N (428)number of days stock 存货周转天数 ?2"g*Bak
N (429)number of weeks stock 存货周转周数 ]0R*F30]
O (430)objective classification 客体分类 ^|MS2'
O (431)obsolescence 陈旧 ('7?"npd
O (432)off balance sheet finance 资产负债表外筹资 +<\LY(o
O (433)offer for sale 标价出售 +'m9b7+v
O (434)operating budget 经营预算 }5fd:B m;
O (435)operating lease 经营租赁
vGi<" Sn7
O (436)operating statement 营业报表 {qw'gJmX
O (437)operation time 操作时间 YW7w>}aW
O (438)operational control 经营控制 HB )+.e
O (439)operational gearing 经营杠杆 x;W!sO@$
O (440)operating plans 经营计划 _`SDG5
O (441)opportunity cost 机会成本 XgxO:"B
O (442)order 定单 %i?
O (443)ordinary shares 普通股 yq.@-]ytZ
O (444)out-of-date cheque 过期支票 b,Eq-Z;
O (445)over capitalization 过分资本化 qq!ZYWy2
O (446)overhead 制造费用 l=xG<)Okb
O (447)overhead absorption rate 制造费用分配率 wbWC &X.
O (448)overhead cost 制造费用 \8#[AD*@s2
O (449)overtrading 超过营业资金的经营 \Hb!<mrp
P (450)paid cheque 已付支票 5 51_;,t
P (451)paid-up share capital 认定股本 1V`-D8-?
P (452)parent company 母公司 !Mw/j`*
P (453)pareto distribution 帕累托分布 EF&CV{Sw
P (454)participating preference shares 参与优先股 :'r*
5EX
P (455)partnership 合伙
ds*gL ~k^
P (456)payable ledger 应付款项账户 7s%D(;W_Mo
P (457)payback 回收期 Dh^l:q+c
P (458)payments and receipts account 收入和支出报表 2+u+9 rW
P (459)payments withheld 保留款额 d %}?%VH
P (460)payroll 工资单 3q4VH q
P (461)payroll analysis 工资分析 1[OY -G
P (462)percentage profit on turnover 利润对营业额比率 fKEDe>B5
P (463)period cost 期间成本 y
a$yRsd`
P (464)perpetual inventory 永续盘存 n$ByTmKxv
P (465)personal account 记名账户 k|x mZA*
P (466)PEPT 项目评审法 ExS&fUn`C
P (467)petty cash account 备用金账户 t[k ['<G
P (468)petty cash voucher 备用金凭证 Rm3W&hQ
P (469)physical inventory 实地盘存 )Fd)YJVR
P (470)planning 计划 ;PVE= z+y
P (471)planning horizon 计划时限