N (428)number of days stock 存货周转天数 &jE\D^>ko
N (429)number of weeks stock 存货周转周数 lL D#|T3
O (430)objective classification 客体分类 J p'^!
O (431)obsolescence 陈旧 yf&g\ke
O (432)off balance sheet finance 资产负债表外筹资 V]7/hN-Y}
O (433)offer for sale 标价出售 1 d jZ5`+
O (434)operating budget 经营预算 1d5%(:@
O (435)operating lease 经营租赁 Sdu\4;(
O (436)operating statement 营业报表 4V@%Y,:ee
O (437)operation time 操作时间 vV,TT%J8D
O (438)operational control 经营控制 }Fe6L;^;
O (439)operational gearing 经营杠杆 eZ' 8JU]
O (440)operating plans 经营计划 .j
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O (441)opportunity cost 机会成本 [`n_> p!
O (442)order 定单 ,' 8%'xi t
O (443)ordinary shares 普通股 CTIS}_CWd=
O (444)out-of-date cheque 过期支票 r w?wi}}gn
O (445)over capitalization 过分资本化 .5|[gBK
O (446)overhead 制造费用 ;u BGB
h<
O (447)overhead absorption rate 制造费用分配率 p<5]QV7st
O (448)overhead cost 制造费用 )|~K&qn`
O (449)overtrading 超过营业资金的经营 on_h'?2
P (450)paid cheque 已付支票 Lq(=0U\"P
P (451)paid-up share capital 认定股本 qG9a!sj
P (452)parent company 母公司 Y~"tL(WfJl
P (453)pareto distribution 帕累托分布 69c4bT:b"
P (454)participating preference shares 参与优先股 67j kU !
P (455)partnership 合伙 DbMVbgz<e
P (456)payable ledger 应付款项账户 %2QGbnt_*
P (457)payback 回收期 irt9%w4"
P (458)payments and receipts account 收入和支出报表 H$`U]
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P (459)payments withheld 保留款额 *:%&z?<Fw
P (460)payroll 工资单 = pL$*` ]?
P (461)payroll analysis 工资分析 yGa0/o18!?
P (462)percentage profit on turnover 利润对营业额比率 zMSwU]4I!
P (463)period cost 期间成本 +Mo4g2W
P (464)perpetual inventory 永续盘存 lc,k-}n
P (465)personal account 记名账户 'O<b'}-A
P (466)PEPT 项目评审法 f_~T
P (467)petty cash account 备用金账户 YV IE v
P (468)petty cash voucher 备用金凭证 2F4<3k! &
P (469)physical inventory 实地盘存 kWr1>})'
P (470)planning 计划 XGa8tI[:X
P (471)planning horizon 计划时限
