N (428)number of days stock 存货周转天数 /q.iUwSK>
N (429)number of weeks stock 存货周转周数 sJA` A
O (430)objective classification 客体分类 !8'mIXZ$
O (431)obsolescence 陈旧 `+Ko{rf+9
O (432)off balance sheet finance 资产负债表外筹资 LRe2wT>I
O (433)offer for sale 标价出售 0A$x'pU)
O (434)operating budget 经营预算 {{'GR"D
O (435)operating lease 经营租赁 lN@SfM4\
O (436)operating statement 营业报表 ZcT%H*Ib]9
O (437)operation time 操作时间 ?"23X Ke
O (438)operational control 经营控制 VG,O+I'^z
O (439)operational gearing 经营杠杆 fyb:eO}
O (440)operating plans 经营计划 1D@'uApi
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O (441)opportunity cost 机会成本 HP`dfo
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O (442)order 定单 o{C7V*
O (443)ordinary shares 普通股 ){'Ef_/R
O (444)out-of-date cheque 过期支票 w0`aW6t#
O (445)over capitalization 过分资本化 6Ja} N
O (446)overhead 制造费用 2h Wtpus
O (447)overhead absorption rate 制造费用分配率 8Jnl!4
O (448)overhead cost 制造费用 8v eG^o
O (449)overtrading 超过营业资金的经营 u;-_%?
P (450)paid cheque 已付支票 5G$sP,n
P (451)paid-up share capital 认定股本 &35 6
P (452)parent company 母公司 ui_nvD:
P (453)pareto distribution 帕累托分布 ?ykQ]r6a<
P (454)participating preference shares 参与优先股 (+M]C]
P (455)partnership 合伙 }cl~Vo-mp
P (456)payable ledger 应付款项账户 dS+/G9X^
P (457)payback 回收期 soSdlV{
P (458)payments and receipts account 收入和支出报表 8oAr<:.=
P (459)payments withheld 保留款额 W Z!?O0.A
P (460)payroll 工资单
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P (461)payroll analysis 工资分析 }@+3QHwYU
P (462)percentage profit on turnover 利润对营业额比率 6R.%I{x'
P (463)period cost 期间成本 CJn{tP
P (464)perpetual inventory 永续盘存 c,wYXnJ_t
P (465)personal account 记名账户 -> $]`h"
P (466)PEPT 项目评审法 V5]}b[X
P (467)petty cash account 备用金账户 +0{$J\s
P (468)petty cash voucher 备用金凭证 4V2}'/|[
P (469)physical inventory 实地盘存 H]^hEQ3DT
P (470)planning 计划 pQ:7%+Om
P (471)planning horizon 计划时限