N (428)number of days stock 存货周转天数 ]5'
N (429)number of weeks stock 存货周转周数 8Hs>+Udl
O (430)objective classification 客体分类 Vr f` :%
O (431)obsolescence 陈旧 A[!Fg0X0
O (432)off balance sheet finance 资产负债表外筹资 ^[8e|,U
O (433)offer for sale 标价出售 z8mR< q%`
O (434)operating budget 经营预算 a)[XJLCQ
O (435)operating lease 经营租赁 Tjl Ky
O (436)operating statement 营业报表 )D@1V=9,
O (437)operation time 操作时间 |jaUVE_2
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O (438)operational control 经营控制 D C mNxN
O (439)operational gearing 经营杠杆 ts%@1 Y?
O (440)operating plans 经营计划 \A5cM\-
O (441)opportunity cost 机会成本 >wM%|j
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O (442)order 定单 3`k 1
O (443)ordinary shares 普通股 'e\m6~u\hm
O (444)out-of-date cheque 过期支票 ~|pVz/s|G
O (445)over capitalization 过分资本化 vBQ5-00YY=
O (446)overhead 制造费用 2anx]QV4
O (447)overhead absorption rate 制造费用分配率 o
1#XM/ Z
O (448)overhead cost 制造费用 bUp%87<*X
O (449)overtrading 超过营业资金的经营 9 YU7R)
P (450)paid cheque 已付支票 As 1E r[>
P (451)paid-up share capital 认定股本
l@<^V N@
P (452)parent company 母公司 QM9~O#rL
P (453)pareto distribution 帕累托分布 qw0tw2|
P (454)participating preference shares 参与优先股 Z.:5< oEKg
P (455)partnership 合伙 .F?yt5{5No
P (456)payable ledger 应付款项账户 )"jG)c^1*
P (457)payback 回收期 C_PXh>H]'
P (458)payments and receipts account 收入和支出报表 ~7b '4\
P (459)payments withheld 保留款额 7~eo^/Pb S
P (460)payroll 工资单 i?'HVx
P (461)payroll analysis 工资分析 <{YP=WYW
P (462)percentage profit on turnover 利润对营业额比率 r[ ' T.yo
P (463)period cost 期间成本 u sR19 _E-
P (464)perpetual inventory 永续盘存 v (=fV/
P (465)personal account 记名账户 pt(GpbtWK
P (466)PEPT 项目评审法 YurK@Tq7
P (467)petty cash account 备用金账户 b UAj t>+
P (468)petty cash voucher 备用金凭证 %g0"Kj5
P (469)physical inventory 实地盘存 H[<"DP
P (470)planning 计划 { j,bV6X
P (471)planning horizon 计划时限
