N (428)number of days stock 存货周转天数 Tr8 AG>
N (429)number of weeks stock 存货周转周数 QqiJun_m
O (430)objective classification 客体分类 _[OF"X2
O (431)obsolescence 陈旧
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O (432)off balance sheet finance 资产负债表外筹资 v/R[?H)
O (433)offer for sale 标价出售 R9Sf!LR
O (434)operating budget 经营预算 ]V36-%^
O (435)operating lease 经营租赁 ItI0x
O (436)operating statement 营业报表 "1XXE3^^
O (437)operation time 操作时间 s\'y-UITi1
O (438)operational control 经营控制 khU6*`lQ
O (439)operational gearing 经营杠杆 R_1)mPQ^P
O (440)operating plans 经营计划 erx
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O (441)opportunity cost 机会成本 ZV'$k\
O (442)order 定单 .dx
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O (443)ordinary shares 普通股 [%@2o<
O (444)out-of-date cheque 过期支票 ;V_.[aX
O (445)over capitalization 过分资本化 }p~OCW!
O (446)overhead 制造费用 Bo`Tl1K#
O (447)overhead absorption rate 制造费用分配率 |KL')&"
O (448)overhead cost 制造费用 C:`;d&d
O (449)overtrading 超过营业资金的经营 Y^52~[w~
P (450)paid cheque 已付支票 ZgV~W#t
P (451)paid-up share capital 认定股本 gNShOu
P (452)parent company 母公司 q7X}MAW
P (453)pareto distribution 帕累托分布 G'
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P (454)participating preference shares 参与优先股 '_:(oAi,C
P (455)partnership 合伙 25
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P (456)payable ledger 应付款项账户 iI5+P`sE&J
P (457)payback 回收期 AXwaVLEBQ
P (458)payments and receipts account 收入和支出报表
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P (459)payments withheld 保留款额 !fY7"E{%%
P (460)payroll 工资单 pb!V|#u"
P (461)payroll analysis 工资分析 )4l>XlQ&
P (462)percentage profit on turnover 利润对营业额比率 l)4O . *
P (463)period cost 期间成本 ^ eQFg>
P (464)perpetual inventory 永续盘存 ]' Y|Nl
P (465)personal account 记名账户 N]NF\7(
P (466)PEPT 项目评审法 U{6oLqwq3Y
P (467)petty cash account 备用金账户 *G9sy_
P (468)petty cash voucher 备用金凭证 JVtQ,oZ
P (469)physical inventory 实地盘存 *5_V*v6
P (470)planning 计划 [4sEVu}
P (471)planning horizon 计划时限