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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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