本站大部份資料在 2016 年後就未更新，若資料內無明確標示資料時間，請預設該資料為過時資料並斟酌使用，謝謝
會計學英中對照名詞等資訊。
| 英文名稱 | 中文名稱 | |
|---|---|---|
| 56872895 | open check | 普通支票 |
| 56872896 | open corporation | 股份公開公司 |
| 56872897 | open credit | 普通賒欠，普通往來 |
| 56872898 | open market | 公開市場 |
| 56872899 | open reserve | 公開準備 |
| 56872900 | open the books | 開立新帳 |
| 56872901 | open to buy | 許囥w額 |
| 56872902 | open to buy estimate | 許囥w額概算 |
| 56872903 | open to buy report | 許囥w額報告 |
| 56872904 | open [-end] bond | 開口抵押債券 |
| 56872905 | open [-end] mortgage | 未定限額之抵押 |
| 56872906 | open-end investment company | 開口投資公司，開放型投資公司 |
| 56872907 | opening balance | 期初餘額 |
| 56872908 | opening entry | 開帳分錄，開業分錄 |
| 56872909 | opening inventory，initial inventory | 期初存貨 |
| 56872910 | operating account | 營業收支帳目，經常帳目 |
| 56872911 | operating and maintenance supplies | 營繕用品 |
| 56872912 | operating asset | 營業資產 |
| 56872913 | operating budget | 營業收支預算，經常預算 |
| 56872914 | operating capacity | 營運能量 |
| 56872915 | operating cost | 營業成本 |
| 56872916 | operating cycle | 營業週期 |
| 56872917 | operating deficit | 營業虧絀 |
| 56872918 | operating earning | 營業收益 |
| 56872919 | operating effectiveness | 經營效能 |
| 56872920 | operating expense | 營業費用 |
| 56872921 | operating income | 營業收益 |
| 56872922 | operating ledger | 營業收支分類帳 |
| 56872923 | operating leverage | 營業挺率，營業槓桿作用 |
| 56872924 | operating profit | 營業利益 |
| 56872925 | operating ratio | 營業比率 |
| 56872926 | operating report | 營運報告 |
| 56872927 | operating reserve | 營業準備 |
| 56872928 | operating results | 營業成績 |
| 56872929 | operating revenue | 營業收入，營業所入 |
| 56872930 | operating statement，operation statement | 損益表，經常收支表 |
| 56872931 | operating supply | 營業用品 |
| 56872932 | operating-characteristic curve | 營運特性曲線(統計品質控制) |
| 56872933 | operating-performance income statement | 營業績效損益表 |
| 56872934 | operation | 作業，動作 |
| 56872935 | operation capacity | 工作能量，經營能力 |
| 56872936 | operation cost system | 作業成本制 |
| 56872937 | operational accounting and analysis system，OAAS | 作業會計分析制 |
| 56872938 | operations analysis，operation research | 作業分析，作業研究 |
| 56872939 | opportunity cost | 機會成本 |
| 56872940 | opposing value | 相銷價值 |
| 56872941 | optimum output | 最佳生產量 |
| 56872942 | option | 預約，買賣權，取捨權 |
| 56872943 | optional dividend | 任選股利 |
| 56872944 | order | 定單，單，地方規章 |