N (428)number of days stock 存货周转天数 + NlnK6T/
N (429)number of weeks stock 存货周转周数 /ViY:-8s
O (430)objective classification 客体分类
A l[ZU
O (431)obsolescence 陈旧 4,RPidv%O
O (432)off balance sheet finance 资产负债表外筹资 `[ZswLE
O (433)offer for sale 标价出售 \aSP7DzqQ
O (434)operating budget 经营预算 p1N}2]e
O (435)operating lease 经营租赁 =NB[jQ :(
O (436)operating statement 营业报表 -jH|L{Iyq}
O (437)operation time 操作时间 $b8[/],
O (438)operational control 经营控制 y6(PG:L
O (439)operational gearing 经营杠杆 h5?^MRZS
O (440)operating plans 经营计划 NAYLlW}A
O (441)opportunity cost 机会成本 x}G:n[B7_V
O (442)order 定单 "t|)Kl
O (443)ordinary shares 普通股 ^WA7X9ed
O (444)out-of-date cheque 过期支票 1?@
HOu
O (445)over capitalization 过分资本化 \w9}O2
lL
O (446)overhead 制造费用 &raqrY|V
O (447)overhead absorption rate 制造费用分配率 +eVYy_bL-
O (448)overhead cost 制造费用 bWSN]]e1#
O (449)overtrading 超过营业资金的经营 >oh Cz@~
P (450)paid cheque 已付支票 ay"jWL-
P (451)paid-up share capital 认定股本 Pnytox
P (452)parent company 母公司 IjI
'Hx
P (453)pareto distribution 帕累托分布 ~IhA
O}1
P (454)participating preference shares 参与优先股 dsTX?E<R
P (455)partnership 合伙
CKAd\L
P (456)payable ledger 应付款项账户 ==Gc%
P (457)payback 回收期 :Cq73:1\B
P (458)payments and receipts account 收入和支出报表 N0 {e7M
P (459)payments withheld 保留款额 3,PR6a,b'
P (460)payroll 工资单 LV}R 9f
P (461)payroll analysis 工资分析 U`v2Yw3E
P (462)percentage profit on turnover 利润对营业额比率 I0XJ&P%
P (463)period cost 期间成本 dT|XcVKg
P (464)perpetual inventory 永续盘存 x $uhkP
P (465)personal account 记名账户 '-wmY?ZFxy
P (466)PEPT 项目评审法 fCt|8,-H
P (467)petty cash account 备用金账户 Cqd\n#d/~
P (468)petty cash voucher 备用金凭证 *%xbn8
P (469)physical inventory 实地盘存 Ak[X`e T
P (470)planning 计划 x0 j5D
P (471)planning horizon 计划时限