C: BI0 A0
\k*h& :$
calendar year figure 历年数字 \UBQ:+3
call 催缴通知;认购期权 O_y?5 3X
call deposit 通知存款;活期存款 '1Q [&
call loan 短期同业拆借;通知贷款 gD/% l[
call margin 补仓;追加保证金 a1#
'uS9W
call market 短期同业拆放市场 R%^AW2
call money 短期同业拆借;活期贷款 kK$*,]iCp
call option 认购期权;看涨期权 L=5Fvm
call price 赎回价格;提前赎回价 5 _
a-nWQ
call warrant 认购认股权证;回购认股权证 {A MoE+U
callable share 可收回股份;可兑付股份 '.d]n(/lZd
called up share capital 已催缴股本 6T{SRN{
Canadian Dollar [CAD] 加拿大元 7NDjXcuq
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 qn|~z@"
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 .3,6Oo
cancellation price 取消费 Z;nUS,?om
cap 上限 Gu@Znh-D
capital 资本;资金 4+15`
Capital Accord 《资本协定》 lF.yQ
capital account 资本帐;非经常帐 k;?E,!{
capital account commitment balance 资本帐承担额结余 xl;0&/7e
Capital Adequacy Directive [CAD] 《资本充足指引》 ,7|Wf
%X
capital adequacy ratio [CAR] 资本充足比率 ,Frdi>7 ~
capital allowance 资本免税额 mL[Y{t#N
capital alteration 资本变更 5RhP^:i@C
capital and liabilities ratio 资本负债比率
e&J_uG
capital and liquidity requirement 资本与流动资金的规定 R
SqO$~
capital appreciation 资本增值 :T# "bY
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〕 A J"/T+g_
capital assets 资本资产 61{IXx_
capital at risk 风险资本 7__?1n~{
capital base 资本基础;资金基础 gTjhD(
capital charges 资本支出;资本费用 gtV*`g
capital commitment 资本承担 ,7nA:0P
capital contribution certificate 出资证明书 N_),'2
capital convergence 划一资本充足比率 Jdp@3mP
capital cost 资本成本;建设成本;建设费用 O)Mf/P'
capital cover 资本保证 ^NPbD<~Lb
capital deficit 资本亏绌;资本赤字 ;IYH5sG{
capital divided into shares 资本分成股份 u }~%9Pi
capital element 资本因素;资本部分 f:|O);nM
capital equipment 资本设备 }MV=I$S2U
capital expenditure 资本开支;非经常开支 8'6$t@oT9w
capital expenses 资本费用 sCE2 F_xjL
capital financing 筹集资本;以非经常收入支付非经常开支的结算 a#o6Nv
capital flow 资金流量 y:3d`E4Xw
capital formation 资本形成;集资 v9R"dc]0h
capital formation figure 资本组合数字 CiSl0
capital fund 资本基金 WbP*kV{
capital gain 资本增益;资本增值 eq#x~O4
capital gains tax 资本增值税 8x9$6HO
capital goods 资本财货;资本货物 {#'M3z=
capital grant 非经常补助金;非经常拨款;建设补助金 @Xb>GPVe#L
capital grant cycle 建设补助金周期 4]/i0\Vbam
capital injection 注入资本;注资 n%YG)5;
capital input 投入资本 J%n{R60b
capital intensity 资本密集度 5};$>47m
capital intensive 资本密集 ';0NWFP
capital investment 资本投资 @ dF]X
Capital Investment Fund 资本投资基金 Cq-#|+zr
capital loss 资本损失 @lnM%
capital maintenance 资本保值;资本保留 oz- k_9%
capital market 资本市场;资金市场 Y!tjaL 9D
capital market instrument 资本市场票据 !(wH}ti
capital money 资本款项 :&oUI&(o
capital money subject to a trust 信托财产资本 =!cI@TI
capital movement 资本流动 [Ifhh2
capital nature 资本性质 4/Bn9F
capital outlay 资本支出 4:
<=%d
capital portion 资本部分 Y[yw8a
capital profit 资本利润 3]9twfF 'J
capital project 基本工程项目;非经常开支项目 KZxA\,Y'5
capital receipt 资本收入 7JNy;$]/
capital redemption 资本赎回 Mn=5yU
capital redemption business 资本赎回业务 Iu -CXc
capital redemption contract 资本赎回合约 .V\M/q\Tv
capital redemption reserve 资本赎回储备 #1C~i}J1
capital reduction 资本减缩;减资 r4D6I,
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] A'\jaB
股本削减计划〔香港联合交易所有限公司〕 k9^Vw+$m
capital repayment 偿还资本 oe5.tkc
capital reserve 资本储备;后备资本 b:iZ.I
capital revenue 资本收益;非经常收入 gAY%VFBP0
capital spending 资本开支;资本支出;非经常开支 l?/.uNw
capital stock 股本 G{cTQH|
capital stock subscription 认缴股本;认购股本 $qx&\@O
capital subsidy 建设津贴;基本建设津贴 ;Q]j"1c
capital subvention 非经常资助金 dLSnhZ
capital sum 资本额 R "&(Ae?LR
capital tax 资本税 epH48 )2
capital transfer tax 资本转移税 Uq,M\V\
capital turnover 资本周转率 Z-{!Z;T)z
capital value 资本价值 IFX|"3[$
capital works project 基本工程项目 47iwb
Capital Works Reserve Fund 基本工程储备基金 a#0GmK
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 r $du-U
capitalization 资本化;资本总额 QS~;C&1Hl
capitalization of interest 利息化作本金 `FImi9%F
capitalized interest 化作本金的利息 G=8w9-Ww
capitalized loan 转作资本的贷款 4nhe *ip
capitalized value 资本还原值;资本化价值 4pF U` g=
capitation grant 按人计算的补助金 rI:KZ}GZ
captive insurance business 专属自保保险业务 Hr$oT=x[
car insurance 汽车保险 4JHQ^i-aY
Caribbean Development Bank 加勒比开发银行 s'^zudx
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] ,<lxq<1I
意大利嘉利堡银行 (/_Q
r2KfC
cartel 同业联盟;卡特尔 ?;,Al`/^
cartelized rates system 联营式利率制度 +fhyw{
cash 现金;现款 1q!JpC^
cash accounting system 现金会计制度 1>*]jj}
cash acquisition 以现金投资所得的资产 L!L/QG|wdf
cash allowance 现金津贴 (%>Sln5hq
cash assets 现金资产 Y\T*8\h_[
cash at bank 银行现金;银行存款 x~GV#c
cash balance 现金结余 6QRfju'
cash basis 现金收付制;收付实现制 34C
^vBp
cash basis accounting 现金收付制会计;收付实现制会计 5Ag>,>kJ6
cash bonus 现金红利 Q;P ~'
cash book 现金出纳帐;现金簿 @2_s;!K
cash client 现金客户 JLAg-j2
cash commission rebate 现金回佣 A*pihBo7
cash compensation 现金补偿 Vk_*]wU
cash contribution 现金承担额;现金分担额 FZ>*<&
cash cost 直接费用;现金成本 B>?Y("E
cash coupon 现金礼券 {I 7pk6Qd
cash credit 现金信贷 Hcd> \0
cash deficit 现金赤字 {NK>9phoB
cash deposit and withdrawal 现金收支 Za!c=(5
cash disbursement journal 现金支出日记簿 *:.0c
cash disbursement slip 现金支出传票;现金支出单 U30)r+&
cash flow 现金流量;银根 ~+>M,LfK
cash flow lending 流动现金放款;无抵押融资 8{+~3@T
cash flow statement 现金流量表;现金流动表 U>;itHW/
cash flow surplus 现金流量盈余 b=T+#Jb
cash in hand 库存现金;手头现金 +$>ut
r
cash in till 备用现金 p2~Q
cash in transit 运送中现金;在运现金 g}^/8rW
cash input 投入现金 Xy*X4JJh^
cash input figure 现金投入数字 zFi+6I$
cash limit 现金支出限额;现金限额 A?}OOjA
cash margin 现金保证金 hqD;<:.
cash market 现货市场;现金交易市场 Vd<=
y
cash offer 现金要约;现金补偿额 SA>;]6)`(
cash payment 现金付款;现金支付 eZHzo
cash position 现金头寸 E2*"~gL^,
cash price 现金价格 SbnVU[
cash receipts journal 现金收入日记簿 g&0GO:F`
cash receiving slip 现金收入传票;现金收入单 )N=b<%WD
cash settlement 现金结算 ?XOeMI
cash surplus 现金盈余 =cC]8Pz?
cash with order 订货付现;凭票即付 'fAD Dh}
cashier's order 银行本票 KR^peWR
cashier's order outstanding 未承兑的银行本票 g[M@
cash-limited subhead 有现金支出限额的分目 M<$l&%<`G
cash-sweep 现金彩票活动 yL
Q&<\
casual client “散客”;“散户” Mqh~ 5NM
CCASS Depository 中央结算系统证券存管处 "}HQ)54&
CCIC Finance Limited 中芝兴业财务有限公司 c?R.SBr,'
cedant 分出者 k13/yiv
ceding company 分出公司 UdI>x 4bI
ceding insurer 分出保险人 :
m5u=:t
ceiling 上限 ONjc},_
ceiling price 最高限价 <dYk|5AdLF
central bank 中央银行 `f'q /
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 j=AJs<
central banking 中央银行业务 |(P;2q4>
central banking function 中央银行职能 pWx3l5)R
Central Clearing and Custodian System 中央结算及托管系统 _5m }g!
Central Clearing and Depository System 中央结算及存管系统 5nj~RUK
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 _@OYC<
central clearing house 中央结算所 )(L&+DDy
central clearing system 中央结算制度;集体交收系统 `p ?E{k.N
central custody system 中央托管系统 -KNJCcBJ
central depository 中央存管处 Ys_YjlMIbl
central depository system 中央证券存管制度 ppnj.tLz;r
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 0 j.Sb2
central rate 中央汇率;中心汇率 <C>i~<`d
Central Registration Hong Kong Limited 香港中央证券登记有限公司 )[K3p{4
Central Tender Board 中央投标委员会 B7 PmG
f)b
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 U KJY.W!w4
centralized budgetary and payments system 集中预算及支付制度 )ED[cYGx
centred 12-month moving average 十二个月定位移动平均数 Ur-^X(nL
certificate of approval 批准证明书 "|G,P-5G"
certificate of beneficial entitlement to property 资产权益证书 .)3 2WD%
certificate of compliance 合格证明书;合约完成证明书 I coL/7k3
certificate of deposit [CD] 存款证 OWjZ)f/
certificate of exemption from estate duty 豁免遗产税证明书 e"CLhaT
certificate of incorporation 公司注册证书;法团注册证书 \;6F-0
certificate of incorporation of registered trustees 注册受托人法团证书 VxFy[rP
certificate of indebtedness [CI] 负债证明书 <M7*N.
certificate of insurance 保险证书 5VTbW
certificate of interest 权益证明书;息票 -&EmEXs%
certificate of means 资产证明书 <di_2hN
certificate of participation 参与证明书 l =yHx\
certificate of payment of profits tax 缴付利得税证明书
flB,_
certificate of preference 特惠税证 E&+^H
on
certificate of rateable value 应课差饷租值证明书 0l=}v%D
certificate of registration 登记证书;注册证明书 *YtNt5u
certificate of satisfaction 清偿证明书 R,\
r{@yrz
certificate of transfer 转让证明书 CN=&Je%I
certificate to bearer 不记名证明书 1 ~7_!
certification 核证 SHk[X ]Uo
certification fee 核证费 V"p<A
certified cheque 经银行证明可兑现的支票 ??m7xH5u1
certified public accountant [CPA] 执业会计师 %8L<KJd
certified statement 经证明的报表 x]ti3?w
cessation of business 停业 MP,*W}@
cession 分保 @EY}iK~
C.F. Finance Company Limited 浙一财务有限公司 zFtGc
chance 机会;中彩机会 u,m-6@il
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 &XsLp&Do2
change of domicile 迁册 QP B"EW
change to estimates 修订预算 L)}V[j#
change to the approved estimates of expenditure 核准开支预算的变动 hQm4R]a
charge 费用;押记;抵押 #& wgsGV8C
charge number 税单号码 \Wc/kY3&
charge on assets 资产的征税 zcKC5vqb
charge upon general revenue 从政府一般收入中拨款支付 XX-T",
chargeable 可予征收;应课税的 V@S/!h+
chargeable agreement for sale 可予征收印花税的买卖协议 X^Y9T`mQ}
chargeable income 应课税入息 5Mr;6
]I<
chargeable normal trading receipt 应课税的一般营业收入 $ t $f1?
chargeable profit 应课税利润 RC(D=6+[C
chargeable to tax 应课税 kkBU<L2
charged to... 记入……帐目 n6G&^Oj
chargee 承押记人 ? ~Zrd
charge-holder 受押人 Yd;r8rN
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 ['emP1g~
charging order 押记令 ?0mJBA
chargor's right 押记人的权利 z,|%?
1
charitable donation 慈善捐款 uAs*{:4n
charitable trust 慈善信托 -^H5z+"^
charity property 慈善财产 6\Vu#r
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 ]&U| d
charter 章程;特许权 [\9(@Bx
charter of incorporation 成立章程 )6E*Qz
chartered accountant 特许会计师 ?ev G=S4>
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 :EwA$`/
Chartered Institute of Public Finance and Accountancy [United Kingdom] T(UYlLe
特许公共财政及会计学会〔英国〕 +~Lzsh"
charterer 承租人 &PuJV + y
Chase Manhattan Asia Limited 美国大通亚洲有限公司 R6Mxdm2P}
Chase Manhattan Bank 美国大通银行 y] ]Vp~R:[
chattels 实产 s66XdM
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 !*Z)[[
Che Hsing Finance Company Limited 浙兴财务有限公司 kQd[E-b7
check-and-balance system 制约平衡制度 #}7m'F
Chekiang First Bank Limited 浙江第一银行 DG*o
w^
cheque 支票 sLa)~To
Chiao Yue Finance Company Limited 侨裕财务有限公司 l;}7A,u
Chiba Bank, Ltd. 千叶银行 [y[v]'
Chicago Board of Options Exchange 芝加哥期权交易所 sQAc"S
Chicago Board of Trade 芝加哥交易所 *7;*@H*jd
Chicago Mercantile Exchange 芝加哥商品交易所 ~wf~bzs
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 }0*ra37z>
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 jnp6qpY{
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 Usf"K*A
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 y2"S\%7$h
child allowance 子女免税额 gQd=0"MV
China & South Sea Bank Limited 中南银行 p:<gFZb
China Affairs Committee [Hong Kong Futures Exchange Limited] N"1x]1'
中国事务委员会〔香港期货交易所有限公司〕 ENXW#{N.v
China concept stock 中国概念股 !BQ ELB$0
China Construction Bank 中国建设银行 0rJ\e
China Development Division [Stock Exchange of Hong Kong Limited] O|OSE
中国发展科〔香港联合交易所有限公司〕 f93rY<
China Economic News 《中国经济新闻》 - )a_ub
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 7cmr
*y
China State Bank Limited 国华商业银行 y~c4:*L3
Chinatrust Commercial Bank, Limited 中国信托商业银行 VWA -?%r
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 zHoO?tGf
Chinese Bankers Club, Hong Kong 香港银行华员会 y)^CDe2xU
Chinese Banks' Association 香港华商银行公会 @7l=+`.i
Chinese Gold and Silver Exchange Society 金银业贸易场 6 ,pZRc
Chinese New Year bonus 年奖;年终花红 iWN.3|r
chit fund 银会 TaQ "G
Chiyu Banking Corporation Limited 集友银行有限公司 gvc'
$9%
Chiyu Finance Company Limited 集友财务有限公司 w[YkTv
Cho Hung Finance Limited 朝兴金融有限公司 4`!
choses in action 无形动产;据法权产 !OoaE* s
chronological book 序时帐簿 K jn&
Chubu Securities Finance Company 中部证券金融公司 |6(qg5"
Chung Khiaw Bank Limited 崇侨银行 "l[V%f E
Chung Nan Finance Company Limited 中南财务有限公司 mam5G!$
Chuo Trust & Banking Co., Ltd. 中央信托银行 U8QR*"GmT
Chuo Trust Asia Limited 中央信托亚洲有限公司 RZ)vU'@kx
Citibank, N.A. 万国宝通银行 |+;K hC
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 x)#<.DX
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 Ca5Sc, no
Citicorp International Limited 万国宝通国际有限公司 ^=izqh5S
civil debt 民事债项 $O~F>.*
Civil Service Pension Reserve Fund 公务员退休金储备基金 g3|Y$/J7P
claim 申索;索偿;债权 jWv3O&+?X
claim equalization fund 申索平衡基金 q0b`HD
claim for refund of property tax 申请发还物业税 Z\*5:a]
claim of debt 债权申索 R(/[NvUb
claim on bank 对银行的债权 %KJhtd"q
claim to dividend 摊还债款申索 }W@#S_-e8
claimant 申索人;索偿人 .sJys SA\
claims statistics 申索统计数字 =hugnX<9
class of insurance business 保险业务类别 ]cLEuE^&
class of property 财产类别 =N*%f%
claw-back 递减率 3D$\y~HU
clearance cost 清拆成本 MgH1d&R
clearing 结算;票据交换;清算 ]U#[\ Z
clearing account 结算帐户 HoIKx_
clearing and settlement system 结算和交收系统 STXqq[+Rf
clearing balance 结算差额 l?@MUsg+
clearing bank 结算银行 J/]o WC`u
clearing cheque 交换支票 "u Of~e"
clearing house 结算所;票据交换所 y,y/PyN)
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 C>JekPeM
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 J:g<RZZ1
clearing member 结算会员 W>q*.9}Y"
Clearing Members' Fund 结算会员基金 ;9p#xW6
clearing participant 结算参与者 X]zCTY=l
clearing rebate 结算费用的回佣 AT%*
~tr
Clearing Rules [SEHK Options Clearing House Limited] c#\ah}]Vo
《结算规则》〔联交所期权结算所有限公司〕 ]5o0
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 F=
_uNq
Clerk to the Board of Review 税务上诉委员会书记 n!kk~65|
client 客户;委托人;当事人 J+3\2D?
client agreement 客户协议 JK(`6qB>(6
client confidentiality 客户保密的责任 "q9~C
client money 客户款项 y"|K
|QT
client statement 客户结单 ]/ZA/:Oa+
clients fund 客户资金 Q*09E
close 结算;收市;收盘 gJ FR1
close a position 平仓;轧平头寸 =2.tu*!C
close company 股份不公开的公司 -!'Oy%a#
close higher 收市时价位较高 {(m+M
close lower 收市时价位较低 Qm35{^p+
close mixed 收市时荣辱互见 n=<NFkeX
close of exchange 交易所停市 1R'u v4e
close of financial year 财政年度终结 ?Kx6Sf<i
close out 平仓 !q~X*ZKse
close out a long position 平长仓 L~*|,h
close out a short position 平空仓 >zPO>.?h7T
close steady 收市时价格稳定 KAj"p9hq+k
close the gap 弥补差距 y'J:?!S,Yu
closed position 平仓 Cbgj@4H
closed-end investment corporation 股份固定的投资公司 G*P[z'K=
close-out price 抛售价格 KXoL,)Hl
closing account 决算帐户 jgo e^f
closing balance 期终结余;收市结余 bc3|;O
closing price 收市价;收盘价 hw&ke$Fg#
closing quotation 收市价;收市行情 f
pv= P
closing rate 收市汇价;收盘汇率 90
closing transaction 平仓交易 ewb*?In
clothing levy 成衣税 e={k.y}x}
club deposit 零存整付存款 s"I-YFP%c
Code of Aid 《资助则例》 JDC=J(B
Code of Banking Practice 《银行营运守则》 ?o2;SY(-
Code of Best Practice [Stock Exchange of Hong Kong Limited] bn0"M+7)f
《最佳应用守则》〔香港联合交易所有限公司〕 tyc8{t#Z
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〕 i&A{L}eCr:
Code of Conduct for Persons Registered with the Securities and Futures Commission ]4Nvh\/P9
《证券及期货事务监察委员会注册人操守准则》 kJ%{ [1fr
code of practice 实务守则;经营守则;执业守则 %/{IssCR7
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 :`:xP
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 e+NWmu{<_
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 SL[rn<x|
Code on Pooled Retirement Funds 《集资退休基金守则》 r5f^WZ$-
Code on Share Repurchases [Share Repurchase Code] u/z,92mmS
《公司购回本身股份守则》〔《股份购回守则》〕 @MNl*~'$.[
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 >]>0KQfO
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 GwgFi@itN
co-debtor 共同债务人 <T(s\N5B=
co-financing scheme 共同融资计划 f:_=5e
+
cognizance 证明令 7MKD_`g
coin 硬币 6!4';2Q
coin replacement programme 硬币取缔计划 jK3giT
coin set 套装硬币 sFbfFUd
coinage 硬币 %)zk..K{l
Coinage Security Fund 硬币发行基金 17e=GL
cold call 主动与准客户接触 ]XmQ]Yit
collapse in prices 价格下泻;价格下挫;价格暴跌 ]WTf< W<
collateral 抵押品 cDfx)sL
collateral bond 担保债券 J9g|#1G
collateral loan 抵押贷款 @)9REA(U
collateral security 附属抵押品 _aVJ$N.
collection 征收;收取 fp9rO}##
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 KjO-0VMN3
collection of betting duty 收取博彩税 U5|B9%:&
Collection Office [Inland Revenue Department] 收税处〔税务局〕 A;odVaH7
collective consumption 集体消费 o^6jyb!j
Collector 收税主任 5iP8D<;o5
Collector of Rates 差饷征收官 $8jaapNm@
Collector of Stamp Revenue 印花税署署长 lo"j )Zt
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 +#0~:&!9
combined surplus 合并盈余 pNP_f:A|
combined visible and invisible trade account 有形及无形贸易合并帐目 2K3MAd{
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 BqQ] x'AF
commemoration coin 具纪念性的硬币 0Xp
nbB~~I
commencement of winding-up 清盘开始 KA`0g=
commerce and industry sub-index 工商分类指数 ,Qat
commercial activity 商业活动
~q*i;*
commercial bank 商业银行 #]@9qPyn
Commercial Bank Act of Norway 《挪威商业银行法》 Sbp
Commercial Banks Law 《商业银行法》 -&@]M>r@
commercial borrowing 商业借款 ~D*b3K8X
Commercial Code of Japan 《日本商法》 *U
M!(
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 g8KY`MBnC&
commercial invoice 商业发票 FX7M4t#<
commercial letter of credit 商业信用证 <} &7 a s
commercial loan 商业贷款;商业放款 }I\-HP8!gv
commercial paper 商业票据 q1H~
|1
commercial paper market 商业票据市场 w
nWgy4:
commercial registry 商业登记处 F@<O;b#Ip
commercial return 商业回报 b9`i Z
commercial sale 商业销售 5bXHz5i
commercialization 商品化 ooY\t +
commercially viable 具商业利益;有利可图 tzPC/?
Commerzbank AG 西德商业银行 4e}{$s$Xx
commission 佣金;委员会
[ne"
T
Commission des Operations de Bourse of France 法国证券事务监察委员会 FtN}]@F
commission house 佣金行;代办行 F#B5sLNb
commission payable 须付的佣金 &&&9
commission rebate 佣金回扣 uWh|C9Y!A
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 Vz'HM$
Commissioner of Banking 银行监理专员〔银监专员〕 :VJV 5f{
Commissioner of Estate Duty 遗产税署署长 /oFc03d
Commissioner of Inland Revenue 税务局局长 J,RDTXqn
Commissioner of Insurance 保险业监理专员 0D<TF>M;pn
Commissioner of Rating and Valuation 差饷物业估价署署长 !5&%\NSv
commitment 承担;已承担的开支;承担额;承担项目 ?d4Boe0-a2
commitment fee 承诺费 R+d<
fe
Committee of the Hong Kong Association of Banks 香港银行公会委员会 inZi3@h)T
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 '[Xl>Z[
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 BMdSf(l
Committee on Payment System [Hong Kong Monetary Authority] Gbn4*<N
支付系统委员会〔香港金融管理局〕 V'j@K!)~xR
Committee on Unit Trusts [Securities and Futures Commission] Rnr#$C%
单位信托委员会〔证券及期货事务监察委员会〕 -3` "E%9
Commodities Dealers' Deposit Fund 商品交易商按金基金 9^au$KoU
Commodities Trading Commission 商品交易事务监察委员会 4#_$@ r
commodity 商品 BB63xEx
commodity classification 商品分类法 U-eI\Lu
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 9qr UM`z$g
commodity dealer 商品交易商 Fom>'g*
commodity exchange 商品交易所 1Fs-0)s8
Commodity Exchange Compensation Fund 商品交易所赔偿基金 p-,Iio+
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 b~*i91)\
commodity flow method 商品流动法;商品流通法 0yz~W(tsm
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 'PpZ/ry$
commodity futures contract 商品期货合约 k1#5nYN.
commodity market 商品市场 ;\x~ '@
commodity tax 商品税 nkRK+~>
commodity trading adviser 商品交易顾问 +;dXDZ2
commodity trading adviser's representative 商品交易顾问代表 781]THY=
commodity trading advisory contract 商品交易顾问合约 ddoFaQ8
commodity warrant 商品期权证 g_vm&~U/'
commodity-based investment 以商品为基础的投资 3 z=\.R
common fund 共同基金 [Tp%"f1
common property 分权共有财产 &{ ZSE^
common share 普通股 !R6ApB4ZI
common stock 普通股 NI.`mc6Xd
Commonwealth Bank of Australia 澳洲联邦银行 y(}Eko4u5
Commonwealth Development Corporation 英联邦发展公司 Bc<n2 C0
Commonwealth Finance Ministers Conference 英联邦财长会议 Yb6q))Y
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 +xp*]a
Commonwealth income tax 英联邦入息税 B.*"Xfr8
Commonwealth Preference 英联邦特惠制 _*E!gPO
communal property 公有财产;公有产业 .YR8v1Cp
communication expenses 通讯费用 NAJVr}4f
Community Preference 欧共体特惠制 *ik/p
commutation of pension 退休金的折算 )xt4Wk/
commuted gratuity 折算酬金 bi$VAYn.^
commuted pension gratuity 经折算的退休酬金 u-szt ? O|
Companies Act [United Kingdom] 《公司法令》〔英国〕 1TZPef^y
Companies Handbook 《上市公司手册》 ")%r}:0
companies inspector 公司检查员 /2XW
Companies Liquidation Account 公司清盘帐户 :gf;}
Companies Ordinance: Information to be Included in a Rights Issue Prospectus O%g\B8;
《公司条例:供股章程须载有的资料》 uR_F,Mp?%u
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》 8+&JQ"UaB
Companies Registration Officer 公司注册主任 :YNp8!?T?
Companies Registry 公司注册处 3=-
})X;
Companies Registry Trading Fund 公司注册处营运基金 LT_iS^&1
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 [s}/nu~U
Company Formation and Enforcement Division [Companies Registry] wf9z"B
公司成立及条例执行部〔公司注册处〕 !ni>\lZ
company in which the public are substantially interested 由公众拥有相当权益的公司 z"UPyW1?
company limited by guarantee 担保有限公司 O('Nn]wo~9
company limited by shares 股份有限公司 mCdgKr|n
company register 公司登记册 )yj:PY]
company registration fee 公司注册费 78]gtJ
company with limited liability 有限法律责任的公司 ;Z9IZ~
company's memorandum 公司组织章程 <
kP+eD
company's reserve 公司储备 $Q/Ya@o
comparative advantage 比较优势;比较利益 Z 0*%Rq
compensation 补偿金;赔偿 9 Cvn6{
Compensation Committee [Stock Exchange of Hong Kong Limited] |"7Y52d
赔偿委员会〔香港联合交易所有限公司〕 FjFwvO_.
compensation from insurance 保险赔偿 SaO3zz@L
compensation fund 赔偿基金 c-8!#~M(
compensation fund levy 赔偿基金征费 o8ppMM8_R[
compensation rate 补偿率 8omC%a}9m
Compensation Review Committee 赔偿检讨委员会 Z<"K_bj
compensation scheme 赔偿计划 4l @)K9F
compensation trade 补偿贸易 ?KP}#>Ba@
compensation value 补偿值 Ns=AjhLc z
compensatory payment 补偿付款 CdZ BG
competition and pricing strategy 竞争与定价策略 >]?H`>4(
competitive edge 竞争优势 \ZH&LPAY
competitive price 具竞争力的价格
4["&O=:d
competitive tender 竞争性投标 xs!p|
Compliance Committee [Stock Exchange of Hong Kong Limited] lZWX7FO'
监察委员会〔香港联合交易所有限公司〕 L*]0"E
component of expenditure 开支组成部分 >oJkJ$|wU
Composite Consumer Price Index 综合消费物价指数 o6L9UdT
composite index 综合指数 zoZH[a`H
composite rating 综合评级 2UadV_s+s
composite return form 综合报税表 Zyye%Ly
Composite Securities and Futures Bill 《证券及期货综合条例草案》 1-VT}J(
composite tax return 综合报税表 %*W<vu>H
composition 组合成分;债务重整协议 F
L=,YP
composition of earnings 收益组合成分 \x+3f
compound increase 复合增加率;复合增长率 ||eAE)
compound interest 复利 .p&Yr%~
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 Q@QFV~
comprador note 买办票据 ^b-18 ~s
comprador order 买办付款令票 ^^Jnv{)
comprehensive income tax 综合所得税 sl|_=oXT
comptroller 审计主任 DQXS$uBT
compulsory liquidation 强制清盘 23ze/;6%A
compulsory winding-up 强制清盘 g,kzQ}_
computation 计算;计算表 ^g>1U5c
computational procedure 计算方法 ;#k-)m%
computer audit programme 电脑审计程序;电脑核数程序 r\M9_s8
concentrated position 集中持仓量 ra6o>lI(,
concentration risk 资金集中风险;集中融资风险 rg QEUDEQ
concept stock 概念股 jC, FG'P
concession 特许权;宽减措施;优惠
l]_=:)" ]
concession contract 特许经营权合约 yR71%]*.
concessionary rate 优惠率 C)RBkcb
concordat 协定;契约;国际监管条约 K%j&/T j1
condition 条件 acW'$@y9?N
conditional endorsement 附有条件的背书 lU2c_4
conditional offer 有条件要约 7Z,/g|s}z
conditional sale agreement 有条件售卖协议 HOi C
conditions of tender 投标章程 `a]44es9q
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》 @aG&n(.!u*
conduct of business standard 业务操守准则 , c;eN
Confidentiality Understandings 保密谅解文件 z2yJ#
confirmation letter 确认书 /Cr/RG:OX
confirmation of mail transfer 信汇证明书 2+"r~#K*
Confirmation of Payment 已缴税证明书 Mi7y&~,
confirmed letter of credit 保兑信用证 Y}STF
confirming bank 保兑银行 u{f*
M,k
confiscation order 没收令 ,^'R_efY
connected transaction 关连交易 \5><3*\
consensus capitalism 共识资本主义 B]iP't\~
conservative investor 保守投资者 p@Q5b}xCG_
consideration 代价;对价;约因 |M~ON=
consideration issue [listing method] 代价发行〔上市方式〕 O&Z'r
consideration other than cash 现金以外的代价 v."Dnl
consignee 收货人;代售人 }
:?.>#
consignment 托运;寄售 8;\sU?
consignor 付货人;托运人;寄售人 FG-L0X
consolidated account 综合帐目 @R2at
consolidated account expenditure 综合帐目开支 kCP$I732
consolidated balance sheet 综合资产负债表 eE8ULtO
consolidated cash deficit 综合现金赤字 mZvG|P$}
consolidated cash surplus 综合现金盈余 x4K`]Fvhl
consolidated enterprises sectorial index 综合企业分类指数 I$q>
consolidated net earnings 综合净收益;综合净盈利 yJ2B3i@T4
consolidated net profit 综合净利润;综合纯利 4FMF|U
consolidated policy 综合保单 4dh+
consolidated price 综合价格 Tupiq
consolidated profit and loss account 综合损益帐;综合损益表 &xSa7FY
consolidated public sector expenditure 公营部门综合开支 % 4 ~l
consolidated revenue account 综合收入帐 /CX VLl8~
consolidated shareholders' fund 综合股东资金 }At{'8*n
consolidation of shares 股份合并 .p6+l!"
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 lPP,`
consortium company 财团公司 7v"lNP-?jU
consortium loan 银团贷款 i u]&;
constant dollar figure 固定币值 "4xfrlOc
constant market price 固定市价 _D!g4"
constant price 固定价格 %@J1]E;
constant price series 固定物价计算数列 6L4$vJ
constant rate 固定比率 |;vi*u
constituent stock 成分股 @ GDX7TPV
constitution 章程;组织章程 @e2}BhB2
construction output 建造产出量 i8pU|VpA
constructive trust 法律构定信托 '3(l-nPiG^
consultant accountant 顾问会计师 %Kb9tHg
consultant's fee 顾问费 x8#ODuH
Consultation Paper on Proposed Regulation on Share Margin Financing Xa9TS"
《监管股票按贷财务的建议谘询文件》 +Ezgn/bS&
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability Cpl;vQ
《有关联交所检讨董事资格的程序的谘询文件》 wzWbB2Mb5
consumer behaviour 消费者行为 [IBQvL
Consumer Council 消费者委员会 4rNL":"O
consumer credit financing operation 消费者信贷业务 rXi uwz\
consumer demand 消费者需求 .m4;^S2cO
consumer durables 耐用消费品 F@<0s&)1
consumer expenditure 消费开支 `iShJz96
consumer goods 消费品 bha?eN
consumer market 消费市场 {{yt*7k {
consumer price 消费物价 e(B9liXM
Consumer Price Index [CPI] 消费物价指数 b!>\2DlyJ
Consumer Price Index (A) 甲类消费物价指数 QDmYSY$
Consumer Price Index (B) 乙类消费物价指数 2ef;NC.&n
Consumer Price Index Classification System 消费物价指数分类法 ,d,\-x-+/
Consumer Price Index Report 《消费物价指数月报》 ]gb=
Consumer Price Index series 消费物价指数系列 $ItF])Bj5N
consumer price inflation 消费物价上涨 vP-M,4c
Consumer Representative Action Fund 消费者集体诉讼基金 %'Xk)-+y
consumer sentiment 消费意欲 <g2_6C\j
consumer spending 消费开支;消费支出 wFn[9_`*
consumption expenditure 消费开支 &lc8G
consumption pattern 消费模式 |BU+:+
consumption product 消费产品 kMxazx1
consumption tax 消费税 748CD{KxW
contango 交易延期费;延期交割费;期货溢价 h rN%
contingencies warrant 紧急拨款令;应急支款授权书 4jmK].
contingency 应急费用;意外开支准备金 -#&kYK#Ph
contingency allowance 应急准备金 L):U"M>]=
contingency sum 应急费用;意外开支准备金 pb;")Q'
contingent assets 或有资产 7YIK9edP
contingent debt 或有债权;待确定债务 !cEG}(|h
contingent interest 待确定的权益 cd@.zg'sYn
contingent liabilities 或有负债 mXWTm%'[
contingent profit 或有利润 Fw4*
contingent right 或有的权利 ,\PVC@xJ
continue to hold a deposit 继续持有存款 nY?
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 -C7 FuD[Xw
continuing rent 连续租金 uYO|5a<f~
continuing trustee 留任受托人 w2gf&Lc\
continuous licensing system 长期持牌制度 1' w:`/_
Continuous Net Settlement System [CNS System] 持续净额交收系统 ^+70<#Xc
contra account 对销帐户 |?m` xO
contra flow 资金回流
0au)g!ti
contra item 对销项目 > 6CV4 L
contra transfer 对销转拨 9|r* pK[
contract 合约 i^Ut015q%
contract for difference 差价合约 5rxA<Gs
contract for service 服务合约 %uESrc-;
contract for settlement 平仓合约 SqPtWEq@P
contract note 成交单据 A]`:VC=IU
contract of copartnery 合伙合约 ;I6s-moq_
contract of indemnity 弥偿合约 {kB `>VS
contract of insurance 保险合约 7G2PMe;$m
contract of reinsurance 再保险合约 ^y.UbI
contract price 合约价格 Qu*1g(el!o
contracting party 订约人;立约人;缔约国 9>*c_
contractual agreement 合约协议 Rhgj&4
contractual commitment 合约承担 5OLQw(E
contractual joint venture 合约式联营企业 6Y*;{\Rd
contractual mutual fund 合约互惠基金 T`YwJ6N
contractual right 合约权利 '%iPVHK7
contractual savings fund 合约储蓄基金 =C7
khE
contributed surplus 实缴资本盈余 $K}.
+`vVO
contribution 出资;供款;捐款;分担款项 g$37;d3Tx
contribution account 供款帐户 wGKo.lt
contribution to gross domestic product 在本地生产总值中所占比率 {+T/GBF-K=
contribution to investment 出资额 *MM#Z?mP
contribution to pension fund 退休金供款 lP<I|O=z
contributor 供款人;出资人;捐助人 I`B'1"{
contributory 分担人 -e -e9uP
contributory scheme 供款计划 uGtV}-t:
contrived cessation of business 有预谋的停业 ;<Qdy`
T
control 控制权;控制;管制 3!9Z=-tD
control of a company 公司的控制权;公司控股权 {")\0|2\x
control of business 业务的控制权 F3E[wdT
controlled company 受控制公司 +Ghi}v
controller 控制人;控权人;会计长 7!V@/S}7
controller of an authorized institution 认可机构控权人 #*$p-I=
controlling company 控股公司 ?Hz2-Cn
controlling interest 控制权益;控股权益 n@>wwp
controlling officer 管制人员 /Bv#) -5
controlling officer's report 管制人员报告 lJ
controlling shareholder 控股股东;持有控股权的股东 I*)VZW
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》 >l1r,/\\
conventional lending 传统放款;常规放款 X)Gp7k1w
conversion 兑换;换算;转换〔证券〕 b Y8GA
conversion factor 换算因数 X T>('qy
conversion of stock 公债的转换 (|h:h(C
conversion rate 兑换率;换算率;转换价格〔证券〕 _9If/RD
convertibility 可兑性;兑换性;自由兑换 =7/-i
convertibility undertaking 兑换保证 4SVW/Zl.?
convertible 可兑换;可换股 t8J/\f=
convertible currency 可兑换货币 Cnh|D^{s
convertible debenture 可转换债权证 }0/a\
convertible loan stock 可转换股的债权股额 HCnf2td
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 b)}+>Wx
conveyance 转易;转易契;财产转让证书 mV\$q@sII
conveyance of property 财产转让 n'w,n1z7
conveyance on sale 售卖转易契 &y.dmW
conveyancing fee 业权转易费 :hqZPajE
conveyancing scale charges 物业转易收费标准 [1Dm<G
u@
cooling-off period 冷静期 a|qsQ'1,;
co-owner 共同拥有人;分权共有人 _n O.-
co-partner 共同合伙人 |ng%PQq)
co-partnership 共同合伙 'p}`i/
Copenhagen Stock Exchange 哥本哈根证券交易所 BW K IbG
core capital 核心资本 DZ`k[Z.VZ
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons ,@CfVQz
《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》 Yv\!vW7I
Core Principles for Effective Banking Supervision [Basle Committee] 9C}qVoNu
《有效监管银行业的主要原则》〔巴塞尔委员会〕 ExhL[1E
cornering “夹仓”;轧空;囤积居奇 +<(a}6dt
corporate borrower 借款公司;借款机构 \HSicV#i
corporate business 公司企业;公司业务 O.\h'3C
Corporate Communications Department [Stock Exchange of Hong Kong Limited] YMzBAf
企业传讯部〔香港联合交易所有限公司〕 mb1IQ &
corporate customer 公司客户 gY5l.&
corporate dealer 公司交易商 o:\XRPB
Corporate Finance Division [Securities and Futures Commission] s-D?)
企业融资部〔证券及期货事务监察委员会〕 d<T%`:s<
Corporate Finance (D.T.C.) Limited 协联财务有限公司 vA>W9OI
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 rw u3Nb
corporate governance 公司管治 &=w|vB)(p
corporate income tax 公司所得税 {BOLPE-
corporate investment adviser 公司投资顾问 PdE>@0X?M
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 rK=6]j(K
corporate plan 公司计划 uw_?O[ZA[
corporate practice 执业法团 >4)g4~'n!
corporate profits tax 公司利得税 L#j/0IHD
corporate savings 公司储蓄 g9V.13k
corporate service tax 公司服务税 h|W%4|]R)
corporate signature 法团的签名 n<R \w''x
corporation 法团;公司 %C*^:\y
corporation bond 公司债券 @YZ
4AC
corporation stock 公司股证;地方债券〔英国〕 uWc: jP
corporation tax 公司税 myvh@@N
correction phase of stock market 股市调整期 xqWj|jA
Correctional Services Industries Suspense Account 惩教工业暂记帐 P;GprJ`l
corrective affidavit 修正遗产申报誓章 &oN/_7y
correspondent bank 代理银行 2%YXc|gGT
Cosmos Finance Limited 宇宙财务有限公司 otq,R6 ^
cost 成本;费用;价格 l>Av5g)
cost centre 成本中心 Mq+<mX7
cost competitiveness 成本竞争力 l2/@<0P
cost control 成本控制;成本管理 pGkef0p@
cost convention 原值成本法;成本惯例 qZsnd7o{l.
cost effectiveness 成本效益;经济效益 _S5gcPcF"
cost efficiency 成本效率 p7 [(z
cost element 成本要素 d}% (jJ(I
cost flow 成本流转 [=~!w_
cost input 投入资金 ^x3EotQ\
cost management information system 成本管理资料系统 ND,`QjmZ
cost of an asset 资产成本 W-Of[X{<
cost of borrowing 借贷成本 Czh8zB+r
cost of capital 资本成本;资金成本 jtLnj@,
cost of installation 安装费 .0
X$rX=
cost of issue 招股费用;发行股份费用 $rB!Ex{@ac
cost of living 生活费用 FO^24p
cost of transmitting 传送费用 8MQbLj'H
cost overrun 成本超支 fLM.kCD?u
cost price 成本价格 BhkAQEsWTQ
cost price structure 成本价格结构 |Gc&1*$
cost to the revenue 政府收入的损失;政府减少的收入 p">WK<N
cost-benefit analysis 成本效益分析 O3xz|&xY&
cost-benefit study 成本效益研究 3_U\VGm
cost-book company 以成本帐原则组成的公司 bL
MkPty
cost-effectiveness analysis 成本效益分析 sH@ &*
costing 成本计算;成本计算法 Nuq(4Yf1W
costing and pricing policy 成本及定价政策 s((b"{fFb
costing exercise 成本计算工作 !PI0oh
costing review 成本检讨 kaC+I"4c
cost-of-living allowance 生活津贴 ~Jxlj(" 0(
cost-of-living index 生活指数;生活费用指数 `D"1
gD}{A
cost-plus pricing 成本加成定价法 s
kY0 \V
cost-push inflation 成本推动的通货膨胀 _Q^y_f
cost-recovery basis 收回成本的原则 )u
Qvt-
cost-related charges 依成本而定的收费 Q'C4pn@
cost-related fee 依成本而定的收费 (xQI($Wq*M
co-surety 共同担保人 o{g@Nk'f
co-trustee 共同受托人 ++gPv}:$X
cotton futures 期棉 M;PlSb
Council of SEHK 联交所理事会 o[imNy~ ~
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 #'KY`&Tw&
counterclaim 反申索 <L%HG
counterfoil 联页〔收据〕;存根〔支票〕;票根 x' ?.~
counter-guarantee 反担保 9<w=),R`8
counter-inflationary policy 反通货膨胀政策 %cd]xQpCp
countersignature 副署签名;连署签名 d(\ 1 }l
country debt provisioning 债务国坏帐准备 IY~
{)X
country of beneficial ownership 实益拥有国 `43vxcMg
coupon 息票;赠券 $'y1Po'2
coupon rate 息票利率 n }TTq6B
cover 保证金;承保范围;补仓 KG-UW
cover note 临时保单 T77)Np
cover short position 补仓;填平空仓 sq48#5Tc^r
coverage 保额;承保范围 (\tq<h0
covered call 备兑认购期权 |<'10
covered option 备兑期权 }il%AAI9}r
covered warrant 备兑认股权证 EO"=\C,
crash 狂泻;暴跌;崩溃 Jfe~ ,cI
creation of new heads and subheads 开立新总目及分目 PQQgDtiH
credit 信用;信贷;信用证;贷项 R:BBF9sK?
credit advice 贷项通知书 VBhE{4J
credit agency 征信所;信用调查机关 Fr<Pe&d