Obsolescence 過(guò)時(shí)，陳舊

Off-balance-sheet financing 資產(chǎn)負(fù)債表外融資

Open account 未清賬戶(hù)

Operating activities 經(jīng)營(yíng)活動(dòng)

Operating cycle 營(yíng)業(yè)周期

Operating days 營(yíng)業(yè)日

Operating expenses 營(yíng)業(yè)費(fèi)用

Operating income 營(yíng)業(yè)收益

Operating lease 經(jīng)營(yíng)租賃

Operating margin 營(yíng)業(yè)毛利

Operating performance 經(jīng)營(yíng)業(yè)績(jī)

Operating revenues 營(yíng)業(yè)收入

Opinion letter 審計(jì)報(bào)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(chǎng)

Outstanding shares 發(fā)行在外的股份

Overhead 管理費(fèi)用

Owner's equity 所有者權(quán)益