N (428)number of days stock 存货周转天数 $0+&xJVn
N (429)number of weeks stock 存货周转周数 r- Y7wM`TZ
O (430)objective classification 客体分类 #Kx @:I
O (431)obsolescence 陈旧 u('`.dwkc
O (432)off balance sheet finance 资产负债表外筹资 t oM+Bd:Y
O (433)offer for sale 标价出售 :Smyk.B2!
O (434)operating budget 经营预算 [*5hx_4%B
O (435)operating lease 经营租赁 cxx8I
O (436)operating statement 营业报表 t%@u)b p
O (437)operation time 操作时间 /Kd'!lMuz
O (438)operational control 经营控制 46B'Ec
O (439)operational gearing 经营杠杆 [/<kPi
O (440)operating plans 经营计划 }VHvC"
O (441)opportunity cost 机会成本 *_H]?&
O (442)order 定单 0r?]b*IEK
O (443)ordinary shares 普通股 .
+,{|){c
O (444)out-of-date cheque 过期支票 j zwHb'4B3
O (445)over capitalization 过分资本化 %MCS_'N
J
O (446)overhead 制造费用 C 7YS>?^]
O (447)overhead absorption rate 制造费用分配率 lwjA07i
O (448)overhead cost 制造费用 9hJ
a K
O (449)overtrading 超过营业资金的经营 Ag&K@ %|*
P (450)paid cheque 已付支票 V6k Dyl(
P (451)paid-up share capital 认定股本 k?1e+ \
P (452)parent company 母公司 S,a:H*Hf
P (453)pareto distribution 帕累托分布 \!%~(FM
P (454)participating preference shares 参与优先股 $I<\Yuy-M9
P (455)partnership 合伙 kv2 H3O
P (456)payable ledger 应付款项账户 JbN,K
P (457)payback 回收期 *qxv"PptX
P (458)payments and receipts account 收入和支出报表 7|o}m}yVx
P (459)payments withheld 保留款额 #F6M<V'
P (460)payroll 工资单 Pu 'NSNT
P (461)payroll analysis 工资分析 d@tNlFfS
P (462)percentage profit on turnover 利润对营业额比率 VJ1rU mO~
P (463)period cost 期间成本 Vl'rO
_?t
P (464)perpetual inventory 永续盘存 K~fWZT3]
P (465)personal account 记名账户 #vAqqAS`,
P (466)PEPT 项目评审法 - rI4_Dl
P (467)petty cash account 备用金账户 NceK>::56
P (468)petty cash voucher 备用金凭证 PWO5R]
P (469)physical inventory 实地盘存 LC e6](Z
P (470)planning 计划 1O1MB&5%
P (471)planning horizon 计划时限