English Chinese Financial Glossary 44

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）
raider [takeover]
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 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
课税价值
rateable value above the cut-off point
限额以上课税价值
ratepayer
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
差饷物业估价属
rating assessment
差饷估价
rating system
差饷系统
rating valuation list
差饷估价册
ratio of advances and loans to deposits
垫款与贷款对存款的比率
reactivation of quoted shell company
上市空壳公司恢复业务
readjustment
重新调整
ready market price
现有市场价格
real account
真实帐户；实帐户
real estate
不动产；房地产
real gross domestic product
实际国内生产总值
real growth
实际增长
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

English Chinese financial glossary 42

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

public corporation
上市公司；公营公司
public debt
政府债务；公债
public debt repayment
偿还政府债务
public deposit
政府存款
public examination
公开研讯
public expenditure
公共开支
public finance
公共财政
public float
公众持股量
public float requirement
公众持股量规定
public fund
公共基金
public interest
公众利益
public investment expenditure
公共投资开支
public limited company
公共有限公司；公众有限公司；上市有限公司
public listed company
公众上市公司
public offer
公开发售
public officer
公职人员
public policy
政府政策；公共政策
public revenue
政府收入；公共收入
Public Search Division [Companies Registry]
公众查册部〔公司注册处〕
Public Search Hall [Companies Registry]
公众查册厅〔公司注册处〕
public sector
公营部门
public sector entity in Hong Kong
香港公营单位
public sector expenditure
公营部门开支
public sector expenditure on buildings and constructions
公营部门的建造开支
public sector expenditure on consolidated account
综合帐目内的公营部门开支
public subscription
公开发售；公开认购
public tender
公开招标
public trustee
公共受托人
public utility
公用事业
public utility company
公用事业公司
public utility tariff
公用事业的收税
public utility-type undertaking
公用事业式企业
Public Works Management System
公务工程管理系统
public works non-recurrent expenditure
公共工程非经常开支
public works recurrent expenditure
公共工程经常开支
Public Works Subcommittee [PWSC] [Finance Committee of the Legislative Council]
公务小组委员会〔立法会财务委员会〕
Public Works Tender Board
公务投标委员
published price
公布价格
punitive tax
惩罚性税收
purchase and sale statement
日结单对帐表；买卖报表
purchase consideration
买入价格；购买代价
purchase money
买款
purchase price
买价
purchase tax
购物税
purchaser
承购人；购买人；买家
purchasing and inventory control
购货与存货管理
purchasing pattern
购买模式；采购模式
purchasing power
购买力
purchasing power parity
购买力平价
pure reinsurer
纯再保险人
put option
认沽期权；看跌期权
put warrant
认沽认股权证
pyramid selling
金字塔营销

English Chinese financial glossary 43

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

qualification share
资格股；干股
qualified acceptance
限制承兑
qualified endorsement
有条件背书；附条件背书；无追索权背书
qualified valuer
合格估价员
qualifying and special debt securities
合资格及特别债券
qualifying credit rating
合资格信贷评级
qualifying debt securities
合资格债券
quarterly average
每季平均数
Quarterly Bulletin [Hong Kong Monetary Authority]
《金融管理局季报》〔香港金融管理局〕
Quarterly Business Survey
按季业务统计
Quarterly Estimates of Gross Domestic Product
《国内生产总值按季估计报告》
quarterly index
每季指数
quasi-government corporation
半官方机构
quick disbursing programme
快速支付计划
quotation
报价；报价单
quotation board
报价板
quotation spread
报价差额
quoted company
上市公司
quoted share
上市股票；挂牌股票

English Chinese financial glossary 41

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

property tax return
物业税报税表
property taxpayer
缴纳物业税的人士
property-linked benefit
与财产相连的利益
proportional treaty
比例协约
proportional treaty reinsurance
比例协约再保险
proportionate reduction of property tax
按比例减征物业税
Proposal for Alteration of Valuation List
修改估价册建议书
proposal form
投保表格
proposed estimates
建议预算
proprietary insurance corporation
营业保险法团
proprietor
营业者
proprietorship
独资企业；营业者所有权
prospective buyer
有意购买者；准买者
prospective liabilities
预期负债
prospective planholder
有意参与投资计划的人
prospectus
招股章程；发行章程
Protection of Wages on Insolvency Fund
破产欠薪保障基金
Protection of Wages on Insolvency Fund Board
破产欠薪保障基金委员会
protective trust
保护信托
protest of bills
汇票的拒付证书
provable debt
可证债项；可证债权
provident benefit
公积金福利
provident fund
公积金
provident fund scheme
公积金计划
provision
拨款；预留款项；备付款项；准备金
provision for diminution in value
减值准备
provision for taxation
备付税项
provision on account
临时拨款准备
provisional administrator
临时管理人
provisional agreement for sale and purchase
临时买卖协议
Provisional Certificate of Receipt of Estate Duty
遗产税收讫临时证明书
provisional damages
临时损害赔偿
provisional estimate
临时估计数字
provisional estimate of gross domestic product
国内生产总值临时估计数值
provisional letter of allotment
暂定配股通知书
provisional limit
暂定限额
provisional liquidator
临时清盘人；暂委清盘人
provisional profits tax
暂缴利得税
provisional property tax
暂缴物业税
provisional salaries tax
暂缴薪俸税
provisional tax
暂缴税
provisional tax instalment system
暂缴税分期缴付制度
Provisional Urban Council rates
临时市政局差饷
provisionally acceptable levels [PALs]
暂定上限
provisionally acceptable levels of expenditure
暂定预算开支上限
provisioning policy
坏帐准备政策
proxy
代表；委托书
prudential supervision system
审慎监管制度
public account
政府帐目
public accountant [PA]
注册会计师
Public Accounts Committee of the Legislative Council
立法会政府帐目委员会
public auction
公开拍卖
public body
公共机构
public company
公众公司
public consumption expenditure
公众消费开支

English Chinese financial glossary 40

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

profit arising in or derived from Hong Kong
于香港产生或得自香港的利润
profit forecast
利润预测；盈利预测
profit margin
利润率；利润幅度
profit maximization
获取最大利润；最高利润点
profit record
盈利记录
profit sharing
盈利分享
profit taking
获利回吐；见利抛售
profitability
盈利能力
profiteer
投机商人；奸商
profiteering
牟取暴利；投机倒把
profit--loss sharing ratio
盈亏分配比率
profits tax
利得税
profits tax assessment
利得税评估
profits tax return
利得税报税表
profit-sharing bonus
红利奖金
program trading
程式买卖
Programme Management System
程序管理制度
programme of deregulation [interest rate]
撤销利率限制计划
Programme of Economic Surveys
经济统计调查计划
progressive rate
累进税率
progressive tax band
累进税阶
project cost
工程项目费用
project estimates
计划预算；工程项目预算；工程计划预算
project financing
项目融资
project-by-project approach
逐项计划处理方法
projected income
预计收入
projected revenue
预计收入
projection
推算；预测；预计
project-linked borrowing
与指定计划有关的借款
promise to pay
付款承诺
promissory note [P/N]
承付票；本票；期票
prompt collection of money
迅速收款
prompt date
交割日期
proof of debt
债权证明；债权证明书
proof of title
业权证明
proper account
妥善帐目
proper books of account
妥善帐簿
proper disbursement
正当垫付费用；正当支出
properties sectorial index
地产分类指数
properties sub-index
地产分类指数
property
财产；物业；产权
property assessable to tax
应课税的物业
property derived from the deceased
得自死者的财产
property gains tax
物业增值税
property investment arrangement
财产投资安排
property lending
物业贷款
property liable to estate duty
须缴纳遗产税的财产
property market
物业市场；地产市场
property market rental index
物业市场租金指数
property passing on a death
死者去世时转移的财产
property portfolio
房地产投资组合
property situated outside Hong Kong
在香港以外地方的财产
property tax
物业税
property tax assessment
物业税评估
Property Tax Demand Note
物业税缴税通知书