N (428)number of days stock 存货周转天数 94lz?-j
N (429)number of weeks stock 存货周转周数 8%Ak
O (430)objective classification 客体分类 (Kw%fJT
O (431)obsolescence 陈旧 -^>7\]
O (432)off balance sheet finance 资产负债表外筹资 U_wIx
O (433)offer for sale 标价出售 a!&<jM
O (434)operating budget 经营预算 ~qE:Nz0@
O (435)operating lease 经营租赁 Rf!$n7& \
O (436)operating statement 营业报表 Tog'3k9Uw
O (437)operation time 操作时间 Ibv`/8xh
O (438)operational control 经营控制 cmp@Ow"c
O (439)operational gearing 经营杠杆 IRsyy\[kp8
O (440)operating plans 经营计划 fKkS_c
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O (441)opportunity cost 机会成本 #_'^oGz`
O (442)order 定单 2t3)$\ylQp
O (443)ordinary shares 普通股 Dyj>dh-
O (444)out-of-date cheque 过期支票 &8JK^zQq
O (445)over capitalization 过分资本化 Go7 oj'"
O (446)overhead 制造费用 cZ,}1?!
O (447)overhead absorption rate 制造费用分配率 G4EuW *~
O (448)overhead cost 制造费用 #a 4X*X.8c
O (449)overtrading 超过营业资金的经营 Nfd'|#
P (450)paid cheque 已付支票 I7;|`jN5K
P (451)paid-up share capital 认定股本 ,UxAHCR~9
P (452)parent company 母公司 X(;WY^i!
P (453)pareto distribution 帕累托分布 5~RR
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P (454)participating preference shares 参与优先股 cE*d(g
P (455)partnership 合伙 rrs0|=
P (456)payable ledger 应付款项账户 /!pJ" @
P (457)payback 回收期 WS\Ir-B
P (458)payments and receipts account 收入和支出报表 H6MG5f_
P (459)payments withheld 保留款额 q]Af I(
P (460)payroll 工资单 :d|~k
P (461)payroll analysis 工资分析 whQJWi=ck
P (462)percentage profit on turnover 利润对营业额比率 YN7JJJ/~T
P (463)period cost 期间成本 ~Vf
A
P (464)perpetual inventory 永续盘存 $OaxetPH
P (465)personal account 记名账户 4V'HPD>=V
P (466)PEPT 项目评审法 T:*l+<?
P (467)petty cash account 备用金账户 [`!%u3
P (468)petty cash voucher 备用金凭证 xC 4L`\
P (469)physical inventory 实地盘存 8-x)8B
P (470)planning 计划 !WTL:dk
P (471)planning horizon 计划时限