N (428)number of days stock 存货周转天数 hGpaHY>My
N (429)number of weeks stock 存货周转周数 6L2.88 i
O (430)objective classification 客体分类 ThHK1{87X}
O (431)obsolescence 陈旧 uv@4/M`
O (432)off balance sheet finance 资产负债表外筹资 ]-O:| q>]
O (433)offer for sale 标价出售 Q=+KnE=h
O (434)operating budget 经营预算 `'g%z: ~
O (435)operating lease 经营租赁 ^@N@gB
O (436)operating statement 营业报表 -O ej6sILO
O (437)operation time 操作时间 E;+3VJ+F"
O (438)operational control 经营控制 b[/-lNrc
O (439)operational gearing 经营杠杆 UCl,sn
O (440)operating plans 经营计划 LTi0,03l<
O (441)opportunity cost 机会成本 t]Oxo`h=
O (442)order 定单 j/9'L^]
O (443)ordinary shares 普通股 IQR?n}ce
O (444)out-of-date cheque 过期支票 En[cg
O (445)over capitalization 过分资本化 _G`kj{J
O (446)overhead 制造费用 ~*H!zKIx
O (447)overhead absorption rate 制造费用分配率 [1N*mY;
O (448)overhead cost 制造费用 7VR+EV
O (449)overtrading 超过营业资金的经营 +4)Kc9S#
P (450)paid cheque 已付支票 7^ER?@:W
P (451)paid-up share capital 认定股本 (pAGS{{
P (452)parent company 母公司 iLgWzA
P (453)pareto distribution 帕累托分布 w,^!kO0)~8
P (454)participating preference shares 参与优先股 q),yY]5
P (455)partnership 合伙 A_CK,S*\,&
P (456)payable ledger 应付款项账户 8)T.[AP
P (457)payback 回收期 OJ&~uV >2
P (458)payments and receipts account 收入和支出报表 MbF.KmV
P (459)payments withheld 保留款额 5*~G7/hT
P (460)payroll 工资单 wVp
P (461)payroll analysis 工资分析 @dw0oRF
P (462)percentage profit on turnover 利润对营业额比率 p6|0JBm
P (463)period cost 期间成本 D;m>9{=
P (464)perpetual inventory 永续盘存 zU]95I
P (465)personal account 记名账户 2b2/jzO}J
P (466)PEPT 项目评审法 WOquG
P (467)petty cash account 备用金账户 8nNRn[oS
P (468)petty cash voucher 备用金凭证 ?oP<sGp
P (469)physical inventory 实地盘存 iFpJ/L
P (470)planning 计划 D/{hLp{
P (471)planning horizon 计划时限