| Term | Definition / Meaning / Stand for |
| O |
Accounting & Auditing Abbreviations |
| OBSA |
Off-Balance Sheet Accounting |
| OBS |
Off-Balance Sheet |
| OBA |
Online Banking Audit |
| OBC |
Opening Balance Control |
| OB |
Opening Balance |
| OAS |
Operating Accounting System |
| OAR |
Operating Asset Ratio |
| OAV |
Operating Asset Valuation |
| OBF |
Operating Budget Forecast |
| OBR |
Operating Budget Report |
| OCS |
Operating Cash Flow Statement |
| OCC |
Operating Cost Control |
| OCE |
Operating Cost Efficiency |
| OCR |
Operating Cost Ratio |
| OEA |
Operating Expense Allocation |
| OEC |
Operating Expense Control |
| OEF |
Operating Expense Forecast |
| OGA |
Operating Gross Asset |
| OGR |
Operating Gross Revenue |
| OIB |
Operating Income Before Taxes |
| OLA |
Operating Lease Accounting |
| OLC |
Operating Lease Cost |
| OLF |
Operating Lease Finance |
| OLR |
Operating Lease Report |
| OMA |
Operating Margin Analysis |
| OMC |
Operating Margin Calculation |
| OM |
Operating Margin |
| ONC |
Operating Net Cash |
| ONI |
Operating Net Income |
| ONL |
Operating Net Loss |
| OPA |
Operating Profit Analysis |
| OPC |
Operating Profit Calculation |
| OPD |
Operating Profit Distribution |
| OPE |
Operating Profit Estimate |
| OPI |
Operating Profit Indicator |
| OPM |
Operating Profit Margin |
| OPR |
Operating Profit Ratio |
| OPS |
Operating Profit Statement |
| OPV |
Operating Profit Variance |
| OP |
Operating Profit |
| ORA |
Operating Revenue Analysis |
| ORC |
Operating Revenue Calculation |
| ORD |
Operating Revenue Distribution |
| ORM |
Operating Revenue Management |
| ORP |
Operating Revenue Plan |
| ORR |
Operating Revenue Ratio |
| ORS |
Operating Revenue Statement |
| ORV |
Operating Revenue Variance |
| OR |
Operating Revenue |
| OAT |
Operational Audit Trail |
| OA |
Operational Audit |
| OIA |
Operational Internal Audit |
| OCA |
Other Current Assets |
| OFC |
Other Financial Costs |
| OFI |
Other Financial Income |
| OFR |
Other Financial Reporting |
| OFA |
Other Fixed Assets |
| OIF |
Other Income Fund |
| OIM |
Other Income Management |
| OIR |
Other Income Report |
| OIS |
Other Income Statement |
| OIC |
Other Income and Charges |
| OMV |
Other Market Value |
| OMF |
Other Monetary Funds |
| ONR |
Other Non-operating Revenue |
| OOA |
Other Operating Assets |
| OOC |
Other Operating Costs |
| OOF |
Other Operating Funds |
| OOS |
Other Operating Statement |