N (428)number of days stock 存货周转天数 _Z.cMYN
N (429)number of weeks stock 存货周转周数 eC;!YGZ
O (430)objective classification 客体分类 Z\' wm'
O (431)obsolescence 陈旧 ;NP[_2|-,
O (432)off balance sheet finance 资产负债表外筹资 ]L8q
O (433)offer for sale 标价出售 .
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O (434)operating budget 经营预算 x9~[HuJ
O (435)operating lease 经营租赁 vK:QX$b
O (436)operating statement 营业报表 :3 y_mf>
O (437)operation time 操作时间 3nrqo<X
O (438)operational control 经营控制 FT(iX`YQ
O (439)operational gearing 经营杠杆 ??(Kwtx{
O (440)operating plans 经营计划 n,sY\=vB
O (441)opportunity cost 机会成本 3q?5OL^$
O (442)order 定单 >XnO&hW
O (443)ordinary shares 普通股 ul=7>";=|
O (444)out-of-date cheque 过期支票 -dG,*0 >
O (445)over capitalization 过分资本化 3~<}bee5|q
O (446)overhead 制造费用 1`QsW&9=b
O (447)overhead absorption rate 制造费用分配率 yl/a:Q
O (448)overhead cost 制造费用 "{ FoA3g|
O (449)overtrading 超过营业资金的经营 ${>DhfF
P (450)paid cheque 已付支票 a:b^!H>#
P (451)paid-up share capital 认定股本 aq kix"J
P (452)parent company 母公司 CV3DMA
P (453)pareto distribution 帕累托分布 ="3,}qR
P (454)participating preference shares 参与优先股 ^yJ:+m;6K
P (455)partnership 合伙 -TS?
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P (456)payable ledger 应付款项账户 R04J3D|
P (457)payback 回收期 /AR]dcL@76
P (458)payments and receipts account 收入和支出报表 ZF'HM@cfo
P (459)payments withheld 保留款额 H`el#tt_
P (460)payroll 工资单 )*D'csGc
P (461)payroll analysis 工资分析 + Kk@Q
P (462)percentage profit on turnover 利润对营业额比率 H;y}-=J+
P (463)period cost 期间成本 F~R7~ZE
P (464)perpetual inventory 永续盘存 GO~k '
P (465)personal account 记名账户 B6%&gXr\
P (466)PEPT 项目评审法 jI0]LD1k
P (467)petty cash account 备用金账户 y
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P (468)petty cash voucher 备用金凭证 l[*sHi
P (469)physical inventory 实地盘存 o_rtH|ntX5
P (470)planning 计划 mgcN( n1
P (471)planning horizon 计划时限