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raider 狙击手〔收购〕

raising of loans 筹集借款

rally 止跌回升；反弹

ranking liabilities 认可负债

rapid collapse 急泻

"rat account" practice “老鼠仓”买卖

"rat trading" “老鼠仓”买卖；“老鼠仓”活动

rate 率；利率；汇率；价格

rate of change 变动率

rate of charge 课税率；收费率

rate of contribution 供款率

rate of depreciation 折旧率

rate of discount 贴现率；折扣率；扣减率

rate of estate duty 遗产税率

rate of ex gratia compensation 特惠补偿率

rate of exchange 汇率

rate of increase 上涨率；增幅

rate of interest 利率

rate of rediscount 再贴现率

rate of return 回报率；收益率；报酬率

rate of tax 税率

rate per annum 年率

rate per cent per annum 年息百分率

rate per diem 日率

rate per mensem 月率

rate quotation system 汇率报价制度

rateable value 应课差饷租值

rateable value above the cut-off point 应课差饷租值在限额以上

rateable value rent 差饷估值租金

ratepayer 差饷缴纳人

rates 差饷

rates payable 须缴差饷

rates percentage charge 差饷征收率

rates receipt 差饷收据

rates relief 差饷宽减

Rates Relief Scheme 差饷宽减计划

Rating Advisor 差饷估价顾问

rating agency 评级机构

Rating and Valuation Department 差饷物业估价署

rating assessment 差饷估价

rating system 差饷系统

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rating valuation list 差饷估价册

ratio of advances and loans to deposits 垫款与贷款对存款的比率

reactivation of quoted shell company 上市空壳公司恢复业务

readjustment 重新调整

ready market price 现有市场价格

real account 真实账户；实账户

real estate 不动产；房地产

real gross domestic product 实质本地生产总值

real growth 实质增长

real income 实际收入

real increase 实际增长

real property 不动产；房地产

real value 实际价值

real wage 实际工资

realizable 可变现

realizable property 可变现财产

realizable savings 可变现的节省额

realizable value 可变现价值

realization 变现；变产

realization of gains 利益变现

realization of property 变卖财产；变卖产业

realization statement 变产帐目

realized investment 已实现投资

realized profit 已赚得利润；变现利益

realized value 变现价值

real-time delivery versus payment 实时货银交收

Real-Time Gross Settlement System 实时支付结算系统

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

realty 不动产；房地产

reasonable expenses 合理费用

reassessment 重新评税；重新评定

rebate 回佣；回扣；退款

rebate of interest 利息回扣

rebound 回升；反弹

rebound in prices 价格回升

rebound strongly 大力反弹

rebuilding allowance 重建免税额

receipt 收入；收据

receipt for duty and interest 税款及利息收据

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

receipts and payments account 收支账户

receivables 应收款项

receiver 接管人；破产管理人

receivership 接管；接管权

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receiving bank 受理银行

receiving order 接管令

reciprocal basis 互惠原则

reciprocal duty 互惠关税

reciprocity 互惠措施；互惠条件

recision of contract 撤销合约

recognizance 签保；担保

recognized clearing house 认可结算所

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

recognized stock exchange 认可证券交易所

reconciliation 对帐

reconciliation process 帐目核对过程

reconciliation statement 对帐表；调整表

reconstruction of a company 重整公司

reconstruction of capital 资本重组

reconstruction tax 重建税

record date 注册日期；登记日期；记录日期

recourse 追索权；追索补偿

recover 追讨；复原

recoverable 可收回；可追收

recoverable advance 可追收的垫款；可收回的垫款

recoverable rent 可追收的租金

recovery 回稳；复苏；追偿

recovery action 追税行动；追索行动

recovery of estate duty 追讨遗产税

recurrent account 经常帐

recurrent cost 经常费用；经常成本

recurrent expenditure 经常开支

recurrent revenue 经常收入

recurrent subvention 经常资助金

recurrent subvention subhead 经常资助金分目

recursive economic model 递归经济模式

recycling 资金回流；资金再循环

red chip 红筹股

redeemable bond 可赎回债券

redeemable charge 可赎回的押记

redeemable loan capital 可赎回借贷资本

redeemable preference share 可赎回优先股

redeemable preferred share 可赎回有优先权的股份

redeemable securities 可赎回证券

redeemable share 可赎回股份

redeemable stock 可赎回股票

redemption 赎回

redemption charges 赎回费用

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redemption date 赎回日期

redemption fee 赎回费用

redemption fund 赎回基金

redemption money 赎回金额；赎回款项

redemption of Tax Reserve Certificate 赎回储税券

redemption of unit 赎回单位

redemption on maturity 到期赎回

redemption price 赎回价格

rediscounted bill 再贴现票据

redomiciling 迁册

redomiciling scheme 迁册计划

reduced share 拆细股份

reducing balance 递减余额

reducing value 递减价值

reduction 减少；削减

reduction of full amount of duty 减低整笔税款

redundancy payment 裁员支出；裁员赔偿

re-establishment period 筹备复业期

re-export 转口

reference date 估价根据日期〔评估差饷〕

refinancing 重新筹集资金

refinancing package 再行贷款计划；重新集资计划

reflationary policy 复苏政策；刺激景气政策

refund 退款；退还税款

Refund Notice 退还税款通知书

refund of brokerage 退还经纪佣金

refund of rates 退还差饷

refunding of estate duty 退还遗产税

Refurbishment Allowance for Hotels 酒店翻新免税额

register 登记册；记录册

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

register of businesses 商业登记册

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

register of charges 押记登记册

register of corporations 法团登记册

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

Register of Disqualification Orders 取消资格令登记册

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

register of interests in shares 股份权益登记册

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

register of shareholders 股东名册

registered certificate 登记证明书

registered charge 已登记押记

registered company 注册公司

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registered contract 已登记合约

registered dealer 注册交易商；注册证券交易商

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

registered office 注册办事处

registered owner 登记拥有人

registered person 注册人

registered securities 注册证券

registered stock 登记公债

Registrar of Companies 公司注册处处长

Registrar of Money Lenders 放债人注册处处长

registration 登记；注册

Registration Division 公司文件注册部〔公司注册处〕

registration fee 登记费；注册费；过户费

registration number 注册编号

registration of contract 合约登记

Registry Manager 注册处经理〔公司注册处〕

regressive tax 累退税

regular audit 定期审计；定期核数

regular premium 定期保费

regular premium policy 定期缴付保费的保单

regularity auditing 合规性审计

regulate 调节；规管；规限

Regulation Division 监察科〔香港联合交易所有限公司〕

regulation of markets 市场调节；市场监察

regulator 监管机构

Regulatory Affairs Group 监察事务处〔香港联合交易所有限公司〕

regulatory body 监察机构；监管当局

regulatory committee 监管委员会

regulatory demand 调节需求

regulatory system 规管制度；监察制度；监管制度

rehabilitation loan 复兴借款

Rehabilitation Loan Sinking Fund 复兴借款偿还基金

reimbursement 偿款；发还款项；偿付；付还

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

reinsurance 再保险；分保

reinsurance business 再保险业务

reinsurance premium 再保险保费

reinsurance premium ceded 分出再保险保费

reinsurance premium payable 须付保的再保险保费

reinsurance treaty 再保险协约

reinsurer 再保险人

reinvestment 再投资

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rejection of proof 拒绝债权证明

related corporation 有联系公司

relative 相对数字

relative size 相对比率

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

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

relief 宽免；宽减

relief from double taxation 双重课税宽免

reminder 催缴单

remission 减免

running expenses 管理费用；经常费用

running-down of business 缩减业务
remission of estate duty 减免遗产税

remittance 汇款

Remittance Advice 领款通知书

remittance charge memo 汇费通知单

remittance fee paid 汇费支出

remittance fee received 汇费收入

remittance overseas 海外汇款

re-mortgage 再按揭；再抵押

remuneration 酬金；薪酬；报酬

remunerative rate 有利比率

renewal of a loan 借款重贷

renewal of contract of insurance 续保

renewal of registration 登记续期；注册续期

renewal policy 续保保单

Renminbi Yuan 人民币元

rent 租金

rent charge 租费

rent record 租金记录

rental income 租金收入

rental index 租金指数

rental return 租金收益

rent-free 免租

renunciation 放弃书

reorganization of capital 资本重组

reorganization of share capital 股本重组

repaid bill 已偿付库券

repayment 偿还；归还款项；退还税款

repayment capability 偿债能力

repayment of principal 偿还本金；还本

repeated borrower 重复借贷者；重复借款人

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

replacement cost 重置成本；更新成本；迁建费用

replacement reserve 重置储备金；更新储备金

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replenishment of funds 补充资金

repo security 回购抵押品

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

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

reporting accountant 申报会计师

reporting mechanism 申报机制

reporting system 汇报系统

representative capacity 代表身分

representative of a commodity dealer 商品交易商代表

representative office 代表办事处

Republic National Bank of New York 美国利宝银行

repurchase 购回

repurchase agreement 回购协议

repurchase transaction 购回交易

reputed owner 据称拥有人

required liquid capital 规定速动资金；规定流动资金

requisite book 必需的簿册

requisite voucher 必需的凭单

requisition 申请书；申报表；请购单

Requisition for Revenue Stamps 购买印花申请书

re-registration 重新登记；重新注册

reschedule of payment 重新安排付款期限

rescue fund 储备金

Research and Planning Division 数据研究及策划科〔香港联合交易所有限公司〕

resell 反售；转售

reserve 储备；准备金

reserve account 储备帐

reserve assets 储备资产

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

reserve capital 后备资本

reserve for bad debts 坏帐储备

reserve for contingencies 意外损失储备

reserve for exchange loss 汇兑损失储备

reserve fund 储备金；储备基金

reserve price 保留价格；最低价格

reserve ratio requirement 储备比率规定

reserved supplementary grant 备用追加补助金

Reserves Management Department 储备管理部〔香港金融管理局〕

resettlement grant 转业补助金；迁置补助金

resident director 本地董事

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residential mortgage 住宅按揭

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

residual deficit 剩余赤字

residual method 余值法

residual method of valuation 余值估计法

residual payment 余款；剩余付款

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

residual value 剩余价值；残余价值

residuary estate 剩余遗产

residue 剩余额；剩余财产

residue of expenditure 开支剩余额

resistance line 阻力线

Resource Allocation Exercise 资源分配工作

Resource Allocation Exercise for recurrent expenditure

经常开支资源分配工作

resource bid 资源申请

resource bureau 资源局

Resources Management Unit 资源管理组〔经济局〕

responsible director 责任董事

restatement of account 重整帐目

restocking 补充存货

restricted auction 限制条件拍卖

restricted banking licence 有限制银行牌照

restricted licence bank 有限制牌照银行

restricted tender 局限性投标；“围内”投标

restriction notice 限制通知书

restrictive endorsement 限制背书

results announcement 业绩公布

retail banking 零售银行业务

retail business 零售业务

retail client “散户”；“ 散客”

retail dealer 零售商

retail deposit 零售存款

retail deposit interest rate 零售存款利率

retail interest rate 零售利率

retail investor “散户”投资者；个人投资者

retail market 零售市场

retail participation “散户”入市

retail price 零售价格

retail price index 零售价格指数

retained business 保留业务

retained earnings 留存收益

retained import 留用进口货物

retained profit 留存盈利

retention 保留额；自留额

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retention money 保留金；保留款项

retention ratio 自留额比率

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

Retirement Schemes and Insurance and Bureau Administration Section

退休计划及保险及行政组〔财经事务局〕

retiring partner 退出的合伙人

retiring trustee 退职受托人

retrocession 转分保

retrocession premium 转分保保费

retrocessionaire 转分保人

return 收益；回报率；报表；报税表

Return of Computerized Payroll Emoluments 计算机计算薪俸表格

return on assets 资产回报率

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

revaluation 重估价值；升值

revaluation of rateable values 重估应课差饷租值

revaluation year 重估应课差饷租值年度

revenue 收入；收益；税收

revenue account 收入帐

revenue base 收入基数；收入基础

revenue collection 征税；收取税款

revenue department 税收部门；管理政府收入的部门

revenue estimates 收入预算

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

revenue measure 征税措施；收入措施

revenue outturn 收入结算

revenue paper 税收文件

revenue policy 征税政策；收入政策

revenue proposal 征税建议；税收建议；收入建议

revenue shortfall 收入不足

revenue stamp 税收印花

revenue-earning department 赚取收入的部门

revenue-generating department 带来收入的部门

reversionary estate 复归产业权

reversionary interest 复归权益

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

revised assessment 修订评税

revised estimates 修订预算

revised estimates of expenditure 修订开支预算

revised estimates of revenue 修订收入预算

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

revive 回升；复苏

revocable letter of credit 可撤销信用证

revocation 撤销

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revocation of licence 撤销牌照

revolving fund 周转基金；循环基金

revolving letter of credit 循环信用证

revote 再拨款

reward 酬金

right of control 控制权

right of conversion into stock 兑换证券的权利

right of pre-emption 优先购买权

right of retainer 遗产保留权；财产保留权

right of retention 保留权

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

right to rescind 撤销的权利

rights issue 供股〔上市方式〕；认股权发行；配售新股

rights issue prospectus 供股章程

ring 交易圈

ring out 平仓；经纪之间期货交易相互结算

rising price 价格上涨

risk 风险

risk adjustment 风险调整

risk assets 风险资产

risk assets ratio 风险资产比率

risk exposure 风险承担

risk management 风险管理

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

risk management system 风险管理系统；风险管理制度

risk of breakage 破损险

risk of non-delivery 遗失险

risk of rust 　损险

risk of shortage 短量险

risk of sweat damage 潮腐险

risk premium 风险溢价

risk weight 风险加权数

risk weighted exposure 加权风险值

"risk-based" approach “以风险为依据”的方法

risk-capping 限制风险

roll forward 向前推展；向前滚进

roll over 转仓；滚计；滚转；续期

rolling forex 日转期汇

rolling plan 滚动式计划；逐年延展计划

rolling settlement 滚动交收

round lot 交易单位；整数成批股票；“一手”

round off 以整数计；四舍五入

round to nil 化为零计

round turn 完整交易；轧平交易

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round up 清盘

rounded-up sub-total 化成整数的小计

round-trip contract 平仓合约

Royal Bank of Canada 加拿大皇家银行

Royal Bank of Scotland plc 苏格兰皇家银行

royalty 专营权费；专利权费；特许权使用费

rule of equity 衡平法；衡平法规则

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

Rules Governing the Listing of Securities 《证券上市规则》〔《上市规则》〕〔香港联合交易所有限公司〕

Rules of the Exchange 《交易所规则》〔香港联合交易所有限公司〕

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

run on a bank 银行挤兑；银行挤提

runner “驳脚”经纪；传递员