财务英语词汇R
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 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
真实帐户;实帐户
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
即时货银交收
Real-Time Gross Settlement System [RTGS System]
即时支付结算系统
real-time payment versus payment
即时汇款同时交收
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
收支帐户
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
递回经济模式
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
帐面债项转让登记册
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]
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