N (428)number of days stock 存货周转天数 `@W3sW/^
N (429)number of weeks stock 存货周转周数 HE8' N=0
O (430)objective classification 客体分类 2&3e AJC
O (431)obsolescence 陈旧 WlF+unB!9
O (432)off balance sheet finance 资产负债表外筹资 y=y/d>=w
O (433)offer for sale 标价出售 7] R6
O (434)operating budget 经营预算 ;F"
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O (435)operating lease 经营租赁 vy>];!Cu
O (436)operating statement 营业报表 :T8u?@ .
O (437)operation time 操作时间 /r #b
O (438)operational control 经营控制 ^'
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O (439)operational gearing 经营杠杆 $fq-wl-=
O (440)operating plans 经营计划 ~GsH8yA_P
O (441)opportunity cost 机会成本 :..E:HdYO
O (442)order 定单 n#/U@qVgc
O (443)ordinary shares 普通股 `Pz!SJ|
O (444)out-of-date cheque 过期支票 S}XB
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O (445)over capitalization 过分资本化 &VtWSq-)
O (446)overhead 制造费用 w yuJSB
O (447)overhead absorption rate 制造费用分配率 ~)oWSo5ll
O (448)overhead cost 制造费用 Jv '3] (
O (449)overtrading 超过营业资金的经营 U)IsTk~}O
P (450)paid cheque 已付支票 A,-[/Z K/
P (451)paid-up share capital 认定股本 I
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P (452)parent company 母公司 W
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P (453)pareto distribution 帕累托分布 dK-
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P (454)participating preference shares 参与优先股 fS8XuT
P (455)partnership 合伙 (9'G
P (456)payable ledger 应付款项账户 a!SR" 3 k
P (457)payback 回收期 `Lb _J
P (458)payments and receipts account 收入和支出报表
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P (459)payments withheld 保留款额 Cv?<} q
P (460)payroll 工资单 g(z#h$@S
P (461)payroll analysis 工资分析 mYsuNTx!.
P (462)percentage profit on turnover 利润对营业额比率 jSOa
P (463)period cost 期间成本 No SqzJyh
P (464)perpetual inventory 永续盘存 8xeun~e"vS
P (465)personal account 记名账户 ys~p
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P (466)PEPT 项目评审法 PG-cu$\??
P (467)petty cash account 备用金账户 VLwJ6?.f'
P (468)petty cash voucher 备用金凭证 iPtm@f,bI
P (469)physical inventory 实地盘存 !Ed<xG/
P (470)planning 计划 P"h,[{Y*>
P (471)planning horizon 计划时限
