财务会计英语词汇

财务会计英语词汇

O：

obligation债项；责任；义务

obligation bond债务债券

obligee受惠人occupational retirement scheme职业退休计划

Occupational Retirement Schemes Division [Financial Services Bureau]退休计划部〔财经事务局〕

odd lot散股；碎股；零股

odd lot broker散股经纪

OECD country经济合作及发展组织国家；经济合作及发展组织的成员国

OECD stock market经济合作及发展组织国家的证券市场

off-balance-sheet exposure资产负债表外的风险

off-balance-sheet financing帐外融资；资产负债表外的融资off-balance-sheet item资产负债表外的项目

off-balance-sheet transaction帐外交易；资产负债表外的交易

offer要约；建议；收购

offer by tender招标发售

offer document要约文件；建议文件

offer for sale要约出售

offer for subscription公开招股

offer mechanism招股机制

offer of shares for public subscription公开招股

offer period要约期offer price要约价；发盘价

offer rate拆出息率

offer to buy要约买入

offer to lend要约贷出

offer to sell要约卖出

offeree受要约人

offeree company受要约公司

offeree shareholder受要约公司的股东

offeror要约人offeror company要约公司；提出要约公司off-floor terminal离场交易终端机

off-floor trading离场交易

office of profit有收益的职位

Office of the Commissioner for Securities and Commodities Trading证券及商品交易监理专员办事处Office of the Commissioner of Banking银行业监理处

Office of the Commissioner of Insurance保险业监理处

Office of the Exchange Fund外汇基金管理局

Office of the Telecommunications Authority Trading Fund 电讯管理局营运基金

Official Administrator遗产管理官

official emolument官职薪酬

official listing正式上市official rate法定汇率；官价Official Receiver破产管理署署长

Official Receiver’s Office破产管理署

official trustee法定受托人

off-market dealing场外买卖

offset抵销；弥补；冲销

offsetting position相抵持仓

offshore bank离岸银行

offshore borrowing海外借款

offshore borrowing transaction海外借款交易

offshore business海外业务

offshore currency deposit market海外货币存款市场offshore fund离岸基金

offshore interest海外利息

offshore reinsurance income离岸再保险入息

Offshore Supervisors Group离岸监理组织

off-site review非实地审查

off-site scrutiny非实地审核

Ogaki Kyoritsu Bank，Ltd.大垣共立银行

omission of income漏报入息

omission of profit漏报利润

on account basis记帐方式；赊帐方式

on-balance-sheet item资产负债表内的项目

on-cost间接成本；间接费用；附加行政费用

one board lot of securities“一手”证券

"one building" condition“一家分行”的规定

one day rolling currency futures单日掉期外汇期货

one day rolling currency futures contract单日掉期外汇期货合约

one price单一价格；不二价

one-line vote整笔拨款

one-off grant一次过拨款

one-off item非经常项目

one-off payment一次过拨款；单一笔款项

one-off subsidy一次过补贴

onerous tax繁苛税项；繁重税率

on-floor order场内买卖盘

on-lending转借

on-site examination实地审查

open a position“做仓”；开仓

open account未清帐户；记帐交易；往来帐户

open contract未平仓合约

open economy开放经济