2659 objective ①经营目标②客观的
2660 objectives of accounting 会计目标
2661 objectives of financial statement 会计报表目标
2662 objective value 客观价值
2663 objectivity principle 客观性原则
2664 obligation 义务,债务
2665 obligatory audit 强制审计
2666 observation test 观察性抽查,观测性抽查
2667 obsolescence 陈旧
2668 obsolete asset 陈旧资产
2669 occupancy expense 占用费
2670 occupational licensing 职业注册,专业注册
2671 occupational prestige 职业声望
2672 odd lot 零批
2673 off-balance-sheet activities 账外业务活动
2674 off-balance-sheet asset 账外资产项目
2675 off-balance-sheet financing 账外融资
2676 off-balance-sheet liability 账外负债项目
2677 off-board 场外交易
2678 off-budget 预算外
2679 office audit 内勤审计
2680 official audit 法定审计
2681 official exchange rate 法定汇率
2682 official receiver 法定破产企业接管人
2683 offset account 抵销账户
2684 offset balance 轧差
2685 offsetting error 相抵差错
2686 offshore funds 境外资金
2687 on account 赊账
2688 oncost 间接费用
2689 on demand 即期,见票即付
2690 on hand 持存,库存
2691 on-line data base 联机数据库
2692 on-line processing 联机处理
2693 open account ①未清账②赊账
2694 open-end credit 开口信贷,无固定期限信贷
2695 open-end mortgage 开口抵押,无固定限额抵押
