N (428)number of days stock 存货周转天数 0QIocha
N (429)number of weeks stock 存货周转周数 HNuwq\w
O (430)objective classification 客体分类 e@,,;YO#4
O (431)obsolescence 陈旧 Nd!2 @?V4
O (432)off balance sheet finance 资产负债表外筹资 n7q-)Dv_U
O (433)offer for sale 标价出售 e?lqs,m@"
O (434)operating budget 经营预算 M7Hk54U +t
O (435)operating lease 经营租赁 p r0V) C 6
O (436)operating statement 营业报表 ;+b}@ e
O (437)operation time 操作时间 @7^# _772
O (438)operational control 经营控制 8rp-Xi W
O (439)operational gearing 经营杠杆 pmW=l/6+V3
O (440)operating plans 经营计划 Nyqm0C6m^
O (441)opportunity cost 机会成本 ZJ[ Uz_%W
O (442)order 定单 EShakV
O (443)ordinary shares 普通股 g&E_|}u4
O (444)out-of-date cheque 过期支票 AYZds >#Q
O (445)over capitalization 过分资本化 u\.sS|$
O (446)overhead 制造费用 lIFU7g
O (447)overhead absorption rate 制造费用分配率 4QZy-a*tA
O (448)overhead cost 制造费用 Gj_b GqF8}
O (449)overtrading 超过营业资金的经营 Ju9v n44
P (450)paid cheque 已付支票 !d0@^JbM"
P (451)paid-up share capital 认定股本 VDmd+bvJV
P (452)parent company 母公司
B-gr2-
P (453)pareto distribution 帕累托分布 z:G9Uu3H(
P (454)participating preference shares 参与优先股 dw4)4_
P (455)partnership 合伙 #*]=
%-A
P (456)payable ledger 应付款项账户 6HqK% (
P (457)payback 回收期
d<3" $%C
P (458)payments and receipts account 收入和支出报表 \ 4p<;$'
P (459)payments withheld 保留款额 )eV40l$
M
P (460)payroll 工资单 Ul'G
g
P (461)payroll analysis 工资分析 4 z`5W,
P (462)percentage profit on turnover 利润对营业额比率 pq&c] 8H
P (463)period cost 期间成本 `WW0~Tp3
P (464)perpetual inventory 永续盘存 SA7,]&Zb
P (465)personal account 记名账户 z*[Z:
P (466)PEPT 项目评审法 5
UM [Iz
P (467)petty cash account 备用金账户 N+V-V-PVk
P (468)petty cash voucher 备用金凭证 D JW1kR
P (469)physical inventory 实地盘存 vxt^rBA
P (470)planning 计划 |5/[0V-vy
P (471)planning horizon 计划时限
