N (428)number of days stock 存货周转天数 $<4Ar*i
N (429)number of weeks stock 存货周转周数 X$9QW3.M
O (430)objective classification 客体分类 1l_ }O1
O (431)obsolescence 陈旧 2M?
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O (432)off balance sheet finance 资产负债表外筹资 i!3K G|V
O (433)offer for sale 标价出售
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O (434)operating budget 经营预算 =]a@ )6y
O (435)operating lease 经营租赁 X6 ,9D[Nw
O (436)operating statement 营业报表 0UJ`<Bfd
O (437)operation time 操作时间 `5 Btg.
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O (438)operational control 经营控制 }|Tg_+
O (439)operational gearing 经营杠杆 Y14R"*t~
O (440)operating plans 经营计划 [bG>qe1}&
O (441)opportunity cost 机会成本 R3n&o%$*
O (442)order 定单 lrhAO"/1
O (443)ordinary shares 普通股 yk<jlVF$j
O (444)out-of-date cheque 过期支票 ^-u HdafP
O (445)over capitalization 过分资本化 ogqV]36Idh
O (446)overhead 制造费用 \
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O (447)overhead absorption rate 制造费用分配率
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O (448)overhead cost 制造费用 C|\^uR0
O (449)overtrading 超过营业资金的经营 1H =wl =K
P (450)paid cheque 已付支票 r fRo*u2"
P (451)paid-up share capital 认定股本 rx> Tc#g
P (452)parent company 母公司 $ud>Z;X=P
P (453)pareto distribution 帕累托分布 OLNn3
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P (454)participating preference shares 参与优先股 s ;s-6 %p
P (455)partnership 合伙 zm+ 4Rl(
P (456)payable ledger 应付款项账户 w3qf7{b
P (457)payback 回收期 i\;&CzC:
P (458)payments and receipts account 收入和支出报表 /]zib@i
P (459)payments withheld 保留款额 &&1Y"dFs
P (460)payroll 工资单 82za4u$q#
P (461)payroll analysis 工资分析 9>3Ltnn0
P (462)percentage profit on turnover 利润对营业额比率 ]HV~xD7\
P (463)period cost 期间成本 ^70 .g?(f[
P (464)perpetual inventory 永续盘存 `u~
P (465)personal account 记名账户 Y-q@~v Z]
P (466)PEPT 项目评审法 8TZ A T%4
P (467)petty cash account 备用金账户 o:8S$F`O@
P (468)petty cash voucher 备用金凭证 qTHg[sME
P (469)physical inventory 实地盘存 -ouJf}#R
P (470)planning 计划 &n]Z1e}5
P (471)planning horizon 计划时限
