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Business 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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