N (428)number of days stock 存货周转天数 g#1_`gK
N (429)number of weeks stock 存货周转周数 R;f!s/^)
O (430)objective classification 客体分类 @twClk.s
O (431)obsolescence 陈旧 Z!
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O (432)off balance sheet finance 资产负债表外筹资 )sVz;rF<
O (433)offer for sale 标价出售 'k#^Z
O (434)operating budget 经营预算 `bffw:; %
O (435)operating lease 经营租赁 },'2j
O (436)operating statement 营业报表 R $=UJ}>
O (437)operation time 操作时间 ]v3 9ag_hu
O (438)operational control 经营控制
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O (439)operational gearing 经营杠杆 2hl'mRW
O (440)operating plans 经营计划 8|`4D 'Ln
O (441)opportunity cost 机会成本 K <KyX8$P0
O (442)order 定单 Be+vC=\K
O (443)ordinary shares 普通股 *S_eYKS
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O (444)out-of-date cheque 过期支票 |?SK.1pW
O (445)over capitalization 过分资本化 mh!;W=|/"
O (446)overhead 制造费用 &CFHH"OsT
O (447)overhead absorption rate 制造费用分配率 T"XP`gk
O (448)overhead cost 制造费用 bH&Cbme90-
O (449)overtrading 超过营业资金的经营 jx&pRjP
P (450)paid cheque 已付支票 BM#cosV7%h
P (451)paid-up share capital 认定股本 h84}lxT
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P (452)parent company 母公司 'Qj
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P (453)pareto distribution 帕累托分布 2;NIUMAMM
P (454)participating preference shares 参与优先股 o jzO?z
P (455)partnership 合伙 rE-Xv.
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P (456)payable ledger 应付款项账户 1y l2i |m+
P (457)payback 回收期 AxUj CerNf
P (458)payments and receipts account 收入和支出报表 cejSGsW6q
P (459)payments withheld 保留款额 :Q=Jn?Gjb
P (460)payroll 工资单 P7(+{d{
P (461)payroll analysis 工资分析 veg \A+:'
P (462)percentage profit on turnover 利润对营业额比率 [ottUS@
P (463)period cost 期间成本 ig] * Z
P (464)perpetual inventory 永续盘存 Hm4:m$=p
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P (465)personal account 记名账户 1K&z64Q5J
P (466)PEPT 项目评审法 <SUjz}_Oa:
P (467)petty cash account 备用金账户 ,L^eD>|j5
P (468)petty cash voucher 备用金凭证 K>9]I97g'
P (469)physical inventory 实地盘存 k`6T% [D]
P (470)planning 计划 [nxjPx9-
P (471)planning horizon 计划时限
