N (428)number of days stock 存货周转天数 (WJ${OW
N (429)number of weeks stock 存货周转周数 :Y9NLbv
O (430)objective classification 客体分类 !x!07`+^u
O (431)obsolescence 陈旧 q _-7i
O (432)off balance sheet finance 资产负债表外筹资 $)3%U?AP
O (433)offer for sale 标价出售 !r#?C9Sq
O (434)operating budget 经营预算 LPMU8Er
O (435)operating lease 经营租赁 t#q<n:WeYU
O (436)operating statement 营业报表 /rUo{j
O (437)operation time 操作时间 ^G6RjJxqp8
O (438)operational control 经营控制 A.hd
Kl
O (439)operational gearing 经营杠杆 ZPbpp@,
O (440)operating plans 经营计划 jqPkc28
O (441)opportunity cost 机会成本 K~@Mg1R
O (442)order 定单 iD<(b`S
O (443)ordinary shares 普通股 xg)v0y~
O (444)out-of-date cheque 过期支票 `jwa<N4e@
O (445)over capitalization 过分资本化 d&Ef"H
O (446)overhead 制造费用 Me
5_4H&Sg
O (447)overhead absorption rate 制造费用分配率 ,o)d3g-&g
O (448)overhead cost 制造费用 ]T%rjsN
O (449)overtrading 超过营业资金的经营 bV ZMW/w
P (450)paid cheque 已付支票 !
u:Weoz
P (451)paid-up share capital 认定股本 0v9rv.Y
"
P (452)parent company 母公司 oWYmj=D~2z
P (453)pareto distribution 帕累托分布 6R=W}q4
P (454)participating preference shares 参与优先股 ~%YBI9$+
P (455)partnership 合伙 liXdNk8
P (456)payable ledger 应付款项账户 (\SA*.)
P (457)payback 回收期 m9/}~Y#k
P (458)payments and receipts account 收入和支出报表 9W(dmde>
P (459)payments withheld 保留款额 kT;S4B
P (460)payroll 工资单 J>/w5$h5
P (461)payroll analysis 工资分析 OF\rgz
P (462)percentage profit on turnover 利润对营业额比率 9uGrk^<t
P (463)period cost 期间成本 Q[nEsYP
P (464)perpetual inventory 永续盘存 'Fmvu
P (465)personal account 记名账户 LqA@&H
P (466)PEPT 项目评审法 rwGKfoKI
P (467)petty cash account 备用金账户 ,T2G~^0
P (468)petty cash voucher 备用金凭证 :s4p/*f
P (469)physical inventory 实地盘存 ^k]XEW{PG
P (470)planning 计划 P>Ez'C
P (471)planning horizon 计划时限