N (428)number of days stock 存货周转天数 Yi&;4vC
N (429)number of weeks stock 存货周转周数 Mkko1T=6
O (430)objective classification 客体分类 ?(>7v[=iT
O (431)obsolescence 陈旧 !
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O (432)off balance sheet finance 资产负债表外筹资 2:MB u5**
O (433)offer for sale 标价出售 I(P|
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O (434)operating budget 经营预算 ?tE}89c
O (435)operating lease 经营租赁 Hs~M!eK
O (436)operating statement 营业报表 .\X/o!xC
O (437)operation time 操作时间 :aLShxKA
O (438)operational control 经营控制 A
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O (439)operational gearing 经营杠杆 26>e0hBh&
O (440)operating plans 经营计划 aoz+g,1
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O (441)opportunity cost 机会成本 @5\OM#WT~&
O (442)order 定单 e'(n ^_$nl
O (443)ordinary shares 普通股 ?,]%V1(@V`
O (444)out-of-date cheque 过期支票 6g29!F`y
O (445)over capitalization 过分资本化 >pO[S
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O (446)overhead 制造费用 RPPxiYU^
O (447)overhead absorption rate 制造费用分配率 qi`*4cas*A
O (448)overhead cost 制造费用 39S}/S)
O (449)overtrading 超过营业资金的经营 %MU<S9k
P (450)paid cheque 已付支票 lg&"=VXx51
P (451)paid-up share capital 认定股本 ?0hk~8c
P (452)parent company 母公司 H.XD8qi3W
P (453)pareto distribution 帕累托分布 p*_g0_^
P (454)participating preference shares 参与优先股 a3 6n}R4Q
P (455)partnership 合伙 Dd<gYPC
P (456)payable ledger 应付款项账户 V!3G\*$?
P (457)payback 回收期 JVwYV5-O<0
P (458)payments and receipts account 收入和支出报表 )"|'=
P (459)payments withheld 保留款额 BRG1/f
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P (460)payroll 工资单 [ hm/B`t*e
P (461)payroll analysis 工资分析 35) ]R`f
P (462)percentage profit on turnover 利润对营业额比率 Hlp!6\gukp
P (463)period cost 期间成本 6=Kl[U0Y
P (464)perpetual inventory 永续盘存 iBwl(,)?m2
P (465)personal account 记名账户 /$\yAOA'y
P (466)PEPT 项目评审法 ]2QZ47
P (467)petty cash account 备用金账户 PkF
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P (468)petty cash voucher 备用金凭证
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P (469)physical inventory 实地盘存 VhT4c
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P (470)planning 计划 -5>K
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P (471)planning horizon 计划时限