N (428)number of days stock 存货周转天数 u4IgPCTZ+
N (429)number of weeks stock 存货周转周数 [=Np.: Y%
O (430)objective classification 客体分类 1|;WaO1Q
O (431)obsolescence 陈旧 s$C;31k
O (432)off balance sheet finance 资产负债表外筹资 S"|D!}@-
O (433)offer for sale 标价出售 RL~ \/#
O (434)operating budget 经营预算 2N5 N^S
O (435)operating lease 经营租赁 5WO!u:!'
O (436)operating statement 营业报表 To]WCFp6@
O (437)operation time 操作时间 /Or76kE
O (438)operational control 经营控制 (+Gd )iO
O (439)operational gearing 经营杠杆 `vDg~o
O (440)operating plans 经营计划 }.NR+:0
O (441)opportunity cost 机会成本 5>j,P
O (442)order 定单 vW"x)~B
O (443)ordinary shares 普通股 E-*udQ
O (444)out-of-date cheque 过期支票 3 V8 SKBS
O (445)over capitalization 过分资本化 e:AB!k^xp$
O (446)overhead 制造费用
G2;Uv/vR
O (447)overhead absorption rate 制造费用分配率 iFF/[P
O (448)overhead cost 制造费用 WN>.+qM~8
O (449)overtrading 超过营业资金的经营 5ir
ewh'R
P (450)paid cheque 已付支票 5;`([oX|_
P (451)paid-up share capital 认定股本 bTA<AoW9="
P (452)parent company 母公司 k/H<UW?Z]
P (453)pareto distribution 帕累托分布 a+A/l
P (454)participating preference shares 参与优先股 K.o?g?&<
P (455)partnership 合伙 )09_CC!a
P (456)payable ledger 应付款项账户 s_zZ@azJ
P (457)payback 回收期 .NCQiQ
P (458)payments and receipts account 收入和支出报表 36J)O-Ti
P (459)payments withheld 保留款额 %- %/3
P (460)payroll 工资单 Kl(}s{YFn.
P (461)payroll analysis 工资分析 Z6K9E=%)c
P (462)percentage profit on turnover 利润对营业额比率 /W:}p(> 4a
P (463)period cost 期间成本 {4}Sl^kn*
P (464)perpetual inventory 永续盘存 RZOk.~[v
P (465)personal account 记名账户 ~i))Zc3,g\
P (466)PEPT 项目评审法 PA`b~Ct
P (467)petty cash account 备用金账户 -
CM; sXq
P (468)petty cash voucher 备用金凭证 9^igzRn0
P (469)physical inventory 实地盘存 ~`*:E'/5k]
P (470)planning 计划 z]Ql/AK
P (471)planning horizon 计划时限
