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English to Spanish Dictionary of Accounting Terms
O
Objectivity
Obligation
Obligor
Obsolescence
Obsolete
Off-balance sheet asset
Off-balance sheet financing
Off-balance sheet liability
Office fund voucher
Official rate
Offset
Offset account
Offsetting error
Old balance
Omitted dividend
On demand
Open account
Open check
Open-end investment company
Open-end lease
Open-end mutual fund
Opening balance
Opening entry
Opening inventory
Opening net investment
Operating budget
Operating capacity
Operating capital
Operating cycle
Operating decisions
Operating expenses
Operating income
Operating lease
Operating leverage
Operating loss
Operating margin
Operating performance ratio
Operating profit
Operating profitability
Operating ratio
Operating results
Operating revenue
Operating risk
Operating statement
Operating summary
Operational audit
Operational budget
Opinion
Opportunity cost
Option
Option futures
Optional dividend
Optional reserve
Order book
Order entry
Ordering costs
Ordinary income
Ordinary interest
Ordinary share
Ordinary stock
Organization chart
Organization expenses
Original capital
Original cost
Original entry
Original records
Other assets
Other companies’ shares
Other companiesÂ’ shares
Other expenses
Other holdings
Other income
Other liabilities
Other overheads
Other revenue
Other time liabilities
Outgo
Outlays
Outside audit
Outstanding
Outstanding balance
Outstanding capital stock
Outstanding check
Outstanding installment
Outstanding installments
Outstanding loans
Outstanding payments
Outstanding shares
Over-the-counter stocks
Overage
Overages
Overcapacity
Overcharge
Overdraft
Overdraw
Overdrawn
Overdue
Overdue account
Overdue loans
Overhead charges
Overhead cost
Overheads
Overpriced security
Overpricing due to inflation
Overproduction
Overseas subsidiaries
Overseas trading results
Overstock
Overvalued
Own production costs
Owner’s equity
Owners of contracts
OwnerÂ’s equity
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