N (428)number of days stock 存货周转天数
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N (429)number of weeks stock 存货周转周数 A3.pz6iT>
O (430)objective classification 客体分类 S*WLb/R2
O (431)obsolescence 陈旧 h+9~^<oFl
O (432)off balance sheet finance 资产负债表外筹资 /In=u6D O
O (433)offer for sale 标价出售 w+XwPpM0.n
O (434)operating budget 经营预算 jRW@$ <mG
O (435)operating lease 经营租赁 "`*
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O (436)operating statement 营业报表 F-D$Y?m
O (437)operation time 操作时间 iN5[x{^t
O (438)operational control 经营控制 TR'_v[uK3
O (439)operational gearing 经营杠杆 # `@jVX0
O (440)operating plans 经营计划 jk%H+<FU`
O (441)opportunity cost 机会成本 xb&,9Lxd|
O (442)order 定单 o9OCgP`Y
O (443)ordinary shares 普通股
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O (444)out-of-date cheque 过期支票 `SS[[FT$>
O (445)over capitalization 过分资本化 !d95gq<=>
O (446)overhead 制造费用 NpS =_QeNw
O (447)overhead absorption rate 制造费用分配率 J!@R0U.
O (448)overhead cost 制造费用 Y&$puiH-j
O (449)overtrading 超过营业资金的经营 aTBFF
P (450)paid cheque 已付支票 V2'5doo
P (451)paid-up share capital 认定股本 `9|Uu#x
P (452)parent company 母公司 9aKO||i,
P (453)pareto distribution 帕累托分布 iY5V4Gbo
P (454)participating preference shares 参与优先股 TW1#'G_#
P (455)partnership 合伙 &@D\4b,?nm
P (456)payable ledger 应付款项账户 )C rsm&
P (457)payback 回收期 In;+wFu;M
P (458)payments and receipts account 收入和支出报表 o
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P (459)payments withheld 保留款额 q/qig5Ou
P (460)payroll 工资单 C)%qs]
P (461)payroll analysis 工资分析 #+|0 o-
P (462)percentage profit on turnover 利润对营业额比率 }gd'pgN"t
P (463)period cost 期间成本 bfK4ps}m*
P (464)perpetual inventory 永续盘存 lLU8eHf\
P (465)personal account 记名账户 1L=)93,M
P (466)PEPT 项目评审法 8K&=]:(
P (467)petty cash account 备用金账户 Qr
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P (468)petty cash voucher 备用金凭证 vr_Z0]4`C9
P (469)physical inventory 实地盘存 2_)gJ_kP
P (470)planning 计划 EWOa2^%}Z\
P (471)planning horizon 计划时限