1、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O
2、ffice 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 Receivers 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of
3、fsetting 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海外货币存款市场财务会计英语词汇（2）互联网 【有了考试大，考遍全天下】 2011年7月19日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
4、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o
5、ne 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
6、未平仓合约open economy开放经济open interest未平仓合约数量open market公开市场open market value公开市场价值；市值open offer listing method公开售股上市方式open order开仓订单open outcry公开叫价；公开喊价open position未平仓交易open price开仓价格open tender公开投标open-end fund开端基金open-ended investment corporation股份不定的投资公司opening balance期初结余opening price开盘价格；开市价openi
7、ng quotation开市价；开市行情opening rate开盘汇价operating account营业帐目；营业帐户；经营帐目operating agreement营运协议operating cost营运成本；运作成本；操作成本operating deficit营业亏损；经营赤字operating expenditure经营开支；营运开支；营业支出operating expenses营运开支；营业费用operating income营运收入；营业收入财务会计英语词汇（3）互联网 【分享考试大 共建考试大】 2011年7月20日operating loan经营业务所需贷款operatin
8、g profit营业利润operating revenue营运收入；营业收益operating services account营运服务帐目operating statement经营收支表；营业损益表operating surplus经营盈余；营业盈余operation经营；营运；投产operational fund经费operative aggregate现行总体数字operator经营者；营运者；营办商opportunity cost机会成本optimist“好友”optimum rate of expenditure最适当支出率option期权；认购权；选择权；选购权option con
9、tract期权合约option money期权费option on a futures contract期货合约期权；期货期权option on commodities商品期权option position期权持仓量option premium期权金；期权溢价optional stipulation选择性规定Options Clearing Corporation Chicago期权结算公司芝加哥Options Clearing House Pty Limited Sydney期权结算所有限公司悉尼Options Clearing Rules期权结算规则options market期权市场op
10、tions market maker期权“庄家”options pricing model期权定价模式options trading期权交易options trading member期权交易会员Options Trading Rules期权交易规则order订单；命令；买卖盘order cheque记名支票；抬头支票order for payment of money付款指令票据order for purchase订购书order for redirection转寄令order for sale售卖令order of discharge破产解除令order of foreclosure ab
11、solute绝对止赎令order of mail transfer信汇委托书order to pay admitted debt偿付承认债项令order-based system以买卖盘为基础的制度ordinary annual contribution经常性每年捐款ordinary course of business通常业务运作ordinary creditor普通债权人ordinary share普通股ordinary share capital普通股股本organization expenses开办费Organization for Economic Co-operation and
12、Development OECD经济合作及发展组织经合组织Organization of Petroleum Exporting Countries OPEC石油出口国组织Orient First Capital Limited建银财务（香港）有限公司财务会计英语词汇（4）互联网 【考试大：你最值得信赖的考试顾问】 2011年7月21日original estimates原来预算original executor原遗嘱执行人original issue price原本发行价original margin原始保证金；基本按金original mortgagee原承按人original mortg
13、agor原按揭人original receipt收据正本；收条正本original securities原有的证券ORIX Asia Limited欧力士（亚洲）有限公司ornament gold饰金Osaka Securities Exchange大阪证券交易所Oslo Stock Exchange奥斯陆证券交易所O.T.B. Card Co. Ltd.海外信用卡有限公司ounce troy金衡安士outflow of capital资本外流；资金外流outflow of fund资金外流outflow of money资金外流outgoing partner退出的合伙人outgoings支
14、出outgoings and expenses支出及开支outlay费用；开支；支出outlying business district市区外商业区out-of-hours trading在正式交易时间以外的交易out-of-pocket expenses实付费用；付现费用out-of-the-money option无价期权；价外期权outport collection外埠代收款项output产出；产值；产量outside dealing场外买卖；场外交易outstanding未偿还；尚未支付outstanding account未清帐项；未清帐目outstanding allocation
15、应拨未拨的款项outstanding amount未偿还的数额outstanding balance未清帐款；未清余额outstanding bill未偿付票据；未兑现票据outstanding borrowing未清偿债项outstanding claim portfolio未决申索组合outstanding commitment尚未支付的承担额outstanding derivatives contract尚未平仓的衍生工具合约outstanding loan尚未清还的贷款outstanding negotiable certificate of deposit未兑现的可转让存款证outs
16、tanding tax欠税outstanding uncapitalized interest尚未支付且未化作本金的利息财务会计英语词汇（5）互联网 【学而优则进，考试大以成！】 2011年7月22日outward documentary bill出口跟单汇票outward remittance汇出汇款over and above inflation减除通胀因素overall average internal rate of return平均总体内部回报率overall Consumer Price Index总体消费物价指数overall domestic export本地产品出口总额ove
17、rall growth rate整体增长率；总增长率overall investment总投资额；总体投资overall liquidity ratio总体流动资金比率overall price relative全面相对价格overall surplus总盈余overall tally全面总计overbuying超买；买空over-commitment超额承担overdraft透支overdraft by banks abroad海外银行同业透支overdraft by banks in foreign countries外国银行同业透支overdraft by local banks本港银行
18、同业透支overdraft by outport banks外埠银行同业透支overdraft of an account户口透支overdraft on banks向银行同业透支overdraft on banks abroad向海外银行同业透支overdraft on banks in foreign countries向外国银行同业透支overdraft on local banks向本港银行同业透支overdraft on outport banks向外埠银行同业透支overdraft secured抵押透支overdue逾期overdue loan过期贷款over-employed
19、economy过度活跃的经济overhang剩余承担；未完成的承担额；过剩额overhead间接费用；间接成本overhead cost间接成本overheated economy过热的经济overheated market过热的市场overnight Hong Kong interbank offered rate香港银行同业隔夜拆息率overnight liquidity assistance隔夜流动资金贷款overnight margin隔夜保证金；隔夜按金overnight money隔夜拆借资金；隔夜钱overnight position隔夜头寸overnight rate隔夜利率o
20、verpaid amount多缴数额overpayment of contribution多缴供款overrun超支overrun cost超额费用Oversea-Chinese Banking Corporation Ltd.华侨银行有限公司overseas bank海外银行overseas banking corporation海外银行法团财务会计英语词汇（6）互联网 【考试大,有你,也有我！overseas branch海外分行Overseas Companies Section Companies Registry海外公司注册组公司注册处overseas currency balanc
21、e海外货币结余overseas financial institution海外财务机构overseas interest海外利息overseas investment海外投资overseas market海外市场overseas representative office海外代表办事处Overseas Trust Bank Ltd.海外信托银行有限公司Overseas Union Bank Ltd.华联银行overselling超卖；卖空oversight of markets监察市场over-spending超额支出；超支overtax超额征税；征税过重over-the-counter de
22、rivative场外交易衍生工具over-the-counter market场外交易市场over-the-counter trading场外交易；柜台交易over-the-counter transaction场外交易；overtrading过量交易owner-occupier allowance自住业主津贴ownership所有权；拥有权ownership in common分权共有权财务会计英语词汇（7）】 2011年7月24日P：Pacific Basin Central Bank Conference太平洋地区中央银行会议Pacific Basin Economic Council
23、PBEC太平洋地区经济议会Pacific Economic Co-operation Council PECC太平洋经济合作议会Pacific Economic Outlook太平洋经济展望Pacific Finance （Hong Kong） Limited怡泰富财务（香港）有限公司package整套方案 package concept整体发展概念package development组合发展；整体发展packing credit打包贷款；打包放款packing loan打包放款paid-in capital实缴资本；实缴股本paid-in share实收股份paid-up capital缴
24、足股本paid-up share capital缴足款股本panic buying恐慌性抢购panic selling恐慌性抛售paper票据；文件paper clearing system票据交换制度paper gold纸黄金paper profit帐面利润；纸上利润par of exchange汇兑平价par value票面值parallel transaction平行交易parent company母公司；控股公司pari passu平等权利；同等权益；按相同比例Paris Bourse巴黎证券交易所parity of pay同等薪酬parity of subsidy principle
25、相同津贴的原则；平等津贴原则part owner有部分拥有权的人part ownership部分所有权partial bid部分收购建议partial endorsement部分背书partial offer部分要约partial return of contribution发还部分供款partial settlement部分交收participant参与者participating preference share参与优先股participation参与；参加；参股participation in profit分红partly paid share已缴部分股款的股份partly paid s
26、hare capital已缴部分股款的股本partly secured部分有抵押partner合伙人；股东partnership合伙；合伙商行；合伙经营partnership account合伙帐户partnership assets合伙资产partnership at will随意组合的合伙财务会计英语词汇（8）你最值得信赖的考试顾问】 2011年7月25日partnership book合伙簿册partnership business合伙业务partnership debt合伙债项partnership instrument合伙契约partnership money合伙的款项partnership prope
