N (428)number of days stock 存货周转天数 +)F8YMg
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N (429)number of weeks stock 存货周转周数 MQ,2v.
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O (430)objective classification 客体分类 6: M
O (431)obsolescence 陈旧 c''!&;[!
O (432)off balance sheet finance 资产负债表外筹资 E*'O))
O (433)offer for sale 标价出售 *]H ./a:1
O (434)operating budget 经营预算 aH>.o 1;
O (435)operating lease 经营租赁 "%Rx;xw|
O (436)operating statement 营业报表 @cXY"hP`
O (437)operation time 操作时间 T$q]iSgu
O (438)operational control 经营控制 +q2l,{|?
O (439)operational gearing 经营杠杆 '~a!~F~>
O (440)operating plans 经营计划 xAoozDj
O (441)opportunity cost 机会成本 WIhf*LF"
O (442)order 定单 r<0.!j%c
O (443)ordinary shares 普通股 S ":-5S6
O (444)out-of-date cheque 过期支票 h.8J6;36
O (445)over capitalization 过分资本化 9PGSr4V1
O (446)overhead 制造费用 #ob">R
O (447)overhead absorption rate 制造费用分配率 V&f3>#n\
O (448)overhead cost 制造费用 Zwq_&cJK
O (449)overtrading 超过营业资金的经营 T&{EqsI=B
P (450)paid cheque 已付支票 [`
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P (451)paid-up share capital 认定股本 jbg@ CA*=C
P (452)parent company 母公司 9> (8r+
P (453)pareto distribution 帕累托分布 EGa}ml/G
P (454)participating preference shares 参与优先股 \C>I6{
P (455)partnership 合伙 7sFjO/a*
P (456)payable ledger 应付款项账户 ukPV nk
P (457)payback 回收期 9EH%[wfv
P (458)payments and receipts account 收入和支出报表 .vb*|So
P (459)payments withheld 保留款额 $QY(7Z"
P (460)payroll 工资单 j0OxR.S
P (461)payroll analysis 工资分析 1ITa6vjS
P (462)percentage profit on turnover 利润对营业额比率 RLIugz{IH
P (463)period cost 期间成本 Cx@, J\rsQ
P (464)perpetual inventory 永续盘存 {j(,Q qB;f
P (465)personal account 记名账户 k!!o!r BS
P (466)PEPT 项目评审法 #2`tsZ]=I
P (467)petty cash account 备用金账户 LUCpZ3F1
P (468)petty cash voucher 备用金凭证
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P (469)physical inventory 实地盘存 b0
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P (470)planning 计划 J M`uIVnNA
P (471)planning horizon 计划时限