N (428)number of days stock 存货周转天数 BeaX 0#\
N (429)number of weeks stock 存货周转周数 7^as~5'&-
O (430)objective classification 客体分类 `=b*g24z[N
O (431)obsolescence 陈旧 Yca9G?^\v
O (432)off balance sheet finance 资产负债表外筹资 4D9lZa}
O (433)offer for sale 标价出售 E9%xSMS8@
O (434)operating budget 经营预算
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O (435)operating lease 经营租赁 (!DH'2I[
O (436)operating statement 营业报表 CG$S?
O (437)operation time 操作时间 ~ $!eB/6ty
O (438)operational control 经营控制
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O (439)operational gearing 经营杠杆 hFj.d]S
O (440)operating plans 经营计划
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O (441)opportunity cost 机会成本 $:/y5zi
O (442)order 定单 9%kY8#%SV
O (443)ordinary shares 普通股 =EsK
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O (444)out-of-date cheque 过期支票
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O (445)over capitalization 过分资本化 o(C({]UO/
O (446)overhead 制造费用 f1hi\p0q
O (447)overhead absorption rate 制造费用分配率 $//18+T
O (448)overhead cost 制造费用 bq<QUw=]q&
O (449)overtrading 超过营业资金的经营 J
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P (450)paid cheque 已付支票 hH )jX`Ta
P (451)paid-up share capital 认定股本 p0`Wci
P (452)parent company 母公司 k[y{&f,
P (453)pareto distribution 帕累托分布 dSk\J[
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P (454)participating preference shares 参与优先股 .'5yFBS
P (455)partnership 合伙 o9q%=/@,
P (456)payable ledger 应付款项账户 qC.jXU?rO
P (457)payback 回收期 c<DsCzX
P (458)payments and receipts account 收入和支出报表 S)@R4{=e"V
P (459)payments withheld 保留款额 +7N6]pK|"
P (460)payroll 工资单 Nd^9.6,JU
P (461)payroll analysis 工资分析 .;iXe
P (462)percentage profit on turnover 利润对营业额比率 7+#^:;19`
P (463)period cost 期间成本 L~I<y;x
P (464)perpetual inventory 永续盘存 /=,^fCCN
P (465)personal account 记名账户 9SC#N5V
P (466)PEPT 项目评审法 V4/P
P (467)petty cash account 备用金账户 )8st
P (468)petty cash voucher 备用金凭证
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P (469)physical inventory 实地盘存 "g>uNtt~
P (470)planning 计划 MvL%*("4b
P (471)planning horizon 计划时限