N (428)number of days stock 存货周转天数 w-/bLg[L?$
N (429)number of weeks stock 存货周转周数 U^pe/11)H
O (430)objective classification 客体分类 }$qy_Esl
O (431)obsolescence 陈旧 u x:,io
O (432)off balance sheet finance 资产负债表外筹资 gFDP:I/`
O (433)offer for sale 标价出售 |lJXI:GG
O (434)operating budget 经营预算
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O (435)operating lease 经营租赁 1&jX~'
O (436)operating statement 营业报表 R63"j\0
O (437)operation time 操作时间
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O (438)operational control 经营控制 B|extWwu
O (439)operational gearing 经营杠杆 "#4PU5.
O (440)operating plans 经营计划 Mqc[IAcd]
O (441)opportunity cost 机会成本 0w+hf3K+:
O (442)order 定单 { +C>^b
O (443)ordinary shares 普通股 vpXS!o>/Sn
O (444)out-of-date cheque 过期支票 1M3U)U
O (445)over capitalization 过分资本化 8 6L&u:o:
O (446)overhead 制造费用 _|A)ueY
O (447)overhead absorption rate 制造费用分配率 k(^zh
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O (448)overhead cost 制造费用 1GEE ^Eu
O (449)overtrading 超过营业资金的经营 8kMMQ ES
P (450)paid cheque 已付支票 + !_^MB kk
P (451)paid-up share capital 认定股本 W
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P (452)parent company 母公司 gVG :z_6
P (453)pareto distribution 帕累托分布 Opjt? ]
P (454)participating preference shares 参与优先股 ny=CtU!z
P (455)partnership 合伙 sXhtn'<v
P (456)payable ledger 应付款项账户 a3O_8GU
P (457)payback 回收期 1]hMA\x
P (458)payments and receipts account 收入和支出报表 d9Q
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P (459)payments withheld 保留款额 kN}.[enI~
P (460)payroll 工资单 &)bar.vw/
P (461)payroll analysis 工资分析 ;OdUH
P (462)percentage profit on turnover 利润对营业额比率 p^L6uM
P (463)period cost 期间成本 L\-T[w),z7
P (464)perpetual inventory 永续盘存 hlUF9}
P (465)personal account 记名账户 QT|m N
P (466)PEPT 项目评审法 |xf%1(Rl@
P (467)petty cash account 备用金账户 5n9F\T5
P (468)petty cash voucher 备用金凭证 QGLm4 Wl9
P (469)physical inventory 实地盘存 -
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P (470)planning 计划 "V9!srIC
P (471)planning horizon 计划时限