N (428)number of days stock 存货周转天数 X*@ tp,t
N (429)number of weeks stock 存货周转周数 Q17dcgd
O (430)objective classification 客体分类 C{pOGc@
O (431)obsolescence 陈旧 .!KsF
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O (432)off balance sheet finance 资产负债表外筹资 Uzzm2OS`
O (433)offer for sale 标价出售 C 5gdvJN
O (434)operating budget 经营预算 O 1z0
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O (435)operating lease 经营租赁 96<oX:#
O (436)operating statement 营业报表 Ve|:k5z
O (437)operation time 操作时间 o zn&>k
O (438)operational control 经营控制 ceE]^X;p
O (439)operational gearing 经营杠杆 U< Xdhgo?
O (440)operating plans 经营计划 J??AU0vh
O (441)opportunity cost 机会成本 s+lBai*#
O (442)order 定单 =/46;844T
O (443)ordinary shares 普通股 =n"k gn
O (444)out-of-date cheque 过期支票 =?.oH|&\h
O (445)over capitalization 过分资本化
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O (446)overhead 制造费用 |K Rt$t
O (447)overhead absorption rate 制造费用分配率 /m"/#; ^l
O (448)overhead cost 制造费用 N
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O (449)overtrading 超过营业资金的经营 F!EiF&[\J
P (450)paid cheque 已付支票 uB.kkkGZ M
P (451)paid-up share capital 认定股本 }Cu[x'J
P (452)parent company 母公司 jW`JThoq
P (453)pareto distribution 帕累托分布 E|f[#+:+
P (454)participating preference shares 参与优先股 4)8VmCW
P (455)partnership 合伙 K-C,n~-
P (456)payable ledger 应付款项账户 xt5/`C
P (457)payback 回收期 rnj$u-8
P (458)payments and receipts account 收入和支出报表 ulIEx~qP
P (459)payments withheld 保留款额 9m$;C'}Z
P (460)payroll 工资单 e9h@G#
P (461)payroll analysis 工资分析 &}k7iaO
P (462)percentage profit on turnover 利润对营业额比率 H"l4b4)N\
P (463)period cost 期间成本 :LNE?@
P (464)perpetual inventory 永续盘存 %/y=_G
P (465)personal account 记名账户 +_i{4Iz~p
P (466)PEPT 项目评审法 h7"U1'b
P (467)petty cash account 备用金账户 w7?fJ")
P (468)petty cash voucher 备用金凭证 hvw9i7#
P (469)physical inventory 实地盘存 Q!1 ;xw~
P (470)planning 计划 Yn}Gj'
P (471)planning horizon 计划时限