N (428)number of days stock 存货周转天数 h}nceH0s3d
N (429)number of weeks stock 存货周转周数 4en[!*
O (430)objective classification 客体分类 :U$<h
O (431)obsolescence 陈旧 0sD"Hu
O (432)off balance sheet finance 资产负债表外筹资 0hp*(, L
O (433)offer for sale 标价出售 H<92tP4M
O (434)operating budget 经营预算 82O#Fe q
O (435)operating lease 经营租赁 0R z'#O32V
O (436)operating statement 营业报表 }'U"HHv
O (437)operation time 操作时间 1Y'9|+y+
O (438)operational control 经营控制 0O5(\8jM
O (439)operational gearing 经营杠杆 :<=A1>&8
O (440)operating plans 经营计划 _l<e>zj
O (441)opportunity cost 机会成本 Y_ b;1RN
O (442)order 定单 no~hYyW2
O (443)ordinary shares 普通股 z<YOA
O (444)out-of-date cheque 过期支票 +]
s"* 'V$
O (445)over capitalization 过分资本化 Q&
j: ai*
O (446)overhead 制造费用 Vv8e"S
O (447)overhead absorption rate 制造费用分配率 wxYB-Wh<
O (448)overhead cost 制造费用 Yw&{.<sL
O (449)overtrading 超过营业资金的经营 8q58H[/c
P (450)paid cheque 已付支票 =87.6Ai
P (451)paid-up share capital 认定股本 @8a1a3_F
P (452)parent company 母公司 v1*Lf/
P (453)pareto distribution 帕累托分布 Y]!8Ymuww@
P (454)participating preference shares 参与优先股 (qG |.a
P (455)partnership 合伙 65X$k]x
P (456)payable ledger 应付款项账户 EdbLAagI6
P (457)payback 回收期 =B-a]?lM
P (458)payments and receipts account 收入和支出报表 2Z!%Q}Do
P (459)payments withheld 保留款额 J{<,V\t)
P (460)payroll 工资单 r\-Mj\$-
P (461)payroll analysis 工资分析 U{6i5;F#H
P (462)percentage profit on turnover 利润对营业额比率 Y??8P
P (463)period cost 期间成本 _1TSt%L
P (464)perpetual inventory 永续盘存 $Hh3*reSg-
P (465)personal account 记名账户 g).k+
P (466)PEPT 项目评审法 XaOq &7
P (467)petty cash account 备用金账户 gb:)t}|
P (468)petty cash voucher 备用金凭证 Hyx%FN=
P (469)physical inventory 实地盘存 R-CFF
P (470)planning 计划 #!!Ea'3Iq
P (471)planning horizon 计划时限