注册会计师考试~英语加试~会计英语词汇

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

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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

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outward documentary 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

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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

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