N (428)number of days stock 存货周转天数 *]{=8zc2
N (429)number of weeks stock 存货周转周数 s)tpr
O (430)objective classification 客体分类 R`Qpd3
O (431)obsolescence 陈旧 R$xY8+}V
O (432)off balance sheet finance 资产负债表外筹资 ]_2yiKv&
O (433)offer for sale 标价出售 2X_ >vIlEm
O (434)operating budget 经营预算 ~hD{coVTI
O (435)operating lease 经营租赁 j)6G7T|
O (436)operating statement 营业报表 ; J2 -r
h
O (437)operation time 操作时间 v&2+'7]w
r
O (438)operational control 经营控制 8_iHVc;<
O (439)operational gearing 经营杠杆 e\~l!f'z
O (440)operating plans 经营计划 2v\W1VF
O (441)opportunity cost 机会成本 Mdky^;qq3;
O (442)order 定单 AM?Ec1S
#a
O (443)ordinary shares 普通股 m0Z7N5v)
O (444)out-of-date cheque 过期支票 `Qq/F]
O (445)over capitalization 过分资本化 73pC
O (446)overhead 制造费用 _m7co :
O (447)overhead absorption rate 制造费用分配率 tDU}rI8?
O (448)overhead cost 制造费用 %Qd3BZ
O (449)overtrading 超过营业资金的经营 bs:QG1*.
P (450)paid cheque 已付支票 f+^c@0que
P (451)paid-up share capital 认定股本 qvTJ>FILT
P (452)parent company 母公司 ._ih$=
P (453)pareto distribution 帕累托分布 s7|3zqi
P (454)participating preference shares 参与优先股 ux&:Rw\
P (455)partnership 合伙 DvJB59:_}
P (456)payable ledger 应付款项账户 x-4J/tm
P (457)payback 回收期 Zsk?QS FE
P (458)payments and receipts account 收入和支出报表 O=`o'%K<
P (459)payments withheld 保留款额 U6a zhi&,
P (460)payroll 工资单 r./z,4A`
P (461)payroll analysis 工资分析 4ac1m,Jlt
P (462)percentage profit on turnover 利润对营业额比率 z'e1"Y.
P (463)period cost 期间成本 zP|*(*
P (464)perpetual inventory 永续盘存 :f]!O@.~
P (465)personal account 记名账户 r_=p,#}#
P (466)PEPT 项目评审法 .h!9wGi`
P (467)petty cash account 备用金账户 X?kPi&ru
P (468)petty cash voucher 备用金凭证
(NM6micc
P (469)physical inventory 实地盘存 hy=u}^F.C
P (470)planning 计划 Pzptr%{
P (471)planning horizon 计划时限