会计学专业词汇英语翻译
普通赊欠，普通往来 open credit公开市场 open market
公开准备 open reserve
开立新帐 open the books
许囥w额 open to buy
许囥w额概算 open to buy estimate
许囥w额报告 open to buy report
开口投资公司，开放型投资公司 open-end investment company
期初余额 opening balance
开帐分录，开业分录 opening entry
期初存货 opening inventory，initial inventory
营业收支帐目，经常帐目 operating account
营缮用品 operating and maintenance supplies
营业资产 operating asset
营业收支预算，经常预算 operating budget
营运能量 operating capacity
营业成本 operating cost
营业周期 operating cycle
营业亏绌 operating deficit
营业收益 operating earning
经营效能 operating effectiveness
营业费用 operating expense
营业收益 operating income
营业收支分类帐 operating ledger
营业挺率，营业杠杆作用 operating leverage
营业利益 operating profit
营业比率 operating ratio
营运报告 operating report
营业准备 operating reserve
营业成绩 operating results
营业收入，营业所入 operating revenue
损益表，经常收支表 operating statement，operation statement
营业用品 operating supply
营运特性曲线(统计品质控制) operating-characteristic curve
营业绩效损益表 operating-performance income statement
作业，动作 operation
工作能量，经营能力 operation capacity
作业成本制 operation cost system
作业会计分析制 operational accounting and analysis system，OAAS
作业分析，作业研究 operations analysis，operation research
机会成本 opportunity cost
相销价值 opposing value
