N (428)number of days stock 存货周转天数 6U)Lhf\'o
N (429)number of weeks stock 存货周转周数 $$`E@\5P
O (430)objective classification 客体分类 !^BXai/
O (431)obsolescence 陈旧 1^rODfY 0
O (432)off balance sheet finance 资产负债表外筹资 TWE$@/9 )g
O (433)offer for sale 标价出售 e#]=-^
O (434)operating budget 经营预算 uSp=,2)
O (435)operating lease 经营租赁 1"{3v@yi
O (436)operating statement 营业报表 3Qmok@4e)
O (437)operation time 操作时间 'PTWC.C?9
O (438)operational control 经营控制 2ijw g~_@
O (439)operational gearing 经营杠杆 ~t\Hb8o
O (440)operating plans 经营计划 Q| >
\{M
O (441)opportunity cost 机会成本 d4<Ic#
O (442)order 定单 !m(5N4:vV
O (443)ordinary shares 普通股 o
mstJ9
O (444)out-of-date cheque 过期支票 99 /fI
O (445)over capitalization 过分资本化 @*jd.a`
O (446)overhead 制造费用 YOo?.[}@
O (447)overhead absorption rate 制造费用分配率 wQiRj
.
O (448)overhead cost 制造费用 [X[d`@rXv
O (449)overtrading 超过营业资金的经营 4jEPh{q
P (450)paid cheque 已付支票 NidG|Yg~Z
P (451)paid-up share capital 认定股本 Q)x`'[3"7W
P (452)parent company 母公司 W_(
P (453)pareto distribution 帕累托分布 0kP,Zj<
P (454)participating preference shares 参与优先股 R4=n">>Q
P (455)partnership 合伙 3l"7 $B
P (456)payable ledger 应付款项账户 &A>Hq/Y
P (457)payback 回收期 %m r
P (458)payments and receipts account 收入和支出报表 k6-.XW
P (459)payments withheld 保留款额 +`g&J
P (460)payroll 工资单 Gr6XqO_
P (461)payroll analysis 工资分析 SAswP
P (462)percentage profit on turnover 利润对营业额比率 v
WKUV|
P (463)period cost 期间成本 b489sa
P (464)perpetual inventory 永续盘存 ~3 4Ly
P (465)personal account 记名账户 aV`4M VWOz
P (466)PEPT 项目评审法 . _JM3o}F
P (467)petty cash account 备用金账户 1L.H"
P (468)petty cash voucher 备用金凭证 Mo`7YS-Y
P (469)physical inventory 实地盘存 zMasA
P (470)planning 计划 = BW>jD
P (471)planning horizon 计划时限