N (428)number of days stock 存货周转天数 6a9:P@tY
N (429)number of weeks stock 存货周转周数 "uZ^zV`"
O (430)objective classification 客体分类 @=g{4(zR^
O (431)obsolescence 陈旧 y z3=#
O (432)off balance sheet finance 资产负债表外筹资 KD\%B5Jy
O (433)offer for sale 标价出售 &9gI?b8
O (434)operating budget 经营预算 ,4,Bc<
O (435)operating lease 经营租赁 "w 4^i!\
O (436)operating statement 营业报表 zBca$Vp
O (437)operation time 操作时间 A~{vja0?
O (438)operational control 经营控制 Z[!kEW
O (439)operational gearing 经营杠杆 L5:1dF
O (440)operating plans 经营计划 \1?'JdN
O (441)opportunity cost 机会成本 pQZ`dS\
O (442)order 定单 @@3NSKA
O (443)ordinary shares 普通股 ) F -8
O (444)out-of-date cheque 过期支票 v"Bm4+c&0
O (445)over capitalization 过分资本化 P7X3>5<;q
O (446)overhead 制造费用 HXh:83
O (447)overhead absorption rate 制造费用分配率 <QgpePyoN
O (448)overhead cost 制造费用 o=![+g
O (449)overtrading 超过营业资金的经营 kxrYA|x
P (450)paid cheque 已付支票 wk?i\vm
P (451)paid-up share capital 认定股本 *k&V;?x|wt
P (452)parent company 母公司 U$@}!X
P (453)pareto distribution 帕累托分布 Ei2M~/
P (454)participating preference shares 参与优先股 |BtFT
P (455)partnership 合伙 $? Z}hU
P (456)payable ledger 应付款项账户
jU 3ceXV
P (457)payback 回收期 )`<&~>qp
P (458)payments and receipts account 收入和支出报表 oG hMO
P (459)payments withheld 保留款额 lwG)&qyVd
P (460)payroll 工资单 TrgKl2xfx
P (461)payroll analysis 工资分析 4K~>
P (462)percentage profit on turnover 利润对营业额比率 iu 0'[
P (463)period cost 期间成本 _iA oNT!
P (464)perpetual inventory 永续盘存 a&kt!%p:
P (465)personal account 记名账户 mq}uq9<
P (466)PEPT 项目评审法 h0x'QiCc
P (467)petty cash account 备用金账户 QXa2qxTc
P (468)petty cash voucher 备用金凭证 CG35\b;Q
P (469)physical inventory 实地盘存 H7drDw
P (470)planning 计划 S]}}r)
P (471)planning horizon 计划时限