N (428)number of days stock 存货周转天数 %x2b0L\g
N (429)number of weeks stock 存货周转周数 sc xLB;
O (430)objective classification 客体分类 s v=^k(d3
O (431)obsolescence 陈旧 76MsrOv55
O (432)off balance sheet finance 资产负债表外筹资 B7 c[ 4
O (433)offer for sale 标价出售 yh!B!v'
O (434)operating budget 经营预算 ^
KAG| r9
O (435)operating lease 经营租赁 e[4V%h
O (436)operating statement 营业报表 =~,l4g\
O (437)operation time 操作时间 C_-E4I
Z)
O (438)operational control 经营控制 +qE
']yzm!
O (439)operational gearing 经营杠杆 B)a@fmp"a
O (440)operating plans 经营计划 >UN vkQ:
O (441)opportunity cost 机会成本 (J pm
K O
O (442)order 定单 <IH*\q:7
O (443)ordinary shares 普通股 WZ"W]Jyy{
O (444)out-of-date cheque 过期支票 0M\NS$u(Y
O (445)over capitalization 过分资本化 Q7k. +2
O (446)overhead 制造费用 9.-47|-9C
O (447)overhead absorption rate 制造费用分配率 "^"'uO$
O (448)overhead cost 制造费用 wP`sXPSmIu
O (449)overtrading 超过营业资金的经营 u+DX$#-n!]
P (450)paid cheque 已付支票 X%`KYo%
P (451)paid-up share capital 认定股本 +S0u=u65
P (452)parent company 母公司 3U o]> BG
P (453)pareto distribution 帕累托分布 d$Em\*C
P (454)participating preference shares 参与优先股 %BICt @E
P (455)partnership 合伙 u:5IjOb2^
P (456)payable ledger 应付款项账户 Bm<^rhJ9
P (457)payback 回收期 F(0Z ]#+
P (458)payments and receipts account 收入和支出报表 uQ1jwYK`7
P (459)payments withheld 保留款额 xppkLoPK
P (460)payroll 工资单 f !!P
P (461)payroll analysis 工资分析 Lupy:4AD
P (462)percentage profit on turnover 利润对营业额比率 ||f vKyKW>
P (463)period cost 期间成本 [a+4gy
P (464)perpetual inventory 永续盘存 #^; s<YZ`
P (465)personal account 记名账户 oT !/J
P (466)PEPT 项目评审法 TU- c9"7M~
P (467)petty cash account 备用金账户 WV kG 2
P (468)petty cash voucher 备用金凭证 vnVZJ}]w\
P (469)physical inventory 实地盘存 \bRy(Z)
P (470)planning 计划 9
P~d:'Ib
P (471)planning horizon 计划时限
