N (428)number of days stock 存货周转天数 `B"sy8}x
N (429)number of weeks stock 存货周转周数 smfI+Z S"
O (430)objective classification 客体分类 $%cHplQz5
O (431)obsolescence 陈旧 :8eI_X
O (432)off balance sheet finance 资产负债表外筹资 [u!n=ev
O (433)offer for sale 标价出售 &*"*b\
O (434)operating budget 经营预算 O6/ vFEB
O (435)operating lease 经营租赁 %m dtVQ@
O (436)operating statement 营业报表 \8$~ i
O (437)operation time 操作时间 *GoTN
O (438)operational control 经营控制 OFtf)cGE
O (439)operational gearing 经营杠杆 dq.U#Rhrx
O (440)operating plans 经营计划 -t S\
O (441)opportunity cost 机会成本 Dq~;h \='
O (442)order 定单 N
jZ~b/
O (443)ordinary shares 普通股 tnnGM,"ol
O (444)out-of-date cheque 过期支票 ;6``t+]q
O (445)over capitalization 过分资本化 8cOft ;|qB
O (446)overhead 制造费用 @I-gs(
O (447)overhead absorption rate 制造费用分配率 P#
!N
O (448)overhead cost 制造费用 5C1EdQ4S0
O (449)overtrading 超过营业资金的经营 %gO/mj3*
P (450)paid cheque 已付支票 0D 2I)E72o
P (451)paid-up share capital 认定股本 cQhr{W,Un
P (452)parent company 母公司 G`n
$A/
9Q
P (453)pareto distribution 帕累托分布 MuO
KauYa
P (454)participating preference shares 参与优先股 +Mijio
P (455)partnership 合伙 'o}[9ZBjn
P (456)payable ledger 应付款项账户 % Q6
za'25
P (457)payback 回收期 MAkr9AKb,
P (458)payments and receipts account 收入和支出报表 R`c[?U
P (459)payments withheld 保留款额 <skqq+
P (460)payroll 工资单 pml33^*<U
P (461)payroll analysis 工资分析 E>]K#H
P (462)percentage profit on turnover 利润对营业额比率 M{5AQzvs
P (463)period cost 期间成本 jG7PT66>;
P (464)perpetual inventory 永续盘存 KWY_eY_|
P (465)personal account 记名账户 :sg}e
P (466)PEPT 项目评审法 :6lv X$
P (467)petty cash account 备用金账户 o5a=>|?p>
P (468)petty cash voucher 备用金凭证 q 7%p3
P (469)physical inventory 实地盘存 L>~Tc
P (470)planning 计划 ISNL='%
P (471)planning horizon 计划时限