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 真實賬戶；實賬戶
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 實時貨銀交收
Real-Time Gross Settlement System [RTGS System] 實時支付結算系統
real-time payment versus payment 實時匯款同時交收
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 收支賬戶
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 遞歸經濟模式
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 賬面債項轉讓登記冊
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] 數據研究及策劃科〔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 計算機計算薪俸表格
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