N (428)number of days stock 存货周转天数 9(OeH7
N (429)number of weeks stock 存货周转周数 J*MH
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O (430)objective classification 客体分类 <#4""FO*
O (431)obsolescence 陈旧 KvEv0L<ky
O (432)off balance sheet finance 资产负债表外筹资 71Za!3+
O (433)offer for sale 标价出售 '|Bk}
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O (434)operating budget 经营预算 Ez"*',(
O (435)operating lease 经营租赁 U,Uy0s2r
O (436)operating statement 营业报表 n|6G\99l+M
O (437)operation time 操作时间 Bpm COA
O (438)operational control 经营控制 F'OO{nF
O (439)operational gearing 经营杠杆 fP5i3[T
O (440)operating plans 经营计划 U;4i&=.!
O (441)opportunity cost 机会成本 F6111Q </
O (442)order 定单 :aomDK*
O (443)ordinary shares 普通股 4H%#Sn#L^!
O (444)out-of-date cheque 过期支票 m_CWVw
O (445)over capitalization 过分资本化 [ 5!}+8]W
O (446)overhead 制造费用 @'):rFr@F
O (447)overhead absorption rate 制造费用分配率 ,zr9* t
O (448)overhead cost 制造费用 "igA^^?X1N
O (449)overtrading 超过营业资金的经营 S{N4[U?V>
P (450)paid cheque 已付支票 0kj5r*qA
P (451)paid-up share capital 认定股本 yo->
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P (452)parent company 母公司 _pZ
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P (453)pareto distribution 帕累托分布 Knqv|jJVx1
P (454)participating preference shares 参与优先股 yP"}(!~m
P (455)partnership 合伙 H"(#Tp ZTE
P (456)payable ledger 应付款项账户 s>I]_W)Pt
P (457)payback 回收期 ?d%{-
P (458)payments and receipts account 收入和支出报表 5,s@K>9l;
P (459)payments withheld 保留款额 O/FI>RT\H
P (460)payroll 工资单 u"(NN9s
P (461)payroll analysis 工资分析 D
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P (462)percentage profit on turnover 利润对营业额比率 xvl{o
P (463)period cost 期间成本 u"V,/1++\
P (464)perpetual inventory 永续盘存 S|)atJJ0G"
P (465)personal account 记名账户 6vAZLNG3
P (466)PEPT 项目评审法 0m]QQGvJ{
P (467)petty cash account 备用金账户 &V$cwB
P (468)petty cash voucher 备用金凭证 }T(=tfv@
P (469)physical inventory 实地盘存 I:/|{:
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P (470)planning 计划 ]xMZo){[|
P (471)planning horizon 计划时限