45.财会英文词汇（四十五）
Reserves Management Department [Hong Kong Monetary Authority]
储备管理部〔香港金融管理局〕
resettlement grant 转业补助金；迁置补助金
resident director 本地董事
residential mortgage 住宅按揭
residual acceptor of foreign exchange 外汇的最后承兑人
residual deficit 剩余赤字
residual method 余值法
residual method of valuation 余值估计法
residual payment 余款；剩余付款
residual supplier of foreign exchange 外汇的最后供应者
residual value 剩余价值；残余价值
residuary estate 剩余遗产
residue 剩余额；剩余财产
residue of expenditure 开支剩余额
resistance line 阻力线
Resource Allocation Exercise [RAE] 资源分配工作
Resource Allocation Exercise for recurrent expenditure 经常开支资源分配工作
resource bid 资源申请
resource bureau 资源局
Resources Management Unit [RMU] [Economic Services Bureau] 资源管理组〔经济局〕
responsible director 责任董事
restatement of account 重整帐目
restocking 补充存货
restricted auction 限制条件拍卖
restricted banking licence 有限制银行牌照
restricted licence bank 有限制牌照银行
restricted tender 局限性投标；“围内”投标
restriction notice 限制通知书
restrictive endorsement 限制背书
results announcement 业绩公布
retail banking 零售银行业务
retail business 零售业务
retail client “散户”；“散客”
retail dealer 零售商
retail deposit 零售存款
retail deposit interest rate 零售存款利率
retail interest rate 零售利率
retail investor “散户”投资者；个人投资者
retail market 零售市场
retail participation “散户”入市
retail price 零售价格
retail price index 零售价格指数
retained business 保留业务
retained earnings 留存收益
retained import 留用进口货物
retained profit 留存盈利
retention 保留额；自留额
retention money 保留金；保留款项
retention ratio 自留额比率
retirement scheme management category X business 退休计划管理第Ｘ类业务
Retirement Schemes and Insurance and Bureau Administration Section
[Financial Services Bureau]
退休计划及保险及行政组〔财经事务局〕
retiring partner 退出的合伙人
retiring trustee 退职受托人
retrocession 转分保
retrocession premium 转分保保费
retrocessionaire 转分保人
return 收益；回报率；报表；报税表
Return of Computerized Payroll Emoluments 电脑计算薪俸表格
return on assets 资产回报率
Return on Loans, Advances and Provisions 贷款、垫款及备付金申报表
revaluation 重估价值；升值
revaluation of rateable values 重估应课差饷租值
revaluation year 重估应课差饷租值年度
revenue 收入；收益；税收
revenue account 收入帐
revenue base 收入基数；收入基础
revenue collection 征税；收取税款
revenue department 税收部门；管理政府收入的部门
revenue estimates 收入预算
revenue from properties and investments 来自物业及投资的收入
revenue measure 征税措施；收入措施
revenue outturn 收入结算
revenue paper 税收文件
revenue policy 征税政策；收入政策
revenue proposal 征税建议；税收建议；收入建议
revenue shortfall 收入不足
revenue stamp 税收印花
revenue-earning department 赚取收入的部门
revenue-generating department 带来收入的部门
reversionary estate 复归产业权
reversionary interest 复归权益
Review of Companies Ordinance Consultancy Report 《检讨香港公司条例顾问研究报告》
revised assessment 修订评税
revised estimates 修订预算
revised estimates of expenditure 修订开支预算
revised estimates of revenue 修订收入预算
revised preliminary estimates of gross domestic product 本地生产总值的修订初步估计
revive 回升；复苏
revocable letter of credit 可撤销信用证
revocation 撤销
revocation of licence 撤销牌照
revolving fund 周转基金；循环基金
revolving letter of credit 循环信用证
revote 再拨款
reward 酬金
right of control 控制权
right of conversion into stock 兑换证券的权利
right of pre-emption 优先购买权
right of retainer 遗产保留权；财产保留权
right of retention 保留权
right to receive income from property 从财产收取入息的权利
right to rescind 撤销的权利
rights issue 供股〔上市方式〕；认股权发行；配售新股
rights issue prospectus 供股章程
ring 交易圈
ring out 平仓；经纪之间期货交易相互结算
rising price 价格上涨
risk 风险
risk adjustment 风险调整
risk assets 风险资产
risk assets ratio 风险资产比率
risk exposure 风险承担
risk management 风险管理
Risk Management Guidelines for Derivatives 《衍生工具风险管理指引》
risk management system 风险管理系统；风险管理制度
risk of breakage 破损险
risk of non-delivery 遗失险
risk of rust 损险
risk of shortage 短量险
risk of sweat damage 潮腐险
risk premium 风险溢价
risk weight 风险加权数
risk weighted exposure 加权风险值
"risk-based" approach “以风险为依据”的方法
risk-capping 限制风险
roll forward 向前推展；向前滚进
roll over 转仓；滚计；滚转；续期
rolling forex 日转期汇
rolling plan 滚动式计划；逐年延展计划
rolling settlement 滚动交收
round lot 交易单位；整数成批股票；“一手”
round off 以整数计；四舍五入
round to nil 化为零计
round turn 完整交易；轧平交易
round up 清盘
rounded-up sub-total 化成整数的小计
round-trip contract 平仓合约
Royal Bank of Canada 加拿大皇家银行
Royal Bank of Scotland plc 苏格兰皇家银行
royalty 专营权费；专利权费；特许权使用费
rule of equity 衡平法；衡平法规则
Rules and Operation Procedure of Hong Kong Securities Clearing
Company Limited
|
