N (428)number of days stock 存货周转天数 0UH*\<R
N (429)number of weeks stock 存货周转周数 je6CDF qw
O (430)objective classification 客体分类
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O (431)obsolescence 陈旧 %\kOLE2`
O (432)off balance sheet finance 资产负债表外筹资 v|ck>_"
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O (433)offer for sale 标价出售 Wfz\`y
O (434)operating budget 经营预算 r&2~~_d3y
O (435)operating lease 经营租赁 /\w)>0
O (436)operating statement 营业报表 3GmeD/6
O (437)operation time 操作时间 LFZiPu
O (438)operational control 经营控制 R.s^o]vT
O (439)operational gearing 经营杠杆 2~*Ez!.3
O (440)operating plans 经营计划 SR8qt z/V
O (441)opportunity cost 机会成本 tdEnk.O
O (442)order 定单 {66fG53x
O (443)ordinary shares 普通股 Rm5Kkzd0o
O (444)out-of-date cheque 过期支票 "iM~Hy
O (445)over capitalization 过分资本化 %+F"QI1~0
O (446)overhead 制造费用 Y
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O (447)overhead absorption rate 制造费用分配率 Dgql?+2$
O (448)overhead cost 制造费用 Pe_!?:vF
O (449)overtrading 超过营业资金的经营 >;#=gM
P (450)paid cheque 已付支票 jr /lk
P (451)paid-up share capital 认定股本 ph}j[Co
P (452)parent company 母公司 ;ml
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P (453)pareto distribution 帕累托分布 #$1og=
P (454)participating preference shares 参与优先股 97,rE$bC
P (455)partnership 合伙 D&ve15wL
P (456)payable ledger 应付款项账户 om3`[r[{
P (457)payback 回收期 ?,=f\Fz!
P (458)payments and receipts account 收入和支出报表 7JDN{!jT
P (459)payments withheld 保留款额 gUAxyV
P (460)payroll 工资单 ~aXqU#8
P (461)payroll analysis 工资分析 Fa epDjY8
P (462)percentage profit on turnover 利润对营业额比率 QI!F6pGF
P (463)period cost 期间成本 ;D.h65rr
P (464)perpetual inventory 永续盘存 ;&b%Se@#p
P (465)personal account 记名账户 }6-ZE9H-v
P (466)PEPT 项目评审法
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P (467)petty cash account 备用金账户 fRvAKz|rL
P (468)petty cash voucher 备用金凭证 #n
P (469)physical inventory 实地盘存 e/8z+H^H
P (470)planning 计划 OI0B:()
P (471)planning horizon 计划时限