N (428)number of days stock 存货周转天数 JS$ojL^
N (429)number of weeks stock 存货周转周数 9vZ:oO
O (430)objective classification 客体分类 nHyqfd<V>
O (431)obsolescence 陈旧 :Y>FuE
O (432)off balance sheet finance 资产负债表外筹资 wNl{,aH
@
O (433)offer for sale 标价出售 VUmf;~
O (434)operating budget 经营预算 y rH@:D/
O (435)operating lease 经营租赁 "RcNy~
O (436)operating statement 营业报表 %^Zu^uu
O (437)operation time 操作时间 2+s#5K&i
O (438)operational control 经营控制 -?z#
O (439)operational gearing 经营杠杆 ;S0Kf{DN2
O (440)operating plans 经营计划 ]-g9dV_[>j
O (441)opportunity cost 机会成本 <<w*_GM
O (442)order 定单 5v5)vv.kd
O (443)ordinary shares 普通股 m55|&Ux|
O (444)out-of-date cheque 过期支票 A1g.ww:
O (445)over capitalization 过分资本化 C8Ja>o2'
O (446)overhead 制造费用 XSHK7vpMf
O (447)overhead absorption rate 制造费用分配率 '-
X[T}
O (448)overhead cost 制造费用 ]sLdz^E3D
O (449)overtrading 超过营业资金的经营 !:baG]Y
P (450)paid cheque 已付支票 =hY9lxW
P (451)paid-up share capital 认定股本 #K&XY6cTj
P (452)parent company 母公司 i/|}#yw8A
P (453)pareto distribution 帕累托分布 nEHmiG
P (454)participating preference shares 参与优先股 717S3knlv
P (455)partnership 合伙 f*o+g:]3
P (456)payable ledger 应付款项账户 \?tE,\Ln
P (457)payback 回收期 Y#[xX2z9
P (458)payments and receipts account 收入和支出报表 m9
41 Y
P (459)payments withheld 保留款额 FRhHp(0}5
P (460)payroll 工资单 F
~SA3M:
P (461)payroll analysis 工资分析 }i._&x`):
P (462)percentage profit on turnover 利润对营业额比率 fj|X`,TiZ;
P (463)period cost 期间成本 y=!7PB_\|
P (464)perpetual inventory 永续盘存 $:|?z_@
P (465)personal account 记名账户 B_mT[)ut
P (466)PEPT 项目评审法 ;"B@QPX
P (467)petty cash account 备用金账户 L.2!Q3&
P (468)petty cash voucher 备用金凭证 Q2qT[aD,
P (469)physical inventory 实地盘存 ?xwLe
P (470)planning 计划 eHb@qKnf
P (471)planning horizon 计划时限