N (428)number of days stock 存货周转天数 R$bDj>8
N (429)number of weeks stock 存货周转周数 HcM/
O (430)objective classification 客体分类 o>HU4O}
O (431)obsolescence 陈旧 3fxcH
O (432)off balance sheet finance 资产负债表外筹资 yof8L WXx
O (433)offer for sale 标价出售 2
ZyO
O (434)operating budget 经营预算 *uoO#4g~
O (435)operating lease 经营租赁 Z8`Y}#Za [
O (436)operating statement 营业报表 *tfD^nctO
O (437)operation time 操作时间 1s.>_
O (438)operational control 经营控制 Id=V\'$o
O (439)operational gearing 经营杠杆 9V|)3GF
O (440)operating plans 经营计划 %Ix2NdC
O (441)opportunity cost 机会成本 |t~*!0>3
O (442)order 定单 \. a 7F4h
O (443)ordinary shares 普通股 r@EHn[w
O (444)out-of-date cheque 过期支票 C!U$<_I\2
O (445)over capitalization 过分资本化 VIg6'
O (446)overhead 制造费用 3)y=}jw
O (447)overhead absorption rate 制造费用分配率 m qwJya
O (448)overhead cost 制造费用 Vwb_$Yi+]
O (449)overtrading 超过营业资金的经营 uH)?`I\zrd
P (450)paid cheque 已付支票 1#9PE(!2
P (451)paid-up share capital 认定股本 )Em`kle
P (452)parent company 母公司 #gVWLm<
P (453)pareto distribution 帕累托分布 MlR]+]
P (454)participating preference shares 参与优先股 " s}Oeu[
P (455)partnership 合伙 0i>p1/kv
P (456)payable ledger 应付款项账户 _&r19pY
P (457)payback 回收期 $b)t`r+
P (458)payments and receipts account 收入和支出报表 uU=!e&3
P (459)payments withheld 保留款额 B!U;a=ia
P (460)payroll 工资单 O8~RfB
P (461)payroll analysis 工资分析 mpQu:i|W
P (462)percentage profit on turnover 利润对营业额比率 R6TT1Ka3c
P (463)period cost 期间成本 V''fmWo7
P (464)perpetual inventory 永续盘存
-Jt36|O
P (465)personal account 记名账户 u4$R ZTC
P (466)PEPT 项目评审法 7CH.BY
P (467)petty cash account 备用金账户 qkqtPbQ 7
P (468)petty cash voucher 备用金凭证 GT\yjrCd
P (469)physical inventory 实地盘存 'Fql;&U
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P (470)planning 计划 F` &W5[
P (471)planning horizon 计划时限