C: ^p(aZj3k
J* !_O#
calendar year figure 历年数字 GP+=b:C{E
call 催缴通知;认购期权 b'pwRKpx
call deposit 通知存款;活期存款 _#\Nw0{
call loan 短期同业拆借;通知贷款 pj_W^,*/
call margin 补仓;追加保证金 @PM<pEve
call market 短期同业拆放市场 D2VYw<tEA
call money 短期同业拆借;活期贷款 |ru!C(
call option 认购期权;看涨期权 +mjwX?yF
call price 赎回价格;提前赎回价 A\?t^T
call warrant 认购认股权证;回购认股权证 T"99m^y
callable share 可收回股份;可兑付股份 UG\2wH_
called up share capital 已催缴股本 @95p [
Canadian Dollar [CAD] 加拿大元 'A|c\sy
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 6r"NU`1A;r
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 e(w c
[bv
cancellation price 取消费 (+gTIcc
>
cap 上限 "]jN'N(.
capital 资本;资金 G+#bO5
Capital Accord 《资本协定》 u>;aQtK~
capital account 资本帐;非经常帐 r)~?5d
capital account commitment balance 资本帐承担额结余 XHv
m{z=
Capital Adequacy Directive [CAD] 《资本充足指引》 }h`z2%5o
capital adequacy ratio [CAR] 资本充足比率 %3dc_YPS
capital allowance 资本免税额 f\5w@nX
capital alteration 资本变更 2<*"@Vj
capital and liabilities ratio 资本负债比率 od#Lad@p
capital and liquidity requirement 资本与流动资金的规定 Q>Ct]JW&
capital appreciation 资本增值 Lu^uY7
?}
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〕 vRtERFL
capital assets 资本资产 uKzx >\}?1
capital at risk 风险资本 W'"hjQ_
capital base 资本基础;资金基础 d7BpmM
capital charges 资本支出;资本费用 i;pg9Vw
capital commitment 资本承担 GTOA>RB2
capital contribution certificate 出资证明书 hpQ #`rhn
capital convergence 划一资本充足比率 [;hkT
capital cost 资本成本;建设成本;建设费用 psvc,V_*
capital cover 资本保证 g@x72$j
capital deficit 资本亏绌;资本赤字 BHp>(7,
capital divided into shares 资本分成股份 }WJXQ@
capital element 资本因素;资本部分 ts&\JbL
capital equipment 资本设备 rmBzLZ}
capital expenditure 资本开支;非经常开支 gna!Q
capital expenses 资本费用 27R4B
O
capital financing 筹集资本;以非经常收入支付非经常开支的结算 (XR}U6^v]
capital flow 资金流量 c|:EMYS
capital formation 资本形成;集资 EO(l?Fgw]$
capital formation figure 资本组合数字 Ho}*Bn~ic
capital fund 资本基金 /Gnt.%y&
capital gain 资本增益;资本增值 cq]0|\Vz
capital gains tax 资本增值税 _!|$ i
capital goods 资本财货;资本货物 Q(x=;wf5r
capital grant 非经常补助金;非经常拨款;建设补助金 wY8Vc"
capital grant cycle 建设补助金周期 >=rniHs=?7
capital injection 注入资本;注资 5O~xj:
capital input 投入资本 z1tD2jL _
capital intensity 资本密集度 .z$UNB(!M
capital intensive 资本密集 !M }-N
capital investment 资本投资 ?!F<xi:
Capital Investment Fund 资本投资基金 [
s/j?/9
capital loss 资本损失 OWfB8*4@
capital maintenance 资本保值;资本保留 sMAH;'`!Eu
capital market 资本市场;资金市场 !<h9XccN
capital market instrument 资本市场票据 ZH=Bm^
capital money 资本款项 o ;9H~E
capital money subject to a trust 信托财产资本 k^JgCC+
capital movement 资本流动 W@GU;Nr
capital nature 资本性质 ,]qc#KDq-1
capital outlay 资本支出 e7iQG@i7
capital portion 资本部分 MS2/<LD3d
capital profit 资本利润 MP@}G$O
capital project 基本工程项目;非经常开支项目 4`5W] J]6
capital receipt 资本收入 ,:
z]15fX
capital redemption 资本赎回 y]i}j,e0L
capital redemption business 资本赎回业务 K\RMX?YsP
capital redemption contract 资本赎回合约 f[`&3+
capital redemption reserve 资本赎回储备 D}{]5R
capital reduction 资本减缩;减资 yq2AZ@}"
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] ]LCL?zAzH!
股本削减计划〔香港联合交易所有限公司〕 MD;,O3Ge
capital repayment 偿还资本 !#5y%Bf
capital reserve 资本储备;后备资本 S"+#=C
capital revenue 资本收益;非经常收入 V#4ox km
capital spending 资本开支;资本支出;非经常开支 S=L#8CID
capital stock 股本 ~y 2joStx
capital stock subscription 认缴股本;认购股本 4
q % Gc
capital subsidy 建设津贴;基本建设津贴 z{NK(oW
capital subvention 非经常资助金 v-F|#4Q=ut
capital sum 资本额 D!)h92CIDm
capital tax 资本税 P$O@G$n
capital transfer tax 资本转移税 =L"I[
capital turnover 资本周转率 e=tM=i"
capital value 资本价值 Z0~,cO8~
capital works project 基本工程项目 ev7A;;
Capital Works Reserve Fund 基本工程储备基金 Nb0T3\3W
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 RY,L'GtO
capitalization 资本化;资本总额 FD8
capitalization of interest 利息化作本金 't\sXN+1
capitalized interest 化作本金的利息 pP\^bjI
capitalized loan 转作资本的贷款 ]]u_Mdk
capitalized value 资本还原值;资本化价值 rJp9ut'FEz
capitation grant 按人计算的补助金 5P('SFq'=
captive insurance business 专属自保保险业务 NP.qh1{NP
car insurance 汽车保险
j)mS3#cH
Caribbean Development Bank 加勒比开发银行 #5{lOeN
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] Q\^BOdX^`
意大利嘉利堡银行 tnXW7ej ^
cartel 同业联盟;卡特尔 tuo'Uk)
cartelized rates system 联营式利率制度 :K \IS `
cash 现金;现款 @71y:)W<
cash accounting system 现金会计制度 >
JTf0/
cash acquisition 以现金投资所得的资产 : T4ap_Ycq
cash allowance 现金津贴 v49i.c9
cash assets 现金资产 1
!.PH
cash at bank 银行现金;银行存款 I=E\=UTG,5
cash balance 现金结余 nwDW<J{f|U
cash basis 现金收付制;收付实现制 ^sJp!hi4=)
cash basis accounting 现金收付制会计;收付实现制会计 {!4ZRNy(k
cash bonus 现金红利 t/]za4w/
cash book 现金出纳帐;现金簿 Z 2uU'T
cash client 现金客户 Hw#yw g
cash commission rebate 现金回佣 P6'0:M@5
cash compensation 现金补偿 ~4 S6c=:
cash contribution 现金承担额;现金分担额 } f!wQxb
cash cost 直接费用;现金成本 Kna@K$6{w=
cash coupon 现金礼券 \3t)7.:4
cash credit 现金信贷 .KYDYdoS'
cash deficit 现金赤字 ^'vWv C
cash deposit and withdrawal 现金收支 ,y7X>M2
cash disbursement journal 现金支出日记簿 SwH #=hg
cash disbursement slip 现金支出传票;现金支出单 H[/^&1P
cash flow 现金流量;银根 >BMtR0
cash flow lending 流动现金放款;无抵押融资 ~c=*Y=)LG
cash flow statement 现金流量表;现金流动表 :r_/mzR#
cash flow surplus 现金流量盈余 rN~V^k
cash in hand 库存现金;手头现金 U`4t4CHA
cash in till 备用现金 Bo*Wm
w
cash in transit 运送中现金;在运现金 w 3L+7V,!
cash input 投入现金 $yZP"AsAR
cash input figure 现金投入数字 QSo48OFs
cash limit 现金支出限额;现金限额 [!#;QQ&M
cash margin 现金保证金 ehX4[j6
cash market 现货市场;现金交易市场 KXo[;Db)k
cash offer 现金要约;现金补偿额 ;p(Doy)i
cash payment 现金付款;现金支付 BLo=@C%w5
cash position 现金头寸 "L)?dlb6T
cash price 现金价格 Nu}Zsb|{
cash receipts journal 现金收入日记簿 !`dn# j
cash receiving slip 现金收入传票;现金收入单 x1`Jlzrp,
cash settlement 现金结算 j+3=&PkA.]
cash surplus 现金盈余 Dd,]Y}P
cash with order 订货付现;凭票即付 [4}U*\/>C
cashier's order 银行本票 *_uGzGB&G
cashier's order outstanding 未承兑的银行本票 ];Bk|xJ/>
cash-limited subhead 有现金支出限额的分目 qS[nf>"
cash-sweep 现金彩票活动 kPp7;U2A
casual client “散客”;“散户” 6)3pnhG9
CCASS Depository 中央结算系统证券存管处 74~%4
CCIC Finance Limited 中芝兴业财务有限公司 Xu[A,6
cedant 分出者 o l+*Oe
ceding company 分出公司 SM`n:{N(
ceding insurer 分出保险人 .ffb*gZ4
ceiling 上限 4V5h1/JPm
ceiling price 最高限价 Nu%MXu+
central bank 中央银行 5lm>~J!/^
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 qP[jtRIN
central banking 中央银行业务 L8KMMYh[
central banking function 中央银行职能 (M t-2+"+
Central Clearing and Custodian System 中央结算及托管系统 f@xjNm*'Z
Central Clearing and Depository System 中央结算及存管系统 K~\Ocl
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 i"y @Aj!7
central clearing house 中央结算所 oSs~*mf
central clearing system 中央结算制度;集体交收系统 !o`h*G-x
central custody system 中央托管系统 #Bas+8
@,
central depository 中央存管处 LZ~}*}jy
central depository system 中央证券存管制度 @yn1#E,
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 ;U<rFs40
central rate 中央汇率;中心汇率 Qnv)\M1
Central Registration Hong Kong Limited 香港中央证券登记有限公司 5q.)K
f+
Central Tender Board 中央投标委员会 zAd%dbU|
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 Ivc/g,
centralized budgetary and payments system 集中预算及支付制度 sMWNzt
centred 12-month moving average 十二个月定位移动平均数 )L7h:%h#
certificate of approval 批准证明书 h!]=)7x;
certificate of beneficial entitlement to property 资产权益证书 jL#`CD
certificate of compliance 合格证明书;合约完成证明书 Bjsg!^X7
certificate of deposit [CD] 存款证 yUFT9bD
certificate of exemption from estate duty 豁免遗产税证明书 ,S=ur%
certificate of incorporation 公司注册证书;法团注册证书 MvlqxJ$
certificate of incorporation of registered trustees 注册受托人法团证书 oei2$uu
certificate of indebtedness [CI] 负债证明书 $+[
v17lF
certificate of insurance 保险证书 8Nf%<nUv
certificate of interest 权益证明书;息票 /:aY)0F0<&
certificate of means 资产证明书 _2S(
*
certificate of participation 参与证明书 ft4(^|~
certificate of payment of profits tax 缴付利得税证明书 32,Y3!%
certificate of preference 特惠税证 )Es|EPCx!
certificate of rateable value 应课差饷租值证明书 sxU
0Fg
certificate of registration 登记证书;注册证明书 kR;Hb3hb
certificate of satisfaction 清偿证明书 Wr\A ->+
certificate of transfer 转让证明书 zM|Y
X<
certificate to bearer 不记名证明书 C.9l${QU
certification 核证 ABnJ{$=n#
certification fee 核证费 %pImCpMR
certified cheque 经银行证明可兑现的支票 6n$g73u<=3
certified public accountant [CPA] 执业会计师 Z {*<Gx
certified statement 经证明的报表 ?hnxc0~P
cessation of business 停业 :PDyc(s{
cession 分保 E(Y}*.\]#s
C.F. Finance Company Limited 浙一财务有限公司 IpI|G!Y,
chance 机会;中彩机会 qv$m5CJvK
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 ]F*fQNcjy
change of domicile 迁册 I=9sTR)
change to estimates 修订预算 9g`o+U{
change to the approved estimates of expenditure 核准开支预算的变动 jB%aHUF;
charge 费用;押记;抵押 -1tiy.^$F
charge number 税单号码 xr1,D5
charge on assets 资产的征税 TKZ[H$Z
charge upon general revenue 从政府一般收入中拨款支付 W(,3j{d2i
chargeable 可予征收;应课税的 _T.k/a
chargeable agreement for sale 可予征收印花税的买卖协议 5}"9)LT@@w
chargeable income 应课税入息 z[0B"f
chargeable normal trading receipt 应课税的一般营业收入 }w/6"MJ[n
chargeable profit 应课税利润 phqmr5s^H
chargeable to tax 应课税 QlK]2r9
charged to... 记入……帐目 5?1:RE(1
chargee 承押记人 &`Ek-b!7
charge-holder 受押人 FkY <I]F
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 X_2pC|C
charging order 押记令 <K zEn+
chargor's right 押记人的权利 ,FDRU
charitable donation 慈善捐款 ^s?=$&8f![
charitable trust 慈善信托 )TzQ8YpO}
charity property 慈善财产 N)^`
15w
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 {E$smX
charter 章程;特许权 6k*,Yei
charter of incorporation 成立章程 Ni-@El99
chartered accountant 特许会计师 g.T:72"
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 I7e.pm
Chartered Institute of Public Finance and Accountancy [United Kingdom] .FpeVjR''
特许公共财政及会计学会〔英国〕 6$A>%Jtwe
charterer 承租人 Dt=@OZW
Chase Manhattan Asia Limited 美国大通亚洲有限公司 KetNFwbUf
Chase Manhattan Bank 美国大通银行 :2(U3~3:
chattels 实产 8zzY;3^h;
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 `(o:;<&3
Che Hsing Finance Company Limited 浙兴财务有限公司 }GL@?kAGR5
check-and-balance system 制约平衡制度 zX}t1:nc
Chekiang First Bank Limited 浙江第一银行 h3t);}Y}D9
cheque 支票 rki0! P`
Chiao Yue Finance Company Limited 侨裕财务有限公司 }*s`R;B|,
Chiba Bank, Ltd. 千叶银行 ![9umsx
Chicago Board of Options Exchange 芝加哥期权交易所 EohvP[i
Chicago Board of Trade 芝加哥交易所 CWw#0
Chicago Mercantile Exchange 芝加哥商品交易所 b ]u01T-
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 2nkymEPu
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁
$u
P'>
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 db`L0JB
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 XsbYWJdds
child allowance 子女免税额 =a^}]k}
China & South Sea Bank Limited 中南银行 :.aMhyh#*
China Affairs Committee [Hong Kong Futures Exchange Limited] \2!1fN
中国事务委员会〔香港期货交易所有限公司〕 2v?fbrC5c
China concept stock 中国概念股
{Bw
China Construction Bank 中国建设银行 JK'FJ}Z4
China Development Division [Stock Exchange of Hong Kong Limited] l~Rd\.O
中国发展科〔香港联合交易所有限公司〕 ,u_ Z0S M
China Economic News 《中国经济新闻》 u.dYDi
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 2R];Pv
China State Bank Limited 国华商业银行 8(ej]9RObU
Chinatrust Commercial Bank, Limited 中国信托商业银行 t4v@d
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 @jY=b<
Chinese Bankers Club, Hong Kong 香港银行华员会 h'ik19
Chinese Banks' Association 香港华商银行公会 ;7E
c'nC4
Chinese Gold and Silver Exchange Society 金银业贸易场 2xK v;
Chinese New Year bonus 年奖;年终花红 <sli!rv
chit fund 银会 F(KsB5OY?
Chiyu Banking Corporation Limited 集友银行有限公司 w?:tce
Chiyu Finance Company Limited 集友财务有限公司 f@Yo]F U
Cho Hung Finance Limited 朝兴金融有限公司 ?!HU$>
choses in action 无形动产;据法权产 D1R$s*{
chronological book 序时帐簿 u N8RG_Mb
Chubu Securities Finance Company 中部证券金融公司 2mEvoWnJ
Chung Khiaw Bank Limited 崇侨银行 mLm?yb:
Chung Nan Finance Company Limited 中南财务有限公司 7!U^?0?/
Chuo Trust & Banking Co., Ltd. 中央信托银行 qV79bK
Chuo Trust Asia Limited 中央信托亚洲有限公司 y~n1S~5cI
Citibank, N.A. 万国宝通银行 ohna1a^
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 {;vLM*
'
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 SNtk1pG>
Citicorp International Limited 万国宝通国际有限公司 <NWq03:&
civil debt 民事债项 ez<V
Civil Service Pension Reserve Fund 公务员退休金储备基金 2"6bz^>}
claim 申索;索偿;债权 ]Bj2; <@y
claim equalization fund 申索平衡基金 LS]0 p#
claim for refund of property tax 申请发还物业税 {hFH6]TA
claim of debt 债权申索 $Da?)Hz'F
claim on bank 对银行的债权 L Q0e@5
claim to dividend 摊还债款申索 L Iz<fB
claimant 申索人;索偿人 7>lM^ :A
claims statistics 申索统计数字 C?j:+
class of insurance business 保险业务类别 [h63* &
class of property 财产类别 hjD%=Ri0Z
claw-back 递减率 gVNoC-n)
clearance cost 清拆成本 _Wqy,L;J
clearing 结算;票据交换;清算 ;2 P
clearing account 结算帐户 KX
J7\}
clearing and settlement system 结算和交收系统 2F
:8=_sA
clearing balance 结算差额 8PR\a!"
clearing bank 结算银行 L3=5tuQ[5
clearing cheque 交换支票 lHAWZyO
clearing house 结算所;票据交换所 ^!fY~(=U4
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 EKus0"|
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 ^B:;uyG]M
clearing member 结算会员 VwOcWKD
Clearing Members' Fund 结算会员基金 s }Ql9
clearing participant 结算参与者 YD;G+"n?T
clearing rebate 结算费用的回佣 ly:2XvV3~
Clearing Rules [SEHK Options Clearing House Limited]
T~L&c
《结算规则》〔联交所期权结算所有限公司〕 e|N~tUVrrN
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 R$X~d8o>%
Clerk to the Board of Review 税务上诉委员会书记 O,JS*jXl
client 客户;委托人;当事人 _&%FGcAS
client agreement 客户协议 T@A Qe[U'v
client confidentiality 客户保密的责任 F?^L^N^
client money 客户款项 :gO5#HIm
client statement 客户结单 cj9C6Y!
clients fund 客户资金 m!5Edo-;<
close 结算;收市;收盘 u}b%-:-
close a position 平仓;轧平头寸 gxx#<=`
close company 股份不公开的公司 9dmoB_G
close higher 收市时价位较高 1YK(oRSDn
close lower 收市时价位较低 [5!dO\-[
close mixed 收市时荣辱互见 J$5Vjh'aM
close of exchange 交易所停市 =f!clhO
close of financial year 财政年度终结 2VzYP~Jg
close out 平仓 2+_a<5l~
close out a long position 平长仓 ^t:dcY7
close out a short position 平空仓 Yt?]0i+
close steady 收市时价格稳定 P0pBR_:o
close the gap 弥补差距 F$bV}>-1k
closed position 平仓 7[PEiAI
closed-end investment corporation 股份固定的投资公司 A=3L_
#nO
close-out price 抛售价格 stUUez>
closing account 决算帐户 &d0sv5&s
closing balance 期终结余;收市结余 4jt(tZS
closing price 收市价;收盘价 mRa\ wEg%
closing quotation 收市价;收市行情 0<O()NMv
closing rate 收市汇价;收盘汇率 )2_[Ww|.
closing transaction 平仓交易 -n8d#Qm)
clothing levy 成衣税 3{fg3?
club deposit 零存整付存款 W.NZ%~|+e/
Code of Aid 《资助则例》 <{GVA0nr
Code of Banking Practice 《银行营运守则》 uFhaN\S
Code of Best Practice [Stock Exchange of Hong Kong Limited] [dAQrou6P
《最佳应用守则》〔香港联合交易所有限公司〕 UWidT+'Sa
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〕 J ZkQ/vp(
Code of Conduct for Persons Registered with the Securities and Futures Commission LT"H-fTgs
《证券及期货事务监察委员会注册人操守准则》 K_@?Q@#YhR
code of practice 实务守则;经营守则;执业守则 :AS`1\ C
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 K8R>O *~
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 -Caj>K
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 JQ6M,O
Code on Pooled Retirement Funds 《集资退休基金守则》 hGkJ$QT
Code on Share Repurchases [Share Repurchase Code] kRc+OsY9
《公司购回本身股份守则》〔《股份购回守则》〕 5VJe6i9;
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 =J4|"z:
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 1X&.po
co-debtor 共同债务人 BM`6<Z "3q
co-financing scheme 共同融资计划 5dB62dqN
cognizance 证明令 P#7=h:.522
coin 硬币 *mVg_Kl
coin replacement programme 硬币取缔计划
lPI~5N8
coin set 套装硬币 s M*ay,v;
coinage 硬币 #=={h?UDT
Coinage Security Fund 硬币发行基金 Z`u$#<ukX
cold call 主动与准客户接触 xP!QV~$>
collapse in prices 价格下泻;价格下挫;价格暴跌 r*]pL<
collateral 抵押品 eIfQ
TV
collateral bond 担保债券 Rq%Kw> {&
collateral loan 抵押贷款 'It8h$^j
collateral security 附属抵押品 W"^ =RY
collection 征收;收取 5|nc^
12
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 <l$ d>,
collection of betting duty 收取博彩税 X.#)CB0c1Q
Collection Office [Inland Revenue Department] 收税处〔税务局〕 P6R_W
collective consumption 集体消费 RFyMRE!?
Collector 收税主任 y;uR@{
Collector of Rates 差饷征收官 31@Lr[!
Collector of Stamp Revenue 印花税署署长 c~?Zmdn:
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 10i$ b<O
combined surplus 合并盈余 o$buoGSPc
combined visible and invisible trade account 有形及无形贸易合并帐目 q+y\pdhdO
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 &'x~<rx
commemoration coin 具纪念性的硬币 Rh?bBAn8
commencement of winding-up 清盘开始 ~y2zl
commerce and industry sub-index 工商分类指数 2Jio_Hk
commercial activity 商业活动 ]Ob|!L(
commercial bank 商业银行 u;gO+)wqv
Commercial Bank Act of Norway 《挪威商业银行法》 )muNfs m
Commercial Banks Law 《商业银行法》 "GZieI
D
commercial borrowing 商业借款 hg(<>_~
Commercial Code of Japan 《日本商法》 uTxa5j
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 *Ud(HMTe
commercial invoice 商业发票 \7uM5 k}l
commercial letter of credit 商业信用证 lU%}_!tp3/
commercial loan 商业贷款;商业放款 L]|mWyzT
commercial paper 商业票据 7P7OTN
commercial paper market 商业票据市场 Pps-,*m
commercial registry 商业登记处 {@^;Nw%J
commercial return 商业回报 B+j]C$8}
commercial sale 商业销售 <ZF|2
commercialization 商品化 r~lZ8$KC
commercially viable 具商业利益;有利可图 . \"k49M`
Commerzbank AG 西德商业银行 0{|HRiQH9+
commission 佣金;委员会 k=hWYe$iAz
Commission des Operations de Bourse of France 法国证券事务监察委员会 iU;e!\A
commission house 佣金行;代办行 ||_hET
commission payable 须付的佣金 m|;(0
rft
commission rebate 佣金回扣 -juG[zn
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 /,I cs
Commissioner of Banking 银行监理专员〔银监专员〕 pW(rNAJ!
Commissioner of Estate Duty 遗产税署署长 BzP,Tu{,
Commissioner of Inland Revenue 税务局局长 6t6Z&0$h~
Commissioner of Insurance 保险业监理专员 |4Q*4s
Commissioner of Rating and Valuation 差饷物业估价署署长 9)ALJd,M
commitment 承担;已承担的开支;承担额;承担项目 ds(?:zx#
commitment fee 承诺费 ^taN?5
Committee of the Hong Kong Association of Banks 香港银行公会委员会 6:]N%
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 l9I r@.m
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 @#)` -]g
Committee on Payment System [Hong Kong Monetary Authority] D j&~x
支付系统委员会〔香港金融管理局〕 kg[%Q]]
Committee on Unit Trusts [Securities and Futures Commission] /Hyz]46
单位信托委员会〔证券及期货事务监察委员会〕 ^Tm`motzh
Commodities Dealers' Deposit Fund 商品交易商按金基金 .p&@;fZ
Commodities Trading Commission 商品交易事务监察委员会 *h!fqT%9
commodity 商品 _U<fS
commodity classification 商品分类法 /|1p7{km
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 /Vn>(;lo
commodity dealer 商品交易商 hMDd*<%l
commodity exchange 商品交易所 ?Gki0^~J
Commodity Exchange Compensation Fund 商品交易所赔偿基金 ?;XEb\Kf
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 t'rN7.d
commodity flow method 商品流动法;商品流通法 '4[=*!hs!
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 * x/!i^
commodity futures contract 商品期货合约 4Z( #;9f
commodity market 商品市场 ^dHQ<L3.*
commodity tax 商品税 N1c=cZDV
commodity trading adviser 商品交易顾问 i2~uhGJ
commodity trading adviser's representative 商品交易顾问代表 f"QiVJq
commodity trading advisory contract 商品交易顾问合约 (+>
2&@@<
commodity warrant 商品期权证 -n|bi cP
commodity-based investment 以商品为基础的投资 1cLtTE
common fund 共同基金 d(T4Kd$r
common property 分权共有财产 {r,Uik-nL
common share 普通股 wA=r]BT
common stock 普通股 G<;~nAo?f0
Commonwealth Bank of Australia 澳洲联邦银行 $J`O-"M
Commonwealth Development Corporation 英联邦发展公司 h:YD$XE
Commonwealth Finance Ministers Conference 英联邦财长会议 \k.`xG?
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 ?Z7`TnG$uf
Commonwealth income tax 英联邦入息税 r~t`H*C)}
Commonwealth Preference 英联邦特惠制 jxh:z
communal property 公有财产;公有产业 jwDlz.sW!
communication expenses 通讯费用 @ _Ey"k<
Community Preference 欧共体特惠制 I&;>(@K
commutation of pension 退休金的折算 EKwQ$?I
commuted gratuity 折算酬金 <v_=k],W
commuted pension gratuity 经折算的退休酬金 !Zz;;Z
Companies Act [United Kingdom] 《公司法令》〔英国〕 /4:bx#;A
Companies Handbook 《上市公司手册》 ti\
${C3
companies inspector 公司检查员 ]pax,|+$C
Companies Liquidation Account 公司清盘帐户 w,LtQhQ
Companies Ordinance: Information to be Included in a Rights Issue Prospectus yB b%#GW
《公司条例:供股章程须载有的资料》 liKlc]oM
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》 HN5m %R&`
Companies Registration Officer 公司注册主任 T*z]<0E]
Companies Registry 公司注册处 _R4}\3}!
Companies Registry Trading Fund 公司注册处营运基金 MMM
tB6
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 _4ag-'5
Company Formation and Enforcement Division [Companies Registry] Gm=qn]c
公司成立及条例执行部〔公司注册处〕 :xh{SsW@
company in which the public are substantially interested 由公众拥有相当权益的公司 N9e'jM>Oos
company limited by guarantee 担保有限公司 {VgE07r
company limited by shares 股份有限公司 M tN>5k c
company register 公司登记册 {%V(Dd[B6
company registration fee 公司注册费 ^9g$/8[^c_
company with limited liability 有限法律责任的公司 z:Ml;y
company's memorandum 公司组织章程 t un}rdb
company's reserve 公司储备 U<Pjn)M~B
comparative advantage 比较优势;比较利益 Y[
G_OoU
compensation 补偿金;赔偿 L$ZjMJ
Compensation Committee [Stock Exchange of Hong Kong Limited] 9mF'
赔偿委员会〔香港联合交易所有限公司〕 /F*Y~>*% 1
compensation from insurance 保险赔偿 w+M/VsL
compensation fund 赔偿基金 o-,."|6
compensation fund levy 赔偿基金征费 YB#fAU
compensation rate 补偿率 @CMI$}!{V
Compensation Review Committee 赔偿检讨委员会 =~#mF<z5
compensation scheme 赔偿计划 j{@O%fv=
compensation trade 补偿贸易 4ot<Uw5
compensation value 补偿值 %()d$.F
compensatory payment 补偿付款 !ifU}qFzK
competition and pricing strategy 竞争与定价策略 DeO-@4+qKd
competitive edge 竞争优势 FXQWT9Kk~_
competitive price 具竞争力的价格 ke4E1T-1n
competitive tender 竞争性投标 #EzBB*kP
Compliance Committee [Stock Exchange of Hong Kong Limited] s\*L5{kiSl
监察委员会〔香港联合交易所有限公司〕 =~D? K9o
component of expenditure 开支组成部分 iSW2I~PD
Composite Consumer Price Index 综合消费物价指数 d
t/AAk6
composite index 综合指数 0YH5B5b
composite rating 综合评级 twT/uBQ4a
composite return form 综合报税表 -'rdN i
Composite Securities and Futures Bill 《证券及期货综合条例草案》 X+hHE kJ
composite tax return 综合报税表 Z%t_1t
composition 组合成分;债务重整协议 6FUW^dt
composition of earnings 收益组合成分 YEL0h0gn
compound increase 复合增加率;复合增长率 })g<I+]Hf9
compound interest 复利 ]33!obM
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 TOwd+]B
comprador note 买办票据 UhxM85M;x
comprador order 买办付款令票 X Xque-
comprehensive income tax 综合所得税 dkQ4D2W*\
comptroller 审计主任 v88vr
compulsory liquidation 强制清盘 87 Z[0>
compulsory winding-up 强制清盘 #mxOwvJ
computation 计算;计算表 !Sc"V.o@!
computational procedure 计算方法 ClG%zE&i
computer audit programme 电脑审计程序;电脑核数程序 hFtV\xFK
concentrated position 集中持仓量 gf|uZ9{
concentration risk 资金集中风险;集中融资风险 u'YXI="(
concept stock 概念股 0w?da~
concession 特许权;宽减措施;优惠 M4^G3c<
concession contract 特许经营权合约 q<3nAE$?=
concessionary rate 优惠率 CM6% g f3
concordat 协定;契约;国际监管条约 144Y.
condition 条件 AdX))xgl
conditional endorsement 附有条件的背书 tOwn M1
:(
conditional offer 有条件要约 uLhGp@Dx
conditional sale agreement 有条件售卖协议 Od1\$\4Z
conditions of tender 投标章程 Sj+H{xJi
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》 g4K+AK
conduct of business standard 业务操守准则 'aSsyD!?<
Confidentiality Understandings 保密谅解文件 A8{jEJ=)P
confirmation letter 确认书 ZmA}i`
confirmation of mail transfer 信汇证明书 rrD6x>
Confirmation of Payment 已缴税证明书 TdhfX {nk
confirmed letter of credit 保兑信用证 TxrW69FV7
confirming bank 保兑银行 I
_nQTWcm
confiscation order 没收令 "1O_h6C
connected transaction 关连交易 n,N->t$i
consensus capitalism 共识资本主义 #bOv}1,s
conservative investor 保守投资者 M/3;-g
consideration 代价;对价;约因 m+QS -woHn
consideration issue [listing method] 代价发行〔上市方式〕 #s)f3HU>
consideration other than cash 现金以外的代价 o9kJ90{D=
consignee 收货人;代售人 ,K5K?C$k
consignment 托运;寄售 H.5
6
consignor 付货人;托运人;寄售人 m=l>8
consolidated account 综合帐目 uGU2
consolidated account expenditure 综合帐目开支 Sd+5Uf`
consolidated balance sheet 综合资产负债表 qv!(In>u
consolidated cash deficit 综合现金赤字 K#3^GB3P
consolidated cash surplus 综合现金盈余
:1'
consolidated enterprises sectorial index 综合企业分类指数 L+t
/
E`
consolidated net earnings 综合净收益;综合净盈利 ]U?nYppV
consolidated net profit 综合净利润;综合纯利 l*CulVX
consolidated policy 综合保单 g2OnLEF]s
consolidated price 综合价格 pPReo)
consolidated profit and loss account 综合损益帐;综合损益表 ~q>jXi
consolidated public sector expenditure 公营部门综合开支 :;$MUOps
consolidated revenue account 综合收入帐 E-A9lJWr
consolidated shareholders' fund 综合股东资金 Gp9 <LB\,
consolidation of shares 股份合并 }m:paB"3
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 pb!2G/,.[
consortium company 财团公司 w,%"+tY_
consortium loan 银团贷款 ,NO[Piok
constant dollar figure 固定币值 ^ u$gO3D
constant market price 固定市价 Bm~^d7;Cw
constant price 固定价格 mnt&!X4<
constant price series 固定物价计算数列 b(Y
constant rate 固定比率 Kz'GAm\
constituent stock 成分股 oj 8r*
constitution 章程;组织章程 X5WA-s(?0
construction output 建造产出量 [P2>KQ\
constructive trust 法律构定信托 SKG
U)Rn;
consultant accountant 顾问会计师 Np\NStx2
consultant's fee 顾问费 snbXAx1L
Consultation Paper on Proposed Regulation on Share Margin Financing j.M]F/j
《监管股票按贷财务的建议谘询文件》 ^ AZ#tp%)
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability b8!oZ~K
《有关联交所检讨董事资格的程序的谘询文件》 3.Fko<D4jD
consumer behaviour 消费者行为 Th_@'UDa
Consumer Council 消费者委员会 Agd"m4!
consumer credit financing operation 消费者信贷业务 <bcf"0A
consumer demand 消费者需求 0\mf1{$"!7
consumer durables 耐用消费品 _Sjj|j
consumer expenditure 消费开支 vfSPgUB)
consumer goods 消费品 ,='Ihi
consumer market 消费市场 z~{08M7
consumer price 消费物价 _L,~WYRo
Consumer Price Index [CPI] 消费物价指数 MN: {,#d0
Consumer Price Index (A) 甲类消费物价指数 'o='Q)Dk
Consumer Price Index (B) 乙类消费物价指数 E:`_P+2p
Consumer Price Index Classification System 消费物价指数分类法 GMU!GSY
Consumer Price Index Report 《消费物价指数月报》 \`.v8C>vG
Consumer Price Index series 消费物价指数系列 &r,vD,
consumer price inflation 消费物价上涨 EU(e5vO
Consumer Representative Action Fund 消费者集体诉讼基金 Z~:)hwF
consumer sentiment 消费意欲 xI,3(A.
consumer spending 消费开支;消费支出 @!;A^<{ka
consumption expenditure 消费开支 f]*;O+8$LN
consumption pattern 消费模式 enk`I$Xx
consumption product 消费产品 ch#)XomN
consumption tax 消费税 3MQHoxX
contango 交易延期费;延期交割费;期货溢价 |s/)lA:9
contingencies warrant 紧急拨款令;应急支款授权书 %YVPm*J~
contingency 应急费用;意外开支准备金 A &}]:4@{
contingency allowance 应急准备金 tY$@,>2 v
contingency sum 应急费用;意外开支准备金 }$)~HmZw
contingent assets 或有资产 4KH'S'eR
contingent debt 或有债权;待确定债务 #(
.G;e;w
contingent interest 待确定的权益 4m~y%>
&
contingent liabilities 或有负债 W@!qp
contingent profit 或有利润 =8_b&4.:&
contingent right 或有的权利 QRQ{Bq}#
continue to hold a deposit 继续持有存款 8Hq4ppC
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 p3_
Qx
continuing rent 连续租金 SX,$$43
continuing trustee 留任受托人 X#1WzWk'
continuous licensing system 长期持牌制度 8kK L=
Continuous Net Settlement System [CNS System] 持续净额交收系统 ~,,r\Y+
contra account 对销帐户 rDl/R^w"
contra flow 资金回流 ll__A|JQ
contra item 对销项目 B9l~Y/3|
contra transfer 对销转拨 m{oe|UVcmr
contract 合约 CUDA<Fm
contract for difference 差价合约 q:_:E*o
contract for service 服务合约 Aa-5k3:x]=
contract for settlement 平仓合约 jd]L}%ax
contract note 成交单据 }a OBQsnO
contract of copartnery 合伙合约 23|JgKuA
contract of indemnity 弥偿合约 f0eQq;D$K
contract of insurance 保险合约 *BxU5)O
contract of reinsurance 再保险合约 ; &rxwL
contract price 合约价格 9z?c0W5x
contracting party 订约人;立约人;缔约国 rvx2{1}I
contractual agreement 合约协议 `;Ui6{|
contractual commitment 合约承担 '!$QI@@
contractual joint venture 合约式联营企业 uj;iE
9
contractual mutual fund 合约互惠基金 rHk(@T.]
contractual right 合约权利 :@p]~{m :G
contractual savings fund 合约储蓄基金 A}! A*z<9
contributed surplus 实缴资本盈余 L@RnLaoQ
contribution 出资;供款;捐款;分担款项 &%v*%{|j
contribution account 供款帐户 sc t3|H#
contribution to gross domestic product 在本地生产总值中所占比率 -Tvnd,
contribution to investment 出资额 46M=R-7=
contribution to pension fund 退休金供款 em7L`,
contributor 供款人;出资人;捐助人 pPxgjX
contributory 分担人 ZKW1HL ]m
contributory scheme 供款计划 ys!O"=OJ
contrived cessation of business 有预谋的停业 Dhm;K$T
control 控制权;控制;管制 4~Q<LEly
control of a company 公司的控制权;公司控股权
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control of business 业务的控制权 NXLb'mH~
controlled company 受控制公司 E 9Kp=3H
controller 控制人;控权人;会计长 "[/W+&z[~
controller of an authorized institution 认可机构控权人 (]k Q9}8
controlling company 控股公司 S#CaJ}M
controlling interest 控制权益;控股权益 ?i_2ueVR
controlling officer 管制人员 Vuy%7H
controlling officer's report 管制人员报告 =H: N!!:
controlling shareholder 控股股东;持有控股权的股东 LQqba4$
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》 irh Z
conventional lending 传统放款;常规放款 2K3j3 |T
conversion 兑换;换算;转换〔证券〕 l _2Xao$
conversion factor 换算因数 &n]v
conversion of stock 公债的转换 BZOl&G(
conversion rate 兑换率;换算率;转换价格〔证券〕 dJzaP
convertibility 可兑性;兑换性;自由兑换 D=LsoASVI
convertibility undertaking 兑换保证 Ww~C[8q
convertible 可兑换;可换股 +dCR$<e9r
convertible currency 可兑换货币 uJ|,-"~F
convertible debenture 可转换债权证 CVY-U|xFY
convertible loan stock 可转换股的债权股额 D,$M$f1
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 )a!f")@uz
conveyance 转易;转易契;财产转让证书 )EYs+7/t
conveyance of property 财产转让
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conveyance on sale 售卖转易契 ZHwl 9n#m
conveyancing fee 业权转易费 RK*tZ
conveyancing scale charges 物业转易收费标准 EWl9rF@I
cooling-off period 冷静期 |+~P; fG
co-owner 共同拥有人;分权共有人 iYa)*,
co-partner 共同合伙人 Lcg1X3$G
co-partnership 共同合伙
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Copenhagen Stock Exchange 哥本哈根证券交易所 }ub>4N[
core capital 核心资本 U e-AF#
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons FYNUap,A
《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》 @Nm{H
Core Principles for Effective Banking Supervision [Basle Committee] gjiS+N[
《有效监管银行业的主要原则》〔巴塞尔委员会〕 "tb KbFn9
cornering “夹仓”;轧空;囤积居奇 P;7[5HFF
corporate borrower 借款公司;借款机构 od@!WjcM[8
corporate business 公司企业;公司业务 aA%x9\Y
Corporate Communications Department [Stock Exchange of Hong Kong Limited] ?y%Mm09
企业传讯部〔香港联合交易所有限公司〕 8u*Q^-fpo0
corporate customer 公司客户 xt@v"P2Ok
corporate dealer 公司交易商 (RUc>Qi
Corporate Finance Division [Securities and Futures Commission] .|:(VG$MfI
企业融资部〔证券及期货事务监察委员会〕 ~hP]<$v
Corporate Finance (D.T.C.) Limited 协联财务有限公司 <,*w$
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 ko{&~
corporate governance 公司管治 yqJ>Z%)hf
corporate income tax 公司所得税 _4{3^QZq5
corporate investment adviser 公司投资顾问 i*xVD`x ~
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 C9Cl$yZ
corporate plan 公司计划 x wfdJ(&
corporate practice 执业法团 9e;{o,r@
corporate profits tax 公司利得税 O|v8.3[cT
corporate savings 公司储蓄 t }K8{
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corporate service tax 公司服务税 JBV
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corporate signature 法团的签名 #VZ-gy4$\B
corporation 法团;公司 .F/l$4CQ
corporation bond 公司债券 I_c?Ky8J_|
corporation stock 公司股证;地方债券〔英国〕 Q>z(!'dw
corporation tax 公司税 -hK^ *vJ
correction phase of stock market 股市调整期 wO%617Av
Correctional Services Industries Suspense Account 惩教工业暂记帐 v&])D/a
corrective affidavit 修正遗产申报誓章 '\pSUp
correspondent bank 代理银行 5:~ zlg
Cosmos Finance Limited 宇宙财务有限公司 n>o=RQ2
cost 成本;费用;价格 _Fkb$NJ"]Q
cost centre 成本中心 us#ji i.<
cost competitiveness 成本竞争力 |o_
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cost control 成本控制;成本管理 -Lsl
cost convention 原值成本法;成本惯例 3D,tnn+J
cost effectiveness 成本效益;经济效益 r"7 !J[u
cost efficiency 成本效率 mt *Dx
cost element 成本要素 4{$ L]toP
cost flow 成本流转 43`Atw`\
cost input 投入资金 ;P8.U(
cost management information system 成本管理资料系统 YRaF@?^Gn
cost of an asset 资产成本 2 I.Q-'@
cost of borrowing 借贷成本 Q9g^'a
cost of capital 资本成本;资金成本 BgsU:eKe
cost of installation 安装费 Qoz4(~I
cost of issue 招股费用;发行股份费用 uY&t9L8
cost of living 生活费用 'Urx83
cost of transmitting 传送费用 e9F+R@8
cost overrun 成本超支 ypvz&SzIh
cost price 成本价格
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cost price structure 成本价格结构 BI>r'
cost to the revenue 政府收入的损失;政府减少的收入 L>`inrpz=w
cost-benefit analysis 成本效益分析 q) e*eN
cost-benefit study 成本效益研究 ) Cm95,Y
cost-book company 以成本帐原则组成的公司 {ZUgyGE{
cost-effectiveness analysis 成本效益分析 7%|HtBXv^
costing 成本计算;成本计算法 X-yS9E
costing and pricing policy 成本及定价政策 $3Sm?
costing exercise 成本计算工作 C9%A?'`
costing review 成本检讨 G Mg|#DV
cost-of-living allowance 生活津贴 JGlp7wro
cost-of-living index 生活指数;生活费用指数 . N5$s2t
cost-plus pricing 成本加成定价法 >)F)@KAuN4
cost-push inflation 成本推动的通货膨胀 [WR*u\FF
cost-recovery basis 收回成本的原则 V4<f4|IL
cost-related charges 依成本而定的收费 "6WE6zq
cost-related fee 依成本而定的收费 &