N (428)number of days stock 存货周转天数 q@2siI~W
N (429)number of weeks stock 存货周转周数 Dvln/SBk
O (430)objective classification 客体分类 TD_Oo-+\
O (431)obsolescence 陈旧 }<:}XlwT%
O (432)off balance sheet finance 资产负债表外筹资 0{SL &<&
O (433)offer for sale 标价出售 Z 3!`J&
O (434)operating budget 经营预算 9gZ $
O (435)operating lease 经营租赁 #X"@<l4F
O (436)operating statement 营业报表 Oow2>F%_#
O (437)operation time 操作时间 8dh UBJ0_
O (438)operational control 经营控制 <a+Z;>
O (439)operational gearing 经营杠杆 Z?z. ?a r
O (440)operating plans 经营计划 9 c
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O (441)opportunity cost 机会成本 Z/J y'$x
O (442)order 定单 3+b t~J0
O (443)ordinary shares 普通股 LOJAWR9$^U
O (444)out-of-date cheque 过期支票 Hp nWo DM
O (445)over capitalization 过分资本化 Y6d@h? ht
O (446)overhead 制造费用 f ikkY=
O (447)overhead absorption rate 制造费用分配率 Du){rVY^d
O (448)overhead cost 制造费用 as=LIw}Q4
O (449)overtrading 超过营业资金的经营 4X|zmr:A
P (450)paid cheque 已付支票 EJ @ ~/)<
P (451)paid-up share capital 认定股本 _J [P[(ab
P (452)parent company 母公司 Wv/=O}
P (453)pareto distribution 帕累托分布 @s^-.z
P (454)participating preference shares 参与优先股 |zE'd!7E
P (455)partnership 合伙 >&k-'`Nw
P (456)payable ledger 应付款项账户 `@s^(hc7i
P (457)payback 回收期 \uMLY<]P
P (458)payments and receipts account 收入和支出报表 VLN_w$iEq
P (459)payments withheld 保留款额 \nqS+on]
P (460)payroll 工资单 0qT%!ku&
P (461)payroll analysis 工资分析 Ti&z1 _u
P (462)percentage profit on turnover 利润对营业额比率 lb1Xsgm{
P (463)period cost 期间成本 E1 f\%!2l
P (464)perpetual inventory 永续盘存 dC4'{ n| 7
P (465)personal account 记名账户 3oG,E;(
P (466)PEPT 项目评审法 WM P,\=6k0
P (467)petty cash account 备用金账户 0 0U> F
P (468)petty cash voucher 备用金凭证 RCLeA=/N@0
P (469)physical inventory 实地盘存 7v_8_K
P (470)planning 计划 BFW&2
P (471)planning horizon 计划时限
