N (428)number of days stock 存货周转天数 u.dYDi
N (429)number of weeks stock 存货周转周数 2rPmu
O (430)objective classification 客体分类 &hu>yH>j
O (431)obsolescence 陈旧 @jY=b<
O (432)off balance sheet finance 资产负债表外筹资 wGg_ vAn
O (433)offer for sale 标价出售 <sli!rv
O (434)operating budget 经营预算 R,dbq4xkl
O (435)operating lease 经营租赁 bYAtUEv
O (436)operating statement 营业报表 (NC]S
O (437)operation time 操作时间 O_\%8*;
O (438)operational control 经营控制 1Y'NG<d_
O (439)operational gearing 经营杠杆 wl7 (|\-
O (440)operating plans 经营计划 Oe
~g[I;
O (441)opportunity cost 机会成本 "Tz'j}< 9C
O (442)order 定单 z}w7X6&e
O (443)ordinary shares 普通股 vb`R+y@
O (444)out-of-date cheque 过期支票 B;e (5y-
O (445)over capitalization 过分资本化 gE: ?C2
O (446)overhead 制造费用 zd|n!3;
O (447)overhead absorption rate 制造费用分配率 e2qSU[
O (448)overhead cost 制造费用 +h08uo5c
O (449)overtrading 超过营业资金的经营 U*4r<y9R
P (450)paid cheque 已付支票 G&
m~W
P (451)paid-up share capital 认定股本 -}(2}~{e(
P (452)parent company 母公司 Z5|BwM
P (453)pareto distribution 帕累托分布 Z0%:j\W4c
P (454)participating preference shares 参与优先股 &&g02>gE
P (455)partnership 合伙 e2^TQv2(=e
P (456)payable ledger 应付款项账户 T.}Y&,n$$5
P (457)payback 回收期 c{
([U
P (458)payments and receipts account 收入和支出报表 +\]Gu
(z<
P (459)payments withheld 保留款额 bEm9hFvd
P (460)payroll 工资单 {B-
*w%}HU
P (461)payroll analysis 工资分析 D$N;Qb
P (462)percentage profit on turnover 利润对营业额比率 #/B g5:
P (463)period cost 期间成本 8W Etm}
P (464)perpetual inventory 永续盘存 2Gh&h(
P (465)personal account 记名账户 JED\"(d(
P (466)PEPT 项目评审法 y9b%P]i
P (467)petty cash account 备用金账户 g%<n9AUl
P (468)petty cash voucher 备用金凭证 |'-%d^Z
P (469)physical inventory 实地盘存 >L')0<!&
P (470)planning 计划 p(6 sN=
P (471)planning horizon 计划时限