N (428)number of days stock 存货周转天数 P<hqr;
N (429)number of weeks stock 存货周转周数 3,?y !
O (430)objective classification 客体分类 SYL$?kl
O (431)obsolescence 陈旧 9(_/jU4mc
O (432)off balance sheet finance 资产负债表外筹资 ?>_.~b~
O (433)offer for sale 标价出售 4)I
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O (434)operating budget 经营预算 8yo9$~u;
O (435)operating lease 经营租赁 'a}{s>{O
O (436)operating statement 营业报表 9&tV#=s
O (437)operation time 操作时间 Wac8x%J
O (438)operational control 经营控制 #/:[ho{JQ
O (439)operational gearing 经营杠杆 !ZVMx*1Cf
O (440)operating plans 经营计划 VtVnht1
O (441)opportunity cost 机会成本 z 4-wvn<*
O (442)order 定单 G\ofg
O (443)ordinary shares 普通股 }Z6/b
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O (444)out-of-date cheque 过期支票 ^o 5q- ;a
O (445)over capitalization 过分资本化 X DX_c@U
O (446)overhead 制造费用 it,%T)2H
O (447)overhead absorption rate 制造费用分配率 (F)zj<{f
O (448)overhead cost 制造费用 m^7pbJ\|
O (449)overtrading 超过营业资金的经营 +G~b-}
P (450)paid cheque 已付支票 Rq7ks To
P (451)paid-up share capital 认定股本 01Aa.i^d(
P (452)parent company 母公司 ^c5(MR7LD
P (453)pareto distribution 帕累托分布 QNo}nl/N
P (454)participating preference shares 参与优先股 c2C8}XJ|O
P (455)partnership 合伙 r,}Zc W+
P (456)payable ledger 应付款项账户 _,}Ye,(^=
P (457)payback 回收期 !|!V}O
P (458)payments and receipts account 收入和支出报表 R
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P (459)payments withheld 保留款额 )_jO8)jB
P (460)payroll 工资单 o+na`ed
P (461)payroll analysis 工资分析 YS]RG/'
P (462)percentage profit on turnover 利润对营业额比率 /[q@=X&
P (463)period cost 期间成本 )fa
P (464)perpetual inventory 永续盘存 ^Ni)gm{?k
P (465)personal account 记名账户 li{_biey}
P (466)PEPT 项目评审法 !cpBX>{w
P (467)petty cash account 备用金账户 Np<Aak
P (468)petty cash voucher 备用金凭证 #GF1MFkoS
P (469)physical inventory 实地盘存 0jXIx2y
P (470)planning 计划 @dXf_2T
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P (471)planning horizon 计划时限