N (428)number of days stock 存货周转天数 VE1 B"s</
N (429)number of weeks stock 存货周转周数 "&Ym(P
O (430)objective classification 客体分类 o\u31,
O (431)obsolescence 陈旧 f@&C
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O (432)off balance sheet finance 资产负债表外筹资 \tE2@
O (433)offer for sale 标价出售 ,9Y{x
O (434)operating budget 经营预算 a}eM ny
O (435)operating lease 经营租赁 _UKH1qUd4
O (436)operating statement 营业报表 6n3
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O (437)operation time 操作时间 $$`E@\5P
O (438)operational control 经营控制 @bU(z$eB
O (439)operational gearing 经营杠杆 }3
NGMGu$
O (440)operating plans 经营计划 .PBma/w
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O (441)opportunity cost 机会成本 M6U/.
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O (442)order 定单 ](c[D9I!8
O (443)ordinary shares 普通股 3Qmok@4e)
O (444)out-of-date cheque 过期支票 'PTWC.C?9
O (445)over capitalization 过分资本化 e{@TR x
O (446)overhead 制造费用 j4RM'_*G
O (447)overhead absorption rate 制造费用分配率 Q| >
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O (448)overhead cost 制造费用 d4<Ic#
O (449)overtrading 超过营业资金的经营 !m(5N4:vV
P (450)paid cheque 已付支票 . fq[>zG'&
P (451)paid-up share capital 认定股本 99 /fI
P (452)parent company 母公司 @*jd.a`
P (453)pareto distribution 帕累托分布 YOo?.[}@
P (454)participating preference shares 参与优先股 wQiRj
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P (455)partnership 合伙 -:wC920+
P (456)payable ledger 应付款项账户 C'3/B)u}l
P (457)payback 回收期 2^N
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P (458)payments and receipts account 收入和支出报表 qg?O+-+
P (459)payments withheld 保留款额 tn};[r
P (460)payroll 工资单 4h wUH
P (461)payroll analysis 工资分析 _q`$W9M+k
P (462)percentage profit on turnover 利润对营业额比率 i~
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P (463)period cost 期间成本 "2:]9j
P (464)perpetual inventory 永续盘存 -#T?C]}
P (465)personal account 记名账户 UV8,SSDTV
P (466)PEPT 项目评审法 oZ;u>MeZ
P (467)petty cash account 备用金账户 xgP/BK2"
P (468)petty cash voucher 备用金凭证 Gr6XqO_
P (469)physical inventory 实地盘存 RkP g&R;i
P (470)planning 计划 ukBj@.~
P (471)planning horizon 计划时限