N (428)number of days stock 存货周转天数 Hp(41Eb,
N (429)number of weeks stock 存货周转周数
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O (430)objective classification 客体分类 n34d"l3
O (431)obsolescence 陈旧 c~\^C_
O (432)off balance sheet finance 资产负债表外筹资 *`bES V
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O (433)offer for sale 标价出售 S@,x^/vT
O (434)operating budget 经营预算 }g 2l
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O (435)operating lease 经营租赁 3Dh{#"88
O (436)operating statement 营业报表 3)^2X
O (437)operation time 操作时间 ']X0g{%
O (438)operational control 经营控制 QNcl
O (439)operational gearing 经营杠杆 #Oa`P
O (440)operating plans 经营计划 '
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O (441)opportunity cost 机会成本 2:[G4
O (442)order 定单 3[kl` *`
O (443)ordinary shares 普通股 ; ?,'jI*1
O (444)out-of-date cheque 过期支票 iNn?G C>
O (445)over capitalization 过分资本化 q^[SN
O (446)overhead 制造费用 *unJd"<*&@
O (447)overhead absorption rate 制造费用分配率 R~dWblv
O (448)overhead cost 制造费用 (b.Mtd
O (449)overtrading 超过营业资金的经营 gX5.u9%
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P (450)paid cheque 已付支票 /hGu42YG
P (451)paid-up share capital 认定股本 p,)pz_M
P (452)parent company 母公司 fAT
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P (453)pareto distribution 帕累托分布 eoiC.$~\
P (454)participating preference shares 参与优先股 $A: ?o?"7}
P (455)partnership 合伙 }OgZZ8-_M
P (456)payable ledger 应付款项账户 B@vup {Kg
P (457)payback 回收期 uKT\\1Jrq
P (458)payments and receipts account 收入和支出报表 0gKSjTqo
P (459)payments withheld 保留款额 evyA#~o
P (460)payroll 工资单 A6Wtzt2i
P (461)payroll analysis 工资分析 #W L>ha
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P (462)percentage profit on turnover 利润对营业额比率 W%#LHluP
P (463)period cost 期间成本 rAu@`H?
P (464)perpetual inventory 永续盘存 6"bdbV=t
P (465)personal account 记名账户 ?d)eri8,
P (466)PEPT 项目评审法 E{B40E~4
P (467)petty cash account 备用金账户 fd1z
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P (468)petty cash voucher 备用金凭证 73E[O5?b
P (469)physical inventory 实地盘存 -s:NF;"
P (470)planning 计划 8qq'q"g
P (471)planning horizon 计划时限