财务英语字典.doc

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
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

P:

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 Kong) 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 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

partial 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

partnership 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

pawn
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

payables
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 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 liability
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

People's Bank Law
《人民银行法》

People's Bank of China
中国人民银行

per annum
每年

per capita gross 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

period 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 business
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

personal 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

personnel-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 Peso [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.
宝生银行有限公司

policy
政策；保单

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 commodities
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

possessor
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 offeror
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 expenditure
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

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

premium 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 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 competitiveness
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

price--earnings ratio [P/E ratio]
市价盈利率；市盈率

price-sensitive information
股价敏感资料；影响股价的资料

Pricewaterhouse Coopers
罗兵咸永道会计师事务所

pricing district
定价区

pricing model
定价模式

pricing policy
定价政策

pricing strategy
定价策略

primary capital
基本资金；基础资本

primary input
初期投入的资源

primary lien
第一留置权

primary listing
第一上市

primary market
初级市场；基本市场；第一市场

primary product
初级产品

primary production
初级生产；第一产业

prime rate
最优惠利率

principal
本金；委托人；主事人；当事人

principal activity
主要业务

principal beneficiary
主要受益人

principal income
主要入息

principal money
本金

principal of bills
库券本金

principal office
总办事处

principal place of business
主要营业地点

principal risk
主要风险

principal shareholder
主要股东

principal value
基本价值；本金值

prior bill of sale
居先卖据

prior equitable interest
优先的衡平法权益

prior interest
优先权益

prior life interest
优先终身权益

prior transaction
优先交易

prior trustee
前任受托人

prioritized approach
优先处理方法

priority claim
优先索偿

priority debt
优先债项

priority rating
优先级别

private bank
私人银行

private banking
私人银行业务

private company
私人公司

private consumption expenditure
私人消费开支

private contract
私人合约

private enterprise
私营企业

private examination
闭门研讯

private expenses
私人开支

private investment expenditure
私人投资开支

private limited company
私人有限公司

private placement
私人配售

private profit
私人利润

private residential mortgage lending
私人住宅物业按揭贷款

private sales
内部认购

private sector
私营机构

private sector equity participation
私营机构入股

private tender
私人投标

private trustee
私人受托人

privatization
私有化；私有化计划

privatization price
私有化收购价

pro rata
按比例

probate
遗嘱认证

Probate Registry
遗产承办处

proceeds
收入；收益；得益

proceeds from borrowings
举债所得款项

proceeds of bills
库券收益

proceeds of forfeit
出售没收物品所得收入

proceeds of sale
售卖得益；销售收入

pro-competition
鼓励竞争

pro-competition policy
鼓励竞争的政策

procuration fee
借款代理费

procuration signature
代理签名

producer
生产商

product price index [PPI]
生产物价指数

production approach
生产计算法

production cost
生产成本

production expenses
生产开支；生产费用

production-based gross domestic product estimate
以生产为计算基础的本地生产总值估计数字

productive capacity
生产能力

productivity
生产力；生产率

professional accountant
专业会计师

professional charges
专业收费

Professional Course for Equity Options Practitioners
股票期权从业员专业课程

professional indemnity insurance
专业弥偿保险

professional reinsurer
专业再保险人

professional valuation
专家估值

profit
利润；盈利；溢利

profit and loss account
损益帐；损益表

profit and loss appropriation account
损益分配帐

profit and loss of previous period
前期损益

profit and loss of previous year
上年损益

profit and loss on exchange
汇兑损益

profit and loss on securities
证券损益

profit and loss statement
损益表

profit arising in or derived from Hong Kong
于香港产生或得自香港的利润

profit forecast
利润预测；盈利预测

profit margin
利润率；利润幅度

profit maximization
获取最大利润；最高利润点

profit record
盈利记录

profit sharing
盈利摊分

profit taking
获利回吐；见利抛售

profitability
盈利能力

profiteer
投机商人；奸商

profiteering
牟取暴利；投机倒把

profit--loss sharing ratio
盈亏分配比率

profits tax
利得税

profits tax assessment
利得税评税

profits tax return
利得税报税表

profit-sharing bonus
红利奖金

program trading
程式买卖

Programme Management System
纲领管理制度

programme of deregulation [interest rate]
撤销利率限制计划

Programme of Economic Surveys
经济统计调查计划

progressive rate
累进税率

progressive tax band
累进税阶

project cost
工程项目费用

project estimates
计划预算；工程项目预算；工程计划预算

project financing
项目融资

project-by-project approach
逐项计划处理方法

projected income
预计收入

projected revenue
预计收入

projection
推算；预测；预计

project-linked borrowing
与指定计划有关的借款

promise to pay
付款承诺

promissory note [P/N]
承付票；本票；期票

prompt collection of money
迅速收款

prompt date
交割日

proof of debt
债权证明；债权证明表

proof of title
业权证明

proper account
妥善帐目

proper books of account
妥善帐簿

proper disbursement
正当垫付费用

properties sectorial index
地产分类指数

properties sub-index
地产分类指数

property
财产；物业；产权

property assessable to tax
应课税的物业

property derived from the deceased
得自死者的财产

property gains tax
物业增值税

property investment arrangement
财产投资安排

property lending
物业贷款

property liable to estate duty
须缴纳遗产税的财产

property market
物业市场；地产市场

property market rental index
物业市场租金指数

property passing on a death
死者去世时转移的财产

property portfolio
房地产投资组合

property situated outside Hong Kong
在香港以外地方的财产

property tax
物业税

property tax assessment
物业税评税

Property Tax Demand Note
物业税缴税通知书

property tax return
物业税报税表

property taxpayer
缴纳物业税的人士

property-linked benefit
与财产相连的利益

proportional treaty
比例协约

proportional treaty reinsurance
比例协约再保险

proportionate reduction of property tax
按比例减征物业税

Proposal for Alteration of Valuation List
修改估价册建议书

proposal form
投保表格

proposed estimates
建议预算

proprietary insurance corporation
营利保险法团

proprietor
东主

proprietorship
独资企业；东主所有权

prospective buyer
有意购买者；准买家

prospective liabilities
预期负债

prospective planholder
有意参与投资计划的人士

prospectus
招股章程；发行章程

Protection of Wages on Insolvency Fund
破产欠薪保障基金

Protection of Wages on Insolvency Fund Board
破产欠薪保障基金委员会

protective trust
保护信托

protest of bills
汇票的拒付证明

provable debt
可证债项；可证债权

provident benefit
公积金福利

provident fund
公积金

provident fund scheme
公积金计划

provision
拨款；预留款项；备付款项；准备金

provision for diminution in value
减值准备

provision for taxation
备付税项

provision on account
临时拨款额

provisional administrator
临时管理人

provisional agreement for sale and purchase
临时买卖协议

Provisional Certificate of Receipt of Estate Duty
遗产税收讫临时证明书

provisional damages
临时损害赔偿

provisional estimate
临时估计数字

provisional estimate of gross domestic product
本地生产总值临时估计数字

provisional letter of allotment
暂定配股通知书

provisional limit
暂定限额

provisional liquidator
临时清盘人；暂委清盘人

provisional profits tax
暂缴利得税

provisional property tax
暂缴物业税

provisional salaries tax
暂缴薪俸税

provisional tax
暂缴税

provisional tax instalment system
暂缴税分期缴付制度

Provisional Urban Council rates
临时市政局差饷

provisionally acceptable levels [PALs]
暂定上限

provisionally acceptable levels of expenditure
暂定预算开支上限

provisioning policy
坏帐准备政策

proxy
代表；委托书

prudential supervision system
审慎监管制度

public account
政府帐目

public accountant [PA]
注册核数师

Public Accounts Committee of the Legislative Council
立法会政府帐目委员会

public auction
公开拍卖

public body
公共机构

public company
公众公司

public consumption expenditure
公众消费开支

public corporation
上市公司；公营公司

public debt
政府债务；公债

public debt repayment
偿还政府债务

public deposit
政府存款

public examination
公开研讯

public expenditure
公共开支

public finance
公共财政

public float
公众持股量

public float requirement
公众持股量规则

public fund
公帑；公共基金

public interest
公众利益

public investment expenditure
公共投资开支

public limited company
公共有限公司；公众有限公司；上市有限公司

public listed company
公众上市公司

public money
公帑

public offer
公开发售

public officer
公职人员

public policy
政府政策；公共政策

public revenue
政府收入；公共收入

Public Search Division [Companies Registry]
公众查册部〔公司注册处〕

Public Search Hall [Companies Registry]
公众查册大堂〔公司注册处〕

public sector
公营部门

public sector entity in Hong Kong
香港公营单位

public sector expenditure
公营部门开支

public sector expenditure on buildings and constructions
公营部门的建造开支

public sector expenditure on consolidated account
综合帐目内的公营部门开支

public subscription
公开发售；公开认购

public tender
公开招标

public trustee
公共受托人

public utility
公用事业；公用事业设施

public utility company
公用事业公司

public utility tariff
公用事业的收费

public utility-type undertaking
公用事业式企业

Public Works Management System
工务工程管理系统

public works non-recurrent expenditure
公共工程非经常开支

public works recurrent expenditure
公共工程经常开支

Public Works Subcommittee [PWSC] [Finance Committee of the Legislative Council]
工务小组委员会〔立法会财务委员会〕

Public Works Tender Board
工务投标委员会

published price
公布价格

punitive tax
惩罚性税项

purchase and sale statement
日结单对帐表；买卖报告

purchase consideration
买入价格；购买代价

purchase money
买款

purchase price
买价

purchase tax
购物税

purchaser
承购人；购买人；买家

purchasing and inventory control
购货与存货管制

purchasing pattern
购买模式；采购模式

purchasing power
购买力

purchasing power parity
购买力平价

pure reinsurer
纯再保险人

put option
认沽期权；看跌期权

put warrant
认沽认股权证

pyramid selling
层压式推销法

Q:

qualification share
资格股

qualified acceptance
有规限承兑

qualified endorsement
有条件背书；附条件背书；无追索权背书

qualified valuer
合资格估价员

qualifying and special debt securities
合资格及特别债务证券

qualifying credit rating
合资格信贷评级

qualifying debt securities
合资格债务证券

quarterly average
每季平均数

Quarterly Bulletin [Hong Kong Monetary Authority]
《金融管理局季报》〔香港金融管理局〕

Quarterly Business Survey
按季业务统计

Quarterly Estimates of Gross Domestic Product
《本地生产总值按季估计》

quarterly index
每季指数

quasi-government corporation
半官方机构

quick disbursing programme
快速支付计划
quotation
报价；报价单
quotation board
报价板
quotation spread
报价差额
quoted company
上市公司
quoted share
上市股票；挂牌股票
quoted subsidiary
上市附属公司
R:

raider [takeover]
狙击手〔收购〕

raising of loans
筹集借款

rally
止跌回升；反弹

ranking liabilities
认可负债

rapid collapse
急泻

"rat account" practice
“老鼠仓”买卖

"rat trading"
“老鼠仓”买卖；“老鼠仓”活动

rate
率；利率；汇率；价格

rate of change
变动率

rate of charge
课税率；收费率

rate of contribution
供款率

rate of depreciation
折旧率

rate of discount
贴现率；折扣率；扣减率

rate of estate duty
遗产税率

rate of ex gratia compensation
特惠补偿率

rate of exchange
汇率

rate of increase
上涨率；增幅

rate of interest
利率

rate of rediscount
再贴现率

rate of return
回报率；收益率；报酬率

rate of tax
税率

rate per annum
年率

rate per cent per annum
年息百分率

rate per diem
日率

rate per mensem
月率

rate quotation system
汇率报价制度

rateable value
应课差饷租值

rateable value above the cut-off point
应课差饷租值在限额以上

rateable value rent
差饷估值租金

ratepayer
差饷缴纳人

rates
差饷

rates payable
须缴差饷

rates percentage charge
差饷征收率

rates receipt
差饷收据

rates relief
差饷宽减

Rates Relief Scheme
差饷宽减计划

Rating Advisor
差饷估价顾问

rating agency
评级机构

Rating and Valuation Department
差饷物业估价署

rating assessment
差饷估价

rating system
差饷系统

rating valuation list
差饷估价册

ratio of advances and loans to deposits
垫款与贷款对存款的比率

reactivation of quoted shell company
上市空壳公司恢复业务

readjustment
重新调整

ready market price
现有市场价格

real account
真实帐户；实帐户

real estate
不动产；房地产

real gross domestic product
实质本地生产总值

real growth
实质增长

real income
实际收入

real increase
实际增长

real property
不动产；房地产

real value
实际价值

real wage
实际工资

realizable
可变现

realizable property
可变现财产

realizable savings
可变现的节省额

realizable value
可变现价值

realization
变现；变产

realization of gains
利益变现

realization of property
变卖财产；变卖产业

realization statement
变产帐目

realized investment
已实现投资

realized profit
已赚得利润；变现利益

realized value
变现价值

real-time delivery versus payment
即时货银交收

Real-Time Gross Settlement System [RTGS System]
即时支付结算系统

real-time payment versus payment
即时汇款同时交收

realty
不动产；房地产

reasonable expenses
合理费用

reassessment
重新评税；重新评定

rebate
回佣；回扣；退款

rebate of interest
利息回扣

rebound
回升；反弹

rebound in prices
价格回升

rebound strongly
大力反弹

rebuilding allowance
重建免税额

receipt
收入；收据

receipt for duty and interest
税款及利息收据

Receipted Demand Note
经加盖机印证明税款收讫的缴税通知书

receipts and payments account
收支帐户

receivables
应收款项

receiver
接管人；破产管理人

receivership
接管；接管权

receiving bank
受理银行

receiving order
接管令

reciprocal basis
互惠原则

reciprocal duty
互惠关税

reciprocity
互惠措施；互惠条件

recision of contract
撤销合约

recognizance
签保；担保

recognized clearing house
认可结算所

recognized dealer of Exchange Fund bills
外汇基金票据认可交易商

recognized stock exchange
认可证券交易所

reconciliation
对帐

reconciliation process
帐目核对过程

reconciliation statement
对帐表；调整表

reconstruction of a company
重整公司

reconstruction of capital
资本重组

reconstruction tax
重建税

record date
注册日期；登记日期；记录日期

recourse
追索权；追索补偿

recover
追讨；复原

recoverable
可收回；可追收

recoverable advance
可追收的垫款；可收回的垫款

recoverable rent
可追收的租金

recovery
回稳；复苏；追偿

recovery action
追税行动；追索行动

recovery of estate duty
追讨遗产税

recurrent account
经常帐

recurrent cost
经常费用；经常成本

recurrent expenditure
经常开支

recurrent revenue
经常收入

recurrent subvention
经常资助金

recurrent subvention subhead
经常资助金分目

recursive economic model
递回经济模式

recycling [funds]
资金回流；资金再循环

red chip
红筹股

redeemable bond
可赎回债券

redeemable charge
可赎回的押记

redeemable loan capital
可赎回借贷资本

redeemable preference share
可赎回优先股

redeemable preferred share
可赎回有优先权的股份

redeemable securities
可赎回证券

redeemable share
可赎回股份

redeemable stock
可赎回股票

redemption
赎回

redemption charges
赎回费用

redemption date
赎回日期

redemption fee
赎回费用

redemption fund
赎回基金

redemption money
赎回金额；赎回款项

redemption of Tax Reserve Certificate
赎回储税券

redemption of unit
赎回单位

redemption on maturity
到期赎回

redemption price
赎回价格

rediscounted bill
再贴现票据

redomiciling
迁册

redomiciling scheme
迁册计划

reduced share
拆细股份

reducing balance
递减余额

reducing value
递减价值

reduction
减少；削减

reduction of full amount of duty
减低整笔税款

redundancy payment
裁员支出；裁员赔偿

re-establishment period
筹备复业期

re-export
转口

reference date [rating valuation]
估价根据日期〔评估差饷〕

refinancing
重新筹集资金

refinancing package
再行贷款计划；重新集资计划

reflationary policy
复苏政策；刺激景气政策

refund
退款；退还税款

Refund Notice
退还税款通知书

refund of brokerage
退还经纪佣金

refund of rates
退还差饷

refunding of estate duty
退还遗产税

Refurbishment Allowance for Hotels
酒店翻新免税额

register
登记册；记录册

register of assignment of book debt
帐面债项转让登记册

register of businesses
商业登记册

register of certificates to bearer
不记名证明书登记册

register of charges
押记登记册

register of corporations
法团登记册

register of debenture holders
债权证持有人登记册

Register of Disqualification Orders
取消资格令登记册

register of holders of registered units
已登记单位的持有人登记册

register of interests in shares
股份权益登记册

register of professional accountants
专业会计师注册记录册

register of shareholders
股东名册

registered certificate
登记证明书

registered charge
已登记押记

registered company
注册公司

registered contract
已登记合约

registered dealer
注册交易商；注册证券交易商

registered deposit-taking company
注册接受存款公司

registered office
注册办事处

registered owner
登记拥有人

registered person
注册人

registered securities
注册证券

registered stock
登记公债

Registrar of Companies
公司注册处处长

Registrar of Money Lenders
放债人注册处处长

registration
登记；注册

Registration Division [Companies Registry]
公司文件注册部〔公司注册处〕

registration fee
登记费；注册费；过户费

registration number
注册编号

registration of contract
合约登记

Registry Manager [Companies Registry]
注册处经理〔公司注册处〕

regressive tax
累退税

regular audit
定期审计；定期核数

regular premium
定期保费

regular premium policy
定期缴付保费的保单

regularity auditing
合规性审计

regulate
调节；规管；规限

Regulation Division [Stock Exchange of Hong Kong Limited]
监察科〔香港联合交易所有限公司〕

regulation of markets
市场调节；市场监察

regulator
监管机构

Regulatory Affairs Group [Stock Exchange of Hong Kong Limited]
监察事务处〔香港联合交易所有限公司〕

regulatory body
监察机构；监管当局

regulatory committee
监管委员会

regulatory demand
调节需求

regulatory system
规管制度；监察制度；监管制度

rehabilitation loan
复兴借款

Rehabilitation Loan Sinking Fund
复兴借款偿还基金

reimbursement
偿款；发还款项；偿付；付还

reimbursement other than appropriation-in-aid
不包括补助拨款的偿款

reinsurance
再保险；分保

reinsurance business
再保险业务