注册会计师考试~英语加试~会计英语词汇

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

注册会计师考试~英语加试~会计英语词汇

29

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 [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 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

注册会计师考试~英语加试~会计英语词汇

30

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

注册会计师考试~英语加试~会计英语词汇31