C: Bs';!,=
Je#vu`.\\
calendar year figure 历年数字 a~A"uLBR
call 催缴通知;认购期权 vg-'MG
call deposit 通知存款;活期存款 Dac ,yW
call loan 短期同业拆借;通知贷款 >+F +"NAN
call margin 补仓;追加保证金 9ve)+Lk
call market 短期同业拆放市场 b0h >q $b
call money 短期同业拆借;活期贷款 `V=F>s$W
call option 认购期权;看涨期权 Oi$$vjs2
call price 赎回价格;提前赎回价 C`b)}dY
call warrant 认购认股权证;回购认股权证 ^9`~-w
callable share 可收回股份;可兑付股份 }-%:!*bLj
called up share capital 已催缴股本 i?IV"*Ob1N
Canadian Dollar [CAD] 加拿大元 mL3 Q
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 f1X]zk(=W
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 U~_G *0
cancellation price 取消费 ?Suv.!wfLl
cap 上限 E#/vgm=W;
capital 资本;资金 (&xIBF_6
Capital Accord 《资本协定》 tN-B`d1
capital account 资本帐;非经常帐 7-2,|(Xg
capital account commitment balance 资本帐承担额结余 &U{"dJ r
Capital Adequacy Directive [CAD] 《资本充足指引》 'aJm4W&j
capital adequacy ratio [CAR] 资本充足比率 wY_! s Qo
capital allowance 资本免税额 ?jHu,
capital alteration 资本变更 v.{I^=
capital and liabilities ratio 资本负债比率 uV\~2#o$_
capital and liquidity requirement 资本与流动资金的规定 L,*#
capital appreciation 资本增值 Dt
Ry%fA_
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 i$dF0.}Q
capital assets 资本资产 ;0;5+ J7
capital at risk 风险资本 #r;uM+
capital base 资本基础;资金基础 Rkh
^|_<!
capital charges 资本支出;资本费用 $*vj7V_
capital commitment 资本承担 *vP:+]
capital contribution certificate 出资证明书 Yy4l -} "
capital convergence 划一资本充足比率 0w ;#4X:m
capital cost 资本成本;建设成本;建设费用 w02t9vz
capital cover 资本保证 Ujfs!ikh&F
capital deficit 资本亏绌;资本赤字 vlx\hJ<I
capital divided into shares 资本分成股份 d1hXzJs
capital element 资本因素;资本部分 #b+>O+vx8
capital equipment 资本设备 aKk0kC
capital expenditure 资本开支;非经常开支 "-A@d&5.
capital expenses 资本费用 `!7QegJa"
capital financing 筹集资本;以非经常收入支付非经常开支的结算 oxJ#NGD
capital flow 资金流量 U_1N*XK6$
capital formation 资本形成;集资 02mu%|"
capital formation figure 资本组合数字 MB3
N3,yL
capital fund 资本基金 C.Re*;EI,
capital gain 资本增益;资本增值 AS]jJc^
capital gains tax 资本增值税 D}L4uz?
capital goods 资本财货;资本货物 \!!1o+#1j
capital grant 非经常补助金;非经常拨款;建设补助金 0=c:O
capital grant cycle 建设补助金周期 2hFj+Ay
capital injection 注入资本;注资 /V
f L(
capital input 投入资本 ;BjJ<?^{
capital intensity 资本密集度 [eZ'h8
capital intensive 资本密集 q\T}jF\t
capital investment 资本投资 &T[BS;
Capital Investment Fund 资本投资基金 $Y<(~E$FX
capital loss 资本损失 T(iL#2^
capital maintenance 资本保值;资本保留 iYb{qv_4
capital market 资本市场;资金市场 avEsX_.
capital market instrument 资本市场票据 &ZAc3@l[c
capital money 资本款项 "MU)8$d
capital money subject to a trust 信托财产资本 .8/W_iC92
capital movement 资本流动 O`FuXB(t
capital nature 资本性质 AW/)R"+
capital outlay 资本支出 ]]lM)
capital portion 资本部分 SCKpW#2dP{
capital profit 资本利润 73tWeZ8rvx
capital project 基本工程项目;非经常开支项目 NK|m7(
capital receipt 资本收入 *tL1t\jY
capital redemption 资本赎回 o!}/&
'(
capital redemption business 资本赎回业务 {pM3f
capital redemption contract 资本赎回合约 Uiu9o]n
capital redemption reserve 资本赎回储备 V SUz+W
capital reduction 资本减缩;减资 2~q(?wY
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] R4Si{J*O
股本削减计划〔香港联合交易所有限公司〕 O>sE~~g]?
capital repayment 偿还资本 Ll'!aar,
capital reserve 资本储备;后备资本 \'Ewn8Qv8
capital revenue 资本收益;非经常收入 kJ:zMVN
capital spending 资本开支;资本支出;非经常开支 oLz9mqp2%
capital stock 股本 8!VFb+
capital stock subscription 认缴股本;认购股本 $,#,yl ol
capital subsidy 建设津贴;基本建设津贴 ?,Zc{
capital subvention 非经常资助金 {#J1D*?$"
capital sum 资本额 "RM vWuNt
capital tax 资本税 >W?7a:#,
capital transfer tax 资本转移税 9Qhk~^ngg
capital turnover 资本周转率 /S\y-M9
capital value 资本价值
=[G)
capital works project 基本工程项目 5"8R|NU:\0
Capital Works Reserve Fund 基本工程储备基金 p:gM?2p1
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 SWM6+i
p
capitalization 资本化;资本总额 ]#Q'~X W
capitalization of interest 利息化作本金 FAP1Bm
capitalized interest 化作本金的利息 Ax"I$6n>
capitalized loan 转作资本的贷款 h2#S ?
capitalized value 资本还原值;资本化价值 W(&9S[2
capitation grant 按人计算的补助金 rkC6-9V
captive insurance business 专属自保保险业务 3+| {O
car insurance 汽车保险 ]z_C7Y"4BR
Caribbean Development Bank 加勒比开发银行 {_5PN^J
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] DC8,ns]!y
意大利嘉利堡银行 o= N_0.
cartel 同业联盟;卡特尔 Il,^/qvIY
cartelized rates system 联营式利率制度 6mbHfL>cO
cash 现金;现款 @dp1bkU
cash accounting system 现金会计制度 qvhol
cash acquisition 以现金投资所得的资产 RXU#.=xvy
cash allowance 现金津贴 )./.rtP|4
cash assets 现金资产 ."\&;:ZNv
cash at bank 银行现金;银行存款 =*?2+ ;
cash balance 现金结余 k7ODQ(*v
cash basis 现金收付制;收付实现制 t(F] -[
cash basis accounting 现金收付制会计;收付实现制会计 4*aNdh[t.
cash bonus 现金红利 @C fxPA
cash book 现金出纳帐;现金簿 l\Or.I7n
cash client 现金客户 yNu%D$6u7
cash commission rebate 现金回佣 J>Uzd,
/
cash compensation 现金补偿 *^5..0du
cash contribution 现金承担额;现金分担额 %Jc>joU
cash cost 直接费用;现金成本 x#s=eeP1
cash coupon 现金礼券 hV4\#K[
cash credit 现金信贷 Mb0cdK?hA
cash deficit 现金赤字 lj o^ 2
cash deposit and withdrawal 现金收支 2eh j2T
cash disbursement journal 现金支出日记簿 3U73_=>=&
cash disbursement slip 现金支出传票;现金支出单 9p5{,9 .3*
cash flow 现金流量;银根 Cq, hzi-
cash flow lending 流动现金放款;无抵押融资 >4} 2~;
cash flow statement 现金流量表;现金流动表 7,N>u8cTh
cash flow surplus 现金流量盈余 #Zy-X_r
cash in hand 库存现金;手头现金 DG
$._
cash in till 备用现金 X[
o9^<
cash in transit 运送中现金;在运现金 4? a!6
cash input 投入现金 7VwLyy
cash input figure 现金投入数字 P"WnU'+
cash limit 现金支出限额;现金限额 h.W;Dmf6]
cash margin 现金保证金 32*FI SH^
cash market 现货市场;现金交易市场 6hs2B5)+
cash offer 现金要约;现金补偿额 ,3{z_Rax-
cash payment 现金付款;现金支付 n/3gx4.g
cash position 现金头寸 %Pb 5PIk4
cash price 现金价格
*R6n+d
cash receipts journal 现金收入日记簿 (mJqI)m8
cash receiving slip 现金收入传票;现金收入单 H.ZmLB
cash settlement 现金结算 6:Nz=sw8
cash surplus 现金盈余 cn4CK.?
cash with order 订货付现;凭票即付 *0,?QS-a
cashier's order 银行本票 =Xc[EUi<;g
cashier's order outstanding 未承兑的银行本票 U-#t&yjh#
cash-limited subhead 有现金支出限额的分目 O}!L;?
cash-sweep 现金彩票活动
=*YK6
casual client “散客”;“散户” K"sfN~@rT[
CCASS Depository 中央结算系统证券存管处 KR6*)?c`
CCIC Finance Limited 中芝兴业财务有限公司 NgnHo\)
cedant 分出者 *L9s7RR
ceding company 分出公司 T$'GFA
ceding insurer 分出保险人 ?wR;"
ceiling 上限 wxg`[c$:
ceiling price 最高限价 RJ_ratKN*g
central bank 中央银行 <(Wa8PY2(
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 <M1XG7_I
central banking 中央银行业务 g&*pk5V>
central banking function 中央银行职能 X]Emz"
Central Clearing and Custodian System 中央结算及托管系统 3?vasL
Central Clearing and Depository System 中央结算及存管系统 QJ
ueU%|
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 <~}t;ji
central clearing house 中央结算所 Ha\q}~_
central clearing system 中央结算制度;集体交收系统 w
1E}F
central custody system 中央托管系统 [Pdm1]":(
central depository 中央存管处 \"qXlTQ1_9
central depository system 中央证券存管制度 $+<X 1
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 jG0{>P#+
central rate 中央汇率;中心汇率 +_?;%PKkuF
Central Registration Hong Kong Limited 香港中央证券登记有限公司 TIV1?S
Central Tender Board 中央投标委员会 PZF>ia}
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 ]rDf3_!m(
centralized budgetary and payments system 集中预算及支付制度 h@72eav3+
centred 12-month moving average 十二个月定位移动平均数 G^F4c{3c~
certificate of approval 批准证明书 FhZ&^.:
certificate of beneficial entitlement to property 资产权益证书 ^b`}g
certificate of compliance 合格证明书;合约完成证明书 x, js}Mlw
certificate of deposit [CD] 存款证 >qjr7 vx
certificate of exemption from estate duty 豁免遗产税证明书 $.}fL;BzVz
certificate of incorporation 公司注册证书;法团注册证书 ih?_ fW
certificate of incorporation of registered trustees 注册受托人法团证书 +0=u]
certificate of indebtedness [CI] 负债证明书 EvMhNq~y5
certificate of insurance 保险证书 w.cQ|_
certificate of interest 权益证明书;息票 vL13~q*F
certificate of means 资产证明书 }}?L'Vby
certificate of participation 参与证明书 O xqbHe
certificate of payment of profits tax 缴付利得税证明书 :YB:)wV,P
certificate of preference 特惠税证 ML0o:8Bd\
certificate of rateable value 应课差饷租值证明书 Etj*3/n|
certificate of registration 登记证书;注册证明书 A^JeB<,
5a
certificate of satisfaction 清偿证明书 <> f
certificate of transfer 转让证明书 M%:ACLYP
certificate to bearer 不记名证明书 f{lg{gA(
certification 核证 LS?hb)7
certification fee 核证费 `"M=Z Vk
certified cheque 经银行证明可兑现的支票 Um\Nd#=:
certified public accountant [CPA] 执业会计师 GljxYH"]#
certified statement 经证明的报表 kF~}htv.=
cessation of business 停业 qyc:;3?wm
cession 分保 GD|uU
C.F. Finance Company Limited 浙一财务有限公司 )vsiX}3
chance 机会;中彩机会 @.-g
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 ,:-S<]fS{_
change of domicile 迁册 ;tI=xNre`1
change to estimates 修订预算 FpfOxF6A3
change to the approved estimates of expenditure 核准开支预算的变动 !xMyk>%2
charge 费用;押记;抵押 Nm<3bd
charge number 税单号码 Rcf_31 L
charge on assets 资产的征税 W
k'()N
charge upon general revenue 从政府一般收入中拨款支付 :gb7Py'C
chargeable 可予征收;应课税的 T"t3e=xA
chargeable agreement for sale 可予征收印花税的买卖协议 +J$[RxQ#
chargeable income 应课税入息 F5.Vhg
chargeable normal trading receipt 应课税的一般营业收入 s_K:h
chargeable profit 应课税利润 [e ;K$
chargeable to tax 应课税 SMgf(N3]
charged to... 记入……帐目 XN]kNJX
chargee 承押记人 :SSe0ZZ_6b
charge-holder 受押人 K|Std)6
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 /wI$}X5o~
charging order 押记令 p0uQ>[NV0
chargor's right 押记人的权利 Aa.bE,W
charitable donation 慈善捐款 V_!hrKkL
charitable trust 慈善信托 }Fyf?TZ$T
charity property 慈善财产 hkv&Od,
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 S'V0c%'QQV
charter 章程;特许权 DI**fywu[3
charter of incorporation 成立章程 Yv9(8
chartered accountant 特许会计师 ?`,UW; Br6
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 iO3@2J
Chartered Institute of Public Finance and Accountancy [United Kingdom] Tm[IOuhM'?
特许公共财政及会计学会〔英国〕 X'ryfa1|
charterer 承租人 c^UG}:Y
Chase Manhattan Asia Limited 美国大通亚洲有限公司 BG~h9.c
Chase Manhattan Bank 美国大通银行 uFb&WIo1
chattels 实产 _i:yI-jA
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 O~-#>a
Che Hsing Finance Company Limited 浙兴财务有限公司 ,;H)CUe1"
check-and-balance system 制约平衡制度 qbHb24I
Chekiang First Bank Limited 浙江第一银行 ve=oH;zf
cheque 支票 Gs.id^Sf
Chiao Yue Finance Company Limited 侨裕财务有限公司 FbJlyWND
Chiba Bank, Ltd. 千叶银行 +D`IcR-x
Chicago Board of Options Exchange 芝加哥期权交易所 "m _wYX
Chicago Board of Trade 芝加哥交易所 d~O\zLQ;
Chicago Mercantile Exchange 芝加哥商品交易所 #=5/D@
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 \Q?r+VZ
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 ~0|Hw.OK
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 ,#UaWq@7
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 o{?s\)aBa
child allowance 子女免税额 (m=-oQ&Ro
China & South Sea Bank Limited 中南银行 CP'?Om2
China Affairs Committee [Hong Kong Futures Exchange Limited] br>"96A1l
中国事务委员会〔香港期货交易所有限公司〕 E*.D_F
China concept stock 中国概念股 _%;$y5]v
China Construction Bank 中国建设银行 OYgD9T.8^
China Development Division [Stock Exchange of Hong Kong Limited] 3F[z]B
中国发展科〔香港联合交易所有限公司〕 1N1MD@C?P
China Economic News 《中国经济新闻》 4{X5ZS?CkI
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 5)2lZ(5.A#
China State Bank Limited 国华商业银行 :Y0*P
Chinatrust Commercial Bank, Limited 中国信托商业银行 U=QV^I Qm
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 =5oE|F%
Chinese Bankers Club, Hong Kong 香港银行华员会 ,S2D/Y^>
Chinese Banks' Association 香港华商银行公会 H{E223
Chinese Gold and Silver Exchange Society 金银业贸易场 d5\w'@Di
Chinese New Year bonus 年奖;年终花红 c@~\ FUr
chit fund 银会 65\'(99yU
Chiyu Banking Corporation Limited 集友银行有限公司 *rK}Ai
Chiyu Finance Company Limited 集友财务有限公司 w8kp6_i'
Cho Hung Finance Limited 朝兴金融有限公司 7\rz*
choses in action 无形动产;据法权产 N{tNe-5
chronological book 序时帐簿 pz6fL=Xd
Chubu Securities Finance Company 中部证券金融公司 My76]\Psh
Chung Khiaw Bank Limited 崇侨银行 n87B[R
Chung Nan Finance Company Limited 中南财务有限公司 x;99[C!$
Chuo Trust & Banking Co., Ltd. 中央信托银行 +S5"4<
Chuo Trust Asia Limited 中央信托亚洲有限公司 \d2Ku10v[
Citibank, N.A. 万国宝通银行 YbND2i
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 gb|C592R5C
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 w{UVo1r:
Citicorp International Limited 万国宝通国际有限公司 C!]hu)E
civil debt 民事债项 35?et-=w
Civil Service Pension Reserve Fund 公务员退休金储备基金 s|dcO
claim 申索;索偿;债权
0[7\p\Q
claim equalization fund 申索平衡基金 ,Za!
claim for refund of property tax 申请发还物业税 ^0R.'XL
claim of debt 债权申索 PP.QfY4
claim on bank 对银行的债权 D4ESo)15'
claim to dividend 摊还债款申索 p}.L]Y
claimant 申索人;索偿人 ow!utAF
claims statistics 申索统计数字 xJa
class of insurance business 保险业务类别 0g,;Yzm
class of property 财产类别 cclx$)X1X
claw-back 递减率 'mXf8
clearance cost 清拆成本 A/|To!R
clearing 结算;票据交换;清算 c]v$C&FX
clearing account 结算帐户 (xBS~}e
clearing and settlement system 结算和交收系统 (Gp/^[.%&
clearing balance 结算差额 TIbiw
clearing bank 结算银行 t4/d1qW0
clearing cheque 交换支票 A7 qyv0F
clearing house 结算所;票据交换所 ']WS@MbJ
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 uK6R+a
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 MxD,xpf
clearing member 结算会员 B+#!%J_
Clearing Members' Fund 结算会员基金 mFw`LvH?*
clearing participant 结算参与者 KbQ UA$gL=
clearing rebate 结算费用的回佣 2%'{f
Clearing Rules [SEHK Options Clearing House Limited] <La$'lG4J
《结算规则》〔联交所期权结算所有限公司〕 -hiG8%l5
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 SpU+y|\[0
Clerk to the Board of Review 税务上诉委员会书记 O; 7`*}m
client 客户;委托人;当事人 ?{NP3
client agreement 客户协议 "-88bF~
client confidentiality 客户保密的责任 I} m\(TS-"
client money 客户款项 Z,^`R] 9
client statement 客户结单 OS;qb:;
clients fund 客户资金 _HW~sz|
close 结算;收市;收盘 epI&R) ]
close a position 平仓;轧平头寸 @e8b'w3
close company 股份不公开的公司 5I`j'j
close higher 收市时价位较高 3}@3pVS
close lower 收市时价位较低 c>#T\AEkF
close mixed 收市时荣辱互见 jNhiY
close of exchange 交易所停市 Ua\]]<hj"
close of financial year 财政年度终结 47 xyS%X
close out 平仓 umhg
O.!
close out a long position 平长仓 @E
%:ALJ
close out a short position 平空仓 T"xq^h1\
close steady 收市时价格稳定 *pK bMG#
close the gap 弥补差距 8/F}vfKEN
closed position 平仓 +!h~T5Ck
closed-end investment corporation 股份固定的投资公司 {+%|nOWV
close-out price 抛售价格 l2vIKc
closing account 决算帐户 dmI~$*
closing balance 期终结余;收市结余
+:k Iq
closing price 收市价;收盘价 b;G3&R]
closing quotation 收市价;收市行情 y.(Yh1
closing rate 收市汇价;收盘汇率 xl8=y
closing transaction 平仓交易 ]rGZ
clothing levy 成衣税 M3P\1
club deposit 零存整付存款 yB0xa%
Code of Aid 《资助则例》 Fk=Sx<TX
Code of Banking Practice 《银行营运守则》 qM=
$,s*
Code of Best Practice [Stock Exchange of Hong Kong Limited] y (@j;Q3(r
《最佳应用守则》〔香港联合交易所有限公司〕 ySAkj-< /P
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〕 :FB-GNd
Code of Conduct for Persons Registered with the Securities and Futures Commission w.Cw)#N
《证券及期货事务监察委员会注册人操守准则》 qWX%[i%
code of practice 实务守则;经营守则;执业守则 UKX9C"-5v
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 nX~Qt%
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 ntR@[)K
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 kZ7\zbN>
Code on Pooled Retirement Funds 《集资退休基金守则》 $;7,T~{
Code on Share Repurchases [Share Repurchase Code] w=Ai?u
《公司购回本身股份守则》〔《股份购回守则》〕 4efIw<1_
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 $/*19e~
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 HYU-F_|N=
co-debtor 共同债务人 uq?((
co-financing scheme 共同融资计划 }p,#rOX:A
cognizance 证明令 (K9pr>le
coin 硬币 \ OPJ*/U
coin replacement programme 硬币取缔计划 x-27rGN
coin set 套装硬币 &O8vI,M
coinage 硬币 riw0w
Coinage Security Fund 硬币发行基金 7q\&
cold call 主动与准客户接触 RP[^1
collapse in prices 价格下泻;价格下挫;价格暴跌 2E5n07,
collateral 抵押品 &!i'Q;q
collateral bond 担保债券 [bM$n
m
collateral loan 抵押贷款 ,w-=8>5lrj
collateral security 附属抵押品 ^u2unZ9BK!
collection 征收;收取 pRR1k?
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 m8M2ka
collection of betting duty 收取博彩税 vge4&H3a&
Collection Office [Inland Revenue Department] 收税处〔税务局〕 2L!s'^m-
collective consumption 集体消费 Ao?y2 [sE
Collector 收税主任 ox:m;-Ml?_
Collector of Rates 差饷征收官 (<GBhNj=c
Collector of Stamp Revenue 印花税署署长 P:D@5
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 qZQB"Q.*
combined surplus 合并盈余 , e^&,5b
combined visible and invisible trade account 有形及无形贸易合并帐目 ~dc
o
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 9;2{=,
commemoration coin 具纪念性的硬币 #h=pU/R
commencement of winding-up 清盘开始 a|}v?z\
commerce and industry sub-index 工商分类指数 @S?`!=M
commercial activity 商业活动 t =LIkwD
commercial bank 商业银行 _*iy *:(o
Commercial Bank Act of Norway 《挪威商业银行法》 B:mtl?69g
Commercial Banks Law 《商业银行法》 om_UQgC@r
commercial borrowing 商业借款 h]6m+oPW
Commercial Code of Japan 《日本商法》 9 +1}8"~
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 #*;G8yV
commercial invoice 商业发票 EBQ,Ypv
commercial letter of credit 商业信用证 aI. 5w9
commercial loan 商业贷款;商业放款 Z7]["
commercial paper 商业票据 M=rH*w{^
commercial paper market 商业票据市场 (1%O;D.*?{
commercial registry 商业登记处 N>V\
commercial return 商业回报 ,zF^^,lO7
commercial sale 商业销售 Cx~,wk;=
commercialization 商品化 ZNfQM&<d
commercially viable 具商业利益;有利可图 eewlK]
Commerzbank AG 西德商业银行 'kuLkM,
commission 佣金;委员会 t[e`wj+qz
Commission des Operations de Bourse of France 法国证券事务监察委员会 k2-+3zx
commission house 佣金行;代办行 P~}Yj@2
commission payable 须付的佣金 ZuLW%z.
commission rebate 佣金回扣 ol3].0Vc]
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 \u4`6EYF?
Commissioner of Banking 银行监理专员〔银监专员〕 yC&u^{~BC
Commissioner of Estate Duty 遗产税署署长 +HDfEo T
Commissioner of Inland Revenue 税务局局长 $I0&I[_LzK
Commissioner of Insurance 保险业监理专员
M4H~]Ftn
Commissioner of Rating and Valuation 差饷物业估价署署长 kR0/jEz
C
commitment 承担;已承担的开支;承担额;承担项目 }[;{@Zn
commitment fee 承诺费 R1cOUV,y[/
Committee of the Hong Kong Association of Banks 香港银行公会委员会 _-=yD@;[D
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 _^ZBSx09)
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 5ho!}K
Committee on Payment System [Hong Kong Monetary Authority] c)`=wDi
支付系统委员会〔香港金融管理局〕 ,7:?Du}
Committee on Unit Trusts [Securities and Futures Commission] ee2k..Tq#
单位信托委员会〔证券及期货事务监察委员会〕 0{^ 0>H0
Commodities Dealers' Deposit Fund 商品交易商按金基金 qtR/K=^i
Commodities Trading Commission 商品交易事务监察委员会 qV{iUtYt
commodity 商品 g:oB j6$
q
commodity classification 商品分类法 j{$2.W$
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 E"<-To
commodity dealer 商品交易商 61SbBJ6[
commodity exchange 商品交易所 =w;~1i%.k
Commodity Exchange Compensation Fund 商品交易所赔偿基金 o?
LJ,Z
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 `G'Z,P-a
commodity flow method 商品流动法;商品流通法
A)9F_;BY
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 `g+Kv&546
commodity futures contract 商品期货合约 rtxG-a56Q
commodity market 商品市场 50`=[l`V
commodity tax 商品税 zI7iZ"2a
commodity trading adviser 商品交易顾问 Um~DA
commodity trading adviser's representative 商品交易顾问代表 BMdcW
MYU\
commodity trading advisory contract 商品交易顾问合约 he!Uq%e
commodity warrant 商品期权证 'ZFbyt Q2
commodity-based investment 以商品为基础的投资 <SKzCp\
common fund 共同基金 u>\u}c
common property 分权共有财产 bHRRgR`,
common share 普通股 Xmny(j)g
common stock 普通股 d-{1>\-_
Commonwealth Bank of Australia 澳洲联邦银行 s&d!+-\6_
Commonwealth Development Corporation 英联邦发展公司 wbQs>pc
Commonwealth Finance Ministers Conference 英联邦财长会议 _aP2gH
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 \=2<<
iv
Commonwealth income tax 英联邦入息税 IY,n7x0d
Commonwealth Preference 英联邦特惠制 0'Uo3jAB
communal property 公有财产;公有产业 GHRr+
communication expenses 通讯费用 XXg~eu?
Community Preference 欧共体特惠制 4+B&/}FDLo
commutation of pension 退休金的折算 tk\)]kj
commuted gratuity 折算酬金
frRO?
commuted pension gratuity 经折算的退休酬金 HVz|*?&6
Companies Act [United Kingdom] 《公司法令》〔英国〕 q[TGEgG
Companies Handbook 《上市公司手册》 D KRF#*[=d
companies inspector 公司检查员 (zml704dI)
Companies Liquidation Account 公司清盘帐户 AA XQ+!
Companies Ordinance: Information to be Included in a Rights Issue Prospectus Mi<l;ZP
《公司条例:供股章程须载有的资料》 06]%$-j
Companies Ordinance: Information to be Included in Prospectuses Regarding the Valuation of Land and Buildings 《公司条例:招股章程须载列有关土地或建筑物的评估的资料》 exxH0^
Companies Registration Officer 公司注册主任 F-=Xbyr3@
Companies Registry 公司注册处 &HBC9Bx/(
Companies Registry Trading Fund 公司注册处营运基金 XK{K FB-
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 e~ %=H 0n
Company Formation and Enforcement Division [Companies Registry] Z,I0<ecaD
公司成立及条例执行部〔公司注册处〕 B8`!A
company in which the public are substantially interested 由公众拥有相当权益的公司 ~.$ca.Gf
company limited by guarantee 担保有限公司 @[v4[yq-
company limited by shares 股份有限公司 *J3Z.fq%:i
company register 公司登记册 'FM_5`&
company registration fee 公司注册费 #i 5@G*
company with limited liability 有限法律责任的公司 888"X3.T
company's memorandum 公司组织章程 ms6dl-_t
company's reserve 公司储备 9jI5bi)
comparative advantage 比较优势;比较利益 b^q%p1
compensation 补偿金;赔偿 `^df la
Compensation Committee [Stock Exchange of Hong Kong Limited] RjxFlKs8
赔偿委员会〔香港联合交易所有限公司〕 P TH'-G
compensation from insurance 保险赔偿 -\&b&; _
compensation fund 赔偿基金 LMRq.wxbbB
compensation fund levy 赔偿基金征费 PUEEfq!%
compensation rate 补偿率 4Z0Y8y8)
Compensation Review Committee 赔偿检讨委员会 wCt!.<, .
compensation scheme 赔偿计划 'M35L30
compensation trade 补偿贸易 f{j`d&|
compensation value 补偿值 ]D<3yIGS
compensatory payment 补偿付款 J'C%
competition and pricing strategy 竞争与定价策略 #k
t+
)>
competitive edge 竞争优势 =JE5/
competitive price 具竞争力的价格 HX#$ ^@Q(
competitive tender 竞争性投标 ,CIsZ1[VS
Compliance Committee [Stock Exchange of Hong Kong Limited] KkZS 6rD\
监察委员会〔香港联合交易所有限公司〕 dmYgv^t
component of expenditure 开支组成部分 Z#zXary5s
Composite Consumer Price Index 综合消费物价指数 5}4>vEn
composite index 综合指数 85rjM#~
composite rating 综合评级 vAqVs5 j
composite return form 综合报税表 ~j yl
Composite Securities and Futures Bill 《证券及期货综合条例草案》 \hDjZ
composite tax return 综合报税表 xM_+vN*(
composition 组合成分;债务重整协议 Yan,Bt{YJ
composition of earnings 收益组合成分 d`3>@*NR<
compound increase 复合增加率;复合增长率 r*g<A2g%
compound interest 复利 /DX6Hkkj %
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 "b[w%KYyl
comprador note 买办票据 F.iJz4ya_
comprador order 买办付款令票 4Un%p7Y~
comprehensive income tax 综合所得税 rnP *}
comptroller 审计主任 B*otquz
compulsory liquidation 强制清盘 _ykT(`.#
compulsory winding-up 强制清盘 do DpTwvh
computation 计算;计算表 fl+2'~
computational procedure 计算方法 Yu:!l>
computer audit programme 电脑审计程序;电脑核数程序 $q g/8G
concentrated position 集中持仓量 %b>Ee>rdD
concentration risk 资金集中风险;集中融资风险 IN?rPdY
concept stock 概念股 -] `OaL!
concession 特许权;宽减措施;优惠 m`xzvg
concession contract 特许经营权合约 T7Qw1k
concessionary rate 优惠率 LLPbZ9q
concordat 协定;契约;国际监管条约 ?sclOOh
condition 条件 z4r g.ai
conditional endorsement 附有条件的背书 R]"
jr
conditional offer 有条件要约 h@+(VQ
conditional sale agreement 有条件售卖协议 &d=ZCaP
conditions of tender 投标章程 O~c\+~5M*
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》 o{OY1 ;=6
conduct of business standard 业务操守准则 g_e_L39
Confidentiality Understandings 保密谅解文件 h 6juX'V
confirmation letter 确认书 ;oWak`]f
confirmation of mail transfer 信汇证明书 C!^[d
Confirmation of Payment 已缴税证明书 l~ZIv
confirmed letter of credit 保兑信用证 {Z1^/Fv3
confirming bank 保兑银行 /=g$_m@yWI
confiscation order 没收令 "f4atuuXa
connected transaction 关连交易 (tQ0-=z
consensus capitalism 共识资本主义 ]dL#k>$0q
conservative investor 保守投资者 6Gh3r
consideration 代价;对价;约因 f5,!,]XO
consideration issue [listing method] 代价发行〔上市方式〕 sh;>6xB
consideration other than cash 现金以外的代价 `|e3OCU
consignee 收货人;代售人 u.,l_D_
consignment 托运;寄售 I5#zo,9
consignor 付货人;托运人;寄售人 NU%<Ws=
consolidated account 综合帐目 li&&[=6A
consolidated account expenditure 综合帐目开支 )BmO[AiOM
consolidated balance sheet 综合资产负债表 h`pXUnEZ
consolidated cash deficit 综合现金赤字 wqA7_
-
consolidated cash surplus 综合现金盈余 sJ7ZE-v]h
consolidated enterprises sectorial index 综合企业分类指数 CDT3&N1'R
consolidated net earnings 综合净收益;综合净盈利 en-HX3'
consolidated net profit 综合净利润;综合纯利 .NT9dX
consolidated policy 综合保单 -$o4WSd~
consolidated price 综合价格 5?-@}PL!Y
consolidated profit and loss account 综合损益帐;综合损益表 {xCqz0
consolidated public sector expenditure 公营部门综合开支 G'(8/os{
consolidated revenue account 综合收入帐 /XXy!=1J
consolidated shareholders' fund 综合股东资金 k/hNap'0
consolidation of shares 股份合并 kGW4kuh)/q
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 /yFs$t>9
consortium company 财团公司 66|$X,
consortium loan 银团贷款 C]NL9Gq`
constant dollar figure 固定币值 |WsB0R
constant market price 固定市价 tQIa6c4|
constant price 固定价格 h.)o4(bO
constant price series 固定物价计算数列 M`tNYs]V
constant rate 固定比率 NH;.!xq:
constituent stock 成分股 :7)lg iM2
constitution 章程;组织章程 V2IurDE
construction output 建造产出量 p>= b|Qy|
constructive trust 法律构定信托 X*e<g=
consultant accountant 顾问会计师 ;0-Y),
consultant's fee 顾问费 e<r}{=1w
Consultation Paper on Proposed Regulation on Share Margin Financing T[eb<
《监管股票按贷财务的建议谘询文件》 Q3 yW#eD
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability #L9F\ <K
《有关联交所检讨董事资格的程序的谘询文件》 ,g:\8*Y>'
consumer behaviour 消费者行为 8"C[sRhz
Consumer Council 消费者委员会 Rp_)LA
consumer credit financing operation 消费者信贷业务 !+T29QYK8
consumer demand 消费者需求 ~'#,*kA:6
consumer durables 耐用消费品 N_R(i3c6U!
consumer expenditure 消费开支 -p[!CI
consumer goods 消费品 um*!+Q
consumer market 消费市场 Q=#N4[W'
consumer price 消费物价 ;lc/FV[/
Consumer Price Index [CPI] 消费物价指数
s}bv
o
Consumer Price Index (A) 甲类消费物价指数 ,O`~ D~$
Consumer Price Index (B) 乙类消费物价指数 nP#|JRn=
Consumer Price Index Classification System 消费物价指数分类法 >WmTM0
Consumer Price Index Report 《消费物价指数月报》 8 EUc
6
Consumer Price Index series 消费物价指数系列 Wph@LRB]
consumer price inflation 消费物价上涨 mH/9J
Consumer Representative Action Fund 消费者集体诉讼基金 Yqb3g(0
consumer sentiment 消费意欲 (X~JTH:e/
consumer spending 消费开支;消费支出 z65Q"A
consumption expenditure 消费开支 -;j
'=?
consumption pattern 消费模式 69$gPY'3
consumption product 消费产品 =p>IP"HJ
consumption tax 消费税 `}S;_g!
contango 交易延期费;延期交割费;期货溢价 H,0Io
contingencies warrant 紧急拨款令;应急支款授权书 Xsd+5="{N
contingency 应急费用;意外开支准备金 !30BR|K*
contingency allowance 应急准备金 T[ltOQw?Y
contingency sum 应急费用;意外开支准备金 PAS0 D
#
contingent assets 或有资产 u_jhmKr~
contingent debt 或有债权;待确定债务 4#lOAzDtv
contingent interest 待确定的权益 4}Dfi5:
contingent liabilities 或有负债 pFcCe
'd"
contingent profit 或有利润 DLd1Cl:"~:
contingent right 或有的权利 mY&(&'2T"
continue to hold a deposit 继续持有存款 0{qe1pb w
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 ZiaHLpk
continuing rent 连续租金 0YO/G1O&
continuing trustee 留任受托人 Sd+bnq%
continuous licensing system 长期持牌制度 ^]X\boWlI
Continuous Net Settlement System [CNS System] 持续净额交收系统 ' ?uwUBi
contra account 对销帐户
q.!<GqSgb
contra flow 资金回流 |H
,-V;
contra item 对销项目 fzZ`O{$8
contra transfer 对销转拨 D] +]Br8
contract 合约 {8T/;K@
contract for difference 差价合约 Pd04
contract for service 服务合约 jKr>Ig=$tA
contract for settlement 平仓合约 Eal*){"<,?
contract note 成交单据 \^x`GsVy
contract of copartnery 合伙合约 W[t0hbVw
contract of indemnity 弥偿合约 1h#e-Oyff
contract of insurance 保险合约 L)X[$:
contract of reinsurance 再保险合约 7~!F3WT{
contract price 合约价格 nd,2EX<bE
contracting party 订约人;立约人;缔约国 <5o
oML]nP
contractual agreement 合约协议 F}c}I8Ao
contractual commitment 合约承担 /q5!p0fH*
contractual joint venture 合约式联营企业 uYCWsw/
contractual mutual fund 合约互惠基金 7&
'p"hF
contractual right 合约权利 85qD~o?O
contractual savings fund 合约储蓄基金 d[`vd^hI
contributed surplus 实缴资本盈余 +'{d^-( (
contribution 出资;供款;捐款;分担款项 GUC.t7!
contribution account 供款帐户 ^T*'B-`C7X
contribution to gross domestic product 在本地生产总值中所占比率 `Jn2(+
contribution to investment 出资额 y&6 pc
contribution to pension fund 退休金供款 (D2N_l(`<
contributor 供款人;出资人;捐助人 .O6(QI*
contributory 分担人 T!Nv
contributory scheme 供款计划 jJyS^*.X
contrived cessation of business 有预谋的停业 )8%m|v#W
control 控制权;控制;管制 nd~O*-uYg
control of a company 公司的控制权;公司控股权 S#*aB2ZS
control of business 业务的控制权 N"A`tc5&
controlled company 受控制公司 X=jHH=</
controller 控制人;控权人;会计长 7x#."6>Dy
controller of an authorized institution 认可机构控权人 i,!t u
controlling company 控股公司 Kp>fOe'KW
controlling interest 控制权益;控股权益 p(.z#o#
controlling officer 管制人员 I R~szUY6
controlling officer's report 管制人员报告 QC6:ZxP
controlling shareholder 控股股东;持有控股权的股东 -lS(W^r4
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》 w5;d/r<q
conventional lending 传统放款;常规放款 p|Qn?^C:
conversion 兑换;换算;转换〔证券〕 ?H!QV;ku
conversion factor 换算因数 e[Jh7r>'
conversion of stock 公债的转换 Ynl Zyw!
conversion rate 兑换率;换算率;转换价格〔证券〕 S|r,RBeZ
convertibility 可兑性;兑换性;自由兑换 =w ! 6un
convertibility undertaking 兑换保证 ou=33}uO
convertible 可兑换;可换股 5Kl;(0B9
convertible currency 可兑换货币 y'C
convertible debenture 可转换债权证 DLPg0>;jl
convertible loan stock 可转换股的债权股额 )6{,y{5!
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 / "@cv{
conveyance 转易;转易契;财产转让证书 ,j(S'Pw
conveyance of property 财产转让 rA /T>ZM
conveyance on sale 售卖转易契 YI?tmqzt
conveyancing fee 业权转易费 ,"5][RsOn
conveyancing scale charges 物业转易收费标准 1F R
cooling-off period 冷静期 7X <#
co-owner 共同拥有人;分权共有人 xM?tdQ~VHY
co-partner 共同合伙人 /_r` A
co-partnership 共同合伙 r*UE>_3J
Copenhagen Stock Exchange 哥本哈根证券交易所 BG/RNem
core capital 核心资本 pkc*toW
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons lX64IvG8+o
《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》 'u3,+guz
Core Principles for Effective Banking Supervision [Basle Committee] V^< Zs//7
《有效监管银行业的主要原则》〔巴塞尔委员会〕 DDe`Lb%%
cornering “夹仓”;轧空;囤积居奇 ^1bM=9]F0
corporate borrower 借款公司;借款机构 >cH}sNHy
corporate business 公司企业;公司业务 C);I[H4Yfw
Corporate Communications Department [Stock Exchange of Hong Kong Limited] G%>M@nYUE
企业传讯部〔香港联合交易所有限公司〕 a1z*Z/!5
corporate customer 公司客户 uQg&