C: 8E8N6
hzI|A~MFB
calendar year figure 历年数字 @q"m5
call 催缴通知;认购期权 25NTIzI@@
call deposit 通知存款;活期存款 t=*@yQ
nB
call loan 短期同业拆借;通知贷款 yA)(*PFz
call margin 补仓;追加保证金 =
pI?A^
call market 短期同业拆放市场 TLd `1Ac
call money 短期同业拆借;活期贷款 [kqYfY?K
call option 认购期权;看涨期权 zNY)'
call price 赎回价格;提前赎回价 _{Sm k[
call warrant 认购认股权证;回购认股权证 M:P0m6ie
callable share 可收回股份;可兑付股份 R(-<BtM!-
called up share capital 已催缴股本 }BiiE%a
Canadian Dollar [CAD] 加拿大元 $2<d<Um~z
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 ^/5XZ} *
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 #/NS&_Ge0s
cancellation price 取消费 ,jC3Fcly
cap 上限 ATy*^sc&"
capital 资本;资金 <BSc* 9Q
Capital Accord 《资本协定》 P_c,BlfGMH
capital account 资本帐;非经常帐 oW^*l#v
capital account commitment balance 资本帐承担额结余 gORJWQv
Capital Adequacy Directive [CAD] 《资本充足指引》 w=|GJ0
capital adequacy ratio [CAR] 资本充足比率 *=fr8
capital allowance 资本免税额 2DB7+aZ*
capital alteration 资本变更 :5/Uh/sX
capital and liabilities ratio 资本负债比率 2 o#,kGd
capital and liquidity requirement 资本与流动资金的规定 4O:W#bx
capital appreciation 资本增值 |A%<Z(
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 :QWq"cBem
capital assets 资本资产 J*l4|^i<
capital at risk 风险资本 oQv3GpO
capital base 资本基础;资金基础 \}~s2Y5j
capital charges 资本支出;资本费用 Y-'78BJk
capital commitment 资本承担 *xE,sj+(
capital contribution certificate 出资证明书 jqH3J2L
capital convergence 划一资本充足比率 U:MPgtwe
capital cost 资本成本;建设成本;建设费用 G60R9y47c
capital cover 资本保证 ork=`};
capital deficit 资本亏绌;资本赤字 AW#<i_Ybf
capital divided into shares 资本分成股份 Z4){
7|~a
capital element 资本因素;资本部分
t8+_/BXv
capital equipment 资本设备 k<RZKw Qc
capital expenditure 资本开支;非经常开支 6l$L~>
capital expenses 资本费用 lCF`*DM#
capital financing 筹集资本;以非经常收入支付非经常开支的结算 `xiCm':
capital flow 资金流量 \m=?xb8
f
capital formation 资本形成;集资 Z_gC&7+
capital formation figure 资本组合数字 (Y+N@d
capital fund 资本基金 (~$/$%b
capital gain 资本增益;资本增值 m~lpyAw
capital gains tax 资本增值税 ?<Y+peu
capital goods 资本财货;资本货物 p#SY /KIw
capital grant 非经常补助金;非经常拨款;建设补助金 U$H@ jJ*
capital grant cycle 建设补助金周期 # wc \T
capital injection 注入资本;注资 k z"3ZDR
capital input 投入资本 Y%|@R3[Nk
capital intensity 资本密集度 eUl/o1~mXa
capital intensive 资本密集 l{VSb92f
capital investment 资本投资 'xv8Gwf"
Capital Investment Fund 资本投资基金 =&!HwOnp
capital loss 资本损失 kAM1TWbaVQ
capital maintenance 资本保值;资本保留 <`!PCuR
capital market 资本市场;资金市场 .)|a2d ~F
capital market instrument 资本市场票据 GpbC
M~x
capital money 资本款项 cECi')
capital money subject to a trust 信托财产资本 htm{!Z]s0
capital movement 资本流动 q>s-Y|
capital nature 资本性质 4wi(?
capital outlay 资本支出 Xnuzr"4u
capital portion 资本部分 /U6%%%-D`
capital profit 资本利润 \<vNVz7.D
capital project 基本工程项目;非经常开支项目 dr{y0`CCN
capital receipt 资本收入 cL8#S>>u.
capital redemption 资本赎回 Omi^>c4G
capital redemption business 资本赎回业务 ?EU\}N J
capital redemption contract 资本赎回合约 N~pIC2Woo
capital redemption reserve 资本赎回储备 r}u%#G+K,
capital reduction 资本减缩;减资 I
_i6-<c.Q
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] Dml*T(WM>
股本削减计划〔香港联合交易所有限公司〕 XJ!(F#zc
capital repayment 偿还资本 o{*ay$vA]
capital reserve 资本储备;后备资本 0)9"M.AIvo
capital revenue 资本收益;非经常收入 55t\B ms{
capital spending 资本开支;资本支出;非经常开支 l7JY]?p
capital stock 股本 5cK@WE:
capital stock subscription 认缴股本;认购股本 Px5t,5xT8
capital subsidy 建设津贴;基本建设津贴 'SLE;_TD
capital subvention 非经常资助金 o5\b'hR*#
capital sum 资本额 Aa?I8sbc
capital tax 资本税
u@p?
capital transfer tax 资本转移税 )'Wb&A'
capital turnover 资本周转率 M}DH5H"s
capital value 资本价值 qQxz(}REu9
capital works project 基本工程项目 0aR,H[r[?
Capital Works Reserve Fund 基本工程储备基金 JK#vkCkyM
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 Ufo>|A6;$
capitalization 资本化;资本总额 5FC4@Ms`
capitalization of interest 利息化作本金 2JmZ{
capitalized interest 化作本金的利息 1\dn1Hh
capitalized loan 转作资本的贷款 4gdY`}8b^}
capitalized value 资本还原值;资本化价值 /w]&t\]*
capitation grant 按人计算的补助金 k:A|'NK~
captive insurance business 专属自保保险业务 "0jJh^vk
car insurance 汽车保险 kW6%32
Caribbean Development Bank 加勒比开发银行 8*g ^o\M
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] t ]c{c#N/
意大利嘉利堡银行 Io2mWvu?5
cartel 同业联盟;卡特尔 E?PGu!&u
cartelized rates system 联营式利率制度 .Qt4&B
cash 现金;现款 PiLJZBUv
cash accounting system 现金会计制度 5/m$)wE
cash acquisition 以现金投资所得的资产 <-UOISyf
cash allowance 现金津贴 J
NC
cash assets 现金资产 ,pq{& A
cash at bank 银行现金;银行存款 R*1kR|*_)
cash balance 现金结余 *jzLFuWIG
cash basis 现金收付制;收付实现制 "`A :(<x
cash basis accounting 现金收付制会计;收付实现制会计 !c<w SQ,
cash bonus 现金红利 =He.fEy
cash book 现金出纳帐;现金簿 pz_e =xr
cash client 现金客户 LT+3q%W.UC
cash commission rebate 现金回佣 dMl+ko
cash compensation 现金补偿 YEYY}/YX
cash contribution 现金承担额;现金分担额 ,6<"
cash cost 直接费用;现金成本 7s'- +~
cash coupon 现金礼券 $e\N+~KNCy
cash credit 现金信贷 lS{r=y_0.
cash deficit 现金赤字 kvsA]tK.
cash deposit and withdrawal 现金收支 v7trr W}
cash disbursement journal 现金支出日记簿 {bF1\S]2
cash disbursement slip 现金支出传票;现金支出单 0)uYizJce
cash flow 现金流量;银根 }xn_6
cash flow lending 流动现金放款;无抵押融资 vxN0,l
cash flow statement 现金流量表;现金流动表 Cd#E"dY6
cash flow surplus 现金流量盈余 eukA[nO7G
cash in hand 库存现金;手头现金 !- ~X?s~L
cash in till 备用现金 \tJFAc
cash in transit 运送中现金;在运现金 ;n#%G^!H
cash input 投入现金 9x~-*8aw
cash input figure 现金投入数字 OIaYHA
cash limit 现金支出限额;现金限额 3$M3Q]z
cash margin 现金保证金 0? Yz]+{C
cash market 现货市场;现金交易市场 E\2Ml@J
cash offer 现金要约;现金补偿额 8{&["?
cash payment 现金付款;现金支付 Sn3:x5H,l
cash position 现金头寸 ^9"KTZc-*
cash price 现金价格 E\)eu1Hw4B
cash receipts journal 现金收入日记簿 Mxz,wfaH>
cash receiving slip 现金收入传票;现金收入单 L x|',6S
cash settlement 现金结算 d-!<C7O}
cash surplus 现金盈余 8zQfY^/{M
cash with order 订货付现;凭票即付 qFRdg V>8
cashier's order 银行本票 _; ]e@
cashier's order outstanding 未承兑的银行本票 >cOeiK
cash-limited subhead 有现金支出限额的分目 0x)dnq\
cash-sweep 现金彩票活动 v%{0 Tyk
casual client “散客”;“散户” WXUkuO
CCASS Depository 中央结算系统证券存管处 +p:Y=>bTj
CCIC Finance Limited 中芝兴业财务有限公司 >kY p%r6
cedant 分出者 G`]w?Di4
ceding company 分出公司 aSaAC7sFk
ceding insurer 分出保险人 k1N$+h
;\
ceiling 上限 l\q}
|o
ceiling price 最高限价 "-i#BjZl/
central bank 中央银行 X,fu!
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 OHp5z?
z
central banking 中央银行业务 ~I_owCVZ
central banking function 中央银行职能 8<PKKDgbfd
Central Clearing and Custodian System 中央结算及托管系统 E[Bo4?s&^
Central Clearing and Depository System 中央结算及存管系统 g@nk.aRw
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 -6E K#!+
central clearing house 中央结算所 H/cTJ9zz
central clearing system 中央结算制度;集体交收系统 y8s=\`~PR
central custody system 中央托管系统 c{88m/;eP
central depository 中央存管处 d!{7r7ob\
central depository system 中央证券存管制度 :\}U9QfCw
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 -@bp4Z=
central rate 中央汇率;中心汇率 a5wDm
Central Registration Hong Kong Limited 香港中央证券登记有限公司 M'jXve(=yF
Central Tender Board 中央投标委员会 Q</h-skLZ
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 E8[XG2ye
centralized budgetary and payments system 集中预算及支付制度 +g\;bLT
centred 12-month moving average 十二个月定位移动平均数 o'UHStk
certificate of approval 批准证明书 ubGs/Vzye
certificate of beneficial entitlement to property 资产权益证书 cx(2jk}6
certificate of compliance 合格证明书;合约完成证明书 LM,fwAX
certificate of deposit [CD] 存款证 ! *a[jhx
certificate of exemption from estate duty 豁免遗产税证明书 [e4![G&y`
certificate of incorporation 公司注册证书;法团注册证书 6$e]i|e
certificate of incorporation of registered trustees 注册受托人法团证书 (r F?If
certificate of indebtedness [CI] 负债证明书 d/j@_3'
certificate of insurance 保险证书 5:gj&jt;)7
certificate of interest 权益证明书;息票 QUP|FIpZ
certificate of means 资产证明书 _PB@kH#
certificate of participation 参与证明书 h`?k.{})M
certificate of payment of profits tax 缴付利得税证明书 !$kR ;Q"/
certificate of preference 特惠税证 jXcNAl
certificate of rateable value 应课差饷租值证明书 B?(4f2yE
certificate of registration 登记证书;注册证明书 #( uj$[o
certificate of satisfaction 清偿证明书 nxRwWj57
certificate of transfer 转让证明书 8M93cyX
certificate to bearer 不记名证明书 F'BdQk3o
certification 核证 CIQwl 6H9
certification fee 核证费 sJ6a7A8)
certified cheque 经银行证明可兑现的支票 zl)&U=4l
certified public accountant [CPA] 执业会计师 sv=^k(d3
certified statement 经证明的报表 !C`20,U
cessation of business 停业 +i)AS0?d
cession 分保 $%He$t
C.F. Finance Company Limited 浙一财务有限公司 fv==Gu%{
chance 机会;中彩机会 1P5LH5
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 !J#.!}3
change of domicile 迁册 /2w@K_Px6
change to estimates 修订预算 BI/y<6#rR
change to the approved estimates of expenditure 核准开支预算的变动 ~gt3Omh
charge 费用;押记;抵押 +qE']yzm!
charge number 税单号码 Bcaw~WD
charge on assets 资产的征税 bF6gBM@*
charge upon general revenue 从政府一般收入中拨款支付 S:Xs'0K_
chargeable 可予征收;应课税的 (Jpm
K O
chargeable agreement for sale 可予征收印花税的买卖协议 aL)Hv k:
chargeable income 应课税入息
|Ylg$?,9*
chargeable normal trading receipt 应课税的一般营业收入 /co%:}ln
chargeable profit 应课税利润 0M\NS$u(Y
chargeable to tax 应课税 3H'*?|Y(#
charged to... 记入……帐目 FfXZ|o$;
chargee 承押记人 `vEqj v
charge-holder 受押人 b`]M|C [5
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 *<dHqK`?C
charging order 押记令 u+DX$#-n!]
chargor's right 押记人的权利 ysth{[<5F3
charitable donation 慈善捐款 5&(3A|P2
charitable trust 慈善信托 \3j)>u,r
charity property 慈善财产 3Uo]>BG
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 ZYKd
charter 章程;特许权 G+C}<S}
charter of incorporation 成立章程 n_;S2KM
chartered accountant 特许会计师 'z](xG<
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 DPeVKyjU
Chartered Institute of Public Finance and Accountancy [United Kingdom] msG3~@q
特许公共财政及会计学会〔英国〕 j0?>w{e
charterer 承租人 ?Ccw4]YO,=
Chase Manhattan Asia Limited 美国大通亚洲有限公司 bX&e_Pd
Chase Manhattan Bank 美国大通银行 T/Q==Q{W:
chattels 实产 "G kI5!
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 i*
gKtjx
Che Hsing Finance Company Limited 浙兴财务有限公司 *[
#*n n
check-and-balance system 制约平衡制度 ^Y<M~K972
Chekiang First Bank Limited 浙江第一银行 [a+4gy
cheque 支票 L5C2ng>
Chiao Yue Finance Company Limited 侨裕财务有限公司 w .l|G,%=
Chiba Bank, Ltd. 千叶银行 o'^phlX
Chicago Board of Options Exchange 芝加哥期权交易所 Z"N(=B
Chicago Board of Trade 芝加哥交易所 j`Nh7+qs
Chicago Mercantile Exchange 芝加哥商品交易所 ITQ9(W
Un
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 kYtHX~@
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 ,4yG(O$)
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 w>vmF cp
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 fO+UHSC
child allowance 子女免税额 N1s.3`
China & South Sea Bank Limited 中南银行 u#!GMZJN
China Affairs Committee [Hong Kong Futures Exchange Limited] *+W6 P.K
中国事务委员会〔香港期货交易所有限公司〕 ;"SZ}
China concept stock 中国概念股 `$f2eB&
China Construction Bank 中国建设银行 ##2`5i-x
China Development Division [Stock Exchange of Hong Kong Limited] "B?R|
Xg
中国发展科〔香港联合交易所有限公司〕 D{W
SKn
China Economic News 《中国经济新闻》 /Mx.:.A&$
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 kU(kU2u%9
China State Bank Limited 国华商业银行 #!1IP~
Chinatrust Commercial Bank, Limited 中国信托商业银行 IadK@?X6j
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 ;YM]K R;
Chinese Bankers Club, Hong Kong 香港银行华员会 ex=)H%_|
Chinese Banks' Association 香港华商银行公会 QA! #s\
Chinese Gold and Silver Exchange Society 金银业贸易场 ~}9Bn)@
Chinese New Year bonus 年奖;年终花红 )1K! [W}t
chit fund 银会 mCK],TOA:
Chiyu Banking Corporation Limited 集友银行有限公司 Mb~~A5
Chiyu Finance Company Limited 集友财务有限公司 b_ZNI0Hp@
Cho Hung Finance Limited 朝兴金融有限公司 Seg#s.
choses in action 无形动产;据法权产 k!9=
chronological book 序时帐簿 *{Yi}d@h(
Chubu Securities Finance Company 中部证券金融公司 R@OSqEnr
Chung Khiaw Bank Limited 崇侨银行 PJ0Jjoh"Y
Chung Nan Finance Company Limited 中南财务有限公司 6."PS4}:
Chuo Trust & Banking Co., Ltd. 中央信托银行 EqoASu
Chuo Trust Asia Limited 中央信托亚洲有限公司 OMi02tSm
Citibank, N.A. 万国宝通银行 p&QmIX]BZ
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 W1;=J^<&1
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 C|9[Al
Citicorp International Limited 万国宝通国际有限公司 =!YP$hf Y
civil debt 民事债项 pOX$4$VR<
Civil Service Pension Reserve Fund 公务员退休金储备基金 Pwg/Vhfh
claim 申索;索偿;债权 :+<t2^)rD
claim equalization fund 申索平衡基金 EZ*t$3.T
claim for refund of property tax 申请发还物业税 Dl&PL
claim of debt 债权申索 xg{VP7
claim on bank 对银行的债权 f~U#z7
claim to dividend 摊还债款申索 G~`'E&/
claimant 申索人;索偿人 U-1VnX9m
claims statistics 申索统计数字 %kJh6J
class of insurance business 保险业务类别 l$=Gvb
class of property 财产类别 prqT (1
claw-back 递减率 u*U_7Uw$
clearance cost 清拆成本 A%P 8c
clearing 结算;票据交换;清算 \4/:^T}*
clearing account 结算帐户 gu^_iU
clearing and settlement system 结算和交收系统 sD2*x T
clearing balance 结算差额 :wSJ-\'$
clearing bank 结算银行 y~x#pC*w
clearing cheque 交换支票 |1lf(\T_
clearing house 结算所;票据交换所 87+.pM|t%
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 F:M/z#:~
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 n$IWoIdbGN
clearing member 结算会员 *&h6*zP?
Clearing Members' Fund 结算会员基金 nrI"k2oA@
clearing participant 结算参与者 +<GrRYbC
clearing rebate 结算费用的回佣 }+*w.X}L
Clearing Rules [SEHK Options Clearing House Limited] 3_C98ClE
《结算规则》〔联交所期权结算所有限公司〕 /i> ?i@O-
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 %7iUlO}}V
Clerk to the Board of Review 税务上诉委员会书记 :a=ro2NH
client 客户;委托人;当事人 N/(ofy
client agreement 客户协议 @Jkui
client confidentiality 客户保密的责任 E7k-pquvE
client money 客户款项 5Ws5X_?d
client statement 客户结单 AL(n*,
clients fund 客户资金 i[o&z$JO
close 结算;收市;收盘 sN"p5p
close a position 平仓;轧平头寸 $ 9S>I'
close company 股份不公开的公司 tN[St
close higher 收市时价位较高 K<RmaXZ
close lower 收市时价位较低 0BT;"B1
close mixed 收市时荣辱互见 )o86lH"z
close of exchange 交易所停市 P_kaIPP
close of financial year 财政年度终结 -hQ96S8
close out 平仓 H]Y#pLu|
close out a long position 平长仓 UB5}i('L
close out a short position 平空仓 *iPs4Es-
close steady 收市时价格稳定 ,:c:6Y^
close the gap 弥补差距 6.k^m&-A
closed position 平仓 -6AOK<kfI
closed-end investment corporation 股份固定的投资公司 9cl{hdP{
close-out price 抛售价格 Z@<q/2).|
closing account 决算帐户 }m9S(Wal
closing balance 期终结余;收市结余 f:n] Exsy
closing price 收市价;收盘价 qK<aZ%V
closing quotation 收市价;收市行情 FrgW7`s[A
closing rate 收市汇价;收盘汇率 YN_X0+b3C
closing transaction 平仓交易 x&QNP
clothing levy 成衣税 /;zZnF\e
club deposit 零存整付存款 37%`P\O;s
Code of Aid 《资助则例》 >|v=Ba6R0
Code of Banking Practice 《银行营运守则》 p
Z0=
Code of Best Practice [Stock Exchange of Hong Kong Limited] eL>K2Jxq
《最佳应用守则》〔香港联合交易所有限公司〕 Z'voCWCd
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〕 5Xp$yX =
Code of Conduct for Persons Registered with the Securities and Futures Commission 9` OG
《证券及期货事务监察委员会注册人操守准则》 ,G916J*XA
code of practice 实务守则;经营守则;执业守则 jK&
Nkp
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 iSnIBs9\
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 Kh>?!`lL
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 9m%7dsv
Code on Pooled Retirement Funds 《集资退休基金守则》 e@='Q H
Code on Share Repurchases [Share Repurchase Code] Z}]:x
`fXd
《公司购回本身股份守则》〔《股份购回守则》〕 pA*D/P-
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 zfk'>_'
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 =4YbVA+(
co-debtor 共同债务人 j:3A;r\
co-financing scheme 共同融资计划 ]$* $0
cognizance 证明令 HY*l 4QK
coin 硬币 *=($r%)
coin replacement programme 硬币取缔计划 ~5-~q0Ge
coin set 套装硬币 pP?<[ql[w
coinage 硬币 $xKg }cO
Coinage Security Fund 硬币发行基金 @C!JtgO%
cold call 主动与准客户接触 9itdRa==
collapse in prices 价格下泻;价格下挫;价格暴跌 .d<~a1k
collateral 抵押品 m~Lf^gbG?
collateral bond 担保债券
s98: *o3
collateral loan 抵押贷款 D<+ bzC
collateral security 附属抵押品 E#yCcC!wMY
collection 征收;收取 [X0k{FR
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 uYG #c(lc
collection of betting duty 收取博彩税 Ws2prh^e(
Collection Office [Inland Revenue Department] 收税处〔税务局〕 9OrA9r
collective consumption 集体消费 FE$M[^1_
Collector 收税主任 9$B)hrJo
Collector of Rates 差饷征收官 -~QlHp&SY
Collector of Stamp Revenue 印花税署署长 f 3nnXE"
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 A5 &>!y
combined surplus 合并盈余 <) >gg!
combined visible and invisible trade account 有形及无形贸易合并帐目 fY|@{]rx
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 v*vub#wP
commemoration coin 具纪念性的硬币 D'HL /[@`
commencement of winding-up 清盘开始 }'@tA")-)
commerce and industry sub-index 工商分类指数 (.jO:#eE%
commercial activity 商业活动 ?^e*UJNM
commercial bank 商业银行 e
B9m4
Commercial Bank Act of Norway 《挪威商业银行法》 ;XD>$t@
Commercial Banks Law 《商业银行法》 IqR[&T)lj
commercial borrowing 商业借款 O3slabE#
Commercial Code of Japan 《日本商法》 Yke<Wy1
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 {[(W4NAlH
commercial invoice 商业发票 \t&n
jMWpZ
commercial letter of credit 商业信用证 D@/9+]-,
commercial loan 商业贷款;商业放款 E
6>1Fm8%V
commercial paper 商业票据 g4BwKENM
commercial paper market 商业票据市场 B1 jH.(
commercial registry 商业登记处 +iZ@.LI
commercial return 商业回报 `Z;B^Y0
commercial sale 商业销售 0C4*F
commercialization 商品化 ];YglHH
commercially viable 具商业利益;有利可图 ]ly)z[is"]
Commerzbank AG 西德商业银行 xc3Ov9`8%
commission 佣金;委员会 %j
9vX$Hj
Commission des Operations de Bourse of France 法国证券事务监察委员会 W#oEF/G
commission house 佣金行;代办行 ;DT"S{"7
commission payable 须付的佣金 >o=axZNa
commission rebate 佣金回扣 (_s!,QUe
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 <uWJ>sg^6
Commissioner of Banking 银行监理专员〔银监专员〕 ,=XS%g}l4
Commissioner of Estate Duty 遗产税署署长 (
SC7m/
Commissioner of Inland Revenue 税务局局长 X:zyzEhS
Commissioner of Insurance 保险业监理专员 /_ hfjCE
Commissioner of Rating and Valuation 差饷物业估价署署长 ]8q%bsl+
commitment 承担;已承担的开支;承担额;承担项目 S%a}ip&
commitment fee 承诺费 8&`T<ECq>
Committee of the Hong Kong Association of Banks 香港银行公会委员会 v]d?6g
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 I%VV4,I&pK
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 b{yH4)O
Committee on Payment System [Hong Kong Monetary Authority] V.E.~<7D\
支付系统委员会〔香港金融管理局〕 >E2WZHzd2
Committee on Unit Trusts [Securities and Futures Commission] Hsux>+Q
单位信托委员会〔证券及期货事务监察委员会〕 %Pt[3>
Commodities Dealers' Deposit Fund 商品交易商按金基金 unbcz{&Hb[
Commodities Trading Commission 商品交易事务监察委员会 Ay[9k=q]
commodity 商品 [\w>{
commodity classification 商品分类法 `qYc#_ELv
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 xr1I8 5kM
commodity dealer 商品交易商 0lJBtk9wn
commodity exchange 商品交易所 N|^!"/
Commodity Exchange Compensation Fund 商品交易所赔偿基金 5u=U--
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 1nX68fS.9
commodity flow method 商品流动法;商品流通法 SquqaX+<
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 Z)Xq!]~/g
commodity futures contract 商品期货合约 pqNoL*
H
commodity market 商品市场 Di5Op(S((
commodity tax 商品税 B=nx8s
commodity trading adviser 商品交易顾问 % 'L=
commodity trading adviser's representative 商品交易顾问代表 KlSY^(kHR
commodity trading advisory contract 商品交易顾问合约 swe8
commodity warrant 商品期权证 'DB({s
commodity-based investment 以商品为基础的投资
ZeDDH
common fund 共同基金 H]]>sE
common property 分权共有财产 `(w kqa
common share 普通股 %CfTqbB
common stock 普通股 _tg3%X]
Commonwealth Bank of Australia 澳洲联邦银行 vr]dRStr
Commonwealth Development Corporation 英联邦发展公司 2[bR6 T89
Commonwealth Finance Ministers Conference 英联邦财长会议 qkyX*_}
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 7zOvoQ}
Commonwealth income tax 英联邦入息税 n$\6}\k
Commonwealth Preference 英联邦特惠制 KcMzZ!d7m
communal property 公有财产;公有产业 Lh5+fk~i~8
communication expenses 通讯费用 l<+,(E=
Community Preference 欧共体特惠制 <P
Z\qE*+y
commutation of pension 退休金的折算 :Q%yW%St$
commuted gratuity 折算酬金 rO2PbF3
commuted pension gratuity 经折算的退休酬金 &`9bGO
Companies Act [United Kingdom] 《公司法令》〔英国〕 C J}4V!;|
Companies Handbook 《上市公司手册》 =*O9)$b
companies inspector 公司检查员 s t 3]Yy
Companies Liquidation Account 公司清盘帐户 M3xi 0/.
Companies Ordinance: Information to be Included in a Rights Issue Prospectus )-6[Bw
《公司条例:供股章程须载有的资料》 wE=8jl*
Companies Ordinance: Information to be Included in Prospectuses Regarding the Valuation of Land and Buildings 《公司条例:招股章程须载列有关土地或建筑物的评估的资料》 #IciNCIrG
Companies Registration Officer 公司注册主任 Yv|bUZ@
Companies Registry 公司注册处 _d"Y6
0
Companies Registry Trading Fund 公司注册处营运基金 9#A{C!75(y
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 tZ6v@W
Company Formation and Enforcement Division [Companies Registry] !&<Wc^PG
公司成立及条例执行部〔公司注册处〕 F^[Rwzv>c
company in which the public are substantially interested 由公众拥有相当权益的公司 Ub-k<]yZ
company limited by guarantee 担保有限公司 9R<J$e
company limited by shares 股份有限公司 ,HjHt\!~<
company register 公司登记册 /)HEx&SQmZ
company registration fee 公司注册费 z8MpE
company with limited liability 有限法律责任的公司 -ZMl[;OM
company's memorandum 公司组织章程 <H(AS'
company's reserve 公司储备 #
v/aI*Rl
comparative advantage 比较优势;比较利益 b9!J}hto,
compensation 补偿金;赔偿 #p^pvdvh3
Compensation Committee [Stock Exchange of Hong Kong Limited] EC&19
赔偿委员会〔香港联合交易所有限公司〕 '"NdT7* +
compensation from insurance 保险赔偿 JZ*?1S>
compensation fund 赔偿基金 ,@j&q
compensation fund levy 赔偿基金征费 ), x3tTR
compensation rate 补偿率 =I*ZOE3n
Compensation Review Committee 赔偿检讨委员会 B?>#cpWj
compensation scheme 赔偿计划 75cr!+
compensation trade 补偿贸易 vmQ
DcCw
compensation value 补偿值 Ymh2qGcj]8
compensatory payment 补偿付款 a>e
1jM[
competition and pricing strategy 竞争与定价策略 2LK*Cv[
competitive edge 竞争优势 jZgnt{
competitive price 具竞争力的价格 `[R:L.H1
competitive tender 竞争性投标 UM;bVf?
Compliance Committee [Stock Exchange of Hong Kong Limited]
Xv;ZA a
监察委员会〔香港联合交易所有限公司〕 D_`)T;<Sp
component of expenditure 开支组成部分 (%^TTe
Composite Consumer Price Index 综合消费物价指数 SX94,5 _Q
composite index 综合指数 4rCqN.J
composite rating 综合评级 e2H'uMy;&
composite return form 综合报税表 XT;IEZQZ
Composite Securities and Futures Bill 《证券及期货综合条例草案》 7UnO/K7oB.
composite tax return 综合报税表 v?iH}7zb%Q
composition 组合成分;债务重整协议 CX(yrP6;
composition of earnings 收益组合成分 `E%d$
compound increase 复合增加率;复合增长率 x[<#mt
compound interest 复利 eFI9S.6
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 >WG91b<Xq
comprador note 买办票据 dJgOfg^
comprador order 买办付款令票 GAe_Z(T
comprehensive income tax 综合所得税 4zvU"np
comptroller 审计主任 F;l<>|vG
compulsory liquidation 强制清盘 9n2%7dLQ*
compulsory winding-up 强制清盘 %.}
computation 计算;计算表 %1l80Z
computational procedure 计算方法 st^N QL
computer audit programme 电脑审计程序;电脑核数程序 UVi/Be#|
concentrated position 集中持仓量 9(\N+
concentration risk 资金集中风险;集中融资风险 I;PO$T
concept stock 概念股 3B]+]e~
concession 特许权;宽减措施;优惠 Bc`A]U
concession contract 特许经营权合约
WN?`Od:y
concessionary rate 优惠率 fpC@3 itI
concordat 协定;契约;国际监管条约 v8M#%QoA
condition 条件 m(Xr5hw:6
conditional endorsement 附有条件的背书 &_TjRj"
conditional offer 有条件要约 Q#AHEm{9;s
conditional sale agreement 有条件售卖协议 M(gWd8?#
conditions of tender 投标章程 )Syf5I
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》 G\+MT(&5
conduct of business standard 业务操守准则 <cd%n-
Confidentiality Understandings 保密谅解文件 (4gQe6tA
confirmation letter 确认书 <Gt{(is
confirmation of mail transfer 信汇证明书 |L#r)$n{1
Confirmation of Payment 已缴税证明书 6aK2{-+
confirmed letter of credit 保兑信用证 tWy<9TF
confirming bank 保兑银行 'cCj@bZ9X
confiscation order 没收令 [WSIC *|;
connected transaction 关连交易 m|?J^_
consensus capitalism 共识资本主义 omU)hFvyS
conservative investor 保守投资者 U-N/Z\QD
consideration 代价;对价;约因 Q ?<9
consideration issue [listing method] 代价发行〔上市方式〕 !q1^X% a
consideration other than cash 现金以外的代价 fu;B ?mIn
consignee 收货人;代售人 -s84/E4Y*
consignment 托运;寄售 M/I d\~
consignor 付货人;托运人;寄售人 UjK&`a;V
consolidated account 综合帐目 !!pi\J?sk
consolidated account expenditure 综合帐目开支 gDBQ\vM8
consolidated balance sheet 综合资产负债表 > %*X2'^
consolidated cash deficit 综合现金赤字 + {dIs
consolidated cash surplus 综合现金盈余 DccsVR`7
consolidated enterprises sectorial index 综合企业分类指数 q.Mck9R7
consolidated net earnings 综合净收益;综合净盈利 !S}Au Mw
consolidated net profit 综合净利润;综合纯利
K8we*
consolidated policy 综合保单 soCHwiE
consolidated price 综合价格 =5#Jsn?U
consolidated profit and loss account 综合损益帐;综合损益表 ~&jCz4M
consolidated public sector expenditure 公营部门综合开支 -v2q:x'G#
consolidated revenue account 综合收入帐 ZOsn,nF
consolidated shareholders' fund 综合股东资金 ml/O
consolidation of shares 股份合并 J<O_N~$$*
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 DN_C7\CoA
consortium company 财团公司 SuuS!U+i>
consortium loan 银团贷款 RlL,eU$CS
constant dollar figure 固定币值 f.CI.aozW
constant market price 固定市价 K?I&,t_*R
constant price 固定价格 x/^zNO\1
constant price series 固定物价计算数列 vG} oo
constant rate 固定比率 6XU5T5+P^
constituent stock 成分股 u{d`
constitution 章程;组织章程 (pg9cM]NA
construction output 建造产出量 =l9#/G#R
constructive trust 法律构定信托 Rb*\A7o|;
consultant accountant 顾问会计师 ':dHYvP/UX
consultant's fee 顾问费 IH}L1i A)
Consultation Paper on Proposed Regulation on Share Margin Financing Ez-o*&
《监管股票按贷财务的建议谘询文件》 o\gQYi
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability Ku'U^=bVm:
《有关联交所检讨董事资格的程序的谘询文件》 Wuz~$SU
consumer behaviour 消费者行为 8hA=$}y&x
Consumer Council 消费者委员会 ZJm^znpw6
consumer credit financing operation 消费者信贷业务 "xI[4~'`:
consumer demand 消费者需求 ,6L>f.V^(U
consumer durables 耐用消费品 |g!#
\
consumer expenditure 消费开支 ~(S4/d5
consumer goods 消费品 "|rqt.f2[
consumer market 消费市场 aC`
c^'5
consumer price 消费物价 boon=;{p
Consumer Price Index [CPI] 消费物价指数 m$g^On
Consumer Price Index (A) 甲类消费物价指数 C_)>VPD
Consumer Price Index (B) 乙类消费物价指数 iB-s*b<`~
Consumer Price Index Classification System 消费物价指数分类法 K>eG5tt
Consumer Price Index Report 《消费物价指数月报》 1=.?KAXR
Consumer Price Index series 消费物价指数系列 b>EUa> h
consumer price inflation 消费物价上涨 /ep~/#Ia
Consumer Representative Action Fund 消费者集体诉讼基金 ?8/h3xV;
consumer sentiment 消费意欲 _\[G7
consumer spending 消费开支;消费支出 '+wTrW m~j
consumption expenditure 消费开支 bc-)y3gHU
consumption pattern 消费模式 vL0Ol-Vt
consumption product 消费产品 :Aw VeX@
consumption tax 消费税 xb\:H@92
contango 交易延期费;延期交割费;期货溢价 EUqG"h5#A{
contingencies warrant 紧急拨款令;应急支款授权书 z`SkKn0f
Y
contingency 应急费用;意外开支准备金 -GjJrYOU
contingency allowance 应急准备金 S\(_"xJPp
contingency sum 应急费用;意外开支准备金 N|}`p"
contingent assets 或有资产 aoS1Yt'@
contingent debt 或有债权;待确定债务 r0>T7yPAK
contingent interest 待确定的权益 3\7$)p+c
contingent liabilities 或有负债 qiN'Tuw9
contingent profit 或有利润 2B;QS\e"
contingent right 或有的权利 ?CDq^)T[
continue to hold a deposit 继续持有存款 q4oZJ -`
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 ,,gYU_V
continuing rent 连续租金 - %|I
continuing trustee 留任受托人 <i-RF-*S
continuous licensing system 长期持牌制度 rJ>8|K[kt
Continuous Net Settlement System [CNS System] 持续净额交收系统 f6) H!SI
contra account 对销帐户 ^Du_e(TiyK
contra flow 资金回流 ZxQP,Ys_Y
contra item 对销项目 8b!_b2Za
contra transfer 对销转拨 WTx;,TNG
contract 合约 L8Q!6oO=<
contract for difference 差价合约 Y`uCDfcQ
contract for service 服务合约 (Bz(KyD[
contract for settlement 平仓合约 ).xWjVC
contract note 成交单据 =UY@,*q:c
contract of copartnery 合伙合约 S{6u\Vy
contract of indemnity 弥偿合约 yM@cml6Ox
contract of insurance 保险合约 mr? ii
contract of reinsurance 再保险合约 \mloR
'
contract price 合约价格 '>BHwc
contracting party 订约人;立约人;缔约国 rf@81Ds
contractual agreement 合约协议 |*i-Q @
D
contractual commitment 合约承担 WW=7QCi
contractual joint venture 合约式联营企业 ?|\Lm3%J
contractual mutual fund 合约互惠基金 h>?OWI
contractual right 合约权利 kTV D4Z=
contractual savings fund 合约储蓄基金 zAewE@N#_
contributed surplus 实缴资本盈余 p20Nk$.
contribution 出资;供款;捐款;分担款项 It[ ~0?+
contribution account 供款帐户 FBsw\P5w
contribution to gross domestic product 在本地生产总值中所占比率 sTDBK!9I
contribution to investment 出资额 FceT'
contribution to pension fund 退休金供款 LJD"N#c
contributor 供款人;出资人;捐助人 f&'md
contributory 分担人 -5K/ cK
contributory scheme 供款计划 2X`M&)"X
contrived cessation of business 有预谋的停业 Yi`.zm
control 控制权;控制;管制 1Jt%I'C?
control of a company 公司的控制权;公司控股权 $.Ni'U
control of business 业务的控制权 Er)b( Kk
controlled company 受控制公司 uvL|T48
controller 控制人;控权人;会计长 0/$sr;
controller of an authorized institution 认可机构控权人 S%2qB;uw
controlling company 控股公司 UpILr\3U
controlling interest 控制权益;控股权益 Eh+lLtZ
controlling officer 管制人员 9EEHLx"
controlling officer's report 管制人员报告 K4"as9oFP
controlling shareholder 控股股东;持有控股权的股东 XJ"9D#"a>
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》 #~b9H05D
conventional lending 传统放款;常规放款 `m5iZxhw
conversion 兑换;换算;转换〔证券〕 V.J%4&^X
conversion factor 换算因数 tR3hbL$W
conversion of stock 公债的转换 a$
}^z
conversion rate 兑换率;换算率;转换价格〔证券〕 UWHC]V?
convertibility 可兑性;兑换性;自由兑换 Hg4Ut/0
convertibility undertaking 兑换保证 bHCd|4e,2
convertible 可兑换;可换股 $1e@3mzM
convertible currency 可兑换货币 2r,fF<WQ
convertible debenture 可转换债权证 15COwc*k
convertible loan stock 可转换股的债权股额 ?4_;9MkN
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 _[x(p6Xp
conveyance 转易;转易契;财产转让证书 ?k#%AM
conveyance of property 财产转让 qF?S[Z;
conveyance on sale 售卖转易契 <qBPN{'a"
conveyancing fee 业权转易费 dZ*o H#B
conveyancing scale charges 物业转易收费标准 LBg#KQ@
cooling-off period 冷静期 )lbF'.i
co-owner 共同拥有人;分权共有人 pmC@ fB
co-partner 共同合伙人 vd~O:=)4
co-partnership 共同合伙 x{m)I<.:
Copenhagen Stock Exchange 哥本哈根证券交易所 4[?Q*f!
core capital 核心资本 deNU[
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons 4{|lzo'&
《适用于注册人的衍生工具场外交易活动的核心运作和财务风险管理机制》 IH5thL@D
Core Principles for Effective Banking Supervision [Basle Committee] B?jF1F!9
《有效监管银行业的主要原则》〔巴塞尔委员会〕 `f s[C
cornering “夹仓”;轧空;囤积居奇 )~6974
corporate borrower 借款公司;借款机构 m5S/T\,X
corporate business 公司企业;公司业务 gI]Vyg<{d
Corporate Communications Department [Stock Exchange of Hong Kong Limited] ~'ovJ46tx
企业传讯部〔香港联合交易所有限公司〕 XP'KgTF
corporate customer 公司客户 %UmE=V
corporate dealer 公司交易商 bnlL-]]9z
Corporate Finance Division [Securities and Futures Commission] R~`Y6>o~9:
企业融资部〔证券及期货事务监察委员会〕 gVGq
Corporate Finance (D.T.C.) Limited 协联财务有限公司 G 6][@q
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 z#y<QH
corporate governance 公司管治 1||e!W
corporate income tax 公司所得税 V1ug.Jv^
corporate investment adviser 公司投资顾问 @wo9;DW`
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 Y !`H_Qo
corporate plan 公司计划 ]C!u~A\jq
corporate practice 执业法团 1yhx)m;f
corporate profits tax 公司利得税 E_++yK^=
corporate savings 公司储蓄 A#T;Gi
corporate service tax 公司服务税 ^C(AMT
corporate signature 法团的签名 pH4i6B*5
corporation 法团;公司 q+K`+& @\
corporation bond 公司债券 M?,;TJ7Gd
corporation stock 公司股证;地方债券〔英国〕 ;,viE~n
corporation tax 公司税 :A[ Gtc(_
correction phase of stock market 股市调整期 (nBsf1l
Correctional Services Industries Suspense Account 惩教工业暂记帐 zmdOL9"a
corrective affidavit 修正遗产申报誓章 .8"o&%$`V
correspondent bank 代理银行 {S|uQgs6j
Cosmos Finance Limited 宇宙财务有限公司 2uB.0
cost 成本;费用;价格 `p!.K9r7
cost centre 成本中心 6)W9/V-W
cost competitiveness 成本竞争力 o*<(,I%
cost control 成本控制;成本管理 {vaq,2_w
cost convention 原值成本法;成本惯例 ;>PV]0bOm>
cost effectiveness 成本效益;经济效益 *@O;IiSE
cost efficiency 成本效率 ]|-y[iu
cost element 成本要素 @gZ%>qe
cost flow 成本流转 Y$(G)Fs
cost input 投入资金 ;G w5gK^
cost management information system 成本管理资料系统 9Vp$A$7M
cost of an asset 资产成本 }>grGr%oR
cost of borrowing 借贷成本 pD){K
cost of capital 资本成本;资金成本 dZZHk
cost of installation 安装费 &B))3WFy
cost of issue 招股费用;发行股份费用 UPbG_ #"wZ
cost of living 生活费用 2+|[e_
cost of transmitting 传送费用 6ds&n#n
cost overrun 成本超支 V482V#BP
cost price 成本价格 jildiT[s
cost price structure 成本价格结构 [9w8oNg0
cost to the revenue 政府收入的损失;政府减少的收入 (j2]:BVu
cost-benefit analysis 成本效益分析 z8gp<5=
cost-benefit study 成本效益研究 n.XT-X^
cost-book company 以成本帐原则组成的公司 poM VB{U
cost-effectiveness analysis 成本效益分析 _N<8!(|w
costing 成本计算;成本计算法 Z
rvb
%
costing and pricing policy 成本及定价政策 P/^:IfuR
costing exercise 成本计算工作 OrzDr
costing review 成本检讨 r>
NgJf,
cost-of-living allowance 生活津贴 0n5N-b?G-@
cost-of-living index 生活指数;生活费用指数 ]Fa VKC~3
cost-plus pricing 成本加成定价法 GLEGyT?~
cost-push inflation 成本推动的通货膨胀 zhFGMF1
cost-recovery basis 收回成本的原则 FQ );el'_V
cost-related charges 依成本而定的收费 f}o`3v*z
cost-related fee 依成本而定的收费 IuRKj8J)o
co-surety 共同担保人 `DEz `
D
co-trustee 共同受托人 c: _l+CgeH
cotton futures 期棉 yXlzImPn
Council of SEHK 联交所理事会 'GAjx{gM
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 ,KZ_#9[>
counterclaim 反申索 @*F
NWT6
counterfoil 联页〔收据〕;存根〔支票〕;票根 y%43w4
counter-guarantee 反担保 ,;UVQwY
counter-inflationary policy 反通货膨胀政策 Qp{{OjD
countersignature 副署签名;连署签名 '
R{ [Y)
country debt provisioning 债务国坏帐准备 4SmhtC
country of beneficial ownership 实益拥有国 C]{43
coupon 息票;赠券 YrA#NTB_o
coupon rate 息票利率 + -U7ogs
cover 保证金;承保范围;补仓 ^G=s<