N (428)number of days stock 存货周转天数 ~~h#2SX
N (429)number of weeks stock 存货周转周数 U
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O (430)objective classification 客体分类 dM^Z,;u
O (431)obsolescence 陈旧 DJ:'<"zH7
O (432)off balance sheet finance 资产负债表外筹资 T TN!$?G3
O (433)offer for sale 标价出售 rFQWgWD
O (434)operating budget 经营预算 uoI7'
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O (435)operating lease 经营租赁 E6 -*2U)k+
O (436)operating statement 营业报表 }\?9Prsd
O (437)operation time 操作时间 qrlC
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O (438)operational control 经营控制 ]>VG}e~b
O (439)operational gearing 经营杠杆 |50sGJE(
O (440)operating plans 经营计划 :1>?:3,`
O (441)opportunity cost 机会成本 Nb`qM]&
O (442)order 定单 Bso#+v5
O (443)ordinary shares 普通股 u6ULk<<\
O (444)out-of-date cheque 过期支票 f(Of+>
O (445)over capitalization 过分资本化 5MAfuHq^
O (446)overhead 制造费用 HT .*r6Y>g
O (447)overhead absorption rate 制造费用分配率 l
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O (448)overhead cost 制造费用 KddCR&
O (449)overtrading 超过营业资金的经营 "U-jZ5o"
P (450)paid cheque 已付支票 aY
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P (451)paid-up share capital 认定股本 ezp%8IZ;
P (452)parent company 母公司
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P (453)pareto distribution 帕累托分布 ?Z7QD8N
P (454)participating preference shares 参与优先股 WqCC4R,-
P (455)partnership 合伙 |2u=3#Jp
P (456)payable ledger 应付款项账户 j,+]tHC-
P (457)payback 回收期 F^NK"<tW
P (458)payments and receipts account 收入和支出报表 )_=2lu3%{
P (459)payments withheld 保留款额 nOGTeKjEJ
P (460)payroll 工资单 jfY7ich
P (461)payroll analysis 工资分析 :]m.&r S,
P (462)percentage profit on turnover 利润对营业额比率 vyIH<@@p7
P (463)period cost 期间成本 7PX`kI
P (464)perpetual inventory 永续盘存 3uqhYT;
P (465)personal account 记名账户 F#sm^% _2
P (466)PEPT 项目评审法 Z_\p8@3aH
P (467)petty cash account 备用金账户 a,c!#iyl3
P (468)petty cash voucher 备用金凭证 rTIu'
P (469)physical inventory 实地盘存
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P (470)planning 计划 "^n,(l*4x
P (471)planning horizon 计划时限