N (428)number of days stock 存货周转天数 @+}rEe_(
N (429)number of weeks stock 存货周转周数 o\_
Td
O (430)objective classification 客体分类 I#i?**
O (431)obsolescence 陈旧 ((Vj]I%
;
O (432)off balance sheet finance 资产负债表外筹资 7[ZkM+z!
O (433)offer for sale 标价出售 [Xxw]C6\>(
O (434)operating budget 经营预算 #^ 5a\XJb
O (435)operating lease 经营租赁 Cr'
! "F
O (436)operating statement 营业报表 GLo\q
:5A
O (437)operation time 操作时间 B1|?RfCe
O (438)operational control 经营控制 lr 9=OlH
O (439)operational gearing 经营杠杆 z[WC7hvU
O (440)operating plans 经营计划 IkSX\*
O (441)opportunity cost 机会成本 {F;,7Kn+l
O (442)order 定单 ^dFh g_GhF
O (443)ordinary shares 普通股 "V:
O (444)out-of-date cheque 过期支票 ^ H'hD
O (445)over capitalization 过分资本化 ^{),+S
O (446)overhead 制造费用 t{+
M|Y
O (447)overhead absorption rate 制造费用分配率 i?ZA x4D
O (448)overhead cost 制造费用 !nec 7
O (449)overtrading 超过营业资金的经营 PPUEkvH
W
P (450)paid cheque 已付支票 [?;`x&y~y
P (451)paid-up share capital 认定股本 ^$e0t;W=
P (452)parent company 母公司 BmJkt3j."
P (453)pareto distribution 帕累托分布 S$S_nNq
P (454)participating preference shares 参与优先股 MzG5
u<D
P (455)partnership 合伙 A ?#]s
P (456)payable ledger 应付款项账户 VM aS;)0f@
P (457)payback 回收期 r %+Bc Y
P (458)payments and receipts account 收入和支出报表 gdOe)il\
P (459)payments withheld 保留款额 H":/Ckok
P (460)payroll 工资单 >g>?Y G
P (461)payroll analysis 工资分析 BqQ] x'AF
P (462)percentage profit on turnover 利润对营业额比率 ZH\0=l)
P (463)period cost 期间成本 IbF 4k .J
P (464)perpetual inventory 永续盘存 xC<R :"Mn
P (465)personal account 记名账户 [ }{w
P (466)PEPT 项目评审法 @XeEpDn]
P (467)petty cash account 备用金账户 XFtO
mY
P (468)petty cash voucher 备用金凭证 a@Mq J=<L
P (469)physical inventory 实地盘存 VK9Q?nu
P (470)planning 计划 aD+0\I[x
P (471)planning horizon 计划时限
