partner  participative manageme... participating loan  participating capital ... partial audit  parity price  parent company financi... parent company  par paper reorganization paper money  paper gain paper audit  paper  panic  paid-up capital paid-in surplus  paid-in capital  padding  packing expense  package price  package mortgage  Pacioli, Luca(1445~151... PA  original cost  original capital  organization cost  ordinary share  ordinary partnership ordinary income  ordinary creditor  order of priority ordering cost order bill of lading  order bill of exchange... order option premium  option market  option optimal(optimum) inves... optimal(optimum) capit... opportunity cost opinion operations research  operations management ... operational research  operational decision  operational budget  open account  on-line processing  on-line data base  on hand  on demand  oncost  on account offshore funds  offsetting error  offset balance offset account  official receiver official exchange rate... official audit office audit off-budget  off-board  off-balance-sheet liab... off-balance-sheet fina... off-balance-sheet asse... off-balance-sheet acti... odd lot occupational prestige ... occupational licensing... occupancy expense  obsolete asset  normal  no par value stock  nontaxable income nonroutine decision  nonrecurring income  nonpublic information nonpublic corporation ... nonprofit organization... nonprofit accounting  nonoperating income  nonoperating asset  nonnotice audit  nonnegotiable bill of ... nonmonetary transactio... nonmonetary liability ... nonmonetary asset  noninterest-bearing no... nonexecutive director ... nondiversifiable risk ... nondepreciable asset nondeductible expense ... noncumulative preferre... nonconvertible currenc... nonconvertible bond  net profit  net proceeds