N (428)number of days stock 存货周转天数 B_C."{G
N (429)number of weeks stock 存货周转周数 99n;
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O (430)objective classification 客体分类 j"+6aD/lv
O (431)obsolescence 陈旧 U
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O (432)off balance sheet finance 资产负债表外筹资 %}unlSTPP
O (433)offer for sale 标价出售 N:EljzvP}
O (434)operating budget 经营预算 [8vqw(2Tm(
O (435)operating lease 经营租赁 rddn"~lm1
O (436)operating statement 营业报表 @6-3D/=
O (437)operation time 操作时间 W#kLM\2L
O (438)operational control 经营控制 TN/&^/
O (439)operational gearing 经营杠杆 hMgk+4*
O (440)operating plans 经营计划 pV1;gqXNS
O (441)opportunity cost 机会成本 v7v>
O (442)order 定单 WGo ryvEx
O (443)ordinary shares 普通股 h]
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O (444)out-of-date cheque 过期支票 BF"eVKA
O (445)over capitalization 过分资本化 2#8PM-3"
O (446)overhead 制造费用 $4k
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O (447)overhead absorption rate 制造费用分配率 "9Br)3
O (448)overhead cost 制造费用 kmt+E'^]
O (449)overtrading 超过营业资金的经营 @P[%6 d
P (450)paid cheque 已付支票 SN`L@/I
P (451)paid-up share capital 认定股本 wQM( |@zE}
P (452)parent company 母公司 W k "_lJ
P (453)pareto distribution 帕累托分布 qj^A
P (454)participating preference shares 参与优先股 24fN3
P (455)partnership 合伙 2\gbciJ[{(
P (456)payable ledger 应付款项账户 9h<iw\$'
P (457)payback 回收期 1uzK(j8w
P (458)payments and receipts account 收入和支出报表 r^S
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P (459)payments withheld 保留款额
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P (460)payroll 工资单 [P]M)vJ**
P (461)payroll analysis 工资分析 k"cKxzB
P (462)percentage profit on turnover 利润对营业额比率 S)"vyGv
P (463)period cost 期间成本 ,S?:lQuK5
P (464)perpetual inventory 永续盘存 tq*{Hil>P`
P (465)personal account 记名账户 i6i;{\tc
P (466)PEPT 项目评审法 R^.c
P (467)petty cash account 备用金账户
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P (468)petty cash voucher 备用金凭证 y }h2
P (469)physical inventory 实地盘存 \;+b1
P (470)planning 计划 o+\?E.%%g
P (471)planning horizon 计划时限