N (428)number of days stock 存货周转天数 H{V-C_
N (429)number of weeks stock 存货周转周数 Q,4F =b
O (430)objective classification 客体分类 5bAXa2V
t
O (431)obsolescence 陈旧 y,
Z#? O
O (432)off balance sheet finance 资产负债表外筹资 \x+DEy'4;5
O (433)offer for sale 标价出售 [X
I5Bu ~
O (434)operating budget 经营预算 :.~a[\C@V<
O (435)operating lease 经营租赁 ! Q#b4 f
O (436)operating statement 营业报表 xvkof
'Q )
O (437)operation time 操作时间 EW!$D
O (438)operational control 经营控制 ~ U1i B
O (439)operational gearing 经营杠杆 8fN0"pymo
O (440)operating plans 经营计划 Vy9n3W"FB1
O (441)opportunity cost 机会成本 d!d
3r W;A
O (442)order 定单 a_ P[J8j
O (443)ordinary shares 普通股 Y}Dp
{
O (444)out-of-date cheque 过期支票 GWhZ Mj
O (445)over capitalization 过分资本化 I45A$nV#Q
O (446)overhead 制造费用 08f~vw"
O (447)overhead absorption rate 制造费用分配率 r:q#l~;^
O (448)overhead cost 制造费用 9,Mp/.T" \
O (449)overtrading 超过营业资金的经营 1D`RR/g&
P (450)paid cheque 已付支票 D6vn3*,&
P (451)paid-up share capital 认定股本 T/K.'92S
P (452)parent company 母公司 bDkE*4SRX
P (453)pareto distribution 帕累托分布 ZChY:I$<
P (454)participating preference shares 参与优先股 y(R*Z^c}d,
P (455)partnership 合伙 d5%*^nMpY
P (456)payable ledger 应付款项账户 Yyo|W;a]
P (457)payback 回收期 I%&9`ceWY
P (458)payments and receipts account 收入和支出报表
:}-u`K*
P (459)payments withheld 保留款额 0
mQ3P.9
P (460)payroll 工资单 H>] z=w~
P (461)payroll analysis 工资分析 ^M9 oTNk2
P (462)percentage profit on turnover 利润对营业额比率 9JtvHUkO
P (463)period cost 期间成本 >R: +ml
P (464)perpetual inventory 永续盘存 o` U\Nhq
P (465)personal account 记名账户 q!TbM"
P (466)PEPT 项目评审法 =gn}_sKNE
P (467)petty cash account 备用金账户 @}Ixr{
t
P (468)petty cash voucher 备用金凭证 oL@ ou{iQ
P (469)physical inventory 实地盘存 > (CoX SV5
P (470)planning 计划 F:g{rm[
P (471)planning horizon 计划时限
