N (428)number of days stock 存货周转天数 6)
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N (429)number of weeks stock 存货周转周数 8\A#CQ5b
O (430)objective classification 客体分类 HJ[c M6$2
O (431)obsolescence 陈旧 @>2i+)=E5
O (432)off balance sheet finance 资产负债表外筹资 !Pfr,a
O (433)offer for sale 标价出售 q Y?j#fzi
O (434)operating budget 经营预算 Pw`8Wj
O (435)operating lease 经营租赁 ywmo#qYe
O (436)operating statement 营业报表 ,G?WAOy,
O (437)operation time 操作时间 h_,i&d@(
O (438)operational control 经营控制 0gP}zM73
O (439)operational gearing 经营杠杆 ShP^A"Do
O (440)operating plans 经营计划 TpwkD_fg
O (441)opportunity cost 机会成本 +.b,AqJ/
O (442)order 定单 "
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O (443)ordinary shares 普通股 hT&Y#fh
O (444)out-of-date cheque 过期支票 ,CcV/K
O (445)over capitalization 过分资本化 ,N
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O (446)overhead 制造费用 w4{<n/"
O (447)overhead absorption rate 制造费用分配率 x}I+Iggi
O (448)overhead cost 制造费用 Ee%%d
O (449)overtrading 超过营业资金的经营 U@)eTHv}6
P (450)paid cheque 已付支票 V1`o%;j
P (451)paid-up share capital 认定股本 :v&$o'Sak
P (452)parent company 母公司 o&)8o5
P (453)pareto distribution 帕累托分布 ?(F6#"/E
P (454)participating preference shares 参与优先股 MKD1V8i
P (455)partnership 合伙 Y0dEH^I
P (456)payable ledger 应付款项账户 cj|80$cSA
P (457)payback 回收期 Ma']?Rb`
P (458)payments and receipts account 收入和支出报表 X Dm[Gc>(~
P (459)payments withheld 保留款额 /cQueUME`
P (460)payroll 工资单 rCbDu&k]
P (461)payroll analysis 工资分析 jTtu0Q|
P (462)percentage profit on turnover 利润对营业额比率 ;LPfXpR
P (463)period cost 期间成本 pis`$_kmwV
P (464)perpetual inventory 永续盘存 Ru!iR#s)!
P (465)personal account 记名账户 'ud{m[|
P (466)PEPT 项目评审法 li'YDtMKCY
P (467)petty cash account 备用金账户 ^]0Pfna+N
P (468)petty cash voucher 备用金凭证 */^q{PsN
P (469)physical inventory 实地盘存 {14fA)`%
P (470)planning 计划 p\tm:QWD;
P (471)planning horizon 计划时限