N (428)number of days stock 存货周转天数 p7@R+F\.};
N (429)number of weeks stock 存货周转周数 @aZ Tx/
O (430)objective classification 客体分类 (y 7X1Qc)
O (431)obsolescence 陈旧 !&
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O (432)off balance sheet finance 资产负债表外筹资 J-Tiw
l
O (433)offer for sale 标价出售 e1LIk1`p
O (434)operating budget 经营预算 |5tZ*$nGa
O (435)operating lease 经营租赁 fO&`A:JY
O (436)operating statement 营业报表 Dr
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O (437)operation time 操作时间 (Jw_2pHxr"
O (438)operational control 经营控制 QcW8A ,\q
O (439)operational gearing 经营杠杆 @anjjC5a~
O (440)operating plans 经营计划 |[IyqWG9
O (441)opportunity cost 机会成本 `vgaX,F*
O (442)order 定单 ,d
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O (443)ordinary shares 普通股 -]HZ?@
O (444)out-of-date cheque 过期支票 #$-E5R;x
O (445)over capitalization 过分资本化 |DJ8
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O (446)overhead 制造费用 h7!O
K
O (447)overhead absorption rate 制造费用分配率 ESIP+
O (448)overhead cost 制造费用 ]FZPgO'G
O (449)overtrading 超过营业资金的经营 e5>'H!)
P (450)paid cheque 已付支票 5EcVW|(
P (451)paid-up share capital 认定股本 xdm \[s
P (452)parent company 母公司 cQyN@W
P (453)pareto distribution 帕累托分布 lQHF=Jex
P (454)participating preference shares 参与优先股 &]#L'D!"
P (455)partnership 合伙 ~qrSHn}+PU
P (456)payable ledger 应付款项账户 HDhISPg
P (457)payback 回收期 32<D9_
P (458)payments and receipts account 收入和支出报表 /oHCV0!0
P (459)payments withheld 保留款额 3WJk04r
P (460)payroll 工资单 GQn:lu3j:
P (461)payroll analysis 工资分析 p@su:B2Rl
P (462)percentage profit on turnover 利润对营业额比率 pWGR#x'
P (463)period cost 期间成本 $TXxhd 6
P (464)perpetual inventory 永续盘存 31a,i2Q4
P (465)personal account 记名账户
7TMq#Pb
P (466)PEPT 项目评审法 p35=CX`T.
P (467)petty cash account 备用金账户 w3(|A> s3
P (468)petty cash voucher 备用金凭证 Oh*~+/u}q
P (469)physical inventory 实地盘存 oCaYmi=:
P (470)planning 计划 78uImC*o
P (471)planning horizon 计划时限