raider 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 真实账户；实账户
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 实时货银交收
Real-Time Gross Settlement System 实时支付结算系统
real-time payment versus payment 实时汇款同时交收
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 收支账户
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 递归经济模式
recycling 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 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 账面债项转让登记册
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 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 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 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 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 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 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 数据研究及策划科〔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 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 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 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 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 计算机计算薪俸表格
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 《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 《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
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