N (428)number of days stock 存货周转天数 dk;Ed
N (429)number of weeks stock 存货周转周数 QAcvv 0Hv
O (430)objective classification 客体分类 j+Wgjf
O (431)obsolescence 陈旧 aLhTaB-va
O (432)off balance sheet finance 资产负债表外筹资 9 Q].cDe[
O (433)offer for sale 标价出售 [yjC@docH
O (434)operating budget 经营预算 RwT.B+Onuy
O (435)operating lease 经营租赁 vJXd{iQE@C
O (436)operating statement 营业报表 1gH5#_?
O (437)operation time 操作时间 /rJvw
O (438)operational control 经营控制 }{E//o:Ta
O (439)operational gearing 经营杠杆
E39:}_IV
O (440)operating plans 经营计划 pmHd1 Wub
O (441)opportunity cost 机会成本 nef-xxXC^I
O (442)order 定单 28Q`O$=v
O (443)ordinary shares 普通股 5F&i/8Ib
O (444)out-of-date cheque 过期支票 {zmo7~=
O (445)over capitalization 过分资本化 h'T\gF E%
O (446)overhead 制造费用 j:U>V7Kn3~
O (447)overhead absorption rate 制造费用分配率 A+Z3b:}~
O (448)overhead cost 制造费用 x{Gih1
O (449)overtrading 超过营业资金的经营
QR79^A@5
P (450)paid cheque 已付支票 v-OGY[|97
P (451)paid-up share capital 认定股本 nLT]'B]$+
P (452)parent company 母公司 nc@ul')
P (453)pareto distribution 帕累托分布 | %6B#uy
P (454)participating preference shares 参与优先股 Na3tK}x
P (455)partnership 合伙 L{
.r8wSrI
P (456)payable ledger 应付款项账户 Ia>qVM0
P (457)payback 回收期 cDE?X o'!
P (458)payments and receipts account 收入和支出报表 F fl`;M
P (459)payments withheld 保留款额 L\hPw{)
P (460)payroll 工资单 "D@m/l
P (461)payroll analysis 工资分析 n>Zkx+jLj<
P (462)percentage profit on turnover 利润对营业额比率 zA-?x1th&
P (463)period cost 期间成本 zIRa%%.i<
P (464)perpetual inventory 永续盘存 ho^1T3
P (465)personal account 记名账户 u'?t'I
P (466)PEPT 项目评审法 gxt2Mq;q~}
P (467)petty cash account 备用金账户 0Dh a1[=
P (468)petty cash voucher 备用金凭证 *4A.R&Vu
P (469)physical inventory 实地盘存 ;x+4jpH]B
P (470)planning 计划 x40R)Led
P (471)planning horizon 计划时限