按可比口径 on comparable basis

按轻重缓急 to prioritize

暗补 implicit subsidy

暗亏 hidden loss

Ｂ

颁发营业执照 to license; to grant a licence to

办理存款业务 to take deposits

保护农民的生产积极性 to protect farmers' incentive to produce

备付金（超额准备金） excess reserves

本外币并账 consolidation of domestic and foreign currency accounts

本外币对冲操作 sterilization operation

本位利益 localized interest; departmentalism

奔小康 to strive to prosper;to strive to become well-to-do

避税（请见"逃税"） tax avoidance

币种搭配不当 currency mismatch

币种构成 currency composition

变相社会集资 disguised irregular (or illegal) fund raising

表外科目（业务） off-balance-sheet items (operation)

薄弱环节 weaknesses; loopholes

不变成本 fixed cost

不变价 at constant price; in real terms

不动产 real estate

不良贷款（资产） problem loans; non-performing loans (assets)

Ｃ

财务公司 finance companies

财政赤字 fiscal deficit

财政挤银行 fiscal pressure on the central bank (over monetary policy)

财政政策与货币政策的配合 coordination of fiscal and monetary policies

采取循序渐进的方法 in a phased and sequenced manner

操作弹性 operational flexibility

操纵汇率 to manipulate exchange rate

产品构成 product composition; product mix

产品积压 stock pile; excessive inventory

产销率 current period inventory; (即期库存，不含前期库存) sales/outputratio

产销衔接 marketability

产业政策 industrial policy

长期国债 treasury bonds

敞口头寸 open position

炒股 to speculate in the stock market

承购包销 underwrite (securities)

成套机电产品 complete sets of equipment; complete plant (s)

城市信用社 urban credit cooperatives (UCCs)

城市合作银行 urban cooperative banks; municipal united banks

城市商业银行 municipal commercial banks

城乡居民收入增长超过物价涨幅 real growth in household income

持续升温 persistent overheating

重复布点 duplicate projects

重置成本 replacement cost

重组计划 restructuring plan

筹资渠道 funding sources; financing channels

初见成效 initial success

出口统一管理、归口经营 canalization of exports

出口退税 export tax rebate

储蓄存款 household deposits (不完全等同于西方的 savings deposits, 前者包括活期存款，后者不包括。)

储蓄分流 diversion of household deposits

储源萎缩 decline in the availability of household savings

传导机制 transmission mechanism

从价税 ad valorem tax

从紧控制 tight control

存贷款比例 loan/deposit ratio

存款保险体系 deposit insurance system

存款货币银行 deposit money banks

存款准备金 required reserves

Ｄ

打白条 issue IOU

大额存单 certificate of deposit (CD)

大额提现 withdraw deposits in large amounts

大面积滑坡 wide-spread decline

大一统的银行体制 (all-in-one) mono-bank system

呆账（请见"坏账"） bad loans

呆账准备金 loan loss reserves (provisions)

呆滞贷款 idle loans

贷款沉淀 non-performing loans

贷款分类 loan classification

贷款限额管理 credit control; to impose credit ceiling

贷款约束机制 credit disciplinary (constraint) mechanism

代理国库 to act as fiscal agent

代理金融机构贷款 make loans on behalf of other institutions

戴帽贷款 ear-marked loans

倒逼机制 reversed transmission of the pressure for easing monetary condition

道德风险 moral hazard

地区差别 regional disparity

第一产业 the primary industry

第二产业 the secondary industry

第三产业 the service industry; the tertiary industry

递延资产 deferrable assets

订货不足 insufficient orders

定期存款 time deposits

定向募集 raising funds from targeted sources

东道国（请见"母国"） host country

独立核算 independent accounting

短期国债 treasury bills

对冲操作 sterilization operation; hedging

对非金融部门债权 claims on non-financial sector

多种所有制形式 diversified ownership

Ｅ

恶性通货膨胀 hyperinflation

二级市场 secondary market

Ｆ

发行货币 to issue currency

发行总股本 total stock issue

法定准备金 required reserves; reserve requirement

法人股 institutional shares

法人股东 institutional shareholders

法治 rule of law

房地产投资 real estate investment

放松银根 to ease monetary policy

非现场稽核 off-site surveillance (or monitoring)

非银行金融机构 non-bank financial institutions

非赢利性机构 non-profit organizations

分税制 assignment of central and local taxes; tax assignment system

分业经营 segregation of financial business (services); division of business scope based on the type of financial institutions

风险暴露（风险敞口） risk exposure

风险管理 risk management

风险意识 risk awarenes

风险资本比例 risk-weighted capital ratios

风险资本标准 risk-based capital standard

服务事业收入 public service charges; user's charges

扶贫 poverty alleviation

负增长 negative growth

复式预算制 double-entry budgeting; capital and current budgetary account

Ｇ

改革试点 reform experimentation

杠杆率 leverage ratio

杠杆收购 leveraged buyout

高息集资 to raise funds by offering high interest

个人股 non-institutional shares

根本扭转 fundamental turnaround (or reversal)

公开市场操作 open market operations

公款私存 deposit public funds in personal accounts

公用事业 public utilities

公有经济 the state-owned sector; the public sector

公有制 public ownership

工业成本利润率 profit-to-cost ratio

工业增加值 industrial value added

供大于求 supply exceeding demand; excessive supply

鼓励措施 incentives

股份合作企业 joint-equity cooperative enterprises

股份制企业 joint-equity enterprises

股份制银行 joint-equity banks

固定资产贷款 fixed asset loans

关税减免 tariff reduction and exemption

关税减让 tariff concessions

关税优惠 tariff incentives; preferential tariff treatment

规范行为 to regularize (or standardize)...behavior

规模效益 economies of scale

国计民生 national interest and people's livelihood

国家对个人其他支出 other government outlays to individuals

国家风险 country risk

国际分工 international division of labor

国际收支 balance of payments

国有独资商业银行 wholly state-owned commercial banks

国有经济（部门） the state-owned (or public) sector

国有企业 state-owned enterprises (SOEs)

国有制 state-ownership

国有资产流失 erosion of state assets

国债回购 government securities repurchase

国债一级自营商 primary underwriters of government securities

过度竞争 excessive competition

过度膨胀 excessive expansion

过热迹象 signs of overheating

Ｈ

合理预期 rational expectation

核心资本 core capital

合资企业 joint-venture enterprises

红利 dividend

宏观经济运营良好 sound macroeconomic performance

宏观经济基本状况 macroeconomic fundamentals

宏观调控 macroeconomic management (or adjustment)

宏观调控目标 macroeconomic objectives (or targets)

坏账 bad debt

还本付息 debt service

换汇成本 unit export cost;local currency cost of export earnings

汇兑在途 funds in float

汇兑支出 advance payment of remittance by the beneficiary's bank

汇率并轨 unification of exchange rates

活期存款 demand deposits

汇率失调 exchange rate misalignment

混合所有制 diversified (mixed) ownership

货币政策态势 monetary policy stance

货款拖欠 overdue obligations to suppliers

　Ｊ

基本建设投资 investment in infrastructure

基本经济要素 economic fundamentals

基本适度 broadly appropriate

基准利率 benchmark interest rate

机关团体存款 deposits of non-profit institutions

机会成本 opportunity cost

激励机制 incentive mechanism

积压严重 heavy stockpile; excessive inventory

挤提存款 run on banks

挤占挪用 unwarranted diversion of (financial) resources(from designated uses)

技改投资 investment in technological upgrading

技术密集型产品 technology-intensive product

计划单列市 municipalities with independent planning status

计划经济 planned economy

集体经济 the collective sector

加大结构调整力度 to intensify structural adjustment

加工贸易 processing trade

加快态势 accelerating trend

加强税收征管稽查 to enhance tax administration

加权价 weighted average price

价格放开 price liberalization

价格形成机制 pricing mechanism

减亏 to reduce losses

简化手续 to cut red tape; to simplify (streamline) procedures

交投活跃 brisk trading

缴存准备金 to deposit required reserves

结构扭曲 structural distortion

结构失调 structural imbalance

结构性矛盾突出 acute structural imbalance

结构优化 structural improvement (optimization)

结汇、售汇 sale and purchase of foreign exchange

金融脆弱 financial fragility

金融动荡 financial turbulence

金融风波 financial disturbance

金融恐慌 financial panic

金融危机 financial crisis

金融压抑 financial repression

金融衍生物 financial derivatives

金融诈骗 financial fraud

紧缩银根 to tighten monetary policy

紧缩政策 austerity policies; tight financial policies

经常账户可兑换 current account convertibility

经济特区 special economic zones (SEZs)

经济体制改革 economic reform

经济增长方式的转变 change in the main source of economic growth (from investment expansion to efficiency gains)

经济增长减速 economic slowdown;moderation in economic growth

经济制裁 economic sanction

经营自主权 autonomy in management

景气回升 recovery in business activity

境外投资 overseas investment

竞争加剧 intensifying competition

局部性金融风波 localized (isolated) financial disturbance

　Ｋ

开办人民币业务 to engage in RMB business

可维持（可持续）经济增长 sustainable economic growth

可变成本 variable cost

可自由兑换货币 freely convertible currency

控制现金投放 control currency issuance

扣除物价因素 in real terms; on inflation-adjusted basis

库存产品 inventory

跨国银行业务 cross-border banking

跨年度采购 cross-year procurement

会计准则 accounting standard

Ｌ

来料加工 processing of imported materials for export

离岸银行业务 off-shore banking (business)

理顺外贸体制 to rationalize foreign trade regime

利率杠杆的调节作用 the role of interest rates in resource allocation

利润驱动 profit-driven

利息回收率 interest collection ratio

联行清算 inter-bank settlement

连锁企业 franchise (businesses); chain businesses

良性循环 virtuous cycle

两极分化 growing income disparity;polarization in income distribution

零售物价指数 retail price index (RPI)

流动性比例 liquidity ratio

流动资产周转率／流通速度 velocity of liquid assets

流动资金贷款 working capital loans

流通体制 distribution system

流通网络 distribution network

留购（租赁期满时承租人可购买租赁物） hire purchase

垄断行业 monopolized industry (sector)

乱集资 irregular (illegal) fund raising

乱收费 irregular (illegal) charges

乱摊派 unjustified (arbitrary) levies

Ｍ

买方市场 buyer's market

卖方市场 seller's market

卖出回购证券 matched sale of repo

贸易差额 trade balance

民间信用 non-institutionalized credit

免二减三 exemption of income tax for the first two years of making profit and 50% tax reduction for the following three years

明补 explicit subsidy

明亏 explicit loss

名牌产品 brand products

母国（请见"东道国"） home country

Ｎ

内部控制 internal control

内部审计 internal audit

内地与香港 the mainland and Hong Kong

内债 domestic debt

扭亏为盈 to turn a loss-making enterprise into a profitable one

扭曲金融分配 distorted allocation of financial resources

农副产品采购支出 outlays for agricultural procurement

农村信用社 rural credit cooperatives (RCCs)

Ｐ

泡沫效应 bubble effect

泡沫经济 bubble economy

培育新的经济增长点 to tap new sources of economic growth

片面追求发展速度 excessive pursuit of growth

平衡发展 balanced development

瓶颈制约 bottleneck (constraints)

平稳回升 steady recovery

铺底流动资金 initial (start-up) working capital

普遍回升 broad-based recovery

配套改革 concomitant (supporting) reforms

配套人民币资金 local currency funding of...

Ｑ

企业办社会 enterprises burdened with social responsibilities

企业集团战略 corporate group strategy

recovery

burdened with social responsibilities

企业集团战略 corporate group strategy

企业兼并重组 company merger and restructuring

企业领导班子 enterprise management

企业所得税 enterprise (corporate) income tax

企业效益 corporate profitability

企业资金违规流入股市 irregular flow of enterprise funds into the stock market

欠税 tax arrears

欠息 overdue interest

强化税收征管 to strengthen tax administration

强制措施 enforcement action

翘尾因素 carryover effect

切一刀 partial application

清理收回贷款 clean up and recover loans

（破产）清算 liquidation

倾斜政策 preferential policy

区别对待 differential treatment

趋势加强 intensifying trend

全球化 globalization

权益回报率 returns on equity (ROE)

缺乏后劲 unsustainable momentum

Ｒ

绕规模贷款 to circumvent credit ceiling

人均国内生产总值 per capita GDP

人均收入 per capita income

人民币升值压力 upward pressure on the Renminbi (exchange rate)

认缴资本 subscribed capital

软贷款 soft loans

软预算约束 soft budget constraint

软着陆 soft landing

Ｓ

三角债 chain debts; inter-enterprise arrears

善政廉政 good governance

商业贷款 commercial loans

上市公司 (publicly) listed corporations

设备利用 capacity utilization

社会保障 social safety net; social security (insurance)

深层次矛盾 deep-rooted structural imbalance

审批金融机构 to license financial institutions

审慎监管 prudential supervision

生产能力闲置 unutilized capacity

生息资产 interest-bearing assets

实际利用外资 disbursement of foreign capital;actual inflow of foreign investment

实际有效汇率 real effective exchange rate

实时 real time

实收资本 paid-in capital

实现利润 realized profit

市场分割 market segmentation

市场经济 market economy

市场占有率（市场份额） market share

市场准入 market access (指商品和劳务的进入);market entry (指机构的审批)

市价总值 market capitalization

适度从紧 appropriately tight

适时调节 timely adjustment

收回对金融机构贷款 to recall central bank loans (to financial institutions)

税后还贷 amortization (repayment of loans) after tax

税收流失 tax erosion

税源不足 weak tax base

私营经济（私人经济） the private sector

私有制 private ownership

所有者权益 owner's equity

Ｔ

逃税（请见"避税"） tax evasion

套汇 （１）指合法：currency swap; arbitrage

（２）指非法：illegal purchase of foreign exchange

剔除季节性因素 seasonally adjusted

调节流动性 to influence liquidity level

贴现窗口 discount window

同比 on year-on-year basis;over the same period of the previous year

同业拆借（放） inter-bank borrowing (lending)

同业拆借市场利率（中国） CHIBOR (China inter-bank offered rate)

同业融通票据 inter-bank financing bills

同业往来 inter-bank transactions

透支 overdraft

退税 tax refund (rebate)

头寸 position

吞吐基础货币 adjustment of monetary base

脱媒现象 disintermediation

Ｗ

外部审计 external audit

外国直接投资 foreign direct investment (FDI)

外汇储备 foreign exchange reserves

外汇调剂 foreign exchange swap

外汇占款 the RMB counterpart of foreign exchange reserves;the RMB equivalent of offcial foreign exchange holdings

外向型经济 export-oriented economy

外债 external debt

外资企业 foreign-funded enterprises

完善现代企业制度 to improve the modern enterprise system

完税凭证 tax payment documentation

违法经营 illegal business

委托存款 entrusted deposits

稳步增长 steady growth

稳健的银行系统 a sound banking system

稳中求进 to make progress while ensuring stability

无纸交易 book-entry (or paperless/scriptless) transaction

物价监测 price monitoring

Ｘ

吸纳流动性 to absorb liquidity

稀缺经济 scarcity economy

洗钱 money laundering

系统内调度 fund allocation within a bank

系统性金融危机 systemic financial crisis

下岗工人 laid-off employees

下游企业 down-stream enterprises

现场稽核 on-site examination

现金滞留（居民手中） cash held outside the banking system

乡镇企业 township and village enterprises (TVEs)

消费物价指数 consumer price index (CPI)

消费税 excise (consumption) tax

消灭财政赤字 to balance the budget; to eliminate fiscal deficit

销货款回笼 reflow of corporate sales income to the banking system

销售平淡 lackluster sales

协议外资金额 committed amount of foreign investment

新经济增长点 new sources of economic growth

新开工项目 new projects; newly started projects

新增贷款 incremental credit; loan increment; credit growth;credit expansion

新增就业位置 new jobs; new job opportunities

信贷规模考核 review the compliance with credit ceilings

信号失真?￠2??3? information asymmetry

信息反馈 feedback (information)

信息共享系统 information sharing system

信息披露 information disclosure

信用扩张 credir expansion

信用评级 credit rating

姓"资"还是姓"社" pertaining to socialism or capitalism; socialist or captialist

行政措施 administrative measures

需求膨胀 demand expansion; excessive demand

虚伪存款 window-dressing deposits

削减冗员 to shed excess labor force

寻租 rent seeking

迅速反弹 quick rebound

Ｙ

养老基金 pension fund

一刀切 universal application; non-discretionary implementation

一级市场 primary market

应收未收利息 overdue interest

银行网点 banking outlets

赢利能力 profitability

营业税 business tax

硬贷款（商业贷款） commercial loans

用地审批 to grant land use right

有管理的浮动汇率 managed floating exchange rate

证券投资 portfolio investment

游资（热钱） hot money

有市场的产品 marketable products

有效供给 effective supply

诱发新一轮经济扩张 trigger a new round of economic expansion

逾期贷款 overdue loans; past-due loans

与国际惯例接轨 to become compatible with internationally accepted practices

与国际市场接轨 to integrate with the world market

预算外支出（收入） off-budget (extra-budgetary) expenditure (revenue)

预调 pre-emptive adjustment

月环比 on a month-on-month basis; on a monthly basis

Ｚ

再贷款 central bank lending

在国际金融机构储备头寸 reserve position in international financial institutions

在人行存款 deposits at (with) the central bank

在途资金 fund in float

增加农业投入 to increase investment in agriculture

增势减缓 deceleration of growth; moderation of growth momentum

增收节支措施 revenue-enhancing and expenditure control measures

增长平稳 steady growth

增值税 value-added tax (VAT)

涨幅偏高 higher-than-desirable growth rate; excessive growth

账外账 concealed accounts

折旧 depreciation

整顿 retrenchment; consolidation

政策工具 policy instrument

政策性业务 policy-related operations

政策性银行 policy banks

政策组合 policy mix

政府干预 government intervention

证券交易清算 settlement of securities transactions

证券业务占款 funding of securities purchase

支付困难 payment difficulty

支付能力 payment capacity

直接调控方式向 to increase the reliance on indirect policy instruments

间接调控方式转变

职能转换 transformation of functions

职业道德 professional ethics

指令性措施 mandatory measures

指令性计划 mandatory plan; administered plan

制定和实施货币政策 to conduct monetary policy; to formulate and implement monetary policy

滞后影响 lagged effect

中介机构 intermediaries

中央与地方财政 delineation of fiscal responsibilities

分灶吃饭重点建设 key construction projects; key investment project

周期谷底 bottom (trough) of business cycle

周转速度 velocity

主办银行 main bank

主权风险 sovereign risk

注册资本 registered capital

逐步到位 to phase in; phased implementation

逐步取消 to phase out

抓大放小 to seize the big and free the small (to maintain close oversight on the large state-ownedenterprises and subject smaller ones to market competition)

专款专用 use of funds as ear-marked

转贷 on-lending

转轨经济 transition economy

转机 turnaround

转折关头 turning point

准财政赤字 quasi-fiscal deficit

准货币 quasi-money

资本不足 under-capitalized

资本充足率 capital adequacy ratio

资本利润率 return on capital

资本账户可兑换 capital account convertibility

资不抵债 insolvent; insolvency

资产负债表 balance sheet

资产负债率 liability/asset ratio; ratio of liabilities to assets

资产集中 asset concentration

资产贡献率 asset contribution factor

资产利润率 return on assets (ROA)

资产质量 asset quality

资产组合 asset portfolio

资金成本 cost of funding; cost of capital; financing cost

资金到位 fully funded (project)

资金宽裕 to have sufficient funds

资金利用率 fund utilization rate

资金缺口 financing gap

资金体外循环 financial disintermediation

资金占压 funds tied up

自筹投资项目 self-financed projects

自有资金 equity fund

综合国力 overall national strength (often measured by GDP)

综合效益指标 overall efficiency indicator

综合治理 comprehensive adjustment (retrenchment); over-haul

总成交额 total contract value

总交易量 total amount of transactions

总成本 total cost

最后贷款人 lender of last resort[/size=3]

B share Ｂ股；乙类股份
BA Asia Limited 美银亚洲有限公司
BA Finance (Hong Kong) Limited 美银财务（香港）有限公司
back duty 补缴税款
back tax 补缴税款
backdoor listing “借壳”上市；“买壳”上市
back-to-back credit 对开信贷
back-to-back loan 对销贷款
backwardation 交割延期费〔证券〕；倒价〔期货〕；现货溢价
bad debt 坏帐
bad debt provision 坏帐准备
bad year 歉年
bailee 受寄人
Bailiff 执达主任
Bailiff Office 执达主任办事处
bailment 委托保管
balance 差额；余额；结余
balance brought down 余额承上
balance brought forward 〔上年度〕结转；余额承前
balance carried down 余额转下
balance carried forward 〔本年度〕结转；余额移后
balance of international indebtedness 国际借贷差额；国际借贷平衡表
balance of international payments 国际收支差额；国际收支平衡表
balance of payments 国际收支差额；国际收支平衡表
Balance of Payments Manual [International Monetary Fund] 《国际收支手册》〔国际货币基金组织〕
balance of proceeds 收入余数
balance of trade 贸易差额
balance sheet 资产负债表
balance sheet date 结算日
balance with other banks 存放银行同业的结余
balanced budget 平衡预算
balancing allowance 结余免税额
balancing charge 结余课税
Bali International Finance Limited 百达利财务有限公司
Banca Commerciale Italiana S.p.A. 意大利商业银行
Banca Nazionale del Lavoro S.p.A. 意大利国家劳工银行S.p.A.
Banco di Napoli S.p.A. 意大利拿玻里银行S.p.A.
Bangkok Bank Public Company Limited 盘谷银行
bank acceptance 银行承兑汇票
bank account 银行帐户
bank account holder 银行帐户持有人
bank balance 银行结余
bank book 银行存摺
bank cashier order 银行本票
bank code 银行暗码
bank draft 银行汇票
Bank Examiner 银行审查主任
Bank for International Settlements 国际结算银行
bank guarantee 银行担保
bank lending 银行贷款
bank liquidity 银行流动资金
bank loan 银行贷款
Bank Melli Iran 伊朗国家银行
bank note 银行纸币；钞票
bank note handling fee 处理纸币的手续费
bank note lawfully issued 合法发行的银行纸币
bank note payable to bearer on demand 凭票要求付款予持票人的纸币
bank note transaction 货币交易
bank notes rate 现钞汇率
Bank of America (Asia) Limited 美国（亚洲）银行有限公司
Bank of America NT & SA 美国银行
Bank of Ayudhya Public Company Limited 大城银行
Bank of China 中国银行
Bank of China Group 中银集团
Bank of Communications 交通银行
Bank of East Asia, Limited 东亚银行有限公司
Bank of England 英伦银行
Bank of Fukuoka Ltd. 冈银行
Bank of India 印度银行
Bank of Montreal 加拿大满地可银行
Bank of Nova Scotia 加拿大丰业银行
Bank of Scotland 苏格兰银行
Bank of Taiwan 台湾银行
Bank of Tokyo-Mitsubishi, Ltd. 东京三菱银行
bank rate 银行利率；银行贴现率；银行牌价
bank service charges 银行手续费；银行服务费
bank statement 银行结单
Bank, The [magazine] 《银行家杂志》
bank trading day 银行营业日
banker 银行家；银行业者；银行
banker's acceptance 银行承兑汇票
banker's authority 银行权能
banker's book 银行簿册
bankers' clearing house 银行票据交换所；银行票据结算所
banker's draft 银行本票；银行汇票
banker's order 银行付款委托书；银行本票
banker's record 银行记录
Bankers Trust Company 美国信孚银行
banker's undertaking 银行承诺
Banking Advisory Committee 银行业务谘询委员会
Banking and Monetary Section [Financial Services Bureau] 银行及金融组〔财经事务局〕
banking business 银行业务
Banking (Code of Conduct) Guidelines 1986, The 《一九八六年银行业（行为守则）指引》
Banking Development Division [Hong Kong Monetary Authority] 银行业拓展处〔香港金融管理局〕
banking facility 银行融资；银行服务
banking licence 银行牌照
Banking Policy Department [Hong Kong Monetary Authority] 银行政策部〔香港金融管理局〕
Banking Policy Division [Hong Kong Monetary Authority] 银行政策处〔香港金融管理局〕
Banking Supervision Department [Hong Kong Monetary Authority] 银行监理部〔香港金融管理局〕
Banking Supervision Division [Hong Kong Monetary Authority] 银行监理处〔香港金融管理局〕
Banking Supervision Review Committee 银行监管检讨委员会
banking supervisory authority 银行监管当局
banking system 银行体系
bank-related broker 与银行有关的经纪
bankrupt 破产；破产人
bankruptcy court 破产法庭
Bankruptcy Estates Account 破产人产业帐户
bankruptcy notice 破产通知书
bankruptcy order 破产令
bankruptcy petition 破产呈请书
bankruptcy proceeding 破产法律程序
bank's buying rate 银行买价
bank's selling rate 银行卖价
Banque Nationale de Paris 法国国家巴黎银行
Banque Worms 法安银行
Barclays Bank plc 柏克莱国际银行
bargain hunting 趁低吸纳；在低价位购入
Barings crisis 霸菱危机
base 基数；基值；基准；基础
base cost 基准费用
base date 基准日期；基日
base index 基本指数
base of valuation 估值基准
base period 基期；评税基期
base rate 基本利率；基本汇率
base year 基准年；基年
baseline 基线
baseline expenditure 基线开支
baseline-plus forecast 基线开支及额外开支预测
base-weighted Laspeyres index 基本加权的拉斯佩尔指数
base-year average price 基年平均价格
basic allowance 基本免税额
basic personal allowance 基本个人免税额
basic salary 基本薪金；底薪
basic value 基本值
basic wage 基本工资；底薪
basis 标准；基准；差价〔有价证券〕
basis of assessment 评税标准；评税根据
basis of consolidation 帐项综合算法
basis of valuation of property 财产估价准则
Basle Agreement 《巴塞尔协议》
Basle Capital Accord 《巴塞尔资本协定》
Basle capital adequacy requirement 巴塞尔资产充足要求
Basle Committee 巴塞尔委员会
Basle Committee on Banking Supervision 巴塞尔银行监管委员会
Basle Committee's 3-times multiplier model 巴塞尔委员会的三倍乘数模式
Basle Concordat 《巴塞尔协定》
Basle Payments Committee 巴塞尔支付委员会
Basle standardized approach 巴塞尔标准计算方法
Bauhinia design coin 洋紫荆硬币
Bayerische Landesbank Girozentrale 巴伐利亚州银行
BCA Finance Limited 中亚财务有限公司
BCOM Finance (Hong Kong) Limited 交通财务有限公司
BDNI Finance Limited 印尼商业财务有限公司
bear 看淡股市者；“淡友”；抛空投机者
bear bond 熊债券
bear market 熊市；跌市；淡市；空头市场
bear position 空仓
bearer 持票人
bearer bill 不记名汇票
bearer bond 不记名债券
bearer certificate 不记名票据
bearer cheque 不记名支票；来人支票
bearer instrument 不记名文书
bearer securities 不记名证券
behaviour 走势；表现；行为
Belgian Franc [BEF] 比利时法郎
below-the-line account 线下帐目
benchmark 基准
benchmark database 基准数据库
benchmark entry point 基准起薪点
benchmark estimate 基准估计数字
benchmark revision 基准数字修订
benchmark survey 基准统计
benchmark yield curve 基准收益率曲线
beneficial holding 实益股份；实益持股量
beneficial interest 实益权益
beneficial interest in property 财产的实益权益
beneficial interest in shareholding 所持实益股份
beneficial owner 实益拥有人
beneficial ownership 实益拥有权
beneficial shareholding 实益股份
beneficially interested 享有实质权益
beneficially owned 实益拥有
beneficially owned share 实益股份
beneficiary 受益人；受惠人；受款人；受惠国
beneficiary under a trust 信托受益人
benefit 利益；福利；津贴；保险赔偿费
benefit of contract 合约利益
Bergen Bank 卑尔根银行
best lending rate 最优惠贷款利率
Best Practice Guide 《最佳执行指引》
Best Practice Guide on Financial Disclosure by Authorized Institutions 《认可机构披露财务资料的最佳执行指引》
bet 投注
beta coefficient 贝他系数；“啤打”系数；投资风险与股市风险系数
bets and sweeps tax 博彩及彩票税
betterment 不动产增值；修缮经费
betterment income 资产增值收入
betterment profit 以资产增值方法计算的利润额
betting duty 博彩税
bid 叫价；出价；投标；提出拨款申请；买盘
bid price 买价；投标价格；收购价
bid rate 买价；投标价；拆入息率
bidder 竞投人
BII Finance Company Limited 印尼国际财务有限公司
bilateral agreement 双边协议；双边协定
bilateral meeting 双边会议
bilateral netting agreement 双边净额结算协议
bilateral repurchase agreement 双边回购协议
bill 票据；帐单；汇票；条例草案
bill acceptance 票据承兑
bill broker 票据经纪
bill discounting company 票据贴现公司
bill for clearing 交换票据；结算票据
bill in a set 汇票联票
bill of exchange 汇票
bill of lading [B/L] 提单
bill of sale [B/S] 卖据；动产抵押据
bill payable after sight 见票后付款汇票
bill payable on demand 凭票要求付款的汇票
bill purchased 出口押汇；买入票据
bill receivable 应收票据
Bills of Exchange Law 《票据法》
blank endorsement 空白背书；不记名背书
blanket insurance 总括保险；综合保险；统保
blanket policy 总括保险单；统保单
block 交易单位〔证券〕；大宗股票；集团
block allocation 整体拨款；整笔拨款
block capital grant 整笔非经常补助金
block discount policy 折扣统保单
block grant 整笔补助金
block grant system 整笔补助金制度
block offer [securities] 整批发售〔证券〕
block vote 整体拨款
blue chip 蓝筹股；优质股票
board lot 交易单位；上牌单位；“一手”
Board of Governors of the International Monetary Fund 国际货币基金组织理事会
Board of Governors of the World Bank 世界银行理事会
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局
Board of Inland Revenue 税务委员会
Board of Review [inland revenue] 税务上诉委员会
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕
Board of Treasury 库务管理委员会
board trading 上板式买卖
BOCI Capital Limited 中银国际融资有限公司
body corporate 法团；法人团体
Bogor Declaration 《茂物宣言》
bogus transaction 虚假交易
bona fide mortgage 真正抵押
bona fide transaction 真正交易
bona vacantia 无主财物
bond 债券；担保契据；担保书；债权证明书
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券
bond fund 债券基金
bond rating 债券评级
bonded warehouse 保税仓
bonus 花红；红利；奖金
bonus issue 红股发行
bonus share 红股
book 簿册；帐簿
book and paper 簿册及文据
book close date 截止过户日期
book debt 帐面债项
book entry 帐面记录
book loss 帐面亏损；帐面损失
book of account 帐簿
book profit 帐面利润
book reserve 帐面储备
book value 帐面价值
book-keeping transaction 帐面交易
boom year 经济高度增长年；景气年份
booming market 旺市；好市；景气市场
boost 上扬
borrow 借入
borrowed fund 借入资金
borrowed stock 被借用证券
borrower 借用人；借款人；借方
borrowing 借款；借贷；举债
borrowing and lending of stocks 借用及借出证券
borrowing power 借贷权；借款能力
borrowing upon stock 以公债形式借取款项
bottom out 见底回升；停泻回升
bottom price 最低价；底价
bought and sold note 买卖单据
bought note 买货单
braking effect 抑制效果
branch 部；分行；支行
branch registration certificate 分行登记证
branch registration fee 分行登记费
breach of trust 违反信托
break clause 终止条款；中断条款
breakdown 分成细目；明细表；分类细帐；分项数字
break-even 收支平衡；收支相抵；损益两平
break-even point 收支平衡点；损益平衡点
Bretton Woods Agreement 《布雷顿森林协定》
Bretton Woods System 布雷顿森林制度
brief fee 诉讼费；承办费
broad definition of money supply 广义货币供应
broker 经纪
brokerage 经纪费；经纪佣金
brokerage charges 经纪费；经纪佣金
brokerage house 经纪行
Brokers' Fidelity Insurance Claims Sub-Committee [Stock Exchange of Hong Kong Limited] 经纪忠诚保险计划索偿小组〔香港联合交易所有限公司〕
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕
broker's firm 经纪行
broker's representative 经纪代表
brought to credit 入帐
Brussels Stock Exchange 布鲁塞尔证券交易所
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》
bucketing “对敲”；利用顾客资金买空卖空
bucketing offence “对敲”罪行
budget 财政预算案；预算
budget booklet 预算案小册
Budget Committee [Securities and Futures Commission] 财政预算委员会〔证券及期货事务监察委员会〕
Budget Concluding Speech 《财政预算案总结演词》
budget cycle 财政预算案编制周期
Budget Day 财政预算案发表日
budget debate 财政预算案辩论
budget deficit 财政预算赤字
budget exercise 财政预算案编制工作
budget guideline 财政预算案准则；财政预算案指引
budget guideline ratio 财政预算案准则比率
budget proposal 财政预算案建议
budget revenue 财政预算案收入
budget revenue measure 财政预算案税收措施；财政预算案收入措施
Budget Speech 《财政预算案演词》
budget strategy 财政预算策略
budget surplus 财政预算盈余
budgetary and cost control 预算与成本管制
budgetary criterion 开支预算准则
budgetary deficit 财政预算赤字
budgetary guideline 财政预算指引
budgetary implication 财政预算的影响
budgetary innovation 财政预算新措施
budgetary management 财政预算管理
budgetary policy 财政预算政策
budgetary position 财政预算状况
budgetary strategy 财政预算策略
budgetary system 财政预算制度
budgeted cost 预算成本
budgeted for surplus 预算盈余
building cost index 建造成本指数
built-in control of the money supply 货币供应的内在调节功能
built-in stabilizer 内在稳定因素；内在稳定措施
bulk buying 大宗采购；大批购买
bulk transfer 大额股票转名
bull 看好股市者；“好友”；买空投机者
bull bond 牛债券
bull market 牛市；升市；旺市；多头市场
bull position 长仓
bullion broker 金银经纪
bullion market 金银市场
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处
buoy up 上升
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕
buoyant market 市况活跃
bursary 助学金；补助金
business 商业；业务
business address 营业地址
business association 业务协会
business bank account 银行营业户口
business concession 特许经营权
business cycle 商业周期；经济周期；商业循环
business day 营业日；交易日
business expenses 营业开支；营业费用
business for profit 牟利业务
business hour 营业时间
business income 营业收入
Business Manager [Companies Registry] 业务经理〔公司注册处〕
business of exchange currencies 货币兑换业务
business of taking deposits 接受存款业务
business plan 业务计划
business record 业务记录
business recovery 业务重整
business registration application form 商业登记申请表
business registration certificate 商业登记证
business registration fee 商业登记费
business registration inspector 商业登记督察
business registration number 商业登记号码
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕
Business Registration Officer 商业登记主任
business sector 商界
business sentiment 营商意欲
business taxation 商业课税
business turnover 营业额
business undertaking 商业经营
business-friendly 方便商界；有利营商；利于商界运作
buy 买入
buy low and sell high 低价买入而高价卖出
buy order 买盘
buyer's market 买家市场
buyer's price 买价；买方出价
buy-in 补进；补仓
buying rate 买入价；买入汇率
calendar year figure 历年数字
call 催缴通知；认购期权
call deposit 通知存款；活期存款
call loan 短期同业拆借；通知贷款
call margin 补仓；追加保证金
call market 短期同业拆放市场
call money 短期同业拆借；活期贷款
call option 认购期权；看涨期权
call price 赎回价格；提前赎回价
call warrant 认购认股权证；回购认股权证
callable share 可收回股份；可兑付股份
called up share capital 已催缴股本
Canadian Dollar [CAD] 加拿大元
Canadian Eastern Finance Limited 加拿大怡东财务有限公司
Canadian Imperial Bank of Commerce 加拿大帝国商业银行
cancellation price 取消费
cap 上限
capital 资本；资金
Capital Accord 《资本协定》
capital account 资本帐；非经常帐
capital account commitment balance 资本帐承担额结余
Capital Adequacy Directive [CAD] 《资本充足指引》
capital adequacy ratio [CAR] 资本充足比率
capital allowance 资本免税额
capital alteration 资本变更
capital and liabilities ratio 资本负债比率
capital and liquidity requirement 资本与流动资金的规定
capital appreciation 资本增值
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕
capital assets 资本资产
capital at risk 风险资本
capital base 资本基础；资金基础
capital charges 资本支出；资本费用
capital commitment 资本承担
capital contribution certificate 出资证明书
capital convergence 划一资本充足比率
capital cost 资本成本；建设成本；建设费用
capital cover 资本保证
capital deficit 资本亏绌；资本赤字
capital divided into shares 资本分成股份
capital element 资本因素；资本部分
capital equipment 资本设备
capital expenditure 资本开支；非经常开支
capital expenses 资本费用
capital financing 筹集资本；以非经常收入支付非经常开支的结算
capital flow 资金流量
capital formation 资本形成；集资
capital formation figure 资本组合数字
capital fund 资本基金
capital gain 资本增益；资本增值
capital gains tax 资本增值税
capital goods 资本财货；资本货物
capital grant 非经常补助金；非经常拨款；建设补助金
capital grant cycle 建设补助金周期
capital injection 注入资本；注资
capital input 投入资本
capital intensity 资本密集度
capital intensive 资本密集
capital investment 资本投资
Capital Investment Fund 资本投资基金
capital loss 资本损失
capital maintenance 资本保值；资本保留
capital market 资本市场；资金市场
capital market instrument 资本市场票据
capital money 资本款项
capital money subject to a trust 信托财产资本
capital movement 资本流动
capital nature 资本性质
capital outlay 资本支出
capital portion 资本部分
capital profit 资本利润
capital project 基本工程项目；非经常开支项目
capital receipt 资本收入
capital redemption 资本赎回
capital redemption business 资本赎回业务
capital redemption contract 资本赎回合约
capital redemption reserve 资本赎回储备
capital reduction 资本减缩；减资
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] 股本削减计划〔香港联合交易所有限公司〕
capital repayment 偿还资本
capital reserve 资本储备；后备资本
capital revenue 资本收益；非经常收入
capital spending 资本开支；资本支出；非经常开支
capital stock 股本
capital stock subscription 认缴股本；认购股本
capital subsidy 建设津贴；基本建设津贴
capital subvention 非经常资助金
capital sum 资本额
capital tax 资本税
capital transfer tax 资本转移税
capital turnover 资本周转率
capital value 资本价值
capital works project 基本工程项目
Capital Works Reserve Fund 基本工程储备基金
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作
capitalization 资本化；资本总额
capitalization of interest 利息化作本金
capitalized interest 化作本金的利息
capitalized loan 转作资本的贷款
capitalized value 资本还原值；资本化价值
capitation grant 按人计算的补助金
captive insurance business 专属自保保险业务
car insurance 汽车保险
Caribbean Development Bank 加勒比开发银行
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] 意大利嘉利堡银行
cartel 同业联盟；卡特尔
cartelized rates system 联营式利率制度
cash 现金；现款
cash accounting system 现金会计制度
cash acquisition 以现金投资所得的资产
cash allowance 现金津贴
cash assets 现金资产
cash at bank 银行现金；银行存款
cash balance 现金结余
cash basis 现金收付制；收付实现制
cash basis accounting 现金收付制会计；收付实现制会计
cash bonus 现金红利
cash book 现金出纳帐；现金簿
cash client 现金客户
cash commission rebate 现金回佣
cash compensation 现金补偿
cash contribution 现金承担额；现金分担额
cash cost 直接费用；现金成本
cash coupon 现金礼券
cash credit 现金信贷
cash deficit 现金赤字
cash deposit and withdrawal 现金收支
cash disbursement journal 现金支出日记簿
cash disbursement slip 现金支出传票；现金支出单
cash flow 现金流量；银根
cash flow lending 流动现金放款；无抵押融资
cash flow statement 现金流量表；现金流动表
cash flow surplus 现金流量盈余
cash in hand 库存现金；手头现金
cash in till 备用现金
cash in transit 运送中现金；在运现金
cash input 投入现金
cash input figure 现金投入数字
cash limit 现金支出限额；现金限额
cash margin 现金保证金
cash market 现货市场；现金交易市场
cash offer 现金要约；现金补偿额
cash payment 现金付款；现金支付
cash position 现金头寸
cash price 现金价格
cash receipts journal 现金收入日记簿
cash receiving slip 现金收入传票；现金收入单
cash settlement 现金结算
cash surplus 现金盈余
cash with order 订货付现；凭票即付
cashier's order 银行本票
cashier's order outstanding 未承兑的银行本票
cash-limited subhead 有现金支出限额的分目
cash-sweep 现金彩票活动
casual client “散客”；“散户”
CCASS Depository 中央结算系统证券存管处
CCIC Finance Limited 中芝兴业财务有限公司
cedant 分出者
ceding company 分出公司
ceding insurer 分出保险人
ceiling 上限
ceiling price 最高限价
central bank 中央银行
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》
central banking 中央银行业务
central banking function 中央银行职能
Central Clearing and Custodian System 中央结算及托管系统
Central Clearing and Depository System 中央结算及存管系统
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕
central clearing house 中央结算所
central clearing system 中央结算制度；集体交收系统
central custody system 中央托管系统
central depository 中央存管处
central depository system 中央证券存管制度
Central Moneymarkets Unit [CMU] 债务工具中央结算系统
central rate 中央汇率；中心汇率
Central Registration Hong Kong Limited 香港中央证券登记有限公司
Central Tender Board 中央投标委员会
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统；世达结算系统
centralized budgetary and payments system 集中预算及支付制度
centred 12-month moving average 十二个月定位移动平均数
certificate of approval 批准证明书
certificate of beneficial entitlement to property 资产权益证书
certificate of compliance 合格证明书；合约完成证明书
certificate of deposit [CD] 存款证
certificate of exemption from estate duty 豁免遗产税证明书
certificate of incorporation 公司注册证书；法团注册证书
certificate of incorporation of registered trustees 注册受托人法团证书
certificate of indebtedness [CI] 负债证明书
certificate of insurance 保险证书
certificate of interest 权益证明书；息票
certificate of means 资产证明书
certificate of participation 参与证明书
certificate of payment of profits tax 缴付利得税证明书
certificate of preference 特惠税证
certificate of rateable value 应课差饷租值证明书
certificate of registration 登记证书；注册证明书
certificate of satisfaction 清偿证明书
certificate of transfer 转让证明书
certificate to bearer 不记名证明书
certification 核证
certification fee 核证费
certified cheque 经银行证明可兑现的支票
certified public accountant [CPA] 执业会计师
certified statement 经证明的报表
cessation of business 停业
cession 分保
C.F. Finance Company Limited 浙一财务有限公司
chance 机会；中彩机会
Chang Hwa Commercial Bank, Ltd. 彰化商业银行
change of domicile 迁册
change to estimates 修订预算
change to the approved estimates of expenditure 核准开支预算的变动
charge 费用；押记；抵押
charge number 税单号码
charge on assets 资产的征税
charge upon general revenue 从政府一般收入中拨款支付
chargeable 可予征收；应课税的
chargeable agreement for sale 可予征收印花税的买卖协议
chargeable income 应课税入息
chargeable normal trading receipt 应课税的一般营业收入
chargeable profit 应课税利润
chargeable to tax 应课税
charged to... 记入……帐目
chargee 承押记人
charge-holder 受押人
Charges Section [Companies Registry] 押记注册组〔公司注册处〕
charging order 押记令
chargor's right 押记人的权利
charitable donation 慈善捐款
charitable trust 慈善信托
charity property 慈善财产
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司
charter 章程；特许权
charter of incorporation 成立章程
chartered accountant 特许会计师
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕
Chartered Institute of Public Finance and Accountancy [United Kingdom] 特许公共财政及会计学会〔英国〕
charterer 承租人
Chase Manhattan Asia Limited 美国大通亚洲有限公司
Chase Manhattan Bank 美国大通银行
chattels 实产
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司
Che Hsing Finance Company Limited 浙兴财务有限公司
check-and-balance system 制约平衡制度
Chekiang First Bank Limited 浙江第一银行
cheque 支票
Chiao Yue Finance Company Limited 侨裕财务有限公司
Chiba Bank, Ltd. 千叶银行
Chicago Board of Options Exchange 芝加哥期权交易所
Chicago Board of Trade 芝加哥交易所
Chicago Mercantile Exchange 芝加哥商品交易所
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕
child allowance 子女免税额
China & South Sea Bank Limited 中南银行
China Affairs Committee [Hong Kong Futures Exchange Limited] 中国事务委员会〔香港期货交易所有限公司〕
China concept stock 中国概念股
China Construction Bank 中国建设银行
China Development Division [Stock Exchange of Hong Kong Limited] 中国发展科〔香港联合交易所有限公司〕
China Economic News 《中国经济新闻》
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕
China State Bank Limited 国华商业银行
Chinatrust Commercial Bank, Limited 中国信托商业银行
Chinese Association of Deposit-taking Companies 华资接受存款公司公会
Chinese Bankers Club, Hong Kong 香港银行华员会
Chinese Banks' Association 香港华商银行公会
Chinese Gold and Silver Exchange Society 金银业贸易场
Chinese New Year bonus 年奖；年终花红
chit fund 银会
Chiyu Banking Corporation Limited 集友银行有限公司
Chiyu Finance Company Limited 集友财务有限公司
Cho Hung Finance Limited 朝兴金融有限公司
choses in action 无形动产；据法权产
chronological book 序时帐簿
Chubu Securities Finance Company 中部证券金融公司
Chung Khiaw Bank Limited 崇侨银行
Chung Nan Finance Company Limited 中南财务有限公司
Chuo Trust & Banking Co., Ltd. 中央信托银行
Chuo Trust Asia Limited 中央信托亚洲有限公司
Citibank, N.A. 万国宝通银行
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务（香港）有限公司
Citicorp International Limited 万国宝通国际有限公司
civil debt 民事债项
Civil Service Pension Reserve Fund 公务员退休金储备基金
claim 申索；索偿；债权
claim equalization fund 申索平衡基金
claim for refund of property tax 申请发还物业税
claim of debt 债权申索
claim on bank 对银行的债权
claim to dividend 摊还债款申索
claimant 申索人；索偿人
claims statistics 申索统计数字
class of insurance business 保险业务类别
class of property 财产类别
claw-back 递减率
clearance cost 清拆成本
clearing 结算；票据交换；清算
clearing account 结算帐户
clearing and settlement system 结算和交收系统
clearing balance 结算差额
clearing bank 结算银行
clearing cheque 交换支票
clearing house 结算所；票据交换所
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所
clearing member 结算会员
Clearing Members' Fund 结算会员基金
clearing participant 结算参与者
clearing rebate 结算费用的回佣
Clearing Rules [SEHK Options Clearing House Limited] 《结算规则》〔联交所期权结算所有限公司〕
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕
Clerk to the Board of Review 税务上诉委员会书记
client 客户；委托人；当事人
client agreement 客户协议
client confidentiality 客户保密的责任
client money 客户款项
client statement 客户结单
clients fund 客户资金
close 结算；收市；收盘
close a position 平仓；轧平头寸
close company 股份不公开的公司
close higher 收市时价位较高
close lower 收市时价位较低
close mixed 收市时荣辱互见
close of exchange 交易所停市
close of financial year 财政年度终结
close out 平仓
close out a long position 平长仓
close out a short position 平空仓
close steady 收市时价格稳定
close the gap 弥补差距
closed position 平仓
closed-end investment corporation 股份固定的投资公司
close-out price 抛售价格
closing account 决算帐户
closing balance 期终结余；收市结余
closing price 收市价；收盘价
closing quotation 收市价；收市行情
closing rate 收市汇价；收盘汇率
closing transaction 平仓交易
clothing levy 成衣税
club deposit 零存整付存款
Code of Aid 《资助则例》
Code of Banking Practice 《银行营运守则》
Code of Best Practice [Stock Exchange of Hong Kong Limited] 《最佳应用守则》〔香港联合交易所有限公司〕
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕；《操守准则》〔香港期货交易所有限公司〕
Code of Conduct for Persons Registered with the Securities and Futures Commission 《证券及期货事务监察委员会注册人操守准则》
code of practice 实务守则；经营守则；执业守则
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》
Code on Pooled Retirement Funds 《集资退休基金守则》
Code on Share Repurchases [Share Repurchase Code] 《公司购回本身股份守则》〔《股份购回守则》〕
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》
co-debtor 共同债务人
co-financing scheme 共同融资计划
cognizance 证明令
coin 硬币
coin replacement programme 硬币取缔计划
coin set 套装硬币
coinage 硬币
Coinage Security Fund 硬币发行基金
cold call 主动与准客户接触
collapse in prices 价格下泻；价格下挫；价格暴跌
collateral 抵押品
collateral bond 担保债券
collateral loan 抵押贷款
collateral security 附属抵押品
collection 征收；收取
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕
collection of betting duty 收取博彩税
Collection Office [Inland Revenue Department] 收税处〔税务局〕
collective consumption 集体消费
Collector 收税主任
Collector of Rates 差饷征收官
Collector of Stamp Revenue 印花税署署长
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕
combined surplus 合并盈余
combined visible and invisible trade account 有形及无形贸易合并帐目
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕
commemoration coin 具纪念性的硬币
commencement of winding-up 清盘开始
commerce and industry sub-index 工商分类指数
commercial activity 商业活动
commercial bank 商业银行
Commercial Bank Act of Norway 《挪威商业银行法》
Commercial Banks Law 《商业银行法》
commercial borrowing 商业借款
Commercial Code of Japan 《日本商法》
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕
commercial invoice 商业发票
commercial letter of credit 商业信用证
commercial loan 商业贷款；商业放款
commercial paper 商业票据
commercial paper market 商业票据市场
commercial registry 商业登记处
commercial return 商业回报
commercial sale 商业销售
commercialization 商品化
commercially viable 具商业利益；有利可图
Commerzbank AG 西德商业银行
commission 佣金；委员会
Commission des Operations de Bourse of France 法国证券事务监察委员会
commission house 佣金行；代办行
commission payable 须付的佣金
commission rebate 佣金回扣
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕
Commissioner of Banking 银行监理专员〔银监专员〕
Commissioner of Estate Duty 遗产税署署长
Commissioner of Inland Revenue 税务局局长
Commissioner of Insurance 保险业监理专员
Commissioner of Rating and Valuation 差饷物业估价署署长
commitment 承担；已承担的开支；承担额；承担项目
commitment fee 承诺费
Committee of the Hong Kong Association of Banks 香港银行公会委员会
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会
Committee on Payment System [Hong Kong Monetary Authority] 支付系统委员会〔香港金融管理局〕
Committee on Unit Trusts [Securities and Futures Commission] 单位信托委员会〔证券及期货事务监察委员会〕
Commodities Dealers' Deposit Fund 商品交易商按金基金
Commodities Trading Commission 商品交易事务监察委员会
commodity 商品
commodity classification 商品分类法
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕
commodity dealer 商品交易商
commodity exchange 商品交易所
Commodity Exchange Compensation Fund 商品交易所赔偿基金
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕
commodity flow method 商品流动法；商品流通法
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕
commodity futures contract 商品期货合约
commodity market 商品市场
commodity tax 商品税
commodity trading adviser 商品交易顾问
commodity trading adviser's representative 商品交易顾问代表
commodity trading advisory contract 商品交易顾问合约
commodity warrant 商品期权证
commodity-based investment 以商品为基础的投资
common fund 共同基金
common property 分权共有财产
common share 普通股
common stock 普通股
Commonwealth Bank of Australia 澳洲联邦银行
Commonwealth Development Corporation 英联邦发展公司
Commonwealth Finance Ministers Conference 英联邦财长会议
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金
Commonwealth income tax 英联邦入息税
Commonwealth Preference 英联邦特惠制
communal property 公有财产；公有产业
communication expenses 通讯费用
Community Preference 欧共体特惠制
commutation of pension 退休金的折算
commuted gratuity 折算酬金
commuted pension gratuity 经折算的退休酬金
Companies Act [United Kingdom] 《公司法令》〔英国〕
Companies Handbook 《上市公司手册》
companies inspector 公司检查员
Companies Liquidation Account 公司清盘帐户
Companies Ordinance: Information to be Included in a Rights Issue Prospectus 《公司条例：供股章程须载有的资料》
Companies Ordinance: Information to be Included in Prospectuses Regarding the Valuation of Land and Buildings 《公司条例：招股章程须载列有关土地或建筑物的评估的资料》
Companies Registration Officer 公司注册主任
Companies Registry 公司注册处
Companies Registry Trading Fund 公司注册处营运基金
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕
Company Formation and Enforcement Division [Companies Registry] 公司成立及条例执行部〔公司注册处〕
company in which the public are substantially interested 由公众拥有相当权益的公司
company limited by guarantee 担保有限公司
company limited by shares 股份有限公司
company register 公司登记册
company registration fee 公司注册费
company with limited liability 有限法律责任的公司
company's memorandum 公司组织章程
company's reserve 公司储备
comparative advantage 比较优势；比较利益
compensation 补偿金；赔偿
Compensation Committee [Stock Exchange of Hong Kong Limited] 赔偿委员会〔香港联合交易所有限公司〕
compensation from insurance 保险赔偿
compensation fund 赔偿基金
compensation fund levy 赔偿基金征费
compensation rate 补偿率
Compensation Review Committee 赔偿检讨委员会
compensation scheme 赔偿计划
compensation trade 补偿贸易
compensation value 补偿值
compensatory payment 补偿付款
competition and pricing strategy 竞争与定价策略
competitive edge 竞争优势
competitive price 具竞争力的价格
competitive tender 竞争性投标
Compliance Committee [Stock Exchange of Hong Kong Limited] 监察委员会〔香港联合交易所有限公司〕
component of expenditure 开支组成部分
Composite Consumer Price Index 综合消费物价指数
composite index 综合指数
composite rating 综合评级
composite return form 综合报税表
Composite Securities and Futures Bill 《证券及期货综合条例草案》
composite tax return 综合报税表
composition 组合成分；债务重整协议
composition of earnings 收益组合成分
compound increase 复合增加率；复合增长率
compound interest 复利
compounding or arranging debtor 正就债务作重整或偿还安排的债务人
comprador note 买办票据
comprador order 买办付款令票
comprehensive income tax 综合所得税
comptroller 审计主任
compulsory liquidation 强制清盘
compulsory winding-up 强制清盘
computation 计算；计算表
computational procedure 计算方法
computer audit programme 电脑审计程序；电脑核数程序
concentrated position 集中持仓量
concentration risk 资金集中风险；集中融资风险
concept stock 概念股
concession 特许权；宽减措施；优惠
concession contract 特许经营权合约
concessionary rate 优惠率
concordat 协定；契约；国际监管条约
condition 条件
conditional endorsement 附有条件的背书
conditional offer 有条件要约
conditional sale agreement 有条件售卖协议
conditions of tender 投标章程
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》
conduct of business standard 业务操守准则
Confidentiality Understandings 保密谅解文件
confirmation letter 确认书
confirmation of mail transfer 信汇证明书
Confirmation of Payment 已缴税证明书
confirmed letter of credit 保兑信用证
confirming bank 保兑银行
confiscation order 没收令
connected transaction 关连交易
consensus capitalism 共识资本主义
conservative investor 保守投资者
consideration 代价；对价；约因
consideration issue [listing method] 代价发行〔上市方式〕
consideration other than cash 现金以外的代价
consignee 收货人；代售人
consignment 托运；寄售
consignor 付货人；托运人；寄售人
consolidated account 综合帐目
consolidated account expenditure 综合帐目开支
consolidated balance sheet 综合资产负债表
consolidated cash deficit 综合现金赤字
consolidated cash surplus 综合现金盈余
consolidated enterprises sectorial index 综合企业分类指数
consolidated net earnings 综合净收益；综合净盈利
consolidated net profit 综合净利润；综合纯利
consolidated policy 综合保单
consolidated price 综合价格
consolidated profit and loss account 综合损益帐；综合损益表
consolidated public sector expenditure 公营部门综合开支
consolidated revenue account 综合收入帐
consolidated shareholders' fund 综合股东资金
consolidation of shares 股份合并
consolidation period 巩固期；“牛皮靠稳”阶段；大涨后的调整期
consortium company 财团公司
consortium loan 银团贷款
constant dollar figure 固定币值
constant market price 固定市价
constant price 固定价格
constant price series 固定物价计算数列
constant rate 固定比率
constituent stock 成分股
constitution 章程；组织章程
construction output 建造产出量
constructive trust 法律构定信托
consultant accountant 顾问会计师
consultant's fee 顾问费
Consultation Paper on Proposed Regulation on Share Margin Financing 《监管股票按贷财务的建议谘询文件》
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability 《有关联交所检讨董事资格的程序的谘询文件》
consumer behaviour 消费者行为
Consumer Council 消费者委员会
consumer credit financing operation 消费者信贷业务
consumer demand 消费者需求
consumer durables 耐用消费品
consumer expenditure 消费开支
consumer goods 消费品
consumer market 消费市场
consumer price 消费物价
Consumer Price Index [CPI] 消费物价指数
Consumer Price Index (A) 甲类消费物价指数
Consumer Price Index (B) 乙类消费物价指数
Consumer Price Index Classification System 消费物价指数分类法
Consumer Price Index Report 《消费物价指数月报》
Consumer Price Index series 消费物价指数系列
consumer price inflation 消费物价上涨
Consumer Representative Action Fund 消费者集体诉讼基金
consumer sentiment 消费意欲
consumer spending 消费开支；消费支出
consumption expenditure 消费开支
consumption pattern 消费模式
consumption product 消费产品
consumption tax 消费税
contango 交易延期费；延期交割费；期货溢价
contingencies warrant 紧急拨款令；应急支款授权书
contingency 应急费用；意外开支准备金
contingency allowance 应急准备金
contingency sum 应急费用；意外开支准备金
contingent assets 或有资产
contingent debt 或有债权；待确定债务
contingent interest 待确定的权益
contingent liabilities 或有负债
contingent profit 或有利润
contingent right 或有的权利
continue to hold a deposit 继续持有存款
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕
continuing rent 连续租金
continuing trustee 留任受托人
continuous licensing system 长期持牌制度
Continuous Net Settlement System [CNS System] 持续净额交收系统
contra account 对销帐户
contra flow 资金回流
contra item 对销项目
contra transfer 对销转拨
contract 合约
contract for difference 差价合约
contract for service 服务合约
contract for settlement 平仓合约
contract note 成交单据
contract of copartnery 合伙合约
contract of indemnity 弥偿合约
contract of insurance 保险合约
contract of reinsurance 再保险合约
contract price 合约价格
contracting party 订约人；立约人；缔约国
contractual agreement 合约协议
contractual commitment 合约承担
contractual joint venture 合约式联营企业
contractual mutual fund 合约互惠基金
contractual right 合约权利
contractual savings fund 合约储蓄基金
contributed surplus 实缴资本盈余
contribution 出资；供款；捐款；分担款项
contribution account 供款帐户
contribution to gross domestic product 在本地生产总值中所占比率
contribution to investment 出资额
contribution to pension fund 退休金供款
contributor 供款人；出资人；捐助人
contributory 分担人
contributory scheme 供款计划
contrived cessation of business 有预谋的停业
control 控制权；控制；管制
control of a company 公司的控制权；公司控股权
control of business 业务的控制权
controlled company 受控制公司
controller 控制人；控权人；会计长
controller of an authorized institution 认可机构控权人
controlling company 控股公司
controlling interest 控制权益；控股权益
controlling officer 管制人员
controlling officer's report 管制人员报告
controlling shareholder 控股股东；持有控股权的股东
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》
conventional lending 传统放款；常规放款
conversion 兑换；换算；转换〔证券〕
conversion factor 换算因数
conversion of stock 公债的转换
conversion rate 兑换率；换算率；转换价格〔证券〕
convertibility 可兑性；兑换性；自由兑换
convertibility undertaking 兑换保证
convertible 可兑换；可换股
convertible currency 可兑换货币
convertible debenture 可转换债权证
convertible loan stock 可转换股的债权股额
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额
conveyance 转易；转易契；财产转让证书
conveyance of property 财产转让
conveyance on sale 售卖转易契
conveyancing fee 业权转易费
conveyancing scale charges 物业转易收费标准
cooling-off period 冷静期
co-owner 共同拥有人；分权共有人
co-partner 共同合伙人
co-partnership 共同合伙
Copenhagen Stock Exchange 哥本哈根证券交易所
core capital 核心资本
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons 《适用于注册人的衍生工具场外交易活动的核心运作和财务风险管理机制》
Core Principles for Effective Banking Supervision [Basle Committee] 《有效监管银行业的主要原则》〔巴塞尔委员会〕
cornering “夹仓”；轧空；囤积居奇
corporate borrower 借款公司；借款机构
corporate business 公司企业；公司业务
Corporate Communications Department [Stock Exchange of Hong Kong Limited] 企业传讯部〔香港联合交易所有限公司〕
corporate customer 公司客户
corporate dealer 公司交易商
Corporate Finance Division [Securities and Futures Commission] 企业融资部〔证券及期货事务监察委员会〕
Corporate Finance (D.T.C.) Limited 协联财务有限公司
Corporate Finance Fees Rule 《与公司财务有关的费用规则》
corporate governance 公司管治
corporate income tax 公司所得税
corporate investment adviser 公司投资顾问
corporate member 法团会员；公司会员〔香港联合交易所有限公司〕
corporate plan 公司计划
corporate practice 执业法团
corporate profits tax 公司利得税
corporate savings 公司储蓄
corporate service tax 公司服务税
corporate signature 法团的签名
corporation 法团；公司
corporation bond 公司债券
corporation stock 公司股证；地方债券〔英国〕
corporation tax 公司税
correction phase of stock market 股市调整期
Correctional Services Industries Suspense Account 惩教工业暂记帐
corrective affidavit 修正遗产申报誓章
correspondent bank 代理银行
Cosmos Finance Limited 宇宙财务有限公司
cost 成本；费用；价格
cost centre 成本中心
cost competitiveness 成本竞争力
cost control 成本控制；成本管理
cost convention 原值成本法；成本惯例
cost effectiveness 成本效益；经济效益
cost efficiency 成本效率
cost element 成本要素
cost flow 成本流转
cost input 投入资金
cost management information system 成本管理资料系统
cost of an asset 资产成本
cost of borrowing 借贷成本
cost of capital 资本成本；资金成本
cost of installation 安装费
cost of issue 招股费用；发行股份费用
cost of living 生活费用
cost of transmitting 传送费用
cost overrun 成本超支
cost price 成本价格
cost price structure 成本价格结构
cost to the revenue 政府收入的损失；政府减少的收入
cost-benefit analysis 成本效益分析
cost-benefit study 成本效益研究
cost-book company 以成本帐原则组成的公司
cost-effectiveness analysis 成本效益分析
costing 成本计算；成本计算法
costing and pricing policy 成本及定价政策
costing exercise 成本计算工作
costing review 成本检讨
cost-of-living allowance 生活津贴
cost-of-living index 生活指数；生活费用指数
cost-plus pricing 成本加成定价法
cost-push inflation 成本推动的通货膨胀
cost-recovery basis 收回成本的原则
cost-related charges 依成本而定的收费
cost-related fee 依成本而定的收费
co-surety 共同担保人
co-trustee 共同受托人
cotton futures 期棉
Council of SEHK 联交所理事会
Council of the Hong Kong Society of Accountants 香港会计师公会理事会
counterclaim 反申索
counterfoil 联页〔收据〕；存根〔支票〕；票根
counter-guarantee 反担保
counter-inflationary policy 反通货膨胀政策
countersignature 副署签名；连署签名
country debt provisioning 债务国坏帐准备
country of beneficial ownership 实益拥有国
coupon 息票；赠券
coupon rate 息票利率
cover 保证金；承保范围；补仓
cover note 临时保单
cover short position 补仓；填平空仓
coverage 保额；承保范围
covered call 备兑认购期权
covered option 备兑期权
covered warrant 备兑认股权证
crash 狂泻；暴跌；崩溃
creation of new heads and subheads 开立新总目及分目
credit 信用；信贷；信用证；贷项
credit advice 贷项通知书
credit agency 征信所；信用调查机关
Credit Agricole Indosuez 东方汇理银行
credit arrangement 信贷安排
credit balance 贷方结余
credit card 信用卡
credit card scheme 信用卡计划
Credit Commercial de France 法国商业银行
Credit Committee 贷款委员会
credit control 信贷管制
credit conversion factor 信贷换算因数
credit easing 放宽信贷
credit exposure 信贷风险
credit facility 信贷安排；信贷融通；信用透支
Credit Guarantee Scheme 信贷保证计划
credit item 贷项
credit limit 信贷限额
Credit Lyonnais 里昂信贷银行
Credit Lyonnais Hongkong (Finance) Limited 香港里昂财务有限公司
credit rating 信贷评级
credit rating agency 信贷评级机构
Credit Review Committee [Hong Kong Monetary Authority] 信贷检讨委员会〔香港金融管理局〕
credit risk 信贷风险
credit sale 赊销；赊售
credit side 贷方
credit squeeze 信贷紧缩；收紧信贷
credit to... 记入……帐目
credit to be given against tax 税款抵免
credit transfer 信贷转帐；信用转帐
credit union 储蓄互助社
Credit Union League of Hong Kong 香港储蓄互助社协会
creditor 债权人
creditor's petition 债权人的呈请书
creditworthiness 信誉；信用可靠程度
creeping inflation 爬行式通货膨胀；温和通货膨胀；渐升通胀
criminal bankruptcy 刑事破产
criminal bankruptcy order 刑事破产令
criminal bankruptcy petition 刑事破产呈请书
criterion for credit 授信原则
critical path analysis 关键路线分析法；要径分析法
cross rate 套价；套汇汇率；交叉汇率
cross-currency settlement risk 跨国货币结算风险
crossed cheque 划线支票
crossed trade 交叉买卖；交叉盘买卖
Cross-Harbour Tunnel Passage Tax 海底隧道使用税
cross-holding 相互持股；交叉持股
cross-margining 跨市场保证金制度
cross-referencing system 相互参照系统
cross-subsidization 互相资助；互相津贴
Crown Agent 英联邦代办
crude activity rate 粗略经济活动率
crude econometric model 粗略计量经济模式
culpable insider dealing 应受谴责的内幕交易
cum dividend 连股息
cumulative appreciation 累积升值；累积增值
cumulative deficit 累积赤字；累积亏损
cumulative dividend 累积股息
cumulative financial position 累积财政状况
cumulative realized investment 累积的已实现投资
currency 货币
currency adjustment factor 货币调整因子；币值调整因素
currency board arrangement “货币发行局”制度
Currency Board Operations Sub-Committee 货币发行委员会
Currency Committee [Hong Kong Futures Exchange Limited] 货币委员会〔香港期货交易所有限公司〕
currency crisis 货币危机
currency denomination 货币面值
currency futures 货币期货；外汇期货
currency futures contract 货币期货合约；外汇期货合约
currency in circulation 流通货币
currency matching 货币配对
currency note 纸币；钞票
currency option 货币期权
currency swap 货币掉期；货币互兑；货币互惠信贷
currency warrant 货币认兑证；货币认股权证
current account 往来帐户；支票户口；经常帐目
current assets 流动资产
current domestic value 现行本地价格
current liabilities 流动负债
current market price 当时市价；现时市价
current price 当时价格；现时价格
current price series 当时物价计算数列
current year rules of assessment 当年度评税规则
cushion 缓冲；缓冲时限〔债券〕
cushion of liquid assets 流动资产缓冲额；速动资产缓冲额
custodian 保管人
custodian trustee 保管受托人
custody 保管
customer 客户
customer lending 客户贷款
customer statement 客户对数单；客户结单
cut loss “斩仓”；减少损失
cut margin “斩仓”
cut-off date 截止日期
cut-throat competition 割喉式竞争；恶性竞争
cycle of activity 活动循环；商业循环
cyclical fluctuation 周期性波动
cyclical inflation 周期性通货膨胀
cyclical nature of the economy 经济的周期性情况
cash accounting 现金会计？
cash budget 现金预算
cash cycle 现金周转周期
cash journals 现金分类帐
cash projection worksheet 现金预计工作表
chart of accounts 帐目表
current ratio 流动比率

earmarked fund 预留款项；指定用途的款项
earmarked grant 指定用途补助金
earmarked growth 拟定增长
earned premium 满期保费
earnings 收入；收益；盈利
earnings per share [EPS] 每股盈利
earnings tax 所得税；入息税
ease 放缓；缓和；轻微下跌
ease back 回软
East Asia and Oceanian Stock Exchanges Federation 东亚及大洋洲证券交易所联会
East Asia Credit Company Limited 东亚授信有限公司
East Asia Finance Company, Limited 东亚财务有限公司
East Asia Section [Financial Services Bureau] 东亚经济分析组〔财经事务局〕
East Asian Stock Exchange Conference [EASEC] 东亚证券交易所联合会议
econometric model 计量经济模式
econometrician 计量经济学家
econometrics 计量经济学
economic adjustment 经济调控
economic aggregate 经济总体数字
Economic Analysis Division [Financial Services Bureau] 经济分析部〔财经事务局〕
economic and monetary union [EMU] [European Union] 经济和货币联盟〔欧洲联盟〕
Economic and Social Commission for Asia and the Pacific [ESCAP] [United Nations] 亚洲及太平洋经济社会委员会〔亚太经社会〕〔联合国〕
Economic Commission for Europe [ECE] [United Nations] 欧洲经济委员会〔联合国〕
economic cost 经济成本
economic cycle 经济周期
economic depression 经济萧条
Economic Division [Hong Kong Monetary Authority] 经济研究处〔香港金融管理局〕
economic forecast 经济预测
economic framework 经济架构
economic fundamentals 基本经济因素
economic geography 经济地理
economic growth 经济增长
economic implication 对经济的影响
economic indicator 经济指标
economic infrastructure 经济基础建设
economic life 经济年限；经济寿命；符合经济效益的使用年限
economic model 经济模式
economic outlook 经济展望；经济前景
economic performance 经济表现；经济实绩
economic recession 经济衰退
economic recovery 经济复苏；经济复原
Economic Reporter 《经济导报》
economic restructure 经济结构重整；经济转型
Economic Review Committee 经济检讨委员会
economic sanction 经济制裁
economic sector 经济部门；经济成分
economic service 经济服务
Economic Services Bureau [ESB] [Government Secretariat] 经济局〔政府总部〕
economic slowdown 经济放缓
economic stabilization programme 经济稳定计划
economic support 经济支援
economic system 经济体系
economic variable 经济变数
economic viability 经济可行性
economically active person 从事经济活动的人士
economically active population 从事经济活动的人口
economically inactive population 非从事经济活动的人口
Economist, The 《经济学人》
economy 经济；经济体系
economy of scale 规模经济
edge down 渐落；微降
edge up 渐升；微升
education subvention 教育资助金
Edward Wong Credit Limited 安泰授信有限公司
effective exchange rate index [EERI] 实际汇率指数；有效汇率指数
effective exchange rate index of Hong Kong dollar 港汇指数；港元汇率指数
effective rate of interest 实际利率
effective rate of tax 实际税率
effectively risk-free investment 无实际风险投资
efficiency bonus 考绩花红
elasticity factor 弹性因素
elasticity of price 物价弹性；价格弹性
elderly residential care expenses deduction 长者住宿照顾开支的扣除额
Electrical and Mechanical Services Department Suspense Account 机电工程署暂记帐
Electrical and Mechanical Services Department Vehicle Maintenance Services Suspense Account 机电工程署车辆维修暂记帐
Electrical and Mechanical Services Department Workshop Services Suspense Account 机电工程署工场服务暂记帐
Electrical and Mechanical Services Trading Fund 机电工程营运基金
electronic banking 电子银行服务
electronic broker 电子经纪
electronic clearing system 电子结算系统
Electronic Mail Stock Information Service [EMSIS] 电子传递股市资讯服务
electronic order matching and execution/clearing system 电子自动对盘及执行／结算系统
electronic payment system 电子付款系统
electronic trading system 电子交易系统
electronic transfer system 电子转帐系统；电子转帐制度
Emergency Relief Fund 紧急救援基金
Emergency Relief Fund Committee 紧急救援基金委员会
Emerging Asian Bond Market Conference 新兴亚洲债券市场会议
emerging market 新兴市场
emolument 薪酬
employed capital 已运用资本
employed population 就业人口
employees' bonus 雇员红利
Employees Compensation Assistance Fund 雇员补偿援助基金
employees' compensation insurance 雇员补偿保险
employees' share option scheme 雇员股份认购权计划
employees' share purchase scheme 雇员股份购买计划
employees' share scheme 雇员股份计划
Employer's Return of Remuneration and Pensions 雇主填报的薪酬及退休金报税表
employment 就业
employment of funds 资金运用
employment of profit 有收益的受雇工作
encumbrance 产权负担
end investor 最终投资者
endaka [Japanese] “圆高”〔日语〕；日圆高企
endorsee 承背书人
endorsement 背书
endorsement in blank 空白背书
endorser 承兑人；背书人
endowment 储蓄保险
end-user 最终使用者；真正“用家”
Enforcement Division [Securities and Futures Commission] 法规执行部〔证券及期货事务监察委员会〕
enforcing payment 强制执行付款规定
enhanced offer 价值较高的要约
enterprise 企业
entertainment tax 娱乐税
entrepreneur 企业家
entrepreneurship 企业家精神；企业家身分
entrustment basis 以信托形式
equal share 相等份额
equilibrium 均衡；平衡
equilibrium real exchange rate 均衡实质汇率
Equitable Banking Corporation 建南银行
equitable benefit 公平利益
equitable charge 衡平法押记
equitable estate 衡平法产业权
equitable interest 衡平法权益
equitable mortgage 衡平法上的按揭
equitable owner 衡平法上的拥有人
equity 股本；股权；股票；权益；产权
equity earnings 权益股收益；参股收益
equity financing 股本融资；发行股票筹措资金
equity holding 股份持有；股权持有
equity interest 股本权益
equity investment 股本投资；注入资本
equity joint venture 股份式合营企业
equity market 股本市场；股票市场
equity of redemption 衡平法上的赎回权
equity securities 权益证券；股本证券
equity share 权益股；普通股
equity share capital 权益股本
equity trading system 股票买卖制度
equity warrant 股本认股权证
equity-related contract 与股权联系的合约
escape clause 免责条款；例外条款
escrow account 托管户口；记帐帐户
established fiscal policy 既定财政政策
established securities market 具规模的证券市场
establishment ceiling 编制上限
Establishment Subcommittee [Finance Committee of the Legislative Council] 人事编制小组委员会〔立法会财务委员会〕
estate 遗产；产业；财产
estate duty 遗产税
estate duty account 遗产呈报表
Estate Duty Office [Inland Revenue Department] 遗产税署〔税务局〕
estimated additional assessable income 估计的补加应评税入息
estimated additional assessable profit 估计的补加应评税利润
estimated annual rental 预计每年租值
estimated assessment 估计评税
estimated assets 估计资产
estimated expenditure 预算开支；估计开支
estimated expenditure by service 按服务分类的预算开支
estimated growth rate 估计增长率
estimated income 估计入息；估计收入
estimated liabilities 估计负债
estimated net profit 估计纯利
estimated revenue 预算收入；估计收入
Estimates for the year ending 31 March 19XX Volume IA--General Revenue Account 《截至一九ＸＸ年三月三十一日为止的财政年度预算卷一甲部──政府一般收入帐目》
Estimates for the year ending 31 March 19XX Volume IB--General Revenue Account 《截至一九ＸＸ年三月三十一日为止的财政年度预算卷一乙部──政府一般收入帐目》
Estimates for the year ending 31 March 19XX Volume II--Fund Accounts 《截至一九ＸＸ年三月三十一日为止的财政年度预算卷二──基金帐目》
estimates of expenditure 开支预算
Estimates of Gross Domestic Product 《本地生产总值估计》
Euro 欧罗；欧元
Eurobond 欧洲债券
Euroclear 欧洲结算系统
Euroclear Clearance System Co-operative 欧洲结算系统公司
Eurocurrency credit market 欧洲货币信贷市场
Eurodollar 欧洲美元
Eurodollar bond 欧洲美元债券
Eurodollar deposit rate 欧洲美元存款利率
Eurodollar futures 欧洲美元期货
Eurodollar market 欧洲美元市场
Eurodollar rate 欧洲美元利率
Euromoney 欧洲货币
European Bank for Reconstruction and Development [EBRD] 欧洲复兴开发银行
European Commission 欧洲委员会
European Common Market 欧洲共同市场〔共市〕
European Community [EC] 欧洲共同体
European Council 欧洲理事会
European Currency Unit [ECU] 欧洲货币单位
European Development Fund [EDF] 欧洲发展基金
European Economic Community [EEC] 欧洲经济共同体〔欧共体〕
European Futures Clearing Corporation B.V. [Amsterdam] 欧洲期货结算有限公司〔阿姆斯特丹〕
European Investment Bank 欧洲投资银行
European Monetary System [EMS] 欧洲货币体系
European Monetary Union 欧洲货币联盟
European Options Clearing Corporation Holding B.V. [Amsterdam] 欧洲期权结算控股有限公司〔阿姆斯特丹〕
European Options Exchange [Amsterdam] 欧洲期权交易所〔阿姆斯特丹〕
European Social Fund [ESF] 欧洲社会基金
European Union [EU] [developed from the European Community] 欧洲联盟〔欧盟〕〔前身为欧洲共同体〕
Euroyen 欧洲日圆
Euroyen loan 欧洲日圆贷款
evade payment of tax 逃缴税款
evidence of payment 付款证据
ex all [x.a.] 除净
ex coupon [x.c.] 无息票
ex dividend [x.d.] 除息；除股息
ex gratia extinguishment allowance 特惠结业津贴
ex gratia grant 特惠补助金
ex gratia payment 特惠津贴；特惠金
ex rights [x.r.] 除权；除认股权
ex warrant 除证；不附认股权证
examination 审查；讯问；研讯
excess 盈余；超出额；免赔额
excess liquidity 额外流动资金
excess tax paid 多缴的税款
excess value 超额价值
excessive interest rate 过高利率
exchange 兑换；汇兑；交易所
exchange account 兑换帐
exchange bank 外汇银行
Exchange Banks' Association, Hong Kong 香港外汇银行公会
exchange broker 外汇经纪
exchange clearing agreement 外汇结算协定
exchange company 交易所公司
exchange compensation allowance 汇率补偿津贴
exchange contract 外汇合约
exchange contract cancellation note 外汇合约撤销单
exchange control 外汇管制
Exchange Fund 外汇基金
Exchange Fund Advisory Committee [Hong Kong Monetary Authority] 外汇基金谘询委员会〔香港金融管理局〕
Exchange Fund bill 外汇基金票据
Exchange Fund Bills Programme 外汇基金票据计划
Exchange Fund Debt Certificate 外汇基金债务证明书
Exchange Fund debt instrument 外汇基金债务票据
Exchange Fund Guarantee Scheme 外汇基金保证计划
Exchange Fund Investment Limited [EFIL] 外汇基金投资有限公司
Exchange Fund note 外汇基金债券
Exchange Fund Notes Programme 外汇基金债券计划
exchange gain 汇兑增益
exchange loss 汇兑损失
exchange market 外汇市场；汇兑市场
Exchange Member 交易所会员
exchange memo 兑换水单
exchange position 外汇头寸
exchange premium 外汇升水；汇兑溢价
exchange quotation 外汇行情
exchange rate 汇率
exchange rate contract 汇率合约
exchange rate fluctuation 汇率波动
exchange rate index 汇率指数
exchange rate mechanism 汇率机制
exchange rate movement 汇率变动
exchange risk 外汇风险
exchange surcharge 汇兑附加费；汇兑附加税
exchange transaction 兑换交易
exchange value 汇兑价值；交换价值
exchange value of the Hong Kong dollar 港元汇价
exchange-based short selling activity 经交易所进行的卖空活动
exchange-traded derivative 在交易所买卖的衍生产品
excise duty 消费税
excluded property 除外财产
excluded reserve 除外储备
exclusive of rates 不包括差饷
exclusive right 专有权；独有权
exclusivity 专营权
Executive Board of International Monetary Fund 国际货币基金组织执行董事会
Executive Committee [Hong Kong Futures Exchange Limited, Stock Exchange of Hong Kong Limited] 执行委员会〔香港期货交易所有限公司〕；常务委员会〔香港联合交易所有限公司〕
executive director 执行董事；执行理事
Executive Director (Banking Policy) of Hong Kong Monetary Authority 香港金融管理局助理总裁（银行政策）
Executive Director (Banking Supervision) of Hong Kong Monetary Authority 香港金融管理局助理总裁（银行监理）
Executive Director (External) of Hong Kong Monetary Authority 香港金融管理局助理总裁（外事经研）
Executive Director (Monetary Policy and Markets) of Hong Kong Monetary Authority 香港金融管理局助理总裁（货币政策及市场）
Executive Director of Securities and Futures Commission 证券及期货事务监察委员会执行董事
Executive Director (Reserves Management) of Hong Kong Monetary Authority 香港金融管理局助理总裁（储备管理）
executor 遗嘱执行人
executor of small estates 小额遗产的遗嘱执行人
exempt dealer 获豁免交易商
exempt from tax 获豁免缴税
exempt investment adviser 获豁免投资顾问
exempt person 获豁免的人
exempt sum 豁免款项
exempted institution 获豁免机构
exempted loan 受豁免的贷款
exemption 豁免
exemption certificate 豁免证明书
exemption clause 免责条款；豁免条款
exemption from estate duty 豁免遗产税
exemption from property tax 豁免物业税
exemption from rates 豁免差饷
Exemption From Salaries Tax Order 豁免薪俸税令
exemption from stamp duty 免缴印花税
exercise period 行使期
exercise price 行使价格
existing controller 现有控权人
existing licence 现行有效的牌照
existing loan 现有贷款
expectancy of value 预期值
expenditure 支出；开支；费用
expenditure approach 支出计算法；开支计算法
expenditure baseline 开支基线
expenditure commitment 开支承担
expenditure component 开支项目
expenditure for the services of the government 政府服务开支
expenditure guideline 开支指引
expenditure on scientific research 科学研究开支
expenditure on the gross domestic product 本地生产总值开支
expenditure outturn 开支结算
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
face value 面值；票面价值
facility letter 提供贷款通知书；贷款确认书
Fact Book 19XX 《19XX股市资料》
Fact Sheet 《股市资料》
factor analysis 因素分析
factor cost 要素成本；生产要素成本
factor market 生产要素市场
factor of production 生产要素
factor price 要素价格；生产要素价格
factor system 因素计算法
factoring company 代理融通公司；代理收帐公司
facultative reinsurance business 临时再保险业务
Faculty of Actuaries of Scotland 苏格兰精算师学院
fair dealing 公平交易
fair market value 公平市值
fair return 合理利润；合理收益
fall back 回落
false accounting 伪造帐目
false claim of business expenses 虚报营业开支
false entry 虚假记项
false market 假市
family income 家庭收入
family living expenses 家庭生活开支
family-owned company 家族公司
Far East Exchange 远东交易所
Far Eastern Economic Review 《远东经济评论》
Far Eastern Relief Fund 远东赈济基金
fast market 快市；速动市场
fast trading 交投畅旺
favourable balance 顺差
favourable balance of trade 贸易顺差
Federal funds [United States] 联邦基金〔美国〕
Federal funds rate 联邦基金利率
Federal National Mortgage Association [United States] 联邦国民抵押协会〔美国〕
Federal Open Market Committee [FOMC] [United States] 联邦公开市场委员会〔美国〕
Federal Reserve Board [FRB] [United States] 联邦储备局〔联储局〕〔美国〕
Federal Reserve System [Fed] [United States] 联邦储备系统〔美国〕
Federal Reserve Wire Network [Fedwire] [United States] 联邦储备系统通讯网络〔美国〕
Federation Internationale des Bourses de Valeurs [FIBV] 国际证券交易所联会
Federation of Share Registrars 证券登记公司总会
fee collection procedure 收费程序
fee payable 应缴费用
fees and charges 费用及收费
fees and receipts other than appropriation-in-aid 不包括补助拨款的收费及收益
fellow subsidiary 同集团附属公司
Fidelity Fund 互保基金
fiduciary 受信人；受托人
fiduciary capacity 受信人身分
fiduciary duty 受信责任
fiduciary issue 信用发行
fiduciary loan 信用放款；信用贷款
field audit 实地审查〔税务〕
Field Audit Group [Inland Revenue Department] 实地审核组〔税务局〕
field audit staff 实地审计人员；实地核数人员
final account 决算帐户；最后结算
final and conclusive assessment 最终及决定性的评税
final assessment 最后评税
final consumption expenditure 最终消费开支
final dividend 末期股息；末期摊还债款
final estimate 最终估计
final estimate of gross domestic product 本地生产总值的最后估计
final goods 最终产品
Final Notice for Rates 差饷最后通知书
final salaries tax assessment 薪俸税最后评税
final settlement 最终结算
final settlement price 最终结算价格
final statement 决算表
final tax 最后税款
finance 财务；融资
Finance and Management Services Division [Stock Exchange of Hong Kong Limited] 财务及行政管理科〔香港联合交易所有限公司〕
Finance Bureau [FB] [Government Secretariat] 库务局〔政府总部〕
Finance Committee [Hong Kong Futures Exchange Limited, Stock Exchange of Hong Kong Limited] 财务委员会〔香港期货交易所有限公司；香港联合交易所有限公司〕
Finance Committee agenda item [FCai] [Legislative Council] 财务委员会议程文件〔立法会〕
Finance Committee of the Legislative Council 立法会财务委员会
finance company 财务公司
Finance Department [Stock Exchange of Hong Kong Limited] 财务部〔香港联合交易所有限公司〕
Finance Division [Hong Kong Monetary Authority] 财务处〔香港金融管理局〕
finance lease 融资租赁
finance sectorial index 金融分类指数
finance sub-index 金融分类指数
Financial Accounting Section [Hong Kong Monetary Authority] 财务会计组〔香港金融管理局〕
financial adjustment 财政调整
financial administration 财政管理；财务管理
financial adviser 财务顾问
Financial and Accounting Regulations 《财务及会计规例》
Financial and Institutional Coordinating Committee [FINSCOM] 财务监督委员会
financial appraisal 财政评估
financial arrangement 财政安排；财务安排
financial assets 金融资产
financial assistance 经济援助；财政资助
financial auditing 财务审计
financial capacity 经济能力
financial centre 金融中心
Financial Circular 《财务通告》
financial commitment 财政承担；财政承担额
financial community 财经界
financial conglomerate 金融集团
financial constraint 财政约束
financial consultancy service 财务顾问服务
financial contract 财务合约
financial control 财务管理；财务控制；财政规控
financial derivative 金融衍生工具
financial derivative product 金融衍生产品
financial discipline 财政纪律；财务约束
financial disclosure 财务资料披露
financial disclosure rules 财务资料披露规则
financial exposure 财务风险
financial futures 金融期货
financial guideline 财政准则
financial implication 财政影响；财政负担；财政承担
financial information system 财务资料系统
financial infrastructure 金融基础建设；金融基础设施
Financial Infrastructure Section [Financial Services Bureau] 财经基建组〔财经事务局〕
financial institution 财务机构；金融机构
financial instrument 金融工具；金融票据
financial integrity 财政方面的稳健性
financial intermediary 金融中介机构
financial intermediation service 金融中介服务
financial journalist 财经新闻工作者
financial liberalization 金融市场自由化
financial loss 财政损失
financial management 财务管理
financial management and budgeting system 财务管理及预算系统
financial market 金融市场
financial model 财政模式
Financial Monitoring Unit [FMU] [Economic Services Bureau] 财务监察组〔经济局〕
financial objective 财政目标
financial obligation 财政承担；债务
financial performance 财政状况；财政业绩
financial planning 财政计划；财务规划
financial planning guideline 财政计划准则
financial position 财政状况；财务状况；经济状况
financial pressure 财务压力
financial provision 财政拨款
financial prudence 审慎理财
financial requirement 财政需求；资金需要
financial resources 财政资源
Financial Resources Rules: Notes for the Use of Securities Dealers 《财政资源规则：供证券交易商参考的注释》
financial return 财政收益
Financial Secretary 财政司司长
Financial Secretary Incorporated [FSI] 财政司法团
Financial Secretary Incorporated Suspense Account 财政司法团暂记帐
Financial Secretary's Office 财政司司长办公室
financial service 金融服务；财经服务
Financial Services Bureau [FSB] [Government Secretariat] 财经事务局〔政府总部〕
financial services complex 金融服务综合大楼
Financial Services Liaison Committee 金融事务联络委员会
financial services sector 金融服务业
financial sheet 财务报表
financial situation 财务状况
financial statement 财政报告；财务报表
financial support agreement 财务支持协议
Financial Times Index 《金融时报》指数
Financial Times, The 《金融时报》
financial transaction 财务交易
financial vehicle 筹资工具
financial year 财政年度
financing 融资；提供资金；资金融通
financing cost 集资费用
financing package 融资方案
financing study 融资研究
fine 罚款
fineness 纯度；成色
fine-tuning 精确调整；仔细修订
fire insurance 火险
fire risk 火险
firm 商号；事务所
firm market 市况坚挺
firm name 商号名称
firm of certified public accountants and public auditors 执业会计师及注册核数师事务所
firm quotation 实价
firm up 回升；转强
first and paramount lien 首要留置权
first buy order 首次买盘
first calculation 第一计算法
First Commercial Bank 第一商业银行
first demand for rates 首次征收差饷通知书
First Fund 第一基金
first in, first out method [FIFO method] 先进先出计算法
first legal mortgage 首次法律按揭
First Metro International Investment Company Limited 首都国际财务投资有限公司
first mortgage 第一按揭；第一抵押权
first mortgage debenture stock 第一抵押债权股证
First National Bank of Chicago 芝加哥第一国民银行
First Pacific Bank Limited 第一太平银行有限公司
first participant 第一参与者
First Quarter Economic Report 19XX 《一九ＸＸ年第一季经济报告》
first sell order 首次卖盘
First Union HKCB Asia Limited 首华亚洲有限公司
fiscal drag 财政拖累；财政障碍；税项负荷加重
fiscal policy 财政政策
fiscal reason 财政理由
fiscal requirement 财政需求
fiscal reserve 财政储备
fiscal restraint measure 财政紧缩措施
fiscal system 财政制度
fiscal year 会计年度；财政年度
fisheries loan 渔业贷款
Fit and Proper Criteria, The 《适当人选的准则》
Five Rams Finance Company Limited 羊城财务有限公司
five-year forecast of revenue and expenditure 五年收支预测
five-year forecast return 五年预测报表
fixed amount of interest 固定利息数额
fixed assets 固定资产
fixed capital formation 固定资本形成
fixed capital investment 固定资本投资
fixed charge 固定费用；固定押记
fixed concessionary rate 固定优惠率
fixed cost 固定成本
fixed cumulative dividend 固定累积股息
fixed deposit account 定期存款帐户
fixed exchange rate 固定汇率
fixed interest investment 定息投资
fixed interest loan stock 固定利息贷款债券；定息贷款债券
fixed interest rate securities 固定利率证券；定息证券
fixed interest securities 固定利息证券；定息证券
fixed parity 固定平价
fixed rate bond 定息债券
fixed rate certificate of deposit 定息存款证
fixed rate liabilities 固定利率负债
fixed rate mortgage 定息按揭
fixed term deposit 定期存款
fixed value 固定价值
fixed-price lump-sum contract 固定总价合约
fixed-price offer 固定价格要约
flat market 市况呆滞；平市
flat rate 划一收费率
flat rate allowance 划一免税额；定额津贴
flat rate charge 划一收费
flexibility arrangement 弹性措施
flexible exchange regime 弹性汇率制度
floatation of shares 股票上市；股票挂牌买卖
floating charge 浮动押记
floating currency 汇率浮动的货币；浮动货币
floating loss 浮动损失；浮动亏损
floating profit 浮动利润
floating rate 浮动利率；浮动汇率
floating rate bond 浮息债券
floating rate certificate of deposit 浮息存款证
floating rate liabilities 浮动利率负债
floating rate note 浮动利率票据；浮息票据
floating rate regime 浮动汇率制度
floor broker 出市经纪
Floor Procedures Working Group [Hong Kong Futures Exchange Limited] 市场委员会工作组〔香港期货交易所有限公司〕
floor ticket 交易所买卖单
floor trader 出市代表；出市员
floor trading system 大堂交易系统；场内交易系统
flow chart 流程图
fluctuating overdraft 不定数额透支
fluctuation 波动
folio of ledger 分类帐
foolproof system 万全办法
forced liquidation “斩仓”；强制清盘
forecast figure 预测数字
forecast period 预测期
forecast return 预测报表
forecast submission 呈报预测
forecast trend growth rate 预测趋势增长率
forecast year 预测年度
foreclosure 止赎权
foreclosure order 止赎令
foreign bank 外地银行
foreign bill 外地汇票
foreign credit 海外信用证；海外信贷
foreign currency 外币
foreign currency assets 外币资产
foreign currency deposit 外币存款
foreign currency funding centre 外币融资中心
foreign currency holding 外币持有量；外币储备
foreign currency reserve 外汇储备
foreign currency sovereign debt 外币国债
foreign exchange [forex] 外汇
foreign exchange agreement 外汇协议
foreign exchange allocation 外汇分配
Foreign Exchange and Market Practices Committee 外汇及市场惯例委员会
foreign exchange bought 买入外汇
foreign exchange certificate 外汇兑换券；外汇券
foreign exchange contract 外汇合约
foreign exchange market 外汇市场；汇市
foreign exchange quotation 外汇报价；外汇牌价
foreign exchange reserve 外汇储备
foreign exchange resources 外汇资源
foreign exchange risk 外汇风险
foreign exchange sold 卖出外汇
foreign exchange turnover 外汇市场交投总额
foreign investment 海外投资；外来投资
foreign note 外地承付票
foreign ownership 外资拥有权
foreign partnership 外地合伙
foreign remittance 国外汇款
foreign stock exchange 外地证券交易所
foreign tax 外地税款
forex dealer 外汇交易商
forex futures 外汇期货
forex option 外汇期权
forfeit 没收物品
forfeiture 没收
forfeiture of contribution 没收供款
forfeiture of sum 没收款项
forged signature 假冒的签名
forgiveness of a debt 免偿债务
formal contingent liabilities 正式或有负债
Fortune Magazine 《财富杂志》
forward assets purchase 远期资产购置
forward contract rate 远期合约成交率
forward exchange rate 远期汇率；期货外汇汇率
forward exchange sold 卖出远期外汇
forward foreign currency assets 远期外币资产
forward foreign exchange contract 远期外汇合约
forward forward deposit 远期有期存款
forward purchase 期货购买
forward rate 远期汇率；期汇率
forward trading 期货交易；远期交易
founding member 创办会员；创办会员国
Fourth Quarter Economic Report 19XX 《一九ＸＸ年第四季经济报告》
fractional share 不足一股的股份
fragile consumer sentiment 消费意欲薄弱
Framework Agreement [trading fund] 《架构协议》〔营运基金〕
franc area 法郎区
franchise 专营权；特许权
Frankfurt Stock Exchange 法兰克福证券交易所
franking machine 印花盖印机
fraudulent preference 欺诈优惠；欺诈性优先还款
fraudulent trading 欺诈营商
free enterprise system 自由企业制度
free fiscal reserve 自由财政储备
free market economy 自由市场经济
free of particular average [FPA] 平安险；单独海损不赔
free of payment settlement 免付款交收
free on board price [f.o.b. price] 离岸价格；船上交货价
free surplus 自由盈余；未指定用途的盈余
freehold 不动产所有权；永久产权
freely convertible 可自由兑换
freely remittable 自由汇返
freezing order 冻结令
French Banking Commission 法国银行业监察委员会
French Franc [FRF] 法国法郎
fringe benefit 附带利益
fringe market 外围市场
frozen provision 冻结款项
frustrating effect 破坏性影响
FTSE-100 Index 金融时报100指数
fuel duty 燃油税
Fuji Bank Limited 富士银行
Fuji International Finance (HK) Limited 富士国际财务（香港）有限公司
Fukuoka City Bank, Limited 福冈城市银行
Fukuoka City Finance Limited 冈都市财务有限公司
Fukuoka Finance International Limited 冈财务国际有限公司
full consideration 十足代价
full contracting party 正式缔约国；正式缔约成员
full cost price 十足成本价
full member 正式会员；正式成员
full open market price 十足公开市价
full price 十足价格
full return of contribution 发还全部供款
full valuable consideration 十足有值代价
full year 全年
full year cost 全年经费；全年费用
fully deductible 可全数扣税
fully paid-up capital 已缴足股款的股本
fully paid-up share 已缴足股款的股份
fully secured 有十足抵押
functional analysis 用途分析；功能分析
fund 基金；资金
fund accounting basis 基金会计基准
fund credited 记入基金
fund expenditure 基金开支
fund levy 基金征费
fund management 基金管理
fund of funds 综合基金
fund on account sought 申请临时拨款
fund revenue 基金收入
fund warrant 基金支付令
fundamental analysis 基本因素分析；基础分析
funded debt 长期债款；长期借款
funding 经费；资金
funding cost 集资成本
funding mismatch 资金错配
funds employed 运用资金额
funeral expenses 殡殓费
further sum 额外款项
future dividend 未来股息
future earnings 未来入息
future expenses 未来开支
futures broker 期货经纪
Futures Compensation Fund Committee [Securities and Futures Commission] 期货赔偿基金委员会〔证券及期货事务监察委员会〕
futures contract 期货合约
futures contract in interbank interest rate 银行同业拆息期货合约
futures contract value 期货合约市值；期约市值
futures crossing procedure 期货对盘程序
futures dealer 期货交易商
futures exchange company 期货交易所
futures general clearing dealer 期货通用结算交易商
futures individual clearing dealer 期货独立结算交易商
futures introducing broker 期货介绍经纪
futures market 期货市场
futures non-clearing dealer 期货非结算交易商
futures trading 期货交易
futures trading adviser 期货交易顾问
gain 收益；增益
garnishee order 债权扣押令
GE Capital Finance Ltd. 通用金融财务有限公司
gearing ratio 资本与负债比率；杠杆比率〔认股权证〕
general acceptance 一般承兑
general account 一般帐目；总帐
general administrator 一般遗产管理人
General Agreement on Tariffs and Trade [GATT] 《关税及贸易总协定》〔《关贸总协定》〕
General Agreement on Trade in Services [GATS] 《服务贸易总协定》
general apportionment 一般分摊
General Arrangements to Borrow [GAB] 《借款总安排》
general body of shareholders 全体股东
general business 一般业务
general capital increase 总增资
general clearing member 一般结算会员
General Consumer Price Index [GCPI] 一般消费物价指数
general crossed cheque 普通划线支票
general crossing 普通划线
general expenses 一般开支
general fund 普通基金
General Household Survey 综合住户统计调查
General Insurance Council [Hong Kong Federation of Insurers] 一般保险总会〔香港保险业联会〕
general ledger 总分类帐
general levy 一般征款
general offer 公开要约；全面收购建议
general partner 普通合伙人
general partnership 普通合伙
general policy 一般保单
general proxy 一般委托书
general rates 一般差饷
general reserve 一般储备金
general revaluation [rates] 全面重估应课差饷租值
general revenue 一般收入；政府一般收入
General Revenue Account [GRA] 政府一般收入帐目
General Revenue Account expenditure 政府一般收入帐目开支
General Revenue Account revenue 政府一般收入帐目收入
general revenue balance 政府一般收入余额
general support grant 一般经费补助金
general warrant 普通拨款令
Generale Belgian Bank (also known as Belgian Bank) 华比银行
generalized system of preference [GSP] 普及特惠制〔普惠制〕
gilt-edged investment 稳当投资
gilt-edged market 金边证券市场
gilt-edged securities 金边证券
Gini Coefficient 基尼系数
global allocation 总拨款；拨款总额
global costing 整体成本计算法
go private 私有化；私营化
go public 上市
godown warrant 仓单
going concern 经营中的机构；持续经营
gold 黄金
gold bullion 金条；黄金
gold bullion held on an allocated basis 特别划分方式持有的黄金
gold bullion market 黄金市场
gold coin 金币
gold coin certificate 金币证明书；金币证
gold coin coupon 金币配给券
gold exchange standard 黄金汇兑本位制
gold futures 黄金期货；期金
Gold Identity Marks Registry 黄金标记注册处
gold market 黄金市场
gold on paper 黄金券；纸黄金
gold, silver and platinum held in physical form 实金、实银及实白金
gold standard 金本位；金本位制
good book debt 可收回的帐面债项
good delivery 合格交货；合格交割
good year 丰年
goods and services 商品及服务；货物与服务
goodwill 商誉；信誉
government bond 政府债券
government consumption expenditure 政府消费开支
government conveyancing 政府产权转易
Government Economist 政府经济顾问
government expenditure 政府开支
government lotteries 政府奖券
Government Lotteries Management Committee 政府奖券管理委员会
government mortgage institution 政府按揭贷款机构
government property 政府财产
government property assets 政府物业资产
Government Regulations 《政府规例》
Government rent 地税；地租
government reserve 政府储备
government revenue 政府收入
government securities consultant 政府证券业顾问
government trading department 参与商业活动的政府部门
government utility 政府公用事业
graduated rate 渐进税率
grant 补助金；拨款
grantor 授予人
gratuitous payment 赏金
gratuity 酬金
gratuity benefit 酬金福利
grey market 暗盘市场；灰市；暗市
grey market trading 暗盘交易
gross amount 毛额
gross capital formation 资本形成总额
gross claim 申索毛额
gross claim paid 已偿付申索毛额
gross commission payable 须付的佣金毛额
gross contract value 合约总值
gross domestic capital formation 本地资本形成总额
gross domestic fixed capital formation 本地固定资本形成总额
gross domestic price capital formation 本地价格资本形成总额
gross domestic product [GDP] 本地生产总值；国内生产总值
gross domestic product at constant (1980) market price 按固定（一九八零年）市价计算的本地生产总值
gross domestic product at factor cost 按生产要素成本计算的本地生产总值
gross domestic product at market price 按市价计算的本地生产总值
gross domestic product by industrial sector 按工业类别计算的本地生产总值
gross domestic product component 本地生产总值的组成部分
gross domestic product deflator 本地生产总值平减物价指数
gross domestic product estimate 估计本地生产总值；本地生产总值的估计数字
gross domestic product per capita 按人口平均计算的本地生产总值
gross expenditure 开支总额；总支出
gross expenses 开支总额；总开支
gross income 收入总额；总收益
gross insurance liabilities 毛保险负债
gross liabilities 总负债
gross loss 毛损；亏损总额
gross margin 毛利
gross margining 总额保证金制度
gross national product [GNP] 本地居民生产总值；国民生产总值
gross output 总产出；总产值；总产量
gross premium 毛保费；保费总额
gross premium income 毛保费收入；保费收入总额
gross principal value 基本价值总额
gross proceeds 总收益
gross proceeds from sales 销售总收入
gross profit 毛利；溢利总额
gross receipt 总收入
gross return 总收益
gross trading income 营业总收入
group account 集团帐目
group consolidated balance sheet 集团综合资产负债表
group loss relief 对集团的亏损给予税项宽免
Group of Seven [G7] 七大工业国
Group of Seven leaders 七大工业国元首
Group of Ten [G10] 十国集团；十国财团组织
group tax relief 集团税项宽减
group trading system 集体贸易制度
grow at a respectable pace 有可观的增长；有不俗的增长率
Growth Enterprise Market Department [Stock Exchange of Hong Kong Limited] 创业板部〔香港联合交易所有限公司〕
growth momentum 增长劲力
growth movement 增长趋势
growth path 增长线；增长途径
growth rate of domestic export 本地产品出口增长率
growth with stability 稳步增长
guarantee 担保；保证
guarantee company 担保公司；保证公司
guarantee corporation 保证法团
guarantee deposit and margin paid 缴付的保证按金
guarantee deposit and margin received 存入的保证按金
guarantee fund 保证基金；担保基金
Guarantee Law 《担保法》
guarantee of bank loan 银行贷款保证
guarantee of due payment 付款保证书
Guarantee Scheme [Stock Exchange of Hong Kong Limited] 担保计划〔香港联合交易所有限公司〕
guaranteed benefit 保证利益
guaranteed debenture 保付债权证
guaranteed line of credit 保证贷款限额
guaranteed note 保证票据；保证单；担保债券
guaranteed surrender value 保证退保现金价值
guarantor 保证人；担保人
guardian 监护人
Guide for Directors of Listed Companies 《上市公司董事指引》
Guide to Applicants [Hong Kong Monetary Authority] 《认可机构开业与经营指引》〔香港金融管理局〕
guideline figure 准则数字
Guideline on Leveraged Foreign Exchange Trading 《杠杆式外汇买卖指引》
Guideline on Minimum Criteria for Authorization 《认可的最低准则的指引》
Guideline on Recognition of Interest [Hong Kong Monetary Authority] 《确认利息收入指引》〔香港金融管理局〕
guideline ratio 准则比率
Guidelines for the Exemption of Listed Companies from the Securities (Disclosure of Interests) Ordinance 《豁免上市公司遵守〈证券（披露权益）条例〉的指引》
Guidelines for the Exemption of Listed Companies from the Share Repurchase Requirements of S.49BA of the Companies Ordinance 《豁免上市公司遵守〈公司条例〉第49BA条股份购回规定的指引》
guiding exchange rate 指导性汇率
Gulf Cooperation Council 海湾合作委员会
Gunma Finance (Hong Kong) Limited 群马财务（香港）有限公司
H & CB Finance (Hong Kong) Limited
住银金融有限公司

H share
Ｈ股

Hachijuni Asia Limited
八十二亚洲有限公司

Hachijuni Bank, Ltd.
八十二银行

half-yearly economic report
半年经济报告

Hang Seng 100
恒生100

Hang Seng Bank Limited
恒生银行有限公司

Hang Seng China Enterprises Index [HSCEI]
恒生中国企业指数〔恒生国企指数〕

Hang Seng China Enterprises Index Futures
恒生中国企业指数期货

Hang Seng Commerce and Industry Sub-index Futures
恒生工商分类指数期货

Hang Seng Consumer Price Index
恒生消费物价指数

Hang Seng Credit Ltd.
恒生存款有限公司

Hang Seng Economic Monthly
《恒生经济月报》

Hang Seng Finance Limited
恒生财务有限公司

Hang Seng Finance Sub-index Futures
恒生金融分类指数期货

Hang Seng Index [HSI]
恒生指数〔恒指〕

Hang Seng Index constituent stock
恒生指数成分股

Hang Seng Index Futures
恒生指数期货

Hang Seng Index futures contract
恒生指数期货合约

Hang Seng Index Futures market
恒生指数期货市场

Hang Seng Index Options
恒生指数期权

Hang Seng London Reference Index
恒生伦敦参考指数

Hang Seng Midcap 50 Index
恒生50中型股指数

Hang Seng Midcap Index
恒生中型股指数

Hang Seng Midcap Index constituent stock
恒生中型股指数成分股

Hang Seng Properties Sub-index Futures
恒生地产分类指数期货

Hang Seng Sub-index
恒生分类指数

Hang Seng Sub-index Futures
恒生分类指数期货

Hang Seng Utilities Sub-index Futures
恒生公用事业分类指数期货

hard currency
硬货币；强势货币

hawking of securities
兜售证券

head
总目

head of expenditure
开支总目

health insurance
健康保险

healthy financial position
财政稳健；财政健全

healthy reserve
充裕储备金；充裕准备金

heavy trading
交投畅旺

hedged position margin
用作对冲的合约按金

hedger
对冲者

hedging
对冲；套戥；套期保值

hedging portfolio
对冲组合

hedging tool
套戥工具

hedging transaction
对冲交易

Helsinki Stock Exchange
赫尔辛基证券交易所

Henderson International Finance Limited
恒基国际财务有限公司

Heritage Foundation [United States]
美国传统基金会

hidden reserve
隐藏储备

high base of comparison
比较基数偏高

"high buy low sell" strategy
“高买低卖”策略

high income economy
高收入经济体系

high liquidity
高流动资金额

high value-added
高增值

highest tender
索价最高的投标；出价最高的投标

highways vote
公路拨款

hire-purchase agreement
租购协议；分期付款购物协议

historical cost
实际成本；历史成本；原始成本

HKFE Clearing Corporation Limited
香港期货交易结算有限公司

hold a position
持仓；“仓”

hold in trust
以信托形式持有

hold on the statutory trust
以法定信托形式持有

holder
持有人

holder in due course
当期持有人

holding company
控股公司；母公司

holding of shares
持有股份

holding over of payment
暂缓缴纳

holding over of provisional tax
暂缓缴纳暂缴税

holdover
暂缓缴纳；延缓缴纳

home banking
家居银行服务；家庭银行服务

home loan interest deduction
居所贷款利息的扣除额

Home Ownership Scheme Fund
居者有其屋计划基金

home supervisor
所在国家的监管机构

Hong Kong Annual Digest of Statistics
《香港统计年刊》

Hong Kong Association of Accounting Technicians
香港专业会计员协会

Hong Kong Association of Banks [HKAB]
香港银行公会

Hong Kong Association of Financial Advisors
香港财务顾问学会

Hong Kong Building and Loan Agency Ltd.
香港建屋贷款有限公司

Hong Kong Capital Markets Association
香港资本市场公会

Hong Kong Code of Conduct
《香港经营守则》

Hong Kong Commodity Exchange Limited [now renamed Hong Kong Futures Exchange Limited]
香港商品交易所有限公司〔现称香港期货交易所有限公司〕

Hong Kong Dollar [HKD]
港元

Hong Kong dollar balance
港元结存

Hong Kong dollar balance feeding back into the financial sector's credit base
港元结存再流入金融界的信贷基础内

Hong Kong dollar bond
港元债券

Hong Kong dollar currency investment
港元货币投资项目

Hong Kong dollar debt securities
港元债务证券

Hong Kong dollar denominated multilateral agency debt instrument
多边代理机构港币债务票据

Hong Kong dollar deposit base
港元存款基本额

Hong Kong dollar exchange transaction
港元兑换交易

Hong Kong dollar financial instrument
港元金融票据

Hong Kong dollar interest rate futures
港元利率期货

Hong Kong dollar loan-to-deposit ratio
港元贷款与存款的比率

Hong Kong dollar notes market
港币现钞市场

Hong Kong dollar offshore bond
海外港元债券

Hong Kong dollar private sector debt issues
私营机构港元债务票据

Hong Kong Economic and Trade Office [HKETO]
香港经济贸易办事处

Hong Kong Economic Association
香港经济学会

Hong Kong Economic Journal Monthly
《信报经济月刊》

Hong Kong Economic Research Centre
香港经济研究中心

Hong Kong Economic Trends
《香港经济趋势》

Hong Kong Export Credit Insurance Corporation [HKECIC]
香港出口信用保险局

Hong Kong Federation of Insurers
香港保险业联会

Hong Kong Federation of Stock Exchanges
香港证券交易所联会

Hong Kong Financial Executives Institute
香港财经行政人员协会

Hong Kong Foreign Bank Representatives Association
香港外资银行办事处协会

Hong Kong Foreign Exchange and Deposit Brokers' Association
香港外汇及存款经纪同业协会

Hong Kong Forex Association
香港外汇同业联会

Hong Kong Franchise Association
香港特许经营协会

Hong Kong Futures Exchange Limited [HKFE]
香港期货交易所有限公司〔期交所〕

Hong Kong Futures Guarantee Corporation Limited [HKFGC]
香港期货保证有限公司

Hong Kong General Business Return
香港一般业务报表

Hong Kong General Chamber of Commerce
香港总商会

Hong Kong Government Account
香港政府帐目

Hong Kong Government securities
香港政府证券

Hong Kong in Figures
《香港统计数字一览》

Hong Kong Index [HKI]
香港指数

Hong Kong Institute of Bankers
香港银行学会

Hong Kong Institute of Company Secretaries
香港公司秘书公会

Hong Kong Institute of Investment Analysts
香港投资分析员公会

Hong Kong Interbank Bid Rate [HIBID]
香港银行同业拆入息率

Hong Kong Interbank Clearing Limited
香港银行同业结算有限公司

Hong Kong Interbank Offered Rate [HIBOR]
香港银行同业拆出息率；香港银行同业拆息

Hong Kong Interbank Rate
香港银行同业拆息率；香港银行同业拆息

Hong Kong International Arbitration Centre
香港国际仲裁中心

Hong Kong Investment Funds Association [HKIFA]
香港投资基金公会〔基金公会〕

Hong Kong Lotteries Board
香港奖券管理局

Hong Kong Management Association
香港管理专业协会

Hong Kong Monetary Authority [HKMA]
香港金融管理局〔金管局〕

Hong Kong Monetary Institutions Association
香港金融业总会

Hong Kong Monthly Digest of Statistics
《香港统计月刊》

Hong Kong Mortgage Corporation Limited [HKMC]
香港按揭证券有限公司〔按揭公司〕

Hong Kong Note Printing Limited
香港印钞有限公司

Hong Kong Securities Clearing Company Limited [HKSCC]
香港中央结算有限公司〔中央结算公司〕

Hong Kong Securities Institute
香港证券学院

Hong Kong Securities Professionals Alumni Association
香港证券业同学会

Hong Kong Securities Professionals Association
香港证券学会

Hong Kong Securities Training Sponsorship Foundation
香港证券业培训赞助基金

Hong Kong Society of Accountants
香港会计师公会

Hong Kong Special Administrative Region Government Land Fund [Land Fund]
香港特别行政区政府土地基金〔土地基金〕

Hong Kong Stock Exchange
香港证券交易所

Hong Kong Stock Exchange All Ordinaries Index
香港所有普通股指数

Hong Kong Stockbrokers Association
香港证券经纪业协会

Hong Kong treasury bill
香港库券

Hong Kong Unit Trust Association
香港单位信托基金公会

Hong Kong Venture Capital Association Limited
香港创业投资协会有限公司

Hongkong & Shanghai Banking Corporation Ltd.
香港上海丰银行有限公司

Hongkong Chinese Bank, Limited
香港华人银行有限公司

honorarium
酬金；车马费

hot money
热钱；游资

hotel accommodation tax
酒店房租税

hotels sectorial index
酒店分类指数

hotels sub-index
酒店分类指数

household expenditure
住户开支

Household Expenditure Survey
住户开支统计调查

household income
家庭收入；住户收入

household wealth
家庭财富

Housing Capital Works Fund
房屋建设工程基金

housing loan
房屋贷款

HSBC Investment Bank Asia Ltd.
丰投资银行亚洲有限公司

HSI Services Limited
恒指服务有限公司

Hua Chiao Commercial Bank Limited
华侨商业银行

Hua Nan Commercial Bank, Ltd.
华南商业银行股份有限公司

Human Resources Department [Stock Exchange of Hong Kong Limited]
人力资源部〔香港联合交易所有限公司〕

Hung Kai Finance Company Limited
鸿基财务有限公司

hypothecation
抵押；押货预支

hypothecation certificate
抵押证明书
Japan Securities Clearing Corporation
日本证券结算公司

Japanese Association of Securities Dealers Automated Quotations
日本证券交易商自动报价协会

Japanese Securities Finance Company
日本证券金融公司

Japanese Yen [JPY]
日圆

Jardine Fleming Bank Limited
怡富银行

JCG Finance Company, Limited
日本信用保证财务有限公司

Jian Sing Bank Limited
建新银行

Job Costing System
分批成本计算系统

jobber
证券经销经纪；证券批销经纪；“批家”

jobber trade
当日平仓买卖

jobbing business
证券经销业务

jobbing on client
从顾客身上赚价

jobbing system
经销制度；批销制度

joint account
联名户口；联合帐户；共同帐户

joint and several note
共同及各别的承付票

joint assessment
合并评税

joint contract
共同合约

joint creditor
共同债权人

joint debt
共同债项

joint debtor
共同债务人

Joint Declaration on Cooperation and Supervision of Cross-Border Investment Management Activities
《有关监管跨境投资管理活动的联合声明》

joint estate
共有产业

joint estates account
联权共有产业的帐目

Joint Financial Intelligence Unit [Hong Kong Monetary Authority]
联合财富情报组〔香港金融管理局〕

Joint Funding Scheme
联合拨款资助计划

joint holder
联名持有人

joint liability
连带责任；共同责任

joint liquidator
联合清盘人

joint loan
联合贷款

joint owner
联名拥有人

joint ownership
共有权

joint petition
共同呈请书

joint property
联权共有财产

Joint Secretariat of the World Bank Group/International Monetary Fund
世界银行／国际货币基金组织联合秘书处

joint statement
联合启事

joint stock association
合股组织

Joint Technical Working Group [formed by Hong Kong Monetary Authority, Stock Exchange of Hong Kong Limited and Securities and Futures Commission]
联合技术工作小组〔由香港金融管理局、香港联合交易所有限公司及证券及期货事务监察委员会组成〕

joint tenancy
联权共有

joint tenant
联权共有人

joint total income
共同入息总额

joint venture
合营企业；联营企业；合资企业

joint venture account
合营帐户；合伙帐

joint venture agreement
合营企业协议

joint venture contract
合营合约

joint-stock bank
合股银行

Joint-Stock Companies Act of Norway
《挪威股份公司法》

joint-stock company
合股公司

journal entry
日记帐分录

judgment creditor
判定债权人

judgment debt
判定债项

judgment debtor
判定债务人

judicial trustee
司法受托人

junk bond
劣等债券；垃圾债券

Juroku Bank, Ltd.
十六银行

Juroku International Finance Limited
十六国际财务有限公司
Ka Wah International Merchant Finance Limited
嘉华国际财务有限公司

kabushiki kaisha [Japanese]
株式会社〔日语〕；股份有限公司

Kadoorie Agricultural Aid Loan Fund
嘉道理农业援助贷款基金

Kam Ngan Stock Exchange
金银证券交易所

KBC Bank N.V.
比利时联合银行

KDB Asia Limited
产银亚洲金融有限公司

KEB (Asia) Finance Limited
换银（亚细亚）财务有限公司

kerb market
场外市场

kerb trading
场外交易

Kexim Asia Limited
输银亚洲金融有限公司

key money
“顶手费”；“鞋金”

kickback
回佣；佣金

Kincheng Banking Corporation
金城银行

Kincheng Finance (H.K.) Limited
京城财务（香港）有限公司

Kincheng-Tokyo Finance Company Limited
金东财务有限公司

kite-flying
开空头支票

kiting
开空头支票

kiting cheque
空头支票

KLB Asia Finance Limited
韩国长银有限公司

known contingency
已知的应急费用

known liabilities
已知负债

known spending commitment
已知的开支承担

Kookmin Finance Asia Limited
国银金融亚洲有限公司

Korea Commercial Finance Limited
韩国商业金融有限公司

Korea Exchange Bank
韩国外换银行

Korea First Finance Limited
韩国第一金融有限公司

Korea Stock Exchange
韩国证券交易所

Korean Won [KRW]
南韩圜

Kowloon Stock Exchange
九龙证券交易所

Krugerrand
南非富格林金币

Kuala Lumpur Stock Exchange
吉隆坡证券交易所

Kwangtung Provincial Bank
广东省银行

Kwong On Bank Limited
广安银行有限公司

Kwong On Finance Limited
广安财务有限公司

Kyoto International Finance (Hong Kong) Limited
京都国际财务（香港）有限公司
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 Futures Commission]
发牌科〔证券及期货事务监察委员会〕

Licensing Information Booklet
《发牌资料册》

lien
留置权；扣押权

life and annuity business
人寿及年金业务

life assurance
人寿保险

Life Assurance Act [United Kingdom]
《人寿保险法令》〔英国〕

life assurance policy
人寿保单

life boat loan
救市贷款

life insurance
人寿保险

life insurance corporation
人寿保险法团

Life Insurance Council of Hong Kong
香港寿险总会

life insurance fund
人寿保险基金

life interest
终身权益

Life Underwriters Association of Hong Kong
香港人寿保险从业员协会

life-long product
终身产品

light trading
交投稀疏；交投疏落

likely outturn
估计结算数字

limit
限额；限量

limit down
跌至停板；跌停板

limit of legal tender
法定货币使用限额

limit of value
价值限额

limit order
限价盘；限价订单

limit up
涨至停板；涨停板

limitation fund
限制基金

limited company quoted on stock exchange
上市有限公司

limited company unquoted on stock exchange
非上市有限公司

limited legal tender currency note
有限量法定货币纸币

limited liability
有限法律责任；有限责任

limited partner
有限责任合伙人

limited partner loss relief
对有限责任合伙人的亏损给予税项宽免

limited partnership
有限责任合伙

limited service bank
有限服务银行

line of business
业务范围

line of credit
信贷限额

linear development
线型发展；直线发展

linear programming
线性规划

linked assets
相连资产

linked exchange rate system
联系汇率制度

linked long-term business
相连长期业务

liquefiable assets
流动资产；可兑现资产

liquid assets
流动资产；速动资产

liquid balance
现金结余；流动资产结余

liquid capital
速动资金；流动资金

liquid form of deposit
活期存款

liquidable assets
可兑现资产

liquidated amount
算定款项

liquidated damages
算定损害赔偿

liquidated demand
经算定的追讨金额

liquidated sum
经算定款项

liquidation
清盘；清偿〔债务〕；变现〔资产〕

liquidation of an account
平仓

liquidation of margin account
“斩仓”

liquidation of position
平仓

liquidator
清盘人

liquidator's bond
清盘人的债券

liquidity
流动资金；流动性；变现能力

Liquidity Adjustment Facility [LAF]
流动资金调节机制

Liquidity Adjustment Window [LAW]
流动资金调节窗

liquidity conversion factor
流动资产换算因数

liquidity management tool
流动资金管理工具

liquidity margin
流动资金幅度

liquidity portfolio
流动资产组合

liquidity position
流动资金头寸；流动资金情况

liquidity ratio
流动资产比率；流动资金比率

List of Stock Codes
《证券代号名录》

listed company
上市公司

listed corporation
上市机构

listed investment
上市投资

listed securities
上市证券

listed share
上市股份

listing
上市；挂牌

listing agreement
上市协议

Listing Appeals Committee [Stock Exchange of Hong Kong Limited]
上市上诉委员会〔香港联合交易所有限公司〕

listing arrangement
上市安排

Listing Committee [Stock Exchange of Hong Kong Limited]
上市委员会〔香港联合交易所有限公司〕

Listing Division [Stock Exchange of Hong Kong Limited]
上市科〔香港联合交易所有限公司〕

listing fee
上市费

listing matter
上市事宜

Listing Nominating Committee [Stock Exchange of Hong Kong Limited]
上市提名委员会〔香港联合交易所有限公司〕

listing price
上市价格；牌价

Listing--Accountancy and Prospectus Vetting Department [Stock Exchange of Hong Kong Limited]
上市──会计及招股章程审阅部〔香港联合交易所有限公司〕

Listing--Corporate Finance Department [Stock Exchange of Hong Kong Limited]
上市──公司财务部〔香港联合交易所有限公司〕

Liu Chong Hing Bank Limited
廖创兴银行有限公司

Liu Chong Hing Finance Limited
廖创兴财务有限公司

Lloyd's [United Kingdom]
劳合社〔英国〕

Lloyd's agent
劳合社代理人

Lloyd's broker
劳合社经纪

Lloyd's underwriter
劳合社承保人

loan
借贷；贷款；借款

loan account
贷款帐户；放款帐户

loan agreement
贷款协议

loan capital
借贷资本

loan ceiling
贷款限制

loan creditor
贷款债权人

loan finance facility
借款融通

loan for financial investment
金融投资贷款

Loan Fund
贷款基金

loan interest
贷款利息

loan loss reserve
贷款损失储备金；贷款损失准备

loan officer
贷款人员

loan outstanding
未偿贷款；尚欠的贷款

loan portfolio
贷款组合

loan repayment
贷款还款

loan shark
高利贷者；“大耳窿”

loan stock
债权股额；贷款债券

loan syndicate
贷款银团

loan-to-deposit ratio
贷款与存款比率

loan-to-valuation ratio
贷款与估值比率

local branch
本地分行

local cost
本地成本

local inflation
本地通胀

local inflationary pressure
本地通胀压力

local production
本地产量

local representative office
本地代表办事处

local value-added content
本地加工价值成分

locality of profit
利润来源

locally incorporated bank
本地注册银行

locally incorporated deposit-taking company
本地注册接受存款公司

Loco-London gold market
本地伦敦金市

London Commodity Exchange
伦敦商品交易所

London International Financial Futures Exchange
伦敦国际金融期货交易所

London Metal Exchange
伦敦金属交易所

London Stock Exchange
伦敦证券交易所

long
好仓；多头；买空

long month
远期月份

long position
长仓；好仓；多头；长盘

long-range planning
长远计划

long-term business
长期业务

long-term business assets
长期业务资产

long-term business fund
长期业务基金

long-term business liabilities
长期业务负债

Long-Term Credit Bank of Japan, Limited
日本长期信用银行

long-term debt
长期债项

long-term fund
长期基金

long-term policy
长期保险单

long-term rating
长期评级

long-term receivables
应收长期帐项

long-term supplement
长期个案补助金

loss
亏损；损失

loss brought forward
承前亏损

loss carried forward
结转亏损

loss portfolio
损失组合

lost instrument
遗失票据

lot
“一手”〔最低交易单位〕

Lotteries Fund
奖券基金

lottery
奖券

low and simple taxation
税率低而简单的税制

low base of comparison
比较基数偏低

low value-added
低增值

lower income relief
较低入息宽免

lowest conforming tender
符合要求而索价最低的投标

lowest tender
索价最低的投标；出价最低的投标

lowest tender to specifications
符合规格而索价最低的投标

lump sum payment
整笔付款

Luxembourg Monetary Institute
卢森堡金融协会

Luxembourg Stock Exchange
卢森堡证券交易所
Nagoya Stock Exchange
名古屋证券交易所

naked short selling
无担保沽空；无担保卖空

Nanyang Commercial Bank Limited
南洋商业银行有限公司

Nanyang Finance Company Limited
南洋财务有限公司

narrow definition of money
狭义货币供应

narrow margin arbitrage
低利套汇；薄利套汇

narrower profit margin
较小利润幅度

narrowing of spread
收窄息差

national accounting
国民经济核算

national accounts
国民帐户；国民核算

national accounts framework
国民经济核算架构

National Association of Securities Dealers [United States]
全国证券交易商协会〔美国〕

National Association of Securities Dealers Automated Quotations [United States]
全国证券交易商自动报价协会〔美国〕

National Australia Bank, Limited
澳洲国民银行

National Automated Payment System [NAPS] [China]
国家自动支付系统〔中国〕

National Bank of Canada
加拿大国家银行

National Bank of Pakistan
巴基斯坦银行

National Commercial Bank Limited
浙江兴业银行

national income
国民收入

national income account
国民收入帐户

National Institute of Economic and Social Research
国立经济及社会研究所

national insurance contribution [United Kingdom]
国民保险供款〔英国〕

National Market System [United States]
全国市场系统〔美国〕

National Measurement Accreditation Service [NAMAS] [United Kingdom]
国家计量认可服务处〔英国〕

National Westminster Bank plc
国民西敏寺银行

NationsBank, National Association
美国众国银行

native bank order
本地银行付款令票

nature of business
业务性质

near money
近似货币；准货币

near monopoly
近乎专利；近乎垄断

Nedcor Asia Limited
莱利亚洲有限公司

negative factor
利淡因素；不利因素

negative growth
负增长

negative interest
负利息

negative interest rate
负利率

negotiable
可转让；可流转

negotiable bill of lading
可转让提单；流通提单

negotiable certificate of deposit [NCD]
可转让存款证

negotiable debt instrument
可转让债务票据

negotiable instrument
可转让票据；可流转票据

negotiable letter of credit
可转让信用证；流通信用证

negotiable paper
可流转的票据

negotiable securities
可流转证券

negotiable security
可流转的抵押品

negotiating bank
议付银行

net
净额；净值；实额

net additional allowance
额外免税实额

net admissible assets
可接纳资产净值

net aggregated value of an estate
遗产总值净额

net amount
净额

net assessable income
应评税入息实额

net assessable profit
应评税利润实额

net assessable value
应评税净值

net assets
净资产；资产净值

net assets increase
资产净值的增长

net assets value [NAV]
资产净值

net balance
净余额

net balance of capital movement
资金流动净额；资金流动净差额

net basis
净额基准

net book value
帐面净值

net borrower
净借方；净借贷的一方

net capital
资本净值；资本净额

net cash balance
现金结余净额

net chargeable income
应课税入息实额

net claims paid
已偿付申索净额

net clearing balance
净结算差额

net commission payable
须付的佣金净额

net cost
净成本；成本净额；费用净额

net currency translation difference
外币折算净差额

net deficit
净额赤字

net earnings
净收益；净盈利

net equity
权益净额

net estate
净遗产

net exchange loss
汇兑损失净额

net export of services
出口服务净额

net external balance
对外贸易净差额

net favourable balance
顺差净额

net flow of fund
资金流动净额

net indebtedness
净负债额

net inflow of fund
资金流入净额

net insurance liabilities
保险负债净额

net interest margin
净利率差距

net interest paid
实付利息

net liabilities
净负债；负债净额

net open position
未平仓合约净额

net operating profit
营业纯利；营业净利

net outflow of fund
资金外流净额

net output
净产出；净产值；净产量

net payment
支出净额

net position
持仓净额

net price
净价格；实价

net proceeds
净收入

net profit
纯利

net profit after taxation
税后纯利

net provisional tax
暂缴税实额

net public financial assets
政府金融资产净值；政府财务资产净值

net rate of exchange
净汇率

net realizable value
可变现净值

net realization
净变现额

net receipt
净收入；收入净额

net reinsurance premium
再保险保费净额

net rent
租金净额

net residue
净余额

net savings
节省款项净额；节省开支净额；节省净额

net spot foreign currency position
外币现货净额

net sum
净款额

net supply
供应净额

net tangible assets
有形资产净值

net total income
入息实额；收入实额

net transfer to fund
拨入基金的款项净额

net underwriting commitment
包销承担净额

net unfavourable balance
逆差净额

net value
净值

net worth
净值；资产净值

net/gross ratio
净额／总额比率

netting
净额结算

New Airport Division [Economic Services Bureau]
新机场部〔经济局〕

new capital account commitment
非经常帐新承担额

new capital account subhead
非经常帐新分目

new capital account subventions subhead
非经常帐资助金新分目；非经常帐下的资助金新分目

new commitment
新承担额；新承担项目

new commodity
新商品

New Companies Section [Companies Registry]
新公司注册组〔公司注册处〕

new grant
新增补助金

new issue account
新股发行帐户

new issue of shares
发行新股

new money
新增款项；新注入的资金

new non-recurrent commitment
非经常开支新承担额

new other non-recurrent subhead
其他非经常开支新分目

New Products Committee [Hong Kong Futures Exchange Limited]
新产品委员会〔香港期货交易所有限公司〕

new recurrent account subhead
经常帐新分目

new recurrent account subventions subhead
经常帐资助金新分目；经常帐下的资助金新分目

new special expenditure subhead
特别开支新分目

New Taiwan Dollar [TWD]
新台币

New York Cotton Exchange, Inc.
纽约棉花交易所有限公司

New York Futures Exchange
纽约期货交易所

New York Mercantile Exchange [NYMEX]
纽约商品交易所

New York Produce Exchange, Inc.
纽约农产品交易所有限公司

New York Stock Exchange
纽约证券交易所

New Zealand Dollar [NZD]
新西兰元

New Zealand Futures and Options Exchange
新西兰期货及期权交易所

New Zealand Stock Exchange
新西兰证券交易所

newly authorized fund
新认可的基金

newly authorized trust
新认可的信托

newly formed trust
新成立的信托

next day net settlement system
翌日净额交收系统

Next Step--Hong Kong as a Financial Risk Management Centre, The
《向前迈进──香港稳居金融风险管理中心的地位》

night depository
夜库

Nikkei 225 Index
日经225指数

Nikkei Index
日经指数

Nikkei Stock Average
日经平均指数

nil-paid share
未缴股款的股份

Nishi-Nippon Bank, Ltd.
西日本银行

Nishi-Nippon Finance (Hong Kong) Limited
西日本财务（香港）有限公司

N.M. Rothschild & Sons (Hong Kong) Limited
洛希尔父子（香港）有限公司

no-loss level
无亏损水平

nominal account
名义帐户；虚帐户

nominal amount
面额；象征式款额

nominal and effective exchange rates for the Hong Kong dollar
港元的名义及实际汇率

nominal capital
名义资本

nominal consideration
象征式代价

nominal earnings
名义收益；名义入息额；理论上入息额

nominal increase
名义上增加；理论上增加

nominal price
虚价；名义价格；按盘价

nominal share capital
注册股本；名义股本

nominal value
面值；名义值；票面值；理论上价值

Nominating Committee [Hong Kong Futures Exchange Limited, Stock Exchange of Hong Kong Limited]
提名委员会〔香港期货交易所有限公司；香港联合交易所有限公司〕

nominee
代名人

nominee account
代名人户口

non-acceptance
不承兑

non-bank investor
非银行投资者

non-banking sector
银行以外的机构

non-bankruptcy certificate
非破产证明书

non-business day
非营业日

non-capitalization weighted index
非资本值加权指数

non-cash acquisition
非现金投资所得的资产

non-cash assets
非现金资产

non-cash-limited subhead
没有现金支出限额的分目

non-certificated share
无证书股份

non-clearing member
非结算会员

non-collateralized derivatives warrant
非抵押衍生认股权证

non-conforming tender
不符合要求的投标

non-consumption item
非消费项目

non-cumulative redeemable preference share
非累积的可赎回优先股

non-dealing partner
非经营合伙人

non-discretionary account
非全权委托户口；非全权代客买卖帐户

non-distributable reserve
不可分配的储备金

non-essentials
非必需品

non-executive director
非执行董事；非执行理事

non-interest-bearing certificate of indebtedness
无息负债证明书

non-interest-bearing debt securities
无息债务证券

non-interest-bearing note
无息票据

non-interventionism
不干预政策

non-investment-linked life insurance policy
非与投资挂钩的人寿保单

non-liquid form of deposit
定期存款

non-listed company
非上市公司

non-member shareholder
非会员股东

non-monetary gold
非货币黄金；非作货币用途的黄金

non-negotiable bill of lading
不可转让提单；非流通提单

non-negotiable, non-interest-bearing promissory note
不可转让的无息期票

non-OECD stock market
非经济合作及发展组织国家的证券市场

non-payment
不缴付；不付款

non-performing assets
非营运资产

non-performing loan
非营运贷款；不履约贷款

non-profit-distributing body
非分配利润的组织

non-profit-making
非牟利

non-proportional treaty
非比例协约

non-proportional treaty reinsurance
非比例协约再保险

non-realizable savings
不可变现的节省额

non-recourse debt
无追索权债项

non-recurrent cost
非经常费用

non-recurrent expenditure
非经常开支

non-recurrent grant
非经常补助金

non-recurrent revenue
非经常收入

non-resident corporation
非本地注册的公司；非本地注册的法人团体

non-resident institution
非驻港机构

non-subsidy principle
无津贴原则

non-tradables
非贸易品

non-unit liabilities
非单位负债

non-voting share
无表决权股份

non-works capital expenditure
基本工程外的非经常开支

Nordic Investment Bank
北欧投资银行

normal expenditure
正常开支

normal fidelity insurance
一般忠诚保险

normal value
正常价值

Norwegian Krone [NOK]
挪威克郎

nose dive
暴泻

not negotiable
不可转让

not trading for profit
非牟利

notarial act of honour
公证承付

notary
公证人

note
票据；纸币；钞票

note issuance facility
票据发行融通

note issue
纸币发行；发钞

note issue mechanism
发行钞票机制

Note Security Fund
纸币保证基金

note-issuing bank
发钞银行

Notes on Computation of Salaries Tax/Personal Assessment
有关薪俸税／个人入息课税计算办法说明

Notice for Payment of Provisional Tax
暂缴税缴纳通知书

Notice for Recovery of Tax
追收税款通知书

notice of a trust
信托通知

notice of additional assessment
补加评税通知书

Notice of Adjudication of Proof of Debt
裁定债权通告

notice of assessment
评税通知书

Notice of Assessment and Demand for Additional Tax
评定及缴纳补加税款通知书

Notice of Assessment and Demand for Tax
评税及缴纳税款通知书

Notice of Assessment for Property Tax
物业税评税通知书

Notice of Change of Particulars
更改注册事项通知书

Notice of Change of Registered Office
更改注册办事处通知书

Notice of Correction to the Valuation List
更正估价册通知书

Notice of Deletion
删除估价册内物业通知书

notice of demand
付款通知书

notice of deposit
有关缴存款项的通知

notice of dishonour
不兑现通知

notice of intended dividend
有关拟宣布摊还债款的通知

Notice of Intended Payment to Creditors and Intended Application to Recission of Receiving Order
拟发还偿款予债权人及拟申请撤销接管令通告

Notice of Intention to Amend Valuation List
拟修正估价册记录通知书

Notice of Intention to Assess Additional Tax
拟评定补加税的通知书

Notice of Interim Valuation
临时估价通知书

notice of objection
反对通知书

Notice of Personal Assessment
个人入息课税通知书

Notice of Rateable Value
应课差饷租值通知书

Notice of Revised Assessment
修订评税通知书

Notice of Situation
公司更改地址通知书

notice of transfer
转让通告

Notice of Valuation
估价通知书

notifiable interest
须具报的权益

notifiable transaction
须予公布的交易

noting of bills
汇票的拒付记录

notional annual mid-point salary [NAMS]
按薪级中点估计的年薪值

notional annual mid-point salary committed
已拨用的按薪级中点估计的年薪值

notional annual mid-point salary spent
已动用的按薪级中点估计的年薪值

notional annual salary cost at mid-point
按薪级中点估计的年薪开支

notional cost
估计费用；名义成本

notional mid-point cost
估计的中点费用

novation
约务更替；债务更替文件

nugatory expenditure
不必要开支

number of cash-sweep chances
现金彩票活动的中彩机会的数目

number of cash-sweep tickets sold
现金彩票活动售出的彩票数目

numbered ticket
号码彩票
obligation
债项；责任；义务

obligation bond
债务债券

obligee
受惠人

occupational retirement scheme
职业退休计划

Occupational Retirement Schemes Division [Financial Services Bureau]
退休计划部〔财经事务局〕

odd lot
散股；碎股；零股

odd lot broker
散股经纪

OECD country
经济合作及发展组织国家；经济合作及发展组织的成员国

OECD stock market
经济合作及发展组织国家的证券市场

off-balance-sheet exposure
资产负债表外的风险

off-balance-sheet financing
帐外融资；资产负债表外的融资

off-balance-sheet item
资产负债表外的项目

off-balance-sheet transaction
帐外交易；资产负债表外的交易

offer
要约；建议；收购

offer by tender
招标发售

offer document
要约文件；建议文件

offer for sale
要约出售

offer for subscription
公开招股

offer mechanism
招股机制

offer of shares for public subscription
公开招股

offer period
要约期

offer price
要约价；发盘价

offer rate
拆出息率

offer to buy
要约买入

offer to lend
要约贷出

offer to sell
要约卖出

offeree
受要约人

offeree company
受要约公司

offeree shareholder
受要约公司的股东

offeror
要约人

offeror company
要约公司；提出要约公司

off-floor terminal
离场交易终端机

off-floor trading
离场交易

office of profit
有收益的职位

Office of the Commissioner for Securities and Commodities Trading
证券及商品交易监理专员办事处

Office of the Commissioner of Banking
银行业监理处

Office of the Commissioner of Insurance
保险业监理处

Office of the Exchange Fund
外汇基金管理局

Office of the Telecommunications Authority Trading Fund
电讯管理局营运基金

Official Administrator
遗产管理官

official emolument
官职薪酬

official listing
正式上市

official rate
法定汇率；官价

Official Receiver
破产管理署署长

Official Receiver's Office
破产管理署

official trustee
法定受托人

off-market dealing
场外买卖

offset
抵销；弥补；冲销

offsetting position
相抵持仓

offshore bank
离岸银行

offshore borrowing
海外借款

offshore borrowing transaction
海外借款交易

offshore business
海外业务

offshore currency deposit market
海外货币存款市场

offshore fund
离岸基金

offshore interest
海外利息

offshore reinsurance income
离岸再保险入息

Offshore Supervisors Group
离岸监理组织

off-site review
非实地审查

off-site scrutiny
非实地审核

Ogaki Kyoritsu Bank, Ltd.
大垣共立银行

omission of income
漏报入息

omission of profit
漏报利润

on account basis
记帐方式；赊帐方式

on-balance-sheet item
资产负债表内的项目

on-cost
间接成本；间接费用；附加行政费用

one board lot of securities
“一手”证券

"one building" condition
“一家分行”的规定

one day rolling currency futures
单日掉期外汇期货

one day rolling currency futures contract
单日掉期外汇期货合约

one price
单一价格；不二价

one-line vote
整笔拨款

one-off grant
一次过拨款

one-off item
非经常项目

one-off payment
一次过拨款；单一笔款项

one-off subsidy
一次过补贴

onerous tax
繁苛税项；繁重税率

on-floor order
场内买卖盘

on-lending
转借

on-site examination
实地审查

open a position
“做仓”；开仓

open account
未清帐户；记帐交易；往来帐户

open contract
未平仓合约

open economy
开放经济

open interest
未平仓合约数量

open market
公开市场

open market value
公开市场价值；市值

open offer [listing method]
公开售股〔上市方式〕

open order
开仓订单

open outcry
公开叫价；公开喊价

open position
未平仓交易

open price
开仓价格

open tender
公开投标

open-end fund
开端基金

open-ended investment corporation
股份不定的投资公司

opening balance
期初结余

opening price
开盘价格；开市价

opening quotation
开市价；开市行情

opening rate
开盘汇价

operating account
营业帐目；营业帐户；经营帐目

operating agreement
营运协议

operating cost
营运成本；运作成本；操作成本

operating deficit
营业亏损；经营赤字

operating expenditure
经营开支；营运开支；营业支出

operating expenses
营运开支；营业费用

operating income
营运收入；营业收入

operating loan
经营业务所需贷款

operating profit
营业利润

operating revenue
营运收入；营业收益

operating services account
营运服务帐目

operating statement
经营收支表；营业损益表

operating surplus
经营盈余；营业盈余

operation
经营；营运；投产

operational fund
经费

operative aggregate
现行总体数字

operator
经营者；营运者；营办商

opportunity cost
机会成本

optimist
“好友”

optimum rate of expenditure
最适当支出率

option
期权；认购权；选择权；选购权

option contract
期权合约

option money
期权费

option on a futures contract
期货合约期权；期货期权

option on commodities
商品期权

option position
期权持仓量

option premium
期权金；期权溢价

optional stipulation
选择性规定

Options Clearing Corporation [Chicago]
期权结算公司〔芝加哥〕

Options Clearing House Pty Limited [Sydney]
期权结算所有限公司〔悉尼〕

Options Clearing Rules
《期权结算规则》

options market
期权市场

options market maker
期权“庄家”

options pricing model
期权定价模式

options trading
期权交易

options trading member
期权交易会员

Options Trading Rules
《期权交易规则》

order
订单；命令；买卖盘

order cheque
记名支票；抬头支票

order for payment of money
付款指令票据

order for purchase
订购书

order for redirection
转寄令

order for sale
售卖令

order of discharge
破产解除令

order of foreclosure absolute
绝对止赎令

order of mail transfer
信汇委托书

order to pay admitted debt
偿付承认债项令

order-based system
以买卖盘为基础的制度

ordinary annual contribution
经常性每年捐款

ordinary course of business
通常业务运作

ordinary creditor
普通债权人

ordinary share
普通股

ordinary share capital
普通股股本

organization expenses
开办费

Organization for Economic Co-operation and Development [OECD]
经济合作及发展组织〔经合组织〕

Organization of Petroleum Exporting Countries [OPEC]
石油出口国组织

Orient First Capital Limited
建银财务（香港）有限公司

original estimates
原来预算

original executor
原遗嘱执行人

original issue price
原本发行价

original margin
原始保证金；基本按金

original mortgagee
原承按人

original mortgagor
原按揭人

original receipt
收据正本；收条正本

original securities
原有的证券

ORIX Asia Limited
欧力士（亚洲）有限公司

ornament gold
饰金

Osaka Securities Exchange
大阪证券交易所

Oslo Stock Exchange
奥斯陆证券交易所

O.T.B. Card Co. Ltd.
海外信用卡有限公司

ounce troy
金衡安士

outflow of capital
资本外流；资金外流

outflow of fund
资金外流

outflow of money
资金外流

outgoing partner
退出的合伙人

outgoings
支出

outgoings and expenses
支出及开支

outlay
费用；开支；支出

outlying business district
市区外商业区

out-of-hours trading
在正式交易时间以外的交易

out-of-pocket expenses
实付费用；付现费用

out-of-the-money option
无价期权；价外期权

outport collection
外埠代收款项

output
产出；产值；产量

outside dealing
场外买卖；场外交易

outstanding
未偿还；尚未支付

outstanding account
未清帐项；未清帐目

outstanding allocation
应拨未拨的款项

outstanding amount
未偿还的数额

outstanding balance
未清帐款；未清余额

outstanding bill
未偿付票据；未兑现票据

outstanding borrowing
未清偿债项

outstanding claim portfolio
未决申索组合

outstanding commitment
尚未支付的承担额

outstanding derivatives contract
尚未平仓的衍生工具合约

outstanding loan
尚未清还的贷款

outstanding negotiable certificate of deposit
未兑现的可转让存款证

outstanding tax
欠税

outstanding uncapitalized interest
尚未支付且未化作本金的利息

outturn
结算；结算数字

outward documentary bill
出口跟单汇票

outward remittance
汇出汇款

over and above inflation
减除通胀因素

overall average internal rate of return
平均总体内部回报率

overall Consumer Price Index
总体消费物价指数

overall domestic export
本地产品出口总额

overall growth rate
整体增长率；总增长率

overall investment
总投资额；总体投资

overall liquidity ratio
总体流动资金比率

overall price relative
全面相对价格

overall surplus
总盈余

overall tally
全面总计

overbuying
超买；买空

over-commitment
超额承担

overdraft
透支

overdraft by banks abroad
海外银行同业透支

overdraft by banks in foreign countries
外国银行同业透支

overdraft by local banks
本港银行同业透支

overdraft by outport banks
外埠银行同业透支

overdraft of an account
户口透支

overdraft on banks
向银行同业透支

overdraft on banks abroad
向海外银行同业透支

overdraft on banks in foreign countries
向外国银行同业透支

overdraft on local banks
向本港银行同业透支

overdraft on outport banks
向外埠银行同业透支

overdraft secured
抵押透支

overdue
逾期

overdue loan
过期贷款

over-employed economy
过度活跃的经济

overhang
剩余承担；未完成的承担额；过剩额

overhead
间接费用；间接成本

overhead cost
间接成本

overheated economy
过热的经济

overheated market
过热的市场

overnight Hong Kong interbank offered rate
香港银行同业隔夜拆息率

overnight liquidity assistance
隔夜流动资金贷款

overnight margin
隔夜保证金；隔夜按金

overnight money
隔夜拆借资金；隔夜钱

overnight position
隔夜头寸

overnight rate
隔夜利率

overpaid amount
多缴数额

overpayment of contribution
多缴供款

overrun
超支

overrun cost
超额费用

Oversea-Chinese Banking Corporation Ltd.
华侨银行有限公司

overseas bank
海外银行

overseas banking corporation
海外银行法团

overseas branch
海外分行

Overseas Companies Section [Companies Registry]
海外公司注册组〔公司注册处〕

overseas currency balance
海外货币结余

overseas financial institution
海外财务机构

overseas interest
海外利息

overseas investment
海外投资

overseas market
海外市场

overseas representative office
海外代表办事处

Overseas Trust Bank Ltd.
海外信托银行有限公司

Overseas Union Bank Ltd.
华联银行

overselling
超卖；卖空

oversight of markets
监察市场

over-spending
超额支出；超支

overtax
超额征税；征税过重

over-the-counter derivative
场外交易衍生工具

over-the-counter market
场外交易市场

over-the-counter trading
场外交易；柜台交易

over-the-counter transaction
场外交易；柜台交易

overtrading
过量交易

owner-occupier allowance
自住业主津贴

ownership
所有权；拥有权

ownership in common
分权共有权
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
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
不动产；房地产

real value
实际价值

real wage
实际工资

realizable
可变现

realizable property
可变现财产

realizable savings
可变现的节省额

realizable value
可变现价值

realization
变现；变产

realization of gains
利益变现

realization of property
变卖财产；变卖产业

realization statement
变产帐目

realized investment
已实现投资

realized profit
已赚得利润；变现利益

realized value
变现价值

real-time delivery versus payment
即时货银交收

Real-Time Gross Settlement System [RTGS System]
即时支付结算系统

real-time payment versus payment
即时汇款同时交收

realty
不动产；房地产

reasonable expenses
合理费用

reassessment
重新评税；重新评定

rebate
回佣；回扣；退款

rebate of interest
利息回扣

rebound
回升；反弹

rebound in prices
价格回升

rebound strongly
大力反弹

rebuilding allowance
重建免税额

receipt
收入；收据

receipt for duty and interest
税款及利息收据

Receipted Demand Note
经加盖机印证明税款收讫的缴税通知书

receipts and payments account
收支帐户

receivables
应收款项

receiver
接管人；破产管理人

receivership
接管；接管权

receiving bank
受理银行

receiving order
接管令

reciprocal basis
互惠原则

reciprocal duty
互惠关税

reciprocity
互惠措施；互惠条件

recision of contract
撤销合约

recognizance
签保；担保

recognized clearing house
认可结算所

recognized dealer of Exchange Fund bills
外汇基金票据认可交易商

recognized stock exchange
认可证券交易所

reconciliation
对帐

reconciliation process
帐目核对过程

reconciliation statement
对帐表；调整表

reconstruction of a company
重整公司

reconstruction of capital
资本重组

reconstruction tax
重建税

record date
注册日期；登记日期；记录日期

recourse
追索权；追索补偿

recover
追讨；复原

recoverable
可收回；可追收

recoverable advance
可追收的垫款；可收回的垫款

recoverable rent
可追收的租金

recovery
回稳；复苏；追偿

recovery action
追税行动；追索行动

recovery of estate duty
追讨遗产税

recurrent account
经常帐

recurrent cost
经常费用；经常成本

recurrent expenditure
经常开支

recurrent revenue
经常收入

recurrent subvention
经常资助金

recurrent subvention subhead
经常资助金分目

recursive economic model
递回经济模式

recycling [funds]
资金回流；资金再循环

red chip
红筹股

redeemable bond
可赎回债券

redeemable charge
可赎回的押记

redeemable loan capital
可赎回借贷资本

redeemable preference share
可赎回优先股

redeemable preferred share
可赎回有优先权的股份

redeemable securities
可赎回证券

redeemable share
可赎回股份

redeemable stock
可赎回股票

redemption
赎回

redemption charges
赎回费用

redemption date
赎回日期

redemption fee
赎回费用

redemption fund
赎回基金

redemption money
赎回金额；赎回款项

redemption of Tax Reserve Certificate
赎回储税券

redemption of unit
赎回单位

redemption on maturity
到期赎回

redemption price
赎回价格

rediscounted bill
再贴现票据

redomiciling
迁册

redomiciling scheme
迁册计划

reduced share
拆细股份

reducing balance
递减余额

reducing value
递减价值

reduction
减少；削减

reduction of full amount of duty
减低整笔税款

redundancy payment
裁员支出；裁员赔偿

re-establishment period
筹备复业期

re-export
转口

reference date [rating valuation]
估价根据日期〔评估差饷〕

refinancing
重新筹集资金

refinancing package
再行贷款计划；重新集资计划

reflationary policy
复苏政策；刺激景气政策

refund
退款；退还税款

Refund Notice
退还税款通知书

refund of brokerage
退还经纪佣金

refund of rates
退还差饷

refunding of estate duty
退还遗产税

Refurbishment Allowance for Hotels
酒店翻新免税额

register
登记册；记录册

register of assignment of book debt
帐面债项转让登记册

register of businesses
商业登记册

register of certificates to bearer
不记名证明书登记册

register of charges
押记登记册

register of corporations
法团登记册

register of debenture holders
债权证持有人登记册

Register of Disqualification Orders
取消资格令登记册

register of holders of registered units
已登记单位的持有人登记册

register of interests in shares
股份权益登记册

register of professional accountants
专业会计师注册记录册

register of shareholders
股东名册

registered certificate
登记证明书

registered charge
已登记押记

registered company
注册公司

registered contract
已登记合约

registered dealer
注册交易商；注册证券交易商

registered deposit-taking company
注册接受存款公司

registered office
注册办事处

registered owner
登记拥有人

registered person
注册人

registered securities
注册证券

registered stock
登记公债

Registrar of Companies
公司注册处处长

Registrar of Money Lenders
放债人注册处处长

registration
登记；注册

Registration Division [Companies Registry]
公司文件注册部〔公司注册处〕

registration fee
登记费；注册费；过户费

registration number
注册编号

registration of contract
合约登记

Registry Manager [Companies Registry]
注册处经理〔公司注册处〕

regressive tax
累退税

regular audit
定期审计；定期核数

regular premium
定期保费

regular premium policy
定期缴付保费的保单

regularity auditing
合规性审计

regulate
调节；规管；规限

Regulation Division [Stock Exchange of Hong Kong Limited]
监察科〔香港联合交易所有限公司〕

regulation of markets
市场调节；市场监察

regulator
监管机构

Regulatory Affairs Group [Stock Exchange of Hong Kong Limited]
监察事务处〔香港联合交易所有限公司〕

regulatory body
监察机构；监管当局

regulatory committee
监管委员会

regulatory demand
调节需求

regulatory system
规管制度；监察制度；监管制度

rehabilitation loan
复兴借款

Rehabilitation Loan Sinking Fund
复兴借款偿还基金

reimbursement
偿款；发还款项；偿付；付还

reimbursement other than appropriation-in-aid
不包括补助拨款的偿款

reinsurance
再保险；分保

reinsurance business
再保险业务

reinsurance premium
再保险保费

reinsurance premium ceded
分出再保险保费

reinsurance premium payable
须付保的再保险保费

reinsurance treaty
再保险协约

reinsurer
再保险人

reinvestment
再投资

rejection of proof
拒绝债权证明

related corporation
有联系公司

relative
相对数字

relative size
相对比率

relative size of the public sector in gross domestic product
公营部门开支在本地生产总值中所占比率

relative size of the public sector in total expenditure
公营部门开支在总体开支中所占比率

relief
宽免；宽减

relief from double taxation
双重课税宽免

reminder
催缴单

remission
减免

remission of estate duty
减免遗产税

remittance
汇款

Remittance Advice
领款通知书

remittance charge memo
汇费通知单

remittance fee paid
汇费支出

remittance fee received
汇费收入

remittance overseas
海外汇款

re-mortgage
再按揭；再抵押

remuneration
酬金；薪酬；报酬

remunerative rate
有利比率

renewal of a loan
借款重贷

renewal of contract of insurance
续保

renewal of registration
登记续期；注册续期

renewal policy
续保保单

Renminbi Yuan [CNY]
人民币元

rent
租金

rent charge
租费

rent record
租金记录

rental income
租金收入

rental index
租金指数

rental return
租金收益

rent-free
免租

renunciation
放弃书

reorganization of capital
资本重组

reorganization of share capital
股本重组

repaid bill
已偿付库券

repayment
偿还；归还款项；退还税款

repayment capability
偿债能力

repayment of principal
偿还本金；还本

repeated borrower
重复借贷者；重复借款人

rephasing of expenditure
重新订定分期拨付开支的时间

replacement cost
重置成本；更新成本；迁建费用

replacement reserve
重置储备金；更新储备金

replenishment of funds
补充资金

repo security
回购抵押品

Report of the Securities Review Committee on the Operation and Regulation of the Hong Kong Securities Industry
《香港证券业的运作及监察──证券业检讨委员会报告书》

Report on the Financial Market Review
《金融市场检讨报告》

reporting accountant
申报会计师

reporting mechanism
申报机制

reporting system
汇报系统

representative capacity
代表身分

representative of a commodity dealer
商品交易商代表

representative office
代表办事处

Republic National Bank of New York
美国利宝银行

repurchase
购回

repurchase agreement [repo]
回购协议

repurchase transaction
购回交易

reputed owner
据称拥有人

required liquid capital
规定速动资金；规定流动资金

requisite book
必需的簿册

requisite voucher
必需的凭单

requisition
申请书；申报表；请购单

Requisition for Revenue Stamps
购买印花申请书

re-registration
重新登记；重新注册

reschedule of payment
重新安排付款期限

rescue fund
储备金

Research and Planning Division [Stock Exchange of Hong Kong Limited]
资料研究及策划科〔香港联合交易所有限公司〕

resell
反售；转售

reserve
储备；准备金

reserve account
储备帐

reserve assets
储备资产

reserve balance as a percentage of government expenditure
储备结余在政府开支中所占的百分率

reserve capital
后备资本

reserve for bad debts
坏帐储备

reserve for contingencies
意外损失储备

reserve for exchange loss
汇兑损失储备

reserve fund
储备金；储备基金

reserve price
保留价格；最低价格

reserve ratio requirement
储备比率规定

reserved supplementary grant
备用追加补助金

Reserves Management Department [Hong Kong Monetary Authority]
储备管理部〔香港金融管理局〕

resettlement grant
转业补助金；迁置补助金

resident director
本地董事

residential mortgage
住宅按揭

residual acceptor of foreign exchange
外汇的最后承兑人

residual deficit
剩余赤字

residual method
余值法

residual method of valuation
余值估计法

residual payment
余款；剩余付款

residual supplier of foreign exchange
外汇的最后供应者

residual value
剩余价值；残余价值

residuary estate
剩余遗产

residue
剩余额；剩余财产

residue of expenditure
开支剩余额

resistance line
阻力线

Resource Allocation Exercise [RAE]
资源分配工作

Resource Allocation Exercise for recurrent expenditure
经常开支资源分配工作

resource bid
资源申请

resource bureau
资源局

Resources Management Unit [RMU] [Economic Services Bureau]
资源管理组〔经济局〕

responsible director
责任董事

restatement of account
重整帐目

restocking
补充存货

restricted auction
限制条件拍卖

restricted banking licence
有限制银行牌照

restricted licence bank
有限制牌照银行

restricted tender
局限性投标；“围内”投标

restriction notice
限制通知书

restrictive endorsement
限制背书

results announcement
业绩公布

retail banking
零售银行业务

retail business
零售业务

retail client
“散户”；“散客”

retail dealer
零售商

retail deposit
零售存款

retail deposit interest rate
零售存款利率

retail interest rate
零售利率

retail investor
“散户”投资者；个人投资者

retail market
零售市场

retail participation
“散户”入市

retail price
零售价格

retail price index
零售价格指数

retained business
保留业务

retained earnings
留存收益

retained import
留用进口货物

retained profit
留存盈利

retention
保留额；自留额

retention money
保留金；保留款项

retention ratio
自留额比率

retirement scheme management category X business
退休计划管理第Ｘ类业务

Retirement Schemes and Insurance and Bureau Administration Section [Financial Services Bureau]
退休计划及保险及行政组〔财经事务局〕

retiring partner
退出的合伙人

retiring trustee
退职受托人

retrocession
转分保

retrocession premium
转分保保费

retrocessionaire
转分保人

return
收益；回报率；报表；报税表

Return of Computerized Payroll Emoluments
电脑计算薪俸表格

return on assets
资产回报率

Return on Loans, Advances and Provisions
贷款、垫款及备付金申报表

revaluation
重估价值；升值

revaluation of rateable values
重估应课差饷租值

revaluation year
重估应课差饷租值年度

revenue
收入；收益；税收

revenue account
收入帐

revenue base
收入基数；收入基础

revenue collection
征税；收取税款

revenue department
税收部门；管理政府收入的部门

revenue estimates
收入预算

revenue from properties and investments
来自物业及投资的收入

revenue measure
征税措施；收入措施

revenue outturn
收入结算

revenue paper
税收文件

revenue policy
征税政策；收入政策

revenue proposal
征税建议；税收建议；收入建议

revenue shortfall
收入不足

revenue stamp
税收印花

revenue-earning department
赚取收入的部门

revenue-generating department
带来收入的部门

reversionary estate
复归产业权

reversionary interest
复归权益

Review of Companies Ordinance Consultancy Report
《检讨香港公司条例顾问研究报告》

revised assessment
修订评税

revised estimates
修订预算

revised estimates of expenditure
修订开支预算

revised estimates of revenue
修订收入预算

revised preliminary estimates of gross domestic product
本地生产总值的修订初步估计

revive
回升；复苏

revocable letter of credit
可撤销信用证

revocation
撤销

revocation of licence
撤销牌照

revolving fund
周转基金；循环基金

revolving letter of credit
循环信用证

revote
再拨款

reward
酬金

right of control
控制权

right of conversion into stock
兑换证券的权利

right of pre-emption
优先购买权

right of retainer
遗产保留权；财产保留权

right of retention
保留权

right to receive income from property
从财产收取入息的权利

right to rescind
撤销的权利

rights issue
供股〔上市方式〕；认股权发行；配售新股

rights issue prospectus
供股章程

ring
交易圈

ring out
平仓；经纪之间期货交易相互结算

rising price
价格上涨

risk
风险

risk adjustment
风险调整

risk assets
风险资产

risk assets ratio
风险资产比率

risk exposure
风险承担

risk management
风险管理

Risk Management Guidelines for Derivatives
《衍生工具风险管理指引》

risk management system
风险管理系统；风险管理制度

risk of breakage
破损险

risk of non-delivery
遗失险

risk of rust
损险

risk of shortage
短量险

risk of sweat damage
潮腐险

risk premium
风险溢价

risk weight
风险加权数

risk weighted exposure
加权风险值

"risk-based" approach
“以风险为依据”的方法

risk-capping
限制风险

roll forward
向前推展；向前滚进

roll over
转仓；滚计；滚转；续期

rolling forex
日转期汇

rolling plan
滚动式计划；逐年延展计划

rolling settlement
滚动交收

round lot
交易单位；整数成批股票；“一手”

round off
以整数计；四舍五入

round to nil
化为零计

round turn
完整交易；轧平交易

round up
清盘

rounded-up sub-total
化成整数的小计

round-trip contract
平仓合约

Royal Bank of Canada
加拿大皇家银行

Royal Bank of Scotland plc
苏格兰皇家银行

royalty
专营权费；专利权费；特许权使用费

rule of equity
衡平法；衡平法规则

Rules and Operation Procedure of Hong Kong Securities Clearing Company Limited
《香港中央结算有限公司规则及运作程序》

Rules Governing the Listing of Securities [Listing Rules] [Stock Exchange of Hong Kong Limited]
《证券上市规则》〔《上市规则》〕〔香港联合交易所有限公司〕

Rules of the Exchange [Stock Exchange of Hong Kong Limited]
《交易所规则》〔香港联合交易所有限公司〕

Rules on Interest Rates and Deposit Charges
《利率及存款收费规则》

run on a bank
银行挤兑；银行挤提

runner
“驳脚”经纪；传递员

running expenses
管理费用；经常费用

running-down of business
缩减业务