Obsolescence 過時，陳舊
Off-balance-sheet financing 資產(chǎn)負債表外融資
Open account 未清賬戶
Operating activities 經(jīng)營活動
Operating cycle 營業(yè)周期
Operating days 營業(yè)日
Operating expenses 營業(yè)費用
Operating income 營業(yè)收益
Operating lease 經(jīng)營租賃
Operating margin 營業(yè)毛利
Operating performance 經(jīng)營業(yè)績
Operating revenues 營業(yè)收入
Opinion letter 審計報告
Ordinary stock dividend 普通股股利
Organizational forms 組織形式
Original cost 原始成本
Other gains and losses 其它收益和虧損
Other revenues and expenses 其它收益和虧損
Output market 輸出市場
Outstanding shares 發(fā)行在外的股份
Overhead 管理費用
Owner's equity 所有者權益