N (428)number of days stock 存货周转天数 Cj5mM[:s
N (429)number of weeks stock 存货周转周数 pwUXM?$R
O (430)objective classification 客体分类 Io6/Fv>!
O (431)obsolescence 陈旧 %36x'Dn?
O (432)off balance sheet finance 资产负债表外筹资 yMs!6c*
O (433)offer for sale 标价出售 :_{8amO
O (434)operating budget 经营预算 6&3,fSP
O (435)operating lease 经营租赁 bbm\y] !t
O (436)operating statement 营业报表 5/H,UL
O (437)operation time 操作时间 f^c+M~\JKj
O (438)operational control 经营控制 4=PjS<Lu8
O (439)operational gearing 经营杠杆 jU,Xlgz(A
O (440)operating plans 经营计划 f~IJ4T2#N
O (441)opportunity cost 机会成本 lU
WXXuO]
O (442)order 定单 ul{x|R
O (443)ordinary shares 普通股 _vQ52H,
O (444)out-of-date cheque 过期支票 UK`A:N2[
O (445)over capitalization 过分资本化 +`y(S}Z
O (446)overhead 制造费用 ?u|??z%
O (447)overhead absorption rate 制造费用分配率 HDVimoOq
O (448)overhead cost 制造费用 H`EhsYYK
O (449)overtrading 超过营业资金的经营 Aq i:h]x
P (450)paid cheque 已付支票 .6?"<zdPU
P (451)paid-up share capital 认定股本
5=>1>HYM
P (452)parent company 母公司 Dc9uq5l
P (453)pareto distribution 帕累托分布 \0$+*ejz
P (454)participating preference shares 参与优先股 )m%uSSx#
P (455)partnership 合伙 ]5Cr$%H=
P (456)payable ledger 应付款项账户 j50vPV8m
P (457)payback 回收期 4W
T[(
P (458)payments and receipts account 收入和支出报表 b UG,~\Z
P (459)payments withheld 保留款额 pP<8zTLn
P (460)payroll 工资单 %L|fTndKH
P (461)payroll analysis 工资分析 =]5tYIU
P (462)percentage profit on turnover 利润对营业额比率 ldv@C6+J
P (463)period cost 期间成本 R|;BO:S1
P (464)perpetual inventory 永续盘存 bQ<qdGa
P (465)personal account 记名账户 f}otIf
P (466)PEPT 项目评审法 d\z6Ob"t
P (467)petty cash account 备用金账户 ttP7-y
P (468)petty cash voucher 备用金凭证 Pz4#>tP
P (469)physical inventory 实地盘存 1ni+)p>]
P (470)planning 计划 3o.x<G(
P (471)planning horizon 计划时限