N (428)number of days stock 存货周转天数
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N (429)number of weeks stock 存货周转周数 T1]X
O (430)objective classification 客体分类 S G o:FG
O (431)obsolescence 陈旧 @ tp7tB
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O (432)off balance sheet finance 资产负债表外筹资 Xr6 !b:UX
O (433)offer for sale 标价出售 )h!l%72
O (434)operating budget 经营预算 1X}Tp\e
O (435)operating lease 经营租赁 "jJ)hk5e
O (436)operating statement 营业报表 Q]'!FmXf
O (437)operation time 操作时间 <UL|%9 =~
O (438)operational control 经营控制 4E(5Ccb
O (439)operational gearing 经营杠杆 N jyIwo0
O (440)operating plans 经营计划
; S M^
O (441)opportunity cost 机会成本 * M<=K.*\G
O (442)order 定单 DyTk<L
O (443)ordinary shares 普通股 q xr&_r
O (444)out-of-date cheque 过期支票 %hb5C 4q
O (445)over capitalization 过分资本化 ~0{Kga
O (446)overhead 制造费用 )GKgK;=~
O (447)overhead absorption rate 制造费用分配率 y$N o o)Z
O (448)overhead cost 制造费用 EQhV}9
O (449)overtrading 超过营业资金的经营 T1d i$8
P (450)paid cheque 已付支票 P&^7wud-sb
P (451)paid-up share capital 认定股本 w1G .^
P (452)parent company 母公司 <vuX "
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P (453)pareto distribution 帕累托分布 twS3J)UH
P (454)participating preference shares 参与优先股 Bx!` UdRn
P (455)partnership 合伙 ~ ,1q :Kue
P (456)payable ledger 应付款项账户 M\6v}kUY
P (457)payback 回收期 =eLb"7C#0
P (458)payments and receipts account 收入和支出报表 cb,sb^-
P (459)payments withheld 保留款额 j}* +-.YF
P (460)payroll 工资单 sYP@> tHC
P (461)payroll analysis 工资分析 Y- -8v#t
P (462)percentage profit on turnover 利润对营业额比率 sYI':UQe
P (463)period cost 期间成本 /j@r~mt/pA
P (464)perpetual inventory 永续盘存 (:x"p{
P (465)personal account 记名账户 t P{$}cEY
P (466)PEPT 项目评审法 xJGeIh5
P (467)petty cash account 备用金账户 j'x{j %U
P (468)petty cash voucher 备用金凭证 o+Z9h1z%,
P (469)physical inventory 实地盘存 S:\hcW6
P (470)planning 计划 jdf@lb=5 l
P (471)planning horizon 计划时限
