N (428)number of days stock 存货周转天数 *>=tmW;%
N (429)number of weeks stock 存货周转周数 4%r?(C0x
O (430)objective classification 客体分类 Hl8-q!
O (431)obsolescence 陈旧 3pWav
1"
O (432)off balance sheet finance 资产负债表外筹资 PM[W7gT
O (433)offer for sale 标价出售 JE9v+a{7
O (434)operating budget 经营预算 ^aAs=KditO
O (435)operating lease 经营租赁 fKY-@B[|
O (436)operating statement 营业报表 WMtFXkf6"
O (437)operation time 操作时间 !I
?C8)
O (438)operational control 经营控制 U!|)M
O (439)operational gearing 经营杠杆 J
l\xE`-7
O (440)operating plans 经营计划 ;F@Sz/
O (441)opportunity cost 机会成本 A2ye
^<-C.
O (442)order 定单 }kmAUaa,Z
O (443)ordinary shares 普通股 [IOI&`?D
O (444)out-of-date cheque 过期支票 |=IJ^y(x|
O (445)over capitalization 过分资本化 F!#)l*OX;
O (446)overhead 制造费用 OoA!N-Q
O (447)overhead absorption rate 制造费用分配率 b_ZvI\H
O (448)overhead cost 制造费用 (
9%?ik
O (449)overtrading 超过营业资金的经营 rogy`mh\r2
P (450)paid cheque 已付支票 Lf%3-P
P (451)paid-up share capital 认定股本 zS;ruK%
2
P (452)parent company 母公司 Fc`IRPW<
P (453)pareto distribution 帕累托分布 p4z4[=-:
P (454)participating preference shares 参与优先股 _@B?
P (455)partnership 合伙 ~fkcal1@
P (456)payable ledger 应付款项账户 X:Z3R0
P (457)payback 回收期 Iz+%wAZ|B6
P (458)payments and receipts account 收入和支出报表 "7%jv[
P (459)payments withheld 保留款额 =a,qRO
P (460)payroll 工资单 G$Mf(S'f
P (461)payroll analysis 工资分析 apm%\dN
P (462)percentage profit on turnover 利润对营业额比率 Jt]RU+TB
P (463)period cost 期间成本 xbCR4upS
P (464)perpetual inventory 永续盘存 c+3(|k-M
P (465)personal account 记名账户 OlyW/hd
P (466)PEPT 项目评审法 p}pRf@(`\
P (467)petty cash account 备用金账户 <MG&3L.[
P (468)petty cash voucher 备用金凭证 QTa\&v[f
P (469)physical inventory 实地盘存 ?X|q
P (470)planning 计划 ZOPK
P (471)planning horizon 计划时限