N (428)number of days stock 存货周转天数 I/(`<s p
N (429)number of weeks stock 存货周转周数 (Hsfrc
O (430)objective classification 客体分类 Z86
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O (431)obsolescence 陈旧 ?oF@q :W
O (432)off balance sheet finance 资产负债表外筹资
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O (433)offer for sale 标价出售 qlzL<
O (434)operating budget 经营预算 (thzWr6;
O (435)operating lease 经营租赁 ?@XO*|xkSk
O (436)operating statement 营业报表 A76=^iw
O (437)operation time 操作时间 HgMDw/D(
O (438)operational control 经营控制 VOiphw`
O (439)operational gearing 经营杠杆 (kSkbwu
O (440)operating plans 经营计划 dzcPSbbpt
O (441)opportunity cost 机会成本 XR+2|o
O (442)order 定单 ?LW1D+
O (443)ordinary shares 普通股 duM>(y
O (444)out-of-date cheque 过期支票 FkS{Z s
O (445)over capitalization 过分资本化 ePF9Vzq
O (446)overhead 制造费用 UOwj"#
O (447)overhead absorption rate 制造费用分配率
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O (448)overhead cost 制造费用 &oR&NKk
O (449)overtrading 超过营业资金的经营 =]"PSY7p
P (450)paid cheque 已付支票 w?R6$n`
P (451)paid-up share capital 认定股本 2{qoWys8[
P (452)parent company 母公司 <;Xj4
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P (453)pareto distribution 帕累托分布
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P (454)participating preference shares 参与优先股 3j3AI7c
P (455)partnership 合伙
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P (456)payable ledger 应付款项账户 *s/F
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P (457)payback 回收期 \t(/I=E8/
P (458)payments and receipts account 收入和支出报表 > vahj,CZZ
P (459)payments withheld 保留款额 $`riB$v
P (460)payroll 工资单 Io:xG6yG
P (461)payroll analysis 工资分析 HH]LvK
P (462)percentage profit on turnover 利润对营业额比率 1\3n
P (463)period cost 期间成本 <vAg\Tv:S
P (464)perpetual inventory 永续盘存 @U9ov >E
P (465)personal account 记名账户 +[>m`XTq
P (466)PEPT 项目评审法 y@(U6ZOyx
P (467)petty cash account 备用金账户 /!LfEO
P (468)petty cash voucher 备用金凭证 w ggl,+7
P (469)physical inventory 实地盘存 &^Xm4r%u_
P (470)planning 计划 Kg%_e9nj#
P (471)planning horizon 计划时限