N (428)number of days stock 存货周转天数 1q}LO2
N (429)number of weeks stock 存货周转周数 aCG rS{
O (430)objective classification 客体分类 -n
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O (431)obsolescence 陈旧 nrl?<4_
O (432)off balance sheet finance 资产负债表外筹资 .zO^"mXjS
O (433)offer for sale 标价出售 C]ss'
O (434)operating budget 经营预算
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O (435)operating lease 经营租赁 .|,LBc!
O (436)operating statement 营业报表 8M5)fDu*?
O (437)operation time 操作时间 Tv ``\<
O (438)operational control 经营控制 ea3w
O (439)operational gearing 经营杠杆 W:r[o%B
O (440)operating plans 经营计划 u[GZ~L
O (441)opportunity cost 机会成本 ^j<v~GTx+
O (442)order 定单 KdEvu?
O (443)ordinary shares 普通股 |bnd92fvks
O (444)out-of-date cheque 过期支票 )d3
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O (445)over capitalization 过分资本化 (?qCtLZ
O (446)overhead 制造费用
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O (447)overhead absorption rate 制造费用分配率 J6Ilg@}\
O (448)overhead cost 制造费用 #w{`6}p
O (449)overtrading 超过营业资金的经营 8~'cP?
P (450)paid cheque 已付支票 ^z
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P (451)paid-up share capital 认定股本 g257jarkMF
P (452)parent company 母公司 Ic/hVKYG5
P (453)pareto distribution 帕累托分布 -nb U5o
P (454)participating preference shares 参与优先股 jX7K-L
P (455)partnership 合伙 zIc6L3w
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P (456)payable ledger 应付款项账户 xQFRM aQE
P (457)payback 回收期 EavBUX$O
P (458)payments and receipts account 收入和支出报表
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P (459)payments withheld 保留款额 P27Ot1px
P (460)payroll 工资单 Vl5r~+$|
P (461)payroll analysis 工资分析 7U [C=NL
P (462)percentage profit on turnover 利润对营业额比率 yhH2b:nY(9
P (463)period cost 期间成本 db )2>
P (464)perpetual inventory 永续盘存 :w^:Z$-hf
P (465)personal account 记名账户 \]x`f3F
P (466)PEPT 项目评审法 ioi/`iQR
P (467)petty cash account 备用金账户 kepuh%KY[
P (468)petty cash voucher 备用金凭证 | R,dsBd
P (469)physical inventory 实地盘存 MfQ0O?oBp
P (470)planning 计划 RRO@r}A!y
P (471)planning horizon 计划时限