N (428)number of days stock 存货周转天数 "D1u2>(
N (429)number of weeks stock 存货周转周数 deVbNg8gs
O (430)objective classification 客体分类 C])b 3tM,7
O (431)obsolescence 陈旧 5`H.{4@
O (432)off balance sheet finance 资产负债表外筹资 ]p5]n*0X
O (433)offer for sale 标价出售 rVF7!|&
O (434)operating budget 经营预算 k;c>=B)e
O (435)operating lease 经营租赁 GB\1'
O (436)operating statement 营业报表 6<
O|,7=_
O (437)operation time 操作时间 fA{t\
O (438)operational control 经营控制 (f `zd.
O (439)operational gearing 经营杠杆 q6a7o=BP]
O (440)operating plans 经营计划 h<I C
d'!
O (441)opportunity cost 机会成本 Z/~7N9?m(
O (442)order 定单 |QcE5UC
O (443)ordinary shares 普通股 "ukiuCfVuW
O (444)out-of-date cheque 过期支票 '&42E[0P
O (445)over capitalization 过分资本化 B9i<="=p
O (446)overhead 制造费用 mX&!/U
O (447)overhead absorption rate 制造费用分配率 NUp,In_
O (448)overhead cost 制造费用
+xG
O (449)overtrading 超过营业资金的经营 ZtPnHs.x
P (450)paid cheque 已付支票 ywj'S7~A
P (451)paid-up share capital 认定股本 *p Q'w
P (452)parent company 母公司 W34_@,GD
P (453)pareto distribution 帕累托分布 `_Fxb@"R
P (454)participating preference shares 参与优先股 %=EN 3>,
P (455)partnership 合伙 c|KN@)A
P (456)payable ledger 应付款项账户 ll8Zo+-[
P (457)payback 回收期 (dgBI}Za
P (458)payments and receipts account 收入和支出报表 <yxy ;o
P (459)payments withheld 保留款额 hF;TX.Y6
P (460)payroll 工资单 "B3&v%b
P (461)payroll analysis 工资分析 $9}jU#Z|hd
P (462)percentage profit on turnover 利润对营业额比率 pas^FT~
P (463)period cost 期间成本 8PXjdHR
P (464)perpetual inventory 永续盘存 rS&"UH?c7
P (465)personal account 记名账户 `y0u(m5
P (466)PEPT 项目评审法 ILyI%DA &
P (467)petty cash account 备用金账户 odaCKhdk
P (468)petty cash voucher 备用金凭证 '%y5Dh
P (469)physical inventory 实地盘存 @4xV3Xkf&C
P (470)planning 计划 tS:/:0HnA)
P (471)planning horizon 计划时限