N (428)number of days stock 存货周转天数 i wK,XnIR
N (429)number of weeks stock 存货周转周数 +dIg&}Tr
O (430)objective classification 客体分类 _[IN9ZC 2G
O (431)obsolescence 陈旧 5f}wQ
O (432)off balance sheet finance 资产负债表外筹资 aq[kKS`
O (433)offer for sale 标价出售 LLV:E{`p
O (434)operating budget 经营预算 ]6FpUF#<D
O (435)operating lease 经营租赁 # l}Y1^PDd
O (436)operating statement 营业报表 265df
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O (437)operation time 操作时间 7e>n{rl
O (438)operational control 经营控制 o'r?^ *W
O (439)operational gearing 经营杠杆 XG_lyx%:E
O (440)operating plans 经营计划 -:>Mi5/ s
O (441)opportunity cost 机会成本 6|["!AUI
O (442)order 定单 ;/
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O (443)ordinary shares 普通股 $Jx]
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O (444)out-of-date cheque 过期支票 zJXU>'obe
O (445)over capitalization 过分资本化 -bcm"(<T'
O (446)overhead 制造费用 57rc|]C
O (447)overhead absorption rate 制造费用分配率 ANi}q9SC
O (448)overhead cost 制造费用 O z]iHe
O (449)overtrading 超过营业资金的经营 zTm&m#){3A
P (450)paid cheque 已付支票 K^?/
P (451)paid-up share capital 认定股本 rS8/_'
P (452)parent company 母公司 n$B=Vt,
P (453)pareto distribution 帕累托分布 AfFFu\
P (454)participating preference shares 参与优先股 7n}J}8Y*U2
P (455)partnership 合伙 lc#su$xR>
P (456)payable ledger 应付款项账户 ')+'m1N
P (457)payback 回收期 \_
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P (458)payments and receipts account 收入和支出报表 gz
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P (459)payments withheld 保留款额 jt=mK,%
P (460)payroll 工资单 9xN4\y6F
P (461)payroll analysis 工资分析 PzNk: O
P (462)percentage profit on turnover 利润对营业额比率 ^ JJ*pT:
P (463)period cost 期间成本 6# ,2
P (464)perpetual inventory 永续盘存 >>F E?@
P (465)personal account 记名账户 .$L'Jt2X
P (466)PEPT 项目评审法 `a98+x?JF
P (467)petty cash account 备用金账户 D$!(Iae
P (468)petty cash voucher 备用金凭证 ixp(^>ZN
P (469)physical inventory 实地盘存 ##EM
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P (470)planning 计划 ~bg?V0
P (471)planning horizon 计划时限