N (428)number of days stock 存货周转天数 oIgj)AY<
N (429)number of weeks stock 存货周转周数 Iv
SrJe[;
O (430)objective classification 客体分类 "7/YhLq7
O (431)obsolescence 陈旧 h"S/ D[
O (432)off balance sheet finance 资产负债表外筹资 e@VRdh b
O (433)offer for sale 标价出售 =
F<`
-6
O (434)operating budget 经营预算 h /Nt92
O (435)operating lease 经营租赁 \H12~=p`B
O (436)operating statement 营业报表 oI/ThM`=q
O (437)operation time 操作时间 U\6DEnII?!
O (438)operational control 经营控制 _s,svQ8#
O (439)operational gearing 经营杠杆 #O
]IXo(5z
O (440)operating plans 经营计划
?J-KB3Uv3
O (441)opportunity cost 机会成本 Rgu^>
~
O (442)order 定单 Rw% KEUDm
O (443)ordinary shares 普通股 i9tM]/SP
O (444)out-of-date cheque 过期支票 f
5Oh#
O (445)over capitalization 过分资本化 V- 0Y~T
O (446)overhead 制造费用 Sq>UMfl&
O (447)overhead absorption rate 制造费用分配率 uWE@7e4'I
O (448)overhead cost 制造费用 {rQ`#?J}^?
O (449)overtrading 超过营业资金的经营 ,H8P mn?
P (450)paid cheque 已付支票 uDR(^T{g#
P (451)paid-up share capital 认定股本 u#<]>EtbB
P (452)parent company 母公司 4<|
]k?@
P (453)pareto distribution 帕累托分布 F44")fY
P (454)participating preference shares 参与优先股 cxV3Vrx@A
P (455)partnership 合伙 l]gf T&
P (456)payable ledger 应付款项账户 gC.T5,tn
P (457)payback 回收期 Zh*I0m
P (458)payments and receipts account 收入和支出报表 i fUgj8i_
P (459)payments withheld 保留款额 PQ" Dl =,
P (460)payroll 工资单 #%~wuCn<
K
P (461)payroll analysis 工资分析 Yhfk { CI
P (462)percentage profit on turnover 利润对营业额比率
S3w? X
P (463)period cost 期间成本 W;7cF8fu4
P (464)perpetual inventory 永续盘存 f|!zjX`
P (465)personal account 记名账户 \oyr[so(i
P (466)PEPT 项目评审法 udMq>s;
P (467)petty cash account 备用金账户 K2JS2Y]
P (468)petty cash voucher 备用金凭证 *" wsMO
P (469)physical inventory 实地盘存 L,$9)`j
P (470)planning 计划 6Y=)12T
P (471)planning horizon 计划时限
