N (428)number of days stock 存货周转天数 @$slGY
N (429)number of weeks stock 存货周转周数 AKk=XAG W
O (430)objective classification 客体分类 \
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O (431)obsolescence 陈旧 &l6@C3N$
O (432)off balance sheet finance 资产负债表外筹资 z ]f(lwo{
O (433)offer for sale 标价出售 j"Jf|Hq $
O (434)operating budget 经营预算 6R :hs C$
O (435)operating lease 经营租赁 %9YY \a {
O (436)operating statement 营业报表 /xX7:U b
O (437)operation time 操作时间 nbxY'`8F
O (438)operational control 经营控制 08\w!!a:
O (439)operational gearing 经营杠杆 [aSuEu?mC
O (440)operating plans 经营计划 9]Jv
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O (441)opportunity cost 机会成本 ?}`-?JB1
O (442)order 定单 ^%!{qAp}Z
O (443)ordinary shares 普通股 MKbcJZe
O (444)out-of-date cheque 过期支票 Zk`y"[ J
O (445)over capitalization 过分资本化 8#!g;`~ D
O (446)overhead 制造费用 R_!'=0}V
O (447)overhead absorption rate 制造费用分配率 <zCWLj3
O (448)overhead cost 制造费用 GR|\OJ<2
O (449)overtrading 超过营业资金的经营 B/X$ZQ0
P (450)paid cheque 已付支票 ;*?>w|t}w
P (451)paid-up share capital 认定股本 ##mZ97>$
P (452)parent company 母公司 h6k" D4o\
P (453)pareto distribution 帕累托分布 eb7UA=[Z
P (454)participating preference shares 参与优先股 :2lpl%/
P (455)partnership 合伙 vom3C9o
P (456)payable ledger 应付款项账户 4eWv).
P (457)payback 回收期 4?Y7.:x
P (458)payments and receipts account 收入和支出报表 eipg,EI
P (459)payments withheld 保留款额 /mwUDf 6x
P (460)payroll 工资单 4prJ!k
P (461)payroll analysis 工资分析 x[mz`0
P (462)percentage profit on turnover 利润对营业额比率 ;PaU"z+Je~
P (463)period cost 期间成本 -sJ1q^;f@
P (464)perpetual inventory 永续盘存 +iQ@J+k
P (465)personal account 记名账户 pPa]@ z~O
P (466)PEPT 项目评审法 YPx+9^)
P (467)petty cash account 备用金账户 he(K
P (468)petty cash voucher 备用金凭证 *zUK3&n~I
P (469)physical inventory 实地盘存 z5gVP8*z5
P (470)planning 计划 3li$)S1z
P (471)planning horizon 计划时限