C: $t'MSlF
"rALt~AX
calendar year figure 历年数字 }z'8Bu
call 催缴通知;认购期权 j;+b0(53
call deposit 通知存款;活期存款 $lfn(b,
call loan 短期同业拆借;通知贷款 $ZhFh{DQ.
call margin 补仓;追加保证金 b4%??"&<Y
call market 短期同业拆放市场 !3c\NbU
call money 短期同业拆借;活期贷款 1Z/(G1
call option 认购期权;看涨期权 a{'vN93
call price 赎回价格;提前赎回价 g]l''7G
call warrant 认购认股权证;回购认股权证 cN-?l7
callable share 可收回股份;可兑付股份 gS!:+G%
called up share capital 已催缴股本 t9GR69v:?
Canadian Dollar [CAD] 加拿大元 z3{G9Np
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 n:I,PS0H<
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 \"w"$9o6
cancellation price 取消费 lne4-(DJ
cap 上限 r..iko]T
capital 资本;资金 *2>&"B09`
Capital Accord 《资本协定》 ;>U2|>5V
capital account 资本帐;非经常帐 '2A)}uR
capital account commitment balance 资本帐承担额结余 3V+] 9;
Capital Adequacy Directive [CAD] 《资本充足指引》 L~(j3D*
3
capital adequacy ratio [CAR] 资本充足比率 !]A
capital allowance 资本免税额 0I-9nuw,^;
capital alteration 资本变更 ('4_
xOb
capital and liabilities ratio 资本负债比率 [NjXO`5#]
capital and liquidity requirement 资本与流动资金的规定 k{R>
capital appreciation 资本增值 60^`JVGWH
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 p;`>e>$
capital assets 资本资产 j1Y~_
capital at risk 风险资本 L Tm2G4+]
capital base 资本基础;资金基础 R"/GQ`^AqA
capital charges 资本支出;资本费用 5 9
T8r
capital commitment 资本承担 y1jCg%'H
capital contribution certificate 出资证明书
i<C*j4qQ
capital convergence 划一资本充足比率 UP$.+<vm
capital cost 资本成本;建设成本;建设费用 w8")w*9Lmg
capital cover 资本保证 9d0@wq.
capital deficit 资本亏绌;资本赤字 =g7x'
kN
capital divided into shares 资本分成股份 nSDMOyj+
capital element 资本因素;资本部分 gs^Xf;gvI
capital equipment 资本设备 *?@?f&E/
capital expenditure 资本开支;非经常开支 ]\-A;}\e
capital expenses 资本费用 ch*8B(:
capital financing 筹集资本;以非经常收入支付非经常开支的结算 &@X<zWg
capital flow 资金流量 p%up)]?0
capital formation 资本形成;集资 Pa>AWOG'
capital formation figure 资本组合数字 \i>?q
capital fund 资本基金 Fk&c=V;SU
capital gain 资本增益;资本增值 `P@< 3]
capital gains tax 资本增值税 Y,qI@n<
capital goods 资本财货;资本货物 hk;5w{t}}
capital grant 非经常补助金;非经常拨款;建设补助金 h]5(].
capital grant cycle 建设补助金周期 Q^P}\wb>
capital injection 注入资本;注资 9 &dtd
capital input 投入资本 '0;l]/i.
capital intensity 资本密集度 ^ox=HNV
capital intensive 资本密集 j.[.1G*("
capital investment 资本投资 zF`0J
Capital Investment Fund 资本投资基金 &Q/ W~)~
capital loss 资本损失 F>Ah0U0
capital maintenance 资本保值;资本保留
_O)>$.^6
capital market 资本市场;资金市场 etQCzYIhn
capital market instrument 资本市场票据 udK%>
capital money 资本款项 w0 M>[ 4
capital money subject to a trust 信托财产资本 1;bh^WMJ
capital movement 资本流动 >%_ \;svZG
capital nature 资本性质 pHGYQ;:L
capital outlay 资本支出 B B{$&Oh
capital portion 资本部分 ]6,\r"
capital profit 资本利润 O0x,lq
capital project 基本工程项目;非经常开支项目 ZuzEg *lb
capital receipt 资本收入 YsC>i`n9
capital redemption 资本赎回 Gq)]s'r2
capital redemption business 资本赎回业务 #Qw0&kM7I
capital redemption contract 资本赎回合约 .fqN|[>
capital redemption reserve 资本赎回储备 ?6!JCQJ<
capital reduction 资本减缩;减资 dZl5Ic
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] )N{Pw$l_
股本削减计划〔香港联合交易所有限公司〕 U7,e/?a
capital repayment 偿还资本 |w~nVRb
capital reserve 资本储备;后备资本 EmWn%eMN
capital revenue 资本收益;非经常收入 AG
nxYV"p
capital spending 资本开支;资本支出;非经常开支 f3l&3hC
capital stock 股本 P7bMI e
capital stock subscription 认缴股本;认购股本 Bpo4?nCl}
capital subsidy 建设津贴;基本建设津贴 5:[0z5Hww
capital subvention 非经常资助金 [C 7^r3w
capital sum 资本额 88O8wJN
capital tax 资本税 PA{PD.4Du
capital transfer tax 资本转移税 dw>C@c#"
capital turnover 资本周转率 _gR;=~S
capital value 资本价值 KJUH(]>F
capital works project 基本工程项目 D(op)]8
Capital Works Reserve Fund 基本工程储备基金 C\3rJy(VJ
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 FW;?s+Uyx
capitalization 资本化;资本总额 )2KF}{
capitalization of interest 利息化作本金 S&5&];Ag
capitalized interest 化作本金的利息 H\" sgoJ
capitalized loan 转作资本的贷款 [o#oak{U
capitalized value 资本还原值;资本化价值 qCC.^8
capitation grant 按人计算的补助金 h]&GLb&<?
captive insurance business 专属自保保险业务 wD}l$& +
car insurance 汽车保险 .&iawz
Caribbean Development Bank 加勒比开发银行 W&W5lArr
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] #<"~~2?
意大利嘉利堡银行 JPI3[.o
cartel 同业联盟;卡特尔 BQHVQs
cartelized rates system 联营式利率制度 IJp-BTO{V
cash 现金;现款 dh\'<|\K
cash accounting system 现金会计制度 Xh"n]TK
cash acquisition 以现金投资所得的资产 =+-UJo5
cash allowance 现金津贴 oAVnK[EMq`
cash assets 现金资产 A/$QaB,x
cash at bank 银行现金;银行存款 WF+99?75
cash balance 现金结余 ;W
)Y
OT
cash basis 现金收付制;收付实现制 ij`w} V
cash basis accounting 现金收付制会计;收付实现制会计 MTh<|$
cash bonus 现金红利 A0s ZOCky
cash book 现金出纳帐;现金簿 2eS~/Pq5=i
cash client 现金客户 =!A_^;NQf
cash commission rebate 现金回佣 Z9ZPr?C=
cash compensation 现金补偿 +4~_Ei[i
cash contribution 现金承担额;现金分担额 ./Zk`-OBT
cash cost 直接费用;现金成本 ?3`UbN:
cash coupon 现金礼券 :K,i\
cash credit 现金信贷 T@B/xAq5!
cash deficit 现金赤字 /N10
cash deposit and withdrawal 现金收支 x_Y!5yg
E
cash disbursement journal 现金支出日记簿 dh iuI|?@
cash disbursement slip 现金支出传票;现金支出单 oG?Xk%7&\
cash flow 现金流量;银根 3BUSv#w{i
cash flow lending 流动现金放款;无抵押融资 @+2=g WH
cash flow statement 现金流量表;现金流动表 !X#OOqPr=
cash flow surplus 现金流量盈余 rl;~pO5R9
cash in hand 库存现金;手头现金 yjX9oxhtL
cash in till 备用现金 K&]G3W%V
cash in transit 运送中现金;在运现金 Hyl%mJ
cash input 投入现金 .p3,O6y2(F
cash input figure 现金投入数字 '3tCH)s
cash limit 现金支出限额;现金限额 Xza(k
cash margin 现金保证金 /& {A!.;
cash market 现货市场;现金交易市场 1<@W6@]
cash offer 现金要约;现金补偿额 *I.f1lz%*
cash payment 现金付款;现金支付 ORw,)l
cash position 现金头寸 >z>!Luw
cash price 现金价格 '3fu
cash receipts journal 现金收入日记簿 s?}e^/"v
cash receiving slip 现金收入传票;现金收入单 H[$"+&q
cash settlement 现金结算 xwq
(N_
cash surplus 现金盈余 L|7R9+ZG
cash with order 订货付现;凭票即付 prF%.(G2)
cashier's order 银行本票 =z69e%.
cashier's order outstanding 未承兑的银行本票 `p-cSxR_
cash-limited subhead 有现金支出限额的分目 %p=M;
cash-sweep 现金彩票活动 G`61~F%
casual client “散客”;“散户” B%b4v
CCASS Depository 中央结算系统证券存管处 u'DRN,h+
CCIC Finance Limited 中芝兴业财务有限公司 E7UU
cedant 分出者 sf87$S0
ceding company 分出公司 5coyr`7mP
ceding insurer 分出保险人 VA_PvL.9
ceiling 上限 <{cQM$#
ceiling price 最高限价 \'D0'\:vz
central bank 中央银行 @o _}g !9=
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 mR:uj2*
central banking 中央银行业务 mxC;?s;~
central banking function 中央银行职能 zu{P#~21
Central Clearing and Custodian System 中央结算及托管系统 ,!y$qVg'\f
Central Clearing and Depository System 中央结算及存管系统 Y"aJur=`
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 nRS} }6Q
central clearing house 中央结算所
?P`K7
central clearing system 中央结算制度;集体交收系统 a~}OZ&PG
central custody system 中央托管系统 1};Stai'
central depository 中央存管处 \&3+D8H>n
central depository system 中央证券存管制度 zP8lN(LA
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 5x4yyb'
central rate 中央汇率;中心汇率 6ojo :-%Vf
Central Registration Hong Kong Limited 香港中央证券登记有限公司 ?M9=yA
Central Tender Board 中央投标委员会 ChPmX+.i_
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 v MH
centralized budgetary and payments system 集中预算及支付制度 :q%M_
centred 12-month moving average 十二个月定位移动平均数 )'#A$ Fj
certificate of approval 批准证明书 WlC:l
certificate of beneficial entitlement to property 资产权益证书 k"iOB-@B+
certificate of compliance 合格证明书;合约完成证明书 ?mxMk6w
certificate of deposit [CD] 存款证 3$>1FoSk
certificate of exemption from estate duty 豁免遗产税证明书 6Y?|w 3f
certificate of incorporation 公司注册证书;法团注册证书 Fj3a.'
certificate of incorporation of registered trustees 注册受托人法团证书 N
+_t-5
certificate of indebtedness [CI] 负债证明书 xy[3u?,&s!
certificate of insurance 保险证书 | rtD.,m
certificate of interest 权益证明书;息票 oIzj,v8$
certificate of means 资产证明书 yI
certificate of participation 参与证明书 mnX2a
certificate of payment of profits tax 缴付利得税证明书
:KP@RZm
certificate of preference 特惠税证 giw &&l=_
certificate of rateable value 应课差饷租值证明书 hRCJv#]HC
certificate of registration 登记证书;注册证明书 K;H&n1
certificate of satisfaction 清偿证明书 YfKdR"i+.
certificate of transfer 转让证明书 8^+%I/S$
certificate to bearer 不记名证明书 WO>nIo5Y
certification 核证 rcG"o\g@+
certification fee 核证费 s$`0yGmQ
certified cheque 经银行证明可兑现的支票 D'PI1
0t
certified public accountant [CPA] 执业会计师 }!.(n=idZ
certified statement 经证明的报表 '4Bm;&6M
cessation of business 停业 EUX\^c]n
cession 分保 O;jrCB
C.F. Finance Company Limited 浙一财务有限公司 (vJNHY M
chance 机会;中彩机会 {ROVvs`
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 Vv=. -&'
change of domicile 迁册 |3"KK
change to estimates 修订预算 PB*&aYLU
change to the approved estimates of expenditure 核准开支预算的变动 ~P**O~
charge 费用;押记;抵押 :{l_FY436
charge number 税单号码 #r\4sVg
charge on assets 资产的征税 .|fHy
charge upon general revenue 从政府一般收入中拨款支付 \V~eVf;~
chargeable 可予征收;应课税的 Moza".fiN
chargeable agreement for sale 可予征收印花税的买卖协议 j>" @,B g*
chargeable income 应课税入息 J<h$
wM
chargeable normal trading receipt 应课税的一般营业收入 .?sx&2R2
chargeable profit 应课税利润 SZ'R59Ee<
chargeable to tax 应课税 flbd0NB
charged to... 记入……帐目 $G@5qxcV
chargee 承押记人 Wt-GjxGi
charge-holder 受押人 2uW;
xfeY
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 iz PDd{[
charging order 押记令 (iX+{a%"
chargor's right 押记人的权利 Y\8)OBZ
charitable donation 慈善捐款 Om2d.7S
charitable trust 慈善信托 ?NsW|w_
charity property 慈善财产 ZKTz
,
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 ;h
charter 章程;特许权 ;dgp+
charter of incorporation 成立章程 0GCEqQy8
chartered accountant 特许会计师 PKiy5D*8p
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 =-n}[Y}A
Chartered Institute of Public Finance and Accountancy [United Kingdom] U!\.]jfS
特许公共财政及会计学会〔英国〕 [hv~o~q
charterer 承租人 GGs}i1m
Chase Manhattan Asia Limited 美国大通亚洲有限公司 fr6fj
Chase Manhattan Bank 美国大通银行 ;[OH(!
chattels 实产 33B]RGq
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 {cVEmvE8
Che Hsing Finance Company Limited 浙兴财务有限公司 c`w}|d]mC
check-and-balance system 制约平衡制度 ~=l;=7 T
Chekiang First Bank Limited 浙江第一银行 $uVHSH5l
cheque 支票 4>e&f&y~
Chiao Yue Finance Company Limited 侨裕财务有限公司 +',S]Edx
Chiba Bank, Ltd. 千叶银行 y766;
X:J
Chicago Board of Options Exchange 芝加哥期权交易所 =GMkR+<)
Chicago Board of Trade 芝加哥交易所 #.)0xfGW)n
Chicago Mercantile Exchange 芝加哥商品交易所 TKmf+ZT*r
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 -k e's
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 JP[K;/
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 y}ev ,j
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 >U27];}y
child allowance 子女免税额 T+H!_ky`A
China & South Sea Bank Limited 中南银行 .4!=p*Y
China Affairs Committee [Hong Kong Futures Exchange Limited] `Eo.v#<
中国事务委员会〔香港期货交易所有限公司〕 i$6ypuc
China concept stock 中国概念股 Pw"-S?`(
China Construction Bank 中国建设银行 ; )@~
China Development Division [Stock Exchange of Hong Kong Limited] _F|Ek ;y%
中国发展科〔香港联合交易所有限公司〕 sS'm!7*(3
China Economic News 《中国经济新闻》 1^JS Dd
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 cU!vsdR3
China State Bank Limited 国华商业银行 [5Mr@f4I
Chinatrust Commercial Bank, Limited 中国信托商业银行 ~U&AI1t+J
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 [?N~s:}
Chinese Bankers Club, Hong Kong 香港银行华员会 Cjlk
Chinese Banks' Association 香港华商银行公会 ~dTrf>R8M
Chinese Gold and Silver Exchange Society 金银业贸易场 x7<K<k;s
Chinese New Year bonus 年奖;年终花红 M gi,$H
chit fund 银会 l}A93jSL
Chiyu Banking Corporation Limited 集友银行有限公司 M&9+6e'-F
Chiyu Finance Company Limited 集友财务有限公司 60?%<oJ oH
Cho Hung Finance Limited 朝兴金融有限公司 tW}'g:s
choses in action 无形动产;据法权产 \xw5JGm
chronological book 序时帐簿 +Q"4Migbe@
Chubu Securities Finance Company 中部证券金融公司 FP4P|kl/9'
Chung Khiaw Bank Limited 崇侨银行 5D//*}b,
Chung Nan Finance Company Limited 中南财务有限公司 &Hs!:43E-<
Chuo Trust & Banking Co., Ltd. 中央信托银行 3{sVVq5Y
Chuo Trust Asia Limited 中央信托亚洲有限公司 T'Dv.h
Citibank, N.A. 万国宝通银行 [2M'PT3
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 wgGl[_)
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 Y\g3hM
Citicorp International Limited 万国宝通国际有限公司 pG;U2wE
civil debt 民事债项 3"~!nn0;
Civil Service Pension Reserve Fund 公务员退休金储备基金 |[b{)s?x
claim 申索;索偿;债权 7a<DKB
claim equalization fund 申索平衡基金 Fd9[pU
claim for refund of property tax 申请发还物业税 0*{%=M
claim of debt 债权申索 )|#sfHv7
claim on bank 对银行的债权 b,1ePS
claim to dividend 摊还债款申索 ,/|T-Ka
claimant 申索人;索偿人 m#\dSl}
claims statistics 申索统计数字 {V
CWn95Z
class of insurance business 保险业务类别 )irEM
class of property 财产类别 ml
}{|Yz
claw-back 递减率 z9Rp`z&`E
clearance cost 清拆成本 U9MxI%tb
clearing 结算;票据交换;清算 ((M>s&\y*Y
clearing account 结算帐户 AFE~
v\Gz
clearing and settlement system 结算和交收系统 d<P\&!R(
clearing balance 结算差额 hv>\gBe i
clearing bank 结算银行 _u QOHwn
clearing cheque 交换支票 8&b,qQ~
clearing house 结算所;票据交换所 C,|,-CY
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 %| Lfuz*
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 Z=vU}S>r|v
clearing member 结算会员 OYn}5RN
Clearing Members' Fund 结算会员基金 IyG}H}
clearing participant 结算参与者 yEE*B:
clearing rebate 结算费用的回佣 Q*ft7$l&
Clearing Rules [SEHK Options Clearing House Limited] }b.%Im<3R
《结算规则》〔联交所期权结算所有限公司〕 v"Es*-{B
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 M[,@{u/
Clerk to the Board of Review 税务上诉委员会书记 g{&ui.ml&
client 客户;委托人;当事人 gV_}-VvP
client agreement 客户协议 >}6%#CAf
client confidentiality 客户保密的责任 {;6`_-As%
client money 客户款项 &6nWzF
client statement 客户结单 ~oY^;/ j
clients fund 客户资金 \z(gqkc 6
close 结算;收市;收盘 ?^\|-Gr
close a position 平仓;轧平头寸 Z"fJ`--
close company 股份不公开的公司 .U]-j\
close higher 收市时价位较高 \LexR.Di
close lower 收市时价位较低 9CD_os\h
close mixed 收市时荣辱互见 H$UcF1k<
close of exchange 交易所停市 ~2-1 j
close of financial year 财政年度终结 *VT/
close out 平仓 1/J=uH
close out a long position 平长仓 t;\Y{`
close out a short position 平空仓 7WZ+T"O{I
close steady 收市时价格稳定 Qq|57X)P*
close the gap 弥补差距 f(MO_Sj]
closed position 平仓 @|YH|/RF
closed-end investment corporation 股份固定的投资公司 JT_ `.(
close-out price 抛售价格 : eVq#3}
closing account 决算帐户 A6(/;+n
closing balance 期终结余;收市结余 ,Ko!$29[
closing price 收市价;收盘价 H"WprHe
closing quotation 收市价;收市行情 hkQ"OsU
closing rate 收市汇价;收盘汇率 XlR@pr6tw
closing transaction 平仓交易 o!A+&{
clothing levy 成衣税 E hMNap}5"
club deposit 零存整付存款 z-)O9PV
Code of Aid 《资助则例》 Lw>N rY(Y
Code of Banking Practice 《银行营运守则》 [` 7ThHX
Code of Best Practice [Stock Exchange of Hong Kong Limited] *gWwALGo5
《最佳应用守则》〔香港联合交易所有限公司〕 $-sHWYZ
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕;《操守准则》〔香港期货交易所有限公司〕 Uz]|N6`
Code of Conduct for Persons Registered with the Securities and Futures Commission YNi.SXH
《证券及期货事务监察委员会注册人操守准则》 #QMz<P/Gl6
code of practice 实务守则;经营守则;执业守则 )\$|X}uny&
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 97!;.f-
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 dvUic-w<j
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 -nV9:opD
Code on Pooled Retirement Funds 《集资退休基金守则》 I
b5rqU\
Code on Share Repurchases [Share Repurchase Code] W7nw6;7=
《公司购回本身股份守则》〔《股份购回守则》〕 ZPYS$Ydy
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 tY4;F\e2|A
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 Qzw;i8n{
co-debtor 共同债务人 /mzlH
co-financing scheme 共同融资计划 NTs aW}g
cognizance 证明令 Z(CkZll
coin 硬币 "=Me M)K
coin replacement programme 硬币取缔计划 e$rZ5X
coin set 套装硬币 b d!Y\OD
coinage 硬币 },-H"Qs
Coinage Security Fund 硬币发行基金 7-fb.V9
cold call 主动与准客户接触 }@d @3
collapse in prices 价格下泻;价格下挫;价格暴跌 lrIe"H@
collateral 抵押品 `VguQl_,gA
collateral bond 担保债券 b4N[)%@
collateral loan 抵押贷款 7B66]3v
collateral security 附属抵押品 '}Z<h?9
collection 征收;收取 ' S/gmn
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 fe_5LC"
collection of betting duty 收取博彩税 X#^[<5
Collection Office [Inland Revenue Department] 收税处〔税务局〕 Slc\&Eb
collective consumption 集体消费 om:VFs\U
Collector 收税主任 }Jj}%XxKs
Collector of Rates 差饷征收官 nAlQ7'
Collector of Stamp Revenue 印花税署署长 K[zVa
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 bV3|6]k^
combined surplus 合并盈余 Cq~dp/V
combined visible and invisible trade account 有形及无形贸易合并帐目 {E|$8)58i
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 (TT}6j
commemoration coin 具纪念性的硬币 \ @2R9,9E
commencement of winding-up 清盘开始 +ami?#Sz*;
commerce and industry sub-index 工商分类指数 "E4a=YH_
commercial activity 商业活动 a0)QH
commercial bank 商业银行 !R`{ TbN
Commercial Bank Act of Norway 《挪威商业银行法》 ~*];pV]A[
Commercial Banks Law 《商业银行法》 $6R-5oQ
commercial borrowing 商业借款 5]:U9ts#
Commercial Code of Japan 《日本商法》 }i&/G+_
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 JNnDts*w
commercial invoice 商业发票 &mS^ZyG
commercial letter of credit 商业信用证 (KZ{^X?a
commercial loan 商业贷款;商业放款 a/xn'"eli
commercial paper 商业票据 19%imf
commercial paper market 商业票据市场 \1M4Dl5!
commercial registry 商业登记处 3F^Q51:t
commercial return 商业回报 SNk=b6`9
commercial sale 商业销售 ysnx3(+|
commercialization 商品化 ('+d.F[109
commercially viable 具商业利益;有利可图 F#5~M<`.o
Commerzbank AG 西德商业银行 5'u<iSmBo
commission 佣金;委员会 >Y@H4LF;1x
Commission des Operations de Bourse of France 法国证券事务监察委员会 M x"\5i
commission house 佣金行;代办行 2&J)dtqz
commission payable 须付的佣金 5146kp|1
commission rebate 佣金回扣 W: z;|FF
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 Q\sK"~@3
Commissioner of Banking 银行监理专员〔银监专员〕 ]\HvK CN}
Commissioner of Estate Duty 遗产税署署长 /&JT~M
Commissioner of Inland Revenue 税务局局长 "qy,*{~
Commissioner of Insurance 保险业监理专员 qwAT>4
Commissioner of Rating and Valuation 差饷物业估价署署长 >9Vn.S
commitment 承担;已承担的开支;承担额;承担项目 N!tX<u~2
commitment fee 承诺费 V0 a3<6@4
Committee of the Hong Kong Association of Banks 香港银行公会委员会 <qt|d&
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 +R75v )
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 )NT*bLRPQ
Committee on Payment System [Hong Kong Monetary Authority] (A.C]hD
支付系统委员会〔香港金融管理局〕 h'nY3GrU
Committee on Unit Trusts [Securities and Futures Commission] &=mtc%mL
单位信托委员会〔证券及期货事务监察委员会〕 6j|{`Zd)G
Commodities Dealers' Deposit Fund 商品交易商按金基金 j3ls3H&
Commodities Trading Commission 商品交易事务监察委员会 0jWVp-y
commodity 商品 4E}Yt$|
commodity classification 商品分类法 2y1Sne=<Kb
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 HTTCTR
commodity dealer 商品交易商 lPAQ3t!,
commodity exchange 商品交易所 SSzIih@u
Commodity Exchange Compensation Fund 商品交易所赔偿基金 E2+`4g@{8<
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 %mgE;~"&
commodity flow method 商品流动法;商品流通法 buHJB*?9
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 Q22 GIr
commodity futures contract 商品期货合约 +&H4m=D-#a
commodity market 商品市场
K3l95he
commodity tax 商品税 ` 5>b:3
commodity trading adviser 商品交易顾问 +jgSV.N
commodity trading adviser's representative 商品交易顾问代表 hOK8(U0
commodity trading advisory contract 商品交易顾问合约 n~Lt\K:
commodity warrant 商品期权证 ]T) 'Hb
commodity-based investment 以商品为基础的投资 _DEjF)S
common fund 共同基金 ~pky@O#b
common property 分权共有财产 j![\& z
common share 普通股 ql~J8G9
common stock 普通股 %J-GKpo/S
Commonwealth Bank of Australia 澳洲联邦银行 >=w)x,0yX
Commonwealth Development Corporation 英联邦发展公司 3o/[t
Commonwealth Finance Ministers Conference 英联邦财长会议 :[d9tm
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 /G`]=@~
Commonwealth income tax 英联邦入息税 ZWm6eD
Commonwealth Preference 英联邦特惠制 xN'I/@ kb
communal property 公有财产;公有产业 a?oI>8*
communication expenses 通讯费用 &uVnZ@o42
Community Preference 欧共体特惠制 RT8 ?7xFc
commutation of pension 退休金的折算 5#z1bu
commuted gratuity 折算酬金 M )(DZ}
commuted pension gratuity 经折算的退休酬金 oxtay7fx
Companies Act [United Kingdom] 《公司法令》〔英国〕 F((4U"
Companies Handbook 《上市公司手册》
05 ^h"
companies inspector 公司检查员 /BL4<T f
Companies Liquidation Account 公司清盘帐户 tX~w{|k
Companies Ordinance: Information to be Included in a Rights Issue Prospectus cm+P]8o%{
《公司条例:供股章程须载有的资料》 i"=\d
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》 -$g#I
Companies Registration Officer 公司注册主任 r:
:b
Companies Registry 公司注册处 `@yp+8
Companies Registry Trading Fund 公司注册处营运基金 PQE=D0
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 DVeE1Q
Company Formation and Enforcement Division [Companies Registry] A]3k4DLYS
公司成立及条例执行部〔公司注册处〕 \GU<43J2uo
company in which the public are substantially interested 由公众拥有相当权益的公司 b\5F ]r
company limited by guarantee 担保有限公司 !bP@n
company limited by shares 股份有限公司
{K!)Ss
company register 公司登记册 o{[qZc_%
company registration fee 公司注册费
Wa~=bH
company with limited liability 有限法律责任的公司 o}{5iTg=
company's memorandum 公司组织章程 !dT4
company's reserve 公司储备 5~S5F3
comparative advantage 比较优势;比较利益 lNv|M)I
compensation 补偿金;赔偿 s,_m{ to
Compensation Committee [Stock Exchange of Hong Kong Limited] Rk8P
ax/JK
赔偿委员会〔香港联合交易所有限公司〕 NX&_p!_V
compensation from insurance 保险赔偿 dQG=G%W
compensation fund 赔偿基金 \
6MCxh6
compensation fund levy 赔偿基金征费 bhs
_9ivw
compensation rate 补偿率 gI`m.EH}}N
Compensation Review Committee 赔偿检讨委员会 >.D4co>
compensation scheme 赔偿计划 u]G\H!WkQ
compensation trade 补偿贸易 3iU=c&P
compensation value 补偿值 DW3G
compensatory payment 补偿付款 og>uj>H&
competition and pricing strategy 竞争与定价策略 4I(Xy]wm
competitive edge 竞争优势 O&hTNIfi
competitive price 具竞争力的价格 BL4-7
competitive tender 竞争性投标 c4z R*
Compliance Committee [Stock Exchange of Hong Kong Limited] K|s,ru
监察委员会〔香港联合交易所有限公司〕 Y\hBd$lQ~
component of expenditure 开支组成部分 %SUQ9\SEs
Composite Consumer Price Index 综合消费物价指数 HOJV,9v N
composite index 综合指数 . 'yCw#f
composite rating 综合评级 $`'/+x"%
composite return form 综合报税表 M'l ;:
Composite Securities and Futures Bill 《证券及期货综合条例草案》 OB}Ib]
composite tax return 综合报税表 yF/j Fn
composition 组合成分;债务重整协议 aQI(Y^&%3
composition of earnings 收益组合成分 BLJj(-
compound increase 复合增加率;复合增长率 wS3'?PRX
compound interest 复利 a09<!0Rp
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 9Gz=lc[!7
comprador note 买办票据 =?`c=z3~i$
comprador order 买办付款令票 ]]Ufas9
comprehensive income tax 综合所得税 i{qgn%#}Y
comptroller 审计主任 9o!Bzy+_
compulsory liquidation 强制清盘 |gY^)9ei
compulsory winding-up 强制清盘 8a"%0d#
computation 计算;计算表 xe$_aBU
computational procedure 计算方法 ,"0:3+(8;
computer audit programme 电脑审计程序;电脑核数程序 Q=dy<kg']
concentrated position 集中持仓量 _Bj":rzY
concentration risk 资金集中风险;集中融资风险 wI "U7vr
concept stock 概念股 ??/
'kmd
concession 特许权;宽减措施;优惠 L{Vqh0QD&
concession contract 特许经营权合约 -35;j'a
concessionary rate 优惠率 SZCze"`[
concordat 协定;契约;国际监管条约 K"@M,8hb
condition 条件 Uoix
conditional endorsement 附有条件的背书 2 8u_!f[
conditional offer 有条件要约 h
zn6kbv
conditional sale agreement 有条件售卖协议 Ssg&QI
conditions of tender 投标章程 /2VJX@h
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》 FXU8[j0P_G
conduct of business standard 业务操守准则 pI<f) r
Confidentiality Understandings 保密谅解文件 l}M!8:UzU
confirmation letter 确认书 o[D9I
hs
confirmation of mail transfer 信汇证明书 Srd4))2/0
Confirmation of Payment 已缴税证明书 is@?VklnB
confirmed letter of credit 保兑信用证 hK|Ul]qI
confirming bank 保兑银行 E&:,oG2M
confiscation order 没收令 I1&aM}y{G
connected transaction 关连交易 MnW+25=N
consensus capitalism 共识资本主义 )}O8?d`
conservative investor 保守投资者 w@fi{H(R
consideration 代价;对价;约因 ( &x['IR
consideration issue [listing method] 代价发行〔上市方式〕 bi;1s'Y<D
consideration other than cash 现金以外的代价 g<
.qUBPKX
consignee 收货人;代售人 Rbv;?'O$L
consignment 托运;寄售 "-V"=t'
consignor 付货人;托运人;寄售人 ?!/kZM_ts
consolidated account 综合帐目 %vi83%$'4
consolidated account expenditure 综合帐目开支 BING{ew
consolidated balance sheet 综合资产负债表 El"Q'(:/U
consolidated cash deficit 综合现金赤字 zT-_5uZQ
consolidated cash surplus 综合现金盈余 lU8Hd|@-
consolidated enterprises sectorial index 综合企业分类指数 b5n'=doR/I
consolidated net earnings 综合净收益;综合净盈利 lsNd_7k
consolidated net profit 综合净利润;综合纯利 -d:Jta!}{
consolidated policy 综合保单 kylVH!
@l
consolidated price 综合价格 @pU)_d!pJ
consolidated profit and loss account 综合损益帐;综合损益表 %ULr8)R;
consolidated public sector expenditure 公营部门综合开支 Dv`c<+q(#
consolidated revenue account 综合收入帐 \xoP)Ub>
consolidated shareholders' fund 综合股东资金 u\nh[1)a)
consolidation of shares 股份合并 ^pk7"l4Xm
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 <p"iY}x[H
consortium company 财团公司 z*)T%p
consortium loan 银团贷款 "g8M0[7e3
constant dollar figure 固定币值 r",GC]
constant market price 固定市价 sCHJ&>m5-
constant price 固定价格 "C`Ub
constant price series 固定物价计算数列 [}]Q?*_
constant rate 固定比率 S>1Iky|
constituent stock 成分股 GWip-wI
constitution 章程;组织章程 KKf
construction output 建造产出量 P7/X|M z
constructive trust 法律构定信托 FaJ &GOM,
consultant accountant 顾问会计师 xKp4*[}m
consultant's fee 顾问费 =_u4=4
Consultation Paper on Proposed Regulation on Share Margin Financing Thit
《监管股票按贷财务的建议谘询文件》 VY\&8n}e(
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability SasJic2M
《有关联交所检讨董事资格的程序的谘询文件》 )53y
AyP
consumer behaviour 消费者行为 du^J2m{f
Consumer Council 消费者委员会 *CHX
consumer credit financing operation 消费者信贷业务 H$4:lH&(
consumer demand 消费者需求 h 9W^[6
consumer durables 耐用消费品 /&94 eC
consumer expenditure 消费开支 ,zY$8y]
consumer goods 消费品 #>+ HlT
consumer market 消费市场 AYx{U?0p
consumer price 消费物价 )K
Consumer Price Index [CPI] 消费物价指数 pyvSwD5t
Consumer Price Index (A) 甲类消费物价指数 %84rL?S
Consumer Price Index (B) 乙类消费物价指数 h.t-`k7
Consumer Price Index Classification System 消费物价指数分类法 E< fV Z,
Consumer Price Index Report 《消费物价指数月报》 \)|hogI|f
Consumer Price Index series 消费物价指数系列 !C:$?oU
consumer price inflation 消费物价上涨 |$b}L7_
Consumer Representative Action Fund 消费者集体诉讼基金 ekCC5P!
consumer sentiment 消费意欲 #;nYg?d=
consumer spending 消费开支;消费支出 [cp+i^f
consumption expenditure 消费开支 J/*`7Pd
consumption pattern 消费模式 Q'0d~6n&{
consumption product 消费产品 vRO
_Q?
consumption tax 消费税 wAW5
Z0D
contango 交易延期费;延期交割费;期货溢价 'b{]:Y
contingencies warrant 紧急拨款令;应急支款授权书 `W*U4?M
contingency 应急费用;意外开支准备金 _5N]B|cO
contingency allowance 应急准备金 N?"]
contingency sum 应急费用;意外开支准备金 @sC`!Rmy'-
contingent assets 或有资产 kPLxEwl
contingent debt 或有债权;待确定债务 W6/yn
contingent interest 待确定的权益 D>tR-
contingent liabilities 或有负债 ^DwYOo 2B
contingent profit 或有利润 @I!0-OjL
contingent right 或有的权利 LSr]S79N1
continue to hold a deposit 继续持有存款 ~R92cH>L
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 ,\%c^,HLJ
continuing rent 连续租金 )I.$=s
continuing trustee 留任受托人 "LTad`]<Ro
continuous licensing system 长期持牌制度 s!7y
Continuous Net Settlement System [CNS System] 持续净额交收系统 BR yl4
contra account 对销帐户 }U"&8%PZr
contra flow 资金回流 W:L
AP
R
contra item 对销项目 WI-1)1t
contra transfer 对销转拨 '1s0D]
contract 合约 :Fvrs(
x
contract for difference 差价合约 u:_,GQ )\
contract for service 服务合约 ;;N9>M?b
contract for settlement 平仓合约 OpYY{f
contract note 成交单据 AkQ~k0i}b
contract of copartnery 合伙合约 kpN)zxfk
contract of indemnity 弥偿合约 %OOl'o"V{s
contract of insurance 保险合约 `RL"AH:+
contract of reinsurance 再保险合约 j#q-^h3H
contract price 合约价格
Z>5b;8
contracting party 订约人;立约人;缔约国 [3|P 7?W/
contractual agreement 合约协议 03 #lX(MB
contractual commitment 合约承担 ut7zVp<"
contractual joint venture 合约式联营企业 [K0(RDV)%
contractual mutual fund 合约互惠基金 kL"2=7m;
contractual right 合约权利 [E juUElr
contractual savings fund 合约储蓄基金 I4i>+:_J
contributed surplus 实缴资本盈余 HCC#j9UN6
contribution 出资;供款;捐款;分担款项 @r/nF5
contribution account 供款帐户 oEZdd#*;
contribution to gross domestic product 在本地生产总值中所占比率 JrRH\+4K
contribution to investment 出资额 j HJ`,#
contribution to pension fund 退休金供款 L0WN\|D
contributor 供款人;出资人;捐助人 j\^CV?}sm'
contributory 分担人 a HR"n|7{
contributory scheme 供款计划 y/ef>ZZ
contrived cessation of business 有预谋的停业 Gu\q%'I
control 控制权;控制;管制 !."D]i;
control of a company 公司的控制权;公司控股权 ;@Y;g(bw:
control of business 业务的控制权 4u})+2W
controlled company 受控制公司 .jWC$SVR
controller 控制人;控权人;会计长 ExL0?FemWV
controller of an authorized institution 认可机构控权人 x-&@wMqkc
controlling company 控股公司 \n|EM@=eE
controlling interest 控制权益;控股权益 PBTnIU
controlling officer 管制人员 CN8Y\<Ar
controlling officer's report 管制人员报告 *mvlb
(' &
controlling shareholder 控股股东;持有控股权的股东 t=W}SH
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》 57']#j#"hj
conventional lending 传统放款;常规放款 ;,:`1UI
conversion 兑换;换算;转换〔证券〕 +*/Zu`kzX
conversion factor 换算因数 z/@slT
conversion of stock 公债的转换 9Y_HyOZ*GX
conversion rate 兑换率;换算率;转换价格〔证券〕 %S^8c
convertibility 可兑性;兑换性;自由兑换 *d4eK+U$5
convertibility undertaking 兑换保证 @>Km_Ax
convertible 可兑换;可换股 |"CZ T#
convertible currency 可兑换货币 nazZ*lC
convertible debenture 可转换债权证 A0 C,tVd
convertible loan stock 可转换股的债权股额 0rs"o-s<
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 N]=q|D
conveyance 转易;转易契;财产转让证书 8\A#CQ5b
conveyance of property 财产转让 eiaFaYe\
conveyance on sale 售卖转易契 XW)lDiJl
conveyancing fee 业权转易费 !Pfr,a
conveyancing scale charges 物业转易收费标准 Vd+T$uC
cooling-off period 冷静期 C{xaENp
co-owner 共同拥有人;分权共有人 4*cEag
co-partner 共同合伙人 w;:*P
co-partnership 共同合伙 ,G?WAOy,
Copenhagen Stock Exchange 哥本哈根证券交易所 lE(HFal0-(
core capital 核心资本 tpQ(g%
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons YWO)HsjP
《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》 ">,|V-H
Core Principles for Effective Banking Supervision [Basle Committee] LG|fq/;
《有效监管银行业的主要原则》〔巴塞尔委员会〕 czgO ;3-C
cornering “夹仓”;轧空;囤积居奇 "
9wvPC ^
corporate borrower 借款公司;借款机构 yEoF4bt
corporate business 公司企业;公司业务 Ww+IWW@
Corporate Communications Department [Stock Exchange of Hong Kong Limited] 2*l/3VW
企业传讯部〔香港联合交易所有限公司〕 x,pjpx
corporate customer 公司客户 l'E*=Rn
corporate dealer 公司交易商 paE[rS\
Corporate Finance Division [Securities and Futures Commission] 3J|F?M"N7
企业融资部〔证券及期货事务监察委员会〕 }?_?V&K|
Corporate Finance (D.T.C.) Limited 协联财务有限公司 V1`o%;j
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 RmeD$>7
corporate governance 公司管治 SBk4_J/_
corporate income tax 公司所得税 Z4w!p?Wqa
corporate investment adviser 公司投资顾问 6@F9G4<Z
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕
goOCu
corporate plan 公司计划 dhf!o0'1M
corporate practice 执业法团 u5b|#&-mX
corporate profits tax 公司利得税 BLf>_bUk
corporate savings 公司储蓄 S3*`jF>q
corporate service tax 公司服务税 pG^
corporate signature 法团的签名 m6\E$;`
corporation 法团;公司 ~#[yJNYQ
corporation bond 公司债券 .K2qXw"S#
corporation stock 公司股证;地方债券〔英国〕 n&qg;TT
corporation tax 公司税 ;LPfXpR
correction phase of stock market 股市调整期 G3vxjD<DMW
Correctional Services Industries Suspense Account 惩教工业暂记帐 &P}_bx
corrective affidavit 修正遗产申报誓章 UapC"XYJ
correspondent bank 代理银行 aU "8{
Cosmos Finance Limited 宇宙财务有限公司 li'YDtMKCY
cost 成本;费用;价格 JWhdMU
cost centre 成本中心 :tB1D@Cb6
cost competitiveness 成本竞争力 Val|n*%
cost control 成本控制;成本管理 :W.(S6O(
cost convention 原值成本法;成本惯例 p\tm:QWD;
cost effectiveness 成本效益;经济效益 kY|utoAP
cost efficiency 成本效率 rIu$pZO
cost element 成本要素 S\YTX%Xm}
cost flow 成本流转 gw3K+P
cost input 投入资金 S.94edQ
cost management information system 成本管理资料系统 K6/Q}W
cost of an asset 资产成本 CR`Q#Yi
cost of borrowing 借贷成本 RYQR(v
cost of capital 资本成本;资金成本 t?-n*9,#S
cost of installation 安装费 5z8d}
I
cost of issue 招股费用;发行股份费用 b"uu
cost of living 生活费用 =_ ./~
cost of transmitting 传送费用 vkx7paY_
cost overrun 成本超支 JHM9
cost price 成本价格 L:pYn_
cost price structure 成本价格结构 qYjce]c
cost to the revenue 政府收入的损失;政府减少的收入 2W96Zju\
cost-benefit analysis 成本效益分析 vrhT<+q
cost-benefit study 成本效益研究 JPc+rfF
cost-book company 以成本帐原则组成的公司 $%CF8\0
cost-effectiveness analysis 成本效益分析 sV{,S>s
costing 成本计算;成本计算法 Sw8]EH6
costing and pricing policy 成本及定价政策 r6MMCJ|G
costing exercise 成本计算工作 kHghPn?8]
costing review 成本检讨 RXpw!
cost-of-living allowance 生活津贴 \K{0L
cost-of-living index 生活指数;生活费用指数 QQ*hCyw!
cost-plus pricing 成本加成定价法 XSe=sHEI
cost-push inflation 成本推动的通货膨胀 6xe*E[#k\
cost-recovery basis 收回成本的原则 p$NQyS5C"S
cost-related charges 依成本而定的收费 hOu3 bA
cost-related fee 依成本而定的收费 :0j?oY~e
co-surety 共同担保人 ,.83m%i
co-trustee 共同受托人 ['X]R:3h
cotton futures 期棉 Utj&]RELK
Council of SEHK 联交所理事会 0neoE
E
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 Qcq`libK
counterclaim 反申索
nJG U-Z
counterfoil 联页〔收据〕;存根〔支票〕;票根 b8`)y<