金融英语之财经英语字典

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1、金融英语之财经英语字典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 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

2、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

3、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 Commissio

4、ner 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 of

5、ficial listing正式上市 official rate法定汇率；官价 Official Receiver破产管理署署长 Official Receivers 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 de

6、posit 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

7、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 su

8、bsidy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未清帐户；记帐交易；往来帐户 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 listing method公开售股上市方式 open order开仓订单 open outcry公

9、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；营业帐户；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

10、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 fu

11、nd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 stipu

12、lation选择性规定 Options Clearing Corporation Chicago期权结算公司芝加哥 Options Clearing House Pty Limited Sydney期权结算所有限公司悉尼 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

13、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 ordinary annual contribu

14、tion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 OECD经济合作及发展组织经合组织 Organization of Petroleum Exporting Countries OPEC石油出口国组织 Orient First Capital Limited建

15、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 Exch

16、ange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

17、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

18、 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 documentary bill出口跟单汇票 outward rem

19、ittance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 o

20、verall 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

21、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 mar

22、ket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 C

23、orporation 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 Companies Registry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 r

24、epresentative 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

25、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Pacific Basin Central Bank Conference太平洋地区中央银行会议 Pacific Basin Economic Council PBEC太平洋地区经济议会 Pacific Economic Co-operation Council PECC太平洋经济合作议会 Pacific Economic Outlook太平洋经济展望 Pacific Finance （Hong Ko

26、ng） Limited怡泰富财务（香港）有限公司 package整套方案 package concept整体发展概念 package development组合发展；整体发展 packing credit打包贷款；打包放款 packing loan打包放款 paid-in capital实缴资本；实缴股本 paid-in share实收股份 paid-up capital缴足股本 paid-up share capital缴足款股本 panic buying恐慌性抢购 panic selling恐慌性抛售 paper票据；文件 paper clearing system票据交换制度 paper

27、 gold纸黄金 paper profit帐面利润；纸上利润 par of exchange汇兑平价 par value票面值 parallel transaction平行交易 parent company母公司；控股公司 pari passu平等权利；同等权益；按相同比例 Paris Bourse巴黎证券交易所 parity of pay同等薪酬 parity of subsidy principle相同津贴的原则；平等津贴原则 part owner有部分拥有权的人 part ownership部分所有权 partial bid部分收购建议 partial endorsement部分背书 p

28、artial offer部分要约 partial return of contribution发还部分供款 partial settlement部分交收 participant参与者 participating preference share参与优先股 participation参与；参加；参股 participation in profit分红 partly paid share已缴部分股款的股份 partly paid share capital已缴部分股款的股本 partly secured部分有抵押 partner合伙人；股东 partnership合伙；合伙商行；合伙经营 part

29、nership account合伙帐户 partnership assets合伙资产 partnership at will随意组合的合伙partnership book合伙簿册partnership business合伙业务partnership debt合伙债项partnership instrument合伙契约partnership money合伙的款项partnership property合伙财产partnership stock合伙股本passage allowance旅费津贴passbook银行存摺patent专利；专利权patent right专利权patentee专利持有人p

30、awn当押pawnbroker当押商pawner当押人Pay as You Earn Scheme PAYE Scheme即赚即付计划；即赚即付的缴税计划pay band薪酬级别pay by lump sum一次过付款pay call支付催缴股款pay date发薪日期pay trend survey薪酬趋势调查pay zone付款区payable应付；须付payable at par面值支付payable at sight见票即付payable by instalments以分期付款方式支付payable in advance上期缴纳payable on demand可凭票要求付款payab

31、les应付款项payback period还本期；回收期payee受款人；收款人；抬头人paying bank付款银行payment付款；支付款项payment and drawback requirement缴税及退税规定Payment by Phone Service PPS“缴费聆”服务payment in due course按期付款payment in kind实物支付payment in lieu of notice代通知金payment of estate duty缴付遗产税payment of maintenance支付赡养费payment of money付款payment

32、of tax缴付税项payment procedure付款程序payment receipt付款收据payment stopped停止付款；停付payment system支付系统payment terms付款条件；付款方式payment to redeem赎款 payoff period回收期；回本期payroll薪酬表；薪酬总额payroll per capita按受雇人数平均计算的薪金额payroll system薪俸记录系统pecuniary benefit金钱利益pecuniary consideration金钱代价pecuniary legacy金钱遗赠pecuniary liab

33、ility金钱上的法律责任pecuniary loss金钱损失pegged exchange rate联系汇率；固定汇率penal rate Liquidity Adjustment Facility惩罚性息率流动资金调节机制penal rent惩罚租金penal sum罚金penalty罚则；罚款Penalty Demand Note罚款通知书penny share低价股票：“蚊型股”pension退休金pension scheme退休金计划Peoples Bank Law人民银行法Peoples Bank of China中国人民银行per annum每年per capita gross

34、domestic product按人口平均计算的本地生产总值；人均国内生产总值per capita gross national product按人口平均计算的国民生产总值；人均国民生产总值per capita income人均收入per centum每百percentage charges按百分率收取的费用；征收百分率percentage increase增长百分率percentage inflator以百分率表示的增加指数percentage point百分点performance成绩；业绩；表现performance bond履约保证书period for redemption赎回期限p

35、eriod of accrual of interest应计利息的期间periodic actuarial investigation定期精算调查periodic payment分期付款；定期付款periodic updating of compensation rate按期调整补偿率periodical payment按期付款；定期付款permanent capital永久资本permanent diminution永久减值permanent health business永久健康业务permanent transfer永久转让permanently discontinued busines

36、s永久停业permitted level of return获准营利额；准许利润水平perquisite额外赏赐person carrying on business经营业务的人person having spes successionis有继承期望的人personal allowance个人免税额personal assessment个人入息课税；以个人入息课税办法接受评税personal assessment allocation拨入个人入息课税计算款项Personal Assessment Form个人入息课税表格personal assessment tax个人入息课税应付的税款per

37、sonal chattels非土地实产personal consumption个人消费personal consumption expenditure个人消费开支personal emolument个人薪酬；个人薪俸personal emoluments subhead个人薪酬分目personal estate可动产业personal representative遗产代理人personal representative of a debtor债务人的遗产代理人personal spending pattern个人消费模式personal taxation个人课税personalty动产pers

38、onnel-related expenses与员工有关连的开支personnel-related expenses subhead与员工有关连的开支分目pessimist“淡友”petition呈请；呈请书petitioner呈请人petitioning creditor提出呈请的债权人petro dollar石油美元petty cash小额现款phased increase分期递增phasing of expenditure分期拨付开支Philadelphia Stock Exchange费城证券交易所Philippine National Bank菲律宾国家银行Philippine Pes

39、o PHP菲律宾披索physical assets实物资产；有形资产physical commodity实物商品；实货physical delivery of instrument票据实物交收physical market现货市场physical price现货价physical settlement以实物交易pick up复苏经济；上扬价格place an order“落盘”place of business营业地点；营业处place of negotiation洽商地点 placement配售placement of securities证券配售placement of shares股票配

40、售placing listing method配售上市方式placing prospectus配股章程plant and machinery机器与设备；生产设备及机器plateau稳定水平platform rates各级税率platinum白金play the market操纵市场：“玩市”pledge质押；质权pledged assets质押资产pledgee承押人pledgor质押人plough back把利润再投资plummet大幅下跌；暴泻；直线下降 plunge大跌；急挫Po Fung Finance Company Limited宝丰财务股份有限公司Po Sang Bank Ltd

41、.宝生银行有限公司policy政策；保单考试大论坛policy holder保单持有人pooling agreement汇集协议pooling system聚合制；联营制Port and Maritime Division Economic Services Bureau港口及航运部经济局portability可调动性portfolio组合；投资组合portfolio diversification分散投资portfolio management投资组合管理portfolio manager投资组合经理portfolio movement投资组合转移portfolio of commoditi

42、es商品投资组合；期货组合portfolio risk投资组合的风险；资产组合的风险portfolio value投资组合总市值position头寸；盘；仓；情况position limit持仓限额；头寸限额；限仓position risk市场风险；头寸风险position squaring平仓position unwind回复原来持股量positive balance顺差positive cash flow正向现金流量positive growth正增长；正数增长positive non-interventionism积极不干预政策positive upward path稳步上扬posses

43、sor管有人Post Office Trading Fund邮政署营运基金postal order邮政汇票post-cessation payment停业后的支出post-cessation receipt停业后的收入post-dated cheque期票posting过帐post-sterling era英镑区解散后的时期post-tax operating profit除税后营业利润potential capital gain可能获得的资本增益potential loss潜在损失potential market maker未来的市场作价者；未来的市场“庄家”potential offero

44、r有意要约人potential taxpayer可能成为纳税人的人士Pound Sterling GBP英镑poundage按每一英镑征收的税额；按镑收费额；企业收益中工资所占百分比power of administration管理权Practice and Guidance Notes on Listing Rule Changes有关修改上市规则的应用指引及指引摘要precedent partner首合伙人preceding year basis以上年度为基础；上年度评税基期preceding year of assessment上一课税年度pre-commencement expendi

45、ture开业前费用pre-determined price事先厘定的价格pre-empt resources优先占用资源pre-emptive right优先购买权；优先认购权preference margin特惠待遇差额；优惠差额preference share优先股preferential claim优先债权preferential creditor优先债权人preferential debt优先清偿的债项preferential payment优先偿付preferential right优先权preferential treatment优惠待遇preferred share有优先权的股份

46、pre-incorporation contract公司成立前合约preliminary estimate初步估计preliminary estimate of gross domestic product本地生产总值的初步估计preliminary expenses初步开支；开办费用；筹备费用preliminary figure初步数字premium溢价；保费；入股金；期权金；地价；土地补价；标金premium assessment补价评估；溢价评估premium income保费收入；地价收入premium offered in tender标金premium portfolio保费组合p

47、remium rate保费率premium receivable可收取保费premium savings bond scheme有奖储蓄券计划premium tax保费税项prepaid expenses预付开支prepaid tax预缴税项prepayment预付款项prequalification预先审定资格prequalified consortium经预先审定资格的财团prequalified tenderer经预先审定资格的投标者prequalified tendering资格预审投标方式prescribed currency订明货币present value现值President

48、of Asian Development Bank亚洲开发银行总裁pressure of demand on domestic resources对本地资源的需求压力pre-tax operating profit除税前营业利润prevailing market price现行市价prevention of double duty预防双重征税previous closing price先前收市价previous financial year上一财政年度price category价格分类price change价格变动 price cheating“食价”price competitivene

49、ss价格竞争力price deflator平减物价指数price dissemination报价；价格发布price elasticity价格弹性price fluctuation价格波动price index物价指数price inelasticity价格缺乏弹性price inflation价格上涨；物价上涨price information价格资料；价格行情price list价目表price manipulation操纵价格：“造价”price mechanism价格机制price movement价格变动price notification报价price quotation报价price range价格变动幅度price relative相对价格；比价price survey价格统计调查price transparency价格透明度price trend价格趋势price variation价格变动price-capping价格上限priceearnings ratio P/E ratio市价盈利率；市盈率price-sensitive