N (428)number of days stock 存货周转天数 .vpQ3m>
N (429)number of weeks stock 存货周转周数 7
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O (430)objective classification 客体分类 h3@mN\=h'
O (431)obsolescence 陈旧 (CZRX9TT1
O (432)off balance sheet finance 资产负债表外筹资 dUjdQ
O (433)offer for sale 标价出售 0"
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O (434)operating budget 经营预算 wQ.ild
O (435)operating lease 经营租赁 A*\4C3a'%
O (436)operating statement 营业报表 V3@^bc!
O (437)operation time 操作时间 2vj)3%:7#E
O (438)operational control 经营控制 ;=h^"et
O (439)operational gearing 经营杠杆 ;C{2*0"H|
O (440)operating plans 经营计划 )-
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O (441)opportunity cost 机会成本 zac>tXU;
O (442)order 定单 P.;B
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O (443)ordinary shares 普通股
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O (444)out-of-date cheque 过期支票 x(mY$l,il
O (445)over capitalization 过分资本化 Grjm9tbX}
O (446)overhead 制造费用 b.Y[:R_9&
O (447)overhead absorption rate 制造费用分配率 'Iu$4xo`[
O (448)overhead cost 制造费用 S'3l<sY
O (449)overtrading 超过营业资金的经营 Ap}:^k5{
P (450)paid cheque 已付支票 PFEi=}Y@((
P (451)paid-up share capital 认定股本 7!MW`L/`
P (452)parent company 母公司 $:
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P (453)pareto distribution 帕累托分布 NO* 1km[#
P (454)participating preference shares 参与优先股 P\N`E?lJL
P (455)partnership 合伙 7z%zXDe~T[
P (456)payable ledger 应付款项账户 u{>
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P (457)payback 回收期 Hk6Dwe[y
P (458)payments and receipts account 收入和支出报表 zhN'@Wj'_
P (459)payments withheld 保留款额 4s"8e]q
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P (460)payroll 工资单 I9>1WT<Yy
P (461)payroll analysis 工资分析 .`)ICX
P (462)percentage profit on turnover 利润对营业额比率 u1]5qtg"
P (463)period cost 期间成本 (5G^"Srw
P (464)perpetual inventory 永续盘存 5vP*oD
P (465)personal account 记名账户 zyCl`r[}
P (466)PEPT 项目评审法 xTAC&OCk^[
P (467)petty cash account 备用金账户 "F%cn@l
P (468)petty cash voucher 备用金凭证 d(v )SS
P (469)physical inventory 实地盘存 fep#Kb%"e
P (470)planning 计划 S4?ssI
P (471)planning horizon 计划时限