N (428)number of days stock 存货周转天数 Ug~]!L
N (429)number of weeks stock 存货周转周数 '0M
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O (430)objective classification 客体分类 %.nZ@';
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O (431)obsolescence 陈旧 *$6dN x
O (432)off balance sheet finance 资产负债表外筹资 PQJI~u9te}
O (433)offer for sale 标价出售 aZBS!X
O (434)operating budget 经营预算 ))xyaYIZkk
O (435)operating lease 经营租赁 -&UP[Mq
O (436)operating statement 营业报表 !$1'q~sO
O (437)operation time 操作时间 wiE'6CM
O (438)operational control 经营控制 +/|;<K5_LI
O (439)operational gearing 经营杠杆 )B1gX>J\8
O (440)operating plans 经营计划 NAnccB D!{
O (441)opportunity cost 机会成本 #@^mA{Dt5
O (442)order 定单 s/cclFji]
O (443)ordinary shares 普通股 4eh~/o&h
O (444)out-of-date cheque 过期支票 UifuRmn
O (445)over capitalization 过分资本化 $bdtiD
O (446)overhead 制造费用 !STa}wl
O (447)overhead absorption rate 制造费用分配率 r}%2;!T
O (448)overhead cost 制造费用 ,%!E-gr
O (449)overtrading 超过营业资金的经营 |9&bkojo
P (450)paid cheque 已付支票 $?FA7=_
P (451)paid-up share capital 认定股本 AJWV#J%nB
P (452)parent company 母公司 R{3vPG
P (453)pareto distribution 帕累托分布 ) h>H}wDs
P (454)participating preference shares 参与优先股 FQp@/H^
P (455)partnership 合伙 8+=-!":]
P (456)payable ledger 应付款项账户 =e j'5m($3
P (457)payback 回收期 ^W)h=49
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P (458)payments and receipts account 收入和支出报表 %'`L+y
P (459)payments withheld 保留款额 "%[a Wb
P (460)payroll 工资单 ]\ DIJ>JZ
P (461)payroll analysis 工资分析 9~Ve}NB#z&
P (462)percentage profit on turnover 利润对营业额比率 P"k`h=>!4
P (463)period cost 期间成本 {S*:pG:+q
P (464)perpetual inventory 永续盘存 '}pe$=
P (465)personal account 记名账户 7~H
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P (466)PEPT 项目评审法 <JkmJ/X
P (467)petty cash account 备用金账户 Q(0eq_X|6
P (468)petty cash voucher 备用金凭证 hY5tBL
P (469)physical inventory 实地盘存 |tua*zEsS
P (470)planning 计划 >^|(AzS
P (471)planning horizon 计划时限