2651notes register 票據(jù)登記簿
2652not-for-profit organization 非營(yíng)利組織
2653notice of deficiency 補(bǔ)稅通知單
2654notice of dishonor 退票通知單
2655not negotiable 不可轉(zhuǎn)讓的
2656not sufficient funds check 存款不足支票
2657number of days in receivables 應(yīng)收賬款收款天數(shù)
2658number of days sales in inventory存貨銷售天數(shù)
2659objective ①經(jīng)營(yíng)目標(biāo)②客觀的
2660objectives of accounting 會(huì)計(jì)目標(biāo)
2661objectives of financial statement會(huì)計(jì)報(bào)表目標(biāo)
2662objective value 客觀價(jià)值
2663objectivity principle 客觀性原則
2664obligation 義務(wù),債務(wù)
2665obligatory audit強(qiáng)制審計(jì)
2666observation test 觀察性抽查,觀測(cè)性抽查
2667obsolescence 陳舊
2668obsolete asset 陳舊資產(chǎn)
2669occupancy expense 占用費(fèi)
2670occupational licensing 職業(yè)注冊(cè),專業(yè)注冊(cè)
2671occupational prestige 職業(yè)聲望
2672odd lot零批
2673off-balance-sheet activities 賬外業(yè)務(wù)活動(dòng)
2674off-balance-sheet asset 賬外資產(chǎn)項(xiàng)目
2675off-balance-sheet financing賬外融資
2676off-balance-sheet liability賬外負(fù)債項(xiàng)目
2677off-board 場(chǎng)外交易
2678off-budget 預(yù)算外
2679office audit內(nèi)勤審計(jì)
2680official audit法定審計(jì)
2681official exchange rate 法定匯率
2682official receiver法定破產(chǎn)企業(yè)接管人
2683offset account 抵銷賬戶
2684offset balance軋差
2685offsetting error 相抵差錯(cuò)
2686offshore funds 境外資金
2687on account賒賬
2688oncost 間接費(fèi)用
2689on demand 即期,見(jiàn)票即付
2690on hand 持存,庫(kù)存
2691on-line data base 聯(lián)機(jī)數(shù)據(jù)庫(kù)
2692on-line processing 聯(lián)機(jī)處理
2693open account ①未清賬②賒賬
2694open-end credit 開(kāi)口信貸,無(wú)固定期限信貸
2695open-end mortgage 開(kāi)口抵押,無(wú)固定限額抵押
2696open-end mutual fund 開(kāi)放股份互助基金投資公司
2697opening balance 期初余額
2698opening entry 期初分錄
2699open market purchase 公開(kāi)市場(chǎng)購(gòu)回股份
2700operating account 營(yíng)業(yè)賬戶
2652not-for-profit organization 非營(yíng)利組織
2653notice of deficiency 補(bǔ)稅通知單
2654notice of dishonor 退票通知單
2655not negotiable 不可轉(zhuǎn)讓的
2656not sufficient funds check 存款不足支票
2657number of days in receivables 應(yīng)收賬款收款天數(shù)
2658number of days sales in inventory存貨銷售天數(shù)
2659objective ①經(jīng)營(yíng)目標(biāo)②客觀的
2660objectives of accounting 會(huì)計(jì)目標(biāo)
2661objectives of financial statement會(huì)計(jì)報(bào)表目標(biāo)
2662objective value 客觀價(jià)值
2663objectivity principle 客觀性原則
2664obligation 義務(wù),債務(wù)
2665obligatory audit強(qiáng)制審計(jì)
2666observation test 觀察性抽查,觀測(cè)性抽查
2667obsolescence 陳舊
2668obsolete asset 陳舊資產(chǎn)
2669occupancy expense 占用費(fèi)
2670occupational licensing 職業(yè)注冊(cè),專業(yè)注冊(cè)
2671occupational prestige 職業(yè)聲望
2672odd lot零批
2673off-balance-sheet activities 賬外業(yè)務(wù)活動(dòng)
2674off-balance-sheet asset 賬外資產(chǎn)項(xiàng)目
2675off-balance-sheet financing賬外融資
2676off-balance-sheet liability賬外負(fù)債項(xiàng)目
2677off-board 場(chǎng)外交易
2678off-budget 預(yù)算外
2679office audit內(nèi)勤審計(jì)
2680official audit法定審計(jì)
2681official exchange rate 法定匯率
2682official receiver法定破產(chǎn)企業(yè)接管人
2683offset account 抵銷賬戶
2684offset balance軋差
2685offsetting error 相抵差錯(cuò)
2686offshore funds 境外資金
2687on account賒賬
2688oncost 間接費(fèi)用
2689on demand 即期,見(jiàn)票即付
2690on hand 持存,庫(kù)存
2691on-line data base 聯(lián)機(jī)數(shù)據(jù)庫(kù)
2692on-line processing 聯(lián)機(jī)處理
2693open account ①未清賬②賒賬
2694open-end credit 開(kāi)口信貸,無(wú)固定期限信貸
2695open-end mortgage 開(kāi)口抵押,無(wú)固定限額抵押
2696open-end mutual fund 開(kāi)放股份互助基金投資公司
2697opening balance 期初余額
2698opening entry 期初分錄
2699open market purchase 公開(kāi)市場(chǎng)購(gòu)回股份
2700operating account 營(yíng)業(yè)賬戶