N (428)number of days stock 存货周转天数 ])T_& %
N (429)number of weeks stock 存货周转周数 /#4BUfY
f
O (430)objective classification 客体分类 aQfrDM<*XS
O (431)obsolescence 陈旧 WkY>--^
O (432)off balance sheet finance 资产负债表外筹资 0'y3iar
O (433)offer for sale 标价出售 w W;!L =j
O (434)operating budget 经营预算 *j|BSd
P
O (435)operating lease 经营租赁 P-lE,X
O (436)operating statement 营业报表 z9*7fT
O (437)operation time 操作时间 e,0G c-X[B
O (438)operational control 经营控制 T$xY]hqr
O (439)operational gearing 经营杠杆 kKSn^q L*
O (440)operating plans 经营计划 (AgM7H0
O (441)opportunity cost 机会成本 =kWm9W<^
O (442)order 定单 H
!{ Cr#=
O (443)ordinary shares 普通股 BB m;QOBU
O (444)out-of-date cheque 过期支票 \Mod4 tQ
O (445)over capitalization 过分资本化 3Q(#2tL=
O (446)overhead 制造费用 n& uD=-
O (447)overhead absorption rate 制造费用分配率 #%tN2cFDN
O (448)overhead cost 制造费用 KbF,jm 5
O (449)overtrading 超过营业资金的经营 : ~]ha
P (450)paid cheque 已付支票 =C2,?6!
P (451)paid-up share capital 认定股本 &mp@;wI6@
P (452)parent company 母公司 H`ZUI8-
P (453)pareto distribution 帕累托分布 Hve OG$pT
P (454)participating preference shares 参与优先股 ul3._Q
P (455)partnership 合伙 ;GxKPy
P (456)payable ledger 应付款项账户 I_@XHhyVZ
P (457)payback 回收期 }Pe0zx.Ge
P (458)payments and receipts account 收入和支出报表 H23-% +*J
P (459)payments withheld 保留款额 cw{[% 7
P (460)payroll 工资单 b]U%|b p
P (461)payroll analysis 工资分析 w873: =
P (462)percentage profit on turnover 利润对营业额比率 snyg
P (463)period cost 期间成本 Rm! Iv&{
P (464)perpetual inventory 永续盘存 e|ngnkf(G
P (465)personal account 记名账户 JB= L\E}
P (466)PEPT 项目评审法 sIh,@b
P (467)petty cash account 备用金账户 hpJi,4r.d
P (468)petty cash voucher 备用金凭证 <}$o=>'
P (469)physical inventory 实地盘存 Y/_b~Ahn
P (470)planning 计划 "(rG5z3P
P (471)planning horizon 计划时限
