N (428)number of days stock 存货周转天数 wz>j>e6k`
N (429)number of weeks stock 存货周转周数 B YNOgB1
O (430)objective classification 客体分类 89+m?H] K
O (431)obsolescence 陈旧 mY dU`j
O (432)off balance sheet finance 资产负债表外筹资 ''v_8sv
O (433)offer for sale 标价出售 6;[iX`LL
O (434)operating budget 经营预算 kf&id/|
O (435)operating lease 经营租赁 /rKrnxw
O (436)operating statement 营业报表 }^)M)8zS
O (437)operation time 操作时间 $o {f)'.>n
O (438)operational control 经营控制 $].< /
O (439)operational gearing 经营杠杆 _EjS(.e/=
O (440)operating plans 经营计划 0y2iS' t
O (441)opportunity cost 机会成本 2$\Du9+
O (442)order 定单
k<8:
O (443)ordinary shares 普通股 @ iao"&
O (444)out-of-date cheque 过期支票 k.
px
O (445)over capitalization 过分资本化
j"}alS`-
O (446)overhead 制造费用 j pOi Eo
O (447)overhead absorption rate 制造费用分配率 %w' @:~0
O (448)overhead cost 制造费用 gLd3,$ Ei
O (449)overtrading 超过营业资金的经营 X(g<rz1J]
P (450)paid cheque 已付支票 -`f JhQ|
P (451)paid-up share capital 认定股本 8%vk"h:u:
P (452)parent company 母公司 PNg, bcl
P (453)pareto distribution 帕累托分布 L{<E'#@F
P (454)participating preference shares 参与优先股 lZ/Yp~2S
P (455)partnership 合伙 kmo3<'j{
P (456)payable ledger 应付款项账户 Z7
8&Ib R
P (457)payback 回收期 /$+ifiFT
P (458)payments and receipts account 收入和支出报表 W# -M|
P (459)payments withheld 保留款额 A%%WPBk{O
P (460)payroll 工资单 ~; Xdz/
P (461)payroll analysis 工资分析 w9i1ag
P (462)percentage profit on turnover 利润对营业额比率 mw?,oiT,)
P (463)period cost 期间成本 Fk Kx~I:
P (464)perpetual inventory 永续盘存 o )Ob }j
P (465)personal account 记名账户 6dq5f?w]
P (466)PEPT 项目评审法 QJ> +!p*
P (467)petty cash account 备用金账户 J&
{E
P (468)petty cash voucher 备用金凭证 HQv#\Xi1
P (469)physical inventory 实地盘存 z`f1|Ok
P (470)planning 计划 m:X;dcq'3
P (471)planning horizon 计划时限
