N (428)number of days stock 存货周转天数 'nRp}s1^[
N (429)number of weeks stock 存货周转周数 fO].e"}
O (430)objective classification 客体分类 T8n-u b<
O (431)obsolescence 陈旧 1~%o}+#-
O (432)off balance sheet finance 资产负债表外筹资 fNkuX-om
O (433)offer for sale 标价出售 e:N7BZl'c9
O (434)operating budget 经营预算 mZwi7s&u
O (435)operating lease 经营租赁 K~c^*;F
O (436)operating statement 营业报表 /7bw: h;
O (437)operation time 操作时间 9Z&?R++?
O (438)operational control 经营控制 z|ves&lRa
O (439)operational gearing 经营杠杆 W_^>MLq
O (440)operating plans 经营计划 3b
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O (441)opportunity cost 机会成本 P7z:3o.
O (442)order 定单 z@zD .
O (443)ordinary shares 普通股 $[,l-[-+
O (444)out-of-date cheque 过期支票
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O (445)over capitalization 过分资本化 ],n%Xp
O (446)overhead 制造费用 9"~9hOEct
O (447)overhead absorption rate 制造费用分配率 #wF1
O (448)overhead cost 制造费用 Cz_AJ-WR
O (449)overtrading 超过营业资金的经营 *|mz_cKu
P (450)paid cheque 已付支票 (@ "=F6P
P (451)paid-up share capital 认定股本 Y2<dM/b/
P (452)parent company 母公司 M
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P (453)pareto distribution 帕累托分布 =f>HiF
P (454)participating preference shares 参与优先股 XdpF&B&K7Q
P (455)partnership 合伙 yVaU t_Zi
P (456)payable ledger 应付款项账户 :/B:FY=
P (457)payback 回收期 Y;} 2'"
P (458)payments and receipts account 收入和支出报表 N[pZIH5ho=
P (459)payments withheld 保留款额 F)
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P (460)payroll 工资单 VBM/x|'
P (461)payroll analysis 工资分析 Ls]@icH0
P (462)percentage profit on turnover 利润对营业额比率 ~;[&K%n
P (463)period cost 期间成本 u+i (";\
P (464)perpetual inventory 永续盘存 !#?8BwnaZ
P (465)personal account 记名账户
lWbZ=x_0
P (466)PEPT 项目评审法
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P (467)petty cash account 备用金账户 _?.\Xc
P (468)petty cash voucher 备用金凭证 H)E^!eo
P (469)physical inventory 实地盘存 > @+#
P (470)planning 计划 4.8nY\_WF
P (471)planning horizon 计划时限