N (428)number of days stock 存货周转天数 @D fkGm[%
N (429)number of weeks stock 存货周转周数 -@%t"8
O (430)objective classification 客体分类 2UU 2Vm_6
O (431)obsolescence 陈旧 /{fZH,!L
O (432)off balance sheet finance 资产负债表外筹资 P<>[e 9|
O (433)offer for sale 标价出售 y0scL7/
O (434)operating budget 经营预算 { A:LAAf[6
O (435)operating lease 经营租赁 W ;fH&r)d@
O (436)operating statement 营业报表 5h|'DO x|o
O (437)operation time 操作时间 * T JBPM,
O (438)operational control 经营控制 X!U]`Q h
O (439)operational gearing 经营杠杆 /yx=7<
O (440)operating plans 经营计划 =:
4 '
O (441)opportunity cost 机会成本 4]"a;(
O (442)order 定单 ijvNmn1k
O (443)ordinary shares 普通股 t *o7,
O (444)out-of-date cheque 过期支票 \#
7
@a74
O (445)over capitalization 过分资本化 ?@_v, ,|
O (446)overhead 制造费用 !?BW_vY
O (447)overhead absorption rate 制造费用分配率 tegOT] |
O (448)overhead cost 制造费用 =RQ )$ %
O (449)overtrading 超过营业资金的经营 aN>U. S B
P (450)paid cheque 已付支票 :0nK`$'
P (451)paid-up share capital 认定股本 /t$rX3A
P (452)parent company 母公司 2#'rk'X,K
P (453)pareto distribution 帕累托分布 |*%/ovg+
P (454)participating preference shares 参与优先股 |2qR^Hd&5
P (455)partnership 合伙 hA@zoIoe
P (456)payable ledger 应付款项账户 3 sS=?q
P (457)payback 回收期 >ysriPnQ
P (458)payments and receipts account 收入和支出报表 h^['rmd
P (459)payments withheld 保留款额 (d54C(")
P (460)payroll 工资单 `f%&<, i
P (461)payroll analysis 工资分析 T48BRVX -F
P (462)percentage profit on turnover 利润对营业额比率 M g#`t$ u
P (463)period cost 期间成本 !)N YW4
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P (464)perpetual inventory 永续盘存 h{\t*U 54'
P (465)personal account 记名账户 DD2a
du^
P (466)PEPT 项目评审法 /^d. &@*
P (467)petty cash account 备用金账户 +:}kZDl@ X
P (468)petty cash voucher 备用金凭证 :]EP@ .(
P (469)physical inventory 实地盘存 "P M O
P (470)planning 计划 y^9bfMA
P (471)planning horizon 计划时限
