N (428)number of days stock 存货周转天数 ab%I&B<b
N (429)number of weeks stock 存货周转周数 'j,
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O (430)objective classification 客体分类 %=9o'Y,4
O (431)obsolescence 陈旧 f$kbb6juL
O (432)off balance sheet finance 资产负债表外筹资 G?=&\fg_:
O (433)offer for sale 标价出售
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O (434)operating budget 经营预算 :{iH(ae;
O (435)operating lease 经营租赁 +~aIT=i3
O (436)operating statement 营业报表 <I
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O (437)operation time 操作时间 jOrfI-&.G
O (438)operational control 经营控制 zPqJeYK
O (439)operational gearing 经营杠杆 wv.
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O (440)operating plans 经营计划 OG?7(
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O (441)opportunity cost 机会成本 F0z7".)
O (442)order 定单 `y^\c#k
O (443)ordinary shares 普通股 N\B&|;-V
O (444)out-of-date cheque 过期支票 y*{zX=]l<
O (445)over capitalization 过分资本化 y&5
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O (446)overhead 制造费用 LO)!Fj4|
O (447)overhead absorption rate 制造费用分配率 {}ADsh@7d'
O (448)overhead cost 制造费用 :??W3
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O (449)overtrading 超过营业资金的经营 r(uo-/7z
P (450)paid cheque 已付支票 BO7HJF)a
P (451)paid-up share capital 认定股本 R@z`
P (452)parent company 母公司 d94k
P (453)pareto distribution 帕累托分布 OObAn^bt
P (454)participating preference shares 参与优先股 e1h7~ j
P (455)partnership 合伙 d4 \
P (456)payable ledger 应付款项账户 +~iiy;i(
P (457)payback 回收期 .!0Rh9yyl
P (458)payments and receipts account 收入和支出报表 jQ3dLctn
P (459)payments withheld 保留款额 w)zJ $l
P (460)payroll 工资单 j,^&U|!
P (461)payroll analysis 工资分析 ou~$XZ7oi
P (462)percentage profit on turnover 利润对营业额比率
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P (463)period cost 期间成本 ?2~fvMWu
P (464)perpetual inventory 永续盘存 2XeyNX
P (465)personal account 记名账户 IJ2'
P (466)PEPT 项目评审法 { m~)~/z?
P (467)petty cash account 备用金账户 d/OP+yzgZ
P (468)petty cash voucher 备用金凭证 SF+L-R<e
P (469)physical inventory 实地盘存 l`N#~<.
P (470)planning 计划 u%:`r*r
P (471)planning horizon 计划时限