N (428)number of days stock 存货周转天数 'APtY;x^{
N (429)number of weeks stock 存货周转周数 .sI*\@w.
O (430)objective classification 客体分类 h\| ~Q.kG
O (431)obsolescence 陈旧 }N[|2nR'
O (432)off balance sheet finance 资产负债表外筹资 tj$&89
O (433)offer for sale 标价出售 qWX%[i%
O (434)operating budget 经营预算 kDbDG,O
O (435)operating lease 经营租赁 O{b<UP'85
O (436)operating statement 营业报表 N3dS%F,_
O (437)operation time 操作时间 $;7,T~{
O (438)operational control 经营控制 tljZE)
O (439)operational gearing 经营杠杆 ~Cc%!4f'
O (440)operating plans 经营计划 ko<u0SjF)u
O (441)opportunity cost 机会成本 KmS$CFsGL
O (442)order 定单 t|-TG\Q X
O (443)ordinary shares 普通股 _3@[S
F
O (444)out-of-date cheque 过期支票 g~EN3~
O (445)over capitalization 过分资本化 qaJ$0,]H+
O (446)overhead 制造费用 hWc`4xdl
O (447)overhead absorption rate 制造费用分配率 ykK21P,v
O (448)overhead cost 制造费用 jB)RvvMU5
O (449)overtrading 超过营业资金的经营 p[oR4 HWr
P (450)paid cheque 已付支票 -KV)1kET
P (451)paid-up share capital 认定股本 "/H B#
P (452)parent company 母公司 U}f"a!
P (453)pareto distribution 帕累托分布 ]JDKoA{S0
P (454)participating preference shares 参与优先股 %G6Q+LMwm
P (455)partnership 合伙
s/Ne,v
P (456)payable ledger 应付款项账户 QAGR\~
P (457)payback 回收期 D)shWJRlvW
P (458)payments and receipts account 收入和支出报表 (h{"/sR
P (459)payments withheld 保留款额 3DjlX*
P (460)payroll 工资单 ByyvRc,v
P (461)payroll analysis 工资分析 6=N!()s
P (462)percentage profit on turnover 利润对营业额比率
55O_b)$
P (463)period cost 期间成本 E>LZw>^YJ
P (464)perpetual inventory 永续盘存 T{WJf-pI
P (465)personal account 记名账户
/Ne;Kdp
P (466)PEPT 项目评审法 `U4e]Qh/+
P (467)petty cash account 备用金账户 A-"2 sp*t
P (468)petty cash voucher 备用金凭证 PFR64HK2
P (469)physical inventory 实地盘存 /UWv}f
0
P (470)planning 计划 pW4O[v`
P (471)planning horizon 计划时限