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 }aRV)F
O (430)objective classification 客体分类
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O (431)obsolescence 陈旧 `BmAu[(e&
O (432)off balance sheet finance 资产负债表外筹资 qi.|oL9p
O (433)offer for sale 标价出售 88$G14aXEk
O (434)operating budget 经营预算 's8NO
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O (435)operating lease 经营租赁 SVpvx`&kT
O (436)operating statement 营业报表 W> s@
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O (437)operation time 操作时间 1%G<gbHpI
O (438)operational control 经营控制 ,pq<.?&E
O (439)operational gearing 经营杠杆 WhMr'l/e
O (440)operating plans 经营计划 S92'\2
O (441)opportunity cost 机会成本 Jb#*QJ=
O (442)order 定单 @c,}\"(
O (443)ordinary shares 普通股 pj6Q0h)
O (444)out-of-date cheque 过期支票 2(YZTaY
O (445)over capitalization 过分资本化 =4/LixsV|
O (446)overhead 制造费用 .1XZ9M
O (447)overhead absorption rate 制造费用分配率 u 3wF)B{
O (448)overhead cost 制造费用 G9<pYt{:
O (449)overtrading 超过营业资金的经营 xO`w|k
P (450)paid cheque 已付支票 FZ6.
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P (451)paid-up share capital 认定股本 |qE"60&"}
P (452)parent company 母公司 lNs 'jaD
P (453)pareto distribution 帕累托分布 72GXgah
P (454)participating preference shares 参与优先股 f9cS^v_:
P (455)partnership 合伙 i44UqEb
P (456)payable ledger 应付款项账户 U59uP
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P (457)payback 回收期 0cC5
P (458)payments and receipts account 收入和支出报表 &n|#jo(gS
P (459)payments withheld 保留款额 IvTtQq
P (460)payroll 工资单 ;``*]tY$
P (461)payroll analysis 工资分析 L,!Z
P (462)percentage profit on turnover 利润对营业额比率 t48(,
P (463)period cost 期间成本 `zAV#
P (464)perpetual inventory 永续盘存 L[)+J2_<
P (465)personal account 记名账户 ?D/r1%Z
P (466)PEPT 项目评审法
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P (467)petty cash account 备用金账户 g+hz>^Wg
P (468)petty cash voucher 备用金凭证 ;'{:}K=h
P (469)physical inventory 实地盘存 <T[%03
P (470)planning 计划 s03DL
P (471)planning horizon 计划时限