N (428)number of days stock 存货周转天数 ]03+8#J
N (429)number of weeks stock 存货周转周数 T2-n;8t
O (430)objective classification 客体分类 \^O#)&5 V
O (431)obsolescence 陈旧 #?/&H;n_8S
O (432)off balance sheet finance 资产负债表外筹资 JX%B_eUlAs
O (433)offer for sale 标价出售 AsyJDt'i
O (434)operating budget 经营预算 #flOaRl.
O (435)operating lease 经营租赁 >CtT_yhx
O (436)operating statement 营业报表 )&R^J;W$M1
O (437)operation time 操作时间 jU\vg;nr
O (438)operational control 经营控制 i`-,=RJ
O (439)operational gearing 经营杠杆 #p@8m_g
O (440)operating plans 经营计划 |F_Z
O (441)opportunity cost 机会成本 UX3
]cr
O (442)order 定单 k*)O]M<,
O (443)ordinary shares 普通股 es}j6A1
O (444)out-of-date cheque 过期支票 \mRRx#-r%
O (445)over capitalization 过分资本化 #-b0U[,.
O (446)overhead 制造费用 GORu*[U8
O (447)overhead absorption rate 制造费用分配率 j
{00iA}
O (448)overhead cost 制造费用 =\;yxl
O (449)overtrading 超过营业资金的经营 "iFA&$\
P (450)paid cheque 已付支票 Ig9yd S-.
P (451)paid-up share capital 认定股本 HAa
2q=
P (452)parent company 母公司 _&!%yW@
P (453)pareto distribution 帕累托分布 bqjj6bf'o
P (454)participating preference shares 参与优先股 ;8z40cD
P (455)partnership 合伙 `NIc*B4q.
P (456)payable ledger 应付款项账户 thW
QU"z4
P (457)payback 回收期 F/c
7^
P (458)payments and receipts account 收入和支出报表 KLqn`m`O;
P (459)payments withheld 保留款额 2$8#ePyq*
P (460)payroll 工资单 TEC'}%
P (461)payroll analysis 工资分析 x8H%88!j*
P (462)percentage profit on turnover 利润对营业额比率 WVaIC $Y
P (463)period cost 期间成本 MRzrZZ%LQ
P (464)perpetual inventory 永续盘存 ^6*LuXPv
P (465)personal account 记名账户 2,.%]U
P (466)PEPT 项目评审法 a%f?OsY
P (467)petty cash account 备用金账户 Y{yN*9a79
P (468)petty cash voucher 备用金凭证 d5?"GFy
P (469)physical inventory 实地盘存 3m1]Ia-9
P (470)planning 计划 3,qq\gxB
P (471)planning horizon 计划时限