C: nlZJ}xZ
@~}~;}0x
calendar year figure 历年数字 E`Br# "/Bl
call 催缴通知;认购期权 .kTOG'K\e
call deposit 通知存款;活期存款 ;ojJXH~$}
call loan 短期同业拆借;通知贷款 8)>4ZNXz
call margin 补仓;追加保证金 BOD!0CR5
call market 短期同业拆放市场 y;%\w-.\
call money 短期同业拆借;活期贷款 M/,lP
call option 认购期权;看涨期权 NHcA6y$Cz
call price 赎回价格;提前赎回价 J+TtM>
call warrant 认购认股权证;回购认股权证 {e1sq^>|
callable share 可收回股份;可兑付股份 X]D:vuB
called up share capital 已催缴股本 MEu{'[C
Canadian Dollar [CAD] 加拿大元 2FY]o~@
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 =y >CO:^G%
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 \Xe{vlo>h
cancellation price 取消费 r$<M*z5q(\
cap 上限 G#~U\QlG-
capital 资本;资金 yg4#,4---b
Capital Accord 《资本协定》 %)Z,?DzZ
capital account 资本帐;非经常帐 Res4;C
capital account commitment balance 资本帐承担额结余 5jv*C]z
Capital Adequacy Directive [CAD] 《资本充足指引》 %f?Zg44
capital adequacy ratio [CAR] 资本充足比率 ^Rtxef
capital allowance 资本免税额 IBUFXzl
capital alteration 资本变更 X3][C
capital and liabilities ratio 资本负债比率 9e4`N"#,lI
capital and liquidity requirement 资本与流动资金的规定 P$]K
capital appreciation 资本增值 \;iOQqv0&
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 p(cnSvg
capital assets 资本资产 I%b5a`7
capital at risk 风险资本 f&txg,W,yv
capital base 资本基础;资金基础 r?w>x`
capital charges 资本支出;资本费用 }=B~n0
capital commitment 资本承担 $KhD>4^jL
capital contribution certificate 出资证明书 [E+J=L.l
capital convergence 划一资本充足比率 A]1dR\p
capital cost 资本成本;建设成本;建设费用 fQ1Dp
capital cover 资本保证 A%X=yqY
capital deficit 资本亏绌;资本赤字 h(^c5#.
capital divided into shares 资本分成股份 Z;[xaP\S
capital element 资本因素;资本部分 ,L
MN@G
capital equipment 资本设备 hUX8j9N>
capital expenditure 资本开支;非经常开支 T`,G57-5
capital expenses 资本费用 vY"I
capital financing 筹集资本;以非经常收入支付非经常开支的结算 o2;Eti
capital flow 资金流量 i'10qWz
capital formation 资本形成;集资 Hy -)yR
capital formation figure 资本组合数字 138v{Z
capital fund 资本基金 I_e7rE0`
capital gain 资本增益;资本增值 s IBP$9
capital gains tax 资本增值税 n]7rHV}G
capital goods 资本财货;资本货物 DMTc{
capital grant 非经常补助金;非经常拨款;建设补助金 q#1G4l.
capital grant cycle 建设补助金周期 |
O 9 b
capital injection 注入资本;注资 s8'!1rHd
capital input 投入资本 R;fe v
1mE
capital intensity 资本密集度 WYP\J1sy
capital intensive 资本密集 fqBz"l>5A
capital investment 资本投资 (XlvPcTi
Capital Investment Fund 资本投资基金 HH0ck(u_A*
capital loss 资本损失 /0!.u[t)~
capital maintenance 资本保值;资本保留 zqURnsJ
capital market 资本市场;资金市场 ).0p\.W~
capital market instrument 资本市场票据 K7C!ZXw~
capital money 资本款项 K4o']{:U
capital money subject to a trust 信托财产资本 Vk2%yw>
capital movement 资本流动 |`pBI0Sjo
capital nature 资本性质 <WnIJum
capital outlay 资本支出 #DARZh U)
capital portion 资本部分 m%UF{I,
capital profit 资本利润 ^6Zx-Mf\
capital project 基本工程项目;非经常开支项目 wp'[AR}
capital receipt 资本收入 feH&Ug4?G
capital redemption 资本赎回 g-,lY| a
capital redemption business 资本赎回业务 -[&Z{1A4x4
capital redemption contract 资本赎回合约 gI9nxy
capital redemption reserve 资本赎回储备 8k)*f+1o
capital reduction 资本减缩;减资 ,1cpV|mAr
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] s];0-65)
股本削减计划〔香港联合交易所有限公司〕 _00}O+GLM4
capital repayment 偿还资本 6)W8H X~+
capital reserve 资本储备;后备资本 wkx #WC
capital revenue 资本收益;非经常收入 $at\aJ
capital spending 资本开支;资本支出;非经常开支 CIsX$W
capital stock 股本 =[[I<[BZq
capital stock subscription 认缴股本;认购股本 \}%_FnP0ZU
capital subsidy 建设津贴;基本建设津贴 I2pE}6q
capital subvention 非经常资助金 LE~vSm^#
capital sum 资本额 J`C 2}$
~
capital tax 资本税 Q@8(e&{#W
capital transfer tax 资本转移税 6
8fnh'I!
capital turnover 资本周转率 /x]^Cqe
capital value 资本价值 LN5BU,4=
capital works project 基本工程项目 F_i"v5#
Capital Works Reserve Fund 基本工程储备基金 #f;6Ia>#
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 t:P7ah
capitalization 资本化;资本总额 f="Zpl W
capitalization of interest 利息化作本金 E{QjmlXQ<
capitalized interest 化作本金的利息 WnU2.:
capitalized loan 转作资本的贷款 qrjSG%i~J7
capitalized value 资本还原值;资本化价值
j=G
capitation grant 按人计算的补助金 Fe+(+ S
captive insurance business 专属自保保险业务 vO53?vN[m9
car insurance 汽车保险 MxUQ F?@6
Caribbean Development Bank 加勒比开发银行 /?0|hi<_$
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] #%8)'=1+4?
意大利嘉利堡银行 L]Xx-S
cartel 同业联盟;卡特尔 uhnnjI
cartelized rates system 联营式利率制度 ]JvjM,
cash 现金;现款 H|,d`@U
cash accounting system 现金会计制度 :7X{s4AU6
cash acquisition 以现金投资所得的资产 t;0]d7ey'
cash allowance 现金津贴 1|s`z
cash assets 现金资产 +2k{yl
cash at bank 银行现金;银行存款 f}KV4'n
cash balance 现金结余 Hwtoa,
cash basis 现金收付制;收付实现制 |/c-~|%
cash basis accounting 现金收付制会计;收付实现制会计 C-@M|K9A'
cash bonus 现金红利 @[`]w`9Q7
cash book 现金出纳帐;现金簿 XbeT x
cash client 现金客户 h,-i\8gq
cash commission rebate 现金回佣 #Ye0*`
cash compensation 现金补偿 p&0 G
cash contribution 现金承担额;现金分担额 .wTb/x
cash cost 直接费用;现金成本 ;Xqi;EA
cash coupon 现金礼券 PR AP~P&^
cash credit 现金信贷 [3ggJcUgW>
cash deficit 现金赤字 44w
"U%+
cash deposit and withdrawal 现金收支 ?' mP`9I
cash disbursement journal 现金支出日记簿 W5()A,R
cash disbursement slip 现金支出传票;现金支出单 f_;tFP
B
cash flow 现金流量;银根 ?B)e8i<[f
cash flow lending 流动现金放款;无抵押融资 )7-mALyW
cash flow statement 现金流量表;现金流动表 0F6@aQ\y3
cash flow surplus 现金流量盈余 |Q@( <'8=
cash in hand 库存现金;手头现金 ftRdK>a
D
cash in till 备用现金 =Lb(N61
cash in transit 运送中现金;在运现金 /UY'E<wBx
cash input 投入现金 BT^=p
cash input figure 现金投入数字 V\Y,4&bI
cash limit 现金支出限额;现金限额 __uk/2q
cash margin 现金保证金 D8xE"6T>
cash market 现货市场;现金交易市场 foY]RkW9
cash offer 现金要约;现金补偿额 aI}htb{m`
cash payment 现金付款;现金支付 `K[r5;QFKf
cash position 现金头寸 x%T^:R
cash price 现金价格 qI
tbY%
cash receipts journal 现金收入日记簿 3j[<nBsn.
cash receiving slip 现金收入传票;现金收入单 /qq*"R
cash settlement 现金结算 |%rRALIY
cash surplus 现金盈余 .b!HEi<F
cash with order 订货付现;凭票即付 M?<iQxtyb}
cashier's order 银行本票 .:B0(4Mj
cashier's order outstanding 未承兑的银行本票 a3z_o)"
cash-limited subhead 有现金支出限额的分目 J-G)mvkv
cash-sweep 现金彩票活动 cg_tJ^vrY
casual client “散客”;“散户” Qw_>
l}k/
CCASS Depository 中央结算系统证券存管处 ae2I,Qt%
CCIC Finance Limited 中芝兴业财务有限公司 sYSq >M
cedant 分出者 {A%&D^o)
ceding company 分出公司 u@+^lRGFh
ceding insurer 分出保险人 hOs~/bM
ceiling 上限 f'7/Wj
ceiling price 最高限价 /Tw $}8
central bank 中央银行 74(bo\
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 }s#4m
central banking 中央银行业务 VG$%Vs
central banking function 中央银行职能 y]!mN
Central Clearing and Custodian System 中央结算及托管系统 W>,D$
Central Clearing and Depository System 中央结算及存管系统 M:d|M|'
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 B[f:T%
central clearing house 中央结算所 f{\[+>
central clearing system 中央结算制度;集体交收系统 8{7'w|/;.{
central custody system 中央托管系统 Q&PEO%/D
central depository 中央存管处 ;Yg/y
central depository system 中央证券存管制度 m1tc="j
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 #"H<k(-Cz
central rate 中央汇率;中心汇率 %RzkP}1>E
Central Registration Hong Kong Limited 香港中央证券登记有限公司 Lm0q/d2|\X
Central Tender Board 中央投标委员会 `d
x.<R#,
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 qjf4G[]!
centralized budgetary and payments system 集中预算及支付制度 O -p^S
centred 12-month moving average 十二个月定位移动平均数 b"w2 2%
certificate of approval 批准证明书 B <HD
certificate of beneficial entitlement to property 资产权益证书 "CFU$~
certificate of compliance 合格证明书;合约完成证明书 /R(
.7 N
certificate of deposit [CD] 存款证 \9sJ`,T?
certificate of exemption from estate duty 豁免遗产税证明书 z~1S/,Ca
certificate of incorporation 公司注册证书;法团注册证书 1pN8,[hyR7
certificate of incorporation of registered trustees 注册受托人法团证书 {t:*Xu
certificate of indebtedness [CI] 负债证明书 MQy,[y7I
certificate of insurance 保险证书 wLg@BSC.
certificate of interest 权益证明书;息票 Y]B9*^d<
certificate of means 资产证明书 q'Y)Y(d
certificate of participation 参与证明书 u=#_8e(9Z
certificate of payment of profits tax 缴付利得税证明书 Cs,t:ajP
certificate of preference 特惠税证 ,ob)6P^rw
certificate of rateable value 应课差饷租值证明书 Qi9M4Yv
certificate of registration 登记证书;注册证明书 jq|fIP
certificate of satisfaction 清偿证明书 JxRn)D
certificate of transfer 转让证明书 sd*NY
certificate to bearer 不记名证明书 ; H]]H!
certification 核证 / >7G
certification fee 核证费 UVsF !0
certified cheque 经银行证明可兑现的支票 fnFIw=d
certified public accountant [CPA] 执业会计师 1=~ ##/at
certified statement 经证明的报表 `YBHBTG'o!
cessation of business 停业 `#j;\
cession 分保 PBwKR D[I
C.F. Finance Company Limited 浙一财务有限公司 xP'"!d4^i
chance 机会;中彩机会 G?:5L0g
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 >k~3W> D
change of domicile 迁册 xR&Le/3+
change to estimates 修订预算 1nE`Wmo.2
change to the approved estimates of expenditure 核准开支预算的变动 "`[4(j
charge 费用;押记;抵押 =}F$r5]
charge number 税单号码 qx?0]!x
charge on assets 资产的征税 e\*N Lj_(
charge upon general revenue 从政府一般收入中拨款支付 S3c%</'
chargeable 可予征收;应课税的 /AUX7
m.8
chargeable agreement for sale 可予征收印花税的买卖协议 ? 8S~R
chargeable income 应课税入息 TLz>|gr
chargeable normal trading receipt 应课税的一般营业收入 id1gK(F8H
chargeable profit 应课税利润 'puiahA
chargeable to tax 应课税 .bRDz:?j
charged to... 记入……帐目 2 rS`ViicD
chargee 承押记人 CraD
charge-holder 受押人 v0pev;C
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 5&134!hC
charging order 押记令 LD}<|
chargor's right 押记人的权利 ovvg"/>L
charitable donation 慈善捐款 7X .B
charitable trust 慈善信托 ]; B`'Ia
charity property 慈善财产 M-C>I;a
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 #ePtfRzJ
charter 章程;特许权 A_5M\iN\
charter of incorporation 成立章程 ]Lm?3$u$
chartered accountant 特许会计师 (
D@U%
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 Qf}}/k|)k
Chartered Institute of Public Finance and Accountancy [United Kingdom] TM,Fab &
特许公共财政及会计学会〔英国〕 g6.Tx]?b$
charterer 承租人 h$ $i@IO0
Chase Manhattan Asia Limited 美国大通亚洲有限公司 >WY\P4)k
Chase Manhattan Bank 美国大通银行 z3yAb"1Hg
chattels 实产 m=^ihQ
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 OkQtM
nq
Che Hsing Finance Company Limited 浙兴财务有限公司 qu/b:P
check-and-balance system 制约平衡制度 8fb<hq<
Chekiang First Bank Limited 浙江第一银行 a0&R! E;
cheque 支票 N8m3Wy
Chiao Yue Finance Company Limited 侨裕财务有限公司 &2pa9i
Chiba Bank, Ltd. 千叶银行 9aY}+hgb#
Chicago Board of Options Exchange 芝加哥期权交易所 p8E6_%Rw
Chicago Board of Trade 芝加哥交易所 2nB{oF-Z
Chicago Mercantile Exchange 芝加哥商品交易所 m Wh
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 hoZM;wC
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 2P?|'U
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 %I%OHs
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 \7*"M y*
child allowance 子女免税额 qW9~S0sl
China & South Sea Bank Limited 中南银行 B>e},!
China Affairs Committee [Hong Kong Futures Exchange Limited] ?&@a{-
中国事务委员会〔香港期货交易所有限公司〕 '2S?4Z
China concept stock 中国概念股 p</V_BIW
China Construction Bank 中国建设银行 ;PWx#v+vwF
China Development Division [Stock Exchange of Hong Kong Limited] 1&utf0TX6q
中国发展科〔香港联合交易所有限公司〕 .J2tm2]"EZ
China Economic News 《中国经济新闻》 5_Oxl6#
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 p4wx&VLi
China State Bank Limited 国华商业银行 Q;2n
Chinatrust Commercial Bank, Limited 中国信托商业银行 |@pn=wW
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 [^\HP]*Q{
Chinese Bankers Club, Hong Kong 香港银行华员会 _4X3g%nXl
Chinese Banks' Association 香港华商银行公会 I8
Chinese Gold and Silver Exchange Society 金银业贸易场 E:$r" oS
Chinese New Year bonus 年奖;年终花红 OF 1Qr bj
chit fund 银会 j>|mpfU
Chiyu Banking Corporation Limited 集友银行有限公司 I?Q[ZH:M
Chiyu Finance Company Limited 集友财务有限公司 @-aMj
Cho Hung Finance Limited 朝兴金融有限公司 QfI@=Kbg%#
choses in action 无形动产;据法权产 HD8*>p.
chronological book 序时帐簿 ,h* 'Cs04h
Chubu Securities Finance Company 中部证券金融公司 70T{tB
Chung Khiaw Bank Limited 崇侨银行 Q>l5:2lq
Chung Nan Finance Company Limited 中南财务有限公司 G"F:68
Chuo Trust & Banking Co., Ltd. 中央信托银行 N/r8joi#
Chuo Trust Asia Limited 中央信托亚洲有限公司 aQL$?,
Citibank, N.A. 万国宝通银行 ^7V{nT@H3
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 $5J~4B"%3
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 I{uwT5QT-
Citicorp International Limited 万国宝通国际有限公司 H.!\j&4j
civil debt 民事债项 Bx ru7E"
Civil Service Pension Reserve Fund 公务员退休金储备基金 Cg];UB}k
claim 申索;索偿;债权 nT/Azg
claim equalization fund 申索平衡基金 78FLy7
claim for refund of property tax 申请发还物业税 M IR))j;
claim of debt 债权申索 URDXyAt
claim on bank 对银行的债权 :lp
V
claim to dividend 摊还债款申索 l]Q<BV
claimant 申索人;索偿人 +y9WJ
claims statistics 申索统计数字 ]}>uvl^l
class of insurance business 保险业务类别 {7LNQGiJ
class of property 财产类别 :Wd@Qy?;
claw-back 递减率 5HW'nhE
clearance cost 清拆成本 g66SCr}
clearing 结算;票据交换;清算 U$=#yg2
:
clearing account 结算帐户 P] qL&_
clearing and settlement system 结算和交收系统 \CZD.2p#&
clearing balance 结算差额 Yjh02wo
clearing bank 结算银行 'qiDh[ATa
clearing cheque 交换支票 ;.&k zzvJ
clearing house 结算所;票据交换所 HkdBPMs79
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 ko`.nSZ-k
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 'XW9+jj)/
clearing member 结算会员 e>!=)6[*
Clearing Members' Fund 结算会员基金 p[7?0 (
clearing participant 结算参与者 %%hG],w
clearing rebate 结算费用的回佣 ]seOc],4
Clearing Rules [SEHK Options Clearing House Limited] ?j@(1",=&
《结算规则》〔联交所期权结算所有限公司〕 R9)"%SO<y
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 \'-E[xNcWI
Clerk to the Board of Review 税务上诉委员会书记 V8"m_
client 客户;委托人;当事人 5PPaR|c3
client agreement 客户协议 e&ci\x%
client confidentiality 客户保密的责任 Q;0g
client money 客户款项 3\0,>L9ET@
client statement 客户结单 @XN|R
clients fund 客户资金 M|}V6F_y
close 结算;收市;收盘 L<[%tv V
close a position 平仓;轧平头寸 \??20iz
close company 股份不公开的公司 )5/,B-+O"
close higher 收市时价位较高 UA(&_-C\
close lower 收市时价位较低 p{oc}dWin
close mixed 收市时荣辱互见 LV`tnt's
close of exchange 交易所停市 4s7&*dJ
close of financial year 财政年度终结 u/(~ewI
close out 平仓 &^(4yw(~
close out a long position 平长仓 X@H/"B%u2
close out a short position 平空仓 {P!1VYs5
close steady 收市时价格稳定 4O:y
?D/e
close the gap 弥补差距 F8d:7`lO@/
closed position 平仓 (KnU-E]L
closed-end investment corporation 股份固定的投资公司 _tR?WmNH=
close-out price 抛售价格 *`~]XM@H
closing account 决算帐户 g&?{^4t]
closing balance 期终结余;收市结余 l$g \t]
closing price 收市价;收盘价 =a!_H=+4
closing quotation 收市价;收市行情 sz+%4T
closing rate 收市汇价;收盘汇率 ANq3r(
closing transaction 平仓交易 GtpBd40"
clothing levy 成衣税 -X_dY>>s
club deposit 零存整付存款 9|qzFmE#
Code of Aid 《资助则例》 rIQ%X`Y
Code of Banking Practice 《银行营运守则》 A Y_GD ^
Code of Best Practice [Stock Exchange of Hong Kong Limited] D&!c7_ ^
《最佳应用守则》〔香港联合交易所有限公司〕 ^~JF7u
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕;《操守准则》〔香港期货交易所有限公司〕 S$NJmXhx5
Code of Conduct for Persons Registered with the Securities and Futures Commission {YF(6wVl
《证券及期货事务监察委员会注册人操守准则》 J*;= f8
code of practice 实务守则;经营守则;执业守则 57[tUO
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 s%i
\z }/
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 7&3
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 FG)(,?q
Code on Pooled Retirement Funds 《集资退休基金守则》 e)*-<AGwC
Code on Share Repurchases [Share Repurchase Code] Y4{/P1F
《公司购回本身股份守则》〔《股份购回守则》〕 FqXE6^
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 ;2[o>73F
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 SGK
5
co-debtor 共同债务人 =;~*YD(%/
co-financing scheme 共同融资计划
AS/z1M_U
cognizance 证明令 g<g$c<sm
coin 硬币 =+w!fy
coin replacement programme 硬币取缔计划 (Q}ByX
coin set 套装硬币 usR+ZQaA
coinage 硬币 aI_[h
v
Coinage Security Fund 硬币发行基金 "2z&9`VIY
cold call 主动与准客户接触 ?ZP@H
_w6}
collapse in prices 价格下泻;价格下挫;价格暴跌 tui5?\
collateral 抵押品 Hd57Iw
collateral bond 担保债券 L'u*WHj|v
collateral loan 抵押贷款 <HH\VG\H6
collateral security 附属抵押品 dheobD
collection 征收;收取 e5#?@}?
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 YT'olk
collection of betting duty 收取博彩税 qFN`pe,
Collection Office [Inland Revenue Department] 收税处〔税务局〕 ?.^n,[2
collective consumption 集体消费 -S7i':
Collector 收税主任 dF$&fo%
Collector of Rates 差饷征收官 1 RVs!;
Collector of Stamp Revenue 印花税署署长 d'@i8N["{
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 00/ RBs5
combined surplus 合并盈余 Q$b4\n?44
combined visible and invisible trade account 有形及无形贸易合并帐目 $V,ZH*
g
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 m,V"S(A
commemoration coin 具纪念性的硬币 Q%x-BZb~
commencement of winding-up 清盘开始 `PZcL2~E
commerce and industry sub-index 工商分类指数 "xAIK
commercial activity 商业活动 \hI|I!sDWy
commercial bank 商业银行 6G7+&g`
Commercial Bank Act of Norway 《挪威商业银行法》 ng:B;;
m
Commercial Banks Law 《商业银行法》 PFjh]/=
commercial borrowing 商业借款 =HjC.h
Commercial Code of Japan 《日本商法》 13fyg7^JP
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 /Xl(>^|&
commercial invoice 商业发票 LjCUkbzQF
commercial letter of credit 商业信用证 rqz48~\lJ
commercial loan 商业贷款;商业放款 zE+^WeH|
commercial paper 商业票据 =rA]kGx
commercial paper market 商业票据市场 [@Mo3]#\
commercial registry 商业登记处 lf#5X)V
commercial return 商业回报 =
OzpI
commercial sale 商业销售 r6vI6|1
commercialization 商品化 ~ DP5Qi
commercially viable 具商业利益;有利可图 IO7cRg'-F
Commerzbank AG 西德商业银行 >?[?W|k7V
commission 佣金;委员会 F0tcVdv
Commission des Operations de Bourse of France 法国证券事务监察委员会 OV|n/~
commission house 佣金行;代办行 s*R UYx
commission payable 须付的佣金 VUC_|=?dL
commission rebate 佣金回扣 /sr.MT
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 yVWt%o/
Commissioner of Banking 银行监理专员〔银监专员〕 cCs@[D#O1
Commissioner of Estate Duty 遗产税署署长 )M*Sg?L
Commissioner of Inland Revenue 税务局局长 %xA-j]%?ep
Commissioner of Insurance 保险业监理专员 %k @4}M>
Commissioner of Rating and Valuation 差饷物业估价署署长 $}B&u )
commitment 承担;已承担的开支;承担额;承担项目 7()5\ae@q'
commitment fee 承诺费 C5Mpm)-%
Committee of the Hong Kong Association of Banks 香港银行公会委员会 !m8T< LtMl
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 2=,d.1E3d
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 ;gLOd5*0
Committee on Payment System [Hong Kong Monetary Authority] YmD~&J
支付系统委员会〔香港金融管理局〕 e[6Me[b
Committee on Unit Trusts [Securities and Futures Commission] IV~5Y{(l
单位信托委员会〔证券及期货事务监察委员会〕 XZrzG P(
Commodities Dealers' Deposit Fund 商品交易商按金基金 V/tl-;W
Commodities Trading Commission 商品交易事务监察委员会 ki|OowP
commodity 商品 39A|6>-?
commodity classification 商品分类法 lib}dk
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 ET(/h/r
commodity dealer 商品交易商 cZ3A~dTOR
commodity exchange 商品交易所 Tnas$=J
Commodity Exchange Compensation Fund 商品交易所赔偿基金 F`>qg2wO
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 x"A\Z-xxz
commodity flow method 商品流动法;商品流通法 #'.
' |z
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 ZB]234`0
commodity futures contract 商品期货合约 NR"C@3kD]o
commodity market 商品市场 xVTl
commodity tax 商品税 :XOjS[wBm
commodity trading adviser 商品交易顾问 a:s$[+'Y
commodity trading adviser's representative 商品交易顾问代表 MzF,is
commodity trading advisory contract 商品交易顾问合约 3zv0Nwb,
commodity warrant 商品期权证 *;T'=u_lR
commodity-based investment 以商品为基础的投资 &5*t*tI
common fund 共同基金 *Ag3qnY
common property 分权共有财产 lo-VfKvy
common share 普通股 5a4i)I63o
common stock 普通股 %~P3t=r
Commonwealth Bank of Australia 澳洲联邦银行 \d3 ~kq3
Commonwealth Development Corporation 英联邦发展公司 )5fly%-r)
Commonwealth Finance Ministers Conference 英联邦财长会议 3xgU=@!;
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 =&PO_t5)z
Commonwealth income tax 英联邦入息税 hqV_MeHv'
Commonwealth Preference 英联邦特惠制 @u`m6``T
communal property 公有财产;公有产业 yq!peFu
communication expenses 通讯费用 Y=,9 M
Community Preference 欧共体特惠制 Gn4XVzB`O
commutation of pension 退休金的折算 b>]UNf"-
commuted gratuity 折算酬金 tMXNi\Bj
commuted pension gratuity 经折算的退休酬金 ?;A\>sP
Companies Act [United Kingdom] 《公司法令》〔英国〕 GK1P7Qy?V
Companies Handbook 《上市公司手册》 =i6k[ rg
companies inspector 公司检查员 OS1f}<
Companies Liquidation Account 公司清盘帐户 _-2;!L#/
Companies Ordinance: Information to be Included in a Rights Issue Prospectus j+e
s
《公司条例:供股章程须载有的资料》 /T2 v`Li
Companies Ordinance: Information to be Included in Prospectuses Regarding the Valuation of Land and Buildings 《公司条例:招股章程须载列有关土地或建筑物的评估的资料》 ExF6y#Y G<
Companies Registration Officer 公司注册主任 h@J3+u<
Companies Registry 公司注册处 nELY( z
Companies Registry Trading Fund 公司注册处营运基金 BU|)lU5)z
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 UG4I@@=
Company Formation and Enforcement Division [Companies Registry]
IFW7MF9V
公司成立及条例执行部〔公司注册处〕 '<'5BeU
company in which the public are substantially interested 由公众拥有相当权益的公司 b5?k gY
company limited by guarantee 担保有限公司 V9cj
company limited by shares 股份有限公司 rr>6;
company register 公司登记册 5Q: %f
company registration fee 公司注册费 *?A!`JpJn
company with limited liability 有限法律责任的公司 'j!n
company's memorandum 公司组织章程 s[VYd:}se
company's reserve 公司储备 c4zGQoeH:
comparative advantage 比较优势;比较利益 olKM0K
compensation 补偿金;赔偿 OGO\u#
Compensation Committee [Stock Exchange of Hong Kong Limited] PEaZ3{-
赔偿委员会〔香港联合交易所有限公司〕 <U8w# dc
compensation from insurance 保险赔偿
bDD29
compensation fund 赔偿基金 E33WT{H&_'
compensation fund levy 赔偿基金征费 uo(LZUjPbN
compensation rate 补偿率 7~;)N$d\
Compensation Review Committee 赔偿检讨委员会 xrI9t?QaCb
compensation scheme 赔偿计划 d%K{JkD-
compensation trade 补偿贸易 ca5;Z@t$S
compensation value 补偿值 `i+2YCk
compensatory payment 补偿付款 X~/-,oV=A
competition and pricing strategy 竞争与定价策略 qyh]v [
competitive edge 竞争优势 #o,FVYYj
competitive price 具竞争力的价格 cucT|y
competitive tender 竞争性投标 PDLps[a
Compliance Committee [Stock Exchange of Hong Kong Limited] =5:S"WNj
监察委员会〔香港联合交易所有限公司〕 7 4&{GCL
component of expenditure 开支组成部分 "'/+}xM"5
Composite Consumer Price Index 综合消费物价指数 ; P$ _:-C
composite index 综合指数 qn'TIE.
composite rating 综合评级 Sr_hD5!
composite return form 综合报税表 BB_(!omq[
Composite Securities and Futures Bill 《证券及期货综合条例草案》 OX?E3 <8`
composite tax return 综合报税表 L[<CEk
composition 组合成分;债务重整协议 ^ >
?C
composition of earnings 收益组合成分 ^/#8 "
compound increase 复合增加率;复合增长率 h"'}Z^
compound interest 复利 )1$H7|
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 JIqg[Mao
comprador note 买办票据 [
$"
comprador order 买办付款令票 `u_k?)lK
comprehensive income tax 综合所得税 nB]mj_)R^
comptroller 审计主任 1&vR7z]*
compulsory liquidation 强制清盘 -BWWaL
compulsory winding-up 强制清盘 cl |}0Q5
computation 计算;计算表 w,_LC)9
computational procedure 计算方法 O[z6W.
computer audit programme 电脑审计程序;电脑核数程序 }:QoY Nq
concentrated position 集中持仓量 N vTp1kI]
concentration risk 资金集中风险;集中融资风险 G:`So
concept stock 概念股 P>^$X
concession 特许权;宽减措施;优惠 "z=~7g
concession contract 特许经营权合约 t:xTmK&vt
concessionary rate 优惠率 8 qZbsZi4
concordat 协定;契约;国际监管条约 O@w_"TJP/z
condition 条件 PWquu`
conditional endorsement 附有条件的背书 .u`A4;;Gw
conditional offer 有条件要约 {xOzxLB;
conditional sale agreement 有条件售卖协议 K<%8.mZ7
conditions of tender 投标章程 )-Z*/uF^
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》 Y kvEQ=
conduct of business standard 业务操守准则 :nfy=*M#
Confidentiality Understandings 保密谅解文件 (ak&>pk;
confirmation letter 确认书 Wg<o%6`
confirmation of mail transfer 信汇证明书 <I 0om(P
Confirmation of Payment 已缴税证明书 E*kZGHA
confirmed letter of credit 保兑信用证 DZA '0-
confirming bank 保兑银行 'pO-h,{TS
confiscation order 没收令 d`%7Pk
connected transaction 关连交易 b!teSf
consensus capitalism 共识资本主义 .[1@wW&L
conservative investor 保守投资者 *P&lAyt6
consideration 代价;对价;约因 g>`D!n::n
consideration issue [listing method] 代价发行〔上市方式〕 B__e*d:)!m
consideration other than cash 现金以外的代价 .9Dncsnf,`
consignee 收货人;代售人 !89hO4 0r
consignment 托运;寄售 gvL*]U7
consignor 付货人;托运人;寄售人 S,f#g?V
consolidated account 综合帐目 woF{O)~X
consolidated account expenditure 综合帐目开支 )J2UNIgN
consolidated balance sheet 综合资产负债表 ~=<uYv?0s
consolidated cash deficit 综合现金赤字 "
RIt
consolidated cash surplus 综合现金盈余 !lA~;F
consolidated enterprises sectorial index 综合企业分类指数 *y$CDv
consolidated net earnings 综合净收益;综合净盈利 B]mMwqM#
consolidated net profit 综合净利润;综合纯利 3C'6i
consolidated policy 综合保单 $vn)(zn+
consolidated price 综合价格 Bgp%hK
consolidated profit and loss account 综合损益帐;综合损益表 P{Q$(rOe
consolidated public sector expenditure 公营部门综合开支 *i!t&s
consolidated revenue account 综合收入帐 1u(n[<WtT_
consolidated shareholders' fund 综合股东资金 {Z
Ld_VGW
consolidation of shares 股份合并 yS3or(K
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 #\O'*mz
consortium company 财团公司 QIJ/'72
consortium loan 银团贷款 u
yE#EnsH
constant dollar figure 固定币值 q-,`\
TS
constant market price 固定市价 Nus]]Iy-g
constant price 固定价格 "v0SvV<7
constant price series 固定物价计算数列 hW6Ksn,*
constant rate 固定比率 F(^#_tXP
constituent stock 成分股 9E4^hkD&
constitution 章程;组织章程 +At0V(
construction output 建造产出量 _::ssnG3jT
constructive trust 法律构定信托 :@@m'zF<;
consultant accountant 顾问会计师 L>0Pur) [
consultant's fee 顾问费 DG&aFmC
Consultation Paper on Proposed Regulation on Share Margin Financing a=v H:D
《监管股票按贷财务的建议谘询文件》 WGyPyG#Fl
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability &l4kwds R
《有关联交所检讨董事资格的程序的谘询文件》 L:Mjd47L
consumer behaviour 消费者行为 -8dz`o}
Consumer Council 消费者委员会 +rhBC
V
consumer credit financing operation 消费者信贷业务 K}GRU)
consumer demand 消费者需求 Prc1U)nfo
consumer durables 耐用消费品 /x_AWnU
consumer expenditure 消费开支 @2hOy@V
consumer goods 消费品 }9!}T~NMs
consumer market 消费市场 uc|ej9N
consumer price 消费物价 bqaj~:}@
Consumer Price Index [CPI] 消费物价指数 %|>D{q6C
Consumer Price Index (A) 甲类消费物价指数 Q
;5A~n
Consumer Price Index (B) 乙类消费物价指数 6#\:J0
Consumer Price Index Classification System 消费物价指数分类法 u1d%wOY
Consumer Price Index Report 《消费物价指数月报》
bf2r8
Consumer Price Index series 消费物价指数系列 PzhC *" i}
consumer price inflation 消费物价上涨 2U"2L^oKI
Consumer Representative Action Fund 消费者集体诉讼基金 :JZV=@<T
consumer sentiment 消费意欲 9E0x\%2K
consumer spending 消费开支;消费支出 FU.?n)P
consumption expenditure 消费开支 8!@}\6qM
consumption pattern 消费模式 <:mK&quf
consumption product 消费产品 <Of-,PcCV
consumption tax 消费税 v!$?;"d+
contango 交易延期费;延期交割费;期货溢价 wM3m'# xJ
contingencies warrant 紧急拨款令;应急支款授权书 -lAY*2Jg
contingency 应急费用;意外开支准备金 mAJ'>^`^
contingency allowance 应急准备金 Kb1@ +
contingency sum 应急费用;意外开支准备金 r:4]:NKCi
contingent assets 或有资产 YD{N)v
contingent debt 或有债权;待确定债务 ?{5}3abB`
contingent interest 待确定的权益 X|QokAR{$>
contingent liabilities 或有负债 .])X.7@x
contingent profit 或有利润 #\ysn|!J,
contingent right 或有的权利 _+~&t9A!
continue to hold a deposit 继续持有存款 Xs'qwL~{`
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 j%J>LeTca
continuing rent 连续租金 :2')`xT
continuing trustee 留任受托人 GaL UZviJ_
continuous licensing system 长期持牌制度 9\=SG"e(
Continuous Net Settlement System [CNS System] 持续净额交收系统 cqW(9A|8
contra account 对销帐户 ZPz=\^
contra flow 资金回流 NzeiGj
contra item 对销项目 Y]uVA`%"b
contra transfer 对销转拨 /N obS'd
contract 合约 fL]jk1.Xv-
contract for difference 差价合约 ]^i^L
contract for service 服务合约 ]9JH.fF
contract for settlement 平仓合约 E\cX
contract note 成交单据 6o5,d]
contract of copartnery 合伙合约 dO,;k+
contract of indemnity 弥偿合约 gr{*wYL
contract of insurance 保险合约 %Nob B
contract of reinsurance 再保险合约 {Ve`VV5E
contract price 合约价格 h^''ue"
contracting party 订约人;立约人;缔约国 #^$_3AY
contractual agreement 合约协议 y7GgTC/H
contractual commitment 合约承担 B?y[ %i
contractual joint venture 合约式联营企业 ?8U]UM6Tu4
contractual mutual fund 合约互惠基金 OjqT5<U
contractual right 合约权利 EQ|Wke
contractual savings fund 合约储蓄基金 L.}sN.
contributed surplus 实缴资本盈余 "*(a2k3J
contribution 出资;供款;捐款;分担款项 ^=PY6! iW
contribution account 供款帐户 6K=}n] n
contribution to gross domestic product 在本地生产总值中所占比率 D]|{xK C}
contribution to investment 出资额 kc}|L9
contribution to pension fund 退休金供款 AR&l9R[{N
contributor 供款人;出资人;捐助人 zAJC-YC6
contributory 分担人 p<wC{D
contributory scheme 供款计划 !C^>tmqS
contrived cessation of business 有预谋的停业 9>`dB
control 控制权;控制;管制 h'_$I4e)
control of a company 公司的控制权;公司控股权 aVr =7PeF
control of business 业务的控制权 BqA_CW
controlled company 受控制公司 J(=y$8xje
controller 控制人;控权人;会计长 `~41>mM%
controller of an authorized institution 认可机构控权人 &!M6{O=~
controlling company 控股公司 Rtl1eJ-
controlling interest 控制权益;控股权益 |B64%w>Y
controlling officer 管制人员 036QV M$
controlling officer's report 管制人员报告 bqx2lQf,_
controlling shareholder 控股股东;持有控股权的股东 HEhBOER?
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》 )p:+!sX(
conventional lending 传统放款;常规放款 &n0Ag]$P
conversion 兑换;换算;转换〔证券〕 =Mxu,A
conversion factor 换算因数 b@K1;A! S
conversion of stock 公债的转换 }qZ^S9
conversion rate 兑换率;换算率;转换价格〔证券〕 tAujm*|&
convertibility 可兑性;兑换性;自由兑换 aH8]$e8_,\
convertibility undertaking 兑换保证 ;W FiMM\
convertible 可兑换;可换股 >RpMw!NT
convertible currency 可兑换货币 k72NXagh
convertible debenture 可转换债权证 YNKvR
convertible loan stock 可转换股的债权股额 y|3("&)"S
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 kX:1=+{xg
conveyance 转易;转易契;财产转让证书 _u6MSRX[6$
conveyance of property 财产转让 iU3PlF[B/o
conveyance on sale 售卖转易契 RUVrX`u*(
conveyancing fee 业权转易费 <p2\;\?4z
conveyancing scale charges 物业转易收费标准 l7IF9b$c
cooling-off period 冷静期 N%e^2O)
co-owner 共同拥有人;分权共有人 ]&P 4QT)f
co-partner 共同合伙人 *Ue#Sade
co-partnership 共同合伙 jtE'T}! d
Copenhagen Stock Exchange 哥本哈根证券交易所 x {Dw?6TP
core capital 核心资本 'SrDc'?
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons aMJ2bu
《适用于注册人的衍生工具场外交易活动的核心运作和财务风险管理机制》 Xh/BVg7$
Core Principles for Effective Banking Supervision [Basle Committee] \pSRG=`
《有效监管银行业的主要原则》〔巴塞尔委员会〕 x(~V7L>"i
cornering “夹仓”;轧空;囤积居奇 Z,M2vRj"qT
corporate borrower 借款公司;借款机构 av:%wJUl,$
corporate business 公司企业;公司业务 6Lg#co}9
Corporate Communications Department [Stock Exchange of Hong Kong Limited] vmo!
企业传讯部〔香港联合交易所有限公司〕 ;z+}|>!
corporate customer 公司客户 78?cCj{e
corporate dealer 公司交易商 j8rxhToC
Corporate Finance Division [Securities and Futures Commission] %Q;:nVt
企业融资部〔证券及期货事务监察委员会〕 ,\d03wha
Corporate Finance (D.T.C.) Limited 协联财务有限公司 eW}-UeT
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 sN5Mm8~
corporate governance 公司管治 _x,(576~
corporate income tax 公司所得税 /ZH* t \
corporate investment adviser 公司投资顾问 NJOV!\k
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 6KPjZC<
corporate plan 公司计划 TB84}
corporate practice 执业法团 QA)W( 1
corporate profits tax 公司利得税 B8!$?1*^a
corporate savings 公司储蓄 R"\(a
corporate service tax 公司服务税 dX[Xe
corporate signature 法团的签名 ;4Xx5*E
corporation 法团;公司 zN-Y=-c
corporation bond 公司债券 mS0;2xU
corporation stock 公司股证;地方债券〔英国〕 ;<xPzf
corporation tax 公司税 lEb H4 g
correction phase of stock market 股市调整期 $~?)E;S
Correctional Services Industries Suspense Account 惩教工业暂记帐 ^v:XON<
corrective affidavit 修正遗产申报誓章 VD =f 'D
correspondent bank 代理银行 _.%g'=14f
Cosmos Finance Limited 宇宙财务有限公司 n3 Rf:j^R
cost 成本;费用;价格 G(t&(t`[
cost centre 成本中心 t~!ag#3['.
cost competitiveness 成本竞争力 Y|W#VyM-
cost control 成本控制;成本管理 Ln/*lLIOb
cost convention 原值成本法;成本惯例 /sPa$D
cost effectiveness 成本效益;经济效益 ]g,j
cost efficiency 成本效率 w]N;HlU
cost element 成本要素 -Y N(j\
cost flow 成本流转 !vHCftKel
cost input 投入资金 Hd
gABIuX
cost management information system 成本管理资料系统 :?i,!0#"
cost of an asset 资产成本 F*NHy.Y
cost of borrowing 借贷成本 (/t{z=
cost of capital 资本成本;资金成本 Mt%Q5^
cost of installation 安装费
9C5F#(uY
cost of issue 招股费用;发行股份费用 ^W^Y"0y9`
cost of living 生活费用 yBv4 xKMH
cost of transmitting 传送费用 NL!xkcXO
cost overrun 成本超支 0TiDQ4}i[
cost price 成本价格 z:)*Aobwv
cost price structure 成本价格结构 4FKgp|Y0
cost to the revenue 政府收入的损失;政府减少的收入 {?X +Yw
cost-benefit analysis 成本效益分析
;CV'
cost-benefit study 成本效益研究 Z 8GIZ
cost-book company 以成本帐原则组成的公司 fQ_tXY
cost-effectiveness analysis 成本效益分析 * )HVK&