N (428)number of days stock 存货周转天数 (Be$$W
N (429)number of weeks stock 存货周转周数 Yjpb+}
O (430)objective classification 客体分类 1VR qz5
O (431)obsolescence 陈旧 N+ak[axN
O (432)off balance sheet finance 资产负债表外筹资 2K5}3<KD/
O (433)offer for sale 标价出售 %{7$\|;J'
O (434)operating budget 经营预算 _a?wf!4>P
O (435)operating lease 经营租赁 Rc;1Sm9\
O (436)operating statement 营业报表 %?U"[F1
O (437)operation time 操作时间 +>n.T
O (438)operational control 经营控制 ajf_)G5X P
O (439)operational gearing 经营杠杆 wOD/Z8
O (440)operating plans 经营计划 l!xgtP K
O (441)opportunity cost 机会成本 aY3pvOV
O (442)order 定单 {LjK_J'
O (443)ordinary shares 普通股 /5Gnb.zN)
O (444)out-of-date cheque 过期支票 $Vd?K@W[h
O (445)over capitalization 过分资本化 JDIz28 Ww
O (446)overhead 制造费用 F Bd+=bx,Z
O (447)overhead absorption rate 制造费用分配率 yz54:q?
O (448)overhead cost 制造费用 nhB^Xr=
O (449)overtrading 超过营业资金的经营 kfH9Y%bOy
P (450)paid cheque 已付支票 WBIQ%XB'
P (451)paid-up share capital 认定股本 5%vP~vy_}
P (452)parent company 母公司 R4hav
P (453)pareto distribution 帕累托分布 >$d d9|[
P (454)participating preference shares 参与优先股 @ J?-a m>
P (455)partnership 合伙 \JF57t}Zk
P (456)payable ledger 应付款项账户 Fj[ dO&
P (457)payback 回收期 W\d0
P (458)payments and receipts account 收入和支出报表 #c8"
P (459)payments withheld 保留款额 C.DoXE7
P (460)payroll 工资单 U"jUMOMZ;
P (461)payroll analysis 工资分析 s>[vT?
P (462)percentage profit on turnover 利润对营业额比率 t!+%g) @
P (463)period cost 期间成本 EBN]
>zz
P (464)perpetual inventory 永续盘存 o(S^1j5
P (465)personal account 记名账户 0TuNA\Ug+
P (466)PEPT 项目评审法 $D0)j(v
P (467)petty cash account 备用金账户 ^hGZVGSv
P (468)petty cash voucher 备用金凭证 (7
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\p
P (469)physical inventory 实地盘存 ;h*"E(Pp
P (470)planning 计划 {|t?
P (471)planning horizon 计划时限