N (428)number of days stock 存货周转天数 tR1FO%nC
N (429)number of weeks stock 存货周转周数 'TL2%T/)t
O (430)objective classification 客体分类 k'Gw!p}
O (431)obsolescence 陈旧 TjxA#D)
O (432)off balance sheet finance 资产负债表外筹资 uMvb-8
O (433)offer for sale 标价出售 n#4Gv|{XMD
O (434)operating budget 经营预算 A^ViDP
O (435)operating lease 经营租赁 `z9J`r=I
O (436)operating statement 营业报表 iwU[6A
O (437)operation time 操作时间 Di> rO038
O (438)operational control 经营控制 eJHp6)2
O (439)operational gearing 经营杠杆 kx:jI^
O (440)operating plans 经营计划 bHE7yv [
O (441)opportunity cost 机会成本 b0rX QMu
O (442)order 定单 =LI:S|[4
O (443)ordinary shares 普通股 eZH~je{1
O (444)out-of-date cheque 过期支票 D^+?|Y@N
O (445)over capitalization 过分资本化 z}+i=cAN
O (446)overhead 制造费用 Lu=O
+{*8
O (447)overhead absorption rate 制造费用分配率 ^z~~VBv
O (448)overhead cost 制造费用 Ja|{1&J.
O (449)overtrading 超过营业资金的经营 0}]SUe^
P (450)paid cheque 已付支票 RF?DtNuq
P (451)paid-up share capital 认定股本 >zs5s
P (452)parent company 母公司 e\F}q)_
P (453)pareto distribution 帕累托分布 QB&BTT=!
P (454)participating preference shares 参与优先股 RNWX.g)b
P (455)partnership 合伙 n-J2/j
P (456)payable ledger 应付款项账户 e)@3m.
P (457)payback 回收期 | kXm}K
P (458)payments and receipts account 收入和支出报表 &^!h}D%T/
P (459)payments withheld 保留款额 \S ."?!U
P (460)payroll 工资单 .Q* 'r&n
P (461)payroll analysis 工资分析 wvN `R
P (462)percentage profit on turnover 利润对营业额比率 T2=HG Z
P (463)period cost 期间成本 ^A9M;q
P (464)perpetual inventory 永续盘存 eKG2*CV
P (465)personal account 记名账户 pK}=*y~$
P (466)PEPT 项目评审法 TTZe$>f
P (467)petty cash account 备用金账户 QR0(,e$Dl
P (468)petty cash voucher 备用金凭证 t
Rm+?
P (469)physical inventory 实地盘存 ^YlI>_3s
P (470)planning 计划 !<<AzLVL
P (471)planning horizon 计划时限