N (428)number of days stock 存货周转天数 -9mh|&z`
N (429)number of weeks stock 存货周转周数 3c)LBM
O (430)objective classification 客体分类 .gB*Y!c7
O (431)obsolescence 陈旧 1<*-,f
O (432)off balance sheet finance 资产负债表外筹资 )u$A!+fo
O (433)offer for sale 标价出售 b3ZPlLx6
O (434)operating budget 经营预算 4s~o
O (435)operating lease 经营租赁 J
GdVSjNC
O (436)operating statement 营业报表 H5n"!!
O (437)operation time 操作时间 ty ~U~
O (438)operational control 经营控制 <M=K!k
O (439)operational gearing 经营杠杆 8m iIlB
O (440)operating plans 经营计划 +J2=\YO
O (441)opportunity cost 机会成本 \*7Tj-#
O (442)order 定单 28-@Ga4
O (443)ordinary shares 普通股 8r5j~Df
O (444)out-of-date cheque 过期支票 B*{CcQ<5
O (445)over capitalization 过分资本化 &\A$Rj)
O (446)overhead 制造费用 :mij%nQ>$
O (447)overhead absorption rate 制造费用分配率 (Q@+W|~
O (448)overhead cost 制造费用 W\"cp[b
O (449)overtrading 超过营业资金的经营 7Y-GbG.'
P (450)paid cheque 已付支票 Ky+TgR
P (451)paid-up share capital 认定股本 +XsY*$O
P (452)parent company 母公司 Ut<_D8Tzx
P (453)pareto distribution 帕累托分布 j%lW+[%
P (454)participating preference shares 参与优先股 iVD9MHT4
P (455)partnership 合伙 &{>~|^
P (456)payable ledger 应付款项账户 VGS
e<6Hh
P (457)payback 回收期 _M?: N:e
P (458)payments and receipts account 收入和支出报表 T"$"`A"
P (459)payments withheld 保留款额 Fw|5A"9'a'
P (460)payroll 工资单 Y!KGJ^.mF
P (461)payroll analysis 工资分析 W6Hiqu+
P (462)percentage profit on turnover 利润对营业额比率 MSA*XDnN
P (463)period cost 期间成本 Tsa&R:SE
P (464)perpetual inventory 永续盘存 %P?W^mI
P (465)personal account 记名账户 "*UHit;"+{
P (466)PEPT 项目评审法 ^OUkFH;dG?
P (467)petty cash account 备用金账户 #JVcl $0
Y
P (468)petty cash voucher 备用金凭证 yCwQ0|
P (469)physical inventory 实地盘存 ]_-<[
0
P (470)planning 计划 [hs{{II
P (471)planning horizon 计划时限