N (428)number of days stock 存货周转天数 $GI2rzh
N (429)number of weeks stock 存货周转周数 W-9?|ei
O (430)objective classification 客体分类 9H$$Og
O (431)obsolescence 陈旧 o#wDA0T
O (432)off balance sheet finance 资产负债表外筹资 %au2kG,
O (433)offer for sale 标价出售 6|q\ M
O (434)operating budget 经营预算 u(W%snl
O (435)operating lease 经营租赁 *aKT&5Ch-
O (436)operating statement 营业报表 E .2
b@
O (437)operation time 操作时间 2, bo
O (438)operational control 经营控制 cB~D3a0Th
O (439)operational gearing 经营杠杆
[~cb&6|M
O (440)operating plans 经营计划 Y](kMNUSg
O (441)opportunity cost 机会成本 zd1X(e<|{
O (442)order 定单 EyJWi<
O (443)ordinary shares 普通股 7g'jg7
O (444)out-of-date cheque 过期支票 p$r=jF&
O (445)over capitalization 过分资本化 /b
3b0VfF
O (446)overhead 制造费用 )TNAgTmqK
O (447)overhead absorption rate 制造费用分配率 rkw^ RW^
O (448)overhead cost 制造费用 ^HpUbZpat)
O (449)overtrading 超过营业资金的经营 3C8cvi[IS
P (450)paid cheque 已付支票 ;0j 8Xj
P (451)paid-up share capital 认定股本 Hggp*(AQK
P (452)parent company 母公司 M<'AM4
P (453)pareto distribution 帕累托分布 {FV_APL9_
P (454)participating preference shares 参与优先股 >z&|<H%
P (455)partnership 合伙 6I,^4U
P (456)payable ledger 应付款项账户 n}NO"eF>-s
P (457)payback 回收期 5[^pU$Y
P (458)payments and receipts account 收入和支出报表 `~${fs{-`/
P (459)payments withheld 保留款额 I$Z8]&m
P (460)payroll 工资单 bUR;d78
P (461)payroll analysis 工资分析 E+>$@STv#
P (462)percentage profit on turnover 利润对营业额比率 K5;
/
P (463)period cost 期间成本 07L
>@Gf
P (464)perpetual inventory 永续盘存 x8L$T (^
P (465)personal account 记名账户 ][Ne;F6
P (466)PEPT 项目评审法 }bwH(OOS
P (467)petty cash account 备用金账户 x'Uv;mGo
P (468)petty cash voucher 备用金凭证 x.d;7
P (469)physical inventory 实地盘存 g\%vkK&I
P (470)planning 计划 lPA:
aHcj
P (471)planning horizon 计划时限