表外科目（业务）    off-balance-sheet items（operation）

预算外支出（收入）    off-budget (extra-budgetary) expenditure (revenue)

离岸银行业务    off-shore banking (business)

非现场稽核    off-site surveillance (or monitoring)

月环比    on a month-on-month basis; on a monthly basis

按可比口径    on comparable basis

同比    on year-on-year basis;over the same period of the previous year

转贷    on-lending

现场稽核    on-site examination

公开市场操作    open market operations

敞口头寸    open position

操作弹性    operational flexibility

机会成本    opportunity cost

国家对个人其他支出    other government outlays to individuals

农副产品采购支出    outlays for agricultural procurement

综合效益指标    overall efficiency indicator

综合国力    overall national strength (often measured by GDP)

透支    overdraft

欠息    overdue interest

应收未收利息    overdue interest

逾期贷款    overdue loans;past-due loans

货款拖欠    overdue obligations to suppliers

境外投资    overseas investment

所有者权益    owner‘s equity