N (428)number of days stock 存货周转天数 d5y2Y /QO
N (429)number of weeks stock 存货周转周数 ! |h2&tH
O (430)objective classification 客体分类 PAw g&._K
O (431)obsolescence 陈旧 0NtsFPO
O (432)off balance sheet finance 资产负债表外筹资 o'7ju~0L
O (433)offer for sale 标价出售 mzB#O;3=
O (434)operating budget 经营预算 eH955[fVd4
O (435)operating lease 经营租赁 9'q /&uH
O (436)operating statement 营业报表 0juIkN#
O (437)operation time 操作时间 gVU\^KN]
O (438)operational control 经营控制 yl<$yd0Zdu
O (439)operational gearing 经营杠杆
hu(K!>{
O (440)operating plans 经营计划 \~t~R q
O (441)opportunity cost 机会成本 R6Mxdm2P}
O (442)order 定单 % `T5a<
O (443)ordinary shares 普通股 0Eu$-)
O (444)out-of-date cheque 过期支票 }8 M`2HMFR
O (445)over capitalization 过分资本化 K}`p_)(
O (446)overhead 制造费用 8ex:OTzn|
O (447)overhead absorption rate 制造费用分配率 z %3"d0
O (448)overhead cost 制造费用 Qz) 8eIO:
O (449)overtrading 超过营业资金的经营 l ;} 7A,u
P (450)paid cheque 已付支票 UUf1T@-
P (451)paid-up share capital 认定股本 `$Fl gp0P
P (452)parent company 母公司 [l%fL9
P (453)pareto distribution 帕累托分布 Xtuhc dzu[
P (454)participating preference shares 参与优先股 [ MV`pF)x
P (455)partnership 合伙 D3<IuWeM
P (456)payable ledger 应付款项账户 @PYW|*VS
P (457)payback 回收期 Jn@Z8%B@Z
P (458)payments and receipts account 收入和支出报表 +\+Uz!YS
P (459)payments withheld 保留款额 e(?:g@]-r
P (460)payroll 工资单 =jJ H ^Y2
P (461)payroll analysis 工资分析 F{TC#J}I%'
P (462)percentage profit on turnover 利润对营业额比率 qru2h #
P (463)period cost 期间成本 J)-T:.i|0
P (464)perpetual inventory 永续盘存 Kg4QT/0VA
P (465)personal account 记名账户 E"Zb
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P (466)PEPT 项目评审法 Vh 2Bz
P (467)petty cash account 备用金账户 @''&nRC1
P (468)petty cash voucher 备用金凭证 m, \i
P (469)physical inventory 实地盘存 ] b}B~jD
P (470)planning 计划 zl0;84:H
P (471)planning horizon 计划时限
