N (428)number of days stock 存货周转天数 5 d+<EF+N
N (429)number of weeks stock 存货周转周数 1xz\=HO
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O (430)objective classification 客体分类 Ejq=*UOP
O (431)obsolescence 陈旧 SC'BmR"ox
O (432)off balance sheet finance 资产负债表外筹资 "ml?7Xl,n
O (433)offer for sale 标价出售 NjbwGcH%\
O (434)operating budget 经营预算 cFLd)mt/
O (435)operating lease 经营租赁 !L77y^oV
O (436)operating statement 营业报表 u,fA!
O (437)operation time 操作时间 2
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O (438)operational control 经营控制 DR6]-j!FK
O (439)operational gearing 经营杠杆 K'NcTw#f
O (440)operating plans 经营计划 ^OF5F8Tf/
O (441)opportunity cost 机会成本 Yb}w;F8(
O (442)order 定单 T j`y J!0
O (443)ordinary shares 普通股 gA_krK,Z
O (444)out-of-date cheque 过期支票 k5a\Sq}
O (445)over capitalization 过分资本化 8zZSp
O (446)overhead 制造费用 Uan,H1a
O (447)overhead absorption rate 制造费用分配率 yLW/ -%I#u
O (448)overhead cost 制造费用 e&2wdH&
O (449)overtrading 超过营业资金的经营 ,>u=gA&}
P (450)paid cheque 已付支票 :7\9xH
P (451)paid-up share capital 认定股本
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P (452)parent company 母公司 f/ajejYo?,
P (453)pareto distribution 帕累托分布 hY+R'9
P (454)participating preference shares 参与优先股 =D]
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P (455)partnership 合伙 pW{8R^vKm
P (456)payable ledger 应付款项账户 W<NmsG})_g
P (457)payback 回收期 =Ey`M#t;
P (458)payments and receipts account 收入和支出报表 ~s#e,Kav"
P (459)payments withheld 保留款额 *zy'#`>
P (460)payroll 工资单 v)):$s?WB
P (461)payroll analysis 工资分析 O%-h&C3
P (462)percentage profit on turnover 利润对营业额比率 RZO5=L9E
P (463)period cost 期间成本 I]X
P (464)perpetual inventory 永续盘存 !9r:&n.\
P (465)personal account 记名账户 /BpxKh
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P (466)PEPT 项目评审法
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P (467)petty cash account 备用金账户 H] k'?;
P (468)petty cash voucher 备用金凭证 s*Ih_Ag=:
P (469)physical inventory 实地盘存 ,- '4L9
P (470)planning 计划 C0fmmI0z~
P (471)planning horizon 计划时限