会计专业英语词汇obligation 债项；责任；义 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 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offshor...
