Obsolescence 过时，陈旧
Off-balance-sheet financing 资产负债表外融资
Open account 未清账户
Operating activities 经营活动
Operating cycle 营业周期
Operating days 营业日
Operating expenses 营业费用
Operating income 营业收益
Operating lease 经营租赁
Operating margin 营业毛利
Operating performance 经营业绩
Operating revenues 营业收入
Opinion letter 审计报告
Ordinary stock dividend 普通股股利
Organizational forms 组织形式
Original cost 原始成本
Other gains and losses 其它收益和亏损
Other revenues and expenses 其它收益和亏损
Output market 输出市场
Outstanding shares 发行在外的股份
Overhead 管理费用
Owner's equity 所有者权益