C: .um&6Q=2<
30 [#%_* o
calendar year figure 历年数字 15KV}){
call 催缴通知;认购期权 M&/aJRBS
call deposit 通知存款;活期存款 Fiu!!M6
call loan 短期同业拆借;通知贷款 ;=+Zw1/g
call margin 补仓;追加保证金 ,ah*!Zm.kk
call market 短期同业拆放市场 k
l!?/M
call money 短期同业拆借;活期贷款 +6hl@Fm(
call option 认购期权;看涨期权 .^~l_LkA
call price 赎回价格;提前赎回价 u}}9j&^Xa
call warrant 认购认股权证;回购认股权证 Z%5nVsm:G
callable share 可收回股份;可兑付股份 g:DTVq
called up share capital 已催缴股本 yvd
`nV
Canadian Dollar [CAD] 加拿大元 T3 9C lH
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 X') Zm+
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 3<Z'F}lg
cancellation price 取消费 AwXt @!(
cap 上限 !Wixs]od
capital 资本;资金 + sywgb)
Capital Accord 《资本协定》 &^7uv0M<y
capital account 资本帐;非经常帐 /X^3=-{8
capital account commitment balance 资本帐承担额结余 yw.~trF&%
Capital Adequacy Directive [CAD] 《资本充足指引》 7AO3-;
l]
capital adequacy ratio [CAR] 资本充足比率 ]oeuIRyQ
capital allowance 资本免税额 J,0pe\5
capital alteration 资本变更 @>G&7r:U
capital and liabilities ratio 资本负债比率 o"#TZB+k
capital and liquidity requirement 资本与流动资金的规定 }B=qH7u.K
capital appreciation 资本增值 2:iYYRrg
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〕 |ck
ZyDA
capital assets 资本资产 & &" 'dL
capital at risk 风险资本 Lo9G4Cu
capital base 资本基础;资金基础 t1w2u.]
capital charges 资本支出;资本费用 UOWIiu
capital commitment 资本承担 :'y{dbKp"
capital contribution certificate 出资证明书 <r<Dmn|\a
capital convergence 划一资本充足比率 j!x<QNNX
capital cost 资本成本;建设成本;建设费用 J-tq8
capital cover 资本保证 p:JRQT"A
capital deficit 资本亏绌;资本赤字 hD6JW-
capital divided into shares 资本分成股份 L$lo~7<]
capital element 资本因素;资本部分 tS (i711
capital equipment 资本设备 6h2x~@
capital expenditure 资本开支;非经常开支 t{Hh&HX
capital expenses 资本费用 9^PRX
capital financing 筹集资本;以非经常收入支付非经常开支的结算
!@pV)RUv7
capital flow 资金流量 4`8IFK
capital formation 资本形成;集资 to&N22a$
capital formation figure 资本组合数字 \5Vp6^
capital fund 资本基金 %6A-OF
capital gain 资本增益;资本增值 [A"H/Qztk
capital gains tax 资本增值税 'h^-t^:<>b
capital goods 资本财货;资本货物 #9$V
08
capital grant 非经常补助金;非经常拨款;建设补助金 +ze}0lrEL
capital grant cycle 建设补助金周期 CF|moc:;
capital injection 注入资本;注资 m<4s*q0\i
capital input 投入资本 HDF"]l;
capital intensity 资本密集度 3}B5hht"D
capital intensive 资本密集 ,u}<Ws8N
capital investment 资本投资 5pRY&6So
Capital Investment Fund 资本投资基金 ua`6M
capital loss 资本损失 l:Dn3Q
capital maintenance 资本保值;资本保留 TBZ-17+
capital market 资本市场;资金市场 psIkG0
&
capital market instrument 资本市场票据 Hz}+SAZ
capital money 资本款项 &Y,Q>bu
capital money subject to a trust 信托财产资本 +{xMIl_
capital movement 资本流动 G{kj}>kS_
capital nature 资本性质 _W0OM[
capital outlay 资本支出 D=r-
capital portion 资本部分 50LHF%
capital profit 资本利润 A&<?
capital project 基本工程项目;非经常开支项目 )=jT_?9b
capital receipt 资本收入 CAUijMI@
capital redemption 资本赎回 T8$%9&j!UE
capital redemption business 资本赎回业务 ;Z ]<S_#-
capital redemption contract 资本赎回合约 Fn:.Y8%-
capital redemption reserve 资本赎回储备 atY*8I|
capital reduction 资本减缩;减资 K??1,I
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] ~ HK1X
股本削减计划〔香港联合交易所有限公司〕 ]alh_U
capital repayment 偿还资本 [_WI8~gY
capital reserve 资本储备;后备资本 Abj97S
capital revenue 资本收益;非经常收入 Z-(} l2\
capital spending 资本开支;资本支出;非经常开支 s$DGd
T)
capital stock 股本 i2$*}Cu
capital stock subscription 认缴股本;认购股本 },DyU
capital subsidy 建设津贴;基本建设津贴 bh6d./
capital subvention 非经常资助金 >0PUWr$8
capital sum 资本额 8f?rEI\0GD
capital tax 资本税 m@ i2#
capital transfer tax 资本转移税 GAv)QZyV$
capital turnover 资本周转率 S8O)/Sg=
capital value 资本价值 9>N\sOh
capital works project 基本工程项目 u4:\UC'
Capital Works Reserve Fund 基本工程储备基金 $
!v}xY
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 8rFaW
capitalization 资本化;资本总额 J?Ck4dQ
capitalization of interest 利息化作本金 `#ul,%
capitalized interest 化作本金的利息 EdEoXY-2
capitalized loan 转作资本的贷款 Yeqvv
capitalized value 资本还原值;资本化价值 xC-BqVJ%_T
capitation grant 按人计算的补助金 sNm,Fmuz:
captive insurance business 专属自保保险业务 oW^k7#<e}
car insurance 汽车保险 ~xS@]3n=
Caribbean Development Bank 加勒比开发银行 5k69F
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] RCI4~q
意大利嘉利堡银行 pd d|n2q
cartel 同业联盟;卡特尔 1Gsw-a;a
cartelized rates system 联营式利率制度 !:(C"}5wM
cash 现金;现款 :.#z
cash accounting system 现金会计制度 "YJ[$TG
cash acquisition 以现金投资所得的资产 6sPk:5
cash allowance 现金津贴 |GtY*|
cash assets 现金资产 T^~)jpkw
cash at bank 银行现金;银行存款 <eY%sFq,
cash balance 现金结余 75ZH
cash basis 现金收付制;收付实现制 B&?fM~J
cash basis accounting 现金收付制会计;收付实现制会计 H+a~o=/cR
cash bonus 现金红利 A2y6UzLYD
cash book 现金出纳帐;现金簿 2B-.}OJ
cash client 现金客户 2\VAmPG.Zs
cash commission rebate 现金回佣 Yx5J$!Ld
cash compensation 现金补偿 4E2yH6l
cash contribution 现金承担额;现金分担额 ejVdxVr \7
cash cost 直接费用;现金成本 F\5X7ditD
cash coupon 现金礼券 WSQ[.C
cash credit 现金信贷 {O)YwT$`
cash deficit 现金赤字 ]}kI)34/
cash deposit and withdrawal 现金收支 \yNQQ$B
cash disbursement journal 现金支出日记簿 ,eDD:#)$}
cash disbursement slip 现金支出传票;现金支出单 wX ,h<\7
cash flow 现金流量;银根 Y+g,pX
cash flow lending 流动现金放款;无抵押融资 ;)?( 2
wP
cash flow statement 现金流量表;现金流动表 AH^e]<2-
cash flow surplus 现金流量盈余 dIk'pA^d
cash in hand 库存现金;手头现金 6mCq/$
cash in till 备用现金 :G -1YA
cash in transit 运送中现金;在运现金 6B#('gxO
cash input 投入现金 F?z<xL@
cash input figure 现金投入数字 vQ 4}WtvA
cash limit 现金支出限额;现金限额 |zq4* 5
cash margin 现金保证金 Bz+.Qa+
cash market 现货市场;现金交易市场 0#QKVZq2>
cash offer 现金要约;现金补偿额 p%F8'2)}
cash payment 现金付款;现金支付 Gzw@w{JBL
cash position 现金头寸 }f#_4ACaD
cash price 现金价格 i^*M^P3m
cash receipts journal 现金收入日记簿 /s:w^g~
cash receiving slip 现金收入传票;现金收入单 n#BvW,6J
cash settlement 现金结算 )CLf;@1
cash surplus 现金盈余 y;nvR6)
cash with order 订货付现;凭票即付 r|
f-_D
cashier's order 银行本票 H?tUCbw
cashier's order outstanding 未承兑的银行本票 `?|Rc
cash-limited subhead 有现金支出限额的分目 l-}KmZ]
cash-sweep 现金彩票活动 #--olEj!
casual client “散客”;“散户” O|I+],
CCASS Depository 中央结算系统证券存管处 :?=Q39O9
CCIC Finance Limited 中芝兴业财务有限公司 XA)'=L!^
cedant 分出者 RNTa XR+Zn
ceding company 分出公司 rVH6QQF=\
ceding insurer 分出保险人 ~-_i
ceiling 上限 q\Rq!7(
ceiling price 最高限价 SWs3SYJ\
central bank 中央银行 T~Ly^|Ihz
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 wiJRCH
central banking 中央银行业务 56DoO'
central banking function 中央银行职能 l$a?A[M$
Central Clearing and Custodian System 中央结算及托管系统 X4wH/q^
Central Clearing and Depository System 中央结算及存管系统 (WRMaI72(
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 Fu7M0X'p
central clearing house 中央结算所 +~Tu0?{Z 0
central clearing system 中央结算制度;集体交收系统 l4vTU=
central custody system 中央托管系统 4(=kE>n}
central depository 中央存管处 R4{-Qv#8
q
central depository system 中央证券存管制度 E1 |<Pt
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 "_< 9PM1t
central rate 中央汇率;中心汇率 X*F_<0RC1
Central Registration Hong Kong Limited 香港中央证券登记有限公司 cJDd0(tD!
Central Tender Board 中央投标委员会 M-J<n>hl
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 sb^mLH] 3
centralized budgetary and payments system 集中预算及支付制度 F2;:vTA>
centred 12-month moving average 十二个月定位移动平均数 u7s"0f`
certificate of approval 批准证明书 +-BwQ{92[:
certificate of beneficial entitlement to property 资产权益证书 {6*#3m
Kk
certificate of compliance 合格证明书;合约完成证明书 +ZA)/
certificate of deposit [CD] 存款证 Nu^p
certificate of exemption from estate duty 豁免遗产税证明书 CqFeF?xd8h
certificate of incorporation 公司注册证书;法团注册证书 uSN"vpc4D
certificate of incorporation of registered trustees 注册受托人法团证书 Nxk(mec"
certificate of indebtedness [CI] 负债证明书 4w4^yQE
certificate of insurance 保险证书 +
P7o4]:/
certificate of interest 权益证明书;息票 7 [d?
certificate of means 资产证明书 XF*.Jg]
certificate of participation 参与证明书 M;jcUX_{
certificate of payment of profits tax 缴付利得税证明书 m%QSapV
certificate of preference 特惠税证 B=n[)"5fBO
certificate of rateable value 应课差饷租值证明书 VUtXxvH
certificate of registration 登记证书;注册证明书 5u$ D/*
Eb
certificate of satisfaction 清偿证明书 &!L:"]=+
certificate of transfer 转让证明书 P4k;O?y
certificate to bearer 不记名证明书 #.._c?%4/
certification 核证 Y$<D9fs3
certification fee 核证费 pKT2^Q}-h
certified cheque 经银行证明可兑现的支票 ]Gv!M?:
certified public accountant [CPA] 执业会计师 RWKH%C[Yd
certified statement 经证明的报表 FhkkWWL
cessation of business 停业 +G*JrwJ&=
cession 分保 c_.-b=zm
C.F. Finance Company Limited 浙一财务有限公司 ""% A'TZ
chance 机会;中彩机会 3qaMO#{M
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 .Z\Q4x#!Z
change of domicile 迁册 YoKs:e2/:
change to estimates 修订预算 $q_R?Eay
change to the approved estimates of expenditure 核准开支预算的变动 sy/nESZs
charge 费用;押记;抵押 0uvzxmN
charge number 税单号码 8wK ~
i
charge on assets 资产的征税 Kj3?ve~
charge upon general revenue 从政府一般收入中拨款支付 t"vRc4mf
chargeable 可予征收;应课税的 hyg8wI
chargeable agreement for sale 可予征收印花税的买卖协议 PuL<^aJ
chargeable income 应课税入息 Z=?aEU$7
chargeable normal trading receipt 应课税的一般营业收入 S`!-Cal`n
chargeable profit 应课税利润 -!e7L>w
chargeable to tax 应课税 vLT0ETHg6
charged to... 记入……帐目 ZnW@YC#9
chargee 承押记人 V}WB*bE
charge-holder 受押人 Bv6K$4
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 By)u-)g9
charging order 押记令 xSMt*]=9
chargor's right 押记人的权利 5/MKzoB
charitable donation 慈善捐款 fv!?Ga(
charitable trust 慈善信托 + B}0=Ex$t
charity property 慈善财产 SaOYu &>
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 ~P.I<
charter 章程;特许权 IkPN?N
charter of incorporation 成立章程 lpB3&H8&
chartered accountant 特许会计师 %NHkDa!
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕
2]cRXJ7h
Chartered Institute of Public Finance and Accountancy [United Kingdom] NSQp<
m
特许公共财政及会计学会〔英国〕 0Ua%DyJ
charterer 承租人 ;30nd=
Chase Manhattan Asia Limited 美国大通亚洲有限公司 XH}'w9VynR
Chase Manhattan Bank 美国大通银行 PG~$D];
chattels 实产 a<~77~"4wn
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 eHiy,IN
Che Hsing Finance Company Limited 浙兴财务有限公司 O%8 EZyu
check-and-balance system 制约平衡制度 9(4&KZpK
Chekiang First Bank Limited 浙江第一银行 R?o$Y6}5
cheque 支票 nkfZiyx
Chiao Yue Finance Company Limited 侨裕财务有限公司 l{j~Q^U})
Chiba Bank, Ltd. 千叶银行 *{
{b~$
Chicago Board of Options Exchange 芝加哥期权交易所 b^0}}12
Chicago Board of Trade 芝加哥交易所 v\tEVhm
Chicago Mercantile Exchange 芝加哥商品交易所 PwB1]p=
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 sEJC-$
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 G<|8?6bq#
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 @#g<IBG=*
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 v59dh (:`Z
child allowance 子女免税额 4JGtI*%5lq
China & South Sea Bank Limited 中南银行 /U&Opo
{aO
China Affairs Committee [Hong Kong Futures Exchange Limited] 9h4({EE2t
中国事务委员会〔香港期货交易所有限公司〕 "pP^*9FrA
China concept stock 中国概念股 ~`M\Ir
China Construction Bank 中国建设银行 hrG M|_BE
China Development Division [Stock Exchange of Hong Kong Limited] ~\LCvcY"X
中国发展科〔香港联合交易所有限公司〕 wMqX)}>
China Economic News 《中国经济新闻》 ?iI4x%y
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 eqw0]U\pv
China State Bank Limited 国华商业银行 .Z:zZ_Ev
Chinatrust Commercial Bank, Limited 中国信托商业银行 ^T"vX
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 VXLT^iX
Chinese Bankers Club, Hong Kong 香港银行华员会 {(U %i\F\
Chinese Banks' Association 香港华商银行公会 {!t7[Ctb
Chinese Gold and Silver Exchange Society 金银业贸易场 ,I1RV
Chinese New Year bonus 年奖;年终花红 0j"8@<
chit fund 银会 }X*Riu7gk
Chiyu Banking Corporation Limited 集友银行有限公司 D=m'pL/pl
Chiyu Finance Company Limited 集友财务有限公司 #P
l~R
Cho Hung Finance Limited 朝兴金融有限公司 Ms~{9?
choses in action 无形动产;据法权产 8_<4-<}P:
chronological book 序时帐簿 +LM#n#T
Chubu Securities Finance Company 中部证券金融公司 bef_rH@`
Chung Khiaw Bank Limited 崇侨银行 Oy U
Chung Nan Finance Company Limited 中南财务有限公司 _8Kx6s%
Chuo Trust & Banking Co., Ltd. 中央信托银行 NS%WeAf
Chuo Trust Asia Limited 中央信托亚洲有限公司 {M-YHX>*;g
Citibank, N.A. 万国宝通银行 ?HF%(>M
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 S}p4iE"n
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 s<qe,'Y
Citicorp International Limited 万国宝通国际有限公司 +gtrt^:]l
civil debt 民事债项 V=:'SL*3|
Civil Service Pension Reserve Fund 公务员退休金储备基金 \7Jg7 *
claim 申索;索偿;债权 z 9FfU
claim equalization fund 申索平衡基金 g35DV6
claim for refund of property tax 申请发还物业税 :8CvRO*<
claim of debt 债权申索 1$M@]7e+!+
claim on bank 对银行的债权 79`AM
X[b
claim to dividend 摊还债款申索 \b%kf9 9
claimant 申索人;索偿人 ^6_e=jIN
claims statistics 申索统计数字 +s- lCz
class of insurance business 保险业务类别 h4q|lA6!k8
class of property 财产类别 CC#;c1t
claw-back 递减率
d
,4]VE
clearance cost 清拆成本 ~HOy:1QhE=
clearing 结算;票据交换;清算 oE#d,Z
clearing account 结算帐户 GrUCZ<S
clearing and settlement system 结算和交收系统 `c<;DhNO
clearing balance 结算差额 _%5Ro6
clearing bank 结算银行 ]]Cb$$Td
clearing cheque 交换支票 O8B\{T1
clearing house 结算所;票据交换所 &f^, la
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 =-IbS}3
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 #Q2Y&2`yGT
clearing member 结算会员 Y.g59X!Ub2
Clearing Members' Fund 结算会员基金 J]nohICe
clearing participant 结算参与者 U2bjFLd"
clearing rebate 结算费用的回佣 cWoPB
_
Clearing Rules [SEHK Options Clearing House Limited] %Ev4]}2C1
《结算规则》〔联交所期权结算所有限公司〕 tmQH|'>>
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 0NS<?p~_S
Clerk to the Board of Review 税务上诉委员会书记 /YZr~|65
client 客户;委托人;当事人 E\Rhz]G(
client agreement 客户协议 $GlWf
client confidentiality 客户保密的责任 b )B?
F
client money 客户款项 {q"OM*L(
client statement 客户结单 {NHdyc$
clients fund 客户资金 SQX:7YF~
close 结算;收市;收盘 RhncBKm*M
close a position 平仓;轧平头寸 Ney/[3 A
close company 股份不公开的公司 8C*c{(4
close higher 收市时价位较高 SHe49!RA'{
close lower 收市时价位较低 ^s|6vd;PD=
close mixed 收市时荣辱互见 S:h{2{
close of exchange 交易所停市 xai*CY@cQ
close of financial year 财政年度终结 .Y&)4+ckL
close out 平仓 :Zlwp6
close out a long position 平长仓 ;M)QwF1
close out a short position 平空仓 z6*X%6,8
close steady 收市时价格稳定 N@t|7~
close the gap 弥补差距 wK?vPS
closed position 平仓 Tj:B!>>
closed-end investment corporation 股份固定的投资公司 R}O_[
close-out price 抛售价格 -[cTx[Z,
closing account 决算帐户 HMSO=)@+
closing balance 期终结余;收市结余 Qk:Y2mL
closing price 收市价;收盘价 8fl`r~bqZ
closing quotation 收市价;收市行情 ZrsBm_Rx
closing rate 收市汇价;收盘汇率 R%?9z 8-
closing transaction 平仓交易 gt@m?w(
clothing levy 成衣税 kqFP)!37
club deposit 零存整付存款 #qK:J;Sn3
Code of Aid 《资助则例》 |y(Q
Code of Banking Practice 《银行营运守则》 f&Gt|
Code of Best Practice [Stock Exchange of Hong Kong Limited] }H^+A77v
《最佳应用守则》〔香港联合交易所有限公司〕 KV(Q;~8"X
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〕 >CHrg]9
Code of Conduct for Persons Registered with the Securities and Futures Commission bbE!qk;hEP
《证券及期货事务监察委员会注册人操守准则》 ?l9XAWt\
code of practice 实务守则;经营守则;执业守则 D]zwl@sRX:
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 PGqQ@6B
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 Gefne[
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 5>[u `
Code on Pooled Retirement Funds 《集资退休基金守则》 Z&1\{PG3*
Code on Share Repurchases [Share Repurchase Code] qm/)ku0
《公司购回本身股份守则》〔《股份购回守则》〕 ,U2*FZ["
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 'Gj3:-xqL
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 9Z4nAc
co-debtor 共同债务人 RoPRQCE
co-financing scheme 共同融资计划 a<^ v(r
cognizance 证明令 ~E17L]ete
coin 硬币 6 (]Dh;gC
coin replacement programme 硬币取缔计划 _852H$H\
coin set 套装硬币 KVclhT<F
coinage 硬币 ]'&LGA`
Coinage Security Fund 硬币发行基金 {*G9|#[/@
cold call 主动与准客户接触 ].-1v5
collapse in prices 价格下泻;价格下挫;价格暴跌 h`^jyoF"(
collateral 抵押品 uvkz'R=
collateral bond 担保债券 b3=rG(0f
collateral loan 抵押贷款 8A##\j)
collateral security 附属抵押品 |-:()yxs
collection 征收;收取 CsGx@\jN
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 v[1aWv:
collection of betting duty 收取博彩税 !>FYK}c7
Collection Office [Inland Revenue Department] 收税处〔税务局〕 xi~?>f
collective consumption 集体消费 >qnko9 V
Collector 收税主任 wW>A_{Y
Collector of Rates 差饷征收官 d;boIP`M;
Collector of Stamp Revenue 印花税署署长 s6 uG`F"
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 ztcp/1jIvS
combined surplus 合并盈余 j eoz*Dz
combined visible and invisible trade account 有形及无形贸易合并帐目 (C\]-E>
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 f6hnTbJ
commemoration coin 具纪念性的硬币 I|qo+u)
commencement of winding-up 清盘开始 )_HA>o_?C:
commerce and industry sub-index 工商分类指数 &."iFe
commercial activity 商业活动 -r`.#c4
commercial bank 商业银行 u^^[Q2LDU}
Commercial Bank Act of Norway 《挪威商业银行法》 5_GYrR2
Commercial Banks Law 《商业银行法》 M\uiq38
commercial borrowing 商业借款 +%<(E
Commercial Code of Japan 《日本商法》 W+I!q:p4H
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 /:m->
T
commercial invoice 商业发票 em%4Ap
commercial letter of credit 商业信用证 Ni9/}bb
commercial loan 商业贷款;商业放款 n<LEler#M
commercial paper 商业票据 fDv2JdiU
commercial paper market 商业票据市场 0q()|y?}
commercial registry 商业登记处 3c-GY:VkLM
commercial return 商业回报 ~~D{spMVO
commercial sale 商业销售 ZgTW.<.%2
commercialization 商品化 - YEZ]:"
commercially viable 具商业利益;有利可图 W!Gq.M
Commerzbank AG 西德商业银行 '$i:
2mn,
commission 佣金;委员会 03$mYS_?
Commission des Operations de Bourse of France 法国证券事务监察委员会 R`NYEptJ
commission house 佣金行;代办行 KLST\Ln:
commission payable 须付的佣金 B6MB48#0gs
commission rebate 佣金回扣 T6\[iJI|
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 (nQ^
Commissioner of Banking 银行监理专员〔银监专员〕 p$S*dr
Commissioner of Estate Duty 遗产税署署长 ;AG8C#_
Commissioner of Inland Revenue 税务局局长 y6(Z`lx
Commissioner of Insurance 保险业监理专员 u|\1hLXX
Commissioner of Rating and Valuation 差饷物业估价署署长 3#LlDC_WC
commitment 承担;已承担的开支;承担额;承担项目 %z=le7
commitment fee 承诺费 /CrSu
Committee of the Hong Kong Association of Banks 香港银行公会委员会 uy>q7C
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 p*XANGA
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 T$8)u'-pa
Committee on Payment System [Hong Kong Monetary Authority] (~p<
P+
支付系统委员会〔香港金融管理局〕 ; 5*&xz
Committee on Unit Trusts [Securities and Futures Commission] 7r6.n61F
单位信托委员会〔证券及期货事务监察委员会〕 j\eI0b @*
Commodities Dealers' Deposit Fund 商品交易商按金基金 ">\?&0
Commodities Trading Commission 商品交易事务监察委员会 'g}!
commodity 商品 <$D`Z-6
commodity classification 商品分类法 sA+ }TNhq
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 /:cd\A}
commodity dealer 商品交易商 g@d*\ P)
commodity exchange 商品交易所 {i;r
Commodity Exchange Compensation Fund 商品交易所赔偿基金 9)l$ aBa
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 #|uCgdi
commodity flow method 商品流动法;商品流通法 )HEa<P^kJl
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 [:7'?$
commodity futures contract 商品期货合约 ^
gdaa>L
commodity market 商品市场 )*u8/U
commodity tax 商品税 `}p0VmD{NE
commodity trading adviser 商品交易顾问 iDpSj!x/_
commodity trading adviser's representative 商品交易顾问代表 mVj9 ,q0
commodity trading advisory contract 商品交易顾问合约 ./\@Km?
commodity warrant 商品期权证 y'3rNa]G1
commodity-based investment 以商品为基础的投资 /4y o`
common fund 共同基金 sU=H&D99
common property 分权共有财产 D(~U6SR
common share 普通股 %Tfbsyf%f
common stock 普通股 ]=\].% >
Commonwealth Bank of Australia 澳洲联邦银行 H%[eV8
Commonwealth Development Corporation 英联邦发展公司 C"y(5U)d
Commonwealth Finance Ministers Conference 英联邦财长会议 dn&s*
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 #NQMy:JHD)
Commonwealth income tax 英联邦入息税 .j ?W>F
Commonwealth Preference 英联邦特惠制 !Z1@}`V&;
communal property 公有财产;公有产业 0j^Kgx
communication expenses 通讯费用 B`EJb71^Xy
Community Preference 欧共体特惠制 Lc}LGq!
commutation of pension 退休金的折算 T6'^EZZY
commuted gratuity 折算酬金 N:^n('U&j
commuted pension gratuity 经折算的退休酬金 kXViWOXU^
Companies Act [United Kingdom] 《公司法令》〔英国〕 EfqX
y>W
Companies Handbook 《上市公司手册》 [CY9^N
companies inspector 公司检查员 &eJfGt5
Companies Liquidation Account 公司清盘帐户 pJ>P[
Companies Ordinance: Information to be Included in a Rights Issue Prospectus &j;wCvE4+
《公司条例:供股章程须载有的资料》 ez7A4>/
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》 2_>N/Z4T
Companies Registration Officer 公司注册主任 %:i7s-0w
Companies Registry 公司注册处 _?nL+\'V
Companies Registry Trading Fund 公司注册处营运基金 [|v][Hwv
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 \P[Y`LYL
Company Formation and Enforcement Division [Companies Registry] VMZMG$C
公司成立及条例执行部〔公司注册处〕 sWhZby7
company in which the public are substantially interested 由公众拥有相当权益的公司 xH ]Ct~md
company limited by guarantee 担保有限公司 )L? P}$+
company limited by shares 股份有限公司 82+r^t/.
company register 公司登记册 !M(xG%M-V
company registration fee 公司注册费 6 W/`07'
company with limited liability 有限法律责任的公司 %O;:af"Ja8
company's memorandum 公司组织章程 W" scV@HKu
company's reserve 公司储备 EAUEQk?9
comparative advantage 比较优势;比较利益 YqscZ(L:y
compensation 补偿金;赔偿 `Gs9Xmc|
Compensation Committee [Stock Exchange of Hong Kong Limited] ?4YGT
赔偿委员会〔香港联合交易所有限公司〕 a,,ex i
compensation from insurance 保险赔偿 H8=N@l
compensation fund 赔偿基金 IW5,7.
compensation fund levy 赔偿基金征费 yWmJ~/*lG
compensation rate 补偿率 e[1hz_v
Compensation Review Committee 赔偿检讨委员会 nkPh,X\N0
compensation scheme 赔偿计划 KS+'|q<?w
compensation trade 补偿贸易 Cp\6W[2+B
compensation value 补偿值 y
RqL9t
compensatory payment 补偿付款 10Q ]67
competition and pricing strategy 竞争与定价策略 !aUs>1i
competitive edge 竞争优势
l]5KN
competitive price 具竞争力的价格 @FAA2d
competitive tender 竞争性投标 N%@Qf~
Compliance Committee [Stock Exchange of Hong Kong Limited] -OV&Md:~
监察委员会〔香港联合交易所有限公司〕 gb1V~
component of expenditure 开支组成部分 L;z?aZ7n
Composite Consumer Price Index 综合消费物价指数 rSY!vkLE\
composite index 综合指数 9
ql~q
composite rating 综合评级 RHW]Z
Pr<
composite return form 综合报税表 AI2)g1m
Composite Securities and Futures Bill 《证券及期货综合条例草案》 \
#F
composite tax return 综合报税表 h4gXvPS&r
composition 组合成分;债务重整协议 iI T;K@&
composition of earnings 收益组合成分 ScOK)nL"
compound increase 复合增加率;复合增长率 E_rI?t^
compound interest 复利 Fe*R
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 vO^m;['
comprador note 买办票据 )_90UwWpj
comprador order 买办付款令票 zpn9,,~u
comprehensive income tax 综合所得税 ,>a&"V^k
comptroller 审计主任 WCZjXDiwJ
compulsory liquidation 强制清盘 :U|1 xgB
compulsory winding-up 强制清盘 )rU
computation 计算;计算表 |d2SIyUc
computational procedure 计算方法 dFxIF;C>/
computer audit programme 电脑审计程序;电脑核数程序 DeVv4D:}@
concentrated position 集中持仓量 ),%%$G\
concentration risk 资金集中风险;集中融资风险 K8|r&`X0
concept stock 概念股 ;?Tbnn Wn
concession 特许权;宽减措施;优惠 LVM%"sd?
concession contract 特许经营权合约 n`_{9R
concessionary rate 优惠率 ,&A7iO
concordat 协定;契约;国际监管条约 dl)Y'DI
condition 条件 [\eeDa
conditional endorsement 附有条件的背书 Z?q]bSIT
conditional offer 有条件要约 C}j"Qi`
conditional sale agreement 有条件售卖协议 N{!i=A
conditions of tender 投标章程 {lzWrUGO
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》 gx/,)> E.
conduct of business standard 业务操守准则 =ZznFVJ`={
Confidentiality Understandings 保密谅解文件 dES"@?!^
confirmation letter 确认书 &J]K3w1p
confirmation of mail transfer 信汇证明书 bSlF=jT[S
Confirmation of Payment 已缴税证明书 "]*&oQCI
confirmed letter of credit 保兑信用证 lN)C2 2
confirming bank 保兑银行 z|J_b"u4
confiscation order 没收令 HVCe;eI
connected transaction 关连交易 ?=msH=N<l
consensus capitalism 共识资本主义 /U*C\ xMm
conservative investor 保守投资者 J1U/.`Oy
consideration 代价;对价;约因 q[_VuA]&
consideration issue [listing method] 代价发行〔上市方式〕 oH?b}T=9jz
consideration other than cash 现金以外的代价 KK4`l}Fk:n
consignee 收货人;代售人 O`kl\K*R7
consignment 托运;寄售 3*XNV
consignor 付货人;托运人;寄售人 }"H,h)T
consolidated account 综合帐目 R%WCH?B<}
consolidated account expenditure 综合帐目开支 r|8d
4
consolidated balance sheet 综合资产负债表 cl3K<'D
consolidated cash deficit 综合现金赤字 xIW3={b 3
consolidated cash surplus 综合现金盈余 i^&~?2
consolidated enterprises sectorial index 综合企业分类指数 Vm(y7}Aq{
consolidated net earnings 综合净收益;综合净盈利 Ml{,
consolidated net profit 综合净利润;综合纯利 p`dU2gV
consolidated policy 综合保单 2 a)xTA#
consolidated price 综合价格 s\(k<Ks
consolidated profit and loss account 综合损益帐;综合损益表 |^I0dR/w:
consolidated public sector expenditure 公营部门综合开支 gs[uD5oo<
consolidated revenue account 综合收入帐 %wg-=;d4
consolidated shareholders' fund 综合股东资金 &t@jl\ND
consolidation of shares 股份合并 S3 %FHS
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 W(Fv
l
consortium company 财团公司 (,\+tr8r8
consortium loan 银团贷款 #Vt%@*
i
constant dollar figure 固定币值 Jt<_zn_FG
constant market price 固定市价 ?3,:-"(@p
constant price 固定价格 jOunWv|
constant price series 固定物价计算数列 ZQsJL\x[UK
constant rate 固定比率 1=c\Rr9]
constituent stock 成分股 &{hL&BLr
constitution 章程;组织章程 L#{S!P,"
construction output 建造产出量 re?,Wext\
constructive trust 法律构定信托 [b%D3-}'
consultant accountant 顾问会计师 =ho}oL,ZO
consultant's fee 顾问费 wssRA?9<
Consultation Paper on Proposed Regulation on Share Margin Financing n)-$e4u2
《监管股票按贷财务的建议谘询文件》 {6|G@""O
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability %XDc,AR[
《有关联交所检讨董事资格的程序的谘询文件》 HZB>{O
consumer behaviour 消费者行为 xrz,\eTb
Consumer Council 消费者委员会 Sq V},
consumer credit financing operation 消费者信贷业务 b5I I/Y
consumer demand 消费者需求 )9G[dDeC
consumer durables 耐用消费品 N)| yu1S
consumer expenditure 消费开支 6<SAa#@ey
consumer goods 消费品 %lhEM}Sm
consumer market 消费市场 \ZFGw&yN
consumer price 消费物价 kx{{_w
Consumer Price Index [CPI] 消费物价指数 `2WFk8) F
Consumer Price Index (A) 甲类消费物价指数 )[6U^j4
Consumer Price Index (B) 乙类消费物价指数 ZY= {8T@
Consumer Price Index Classification System 消费物价指数分类法 <?6|.\&
Consumer Price Index Report 《消费物价指数月报》 #U4F0BdA
Consumer Price Index series 消费物价指数系列 Gr'
CtO
consumer price inflation 消费物价上涨 bHYy }weZ
Consumer Representative Action Fund 消费者集体诉讼基金 X/!o\yyT
consumer sentiment 消费意欲 6 7.+
.2
consumer spending 消费开支;消费支出 [Td4K.c
consumption expenditure 消费开支 `pa!~|p
consumption pattern 消费模式 {hjhL: pg
consumption product 消费产品 ~"H,/m%2o
consumption tax 消费税 {SPq$B_VR
contango 交易延期费;延期交割费;期货溢价 )p0^zv{
contingencies warrant 紧急拨款令;应急支款授权书 l`{\"#4
contingency 应急费用;意外开支准备金 =`F(B
contingency allowance 应急准备金 'RR~7h
contingency sum 应急费用;意外开支准备金 (,Q7@s
contingent assets 或有资产 ;-lXU0}&
contingent debt 或有债权;待确定债务 sN*N&XG
contingent interest 待确定的权益 . B9iLI
contingent liabilities 或有负债 LVfF[
contingent profit 或有利润 DB|Y
contingent right 或有的权利 \)N9aV
continue to hold a deposit 继续持有存款 ,j{,h_Op
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 ) 1f~ dR88
continuing rent 连续租金 RDi]2
continuing trustee 留任受托人 BWa,f8
continuous licensing system 长期持牌制度 ~d4 )/y
Continuous Net Settlement System [CNS System] 持续净额交收系统 Pb4X\9^
contra account 对销帐户 M61xPq8y5
contra flow 资金回流 +b<FO+E_
contra item 对销项目 $E~`\o%Ev
contra transfer 对销转拨 _\G"9,)u'
contract 合约 L|:`^M+^w
contract for difference 差价合约 nZyX|SPk
contract for service 服务合约 [Cz-i
contract for settlement 平仓合约 Q5`*3h6p=
contract note 成交单据 "Mn6U-
contract of copartnery 合伙合约 H>IMf/%5N-
contract of indemnity 弥偿合约 ay
;S4c/_
contract of insurance 保险合约 u@UMP@"#
contract of reinsurance 再保险合约 c
/HHy,
contract price 合约价格 ?k&Vy
contracting party 订约人;立约人;缔约国 L:j<c5
contractual agreement 合约协议 @Z
%ivR:
contractual commitment 合约承担 Y0@"fU35
contractual joint venture 合约式联营企业 GqvpA#
i
contractual mutual fund 合约互惠基金 '&tG?gb&
contractual right 合约权利 zuad~%D<I
contractual savings fund 合约储蓄基金 T{.pM4Hd
contributed surplus 实缴资本盈余 ?m}s4a
contribution 出资;供款;捐款;分担款项 3>AMII
contribution account 供款帐户 m)t;9J5
contribution to gross domestic product 在本地生产总值中所占比率 2j88<Yh]H
contribution to investment 出资额 rk2j#>l$4
contribution to pension fund 退休金供款 2g-j.TM
contributor 供款人;出资人;捐助人 z6=Z\P+
contributory 分担人 Ts[_u@
contributory scheme 供款计划 kR-SE5`Jk
contrived cessation of business 有预谋的停业 O7m(o:t x3
control 控制权;控制;管制 mbTEp*H
control of a company 公司的控制权;公司控股权 i{NzV
control of business 业务的控制权
}<v@01
controlled company 受控制公司 5y[Oj^
controller 控制人;控权人;会计长 i Dp)FQ$
controller of an authorized institution 认可机构控权人 D9=KXo^
controlling company 控股公司 JN-y)L/>
controlling interest 控制权益;控股权益 (AaoCa[
controlling officer 管制人员 IqaT?+O\?r
controlling officer's report 管制人员报告 {yHCXFWlS
controlling shareholder 控股股东;持有控股权的股东 XK3tgaH
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》 ghG**3xr
conventional lending 传统放款;常规放款 {j?FNOJn
conversion 兑换;换算;转换〔证券〕 xQ-<WF1i
conversion factor 换算因数 B$fPgW-
conversion of stock 公债的转换 $aDVG})
conversion rate 兑换率;换算率;转换价格〔证券〕 1~Y<//5E
convertibility 可兑性;兑换性;自由兑换 qpP=K $
convertibility undertaking 兑换保证 ooj,/IEQ
convertible 可兑换;可换股 3tIVXtUCUk
convertible currency 可兑换货币 Iby\$~V
convertible debenture 可转换债权证 &tLgG4pd
convertible loan stock 可转换股的债权股额 #uG%j
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 Eex~xiiV
conveyance 转易;转易契;财产转让证书 x:NY\._
conveyance of property 财产转让 0WW2i{7`U
conveyance on sale 售卖转易契 z,[Hli*0
conveyancing fee 业权转易费 ICx#{q@f,
conveyancing scale charges 物业转易收费标准 QC
OM_$ y
cooling-off period 冷静期 {tuYs:
co-owner 共同拥有人;分权共有人 #4Rx]zW^%
co-partner 共同合伙人 TCwFPlF|
co-partnership 共同合伙 o4F2%0gJ
Copenhagen Stock Exchange 哥本哈根证券交易所 +s,=lL
core capital 核心资本 3=P]x;[ba
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons 6
6EV$*dRL
《适用于注册人的衍生工具场外交易活动的核心运作和财务风险管理机制》 NqazpB*
Core Principles for Effective Banking Supervision [Basle Committee] w7.V6S$Ga
《有效监管银行业的主要原则》〔巴塞尔委员会〕 HSE!x_$
cornering “夹仓”;轧空;囤积居奇 +ZaSM~
corporate borrower 借款公司;借款机构 ~ ?Qe?hB
corporate business 公司企业;公司业务 S}m)OmrmA
Corporate Communications Department [Stock Exchange of Hong Kong Limited] YW,tCtI0_
企业传讯部〔香港联合交易所有限公司〕 Cx@);4arj
corporate customer 公司客户 n`?aC|P2s
corporate dealer 公司交易商 1y@i}<9F
Corporate Finance Division [Securities and Futures Commission] ;40/yl3r3[
企业融资部〔证券及期货事务监察委员会〕 Fx_z 6a
Corporate Finance (D.T.C.) Limited 协联财务有限公司 r"3=44St
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 Pe_W;q.
corporate governance 公司管治 wtQ++l%{G
corporate income tax 公司所得税 \R9(x]nZ%
corporate investment adviser 公司投资顾问 z1 |TC
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 v!-/&}W)1
corporate plan 公司计划 ?4#Li~q
corporate practice 执业法团 F4-$~v@
corporate profits tax 公司利得税 TVtvuvQ2K
corporate savings 公司储蓄 TTX5EDCrC
corporate service tax 公司服务税 ok"k*?Ov
corporate signature 法团的签名 Y|F9}hj(
corporation 法团;公司 I#Y22&G1
corporation bond 公司债券 E1aHKjLQ
corporation stock 公司股证;地方债券〔英国〕 O_muD\
corporation tax 公司税 a8e6H30Sm
correction phase of stock market 股市调整期 T9E+\D
Correctional Services Industries Suspense Account 惩教工业暂记帐 Tj`,Z5vy
corrective affidavit 修正遗产申报誓章 w,p
PYf/t
correspondent bank 代理银行 ~]|6T~+]83
Cosmos Finance Limited 宇宙财务有限公司 ntX3Nt_n
cost 成本;费用;价格 :\`o8`
cost centre 成本中心 }#RakV4
cost competitiveness 成本竞争力 ,GhS[VJjR
cost control 成本控制;成本管理
,h m\
cost convention 原值成本法;成本惯例 X6w6%fzOH>
cost effectiveness 成本效益;经济效益 >UTBO|95y
cost efficiency 成本效率 #K_ii)n
cost element 成本要素 [B*x-R[FI
cost flow 成本流转 HTv2#
cost input 投入资金 vFzRg5lH
cost management information system 成本管理资料系统 ^qvZXb
cost of an asset 资产成本 7dTkp!'X-
cost of borrowing 借贷成本 Fbr;{T
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cost of capital 资本成本;资金成本 8+Lm's=W*
cost of installation 安装费 ~f&E7su-6+
cost of issue 招股费用;发行股份费用 +/4A
cost of living 生活费用 V# }!-Xj
cost of transmitting 传送费用 }1L4"}L.
cost overrun 成本超支 )Yh+c=6
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cost price 成本价格 38Mv25N
cost price structure 成本价格结构 x}wG:K
cost to the revenue 政府收入的损失;政府减少的收入 @muRxi
cost-benefit analysis 成本效益分析 ehGLk7@7&
cost-benefit study 成本效益研究 HYD'.uj
cost-book company 以成本帐原则组成的公司 htO+z7
cost-effectiveness analysis 成本效益分析 Y!aSs3c
costing 成本计算;成本计算法 >NGj
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