2659 objective ①經營目標②客觀的

2660 objectives of accounting 會計目標

2661 objectives of financial statement 會計報表目標

2662 objective value 客觀價值

2663 objectivity principle 客觀性原則

2664 obligation 義務,債務

2665 obligatory audit 強制審計

2666 observation test 觀察性抽查,觀測性抽查

2667 obsolescence 陳舊

2668 obsolete asset 陳舊資產

2669 occupancy expense 占用費

2670 occupational licensing 職業(yè)注冊,專業(yè)注冊

2671 occupational prestige 職業(yè)聲望

2672 odd lot 零批

2673 off-balance-sheet activities 賬外業(yè)務活動

2674 off-balance-sheet asset 賬外資產項目

2675 off-balance-sheet financing 賬外融資

2676 off-balance-sheet liability 賬外負債項目

2677 off-board 場外交易

2678 off-budget 預算外

2679 office audit 內勤審計

2680 official audit 法定審計

2681 official exchange rate 法定匯率

2682 official receiver 法定破產企業(yè)接管人

2683 offset account 抵銷賬戶

2684 offset balance 軋差

2685 offsetting error 相抵差錯

2686 offshore funds 境外資金

2687 on account 賒賬

2688 oncost 間接費用

2689 on demand 即期,見票即付

2690 on hand 持存,庫存

2691 on-line data base 聯(lián)機數(shù)據(jù)庫

2692 on-line processing 聯(lián)機處理

2693 open account ①未清賬②賒賬

2694 open-end credit 開口信貸,無固定期限信貸

2695 open-end mortgage 開口抵押,無固定限額抵押