N (428)number of days stock 存货周转天数 9*!C|gC9Ia
N (429)number of weeks stock 存货周转周数 ".&x`C
O (430)objective classification 客体分类 ygm4A j>
O (431)obsolescence 陈旧 te?R(&
O (432)off balance sheet finance 资产负债表外筹资 r>+Hwj0>
O (433)offer for sale 标价出售 '</
O (434)operating budget 经营预算 "65@8xt==
O (435)operating lease 经营租赁 F{*S}&q*)o
O (436)operating statement 营业报表 TGxspmY6
O (437)operation time 操作时间 ?>lvV+3^`
O (438)operational control 经营控制 Wc4K?3 ZM
O (439)operational gearing 经营杠杆 8
+Lig
O (440)operating plans 经营计划 `r"euO
r\
O (441)opportunity cost 机会成本 <fX]`57Dc`
O (442)order 定单 o[AQ
S`
O (443)ordinary shares 普通股 A8JEig 3Ix
O (444)out-of-date cheque 过期支票 &&e{ 9{R
O (445)over capitalization 过分资本化 bK `'zi
O (446)overhead 制造费用 HjTK/x'_'L
O (447)overhead absorption rate 制造费用分配率 l 6wX18~XJ
O (448)overhead cost 制造费用 CFJ F}aW
O (449)overtrading 超过营业资金的经营 J-lQPMI,
P (450)paid cheque 已付支票 9NwA5TP9_
P (451)paid-up share capital 认定股本 zR)|%[sWwQ
P (452)parent company 母公司 Fy-+? ~
P (453)pareto distribution 帕累托分布 i][7S mN
P (454)participating preference shares 参与优先股 L|G!of[8n
P (455)partnership 合伙 %-@`|
P (456)payable ledger 应付款项账户 (80#{4kl
P (457)payback 回收期 gBRhO^Sz
P (458)payments and receipts account 收入和支出报表 {N+
N4*
P (459)payments withheld 保留款额 Yo:l@(
P (460)payroll 工资单 VHXvm*
P (461)payroll analysis 工资分析 $3](6
P (462)percentage profit on turnover 利润对营业额比率 0;'kv|
P (463)period cost 期间成本 m3]|I(]`Xe
P (464)perpetual inventory 永续盘存 U6qv8*~
P (465)personal account 记名账户 #3maT*JY
P (466)PEPT 项目评审法 c_xtwdkL9
P (467)petty cash account 备用金账户 5J1A|qII
P (468)petty cash voucher 备用金凭证 'pOtd7Vr
P (469)physical inventory 实地盘存 Xr~6_N{J
P (470)planning 计划 {Q8DPkW
P (471)planning horizon 计划时限