金融词汇pdf

2024-01-28 来源：客趣旅游网

A share Ａ股；甲类股份

abatement of tax 减税；减扣免税额 ABN AMRO Bank N.V. 荷兰银行

above-the-line expenditure 线上项目支出；经常预算支出

above-the-line receipt 线上项目收入；经常预算收入 ABSA Asia Limited 南非联合亚洲有限公司 absolute change 绝对数值变更 absolute expenditure 实际开支

absolute guideline figure 绝对准则数字 absolute interest 绝对权益

absolute order of discharge 绝对破产解除令 absolute profit margin 绝对利润幅度 absolute value 实值；绝对值

absolutely vested interest 绝对既得权益 absorbed cost 已吸收成本；已分摊成本 absorption 吸收；分摊；合并

absorption rate 吸收率；摊配率；分摊率 ACB Finance Limited 亚洲商业财务有限公司 acceptable form of reciprocity 合理的互惠条件 acceptable rate 适当利率；适当汇率 acceptance agreement 承兑协议 acceptance for honour 参加承兑 acceptor 承兑人；接受人；受票人 acceptor for honour 参加承兑人 accident insurance 意外保险

Accident Insurance Association of Hong Kong 香港意外保险公会

accident insurance scheme 意外保险计划 accident year basis 意外年度基准 accommodation 通融；贷款

accommodation bill 通融票据；空头票据 accommodation party 汇票代发人 account balance 帐户余额；帐户结余 account book 帐簿

account collected in advance 预收款项 account current book 往来帐簿

account of after-acquired property 事后取得的财产报告

account of defaulter 拖欠帐目 account payable 应付帐款

account payee only [A/C payee only] 只可转帐；存入收款人帐户

account receivable 应收帐款

account receivable report 应收帐款报表

account statement 结单；帐单；会计财务报表 account title 帐户名称；会计科目 accountant's report 会计师报告

Accountant's Report Rules 会计师报告规则

accounting and auditing procedure 会计与审计程序；会计与核数程序

Accounting Arrangements 《会计安排》 accounting basis 会计基础

accounting by Official Receiver 破产管理署署长呈交的帐目

Accounting Circular 《会计通告》 accounting class 会计类别

accounting date 记帐日期；会计结算日期 accounting for money 款项核算 Accounting Officer 会计主任

accounting period 会计报告期；会计期 accounting policy 会计政策；会计方针 accounting practice 会计惯例 accounting principle 会计准则 accounting record 会计记录 accounting report 会计报告

Accounting Services Branch [Treasury] 会计事务部〔库务署〕

Accounting Society of China 中国会计学会 accounting statement 会计报表

accounting system 会计制度；会计系统 accounting transaction 会计事项；帐务交易 accounting treatment 会计处理 accounting year 会计年度 accretion 增值；添加

accrual 应计项目；应累算数目 accrual basis 应计制；权责发生制 accrual basis accounting 应计制会计；权责发生制会计

accrue 应累算；应计

accrued benefit 应累算利益 accrued charges 应计费用

accrued cumulative preference share dividend 应累算的累积优先股股息

accrued expenses 应累算费用

accrued interest payable 应付利息；应计未付利息 accrued interest receivable 应收利息；应计未收利息 accrued right 累算权益

accruing profit 应累算的利润

accumulated fiscal reserve 累积财政储备 accumulated profit 累积利润；滚存溢利

accumulated reserve 累积储备

accumulation of surplus income 累积收益盈余 acquired assets 既得资产

acquisition 收购；购置；取得 acquisition cost 购置成本

acquisition expenses 购置费用

acquisition of 100% interest 收购全部股权 acquisition of control 取得控制权

acquisition of fixed assets 购置固定资产 acquisition of shell “买壳” acquisition price 收购价 act of God 天灾

acting partner 执事合伙人

active market 买卖活跃的市场；交投畅旺的市场；旺市

active partner 积极参与的合伙人 active trading 交投活跃 actual circulation 实际流通 actual cost 实际成本

actual expenditure 实际开支；实际支出

actual income 实际入息；实际收入；实际收益 actual market 现货市场

actual price 现货价；实际价格 actual profit 实际利润

actual quotation 实盘；实际价位；实际报价 actual year basis 按实际年度计算 actuals 实货

actuarial investigation 精算调查 actuarial principle 精算原则 actuarial report 精算师报告

Actuarial Society of Hong Kong 香港精算学会 actuarial valuation 精算师估值 actuary 精算师

ad referendum agreement 暂定协议；有待覆核的协定

ad valorem duty 从价税；按值征税 ad valorem duty system 从价税制 ad valorem fee 从价费 ad valorem tariff 从价关税

additional allowance 额外免税额

additional amount for unexpired risk 未过期风险的额外款额

additional assessable profit 补加应评税利润 additional assessment 补加评税 additional commitment 额外承担

additional commitment vote 额外承担拨款

additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额

additional dependent parent allowance 供养父母额外免税额

additional provision 额外拨款 additional stamp duty 附加印花税 additional tax 补加税罚款；补加税款

Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 adjudged bankrupt 被裁定破产 adjudicated bankrupt 裁定破产人

adjudication fee 裁定费；评定印花税额手续费；评估契据费

adjudication of bankruptcy 裁定破产；宣告破产 adjudication of insolvency 裁定无力偿还债务 adjusted actual 经调整的实数；调整后的实数

adjusted current assets 经调整的流动资产；调整后的流动资产

adjusted figure 经调整的数字；调整后的数额 adjusted liabilities 经调整的负债；调整后的负债 adjusted loss 经调整的亏损；调整后的亏损

adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值

adjusted profit 经调整的利润；调整后的利润

adjusted surplus 经调整的盈余额；调整后的盈余额 adjusted value 经调整的价值；调整后的价值 adjustment 调整；修订；理算〔保险〕 adjustment centre 调剂中心

adjustment lag 调整过程的时间差距；调整时差 adjustment mechanism 调整机制 adjustment of loss 亏损调整

adjustment process 调整过程；调整程序 adjustment range 调整幅度

administered exchange rate 受管制汇率

Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 administration expenses 行政费用 administration fee 手续费；行政费 administration in bankruptcy 破产管理 administration order 遗产管理令 administrator 管理人；遗产管理人 administrator of the estate 遗产管理人 admission of debt 债项承认书 admission of proof 接纳债权证明

advance 放贷款项；垫付款项；预支款项；预付款项

advance account 暂支帐目；预付款帐户 advance compensation 预付补偿金 advance from shareholder 股东垫款

advance pending reimbursement 预支以待日后付还 advanced economy 先进经济体系 advancement 预付；预付财产 advances warrant 垫款令 advancing 贷出

adverse balance 逆差 adverse exchange 逆汇

advertisement addressed to shareholders 在报章刊登的致股东通告

advice for collection 托收通知书

advice of drawing 提款通知书；汇票通知书 advice of payment 付款通知

Advisory Committee [Securities and Futures Commission] 谘询委员会〔证券及期货事务监察委员会〕

Advisory Committee on Diversification 经济多元化谘询委员会

affidavit 誓章；遗产申报誓章

affidavit of no receipt 述明无收款的誓章 affiliate 联号；联营公司；附属公司

affiliated company 附属公司；联号；联营公司 affirmation [estate duty] 非宗教式宣誓〔遗产税〕 affordability 负担能力

African Development Bank [AfDB] 非洲开发银行 after-acquired property 事后取得的财产 after-hours dealing 市后交易

after-tax profit 税后盈利；税后利润；税后溢利 agency agreement 代理协议

agency expenses 代理机构的开支 agency fee 代理费

Agency Law 《代理法》 agent 代理人；承销人

agent of company 公司代理人 agent's fee 代理人费；经纪费 aggregate 总计；总数；总体数字 aggregate amount 总款额；总额

aggregate assets and liabilities 总体资产与负债

aggregate at constant price 按固定价格计算的总体数字

aggregate demand 总需求

aggregate gross position 总持仓量 aggregate limit 总限额

aggregate of salaries tax 合计薪俸税

aggregate performance 总体表现；总体业绩 aggregate supply 总体供应 aggregate surplus 总盈余 aggregate total 整体总额

aggregate value 总值；合计价值 aggregated basis 合计基准

aggregated net chargeable income 合计应课税入息实额

aggregation 合并计算；合计；总和

aggregation of incomes of husband and wife 夫妇入息合并计算

aggregation of property 财产的总和 agio 差价；贴水

Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》

Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》

Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》

Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 《香港政府和大韩民国政府关于相互促进和保护投资协定》 agreement for a settlement 授产协议 agreement for assignment 转让协议

agreement for sale 售卖协议；买卖协议 agreement for sale and purchase 买卖协议

agreement for the payment of interest 支付利息协议 agreement for the repayment of money 还款协议 agreement of reinsurance 再保险协议 Agricultural Bank of China 中国农业银行 air passenger departure tax 飞机乘客离境税

Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 airport tax 机场税 alcohol duty 酒精税

alienation 让与；让渡；转让 alimony 生活费；赡养费

All Ordinaries Index [AOI] 所有普通股指数 all risks 全险；综合险

All Sales Record for Stock Market 《股票市场成交报告》

Allied Capital Resources Limited 新联财务有限公司 all-items index [Consumer Price Index] 总指数〔消费物价指数〕

allocation letter 拨款信件

allocation of fund 分配款项；预留款项 allocation of profit 利润分配；溢利分配 allocation warrant 拨款令 allotment 分配；配股

allotment notice 股份配售通知；配股通知 allotment of shares 股份分配 allowable 可获宽免；免税的

allowable business loss 可扣除的营业亏损 allowable expenses 可扣税的支出

allowance 免税额；津贴；备抵；准备金 allowance for debts 债项的免税额

allowance for depreciation by wear and tear 耗损折旧免税额

allowance for funeral expenses 殡殓费的免税额 allowance for inflation 为通货膨胀而预留的款项；通胀准备金

allowance for repairs and outgoings 修葺及支出方面的免税额

allowance to debtor 给债务人的津贴 alteration of capital 资本更改 alternate trustee 候补受托人 amalgamation 合并

ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕

ambit of charges 征税范围；收费范围 amended valuation 经修订的估值

American Commodities Exchange 美国商品交易所 American Express Bank Limited 美国运通银行 American Stock Exchange 美国证券交易所 amortization 摊销

amount due from banks 存放银行同业的款项

amount due from banks abroad 存放海外银行同业的款项

amount due from holding companies 控股公司欠款 amount due from local banks 存放本港银行同业的款项

amount due to banks 银行同业的存款

amount due to banks abroad 海外银行同业的存款

amount due to holding companies 控股公司存款 amount due to local banks 本港银行同业的存款 amount due to outport banks 外埠银行同业的存款 amount for note issue 发行纸币的款额 amount of bond 担保契据的款额 amount of consideration 代价款额 amount of contribution 供款数额 amount of indebtedness 负债款额

amount of principal of the loan 贷款本金额 amount of rates chargeable 应征差饷数额 amount of share capital 股本额 amount of sums assured 承保款额 amount of variation 变动幅度 amount of vote 拨款数额 amount payable 应付款额 amount receivable 应收款额

Amsterdam Stock Exchange 阿姆斯特丹证券交易所 analysis 分析

ancillary risk 附属风险

annual account 周年帐目；周年帐目报表；年度决算；年结

annual accounting date 年结日期

annual allowance 每年免税额；年积金；年度津贴；年津

annual balance 年度余额

annual disposable income 每年可动用收入 annual estimates 周年预算 annual fee 年费

annual general meeting 周年大会

annual growth rate 年增率；每年增长率

annual long-term supplement 长期个案每年补助金 annual pensionable emolument 可供计算退休金的年薪

annual report 年报

Annual Report on the Consumer Price Index 《消费物价指数年报》

annual return 周年报表；周年申报表；每年报税表格

Annual Return Rules 《周年报表规则》

annual review of consumer prices 每年消费物价回顾

annual roll-forward basis 逐年延展方式 annual salary 年薪

annual statement 年度报表；年度决算表

Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、

接受存款公司及外地银行驻港代表办事处按年统计调查

annuitant 年金受益人 annuity 年金

annuity contract 年金合约

annuity on human life 人寿年金 antecedent debt 先前的债项 ante-dated cheque 倒填日期支票 anticipated expenditure 预期开支 anticipated net profit 预期纯利 anticipated revenue 预期收入

anti-inflation measure 反通货膨胀措施 anti-inflationary stance 反通货膨胀立场 apparent deficit 表面赤字

apparent financial solvency 表面偿债能力 apparent partner 表面合伙人

application for personal assessment 个人入息课税申请书

application of fund 资金应用

application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件

appointed actuary 委任精算师

appointed auditor 委任核数师；委任审计师 appointed trustee 委任的受托人 appointer 委任人

apportioned pro rata 按比例分摊 apportionment 分配；分摊

Apportionment Act [United Kingdom] 《分摊法令》〔英国〕

apportionment formula 分摊方程式

apportionment of estate duty 遗产税的分摊 appraisal 估价；评估

appreciable growth 可观增长 appreciable impact 显着影响 appreciable increase 可观增长 appreciation 增值；升值

appreciation against other currencies 相对其他货币升值

appreciation of the exchange value of Hong Kong dollar 港元汇值上升 appreciation tax 增值税

appropriation 拨款；拨用；拨付 appropriation account 拨款帐目 Appropriation Bill 拨款法案

appropriation-in-aid system 补助拨款办法

approved assets 核准资产

approved basket stock 认可一篮子证券 approved budget 核准预算

approved charitable donation 认可慈善捐款 approved charitable institution 认可慈善机构 approved currency 核准货币；认可货币 approved estimates 核准预算

approved estimates of expenditure 核准开支预算 approved overseas insurer 核准海外保险人

approved overseas trust company 核准海外信托公司 approved pooled investment fund 核准汇集投资基金 approved provident fund scheme 认可公积金计划 approved provision 核准拨款

approved redeemable share 核准可赎回股份 approved regional stock 认可地区性证券 approved retirement scheme 认可退休金计划 approved subordinated loan 核准附属贷款 arbitrage 套戥；套汇；套利 arbitrageur 套戥者；套汇者 arbitrary amount 临时款项

arrangement 措施；安排；协定 arrears 欠款

arrears of pay 欠付薪酬

arrears of revenue 逾期未收税款；逾期未收的帐项 articles of association 组织章程；组织细则；组织章程细则

Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司

ascertainment of profit 确定利润 \"Asia Clear\" “亚洲结算系统”

Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕

Asian Development Fund [ADF] 亚洲发展基金 Asian dollar bond 亚洲美元债券 Asian dollar market 亚洲美元市场 Asian dollar rate 亚洲美元利率

Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会

Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕

asked price 沽盘；喊价；索价；卖方报价 assessable income 应评税入息 assessable loss 应评税亏损 assessable profit 应评税利润 assessable value 应评税值

assessed profit 估定利润 assessed value 经评估价值

assessment 评税；评定；估价；评税单 assessment number 评税编号；估价编号 assessment of additional tax 补加税评税

assessment of performance 业绩评估；实绩评价 Assessor 评税主任

asset price bubbles 资产价格泡沫

asset-backed securities 具资产保证的证券 assets accretion 资产增值

assets and liabilities 资产与负债

assets betterment statement 资产递增表；资产改进表

assets lending 实物放款；有抵押贷款

assets of the company passing on the death 死者去世时转移的公司资产

assets pledged as security for liabilities 用作负债抵押的资产

assets portfolio 资产投资组合 assets price 资产价格 assets quality 资产质素 assets realization 资产变现

assets refinancing arrangement 资产再集资安排 assets securitization 资产证券化

assets situated outside Hong Kong 在香港以外地方的资产

assets stripping 削减资产；拆卖资产 assets value 资产值 assignee 承让人

assignment 转让；转让书；转让契 assignment of interest 权益转让

assignment of letters patent and trade mark 专利证书及商标转让

assignment of property 物业转让；物业转让书 assignment right 转让权 assignor 转让人

associate 有联系的人；有关连人士；相联者；合伙人；联系人

Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 associate member 附属会员

associated body corporate 相联法人团体 associated company 相联公司；联属公司 associated corporation 相联法团

Association of Chartered Certified Accountants [ACCA] [United Kingdom] 公认会计师公会〔英国〕

Association of Futures Exchange Brokers 香港期货

经纪协会

Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕

association of underwriters 承保人组织 assumption of control 接管

assurance 担保；保险；转易；转易书 assurance of interest 权益的转易

at 19XX price 按一九ＸＸ年价格计算

at a discount 按赔价计算；按贴水价格计算；打折扣

at a premium 按溢价计算；按升水价格计算 at call 通知付款；按通知

at constant market price 按固定市价计算 at constant price 按固定价格计算 at cost 按成本计算

at current market price 按当时市价计算；按现时市价计算

at current price 按当时价格计算；按现时价格计算 at factor cost 按要素成本计算；按生产要素成本计算

at money-of-the-day price 按付款当日价格计算 at or better 按指定或较佳价位〔买卖指令〕 at par 按面值计算；平价 at sight 见票即付 at the close 按收市盘 at the opening 按开市盘 attestation 见证；见证条款 at-the-money option 平价期权 attorney 受权人；受托代表人 attornment 新拥有人承认书 attributable profit 可归属利润

attributable share value 可归属股份价值

Auckland Stock Exchange 奥克兰证券交易所 auction 拍卖

auctioneer 拍卖商 audit 审计；核数

Audit Commission 审计署

Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 audit review 帐目审查

Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 audited account 审计帐目；经审计的帐目

audited annual account 经审计的周年帐目 audited balance sheet 经审计的资产负债表 auditor 核数师；核数主任；审计师

auditor's certificate 核数师证明书；审计师证明书 auditor's report 核数师报告；审计师报告 Aussie bond 澳元债券 austerity budget 紧缩预算

Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司

Australia All Ordinaries Index 澳洲所有普通股票指数

Australian Dollar [AUD] 澳元

Australian Options Market 澳大利亚期权市场

Australian Securities Commission 澳洲证券事务监察委员会

Australian Society of Certified Practising Accountants 澳洲执业会计师公会

Australian Stock Exchange 澳大利亚证券交易所 Austrian Schilling [ATS] 奥地利先令 authentication 认证；鉴证

authority to purchase 委托购买证；委购书 authorization 认可；核准；授权；授权书 authorization by direction 指示授权 authorization by instruction 指令授权 authorization by warrant 令状授权

authorization of unit trust 单位信托的认可 authorized agent 指定代理人 authorized capital 法定资本 authorized clerk 出市员

authorized dealer 认可交易商

authorized financial institution 认可财务机构 authorized fund 认可基金

authorized fund house 获授权的基金公司；认可基金公司

authorized institution 认可机构

authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构

authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构

authorized insurer 获授权保险人；获认可承保人 authorized investment 特准投资项目 authorized person 获授权人

authorized representative 获授权代表 authorized share capital 法定股本

automated quotation system 自动报价系统

Automated Trading System [ATS] [Hong Kong

Futures Exchange Limited] 自动交易系统〔香港期货交易所有限公司〕

automatic adjustment mechanism 自动调整机制 automatic adjustment system 自动调整系统 Automatic Clearing House 自动票据交换所

automatic exchange rates accumulation system 自动化汇率累集系统

Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 automatic teller machine [ATM] 自动柜员机 autopay 自动转帐

available assets 可用资产

available fiscal reserve 现存财政储备 available profit 可用利润

Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司

average 平均；平均数；海损 average basic salary 平均基本薪金

average consumer expenditure 平均消费开支；一般消费开支

average cost 平均成本

average cost of land production 增辟土地平均成本 average daily turnover 平均每日成交额 average daily wage rate 平均每日工资率 average expenditure pattern 平均开支模式 average growth rate 平均增长率

average net fixed assets 固定资产平均净值 average of relatives 相对价格平均数 average price 平均价格

average propensity to consume 平均消费倾向；一般消费倾向

average propensity to save 平均储蓄倾向；一般储蓄倾向

average rate 平均率

average revenue 平均收入；平均收益 average stock 平均库存；平均存货 average yearly rent 平均年租

avoidance of double taxation 避免双重课税 avoidance of tax 避税

B share Ｂ股；乙类股份

BA Asia Limited 美银亚洲有限公司

BA Finance (Hong Kong) Limited 美银财务（香港）有限公司

back duty 补缴税款 back tax 补缴税款

backdoor listing “借壳”上市；“买壳”上市 back-to-back credit 对开信贷 back-to-back loan 对销贷款

backwardation 交割延期费〔证券〕；倒价〔期货〕；现货溢价 bad debt 坏帐

bad debt provision 坏帐准备 bad year 歉年 bailee 受寄人 Bailiff 执达主任

Bailiff Office 执达主任办事处 bailment 委托保管

balance 差额；余额；结余 balance brought down 余额承上

balance brought forward 〔上年度〕结转；余额承前balance carried down 余额转下

balance carried forward 〔本年度〕结转；余额移后balance of international indebtedness 国际借贷差额；国际借贷平衡表

balance of international payments 国际收支差额；国际收支平衡表

balance of payments 国际收支差额；国际收支平衡表

Balance of Payments Manual [International Monetary Fund] 《国际收支手册》〔国际货币基金组织〕 balance of proceeds 收入余数 balance of trade 贸易差额 balance sheet 资产负债表 balance sheet date 结算日

balance with other banks 存放银行同业的结余 balanced budget 平衡预算

balancing allowance 结余免税额 balancing charge 结余课税

Bali International Finance Limited 百达利财务有限公司

Banca Commerciale Italiana S.p.A. 意大利商业银行 Banca Nazionale del Lavoro S.p.A. 意大利国家劳工银行S.p.A.

Banco di Napoli S.p.A. 意大利拿玻里银行S.p.A. Bangkok Bank Public Company Limited 盘谷银行 bank acceptance 银行承兑汇票 bank account 银行帐户

bank account holder 银行帐户持有人 bank balance 银行结余 bank book 银行存摺

bank cashier order 银行本票 bank code 银行暗码 bank draft 银行汇票

Bank Examiner 银行审查主任

Bank for International Settlements 国际结算银行 bank guarantee 银行担保 bank lending 银行贷款

bank liquidity 银行流动资金 bank loan 银行贷款

Bank Melli Iran 伊朗国家银行 bank note 银行纸币；钞票

bank note handling fee 处理纸币的手续费

bank note lawfully issued 合法发行的银行纸币 bank note payable to bearer on demand 凭票要求付款予持票人的纸币

bank note transaction 货币交易 bank notes rate 现钞汇率

Bank of America (Asia) Limited 美国（亚洲）银行有限公司

Bank of America NT & SA 美国银行

Bank of Ayudhya Public Company Limited 大城银行 Bank of China 中国银行

Bank of China Group 中银集团 Bank of Communications 交通银行

Bank of East Asia, Limited 东亚银行有限公司 Bank of England 英伦银行 Bank of Fukuoka Ltd. 冈银行 Bank of India 印度银行

Bank of Montreal 加拿大满地可银行 Bank of Nova Scotia 加拿大丰业银行 Bank of Scotland 苏格兰银行 Bank of Taiwan 台湾银行

Bank of Tokyo-Mitsubishi, Ltd. 东京三菱银行 bank rate 银行利率；银行贴现率；银行牌价 bank service charges 银行手续费；银行服务费 bank statement 银行结单

Bank, The [magazine] 《银行家杂志》 bank trading day 银行营业日

banker 银行家；银行业者；银行 banker's acceptance 银行承兑汇票 banker's authority 银行权能 banker's book 银行簿册

bankers' clearing house 银行票据交换所；银行票据结算所

banker's draft 银行本票；银行汇票

banker's order 银行付款委托书；银行本票 banker's record 银行记录

Bankers Trust Company 美国信孚银行 banker's undertaking 银行承诺

Banking Advisory Committee 银行业务谘询委员会 Banking and Monetary Section [Financial Services Bureau] 银行及金融组〔财经事务局〕 banking business 银行业务

Banking (Code of Conduct) Guidelines 1986, The 《一九八六年银行业（行为守则）指引》

Banking Development Division [Hong Kong Monetary Authority] 银行业拓展处〔香港金融管理局〕

banking facility 银行融资；银行服务 banking licence 银行牌照

Banking Policy Department [Hong Kong Monetary Authority] 银行政策部〔香港金融管理局〕

Banking Policy Division [Hong Kong Monetary Authority] 银行政策处〔香港金融管理局〕

Banking Supervision Department [Hong Kong Monetary Authority] 银行监理部〔香港金融管理局〕 Banking Supervision Division [Hong Kong Monetary Authority] 银行监理处〔香港金融管理局〕

Banking Supervision Review Committee 银行监管检讨委员会

banking supervisory authority 银行监管当局 banking system 银行体系

bank-related broker 与银行有关的经纪 bankrupt 破产；破产人 bankruptcy court 破产法庭

Bankruptcy Estates Account 破产人产业帐户 bankruptcy notice 破产通知书 bankruptcy order 破产令

bankruptcy petition 破产呈请书

bankruptcy proceeding 破产法律程序 bank's buying rate 银行买价 bank's selling rate 银行卖价

Banque Nationale de Paris 法国国家巴黎银行 Banque Worms 法安银行

Barclays Bank plc 柏克莱国际银行

bargain hunting 趁低吸纳；在低价位购入 Barings crisis 霸菱危机

base 基数；基值；基准；基础 base cost 基准费用

base date 基准日期；基日 base index 基本指数

base of valuation 估值基准 base period 基期；评税基期 base rate 基本利率；基本汇率 base year 基准年；基年 baseline 基线

baseline expenditure 基线开支

baseline-plus forecast 基线开支及额外开支预测 base-weighted Laspeyres index 基本加权的拉斯佩尔指数

base-year average price 基年平均价格 basic allowance 基本免税额

basic personal allowance 基本个人免税额 basic salary 基本薪金；底薪 basic value 基本值

basic wage 基本工资；底薪

basis 标准；基准；差价〔有价证券〕 basis of assessment 评税标准；评税根据 basis of consolidation 帐项综合算法

basis of valuation of property 财产估价准则 Basle Agreement 《巴塞尔协议》

Basle Capital Accord 《巴塞尔资本协定》

Basle capital adequacy requirement 巴塞尔资产充足要求

Basle Committee 巴塞尔委员会

Basle Committee on Banking Supervision 巴塞尔银

行监管委员会

Basle Committee's 3-times multiplier model 巴塞尔委员会的三倍乘数模式

Basle Concordat 《巴塞尔协定》

Basle Payments Committee 巴塞尔支付委员会 Basle standardized approach 巴塞尔标准计算方法 Bauhinia design coin 洋紫荆硬币

Bayerische Landesbank Girozentrale 巴伐利亚州银行

BCA Finance Limited 中亚财务有限公司

BCOM Finance (Hong Kong) Limited 交通财务有限公司

BDNI Finance Limited 印尼商业财务有限公司 bear 看淡股市者；“淡友”；抛空投机者 bear bond 熊债券

bear market 熊市；跌市；淡市；空头市场 bear position 空仓 bearer 持票人

bearer bill 不记名汇票 bearer bond 不记名债券 bearer certificate 不记名票据

bearer cheque 不记名支票；来人支票 bearer instrument 不记名文书 bearer securities 不记名证券 behaviour 走势；表现；行为 Belgian Franc [BEF] 比利时法郎 below-the-line account 线下帐目 benchmark 基准

benchmark database 基准数据库 benchmark entry point 基准起薪点 benchmark estimate 基准估计数字 benchmark revision 基准数字修订 benchmark survey 基准统计

benchmark yield curve 基准收益率曲线 beneficial holding 实益股份；实益持股量 beneficial interest 实益权益

beneficial interest in property 财产的实益权益 beneficial interest in shareholding 所持实益股份 beneficial owner 实益拥有人 beneficial ownership 实益拥有权 beneficial shareholding 实益股份 beneficially interested 享有实质权益 beneficially owned 实益拥有

beneficially owned share 实益股份

beneficiary 受益人；受惠人；受款人；受惠国 beneficiary under a trust 信托受益人

benefit 利益；福利；津贴；保险赔偿费 benefit of contract 合约利益 Bergen Bank 卑尔根银行

best lending rate 最优惠贷款利率

Best Practice Guide 《最佳执行指引》

Best Practice Guide on Financial Disclosure by Authorized Institutions 《认可机构披露财务资料的最佳执行指引》 bet 投注

beta coefficient 贝他系数；“啤打”系数；投资风险与股市风险系数

bets and sweeps tax 博彩及彩票税 betterment 不动产增值；修缮经费 betterment income 资产增值收入

betterment profit 以资产增值方法计算的利润额 betting duty 博彩税

bid 叫价；出价；投标；提出拨款申请；买盘 bid price 买价；投标价格；收购价 bid rate 买价；投标价；拆入息率 bidder 竞投人

BII Finance Company Limited 印尼国际财务有限公司

bilateral agreement 双边协议；双边协定 bilateral meeting 双边会议

bilateral netting agreement 双边净额结算协议 bilateral repurchase agreement 双边回购协议 bill 票据；帐单；汇票；条例草案 bill acceptance 票据承兑 bill broker 票据经纪

bill discounting company 票据贴现公司 bill for clearing 交换票据；结算票据 bill in a set 汇票联票 bill of exchange 汇票 bill of lading [B/L] 提单

bill of sale [B/S] 卖据；动产抵押据 bill payable after sight 见票后付款汇票

bill payable on demand 凭票要求付款的汇票 bill purchased 出口押汇；买入票据 bill receivable 应收票据

Bills of Exchange Law 《票据法》

blank endorsement 空白背书；不记名背书 blanket insurance 总括保险；综合保险；统保 blanket policy 总括保险单；统保单 block 交易单位〔证券〕；大宗股票；集团 block allocation 整体拨款；整笔拨款 block capital grant 整笔非经常补助金

block discount policy 折扣统保单 block grant 整笔补助金

block grant system 整笔补助金制度

block offer [securities] 整批发售〔证券〕 block vote 整体拨款

blue chip 蓝筹股；优质股票

board lot 交易单位；上牌单位；“一手”

Board of Governors of the International Monetary Fund 国际货币基金组织理事会

Board of Governors of the World Bank 世界银行理事会

Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局

Board of Inland Revenue 税务委员会

Board of Review [inland revenue] 税务上诉委员会 Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕

Board of Treasury 库务管理委员会 board trading 上板式买卖

BOCI Capital Limited 中银国际融资有限公司 body corporate 法团；法人团体 Bogor Declaration 《茂物宣言》 bogus transaction 虚假交易 bona fide mortgage 真正抵押 bona fide transaction 真正交易 bona vacantia 无主财物

bond 债券；担保契据；担保书；债权证明书

bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 bond fund 债券基金 bond rating 债券评级 bonded warehouse 保税仓 bonus 花红；红利；奖金 bonus issue 红股发行 bonus share 红股 book 簿册；帐簿

book and paper 簿册及文据 book close date 截止过户日期 book debt 帐面债项 book entry 帐面记录

book loss 帐面亏损；帐面损失 book of account 帐簿 book profit 帐面利润 book reserve 帐面储备 book value 帐面价值

book-keeping transaction 帐面交易

boom year 经济高度增长年；景气年份 booming market 旺市；好市；景气市场 boost 上扬 borrow 借入

borrowed fund 借入资金 borrowed stock 被借用证券

borrower 借用人；借款人；借方 borrowing 借款；借贷；举债

borrowing and lending of stocks 借用及借出证券 borrowing power 借贷权；借款能力

borrowing upon stock 以公债形式借取款项 bottom out 见底回升；停泻回升 bottom price 最低价；底价 bought and sold note 买卖单据 bought note 买货单 braking effect 抑制效果 branch 部；分行；支行

branch registration certificate 分行登记证 branch registration fee 分行登记费 breach of trust 违反信托

break clause 终止条款；中断条款

breakdown 分成细目；明细表；分类细帐；分项数字

break-even 收支平衡；收支相抵；损益两平 break-even point 收支平衡点；损益平衡点 Bretton Woods Agreement 《布雷顿森林协定》 Bretton Woods System 布雷顿森林制度 brief fee 诉讼费；承办费

broad definition of money supply 广义货币供应 broker 经纪

brokerage 经纪费；经纪佣金

brokerage charges 经纪费；经纪佣金 brokerage house 经纪行

Brokers' Fidelity Insurance Claims Sub-Committee [Stock Exchange of Hong Kong Limited] 经纪忠诚保险计划索偿小组〔香港联合交易所有限公司〕 Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 broker's firm 经纪行

broker's representative 经纪代表 brought to credit 入帐

Brussels Stock Exchange 布鲁塞尔证券交易所

Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》

bucketing “对敲”；利用顾客资金买空卖空 bucketing offence “对敲”罪行

budget 财政预算案；预算 budget booklet 预算案小册

Budget Committee [Securities and Futures Commission] 财政预算委员会〔证券及期货事务监察委员会〕

Budget Concluding Speech 《财政预算案总结演词》 budget cycle 财政预算案编制周期 Budget Day 财政预算案发表日 budget debate 财政预算案辩论 budget deficit 财政预算赤字

budget exercise 财政预算案编制工作 budget guideline 财政预算案准则；财政预算案指引 budget guideline ratio 财政预算案准则比率 budget proposal 财政预算案建议 budget revenue 财政预算案收入

budget revenue measure 财政预算案税收措施；财政预算案收入措施

Budget Speech 《财政预算案演词》 budget strategy 财政预算策略 budget surplus 财政预算盈余

budgetary and cost control 预算与成本管制 budgetary criterion 开支预算准则 budgetary deficit 财政预算赤字 budgetary guideline 财政预算指引 budgetary implication 财政预算的影响 budgetary innovation 财政预算新措施 budgetary management 财政预算管理 budgetary policy 财政预算政策 budgetary position 财政预算状况 budgetary strategy 财政预算策略 budgetary system 财政预算制度 budgeted cost 预算成本

budgeted for surplus 预算盈余 building cost index 建造成本指数

built-in control of the money supply 货币供应的内在调节功能

built-in stabilizer 内在稳定因素；内在稳定措施 bulk buying 大宗采购；大批购买 bulk transfer 大额股票转名

bull 看好股市者；“好友”；买空投机者 bull bond 牛债券

bull market 牛市；升市；旺市；多头市场 bull position 长仓

bullion broker 金银经纪 bullion market 金银市场

Bundesaufsichtsamt fur den Wertpapierhandel 德国

联邦证券监管办事处 buoy up 上升

buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 buoyant market 市况活跃 bursary 助学金；补助金 business 商业；业务

business address 营业地址 business association 业务协会

business bank account 银行营业户口 business concession 特许经营权

business cycle 商业周期；经济周期；商业循环 business day 营业日；交易日

business expenses 营业开支；营业费用 business for profit 牟利业务 business hour 营业时间 business income 营业收入

Business Manager [Companies Registry] 业务经理〔公司注册处〕

business of exchange currencies 货币兑换业务 business of taking deposits 接受存款业务 business plan 业务计划 business record 业务记录 business recovery 业务重整

business registration application form 商业登记申请表

business registration certificate 商业登记证 business registration fee 商业登记费

business registration inspector 商业登记督察 business registration number 商业登记号码

Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕

Business Registration Officer 商业登记主任 business sector 商界

business sentiment 营商意欲 business taxation 商业课税 business turnover 营业额

business undertaking 商业经营 business-friendly 方便商界；有利营商；利于商界运作

buy 买入

buy low and sell high 低价买入而高价卖出 buy order 买盘

buyer's market 买家市场

buyer's price 买价；买方出价 buy-in 补进；补仓

buying rate 买入价；买入汇率

calendar year figure 历年数字 call 催缴通知；认购期权

call deposit 通知存款；活期存款 call loan 短期同业拆借；通知贷款call margin 补仓；追加保证金 call market 短期同业拆放市场

call money 短期同业拆借；活期贷款 call option 认购期权；看涨期权 call price 赎回价格；提前赎回价

call warrant 认购认股权证；回购认股权证 callable share 可收回股份；可兑付股份 called up share capital 已催缴股本 Canadian Dollar [CAD] 加拿大元

Canadian Eastern Finance Limited 加拿大怡东财务有限公司

Canadian Imperial Bank of Commerce 加拿大帝国商业银行

cancellation price 取消费 cap 上限

capital 资本；资金

Capital Accord 《资本协定》 capital account 资本帐；非经常帐

capital account commitment balance 资本帐承担额结余

Capital Adequacy Directive [CAD] 《资本充足指引》 capital adequacy ratio [CAR] 资本充足比率 capital allowance 资本免税额 capital alteration 资本变更

capital and liabilities ratio 资本负债比率

capital and liquidity requirement 资本与流动资金的规定

capital appreciation 资本增值

Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 capital assets 资本资产 capital at risk 风险资本

capital base 资本基础；资金基础 capital charges 资本支出；资本费用 capital commitment 资本承担

capital contribution certificate 出资证明书 capital convergence 划一资本充足比率

capital cost 资本成本；建设成本；建设费用 capital cover 资本保证

capital deficit 资本亏绌；资本赤字 capital divided into shares 资本分成股份 capital element 资本因素；资本部分 capital equipment 资本设备

capital expenditure 资本开支；非经常开支 capital expenses 资本费用 capital financing 筹集资本；以非经常收入支付非经

常开支的结算

capital flow 资金流量

capital formation 资本形成；集资 capital formation figure 资本组合数字 capital fund 资本基金

capital gain 资本增益；资本增值 capital gains tax 资本增值税

capital goods 资本财货；资本货物

capital grant 非经常补助金；非经常拨款；建设补助金

capital grant cycle 建设补助金周期 capital injection 注入资本；注资 capital input 投入资本

capital intensity 资本密集度 capital intensive 资本密集 capital investment 资本投资

Capital Investment Fund 资本投资基金 capital loss 资本损失

capital maintenance 资本保值；资本保留 capital market 资本市场；资金市场 capital market instrument 资本市场票据 capital money 资本款项

capital money subject to a trust 信托财产资本 capital movement 资本流动 capital nature 资本性质 capital outlay 资本支出 capital portion 资本部分 capital profit 资本利润

capital project 基本工程项目；非经常开支项目 capital receipt 资本收入 capital redemption 资本赎回

capital redemption business 资本赎回业务 capital redemption contract 资本赎回合约 capital redemption reserve 资本赎回储备 capital reduction 资本减缩；减资

Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] 股本削减计划〔香港联合交易所有限公司〕

capital repayment 偿还资本

capital reserve 资本储备；后备资本 capital revenue 资本收益；非经常收入

capital spending 资本开支；资本支出；非经常开支capital stock 股本

capital stock subscription 认缴股本；认购股本 capital subsidy 建设津贴；基本建设津贴 capital subvention 非经常资助金

capital sum 资本额 capital tax 资本税

capital transfer tax 资本转移税 capital turnover 资本周转率 capital value 资本价值

capital works project 基本工程项目

Capital Works Reserve Fund 基本工程储备基金 Capital Works Resource Allocation Exercise 基本工程计划资源分配工作

capitalization 资本化；资本总额

capitalization of interest 利息化作本金 capitalized interest 化作本金的利息 capitalized loan 转作资本的贷款

capitalized value 资本还原值；资本化价值 capitation grant 按人计算的补助金

captive insurance business 专属自保保险业务 car insurance 汽车保险

Caribbean Development Bank 加勒比开发银行

CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] 意大利嘉利堡银行

cartel 同业联盟；卡特尔

cartelized rates system 联营式利率制度 cash 现金；现款

cash accounting system 现金会计制度 cash acquisition 以现金投资所得的资产 cash allowance 现金津贴 cash assets 现金资产

cash at bank 银行现金；银行存款 cash balance 现金结余

cash basis 现金收付制；收付实现制 cash basis accounting 现金收付制会计；收付实现制会计

cash bonus 现金红利

cash book 现金出纳帐；现金簿 cash client 现金客户

cash commission rebate 现金回佣 cash compensation 现金补偿

cash contribution 现金承担额；现金分担额 cash cost 直接费用；现金成本 cash coupon 现金礼券 cash credit 现金信贷 cash deficit 现金赤字

cash deposit and withdrawal 现金收支

cash disbursement journal 现金支出日记簿

cash disbursement slip 现金支出传票；现金支出单

cash flow 现金流量；银根

cash flow lending 流动现金放款；无抵押融资 cash flow statement 现金流量表；现金流动表 cash flow surplus 现金流量盈余 cash in hand 库存现金；手头现金 cash in till 备用现金

cash in transit 运送中现金；在运现金 cash input 投入现金

cash input figure 现金投入数字

cash limit 现金支出限额；现金限额 cash margin 现金保证金

cash market 现货市场；现金交易市场 cash offer 现金要约；现金补偿额 cash payment 现金付款；现金支付 cash position 现金头寸 cash price 现金价格

cash receipts journal 现金收入日记簿

cash receiving slip 现金收入传票；现金收入单 cash settlement 现金结算 cash surplus 现金盈余

cash with order 订货付现；凭票即付 cashier's order 银行本票

cashier's order outstanding 未承兑的银行本票 cash-limited subhead 有现金支出限额的分目 cash-sweep 现金彩票活动 casual client “散客”；“散户”

CCASS Depository 中央结算系统证券存管处 CCIC Finance Limited 中芝兴业财务有限公司 cedant 分出者

ceding company 分出公司 ceding insurer 分出保险人 ceiling 上限

ceiling price 最高限价 central bank 中央银行

Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》

central banking 中央银行业务

central banking function 中央银行职能

Central Clearing and Custodian System 中央结算及托管系统

Central Clearing and Depository System 中央结算及存管系统

Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 central clearing house 中央结算所

central clearing system 中央结算制度；集体交收系

统

central custody system 中央托管系统 central depository 中央存管处

central depository system 中央证券存管制度

Central Moneymarkets Unit [CMU] 债务工具中央结算系统

central rate 中央汇率；中心汇率

Central Registration Hong Kong Limited 香港中央证券登记有限公司

Central Tender Board 中央投标委员会

Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统；世达结算系统

centralized budgetary and payments system 集中预算及支付制度

centred 12-month moving average 十二个月定位移动平均数

certificate of approval 批准证明书

certificate of beneficial entitlement to property 资产权益证书

certificate of compliance 合格证明书；合约完成证明书

certificate of deposit [CD] 存款证

certificate of exemption from estate duty 豁免遗产税证明书

certificate of incorporation 公司注册证书；法团注册证书

certificate of incorporation of registered trustees 注册受托人法团证书

certificate of indebtedness [CI] 负债证明书 certificate of insurance 保险证书

certificate of interest 权益证明书；息票 certificate of means 资产证明书

certificate of participation 参与证明书

certificate of payment of profits tax 缴付利得税证明书

certificate of preference 特惠税证

certificate of rateable value 应课差饷租值证明书 certificate of registration 登记证书；注册证明书 certificate of satisfaction 清偿证明书 certificate of transfer 转让证明书 certificate to bearer 不记名证明书 certification 核证

certification fee 核证费

certified cheque 经银行证明可兑现的支票 certified public accountant [CPA] 执业会计师 certified statement 经证明的报表

cessation of business 停业 cession 分保

C.F. Finance Company Limited 浙一财务有限公司 chance 机会；中彩机会

Chang Hwa Commercial Bank, Ltd. 彰化商业银行 change of domicile 迁册

change to estimates 修订预算

change to the approved estimates of expenditure 核准开支预算的变动

charge 费用；押记；抵押 charge number 税单号码 charge on assets 资产的征税

charge upon general revenue 从政府一般收入中拨款支付

chargeable 可予征收；应课税的

chargeable agreement for sale 可予征收印花税的买卖协议

chargeable income 应课税入息

chargeable normal trading receipt 应课税的一般营业收入

chargeable profit 应课税利润 chargeable to tax 应课税 charged to... 记入……帐目 chargee 承押记人 charge-holder 受押人

Charges Section [Companies Registry] 押记注册组〔公司注册处〕

charging order 押记令

chargor's right 押记人的权利 charitable donation 慈善捐款 charitable trust 慈善信托 charity property 慈善财产

Charoen Pokphand Finance Company Limited 卜蜂财务有限公司

charter 章程；特许权

charter of incorporation 成立章程 chartered accountant 特许会计师

Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕

Chartered Institute of Public Finance and Accountancy [United Kingdom] 特许公共财政及会计学会〔英国〕 charterer 承租人

Chase Manhattan Asia Limited 美国大通亚洲有限公司

Chase Manhattan Bank 美国大通银行

chattels 实产

Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司

Che Hsing Finance Company Limited 浙兴财务有限公司

check-and-balance system 制约平衡制度 Chekiang First Bank Limited 浙江第一银行 cheque 支票

Chiao Yue Finance Company Limited 侨裕财务有限公司

Chiba Bank, Ltd. 千叶银行

Chicago Board of Options Exchange 芝加哥期权交易所

Chicago Board of Trade 芝加哥交易所

Chicago Mercantile Exchange 芝加哥商品交易所 Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁

Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁

Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁

Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 child allowance 子女免税额

China & South Sea Bank Limited 中南银行

China Affairs Committee [Hong Kong Futures Exchange Limited] 中国事务委员会〔香港期货交易所有限公司〕

China concept stock 中国概念股

China Construction Bank 中国建设银行

China Development Division [Stock Exchange of Hong Kong Limited] 中国发展科〔香港联合交易所有限公司〕

China Economic News 《中国经济新闻》

China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 China State Bank Limited 国华商业银行

Chinatrust Commercial Bank, Limited 中国信托商业银行

Chinese Association of Deposit-taking Companies 华资接受存款公司公会

Chinese Bankers Club, Hong Kong 香港银行华员会 Chinese Banks' Association 香港华商银行公会

Chinese Gold and Silver Exchange Society 金银业贸易场

Chinese New Year bonus 年奖；年终花红

chit fund 银会

Chiyu Banking Corporation Limited 集友银行有限公司

Chiyu Finance Company Limited 集友财务有限公司 Cho Hung Finance Limited 朝兴金融有限公司 choses in action 无形动产；据法权产 chronological book 序时帐簿

Chubu Securities Finance Company 中部证券金融公司

Chung Khiaw Bank Limited 崇侨银行

Chung Nan Finance Company Limited 中南财务有限公司

Chuo Trust & Banking Co., Ltd. 中央信托银行 Chuo Trust Asia Limited 中央信托亚洲有限公司 Citibank, N.A. 万国宝通银行

CITIC Ka Wah Bank Limited 中信嘉华银行有限公司

Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务（香港）有限公司

Citicorp International Limited 万国宝通国际有限公司

civil debt 民事债项

Civil Service Pension Reserve Fund 公务员退休金储备基金

claim 申索；索偿；债权

claim equalization fund 申索平衡基金

claim for refund of property tax 申请发还物业税 claim of debt 债权申索

claim on bank 对银行的债权 claim to dividend 摊还债款申索 claimant 申索人；索偿人 claims statistics 申索统计数字

class of insurance business 保险业务类别 class of property 财产类别 claw-back 递减率

clearance cost 清拆成本

clearing 结算；票据交换；清算 clearing account 结算帐户

clearing and settlement system 结算和交收系统 clearing balance 结算差额 clearing bank 结算银行 clearing cheque 交换支票

clearing house 结算所；票据交换所

Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统

Clearing House of the Hong Kong Association of

Banks 香港银行公会结算所 clearing member 结算会员

Clearing Members' Fund 结算会员基金 clearing participant 结算参与者 clearing rebate 结算费用的回佣

Clearing Rules [SEHK Options Clearing House Limited] 《结算规则》〔联交所期权结算所有限公司〕

Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕

Clerk to the Board of Review 税务上诉委员会书记 client 客户；委托人；当事人 client agreement 客户协议

client confidentiality 客户保密的责任 client money 客户款项 client statement 客户结单 clients fund 客户资金 close 结算；收市；收盘

close a position 平仓；轧平头寸 close company 股份不公开的公司 close higher 收市时价位较高 close lower 收市时价位较低 close mixed 收市时荣辱互见 close of exchange 交易所停市

close of financial year 财政年度终结 close out 平仓

close out a long position 平长仓 close out a short position 平空仓 close steady 收市时价格稳定 close the gap 弥补差距 closed position 平仓

closed-end investment corporation 股份固定的投资公司

close-out price 抛售价格 closing account 决算帐户

closing balance 期终结余；收市结余 closing price 收市价；收盘价

closing quotation 收市价；收市行情 closing rate 收市汇价；收盘汇率 closing transaction 平仓交易 clothing levy 成衣税

club deposit 零存整付存款 Code of Aid 《资助则例》

Code of Banking Practice 《银行营运守则》

Code of Best Practice [Stock Exchange of Hong Kong Limited] 《最佳应用守则》〔香港联合交易所有限

公司〕

Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕；《操守准则》〔香港期货交易所有限公司〕

Code of Conduct for Persons Registered with the Securities and Futures Commission 《证券及期货事务监察委员会注册人操守准则》

code of practice 实务守则；经营守则；执业守则 Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》

Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》

Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》

Code on Pooled Retirement Funds 《集资退休基金守则》

Code on Share Repurchases [Share Repurchase Code] 《公司购回本身股份守则》〔《股份购回守则》〕 Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕

Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》

co-debtor 共同债务人

co-financing scheme 共同融资计划 cognizance 证明令 coin 硬币

coin replacement programme 硬币取缔计划 coin set 套装硬币 coinage 硬币

Coinage Security Fund 硬币发行基金 cold call 主动与准客户接触

collapse in prices 价格下泻；价格下挫；价格暴跌 collateral 抵押品

collateral bond 担保债券 collateral loan 抵押贷款

collateral security 附属抵押品 collection 征收；收取

Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 collection of betting duty 收取博彩税

Collection Office [Inland Revenue Department] 收税处〔税务局〕

collective consumption 集体消费 Collector 收税主任

Collector of Rates 差饷征收官

Collector of Stamp Revenue 印花税署署长

Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕

combined surplus 合并盈余

combined visible and invisible trade account 有形及无形贸易合并帐目

COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕

commemoration coin 具纪念性的硬币 commencement of winding-up 清盘开始

commerce and industry sub-index 工商分类指数 commercial activity 商业活动 commercial bank 商业银行

Commercial Bank Act of Norway 《挪威商业银行法》

Commercial Banks Law 《商业银行法》 commercial borrowing 商业借款

Commercial Code of Japan 《日本商法》

Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 commercial invoice 商业发票

commercial letter of credit 商业信用证 commercial loan 商业贷款；商业放款 commercial paper 商业票据

commercial paper market 商业票据市场 commercial registry 商业登记处 commercial return 商业回报 commercial sale 商业销售 commercialization 商品化

commercially viable 具商业利益；有利可图 Commerzbank AG 西德商业银行 commission 佣金；委员会

Commission des Operations de Bourse of France 法国证券事务监察委员会

commission house 佣金行；代办行 commission payable 须付的佣金 commission rebate 佣金回扣

Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 Commissioner of Banking 银行监理专员〔银监专员〕

Commissioner of Estate Duty 遗产税署署长 Commissioner of Inland Revenue 税务局局长 Commissioner of Insurance 保险业监理专员

Commissioner of Rating and Valuation 差饷物业估价署署长

commitment 承担；已承担的开支；承担额；承担项目

commitment fee 承诺费

Committee of the Hong Kong Association of Banks 香港银行公会委员会

Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会

Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会

Committee on Payment System [Hong Kong Monetary Authority] 支付系统委员会〔香港金融管理局〕

Committee on Unit Trusts [Securities and Futures Commission] 单位信托委员会〔证券及期货事务监察委员会〕

Commodities Dealers' Deposit Fund 商品交易商按金基金

Commodities Trading Commission 商品交易事务监察委员会

commodity 商品

commodity classification 商品分类法

Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕

commodity dealer 商品交易商 commodity exchange 商品交易所

Commodity Exchange Compensation Fund 商品交易所赔偿基金

Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕

commodity flow method 商品流动法；商品流通法 Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 commodity futures contract 商品期货合约 commodity market 商品市场 commodity tax 商品税

commodity trading adviser 商品交易顾问

commodity trading adviser's representative 商品交易顾问代表

commodity trading advisory contract 商品交易顾问合约

commodity warrant 商品期权证

commodity-based investment 以商品为基础的投资 common fund 共同基金

common property 分权共有财产 common share 普通股 common stock 普通股

Commonwealth Bank of Australia 澳洲联邦银行 Commonwealth Development Corporation 英联邦发展公司

Commonwealth Finance Ministers Conference 英联邦财长会议

Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金

Commonwealth income tax 英联邦入息税 Commonwealth Preference 英联邦特惠制 communal property 公有财产；公有产业 communication expenses 通讯费用 Community Preference 欧共体特惠制 commutation of pension 退休金的折算 commuted gratuity 折算酬金

commuted pension gratuity 经折算的退休酬金 Companies Act [United Kingdom] 《公司法令》〔英国〕

Companies Handbook 《上市公司手册》 companies inspector 公司检查员

Companies Liquidation Account 公司清盘帐户

Companies Ordinance: Information to be Included in a Rights Issue Prospectus 《公司条例：供股章程须载有的资料》

Companies Ordinance: Information to be Included in Prospectuses Regarding the Valuation of Land and Buildings 《公司条例：招股章程须载列有关土地或建筑物的评估的资料》

Companies Registration Officer 公司注册主任 Companies Registry 公司注册处

Companies Registry Trading Fund 公司注册处营运基金

Companies Section [Financial Services Bureau] 公司组〔财经事务局〕

Company Formation and Enforcement Division [Companies Registry] 公司成立及条例执行部〔公司注册处〕

company in which the public are substantially interested 由公众拥有相当权益的公司

company limited by guarantee 担保有限公司 company limited by shares 股份有限公司 company register 公司登记册

company registration fee 公司注册费

company with limited liability 有限法律责任的公司 company's memorandum 公司组织章程 company's reserve 公司储备

comparative advantage 比较优势；比较利益

compensation 补偿金；赔偿

Compensation Committee [Stock Exchange of Hong Kong Limited] 赔偿委员会〔香港联合交易所有限公司〕

compensation from insurance 保险赔偿 compensation fund 赔偿基金

compensation fund levy 赔偿基金征费 compensation rate 补偿率

Compensation Review Committee 赔偿检讨委员会 compensation scheme 赔偿计划 compensation trade 补偿贸易 compensation value 补偿值

compensatory payment 补偿付款

competition and pricing strategy 竞争与定价策略 competitive edge 竞争优势

competitive price 具竞争力的价格 competitive tender 竞争性投标

Compliance Committee [Stock Exchange of Hong Kong Limited] 监察委员会〔香港联合交易所有限公司〕

component of expenditure 开支组成部分

Composite Consumer Price Index 综合消费物价指数

composite index 综合指数 composite rating 综合评级

composite return form 综合报税表

Composite Securities and Futures Bill 《证券及期货综合条例草案》

composite tax return 综合报税表

composition 组合成分；债务重整协议 composition of earnings 收益组合成分

compound increase 复合增加率；复合增长率 compound interest 复利

compounding or arranging debtor 正就债务作重整或偿还安排的债务人 comprador note 买办票据

comprador order 买办付款令票

comprehensive income tax 综合所得税 comptroller 审计主任

compulsory liquidation 强制清盘 compulsory winding-up 强制清盘 computation 计算；计算表

computational procedure 计算方法

computer audit programme 电脑审计程序；电脑核数程序

concentrated position 集中持仓量

concentration risk 资金集中风险；集中融资风险 concept stock 概念股

concession 特许权；宽减措施；优惠 concession contract 特许经营权合约 concessionary rate 优惠率

concordat 协定；契约；国际监管条约 condition 条件

conditional endorsement 附有条件的背书 conditional offer 有条件要约

conditional sale agreement 有条件售卖协议 conditions of tender 投标章程

Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》

conduct of business standard 业务操守准则 Confidentiality Understandings 保密谅解文件 confirmation letter 确认书

confirmation of mail transfer 信汇证明书 Confirmation of Payment 已缴税证明书 confirmed letter of credit 保兑信用证 confirming bank 保兑银行 confiscation order 没收令

connected transaction 关连交易 consensus capitalism 共识资本主义 conservative investor 保守投资者 consideration 代价；对价；约因

consideration issue [listing method] 代价发行〔上市方式〕

consideration other than cash 现金以外的代价 consignee 收货人；代售人 consignment 托运；寄售

consignor 付货人；托运人；寄售人 consolidated account 综合帐目

consolidated account expenditure 综合帐目开支 consolidated balance sheet 综合资产负债表 consolidated cash deficit 综合现金赤字 consolidated cash surplus 综合现金盈余

consolidated enterprises sectorial index 综合企业分类指数

consolidated net earnings 综合净收益；综合净盈利 consolidated net profit 综合净利润；综合纯利 consolidated policy 综合保单 consolidated price 综合价格

consolidated profit and loss account 综合损益帐；综合损益表

consolidated public sector expenditure 公营部门综合开支

consolidated revenue account 综合收入帐 consolidated shareholders' fund 综合股东资金 consolidation of shares 股份合并

consolidation period 巩固期；“牛皮靠稳”阶段；大涨后的调整期

consortium company 财团公司 consortium loan 银团贷款

constant dollar figure 固定币值 constant market price 固定市价 constant price 固定价格

constant price series 固定物价计算数列 constant rate 固定比率 constituent stock 成分股

constitution 章程；组织章程 construction output 建造产出量 constructive trust 法律构定信托 consultant accountant 顾问会计师 consultant's fee 顾问费

Consultation Paper on Proposed Regulation on Share Margin Financing 《监管股票按贷财务的建议谘询文件》

Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability 《有关联交所检讨董事资格的程序的谘询文件》 consumer behaviour 消费者行为 Consumer Council 消费者委员会

consumer credit financing operation 消费者信贷业务

consumer demand 消费者需求 consumer durables 耐用消费品 consumer expenditure 消费开支 consumer goods 消费品 consumer market 消费市场 consumer price 消费物价

Consumer Price Index [CPI] 消费物价指数 Consumer Price Index (A) 甲类消费物价指数 Consumer Price Index (B) 乙类消费物价指数

Consumer Price Index Classification System 消费物价指数分类法

Consumer Price Index Report 《消费物价指数月报》 Consumer Price Index series 消费物价指数系列 consumer price inflation 消费物价上涨

Consumer Representative Action Fund 消费者集体诉讼基金

consumer sentiment 消费意欲

consumer spending 消费开支；消费支出 consumption expenditure 消费开支 consumption pattern 消费模式 consumption product 消费产品 consumption tax 消费税

contango 交易延期费；延期交割费；期货溢价 contingencies warrant 紧急拨款令；应急支款授权书 contingency 应急费用；意外开支准备金 contingency allowance 应急准备金

contingency sum 应急费用；意外开支准备金 contingent assets 或有资产

contingent debt 或有债权；待确定债务 contingent interest 待确定的权益 contingent liabilities 或有负债 contingent profit 或有利润 contingent right 或有的权利

continue to hold a deposit 继续持有存款

Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 continuing rent 连续租金

continuing trustee 留任受托人

continuous licensing system 长期持牌制度

Continuous Net Settlement System [CNS System] 持续净额交收系统

contra account 对销帐户 contra flow 资金回流 contra item 对销项目 contra transfer 对销转拨 contract 合约

contract for difference 差价合约 contract for service 服务合约 contract for settlement 平仓合约 contract note 成交单据

contract of copartnery 合伙合约 contract of indemnity 弥偿合约 contract of insurance 保险合约 contract of reinsurance 再保险合约 contract price 合约价格

contracting party 订约人；立约人；缔约国 contractual agreement 合约协议 contractual commitment 合约承担

contractual joint venture 合约式联营企业 contractual mutual fund 合约互惠基金 contractual right 合约权利

contractual savings fund 合约储蓄基金

contributed surplus 实缴资本盈余

contribution 出资；供款；捐款；分担款项 contribution account 供款帐户

contribution to gross domestic product 在本地生产总值中所占比率

contribution to investment 出资额

contribution to pension fund 退休金供款 contributor 供款人；出资人；捐助人 contributory 分担人

contributory scheme 供款计划

contrived cessation of business 有预谋的停业 control 控制权；控制；管制

control of a company 公司的控制权；公司控股权 control of business 业务的控制权 controlled company 受控制公司 controller 控制人；控权人；会计长

controller of an authorized institution 认可机构控权人

controlling company 控股公司

controlling interest 控制权益；控股权益 controlling officer 管制人员

controlling officer's report 管制人员报告

controlling shareholder 控股股东；持有控股权的股东

Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》 conventional lending 传统放款；常规放款 conversion 兑换；换算；转换〔证券〕 conversion factor 换算因数 conversion of stock 公债的转换

conversion rate 兑换率；换算率；转换价格〔证券〕convertibility 可兑性；兑换性；自由兑换 convertibility undertaking 兑换保证 convertible 可兑换；可换股 convertible currency 可兑换货币 convertible debenture 可转换债权证

convertible loan stock 可转换股的债权股额

convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额

conveyance 转易；转易契；财产转让证书 conveyance of property 财产转让 conveyance on sale 售卖转易契 conveyancing fee 业权转易费

conveyancing scale charges 物业转易收费标准 cooling-off period 冷静期

co-owner 共同拥有人；分权共有人 co-partner 共同合伙人 co-partnership 共同合伙

Copenhagen Stock Exchange 哥本哈根证券交易所 core capital 核心资本

Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons 《适用于注册人的衍生工具场外交易活动的核心运作和财务风险管理机制》 Core Principles for Effective Banking Supervision [Basle Committee] 《有效监管银行业的主要原则》〔巴塞尔委员会〕

cornering “夹仓”；轧空；囤积居奇

corporate borrower 借款公司；借款机构 corporate business 公司企业；公司业务

Corporate Communications Department [Stock Exchange of Hong Kong Limited] 企业传讯部〔香港联合交易所有限公司〕

corporate customer 公司客户 corporate dealer 公司交易商

Corporate Finance Division [Securities and Futures Commission] 企业融资部〔证券及期货事务监察委员会〕

Corporate Finance (D.T.C.) Limited 协联财务有限公司

Corporate Finance Fees Rule 《与公司财务有关的费用规则》

corporate governance 公司管治 corporate income tax 公司所得税

corporate investment adviser 公司投资顾问

corporate member 法团会员；公司会员〔香港联合交易所有限公司〕

corporate plan 公司计划 corporate practice 执业法团 corporate profits tax 公司利得税 corporate savings 公司储蓄

corporate service tax 公司服务税 corporate signature 法团的签名 corporation 法团；公司 corporation bond 公司债券

corporation stock 公司股证；地方债券〔英国〕 corporation tax 公司税

correction phase of stock market 股市调整期

Correctional Services Industries Suspense Account 惩教工业暂记帐

corrective affidavit 修正遗产申报誓章

correspondent bank 代理银行

Cosmos Finance Limited 宇宙财务有限公司 cost 成本；费用；价格 cost centre 成本中心

cost competitiveness 成本竞争力 cost control 成本控制；成本管理

cost convention 原值成本法；成本惯例 cost effectiveness 成本效益；经济效益 cost efficiency 成本效率 cost element 成本要素 cost flow 成本流转 cost input 投入资金

cost management information system 成本管理资料系统

cost of an asset 资产成本 cost of borrowing 借贷成本

cost of capital 资本成本；资金成本 cost of installation 安装费

cost of issue 招股费用；发行股份费用 cost of living 生活费用

cost of transmitting 传送费用 cost overrun 成本超支 cost price 成本价格

cost price structure 成本价格结构

cost to the revenue 政府收入的损失；政府减少的收入

cost-benefit analysis 成本效益分析 cost-benefit study 成本效益研究

cost-book company 以成本帐原则组成的公司 cost-effectiveness analysis 成本效益分析 costing 成本计算；成本计算法

costing and pricing policy 成本及定价政策 costing exercise 成本计算工作 costing review 成本检讨

cost-of-living allowance 生活津贴

cost-of-living index 生活指数；生活费用指数 cost-plus pricing 成本加成定价法

cost-push inflation 成本推动的通货膨胀 cost-recovery basis 收回成本的原则 cost-related charges 依成本而定的收费 cost-related fee 依成本而定的收费 co-surety 共同担保人 co-trustee 共同受托人 cotton futures 期棉

Council of SEHK 联交所理事会

Council of the Hong Kong Society of Accountants 香

港会计师公会理事会 counterclaim 反申索 counterfoil 联页〔收据〕；存根〔支票〕；票根 counter-guarantee 反担保

counter-inflationary policy 反通货膨胀政策 countersignature 副署签名；连署签名 country debt provisioning 债务国坏帐准备 country of beneficial ownership 实益拥有国 coupon 息票；赠券 coupon rate 息票利率

cover 保证金；承保范围；补仓 cover note 临时保单

cover short position 补仓；填平空仓 coverage 保额；承保范围 covered call 备兑认购期权 covered option 备兑期权

covered warrant 备兑认股权证 crash 狂泻；暴跌；崩溃

creation of new heads and subheads 开立新总目及分目

credit 信用；信贷；信用证；贷项 credit advice 贷项通知书

credit agency 征信所；信用调查机关 Credit Agricole Indosuez 东方汇理银行 credit arrangement 信贷安排 credit balance 贷方结余 credit card 信用卡

credit card scheme 信用卡计划

Credit Commercial de France 法国商业银行 Credit Committee 贷款委员会 credit control 信贷管制

credit conversion factor 信贷换算因数 credit easing 放宽信贷 credit exposure 信贷风险

credit facility 信贷安排；信贷融通；信用透支 Credit Guarantee Scheme 信贷保证计划 credit item 贷项

credit limit 信贷限额

Credit Lyonnais 里昂信贷银行

Credit Lyonnais Hongkong (Finance) Limited 香港里昂财务有限公司

credit rating 信贷评级

credit rating agency 信贷评级机构

Credit Review Committee [Hong Kong Monetary Authority] 信贷检讨委员会〔香港金融管理局〕 credit risk 信贷风险

credit sale 赊销；赊售 credit side 贷方

credit squeeze 信贷紧缩；收紧信贷 credit to... 记入……帐目

credit to be given against tax 税款抵免 credit transfer 信贷转帐；信用转帐 credit union 储蓄互助社

Credit Union League of Hong Kong 香港储蓄互助社协会

creditor 债权人

creditor's petition 债权人的呈请书 creditworthiness 信誉；信用可靠程度

creeping inflation 爬行式通货膨胀；温和通货膨胀；渐升通胀

criminal bankruptcy 刑事破产

criminal bankruptcy order 刑事破产令

criminal bankruptcy petition 刑事破产呈请书 criterion for credit 授信原则

critical path analysis 关键路线分析法；要径分析法 cross rate 套价；套汇汇率；交叉汇率

cross-currency settlement risk 跨国货币结算风险 crossed cheque 划线支票

crossed trade 交叉买卖；交叉盘买卖

Cross-Harbour Tunnel Passage Tax 海底隧道使用税 cross-holding 相互持股；交叉持股 cross-margining 跨市场保证金制度 cross-referencing system 相互参照系统 cross-subsidization 互相资助；互相津贴 Crown Agent 英联邦代办

crude activity rate 粗略经济活动率

crude econometric model 粗略计量经济模式 culpable insider dealing 应受谴责的内幕交易 cum dividend 连股息

cumulative appreciation 累积升值；累积增值 cumulative deficit 累积赤字；累积亏损 cumulative dividend 累积股息

cumulative financial position 累积财政状况

cumulative realized investment 累积的已实现投资 currency 货币

currency adjustment factor 货币调整因子；币值调整因素

currency board arrangement “货币发行局”制度

Currency Board Operations Sub-Committee 货币发行委员会

Currency Committee [Hong Kong Futures Exchange Limited] 货币委员会〔香港期货交易所有限公司〕

currency crisis 货币危机

currency denomination 货币面值

currency futures 货币期货；外汇期货

currency futures contract 货币期货合约；外汇期货合约

currency in circulation 流通货币 currency matching 货币配对 currency note 纸币；钞票 currency option 货币期权

currency swap 货币掉期；货币互兑；货币互惠信贷 currency warrant 货币认兑证；货币认股权证 current account 往来帐户；支票户口；经常帐目 current assets 流动资产

current domestic value 现行本地价格 current liabilities 流动负债

current market price 当时市价；现时市价 current price 当时价格；现时价格 current price series 当时物价计算数列

current year rules of assessment 当年度评税规则 cushion 缓冲；缓冲时限〔债券〕

cushion of liquid assets 流动资产缓冲额；速动资产缓冲额

custodian 保管人

custodian trustee 保管受托人 custody 保管 customer 客户

customer lending 客户贷款

customer statement 客户对数单；客户结单 cut loss “斩仓”；减少损失 cut margin “斩仓” cut-off date 截止日期

cut-throat competition 割喉式竞争；恶性竞争 cycle of activity 活动循环；商业循环 cyclical fluctuation 周期性波动 cyclical inflation 周期性通货膨胀

cyclical nature of the economy 经济的周期性情况

D.A.H. Private Bank Limited 安新私人銀行有限公司 Dah Sing Bank Limited 大新銀行有限公司

Dah Sing Finance Limited 大新財務有限公司

Dai-Ichi Kangyo Bank Limited 第一勸業銀行

daily expenditure record book 每日開支記錄冊

Daily Quotations for Stock Market 《股票市場日報表》

Daily Quotations for Stock Options 《股票期權日報表》 daily stock price 每日股價 daily turnover 每日成交額

Daishi Bank, Ltd. 第四銀行

Daiwa Bank, Limited 株式會社大和銀行

Daiwa Overseas Finance Limited 大和海外財務有限公司 damages 損害賠償

Danish Krone [DKK] 丹麥克郎

Dao Heng Bank Limited 道亨銀行有限公司

Dao Heng Finance Limited 道亨財務有限公司 date of listing

上市日期

date of maturity 到期日

date of payment

付款日期；繳付日期 date of transfer

轉讓當日；轉讓日期 date of value 起息日期

dated securities 定期證券

day end liquidity 日終流動資金 day margin

當日保證金；即市按金 day order

當日訂單；即日指示 day trade

當日平倉買賣

day trade transaction

即日平倉交易；當日交易；“即日鮮” de facto control 實際控制權

de minimis exemption 低額豁免 deal

買賣；交易 dealer

交易商；證券商；出市代表；出市員Dealer's Deposits Fund 交易商按金基金 dealer's representative 交易商代表 dealing

交易；買賣 dealing day 交易日

dealing director

交易董事；證券商董事 dealing in gold options 黃金期權買賣 dealing in securities 證券交易；證券買賣 dealing partnership

交易合夥商行；交易合夥 dealing room

“盤房”

death duties and costs 死亡稅及費用 debenture

債權證；債券；信用債券 debenture holder 債權證持有人 debenture stock 債權股證

debenture trust deed 債權證信託契約 debit

借項；借方；記入借方的款項debit advice 借項通知書 debit balance 借方結餘 debit item 借項 debit side 借方 debt

債項；債權 debt certificate 債務證明書

debt collection agency 收數公司 debt due 所欠債項 debt financing

債務融資；舉債籌資 debt instrument 債務票據 debt market 債務市場

debt on a recognizance 簽保所致的債項 debt paper 債務票據

debt payable at a future time 將來到期償付的債項 debt reorganization 債務重整

debt repayment

償債；償還借款；償還債務 debt securities

債務證券

debt securities market 債務證券市場 debtor 債務人 debtor firm 債務人商號 debtor's interest 債務人權益 debtor's share 債務人擁有額 debt-to-equity ratio

債務與資本比率；負債與權益比率 deceased debtor 已故債務人 deceased partner 已故合夥人

deceased taxpayer 已故納稅人

decelerated growth 增長放緩

decelerating trend 放緩趨勢 declaration

聲明書；公布；申報；報單 declaration of bankruptcy 宣布破產

declaration of dividend 宣布分派股息

declaration of inability to pay debts 無能力償付債項聲明書 declaration of insolvency 無力償還債務聲明 declaration of solvency 有償債能力聲明 declaration of trust

信託聲明；信託聲明書

Declaration on Cooperation and Supervision Covering International Futures Markets

《關於國際期貨市場的合作和監管的聯合聲明》 Declarations of Cooperation on Investment Management Persons 投資管理合作聲明 declared return 已公布收益 decline

下跌；衰退 decontrol 解除管制 deduct 扣除

deductible

可扣除；免賠額〔保險〕 deduction

扣除；扣減；扣除額；扣除項目

deduction for expenses of self-education 個人進修開支扣除額 deed

契據；契約

deed of guarantee 擔保契約；保證契據 deed of indemnity

賠償契據；還款保證書 deed of settlement

授產契；組織安排契據 deed of surrender 放棄契據 defalcation

虧空公款；侵吞公款 defamation 誹謗 default

拖欠；違約；失責行為 default in payment 拖欠付款

default procedure 失責處理程序 default proceeding 失責處理程序 default rule 失責處理規則 defaulter

拖欠稅款人；失責人；違約者 defaulting broker 失責經紀 defective title 所有權欠妥 deferral 遞延項目

deferred annuity 延期年金

deferred expenses

遞延費用

deferred income 遞延收入

deferred life annuity 延期人壽年金 deferred pay 延付薪酬

deferred payment 遞延付款 deferred share

延遲派息股；遞延付息股份 deficiency

虧絀；不敷；不足之數；短缺 deficiency grant 不敷補助金

deficiency subvented organization 接受不敷補助金的機構 deficit

赤字；逆差；虧損；虧欠額 deficit financing

赤字財政；赤字籌資 deficit on capital account 非經常帳赤字 deflated by… 以……平減 deflation 通貨緊縮

deflationary force 通貨緊縮力量 deflator

平減物價指數 defraud 詐騙

defrauded investor 被詐騙的投資者 defray

支付；扣除 defunct company 已倒閉公司 del credere agent

保付貨款代理人；擔保付款代理人delegate 轉授

delegate trust 轉委信託

delinquency rate

拖欠率；過期還款比率 delinquent account 怠帳；逾期未收帳款 delisting

除牌；取消上市資格；取消掛牌資格 delivered price 交貨價 delivery

交收；交割〔證券〕；交付 delivery failure 交收失誤

delivery month 交收月份 delivery note

交貨單；付貨通知書 delivery order 提貨單；交割單

Delta Asia Credit Limited 匯業信貸有限公司 demand deposit 活期存款

demand draft [D/D] 即期匯票

demand draft rate 即期匯票匯率

Demand for Provisional Salaries Tax 暫繳薪俸稅通知書 Demand for Rates 徵收差餉通知書 Demand for Tax 繳稅通知書 demand inflation

需求引起的通貨膨脹；需求通脹 demand loan 活期放款

demand loan secured

活期質押放款；活期擔保放款 demand loan unsecured 活期信用放款 demand note

即期票據；繳稅通知書；繳款通知書 dematerialization of share certificate 股票非實物化 demonetization

停止通用；非貨幣化 demonetized currency note

停止通用紙幣

Den Norske Creditbank 挪威信貸銀行 denomination 面額；面值

departmental capital equipment 部門資本設備

departmental estimates submission 部門呈報預算

departmental expenses 部門開支

Departmental Interpretation and Practice [Inland Revenue Department] 《稅務局釋義及執行指引》 departmental special expenditure 部門特別開支 dependant 受養人

dependent grandparent allowance 供養祖父母或外祖父母免稅額 dependent parent allowance 供養父母免稅額

dependent sibling allowance 供養兄弟姊妹免稅額 deposit

存款；定金；保證金；暫收款項 deposit account 存款帳戶 deposit at call

通知存款；活期存款 deposit back arrangement 回存安排

deposit charges 存款收費

deposit in lieu of bond

以繳存的款項代替擔保契據 deposit insurance scheme 存款保險計劃

deposit of securities as security for a loan 存放證券作為貸款抵押 deposit protection scheme 存款保障計劃 deposit rate 存款利率

deposit size threshold 最低存款額

Notes 28

deposit taker 接受存款人 depositor

存款人；存戶指定行業

determinable interest 可終結的權益

Determination of Commissioner of Inland Revenue depository

保管人；受託人；存管處 depository company 存放公司

depository receipt

寄存單據；保管收據；預託證券 depository share 保管股份

depository system 存管制度；存放制度

Deposit-taking Companies Advisory Committee 接受存款公司諮詢委員會

Deposit-taking Companies Association [DTCA] 接受存款公司公會 deposit-taking company 接受存款公司

deposit-taking licence 接受存款牌照 depreciation 折舊；貶值

depreciation charge 折舊費

depreciation of the exchange value of the Hong Kong dollar

港元匯值下降

depreciation reserve 折舊儲備；折舊準備 deregistration 取消登記 deregulation

撤銷管制；放寬管制 derivative 衍生工具

derivative product 衍生產品

derivative warrant 衍生認股權證 derivatives market 衍生工具市場

designated securities 指定證券

designated trade

稅務局局長的決定書 determination of cost 成本釐定

determination of net profit 確定純利

Deutsche Bank AG 德國銀行

Deutsche Mark [DEM] 德國馬克 devaluation

貶值；貨幣貶值

Development Bank of Singapore Ltd. 新加坡發展銀行 development control 發展管理；發展管制

Development Division [Companies Registry] 拓展部〔公司註冊處〕 development fund 發展基金；開發基金 development intensity 發展密度

Development Loan Fund 發展貸款基金

development package 發展方案

development parameter 發展參數；發展規範 development potential 發展潛力

development statement 發展綱領

development value 發展價值 deviation 偏差 devisee

土地遺贈繼承人；受遺贈人 devolve 轉予；轉承

Dharmala International Finance Limited 大馬國際財務有限公司 difference

差額

difference account 盈虧通知書；差額帳 differential

差價；息差；差距

differential pricing system

差額收費辦法；差別等級計價法 diminishing assets 遞耗資產

diminishing balance method 餘額遞減法

diminishing return 報酬遞減；收益遞減 diminution 減少；縮減 direct business

直接業務；直接買賣；直接交易 direct cost 直接成本

direct debit authorization 直接付款授權書

direct debit daily settlement system 每日直接付款的結算制度 direct insurance 直接保險 direct insurer 直接保險人

Direct Investment Division [Hong Kong Monetary Authority]

直接投資處〔香港金融管理局〕 direct placement 直接配售

direct remuneration 直接報酬 direct tax 直接稅

direct taxation rate 直接稅稅率 direct trading

直接買賣；直接交易 direct underwriting 直接承保 director 董事；理事

Director of Accounting Services 庫務署署長

Director of Audit 審計署署長 director's fee 董事袍金

director's interest 董事權益

director's remuneration 董事酬金

Disability Allowance Scheme 傷殘津貼計劃

disabled dependant allowance 傷殘受養人免稅額 Disaster Relief Fund 賑災基金

Disaster Relief Fund Advisory Committee 賑災基金諮詢委員會 disbursement

墊付費用；付款項目；支款 discharge

破產解除；清償〔債務〕 discharge of a debt 解除債務；清償債項 discharge order 註銷令

Disciplinary Appeals Committee [Stock Exchange of Hong Kong Limited]

紀律上訴委員會〔香港聯合交易所有限公司〕 Disciplinary Committee [Hong Kong Futures Exchange Limited, Stock Exchange of Hong Kong Limited]

紀律委員會〔香港期貨交易所有限公司；香港聯合交易所有限公司〕

Disciplinary Committee of the Hong Kong Society of Accountants

香港會計師公會紀律委員會 disclaimed property 遭卸棄的財產 disclaimer 卸棄；卸棄書 disclaimer of lease

租契的捨棄；租契卸棄書 disclaimer of property 放棄財產

discloseable transaction 須予披露的交易

disclosure

披露；公開；披露事項；資料披露 disclosure of interest 披露權益

disclosure of ownership of shares 披露股權資料；公開股權資料 disclosure package 資料披露方案

disclosure requirement 公開資料規定

discontinuance of business 停業 discount

貼現；折扣；貼水 discount accreted 折價增值

discount amount 折扣數額 discount house

貼現行；貼現公司 discount price 折扣價格 discount rate 貼現率；折扣率 discount securities 貼現證券

discount window 貼現窗

discounted bill 已貼現票據 discounter 貼現行

discretionary account

全權代客投資戶口；全權委託戶口；全權代客買賣帳戶

discretionary grant 酌情補助金

discretionary interest 酌情權益

discretionary subvention 酌情資助金

discretionary trust 全權信託 disequilibrium 不均衡狀態

dishonour a cheque

退票

dishonoured bill 不兌現匯票

dishonoured cheque 空頭支票

disintermediation

非中介化；減少居中融資功能 disponer

財產處置人；分產人 disposable income

可動用收入；可支配的收入；稅後收入disposal 處置；脫手 disposal price 賣價

dispose of 出售；變賣 disposition 產權處置

disposition in favour of relatives 為使親屬受惠而作出的產權處置 disputed liabilities 有爭議負債

disqualification of director 取消董事資格

disqualification order 取消資格令

disregarded income 計算入息豁免額 dissolution 解散

dissolution of partnership 拆夥；合夥解散 distinct account 獨立帳目 distrain

為抵債而扣押財物；扣貨追債；查封 distress

扣押財物；扣押；查封 distress for rent 扣押財物充抵租金 distress warrant 財產扣押令

distributable income 可分配收益

distributable profit

可供派發利潤 distributed assets 經分派資產 distribution 分配；配銷

distribution company 分銷公司

distribution of resources 資源分配

distribution policy 分配政策；派息政策 distributive channel 銷售途徑

distributive trade 分銷業 distributor

分銷商；發行人 diversifying economy 多元化的經濟體系 dividend

股息；紅利；攤還債款 dividend cover

盈利股息比率；股利保證倍數 dividend forfeited 未認領股息註銷 dividend programme 攤還債款程序 dividend warrant 股息證；股息單

dividend withholding tax 股息預扣稅 dividend yield

股息率；股息收益率 divisible revenue 可予分配的收益 DKB Asia Limited

第一勸銀亞洲有限公司 document 文件；單據

document against acceptance [D/A] 承兌交單

document against payment [D/P] 付款交單

Document Index 公司文件索引 document of title

業權文件；所有權文件 documentary acceptance bill 跟單承兌匯票 documentary bill 跟單匯票

documentary credit 跟單信用證

documentary payment bill

現付押匯票；憑單付款匯票；付款跟單匯票 dollar area 美元區

domestic concern 本身的業務

domestic credit expansion [DCE] 本地信貸膨脹 domestic demand

本地內部需求；國內需求 domestic demand deflator 本地內部需求平減物價指數 domestic expenses 家庭開支

domestic export

本地產品出口；國內出口 domestic lending

本地貸款；在本港使用的貸款 domestic liabilities 本地負債

domestic money supply

本地貨幣供應量；國內貨幣供應 domestic property price index 住宅物業價格指數 domestic rental index 住宅樓宇租金指數

domestically generated inflation 內部產生的通貨膨脹；內致通脹 domicile

註冊地；本籍 donation

捐款；捐獻；捐贈 donee 受贈人 donor 捐贈人

door-to-door canvassing for sale 逐戶兜售

dormant account

不活動帳戶；不活躍帳戶 dormant assets

未用資產；閒置資產 dormant company

不活動公司；已停止業務的公司 dormant partner

不活躍合夥人；隱名合夥人 double entry system 複式簿記制度 double taxation 雙重課稅

double taxation arrangement 雙重課稅安排

double taxation relief arrangement 寬免雙重課稅安排 double-digit growth 兩位數字的增長 double-digit level 兩位數字的水平 doubtful debt

呆帳；呆債；可疑債務 doubtful loan

可疑貸款；難以收回的貸款

Dow Jones Average

杜瓊斯平均指數；道瓊斯股票平均價格指數 Dow Jones Index

杜瓊斯指數；道瓊斯股票價格指數 Dow Jones Industrial Average

杜瓊斯工業平均指數；道瓊斯工業股票平均價格指數

down limit 跌停板

down market 跌市

down payment 首期付款 down reversal 回跌

downside risk 下跌風險

downside trend 跌勢

downswing

下降趨勢；衰退時期

downturn

市況逆轉；市況回落 downward adjustment 向下調整

downward movement 走勢偏軟

downward trend

下跌趨勢；向下趨勢 draconian revenue measure 嚴厲的徵稅措施 draft 匯票

draft estimates 預算草案

draft estimates of expenditure 開支預算草案

draft estimates of revenue 收入預算草案 dragon bond 小龍債券 drawback 退稅；退款 drawdown period

貸款支用期；提款期 drawee

受票人；匯票付款人 drawee bank

受票銀行；付款銀行 drawer

出票人；發票人 drawing account 提款帳戶

Dresdner Bank AG 捷能銀行 drop

下跌；回落

DTB Deutsche Terminborse 德國期權及期貨交易所 dual listing

雙重上市；雙重掛牌 due date for payment

應付款的日期；付款到期日 due day

到期日；繳稅日期 dues

應付款項；應付費用；應付稅款

dull trading 交投呆滯 dumping 傾銷；拋售

duplication of supervision 雙重監管

Dutch Guilder [NLG] 荷蘭盾

dutiable agricultural and industrial products 應課稅的工農業產品

dutiable commodities control system 應課稅品管制系統

dutiable commodities permit 應課稅品許可證 dutiable commodity 應課稅品 dutiable estate 應繳稅的遺產 duty

稅；關稅；應課稅品稅項 duty assessed on a specific basis 按量評估的稅項 duty differential 稅率差距 duty free 免稅

duty in arrears 欠稅

duty on alcohol 酒精稅

duty on hydrocarbon oil 燃油稅

duty on liquor 酒稅

duty on petrol 汽油稅

duty on tobacco 煙草稅 duty paid

已繳納稅款；關稅已付 duty rate 稅率

duty reduction 減稅

duty-paid goods 已完稅貨品

earmarked fund 预留款项；指定用途的款项 earmarked grant 指定用途补助金 earmarked growth 拟定增长 earned premium 满期保费 earnings 收入；收益；盈利

earnings per share [EPS] 每股盈利 earnings tax 所得税；入息税 ease 放缓；缓和；轻微下跌 ease back 回软

East Asia and Oceanian Stock Exchanges Federation 东亚及大洋洲证券交易所联会

East Asia Credit Company Limited 东亚授信有限公司

East Asia Finance Company, Limited 东亚财务有限公司

East Asia Section [Financial Services Bureau] 东亚经

济分析组〔财经事务局〕

East Asian Stock Exchange Conference [EASEC] 东亚证券交易所联合会议

econometric model 计量经济模式 econometrician 计量经济学家 econometrics 计量经济学

economic adjustment 经济调控 economic aggregate 经济总体数字

Economic Analysis Division [Financial Services Bureau] 经济分析部〔财经事务局〕

economic and monetary union [EMU] [European Union] 经济和货币联盟〔欧洲联盟〕

Economic and Social Commission for Asia and the Pacific [ESCAP] [United Nations] 亚洲及太平洋经济社会委员会〔亚太经社会〕〔联合国〕

Economic Commission for Europe [ECE] [United Nations] 欧洲经济委员会〔联合国〕 economic cost 经济成本 economic cycle 经济周期

economic depression 经济萧条

Economic Division [Hong Kong Monetary Authority] 经济研究处〔香港金融管理局〕 economic forecast 经济预测 economic framework 经济架构

economic fundamentals 基本经济因素 economic geography 经济地理 economic growth 经济增长

economic implication 对经济的影响 economic indicator 经济指标

economic infrastructure 经济基础建设

economic life 经济年限；经济寿命；符合经济效益的使用年限

economic model 经济模式

economic outlook 经济展望；经济前景 economic performance 经济表现；经济实绩 economic recession 经济衰退

economic recovery 经济复苏；经济复原 Economic Reporter 《经济导报》

economic restructure 经济结构重整；经济转型 Economic Review Committee 经济检讨委员会 economic sanction 经济制裁

economic sector 经济部门；经济成分 economic service 经济服务

Economic Services Bureau [ESB] [Government Secretariat] 经济局〔政府总部〕 economic slowdown 经济放缓

economic stabilization programme 经济稳定计划 economic support 经济支援 economic system 经济体系 economic variable 经济变数 economic viability 经济可行性

economically active person 从事经济活动的人士 economically active population 从事经济活动的人口

economically inactive population 非从事经济活动的人口

Economist, The 《经济学人》 economy 经济；经济体系 economy of scale 规模经济 edge down 渐落；微降 edge up 渐升；微升

education subvention 教育资助金

Edward Wong Credit Limited 安泰授信有限公司 effective exchange rate index [EERI] 实际汇率指数；有效汇率指数

effective exchange rate index of Hong Kong dollar 港汇指数；港元汇率指数

effective rate of interest 实际利率 effective rate of tax 实际税率

effectively risk-free investment 无实际风险投资 efficiency bonus 考绩花红 elasticity factor 弹性因素

elasticity of price 物价弹性；价格弹性

elderly residential care expenses deduction 长者住宿照顾开支的扣除额

Electrical and Mechanical Services Department Suspense Account 机电工程署暂记帐

Electrical and Mechanical Services Department Vehicle Maintenance Services Suspense Account 机电工程署车辆维修暂记帐

Electrical and Mechanical Services Department Workshop Services Suspense Account 机电工程署工场服务暂记帐

Electrical and Mechanical Services Trading Fund 机电工程营运基金

electronic banking 电子银行服务 electronic broker 电子经纪

electronic clearing system 电子结算系统

Electronic Mail Stock Information Service [EMSIS] 电子传递股市资讯服务

electronic order matching and execution/clearing system 电子自动对盘及执行／结算系统

electronic payment system 电子付款系统 electronic trading system 电子交易系统

electronic transfer system 电子转帐系统；电子转帐制度

Emergency Relief Fund 紧急救援基金

Emergency Relief Fund Committee 紧急救援基金委员会

Emerging Asian Bond Market Conference 新兴亚洲债券市场会议

emerging market 新兴市场 emolument 薪酬

employed capital 已运用资本 employed population 就业人口 employees' bonus 雇员红利

Employees Compensation Assistance Fund 雇员补偿援助基金

employees' compensation insurance 雇员补偿保险 employees' share option scheme 雇员股份认购权计划

employees' share purchase scheme 雇员股份购买计划

employees' share scheme 雇员股份计划

Employer's Return of Remuneration and Pensions 雇主填报的薪酬及退休金报税表 employment 就业

employment of funds 资金运用

employment of profit 有收益的受雇工作 encumbrance 产权负担 end investor 最终投资者

endaka [Japanese] “圆高”〔日语〕；日圆高企 endorsee 承背书人 endorsement 背书

endorsement in blank 空白背书 endorser 承兑人；背书人 endowment 储蓄保险

end-user 最终使用者；真正“用家”

Enforcement Division [Securities and Futures Commission] 法规执行部〔证券及期货事务监察委员会〕

enforcing payment 强制执行付款规定 enhanced offer 价值较高的要约 enterprise 企业

entertainment tax 娱乐税 entrepreneur 企业家

entrepreneurship 企业家精神；企业家身分 entrustment basis 以信托形式

equal share 相等份额 equilibrium 均衡；平衡

equilibrium real exchange rate 均衡实质汇率 Equitable Banking Corporation 建南银行 equitable benefit 公平利益 equitable charge 衡平法押记 equitable estate 衡平法产业权 equitable interest 衡平法权益

equitable mortgage 衡平法上的按揭 equitable owner 衡平法上的拥有人

equity 股本；股权；股票；权益；产权 equity earnings 权益股收益；参股收益

equity financing 股本融资；发行股票筹措资金 equity holding 股份持有；股权持有 equity interest 股本权益

equity investment 股本投资；注入资本 equity joint venture 股份式合营企业 equity market 股本市场；股票市场 equity of redemption 衡平法上的赎回权 equity securities 权益证券；股本证券 equity share 权益股；普通股 equity share capital 权益股本

equity trading system 股票买卖制度 equity warrant 股本认股权证

equity-related contract 与股权联系的合约 escape clause 免责条款；例外条款 escrow account 托管户口；记帐帐户 established fiscal policy 既定财政政策

established securities market 具规模的证券市场 establishment ceiling 编制上限

Establishment Subcommittee [Finance Committee of the Legislative Council] 人事编制小组委员会〔立法会财务委员会〕

estate 遗产；产业；财产 estate duty 遗产税

estate duty account 遗产呈报表

Estate Duty Office [Inland Revenue Department] 遗产税署〔税务局〕

estimated additional assessable income 估计的补加应评税入息

estimated additional assessable profit 估计的补加应评税利润

estimated annual rental 预计每年租值 estimated assessment 估计评税 estimated assets 估计资产

estimated expenditure 预算开支；估计开支

estimated expenditure by service 按服务分类的预算开支

estimated growth rate 估计增长率

estimated income 估计入息；估计收入 estimated liabilities 估计负债 estimated net profit 估计纯利

estimated revenue 预算收入；估计收入

Estimates for the year ending 31 March 19XX Volume IA--General Revenue Account 《截至一九ＸＸ年三月三十一日为止的财政年度预算卷一甲部──政府一般收入帐目》

Estimates for the year ending 31 March 19XX Volume IB--General Revenue Account 《截至一九ＸＸ年三月三十一日为止的财政年度预算卷一乙部──政府一般收入帐目》

Estimates for the year ending 31 March 19XX Volume II--Fund Accounts 《截至一九ＸＸ年三月三十一日为止的财政年度预算卷二──基金帐目》 estimates of expenditure 开支预算

Estimates of Gross Domestic Product 《本地生产总值估计》

Euro 欧罗；欧元 Eurobond 欧洲债券 Euroclear 欧洲结算系统

Euroclear Clearance System Co-operative 欧洲结算系统公司

Eurocurrency credit market 欧洲货币信贷市场 Eurodollar 欧洲美元

Eurodollar bond 欧洲美元债券

Eurodollar deposit rate 欧洲美元存款利率 Eurodollar futures 欧洲美元期货 Eurodollar market 欧洲美元市场 Eurodollar rate 欧洲美元利率 Euromoney 欧洲货币

European Bank for Reconstruction and Development [EBRD] 欧洲复兴开发银行

European Commission 欧洲委员会

European Common Market 欧洲共同市场〔共市〕 European Community [EC] 欧洲共同体 European Council 欧洲理事会

European Currency Unit [ECU] 欧洲货币单位 European Development Fund [EDF] 欧洲发展基金 European Economic Community [EEC] 欧洲经济共同体〔欧共体〕

European Futures Clearing Corporation B.V. [Amsterdam] 欧洲期货结算有限公司〔阿姆斯特丹〕

European Investment Bank 欧洲投资银行

European Monetary System [EMS] 欧洲货币体系 European Monetary Union 欧洲货币联盟

European Options Clearing Corporation Holding B.V. [Amsterdam] 欧洲期权结算控股有限公司〔阿姆斯特丹〕

European Options Exchange [Amsterdam] 欧洲期权交易所〔阿姆斯特丹〕

European Social Fund [ESF] 欧洲社会基金

European Union [EU] [developed from the European Community] 欧洲联盟〔欧盟〕〔前身为欧洲共同体〕 Euroyen 欧洲日圆

Euroyen loan 欧洲日圆贷款 evade payment of tax 逃缴税款 evidence of payment 付款证据 ex all [x.a.] 除净

ex coupon [x.c.] 无息票

ex dividend [x.d.] 除息；除股息

ex gratia extinguishment allowance 特惠结业津贴 ex gratia grant 特惠补助金

ex gratia payment 特惠津贴；特惠金 ex rights [x.r.] 除权；除认股权 ex warrant 除证；不附认股权证 examination 审查；讯问；研讯 excess 盈余；超出额；免赔额 excess liquidity 额外流动资金 excess tax paid 多缴的税款 excess value 超额价值

excessive interest rate 过高利率 exchange 兑换；汇兑；交易所 exchange account 兑换帐 exchange bank 外汇银行

Exchange Banks' Association, Hong Kong 香港外汇银行公会

exchange broker 外汇经纪

exchange clearing agreement 外汇结算协定 exchange company 交易所公司

exchange compensation allowance 汇率补偿津贴 exchange contract 外汇合约

exchange contract cancellation note 外汇合约撤销单 exchange control 外汇管制 Exchange Fund 外汇基金

Exchange Fund Advisory Committee [Hong Kong Monetary Authority] 外汇基金谘询委员会〔香港金融管理局〕

Exchange Fund bill 外汇基金票据

Exchange Fund Bills Programme 外汇基金票据计划 Exchange Fund Debt Certificate 外汇基金债务证明书

Exchange Fund debt instrument 外汇基金债务票据 Exchange Fund Guarantee Scheme 外汇基金保证计划

Exchange Fund Investment Limited [EFIL] 外汇基金投资有限公司

Exchange Fund note 外汇基金债券

Exchange Fund Notes Programme 外汇基金债券计划

exchange gain 汇兑增益 exchange loss 汇兑损失

exchange market 外汇市场；汇兑市场 Exchange Member 交易所会员 exchange memo 兑换水单 exchange position 外汇头寸

exchange premium 外汇升水；汇兑溢价 exchange quotation 外汇行情 exchange rate 汇率

exchange rate contract 汇率合约 exchange rate fluctuation 汇率波动 exchange rate index 汇率指数

exchange rate mechanism 汇率机制 exchange rate movement 汇率变动 exchange risk 外汇风险

exchange surcharge 汇兑附加费；汇兑附加税 exchange transaction 兑换交易

exchange value 汇兑价值；交换价值

exchange value of the Hong Kong dollar 港元汇价 exchange-based short selling activity 经交易所进行的卖空活动

exchange-traded derivative 在交易所买卖的衍生产品

excise duty 消费税

excluded property 除外财产 excluded reserve 除外储备 exclusive of rates 不包括差饷 exclusive right 专有权；独有权 exclusivity 专营权

Executive Board of International Monetary Fund 国际货币基金组织执行董事会

Executive Committee [Hong Kong Futures Exchange Limited, Stock Exchange of Hong Kong Limited] 执行委员会〔香港期货交易所有限公司〕；常务委员会〔香港联合交易所有限公司〕

executive director 执行董事；执行理事

Executive Director (Banking Policy) of Hong Kong Monetary Authority 香港金融管理局助理总裁（银行政策）

Executive Director (Banking Supervision) of Hong Kong Monetary Authority 香港金融管理局助理总裁（银行监理）

Executive Director (External) of Hong Kong Monetary Authority 香港金融管理局助理总裁（外事经研）

Executive Director (Monetary Policy and Markets) of Hong Kong Monetary Authority 香港金融管理局助理总裁（货币政策及市场）

Executive Director of Securities and Futures Commission 证券及期货事务监察委员会执行董事 Executive Director (Reserves Management) of Hong Kong Monetary Authority 香港金融管理局助理总裁（储备管理） executor 遗嘱执行人

executor of small estates 小额遗产的遗嘱执行人 exempt dealer 获豁免交易商 exempt from tax 获豁免缴税

exempt investment adviser 获豁免投资顾问 exempt person 获豁免的人 exempt sum 豁免款项

exempted institution 获豁免机构 exempted loan 受豁免的贷款 exemption 豁免

exemption certificate 豁免证明书

exemption clause 免责条款；豁免条款 exemption from estate duty 豁免遗产税 exemption from property tax 豁免物业税 exemption from rates 豁免差饷

Exemption From Salaries Tax Order 豁免薪俸税令 exemption from stamp duty 免缴印花税 exercise period 行使期 exercise price 行使价格

existing controller 现有控权人 existing licence 现行有效的牌照 existing loan 现有贷款 expectancy of value 预期值 expenditure 支出；开支；费用

expenditure approach 支出计算法；开支计算法 expenditure baseline 开支基线 expenditure commitment 开支承担 expenditure component 开支项目

expenditure for the services of the government 政府服务开支

expenditure guideline 开支指引

expenditure on scientific research 科学研究开支 expenditure on the gross domestic product 本地生产总值开支

expenditure outturn 开支结算

external price competitiveness 对外贸易价格竞争能力

External Relations Division [Hong Kong Monetary Authority] 对外关系处〔香港金融管理局〕 external sovereign debt 对外国债 external trade 对外贸易

externally oriented economy 以外贸为主的经济；倚expenditure pattern 开支模式；消费模式 expenditure range 开支范围；开支幅度 Expenditure Summaries 《开支摘要》 expenditure survey 消费统计调查

expenditure-based gross domestic product 以开支为计算基础的本地生产总值

expenditure-based gross domestic product estimate 以开支为计算基础的本地生产总值估计数字 expense 费用；支出；开支 expense disbursement 开支支出 expense loss 开支亏损 export credit 出口信贷 export earnings 出口收益

export financing 出口融资；出口信贷财务 export licence 出口许可证；出口证

export market development programme 出口市场拓展计划

export of goods and services 货物及服务出口 export performance 出口业绩 export value 出口货值

exporter of services 服务出口地 export-led 由出口带动

export-oriented 出口为主；出口导向 exposure 承受风险；收支差〔外汇〕 expressed in Hong Kong dollar 以港元计算 external assets 对外资产

external auditor 外聘核数师；外聘审计师 external claim 对外债权

external commercial relations 对外贸易关系 external competitiveness 对外竞争力

External Department [Hong Kong Monetary Authority] 外事经研部〔香港金融管理局〕 external equilibrium 对外均衡

external fund manager [Exchange Fund] 外聘投资经理〔外汇基金〕

external investor 外来投资者

external liabilities and claims 对外负债和债权

External Managers Division [Hong Kong Monetary Authority] 外聘投资经理处〔香港金融管理局〕

赖对外贸易的经济

extinguishment allowance 结业津贴 extortionate stipulation 敲诈性的规定 extra allowance 额外津贴

extra statutory concession 法外宽减

extraordinary item 非经常项目；特殊帐项 extrapolation 外推法

extrinsic value 外在价值；非固有价值 F:

face value 面值；票面价值

facility letter 提供贷款通知书；贷款确认书 Fact Book 19XX 《19XX股市资料》 Fact Sheet 《股市资料》 factor analysis 因素分析

factor cost 要素成本；生产要素成本 factor market 生产要素市场 factor of production 生产要素

factor price 要素价格；生产要素价格 factor system 因素计算法

factoring company 代理融通公司；代理收帐公司 facultative reinsurance business 临时再保险业务 Faculty of Actuaries of Scotland 苏格兰精算师学院 fair dealing 公平交易

fair market value 公平市值

fair return 合理利润；合理收益 fall back 回落

false accounting 伪造帐目

false claim of business expenses 虚报营业开支 false entry 虚假记项 false market 假市

family income 家庭收入

family living expenses 家庭生活开支 family-owned company 家族公司 Far East Exchange 远东交易所

Far Eastern Economic Review 《远东经济评论》 Far Eastern Relief Fund 远东赈济基金 fast market 快市；速动市场 fast trading 交投畅旺 favourable balance 顺差

favourable balance of trade 贸易顺差

Federal funds [United States] 联邦基金〔美国〕 Federal funds rate 联邦基金利率

Federal National Mortgage Association [United States] 联邦国民抵押协会〔美国〕

Federal Open Market Committee [FOMC] [United States] 联邦公开市场委员会〔美国〕

Federal Reserve Board [FRB] [United States] 联邦储备局〔联储局〕〔美国〕

Federal Reserve System [Fed] [United States] 联邦储备系统〔美国〕

Federal Reserve Wire Network [Fedwire] [United States] 联邦储备系统通讯网络〔美国〕

Federation Internationale des Bourses de Valeurs [FIBV] 国际证券交易所联会

Federation of Share Registrars 证券登记公司总会 fee collection procedure 收费程序 fee payable 应缴费用

fees and charges 费用及收费

fees and receipts other than appropriation-in-aid 不包括补助拨款的收费及收益

fellow subsidiary 同集团附属公司 Fidelity Fund 互保基金 fiduciary 受信人；受托人

fiduciary capacity 受信人身分 fiduciary duty 受信责任 fiduciary issue 信用发行

fiduciary loan 信用放款；信用贷款 field audit 实地审查〔税务〕

Field Audit Group [Inland Revenue Department] 实地审核组〔税务局〕

field audit staff 实地审计人员；实地核数人员 final account 决算帐户；最后结算

final and conclusive assessment 最终及决定性的评税

final assessment 最后评税

final consumption expenditure 最终消费开支 final dividend 末期股息；末期摊还债款 final estimate 最终估计

final estimate of gross domestic product 本地生产总值的最后估计

final goods 最终产品

Final Notice for Rates 差饷最后通知书

final salaries tax assessment 薪俸税最后评税 final settlement 最终结算

final settlement price 最终结算价格 final statement 决算表 final tax 最后税款 finance 财务；融资

Finance and Management Services Division [Stock Exchange of Hong Kong Limited] 财务及行政管理科〔香港联合交易所有限公司〕

Finance Bureau [FB] [Government Secretariat] 库务局〔政府总部〕

Finance Committee [Hong Kong Futures Exchange Limited, Stock Exchange of Hong Kong Limited] 财务委员会〔香港期货交易所有限公司；香港联合交易所有限公司〕

Finance Committee agenda item [FCai] [Legislative Council] 财务委员会议程文件〔立法会〕

Finance Committee of the Legislative Council 立法会财务委员会

finance company 财务公司

Finance Department [Stock Exchange of Hong Kong Limited] 财务部〔香港联合交易所有限公司〕 Finance Division [Hong Kong Monetary Authority] 财务处〔香港金融管理局〕 finance lease 融资租赁

finance sectorial index 金融分类指数 finance sub-index 金融分类指数

Financial Accounting Section [Hong Kong Monetary Authority] 财务会计组〔香港金融管理局〕 financial adjustment 财政调整

financial administration 财政管理；财务管理 financial adviser 财务顾问

Financial and Accounting Regulations 《财务及会计规例》

Financial and Institutional Coordinating Committee [FINSCOM] 财务监督委员会 financial appraisal 财政评估

financial arrangement 财政安排；财务安排 financial assets 金融资产

financial assistance 经济援助；财政资助 financial auditing 财务审计 financial capacity 经济能力 financial centre 金融中心

Financial Circular 《财务通告》

financial commitment 财政承担；财政承担额 financial community 财经界 financial conglomerate 金融集团 financial constraint 财政约束

financial consultancy service 财务顾问服务 financial contract 财务合约

financial control 财务管理；财务控制；财政规控 financial derivative 金融衍生工具

financial derivative product 金融衍生产品 financial discipline 财政纪律；财务约束 financial disclosure 财务资料披露

financial disclosure rules 财务资料披露规则 financial exposure 财务风险 financial futures 金融期货 financial guideline 财政准则

financial implication 财政影响；财政负担；财政承担

financial information system 财务资料系统

financial infrastructure 金融基础建设；金融基础设施

Financial Infrastructure Section [Financial Services Bureau] 财经基建组〔财经事务局〕 financial institution 财务机构；金融机构 financial instrument 金融工具；金融票据 financial integrity 财政方面的稳健性 financial intermediary 金融中介机构

financial intermediation service 金融中介服务 financial journalist 财经新闻工作者 financial liberalization 金融市场自由化

financial loss 财政损失

financial management 财务管理

financial management and budgeting system 财务管理及预算系统

financial market 金融市场 financial model 财政模式

Financial Monitoring Unit [FMU] [Economic Services Bureau] 财务监察组〔经济局〕 financial objective 财政目标

financial obligation 财政承担；债务

financial performance 财政状况；财政业绩 financial planning 财政计划；财务规划 financial planning guideline 财政计划准则

financial position 财政状况；财务状况；经济状况 financial pressure 财务压力 financial provision 财政拨款 financial prudence 审慎理财

financial requirement 财政需求；资金需要 financial resources 财政资源

Financial Resources Rules: Notes for the Use of Securities Dealers 《财政资源规则：供证券交易商参考的注释》

financial return 财政收益

Financial Secretary 财政司司长

Financial Secretary Incorporated [FSI] 财政司法团 Financial Secretary Incorporated Suspense Account 财政司法团暂记帐

Financial Secretary's Office 财政司司长办公室 financial service 金融服务；财经服务

Financial Services Bureau [FSB] [Government Secretariat] 财经事务局〔政府总部〕

financial services complex 金融服务综合大楼

Financial Services Liaison Committee 金融事务联络委员会

financial services sector 金融服务业 financial sheet 财务报表 financial situation 财务状况

financial statement 财政报告；财务报表 financial support agreement 财务支持协议 Financial Times Index 《金融时报》指数 Financial Times, The 《金融时报》 financial transaction 财务交易 financial vehicle 筹资工具 financial year 财政年度

financing 融资；提供资金；资金融通 financing cost 集资费用

financing package 融资方案 financing study 融资研究 fine 罚款

fineness 纯度；成色

fine-tuning 精确调整；仔细修订 fire insurance 火险 fire risk 火险

firm 商号；事务所 firm market 市况坚挺 firm name 商号名称

firm of certified public accountants and public auditors 执业会计师及注册核数师事务所 firm quotation 实价 firm up 回升；转强

first and paramount lien 首要留置权 first buy order 首次买盘 first calculation 第一计算法

First Commercial Bank 第一商业银行

first demand for rates 首次征收差饷通知书 First Fund 第一基金

first in, first out method [FIFO method] 先进先出计算法

first legal mortgage 首次法律按揭

First Metro International Investment Company Limited 首都国际财务投资有限公司 first mortgage 第一按揭；第一抵押权

first mortgage debenture stock 第一抵押债权股证 First National Bank of Chicago 芝加哥第一国民银行

First Pacific Bank Limited 第一太平银行有限公司 first participant 第一参与者

First Quarter Economic Report 19XX 《一九ＸＸ年第一季经济报告》

first sell order 首次卖盘

First Union HKCB Asia Limited 首华亚洲有限公司 fiscal drag 财政拖累；财政障碍；税项负荷加重 fiscal policy 财政政策 fiscal reason 财政理由

fiscal requirement 财政需求 fiscal reserve 财政储备

fiscal restraint measure 财政紧缩措施 fiscal system 财政制度

fiscal year 会计年度；财政年度 fisheries loan 渔业贷款

Fit and Proper Criteria, The 《适当人选的准则》 Five Rams Finance Company Limited 羊城财务有限

公司

five-year forecast of revenue and expenditure 五年收支预测

five-year forecast return 五年预测报表 fixed amount of interest 固定利息数额 fixed assets 固定资产

fixed capital formation 固定资本形成 fixed capital investment 固定资本投资 fixed charge 固定费用；固定押记 fixed concessionary rate 固定优惠率 fixed cost 固定成本

fixed cumulative dividend 固定累积股息 fixed deposit account 定期存款帐户 fixed exchange rate 固定汇率

fixed interest investment 定息投资

fixed interest loan stock 固定利息贷款债券；定息贷款债券

fixed interest rate securities 固定利率证券；定息证券

fixed interest securities 固定利息证券；定息证券 fixed parity 固定平价 fixed rate bond 定息债券

fixed rate certificate of deposit 定息存款证 fixed rate liabilities 固定利率负债 fixed rate mortgage 定息按揭 fixed term deposit 定期存款 fixed value 固定价值

fixed-price lump-sum contract 固定总价合约 fixed-price offer 固定价格要约 flat market 市况呆滞；平市 flat rate 划一收费率

flat rate allowance 划一免税额；定额津贴 flat rate charge 划一收费

flexibility arrangement 弹性措施

flexible exchange regime 弹性汇率制度

floatation of shares 股票上市；股票挂牌买卖 floating charge 浮动押记

floating currency 汇率浮动的货币；浮动货币 floating loss 浮动损失；浮动亏损 floating profit 浮动利润

floating rate 浮动利率；浮动汇率 floating rate bond 浮息债券

floating rate certificate of deposit 浮息存款证 floating rate liabilities 浮动利率负债

floating rate note 浮动利率票据；浮息票据 floating rate regime 浮动汇率制度

floor broker 出市经纪

Floor Procedures Working Group [Hong Kong Futures Exchange Limited] 市场委员会工作组〔香港期货交易所有限公司〕

floor ticket 交易所买卖单

floor trader 出市代表；出市员

floor trading system 大堂交易系统；场内交易系统 flow chart 流程图

fluctuating overdraft 不定数额透支 fluctuation 波动

folio of ledger 分类帐

foolproof system 万全办法

forced liquidation “斩仓”；强制清盘 forecast figure 预测数字 forecast period 预测期 forecast return 预测报表

forecast submission 呈报预测

forecast trend growth rate 预测趋势增长率 forecast year 预测年度 foreclosure 止赎权

foreclosure order 止赎令 foreign bank 外地银行 foreign bill 外地汇票

foreign credit 海外信用证；海外信贷 foreign currency 外币

foreign currency assets 外币资产 foreign currency deposit 外币存款

foreign currency funding centre 外币融资中心 foreign currency holding 外币持有量；外币储备 foreign currency reserve 外汇储备

foreign currency sovereign debt 外币国债 foreign exchange [forex] 外汇

foreign exchange agreement 外汇协议 foreign exchange allocation 外汇分配

Foreign Exchange and Market Practices Committee 外汇及市场惯例委员会

foreign exchange bought 买入外汇

foreign exchange certificate 外汇兑换券；外汇券 foreign exchange contract 外汇合约

foreign exchange market 外汇市场；汇市

foreign exchange quotation 外汇报价；外汇牌价 foreign exchange reserve 外汇储备 foreign exchange resources 外汇资源 foreign exchange risk 外汇风险 foreign exchange sold 卖出外汇

foreign exchange turnover 外汇市场交投总额

foreign investment 海外投资；外来投资 foreign note 外地承付票

foreign ownership 外资拥有权 foreign partnership 外地合伙 foreign remittance 国外汇款

foreign stock exchange 外地证券交易所 foreign tax 外地税款 forex dealer 外汇交易商 forex futures 外汇期货 forex option 外汇期权 forfeit 没收物品 forfeiture 没收

forfeiture of contribution 没收供款 forfeiture of sum 没收款项 forged signature 假冒的签名 forgiveness of a debt 免偿债务

formal contingent liabilities 正式或有负债 Fortune Magazine 《财富杂志》

forward assets purchase 远期资产购置 forward contract rate 远期合约成交率

forward exchange rate 远期汇率；期货外汇汇率 forward exchange sold 卖出远期外汇

forward foreign currency assets 远期外币资产 forward foreign exchange contract 远期外汇合约 forward forward deposit 远期有期存款 forward purchase 期货购买 forward rate 远期汇率；期汇率

forward trading 期货交易；远期交易 founding member 创办会员；创办会员国

Fourth Quarter Economic Report 19XX 《一九ＸＸ年第四季经济报告》

fractional share 不足一股的股份

fragile consumer sentiment 消费意欲薄弱

Framework Agreement [trading fund] 《架构协议》〔营运基金〕 franc area 法郎区

franchise 专营权；特许权

Frankfurt Stock Exchange 法兰克福证券交易所 franking machine 印花盖印机

fraudulent preference 欺诈优惠；欺诈性优先还款 fraudulent trading 欺诈营商

free enterprise system 自由企业制度 free fiscal reserve 自由财政储备 free market economy 自由市场经济 free of particular average [FPA] 平安险；单独海损不赔

free of payment settlement 免付款交收 free on board price [f.o.b. price] 离岸价格；船上交货价

free surplus 自由盈余；未指定用途的盈余 freehold 不动产所有权；永久产权 freely convertible 可自由兑换 freely remittable 自由汇返 freezing order 冻结令

French Banking Commission 法国银行业监察委员会

French Franc [FRF] 法国法郎 fringe benefit 附带利益 fringe market 外围市场 frozen provision 冻结款项 frustrating effect 破坏性影响

FTSE-100 Index 金融时报100指数 fuel duty 燃油税

Fuji Bank Limited 富士银行

Fuji International Finance (HK) Limited 富士国际财务（香港）有限公司

Fukuoka City Bank, Limited 福冈城市银行

Fukuoka City Finance Limited 冈都市财务有限公司 Fukuoka Finance International Limited 冈财务国际有限公司

full consideration 十足代价

full contracting party 正式缔约国；正式缔约成员 full cost price 十足成本价

full member 正式会员；正式成员 full open market price 十足公开市价 full price 十足价格

full return of contribution 发还全部供款 full valuable consideration 十足有值代价 full year 全年

full year cost 全年经费；全年费用 fully deductible 可全数扣税

fully paid-up capital 已缴足股款的股本 fully paid-up share 已缴足股款的股份 fully secured 有十足抵押

functional analysis 用途分析；功能分析 fund 基金；资金

fund accounting basis 基金会计基准 fund credited 记入基金 fund expenditure 基金开支 fund levy 基金征费

fund management 基金管理 fund of funds 综合基金

fund on account sought 申请临时拨款 fund revenue 基金收入 fund warrant 基金支付令

fundamental analysis 基本因素分析；基础分析 funded debt 长期债款；长期借款 funding 经费；资金 funding cost 集资成本

funding mismatch 资金错配 funds employed 运用资金额 funeral expenses 殡殓费 further sum 额外款项 future dividend 未来股息 future earnings 未来入息 future expenses 未来开支 futures broker 期货经纪

Futures Compensation Fund Committee [Securities and Futures Commission] 期货赔偿基金委员会〔证券及期货事务监察委员会〕 futures contract 期货合约

futures contract in interbank interest rate 银行同业拆息期货合约

futures contract value 期货合约市值；期约市值 futures crossing procedure 期货对盘程序 futures dealer 期货交易商

futures exchange company 期货交易所

futures general clearing dealer 期货通用结算交易商 futures individual clearing dealer 期货独立结算交易商

futures introducing broker 期货介绍经纪 futures market 期货市场

futures non-clearing dealer 期货非结算交易商 futures trading 期货交易

futures trading adviser 期货交易顾问

gain 收益；增益

garnishee order 债权扣押令

GE Capital Finance Ltd. 通用金融财务有限公司 gearing ratio 资本与负债比率；杠杆比率〔认股权证〕

general acceptance 一般承兑 general account 一般帐目；总帐

general administrator 一般遗产管理人

General Agreement on Tariffs and Trade [GATT] 《关税及贸易总协定》〔《关贸总协定》〕

General Agreement on Trade in Services [GATS] 《服务贸易总协定》

general apportionment 一般分摊

General Arrangements to Borrow [GAB] 《借款总安排》

general body of shareholders 全体股东 general business 一般业务 general capital increase 总增资

general clearing member 一般结算会员

General Consumer Price Index [GCPI] 一般消费物价指数

general crossed cheque 普通划线支票 general crossing 普通划线 general expenses 一般开支

general fund 普通基金

General Household Survey 综合住户统计调查

General Insurance Council [Hong Kong Federation of Insurers] 一般保险总会〔香港保险业联会〕 general ledger 总分类帐 general levy 一般征款

general offer 公开要约；全面收购建议 general partner 普通合伙人 general partnership 普通合伙 general policy 一般保单 general proxy 一般委托书 general rates 一般差饷 general reserve 一般储备金

general revaluation [rates] 全面重估应课差饷租值 general revenue 一般收入；政府一般收入

General Revenue Account [GRA] 政府一般收入帐目

General Revenue Account expenditure 政府一般收入帐目开支

General Revenue Account revenue 政府一般收入帐目收入

general revenue balance 政府一般收入余额 general support grant 一般经费补助金 general warrant 普通拨款令

Generale Belgian Bank (also known as Belgian Bank) 华比银行

generalized system of preference [GSP] 普及特惠制〔普惠制〕

gilt-edged investment 稳当投资 gilt-edged market 金边证券市场 gilt-edged securities 金边证券 Gini Coefficient 基尼系数

global allocation 总拨款；拨款总额 global costing 整体成本计算法 go private 私有化；私营化 go public 上市

godown warrant 仓单

going concern 经营中的机构；持续经营 gold 黄金

gold bullion 金条；黄金

gold bullion held on an allocated basis 特别划分方式持有的黄金

gold bullion market 黄金市场 gold coin 金币

gold coin certificate 金币证明书；金币证 gold coin coupon 金币配给券

gold exchange standard 黄金汇兑本位制 gold futures 黄金期货；期金

Gold Identity Marks Registry 黄金标记注册处 gold market 黄金市场

gold on paper 黄金券；纸黄金

gold, silver and platinum held in physical form 实金、实银及实白金

gold standard 金本位；金本位制 good book debt 可收回的帐面债项 good delivery 合格交货；合格交割 good year 丰年

goods and services 商品及服务；货物与服务 goodwill 商誉；信誉

government bond 政府债券

government consumption expenditure 政府消费开支 government conveyancing 政府产权转易 Government Economist 政府经济顾问 government expenditure 政府开支 government lotteries 政府奖券

Government Lotteries Management Committee 政府奖券管理委员会

government mortgage institution 政府按揭贷款机构 government property 政府财产

government property assets 政府物业资产 Government Regulations 《政府规例》 Government rent 地税；地租 government reserve 政府储备 government revenue 政府收入

government securities consultant 政府证券业顾问 government trading department 参与商业活动的政府部门

government utility 政府公用事业 graduated rate 渐进税率 grant 补助金；拨款 grantor 授予人

gratuitous payment 赏金 gratuity 酬金

gratuity benefit 酬金福利

grey market 暗盘市场；灰市；暗市 grey market trading 暗盘交易 gross amount 毛额

gross capital formation 资本形成总额 gross claim 申索毛额

gross claim paid 已偿付申索毛额

gross commission payable 须付的佣金毛额 gross contract value 合约总值

gross domestic capital formation 本地资本形成总额 gross domestic fixed capital formation 本地固定资本形成总额

gross domestic price capital formation 本地价格资本形成总额

gross domestic product [GDP] 本地生产总值；国内生产总值

gross domestic product at constant (1980) market price 按固定（一九八零年）市价计算的本地生产总值

gross domestic product at factor cost 按生产要素成本计算的本地生产总值

gross domestic product at market price 按市价计算的本地生产总值

gross domestic product by industrial sector 按工业类别计算的本地生产总值

gross domestic product component 本地生产总值的组成部分

gross domestic product deflator 本地生产总值平减物价指数

gross domestic product estimate 估计本地生产总值；本地生产总值的估计数字

gross domestic product per capita 按人口平均计算的本地生产总值

gross expenditure 开支总额；总支出 gross expenses 开支总额；总开支 gross income 收入总额；总收益 gross insurance liabilities 毛保险负债 gross liabilities 总负债 gross loss 毛损；亏损总额 gross margin 毛利

gross margining 总额保证金制度

gross national product [GNP] 本地居民生产总值；国民生产总值

gross output 总产出；总产值；总产量 gross premium 毛保费；保费总额

gross premium income 毛保费收入；保费收入总额 gross principal value 基本价值总额 gross proceeds 总收益

gross proceeds from sales 销售总收入 gross profit 毛利；溢利总额 gross receipt 总收入 gross return 总收益

gross trading income 营业总收入 group account 集团帐目

group consolidated balance sheet 集团综合资产负债

表

group loss relief 对集团的亏损给予税项宽免 Group of Seven [G7] 七大工业国

Group of Seven leaders 七大工业国元首

Group of Ten [G10] 十国集团；十国财团组织 group tax relief 集团税项宽减

group trading system 集体贸易制度

grow at a respectable pace 有可观的增长；有不俗的增长率

Growth Enterprise Market Department [Stock Exchange of Hong Kong Limited] 创业板部〔香港联合交易所有限公司〕

growth momentum 增长劲力 growth movement 增长趋势 growth path 增长线；增长途径

growth rate of domestic export 本地产品出口增长率 growth with stability 稳步增长 guarantee 担保；保证

guarantee company 担保公司；保证公司 guarantee corporation 保证法团

guarantee deposit and margin paid 缴付的保证按金 guarantee deposit and margin received 存入的保证按金

guarantee fund 保证基金；担保基金 Guarantee Law 《担保法》

guarantee of bank loan 银行贷款保证 guarantee of due payment 付款保证书

Guarantee Scheme [Stock Exchange of Hong Kong Limited] 担保计划〔香港联合交易所有限公司〕 guaranteed benefit 保证利益

guaranteed debenture 保付债权证

guaranteed line of credit 保证贷款限额

guaranteed note 保证票据；保证单；担保债券 guaranteed surrender value 保证退保现金价值 guarantor 保证人；担保人 guardian 监护人

Guide for Directors of Listed Companies 《上市公司董事指引》

Guide to Applicants [Hong Kong Monetary Authority] 《认可机构开业与经营指引》〔香港金融管理局〕 guideline figure 准则数字

Guideline on Leveraged Foreign Exchange Trading 《杠杆式外汇买卖指引》

Guideline on Minimum Criteria for Authorization 《认可的最低准则的指引》

Guideline on Recognition of Interest [Hong Kong

Monetary Authority] 《确认利息收入指引》〔香港金融管理局〕

guideline ratio 准则比率

Guidelines for the Exemption of Listed Companies from the Securities (Disclosure of Interests) Ordinance 《豁免上市公司遵守〈证券（披露权益）条例〉的指引》

Guidelines for the Exemption of Listed Companies from the Share Repurchase Requirements of S.49BA of the Companies Ordinance 《豁免上市公司遵守〈公司条例〉第49BA条股份购回规定的指引》 guiding exchange rate 指导性汇率

Gulf Cooperation Council 海湾合作委员会

Gunma Finance (Hong Kong) Limited 群马财务（香港）有限公司

H & CB Finance (Hong Kong) Limited 住银金融有限公司 H share Ｈ股

Hachijuni Asia Limited 八十二亚洲有限公司 Hachijuni Bank, Ltd. 八十二银行

half-yearly economic report 半年经济报告 Hang Seng 100 恒生100

Hang Seng Bank Limited 恒生银行有限公司

Hang Seng China Enterprises Index [HSCEI] 恒生中国企业指数〔恒生国企指数〕 Hang Seng China Enterprises Index Futures 恒生中国企业指数期货

Hang Seng Commerce and Industry Sub-index Futures

恒生工商分类指数期货

Hang Seng Consumer Price Index 恒生消费物价指数 Hang Seng Credit Ltd. 恒生存款有限公司

Hang Seng Economic Monthly 《恒生经济月报》

Hang Seng Finance Limited 恒生财务有限公司

Hang Seng Finance Sub-index Futures 恒生金融分类指数期货 Hang Seng Index [HSI] 恒生指数〔恒指〕

Hang Seng Index constituent stock 恒生指数成分股

Hang Seng Index Futures 恒生指数期货

Hang Seng Index futures contract 恒生指数期货合约

Hang Seng Index Futures market 恒生指数期货市场

Hang Seng Index Options

恒生指数期权

Hang Seng London Reference Index 恒生伦敦参考指数

Hang Seng Midcap 50 Index 恒生50中型股指数 Hang Seng Midcap Index 恒生中型股指数

Hang Seng Midcap Index constituent stock 恒生中型股指数成分股

Hang Seng Properties Sub-index Futures 恒生地产分类指数期货 Hang Seng Sub-index 恒生分类指数

Hang Seng Sub-index Futures 恒生分类指数期货

Hang Seng Utilities Sub-index Futures 恒生公用事业分类指数期货 hard currency

硬货币；强势货币 hawking of securities 兜售证券 head 总目

head of expenditure 开支总目

health insurance 健康保险

healthy financial position 财政稳健；财政健全 healthy reserve

充裕储备金；充裕准备金 heavy trading 交投畅旺

hedged position margin 用作对冲的合约按金 hedger 对冲者 hedging

对冲；套戥；套期保值 hedging portfolio 对冲组合 hedging tool 套戥工具

hedging transaction 对冲交易

Helsinki Stock Exchange

赫尔辛基证券交易所

Henderson International Finance Limited 恒基国际财务有限公司

Heritage Foundation [United States] 美国传统基金会 hidden reserve 隐藏储备

high base of comparison 比较基数偏高

\"high buy low sell\" strategy “高买低卖”策略 high income economy 高收入经济体系 high liquidity 高流动资金额 high value-added 高增值

highest tender

索价最高的投标；出价最高的投标 highways vote 公路拨款

hire-purchase agreement

租购协议；分期付款购物协议 historical cost

实际成本；历史成本；原始成本 HKFE Clearing Corporation Limited 香港期货交易结算有限公司 hold a position 持仓；“仓” hold in trust

以信托形式持有

hold on the statutory trust 以法定信托形式持有 holder 持有人

holder in due course 当期持有人 holding company 控股公司；母公司 holding of shares 持有股份

holding over of payment 暂缓缴纳

holding over of provisional tax 暂缓缴纳暂缴税 holdover

暂缓缴纳；延缓缴纳 home banking

家居银行服务；家庭银行服务 home loan interest deduction 居所贷款利息的扣除额

Home Ownership Scheme Fund 居者有其屋计划基金 home supervisor

所在国家的监管机构

Hong Kong Annual Digest of Statistics 《香港统计年刊》

Hong Kong Association of Accounting Technicians 香港专业会计员协会

Hong Kong Association of Banks [HKAB] 香港银行公会

Hong Kong Association of Financial Advisors 香港财务顾问学会

Hong Kong Building and Loan Agency Ltd. 香港建屋贷款有限公司

Hong Kong Capital Markets Association 香港资本市场公会

Hong Kong Code of Conduct 《香港经营守则》

Hong Kong Commodity Exchange Limited [now renamed Hong Kong Futures Exchange Limited]

香港商品交易所有限公司〔现称香港期货交易所有限公司〕

Hong Kong Dollar [HKD] 港元

Hong Kong dollar balance 港元结存

Hong Kong dollar balance feeding back into the financial sector's credit base

港元结存再流入金融界的信贷基础内 Hong Kong dollar bond 港元债券

Hong Kong dollar currency investment 港元货币投资项目

Hong Kong dollar debt securities 港元债务证券

Hong Kong dollar denominated multilateral agency debt instrument

多边代理机构港币债务票据 Hong Kong dollar deposit base 港元存款基本额

Hong Kong dollar exchange transaction

港元兑换交易

Hong Kong dollar financial instrument 港元金融票据

Hong Kong dollar interest rate futures 港元利率期货

Hong Kong dollar loan-to-deposit ratio 港元贷款与存款的比率

Hong Kong dollar notes market 港币现钞市场

Hong Kong dollar offshore bond 海外港元债券

Hong Kong dollar private sector debt issues 私营机构港元债务票据

Hong Kong Economic and Trade Office [HKETO] 香港经济贸易办事处

Hong Kong Economic Association 香港经济学会

Hong Kong Economic Journal Monthly 《信报经济月刊》

Hong Kong Economic Research Centre 香港经济研究中心

Hong Kong Economic Trends 《香港经济趋势》

Hong Kong Export Credit Insurance Corporation [HKECIC]

香港出口信用保险局

Hong Kong Federation of Insurers 香港保险业联会

Hong Kong Federation of Stock Exchanges 香港证券交易所联会

Hong Kong Financial Executives Institute 香港财经行政人员协会

Hong Kong Foreign Bank Representatives Association 香港外资银行办事处协会

Hong Kong Foreign Exchange and Deposit Brokers' Association

香港外汇及存款经纪同业协会 Hong Kong Forex Association 香港外汇同业联会

Hong Kong Franchise Association 香港特许经营协会

Hong Kong Futures Exchange Limited [HKFE] 香港期货交易所有限公司〔期交所〕

Hong Kong Futures Guarantee Corporation Limited [HKFGC]

香港期货保证有限公司

Hong Kong General Business Return 香港一般业务报表

Hong Kong General Chamber of Commerce 香港总商会

Hong Kong Government Account 香港政府帐目

Hong Kong Government securities 香港政府证券

Hong Kong in Figures 《香港统计数字一览》 Hong Kong Index [HKI] 香港指数

Hong Kong Institute of Bankers 香港银行学会

Hong Kong Institute of Company Secretaries 香港公司秘书公会

Hong Kong Institute of Investment Analysts 香港投资分析员公会

Hong Kong Interbank Bid Rate [HIBID] 香港银行同业拆入息率

Hong Kong Interbank Clearing Limited 香港银行同业结算有限公司

Hong Kong Interbank Offered Rate [HIBOR] 香港银行同业拆出息率；香港银行同业拆息 Hong Kong Interbank Rate

香港银行同业拆息率；香港银行同业拆息 Hong Kong International Arbitration Centre 香港国际仲裁中心

Hong Kong Investment Funds Association [HKIFA] 香港投资基金公会〔基金公会〕 Hong Kong Lotteries Board 香港奖券管理局

Hong Kong Management Association 香港管理专业协会

Hong Kong Monetary Authority [HKMA] 香港金融管理局〔金管局〕

Hong Kong Monetary Institutions Association 香港金融业总会

Hong Kong Monthly Digest of Statistics 《香港统计月刊》

Hong Kong Mortgage Corporation Limited [HKMC] 香港按揭证券有限公司〔按揭公司〕 Hong Kong Note Printing Limited 香港印钞有限公司

Hong Kong Securities Clearing Company Limited [HKSCC]

香港中央结算有限公司〔中央结算公司〕 Hong Kong Securities Institute 香港证券学院

Hong Kong Securities Professionals Alumni Association

香港证券业同学会

Hong Kong Securities Professionals Association 香港证券学会

Hong Kong Securities Training Sponsorship Foundation

香港证券业培训赞助基金

Hong Kong Society of Accountants 香港会计师公会

Hong Kong Special Administrative Region Government Land Fund [Land Fund]

香港特别行政区政府土地基金〔土地基金〕 Hong Kong Stock Exchange 香港证券交易所

Hong Kong Stock Exchange All Ordinaries Index 香港所有普通股指数

Hong Kong Stockbrokers Association 香港证券经纪业协会 Hong Kong treasury bill 香港库券

Hong Kong Unit Trust Association 香港单位信托基金公会

Hong Kong Venture Capital Association Limited 香港创业投资协会有限公司

Hongkong & Shanghai Banking Corporation Ltd. 香港上海汇丰银行有限公司 Hongkong Chinese Bank, Limited 香港华人银行有限公司 honorarium 酬金；车马费 hot money 热钱；游资

hotel accommodation tax 酒店房租税

hotels sectorial index 酒店分类指数 hotels sub-index 酒店分类指数

household expenditure 住户开支

Household Expenditure Survey 住户开支统计调查

household income 家庭收入；住户收入 household wealth 家庭财富

Housing Capital Works Fund 房屋建设工程基金 housing loan 房屋贷款

HSBC Investment Bank Asia Ltd. 汇丰投资银行亚洲有限公司 HSI Services Limited 恒指服务有限公司

Hua Chiao Commercial Bank Limited 华侨商业银行

Hua Nan Commercial Bank, Ltd. 华南商业银行股份有限公司

Human Resources Department [Stock Exchange of Hong Kong Limited]

人力资源部〔香港联合交易所有限公司〕 Hung Kai Finance Company Limited 鸿基财务有限公司 hypothecation 抵押；押货预支

hypothecation certificate 抵押证明书 I：

IBA Credit Limited

港基國際財務有限公司

IBU International Finance Limited IBU國際財務有限公司 idle fund

游資；閒置資金 illegal consideration 違法代價 illegal loan 不合法貸款

immediate interest 直接及現有的利益

immediate outlook for the economy 經濟近期展望 immediate parties 有直接關係的各方

immigration-linked investment scheme 與移民有關的投資計劃 immovable property 不動產 immunity

豁免權；免除責任 implicit price deflator 內含平減物價指數 implied indemnity 隱含彌償

import and export trade 進出口貿易

import and export trade statistics 進出口貿易統計數字 import demand 進口需求

import deposit scheme 進口保證金計劃 import duty 進口稅 import price 進口價格

import surcharge

進口附加稅；進口附加費 imported inflation 進口通脹；輸入通脹 imposition of tax 課稅；徵稅 imprest account

預墊備用金帳戶；定額備用金帳戶 imprest cash

預墊備用現金；定額備用現金 imprest fund

預墊備用金；定額備用金 imprest warrant 預墊備用金令

improper investment 不當投資

imputed cost

推算成本；設算成本 imputed price 估算價格

in absolute cash terms 按絕對現金數值 in absolute terms 按絕對價值計算 in custody of firm 商號保管 in debt 負債

in denomination of... 以……為單位 in money terms 按貨幣計算 in net terms 按淨額計算 in nominal terms 按名義價值計算 in real terms 按實值計算 in relative terms 按相對價值計算

in terms of value-added 按增值額計算 in the money

正在賺錢；當時有利價；資金充裕in value terms 按價值計算 inactive warrant 不活躍認股權證 inchoate instrument 不完整的票據

Inchroy Credit Corporation Limited 英利信用財務有限公司 incidence of taxation 納稅負擔

incidental expenses 雜項開支

incidental outlay 附帶開支 income

入息；收入；收益 income after deductions 扣除後入息實額

income and expenditure account 收支帳；收支結算表；收支表 income approach 入息計算法 income band 入息組別

income chargeable to salaries tax 應課薪俸稅的入息

income collected in advance 預收收益

income derived beneficially 所得並享有實益的入息

income distribution

入息分配；收入分配；收益分配

income from employment 受僱的收入

income group 入息組別

income level 入息水平

income limit 入息限額

income payment 收益付款

income spectrum 入息組別

income statement

入息表；收入表；收益表

income tax

入息稅；所得稅

income tax authority 入息稅主管當局

income threshold 入息限額

incomplete return 未填妥的報稅表

inconvertible currency 不能自由兌換的貨幣

incorporated accountant 註冊會計師

incorporated company

法團公司；具法團地位的公司

incorporated public officer 公職人員法團

incorporation 註冊成立

incorrect return

內容不確實的報稅表；填報不確的報稅表

incremental value 增值；遞增價值

incumbrance 產權負擔

incumbrancer 產權負擔持有人

indebtedness

負債；債項；負債額

indemnify 彌償

indemnity

彌償；彌償保證

indemnity clause 彌償損失條款

indent

委託採購單；代購訂單

indenture 雙聯契約

independent audit 獨立審計

index bond 指數債券

index futures 指數期貨；期指

index futures contract 指數期貨合約

index of average land values 平均土地價值指數

Index of Company Names 公司名稱索引

index of industrial production 工業生產指數

index warrant 指數認股權證

indexation

指數化；指數調整法

index-linked benefit 與指數相連的利益

Indian Overseas Bank 印度海外銀行

indicator of inflation

通貨膨脹指標；通脹指標

indirect controller 間接控權人

indirect cost 間接成本

indirect duty 間接稅

indirect tax 間接稅

individual claim 個別申索

individual clearing member 個人結算會員

individual concern 獨自經營商號

individual consumption 個人消費

individual investment adviser 個人投資顧問

individual member [Stock Exchange of Hong Kong Limited]

個人會員〔香港聯合交易所有限公司〕

Indonesian Rupiah [IDR] 印尼盾

Indover Asia Limited 印尼海外亞洲有限公司

Industrial and Commercial Bank of China 中國工商銀行

Industrial and Commercial International Capital Limited

工商國際金融有限公司

Industrial Bank of Japan, Limited 日本興業銀行

industrial building allowance

工業樓宇免稅額

industrials sectorial index 工業分類指數

inflation

通貨膨脹；通脹

inflation accounting 通貨膨脹會計

inflation rate

通貨膨脹率；通脹率

inflationary implication 通脹影響

inflationary pressure 通脹壓力

inflationary spiral

螺旋式上升的通貨膨脹；惡性循環的通貨膨脹；惡性通脹

inflation-related adjustment 根據通脹而作出的調整

inflator

通貨膨脹指數；增加指數

inflow and outflow of balance of payments 國際收支差額的變動

inflow of capital

資本流入；資金流入

inflow of fund

資金流入；資本流入

information disclosure 公開資料；資料披露

Information Services Committee [Stock Exchange of Hong Kong Limited]

資訊服務委員會〔香港聯合交易所有限公司〕

Information Services Department [Stock Exchange of Hong Kong Limited]

資訊服務部〔香港聯合交易所有限公司〕

Information Technology Division [Hong Kong Monetary Authority]

資訊科技處〔香港金融管理局〕

Information Technology--Enterprise Systems Department [Stock Exchange of Hong Kong Limited] 資訊科技─企業系統部〔香港聯合交易所有限公司〕

Information Technology--Market and Operation Systems Department [Stock Exchange of Hong Kong Limited]

資訊科技─市場及運作系統部〔香港聯合交易所有限公司〕

infrastructural investment demand 基礎建設投資需求

ING Capital Markets (Hong Kong) Limited 荷蘭國際融資有限公司

in-house transaction 內部交易

initial allocation 初期撥款

initial allowance 初期免稅額

initial amount of provision on account 初訂臨時撥款額

initial capital 初期資本

initial capital outlay 初期資本支出

initial cash allocation 初期現金撥款

initial charges 首期費用

initial forecast 初次預測

initial funding 開辦資金

initial input

初期投入的資源

initial listing fee 首期上市費

initial margin

基本按金；首期保證金；初次“孖展”

initial payment

期初付款；初期付款

initial public offering [IPO] 初次公開招股

initial subscription price 初步認購價格

injection

注入資金；注資

injunction 強制令

inland bill 本地匯票

inland note 本地承付票

inner reserve 內部儲備

Innovation Loan Scheme [Hong Kong Industrial Technology Centre Corporation]

創業貸款〔香港工業科技中心公司〕

input

投入；投入的資金；投入的資源

input cost

投入資源成本

input-output analysis 投入產出分析

inscribed stock 記名股票

insider dealer 內幕交易者

insider dealing

內幕交易；內幕買賣

Insider Dealing Tribunal 內幕交易審裁處

insider information 內幕消息

insider trading 內幕交易

insolvency

無力償債；無償債能力

insolvency administration 無力償債管理

Insolvency Estate Funds and Accounting System

破產／清盤案財產帳戶款項及會計系統

Insolvency Officer 破產管理主任

Insolvency Practitioners Committee [Hong Kong Society of Accountants]

破產從業員委員會〔香港會計師公會〕

Insolvency Sub-committee [Law Reform Commission] 無力償債問題小組委員會〔法律改革委員會〕

insolvent

無力償債；無償債能力；無償債能力的人

insolvent company 無力償債公司

inspector

督察；檢查員；審查員

instalment 分期付款

instalment system 分期繳付制度

instant tender 現場投標

Institute of Actuaries of Australia 澳洲精算師學會

Institute of Actuaries of England 英國精算師學會

Institute of Securities Dealers 證券商協會

institutional fund industry 機構基金行業

institutional investor 機構投資者

institutional lender 機構貸款人

instruction for sale and purchase 買賣通知書

instrument

文書；票據；契約；文件

instrument of exchange 交易票據

instrument of indebtedness 借款欠據

instrument of proxy 委託文書

instrument of transfer 轉讓文書；“過戶紙”

Insurance Advisory Committee 保險業諮詢委員會

insurance agent 保險代理人

Insurance Agents Registration Board 保險代理登記委員會

Insurance Association of Hong Kong 香港保險公會

Insurance Authority 保險業監督

insurance broker 保險經紀

insurance business 保險業務

Insurance Claims Complaints Board 保險索償投訴委員會

Insurance Claims Complaints Bureau 保險索償投訴局

insurance company 保險公司

insurance coverage 承保範圍；保險總額

insurance debt 保險債務

insurance fund 保險基金

insurance industry 保險業

insurance intermediary 保險中介人

Insurance Law 《保險法》

Insurance Officer 保險業監察主任

insurance policy 保險單

insurance transaction 保險交易

insurance-backed

有保險合約作為根據

insured

受保人；投保人

insurer

保險人；承保人

intangible assets 無形資產

intangible property 無形財產

integrated accounting system 綜合會計制度

intended dividend 擬宣布攤還債款

intending borrower 擬借款人

intending purchaser 有意購買的買家

Inter-American Development Bank 泛美開發銀行

interbank borrowing 銀行同業拆入

interbank deposit 銀行同業存款

interbank fund transfer 銀行同業資金往來

interbank liquidity 銀行同業流動資金

interbank market

銀行同業拆放市場；銀行同業市場

interbank money market 銀行同業拆息市場

interbank offered rate

銀行同業拆息率；銀行同業拆息

interbank payment system 銀行同業支付系統

interbank rate

銀行同業利率；銀行同業拆息率

interbank settlement system 銀行同業結算系統

inter-branch account 聯行帳戶；分行往來帳

intercompany balance 公司之間的債項結餘

interdepartmental account 內部往來帳

interdepartmental charging system 跨部門收費制度

interest

利息；權益；利益

interest accrued

累積利息；累算利息；應計利息

interest arbitrage 利息套匯；套息

interest charges 利息收費

interest collected in advance 預收利息

interest coupon 利息券；息票

interest expenses 利息支出

interest in contract 合約權益

interest in expectancy 預期權益

interest in immovable property 不動產的權益

interest in securities 證券權益

interest in shares 股份權益

interest income 利息收入

interest on capital interest rate margin 利率差距

interest rate mismatching 利率錯配

Interest Rate Rules [IRR] [Hong Kong Association of 資本利息；股本利息

interest on loan 貸款利息

interest on unpaid estate duty 欠繳遺產稅須付的利息

interest paid in advance 預付利息

interest paid to inter-branches 聯行利息支出

interest payment

利息付款；支付利息

interest payment allowance 利息付款免稅額

Interest Rate Agreement [IRA] 《利率協議》

Interest Rate Agreement Working Committee 利率協議工作小組委員會

interest rate cap 利率上限

interest rate ceiling 利率上限

interest rate contract 利率合約

interest rate deregulation programme 撤銷利率限制計劃

interest rate derivative 利率衍生工具

interest rate differential 利率差額；息差

interest rate effect 利率效應

interest rate futures 利率期貨

Banks]

《利率規則》〔香港銀行公會〕

interest rate swap 利率掉期

interest rate swap agreement 掉期息率協議

interest rate trend 利率走勢

interest received from inter-branches 聯行利息收入

interest spread 利率差距

interest tax 利息稅

Interest Tax Deduction Certificate [ITDC] 扣除利息稅證明書

interest withholding tax 利息預扣稅

interest-bearing 有息

interest-bearing account 有息帳戶

interest-bearing balance 有息結餘

interest-bearing debt certificate 有息債務證明書

interest-bearing instrument in foreign currencies 外幣有息證券

interest-bearing securities 有息證券

interest-free

無息的；免息的

interest-free fund 不附利息的資金

interest-free loan 免息貸款

interest-free loan fund 免息貸款基金

inter-exchange dealing 越所買賣

interim adjustment grant 臨時調整補助金

interim allowance 臨時津貼

interim certificate 中期證明書

interim deed 臨時契約

interim dividend 中期股息

interim receiver 臨時接管人

interim valuation 臨時估價

Intermarket Clearing Corporation [Chicago] 跨市場結算公司〔芝加哥〕

Intermarket Risk Management Committee 市場風險管理委員會

Intermediaries and Investment Products Division [Securities and Futures Commission]

中介團體及投資產品部〔證券及期貨事務監察委員會〕

Intermediaries Supervision Department [Securities and Futures Commission]

中介團體監察科〔證券及期貨事務監察委員會〕

intermediary

經紀；中介人；中介機構

intermediate consumption 中期消費

intermediate goods 中間貨物

intermediate holding company 中介控股公司

intermediate income 中期收益

intermediate input 中期投入的資源

Internal Audit Department [Stock Exchange of Hong Kong Limited]

內部稽核部〔香港聯合交易所有限公司〕

Internal Audit Division [Hong Kong Monetary Authority]

內部審核處〔香港金融管理局〕

internal auditor

內部核數師；內部審計師

internal control

內部監控；內部控制

internal cost price structure 內部成本價格結構

internal equilibrium 內部均衡

internal financing 內部融資

internal management team [Exchange Fund] 內部管理小組〔外匯基金〕

internal models approach 內部模式計算方法

internal rate of return

內部回報率；內部收益率

internal revenue

本地內部稅收；國內稅收

internal risk management system 內部風險管理制度

International Accounting Standards [IAS] 國際會計準則

International Accounting Standards Committee [IASC] 國際會計準則委員會

International Association of Financial Executives Institutes [IAFEI]

國際財經行政人員機構協會

International Auditing Practices Committee 國際審計實務委員會

International Bank for Reconstruction and Development [IBRD] [commonly known as World Bank]

國際復興開發銀行〔一般稱為世界銀行〕

International Bank of Asia Ltd. 港基國際銀行

International Bank of Taipei

臺北國際商業銀行股份有限公司

International Commodities Clearing House [London] 國際商品結算所〔倫敦〕

International Commodities Clearing House Limited [New Zealand, Sydney]

國際商品結算所有限公司〔新西蘭；悉尼〕

International Conference of Banking Supervisors 國際銀行監理機構會議

International Currency Options Symposium 國際外匯期權會議

International Development Association [IDA] 國際開發協會

International Events Fund 國際盛事基金

International Federation of Accountants 國際會計師聯合會

International Federation of Insolvency Practitioners 國際破產管理同業聯會

International Finance Corporation [IFC] 國際金融公司

International Financial Action Task Force 國際金融特別行動組

international financial centre 國際金融中心

international financial community 國際金融社會

international financial statistics 國際金融統計數字

International Fiscal Association 國際財政協會

international foreign exchange market 國際外匯市場

International Foreign Exchange Master Agreement 《國際外匯總協定》

International Institute for Management Development 國際管理發展研究所

international investor 國際投資者

International Monetary Fund [IMF] 國際貨幣基金組織

international monetary market 國際貨幣市場

international monetary system 國際貨幣制度

International Options Markets Association [IOMA] 國際期權市場協會

International Organization of Securities Commissions [IOSCO]

國際證券事務監察委員會組織〔國際證監會組織〕

International Standards on Auditing [ISA] 國際審計準則

International Stock Exchange [formerly known as London Stock Exchange]

國際證券交易所〔前稱倫敦證券交易所〕

interrelated factor 互相影響的因素

intervention 干預

intervention currency 干預市場貨幣

intervention level 干預水平

interventionism 干預主義

intestate

無遺囑者；無遺囑而去世者

in-the-money option 價內期權

intra-day low 一日內的最低點

intra-day margin call

即日追繳保證金；即日追補按金

intra-day repurchase agreement 即日回購協議

intrinsic value

內在價值；固有價值

introducing agent 介紹代理人

introducing broker 介紹經紀

Introduction to the Estimates 1996-97 《一九九六至九七財政年度預算簡介》

inventory

存貨；存貨清單；資產清單；財產目錄

Inventory Control System 存貨控制系統

inverse floating rate note 反向浮息票據

inverted market

倒置市場；逆轉市場

Investigation Unit [Inland Revenue Department] 調查科〔稅務局〕

investment

投資；投資項目

investment adviser 投資顧問

investment advisers' partnership

投資顧問合夥商行；投資顧問合夥

investment advisory contract 投資顧問合約

investment analyst 投資分析員

investment and safekeeping procedure 投資和資產保管程序

investment arrangement 投資安排

investment bank 投資銀行

investment basis 投資基準

investment client 投資客戶

investment climate 投資氣候

investment demand 投資需求

investment diversification 分散投資

investment expenditure 投資開支

investment holding 控股投資

investment in new capital equipment 對新資本設備的投資

investment in productive enterprise 生產企業投資

investment in real estate 房地產投資

investment in securities 證券投資

investment income 投資收入；投資收益

investment intention 投資意向；投資意欲

Investment Management Regulatory Organisation [United Kingdom]

投資管理監管組織〔英國〕

investment manager 投資經理

investment performance 投資業績

investment plan 投資計劃

investment portfolio 投資組合

Investment Products Department [Securities and Futures Commission]

投資產品科〔證券及期貨事務監察委員會〕

investment promotion 促進投資

Investment Promotion and Protection Agreement 促進和保護投資協定

investment representative 投資代表

investment return 投資回報

investment scheme 投資計劃

investment vehicle 投資工具

Investment-linked Assurance and Pooled Retirement Funds Committee [Securities and Futures Commission] 與投資有關的人壽保險及集資退休基金委員會〔證券及期貨事務監察委員會〕

investment-linked assurance scheme 與投資有關的人壽保險計劃

investment-linked savings plan 與投資有關的儲蓄計劃

investor 投資者

Investor Compensation Fund 投資者賠償基金

Investor Education and Communications Unit [Securities and Futures Commission]

投資者教育及傳訊小組〔證券及期貨事務監察委員會〕

Investor Resources Centre 投資者資源中心

Investors and the Stock Market 《投資者與證券市場》

invisible trade 無形貿易

invoice

發貨單；發票

inward cash flow 現金流入

inward documentary bill 進口跟單匯票

inward investment 進口投資；外來投資

inward remittance 匯入匯款

in-year management 年度內的財政管理工作

irrecoverable tax 無法追討的稅款

irregularly endorsed cheque 不合規格背書的支票

irrevocable letter of credit 不可撤銷信用證 issue

發行；發給；發放

issue at a discount 按折扣發行

issue by tender 招標發行

issue expenses 發行費用

issue of shares 發行股票

issue price

發行價；招股價

issued on a discount basis by tenders 通過招標以貼現方式發行

issued share

已發行股份；已發行股票

issued share capital 已發行股本

issued voting share 已發行有表決權股份

issuer

發證人；發行人；證券發行者；發行證券機構

issuing bank

發證銀行；發鈔銀行

issuing house

證券發行公司；證券承銷公司

Italian Lira [ITL] 意大利里拉

Iyo Finance (Hong Kong) Limited 伊予財務（香港）有限公司 J:

Japan Securities Clearing Corporation 日本证券结算公司

Japanese Association of Securities Dealers Automated Quotations

日本证券交易商自动报价协会

Japanese Securities Finance Company 日本证券金融公司

Japanese Yen [JPY] 日圆

Jardine Fleming Bank Limited 怡富银行

JCG Finance Company, Limited 日本信用保证财务有限公司

Jian Sing Bank Limited 建新银行

Job Costing System 分批成本计算系统

jobber

证券经销经纪；证券批销经纪；“批家”

jobber trade 当日平仓买卖

jobbing business 证券经销业务

jobbing on client 从顾客身上赚价

jobbing system

经销制度；批销制度

joint account

联名户口；联合帐户；共同帐户

joint and several note 共同及各别的承付票

joint assessment 合并评税

joint contract 共同合约

joint creditor 共同债权人

joint debt 共同债项

joint debtor 共同债务人

Joint Declaration on Cooperation and Supervision of Cross-Border Investment Management Activities 《有关监管跨境投资管理活动的联合声明》

joint estate 共有产业

joint estates account 联权共有产业的帐目

Joint Financial Intelligence Unit [Hong Kong Monetary Authority]

联合财富情报组〔香港金融管理局〕

Joint Funding Scheme 联合拨款资助计划

joint holder 联名持有人

joint liability

连带责任；共同责任

joint liquidator 联合清盘人

joint loan 联合贷款

joint owner 联名拥有人

joint ownership 共有权

joint petition 共同呈请书

joint property 联权共有财产 Joint Secretariat of the World Bank Group/International Monetary Fund

世界银行／国际货币基金组织联合秘书处

joint statement 联合启事

joint stock association 合股组织

Joint Technical Working Group [formed by Hong Kong Monetary Authority, Stock Exchange of Hong Kong Limited and Securities and Futures Commission] 联合技术工作小组〔由香港金融管理局、香港联合交易所有限公司及证券及期货事务监察委员会组成〕

joint tenancy 联权共有

joint tenant 联权共有人

joint total income 共同入息总额

joint venture

合营企业；联营企业；合资企业

joint venture account 合营帐户；合伙帐

joint venture agreement 合营企业协议

joint venture contract 合营合约

joint-stock bank 合股银行

Joint-Stock Companies Act of Norway 《挪威股份公司法》

joint-stock company 合股公司

journal entry 日记帐分录

judgment creditor 判定债权人

judgment debt 判定债项

judgment debtor 判定债务人

judicial trustee 司法受托人

junk bond

劣等债券；垃圾债券

Juroku Bank, Ltd. 十六银行

Juroku International Finance Limited 十六国际财务有限公司

Ka Wah International Merchant Finance Limited 嘉华国际财务有限公司

kabushiki kaisha [Japanese] 株式会社〔日语〕；股份有限公司

Kadoorie Agricultural Aid Loan Fund 嘉道理农业援助贷款基金

Kam Ngan Stock Exchange 金银证券交易所

KBC Bank N.V. 比利时联合银行

KDB Asia Limited

产银亚洲金融有限公司

KEB (Asia) Finance Limited 换银（亚细亚）财务有限公司

kerb market 场外市场

kerb trading 场外交易

Kexim Asia Limited 输银亚洲金融有限公司

key money

“顶手费”；“鞋金”

kickback 回佣；佣金

Kincheng Banking Corporation 金城银行

Kincheng Finance (H.K.) Limited 京城财务（香港）有限公司

Kincheng-Tokyo Finance Company Limited 金东财务有限公司

kite-flying 开空头支票

kiting

开空头支票

kiting cheque 空头支票

KLB Asia Finance Limited 韩国长银有限公司

known contingency 已知的应急费用

known liabilities 已知负债

known spending commitment 已知的开支承担

Kookmin Finance Asia Limited 国银金融亚洲有限公司

Korea Commercial Finance Limited 韩国商业金融有限公司

Korea Exchange Bank 韩国外换银行

Korea First Finance Limited 韩国第一金融有限公司

Korea Stock Exchange 韩国证券交易所

Korean Won [KRW] 南韩圜

Kowloon Stock Exchange 九龙证券交易所

Krugerrand

南非富格林金币

Kuala Lumpur Stock Exchange 吉隆坡证券交易所

Kwangtung Provincial Bank 广东省银行

Kwong On Bank Limited 广安银行有限公司

Kwong On Finance Limited 广安财务有限公司

Kyoto International Finance (Hong Kong) Limited 京都国际财务（香港）有限公司 L:

labour and material cost index 劳工及材料成本指数

LAF bid and offer rates

流动资金调节机制的借入及拆出息率

laissez-faire policy 自由放任政策

land cost element 土地成本因素

Land Fund [Hong Kong Special Administrative Region Government Land Fund]

土地基金〔香港特别行政区政府土地基金〕

land premium 地价

Land Registry Trading Fund 土地注册处营运基金

land revenue 地价收入

land transaction 土地交易

landed cost

抵岸价格；卸岸成本

land-holding company 拥有土地的公司

Laspeyres index formula 拉斯佩尔指数公式

last in, first out method [LIFO method] 后进先出计算法

last recorded price 最后成交价

last trading price 最后成交价

late adjustment 收市后的调整

late stamping 逾期加盖印花

latent reserve 隐藏储备

Law Concerning Merger and Conversion of Financial Institutions of Japan

《日本金融机构的合并和转换的有关法律》

law cost 讼费

law of bankruptcy 破产法

law of diminishing return

报酬递减规律；报酬递减法则

law of insolvency 破产清盘法

lay member [Council of SEHK] 外界理事〔联交所理事会〕

leading indicator

领先指标；领先经济指标

leap-frogging

跳增 lease

租契；租约

leasehold interest

租赁权益；批租权益

leasehold property 批租土地财产

leave pay 假期工资

ledger 分类帐

Ledger Accounting and Financial Information System [LAFIS]

会计及财务资料系统

ledger book 分类帐簿

legacy

遗产；非土地遗赠

legal charge 法定押记

legal cost 讼费

legal estate 法定产业权

legal fee 法律费用

legal interest 法定权益

Legal, Membership and Secretarial Services Division [Stock Exchange of Hong Kong Limited]

法律、会籍及公司秘书事务科〔香港联合交易所有限公司〕

legal mortgage 法定按揭

legal personal representative 合法遗产代理人

legal tender 法定货币

legal tender notes and coins

法定纸币及硬币

legally binding debt

有法律责任须偿还的债项

legatee

非土地遗赠继承人；受遗赠人

LegCo Ad Hoc Group to Study the Financial Arrangements for the New Airport and Related Projects

立法会议员研究新机场及有关工程财政事宜小组

LegCo Panel on Economic Services 立法会经济事务委员会

LegCo Panel on Financial Affairs 立法会财经事务委员会

LegCo Subcommittee on the Financing of Airport Core Programme

立法会研究机场核心计划财政事宜小组委员会

Lehman Brothers Finance Limited 美国雷曼兄弟财务有限公司 lend 贷出

lender

贷款人；借出人；放款人

lender of last resort system 最后贷款人制度

lending

贷款；放款

lending agreement 借贷协议

lending margin 贷款利率差价

lessee 承租人

lessor

出租人；批租人

letter of administration 遗产管理书

letter of allotment 配股通知书

letter of assurance

保证书

Arbitration Panel [Securities and Futures Commission] 杠杆式外汇买卖条例仲裁委员会〔证券及期货事务letter of comfort

银行联系证明书；信心保证书

letter of confirmation 证实书；确认书

letter of credit [L/C] 信用证；信用状

letter of guarantee 保证书

letter of hypothecation

押汇质权书；银行抵押书；质押书

letter of indemnity

赔偿保证书；认赔书；偿还税款保证书

letter of indication 签印证明书

letter of intent 意向书

letter of release 同意释款书

letter of renunciation 放弃书

level off

趋向平稳；趋平

level playing field 公平竞争的环境

leverage

杠杆作用；杠杆比率

leveraged buy-out 杠杆式收购

leveraged foreign exchange contract 杠杆外汇合约

leveraged foreign exchange trader 杠杆式外汇买卖商

leveraged foreign exchange trader's representative 杠杆式外汇买卖商代表

leveraged foreign exchange trading 杠杆式外汇买卖

Leveraged Foreign Exchange Trading Ordinance

监察委员会〕

leveraged leasing

杠杆租赁；融资租赁

leveraged market 杠杆市场

leviable transaction 可征费交易 levy

征费；征款

liability

负债；法律责任

liability for payment of rates 缴交差饷的法律责任

liable in damages 承担损害赔偿

liable to tax

应纳税；应课税

liberalization

自由化；开放〔市场〕

licence

许可证；牌照；特许文件

licence fee 牌照费

licensed bank 持牌银行

licensed deposit-taking company 持牌接受存款公司

licensed intermediary 持牌中介团体

licensed trader 持牌买卖商

licensee

持牌人；持证人

licensing condition 发牌条件

licensing court 牌照法庭

licensing criterion 发牌准则

Licensing Department [Securities and Futures Commission]

发牌科〔证券及期货事务监察委员会〕

Licensing Information Booklet 《发牌资料册》 lien

留置权；扣押权

life and annuity business 人寿及年金业务

life assurance 人寿保险

Life Assurance Act [United Kingdom] 《人寿保险法令》〔英国〕

life assurance policy 人寿保单

life boat loan 救市贷款

life insurance 人寿保险

life insurance corporation 人寿保险法团

Life Insurance Council of Hong Kong 香港寿险总会

life insurance fund 人寿保险基金

life interest 终身权益

Life Underwriters Association of Hong Kong 香港人寿保险从业员协会

life-long product 终身产品

light trading

交投稀疏；交投疏落

likely outturn 估计结算数字 limit

限额；限量

limit down

跌至停板；跌停板

limit of legal tender 法定货币使用限额

limit of value 价值限额

limit order

限价盘；限价订单

limit up

涨至停板；涨停板

limitation fund 限制基金

limited company quoted on stock exchange 上市有限公司

limited company unquoted on stock exchange 非上市有限公司

limited legal tender currency note 有限量法定货币纸币

limited liability

有限法律责任；有限责任

limited partner 有限责任合伙人

limited partner loss relief

对有限责任合伙人的亏损给予税项宽免

limited partnership 有限责任合伙

limited service bank 有限服务银行

line of business 业务范围

line of credit 信贷限额

linear development 线型发展；直线发展

linear programming 线性规划

linked assets

相连资产

linked exchange rate system 联系汇率制度

linked long-term business 相连长期业务

liquefiable assets

流动资产；可兑现资产

liquid assets

流动资产；速动资产

liquid balance

现金结余；流动资产结余

liquid capital

速动资金；流动资金

liquid form of deposit 活期存款

liquidable assets 可兑现资产

liquidated amount 算定款项

liquidated damages 算定损害赔偿

liquidated demand 经算定的追讨金额

liquidated sum 经算定款项

liquidation

清盘；清偿〔债务〕；变现〔资产〕

liquidation of an account 平仓

liquidation of margin account “斩仓”

liquidation of position 平仓

liquidator 清盘人

liquidator's bond 清盘人的债券

liquidity

流动资金；流动性；变现能力

Liquidity Adjustment Facility [LAF] 流动资金调节机制

Liquidity Adjustment Window [LAW] 流动资金调节窗

liquidity conversion factor 流动资产换算因数

liquidity management tool 流动资金管理工具

liquidity margin 流动资金幅度

liquidity portfolio 流动资产组合

liquidity position

流动资金头寸；流动资金情况

liquidity ratio

流动资产比率；流动资金比率

List of Stock Codes 《证券代号名录》

listed company 上市公司

listed corporation 上市机构

listed investment 上市投资

listed securities 上市证券

listed share 上市股份

listing

上市；挂牌

listing agreement 上市协议

Listing Appeals Committee [Stock Exchange of Hong Kong Limited]

上市上诉委员会〔香港联合交易所有限公司〕

listing arrangement 上市安排

Listing Committee [Stock Exchange of Hong Kong Limited]

上市委员会〔香港联合交易所有限公司〕

Listing Division [Stock Exchange of Hong Kong Limited]

上市科〔香港联合交易所有限公司〕

listing fee 上市费

listing matter 上市事宜

Listing Nominating Committee [Stock Exchange of Hong Kong Limited]

上市提名委员会〔香港联合交易所有限公司〕

listing price

上市价格；牌价

Listing--Accountancy and Prospectus Vetting Department [Stock Exchange of Hong Kong Limited] 上市──会计及招股章程审阅部〔香港联合交易所有限公司〕

Listing--Corporate Finance Department [Stock Exchange of Hong Kong Limited]

上市──公司财务部〔香港联合交易所有限公司〕

Liu Chong Hing Bank Limited 廖创兴银行有限公司

Liu Chong Hing Finance Limited 廖创兴财务有限公司

Lloyd's [United Kingdom] 劳合社〔英国〕

Lloyd's agent 劳合社代理人

Lloyd's broker 劳合社经纪

Lloyd's underwriter 劳合社承保人 loan

借贷；贷款；借款

loan account

贷款帐户；放款帐户

loan agreement 贷款协议

loan capital 借贷资本

loan ceiling 贷款限制

loan creditor 贷款债权人

loan finance facility 借款融通

loan for financial investment 金融投资贷款

Loan Fund 贷款基金

loan interest 贷款利息

loan loss reserve

贷款损失储备金；贷款损失准备

loan officer 贷款人员

loan outstanding

未偿贷款；尚欠的贷款

loan portfolio 贷款组合

loan repayment 贷款还款

loan shark

高利贷者；“大耳窿”

loan stock

债权股额；贷款债券

loan syndicate 贷款银团

loan-to-deposit ratio 贷款与存款比率

loan-to-valuation ratio 贷款与估值比率

local branch 本地分行

local cost 本地成本

local inflation 本地通胀

local inflationary pressure 本地通胀压力

local production 本地产量

local representative office 本地代表办事处

local value-added content 本地加工价值成分

locality of profit 利润来源

locally incorporated bank 本地注册银行

locally incorporated deposit-taking company 本地注册接受存款公司

Loco-London gold market 本地伦敦金市

London Commodity Exchange 伦敦商品交易所

London International Financial Futures Exchange 伦敦国际金融期货交易所

London Metal Exchange 伦敦金属交易所

London Stock Exchange 伦敦证券交易所 long

好仓；多头；买空

long month 远期月份

long position

长仓；好仓；多头；长盘

long-range planning 长远计划

long-term business 长期业务

long-term business assets 长期业务资产

long-term business fund 长期业务基金

long-term business liabilities 长期业务负债

Long-Term Credit Bank of Japan, Limited 日本长期信用银行

long-term debt 长期债项

long-term fund 长期基金

long-term policy 长期保险单

long-term rating 长期评级

long-term receivables 应收长期帐项

long-term supplement 长期个案补助金 loss

亏损；损失

loss brought forward 承前亏损

loss carried forward 结转亏损

loss portfolio 损失组合

lost instrument 遗失票据 lot

“一手”〔最低交易单位〕

Lotteries Fund 奖券基金

lottery 奖券

low and simple taxation 税率低而简单的税制

low base of comparison 比较基数偏低

low value-added 低增值

lower income relief 较低入息宽免

lowest conforming tender 符合要求而索价最低的投标

lowest tender

索价最低的投标；出价最低的投标

lowest tender to specifications 符合规格而索价最低的投标

lump sum payment 整笔付款

Luxembourg Monetary Institute 卢森堡金融协会

Luxembourg Stock Exchange 卢森堡证券交易所 M:

M1 [money supply] M1〔货币供应量〕

M1, HK$ 港元M1

M2 [money supply] M2〔货币供应量〕

M2, HK$ 港元M2

M3 [money supply] M3〔货币供应量〕

M3, HK$ 港元M3

Maastricht Treaty 《马城条约》

Macao Pataca [MOP] 澳门元

machinery and equipment 机器及设备

Macro Analysis Section [Financial Services Bureau] 宏观经济分析组〔财经事务局〕

macro assessment 整体评核

macro market trend

大市走势

macroeconomic adjustment and control measure 宏观经济调控措施

macroeconomic implication 对总体经济的影响

macroeconomic level 总体经济的层次

macroeconomic management

总体经济管理制度；宏观经济管理制度

macroeconomic policy

总体经济政策；宏观经济政策

macroeconomic variable

总体经济变数；宏观经济变数

macroeconomics

宏观经济学；总体经济学

Madrid Stock Exchange 马德里证券交易所

mail remittance 邮汇

mail transfer [M/T] 信汇

mail transfer advice 信汇通知书

mail transfer rate 信汇汇率

maintenance fee

赡养费；生活费；保养费

maintenance grant 生活补助金

maintenance margin

最低保证金；保证金下限

maintenance of adequate capital 维持足够资本

major client

主要客户；大户

major Hang Seng Index constituent stock 恒生指数主要成分股

major shareholder

大股东；主要股东

major trading partner 主要贸易伙伴

major transaction 重大交易

majority shareholder controller 大股东控权人

Makati Stock Exchange 马卡地证券交易所

Malayan Banking Berhad 马来亚银行

Management Accounting Section [Hong Kong Monetary Authority]

管理会计组〔香港金融管理局〕

management bank 管理银行

Management Bank of the Clearing House of Hong Kong Association of Banks

香港银行公会结算所管理银行

management buy-out 管理收购

management contract 管理合约

management fee 管理费

management information system 管理资讯系统

management of public finance 公共财政管理

management of public utility-type undertakings 公用事业式企业的管理

management overhead 间接管理费用

management reporting system 管理汇报系统

management share

董事股份；管理层的股份

manager of property 财产管理人

managing director

常务董事；执行董事；董事长

managing partner 主理合伙人

mandatory bid 强制性收购建议

mandatory general offer 强制性公开要约

mandatory offer

强制要约；强制性要约

Mandatory Provident Fund 强制性公积金

Mandatory Provident Fund Authority 强制性公积金管理局

Mandatory Provident Fund Office 强制性公积金办事处

Mandatory Provident Fund Scheme 强制性公积金计划

Manila Stock Exchange 马尼拉证券交易所

Manual of the Hong Kong Securities Industry 《香港证券业参考手册》

manufacturing and services-based economy 以制造业及服务业为主的经济

manufacturing sector 制造业

Marche a Terme International de France 法国期货市场

Marche a Terme International de France MATIF S.A. 法国结算公司

Marche des Options Negociables de la Bourse de Paris

巴黎证券交易所期权市场

Marche des Options Negociables de Paris 巴黎期权市场

margin

保证金；“展”；毛利；差价

margin account

保证金帐户；“展”户口

margin call

追缴保证金通知；追补按金通知

margin client

保证金客户；“展”客户

margin deposit

保证金；按金；“展”

margin loan

保证金贷款；“展”贷款

margin of solvency 偿付准备金

margin requirement 应付保证金

margin trading

以股票按贷财务方式买卖；以“展”方式买卖；保证金交易；按金交易

marginal cost 边际成本

marginal effect 轻微影响

marginal relief

边际宽免；所得税减免

marginal tax band 边际税阶

marginal tax rate 边际税率

marine insurance 海上保险

marine insurance business 海上保险业务

marine risk 水险；海险

marker rate of allowance 指标津贴额

market

市场；股市

market access

开放市场；进入市场

Market and Product Development Division [Stock Exchange of Hong Kong Limited]

市场及产品发展科〔香港联合交易所有限公司〕

market anomaly 市场反常现象

market body 市场团体

market breadth 市场宽度

market capitalization 资本市值；市价总值

market charge 市场抵押

market closure 停市

market collateral 市场抵押品

market contract 市场合约

Market Development Division [Hong Kong Monetary Authority]

市场发展处〔香港金融管理局〕

market discipline 市场规律

market disruption 市场干扰

market economy 市场经济

market efficiency 市场效率

market fluctuation 市场波动；市情升降

market forces 市场力量

market information

市场资料；市场信息；行情

market infrastructure 市场基础设施

market intermediary

市场中介者

market leader

市场主要股份；市场领导者

market maker

市场作价者；市场“庄家”

market malpractice 市场不当行为

market manipulation 操纵市场；“造市”

market mechanism

市场机制；市场调节机能

market median 市场中位数

market member 市场会员

market on close [MOC] 按收市盘

market order

市价盘；市价订单

market participant 市场人士

market practitioner 市场从业员

market premium 市场溢价

market price

市价；市场价格

market price development 市场价格变动

market rate

市价；市场利率；市场汇率

market rate of discount 市场贴现率

market rate of interest 市场利率

market rent

市值租金；市面租金

market rigging

操纵市场

market risk 市场风险

market risk regime 市场风险制度

market sentiment 市场情绪

Market Services Group [Stock Exchange of Hong Kong Limited]

市场服务处〔香港联合交易所有限公司〕

market share 市场占有率

market statistics 市场统计；行情

market surveillance policy 市场监察政策

Market Systems Division [Hong Kong Monetary Authority]

市场系统处〔香港金融管理局〕

market trend 市场趋势

market value 市值

market value adjustment 市值调整

marketability

适销性；流通性；销售能力

marketable debt securities 有价债务证券

marketable government debt 有价公债

marketable securities 有价证券

market-determined price 由市场决定的价格

market-disciplined economy 由市场力量支配的经济

market-disciplined free-enterprise economy 由市场因素决定的自由企业经济体系

market-friendly 有利市场运作

marketing organization facility 统营设施

market-making system

市场作价制度；市场“庄家”制度

market-orientation 以市场为主导

market-oriented economy 市场主导的经济体系

market-sensitive information

市场敏感资料；影响市场的资料

mark-to-market

按市价计值；按市价计算差额

marriage settlement 婚姻授产契

married person's allowance 已婚人士免税额

Mashreq Asia Limited 马捷力亚洲有限公司

mass production 大量生产

Mass Transit Fund 地下铁路基金

Mass Transit Railway Corporation note 香港地下铁路公司债券

massive downward pressure 强大的向下调整压力

match an order 对单；对盘

matching

对销；相配；对盘

matching grant

半费资助；等额津贴

matching system

对销系统；相配系统；对盘系统

material risk 重大风险

mathematical reserve 数理储备金

maturity 到期

maturity mismatch profile 期限错配组合

maturity mismatching arrangement 期限错配安排

maturity mismatching of assets and liabilities 资产与负债期限错配

maximum amount 最高款额

maximum benefit 最大利益

maximum rate of interest 最高利率

means test 经济状况调查

measure of risk exposure 衡量风险承担的方法

median income household 中位数入息家庭

median return 中位回报

Medium Range Forecast [MRF] 中期预测

medium to long-term funds 中长期资金

meeting of creditors 债权人会议

member firm 会员商号

Members Affairs Committee [Hong Kong Futures Exchange Limited]

会员事务委员会〔香港期货交易所有限公司〕

Membership and Rules Committee [Hong Kong Futures Exchange Limited]

会籍及则例委员会〔香港期货交易所有限公司〕

Membership Committee [Stock Exchange of Hong Kong Limited]

会籍委员会〔香港联合交易所有限公司〕

memorandum account 备查帐户；备忘帐项

Memorandum and Articles of Association [Stock Exchange of Hong Kong Limited] 《组织大纲及章程》〔香港联合交易所有限公司〕

Memorandum Notes on the Revenue Estimates 税收预算备忘录

memorandum of agreement 协议备忘录；合约备忘录

memorandum of association 组织大纲；组织章程大纲

Memorandum of Regulatory Co-operation [MORC] 《监管合作备忘录》

memorandum of satisfaction 清偿备忘录

Memorandum of Understanding [MOU] [signed by Hong Kong Monetary Authority and Securities and Futures Commission] 《谅解备忘录》〔香港金融管理局与证券及期货事务监察委员会签署〕

merchant bank 商人银行

merger 合并

merger agreement 合并协议

method of apportionment on a pro rata basis 按比例分摊计算办法

Michinoku Finance (Hong Kong) Limited 北日本财务（香港）有限公司

Micro Analysis Section [Financial Services Bureau] 微观经济分析组〔财经事务局〕

microeconomics

微观经济学；个体经济学

midcap stock 中型股

middle interbank rate

银行同业中间利率

middle market cross-rate 中间市场套汇率

middle market rate

市场中间价格；市价中位数

middle rate 中间汇率

mid-market price 中期市场价格

mid-year review

年中检讨；中期经济检讨报告

Milan Stock Exchange 米兰证券交易所

minimum denomination 最低面额

minimum price movement 最低波动价位

minimum principal value 最低基本价值

minimum subscription 最低认购额

minority interest

少数权益；少数股东权益

minority shareholder 小股东；少数股东

minority shareholder controller 小股东控权人

miscellaneous expenses 杂项支出

miscellaneous fees 杂项费用

miscellaneous income 杂项收入

miscellaneous services 杂项服务

mismatch 错配

Mitsubishi Trust and Banking Corp.

三菱信托银行

Mitsubishi Trust Finance (Asia) Limited 三菱信托财务（亚洲）有限公司

Mitsui Trust and Banking Co., Ltd. 三井信托银行

Mitsui Trust Finance (Hong Kong) Limited 三井信托财务（香港）有限公司

mixed option

可延买亦可延卖的期权

mixed uptrend 反覆向上

mode of payment

付款办法；发薪办法

Model Code for Securities Transactions by Directors of Listed Companies

《上市公司董事进行证券交易的标准守则》

moderate growth

轻微增长；稍微增长

moderating trend

下降趋势；放缓趋势

modification 修订；放宽

Modified Consumer Price Index [MCPI] 修订消费物价指数

modified factor system 修正因素计算法

monetary aggregate

货币总体数字；货币流通总额

monetary and financial system 货币金融体系

monetary arrangement 金融财务安排

monetary assets 货币资产

Monetary Authority 金融管理专员

monetary base 货币基础

monetary discipline 货币秩序

monetary instrument 金融票据；金融工具

Monetary Operations Division [Hong Kong Monetary Authority]

货币市场运作处〔香港金融管理局〕

monetary policy

货币政策；金融政策

Monetary Policy and Markets Department [Hong Kong Monetary Authority]

货币政策及市场部〔香港金融管理局〕

Monetary Policy Division [Hong Kong Monetary Authority]

货币政策处〔香港金融管理局〕

monetary regime 货币体制

monetary sector 金融界；金融体系

monetary situation 货币情况

monetary squeeze 货币紧缩；货币压缩

monetary stability 金融体制的稳定性

monetary unit 货币单位

monetary value 币值

monetization 货币化；币值化

monetized value 货币化价值

money

货币；款项；金钱

money at call 短期通知款项

money at call and at short notice

短期通知放款；短期内可收回的贷款

money base

货币基础；银基

money broker 货币经纪

money changer 货币兑换商

money flow 货币流量

money for order 汇款单

money income 货币收入

money income per capita 按人口平均计算的货币收入

money laundering

洗钱活动；洗钱；洗黑钱；洗黑钱活动

money lender 放债人

money lender's licence 放债人牌照

Money Lenders Registry 放债人注册处

Money Lenders Section [Companies Registry] 放债人注册组〔公司注册处〕

money lending advertisement 放债广告

money lending transaction 放债交易

money market

货币市场；金融市场；短期资金市场

money market instrument

货币市场工具；金融市场票据

money market operation 货币市场运作

money market rate 货币市场利率

money of the day [MOD] 付款当日价格

money of the day equivalent

按付款当日价格计算的等值款额

money order 汇票

money out on mortgage 有按揭的放款

money owed 欠款

money payable on demand 按要求随时支付的款项

money stock 货币存量

money supply 货币供应量

money wage 货币工资

money wage rate 货币工资率

Money World Asia Exhibition, Hong Kong 香港货币及投资汇展

money's worth 金钱等值

monitoring procedure 监察程序

monopoly 垄断；独营权

monthly balance 月结

monthly balance sheet

月结表；月份资产负债表

Monthly Market Statistics 《市场统计月报》

monthly rated 按月计

monthly statement 月结单

Monthly Statistical Bulletin [Hong Kong Monetary Authority]

《金融数据月报》〔香港金融管理局〕

monthly turnover 每月成交量

Montreal Stock Exchange 蒙特利尔证券交易所

Moody's Investors Services, Inc. 穆迪投资者服务公司

Moody's rating 穆迪评级

moral claim 道义申索

moratorium

延期偿付权；暂行禁令

more sophisticated economy 更先进完备的经济体系

Morgan Guaranty Trust Company of New York 摩根信托公司

Morgan Stanley Capital International China Index [MSCI China Index]

摩根士丹利资本国际中国指数

Morgan Stanley Capital International Hong Kong Index [MSCI Hong Kong Index] 摩根士丹利资本国际香港指数

mortgage 按揭；抵押

mortgage arrangement 按揭贷款安排

mortgage debenture stock 抵押债权股证

mortgage deed

按揭贷款契据；抵押契据

mortgage default guarantee 按揭条件违约保证

mortgage facility

按揭借款；抵押借款

mortgage finance

按揭贷款；抵押融资

mortgage interest 按揭利息

mortgage interest relief scheme 按揭利息免税计划

mortgage interest subsidy scheme 按揭利息津贴计划

mortgage loan

按揭贷款；抵押贷款

mortgage money 按揭金

mortgage note 抵押票据

mortgage rate 按揭利率

mortgage securitization 按揭证券化

mortgage security 按揭抵押

mortgage terms

按揭条件；抵押条件

mortgage-backed securities 按揭证券

mortgaged property 按揭财产

mortgagee

承按人；承押人；受押人

mortgagee in possession 管有承按人

mortgagor

按揭人；抵押人

mother fund 母基金

Motor Insurers' Bureau of Hong Kong 香港汽车保险局

motor vehicle first registration tax 汽车首次登记税

motor vehicle insurance business 汽车保险业务

motor vehicle tax 车辆税

movable property 动产

move within a narrow range 在窄幅上落

movement

流动；变动；趋势

movement of market rent 市值租金的变动

moving average 移动平均数

multi-currency trading 多元货币买卖

multilateral agency

多边机构；多边代理机构

multilateral agency debt instrument 多边代理机构债务票据

multilateral development bank 多边发展银行

multilateral exchange rate model 多边汇率模式

multilateral financial institution 多边金融机构

Multilateral Investment Guarantee Agency [MIGA] 多边投资担保机构

multiplier effect

倍数作用；乘数效应

multi-purpose stored value card 多用途储值卡

mutual corporation 互助公司

mutual credit 相互信贷

mutual dealing 相互交易

mutual debt 相互债项

mutual fund 互惠基金

mutual fund corporation

互惠基金法团；互惠基金公司

mutual fund prospectus 互惠基金招股章程

mutual fund unit 互惠基金单位

mutual insurance corporation 相互保险法团

mutual loan syndicate 义会；银会

mutual offset

相互补偿；相互抵销

mutual right 相互权利

Nagoya Stock Exchange 名古屋证券交易所

naked short selling

无担保沽空；无担保卖空

Nanyang Commercial Bank Limited 南洋商业银行有限公司

Nanyang Finance Company Limited 南洋财务有限公司

narrow definition of money 狭义货币供应

narrow margin arbitrage 低利套汇；薄利套汇

narrower profit margin 较小利润幅度

narrowing of spread 收窄息差

national accounting 国民经济核算

national accounts

国民帐户；国民核算

national accounts framework 国民经济核算架构

National Association of Securities Dealers [United States]

全国证券交易商协会〔美国〕

National Association of Securities Dealers Automated Quotations [United States]

全国证券交易商自动报价协会〔美国〕

National Australia Bank, Limited 澳洲国民银行

National Automated Payment System [NAPS] [China] 国家自动支付系统〔中国〕

National Bank of Canada 加拿大国家银行

National Bank of Pakistan 巴基斯坦银行

National Commercial Bank Limited 浙江兴业银行

national income 国民收入

national income account 国民收入帐户

National Institute of Economic and Social Research 国立经济及社会研究所

national insurance contribution [United Kingdom] 国民保险供款〔英国〕

National Market System [United States] 全国市场系统〔美国〕

National Measurement Accreditation Service [NAMAS] [United Kingdom] 国家计量认可服务处〔英国〕

National Westminster Bank plc 国民西敏寺银行

NationsBank, National Association 美国众国银行

native bank order 本地银行付款令票

nature of business 业务性质

near money

近似货币；准货币

near monopoly

近乎专利；近乎垄断

Nedcor Asia Limited 莱利亚洲有限公司

negative factor

利淡因素；不利因素

negative growth 负增长

negative interest 负利息

negative interest rate 负利率

negotiable

可转让；可流转

negotiable bill of lading 可转让提单；流通提单

negotiable certificate of deposit [NCD] 可转让存款证

negotiable debt instrument 可转让债务票据

negotiable instrument

可转让票据；可流转票据

negotiable letter of credit 可转让信用证；流通信用证

negotiable paper 可流转的票据

negotiable securities 可流转证券

negotiable security 可流转的抵押品

negotiating bank 议付银行 net

净额；净值；实额

net additional allowance 额外免税实额

net admissible assets 可接纳资产净值

net aggregated value of an estate 遗产总值净额

net amount 净额

net assessable income 应评税入息实额

net assessable profit 应评税利润实额

net assessable value 应评税净值

net assets

净资产；资产净值

net assets increase 资产净值的增长

net assets value [NAV] 资产净值

net balance 净余额

net balance of capital movement 资金流动净额；资金流动净差额

net basis 净额基准

net book value 帐面净值

net borrower

净借方；净借贷的一方

net capital

资本净值；资本净额

net cash balance 现金结余净额

net chargeable income 应课税入息实额

net claims paid 已偿付申索净额

net clearing balance 净结算差额

net commission payable 须付的佣金净额

net cost

净成本；成本净额；费用净额

net currency translation difference 外币折算净差额

net deficit 净额赤字

net earnings

净收益；净盈利

net equity 权益净额

net estate 净遗产

net exchange loss 汇兑损失净额

net export of services 出口服务净额

net external balance 对外贸易净差额

net favourable balance 顺差净额

net flow of fund 资金流动净额

net indebtedness 净负债额

net inflow of fund 资金流入净额

net insurance liabilities 保险负债净额

net interest margin 净利率差距

net interest paid 实付利息

net liabilities

净负债；负债净额

net open position 未平仓合约净额

net operating profit 营业纯利；营业净利

net outflow of fund 资金外流净额

net output

净产出；净产值；净产量

net payment 支出净额

net position 持仓净额

net price

净价格；实价

net proceeds 净收入

net profit 纯利

net profit after taxation 税后纯利

net provisional tax 暂缴税实额

net public financial assets

政府金融资产净值；政府财务资产净值

net rate of exchange 净汇率

net realizable value 可变现净值

net realization 净变现额

net receipt

净收入；收入净额

net reinsurance premium 再保险保费净额

net rent 租金净额

net residue 净余额

net savings

节省款项净额；节省开支净额；节省净额

net spot foreign currency position 外币现货净额

net sum 净款额

net supply 供应净额

net tangible assets 有形资产净值

net total income

入息实额；收入实额

net transfer to fund 拨入基金的款项净额

net underwriting commitment 包销承担净额

net unfavourable balance 逆差净额

net value 净值

net worth

净值；资产净值

net/gross ratio 净额／总额比率

netting 净额结算

New Airport Division [Economic Services Bureau] 新机场部〔经济局〕

new capital account commitment 非经常帐新承担额

new capital account subhead 非经常帐新分目

new capital account subventions subhead

非经常帐资助金新分目；非经常帐下的资助金新分目

new commitment

新承担额；新承担项目

new commodity 新商品

New Companies Section [Companies Registry] 新公司注册组〔公司注册处〕

new grant 新增补助金

new issue account 新股发行帐户

new issue of shares 发行新股

new money

新增款项；新注入的资金

new non-recurrent commitment 非经常开支新承担额

new other non-recurrent subhead 其他非经常开支新分目

New Products Committee [Hong Kong Futures Exchange Limited]

新产品委员会〔香港期货交易所有限公司〕

new recurrent account subhead 经常帐新分目

new recurrent account subventions subhead

经常帐资助金新分目；经常帐下的资助金新分目

new special expenditure subhead 特别开支新分目

New Taiwan Dollar [TWD] 新台币

New York Cotton Exchange, Inc. 纽约棉花交易所有限公司

New York Futures Exchange 纽约期货交易所

New York Mercantile Exchange [NYMEX] 纽约商品交易所

New York Produce Exchange, Inc. 纽约农产品交易所有限公司

New York Stock Exchange 纽约证券交易所

New Zealand Dollar [NZD] 新西兰元

New Zealand Futures and Options Exchange 新西兰期货及期权交易所

New Zealand Stock Exchange 新西兰证券交易所

newly authorized fund 新认可的基金

newly authorized trust 新认可的信托

newly formed trust 新成立的信托

next day net settlement system 翌日净额交收系统

Next Step--Hong Kong as a Financial Risk Management Centre, The

《向前迈进──香港稳居金融风险管理中心的地位》

night depository 夜库

Nikkei 225 Index 日经225指数

Nikkei Index 日经指数

Nikkei Stock Average 日经平均指数

nil-paid share 未缴股款的股份

Nishi-Nippon Bank, Ltd. 西日本银行

Nishi-Nippon Finance (Hong Kong) Limited 西日本财务（香港）有限公司

N.M. Rothschild & Sons (Hong Kong) Limited 洛希尔父子（香港）有限公司

no-loss level 无亏损水平

nominal account 名义帐户；虚帐户

nominal amount 面额；象征式款额

nominal and effective exchange rates for the Hong Kong dollar

港元的名义及实际汇率

nominal capital 名义资本

nominal consideration 象征式代价

nominal earnings

名义收益；名义入息额；理论上入息额

nominal increase

名义上增加；理论上增加

nominal price

虚价；名义价格；按盘价

nominal share capital 注册股本；名义股本

nominal value

面值；名义值；票面值；理论上价值

Nominating Committee [Hong Kong Futures Exchange Limited, Stock Exchange of Hong Kong Limited]

提名委员会〔香港期货交易所有限公司；香港联合

交易所有限公司〕

nominee 代名人

nominee account 代名人户口

non-acceptance 不承兑

non-bank investor 非银行投资者

non-banking sector 银行以外的机构

non-bankruptcy certificate 非破产证明书

non-business day 非营业日

non-capitalization weighted index 非资本值加权指数

non-cash acquisition 非现金投资所得的资产

non-cash assets 非现金资产

non-cash-limited subhead 没有现金支出限额的分目

non-certificated share 无证书股份

non-clearing member 非结算会员

non-collateralized derivatives warrant 非抵押衍生认股权证

non-conforming tender 不符合要求的投标

non-consumption item 非消费项目

non-cumulative redeemable preference share 非累积的可赎回优先股

non-dealing partner 非经营合伙人

non-discretionary account

非全权委托户口；非全权代客买卖帐户

non-distributable reserve 不可分配的储备金

non-essentials 非必需品

non-executive director 非执行董事；非执行理事

non-interest-bearing certificate of indebtedness 无息负债证明书

non-interest-bearing debt securities 无息债务证券

non-interest-bearing note 无息票据

non-interventionism 不干预政策

non-investment-linked life insurance policy 非与投资挂钩的人寿保单

non-liquid form of deposit 定期存款

non-listed company 非上市公司

non-member shareholder 非会员股东

non-monetary gold

非货币黄金；非作货币用途的黄金

non-negotiable bill of lading 不可转让提单；非流通提单

non-negotiable, non-interest-bearing promissory note 不可转让的无息期票

non-OECD stock market

非经济合作及发展组织国家的证券市场

non-payment 不缴付；不付款

non-performing assets 非营运资产

non-performing loan

非营运贷款；不履约贷款

non-profit-distributing body

非分配利润的组织

non-profit-making 非牟利

non-proportional treaty 非比例协约

non-proportional treaty reinsurance 非比例协约再保险

non-realizable savings 不可变现的节省额

non-recourse debt 无追索权债项

non-recurrent cost 非经常费用

non-recurrent expenditure 非经常开支

non-recurrent grant 非经常补助金

non-recurrent revenue 非经常收入

non-resident corporation

非本地注册的公司；非本地注册的法人团体

non-resident institution 非驻港机构

non-subsidy principle 无津贴原则

non-tradables 非贸易品

non-unit liabilities 非单位负债

non-voting share 无表决权股份

non-works capital expenditure 基本工程外的非经常开支

Nordic Investment Bank 北欧投资银行

normal expenditure 正常开支

normal fidelity insurance

一般忠诚保险

normal value 正常价值

Norwegian Krone [NOK] 挪威克郎

nose dive 暴泻

not negotiable 不可转让

not trading for profit 非牟利

notarial act of honour 公证承付

notary 公证人 note

票据；纸币；钞票

note issuance facility 票据发行融通

note issue

纸币发行；发钞

note issue mechanism 发行钞票机制

Note Security Fund 纸币保证基金

note-issuing bank 发钞银行

Notes on Computation of Salaries Tax/Personal Assessment

有关薪俸税／个人入息课税计算办法说明

Notice for Payment of Provisional Tax 暂缴税缴纳通知书

Notice for Recovery of Tax 追收税款通知书

notice of a trust 信托通知

notice of additional assessment 补加评税通知书

Notice of Adjudication of Proof of Debt 裁定债权通告

notice of assessment 评税通知书

Notice of Assessment and Demand for Additional Tax 评定及缴纳补加税款通知书

Notice of Assessment and Demand for Tax 评税及缴纳税款通知书

Notice of Assessment for Property Tax 物业税评税通知书

Notice of Change of Particulars 更改注册事项通知书

Notice of Change of Registered Office 更改注册办事处通知书

Notice of Correction to the Valuation List 更正估价册通知书

Notice of Deletion

删除估价册内物业通知书

notice of demand 付款通知书

notice of deposit

有关缴存款项的通知

notice of dishonour 不兑现通知

notice of intended dividend 有关拟宣布摊还债款的通知

Notice of Intended Payment to Creditors and Intended Application to Recission of Receiving Order

拟发还偿款予债权人及拟申请撤销接管令通告

Notice of Intention to Amend Valuation List 拟修正估价册记录通知书

Notice of Intention to Assess Additional Tax 拟评定补加税的通知书

Notice of Interim Valuation 临时估价通知书

notice of objection 反对通知书

Notice of Personal Assessment 个人入息课税通知书

Notice of Rateable Value 应课差饷租值通知书

Notice of Revised Assessment 修订评税通知书

Notice of Situation 公司更改地址通知书

notice of transfer 转让通告

Notice of Valuation 估价通知书

notifiable interest 须具报的权益

notifiable transaction 须予公布的交易

noting of bills 汇票的拒付记录

notional annual mid-point salary [NAMS] 按薪级中点估计的年薪值

notional annual mid-point salary committed 已拨用的按薪级中点估计的年薪值

notional annual mid-point salary spent 已动用的按薪级中点估计的年薪值

notional annual salary cost at mid-point 按薪级中点估计的年薪开支

notional cost

估计费用；名义成本

notional mid-point cost 估计的中点费用

novation

约务更替；债务更替文件

nugatory expenditure 不必要开支

number of cash-sweep chances 现金彩票活动的中彩机会的数目

number of cash-sweep tickets sold 现金彩票活动售出的彩票数目

numbered ticket 号码彩票

obligation

债项；责任；义务

obligation bond 债务债券

obligee 受惠人

occupational retirement scheme 职业退休计划

Occupational Retirement Schemes Division [Financial Services Bureau]

退休计划部〔财经事务局〕

odd lot

散股；碎股；零股

odd lot broker 散股经纪

OECD country

经济合作及发展组织国家；经济合作及发展组织的成员国

OECD stock market

经济合作及发展组织国家的证券市场

off-balance-sheet exposure 资产负债表外的风险

off-balance-sheet financing

帐外融资；资产负债表外的融资

off-balance-sheet item 资产负债表外的项目

off-balance-sheet transaction

帐外交易；资产负债表外的交易 offer

要约；建议；收购

offer by tender 招标发售

offer document

要约文件；建议文件

offer for sale 要约出售

offer for subscription 公开招股

offer mechanism 招股机制

offer of shares for public subscription 公开招股

offer period 要约期

offer price

要约价；发盘价

offer rate 拆出息率

offer to buy 要约买入

offer to lend

要约贷出

offer to sell 要约卖出

offeree 受要约人

offeree company 受要约公司

offeree shareholder 受要约公司的股东

offeror 要约人

offeror company

要约公司；提出要约公司

off-floor terminal 离场交易终端机

off-floor trading 离场交易

office of profit 有收益的职位

Office of the Commissioner for Securities and Commodities Trading

证券及商品交易监理专员办事处

Office of the Commissioner of Banking 银行业监理处

Office of the Commissioner of Insurance 保险业监理处

Office of the Exchange Fund 外汇基金管理局

Office of the Telecommunications Authority Trading Fund

电讯管理局营运基金

Official Administrator 遗产管理官

official emolument 官职薪酬

official listing 正式上市

official rate

法定汇率；官价

Official Receiver 破产管理署署长

Official Receiver's Office 破产管理署

official trustee 法定受托人

off-market dealing 场外买卖

offset

抵销；弥补；冲销

offsetting position 相抵持仓

offshore bank 离岸银行

offshore borrowing 海外借款

offshore borrowing transaction 海外借款交易

offshore business 海外业务

offshore currency deposit market 海外货币存款市场

offshore fund 离岸基金

offshore interest 海外利息

offshore reinsurance income 离岸再保险入息

Offshore Supervisors Group 离岸监理组织

off-site review 非实地审查

off-site scrutiny 非实地审核

Ogaki Kyoritsu Bank, Ltd. 大垣共立银行

omission of income 漏报入息

omission of profit 漏报利润

on account basis

记帐方式；赊帐方式

on-balance-sheet item 资产负债表内的项目

on-cost

间接成本；间接费用；附加行政费用

one board lot of securities “一手”证券

\"one building\" condition “一家分行”的规定

one day rolling currency futures 单日掉期外汇期货

one day rolling currency futures contract 单日掉期外汇期货合约

one price

单一价格；不二价

one-line vote 整笔拨款

one-off grant 一次过拨款

one-off item 非经常项目

one-off payment

一次过拨款；单一笔款项

one-off subsidy 一次过补贴

onerous tax

繁苛税项；繁重税率

on-floor order 场内买卖盘

on-lending 转借

on-site examination 实地审查

open a position “做仓”；开仓

open account

未清帐户；记帐交易；往来帐户

open contract 未平仓合约

open economy 开放经济

open interest 未平仓合约数量

open market 公开市场

open market value 公开市场价值；市值

open offer [listing method] 公开售股〔上市方式〕

open order 开仓订单

open outcry

公开叫价；公开喊价

open position 未平仓交易

open price 开仓价格

open tender 公开投标

open-end fund 开端基金

open-ended investment corporation 股份不定的投资公司

opening balance 期初结余

opening price

开盘价格；开市价

opening quotation 开市价；开市行情

opening rate 开盘汇价

operating account

营业帐目；营业帐户；经营帐目

operating agreement 营运协议

operating cost

营运成本；运作成本；操作成本

operating deficit

营业亏损；经营赤字

operating expenditure

经营开支；营运开支；营业支出

operating expenses 营运开支；营业费用

operating income

营运收入；营业收入

operating loan

经营业务所需贷款

operating profit 营业利润

operating revenue 营运收入；营业收益

operating services account 营运服务帐目

operating statement

经营收支表；营业损益表

operating surplus

经营盈余；营业盈余

operation

经营；营运；投产

operational fund 经费

operative aggregate 现行总体数字

operator

经营者；营运者；营办商

opportunity cost 机会成本

optimist “好友”

optimum rate of expenditure 最适当支出率

option

期权；认购权；选择权；选购权

option contract 期权合约

option money 期权费

option on a futures contract 期货合约期权；期货期权

option on commodities 商品期权

option position 期权持仓量

option premium 期权金；期权溢价

optional stipulation 选择性规定

Options Clearing Corporation [Chicago] 期权结算公司〔芝加哥〕

Options Clearing House Pty Limited [Sydney] 期权结算所有限公司〔悉尼〕

Options Clearing Rules 《期权结算规则》

options market 期权市场

options market maker 期权“庄家”

options pricing model 期权定价模式

options trading 期权交易

options trading member 期权交易会员

Options Trading Rules 《期权交易规则》

order

订单；命令；买卖盘

order cheque

记名支票；抬头支票

order for payment of money 付款指令票据

order for purchase 订购书

order for redirection 转寄令

order for sale 售卖令

order of discharge 破产解除令

order of foreclosure absolute 绝对止赎令

order of mail transfer 信汇委托书

order to pay admitted debt 偿付承认债项令

order-based system

以买卖盘为基础的制度

ordinary annual contribution 经常性每年捐款

ordinary course of business 通常业务运作

ordinary creditor 普通债权人

ordinary share 普通股

ordinary share capital 普通股股本

organization expenses 开办费

Organization for Economic Co-operation and Development [OECD]

经济合作及发展组织〔经合组织〕

Organization of Petroleum Exporting Countries [OPEC]

石油出口国组织

Orient First Capital Limited 建银财务（香港）有限公司

original estimates 原来预算

original executor 原遗嘱执行人

original issue price 原本发行价

original margin

原始保证金；基本按金

original mortgagee 原承按人

original mortgagor 原按揭人

original receipt

收据正本；收条正本

original securities 原有的证券

ORIX Asia Limited

欧力士（亚洲）有限公司

ornament gold 饰金

Osaka Securities Exchange 大阪证券交易所

Oslo Stock Exchange 奥斯陆证券交易所

O.T.B. Card Co. Ltd. 海外信用卡有限公司

ounce troy 金衡安士

outflow of capital 资本外流；资金外流

outflow of fund 资金外流

outflow of money 资金外流

outgoing partner 退出的合伙人

outgoings 支出

outgoings and expenses 支出及开支

outlay

费用；开支；支出

outlying business district 市区外商业区

out-of-hours trading

在正式交易时间以外的交易

out-of-pocket expenses 实付费用；付现费用

out-of-the-money option 无价期权；价外期权

outport collection 外埠代收款项

output

产出；产值；产量

outside dealing

场外买卖；场外交易

outstanding

未偿还；尚未支付

outstanding account 未清帐项；未清帐目

outstanding allocation 应拨未拨的款项

outstanding amount 未偿还的数额

outstanding balance 未清帐款；未清余额

outstanding bill

未偿付票据；未兑现票据

outstanding borrowing 未清偿债项

outstanding claim portfolio 未决申索组合

outstanding commitment 尚未支付的承担额

outstanding derivatives contract 尚未平仓的衍生工具合约

outstanding loan 尚未清还的贷款

outstanding negotiable certificate of deposit 未兑现的可转让存款证

outstanding tax 欠税

outstanding uncapitalized interest 尚未支付且未化作本金的利息

outturn

结算；结算数字

outward documentary bill 出口跟单汇票

outward remittance 汇出汇款

over and above inflation 减除通胀因素

overall average internal rate of return 平均总体内部回报率

overall Consumer Price Index 总体消费物价指数

overall domestic export 本地产品出口总额

overall growth rate

整体增长率；总增长率

overall investment 总投资额；总体投资

overall liquidity ratio 总体流动资金比率

overall price relative 全面相对价格

overall surplus 总盈余

overall tally 全面总计

overbuying 超买；买空

over-commitment 超额承担

overdraft 透支

overdraft by banks abroad 海外银行同业透支

overdraft by banks in foreign countries 外国银行同业透支

overdraft by local banks 本港银行同业透支

overdraft by outport banks 外埠银行同业透支

overdraft of an account 户口透支

overdraft on banks 向银行同业透支

overdraft on banks abroad 向海外银行同业透支

overdraft on banks in foreign countries 向外国银行同业透支

overdraft on local banks 向本港银行同业透支

overdraft on outport banks 向外埠银行同业透支

overdraft secured 抵押透支

overdue 逾期

overdue loan 过期贷款

over-employed economy 过度活跃的经济

overhang

剩余承担；未完成的承担额；过剩额

overhead

间接费用；间接成本

overhead cost 间接成本

overheated economy 过热的经济

overheated market 过热的市场

overnight Hong Kong interbank offered rate 香港银行同业隔夜拆息率

overnight liquidity assistance 隔夜流动资金贷款

overnight margin

隔夜保证金；隔夜按金

overnight money

隔夜拆借资金；隔夜钱

overnight position 隔夜头寸

overnight rate 隔夜利率

overpaid amount 多缴数额

overpayment of contribution 多缴供款

overrun 超支

overrun cost 超额费用

Oversea-Chinese Banking Corporation Ltd. 华侨银行有限公司

overseas bank 海外银行

overseas banking corporation 海外银行法团

overseas branch 海外分行

Overseas Companies Section [Companies Registry] 海外公司注册组〔公司注册处〕

overseas currency balance 海外货币结余

overseas financial institution 海外财务机构

overseas interest 海外利息

overseas investment 海外投资

overseas market 海外市场

overseas representative office 海外代表办事处

Overseas Trust Bank Ltd. 海外信托银行有限公司

Overseas Union Bank Ltd. 华联银行

overselling 超卖；卖空

oversight of markets 监察市场

over-spending 超额支出；超支

overtax

超额征税；征税过重

over-the-counter derivative 场外交易衍生工具

over-the-counter market 场外交易市场

over-the-counter trading 场外交易；柜台交易

over-the-counter transaction 场外交易；柜台交易

overtrading 过量交易

owner-occupier allowance 自住业主津贴

ownership

所有权；拥有权

ownership in common 分权共有权

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

帐面利润；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 合伙帐户

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 银行存摺

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

100

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

101

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

102

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

103

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

104

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

105

价格上涨；物价上涨

price information

价格资料；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

股价敏感资料；影响股价的资料

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

106

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

107

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

108

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 程式买卖

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

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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

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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

111

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 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

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

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

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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 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 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

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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

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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

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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

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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

登记册；记录册

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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

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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

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rent charge 租费

rent record 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

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

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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]

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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

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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

123

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

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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

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

125

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

savings

储蓄；节省款项；节省开支额

savings account 储蓄帐户

savings deposit 储蓄存款

savings rate

储蓄率；储蓄存款利率

scale of brokerages

126

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

127

库务局局长

sectional group 个别利益集团

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 证券事务谘询委员会

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

128

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

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 独立帐户；独立户口

segregated trust account 独立信托帐户

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

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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 独立股票交易帐户

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

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

130

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

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 股份溢价帐户

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

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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 收款帐号

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

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

132

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帐户

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

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

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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

special surplus 特别盈余

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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

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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

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

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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

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

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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

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] 香港联合交易所资讯服务有限公司

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

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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

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”

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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

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

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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 津贴及奖券基金谘询委员会

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；其他债权人

sundry debtor

杂项债务人；其他债务人

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 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）

supplementary provision 追加拨款；追加备付款项

supplementary warrant 追加备付款项令

supplies contract 物料供应合约

supply-side economics

供应学派经济学；供应经济学

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Support Services Division [Hong Kong Monetary Authority]

辅助服务处〔香港金融管理局〕

suppress inflation 遏止通货膨胀

suppression factor 限制因素

surcharge 附加费

Surcharge Notice 缴纳附加费通知书

surety

保证人；担保人；担保

surety bond

担保债券；银行保证书

surge

锐升；激增；飙升

surplus 盈余

surplus and deficit account 盈余亏损帐

surplus assets 剩余资产

surplus funding 剩余资金

surplus income 收益盈余

surplus on recurrent account 经常帐盈余

surrender

放弃；退回；退回书；退保

surrender of benefits 放弃利益

surveillance programme 监察计划

surviving joint owner 尚存的联名拥有人

surviving partner

尚存的合伙人

surviving trustee 尚存受托人

suspend payment 暂停付款

suspense account 暂记帐

suspension 暂时吊销

suspension of trading 停牌；暂停买卖

sustained economic growth 经济持续增长

sustained growth 持续增长

swap adjustment centre 掉期调剂中心

swap deposit

掉期存款；“假美金”

swap market 外汇掉期市场

swap transaction

掉期交易；互惠信贷交易

Swedish Krona [SEK] 瑞典克郎

Swiss Federal Banking Commission 瑞士联邦银行监理委员会

Swiss Franc [CHF] 瑞士法郎

Swiss Options and Financial Futures Exchange AG 瑞士期权及金融期货交易所有限公司

Swiss Reinsurance Company, Zurich 苏黎世瑞士再保险公司

switching

转换；掉期买卖

Sydney Futures Exchange Ltd. 悉尼期货交易所有限公司

syndic

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经理人

syndicated loan

银团贷款；集团放款；财团放款

syndication centre 财团中心

synthetic call option 合成认购期权

synthetic stock 合成股票

synthetics 合成工具

system of cartelized rates 联营式利率制度

system of financial administration 财政管理制度

System of National Accounts [SNA] 国民帐户体系；国民经济核算体系

systematic bias 系统性偏差

systematic risk 系统性风险 T:

T+2 rule

T+2结算制度〔交易后两个工作天结算制度〕

tacking

按揭优先清偿

Tai Po Industrial Estate Loan 大埔工业贷款

Tai Sang Bank Ltd. 大生银行有限公司

Tai Yau Bank Ltd. 大有银行有限公司

take a position

开盘；持仓；“仓”

takeover 收购；接管

takeover document 收购文件

takeover offer

收购要约；收购建议

Takeovers and Mergers Panel [Securities and Futures Commission]

收购及合并委员会〔证券及期货事务监察委员会〕

take-up rate 吸纳率

tangible assets 有形资产

tap issue 不限量发行

tariff control 收费管制 tax

税；税款；税项

tax agent 税务代理人

tax avoidance 避税

tax band 税阶

tax base

税基；课税基础

tax benefit 税项利益

tax break

减税；赋税减免

tax burden

税务负担；税项负担

tax concession

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税项宽减

tax credit 税收抵免

tax deductible

在计算税项时扣除；可扣除的税款

tax defaulter 欠税者

tax discharged 注销的税款

tax due

到期应缴税款

tax element 税收成分

tax evasion 逃税；瞒税

tax exemption 免税

Tax Exemption Certificate 免税证明书

tax haven

避税乐园；避税天堂

tax heldover

延缓缴纳的税款

tax holiday 免税期

tax in default 拖欠税款

Tax Innovation Committee 新税项审议委员会

Tax Inspector 税务督察

tax investigation 税务调查

tax liability

纳税责任；税务负担

tax loophole 税制漏洞

tax net

税网

tax payable 应缴税款

tax position 课税情况

tax proposal 税收建议

tax refundable 可发还的税款

tax regime 税制

tax relief 税项宽免

tax representative 税务代表

Tax Reserve Certificate 储税券

Tax Reserve Certificate Scheme 储税券计划

tax return 报税表

tax stoodover 延缓缴纳的税款

tax system

课税制度；税制

tax threshold

免缴税入息额；免缴税额

tax undercharged 短征税款

tax year 课税年度

taxable 应课税

taxable bracket 应课税组别

taxable capacity 纳税能力

taxable income

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应课税入息

taxable payroll emolument 应课税薪俸总额

taxable profit 应课税利润

taxable value 应课税价值

taxation

征税；课税；税制

Taxation Institute of Hong Kong 香港税务学会

Taxation Officer 税务主任

taxation payment 税款

taxation treatment 课税处理方法

tax-loaded

负担税收；含征税成分

tax-loaded fee

含征税成分的收费

taxpayer 纳税人

technical adjustment 技术性调整

technical approach 技术因素分析法

technical backup service 技术支援服务

technical correction 技术性调整

technical rally

技术性回升；技术性反弹

technical reaction 技术性回落

technical rebound 技术性反弹

technical support

技术支援

telegraphic transfer [T/T] 电汇

telegraphic transfer advice 电汇通知书

telegraphic transfer duty 电汇印花税

telegraphic transfer rate 电汇汇率

temporary assurance 短期保险

temporary certificate 临时证明书

temporary credit

暂收款项；临时贷款

temporary debit

暂付款项；临时借款

temporary loading of 1/2 percentage point 暂时性加征半个百分点

temporary overdraft facility 暂时透支

temporary preferential rate 临时优惠利率

tenancy in common 分权共有

tenant 业权人

tender

招标；投标

tender board

招标委员会；投标委员会

tender closing date 截标日期

tender deposit 投标按金

tender evaluation 投标评估

tender for construction

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招标承建

tender for purchase 招标承购

tender for supply 招标承供

tender form 投标表格

tender index 投标指数

tender label 投标标签

tender negotiation 投标协商

tender notice 招标通告

tender offer

投标出价；收购要约

tender price 投标价格

tender price index 投标价格指数

tender procedure

招标程序；投标程序

tender report 投标评估报告

tender selection 投标甄选

tender selection criteria and marking scheme 投标甄选准则及评分制度

tender specifications 投标规定

tender validity 投标的有效期

tenderer

投标者；投标商号

term bond 定期债券

term borrowing

定期借款；有期借款

term contract 定期合约

term contractor

定期合约承造商；定期合约承办商

term debt 有期债项

term of partnership 合伙的期限

terminable charge 有限期的押记

territorial source principle [taxation] 地域来源原则〔税制〕

tertiary production

第三级生产；第三产业

testator 立遗嘱人

Thai Farmers Bank Public Company Limited 泰华农民银行大众有限公司

Thai Military Bank Public Company Limited 泰国军人银行

Thailand Baht [THB] 泰国铢

thin market 市况淡静

thin trading 交投疏落

Third Quarter Economic Report 19XX 《一九ＸＸ年第三季经济报告》

three-tier financial structure 金融业三级制

tick rule 卖空价规则

ticket

票据；当票；彩票；单据

tier X capital 第Ｘ级资本

tight budget

146

紧缩的预算

tight demand 殷切需求

tight policy 紧缩政策

time apportionment [taxation]

“按时间划分”进行评税；按在本港或海外服务的时间作为评税基础

\"time apportionment\" case “按时间划分进行评税”个案

time basis [taxation]

“按时间划分”进行评税；按在本港或海外服务的时间作为评税基础

time deposit 定期存款

time deposit rate 定期存款利率

time for lodging proof 递交债权证明表的时间

time for stamping 加盖印花期限

time loan

定期放款；定期贷款

time loan secured

定期质押放款；定期担保放款

time loan unsecured 定期信用放款 title

业权；所有权

title to shares 股份所有权

tobacco duty 烟草税

Tokai Bank, Ltd. 东海银行

token allowance 象征式津贴

token figure 象征式数字

token money 代币

token provision 象征式拨款

token remuneration 象征式酬金

Tokyo Grain Exchange 东京谷物交易所

Tokyo International Financial Futures Exchange 东京国际金融期货交易所

Tokyo Stock Exchange 东京证券交易所

Tokyo Sugar Exchange 东京原糖交易所

Tokyo-Mitsubishi International (HK) Limited 东京三菱国际（香港）有限公司

tombstone 证券发行通告

tontine

联合养老保险

tontine business 联合养老保险业务

top credit rating 最高信贷评级

topping up 补足；补仓

Toronto Futures Exchange 多伦多期货交易所

Toronto Stock Exchange 多伦多证券交易所

Toronto-Dominion Bank 多伦多道明银行

total aircraft income 总空运入息

total aircraft profit 总空运利润

total allowance and deduction 扣除及免税总额

147

total assessable income 应评税入息总额

total business turnover 营业总额

total capital expenditure

资本总开支；非经常总开支

total commitment value 承担总值

total cost of realization 变现的费用总额

total expenditure 总开支；总支出

total export

出口总额；出口总值

total final demand 最后需求总额

total government revenue 政府总收入

total gross expenditure 开支总额；总开支毛额

total gross output 产量总额

total income 入息总额

total indebtedness 总负债

total lending 贷款总额

total liabilities 负债总额

total market capitalization 资本市值总额；市价总值

total money 总金额

total net interbank borrowing 银行同业拆入净额总值

total outstanding loans 未偿还贷款总额

total property lending 物业贷款总额

total rates charges 差饷总征收率

total receipt 收入总额

total revenue 总收入

total shipping income 总航运入息

total shipping profit 总航运利润

total tax payable 应缴税款总额

tourist price index 游客价格指数

Toyo Trust and Banking Co., Ltd. 东洋信托银行

Toyo Trust Asia Limited 东洋信托亚洲有限公司

track record

往绩；业绩记录 trade

贸易；行业

trade aggregate 贸易总体数字

trade balance 贸易差额

trade bill 商业票据

trade credit

商业信用；贸易信贷

trade date 交易日期

trade deficit

贸易逆差；贸易赤字；入超

trade discount

营业折扣；贸易折扣

148

trade finance 贸易融资

trade financing loan 贸易融资贷款

trade gap 贸易差额

trade index 贸易指数

trade mark 商标

trade name

营业名称；商号

trade surplus

贸易顺差；贸易盈余；出超

trade unit value index 贸易单位价格指数

Traded Options Committee [Stock Exchange of Hong Kong Limited]

股票期权委员会〔香港联合交易所有限公司〕

Traded Options Division [Stock Exchange of Hong Kong Limited]

股票期权科〔香港联合交易所有限公司〕

traded options market 股票期权市场

trade-for-trade settlement 逐项交收

trader

买卖商；交易商

trade-weighted average 贸易加权平均数

trade-weighted average value 贸易加权平均价值

trade-weighted effective exchange rate index 贸易加权有效汇率指数

trade-weighted effective exchange rate index of Hong Kong dollar

贸易加权港元汇率指数

trade-weighted exchange rate 贸易加权汇率

trade-weighted exchange rate index 贸易加权汇率指数

trade-weighted value 贸易加权价值

trading

交易；买卖

trading account 营业帐目

trading adviser 交易顾问

trading adviser's representative 交易顾问代表

trading and profit and loss account 营业损益计算表

Trading and Settlement Committee [Stock Exchange of Hong Kong Limited]

交易及交收委员会〔香港联合交易所有限公司〕

trading at narrow ranges 好淡争持

trading book 买卖帐册

trading capacity 交投量

trading company 贸易公司

trading day 交易日

Trading Department [Stock Exchange of Hong Kong Limited]

交易部〔香港联合交易所有限公司〕

trading economy 贸易经济体系

trading floor 交易大堂

trading fund 营运基金

trading hall 交易大堂

149

trading in shares 股份买卖

trading limit 交易限额

trading malpractice 不当交易手法

trading particulars 交易详情

trading profit

营业利润；交易收益；销售毛利

trading receipt 营业收入

trading record 交易记录

trading report 买卖报表

trading rules 交易规则

trading stock

营业存货；商品存货

trading system 交易系统

trading terminal 交易终端机

trading unit

交易单位；买卖单位

trading volume 交易量；交投量

traditional voice broker 传统经纪

Trans Canada Options, Inc. 泛加拿大期权有限公司

transaction 交易

transaction and clearing fees 交易和结算费

transaction cost 交易成本

transaction for money consideration 以金钱为代价的交易

transaction levy 交易征费

transaction note 交易单据

transaction number 交易号码

transaction price 成交价

transfer

转移；转让；转帐；过户；转拨

transfer agent 过户代理

transfer book 过户登记册

transfer certificate 过户证明书

transfer credit voucher 转帐存款传票

transfer debit voucher 转帐支款传票

transfer deed

转让契据；“过户纸”

transfer deed stamp

转让契据印花；“过户纸”印花

transfer deed stamp duty

转让契据印花税；“过户纸”印花税

transfer fee 过户费

transfer income

转让收入；转让收益

transfer of assets across jurisdictions 跨境资产转移

transfer of business 业务转让

transfer of securities as security for a loan 转让证券作为贷款抵押

150

transfer of stock

公债的转让；股票的转让

transfer of title

产权转移；所有权转移；“转名”

transfer order 移交令；转移令

transfer payment

转让付款；转拨款项

transfer to... 转拨入……

Transfer Voucher 转拨凭单

transferee

受让人；承让人

transferee company 受让人公司

transferor

出让人；转让人

transferor by delivery

以交付方式转让汇票的移转人

transferor company 出让人公司

transferred from... 由……转拨

transitional adjustment 过渡时期的调整

transitional grant 过渡期补助金

translation of foreign currencies 外币换算

Travel Industry Compensation Fund 旅游业赔偿基金

traveller's cheque 旅行支票

traveller's letter of credit 旅行信用证

travelling allowance 交通津贴

travelling expenses 交通费

treasurer 司库

Treasury 库务署

Treasury Accountant 库务会计师

Treasury Accounts Branch [Treasury] 库务会计部〔库务署〕

treasury bill

国库券；短期国库券

treasury bond

国库债券；长期国库券

treasury note

国库票据；中期国库券

treasury securities 国库证券

treasury stock 库存股票

treaty business 协约业务

treaty negotiation 协约谈判

treaty reinsurance business 协约再保险业务

trend analysis 趋势分析

trend growth 趋势增长

trend growth rate 趋势增长率

trend line 趋向线

trend projection 趋势预测

triennial equalization account 三年平均帐

151

triennial grant 三年一次的拨款

trigger point 触发点

trigger ratio 触发比率

trim back 削减 troy 金衡制

true account 真实帐目

true annual percentage rate 真正百分比年利率

true market value 真正市值

true owner 真正拥有人 trust 信托

trust account 信托帐户

trust assets 信托资产

trust capital 信托资本

trust company 信托公司

trust corporation 信托法团

trust deed

信托契据；信托契约

trust estate 信托产业

trust for sale 售产信托

trust fund 信托基金

trust instrument 信托文书

trust liabilities 信托负债

trust money 信托金钱

trust of a public character 属公共性质的信托

trust period 信托期

trust property 信托财产

trust receipt 信托收据

trust securities 信托证券

trust will 信托遗嘱

trustee 受托人

trustee company 受托人公司

trustee for sale 售产受托人

trustee of residuary estate 剩余遗产受托人

trustee's account 受托人帐目

trustees trading account 受托人营业帐目

trusteeship 托管权

trustor 信托人

turnover

交投量；营业额；成交额

turnover tax

按营业额征收的税项；营业税

152

UCO Bank 合众银行

ultimate controlling company 最终控股公司

ultimate controlling interest 最终控制权益

ultimate holding company 最终控股公司

umbrella fund 伞子基金

unabsorbed allowance 剩余免税额

unabsorbed loss 未吸纳亏损

unallocable expenditure 不能分配的开支

Unallocated Stores Suspense Account 未编配物料暂记帐

unallowed expenditure 未获免税的开支

unappropriated profit 未分配利润

unavoidable commitment 不可避免的承担

uncalled capital

未催缴资本；未催缴股本

uncalled share capital 未催缴股本

uncapitalized interest

未化作本金的利息

uncashed dividend 未兑现股息

uncertificated system 无股票证明书制度

unclaimed deposit

尚未支付存款；未领存款

unclaimed fund 无人申索的款项

uncommitted balance 未定用途的结余款项

unconfirmed letter of credit 非保兑信用证

uncovered deficit 不能抵销的赤字

uncovered option 无备兑期权

uncovered position 未平仓

uncrossed cheque 未经划线的支票

under margin 保证金不足

under-assessment [taxation] 评税偏低

underestimate 低估

under-expenditure

支出节余；未达预期开支

underlying assets 相关资产

underlying share 期权基础股份

underlying trend of inflation 通货膨胀基本趋势

underspending 未用尽款项

understatement

153

少报

understatement of income 少报入息；少报收入

understatement of profit 少报利润

undertaking 承诺；企业

undervalued currency

定值偏低的货币；低估通货

underwrite 包销；承保

underwriter

承保人；包销商

underwriting agreement 包销协议

underwriting commission 包销佣金

underwriting commitment 包销承担

underwriting contract 包销合约

underwriting facilities 包销通融

underwriting margin 承保利润

underwriting profit 承保利润

underwriting result 承保业绩

underwriting year basis 承销年度基准

undischarged bankrupt 未获解除破产的破产人

undischarged commitment 未注销承担额

undistributed money 未分发款项

undistributed post-acquisition reserve

收购后未分配储备

undistributed profit 未分配利润

undivided profit 未分利润

undue fluctuation 过度波动

undue movement in share prices 股价不正常的波动

undue risk 不合理的风险

unduly burdensome

过于沉重的负担；不合理的负担

unearned premium 未满期保费

unearned premium portfolio 未满期保费组合

unencumbered 无产权负担

unendorsed cheque 未经背书的支票

unexpended balance 未支用的结余款项

unexpired risk 未过期风险

unfavourable balance 逆差

unfunded liabilities 无资金准备的负债

Unified Exchange [presently known as Stock Exchange of Hong Kong Limited]

联合交易所〔现称香港联合交易所有限公司〕

Unified Exchange Compensation Fund 联合交易所赔偿基金

uniform debenture 划一的债权证

unilateral relief from double taxation 单方面实施双重课税的宽免

154

unilateral restraint 单方限制

United Nations Development Programme [UNDP]

unilateral undertaking 单方承诺

unincorporated body 非法人团体

unincorporated business

并未注册为法团的企业；非公司企业

Union Bank of Hong Kong Ltd. 香港友联银行有限公司

Union Finance Limited 友联财务有限公司

unissued share 尚未发行的股份

unit cost basis

以单位成本为基础

unit holder 单位持有人

unit liabilities 单位负债

unit trust 单位信托

unit trust fund 单位信托基金

unit trust manager 单位信托经理

unit trust scheme 单位信托计划

unit value 单位价格

unit value index 单位价格指数

United Chinese Bank Ltd. 中国联合银行有限公司

United Kingdom Royal Mint 英国皇家铸币局

United Nations Commission on International Trade Law [UNCITRAL]

联合国国际贸易法委员会

联合国开发计划署

United Overseas Bank Ltd. 大华银行

United States Dollar [USD] 美元

University Grants Committee [UGC] 大学教育资助委员会〔教资会〕

unlawful pawning 非法当押

unlimited company 无限公司

unlimited liability investment 无限责任的投资

unliquidated damages 未经算定损害赔偿

unliquidated debt 未经算定债权

unlisted company 非上市公司

unlisted securities 非上市证券

unnecessary expenses 不必要开支

unpaid capital 未缴资本

unprofitable 无利可图

unprofitable contract 无利可图的合约

unqualified acceptance 无规限承兑

unquantifiable assets 不可用数量估计的资产

unquoted assets 非上市资产

unquoted issue 非上市股票

155

unquoted securities 非上市证券

unquoted share 非上市股票

unrealized profit 未实现利润

unredeemed goods 未赎回物品

unregistered company 非注册公司

unregistered share 未登记股份

unreimbursed charges 未偿付费用

unsatisfied debt 未完全清付债款

unsecured 无抵押

unsecured creditor 无抵押债权人

unsecured guaranteed bond 无抵押的保证债券

unsecured liabilities 无抵押债务

unsecured loan 无抵押贷款

unsecured loan stock 无抵押债权股额

unsecured obligation 无抵押的负债

unsecured paper assets 无担保的票据资产

unsettled contract 未交收合约

unsettled order report 逾期交收报告

unsettled position

未完成的合约；未成交的买卖；未平仓

unsolicited call 主动与准客户接触

unspent balance 未用余额

unspent grant 未拨用的补助金

unsystematic risk 非系统性风险

unusual transaction 不寻常的交易

unwanted stamp 不需用的印花

unwritten sale agreement 非书面买卖协议

up limit 升停板

up reversal 回升

uplift

撤销；解除

up-market 高档市场

upset premium 标金底价

upset price

拍卖底价；最低售价

upswing 上升；回升

uptrend 升势；上扬

upturn 回升

upward adjustment 向上调整

usual rate of net profit 通常纯利润率

usufruct 使用收益权

156

utilities sectorial index 公用事业分类指数

utilities sub-index 公用事业分类指数

utility charges

公用事业设施收费

utility-type undertaking 公用事业式企业 V:

valid and subsisting bill 有效及现存的汇票

valid bilateral netting arrangement 有效双边净额结算协议

valid branch registration certificate 有效分行登记证

valid business registration certificate 有效商业登记证

valid discharge 有效责任解除

valid endorsement 有效背书

valuable consideration 有值代价

valuation 估值；估价

valuation balance sheet 估值资产负债表

valuation date 估值日期

valuation effect 估值效果

valuation list 估价册

valuation of assets 资产估值

valuation report 估值报告

valuation strain 估值负担

value 价值

value at cost 成本值

value index 价值指数

value index for construction works 建筑工程价格指数

value of cash-sweep chances

现金彩票活动的中彩机会的价值

157

value of cash-sweep tickets sold 现金彩票活动售出的彩票价值

value of construction works 建筑工程总值

value of distribution 分派价值

value of export 出口货值

value of gross output 总产量的价值

value of import 进口货值

value of property 财产的价值

value of re-export 转口货值

value of sum assured 承保款项值

value of the consideration 代价所值

value-added product 附加值产品

value-added tax [VAT] 增值税

value-at-risk model 风险数值模式

value-for-money

衡工量值；合乎经济原则；合乎经济效益；物有所值

value-for-money audit

衡工量值式审计；衡工量值式核数

value-for-money criterion 衡工量值的准则

value-for-money study 衡工量值式研究

valuer

估价员；估价师；估值师

value-weighted index

价值加权指数

variable

变数；变动因素

variable interest investment 浮息投资

variable interest securities 浮息证券

variation 波动

variation of contract 更改合约的条款

vendor

卖方；出售人；售卖人

venture capital

创业资金；风险资本

Venture Capital Fund 创业资本基金

venture capital market 创业资金市埸

venture company 创业公司

very substantial acquisition 非常重大的收购事项

vested annuity 既得年金

vested estate 既得产业权

vested interest

既得权益；既得利益

vested liabilities 既有负债

vested reversionary bonus 既得的复归红利

vesting date 归属日期

vesting order 归属令

viability

158

健全性；稳健性；财政上可行性

Vienna Stock Exchange 维也纳证券交易所

Vietnam Finance Company Limited 越南财务有限公司

virement 转帐

visible trade 有形贸易

visible trade account 有形贸易帐

visible trade deficit 有形贸易逆差

visible trade gap 有形贸易差额

volatility

波动不定；股价波动

volume index 物量指数

volume of business 营业总额

volume of trading 交投量；交易量

volume of transaction 成交额；交易量

voluntarily surrender 自愿交回

voluntary agreement 无偿协议

voluntary chargeable agreement for sale 可予征收印花税的无偿买卖协议

voluntary code 自律守则

voluntary disclosure of tax evasion 自动表白逃税情形

voluntary disposition 无偿产权处置

voluntary liquidation

自动清盘

voluntary settlement 无偿授产安排

voluntary winding-up 自动清盘 vote 拨款

vote on account 临时拨款

vote on account warrant

临时拨款令；临时支款授权书

vote on supplementary warrant

追加备付款项令；追加支款授权书

voting of fund 拨款

voting share 有表决权股份

voucher

凭单；支款凭证；付款凭证；付款凭单 W:

wage 工资

waiver

宽免；豁免；放弃

waiver of fees 宽免费用

waiver of loan 免除还款

159

warehouse 仓库

warrant

认股权证；拨款令；支款授权书

warrant exercisable 可行使的认股权证

warrant exercised [listing method] 行使认股权证〔上市方式〕

warrant issue prospectus 认股权证发行章程

warrant stock

认股权证；认购股权证书

warrant to subscribe 认购权证

wash sale

虚假销售；对销交易

Wayfoong Credit Limited 丰授信财务有限公司

Wayfoong Finance Ltd. 丰财务有限公司

wayward and erratic movement 反覆及不正常的变动

weak

疲弱；偏软

weak consumer spending 消费疲弱

wealth effect 财富效应

weight 权数

weighted average 加权平均数

weighted average of exchange rate 汇率的加权平均数

weighted market capitalization 加权资本市值；加权市价总值

weighted mean salary 加权平均薪金

weighting system of the Consumer Price Index 消费物价指数的权数模式

well-capitalized 资本雄厚

Wellington Stock Exchange 惠灵顿证券交易所

West Germany's Commerzbank Index 西德商银指数

Westdeutsche Landesbank Girozentrale 西德意志州银行〔西德银行〕

Western European economies of greatest reference to Hong Kong

与本港经济最有关系的西欧国家

Western industrialized economy 西方工业国家

Westpac Banking Corporation 西太平洋银行

whitewashed transaction 清洗交易

wholesale bank 批发银行

wholesale banking 批发银行业务

wholesale tax 批发税

wholly-owned subsidiary 全资附属公司

W.I. Carr Indosuez Capital Asia Limited 惠嘉融资亚洲有限公司

wider margin of variation 较大幅度的偏差

width of two tax bands 两个税阶的幅度

wilful evasion 蓄意逃税 will

遗嘱；意愿

winding-up

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清盘；结束

winding-up order 清盘令

winding-up petition 清盘呈请

winding-up proceeding 清盘程序

Windsor Declaration 《温莎声明》

Wing Hang Bank Ltd. 永亨银行有限公司

Wing Hang Finance Company Limited 永亨财务有限公司

Wing Lung Bank Limited 永隆银行有限公司

Wing Lung Finance Limited 永隆财务有限公司

Winnipeg Commodities Exchange 温尼伯商品交易所

Winnipeg Commodity Clearing Limited 温尼伯商品结算有限公司

with recourse letter of credit 有追索权信用证

withdrawal of offer 撤回要约

withholding tax 预扣税；预扣税项

without-profit business 不可分红业务

with-profit business 可分红业务

workforce 工作人口

working balance

周转余额；营运结余

working capital

营运资金；周转资金

Working Group on Corporate Governance [Stock Exchange of Hong Kong Limited]

公司管治工作小组〔香港联合交易所有限公司〕

Working Group on Financial Facilities 财政设施工作小组

Working Group on Hong Kong's Economic Relationship with China

香港与中国经济关系工作小组

Working Group on New Market Development [Stock Exchange of Hong Kong Limited]

新市场发展工作小组〔香港联合交易所有限公司〕

Working Party on Financial Disclosure 财务资料披露工作小组

Working Party on Payment and Settlement System 支付及交收系统工作小组

working population 工作人口

Works Account 工程帐

World Bank 世界银行

World Bank Group 世界银行集团

World Bank/International Monetary Fund Annual Meeting

世界银行／国际货币基金组织年会

World Competitiveness Report 19XX [published by the International Institute for Management Development and the World Economic Forum] 《一九ＸＸ年世界竞争力报告书》〔由国际管理发展研究所与世界经济论坛出版〕

World Economic Forum 世界经济论坛

World Gold Council 世界黄金协会

World Trade Organization [WTO] 世界贸易组织〔世贸组织〕

worldwide profit

来自世界各地的利润

wound-up company 清盘公司

161

write back 拨回；回记

write down 减记

write off 注销；撇帐

write up 增记

written commitment 书面承担

written-down value 折余价值

written-down value on disposal 变卖时折余价值 X : Y:

Yamaguchi Bank, Ltd. 山口银行

Yankee bond

扬基债券；美国本土债券

Yasuda Trust & Banking Co. Ltd. 安田信托银行

Yasuda Trust Asia Pacific Limited 安田信托亚太有限公司

year of assessment 课税年度；估价年度

year preceding a year of assessment 课税年度的上一年

yearly rent 年租

year-on-year growth rate 逐年增长率

year-to-year percentage increase 逐年增长的百分率

\"yee wui\" 义会 yield

收益；收益率

yield curve 收益率曲线

yield of dividend

股息率；股息收益率

yield to maturity 到期收益率

Yien Yieh Commercial Bank Ltd. 盐业银行

Yien Yieh Finance Company Ltd. 盐业财务有限公司

Yuen Long Industrial Estate Loan 元朗工业贷款 Z:

zaibatsu [Japanese] 财阀〔日语〕；大财团

zero coupon bond 无息债券

zero growth 零增长

zero-based budgeting 零基预算

zonal charge 分区收费

Zurich Stock Exchange 苏黎世证券交易所

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