N (428)number of days stock 存货周转天数 " yl"A4p
S
N (429)number of weeks stock 存货周转周数 *jSc&{s~
O (430)objective classification 客体分类 bGnJ4R3J
O (431)obsolescence 陈旧 2>$L>2$
O (432)off balance sheet finance 资产负债表外筹资 (:k`wh&
O (433)offer for sale 标价出售 QN5N hs
O (434)operating budget 经营预算 RwHXn]1
O (435)operating lease 经营租赁 (MU7
O (436)operating statement 营业报表 (D3m5fO
O (437)operation time 操作时间 -+Ji~;b
O (438)operational control 经营控制 *njB
fH'
O (439)operational gearing 经营杠杆 lFt{:HfX-
O (440)operating plans 经营计划 Ekp
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O (441)opportunity cost 机会成本 >(J!8*7
O (442)order 定单 .y/?~+N^
O (443)ordinary shares 普通股 hpKc_|u
n
O (444)out-of-date cheque 过期支票 D)$k{v#~
O (445)over capitalization 过分资本化 Z'M@DY/fdK
O (446)overhead 制造费用 a m%{M7":7
O (447)overhead absorption rate 制造费用分配率 E*"E{E7
O (448)overhead cost 制造费用 3ZZI1_j
O (449)overtrading 超过营业资金的经营
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P (450)paid cheque 已付支票 vv_?ip:t
P (451)paid-up share capital 认定股本 TyXOd,%
zl
P (452)parent company 母公司 U^S:2
P (453)pareto distribution 帕累托分布 oK[,xqyA
P (454)participating preference shares 参与优先股 0tyU%z{RV
P (455)partnership 合伙 Y0'^S<ox
P (456)payable ledger 应付款项账户 A|nU
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P (457)payback 回收期 r{;4(3E2
P (458)payments and receipts account 收入和支出报表 skArocs
P (459)payments withheld 保留款额 (Gsg+c
P (460)payroll 工资单 ?E+XD'~
P (461)payroll analysis 工资分析 S(xA}0]
P (462)percentage profit on turnover 利润对营业额比率 \wd`6
P (463)period cost 期间成本 OPh@H.)^
P (464)perpetual inventory 永续盘存 Kwau:_B
P (465)personal account 记名账户 c(JO;=,@9
P (466)PEPT 项目评审法 P3>2=qK"E(
P (467)petty cash account 备用金账户 +}'K6x_
P (468)petty cash voucher 备用金凭证 Stx-(Kfn4
P (469)physical inventory 实地盘存 l/M+JT~R
P (470)planning 计划 y[eN M6p
P (471)planning horizon 计划时限