N (428)number of days stock 存货周转天数 UO}Yr8Z;
N (429)number of weeks stock 存货周转周数 iu'At7
O (430)objective classification 客体分类 Lem:zXj
O (431)obsolescence 陈旧 g;\_MbfP
O (432)off balance sheet finance 资产负债表外筹资 <>R\lPI2
O (433)offer for sale 标价出售 0
/fA>%&
O (434)operating budget 经营预算 q4
]Qvf>
O (435)operating lease 经营租赁 M&5De{LS}
O (436)operating statement 营业报表 j!/=w q
O (437)operation time 操作时间 }HxC~J"
O (438)operational control 经营控制 !b?`TUt
O (439)operational gearing 经营杠杆 SxW.dT8{
O (440)operating plans 经营计划 E=RX^ 3+}
O (441)opportunity cost 机会成本 Ct9dV7SH
O (442)order 定单 f!13Ob<8r
O (443)ordinary shares 普通股 * %w8bB
O (444)out-of-date cheque 过期支票 ?;ovh nY)
O (445)over capitalization 过分资本化 (dQsR sA
O (446)overhead 制造费用 2i~zAD'
O (447)overhead absorption rate 制造费用分配率 ?7\$zn)v#
O (448)overhead cost 制造费用 e<duDW$X
O (449)overtrading 超过营业资金的经营 MOIMW+n
P (450)paid cheque 已付支票 3?uah'D5
P (451)paid-up share capital 认定股本 g%%j"Cz1
P (452)parent company 母公司 Zz^!QlF
P (453)pareto distribution 帕累托分布 `c /mmS
P (454)participating preference shares 参与优先股 7Lx=VX#]q
P (455)partnership 合伙 +a74] H"
P (456)payable ledger 应付款项账户 RZTC+ylj
P (457)payback 回收期 W,|JocDq
P (458)payments and receipts account 收入和支出报表 ;\rKkH"K8n
P (459)payments withheld 保留款额 d5l].%~
P (460)payroll 工资单 3AcCa>
P (461)payroll analysis 工资分析 1MxO((k
P (462)percentage profit on turnover 利润对营业额比率 BB3wG*q
P (463)period cost 期间成本 V[avV*;3i
P (464)perpetual inventory 永续盘存 {]3Rk
P (465)personal account 记名账户 C0[Z>$
P (466)PEPT 项目评审法 vl:V?-
sY
P (467)petty cash account 备用金账户 +|6 u
0&R^
P (468)petty cash voucher 备用金凭证 TA>28/U#
P (469)physical inventory 实地盘存 DW0UcLO
P (470)planning 计划 q#*b4q
{
P (471)planning horizon 计划时限