中英財經(jīng)詞匯術(shù)語(yǔ)大全（P-R）

Pacific Basin Central Bank Conference 太平洋地區中央銀行會(huì )議
Pacific Basin Economic Council [PBEC] 太平洋地區經(jīng)濟議會(huì )
Pacific Economic Co-operation Council [PECC] 太平洋經(jīng)濟合作議會(huì )
Pacific Economic Outlook 《太平洋經(jīng)濟展望》
Pacific Finance (Hong Kong) Limited 怡泰富財務(wù)（香港）有限公司
package 整套方案
package concept 整體發(fā)展概念
package development 組合發(fā)展；整體發(fā)展
packing credit 打包貸款；打包放款
packing loan 打包放款
paid-in capital 實(shí)繳資本；實(shí)繳股本
paid-in share 實(shí)收股份
paid-up capital 繳足股本
paid-up share capital 繳足款股本
panic buying 恐慌性搶購
panic selling 恐慌性?huà)伿?/span>
paper 票據；文件
paper clearing system 票據交換制度
paper gold 紙黃金
paper profit 賬面利潤；紙上利潤
par of exchange 匯兌平價(jià)
par value 票面值
parallel transaction 平行交易
parent company 母公司；控股公司
pari passu 平等權利；同等權益；按相同比例
Paris Bourse 巴黎證券交易所
parity of pay 同等薪酬
parity of subsidy principle 相同津貼的原則；平等津貼原則
part owner 有部分擁有權的人
part ownership 部分所有權
partial bid 部分收購建議
partial endorsement 部分背書(shū)
partial offer 部分要約
partial return of contribution 發(fā)還部分供款
partial settlement 部分交收
participant 參與者
participating preference share 參與優(yōu)先股
participation 參與；參加；參股
participation in profit 分紅
partly paid share 已繳部分股款的股份
partly paid share capital 已繳部分股款的股本
partly secured 部分有抵押
partner 合伙人；股東
partnership 合伙；合伙商行；合伙經(jīng)營(yíng)
partnership account 合伙賬戶(hù)
partnership assets 合伙資產(chǎn)
partnership at will 隨意組合的合伙
partnership book 合伙簿冊
partnership business 合伙業(yè)務(wù)
partnership debt 合伙債項
partnership instrument 合伙契約
partnership money 合伙的款項
partnership property 合伙財產(chǎn)
partnership stock 合伙股本
passage allowance 旅費津貼
passbook 銀行存折
patent 專(zhuān)利；專(zhuān)利權
patent right 專(zhuān)利權
patentee 專(zhuān)利持有人
pawn 當押
pawnbroker 當押商
pawner 當押人
Pay as You Earn Scheme [PAYE Scheme] 即賺即付計劃；即賺即付的繳稅計劃
pay band 薪酬級別
pay by lump sum 一次過(guò)付款
pay call 支付催繳股款
pay date 發(fā)薪日期
pay trend survey 薪酬趨勢調查
pay zone 付款區
payable 應付；須付
payable at par 面值支付
payable at sight 見(jiàn)票即付
payable by instalments 以分期付款方式支付
payable in advance 上期繳納
payable on demand 可憑票要求付款
payables 應付款項
payback period 還本期；回收期
payee 受款人；收款人；抬頭人
paying bank 付款銀行
payment 付款；支付款項
payment and drawback requirement 繳稅及退稅規定
Payment by Phone Service [PPS] “繳費聆”服務(wù)
payment in due course 按期付款
payment in kind 實(shí)物支付
payment in lieu of notice 代通知金
payment of estate duty 繳付遺產(chǎn)稅
payment of maintenance 支付贍養費
payment of money 付款
payment of tax 繳付稅項
payment procedure 付款程序
payment receipt 付款收據
payment stopped 停止付款；停付
payment system 支付系統
payment terms 付款條件；付款方式
payment to redeem 贖款
payoff period 回收期；回本期
payroll 薪酬表；薪酬總額
payroll per capita 按受雇人數平均計算的薪金額
payroll system 薪俸記錄系統
pecuniary benefit 金錢(qián)利益
pecuniary consideration 金錢(qián)代價(jià)
pecuniary legacy 金錢(qián)遺贈
pecuniary liability 金錢(qián)上的法律責任
pecuniary loss 金錢(qián)損失
pegged exchange rate 聯(lián)系匯率；固定匯率
penal rate [Liquidity Adjustment Facility] 懲罰性息率〔流動(dòng)資金調節機制〕
penal rent 懲罰租金
penal sum 罰金
penalty 罰則；罰款
Penalty Demand Note 罰款通知書(shū)
penny share 低價(jià)股票；“蚊型股”
pension 退休金
pension scheme 退休金計劃
People′s Bank Law 《人民銀行法》
People′s Bank of China 中國人民銀行
per annum 每年
per capita gross domestic product 按人口平均計算的本地生產(chǎn)總值；人均國內生產(chǎn)總值
per capita gross national product 按人口平均計算的國民生產(chǎn)總值；人均國民生產(chǎn)總值
per capita income 人均收入
per centum 每百
percentage charges 按百分率收取的費用；征收百分率
percentage increase 增長(cháng)百分率
percentage inflator 以百分率表示的增加指數
percentage point 百分點(diǎn)
performance 成績(jì)；業(yè)績(jì)；表現
performance bond 履約保證書(shū)
period for redemption 贖回期限
period of accrual of interest 應計利息的期間
periodic actuarial investigation 定期精算調查
periodic payment 分期付款；定期付款
periodic updating of compensation rate 按期調整補償率
periodical payment 按期付款；定期付款
permanent capital 永久資本
permanent diminution 永久減值
permanent health business 永久健康業(yè)務(wù)
permanent transfer 永久轉讓
permanently discontinued business 永久停業(yè)
permitted level of return 獲準營(yíng)利額；準許利潤水平
perquisite 額外賞賜
person carrying on business 經(jīng)營(yíng)業(yè)務(wù)的人
person having spes successionis 有繼承期望的人
personal allowance 個(gè)人免稅額
personal assessment 個(gè)人入息課稅；以個(gè)人入息課稅辦法接受評稅
personal assessment allocation 撥入個(gè)人入息課稅計算款項
Personal Assessment Form 個(gè)人入息課稅表格
personal assessment tax 個(gè)人入息課稅應付的稅款
personal chattels 非土地實(shí)產(chǎn)
personal consumption 個(gè)人消費
personal consumption expenditure 個(gè)人消費開(kāi)支
personal emolument 個(gè)人薪酬；個(gè)人薪俸
personal emoluments subhead 個(gè)人薪酬分目
personal estate 可動(dòng)產(chǎn)業(yè)
personal representative 遺產(chǎn)代理人
personal representative of a debtor 債務(wù)人的遺產(chǎn)代理人
personal spending pattern 個(gè)人消費模式
personal taxation 個(gè)人課稅
personalty 動(dòng)產(chǎn)
personnel-related expenses 與員工有關(guān)連的開(kāi)支
personnel-related expenses subhead 與員工有關(guān)連的開(kāi)支分目
pessimist “淡友”
petition 呈請；呈請書(shū)
petitioner 呈請人
petitioning creditor 提出呈請的債權人
petro dollar 石油美元
petty cash 小額現款
phased increase 分期遞增
phasing of expenditure 分期撥付開(kāi)支
Philadelphia Stock Exchange 費城證券交易所
Philippine National Bank 菲律賓國家銀行
Philippine Peso [PHP] 菲律賓披索
physical assets 實(shí)物資產(chǎn)；有形資產(chǎn)
physical commodity 實(shí)物商品；實(shí)貨
physical delivery of instrument 票據實(shí)物交收
physical market 現貨市場(chǎng)
physical price 現貨價(jià)
physical settlement 以實(shí)物交易
pick up 復蘇〔經(jīng)濟〕；上揚〔價(jià)格〕
place an order “落盤(pán)”
place of business 營(yíng)業(yè)地點(diǎn)；營(yíng)業(yè)處
place of negotiation 洽商地點(diǎn)
placement 配售
placement of securities 證券配售
placement of shares 股票配售
placing [listing method] 配售〔上市方式〕
placing prospectus 配股章程
plant and machinery 機器與設備；生產(chǎn)設備及機器
plateau 穩定水平
platform rates 各級稅率
platinum 白金
“play the market” 操縱市場(chǎng)；“玩市”
pledge 質(zhì)押；質(zhì)權
pledged assets 質(zhì)押資產(chǎn)
pledgee 承押人
pledgor 質(zhì)押人
plough back 把利潤再投資
plummet 大幅下跌；暴瀉；直線(xiàn)下降
plunge 大跌；急挫
Po Fung Finance Company Limited 寶豐財務(wù)股份有限公司
Po Sang Bank Ltd. 寶生銀行有限公司
policy 政策；保單
policy holder 保單持有人
pooling agreement 匯集協(xié)議
pooling system 聚合制；聯(lián)營(yíng)制
Port and Maritime Division [Economic Services Bureau] 港口及航運部〔經(jīng)濟局〕
portability 可調動(dòng)性
portfolio 組合；投資組合
portfolio diversification 分散投資
portfolio management 投資組合管理
portfolio manager 投資組合經(jīng)理
portfolio movement 投資組合轉移
portfolio of commodities 商品投資組合；期貨組合
portfolio risk 投資組合的風(fēng)險；資產(chǎn)組合的風(fēng)險
portfolio value 投資組合總市值
position 頭寸；盤(pán)；倉；情況
position limit 持倉限額；頭寸限額；限倉
position risk 市場(chǎng)風(fēng)險；頭寸風(fēng)險
position squaring 平倉
position unwind 回復原來(lái)持股量
positive balance 順差
positive cash flow 正向現金流量
positive growth 正增長(cháng)；正數增長(cháng)
positive non-interventionism 積極不干預政策
positive upward path 穩步上揚
possessor 管有人
Post office Trading Fund 郵政署營(yíng)運基金
postal order 郵政匯票
post-cessation payment 停業(yè)后的支出
post-cessation receipt 停業(yè)后的收入
post-dated cheque 期票
posting 過(guò)帳
post-sterling era 英鎊區解散后的時(shí)期
post-tax operating profit 除稅后營(yíng)業(yè)利潤
potential capital gain 可能獲得的資本增益
potential loss 潛在損失
potential market maker 未來(lái)的市場(chǎng)作價(jià)者；未來(lái)的市場(chǎng)“莊家”
potential offeror 有意要約人
potential taxpayer 可能成為納稅人的人士
Pound Sterling [GBP] 英鎊
poundage 按每一英鎊征收的稅額；按鎊收費額；企業(yè)收益中工資所占百分比
power of administration 管理權
Practice and Guidance Notes on Listing Rule Changes 《有關(guān)修改〈上市規則〉的應用指引及指引摘要》
precedent partner 首合伙人
preceding year basis 以上年度為基礎；上年度評稅基期
preceding year of assessment 上一課稅年度
pre-commencement expenditure 開(kāi)業(yè)前費用
pre-determined price 事先厘定的價(jià)格
pre-empt resources 優(yōu)先占用資源
pre-emptive right 優(yōu)先購買(mǎi)權；優(yōu)先認購權
preference margin 特惠待遇差額；優(yōu)惠差額
preference share 優(yōu)先股
preferential claim 優(yōu)先債權
preferential creditor 優(yōu)先債權人
preferential debt 優(yōu)先清償的債項
preferential payment 優(yōu)先償付
preferential right 優(yōu)先權
preferential treatment 優(yōu)惠待遇
preferred share 有優(yōu)先權的股份
pre-incorporation contract 公司成立前合約
preliminary estimate 初步估計
preliminary estimate of gross domestic product 本地生產(chǎn)總值的初步估計
preliminary expenses 初步開(kāi)支；開(kāi)辦費用；籌備費用
preliminary figure 初步數字
premium 溢價(jià)；保費；入股金；期權金；地價(jià)；土地補價(jià)；標金
premium assessment 補價(jià)評估；溢價(jià)評估
premium income 保費收入；地價(jià)收入
premium offered in tender 標金
premium portfolio 保費組合
premium rate 保費率
premium receivable 可收取保費
premium savings bond scheme 有獎儲蓄券計劃
premium tax 保費稅項
prepaid expenses 預付開(kāi)支
prepaid tax 預繳稅項
prepayment 預付款項
prequalification 預先審定資格
prequalified consortium 經(jīng)預先審定資格的財團
prequalified tenderer 經(jīng)預先審定資格的投標者
prequalified tendering 資格預審投標方式
prescribed currency 訂明貨幣
present value 現值
President of Asian Development Bank 亞洲開(kāi)發(fā)銀行總裁
pressure of demand on domestic resources 對本地資源的需求壓力
pre-tax operating profit 除稅前營(yíng)業(yè)利潤
prevailing market price 現行市價(jià)
prevention of double duty 預防雙重征稅
previous closing price 先前收市價(jià)
previous financial year 上一財政年度
price category 價(jià)格分類(lèi)
price change 價(jià)格變動(dòng)
price cheating “食價(jià)”
price competitiveness 價(jià)格競爭力
price deflator 平減物價(jià)指數
price dissemination 報價(jià)；價(jià)格發(fā)布
price elasticity 價(jià)格彈性
price fluctuation 價(jià)格波動(dòng)
price index 物價(jià)指數
price inelasticity 價(jià)格缺乏彈性
price inflation 價(jià)格上漲；物價(jià)上漲
price information 價(jià)格數據；價(jià)格行情
price list 價(jià)目表
price manipulation 操縱價(jià)格；“造價(jià)”
price mechanism 價(jià)格機制
price movement 價(jià)格變動(dòng)
price notification 報價(jià)
price quotation 報價(jià)
price range 價(jià)格變動(dòng)幅度
price relative 相對價(jià)格；比價(jià)
price survey 價(jià)格統計調查
price transparency 價(jià)格透明度
price trend 價(jià)格趨勢
price variation 價(jià)格變動(dòng)
price-capping 價(jià)格上限
price–earnings ratio [P/E ratio] 市價(jià)盈利率；市盈率
price-sensitive information 股價(jià)敏感數據；影響股價(jià)的數據
Pricewaterhouse Coopers 羅兵咸永道會(huì )計師事務(wù)所
pricing district 定價(jià)區
pricing model 定價(jià)模式
pricing policy 定價(jià)政策
pricing strategy 定價(jià)策略
primary capital 基本資金；基礎資本
primary input 初期投入的資源
primary lien 第一留置權
primary listing 第一上市
primary market 初級市場(chǎng)；基本市場(chǎng)；第一市場(chǎng)
primary product 初級產(chǎn)品
primary production 初級生產(chǎn)；第一產(chǎn)業(yè)
prime rate 最優(yōu)惠利率
principal 本金；委托人；主事人；當事人
principal activity 主要業(yè)務(wù)
principal beneficiary 主要受益人
principal income 主要入息
principal money 本金
principal of bills 庫券本金
principal office 總辦事處
principal place of business 主要營(yíng)業(yè)地點(diǎn)
principal risk 主要風(fēng)險
principal shareholder 主要股東
principal value 基本價(jià)值；本金值
prior bill of sale 居先賣(mài)據
prior equitable interest 優(yōu)先的衡平法權益
prior interest 優(yōu)先權益
prior life interest 優(yōu)先終身權益
prior transaction 優(yōu)先交易
prior trustee 前任受托人
prioritized approach 優(yōu)先處理方法
priority claim 優(yōu)先索償
priority debt 優(yōu)先債項
priority rating 優(yōu)先級別
private bank 私人銀行
private banking 私人銀行業(yè)務(wù)
private company 私人公司
private consumption expenditure 私人消費開(kāi)支
private contract 私人合約
private enterprise 私營(yíng)企業(yè)
private examination 閉門(mén)研訊
private expenses 私人開(kāi)支
private investment expenditure 私人投資開(kāi)支
private limited company 私人有限公司
private placement 私人配售
private profit 私人利潤
private residential mortgage lending 私人住宅物業(yè)按揭貸款
private sales 內部認購
private sector 私營(yíng)機構
private sector equity participation 私營(yíng)機構入股
private tender 私人投標
private trustee 私人受托人
privatization 私有化；私有化計劃
privatization price 私有化收購價(jià)
pro rata 按比例
probate 遺囑認證
Probate Registry 遺產(chǎn)承辦處
proceeds 收入；收益；得益
proceeds from borrowings 舉債所得款項
proceeds of bills 庫券收益
proceeds of forfeit 出售沒(méi)收物品所得收入
proceeds of sale 售賣(mài)得益；銷(xiāo)售收入
pro-competition 鼓勵競爭
pro-competition policy 鼓勵競爭的政策
procuration fee 借款代理費
procuration signature 代理簽名
producer 生產(chǎn)商
product price index [PPI] 生產(chǎn)物價(jià)指數
production approach 生產(chǎn)計算法
production cost 生產(chǎn)成本
production expenses 生產(chǎn)開(kāi)支；生產(chǎn)費用
production-based gross domestic product estimate 以生產(chǎn)為計算基礎的本地生產(chǎn)總值估計數字
productive capacity 生產(chǎn)能力
productivity 生產(chǎn)力；生產(chǎn)率
professional accountant 專(zhuān)業(yè)會(huì )計師
professional charges 專(zhuān)業(yè)收費
Professional Course for Equity Options Practitioners 股票期權從業(yè)員專(zhuān)業(yè)課程
professional indemnity insurance 專(zhuān)業(yè)彌償保險
professional reinsurer 專(zhuān)業(yè)再保險人
professional valuation 專(zhuān)家估值
profit 利潤；盈利；溢利
profit and loss account 損益帳；損益表
profit and loss appropriation account 損益分配帳
profit and loss of previous period 前期損益
profit and loss of previous year 上年損益
profit and loss on exchange 匯兌損益
profit and loss on securities 證券損益
profit and loss statement 損益表
profit arising in or derived from Hong Kong 于香港產(chǎn)生或得自香港的利潤
profit forecast 利潤預測；盈利預測
profit margin 利潤率；利潤幅度
profit maximization 獲取最大利潤；最高利潤點(diǎn)
profit record 盈利記錄
profit sharing 盈利攤分
profit taking 獲利回吐；見(jiàn)利拋售
profitability 盈利能力
profiteer 投機商人；奸商
profiteering 牟取暴利；投機倒把
profit–loss sharing ratio 盈虧分配比率
profits tax 利得稅
profits tax assessment 利得稅評稅
profits tax return 利得稅報稅表
profit-sharing bonus 紅利獎金
program trading 程序買(mǎi)賣(mài)
Programme Management System 綱領(lǐng)管理制度
programme of deregulation [interest rate] 撤銷(xiāo)利率限制計劃
Programme of Economic Surveys 經(jīng)濟統計調查計劃
progressive rate 累進(jìn)稅率
progressive tax band 累進(jìn)稅階
project cost 工程項目費用
project estimates 計劃預算；工程項目預算；工程計劃預算
project financing 項目融資
project-by-project approach 逐項計劃處理方法
projected income 預計收入
projected revenue 預計收入
projection 推算；預測；預計
project-linked borrowing 與指定計劃有關(guān)的借款
promise to pay 付款承諾
promissory note [P/N] 承付票；本票；期票
prompt collection of money 迅速收款
prompt date 交割日
proof of debt 債權證明；債權證明表
proof of title 業(yè)權證明
proper account 妥善帳目
proper books of account 妥善帳簿
proper disbursement 正當墊付費用
properties sectorial index 地產(chǎn)分類(lèi)指數
properties sub-index 地產(chǎn)分類(lèi)指數
property 財產(chǎn)；物業(yè)；產(chǎn)權
property assessable to tax 應課稅的物業(yè)
property derived from the deceased 得自死者的財產(chǎn)
property gains tax 物業(yè)增值稅
property investment arrangement 財產(chǎn)投資安排
property lending 物業(yè)貸款
property liable to estate duty 須繳納遺產(chǎn)稅的財產(chǎn)
property market 物業(yè)市場(chǎng)；地產(chǎn)市場(chǎng)
property market rental index 物業(yè)市場(chǎng)租金指數
property passing on a death 死者去世時(shí)轉移的財產(chǎn)
property portfolio 房地產(chǎn)投資組合
property situated outside Hong Kong 在香港以外地方的財產(chǎn)
property tax 物業(yè)稅
property tax assessment 物業(yè)稅評稅
Property Tax Demand Note 物業(yè)稅繳稅通知書(shū)
property tax return 物業(yè)稅報稅表
property taxpayer 繳納物業(yè)稅的人士
property-linked benefit 與財產(chǎn)相連的利益
proportional treaty 比例協(xié)約
proportional treaty reinsurance 比例協(xié)約再保險
proportionate reduction of property tax 按比例減征物業(yè)稅
Proposal for Alteration of Valuation List 修改估價(jià)冊建議書(shū)
proposal form 投保表格
proposed estimates 建議預算
proprietary insurance corporation 營(yíng)利保險法團
proprietor 東主
proprietorship 獨資企業(yè)；東主所有權
prospective buyer 有意購買(mǎi)者；準買(mǎi)家
prospective liabilities 預期負債
prospective planholder 有意參與投資計劃的人士
prospectus 招股章程；發(fā)行章程
Protection of Wages on Insolvency Fund 破產(chǎn)欠薪保障基金
Protection of Wages on Insolvency Fund Board 破產(chǎn)欠薪保障基金委員會(huì )
protective trust 保護信托
protest of bills 匯票的拒付證明
provable debt 可證債項；可證債權
provident benefit 公積金福利
provident fund 公積金
provident fund scheme 公積金計劃
provision 撥款；預留款項；備付款項；準備金
provision for diminution in value 減值準備
provision for taxation 備付稅項
provision on account 臨時(shí)撥款額
provisional administrator 臨時(shí)管理人
provisional agreement for sale and purchase 臨時(shí)買(mǎi)賣(mài)協(xié)議
Provisional Certificate of Receipt of Estate Duty 遺產(chǎn)稅收訖臨時(shí)證明書(shū)
provisional damages 臨時(shí)損害賠償
provisional estimate 臨時(shí)估計數字
provisional estimate of gross domestic product 本地生產(chǎn)總值臨時(shí)估計數字
provisional letter of allotment 暫定配股通知書(shū)
provisional limit 暫定限額
provisional liquidator 臨時(shí)清盤(pán)人；暫委清盤(pán)人
provisional profits tax 暫繳利得稅
provisional property tax 暫繳物業(yè)稅
provisional salaries tax 暫繳薪俸稅
provisional tax 暫繳稅
provisional tax instalment system 暫繳稅分期繳付制度
Provisional Urban Council rates 臨時(shí)市政局差餉
provisionally acceptable levels [PALs] 暫定上限
provisionally acceptable levels of expenditure 暫定預算開(kāi)支上限
provisioning policy 壞帳準備政策
proxy 代表；委托書(shū)
prudential supervision system 審慎監管制度
public account 政府帳目
public accountant [PA] 注冊核數師
Public Accounts Committee of the Legislative Council 立法會(huì )政府帳目委員會(huì )
public auction 公開(kāi)拍賣(mài)
public body 公共機構
public company 公眾公司
public consumption expenditure 公眾消費開(kāi)支
public corporation 上市公司；公營(yíng)公司
public debt 政府債務(wù)；公債
public debt repayment 償還政府債務(wù)
public deposit 政府存款
public examination 公開(kāi)研訊
public expenditure 公共開(kāi)支
public finance 公共財政
public float 公眾持股量
public float requirement 公眾持股量規則
public fund 公帑；公共基金
public interest 公眾利益
public investment expenditure 公共投資開(kāi)支
public limited company 公共有限公司；公眾有限公司；上市有限公司
public listed company 公眾上市公司
public money 公帑
public offer 公開(kāi)發(fā)售
public officer 公職人員
public policy 政府政策；公共政策
public revenue 政府收入；公共收入
Public Search Division [Companies Registry] 公眾查冊部〔公司注冊處〕
Public Search Hall [Companies Registry] 公眾查冊大堂〔公司注冊處〕
public sector 公營(yíng)部門(mén)
public sector entity in Hong Kong 香港公營(yíng)單位
public sector expenditure 公營(yíng)部門(mén)開(kāi)支
public sector expenditure on buildings and constructions 公營(yíng)部門(mén)的建造開(kāi)支
public sector expenditure on consolidated account 綜合帳目?jì)鹊墓珷I(yíng)部門(mén)開(kāi)支
public subscription 公開(kāi)發(fā)售；公開(kāi)認購
public tender 公開(kāi)招標
public trustee 公共受托人
public utility 公用事業(yè)；公用事業(yè)設施
public utility company 公用事業(yè)公司
public utility tariff 公用事業(yè)的收費
public utility-type undertaking 公用事業(yè)式企業(yè)
Public Works Management System 工務(wù)工程管理系統
public works non-recurrent expenditure 公共工程非經(jīng)常開(kāi)支
public works recurrent expenditure 公共工程經(jīng)常開(kāi)支
Public Works Subcommittee [PWSC] [Finance Committee of the Legislative Council] 工務(wù)小組委員會(huì )〔立法會(huì )財務(wù)委員會(huì )〕
Public Works Tender Board 工務(wù)投標委員會(huì )
published price 公布價(jià)格
punitive tax 懲罰性稅項
purchase and sale statement 日結單對帳表；買(mǎi)賣(mài)報告
purchase consideration 買(mǎi)入價(jià)格；購買(mǎi)代價(jià)
purchase money 買(mǎi)款
purchase price 買(mǎi)價(jià)
purchase tax 購物稅
purchaser 承購人；購買(mǎi)人；買(mǎi)家
purchasing and inventory control 購貨與存貨管制
purchasing pattern 購買(mǎi)模式；采購模式
purchasing power 購買(mǎi)力
purchasing power parity 購買(mǎi)力平價(jià)
pure reinsurer 純再保險人
put option 認沽期權；看跌期權
put warrant 認沽認股權證
pyramid selling 層壓式推銷(xiāo)法
英語(yǔ)詞匯-財經(jīng)類(lèi)詞匯（Q）
——————————————————————————–
qualification share 資格股
qualified acceptance 有規限承兌
qualified endorsement 有條件背書(shū)；附條件背書(shū)；無(wú)追索權背書(shū)
qualified valuer 合資格估價(jià)員
qualifying and special debt securities 合資格及特別債務(wù)證券
qualifying credit rating 合資格信貸評級
qualifying debt securities 合資格債務(wù)證券
quarterly average 每季平均數
Quarterly Bulletin [Hong Kong Monetary Authority] 《金融管理局季報》〔香港金融管理局〕
Quarterly Business Survey 按季業(yè)務(wù)統計
Quarterly Estimates of Gross Domestic Product 《本地生產(chǎn)總值按季估計》
quarterly index 每季指數
quasi-government corporation 半官方機構
quick disbursing programme 快速支付計劃
quotation 報價(jià)；報價(jià)單
quotation board 報價(jià)板
quotation spread 報價(jià)差額
quoted company 上市公司
quoted share 上市股票；掛牌股票
quoted subsidiary 上市附屬公司
+++++++
英語(yǔ)詞匯-財經(jīng)類(lèi)詞匯（R）
——————————————————————————–
raider [takeover] 狙擊手〔收購〕
raising of loans 籌集借款
rally 止跌回升；反彈
ranking liabilities 認可負債
rapid collapse 急瀉
“rat account” practice “老鼠倉”買(mǎi)賣(mài)
“rat trading” “老鼠倉”買(mǎi)賣(mài)；“老鼠倉”活動(dòng)
rate 率；利率；匯率；價(jià)格
rate of change 變動(dòng)率
rate of charge 課稅率；收費率
rate of contribution 供款率
rate of depreciation 折舊率
rate of discount 貼現率；折扣率；扣減率
rate of estate duty 遺產(chǎn)稅率
rate of ex gratia compensation 特惠補償率
rate of exchange 匯率
rate of increase 上漲率；增幅
rate of interest 利率
rate of rediscount 再貼現率
rate of return 回報率；收益率；報酬率
rate of tax 稅率
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 匯率報價(jià)制度
rateable value 應課差餉租值
rateable value above the cut-off point 應課差餉租值在限額以上
rateable value rent 差餉估值租金
ratepayer 差餉繳納人
rates 差餉
rates payable 須繳差餉
rates percentage charge 差餉征收率
rates receipt 差餉收據
rates relief 差餉寬減
Rates Relief Scheme 差餉寬減計劃
Rating Advisor 差餉估價(jià)顧問(wèn)
rating agency 評級機構
Rating and Valuation Department 差餉物業(yè)估價(jià)署
rating assessment 差餉估價(jià)
rating system 差餉系統
rating valuation list 差餉估價(jià)冊
ratio of advances and loans to deposits 墊款與貸款對存款的比率
reactivation of quoted shell company 上市空殼公司恢復業(yè)務(wù)
readjustment 重新調整
ready market price 現有市場(chǎng)價(jià)格
real account 真實(shí)賬戶(hù)；實(shí)賬戶(hù)
real estate 不動(dòng)產(chǎn)；房地產(chǎn)
real gross domestic product 實(shí)質(zhì)本地生產(chǎn)總值
real growth 實(shí)質(zhì)增長(cháng)
real income 實(shí)際收入
real increase 實(shí)際增長(cháng)
real property 不動(dòng)產(chǎn)；房地產(chǎn)
real value 實(shí)際價(jià)值
real wage 實(shí)際工資
realizable 可變現
realizable property 可變現財產(chǎn)
realizable savings 可變現的節省額
realizable value 可變現價(jià)值
realization 變現；變產(chǎn)
realization of gains 利益變現
realization of property 變賣(mài)財產(chǎn)；變賣(mài)產(chǎn)業(yè)
realization statement 變產(chǎn)帳目
realized investment 已實(shí)現投資
realized profit 已賺得利潤；變現利益
realized value 變現價(jià)值
real-time delivery versus payment 實(shí)時(shí)貨銀交收
Real-Time Gross Settlement System [RTGS System] 實(shí)時(shí)支付結算系統
real-time payment versus payment 實(shí)時(shí)匯款同時(shí)交收
realty 不動(dòng)產(chǎn)；房地產(chǎn)
reasonable expenses 合理費用
reassessment 重新評稅；重新評定
rebate 回傭；回扣；退款
rebate of interest 利息回扣
rebound 回升；反彈
rebound in prices 價(jià)格回升
rebound strongly 大力反彈
rebuilding allowance 重建免稅額
receipt 收入；收據
receipt for duty and interest 稅款及利息收據
Receipted Demand Note 經(jīng)加蓋機印證明稅款收訖的繳稅通知書(shū)
receipts and payments account 收支賬戶(hù)
receivables 應收款項
receiver 接管人；破產(chǎn)管理人
receivership 接管；接管權
receiving bank 受理銀行
receiving order 接管令
reciprocal basis 互惠原則
reciprocal duty 互惠關(guān)稅
reciprocity 互惠措施；互惠條件
recision of contract 撤銷(xiāo)合約
recognizance 簽保；擔保
recognized clearing house 認可結算所
recognized dealer of Exchange Fund bills 外匯基金票據認可交易商
recognized stock exchange 認可證券交易所
reconciliation 對帳
reconciliation process 帳目核對過(guò)程
reconciliation statement 對帳表；調整表
reconstruction of a company 重整公司
reconstruction of capital 資本重組
reconstruction tax 重建稅
record date 注冊日期；登記日期；記錄日期
recourse 追索權；追索補償
recover 追討；復原
recoverable 可收回；可追收
recoverable advance 可追收的墊款；可收回的墊款
recoverable rent 可追收的租金
recovery 回穩；復蘇；追償
recovery action 追稅行動(dòng)；追索行動(dòng)
recovery of estate duty 追討遺產(chǎn)稅
recurrent account 經(jīng)常帳
recurrent cost 經(jīng)常費用；經(jīng)常成本
recurrent expenditure 經(jīng)常開(kāi)支
recurrent revenue 經(jīng)常收入
recurrent subvention 經(jīng)常資助金
recurrent subvention subhead 經(jīng)常資助金分目
recursive economic model 遞歸經(jīng)濟模式
recycling [funds] 資金回流；資金再循環(huán)
red chip 紅籌股
redeemable bond 可贖回債券
redeemable charge 可贖回的押記
redeemable loan capital 可贖回借貸資本
redeemable preference share 可贖回優(yōu)先股
redeemable preferred share 可贖回有優(yōu)先權的股份
redeemable securities 可贖回證券
redeemable share 可贖回股份
redeemable stock 可贖回股票
redemption 贖回
redemption charges 贖回費用
redemption date 贖回日期
redemption fee 贖回費用
redemption fund 贖回基金
redemption money 贖回金額；贖回款項
redemption of Tax Reserve Certificate 贖回儲稅券
redemption of unit 贖回單位
redemption on maturity 到期贖回
redemption price 贖回價(jià)格
rediscounted bill 再貼現票據
redomiciling 遷冊
redomiciling scheme 遷冊計劃
reduced share 拆細股份
reducing balance 遞減余額
reducing value 遞減價(jià)值
reduction 減少；削減
reduction of full amount of duty 減低整筆稅款
redundancy payment 裁員支出；裁員賠償
re-establishment period 籌備復業(yè)期
re-export 轉口
reference date [rating valuation] 估價(jià)根據日期〔評估差餉〕
refinancing 重新籌集資金
refinancing package 再行貸款計劃；重新集資計劃
reflationary policy 復蘇政策；刺激景氣政策
refund 退款；退還稅款
Refund Notice 退還稅款通知書(shū)
refund of brokerage 退還經(jīng)紀傭金
refund of rates 退還差餉
refunding of estate duty 退還遺產(chǎn)稅
Refurbishment Allowance for Hotels 酒店翻新免稅額
register 登記冊；記錄冊
register of assignment of book debt 賬面債項轉讓登記冊
register of businesses 商業(yè)登記冊
register of certificates to bearer 不記名證明書(shū)登記冊
register of charges 押記登記冊
register of corporations 法團登記冊
register of debenture holders 債權證持有人登記冊
Register of Disqualification Orders 取消資格令登記冊
register of holders of registered units 已登記單位的持有人登記冊
register of interests in shares 股份權益登記冊
register of professional accountants 專(zhuān)業(yè)會(huì )計師注冊記錄冊
register of shareholders 股東名冊
registered certificate 登記證明書(shū)
registered charge 已登記押記
registered company 注冊公司
registered contract 已登記合約
registered dealer 注冊交易商；注冊證券交易商
registered deposit-taking company 注冊接受存款公司
registered office 注冊辦事處
registered owner 登記擁有人
registered person 注冊人
registered securities 注冊證券
registered stock 登記公債
Registrar of Companies 公司注冊處處長(cháng)
Registrar of Money Lenders 放債人注冊處處長(cháng)
registration 登記；注冊
Registration Division [Companies Registry] 公司文件注冊部〔公司注冊處〕
registration fee 登記費；注冊費；過(guò)戶(hù)費
registration number 注冊編號
registration of contract 合約登記
Registry Manager [Companies Registry] 注冊處經(jīng)理〔公司注冊處〕
regressive tax 累退稅
regular audit 定期審計；定期核數
regular premium 定期保費
regular premium policy 定期繳付保費的保單
regularity auditing 合規性審計
regulate 調節；規管；規限
Regulation Division [Stock Exchange of Hong Kong Limited] 監察科〔香港聯(lián)合交易所有限公司〕
regulation of markets 市場(chǎng)調節；市場(chǎng)監察
regulator 監管機構
Regulatory Affairs Group [Stock Exchange of Hong Kong Limited] 監察事務(wù)處〔香港聯(lián)合交易所有限公司〕
regulatory body 監察機構；監管當局
regulatory committee 監管委員會(huì )
regulatory demand 調節需求
regulatory system 規管制度；監察制度；監管制度
rehabilitation loan 復興借款
Rehabilitation Loan Sinking Fund 復興借款償還基金
reimbursement 償款；發(fā)還款項；償付；付還
reimbursement other than appropriation-in-aid 不包括補助撥款的償款
reinsurance 再保險；分保
reinsurance business 再保險業(yè)務(wù)
reinsurance premium 再保險保費
reinsurance premium ceded 分出再保險保費
reinsurance premium payable 須付保的再保險保費
reinsurance treaty 再保險協(xié)約
reinsurer 再保險人
reinvestment 再投資
rejection of proof 拒絕債權證明
related corporation 有聯(lián)系公司
relative 相對數字
relative size 相對比率
relative size of the public sector in gross domestic product 公營(yíng)部門(mén)開(kāi)支在本地生產(chǎn)總值中所占比率
relative size of the public sector in total expenditure 公營(yíng)部門(mén)開(kāi)支在總體開(kāi)支中所占比率
relief 寬免；寬減
relief from double taxation 雙重課稅寬免
reminder 催繳單
remission 減免
remission of estate duty 減免遺產(chǎn)稅
remittance 匯款
Remittance Advice 領(lǐng)款通知書(shū)
remittance charge memo 匯費通知單
remittance fee paid 匯費支出
remittance fee received 匯費收入
remittance overseas 海外匯款
re-mortgage 再按揭；再抵押
remuneration 酬金；薪酬；報酬
remunerative rate 有利比率
renewal of a loan 借款重貸
renewal of contract of insurance 續保
renewal of registration 登記續期；注冊續期
renewal policy 續保保單
Renminbi Yuan [CNY] 人民幣元
rent 租金
rent charge 租費
rent record 租金記錄
rental income 租金收入
rental index 租金指數
rental return 租金收益
rent-free 免租
renunciation 放棄書(shū)
reorganization of capital 資本重組
reorganization of share capital 股本重組
repaid bill 已償付庫券
repayment 償還；歸還款項；退還稅款
repayment capability 償債能力
repayment of principal 償還本金；還本
repeated borrower 重復借貸者；重復借款人
rephasing of expenditure 重新訂定分期撥付開(kāi)支的時(shí)間
replacement cost 重置成本；更新成本；遷建費用
replacement reserve 重置儲備金；更新儲備金
replenishment of funds 補充資金
repo security 回購抵押品
Report of the Securities Review Committee on the Operation and Regulation of the Hong Kong Securities Industry 《香港證券業(yè)的運作及監察──證券業(yè)檢討委員會(huì )報告書(shū)》
Report on the Financial Market Review 《金融市場(chǎng)檢討報告》
reporting accountant 申報會(huì )計師
reporting mechanism 申報機制
reporting system 匯報系統
representative capacity 代表身分
representative of a commodity dealer 商品交易商代表
representative office 代表辦事處
Republic National Bank of New York 美國利寶銀行
repurchase 購回
repurchase agreement [repo] 回購協(xié)議
repurchase transaction 購回交易
reputed owner 據稱(chēng)擁有人
required liquid capital 規定速動(dòng)資金；規定流動(dòng)資金
requisite book 必需的簿冊
requisite voucher 必需的憑單
requisition 申請書(shū)；申報表；請購單
Requisition for Revenue Stamps 購買(mǎi)印花申請書(shū)
re-registration 重新登記；重新注冊
reschedule of payment 重新安排付款期限
rescue fund 儲備金
Research and Planning Division [Stock Exchange of Hong Kong Limited] 數據研究及策劃科〔香港聯(lián)合交易所有限公司〕
resell 反售；轉售
reserve 儲備；準備金
reserve account 儲備帳
reserve assets 儲備資產(chǎn)
reserve balance as a percentage of government expenditure 儲備結余在政府開(kāi)支中所占的百分率
reserve capital 后備資本
reserve for bad debts 壞帳儲備
reserve for contingencies 意外損失儲備
reserve for exchange loss 匯兌損失儲備
reserve fund 儲備金；儲備基金
reserve price 保留價(jià)格；最低價(jià)格
reserve ratio requirement 儲備比率規定
reserved supplementary grant 備用追加補助金
Reserves Management Department [Hong Kong Monetary Authority] 儲備管理部〔香港金融管理局〕
resettlement grant 轉業(yè)補助金；遷置補助金
resident director 本地董事
residential mortgage 住宅按揭
residual acceptor of foreign exchange 外匯的最后承兌人
residual deficit 剩余赤字
residual method 余值法
residual method of valuation 余值估計法
residual payment 余款；剩余付款
residual supplier of foreign exchange 外匯的最后供應者
residual value 剩余價(jià)值；殘余價(jià)值
residuary estate 剩余遺產(chǎn)
residue 剩余額；剩余財產(chǎn)
residue of expenditure 開(kāi)支剩余額
resistance line 阻力線(xiàn)
Resource Allocation Exercise [RAE] 資源分配工作
Resource Allocation Exercise for recurrent expenditure 經(jīng)常開(kāi)支資源分配工作
resource bid 資源申請
resource bureau 資源局
Resources Management Unit [RMU] [Economic Services Bureau] 資源管理組〔經(jīng)濟局〕
responsible director 責任董事
restatement of account 重整帳目
restocking 補充存貨
restricted auction 限制條件拍賣(mài)
restricted banking licence 有限制銀行牌照
restricted licence bank 有限制牌照銀行
restricted tender 局限性投標；“圍內”投標
restriction notice 限制通知書(shū)
restrictive endorsement 限制背書(shū)
results announcement 業(yè)績(jì)公布
retail banking 零售銀行業(yè)務(wù)
retail business 零售業(yè)務(wù)
retail client “散戶(hù)”；“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 “散戶(hù)”投資者；個(gè)人投資者
retail market 零售市場(chǎng)
retail participation “散戶(hù)”入市
retail price 零售價(jià)格
retail price index 零售價(jià)格指數
retained business 保留業(yè)務(wù)
retained earnings 留存收益
retained import 留用進(jìn)口貨物
retained profit 留存盈利
retention 保留額；自留額
retention money 保留金；保留款項
retention ratio 自留額比率
retirement scheme management category X business 退休計劃管理第Ｘ類(lèi)業(yè)務(wù)
Retirement Schemes and Insurance and Bureau Administration Section [Financial Services Bureau] 退休計劃及保險及行政組〔財經(jīng)事務(wù)局〕
retiring partner 退出的合伙人
retiring trustee 退職受托人
retrocession 轉分保
retrocession premium 轉分保保費
retrocessionaire 轉分保人
return 收益；回報率；報表；報稅表
Return of Computerized Payroll Emoluments 計算機計算薪俸表格
return on assets 資產(chǎn)回報率
Return on Loans, Advances and Provisions 貸款、墊款及備付金申報表
revaluation 重估價(jià)值；升值
revaluation of rateable values 重估應課差餉租值
revaluation year 重估應課差餉租值年度
revenue 收入；收益；稅收
revenue account 收入帳
revenue base 收入基數；收入基礎
revenue collection 征稅；收取稅款
revenue department 稅收部門(mén)；管理政府收入的部門(mén)
revenue estimates 收入預算
revenue from properties and investments 來(lái)自物業(yè)及投資的收入
revenue measure 征稅措施；收入措施
revenue outturn 收入結算
revenue paper 稅收文件
revenue policy 征稅政策；收入政策
revenue proposal 征稅建議；稅收建議；收入建議
revenue shortfall 收入不足
revenue stamp 稅收印花
revenue-earning department 賺取收入的部門(mén)
revenue-generating department 帶來(lái)收入的部門(mén)
reversionary estate 復歸產(chǎn)業(yè)權
reversionary interest 復歸權益
Review of Companies Ordinance Consultancy Report 《檢討香港公司條例顧問(wèn)研究報告》
revised assessment 修訂評稅
revised estimates 修訂預算
revised estimates of expenditure 修訂開(kāi)支預算
revised estimates of revenue 修訂收入預算
revised preliminary estimates of gross domestic product 本地生產(chǎn)總值的修訂初步估計
revive 回升；復蘇
revocable letter of credit 可撤銷(xiāo)信用證
revocation 撤銷(xiāo)
revocation of licence 撤銷(xiāo)牌照
revolving fund 周轉基金；循環(huán)基金
revolving letter of credit 循環(huán)信用證
revote 再撥款
reward 酬金
right of control 控制權
right of conversion into stock 兌換證券的權利
right of pre-emption 優(yōu)先購買(mǎi)權
right of retainer 遺產(chǎn)保留權；財產(chǎn)保留權
right of retention 保留權
right to receive income from property 從財產(chǎn)收取入息的權利
right to rescind 撤銷(xiāo)的權利
rights issue 供股〔上市方式〕；認股權發(fā)行；配售新股
rights issue prospectus 供股章程
ring 交易圈
ring out 平倉；經(jīng)紀之間期貨交易相互結算
rising price 價(jià)格上漲
risk 風(fēng)險
risk adjustment 風(fēng)險調整
risk assets 風(fēng)險資產(chǎn)
risk assets ratio 風(fēng)險資產(chǎn)比率
risk exposure 風(fēng)險承擔
risk management 風(fēng)險管理
Risk Management Guidelines for Derivatives 《衍生工具風(fēng)險管理指引》
risk management system 風(fēng)險管理系統；風(fēng)險管理制度
risk of breakage 破損險
risk of non-delivery 遺失險
risk of rust 損險
risk of shortage 短量險
risk of sweat damage 潮腐險
risk premium 風(fēng)險溢價(jià)
risk weight 風(fēng)險加權數
risk weighted exposure 加權風(fēng)險值
“risk-based” approach “以風(fēng)險為依據”的方法
risk-capping 限制風(fēng)險
roll forward 向前推展；向前滾進(jìn)
roll over 轉倉；滾計；滾轉；續期
rolling forex 日轉期匯
rolling plan 滾動(dòng)式計劃；逐年延展計劃
rolling settlement 滾動(dòng)交收
round lot 交易單位；整數成批股票；“一手”
round off 以整數計；四舍五入
round to nil 化為零計
round turn 完整交易；軋平交易
round up 清盤(pán)
rounded-up sub-total 化成整數的小計
round-trip contract 平倉合約
Royal Bank of Canada 加拿大皇家銀行
Royal Bank of Scotland plc 蘇格蘭皇家銀行
royalty 專(zhuān)營(yíng)權費；專(zhuān)利權費；特許權使用費
rule of equity 衡平法；衡平法規則
Rules and Operation Procedure of Hong Kong Securities Clearing Company Limited 《香港中央結算有限公司規則及運作程序》
Rules Governing the Listing of Securities [Listing Rules] [Stock Exchange of Hong Kong Limited] 《證券上市規則》〔《上市規則》〕〔香港聯(lián)合交易所有限公司〕
Rules of the Exchange [Stock Exchange of Hong Kong Limited] 《交易所規則》〔香港聯(lián)合交易所有限公司〕
Rules on Interest Rates and Deposit Charges 《利率及存款收費規則》
run on a bank 銀行擠兌；銀行擠提
runner “駁腳”經(jīng)紀；傳遞員
running expenses 管理費用；經(jīng)常費用
running-down of business 縮減業(yè)務(wù)