第 16 页

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 股份溢价账户

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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 收款账号

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

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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账户

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

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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

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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

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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

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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

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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] 香港联合交易所信息服务有限公司

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

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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

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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 津贴及奖券基金咨询委员会

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；其它债权人

sundry debtor 杂项债务人；其它债务人

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

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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）