N (428)number of days stock 存货周转天数 pN&Dpz^
N (429)number of weeks stock 存货周转周数 v I]|
W
O (430)objective classification 客体分类 IR>^U
O (431)obsolescence 陈旧 A$W,#`E
O (432)off balance sheet finance 资产负债表外筹资 K/G|MT)
O (433)offer for sale 标价出售 N
40.GL0s
O (434)operating budget 经营预算 ~,Q
+
E8
O (435)operating lease 经营租赁 d> Y9g
O (436)operating statement 营业报表 pr/
yDGia
O (437)operation time 操作时间 PBr-<J
O (438)operational control 经营控制 -zHJ#
O (439)operational gearing 经营杠杆 #:z.Br`
O (440)operating plans 经营计划 E/LR(d_
O (441)opportunity cost 机会成本 Qm,|'y:Tg
O (442)order 定单 Hw<t>z
k
O (443)ordinary shares 普通股 hkv&Od,
O (444)out-of-date cheque 过期支票 /bVU
^vo
O (445)over capitalization 过分资本化 S8<O$^L^
O (446)overhead 制造费用 uI-te~]
O (447)overhead absorption rate 制造费用分配率 -sGfpLy<6
O (448)overhead cost 制造费用 iO3@2J
O (449)overtrading 超过营业资金的经营 Z KnEg2a
P (450)paid cheque 已付支票 UBi0
/
P (451)paid-up share capital 认定股本
F[115/
P (452)parent company 母公司 O} QTg
P (453)pareto distribution 帕累托分布 k5=0L_xc
P (454)participating preference shares 参与优先股 {DBgW},
P (455)partnership 合伙 >! wX%QHH
P (456)payable ledger 应付款项账户 sBq @W4
P (457)payback 回收期 //>f#8Ho
P (458)payments and receipts account 收入和支出报表 'wLQ9o%=p|
P (459)payments withheld 保留款额 #
o)a`,f
P (460)payroll 工资单 0NZg[ >H
P (461)payroll analysis 工资分析 (<(8(}x
P (462)percentage profit on turnover 利润对营业额比率 ~0|Hw.OK
P (463)period cost 期间成本 n'1pNL:
P (464)perpetual inventory 永续盘存 +l2{EiQw
P (465)personal account 记名账户 ~DhYiOSo
P (466)PEPT 项目评审法 }!(cm;XA"
P (467)petty cash account 备用金账户 me$7\B;wy
P (468)petty cash voucher 备用金凭证 d;9 X1`"
P (469)physical inventory 实地盘存 E*
.D_F
P (470)planning 计划 S*IF/ fu
P (471)planning horizon 计划时限