C: V3ExS1fNf
gBOF#"-
calendar year figure 历年数字 a\&g;n8jA
call 催缴通知;认购期权 +'wO:E1( w
call deposit 通知存款;活期存款 `><E J'h
call loan 短期同业拆借;通知贷款 }s[`T
call margin 补仓;追加保证金 <6+T&Ov6
call market 短期同业拆放市场 7"1]5\p^g
call money 短期同业拆借;活期贷款 $g),|[x+(
call option 认购期权;看涨期权 `pF7B6[B
call price 赎回价格;提前赎回价 ;,s9jw
call warrant 认购认股权证;回购认股权证 hii#kB2
callable share 可收回股份;可兑付股份 C7K]c4T
called up share capital 已催缴股本 ""*g\
Canadian Dollar [CAD] 加拿大元 ,c&gw tdl
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 ^I)+u>fJ
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 ^0-e.@
cancellation price 取消费 )y{:Uc\4!
cap 上限 tG~[E,/`
capital 资本;资金 #Hy\lJ
Capital Accord 《资本协定》 <h~=d("j
capital account 资本帐;非经常帐 C[5dhFZ
capital account commitment balance 资本帐承担额结余 !t}yoN
n|
Capital Adequacy Directive [CAD] 《资本充足指引》 Z\cD98B#
capital adequacy ratio [CAR] 资本充足比率 ]r'D
capital allowance 资本免税额 M3r;Pdj2r
capital alteration 资本变更 VOIni<9y
capital and liabilities ratio 资本负债比率 P3nBxw"
capital and liquidity requirement 资本与流动资金的规定 r AE5.Q!u
capital appreciation 资本增值 TFAR>8Nm
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 VfozqUf
capital assets 资本资产 '8[;
m_S
capital at risk 风险资本 Tgh?=]H
capital base 资本基础;资金基础 wB&5q!{!
capital charges 资本支出;资本费用 Q>71uM%e`
capital commitment 资本承担 BGHZL~
capital contribution certificate 出资证明书 h1l%\ 3ZH
capital convergence 划一资本充足比率 &x;n^W;#
capital cost 资本成本;建设成本;建设费用 >GLoeCRNu
capital cover 资本保证 cICfV,j
capital deficit 资本亏绌;资本赤字 <@Vf:`a!P>
capital divided into shares 资本分成股份 J4@-?xj=\q
capital element 资本因素;资本部分 zQ#*O'-n
capital equipment 资本设备 =-,'LOE
capital expenditure 资本开支;非经常开支 =T\=,B
capital expenses 资本费用 }kP<zvAaw
capital financing 筹集资本;以非经常收入支付非经常开支的结算 (][-()YV
capital flow 资金流量 a&UzIFdB
capital formation 资本形成;集资 +(y8q
capital formation figure 资本组合数字 tG ZMIG_
capital fund 资本基金 \+=`o .2
capital gain 资本增益;资本增值 mxpj<^n}
capital gains tax 资本增值税 q;UGiB^(A
capital goods 资本财货;资本货物 yDWBrN._
capital grant 非经常补助金;非经常拨款;建设补助金 #sxv?r
capital grant cycle 建设补助金周期 { {:Fs
capital injection 注入资本;注资 %ZX9YuXQ
capital input 投入资本 :(wFNK/0{
capital intensity 资本密集度 k1ja ([Q
capital intensive 资本密集 /0$fYrg>J
capital investment 资本投资 (=%0$(S>
Capital Investment Fund 资本投资基金 <fF|AbC:
capital loss 资本损失 n oM=8C&U
capital maintenance 资本保值;资本保留 H:XPl$;
capital market 资本市场;资金市场 [YZgQ
capital market instrument 资本市场票据 !0vLSF=
capital money 资本款项 %V+"i_{m
capital money subject to a trust 信托财产资本 :H wdXhA6
capital movement 资本流动 EB*C;ms
capital nature 资本性质 &AWrM{e
capital outlay 资本支出 }2iR=$2
capital portion 资本部分 2dcvB]T!
capital profit 资本利润 F-oe49p5e
capital project 基本工程项目;非经常开支项目 /sj*@HF=
capital receipt 资本收入 Cs
y,3XG
capital redemption 资本赎回 IN.g
capital redemption business 资本赎回业务 W)J MV
capital redemption contract 资本赎回合约 ?c+$9
capital redemption reserve 资本赎回储备 *8po0s
capital reduction 资本减缩;减资 f*xr0l
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] :0QDV~bs
股本削减计划〔香港联合交易所有限公司〕 T\g+w\N
capital repayment 偿还资本 CWocb=E
capital reserve 资本储备;后备资本 3u& ,3:
capital revenue 资本收益;非经常收入 GC' e
capital spending 资本开支;资本支出;非经常开支 ir"t@"Y;o
capital stock 股本 vhAgX0k
capital stock subscription 认缴股本;认购股本 O ;[Mi
capital subsidy 建设津贴;基本建设津贴 GM?s8yZ<
capital subvention 非经常资助金 aKWxL e
capital sum 资本额 ^g5E&0a`g
capital tax 资本税 k!}(a0h
capital transfer tax 资本转移税 8A.7q
capital turnover 资本周转率 EmR82^_:
capital value 资本价值 d~QM@<SV
capital works project 基本工程项目 C=]<R<Xy
Capital Works Reserve Fund 基本工程储备基金 MkL2I+*
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 _> x}MW+
capitalization 资本化;资本总额 0y+^{@lU
capitalization of interest 利息化作本金 G"OP`OMDc
capitalized interest 化作本金的利息 b9m`y*My
capitalized loan 转作资本的贷款 GqR|hg
capitalized value 资本还原值;资本化价值 sZT~5c8
capitation grant 按人计算的补助金 yNowhh
captive insurance business 专属自保保险业务 Z"%.
car insurance 汽车保险 euVDrJ^
Caribbean Development Bank 加勒比开发银行 2[HPU M2>
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] 6<$.Z-,
意大利嘉利堡银行 8'jt59/f
cartel 同业联盟;卡特尔 p:5NMo
cartelized rates system 联营式利率制度 s1[&WDedM
cash 现金;现款 NjpWK;L
cash accounting system 现金会计制度 u[Kz^ga<
cash acquisition 以现金投资所得的资产 vdC0tax
cash allowance 现金津贴 [l3\0e6-/
cash assets 现金资产 F8"J<VJ7
cash at bank 银行现金;银行存款 iw3\`,5
cash balance 现金结余 =CJ`0yDQ>
cash basis 现金收付制;收付实现制 }7(+#ISK6
cash basis accounting 现金收付制会计;收付实现制会计 !%ju.Xs8
cash bonus 现金红利 l`ZL^uT
cash book 现金出纳帐;现金簿 .P aDR |!
cash client 现金客户 mL2J
cash commission rebate 现金回佣 Wc2&3p9 c
cash compensation 现金补偿 @#OL{yMy
cash contribution 现金承担额;现金分担额 8=TC 3]
cash cost 直接费用;现金成本 HI 1T
cash coupon 现金礼券 7Q9Hk(Z9
cash credit 现金信贷 OKlR`Vaty
cash deficit 现金赤字 D
5n\h5
cash deposit and withdrawal 现金收支 wT\BA'VQ
cash disbursement journal 现金支出日记簿 l<GN<[/.+
cash disbursement slip 现金支出传票;现金支出单 7@%qm|i>w
cash flow 现金流量;银根 TB* t^E
cash flow lending 流动现金放款;无抵押融资 G}g;<,g~
cash flow statement 现金流量表;现金流动表 6XF Ufi+
cash flow surplus 现金流量盈余 UMe?nAC
cash in hand 库存现金;手头现金 Sx'oa$J
cash in till 备用现金 Eu'E;*-f
cash in transit 运送中现金;在运现金 "Zh,;)hS
cash input 投入现金 L"vrX
cash input figure 现金投入数字 _ia&|#n
cash limit 现金支出限额;现金限额 O-
QT+]
cash margin 现金保证金 ,v
K%e>e&
cash market 现货市场;现金交易市场 {VW\EOPV~
cash offer 现金要约;现金补偿额 L6PgWc;m
cash payment 现金付款;现金支付 4KtD
k
cash position 现金头寸 oI/_WY[t
cash price 现金价格 ][jwy-Uy;
cash receipts journal 现金收入日记簿 ; _c&J&I
cash receiving slip 现金收入传票;现金收入单
8sG?|u
cash settlement 现金结算 [0y,K{8t
cash surplus 现金盈余 5z,q~CU
cash with order 订货付现;凭票即付 or3OLBf* Q
cashier's order 银行本票 '`2'<^yO
cashier's order outstanding 未承兑的银行本票 :_6o|9J\t
cash-limited subhead 有现金支出限额的分目 W+1nf:AI.
cash-sweep 现金彩票活动 PL{lYexJ
casual client “散客”;“散户” ?D _4KFr
CCASS Depository 中央结算系统证券存管处 cM'MgX9
CCIC Finance Limited 中芝兴业财务有限公司 3 0[Xkz
cedant 分出者 ?.Vuet
ceding company 分出公司 Lw,}wM5X
ceding insurer 分出保险人 {l,&F+W$C
ceiling 上限 T&dNjx
ceiling price 最高限价 EQ,`6UT>
central bank 中央银行 _>\33V-?b
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 ]jxyaE&%4
central banking 中央银行业务 jH9PD8D\
central banking function 中央银行职能 @I?,!3`jS
Central Clearing and Custodian System 中央结算及托管系统 <Y7j' n
Central Clearing and Depository System 中央结算及存管系统 /~u^@@.
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 +bLP+]7oZ
central clearing house 中央结算所 =o~+R\1ux+
central clearing system 中央结算制度;集体交收系统 6Q7=6
central custody system 中央托管系统 nt$PA(Y
central depository 中央存管处 En9J7es_
central depository system 中央证券存管制度 X-((
[A
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 81x/bx@L%
central rate 中央汇率;中心汇率 :XFQ}Cl
Central Registration Hong Kong Limited 香港中央证券登记有限公司 LF!KP
Central Tender Board 中央投标委员会 \O"H#gt
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 m`-:j"]b$
centralized budgetary and payments system 集中预算及支付制度 =K} Pfh
centred 12-month moving average 十二个月定位移动平均数 PL&>pM
certificate of approval 批准证明书 pLCj"D).M
certificate of beneficial entitlement to property 资产权益证书 j!i*&
certificate of compliance 合格证明书;合约完成证明书 8xAI n>,_
certificate of deposit [CD] 存款证 oQ
r.cKD ?
certificate of exemption from estate duty 豁免遗产税证明书 g$Y]{VM.J
certificate of incorporation 公司注册证书;法团注册证书 d.~ns4bt9
certificate of incorporation of registered trustees 注册受托人法团证书 A?#i{R
certificate of indebtedness [CI] 负债证明书 ]vz6DJs
certificate of insurance 保险证书 8%m\J:eR
certificate of interest 权益证明书;息票 H"? 5]!p
certificate of means 资产证明书 #;a+)~3*O
certificate of participation 参与证明书 c=\ _[G(
certificate of payment of profits tax 缴付利得税证明书 wi7Br&bGi
certificate of preference 特惠税证 #)7`}7N
certificate of rateable value 应课差饷租值证明书 z3i`O
La
certificate of registration 登记证书;注册证明书 Yv]vl6<
certificate of satisfaction 清偿证明书 VVch%
certificate of transfer 转让证明书 i4D]>
certificate to bearer 不记名证明书 51|s2+GG
certification 核证 "rLm)$I
certification fee 核证费 siCi+Y
certified cheque 经银行证明可兑现的支票 v\6.#>NQ
certified public accountant [CPA] 执业会计师 ##Pzc~xSn
certified statement 经证明的报表 #M!$CGi (
cessation of business 停业 jy.L/s
cession 分保 'XKfKv >;
C.F. Finance Company Limited 浙一财务有限公司 A"M;kzAfHM
chance 机会;中彩机会 _0rt.NRD
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 qzxWv5UH
change of domicile 迁册 5A`>3w{3n
change to estimates 修订预算 0Sd>*nC
change to the approved estimates of expenditure 核准开支预算的变动 ASoBa&vX
charge 费用;押记;抵押 p1niS:}j
charge number 税单号码 !`=iKe&%E
charge on assets 资产的征税 <}~
/. Cx
charge upon general revenue 从政府一般收入中拨款支付 Tdh.U{Nz
chargeable 可予征收;应课税的 >l)x~Bkf$j
chargeable agreement for sale 可予征收印花税的买卖协议 ,^c-}`!K
chargeable income 应课税入息 Uz_ob9l<#H
chargeable normal trading receipt 应课税的一般营业收入 ,0h{RZKw
chargeable profit 应课税利润 qbq2Bi'a
chargeable to tax 应课税 HLDv{G'7
charged to... 记入……帐目 8/R$}b><
chargee 承押记人 B">Ko3
charge-holder 受押人 [rcM32
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 :!Q(v(M
charging order 押记令 >Um(gbG
chargor's right 押记人的权利 )fXw ~
charitable donation 慈善捐款 E]~#EFc
charitable trust 慈善信托 z. hq2v
charity property 慈善财产 U9`Co&Z2
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 n-M6~
charter 章程;特许权 >qy62:co
charter of incorporation 成立章程 ]Whv%
chartered accountant 特许会计师 TxQsi"0c
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 SHPDbBS
Chartered Institute of Public Finance and Accountancy [United Kingdom] X1B)(|7$
特许公共财政及会计学会〔英国〕 (G+)v[f
charterer 承租人 :^?-bppYW
Chase Manhattan Asia Limited 美国大通亚洲有限公司 tE-bHu370
Chase Manhattan Bank 美国大通银行 Ou4hAm91s
chattels 实产 ,ov$`v
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 {wSz >,
Che Hsing Finance Company Limited 浙兴财务有限公司 .R`_"7
check-and-balance system 制约平衡制度 /PaS<"<P@
Chekiang First Bank Limited 浙江第一银行 aU.3
cheque 支票 J3aom,$o
Chiao Yue Finance Company Limited 侨裕财务有限公司 }KUK|p5
Chiba Bank, Ltd. 千叶银行 /V+7:WDj
Chicago Board of Options Exchange 芝加哥期权交易所 g/$RuT2U
Chicago Board of Trade 芝加哥交易所 GL0P&$h
Chicago Mercantile Exchange 芝加哥商品交易所 aOinD
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 R$u1\r1I
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 F7C+uGTs
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 4Hf'/%kW
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 XLiwE$:t%
child allowance 子女免税额 5#f_1
V
China & South Sea Bank Limited 中南银行 fGeie m
China Affairs Committee [Hong Kong Futures Exchange Limited] s~(`~Y4
中国事务委员会〔香港期货交易所有限公司〕 )Az0.}
China concept stock 中国概念股 ImB5F'HI$
China Construction Bank 中国建设银行 ^"lEa-g&
China Development Division [Stock Exchange of Hong Kong Limited] ^2BiMH3j
中国发展科〔香港联合交易所有限公司〕 E]vox~xK>
China Economic News 《中国经济新闻》 ;8MQ'#
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 )Dhx6xM[a
China State Bank Limited 国华商业银行 ~FAk4z=Ed
Chinatrust Commercial Bank, Limited 中国信托商业银行 /z!y[ri+J
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 J0&-UnJ
Chinese Bankers Club, Hong Kong 香港银行华员会 (g[WZB3x
Chinese Banks' Association 香港华商银行公会 #G(ivRo
Chinese Gold and Silver Exchange Society 金银业贸易场 EY !o#m
Chinese New Year bonus 年奖;年终花红 l2M(
chit fund 银会 /:
-&b#+
Chiyu Banking Corporation Limited 集友银行有限公司 ,\+N}F^
Chiyu Finance Company Limited 集友财务有限公司 FU*q9s `
Cho Hung Finance Limited 朝兴金融有限公司 fS'` 9
choses in action 无形动产;据法权产 \ 6taC
chronological book 序时帐簿 w#BT/6W&G
Chubu Securities Finance Company 中部证券金融公司 UT{`'#iT
Chung Khiaw Bank Limited 崇侨银行 TEer>gD:v
Chung Nan Finance Company Limited 中南财务有限公司 Ed0}$b
Chuo Trust & Banking Co., Ltd. 中央信托银行 x5g&?2[
Chuo Trust Asia Limited 中央信托亚洲有限公司 8]#J_|A6Z
Citibank, N.A. 万国宝通银行 '"Uhw$#t
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 $P8AU81
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 Rc9>^>w
Citicorp International Limited 万国宝通国际有限公司 1)97AkN(O
civil debt 民事债项 4k{xo~+%,
Civil Service Pension Reserve Fund 公务员退休金储备基金 op-\|<i
claim 申索;索偿;债权 /ioBc}]
claim equalization fund 申索平衡基金 ^"iL|3d
claim for refund of property tax 申请发还物业税 A[fTpS ~~%
claim of debt 债权申索 hDg"?{
claim on bank 对银行的债权 `DGI|3
claim to dividend 摊还债款申索 (ruMOKW
claimant 申索人;索偿人 /i_FA]Go
claims statistics 申索统计数字 qM3NQ8Rm
class of insurance business 保险业务类别 b$
8R
class of property 财产类别 W%&s$b(
claw-back 递减率 EcytNYn
clearance cost 清拆成本 I%Z=O=
clearing 结算;票据交换;清算 b!J?>du
clearing account 结算帐户 i&\ >/ 1
clearing and settlement system 结算和交收系统 CO,{/
clearing balance 结算差额 B )\;Ja
clearing bank 结算银行 zFYzus`>
clearing cheque 交换支票 'O2/PU2_
clearing house 结算所;票据交换所 f#I#24)RH
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 T#Bj5H
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 ON>l%Ae4G
clearing member 结算会员 .n.N.e
Clearing Members' Fund 结算会员基金 |eye) E:
clearing participant 结算参与者 g^po$%I '
clearing rebate 结算费用的回佣 :YX5%6
Clearing Rules [SEHK Options Clearing House Limited] iN0'/)ar
《结算规则》〔联交所期权结算所有限公司〕 :T@} CJ
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 'F/uD1;
Clerk to the Board of Review 税务上诉委员会书记 c%wztP;L
client 客户;委托人;当事人 jc!V|w^
client agreement 客户协议 LV$Ko_9eA
client confidentiality 客户保密的责任 'vq0Tw5
client money 客户款项 x{G 'IEf
client statement 客户结单 g#1Y4
clients fund 客户资金 ]TtID4qL
close 结算;收市;收盘 muK.x7zyl
close a position 平仓;轧平头寸 s6}SdmE
close company 股份不公开的公司 X4'!:&
close higher 收市时价位较高 I
5ZDP|
close lower 收市时价位较低 B=r+
m;(
close mixed 收市时荣辱互见 |{,c2Ck:N
close of exchange 交易所停市 Dequ'
close of financial year 财政年度终结 uB6Mjdp6
close out 平仓 $Dv5TUKw
close out a long position 平长仓 9`H4"H>yG
close out a short position 平空仓 OYmutq
close steady 收市时价格稳定 ]70ZerQ~L
close the gap 弥补差距 &VCg`r-{~
closed position 平仓 ESFJN}Q%0.
closed-end investment corporation 股份固定的投资公司 v/v PU
close-out price 抛售价格 F]<2nb7
closing account 决算帐户 96; gzG@1!
closing balance 期终结余;收市结余 Ut/%+r"s
closing price 收市价;收盘价 r1=j$G
closing quotation 收市价;收市行情 b8%TwYp
closing rate 收市汇价;收盘汇率 #l9sQ-1Q
closing transaction 平仓交易 &(p5z4Df
clothing levy 成衣税 pnL[FMc
club deposit 零存整付存款 hc9ON&L\>
Code of Aid 《资助则例》 jWvi%Iqi
Code of Banking Practice 《银行营运守则》 O^ &m
Code of Best Practice [Stock Exchange of Hong Kong Limited] N<Ym&$xR
《最佳应用守则》〔香港联合交易所有限公司〕 L0{[L
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕;《操守准则》〔香港期货交易所有限公司〕 ) 3f\H
Code of Conduct for Persons Registered with the Securities and Futures Commission w|0:0Rc~u
《证券及期货事务监察委员会注册人操守准则》 "HH<5M
code of practice 实务守则;经营守则;执业守则 !`W0;0'Zg
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 #_IuB) qy
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 {+Wknm%
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 oxI?7dy5
Code on Pooled Retirement Funds 《集资退休基金守则》 7GErh,
Code on Share Repurchases [Share Repurchase Code] `6# s+JA[
《公司购回本身股份守则》〔《股份购回守则》〕 VH+3o?nrT
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 GZuWAa
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 BT$Oh4y4
co-debtor 共同债务人 3U!=R-
co-financing scheme 共同融资计划 |S<!'rY
cognizance 证明令 gg#lI|
coin 硬币 eZhF<<Y
coin replacement programme 硬币取缔计划 )>"Ky
coin set 套装硬币 wQ9@
l
coinage 硬币 ;"RyHow
Coinage Security Fund 硬币发行基金 V)u#=OS
cold call 主动与准客户接触 )7#3n(_np
collapse in prices 价格下泻;价格下挫;价格暴跌 N
K@6U_/W
collateral 抵押品 TnKOr~ @*
collateral bond 担保债券 )
jM-5}"
collateral loan 抵押贷款 6iHY{WcDj
collateral security 附属抵押品 -Oz! GX
collection 征收;收取 >'WTVj `
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 ,iZKw8]f
collection of betting duty 收取博彩税 d{ B0a1P
Collection Office [Inland Revenue Department] 收税处〔税务局〕 bcxR7<T,"9
collective consumption 集体消费 MJH>rsTQ
Collector 收税主任 ^Q+z^zlC
Collector of Rates 差饷征收官 |942#rM
Collector of Stamp Revenue 印花税署署长 Z0XQ|gkH
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 Tks1gN^^
combined surplus 合并盈余 nKEw$~F
combined visible and invisible trade account 有形及无形贸易合并帐目 +9yMtR
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 *Utx0Me
commemoration coin 具纪念性的硬币 2FO<Z %Y
commencement of winding-up 清盘开始 (wxi!
commerce and industry sub-index 工商分类指数 _~P&8
commercial activity 商业活动 hKnV=Ha(
commercial bank 商业银行 !tx.2m*5
Commercial Bank Act of Norway 《挪威商业银行法》 gv(MX
;B#
Commercial Banks Law 《商业银行法》 FlrY Xau
commercial borrowing 商业借款 #e@[{s7
Commercial Code of Japan 《日本商法》 5'w&M{{9
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 O CCC' k
commercial invoice 商业发票 ^'+#BPo9@
commercial letter of credit 商业信用证 %@q2
commercial loan 商业贷款;商业放款 vkG%w;
commercial paper 商业票据 yWT1CID
commercial paper market 商业票据市场 vI48*&]wTf
commercial registry 商业登记处 F/:%YR;
commercial return 商业回报 ~xws5n}F
commercial sale 商业销售 3.ShAL
commercialization 商品化 v5?ct?q
commercially viable 具商业利益;有利可图 P"@^BQ4
Commerzbank AG 西德商业银行 TXs&*\
commission 佣金;委员会 WqCj;Tj|
Commission des Operations de Bourse of France 法国证券事务监察委员会 N_+D#Z.g
commission house 佣金行;代办行 CEzdH!nP
commission payable 须付的佣金 f^IB:e#j;
commission rebate 佣金回扣 ,u-9e4
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 ]'hel#L;l
Commissioner of Banking 银行监理专员〔银监专员〕 mGmZ}H'{
Commissioner of Estate Duty 遗产税署署长 "W9z>ezp
Commissioner of Inland Revenue 税务局局长 ^![7X'!;pt
Commissioner of Insurance 保险业监理专员 ~~t>;
Commissioner of Rating and Valuation 差饷物业估价署署长 ]xJ.OUJy
commitment 承担;已承担的开支;承担额;承担项目 /,$V/q+
commitment fee 承诺费 %* gg6Q
Committee of the Hong Kong Association of Banks 香港银行公会委员会 |'x"+x
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 muFWFq&yP
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 iHQ$L# 7
Committee on Payment System [Hong Kong Monetary Authority] Z;0<k;#T(p
支付系统委员会〔香港金融管理局〕 t9lf=+%s
Committee on Unit Trusts [Securities and Futures Commission] <1_3`t
单位信托委员会〔证券及期货事务监察委员会〕 qn}VW0!
Commodities Dealers' Deposit Fund 商品交易商按金基金 iVmy|ewd
Commodities Trading Commission 商品交易事务监察委员会 8R(l~
commodity 商品 i;IhsKO0R
commodity classification 商品分类法 Nm%#rZrN~Q
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 Uw3wR!:
commodity dealer 商品交易商 /pLf?m9
commodity exchange 商品交易所 Rz*GRe
Commodity Exchange Compensation Fund 商品交易所赔偿基金 6 lEv<)cC
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 vuJEPn%
commodity flow method 商品流动法;商品流通法 AOV{@b(
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 _?I*::
I
commodity futures contract 商品期货合约 34_
V&8
commodity market 商品市场 <R_)[{ 7
commodity tax 商品税 "%_T7A ![
commodity trading adviser 商品交易顾问 <w?k<%( 4
commodity trading adviser's representative 商品交易顾问代表 2l:cP2fa
commodity trading advisory contract 商品交易顾问合约 6UqDpL7^U
commodity warrant 商品期权证 13Q87i5B
commodity-based investment 以商品为基础的投资 RfCu5Kn
common fund 共同基金 p^ OHLT
common property 分权共有财产 N'pYz0_H
common share 普通股 +4[9Eb'k=
common stock 普通股 ]-;JHB5A_:
Commonwealth Bank of Australia 澳洲联邦银行 iYlkc
Commonwealth Development Corporation 英联邦发展公司 giesof
Commonwealth Finance Ministers Conference 英联邦财长会议 5EECr
\*
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 lWP]}Uy=5~
Commonwealth income tax 英联邦入息税 [O]rf+NZ(5
Commonwealth Preference 英联邦特惠制 #v6<9>%
communal property 公有财产;公有产业 u1.0-Y?
communication expenses 通讯费用 Y&DoA0/y
Community Preference 欧共体特惠制 r{Mn{1:O
commutation of pension 退休金的折算 s<3M_mt
commuted gratuity 折算酬金 q; C6ID`
commuted pension gratuity 经折算的退休酬金 OF-g7s6VH
Companies Act [United Kingdom] 《公司法令》〔英国〕 slP>;
Companies Handbook 《上市公司手册》 HoeW6U V
companies inspector 公司检查员 3Lv5>[MnN
Companies Liquidation Account 公司清盘帐户 S{{wcH$n'i
Companies Ordinance: Information to be Included in a Rights Issue Prospectus :1]J{,VG
《公司条例:供股章程须载有的资料》 1vJj?Uqc
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》 |PGTP#O<
Companies Registration Officer 公司注册主任 95ix~cH3q
Companies Registry 公司注册处 TWfkr
Companies Registry Trading Fund 公司注册处营运基金 Ya!PV&"Z
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 'tX}6wurf
Company Formation and Enforcement Division [Companies Registry] mSk";UCn
公司成立及条例执行部〔公司注册处〕 8-@HzS%
company in which the public are substantially interested 由公众拥有相当权益的公司 QDKY7"H
company limited by guarantee 担保有限公司 4<f^/!9w
company limited by shares 股份有限公司 g\iSc~%?
company register 公司登记册 Lnq CHe
company registration fee 公司注册费 )FfS7 C\.
company with limited liability 有限法律责任的公司 =gZA9@]W2
company's memorandum 公司组织章程 M<Dvhy[
company's reserve 公司储备 N]\)Ok
comparative advantage 比较优势;比较利益 r!|h3*YA
compensation 补偿金;赔偿 Ip *8R]W
Compensation Committee [Stock Exchange of Hong Kong Limited] Pw6%,?lQ
赔偿委员会〔香港联合交易所有限公司〕 38:5g_
compensation from insurance 保险赔偿 {7_C|z:'p&
compensation fund 赔偿基金 &78lep
compensation fund levy 赔偿基金征费 -uhVw_qq#
compensation rate 补偿率 .VohW=D3
Compensation Review Committee 赔偿检讨委员会 |M18/{
compensation scheme 赔偿计划 =hI;5KF
compensation trade 补偿贸易 TS=U%)Ik
compensation value 补偿值 \pP1k.~UnC
compensatory payment 补偿付款 \i<7Lk
competition and pricing strategy 竞争与定价策略 v(,
tu/
competitive edge 竞争优势 R+.kwq3CED
competitive price 具竞争力的价格 rdAy '38g
competitive tender 竞争性投标 O&VA79\UO
Compliance Committee [Stock Exchange of Hong Kong Limited] z2#k/3%o=
监察委员会〔香港联合交易所有限公司〕 -*kZ2grLt
component of expenditure 开支组成部分 kN 0N18E
Composite Consumer Price Index 综合消费物价指数 <5G 4|l
composite index 综合指数 ]x%sX|Rj
composite rating 综合评级 jc,Qg2
composite return form 综合报税表 -av=5hm
Composite Securities and Futures Bill 《证券及期货综合条例草案》 n{M-t@r7
composite tax return 综合报税表 )d|s$l$?7
composition 组合成分;债务重整协议 #6pJw?[
composition of earnings 收益组合成分 ,)VAKrSg
compound increase 复合增加率;复合增长率 {j4&'=C:
compound interest 复利 JcfGe4
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 ZzP&Zrm
comprador note 买办票据 oqg +<m
comprador order 买办付款令票 ,v?FR
}v
comprehensive income tax 综合所得税 _'n]rQ'
comptroller 审计主任 9XUk.Nek
compulsory liquidation 强制清盘 b%0@nu4
compulsory winding-up 强制清盘 dh%DALZ8t
computation 计算;计算表 V`1x![\
computational procedure 计算方法 6l2Os
$
computer audit programme 电脑审计程序;电脑核数程序 u}rJqZ
concentrated position 集中持仓量 NH*"AE;
concentration risk 资金集中风险;集中融资风险 7Rc>LI*
'
concept stock 概念股 6:Y2z!MLO
concession 特许权;宽减措施;优惠 vjA!+_I6
concession contract 特许经营权合约 @twi<U_
concessionary rate 优惠率 r>sXvzv
concordat 协定;契约;国际监管条约 /fU-0a8
condition 条件 |C0!mU
conditional endorsement 附有条件的背书 bik lja
conditional offer 有条件要约 aadw#90
conditional sale agreement 有条件售卖协议 BaMF5f+
conditions of tender 投标章程 >ZU)bnndA
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》 [<d_#(]h'
conduct of business standard 业务操守准则 abS3hf
Confidentiality Understandings 保密谅解文件 [/<kPi
confirmation letter 确认书 tGSXTF}G
confirmation of mail transfer 信汇证明书 *_H]?&
Confirmation of Payment 已缴税证明书 <$C3]
=2
confirmed letter of credit 保兑信用证 VA %lJ!$
confirming bank 保兑银行 pOhjq#}
confiscation order 没收令 ^/xb-tuV
connected transaction 关连交易 @xk ;]H80
consensus capitalism 共识资本主义 t[AA=
conservative investor 保守投资者 .z*}%,G
consideration 代价;对价;约因 43~v1pf{!
consideration issue [listing method] 代价发行〔上市方式〕 H. o3d/8:
consideration other than cash 现金以外的代价 Ag&K@ %|*
consignee 收货人;代售人 /_yAd,^-+
consignment 托运;寄售 h<n 2pz}
consignor 付货人;托运人;寄售人 kUr/*an
consolidated account 综合帐目 6]4=8! J
consolidated account expenditure 综合帐目开支 8m#y>`
consolidated balance sheet 综合资产负债表 $I<\Yuy-M9
consolidated cash deficit 综合现金赤字 D u_;!E
consolidated cash surplus 综合现金盈余 yQ&C]{>TS
consolidated enterprises sectorial index 综合企业分类指数 Ht@5@(W]I
consolidated net earnings 综合净收益;综合净盈利 *qxv"PptX
consolidated net profit 综合净利润;综合纯利 W*,$0 t
consolidated policy 综合保单 #/\Zo &V8
consolidated price 综合价格 fwa*|y;
consolidated profit and loss account 综合损益帐;综合损益表 ZS`9r16@b
consolidated public sector expenditure 公营部门综合开支 ;q#Pl!*5
consolidated revenue account 综合收入帐 GgE
38~A4
consolidated shareholders' fund 综合股东资金 Bw9O)++
consolidation of shares 股份合并 c4s,T"H
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 H;[?8h(
consortium company 财团公司 g!)*CP#;
consortium loan 银团贷款 5,\|XQA5!
constant dollar figure 固定币值 E
5mYFVK
constant market price 固定市价 (
efxw
constant price 固定价格 6y"T;.FAo
constant price series 固定物价计算数列 [+!+Yn6:
constant rate 固定比率 M<Y{Cs
constituent stock 成分股 p<y\^a
constitution 章程;组织章程 RcZ&/MY
construction output 建造产出量 vYq"W%
constructive trust 法律构定信托 kovJ9
consultant accountant 顾问会计师 .&h|r>*|J
consultant's fee 顾问费 Sw>,Q-32
Consultation Paper on Proposed Regulation on Share Margin Financing t@iw&>8z
《监管股票按贷财务的建议谘询文件》 E5Ls/ HK
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability $y UPua/-
《有关联交所检讨董事资格的程序的谘询文件》 dqi31e{*2\
consumer behaviour 消费者行为 EOS[MjX+J
Consumer Council 消费者委员会 1bjWWNzQA
consumer credit financing operation 消费者信贷业务 D8{f7{nY
consumer demand 消费者需求 &z>iqm"Ww
consumer durables 耐用消费品 sHOBT,B
consumer expenditure 消费开支 "s@q(J
consumer goods 消费品 ;{0%Vp{
consumer market 消费市场 8?w#=@ s
consumer price 消费物价 ~3|)[R=+p1
Consumer Price Index [CPI] 消费物价指数 N{6-a
Consumer Price Index (A) 甲类消费物价指数 9"}5jq4*
Consumer Price Index (B) 乙类消费物价指数 o
:j'd
Consumer Price Index Classification System 消费物价指数分类法 >D_)z/v?"
Consumer Price Index Report 《消费物价指数月报》 $2a_!/
Consumer Price Index series 消费物价指数系列 6zGeGW
consumer price inflation 消费物价上涨 ]H<}6}Gd
Consumer Representative Action Fund 消费者集体诉讼基金 V|/N-3M
consumer sentiment 消费意欲 ?.c:k;j
consumer spending 消费开支;消费支出 6w_TL<S
consumption expenditure 消费开支 =%B}8$.|
consumption pattern 消费模式 ?uW}
XAi
consumption product 消费产品 Cn_r?1{W
consumption tax 消费税 M}
+s_h9
contango 交易延期费;延期交割费;期货溢价 2;w> w#}>
contingencies warrant 紧急拨款令;应急支款授权书 iT+t
contingency 应急费用;意外开支准备金 AdzdYZiM_
contingency allowance 应急准备金 s=Kz9WLy
contingency sum 应急费用;意外开支准备金 MVEh<_
contingent assets 或有资产 ^,J>=>,1\
contingent debt 或有债权;待确定债务 29&F_
contingent interest 待确定的权益 Bp4#"y2
contingent liabilities 或有负债 l-SVI9|<0
contingent profit 或有利润 4y$okn\}i
contingent right 或有的权利 |lyspD
continue to hold a deposit 继续持有存款 ?`75ah
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 iEbW[sX[4
continuing rent 连续租金 7Q~$&G
continuing trustee 留任受托人 *9`k$'
continuous licensing system 长期持牌制度 aFL<(,~r
Continuous Net Settlement System [CNS System] 持续净额交收系统 v7f[$s$m
contra account 对销帐户 &M=15 uCK
contra flow 资金回流 IiY%y:!g
contra item 对销项目 Bm6tf}8
contra transfer 对销转拨 7lr;S(C
contract 合约 >A}ra ^gU
contract for difference 差价合约 ?q y*`
contract for service 服务合约 XRP+0=0
contract for settlement 平仓合约 (aB:P03
contract note 成交单据 l(}l([rdQ
contract of copartnery 合伙合约 OJ.oHf=K!
contract of indemnity 弥偿合约 _P%PjFQ)
contract of insurance 保险合约 \7e4t
contract of reinsurance 再保险合约 KYq<n& s
contract price 合约价格 0;%\L :,O
contracting party 订约人;立约人;缔约国 ; NO#/
contractual agreement 合约协议 H)rJ>L
contractual commitment 合约承担 :]LW,Eql
contractual joint venture 合约式联营企业 HaF&ooI5+
contractual mutual fund 合约互惠基金 !lp7}[k<y
contractual right 合约权利 VS65SxHA
contractual savings fund 合约储蓄基金 BU|m{YZ$
contributed surplus 实缴资本盈余 C%/@U[;
contribution 出资;供款;捐款;分担款项 V3/OKI\o
contribution account 供款帐户 X@7:FzU9
contribution to gross domestic product 在本地生产总值中所占比率 .73sY5hdTN
contribution to investment 出资额 x@x5|8:ga
contribution to pension fund 退休金供款 %Kh}6
contributor 供款人;出资人;捐助人 CM t$)
contributory 分担人 _6]tbni?v
contributory scheme 供款计划 Mv:\T%]
contrived cessation of business 有预谋的停业 `*i:z'
control 控制权;控制;管制 8rNf4]5@X(
control of a company 公司的控制权;公司控股权 8 v da"
control of business 业务的控制权 aLwEz}-
controlled company 受控制公司 s,M]f,T
controller 控制人;控权人;会计长 8/~@3-9EK
controller of an authorized institution 认可机构控权人 ?}C8_I|4~
controlling company 控股公司 GxE`z6%[
controlling interest 控制权益;控股权益 q^L"@Q5;
controlling officer 管制人员 o ,8;=f,7
controlling officer's report 管制人员报告 ~x J#NC+
controlling shareholder 控股股东;持有控股权的股东 CU/Id`"tW
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》 1`Uu;mz
conventional lending 传统放款;常规放款 WISK-z
conversion 兑换;换算;转换〔证券〕 ~SXqhX-`
conversion factor 换算因数 \8k4v#wH
conversion of stock 公债的转换 4UN|`'c
conversion rate 兑换率;换算率;转换价格〔证券〕 M1*x47bN
convertibility 可兑性;兑换性;自由兑换 P|a|4Bb+fW
convertibility undertaking 兑换保证 d-I=xpB
convertible 可兑换;可换股 D8b9T.[(
convertible currency 可兑换货币 -)DxF<8B
convertible debenture 可转换债权证 4OG1_6K
convertible loan stock 可转换股的债权股额 DH.CAV
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 zXe]P(p<
conveyance 转易;转易契;财产转让证书 0bu!(Tpg7
conveyance of property 财产转让 )W1[{?
conveyance on sale 售卖转易契 wid
conveyancing fee 业权转易费 eXkpU7w;
conveyancing scale charges 物业转易收费标准 &-Q_%eM^
cooling-off period 冷静期 &7eN
EA
co-owner 共同拥有人;分权共有人 6?/f$,v
co-partner 共同合伙人 /KlSI<T@
co-partnership 共同合伙 )1<GSr9
Copenhagen Stock Exchange 哥本哈根证券交易所 oF s)UR
core capital 核心资本 xzf/W+.>.
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons ~e5E%bXxC
《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》 w=~X 6[+3
Core Principles for Effective Banking Supervision [Basle Committee] /5Yl, P
《有效监管银行业的主要原则》〔巴塞尔委员会〕 2TQ<XHA\
cornering “夹仓”;轧空;囤积居奇 S4!B;,?AxN
corporate borrower 借款公司;借款机构 }3-`e3
corporate business 公司企业;公司业务 WHRBYq_
Corporate Communications Department [Stock Exchange of Hong Kong Limited] 02^Nf7DMR
企业传讯部〔香港联合交易所有限公司〕 ;rXZ?"
corporate customer 公司客户 "~"=e
corporate dealer 公司交易商 <V|\yH9
Corporate Finance Division [Securities and Futures Commission] 9zpOp-K6
企业融资部〔证券及期货事务监察委员会〕 f2ck=3
Corporate Finance (D.T.C.) Limited 协联财务有限公司 m-Se-aF
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 bc2S?u{
corporate governance 公司管治 )
gxN'z
corporate income tax 公司所得税 P R_|
8H|
corporate investment adviser 公司投资顾问 v5W-f0Jo
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 Y{8}z
ZD
corporate plan 公司计划 $$'[%
corporate practice 执业法团 FyV $`c$
corporate profits tax 公司利得税 GvL\%0Ibx
corporate savings 公司储蓄 p)~EG=p
corporate service tax 公司服务税 ~le:4qaX
corporate signature 法团的签名 880T'5}S
:
corporation 法团;公司 %~N| RSec
corporation bond 公司债券 \M*c3\&~,e
corporation stock 公司股证;地方债券〔英国〕 gi8f)MNP?~
corporation tax 公司税 Kw`}hSE>o
correction phase of stock market 股市调整期 ~Vc`AcWP
Correctional Services Industries Suspense Account 惩教工业暂记帐 Z_Y gV:jc
corrective affidavit 修正遗产申报誓章 _ujhD
correspondent bank 代理银行 WH.3
Cosmos Finance Limited 宇宙财务有限公司 fhro"5/4
cost 成本;费用;价格 O/oLQoH
cost centre 成本中心 161IWos
cost competitiveness 成本竞争力 Iz!]LW
cost control 成本控制;成本管理 g,f
AVM
cost convention 原值成本法;成本惯例 w1+
%+x
cost effectiveness 成本效益;经济效益 &InFC5A
cost efficiency 成本效率 gbFHH,@
cost element 成本要素 L(HAAqRnJ
cost flow 成本流转 5$*=;ls>J
cost input 投入资金 X6r3$2!
cost management information system 成本管理资料系统 ,oJ$m$(Lj
cost of an asset 资产成本 2rM/kF >g
cost of borrowing 借贷成本 IG!(q%Gf
cost of capital 资本成本;资金成本 X//=OpS`
cost of installation 安装费 yY"n: &T(
cost of issue 招股费用;发行股份费用 -e_pw,5c '
cost of living 生活费用 }?9 A:&
cost of transmitting 传送费用 ]5e|W Q>*X
cost overrun 成本超支 zo1fUsK?
cost price 成本价格 >ni0:^vp
cost price structure 成本价格结构 w`F'loUEt
cost to the revenue 政府收入的损失;政府减少的收入 OK
\9 `
cost-benefit analysis 成本效益分析 0
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cost-benefit study 成本效益研究 \ns}
M3
cost-book company 以成本帐原则组成的公司 ZUl-&P_X
cost-effectiveness analysis 成本效益分析 ye4GHAm,p
costing 成本计算;成本计算法 [u^~ND '
costing and pricing policy 成本及定价政策 c+
aTO"
costing exercise 成本计算工作 $IJ"fs
costing review 成本检讨 v
`;Hd8
cost-of-living allowance 生活津贴 xr31<4B
cost-of-living index 生活指数;生活费用指数 WFvVu3
cost-plus pricing 成本加成定价法 ".kH5(:
cost-push inflation 成本推动的通货膨胀 W A#y&
cost-recovery basis 收回成本的原则 zuJ@@\75
cost-related charges 依成本而定的收费 j$P`/-N
cost-related fee 依成本而定的收费 $@~sO0q
co-surety 共同担保人
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co-trustee 共同受托人 c7]0>nU;
cotton futures 期棉 9x#Tj/5%
Council of SEHK 联交所理事会 .cr<.Ov
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 zOYG`:/'
counterclaim 反申索 $ou/ Fn
counterfoil 联页〔收据〕;存根〔支票〕;票根 e1ExB#
counter-guarantee 反担保 $NBQv6#:
counter-inflationary policy 反通货膨胀政策 ~pwk[Q!
countersignature 副署签名;连署签名 /Nhc|x6zQ
country debt provisioning 债务国坏帐准备 * b"aJ<+
country of beneficial ownership 实益拥有国 j/1f|x
coupon 息票;赠券 Z5@E|O &
coupon rate 息票利率 mJsU7bD`
cover 保证金;承保范围;补仓 12l1u[TlS
cover note 临时保单 !HF<fn
cover short position 补仓;填平空仓 8k^1:gt^
coverage 保额;承保范围 &pHXSU
covered call 备兑认购期权 8(}cbW
covered option 备兑期权 b .cBg.a
covered warrant 备兑认股权证 5
axt\
crash 狂泻;暴跌;崩溃 ]<u%jTQREd
creation of new heads and subheads 开立新总目及分目 x.'Ys1M
credit 信用;信贷;信用证;贷项 \cHFV
credit advice 贷项通知书 _:KeSskuO
credit agency 征信所;信用调查机关 D&D-