N (428)number of days stock 存货周转天数 cAiIbh>c
N (429)number of weeks stock 存货周转周数 mS);bs
O (430)objective classification 客体分类 <~Y4JMr"
O (431)obsolescence 陈旧 MWB uMF
O (432)off balance sheet finance 资产负债表外筹资 VvltVYOZA
O (433)offer for sale 标价出售 rg P$\xn-
O (434)operating budget 经营预算 _zpn+XVdQ
O (435)operating lease 经营租赁 TVjY8L9'h
O (436)operating statement 营业报表 %ZQl.''ISa
O (437)operation time 操作时间 i"-#1vy=
O (438)operational control 经营控制 f|q6<n_nM
O (439)operational gearing 经营杠杆 cJhf{{_oR
O (440)operating plans 经营计划 eEU:
O (441)opportunity cost 机会成本 |]I?^:I
O (442)order 定单 *v8 ]99N
O (443)ordinary shares 普通股 }U
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O (444)out-of-date cheque 过期支票 #~#_)\l'F
O (445)over capitalization 过分资本化 ;nC+Kz:
O (446)overhead 制造费用 "`3H0il;<
O (447)overhead absorption rate 制造费用分配率 2'x_zMV
O (448)overhead cost 制造费用 %WO;WxG8^
O (449)overtrading 超过营业资金的经营 @RnG K 5
P (450)paid cheque 已付支票 opIcSm&
P (451)paid-up share capital 认定股本 fO:*85%}7
P (452)parent company 母公司 _QErQ
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P (453)pareto distribution 帕累托分布 o+ tY[UX
P (454)participating preference shares 参与优先股 `b]
NB^/
P (455)partnership 合伙 NuP@eeF>,
P (456)payable ledger 应付款项账户 @*_K#3
P (457)payback 回收期 xApa+j6I
P (458)payments and receipts account 收入和支出报表 HQE#O4
P (459)payments withheld 保留款额 v:vA=R2
P (460)payroll 工资单 ,:v}gS?Uq
P (461)payroll analysis 工资分析 k?";$C}#
P (462)percentage profit on turnover 利润对营业额比率 ^<E,aCy
P (463)period cost 期间成本 "qDEI}
P (464)perpetual inventory 永续盘存 ^L'K?o
P (465)personal account 记名账户 L@2H>Lh35
P (466)PEPT 项目评审法 A2vOI8
P (467)petty cash account 备用金账户 {bNnhW*qOu
P (468)petty cash voucher 备用金凭证 i\<l&W
P (469)physical inventory 实地盘存 )kd)v4
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P (470)planning 计划 4,aBNuxWd
P (471)planning horizon 计划时限