N (428)number of days stock 存货周转天数 z5EVG
N (429)number of weeks stock 存货周转周数 o}~3JBnT
O (430)objective classification 客体分类 sXB+s
O (431)obsolescence 陈旧
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O (432)off balance sheet finance 资产负债表外筹资 k/#>S*Ne
O (433)offer for sale 标价出售 a8JN19}D
O (434)operating budget 经营预算 @^CG[:|
O (435)operating lease 经营租赁 :`J>bHE
O (436)operating statement 营业报表 Hsl{rN
O (437)operation time 操作时间 :qnokrGzB
O (438)operational control 经营控制 \!w h[qEQ\
O (439)operational gearing 经营杠杆 7) 0q--B
O (440)operating plans 经营计划 F5IZ"Itu(
O (441)opportunity cost 机会成本 (C `@a/q
O (442)order 定单 @L;C_GEa
O (443)ordinary shares 普通股 $4Y&j}R
O (444)out-of-date cheque 过期支票 F+*Q <a4
O (445)over capitalization 过分资本化 "Ot{^_e
O (446)overhead 制造费用 an KuTI
O (447)overhead absorption rate 制造费用分配率 76cEKHa<
O (448)overhead cost 制造费用 -f.R#J$2
O (449)overtrading 超过营业资金的经营 |nm2Uy/0
P (450)paid cheque 已付支票 `a'`$'j
P (451)paid-up share capital 认定股本 N84qcc
P (452)parent company 母公司 C BlXC7_Mi
P (453)pareto distribution 帕累托分布 ~4 ^p}{
P (454)participating preference shares 参与优先股 IJIQ"
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P (455)partnership 合伙 8IJ-]wHIb
P (456)payable ledger 应付款项账户 o<J5!
P (457)payback 回收期 & rQD `E/
P (458)payments and receipts account 收入和支出报表 kY!C_kFcn
P (459)payments withheld 保留款额 i+AUQ0Zbf6
P (460)payroll 工资单 .. UoyBV
P (461)payroll analysis 工资分析 ;+/NjC1
P (462)percentage profit on turnover 利润对营业额比率
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P (463)period cost 期间成本 JUU
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P (464)perpetual inventory 永续盘存 cY~M4:vgT
P (465)personal account 记名账户 6
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P (466)PEPT 项目评审法 ITc`]K
P (467)petty cash account 备用金账户 bK7.St
P (468)petty cash voucher 备用金凭证 TkT-$=i
P (469)physical inventory 实地盘存 yoW>
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P (470)planning 计划 @+t (xCv
P (471)planning horizon 计划时限