2701operating activities 營(yíng)業(yè)活動(dòng)
2702operating budget 營(yíng)業(yè)預(yù)算
2703operating capacity 經(jīng)營(yíng)能力,營(yíng)業(yè)能力
2704operating capacity maintenance concept營(yíng)業(yè)能力維護(hù)概念
2705operating decision 經(jīng)營(yíng)決策,營(yíng)業(yè)決策
2706operating expense 營(yíng)業(yè)費(fèi)用
2707operating expense deduction 營(yíng)業(yè)費(fèi)用扣減項(xiàng)目
2708operating income 營(yíng)業(yè)收益
2709operating lease 營(yíng)業(yè)性租賃
2710operating leverage 營(yíng)業(yè)杠桿作用
2711operating leverage ratio 營(yíng)業(yè)杠桿比率
2712operating loss 營(yíng)業(yè)損失
2713operating performance ratio 營(yíng)業(yè)業(yè)績(jī)比率
2714operating profit 營(yíng)業(yè)利潤(rùn)
2715operating revenue 營(yíng)業(yè)收入
2716operating risk營(yíng)業(yè)風(fēng)險(xiǎn)
2717operating statement 營(yíng)業(yè)報(bào)表
2718operational audit 經(jīng)營(yíng)審計(jì),營(yíng)業(yè)審計(jì)
2719operational budget 經(jīng)營(yíng)預(yù)算
2720operational decision 經(jīng)營(yíng)決策
2721operational research 運(yùn)籌學(xué),經(jīng)營(yíng)研究
2722operations management 經(jīng)營(yíng)管理
2723operations research 運(yùn)籌學(xué),經(jīng)營(yíng)研究
2724opinion①意見,建議②意見書
2725opportunity cost機(jī)會(huì)成本 2726optimal(optimum) capital structure資本結(jié)構(gòu)
2727optimal(optimum) investment投資
2728option①購(gòu)股權(quán)②期權(quán)
2729option market 期權(quán)市場(chǎng)
2730option premium 期權(quán)定金
2731order①訂單②指令③破產(chǎn)清算命令
2732order bill of exchange 指定人匯票,記名匯票
2733order bill of lading 指定人提貨單,記名提貨單
2734ordering cost訂貨成本
2735order of priority債權(quán)優(yōu)先順序
2736ordinary annuity普通年金
2737ordinary creditor 普通債權(quán)人
2738ordinary income 普通收益
2739ordinary partnership普通合伙
2740ordinary share 普通股
2741organization cost 開辦成本,開辦費(fèi)
2742original capital 原始資本
2743original cost 原始成本
2744original document原始單據(jù),原始憑證
2745original entry 原始分錄
2746outgo 支出 2747outlay 支出 2748outlay cost 實(shí)支成本
2749out-of-pocket cost(expense) 現(xiàn)付成本,實(shí)付成本
2750out-of-stock cost 缺貨成本,脫銷成本
2702operating budget 營(yíng)業(yè)預(yù)算
2703operating capacity 經(jīng)營(yíng)能力,營(yíng)業(yè)能力
2704operating capacity maintenance concept營(yíng)業(yè)能力維護(hù)概念
2705operating decision 經(jīng)營(yíng)決策,營(yíng)業(yè)決策
2706operating expense 營(yíng)業(yè)費(fèi)用
2707operating expense deduction 營(yíng)業(yè)費(fèi)用扣減項(xiàng)目
2708operating income 營(yíng)業(yè)收益
2709operating lease 營(yíng)業(yè)性租賃
2710operating leverage 營(yíng)業(yè)杠桿作用
2711operating leverage ratio 營(yíng)業(yè)杠桿比率
2712operating loss 營(yíng)業(yè)損失
2713operating performance ratio 營(yíng)業(yè)業(yè)績(jī)比率
2714operating profit 營(yíng)業(yè)利潤(rùn)
2715operating revenue 營(yíng)業(yè)收入
2716operating risk營(yíng)業(yè)風(fēng)險(xiǎn)
2717operating statement 營(yíng)業(yè)報(bào)表
2718operational audit 經(jīng)營(yíng)審計(jì),營(yíng)業(yè)審計(jì)
2719operational budget 經(jīng)營(yíng)預(yù)算
2720operational decision 經(jīng)營(yíng)決策
2721operational research 運(yùn)籌學(xué),經(jīng)營(yíng)研究
2722operations management 經(jīng)營(yíng)管理
2723operations research 運(yùn)籌學(xué),經(jīng)營(yíng)研究
2724opinion①意見,建議②意見書
2725opportunity cost機(jī)會(huì)成本 2726optimal(optimum) capital structure資本結(jié)構(gòu)
2727optimal(optimum) investment投資
2728option①購(gòu)股權(quán)②期權(quán)
2729option market 期權(quán)市場(chǎng)
2730option premium 期權(quán)定金
2731order①訂單②指令③破產(chǎn)清算命令
2732order bill of exchange 指定人匯票,記名匯票
2733order bill of lading 指定人提貨單,記名提貨單
2734ordering cost訂貨成本
2735order of priority債權(quán)優(yōu)先順序
2736ordinary annuity普通年金
2737ordinary creditor 普通債權(quán)人
2738ordinary income 普通收益
2739ordinary partnership普通合伙
2740ordinary share 普通股
2741organization cost 開辦成本,開辦費(fèi)
2742original capital 原始資本
2743original cost 原始成本
2744original document原始單據(jù),原始憑證
2745original entry 原始分錄
2746outgo 支出 2747outlay 支出 2748outlay cost 實(shí)支成本
2749out-of-pocket cost(expense) 現(xiàn)付成本,實(shí)付成本
2750out-of-stock cost 缺貨成本,脫銷成本