N (428)number of days stock 存货周转天数 IrMHAM5K
N (429)number of weeks stock 存货周转周数 AELj"=RA
O (430)objective classification 客体分类 G?s9c0f
O (431)obsolescence 陈旧 cUY-
O (432)off balance sheet finance 资产负债表外筹资 ev4[4T-(@
O (433)offer for sale 标价出售 Vu3DP+u|i
O (434)operating budget 经营预算 +V4)><
O (435)operating lease 经营租赁 z`wIb
O (436)operating statement 营业报表 UxGu1a
O (437)operation time 操作时间 C[L 5H
O (438)operational control 经营控制 .9bi%=hP
O (439)operational gearing 经营杠杆 XQo\27Fo
O (440)operating plans 经营计划 "`>6M&`U
O (441)opportunity cost 机会成本 /eV)5`V
O (442)order 定单 r
fqwxr45h
O (443)ordinary shares 普通股 #AJW-+1g.=
O (444)out-of-date cheque 过期支票 M
gXZN{
O (445)over capitalization 过分资本化 kelBq
J-,p
O (446)overhead 制造费用 2][9Wp
O (447)overhead absorption rate 制造费用分配率 731Lz*IFg
O (448)overhead cost 制造费用 g(@F`W[
O (449)overtrading 超过营业资金的经营 B[N]=V
P (450)paid cheque 已付支票 @IL04' \
P (451)paid-up share capital 认定股本 (VeK7cU
P (452)parent company 母公司 OG5{oH#K
P (453)pareto distribution 帕累托分布 6u, g
P (454)participating preference shares 参与优先股 P~j#8cH7
P (455)partnership 合伙 !D=!
P (456)payable ledger 应付款项账户 tgF~5
o}?
P (457)payback 回收期 v\:AOY
'
P (458)payments and receipts account 收入和支出报表 $|~<6A{y
P (459)payments withheld 保留款额 \D@j`o
P (460)payroll 工资单 y!b2;- Dp
P (461)payroll analysis 工资分析 $gl|^c\
P (462)percentage profit on turnover 利润对营业额比率 3Bl|~K;-
P (463)period cost 期间成本 V'kBF2}
P (464)perpetual inventory 永续盘存 Jh-yIk
P (465)personal account 记名账户 C~ &E7w