第 15 页

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

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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

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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

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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

150

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

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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

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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

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财经类词汇（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

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savings 储蓄；节省款项；节省开支额

savings account 储蓄账户

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

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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 证券事务咨询委员会

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

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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 独立账户；独立户口

segregated trust account 独立信托账户

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 独立股票交易账户

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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