N (428)number of days stock 存货周转天数 gDj_KKd
N (429)number of weeks stock 存货周转周数 V^ Y*xZ
O (430)objective classification 客体分类 4)E|&)-fu8
O (431)obsolescence 陈旧 cUN
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O (432)off balance sheet finance 资产负债表外筹资 1{7_ `[
O (433)offer for sale 标价出售 F_ _H(}d
O (434)operating budget 经营预算 FSVS4mtiX\
O (435)operating lease 经营租赁 *XOS. $zGz
O (436)operating statement 营业报表 Y8t
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O (437)operation time 操作时间 <%/:w/
O (438)operational control 经营控制 -g<cinNSp
O (439)operational gearing 经营杠杆 .&L
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O (440)operating plans 经营计划 V-:`+&S{^
O (441)opportunity cost 机会成本 oX#9RW/ >I
O (442)order 定单 S8vx[ <
O (443)ordinary shares 普通股 o6:45
O (444)out-of-date cheque 过期支票 &EGY+p|2Y
O (445)over capitalization 过分资本化 /Q]:Uf.J
O (446)overhead 制造费用
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O (447)overhead absorption rate 制造费用分配率 dJaEoF
O (448)overhead cost 制造费用 at=D&oy4"+
O (449)overtrading 超过营业资金的经营 A
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P (450)paid cheque 已付支票 fls#LcI9>6
P (451)paid-up share capital 认定股本 #,)PN @P
P (452)parent company 母公司 U* 4{"
P (453)pareto distribution 帕累托分布 q?1yE@th
P (454)participating preference shares 参与优先股
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P (455)partnership 合伙 xdCs5ko
P (456)payable ledger 应付款项账户 E+:.IuXW$
P (457)payback 回收期 2h5tBEOX.s
P (458)payments and receipts account 收入和支出报表 bD d_}
P (459)payments withheld 保留款额 sb`&bA;i
P (460)payroll 工资单 vB=;_=^i1
P (461)payroll analysis 工资分析 jjYM3LQcdP
P (462)percentage profit on turnover 利润对营业额比率 xa'
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P (463)period cost 期间成本 >@z d\}@W
P (464)perpetual inventory 永续盘存 `~0P[>|+
P (465)personal account 记名账户 S ]vW&r3`
P (466)PEPT 项目评审法 t2Ip\>;9f
P (467)petty cash account 备用金账户 ofVEao
P (468)petty cash voucher 备用金凭证 nD(w @c?
P (469)physical inventory 实地盘存 TLXhE(o|o
P (470)planning 计划 C+T&O
P (471)planning horizon 计划时限