CFA考试专用字典(1)

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:
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


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〕
C:
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
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
13


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:
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”
債務證券
death duties and costs debt securities market
死亡稅及費用
債務證券市場
debenture debtor
債權證；債券；信用債券
債務人
debenture holder debtor firm
債權證持有人
債務人商號
debenture stock debtor's interest
債權股證
債務人權益
debenture trust deed debtor's share
債權證信託契約
債務人擁有額
debit debt-to-equity ratio
借項；借方；記入借方的款項
債務與資本比率；負債與權益比率
debit advice deceased debtor
借項通知書
已故債務人
debit balance deceased partner
借方結餘
已故合夥人
debit item deceased taxpayer
借項
已故納稅人
debit side decelerated growth
借方
增長放緩
debt decelerating trend
債項；債權
放緩趨勢
debt certificate declaration
債務證明書
聲明書；公布；申報；報單
debt collection agency declaration of bankruptcy
收數公司
宣布破產
debt due declaration of dividend
所欠債項
宣布分派股息
debt financing declaration of inability to pay debts
債務融資；舉債籌資
無能力償付債項聲明書
debt instrument declaration of insolvency
債務票據
無力償還債務聲明
debt market declaration of solvency
債務市場
有償債能力聲明
debt on a recognizance declaration of trust
簽保所致的債項
信託聲明；信託聲明書
debt paper Declaration on Cooperation and Supervision Covering
債務票據
International Futures Markets
debt payable at a future time 《關於國際期貨市場的合作和監管的聯合聲明》
將來到期償付的債項
Declarations of Cooperation on Investment
debt reorganization Management Persons
債務重整
投資管理合作聲明
debt repayment declared return
償債；償還借款；償還債務
已公布收益
debt securities 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 Notes
[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


deposit taker

接受存款人


depositor

存款人；存戶


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

指定行業


determinable interest

可終結的權益


Determination of Commissioner of Inland Revenue

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 退票
披露；公開；披露事項；資料披露
dishonoured bill
disclosure of interest 不兌現匯票
披露權益
dishonoured cheque
disclosure of ownership of shares 空頭支票
披露股權資料；公開股權資料
disintermediation
disclosure package 非中介化；減少居中融資功能
資料披露方案
disponer
disclosure requirement 財產處置人；分產人
公開資料規定
disposable income
discontinuance of business 可動用收入；可支配的收入；稅後收入
停業
disposal
discount 處置；脫手
貼現；折扣；貼水
disposal price
discount accreted 賣價
折價增值
dispose of
discount amount 出售；變賣
折扣數額
disposition
discount house 產權處置
貼現行；貼現公司
disposition in favour of relatives
discount price 為使親屬受惠而作出的產權處置
折扣價格
disputed liabilities
discount rate 有爭議負債
貼現率；折扣率
disqualification of director
discount securities 取消董事資格
貼現證券
disqualification order
discount window 取消資格令
貼現窗
disregarded income
discounted bill 計算入息豁免額
已貼現票據
dissolution
discounter 解散
貼現行
dissolution of partnership
discretionary account 拆夥；合夥解散
全權代客投資戶口；全權委託戶口；全權代客買賣distinct account
帳戶
獨立帳目
discretionary grant distrain
酌情補助金
為抵債而扣押財物；扣貨追債；查封
discretionary interest distress
酌情權益
扣押財物；扣押；查封
discretionary subvention distress for rent
酌情資助金
扣押財物充抵租金
discretionary trust distress warrant
全權信託
財產扣押令
disequilibrium distributable income
不均衡狀態
可分配收益
dishonour a cheque 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 E:
酒精稅
duty on hydrocarbon oil earmarked fund 预留款项；指定用途的款项
燃油稅
earmarked grant 指定用途补助金
duty on liquor earmarked growth 拟定增长
酒稅
earned premium 满期保费
duty on petrol earnings 收入；收益；盈利
汽油稅
earnings per share [EPS] 每股盈利
duty on tobacco earnings tax 所得税；入息税
煙草稅
ease 放缓；缓和；轻微下跌
duty paid ease back 回软
已繳納稅款；關稅已付
East Asia and Oceanian Stock Exchanges Federation
duty rate 东亚及大洋洲证券交易所联会
稅率
East Asia Credit Company Limited 东亚授信有限公
duty reduction 司
減稅
East Asia Finance Company, Limited 东亚财务有限
duty-paid goods 公司
已完稅貨品
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


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〕


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
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


G:
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



恒生指数期权
Hang Seng London Reference Index
H: 恒生伦敦参考指数
Hang Seng Midcap 50 Index
H & CB Finance (Hong Kong) Limited 恒生
50中型股指数
住银金融有限公司
Hang Seng Midcap Index
H share 恒生中型股指数
Ｈ股
Hang Seng Midcap Index constituent stock
Hachijuni Asia Limited 恒生中型股指数成分股
八十二亚洲有限公司
Hang Seng Properties Sub-index Futures
Hachijuni Bank, Ltd. 恒生地产分类指数期货
八十二银行
Hang Seng Sub-index
half-yearly economic report 恒生分类指数
半年经济报告
Hang Seng Sub-index Futures
Hang Seng 100 恒生分类指数期货
恒生
100 Hang Seng Utilities Sub-index Futures
Hang Seng Bank Limited 恒生公用事业分类指数期货
恒生银行有限公司
hard currency
Hang Seng China Enterprises Index [HSCEI] 硬货币；强势货币
恒生中国企业指数〔恒生国企指数〕
hawking of securities
Hang Seng China Enterprises Index Futures 兜售证券
恒生中国企业指数期货
head
Hang Seng Commerce and Industry Sub-index 总目
Futures head of expenditure
恒生工商分类指数期货
开支总目
Hang Seng Consumer Price Index health insurance
恒生消费物价指数
健康保险
Hang Seng Credit Ltd. healthy financial position
恒生存款有限公司
财政稳健；财政健全
Hang Seng Economic Monthly healthy reserve
《恒生经济月报》
充裕储备金；充裕准备金
Hang Seng Finance Limited heavy trading
恒生财务有限公司
交投畅旺
Hang Seng Finance Sub-index Futures hedged position margin
恒生金融分类指数期货
用作对冲的合约按金
Hang Seng Index [HSI] hedger
恒生指数〔恒指〕
对冲者
Hang Seng Index constituent stock hedging
恒生指数成分股
对冲；套戥；套期保值
Hang Seng Index Futures hedging portfolio
恒生指数期货
对冲组合
Hang Seng Index futures contract hedging tool
恒生指数期货合约
套戥工具
Hang Seng Index Futures market hedging transaction
恒生指数期货市场
对冲交易
Hang Seng Index Options Helsinki Stock Exchange


赫尔辛基证券交易所
暂缓缴纳；延缓缴纳
Henderson International Finance Limited home banking
恒基国际财务有限公司
家居银行服务；家庭银行服务
Heritage Foundation [United States] home loan interest deduction
美国传统基金会
居所贷款利息的扣除额
hidden reserve Home Ownership Scheme Fund
隐藏储备
居者有其屋计划基金
high base of comparison home supervisor
比较基数偏高
所在国家的监管机构
"high buy low sell" strategy Hong Kong Annual Digest of Statistics
“高买低卖”策略
《香港统计年刊》
high income economy Hong Kong Association of Accounting Technicians
高收入经济体系
香港专业会计员协会
high liquidity Hong Kong Association of Banks [HKAB]
高流动资金额
香港银行公会
high value-added Hong Kong Association of Financial Advisors
高增值
香港财务顾问学会
highest tender Hong Kong Building and Loan Agency Ltd.
索价最高的投标；出价最高的投标
香港建屋贷款有限公司
highways vote Hong Kong Capital Markets Association
公路拨款
香港资本市场公会
hire-purchase agreement Hong Kong Code of Conduct
租购协议；分期付款购物协议
《香港经营守则》
historical cost Hong Kong Commodity Exchange Limited [now
实际成本；历史成本；原始成本
renamed Hong Kong Futures Exchange Limited]
HKFE Clearing Corporation Limited 香港商品交易所有限公司〔现称香港期货交易所有
香港期货交易结算有限公司
限公司〕
hold a position Hong Kong Dollar [HKD]
持仓；“仓”
港元
hold in trust Hong Kong dollar balance
以信托形式持有
港元结存
hold on the statutory trust Hong Kong dollar balance feeding back into the
以法定信托形式持有
financial sector's credit base
holder 港元结存再流入金融界的信贷基础内
持有人
Hong Kong dollar bond
holder in due course 港元债券
当期持有人
Hong Kong dollar currency investment
holding company 港元货币投资项目
控股公司；母公司
Hong Kong dollar debt securities
holding of shares 港元债务证券
持有股份
Hong Kong dollar denominated multilateral agency
holding over of payment debt instrument
暂缓缴纳
多边代理机构港币债务票据
holding over of provisional tax Hong Kong dollar deposit base
暂缓缴纳暂缴税
港元存款基本额
holdover 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〕
household income
Hong Kong Securities Institute 家庭收入；住户收入
香港证券学院
household wealth
Hong Kong Securities Professionals Alumni 家庭财富
Association Housing Capital Works Fund
香港证券业同学会
房屋建设工程基金
Hong Kong Securities Professionals Association housing loan
香港证券学会
房屋贷款
Hong Kong Securities Training Sponsorship HSBC Investment Bank Asia Ltd.
Foundation 汇丰投资银行亚洲有限公司
香港证券业培训赞助基金
HSI Services Limited
Hong Kong Society of Accountants 恒指服务有限公司
香港会计师公会
Hua Chiao Commercial Bank Limited
Hong Kong Special Administrative Region 华侨商业银行
Government Land Fund [Land Fund] Hua Nan Commercial Bank, Ltd.
香港特别行政区政府土地基金〔土地基金〕
华南商业银行股份有限公司
Hong Kong Stock Exchange Human Resources Department [Stock Exchange of
香港证券交易所
Hong Kong Limited]
Hong Kong Stock Exchange All Ordinaries Index 人力资源部〔香港联合交易所有限公司〕
香港所有普通股指数
Hung Kai Finance Company Limited
Hong Kong Stockbrokers Association 鸿基财务有限公司
香港证券经纪业协会
hypothecation
Hong Kong treasury bill 抵押；押货预支
香港库券
hypothecation certificate
Hong Kong Unit Trust Association 抵押证明书
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
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 incorrect return
預收收益
內容不確實的報稅表；填報不確的報稅表
income derived beneficially incremental value
所得並享有實益的入息
增值；遞增價值
income distribution incumbrance
入息分配；收入分配；收益分配
產權負擔
income from employment incumbrancer
受僱的收入
產權負擔持有人
income group indebtedness
入息組別
負債；債項；負債額
income level indemnify
入息水平
彌償
income limit indemnity
入息限額
彌償；彌償保證
income payment indemnity clause
收益付款
彌償損失條款
income spectrum indent
入息組別
委託採購單；代購訂單
income statement indenture
入息表；收入表；收益表
雙聯契約
income tax independent audit
入息稅；所得稅
獨立審計
income tax authority index bond
入息稅主管當局
指數債券
income threshold index futures
入息限額
指數期貨；期指
incomplete return index futures contract
未填妥的報稅表
指數期貨合約
inconvertible currency index of average land values
不能自由兌換的貨幣
平均土地價值指數
incorporated accountant Index of Company Names
註冊會計師
公司名稱索引
incorporated company index of industrial production
法團公司；具法團地位的公司
工業生產指數
incorporated public officer index warrant
公職人員法團
指數認股權證
incorporation indexation
註冊成立
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 interbank offered rate
保險業監察主任
銀行同業拆息率；銀行同業拆息
insurance policy interbank payment system
保險單
銀行同業支付系統
insurance transaction interbank rate
保險交易
銀行同業利率；銀行同業拆息率
insurance-backed interbank settlement system
有保險合約作為根據
銀行同業結算系統
insured inter-branch account
受保人；投保人
聯行帳戶；分行往來帳
insurer intercompany balance
保險人；承保人
公司之間的債項結餘
intangible assets interdepartmental account
無形資產
內部往來帳
intangible property interdepartmental charging system
無形財產
跨部門收費制度
integrated accounting system interest
綜合會計制度
利息；權益；利益
intended dividend interest accrued
擬宣布攤還債款
累積利息；累算利息；應計利息
intending borrower interest arbitrage
擬借款人
利息套匯；套息
intending purchaser interest charges
有意購買的買家
利息收費
Inter-American Development Bank interest collected in advance
泛美開發銀行
預收利息
interbank borrowing interest coupon
銀行同業拆入
利息券；息票
interbank deposit interest expenses
銀行同業存款
利息支出
interbank fund transfer interest in contract
銀行同業資金往來
合約權益
interbank liquidity interest in expectancy
銀行同業流動資金
預期權益
interbank market interest in immovable property
銀行同業拆放市場；銀行同業市場
不動產的權益
interbank money market interest in securities
銀行同業拆息市場
證券權益


interest in shares

股份權益


interest income

利息收入


interest on capital

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


interest rate margin

利率差距


interest rate mismatching

利率錯配


Interest Rate Rules [IRR] [Hong Kong Association of
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 investment advisory contract
干預水平
投資顧問合約
interventionism investment analyst
干預主義
投資分析員
intestate investment and safekeeping procedure
無遺囑者；無遺囑而去世者
投資和資產保管程序
in-the-money option investment arrangement
價內期權
投資安排
intra-day low investment bank
一日內的最低點
投資銀行
intra-day margin call investment basis
即日追繳保證金；即日追補按金
投資基準
intra-day repurchase agreement investment client
即日回購協議
投資客戶
intrinsic value investment climate
內在價值；固有價值
投資氣候
introducing agent investment demand
介紹代理人
投資需求
introducing broker investment diversification
介紹經紀
分散投資
Introduction to the Estimates 1996-97 investment expenditure
《一九九六至九七財政年度預算簡介》
投資開支
inventory investment holding
存貨；存貨清單；資產清單；財產目錄
控股投資
Inventory Control System investment in new capital equipment
存貨控制系統
對新資本設備的投資
inverse floating rate note investment in productive enterprise
反向浮息票據
生產企業投資
inverted market investment in real estate
倒置市場；逆轉市場
房地產投資
Investigation Unit [Inland Revenue Department] investment in securities
調查科〔稅務局〕
證券投資
investment investment income
投資；投資項目
投資收入；投資收益
investment adviser investment intention
投資顧問
投資意向；投資意欲
investment advisers' partnership Investment Management Regulatory Organisation
投資顧問合夥商行；投資顧問合夥
[United Kingdom]
投資管理監管組織〔英國〕


Investor Resources Centre
investment manager 投資者資源中心
投資經理


Investors and the Stock Market
investment performance 《投資者與證券市場》
投資業績


invisible trade
investment plan 無形貿易


投資計劃


invoice
investment portfolio 發貨單；發票
投資組合


inward cash flow
Investment Products Department [Securities and 現金流入
Futures Commission]
投資產品科〔證券及期貨事務監察委員會〕
inward documentary bill
investment promotion
進口跟單匯票


促進投資
inward investment
Investment Promotion and Protection Agreement
進口投資；外來投資


促進和保護投資協定
inward remittance
investment representative
匯入匯款


投資代表
in-year management

年度內的財政管理工作
investment return
投資回報
irrecoverable tax

無法追討的稅款


investment scheme
投資計劃
irregularly endorsed cheque

不合規格背書的支票


investment vehicle
投資工具
irrevocable letter of credit

不可撤銷信用證


Investment-linked Assurance and Pooled Retirement
Funds Committee [Securities and Futures Commission] issue

與投資有關的人壽保險及集資退休基金委員會〔證發行；發給；發放
券及期貨事務監察委員會〕


issue at a discount
investment-linked assurance scheme 按折扣發行
與投資有關的人壽保險計劃


issue by tender
investment-linked savings plan 招標發行
與投資有關的儲蓄計劃


issue expenses
investor 發行費用


投資者


issue of shares
Investor Compensation Fund 發行股票


投資者賠償基金


issue price
Investor Education and Communications Unit 發行價；招股價
[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issued on a discount basis by tenders
會〕
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 IntelMonetary Authority]
联合财富情报组〔香港金融管理局〕
ligence Unit [Hong Kong
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
Group/International Monetary Fund
世界银行／国际货币基金组织联合秘书处
of the World Bank
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


K:
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


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

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
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
Commission]
发牌科〔证券及期货事务监察委员会〕
Futures
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
Licensing Information Booklet
《发牌资料册》
limit of value
价值限额
lien
留置权；扣押权
limit order
限价盘；限价订单
life and annuity business
人寿及年金业务
limit up
涨至停板；涨停板
life assurance
人寿保险
limitation fund
限制基金
Life Assurance Act [United Kingdom]
《人寿保险法令》〔英国〕
limited company quoted on stock exchange
上市有限公司
life assurance policy
人寿保单
limited company unquoted on stock exchange
非上市有限公司
life boat loan
救市贷款
limited legal tender currency note
有限量法定货币纸币
life insurance
人寿保险
limited liability
有限法律责任；有限责任
life insurance corporation
人寿保险法团
limited partner
有限责任合伙人
Life Insurance Council of Hong Kong
香港寿险总会
limited partner loss relief
对有限责任合伙人的亏损给予税项宽免
life insurance fund
人寿保险基金
limited partnership
有限责任合伙
life interest
终身权益
limited service bank
有限服务银行
Life Underwriters Association of Hong Kong
香港人寿保险从业员协会
line of business
业务范围
life-long product
终身产品
line of credit
信贷限额
light trading
交投稀疏；交投疏落
linear development
线型发展；直线发展
likely outturn
估计结算数字
linear programming
线性规划
limit 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 loan capital
Limited] 借贷资本
上市委员会〔香港联合交易所有限公司〕


loan ceiling

Listing Division [Stock Exchange of Hong Kong 贷款限制
Limited]
上市科〔香港联合交易所有限公司〕
loan creditor
listing fee
贷款债权人


上市费
loan finance facility
listing matter
借款融通


上市事宜
loan for financial investment
Listing Nominating Committee [Stock Exchange of
金融投资贷款


Hong Kong Limited] Loan Fund

上市提名委员会〔香港联合交易所有限公司〕
贷款基金


listing price loan interest

上市价格；牌价
贷款利息


Listing--Accountancy and Prospectus Vetting loan loss reserve

Department [Stock Exchange of Hong Kong Limited] 贷款损失储备金；贷款损失准备
上市──会计及招股章程审阅部〔香港联合交易所有
限公司〕
loan officer
Listing--Corporate Finance Department [Stock
贷款人员


Exchange of Hong Kong Limited] loan outstanding

上市──公司财务部〔香港联合交易所有限公司〕
未偿贷款；尚欠的贷款


Liu Chong Hing Bank Limited loan portfolio

廖创兴银行有限公司
贷款组合


Liu Chong Hing Finance Limited loan repayment

廖创兴财务有限公司
贷款还款


Lloyd's [United Kingdom] loan shark

劳合社〔英国〕
高利贷者；“大耳窿”


Lloyd's agent loan stock

劳合社代理人
债权股额；贷款债券


Lloyd's broker loan syndicate

劳合社经纪
贷款银团


Lloyd's underwriter loan-to-deposit ratio

劳合社承保人
贷款与存款比率


loan loan-to-valuation ratio

借贷；贷款；借款
贷款与估值比率


loan account local branch

贷款帐户；放款帐户
本地分行


loan agreement local cost

贷款协议
本地成本


local inflation long-term business fund
本地通胀
长期业务基金
local inflationary pressure long-term business liabilities
本地通胀压力
长期业务负债
local production Long-Term Credit Bank of Japan, Limited
本地产量
日本长期信用银行
local representative office long-term debt
本地代表办事处
长期债项
local value-added content long-term fund
本地加工价值成分
长期基金
locality of profit long-term policy
利润来源
长期保险单
locally incorporated bank long-term rating
本地注册银行
长期评级
locally incorporated deposit-taking company long-term receivables
本地注册接受存款公司
应收长期帐项
Loco-London gold market long-term supplement
本地伦敦金市
长期个案补助金
London Commodity Exchange loss
伦敦商品交易所
亏损；损失
London International Financial Futures Exchange loss brought forward
伦敦国际金融期货交易所
承前亏损
London Metal Exchange loss carried forward
伦敦金属交易所
结转亏损
London Stock Exchange loss portfolio
伦敦证券交易所
损失组合
long lost instrument
好仓；多头；买空
遗失票据
long month lot
远期月份
“一手”〔最低交易单位〕
long position Lotteries Fund
长仓；好仓；多头；长盘
奖券基金
long-range planning lottery
长远计划
奖券
long-term business low and simple taxation
长期业务
税率低而简单的税制
long-term business assets low base of comparison
长期业务资产
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 mutual fund corporation
动产
互惠基金法团；互惠基金公司
move within a narrow range mutual fund prospectus
在窄幅上落
互惠基金招股章程
movement mutual fund unit
流动；变动；趋势
互惠基金单位
movement of market rent mutual insurance corporation
市值租金的变动
相互保险法团
moving average mutual loan syndicate
移动平均数
义会；银会
multi-currency trading mutual offset
多元货币买卖
相互补偿；相互抵销
multilateral agency mutual right
多边机构；多边代理机构
相互权利
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



N:
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 net assets value [NAV]
可转让提单；流通提单
资产净值
negotiable certificate of deposit [NCD] net balance
可转让存款证
净余额
negotiable debt instrument net balance of capital movement
可转让债务票据
资金流动净额；资金流动净差额
negotiable instrument net basis
可转让票据；可流转票据
净额基准
negotiable letter of credit net book value
可转让信用证；流通信用证
帐面净值
negotiable paper net borrower
可流转的票据
净借方；净借贷的一方
negotiable securities net capital
可流转证券
资本净值；资本净额
negotiable security net cash balance
可流转的抵押品
现金结余净额
negotiating bank net chargeable income
议付银行
应课税入息实额
net net claims paid
净额；净值；实额
已偿付申索净额
net additional allowance net clearing balance
额外免税实额
净结算差额
net admissible assets net commission payable
可接纳资产净值
须付的佣金净额
net aggregated value of an estate net cost
遗产总值净额
净成本；成本净额；费用净额
net amount net currency translation difference
净额
外币折算净差额
net assessable income net deficit
应评税入息实额
净额赤字
net assessable profit net earnings
应评税利润实额
净收益；净盈利
net assessable value net equity
应评税净值
权益净额
net assets net estate
净资产；资产净值
净遗产
net assets increase net exchange loss
资产净值的增长
汇兑损失净额


net export of services net profit after taxation
出口服务净额
税后纯利
net external balance net provisional tax
对外贸易净差额
暂缴税实额
net favourable balance net public financial assets
顺差净额
政府金融资产净值；政府财务资产净值
net flow of fund net rate of exchange
资金流动净额
净汇率
net indebtedness net realizable value
净负债额
可变现净值
net inflow of fund net realization
资金流入净额
净变现额
net insurance liabilities net receipt
保险负债净额
净收入；收入净额
net interest margin net reinsurance premium
净利率差距
再保险保费净额
net interest paid net rent
实付利息
租金净额
net liabilities net residue
净负债；负债净额
净余额
net open position net savings
未平仓合约净额
节省款项净额；节省开支净额；节省净额
net operating profit net spot foreign currency position
营业纯利；营业净利
外币现货净额
net outflow of fund net sum
资金外流净额
净款额
net output net supply
净产出；净产值；净产量
供应净额
net payment net tangible assets
支出净额
有形资产净值
net position net total income
持仓净额
入息实额；收入实额
net price net transfer to fund
净价格；实价
拨入基金的款项净额
net proceeds net underwriting commitment
净收入
包销承担净额
net profit net unfavourable balance
纯利
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
非分配利润的组织
non-distributable reserve non-profit-making
不可分配的储备金
非牟利
non-essentials non-proportional treaty
非必需品
非比例协约
non-executive director non-proportional treaty reinsurance
非执行董事；非执行理事
非比例协约再保险
non-interest-bearing certificate of indebtedness non-realizable savings
无息负债证明书
不可变现的节省额
non-interest-bearing debt securities non-recourse debt
无息债务证券
无追索权债项
non-interest-bearing note non-recurrent cost
无息票据
非经常费用
non-interventionism non-recurrent expenditure
不干预政策
非经常开支
non-investment-linked life insurance policy non-recurrent grant
非与投资挂钩的人寿保单
非经常补助金
non-liquid form of deposit non-recurrent revenue
定期存款
非经常收入
non-listed company non-resident corporation
非上市公司
非本地注册的公司；非本地注册的法人团体
non-member shareholder non-resident institution
非会员股东
非驻港机构
non-monetary gold non-subsidy principle
非货币黄金；非作货币用途的黄金
无津贴原则
non-negotiable bill of lading non-tradables
不可转让提单；非流通提单
非贸易品
non-negotiable, non-interest-bearing promissory note non-unit liabilities
不可转让的无息期票
非单位负债
non-OECD stock market non-voting share
非经济合作及发展组织国家的证券市场
无表决权股份
non-payment non-works capital expenditure
不缴付；不付款
基本工程外的非经常开支
non-performing assets Nordic Investment Bank
非营运资产
北欧投资银行
non-performing loan normal expenditure
非营运贷款；不履约贷款
正常开支
non-profit-distributing body normal fidelity insurance
88


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


O:
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 omission of profit
破产管理署署长
漏报利润
Official Receiver's Office on account basis
破产管理署
记帐方式；赊帐方式
official trustee on-balance-sheet item
法定受托人
资产负债表内的项目
off-market dealing on-cost
场外买卖
间接成本；间接费用；附加行政费用
offset one board lot of securities
抵销；弥补；冲销
“一手”证券
offsetting position "one building" condition
相抵持仓
“一家分行”的规定
offshore bank one day rolling currency futures
离岸银行
单日掉期外汇期货
offshore borrowing one day rolling currency futures contract
海外借款
单日掉期外汇期货合约
offshore borrowing transaction one price
海外借款交易
单一价格；不二价
offshore business one-line vote
海外业务
整笔拨款
offshore currency deposit market one-off grant
海外货币存款市场
一次过拨款
offshore fund one-off item
离岸基金
非经常项目
offshore interest one-off payment
海外利息
一次过拨款；单一笔款项
offshore reinsurance income one-off subsidy
离岸再保险入息
一次过补贴
Offshore Supervisors Group onerous tax
离岸监理组织
繁苛税项；繁重税率
off-site review on-floor order
非实地审查
场内买卖盘
off-site scrutiny on-lending
非实地审核
转借
Ogaki Kyoritsu Bank, Ltd. on-site examination
大垣共立银行
实地审查
omission of income open a position
漏报入息
“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 outgoings and expenses
原来预算
支出及开支
original executor outlay
原遗嘱执行人
费用；开支；支出
original issue price outlying business district
原本发行价
市区外商业区
original margin out-of-hours trading
原始保证金；基本按金
在正式交易时间以外的交易
original mortgagee out-of-pocket expenses
原承按人
实付费用；付现费用
original mortgagor out-of-the-money option
原按揭人
无价期权；价外期权
original receipt outport collection
收据正本；收条正本
外埠代收款项
original securities output
原有的证券
产出；产值；产量
ORIX Asia Limited outside dealing
欧力士（亚洲）有限公司
场外买卖；场外交易
ornament gold outstanding
饰金
未偿还；尚未支付
Osaka Securities Exchange outstanding account
大阪证券交易所
未清帐项；未清帐目
Oslo Stock Exchange outstanding allocation
奥斯陆证券交易所
应拨未拨的款项
O.T.B. Card Co. Ltd. outstanding amount
海外信用卡有限公司
未偿还的数额
ounce troy outstanding balance
金衡安士
未清帐款；未清余额
outflow of capital outstanding bill
资本外流；资金外流
未偿付票据；未兑现票据
outflow of fund outstanding borrowing
资金外流
未清偿债项
outflow of money outstanding claim portfolio
资金外流
未决申索组合
outgoing partner outstanding commitment
退出的合伙人
尚未支付的承担额
outgoings outstanding derivatives contract
支出
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 overseas investment
过热的市场
海外投资
overnight Hong Kong interbank offered rate overseas market
香港银行同业隔夜拆息率
海外市场
overnight liquidity assistance overseas representative office
隔夜流动资金贷款
海外代表办事处
overnight margin Overseas Trust Bank Ltd.
隔夜保证金；隔夜按金
海外信托银行有限公司
overnight money Overseas Union Bank Ltd.
隔夜拆借资金；隔夜钱
华联银行
overnight position overselling
隔夜头寸
超卖；卖空
overnight rate oversight of markets
隔夜利率
监察市场
overpaid amount over-spending
多缴数额
超额支出；超支
overpayment of contribution overtax
多缴供款
超额征税；征税过重
overrun over-the-counter derivative
超支
场外交易衍生工具
overrun cost over-the-counter market
超额费用
场外交易市场
Oversea-Chinese Banking Corporation Ltd. over-the-counter trading
华侨银行有限公司
场外交易；柜台交易
overseas bank over-the-counter transaction
海外银行
场外交易；柜台交易
overseas banking corporation overtrading
海外银行法团
过量交易
overseas branch owner-occupier allowance
海外分行
自住业主津贴
Overseas Companies Section [Companies Registry] ownership
海外公司注册组〔公司注册处〕
所有权；拥有权
overseas currency balance ownership in common
海外货币结余
分权共有权
overseas financial institution
海外财务机构
overseas interest
海外利息



P:
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 partnership property
发还部分供款
合伙财产
partial settlement partnership stock
部分交收
合伙股本
participant passage allowance
参与者
旅费津贴
participating preference share passbook
参与优先股
银行存摺
participation patent
参与；参加；参股
专利；专利权
participation in profit patent right
分红
专利权
partly paid share patentee
已缴部分股款的股份
专利持有人
partly paid share capital pawn
已缴部分股款的股本
当押
partly secured pawnbroker
部分有抵押
当押商
partner pawner
合伙人；股东
当押人
partnership Pay as You Earn Scheme [PAYE Scheme]
合伙；合伙商行；合伙经营
即赚即付计划；即赚即付的缴税计划
partnership account pay band
合伙帐户
薪酬级别
partnership assets pay by lump sum
合伙资产
一次过付款
partnership at will pay call
随意组合的合伙
支付催缴股款
partnership book pay date
合伙簿册
发薪日期
partnership business pay trend survey
合伙业务
薪酬趋势调查
partnership debt pay zone
合伙债项
付款区
partnership instrument payable
合伙契约
应付；须付
partnership money payable at par
合伙的款项
面值支付


payable at sight payment receipt
见票即付
付款收据
payable by instalments payment stopped
以分期付款方式支付
停止付款；停付
payable in advance payment system
上期缴纳
支付系统
payable on demand payment terms
可凭票要求付款
付款条件；付款方式
payables payment to redeem
应付款项
赎款
payback period payoff period
还本期；回收期
回收期；回本期
payee payroll
受款人；收款人；抬头人
薪酬表；薪酬总额
paying bank payroll per capita
付款银行
按受雇人数平均计算的薪金额
payment payroll system
付款；支付款项
薪俸记录系统
payment and drawback requirement pecuniary benefit
缴税及退税规定
金钱利益
Payment by Phone Service [PPS] pecuniary consideration
“缴费聆”服务
金钱代价
payment in due course pecuniary legacy
按期付款
金钱遗赠
payment in kind pecuniary liability
实物支付
金钱上的法律责任
payment in lieu of notice pecuniary loss
代通知金
金钱损失
payment of estate duty pegged exchange rate
缴付遗产税
联系汇率；固定汇率
payment of maintenance penal rate [Liquidity Adjustment Facility]
支付赡养费
惩罚性息率〔流动资金调节机制〕
payment of money penal rent
付款
惩罚租金
payment of tax penal sum
缴付税项
罚金
payment procedure penalty
付款程序
罚则；罚款


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


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


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


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


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


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


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


库券收益
专业再保险人
proceeds of forfeit professional valuation
出售没收物品所得收入
专家估值
proceeds of sale profit
售卖得益；销售收入
利润；盈利；溢利
pro-competition profit and loss account
鼓励竞争
损益帐；损益表
pro-competition policy profit and loss appropriation account
鼓励竞争的政策
损益分配帐
procuration fee profit and loss of previous period
借款代理费
前期损益
procuration signature profit and loss of previous year
代理签名
上年损益
producer profit and loss on exchange
生产商
汇兑损益
product price index [PPI] profit and loss on securities
生产物价指数
证券损益
production approach profit and loss statement
生产计算法
损益表
production cost profit arising in or derived from Hong Kong
生产成本
于香港产生或得自香港的利润
production expenses profit forecast
生产开支；生产费用
利润预测；盈利预测
production-based gross domestic product estimate profit margin
以生产为计算基础的本地生产总值估计数字
利润率；利润幅度
productive capacity profit maximization
生产能力
获取最大利润；最高利润点
productivity profit record
生产力；生产率
盈利记录
professional accountant profit sharing
专业会计师
盈利摊分
professional charges profit taking
专业收费
获利回吐；见利抛售
Professional Course for Equity Options Practitioners profitability
股票期权从业员专业课程
盈利能力
professional indemnity insurance profiteer
专业弥偿保险
投机商人；奸商
professional reinsurer profiteering
108


牟取暴利；投机倒把
与指定计划有关的借款
profit--loss sharing ratio promise to pay
盈亏分配比率
付款承诺
profits tax promissory note [P/N]
利得税
承付票；本票；期票
profits tax assessment prompt collection of money
利得税评税
迅速收款
profits tax return prompt date
利得税报税表
交割日
profit-sharing bonus proof of debt
红利奖金
债权证明；债权证明表
program trading proof of title
程式买卖
业权证明
Programme Management System proper account
纲领管理制度
妥善帐目
programme of deregulation [interest rate] proper books of account
撤销利率限制计划
妥善帐簿
Programme of Economic Surveys proper disbursement
经济统计调查计划
正当垫付费用
progressive rate properties sectorial index
累进税率
地产分类指数
progressive tax band properties sub-index
累进税阶
地产分类指数
project cost property
工程项目费用
财产；物业；产权
project estimates property assessable to tax
计划预算；工程项目预算；工程计划预算
应课税的物业
project financing property derived from the deceased
项目融资
得自死者的财产
project-by-project approach property gains tax
逐项计划处理方法
物业增值税
projected income property investment arrangement
预计收入
财产投资安排
projected revenue property lending
预计收入
物业贷款
projection property liable to estate duty
推算；预测；预计
须缴纳遗产税的财产
project-linked borrowing property market
109


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


遗产税收讫临时证明书
注册核数师
provisional damages Public Accounts Committee of the Legislative Council
临时损害赔偿
立法会政府帐目委员会
provisional estimate public auction
临时估计数字
公开拍卖
provisional estimate of gross domestic product public body
本地生产总值临时估计数字
公共机构
provisional letter of allotment public company
暂定配股通知书
公众公司
provisional limit public consumption expenditure
暂定限额
公众消费开支
provisional liquidator public corporation
临时清盘人；暂委清盘人
上市公司；公营公司
provisional profits tax public debt
暂缴利得税
政府债务；公债
provisional property tax public debt repayment
暂缴物业税
偿还政府债务
provisional salaries tax public deposit
暂缴薪俸税
政府存款
provisional tax public examination
暂缴税
公开研讯
provisional tax instalment system public expenditure
暂缴税分期缴付制度
公共开支
Provisional Urban Council rates public finance
临时市政局差饷
公共财政
provisionally acceptable levels [PALs] public float
暂定上限
公众持股量
provisionally acceptable levels of expenditure public float requirement
暂定预算开支上限
公众持股量规则
provisioning policy public fund
坏帐准备政策
公帑；公共基金
proxy public interest
代表；委托书
公众利益
prudential supervision system public investment expenditure
审慎监管制度
公共投资开支
public account public limited company
政府帐目
公共有限公司；公众有限公司；上市有限公司
public accountant [PA] 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 revenue

政府收入；公共收入


Public Search Division [Companies Registry]

公众查册部〔公司注册处〕


Public Search Hall [Companies Registry]

公众查册大堂〔公司注册处〕


public sector

公营部门


public sector entity in Hong Kong

香港公营单位


public sector expenditure

公营部门开支


public sector expenditure on buildings and
constructions

公营部门的建造开支


public sector expenditure on consolidated account

综合帐目内的公营部门开支


public subscription

公开发售；公开认购


public tender

公开招标


public trustee

公共受托人


public utility

公用事业；公用事业设施


public utility company

公用事业公司


public utility tariff

公用事业的收费


public utility-type undertaking

公用事业式企业


Public Works Management System

工务工程管理系统


public works non-recurrent expenditure

公共工程非经常开支


public works recurrent expenditure

公共工程经常开支


Public Works Subcommittee [PWSC] [Finance
Committee of the Legislative Council]

工务小组委员会〔立法会财务委员会〕


Public Works Tender Board

工务投标委员会


published price

公布价格


punitive tax

惩罚性税项


purchase and sale statement

日结单对帐表；买卖报告


purchase consideration

买入价格；购买代价


purchase money

买款


purchase price

买价


purchase tax

购物税


purchaser

承购人；购买人；买家


purchasing and inventory control

购货与存货管制


purchasing pattern

购买模式；采购模式


purchasing power

购买力


purchasing power parity

购买力平价


pure reinsurer

纯再保险人


put option

认沽期权；看跌期权


put warrant

认沽认股权证


pyramid selling

层压式推销法


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


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


real property reassessment
不动产；房地产
重新评税；重新评定
real value rebate
实际价值
回佣；回扣；退款
real wage rebate of interest
实际工资
利息回扣
realizable rebound
可变现
回升；反弹
realizable property rebound in prices
可变现财产
价格回升
realizable savings rebound strongly
可变现的节省额
大力反弹
realizable value rebuilding allowance
可变现价值
重建免税额
realization receipt
变现；变产
收入；收据
realization of gains receipt for duty and interest
利益变现
税款及利息收据
realization of property Receipted Demand Note
变卖财产；变卖产业
经加盖机印证明税款收讫的缴税通知书
realization statement receipts and payments account
变产帐目
收支帐户
realized investment receivables
已实现投资
应收款项
realized profit receiver
已赚得利润；变现利益
接管人；破产管理人
realized value receivership
变现价值
接管；接管权
real-time delivery versus payment receiving bank
即时货银交收
受理银行
Real-Time Gross Settlement System [RTGS System] receiving order
即时支付结算系统
接管令
real-time payment versus payment reciprocal basis
即时汇款同时交收
互惠原则
realty reciprocal duty
不动产；房地产
互惠关税
reasonable expenses reciprocity
合理费用
互惠措施；互惠条件


recision of contract recovery of estate duty
撤销合约
追讨遗产税
recognizance recurrent account
签保；担保
经常帐
recognized clearing house recurrent cost
认可结算所
经常费用；经常成本
recognized dealer of Exchange Fund bills recurrent expenditure
外汇基金票据认可交易商
经常开支
recognized stock exchange recurrent revenue
认可证券交易所
经常收入
reconciliation recurrent subvention
对帐
经常资助金
reconciliation process recurrent subvention subhead
帐目核对过程
经常资助金分目
reconciliation statement recursive economic model
对帐表；调整表
递回经济模式
reconstruction of a company recycling [funds]
重整公司
资金回流；资金再循环
reconstruction of capital red chip
资本重组
红筹股
reconstruction tax redeemable bond
重建税
可赎回债券
record date redeemable charge
注册日期；登记日期；记录日期
可赎回的押记
recourse redeemable loan capital
追索权；追索补偿
可赎回借贷资本
recover redeemable preference share
追讨；复原
可赎回优先股
recoverable redeemable preferred share
可收回；可追收
可赎回有优先权的股份
recoverable advance redeemable securities
可追收的垫款；可收回的垫款
可赎回证券
recoverable rent redeemable share
可追收的租金
可赎回股份
recovery redeemable stock
回稳；复苏；追偿
可赎回股票
recovery action redemption
追税行动；追索行动
赎回


redemption charges re-export
赎回费用
转口
redemption date reference date [rating valuation]
赎回日期
估价根据日期〔评估差饷〕
redemption fee refinancing
赎回费用
重新筹集资金
redemption fund refinancing package
赎回基金
再行贷款计划；重新集资计划
redemption money reflationary policy
赎回金额；赎回款项
复苏政策；刺激景气政策
redemption of Tax Reserve Certificate refund
赎回储税券
退款；退还税款
redemption of unit Refund Notice
赎回单位
退还税款通知书
redemption on maturity refund of brokerage
到期赎回
退还经纪佣金
redemption price refund of rates
赎回价格
退还差饷
rediscounted bill refunding of estate duty
再贴现票据
退还遗产税
redomiciling Refurbishment Allowance for Hotels
迁册
酒店翻新免税额
redomiciling scheme register
迁册计划
登记册；记录册
reduced share register of assignment of book debt
拆细股份
帐面债项转让登记册
reducing balance register of businesses
递减余额
商业登记册
reducing value register of certificates to bearer
递减价值
不记名证明书登记册
reduction register of charges
减少；削减
押记登记册
reduction of full amount of duty register of corporations
减低整笔税款
法团登记册
redundancy payment register of debenture holders
裁员支出；裁员赔偿
债权证持有人登记册
re-establishment period Register of Disqualification Orders
筹备复业期
取消资格令登记册


register of holders of registered units

已登记单位的持有人登记册


register of interests in shares

股份权益登记册


register of professional accountants

专业会计师注册记录册


register of shareholders

股东名册


registered certificate

登记证明书


registered charge

已登记押记


registered company

注册公司


registered contract

已登记合约


registered dealer

注册交易商；注册证券交易商


registered deposit-taking company

注册接受存款公司


registered office

注册办事处


registered owner

登记拥有人


registered person

注册人


registered securities

注册证券


registered stock

登记公债


Registrar of Companies

公司注册处处长


Registrar of Money Lenders

放债人注册处处长


registration

登记；注册


Registration Division [Companies Registry]

公司文件注册部〔公司注册处〕


registration fee

登记费；注册费；过户费


registration number

注册编号


registration of contract

合约登记


Registry Manager [Companies Registry]

注册处经理〔公司注册处〕


regressive tax

累退税


regular audit

定期审计；定期核数


regular premium

定期保费


regular premium policy

定期缴付保费的保单


regularity auditing

合规性审计


regulate

调节；规管；规限


Regulation Division [Stock Exchange of Hong Kong
Limited]

监察科〔香港联合交易所有限公司〕


regulation of markets

市场调节；市场监察


regulator

监管机构


Regulatory Affairs Group [Stock Exchange of Hong
Kong Limited]

监察事务处〔香港联合交易所有限公司〕


regulatory body

监察机构；监管当局


regulatory committee

监管委员会


regulatory demand

调节需求


regulatory system

规管制度；监察制度；监管制度


rehabilitation loan


复兴借款


Rehabilitation Loan Sinking Fund

复兴借款偿还基金


reimbursement

偿款；发还款项；偿付；付还


reimbursement other than appropriation-in-aid

不包括补助拨款的偿款


reinsurance

再保险；分保


reinsurance business

再保险业务


reinsurance premium

再保险保费


reinsurance premium ceded

分出再保险保费


reinsurance premium payable

须付保的再保险保费


reinsurance treaty

再保险协约


reinsurer

再保险人


reinvestment

再投资


rejection of proof

拒绝债权证明


related corporation

有联系公司


relative

相对数字


relative size

相对比率


relative size of the public sector in gross domestic
product

公营部门开支在本地生产总值中所占比率


relative size of the public sector in total expenditure

公营部门开支在总体开支中所占比率


relief

宽免；宽减


relief from double taxation

双重课税宽免


reminder

催缴单


remission

减免


remission of estate duty

减免遗产税


remittance

汇款


Remittance Advice

领款通知书


remittance charge memo

汇费通知单


remittance fee paid

汇费支出


remittance fee received

汇费收入


remittance overseas

海外汇款


re-mortgage

再按揭；再抵押


remuneration

酬金；薪酬；报酬


remunerative rate

有利比率


renewal of a loan

借款重贷


renewal of contract of insurance

续保


renewal of registration

登记续期；注册续期


renewal policy

续保保单


Renminbi Yuan [CNY]

人民币元


rent

租金


rent charge

租费


rent record

租金记录


rental income

租金收入


rental index

租金指数


rental return

租金收益


rent-free

免租


renunciation

放弃书


reorganization of capital

资本重组


reorganization of share capital

股本重组


repaid bill

已偿付库券


repayment

偿还；归还款项；退还税款


repayment capability

偿债能力


repayment of principal

偿还本金；还本


repeated borrower

重复借贷者；重复借款人


rephasing of expenditure

重新订定分期拨付开支的时间


replacement cost

重置成本；更新成本；迁建费用


replacement reserve

重置储备金；更新储备金


replenishment of funds

补充资金


repo security

回购抵押品


Report of the Securities Review Committee on the
Operation and Regulation of the Hong Kong
Securities Industry

《香港证券业的运作及监察
──证券业检讨委员会
报告书》


Report on the Financial Market Review

《金融市场检讨报告》


reporting accountant

申报会计师


reporting mechanism

申报机制


reporting system

汇报系统


representative capacity

代表身分


representative of a commodity dealer

商品交易商代表


representative office

代表办事处


Republic National Bank of New York

美国利宝银行


repurchase

购回


repurchase agreement [repo]

回购协议


repurchase transaction

购回交易


reputed owner

据称拥有人


required liquid capital

规定速动资金；规定流动资金


requisite book

必需的簿册


requisite voucher

必需的凭单


requisition

申请书；申报表；请购单


Requisition for Revenue Stamps

购买印花申请书


re-registration

重新登记；重新注册


reschedule of payment

重新安排付款期限


rescue fund

储备金


Research and Planning Division [Stock Exchange of
Hong Kong Limited]

资料研究及策划科〔香港联合交易所有限公司〕


resell

反售；转售


reserve

储备；准备金


reserve account

储备帐


reserve assets

储备资产


reserve balance as a percentage of government
expenditure

储备结余在政府开支中所占的百分率


reserve capital

后备资本


reserve for bad debts

坏帐储备


reserve for contingencies

意外损失储备


reserve for exchange loss

汇兑损失储备


reserve fund

储备金；储备基金


reserve price

保留价格；最低价格


reserve ratio requirement

储备比率规定


reserved supplementary grant

备用追加补助金


Reserves Management Department [Hong Kong
Monetary Authority]

储备管理部〔香港金融管理局〕


resettlement grant
转业补助金；迁置补助金
resident director
本地董事
residential mortgage
住宅按揭
residual acceptor of foreign exchange
外汇的最后承兑人
residual deficit
剩余赤字
residual method
余值法
residual method of valuation
余值估计法
residual payment
余款；剩余付款
residual supplier of foreign exchange
外汇的最后供应者
residual value
剩余价值；残余价值
residuary estate
剩余遗产
residue
剩余额；剩余财产
residue of expenditure
开支剩余额
resistance line
阻力线
Resource Allocation Exercise [RAE]
资源分配工作
Resource Allocation
expenditure
经常开支资源分配工作
Exercise for recurrent
resource bid
资源申请
resource bureau
资源局
Resources Management
Services Bureau]
Unit [RMU] [Economic


资源管理组〔经济局〕


responsible director

责任董事


restatement of account

重整帐目


restocking

补充存货


restricted auction

限制条件拍卖


restricted banking licence

有限制银行牌照


restricted licence bank

有限制牌照银行


restricted tender

局限性投标；“围内”投标


restriction notice

限制通知书


restrictive endorsement

限制背书


results announcement

业绩公布


retail banking

零售银行业务


retail business

零售业务


retail client

“散户”；“散客”


retail dealer

零售商


retail deposit

零售存款


retail deposit interest rate

零售存款利率


retail interest rate

零售利率


retail investor

“散户”投资者；个人投资者


retail market

零售市场


retail participation

“散户”入市


retail price

零售价格


retail price index

零售价格指数


retained business

保留业务


retained earnings

留存收益


retained import

留用进口货物


retained profit

留存盈利


retention

保留额；自留额


retention money

保留金；保留款项


retention ratio

自留额比率


retirement scheme management category X business

退休计划管理第Ｘ类业务


Retirement Schemes and Insurance and Bureau
Administration Section [Financial Services Bureau]

退休计划及保险及行政组〔财经事务局〕


retiring partner

退出的合伙人


retiring trustee

退职受托人


retrocession

转分保


retrocession premium

转分保保费


retrocessionaire

转分保人


return

收益；回报率；报表；报税表


Return of Computerized Payroll Emoluments

电脑计算薪俸表格


return on assets

资产回报率


Return on Loans, Advances and Provisions

贷款、垫款及备付金申报表


revaluation

重估价值；升值


revaluation of rateable values

重估应课差饷租值


revaluation year

重估应课差饷租值年度


revenue

收入；收益；税收


revenue account

收入帐


revenue base

收入基数；收入基础


revenue collection

征税；收取税款


revenue department

税收部门；管理政府收入的部门


revenue estimates

收入预算


revenue from properties and investments

来自物业及投资的收入


revenue measure

征税措施；收入措施


revenue outturn

收入结算


revenue paper

税收文件


revenue policy

征税政策；收入政策


revenue proposal

征税建议；税收建议；收入建议


revenue shortfall

收入不足


revenue stamp

税收印花


revenue-earning department

赚取收入的部门


revenue-generating department

带来收入的部门


reversionary estate

复归产业权


reversionary interest

复归权益


Review of Companies Ordinance Consultancy Report

《检讨香港公司条例顾问研究报告》


revised assessment

修订评税


revised estimates

修订预算


revised estimates of expenditure

修订开支预算


revised estimates of revenue

修订收入预算


revised preliminary estimates of gross domestic
product

本地生产总值的修订初步估计


revive

回升；复苏


revocable letter of credit

可撤销信用证


revocation

撤销


revocation of licence

撤销牌照


revolving fund

周转基金；循环基金


revolving letter of credit

循环信用证


revote

再拨款


reward

酬金


right of control risk management system
控制权
风险管理系统；风险管理制度
right of conversion into stock risk of breakage
兑换证券的权利
破损险
right of pre-emption risk of non-delivery
优先购买权
遗失险
right of retainer risk of rust
遗产保留权；财产保留权
损险
right of retention risk of shortage
保留权
短量险
right to receive income from property risk of sweat damage
从财产收取入息的权利
潮腐险
right to rescind risk premium
撤销的权利
风险溢价
rights issue risk weight
供股〔上市方式〕；认股权发行；配售新股
风险加权数
rights issue prospectus risk weighted exposure
供股章程
加权风险值
ring "risk-based" approach
交易圈
“以风险为依据”的方法
ring out risk-capping
平仓；经纪之间期货交易相互结算
限制风险
rising price roll forward
价格上涨
向前推展；向前滚进
risk roll over
风险
转仓；滚计；滚转；续期
risk adjustment rolling forex
风险调整
日转期汇
risk assets rolling plan
风险资产
滚动式计划；逐年延展计划
risk assets ratio rolling settlement
风险资产比率
滚动交收
risk exposure round lot
风险承担
交易单位；整数成批股票；“一手”
risk management round off
风险管理
以整数计；四舍五入
Risk Management Guidelines for Derivatives round to nil
《衍生工具风险管理指引》
化为零计


round turn

完整交易；轧平交易


round up

清盘


rounded-up sub-total

化成整数的小计


round-trip contract

平仓合约


Royal Bank of Canada

加拿大皇家银行


Royal Bank of Scotland plc

苏格兰皇家银行


royalty

专营权费；专利权费；特许权使用费


rule of equity

衡平法；衡平法规则


Rules and Operation Procedure of Hong Kong
Securities Clearing Company Limited

《香港中央结算有限公司规则及运作程序》


Rules Governing the Listing of Securities [Listing
Rules] [Stock Exchange of Hong Kong Limited]

《证券上市规则》〔《上市规则》〕〔香港联合交易所
有限公司〕


Rules of the Exchange [Stock Exchange of Hong
Kong Limited]

《交易所规则》〔香港联合交易所有限公司〕


Rules on Interest Rates and Deposit Charges

《利率及存款收费规则》


run on a bank

银行挤兑；银行挤提


runner

“驳脚”经纪；传递员


running expenses

管理费用；经常费用


running-down of business

缩减业务


S:
safe custody business
保管业务


safe custody fee

保管费


safe deposit box rental received

保管箱租项收入


safeguarding assets

保障资产


safety factor

安全系数


safety margin of profitability

盈利能力的安全界限


Sakura Bank, Limited


樱花银行


salaried employee

受薪雇员


salaried office

受薪职位


salaries tax

薪俸税


salaries tax assessment

薪俸税评税


salaries tax borne by the employer

由雇主代付的薪俸税


salaries tax payable

应缴的薪俸税


salaries tax payer

缴交薪俸税人士


salaries tax return

薪俸税报税表


salaries tax threshold

薪俸税的免缴税入息额


salary

薪金；薪俸


salary adjustment

薪金调整


salary earner

受薪人士


salary rate index

薪金率指数


salary statement

薪俸结算书


sale and purchase agreement

买卖协议


sale by auction

拍卖


sale by private treaty

以私人协约形式售卖


sale by public auction

公开拍卖


sale by tender

招标出售


sale of assets

售卖资产


sale proceeds

售卖得益；销售收入


sales account

销货帐


sales commission

销售佣金


sales counter

销售柜台


sales price index

销售价格指数


sales tax

销售税


sampling frame

抽样范围


sampling theory

抽样理论


samurai bond

武士债券；外国日元债券


sanction

认许；制裁


Sanwa Bank, Limited

三和银行


Sanwa International Finance Limited

三和国际财务有限公司


satisfaction

清偿


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


经纪佣金收费表


scale of fees

收费率；收费表


schedule

清单；一览表；细目单；附表


schedule of charges

费用表


schedule of dealing

交易清单


schedule of property

财产清单


schedule of proportion

比例表


Schedule of Rates

标准收费表


scheme of arrangement

债务偿还安排


Scheme of Control

管制计划


Scheme of Control Agreement [SCA]

《管制计划协议》


Schengen Agreement

《神根协议》


Schroders Asia Limited

宝源亚洲有限公司


scrip

临时股票


scrip dividend

以股代息


scrip dividend scheme

以股代息计划


scrip issue

红股发行


scripless dealing of shares

无单股份交易


SEANZA forum of bank supervisors

东南亚、新西兰与澳洲银行业监理组织


search fee

查册费


seasonal adjustment

季节性调整


seasonal deficit

季节性赤字


seasonal fluctuation

季节性波动


seasoned securities

优质证券；价格稳定的证券


second and third liner

二三线股


second board

第二板市场


second calculation

第二计算法


second line stock

二线股票


second mortgage

第二按揭；第二抵押权


second participant

第二参与者


Second Quarter Economic Report 19XX

《一九ＸＸ年第二季经济报告》


secondary insider

次要的内幕人士


secondary listing

第二上市


secondary market

二级市场；次级市场；第二市场


secondary mortgage market

第二按揭市场


secondary production

第二级生产；第二产业


Secretary for Economic Services

经济局局长


Secretary for Financial Services

财经事务局局长


Secretary for the Treasury


库务局局长


sectional group

个别利益集团


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


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


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


Shanghai Securities Central Clearing and Registration
Corporation

上海证券中央登记结算公司


Shanghai Stock Exchange

上海证券交易所


share

股份；股票；份额


share beneficially owned

实益股份；实益拥有股份


share capital

股本


share certificate

股票


share dealing

股票交易；股票买卖


share in issue

已发行股份；已发行股票


share investment

股份投资


share margin lending

“按仓”贷款


share market

股票市场


share of a business

生意股份


share of mutual fund

互惠基金股份


share of profit

利润份额


share on local register

当地登记册所载的股份


share option

股票期权；认股权；股份认购权


share pending listing

等候上市股份


share premium account

股份溢价帐户


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


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


单一评税
中小型企业
single entry system Small and Medium Enterprises Committee
单式簿记制度
中小型企业委员会
single equation model small bankruptcy
单方程模式
小额破产案
single fund small business
单一基金
小型企业
single market, the [Europe] Small Claims Tribunal
单一市场〔欧洲〕
小额钱债审裁处
single parent allowance Small Claims Tribunal Suitors Fund Account
单亲免税额
小额钱债审裁处诉讼人储存金帐户
single premium small depositor
整付保费
小额存户
single premium policy small economy
整付保费保单
小规模经济体系
single tender small estate
单一投标
小额遗产
sinking fund smart card
偿债基金
智能卡；聪明卡
size criterion [banking] snake
资产限额准则〔银行业〕
蛇形浮动；蛇形浮动汇率制
size of issue soaring market
发行量
旺市；好市；暴涨的市况
size of the economy Social Security Assistance Index of Prices
经济规模
社会保障援助价格指数
slacken social welfare expenditure
放缓；呆滞
社会福利开支
slow down Societe de Compensation des Marches Conditionels
减慢；放缓；退减
巴黎期权市场结算所
slow trading Societe Generale
交投呆滞
法国兴业银行
sluggish Societe Generale Asia Limited
市势疲弱；市况呆滞
法国兴业亚洲有限公司
sluggish turnover Society of Actuaries of the United States of America
交投呆滞
美国精算师公会
slump Society of Chinese Accountants and Auditors
急跌；下挫
华人会计师公会
small and medium enterprise [SME] Society of Worldwide Interbank Financial
133


Telecommunication [SWIFT] SPC Credit Limited
环球银行财务电讯协会
美国太平洋信贷有限公司
socio-economic infrastructure special cash bonus
社会经济基础建设
特别现金红利
soft currency Special Coin Suspense Account
软货币；弱势货币
特别硬币暂记帐
soft dollar practice special crossed cheque
收取非金钱利益的做法
特别划线支票
soft market special crossing
市况疲软
特别划线
sole executor special debt securities
唯一的遗嘱执行人
特别债务证券
sole proprietor special drawing right [SDR]
独资经营者
特别提款权
sole proprietorship special economic zone
独资经营
经济特区
sole trustee special endorsement
单一受托人
记名背书
soliciting business special expenditure
招揽生意
特别开支
solid growth special fund
稳健增长
特别基金
solvency special grant
偿债能力；偿付能力
特别补助金
Solvency Fund special levy
无偿付能力赔偿基金
特别征费〔证券〕；特别附加费
source of additional revenue Special Levy Fund
额外收入来源
特别征费基金
source of fund special manager
资金来源
特别经理人
South Sea Bubble special payment
“南海泡影”；南海泡沫事件
特别付款
South-East Asian Central Banks [SEACEN] special proxy
东南亚中央银行组织
特别委托书
sovereign risk special rates grant
政治风险；主权风险
特别差饷补助金
soyabean futures special surplus
大豆期货；期豆
特别盈余


Special Suspense Account

特别暂记帐


special trust

特别信托


special warrant

特别拨款令；特别支款授权书


specific charge

特定押记


specific deduction

特定扣税项目


specific duty

从量税


specific duty rate

从量税率


specific relief

特定宽免


specific sum

指明款项


specified rate rules

指定利率规则


specified tax

指明税项


speculation

投机


speculative activity

投机活动


speculative attack

投机冲击


speculative position

投机盘


speculative pressure

投机压力


spending guideline

开支指引；开支预算的指引


spending pattern

开支模式；消费模式


spending power

消费力


split

拆细；拆股


split share

已拆细股份；已分割股份


split trust

分类信托


spoiled stamp

损坏的印花


spot

即期；现货


spot assets

现金资产；现金存款


spot contract

现货合约


spot exchange rate

即期汇率；现货兑换率


spot foreign currency assets

即期外币资产


spot foreign currency liabilities

即期外币负债


spot index

现货指数


spot market

现货市场


spot month

现货月份


spot month trading

现货月份交易


spot price

现货价格


spot rate

即期汇率；现货汇率；现货价


spot settlement

即场成交；现场交易


spot trading

现货交易


spot transaction

现货交易；现汇交易


spread

差价；利率差距；利润幅度；价位


spread back

拨回有关年度评税


spread margin

跨期保证金；跨期按金


spread option

复式期权；取差期权


spread table

价位表


spread trading

跨期买卖；跨价买卖


spreading

跨期买卖；跨价买卖


square position

平仓；轧平差额


squeeze

“迫仓”；“夹仓”；紧缩


stabilization fund

稳定金


staff on-cost

职员附加费用；员工间接费用


staff-related expenses

与职员有关的费用；与员工有关连的开支


stag

投机认股者；“炒”新股者；新股套利者


stakeholder

保证金保存人


stale cheque

过期支票


stamp

印花


stamp duty

印花税；厘印费


stamp duty on contract note

成交单据印花税


stamp duty on conveyance of land

土地转让印花税


stamp duty on conveyance of properties

物业转让印花税


stamp duty on property transactions

物业交易印花税


stamp duty on stock transfers

股票交易印花税


stamp duty rate

印花税税率


stamp duty relief

印花税宽免


Stamp Office [Inland Revenue Department]

印花税署〔税务局〕


standard amount [taxation]

标准免税额


Standard and Poor's 500 Index
标准普尔
500指数


Standard and Poor's Corporation

标准普尔公司


Standard and Poor's Rating

标准普尔评级


Standard Chartered Bank

渣打银行


standard conversion rate

划一兑换率；划一折合率


Standard London (Asia) Limited

英国标旗（亚洲）有限公司


standard of accounting and auditing practices

会计及核数执业准则


standard of disclosure

披露标准


standard rate

标准税率；标准收费率


standard rate zone

标准税率范围


standard share

标准定额股；标准股票


standard valuation method

标准估价方法


standby credit

备用信贷


standby facility

备用贷款


Standing Accounting Instructions

《常务会计指令》


Standing Committee on Company Law Reform

公司法改革常务委员会


standing offer

有效要约


Standing Order Form for Tax Reserve Certificate

长期委购储税券通知书


stand-over order

暂缓缴税令


Star Chamber

高层资源会议


Star Chamber Action Group

高层资源会议策动小组


Star Chamber review

高层资源会议总结；高层资源会议检讨


start-up cost

开办成本；筹备费用


start-up grant

成立初期补助金


State Administration of Exchange Control [China]

国家外汇管理局〔中国〕


State Bank of India

印度国家银行


statement

结算书；报表；说明书


statement in lieu of prospectus

代替招股章程陈述书


statement of account

帐目报表


statement of adjustment

调整说明书


statement of affairs

资产负债状况说明书


statement of annual account

周年帐目报表


statement of assets and liabilities

资产负债表


statement of calculation

计算说明


statement of income and expenditure

收支报告；收支结算表


statement of loss

亏损表


statement of loss and gain

损益计算表


statement of profit and loss

损益计算表


statement of receipts and payments by the
Government

政府收支总表


Statement of Standard Accounting Practice [SSAP]

《会计实务准则》


Statements of Insurance Practice

《保险业业务惯例声明》


state-owned enterprise

国营企业


statistical analysis and modelling

统计分析及编制统计模型


statistical indicator

统计指标


statistical summary

统计摘要；统计概要


Statistical Yearbook

《统计年报》


statute-barred debt

已逾时效的债项


Statutes of Distribution

《遗产分配法规》


statutory business

法定业务


statutory charge

法定收费


statutory compensation

法定补偿金


statutory corporation

法定公司


statutory debt

法定债项


statutory declaration

法定声明


statutory trust

法定信托


stay buoyant

保持畅旺


steady growth

稳步增长


steep rise

急升


sterling area

英镑区


Sterling Guarantee Agreement

《英镑保证协议》


stock

证券；股票；股额；公债；存货


stock adjustment

存货调整


stock balance summary

股票往来报告表


stock book

存货簿


stock borrowing and lending agreement

证券借用及借出协议


stock broker

股票经纪


stock certificate

股票；股票证书


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


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”



sub-fund subsidiary company
成分基金
附属公司；子公司
subhead subsidiary ledger
分目；开支分目
明细分类帐；辅助分类帐
subhead of expenditure Subsidiary Note Security Fund
开支分目
辅助纸币保证基金
sub-index subsidy
分类指数
津贴；补贴
subject to a trust subsidy code
受信托规限
补贴守则
subject to tax subsistence allowance
须课税
生活津贴；膳食津贴；膳宿津贴
subordinated debt substandard loan
后偿债项
次级贷款
subordinated deposit substantial appreciation of prices
无优先权存款
价格大幅上扬；价格飙升
subordinated loan substantial benefit
附属贷款
实质利益
subordinated loan stock substantial savings
后偿债权股额
巨额储蓄
sub-purchaser substantial shareholder
转购人
大股东
subscriber substantial transaction
认购人；认购者
重大交易
subscription sub-subsidiary company
认购；认股；会费
再附属公司
subscription list sub-total
认购名单
小计
subscription price sub-transferee
认购价格
次承让人
subscription rate sub-transferor
认购率
次出让人
subsequent allowance sub-underwrite
以后免税额
分包销
subsidiary sub-underwriter
附属公司
分包销商
subsidiary business sub-underwriting commission
副业；附属业务
分包销佣金


sub-underwriting contract

分包销合约


subvention

资助金


subvention system

补助制度；资助制度


Subventions and Lotteries Fund Advisory Committee

津贴及奖券基金谘询委员会


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


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


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


税项宽减
税网
tax credit tax payable
税收抵免
应缴税款
tax deductible tax position
在计算税项时扣除；可扣除的税款
课税情况
tax defaulter tax proposal
欠税者
税收建议
tax discharged tax refundable
注销的税款
可发还的税款
tax due tax regime
到期应缴税款
税制
tax element tax relief
税收成分
税项宽免
tax evasion tax representative
逃税；瞒税
税务代表
tax exemption Tax Reserve Certificate
免税
储税券
Tax Exemption Certificate Tax Reserve Certificate Scheme
免税证明书
储税券计划
tax haven tax return
避税乐园；避税天堂
报税表
tax heldover tax stoodover
延缓缴纳的税款
延缓缴纳的税款
tax holiday tax system
免税期
课税制度；税制
tax in default tax threshold
拖欠税款
免缴税入息额；免缴税额
Tax Innovation Committee tax undercharged
新税项审议委员会
短征税款
Tax Inspector tax year
税务督察
课税年度
tax investigation taxable
税务调查
应课税
tax liability taxable bracket
纳税责任；税务负担
应课税组别
tax loophole taxable capacity
税制漏洞
纳税能力
tax net taxable income


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


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


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


total assessable income total property lending
应评税入息总额
物业贷款总额
total business turnover total rates charges
营业总额
差饷总征收率
total capital expenditure total receipt
资本总开支；非经常总开支
收入总额
total commitment value total revenue
承担总值
总收入
total cost of realization total shipping income
变现的费用总额
总航运入息
total expenditure total shipping profit
总开支；总支出
总航运利润
total export total tax payable
出口总额；出口总值
应缴税款总额
total final demand tourist price index
最后需求总额
游客价格指数
total government revenue Toyo Trust and Banking Co., Ltd.
政府总收入
东洋信托银行
total gross expenditure Toyo Trust Asia Limited
开支总额；总开支毛额
东洋信托亚洲有限公司
total gross output track record
产量总额
往绩；业绩记录
total income trade
入息总额
贸易；行业
total indebtedness trade aggregate
总负债
贸易总体数字
total lending trade balance
贷款总额
贸易差额
total liabilities trade bill
负债总额
商业票据
total market capitalization trade credit
资本市值总额；市价总值
商业信用；贸易信贷
total money trade date
总金额
交易日期
total net interbank borrowing trade deficit
银行同业拆入净额总值
贸易逆差；贸易赤字；入超
total outstanding loans trade discount
未偿还贷款总额
营业折扣；贸易折扣


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


trading in shares transaction for money consideration
股份买卖
以金钱为代价的交易
trading limit transaction levy
交易限额
交易征费
trading malpractice transaction note
不当交易手法
交易单据
trading particulars transaction number
交易详情
交易号码
trading profit transaction price
营业利润；交易收益；销售毛利
成交价
trading receipt transfer
营业收入
转移；转让；转帐；过户；转拨
trading record transfer agent
交易记录
过户代理
trading report transfer book
买卖报表
过户登记册
trading rules transfer certificate
交易规则
过户证明书
trading stock transfer credit voucher
营业存货；商品存货
转帐存款传票
trading system transfer debit voucher
交易系统
转帐支款传票
trading terminal transfer deed
交易终端机
转让契据；“过户纸”
trading unit transfer deed stamp
交易单位；买卖单位
转让契据印花；“过户纸”印花
trading volume transfer deed stamp duty
交易量；交投量
转让契据印花税；“过户纸”印花税
traditional voice broker transfer fee
传统经纪
过户费
Trans Canada Options, Inc. transfer income
泛加拿大期权有限公司
转让收入；转让收益
transaction transfer of assets across jurisdictions
交易
跨境资产转移
transaction and clearing fees transfer of business
交易和结算费
业务转让
transaction cost transfer of securities as security for a loan
交易成本
转让证券作为贷款抵押


transfer of stock travelling expenses
公债的转让；股票的转让
交通费
transfer of title treasurer
产权转移；所有权转移；“转名”
司库
transfer order Treasury
移交令；转移令
库务署
transfer payment Treasury Accountant
转让付款；转拨款项
库务会计师
transfer to... Treasury Accounts Branch [Treasury]
转拨入……
库务会计部〔库务署〕
Transfer Voucher treasury bill
转拨凭单
国库券；短期国库券
transferee treasury bond
受让人；承让人
国库债券；长期国库券
transferee company treasury note
受让人公司
国库票据；中期国库券
transferor treasury securities
出让人；转让人
国库证券
transferor by delivery treasury stock
以交付方式转让汇票的移转人
库存股票
transferor company treaty business
出让人公司
协约业务
transferred from... treaty negotiation
由……转拨
协约谈判
transitional adjustment treaty reinsurance business
过渡时期的调整
协约再保险业务
transitional grant trend analysis
过渡期补助金
趋势分析
translation of foreign currencies trend growth
外币换算
趋势增长
Travel Industry Compensation Fund trend growth rate
旅游业赔偿基金
趋势增长率
traveller's cheque trend line
旅行支票
趋向线
traveller's letter of credit trend projection
旅行信用证
趋势预测
travelling allowance triennial equalization account
交通津贴
三年平均帐


triennial grant trust instrument
三年一次的拨款
信托文书
trigger point trust liabilities
触发点
信托负债
trigger ratio trust money
触发比率
信托金钱
trim back trust of a public character
削减
属公共性质的信托
troy trust period
金衡制
信托期
true account trust property
真实帐目
信托财产
true annual percentage rate trust receipt
真正百分比年利率
信托收据
true market value trust securities
真正市值
信托证券
true owner trust will
真正拥有人
信托遗嘱
trust trustee
信托
受托人
trust account trustee company
信托帐户
受托人公司
trust assets trustee for sale
信托资产
售产受托人
trust capital trustee of residuary estate
信托资本
剩余遗产受托人
trust company trustee's account
信托公司
受托人帐目
trust corporation trustees trading account
信托法团
受托人营业帐目
trust deed trusteeship
信托契据；信托契约
托管权
trust estate trustor
信托产业
信托人
trust for sale turnover
售产信托
交投量；营业额；成交额
trust fund turnover tax
信托基金
按营业额征收的税项；营业税


U:
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


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


unilateral restraint

单方限制


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


United Nations Development Programme [UNDP]

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


unquoted securities unsolicited call
非上市证券
主动与准客户接触
unquoted share unspent balance
非上市股票
未用余额
unrealized profit unspent grant
未实现利润
未拨用的补助金
unredeemed goods unsystematic risk
未赎回物品
非系统性风险
unregistered company unusual transaction
非注册公司
不寻常的交易
unregistered share unwanted stamp
未登记股份
不需用的印花
unreimbursed charges unwritten sale agreement
未偿付费用
非书面买卖协议
unsatisfied debt up limit
未完全清付债款
升停板
unsecured up reversal
无抵押
回升
unsecured creditor uplift
无抵押债权人
撤销；解除
unsecured guaranteed bond up-market
无抵押的保证债券
高档市场
unsecured liabilities upset premium
无抵押债务
标金底价
unsecured loan upset price
无抵押贷款
拍卖底价；最低售价
unsecured loan stock upswing
无抵押债权股额
上升；回升
unsecured obligation uptrend
无抵押的负债
升势；上扬
unsecured paper assets upturn
无担保的票据资产
回升
unsettled contract upward adjustment
未交收合约
向上调整
unsettled order report usual rate of net profit
逾期交收报告
通常纯利润率
unsettled position usufruct
未完成的合约；未成交的买卖；未平仓
使用收益权


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


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


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
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
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 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 AnnualMeeting 世界银行／国际货币基金组织年会
World Competitiveness Report 19XX [published by the International Institute for ManagementDevelopment 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
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
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
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