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  中英金融術語

安全網 safety net

按可比口徑 on comparable basis

按輕重緩急 to prioritize

暗補 implicit subsidy

暗虧 hidden loss

頒發營業執照 to license; to grant a licence to

辦理存款業務 to take deposits

保護農民的生產積極性 to protect farmers' incentive to produce

備付金(超額準備金) excess reserves

本外幣并賬 consolidation of domestic and foreign currency accounts

本外幣對沖操作 sterilization operation

本位利益 localized interest; departmentalism

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

避稅(請見"逃稅") tax avoidance

幣種搭配不當 currency mismatch

幣種構成 currency composition

變相社會集資 disguised irregular (or illegal) fund raising

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

薄弱環節 weaknesses; loopholes

不變成本 fixed cost

不變價 at constant price; in real terms

不動產 real estate

不良貸款(資產) problem loans; non-performing loans (assets)

財務公司 finance companies

財政赤字 fiscal deficit

財政擠銀行 fiscal pressure on the central bank (over monetary policy)

財政政策與貨幣政策的配合 coordination of fiscal and monetary policies

采取循序漸進的方法 in a phased and sequenced manner

操作彈性 operational flexibility

操縱匯率 to manipulate exchange rate

產品構成 product composition; product mix

產品積壓 stock pile; excessive inventory

產銷率 current period inventory; (即期庫存,不含前期庫存) sales/outputratio

產銷銜接 marketability

產業政策 industrial policy

長期國債 treasury bonds

敞口頭寸 open position

炒股 to speculate in the stock market

承購包銷 underwrite (securities)

成套機電產品 complete sets of equipment; complete plant (s)

城市信用社 urban credit cooperatives (UCCs)

城市合作銀行 urban cooperative banks; municipal united banks

城市商業銀行 municipal commercial banks

城鄉居民收入增長超過物價漲幅 real growth in household income

持續升溫 persistent overheating

重復布點 duplicate projects

重置成本 replacement cost

重組計劃 restructuring plan

籌資渠道 funding sources; financing channels

初見成效 initial success

出口統一管理、歸口經營 canalization of exports

出口退稅 export tax rebate

儲蓄存款 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。)

儲蓄分流 diversion of household deposits

儲源萎縮 decline in the availability of household savings

傳導機制 transmission mechanism

從價稅 ad valorem tax

從緊控制 tight control

存貸款比例 loan/deposit ratio

存款保險體系 deposit insurance system

存款貨幣銀行 deposit money banks

存款準備金 required reserves

打白條 issue IOU

大額存單 certificate of deposit (CD)

大額提現 withdraw deposits in large amounts

大面積滑坡 wide-spread decline

大一統的銀行體制 (all-in-one) mono-bank system

呆賬(請見"壞賬") bad loans

呆賬準備金 loan loss reserves (provisions)

呆滯貸款 idle loans

貸款沉淀 non-performing loans

貸款分類 loan classification

貸款限額管理 credit control; to impose credit ceiling

貸款約束機制 credit disciplinary (constraint) mechanism

代理國庫 to act as fiscal agent

代理金融機構貸款 make loans on behalf of other institutions

戴帽貸款 ear-marked loans

倒逼機制 reversed transmission of the pressure for easing monetary condition

道德風險 moral hazard

地區差別 regional disparity

第一產業 the primary industry

第二產業 the secondary industry

第三產業 the service industry; the tertiary industry

遞延資產 deferrable assets

訂貨不足 insufficient orders

定期存款 time deposits

定向募集 raising funds from targeted sources

東道國(請見"母國") host country

獨立核算 independent accounting

短期國債 treasury bills

對沖操作 sterilization operation; hedging

對非金融部門債權 claims on non-financial sector

多種所有制形式 diversified ownership

惡性通貨膨脹 hyperinflation

二級市場 secondary market

發行貨幣 to issue currency

發行總股本 total stock issue

法定準備金 required reserves; reserve requirement

法人股 institutional shares

法人股東 institutional shareholders

法治 rule of law

房地產投資 real estate investment

放松銀根 to ease monetary policy

非現場稽核 off-site surveillance (or monitoring)

非銀行金融機構 non-bank financial institutions

非贏利性機構 non-profit organizations

分稅制 assignment of central and local taxes; tax assignment system

分業經營 segregation of financial business (services); division of business scope based on the type of financial institutions

風險暴露(風險敞口) risk exposure

風險管理 risk management

風險意識 risk awarenes

風險資本比例 risk-weighted capital ratios

風險資本標準 risk-based capital standard

服務事業收入 public service charges; user's charges

扶貧 poverty alleviation

負增長 negative growth

復式預算制 double-entry budgeting; capital and current budgetary account

改革試點 reform experimentation

杠桿率 leverage ratio

杠桿收購 leveraged buyout

高息集資 to raise funds by offering high interest

個人股 non-institutional shares

根本扭轉 fundamental turnaround (or reversal)

公開市場操作 open market operations

公款私存 deposit public funds in personal accounts

公用事業 public utilities

公有經濟 the state-owned sector; the public sector

公有制 public ownership

工業成本利潤率 profit-to-cost ratio

工業增加值 industrial value added

供大于求 supply exceeding demand; excessive supply

鼓勵措施 incentives

股份合作企業 joint-equity cooperative enterprises

股份制企業 joint-equity enterprises

股份制銀行 joint-equity banks

固定資產貸款 fixed asset loans

關稅減免 tariff reduction and exemption

關稅減讓 tariff concessions

關稅優惠 tariff incentives; preferential tariff treatment

規范行為 to regularize (or standardize)...behavior

規模效益 economies of scale

國計民生 national interest and people's livelihood

國家對個人其他支出 other government outlays to individuals

國家風險 country risk

國際分工 international division of labor

國際收支 balance of payments

國有獨資商業銀行 wholly state-owned commercial banks

國有經濟(部門) the state-owned (or public) sector

國有企業 state-owned enterprises (SOEs)

國有制 state-ownership

國有資產流失 erosion of state assets

國債回購 government securities repurchase

國債一級自營商 primary underwriters of government securities

過度競爭 excessive competition

過度膨脹 excessive expansion

過熱跡象 signs of overheating

合理預期 rational expectation

核心資本 core capital

合資企業 joint-venture enterprises

紅利 dividend

宏觀經濟運營良好 sound macroeconomic performance

宏觀經濟基本狀況 macroeconomic fundamentals

宏觀調控 macroeconomic management (or adjustment)

宏觀調控目標 macroeconomic objectives (or targets)

壞賬 bad debt

還本付息 debt service

換匯成本 unit export cost;local currency cost of export earnings

匯兌在途 funds in float

匯兌支出 advance payment of remittance by the beneficiary's bank

匯率并軌 unification of exchange rates

活期存款 demand deposits

匯率失調 exchange rate misalignment

混合所有制 diversified (mixed) ownership

貨幣政策態勢 monetary policy stance

貨款拖欠 overdue obligations to suppliers

 J

基本建設投資 investment in infrastructure

基本經濟要素 economic fundamentals

基本適度 broadly appropriate

基準利率 benchmark interest rate

機關團體存款 deposits of non-profit institutions

機會成本 opportunity cost

激勵機制 incentive mechanism

積壓嚴重 heavy stockpile; excessive inventory

擠提存款 run on banks

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

技改投資 investment in technological upgrading

技術密集型產品 technology-intensive product

計劃單列市 municipalities with independent planning status

計劃經濟 planned economy

集體經濟 the collective sector

加大結構調整力度 to intensify structural adjustment

加工貿易 processing trade

加快態勢 accelerating trend

加強稅收征管稽查 to enhance tax administration

加權價 weighted average price

價格放開 price liberalization

價格形成機制 pricing mechanism

減虧 to reduce losses

簡化手續 to cut red tape; to simplify (streamline) procedures

交投活躍 brisk trading

繳存準備金 to deposit required reserves

結構扭曲 structural distortion

結構失調 structural imbalance

結構性矛盾突出 acute structural imbalance

結構優化 structural improvement (optimization)

結匯、售匯 sale and purchase of foreign exchange

金融脆弱 financial fragility

金融動蕩 financial turbulence

金融風波 financial disturbance

金融恐慌 financial panic

金融危機 financial crisis

金融壓抑 financial repression

金融衍生物 financial derivatives

金融詐騙 financial fraud

緊縮銀根 to tighten monetary policy

緊縮政策 austerity policies; tight financial policies

經常賬戶可兌換 current account convertibility

經濟特區 special economic zones (SEZs)

經濟體制改革 economic reform

經濟增長方式的轉變 change in the main source of economic growth (from investment expansion to efficiency gains)

經濟增長減速 economic slowdown;moderation in economic growth

經濟制裁 economic sanction

經營自主權 autonomy in management

景氣回升 recovery in business activity

境外投資 overseas investment

競爭加劇 intensifying competition

局部性金融風波 localized (isolated) financial disturbance

 K

開辦人民幣業務 to engage in RMB business

可維持(可持續)經濟增長 sustainable economic growth

可變成本 variable cost

可自由兌換貨幣 freely convertible currency

控制現金投放 control currency issuance

扣除物價因素 in real terms; on inflation-adjusted basis

庫存產品 inventory

跨國銀行業務 cross-border banking

跨年度采購 cross-year procurement

會計準則 accounting standard

來料加工 processing of imported materials for export

離岸銀行業務 off-shore banking (business)

理順外貿體制 to rationalize foreign trade regime

利率杠桿的調節作用 the role of interest rates in resource allocation

利潤驅動 profit-driven

利息回收率 interest collection ratio

聯行清算 inter-bank settlement

連鎖企業 franchise (businesses); chain businesses

良性循環 virtuous cycle

兩極分化 growing income disparity;polarization in income distribution

零售物價指數 retail price index (RPI)

流動性比例 liquidity ratio

流動資產周轉率/流通速度 velocity of liquid assets

流動資金貸款 working capital loans

流通體制 distribution system

流通網絡 distribution network

留購(租賃期滿時承租人可購買租賃物) hire purchase

壟斷行業 monopolized industry (sector)

亂集資 irregular (illegal) fund raising

亂收費 irregular (illegal) charges

亂攤派 unjustified (arbitrary) levies

 

買方市場 buyer's market

賣方市場 seller's market

賣出回購證券 matched sale of repo

貿易差額 trade balance

民間信用 non-institutionalized credit

免二減三 exemption of income tax for the first two years of making profit and 50% tax reduction for the following three years

明補 explicit subsidy

明虧 explicit loss

名牌產品 brand products

母國(請見"東道國") home country

內部控制 internal control

內部審計 internal audit

內地與香港 the mainland and Hong Kong

內債 domestic debt

扭虧為盈 to turn a loss-making enterprise into a profitable one

扭曲金融分配 distorted allocation of financial resources

農副產品采購支出 outlays for agricultural procurement

農村信用社 rural credit cooperatives (RCCs)

泡沫效應 bubble effect

泡沫經濟 bubble economy

培育新的經濟增長點 to tap new sources of economic growth

片面追求發展速度 excessive pursuit of growth

平衡發展 balanced development

瓶頸制約 bottleneck (constraints)

平穩回升 steady recovery

鋪底流動資金 initial (start-up) working capital

普遍回升 broad-based recovery

配套改革 concomitant (supporting) reforms

配套人民幣資金 local currency funding of...

企業辦社會 enterprises burdened with social responsibilities

企業集團戰略 corporate group strategy

recovery

burdened with social responsibilities

企業集團戰略 corporate group strategy

企業兼并重組 company merger and restructuring

企業領導班子 enterprise management

企業所得稅 enterprise (corporate) income tax

企業效益 corporate profitability

企業資金違規流入股市 irregular flow of enterprise funds into the stock market

欠稅 tax arrears

欠息 overdue interest

強化稅收征管 to strengthen tax administration

強制措施 enforcement action

翹尾因素 carryover effect

切一刀 partial application

清理收回貸款 clean up and recover loans

(破產)清算 liquidation

傾斜政策 preferential policy

區別對待 differential treatment

趨勢加強 intensifying trend

全球化 globalization

權益回報率 returns on equity (ROE)

缺乏后勁 unsustainable momentum

繞規模貸款 to circumvent credit ceiling

人均國內生產總值 per capita GDP

人均收入 per capita income

人民幣升值壓力 upward pressure on the Renminbi (exchange rate)

認繳資本 subscribed capital

軟貸款 soft loans

軟預算約束 soft budget constraint

軟著陸 soft landing

 

三角債 chain debts; inter-enterprise arrears

善政廉政 good governance

商業貸款 commercial loans

上市公司 (publicly) listed corporations

設備利用 capacity utilization

社會保障 social safety net; social security (insurance)

深層次矛盾 deep-rooted structural imbalance

審批金融機構 to license financial institutions

審慎監管 prudential supervision

生產能力閑置 unutilized capacity

生息資產 interest-bearing assets

實際利用外資 disbursement of foreign capital;actual inflow of foreign investment

實際有效匯率 real effective exchange rate

實時 real time

實收資本 paid-in capital

實現利潤 realized profit

市場分割 market segmentation

市場經濟 market economy

市場占有率(市場份額) market share

市場準入 market access (指商品和勞務的進入);market entry (指機構的審批)

市價總值 market capitalization

適度從緊 appropriately tight

適時調節 timely adjustment

收回對金融機構貸款 to recall central bank loans (to financial institutions)

稅后還貸 amortization (repayment of loans) after tax

稅收流失 tax erosion

稅源不足 weak tax base

私營經濟(私人經濟) the private sector

私有制 private ownership

所有者權益 owner's equity

逃稅(請見"避稅") tax evasion

套匯 (1)指合法:currency swap; arbitrage

(2)指非法:illegal purchase of foreign exchange

剔除季節性因素 seasonally adjusted

調節流動性 to influence liquidity level

貼現窗口 discount window

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

同業拆借(放) inter-bank borrowing (lending)

同業拆借市場利率(中國) CHIBOR (China inter-bank offered rate)

同業融通票據 inter-bank financing bills

同業往來 inter-bank transactions

透支 overdraft

退稅 tax refund (rebate)

頭寸 position

吞吐基礎貨幣 adjustment of monetary base

脫媒現象 disintermediation

外部審計 external audit

外國直接投資 foreign direct investment (FDI)

外匯儲備 foreign exchange reserves

外匯調劑 foreign exchange swap

外匯占款 the RMB counterpart of foreign exchange reserves;the RMB equivalent of offcial foreign exchange holdings

外向型經濟 export-oriented economy

外債 external debt

外資企業 foreign-funded enterprises

完善現代企業制度 to improve the modern enterprise system

完稅憑證 tax payment documentation

違法經營 illegal business

委托存款 entrusted deposits

穩步增長 steady growth

穩健的銀行系統 a sound banking system

穩中求進 to make progress while ensuring stability

無紙交易 book-entry (or paperless/scriptless) transaction

物價監測 price monitoring

吸納流動性 to absorb liquidity

稀缺經濟 scarcity economy

洗錢 money laundering

系統內調度 fund allocation within a bank

系統性金融危機 systemic financial crisis

下崗工人 laid-off employees

下游企業 down-stream enterprises

現場稽核 on-site examination

現金滯留(居民手中) cash held outside the banking system

鄉鎮企業 township and village enterprises (TVEs)

消費物價指數 consumer price index (CPI)

消費稅 excise (consumption) tax

消滅財政赤字 to balance the budget; to eliminate fiscal deficit

銷貨款回籠 reflow of corporate sales income to the banking system

銷售平淡 lackluster sales

協議外資金額 committed amount of foreign investment

新經濟增長點 new sources of economic growth

新開工項目 new projects; newly started projects

新增貸款 incremental credit; loan increment; credit growth;credit expansion

新增就業位置 new jobs; new job opportunities

信貸規模考核 review the compliance with credit ceilings

信號失真?¢2??3? information asymmetry

信息反饋 feedback (information)

信息共享系統 information sharing system

信息披露 information disclosure

信用擴張 credir expansion

信用評級 credit rating

姓"資"還是姓"社" pertaining to socialism or capitalism; socialist or captialist

行政措施 administrative measures

需求膨脹 demand expansion; excessive demand

虛偽存款 window-dressing deposits

削減冗員 to shed excess labor force

尋租 rent seeking

迅速反彈 quick rebound

 

養老基金 pension fund

一刀切 universal application; non-discretionary implementation

一級市場 primary market

應收未收利息 overdue interest

銀行網點 banking outlets

贏利能力 profitability

營業稅 business tax

硬貸款(商業貸款) commercial loans

用地審批 to grant land use right

有管理的浮動匯率 managed floating exchange rate

證券投資 portfolio investment

游資(熱錢) hot money

有市場的產品 marketable products

有效供給 effective supply

誘發新一輪經濟擴張 trigger a new round of economic expansion

逾期貸款 overdue loans; past-due loans

與國際慣例接軌 to become compatible with internationally accepted practices

與國際市場接軌 to integrate with the world market

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

預調 pre-emptive adjustment

月環比 on a month-on-month basis; on a monthly basis

再貸款 central bank lending

在國際金融機構儲備頭寸 reserve position in international financial institutions

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

在途資金 fund in float

增加農業投入 to increase investment in agriculture

增勢減緩 deceleration of growth; moderation of growth momentum

增收節支措施 revenue-enhancing and expenditure control measures

增長平穩 steady growth

增值稅 value-added tax (VAT)

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

賬外賬 concealed accounts

折舊 depreciation

整頓 retrenchment; consolidation

政策工具 policy instrument

政策性業務 policy-related operations

政策性銀行 policy banks

政策組合 policy mix

政府干預 government intervention

證券交易清算 settlement of securities transactions

證券業務占款 funding of securities purchase

支付困難 payment difficulty

支付能力 payment capacity

直接調控方式向 to increase the reliance on indirect policy instruments

間接調控方式轉變

職能轉換 transformation of functions

職業道德 professional ethics

指令性措施 mandatory measures

指令性計劃 mandatory plan; administered plan

制定和實施貨幣政策 to conduct monetary policy; to formulate and implement monetary policy

滯后影響 lagged effect

中介機構 intermediaries

中央與地方財政 delineation of fiscal responsibilities

分灶吃飯重點建設 key construction projects; key investment project

周期谷底 bottom (trough) of business cycle

周轉速度 velocity

主辦銀行 main bank

主權風險 sovereign risk

注冊資本 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)

專款專用 use of funds as ear-marked

轉貸 on-lending

轉軌經濟 transition economy

轉機 turnaround

轉折關頭 turning point

準財政赤字 quasi-fiscal deficit

準貨幣 quasi-money

資本不足 under-capitalized

資本充足率 capital adequacy ratio

資本利潤率 return on capital

資本賬戶可兌換 capital account convertibility

資不抵債 insolvent; insolvency

資產負債表 balance sheet

資產負債率 liability/asset ratio; ratio of liabilities to assets

資產集中 asset concentration

資產貢獻率 asset contribution factor

資產利潤率 return on assets (ROA)

資產質量 asset quality

資產組合 asset portfolio

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

資金到位 fully funded (project)

資金寬裕 to have sufficient funds

資金利用率 fund utilization rate

資金缺口 financing gap

資金體外循環 financial disintermediation

資金占壓 funds tied up

自籌投資項目 self-financed projects

自有資金 equity fund

綜合國力 overall national strength (often measured by GDP)

綜合效益指標 overall efficiency indicator

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

總成交額 total contract value

總交易量 total amount of transactions

總成本 total cost

最后貸款人 lender of last resort[/size=3]

B share B股;乙類股份
BA Asia Limited 美銀亞洲有限公司
BA Finance (Hong Kong) Limited 美銀財務(香港)有限公司
back duty 補繳稅款
back tax 補繳稅款
backdoor listing “借殼”上市;“買殼”上市
back-to-back credit 對開信貸
back-to-back loan 對銷貸款
backwardation 交割延期費〔證券〕;倒價〔期貨〕;現貨溢價
bad debt 壞帳
bad debt provision 壞帳準備
bad year 歉年
bailee 受寄人
Bailiff 執達主任
Bailiff Office 執達主任辦事處
bailment 委托保管
balance 差額;余額;結余
balance brought down 余額承上
balance brought forward 〔上年度〕結轉;余額承前
balance carried down 余額轉下
balance carried forward 〔本年度〕結轉;余額移后
balance of international indebtedness 國際借貸差額;國際借貸平衡表
balance of international payments 國際收支差額;國際收支平衡表
balance of payments 國際收支差額;國際收支平衡表
Balance of Payments Manual [International Monetary Fund] 《國際收支手冊》〔國際貨幣基金組織〕
balance of proceeds 收入余數
balance of trade 貿易差額
balance sheet 資產負債表
balance sheet date 結算日
balance with other banks 存放銀行同業的結余
balanced budget 平衡預算
balancing allowance 結余免稅額
balancing charge 結余課稅
Bali International Finance Limited 百達利財務有限公司
Banca Commerciale Italiana S.p.A. 意大利商業銀行
Banca Nazionale del Lavoro S.p.A. 意大利國家勞工銀行S.p.A.
Banco di Napoli S.p.A. 意大利拿玻里銀行S.p.A.
Bangkok Bank Public Company Limited 盤谷銀行
bank acceptance 銀行承兌匯票
bank account 銀行帳戶
bank account holder 銀行帳戶持有人
bank balance 銀行結余
bank book 銀行存摺
bank cashier order 銀行本票
bank code 銀行暗碼
bank draft 銀行匯票
Bank Examiner 銀行審查主任
Bank for International Settlements 國際結算銀行
bank guarantee 銀行擔保
bank lending 銀行貸款
bank liquidity 銀行流動資金
bank loan 銀行貸款
Bank Melli Iran 伊朗國家銀行
bank note 銀行紙幣;鈔票
bank note handling fee 處理紙幣的手續費
bank note lawfully issued 合法發行的銀行紙幣
bank note payable to bearer on demand 憑票要求付款予持票人的紙幣
bank note transaction 貨幣交易
bank notes rate 現鈔匯率
Bank of America (Asia) Limited 美國(亞洲)銀行有限公司
Bank of America NT & SA 美國銀行
Bank of Ayudhya Public Company Limited 大城銀行
Bank of China 中國銀行
Bank of China Group 中銀集團
Bank of Communications 交通銀行
Bank of East Asia, Limited 東亞銀行有限公司
Bank of England 英倫銀行
Bank of Fukuoka Ltd. 岡銀行
Bank of India 印度銀行
Bank of Montreal 加拿大滿地可銀行
Bank of Nova Scotia 加拿大豐業銀行
Bank of Scotland 蘇格蘭銀行
Bank of Taiwan 臺灣銀行
Bank of Tokyo-Mitsubishi, Ltd. 東京三菱銀行
bank rate 銀行利率;銀行貼現率;銀行牌價
bank service charges 銀行手續費;銀行服務費
bank statement 銀行結單
Bank, The [magazine] 《銀行家雜志》
bank trading day 銀行營業日
banker 銀行家;銀行業者;銀行
banker's acceptance 銀行承兌匯票
banker's authority 銀行權能
banker's book 銀行簿冊
bankers' clearing house 銀行票據交換所;銀行票據結算所
banker's draft 銀行本票;銀行匯票
banker's order 銀行付款委托書;銀行本票
banker's record 銀行記錄
Bankers Trust Company 美國信孚銀行
banker's undertaking 銀行承諾
Banking Advisory Committee 銀行業務諮詢委員會
Banking and Monetary Section [Financial Services Bureau] 銀行及金融組〔財經事務局〕
banking business 銀行業務
Banking (Code of Conduct) Guidelines 1986, The 《一九八六年銀行業(行為守則)指引》
Banking Development Division [Hong Kong Monetary Authority] 銀行業拓展處〔香港金融管理局〕
banking facility 銀行融資;銀行服務
banking licence 銀行牌照
Banking Policy Department [Hong Kong Monetary Authority] 銀行政策部〔香港金融管理局〕
Banking Policy Division [Hong Kong Monetary Authority] 銀行政策處〔香港金融管理局〕
Banking Supervision Department [Hong Kong Monetary Authority] 銀行監理部〔香港金融管理局〕
Banking Supervision Division [Hong Kong Monetary Authority] 銀行監理處〔香港金融管理局〕
Banking Supervision Review Committee 銀行監管檢討委員會
banking supervisory authority 銀行監管當局
banking system 銀行體系
bank-related broker 與銀行有關的經紀
bankrupt 破產;破產人
bankruptcy court 破產法庭
Bankruptcy Estates Account 破產人產業帳戶
bankruptcy notice 破產通知書
bankruptcy order 破產令
bankruptcy petition 破產呈請書
bankruptcy proceeding 破產法律程序
bank's buying rate 銀行買價
bank's selling rate 銀行賣價
Banque Nationale de Paris 法國國家巴黎銀行
Banque Worms 法安銀行
Barclays Bank plc 柏克萊國際銀行
bargain hunting 趁低吸納;在低價位購入
Barings crisis 霸菱危機
base 基數;基值;基準;基礎
base cost 基準費用
base date 基準日期;基日
base index 基本指數
base of valuation 估值基準
base period 基期;評稅基期
base rate 基本利率;基本匯率
base year 基準年;基年
baseline 基線
baseline expenditure 基線開支
baseline-plus forecast 基線開支及額外開支預測
base-weighted Laspeyres index 基本加權的拉斯佩爾指數
base-year average price 基年平均價格
basic allowance 基本免稅額
basic personal allowance 基本個人免稅額
basic salary 基本薪金;底薪
basic value 基本值
basic wage 基本工資;底薪
basis 標準;基準;差價〔有價證券〕
basis of assessment 評稅標準;評稅根據
basis of consolidation 帳項綜合算法
basis of valuation of property 財產估價準則
Basle Agreement 《巴塞爾協議》
Basle Capital Accord 《巴塞爾資本協定》
Basle capital adequacy requirement 巴塞爾資產充足要求
Basle Committee 巴塞爾委員會
Basle Committee on Banking Supervision 巴塞爾銀行監管委員會
Basle Committee's 3-times multiplier model 巴塞爾委員會的三倍乘數模式
Basle Concordat 《巴塞爾協定》
Basle Payments Committee 巴塞爾支付委員會
Basle standardized approach 巴塞爾標準計算方法
Bauhinia design coin 洋紫荊硬幣
Bayerische Landesbank Girozentrale 巴伐利亞州銀行
BCA Finance Limited 中亞財務有限公司
BCOM Finance (Hong Kong) Limited 交通財務有限公司
BDNI Finance Limited 印尼商業財務有限公司
bear 看淡股市者;“淡友”;拋空投機者
bear bond 熊債券
bear market 熊市;跌市;淡市;空頭市場
bear position 空倉
bearer 持票人
bearer bill 不記名匯票
bearer bond 不記名債券
bearer certificate 不記名票據
bearer cheque 不記名支票;來人支票
bearer instrument 不記名文書
bearer securities 不記名證券
behaviour 走勢;表現;行為
Belgian Franc [BEF] 比利時法郎
below-the-line account 線下帳目
benchmark 基準
benchmark database 基準數據庫
benchmark entry point 基準起薪點
benchmark estimate 基準估計數字
benchmark revision 基準數字修訂
benchmark survey 基準統計
benchmark yield curve 基準收益率曲線
beneficial holding 實益股份;實益持股量
beneficial interest 實益權益
beneficial interest in property 財產的實益權益
beneficial interest in shareholding 所持實益股份
beneficial owner 實益擁有人
beneficial ownership 實益擁有權
beneficial shareholding 實益股份
beneficially interested 享有實質權益
beneficially owned 實益擁有
beneficially owned share 實益股份
beneficiary 受益人;受惠人;受款人;受惠國
beneficiary under a trust 信托受益人
benefit 利益;福利;津貼;保險賠償費
benefit of contract 合約利益
Bergen Bank 卑爾根銀行
best lending rate 最優惠貸款利率
Best Practice Guide 《最佳執行指引》
Best Practice Guide on Financial Disclosure by Authorized Institutions 《認可機構披露財務資料的最佳執行指引》
bet 投注
beta coefficient 貝他系數;“啤打”系數;投資風險與股市風險系數
bets and sweeps tax 博彩及彩票稅
betterment 不動產增值;修繕經費
betterment income 資產增值收入
betterment profit 以資產增值方法計算的利潤額
betting duty 博彩稅
bid 叫價;出價;投標;提出撥款申請;買盤
bid price 買價;投標價格;收購價
bid rate 買價;投標價;拆入息率
bidder 競投人
BII Finance Company Limited 印尼國際財務有限公司
bilateral agreement 雙邊協議;雙邊協定
bilateral meeting 雙邊會議
bilateral netting agreement 雙邊凈額結算協議
bilateral repurchase agreement 雙邊回購協議
bill 票據;帳單;匯票;條例草案
bill acceptance 票據承兌
bill broker 票據經紀
bill discounting company 票據貼現公司
bill for clearing 交換票據;結算票據
bill in a set 匯票聯票
bill of exchange 匯票
bill of lading [B/L] 提單
bill of sale [B/S] 賣據;動產抵押據
bill payable after sight 見票后付款匯票
bill payable on demand 憑票要求付款的匯票
bill purchased 出口押匯;買入票據
bill receivable 應收票據
Bills of Exchange Law 《票據法》
blank endorsement 空白背書;不記名背書
blanket insurance 總括保險;綜合保險;統保
blanket policy 總括保險單;統保單
block 交易單位〔證券〕;大宗股票;集團
block allocation 整體撥款;整筆撥款
block capital grant 整筆非經常補助金
block discount policy 折扣統保單
block grant 整筆補助金
block grant system 整筆補助金制度
block offer [securities] 整批發售〔證券〕
block vote 整體撥款
blue chip 藍籌股;優質股票
board lot 交易單位;上牌單位;“一手”
Board of Governors of the International Monetary Fund 國際貨幣基金組織理事會
Board of Governors of the World Bank 世界銀行理事會
Board of Hong Kong Futures Exchange Limited 香港期貨交易所有限公司董事局
Board of Inland Revenue 稅務委員會
Board of Review [inland revenue] 稅務上訴委員會
Board of Trade Clearing Corporation [Chicago] 交易所結算公司〔芝加哥〕
Board of Treasury 庫務管理委員會
board trading 上板式買賣
BOCI Capital Limited 中銀國際融資有限公司
body corporate 法團;法人團體
Bogor Declaration 《茂物宣言》
bogus transaction 虛假交易
bona fide mortgage 真正抵押
bona fide transaction 真正交易
bona vacantia 無主財物
bond 債券;擔保契據;擔保書;債權證明書
bond denominated in Hong Kong dollars 以港元為本位的債券;港元債券
bond fund 債券基金
bond rating 債券評級
bonded warehouse 保稅倉
bonus 花紅;紅利;獎金
bonus issue 紅股發行
bonus share 紅股
book 簿冊;帳簿
book and paper 簿冊及文據
book close date 截止過戶日期
book debt 帳面債項
book entry 帳面記錄
book loss 帳面虧損;帳面損失
book of account 帳簿
book profit 帳面利潤
book reserve 帳面儲備
book value 帳面價值
book-keeping transaction 帳面交易
boom year 經濟高度增長年;景氣年份
booming market 旺市;好市;景氣市場
boost 上揚
borrow 借入
borrowed fund 借入資金
borrowed stock 被借用證券
borrower 借用人;借款人;借方
borrowing 借款;借貸;舉債
borrowing and lending of stocks 借用及借出證券
borrowing power 借貸權;借款能力
borrowing upon stock 以公債形式借取款項
bottom out 見底回升;停瀉回升
bottom price 最低價;底價
bought and sold note 買賣單據
bought note 買貨單
braking effect 抑制效果
branch 部;分行;支行
branch registration certificate 分行登記證
branch registration fee 分行登記費
breach of trust 違反信托
break clause 終止條款;中斷條款
breakdown 分成細目;明細表;分類細帳;分項數字
break-even 收支平衡;收支相抵;損益兩平
break-even point 收支平衡點;損益平衡點
Bretton Woods Agreement 《布雷頓森林協定》
Bretton Woods System 布雷頓森林制度
brief fee 訴訟費;承辦費
broad definition of money supply 廣義貨幣供應
broker 經紀
brokerage 經紀費;經紀傭金
brokerage charges 經紀費;經紀傭金
brokerage house 經紀行
Brokers' Fidelity Insurance Claims Sub-Committee [Stock Exchange of Hong Kong Limited] 經紀忠誠保險計劃索償小組〔香港聯合交易所有限公司〕
Brokers' Fidelity Insurance Scheme [BFI Scheme] 經紀忠誠保險計劃〔忠誠保險計劃〕
broker's firm 經紀行
broker's representative 經紀代表
brought to credit 入帳
Brussels Stock Exchange 布魯塞爾證券交易所
Brussels Tariff Nomenclature [BTN] 《布魯塞爾稅則分類目錄》
bucketing “對敲”;利用顧客資金買空賣空
bucketing offence “對敲”罪行
budget 財政預算案;預算
budget booklet 預算案小冊
Budget Committee [Securities and Futures Commission] 財政預算委員會〔證券及期貨事務監察委員會〕
Budget Concluding Speech 《財政預算案總結演詞》
budget cycle 財政預算案編制周期
Budget Day 財政預算案發表日
budget debate 財政預算案辯論
budget deficit 財政預算赤字
budget exercise 財政預算案編制工作
budget guideline 財政預算案準則;財政預算案指引
budget guideline ratio 財政預算案準則比率
budget proposal 財政預算案建議
budget revenue 財政預算案收入
budget revenue measure 財政預算案稅收措施;財政預算案收入措施
Budget Speech 《財政預算案演詞》
budget strategy 財政預算策略
budget surplus 財政預算盈余
budgetary and cost control 預算與成本管制
budgetary criterion 開支預算準則
budgetary deficit 財政預算赤字
budgetary guideline 財政預算指引
budgetary implication 財政預算的影響
budgetary innovation 財政預算新措施
budgetary management 財政預算管理
budgetary policy 財政預算政策
budgetary position 財政預算狀況
budgetary strategy 財政預算策略
budgetary system 財政預算制度
budgeted cost 預算成本
budgeted for surplus 預算盈余
building cost index 建造成本指數
built-in control of the money supply 貨幣供應的內在調節功能
built-in stabilizer 內在穩定因素;內在穩定措施
bulk buying 大宗采購;大批購買
bulk transfer 大額股票轉名
bull 看好股市者;“好友”;買空投機者
bull bond 牛債券
bull market 牛市;升市;旺市;多頭市場
bull position 長倉
bullion broker 金銀經紀
bullion market 金銀市場
Bundesaufsichtsamt fur den Wertpapierhandel 德國聯邦證券監管辦事處
buoy up 上升
buoyant 活躍;蓬勃;堅挺;保持高價〔股票〕
buoyant market 市況活躍
bursary 助學金;補助金
business 商業;業務
business address 營業地址
business association 業務協會
business bank account 銀行營業戶口
business concession 特許經營權
business cycle 商業周期;經濟周期;商業循環
business day 營業日;交易日
business expenses 營業開支;營業費用
business for profit 牟利業務
business hour 營業時間
business income 營業收入
Business Manager [Companies Registry] 業務經理〔公司注冊處〕
business of exchange currencies 貨幣兌換業務
business of taking deposits 接受存款業務
business plan 業務計劃
business record 業務記錄
business recovery 業務重整
business registration application form 商業登記申請表
business registration certificate 商業登記證
business registration fee 商業登記費
business registration inspector 商業登記督察
business registration number 商業登記號碼
Business Registration Office [Inland Revenue Department] 商業登記署〔稅務局〕
Business Registration Officer 商業登記主任
business sector 商界
business sentiment 營商意欲
business taxation 商業課稅
business turnover 營業額
business undertaking 商業經營
business-friendly 方便商界;有利營商;利于商界運作
buy 買入
buy low and sell high 低價買入而高價賣出
buy order 買盤
buyer's market 買家市場
buyer's price 買價;買方出價
buy-in 補進;補倉
buying rate 買入價;買入匯率
calendar year figure 歷年數字
call 催繳通知;認購期權
call deposit 通知存款;活期存款
call loan 短期同業拆借;通知貸款
call margin 補倉;追加保證金
call market 短期同業拆放市場
call money 短期同業拆借;活期貸款
call option 認購期權;看漲期權
call price 贖回價格;提前贖回價
call warrant 認購認股權證;回購認股權證
callable share 可收回股份;可兌付股份
called up share capital 已催繳股本
Canadian Dollar [CAD] 加拿大元
Canadian Eastern Finance Limited 加拿大怡東財務有限公司
Canadian Imperial Bank of Commerce 加拿大帝國商業銀行
cancellation price 取消費
cap 上限
capital 資本;資金
Capital Accord 《資本協定》
capital account 資本帳;非經常帳
capital account commitment balance 資本帳承擔額結余
Capital Adequacy Directive [CAD] 《資本充足指引》
capital adequacy ratio [CAR] 資本充足比率
capital allowance 資本免稅額
capital alteration 資本變更
capital and liabilities ratio 資本負債比率
capital and liquidity requirement 資本與流動資金的規定
capital appreciation 資本增值
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 資本、資產質素、管理、盈利及流動資金評級制度〔CAMEL評級制度〕
capital assets 資本資產
capital at risk 風險資本
capital base 資本基礎;資金基礎
capital charges 資本支出;資本費用
capital commitment 資本承擔
capital contribution certificate 出資證明書
capital convergence 劃一資本充足比率
capital cost 資本成本;建設成本;建設費用
capital cover 資本保證
capital deficit 資本虧絀;資本赤字
capital divided into shares 資本分成股份
capital element 資本因素;資本部分
capital equipment 資本設備
capital expenditure 資本開支;非經常開支
capital expenses 資本費用
capital financing 籌集資本;以非經常收入支付非經常開支的結算
capital flow 資金流量
capital formation 資本形成;集資
capital formation figure 資本組合數字
capital fund 資本基金
capital gain 資本增益;資本增值
capital gains tax 資本增值稅
capital goods 資本財貨;資本貨物
capital grant 非經常補助金;非經常撥款;建設補助金
capital grant cycle 建設補助金周期
capital injection 注入資本;注資
capital input 投入資本
capital intensity 資本密集度
capital intensive 資本密集
capital investment 資本投資
Capital Investment Fund 資本投資基金
capital loss 資本損失
capital maintenance 資本保值;資本保留
capital market 資本市場;資金市場
capital market instrument 資本市場票據
capital money 資本款項
capital money subject to a trust 信托財產資本
capital movement 資本流動
capital nature 資本性質
capital outlay 資本支出
capital portion 資本部分
capital profit 資本利潤
capital project 基本工程項目;非經常開支項目
capital receipt 資本收入
capital redemption 資本贖回
capital redemption business 資本贖回業務
capital redemption contract 資本贖回合約
capital redemption reserve 資本贖回儲備
capital reduction 資本減縮;減資
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] 股本削減計劃〔香港聯合交易所有限公司〕
capital repayment 償還資本
capital reserve 資本儲備;后備資本
capital revenue 資本收益;非經常收入
capital spending 資本開支;資本支出;非經常開支
capital stock 股本
capital stock subscription 認繳股本;認購股本
capital subsidy 建設津貼;基本建設津貼
capital subvention 非經常資助金
capital sum 資本額
capital tax 資本稅
capital transfer tax 資本轉移稅
capital turnover 資本周轉率
capital value 資本價值
capital works project 基本工程項目
Capital Works Reserve Fund 基本工程儲備基金
Capital Works Resource Allocation Exercise 基本工程計劃資源分配工作
capitalization 資本化;資本總額
capitalization of interest 利息化作本金
capitalized interest 化作本金的利息
capitalized loan 轉作資本的貸款
capitalized value 資本還原值;資本化價值
capitation grant 按人計算的補助金
captive insurance business 專屬自保保險業務
car insurance 汽車保險
Caribbean Development Bank 加勒比開發銀行
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] 意大利嘉利堡銀行
cartel 同業聯盟;卡特爾
cartelized rates system 聯營式利率制度
cash 現金;現款
cash accounting system 現金會計制度
cash acquisition 以現金投資所得的資產
cash allowance 現金津貼
cash assets 現金資產
cash at bank 銀行現金;銀行存款
cash balance 現金結余
cash basis 現金收付制;收付實現制
cash basis accounting 現金收付制會計;收付實現制會計
cash bonus 現金紅利
cash book 現金出納帳;現金簿
cash client 現金客戶
cash commission rebate 現金回傭
cash compensation 現金補償
cash contribution 現金承擔額;現金分擔額
cash cost 直接費用;現金成本
cash coupon 現金禮券
cash credit 現金信貸
cash deficit 現金赤字
cash deposit and withdrawal 現金收支
cash disbursement journal 現金支出日記簿
cash disbursement slip 現金支出傳票;現金支出單
cash flow 現金流量;銀根
cash flow lending 流動現金放款;無抵押融資
cash flow statement 現金流量表;現金流動表
cash flow surplus 現金流量盈余
cash in hand 庫存現金;手頭現金
cash in till 備用現金
cash in transit 運送中現金;在運現金
cash input 投入現金
cash input figure 現金投入數字
cash limit 現金支出限額;現金限額
cash margin 現金保證金
cash market 現貨市場;現金交易市場
cash offer 現金要約;現金補償額
cash payment 現金付款;現金支付
cash position 現金頭寸
cash price 現金價格
cash receipts journal 現金收入日記簿
cash receiving slip 現金收入傳票;現金收入單
cash settlement 現金結算
cash surplus 現金盈余
cash with order 訂貨付現;憑票即付
cashier's order 銀行本票
cashier's order outstanding 未承兌的銀行本票
cash-limited subhead 有現金支出限額的分目
cash-sweep 現金彩票活動
casual client “散客”;“散戶”
CCASS Depository 中央結算系統證券存管處
CCIC Finance Limited 中芝興業財務有限公司
cedant 分出者
ceding company 分出公司
ceding insurer 分出保險人
ceiling 上限
ceiling price 最高限價
central bank 中央銀行
Central Bank Bilateral Repurchase Agreement 《中央銀行雙邊回購協議》
central banking 中央銀行業務
central banking function 中央銀行職能
Central Clearing and Custodian System 中央結算及托管系統
Central Clearing and Depository System 中央結算及存管系統
Central Clearing and Settlement System [CCASS] 中央結算及交收系統〔中央結算系統〕
central clearing house 中央結算所
central clearing system 中央結算制度;集體交收系統
central custody system 中央托管系統
central depository 中央存管處
central depository system 中央證券存管制度
Central Moneymarkets Unit [CMU] 債務工具中央結算系統
central rate 中央匯率;中心匯率
Central Registration Hong Kong Limited 香港中央證券登記有限公司
Central Tender Board 中央投標委員會
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央證券交收系統;世達結算系統
centralized budgetary and payments system 集中預算及支付制度
centred 12-month moving average 十二個月定位移動平均數
certificate of approval 批準證明書
certificate of beneficial entitlement to property 資產權益證書
certificate of compliance 合格證明書;合約完成證明書
certificate of deposit [CD] 存款證
certificate of exemption from estate duty 豁免遺產稅證明書
certificate of incorporation 公司注冊證書;法團注冊證書
certificate of incorporation of registered trustees 注冊受托人法團證書
certificate of indebtedness [CI] 負債證明書
certificate of insurance 保險證書
certificate of interest 權益證明書;息票
certificate of means 資產證明書
certificate of participation 參與證明書
certificate of payment of profits tax 繳付利得稅證明書
certificate of preference 特惠稅證
certificate of rateable value 應課差餉租值證明書
certificate of registration 登記證書;注冊證明書
certificate of satisfaction 清償證明書
certificate of transfer 轉讓證明書
certificate to bearer 不記名證明書
certification 核證
certification fee 核證費
certified cheque 經銀行證明可兌現的支票
certified public accountant [CPA] 執業會計師
certified statement 經證明的報表
cessation of business 停業
cession 分保
C.F. Finance Company Limited 浙一財務有限公司
chance 機會;中彩機會
Chang Hwa Commercial Bank, Ltd. 彰化商業銀行
change of domicile 遷冊
change to estimates 修訂預算
change to the approved estimates of expenditure 核準開支預算的變動
charge 費用;押記;抵押
charge number 稅單號碼
charge on assets 資產的征稅
charge upon general revenue 從政府一般收入中撥款支付
chargeable 可予征收;應課稅的
chargeable agreement for sale 可予征收印花稅的買賣協議
chargeable income 應課稅入息
chargeable normal trading receipt 應課稅的一般營業收入
chargeable profit 應課稅利潤
chargeable to tax 應課稅
charged to... 記入……帳目
chargee 承押記人
charge-holder 受押人
Charges Section [Companies Registry] 押記注冊組〔公司注冊處〕
charging order 押記令
chargor's right 押記人的權利
charitable donation 慈善捐款
charitable trust 慈善信托
charity property 慈善財產
Charoen Pokphand Finance Company Limited 卜蜂財務有限公司
charter 章程;特許權
charter of incorporation 成立章程
chartered accountant 特許會計師
Chartered Institute of Bankers [United Kingdom] 特許銀行學會〔英國〕
Chartered Institute of Public Finance and Accountancy [United Kingdom] 特許公共財政及會計學會〔英國〕
charterer 承租人
Chase Manhattan Asia Limited 美國大通亞洲有限公司
Chase Manhattan Bank 美國大通銀行
chattels 實產
Chau's Brothers Finance Company Limited 周氏兄弟財務有限公司
Che Hsing Finance Company Limited 浙興財務有限公司
check-and-balance system 制約平衡制度
Chekiang First Bank Limited 浙江第一銀行
cheque 支票
Chiao Yue Finance Company Limited 僑裕財務有限公司
Chiba Bank, Ltd. 千葉銀行
Chicago Board of Options Exchange 芝加哥期權交易所
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 香港金融管理局總裁
Chief Executive of Stock Exchange of Hong Kong 香港聯合交易所行政總裁
Chief Executive Officer of Hong Kong Futures Exchange 香港期貨交易所行政總裁
Chief Executive's Committee [Hong Kong Monetary Authority] 總裁委員會〔香港金融管理局〕
child allowance 子女免稅額
China & South Sea Bank Limited 中南銀行
China Affairs Committee [Hong Kong Futures Exchange Limited] 中國事務委員會〔香港期貨交易所有限公司〕
China concept stock 中國概念股
China Construction Bank 中國建設銀行
China Development Division [Stock Exchange of Hong Kong Limited] 中國發展科〔香港聯合交易所有限公司〕
China Economic News 《中國經濟新聞》
China Securities Regulatory Commission [CSRC] 中國證券監督管理委員會〔中國證監會〕
China State Bank Limited 國華商業銀行
Chinatrust Commercial Bank, Limited 中國信托商業銀行
Chinese Association of Deposit-taking Companies 華資接受存款公司公會
Chinese Bankers Club, Hong Kong 香港銀行華員會
Chinese Banks' Association 香港華商銀行公會
Chinese Gold and Silver Exchange Society 金銀業貿易場
Chinese New Year bonus 年獎;年終花紅
chit fund 銀會
Chiyu Banking Corporation Limited 集友銀行有限公司
Chiyu Finance Company Limited 集友財務有限公司
Cho Hung Finance Limited 朝興金融有限公司
choses in action 無形動產;據法權產
chronological book 序時帳簿
Chubu Securities Finance Company 中部證券金融公司
Chung Khiaw Bank Limited 崇僑銀行
Chung Nan Finance Company Limited 中南財務有限公司
Chuo Trust & Banking Co., Ltd. 中央信托銀行
Chuo Trust Asia Limited 中央信托亞洲有限公司
Citibank, N.A. 萬國寶通銀行
CITIC Ka Wah Bank Limited 中信嘉華銀行有限公司
Citicorp Commercial Finance (H.K.) Limited 萬國寶通工商財務(香港)有限公司
Citicorp International Limited 萬國寶通國際有限公司
civil debt 民事債項
Civil Service Pension Reserve Fund 公務員退休金儲備基金
claim 申索;索償;債權
claim equalization fund 申索平衡基金
claim for refund of property tax 申請發還物業稅
claim of debt 債權申索
claim on bank 對銀行的債權
claim to dividend 攤還債款申索
claimant 申索人;索償人
claims statistics 申索統計數字
class of insurance business 保險業務類別
class of property 財產類別
claw-back 遞減率
clearance cost 清拆成本
clearing 結算;票據交換;清算
clearing account 結算帳戶
clearing and settlement system 結算和交收系統
clearing balance 結算差額
clearing bank 結算銀行
clearing cheque 交換支票
clearing house 結算所;票據交換所
Clearing House Automated Transfer System [CHATS] 結算所自動轉帳系統
Clearing House of the Hong Kong Association of Banks 香港銀行公會結算所
clearing member 結算會員
Clearing Members' Fund 結算會員基金
clearing participant 結算參與者
clearing rebate 結算費用的回傭
Clearing Rules [SEHK Options Clearing House Limited] 《結算規則》〔聯交所期權結算所有限公司〕
Clerk to Finance Committee [Legislative Council] 財務委員會秘書〔立法會〕
Clerk to the Board of Review 稅務上訴委員會書記
client 客戶;委托人;當事人
client agreement 客戶協議
client confidentiality 客戶保密的責任
client money 客戶款項
client statement 客戶結單
clients fund 客戶資金
close 結算;收市;收盤
close a position 平倉;軋平頭寸
close company 股份不公開的公司
close higher 收市時價位較高
close lower 收市時價位較低
close mixed 收市時榮辱互見
close of exchange 交易所停市
close of financial year 財政年度終結
close out 平倉
close out a long position 平長倉
close out a short position 平空倉
close steady 收市時價格穩定
close the gap 彌補差距
closed position 平倉
closed-end investment corporation 股份固定的投資公司
close-out price 拋售價格
closing account 決算帳戶
closing balance 期終結余;收市結余
closing price 收市價;收盤價
closing quotation 收市價;收市行情
closing rate 收市匯價;收盤匯率
closing transaction 平倉交易
clothing levy 成衣稅
club deposit 零存整付存款
Code of Aid 《資助則例》
Code of Banking Practice 《銀行營運守則》
Code of Best Practice [Stock Exchange of Hong Kong Limited] 《最佳應用守則》〔香港聯合交易所有限公司〕
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守準則規例》〔香港聯合交易所有限公司〕;《操守準則》〔香港期貨交易所有限公司〕
Code of Conduct for Persons Registered with the Securities and Futures Commission 《證券及期貨事務監察委員會注冊人操守準則》
code of practice 實務守則;經營守則;執業守則
Code of Practice for the Administration of Insurance Agents 《保險代理管理守則》
Code on Immigration-linked Investment Schemes 《與移民有關的投資計劃守則》
Code on Investment-linked Assurance Schemes 《與投資有關的人壽保險計劃守則》
Code on Pooled Retirement Funds 《集資退休基金守則》
Code on Share Repurchases [Share Repurchase Code] 《公司購回本身股份守則》〔《股份購回守則》〕
Code on Takeovers and Mergers [Takeovers Code] 《公司收購及合并守則》〔《收購守則》〕
Code on Unit Trusts and Mutual Funds 《單位信托及互惠基金守則》
co-debtor 共同債務人
co-financing scheme 共同融資計劃
cognizance 證明令
coin 硬幣
coin replacement programme 硬幣取締計劃
coin set 套裝硬幣
coinage 硬幣
Coinage Security Fund 硬幣發行基金
cold call 主動與準客戶接觸
collapse in prices 價格下瀉;價格下挫;價格暴跌
collateral 抵押品
collateral bond 擔保債券
collateral loan 抵押貸款
collateral security 附屬抵押品
collection 征收;收取
Collection Enforcement Section [Inland Revenue Department] 追討欠稅組〔稅務局〕
collection of betting duty 收取博彩稅
Collection Office [Inland Revenue Department] 收稅處〔稅務局〕
collective consumption 集體消費
Collector 收稅主任
Collector of Rates 差餉征收官
Collector of Stamp Revenue 印花稅署署長
Colonial Stock Act [United Kingdom] 《殖民地公債法令》〔英國〕
combined surplus 合并盈余
combined visible and invisible trade account 有形及無形貿易合并帳目
COMEX Clearing Association [New York] 商品交易所結算協會〔紐約〕
commemoration coin 具紀念性的硬幣
commencement of winding-up 清盤開始
commerce and industry sub-index 工商分類指數
commercial activity 商業活動
commercial bank 商業銀行
Commercial Bank Act of Norway 《挪威商業銀行法》
Commercial Banks Law 《商業銀行法》
commercial borrowing 商業借款
Commercial Code of Japan 《日本商法》
Commercial Crime Bureau [Hong Kong Police Force] 商業罪案調查科〔香港警務處〕
commercial invoice 商業發票
commercial letter of credit 商業信用證
commercial loan 商業貸款;商業放款
commercial paper 商業票據
commercial paper market 商業票據市場
commercial registry 商業登記處
commercial return 商業回報
commercial sale 商業銷售
commercialization 商品化
commercially viable 具商業利益;有利可圖
Commerzbank AG 西德商業銀行
commission 傭金;委員會
Commission des Operations de Bourse of France 法國證券事務監察委員會
commission house 傭金行;代辦行
commission payable 須付的傭金
commission rebate 傭金回扣
Commissioner for Securities and Commodities Trading 證券及商品交易監理專員〔證監專員〕
Commissioner of Banking 銀行監理專員〔銀監專員〕
Commissioner of Estate Duty 遺產稅署署長
Commissioner of Inland Revenue 稅務局局長
Commissioner of Insurance 保險業監理專員
Commissioner of Rating and Valuation 差餉物業估價署署長
commitment 承擔;已承擔的開支;承擔額;承擔項目
commitment fee 承諾費
Committee of the Hong Kong Association of Banks 香港銀行公會委員會
Committee of the Stock Exchange of Hong Kong 香港聯合交易所委員會
Committee on Banking Regulations and Supervisory Practices 銀行規例及監察事務委員會
Committee on Payment System [Hong Kong Monetary Authority] 支付系統委員會〔香港金融管理局〕
Committee on Unit Trusts [Securities and Futures Commission] 單位信托委員會〔證券及期貨事務監察委員會〕
Commodities Dealers' Deposit Fund 商品交易商按金基金
Commodities Trading Commission 商品交易事務監察委員會
commodity 商品
commodity classification 商品分類法
Commodity Clearing Corporation [New York] 商品結算公司〔紐約〕
commodity dealer 商品交易商
commodity exchange 商品交易所
Commodity Exchange Compensation Fund 商品交易所賠償基金
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔紐約〕
commodity flow method 商品流動法;商品流通法
Commodity Future Trading Commission [CFTC] [United States] 商品期貨交易委員會〔美國〕
commodity futures contract 商品期貨合約
commodity market 商品市場
commodity tax 商品稅
commodity trading adviser 商品交易顧問
commodity trading adviser's representative 商品交易顧問代表
commodity trading advisory contract 商品交易顧問合約
commodity warrant 商品期權證
commodity-based investment 以商品為基礎的投資
common fund 共同基金
common property 分權共有財產
common share 普通股
common stock 普通股
Commonwealth Bank of Australia 澳洲聯邦銀行
Commonwealth Development Corporation 英聯邦發展公司
Commonwealth Finance Ministers Conference 英聯邦財長會議
Commonwealth Fund for Technical Co-operation [CFTC] 英聯邦技術合作基金
Commonwealth income tax 英聯邦入息稅
Commonwealth Preference 英聯邦特惠制
communal property 公有財產;公有產業
communication expenses 通訊費用
Community Preference 歐共體特惠制
commutation of pension 退休金的折算
commuted gratuity 折算酬金
commuted pension gratuity 經折算的退休酬金
Companies Act [United Kingdom] 《公司法令》〔英國〕
Companies Handbook 《上市公司手冊》
companies inspector 公司檢查員
Companies Liquidation Account 公司清盤帳戶
Companies Ordinance: Information to be Included in a Rights Issue Prospectus 《公司條例:供股章程須載有的資料》
Companies Ordinance: Information to be Included in Prospectuses Regarding the Valuation of Land and Buildings 《公司條例:招股章程須載列有關土地或建筑物的評估的資料》
Companies Registration Officer 公司注冊主任
Companies Registry 公司注冊處
Companies Registry Trading Fund 公司注冊處營運基金
Companies Section [Financial Services Bureau] 公司組〔財經事務局〕
Company Formation and Enforcement Division [Companies Registry] 公司成立及條例執行部〔公司注冊處〕
company in which the public are substantially interested 由公眾擁有相當權益的公司
company limited by guarantee 擔保有限公司
company limited by shares 股份有限公司
company register 公司登記冊
company registration fee 公司注冊費
company with limited liability 有限法律責任的公司
company's memorandum 公司組織章程
company's reserve 公司儲備
comparative advantage 比較優勢;比較利益
compensation 補償金;賠償
Compensation Committee [Stock Exchange of Hong Kong Limited] 賠償委員會〔香港聯合交易所有限公司〕
compensation from insurance 保險賠償
compensation fund 賠償基金
compensation fund levy 賠償基金征費
compensation rate 補償率
Compensation Review Committee 賠償檢討委員會
compensation scheme 賠償計劃
compensation trade 補償貿易
compensation value 補償值
compensatory payment 補償付款
competition and pricing strategy 競爭與定價策略
competitive edge 競爭優勢
competitive price 具競爭力的價格
competitive tender 競爭性投標
Compliance Committee [Stock Exchange of Hong Kong Limited] 監察委員會〔香港聯合交易所有限公司〕
component of expenditure 開支組成部分
Composite Consumer Price Index 綜合消費物價指數
composite index 綜合指數
composite rating 綜合評級
composite return form 綜合報稅表
Composite Securities and Futures Bill 《證券及期貨綜合條例草案》
composite tax return 綜合報稅表
composition 組合成分;債務重整協議
composition of earnings 收益組合成分
compound increase 復合增加率;復合增長率
compound interest 復利
compounding or arranging debtor 正就債務作重整或償還安排的債務人
comprador note 買辦票據
comprador order 買辦付款令票
comprehensive income tax 綜合所得稅
comptroller 審計主任
compulsory liquidation 強制清盤
compulsory winding-up 強制清盤
computation 計算;計算表
computational procedure 計算方法
computer audit programme 電腦審計程序;電腦核數程序
concentrated position 集中持倉量
concentration risk 資金集中風險;集中融資風險
concept stock 概念股
concession 特許權;寬減措施;優惠
concession contract 特許經營權合約
concessionary rate 優惠率
concordat 協定;契約;國際監管條約
condition 條件
conditional endorsement 附有條件的背書
conditional offer 有條件要約
conditional sale agreement 有條件售賣協議
conditions of tender 投標章程
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《業務操守指引──適用于根據〈杠桿式外匯買賣條例〉獲發牌照的人士》
conduct of business standard 業務操守準則
Confidentiality Understandings 保密諒解文件
confirmation letter 確認書
confirmation of mail transfer 信匯證明書
Confirmation of Payment 已繳稅證明書
confirmed letter of credit 保兌信用證
confirming bank 保兌銀行
confiscation order 沒收令
connected transaction 關連交易
consensus capitalism 共識資本主義
conservative investor 保守投資者
consideration 代價;對價;約因
consideration issue [listing method] 代價發行〔上市方式〕
consideration other than cash 現金以外的代價
consignee 收貨人;代售人
consignment 托運;寄售
consignor 付貨人;托運人;寄售人
consolidated account 綜合帳目
consolidated account expenditure 綜合帳目開支
consolidated balance sheet 綜合資產負債表
consolidated cash deficit 綜合現金赤字
consolidated cash surplus 綜合現金盈余
consolidated enterprises sectorial index 綜合企業分類指數
consolidated net earnings 綜合凈收益;綜合凈盈利
consolidated net profit 綜合凈利潤;綜合純利
consolidated policy 綜合保單
consolidated price 綜合價格
consolidated profit and loss account 綜合損益帳;綜合損益表
consolidated public sector expenditure 公營部門綜合開支
consolidated revenue account 綜合收入帳
consolidated shareholders' fund 綜合股東資金
consolidation of shares 股份合并
consolidation period 鞏固期;“牛皮靠穩”階段;大漲后的調整期
consortium company 財團公司
consortium loan 銀團貸款
constant dollar figure 固定幣值
constant market price 固定市價
constant price 固定價格
constant price series 固定物價計算數列
constant rate 固定比率
constituent stock 成分股
constitution 章程;組織章程
construction output 建造產出量
constructive trust 法律構定信托
consultant accountant 顧問會計師
consultant's fee 顧問費
Consultation Paper on Proposed Regulation on Share Margin Financing 《監管股票按貸財務的建議諮詢文件》
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability 《有關聯交所檢討董事資格的程序的諮詢文件》
consumer behaviour 消費者行為
Consumer Council 消費者委員會
consumer credit financing operation 消費者信貸業務
consumer demand 消費者需求
consumer durables 耐用消費品
consumer expenditure 消費開支
consumer goods 消費品
consumer market 消費市場
consumer price 消費物價
Consumer Price Index [CPI] 消費物價指數
Consumer Price Index (A) 甲類消費物價指數
Consumer Price Index (B) 乙類消費物價指數
Consumer Price Index Classification System 消費物價指數分類法
Consumer Price Index Report 《消費物價指數月報》
Consumer Price Index series 消費物價指數系列
consumer price inflation 消費物價上漲
Consumer Representative Action Fund 消費者集體訴訟基金
consumer sentiment 消費意欲
consumer spending 消費開支;消費支出
consumption expenditure 消費開支
consumption pattern 消費模式
consumption product 消費產品
consumption tax 消費稅
contango 交易延期費;延期交割費;期貨溢價
contingencies warrant 緊急撥款令;應急支款授權書
contingency 應急費用;意外開支準備金
contingency allowance 應急準備金
contingency sum 應急費用;意外開支準備金
contingent assets 或有資產
contingent debt 或有債權;待確定債務
contingent interest 待確定的權益
contingent liabilities 或有負債
contingent profit 或有利潤
contingent right 或有的權利
continue to hold a deposit 繼續持有存款
Continuing Member [Hong Kong Association of Banks] 永久會員銀行〔香港銀行公會〕
continuing rent 連續租金
continuing trustee 留任受托人
continuous licensing system 長期持牌制度
Continuous Net Settlement System [CNS System] 持續凈額交收系統
contra account 對銷帳戶
contra flow 資金回流
contra item 對銷項目
contra transfer 對銷轉撥
contract 合約
contract for difference 差價合約
contract for service 服務合約
contract for settlement 平倉合約
contract note 成交單據
contract of copartnery 合伙合約
contract of indemnity 彌償合約
contract of insurance 保險合約
contract of reinsurance 再保險合約
contract price 合約價格
contracting party 訂約人;立約人;締約國
contractual agreement 合約協議
contractual commitment 合約承擔
contractual joint venture 合約式聯營企業
contractual mutual fund 合約互惠基金
contractual right 合約權利
contractual savings fund 合約儲蓄基金
contributed surplus 實繳資本盈余
contribution 出資;供款;捐款;分擔款項
contribution account 供款帳戶
contribution to gross domestic product 在本地生產總值中所占比率
contribution to investment 出資額
contribution to pension fund 退休金供款
contributor 供款人;出資人;捐助人
contributory 分擔人
contributory scheme 供款計劃
contrived cessation of business 有預謀的停業
control 控制權;控制;管制
control of a company 公司的控制權;公司控股權
control of business 業務的控制權
controlled company 受控制公司
controller 控制人;控權人;會計長
controller of an authorized institution 認可機構控權人
controlling company 控股公司
controlling interest 控制權益;控股權益
controlling officer 管制人員
controlling officer's report 管制人員報告
controlling shareholder 控股股東;持有控股權的股東
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《關于解決國家與他國國民之間的投資爭端的公約》
conventional lending 傳統放款;常規放款
conversion 兌換;換算;轉換〔證券〕
conversion factor 換算因數
conversion of stock 公債的轉換
conversion rate 兌換率;換算率;轉換價格〔證券〕
convertibility 可兌性;兌換性;自由兌換
convertibility undertaking 兌換保證
convertible 可兌換;可換股
convertible currency 可兌換貨幣
convertible debenture 可轉換債權證
convertible loan stock 可轉換股的債權股額
convertible subordinated unsecured loan stock 可轉換股的次級無抵押債權股額
conveyance 轉易;轉易契;財產轉讓證書
conveyance of property 財產轉讓
conveyance on sale 售賣轉易契
conveyancing fee 業權轉易費
conveyancing scale charges 物業轉易收費標準
cooling-off period 冷靜期
co-owner 共同擁有人;分權共有人
co-partner 共同合伙人
co-partnership 共同合伙
Copenhagen Stock Exchange 哥本哈根證券交易所
core capital 核心資本
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons 《適用于注冊人的衍生工具場外交易活動的核心運作和財務風險管理機制》
Core Principles for Effective Banking Supervision [Basle Committee] 《有效監管銀行業的主要原則》〔巴塞爾委員會〕
cornering “夾倉”;軋空;囤積居奇
corporate borrower 借款公司;借款機構
corporate business 公司企業;公司業務
Corporate Communications Department [Stock Exchange of Hong Kong Limited] 企業傳訊部〔香港聯合交易所有限公司〕
corporate customer 公司客戶
corporate dealer 公司交易商
Corporate Finance Division [Securities and Futures Commission] 企業融資部〔證券及期貨事務監察委員會〕
Corporate Finance (D.T.C.) Limited 協聯財務有限公司
Corporate Finance Fees Rule 《與公司財務有關的費用規則》
corporate governance 公司管治
corporate income tax 公司所得稅
corporate investment adviser 公司投資顧問
corporate member 法團會員;公司會員〔香港聯合交易所有限公司〕
corporate plan 公司計劃
corporate practice 執業法團
corporate profits tax 公司利得稅
corporate savings 公司儲蓄
corporate service tax 公司服務稅
corporate signature 法團的簽名
corporation 法團;公司
corporation bond 公司債券
corporation stock 公司股證;地方債券〔英國〕
corporation tax 公司稅
correction phase of stock market 股市調整期
Correctional Services Industries Suspense Account 懲教工業暫記帳
corrective affidavit 修正遺產申報誓章
correspondent bank 代理銀行
Cosmos Finance Limited 宇宙財務有限公司
cost 成本;費用;價格
cost centre 成本中心
cost competitiveness 成本競爭力
cost control 成本控制;成本管理
cost convention 原值成本法;成本慣例
cost effectiveness 成本效益;經濟效益
cost efficiency 成本效率
cost element 成本要素
cost flow 成本流轉
cost input 投入資金
cost management information system 成本管理資料系統
cost of an asset 資產成本
cost of borrowing 借貸成本
cost of capital 資本成本;資金成本
cost of installation 安裝費
cost of issue 招股費用;發行股份費用
cost of living 生活費用
cost of transmitting 傳送費用
cost overrun 成本超支
cost price 成本價格
cost price structure 成本價格結構
cost to the revenue 政府收入的損失;政府減少的收入
cost-benefit analysis 成本效益分析
cost-benefit study 成本效益研究
cost-book company 以成本帳原則組成的公司
cost-effectiveness analysis 成本效益分析
costing 成本計算;成本計算法
costing and pricing policy 成本及定價政策
costing exercise 成本計算工作
costing review 成本檢討
cost-of-living allowance 生活津貼
cost-of-living index 生活指數;生活費用指數
cost-plus pricing 成本加成定價法
cost-push inflation 成本推動的通貨膨脹
cost-recovery basis 收回成本的原則
cost-related charges 依成本而定的收費
cost-related fee 依成本而定的收費
co-surety 共同擔保人
co-trustee 共同受托人
cotton futures 期棉
Council of SEHK 聯交所理事會
Council of the Hong Kong Society of Accountants 香港會計師公會理事會
counterclaim 反申索
counterfoil 聯頁〔收據〕;存根〔支票〕;票根
counter-guarantee 反擔保
counter-inflationary policy 反通貨膨脹政策
countersignature 副署簽名;連署簽名
country debt provisioning 債務國壞帳準備
country of beneficial ownership 實益擁有國
coupon 息票;贈券
coupon rate 息票利率
cover 保證金;承保范圍;補倉
cover note 臨時保單
cover short position 補倉;填平空倉
coverage 保額;承保范圍
covered call 備兌認購期權
covered option 備兌期權
covered warrant 備兌認股權證
crash 狂瀉;暴跌;崩潰
creation of new heads and subheads 開立新總目及分目
credit 信用;信貸;信用證;貸項
credit advice 貸項通知書
credit agency 征信所;信用調查機關
Credit Agricole Indosuez 東方匯理銀行
credit arrangement 信貸安排
credit balance 貸方結余
credit card 信用卡
credit card scheme 信用卡計劃
Credit Commercial de France 法國商業銀行
Credit Committee 貸款委員會
credit control 信貸管制
credit conversion factor 信貸換算因數
credit easing 放寬信貸
credit exposure 信貸風險
credit facility 信貸安排;信貸融通;信用透支
Credit Guarantee Scheme 信貸保證計劃
credit item 貸項
credit limit 信貸限額
Credit Lyonnais 里昂信貸銀行
Credit Lyonnais Hongkong (Finance) Limited 香港里昂財務有限公司
credit rating 信貸評級
credit rating agency 信貸評級機構
Credit Review Committee [Hong Kong Monetary Authority] 信貸檢討委員會〔香港金融管理局〕
credit risk 信貸風險
credit sale 賒銷;賒售
credit side 貸方
credit squeeze 信貸緊縮;收緊信貸
credit to... 記入……帳目
credit to be given against tax 稅款抵免
credit transfer 信貸轉帳;信用轉帳
credit union 儲蓄互助社
Credit Union League of Hong Kong 香港儲蓄互助社協會
creditor 債權人
creditor's petition 債權人的呈請書
creditworthiness 信譽;信用可靠程度
creeping inflation 爬行式通貨膨脹;溫和通貨膨脹;漸升通脹
criminal bankruptcy 刑事破產
criminal bankruptcy order 刑事破產令
criminal bankruptcy petition 刑事破產呈請書
criterion for credit 授信原則
critical path analysis 關鍵路線分析法;要徑分析法
cross rate 套價;套匯匯率;交叉匯率
cross-currency settlement risk 跨國貨幣結算風險
crossed cheque 劃線支票
crossed trade 交叉買賣;交叉盤買賣
Cross-Harbour Tunnel Passage Tax 海底隧道使用稅
cross-holding 相互持股;交叉持股
cross-margining 跨市場保證金制度
cross-referencing system 相互參照系統
cross-subsidization 互相資助;互相津貼
Crown Agent 英聯邦代辦
crude activity rate 粗略經濟活動率
crude econometric model 粗略計量經濟模式
culpable insider dealing 應受譴責的內幕交易
cum dividend 連股息
cumulative appreciation 累積升值;累積增值
cumulative deficit 累積赤字;累積虧損
cumulative dividend 累積股息
cumulative financial position 累積財政狀況
cumulative realized investment 累積的已實現投資
currency 貨幣
currency adjustment factor 貨幣調整因子;幣值調整因素
currency board arrangement “貨幣發行局”制度
Currency Board Operations Sub-Committee 貨幣發行委員會
Currency Committee [Hong Kong Futures Exchange Limited] 貨幣委員會〔香港期貨交易所有限公司〕
currency crisis 貨幣危機
currency denomination 貨幣面值
currency futures 貨幣期貨;外匯期貨
currency futures contract 貨幣期貨合約;外匯期貨合約
currency in circulation 流通貨幣
currency matching 貨幣配對
currency note 紙幣;鈔票
currency option 貨幣期權
currency swap 貨幣掉期;貨幣互兌;貨幣互惠信貸
currency warrant 貨幣認兌證;貨幣認股權證
current account 往來帳戶;支票戶口;經常帳目
current assets 流動資產
current domestic value 現行本地價格
current liabilities 流動負債
current market price 當時市價;現時市價
current price 當時價格;現時價格
current price series 當時物價計算數列
current year rules of assessment 當年度評稅規則
cushion 緩沖;緩沖時限〔債券〕
cushion of liquid assets 流動資產緩沖額;速動資產緩沖額
custodian 保管人
custodian trustee 保管受托人
custody 保管
customer 客戶
customer lending 客戶貸款
customer statement 客戶對數單;客戶結單
cut loss “斬倉”;減少損失
cut margin “斬倉”
cut-off date 截止日期
cut-throat competition 割喉式競爭;惡性競爭
cycle of activity 活動循環;商業循環
cyclical fluctuation 周期性波動
cyclical inflation 周期性通貨膨脹
cyclical nature of the economy 經濟的周期性情況
cash accounting 現金會計?
cash budget 現金預算
cash cycle 現金周轉周期
cash journals 現金分類帳
cash projection worksheet 現金預計工作表
chart of accounts 帳目表
current ratio 流動比率

earmarked fund 預留款項;指定用途的款項
earmarked grant 指定用途補助金
earmarked growth 擬定增長
earned premium 滿期保費
earnings 收入;收益;盈利
earnings per share [EPS] 每股盈利
earnings tax 所得稅;入息稅
ease 放緩;緩和;輕微下跌
ease back 回軟
East Asia and Oceanian Stock Exchanges Federation 東亞及大洋洲證券交易所聯會
East Asia Credit Company Limited 東亞授信有限公司
East Asia Finance Company, Limited 東亞財務有限公司
East Asia Section [Financial Services Bureau] 東亞經濟分析組〔財經事務局〕
East Asian Stock Exchange Conference [EASEC] 東亞證券交易所聯合會議
econometric model 計量經濟模式
econometrician 計量經濟學家
econometrics 計量經濟學
economic adjustment 經濟調控
economic aggregate 經濟總體數字
Economic Analysis Division [Financial Services Bureau] 經濟分析部〔財經事務局〕
economic and monetary union [EMU] [European Union] 經濟和貨幣聯盟〔歐洲聯盟〕
Economic and Social Commission for Asia and the Pacific [ESCAP] [United Nations] 亞洲及太平洋經濟社會委員會〔亞太經社會〕〔聯合國〕
Economic Commission for Europe [ECE] [United Nations] 歐洲經濟委員會〔聯合國〕
economic cost 經濟成本
economic cycle 經濟周期
economic depression 經濟蕭條
Economic Division [Hong Kong Monetary Authority] 經濟研究處〔香港金融管理局〕
economic forecast 經濟預測
economic framework 經濟架構
economic fundamentals 基本經濟因素
economic geography 經濟地理
economic growth 經濟增長
economic implication 對經濟的影響
economic indicator 經濟指標
economic infrastructure 經濟基礎建設
economic life 經濟年限;經濟壽命;符合經濟效益的使用年限
economic model 經濟模式
economic outlook 經濟展望;經濟前景
economic performance 經濟表現;經濟實績
economic recession 經濟衰退
economic recovery 經濟復蘇;經濟復原
Economic Reporter 《經濟導報》
economic restructure 經濟結構重整;經濟轉型
Economic Review Committee 經濟檢討委員會
economic sanction 經濟制裁
economic sector 經濟部門;經濟成分
economic service 經濟服務
Economic Services Bureau [ESB] [Government Secretariat] 經濟局〔政府總部〕
economic slowdown 經濟放緩
economic stabilization programme 經濟穩定計劃
economic support 經濟支援
economic system 經濟體系
economic variable 經濟變數
economic viability 經濟可行性
economically active person 從事經濟活動的人士
economically active population 從事經濟活動的人口
economically inactive population 非從事經濟活動的人口
Economist, The 《經濟學人》
economy 經濟;經濟體系
economy of scale 規模經濟
edge down 漸落;微降
edge up 漸升;微升
education subvention 教育資助金
Edward Wong Credit Limited 安泰授信有限公司
effective exchange rate index [EERI] 實際匯率指數;有效匯率指數
effective exchange rate index of Hong Kong dollar 港匯指數;港元匯率指數
effective rate of interest 實際利率
effective rate of tax 實際稅率
effectively risk-free investment 無實際風險投資
efficiency bonus 考績花紅
elasticity factor 彈性因素
elasticity of price 物價彈性;價格彈性
elderly residential care expenses deduction 長者住宿照顧開支的扣除額
Electrical and Mechanical Services Department Suspense Account 機電工程署暫記帳
Electrical and Mechanical Services Department Vehicle Maintenance Services Suspense Account 機電工程署車輛維修暫記帳
Electrical and Mechanical Services Department Workshop Services Suspense Account 機電工程署工場服務暫記帳
Electrical and Mechanical Services Trading Fund 機電工程營運基金
electronic banking 電子銀行服務
electronic broker 電子經紀
electronic clearing system 電子結算系統
Electronic Mail Stock Information Service [EMSIS] 電子傳遞股市資訊服務
electronic order matching and execution/clearing system 電子自動對盤及執行/結算系統
electronic payment system 電子付款系統
electronic trading system 電子交易系統
electronic transfer system 電子轉帳系統;電子轉帳制度
Emergency Relief Fund 緊急救援基金
Emergency Relief Fund Committee 緊急救援基金委員會
Emerging Asian Bond Market Conference 新興亞洲債券市場會議
emerging market 新興市場
emolument 薪酬
employed capital 已運用資本
employed population 就業人口
employees' bonus 雇員紅利
Employees Compensation Assistance Fund 雇員補償援助基金
employees' compensation insurance 雇員補償保險
employees' share option scheme 雇員股份認購權計劃
employees' share purchase scheme 雇員股份購買計劃
employees' share scheme 雇員股份計劃
Employer's Return of Remuneration and Pensions 雇主填報的薪酬及退休金報稅表
employment 就業
employment of funds 資金運用
employment of profit 有收益的受雇工作
encumbrance 產權負擔
end investor 最終投資者
endaka [Japanese] “圓高”〔日語〕;日圓高企
endorsee 承背書人
endorsement 背書
endorsement in blank 空白背書
endorser 承兌人;背書人
endowment 儲蓄保險
end-user 最終使用者;真正“用家”
Enforcement Division [Securities and Futures Commission] 法規執行部〔證券及期貨事務監察委員會〕
enforcing payment 強制執行付款規定
enhanced offer 價值較高的要約
enterprise 企業
entertainment tax 娛樂稅
entrepreneur 企業家
entrepreneurship 企業家精神;企業家身分
entrustment basis 以信托形式
equal share 相等份額
equilibrium 均衡;平衡
equilibrium real exchange rate 均衡實質匯率
Equitable Banking Corporation 建南銀行
equitable benefit 公平利益
equitable charge 衡平法押記
equitable estate 衡平法產業權
equitable interest 衡平法權益
equitable mortgage 衡平法上的按揭
equitable owner 衡平法上的擁有人
equity 股本;股權;股票;權益;產權
equity earnings 權益股收益;參股收益
equity financing 股本融資;發行股票籌措資金
equity holding 股份持有;股權持有
equity interest 股本權益
equity investment 股本投資;注入資本
equity joint venture 股份式合營企業
equity market 股本市場;股票市場
equity of redemption 衡平法上的贖回權
equity securities 權益證券;股本證券
equity share 權益股;普通股
equity share capital 權益股本
equity trading system 股票買賣制度
equity warrant 股本認股權證
equity-related contract 與股權聯系的合約
escape clause 免責條款;例外條款
escrow account 托管戶口;記帳帳戶
established fiscal policy 既定財政政策
established securities market 具規模的證券市場
establishment ceiling 編制上限
Establishment Subcommittee [Finance Committee of the Legislative Council] 人事編制小組委員會〔立法會財務委員會〕
estate 遺產;產業;財產
estate duty 遺產稅
estate duty account 遺產呈報表
Estate Duty Office [Inland Revenue Department] 遺產稅署〔稅務局〕
estimated additional assessable income 估計的補加應評稅入息
estimated additional assessable profit 估計的補加應評稅利潤
estimated annual rental 預計每年租值
estimated assessment 估計評稅
estimated assets 估計資產
estimated expenditure 預算開支;估計開支
estimated expenditure by service 按服務分類的預算開支
estimated growth rate 估計增長率
estimated income 估計入息;估計收入
estimated liabilities 估計負債
estimated net profit 估計純利
estimated revenue 預算收入;估計收入
Estimates for the year ending 31 March 19XX Volume IA--General Revenue Account 《截至一九XX年三月三十一日為止的財政年度預算卷一甲部──政府一般收入帳目》
Estimates for the year ending 31 March 19XX Volume IB--General Revenue Account 《截至一九XX年三月三十一日為止的財政年度預算卷一乙部──政府一般收入帳目》
Estimates for the year ending 31 March 19XX Volume II--Fund Accounts 《截至一九XX年三月三十一日為止的財政年度預算卷二──基金帳目》
estimates of expenditure 開支預算
Estimates of Gross Domestic Product 《本地生產總值估計》
Euro 歐羅;歐元
Eurobond 歐洲債券
Euroclear 歐洲結算系統
Euroclear Clearance System Co-operative 歐洲結算系統公司
Eurocurrency credit market 歐洲貨幣信貸市場
Eurodollar 歐洲美元
Eurodollar bond 歐洲美元債券
Eurodollar deposit rate 歐洲美元存款利率
Eurodollar futures 歐洲美元期貨
Eurodollar market 歐洲美元市場
Eurodollar rate 歐洲美元利率
Euromoney 歐洲貨幣
European Bank for Reconstruction and Development [EBRD] 歐洲復興開發銀行
European Commission 歐洲委員會
European Common Market 歐洲共同市場〔共市〕
European Community [EC] 歐洲共同體
European Council 歐洲理事會
European Currency Unit [ECU] 歐洲貨幣單位
European Development Fund [EDF] 歐洲發展基金
European Economic Community [EEC] 歐洲經濟共同體〔歐共體〕
European Futures Clearing Corporation B.V. [Amsterdam] 歐洲期貨結算有限公司〔阿姆斯特丹〕
European Investment Bank 歐洲投資銀行
European Monetary System [EMS] 歐洲貨幣體系
European Monetary Union 歐洲貨幣聯盟
European Options Clearing Corporation Holding B.V. [Amsterdam] 歐洲期權結算控股有限公司〔阿姆斯特丹〕
European Options Exchange [Amsterdam] 歐洲期權交易所〔阿姆斯特丹〕
European Social Fund [ESF] 歐洲社會基金
European Union [EU] [developed from the European Community] 歐洲聯盟〔歐盟〕〔前身為歐洲共同體〕
Euroyen 歐洲日圓
Euroyen loan 歐洲日圓貸款
evade payment of tax 逃繳稅款
evidence of payment 付款證據
ex all [x.a.] 除凈
ex coupon [x.c.] 無息票
ex dividend [x.d.] 除息;除股息
ex gratia extinguishment allowance 特惠結業津貼
ex gratia grant 特惠補助金
ex gratia payment 特惠津貼;特惠金
ex rights [x.r.] 除權;除認股權
ex warrant 除證;不附認股權證
examination 審查;訊問;研訊
excess 盈余;超出額;免賠額
excess liquidity 額外流動資金
excess tax paid 多繳的稅款
excess value 超額價值
excessive interest rate 過高利率
exchange 兌換;匯兌;交易所
exchange account 兌換帳
exchange bank 外匯銀行
Exchange Banks' Association, Hong Kong 香港外匯銀行公會
exchange broker 外匯經紀
exchange clearing agreement 外匯結算協定
exchange company 交易所公司
exchange compensation allowance 匯率補償津貼
exchange contract 外匯合約
exchange contract cancellation note 外匯合約撤銷單
exchange control 外匯管制
Exchange Fund 外匯基金
Exchange Fund Advisory Committee [Hong Kong Monetary Authority] 外匯基金諮詢委員會〔香港金融管理局〕
Exchange Fund bill 外匯基金票據
Exchange Fund Bills Programme 外匯基金票據計劃
Exchange Fund Debt Certificate 外匯基金債務證明書
Exchange Fund debt instrument 外匯基金債務票據
Exchange Fund Guarantee Scheme 外匯基金保證計劃
Exchange Fund Investment Limited [EFIL] 外匯基金投資有限公司
Exchange Fund note 外匯基金債券
Exchange Fund Notes Programme 外匯基金債券計劃
exchange gain 匯兌增益
exchange loss 匯兌損失
exchange market 外匯市場;匯兌市場
Exchange Member 交易所會員
exchange memo 兌換水單
exchange position 外匯頭寸
exchange premium 外匯升水;匯兌溢價
exchange quotation 外匯行情
exchange rate 匯率
exchange rate contract 匯率合約
exchange rate fluctuation 匯率波動
exchange rate index 匯率指數
exchange rate mechanism 匯率機制
exchange rate movement 匯率變動
exchange risk 外匯風險
exchange surcharge 匯兌附加費;匯兌附加稅
exchange transaction 兌換交易
exchange value 匯兌價值;交換價值
exchange value of the Hong Kong dollar 港元匯價
exchange-based short selling activity 經交易所進行的賣空活動
exchange-traded derivative 在交易所買賣的衍生產品
excise duty 消費稅
excluded property 除外財產
excluded reserve 除外儲備
exclusive of rates 不包括差餉
exclusive right 專有權;獨有權
exclusivity 專營權
Executive Board of International Monetary Fund 國際貨幣基金組織執行董事會
Executive Committee [Hong Kong Futures Exchange Limited, Stock Exchange of Hong Kong Limited] 執行委員會〔香港期貨交易所有限公司〕;常務委員會〔香港聯合交易所有限公司〕
executive director 執行董事;執行理事
Executive Director (Banking Policy) of Hong Kong Monetary Authority 香港金融管理局助理總裁(銀行政策)
Executive Director (Banking Supervision) of Hong Kong Monetary Authority 香港金融管理局助理總裁(銀行監理)
Executive Director (External) of Hong Kong Monetary Authority 香港金融管理局助理總裁(外事經研)
Executive Director (Monetary Policy and Markets) of Hong Kong Monetary Authority 香港金融管理局助理總裁(貨幣政策及市場)
Executive Director of Securities and Futures Commission 證券及期貨事務監察委員會執行董事
Executive Director (Reserves Management) of Hong Kong Monetary Authority 香港金融管理局助理總裁(儲備管理)
executor 遺囑執行人
executor of small estates 小額遺產的遺囑執行人
exempt dealer 獲豁免交易商
exempt from tax 獲豁免繳稅
exempt investment adviser 獲豁免投資顧問
exempt person 獲豁免的人
exempt sum 豁免款項
exempted institution 獲豁免機構
exempted loan 受豁免的貸款
exemption 豁免
exemption certificate 豁免證明書
exemption clause 免責條款;豁免條款
exemption from estate duty 豁免遺產稅
exemption from property tax 豁免物業稅
exemption from rates 豁免差餉
Exemption From Salaries Tax Order 豁免薪俸稅令
exemption from stamp duty 免繳印花稅
exercise period 行使期
exercise price 行使價格
existing controller 現有控權人
existing licence 現行有效的牌照
existing loan 現有貸款
expectancy of value 預期值
expenditure 支出;開支;費用
expenditure approach 支出計算法;開支計算法
expenditure baseline 開支基線
expenditure commitment 開支承擔
expenditure component 開支項目
expenditure for the services of the government 政府服務開支
expenditure guideline 開支指引
expenditure on scientific research 科學研究開支
expenditure on the gross domestic product 本地生產總值開支
expenditure outturn 開支結算
expenditure pattern 開支模式;消費模式
expenditure range 開支范圍;開支幅度
Expenditure Summaries 《開支摘要》
expenditure survey 消費統計調查
expenditure-based gross domestic product 以開支為計算基礎的本地生產總值
expenditure-based gross domestic product estimate 以開支為計算基礎的本地生產總值估計數字
expense 費用;支出;開支
expense disbursement 開支支出
expense loss 開支虧損
export credit 出口信貸
export earnings 出口收益
export financing 出口融資;出口信貸財務
export licence 出口許可證;出口證
export market development programme 出口市場拓展計劃
export of goods and services 貨物及服務出口
export performance 出口業績
export value 出口貨值
exporter of services 服務出口地
export-led 由出口帶動
export-oriented 出口為主;出口導向
exposure 承受風險;收支差〔外匯〕
expressed in Hong Kong dollar 以港元計算
external assets 對外資產
external auditor 外聘核數師;外聘審計師
external claim 對外債權
external commercial relations 對外貿易關系
external competitiveness 對外競爭力
External Department [Hong Kong Monetary Authority] 外事經研部〔香港金融管理局〕
external equilibrium 對外均衡
external fund manager [Exchange Fund] 外聘投資經理〔外匯基金〕
external investor 外來投資者
external liabilities and claims 對外負債和債權
External Managers Division [Hong Kong Monetary Authority] 外聘投資經理處〔香港金融管理局〕
external price competitiveness 對外貿易價格競爭能力
External Relations Division [Hong Kong Monetary Authority] 對外關系處〔香港金融管理局〕
external sovereign debt 對外國債
external trade 對外貿易
externally oriented economy 以外貿為主的經濟;倚賴對外貿易的經濟
extinguishment allowance 結業津貼
extortionate stipulation 敲詐性的規定
extra allowance 額外津貼
extra statutory concession 法外寬減
extraordinary item 非經常項目;特殊帳項
extrapolation 外推法
extrinsic value 外在價值;非固有價值
face value 面值;票面價值
facility letter 提供貸款通知書;貸款確認書
Fact Book 19XX 《19XX股市資料》
Fact Sheet 《股市資料》
factor analysis 因素分析
factor cost 要素成本;生產要素成本
factor market 生產要素市場
factor of production 生產要素
factor price 要素價格;生產要素價格
factor system 因素計算法
factoring company 代理融通公司;代理收帳公司
facultative reinsurance business 臨時再保險業務
Faculty of Actuaries of Scotland 蘇格蘭精算師學院
fair dealing 公平交易
fair market value 公平市值
fair return 合理利潤;合理收益
fall back 回落
false accounting 偽造帳目
false claim of business expenses 虛報營業開支
false entry 虛假記項
false market 假市
family income 家庭收入
family living expenses 家庭生活開支
family-owned company 家族公司
Far East Exchange 遠東交易所
Far Eastern Economic Review 《遠東經濟評論》
Far Eastern Relief Fund 遠東賑濟基金
fast market 快市;速動市場
fast trading 交投暢旺
favourable balance 順差
favourable balance of trade 貿易順差
Federal funds [United States] 聯邦基金〔美國〕
Federal funds rate 聯邦基金利率
Federal National Mortgage Association [United States] 聯邦國民抵押協會〔美國〕
Federal Open Market Committee [FOMC] [United States] 聯邦公開市場委員會〔美國〕
Federal Reserve Board [FRB] [United States] 聯邦儲備局〔聯儲局〕〔美國〕
Federal Reserve System [Fed] [United States] 聯邦儲備系統〔美國〕
Federal Reserve Wire Network [Fedwire] [United States] 聯邦儲備系統通訊網絡〔美國〕
Federation Internationale des Bourses de Valeurs [FIBV] 國際證券交易所聯會
Federation of Share Registrars 證券登記公司總會
fee collection procedure 收費程序
fee payable 應繳費用
fees and charges 費用及收費
fees and receipts other than appropriation-in-aid 不包括補助撥款的收費及收益
fellow subsidiary 同集團附屬公司
Fidelity Fund 互保基金
fiduciary 受信人;受托人
fiduciary capacity 受信人身分
fiduciary duty 受信責任
fiduciary issue 信用發行
fiduciary loan 信用放款;信用貸款
field audit 實地審查〔稅務〕
Field Audit Group [Inland Revenue Department] 實地審核組〔稅務局〕
field audit staff 實地審計人員;實地核數人員
final account 決算帳戶;最后結算
final and conclusive assessment 最終及決定性的評稅
final assessment 最后評稅
final consumption expenditure 最終消費開支
final dividend 末期股息;末期攤還債款
final estimate 最終估計
final estimate of gross domestic product 本地生產總值的最后估計
final goods 最終產品
Final Notice for Rates 差餉最后通知書
final salaries tax assessment 薪俸稅最后評稅
final settlement 最終結算
final settlement price 最終結算價格
final statement 決算表
final tax 最后稅款
finance 財務;融資
Finance and Management Services Division [Stock Exchange of Hong Kong Limited] 財務及行政管理科〔香港聯合交易所有限公司〕
Finance Bureau [FB] [Government Secretariat] 庫務局〔政府總部〕
Finance Committee [Hong Kong Futures Exchange Limited, Stock Exchange of Hong Kong Limited] 財務委員會〔香港期貨交易所有限公司;香港聯合交易所有限公司〕
Finance Committee agenda item [FCai] [Legislative Council] 財務委員會議程文件〔立法會〕
Finance Committee of the Legislative Council 立法會財務委員會
finance company 財務公司
Finance Department [Stock Exchange of Hong Kong Limited] 財務部〔香港聯合交易所有限公司〕
Finance Division [Hong Kong Monetary Authority] 財務處〔香港金融管理局〕
finance lease 融資租賃
finance sectorial index 金融分類指數
finance sub-index 金融分類指數
Financial Accounting Section [Hong Kong Monetary Authority] 財務會計組〔香港金融管理局〕
financial adjustment 財政調整
financial administration 財政管理;財務管理
financial adviser 財務顧問
Financial and Accounting Regulations 《財務及會計規例》
Financial and Institutional Coordinating Committee [FINSCOM] 財務監督委員會
financial appraisal 財政評估
financial arrangement 財政安排;財務安排
financial assets 金融資產
financial assistance 經濟援助;財政資助
financial auditing 財務審計
financial capacity 經濟能力
financial centre 金融中心
Financial Circular 《財務通告》
financial commitment 財政承擔;財政承擔額
financial community 財經界
financial conglomerate 金融集團
financial constraint 財政約束
financial consultancy service 財務顧問服務
financial contract 財務合約
financial control 財務管理;財務控制;財政規控
financial derivative 金融衍生工具
financial derivative product 金融衍生產品
financial discipline 財政紀律;財務約束
financial disclosure 財務資料披露
financial disclosure rules 財務資料披露規則
financial exposure 財務風險
financial futures 金融期貨
financial guideline 財政準則
financial implication 財政影響;財政負擔;財政承擔
financial information system 財務資料系統
financial infrastructure 金融基礎建設;金融基礎設施
Financial Infrastructure Section [Financial Services Bureau] 財經基建組〔財經事務局〕
financial institution 財務機構;金融機構
financial instrument 金融工具;金融票據
financial integrity 財政方面的穩健性
financial intermediary 金融中介機構
financial intermediation service 金融中介服務
financial journalist 財經新聞工作者
financial liberalization 金融市場自由化
financial loss 財政損失
financial management 財務管理
financial management and budgeting system 財務管理及預算系統
financial market 金融市場
financial model 財政模式
Financial Monitoring Unit [FMU] [Economic Services Bureau] 財務監察組〔經濟局〕
financial objective 財政目標
financial obligation 財政承擔;債務
financial performance 財政狀況;財政業績
financial planning 財政計劃;財務規劃
financial planning guideline 財政計劃準則
financial position 財政狀況;財務狀況;經濟狀況
financial pressure 財務壓力
financial provision 財政撥款
financial prudence 審慎理財
financial requirement 財政需求;資金需要
financial resources 財政資源
Financial Resources Rules: Notes for the Use of Securities Dealers 《財政資源規則:供證券交易商參考的注釋》
financial return 財政收益
Financial Secretary 財政司司長
Financial Secretary Incorporated [FSI] 財政司法團
Financial Secretary Incorporated Suspense Account 財政司法團暫記帳
Financial Secretary's Office 財政司司長辦公室
financial service 金融服務;財經服務
Financial Services Bureau [FSB] [Government Secretariat] 財經事務局〔政府總部〕
financial services complex 金融服務綜合大樓
Financial Services Liaison Committee 金融事務聯絡委員會
financial services sector 金融服務業
financial sheet 財務報表
financial situation 財務狀況
financial statement 財政報告;財務報表
financial support agreement 財務支持協議
Financial Times Index 《金融時報》指數
Financial Times, The 《金融時報》
financial transaction 財務交易
financial vehicle 籌資工具
financial year 財政年度
financing 融資;提供資金;資金融通
financing cost 集資費用
financing package 融資方案
financing study 融資研究
fine 罰款
fineness 純度;成色
fine-tuning 精確調整;仔細修訂
fire insurance 火險
fire risk 火險
firm 商號;事務所
firm market 市況堅挺
firm name 商號名稱
firm of certified public accountants and public auditors 執業會計師及注冊核數師事務所
firm quotation 實價
firm up 回升;轉強
first and paramount lien 首要留置權
first buy order 首次買盤
first calculation 第一計算法
First Commercial Bank 第一商業銀行
first demand for rates 首次征收差餉通知書
First Fund 第一基金
first in, first out method [FIFO method] 先進先出計算法
first legal mortgage 首次法律按揭
First Metro International Investment Company Limited 首都國際財務投資有限公司
first mortgage 第一按揭;第一抵押權
first mortgage debenture stock 第一抵押債權股證
First National Bank of Chicago 芝加哥第一國民銀行
First Pacific Bank Limited 第一太平銀行有限公司
first participant 第一參與者
First Quarter Economic Report 19XX 《一九XX年第一季經濟報告》
first sell order 首次賣盤
First Union HKCB Asia Limited 首華亞洲有限公司
fiscal drag 財政拖累;財政障礙;稅項負荷加重
fiscal policy 財政政策
fiscal reason 財政理由
fiscal requirement 財政需求
fiscal reserve 財政儲備
fiscal restraint measure 財政緊縮措施
fiscal system 財政制度
fiscal year 會計年度;財政年度
fisheries loan 漁業貸款
Fit and Proper Criteria, The 《適當人選的準則》
Five Rams Finance Company Limited 羊城財務有限公司
five-year forecast of revenue and expenditure 五年收支預測
five-year forecast return 五年預測報表
fixed amount of interest 固定利息數額
fixed assets 固定資產
fixed capital formation 固定資本形成
fixed capital investment 固定資本投資
fixed charge 固定費用;固定押記
fixed concessionary rate 固定優惠率
fixed cost 固定成本
fixed cumulative dividend 固定累積股息
fixed deposit account 定期存款帳戶
fixed exchange rate 固定匯率
fixed interest investment 定息投資
fixed interest loan stock 固定利息貸款債券;定息貸款債券
fixed interest rate securities 固定利率證券;定息證券
fixed interest securities 固定利息證券;定息證券
fixed parity 固定平價
fixed rate bond 定息債券
fixed rate certificate of deposit 定息存款證
fixed rate liabilities 固定利率負債
fixed rate mortgage 定息按揭
fixed term deposit 定期存款
fixed value 固定價值
fixed-price lump-sum contract 固定總價合約
fixed-price offer 固定價格要約
flat market 市況呆滯;平市
flat rate 劃一收費率
flat rate allowance 劃一免稅額;定額津貼
flat rate charge 劃一收費
flexibility arrangement 彈性措施
flexible exchange regime 彈性匯率制度
floatation of shares 股票上市;股票掛牌買賣
floating charge 浮動押記
floating currency 匯率浮動的貨幣;浮動貨幣
floating loss 浮動損失;浮動虧損
floating profit 浮動利潤
floating rate 浮動利率;浮動匯率
floating rate bond 浮息債券
floating rate certificate of deposit 浮息存款證
floating rate liabilities 浮動利率負債
floating rate note 浮動利率票據;浮息票據
floating rate regime 浮動匯率制度
floor broker 出市經紀
Floor Procedures Working Group [Hong Kong Futures Exchange Limited] 市場委員會工作組〔香港期貨交易所有限公司〕
floor ticket 交易所買賣單
floor trader 出市代表;出市員
floor trading system 大堂交易系統;場內交易系統
flow chart 流程圖
fluctuating overdraft 不定數額透支
fluctuation 波動
folio of ledger 分類帳
foolproof system 萬全辦法
forced liquidation “斬倉”;強制清盤
forecast figure 預測數字
forecast period 預測期
forecast return 預測報表
forecast submission 呈報預測
forecast trend growth rate 預測趨勢增長率
forecast year 預測年度
foreclosure 止贖權
foreclosure order 止贖令
foreign bank 外地銀行
foreign bill 外地匯票
foreign credit 海外信用證;海外信貸
foreign currency 外幣
foreign currency assets 外幣資產
foreign currency deposit 外幣存款
foreign currency funding centre 外幣融資中心
foreign currency holding 外幣持有量;外幣儲備
foreign currency reserve 外匯儲備
foreign currency sovereign debt 外幣國債
foreign exchange [forex] 外匯
foreign exchange agreement 外匯協議
foreign exchange allocation 外匯分配
Foreign Exchange and Market Practices Committee 外匯及市場慣例委員會
foreign exchange bought 買入外匯
foreign exchange certificate 外匯兌換券;外匯券
foreign exchange contract 外匯合約
foreign exchange market 外匯市場;匯市
foreign exchange quotation 外匯報價;外匯牌價
foreign exchange reserve 外匯儲備
foreign exchange resources 外匯資源
foreign exchange risk 外匯風險
foreign exchange sold 賣出外匯
foreign exchange turnover 外匯市場交投總額
foreign investment 海外投資;外來投資
foreign note 外地承付票
foreign ownership 外資擁有權
foreign partnership 外地合伙
foreign remittance 國外匯款
foreign stock exchange 外地證券交易所
foreign tax 外地稅款
forex dealer 外匯交易商
forex futures 外匯期貨
forex option 外匯期權
forfeit 沒收物品
forfeiture 沒收
forfeiture of contribution 沒收供款
forfeiture of sum 沒收款項
forged signature 假冒的簽名
forgiveness of a debt 免償債務
formal contingent liabilities 正式或有負債
Fortune Magazine 《財富雜志》
forward assets purchase 遠期資產購置
forward contract rate 遠期合約成交率
forward exchange rate 遠期匯率;期貨外匯匯率
forward exchange sold 賣出遠期外匯
forward foreign currency assets 遠期外幣資產
forward foreign exchange contract 遠期外匯合約
forward forward deposit 遠期有期存款
forward purchase 期貨購買
forward rate 遠期匯率;期匯率
forward trading 期貨交易;遠期交易
founding member 創辦會員;創辦會員國
Fourth Quarter Economic Report 19XX 《一九XX年第四季經濟報告》
fractional share 不足一股的股份
fragile consumer sentiment 消費意欲薄弱
Framework Agreement [trading fund] 《架構協議》〔營運基金〕
franc area 法郎區
franchise 專營權;特許權
Frankfurt Stock Exchange 法蘭克福證券交易所
franking machine 印花蓋印機
fraudulent preference 欺詐優惠;欺詐性優先還款
fraudulent trading 欺詐營商
free enterprise system 自由企業制度
free fiscal reserve 自由財政儲備
free market economy 自由市場經濟
free of particular average [FPA] 平安險;單獨海損不賠
free of payment settlement 免付款交收
free on board price [f.o.b. price] 離岸價格;船上交貨價
free surplus 自由盈余;未指定用途的盈余
freehold 不動產所有權;永久產權
freely convertible 可自由兌換
freely remittable 自由匯返
freezing order 凍結令
French Banking Commission 法國銀行業監察委員會
French Franc [FRF] 法國法郎
fringe benefit 附帶利益
fringe market 外圍市場
frozen provision 凍結款項
frustrating effect 破壞性影響
FTSE-100 Index 金融時報100指數
fuel duty 燃油稅
Fuji Bank Limited 富士銀行
Fuji International Finance (HK) Limited 富士國際財務(香港)有限公司
Fukuoka City Bank, Limited 福岡城市銀行
Fukuoka City Finance Limited 岡都市財務有限公司
Fukuoka Finance International Limited 岡財務國際有限公司
full consideration 十足代價
full contracting party 正式締約國;正式締約成員
full cost price 十足成本價
full member 正式會員;正式成員
full open market price 十足公開市價
full price 十足價格
full return of contribution 發還全部供款
full valuable consideration 十足有值代價
full year 全年
full year cost 全年經費;全年費用
fully deductible 可全數扣稅
fully paid-up capital 已繳足股款的股本
fully paid-up share 已繳足股款的股份
fully secured 有十足抵押
functional analysis 用途分析;功能分析
fund 基金;資金
fund accounting basis 基金會計基準
fund credited 記入基金
fund expenditure 基金開支
fund levy 基金征費
fund management 基金管理
fund of funds 綜合基金
fund on account sought 申請臨時撥款
fund revenue 基金收入
fund warrant 基金支付令
fundamental analysis 基本因素分析;基礎分析
funded debt 長期債款;長期借款
funding 經費;資金
funding cost 集資成本
funding mismatch 資金錯配
funds employed 運用資金額
funeral expenses 殯殮費
further sum 額外款項
future dividend 未來股息
future earnings 未來入息
future expenses 未來開支
futures broker 期貨經紀
Futures Compensation Fund Committee [Securities and Futures Commission] 期貨賠償基金委員會〔證券及期貨事務監察委員會〕
futures contract 期貨合約
futures contract in interbank interest rate 銀行同業拆息期貨合約
futures contract value 期貨合約市值;期約市值
futures crossing procedure 期貨對盤程序
futures dealer 期貨交易商
futures exchange company 期貨交易所
futures general clearing dealer 期貨通用結算交易商
futures individual clearing dealer 期貨獨立結算交易商
futures introducing broker 期貨介紹經紀
futures market 期貨市場
futures non-clearing dealer 期貨非結算交易商
futures trading 期貨交易
futures trading adviser 期貨交易顧問
gain 收益;增益
garnishee order 債權扣押令
GE Capital Finance Ltd. 通用金融財務有限公司
gearing ratio 資本與負債比率;杠桿比率〔認股權證〕
general acceptance 一般承兌
general account 一般帳目;總帳
general administrator 一般遺產管理人
General Agreement on Tariffs and Trade [GATT] 《關稅及貿易總協定》〔《關貿總協定》〕
General Agreement on Trade in Services [GATS] 《服務貿易總協定》
general apportionment 一般分攤
General Arrangements to Borrow [GAB] 《借款總安排》
general body of shareholders 全體股東
general business 一般業務
general capital increase 總增資
general clearing member 一般結算會員
General Consumer Price Index [GCPI] 一般消費物價指數
general crossed cheque 普通劃線支票
general crossing 普通劃線
general expenses 一般開支
general fund 普通基金
General Household Survey 綜合住戶統計調查
General Insurance Council [Hong Kong Federation of Insurers] 一般保險總會〔香港保險業聯會〕
general ledger 總分類帳
general levy 一般征款
general offer 公開要約;全面收購建議
general partner 普通合伙人
general partnership 普通合伙
general policy 一般保單
general proxy 一般委托書
general rates 一般差餉
general reserve 一般儲備金
general revaluation [rates] 全面重估應課差餉租值
general revenue 一般收入;政府一般收入
General Revenue Account [GRA] 政府一般收入帳目
General Revenue Account expenditure 政府一般收入帳目開支
General Revenue Account revenue 政府一般收入帳目收入
general revenue balance 政府一般收入余額
general support grant 一般經費補助金
general warrant 普通撥款令
Generale Belgian Bank (also known as Belgian Bank) 華比銀行
generalized system of preference [GSP] 普及特惠制〔普惠制〕
gilt-edged investment 穩當投資
gilt-edged market 金邊證券市場
gilt-edged securities 金邊證券
Gini Coefficient 基尼系數
global allocation 總撥款;撥款總額
global costing 整體成本計算法
go private 私有化;私營化
go public 上市
godown warrant 倉單
going concern 經營中的機構;持續經營
gold 黃金
gold bullion 金條;黃金
gold bullion held on an allocated basis 特別劃分方式持有的黃金
gold bullion market 黃金市場
gold coin 金幣
gold coin certificate 金幣證明書;金幣證
gold coin coupon 金幣配給券
gold exchange standard 黃金匯兌本位制
gold futures 黃金期貨;期金
Gold Identity Marks Registry 黃金標記注冊處
gold market 黃金市場
gold on paper 黃金券;紙黃金
gold, silver and platinum held in physical form 實金、實銀及實白金
gold standard 金本位;金本位制
good book debt 可收回的帳面債項
good delivery 合格交貨;合格交割
good year 豐年
goods and services 商品及服務;貨物與服務
goodwill 商譽;信譽
government bond 政府債券
government consumption expenditure 政府消費開支
government conveyancing 政府產權轉易
Government Economist 政府經濟顧問
government expenditure 政府開支
government lotteries 政府獎券
Government Lotteries Management Committee 政府獎券管理委員會
government mortgage institution 政府按揭貸款機構
government property 政府財產
government property assets 政府物業資產
Government Regulations 《政府規例》
Government rent 地稅;地租
government reserve 政府儲備
government revenue 政府收入
government securities consultant 政府證券業顧問
government trading department 參與商業活動的政府部門
government utility 政府公用事業
graduated rate 漸進稅率
grant 補助金;撥款
grantor 授予人
gratuitous payment 賞金
gratuity 酬金
gratuity benefit 酬金福利
grey market 暗盤市場;灰市;暗市
grey market trading 暗盤交易
gross amount 毛額
gross capital formation 資本形成總額
gross claim 申索毛額
gross claim paid 已償付申索毛額
gross commission payable 須付的傭金毛額
gross contract value 合約總值
gross domestic capital formation 本地資本形成總額
gross domestic fixed capital formation 本地固定資本形成總額
gross domestic price capital formation 本地價格資本形成總額
gross domestic product [GDP] 本地生產總值;國內生產總值
gross domestic product at constant (1980) market price 按固定(一九八零年)市價計算的本地生產總值
gross domestic product at factor cost 按生產要素成本計算的本地生產總值
gross domestic product at market price 按市價計算的本地生產總值
gross domestic product by industrial sector 按工業類別計算的本地生產總值
gross domestic product component 本地生產總值的組成部分
gross domestic product deflator 本地生產總值平減物價指數
gross domestic product estimate 估計本地生產總值;本地生產總值的估計數字
gross domestic product per capita 按人口平均計算的本地生產總值
gross expenditure 開支總額;總支出
gross expenses 開支總額;總開支
gross income 收入總額;總收益
gross insurance liabilities 毛保險負債
gross liabilities 總負債
gross loss 毛損;虧損總額
gross margin 毛利
gross margining 總額保證金制度
gross national product [GNP] 本地居民生產總值;國民生產總值
gross output 總產出;總產值;總產量
gross premium 毛保費;保費總額
gross premium income 毛保費收入;保費收入總額
gross principal value 基本價值總額
gross proceeds 總收益
gross proceeds from sales 銷售總收入
gross profit 毛利;溢利總額
gross receipt 總收入
gross return 總收益
gross trading income 營業總收入
group account 集團帳目
group consolidated balance sheet 集團綜合資產負債表
group loss relief 對集團的虧損給予稅項寬免
Group of Seven [G7] 七大工業國
Group of Seven leaders 七大工業國元首
Group of Ten [G10] 十國集團;十國財團組織
group tax relief 集團稅項寬減
group trading system 集體貿易制度
grow at a respectable pace 有可觀的增長;有不俗的增長率
Growth Enterprise Market Department [Stock Exchange of Hong Kong Limited] 創業板部〔香港聯合交易所有限公司〕
growth momentum 增長勁力
growth movement 增長趨勢
growth path 增長線;增長途徑
growth rate of domestic export 本地產品出口增長率
growth with stability 穩步增長
guarantee 擔保;保證
guarantee company 擔保公司;保證公司
guarantee corporation 保證法團
guarantee deposit and margin paid 繳付的保證按金
guarantee deposit and margin received 存入的保證按金
guarantee fund 保證基金;擔保基金
Guarantee Law 《擔保法》
guarantee of bank loan 銀行貸款保證
guarantee of due payment 付款保證書
Guarantee Scheme [Stock Exchange of Hong Kong Limited] 擔保計劃〔香港聯合交易所有限公司〕
guaranteed benefit 保證利益
guaranteed debenture 保付債權證
guaranteed line of credit 保證貸款限額
guaranteed note 保證票據;保證單;擔保債券
guaranteed surrender value 保證退保現金價值
guarantor 保證人;擔保人
guardian 監護人
Guide for Directors of Listed Companies 《上市公司董事指引》
Guide to Applicants [Hong Kong Monetary Authority] 《認可機構開業與經營指引》〔香港金融管理局〕
guideline figure 準則數字
Guideline on Leveraged Foreign Exchange Trading 《杠桿式外匯買賣指引》
Guideline on Minimum Criteria for Authorization 《認可的最低準則的指引》
Guideline on Recognition of Interest [Hong Kong Monetary Authority] 《確認利息收入指引》〔香港金融管理局〕
guideline ratio 準則比率
Guidelines for the Exemption of Listed Companies from the Securities (Disclosure of Interests) Ordinance 《豁免上市公司遵守〈證券(披露權益)條例〉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〈公司條例〉第49BA條股份購回規定的指引》
guiding exchange rate 指導性匯率
Gulf Cooperation Council 海灣合作委員會
Gunma Finance (Hong Kong) Limited 群馬財務(香港)有限公司
H & CB Finance (Hong Kong) Limited
住銀金融有限公司

H share
H股

Hachijuni Asia Limited
八十二亞洲有限公司

Hachijuni Bank, Ltd.
八十二銀行

half-yearly economic report
半年經濟報告

Hang Seng 100
恒生100

Hang Seng Bank Limited
恒生銀行有限公司

Hang Seng China Enterprises Index [HSCEI]
恒生中國企業指數〔恒生國企指數〕

Hang Seng China Enterprises Index Futures
恒生中國企業指數期貨

Hang Seng Commerce and Industry Sub-index Futures
恒生工商分類指數期貨

Hang Seng Consumer Price Index
恒生消費物價指數

Hang Seng Credit Ltd.
恒生存款有限公司

Hang Seng Economic Monthly
《恒生經濟月報》

Hang Seng Finance Limited
恒生財務有限公司

Hang Seng Finance Sub-index Futures
恒生金融分類指數期貨

Hang Seng Index [HSI]
恒生指數〔恒指〕

Hang Seng Index constituent stock
恒生指數成分股

Hang Seng Index Futures
恒生指數期貨

Hang Seng Index futures contract
恒生指數期貨合約

Hang Seng Index Futures market
恒生指數期貨市場

Hang Seng Index Options
恒生指數期權

Hang Seng London Reference Index
恒生倫敦參考指數

Hang Seng Midcap 50 Index
恒生50中型股指數

Hang Seng Midcap Index
恒生中型股指數

Hang Seng Midcap Index constituent stock
恒生中型股指數成分股

Hang Seng Properties Sub-index Futures
恒生地產分類指數期貨

Hang Seng Sub-index
恒生分類指數

Hang Seng Sub-index Futures
恒生分類指數期貨

Hang Seng Utilities Sub-index Futures
恒生公用事業分類指數期貨

hard currency
硬貨幣;強勢貨幣

hawking of securities
兜售證券

head
總目

head of expenditure
開支總目

health insurance
健康保險

healthy financial position
財政穩健;財政健全

healthy reserve
充裕儲備金;充裕準備金

heavy trading
交投暢旺

hedged position margin
用作對沖的合約按金

hedger
對沖者

hedging
對沖;套戥;套期保值

hedging portfolio
對沖組合

hedging tool
套戥工具

hedging transaction
對沖交易

Helsinki Stock Exchange
赫爾辛基證券交易所

Henderson International Finance Limited
恒基國際財務有限公司

Heritage Foundation [United States]
美國傳統基金會

hidden reserve
隱藏儲備

high base of comparison
比較基數偏高

"high buy low sell" strategy
“高買低賣”策略

high income economy
高收入經濟體系

high liquidity
高流動資金額

high value-added
高增值

highest tender
索價最高的投標;出價最高的投標

highways vote
公路撥款

hire-purchase agreement
租購協議;分期付款購物協議

historical cost
實際成本;歷史成本;原始成本

HKFE Clearing Corporation Limited
香港期貨交易結算有限公司

hold a position
持倉;“倉”

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
當期持有人

holding company
控股公司;母公司

holding of shares
持有股份

holding over of payment
暫緩繳納

holding over of provisional tax
暫緩繳納暫繳稅

holdover
暫緩繳納;延緩繳納

home banking
家居銀行服務;家庭銀行服務

home loan interest deduction
居所貸款利息的扣除額

Home Ownership Scheme Fund
居者有其屋計劃基金

home supervisor
所在國家的監管機構

Hong Kong Annual Digest of Statistics
《香港統計年刊》

Hong Kong Association of Accounting Technicians
香港專業會計員協會

Hong Kong Association of Banks [HKAB]
香港銀行公會

Hong Kong Association of Financial Advisors
香港財務顧問學會

Hong Kong Building and Loan Agency Ltd.
香港建屋貸款有限公司

Hong Kong Capital Markets Association
香港資本市場公會

Hong Kong Code of Conduct
《香港經營守則》

Hong Kong Commodity Exchange Limited [now renamed Hong Kong Futures Exchange Limited]
香港商品交易所有限公司〔現稱香港期貨交易所有限公司〕

Hong Kong Dollar [HKD]
港元

Hong Kong dollar balance
港元結存

Hong Kong dollar balance feeding back into the financial sector's credit base
港元結存再流入金融界的信貸基礎內

Hong Kong dollar bond
港元債券

Hong Kong dollar currency investment
港元貨幣投資項目

Hong Kong dollar debt securities
港元債務證券

Hong Kong dollar denominated multilateral agency debt instrument
多邊代理機構港幣債務票據

Hong Kong dollar deposit base
港元存款基本額

Hong Kong dollar exchange transaction
港元兌換交易

Hong Kong dollar financial instrument
港元金融票據

Hong Kong dollar interest rate futures
港元利率期貨

Hong Kong dollar loan-to-deposit ratio
港元貸款與存款的比率

Hong Kong dollar notes market
港幣現鈔市場

Hong Kong dollar offshore bond
海外港元債券

Hong Kong dollar private sector debt issues
私營機構港元債務票據

Hong Kong Economic and Trade Office [HKETO]
香港經濟貿易辦事處

Hong Kong Economic Association
香港經濟學會

Hong Kong Economic Journal Monthly
《信報經濟月刊》

Hong Kong Economic Research Centre
香港經濟研究中心

Hong Kong Economic Trends
《香港經濟趨勢》

Hong Kong Export Credit Insurance Corporation [HKECIC]
香港出口信用保險局

Hong Kong Federation of Insurers
香港保險業聯會

Hong Kong Federation of Stock Exchanges
香港證券交易所聯會

Hong Kong Financial Executives Institute
香港財經行政人員協會

Hong Kong Foreign Bank Representatives Association
香港外資銀行辦事處協會

Hong Kong Foreign Exchange and Deposit Brokers' Association
香港外匯及存款經紀同業協會

Hong Kong Forex Association
香港外匯同業聯會

Hong Kong Franchise Association
香港特許經營協會

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

Hong Kong Futures Guarantee Corporation Limited [HKFGC]
香港期貨保證有限公司

Hong Kong General Business Return
香港一般業務報表

Hong Kong General Chamber of Commerce
香港總商會

Hong Kong Government Account
香港政府帳目

Hong Kong Government securities
香港政府證券

Hong Kong in Figures
《香港統計數字一覽》

Hong Kong Index [HKI]
香港指數

Hong Kong Institute of Bankers
香港銀行學會

Hong Kong Institute of Company Secretaries
香港公司秘書公會

Hong Kong Institute of Investment Analysts
香港投資分析員公會

Hong Kong Interbank Bid Rate [HIBID]
香港銀行同業拆入息率

Hong Kong Interbank Clearing Limited
香港銀行同業結算有限公司

Hong Kong Interbank Offered Rate [HIBOR]
香港銀行同業拆出息率;香港銀行同業拆息

Hong Kong Interbank Rate
香港銀行同業拆息率;香港銀行同業拆息

Hong Kong International Arbitration Centre
香港國際仲裁中心

Hong Kong Investment Funds Association [HKIFA]
香港投資基金公會〔基金公會〕

Hong Kong Lotteries Board
香港獎券管理局

Hong Kong Management Association
香港管理專業協會

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

Hong Kong Monetary Institutions Association
香港金融業總會

Hong Kong Monthly Digest of Statistics
《香港統計月刊》

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

Hong Kong Note Printing Limited
香港印鈔有限公司

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

Hong Kong Securities Institute
香港證券學院

Hong Kong Securities Professionals Alumni Association
香港證券業同學會

Hong Kong Securities Professionals Association
香港證券學會

Hong Kong Securities Training Sponsorship Foundation
香港證券業培訓贊助基金

Hong Kong Society of Accountants
香港會計師公會

Hong Kong Special Administrative Region Government Land Fund [Land Fund]
香港特別行政區政府土地基金〔土地基金〕

Hong Kong Stock Exchange
香港證券交易所

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

Hong Kong Stockbrokers Association
香港證券經紀業協會

Hong Kong treasury bill
香港庫券

Hong Kong Unit Trust Association
香港單位信托基金公會

Hong Kong Venture Capital Association Limited
香港創業投資協會有限公司

Hongkong & Shanghai Banking Corporation Ltd.
香港上海豐銀行有限公司

Hongkong Chinese Bank, Limited
香港華人銀行有限公司

honorarium
酬金;車馬費

hot money
熱錢;游資

hotel accommodation tax
酒店房租稅

hotels sectorial index
酒店分類指數

hotels sub-index
酒店分類指數

household expenditure
住戶開支

Household Expenditure Survey
住戶開支統計調查

household income
家庭收入;住戶收入

household wealth
家庭財富

Housing Capital Works Fund
房屋建設工程基金

housing loan
房屋貸款

HSBC Investment Bank Asia Ltd.
豐投資銀行亞洲有限公司

HSI Services Limited
恒指服務有限公司

Hua Chiao Commercial Bank Limited
華僑商業銀行

Hua Nan Commercial Bank, Ltd.
華南商業銀行股份有限公司

Human Resources Department [Stock Exchange of Hong Kong Limited]
人力資源部〔香港聯合交易所有限公司〕

Hung Kai Finance Company Limited
鴻基財務有限公司

hypothecation
抵押;押貨預支

hypothecation certificate
抵押證明書
Japan Securities Clearing Corporation
日本證券結算公司

Japanese Association of Securities Dealers Automated Quotations
日本證券交易商自動報價協會

Japanese Securities Finance Company
日本證券金融公司

Japanese Yen [JPY]
日圓

Jardine Fleming Bank Limited
怡富銀行

JCG Finance Company, Limited
日本信用保證財務有限公司

Jian Sing Bank Limited
建新銀行

Job Costing System
分批成本計算系統

jobber
證券經銷經紀;證券批銷經紀;“批家”

jobber trade
當日平倉買賣

jobbing business
證券經銷業務

jobbing on client
從顧客身上賺價

jobbing system
經銷制度;批銷制度

joint account
聯名戶口;聯合帳戶;共同帳戶

joint and several note
共同及各別的承付票

joint assessment
合并評稅

joint contract
共同合約

joint creditor
共同債權人

joint debt
共同債項

joint debtor
共同債務人

Joint Declaration on Cooperation and Supervision of Cross-Border Investment Management Activities
《有關監管跨境投資管理活動的聯合聲明》

joint estate
共有產業

joint estates account
聯權共有產業的帳目

Joint Financial Intelligence Unit [Hong Kong Monetary Authority]
聯合財富情報組〔香港金融管理局〕

Joint Funding Scheme
聯合撥款資助計劃

joint holder
聯名持有人

joint liability
連帶責任;共同責任

joint liquidator
聯合清盤人

joint loan
聯合貸款

joint owner
聯名擁有人

joint ownership
共有權

joint petition
共同呈請書

joint property
聯權共有財產

Joint Secretariat of the World Bank Group/International Monetary Fund
世界銀行/國際貨幣基金組織聯合秘書處

joint statement
聯合啟事

joint stock association
合股組織

Joint Technical Working Group [formed by Hong Kong Monetary Authority, Stock Exchange of Hong Kong Limited and Securities and Futures Commission]
聯合技術工作小組〔由香港金融管理局、香港聯合交易所有限公司及證券及期貨事務監察委員會組成〕

joint tenancy
聯權共有

joint tenant
聯權共有人

joint total income
共同入息總額

joint venture
合營企業;聯營企業;合資企業

joint venture account
合營帳戶;合伙帳

joint venture agreement
合營企業協議

joint venture contract
合營合約

joint-stock bank
合股銀行

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

joint-stock company
合股公司

journal entry
日記帳分錄

judgment creditor
判定債權人

judgment debt
判定債項

judgment debtor
判定債務人

judicial trustee
司法受托人

junk bond
劣等債券;垃圾債券

Juroku Bank, Ltd.
十六銀行

Juroku International Finance Limited
十六國際財務有限公司
Ka Wah International Merchant Finance Limited
嘉華國際財務有限公司

kabushiki kaisha [Japanese]
株式會社〔日語〕;股份有限公司

Kadoorie Agricultural Aid Loan Fund
嘉道理農業援助貸款基金

Kam Ngan Stock Exchange
金銀證券交易所

KBC Bank N.V.
比利時聯合銀行

KDB Asia Limited
產銀亞洲金融有限公司

KEB (Asia) Finance Limited
換銀(亞細亞)財務有限公司

kerb market
場外市場

kerb trading
場外交易

Kexim Asia Limited
輸銀亞洲金融有限公司

key money
“頂手費”;“鞋金”

kickback
回傭;傭金

Kincheng Banking Corporation
金城銀行

Kincheng Finance (H.K.) Limited
京城財務(香港)有限公司

Kincheng-Tokyo Finance Company Limited
金東財務有限公司

kite-flying
開空頭支票

kiting
開空頭支票

kiting cheque
空頭支票

KLB Asia Finance Limited
韓國長銀有限公司

known contingency
已知的應急費用

known liabilities
已知負債

known spending commitment
已知的開支承擔

Kookmin Finance Asia Limited
國銀金融亞洲有限公司

Korea Commercial Finance Limited
韓國商業金融有限公司

Korea Exchange Bank
韓國外換銀行

Korea First Finance Limited
韓國第一金融有限公司

Korea Stock Exchange
韓國證券交易所

Korean Won [KRW]
南韓圜

Kowloon Stock Exchange
九龍證券交易所

Krugerrand
南非富格林金幣

Kuala Lumpur Stock Exchange
吉隆坡證券交易所

Kwangtung Provincial Bank
廣東省銀行

Kwong On Bank Limited
廣安銀行有限公司

Kwong On Finance Limited
廣安財務有限公司

Kyoto International Finance (Hong Kong) Limited
京都國際財務(香港)有限公司
labour and material cost index
勞工及材料成本指數

LAF bid and offer rates
流動資金調節機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〔香港特別行政區政府土地基金〕

land premium
地價

Land Registry Trading Fund
土地注冊處營運基金

land revenue
地價收入

land transaction
土地交易

landed cost
抵岸價格;卸岸成本

land-holding company
擁有土地的公司

Laspeyres index formula
拉斯佩爾指數公式

last in, first out method [LIFO method]
后進先出計算法

last recorded price
最后成交價

last trading price
最后成交價

late adjustment
收市后的調整

late stamping
逾期加蓋印花

latent reserve
隱藏儲備

Law Concerning Merger and Conversion of Financial Institutions of Japan
《日本金融機構的合并和轉換的有關法律》

law cost
訟費

law of bankruptcy
破產法

law of diminishing return
報酬遞減規律;報酬遞減法則

law of insolvency
破產清盤法

lay member [Council of SEHK]
外界理事〔聯交所理事會〕

leading indicator
領先指標;領先經濟指標

leap-frogging
跳增

lease
租契;租約

leasehold interest
租賃權益;批租權益

leasehold property
批租土地財產

leave pay
假期工資

ledger
分類帳

Ledger Accounting and Financial Information System [LAFIS]
會計及財務資料系統

ledger book
分類帳簿

legacy
遺產;非土地遺贈

legal charge
法定押記

legal cost
訟費

legal estate
法定產業權

legal fee
法律費用

legal interest
法定權益

Legal, Membership and Secretarial Services Division [Stock Exchange of Hong Kong Limited]
法律、會籍及公司秘書事務科〔香港聯合交易所有限公司〕

legal mortgage
法定按揭

legal personal representative
合法遺產代理人

legal tender
法定貨幣

legal tender notes and coins
法定紙幣及硬幣

legally binding debt
有法律責任須償還的債項

legatee
非土地遺贈繼承人;受遺贈人

LegCo Ad Hoc Group to Study the Financial Arrangements for the New Airport and Related Projects
立法會議員研究新機場及有關工程財政事宜小組

LegCo Panel on Economic Services
立法會經濟事務委員會

LegCo Panel on Financial Affairs
立法會財經事務委員會

LegCo Subcommittee on the Financing of Airport Core Programme
立法會研究機場核心計劃財政事宜小組委員會

Lehman Brothers Finance Limited
美國雷曼兄弟財務有限公司

lend
貸出

lender
貸款人;借出人;放款人

lender of last resort system
最后貸款人制度

lending
貸款;放款

lending agreement
借貸協議

lending margin
貸款利率差價

lessee
承租人

lessor
出租人;批租人

letter of administration
遺產管理書

letter of allotment
配股通知書

letter of assurance
保證書

letter of comfort
銀行聯系證明書;信心保證書

letter of confirmation
證實書;確認書

letter of credit [L/C]
信用證;信用狀

letter of guarantee
保證書

letter of hypothecation
押匯質權書;銀行抵押書;質押書

letter of indemnity
賠償保證書;認賠書;償還稅款保證書

letter of indication
簽印證明書

letter of intent
意向書

letter of release
同意釋款書

letter of renunciation
放棄書

level off
趨向平穩;趨平

level playing field
公平競爭的環境

leverage
杠桿作用;杠桿比率

leveraged buy-out
杠桿式收購

leveraged foreign exchange contract
杠桿外匯合約

leveraged foreign exchange trader
杠桿式外匯買賣商

leveraged foreign exchange trader's representative
杠桿式外匯買賣商代表

leveraged foreign exchange trading
杠桿式外匯買賣

Leveraged Foreign Exchange Trading Ordinance Arbitration Panel [Securities and Futures Commission]
杠桿式外匯買賣條例仲裁委員會〔證券及期貨事務監察委員會〕

leveraged leasing
杠桿租賃;融資租賃

leveraged market
杠桿市場

leviable transaction
可征費交易

levy
征費;征款

liability
負債;法律責任

liability for payment of rates
繳交差餉的法律責任

liable in damages
承擔損害賠償

liable to tax
應納稅;應課稅

liberalization
自由化;開放〔市場〕

licence
許可證;牌照;特許文件

licence fee
牌照費

licensed bank
持牌銀行

licensed deposit-taking company
持牌接受存款公司

licensed intermediary
持牌中介團體

licensed trader
持牌買賣商

licensee
持牌人;持證人

licensing condition
發牌條件

licensing court
牌照法庭

licensing criterion
發牌準則

Licensing Department [Securities and Futures Commission]
發牌科〔證券及期貨事務監察委員會〕

Licensing Information Booklet
《發牌資料冊》

lien
留置權;扣押權

life and annuity business
人壽及年金業務

life assurance
人壽保險

Life Assurance Act [United Kingdom]
《人壽保險法令》〔英國〕

life assurance policy
人壽保單

life boat loan
救市貸款

life insurance
人壽保險

life insurance corporation
人壽保險法團

Life Insurance Council of Hong Kong
香港壽險總會

life insurance fund
人壽保險基金

life interest
終身權益

Life Underwriters Association of Hong Kong
香港人壽保險從業員協會

life-long product
終身產品

light trading
交投稀疏;交投疏落

likely outturn
估計結算數字

limit
限額;限量

limit down
跌至停板;跌停板

limit of legal tender
法定貨幣使用限額

limit of value
價值限額

limit order
限價盤;限價訂單

limit up
漲至停板;漲停板

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
有限量法定貨幣紙幣

limited liability
有限法律責任;有限責任

limited partner
有限責任合伙人

limited partner loss relief
對有限責任合伙人的虧損給予稅項寬免

limited partnership
有限責任合伙

limited service bank
有限服務銀行

line of business
業務范圍

line of credit
信貸限額

linear development
線型發展;直線發展

linear programming
線性規劃

linked assets
相連資產

linked exchange rate system
聯系匯率制度

linked long-term business
相連長期業務

liquefiable assets
流動資產;可兌現資產

liquid assets
流動資產;速動資產

liquid balance
現金結余;流動資產結余

liquid capital
速動資金;流動資金

liquid form of deposit
活期存款

liquidable assets
可兌現資產

liquidated amount
算定款項

liquidated damages
算定損害賠償

liquidated demand
經算定的追討金額

liquidated sum
經算定款項

liquidation
清盤;清償〔債務〕;變現〔資產〕

liquidation of an account
平倉

liquidation of margin account
“斬倉”

liquidation of position
平倉

liquidator
清盤人

liquidator's bond
清盤人的債券

liquidity
流動資金;流動性;變現能力

Liquidity Adjustment Facility [LAF]
流動資金調節機制

Liquidity Adjustment Window [LAW]
流動資金調節窗

liquidity conversion factor
流動資產換算因數

liquidity management tool
流動資金管理工具

liquidity margin
流動資金幅度

liquidity portfolio
流動資產組合

liquidity position
流動資金頭寸;流動資金情況

liquidity ratio
流動資產比率;流動資金比率

List of Stock Codes
《證券代號名錄》

listed company
上市公司

listed corporation
上市機構

listed investment
上市投資

listed securities
上市證券

listed share
上市股份

listing
上市;掛牌

listing agreement
上市協議

Listing Appeals Committee [Stock Exchange of Hong Kong Limited]
上市上訴委員會〔香港聯合交易所有限公司〕

listing arrangement
上市安排

Listing Committee [Stock Exchange of Hong Kong Limited]
上市委員會〔香港聯合交易所有限公司〕

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

listing fee
上市費

listing matter
上市事宜

Listing Nominating Committee [Stock Exchange of Hong Kong Limited]
上市提名委員會〔香港聯合交易所有限公司〕

listing price
上市價格;牌價

Listing--Accountancy and Prospectus Vetting Department [Stock Exchange of Hong Kong Limited]
上市──會計及招股章程審閱部〔香港聯合交易所有限公司〕

Listing--Corporate Finance Department [Stock Exchange of Hong Kong Limited]
上市──公司財務部〔香港聯合交易所有限公司〕

Liu Chong Hing Bank Limited
廖創興銀行有限公司

Liu Chong Hing Finance Limited
廖創興財務有限公司

Lloyd's [United Kingdom]
勞合社〔英國〕

Lloyd's agent
勞合社代理人

Lloyd's broker
勞合社經紀

Lloyd's underwriter
勞合社承保人

loan
借貸;貸款;借款

loan account
貸款帳戶;放款帳戶

loan agreement
貸款協議

loan capital
借貸資本

loan ceiling
貸款限制

loan creditor
貸款債權人

loan finance facility
借款融通

loan for financial investment
金融投資貸款

Loan Fund
貸款基金

loan interest
貸款利息

loan loss reserve
貸款損失儲備金;貸款損失準備

loan officer
貸款人員

loan outstanding
未償貸款;尚欠的貸款

loan portfolio
貸款組合

loan repayment
貸款還款

loan shark
高利貸者;“大耳窿”

loan stock
債權股額;貸款債券

loan syndicate
貸款銀團

loan-to-deposit ratio
貸款與存款比率

loan-to-valuation ratio
貸款與估值比率

local branch
本地分行

local cost
本地成本

local inflation
本地通脹

local inflationary pressure
本地通脹壓力

local production
本地產量

local representative office
本地代表辦事處

local value-added content
本地加工價值成分

locality of profit
利潤來源

locally incorporated bank
本地注冊銀行

locally incorporated deposit-taking company
本地注冊接受存款公司

Loco-London gold market
本地倫敦金市

London Commodity Exchange
倫敦商品交易所

London International Financial Futures Exchange
倫敦國際金融期貨交易所

London Metal Exchange
倫敦金屬交易所

London Stock Exchange
倫敦證券交易所

long
好倉;多頭;買空

long month
遠期月份

long position
長倉;好倉;多頭;長盤

long-range planning
長遠計劃

long-term business
長期業務

long-term business assets
長期業務資產

long-term business fund
長期業務基金

long-term business liabilities
長期業務負債

Long-Term Credit Bank of Japan, Limited
日本長期信用銀行

long-term debt
長期債項

long-term fund
長期基金

long-term policy
長期保險單

long-term rating
長期評級

long-term receivables
應收長期帳項

long-term supplement
長期個案補助金

loss
虧損;損失

loss brought forward
承前虧損

loss carried forward
結轉虧損

loss portfolio
損失組合

lost instrument
遺失票據

lot
“一手”〔最低交易單位〕

Lotteries Fund
獎券基金

lottery
獎券

low and simple taxation
稅率低而簡單的稅制

low base of comparison
比較基數偏低

low value-added
低增值

lower income relief
較低入息寬免

lowest conforming tender
符合要求而索價最低的投標

lowest tender
索價最低的投標;出價最低的投標

lowest tender to specifications
符合規格而索價最低的投標

lump sum payment
整筆付款

Luxembourg Monetary Institute
盧森堡金融協會

Luxembourg Stock Exchange
盧森堡證券交易所
Nagoya Stock Exchange
名古屋證券交易所

naked short selling
無擔保沽空;無擔保賣空

Nanyang Commercial Bank Limited
南洋商業銀行有限公司

Nanyang Finance Company Limited
南洋財務有限公司

narrow definition of money
狹義貨幣供應

narrow margin arbitrage
低利套匯;薄利套匯

narrower profit margin
較小利潤幅度

narrowing of spread
收窄息差

national accounting
國民經濟核算

national accounts
國民帳戶;國民核算

national accounts framework
國民經濟核算架構

National Association of Securities Dealers [United States]
全國證券交易商協會〔美國〕

National Association of Securities Dealers Automated Quotations [United States]
全國證券交易商自動報價協會〔美國〕

National Australia Bank, Limited
澳洲國民銀行

National Automated Payment System [NAPS] [China]
國家自動支付系統〔中國〕

National Bank of Canada
加拿大國家銀行

National Bank of Pakistan
巴基斯坦銀行

National Commercial Bank Limited
浙江興業銀行

national income
國民收入

national income account
國民收入帳戶

National Institute of Economic and Social Research
國立經濟及社會研究所

national insurance contribution [United Kingdom]
國民保險供款〔英國〕

National Market System [United States]
全國市場系統〔美國〕

National Measurement Accreditation Service [NAMAS] [United Kingdom]
國家計量認可服務處〔英國〕

National Westminster Bank plc
國民西敏寺銀行

NationsBank, National Association
美國眾國銀行

native bank order
本地銀行付款令票

nature of business
業務性質

near money
近似貨幣;準貨幣

near monopoly
近乎專利;近乎壟斷

Nedcor Asia Limited
萊利亞洲有限公司

negative factor
利淡因素;不利因素

negative growth
負增長

negative interest
負利息

negative interest rate
負利率

negotiable
可轉讓;可流轉

negotiable bill of lading
可轉讓提單;流通提單

negotiable certificate of deposit [NCD]
可轉讓存款證

negotiable debt instrument
可轉讓債務票據

negotiable instrument
可轉讓票據;可流轉票據

negotiable letter of credit
可轉讓信用證;流通信用證

negotiable paper
可流轉的票據

negotiable securities
可流轉證券

negotiable security
可流轉的抵押品

negotiating bank
議付銀行

net
凈額;凈值;實額

net additional allowance
額外免稅實額

net admissible assets
可接納資產凈值

net aggregated value of an estate
遺產總值凈額

net amount
凈額

net assessable income
應評稅入息實額

net assessable profit
應評稅利潤實額

net assessable value
應評稅凈值

net assets
凈資產;資產凈值

net assets increase
資產凈值的增長

net assets value [NAV]
資產凈值

net balance
凈余額

net balance of capital movement
資金流動凈額;資金流動凈差額

net basis
凈額基準

net book value
帳面凈值

net borrower
凈借方;凈借貸的一方

net capital
資本凈值;資本凈額

net cash balance
現金結余凈額

net chargeable income
應課稅入息實額

net claims paid
已償付申索凈額

net clearing balance
凈結算差額

net commission payable
須付的傭金凈額

net cost
凈成本;成本凈額;費用凈額

net currency translation difference
外幣折算凈差額

net deficit
凈額赤字

net earnings
凈收益;凈盈利

net equity
權益凈額

net estate
凈遺產

net exchange loss
匯兌損失凈額

net export of services
出口服務凈額

net external balance
對外貿易凈差額

net favourable balance
順差凈額

net flow of fund
資金流動凈額

net indebtedness
凈負債額

net inflow of fund
資金流入凈額

net insurance liabilities
保險負債凈額

net interest margin
凈利率差距

net interest paid
實付利息

net liabilities
凈負債;負債凈額

net open position
未平倉合約凈額

net operating profit
營業純利;營業凈利

net outflow of fund
資金外流凈額

net output
凈產出;凈產值;凈產量

net payment
支出凈額

net position
持倉凈額

net price
凈價格;實價

net proceeds
凈收入

net profit
純利

net profit after taxation
稅后純利

net provisional tax
暫繳稅實額

net public financial assets
政府金融資產凈值;政府財務資產凈值

net rate of exchange
凈匯率

net realizable value
可變現凈值

net realization
凈變現額

net receipt
凈收入;收入凈額

net reinsurance premium
再保險保費凈額

net rent
租金凈額

net residue
凈余額

net savings
節省款項凈額;節省開支凈額;節省凈額

net spot foreign currency position
外幣現貨凈額

net sum
凈款額

net supply
供應凈額

net tangible assets
有形資產凈值

net total income
入息實額;收入實額

net transfer to fund
撥入基金的款項凈額

net underwriting commitment
包銷承擔凈額

net unfavourable balance
逆差凈額

net value
凈值

net worth
凈值;資產凈值

net/gross ratio
凈額/總額比率

netting
凈額結算

New Airport Division [Economic Services Bureau]
新機場部〔經濟局〕

new capital account commitment
非經常帳新承擔額

new capital account subhead
非經常帳新分目

new capital account subventions subhead
非經常帳資助金新分目;非經常帳下的資助金新分目

new commitment
新承擔額;新承擔項目

new commodity
新商品

New Companies Section [Companies Registry]
新公司注冊組〔公司注冊處〕

new grant
新增補助金

new issue account
新股發行帳戶

new issue of shares
發行新股

new money
新增款項;新注入的資金

new non-recurrent commitment
非經常開支新承擔額

new other non-recurrent subhead
其他非經常開支新分目

New Products Committee [Hong Kong Futures Exchange Limited]
新產品委員會〔香港期貨交易所有限公司〕

new recurrent account subhead
經常帳新分目

new recurrent account subventions subhead
經常帳資助金新分目;經常帳下的資助金新分目

new special expenditure subhead
特別開支新分目

New Taiwan Dollar [TWD]
新臺幣

New York Cotton Exchange, Inc.
紐約棉花交易所有限公司

New York Futures Exchange
紐約期貨交易所

New York Mercantile Exchange [NYMEX]
紐約商品交易所

New York Produce Exchange, Inc.
紐約農產品交易所有限公司

New York Stock Exchange
紐約證券交易所

New Zealand Dollar [NZD]
新西蘭元

New Zealand Futures and Options Exchange
新西蘭期貨及期權交易所

New Zealand Stock Exchange
新西蘭證券交易所

newly authorized fund
新認可的基金

newly authorized trust
新認可的信托

newly formed trust
新成立的信托

next day net settlement system
翌日凈額交收系統

Next Step--Hong Kong as a Financial Risk Management Centre, The
《向前邁進──香港穩居金融風險管理中心的地位》

night depository
夜庫

Nikkei 225 Index
日經225指數

Nikkei Index
日經指數

Nikkei Stock Average
日經平均指數

nil-paid share
未繳股款的股份

Nishi-Nippon Bank, Ltd.
西日本銀行

Nishi-Nippon Finance (Hong Kong) Limited
西日本財務(香港)有限公司

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

no-loss level
無虧損水平

nominal account
名義帳戶;虛帳戶

nominal amount
面額;象征式款額

nominal and effective exchange rates for the Hong Kong dollar
港元的名義及實際匯率

nominal capital
名義資本

nominal consideration
象征式代價

nominal earnings
名義收益;名義入息額;理論上入息額

nominal increase
名義上增加;理論上增加

nominal price
虛價;名義價格;按盤價

nominal share capital
注冊股本;名義股本

nominal value
面值;名義值;票面值;理論上價值

Nominating Committee [Hong Kong Futures Exchange Limited, Stock Exchange of Hong Kong Limited]
提名委員會〔香港期貨交易所有限公司;香港聯合交易所有限公司〕

nominee
代名人

nominee account
代名人戶口

non-acceptance
不承兌

non-bank investor
非銀行投資者

non-banking sector
銀行以外的機構

non-bankruptcy certificate
非破產證明書

non-business day
非營業日

non-capitalization weighted index
非資本值加權指數

non-cash acquisition
非現金投資所得的資產

non-cash assets
非現金資產

non-cash-limited subhead
沒有現金支出限額的分目

non-certificated share
無證書股份

non-clearing member
非結算會員

non-collateralized derivatives warrant
非抵押衍生認股權證

non-conforming tender
不符合要求的投標

non-consumption item
非消費項目

non-cumulative redeemable preference share
非累積的可贖回優先股

non-dealing partner
非經營合伙人

non-discretionary account
非全權委托戶口;非全權代客買賣帳戶

non-distributable reserve
不可分配的儲備金

non-essentials
非必需品

non-executive director
非執行董事;非執行理事

non-interest-bearing certificate of indebtedness
無息負債證明書

non-interest-bearing debt securities
無息債務證券

non-interest-bearing note
無息票據

non-interventionism
不干預政策

non-investment-linked life insurance policy
非與投資掛鉤的人壽保單

non-liquid form of deposit
定期存款

non-listed company
非上市公司

non-member shareholder
非會員股東

non-monetary gold
非貨幣黃金;非作貨幣用途的黃金

non-negotiable bill of lading
不可轉讓提單;非流通提單

non-negotiable, non-interest-bearing promissory note
不可轉讓的無息期票

non-OECD stock market
非經濟合作及發展組織國家的證券市場

non-payment
不繳付;不付款

non-performing assets
非營運資產

non-performing loan
非營運貸款;不履約貸款

non-profit-distributing body
非分配利潤的組織

non-profit-making
非牟利

non-proportional treaty
非比例協約

non-proportional treaty reinsurance
非比例協約再保險

non-realizable savings
不可變現的節省額

non-recourse debt
無追索權債項

non-recurrent cost
非經常費用

non-recurrent expenditure
非經常開支

non-recurrent grant
非經常補助金

non-recurrent revenue
非經常收入

non-resident corporation
非本地注冊的公司;非本地注冊的法人團體

non-resident institution
非駐港機構

non-subsidy principle
無津貼原則

non-tradables
非貿易品

non-unit liabilities
非單位負債

non-voting share
無表決權股份

non-works capital expenditure
基本工程外的非經常開支

Nordic Investment Bank
北歐投資銀行

normal expenditure
正常開支

normal fidelity insurance
一般忠誠保險

normal value
正常價值

Norwegian Krone [NOK]
挪威克郎

nose dive
暴瀉

not negotiable
不可轉讓

not trading for profit
非牟利

notarial act of honour
公證承付

notary
公證人

note
票據;紙幣;鈔票

note issuance facility
票據發行融通

note issue
紙幣發行;發鈔

note issue mechanism
發行鈔票機制

Note Security Fund
紙幣保證基金

note-issuing bank
發鈔銀行

Notes on Computation of Salaries Tax/Personal Assessment
有關薪俸稅/個人入息課稅計算辦法說明

Notice for Payment of Provisional Tax
暫繳稅繳納通知書

Notice for Recovery of Tax
追收稅款通知書

notice of a trust
信托通知

notice of additional assessment
補加評稅通知書

Notice of Adjudication of Proof of Debt
裁定債權通告

notice of assessment
評稅通知書

Notice of Assessment and Demand for Additional Tax
評定及繳納補加稅款通知書

Notice of Assessment and Demand for Tax
評稅及繳納稅款通知書

Notice of Assessment for Property Tax
物業稅評稅通知書

Notice of Change of Particulars
更改注冊事項通知書

Notice of Change of Registered Office
更改注冊辦事處通知書

Notice of Correction to the Valuation List
更正估價冊通知書

Notice of Deletion
刪除估價冊內物業通知書

notice of demand
付款通知書

notice of deposit
有關繳存款項的通知

notice of dishonour
不兌現通知

notice of intended dividend
有關擬宣布攤還債款的通知

Notice of Intended Payment to Creditors and Intended Application to Recission of Receiving Order
擬發還償款予債權人及擬申請撤銷接管令通告

Notice of Intention to Amend Valuation List
擬修正估價冊記錄通知書

Notice of Intention to Assess Additional Tax
擬評定補加稅的通知書

Notice of Interim Valuation
臨時估價通知書

notice of objection
反對通知書

Notice of Personal Assessment
個人入息課稅通知書

Notice of Rateable Value
應課差餉租值通知書

Notice of Revised Assessment
修訂評稅通知書

Notice of Situation
公司更改地址通知書

notice of transfer
轉讓通告

Notice of Valuation
估價通知書

notifiable interest
須具報的權益

notifiable transaction
須予公布的交易

noting of bills
匯票的拒付記錄

notional annual mid-point salary [NAMS]
按薪級中點估計的年薪值

notional annual mid-point salary committed
已撥用的按薪級中點估計的年薪值

notional annual mid-point salary spent
已動用的按薪級中點估計的年薪值

notional annual salary cost at mid-point
按薪級中點估計的年薪開支

notional cost
估計費用;名義成本

notional mid-point cost
估計的中點費用

novation
約務更替;債務更替文件

nugatory expenditure
不必要開支

number of cash-sweep chances
現金彩票活動的中彩機會的數目

number of cash-sweep tickets sold
現金彩票活動售出的彩票數目

numbered ticket
號碼彩票
obligation
債項;責任;義務

obligation bond
債務債券

obligee
受惠人

occupational retirement scheme
職業退休計劃

Occupational Retirement Schemes Division [Financial Services Bureau]
退休計劃部〔財經事務局〕

odd lot
散股;碎股;零股

odd lot broker
散股經紀

OECD country
經濟合作及發展組織國家;經濟合作及發展組織的成員國

OECD stock market
經濟合作及發展組織國家的證券市場

off-balance-sheet exposure
資產負債表外的風險

off-balance-sheet financing
帳外融資;資產負債表外的融資

off-balance-sheet item
資產負債表外的項目

off-balance-sheet transaction
帳外交易;資產負債表外的交易

offer
要約;建議;收購

offer by tender
招標發售

offer document
要約文件;建議文件

offer for sale
要約出售

offer for subscription
公開招股

offer mechanism
招股機制

offer of shares for public subscription
公開招股

offer period
要約期

offer price
要約價;發盤價

offer rate
拆出息率

offer to buy
要約買入

offer to lend
要約貸出

offer to sell
要約賣出

offeree
受要約人

offeree company
受要約公司

offeree shareholder
受要約公司的股東

offeror
要約人

offeror company
要約公司;提出要約公司

off-floor terminal
離場交易終端機

off-floor trading
離場交易

office of profit
有收益的職位

Office of the Commissioner for Securities and Commodities Trading
證券及商品交易監理專員辦事處

Office of the Commissioner of Banking
銀行業監理處

Office of the Commissioner of Insurance
保險業監理處

Office of the Exchange Fund
外匯基金管理局

Office of the Telecommunications Authority Trading Fund
電訊管理局營運基金

Official Administrator
遺產管理官

official emolument
官職薪酬

official listing
正式上市

official rate
法定匯率;官價

Official Receiver
破產管理署署長

Official Receiver's Office
破產管理署

official trustee
法定受托人

off-market dealing
場外買賣

offset
抵銷;彌補;沖銷

offsetting position
相抵持倉

offshore bank
離岸銀行

offshore borrowing
海外借款

offshore borrowing transaction
海外借款交易

offshore business
海外業務

offshore currency deposit market
海外貨幣存款市場

offshore fund
離岸基金

offshore interest
海外利息

offshore reinsurance income
離岸再保險入息

Offshore Supervisors Group
離岸監理組織

off-site review
非實地審查

off-site scrutiny
非實地審核

Ogaki Kyoritsu Bank, Ltd.
大垣共立銀行

omission of income
漏報入息

omission of profit
漏報利潤

on account basis
記帳方式;賒帳方式

on-balance-sheet item
資產負債表內的項目

on-cost
間接成本;間接費用;附加行政費用

one board lot of securities
“一手”證券

"one building" condition
“一家分行”的規定

one day rolling currency futures
單日掉期外匯期貨

one day rolling currency futures contract
單日掉期外匯期貨合約

one price
單一價格;不二價

one-line vote
整筆撥款

one-off grant
一次過撥款

one-off item
非經常項目

one-off payment
一次過撥款;單一筆款項

one-off subsidy
一次過補貼

onerous tax
繁苛稅項;繁重稅率

on-floor order
場內買賣盤

on-lending
轉借

on-site examination
實地審查

open a position
“做倉”;開倉

open account
未清帳戶;記帳交易;往來帳戶

open contract
未平倉合約

open economy
開放經濟

open interest
未平倉合約數量

open market
公開市場

open market value
公開市場價值;市值

open offer [listing method]
公開售股〔上市方式〕

open order
開倉訂單

open outcry
公開叫價;公開喊價

open position
未平倉交易

open price
開倉價格

open tender
公開投標

open-end fund
開端基金

open-ended investment corporation
股份不定的投資公司

opening balance
期初結余

opening price
開盤價格;開市價

opening quotation
開市價;開市行情

opening rate
開盤匯價

operating account
營業帳目;營業帳戶;經營帳目

operating agreement
營運協議

operating cost
營運成本;運作成本;操作成本

operating deficit
營業虧損;經營赤字

operating expenditure
經營開支;營運開支;營業支出

operating expenses
營運開支;營業費用

operating income
營運收入;營業收入

operating loan
經營業務所需貸款

operating profit
營業利潤

operating revenue
營運收入;營業收益

operating services account
營運服務帳目

operating statement
經營收支表;營業損益表

operating surplus
經營盈余;營業盈余

operation
經營;營運;投產

operational fund
經費

operative aggregate
現行總體數字

operator
經營者;營運者;營辦商

opportunity cost
機會成本

optimist
“好友”

optimum rate of expenditure
最適當支出率

option
期權;認購權;選擇權;選購權

option contract
期權合約

option money
期權費

option on a futures contract
期貨合約期權;期貨期權

option on commodities
商品期權

option position
期權持倉量

option premium
期權金;期權溢價

optional stipulation
選擇性規定

Options Clearing Corporation [Chicago]
期權結算公司〔芝加哥〕

Options Clearing House Pty Limited [Sydney]
期權結算所有限公司〔悉尼〕

Options Clearing Rules
《期權結算規則》

options market
期權市場

options market maker
期權“莊家”

options pricing model
期權定價模式

options trading
期權交易

options trading member
期權交易會員

Options Trading Rules
《期權交易規則》

order
訂單;命令;買賣盤

order cheque
記名支票;抬頭支票

order for payment of money
付款指令票據

order for purchase
訂購書

order for redirection
轉寄令

order for sale
售賣令

order of discharge
破產解除令

order of foreclosure absolute
絕對止贖令

order of mail transfer
信匯委托書

order to pay admitted debt
償付承認債項令

order-based system
以買賣盤為基礎的制度

ordinary annual contribution
經常性每年捐款

ordinary course of business
通常業務運作

ordinary creditor
普通債權人

ordinary share
普通股

ordinary share capital
普通股股本

organization expenses
開辦費

Organization for Economic Co-operation and Development [OECD]
經濟合作及發展組織〔經合組織〕

Organization of Petroleum Exporting Countries [OPEC]
石油出口國組織

Orient First Capital Limited
建銀財務(香港)有限公司

original estimates
原來預算

original executor
原遺囑執行人

original issue price
原本發行價

original margin
原始保證金;基本按金

original mortgagee
原承按人

original mortgagor
原按揭人

original receipt
收據正本;收條正本

original securities
原有的證券

ORIX Asia Limited
歐力士(亞洲)有限公司

ornament gold
飾金

Osaka Securities Exchange
大阪證券交易所

Oslo Stock Exchange
奧斯陸證券交易所

O.T.B. Card Co. Ltd.
海外信用卡有限公司

ounce troy
金衡安士

outflow of capital
資本外流;資金外流

outflow of fund
資金外流

outflow of money
資金外流

outgoing partner
退出的合伙人

outgoings
支出

outgoings and expenses
支出及開支

outlay
費用;開支;支出

outlying business district
市區外商業區

out-of-hours trading
在正式交易時間以外的交易

out-of-pocket expenses
實付費用;付現費用

out-of-the-money option
無價期權;價外期權

outport collection
外埠代收款項

output
產出;產值;產量

outside dealing
場外買賣;場外交易

outstanding
未償還;尚未支付

outstanding account
未清帳項;未清帳目

outstanding allocation
應撥未撥的款項

outstanding amount
未償還的數額

outstanding balance
未清帳款;未清余額

outstanding bill
未償付票據;未兌現票據

outstanding borrowing
未清償債項

outstanding claim portfolio
未決申索組合

outstanding commitment
尚未支付的承擔額

outstanding derivatives contract
尚未平倉的衍生工具合約

outstanding loan
尚未清還的貸款

outstanding negotiable certificate of deposit
未兌現的可轉讓存款證

outstanding tax
欠稅

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

outturn
結算;結算數字

outward documentary bill
出口跟單匯票

outward remittance
匯出匯款

over and above inflation
減除通脹因素

overall average internal rate of return
平均總體內部回報率

overall Consumer Price Index
總體消費物價指數

overall domestic export
本地產品出口總額

overall growth rate
整體增長率;總增長率

overall investment
總投資額;總體投資

overall liquidity ratio
總體流動資金比率

overall price relative
全面相對價格

overall surplus
總盈余

overall tally
全面總計

overbuying
超買;買空

over-commitment
超額承擔

overdraft
透支

overdraft by banks abroad
海外銀行同業透支

overdraft by banks in foreign countries
外國銀行同業透支

overdraft by local banks
本港銀行同業透支

overdraft by outport banks
外埠銀行同業透支

overdraft of an account
戶口透支

overdraft on banks
向銀行同業透支

overdraft on banks abroad
向海外銀行同業透支

overdraft on banks in foreign countries
向外國銀行同業透支

overdraft on local banks
向本港銀行同業透支

overdraft on outport banks
向外埠銀行同業透支

overdraft secured
抵押透支

overdue
逾期

overdue loan
過期貸款

over-employed economy
過度活躍的經濟

overhang
剩余承擔;未完成的承擔額;過剩額

overhead
間接費用;間接成本

overhead cost
間接成本

overheated economy
過熱的經濟

overheated market
過熱的市場

overnight Hong Kong interbank offered rate
香港銀行同業隔夜拆息率

overnight liquidity assistance
隔夜流動資金貸款

overnight margin
隔夜保證金;隔夜按金

overnight money
隔夜拆借資金;隔夜錢

overnight position
隔夜頭寸

overnight rate
隔夜利率

overpaid amount
多繳數額

overpayment of contribution
多繳供款

overrun
超支

overrun cost
超額費用

Oversea-Chinese Banking Corporation Ltd.
華僑銀行有限公司

overseas bank
海外銀行

overseas banking corporation
海外銀行法團

overseas branch
海外分行

Overseas Companies Section [Companies Registry]
海外公司注冊組〔公司注冊處〕

overseas currency balance
海外貨幣結余

overseas financial institution
海外財務機構

overseas interest
海外利息

overseas investment
海外投資

overseas market
海外市場

overseas representative office
海外代表辦事處

Overseas Trust Bank Ltd.
海外信托銀行有限公司

Overseas Union Bank Ltd.
華聯銀行

overselling
超賣;賣空

oversight of markets
監察市場

over-spending
超額支出;超支

overtax
超額征稅;征稅過重

over-the-counter derivative
場外交易衍生工具

over-the-counter market
場外交易市場

over-the-counter trading
場外交易;柜臺交易

over-the-counter transaction
場外交易;柜臺交易

overtrading
過量交易

owner-occupier allowance
自住業主津貼

ownership
所有權;擁有權

ownership in common
分權共有權
qualified acceptance
有規限承兌

qualified endorsement
有條件背書;附條件背書;無追索權背書

qualified valuer
合資格估價員

qualifying and special debt securities
合資格及特別債務證券

qualifying credit rating
合資格信貸評級

qualifying debt securities
合資格債務證券

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
按季業務統計

Quarterly Estimates of Gross Domestic Product
《本地生產總值按季估計》

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;報價單

quotation board
報價板

quotation spread
報價差額

quoted company
上市公司

quoted share
上市股票;掛牌股票

quoted subsidiary
上市附屬公司
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”買賣

"rat trading"
“老鼠倉”買賣;“老鼠倉”活動

rate
率;利率;匯率;價格

rate of change
變動率

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
差餉估價顧問

rating agency
評級機構

Rating and Valuation Department
差餉物業估價署

rating assessment
差餉估價

rating system
差餉系統

rating valuation list
差餉估價冊

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務

readjustment
重新調整

ready market price
現有市場價格

real account
真實帳戶;實帳戶

real estate
不動產;房地產

real gross domestic product
實質本地生產總值

real growth
實質增長

real income
實際收入

real increase
實際增長

real property
不動產;房地產

real value
實際價值

real wage
實際工資

realizable
可變現

realizable property
可變現財產

realizable savings
可變現的節省額

realizable value
可變現價值

realization
變現;變產

realization of gains
利益變現

realization of property
變賣財產;變賣產業

realization statement
變產帳目

realized investment
已實現投資

realized profit
已賺得利潤;變現利益

realized value
變現價值

real-time delivery versus payment
即時貨銀交收

Real-Time Gross Settlement System [RTGS System]
即時支付結算系統

real-time payment versus payment
即時匯款同時交收

realty
不動產;房地產

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
經加蓋機印證明稅款收訖的繳稅通知書

receipts and payments account
收支帳戶

receivables
應收款項

receiver
接管人;破產管理人

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
互惠關稅

reciprocity
互惠措施;互惠條件

recision of contract
撤銷合約

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;追索行動

recovery of estate duty
追討遺產稅

recurrent account
經常帳

recurrent cost
經常費用;經常成本

recurrent expenditure
經常開支

recurrent revenue
經常收入

recurrent subvention
經常資助金

recurrent subvention subhead
經常資助金分目

recursive economic model
遞回經濟模式

recycling [funds]
資金回流;資金再循環

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
可贖回優先股

redeemable preferred share
可贖回有優先權的股份

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
籌備復業期

re-export
轉口

reference date [rating valuation]
估價根據日期〔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

refund of brokerage
退還經紀傭金

refund of rates
退還差餉

refunding of estate duty
退還遺產稅

Refurbishment Allowance for Hotels
酒店翻新免稅額

register
登記冊;記錄冊

register of assignment of book debt
帳面債項轉讓登記冊

register of businesses
商業登記冊

register of certificates to bearer
不記名證明書登記冊

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
專業會計師注冊記錄冊

register of shareholders
股東名冊

registered certificate
登記證明書

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

Registrar of Money Lenders
放債人注冊處處長

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;過戶費

registration number
注冊編號

registration of contract
合約登記

Registry Manager [Companies Registry]
注冊處經理〔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〔香港聯合交易所有限公司〕

regulation of markets
市場調節;市場監察

regulator
監管機構

Regulatory Affairs Group [Stock Exchange of Hong Kong Limited]
監察事務處〔香港聯合交易所有限公司〕

regulatory body
監察機構;監管當局

regulatory committee
監管委員會

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
再保險業務

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
再保險協約

reinsurer
再保險人

reinvestment
再投資

rejection of proof
拒絕債權證明

related corporation
有聯系公司

relative
相對數字

relative size
相對比率

relative size of the public sector in gross domestic product
公營部門開支在本地生產總值中所占比率

relative size of the public sector in total expenditure
公營部門開支在總體開支中所占比率

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
減免遺產稅

remittance
匯款

Remittance Advice
領款通知書

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

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支的時間

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
《香港證券業的運作及監察──證券業檢討委員會報告書》

Report on the Financial Market Review
《金融市場檢討報告》

reporting accountant
申報會計師

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]
回購協議

repurchase transaction
購回交易

reputed owner
據稱擁有人

required liquid capital
規定速動資金;規定流動資金

requisite book
必需的簿冊

requisite voucher
必需的憑單

requisition
申請書;申報表;請購單

Requisition for Revenue Stamps
購買印花申請書

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]
資料研究及策劃科〔香港聯合交易所有限公司〕

resell
反售;轉售

reserve
儲備;準備金

reserve account
儲備帳

reserve assets
儲備資產

reserve balance as a percentage of government expenditure
儲備結余在政府開支中所占的百分率

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
保留價格;最低價格

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
剩余價值;殘余價值

residuary estate
剩余遺產

residue
剩余額;剩余財產

residue of expenditure
開支剩余額

resistance line
阻力線

Resource Allocation Exercise [RAE]
資源分配工作

Resource Allocation Exercise for recurrent expenditure
經常開支資源分配工作

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

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

restrictive endorsement
限制背書

results announcement
業績公布

retail banking
零售銀行業務

retail business
零售業務

retail client
“散戶”;“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”投資者;個人投資者

retail market
零售市場

retail participation
“散戶”入市

retail price
零售價格

retail price index
零售價格指數

retained business
保留業務

retained earnings
留存收益

retained import
留用進口貨物

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類業務

Retirement Schemes and Insurance and Bureau Administration Section [Financial Services Bureau]
退休計劃及保險及行政組〔財經事務局〕

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
電腦計算薪俸表格

return on assets
資產回報率

Return on Loans, Advances and Provisions
貸款、墊款及備付金申報表

revaluation
重估價值;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;管理政府收入的部門

revenue estimates
收入預算

revenue from properties and investments
來自物業及投資的收入

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

revenue-generating department
帶來收入的部門

reversionary estate
復歸產業權

reversionary interest
復歸權益

Review of Companies Ordinance Consultancy Report
《檢討香港公司條例顧問研究報告》

revised assessment
修訂評稅

revised estimates
修訂預算

revised estimates of expenditure
修訂開支預算

revised estimates of revenue
修訂收入預算

revised preliminary estimates of gross domestic product
本地生產總值的修訂初步估計

revive
回升;復蘇

revocable letter of credit
可撤銷信用證

revocation
撤銷

revocation of licence
撤銷牌照

revolving fund
周轉基金;循環基金

revolving letter of credit
循環信用證

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
優先購買權

right of retainer
遺產保留權;財產保留權

right of retention
保留權

right to receive income from property
從財產收取入息的權利

right to rescind
撤銷的權利

rights issue
供股〔上市方式〕;認股權發行;配售新股

rights issue prospectus
供股章程

ring
交易圈

ring out
平倉;經紀之間期貨交易相互結算

rising price
價格上漲

risk
風險

risk adjustment
風險調整

risk assets
風險資產

risk assets ratio
風險資產比率

risk exposure
風險承擔

risk management
風險管理

Risk Management Guidelines for Derivatives
《衍生工具風險管理指引》

risk management system
風險管理系統;風險管理制度

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
風險溢價

risk weight
風險加權數

risk weighted exposure
加權風險值

"risk-based" approach
“以風險為依據”的方法

risk-capping
限制風險

roll forward
向前推展;向前滾進

roll over
轉倉;滾計;滾轉;續期

rolling forex
日轉期匯

rolling plan
滾動式計劃;逐年延展計劃

rolling settlement
滾動交收

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

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
專營權費;專利權費;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”經紀;傳遞員

running expenses
管理費用;經常費用

running-down of business
縮減業務

 


 

 

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