N (428)number of days stock 存货周转天数 f XxdOn.
N (429)number of weeks stock 存货周转周数 8}Rwf?B
O (430)objective classification 客体分类 *v3/8enf
O (431)obsolescence 陈旧 8r / ]Q
O (432)off balance sheet finance 资产负债表外筹资 X5U.8qI3
O (433)offer for sale 标价出售 XOzPi*V**
O (434)operating budget 经营预算 5sC{5LJzC
O (435)operating lease 经营租赁 +]H9:ARI
O (436)operating statement 营业报表 L*bUjR,C
O (437)operation time 操作时间 uRG0}>]|U
O (438)operational control 经营控制 o:#l r{
O (439)operational gearing 经营杠杆 eKn&`\j6
O (440)operating plans 经营计划 .$)'7
O (441)opportunity cost 机会成本 {'Nvs_{6
O (442)order 定单 *A2J[,?c
O (443)ordinary shares 普通股 ug[|'tR8
O (444)out-of-date cheque 过期支票 BZE
Y^G
O (445)over capitalization 过分资本化 Woa5Ov!n0
O (446)overhead 制造费用 %lz \w{
O (447)overhead absorption rate 制造费用分配率 @uz&]~+`
O (448)overhead cost 制造费用 o%h"gbvMY!
O (449)overtrading 超过营业资金的经营 ])}{GW
P (450)paid cheque 已付支票 :FwXoJc_+5
P (451)paid-up share capital 认定股本 h>= e<H?f
P (452)parent company 母公司 le yhiL<
P (453)pareto distribution 帕累托分布 t3u"2B7oG
P (454)participating preference shares 参与优先股 Z `O.JE
P (455)partnership 合伙 `,H\j?
P (456)payable ledger 应付款项账户 CyO2Z
P (457)payback 回收期 VaQ>g*(I
P (458)payments and receipts account 收入和支出报表 mk_cub@
P (459)payments withheld 保留款额 X;flA*6V
P (460)payroll 工资单 `48jL3|
P (461)payroll analysis 工资分析 Je2o('MA
P (462)percentage profit on turnover 利润对营业额比率 3sc5meSu'
P (463)period cost 期间成本 B1c`(mHl
P (464)perpetual inventory 永续盘存 hXM8`iFW5
P (465)personal account 记名账户 K"VphKvR
P (466)PEPT 项目评审法 +`9
]L]J]4
P (467)petty cash account 备用金账户 }!\NdQs
P (468)petty cash voucher 备用金凭证 4>>{}c!nf
P (469)physical inventory 实地盘存 WK0?$[|=r
P (470)planning 计划 SSycQ4[{o
P (471)planning horizon 计划时限