N (428)number of days stock 存货周转天数 Ps.xY;Y
N (429)number of weeks stock 存货周转周数 43h06X`
O (430)objective classification 客体分类 P9m
O (431)obsolescence 陈旧 ]#4kqj}
O (432)off balance sheet finance 资产负债表外筹资
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O (433)offer for sale 标价出售 .n+
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O (434)operating budget 经营预算 9h+Hd&=
O (435)operating lease 经营租赁 ?J+jv
O (436)operating statement 营业报表 l[_antokn
O (437)operation time 操作时间 B.4e4%BBS
O (438)operational control 经营控制 l?"^2in.
O (439)operational gearing 经营杠杆 5\zR>Tg".
O (440)operating plans 经营计划 s%y<FXUj
O (441)opportunity cost 机会成本 >n/0od9
O (442)order 定单 p #w8$Qjp
O (443)ordinary shares 普通股 E4o{Z+C
O (444)out-of-date cheque 过期支票 :0(^^6Q\
O (445)over capitalization 过分资本化
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O (446)overhead 制造费用 m4h)Wq
O (447)overhead absorption rate 制造费用分配率 pjS##pgVq
O (448)overhead cost 制造费用 BZhf/{h[@
O (449)overtrading 超过营业资金的经营 bBML +0a
P (450)paid cheque 已付支票 !BW!!/U
P (451)paid-up share capital 认定股本 Oto8?4[n
P (452)parent company 母公司 `D=OEc
P (453)pareto distribution 帕累托分布 ~pp<
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P (454)participating preference shares 参与优先股 .9Oj+:n
P (455)partnership 合伙 hd9~Zw]V
P (456)payable ledger 应付款项账户 3/usgw1
P (457)payback 回收期 %JPr 7 }
P (458)payments and receipts account 收入和支出报表 'LG\]h>+)
P (459)payments withheld 保留款额 `L$Av9X\
P (460)payroll 工资单 -*[)CR-{
P (461)payroll analysis 工资分析 <t!0{FJ
P (462)percentage profit on turnover 利润对营业额比率 [u*7( 4e
P (463)period cost 期间成本 .<%q9Jy#
P (464)perpetual inventory 永续盘存 |FT.x9e-
P (465)personal account 记名账户 indbg
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P (466)PEPT 项目评审法 B>'J5bZsw
P (467)petty cash account 备用金账户 #O~pf[[L
P (468)petty cash voucher 备用金凭证 *`qI<]!
P (469)physical inventory 实地盘存 *;Q#UH
P (470)planning 计划 U~sC%Ri-@U
P (471)planning horizon 计划时限