N (428)number of days stock 存货周转天数 Z'^.H3YvL
N (429)number of weeks stock 存货周转周数 A1zV5-E/
O (430)objective classification 客体分类 6xh-m
O (431)obsolescence 陈旧 q_;# EV
O (432)off balance sheet finance 资产负债表外筹资 Y\1& Uk
O (433)offer for sale 标价出售 v"sU87+
O (434)operating budget 经营预算 |SJ%Myy
O (435)operating lease 经营租赁 E9 #o0Di
O (436)operating statement 营业报表 zS?}3#g0u
O (437)operation time 操作时间 8fWnKWbbjw
O (438)operational control 经营控制 ^=cXL
O (439)operational gearing 经营杠杆 _#P5j#
O (440)operating plans 经营计划 C
}XB%:5H5
O (441)opportunity cost 机会成本 OH+2)X
O (442)order 定单 7V\M)r{q7
O (443)ordinary shares 普通股 M@.?l=1X
O (444)out-of-date cheque 过期支票 gd31d s!G
O (445)over capitalization 过分资本化 }2?-
kj7
O (446)overhead 制造费用 6l>016 x
O (447)overhead absorption rate 制造费用分配率 QmPHf*w[
O (448)overhead cost 制造费用 @yPI$"Ma
O (449)overtrading 超过营业资金的经营 ^&c|z35F
P (450)paid cheque 已付支票 1-4*YrA
P (451)paid-up share capital 认定股本 sD XJXJZ
P (452)parent company 母公司 =)6|lz^
P (453)pareto distribution 帕累托分布 97!VH>MX
P (454)participating preference shares 参与优先股 Q},uM_"+
P (455)partnership 合伙 4~:D7",Jn
P (456)payable ledger 应付款项账户 uUpOa+t
P (457)payback 回收期 ~Oj-W6-+&,
P (458)payments and receipts account 收入和支出报表 *UG=dl#F#
P (459)payments withheld 保留款额 M^A;tPw
P (460)payroll 工资单 K)8 m?sf/
P (461)payroll analysis 工资分析 1\,wV,
P (462)percentage profit on turnover 利润对营业额比率 !. ={p8X-x
P (463)period cost 期间成本 f=MR.\
P (464)perpetual inventory 永续盘存 Y2p~chx9
P (465)personal account 记名账户 e-{4qt
P (466)PEPT 项目评审法 w+ibY
P (467)petty cash account 备用金账户 j\@|
oW0
P (468)petty cash voucher 备用金凭证 b9Ix*!Y
P (469)physical inventory 实地盘存 n)teX.ck)
P (470)planning 计划 u"r1RG'
P (471)planning horizon 计划时限