N (428)number of days stock 存货周转天数 ^3$U[u%q/{
N (429)number of weeks stock 存货周转周数 ]pBEoktp
O (430)objective classification 客体分类 81x/bx@L%
O (431)obsolescence 陈旧 e:nByzdH0[
O (432)off balance sheet finance 资产负债表外筹资 hRX9Du`$
O (433)offer for sale 标价出售 y,`n9[$K\
O (434)operating budget 经营预算 H 4ELIF#@
O (435)operating lease 经营租赁 #1E4
R}B
O (436)operating statement 营业报表 U<0Wa>3zj
O (437)operation time 操作时间 z@3gNY&7.8
O (438)operational control 经营控制 >y#MEN>?
O (439)operational gearing 经营杠杆 OU7OX]h
O (440)operating plans 经营计划 kE'p=dXx
O (441)opportunity cost 机会成本 jFdgFKc)
O (442)order 定单 0SYJ*7lPX
O (443)ordinary shares 普通股 #;a+)~3*O
O (444)out-of-date cheque 过期支票 fVgK6?<8^
O (445)over capitalization 过分资本化 rtz-kQ38R
O (446)overhead 制造费用 |Jd8ul:&e
O (447)overhead absorption rate 制造费用分配率 Zqm%qm:
O (448)overhead cost 制造费用 y4jiOhF<d
O (449)overtrading 超过营业资金的经营 #BP0MY&
P (450)paid cheque 已付支票 XLpn3sX$
P (451)paid-up share capital 认定股本 }EwE#sZ#
P (452)parent company 母公司 S;#:
~?dU
P (453)pareto distribution 帕累托分布 I2CI9,0
P (454)participating preference shares 参与优先股 2QbKh)
P (455)partnership 合伙 '6qH@r4Z<
P (456)payable ledger 应付款项账户 59D'*!l-
P (457)payback 回收期 ,c`6-
P (458)payments and receipts account 收入和支出报表 b}Gm{;s!
P (459)payments withheld 保留款额 4z5qXI/<m4
P (460)payroll 工资单 9D\E0YG X/
P (461)payroll analysis 工资分析 !`=iKe&%E
P (462)percentage profit on turnover 利润对营业额比率 153*b^iDBh
P (463)period cost 期间成本 /r'Fq
=z
P (464)perpetual inventory 永续盘存 IrCl\HQN
P (465)personal account 记名账户 ,^c-}`!K
P (466)PEPT 项目评审法 vzI>:Bf
P (467)petty cash account 备用金账户 (Ud"+a
P (468)petty cash voucher 备用金凭证 ;hq_}.
P (469)physical inventory 实地盘存 h\@X!Z,
P (470)planning 计划 v1yB
P (471)planning horizon 计划时限