N (428)number of days stock 存货周转天数 U9w*x/Swb
N (429)number of weeks stock 存货周转周数 w6_}]
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O (430)objective classification 客体分类 Ipe; %as#
O (431)obsolescence 陈旧 $BY{:#a]
O (432)off balance sheet finance 资产负债表外筹资 O]>`B{
O (433)offer for sale 标价出售 ;l'
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O (434)operating budget 经营预算 ?x@khzk
O (435)operating lease 经营租赁 6_Kz}PQ
O (436)operating statement 营业报表 Gf?KpU
O (437)operation time 操作时间 X#y l8k_
O (438)operational control 经营控制 "^H+A-R[
O (439)operational gearing 经营杠杆 ! bp"pa9
O (440)operating plans 经营计划 ~a $%
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O (441)opportunity cost 机会成本 BlUY9`VWh@
O (442)order 定单 fVM%.`
O (443)ordinary shares 普通股 ? &O$ayG77
O (444)out-of-date cheque 过期支票 |zMQe}R@%
O (445)over capitalization 过分资本化 d:D2[
O (446)overhead 制造费用 }W<L;yD
O (447)overhead absorption rate 制造费用分配率 'SmdU1]4BD
O (448)overhead cost 制造费用 yl}Hr*
O (449)overtrading 超过营业资金的经营 _MU'he^W
P (450)paid cheque 已付支票 VsC]z,
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P (451)paid-up share capital 认定股本 DQ)SMqOotw
P (452)parent company 母公司 yrjm0BM#
P (453)pareto distribution 帕累托分布 llzl-2`/
P (454)participating preference shares 参与优先股 oZ}e
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P (455)partnership 合伙 'Khq!pC
P (456)payable ledger 应付款项账户 ^?2txLv,6
P (457)payback 回收期 RA6D dqT~
P (458)payments and receipts account 收入和支出报表 ?,j:Y0l.L
P (459)payments withheld 保留款额 dZW:Cf 9K
P (460)payroll 工资单 HZT;7
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P (461)payroll analysis 工资分析 gJ])A7O
P (462)percentage profit on turnover 利润对营业额比率 2B4c:jJ
P (463)period cost 期间成本 _W;u Qg']
P (464)perpetual inventory 永续盘存 J: LSGj;R
P (465)personal account 记名账户 JG[+e*8
P (466)PEPT 项目评审法 TDoYp
P (467)petty cash account 备用金账户 j-
A|\:
P (468)petty cash voucher 备用金凭证 "a: ;
P (469)physical inventory 实地盘存 JI^w1I, T
P (470)planning 计划 vZ08/!n
P (471)planning horizon 计划时限