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Science Glossary Terms - O

Object Consolidation

Object Type

Objectivity

Obligations

Occurrence

Office of Management and Budget

On account

One-Write system

Open Market Value

Open transaction

Open-End Mutual Fund

Opening the books

Operating activities

Operating assets

Operating expense to sales

Operating Expenses and Equipment

Operating leverage

Opinion paragraph

Option

Ordinary Income

Ordinary Share

Organization

Organization cost

Organization for Economic Cooperation and Development

Original book of entry

Other Comprehensive Basis of Accounting

Other Post-Retirement Employee Benefit

Other revenues and expenses

Outstanding checks

Outstanding deposits

Outstanding shares

Overall review

Overhead

Overhead absorption

Overtime rate

Owner's equity



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