（单词翻译:单击）
net current assets 净流动资产
net loss 净损失
net profit 纯利
net profit ratio 纯利率
net purchases 购货净额
net sales 销货净额
nominal account 虚帐户
noting 公证文件
noting charges 票据拒付手续费
object clause 目标条款
offer 认讲意图
opening stock 期初存货
opening entries 开帐分录
option 购买权
ordinary shares 普通股
overdraft 透支
overhead 间接费用
ownership 所有权
paid-up capital 己缴股本
par value 票面值
partnership 合伙企业
patent 专利权
payable on demand 随要随付
personal account 人名帐户
petty cash book 零用现金簿
petty cash voucher 零用现金凭单
posting 过帐
preference shares 优先股
premium 溢价
prepaid expenses 预付费用
prime cost 主要成本
pro rata 按比例分配
profit and loss account 损益帐
proprietor 资本主
provision for bad debts 呆帐准备
prudence 稳健保守
purchases account 购货帐
purchases journal 购货簿
purchases ledger 应付帐款分类帐
purchases ledger control account 应付帐款分类帐统制帐户
