ODI Overseas Direct Investment 海外直接投资

OF Oracle Fiancial 甲骨文财务系统

OFC open for cover 预约保险

OP Operating Point 工作点

OS Out of Stock 无现货

OVA overhead variance analysis 间接费用差异分析

P paid this year 该年（红利）已付

P. profit 净利润，益处，利用

P.A. power of attorney 委托书

p.l. partial loss 分损

P.O.C. port of call 寄航港，停靠地

P.O.D. place of delivery 交货地点

P.O.L. Port of Loading 装货港

P.O.R. payable on receipt 货到付款

P.P. payback period （投资的）回收期

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

P/A payment of arrival 货到付款

P/C price catalog 价格目录

P/E price/earning 市盈率

P/H pier-to-house 从码头到仓库