N (428)number of days stock 存货周转天数 [1yq{n=
N (429)number of weeks stock 存货周转周数 {*m ?Kc7k
O (430)objective classification 客体分类 5*-3?
<)e
O (431)obsolescence 陈旧 EH f \L
O (432)off balance sheet finance 资产负债表外筹资 {y)s.b~JB
O (433)offer for sale 标价出售 X[yNFW}S2W
O (434)operating budget 经营预算 rNDrp@A>
O (435)operating lease 经营租赁 @.C{OSH E
O (436)operating statement 营业报表 wq!iV |
O (437)operation time 操作时间 K%5" u'
O (438)operational control 经营控制 jM)C4ii.-$
O (439)operational gearing 经营杠杆 u9qMqeF
O (440)operating plans 经营计划 ~ 5
"JzT
O (441)opportunity cost 机会成本 4,p;Km&
O (442)order 定单 IH *s8tPc
O (443)ordinary shares 普通股 x2Lq=zwJ
O (444)out-of-date cheque 过期支票 gb|Q%LS9R
O (445)over capitalization 过分资本化 C#0Qd%
O (446)overhead 制造费用 Q>< 0[EPj3
O (447)overhead absorption rate 制造费用分配率 *Mc7f ?H
O (448)overhead cost 制造费用 ?/hZb"6W
O (449)overtrading 超过营业资金的经营 LPd\-S_rsP
P (450)paid cheque 已付支票 !D^c3d
P (451)paid-up share capital 认定股本 Fg]?zEa
P (452)parent company 母公司 8 .>/6M
P (453)pareto distribution 帕累托分布 Z ~
P (454)participating preference shares 参与优先股 t<iEj"5
P (455)partnership 合伙 ,5
j"ruZ
P (456)payable ledger 应付款项账户 B=f,QU
P (457)payback 回收期 /# NYi,<{X
P (458)payments and receipts account 收入和支出报表 nAJdr*`a,5
P (459)payments withheld 保留款额 7r # ymQ
P (460)payroll 工资单 1 T<+d5[C
P (461)payroll analysis 工资分析 "_UdB G
P (462)percentage profit on turnover 利润对营业额比率 0pb '\lA
P (463)period cost 期间成本 PUJ2`iP1^3
P (464)perpetual inventory 永续盘存 d~J-|yyT
P (465)personal account 记名账户 l\0w;:
N3
P (466)PEPT 项目评审法 8 )*2@-Rp
P (467)petty cash account 备用金账户 5Z/ 7kU= I
P (468)petty cash voucher 备用金凭证 q/9H..6
P (469)physical inventory 实地盘存 C G\tQbum
P (470)planning 计划 C B YX]
P (471)planning horizon 计划时限
