N (428)number of days stock 存货周转天数 gXP )YN
N (429)number of weeks stock 存货周转周数 kl0|22"Gz
O (430)objective classification 客体分类 I "5VkeIx
O (431)obsolescence 陈旧 cFF'ygJ/
O (432)off balance sheet finance 资产负债表外筹资 jMV9r-{*+
O (433)offer for sale 标价出售 lC AD $Ia~
O (434)operating budget 经营预算 lK 0pr
O (435)operating lease 经营租赁 lI*uF~ 'D
O (436)operating statement 营业报表 a2!;$B%
O (437)operation time 操作时间 Y$\c_#/]
O (438)operational control 经营控制 [d^ [Y:I'\
O (439)operational gearing 经营杠杆 b Y^K)0+^s
O (440)operating plans 经营计划 }F<=
O (441)opportunity cost 机会成本 n&N>$c,T27
O (442)order 定单 }JlrWJRi
O (443)ordinary shares 普通股 abgA Ug)
O (444)out-of-date cheque 过期支票 KW 78J~u+
O (445)over capitalization 过分资本化 ' ] $mt
O (446)overhead 制造费用 pX LXkF?
O (447)overhead absorption rate 制造费用分配率 1X, \:F.-+
O (448)overhead cost 制造费用 %m5 &Y01
O (449)overtrading 超过营业资金的经营 &o]ic(74c?
P (450)paid cheque 已付支票 u P &<
P (451)paid-up share capital 认定股本 ~M?^ T$5
P (452)parent company 母公司 ucwUeRw,
P (453)pareto distribution 帕累托分布 &RL
j^A!
P (454)participating preference shares 参与优先股 N}rc3d#
P (455)partnership 合伙
oT}-i [=}
P (456)payable ledger 应付款项账户 4u}jkd$]*
P (457)payback 回收期 H
b}(.`
P (458)payments and receipts account 收入和支出报表 `vc?*"
P (459)payments withheld 保留款额 'irHpN6n
P (460)payroll 工资单 >)6d~
P (461)payroll analysis 工资分析 sG K7Uy
P (462)percentage profit on turnover 利润对营业额比率 59X'-fg ,
P (463)period cost 期间成本 mi & mQQ
P (464)perpetual inventory 永续盘存 *Al`QEW
P (465)personal account 记名账户 W6Z3UJ-
P (466)PEPT 项目评审法 1k dQh&~G
P (467)petty cash account 备用金账户 fB "It~ p
P (468)petty cash voucher 备用金凭证 (D~NW*, 9
P (469)physical inventory 实地盘存 E~K5n2CI
P (470)planning 计划 z 5q(
P (471)planning horizon 计划时限
