N (428)number of days stock 存货周转天数 1,fR kQ
N (429)number of weeks stock 存货周转周数 h^\vk!Q-d
O (430)objective classification 客体分类 zKd@Ab
O (431)obsolescence 陈旧 M`cxxDj&j
O (432)off balance sheet finance 资产负债表外筹资 z%D 7x5!,R
O (433)offer for sale 标价出售 FgH7YkKrD
O (434)operating budget 经营预算 9^}&PEl
O (435)operating lease 经营租赁 5%I3eL %s
O (436)operating statement 营业报表 0vv~G\yM
O (437)operation time 操作时间 sLr 47 NC
O (438)operational control 经营控制 "#~>q(4^
O (439)operational gearing 经营杠杆 Gm|-[iUTG]
O (440)operating plans 经营计划 B->AY.&j
O (441)opportunity cost 机会成本 _9h$8(wjn
O (442)order 定单 [|Qzx w9
O (443)ordinary shares 普通股 <8:h%%$?
O (444)out-of-date cheque 过期支票 LCB-ewy# E
O (445)over capitalization 过分资本化 >&(#p@ #
O (446)overhead 制造费用 1[!:|=
O (447)overhead absorption rate 制造费用分配率 UMGiJO\yH
O (448)overhead cost 制造费用 s)E \
O (449)overtrading 超过营业资金的经营 oai=1vt@
P (450)paid cheque 已付支票 17s~mqy
P (451)paid-up share capital 认定股本 4,)9@-|0R
P (452)parent company 母公司 fu5L)P^T
P (453)pareto distribution 帕累托分布 a:cci?cb
P (454)participating preference shares 参与优先股 bT ,_=7F
P (455)partnership 合伙 (7R?T}
P (456)payable ledger 应付款项账户 KqFI2@v
P (457)payback 回收期 U ]<l-~|
P (458)payments and receipts account 收入和支出报表 v #+ECx
P (459)payments withheld 保留款额 >bW=oTFz
P (460)payroll 工资单 ~+Gh{,f
P (461)payroll analysis 工资分析 1&dtq,|N
P (462)percentage profit on turnover 利润对营业额比率 5NhFjPETr
P (463)period cost 期间成本 cw<I L
P (464)perpetual inventory 永续盘存 27SHj9I
P (465)personal account 记名账户 Ev7.!
P (466)PEPT 项目评审法 {+J{t\`
P (467)petty cash account 备用金账户 uBlPwb,V
P (468)petty cash voucher 备用金凭证 0-Mzb{n5
P (469)physical inventory 实地盘存 Q4u.v,sE
P (470)planning 计划 {+67<&g
P (471)planning horizon 计划时限
