N (428)number of days stock 存货周转天数 Acib<Mi2!-
N (429)number of weeks stock 存货周转周数 z gDc=
O (430)objective classification 客体分类 9N]V F'
O (431)obsolescence 陈旧
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O (432)off balance sheet finance 资产负债表外筹资 |v%xOl
O (433)offer for sale 标价出售 >
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O (434)operating budget 经营预算 IQ"9#{o
O (435)operating lease 经营租赁 ",qJG]_ <
O (436)operating statement 营业报表 F[5\
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O (437)operation time 操作时间 E<XrXxS1O
O (438)operational control 经营控制 /xcl0oe(
O (439)operational gearing 经营杠杆 Sx3R2-!Z
O (440)operating plans 经营计划 s>^$: wzu
O (441)opportunity cost 机会成本 @-QDp`QtI
O (442)order 定单 *
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O (443)ordinary shares 普通股 jh&WL
O (444)out-of-date cheque 过期支票 L cpz(W^
O (445)over capitalization 过分资本化 +Qe"O0
O (446)overhead 制造费用
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O (447)overhead absorption rate 制造费用分配率 K-b'jP\
O (448)overhead cost 制造费用 =Wj{J.7mf]
O (449)overtrading 超过营业资金的经营 ]#VNZ#("
P (450)paid cheque 已付支票 NYcF]K}[
P (451)paid-up share capital 认定股本 Ho; bgva
P (452)parent company 母公司 E|fQbkfw
P (453)pareto distribution 帕累托分布 60 z
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P (454)participating preference shares 参与优先股 L4L[@tMPmY
P (455)partnership 合伙 V;#bcr=Z<J
P (456)payable ledger 应付款项账户 `<:D.9vO "
P (457)payback 回收期 *N#
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P (458)payments and receipts account 收入和支出报表 \E<t'\>@
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P (459)payments withheld 保留款额 12,,gwh
P (460)payroll 工资单 z;VabOr^
P (461)payroll analysis 工资分析 JxM[LvVi
P (462)percentage profit on turnover 利润对营业额比率 %"0g}tK6
P (463)period cost 期间成本 R2[-Q"|Ra
P (464)perpetual inventory 永续盘存 q|+`ihut
P (465)personal account 记名账户 3r(i=ac0
P (466)PEPT 项目评审法 {)8!> K%G
P (467)petty cash account 备用金账户 mt(2HBNoz
P (468)petty cash voucher 备用金凭证 (n,!v
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P (469)physical inventory 实地盘存 r g$2)z1
P (470)planning 计划 ?A4t
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P (471)planning horizon 计划时限