C: .xmB8 R
6fI2y4yEz
calendar year figure 历年数字 l1]{r2g
call 催缴通知;认购期权 _/}$X"4
call deposit 通知存款;活期存款 41Q)w=hoN
call loan 短期同业拆借;通知贷款 hHVAN3e
call margin 补仓;追加保证金 S,Q^M
)$
call market 短期同业拆放市场 H'/V<%
call money 短期同业拆借;活期贷款 /j$pV
call option 认购期权;看涨期权 @sZ7Ka
call price 赎回价格;提前赎回价 $ ~%Y}Xt*
call warrant 认购认股权证;回购认股权证 F
{L#
callable share 可收回股份;可兑付股份 ocK4Nxs
called up share capital 已催缴股本 iV?8'^
Canadian Dollar [CAD] 加拿大元 xZ`vcS(
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 Te?PYV-
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 F02TM#Zi
cancellation price 取消费 - ry
cap 上限 Yu_
eCq5/
capital 资本;资金 4~$U#$u_
Capital Accord 《资本协定》 SC4jKm2
capital account 资本帐;非经常帐 5WRqeSGh
capital account commitment balance 资本帐承担额结余 XP% _|Q2X
Capital Adequacy Directive [CAD] 《资本充足指引》 sn^ 3xAF
capital adequacy ratio [CAR] 资本充足比率 .|07IH/Di{
capital allowance 资本免税额 F}meKc?a
capital alteration 资本变更 hrzxc4,W
capital and liabilities ratio 资本负债比率 >yT1oD0+x
capital and liquidity requirement 资本与流动资金的规定 !A%
vR\
capital appreciation 资本增值 ^mFsrw
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〕 w_@{v wM$A
capital assets 资本资产 L/WRVc6
capital at risk 风险资本 iM:-750n/
capital base 资本基础;资金基础 z(^dwMw}
capital charges 资本支出;资本费用 -UzWLVB^
capital commitment 资本承担 R[v<mo[s
capital contribution certificate 出资证明书 L&:A59)1k
capital convergence 划一资本充足比率 0Qvr
g+
capital cost 资本成本;建设成本;建设费用 DO*6gzW
capital cover 资本保证 #4LTUVH
capital deficit 资本亏绌;资本赤字 rDoMz3[w
capital divided into shares 资本分成股份 -]u>kjiIT
capital element 资本因素;资本部分 GIpYx`mHi
capital equipment 资本设备 y&8`NS#_p?
capital expenditure 资本开支;非经常开支 )zz{~Cf
capital expenses 资本费用 # .(f7~
capital financing 筹集资本;以非经常收入支付非经常开支的结算 u^E0u^
capital flow 资金流量 7SYe:^Dx
capital formation 资本形成;集资 2h*aWBLk
capital formation figure 资本组合数字 Z"w}`&TC$^
capital fund 资本基金 4h--x~ @
capital gain 资本增益;资本增值 o_Y?s+~i[/
capital gains tax 资本增值税 US9aW)8
capital goods 资本财货;资本货物 t!J>853
capital grant 非经常补助金;非经常拨款;建设补助金 wG)[Ik6:
capital grant cycle 建设补助金周期 g +gcH
capital injection 注入资本;注资
xele;)Y
capital input 投入资本 '@#(jY0_
capital intensity 资本密集度 (yd(ZY
capital intensive 资本密集 ( )ldn?v
capital investment 资本投资 lnjs{`^
Capital Investment Fund 资本投资基金 rOEBL|P0
capital loss 资本损失
:KG=3un]
capital maintenance 资本保值;资本保留 Yqo @
g2g
capital market 资本市场;资金市场 r<srTHGLo
capital market instrument 资本市场票据 ^*$!9~
capital money 资本款项 q^wSM
capital money subject to a trust 信托财产资本 Hi~)C \
capital movement 资本流动 G@jx&#v
capital nature 资本性质 4Jc~I
capital outlay 资本支出 30Qp:_D
capital portion 资本部分 $qg2@X.
capital profit 资本利润 )*uo tV
capital project 基本工程项目;非经常开支项目 +/mCYI
capital receipt 资本收入 <^KW7M}w*c
capital redemption 资本赎回 @RuMo"js
capital redemption business 资本赎回业务 G}NqVbZ9]
capital redemption contract 资本赎回合约 ><S2o%u~
capital redemption reserve 资本赎回储备 &LB`
capital reduction 资本减缩;减资 a+k3wzJ
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] saQ
~v@
股本削减计划〔香港联合交易所有限公司〕 .T(vGiU
capital repayment 偿还资本 p}gA8o
capital reserve 资本储备;后备资本 B|9XqQ EI
capital revenue 资本收益;非经常收入 T<Zi67QC@
capital spending 资本开支;资本支出;非经常开支 p*YV*Arv
capital stock 股本 DyZ6&*s$
capital stock subscription 认缴股本;认购股本 Ujvm|ml
capital subsidy 建设津贴;基本建设津贴 \/Q~C!
capital subvention 非经常资助金 X#h a*u~U
capital sum 资本额 v6uRzFw
capital tax 资本税 HEa7!h[a'
capital transfer tax 资本转移税 gCkR$.-E
capital turnover 资本周转率 &%/T4$'+Y+
capital value 资本价值 O6b+eS
capital works project 基本工程项目 w}$;2g0=a<
Capital Works Reserve Fund 基本工程储备基金 FrLv%tK|
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 >zfx2wh\a
capitalization 资本化;资本总额 LXrk5>9
capitalization of interest 利息化作本金 HP<a'| r
capitalized interest 化作本金的利息 !-%%94 Q
capitalized loan 转作资本的贷款 u:W/6QS
capitalized value 资本还原值;资本化价值 $*_79F2zN
capitation grant 按人计算的补助金 ObreDv^,
captive insurance business 专属自保保险业务 \{a5]G(4s
car insurance 汽车保险 Q/j#Pst
Caribbean Development Bank 加勒比开发银行 !a!4^zqp
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] {dE(.Z?]!#
意大利嘉利堡银行 M80O;0N%A
cartel 同业联盟;卡特尔 T4ugG?B*
cartelized rates system 联营式利率制度 c3PA<q[
cash 现金;现款 L|-|DOgw
cash accounting system 现金会计制度 3X ',L*f
cash acquisition 以现金投资所得的资产 Uy)pEEu
cash allowance 现金津贴 r6aIW8
cash assets 现金资产 2*
TIr
cash at bank 银行现金;银行存款 D88IU9V&n
cash balance 现金结余 U-,s/VQ?
cash basis 现金收付制;收付实现制 Z }>;@c
cash basis accounting 现金收付制会计;收付实现制会计 5^ubXA
cash bonus 现金红利 N;>s|ET
cash book 现金出纳帐;现金簿 " L,9.b
cash client 现金客户 7,alZ"%W
cash commission rebate 现金回佣 4,Uqcw?!F'
cash compensation 现金补偿 {36N=A
cash contribution 现金承担额;现金分担额 N0\<B-8+,>
cash cost 直接费用;现金成本 b^}U^2S%
cash coupon 现金礼券 6^BT32,'
cash credit 现金信贷 Q:y'G9b
cash deficit 现金赤字 "<)Jso|
cash deposit and withdrawal 现金收支 o^owv(
cash disbursement journal 现金支出日记簿 S-7 C'dc
cash disbursement slip 现金支出传票;现金支出单 l4iklg3
cash flow 现金流量;银根 ]8Xip/uE
cash flow lending 流动现金放款;无抵押融资 Clap3E|a
cash flow statement 现金流量表;现金流动表 lU$0e09
cash flow surplus 现金流量盈余 [[';Hi^
cash in hand 库存现金;手头现金 aZtM
_
cash in till 备用现金 (q}LirR
cash in transit 运送中现金;在运现金 "K+EZ%~<
cash input 投入现金 \&Bdi6xAy
cash input figure 现金投入数字 9GTp};Kg
cash limit 现金支出限额;现金限额 3%Q9521
cash margin 现金保证金 #@1(
cash market 现货市场;现金交易市场 4HGS
cash offer 现金要约;现金补偿额 STg}
Z
cash payment 现金付款;现金支付 ^%LyT!y
cash position 现金头寸 @+y,E-YTdV
cash price 现金价格 })J}7@VPO
cash receipts journal 现金收入日记簿 # Oq.}x?i
cash receiving slip 现金收入传票;现金收入单 ?FR-aXx
cash settlement 现金结算 e VQ-?DK
cash surplus 现金盈余 in K;n
cash with order 订货付现;凭票即付 X2:23j<
cashier's order 银行本票 WlGT&m&2
cashier's order outstanding 未承兑的银行本票 *uy<Om
cash-limited subhead 有现金支出限额的分目 Wa&!1'
@
cash-sweep 现金彩票活动 ub`zS-vb
casual client “散客”;“散户” )24M?R@r
CCASS Depository 中央结算系统证券存管处 C[#C/@
CCIC Finance Limited 中芝兴业财务有限公司 [9MbNJt 8~
cedant 分出者 3Z#WAhfS:
ceding company 分出公司 ^7=7V0>,:
ceding insurer 分出保险人 E2>+V{TF
ceiling 上限 _.BT%4
ceiling price 最高限价 :IfwhI)
central bank 中央银行 SN\c2^#
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 0O*kC43E_
central banking 中央银行业务 "Y- WY,H
central banking function 中央银行职能 z%lJWvaA7
Central Clearing and Custodian System 中央结算及托管系统 2\T\p<_20
Central Clearing and Depository System 中央结算及存管系统 9zIqSjos"
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 )1HWD]>4
central clearing house 中央结算所 {c*5 )x!
central clearing system 中央结算制度;集体交收系统 0?gHRdU"
central custody system 中央托管系统 L2~'Z'q
central depository 中央存管处 e:C4f
central depository system 中央证券存管制度 &,{YfAxQ`
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 {[L('MH2|
central rate 中央汇率;中心汇率 0!$y]Gr
Central Registration Hong Kong Limited 香港中央证券登记有限公司 3 5L0CM
Central Tender Board 中央投标委员会 n%4/@M
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 _z 5W*..
centralized budgetary and payments system 集中预算及支付制度 {0-rnSjC
centred 12-month moving average 十二个月定位移动平均数 x)eoz2E1
certificate of approval 批准证明书 l~DIV$>,Z
certificate of beneficial entitlement to property 资产权益证书 S3E5^n\\
certificate of compliance 合格证明书;合约完成证明书 $7i[7S4
certificate of deposit [CD] 存款证 Nv6"c<(L=
certificate of exemption from estate duty 豁免遗产税证明书 <dr2 bz
certificate of incorporation 公司注册证书;法团注册证书 6f
?,v5
certificate of incorporation of registered trustees 注册受托人法团证书 ReA-.j_2@
certificate of indebtedness [CI] 负债证明书 Vi}E9I4
certificate of insurance 保险证书 C4|OsC7J
certificate of interest 权益证明书;息票 !7MRHI/0C
certificate of means 资产证明书 |(PS
bu
certificate of participation 参与证明书 ,_,*I/o>B
certificate of payment of profits tax 缴付利得税证明书 ae]6F_Qtc*
certificate of preference 特惠税证 UEfY'%x
certificate of rateable value 应课差饷租值证明书 DL!%Np?`
certificate of registration 登记证书;注册证明书 uhp.Yv@c
certificate of satisfaction 清偿证明书 ?.H]Y&XF
certificate of transfer 转让证明书 {s*2d P)
certificate to bearer 不记名证明书 #k`gm)|
certification 核证 8?YeaMIBB
certification fee 核证费 qc\D=3#Yp
certified cheque 经银行证明可兑现的支票 :g^
mg-8
certified public accountant [CPA] 执业会计师 TOS'|xQ
certified statement 经证明的报表 dh&>E
cessation of business 停业 1KBGML-K3
cession 分保 K{"hf:k
C.F. Finance Company Limited 浙一财务有限公司 u|.7w2
chance 机会;中彩机会 u*,>$(-u
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 c/v|e&q
change of domicile 迁册 xk7Dx}
change to estimates 修订预算 k6RVP:V
change to the approved estimates of expenditure 核准开支预算的变动 &;L=f;
charge 费用;押记;抵押 ^w<aS
w
charge number 税单号码 V'MY+#
charge on assets 资产的征税 ['sNk[-C
charge upon general revenue 从政府一般收入中拨款支付 af9KtX+
chargeable 可予征收;应课税的 _nxH;Za
chargeable agreement for sale 可予征收印花税的买卖协议 T&b_*)=S
chargeable income 应课税入息 %%>nM'4<
chargeable normal trading receipt 应课税的一般营业收入 aW{5m@p{"
chargeable profit 应课税利润 x-%RRm<V
chargeable to tax 应课税 jvL!pEC!
charged to... 记入……帐目 %b4tyX:N0
chargee 承押记人 a'dlAda
charge-holder 受押人 %d(= >
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 8"ZS|^#
charging order 押记令 $gD8[NAIx=
chargor's right 押记人的权利 SPt/$uYJ
charitable donation 慈善捐款 YhS_ ,3E
charitable trust 慈善信托 c<MF:|(}
charity property 慈善财产 <'SS IMr
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 ;e/F( J
charter 章程;特许权 3JBXGT0gJ
charter of incorporation 成立章程 ?# _{h
chartered accountant 特许会计师 pi/0~ke4"
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 C])s'XTs
Chartered Institute of Public Finance and Accountancy [United Kingdom] IOdxMzF`m
特许公共财政及会计学会〔英国〕 C1UU v=|
charterer 承租人 " r o'?
Chase Manhattan Asia Limited 美国大通亚洲有限公司 1
ptyiy
Chase Manhattan Bank 美国大通银行 NX.5u8Pf
chattels 实产 .8!\6=iJB
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 0H_uxkB~
Che Hsing Finance Company Limited 浙兴财务有限公司 A1,q3<<D%
check-and-balance system 制约平衡制度 OHsA]7S
Chekiang First Bank Limited 浙江第一银行 #RaqNu
cheque 支票 ~&Ne
P
Chiao Yue Finance Company Limited 侨裕财务有限公司
xz.Jmv
Chiba Bank, Ltd. 千叶银行 m|c[C\)By
Chicago Board of Options Exchange 芝加哥期权交易所 vgD+Y
Chicago Board of Trade 芝加哥交易所 GQ7uxdqWBQ
Chicago Mercantile Exchange 芝加哥商品交易所 NlKVl~_ C
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 )OxcCV?5Z
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 rVl 8?uy
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 fi%i
2Wy
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 3Ke6lV)uq
child allowance 子女免税额 m|{^T/kIbQ
China & South Sea Bank Limited 中南银行 #5z0~Mg-X
China Affairs Committee [Hong Kong Futures Exchange Limited] =r7!QXPH}
中国事务委员会〔香港期货交易所有限公司〕 :/$WeAg
China concept stock 中国概念股 `?3f76}h
China Construction Bank 中国建设银行 ThI}~$Y
China Development Division [Stock Exchange of Hong Kong Limited] 9 i/
(
中国发展科〔香港联合交易所有限公司〕 )E>yoUhN
China Economic News 《中国经济新闻》 Y<irNp9
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 f pq|mY
China State Bank Limited 国华商业银行 6uFw+Ya#
Chinatrust Commercial Bank, Limited 中国信托商业银行 #fns3=/H
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 W&%,XwkQ
Chinese Bankers Club, Hong Kong 香港银行华员会 [X!w@d= i
Chinese Banks' Association 香港华商银行公会 PS+~JwD Uc
Chinese Gold and Silver Exchange Society 金银业贸易场 NLG\*mQ
Chinese New Year bonus 年奖;年终花红 Q!V:=d
chit fund 银会 -$[&{.B.
Chiyu Banking Corporation Limited 集友银行有限公司 1Z @sh>X|
Chiyu Finance Company Limited 集友财务有限公司 s_VcC_A
Cho Hung Finance Limited 朝兴金融有限公司 9*ZlNZ
choses in action 无形动产;据法权产 sg2% BkTI
chronological book 序时帐簿 E1OrL.A6
Chubu Securities Finance Company 中部证券金融公司 EGQgrwY5
Chung Khiaw Bank Limited 崇侨银行 /r"<:+
Chung Nan Finance Company Limited 中南财务有限公司 Hcu!bOQ
Chuo Trust & Banking Co., Ltd. 中央信托银行 D_czUM
Chuo Trust Asia Limited 中央信托亚洲有限公司 \WE&5
9G
Citibank, N.A. 万国宝通银行 M.- {->
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 ?dCwo;~
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 4d PTrBQ?
Citicorp International Limited 万国宝通国际有限公司 d9;&Y?fp
civil debt 民事债项 x0(bM g>7
Civil Service Pension Reserve Fund 公务员退休金储备基金 2(@2z[eKr
claim 申索;索偿;债权 A?!RF7v
claim equalization fund 申索平衡基金 6{1=3.CL
claim for refund of property tax 申请发还物业税 {> msE }L
claim of debt 债权申索 rD SYR\cg
claim on bank 对银行的债权 9|Jv>Ur=)2
claim to dividend 摊还债款申索 9 $$uk'}w!
claimant 申索人;索偿人 \+O.vRc"M
claims statistics 申索统计数字 FrXP"U}Y
class of insurance business 保险业务类别 qfE0J;e
class of property 财产类别 cVL|kYVWT
claw-back 递减率 7`;sX?R
clearance cost 清拆成本 W
wPzm?30
clearing 结算;票据交换;清算 *0!p_Hco
clearing account 结算帐户 Hf]:mhH
clearing and settlement system 结算和交收系统 :#^qn|{e
clearing balance 结算差额 u5k{.&
clearing bank 结算银行 L4m Vk
clearing cheque 交换支票 `HXv_9
clearing house 结算所;票据交换所 zH}3J}
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 208^Yu
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 l X+~; 94
clearing member 结算会员 i`r`Fj}-S-
Clearing Members' Fund 结算会员基金 BL16?&RK
clearing participant 结算参与者 Nb&j?./
clearing rebate 结算费用的回佣 3U{
mC}F
Clearing Rules [SEHK Options Clearing House Limited] d,98W=7
《结算规则》〔联交所期权结算所有限公司〕 ',0:/jSz
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 m.Zy$SDj(
Clerk to the Board of Review 税务上诉委员会书记 y2#>a8SRS
client 客户;委托人;当事人 nJN-U+)u
client agreement 客户协议 B\c_GX Uw
client confidentiality 客户保密的责任 )0exGx+:
client money 客户款项 HdqB B
client statement 客户结单 Bc"MOSV0
clients fund 客户资金 Yjc U2S"=P
close 结算;收市;收盘 W4^zKnH
close a position 平仓;轧平头寸 [:cD
close company 股份不公开的公司 ;kk[x8$
close higher 收市时价位较高 Intuda7e1
close lower 收市时价位较低 b},2A'X
close mixed 收市时荣辱互见 *O~y6|U?
close of exchange 交易所停市 `5Kg[nB:
close of financial year 财政年度终结 s;OGb{H7
close out 平仓 Qq`S=:}~x
close out a long position 平长仓 F~
5,-atDM
close out a short position 平空仓 3LLG#l)8
close steady 收市时价格稳定 qS/}aDk&
close the gap 弥补差距 7 mCf*|
closed position 平仓 5:IDl1f5
closed-end investment corporation 股份固定的投资公司 I 0~'z f
close-out price 抛售价格 .h=n [`RB
closing account 决算帐户 1Z< ^8L<
closing balance 期终结余;收市结余 {S{ %KkAV
closing price 收市价;收盘价 rzAf {2
closing quotation 收市价;收市行情 9Q4{ cB
closing rate 收市汇价;收盘汇率 @-dGZ5
closing transaction 平仓交易 9m)$^U>oz
clothing levy 成衣税 ,^?g\&f(
club deposit 零存整付存款 qhxMO[f
Code of Aid 《资助则例》 @^UgdD,BS,
Code of Banking Practice 《银行营运守则》 mcd{:/^?
Code of Best Practice [Stock Exchange of Hong Kong Limited] }S uj=oFp
《最佳应用守则》〔香港联合交易所有限公司〕 8j#S+=l>
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕;《操守准则》〔香港期货交易所有限公司〕 Pl:4`oY3
Code of Conduct for Persons Registered with the Securities and Futures Commission M=Ze)X\E*'
《证券及期货事务监察委员会注册人操守准则》 \s*UUODWK
code of practice 实务守则;经营守则;执业守则 B.r^'>jQ
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 =SLG N`m3
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 D wJ^ W&*
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 mBErU6?X,A
Code on Pooled Retirement Funds 《集资退休基金守则》 vYV!8o.I
Code on Share Repurchases [Share Repurchase Code] BrE#.g Jq
《公司购回本身股份守则》〔《股份购回守则》〕 6v3l^~kc'
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 @@oJ@;
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 GB|>eZLv<
co-debtor 共同债务人 x!_5/
co-financing scheme 共同融资计划 $UH:r
cognizance 证明令 l|WFS
coin 硬币 i|1*bZ6'
coin replacement programme 硬币取缔计划 >SDQ@63E?
coin set 套装硬币 (Ut8pa+yX
coinage 硬币 p*Q-o
Coinage Security Fund 硬币发行基金 (a_bU5)
cold call 主动与准客户接触 D0jV}oz
collapse in prices 价格下泻;价格下挫;价格暴跌 u?`{s88_mF
collateral 抵押品 $^iio@SW{
collateral bond 担保债券 w UxFE=ia
collateral loan 抵押贷款 q*
R}yt5
collateral security 附属抵押品 u4~+Bc_GL
collection 征收;收取 \.mVLLtG
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 2]mV9B
collection of betting duty 收取博彩税 <(jk}wa<
Collection Office [Inland Revenue Department] 收税处〔税务局〕 00 x-
collective consumption 集体消费 ]%A> swCpn
Collector 收税主任 bs"J]">(N
Collector of Rates 差饷征收官 EN2t}rua
Collector of Stamp Revenue 印花税署署长 4C3_gm
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 p$\>3\
combined surplus 合并盈余 v
^h:E
combined visible and invisible trade account 有形及无形贸易合并帐目
b M1\z
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 |iHMAo
commemoration coin 具纪念性的硬币 g& e u
commencement of winding-up 清盘开始 EU[eG^/0@
commerce and industry sub-index 工商分类指数 bIiuna\
commercial activity 商业活动 ?-)!dl%N
commercial bank 商业银行 k 3m_L-
Commercial Bank Act of Norway 《挪威商业银行法》 [=(8yUV'G
Commercial Banks Law 《商业银行法》 l9f_NJHo
commercial borrowing 商业借款 ~-zIB=TyK
Commercial Code of Japan 《日本商法》 GmR3
a
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 e El)wZ,A
commercial invoice 商业发票 $,~Ily7w
commercial letter of credit 商业信用证 ;-VZV p}Y
commercial loan 商业贷款;商业放款 r"2lcNE
commercial paper 商业票据 +Xs E
commercial paper market 商业票据市场 YYn8!FIe
commercial registry 商业登记处 &NBH'Rt
commercial return 商业回报 BEaF-*?A
commercial sale 商业销售 @??3d9I
commercialization 商品化 ar<8wq<4G
commercially viable 具商业利益;有利可图 +u
Iq]tqe
Commerzbank AG 西德商业银行 o9e8Oj&
commission 佣金;委员会 F^gTID
Commission des Operations de Bourse of France 法国证券事务监察委员会 BjfVNF;hk:
commission house 佣金行;代办行 I/njyV)H
commission payable 须付的佣金 /8e}c`
commission rebate 佣金回扣 cRf F!EV
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 S&}7XjY
Commissioner of Banking 银行监理专员〔银监专员〕 ,)[9RgsE
Commissioner of Estate Duty 遗产税署署长 b$DiDm
Commissioner of Inland Revenue 税务局局长 U/enq,-F^
Commissioner of Insurance 保险业监理专员 0]SWyC
:
Commissioner of Rating and Valuation 差饷物业估价署署长 ikc1,o
commitment 承担;已承担的开支;承担额;承担项目 f/J/tt
commitment fee 承诺费 ,7j8+p|},
Committee of the Hong Kong Association of Banks 香港银行公会委员会 G~5pMyOR
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 |2l-s 1|y
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 -0CBMoe
Committee on Payment System [Hong Kong Monetary Authority] q2E{o)9
支付系统委员会〔香港金融管理局〕 3cghg._
Committee on Unit Trusts [Securities and Futures Commission] fc3 nQp7
单位信托委员会〔证券及期货事务监察委员会〕 ym{@w3"S
Commodities Dealers' Deposit Fund 商品交易商按金基金 5Qq/nUR
Commodities Trading Commission 商品交易事务监察委员会 {C5:as
commodity 商品 eP]y\S*P
commodity classification 商品分类法 7.Y;nem:(
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 /iO"4%v
commodity dealer 商品交易商 o5s6$\"
commodity exchange 商品交易所 vm|u~Yd,s
Commodity Exchange Compensation Fund 商品交易所赔偿基金 yDqwz[v b
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 B`-uZ9k
commodity flow method 商品流动法;商品流通法 Sn*s@RE\s
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 q?7''xk7
commodity futures contract 商品期货合约 xZ {6!=4!
commodity market 商品市场 0E26J@jcZ7
commodity tax 商品税 ="$w8iRU
commodity trading adviser 商品交易顾问 A.r7 ks
commodity trading adviser's representative 商品交易顾问代表 68z#9}
commodity trading advisory contract 商品交易顾问合约 U*a#{C7"
commodity warrant 商品期权证 {%3WHGr%L
commodity-based investment 以商品为基础的投资 "yw{A%J
common fund 共同基金
<)TIj6
common property 分权共有财产 (
3B1X
common share 普通股 r[V%DU$dj
common stock 普通股 9$$ Ijf
Commonwealth Bank of Australia 澳洲联邦银行 F)cCaE;
Commonwealth Development Corporation 英联邦发展公司
Hy3J2p9.
Commonwealth Finance Ministers Conference 英联邦财长会议 i$] :Y`3h
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 |/K|Vwa
Commonwealth income tax 英联邦入息税 <}WSYK,zUY
Commonwealth Preference 英联邦特惠制 IaeO0\
4E
communal property 公有财产;公有产业 *}89.kCBF
communication expenses 通讯费用 )(G<(eiD
Community Preference 欧共体特惠制 tlQ6>v'
commutation of pension 退休金的折算 W]eILCo
commuted gratuity 折算酬金 V5lUh#@TN&
commuted pension gratuity 经折算的退休酬金 iO*5ClB
Companies Act [United Kingdom] 《公司法令》〔英国〕 tM"vIz 05
Companies Handbook 《上市公司手册》 dQIF'==6
companies inspector 公司检查员 =7+%31
Companies Liquidation Account 公司清盘帐户 Oz%6y
ri
Companies Ordinance: Information to be Included in a Rights Issue Prospectus ;t +p2i
《公司条例:供股章程须载有的资料》 *}C%z(
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》 @2"3RmYLo
Companies Registration Officer 公司注册主任 5Yv*f:
Companies Registry 公司注册处 D
1.59mHsD
Companies Registry Trading Fund 公司注册处营运基金 Nmx\qJUR(
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 R_G2C@y*
Company Formation and Enforcement Division [Companies Registry] 1K3XNHF
公司成立及条例执行部〔公司注册处〕 /)TeG]Xg
company in which the public are substantially interested 由公众拥有相当权益的公司 -E\G3/*51
company limited by guarantee 担保有限公司 /rZk^/'
company limited by shares 股份有限公司 /4Wf\
Zu
company register 公司登记册 $EY[CA
E
company registration fee 公司注册费 Xi"9y @
company with limited liability 有限法律责任的公司 0 8L;u7u
company's memorandum 公司组织章程 tkV[^OeU>
company's reserve 公司储备 qWW\d', .
comparative advantage 比较优势;比较利益 K{_~W yRF
compensation 补偿金;赔偿 liYsUmjZ=
Compensation Committee [Stock Exchange of Hong Kong Limited] Vw w 211
赔偿委员会〔香港联合交易所有限公司〕 z+.G>0M
compensation from insurance 保险赔偿 VL*5
compensation fund 赔偿基金 \9,lMK[b
compensation fund levy 赔偿基金征费 sBZn0h@
compensation rate 补偿率 ?M'CTz}<\
Compensation Review Committee 赔偿检讨委员会 |[n\'Xy;{
compensation scheme 赔偿计划 JYNnzgd
compensation trade 补偿贸易 Y&b Yaq
compensation value 补偿值 gWHY7rv
compensatory payment 补偿付款 =T3{!\tH
competition and pricing strategy 竞争与定价策略 (QIU 3EN
competitive edge 竞争优势 BywEoS
competitive price 具竞争力的价格 G h+;Vrx
competitive tender 竞争性投标 ?M4ig_
Compliance Committee [Stock Exchange of Hong Kong Limited] UZt3Ua&J
监察委员会〔香港联合交易所有限公司〕 sRT5i9TQ
component of expenditure 开支组成部分 WY|~E%k
Composite Consumer Price Index 综合消费物价指数 CX/[L)|Ru
composite index 综合指数 s@~3L
composite rating 综合评级 `Zuo`GP*1
composite return form 综合报税表 Bs0~P 4^
Composite Securities and Futures Bill 《证券及期货综合条例草案》 i +@avoW
composite tax return 综合报税表 aW:*!d#
composition 组合成分;债务重整协议 >AV9 K
composition of earnings 收益组合成分 3q/"4D
compound increase 复合增加率;复合增长率 j6^.Q/{^
compound interest 复利 ^kK")+K
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 pWzYC@_W
comprador note 买办票据 a`yCPnB(
comprador order 买办付款令票 XC6 |<pru
comprehensive income tax 综合所得税 I;jH'._k#
comptroller 审计主任 br88b`L
compulsory liquidation 强制清盘 :@&e~QP(
compulsory winding-up 强制清盘 2A
computation 计算;计算表 ~L&z?'V
computational procedure 计算方法 G?F!Z"S
computer audit programme 电脑审计程序;电脑核数程序 Ke^/aGi}O
concentrated position 集中持仓量 '2l[~T$*
concentration risk 资金集中风险;集中融资风险 @}UOm-M
concept stock 概念股 y+B iaD!U
concession 特许权;宽减措施;优惠 9*j"@Rm
concession contract 特许经营权合约 )X#$G?|Hn
concessionary rate 优惠率 v89tV9O)
concordat 协定;契约;国际监管条约 "xC$Ko _
condition 条件 W!el[@
conditional endorsement 附有条件的背书 G:+D1J]
conditional offer 有条件要约 %}b
conditional sale agreement 有条件售卖协议 vB7]L9=@"
conditions of tender 投标章程 w`boQ_Ir
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》 %m lH
conduct of business standard 业务操守准则 |(x%J[n0+
Confidentiality Understandings 保密谅解文件 SgQmR#5
confirmation letter 确认书 {>9<H]cSP
confirmation of mail transfer 信汇证明书 71(ppsHk
Confirmation of Payment 已缴税证明书 2|!jst
confirmed letter of credit 保兑信用证 -;Mh|!yg
confirming bank 保兑银行 D_F1<q
confiscation order 没收令 Xl$r720ZJr
connected transaction 关连交易 E\4ZUGy0
consensus capitalism 共识资本主义 uuHs)
conservative investor 保守投资者
*W |
consideration 代价;对价;约因 Q.4+"JoG
consideration issue [listing method] 代价发行〔上市方式〕 {3os9r,
consideration other than cash 现金以外的代价
_JpTHpqu
consignee 收货人;代售人 wD
consignment 托运;寄售 %j0c|u
consignor 付货人;托运人;寄售人 agoMsxI9
consolidated account 综合帐目 F$v ^S+Ch
consolidated account expenditure 综合帐目开支 cPL6(&7
consolidated balance sheet 综合资产负债表 l}S96B
consolidated cash deficit 综合现金赤字 s Fk{Tv@Yz
consolidated cash surplus 综合现金盈余 'u PI~l`g
consolidated enterprises sectorial index 综合企业分类指数 SPTx-b[
consolidated net earnings 综合净收益;综合净盈利 =`}|hI
consolidated net profit 综合净利润;综合纯利 <vg|8-,#m
consolidated policy 综合保单 NSRY(#3
consolidated price 综合价格
+;@R&Y
consolidated profit and loss account 综合损益帐;综合损益表 ak}ke
consolidated public sector expenditure 公营部门综合开支 F+zHgE
consolidated revenue account 综合收入帐 qCk`398W
consolidated shareholders' fund 综合股东资金 (Gzq 1+B
consolidation of shares 股份合并 L eUp!
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 q2Gm8>F1y.
consortium company 财团公司 iF##3H$c
consortium loan 银团贷款 =v !8i
constant dollar figure 固定币值 '&AeOn
constant market price 固定市价 V-%jSe<
constant price 固定价格 o9D#d\G
constant price series 固定物价计算数列 bA"*^"^
constant rate 固定比率 7'.6/U
constituent stock 成分股 #)DDQ?D
constitution 章程;组织章程 A9HgABhax
construction output 建造产出量 3gCP?%R
constructive trust 法律构定信托 Kv5 !cll5
consultant accountant 顾问会计师 QSYKYgxC
consultant's fee 顾问费 `+(JwQC4
Consultation Paper on Proposed Regulation on Share Margin Financing p|>/Hz1v
《监管股票按贷财务的建议谘询文件》 }z-)!8vF
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability kzKQ5i $G
《有关联交所检讨董事资格的程序的谘询文件》 wuqB['3
consumer behaviour 消费者行为 on\ahk, y]
Consumer Council 消费者委员会 jA3Ir;a
consumer credit financing operation 消费者信贷业务 <UwA5X`0e.
consumer demand 消费者需求 *q1sM#;5
consumer durables 耐用消费品 :$^sI"hO
consumer expenditure 消费开支 >va9*pdJ
consumer goods 消费品 OYfP!,+bn
consumer market 消费市场 _rUsb4r
consumer price 消费物价 "y .(E7 6
Consumer Price Index [CPI] 消费物价指数 #=fd8}9
Consumer Price Index (A) 甲类消费物价指数 /h!iLun7I
Consumer Price Index (B) 乙类消费物价指数 v Dph}Z
Consumer Price Index Classification System 消费物价指数分类法 bsWDjV~
Consumer Price Index Report 《消费物价指数月报》 G;msq=9|
Consumer Price Index series 消费物价指数系列 !E/%Hv1
consumer price inflation 消费物价上涨 A@EUH
Consumer Representative Action Fund 消费者集体诉讼基金 9jUm0B{?
consumer sentiment 消费意欲 {bp~_`O
consumer spending 消费开支;消费支出 @rW%*?$7
consumption expenditure 消费开支 w`Z@|A
consumption pattern 消费模式 HX:^:pF}
consumption product 消费产品 N;av
consumption tax 消费税 `yb,z
contango 交易延期费;延期交割费;期货溢价 =Rf!i78c5
contingencies warrant 紧急拨款令;应急支款授权书 %X\rP,
contingency 应急费用;意外开支准备金 ")qO#b4
contingency allowance 应急准备金 75H5{#)
contingency sum 应急费用;意外开支准备金 03y5$kQ
contingent assets 或有资产 %lK]m`(
contingent debt 或有债权;待确定债务
7w|4BRL
contingent interest 待确定的权益 Dmk~t="Y
contingent liabilities 或有负债 ~gbq^
contingent profit 或有利润 pdR&2fp
contingent right 或有的权利 #kEa&Se
continue to hold a deposit 继续持有存款 gY@$g
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 KA{Y*m^7
continuing rent 连续租金 \tg}K0E?R5
continuing trustee 留任受托人 ^p7Er!
continuous licensing system 长期持牌制度 e,0Gc-X[B
Continuous Net Settlement System [CNS System] 持续净额交收系统 S$fCO$bU
contra account 对销帐户 ^sVB:?
contra flow 资金回流 F;dUqXUu
contra item 对销项目 )x&}{k6 %
contra transfer 对销转拨 e0u*\b
contract 合约 N|WR^MQD
contract for difference 差价合约 Y]1b39O
contract for service 服务合约 )e:u 6]
contract for settlement 平仓合约 uJHf6Ye
contract note 成交单据 >RT02Ey>
contract of copartnery 合伙合约 n&uD=-
contract of indemnity 弥偿合约 @k2nID^>
contract of insurance 保险合约 \c$!C8z
contract of reinsurance 再保险合约 8|p*T&Cn&
contract price 合约价格 a?9Ka!O4s
contracting party 订约人;立约人;缔约国 >&N8Du*[
contractual agreement 合约协议 M&O .7B1}
contractual commitment 合约承担 t[cZ|+^]
contractual joint venture 合约式联营企业 1QH5<)Oa
contractual mutual fund 合约互惠基金 {wp"zaa
contractual right 合约权利 DW~< 8
contractual savings fund 合约储蓄基金 ;GxKPy
contributed surplus 实缴资本盈余 '=vD!6=0@
contribution 出资;供款;捐款;分担款项 ng[ZM);
contribution account 供款帐户 R`|GBVbv
contribution to gross domestic product 在本地生产总值中所占比率 ~I)\d/7o
contribution to investment 出资额 Vg4N7i
contribution to pension fund 退休金供款 Y)4&PN~[
contributor 供款人;出资人;捐助人 My!<_Hp-W
contributory 分担人 Z:}d\~`x$%
contributory scheme 供款计划 cO
!2|v8i
contrived cessation of business 有预谋的停业 j_*#"}Lcp
control 控制权;控制;管制 e|ngnkf(G
control of a company 公司的控制权;公司控股权 s|Acv4| V
control of business 业务的控制权 '|i<?]U
controlled company 受控制公司 ff9D{ $V5
controller 控制人;控权人;会计长 J$D#)w!$j
controller of an authorized institution 认可机构控权人 QR($KW(
controlling company 控股公司 /A;!g5Y
controlling interest 控制权益;控股权益 `!\`yI$!%w
controlling officer 管制人员 cUz7F
controlling officer's report 管制人员报告 MRdZ '
controlling shareholder 控股股东;持有控股权的股东 'Nv*ePz
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》 J@c)SK%2h
conventional lending 传统放款;常规放款 bO%bMZWB!y
conversion 兑换;换算;转换〔证券〕 f?1?$Sp/W
conversion factor 换算因数 H)5v X+9D
conversion of stock 公债的转换 =F5(k(Ds
conversion rate 兑换率;换算率;转换价格〔证券〕 SXA_P{j&a
convertibility 可兑性;兑换性;自由兑换 ;'r} D!8w/
convertibility undertaking 兑换保证 cmv&!Egd
convertible 可兑换;可换股 _"B5S?
convertible currency 可兑换货币 U_HOfix
convertible debenture 可转换债权证 bm_'giQ:
convertible loan stock 可转换股的债权股额 WL<$(y:H
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 EnGVp<6R
conveyance 转易;转易契;财产转让证书 C&m[/PJ~l
conveyance of property 财产转让 257pO9]
conveyance on sale 售卖转易契 %P2GQS-N
conveyancing fee 业权转易费 0;j)rmt
conveyancing scale charges 物业转易收费标准 ~P85Or
cooling-off period 冷静期 s1xl*lKX%
co-owner 共同拥有人;分权共有人 ch}t++`l]
co-partner 共同合伙人 Kuz
/
co-partnership 共同合伙 :!\?yj{{
Copenhagen Stock Exchange 哥本哈根证券交易所 B#_<?
core capital 核心资本 Vs)Pg\B?
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons #?Z>o16,u
《适用于注册人的衍生工具场外交易活动的核心运作和财务风险管理机制》 rn7eY
Core Principles for Effective Banking Supervision [Basle Committee] {]/}3t
《有效监管银行业的主要原则》〔巴塞尔委员会〕 R(sPU>`MX
cornering “夹仓”;轧空;囤积居奇 ?6F\cl0.
corporate borrower 借款公司;借款机构 7Rf${Wv0
corporate business 公司企业;公司业务 l#_(suo64
Corporate Communications Department [Stock Exchange of Hong Kong Limited] I]|X6
企业传讯部〔香港联合交易所有限公司〕 P"LbWZ6Nj
corporate customer 公司客户 6;g"`l51
corporate dealer 公司交易商 )V<ML7_?
Corporate Finance Division [Securities and Futures Commission] |<l
sv
企业融资部〔证券及期货事务监察委员会〕 K"O+`2$
Corporate Finance (D.T.C.) Limited 协联财务有限公司 OsMU>v }m
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 \ s8j*
corporate governance 公司管治 |gW>D=rkj
corporate income tax 公司所得税 T\VKNEBo
corporate investment adviser 公司投资顾问 xG JX~)
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 GRK+/1C
corporate plan 公司计划 #MbkU])
corporate practice 执业法团 F/FUKXxx
corporate profits tax 公司利得税 I5l5fx
corporate savings 公司储蓄 )DS|mM)
corporate service tax 公司服务税 r
wtU@xsD
corporate signature 法团的签名 6\7bE$K
corporation 法团;公司 dC$z q~q
corporation bond 公司债券 6px(]QU
corporation stock 公司股证;地方债券〔英国〕 -s5j^U{h|
corporation tax 公司税 [eebIJs
correction phase of stock market 股市调整期 Wm{Lg0Nr
Correctional Services Industries Suspense Account 惩教工业暂记帐 ^u@"L
corrective affidavit 修正遗产申报誓章 {2EIvKu3:
correspondent bank 代理银行 )aov]Ns
Cosmos Finance Limited 宇宙财务有限公司 FA}dKE=c
Q
cost 成本;费用;价格 gJE m
cost centre 成本中心 _yi`relcq-
cost competitiveness 成本竞争力 h\#\hx
cost control 成本控制;成本管理 Y[l*>}:w
cost convention 原值成本法;成本惯例 WdEVT,jjh
cost effectiveness 成本效益;经济效益 038|>l-9[
cost efficiency 成本效率 /gWaxR*m
cost element 成本要素 6;WfsG5
cost flow 成本流转
{Jf["Z
cost input 投入资金 uIOnP
cost management information system 成本管理资料系统 nKI]f`P7
cost of an asset 资产成本 a:*8SovI
cost of borrowing 借贷成本 + niz(]
cost of capital 资本成本;资金成本 ]W^F!p~eC
cost of installation 安装费 N?Byp&rqI<
cost of issue 招股费用;发行股份费用 o
gec6u}
cost of living 生活费用 0x&-/qce6W
cost of transmitting 传送费用 5G!0Yy['
cost overrun 成本超支 >/@wht4- j
cost price 成本价格 Ah5`Cnv
cost price structure 成本价格结构 -][~_Hd{
cost to the revenue 政府收入的损失;政府减少的收入 SvZ~xTit
cost-benefit analysis 成本效益分析 ^O#>LbM"x
cost-benefit study 成本效益研究 M3m!u[6|
cost-book company 以成本帐原则组成的公司 v?Z30?_&h
cost-effectiveness analysis 成本效益分析
n7g}u
costing 成本计算;成本计算法 i2]7Bf)oV
costing and pricing policy 成本及定价政策 pZo:\n5o
costing exercise 成本计算工作 |]--sUx:
costing review 成本检讨 BG>fLp
cost-of-living allowance 生活津贴 -MEp0
cost-of-living index 生活指数;生活费用指数 1:!_AU?
cost-plus pricing 成本加成定价法 6#[
cost-push inflation 成本推动的通货膨胀 ]S@zhQ
cost-recovery basis 收回成本的原则 RLy(Wz3%
cost-related charges 依成本而定的收费 -|0nZ
cost-related fee 依成本而定的收费 BbU%p
co-surety 共同担保人 d}@b 3
co-trustee 共同受托人 K/xn4N_UX
cotton futures 期棉 99<]~,t=5
Council of SEHK 联交所理事会 Gw!VPFV>W
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 sIUhk7Cd8
counterclaim 反申索 =35g:fL
counterfoil 联页〔收据〕;存根〔支票〕;票根 /V-uo(n< .
counter-guarantee 反担保 ~
_ ogeD
counter-inflationary policy 反通货膨胀政策 Z3C]n,I
countersignature 副署签名;连署签名 s7(NFX5
country debt provisioning 债务国坏帐准备 j<"@Y7
country of beneficial ownership 实益拥有国 _C`&(?}
coupon 息票;赠券 RT+pB{Y
coupon rate 息票利率 WP5cC@x
cover 保证金;承保范围;补仓 JVfSmxy.
cover note 临时保单 ( *~ '#k
cover short position 补仓;填平空仓 Fru&-T[
coverage 保额;承保范围 ?3[Gh9g`
covered call 备兑认购期权 p**Sd[|
covered option 备兑期权 {KQ-QKxxS
covered warrant 备兑认股权证 onqifQ
crash 狂泻;暴跌;崩溃 @477|LO
creation of new heads and subheads 开立新总目及分目 I/2{I
credit 信用;信贷;信用证;贷项 W&g