信托说明书-----不动产转移声明(中英文对照)

经济学中常见术语(中英文对照)经济术语价格术语trade term (price term)运费freight单价price码头费wharfage总值total value卸货费landing charges 金额amount关税customs duty净价net price印花税stamp duty含佣价price including commission港口税portdues回佣return commission 装运港portof shipment 折扣discount,allowance 卸货港port of discharge 批发价wholesale price 目的港portof destination零售价retail price进口许口证inportlicence现货价格spot price出口许口证exportlicence期货价格forward price 现行价格（时价）current price国际市场价格world (International)Marketpr ice离岸价（船上交货价）FOB-free on board成本加运费价（离岸加运费价）C&F-cost and freightpublic sector 公共部门,公共成分economic channels 经济渠道economic balance 经济平衡economic fluctuation 经济波动economic depression 经济衰退economic stability 经济稳定economic policy 经济政策economic recovery 经济复原understanding 约定concentration 集中holding company 控股公司trust 托拉斯cartel 卡特尔rate of growth 增长economic trend 经济趋势economic situation 经济形势infrastructure 基本建设standard of living 生活标准,生活水平purchasing power, buying power 购买力scarcity 短缺stagnation 停滞,萧条,不景气underdevelopment 不发达underdeveloped 不发达的developing 发展中的initial capital 创办资本frozen capital 冻结资金frozen assets 冻结资产fixed assets 固定资产real estate 不动产,房地产circulating capital, working capital 流动资本available capital 可用资产capital goods 资本货物reserve 准备金,储备金calling up of capital 催缴资本allocation of funds 资金分配contribution of funds 资金捐献working capital fund 周转基金revolving fund 循环基金,周转性基金contingency fund 意外开支,准备金reserve fund 准备金buffer fund 缓冲基金,平准基金sinking fund 偿债基金investment 投资,资产investor 投资人self-financing 自筹经费,经费自给current account 经常帐户(美作:checking account)current-account holder 支票帐户(美作:checking-account holder)cheque 支票(美作:check)bearer cheque, cheque payable to bearer 无记名支票,来人支票crossed cheque 划线支票traveller's cheque 旅行支票chequebook 支票簿,支票本(美作:checkbook) endorsement 背书transfer 转让,转帐,过户money 货币issue 发行ready money 现钱cash 现金ready money business, no credit given 现金交易,概不赊欠change 零钱banknote, note 钞票,纸币(美作:bill)to pay (in) cash 付现金domestic currency, local currency] 本国货币convertibility 可兑换性convertible currencies 可自由兑换货币exchange rate 汇率,兑换率foreign exchange 外汇floating exchange rate 浮动汇率free exchange rates 自由汇兑市场foreign exchange certificate 外汇兑换券hard currency 硬通货speculation 投机saving 储装,存款depreciation 减价,贬值devaluation (货币)贬值revaluation 重估价runaway inflation 无法控制的通货膨胀deflation 通货紧缩capital flight 资本外逃stock exchange 股票市场stock exchange corporation 证券交易所stock exchange 证券交易所,股票交易所quotation 报价,牌价share 股份,股票shareholder, stockholder 股票持有人,股东dividend 股息,红利cash dividend 现金配股stock investment 股票投资investment trust 投资信托stock-jobber 股票经纪人stock company, stock brokerage firm 证券公司securities 有价证券share, common stock 普通股preference stock 优先股income gain 股利收入issue 发行股票par value 股面价格, 票面价格bull 买手, 多头bear 卖手, 空头assigned 过户opening price 开盘closing price 收盘hard times 低潮business recession 景气衰退doldrums 景气停滞dull 盘整ease 松弛raising limit 涨停板break 暴跌bond, debenture 债券Wall Street 华尔街short term loan 短期贷款long term loan 长期贷款medium term loan 中期贷款lender 债权人creditor 债权人debtor 债务人,借方borrower 借方,借款人borrowing 借款interest 利息rate of interest 利率discount 贴现,折扣rediscount 再贴现annuity 年金maturity 到期日,偿还日amortization 摊销,摊还,分期偿付redemption 偿还insurance 保险mortgage 抵押allotment 拨款short term credit 短期信贷consolidated debt 合并债务funded debt 固定债务,长期债务floating debt 流动债务drawing 提款,提存aid 援助allowance, grant, subsidy 补贴,补助金,津贴output 产出,产量producer 生产者,制造者productive, producing 生产的products, goods 产品consumer goods 消费品article 物品,商品manufactured goods, finished goods 制成品,产成品raw product 初级产品semifinished goods 半成品by-product 副产品foodstuffs 食品raw material 原料supply 供应,补给input 投入productivity 生产率productiveness 赢利性overproduction 生产过剩农业farming林业forestry畜牧业animal husbandry副业sideline production 渔业fishing第一产业primary industry第二产业secondary industry第三产业tertiary industry生产资料means of production生活资料means of livelihood/subsistence 生产关系relations of production生产力productive forces公有制public ownership私有制private ownership全民所有制ownership by the entire/whole people社会主义集体所有制socialist collective ownership厉行节约，反对浪费to practice strict economy and combat waste外资企业foreign-funded enterprise合资企业joint venture 合作企业cooperative enterprise独资企业wholly foreign owned/funded ente。

金融词汇英语翻译(R)Ramping 炒高价格Random assignment 随机分配Rating 评级Rating Agency 信用评级机构Raw materials 原材料Real Estate Investment Trusts 房地产投资信托基金；不动产投资信托公司Realized interest rate 实现利率Recapitalization 资本重组；再资本化Recourse 追索权Recovery 复苏；上升；回本Recognition of ine 收入列帐Recycling 循环再用Red chip 红筹股Redeem/redemption 赎回Red Herring 初步（非正式）招股说明书Refinery 提炼Registration statement 登记声明REIT 房地产/不动产投资信托。

REIT/REITs 是英文Real Estate Investment Trust/Trusts的缩写- REITs证券像股票一样在主要交易所挂牌上市，但根据法律，公司只能投资于房地产行业。

Relative strength index 相对强弱指数Repackaged asset vehicles 重新包装的资产工具Replacement cost 重置本钱Representations and warranties 声明与保证Repurchase agreement 回购协议Residual asset 剩余资产Residual value 残值；剩余价值Resistance line 阻力线Resolution Trust Corporation (RTC) [美国] 清债信托公司Restricted securities 受限制证券Restructuring 改组；重组Resumption of trading 复牌；恢复买卖Retail players (= retail investors) 散户/个人投资者Retained earnings 未分配盈利；保存盈余Return on asset 资产回报（率）Return on capital employed 已投资资本回报（率）Return on equity 股本回报（率）Revenue-sharing 收入分成Revolving credit 循还贷款Right issue 供股（集资）Rights to the priority distributions 优先分派权Ring-fencing 绝缘防范Risk factor 风险因素Risk management 风险管理 - 控制和限制机构因暴露于金融市场变量（如汇率和利率，股价和商品价格，交易对手的信用素质）的变化而面临的风险。

五矿信托-远东国际特定租赁资产收益权投资03号集合资金信托计划之信托计划说明书重要提示：1.投资有风险，投资者认购/申购信托单位时应当认真阅读本《信托计划说明书》和《信托合同》；2.受托人将恪尽职守，履行诚实、信用、谨慎、有效管理的义务，但并不保证投资于信托计划无风险，也不保证最低收益。

五矿国际信托有限公司二零一二年二月前言根据《中华人民共和国信托法》、《信托公司管理办法》、《信托公司集合资金信托计划管理办法》及其他相关法律、法规，五矿国际信托有限公司（以下简称“五矿信托”或“受托人”）发挥自身的专业能力，推出“五矿信托-远东国际特定租赁资产收益权投资03号集合资金信托计划”，募集资金投资于远东国际租赁有限公司所享有的特定租赁资产收益权，最终实现本信托计划项下各受益人的利益最大化。

为满足资本市场上投资者进行集合投资获取收益的需求，便于投资者了解本信托计划项下信托产品的特性、预期收益情况和风险，进而做出正确的投资决策，五矿信托特制订本《信托计划说明书》。

1定义在《信托计划说明书》中，除非上下文另有解释或文义另作说明，《信托计划说明书》中的词语或简称具有如下含义：1.1本信托计划/信托计划：指“五矿信托-远东国际特定租赁资产收益权投资03号集合资金信托计划”。

1.2《信托计划说明书》/本说明书：指本《五矿信托-远东国际特定租赁资产收益权投资03号集合资金信托计划之信托计划说明书》以及对其任何有效的修订、变更和补充。

1.3《信托合同》：指本信托计划项下委托人与受托人签署的《五矿信托-远东国际特定租赁资产收益权投资03号集合资金信托计划之资金信托合同》和全部附件以及对其的任何有效修订、变更和补充。

1.4《认购/申购风险申明书》：指《五矿信托-远东国际特定租赁资产收益权投资03号集合资金信托计划之认购/申购风险申明书》。

1.5信托文件：指《信托计划说明书》、《信托合同》、《认购/申购风险申明书》和全部附件及对其的任何修订、变更和补充。

中国银行信托合同英文版篇一：股权购买协议中英文SERIES B PREFERRED SHAREPURCHASE AGREEMENTB 系列优先股股权购买协议W I T N E S S E T H:WHEREAS , the Board of Directors of the Company has determined that it is in the best interests of the Company to raise additional capital by means of the issuance of o XXXX of the Company’s Series B Preferred Shares, par value NIS per share , to the Investor, at a price per Share of US , and an aggregate purchase price of XX US Dollars , as more fully set forth in this Agreement; and鉴于，出于公司利益的考虑，公司董事会决定通过向投资方发行XXX股B 系列优先股来为公司筹集额外资本，票面价值为NIS ，每股XXX美元,购买价格总计XXX美元，如下文所示；WHEREAS , the Investor desires to invest in the Company an amount equal to the Investment Amount and purchase the Purchased Shares pursuant to the terms and conditions more fully set forth, and specifically subject to the Company’s achievement of a certain milestone as provided herein;鉴于，投资方愿意依据下述条款和条件、在公司取得一定里程碑时投资XXX美元购买股票. WHEREAS, concurrently with the signature of this Agreement, has delivered to the Investor a commitment letter in the form attached hereto as Schedulewhereby it has committed to transmit to the Company the balance of the OCS Funding Residual Amount in accordance with the terms set forth herein and therein.鉴于，本协议签署之时，XXXX（如下文定义）要向投资方以附件“”的格式递交承诺函，承诺向公司支付OCS 资金残留金额（如下文定义）NOW, THEREFORE, in consideration of the mutual promises and covenants set forth herein, the parties hereby agree as follows: 现在,在考虑到双方的承诺和契约规定，双方据此同意如下：股票的发行和购买Issue and Purchase of Shares. 股票的发行和购买Subject to the terms and conditions hereof, the Company shall issue and allot to the Investor, and the Investor shall purchase from the Company, an aggregate of of the Company’s Series B Preferred Shares , at a price per Share equal to the PPS, reflecting a pre-money valuation of the Company of xxx and calculated on a Fully Diluted Basis , for the aggregateInvestment Amount. Thecapitalization table of the Company reflecting the issued and outstanding share capital of the Company on a Fully Diluted Basis , immediately prior to and immediately following the Closing , is attached hereto as Schedule .根据相关条款及条件,公司应对投资方发行并分配股票,投资方应从公司购买总计xxxx股B系列优先股,每股价格为xxx美元,反映出在全面摊薄基础上，公司交易总额的交易前市值为xxx美元.附件公司的资产表反映了交易结束前后在全面摊薄基础上公司已发行的流通股本.For the purposes of this Agreement, “Fully Diluted Basis” shall mean all issued and outstanding share capital of the Company, including all ordinary shares of the Company, par value of NIS each , all Preferred A shares of the Company, par value of NIS each , and all Preferred B Shares, all securities convertible into Ordinary Shares being deemed soconverted, all convertible loans being deemed so converted all options, warrants and other rights to acquire shares or securities exchangeable or convertible for shares of the Company, being deemed so allocated, exercised and converted, and all options reserved for and/or allocated for issuance to employees, consultants, officers, service providers or directors of the Company pursuant to any current share option plans, agreements or arrangements heretofore, prior to the Closing, approved by the Board of the Company deemed converted and/or granted and/or exercised.“全面摊薄基础”代表公司已发行流通的股票.包括:1)所有的普通股,每股票面价值为;2)公司的A轮优先股和B轮优先股,每股票面价值为;3)所有被转换为普通股的证券;4)所有可转换贷款;5)被分配,行使和转换的所有期权,许可证或可取得可转换股票的其他权益; 6)在交割前，由公司董事会批准的、根据任何目前或未来激励性股票期权计划的协议或安排,为公司员工,顾问,高级管理人员,服务提供商,董事所保留的或直接向其分配的可被转化,授予,或行使的期权.shall be paid to the Company at and subject to the Closing as defined in Section 2 herein, in consideration for the issuance to the Investor of xxxx Preferred B Shares , an amount of shall be paid to the Company within xx months following the Closing Date in consideration for the issuance to the Investor of xxx Preferred B Shares , and the remaining amount of the 2“Third Installment” shall be paid to the Company at and subject to the Third Installment Date , in consideration for the issuance to the Investor of xxxxPreferred B Shares .投资方的注资金额应分三期投资如下:1)在交割时应投资xxxx美元,作为对价，投资方将享有xxx 轮优先股.2)应在交割日结束后的xx月内投资60万美元,投资方将获得xxxx股B轮优先股;3)剩下的作为第三期投资应于三期投资日支付,投资方可获得xxxx优先股2. The closing of the sale and purchase of the Purchased Shares shall take place at the offices of xxxx or remotely via the exchange of documents and signatures, at a time and on a date to be specified by the Parties, which shall be no later than the third Business Day after the satisfaction or waiver of all of the conditions set forth in Sections 7 and 8 below to be satisfied or waived or at such other time and place as the Company and the Investor mutually agree upon in writing , but in any event, no later than 45 days following the signing of this Agreement . “Business Day” shall mean any day other than Friday, Saturday, Sunday or any other day on which banks are legally permitted to be closed in Israelor in China. It is hereby clarified that to the extent the conditions set forth in Sections 7 and 8 below have not been satisfied as of the Closing Date,股票购买的售卖结束地点是xxxx 或通过远程交换文件和签名，具体日期双方决定,但不得晚于如下7和8条规定条件圆满完成或免除（除了依其特点应于交割满足的条件）后的3个工作日,或者投资方和公司书面商定的日期和地点,但是任何情况下不得超过本协议签署后的45天..工作日可为任何一天,但不包括周五,周六和周日或以色列或中国银行的法定非营业时间.此处需要澄清的是,如果截止交割日7条和8条规定下的条件不满意,双方同意此协议不具有效力,此处的任何一方不可撤销的放弃对对方的要求或本协议交割前出现的不利于预交割义务一方。

a fortiori更加；增强理由时之用词a priori先验地；从因至果；凭臆断推论ab initio自始（例如法律行为经撤销视之自始无效〕acceptance 承诺；接受要约；接盘；承盘acceptance of partial performance 契约的部分履行被接受acceptor承诺人；被要约的人accord 和解accord and satisfaction 和解与清偿accounting for profits 交代帐务accrual of action 诉讼产生acquiescence 默许act行为；作为action in personam 对人之诉（以人为对象之诉，例如请求损害赔偿〕action in rem 对物之诉（对物主张权利之诉讼〕action 诉讼actual breach实际违反契约ad idem主要部分之契合（例如契约〕ad interim临时；过度的ad respondendum 答辩；辩诉adequate remedy 足够的赔偿adjudication裁判；宣告（大都指破产之宣告〕advertisement 广告advertisement of auction sale 拍卖广告advocate出庭辩论之律师affidavit宣誓书affirmation 确认agent代理人agreement 协议agreement to discharge a contract 协议解约allegation陈述（指未经证实者而言〕；声言；指陈allege声称；辩称ambiguity含糊不清anticipatory breach 预先违反契约appeal 上诉appellant 上诉人appellate jurisdiction 上诉审appropriation 拨款arbitration 仲裁arrears迟延之欠款（例如逾期未付之租金〕arrest of judgment停止宣判（刑事被告在宣告判决前的提出理由声请停止宣判〕artificial legal person 法律拟制人；法人assignee 受让人assignment 转让assignment of contractual rights 契约权益之转让assignor让与人；转让人assistant 伙计assize of Mort D’aucestor继承土地被占收回诉讼assize of Novel Dissession 土地被占收回诉讼assizes 英国之巡回法庭assumpsit约定；允诺；口头契约；因违约而生之损害赔偿之诉asylum精神病院Attorney-General美国司法部长（或各州检察长〕attorney-at-law 律师（美国之称谓，美国无Solicitor及Barrister之区别〕auction 拍卖auction sale 拍卖auctioneer 拍卖人auctioneer’s request for bids 拍卖人请求投标averment事实之陈述；主张；辨正；证明bailee受寄人bailiff执达员；执达吏；承发吏bailment 寄托bailor寄托人bankruptcy,adjudication of 破产之宣告bar禁止；障碍bargaining power 磋商议价能力barrister律师（英国之称谓，或成barrister-at-law,俗称大律师，所以别与solicitor〕barter以物易物beneficial contract of service 有益之服务契约beneficiary 受益人benefit权益；受益bidder投标人；竞投人；出价人bilateral contract 双务契约tbill of exchange 汇票bill of lading载货证券；提货单；提单bill of sale出售票处binding具有约束力binding agreement 具有约束力之协议bona fide third party 善意第三人；善意之第三人bona fide 真实的；善意的bookmaking赌博登记赌注breach of contract 违约；违反契约broker经济burden 负担burden of proof 举证责任business efficacy 商业上的效力by-law（Bye-Laws）社团或公司之规程；附则canon law寺院法capacity to contract 订约能力carriage of goods by sea act 海上货物运送条例carrier 运送人causation 因果关系cause of action诉讼标的；诉之事由；案由；诉讼原因caveat emptor 购者自慎certiorari, writ of移审令（上级法院命令下级法院移送卷宗之公文〕；移送案件命令chain of causation 因果关系champerty 包揽诉讼chancellor 掌玺大臣chancery衡平法院chancery,court of 衡平法院（参阅supreme court of judicature〕chancery division 大法官庭（参阅supreme court of judicature〕charging order 扣押产物charter party （charta partita）佣船人chartered corporation 特许法人charterer佣船人chattel mortgage 质权cheque 支票cheque book 支票簿chose in action 侵权civil law民事法；民法；大陆法clear evidence 明显的证据client律师之当事人co-respondent共同被告］——通常指离婚诉讼中被牵涉之奸夫或奸妇〕code法典collateral附属；附属物品commission of lunacy 精神病的鉴定commit a crime 犯罪committal扣押人身份common intent共同企图common law普通法；习惯法common mistake 共同错误common plea ,court of 普通法诉讼法院（参阅supreme court of judicature〕communicates through the post 邮递传达communication of acceptance 承诺的传达；承诺的通知complain陈诉；揭发；告诉complainant 告诉人；陈诉人complaint控诉；书状；诉之陈述compromise 妥协；和解conciliation调停；调解；和解concurrent condition 并行条件concurrent jurisdiction数法院同有管辖者condition主要条款；重要条款；条件condition precedent先决条件；停止条件condition subsequent 解除条件conditional agreement 附有条件协议conduct,by 行为conflict of laws冲突法；国际私法consensus ad idem 意思一致consequential loss间接损失；从属损失consideration契约当事人间相互对待给付；使负担义务者受契约义务之代价；报偿；对价；约因consideration must be sufficient ,but need not be adequate 约因必须有价值，但不必相等consignation 提存consignee受货人；受托人；收货人consignor 托运人construction 解释contempt藐视法庭contingent condition 决定性事故contingent fee承办意外事故之诉讼酬金contract合同；契约contract,quasi 准契约contract for future separation 未来分居契约contract in restraint of marriage 限制婚约的契约contract in unreasonable restraint of trade 不合理的限制贸易契约contract of carriage 运输契约contract of employment 雇用契约contract of service 服务契约或劳务契约contract out of the jurisdication of the courts 录U夺法庭审判权之契约contract prejudicial to the administration of justice 阻碍司法公正之契约contract that is sexually immoral 涉及性犯罪之契约contract that tends to corruption in public life 败坏公共生活之契约contract to commit a crime ,tort or fraud on a third party 犯罪；侵权或欺骗第三者的契约contract uberrimae fidei完全坦白之契约；老实信用之契约contract for necessaries 必需品契约contract for personal services 个人服务契约contract under seal加盖印鉴之契约；盖印契约contracts which lack mutuality 缺少相互性之契约contracts which require constant supervision 需要法院不断监管之契约contrary to public policy 违反公共政策contribution 分担conversion侵占他人之财物coronation 力口冕corpus juris 法典corpus juris civilis 罗马民法法典counter-offer 反要约counter-claim 反诉county court地方法院（或可称州中之郡法院，就其管辖之权限而言，相当于地方法院〕coupon彩券或赠券court of appeal上诉法院（指经此不能再提起上诉〕count of common pleas 普通诉讼法庭count of last resort终审法院（指经此不能再提起上诉〕covenant缔约；承诺credit信贷；贷款creditor债权人creme 犯罪criminal law 刑事法cross-examination盘问；盘诘；交叉询问（指庭讯时本造律师向当事人及证人，或对造律师向本造当事人及证人之盘诘。

在外土地拥有人absentee landowner经确定的业权absolute title补缴地价additional premium遗产管理人administrator of estate誓章；宣誓书affidavit附属乡村；属村affiliated village转让期alienation period转让限制期alienation restriction period 祖业ancestral property附属建筑物ancillary building地税及补价分摊apportionment of Crown rent and pr emium应课差饷租值分摊apportionment of rateable value差饷分摊apportionment of rates原则上批准书approval-in-principle letter 评定补价assessed premium承让人assignee转让；转让契约assignment转让契约备忘录assignment memorial转让权assignment right转让人；出让人assignor受让人assigns地政总署助理署长Assistant Director of Lands征求同意书assumption paper认可构筑物；认可搭建物authorized structure认可租客authorized tenant实益业主；实益拥有人beneficial owner受益人beneficiary现存受益人beneficiary living集体官契Block Crown Lease集体契约block lease原籍村民bona fide villager违约breach of contract屋地；建筑用地building lot屋宇地政署Buildings and Lands Department建筑物条例执行处Buildings Ordinance Office (BOO)重建单位built-back accommodation清拆申请书CAF (Clearance Application Form)停工令Cease Work Order中央户籍资料central index楼宇落成证明书Certificate of Completion 合约完成证明书；完工证；满意纸(俗称) Certificate of Compliance豁免证明书Certificate of Exemption楼宇主要用途证明书Certificate of Primary User of Pre mises登记证明书；注册证明书(土地注册处)；注册证书(业主立案法团) certificate of registration业权证明书Certificate of Title核证副本certified copy祠堂chi tong'宗族clan官地租用牌照；官地牌照CLL (Crown Land Licence)封闭令Closure Order共同承租人co-lessee共同业主；业权共有人；共同拥有人co-owner 共同业权；共有业权co-ownership同一拥有权common ownership分权共有物业common property分隔墙compartment wall完成规定事项证明书compliance letter优惠租金concessionary rent优惠权；丁权concessionary right (small house)换地条件；换地规约conditions of exchange 施工同意书(俗称「开工纸」) Consent on Commencement of Build ing Works转让同意书Consent to Assign售卖同意书Consent to Sell业权转易；产权转易conveyance田土转易组(地政总署组别) Conveyancing Sections反对迁出通知书Counter Notice契约；契诺；规约covenant契诺受益人covenantee契诺承诺人covenantor契约、条款及但书covenants, clauses and provisos越村小型屋宇申请；外丁提出小型屋宇申请cross village small house applicati on官地Crown land地税Crown rent缴纳地税通知书Crown Rent Demand Note 地税册Crown Rent Roll官地权Crown rights契据；契约deed拨地契据deed of appropriation转让契据deed of assignment契约deed of covenant交换契deed of exchange送让契deed of gift有问题的业权defective title拆卸楼宇令Demolition Order转接业主derivative landlord已厘定的地税determined Crown rent地政总署署长Director of Lands产权处置disposition of property...地政处... District Lands Office地政专员District Lands Officer正式获授权人员duly authorized officer 地役权；附属建筑物easement产权负担encumbrance原有乡村established village交出土地换取政府重新批地exchange by surrender and regrant (of land)换地承担exchange commitment换地权益；换地权益书exchange entitlement 豁免管制令Exclusion Order独有管有权；单独拥有权exclusive possession签立转让契约；转让契约的签立execution of assignment豁免条件exemption condition政府租契期满expiry of government lease 发给小型屋宇承批人的延长建筑规约限期最后警告书Final Warning Letter for Building Covenant Extension to Small House Gran tee 没收物业权；丧失物业权forfeiture of property right没收租住权forfeiture of tenancy平整工程及辅助工程formation and servicing不完整私人地段fragmented private lot自由转让业权契据Free Assignment Title Deed十足地价full premium妥善业权good title政府产权转让government conveyancing政府批地书government grant政府租契government lease政府产业署署长Government Property Administrator政府产业署Government Property Agency地租government rent村屋污水排放指南Guidance Notes on Discharges from Village Houses总契承租人head lessee乡(由多个村组成) heung (formed by villages)新?玎l议局Heung Yee Kuk New Territories屋宇权益house entitlement屋宇地段；屋地house lot新界原居民indigenous New Territories resident 原居村民indigenous villager可承继的租住权inheritable tenancy买卖通知书Instruction for Sale and Purchase 在世时的转易inter vivos conveyance土地权益interest in land联名持有人joint holder共同责任；共同的法律责任joint liability 共有权；共同业权joint ownership联权共有物业joint property联权共有；共同租住权(公屋)；不可由第三者继承的共同业权(居屋)；相互继承的共有业权joint tenancy联权共有人；联名业主；联名承租人joint tenant联席村议会joint village council地政部(地政总署组别) Land Division土地交换权利Land Exchange Entitlement (LEE)不可独立转让的土地land incapable of separate alienati on土地契约；批地契约land lease土地业权；土地拥有权land ownership土地注册处Land Registry土地业权记录land title record土地发展公司(简称「土发公司」) LDC (Land Development Corporation) 租契持有人lease holder批租期；租赁年期lease term合法占用人legal occupier非土地遗赠继承人legatee出租人的业权lessor's title同意书；接受通知书letter of acceptance 保证书letter of assurance取消官地租用牌照通知书letter of cancellation of Crown La nd Licence合约完成证明书；完工证letter of compliance同意书letter of consent换地证letter of exchange不反对入住书(重建屋宇) letter of no objection to occupy 修正屋界批准书letter of rectification of house b oundary暂准书letter of toleration遗产管理书letters for administration乡村式屋宇许可证Licence for Village-type House原有乡村名册list of established villages原居村民名册list of indigenous villagers认可乡村名册list of recognized villages地段lot父系male line 父系后裔male line descendant司理(「祖」或「堂」) manager (of 'tso' or 'tong')修订书modification letter延期履行；延期履行权；冻结；冻结期moratorium 共有业权multiple ownership公共契约mutual covenant...土地注册处... New Territories Land Registry新界契约New Territories Lease新界小型屋宇政策New Territories Small House Policy 不计地价；免地价nil premium不反对通知书No Objection Letter「不反对占用」No Objection to Occupation'不得转让期non-alienation period不得转让条款non-assignment clause不得转让的租住权non-assignment tenancy着令迁出通知书Notice of Evacuation判定补偿额公告Notice of Final Awards拟申请封闭令通知书Notice of Intention to Apply fora Closure Order新租约或重订租约通知书Notice of New Letting or Renewal Agreement反对通知书notice of objection物业重行使用通知书Notice of Re-occupation收地通告Notice of Resumption迁出通知书NTQ (notice to quit)入伙纸；入住许可证；占用许可证occupation permit业主同意书owner's consent分权拥有人owners in common分权共有权ownership in common部分所有权part ownership官契年期；官地批租年期period of Crown lease定期租赁periodic tenancy拥有权；占有业权possessory title授权书power of attorney地价；土地补价；补价(居者有其屋计划)；标金(投标) premium地价分摊premium apportionment转让费premium on assignment市值租金prevailing market rent承诺书(俗称「回头纸」) promissory note修订合约完成证明书；修订完工证Qualified Certificate of Compliance 重建工程re-erection works重新界定旧批约地段redefinition of old scheduled lots 地段注册持有人registered lot owner注册司理(「祖」或「堂」) registered manager (of 'tso' o r 'tong')重批土地；重批契约regrant重批已届满契约regrant of expired lease 补地价regrant premium恢复原状通知书reinstatement notice清拆令Removal Order租金优惠小组（东区）(地政总署组别) Rent Concession (East)租金优惠小组（西区）(地政总署组别) Rent Concession (West)迁置屋宇(搬村) resite house (village removal)天台违例构筑物；天台违例搭建物rooftop illegal structure乡事委员会；乡事会Rural Committee买卖协议；买卖合约sale and purchase agreement短期豁免书Short Term Waiver (STW)小型屋宇(前称「丁屋」) small house兴建小型屋宇条件small house conditions 批准建造小型屋宇；小型屋宇批地small house grant小型屋宇政策Small House policy全权业主；唯一拥有人sole owner业权状况证明书state of title certificate转租权益；分租权益subleasehold interest 业权继承人successor in title短期豁免书temporary waiver分权共有人tenants in common批租期；年期；租用权tenure 批租期term业权title业权登记册Title Register「堂」'tong'业权转移transfer of property right转移租用权transfer of tenancy承转人transferee出让人transferor「祖」'tso'转租；分租；分契(合作建屋计划)；分租租契；分租约underlease转租入人；分承租人；分租人；分契承批人underlessee转租出人；分批租人；分契批出人underlessor 统一业权unify title「乡村式发展」用途区'V' zone归...名下；转归予vested in归属不同业主vested in different owners 乡村建屋地段village building lot村务委员会village committee乡村委员会；村务委员会village council乡村范围village environs施工通知；施工令Works Order不动产名词索引不动产名词索引Real Estate index一致性原则Principle of Conformity一般合伙型态General Partnership人口统计变数Demographics人寿保险公司Life Insurance Companies土地利用计划Land Use Plan土地使用分区管制Zoning土地使用分区管制状态Zoning Controls小公司股票Small Company Stocks工业用不动产Industrial Real Estate工业用地Industrial Land不可分散的Nondiversifiable不可移动特性Immobility不动产Real Estate不动产投资辛迪加Real Estate Investment Syndicate不动产投资信托基金Real Estate Investment Trust, REIT 不动产所有权Estate不动产抵押贷款Mortgage不动产抵押贷款相关证券Mortgage-Related Securities, MRS不动产抵押贷款证券Mortgage-Backed Security, MBS不动产抵押贷款权的传递证券Mortgage Pass-Through Securities不动产权Real Property中位房价Median House Price中性风险者Risk-Neutral内部报酬率Internal Rate of Return, IRR内插法Intrapolation公开拍卖Auction分散投资Diversification比率分析Ratio Analysis毛收益乘数法Gross Income Multipler主要租户Major Tenent主观价值Subjective value出口扩张Export Expansion出租性住宅不动产Rental Housing出售清偿Due on Sale加速偿债Acceleration加权平均资金成本法Weighted Average Cost of Capital M ethod可交易定期存款Negotiable Bank Certificates of Dep osits可行性分析Feasibility Analysis可开支票的存款Checkable Deposits史普五百指数Standard and Poor 500 外部成本External Costs外部利益External Benefits市地重划市政公债Municipal Bonds市区Downtown市场比较法Market Comparable Method市场交易区Market Trading Area市场萃取法Market Extraction Technique 市场资产组台Market Portfolio市场价值Market value本益比Price Earning Ratio未来值Future value 未来值因子Future value Factor永久年金Perpetuity生产工具trade fixture交叉弹性Cross Elasticity交易所形式Exchange交易价格Transaction Price全国不动产投资基金协会National Association of Real Estate Investment Trusts, NAREIT全国不动产经纪人协会National Association of Realtors全国加权平均存款利率The Weighted Average National Cost of Fund全国平均抵押贷款利率，The National Average of Fixed In terest Rates on Mortgage Loans全国地产投资咨议会National Council of Real Estate Investment Fund，NCREIF全国抵押贷款协会Federal National Mortgage Associatio n, FNMA共同基金Mutual Funds共同储蓄银行Mutual saving，Banks共有公寓condomenium共变数Covariance同意书Promissory Note名目利率Nominal Interest Rate名目性资资Nominal Asset回收产业Reversion地役权Easement地契约束Deed Restriction多重使用中心Multiuse Center存款机构的管制取消及货币控制法案Depository Institution Deregulation and Monetary Control Act年金Annuity年金的未来值因子Annuity Future value Factor成交成本closing costs收益性财产Income-Producing Properties 收益乘数Income Multiplier收益还原法Income Method有限合伙型态Limited Partnership次级不动产抵押贷款市场the Secondary Mortgage Market次级市场secondary Market自由持有Freehold住宅与都市发展部Department of Housing and Urban De velopment, MUD住家黄金时期Golden Housing Era低顺位抵押贷款Junior Mortgage利率指标Interest Rate Index利率风险Interest Risk利率调整下限Interest Rate Floor利率调整上限Interest Rate Cap即兴性商品Impulsive Goods完全所有权Fee Simple Estate技术违约Technical Default折现率Discount Rate折现调整之现金流量分析法Discounted Cash Flow Analysis投资者的偏好Preference投资报酬率Investment Yields改良物Improvement每月债务总支出Total Debt Obligation每年百分利率Annual Percentage Rate, APR每年真实报酬率Effective Annual Yield, EAY沈入基金Sinking Fund沈入基金因子Sinking Fund Factor辛迪加式有限合伙Limited Partnership Syndication两平比率Break-even Ratio典型投资者Typical Investor到期类别Tranche固定付款贷款Constant Payment Mortgage 固定收入证券Fixed Income Securities固定还本抵押贷款The Constant Amortization Mortgage Loan房地产Real Estate房屋政策housing policy要求的报酬率required rate of returns 抵押贷款保险Mortgage Insurance 抵押贷款常数Mortgage Constant抵押贷款债券Mortgage-Backed Bonds抵押贷款传递债券Mortgage Pay-Through Bonds抵押贷款证券Mortgage-Backed Securities 小区购物中心Community Center社会元素，Social Elements股利分配利得Dividend Yield股东Shareholers股权Equity股权不动产投资信托基金Equity REITs花园公寓Garden Apartment初级市场Primary Market金融公司Finance Companies金融机构Financial Intermediaries长期公司债Corporate Bonds长期持有Buy and Hold长期政府公债Long Term Government Bonds附加利率Interest Rate Margin非持有性产业Estate Not in Possession 非拥有性使用权Nonpossessory Interest 信用联盟Credit Unions保险费Premiums前门法Front Door Approach城郊区Suburban待收产业Remainder后门法Back Door Approach持有中财产权Estate in Possession持续的交易Continuous Trading流动性Liquidity流动性风险Liquidity Risk流通性Liquidity相关系数Correlation Coefficient美国股票交易所American Stock Exchange, AMEX耐久性Durability衍生证券Derivatives负偿债Negative Amortization郊区购物中心Shopping Mall重新融资Refinancing重开发Redevelopment重置成本法Replacement Cost Method风险充分分散Well-Diversified风险贴水Risk Premium借款人Mortgagor借贷条件Terms of Loan借钱成本Borrowing Cost夏普指数Sharpe Index套利定价模型Arbitrage Pricing Model 容积率Floor-Area-Ratio效率前缘Efficient Frontier效率前缘组合Efficient Frontier Portfolio时间价值Time value气球式贷款Balloon Mortgage消费者物价指数Consumer Price Index, CPl消费财Consumption Goods真实报酬率Real Return租用持有Leasehold租金管制Rent Control贡献性原则Principles of Contribution 纽约股票交易所New York Stock Exchange, NYSE财物产品Financial Product财务杠杆Financial Leverage财产权Property Rights退伍军人局Veteran Administration退伍军人保证贷款VA Insured Mortgage退休金Private and Government Retirement F unds退休基金Pension Funds高顺位抵押贷款Senior Mortgage时间价值Time value健生指标Jensen Index动产权Personal Property区域购物中心Regional Center商业票据Commercial Papers商业用地Commercial Land基本比率Basic Rate基本财货Basic Goods专门性购物中心Special Center专业估价师Appraiser崔拿指标Treyner Index强迫清售抵押品Foreclosure混合不动产基金时间价值Commingled Real Estate Fund净收益乘数Net Income Multiplier净现值法Net Present value，NPV现金流入Cash Inflows现金流出cash Outflows现金流量Cash plows现值Present value现值因子Present value Factor第二次出口扩张第二次进口替代统计推论法Statistical Inference Method 组合可能区域Portfolio Possibility Area 累加法Summation Method终身财产权Life Estate通用汽车金融公司General Motors Acceptance Corporatio n, GMAC逐年持有Year-to-Year Estate都市更新Urban Renew都市复苏Revitalization最小平方法Least Squares Regression最佳使用原则Principle of Contribution 喜好风险者risk-lover替代性原则Principle of Substitution期望原则Principle of Anticipation期望报酬率Expected Rate of Return残差技术法Residual Technique短期政府公债Treasury Bills税后权益报酬率Cash on Cash Rate of Return税盾Tax Shield费雪方程式Fisher Equation贷款人Mortgagee贷款支付所得比率Payment to Income Ratio贷款本息Mortgage Payment贷款常数Mortgage or Loan Constant贷款率Loan to value Ratio贷款组合Mortgage Pools贷款违约Mortgage Default贷款余额Loan Balance贷款额度价值比Loan to value Ratio超区域购物中心Super-Regional Center超额报酬率Excess Return进口替代Import Substitution债券Debt Instruments债务保障比率Debt Coverage Ratio债权不动产投资信托基金Mortgage REITs 债权保障比率技术Debt Coverage Ratio Technique债权担保security传递证券Pass Through Securities爱尔伍德抵押权益法Ellwood Mortgage Equity Method经纪人报酬率Broker's Rate of Return资本化比率Capitalization Rate资本财Capital Goods资本资产订价模型The Capital Asset Pricing Model, C APM资本还原率Capitalization Rate资产组合Portfolio资产组合理论Portfolio Theory资产报酬率Return to Asset农业用地Agricultural Land违约风险Default Risk尝试错误法Trial and Error实质利率Real Interest Rate实质性资产Real Asset渐近加付法Graduate Payment Mortgage ,GPM管制的取消Deregulation价格交叉弹性Cross-Price Elasticity标准差Standard Deviation潜在拥有Potentially Possessory质押权Liens质押权理论Lien Theory邻里购物中Neighborhood Center担保surety担保抵押贷款债权凭证Collateralized Mortgage Obligations 整体资本还原比率Overall Capitalization Rate机构投资人（者）Institutional Investors 办公用不动产，Office Real Estate Property选择权option随价调整法Price Level Adjustment Mortgage，PLAM 随机变数Random variable储贷机构危机Savings and Loans Crises储蓄存款Saving Deposits储蓄贷款机构Savings and Loans Associations营业净利益Net Operating Income, NOI营运比率Operating Ratio获利能力分析Profitability Analysis总债务支出所得比Total Obligation Ratio联邦住宅局Federal Housing Administration, FHA 联邦房贷银行系统Federal Home Loan Bank System, FHL B联邦国家抵押贷款协会Federal National Mortgage Associatio n，FNMA联邦储贷机构保险制度Federal Savings and Loans Insurance Corporation, FSLIC购物中心Shopping Center趋避风险者Risk-Averter避险Hedge还本期法Payback Period柜台式Over-the-Counter, OTC转换程序conversion Process额外成本Marginal or Incremental Cost of Borrowing罗素指数Russell Index证券Security证券化Securitization关键租户Anchor Tenent关键商店Anchor Store权状理论Title Theory权益报酬率Equity Rate of Return权益增加Equity Build-up变动利率贷款法Adjustable Rate Mortgage 变现性Liquidity变异数Variance不动产法律词汇英汉absentee landowner 在外土地拥有人absolute title 经确定的业权additional premium 补缴地价administrator of estate 遗产管理人affidavit 誓章；宣誓书affiliated village 附属乡村；属村alienation period 转让期alienation restriction period 转让限制期ancestral property 祖业ancillary building 附属建筑物apportionment of Crown rent and premiu m 地税及补价分摊apportionment of rateable value 应课差饷租值分摊apportionment of rates 差饷分摊approval-in-principle letter 原则上批准书assessed premium 评定补价assignee 承让人assignment 转让；转让契约assignment memorial 转让契约备忘录assignment right 转让权assignor 转让人；出让人assigns 受让人Assistant Director of Lands 地政总署助理署长assumption paper 征求同意书authorized structure 认可构筑物；认可搭建物authorized tenant 认可租客beneficial owner 实益业主；实益拥有人beneficiary 受益人beneficiary living 现存受益人Block Crown Lease 集体官契block lease 集体契约bona fide villager 原籍村民breach of contract 违约building lot 屋地；建筑用地Buildings and Lands Department 屋宇地政署Buildings Ordinance Office (BOO) 建筑物条例执行处built-back accommodation 重建单位CAF (Clearance Application Form) 清拆申请书Cease Work Order 停工令central index 中央户籍资料Certificate of Completion 楼宇落成证明书Certificate of Compliance 合约完成证明书；完工证；满意纸(俗称)Certificate of Exemption 豁免证明书Certificate of Primary User of Premise s 楼宇主要用途证明书certificate of registration 登记证明书；注册证明书(土地注册处)；注册证书(业主立案法团)Certificate of Title 业权证明书certified copy 核证副本chi tong' 祠堂clan 宗族CLL (Crown Land Licence) 官地租用牌照；官地牌照Closure Order 封闭令co-lessee 共同承租人co-owner 共同业主；业权共有人；共同拥有人co-ownership 共同业权；共有业权common ownership 同一拥有权common property 分权共有物业compartment wall 分隔墙compliance letter 完成规定事项证明书concessionary rent 优惠租金concessionary right (small house) 优惠权；丁权conditions of exchange 换地条件；换地规约Consent on Commencement of Building Wo rks 施工同意书(俗称「开工纸」)Consent to Assign 转让同意书Consent to Sell 售卖同意书conveyance 业权转易；产权转易Conveyancing Sections 田土转易组(地政总署组别)Counter Notice 反对迁出通知书covenant 契约；契诺；规约covenantee 契诺受益人covenantor 契诺承诺人covenants, clauses and provisos 契约、条款及但书cross village small house application越村小型屋宇申请；外丁提出小型屋宇申请Crown land 官地Crown rent 地税Crown Rent Demand Note 缴纳地税通知书Crown Rent Roll 地税册Crown rights 官地权deed 契据；契约deed of appropriation 拨地契据deed of assignment 转让契据deed of covenant 契约deed of exchange 交换契deed of gift 送让契defective title 有问题的业权Demolition Order 拆卸楼宇令derivative landlord 转接业主determined Crown rent 已厘定的地税Director of Lands 地政总署署长disposition of property 产权处置... District Lands Office ...地政处District Lands Officer 地政专员duly authorized officer 正式获授权人员easement 地役权；附属建筑物encumbrance 产权负担established village 原有乡村exchange by surrender and regrant (of land) 交出土地换取政府重新批地exchange commitment 换地承担exchange entitlement 换地权益；换地权益书Exclusion Order 豁免管制令exclusive possession 独有管有权；单独拥有权execution of assignment 签立转让契约；转让契约的签立exemption condition 豁免条件expiry of government lease 政府租契期满Final Warning Letter for Building Cove nant Extension to Small House Grantee 发给小型屋宇承批人的延长建筑规约限期最后警告书forfeiture of property right 没收物业权；丧失物业权forfeiture of tenancy 没收租住权formation and servicing 平整工程及辅助工程fragmented private lot 不完整私人地段Free Assignment Title Deed 自由转让业权契据full premium 十足地价good title 妥善业权government conveyancing 政府产权转让government grant 政府批地书government lease 政府租契Government Property Administrator 政府产业署署长Government Property Agency 政府产业署government rent 地租Guidance Notes on Discharges from Vill age Houses 村屋污水排放指南head lessee 总契承租人heung (formed by villages) 乡(由多个村组成)Heung Yee Kuk New Territories 新?玎l议局house entitlement 屋宇权益house lot 屋宇地段；屋地indigenous New Territories resident 新界原居民indigenous villager 原居村民inheritable tenancy 可承继的租住权Instruction for Sale and Purchase 买卖通知书inter vivos conveyance 在世时的转易interest in land 土地权益joint holder 联名持有人joint liability 共同责任；共同的法律责任joint ownership 共有权；共同业权joint property 联权共有物业joint tenancy 联权共有；共同租住权(公屋)；不可由第三者继承的共同业权(居屋)；相互继承的共有业权joint tenant 联权共有人；联名业主；联名承租人joint village council 联席村议会Land Division 地政部(地政总署组别)Land Exchange Entitlement (LEE) 土地交换权利land incapable of separate alienation 不可独立转让的土地land lease 土地契约；批地契约land ownership 土地业权；土地拥有权Land Registry 土地注册处land title record 土地业权记录LDC (Land Development Corporation) 土地发展公司(简称「土发公司」)lease holder 租契持有人lease term 批租期；租赁年期legal occupier 合法占用人legatee 非土地遗赠继承人lessor's title 出租人的业权letter of acceptance 同意书；接受通知书letter of assurance 保证书letter of cancellation of Crown Land Licence 取消官地租用牌照通知书letter of compliance 合约完成证明书；完工证letter of consent 同意书letter of exchange 换地证letter of no objection to occupy 不反对入住书(重建屋宇)letter of rectification of house bound ary 修正屋界批准书letter of toleration 暂准书letters for administration 遗产管理书Licence for Village-type House 乡村式屋宇许可证list of established villages 原有乡村名册list of indigenous villagers 原居村民名册list of recognized villages 认可乡村名册lot 地段male line 父系male line descendant 父系后裔manager (of 'tso' or 'tong') 司理(「祖」或「堂」)modification letter 修订书moratorium 延期履行；延期履行权；冻结；冻结期multiple ownership 共有业权mutual covenant 公共契约... New Territories Land Registry ...土地注册处New Territories Lease 新界契约New Territories Small House Policy 新界小型屋宇政策nil premium 不计地价；免地价No Objection Letter 不反对通知书No Objection to Occupation' 「不反对占用」non-alienation period 不得转让期non-assignment clause 不得转让条款non-assignment tenancy 不得转让的租住权Notice of Evacuation 着令迁出通知书Notice of Final Awards 判定补偿额公告Notice of Intention to Apply for a C losure Order 拟申请封闭令通知书Notice of New Letting or Renewal Agre ement 新租约或重订租约通知书notice of objection 反对通知书Notice of Re-occupation 物业重行使用通知书Notice of Resumption 收地通告NTQ (notice to quit) 迁出通知书occupation permit 入伙纸；入住许可证；占用许可证owner's consent 业主同意书owners in common 分权拥有人ownership in common 分权共有权part ownership 部分所有权period of Crown lease 官契年期；官地批租年期periodic tenancy 定期租赁possessory title 拥有权；占有业权power of attorney 授权书premium 地价；土地补价；补价(居者有其屋计划)；标金(投标)premium apportionment 地价分摊premium on assignment 转让费prevailing market rent 市值租金promissory note 承诺书(俗称「回头纸」) Qualified Certificate of Compliance 修订合约完成证明书；修订完工证re-erection works 重建工程redefinition of old scheduled lots 重新界定旧批约地段registered lot owner 地段注册持有人registered manager (of 'tso' or 'tong' ) 注册司理(「祖」或「堂」)regrant 重批土地；重批契约regrant of expired lease 重批已届满契约regrant premium 补地价reinstatement notice 恢复原状通知书Removal Order 清拆令Rent Concession (East) 租金优惠小组（东区）(地政总署组别)Rent Concession (West) 租金优惠小组（西区）(地政总署组别)resite house (village removal) 迁置屋宇(搬村)rooftop illegal structure 天台违例构筑物；天台违例搭建物Rural Committee 乡事委员会；乡事会sale and purchase agreement 买卖协议；买卖合约Short Term Waiver (STW) 短期豁免书small house 小型屋宇(前称「丁屋」)small house conditions 兴建小型屋宇条件small house grant 批准建造小型屋宇；小型屋宇批地Small House policy 小型屋宇政策sole owner 全权业主；唯一拥有人state of title certificate 业权状况证明书subleasehold interest 转租权益；分租权益successor in title 业权继承人temporary waiver 短期豁免书tenants in common 分权共有人tenure 批租期；年期；租用权term 批租期title 业权Title Register 业权登记册'tong' 「堂」transfer of property right 业权转移transfer of tenancy 转移租用权transferee 承转人transferor 出让人'tso' 「祖」underlease 转租；分租；分契(合作建屋计划)；分租租契；分租约underlessee 转租入人；分承租人；分租人；分契承批人underlessor 转租出人；分批租人；分契批出人unify title 统一业权'V' zone 「乡村式发展」用途区vested in 归...名下；转归予vested in different owners 归属不同业主village building lot 乡村建屋地段village committee 村务委员会village council 乡村委员会；村务委员会village environs 乡村范围Works Order 施工通知；施工令Real Estate index 不动产名词索引不动产名词索引Principle of Conformity 一致性原则General Partnership 一般合伙型态Demographics 人口统计变数Life Insurance Companies 人寿保险公司Land Use Plan 土地利用计划Zoning 土地使用分区管制Zoning Controls 土地使用分区管制状态Small Company Stocks 小公司股票Industrial Real Estate 工业用不动产Industrial Land 工业用地Nondiversifiable 不可分散的Immobility 不可移动特性Real Estate 不动产Real Estate Investment Syndicate 不动产投资辛迪加Real Estate Investment Trust, REIT 不动产投资信托基金Estate 不动产所有权Mortgage 不动产抵押贷款Mortgage-Related Securities, MRS 不动产抵押贷款相关证券Mortgage-Backed Security, MBS 不动产抵押贷款证券Mortgage Pass-Through Securities 不动产抵押贷款权的传递证券Real Property 不动产权Median House Price 中位房价Risk-Neutral 中性风险者Internal Rate of Return, IRR 内部报酬率Intrapolation 内插法Auction 公开拍卖Diversification 分散投资Ratio Analysis 比率分析Gross Income Multipler 毛收益乘数法Major Tenent 主要租户Subjective value 主观价值Export Expansion 出口扩张Rental Housing 出租性住宅不动产Due on Sale 出售清偿Acceleration 加速偿债Weighted Average Cost of Capital Metho d 加权平均资金成本法Negotiable Bank Certificates of Deposit s 可交易定期存款Feasibility Analysis 可行性分析Checkable Deposits 可开支票的存款Standard and Poor 500 史普五百指数External Costs 外部成本External Benefits 外部利益市地重划Municipal Bonds 市政公债Downtown 市区Market Comparable Method 市场比较法Market Trading Area 市场交易区Market Extraction Technique 市场萃取法Market Portfolio 市场资产组台Market value 市场价值Price Earning Ratio 本益比Future value 未来值Future value Factor 未来值因子Perpetuity 永久年金trade fixture 生产工具Cross Elasticity 交叉弹性Exchange 交易所形式Transaction Price 交易价格National Association of Real Estate In vestment Trusts, NAREIT 全国不动产投资基金协会National Association of Realtors 全国不动产经纪人协会The Weighted Average National Cost of Fund 全国加权平均存款利率The National Average of Fixed Interest Rates on Mortgage Loans 全国平均抵押贷款利率，National Council of Real Estate Invest ment Fund，NCREIF 全国地产投资咨议会Federal National Mortgage Association, FNMA 全国抵押贷款协会Mutual Funds 共同基金Mutual saving，Banks 共同储蓄银行condomenium 共有公寓Covariance 共变数Promissory Note 同意书Nominal Interest Rate 名目利率Nominal Asset 名目性资资Reversion 回收产业Easement 地役权Deed Restriction 地契约束Multiuse Center 多重使用中心Depository Institution Deregulation and Monetary Control Act 存款机构的管制取消及货币控制法案Annuity 年金Annuity Future value Factor 年金的未来值因子closing costs 成交成本Income-Producing Properties 收益性财产Income Multiplier 收益乘数Income Method 收益还原法Limited Partnership 有限合伙型态the Secondary Mortgage Market 次级不动产抵押贷款市场secondary Market 次级市场Freehold 自由持有Department of Housing and Urban Develo pment, MUD 住宅与都市发展部Golden Housing Era 住家黄金时期Junior Mortgage 低顺位抵押贷款Interest Rate Index 利率指标Interest Risk 利率风险Interest Rate Floor 利率调整下限Interest Rate Cap 利率调整上限Impulsive Goods 即兴性商品Fee Simple Estate 完全所有权Technical Default 技术违约Discount Rate 折现率Discounted Cash Flow Analysis 折现调整之现金流量分析法Preference 投资者的偏好Investment Yields 投资报酬率Improvement 改良物Total Debt Obligation 每月债务总支出Annual Percentage Rate, APR 每年百分利率Effective Annual Yield, EAY 每年真实报酬率Sinking Fund 沈入基金Sinking Fund Factor 沈入基金因子Limited Partnership Syndication 辛迪加式有限合伙Break-even Ratio 两平比率Typical Investor 典型投资者Tranche 到期类别Constant Payment Mortgage 固定付款贷款Fixed Income Securities 固定收入证券The Constant Amortization Mortgage Loan 固定还本抵押贷款Real Estate 房地产housing policy 房屋政策required rate of returns 要求的报酬率Mortgage Insurance 抵押贷款保险Mortgage Constant 抵押贷款常数Mortgage-Backed Bonds 抵押贷款债券Mortgage Pay-Through Bonds 抵押贷款传递债券Mortgage-Backed Securities 抵押贷款证券Community Center 小区购物中心Social Elements 社会元素，Dividend Yield 股利分配利得Shareholers 股东Equity 股权Equity REITs 股权不动产投资信托基金Garden Apartment 花园公寓Primary Market 初级市场Finance Companies 金融公司Financial Intermediaries 金融机构Corporate Bonds 长期公司债Buy and Hold 长期持有Long Term Government Bonds 长期政府公债Interest Rate Margin 附加利率Estate Not in Possession 非持有性产业Nonpossessory Interest 非拥有性使用权Credit Unions 信用联盟Premiums 保险费Front Door Approach 前门法Suburban 城郊区Remainder 待收产业Back Door Approach 后门法Estate in Possession 持有中财产权Continuous Trading 持续的交易Liquidity 流动性Liquidity Risk 流动性风险Liquidity 流通性Correlation Coefficient 相关系数American Stock Exchange, AMEX 美国股票交易所Durability 耐久性Derivatives 衍生证券Negative Amortization 负偿债Shopping Mall 郊区购物中心Refinancing 重新融资Redevelopment 重开发Replacement Cost Method 重置成本法Well-Diversified 风险充分分散Risk Premium 风险贴水Mortgagor 借款人Terms of Loan 借贷条件Borrowing Cost 借钱成本Sharpe Index 夏普指数Arbitrage Pricing Model 套利定价模型Floor-Area-Ratio 容积率Efficient Frontier 效率前缘Efficient Frontier Portfolio 效率前缘组合Time value 时间价值Balloon Mortgage 气球式贷款Consumer Price Index, CPl 消费者物价指数Consumption Goods 消费财Real Return 真实报酬率Leasehold 租用持有Rent Control 租金管制。

遗嘱第一页遗嘱第二页遗嘱第三页遗嘱第四页杰克逊遗嘱第五页以下为杰克逊遗嘱中文版内容：迈克尔-杰克逊最后遗嘱我，迈克尔-杰克逊，加州居民，宣布以下是我最后遗嘱，先前所做的遗嘱和附属条款全部无效。

一、我宣布我目前没有婚姻关系。

我同黛比-罗的婚姻关系已经解除。

我有三名在世的子女，普林斯-迈克尔-杰克逊，帕丽斯-迈克尔-凯瑟琳-杰克逊，普林斯-迈克尔-杰克逊II。

我没有其他子女，在世的或是已经死去的。

二、这份遗嘱代表了我处置有自由处置权的全部财产的意愿。

我放弃在我死亡时的财产处置权。

三、我将全部财产交付委托管理人管理，我曾做出一份修改和重新表述的信托声明并于2002年3月22日执行，通过迈克尔-杰克逊家庭信托明确了委托人和委托管理人关系，在我死前所作的任何修正都是有效的。

委托管理的全部财产的保有、管理和分配都将根据规章执行，不能视为单独的依遗嘱建立的信托基金。

如果因为任何原因导致这份遗产失效，或上述信托基金破产或被撤销，我将剩余财产转交给迈克尔-杰克逊家庭基金任命的其他委托管理人，该信托基金于2 002年3月22日进行了章程修改和重新表述。

我授权委托管理人按信托基金条款分割、管理、保有和分配信托基金，如上述条款同修订和重新表述的信托宣言一样适用同样范围和同等方式。

修订和重新表述的信托宣言在此全文表述，但并没有规定可以进行任何的后续修改。

委托管理人或任何继承委托管理人应依照执行。

四、我指定所有因我死亡或在我死亡之时需支付的联邦遗产税和州继承税(简称“遗产税”)由迈克尔•杰克逊家庭信托基金财产支付，包括由我的遗嘱检验财产归入以上基金的财产部分应由上述受托人按照相关条款进行。

本遗嘱所涉遗产之外的遗产税，除了构成基金财产的部分，应由上述财产获得者支付。

五、我指定约翰•布兰卡、约翰•麦克伦和巴里•希杰尔作为此遗嘱共同执行人。

如出现他们死亡、放弃、无行为能力、未能或者拒绝继续作为遗嘱共同执行人的情形，其他执行人应继续履行，不得指定其他代执行人。

信托一，信托的起源信托，是指委托人基于对受托人的信任，将其财产权委托给受托人，由受托人按委托人的意愿以自己的名义，为受益人的利益或者特定目的，进行管理或者处分的行为。

信托的起源可以追溯至公元前的古埃及，古埃及人用遗嘱的方式把自己的财产信托出去，转让给子女亲属。

到了古罗马时代，信托遗赠已成为古罗马法律遗赠制度中的一种间接遗赠方式。

现代信托制度是在英国形成的。

11世纪的英国，臣民笃信宗教，人们在死前大多将土地捐赠教会，教会与统治土地和臣民的封建领主之间的矛盾不断加深。

为了保护领主的利益，13世纪初，英国亨利三世下令制定颁布了《没收法》，规定凡把土地赠与教会的，要得到领主的许可，否则予以没收，以此来禁止人民向教会捐赠土地。

为了逃避《没收法》的限制，人们参照古罗马信托遗赠的方式创造出“尤斯制”，即臣民在遗嘱中指定一个教会以外的第三者，先把土地赠给第三者，第三者接受土地的目的则是为了教会的利益，第三者为教会管理土地，土地收益由教会享受。

尤斯制的产生和推广，是基于土地转让人和接受人之间的相互信任，因此，这种方式也叫“信托” 。

信托制度出现后，随着社会经济的发展，逐渐在世界各国发展起来，信托业较发达的国家主要是英国、美国和日本。

1886年，在苏格兰的爱丁堡市成立了最早的法人受托私人组织-“公共信托公司”。

法人受托私人组织基本上都以赢利为目的，这样，受托人就从原来的单纯提供无偿服务发展为办理包括以赢利为目的的各种信托业务。

信托的真正兴旺是在美国，美国的信托制度及其观念是同英国一脉相承的，但并没有囿于观念，具有很大的不同。

美国信托的发展是以股份公司的发展为基础的，主要是以各种有价证券为对象的信托；美国信托一开始就以法人受托为主。

日本是最早从制度上引进信托的大陆法系国家。

日本的信托源自美国，具有美国信托制度的一些特征，但又独具特色。

日本信托业务主要是金钱的信托，其他财产形式的信托也以融资为目的。

日本在其信托制度的引进过程中针对国情作了不少创新，著名的如“贷款信托”等，这使得日本的信托业十分活跃，是大陆法系国家中比较成功的。

附件1不动产登记数据库标准（试行）目录1 范围 (4)2 规范性引用文件 (4)3 术语和定义 (4)3.1 不动产 real estate (4)3.2 不动产单元 real estate unit (4)3.3 地籍区 cadastral district (4)3.4 地籍子区 cadastral sub district (5)3.5 宗地 cadastral parcel (5)3.6 宗海 cadastral sea (5)3.7 无居民海岛 uninhabited island (5)3.8 房屋 building (5)3.9 自然幢 natural building (5)3.10 逻辑幢 logical building (5)3.11 户 unit (5)3.12 定着物 things fixed on land (5)3.13 林班 compartment (5)3.14 小班 subcompartment (5)3.15 界址线 boundary line (5)3.16 界址点 boundary point (5)3.17 地籍图 cadastral map (6)3.18 宗地图 parcel plan (6)4 缩略语 (6)5 不动产登记数据库内容与要素分类 (6)5.1 不动产登记数据库内容 (6)5.2 不动产登记要素分类与编码 (6)5.3 不动产登记要素分类代码与描述 (7)5.4 空间要素分层 (8)6 数据库结构定义 (9)6.1 空间要素属性结构 (9)6.2 非空间要素数据结构 (16)附录 A （规范性附录）属性值字典表 (37)附录 B （参考文献） (55)不动产登记数据库标准1 范围本标准规定了不动产登记数据库的内容、要素分类与编码、数据库结构等。

本标准适用于不动产登记数据库建设、数据交换和共享等。

2 规范性引用文件下列文件中的条款通过本标准的引用而成为本标准的条款，其最新版本适用于本标准。

The People's Republic of China Property Ownership CertificateMinistry of Construction of the People's Republic of ChinaProperty Registration No. :12001Real Estate Certificate Tanggu Zi, No. 070123227In accordance with the Constitution of the People's Republic ofChina and Law of the People's Republic of China on the Administrationof Urban Real Estate, in order to protect the legal rights and interests ofthe house-owners, the Real Estate Listed on this Certificate, which wasapplied by the house-owner, is confirmed to be authentic, and it ishereby to issue this Certificate.Issue By: Real Estate Administration Bureau of Tianjin(Seal)Issue licence Office chapter ：Date of issuing licence: 2004-02-04ssue licence Office chapter ：TianjinTanggu District EstateManagement Bureau (SEAL)Plane figure of the real estatePlane figure NO:______________Points of Attention1. This certificate is a legal document to certify the real estate ownership. The real estate ownership is underthe protection of the laws of the People’s Republic of China.2. The real estate owner shall strictly observe the laws, regulations and rules related to real estate of thecountry.3. The oblige shall apply a registration to the property right registration office of local people’s governmentwhere the real estate locates by holding relevant certificate in the specified period of time for the following conditions; the transfer of the real estate (result from buying or selling, exchange, conferment, succession, property division, assignment, transfer, court decision etc.);alternation conditions (the change of the legal name of real estates obligee or the change of the street where the house locate and the house number, the change of present condition due to partial construction, remove, collapse, burn down of the house);establishment of other rights (right to mortgage, right to pawn of the real estate etc.);rights for the real estate terminate owning to loss of house or land, the expiration of usable period of the land and the termination of other rights etc.4. Any other units or individuals other than the certificate-issuing office and filling-in unit shall nor makeregistration or stamp their seals on this certificate.5. Holder of the real estate ownership certificate shall bring forth this certificate when the administrationdepartment of real estate needs to check the property right due to the need of work.6. This certificate shall be under proper keep. The loss and destroy of the certificate shall made a report andapply for re-issue promptly.01093921。

信托英语trust——信托settler——委托人trustee——受托人beneficiary——受益人trust property——信托财产trust document——信托文件trust terms——信托条款fiduciary relation——信赖关系charitable trusts——公益信托declaration of trust——宣言信托implied trusts——默示信托constructive trusts——拟制信托breach of trust——违反信托duty of loyalty——忠实义务duty to keep and render accounts——备置帐簿的义务duty to defend actions——防御诉讼的义务duty to keep trust property separate——分别管理信托财产的义务duty to pay income to beneficiary——给付受益人的义务duty to exercise reasonable care and skill——运用相当注意和技能的义务Uniform Trusts Act——美国统一信托法trust fund——信托基金common trust fund——共同信托基金voting trust——表决权信托unit trust——单位信托corporate trust——公司信托Dead Hand——死亡之手use——用益discretionary power——自由裁量权express power——明示权力implied power——默示权力trust with advancement provisions——附预付条款信托powers granted by statute——法定权力accumulation trust——累积信托tracing or following trust property——追索信托财产generation-skipping trust——隔代信托nobody property——非任何人的财产protective trust——保护信托rule against perpetuities——禁止永久权规则discretionary trust——自由裁量信托rule against remoteness of vesting——反永久归属原则the Cy-pres doctrine——类似原则（公益信托中）rule against inalienability——反转移限制原则living trust——生前信托rule against accumulations——反累积原则testamentary trust(or trust under will) ——遗嘱信托perpetuities and accumulations act of 1964——1964年的《永久权与累积法》（英国）trust purpose——信托目的consideration——对价purpose trust——目的信托meritorious consideration——无价对价imperfect obligation trust——不完全义务信托valuable consideration——有价对价fixed trust——固定信托（与自由裁量信托相反）completely constituted trust——完全成立信托active trust(or special trust) ——积极信托incompletely constituted trust——不完全成立信托（宣言信托除外）active trustee——积极受托人breach of trust——信托违反（或违反信托）passive trustee (or bare trustee) ——被动受托人（消极受托人）“equity does not want for a trustee”——“衡平法不缺少受托人”resulting trust——回归信托statutory trust——法定信托express trust——明示信托income beneficiary——收益受益人principal beneficiary——本金受益人fidei commissum——拉丁文直译为"信任受托",意译为罗马法中的"遗产信托" salman——受托人(日耳曼法中)Statute of Mortmain—— "死手法"或"没收法"Tax avoidance scheme——避税设计War of the Rose——玫瑰战争chancellor——大法官Equity Follows the Law——"衡平法是尊重法的"Statute of Uses——用益法Freehold Land——自由保有土地(或完全保有土地)leasehold Land——租借地Active Use——积极用益Use upon a Use——双层用益The Law of Property Act——财产法The Trustee Act——《受托人法》（1925年）Trustee Investment Act——《受托人投资法》（1961年）Prudent Investor Rule——“审慎投资人规则”Statute of Wills——遗嘱法Copyhold land——经登记的土地The Charitable Trustee Act——《公益受托人法》The Validation of Charitable Trust Act——《公益信托确认法》Charities Act——《公益法》Public Trustee——公共受托人Judicial Trustee——司法受托人Public Trustee Fees Act——公共受托人报酬法Trustee Investment Act——受托人投资法The Variation of Trust Act——信托变更法National Trust——国民信托(或国家信托)The Recognition of Trust Act——信托承认法Local Authorities, Mutual Investment Trust Act——地方当局共同投资信托法Louisiana Trust Code——路易斯安那州信托法Trust Company Reserve Law——信托公司准备法The Uniform Receipt of Trust Act——统一信托收据法The Investment Company Law——投资公司法Trust Indenture Act——信托契约法Restatement of the American Law of Trusts——美国信托法重述American Law Institute——美国法律协会The National Conference of Commissioners on Uniform State Law——统一州法委员会The Uniform Trustee,s Powers Act——统一受托人权力法The Uniform Principal and Income Act——统一本金与收益法Result Oriented——（信托）的目的或效果导向（或取向）Inter vivos Trust——生前信托Declaration of Trust——信托宣言"The court will not allow a trust to fail for want of a trustee"——"衡平法院不会使信托因缺少受托人而失效" Bodies Corporate Act——《公司法》（英国，1899年）passive trust(or simple trust or bare trust) ——被动信托（消极信托）Certainty of Words——言词确定性Certainty of Subject（or Certainty of Matter ）——标的确定性Certainty of Objects——对象确定性The Beneficiary Rule——“受益人原则”Formality Requirements——要式要求Income Trust——收益信托Income Fund——收益基金Business Trust——商业信托REITs——不动产投资信托。

经济术语价格术语trade term (price term)运费freight单价price码头费wharfage总值total value卸货费landing charges金额amount关税customs duty净价net price印花税stamp duty含佣价price including commission港口税portdues回佣return commission装运港portof shipment折扣discount,allowance卸货港port of discharge批发价wholesale price目的港portof destination零售价retail price进口许口证inportlicence现货价格spot price出口许口证exportlicence期货价格forward price现行价格（时价）current price国际市场价格world (International)Marketprice离岸价（船上交货价）FOB-free on board成本加运费价（离岸加运费价）C&F-cost and freight到岸价（成本加运费、保险费价）CIF-cost,insurance and freight裙带资本主义（Crony Capitalism）道德风险（Moral Hazard）产权（property rights）公地悲剧（Tragedy of the commons）垄断（monopoly）逆向选择（adverse selection）常用经济学术语：economist 经济学家socialist economy 社会主义经济capitalist economy 资本主义经济collective economy 集体经济planned economy 计划经济controlled economy 管制经济rural economics 农村经济liberal economy 自由经济mixed economy 混合经济political economy 政治经济学protectionism 保护主义autarchy 闭关自守primary sector 初级成分private sector 私营成分,私营部门public sector 公共部门,公共成分economic channels 经济渠道economic balance 经济平衡economic fluctuation 经济波动economic depression 经济衰退economic stability 经济稳定economic policy 经济政策economic recovery 经济复原understanding 约定concentration 集中holding company 控股公司trust 托拉斯cartel 卡特尔rate of growth 增长economic trend 经济趋势economic situation 经济形势infrastructure 基本建设standard of living 生活标准,生活水平purchasing power, buying power 购买力scarcity 短缺stagnation 停滞,萧条,不景气underdevelopment 不发达underdeveloped 不发达的developing 发展中的initial capital 创办资本frozen capital 冻结资金frozen assets 冻结资产fixed assets 固定资产real estate 不动产,房地产circulating capital, working capital 流动资本available capital 可用资产capital goods 资本货物reserve 准备金,储备金calling up of capital 催缴资本allocation of funds 资金分配contribution of funds 资金捐献working capital fund 周转基金revolving fund 循环基金,周转性基金contingency fund 意外开支,准备金reserve fund 准备金buffer fund 缓冲基金,平准基金sinking fund 偿债基金investment 投资,资产investor 投资人self-financing 自筹经费,经费自给current account 经常帐户(美作:checking account) current-account holder 支票帐户(美作:checking-account holder)cheque 支票(美作:check)bearer cheque, cheque payable to bearer 无记名支票,来人支票crossed cheque 划线支票traveller's cheque 旅行支票chequebook 支票簿,支票本(美作:checkbook) endorsement 背书transfer 转让,转帐,过户money 货币issue 发行ready money 现钱cash 现金ready money business, no credit given 现金交易,概不赊欠change 零钱banknote, note 钞票,纸币(美作:bill)to pay (in) cash 付现金domestic currency, local currency] 本国货币convertibility 可兑换性convertible currencies 可自由兑换货币exchange rate 汇率,兑换率foreign exchange 外汇floating exchange rate 浮动汇率free exchange rates 自由汇兑市场foreign exchange certificate 外汇兑换券hard currency 硬通货speculation 投机saving 储装,存款depreciation 减价,贬值devaluation (货币)贬值revaluation 重估价runaway inflation 无法控制的通货膨胀deflation 通货紧缩capital flight 资本外逃stock exchange 股票市场stock exchange corporation 证券交易所stock exchange 证券交易所,股票交易所quotation 报价,牌价share 股份,股票shareholder, stockholder 股票持有人,股东dividend 股息,红利cash dividend 现金配股stock investment 股票投资investment trust 投资信托stock-jobber 股票经纪人stock company, stock brokerage firm 证券公司securities 有价证券share, common stock 普通股preference stock 优先股income gain 股利收入issue 发行股票par value 股面价格, 票面价格bull 买手, 多头bear 卖手, 空头assigned 过户opening price 开盘closing price 收盘hard times 低潮business recession 景气衰退doldrums 景气停滞dull 盘整ease 松弛raising limit 涨停板break 暴跌bond, debenture 债券Wall Street 华尔街short term loan 短期贷款long term loan 长期贷款medium term loan 中期贷款lender 债权人creditor 债权人debtor 债务人,借方borrower 借方,借款人borrowing 借款interest 利息rate of interest 利率discount 贴现,折扣rediscount 再贴现annuity 年金maturity 到期日,偿还日amortization 摊销,摊还,分期偿付redemption 偿还insurance 保险mortgage 抵押allotment 拨款short term credit 短期信贷consolidated debt 合并债务funded debt 固定债务,长期债务floating debt 流动债务drawing 提款,提存aid 援助allowance, grant, subsidy 补贴,补助金,津贴output 产出,产量producer 生产者,制造者productive, producing 生产的products, goods 产品consumer goods 消费品article 物品,商品manufactured goods, finished goods 制成品,产成品raw product 初级产品semifinished goods 半成品by-product 副产品foodstuffs 食品raw material 原料supply 供应,补给input 投入productivity 生产率productiveness 赢利性overproduction 生产过剩农业farming林业forestry畜牧业animal husbandry副业sideline production渔业fishing第一产业primary industry第二产业secondary industry第三产业tertiary industry生产资料means of production生活资料means of livelihood/subsistence生产关系relations of production生产力productive forces公有制public ownership私有制private ownership全民所有制ownership by the entire/whole people社会主义集体所有制socialist collective ownership厉行节约，反对浪费to practice strict economy and combat waste外资企业foreign-funded enterprise合资企业joint venture合作企业cooperative enterprise独资企业wholly foreign owned/funded ente。

房产标准用语中英对照1 房地产real estare, real property可开发的土地及其地上定着物、建筑物，包括物质实体和依托于物质实体上的权益。

2.0.2 不动产immovable property依自然性质或法律规定不可移动的土地、土地定着物、与土地尚未脱离的土地生成物、因自然或者人力添附于土地并且不能分离的其他物。

包括物质实体和依托于物质实体上的权益。

2.0.3 土地land地球表层的陆地部分及其以上、以下一定幅度空间范围内的全部环境要素，以及人类社会生产生活活动作用于空间的某些结果所组成的自然—经济综合体。

2.0.4 房屋house供人们生产、居住或者作其他用途的建筑物的总称。

2.0.5 地产estate土地和固着其上不可分割的部分所共同形成的物质实体以及依托于物质实体上的权益。

2.0.6 房产house property个人或者团体保有所有权的房屋连同保有使用权的地基以及依托于房屋、地基物质实体上的权益。

2.0.7 房地产业real estate industry从事房地产投资、开发、经营、管理和服务的产业。

2.0.8 房地产所有权 rest estate title房地产权属所有人依照法律、法规规定对其所有的房地产享有占有，使用、收益、处分的权利。

2.0.9 房地产使用权 real estate user依照法律法规规定对土地加以利用和对房屋依法占有、使用，收益和有限处分的权利。

2.0.10 物业 Property特指正在使用中和已经可以投人使用的各类建筑物及附属设备、配套设施、相关场地等组成的单宗房地产实体以及依托于该实体上的权益。

2.0.11 物业管理 property management物业产权人对物业负责区域内共同利益进行维护的行为。

2.0.12 房地产权属登记 reel estate title registration房地产行政主管部门代表政府对房屋所有权、土地使用权。

会计英语词组表1 revenue center 收入中心2 profit centrer 利润中心3 internal transfer price 内部转移价格4 transfer pricing 转移定价5 based on market price 基于市场价格6 negotiated price based on the market price 以市场为基础的协商价格7 transfer price based on the marginal cost plus fixed expenses 变动成本加固定费转移价格8 transfer price based on the full cost 全部成本转移价格9investment center 投资中心10 market share 市场占有率11 innovation 创新12margin of safety ratio 安全边际率13 shart-term budgeting 短期预算14 overall budget 全面预算15 sales budget 销售预算16 production budget 生产预算17 incremenal budgetary system 增量预算法18 zero-based budgetary system 零基础预算法19 fixed budgetary system 固定预算法20 flexible budgetary system 弹性预算法21 periodic budgetary system 定期预算法22 rolling budgetary system 滚动预算法23 perfomance measuremen t业绩评价24 economic value added 经济增加值25 market value added 市场增加值26 cost center 成本中心27 standard center 标准成本中心28 expense center 费用中心29 responsibility cost 责任成本30 controllable cost 可控成本31 un xontrollable cost 非可控成本32 cost behavior 成本性态33 fixed costs 固定成本34 variable costs 可变成本35 mixed costs混合成本36 semi-variable costs 半变动成本37 delayed variable costs延期变动成本38 stepped costs阶梯式成本39 curvilinear variable costs曲线变动成本40 cost-volume-profit analysis 本量利分析41 total costs 总成本42 profit before tax 税前利润43 marginal contribution边际贡献44 marginal contribution per unit单位边际贡献45 unit-price 单价46 unit variable cost单位变动成本47 contribution to sales ratio边际贡献率48 break-even analysis盈亏临界分析49 break-even point in sales volume盈亏临界点销售量50 fixed costs固定成本51 current standard cost 现行标准成本52 basis standard cost基本标准成本53 direct meterial total variance直接材料成本差异54 actual quantity实际数量55 actual price实际价格56 standard price标准价格57 direct meterial price variance直接材料价格差异58 direct meterial quantity variance直接材料数量差异59 direct labor total variance 直接人工成本差异60 direct labor wage rate variance直接人工工资率差异61 direct labor efficiency variance直接人工效率差异62 variable overhead total variance变动制造费用成本差异63 fixed overhead total variance固定制造费用成本差异64 variable overhead expenditure variance变动制造费用耗费差异65 variable overhead efficiency variance变动制造费用效率差异66 fixed overhead expenditure variance 固定制造费用耗费差异67 fixed overhead volume variance固定制造费用能量差异68 fixed overhead efficiency variance 固定制造费用效率差异69 fixed overhead capacity variance 固定制造费用闲置能量70 management accounting 管理会计71 collection of supporting production overheads 辅助生产费用的归集72 direct method of allocation直接分配法73 reciprocal 相互的74 reciprocal method of allocation 交互分配法75 repeated distribution method 交互分配法76 equivalent等值77 equivalent unit 约当产量78 joint 共同的，联合的79 joint products 联产品80 by-product副产品81 selling price method售价法82 physical units method实物数量法83 job costing 品种法84 batch costing 分批法85 process costing分步法86 standard costing标准成本法或标准成本计算87 standard cost 标准成本88 standard cost system标准成本系统89 ideal standard cost 理想成本系统90 attainable standard cost 正常标准成本91 direct material 直接材料92 direct labor直接人工93 fuel 燃料94 fuel and powel燃料和动力95 production ovethead制造费用96 sales expenses销售费用97 general and administrative expenses 管理费用98 product cost 产品成本99 period cost 期间成本100 direct cost 直接成本101 indirect cost 间接成本102 cost collection and allocation 成本的归集和分配103 actual cosing system 实际成本计算制度104 standard costing system 标准成本计算制度105 absorption costing system全部成本计算制度106 marginal costing system 变动成本计算制度107 activity-based costing system 作业基础成本计算制度108 apportionment 分配109 apportionment ratio 分配率110 allocation 分配111 reorder 重新订购112 level 水平，级别113 reorder level 重新订货水平114 reorder point 重新订货点115 matching financing polic 配合型筹资政策116 aggressive 有进取心的117 aggressive financing policy 激进的筹资政策118 conservative 保守派119 conservative financing policy 保守的筹资政策120 trade credit商业信用121business credit 商业信用122 credit limit 信贷限额123 commitment 保证承若124 commitment fee 保证金承若金125 compensate 补偿126 compensating balance 补偿性金额127 cost accounting 成本会计128 product costing 产品成本核算129 costing 成本计算130 production cost 生产成本131 character 品质132 capacity 能力133 capital 资本134 collateral 抵押135 condition 条件136 acquisition 取得137 acquisition cost 取得成本138 order cost 订购成本139 procure 购置140 procuring cos 购置成本t141 holding cost 储存成本142 stock –out 缺货143 stock-out cost 缺货成本144 order lead time 订货提前期145 successive 连续的146 supply供给147 successive supply and using of inventory 存货陆续供应和使用148 buffer 保险149 buffer inventory 保险储备150safety inventory 安全储备151 participating corporate bond 参加公司债劵152 non-participating corporate bond 不参加公司债劵153 fixed interest rate bond 固定利率债券154 float 浮动155 floating interest rate bond 浮动利率债券156 listed bond 上市债券157 publicly traded bond 上市债券158 non-listed bond 非上市债券159 term bond 到期一次债券160 serial 分期偿付161 installment 分期付款162 serial bond 分期债券163 installment bond 分期债券164 repayment at maturity 到期付款165 advance 提前166 repayment in advance 提前偿还167 arrears 拖延168 repayment in arrears 滞后偿还169 other long-term financing 其他长期筹资170 warrants认股权证171 convertible 可转换的172 conversion 转换173 conversion price转换价格174 conversion ratio 转换比率175 conversion period 转换期176 provision条款177 call provision 赎回条款178 put provision 回售条款179 mandatory强制的180 mandatory conversion provision181 constrictive 紧缩的182 constrictive current assets investing policy 紧缩的流动资产投资政策183 speculative 投机的184 speculative motive 投机动机185 transaction 交易的186 transaction motive 交易动机187 precautionary 预防的188 precautionary motive 预防性动机189 megotiable 可协商的190 megotiable securities 有价证劵200 float 浮游量浮差201 accelerate 使加快202 accelerate collections 收款203 delay 延期204 delayed payment for payables 推迟应付账款的支付205 inventory 存货206 payables 应付款207 prepayment 预付款208 economic 经济的209 economic order quantity 经济订购量210 management cost 管理成本211 shortage cost 缺货成本212 management model 管理模式213 credit policy 信用政策214 credit term 信用条件215 credit period 信用期间216 dividend relevance theory 股利相关论217 tax difference theory 税差理论218 clientele effect theory 顾客效应理论219 signaling 信号220 signaling theor 信号理论y221 policy 政策保险单222 dividend distribution policy 股利分配政策223 residual 剩余224 residual dividend policy 剩余分配政策225 constant 固定的不变的226 sustainable可持续的227 constant or sustainable growth dividend policy 固定或持续增长股利政策228 payout 支出支付229 constant dividend payout ratio 固定的股利支付率政策230 share dividend 股票股利231 split 分割232 share split 股票分割233 repurchase 回购234 share repurchase 股票回购235 ordinary share 普通股236 prefer 优先权237 preferce 优先权238 preferced share =prefence share 优先股239 register 登记240 register share 记名股241 bearer share 不记名股242 share with face value 面值股票243 share without face value 无面值股票244 commission委托委任245 sale on commission委托销售246 underwrite 承购包销247 proxy 代理人248 sales by proxy 代理销售249 nex value of assets method 资产净值法250 over the counter market 店头市场251 seasoned 熟练的老练的有经验的252 seasoned equity offering 股权再融资253 financing by issuing new share 增发新股融资254 right issue 配股255 right issues to existing share holders 向现有股东配股i 256 protective保护的257provision 条款258 general protective provisions 一般保护性条款259 special protective provisions 特殊保护条款260 long-term bond长期债券261 registered bond记名债券262 bearer bond 不记名债券263 convertible可改变的264 convertible bond可转换证券265 non-convertible bond不可转换的债券266 mortgage抵押267 mortgage bond抵押债券268 general mortgage bond一般抵押债券269 estate不动产270 real estate mortgage bond不动产抵押债券271 equipment mortgage bond 设备抵押债券272 securities trust bond 证券信托债券273 debenture bonds 信用债券274 corporate bond 公司债券275 participate 参与276 price earning ratio model (市价-进价)市盈率模型（12.31）277 price-to-book ratio model 市净率模型278 price-to-sales ratio model 收入乘数模型279 long-term investment 长期投资280 capital budgeting 资本预算281 discounted cash flow method 现金流量折现法282 cash outflow 现金流出283 cash inflow 现金流入284 net cash flow 净现金流285 relevant cost 相关成本286 irrelevant cost 非相关成本287 sunk cost 沉没成本288 opportunity cost 机会成本289 fixed assets replacement 固定资产更新290 average annual 年平均291 average annual cost 平均年成本292 average annual cost of fixed assets 固定资产平均年成本293 depreciation 折旧294 depreciation allowed for tax 折旧抵税295 internal rate of return 内部报酬率法296 payback period method 回收期法297 equity value 股权价值（12.30）298 going concern value 持续经营价值299 liquidation 偿还300 liquidation value 清算价值301 value of non-controlling interest 少数股权价值302 value of controlling interest 控股权价值303 dividend cash flow model 股利现金流量模型304 equity cash flow mode 股权现金流量模型305 perpetual 永久的306 perpetual growth model 永续增长模型307 two-phase growth model 两阶段增长模型308 entity cash flow model 实体现金流量模型309 debt cash flow 债务现金流310 forecast period value 预测期值311 follow-up period value 后续期值312 relative valuation method 相对估值法313 multiplier 乘数314 multiplier valuation method 乘数估值法315 price multiplier method 价格乘数法316 comparable transaction value method 可比交易价值方法317 premium 额外费用（12.29）318 market risk premium 市场风险溢价319 dividend 股利红利320 dividend growth model 股利增长模型321 cost of debt 债务成本322 historical 历史的323 historical cost 历史成本324 future 将来325 future cost 未来成本326 committed income 承若收入327 expected return 期望回报328 yield to maurity 到期收益率329 comparable 可比较的330 comparable company method 可比公司法331 risk adjustment method 风险调整法332 cost of debt after tax 纳税后的负债成本333 profit after tax 税后利润334 issuing costs 发行成本335 business valuation 商业价值336 coupons bond 平息证券（12.28）337 zero coupon bond 零息证券338 perpetual 永久的339 perpetual bonds 永久证劵340 ordinary 普通的341 ordinary share valuation342 opening price 开盘343 closing price 收盘344 the value of zero growth share 零增长股票的价值345 constant 不变的346 the value of constant growth share 固定增长股票的价值347 the value of non-constant growth share 不固定增长股票的价值348 expected yield 期望收益率349 cost of capital 资本成本350 weighted 加权351 average 平均352 weighted average 加权平均353 weighted average cost of capital 加权平均资本成本354 cost of ordinary share 普通股的成本355 risk-free interest 无风险利率356 capital market line 资本市场线（12.27）357 risk-free 无风险358 risk-free assets 无风险资产359 equilibrium 均衡360 market equilibrium point 市场均衡点361 systematic rist 系统风险362 unsystematic risk 非系统风险363 capital asset pricing model 资本资产定价模型364 security 安全365 security market line 证券市场线366 beta coefficient 贝塔系数367 valuation 估值估价368 valuation of bond and share 证券和股票的估价369 bond 债券370 bond valuation 债券估价371 par value 面值372 face value 面值373 coupon rate 票面利率374 maturity date 到期日375 expiry date 到期日376 bond yield 债券的收益率377 standard deviation 标准差（12.26）378 investment 投资379 portfolio 组合380 investment portfolio 投资组合381 expect 预期382 expected rate of return 预期报酬率383 correlation 相关性384 coefficient 系数385 correlation coefficient 相关系数386 covariance 协方差covariance matrix 协方差矩阵387 opportunity 时机机会388 opportunity set 机会集389 diversification 多元化390 diversification effect 分散化效应391 perfect 完全的完善的392 positive 正面的积极的393 perfect positive correlation 完全正相关394 negative 负面的395 perfect negative correlation 完全负相关396 trade-off theory 权衡理论（1月4日）397 financial distress 财务困境398 agency theory 代理理论399 asset substitution proble 资产替代问题400 substistution 替代401 pecking order theory 优序融资理论402 indifferent point to EPS 每股收益无差别点法403 distribution 分配404 dividend distribution 股利分配405 legal 合法的406 legal reserve 法定公积金407 record date 登记日期408 ex-dividend date 除息日409 payable date 支付日410 cash dividend 现金股利411 property dividend 财产股利412 liability dividend 负债股利413 scrip dividend 票据理论414 dividend theory 股利理论415 divedend irrelevance theory 股利无关论416 expand 扩张417 options to expand 扩张期权418 abandon 放弃419 options to abandon 放弃期权420 long-term financing 长期筹资421 capital structure 资本结构422 operating leverage 经营杠杆423 degree of operating leverage 经营杠杆系数424 degree of financial leverage 财务杠杆系数425 earning before interests and taxes 息税前利润426 degree of total leverage 总杠杆系数427 financial structure 财务结构428 homogeneous 同类的429 homogeneous risk calss 风险同类430 expectation 期待预期431 homogeneous expectation 相同预期432 perfect capital market 完美资产市场433 mm theory mm理论434 mm theory without taxation 无税mm理论435 mm theory with taxation 有税mm理论436 underlying 潜在的（1月3日）437 underlying assets 标的资产438 call option 看涨期权439 put option 看跌期权440 exercise price=strike price 行权价格441 american option 美式期权442 european option 欧式期权443 premium 期权金444 traded option 在交易所买卖的期权445 option value 期权价值446 out of the money 价外447 in the money 价内448 at the money 平价449 binomial model 二叉树模型450 real option 实物期权451 options to delay=options to defer 延迟期权452 swith 转换453 options to swith 转换期权454 redeploy 调动455 options to redeploy 转换期权456 mutually exclusive projects 互斥项目（1月2日）457 equivalent 等价的458 equivalent annual costs 等额年金法459 capital rationing 资本限额460 specific 特殊特殊的461 specific risk to project=project-specific risk 项目特有风险462 adjusted cash flow 调整资金流量463 risk adjusted discount rate method 风险调整折现率法464 sensitivity 敏感465 sensitivity analysis 敏感性分析466 maximin 极大极小467 maximin method 极大极小法468 scenario 情景469 scenario analysis 情景分析470 normal condition 基准情景471 best condition 最好情况472 worst condition最坏情况473 simulation 模拟474 simulation analysis 模拟分析法475 option valuation 期权估价476 accounting rate of return会计报酬率法477 mutually相互的478 exclusive独有的排外的479 equity value股权价值。

1、Grissum v. Reesman亨利I伊格，特派员这是一个衡平法的诉讼案件，在本案中，原告请求法院宣告，在列入她哥哥财产清单的杂项财产、动产和不动产中，有1/2应作为合伙财产归她所有。

在第二项的候选诉由（alternate count）中，她请求宣告在她所受益的财产的一半中有一份是信托财产。

由于初审法庭支持了原告的第一个诉因，它无偏袒地否决掉了第二个诉因，在此我们不关心这一点。

Missouri州被列为本案的被告，因为该判决对应缴的遗产税、联邦财产税以及可能还有其他的税款的总数上起着实质性的重要作用。

被继承人通过遗嘱的方式将所有财产遗赠给了原告，所以事实上至此只有一个实际的问题，就是对她应缴的税款金额的认定。

该金额的差价看似被妥协承认为大约为$57000。

Nora Grissum，作为女遗嘱执行人，被指名为原始的被告，然而，是由一个被委任的行政管理人员ad Litem代替该遗嘱执行人在本诉讼与初审中出席法庭并作诉讼辩护。

Missouri 州在本诉讼和初审中均出席了法庭，并且仅有它提出了上诉，在此我们注意到，《欺诈法》被两个被告作为辩词写入了诉状中。

没有必要去消化这些诉请。

它们足以引发所有在案讨论的争议点。

因为本州政府是当事人并且上诉的公告已于1972年1月1日前发出，所以本法庭拥有司法管辖权。

Elwood Grissum 死于1970年3月5日。

他的财产清单已经送达Cooper县的遗嘱认证法庭，该清单列出了价值$65503.8的动产以及价值$220902的不动产；一个作出的标记声明，其中一半的财产是由Nora E Grissum 主张索取的。

一个价值$17990.31的共同支票存款账户和已发给Nora 和Elwood的有关存款的杂项证明文件，‘任一或是该遗物’，也都在上面列明了；这样的合伙财产总计大约有$80000。

不动产包含了原告与她兄弟已经占有并开垦的农场，而动产则大部分是农场的设施、牲口以及饲料。

return on total asset收益率return on stockholders’ equity股东产权收益率return on mon stock equity普通股产权收益率return on sales销售收益率return on investmentracial discrimination种族歧视racketeering敲诈，诈骗radical school of accounting theory激进学派会计理论radical unionism激进工会主义raid掠夺股权，盗用，挪用raider firm掠夺性企业raised check涂改支票raising funds筹措资金rake-off受贿R&D pany研究和发展专业公司R&D cost研究和发展成本random随机random access随机存取random access memory随机存取存储器random variancerange全距，幅距rank登记，顺序ranking of projects投资项目排列顺序rapid amortization快速摊销ratable value应税价值rate比率rate cutting费率削减rate fixing费率核定rate of discount，rate of interest利率rate of return on investmentrate of return on sales销售收益率rate of return on equityrate per annum年率rate per diem日率rate per mensem月率rate regulation费率管制，rates relief地方税减免rates support grant地方税补助拨款rate variance工资率差异ratification认可，批准rating评定信用等级rating agency信用等级评定机构ratio比率ratio chart比率图表ratio covenant比率保证条款ratio estimation比率推算法rationalized production合理化生产ratio of current asset to current liability流动资产对流动负债比率ratio of current asset to total asset流动资产对资产总额比率ratio of current liability to total liability流动负债对负债总额比率ratio of dependence on foreigntrade外贸依存率ratio of fixed asset to capital固定资产对资本比率ratio of fixed to total assets固定资产对总资产比率ratio of inventory to net sales存货对销售净额比率ratio of net ine to net sales净收益对销售净额比率ratio of net ine to equity净收益对资本净值比率ratio of quick asset to current liability速动资产对流动负债比率ratio of receivable to net sales应收帐款对销售净额比率ratio of sales to cost销售成本率ratio of total liability to equity对资本净值比率raw data原始数据raw material inventory原材料存货r_base个人电子计算机数据库管理程序reacquired bond购回债券reacquired stock购回股票read阅读reader阅读器readjustable bond可调整利率债券readjusting entry帐务重新调整分录read-write memory读写存储器ready cash现金，现款ready sale适销，畅销ready shipment即期装运real实物的，实际的，不动产的，房地产的real cost实物成本，房地产，real estate agent不动产经纪人real estate ine不动产收益real estate investment不动产投资real estate investment trust不动产投资信托公司real estate loan不动产贷款real estate market不动产市场real estate portfolio不动产组合投资real ine实际收入，实际收益real investmentrealizabilityrealizable asset可变现资产realizable value可变现价值realizable value accounting变现价值会计realization实现，变现realization and liquidation account变现清算帐户realization and liquidation statement资产清算表realization convention 实现常规realized gain or loss已实现损益realized value变现价值real national ine实际国民收入real personal disposable ine个人可支配的实际收入real propertyreal-time information system实时信息系统real-time processing实时处理realty不动产real value实际价值real wage实际工资rearrangement of debt重新安排债务reasonableness check合理性抽查，合理性校验reasonable value合理价值reassessment重估价rebate，rebate card回扣信用卡rebudgeting重编预算recapture clause收回权益条款recapture of earnings超额收益的归国有receipt收入，现金收入；收据receivables financing应收款项融通资金receiver收款人，破产企业财产接管人receivership accounting破产清算责任会计receiving order接管指令receiving report收货报告单，recession衰退reciprocal account相互reciprocal allocation method相互分配法，相互分摊法reciprocal buying，互买reciprocal holdings相互控股reciprocal trade互惠贸易reclassify再分类recognition criteria确认标准recognition of revenue营业收入确认recognition principle确认原则recognition rule确认规则reconciliation 调节reconciliation statement调节表reconciliation working sheet调整工作底稿recontract重订合同record记录record date列册日期recording medium记帐媒介records protection记录保护records retrntion记录保存recoup补偿recourse追索权recoverable amountrecovery复苏，回收recovery value回收价值recurring audit经常性审计recurring costs经常性成本red balance赤字余额可赎回债券redeemable preferred stock，偿还redemption period赎回期，偿还期redemption premium赎回溢价redemption price赎回价格，兑回价格redemption yield兑回收益率，兑现收益率redevelopment再开发red flag红色信号red-herring prospectus红色招股说明书red risk赤字，亏损red-ink entry红字分录rediscount，rediscount rate转贴现率，redistributed cost再分配成本redistribution of wealth财富再分配reducing-balance method 余额递减折旧法reduction of capital缩减资本，减资redundancy payment解雇津贴reexport，referee公断人，后备付款人reference资信证明信，资信证明材料；索引，查帐索引reference book资信手册refinancing重筹资本通货复帐reform改革reformation of economic system经济制度改革refugee capital逃亡资本refund退款，；兑换证券，调换证券refunding bond调换债券regional cpa firms地区性会计事务所regional network地区网络regional stock exchange地区性股票交易所regional trading arrangements地区贸易安排register登记薄，寄存器registered auditor注册审计师registered bondregistered bookkeeper注册薄记师registered business programmer注册企业程序师registered capitalregister of directors and secretaries公司董事和秘书登记薄register of members股东登记薄register of transfer转让登记薄registrar注册管理机构，注册管理官员registrar in bankruptcy破产注册管理局registrar of pany公司注册管理局registration登记，注册registration statement申请上市注册报表regression coefficient回归系数regressive tax递减税，regular auditregular dividend正常股利regular ine固定收入，regular rate正常工资率，常规利率regular tax正税regulation条例，规章regulation of corporate financial reporting公司会计报表条例，公司会计报表规章regulation S-T规章，申请上市电子注册会计报表规章regulation S-X规章，申请上市注册会计报表内容和格式规章regulatory tax节制税rehabilitation cost修复成本rehypothecate再抵押reimbursable expenditure可补偿支出reimbursement偿付，reinvestment再投资reinvestment privilege再投资特权related cost关联成本related fund关联基金，relative cost advantage相对成本优势relative fixed cost相对固定成本relative priority相对优先求偿权relative risk相关风险relative sales value method相对销售价值法relative volatility相对变动性release放弃权益，解除抵押relevance相关性reliability ，可靠程度reliability principle可靠性原则reliance on internal control对内部控制制度的信赖程度relief救济，剔除，减免，remittee收款人remitter汇款人remitting bank托收银行，汇款银行remortgage转抵押，remote terminal远程终端机removal cost拆迁成本remuneration报酬renegotiation重议价renewal更新，展期rent租用，reorder cost，再订货成本reorder point订货点，reorder quantity订货量reorganization，reorganization bond公司改组债券reorganization plan公司改组计划，repairs and maintenance维修费repatriation restriction汇出利润限制repayment偿还，偿付repeating audit重复性审计repeating decision重复性决策replacement cost accounting重置成本会计replacement cost insurance重置成本保险replacement valuerepledge转押replevin归还产权repo再回购协议report ，report form报告式reporting currency报告货币reporting objectives报告目标reporting policies报告政策reporting postulate报告假设reporting standard for audit审计报告准则repossession已售商品收回representation情况申诉，情况说明representation and warranties情况申诉和保证representative firm代表性企业representative sample代表性样本repressed inflation抑止性通货膨胀reprivatization发还私营repudiation拒付债务repurchase agreement再购回协议repurchased stock购回股份request for proposal请求投标，招标required deposit balance规定存款余额requisition，领料单resale转售resale price转售价格resale value转售价值rescheduling of debt债务重议rescission解约research and developmentresearch and development cost研究和开发成本research intensive研究密集research libraries information network研究性图书信息网络reservation权益保留reserve准备，准备金,reserve accounting 公积金会计reserve currency储备货币reserve for accidents意外事故准备金reserve for depreciation折旧准备reserve fund准备金，公积金residual asset剩余资产residual claim剩余索赔权residual cost剩余成本residual equity剩余股权residual equity theory剩余产权论residual ine剩余收益额resolution决议resource资源，资财resource allocationresource budget资源预算resource-oriented production面向资源生产resources conservation资源保护resource sharing资源分享respondentia船货抵押借款responsibility costing责任成本计算法restatement of financial statement重编财务报表，重编会计报表restitution赔偿，偿还restricted cash限定用途现金restricted fund限定用途基金restricted retained earning限定用途留存收益restricted security限制公开发行的证券restrictive covenant限制性条款restrictive policy限制性政策restructuring of debt债务重定，债务调整results from operation经营成果retail accounting零售会计retail audit零售审计retail cost零售成本retail price零售价，retained earnings policy 留存盈余政策，留存收益政策retained earnings statement 留存盈余表，留存收益表retained earnings to net worth ratio留存收益对资本净值比率retained ine 留存收益retained profit 留存利润retention money 扣留款项，保留款项;留存资金retirement退役，报废；，还本；退休retirement fund资产重置基金；退休金基金retirement of bond债券偿兑retirement of stock股票退股retirement plan退休计划，退休办法retirement policy退休政策retrenchement紧缩开支retrieval检索retroactive pay追补工资return报酬，收益；，税单returned check退回支票returned goods退回货物returned of capital资本退回，资本收回资本收益，，return on mon equity普通股产权资本收益率return on equity 产权资本收益率return on investment，return on sales销售收益率revalorization of currency币值重定revaluation重估价revaluation of assets资产重估价revaluation of currency币值重估revaluation reserve重估价准备金revaluation surplus重估价盈余revenue收入，；岁入，revenue account营业收入帐户，岁入帐户revenue and expense account收入和费用汇总帐户revenue anticipation note待付税款票据revenue bond收益担保债券revenue-cost graph收入成本图表revenue expenditure营业支出revenue-expense view收入－费用观念，营业收入确认revenue recognition principle收入确认原则revenue reserve营业公积金reversal cost method倒轧成本法reverse ine tax反向所得税reverse leverage反向杠杆作用reverse splitup并股reverse yield gap反向收益率差距review检查，复核revocable credit可撤销贷款可撤销信托revolving charge account循环赊帐帐户revolving credit循环信贷，循环贷款revolving fund周转金reward，报酬right权利，，right of absolute priority绝对优先求偿权right of action起诉权，诉讼权right of executionright of first refusal第一拒绝权right of lienright of offset抵消权right of recourse追索权right of subrogation取代债权，取代追索权right of wayrights letter购股权证书rights on附权，附认购新股权rigid price僵硬价格ring操纵市场集团risk风险risk-adjusted discount factor 险调整折现系数risk-adjusted rate of return风险调整收益率risk analysisrisk and return relationship风险和收益地关系risk capital风险本risk consulting风险咨询risk diversification风险分散risk exposure风险暴露程度risk index风险指数riskless portfolio无风险证券组合投资riskless rate of return无风险投资收益率risk lover风险爱好投资人risk manager风险经理，risk-return analysis风险收益分析risk-return frontier风险收益边界risk-return trade-off风险收益抉择rock bottom price最低价rocks财务窘迫rollover转期rotation of auditor审计师轮换rotation of capital，rotation of directors公司董事轮换round lot整批数量，整批round off 去掉尾数，四舍五入round sum整数round transaction整套交易round-tripping迂回套利royalty租费，版税，开采权使用费，专利使用费，技术转让使用费royalty payment专利权转让使用费，技术转让提出费rule 规则，实施细则，运算法则rule off划线结传rule of seventy-eight 78规则，贷款利息计算公式rule of seventy-two72规则，投资本利和金额计算公式rules of thumb约略估计方法runrunning ccount未结清帐户，赊帐帐户running cost运转成本running credit周转信贷running expense日常费用running form流水式running in ventory永续盘存running margin经营利差running yield本期收益率Rutgers accounting web新泽西州立大学会计互联网。