N (428)number of days stock 存货周转天数 z*ZEw
N (429)number of weeks stock 存货周转周数 G& cm5
O (430)objective classification 客体分类 =$Sf]L
O (431)obsolescence 陈旧 (7`goi7M
O (432)off balance sheet finance 资产负债表外筹资 ][S<M24]Q
O (433)offer for sale 标价出售 N72z5[..
O (434)operating budget 经营预算 iN+Dmq5
O (435)operating lease 经营租赁 t&:'Ag
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O (436)operating statement 营业报表 }M?GqA=
O (437)operation time 操作时间 pez*kU+9
O (438)operational control 经营控制 l"RX`N@In
O (439)operational gearing 经营杠杆 5 g99t$p9
O (440)operating plans 经营计划
7oA$aJQ
O (441)opportunity cost 机会成本 >WE3$Q>bi
O (442)order 定单 ?|TVz!3
O (443)ordinary shares 普通股 |TF,Aj
O (444)out-of-date cheque 过期支票 6:>4}WOP
O (445)over capitalization 过分资本化 9vCn^G%B
O (446)overhead 制造费用 (*7edc"F
O (447)overhead absorption rate 制造费用分配率 &WN4/=QW-J
O (448)overhead cost 制造费用 O^G/(
O (449)overtrading 超过营业资金的经营 WRZi^B8@
P (450)paid cheque 已付支票 a1M-F3
P (451)paid-up share capital 认定股本 b')CGqbbmT
P (452)parent company 母公司 NSHWs%Zc
P (453)pareto distribution 帕累托分布 bBAZr`<&U
P (454)participating preference shares 参与优先股 dr^pzM!N
P (455)partnership 合伙 j/3827jw=
P (456)payable ledger 应付款项账户 d]VL(&
P (457)payback 回收期 R!W!8rr3
P (458)payments and receipts account 收入和支出报表 l*HONl&j
P (459)payments withheld 保留款额 5FtbZ1L
P (460)payroll 工资单 YKf,vHau
P (461)payroll analysis 工资分析 6xr$
P (462)percentage profit on turnover 利润对营业额比率 bM_Y(TgJ
P (463)period cost 期间成本 ?;,s=2
P (464)perpetual inventory 永续盘存 "uN
JQ0Y
P (465)personal account 记名账户 xU@YBzbk
P (466)PEPT 项目评审法 K6@QZc5.!
P (467)petty cash account 备用金账户 w4:S>6X
P (468)petty cash voucher 备用金凭证 yU\&\fD>j
P (469)physical inventory 实地盘存 1d7oR`qr
P (470)planning 计划 P.3j |)NW
P (471)planning horizon 计划时限