| Abbreviation | Definition |
|---|---|
| OSB | Office of the Superintendent of Bankruptcies |
| OSCAR | Online System for Central Accounting and Reporting |
| OSD | Overages, Shortages, and Damages |
| OSR | Own-Source Revenue(s) |
| OSRAP | Office of Statewide Reporting and Accounting Policy (Louisiana) |
| OSRTC | Ontario Sound Recording Tax Credit |
| OSWA | Organizational Systems Wireless Auditor |
| OTA | One Time Adjustment |
| OTB | Off Trial Balance |
| OTOC | Ordem dos Técnicos Oficiais de Contas (Portugal) |
| OTP | Offer To Purchase |
| OTR | Order To Receipt |
| OTS | One Time Settlement |
| OTT | Over The Top |
| OVA | Overhead Value Analysis |
| OWB | Over Without Bill |
| OWDV | Ownership Written Down Value |
| P | Positively |
| P | Price |
| P | Profit |