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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 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．nbsp 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

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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 未清账户；记帐交易；往来账户

open contract 未平仓合约

open economy 开放经济

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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

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

opening quotation 开市价；开市行情

opening rate 开盘汇价

operating account 营业帐目；营业账户；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

operating loan 经营业务所需贷款

operating 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 contract 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 期权结算公司〔芝加哥〕

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Options Clearing House Pty Limited

Options Clearing Rules 《期权结算规则》

options market 期权市场

options 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 absolute 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

期权结算所有限公司〔悉尼〕

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 Development

经济合作及发展组织〔经合组织〕

Organization of Petroleum Exporting Countries 石油出口国组织

Orient First Capital Limited 建银财务（香港）有限公司

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 mortgagor 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

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outflow of fund 资金外流

outflow of money 资金外流

outgoing partner 退出的合伙人

outgoings 支出

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 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

outstanding tax 欠税

outstanding uncapitalized interest 尚未支付且未化作本金的利息

outturn 结算；结算数字

outward document．ry 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

overall 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

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overdraft by banks in foreign countries 外国银行同业透支

overdraft by local banks 本港银行同业透支

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 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

overpaid 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

overseas branch 海外分行

Overseas Companies Section 海外公司注册组〔公司注册处〕

overseas currency balance 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

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overtax 超额征税；征税过重

over-the-counter derivative 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；柜台交易

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