財(cái)務(wù)會(huì)計(jì)英語詞匯

1、.：.；O： obligation債項(xiàng)；責(zé)任；義務(wù) obligation bond債務(wù)債券 obligee受惠人occupational retirement scheme職業(yè)退休方案 Occupational Retirement Schemes Division Financial Services Bureau退休方案部財(cái)經(jīng)事務(wù)局 odd lot散股；碎股；零股 odd lot broker散股經(jīng)紀(jì) OECD country經(jīng)濟(jì)協(xié)作及開展組織國(guó)家；經(jīng)濟(jì)協(xié)作及開展組織的成員國(guó) OECD stock market經(jīng)濟(jì)協(xié)作及開展組織國(guó)家的證券市場(chǎng) off-balance-sheet expos

2、ure資產(chǎn)負(fù)債表外的風(fēng)險(xiǎn) off-balance-sheet financing帳外融資；資產(chǎn)負(fù)債表外的融資 off-balance-sheet item資產(chǎn)負(fù)債表外的工程 off-balance-sheet transaction帳外買賣；資產(chǎn)負(fù)債表外的買賣 offer要約；建議；收買 offer by tender招標(biāo)出賣 offer document要約文件；建議文件 offer for sale要約出賣 offer for subscription公開招股 offer mechanism招股機(jī)制 offer of shares for public subscription公開招股 o

3、ffer period要約期 offer price要約價(jià)；發(fā)盤價(jià) offer rate拆出息率 offer to buy要約買入 offer to lend要約貸出 offer to sell要約賣出 offeree受要約人 offeree company受要約公司 offeree shareholder受要約公司的股東 offeror要約人 offeror company要約公司；提出要約公司 off-floor terminal離場(chǎng)買賣終端機(jī) off-floor trading離場(chǎng)買賣 office of profit有收益的職位 Office of the Commissioner f

4、or Securities and Commodities Trading證券及商品買賣監(jiān)理專員辦事處 Office of the Commissioner of Banking銀行業(yè)監(jiān)理處 Office of the Commissioner of Insurance保險(xiǎn)業(yè)監(jiān)理處 Office of the Exchange Fund外匯基金管理局 Office of the Telecommunications Authority Trading Fund電訊管理局營(yíng)運(yùn)基金 Official Administrator遺產(chǎn)管理官 official emolument官職薪酬 officia

5、l listing正式上市 official rate法定匯率；官價(jià) Official Receiver破產(chǎn)管理署署長(zhǎng) Official Receivers Office破產(chǎn)管理署 official trustee法定受托人 off-market dealing場(chǎng)外買賣 offset抵銷；彌補(bǔ)；沖銷 offsetting position相抵持倉(cāng) offshore bank離岸銀行 offshore borrowing海外借款 offshore borrowing transaction海外借款買賣 offshore business海外業(yè)務(wù) offshore currency deposit

6、 market海外貨幣存款市場(chǎng) offshore fund離岸基金 offshore interest海外利息 offshore reinsurance income離岸再保險(xiǎn)入息 Offshore Supervisors Group離岸監(jiān)理組織 off-site review非實(shí)地審查 off-site scrutiny非實(shí)地審核 Ogaki Kyoritsu Bank， Ltd.大垣共立銀行 omission of income漏報(bào)入息 omission of profit漏報(bào)利潤(rùn) on account basis記帳方式；賒帳方式 on-balance-sheet item資產(chǎn)負(fù)債表內(nèi)的

7、工程 on-cost間接本錢；間接費(fèi)用；附加行政費(fèi)用 one board lot of securities“一手證券 one building condition“一家分行的規(guī)定 one day rolling currency futures單日掉期外匯期貨 one day rolling currency futures contract單日掉期外匯期貨合約 one price單一價(jià)錢；不二價(jià) one-line vote整筆撥款 one-off grant一次過撥款 one-off item非經(jīng)常工程 one-off payment一次過撥款；單一筆款項(xiàng) one-off subsidy一

8、次過補(bǔ)貼 onerous tax繁苛稅項(xiàng)；繁重稅率 on-floor order場(chǎng)內(nèi)買賣盤 on-lending轉(zhuǎn)借 on-site examination實(shí)地審查 open a position“做倉(cāng)；開倉(cāng) open account未清帳戶；記帳買賣；往來帳戶 open contract未平倉(cāng)合約 open economy開放經(jīng)濟(jì) open interest未平倉(cāng)合約數(shù)量 open market公開市場(chǎng) open market value公開市場(chǎng)價(jià)值；市值 open offer listing method公開售股上市方式 open order開倉(cāng)訂單 open outcry公開叫價(jià)；公開喊

9、價(jià) open position未平倉(cāng)買賣 open price開倉(cāng)價(jià)錢 open tender公開招標(biāo) open-end fund開端基金 open-ended investment corporation股份不定的投資公司 opening balance期初結(jié)余 opening price開盤價(jià)錢；開市價(jià) opening quotation開市價(jià)；開市行情 opening rate開盤匯價(jià) operating account營(yíng)業(yè)帳目；營(yíng)業(yè)帳戶；運(yùn)營(yíng)帳目 operating agreement營(yíng)運(yùn)協(xié)議 operating cost營(yíng)運(yùn)本錢；運(yùn)作本錢；操作本錢 operating deficit

10、營(yíng)業(yè)虧損；運(yùn)營(yíng)赤字 operating expenditure運(yùn)營(yíng)開支；營(yíng)運(yùn)開支；營(yíng)業(yè)支出 operating expenses營(yíng)運(yùn)開支；營(yíng)業(yè)費(fèi)用 operating income營(yíng)運(yùn)收入；營(yíng)業(yè)收入 operating loan運(yùn)營(yíng)業(yè)務(wù)所需貸款 operating profit營(yíng)業(yè)利潤(rùn) operating revenue營(yíng)運(yùn)收入；營(yíng)業(yè)收益 operating services account營(yíng)運(yùn)效力帳目 operating statement運(yùn)營(yíng)收支表；營(yíng)業(yè)損益表 operating surplus運(yùn)營(yíng)盈余；營(yíng)業(yè)盈余 operation運(yùn)營(yíng)；營(yíng)運(yùn)；投產(chǎn) operational fund經(jīng)費(fèi) o

11、perative aggregate現(xiàn)行總體數(shù)字 operator運(yùn)營(yíng)者；營(yíng)運(yùn)者；營(yíng)辦商 opportunity cost時(shí)機(jī)本錢 optimist“好友 optimum rate of expenditure最適當(dāng)支出率 option期權(quán)；認(rèn)購(gòu)權(quán)；選擇權(quán)；選購(gòu)權(quán) option contract期權(quán)合約 option money期權(quán)費(fèi) option on a futures contract期貨合約期權(quán)；期貨期權(quán) option on commodities商品期權(quán) option position期權(quán)持倉(cāng)量 option premium期權(quán)金；期權(quán)溢價(jià) optional stipulation選

12、擇性規(guī)定 Options Clearing Corporation Chicago期權(quán)結(jié)算公司芝加哥 Options Clearing House Pty Limited Sydney期權(quán)結(jié)算所悉尼 Options Clearing Rules options market期權(quán)市場(chǎng) options market maker期權(quán)“莊家 options pricing model期權(quán)定價(jià)方式 options trading期權(quán)買賣 options trading member期權(quán)買賣會(huì)員 Options Trading Rules order訂單；命令；買賣盤 order cheque記名支票；抬

13、頭支票 order for payment of money付款指令票據(jù) order for purchase訂購(gòu)書 order for redirection轉(zhuǎn)寄令 order for sale售賣令 order of discharge破產(chǎn)解除令 order of foreclosure absolute絕對(duì)止贖令 order of mail transfer信匯委托書 order to pay admitted debt償付成認(rèn)債項(xiàng)令 order-based system以買賣盤為根底的制度 ordinary annual contribution經(jīng)常性每年捐款 ordinary cou

14、rse of business通常業(yè)務(wù)運(yùn)作 ordinary creditor普通債務(wù)人 ordinary share普通股 ordinary share capital普通股股本 organization expenses興辦費(fèi) Organization for Economic Co-operation and Development OECD經(jīng)濟(jì)協(xié)作及開展組織經(jīng)合組織 Organization of Petroleum Exporting Countries OPEC石油出口國(guó)組織 Orient First Capital Limited建銀財(cái)務(wù)香港 original estimates

15、原來預(yù)算 original executor原遺言執(zhí)行人 original issue price本來發(fā)行價(jià) original margin原始保證金；根本按金 original mortgagee原承按人 original mortgagor原按揭人 original receipt收據(jù)正本；收條正本 original securities原有的證券 ORIX Asia Limited歐力士亞洲 ornament gold飾金Osaka Securities Exchange大阪證券買賣所 Oslo Stock Exchange奧斯陸證券買賣所 O.T.B. Card Co. Ltd.海外信

16、譽(yù)卡 ounce troy金衡安士 outflow of capital資本外流；資金外流 outflow of fund資金外流 outflow of money資金外流 outgoing partner退出的合伙人 outgoings支出outgoings and expenses支出及開支 outlay費(fèi)用；開支；支出 outlying business district市區(qū)外商業(yè)區(qū) out-of-hours trading在正式買賣時(shí)間以外的買賣 out-of-pocket expenses實(shí)付費(fèi)用；付現(xiàn)費(fèi)用 out-of-the-money option無價(jià)期權(quán)；價(jià)外期權(quán) outport collection外埠代收款項(xiàng) output產(chǎn)出；產(chǎn)值；產(chǎn)量 outside dealing場(chǎng)外買賣；場(chǎng)外買賣 outstanding未歸還；尚未支付 outstanding account未清帳項(xiàng)；未清帳目 outstanding allocation應(yīng)撥未撥的款項(xiàng) outstanding amount未歸還的數(shù)額 outstanding balance未清帳款；未清余額 outstanding bill未償付票據(jù)；未兌現(xiàn)票據(jù) outstanding borrowing未清償債項(xiàng) outs