N (428)number of days stock 存货周转天数 EJ[iOYx
N (429)number of weeks stock 存货周转周数 kk>0XPk
O (430)objective classification 客体分类 Mz#S5 s
O (431)obsolescence 陈旧 Zzzi\5&gU
O (432)off balance sheet finance 资产负债表外筹资 {pi67"mYp
O (433)offer for sale 标价出售 FnU{C= P
O (434)operating budget 经营预算
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O (435)operating lease 经营租赁 1OJD\wc
O (436)operating statement 营业报表 1QdB`8in
O (437)operation time 操作时间 Ij,?G*
O (438)operational control 经营控制 5w-G]b
O (439)operational gearing 经营杠杆 7dL=E"WL
O (440)operating plans 经营计划 5la]l
O (441)opportunity cost 机会成本 ^SelqX
O (442)order 定单 1Y"y!\t7G
O (443)ordinary shares 普通股 ob()+p.k K
O (444)out-of-date cheque 过期支票 F$pd]F!#
O (445)over capitalization 过分资本化 laIC
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O (446)overhead 制造费用 >0G}, S
O (447)overhead absorption rate 制造费用分配率 (Su2\x
O (448)overhead cost 制造费用 nD{;4$xP`
O (449)overtrading 超过营业资金的经营 SGT-B.
P (450)paid cheque 已付支票
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P (451)paid-up share capital 认定股本 Tx&qp#FS
P (452)parent company 母公司 !D]6Cq
P (453)pareto distribution 帕累托分布 97@?Q
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P (454)participating preference shares 参与优先股 Ns] 9-D
P (455)partnership 合伙 >w2WyYJYH
P (456)payable ledger 应付款项账户
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P (457)payback 回收期 "7u"d4h-:(
P (458)payments and receipts account 收入和支出报表 (VF4]
P (459)payments withheld 保留款额 7QRvl6cv
P (460)payroll 工资单 ?&bVe__
P (461)payroll analysis 工资分析 x>/@Z6Wxz
P (462)percentage profit on turnover 利润对营业额比率 7=[O6<+o
P (463)period cost 期间成本 2SCf
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P (464)perpetual inventory 永续盘存 pHbguoH,
P (465)personal account 记名账户 y8 u)Q
P (466)PEPT 项目评审法 k*+ZLrT
P (467)petty cash account 备用金账户 LFry?HO,D
P (468)petty cash voucher 备用金凭证 T;e (Q,!H
P (469)physical inventory 实地盘存 +c2=*IA/
P (470)planning 计划 a5g{.:NfO
P (471)planning horizon 计划时限