N (428)number of days stock 存货周转天数 9+:<RFJ
N (429)number of weeks stock 存货周转周数 -@/!u
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O (430)objective classification 客体分类 6R!AIOD>
O (431)obsolescence 陈旧 'UB"z{w%
O (432)off balance sheet finance 资产负债表外筹资 Lg+cHaA
O (433)offer for sale 标价出售 ( sEZNo5 n
O (434)operating budget 经营预算 5h p)Z7
O (435)operating lease 经营租赁 +$B#] ,
O (436)operating statement 营业报表 "qw.{{:tf
O (437)operation time 操作时间
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O (438)operational control 经营控制 0Yfz?:
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O (439)operational gearing 经营杠杆 ( 2r808^2
O (440)operating plans 经营计划 l1]'3]P(
O (441)opportunity cost 机会成本 %DhLU~VX
O (442)order 定单 PfJfa/#pA
O (443)ordinary shares 普通股 t flUy\H>
O (444)out-of-date cheque 过期支票 %(g!,!l)
O (445)over capitalization 过分资本化 MMf_
O (446)overhead 制造费用 _6C,w`[[6
O (447)overhead absorption rate 制造费用分配率 jW]Fx:mQi
O (448)overhead cost 制造费用 q #X[oVq
O (449)overtrading 超过营业资金的经营 H;RgYu2J
P (450)paid cheque 已付支票 Z^GXKOeq
P (451)paid-up share capital 认定股本 z A@w[.
P (452)parent company 母公司 CV *
P (453)pareto distribution 帕累托分布 wyv%c/Wl
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P (454)participating preference shares 参与优先股 \,yg@ R
P (455)partnership 合伙 TJkWL2r0c
P (456)payable ledger 应付款项账户 > `+lEob
P (457)payback 回收期 0<]]q [
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P (458)payments and receipts account 收入和支出报表 ^Rmrre`uU
P (459)payments withheld 保留款额 [};?;Y N
P (460)payroll 工资单 E# *`u
P (461)payroll analysis 工资分析 #,
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P (462)percentage profit on turnover 利润对营业额比率 p *GAs
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P (463)period cost 期间成本 PpR
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P (464)perpetual inventory 永续盘存 sW!MV v
P (465)personal account 记名账户 wKAx UPzm
P (466)PEPT 项目评审法
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P (467)petty cash account 备用金账户 }xytV5a^
P (468)petty cash voucher 备用金凭证 "oT]_WHqo
P (469)physical inventory 实地盘存 Rlx
P (470)planning 计划 _)^`+{N <
P (471)planning horizon 计划时限
