C: md{1Jn"
S?v;+3TG
calendar year figure 历年数字 Z] cFbl\ma
call 催缴通知;认购期权 L)|hjpQ
call deposit 通知存款;活期存款 @Kbj:S;m
call loan 短期同业拆借;通知贷款 0[ n;ZL~
call margin 补仓;追加保证金 su\Lxv
call market 短期同业拆放市场 Sb?v5
call money 短期同业拆借;活期贷款 O&.gc p!
call option 认购期权;看涨期权 !JDyv\i}
call price 赎回价格;提前赎回价 :WH0=Bieh
call warrant 认购认股权证;回购认股权证 ^JIs:\g<<
callable share 可收回股份;可兑付股份 p0Ij4
called up share capital 已催缴股本 = "Lb5!
Canadian Dollar [CAD] 加拿大元 Pvkr$ou
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 ='eQh\T)
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 V^G+_#@,,
cancellation price 取消费 2U+wiE|
cap 上限 )u!}`UJ
capital 资本;资金 :Z;kMrU
Capital Accord 《资本协定》 0#ePg6n
capital account 资本帐;非经常帐 I%{D5.du
capital account commitment balance 资本帐承担额结余 0[Zs8oRiI
Capital Adequacy Directive [CAD] 《资本充足指引》 czo*_q%
capital adequacy ratio [CAR] 资本充足比率 }`$({\^w
capital allowance 资本免税额 #{bT=:3a
capital alteration 资本变更 viS7+E|O
capital and liabilities ratio 资本负债比率 H0lAu]~R_W
capital and liquidity requirement 资本与流动资金的规定 rJd-e96
capital appreciation 资本增值 .#e?[xxk
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〕 Y#-pK)EeU
capital assets 资本资产 ` NvJ
capital at risk 风险资本 gWjz3ob
capital base 资本基础;资金基础 ;ahI}}
capital charges 资本支出;资本费用 t_X=x`f
capital commitment 资本承担 9qJ:h-?M
capital contribution certificate 出资证明书 UD]RWN
capital convergence 划一资本充足比率 3 _DJ
capital cost 资本成本;建设成本;建设费用 2;ogkPv '
capital cover 资本保证 N*hx;k9
capital deficit 资本亏绌;资本赤字 @F5QgO J&r
capital divided into shares 资本分成股份 R?,XSJ
capital element 资本因素;资本部分 Fmrl*tr
capital equipment 资本设备 _H2%6t/V
capital expenditure 资本开支;非经常开支
-S}^b6WL
capital expenses 资本费用 4L6'4 t"s
capital financing 筹集资本;以非经常收入支付非经常开支的结算 AUkePp78
capital flow 资金流量 _
<pO<S
capital formation 资本形成;集资 q&k?$rn
capital formation figure 资本组合数字 v|r#
capital fund 资本基金 $k3l[@;hE
capital gain 资本增益;资本增值 nR$Q~`
capital gains tax 资本增值税 Zo5.Yse
capital goods 资本财货;资本货物 PHn3f;I
capital grant 非经常补助金;非经常拨款;建设补助金 :,dO7dJi
capital grant cycle 建设补助金周期 w8AHs/'r
capital injection 注入资本;注资 DKf:0E8
capital input 投入资本 OOX}S1lA
capital intensity 资本密集度 =dI2j@}c
capital intensive 资本密集 '^6x-aeq[D
capital investment 资本投资 )eSD5hOI)
Capital Investment Fund 资本投资基金 VbzW4J_
capital loss 资本损失 3/((7O[
capital maintenance 资本保值;资本保留 a<`s'N1G
capital market 资本市场;资金市场
PP)-g0^@
capital market instrument 资本市场票据 1{X ;&y
capital money 资本款项 -}*YfwK
capital money subject to a trust 信托财产资本 G^Yg[*bJ^$
capital movement 资本流动 L9)nRV8
capital nature 资本性质 2r&T.
capital outlay 资本支出 HBnnIbEtF'
capital portion 资本部分 Vam4/6
capital profit 资本利润 8L*P!j9`EY
capital project 基本工程项目;非经常开支项目 %CiZ>`5n#
capital receipt 资本收入 n$y)F} .-
capital redemption 资本赎回 P ".[=h
capital redemption business 资本赎回业务 ?KfV>.()
capital redemption contract 资本赎回合约 VZArdXTP
capital redemption reserve 资本赎回储备 /"<o""<]
capital reduction 资本减缩;减资 42: 6=\
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] As7Y4w* +
股本削减计划〔香港联合交易所有限公司〕 =9JKg4I6
capital repayment 偿还资本 Xm2p<Xu8h
capital reserve 资本储备;后备资本 k9<P]%
capital revenue 资本收益;非经常收入 }[OOkYF#r
capital spending 资本开支;资本支出;非经常开支 .-g++f(_i
capital stock 股本 sh %snLw
capital stock subscription 认缴股本;认购股本 )tyhf(p6
capital subsidy 建设津贴;基本建设津贴 8E|
Nf
capital subvention 非经常资助金 3o=K?eOdg
capital sum 资本额 HsGyNkr?r
capital tax 资本税 fc#zhp5bX
capital transfer tax 资本转移税 _# /zH~V%
capital turnover 资本周转率 hkq[xgX
capital value 资本价值 RMx$]wn_
capital works project 基本工程项目 uxd5 XS
Capital Works Reserve Fund 基本工程储备基金 O+o1R24JI
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 >wpC45n)9N
capitalization 资本化;资本总额 26,!HmtC
capitalization of interest 利息化作本金 D|}%(N@sl
capitalized interest 化作本金的利息 crt
)}L8-
capitalized loan 转作资本的贷款 AVys`{*c
capitalized value 资本还原值;资本化价值 ul$^]ZWkI
capitation grant 按人计算的补助金 =;9*gDf D
captive insurance business 专属自保保险业务 KU> $=Rd
car insurance 汽车保险 s3*h=5bX=
Caribbean Development Bank 加勒比开发银行 %!G]H
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] f"j"ZM{~U
意大利嘉利堡银行 =~i~SG/f
cartel 同业联盟;卡特尔 ^hhJ6E_W
cartelized rates system 联营式利率制度 R)3P"sGuN
cash 现金;现款 %C!u/:.Kv
cash accounting system 现金会计制度 h98_6Dw(]
cash acquisition 以现金投资所得的资产 PyD'lsV
cash allowance 现金津贴 MHv2r
cash assets 现金资产 ,&;#$ b5
cash at bank 银行现金;银行存款 w~eF0{h
cash balance 现金结余 G.3qg%
cash basis 现金收付制;收付实现制 uj_ OWre
cash basis accounting 现金收付制会计;收付实现制会计 1Y"[Qs]"mU
cash bonus 现金红利 4,!S?:7
cash book 现金出纳帐;现金簿 4Lo8Eue
cash client 现金客户 ]E1aIt
cash commission rebate 现金回佣 5h9`lS2
cash compensation 现金补偿 ik@g; >pQD
cash contribution 现金承担额;现金分担额 I-E}D"F;p[
cash cost 直接费用;现金成本 dsKEWZ
=
cash coupon 现金礼券 /hPgOaB
cash credit 现金信贷 +1Ha,Ok
cash deficit 现金赤字 6OJ`R.DM`
cash deposit and withdrawal 现金收支 EROf%oaz=
cash disbursement journal 现金支出日记簿 ;O*y$|+PA
cash disbursement slip 现金支出传票;现金支出单 ?8g[0/
cash flow 现金流量;银根 \dAh^B K1(
cash flow lending 流动现金放款;无抵押融资 ;F@N2j#
cash flow statement 现金流量表;现金流动表 U5;
D'G
cash flow surplus 现金流量盈余 t>J 43
cash in hand 库存现金;手头现金 ]VifDFL}
cash in till 备用现金 PK#; \Zw
cash in transit 运送中现金;在运现金 @'.(62v
cash input 投入现金 Ctpr.
cash input figure 现金投入数字 fZ2>%IxG}
cash limit 现金支出限额;现金限额 [:x^ffs
cash margin 现金保证金 *Z! #6(G
cash market 现货市场;现金交易市场 JG xuB*}
cash offer 现金要约;现金补偿额 #>+O=YO
cash payment 现金付款;现金支付 )_P|_(
cash position 现金头寸 S3V3<4CB
cash price 现金价格 .0l0*~[
cash receipts journal 现金收入日记簿 ozZW7dveU
cash receiving slip 现金收入传票;现金收入单 S) /(~
cash settlement 现金结算 -iu7/4!j
cash surplus 现金盈余 jTbJL
cash with order 订货付现;凭票即付 CA7 ZoMB#
cashier's order 银行本票 nPp\IE}:
cashier's order outstanding 未承兑的银行本票 gVM9*3LH6
cash-limited subhead 有现金支出限额的分目 =W(mZ#*vdY
cash-sweep 现金彩票活动 /3F4t
V
casual client “散客”;“散户” <]6])f,y\
CCASS Depository 中央结算系统证券存管处 tG(# &54
CCIC Finance Limited 中芝兴业财务有限公司 z; 6Tp
cedant 分出者 `+_UG^aeW
ceding company 分出公司 T/DKT1P-
ceding insurer 分出保险人 b4GD}kR
ceiling 上限 g9>
0N#<
ceiling price 最高限价 }W{rDc kv
central bank 中央银行 }D_h*9
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 FA-""]
central banking 中央银行业务 OOy]:t4 /
central banking function 中央银行职能 |~b.rKQt[
Central Clearing and Custodian System 中央结算及托管系统 [5
Mt,skC:
Central Clearing and Depository System 中央结算及存管系统 okfGd=
&
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 X{A|{ u=
central clearing house 中央结算所 :_;9&[H9ha
central clearing system 中央结算制度;集体交收系统 \}SA{)
central custody system 中央托管系统 S(kj"t*3
central depository 中央存管处 H!Gsu$C
central depository system 中央证券存管制度 Kh<xQ:eMy
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 Z-3i -(
central rate 中央汇率;中心汇率 gBQK
Central Registration Hong Kong Limited 香港中央证券登记有限公司 ~kUdHne(
Central Tender Board 中央投标委员会 W]kh?+SZ
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 aIV(&7KT4
centralized budgetary and payments system 集中预算及支付制度 QAYhAOS|e
centred 12-month moving average 十二个月定位移动平均数 x/*ndH
certificate of approval 批准证明书 o7"2"(
=>
certificate of beneficial entitlement to property 资产权益证书 dI'cZt~n
certificate of compliance 合格证明书;合约完成证明书 O,(p><k$/
certificate of deposit [CD] 存款证 [t@
certificate of exemption from estate duty 豁免遗产税证明书 BX :77?9,+
certificate of incorporation 公司注册证书;法团注册证书 ?0_Bs4O\
certificate of incorporation of registered trustees 注册受托人法团证书 ~|+!xh
certificate of indebtedness [CI] 负债证明书 N1rBpt
certificate of insurance 保险证书 ))"J
certificate of interest 权益证明书;息票 ^:g8mt
certificate of means 资产证明书 DJ?kQ
certificate of participation 参与证明书 zlC|Sp af
certificate of payment of profits tax 缴付利得税证明书 'f0*~Wq|
certificate of preference 特惠税证 j+0=)Q%I=
certificate of rateable value 应课差饷租值证明书 "YbvI@pD
certificate of registration 登记证书;注册证明书 jQjtO"\JG
certificate of satisfaction 清偿证明书 Qhlgu!
certificate of transfer 转让证明书 l]Ozy@
Ib
certificate to bearer 不记名证明书 j)IXe 0dMC
certification 核证 :A%|'HxH3
certification fee 核证费 ,c#IxB/0
certified cheque 经银行证明可兑现的支票 k2Yh?OH
certified public accountant [CPA] 执业会计师 kfER
certified statement 经证明的报表 `OzcL
cessation of business 停业 jUjgxP*7m
cession 分保 '@1o M1
C.F. Finance Company Limited 浙一财务有限公司 ~nk{\ rWO
chance 机会;中彩机会 4qq+7B
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 nbM[?=WS
change of domicile 迁册 p%) 1(R8qM
change to estimates 修订预算 bDI#' F
change to the approved estimates of expenditure 核准开支预算的变动 mY9^W2:
charge 费用;押记;抵押 P/;sZo
charge number 税单号码 {KJ !rT
charge on assets 资产的征税 y/t{*a
charge upon general revenue 从政府一般收入中拨款支付 Q]WjW'Ry\
chargeable 可予征收;应课税的 "&;>l<V
chargeable agreement for sale 可予征收印花税的买卖协议 28qTC?
chargeable income 应课税入息 + v. I|c
chargeable normal trading receipt 应课税的一般营业收入 II$B"-
chargeable profit 应课税利润 Zt:.+.dV
chargeable to tax 应课税 Vae}:8'}
charged to... 记入……帐目 r 7w1~z
chargee 承押记人 ^`ah\L
charge-holder 受押人 ZMO7o 1"
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 c@d[HstBJ
charging order 押记令 ^2-2Jz@
chargor's right 押记人的权利 2QwdDKMS_
charitable donation 慈善捐款 nX(2&<
charitable trust 慈善信托 ?+-uF}
charity property 慈善财产 tU2 8l.
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 =0,:w(Sb!
charter 章程;特许权 xa+=9=<AQ
charter of incorporation 成立章程 e>`+Vk^Jc
chartered accountant 特许会计师 &2-dZK
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 K=|x"6\
Chartered Institute of Public Finance and Accountancy [United Kingdom] aO:wedfl
特许公共财政及会计学会〔英国〕 5yPw[
EY
charterer 承租人 ciRn"X=l
Chase Manhattan Asia Limited 美国大通亚洲有限公司 rro92(y
Chase Manhattan Bank 美国大通银行 AD_RU_a9
chattels 实产 0mcZe5RS
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 @=CN#D12
Che Hsing Finance Company Limited 浙兴财务有限公司 $ M?VJ\8
check-and-balance system 制约平衡制度 v x qsK
Chekiang First Bank Limited 浙江第一银行 gA0:qEL\
cheque 支票 wc?`QX}I
Chiao Yue Finance Company Limited 侨裕财务有限公司 f'
|JLhs
Chiba Bank, Ltd. 千叶银行 K
q;X(&Z
Chicago Board of Options Exchange 芝加哥期权交易所 m2wGg/F5
Chicago Board of Trade 芝加哥交易所 )+;Xfftz
Chicago Mercantile Exchange 芝加哥商品交易所 .Jk[thyU
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 (+SfDL$m
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 \09m
?;^
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 -'SpSy'_
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 `[)
awP
child allowance 子女免税额 ^0oOiZs
China & South Sea Bank Limited 中南银行 D#VUx9kugv
China Affairs Committee [Hong Kong Futures Exchange Limited] FbH
1yz
中国事务委员会〔香港期货交易所有限公司〕
bT(}=j
China concept stock 中国概念股 ~z;G$jd
China Construction Bank 中国建设银行
W=zHD9
China Development Division [Stock Exchange of Hong Kong Limited] /2 V
中国发展科〔香港联合交易所有限公司〕 XMt)\r.
China Economic News 《中国经济新闻》 nPlg5&E
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 44e:K5;]7
China State Bank Limited 国华商业银行 f]c{,LFvZ
Chinatrust Commercial Bank, Limited 中国信托商业银行 [ PXv8K%]p
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 +5AWX,9,-
Chinese Bankers Club, Hong Kong 香港银行华员会 >@Vap
Chinese Banks' Association 香港华商银行公会 ck0K^o v
Chinese Gold and Silver Exchange Society 金银业贸易场 Sfl. &A(
Chinese New Year bonus 年奖;年终花红 ngmHiI W
chit fund 银会 SSCyq#dl$
Chiyu Banking Corporation Limited 集友银行有限公司 _.)6~
Chiyu Finance Company Limited 集友财务有限公司 <L!9as]w
Cho Hung Finance Limited 朝兴金融有限公司 }:QQ{h_
choses in action 无形动产;据法权产 `i~kW
chronological book 序时帐簿 l~",<bTc
Chubu Securities Finance Company 中部证券金融公司 sVT:1 kI
Chung Khiaw Bank Limited 崇侨银行 aK|],L
Chung Nan Finance Company Limited 中南财务有限公司 B EN
U
Chuo Trust & Banking Co., Ltd. 中央信托银行 ,,}&
Q%5
Chuo Trust Asia Limited 中央信托亚洲有限公司 Pk2=*{:W
Citibank, N.A. 万国宝通银行 $U*b;'o
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 &/+LY_r'<I
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 Vt4KG+zm
Citicorp International Limited 万国宝通国际有限公司 CdZS"I
civil debt 民事债项 >6X$iBb0
Civil Service Pension Reserve Fund 公务员退休金储备基金 w20)~&LE-
claim 申索;索偿;债权 }0okyGg>q
claim equalization fund 申索平衡基金 9-ei#|Vnt[
claim for refund of property tax 申请发还物业税 AHB_[i'>7
claim of debt 债权申索 )
dB?Ep|
claim on bank 对银行的债权 _P}wO8
claim to dividend 摊还债款申索 uO^,N**R#
claimant 申索人;索偿人 K=K]R01/o
claims statistics 申索统计数字 .DrGr:UW
class of insurance business 保险业务类别 [8 I*lsS
class of property 财产类别 6<t<hP_3O
claw-back 递减率 }5b,u6
clearance cost 清拆成本 Pt=@U:
clearing 结算;票据交换;清算 :|&S7&l]
clearing account 结算帐户 o;[cApiQ,2
clearing and settlement system 结算和交收系统 qk}Mb_*C)
clearing balance 结算差额 MkK6.qV\z
clearing bank 结算银行 prw% )#,
clearing cheque 交换支票 M&SY2\\TB
clearing house 结算所;票据交换所 [wkSY>Gu
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 q;Rhx"x>T
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 +*`>7m<^
clearing member 结算会员 tBjMm8lgb
Clearing Members' Fund 结算会员基金 ;659E_y>
clearing participant 结算参与者 N"[r_!
clearing rebate 结算费用的回佣 WF_24Mw
Clearing Rules [SEHK Options Clearing House Limited] Hfo/\\
《结算规则》〔联交所期权结算所有限公司〕
[1Q:
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 {>h,@
Clerk to the Board of Review 税务上诉委员会书记 SdXAL
client 客户;委托人;当事人 ?mbI6fYv
client agreement 客户协议 cv7.=*Kb;
client confidentiality 客户保密的责任 JWsOze8#
client money 客户款项 ALi3JU
client statement 客户结单 lz:+y/+1
clients fund 客户资金 DR<=C`<4(
close 结算;收市;收盘 GswV/V+u
close a position 平仓;轧平头寸 W@t{pXwLv
close company 股份不公开的公司 f>[!Zi*
close higher 收市时价位较高 s*tzU.E(
close lower 收市时价位较低 z^Y4:^L~I
close mixed 收市时荣辱互见 rd ]dDG
close of exchange 交易所停市 jRBKy8?[C
close of financial year 财政年度终结 T]lVwj
close out 平仓 jmr1e).];
close out a long position 平长仓 \Lz4ZZjSY
close out a short position 平空仓 w)<h$<tU
close steady 收市时价格稳定 4<A+Tf
close the gap 弥补差距 Y;1J`oT
closed position 平仓 ia*Bcx_RW+
closed-end investment corporation 股份固定的投资公司 P"s7}cl
close-out price 抛售价格 JL=s=9N;3
closing account 决算帐户 (i@B+c
closing balance 期终结余;收市结余 vq8&IL
closing price 收市价;收盘价 +"3K)9H
closing quotation 收市价;收市行情 oLc
closing rate 收市汇价;收盘汇率 K{__rO
closing transaction 平仓交易 n_S)9C'=
clothing levy 成衣税 ;|D8"D6]
club deposit 零存整付存款 yL"pzD`[H
Code of Aid 《资助则例》 \heQVWRl
Code of Banking Practice 《银行营运守则》 %)}y[
(
Code of Best Practice [Stock Exchange of Hong Kong Limited] WoDQg64
《最佳应用守则》〔香港联合交易所有限公司〕 FQO>%=&4
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〕 m ol|E={si
Code of Conduct for Persons Registered with the Securities and Futures Commission tS
sDW!!M
《证券及期货事务监察委员会注册人操守准则》 !^IAn
code of practice 实务守则;经营守则;执业守则 QmY1Bn?s
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 X@^"@
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 !A#(bC
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 (E<QA
Code on Pooled Retirement Funds 《集资退休基金守则》 5tcJTz
Code on Share Repurchases [Share Repurchase Code] T]y^PT<8?
《公司购回本身股份守则》〔《股份购回守则》〕 OO-b*\QW
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 (nt=
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 ?gl[=N V
co-debtor 共同债务人 O;SD90
co-financing scheme 共同融资计划 ky{-NrK
cognizance 证明令 {PQ!o^7y
coin 硬币
3vRBK?Q.y
coin replacement programme 硬币取缔计划 ">'`{mXew
coin set 套装硬币 ['\u?m
coinage 硬币 '/GZ,~q
Coinage Security Fund 硬币发行基金 RtScv
cold call 主动与准客户接触 =7 ${bp!
collapse in prices 价格下泻;价格下挫;价格暴跌 3PRK.vf
collateral 抵押品 UkgiSv+
collateral bond 担保债券 Qhsk09K_=4
collateral loan 抵押贷款 6dQ]=];
collateral security 附属抵押品 p<AzpkU,A
collection 征收;收取 .h@HAnmE
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 +i6XCN1=
collection of betting duty 收取博彩税 v@;!fBUt
Collection Office [Inland Revenue Department] 收税处〔税务局〕 2[TssJQ
collective consumption 集体消费 sA[eKQjaD
Collector 收税主任 vGI?X#w3
Collector of Rates 差饷征收官 7?EC
kuSv
Collector of Stamp Revenue 印花税署署长 7 J+cs^2
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 "%fvA;
combined surplus 合并盈余 -40OS=wpA
combined visible and invisible trade account 有形及无形贸易合并帐目 ;sfk@ec
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 N[8y+2SZ
commemoration coin 具纪念性的硬币 5$Aiez~tBq
commencement of winding-up 清盘开始 RlnJlY/
commerce and industry sub-index 工商分类指数 Hsi<!g.
commercial activity 商业活动 >2@ a\
commercial bank 商业银行 e+7x &-+
Commercial Bank Act of Norway 《挪威商业银行法》 ^.;
x
Commercial Banks Law 《商业银行法》 o7WK"E!pF'
commercial borrowing 商业借款 `Wy8g?d;bn
Commercial Code of Japan 《日本商法》 P},d`4Ty@
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 YMTB4|{
commercial invoice 商业发票 'k9dN
\ev
commercial letter of credit 商业信用证 0Rze9od]$
commercial loan 商业贷款;商业放款 Lyj0$wbH`
commercial paper 商业票据 #E#.`/4
commercial paper market 商业票据市场 Y~ ( <H e?
commercial registry 商业登记处 ~lB:xVzn
commercial return 商业回报 yHt
`kb2
commercial sale 商业销售 3^J~ts{*
commercialization 商品化 >Vvjs
commercially viable 具商业利益;有利可图 hY-;Vh0J
Commerzbank AG 西德商业银行 a0=5G>G9c
commission 佣金;委员会 Bh*7uNM
Commission des Operations de Bourse of France 法国证券事务监察委员会 N0 F|r8xS
commission house 佣金行;代办行 +ZxG<1&
commission payable 须付的佣金 k6PHyt`3'
commission rebate 佣金回扣 E^<.;
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 qH-':|h7
Commissioner of Banking 银行监理专员〔银监专员〕 8!q$8]M
Commissioner of Estate Duty 遗产税署署长 \"^.>+
Commissioner of Inland Revenue 税务局局长 Lavm
Commissioner of Insurance 保险业监理专员 5\|u]
~b
Commissioner of Rating and Valuation 差饷物业估价署署长 e-.s63hm
commitment 承担;已承担的开支;承担额;承担项目 K
oF4e:2>
commitment fee 承诺费 8>y!=+9_
Committee of the Hong Kong Association of Banks 香港银行公会委员会 c _faW
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 9X6l`bo'
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 ON~K(O2g(
Committee on Payment System [Hong Kong Monetary Authority] gkN
)`/`*
支付系统委员会〔香港金融管理局〕 DHnu F@M
Committee on Unit Trusts [Securities and Futures Commission] [J71aH
单位信托委员会〔证券及期货事务监察委员会〕 K=`;D
Commodities Dealers' Deposit Fund 商品交易商按金基金 K)d]3V!
Commodities Trading Commission 商品交易事务监察委员会 $7bl,~Z
commodity 商品 I||4.YT
commodity classification 商品分类法 lImg+r T{
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 5Sm)+FC:
commodity dealer 商品交易商 E0Neo _7
commodity exchange 商品交易所 L1i:hgq0]
Commodity Exchange Compensation Fund 商品交易所赔偿基金 bn8`$FA^
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 Yo$
xz
commodity flow method 商品流动法;商品流通法 "\l O1D
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 aHvsgp]
commodity futures contract 商品期货合约
!=w&=O0(
commodity market 商品市场 ILQB%0!
commodity tax 商品税 LAT%k2%Wx
commodity trading adviser 商品交易顾问 ' QrvkQ
commodity trading adviser's representative 商品交易顾问代表 8^FAeV#
commodity trading advisory contract 商品交易顾问合约 lIlmXjL0
commodity warrant 商品期权证 Xob,jo}a
commodity-based investment 以商品为基础的投资 @Ht7^rz+S
common fund 共同基金 68k
common property 分权共有财产 W$X@DXT=o
common share 普通股 6HyndB^
common stock 普通股 _CDl9pP36#
Commonwealth Bank of Australia 澳洲联邦银行 <7;AK!BH
Commonwealth Development Corporation 英联邦发展公司 apxY2oE&
Commonwealth Finance Ministers Conference 英联邦财长会议 ^*fZ
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 &S8Pnb)d
Commonwealth income tax 英联邦入息税 ,py:e>+^t
Commonwealth Preference 英联邦特惠制 I|#1u7X%]
communal property 公有财产;公有产业 b+ g(=z+
communication expenses 通讯费用 %di]1vQ
Community Preference 欧共体特惠制 S|pMX87R
commutation of pension 退休金的折算 Gc'CS_L
commuted gratuity 折算酬金 3i c6!T#t"
commuted pension gratuity 经折算的退休酬金 \z4I'"MC.9
Companies Act [United Kingdom] 《公司法令》〔英国〕 GWU"zWli]z
Companies Handbook 《上市公司手册》 fuQb h
companies inspector 公司检查员 ba-J-G@YW
Companies Liquidation Account 公司清盘帐户 xp4w9.X5(
Companies Ordinance: Information to be Included in a Rights Issue Prospectus lOc!KZHUp
《公司条例:供股章程须载有的资料》 5:o$]LkOWC
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》 O"<W<l7Q
Companies Registration Officer 公司注册主任 w!=Fi
Companies Registry 公司注册处 >pVrY;
P[
Companies Registry Trading Fund 公司注册处营运基金 TC=djC4$/
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 Gw0_M&
Company Formation and Enforcement Division [Companies Registry] @vC7j>*4B
公司成立及条例执行部〔公司注册处〕 -666|pA
company in which the public are substantially interested 由公众拥有相当权益的公司 "XU
M$:D
company limited by guarantee 担保有限公司 .)zX<~,
company limited by shares 股份有限公司 =deqj^&@
company register 公司登记册 z/,qQVv=}4
company registration fee 公司注册费 pnvHh0ck_
company with limited liability 有限法律责任的公司 QX'EMyK$
company's memorandum 公司组织章程 hSO(s
company's reserve 公司储备 *7ggw[~
comparative advantage 比较优势;比较利益 b~1]}9TJ
compensation 补偿金;赔偿
fn1G^a=
Compensation Committee [Stock Exchange of Hong Kong Limited] XM+o e0:[
赔偿委员会〔香港联合交易所有限公司〕 7q' _]$
compensation from insurance 保险赔偿 %4%$NdU"
compensation fund 赔偿基金 Z]1=nSv
compensation fund levy 赔偿基金征费 %SwN/rna
compensation rate 补偿率 RcASFBNpS
Compensation Review Committee 赔偿检讨委员会 I-fjqo3
compensation scheme 赔偿计划 lYS+EVcR
compensation trade 补偿贸易 ),<E-Ub
compensation value 补偿值 lE8M.ho\
compensatory payment 补偿付款 C;T:'Uws
competition and pricing strategy 竞争与定价策略 3N'f Hy
competitive edge 竞争优势 yN0!uzdW*
competitive price 具竞争力的价格 ^&AhWm7\
competitive tender 竞争性投标 c\n&Z'vK
Compliance Committee [Stock Exchange of Hong Kong Limited] C/JeD-JG
监察委员会〔香港联合交易所有限公司〕 M<A*{@4$w&
component of expenditure 开支组成部分 QJcaOXyMS
Composite Consumer Price Index 综合消费物价指数 Xm|Uz`A;
composite index 综合指数 tA?cHDp4E
composite rating 综合评级 =1JS6~CTLN
composite return form 综合报税表 eYER"E
Composite Securities and Futures Bill 《证券及期货综合条例草案》 QW5S=7
composite tax return 综合报税表 Qg7rkRia
composition 组合成分;债务重整协议 an4^(SY
composition of earnings 收益组合成分 JYY:~2
compound increase 复合增加率;复合增长率 Br}&
compound interest 复利 JJ50(h)U
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 ^1a/)Be{_
comprador note 买办票据 %TY;}V59 b
comprador order 买办付款令票 :QndeUw
comprehensive income tax 综合所得税 4@K9%
comptroller 审计主任 K/2k/\Jk[_
compulsory liquidation 强制清盘 aUdbN&G
compulsory winding-up 强制清盘 NZJ:@J=-
computation 计算;计算表 73-*|@6
computational procedure 计算方法 ArFsr
computer audit programme 电脑审计程序;电脑核数程序 F-\Swbx+
concentrated position 集中持仓量 h\oAW?^
concentration risk 资金集中风险;集中融资风险 V~Zi #o
concept stock 概念股 "[PxLq5
concession 特许权;宽减措施;优惠 Quc,,#u
concession contract 特许经营权合约 .4M8
concessionary rate 优惠率 o -< 5<
concordat 协定;契约;国际监管条约 N1lhlw6
condition 条件 dQ6n[$Q@N
conditional endorsement 附有条件的背书 oD$8(
conditional offer 有条件要约
Wc}opp
conditional sale agreement 有条件售卖协议 +E8Itb,
conditions of tender 投标章程 TZ`@pDi
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》 DCJmk6p%0
conduct of business standard 业务操守准则 AL%gqt]
Confidentiality Understandings 保密谅解文件 wq[\Fb`
confirmation letter 确认书 yIm@m[B;
confirmation of mail transfer 信汇证明书 a@|/D\C
Confirmation of Payment 已缴税证明书 |-WoR u
confirmed letter of credit 保兑信用证 S?X2MX
confirming bank 保兑银行 "(@W^qF}d
confiscation order 没收令 D;f[7Cac
connected transaction 关连交易 hK!Z~
consensus capitalism 共识资本主义 !Gv*iWg
conservative investor 保守投资者 0p8Z l
consideration 代价;对价;约因 \5+?wpH
consideration issue [listing method] 代价发行〔上市方式〕 p^2"g~
consideration other than cash 现金以外的代价 v&6=(k{E@R
consignee 收货人;代售人 :NB,Dz+i
consignment 托运;寄售 ] gN]Cw\L
consignor 付货人;托运人;寄售人 ep"YGx[V
consolidated account 综合帐目 [C GFzxz$
consolidated account expenditure 综合帐目开支 /UJ@e
consolidated balance sheet 综合资产负债表 kmJ{(y)w
consolidated cash deficit 综合现金赤字 '64&'.{#>r
consolidated cash surplus 综合现金盈余 G1;.\ i
consolidated enterprises sectorial index 综合企业分类指数 ~~U2Sr
consolidated net earnings 综合净收益;综合净盈利 tEz6B}
consolidated net profit 综合净利润;综合纯利 }yCw|B|a
consolidated policy 综合保单 ya81z4?
consolidated price 综合价格 Rp~#zt9:
consolidated profit and loss account 综合损益帐;综合损益表 (S:+#v
consolidated public sector expenditure 公营部门综合开支 _1z|QC
consolidated revenue account 综合收入帐 e=11EmN9
consolidated shareholders' fund 综合股东资金 ;WQ@dC
consolidation of shares 股份合并 j@1rVOmK
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 <Sxsmf0"
consortium company 财团公司 n@LR?
consortium loan 银团贷款 b\/:-][
constant dollar figure 固定币值 e*O-LI2O
constant market price 固定市价 j8@Eqh
constant price 固定价格 Evz;eobW/
constant price series 固定物价计算数列 ],*^wQ
constant rate 固定比率 $#4J^(I*:
constituent stock 成分股 U @Il:\I
constitution 章程;组织章程 !/4f/g4Ze
construction output 建造产出量 -+1it
constructive trust 法律构定信托 s*R\!L
consultant accountant 顾问会计师 M@a?j<7P,m
consultant's fee 顾问费 zl>l.zJ
Consultation Paper on Proposed Regulation on Share Margin Financing stnyJ9
《监管股票按贷财务的建议谘询文件》 p100dJvq
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability ;H#'9p ,2
《有关联交所检讨董事资格的程序的谘询文件》 c5uT'P"
consumer behaviour 消费者行为 o0- 7# 2
Consumer Council 消费者委员会 O?uT'$GT
consumer credit financing operation 消费者信贷业务 K\ww,S
consumer demand 消费者需求 /Kmzi9j+
consumer durables 耐用消费品 kl.)A-6V
consumer expenditure 消费开支 CPq{M.B
consumer goods 消费品 RU!j"T
5
consumer market 消费市场 k^q}F%UV
consumer price 消费物价 0\tk/<w2
Consumer Price Index [CPI] 消费物价指数 }?,Gn]]
Consumer Price Index (A) 甲类消费物价指数 2e}${NZN
Consumer Price Index (B) 乙类消费物价指数 g-=)RIwm
Consumer Price Index Classification System 消费物价指数分类法 7@g8nv(p
Consumer Price Index Report 《消费物价指数月报》 ?iH`-SY
Consumer Price Index series 消费物价指数系列 @Taj++ua
consumer price inflation 消费物价上涨 IxT[1$e
Consumer Representative Action Fund 消费者集体诉讼基金 OE(H:^ZR
consumer sentiment 消费意欲 e{edI{g
consumer spending 消费开支;消费支出 iw6qNV:\Z
consumption expenditure 消费开支 4!Ez#\
consumption pattern 消费模式 DpIv <m]
consumption product 消费产品 uX{n#i,~L
consumption tax 消费税 V\zf yH\~
contango 交易延期费;延期交割费;期货溢价 U^4
/rbQ
contingencies warrant 紧急拨款令;应急支款授权书 Dm/# \y3
contingency 应急费用;意外开支准备金 #5GIO
contingency allowance 应急准备金 P&3'N~k-
contingency sum 应急费用;意外开支准备金 %iWup:
contingent assets 或有资产 YV*s1t/
contingent debt 或有债权;待确定债务 o+W5xHe^1
contingent interest 待确定的权益 QRj><TKi
contingent liabilities 或有负债 r]eeKV,{p
contingent profit 或有利润 bkkhx,Oi[G
contingent right 或有的权利 PF@+~FI
continue to hold a deposit 继续持有存款 E6n3[Z
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 V,bfD3S3
continuing rent 连续租金 &LE,.Q34
continuing trustee 留任受托人 &eV& +j
continuous licensing system 长期持牌制度 n(.y_NEgV!
Continuous Net Settlement System [CNS System] 持续净额交收系统 3vPb}
contra account 对销帐户 U@+
@Mc
contra flow 资金回流 e&f9/rfx
contra item 对销项目 H8~<;6W
contra transfer 对销转拨 I|lz;i}$
contract 合约 _^Lv8a3(O
contract for difference 差价合约 6_/691
contract for service 服务合约 h+Km |
contract for settlement 平仓合约 0!F"s>(H
contract note 成交单据 |du@iA]dP
contract of copartnery 合伙合约 h5WS<P
contract of indemnity 弥偿合约 m"\jEfjO
contract of insurance 保险合约 T9]|*~ ,T
contract of reinsurance 再保险合约 yfeX=h
contract price 合约价格 9^h\vR|]S
contracting party 订约人;立约人;缔约国 @cdd~9w
contractual agreement 合约协议 Z^,C><Yt
contractual commitment 合约承担 />;1 }
contractual joint venture 合约式联营企业 jr{C/B}
contractual mutual fund 合约互惠基金 `O(ec
contractual right 合约权利 8;;!2>N
contractual savings fund 合约储蓄基金 N-|E^XIV
contributed surplus 实缴资本盈余 ]kq{9b';
contribution 出资;供款;捐款;分担款项 tWQ_.,ld
contribution account 供款帐户 Rkm1fYf
contribution to gross domestic product 在本地生产总值中所占比率 ;4tVFqR
contribution to investment 出资额 r
H;@N
contribution to pension fund 退休金供款 #k8bZ?*:
contributor 供款人;出资人;捐助人 Q[_{:DJA
contributory 分担人 Pcut#8?
contributory scheme 供款计划 pkpD1c^
contrived cessation of business 有预谋的停业 X=_pQ+j`^
control 控制权;控制;管制 QlJ
cj+_h
control of a company 公司的控制权;公司控股权 ,ii*[{X?
control of business 业务的控制权 *"` dO9Yf_
controlled company 受控制公司 S!<YVQq
controller 控制人;控权人;会计长 .GUm3b
controller of an authorized institution 认可机构控权人 ^]w!ow41
controlling company 控股公司 <uUQ-]QOIh
controlling interest 控制权益;控股权益 pC
l[DE
controlling officer 管制人员 PE3FuJGz
controlling officer's report 管制人员报告 LnIln[g:
controlling shareholder 控股股东;持有控股权的股东 }r$&"wYM
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》 N&7=
hni
conventional lending 传统放款;常规放款 Nq1la8oQ3
conversion 兑换;换算;转换〔证券〕 =LV7K8FSd
conversion factor 换算因数 =gS?atbX
conversion of stock 公债的转换 %0C<_drW
conversion rate 兑换率;换算率;转换价格〔证券〕 M*FUtu
convertibility 可兑性;兑换性;自由兑换 3ny>5A!;2
convertibility undertaking 兑换保证 0 3fCn"
convertible 可兑换;可换股 @5N^^B
convertible currency 可兑换货币 MTo<COp($
convertible debenture 可转换债权证 xgHR;USH
convertible loan stock 可转换股的债权股额 _@9[c9bO
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 ~$n4Yuu2[
conveyance 转易;转易契;财产转让证书 \7PPFKS
conveyance of property 财产转让 |D+"+w/
conveyance on sale 售卖转易契 ^Gt&c_gH
conveyancing fee 业权转易费 OV3l)73?t
conveyancing scale charges 物业转易收费标准 .zQ:u{FT
cooling-off period 冷静期 D ]Q,~Y&'
co-owner 共同拥有人;分权共有人 >)*'w!
co-partner 共同合伙人 q/U(j&8W{
co-partnership 共同合伙 HA&7
ybl
Copenhagen Stock Exchange 哥本哈根证券交易所 +\g/KbV7
core capital 核心资本 Y,Dd}an
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons ?q a
《适用于注册人的衍生工具场外交易活动的核心运作和财务风险管理机制》 BrF/-F
Core Principles for Effective Banking Supervision [Basle Committee] 2Ya)I k{
《有效监管银行业的主要原则》〔巴塞尔委员会〕 WLl_;BgN
cornering “夹仓”;轧空;囤积居奇 [8|Y2Z\N
corporate borrower 借款公司;借款机构 0/K?'&$yvb
corporate business 公司企业;公司业务 hhd%j6
Corporate Communications Department [Stock Exchange of Hong Kong Limited] 68Po`_/s
企业传讯部〔香港联合交易所有限公司〕 -n&g**\w
corporate customer 公司客户 :5Vk+s]8
corporate dealer 公司交易商 wK OljE6d
Corporate Finance Division [Securities and Futures Commission] J1OZG6|e
企业融资部〔证券及期货事务监察委员会〕 F5UvD[i
Corporate Finance (D.T.C.) Limited 协联财务有限公司 d 90
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 mdjPKrF<
corporate governance 公司管治 -]""Jl^
corporate income tax 公司所得税 2gM=vaiH=
corporate investment adviser 公司投资顾问 Fp'qn'){:#
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 s~e<Pr?yu
corporate plan 公司计划 R_9 &V!fl
corporate practice 执业法团 e_'/4
n
corporate profits tax 公司利得税 O~
a`T
corporate savings 公司储蓄 ,=sbK?&
corporate service tax 公司服务税 ;fomc<
corporate signature 法团的签名 \:]
corporation 法团;公司 x/~qyX8vo
corporation bond 公司债券 ]xGo[:k|E
corporation stock 公司股证;地方债券〔英国〕 BGM5pc (ei
corporation tax 公司税 .OhpItn
correction phase of stock market 股市调整期 CTawXHM
Correctional Services Industries Suspense Account 惩教工业暂记帐 8VG6~>ux'>
corrective affidavit 修正遗产申报誓章 3#GZ6:rVJ
correspondent bank 代理银行 -& Qm"-?:
Cosmos Finance Limited 宇宙财务有限公司 o95)-Wb
cost 成本;费用;价格 #yNSQd
cost centre 成本中心 1B}q?8n
cost competitiveness 成本竞争力 |-Rg].
cost control 成本控制;成本管理 <JtH/oN
cost convention 原值成本法;成本惯例 -s~6FrKy
cost effectiveness 成本效益;经济效益 [zXKS|
cost efficiency 成本效率 U'(Exr[
cost element 成本要素 L1J \C
cost flow 成本流转 J%VcvBaJm
cost input 投入资金 D5]AL5=Xt2
cost management information system 成本管理资料系统 Y~I$goT
cost of an asset 资产成本 }YV,uJH[
cost of borrowing 借贷成本 TUE*mDRmP
cost of capital 资本成本;资金成本 %v}SJEXFp
cost of installation 安装费 u&4CXv=
cost of issue 招股费用;发行股份费用 B$A`thQp
cost of living 生活费用 q/T(s
cost of transmitting 传送费用 1D2Uomd(
cost overrun 成本超支 . <xzf4C
cost price 成本价格 *"cK_MH/o
cost price structure 成本价格结构 lKVy{X3]*
cost to the revenue 政府收入的损失;政府减少的收入 )"( ojh
cost-benefit analysis 成本效益分析 XKp$v']u
cost-benefit study 成本效益研究 $'Pn(eZHGv
cost-book company 以成本帐原则组成的公司 b:%z<vo
cost-effectiveness analysis 成本效益分析 >L5fc".
costing 成本计算;成本计算法 m/{HZKh
costing and pricing policy 成本及定价政策 !-G'8a|7
costing exercise 成本计算工作 {;:QY1QT
costing review 成本检讨 FEOr'H<3x
cost-of-living allowance 生活津贴 ZD$W>'m{F
cost-of-living index 生活指数;生活费用指数 4Cd#S9<ed
cost-plus pricing 成本加成定价法 8]SJ=c"}Xf
cost-push inflation 成本推动的通货膨胀 cL+--$L
cost-recovery basis 收回成本的原则 v?AQ&