1、.：.；O： obligation債項；責任；義務 obligation bond債務債券 obligee受惠人occupational retirement scheme職業退休方案 Occupational Retirement Schemes Division Financial Services Bureau退休方案部財經事務局 odd lot散股；碎股；零股 odd lot broker散股經紀 OECD country經濟協作及開展組織國家；經濟協作及開展組織的成員國 OECD stock market經濟協作及開展組織國家的證券市場 off-balance-sheet expos

2、ure資產負債表外的風險 off-balance-sheet financing帳外融資；資產負債表外的融資 off-balance-sheet item資產負債表外的工程 off-balance-sheet transaction帳外買賣；資產負債表外的買賣 offer要約；建議；收買 offer by tender招標出賣 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招股機制 offer of shares for public subscription公開招股 o

3、ffer period要約期 offer price要約價；發盤價 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離場買賣終端機 off-floor trading離場買賣 office of profit有收益的職位 Office of the Commissioner f

4、or Securities and Commodities Trading證券及商品買賣監理專員辦事處 Office of the Commissioner of Banking銀行業監理處 Office of the Commissioner of Insurance保險業監理處 Office of the Exchange Fund外匯基金管理局 Office of the Telecommunications Authority Trading Fund電訊管理局營運基金 Official Administrator遺產管理官 official emolument官職薪酬 officia

5、l listing正式上市 official rate法定匯率；官價 Official Receiver破產管理署署長 Official Receivers Office破產管理署 official trustee法定受托人 off-market dealing場外買賣 offset抵銷；彌補；沖銷 offsetting position相抵持倉 offshore bank離岸銀行 offshore borrowing海外借款 offshore borrowing transaction海外借款買賣 offshore business海外業務 offshore currency deposit

6、 market海外貨幣存款市場 offshore fund離岸基金 offshore interest海外利息 offshore reinsurance income離岸再保險入息 Offshore Supervisors Group離岸監理組織 off-site review非實地審查 off-site scrutiny非實地審核 Ogaki Kyoritsu Bank， Ltd.大垣共立銀行 omission of income漏報入息 omission of profit漏報利潤 on account basis記帳方式；賒帳方式 on-balance-sheet item資產負債表內的

7、工程 on-cost間接本錢；間接費用；附加行政費用 one board lot of securities“一手證券 one building condition“一家分行的規定 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單一價錢；不二價 one-line vote整筆撥款 one-off grant一次過撥款 one-off item非經常工程 one-off payment一次過撥款；單一筆款項 one-off subsidy一

8、次過補貼 onerous tax繁苛稅項；繁重稅率 on-floor order場內買賣盤 on-lending轉借 on-site examination實地審查 open a position“做倉；開倉 open account未清帳戶；記帳買賣；往來帳戶 open contract未平倉合約 open economy開放經濟 open interest未平倉合約數量 open market公開市場 open market value公開市場價值；市值 open offer listing method公開售股上市方式 open order開倉訂單 open outcry公開叫價；公開喊

9、價 open position未平倉買賣 open price開倉價錢 open tender公開招標 open-end fund開端基金 open-ended investment corporation股份不定的投資公司 opening balance期初結余 opening price開盤價錢；開市價 opening quotation開市價；開市行情 opening rate開盤匯價 operating account營業帳目；營業帳戶；運營帳目 operating agreement營運協議 operating cost營運本錢；運作本錢；操作本錢 operating deficit

10、營業虧損；運營赤字 operating expenditure運營開支；營運開支；營業支出 operating expenses營運開支；營業費用 operating income營運收入；營業收入 operating loan運營業務所需貸款 operating profit營業利潤 operating revenue營運收入；營業收益 operating services account營運效力帳目 operating statement運營收支表；營業損益表 operating surplus運營盈余；營業盈余 operation運營；營運；投產 operational fund經費 o

11、perative aggregate現行總體數字 operator運營者；營運者；營辦商 opportunity cost時機本錢 optimist“好友 optimum rate of expenditure最適當支出率 option期權；認購權；選擇權；選購權 option contract期權合約 option money期權費 option on a futures contract期貨合約期權；期貨期權 option on commodities商品期權 option position期權持倉量 option premium期權金；期權溢價 optional stipulation選

12、擇性規定 Options Clearing Corporation Chicago期權結算公司芝加哥 Options Clearing House Pty Limited Sydney期權結算所悉尼 Options Clearing Rules options market期權市場 options market maker期權“莊家 options pricing model期權定價方式 options trading期權買賣 options trading member期權買賣會員 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 order for purchase訂購書 order for redirection轉寄令 order for sale售賣令 order of discharge破產解除令 order of foreclosure absolute絕對止贖令 order of mail transfer信匯委托書 order to pay admitted debt償付成認債項令 order-based system以買賣盤為根底的制度 ordinary annual contribution經常性每年捐款 ordinary cou

14、rse of business通常業務運作 ordinary creditor普通債務人 ordinary share普通股 ordinary share capital普通股股本 organization expenses興辦費 Organization for Economic Co-operation and Development OECD經濟協作及開展組織經合組織 Organization of Petroleum Exporting Countries OPEC石油出口國組織 Orient First Capital Limited建銀財務香港 original estimates

15、原來預算 original executor原遺言執行人 original issue price本來發行價 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費用；開支；支出 outlying business district市區外商業區 out-of-hours trading在正式買賣時間以外的買賣 out-of-pocket expenses實付費用；付現費用 out-of-the-money option無價期權；價外期權 outport collection外埠代收款項 output產出；產值；產量 outside dealing場外買賣；場外買賣 outstanding未歸還；尚未支付 outstanding account未清帳項；未清帳目 outstanding allocation應撥未撥的款項 outstanding amount未歸還的數額 outstanding balance未清帳款；未清余額 outstanding bill未償付票據；未兌現票據 outstanding borrowing未清償債項 outs