财务英语字典.doc

reinsurance premium
再保险保费

reinsurance premium ceded
分出再保险保费

reinsurance premium payable
须付保的再保险保费

reinsurance treaty
再保险协约

reinsurer
再保险人

reinvestment
再投资

rejection of proof
拒绝债权证明

related corporation
有联系公司

relative
相对数字

relative size
相对比率

relative size of the public sector in gross domestic product
公营部门开支在本地生产总值中所占比率

relative size of the public sector in total expenditure
公营部门开支在总体开支中所占比率

relief
宽免；宽减

relief from double taxation
双重课税宽免

reminder
催缴单

remission
减免

remission of estate duty
减免遗产税

remittance
汇款

Remittance Advice
领款通知书

remittance charge memo
汇费通知单

remittance fee paid
汇费支出

remittance fee received
汇费收入

remittance overseas
海外汇款

re-mortgage
再按揭；再抵押

remuneration
酬金；薪酬；报酬

remunerative rate
有利比率

renewal of a loan
借款重贷

renewal of contract of insurance
续保

renewal of registration
登记续期；注册续期

renewal policy
续保保单

Renminbi Yuan [CNY]
人民币元

rent
租金

rent charge
租费

rent record
租金记录

rental income
租金收入

rental index
租金指数

rental return
租金收益

rent-free
免租

renunciation
放弃书

reorganization of capital
资本重组

reorganization of share capital
股本重组

repaid bill
已偿付库券

repayment
偿还；归还款项；退还税款

repayment capability
偿债能力

repayment of principal
偿还本金；还本

repeated borrower
重复借贷者；重复借款人

rephasing of expenditure
重新订定分期拨付开支的时间

replacement cost
重置成本；更新成本；迁建费用

replacement reserve
重置储备金；更新储备金

replenishment of funds
补充资金

repo security
回购抵押品

Report of the Securities Review Committee on the Operation and Regulation of the Hong Kong Securities Industry
《香港证券业的运作及监察──证券业检讨委员会报告书》

Report on the Financial Market Review
《金融市场检讨报告》

reporting accountant
申报会计师

reporting mechanism
申报机制

reporting system
汇报系统

representative capacity
代表身分

representative of a commodity dealer
商品交易商代表

representative office
代表办事处

Republic National Bank of New York
美国利宝银行

repurchase
购回

repurchase agreement [repo]
回购协议

repurchase transaction
购回交易

reputed owner
据称拥有人

required liquid capital
规定速动资金；规定流动资金

requisite book
必需的簿册

requisite voucher
必需的凭单

requisition
申请书；申报表；请购单

Requisition for Revenue Stamps
购买印花申请书

re-registration
重新登记；重新注册

reschedule of payment
重新安排付款期限

rescue fund
储备金

Research and Planning Division [Stock Exchange of Hong Kong Limited]
资料研究及策划科〔香港联合交易所有限公司〕

resell
反售；转售

reserve
储备；准备金

reserve account
储备帐

reserve assets
储备资产

reserve balance as a percentage of government expenditure
储备结余在政府开支中所占的百分率

reserve capital
后备资本

reserve for bad debts
坏帐储备

reserve for contingencies
意外损失储备

reserve for exchange loss
汇兑损失储备

reserve fund
储备金；储备基金

reserve price
保留价格；最低价格

reserve ratio requirement
储备比率规定

reserved supplementary grant
备用追加补助金

Reserves Management Department [Hong Kong Monetary Authority]
储备管理部〔香港金融管理局〕

resettlement grant
转业补助金；迁置补助金

resident director
本地董事

residential mortgage
住宅按揭

residual acceptor of foreign exchange
外汇的最后承兑人

residual deficit
剩余赤字

residual method
余值法

residual method of valuation
余值估计法

residual payment
余款；剩余付款

residual supplier of foreign exchange
外汇的最后供应者

residual value
剩余价值；残余价值

residuary estate
剩余遗产

residue
剩余额；剩余财产

residue of expenditure
开支剩余额

resistance line
阻力线

Resource Allocation Exercise [RAE]
资源分配工作

Resource Allocation Exercise for recurrent expenditure
经常开支资源分配工作

resource bid
资源申请

resource bureau
资源局

Resources Management Unit [RMU] [Economic Services Bureau]
资源管理组〔经济局〕

responsible director
责任董事

restatement of account
重整帐目

restocking
补充存货

restricted auction
限制条件拍卖

restricted banking licence
有限制银行牌照

restricted licence bank
有限制牌照银行

restricted tender
局限性投标；“围内”投标

restriction notice
限制通知书

restrictive endorsement
限制背书

results announcement
业绩公布

retail banking
零售银行业务

retail business
零售业务

retail client
“散户”；“散客”

retail dealer
零售商

retail deposit
零售存款

retail deposit interest rate
零售存款利率

retail interest rate
零售利率

retail investor
“散户”投资者；个人投资者

retail market
零售市场

retail participation
“散户”入市

retail price
零售价格

retail price index
零售价格指数

retained business
保留业务

retained earnings
留存收益

retained import
留用进口货物

retained profit
留存盈利

retention
保留额；自留额

retention money
保留金；保留款项

retention ratio
自留额比率

retirement scheme management category X business
退休计划管理第Ｘ类业务

Retirement Schemes and Insurance and Bureau Administration Section [Financial Services Bureau]
退休计划及保险及行政组〔财经事务局〕

retiring partner
退出的合伙人

retiring trustee
退职受托人

retrocession
转分保

retrocession premium
转分保保费

retrocessionaire
转分保人

return
收益；回报率；报表；报税表

Return of Computerized Payroll Emoluments
电脑计算薪俸表格

return on assets
资产回报率

Return on Loans, Advances and Provisions
贷款、垫款及备付金申报表

revaluation
重估价值；升值

revaluation of rateable values
重估应课差饷租值

revaluation year
重估应课差饷租值年度

revenue
收入；收益；税收

revenue account
收入帐

revenue base
收入基数；收入基础

revenue collection
征税；收取税款

revenue department
税收部门；管理政府收入的部门

revenue estimates
收入预算

revenue from properties and investments
来自物业及投资的收入

revenue measure
征税措施；收入措施

revenue outturn
收入结算

revenue paper
税收文件

revenue policy
征税政策；收入政策

revenue proposal
征税建议；税收建议；收入建议

revenue shortfall
收入不足

revenue stamp
税收印花

revenue-earning department
赚取收入的部门

revenue-generating department
带来收入的部门

reversionary estate
复归产业权

reversionary interest
复归权益

Review of Companies Ordinance Consultancy Report
《检讨香港公司条例顾问研究报告》

revised assessment
修订评税

revised estimates
修订预算

revised estimates of expenditure
修订开支预算

revised estimates of revenue
修订收入预算

revised preliminary estimates of gross domestic product
本地生产总值的修订初步估计

revive
回升；复苏

revocable letter of credit
可撤销信用证

revocation
撤销

revocation of licence
撤销牌照

revolving fund
周转基金；循环基金

revolving letter of credit
循环信用证

revote
再拨款

reward
酬金

right of control
控制权

right of conversion into stock
兑换证券的权利

right of pre-emption
优先购买权

right of retainer
遗产保留权；财产保留权

right of retention
保留权

right to receive income from property
从财产收取入息的权利

right to rescind
撤销的权利

rights issue
供股〔上市方式〕；认股权发行；配售新股

rights issue prospectus
供股章程

ring
交易圈

ring out
平仓；经纪之间期货交易相互结算

rising price
价格上涨

risk
风险

risk adjustment
风险调整

risk assets
风险资产

risk assets ratio
风险资产比率

risk exposure
风险承担

risk management
风险管理

Risk Management Guidelines for Derivatives
《衍生工具风险管理指引》

risk management system
风险管理系统；风险管理制度

risk of breakage
破损险

risk of non-delivery
遗失险

risk of rust
损险

risk of shortage
短量险

risk of sweat damage
潮腐险

risk premium
风险溢价

risk weight
风险加权数

risk weighted exposure
加权风险值

"risk-based" approach
“以风险为依据”的方法

risk-capping
限制风险

roll forward
向前推展；向前滚进

roll over
转仓；滚计；滚转；续期

rolling forex
日转期汇

rolling plan
滚动式计划；逐年延展计划

rolling settlement
滚动交收

round lot
交易单位；整数成批股票；“一手”

round off
以整数计；四舍五入

round to nil
化为零计

round turn
完整交易；轧平交易

round up
清盘

rounded-up sub-total
化成整数的小计

round-trip contract
平仓合约

Royal Bank of Canada
加拿大皇家银行

Royal Bank of Scotland plc
苏格兰皇家银行

royalty
专营权费；专利权费；特许权使用费

rule of equity
衡平法；衡平法规则

Rules and Operation Procedure of Hong Kong Securities Clearing Company Limited
《香港中央结算有限公司规则及运作程序》

Rules Governing the Listing of Securities [Listing Rules] [Stock Exchange of Hong Kong Limited]
《证券上市规则》〔《上市规则》〕〔香港联合交易所有限公司〕

Rules of the Exchange [Stock Exchange of Hong Kong Limited]
《交易所规则》〔香港联合交易所有限公司〕

Rules on Interest Rates and Deposit Charges
《利率及存款收费规则》

run on a bank
银行挤兑；银行挤提

runner
“驳脚”经纪；传递员

running expenses
管理费用；经常费用

running-down of business
缩减业务

S:

safe custody business
保管业务

safe custody fee
保管费

safe deposit box rental received
保管箱租项收入

safeguarding assets
保障资产

safety factor
安全系数

safety margin of profitability
盈利能力的安全界限

Sakura Bank, Limited
樱花银行

salaried employee
受薪雇员

salaried office
受薪职位

salaries tax
薪俸税

salaries tax assessment
薪俸税评税

salaries tax borne by the employer
由雇主代付的薪俸税

salaries tax payable
应缴的薪俸税

salaries tax payer
缴交薪俸税人士

salaries tax return
薪俸税报税表

salaries tax threshold
薪俸税的免缴税入息额

salary
薪金；薪俸

salary adjustment
薪金调整

salary earner
受薪人士

salary rate index
薪金率指数

salary statement
薪俸结算书

sale and purchase agreement
买卖协议

sale by auction
拍卖

sale by private treaty
以私人协约形式售卖

sale by public auction
公开拍卖

sale by tender
招标出售

sale of assets
售卖资产

sale proceeds
售卖得益；销售收入

sales account
销货帐

sales commission
销售佣金

sales counter
销售柜台

sales price index
销售价格指数

sales tax
销售税

sampling frame
抽样范围

sampling theory
抽样理论

samurai bond
武士债券；外国日元债券

sanction
认许；制裁

Sanwa Bank, Limited
三和银行

Sanwa International Finance Limited
三和国际财务有限公司

satisfaction
清偿

savings
储蓄；节省款项；节省开支额

savings account
储蓄帐户

savings deposit
储蓄存款

savings rate
储蓄率；储蓄存款利率

scale of brokerages
经纪佣金收费表

scale of fees
收费率；收费表

schedule
清单；一览表；细目单；附表

schedule of charges
费用表

schedule of dealing
交易清单

schedule of property
财产清单

schedule of proportion
比例表

Schedule of Rates
标准收费表

scheme of arrangement
债务偿还安排

Scheme of Control
管制计划

Scheme of Control Agreement [SCA]
《管制计划协议》

Schengen Agreement
《神根协议》

Schroders Asia Limited
宝源亚洲有限公司

scrip
临时股票

scrip dividend
以股代息

scrip dividend scheme
以股代息计划

scrip issue
红股发行

scripless dealing of shares
无单股份交易

SEANZA forum of bank supervisors
东南亚、新西兰与澳洲银行业监理组织

search fee
查册费

seasonal adjustment
季节性调整

seasonal deficit
季节性赤字

seasonal fluctuation
季节性波动

seasoned securities
优质证券；价格稳定的证券

second and third liner
二三线股

second board
第二板市场

second calculation
第二计算法

second line stock
二线股票

second mortgage
第二按揭；第二抵押权

second participant
第二参与者

Second Quarter Economic Report 19XX
《一九ＸＸ年第二季经济报告》

secondary insider
次要的内幕人士

secondary listing
第二上市

secondary market
二级市场；次级市场；第二市场

secondary mortgage market
第二按揭市场

secondary production
第二级生产；第二产业

Secretary for Economic Services
经济局局长

Secretary for Financial Services
财经事务局局长

Secretary for the Treasury
库务局局长

sectional group
个别利益集团

sector
界别；行业；机构

sectorial index
分类指数

secular trend
长期趋势

secure
担保；抵押

secured bond
有担保债券

secured creditor
有抵押债权人

secured loan
担保贷款；有抵押贷款

securing debenture
担保债权证

securities
证券

Securities Advisory Council
证券事务谘询委员会

securities analyst
证券分析员

Securities and Exchange Commission [SEC] [Taiwan, United States]
证券管理委员会〔证管会〕〔台湾〕；证券交易委员会〔美国〕

Securities and Futures Appeals Panel [Securities and Futures Commission]
证券及期货事务上诉委员会〔证券及期货事务监察委员会〕

Securities and Futures Commission [SFC]
证券及期货事务监察委员会〔证监会〕

Securities and Investment Board [SIB] [United Kingdom]
证券及投资管理局〔英国〕

securities borrowing
证券借用

securities business
证券买卖业务

Securities Commission [presently known as Securities and Futures Commission]
证券事务监察委员会〔现称证券及期货事务监察委员会〕

Securities Compensation Fund
证券赔偿基金

Securities Compensation Fund Committee [Securities and Futures Commission]
证券赔偿基金委员会〔证券及期货事务监察委员会〕

securities dealer
证券交易商

Securities Dealers' Deposit Fund
证券交易商按金基金

Securities Exchange of Thailand
泰国证券交易所

securities for money
贷款抵押物

Securities Foundation
证券业培训基金

Securities Institute of Australia
澳大利亚证券学会

securities introducing broker
证券介绍经纪

securities investment adviser
证券投资顾问

Securities Journal, The
《证券月刊》

Securities Law
《证券法》

securities lending
证券借贷

securities market
证券市场

Securities Officer
证券主任

securities payable to bearer
须付款予持有人的证券

securities register system
证券登记系统

Securities Review Committee
证券业检讨委员会

Securities Review Committee Report
《证券业检讨委员会报告书》

Securities Section [Financial Services Bureau]
证券组〔财经事务局〕

securities underwriter
证券包销商

securitization of debt
债务证券化

security
抵押品；保证金；保证

security account
保付户口

security by bond
担保契据形式的保证

security features [bank notes]
防伪特色〔银行纸币〕

security for note issue
发行纸币的保证物

security instrument
保证文书

security interest
担保权益

security to the payment of money
付款保证

seed capital
种子资本

segregated account
独立帐户；独立户口

segregated trust account
独立信托帐户

SEHK Options Clearing House Limited [SEOCH]
联交所期权结算所有限公司

SEHK traded option
在联交所买卖的期权

seizure
检取；扣押

selective allowance
选择性免税额

selective marketing basis
选择性销售方式

selective tender
选择性投标；选择性招标

self-assessment
自我评税

self-clearing member [Stock Exchange of Hong Kong Limited]
自行结算会员〔香港联合交易所有限公司〕

self-correcting mechanism
自动调节机制

self-financing
财政自给；自筹资金

self-liquidating project
自动还本工程

self-regulation
自律；自行规管；自行监管

sell
卖出

sell off
抛售；沽盘

sell order
卖盘

sell short
卖空；沽空；抛空

seller's price
卖价；卖方价格

selling dealer
卖方交易商

selling hedge
沽空对冲

selling pressure
沽售压力

selling price
售价

senior securities
优先证券

SEOULBANK
汉城信托银行

separate assessment
夫妇分别评税

separate client account
独立客户帐目

separate debt
独有的债项；各别的债项

separate estate
各别产业

separate estates account
各别产业的帐目

separate instrument
独立文书

separate listing
独立上市

separate property
各别的财产

separate share trading account
独立股票交易帐户

separate taxation for married couples
夫妇分开评税

sequestration
暂押；扣押

serial bond
分期还本债券

series of transactions
连串交易

service-led economy
以服务业为主导的经济

set-off
抵销；对销

set-off and transfer report
比对转帐报告

set-off of the property tax
豁免物业税

settled property
预先分配的财产

settlement
交收；结算；交割；清偿；授产安排

settlement backlog
积压交收

settlement bank
结算银行

settlement cap
交收限价

settlement date
交收日期

settlement of debts
清偿债务；偿还债务

settlement of physical shares
股份实物交收

settlement period
交收期限；结算期

settlement price
结算价格；平仓价格

settlement risk
结算风险；交收风险

settlement system
交收制度；结算系统

settlor
财产授予人

seven-year Exchange Fund note
七年期外汇基金债券

Sewage Services Trading Fund
污水处理服务营运基金

Shacom Finance Limited
上商财务有限公司

shadow director
影子董事；幕后董事

Shanghai Commercial Bank Ltd.
上海商业银行

Shanghai Securities Central Clearing and Registration Corporation
上海证券中央登记结算公司

Shanghai Stock Exchange
上海证券交易所

share
股份；股票；份额

share beneficially owned
实益股份；实益拥有股份

share capital
股本

share certificate
股票

share dealing
股票交易；股票买卖

share in issue
已发行股份；已发行股票

share investment
股份投资

share margin lending
“按仓”贷款

share market
股票市场

share of a business
生意股份

share of mutual fund
互惠基金股份

share of profit
利润份额

share on local register
当地登记册所载的股份

share option
股票期权；认股权；股份认购权

share pending listing
等候上市股份

share premium account
股份溢价帐户

share price
股票价格

share registrar
股票过户登记处；过户处；股份登记员

share repurchase
股份购回；股份回购

share rights
股权

share split
股份拆细；拆股

share transfer
股票过户

share warrant
认股权证

share warrant to bearer
不记名认股权证

shareholder
股东

shareholders' fund
股东资金

shareholding
持有股份

sharp increase
急剧上升；暴升；飞涨

shell company
空壳公司

shell reactivation
“借壳”上市；“买壳”上市；空壳公司重新活动

Shenzhen Foreign Exchange Trading Centre
深圳外汇交易中心

Shenzhen Securities Registration Company Limited
深圳证券登记公司

Shenzhen Stock Exchange
深圳证券交易所

Shinhan Finance Limited
新韩金融有限公司

Shizuoka Bank, Ltd.
静冈银行

short
空头；空仓；淡仓；卖空；超卖

short call
认购期权淡仓

short covering
补仓；补空仓；空头补进

short futures contract
淡仓期货合约

short notice
短期通知书

short notice and time deposit
短期通知及定期存款

short of liquidity
资金紧绌

short position
空仓；淡仓；空头；短盘

short sell securities
卖空证券

short selling
卖空；沽空；抛空

short selling system
证券沽空制度

short-dated securities
短期证券

shortfall
差额；不足之数

shortfall in expenditure
实际开支低于原来预算

short-term deposit
短期存款

short-term indicator of economic condition
短期经济指标

short-term interest rate
短期利率

short-term paper
短期票据

short-term rating
短期评级

shroff account number
收款帐号

Siam Commercial Bank Public Company Limited
汇商银行

significant shareholder
持有大量股票的股东；重要股东

silent partner
只拥有股权而不参与业务的合伙人；隐名合伙人

silver
银

silver currency
银制流通货币

silver standard
银本位；银本位制

Simple Guide to Bankruptcy, A
《破产案简介》

Simple Guide to Compulsory Winding-up of Companies, A
《强制公司清盘案简介》

simple interest
单利；以单息计算的利息

simple portfolio
简单的投资组合

simultaneous econometric model
联立计量经济模式

simultaneous equation model
联立方程模式

Sin Hua Bank Limited
新华银行

Sin Hua Finance Company Limited
新华财务有限公司

Singapore Dollar [SGD]
新加坡元

Singapore International Monetary Exchange
新加坡国际金融交易所

Singapore Stock Exchange
新加坡证券交易所

Singapore Strait Times Index
《新加坡海峡时报》指数

single assessment
单一评税

single entry system
单式簿记制度

single equation model
单方程模式

single fund
单一基金

single market, the [Europe]
单一市场〔欧洲〕

single parent allowance
单亲免税额

single premium
整付保费

single premium policy
整付保费保单

single tender
单一投标

sinking fund
偿债基金

size criterion [banking]
资产限额准则〔银行业〕

size of issue
发行量

size of the economy
经济规模

slacken
放缓；呆滞

slow down
减慢；放缓；退减

slow trading
交投呆滞

sluggish
市势疲弱；市况呆滞

sluggish turnover
交投呆滞

slump
急跌；下挫

small and medium enterprise [SME]
中小型企业

Small and Medium Enterprises Committee
中小型企业委员会

small bankruptcy
小额破产案

small business
小型企业

Small Claims Tribunal
小额钱债审裁处

Small Claims Tribunal Suitors Fund Account
小额钱债审裁处诉讼人储存金帐户

small depositor
小额存户

small economy
小规模经济体系

small estate
小额遗产

smart card
智能卡；聪明卡

snake
蛇形浮动；蛇形浮动汇率制

soaring market
旺市；好市；暴涨的市况

Social Security Assistance Index of Prices
社会保障援助价格指数

social welfare expenditure
社会福利开支

Societe de Compensation des Marches Conditionels
巴黎期权市场结算所

Societe Generale
法国兴业银行

Societe Generale Asia Limited
法国兴业亚洲有限公司

Society of Actuaries of the United States of America
美国精算师公会

Society of Chinese Accountants and Auditors
华人会计师公会

Society of Worldwide Interbank Financial Telecommunication [SWIFT]
环球银行财务电讯协会

socio-economic infrastructure
社会经济基础建设

soft currency
软货币；弱势货币

soft dollar practice
收取非金钱利益的做法

soft market
市况疲软

sole executor
唯一的遗嘱执行人

sole proprietor
独资经营者

sole proprietorship
独资经营

sole trustee
单一受托人

soliciting business
招揽生意

solid growth
稳健增长

solvency
偿债能力；偿付能力

Solvency Fund
无偿付能力赔偿基金

source of additional revenue
额外收入来源

source of fund
资金来源

South Sea Bubble
“南海泡影”；南海泡沫事件

South-East Asian Central Banks [SEACEN]
东南亚中央银行组织

sovereign risk
政治风险；主权风险

soyabean futures
大豆期货；期豆

SPC Credit Limited
美国太平洋信贷有限公司

special cash bonus
特别现金红利

Special Coin Suspense Account
特别硬币暂记帐

special crossed cheque
特别划线支票

special crossing
特别划线

special debt securities
特别债务证券

special drawing right [SDR]
特别提款权

special economic zone
经济特区

special endorsement
记名背书

special expenditure
特别开支

special fund
特别基金

special grant
特别补助金

special levy
特别征费〔证券〕；特别附加费

Special Levy Fund
特别征费基金

special manager
特别经理人

special payment
特别付款

special proxy
特别委托书

special rates grant
特别差饷补助金

special surplus
特别盈余

Special Suspense Account
特别暂记帐

special trust
特别信托

special warrant
特别拨款令；特别支款授权书

specific charge
特定押记

specific deduction
特定扣税项目

specific duty
从量税

specific duty rate
从量税率

specific relief
特定宽免

specific sum
指明款项

specified rate rules
指定利率规则

specified tax
指明税项

speculation
投机

speculative activity
投机活动

speculative attack
投机冲击

speculative position
投机盘

speculative pressure
投机压力

spending guideline
开支指引；开支预算的指引

spending pattern
开支模式；消费模式

spending power
消费力

split
拆细；拆股

split share
已拆细股份；已分割股份

split trust
分类信托

spoiled stamp
损坏的印花

spot
即期；现货

spot assets
现金资产；现金存款

spot contract
现货合约

spot exchange rate
即期汇率；现货兑换率

spot foreign currency assets
即期外币资产

spot foreign currency liabilities
即期外币负债

spot index
现货指数

spot market
现货市场

spot month
现货月份

spot month trading
现货月份交易

spot price
现货价格

spot rate
即期汇率；现货汇率；现货价

spot settlement
即场成交；现场交易

spot trading
现货交易

spot transaction
现货交易；现汇交易

spread
差价；利率差距；利润幅度；价位

spread back
拨回有关年度评税

spread margin
跨期保证金；跨期按金

spread option
复式期权；取差期权

spread table
价位表

spread trading
跨期买卖；跨价买卖

spreading
跨期买卖；跨价买卖

square position
平仓；轧平差额

squeeze
“迫仓”；“夹仓”；紧缩

stabilization fund
稳定金

staff on-cost
职员附加费用；员工间接费用

staff-related expenses
与职员有关的费用；与员工有关连的开支

stag
投机认股者；“炒”新股者；新股套利者

stakeholder
保证金保存人

stale cheque
过期支票

stamp
印花

stamp duty
印花税；厘印费

stamp duty on contract note
成交单据印花税

stamp duty on conveyance of land
土地转让印花税

stamp duty on conveyance of properties
物业转让印花税

stamp duty on property transactions
物业交易印花税

stamp duty on stock transfers
股票交易印花税

stamp duty rate
印花税税率

stamp duty relief
印花税宽免

Stamp Office [Inland Revenue Department]
印花税署〔税务局〕

standard amount [taxation]
标准免税额

Standard and Poor's 500 Index
标准普尔500指数

Standard and Poor's Corporation
标准普尔公司

Standard and Poor's Rating
标准普尔评级

Standard Chartered Bank
渣打银行

standard conversion rate
划一兑换率；划一折合率

Standard London (Asia) Limited
英国标旗（亚洲）有限公司

standard of accounting and auditing practices
会计及核数执业准则

standard of disclosure
披露标准

standard rate
标准税率；标准收费率

standard rate zone
标准税率范围

standard share
标准定额股；标准股票

standard valuation method
标准估价方法

standby credit
备用信贷

standby facility
备用贷款

Standing Accounting Instructions
《常务会计指令》

Standing Committee on Company Law Reform
公司法改革常务委员会

standing offer
有效要约

Standing Order Form for Tax Reserve Certificate
长期委购储税券通知书

stand-over order
暂缓缴税令

Star Chamber
高层资源会议

Star Chamber Action Group
高层资源会议策动小组

Star Chamber review
高层资源会议总结；高层资源会议检讨

start-up cost
开办成本；筹备费用

start-up grant
成立初期补助金

State Administration of Exchange Control [China]
国家外汇管理局〔中国〕

State Bank of India
印度国家银行

statement
结算书；报表；说明书

statement in lieu of prospectus
代替招股章程陈述书

statement of account
帐目报表

statement of adjustment
调整说明书

statement of affairs
资产负债状况说明书

statement of annual account
周年帐目报表

statement of assets and liabilities
资产负债表

statement of calculation
计算说明

statement of income and expenditure
收支报告；收支结算表

statement of loss
亏损表

statement of loss and gain
损益计算表

statement of profit and loss
损益计算表

statement of receipts and payments by the Government
政府收支总表

Statement of Standard Accounting Practice [SSAP]
《会计实务准则》

Statements of Insurance Practice
《保险业业务惯例声明》

state-owned enterprise
国营企业

statistical analysis and modelling
统计分析及编制统计模型

statistical indicator
统计指标

statistical summary
统计摘要；统计概要

Statistical Yearbook
《统计年报》

statute-barred debt
已逾时效的债项

Statutes of Distribution
《遗产分配法规》

statutory business
法定业务

statutory charge
法定收费

statutory compensation
法定补偿金

statutory corporation
法定公司

statutory debt
法定债项

statutory declaration
法定声明

statutory trust
法定信托

stay buoyant
保持畅旺

steady growth
稳步增长

steep rise
急升

sterling area
英镑区

Sterling Guarantee Agreement
《英镑保证协议》

stock
证券；股票；股额；公债；存货

stock adjustment
存货调整

stock balance summary
股票往来报告表

stock book
存货簿

stock borrowing and lending agreement
证券借用及借出协议

stock broker
股票经纪

stock certificate
股票；股票证书

Stock Clearing Corporation [Philadelphia]
股票结算公司〔费城〕

stock control account
存货总帐；存货控制帐

stock control report
股票存量报告表

stock deposit and withdrawal
股票存取

stock exchange
证券交易所

Stock Exchange Automated Quotation System [SEAQ System] [United Kingdom]
证券交易所自动报价系统〔英国〕

stock exchange company
证券交易所

Stock Exchange Information Services Limited [SEIS]
香港联合交易所资讯服务有限公司

Stock Exchange of Hong Kong Limited [SEHK] [formerly known as the Unified Exchange]
香港联合交易所有限公司〔联交所〕〔前称联合交易所〕

Stock Exchange of Singapore
新加坡证券交易所

stock fund account
存货基金帐

stock futures
股票期货

stock index futures
股市指数期货

stock index futures market
股市指数期货市场

stock index option
股市指数期权

stock list
存货表；存货单；股市行情表

stock market
证券市场；股票市场

stock option
股票期权

stock options market
股票期权市场

stock portfolio
股票投资组合

stock sheet
存货表

stock split
股票拆细；拆股

stock unit
股份

stock warrant
认股证；认股权证

stock watering
股票搀水

stockbroker
股票经纪

stockbroking business
股票经纪业务

stockholder
证券持有人；股东；股份持有人；股额持有人

Stockholm Options Market
斯德哥尔摩期权市场

Stockholm Stock Exchange
斯德哥尔摩证券交易所

stock-in-trade
存货

stocks and shares
股额及股份

stop limit order
限价盘；停止限价指令

stop loss order
止蚀盘；止蚀指令

stop order
止蚀盘；止蚀指令

stop payment
止付

stop-go policy
应变经济政策；经济膨胀和紧缩交替运用的政策

storage fee
仓费

straddle trading
套盘；跨期买卖；跨价买卖

straight bond
传统债券；纯粹债券

straight letter of credit
直接信用证

straight-line depreciation method
直线折旧法

straight-line fixed repayment
直线固定还款

street shareholder
场外股东

Strengthening of Currency Board Arrangements in Hong Kong [Hong Kong Monetary Authority]
《巩固香港的货币发行局制度》〔香港金融管理局〕

strike price
行使价；敲价

strong demand
殷切需求

strong growth
强劲增长

Structural Analysis Section [Financial Services Bureau]
经济结构分析组〔财经事务局〕

structural ratio
结构比率

structural transformation of the economy
经济结构转型

structure of assets and liabilities
资产负债结构

struggle between bulls and bears
好淡争持

Student Loan Fund
学生贷款基金

sub-agent
分销代理商

sub-contract
分包合约

sub-contractor
次承判商；“二判”

sub-fund
成分基金

subhead
分目；开支分目

subhead of expenditure
开支分目

sub-index
分类指数

subject to a trust
受信托规限

subject to tax
须课税

subordinated debt
后偿债项

subordinated deposit
无优先权存款

subordinated loan
附属贷款

subordinated loan stock
后偿债权股额

sub-purchaser
转购人

subscriber
认购人；认购者

subscription
认购；认股；会费

subscription list
认购名单

subscription price
认购价格

subscription rate
认购率

subsequent allowance
以后免税额

subsidiary
附属公司

subsidiary business
副业；附属业务

subsidiary company
附属公司；子公司

subsidiary ledger
明细分类帐；辅助分类帐

Subsidiary Note Security Fund
辅助纸币保证基金

subsidy
津贴；补贴

subsidy code
补贴守则

subsistence allowance
生活津贴；膳食津贴；膳宿津贴

substandard loan
次级贷款

substantial appreciation of prices
价格大幅上扬；价格飙升

substantial benefit
实质利益

substantial savings
巨额储蓄

substantial shareholder
大股东

substantial transaction
重大交易

sub-subsidiary company
再附属公司

sub-total
小计

sub-transferee
次承让人

sub-transferor
次出让人

sub-underwrite
分包销

sub-underwriter
分包销商

sub-underwriting commission
分包销佣金

sub-underwriting contract
分包销合约

subvention
资助金

subvention system
补助制度；资助制度

Subventions and Lotteries Fund Advisory Committee
津贴及奖券基金谘询委员会

successful tenderer
中标者

succession
继承

successor
继承人

sugar futures
期糖

sum assured
保额

sum invested
投资款项

sum payable
应付的款项

Sumitomo Bank Ltd.
株式会社住友银行

Sumitomo Trust & Banking Co. Ltd.
住友信托银行

Sumitomo Trust Finance (H.K.) Limited
住友信托财务（香港）有限公司

summary liquidation case
简易程序清盘案

summary of receipts and payments as trustee
受托人的收支撮要

sumptuary taxation
寓禁于征的税项

sundry creditor
杂项债权人；其他债权人

sundry debtor
杂项债务人；其他债务人

superannuation
离职金

superannuation allowance
离职津贴

Superintendent of Stamp Office
印花税署总监

supernational credit rating
跨国信贷评级

supervening contract
附加合约

supervision fee
监管费

Supervision of Markets Division [Securities and Futures Commission]
市场监察部〔证券及期货事务监察委员会〕

supervisory authority
监管当局；监理当局

supervisory regime
监管架构

supervisory system
监管制度

supplementary appropriation
追加拨款

supplementary budget
追加预算

supplementary capital
附加资本

Supplementary Notes to the Fit and Proper Criteria (for applicants applying for licences under the Leveraged Foreign Exchange Trading Ordinance)
《〈适当人选的准则〉补充附注》（适用于根据《杠杆式外汇买卖条例》申请牌照的申请人）

supplementary provision
追加拨款；追加备付款项

supplementary warrant
追加备付款项令

supplies contract
物料供应合约

supply-side economics
供应学派经济学；供应经济学

Support Services Division [Hong Kong Monetary Authority]
辅助服务处〔香港金融管理局〕

suppress inflation
遏止通货膨胀

suppression factor
限制因素

surcharge
附加费

Surcharge Notice
缴纳附加费通知书

surety
保证人；担保人；担保

surety bond
担保债券；银行保证书

surge
锐升；激增；飙升

surplus
盈余

surplus and deficit account
盈余亏损帐

surplus assets
剩余资产

surplus funding
剩余资金

surplus income
收益盈余

surplus on recurrent account
经常帐盈余

surrender
放弃；退回；退回书；退保

surrender of benefits
放弃利益

surveillance programme
监察计划

surviving joint owner
尚存的联名拥有人

surviving partner
尚存的合伙人

surviving trustee
尚存受托人

suspend payment
暂停付款

suspense account
暂记帐

suspension
暂时吊销

suspension of trading
停牌；暂停买卖

sustained economic growth
经济持续增长

sustained growth
持续增长

swap adjustment centre
掉期调剂中心

swap deposit
掉期存款；“假美金”

swap market
外汇掉期市场

swap transaction
掉期交易；互惠信贷交易

Swedish Krona [SEK]
瑞典克郎

Swiss Federal Banking Commission
瑞士联邦银行监理委员会

Swiss Franc [CHF]
瑞士法郎

Swiss Options and Financial Futures Exchange AG
瑞士期权及金融期货交易所有限公司

Swiss Reinsurance Company, Zurich
苏黎世瑞士再保险公司

switching
转换；掉期买卖

Sydney Futures Exchange Ltd.
悉尼期货交易所有限公司

syndic
经理人

syndicated loan
银团贷款；集团放款；财团放款

syndication centre
财团中心

synthetic call option
合成认购期权

synthetic stock
合成股票

synthetics
合成工具

system of cartelized rates
联营式利率制度

system of financial administration
财政管理制度

System of National Accounts [SNA]
国民帐户体系；国民经济核算体系

systematic bias
系统性偏差

systematic risk
系统性风险

T:

T+2 rule
T+2结算制度〔交易后两个工作天结算制度〕

tacking
按揭优先清偿

Tai Po Industrial Estate Loan
大埔工业贷款

Tai Sang Bank Ltd.
大生银行有限公司

Tai Yau Bank Ltd.
大有银行有限公司

take a position
开盘；持仓；“仓”

takeover
收购；接管

takeover document
收购文件