N (428)number of days stock 存货周转天数 GfELL`yz
N (429)number of weeks stock 存货周转周数 bHG<B
O (430)objective classification 客体分类 bs"J]">(N
O (431)obsolescence 陈旧 ^5E9p@d"J
O (432)off balance sheet finance 资产负债表外筹资 kku<0<(N
O (433)offer for sale 标价出售 ]oV{JR]
O (434)operating budget 经营预算 .gg0rTf=-
O (435)operating lease 经营租赁 F9o7=5WAb
O (436)operating statement 营业报表 C~pas~
O (437)operation time 操作时间 [L+*pW+$\.
O (438)operational control 经营控制 J]TqH`MA
O (439)operational gearing 经营杠杆 ?0t^7HMP
O (440)operating plans 经营计划 c},pu[nL
O (441)opportunity cost 机会成本 'd$RNqe
O (442)order 定单 ~-zIB=TyK
O (443)ordinary shares 普通股 Qz[^J
O (444)out-of-date cheque 过期支票 We{@0K/O
O (445)over capitalization 过分资本化 L6_%SGY_iE
O (446)overhead 制造费用 0beP7}$
O (447)overhead absorption rate 制造费用分配率 .m]}Ba}J$
O (448)overhead cost 制造费用 YYn8!FIe
O (449)overtrading 超过营业资金的经营 .3C::~:
P (450)paid cheque 已付支票 \+V"JIStUj
P (451)paid-up share capital 认定股本 g:fvg!_v
P (452)parent company 母公司 'w=|uE {^
P (453)pareto distribution 帕累托分布 _dm0*T ?
P (454)participating preference shares 参与优先股 x\G%
P (455)partnership 合伙 MG vz-E1e
P (456)payable ledger 应付款项账户 |;US)B8}*Z
P (457)payback 回收期 $97O7j@
P (458)payments and receipts account 收入和支出报表 + kMj|()>\
P (459)payments withheld 保留款额 <{cY2cx~3
P (460)payroll 工资单 9PKXQp
P (461)payroll analysis 工资分析 [bHm-X]
P (462)percentage profit on turnover 利润对营业额比率 b$DiDm
P (463)period cost 期间成本 Br9j)1;
P (464)perpetual inventory 永续盘存 rByth,|
P (465)personal account 记名账户 h}@wPP{
P (466)PEPT 项目评审法 !*:g??[T
P (467)petty cash account 备用金账户 oY^I|FEOz
P (468)petty cash voucher 备用金凭证 jlP*RX
P (469)physical inventory 实地盘存 !-OZ/^l|O`
P (470)planning 计划 .hmeP
MK
P (471)planning horizon 计划时限