O. E. (o. e. ) omission excepted?遺漏除外
O. F.?ocean freight?海運費
OFC?open for cover?預約保險
O. G.?ordinary goods?中等品
O. G. L. Open General License?不限額進口許可證
OI original issue 原始發行
OII?overseas investment insurance?海外投資保險
ok.?all correct?全部正確
o. m. s.?output per manshift?每人每班產量
O. P.?old price 原價格
O. P.?open policy?不定額保險單
opp?opposite?對方
opt.?optional?可選擇的
ord.?ordinary?普通的
OS?out of stock 無現貨
O/s?outstanding?未清償、未收回的
O. T.?overtime?加班
OTC?over-the -counter market 市場外交易市場
OVA overhead variance analysis?間接費用差異分析
OW?offer wanted?尋購啓示
OWE?optimum working efficiency?最佳工作效率?
oz?ounce(s)?盎司?
ozws.?otherwise?否則
p?penny;?pence; per?便士；便士；每
P paid this year?該年（紅利）已付
p. pint?品託（1/8加侖）
P.A. particular average; power of attorney?單獨海損；委託書
P.A.?personal account; private account?個人賬戶、私人賬戶
p.a., per ann. per annum 每年
P&A professional and administrative?職業的和管理的
P&I clause?protection and indemnity clause?保障與賠償條款
P&L profit and loss?盈虧，損益
P/A payment of arrival?貨到付款
P/C price catalog; price current 價格目錄；現行價格
P/E?price/earning?市盈率
P/H?pier-to-house?從碼頭到倉庫
P/N promissory note?期票，本票
P/P posted price?(股票等)的牌價
PAC put and call?賣出和買入期權
pat. patent?專利