A-Z Index

Terms starting with O.

All 135 finance and accounting terms beginning with O, each explained in plain English with real-world examples.

• Objectives and Key Results
• Objectivity
• Obligee
• Obligor
• Obsolete Inventory
• Obsolete Stock
• Occupancy Cost Per Employee
• Occupancy Rate
• Occupational Fraud
• Occurrence Policy
• Odd Lot
• OFAC
• Off-Balance-Sheet Financing
• Off-Balance-Sheet Items
• Offer Acceptance Rate
• Office of Foreign Assets Control
• Offshoring
• OIS
• Omega Ratio
• On-Budget Delivery Rate
• On-Target Earnings
• On-Time Delivery Rate
• Onboarding Cost
• One-off expenses
• One-off items
• One-Time Expense
• Onerous Contract
• Open Account
• Open Banking
• Open Book Management
• Open Interest
• Open Market Operations
• Open Market Repurchase
• Open to Buy
• Open-End Fund
• Opening Stock
• Operating Account
• Operating Agreement
• Operating Budget
• Operating Capital Ratio
• Operating Cash Flow
• Operating Cash Flow Per Share
• Operating Cash Flow Ratio
• Operating Cash Flow to Current Liabilities Ratio
• Operating Cash Flow to Debt Ratio
• Operating Cash Flow to Operating Expenses Ratio
• Operating Cash Flow to Sales Ratio
• Operating Cycle
• Operating Efficiency
• Operating Expenditure
• Operating Expense Ratio
• Operating Expenses
• Operating Lease
• Operating Leverage
• Operating Leverage Ratio
• Operating Margin
• Operating Model
• Operating Partnership
• Operating Profit
• Operating Profit Margin
• Operating Profit to Interest Ratio
• Operating Profit to Revenue Ratio
• Operating Ratio
• Operating Revenue to Assets Ratio
• Operational Alignment
• Operational Efficiency
• Operational Risk
• Operational Strategy
• Opportunity Cost
• Opt-Out
• Optimal Capital Structure
• Optimism Bias
• Option Agreement
• Option Contract
• Option Greeks
• Option Premium
• Options Contract
• Options Premium
• Options Trading
• Order Backlog
• Order Book
• Order Cycle Time
• Order Fulfillment Rate
• Order Fulfilment
• Order Fulfilment Cost
• Order Fulfilment Rate
• Order to Cash
• Order to Cash Cycle
• Orderly Liquidation Value
• Ordinary Dividend
• Ordinary Income
• Ordinary Share
• Ordinary Shares
• Organic Growth Rate
• Organisational Culture
• Organisational Structure
• Organizational Structure
• OTE (On-Target Earnings)
• Other Comprehensive Income
• OTM
• Out of the Money
• Out-of-Pocket Expense
• Out-of-Pocket Maximum
• Outcome Bias
• Outlier
• Outliers
• Output Per Hour
• Output Tax
• Outsourcing
• Outstanding Check
• Outstanding Checks
• Outstanding Cheque
• Outstanding Cheques
• Over-the-Counter Market
• Over-Trading
• Overall Equipment Effectiveness
• Overcollateralization
• Overconfidence Bias
• Overdraft Facility
• Overfitting
• Overhead
• Overhead Absorption
• Overhead Absorption Rate
• Overhead Allocation
• Overhead Cost
• Overhead Costs
• Overhead Rate
• Overhead Ratio
• Overnight Index Swap
• Overtime
• Overtrading Ratio
• Owner's Draw
• Owner's Drawings
• Owner's Equity
• Ownership Stake