N (428)number of days stock 存货周转天数 f>|<5zm#<
N (429)number of weeks stock 存货周转周数 #Tt*NU
O (430)objective classification 客体分类 D4uAwmc
O (431)obsolescence 陈旧 wvxsn!Ao&=
O (432)off balance sheet finance 资产负债表外筹资 ;--D?Gs]Qr
O (433)offer for sale 标价出售 %?Q&a ]
O (434)operating budget 经营预算 qw>vu7/z
O (435)operating lease 经营租赁 $\|Q+ 7lQ
O (436)operating statement 营业报表 X5)(,036
O (437)operation time 操作时间 NEvNj
O (438)operational control 经营控制 |o'r?"
O (439)operational gearing 经营杠杆 z;ku*IV
O (440)operating plans 经营计划 p#_5w
O (441)opportunity cost 机会成本 XVJH>
Zw
O (442)order 定单 )dh`aQ%N "
O (443)ordinary shares 普通股 E0yx
@Vx
O (444)out-of-date cheque 过期支票 CGkx_E]
O (445)over capitalization 过分资本化 7[!dm_
O (446)overhead 制造费用 B9%%jEH*
O (447)overhead absorption rate 制造费用分配率 U3`?Z`i(
O (448)overhead cost 制造费用 `uZMln @
O (449)overtrading 超过营业资金的经营 E+LQyvF[
P (450)paid cheque 已付支票 uGm?e]7Hx<
P (451)paid-up share capital 认定股本 B*w]y
L(
P (452)parent company 母公司 X
8-x$07)
P (453)pareto distribution 帕累托分布 M{)&SNI*C
P (454)participating preference shares 参与优先股 s|`wi}"x
P (455)partnership 合伙 h=JW^\?\]
P (456)payable ledger 应付款项账户 3:xKq4?
P (457)payback 回收期 /lh1sHgD
P (458)payments and receipts account 收入和支出报表 =Y5m% ,Bq
P (459)payments withheld 保留款额 gS@<sO$d>
P (460)payroll 工资单 V!>j:"
P (461)payroll analysis 工资分析 i5&,Bpfo-
P (462)percentage profit on turnover 利润对营业额比率
;NrPMz
P (463)period cost 期间成本 S#r|?GYua
P (464)perpetual inventory 永续盘存 =p"ma83
P (465)personal account 记名账户 E|+<m!
P (466)PEPT 项目评审法 FOsxId[f9
P (467)petty cash account 备用金账户 MvnQUZ
P (468)petty cash voucher 备用金凭证 M)nh~gU
P (469)physical inventory 实地盘存 O:GAS [O`
P (470)planning 计划 E@n~ @|10
P (471)planning horizon 计划时限