N (428)number of days stock 存货周转天数 4{&
N (429)number of weeks stock 存货周转周数 Hl51R"8o
O (430)objective classification 客体分类 3l
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O (431)obsolescence 陈旧 c3+vtP&
O (432)off balance sheet finance 资产负债表外筹资 GzX@Av$
O (433)offer for sale 标价出售 M*Xzr .6
O (434)operating budget 经营预算 *(J<~:V?
O (435)operating lease 经营租赁 0FBifK
O (436)operating statement 营业报表 A'T! og|5
O (437)operation time 操作时间 }j
x{Cw
O (438)operational control 经营控制 W-MQMHQ
O (439)operational gearing 经营杠杆 SrxX-Hir
O (440)operating plans 经营计划 rHznXME$wZ
O (441)opportunity cost 机会成本 /$E1!9J
O (442)order 定单 PeOgXg)L`z
O (443)ordinary shares 普通股 vhKD_}}aP
O (444)out-of-date cheque 过期支票 3JwmLGj}
O (445)over capitalization 过分资本化 RAvV[QkT
O (446)overhead 制造费用 h4U .wk
O (447)overhead absorption rate 制造费用分配率 LS;kq',
O (448)overhead cost 制造费用 Z=ho7i
O (449)overtrading 超过营业资金的经营
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P (450)paid cheque 已付支票 'yl`0,3wV
P (451)paid-up share capital 认定股本 7ORwDR,`5
P (452)parent company 母公司 / wEr>[8S
P (453)pareto distribution 帕累托分布 YS9| J=!~
P (454)participating preference shares 参与优先股 aDs[\'
P (455)partnership 合伙 .d;/6HD[y
P (456)payable ledger 应付款项账户 )<+Z,6
P (457)payback 回收期 2HUoT\M
P (458)payments and receipts account 收入和支出报表 fYpy5vc-dm
P (459)payments withheld 保留款额 'n\ZmG{
P (460)payroll 工资单 @E1N9 S?>
P (461)payroll analysis 工资分析 w!Z3EA ;`
P (462)percentage profit on turnover 利润对营业额比率 A\:M}D-(
P (463)period cost 期间成本 'O
CVUF,
P (464)perpetual inventory 永续盘存 NWFZ:h@v
P (465)personal account 记名账户 o9JJ_-O"
P (466)PEPT 项目评审法 Gz`Zp "i%0
P (467)petty cash account 备用金账户 ^7=yjD`
P (468)petty cash voucher 备用金凭证 Da.v yp
P (469)physical inventory 实地盘存 3?C$Tl2G8
P (470)planning 计划 'kp:yI7w
P (471)planning horizon 计划时限