N (428)number of days stock 存货周转天数 8nRxx`U\q
N (429)number of weeks stock 存货周转周数 {D 8[pG%z
O (430)objective classification 客体分类 0R?LWm
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O (431)obsolescence 陈旧 $k3l[@;hE
O (432)off balance sheet finance 资产负债表外筹资 ZEU
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O (433)offer for sale 标价出售 ^pa -2Ao6
O (434)operating budget 经营预算 ..ht)Gex
O (435)operating lease 经营租赁 `OyYo^+D|.
O (436)operating statement 营业报表 AqP7UL
O (437)operation time 操作时间 L/J)OJe\
O (438)operational control 经营控制 FHu+dZ
O (439)operational gearing 经营杠杆 Q pbzx/2h
O (440)operating plans 经营计划 Rlf#)4
O (441)opportunity cost 机会成本 M6b6lhg
O (442)order 定单 {BJn9B
O (443)ordinary shares 普通股 -jsk-,
O (444)out-of-date cheque 过期支票 K~>ESMZ5
O (445)over capitalization 过分资本化 =arrp:
O (446)overhead 制造费用 a<`s'N1G
O (447)overhead absorption rate 制造费用分配率 w!^{Q'/,Q
O (448)overhead cost 制造费用 Uu3<S
O (449)overtrading 超过营业资金的经营 q]o^Y
P (450)paid cheque 已付支票 gkDlh
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P (451)paid-up share capital 认定股本 H#j Z'I
P (452)parent company 母公司 &ffd#2f`@
P (453)pareto distribution 帕累托分布 !
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P (454)participating preference shares 参与优先股 ];o[Yn'>o
P (455)partnership 合伙 Tj*Vk $}0
P (456)payable ledger 应付款项账户 |d8x55dk
P (457)payback 回收期 ;7Y4v`m
P (458)payments and receipts account 收入和支出报表 R k).D6
P (459)payments withheld 保留款额 UDz#?ZWnd
P (460)payroll 工资单 J'>i3eLq
P (461)payroll analysis 工资分析 OmX(3>:9
P (462)percentage profit on turnover 利润对营业额比率 aC2\C=ru_
P (463)period cost 期间成本 g!`$bF=e
P (464)perpetual inventory 永续盘存 {m+(j (6-
P (465)personal account 记名账户 <U()
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P (466)PEPT 项目评审法 !,< )y}L^)
P (467)petty cash account 备用金账户 :|?nz$
P (468)petty cash voucher 备用金凭证 9Iod[ x
P (469)physical inventory 实地盘存 YAf`Fnmw
P (470)planning 计划 mxV0"$'Fm
P (471)planning horizon 计划时限