N (428)number of days stock 存货周转天数 q+A^JjzT
N (429)number of weeks stock 存货周转周数 tc go
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O (430)objective classification 客体分类 ,XD'f
O (431)obsolescence 陈旧 G~,K$z/-l
O (432)off balance sheet finance 资产负债表外筹资
2h<{~;
O (433)offer for sale 标价出售 4nC`DJ;V
O (434)operating budget 经营预算 TTg>g~t`
O (435)operating lease 经营租赁 x?hdC)#DWI
O (436)operating statement 营业报表 6kW <i,A
-
O (437)operation time 操作时间 2k\i/i/Y
O (438)operational control 经营控制 +f{CfWIKs
O (439)operational gearing 经营杠杆 Yzr RnVr
O (440)operating plans 经营计划 ' 0iXx
O (441)opportunity cost 机会成本 w]Q0}Z
O (442)order 定单 #St=% !
O (443)ordinary shares 普通股 h,|49~^@"
O (444)out-of-date cheque 过期支票 6pkZ8Vp:
O (445)over capitalization 过分资本化 U) tqo_
O (446)overhead 制造费用 zdDn.
vG
O (447)overhead absorption rate 制造费用分配率 71AR)6<R
O (448)overhead cost 制造费用 <+MNv#1:w
O (449)overtrading 超过营业资金的经营 yY,O=yOjq
P (450)paid cheque 已付支票 _%g}d/v}pO
P (451)paid-up share capital 认定股本 SU0K#:
P (452)parent company 母公司 yo)a_rY
P (453)pareto distribution 帕累托分布 l djypEa}
P (454)participating preference shares 参与优先股 1<hj3
P (455)partnership 合伙 X#l]%IrW!
P (456)payable ledger 应付款项账户 goYRA_%cX
P (457)payback 回收期 owClnp9K
P (458)payments and receipts account 收入和支出报表 vn n4
P (459)payments withheld 保留款额 Pn )^mt
P (460)payroll 工资单 I]
qml2
P (461)payroll analysis 工资分析 ~n)!e#p
P (462)percentage profit on turnover 利润对营业额比率 bM]\mo>z<
P (463)period cost 期间成本 f
wN
P (464)perpetual inventory 永续盘存 O34'c_ fZ
P (465)personal account 记名账户 \Mk;Y
P (466)PEPT 项目评审法 &3x
\wH/_
P (467)petty cash account 备用金账户 al/3$0#U
P (468)petty cash voucher 备用金凭证 }}a<!L,{
P (469)physical inventory 实地盘存 `aY{$>$S
P (470)planning 计划 \;0J6LBc
P (471)planning horizon 计划时限