N (428)number of days stock 存货周转天数 "LHcB]^<
N (429)number of weeks stock 存货周转周数 ?274uAO'
O (430)objective classification 客体分类 3]OE}[R
O (431)obsolescence 陈旧 H7?Vy bg~
O (432)off balance sheet finance 资产负债表外筹资 y_'Ub{w
O (433)offer for sale 标价出售 p?{Xu4(
O (434)operating budget 经营预算 ls?~+\Jb
O (435)operating lease 经营租赁 AhCW'.
O (436)operating statement 营业报表 }v@dL3{f
O (437)operation time 操作时间 1[mXd
O (438)operational control 经营控制 XQrF4l
O (439)operational gearing 经营杠杆 P!$Zx)T
O (440)operating plans 经营计划 % "kPvI3Y
O (441)opportunity cost 机会成本 ~De"?
O (442)order 定单 Hta y-PB }
O (443)ordinary shares 普通股 g
D0eFTN
O (444)out-of-date cheque 过期支票 {i1|R"ta
O (445)over capitalization 过分资本化 kj|6iG
O (446)overhead 制造费用 dah[:rP,n{
O (447)overhead absorption rate 制造费用分配率 V8e>l[tH
O (448)overhead cost 制造费用 %OtFHhb
O (449)overtrading 超过营业资金的经营 Eav[/cU
P (450)paid cheque 已付支票 \n" {qfn`r
P (451)paid-up share capital 认定股本 @*
F"Q1 wI
P (452)parent company 母公司 8J
*"%C$qe
P (453)pareto distribution 帕累托分布 K#l:wH_
P (454)participating preference shares 参与优先股 v&Ii^?CvO
P (455)partnership 合伙 &qLf@1AD
P (456)payable ledger 应付款项账户 5uGqX"
P (457)payback 回收期 o=u3&liBi
P (458)payments and receipts account 收入和支出报表 b[__1E9v'
P (459)payments withheld 保留款额 $[9%QQk5<L
P (460)payroll 工资单 -B>++r2A^
P (461)payroll analysis 工资分析 n?oW < &
P (462)percentage profit on turnover 利润对营业额比率 E0BMv/r8b
P (463)period cost 期间成本 Qf58ig-vCY
P (464)perpetual inventory 永续盘存 ,f kcp]}
P (465)personal account 记名账户 fr,7rS/w{l
P (466)PEPT 项目评审法 7wWFr
P (467)petty cash account 备用金账户 7@C<oy_bb
P (468)petty cash voucher 备用金凭证 Y}@&h!
P (469)physical inventory 实地盘存 R7]l{2V#^
P (470)planning 计划 zqd@EF6/bz
P (471)planning horizon 计划时限