N (428)number of days stock 存货周转天数 ]'5 G/H5?;
N (429)number of weeks stock 存货周转周数
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O (430)objective classification 客体分类 #dDM
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O (431)obsolescence 陈旧 U6F1QLSLz
O (432)off balance sheet finance 资产负债表外筹资 ?,^Aoy
O (433)offer for sale 标价出售 X}B]0z>
O (434)operating budget 经营预算 uS7kkzt-x
O (435)operating lease 经营租赁 3 @%XR8ss
O (436)operating statement 营业报表 oMHTB!A=2
O (437)operation time 操作时间 =Hx]K8N )
O (438)operational control 经营控制 LsO}a;t5
O (439)operational gearing 经营杠杆 iB#*XJ;q
O (440)operating plans 经营计划 ,)ZI&BL5
O (441)opportunity cost 机会成本 e\r%"~v
O (442)order 定单 +0g L!r
O (443)ordinary shares 普通股 C1o^$Q|j
O (444)out-of-date cheque 过期支票 ~DP_1V?
O (445)over capitalization 过分资本化 v W4n>h}]
O (446)overhead 制造费用 4/AE;yX
O (447)overhead absorption rate 制造费用分配率 -; *lcY*
O (448)overhead cost 制造费用 v"-K-AQjB
O (449)overtrading 超过营业资金的经营 Bu
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P (450)paid cheque 已付支票 Fs&r^ [/b
P (451)paid-up share capital 认定股本 ;Q,,i
P (452)parent company 母公司 9PdD =9HH
P (453)pareto distribution 帕累托分布 A\<W x/
P (454)participating preference shares 参与优先股 OXI>`$we
P (455)partnership 合伙 W_lXY Z<
P (456)payable ledger 应付款项账户 +
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P (457)payback 回收期 CD[}|N
P (458)payments and receipts account 收入和支出报表 VhN 6
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P (459)payments withheld 保留款额 {A'_5 X9
P (460)payroll 工资单 xSq{pxX
P (461)payroll analysis 工资分析 8]Q#P
P (462)percentage profit on turnover 利润对营业额比率 iF
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P (463)period cost 期间成本 ZlP+t>
P (464)perpetual inventory 永续盘存 ^09-SUl^
P (465)personal account 记名账户 `IT]ZAem`/
P (466)PEPT 项目评审法 'Ov
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P (467)petty cash account 备用金账户 $4q$!jB5
P (468)petty cash voucher 备用金凭证 Up5 |tx7
P (469)physical inventory 实地盘存 2P ^x'I
P (470)planning 计划 VS@e[,
P (471)planning horizon 计划时限