学习资料会计专业常用英语词汇汇编.doc

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 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-c