P.P.I. policy proof of interest 凭保证单证明的保险利益

POE port of entry 报关港口

POP advertising point-of-purchase advertising 购物点广告

POR pay on return 收益

PR payment received 付款收讫

PS postscript 又及

PV par value; present value 面值；现
P&A professional and administrative 职业的和管理的

P&I clause protection and indemnity clause 保障与赔偿条款

P&L profit and loss 盈亏，损益

P/A payment of arrival 货到付款

P/C price catalog; price current 价格目录；现行价格

P/E price/earning 市盈率

P/H pier-to-house 从码头到仓库

P/N promissory note 期票，本票

P/P posted price (股票等)的牌价

PAC put and call 卖出和买入期权

pat. patent 专利

PAYE pay as you earn 所得税预扣法

PAYE pay as you enter 进入时支付

PBT profit before taxation 税前利润

pc piece; prices 片，块；价格

pcl. parcel 包裹

pd paid 已付

per pro. per procurationem （拉丁）由...代理

o. m. s. output per manshift 每人每班产量

O. P. old price 原价格

O. P. open policy 不定额保险单

opp opposite 对方

opt. optional 可选择的

ord. ordinary 普通的来源：www.examda.com

OS out of stock 无现货

O/s outstanding 未清偿、未收回的

O. T. overtime 加班

OTC over-the -counter market 市场外交易市场

OVA overhead variance analysis 间接费用差异分析

OW offer wanted 寻购启示

OWE optimum working efficiency 最佳工作效率

oz ounce(s) 盎司

ozws. otherwise 否则

p penny; pence; per 便士；便士；每

P paid this year 该年（红利）已付

p. pint 品托（1/8加仑）

P.A. particular average; power of attorney 单独海损；委托书

P.A. personal account; private account 个人账户、私人账户

p.a., per ann. per annum 每年

OB other budgetary 其他预算

O. B. ordinary business 普通业务

O. B. (O/B) order book 订货簿

OB/OS index overbought/oversold index 超买超卖指数

OBV on-balance volume 持平数量法

o. c. over charge 收费过多

OC open cover 预约保险

o/d, o. d.,(O. D.) overdrawn 透支

OD overdraft 透支

O/d on demand 见票即付

O. E. (o. e. ) omission excepted 遗漏除外

O. F. ocean freight 海运费

OFC open for cover 预约保险

O. G. ordinary goods 中等品

O. G. L. Open General License 不限额进口许可证

OI original issue 原始发行

OII overseas investment insurance 海外投资保险

ok. all correct 全部正确

N. S. F. (NSF) no sufficient fund 存款不足

NSF check no sufficient fund check 存款不足支票

nt. wt. net weight 净重

NTA net tangible assets 有形资产净值

NTBs non-tariffs barriers 非关税壁垒

ntl no time lost 立即

NTS not to scale 不按比例

NU name unknown 无名

N. W. net worth 净值

NWC net working capital 净流动资本

NX not exceeding 不超过

N. Y. net yield 净收益

NZ$ New Zealand dollar 新西兰元

o order 订单

o. (O.) offer 发盘、报价

OA open account 赊帐、往来帐

o/a on account of 记入......帐户

o. a. overall 全面的、综合的

OAAS operational accounting and analysis system 经营会计分析制

NM no marks 无标记

N. N. no name 无签名

NNP net national product 国民生产净值

NO. (no.) number 编号、号数

no a/c no account 无此帐户

NOP net open position 净开头寸

NOW a/c negotiable order of withdrawal 可转让存单帐户

N/P net profit 净利

NP no protest 免作拒付证书

N. P. notes payable 应付票据

NPC nominal protection coefficient 名义保护系数

NPL non-performing loan 不良贷款

NPV method net present value method 净现值法

N. Q. A. net quick assets 速动资产净额