N (428)number of days stock 存货周转天数 E/zf9\
N (429)number of weeks stock 存货周转周数 &9yZfp
O (430)objective classification 客体分类 WMB%?30
O (431)obsolescence 陈旧 uz8LF47@:-
O (432)off balance sheet finance 资产负债表外筹资 40t xZFQ0
O (433)offer for sale 标价出售 JVc{vSa!rm
O (434)operating budget 经营预算 4{P+p!4
O (435)operating lease 经营租赁 q(KjhM
O (436)operating statement 营业报表 L+am-k:T~
O (437)operation time 操作时间 Rf:.'/<^
O (438)operational control 经营控制 x)PW4{3qR
O (439)operational gearing 经营杠杆 +,76|oMsQ%
O (440)operating plans 经营计划 =Hi@q
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O (441)opportunity cost 机会成本 4>KF`?%4
O (442)order 定单 KdVKvs[
O (443)ordinary shares 普通股 u^Q`xd1
O (444)out-of-date cheque 过期支票 6r)P&J
O (445)over capitalization 过分资本化 ./YR8 #,
O (446)overhead 制造费用 ^tB1Nu%
O (447)overhead absorption rate 制造费用分配率 I|@+O#
O (448)overhead cost 制造费用 QNNURf\[(
O (449)overtrading 超过营业资金的经营 SVCh!/qe\
P (450)paid cheque 已付支票 I3t5S;_8
P (451)paid-up share capital 认定股本 Tgdy;?
P (452)parent company 母公司 aO' #!k*R
P (453)pareto distribution 帕累托分布 }p)K6!J0
P (454)participating preference shares 参与优先股 '}.Yf_
P (455)partnership 合伙 xcB\Y:
P (456)payable ledger 应付款项账户 4#$#x=:
P (457)payback 回收期 2\xw2VQ@P
P (458)payments and receipts account 收入和支出报表 At Wv9
P (459)payments withheld 保留款额 =nEP:7~{
P (460)payroll 工资单 g) X3:=['
P (461)payroll analysis 工资分析 {EgSjxfmw
P (462)percentage profit on turnover 利润对营业额比率 /5@YZ?|#2
P (463)period cost 期间成本 y'R}
P (464)perpetual inventory 永续盘存 LPvp
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P (465)personal account 记名账户 Rlq7.2cP
P (466)PEPT 项目评审法 :#rP$LSYC
P (467)petty cash account 备用金账户 v3-/ [-XB:
P (468)petty cash voucher 备用金凭证 Blpk
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P (469)physical inventory 实地盘存 /3b*dsYsl
P (470)planning 计划 ].d2C J'
P (471)planning horizon 计划时限