N (428)number of days stock 存货周转天数 0 _N.s5~N
N (429)number of weeks stock 存货周转周数 G8.nKoHv7x
O (430)objective classification 客体分类 WFTwFm6
O (431)obsolescence 陈旧 tC5>K9Ed
O (432)off balance sheet finance 资产负债表外筹资 L+CPT
O (433)offer for sale 标价出售 9w6 uoM
O (434)operating budget 经营预算 E"7[|-`e6
O (435)operating lease 经营租赁 AYAbq}'Yt
O (436)operating statement 营业报表 NFPWh3),f
O (437)operation time 操作时间 ZA \;9M=
O (438)operational control 经营控制 M6j~`KSE
O (439)operational gearing 经营杠杆 m:c0S8#:
O (440)operating plans 经营计划 VHG}'r9KC%
O (441)opportunity cost 机会成本 FzAzAl5
O (442)order 定单 _K B%g_{
O (443)ordinary shares 普通股 T@Z-;^aV
O (444)out-of-date cheque 过期支票 `i!fg\qnK
O (445)over capitalization 过分资本化 ~sdM~9@
'
O (446)overhead 制造费用 _:%i6c*"
O (447)overhead absorption rate 制造费用分配率 ('
2Z&5
O (448)overhead cost 制造费用 >[ g=G
O (449)overtrading 超过营业资金的经营 BDCyeC,Q3
P (450)paid cheque 已付支票 @}s EP&$
P (451)paid-up share capital 认定股本 X%T%N;P
P (452)parent company 母公司 L^=G(op*
P (453)pareto distribution 帕累托分布 (|pM^+
P (454)participating preference shares 参与优先股 *;F:6p4_
P (455)partnership 合伙 6#Rco%07zI
P (456)payable ledger 应付款项账户 +p$lVnAt
P (457)payback 回收期 g""Ep
P (458)payments and receipts account 收入和支出报表 >qPP_^]
P (459)payments withheld 保留款额 TkVqv v
P (460)payroll 工资单 >uYU_/y$2
P (461)payroll analysis 工资分析 ltKMvGEF
P (462)percentage profit on turnover 利润对营业额比率 OlgM7Vrl
P (463)period cost 期间成本 !;K zR&
P (464)perpetual inventory 永续盘存 L4ZB0PmN'
P (465)personal account 记名账户 UjMWSPEBy
P (466)PEPT 项目评审法 y&V'GhW!dd
P (467)petty cash account 备用金账户 ,b:~Vpb1I
P (468)petty cash voucher 备用金凭证 Pj_*,L`mZ
P (469)physical inventory 实地盘存 -e>Z!0
P (470)planning 计划 @)wsHW%cjz
P (471)planning horizon 计划时限