N (428)number of days stock 存货周转天数 j")#"& m
N (429)number of weeks stock 存货周转周数 1zqIB")s>
O (430)objective classification 客体分类 O9?t,1
O (431)obsolescence 陈旧 094~ s
O (432)off balance sheet finance 资产负债表外筹资 h8B:}_Cu
O (433)offer for sale 标价出售 -FftEeo7
O (434)operating budget 经营预算 7)SG#|v[$
O (435)operating lease 经营租赁 dCc"Qr[k
O (436)operating statement 营业报表 o
b;]
O (437)operation time 操作时间 .$&mWytw=
O (438)operational control 经营控制 [CxnGeKK
O (439)operational gearing 经营杠杆 8S/SXyS
O (440)operating plans 经营计划 v<CZ.-r\j
O (441)opportunity cost 机会成本 jeLRS8];
O (442)order 定单 @`t#Bi9
O (443)ordinary shares 普通股 5ar2Y$bY
O (444)out-of-date cheque 过期支票 }% 2hBl/
O (445)over capitalization 过分资本化
uy'm2
O (446)overhead 制造费用 .\)`Xj[?
O (447)overhead absorption rate 制造费用分配率 T-,T)R`R
O (448)overhead cost 制造费用 6bPoC$<Z
O (449)overtrading 超过营业资金的经营 +5~5BZP
P (450)paid cheque 已付支票 9BR/zQ2
P (451)paid-up share capital 认定股本 M:TN^ rA|
P (452)parent company 母公司 X?'Sh XI
P (453)pareto distribution 帕累托分布 q9+`pj
P (454)participating preference shares 参与优先股 jR1t&UD3Y
P (455)partnership 合伙 }\
kLh(
P (456)payable ledger 应付款项账户 T<XGG_NOl
P (457)payback 回收期 v<0\+}T1R
P (458)payments and receipts account 收入和支出报表 7 6 nrDE
P (459)payments withheld 保留款额 n1!hfu7@s
P (460)payroll 工资单 b^s978qn#
P (461)payroll analysis 工资分析 Dnk}
P (462)percentage profit on turnover 利润对营业额比率 ]]Bqte
P (463)period cost 期间成本 <9f;\+zA
P (464)perpetual inventory 永续盘存
-%f$$7
P (465)personal account 记名账户 Lsu_f'p0
P (466)PEPT 项目评审法 C?dQ
QB$
P (467)petty cash account 备用金账户 yBKEw(1
P (468)petty cash voucher 备用金凭证 \G4L+Q/13
P (469)physical inventory 实地盘存 )WWqi,T}
P (470)planning 计划
=#=<%HPT
P (471)planning horizon 计划时限