N (428)number of days stock 存货周转天数 8 s:sMU:Q
N (429)number of weeks stock 存货周转周数 )X| uOg&|
O (430)objective classification 客体分类 t_@%4Wn!1L
O (431)obsolescence 陈旧 `t ZvIy*
O (432)off balance sheet finance 资产负债表外筹资 eB!0: nHN
O (433)offer for sale 标价出售 =`vUWONn
O (434)operating budget 经营预算 |$9k
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O (435)operating lease 经营租赁 Dw6Q2Gnv
O (436)operating statement 营业报表 t]" 3vE>
O (437)operation time 操作时间 2lHJ&fck<
O (438)operational control 经营控制 N9:xtrJ]_J
O (439)operational gearing 经营杠杆 v D}y %}
O (440)operating plans 经营计划 5oWR}qqFK
O (441)opportunity cost 机会成本 uj; -HN)6
O (442)order 定单 1"~@UcJ
O (443)ordinary shares 普通股 0xC {Lf&
O (444)out-of-date cheque 过期支票 > -J
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O (445)over capitalization 过分资本化 PGu6hV{
O (446)overhead 制造费用 )0RH"#, 2L
O (447)overhead absorption rate 制造费用分配率
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O (448)overhead cost 制造费用 o& $Fc8bH
O (449)overtrading 超过营业资金的经营 1c+[S]7rY
P (450)paid cheque 已付支票 B7T(9Tj+Fh
P (451)paid-up share capital 认定股本 Eh0R0;l5>
P (452)parent company 母公司 +&-/$\"
P (453)pareto distribution 帕累托分布
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P (454)participating preference shares 参与优先股 `2d ,=.X
P (455)partnership 合伙 Ck(D:
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P (456)payable ledger 应付款项账户 z+NXD4
P (457)payback 回收期 eH=lX9
P (458)payments and receipts account 收入和支出报表 ;l5F
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P (459)payments withheld 保留款额 qeSxE`E "
P (460)payroll 工资单 m/%sBw\rx
P (461)payroll analysis 工资分析 SS@# $t:
P (462)percentage profit on turnover 利润对营业额比率 g5X+iV
P (463)period cost 期间成本 !}Cd_tj6
P (464)perpetual inventory 永续盘存 *V3 }L
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P (465)personal account 记名账户 N ~g 'Z
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P (466)PEPT 项目评审法 {&" rv<p
P (467)petty cash account 备用金账户 LYkW2h`JQ
P (468)petty cash voucher 备用金凭证 !2tZ@ p|
P (469)physical inventory 实地盘存 ^ , U9N
P (470)planning 计划
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P (471)planning horizon 计划时限
