O_会计词典_温州集讯信息技术有限公司

2、OC

OCBC

OCC

occupancy cost　

occupancy expense

occupational licensing　

occupational mobility

occupational pension

occupational pension scheme

occupational prestige　

occupational tax

occupier　

3、OD

OD　

odd lot

4、OE

OECD　

OECF

OEIC　

5、OF

off　

off peak

off-balance sheet finance[OBSF]　

off-balance-sheet

off-balance-sheet asset

off-balance-sheet item

off-balance-sheet liability

off-board

offer　

offer by prospectus　

offer by tender

offer period　

offeree

offering

offering circular　

offering memorandum　

offeror　

office

office audit　

office equipment

Office of Fair Trading[OFT]　

office of profit　

Office of the Comptroller of the Currency[OCC]　

office supplies　

officer

officer’s check

officers of a company　

official　

official list　

official receiver

official reserves

offset　

offsetting error　

offshore

offshore company　

offshore fund　

off-the-job training

off-the-shelf company　

OFT　

6、OI

oil-and-gas payment　

oil-exporting country

7、OL

old age pension　

old and new balance proof　

8、OM

OMC　

OMDR　

omission of profit

9、ON

ON

on consignment　

on cost　

on hand　

on-cost　

one board lot of securities　

one hundred percent reserve　

one-line vote　

one-man company[OPC]

one-off

one-off item　

onerous contract

onerous contracts　

onerous tax

one-stop banking

on-floor order　

on-lending

online computer systems

online data base

online processing

on-site examination　

10、OP

OPC

OPEC

open a position

open an account　

open bid　

open certificate　

open coastal cities

open competition　

open contract　

open credit

open domestic market

open door policy

open economy　

open end credit　

open inflation　

open interest　

open market

Open Market Committee[OMC]

open market purchasing　

open market value　

open offer（listing method）

open order

open price

open tender

open-door to the outside world　

open-end contract　

open-end credit

open-end mortgage

open-end mutual fund　

open-ended

open-ended fund

Open-Ended Investment Corporation[OEIC]　

opening balance　

opening price　

opening quotation

opening stock　

opening up

open-market credit

open-market operations

open-market paper

open-market rates　

open-price system　

operate

operate independently，assume sole respon-sibility

operating

operating account

operating activities　

operating agreement

operating and financial review

operating budget　

operating capacity

operating capacity maintenance concept　

operating capital　

operating cash flow[OCF]　

operating cycle

operating decision　

operating deficit　

operating expenditures　

operating expense deduction　

operating expenses

operating income

operating lease　

operating leverage　

operating leverage ratio　

operating license　

operating loan　

operating loss　

operating margin　

operating performance　

operating performance ratio　

operating plans

operating profit　

operating ratio

operating report　

operating reserve

operating revenue

operating risk　

operating statement

operating strategy　

operating surplus　

operation

operation and management　

operation of capital

operational audit

operational budget　

operational control

operational decisions

operational fund　

operational gearing

operational losses　

operational mechanism

operational research

operational variances

operations management　

operative aggregate　

operator　

opinion

opinion polls　

opinion shopping　

opportunity cost

opportunity cost approach　

optimal（optimum）capital structure　

optimal（optimum）investment　

optimal currency area

optimal price　

optimal solution

optimist

optimize　

optimize capital structure

optimize investment structure　

optimize resource allocation

optimum

optimum portfolio

optimum rate of expenditure　

option

option contract

option dealing　

option on a futures contract　

option on commodities　

option position　

option premium　

option pricing model　

option to tax　

optional date　

optional dividend

optional stipulation　

Options Clearing Corporation[OCC]（Chicago）

Options Clearing House Pty Limited（Sydney）

options market　

options market maker

options pricing model　

options trading

Options Trading Rules　

11、OR

ORCD

order　

order bill of exchange　

order bill of lading　

order for payment of money

order for purchase

order for redirection

order fulfillment　

order instrument　

order number[ON]　

order of discharge

order of foreclosure absolute

order of mail transfer

order of priority　

order party

order processing　

order to pay admitted debt　

order-based system

ordering bank identifier

ordering cost　

ordinary activities　

ordinary annual contribution

ordinary annuity

ordinary bonds　

ordinary course of business

ordinary creditor　

ordinary income　

ordinary partnership　

ordinary resolution

ordinary share capital

ordinary shareholders’equity（funds）　

ordinary shares　

organic growth　

organization　

organization and methods

organization certificate

organization cost　

organization expense　

Organization for Economic Co-operation and Development[OECD]　

Organization for Regional Cooperation and Development[ORCD]

organization of financial management

Organization of Petroleum Exporting Countries[OPEC]　

organizational chats　

organizational goals

organizational structures

organize

organized

organizing ability　

Orient First Capital Limited　

origin of turnover

original capital

original cost　

original document　

original entry error　

original estimates　

original evidence

original executor

original investment

original invoice　

original issue price　

original margin　

original mortgagee　

original mortgagor　

original receipt　

original record

original securities

original value　

original value of fixed assets

original-issue stock

originating bank

originating timing difference　

origination fee

originator

ORIX Asia Limited

ornament gold　

12、OS

OS

Osaka Securities Exchange[OSE]

OSE　

Oslo Stock Exchange[OSE]

13、OT

OTB　

OTC

OTD

other accrued expenses payable

other additional paid-in capital　

other advance receipts　

other assets　

other cash and cash equivalents

other creditors　

other current assets

other current liabilities

other deductions

other deferred assets

other deferred liabilities

other information　

other intangibles　

other liabilities

other long term assets

other long term liabilities　

other long-term investments

other long-term liabilities　

other long-term liabilities-current portion

other long-term receivables　

other manufacturing expenses　

other monetary assets-bank draft　

other monetary assets-cash for investment　

other monetary assets-cash in other cities

other monetary assets-cashier’s check　

other monetary assets-credit cards

other monetary assets-letter of credit deposit

other operating costs　

other operating expenses

other operating income　

other payable to government　

other prepaid expenses

other receivables

OTM　

14、OU

OUB

out of balance　

out of pocket expenses

out of stock[OS]　

out of the money[OTM]

out-dated management　

outflow of capital　

outflow of fund　

outgo

outgoing interchange

outgoing partner　

outgoings

outgoings and expenses　

outlawed　

outlay

outlying business district

out-of-date check　

out-of-hours trading

out-of-pocket cost（expense）

out-of-the-money option

outperform

outport collection　

output　

output method　

output method of depreciation　

output tax

outright transaction

outside borrowing

outside dealing

outside director　

outsourcing

outsourcing internal audit

outstanding account

outstanding allocation

outstanding amount　

outstanding balance

outstanding bill　

outstanding borrowing

outstanding capital stock

outstanding check　

outstanding claim portfolio

outstanding commitment

outstanding debt

outstanding deposit

outstanding derivatives contract

outstanding loan　

outstanding negotiable certificate of deposit　

outstanding obligation　

outstanding tax

outstanding uncapitalized interest　

outturn

outward documentary bill

outward remittance

15、OV

over and above inflation　

over capitalization

over production　

over the counter[OTC]　

over-absorbed overhead　

overall

overall average　

overall balance

overall consumer price index　

overall coverage　

overall demand and supply

overall domestic export

overall economic situation

overall growth rate　

overall investment

overall liquidity ratio　

overall market price coverage

overall price relative

overall review of financial statements

overall surplus

overall tally　

over-allotment　

over-and-short account　

over-applied overhead　

over-auditing　

overbid

overcapitalization

overcharge

over-collateralization

over-commitment

overdraft[OD]　

overdraft checking account

overdraft interest　

overdraft of an account　

overdraft on banks

overdraft on banks in foreign countries

overdraft on local banks

overdraft on outport banks

overdraft secured

overdraw

overdrawn account　

overdue　

overdue bill　

overdue fees　

overdue loan　

overdue receivables

over-employed economy　

overhang

overhaul

overhead

overhead absorption　

overhead absorption rate

overhead account

overhead analysis sheet　

overhead cost　

overhead cost absorbtion

overhead distribution summary

overhead efficiency variance　

overhead expenses

overhead productivity variance　

overhead total variance

overhead variance analysis

overhead volume variance

overheated economy

overheated market　

overnight interbank offered rate

overnight index swap　

overnight liquidity assistance　

overnight margin

overnight money

overnight position

overnight rate　

overpaid amount

overpayment of contribution　

overrun

Oversea-Chinese Banking Corporation[OCBC]

overseas

overseas assets

Overseas Economic Cooperation Fund[OECF]　

Overseas Trade Department[OTD]

Overseas Trust Bank[OTB]

Overseas Union Bank[OUB]

overseas-income taxation

overseas-listed company

oversell　

oversight of markets

over-spending　

overtax

over-the-counter dealings

over-the-counter derivative　

over-the-counter market

over-the-counter trading

overtime　

overtime and night differential

overtrading

16、OW

owe　

own

own shares

own shares repurchase

owner

owner of patent

owner’s capital

owner-occupier allowance　

owners’（stockholders’）current account

owners’equity

owner’s paper

owners’equity statement　

ownership by the entire people

ownership certificate

ownership in common

ownership of trade mark

ownership system