财务英语英汉对照表 (O)

癸癸淼

财务英语英汉对照表 (O)
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O
objective目标，客观
objective evidence客观证据
objective function目标函数
objective of accounting会计目标
objective of financial statement财务报表的目标，会计报表的目标
objective value客观价值
objectivity principle客观性原则
object of accounting measurement会计计量对象
object of auditing审计对象
object of insurance保险对象，保险标的物
object of taxation课税对象
objects clause经营对象条款
obligation债务，偿债义务
obligatory audit强制审计
obligatory requirement强制性要求
obligee债权人
obligor债务人
observation观察，观测
observation evidence观察证据
observation test观察性抽查，观测性抽查
observed depreciation勘查折旧
obsolescence陈旧
obsolete equipment陈旧设备
obsolete inventory陈旧存货
occupancy expense占用费用
occupational licensing职业注册，专业注册
occupational prestige职业声望
occupational safety and health act职业安全和健康法
odd pricing奇零定价法
off-balance-sheet activities帐外业务活动
off-balance-sheet financing帐外筹资
off-balance-sheet trading帐外交易
off-board场外交易
off-budget预算外
offer报价，卖价
offer by prospectus通过招股说明书发行
offer by tender通过招标发行
offering商品销售，证券发行
offering list报价单
offering price卖价，报价
office audit内勤审计
office automotion办公室自动化
office of fair trading公平贸易管理巨
office of inspertor general总检查局
office of management and budget行政管理和预算局
officer公司高级职员，政府官员
official audit官方审计，法定审计
official exchange rate官定汇率，法定汇率
official list正式牌价表
official receiver破产企业财产法定接管人
official price法定价格
official referee法定公断人，法定公证人
official reserve法定准备金
off-line脱机，脱网
off-line processing脱机处理
offset抵消，冲销
offset account抵消帐户
offset balance轧差
offset deals补偿交易，补偿贸易
offsetting error相抵差错
offshore assembly境外装配
offshore finance subsidiary境外金融子公司
offshore funds境外资金
offshore shell company境外空壳公司
off-the-book帐外
old account老帐，旧帐
old age exemption老年免税额
old age ,survivors insurance老年和鳏寡生活保险
old cost老成本
oligopoly少数卖主垄断
oligopoly price少数卖主垄断
oligopsony少数买主垄断
oligopsony price少数买主垄断
ombudsman稽查专员，巡视专员
omission of income漏报收益
on account赊帐
on approval试销
on board已装船
on board bill of lading已装运提货单
on call即期，见票即付
on cash现金购货
oncost间接费用
on credit赊欠
on demand即期，见票即付
one-hundred percent statement百分率表
one-name paper名单票据
one-point arbitrage一点套汇，一点套利
one-price policy单一价格政策
one-transaction method单项业务法
one-way overhead variance analysis单一间接费用差异分析
on hand库存
on-line联机，联网
on-line accounting联网会计
on-line accounting news联网会计新闻
on-line auditing联网审计
on-line data base联网数据库
on-line library of accounting联网会计图书馆俗称
on-line filing联网纳税申报
on-line processing联机处理，联网处理
on line publication联网出版物
on-line service联网服务机构
on-line survey联网调查
on order未到订货
on presentation见票即付
on-the-job training在职培训
open account未清帐，赊帐
open bidding公开招标
open bill of lading不记名提货单
open check普通支票，非划线支票
open distribution公开推销
open economy开发经济
open-end contract开放型合同
open-end credit无固定限额信贷
open-end lease开放型租赁
open-end investment trust开放股份投资信托
open-end management company开放股份管理公司
open-end mortgage开放型抵押，未规定限额抵押
open-end mutual fund开发股份共同基金
open indent开放委托订货单
opening balance期初余额
opening entry开始分录
opening inventory期初存货
opening price开盘价格
open interest未结清权益
open market开放市场，自由市场
open market interest rate公开市场利率
open market operations公开市场操作，公开市场经营
open market purchase公开市场购回股份
open policy开放型保险单
open position多余头寸，开放状态
open tender公开招标
open the books开立新帐
open to buy进货限额
open to buy report进货限额报表
operating account营业帐户
operating activities营业活动
operating asset营业资产
operating asset turnover营业资产周转率
operating budget营业预算
operating capacity经营能力，营业能力
operating capacity maintenance concept营业能力维护概念
operating cost营业成本
operating cycle营业循环，营业周期
operating decision经营决策
operating expense营业费用
operating expense deduction营业费用扣减项目
operating exposure营业风险暴露
operating income营业收益
operating income to operating assets ratio营业收益对营业资产比率
operating lease营业性租赁
operating leverage ratio营业杠杆比率
operating leverage营业杠杆作用
operating loss营业损失
operating performance营业业绩，经营成果
operating ratio营业比率
operating profit营业利润
operating rate开工率
operating report营业报告
operating results营业成果
operating revenue营业收入
operating risk营业风险
operating statement营业报表
operating synergy营业增效作用
operating system操作系统
operational accountability经营成果会计责任
operational audit经营审计
operational budget经营预算
operational control经营控制
operational decision经营决策
operational game经营对策
operational international accounting国际业务会计
operational objective经营目标
operational planning经营计划
operational analysis经营分析
operational management经营管理
operations research经营研究，运筹学
opinion评价，建议；意见书
opinion paragraph意见段落
opinions会计原则委员会意见书
opportunity cost机会成本
opportunity cost approach机会成本法
optical character recognition system光字符识别系统
objective目标，客观
objective evidence客观证据
objective function目标函数
objective of accounting会计目标
objective of financial statement财务报表的目标，会计报表的目标
objective value客观价值
objectivity principle客观性原则
object of accounting measurement会计计量对象
object of auditing审计对象
object of insurance保险对象，保险标的物
object of taxation课税对象
objects clause经营对象条款
obligation债务，偿债义务
obligatory audit强制审计
obligatory requirement强制性要求
obligee债权人
obligor债务人
observation观察，观测
observation evidence观察证据
observation test观察性抽查，观测性抽查
observed depreciation勘查折旧
obsolescence陈旧
obsolete equipment陈旧设备
obsolete inventory陈旧存货
occupancy expense占用费用
occupational licensing职业注册，专业注册
occupational prestige职业声望
occupational safety and health act职业安全和健康法
odd pricing奇零定价法
off-balance-sheet activities帐外业务活动
off-balance-sheet financing帐外筹资
off-balance-sheet trading帐外交易
off-board场外交易
off-budget预算外
offer报价，卖价
offer by prospectus通过招股说明书发行
offer by tender通过招标发行
offering商品销售，证券发行
offering list报价单
offering price卖价，报价
office audit内勤审计
office automotion办公室自动化
office of fair trading公平贸易管理巨
office of inspertor general总检查局
office of management and budget行政管理和预算局
officer公司高级职员，政府官员
official audit官方审计，法定审计
official exchange rate官定汇率，法定汇率
official list正式牌价表
official receiver破产企业财产法定接管人
official price法定价格
official referee法定公断人，法定公证人
official reserve法定准备金
off-line脱机，脱网
off-line processing脱机处理
offset抵消，冲销
offset account抵消帐户
offset balance轧差
offset deals补偿交易，补偿贸易
offsetting error相抵差错
offshore assembly境外装配
offshore finance subsidiary境外金融子公司
offshore funds境外资金
offshore shell company境外空壳公司
off-the-book帐外
old account老帐，旧帐
old age exemption老年免税额
old age ,survivors insurance老年和鳏寡生活保险
old cost老成本
oligopoly少数卖主垄断
oligopoly price少数卖主垄断
oligopsony少数买主垄断
oligopsony price少数买主垄断
ombudsman稽查专员，巡视专员
omission of income漏报收益
on account赊帐
on approval试销
on board已装船
on board bill of lading已装运提货单
on call即期，见票即付
on cash现金购货
oncost间接费用
on credit赊欠
on demand即期，见票即付
one-hundred percent statement百分率表
one-name paper名单票据
one-point arbitrage一点套汇，一点套利
one-price policy单一价格政策
one-transaction method单项业务法
one-way overhead variance analysis单一间接费用差异分析
on hand库存
on-line联机，联网
on-line accounting联网会计
on-line accounting news联网会计新闻
on-line auditing联网审计
on-line data base联网数据库
on-line library of accounting联网会计图书馆俗称
on-line filing联网纳税申报
on-line processing联机处理，联网处理
on line publication联网出版物
on-line service联网服务机构
on-line survey联网调查
on order未到订货
on presentation见票即付
on-the-job training在职培训
open account未清帐，赊帐
open bidding公开招标
open bill of lading不记名提货单
open check普通支票，非划线支票
open distribution公开推销
open economy开发经济
open-end contract开放型合同
open-end credit无固定限额信贷
open-end lease开放型租赁
open-end investment trust开放股份投资信托
open-end management company开放股份管理公司
open-end mortgage开放型抵押，未规定限额抵押
open-end mutual fund开发股份共同基金
open indent开放委托订货单
opening balance期初余额
opening entry开始分录
opening inventory期初存货
opening price开盘价格
open interest未结清权益
open market开放市场，自由市场
open market interest rate公开市场利率
open market operations公开市场操作，公开市场经营
open market purchase公开市场购回股份
open policy开放型保险单
open position多余头寸，开放状态
open tender公开招标
open the books开立新帐
open to buy进货限额
open to buy report进货限额报表
operating account营业帐户
operating activities营业活动
operating asset营业资产
operating asset turnover营业资产周转率
operating budget营业预算
operating capacity经营能力，营业能力
operating capacity maintenance concept营业能力维护概念
operating cost营业成本
operating cycle营业循环，营业周期
operating decision经营决策
operating expense营业费用
operating expense deduction营业费用扣减项目
operating exposure营业风险暴露
operating income营业收益
operating income to operating assets ratio营业收益对营业资产比率
operating lease营业性租赁
operating leverage ratio营业杠杆比率
operating leverage营业杠杆作用
operating loss营业损失
operating performance营业业绩，经营成果
operating ratio营业比率
operating profit营业利润
operating rate开工率
operating report营业报告
operating results营业成果
operating revenue营业收入
operating risk营业风险
operating statement营业报表
operating synergy营业增效作用
operating system操作系统
operational accountability经营成果会计责任
operational audit经营审计
operational budget经营预算
operational control经营控制
operational decision经营决策
operational game经营对策
operational international accounting国际业务会计
operational objective经营目标
operational planning经营计划
operational analysis经营分析
operational management经营管理
operations research经营研究，运筹学
opinion评价，建议；意见书
opinion paragraph意见段落
opinions会计原则委员会意见书
opportunity cost机会成本
opportunity cost approach机会成本法
optical character recognition system光字符识别系统
optimal capital structure最优资本结构
optimal investment最优投资
optimal portfolio最优证券组合投资
optimal solution最优解
optimization最优化
optimization model最优化模型
optimum lot size最优批量
optimum output最优产量
optimum rate of interest最优利率
optimum taxation最优税收制度
option选择权，购股权,期权
optional bond可任意提前兑回债券
optional dividend任选发放方式的股利
option features期权特征
option market期权市场
option money期权定金
option period期权有效期
oral contract口头合同
oral evidence口头证据
order订单，订货单；支付通知单；破产清算通知书；债务清偿顺序
order bill of lading指定人提货单
order check指定人支票，记名支票
order cost system订单成本制度
order cost订货成本
order of priority债权优先顺序
order-point control system订货点控制制度
order quantity订货量
ordinary annuity普通年金
ordinary budget普通预算
ordinary creditor普通债权人
ordinary debt普通债务
ordinary depreciation普通折旧
ordinary expenditure普通支出，日常支出
ordinary income普通收益
ordinary interest普通利息
ordinary life insurance普通人寿保险
ordinary loss普通损失
ordinary negligence普通疏忽，普通过失
ordinary partnership普通合伙
ordinary repairs普通修理，日常维修
ordinary resolution普通决议
organization cost开办成本
organization structure组织结构
ordinary share普通股
ordinary share capital普通股股本
ordinary share dividend普通股股利
organization chart组织机构图
organized securities exchange有组织机构的证券交易所
original balance原始余额
original beneficiary原受款人
original capital原始资本
original cost原始成本
original document原始单据，原始凭证
original entry原始分录
original investment原始投资
original issue discount原始发行折价
original retail price原始零售价格
original value 原始价值
originator发起人，创办人
origin period基期
OTC market场外交易市场
other things being equal其他条件不变
our account往帐
outgo支出
outlay支出
outlay cost实支成本
out of date check过期支票，失效支票
out-of-pocket cost现付成本，实付成本
output产出，产量;输出
output budget产出预算，产出项目预算
out-of-stock cost却货成本，脱销成本
output cost产出成本
output device输出设备
output method产量法
output tax产出税
output value产出价值
outside director外部董事
outside lag外在时间滞差
outside market场外市场
outside stock非上市股票
outstanding account未清帐款
outstanding bond未清偿债务
outstanding capital stock流通在外股份
outstanding check未兑现支票
overall budget总预算
overall cost of capital资本总成本
overall variance总差异
overall yield总收益率
over-and-short account溢缺帐户
overapplied overhead多分配间接费用
overauditing超量审核
overbought超储，超额买卖
over-capitalization 超额成本
overcharge多收帐款
overdraft透支
overdraft interest透支利息
overdue过期未付
over estimate高估
overhead间接费用
overhead absorption间接费用摊配
overhead cost间接费用成本
overhead pool间接费用归集
overhead rate间接费用分配率
overhead variance间接费用差异
overhead variance analysis间接费用差异分析
over insurance超额保险
over investment超额投资
over invoicing开高价发票
overissue超额发行
overleverage过高财务杠杆作用
overriding letter of credit转开信用证
overriding royalty重跌区使用费
oversaving过分储蓄
overseas branch国外分支机构，海外分支机构
overseas income海外收益
overseas investment国外投资，海外投资
overseas private investment corporation海外私人投资公司
overstate高估
overstock超储
oversubscription超额认购
over-the-counter market场外交易市场
overtime rate加班工资率
overtrading超额经营
over valuation计价过高
owe欠帐
owner企业主，业主
owners’ equity企业主产权，业主产权
owners’ equity statement业主产权表
ownership所有权
own funds自有资金
own shares自有股份