C: ^
q]BCOfJ(
,5jE9
calendar year figure 历年数字 .aWEXJ
call 催缴通知;认购期权 z= pb<Y@X
call deposit 通知存款;活期存款 IxwOzpr
call loan 短期同业拆借;通知贷款 jq{rNxdGx
call margin 补仓;追加保证金 ,^MA,"8
call market 短期同业拆放市场 " x&hBJ
call money 短期同业拆借;活期贷款 e-;$Iv
call option 认购期权;看涨期权 ag*RQ
call price 赎回价格;提前赎回价 eR.ucTji
call warrant 认购认股权证;回购认股权证 m|<j9.iJ
callable share 可收回股份;可兑付股份 Km2ppGLNn
called up share capital 已催缴股本 X%7Y\|
Canadian Dollar [CAD] 加拿大元 rf"%D<bb
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 unqX<6hu
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 f $MVgX
cancellation price 取消费 <>,V>k|
cap 上限 AY['!&T
capital 资本;资金 3R%'<MV|
Capital Accord 《资本协定》 [m7jZOEu
capital account 资本帐;非经常帐 mjbr}9
capital account commitment balance 资本帐承担额结余 a%>p"4WL
Capital Adequacy Directive [CAD] 《资本充足指引》 Uv,_VS(
capital adequacy ratio [CAR] 资本充足比率 %of#VSk
capital allowance 资本免税额 -R
4t
capital alteration 资本变更 :_YpSw<Q
capital and liabilities ratio 资本负债比率 *h Ph01
capital and liquidity requirement 资本与流动资金的规定 &)
7umdSgi
capital appreciation 资本增值 mc_`:I=
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 wXf_2qB9
capital assets 资本资产 !n4p*<Y6
capital at risk 风险资本 kQXtO)
capital base 资本基础;资金基础 gio'_X
capital charges 资本支出;资本费用 3IHya=qN
capital commitment 资本承担 Wd'wL"6De
capital contribution certificate 出资证明书 hA)tad]
capital convergence 划一资本充足比率 w~>V2u_-
capital cost 资本成本;建设成本;建设费用 }0c
capital cover 资本保证 Two$wL/
capital deficit 资本亏绌;资本赤字 Ie> )U)/$
capital divided into shares 资本分成股份 xe[Cuy$P
capital element 资本因素;资本部分 `As.1@
capital equipment 资本设备 IpQ51
capital expenditure 资本开支;非经常开支 9 aT#7B
capital expenses 资本费用 j;eR9jI$T
capital financing 筹集资本;以非经常收入支付非经常开支的结算 [i24$UT
capital flow 资金流量 UahFs
capital formation 资本形成;集资 4-efnB
capital formation figure 资本组合数字 NZ`W`#{
capital fund 资本基金 Z++JmD1J
capital gain 资本增益;资本增值 \MM(w&
capital gains tax 资本增值税 1lu_<?O
capital goods 资本财货;资本货物 z-nhL=
capital grant 非经常补助金;非经常拨款;建设补助金 S5]rIcM
capital grant cycle 建设补助金周期 s<x2*yVUA
capital injection 注入资本;注资 ?}y?e}y*xZ
capital input 投入资本 <N^2|*3
capital intensity 资本密集度 ipfiarT~)
capital intensive 资本密集 iF2/:iP
capital investment 资本投资 y8jk9Tv
Capital Investment Fund 资本投资基金 u(\O
capital loss 资本损失 #kT3Sx
capital maintenance 资本保值;资本保留 rz0~W6 U
capital market 资本市场;资金市场 +9>t;
Ty
capital market instrument 资本市场票据 gl-O"%rMcL
capital money 资本款项 'l2'%@E>
capital money subject to a trust 信托财产资本 _
v\=ag
capital movement 资本流动 MnUal}MO
capital nature 资本性质 -#=v~vE
capital outlay 资本支出 z>+@pj
capital portion 资本部分 lil1$K: i
capital profit 资本利润 nE)?P*$3 Z
capital project 基本工程项目;非经常开支项目 g9I2 e<;o
capital receipt 资本收入 "Q;n-fqf
capital redemption 资本赎回 N8;/Zd;^
capital redemption business 资本赎回业务 aLTC#c%U
capital redemption contract 资本赎回合约 !u@e^J{Ao
capital redemption reserve 资本赎回储备 09pnM|8A
capital reduction 资本减缩;减资 G (Fi
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] WP7*Q:5
股本削减计划〔香港联合交易所有限公司〕 };!S2+
capital repayment 偿还资本 GMRw+z4
capital reserve 资本储备;后备资本 `yJpDGh
capital revenue 资本收益;非经常收入 !]7r>NS>
capital spending 资本开支;资本支出;非经常开支 EX UjdJs"
capital stock 股本 5
rkIK
capital stock subscription 认缴股本;认购股本 W\gu"g`u
capital subsidy 建设津贴;基本建设津贴 hkeOe
capital subvention 非经常资助金 jI!}}K)d
capital sum 资本额 wN8-Me
capital tax 资本税 TG'_1m*$
capital transfer tax 资本转移税 ^B~z .F
i
capital turnover 资本周转率 GGsDR%U
capital value 资本价值 ZFh2v]|!
capital works project 基本工程项目 _M=
\s>;G
Capital Works Reserve Fund 基本工程储备基金 dX-Xzg
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 82Dw,Cn
capitalization 资本化;资本总额 Au08k}h<G
capitalization of interest 利息化作本金 GBIa Ul
capitalized interest 化作本金的利息 <7cm[
capitalized loan 转作资本的贷款 !lp*0h(7
capitalized value 资本还原值;资本化价值 U=MFNp+
capitation grant 按人计算的补助金 N=lFf+
captive insurance business 专属自保保险业务 |]sh*<:?,
car insurance 汽车保险 ,-#8/9ts
Caribbean Development Bank 加勒比开发银行 B$"CoLC7+
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] vx /NG$
意大利嘉利堡银行 jHq.W95+P
cartel 同业联盟;卡特尔 _v:t$k#sN
cartelized rates system 联营式利率制度 ~itrM3^"w
cash 现金;现款 ZAVj q;bq
cash accounting system 现金会计制度 iE>E*!aBg
cash acquisition 以现金投资所得的资产 EE5I~k5
cash allowance 现金津贴 6VpT*,2d~
cash assets 现金资产 s0
hD;`cm
cash at bank 银行现金;银行存款 v<N7o8
cash balance 现金结余 8.bIP
ju%v
cash basis 现金收付制;收付实现制 ZG>I[V'p=
cash basis accounting 现金收付制会计;收付实现制会计 E$dPu
cash bonus 现金红利 sui3(wb
cash book 现金出纳帐;现金簿 q"4{GCavN
cash client 现金客户 OD
09XO
cash commission rebate 现金回佣 < I[ Vv'x
cash compensation 现金补偿 p=_K P9
cash contribution 现金承担额;现金分担额 M \rW
cash cost 直接费用;现金成本 Kf#9-.}?
cash coupon 现金礼券 S*<+vIo
cash credit 现金信贷 <z+5+h|^
cash deficit 现金赤字 ).e_iE[&
cash deposit and withdrawal 现金收支 \?A 7{IY
cash disbursement journal 现金支出日记簿 !=M[u+-
cash disbursement slip 现金支出传票;现金支出单 :4|ubu
cash flow 现金流量;银根 tb#. Y
cash flow lending 流动现金放款;无抵押融资 5SKj% %B2,
cash flow statement 现金流量表;现金流动表 [=imF^=3Vb
cash flow surplus 现金流量盈余 hs< )<
cash in hand 库存现金;手头现金 ;LM`B^Q]s
cash in till 备用现金 D9^.Eg8W
cash in transit 运送中现金;在运现金 %_N-~zZ1E
cash input 投入现金 -@f5d
cash input figure 现金投入数字 oZTKG'
cash limit 现金支出限额;现金限额 J P'|v"
cash margin 现金保证金 &y"e|aE
cash market 现货市场;现金交易市场 Y}BT|
"
cash offer 现金要约;现金补偿额 ^3?]S{1/#
cash payment 现金付款;现金支付 1 i #
.h$
cash position 现金头寸 + HvEiY
cash price 现金价格 ^6tGj+D9
cash receipts journal 现金收入日记簿 U{Xg#UN
cash receiving slip 现金收入传票;现金收入单 x
TEDC,B
cash settlement 现金结算 F3j#NCuO=z
cash surplus 现金盈余 N9 yL(2
cash with order 订货付现;凭票即付 }_m/3*x_
cashier's order 银行本票 ]Gm"U!h*
cashier's order outstanding 未承兑的银行本票 LRl2@&z<
cash-limited subhead 有现金支出限额的分目 ikd~ k>F
cash-sweep 现金彩票活动 >DqV^%2l
casual client “散客”;“散户” g9~>m JR
CCASS Depository 中央结算系统证券存管处 ak]:ir`o
CCIC Finance Limited 中芝兴业财务有限公司 <yE
cedant 分出者 CqGi
2<2
ceding company 分出公司 d*;wHA,}F
ceding insurer 分出保险人 MBZ/Pzl~
ceiling 上限 CPGiKE
ceiling price 最高限价 R]hilb'a
central bank 中央银行 G`3/${ti
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 uh#"4-v
central banking 中央银行业务 }: v&Nc
central banking function 中央银行职能 F"o
K*s
Central Clearing and Custodian System 中央结算及托管系统 8wJfGY
Central Clearing and Depository System 中央结算及存管系统 ;G !JKg
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 oqeA15k$
central clearing house 中央结算所 CtiTXDc_
central clearing system 中央结算制度;集体交收系统 $< &N#
central custody system 中央托管系统 <2Q+? L{
central depository 中央存管处 iOk^RDG+
central depository system 中央证券存管制度 ;#a^M*e
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 b7&5>Q/g
central rate 中央汇率;中心汇率 t@dv$W2
"
Central Registration Hong Kong Limited 香港中央证券登记有限公司 wJ
0KI[p(S
Central Tender Board 中央投标委员会 (Q~ p"Ch
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 d'Cn] <
centralized budgetary and payments system 集中预算及支付制度 iupuhq$]
centred 12-month moving average 十二个月定位移动平均数 >p"ytRu^
certificate of approval 批准证明书 xx[XwN;
certificate of beneficial entitlement to property 资产权益证书 '*K}$+l
certificate of compliance 合格证明书;合约完成证明书 "tax
certificate of deposit [CD] 存款证 Qf0 ]7
certificate of exemption from estate duty 豁免遗产税证明书 701ei;
certificate of incorporation 公司注册证书;法团注册证书 "`;$wA
certificate of incorporation of registered trustees 注册受托人法团证书 ;VVKn=X=S=
certificate of indebtedness [CI] 负债证明书 $mfZ{
certificate of insurance 保险证书 `a*_b9
certificate of interest 权益证明书;息票 7OSk0%Q,
certificate of means 资产证明书 Q7uhz5oZ
certificate of participation 参与证明书 ;A^Ii>`
certificate of payment of profits tax 缴付利得税证明书 t2V|moG
certificate of preference 特惠税证 aPD4S&"Q
certificate of rateable value 应课差饷租值证明书 <OF2\#Nh
certificate of registration 登记证书;注册证明书 X;[$yW9hE
certificate of satisfaction 清偿证明书
5cY([4,
certificate of transfer 转让证明书 h0i/ v
certificate to bearer 不记名证明书 @ Gxnrh6
certification 核证 z u53mZ
certification fee 核证费 %#5yC|o9Pn
certified cheque 经银行证明可兑现的支票 |ipL.<v7
certified public accountant [CPA] 执业会计师 Pv@P(y?\
certified statement 经证明的报表 pGS!Nn;K2
cessation of business 停业 >/W
cession 分保 f,S,35`qa
C.F. Finance Company Limited 浙一财务有限公司 <:(pnw*L
chance 机会;中彩机会 0^?:Zds
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 ]mO$Tg&s~
change of domicile 迁册 X9ua&T2(l
change to estimates 修订预算 }.+{M.[}
change to the approved estimates of expenditure 核准开支预算的变动 $Sz@u"ig%
charge 费用;押记;抵押 -B+Pl*
charge number 税单号码 ~cC=DeX
charge on assets 资产的征税 SxyXz8+e[
charge upon general revenue 从政府一般收入中拨款支付 T
>BlnA
chargeable 可予征收;应课税的 # !:u*1
chargeable agreement for sale 可予征收印花税的买卖协议 |a||oyrN
chargeable income 应课税入息 5%` fh%
chargeable normal trading receipt 应课税的一般营业收入 b@6hGiqx
chargeable profit 应课税利润 T'W)RYnwl
chargeable to tax 应课税 ,0j7qn@tm
charged to... 记入……帐目 =rH '
\7T
chargee 承押记人 &A}@@d
charge-holder 受押人 Nu}x`Qkmr
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 G3[X.%g`
charging order 押记令 v@_^h}h/,=
chargor's right 押记人的权利 |AgdD
charitable donation 慈善捐款 j%_{tB
charitable trust 慈善信托 ?%)G%2
charity property 慈善财产 yHYqJ|t
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 `;X~$uS
charter 章程;特许权 ..Q$q2.
charter of incorporation 成立章程 )1E[CIaXK
chartered accountant 特许会计师 qeM`z
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 l:' 0
Chartered Institute of Public Finance and Accountancy [United Kingdom] T;?=,'u
特许公共财政及会计学会〔英国〕
(TKn'2
charterer 承租人 %8U/!(.g
Chase Manhattan Asia Limited 美国大通亚洲有限公司 aXOW +$,
Chase Manhattan Bank 美国大通银行 ,tZJSfHB
chattels 实产 kfb*|
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 VR5CRNBJ
Che Hsing Finance Company Limited 浙兴财务有限公司 'r/+za:2
check-and-balance system 制约平衡制度 ]6)~Sj$ 5
Chekiang First Bank Limited 浙江第一银行 ->H4!FS
cheque 支票 /RWQ+Zf-Y]
Chiao Yue Finance Company Limited 侨裕财务有限公司 {nr}C4]o
Chiba Bank, Ltd. 千叶银行 [Un~]E.'J
Chicago Board of Options Exchange 芝加哥期权交易所 roiUVisq*
Chicago Board of Trade 芝加哥交易所 0ZRIi70u
Chicago Mercantile Exchange 芝加哥商品交易所 *!mT#Vm^
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 q 4Rvr[
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 1$+-?:i C
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 CP5vo-/)-
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 )Id.yv}_
child allowance 子女免税额 QYS 1.k
China & South Sea Bank Limited 中南银行 E2hy%y9Tp
China Affairs Committee [Hong Kong Futures Exchange Limited] NA=I7I@
中国事务委员会〔香港期货交易所有限公司〕 !PAuMj)P
China concept stock 中国概念股 d3,%Z &
China Construction Bank 中国建设银行 ~tw#Q
China Development Division [Stock Exchange of Hong Kong Limited] dq6|m
}g{
中国发展科〔香港联合交易所有限公司〕 pUp&eH
China Economic News 《中国经济新闻》 "W"2Y(
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 \ytF@"7
China State Bank Limited 国华商业银行 F\K&$5J{p
Chinatrust Commercial Bank, Limited 中国信托商业银行 !@.9>"FU
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 5*~]=(BE
Chinese Bankers Club, Hong Kong 香港银行华员会 PN(P$6
Chinese Banks' Association 香港华商银行公会 7{"urs7 T
Chinese Gold and Silver Exchange Society 金银业贸易场 VLL CdZ%
Chinese New Year bonus 年奖;年终花红 pbXh}YJ&
chit fund 银会 )qbjX{GZ7
Chiyu Banking Corporation Limited 集友银行有限公司 -gq,^j5,
Chiyu Finance Company Limited 集友财务有限公司 |(evDS5
Cho Hung Finance Limited 朝兴金融有限公司 Tgf\f%,h
choses in action 无形动产;据法权产 `l%)0)T
chronological book 序时帐簿 F"G]afI9+
Chubu Securities Finance Company 中部证券金融公司 fV>12ici
Chung Khiaw Bank Limited 崇侨银行 mi`jY0e2
Chung Nan Finance Company Limited 中南财务有限公司 `]T#uP<u
Chuo Trust & Banking Co., Ltd. 中央信托银行 zyHHz\{
Chuo Trust Asia Limited 中央信托亚洲有限公司 2#y-3y<G
Citibank, N.A. 万国宝通银行 Qp?+G~*
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 ^yl)c
\`
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 z\kiYQ6kA
Citicorp International Limited 万国宝通国际有限公司 e H0^d5bH
civil debt 民事债项 N(7UlS,u'
Civil Service Pension Reserve Fund 公务员退休金储备基金 EFk9G2@_
claim 申索;索偿;债权 ,NA _pvH)
claim equalization fund 申索平衡基金 Z)Zc9SVC
claim for refund of property tax 申请发还物业税 6Fe$'TP
claim of debt 债权申索 `!um)4
claim on bank 对银行的债权 9ZYT#h
claim to dividend 摊还债款申索 ntZl(] l
claimant 申索人;索偿人 ru>c\X^|
claims statistics 申索统计数字 K{vn[}
class of insurance business 保险业务类别 bE6:pGr
class of property 财产类别 W Z_yaG$U
claw-back 递减率 &{gD(QG
clearance cost 清拆成本 l(B(gPvU
clearing 结算;票据交换;清算 mS]&
clearing account 结算帐户 u]<_6;_
clearing and settlement system 结算和交收系统 9f|+LN##
clearing balance 结算差额 F<YXkG4pO
clearing bank 结算银行 || }'
clearing cheque 交换支票 =N~*`5|rk
clearing house 结算所;票据交换所 \LEUreTn
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 g><*qd?t
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 T {![a{
clearing member 结算会员 ^U8^P]{R|
Clearing Members' Fund 结算会员基金 d#W>"Cqxqa
clearing participant 结算参与者 -^f>=xa4J
clearing rebate 结算费用的回佣 p~evPTHnrX
Clearing Rules [SEHK Options Clearing House Limited] \46
'j.
《结算规则》〔联交所期权结算所有限公司〕 xIb"8,N
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 ->u}b?aF
Clerk to the Board of Review 税务上诉委员会书记 U;qGUqI
client 客户;委托人;当事人 v>!tws5e
client agreement 客户协议 l|Y?]LNr
client confidentiality 客户保密的责任 N!Cy)HnS\w
client money 客户款项 8-_\Q2vG
client statement 客户结单 F, 39'<N[
clients fund 客户资金 -ld1o+'`v!
close 结算;收市;收盘 JNL9t0x
close a position 平仓;轧平头寸 #Aver]eK
close company 股份不公开的公司 H[e=^JuD
close higher 收市时价位较高 Tw]].|^f-
close lower 收市时价位较低 G@=H='
:~
close mixed 收市时荣辱互见 3[UB3F4K
close of exchange 交易所停市 N,0&xg3
close of financial year 财政年度终结 ,| Zkpn8
close out 平仓 |ZmWhkOX
close out a long position 平长仓 !zR1CM
close out a short position 平空仓 R[bI4|t
close steady 收市时价格稳定 VX+:C(m~
close the gap 弥补差距 b9L"?{
closed position 平仓 9l&4mt;+&<
closed-end investment corporation 股份固定的投资公司 ;3P~eeQR
close-out price 抛售价格 SKdh!*G
closing account 决算帐户 c*N>7IF,
closing balance 期终结余;收市结余 gY/p\kwsj
closing price 收市价;收盘价 H3Zsm)+:
closing quotation 收市价;收市行情 J};=)xLX;
closing rate 收市汇价;收盘汇率 Fs 95^T
closing transaction 平仓交易 ;%YAiW8{Xk
clothing levy 成衣税 (DTXc2)c
club deposit 零存整付存款 of<(4<T
Code of Aid 《资助则例》 %-Oo92tP
Code of Banking Practice 《银行营运守则》 p
O O4fc
Code of Best Practice [Stock Exchange of Hong Kong Limited] 3o.9}`/
《最佳应用守则》〔香港联合交易所有限公司〕 i[N=.
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〕 0<$t9:dq
Code of Conduct for Persons Registered with the Securities and Futures Commission =hq+9 R8=
《证券及期货事务监察委员会注册人操守准则》 #k/NS
code of practice 实务守则;经营守则;执业守则 9J(jbJ7p
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 Pq<]`9/w^w
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 tvEf-z
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 Wu|ANc
Code on Pooled Retirement Funds 《集资退休基金守则》 6b7SA,
Code on Share Repurchases [Share Repurchase Code] abw7{%2
《公司购回本身股份守则》〔《股份购回守则》〕 d#Xt2
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 (d?sFwOt\
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 +hL%8CVU M
co-debtor 共同债务人 =*'K'e>P3
co-financing scheme 共同融资计划 zv>7;En3
cognizance 证明令 Pgo^$xn'6
coin 硬币 V
3yt{3Or
coin replacement programme 硬币取缔计划 qP4vH]
coin set 套装硬币 LR:meCOI
coinage 硬币 &Z%|H>+;T
Coinage Security Fund 硬币发行基金 tjWf`#tH>H
cold call 主动与准客户接触 oRZ--1oR_
collapse in prices 价格下泻;价格下挫;价格暴跌 +/|t8z FWs
collateral 抵押品 V'm4DR#M
collateral bond 担保债券
}0f"SWO>
collateral loan 抵押贷款 s+7#Tdh A
collateral security 附属抵押品 UR'P,
collection 征收;收取 rL3 f%L
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 M
#)@!
collection of betting duty 收取博彩税 .j l|?o
Collection Office [Inland Revenue Department] 收税处〔税务局〕 tMOhH
#
collective consumption 集体消费 D%,AdR"m
Collector 收税主任 fKQq]&~
H
Collector of Rates 差饷征收官 Q3P*&6wA
Collector of Stamp Revenue 印花税署署长 >u/ T`$
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 <x O"
E%t
combined surplus 合并盈余 wu`P=-
combined visible and invisible trade account 有形及无形贸易合并帐目 N[j*Q 8X_
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 >j}.~$6dj_
commemoration coin 具纪念性的硬币 m6iQB\ \
commencement of winding-up 清盘开始 e)):U
commerce and industry sub-index 工商分类指数 d7i 0'R
commercial activity 商业活动 W, -fnJk
commercial bank 商业银行 TZ>_N;jTZ
Commercial Bank Act of Norway 《挪威商业银行法》 m0[JiwPI
Commercial Banks Law 《商业银行法》 )zYm]\@
commercial borrowing 商业借款 Pp~:e}
Commercial Code of Japan 《日本商法》 sUTfY|<7|
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 *-lw2M9V
commercial invoice 商业发票 y{O817 \
commercial letter of credit 商业信用证 fXfO9{E
commercial loan 商业贷款;商业放款 l6z}D;4
commercial paper 商业票据 x2@W,?oPm
commercial paper market 商业票据市场 QsC6\Gt#
commercial registry 商业登记处 _7P#?:h
commercial return 商业回报 rFl6xM;F
commercial sale 商业销售 PZE{-TM?W
commercialization 商品化 ZT1IN6;8W
commercially viable 具商业利益;有利可图 ,I^:xw_
Commerzbank AG 西德商业银行 #a|.cm>6
commission 佣金;委员会 '~;vp
Commission des Operations de Bourse of France 法国证券事务监察委员会 ]s<}'&
commission house 佣金行;代办行 A{,ZfX;SPO
commission payable 须付的佣金 ,3p$Z
commission rebate 佣金回扣 o@j)clf
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 +L>?kr[i[
Commissioner of Banking 银行监理专员〔银监专员〕 WB(Gx_o3
Commissioner of Estate Duty 遗产税署署长 _+NM<o#A
Commissioner of Inland Revenue 税务局局长 C)v*L#{%
Commissioner of Insurance 保险业监理专员 HHXm
4}!;<
Commissioner of Rating and Valuation 差饷物业估价署署长 MzX4/*ba
commitment 承担;已承担的开支;承担额;承担项目 lN,)T%[0-
commitment fee 承诺费 jp|1S^b
Committee of the Hong Kong Association of Banks 香港银行公会委员会 +u|p<z
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 SZ3UR
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 wbA<G&h~
Committee on Payment System [Hong Kong Monetary Authority] d@#wK~I
支付系统委员会〔香港金融管理局〕 /\e&nYz
Committee on Unit Trusts [Securities and Futures Commission] f'Cx%
单位信托委员会〔证券及期货事务监察委员会〕 b@
S.
Commodities Dealers' Deposit Fund 商品交易商按金基金 Z`{ZV5
Commodities Trading Commission 商品交易事务监察委员会 G.y~*5?#
commodity 商品 .!Qo+(
commodity classification 商品分类法 +#=l{_Z,ZJ
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 4 /Q4sE~<
commodity dealer 商品交易商 ed:[^#Lj
commodity exchange 商品交易所 nQ}$jOU&
Commodity Exchange Compensation Fund 商品交易所赔偿基金 rUOl+p_47
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 *CS2ndp
commodity flow method 商品流动法;商品流通法 Y}UVC|Ef
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 M,(UCyT
commodity futures contract 商品期货合约 V<W$h`
commodity market 商品市场 nr>Os@\BU
commodity tax 商品税 -FrNk>
commodity trading adviser 商品交易顾问 3,[#%}1(S
commodity trading adviser's representative 商品交易顾问代表 2B`#c}PP
commodity trading advisory contract 商品交易顾问合约 6&KvT2?tA`
commodity warrant 商品期权证 :$5$H
commodity-based investment 以商品为基础的投资 R[T94U
common fund 共同基金 22_%u=p-|
common property 分权共有财产 hUO&rov3@
common share 普通股 B>XfsZS
common stock 普通股 9zs!rlzQ
Commonwealth Bank of Australia 澳洲联邦银行
u/S{^2`b
Commonwealth Development Corporation 英联邦发展公司 3X#)PX9b){
Commonwealth Finance Ministers Conference 英联邦财长会议 3wf&,4`EX
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 y L|'K}
Commonwealth income tax 英联邦入息税 9fQFsI
Commonwealth Preference 英联邦特惠制 uE%$<o*#
communal property 公有财产;公有产业 o b,%); m
communication expenses 通讯费用 I {&8iUN
Community Preference 欧共体特惠制 O\&[|sGY{
commutation of pension 退休金的折算 _oBJ'8R\
commuted gratuity 折算酬金 \Uh$%#}.
commuted pension gratuity 经折算的退休酬金 GO<,zOqvU
Companies Act [United Kingdom] 《公司法令》〔英国〕 "B"Yfg[
Companies Handbook 《上市公司手册》 ( {}Z
'
companies inspector 公司检查员 *%;+3SV
Companies Liquidation Account 公司清盘帐户 RwyRPc_
Companies Ordinance: Information to be Included in a Rights Issue Prospectus l:$i}.C
《公司条例:供股章程须载有的资料》 TOC2[mc'
Companies Ordinance: Information to be Included in Prospectuses Regarding the Valuation of Land and Buildings 《公司条例:招股章程须载列有关土地或建筑物的评估的资料》 ~&\} qz3
Companies Registration Officer 公司注册主任 /CfgxPo
Companies Registry 公司注册处 &w"1VOV<
Companies Registry Trading Fund 公司注册处营运基金 VsR8|Hn$
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 L^><APlX
Company Formation and Enforcement Division [Companies Registry] DJ.n8hne
公司成立及条例执行部〔公司注册处〕 M>LgEc-v67
company in which the public are substantially interested 由公众拥有相当权益的公司
Vq>$ZlvS
company limited by guarantee 担保有限公司 4k4 d%
company limited by shares 股份有限公司 h#o?O k
company register 公司登记册 \[yg f6#[
company registration fee 公司注册费 DLBHZ?+!
company with limited liability 有限法律责任的公司 C0v1x=(xiM
company's memorandum 公司组织章程 kD.KZV
company's reserve 公司储备 K#_x.:<J
comparative advantage 比较优势;比较利益 waRK$/b
(
compensation 补偿金;赔偿 H)VzPe# {
Compensation Committee [Stock Exchange of Hong Kong Limited] NuQ
l
赔偿委员会〔香港联合交易所有限公司〕 <)am]+Lswy
compensation from insurance 保险赔偿 W0_
pO
compensation fund 赔偿基金 Tc.k0n%W:b
compensation fund levy 赔偿基金征费 O4lHR6M2
compensation rate 补偿率 vn"+x_
Compensation Review Committee 赔偿检讨委员会 p^>_VE[S
compensation scheme 赔偿计划 m?)REE
compensation trade 补偿贸易 x_VD9
compensation value 补偿值 yNc"E
compensatory payment 补偿付款 PT/TQW
competition and pricing strategy 竞争与定价策略 '2X6>6`w
competitive edge 竞争优势 :Y)jf
competitive price 具竞争力的价格 8DLj?M>N
competitive tender 竞争性投标 5%)<e-
Compliance Committee [Stock Exchange of Hong Kong Limited] HmQ.'
监察委员会〔香港联合交易所有限公司〕 <g3)!VR^q
component of expenditure 开支组成部分 C(@#I7 G
Composite Consumer Price Index 综合消费物价指数 r=74'g
composite index 综合指数 (u:^4,Z
composite rating 综合评级 6)j4-
composite return form 综合报税表 [QZ g=."
Composite Securities and Futures Bill 《证券及期货综合条例草案》 PqDffZ^z
composite tax return 综合报税表 mtd ,m
composition 组合成分;债务重整协议 pEp`Z,p
composition of earnings 收益组合成分 2*)2c[/0F
compound increase 复合增加率;复合增长率 K~6,xZlDWM
compound interest 复利 rU!QXg]uD
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 4#"_E:;PQ
comprador note 买办票据 HY!R |
comprador order 买办付款令票 $L kTu
comprehensive income tax 综合所得税 734f&2
comptroller 审计主任 0s'h2={iI
compulsory liquidation 强制清盘 bpgvLZb>s
compulsory winding-up 强制清盘 z}z 6Vg
computation 计算;计算表 T0TgV
computational procedure 计算方法 3[F9qDAy
computer audit programme 电脑审计程序;电脑核数程序 [@;q#.}Z
concentrated position 集中持仓量 ,*MAteD
concentration risk 资金集中风险;集中融资风险 (<KFA,
concept stock 概念股 3Z%~WE;I
concession 特许权;宽减措施;优惠 qEJ#ce]G
concession contract 特许经营权合约 !!:mjq<0
concessionary rate 优惠率 19j"Zxdg Y
concordat 协定;契约;国际监管条约 xm$-:N0q
condition 条件 1Xn:B_pP
conditional endorsement 附有条件的背书 ` G-V
%
conditional offer 有条件要约 rHaj~s 4
conditional sale agreement 有条件售卖协议 dn1Fwy.
conditions of tender 投标章程 ?%A9}"q]
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》 ;Y9-0W
conduct of business standard 业务操守准则 ?[VL
2dP0
Confidentiality Understandings 保密谅解文件 YMr2|VEU[
confirmation letter 确认书 ,7h0y
confirmation of mail transfer 信汇证明书 "zZZ h
Confirmation of Payment 已缴税证明书 r?2EJE2{V
confirmed letter of credit 保兑信用证 PX/7 :D?
confirming bank 保兑银行 %iR"eEE
confiscation order 没收令 fK{m7?V
connected transaction 关连交易 Em ;2fh
consensus capitalism 共识资本主义 )eD9H*mq
conservative investor 保守投资者 (J 1:J
consideration 代价;对价;约因 GTuxMg`
consideration issue [listing method] 代价发行〔上市方式〕 nr]:Y3KyxX
consideration other than cash 现金以外的代价 sOqT*gwr:
consignee 收货人;代售人 hZ`<ID
consignment 托运;寄售 sXaudT
consignor 付货人;托运人;寄售人 N3(.7mxo
consolidated account 综合帐目 ORx6r=zg
consolidated account expenditure 综合帐目开支 qd<-{
consolidated balance sheet 综合资产负债表 Lvd es.0|
consolidated cash deficit 综合现金赤字 cXod43
consolidated cash surplus 综合现金盈余 \)`OEGdOR\
consolidated enterprises sectorial index 综合企业分类指数 ko{7^]gR
consolidated net earnings 综合净收益;综合净盈利 U[EZ,7n8
consolidated net profit 综合净利润;综合纯利 .L@gq/x)
consolidated policy 综合保单 #1De#uZ
consolidated price 综合价格 giYlLJA*}
consolidated profit and loss account 综合损益帐;综合损益表 rt0_[i
consolidated public sector expenditure 公营部门综合开支 l=PZlH
y1G
consolidated revenue account 综合收入帐 0PD=/fh[
consolidated shareholders' fund 综合股东资金 _)kTlX:,
consolidation of shares 股份合并 U!i1~)s
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 ]_(J8v
consortium company 财团公司 pf$gvL
consortium loan 银团贷款 Z^!%
b
constant dollar figure 固定币值 .+(R,SvN%<
constant market price 固定市价 +3F%soum95
constant price 固定价格 <&RpGAk%I
constant price series 固定物价计算数列 {/}%[cY=
constant rate 固定比率 ey@ccc*sZ9
constituent stock 成分股 ]{|
wU.
constitution 章程;组织章程 |/;;uK,y
construction output 建造产出量 Marx=cNj
constructive trust 法律构定信托 UQ#t &
consultant accountant 顾问会计师 GIZw/L7Yb
consultant's fee 顾问费 Ge7Uety
Consultation Paper on Proposed Regulation on Share Margin Financing Nsn~mY%
《监管股票按贷财务的建议谘询文件》 UR~ s\m
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability ub;:"ns}
《有关联交所检讨董事资格的程序的谘询文件》 NHiac(&*
consumer behaviour 消费者行为 H1.ktG
Consumer Council 消费者委员会 rS8}(lf
consumer credit financing operation 消费者信贷业务 ykYef
consumer demand 消费者需求 -v! ;
consumer durables 耐用消费品 YeS5%?Fk
consumer expenditure 消费开支 s}F.D^^G
consumer goods 消费品 1ixBwnp?
consumer market 消费市场 }qT{" *SC
consumer price 消费物价 [vqf hpz
Consumer Price Index [CPI] 消费物价指数 A{p_I<
Consumer Price Index (A) 甲类消费物价指数 I(H9-!&
Consumer Price Index (B) 乙类消费物价指数 Z4oD6k5oc
Consumer Price Index Classification System 消费物价指数分类法 +rJDDIb
Consumer Price Index Report 《消费物价指数月报》 :s*t\09V7
Consumer Price Index series 消费物价指数系列 E#R1
consumer price inflation 消费物价上涨 o3$dl`'
Consumer Representative Action Fund 消费者集体诉讼基金 I0*N
"07n
consumer sentiment 消费意欲 X-*LA*xbN
consumer spending 消费开支;消费支出 fjCFJ_
consumption expenditure 消费开支 d$^@$E2f
consumption pattern 消费模式 *ze,X~8-
consumption product 消费产品 V|G*9^Y
consumption tax 消费税 3rBID
contango 交易延期费;延期交割费;期货溢价 <JIqkGeAi
contingencies warrant 紧急拨款令;应急支款授权书 $R%tD.d3
contingency 应急费用;意外开支准备金 6of9lO:
contingency allowance 应急准备金 {53|X=D64
contingency sum 应急费用;意外开支准备金 8*;>:g
contingent assets 或有资产 sJ{r+wY
contingent debt 或有债权;待确定债务 8<Pi}RH
contingent interest 待确定的权益 ~b@"ir+g4
contingent liabilities 或有负债 Z((e-T#,
contingent profit 或有利润 vi.INe
contingent right 或有的权利 K~4bT=
continue to hold a deposit 继续持有存款 {n&GZG"f
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 Id1de>:;
continuing rent 连续租金 orOq5?3
continuing trustee 留任受托人 ~)F_FS
continuous licensing system 长期持牌制度 osc A\r
Continuous Net Settlement System [CNS System] 持续净额交收系统 :k-@w5(
contra account 对销帐户 _Wq;bKG
contra flow 资金回流 31\mF\{V
contra item 对销项目 G5%k.IRz
contra transfer 对销转拨 8"TlWHF`
contract 合约 O`$\Plt|v
contract for difference 差价合约 ,`PYU[
contract for service 服务合约 $4*gi&
contract for settlement 平仓合约 P_5 G'[
contract note 成交单据 Cn0s?3Fm
contract of copartnery 合伙合约 YC$>D?FW
contract of indemnity 弥偿合约 K4-_a{)/
contract of insurance 保险合约 (|#%omLL
contract of reinsurance 再保险合约 MV w.Fl
contract price 合约价格 R13V}yL
contracting party 订约人;立约人;缔约国 p( )LQT!
contractual agreement 合约协议 !L(
)3=
contractual commitment 合约承担 k{O bm
g
contractual joint venture 合约式联营企业 kZhd^H.
contractual mutual fund 合约互惠基金 IwBO#HR~)
contractual right 合约权利 D<:zw/IRE
contractual savings fund 合约储蓄基金 K:A:3~I!NW
contributed surplus 实缴资本盈余 9kwiG7V1
contribution 出资;供款;捐款;分担款项 Nv|0Z'M
contribution account 供款帐户 f|ERZN`uB
contribution to gross domestic product 在本地生产总值中所占比率 E62_k
0q
contribution to investment 出资额 Ls+vWfF=#
contribution to pension fund 退休金供款 xs
)jO+.
contributor 供款人;出资人;捐助人 D^a(|L3;
contributory 分担人 :wEy""*N0
contributory scheme 供款计划 q&}+O
contrived cessation of business 有预谋的停业 i9V,
control 控制权;控制;管制 c$lZ\r"
control of a company 公司的控制权;公司控股权 mN>(n+ly
control of business 业务的控制权 Q+/P>5O/
controlled company 受控制公司 x0%yz+i{:
controller 控制人;控权人;会计长 $d,/(*Y#-
controller of an authorized institution 认可机构控权人 pFV~1W:
controlling company 控股公司 qu^~K.I"
controlling interest 控制权益;控股权益 0|i|z!N>
controlling officer 管制人员 _T7XCXEk
controlling officer's report 管制人员报告 }346uF7C
controlling shareholder 控股股东;持有控股权的股东 UkXa mGoy3
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》 e+<|
conventional lending 传统放款;常规放款 ktRGl>J
conversion 兑换;换算;转换〔证券〕 *yY\d.6(
conversion factor 换算因数 GZHJ4|DK
conversion of stock 公债的转换 u%6b|M@P
conversion rate 兑换率;换算率;转换价格〔证券〕 LM 1Vsh<
convertibility 可兑性;兑换性;自由兑换 .;S1HOHz4
convertibility undertaking 兑换保证 d^v.tYM$N
convertible 可兑换;可换股 k2.k}?w!JO
convertible currency 可兑换货币 p$ETAvD
convertible debenture 可转换债权证 j/F('r~L
convertible loan stock 可转换股的债权股额 kem(U{m
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 +md"X@k5*
conveyance 转易;转易契;财产转让证书 =diGuIB
conveyance of property 财产转让 R,BINp
conveyance on sale 售卖转易契 h(GSM'v
conveyancing fee 业权转易费 NTO.;S|2%
conveyancing scale charges 物业转易收费标准 ]>ndFE6kl
cooling-off period 冷静期 d c_2nF
co-owner 共同拥有人;分权共有人 PRNq8nmxC
co-partner 共同合伙人 mxu !$wx
co-partnership 共同合伙 uHRxV"@}[1
Copenhagen Stock Exchange 哥本哈根证券交易所 "c?31$6
core capital 核心资本 xn@oNKD0
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons g>#}(u!PH
《适用于注册人的衍生工具场外交易活动的核心运作和财务风险管理机制》 (9=E5n6o
Core Principles for Effective Banking Supervision [Basle Committee] vP+qwvpGr
《有效监管银行业的主要原则》〔巴塞尔委员会〕 HV7f%U
cornering “夹仓”;轧空;囤积居奇 T\ukJ25!
corporate borrower 借款公司;借款机构 +JM@ kdE5b
corporate business 公司企业;公司业务 "!fwIEG
Corporate Communications Department [Stock Exchange of Hong Kong Limited] Ed{sC[j=
企业传讯部〔香港联合交易所有限公司〕 Crl:v8
corporate customer 公司客户 `Q/\w1-Q
corporate dealer 公司交易商 RTDplv; ]
Corporate Finance Division [Securities and Futures Commission] ~=t9-AF-
企业融资部〔证券及期货事务监察委员会〕 a#x@e?GvI
Corporate Finance (D.T.C.) Limited 协联财务有限公司 DO9K
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 f"NWv!
corporate governance 公司管治 SG1AYUs
V
corporate income tax 公司所得税 9qB4\ONXZ
corporate investment adviser 公司投资顾问 1C]BaPbL
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 p:eaZ
corporate plan 公司计划 #/8
Nav
corporate practice 执业法团 `B:hXeI
corporate profits tax 公司利得税 rhX?\_7o
corporate savings 公司储蓄 CJwzjH
corporate service tax 公司服务税 o*"Q{Xh#Qd
corporate signature 法团的签名 \m1^sFMZ
corporation 法团;公司 94]i|2qj*
corporation bond 公司债券 ?Iij[CbU
corporation stock 公司股证;地方债券〔英国〕 XW\
3t tx
corporation tax 公司税 4Ss y (gt
correction phase of stock market 股市调整期 Fey^hx
w =
Correctional Services Industries Suspense Account 惩教工业暂记帐 YfMs~}h,
corrective affidavit 修正遗产申报誓章 ue4{h
correspondent bank 代理银行 t<$J
3h/"
Cosmos Finance Limited 宇宙财务有限公司 dWe%6s;
cost 成本;费用;价格 ep Dp*
cost centre 成本中心 J83C]2~7
cost competitiveness 成本竞争力 rW_cLdh]#
cost control 成本控制;成本管理 %$Xt1ub6(
cost convention 原值成本法;成本惯例 M'oZK
cost effectiveness 成本效益;经济效益 \3%3=:
cost efficiency 成本效率 }_mMQg2>=
cost element 成本要素 ~2yhZ
cost flow 成本流转 y\[* mgl:
cost input 投入资金 ,2i1 4H
cost management information system 成本管理资料系统 Tj\hAcD
cost of an asset 资产成本 T&bB8tQk
cost of borrowing 借贷成本 }odjaM}5Nc
cost of capital 资本成本;资金成本 TDWD8??e
cost of installation 安装费 s8qpK; O
cost of issue 招股费用;发行股份费用 Fpwhyls
cost of living 生活费用 rY1jC\
cost of transmitting 传送费用 @xso{$ z?j
cost overrun 成本超支 eb6y-TwY
cost price 成本价格 {ot6ssT=D
cost price structure 成本价格结构 ~?)y'?
cost to the revenue 政府收入的损失;政府减少的收入 AMO{ee7Po
cost-benefit analysis 成本效益分析 V?`|Ha}
cost-benefit study 成本效益研究 <]|!quY<*
cost-book company 以成本帐原则组成的公司 yX%> %#$
cost-effectiveness analysis 成本效益分析 8<KC-|y.
costing 成本计算;成本计算法 Ol>/^3a=
costing and pricing policy 成本及定价政策 \5=4!Ez
costing exercise 成本计算工作 C@-cLk
costing review 成本检讨 ^ P
A|RFP
cost-of-living allowance 生活津贴 hstGe>f[6
cost-of-living index 生活指数;生活费用指数 r>PKl'IbE
cost-plus pricing 成本加成定价法 )KkV<