2651notes register 票據(jù)登記簿
    2652not-for-profit organization 非營利組織
    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)營目標(biāo)②客觀的
    2660objectives of accounting 會計目標(biāo)
    2661objectives of financial statement會計報表目標(biāo)
    2662objective value 客觀價值
    2663objectivity principle 客觀性原則
    2664obligation 義務(wù),債務(wù)
    2665obligatory audit強(qiáng)制審計
    2666observation test 觀察性抽查,觀測性抽查
    2667obsolescence 陳舊
    2668obsolete asset 陳舊資產(chǎn)
    2669occupancy expense 占用費
    2670occupational licensing 職業(yè)注冊,專業(yè)注冊
    2671occupational prestige 職業(yè)聲望
    2672odd lot零批
    2673off-balance-sheet activities 賬外業(yè)務(wù)活動
    2674off-balance-sheet asset 賬外資產(chǎn)項目
    2675off-balance-sheet financing賬外融資
    2676off-balance-sheet liability賬外負(fù)債項目
    2677off-board 場外交易
    2678off-budget 預(yù)算外
    2679office audit內(nèi)勤審計
    2680official audit法定審計
    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
    2686offshore funds 境外資金
    2687on account賒賬
    2688oncost 間接費用
    2689on demand 即期,見票即付
    2690on hand 持存,庫存
    2691on-line data base 聯(lián)機(jī)數(shù)據(jù)庫
    2692on-line processing 聯(lián)機(jī)處理
    2693open account ①未清賬②賒賬
    2694open-end credit 開口信貸,無固定期限信貸
    2695open-end mortgage 開口抵押,無固定限額抵押
    2696open-end mutual fund 開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 公開市場購回股份
    2700operating account 營業(yè)賬戶