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Labour Department À͹¤´¦

labour intensive ÀÍÁ¦Ãܼ¯

labour union ¹¤»á£»Ö°¹¤»á

laissez faire ×ÔÓÉ·ÅÈÎ

lease (1)×âÁÞ£»×⣬(2)×âÔ¼

legal entity ·¨ÈË£»·¨¶¨¸öÌå

lessee ³Ð×âÈË£»³ÐÅúÈË

lesser ³ö×âÈË

letter of credit ÐÅÓÃÖ¤£»ÐÅÓÃ×´

letter of enquiry ѯ¼Ûº¯¼þ

levy ¿Î˰£»Õ÷ÊÕ£»Õ÷¿Î

liability ¸ºÕ®

license Ðí¿ÉÖ¤£»ÅÆÕÕ

licensed bank ³ÖÅÆÒøÐÐ

life assurance ÈËÊÙ±£ÏÕ

limited company ÓÐÏÞ¹«Ë¾

limited liability ÓÐÏÞÕ®ÎñÔðÈΣ»ÓÐÏÞÔðÈÎ

limited partner ÓÐÏ޺ϻïÈË

limited partnership ÓÐÏ޺ϻï

linked exchange rate ÁªÏµ»ãÂÊ

liquid asset ËÙ¶¯×ʲú

liquid capital Á÷¶¯×ʽð

liquidation £¨1£©ÇåÅÌ£»ÇåË㣬£¨2£©ÇåÀí

liquidity Á÷¶¯ÐÔ£»±äÏÖÐÔ£»±äÏÖÄÜÁ¦

liquidity ratio Á÷¶¯×ʽð±ÈÂÊ

listed company ÉÏÊй«Ë¾

listed security ÉÏÊÐ֤ȯ

loan ·Å¿î£»´û¿î

loan stock ծȯ

localization of production Éú²úµØ·½»¯£»Éú²úÇøÓò»¯

long position Âò¿Õ£»ºÃ²Ö£»ºÃ²ÖºÏÔ¼£»Âò½øµÄÆÚ»õºÏͬ

long-term capital ³¤ÆÚ×ʱ¾£»³¤ÆÚ×ʽð

long-term liability ³¤ÆÚ¸ºÕ®

long-term loan ³¤ÆÚ´û¿î

loss Ëðʧ£»¿÷Ê´

loss leader ¿÷±¾³öÊÛÉÌÆ·£»ËðʧÁìµ¼ÎÎüÒýÉÌÆ·


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mail order Óʹº

marine insurance º£Éϱ£ÏÕ£»Ë®ÏÕ

mark down ±ê¼Û½µµÍÊý

mark-up ¼ÓÓڳɱ¾Ö®¼Û¸ñ£»¼Ó³É

market capitalization ÊÐÖµ£»ÊмÛ×ÜÖµ

market diversification Êг¡¶àÔª»¯£»Êг¡·ÖÉ¢

market price ÊмÛ

market research Êг¡µ÷²é£»Êг¡Ñо¿

market share Êг¡Õ¼ÓÐÂÊ

market value ÊÐÖµ

marketing Êг¡Ñ§

mass distribution ´ó¹æÄ£ÔËÏú

mass media ´óÖÚ´«²¥Ã½½é

mass production ´óÁ¿Éú²ú£»´ó¹æÄ£Éú²ú

mate's receipt ´ó¸±ÊÕ¾Ý

maturity µ½ÆÚ

Memorandum of Association ×éÖ¯´ó¸Ù

merchandise ÉÌÆ·

merchant bank Ͷ×ÊÒøÐУ»ÉÌÈËÒøÐÐ

merchant wholesaler Åú·¢ÉÌ

merchantable quality ÊʺÏÏúÊÛÆ·ÖÊ£»¿ÉÏúÊÛÆ·ÖÊ

merger ¼æ²¢£»ºÏ²¢£»¹é²¢

middleman ÖмäÈË

mobile shop Á÷¶¯É̵ê

Money Changers Ordinance »õ±Ò¶Ò»»ÉÌÌõÀý

monopolist ¢¶ÏÕߣ»¶ÀÕ¼Õß

mortgage µÖѺ£»°´½Ò

mortgage bond µÖѺծȯ

mortgagee ÊÜѺÕߣ»´û¿îÈË

mortgagor µÖѺÕߣ»½è¿îÈË

most favored nation (MFN) ×îÓŻݹú£»×î»Ý¹ú

Multi-Fiber Agreement (MFA) ¶àÖÖÏËάЭ¶¨£»¶àÏËЭ¶¨

multi-national company ¿ç¹ú¹«Ë¾

multiple shop Á¬ËøÉ̵ê

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nationalization ¹úÓл¯

negotiable instrument Á÷ͨƱ¾Ý

net asset ¾»×ʲú

net book value ÕËÃæ¾»Öµ

net current asset Á÷¶¯×ʲú¾»Öµ

net income ¾»ÀûÒæ£»¾»ÊÕÒæ£»¾»Àû£»´¿Àû

net loss ¾»Ëðʧ

net profit ´¿Àû

net profit on sales Ïú»õ´¿Àû

net working capital ÓªÔË×ʽ𾻶î

net worth ¾»Öµ

new issue market йɷ¢ÐÐÊг¡

no claim bonus ÎÞË÷³¥½±Àø

no-par-value capital stock ÎÞÃæÖµ¹ÉƱ

nominal capital Æ±Ãæ¹É±¾£»¶î¶¨¹É±¾£»ÃûÒå¹É±¾

nominal partner ÃûÒåºÏ»ïÈË

nominal value ÃûÒå¼ÛÖµ£»Æ±ÃæÖµ

non-cumulative preference share ·ÇÀÛ»ýÓÅÏȹÉ

non-durable goods ·ÇÄÍÓÃÆ·

non-insurable risks ²»¿É±£·çÏÕ

non-profit making organization ·ÇIJÀû»ú¹¹

non-voting share ÎÞͶƱȨ¹ÉƱ

not negotiable ²»µÃתÈÃ

noting charges Ʊ¾Ý¾Ü¸¶ÊÖÐø·Ñ

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offer for sale ³öÈ㻹«¿ª·¢ÊÛ

on consignment ¼ÄÏú

open cheque ²»¼ÇÃû֧Ʊ

operating expense ÓªÒµ·ÑÓÃ

operating income ÓªÒµÊÕÒæ

operating profit ÓªÒµÊÕÒæ£»ÓªÒµÀûÈó

option dealing ÆÚȨÂòÂô

order cheque ¼ÇÃû֧Ʊ£»Ì§Í·Ö§Æ±

order form ¶©µ¥

ordinary share ÆÕͨ¹É

ostensible partner ¹ÒÃûºÏ»ïÈË

over-trading ¹ý¶ÈÀ©ÕÅÓªÔË

overdraft ͸֧

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paid-up capital Òѽɹɱ¾£»ÊµÊÕ×ʱ¾

par ÃæÖµ

par value Æ±ÃæÖµ

participating preference share ²ÎÓëÓÅÏȹÉ

particular average µ¥¶Àº£Ëð

partner ºÏ»ïÈË

partnership ºÏ»ï£»ºÏ»ï×éÖ¯

patent רÀûȨ

payee ÊÜ¿îÈË£»ÊÕ¿îÈË

payer ¸¶¿îÈË

payment Ö§³ö

payroll нâÃ

peddler ÑØÃŶµÊÛС··

percentage profit ÀûÈó±ÈÂÊ

person-to-person call Ö¸Ãû½ÓÌý³¤Í¾µç»°

personal property ¶¯²ú

personal selling ÈËÔ±ÏúÊÛ£»¸öÈËÏúÊÛ

persuasive advertising ÓÕµ¼ÐÔ¹ã¸æ

physical distribution ʵÌåÅäÏú

pledging accounts receivable Ó¦ÊÕÕË¿îµÖѺ

policy (1)Õþ²ß£¬(2)±£ÏÕµ¥£»±£µ¥

policy holder ±£ÏÕ¿Í»§£»Í¶±£ÈË

pooling of risks ·Öµ£·çÏÕ£»·çÏÕ»ãºÏ£»·çÏÕ»ã¾Û

portfolio Ͷ×Ê×éºÏ£»Ö¤È¯×éºÏ

post-dated cheque ÆÚƱ£»Ô¶ÆÚ֧Ʊ

postal communication ÓʵÝͨѶ

potential customer DZÔÚÖ÷¹Ë£»Ç±Ôڹ˿Í

preference share ÓÅÏȹÉ

preference share premium ÓÅÏȹÉÀû

preferred stock ÓÅÏȹÉ

premium £¨£±£©±£ÏÕ·Ñ£¬£¨£²£©Òç¼Û

price fixing ¶¨ÅÌ

price-earning ratio ÊмÛÓ¯ÀûÂÊ

primary market µÚÒ»Êг¡£»³õ¼¶Êг¡£»»ù±¾Êг¡

primary product Ô­²úÆ·£»³õ¼¶²úÆ·

primary production ³õ¼¶Éú²ú£»µÚÒ»¼¶Éú²ú

prime rate ÓÅ»ÝÀûÂÊ£»×îÓÅ»ÝÀûÂÊ

principal £¨£±£©±¾½ð£¬£¨£²£©Î¯ÍÐÈË£»Ö÷ÊÂÈË

principle of contribution ·çÏÕ·Öµ£Ô­Ôò

principle of indemnity ²¹³¥Ô­Ôò£»Åâ³¥Ô­Ôò

principle of subrogation ȨÀû´úλԭÔò

private limited company ˽ÈËÓÐÏÞ¹«Ë¾

private treaty ˽È˺ÏÔ¼

pro forma invoice ÁÙʱ·¢Æ±

producer goods ×ʱ¾ÎïÆ·£»Éú²úÕßÎïÆ·

producers' co-operative society Éú²úÈ˺Ï×÷Éç

product diversification ²úÆ·¶àÑù»¯£»²úÆ·¶àÔª»¯

product image ²úÆ·ÐÎÏó£»²úÆ·Ó¡Ïó

productivity Éú²úÁ¦

profit and loss account ËðÒæÕÊ£»ËðÒæ±í

profit margin ÀûÈóÂÊ£»ÀûÈó·ù¶È

profitability Ó¯ÀûÄÜÁ¦£»Ó¯Àûˮƽ

profitability ratio Ó¯ÀûÄÜÁ¦±ÈÂÊ

promissory note ½è¾Ý£»ÆÚƱ

promotion £¨1£©½úÉý£»ÉýÖ°£¬£¨2£©Íƹ㣻´Ù½ø£¬£¨3£©ÍØÏú£»ÍÆÏú£»´ÙÏú

prompt cash µ±³¡¸¶¿î£»ÊµÊ±¸¶¿î£»ÈÕÄÚ¸¶¿î

property ²Æ²ú

proposal form £¨l£©±£ÏÕÉêÇë±í£¬£¨2£©¶¯Òé±í¸ñ

proprietor ×ʱ¾Ö÷

proprietorship £¨1£©ÒµÈ¨£»×ʱ¾Ö÷È¨Òæ£»¶«Ö÷È¨Òæ£»£¨2£©¶À×ÊÆóÒµ

prospectus ÕйÉÕ³Ì

protectionism ±£»¤Ö÷Òå

protectionist measure óÒ×±£»¤´ëÊ©

protectionist policy ±£»¤Ö÷ÒåÕþ²ß

proximate cause ½üÒò

public corporation ¹«Óª¹«Ë¾

public enterprise ¹«ÓªÆóÒµ

Public Health and Municipal Service Ordinance ¹«¹²ÎÀÉú¼°ÊÐÕþÌõÀý

public limited company ¹«ÖÚÓÐÏÞ¹«Ë¾

purchases contract ¹º»õÆõÔ¼

purchases ¹º»õ

put option Âô³öÆÚȨ

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quality control Æ·ÖÊ¿ØÖÆ

quantity discount ÊýÁ¿ÕÛ¿Û£»´óÅúÁ¿ÕÛ¿Û

quick asset ËÙ¶¯×ʲú

quick ratio ËÙ¶¯±ÈÂÊ

quiet possession ²»ÊܸÉÈÅÏíÓÃȨ

quota Åä¶î

quotation ±¨¼Ûµ¥

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rail transport Ìú·ÔËÊä

rate of return ±¨³êÂÊ£»ÊÕÒæÂÊ£»Ó¯ÀûÂÊ£»»Ø±¨ÂÊ

rate of stockturn ´æ»õÖÜתÂÊ

rate of turnover ÖÜתÂÊ

re-export ת¿Ú£»×ª¿Ú»õ

receipt £¨1£©Êվݣ¬£¨2£©ÊÕÈë

recorded delivery ¼Ç¼ÅɵÝ

red chips ºì³ï¹É

redeemable preference share ¿ÉÊê»ØÓÅÏȹÉ

redemption ³¥»¹£»Êê»Ø

refund Í˿ÍËÏÖ

registered capital ×¢²á¹É±¾£»·¨¶¨¹É±¾

Registrar of Companies ¹«Ë¾×¢²á¹Ù

registration of companies ¹«Ë¾×¢²á

reinsurance ÔÙ±£ÏÕ£»·Ö±£

remittance »ã¿î

remittance advice note »ã¿î֪ͨÊé

rendu Âô·½¸ºÔðÔË·ÑÖ®±¨¼Û

repossession ÊÕ»ØÒѳöÊÛÖ®»õÆ·

requisition ÇëÇóµ¥

reserve ¹«»ý½ð£»´¢±¸

resource ×ÊÔ´

restricted license bank ÓÐÏÞÖÆ³ÖÅÆÒøÐÐ

retail banking ÁãÊÛÐÔÒøÐÐÒµÎñ

retail cooperative society ÁãÊÛºÏ×÷Éç

retail price ÁãÊÛ¼Û

retail trade ÁãÊÛÒµ£»ÁãÊÛóÒ×

retailer ÁãÊÛÉÌ

retained earnings ¹ö´æÓ¯Óࣻ±£ÁôÓ¯ÓࣻӪҵӯÓà

return on investment Ͷ×ʱ¨³êÂÊ£»Í¶×ʻر¨ÂÊ

revenue reserve ÊÕÒæ´¢±¸£»±£ÁôÓ¯Óà

revocable letter of credit ¿É³·ÏúÐÅÓÃÖ¤

rights issue ¹ÉȨ·¢ÐУ»¹©¹É

risk pooling ·Öµ£·çÏÕ£»·çÏÕ»ãºÏ£»·çÏÕ»ã¾Û

risk transfer ·çÏÕ×ªÒÆ

road transport µÀ·ÔËÊä

royalty £¨1£©ÌØÈ¨£¬£¨2£©Ê¹ÓÃ˰£»°æË°£»×¨Àû˰

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safe deposit box ±£¹ÜÏä

salary н½ð

Sale of Goods Ordinance ÊÛÂô»õÆ·ÌõÀý

sales Ïú»õ

sales promotion ´ÙÏú£»ÏúÊÛÍÆ¹ã£»ÏúÊÛ´Ù½ø

savings account ´¢Ðî´æ¿îÕË»§£»´¢ÐîÕË»§

scrip dividend ÆÚƱ¹ÉÀû£»¹ÉÀûƱ

sea transport Ë®ÉÏÔËÊä

secondary market µÚ¶þÊг¡£»´Î¼¶Êг¡

secondary production ´Î¼¶Éú²ú£»µÚ¶þ¼¶Éú²ú

secret partner ÃØÃܺϻïÈË£»ÒþÃûºÏ»ïÈË

secured debenture ÓеÖѺծȯ

secured loan µ£±£´û¿î£»µÖѺ·Å¿î

security ֤ȯ

self-service ×ÔÖú

self-sufficient ×Ô¸ø×Ô×ã

selling short Âô¿Õ£»Å׿Õ

share £¨1£©¹É·Ý£¬£¨2£©¹ÉƱ

share bonus ºì¹É

share capital ¹É±¾

share premium ¹É±¾Òç¼Û

share subscription ÈϹº¹É±¾

shareholder ¹É¶«

shipping note ×°ÔË֪ͨµ¥£»×°ÔË֪ͨÊé

shop-lifting ¸ßÂò£»µêÄÚµÁÇÔ

shopping goods Ñ¡¹ºÆ·£»Ñ¡¹º»õÆ·£»ÌôÌÞÆ·

short position Âô¿Õ£»µ­²Ö£»µ­²ÖºÏÔ¼£»Âô³öµÄÆÚ»õºÏͬ

short selling Âô¿Õ£»Å׿Õ

short-term capital ¶ÌÆÚ×ʱ¾£»¶ÌÆÚ×ʽð

short-term liability ¶ÌÆÚ¸ºÕ®

short-term loan ¶ÌÆÚ´û¿î

sight draft ¼´ÆÚƱ¾Ý

silent partner ¾²Ä¬ºÏ»ïÈË

sleeping partner ²»²ÎÓë¹ÜÀíºÏ»ïÈË£»ÒþÃûºÏ»ïÈË

Small Claims Tribunal С¶îǮծÉó²Ã´¦

Small Claims Tribunal Ordinance С¶îǮծÉó²Ã´¦ÌõÀý

sole agent ×Ü´úÀí

sole proprietor (1)È«¶«£»¶«Ö÷£¬(2)¶À×ʾ­Óª£»¶À×ÊÆóÒµ

sole proprietorship ¶À×ʾ­Óª

sole trader È«¶«£»¶«Ö÷£»¶À×ʾ­Óª

solvency ³¥Õ®ÄÜÁ¦

specialization £¨1£©×¨Òµ»¯£¬£¨2£©×¨ÃÅ֪ʶ

specialty goods ÌØÊâÆ·£»ÌØÊâ»õÆ·

specialty store ÌØÊâµê£»ÌØÊâµêÆÌ

speculation Ͷ»ú

speculator Ͷ»úÕß

spot cash ¸¶ÏÖ

spot deals ʵʱ½»Ò×£»ÊµÊ±ÂòÂô

spot delivery ʵʱ½»ÊÕ

spot price ÏÖ»õ¼Û¸ñ

stag Ͷ»úйÉÕß

stale cheque ¹ýÆÚ֧Ʊ

stamp duty Ó¡»¨Ë°

standing order ¶¨ÆÚÖ§¸¶Ö¸Ê¾

statement of account £¨l£©»á¼ÆÕÊÄ¿£¬£¨2£©½áµ¥

status inquiry agency ×´¿ö×Éѯ»ú¹¹

statutory body ·¨¶¨»ú¹¹

stock £¨1£©´æ»õ£¬£¨2)֤ȯ£¬£¨3£©¹ÉƱ

stock broker ֤ȯ¾­¼Í£»¹ÉƱ¾­¼Í

stock control ´æ»õ¿ØÖÆ£»´æ»õ¹ÜÀí£»´æ»õ¹ÜÖÆ

stock exchange ֤ȯ½»Ò×Ëù

Stock Exchange Compensation Fund ֤ȯ½»Ò×ËùÅâ³¥»ù½ð

Stock Exchange of Hong Kong Limited Ïã¸ÛÁªºÏ½»Ò×Ëù

stock jobber ֤ȯÅúÏú¾­¼Í

stock market ֤ȯÊг¡

stock option ÈϹÉÌØÈ¨£»ÈϹÉȨ

stock split ²ð¹É£»¹É·Ý·ÖÁÑ

stock taking ÅÌµã´æ»õ£»ÅÌ´æ

stock turnover ´æ»õÖÜת£»´æ»õÖÜתÂÊ

stockholder ¹É¶«

straight irrevocable letter of credit Ö±½Ó²»¿É³·ÏúÐÅÓÃÖ¤

subrogation ȨÀû´úλ

subscribe ÈϹº

subsidiary company ¸½Êô¹«Ë¾£»×Ó¹«Ë¾

supermarket ³¬¼¶Êг¡

surface mail ƽÓÊ

surplus Ó¯Óà

surrender value ÍË»¹½ð¶î

syndicated loan ×éºÏ´û¿î£»¼¯ÍÅ´û¿î

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takeover ÊÕ¹º

tangible asset ÓÐÐÎ×ʲú

tare weight Æ¤ÖØ£»ÈÝÆ÷ÖØÁ¿

target market Ä¿±êÊг¡

tariff ¹ØË°

tax ˰¾è

tax allowance Ãâ˰¶î

tax rate ˰ÂÊ

telecommunication µçÐÅ£»µçѶ

telegram µç±¨

telegraphic money order µç»ã

telegraphic transfer µç»ã

telex רÓõ籨

tender Ͷ±ê

term loan ¶¨ÆÚ·Å¿î£»¶¨ÆÚ½è¿î

terms of trade óÒ×¼Û¸ñ±ÈÂÊ£»Ã³Ò×±ÈÂÊ

tertiary production µÚÈý¼¶Éú²ú

third party insurance µÚÈýÕß±£ÏÕ

third party ownership µÚÈýÕßÓµÓÐȨ

third party, fire and theft insurance µÚÈýÕß»ðÔÖÓëµÁÇÔ±£ÏÕ

time deposit ¶¨ÆÚ´æ¿î

time draft ÆÚ¸¶»ãƱ

time policy ʱÏÞ±£µ¥

trade association ÉÌ»á

trade barrier óÒ×Õϰ­£»Ã³Ò×±ÚÀÝ

trade credit £¨1£©Ã³Ò×ÉÞÕÊ£¬£¨2£©ÉÌÒµÐÅÓÃ

Trade Department óÒ×Êð

Trade Descriptions Ordinance ÉÌÆ·ËµÃ÷ÌõÀý

trade discount ½»Ò×ÕÛ¿Û£»ÓªÒµÕÛ¿Û

trade mark É̱ê

trade mission óÒ×ÍÅ£»Ã³Ò×´ú±íÍÅ

trade name £¨1£©É̺ţ¬£¨2£©ÉÌÆ·Ãû³Æ

trade promotion óÒ×´Ù½ø£»ÉÌÒµ´Ù½ø

trade restriction óÒ×ÏÞÖÆ

trade union ¹¤»á£»Ö°¹¤»á

traders' credit ÉÌÈË·ÅÕʶͬÐзÅÕÊ

trading account ¹ºÏúÕË

trading and profit and loss account ¹ºÏúËðÒæÕÊ

trading capital ÓªÔË×ʽð

trading partner óÒ×»ï°é

tramp steamer ²»¶¨ÆÚ»õ´¬

transaction ½»Ò×ÊÂÏî

transportation system ÔËÊäϵͳ

Travel Agents Ordinance ÂÃÐдúÀíÉÌÌõÀý

traveler¡¯s cheque ÂÃÐÐ֧Ʊ

trust deed ÐÅÍÐÆõ¾Ý

trust fund ÐÅÍлù½ð

trust receipt ÐÅÍÐÊÕÌõ

trustee ÐÅÍÐÈË£»ÊÜÍÐÈË

turn-around time ÔËתʱ¼ä£»ÖÜתÆÚ

turnover ÓªÒµ¶î£»ÏúÊÛÁ¿

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unavoidable risk ÎÞ·¨±ÜÃâÖ®·çÏÕ

uncalled capital Ä©´ß½É¹É±¾

undertaking (1)ÆóÒµ£¬(2)³Ðµ£

underwriter ³Ð±£ÈË£»°üÏúÈË

underwriting °üÏú

underwriting contract ³Ð±£ºÏÔ¼

undistributed profit δ·ÖÅÉÖ®Ó¯Àû£»Î´·ÖÅÉÀûÈó

unfair trade practice ²»¹«Æ½Ã³Ò×ÊÖ¶Î

unlimited company ÎÞÏÞ¹«Ë¾

unlimited liability ÎÞÏÞÔðÈÎ

unlisted security δÉÏÊÐ֤ȯ

unpresented cheque Ä©¶ÒÏÖ֧Ʊ

unsecured loan ÎÞµ£±£´û¿î£»ÐÅÓôû¿î

utmost good faith ¾ß×î¸ß³ÏÒâ¾ø¶ÔÕæÈ·

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