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 账面利润；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 合伙账户
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 银行存折
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 价格数据；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 股价敏感数据；影响股价的数据
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 程序买卖
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
英语词汇-财经类词汇（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
+++++++
英语词汇-财经类词汇（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 真实账户；实账户
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 实时货银交收
Real-Time Gross Settlement System [RTGS System] 实时支付结算系统
real-time payment versus payment 实时汇款同时交收
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 收支账户
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 递归经济模式
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 账面债项转让登记册
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
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] 数据研究及策划科〔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 计算机计算薪俸表格
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
