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 
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 
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〕 
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 
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 
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 
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
 
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