over

出处：按学科分类—经济 上海科学技术文献出版社《英汉金融新词库》第211页（896字）

【释义】：

adj．上面的v．越过

‖over-absorbed cost多摊成本over advance超额预付款over all balance综合平衡over all capitalization rate总资本还原率over and short溢缺额over-and-short account现金溢缺账户over-auditing审计过度over-bought购买过多over-bought and over-sold line超买与超卖线overbought market超买市场over-bought position超买over call出更高的价钱over capitalization资本额过多over cost营运资本over demand供不应求over depreciation超额提取折旧over entry certificate退税单over extension负债过量over invoicing开高价发票over of assets资产估计过高over-periodal location跨期摊配over standard超定额over-the-counter adj．(证券等)不通过交易所直接售给顾客的n．非挂牌证券，场外证券，场外交易over-thecounter dealings of the foreign stock外国股票的场外交易over-the-counter index option场外指数期权交易over-the-counter market场外交易市场over-the-counter sale直接交易，场外交易over-the-counter securities场外交易证券over-the-counter stock店头交易股票over time bonus加班费over today今日起息over tomorrow明日起息over valuation估价过高，高估overs-and-shorts贷方余额，借方余额，溢缺