N (428)number of days stock 存货周转天数 {@H6HqD
N (429)number of weeks stock 存货周转周数 wKtl+}}
O (430)objective classification 客体分类 BWeA@v
O (431)obsolescence 陈旧 _X^1IaL
O (432)off balance sheet finance 资产负债表外筹资 -[ *,^Ti`
O (433)offer for sale 标价出售 H u\B"fdS
O (434)operating budget 经营预算 m!|kW{B#A
O (435)operating lease 经营租赁 5A)2} D]
O (436)operating statement 营业报表 CY
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O (437)operation time 操作时间 MW! srTQ_
O (438)operational control 经营控制 [.O?Z=5a[V
O (439)operational gearing 经营杠杆 $:=A'd2
O (440)operating plans 经营计划 %q/62f
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O (441)opportunity cost 机会成本 "Q}#^ h]F
O (442)order 定单 9=v MgW
O (443)ordinary shares 普通股 1Ce@*XBU
O (444)out-of-date cheque 过期支票 :#LLo}LKp
O (445)over capitalization 过分资本化 ' KWyx
O (446)overhead 制造费用 <":;+ Ng+
O (447)overhead absorption rate 制造费用分配率 ,V,`Jf
O (448)overhead cost 制造费用 4^p5 &5F
O (449)overtrading 超过营业资金的经营 opY@ RJ]
P (450)paid cheque 已付支票 ~+Rc }K
P (451)paid-up share capital 认定股本 eV 2W{vuI
P (452)parent company 母公司 8UXjm_B^ '
P (453)pareto distribution 帕累托分布 h%o%fH&F!
P (454)participating preference shares 参与优先股 X\]L=>]C
P (455)partnership 合伙 gQ o]
P (456)payable ledger 应付款项账户 O!m vJD
P (457)payback 回收期 :=}US}H $
P (458)payments and receipts account 收入和支出报表 X\`_3=
P (459)payments withheld 保留款额 ]9YJ,d@J
P (460)payroll 工资单 )_+rU|We
P (461)payroll analysis 工资分析 u 8g S< \
P (462)percentage profit on turnover 利润对营业额比率 %zA;+s$l
P (463)period cost 期间成本 nim*/LC[:
P (464)perpetual inventory 永续盘存 T m_b z&Q
P (465)personal account 记名账户 T_i:}ul
P (466)PEPT 项目评审法 HTVuStM8
P (467)petty cash account 备用金账户 UR%/M V
P (468)petty cash voucher 备用金凭证 ~3Lg"I
P (469)physical inventory 实地盘存 6DM$g=/ '
P (470)planning 计划 8qY79)vD4E
P (471)planning horizon 计划时限
