C: xdsF! Zb
%%O_:@9x,
calendar year figure 历年数字 "Jyb?5
call 催缴通知;认购期权 7.^1I7O
call deposit 通知存款;活期存款 t&bE/i_T
call loan 短期同业拆借;通知贷款 .|kp`-F51
call margin 补仓;追加保证金 =6w(9O
call market 短期同业拆放市场 R&R{I/;i*.
call money 短期同业拆借;活期贷款 W9SEYkg
call option 认购期权;看涨期权 f V/
call price 赎回价格;提前赎回价 rlDJHR6
call warrant 认购认股权证;回购认股权证 <8Q?kj
callable share 可收回股份;可兑付股份 !%C&hH\
called up share capital 已催缴股本 *UG=dl#F#
Canadian Dollar [CAD] 加拿大元 P}p6{
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 O
>&,h^
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 WgV[,(
cancellation price 取消费 $J:~jY/J
cap 上限 w\.z-6G
capital 资本;资金 CH h6Mnw
Capital Accord 《资本协定》 vr>Rd{dm
capital account 资本帐;非经常帐 U
&W}c^#
capital account commitment balance 资本帐承担额结余 oxqD/fY
Capital Adequacy Directive [CAD] 《资本充足指引》 YC~kq?
capital adequacy ratio [CAR] 资本充足比率 Vuo 8[h>
capital allowance 资本免税额 {[B` q
capital alteration 资本变更 iuq%Q\0@w
capital and liabilities ratio 资本负债比率 b{JxTT}03
capital and liquidity requirement 资本与流动资金的规定 Sh5SOYLz
capital appreciation 资本增值 laFF/g;sRC
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〕 h|=&a0
capital assets 资本资产 J
9k~cz
capital at risk 风险资本 m`ab5<%Gn
capital base 资本基础;资金基础 le`_
capital charges 资本支出;资本费用 {?'c|\n Li
capital commitment 资本承担 G9\@&=
capital contribution certificate 出资证明书 p>]2o\["
capital convergence 划一资本充足比率 &5wM`
capital cost 资本成本;建设成本;建设费用 o[eIwGxZ
capital cover 资本保证 j]_"MMwk$<
capital deficit 资本亏绌;资本赤字 %8GY`T:^
capital divided into shares 资本分成股份 bPdbKi{j@
capital element 资本因素;资本部分 ut^^,w{o>
capital equipment 资本设备 ViT$]Nv
capital expenditure 资本开支;非经常开支 =G2A Ufn
capital expenses 资本费用 QI2T G,
capital financing 筹集资本;以非经常收入支付非经常开支的结算 A|U_$!cLZ
capital flow 资金流量 D3%`vqu&
capital formation 资本形成;集资 SA$1rqU=
capital formation figure 资本组合数字 .!J,9PE
capital fund 资本基金 E
:Y
*;
capital gain 资本增益;资本增值 n\y%5J+
capital gains tax 资本增值税
hG!"e4
capital goods 资本财货;资本货物 ;yH1vX
capital grant 非经常补助金;非经常拨款;建设补助金 |LDo<pE*V4
capital grant cycle 建设补助金周期 BK:S:
capital injection 注入资本;注资 m)9qO7P
capital input 投入资本 68LB745
capital intensity 资本密集度 \TBY)_[ {
capital intensive 资本密集 lTv_%hUp
capital investment 资本投资 DV/P/1E
Capital Investment Fund 资本投资基金 G(~"Zt}?
capital loss 资本损失 (yel
capital maintenance 资本保值;资本保留 M e
capital market 资本市场;资金市场 U8KEg)Msk
capital market instrument 资本市场票据 f)+fdc
capital money 资本款项 L$+ap~ld
capital money subject to a trust 信托财产资本 SW%d'1ya
capital movement 资本流动 VXAgp6
capital nature 资本性质 zZ=.riK
capital outlay 资本支出 :xT=uE.I
capital portion 资本部分 Gv}h/zu-
capital profit 资本利润 9m
fYB
capital project 基本工程项目;非经常开支项目 e$^ O_e
capital receipt 资本收入 7L:$Amb_F
capital redemption 资本赎回 ;-d :!*
capital redemption business 资本赎回业务 OC]_b36v
capital redemption contract 资本赎回合约 6!n%SUt
capital redemption reserve 资本赎回储备 uNYHEs6%T$
capital reduction 资本减缩;减资 )xQA+$H#4
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] [
Q6v #I
股本削减计划〔香港联合交易所有限公司〕 1vQj` F
capital repayment 偿还资本 [Hww3+~+
capital reserve 资本储备;后备资本 ukSi9| 1-,
capital revenue 资本收益;非经常收入 8W"~>7/>D
capital spending 资本开支;资本支出;非经常开支 rX#}2
capital stock 股本 5sq#bvfJ o
capital stock subscription 认缴股本;认购股本 f13%[RA9N
capital subsidy 建设津贴;基本建设津贴 @`ttyI^1f
capital subvention 非经常资助金 *5#Y[c
capital sum 资本额 B/Lx,
capital tax 资本税 _6
~/`_(KP
capital transfer tax 资本转移税 (k..ll p~
capital turnover 资本周转率 J,E'F!{
capital value 资本价值 +'x`rk
capital works project 基本工程项目 xla9:*pPn
Capital Works Reserve Fund 基本工程储备基金 M+ gYKPP
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 'qhA4W9
capitalization 资本化;资本总额 }cE,&n
capitalization of interest 利息化作本金 k]"Rg2>%
capitalized interest 化作本金的利息 ,g$N
capitalized loan 转作资本的贷款 Ee##:I[z
capitalized value 资本还原值;资本化价值 X] /r'Tz
capitation grant 按人计算的补助金 Au,}5=+`P
captive insurance business 专属自保保险业务 '@iS5Fni
car insurance 汽车保险 S0~F$mP'
Caribbean Development Bank 加勒比开发银行 $vdGkz@6
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] Z;W`deA
意大利嘉利堡银行 P~:W+!@5v
cartel 同业联盟;卡特尔 ht S5<+Y
cartelized rates system 联营式利率制度 m(8t |~S
cash 现金;现款 s]r"-^eS3
cash accounting system 现金会计制度 % ;2x.
cash acquisition 以现金投资所得的资产 qf9.S)H1Z
cash allowance 现金津贴 *"Ipu"G5?
cash assets 现金资产 #kV`G.EX
cash at bank 银行现金;银行存款 W&6P%0G/
cash balance 现金结余 2Fce| Tn
cash basis 现金收付制;收付实现制 GjA;o3(
cash basis accounting 现金收付制会计;收付实现制会计 @M"h_Z1#
cash bonus 现金红利 pVw)"\S%
cash book 现金出纳帐;现金簿 c|Nv^V*2
cash client 现金客户 d3(T=9;f2
cash commission rebate 现金回佣 x1$tS#lS
cash compensation 现金补偿 mD)_quz.sk
cash contribution 现金承担额;现金分担额 oZ@_o3VG
cash cost 直接费用;现金成本 Y2w 9]:J
cash coupon 现金礼券 g Bq, So
cash credit 现金信贷 8lt P)K4
cash deficit 现金赤字 2|#3rF
cash deposit and withdrawal 现金收支 +MeEy{;
cash disbursement journal 现金支出日记簿 pscCXk(|A`
cash disbursement slip 现金支出传票;现金支出单 0%+T U4Xx
cash flow 现金流量;银根 Xt /muV
cash flow lending 流动现金放款;无抵押融资 <vA^%D<\~
cash flow statement 现金流量表;现金流动表 hsljJvs
cash flow surplus 现金流量盈余 }$;T.[ ~
cash in hand 库存现金;手头现金 fdzD6KZI
cash in till 备用现金 >=i47-H
cash in transit 运送中现金;在运现金
2HMlh.R(C
cash input 投入现金 Srz.-,2 PF
cash input figure 现金投入数字 rBkf @
cash limit 现金支出限额;现金限额 Q4Q*5>
cash margin 现金保证金 'j!7
O+7y
cash market 现货市场;现金交易市场 kN;l@>
cash offer 现金要约;现金补偿额 *Rj>// A
cash payment 现金付款;现金支付 (9$/r/-a
cash position 现金头寸 #Qy*zU#9
cash price 现金价格 >\$qF
cash receipts journal 现金收入日记簿 gNzQ"W=
cash receiving slip 现金收入传票;现金收入单 nKh._bvfX
cash settlement 现金结算 kkFE9:[-c&
cash surplus 现金盈余 h&5H`CR[
cash with order 订货付现;凭票即付 JMOQDo
cashier's order 银行本票 *#frbV?;
cashier's order outstanding 未承兑的银行本票 `qSNS->
cash-limited subhead 有现金支出限额的分目 Ps.O.2Z5ZB
cash-sweep 现金彩票活动 uyxU>yHV<g
casual client “散客”;“散户” >u~ [{(d ,
CCASS Depository 中央结算系统证券存管处 >&aFSL,f
CCIC Finance Limited 中芝兴业财务有限公司 ^`\c;!)F<
cedant 分出者 IX^k<Jqr
ceding company 分出公司 Jnm{i|6N
ceding insurer 分出保险人 lb&tAl"D
ceiling 上限 ?U2ed)zzw
ceiling price 最高限价 l0u6nGkh
central bank 中央银行 +vLuzM-
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 'sY>(D*CQ
central banking 中央银行业务 co<){5zOT
central banking function 中央银行职能 7vcYI#(2
Y
Central Clearing and Custodian System 中央结算及托管系统 JHc|.2Oe
Central Clearing and Depository System 中央结算及存管系统 @
MNL
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 )-[ 2vhXz
central clearing house 中央结算所 ]ODC+q1
central clearing system 中央结算制度;集体交收系统 _d]w)YMO
central custody system 中央托管系统 IJo`O
central depository 中央存管处 ?a~=CC@
central depository system 中央证券存管制度 }vxb, [#
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 hX 9.%-@sR
central rate 中央汇率;中心汇率 0: h;ots'
Central Registration Hong Kong Limited 香港中央证券登记有限公司 HPCgv?E3
Central Tender Board 中央投标委员会 7J,W#Ql)5
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 {{[).o/
centralized budgetary and payments system 集中预算及支付制度 /^#k/z
centred 12-month moving average 十二个月定位移动平均数 E[t\LTt*n
certificate of approval 批准证明书 i,S%:0c7)
certificate of beneficial entitlement to property 资产权益证书 |VlAt#E
certificate of compliance 合格证明书;合约完成证明书 &.+[~2
certificate of deposit [CD] 存款证 RV^2[Gdi
certificate of exemption from estate duty 豁免遗产税证明书 =5%jKHo+9z
certificate of incorporation 公司注册证书;法团注册证书 ,ye>D='
certificate of incorporation of registered trustees 注册受托人法团证书 %g0"Kj5
certificate of indebtedness [CI] 负债证明书 HHCsWe-
certificate of insurance 保险证书 c$?qN&X_K
certificate of interest 权益证明书;息票 eP'e_E
certificate of means 资产证明书 nPfVZGt
certificate of participation 参与证明书 <hdR:k@#
certificate of payment of profits tax 缴付利得税证明书 //e.p6"8h
certificate of preference 特惠税证 _w^p~To^
certificate of rateable value 应课差饷租值证明书 C\.? 3
certificate of registration 登记证书;注册证明书 ?;|$R
certificate of satisfaction 清偿证明书 s:R>uGYOd
certificate of transfer 转让证明书 :I F&W=?9
certificate to bearer 不记名证明书 1
xiq]~H
certification 核证 t\{q,4
certification fee 核证费 A!<R?
certified cheque 经银行证明可兑现的支票 1F/`*z
certified public accountant [CPA] 执业会计师 gUL`)t\} *
certified statement 经证明的报表 ePIBg(
cessation of business 停业 =a?l@dI]
cession 分保 {.H}+ @0
C.F. Finance Company Limited 浙一财务有限公司 |vTirZP
chance 机会;中彩机会 .-`7Av+7
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 Rr4r[g#
change of domicile 迁册 2[9hl@=%
change to estimates 修订预算 Trbgg
change to the approved estimates of expenditure 核准开支预算的变动 (Y,
@-V
charge 费用;押记;抵押 11X-X
charge number 税单号码 y$*Tbzp
charge on assets 资产的征税 /.$n>:XR
charge upon general revenue 从政府一般收入中拨款支付 !F;W#Gc
chargeable 可予征收;应课税的 0$}+tq+
chargeable agreement for sale 可予征收印花税的买卖协议 A7+eWg{
chargeable income 应课税入息 r&1N8o
chargeable normal trading receipt 应课税的一般营业收入 e@Z(z^V
chargeable profit 应课税利润 AvEJX0"\df
chargeable to tax 应课税 yXppu[=
charged to... 记入……帐目 ^%#v
AS
chargee 承押记人 O jE wJ$$
charge-holder 受押人 /_x?PiL
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 +%?_1bGX>
charging order 押记令 ~Rk6@&ZS}
chargor's right 押记人的权利
HHWB_QaL
charitable donation 慈善捐款 #?!)-Q%
charitable trust 慈善信托 \P}~ICZA
charity property 慈善财产 }v0oFY$u`H
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 "]*0)h_
charter 章程;特许权 S=krF yFw
charter of incorporation 成立章程 `"zX<
chartered accountant 特许会计师 eO(VSjo'`
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 1U@qRU
Chartered Institute of Public Finance and Accountancy [United Kingdom] + To{Tm-
特许公共财政及会计学会〔英国〕 Z\(+awv
charterer 承租人 D
gY2:&0
Chase Manhattan Asia Limited 美国大通亚洲有限公司 lb{*,S
Chase Manhattan Bank 美国大通银行 N:d`L+tcc
chattels 实产 GLnj& Ve
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 %OfaBv&
Che Hsing Finance Company Limited 浙兴财务有限公司 w;}P<K
check-and-balance system 制约平衡制度 ztgSd8GGE
Chekiang First Bank Limited 浙江第一银行 yew9bn0a=
cheque 支票 B\KvKT|\
Chiao Yue Finance Company Limited 侨裕财务有限公司 , YTuZS
Chiba Bank, Ltd. 千叶银行 `Kpn@Xg
Chicago Board of Options Exchange 芝加哥期权交易所 o`M7:8G
Chicago Board of Trade 芝加哥交易所 Xy_+L_h^
Chicago Mercantile Exchange 芝加哥商品交易所 Z7K;~*
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 vs7Hg)F
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 <3O>
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 mJ#u] tiL
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 4FGcCE3
child allowance 子女免税额 %$`pD
I )
China & South Sea Bank Limited 中南银行 IZi1N
China Affairs Committee [Hong Kong Futures Exchange Limited] 35B0L.R
中国事务委员会〔香港期货交易所有限公司〕 fk#SD "iJ
China concept stock 中国概念股 2o6KVQ
China Construction Bank 中国建设银行 ^Ml)g=Fq
China Development Division [Stock Exchange of Hong Kong Limited] ;5PXPpJ
中国发展科〔香港联合交易所有限公司〕 tP"C>#LO
China Economic News 《中国经济新闻》 zK k;&y|{
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 k~`pV/6
China State Bank Limited 国华商业银行 `L]cJ0tAs
Chinatrust Commercial Bank, Limited 中国信托商业银行 B3c
rms['
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 Cb x/
Chinese Bankers Club, Hong Kong 香港银行华员会 *S:^3{.m=
Chinese Banks' Association 香港华商银行公会 ;pBSGr9
Chinese Gold and Silver Exchange Society 金银业贸易场 ,kpkXK
Chinese New Year bonus 年奖;年终花红 ,l&Dt,
chit fund 银会 hG
uRV|`
Chiyu Banking Corporation Limited 集友银行有限公司 dE.R$SM
Chiyu Finance Company Limited 集友财务有限公司 f lVQG@
Cho Hung Finance Limited 朝兴金融有限公司 p#qQGJe
choses in action 无形动产;据法权产 #=OKY@z/
chronological book 序时帐簿 :nCGqg
Chubu Securities Finance Company 中部证券金融公司 xl5mI~n_~
Chung Khiaw Bank Limited 崇侨银行 |@sUN:G4k
Chung Nan Finance Company Limited 中南财务有限公司 CS:j->
Chuo Trust & Banking Co., Ltd. 中央信托银行 k9.@S
Chuo Trust Asia Limited 中央信托亚洲有限公司 vCFMO3
Citibank, N.A. 万国宝通银行 ^UEI`_HO0
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 t}c ymX~
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 BC Jo/m
Citicorp International Limited 万国宝通国际有限公司 QuT8(s1Q!
civil debt 民事债项 kHo0I8
Civil Service Pension Reserve Fund 公务员退休金储备基金 *6df|q
claim 申索;索偿;债权 yS@c2I602
claim equalization fund 申索平衡基金 !X`
5
claim for refund of property tax 申请发还物业税 SBzJQt@Hs
claim of debt 债权申索 #i%it
claim on bank 对银行的债权 CDK0 $W n
claim to dividend 摊还债款申索 ;v^tUyhCb
claimant 申索人;索偿人 vYKKv%LE
claims statistics 申索统计数字 ]- " )r
class of insurance business 保险业务类别 <wW#Wnc ]
class of property 财产类别 P5P:_hr
claw-back 递减率 l"W9uS;\T
clearance cost 清拆成本 ]EnB`g(4;
clearing 结算;票据交换;清算 E<:XHjm
clearing account 结算帐户 #@w8wCj
clearing and settlement system 结算和交收系统 +j1s*}8
clearing balance 结算差额 iyB02\d
clearing bank 结算银行 9 ]c2ub7
clearing cheque 交换支票 g1@zk$
clearing house 结算所;票据交换所 Q]S~H+eRy
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 l<ag\ d
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 _<6
^r
clearing member 结算会员 s+#gH@c
Clearing Members' Fund 结算会员基金 IX$dDwY|O>
clearing participant 结算参与者 Nv,1F
clearing rebate 结算费用的回佣 -=H*(M
Clearing Rules [SEHK Options Clearing House Limited] yS[:C
2v
《结算规则》〔联交所期权结算所有限公司〕 0BMKwZg
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 47|Lk]+O
Clerk to the Board of Review 税务上诉委员会书记 n;@PaE^8=
client 客户;委托人;当事人 s )POtJ<
client agreement 客户协议 +0{m(%i
client confidentiality 客户保密的责任 6NPCp/
client money 客户款项 MCZTeYnx
client statement 客户结单 !g
#
clients fund 客户资金 <1YINkRz
close 结算;收市;收盘 :1^
R$0d
close a position 平仓;轧平头寸 $A;jl`ng
close company 股份不公开的公司 r{!]`
'8
close higher 收市时价位较高 3k.{gAZKh
close lower 收市时价位较低 nsKl3}uU
close mixed 收市时荣辱互见 qjFz}6
close of exchange 交易所停市 8UJK]_99I,
close of financial year 财政年度终结 x_pS(O(C
close out 平仓 I<`K;El'
close out a long position 平长仓 P^&%T?Y6z
close out a short position 平空仓 .vE=527g)
close steady 收市时价格稳定 ^I4'7]n-
close the gap 弥补差距 #` Q3Z}C
closed position 平仓 m2F2
closed-end investment corporation 股份固定的投资公司 2&MIt(\-
close-out price 抛售价格 pM],-7UM
closing account 决算帐户 'r~,~AI
closing balance 期终结余;收市结余 IFcxyp
closing price 收市价;收盘价 jfP2n5X83
closing quotation 收市价;收市行情 \3JZ=/
closing rate 收市汇价;收盘汇率 m\o<a|
closing transaction 平仓交易 3=5K7F
clothing levy 成衣税 K+ZJSfO6
club deposit 零存整付存款 dw#K!,g
Code of Aid 《资助则例》 mFfw*,M
Code of Banking Practice 《银行营运守则》 N[~{'i
Code of Best Practice [Stock Exchange of Hong Kong Limited] Xb?:dlu3
《最佳应用守则》〔香港联合交易所有限公司〕 $&&mGD;?K
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕;《操守准则》〔香港期货交易所有限公司〕 dn(I$K8
Code of Conduct for Persons Registered with the Securities and Futures Commission [EI~/#;
《证券及期货事务监察委员会注册人操守准则》 }{T9`^V:h
code of practice 实务守则;经营守则;执业守则 %sxLxx_x!
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 ;\ ^'}S|3Z
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 Dk8
O*B
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 W; yNg
Code on Pooled Retirement Funds 《集资退休基金守则》 d3-F?i
5d
Code on Share Repurchases [Share Repurchase Code] *`2.WF@E)
《公司购回本身股份守则》〔《股份购回守则》〕 =lT~
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 I,TJV)B
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 ,cZhkXd
co-debtor 共同债务人 l/1u>'
co-financing scheme 共同融资计划 R % [ZQK
cognizance 证明令 ~A@T_*0
coin 硬币 cq lA"Eof
coin replacement programme 硬币取缔计划 &.XlXihnt
coin set 套装硬币 yHhx- `
coinage 硬币 Le;;Yd}f
Coinage Security Fund 硬币发行基金 x93h{Kf
cold call 主动与准客户接触 Zk,`
Iq
collapse in prices 价格下泻;价格下挫;价格暴跌 kt`_n+G
collateral 抵押品 BIGln`;,f
collateral bond 担保债券 wJyrF
collateral loan 抵押贷款 tpu2e*n-|
collateral security 附属抵押品 gZA[Sq
collection 征收;收取 I|zak](HU
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 qE B3Y54+
collection of betting duty 收取博彩税 sZe$?k|
Collection Office [Inland Revenue Department] 收税处〔税务局〕 W>f q 9
collective consumption 集体消费 \9"
Collector 收税主任 KuBN_bd
Collector of Rates 差饷征收官 4'3do>!
Collector of Stamp Revenue 印花税署署长 loRT+u$&
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 H<_BnT#
combined surplus 合并盈余 Pq\
`0/4_
combined visible and invisible trade account 有形及无形贸易合并帐目 LLy w9y1
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 %+ln_lgD:
commemoration coin 具纪念性的硬币 ot\ FZ
commencement of winding-up 清盘开始 UWU(6J|Fk
commerce and industry sub-index 工商分类指数 q4u,pm,@
commercial activity 商业活动 m=Mb'<
commercial bank 商业银行 (V&5EO8)
Commercial Bank Act of Norway 《挪威商业银行法》 a8 X}r.
Commercial Banks Law 《商业银行法》 e"}JHXs
commercial borrowing 商业借款 b a5,?FVI~
Commercial Code of Japan 《日本商法》 o\/&05rp]
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕
NOY`1i
commercial invoice 商业发票 k=]#)A(#C
commercial letter of credit 商业信用证 "PgVvm#w'
commercial loan 商业贷款;商业放款 MB7UI8
commercial paper 商业票据 ~6{iQZa1Y
commercial paper market 商业票据市场 Fl0(n #L
commercial registry 商业登记处 ?'_Ty`vT
commercial return 商业回报 6U .A/8z
commercial sale 商业销售 OaTnQ|*
commercialization 商品化 G5WQTMzf&
commercially viable 具商业利益;有利可图 d]A.=NAc
Commerzbank AG 西德商业银行 8^IV`P~2M
commission 佣金;委员会 u<L<o2
Commission des Operations de Bourse of France 法国证券事务监察委员会 Sg%h}]~
commission house 佣金行;代办行 wnioIpRkh
commission payable 须付的佣金 KA
$jG{yq
commission rebate 佣金回扣 rX7GVg@H
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 5D]3I=kj
Commissioner of Banking 银行监理专员〔银监专员〕 ak,KHA6u
Commissioner of Estate Duty 遗产税署署长 ^aG$9N<\
Commissioner of Inland Revenue 税务局局长 e
p jb
Commissioner of Insurance 保险业监理专员 7e NLs
Commissioner of Rating and Valuation 差饷物业估价署署长 mM9a T0_w
commitment 承担;已承担的开支;承担额;承担项目 [^Z)f<l
commitment fee 承诺费 2[!3!@.
Committee of the Hong Kong Association of Banks 香港银行公会委员会 u+/Uc:XK)
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 yv[3&E?
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 ]& 8c
45c
Committee on Payment System [Hong Kong Monetary Authority] ~];r{IU
支付系统委员会〔香港金融管理局〕 'FNnFm
Committee on Unit Trusts [Securities and Futures Commission] $-D}y:
单位信托委员会〔证券及期货事务监察委员会〕 YD3jP}Ym
Commodities Dealers' Deposit Fund 商品交易商按金基金 V0)bPcS/
Commodities Trading Commission 商品交易事务监察委员会 ^C=dq(i=[
commodity 商品 Vc[aNpE
commodity classification 商品分类法 r'J="^k{
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 O]4v\~@-j
commodity dealer 商品交易商 X<%`
commodity exchange 商品交易所
K}t=Y
Commodity Exchange Compensation Fund 商品交易所赔偿基金 ag V z
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 RWg'W,v=!
commodity flow method 商品流动法;商品流通法 A%[e<vj9
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 reQr=OAez
commodity futures contract 商品期货合约 /0Jf/-}ovn
commodity market 商品市场 eA{nwtN
commodity tax 商品税 >&DC[)28
commodity trading adviser 商品交易顾问 pV8_i7\
commodity trading adviser's representative 商品交易顾问代表 nND;
lVQSO
commodity trading advisory contract 商品交易顾问合约 9^L{)t>
commodity warrant 商品期权证 lRk_<A
commodity-based investment 以商品为基础的投资 mEm=SpO[$o
common fund 共同基金 t[e]AU[}
common property 分权共有财产 LR "=(
common share 普通股 XF&_**0n
common stock 普通股 `@q\R-`
Commonwealth Bank of Australia 澳洲联邦银行 ^B_SAZ&%%
Commonwealth Development Corporation 英联邦发展公司 PglSQ2P
Commonwealth Finance Ministers Conference 英联邦财长会议 <4LW.q
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 F?z:[1(:
Commonwealth income tax 英联邦入息税 vfd<qdi3p(
Commonwealth Preference 英联邦特惠制 /0sw rt.
communal property 公有财产;公有产业 ,i jB3J
communication expenses 通讯费用 }qw->+nD
Community Preference 欧共体特惠制 A"B#t"
commutation of pension 退休金的折算 l4gF.-.GYF
commuted gratuity 折算酬金 4#Xz-5v
commuted pension gratuity 经折算的退休酬金 J$W4AT
Companies Act [United Kingdom] 《公司法令》〔英国〕 SK5_^4
Companies Handbook 《上市公司手册》 f, '*f:(
companies inspector 公司检查员 w%?Zb[!&
Companies Liquidation Account 公司清盘帐户 5tI#UBha
Companies Ordinance: Information to be Included in a Rights Issue Prospectus zv7)JH7EV&
《公司条例:供股章程须载有的资料》 &cWC&Ws"
Companies Ordinance: Information to be Included in Prospectuses Regarding the Valuation of Land and Buildings 《公司条例:招股章程须载列有关土地或建筑物的评估的资料》 GlHP`&;UH
Companies Registration Officer 公司注册主任 mm9uhlV8
Companies Registry 公司注册处 =F2`X#x_j
Companies Registry Trading Fund 公司注册处营运基金 {2%'=v
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 4Q!|fn0Sv
Company Formation and Enforcement Division [Companies Registry] "38L ,PW0Z
公司成立及条例执行部〔公司注册处〕 86pA+c+U
company in which the public are substantially interested 由公众拥有相当权益的公司 g~ii^[W
company limited by guarantee 担保有限公司 d,b]#fj
company limited by shares 股份有限公司 i zYC0T9
company register 公司登记册 ken.#>w
company registration fee 公司注册费 SiYH@Wma
company with limited liability 有限法律责任的公司 <vE|QxpR
company's memorandum 公司组织章程 yH(3 m#
company's reserve 公司储备 q@G}Hjn
comparative advantage 比较优势;比较利益 o}&{Y2!x
compensation 补偿金;赔偿 m-qu<4A/U|
Compensation Committee [Stock Exchange of Hong Kong Limited] d8uDSy
赔偿委员会〔香港联合交易所有限公司〕 ]K3bDU~
compensation from insurance 保险赔偿 qSDn 0^y
compensation fund 赔偿基金 V'tqsKQ!
compensation fund levy 赔偿基金征费 q;lR|NOh
compensation rate 补偿率 ~_hA{$
Compensation Review Committee 赔偿检讨委员会 8(Q|[
compensation scheme 赔偿计划 [_KV;qS%/
compensation trade 补偿贸易 r#A*{4wz
compensation value 补偿值 S0Ur{!9\#^
compensatory payment 补偿付款 !{4'=+
competition and pricing strategy 竞争与定价策略
)7{r8a
competitive edge 竞争优势 QH,Fw$1
competitive price 具竞争力的价格 m^\&v0
competitive tender 竞争性投标 y^e3Gyk
Compliance Committee [Stock Exchange of Hong Kong Limited] J)^F
监察委员会〔香港联合交易所有限公司〕 9[`c"Pd
component of expenditure 开支组成部分 Lu~E5 ,
Composite Consumer Price Index 综合消费物价指数 6g\hQ\+Z}
composite index 综合指数 $|g
;
composite rating 综合评级 -dWg1`;
composite return form 综合报税表 diNAT`|?#
Composite Securities and Futures Bill 《证券及期货综合条例草案》 .p]rS
=#
composite tax return 综合报税表 Dpwqg3,
composition 组合成分;债务重整协议 #K`0b$
composition of earnings 收益组合成分 V%{WH}
compound increase 复合增加率;复合增长率 ek. @ 0c
compound interest 复利 rq^%)tR
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 =k*XGbU
comprador note 买办票据 s3T7M:DM4
comprador order 买办付款令票 [K@(,/$
comprehensive income tax 综合所得税 c|d,:u#
comptroller 审计主任 '7pzw>E=:
compulsory liquidation 强制清盘 @eZBwFe
compulsory winding-up 强制清盘 qX`Hi9ja
computation 计算;计算表 }VRl L>HAC
computational procedure 计算方法 fJP *RVz
computer audit programme 电脑审计程序;电脑核数程序 |VzXcV-"8)
concentrated position 集中持仓量 JQ;.+5
N<K
concentration risk 资金集中风险;集中融资风险 F\hVunPVx
concept stock 概念股 6yBd9= 3K
concession 特许权;宽减措施;优惠 Z^}[CQ&Am
concession contract 特许经营权合约 pH2/."zE<
concessionary rate 优惠率 }a/z.&x]V
concordat 协定;契约;国际监管条约 'Hzc"<2Y\
condition 条件 $hHV Ie]+
conditional endorsement 附有条件的背书
*Ojl@N
conditional offer 有条件要约 piH0_7qr
conditional sale agreement 有条件售卖协议 Q)y5'u qZ
conditions of tender 投标章程 mo3A *|U
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》 "G-h8IN^O
conduct of business standard 业务操守准则 sYo&@~T
Confidentiality Understandings 保密谅解文件 7AS_Aw1L
confirmation letter 确认书 98)C
7N'
confirmation of mail transfer 信汇证明书 xmEom
Confirmation of Payment 已缴税证明书 ?:M4GY"gV
confirmed letter of credit 保兑信用证 Gov.;hy
confirming bank 保兑银行 qo$ls\[X
confiscation order 没收令 yoJ.[M4q
connected transaction 关连交易 `|Hk+V
consensus capitalism 共识资本主义 '!ks $}$`h
conservative investor 保守投资者 9J~\.:jH-
consideration 代价;对价;约因 j:qexhtho
consideration issue [listing method] 代价发行〔上市方式〕 ^%!SKhRIK
consideration other than cash 现金以外的代价 ";7xE#jRk
consignee 收货人;代售人 n*Dn{ 7v#z
consignment 托运;寄售 6-uLK'E
consignor 付货人;托运人;寄售人 gwsIzYV
consolidated account 综合帐目 PqL.^
consolidated account expenditure 综合帐目开支 jVLJqWP'!
consolidated balance sheet 综合资产负债表 Y8^WuN$
consolidated cash deficit 综合现金赤字 j#2EQ
consolidated cash surplus 综合现金盈余 RjH68=n
consolidated enterprises sectorial index 综合企业分类指数 dWQB1Y*N
consolidated net earnings 综合净收益;综合净盈利 !V(r
p80
consolidated net profit 综合净利润;综合纯利 s*_fRf:
consolidated policy 综合保单 _~MX~M3MB
consolidated price 综合价格 wPm
consolidated profit and loss account 综合损益帐;综合损益表 |`Noj+T47I
consolidated public sector expenditure 公营部门综合开支 (hdu+^Qj=
consolidated revenue account 综合收入帐 t$~'$kM)<
consolidated shareholders' fund 综合股东资金 /:Gy .
consolidation of shares 股份合并 'e' p`*
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 7i{(,:
consortium company 财团公司 *Ow2,{Nn
consortium loan 银团贷款 '<YBoU{e*
constant dollar figure 固定币值 79cM_O
constant market price 固定市价 Ncsh{.
constant price 固定价格 {l5fKVb\C
constant price series 固定物价计算数列 <xF]ca
constant rate 固定比率 },#7
constituent stock 成分股 p}h.2)PO
constitution 章程;组织章程 rX /'
construction output 建造产出量 +&S6se4
constructive trust 法律构定信托 x~R,rb
consultant accountant 顾问会计师 I#M>b:"te
consultant's fee 顾问费 j)Ak:l%a
Consultation Paper on Proposed Regulation on Share Margin Financing 4bp})>}jB
《监管股票按贷财务的建议谘询文件》 '2i !RT-
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability ^9Cu?!xu0
《有关联交所检讨董事资格的程序的谘询文件》 q^sZP\i,*;
consumer behaviour 消费者行为 4oH ,_sr
Consumer Council 消费者委员会 :{ZwzJ
consumer credit financing operation 消费者信贷业务 $,]U~7S
consumer demand 消费者需求 V" 8 G-dK
consumer durables 耐用消费品 &Jb\}c}
consumer expenditure 消费开支 dr}PjwW%
consumer goods 消费品 PZJ9f8V
consumer market 消费市场 [:#K_EI5%
consumer price 消费物价 knYp"<qj
Consumer Price Index [CPI] 消费物价指数 'sH_^{V2
Consumer Price Index (A) 甲类消费物价指数 S4 Uu/EX6S
Consumer Price Index (B) 乙类消费物价指数 Dol{y=(3e
Consumer Price Index Classification System 消费物价指数分类法 DBB&6~;?
Consumer Price Index Report 《消费物价指数月报》 fglfnx0{
Consumer Price Index series 消费物价指数系列 E/a2b(,Tg
consumer price inflation 消费物价上涨 pc0{
Consumer Representative Action Fund 消费者集体诉讼基金 Y1I)w^}:
consumer sentiment 消费意欲 A] 'jsv!+
consumer spending 消费开支;消费支出 ,!@ MLn
consumption expenditure 消费开支 &Q;sbI}
consumption pattern 消费模式 Y8]@y0(
consumption product 消费产品 2vLun
consumption tax 消费税 72"H#dy%U
contango 交易延期费;延期交割费;期货溢价 ;h+~xxu=X
contingencies warrant 紧急拨款令;应急支款授权书 |u^S}"@3sU
contingency 应急费用;意外开支准备金 :o{,F7(P
contingency allowance 应急准备金 Gj-nTN
contingency sum 应急费用;意外开支准备金 e%L[bGW'
contingent assets 或有资产 [%^sl>,7
contingent debt 或有债权;待确定债务 [SC6{|
contingent interest 待确定的权益 vg[3\!8z[
contingent liabilities 或有负债 @-Ql6k
contingent profit 或有利润 +Tu?PuT7k
contingent right 或有的权利 Jj+Q2D:
continue to hold a deposit 继续持有存款 -u'"l(n)~
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 oo2d,
continuing rent 连续租金 K&`1{,
continuing trustee 留任受托人 l#1#3F
continuous licensing system 长期持牌制度 [. 9[?8
Continuous Net Settlement System [CNS System] 持续净额交收系统 ?..BA&zRk
contra account 对销帐户 2O[sRm)
contra flow 资金回流 =hFY-~U
contra item 对销项目 +sjzT[ Dn
contra transfer 对销转拨 "QNQ00[T`>
contract 合约 6{]F#ig=
contract for difference 差价合约 0>7Ij7\[8
contract for service 服务合约 ;J,(YNI
1
contract for settlement 平仓合约 [UZr|F
contract note 成交单据 rf%lhBv
contract of copartnery 合伙合约 Rh|9F yN
contract of indemnity 弥偿合约 "%Y=+
contract of insurance 保险合约 c_*w<vJ-'
contract of reinsurance 再保险合约 qc
@cdi
contract price 合约价格 ?l?l<`sTO
contracting party 订约人;立约人;缔约国 =3-?$
contractual agreement 合约协议 *YeQCt-l
contractual commitment 合约承担 jBYvOy*$Q
contractual joint venture 合约式联营企业 15Mtlb
contractual mutual fund 合约互惠基金 hFv{?v
contractual right 合约权利 oH%[8!#
contractual savings fund 合约储蓄基金 O8$~dzf,2
contributed surplus 实缴资本盈余 w=WF$)ZU
contribution 出资;供款;捐款;分担款项 IUv#nB3
contribution account 供款帐户 SK'h!Ye5Z
contribution to gross domestic product 在本地生产总值中所占比率 Mc asnjC
contribution to investment 出资额 b-VygLN
contribution to pension fund 退休金供款 +|obU9M
contributor 供款人;出资人;捐助人 e!jy6t
contributory 分担人 *
&:_Vgu
contributory scheme 供款计划 [5?Dov^j3
contrived cessation of business 有预谋的停业 MVzuE}
control 控制权;控制;管制 f1ANziC;i
control of a company 公司的控制权;公司控股权 196a~xNV
control of business 业务的控制权 d'ZNp2L
controlled company 受控制公司 }`<&l
controller 控制人;控权人;会计长
F/5G~17
controller of an authorized institution 认可机构控权人 Mg`!tFe3
controlling company 控股公司 Dc-K08c
controlling interest 控制权益;控股权益 } jJKE
controlling officer 管制人员 "UMaZgI
controlling officer's report 管制人员报告 [A84R04_%
controlling shareholder 控股股东;持有控股权的股东 n>y,{"J{
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》 [cd1Mf:[Y
conventional lending 传统放款;常规放款 ]A=\P,D
conversion 兑换;换算;转换〔证券〕 &/WM:]^?0)
conversion factor 换算因数 5N|LT8P}Z
conversion of stock 公债的转换 ]E<Z5G1HD
conversion rate 兑换率;换算率;转换价格〔证券〕 T\}U{9ELL
convertibility 可兑性;兑换性;自由兑换 O68-G
convertibility undertaking 兑换保证 JpfA+r
convertible 可兑换;可换股 49QsT5b)
convertible currency 可兑换货币 F*PhV|XU
convertible debenture 可转换债权证 -/JEKwc
convertible loan stock 可转换股的债权股额 (^}t
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 ?lsK?>uU
conveyance 转易;转易契;财产转让证书 .u7}p#
conveyance of property 财产转让 )C8^'*!
conveyance on sale 售卖转易契 34u[#O{2
conveyancing fee 业权转易费 cr!W5+r
conveyancing scale charges 物业转易收费标准 Jh
E C
cooling-off period 冷静期 iX+8!>Q
co-owner 共同拥有人;分权共有人 R<&Euph
co-partner 共同合伙人 +ausm!~6
co-partnership 共同合伙 I
</P_:4G
Copenhagen Stock Exchange 哥本哈根证券交易所 f $Agcy
core capital 核心资本 "i;.>
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons xO )c23Z)]
《适用于注册人的衍生工具场外交易活动的核心运作和财务风险管理机制》 4<#ItQ(
Core Principles for Effective Banking Supervision [Basle Committee] i86:@/4~F
《有效监管银行业的主要原则》〔巴塞尔委员会〕 5Z!$?J4Rl
cornering “夹仓”;轧空;囤积居奇 nd8<*ru$
corporate borrower 借款公司;借款机构 )_jboaNzwI
corporate business 公司企业;公司业务 _:m70%i
Corporate Communications Department [Stock Exchange of Hong Kong Limited] FQ<x(&/NF
企业传讯部〔香港联合交易所有限公司〕 Vpnk>GWD
corporate customer 公司客户 ,_kw}_n=
corporate dealer 公司交易商 PF`uwx@zH
Corporate Finance Division [Securities and Futures Commission]
AfTm#-R
企业融资部〔证券及期货事务监察委员会〕 Df4O~j$U"s
Corporate Finance (D.T.C.) Limited 协联财务有限公司 &IUA[{o~e
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 ~][~aEat;V
corporate governance 公司管治 03fOm
corporate income tax 公司所得税 <J;O$S
corporate investment adviser 公司投资顾问 3$!QP
N
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 #Zm`*s`
corporate plan 公司计划 PK:Lv15"r
corporate practice 执业法团 eVf D&&@
corporate profits tax 公司利得税 y]jx-wc3O
corporate savings 公司储蓄 );.$`0
corporate service tax 公司服务税 =Q_1Mr4O
corporate signature 法团的签名 CqnHh@]nu
corporation 法团;公司 {zcG%b WJ
corporation bond 公司债券 Ep;uz5 ^8
corporation stock 公司股证;地方债券〔英国〕 l[T-Ak
corporation tax 公司税 .4CDQ&B0K
correction phase of stock market 股市调整期 F+H]{ss>
Correctional Services Industries Suspense Account 惩教工业暂记帐 v8f3B<kj
corrective affidavit 修正遗产申报誓章 plWNuEW
correspondent bank 代理银行 oWY3dc
Cosmos Finance Limited 宇宙财务有限公司 *B|hRZka1A
cost 成本;费用;价格 qB$-H' j:;
cost centre 成本中心 s1 >8uW
cost competitiveness 成本竞争力
BjH|E@z
cost control 成本控制;成本管理 .:j{d}p}
cost convention 原值成本法;成本惯例 }h;Z_XF&
cost effectiveness 成本效益;经济效益 G!I++M"
cost efficiency 成本效率 {A0F/#M]
cost element 成本要素 %Y ZCdS
cost flow 成本流转 fxcE1=a
cost input 投入资金 FvT4?7-
cost management information system 成本管理资料系统 NRx 7S9W
cost of an asset 资产成本 v)du]
cost of borrowing 借贷成本 9Ad%~qciY
cost of capital 资本成本;资金成本 1!1JT;gG^9
cost of installation 安装费 |Gz<I
cost of issue 招股费用;发行股份费用 ompr})c
cost of living 生活费用 7I[[S!((s
cost of transmitting 传送费用 wMCMrv:
cost overrun 成本超支 t`JT
cost price 成本价格 0OHXg=
cost price structure 成本价格结构 jo"nK,r
cost to the revenue 政府收入的损失;政府减少的收入 $=plAi
cost-benefit analysis 成本效益分析 5>9Q<*
cost-benefit study 成本效益研究 U^7hw(}me
cost-book company 以成本帐原则组成的公司 B1}i0pV,,
cost-effectiveness analysis 成本效益分析 QwhO/
costing 成本计算;成本计算法 |^ 8ND#x
costing and pricing policy 成本及定价政策 Ms6;iW9
costing exercise 成本计算工作 pA .orx
costing review 成本检讨 T/|!^qLF
cost-of-living allowance 生活津贴 \2/X$x<?X
cost-of-living index 生活指数;生活费用指数 _ooHB>sH
cost-plus pricing 成本加成定价法 t[!,puZc#
cost-push inflation 成本推动的通货膨胀 M#^q
<K %
cost-recovery basis 收回成本的原则 DLbP$&o
cost-related charges 依成本而定的收费 L8D=F7
cost-related fee 依成本而定的收费 [1(eSH
co-surety 共同担保人 ti+e U$
co-trustee 共同受托人 cY!Y?O
cotton futures 期棉 m%J?5rR3
Council of SEHK 联交所理事会 'QE8
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 X]}ai5
counterclaim 反申索 I '0[
counterfoil 联页〔收据〕;存根〔支票〕;票根 *x8~}/[T(F
counter-guarantee 反担保 ZiR}S
counter-inflationary policy 反通货膨胀政策 G%~V b
countersignature 副署签名;连署签名 0t!ZMH
country debt provisioning 债务国坏帐准备 .'M.yE~5J
country of beneficial ownership 实益拥有国 my sXgS&