香港上市公司年报常用词汇VIII

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R

 

Ranging from

介乎 

Raw materials and consumable used

原料及已用消耗品 

Realisable value

可变现价值 

Realization on liquidation of a subsidiary

一间附属公司清盘后之变现 

Recognized regulatory body

认可监管机构 

Recommend

建议 

Reconciliation

对账 

Recoverable amount

可收回款额╱可收回金额 

Redeem investment

赎回投资 

Redundancy payment

遣散费 

Register of members

股东名册 

Registered Office

注册办事处 

Registrar in Hong Kong

香港股份过户登记处 

Related parties

关连人士 

Release of exchange reserve upon disposal of a subsidiary

于出售附属公司时拨回之汇兑储备 

Release of reserve in respect of disposal of subsidiaries

出售附属公司之储备拨回 

Relevant legislation and regulations

有关法例及法规 

Relevant period

有关期间 

Remuneration 

酬金 

Remuneration Committee

薪酬委员会 

Renewal rental

续租租金 

Rental and management fee income

租金及管理费收入 

Rental expenses

租金支出 

Rental income

租金收入 

Repairs and maintenance

维修及保养 

Repayable on demand

按要求偿还 

Repayment of bank loans

偿还银行贷款 

Repayment of other loans

偿还其他贷款 

Report of the Directors

董事会报告 

Representing

来自下列各项 

Repricing of interest-bearing assets

重定附有利息之资产 

Repurchase 

购回 

Reserves

储备 

Residential development projects

住宅发展项目 

Residual value

剩余价值 

Research and development cost

研发成本 

Respective responsibility of directors and auditors

董事及核数师各自之责任 

Restructure and refine

重组及精简 

Results and appropriations

业绩及分配 

Results and dividends

业绩及股息 

Retail business

零售业务 

Retire from office

退任 

Retirement benefit schemes

退休福利计划 

Retirement by rotation

轮流退任╱轮值告退 

Retirement plan

退休计划 

Retirement scheme

退休计划 

Return on equity

股东权益回报 

Returns on investments and servicing of finance

投资回报及融资费用 

Revaluation gain

重估收益 

Revaluation surplus of land and buildings

土地及楼宇重估盈余 

Revenue recognition

收入确认 

Revenues and turnover

收益及营业额 

Reversal of goodwill previously taken to reserve upon disposal of a subsidiary

于出售一附属公司时拨回往年在储备扣除之商誉 

Review of operations

业务回顾 

Right issue

供股 

Renminbi or RMB

人民币 

Rules Governing the Listing of Securities on the Stock Exchange of Hong Kong Limited

香港联合交易所有限公司证券上市规则 

S

 

Salaries, bonuses and benefits in kind

薪金、花红及实物利益 

Sale and purchase agreement

买卖协议 

Sale of fixed assets as a result of discontinued operation

因终止业务而出售固定资产 

Sale of investment properties and properties held for sale

出售投资物业及持有作销售之物业 

Sale of marketable securities

出售有价证券 

Sales to external customers

售予对外客户 

Save as disclosed above

除上文所披露者外 

Scheme Mandate Limit

计划授权限额╱上限 

Scrip dividend scheme

以股代息计划 

Secured/unsecured bank loans

有抵押╱无抵押银行贷款 

Securities and Futures Commission (SFC)

证券及期货事务监察委员会(证监会)

Securities and Futures Ordinance (SFO)

证券及期货条例(证券及期货条例)

Securities broking

证券经纪 

Securitisation Exercise

证券化活动 

Segmental information

分类资料╱分部资料 

Selling and distribution costs

销售及分销成本 

Selling expenses 

销售开支 

Senior management

高层管理人员╱高级管理层 

Separately identified asset

独立可识别资产 

Set out 

载于 

Settlement received from advances made to a third party

收取第三方偿还之垫款 

Service Concession Arrangements

服务特许安排 

Share-based Payment transactions

以股份支付交易 

Share capital, options and warrants

股本、购股权及认股权证 

Share issue expenses

发行股份开支 

Share of reserve movements of associates and jointly controlled entities

应占联营公司及合营企业之储备变动 

Share of results of a jointly controlled entity

应占共同控制实体业绩 

Share of results of an associate (companies)

应占联营公司业绩 

Share option scheme

购股权计划 

Share options outstanding

尚未行使购股权 

Share premium account

股份溢价账 

Shareholders’ funds

股东资金 

Shareholders’ value

股东价值 

Share Registrars and Transfer Office

股份过户登记处 

Shares of Hong Kong Exchanges and Clearing Limited

香港交易及结算所有限公司股份 

Shares of the Stock Exchange of Hong Kong Limited (“SEHK”) and Hong Kong Futures Exchange Limited (“HKFE”)

香港联合交易所有限公司(联交所)及香港期货交易所有限公司(期交所)股份 

Short position

淡仓╱短仓 

Short term portion of loan receivable

应收贷款短期部分 

Short-term borrowings

短期借贷 

Significant post balance sheet events

结算日后之重大事项 

Sino-foreign Equity Joint Venture

中外合资合营企业 

Solicitors

律师 

Special business

特别事项 

Special interim distribution

特别中期分派 

Specific preferential tax treatments

特定税务优惠待遇 

Specific term of appointment

指定任期 

Staff cost

员工成本 

Statement of retained profits

保留溢利表 

Statement of Standard Accounting Practice (SSAP)

会计实务准则 

Statements of Auditing Standards

核数准则 

State of affairs (financial position) of the Company

本公司之财政状况(财务状况) 

Statutory/non-statutory audit service

法定╱非法定审核服务 

Statutory compensation

法定补偿 

Stock appreciation rights

股票增值权 

Stock Codes

股份代号 

Stock exchange

证券交易所 

Sub-contractor

分包商 

Subject to adjustment

可予调整 

Subsequent events

结算日后事项 

Subsidiaries

附属公司 

Subsidiary held for disposal

持作出售之附属公司 

Substantial shareholders

主要股东 

Sufficiency of public float

足够公众持股量 

Supervisor

监事 

Supervisor committee

监事会 

Surplus on revaluation of leasehold land and buildings

重估批租土地及楼宇之盈余 

Syndicated bank loan

银团贷款 

发布于 2021-04-01 13:43:15
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