N (428)number of days stock 存货周转天数 gua +-##)
N (429)number of weeks stock 存货周转周数 q*|H*sS
O (430)objective classification 客体分类 &G)I|mv
O (431)obsolescence 陈旧 kf8-#Q/B
O (432)off balance sheet finance 资产负债表外筹资 `*J;4Ju@
O (433)offer for sale 标价出售 `m.).Hda
O (434)operating budget 经营预算 avmuI^LLs
O (435)operating lease 经营租赁 f.%mp$~T
O (436)operating statement 营业报表 6fozc2h@x%
O (437)operation time 操作时间 l$PSID
O (438)operational control 经营控制 s\k4<d5
O (439)operational gearing 经营杠杆 h~]G6>D9)>
O (440)operating plans 经营计划 *v}8n95*2
O (441)opportunity cost 机会成本 J3F-Yl|
O (442)order 定单 "%o,P/<X
O (443)ordinary shares 普通股 '@$YX*[
O (444)out-of-date cheque 过期支票 /!l$Y?
O (445)over capitalization 过分资本化 eD4qh4|u.
O (446)overhead 制造费用 #mI{D\UR
O (447)overhead absorption rate 制造费用分配率 g[]UM;D*
O (448)overhead cost 制造费用 Z r}5)ZR.
O (449)overtrading 超过营业资金的经营 xpJ6M<O{8
P (450)paid cheque 已付支票 b) k\?'j
P (451)paid-up share capital 认定股本 [z2XK4\e1T
P (452)parent company 母公司 `UC
P (453)pareto distribution 帕累托分布 ~6HpI0i
P (454)participating preference shares 参与优先股 /k$h2,O"*
P (455)partnership 合伙 3D"2yTM(
P (456)payable ledger 应付款项账户 r\OunGUP
P (457)payback 回收期 *&f^R}O
P (458)payments and receipts account 收入和支出报表 gn2*'_V~3
P (459)payments withheld 保留款额 KW* 2'C&
P (460)payroll 工资单 iP7
Cku}l
P (461)payroll analysis 工资分析 'MM%Sm,
P (462)percentage profit on turnover 利润对营业额比率 KT 3W>/#E
P (463)period cost 期间成本 9{D u)k
P (464)perpetual inventory 永续盘存 i++a^f
P (465)personal account 记名账户 64)Fz}
P (466)PEPT 项目评审法 !e8OC9_x
P (467)petty cash account 备用金账户 7#~v<M6
P (468)petty cash voucher 备用金凭证 F/ZB%;O9
P (469)physical inventory 实地盘存 B6N/nCvHK
P (470)planning 计划 p#5U[@TK
P (471)planning horizon 计划时限