N (428)number of days stock 存货周转天数
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N (429)number of weeks stock 存货周转周数 byt$Wqdl
O (430)objective classification 客体分类 PvW4%A@0
O (431)obsolescence 陈旧 ,vMAX?c
O (432)off balance sheet finance 资产负债表外筹资 M?('VOy)
O (433)offer for sale 标价出售 ;C1#[U1Uy
O (434)operating budget 经营预算 zHNBX
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O (435)operating lease 经营租赁 yoe@]c=
O (436)operating statement 营业报表 * Z)j"i
O (437)operation time 操作时间 K3=0D!D q
O (438)operational control 经营控制 oz]3
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O (439)operational gearing 经营杠杆 as/PM"
O (440)operating plans 经营计划 |${ImP
O (441)opportunity cost 机会成本 s%
vy^x29
O (442)order 定单 )J+OyR=
O (443)ordinary shares 普通股 2(\PsN w!
O (444)out-of-date cheque 过期支票 >e-
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O (445)over capitalization 过分资本化 EAWBgOO8iC
O (446)overhead 制造费用 F+BCzsm7$
O (447)overhead absorption rate 制造费用分配率 Zi\ex\ )5
O (448)overhead cost 制造费用 ()t~XQ
O (449)overtrading 超过营业资金的经营 qvWi;
P (450)paid cheque 已付支票 2$t%2>1>@
P (451)paid-up share capital 认定股本 6#jql
P (452)parent company 母公司
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P (453)pareto distribution 帕累托分布 }{,Wha5\n
P (454)participating preference shares 参与优先股 !RwhVaSh
P (455)partnership 合伙 d>MDC
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P (456)payable ledger 应付款项账户 7l*vmF6Z
P (457)payback 回收期 hHDLrr
P (458)payments and receipts account 收入和支出报表 D(<0tU^[
P (459)payments withheld 保留款额 T?Z^2.Pvc
P (460)payroll 工资单 PX23M|$!
P (461)payroll analysis 工资分析 r
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P (462)percentage profit on turnover 利润对营业额比率 WL,2<[)Ew
P (463)period cost 期间成本 14uv[z6
P (464)perpetual inventory 永续盘存 0/!0W%f[}
P (465)personal account 记名账户 >@?mP$;=
P (466)PEPT 项目评审法 b9T6JS j
P (467)petty cash account 备用金账户 .tHc*Eh
P (468)petty cash voucher 备用金凭证 x11r iK
P (469)physical inventory 实地盘存 SfY9PNck\
P (470)planning 计划 *$;Zk!sEF
P (471)planning horizon 计划时限