C: &I= 27!S
Hea76P5$P+
calendar year figure 历年数字 f\/'Fy0
call 催缴通知;认购期权 K4.GAGd
call deposit 通知存款;活期存款 S*0P[R
call loan 短期同业拆借;通知贷款 ";>>{lYA.
call margin 补仓;追加保证金 <0%X:q<
call market 短期同业拆放市场 (hb\1wZ
call money 短期同业拆借;活期贷款 >U%:Nfo3
call option 认购期权;看涨期权 $t1XoL
call price 赎回价格;提前赎回价 Z` ;.62S
call warrant 认购认股权证;回购认股权证 6Z:swgi6&
callable share 可收回股份;可兑付股份 ue/GB+U
called up share capital 已催缴股本 $$GmundqB
Canadian Dollar [CAD] 加拿大元 ` 6'dhB
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 0P%,1M3d
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 _7k6hVQ
cancellation price 取消费 0Na/3cz|zg
cap 上限 3lW7auH4Y{
capital 资本;资金 u djahI<{
Capital Accord 《资本协定》 })Pq!u:3
capital account 资本帐;非经常帐 Y+[Z,
capital account commitment balance 资本帐承担额结余 L)mb.U$`c|
Capital Adequacy Directive [CAD] 《资本充足指引》 r6u)
6J=
capital adequacy ratio [CAR] 资本充足比率 c^%vyBMY
capital allowance 资本免税额 Uiz#QGt
capital alteration 资本变更 XZ3)gYQi
capital and liabilities ratio 资本负债比率 E\GD hfTQ
capital and liquidity requirement 资本与流动资金的规定 9^AfT>b~f
capital appreciation 资本增值 eHt |O~
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〕 --t5jSS44
capital assets 资本资产 .3Ag6YI0N
capital at risk 风险资本 Z:e|~#
capital base 资本基础;资金基础 @C=Dk
capital charges 资本支出;资本费用 `g~T #U\>d
capital commitment 资本承担 S,'y
L7s
capital contribution certificate 出资证明书 =Y-ZI
capital convergence 划一资本充足比率 N8-!}\,
capital cost 资本成本;建设成本;建设费用 bq}hj Cy
capital cover 资本保证 QnJ(C]cW
capital deficit 资本亏绌;资本赤字 'x{E#4A
capital divided into shares 资本分成股份 *pZhwO!D
capital element 资本因素;资本部分 kv)IG$S0
capital equipment 资本设备 <z2*T \B!8
capital expenditure 资本开支;非经常开支 #$dk
capital expenses 资本费用 MU-T>S4
capital financing 筹集资本;以非经常收入支付非经常开支的结算 HAHLF+k
capital flow 资金流量 j)vfI>
capital formation 资本形成;集资 1~|o@CO
capital formation figure 资本组合数字 a2vZ'
capital fund 资本基金 U>@st="
capital gain 资本增益;资本增值 hM/:zC:
capital gains tax 资本增值税 %^){)#6w
capital goods 资本财货;资本货物 Js'#=
capital grant 非经常补助金;非经常拨款;建设补助金 g6wL\g{29
capital grant cycle 建设补助金周期 13lJq:bM
capital injection 注入资本;注资 fzhCV
capital input 投入资本 ZB|y
capital intensity 资本密集度 VuiK5?m
capital intensive 资本密集 vnrP;T=^
capital investment 资本投资 P_:~!+W,
Capital Investment Fund 资本投资基金 gTby%6-\|
capital loss 资本损失 S.Z2gFE&tu
capital maintenance 资本保值;资本保留 w QnW2)9!
capital market 资本市场;资金市场 B7R*g,(
capital market instrument 资本市场票据 Alh"ZT^*
capital money 资本款项 "'8^OZR
capital money subject to a trust 信托财产资本 o/6'g)r*
capital movement 资本流动 e2@{Ab
capital nature 资本性质 i!U,qV1
capital outlay 资本支出 W-ctx"9DS
capital portion 资本部分 ux
7^PTgcO
capital profit 资本利润 Te :4z@?
capital project 基本工程项目;非经常开支项目 ;hcOD4or
capital receipt 资本收入 uv}?8$<\
capital redemption 资本赎回 10C,\
capital redemption business 资本赎回业务 }0%~x,
capital redemption contract 资本赎回合约
oRbG6Vv/
capital redemption reserve 资本赎回储备 ,{tK{XpS
capital reduction 资本减缩;减资 `RriVYc<
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] zt23on2
股本削减计划〔香港联合交易所有限公司〕 oU`J~6.&S
capital repayment 偿还资本 l^ Q-KUI
capital reserve 资本储备;后备资本 (C=.&',P
capital revenue 资本收益;非经常收入 /Mg$t6vM
capital spending 资本开支;资本支出;非经常开支 h\@\*Xz<v
capital stock 股本 /%P|<[<
[
capital stock subscription 认缴股本;认购股本 Z%t"~r0PS
capital subsidy 建设津贴;基本建设津贴
D ^Cpgha
capital subvention 非经常资助金 {okx*]PIc
capital sum 资本额 ?f{--|V
capital tax 资本税 , '_y@9?I
capital transfer tax 资本转移税 Xc!0'P0T
capital turnover 资本周转率 R}S@u@mOE
capital value 资本价值 MzWVsV
capital works project 基本工程项目 lebwGW,!
Capital Works Reserve Fund 基本工程储备基金 ?df*Y5I2
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 @'Y^A
capitalization 资本化;资本总额 s_j ?L
capitalization of interest 利息化作本金 X:ck
capitalized interest 化作本金的利息 5R?[My
capitalized loan 转作资本的贷款 5ml#/kE
capitalized value 资本还原值;资本化价值 YaWZOuxm
capitation grant 按人计算的补助金 )nI}K QJ<
captive insurance business 专属自保保险业务 W>*9T?
car insurance 汽车保险 YH
5jvvOI
Caribbean Development Bank 加勒比开发银行 cKb jW
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] X/8CvY#n
意大利嘉利堡银行 oQ=v:P]
cartel 同业联盟;卡特尔 _$oN"pj
cartelized rates system 联营式利率制度 l4:5(1
cash 现金;现款 v*&WxP^Gm
cash accounting system 现金会计制度 VXM5
B
cash acquisition 以现金投资所得的资产 Uh9p,AV
cash allowance 现金津贴 tE~OWjL
cash assets 现金资产 9MI~yIt`L
cash at bank 银行现金;银行存款 4=T.rVS[
cash balance 现金结余 ^>3q@,C]c
cash basis 现金收付制;收付实现制 sFvu@Wm'7W
cash basis accounting 现金收付制会计;收付实现制会计 2Gw2k8g&
cash bonus 现金红利 @`,~d{ziF
cash book 现金出纳帐;现金簿 )U?O4| \P
cash client 现金客户 5Q9nJC{'NN
cash commission rebate 现金回佣 _~=qByD
cash compensation 现金补偿 !(-lY(x
cash contribution 现金承担额;现金分担额 6w )mo)<X
cash cost 直接费用;现金成本 D #`o
cash coupon 现金礼券 Exy|^Dr0
cash credit 现金信贷 Pa8E.<>
cash deficit 现金赤字 ^ |xSU_wa
cash deposit and withdrawal 现金收支 }r+(Z.BHM
cash disbursement journal 现金支出日记簿 7jZE(|G-
cash disbursement slip 现金支出传票;现金支出单 b#17N2xkT
cash flow 现金流量;银根 u@ "nVHgMJ
cash flow lending 流动现金放款;无抵押融资 ;E!(W=]*F
cash flow statement 现金流量表;现金流动表 >l!#_a
cash flow surplus 现金流量盈余 ++HHUM
cash in hand 库存现金;手头现金 (pU@$H
cash in till 备用现金 3
W%Bsqn
cash in transit 运送中现金;在运现金 re$xeq\1P?
cash input 投入现金 OrZ =-9"
cash input figure 现金投入数字 s5
P~feg
cash limit 现金支出限额;现金限额 .:`+4n
cash margin 现金保证金 h^)R}jy+f
cash market 现货市场;现金交易市场 tJ_6dH8Y
cash offer 现金要约;现金补偿额 vjzpU(Sq#
cash payment 现金付款;现金支付 2NNAsr}L
cash position 现金头寸 24}?GO
cash price 现金价格 p H5iv>H
cash receipts journal 现金收入日记簿 b,k%n_&n
cash receiving slip 现金收入传票;现金收入单 rmzM}T\20
cash settlement 现金结算 ? 0}M'L
cash surplus 现金盈余 >E9:3&[F
cash with order 订货付现;凭票即付 gcy'"d"
cashier's order 银行本票 ~)ecQ
cashier's order outstanding 未承兑的银行本票 t=K;/1
cash-limited subhead 有现金支出限额的分目 dv_& ei
cash-sweep 现金彩票活动 BeNH"Y:E
casual client “散客”;“散户” Gl4(-e'b
CCASS Depository 中央结算系统证券存管处 ek^=Z`
CCIC Finance Limited 中芝兴业财务有限公司 sp2"c"_+
cedant 分出者 J#```cB
ceding company 分出公司 5)T=^"IHXi
ceding insurer 分出保险人 |9Gng`)
ceiling 上限 l\?HeVk^
ceiling price 最高限价 e13{G@
central bank 中央银行 %y{f]m
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 ':mw(`
central banking 中央银行业务 /9K,W)h_
central banking function 中央银行职能 a/nKKhXaM
Central Clearing and Custodian System 中央结算及托管系统 TSl:a &
Central Clearing and Depository System 中央结算及存管系统 &8##)tS(y
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 Y/3CB
central clearing house 中央结算所 5Oa`1?C1
central clearing system 中央结算制度;集体交收系统 \BoRYb9h
central custody system 中央托管系统 M<A jtDF%
central depository 中央存管处 A<1:vV
central depository system 中央证券存管制度 [32]wgw+{1
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 e]1&f.K
central rate 中央汇率;中心汇率 h6yXW!8
Central Registration Hong Kong Limited 香港中央证券登记有限公司
`.Oj^H6
Central Tender Board 中央投标委员会 :75$e%'A
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 cJ}J4?
centralized budgetary and payments system 集中预算及支付制度 -=tf)
centred 12-month moving average 十二个月定位移动平均数 o!\Q,
certificate of approval 批准证明书 eplz5%<
certificate of beneficial entitlement to property 资产权益证书 'V*ixK8R0
certificate of compliance 合格证明书;合约完成证明书 :|Ckr-k"1e
certificate of deposit [CD] 存款证 (.CEEWj%{
certificate of exemption from estate duty 豁免遗产税证明书 86bRfW'
certificate of incorporation 公司注册证书;法团注册证书 gJ;
*?Uq(
certificate of incorporation of registered trustees 注册受托人法团证书 Ew&pwsQ
certificate of indebtedness [CI] 负债证明书 $,mljJSQv
certificate of insurance 保险证书 efc<lSUR
certificate of interest 权益证明书;息票 P
-O& X
certificate of means 资产证明书 W-pN
certificate of participation 参与证明书 TL29{'4V
certificate of payment of profits tax 缴付利得税证明书 sQ)D.9\~
certificate of preference 特惠税证 8RA]h?$$J
certificate of rateable value 应课差饷租值证明书 ;2NJkn9t
certificate of registration 登记证书;注册证明书 %gd{u\h^
certificate of satisfaction 清偿证明书 jGeil
qPC
certificate of transfer 转让证明书 4(h19-V
certificate to bearer 不记名证明书 P0Q]Ds|
certification 核证 gB&8TE~Y
certification fee 核证费 .nN>Ipv
certified cheque 经银行证明可兑现的支票 ^B>BA
certified public accountant [CPA] 执业会计师 4TPAD)C
certified statement 经证明的报表 e[Tu.$f-
cessation of business 停业 jHU5>Gt-}
cession 分保 ja<!_^h=At
C.F. Finance Company Limited 浙一财务有限公司 V!|:rwG2
chance 机会;中彩机会 PNSV?RT*pG
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 n^a&@?(+
change of domicile 迁册 ;fdROI
change to estimates 修订预算 G$eA(GE
change to the approved estimates of expenditure 核准开支预算的变动 6>fQe8Y
charge 费用;押记;抵押 q_hkI]
charge number 税单号码 d*Wg>8|
charge on assets 资产的征税 kF1Tg KSd
charge upon general revenue 从政府一般收入中拨款支付 $X>$)U'p&-
chargeable 可予征收;应课税的 6t,_Xqg*
chargeable agreement for sale 可予征收印花税的买卖协议 E#0_y4
chargeable income 应课税入息 ! H^,p$`[i
chargeable normal trading receipt 应课税的一般营业收入 5t,W'a_
chargeable profit 应课税利润 o_(@v2G`
chargeable to tax 应课税 {\SJr:
charged to... 记入……帐目 LNA5!E
chargee 承押记人 _gLj(<^9
charge-holder 受押人 ;$VQRXq
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 r Ljb'\<*
charging order 押记令 ".Z1CBM(
chargor's right 押记人的权利 T3JM8
charitable donation 慈善捐款 8Hdm(>
charitable trust 慈善信托 <$V!y
dO
charity property 慈善财产 y<h~jz#hkq
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 hHu?%f*
charter 章程;特许权 dr54D
charter of incorporation 成立章程 oB$P6
chartered accountant 特许会计师 o>#ue<Bc6
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 "B$r{ vG
Chartered Institute of Public Finance and Accountancy [United Kingdom] q
JdC5z\[
特许公共财政及会计学会〔英国〕 VJ8"Q
charterer 承租人 ]1^F
Chase Manhattan Asia Limited 美国大通亚洲有限公司 _#SCjFz
Chase Manhattan Bank 美国大通银行 M<%g )jn_
chattels 实产 MnQ4,+ji-
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 vi4lmkyh^
Che Hsing Finance Company Limited 浙兴财务有限公司 -;i vBR
check-and-balance system 制约平衡制度 MYmH?A
Chekiang First Bank Limited 浙江第一银行 )6t=Bel
cheque 支票 8B*XXFy\
Chiao Yue Finance Company Limited 侨裕财务有限公司 u>K(m))5W3
Chiba Bank, Ltd. 千叶银行 ]ZbZ]
Chicago Board of Options Exchange 芝加哥期权交易所 f3p)Q<H>`(
Chicago Board of Trade 芝加哥交易所 iE}Lw&x
Chicago Mercantile Exchange 芝加哥商品交易所 fH>I/%
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 g5\EVcHkz
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 wqZ*$M
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 :Sd"~\N+
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 KeGGF]=>
child allowance 子女免税额 ~+HZQv3Y
China & South Sea Bank Limited 中南银行 5C G
,l
China Affairs Committee [Hong Kong Futures Exchange Limited] ; xz}]@]Ar
中国事务委员会〔香港期货交易所有限公司〕 Yp;6.\Z8[
China concept stock 中国概念股 k*U(ln
China Construction Bank 中国建设银行 5, j&-{0W
China Development Division [Stock Exchange of Hong Kong Limited] BJL*Dihm[
中国发展科〔香港联合交易所有限公司〕 2qN|<S&
China Economic News 《中国经济新闻》 Jn+k$'6%#
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 ){sn!5=
China State Bank Limited 国华商业银行 2`]`nTz,
Chinatrust Commercial Bank, Limited 中国信托商业银行 ##+f/Fxym
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 }(yX$ 3?`
Chinese Bankers Club, Hong Kong 香港银行华员会 /_?y]Ly[r
Chinese Banks' Association 香港华商银行公会 1 p|h\H
Chinese Gold and Silver Exchange Society 金银业贸易场 (H_YYZ3ZX
Chinese New Year bonus 年奖;年终花红 Za>0&Fnf
chit fund 银会 T\
cJn>kCn
Chiyu Banking Corporation Limited 集友银行有限公司 -!ARVf *
Chiyu Finance Company Limited 集友财务有限公司 v)!C
Dpw
Cho Hung Finance Limited 朝兴金融有限公司 4(hHp6}b
choses in action 无形动产;据法权产 ,lUroO^^
chronological book 序时帐簿 1B5]1&M
Chubu Securities Finance Company 中部证券金融公司 ?kF_C,k/>N
Chung Khiaw Bank Limited 崇侨银行 #cF ?a5
Chung Nan Finance Company Limited 中南财务有限公司 0&W*U{0F\
Chuo Trust & Banking Co., Ltd. 中央信托银行 x,+2k6Wn!
Chuo Trust Asia Limited 中央信托亚洲有限公司 `
&E-
Citibank, N.A. 万国宝通银行 1c2zFBl.&
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 n{@^ne4m
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 !e0OGf
Citicorp International Limited 万国宝通国际有限公司 Jq1^}1P
civil debt 民事债项 v!~ ;QO
Civil Service Pension Reserve Fund 公务员退休金储备基金 G(*7hs
claim 申索;索偿;债权 S+LS!b
claim equalization fund 申索平衡基金 O^_$cq
claim for refund of property tax 申请发还物业税 L+]|-L`S
claim of debt 债权申索 9P)28\4
claim on bank 对银行的债权 >X$I:M<L
claim to dividend 摊还债款申索 Z7Gl^4zn
claimant 申索人;索偿人 .Jvy0B} B
claims statistics 申索统计数字 v<Ozr:lL
class of insurance business 保险业务类别 Yqz
B="
class of property 财产类别 W3HTQGV
claw-back 递减率 - /
tzt
clearance cost 清拆成本 #A@d;U%
clearing 结算;票据交换;清算 PIthv[F
clearing account 结算帐户 @5)THYAx4
clearing and settlement system 结算和交收系统 +Y9n@`
clearing balance 结算差额 5{.g~3"
clearing bank 结算银行 iDdmr32E
clearing cheque 交换支票 h=7eOK]
clearing house 结算所;票据交换所 tnn,lWu|
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 zNo(|;19
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 ,xzSFs>2
clearing member 结算会员 IuW5LS
Clearing Members' Fund 结算会员基金 8#_"WzDw
clearing participant 结算参与者 H+O^e l
clearing rebate 结算费用的回佣 GQvJj4LJp
Clearing Rules [SEHK Options Clearing House Limited] /5s,<
0Kz
《结算规则》〔联交所期权结算所有限公司〕 7XDze(O5
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 JKMcdD?'
Clerk to the Board of Review 税务上诉委员会书记 `SN?4;N0
client 客户;委托人;当事人 >7Y6NAwY
client agreement 客户协议 )yyS59s
client confidentiality 客户保密的责任 .zM M!l3
client money 客户款项 F,NS:mE
client statement 客户结单 q_gsYb
clients fund 客户资金 flr&+=1?D
close 结算;收市;收盘 qUuvM
close a position 平仓;轧平头寸 1^HUu"Kt
close company 股份不公开的公司 @9}SHS
close higher 收市时价位较高 !vQDPLBL
close lower 收市时价位较低 n#fc=L1U
close mixed 收市时荣辱互见 Rc.8j,]
close of exchange 交易所停市 x#0B
"{
close of financial year 财政年度终结 efnj5|JSV
close out 平仓 G#(+p|n
close out a long position 平长仓 !J%m 7A
close out a short position 平空仓 M .J
close steady 收市时价格稳定 .o_?n.H'&
close the gap 弥补差距 /`x)B(b
closed position 平仓 sO;]l"{<
closed-end investment corporation 股份固定的投资公司 }8\"oA6
close-out price 抛售价格 M%#H>X\/
closing account 决算帐户 |TE\ ]
closing balance 期终结余;收市结余 6Y-sc*5
closing price 收市价;收盘价 Q&;d7A.@
closing quotation 收市价;收市行情 i(pevu
closing rate 收市汇价;收盘汇率 (46S^*
closing transaction 平仓交易 |-'.\)7:
clothing levy 成衣税 1 xu2$x.b
club deposit 零存整付存款 &qP@WFl
Code of Aid 《资助则例》 J ;e/S6l
Code of Banking Practice 《银行营运守则》 gL-\@4\wc
Code of Best Practice [Stock Exchange of Hong Kong Limited] :
~R:[T2P
《最佳应用守则》〔香港联合交易所有限公司〕 y9@DlK
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〕 ,x.2kb
Code of Conduct for Persons Registered with the Securities and Futures Commission `& (Fy
《证券及期货事务监察委员会注册人操守准则》 NW=tZV Q<X
code of practice 实务守则;经营守则;执业守则 uJX(s6["=
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 tc%0yr9
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 Zt7Gf
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 A[mm_+D>
Code on Pooled Retirement Funds 《集资退休基金守则》 Pp9nilb_(
Code on Share Repurchases [Share Repurchase Code] Hc"FW5R
《公司购回本身股份守则》〔《股份购回守则》〕 _;x7vRWmN
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 FhyA_U%/nF
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 5(}Qg9%
co-debtor 共同债务人 A!\-e*+W=
co-financing scheme 共同融资计划 K7
N)VG
cognizance 证明令 i)[8dv
coin 硬币 G._E9
coin replacement programme 硬币取缔计划 Dqu][~oQ
coin set 套装硬币 LmA I vEr
coinage 硬币 1X45~
Coinage Security Fund 硬币发行基金 MGGc
cold call 主动与准客户接触 e52y}'L
collapse in prices 价格下泻;价格下挫;价格暴跌 $sTvXf:g
collateral 抵押品 4CdST3
collateral bond 担保债券 |n_es)A
collateral loan 抵押贷款 ^^m3
11=
collateral security 附属抵押品 k"V@9q;*
collection 征收;收取 #VA8a=t
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 3|FZ!8D
collection of betting duty 收取博彩税 z$q:Yg
Collection Office [Inland Revenue Department] 收税处〔税务局〕 $kM8E@x2
collective consumption 集体消费 uSRvc0R\
Collector 收税主任 'J=knjAT
Collector of Rates 差饷征收官 sIZ|N"2]A*
Collector of Stamp Revenue 印花税署署长 .!&S{;Vv?W
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 F~Z~OqCS
combined surplus 合并盈余
?V>\9?zb
combined visible and invisible trade account 有形及无形贸易合并帐目 O@gHx! L
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 \a|bx4M
commemoration coin 具纪念性的硬币 O(Tdn;1
commencement of winding-up 清盘开始 e[8AdE
commerce and industry sub-index 工商分类指数 01-n_ $b
commercial activity 商业活动 nnm9pnx
commercial bank 商业银行 UJX=lh.o
Commercial Bank Act of Norway 《挪威商业银行法》 :.k)!
Commercial Banks Law 《商业银行法》 a=!I(50
commercial borrowing 商业借款 n~wNee
Commercial Code of Japan 《日本商法》 L9FijF7
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 R>YDn|cWI
commercial invoice 商业发票 .-(s`2
commercial letter of credit 商业信用证 ?R;K`f9<
commercial loan 商业贷款;商业放款 5%5z@Ka
commercial paper 商业票据 <X{hW^??)
commercial paper market 商业票据市场 f/VrenZ_
commercial registry 商业登记处 dLtn,qCX0^
commercial return 商业回报 "Y7
]t:8
commercial sale 商业销售 Q.N, Q`P
commercialization 商品化 YVEin1]
commercially viable 具商业利益;有利可图 f4k\hUA
Commerzbank AG 西德商业银行 Y8fahQ#
commission 佣金;委员会 u,rieKYF
Commission des Operations de Bourse of France 法国证券事务监察委员会 Zk4(
commission house 佣金行;代办行 b)eKa40Z
commission payable 须付的佣金
A`D^}F6
commission rebate 佣金回扣 rLfhm
Ds%u
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 eZr}xo@9
Commissioner of Banking 银行监理专员〔银监专员〕 l*yh(3~}
Commissioner of Estate Duty 遗产税署署长 A>c/q&WUk
Commissioner of Inland Revenue 税务局局长 V=C@ocyZ
Commissioner of Insurance 保险业监理专员 EK:s#
Commissioner of Rating and Valuation 差饷物业估价署署长 6.!3g(w
commitment 承担;已承担的开支;承担额;承担项目 H(1(H0Kj"
commitment fee 承诺费 t[.wx.y&0
Committee of the Hong Kong Association of Banks 香港银行公会委员会 G}lP'9/
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 Ofyz,%
|Q
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 %Ny`d49&
Committee on Payment System [Hong Kong Monetary Authority] #xopJa Y
支付系统委员会〔香港金融管理局〕 ?B&@
Committee on Unit Trusts [Securities and Futures Commission] l9 |x7GB
单位信托委员会〔证券及期货事务监察委员会〕 XgfaTX*
Commodities Dealers' Deposit Fund 商品交易商按金基金 O;ty
k_yM
Commodities Trading Commission 商品交易事务监察委员会 ^rDT+ x
commodity 商品 rX*ATN
commodity classification 商品分类法 M99gDN
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 PKx ewd
commodity dealer 商品交易商 SseMTw:
commodity exchange 商品交易所 3gn)q>Xj$
Commodity Exchange Compensation Fund 商品交易所赔偿基金 gyI(O>e
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 B3P#p^
commodity flow method 商品流动法;商品流通法 LE|*Je3a
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 &dino
commodity futures contract 商品期货合约 :LuzKCvBP
commodity market 商品市场 Pw"o[8
commodity tax 商品税 O@
GEl
commodity trading adviser 商品交易顾问 ]vPa
A
commodity trading adviser's representative 商品交易顾问代表 kJ JUu
commodity trading advisory contract 商品交易顾问合约 n>w/T"
commodity warrant 商品期权证 WG{mg/\2(C
commodity-based investment 以商品为基础的投资 ]J
t8]w
common fund 共同基金 4<['%7U_[
common property 分权共有财产 yvgn}F{}
common share 普通股 jQKlJi2xu
common stock 普通股 M#sDPT
Commonwealth Bank of Australia 澳洲联邦银行 Y{ho[%
Commonwealth Development Corporation 英联邦发展公司 ^Fl6-|^~
Commonwealth Finance Ministers Conference 英联邦财长会议 \qrSJ=}t
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 R7L:U+*V"
Commonwealth income tax 英联邦入息税 +b7}R7:AFH
Commonwealth Preference 英联邦特惠制 8"M*,?.]
communal property 公有财产;公有产业 K$H>/*&'~
communication expenses 通讯费用 `FP)-^A8
Community Preference 欧共体特惠制 Qe!Q
$
commutation of pension 退休金的折算 G n_AXN
commuted gratuity 折算酬金 da[u@eNrnX
commuted pension gratuity 经折算的退休酬金 :\*<EIk(
Companies Act [United Kingdom] 《公司法令》〔英国〕 ,6zH;fi
Companies Handbook 《上市公司手册》 }@*Me+
companies inspector 公司检查员 GnE%C2L-
Companies Liquidation Account 公司清盘帐户 R?Dbv'lp>
Companies Ordinance: Information to be Included in a Rights Issue Prospectus ~ E)[!y
《公司条例:供股章程须载有的资料》 2 NgEzY5
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》 LWB"}#vt
Companies Registration Officer 公司注册主任 G36}4
Companies Registry 公司注册处 U#O6l-xe]
Companies Registry Trading Fund 公司注册处营运基金 (;V=A4F-D
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 *ay>MlcV2=
Company Formation and Enforcement Division [Companies Registry] ?,JN?
公司成立及条例执行部〔公司注册处〕 Dj<]eG]
company in which the public are substantially interested 由公众拥有相当权益的公司 8QeM6;^/5
company limited by guarantee 担保有限公司 gz K"'4`
company limited by shares 股份有限公司 *nB fF{y
company register 公司登记册 m[7i<'+S
company registration fee 公司注册费 IeqJ>t:
company with limited liability 有限法律责任的公司 IX7|_ci
company's memorandum 公司组织章程 -$(,&qyk
company's reserve 公司储备 )
#/@Jo2F
comparative advantage 比较优势;比较利益 |k wkikGQS
compensation 补偿金;赔偿 qzVmsxBNP
Compensation Committee [Stock Exchange of Hong Kong Limited] y&0&K4aa
赔偿委员会〔香港联合交易所有限公司〕 uA?_\z?
compensation from insurance 保险赔偿 #rZk&q
compensation fund 赔偿基金 Tr1#=&N0
compensation fund levy 赔偿基金征费 yqF$J"=|
compensation rate 补偿率 OXC7
m
Compensation Review Committee 赔偿检讨委员会 JTw'ecFev
compensation scheme 赔偿计划 zX-6]j;
compensation trade 补偿贸易 S8O^^jJq;
compensation value 补偿值 GfAt-huL(
compensatory payment 补偿付款 T,72I
competition and pricing strategy 竞争与定价策略 ~-,P1u!
competitive edge 竞争优势 +e0]Y8J{
competitive price 具竞争力的价格 -R,[/7zj
competitive tender 竞争性投标 AW8" @
Compliance Committee [Stock Exchange of Hong Kong Limited] ExDH@Lb
监察委员会〔香港联合交易所有限公司〕 G
1{F_
component of expenditure 开支组成部分 8k$iz@e
Composite Consumer Price Index 综合消费物价指数 R|T_9/#)
composite index 综合指数 M%wj6!5
composite rating 综合评级 '|0Dt|$
composite return form 综合报税表 *M_.>".P
Composite Securities and Futures Bill 《证券及期货综合条例草案》 P-L<D!25
composite tax return 综合报税表 >Au]S`
composition 组合成分;债务重整协议 p~h=]o'i
composition of earnings 收益组合成分 4-`C !q
compound increase 复合增加率;复合增长率 =:U63
compound interest 复利 jg?B][
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 9$,?Grw~
comprador note 买办票据 DJeP]
comprador order 买办付款令票
;p"G<n
comprehensive income tax 综合所得税 m:<cLc :.
comptroller 审计主任 Xc2Oa
compulsory liquidation 强制清盘 p+ymtPF
compulsory winding-up 强制清盘 im^G{3z
computation 计算;计算表 m :ROq
computational procedure 计算方法 br"p D-}
computer audit programme 电脑审计程序;电脑核数程序 fbSl$jn.
concentrated position 集中持仓量 }-m/
'Q
concentration risk 资金集中风险;集中融资风险 o<e AZ
concept stock 概念股 N}wi<P:*)
concession 特许权;宽减措施;优惠 x`^~|Q
concession contract 特许经营权合约 vJ$#m_aa
concessionary rate 优惠率 `j088<?j
concordat 协定;契约;国际监管条约 yzhr"5_
condition 条件 or/Y"\-!
conditional endorsement 附有条件的背书 YJ]]6 K+
conditional offer 有条件要约 3OV#H%
conditional sale agreement 有条件售卖协议 xW{_c[oA
conditions of tender 投标章程 ^;B
vd!
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》 h"KN)xi$
conduct of business standard 业务操守准则 '$~9~90?Z
Confidentiality Understandings 保密谅解文件 #;U_ L`q
confirmation letter 确认书 5AR\'||u
confirmation of mail transfer 信汇证明书 + )?1F
Confirmation of Payment 已缴税证明书 >?yaG=
confirmed letter of credit 保兑信用证 q('O@-HA
confirming bank 保兑银行 oUEpzv,J
confiscation order 没收令 3Juhn5&N
connected transaction 关连交易 MJ>9[hs
consensus capitalism 共识资本主义 xaWd\]UF
conservative investor 保守投资者 }U'fPYYi8
consideration 代价;对价;约因 yqqP7
consideration issue [listing method] 代价发行〔上市方式〕 m~\BkE/[l
consideration other than cash 现金以外的代价 ;$(a+?
consignee 收货人;代售人 +bvY*^i
consignment 托运;寄售 Q"CZ}B1<
consignor 付货人;托运人;寄售人 MP?9k )f
consolidated account 综合帐目 ):eX*
consolidated account expenditure 综合帐目开支 *&>1A A
consolidated balance sheet 综合资产负债表 St/Hv[H'[E
consolidated cash deficit 综合现金赤字 Yt2_*K@rC
consolidated cash surplus 综合现金盈余 e J>(SkR:[
consolidated enterprises sectorial index 综合企业分类指数 ;Gxp'y
consolidated net earnings 综合净收益;综合净盈利 3a9Oj'd1M
consolidated net profit 综合净利润;综合纯利 nH*U
consolidated policy 综合保单 cS,(HLO91
consolidated price 综合价格 zT0rvz1),M
consolidated profit and loss account 综合损益帐;综合损益表 +o)S.a+7
consolidated public sector expenditure 公营部门综合开支 .@.,D% 7<
consolidated revenue account 综合收入帐 ?<,9X06dP
consolidated shareholders' fund 综合股东资金 z>NRvx0
consolidation of shares 股份合并 b&p*IyJR
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 ?s(%3_h
consortium company 财团公司 UNq!|
consortium loan 银团贷款 |UM':Ec
constant dollar figure 固定币值 3*64)Ol7t]
constant market price 固定市价 0R<@*
constant price 固定价格 G@h6>O
constant price series 固定物价计算数列 ]i\D*,FfU
constant rate 固定比率 It!%/Y5
constituent stock 成分股 =0`"T!1
constitution 章程;组织章程 ]7v-qd
construction output 建造产出量 _h7!
constructive trust 法律构定信托 +Tde#T&[
consultant accountant 顾问会计师 BBnbXhxZ
consultant's fee 顾问费 eh nN
Consultation Paper on Proposed Regulation on Share Margin Financing (7`&5md
《监管股票按贷财务的建议谘询文件》 4p&qH igG
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability .Nr}V.?57
《有关联交所检讨董事资格的程序的谘询文件》 rE[*iq,#
consumer behaviour 消费者行为 p+#J;.
Consumer Council 消费者委员会 O9oVx4=
consumer credit financing operation 消费者信贷业务 83:m7;
consumer demand 消费者需求 }Gr5TDiV0\
consumer durables 耐用消费品 Jg3}U j2By
consumer expenditure 消费开支 ow]S 3[07
consumer goods 消费品 B+eB=KL
consumer market 消费市场 g=Q#2/UQ<
consumer price 消费物价 x$I~y D
Consumer Price Index [CPI] 消费物价指数 GIsXv 2
Consumer Price Index (A) 甲类消费物价指数 e`'O!
Consumer Price Index (B) 乙类消费物价指数 }8GCOY
Consumer Price Index Classification System 消费物价指数分类法 j"HB[N
Consumer Price Index Report 《消费物价指数月报》 =El.uBz{
Consumer Price Index series 消费物价指数系列 E}mnGe
consumer price inflation 消费物价上涨 15#v|/wI'
Consumer Representative Action Fund 消费者集体诉讼基金 ;^lVIS%&{
consumer sentiment 消费意欲 lQ!ukl)
consumer spending 消费开支;消费支出 %Y:'5\^lC
consumption expenditure 消费开支 fXvJ3w(
consumption pattern 消费模式 [oKc<o7)~"
consumption product 消费产品 k
uU,7<o
consumption tax 消费税 8Z:NT_Ss
contango 交易延期费;延期交割费;期货溢价 uu1-` !%
contingencies warrant 紧急拨款令;应急支款授权书 ~UB@IV6O
contingency 应急费用;意外开支准备金 Sm;&2"
contingency allowance 应急准备金 0FsGqFt
contingency sum 应急费用;意外开支准备金 AF ZHS\
contingent assets 或有资产 [Nr6qxWg
contingent debt 或有债权;待确定债务 V'
"p
a
contingent interest 待确定的权益 (A\qZtnyl
contingent liabilities 或有负债 8},!t\j#]
contingent profit 或有利润 SC74r?NFA
contingent right 或有的权利 Z%6I$KAN8
continue to hold a deposit 继续持有存款 k# ZO4
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 V/$qD
continuing rent 连续租金 Fl]$ql
continuing trustee 留任受托人 'g^;_=^G
continuous licensing system 长期持牌制度 9
Bz~3
Continuous Net Settlement System [CNS System] 持续净额交收系统 M' "S:
contra account 对销帐户 ueZ `+g~gg
contra flow 资金回流 X3".
contra item 对销项目 zv||&Hi
contra transfer 对销转拨 .Gh-T{\V'
contract 合约 thOQcOf0$
contract for difference 差价合约 %A`f>v.7 c
contract for service 服务合约 f8L
contract for settlement 平仓合约 [{ K$sd
contract note 成交单据 F=Z|Ji#
contract of copartnery 合伙合约 s{x2RDAt
contract of indemnity 弥偿合约 qxG@Zd
contract of insurance 保险合约 m[!t7e
contract of reinsurance 再保险合约 Ex^7`-2,B
contract price 合约价格 #JYv1F
contracting party 订约人;立约人;缔约国 %L}9nc%~eP
contractual agreement 合约协议 $d{{><
contractual commitment 合约承担 ;VeC(^-eh6
contractual joint venture 合约式联营企业 ,xuqQ;JX
contractual mutual fund 合约互惠基金 uXxyw7\W
contractual right 合约权利 V9I5/~0c
contractual savings fund 合约储蓄基金 @sav8]
contributed surplus 实缴资本盈余 r^n%PH<
contribution 出资;供款;捐款;分担款项 ]Hc`<P
contribution account 供款帐户 o?b$}Qrl
contribution to gross domestic product 在本地生产总值中所占比率 YDyOhv
contribution to investment 出资额 |s+[489g'6
contribution to pension fund 退休金供款 8k2prv^
contributor 供款人;出资人;捐助人 zIf/j k
contributory 分担人 J1YP-:
contributory scheme 供款计划 ,m{Zn"?kS
contrived cessation of business 有预谋的停业 zK(9k0+s
control 控制权;控制;管制 R#1h.8
control of a company 公司的控制权;公司控股权 ~ULuX"n
control of business 业务的控制权 Z<;<!+,
controlled company 受控制公司 mNc(
controller 控制人;控权人;会计长 rg"W1m[k
controller of an authorized institution 认可机构控权人 ",(-AU!a)h
controlling company 控股公司 VzA~w`$d
controlling interest 控制权益;控股权益 :-xp'_\L
controlling officer 管制人员 hdQ[=PH)
controlling officer's report 管制人员报告 5 .0BaVwi
controlling shareholder 控股股东;持有控股权的股东 5Z]`n
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》 d2'9C6t
conventional lending 传统放款;常规放款 ~#h@.yW^JN
conversion 兑换;换算;转换〔证券〕 4gG&u33RrE
conversion factor 换算因数 F]N9ZWn/
conversion of stock 公债的转换 p
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conversion rate 兑换率;换算率;转换价格〔证券〕 k=Pu4:RF
convertibility 可兑性;兑换性;自由兑换 K8XX O "
convertibility undertaking 兑换保证 ;}#tm9S;
convertible 可兑换;可换股 J~V`"uo
convertible currency 可兑换货币 wWko9h=|mQ
convertible debenture 可转换债权证 3cBuqQ
convertible loan stock 可转换股的债权股额 3:&!Q*i;
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 -8HIsRh
conveyance 转易;转易契;财产转让证书 l"*qj#FD
conveyance of property 财产转让 ;VSHXU'H
conveyance on sale 售卖转易契 z|=l^u6uS
conveyancing fee 业权转易费 >7!4o9)c
conveyancing scale charges 物业转易收费标准 B%6>2S=E
cooling-off period 冷静期 1?]Gl+}
co-owner 共同拥有人;分权共有人 pR4{}=g,
co-partner 共同合伙人 Yn+/yz5k_
co-partnership 共同合伙 _Xlf}BE
Copenhagen Stock Exchange 哥本哈根证券交易所 xop9*Z$
core capital 核心资本 &dp(CH<De
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons #
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《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》 >(ku*
Core Principles for Effective Banking Supervision [Basle Committee] 1 9$ufod
《有效监管银行业的主要原则》〔巴塞尔委员会〕 yeFt0\=H
cornering “夹仓”;轧空;囤积居奇 $u|p(E:*
corporate borrower 借款公司;借款机构 4Smno%jq
corporate business 公司企业;公司业务 Vz1ro
Corporate Communications Department [Stock Exchange of Hong Kong Limited] lj/?P9
企业传讯部〔香港联合交易所有限公司〕 i*:lZ eU61
corporate customer 公司客户 v}Gq.(b
corporate dealer 公司交易商 j/TsHJ=
Corporate Finance Division [Securities and Futures Commission] 1`Cr1pH
企业融资部〔证券及期货事务监察委员会〕 Q!7Er
Corporate Finance (D.T.C.) Limited 协联财务有限公司 l]%_D*<Y
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 INby0S
corporate governance 公司管治 Wo&MHMP
corporate income tax 公司所得税 J_
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corporate investment adviser 公司投资顾问 +_|M*%
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 Vl5}m
corporate plan 公司计划 B=%cXW,
corporate practice 执业法团 :J`:Q3@
corporate profits tax 公司利得税 l}j5EWe
corporate savings 公司储蓄 oZHsCQ %
corporate service tax 公司服务税 sw6]Bc
corporate signature 法团的签名 V.Dqbv
corporation 法团;公司 ^&am