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
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O (430)objective classification 客体分类 ZBK)rmhMx
O (431)obsolescence 陈旧 b:O_PS5h
O (432)off balance sheet finance 资产负债表外筹资 Rbgy?8#9
O (433)offer for sale 标价出售 mm!JNb9(
O (434)operating budget 经营预算 X6!KFc
O (435)operating lease 经营租赁 u1'l
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O (436)operating statement 营业报表 ] -C*d$z
O (437)operation time 操作时间 OWr\$lm@z$
O (438)operational control 经营控制 @GweNo`p7
O (439)operational gearing 经营杠杆 ze8 MFz'm
O (440)operating plans 经营计划 _Nz?fJ:$@
O (441)opportunity cost 机会成本 W>CG;x{
O (442)order 定单 Y2uy@j*N
O (443)ordinary shares 普通股 .db:mSrL
O (444)out-of-date cheque 过期支票 Xa'b@*o&
O (445)over capitalization 过分资本化 ^Kl<<pUaV
O (446)overhead 制造费用 |1!OwQax
O (447)overhead absorption rate 制造费用分配率 T-s[na(/L
O (448)overhead cost 制造费用 ?*q-u9s9
O (449)overtrading 超过营业资金的经营 _!Z}HCk
P (450)paid cheque 已付支票 gi_f8RP=2a
P (451)paid-up share capital 认定股本 e9k$5ps
P (452)parent company 母公司 ~O/B
P (453)pareto distribution 帕累托分布 Ql}#mC.>/
P (454)participating preference shares 参与优先股 GVu-<R
P (455)partnership 合伙 0LHge7482
P (456)payable ledger 应付款项账户 SrdCLT8
P (457)payback 回收期 Y!u">M#@
P (458)payments and receipts account 收入和支出报表 SrWmV@"y
P (459)payments withheld 保留款额
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P (460)payroll 工资单 h!Fh@%
P (461)payroll analysis 工资分析 +q432ZG
P (462)percentage profit on turnover 利润对营业额比率 }&Xf<6
P (463)period cost 期间成本 ^D
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P (464)perpetual inventory 永续盘存 ?[5_/0L,=
P (465)personal account 记名账户 YpSK|(
P (466)PEPT 项目评审法 i94)DWZ^
P (467)petty cash account 备用金账户 L6=5]?B=
P (468)petty cash voucher 备用金凭证 ~fpk`&nhe
P (469)physical inventory 实地盘存 W\ARCcTQ
P (470)planning 计划 1$yS Ii
P (471)planning horizon 计划时限