N (428)number of days stock 存货周转天数 {@'#|]4y.
N (429)number of weeks stock 存货周转周数 	HV
O (430)objective classification 客体分类 g>a%
gVly
O (431)obsolescence 陈旧 B"`86qc
O (432)off balance sheet finance 资产负债表外筹资 3GMrdG?Y
O (433)offer for sale 标价出售 q AsTiT6r
O (434)operating budget 经营预算 n<eK
\ w
O (435)operating lease 经营租赁 ^e80S^
O (436)operating statement 营业报表 l=a< = i
O (437)operation time 操作时间 {+gK\Nz
O (438)operational control 经营控制 gEmsPk,
O (439)operational gearing 经营杠杆 s -F3(mc(
O (440)operating plans 经营计划 R[#B|
$
O (441)opportunity cost 机会成本 Shss};QZf(
O (442)order 定单 I] Z"?T
O (443)ordinary shares 普通股 `2j"Z.=
O (444)out-of-date cheque 过期支票 ,0i72J
O (445)over capitalization 过分资本化 f J%A_N}
O (446)overhead 制造费用 b8 6c[2
O (447)overhead absorption rate 制造费用分配率 bE jQMlb
O (448)overhead cost 制造费用 >QB
Dxm
O (449)overtrading 超过营业资金的经营 N0YJ'.=8,
P (450)paid cheque 已付支票 !F2JT@6
P (451)paid-up share capital 认定股本 H.O& seY
P (452)parent company 母公司 j,1cb,}=^
P (453)pareto distribution 帕累托分布 Vp8!-[R
P (454)participating preference shares 参与优先股 jz I,B
P (455)partnership 合伙 D6'- c#
P (456)payable ledger 应付款项账户 +('=Ryo T
P (457)payback 回收期 l HZ4N{n
P (458)payments and receipts account 收入和支出报表 o%h[o9i
P (459)payments withheld 保留款额 qIO)<5\[%d
P (460)payroll 工资单 kcP&''
P (461)payroll analysis 工资分析 Wa iM\h?=#
P (462)percentage profit on turnover 利润对营业额比率 `Tr !Gj_
P (463)period cost 期间成本 <}%gZ:Z6g
P (464)perpetual inventory 永续盘存 Tq%##
P (465)personal account 记名账户 !A+jX7Nb
P (466)PEPT 项目评审法 9"dZ4{\!
P (467)petty cash account 备用金账户 l i%8X .
P (468)petty cash voucher 备用金凭证 xz} =C:s
P (469)physical inventory 实地盘存 F[X;A \
P (470)planning 计划 8>:u%+ C1c
P (471)planning horizon 计划时限
