N (428)number of days stock 存货周转天数 :AF =<X*5
N (429)number of weeks stock 存货周转周数 y8!4q
O (430)objective classification 客体分类 lc,tVe_
O (431)obsolescence 陈旧 hYNY"VB
O (432)off balance sheet finance 资产负债表外筹资 a>]uU*Xm
O (433)offer for sale 标价出售 VE{3} S
O (434)operating budget 经营预算 :f}9($
O (435)operating lease 经营租赁 CpeU5 o@
O (436)operating statement 营业报表 kG@@ot" n
O (437)operation time 操作时间 _'>oXQJ
O (438)operational control 经营控制 %GA"GYL9'
O (439)operational gearing 经营杠杆 9c#+qH
O (440)operating plans 经营计划 QWSTR\!
O (441)opportunity cost 机会成本 ?DQsc9y
O (442)order 定单 B9$jSD
O (443)ordinary shares 普通股 Z/0fXn})
O (444)out-of-date cheque 过期支票 ]?+p5;{y4
O (445)over capitalization 过分资本化 L>W'LNXCv
O (446)overhead 制造费用 :'3XAntZA
O (447)overhead absorption rate 制造费用分配率 w2Jf^pR
O (448)overhead cost 制造费用 &d+Kg0 :
O (449)overtrading 超过营业资金的经营 Dhw(#{N
P (450)paid cheque 已付支票
uRRQyZ
P (451)paid-up share capital 认定股本 Q<'nE
P (452)parent company 母公司 qx8fRIK%
P (453)pareto distribution 帕累托分布 _w/EP
P (454)participating preference shares 参与优先股 PQ
nF
P (455)partnership 合伙 WEQ1 Seq
P (456)payable ledger 应付款项账户 E.ly#2?
P (457)payback 回收期 l(u.I2^o
P (458)payments and receipts account 收入和支出报表 UAFwi%@!-q
P (459)payments withheld 保留款额 7;sj%U^'l
P (460)payroll 工资单 =;3Sx::=
P (461)payroll analysis 工资分析 L,`Lggq-
P (462)percentage profit on turnover 利润对营业额比率 Hl/
QnI!
P (463)period cost 期间成本 Hh-+/sO~"
P (464)perpetual inventory 永续盘存 wF,UE_
P (465)personal account 记名账户 0Lc9M-Lg
P (466)PEPT 项目评审法 cc&axc7I
P (467)petty cash account 备用金账户 X;B\Kj`n
P (468)petty cash voucher 备用金凭证 "B4;,+4kR
P (469)physical inventory 实地盘存 %Bn?n{/
P (470)planning 计划 GCX G/k?w:
P (471)planning horizon 计划时限