N (428)number of days stock 存货周转天数 !Hg#c!eOg
N (429)number of weeks stock 存货周转周数 zAIC5fvu
O (430)objective classification 客体分类 P$yJA7]j;%
O (431)obsolescence 陈旧 LdL\B0^l
O (432)off balance sheet finance 资产负债表外筹资 DKH9
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O (433)offer for sale 标价出售 E{B<}n|}&
O (434)operating budget 经营预算 ^6n]@
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O (435)operating lease 经营租赁 ^u74WN
O (436)operating statement 营业报表 &!Vp
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O (437)operation time 操作时间 %(6Wr E5F6
O (438)operational control 经营控制 oPV"JGa/B4
O (439)operational gearing 经营杠杆 }8e%s;C
O (440)operating plans 经营计划 |szfup~5es
O (441)opportunity cost 机会成本 `XP Tf#9j
O (442)order 定单 T@XiG:b7
O (443)ordinary shares 普通股 .?TVBbc%5
O (444)out-of-date cheque 过期支票 K}@:>;*9
O (445)over capitalization 过分资本化 m 9S5;kB]
O (446)overhead 制造费用 b/`'?|
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O (447)overhead absorption rate 制造费用分配率 5 Da(DA
O (448)overhead cost 制造费用 r+crE %-
O (449)overtrading 超过营业资金的经营 9|,AhyhO
P (450)paid cheque 已付支票 `pr,lL
P (451)paid-up share capital 认定股本 ,#{aAx|]
P (452)parent company 母公司 x$*OglaS
P (453)pareto distribution 帕累托分布 dX*PR3I-3
P (454)participating preference shares 参与优先股 sj~'.Zs%
P (455)partnership 合伙 a6C~!{'nW
P (456)payable ledger 应付款项账户 o^_am>h
P (457)payback 回收期 :#vrNg(M
P (458)payments and receipts account 收入和支出报表 >E
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P (459)payments withheld 保留款额 P?
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P (460)payroll 工资单 t!LvV.g+
P (461)payroll analysis 工资分析 K[H$qJmPX
P (462)percentage profit on turnover 利润对营业额比率 .*{LPfD|
P (463)period cost 期间成本 ]MyWB<9M
P (464)perpetual inventory 永续盘存 3yDvr*8-@
P (465)personal account 记名账户 d!cx%[
P (466)PEPT 项目评审法 a>6p])Wh
P (467)petty cash account 备用金账户 bVym
P (468)petty cash voucher 备用金凭证 <ZLs+|1
P (469)physical inventory 实地盘存 (msJ:SG
P (470)planning 计划 D
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P (471)planning horizon 计划时限