N (428)number of days stock 存货周转天数 6AAz
N (429)number of weeks stock 存货周转周数 1+_`^|eK
O (430)objective classification 客体分类 ^UP`%egR
O (431)obsolescence 陈旧 0yk] o5a++
O (432)off balance sheet finance 资产负债表外筹资 X8Bd3-B
O (433)offer for sale 标价出售 p_RsU`[
O (434)operating budget 经营预算 Wf+cDpK
O (435)operating lease 经营租赁
Vr3Zu{&2
O (436)operating statement 营业报表 5%Y3 Kwyy
O (437)operation time 操作时间 }7b %HTF=
O (438)operational control 经营控制 w'>p Y
O (439)operational gearing 经营杠杆 {: /#Nc$5
O (440)operating plans 经营计划 \j$&DCv
O (441)opportunity cost 机会成本 Y`~Ut:fZ
O (442)order 定单 {5Q!Y&N.%
O (443)ordinary shares 普通股 ~n moz/L
O (444)out-of-date cheque 过期支票 ?qb}?&1
O (445)over capitalization 过分资本化 P\E<9*V
O (446)overhead 制造费用 1 KU!
tL
O (447)overhead absorption rate 制造费用分配率 XY 5K%dMU
O (448)overhead cost 制造费用 1I%w?^sm_
O (449)overtrading 超过营业资金的经营 cn3#R.G~
P (450)paid cheque 已付支票 3(>B Ke
P (451)paid-up share capital 认定股本 0Um2DjTCG
P (452)parent company 母公司 =>m<GvQz
P (453)pareto distribution 帕累托分布 iDpSj!x/_
P (454)participating preference shares 参与优先股 `aOFs+<)
P (455)partnership 合伙 tR# Ojk vX
P (456)payable ledger 应付款项账户 a1T' x~ '
P (457)payback 回收期 s U=H &D99
P (458)payments and receipts account 收入和支出报表 pE`})/?\*
P (459)payments withheld 保留款额 4S7v:1~xe
P (460)payroll 工资单 bTI|F]^!
P (461)payroll analysis 工资分析 x`mG <Yt
P (462)percentage profit on turnover 利润对营业额比率 dn& s *
P (463)period cost 期间成本 8'[~ 2/
P (464)perpetual inventory 永续盘存 ]}V<*f
P (465)personal account 记名账户 U gr!"Q#M
P (466)PEPT 项目评审法 B`EJb71^Xy
P (467)petty cash account 备用金账户 l5~os >
P (468)petty cash voucher 备用金凭证 4VHn
\
P (469)physical inventory 实地盘存 u2tf F
P (470)planning 计划 E fqX
y>W
P (471)planning horizon 计划时限
