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O：obligation债项；责任；义务obligationbond债务债券obligee受惠人occupationalretirementscheme职业退休计划OccupationalRetirementSchemesDivision[FinancialServicesBureau]退休计划部〔财经事务局〕oddlot散股；碎股；零股oddlotbroker散股经纪OECDcountry经济合作及发展组织国家；经济合作及发展组织的成员国OECDstockmarket经济合作及发展组织国家的证券市场off-balance-sheetexposure资产负债表外的风险off-balance-sheetfinancing帐外融资；资产负债表外的融资off-balance-sheetitem资产负债表外的项目off-balance-sheettransaction帐外交易；资产负债表外的交易offer要约；建议；收购offerbytender招标发售offerdocument要约文件；建议文件offerforsale要约出售offerforsubscription公开招股offermechanism招股机制offerofsharesforpublicsubscription公开招股offerperiod要约期offerprice要约价；发盘价offerrate拆出息率offertobuy要约买入offertolend要约贷出offertosell要约卖出offeree受要约人offereecompany受要约公司offereeshareholder受要约公司的股东offeror要约人offerorcompany要约公司；提出要约公司off-floorterminal离场交易终端机off-floortrading离场交易officeofprofit有收益的职位OfficeoftheCommissionerforSecuritiesandCommoditiesTrading证券及商品交易监理专员办事处OfficeoftheCommissionerofBanking银行业监理处OfficeoftheCommissionerofInsurance保险业监理处OfficeoftheExchangeFund外汇基金管理局OfficeoftheTelecommunicationsAuthorityTradingFund电讯管理局营运基金OfficialAdministrator遗产管理官officialemolument官职薪酬officiallisting正式上市officialrate法定汇率；官价OfficialReceiver破产管理署署长OfficialReceiver’sOffice破产管理署officialtrustee法定受托人off-marketdealing场外买卖offset抵销；弥补；冲销offsettingposition相抵持仓offshorebank离岸银行offshoreborrowing海外借款offshoreborrowingtransaction海外借款交易offshorebusiness海外业务offshorecurrencydepositmarket海外货币存款市场offshorefund离岸基金offshoreinterest海外利息offshorereinsuranceincome离岸再保险入息OffshoreSupervisorsGroup离岸监理组织off-sitereview非实地审查off-sitescrutiny非实地审核OgakiKyoritsuBank，Ltd.大垣共立银行omissionofincome漏报入息omissionofprofit漏报利润onaccountbasis记帐方式；赊帐方式on-balance-sheetitem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oneboardlotofsecurities“一手”证券onebuildingcondition“一家分行”的规定onedayrollingcurrencyfutures单日掉期外汇期货onedayrollingcurrencyfuturescontract单日掉期外汇期货合约oneprice单一价格；不二价one-linevote整笔拨款one-offgrant一次过拨款one-offitem非经常项目one-offpayment一次过拨款；单一笔款项one-offsubsidy一次过补贴oneroustax繁苛税项；繁重税率on-floororder场内买卖盘on-lending转借on-siteexamination实地审查openaposition“做仓”；开仓openaccount未清帐户；记帐交易；往来帐户opencontract未平仓合约openeconomy开放经济openinterest未平仓合约数量openmarket公开市场openmarketvalue公开市场价值；市值openoffer[listingmethod]公开售股〔上市方式〕openorder开仓订单openoutcry公开叫价；公开喊价openposition未平仓交易openprice开仓价格opentender公开投标open-endfund开端基金open-endedinvestmentcorporation股份不定的投资公司openingbalance期初结余openingprice开盘价格；开市价openingquotation开市价；开市行情openingrate开盘汇价operatingaccount营业帐目；营业帐户；经营帐目operatingagreement营运协议operatingcost营运成本；运作成本；操作成本operatingdeficit营业亏损；经营赤字operatingexpenditure经营开支；营运开支；营业支出operatingexpenses营运开支；营业费用operatingincome营运收入；营业收入operatingloan经营业务所需贷款operatingprofit营业利润operatingrevenue营运收入；营业收益operatingservicesaccount营运服务帐目operatingstatement经营收支表；营业损益表operatingsurplus经营盈余；营业盈余operation经营；营运；投产operationalfund经费operativeaggregate现行总体数字operator经营者；营运者；营办商opportunitycost机会成本optimist“好友”optimumrateofexpenditure最适当支出率option期权；认购权；选择权；选购权optioncontract期权合约optionmoney期权费optiononafuturescontract期货合约期权；期货期权optiononcommodities商品期权optionposition期权持仓量optionpremium期权金；期权溢价optionalstipulation选择性规定OptionsClearingCorporation[Chicago]期权结算公司〔芝加哥〕OptionsClearingHousePtyLimited[Sydney]期权结算所有限公司〔悉尼〕OptionsClearingRules《期权结算规则》optionsmarket期权市场optionsmarketmaker期权“庄家”optionspricingmodel期权定价模式optionstrading期权交易optionstradingmember期权交易会员OptionsTradingRules《期权交易规则》order订单；命令；买卖盘ordercheque记名支票；抬头支票orderforpaymentofmoney付款指令票据orderforpurchase订购书orderforredirection转寄令orderforsale售卖令orderofdischarge破产解除令orderofforeclosureabsolute绝对止赎令orderofmailtransfer信汇委托书ordertopayadmitteddebt偿付承认债项令order-basedsystem以买卖盘为基础的制度ordinaryannualcontribution经常性每年捐款ordinarycourseofbusiness通常业务运作ordinarycreditor普通债权人ordinaryshare普通股ordinarysharecapital普通股股本organizationexpenses开办费OrganizationforEconomicCo-operationandDevelopment[OECD]经济合作及发展组织〔经合组织〕OrganizationofPetroleumExportingCountries[OPEC]石油出口国组织OrientFirstCapitalLimited建银财务（香港）有限公司originalestimates原来预算originalexecutor原遗嘱执行人originalissueprice原本发行价originalmargin原始保证金；基本按金originalmortgagee原承按人originalmortgagor原按揭人originalreceipt收据正本；收条正本originalsecurities原有的证券ORIXAsiaLimited欧力士（亚洲）有限公司ornamentgold饰金OsakaSecuritiesExchange大阪证券交易所OsloStockExchange奥斯陆证券交易所O.T.B.CardCo.Ltd.海外信用卡有限公司ouncetroy金衡安士outflowofcapital资本外流；资金外流outflowoffund资金外流outflowofmoney资金外流outgoingpartner退出的合伙人outgoings支出outgoingsandexpenses支出及开支outlay费用；开支；支出outlyingbusinessdistrict市区外商业区out-of-hourstrading在正式交易时间以外的交易out-of-pocketexpenses实付费用；付现费用out-of-the-moneyoption无价期权；价外期权outportcollection外埠代收款项output产出；产值；产量outsidedealing场外买卖；场外交易outstanding未偿还；尚未支付outstandingaccount未清帐项；未清帐目outstandingallocation应拨未拨的款项outstandingamount未偿还的数额outstandingbalance未清帐款；未清余额outstandingbill未偿付票据；未兑现票据outstandingborrowing未清偿债项outstandingclaimportfolio未决申索组合outstandingcommitment尚未支付的承担额outstandingderivativescontract尚未平仓的衍生工具合约outstandingloan尚未清还的贷款outstandingnegotiablecertificateofdeposit未兑现的可转让存款证outstandingtax欠税outstandinguncapitalizedinterest尚未支付且未化作本金的利息outturn结算；结算数字