学习资料会计专业常用英语词汇.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 mechani