C: ]@z!r2[
;}Lf
calendar year figure 历年数字 !%t@wQ]\hG
call 催缴通知;认购期权 %IVM1
call deposit 通知存款;活期存款 Xk%eU>d
call loan 短期同业拆借;通知贷款 vo
}4N[]Sb
call margin 补仓;追加保证金 Kn$E{ F\
call market 短期同业拆放市场 <`SA>P
call money 短期同业拆借;活期贷款 P??P"^hU
call option 认购期权;看涨期权 Vbp@n
call price 赎回价格;提前赎回价 }|Q\@3&
call warrant 认购认股权证;回购认股权证 n%36a(]
t
callable share 可收回股份;可兑付股份 <(Ar[Rp
called up share capital 已催缴股本 2
oL$I(83
Canadian Dollar [CAD] 加拿大元 5g-1pzP9
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 ],!}|
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 3t9+Y dNKU
cancellation price 取消费 ZKt{3P
cap 上限 B]yO
capital 资本;资金 +pq=i
Capital Accord 《资本协定》 {f4jE#a>v
capital account 资本帐;非经常帐 WNjG/U
capital account commitment balance 资本帐承担额结余 bvB7d`wx
Capital Adequacy Directive [CAD] 《资本充足指引》 a+v.(mCG
capital adequacy ratio [CAR] 资本充足比率 ]lGkZyUhI
capital allowance 资本免税额 <Sd ef^
capital alteration 资本变更 (kX:@9Pn
capital and liabilities ratio 资本负债比率 3;z1Hp2X
capital and liquidity requirement 资本与流动资金的规定 ]Gm4gd`
capital appreciation 资本增值 !sI^Lh,Y
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〕 l=P)$O|=w
capital assets 资本资产 VSUWX1k4%
capital at risk 风险资本 gA EB
capital base 资本基础;资金基础 w$&;s<0
capital charges 资本支出;资本费用 MX#LtCG#V
capital commitment 资本承担 ZZkc) @
capital contribution certificate 出资证明书 A?n5;mvq#
capital convergence 划一资本充足比率 GKWsJO5 n
capital cost 资本成本;建设成本;建设费用 voRb>xF
capital cover 资本保证 W^HE1Dt]
capital deficit 资本亏绌;资本赤字 (g[WZB3x
capital divided into shares 资本分成股份 %8DI)n#H
capital element 资本因素;资本部分 jpYZ)
So-
capital equipment 资本设备 KIY`3Fl09
capital expenditure 资本开支;非经常开支 N?rE:0SJ
capital expenses 资本费用 Y#9bM$x7
capital financing 筹集资本;以非经常收入支付非经常开支的结算 mDA+
.l&)b
capital flow 资金流量 45-x$o
capital formation 资本形成;集资 W+GBSl
capital formation figure 资本组合数字 (0y!{ (a
capital fund 资本基金 D5Rp<PBq,
capital gain 资本增益;资本增值 ib> ~3s;
capital gains tax 资本增值税 \goiW;b
capital goods 资本财货;资本货物 p {.6
capital grant 非经常补助金;非经常拨款;建设补助金 `N}Vi6FG
capital grant cycle 建设补助金周期 QaE!?R
capital injection 注入资本;注资 MR4k#{:w
capital input 投入资本 Y>c+j
capital intensity 资本密集度 <M5fk?n,|
capital intensive 资本密集 6,1oLvU
capital investment 资本投资 pfc"^Gi8
Capital Investment Fund 资本投资基金 ?)<zzL",
capital loss 资本损失 op-\|<i
capital maintenance 资本保值;资本保留 /ioBc}]
capital market 资本市场;资金市场 {QdoIPr3
capital market instrument 资本市场票据 @R;k@b
capital money 资本款项 yfqe6-8U
capital money subject to a trust 信托财产资本 7zN7PHT=$t
capital movement 资本流动 k`' *niz
capital nature 资本性质 2Kr8#_) 0
capital outlay 资本支出 7;.Iat9gMf
capital portion 资本部分 g 6?y{(1
capital profit 资本利润 fWIWRsy%
capital project 基本工程项目;非经常开支项目 lOb(XH9
capital receipt 资本收入 X<W${L$G
capital redemption 资本赎回 b
~]v'|5[
capital redemption business 资本赎回业务 V4Qy^nn1
capital redemption contract 资本赎回合约 "85)2*+
capital redemption reserve 资本赎回储备
e1V1Ae
capital reduction 资本减缩;减资 qOQ8a:]?
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] H;AMRL o4z
股本削减计划〔香港联合交易所有限公司〕 ]d{lS&PRlg
capital repayment 偿还资本 Wzffp}V
capital reserve 资本储备;后备资本 "Il)_Ui
capital revenue 资本收益;非经常收入 i;qij[W. z
capital spending 资本开支;资本支出;非经常开支 u+6L>7t88I
capital stock 股本 5mL4Zq"
capital stock subscription 认缴股本;认购股本 *(wxNsK
capital subsidy 建设津贴;基本建设津贴 Ue`Y>T7+!
capital subvention 非经常资助金 vaVV1
capital sum 资本额 g%ys|
capital tax 资本税 ~-sG&u>
capital transfer tax 资本转移税
e*I92
capital turnover 资本周转率 iW9
capital value 资本价值 5TeGdfu @
capital works project 基本工程项目 rkdA4'66w
Capital Works Reserve Fund 基本工程储备基金 M djxTr^
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 N<KsQsy=
capitalization 资本化;资本总额 `|92!Ej
capitalization of interest 利息化作本金 ;1_3E2E$
capitalized interest 化作本金的利息 Fwvc+ a
capitalized loan 转作资本的贷款 Tk 'Pv
capitalized value 资本还原值;资本化价值 ;>5]KNj
capitation grant 按人计算的补助金 Dequ'
captive insurance business 专属自保保险业务 m9c`"!
car insurance 汽车保险 $Dv5TUKw
Caribbean Development Bank 加勒比开发银行 9`H4"H>yG
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] tblduiN
意大利嘉利堡银行 #
eFdu
cartel 同业联盟;卡特尔 f\RTO63|O
cartelized rates system 联营式利率制度 "?iyvzo
cash 现金;现款 %'X7T^uE
cash accounting system 现金会计制度 y>T>
cash acquisition 以现金投资所得的资产 .>}Z3jUrf
cash allowance 现金津贴 z'O+B}
cash assets 现金资产 k1P'Q&Na
cash at bank 银行现金;银行存款 5vS[{;<&
cash balance 现金结余 tU!Yg"4Q
cash basis 现金收付制;收付实现制 fb[lL7
cash basis accounting 现金收付制会计;收付实现制会计 Z rgv*
cash bonus 现金红利 3-Xd9ou
cash book 现金出纳帐;现金簿 BT3yrq9
cash client 现金客户 nLANWQk9
cash commission rebate 现金回佣 w|0:0Rc~u
cash compensation 现金补偿 "HH<5M
cash contribution 现金承担额;现金分担额 !`W0;0'Zg
cash cost 直接费用;现金成本 v7hw% 9(=
cash coupon 现金礼券 VKlC`k8L
cash credit 现金信贷 ]vV)$xMX
cash deficit 现金赤字 Q$k#q<+0
cash deposit and withdrawal 现金收支 B
o%Sl
cash disbursement journal 现金支出日记簿 SY@;u<Pd
cash disbursement slip 现金支出传票;现金支出单 jlqSw4_
cash flow 现金流量;银根 MIiBNNURX
cash flow lending 流动现金放款;无抵押融资 'X4)2iFV
cash flow statement 现金流量表;现金流动表 zR/mz) 6_
cash flow surplus 现金流量盈余 xBf->o S?
cash in hand 库存现金;手头现金 G-:7,9
cash in till 备用现金 Qs#;sy
W@~
cash in transit 运送中现金;在运现金 i]@k'2N
cash input 投入现金 NweGK
cash input figure 现金投入数字 0$=U\[og
cash limit 现金支出限额;现金限额 ]HXHz(?;F
cash margin 现金保证金 Oc.8d<
cash market 现货市场;现金交易市场 \;Q!}_ K
cash offer 现金要约;现金补偿额 6rCUq
cash payment 现金付款;现金支付 *]Cyc<
cash position 现金头寸 Rz&}e@stl
cash price 现金价格 ,Qo:]Mj
cash receipts journal 现金收入日记簿 q]Xu #:X
cash receiving slip 现金收入传票;现金收入单 d{ B0a1P
cash settlement 现金结算 bcxR7<T,"9
cash surplus 现金盈余 ,I]]52+?4
cash with order 订货付现;凭票即付 tqp i{e
cashier's order 银行本票 0G Q8}r
cashier's order outstanding 未承兑的银行本票 6g#E/{kQw
cash-limited subhead 有现金支出限额的分目 zF? 6"
cash-sweep 现金彩票活动 iO18FfM_
casual client “散客”;“散户” -r~9'aEs
CCASS Depository 中央结算系统证券存管处 <*/Z>Z_c2
CCIC Finance Limited 中芝兴业财务有限公司 b=Ektq
cedant 分出者 @LS%uqs
ceding company 分出公司 8b4?
O"
ceding insurer 分出保险人 l0ZK)
ceiling 上限 <QaUq`,
ceiling price 最高限价 mjk<FXW
central bank 中央银行 ![]6| G&
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 bwszfPM
central banking 中央银行业务 ]n:R#55A
central banking function 中央银行职能 i3$G)W
Central Clearing and Custodian System 中央结算及托管系统 +t
Prqv"(
Central Clearing and Depository System 中央结算及存管系统 vD/l`Ib:
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 1g$xKe~]4
central clearing house 中央结算所
j>.1RG
central clearing system 中央结算制度;集体交收系统 vI48*&]wTf
central custody system 中央托管系统 F/:%YR;
central depository 中央存管处 ~xws5n}F
central depository system 中央证券存管制度 3.ShAL
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 :DuEv:;v
central rate 中央汇率;中心汇率 6O0aGJ,H
Central Registration Hong Kong Limited 香港中央证券登记有限公司 $j@P8<M7
Central Tender Board 中央投标委员会 uI9+@oV
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 hew"p( `
centralized budgetary and payments system 集中预算及支付制度 adgd7JjI*
centred 12-month moving average 十二个月定位移动平均数 s%5XBI
certificate of approval 批准证明书 ,u-9e4
certificate of beneficial entitlement to property 资产权益证书 ]'hel#L;l
certificate of compliance 合格证明书;合约完成证明书 pY%KI
certificate of deposit [CD] 存款证 -?IF'5z
certificate of exemption from estate duty 豁免遗产税证明书 2$o\`^dy
certificate of incorporation 公司注册证书;法团注册证书 #P!M"_z
certificate of incorporation of registered trustees 注册受托人法团证书 m<*+^JN
certificate of indebtedness [CI] 负债证明书 !#e+!h@
certificate of insurance 保险证书 Q?`s4P)14o
certificate of interest 权益证明书;息票 D})12qB;u9
certificate of means 资产证明书 (b"q(:5oX
certificate of participation 参与证明书 43rV> W,
certificate of payment of profits tax 缴付利得税证明书 ol
{N^fiK
certificate of preference 特惠税证 k!6m'}v
certificate of rateable value 应课差饷租值证明书 ]j$(so"
certificate of registration 登记证书;注册证明书 mGF)Ot R
certificate of satisfaction 清偿证明书 h^14/L=|
certificate of transfer 转让证明书 qc3,/JO1
certificate to bearer 不记名证明书 @ @(O##(7
certification 核证 T5:xia>8O
certification fee 核证费 7pnlS*E.
certified cheque 经银行证明可兑现的支票 I@#IXH?6
certified public accountant [CPA] 执业会计师 ,WW=,P
certified statement 经证明的报表 Z,~@_;F
cessation of business 停业 M@*Y&(~
cession 分保 z|(<Co8#.
C.F. Finance Company Limited 浙一财务有限公司 :vaVghN\
chance 机会;中彩机会 Wu8zK=Ve(
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 fZnq5rTk"
change of domicile 迁册 Jv]$@>#
change to estimates 修订预算 wqzpFPk(
change to the approved estimates of expenditure 核准开支预算的变动 M}=>~TA@
charge 费用;押记;抵押 A.$P1zwC
charge number 税单号码 :}gEt?TUhs
charge on assets 资产的征税
q$K}Fm1C
charge upon general revenue 从政府一般收入中拨款支付 hb}Qt Q
chargeable 可予征收;应课税的 3RFU
chargeable agreement for sale 可予征收印花税的买卖协议 :<5jlpV(
chargeable income 应课税入息 G)o:R iq
chargeable normal trading receipt 应课税的一般营业收入 P1Iy>%3
chargeable profit 应课税利润 #v6<9>%
chargeable to tax 应课税 f9d{{u
charged to... 记入……帐目 rD !GEU
chargee 承押记人 w2lO[o~x}
charge-holder 受押人 Y'+KU/H
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 j|XL$Q
charging order 押记令 ]4K4Nh~
chargor's right 押记人的权利 |U$ "GI
charitable donation 慈善捐款 vCOtED*<
charitable trust 慈善信托 TWfkr
charity property 慈善财产 z*cKH$':
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 _E/
charter 章程;特许权 2dbn~j0
charter of incorporation 成立章程 LIyb+rH#yg
chartered accountant 特许会计师 .4<lw
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 [N"=rY4G
Chartered Institute of Public Finance and Accountancy [United Kingdom] N]\)Ok
特许公共财政及会计学会〔英国〕 HLc3KYIk
charterer 承租人 ]xbMMax
Chase Manhattan Asia Limited 美国大通亚洲有限公司 {7_C|z:'p&
Chase Manhattan Bank 美国大通银行 M(^ e)7a1
chattels 实产 DH4IF i>
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 =hI;5KF
Che Hsing Finance Company Limited 浙兴财务有限公司 ?H_>?,^
check-and-balance system 制约平衡制度 X[SIk%{D
Chekiang First Bank Limited 浙江第一银行 >q ,Z*s>?
cheque 支票 ,8!'jE[d
Chiao Yue Finance Company Limited 侨裕财务有限公司 2~V"[26t
Chiba Bank, Ltd. 千叶银行 {Wfwf
Chicago Board of Options Exchange 芝加哥期权交易所 "}oo`+]Cq
Chicago Board of Trade 芝加哥交易所 z$M-UxY
Chicago Mercantile Exchange 芝加哥商品交易所 FiXqypT_(
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 xokA_3,1F
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 *V[I&dKq
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 jBd=!4n
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 X|}Q4T`
child allowance 子女免税额 lB!M;2^)X
China & South Sea Bank Limited 中南银行 S5YEz
XG
China Affairs Committee [Hong Kong Futures Exchange Limited] Kp;a(D
中国事务委员会〔香港期货交易所有限公司〕 9XUk.Nek
China concept stock 中国概念股 RRl`;w?
China Construction Bank 中国建设银行 DUg[L
China Development Division [Stock Exchange of Hong Kong Limited] QcjsQTAbk
中国发展科〔香港联合交易所有限公司〕 ;3%Y@FS@
China Economic News 《中国经济新闻》 Mh{;1$j#
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 BQs\!~Ux2
China State Bank Limited 国华商业银行 {z9z#8`C;
Chinatrust Commercial Bank, Limited 中国信托商业银行 EZT 8^m
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 aNwx~t]G
Chinese Bankers Club, Hong Kong 香港银行华员会 >X=V Ph8
Chinese Banks' Association 香港华商银行公会 TKVS%//
Chinese Gold and Silver Exchange Society 金银业贸易场 [/<kPi
Chinese New Year bonus 年奖;年终花红 A-rj: k!
chit fund 银会 ^
q3H
Chiyu Banking Corporation Limited 集友银行有限公司 y
k\/Cf
Chiyu Finance Company Limited 集友财务有限公司 ,F+,A].wG
Cho Hung Finance Limited 朝兴金融有限公司 vJsg6oH
choses in action 无形动产;据法权产 64^l/D(
chronological book 序时帐簿 Zcg-i:@
Chubu Securities Finance Company 中部证券金融公司 *r7%'K{C
Chung Khiaw Bank Limited 崇侨银行 IOJLJ
p
Chung Nan Finance Company Limited 中南财务有限公司 90ov[|MkM
Chuo Trust & Banking Co., Ltd. 中央信托银行 {!! 8 *ix
Chuo Trust Asia Limited 中央信托亚洲有限公司 7h>,
Citibank, N.A. 万国宝通银行 Gh<#wa['}
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 4H{$zMq8
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 xqauSW
Citicorp International Limited 万国宝通国际有限公司 (nYGN$qC9
civil debt 民事债项 s{42_O?,c
Civil Service Pension Reserve Fund 公务员退休金储备基金 o> &-B.zq
claim 申索;索偿;债权 ]O0u.=1k
claim equalization fund 申索平衡基金 |3hNTH?
claim for refund of property tax 申请发还物业税 uC[F'\Y
claim of debt 债权申索 &vfeBth
claim on bank 对银行的债权 G+\&8fi0
claim to dividend 摊还债款申索 ,L-V?B(UQ
claimant 申索人;索偿人 ]Y$jc
claims statistics 申索统计数字 aY DM)b}
class of insurance business 保险业务类别 #T8PgmR
class of property 财产类别 ^+kymZ
claw-back 递减率 @ 0/EKWF
clearance cost 清拆成本 kZR(0,
W
clearing 结算;票据交换;清算 R~;8v1>K
clearing account 结算帐户 {s=c!08=
clearing and settlement system 结算和交收系统 .k%/JF91n
clearing balance 结算差额 .}E@7^X
clearing bank 结算银行 D4?cnwU
clearing cheque 交换支票 };f^*KZ=0
clearing house 结算所;票据交换所 =<AG}by![
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 <@y(ikp>
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 ]@CXUa,>a
clearing member 结算会员 cqcH1aSv
Clearing Members' Fund 结算会员基金 N,*'")k9
clearing participant 结算参与者 `9A`pC
clearing rebate 结算费用的回佣 CX;
m8
Clearing Rules [SEHK Options Clearing House Limited] MVEh<_
《结算规则》〔联交所期权结算所有限公司〕 474
oVdGx
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 hI*6f3Vn(n
Clerk to the Board of Review 税务上诉委员会书记 JZE<oQ_Jm
client 客户;委托人;当事人 Rhw+~gd*F
client agreement 客户协议 KbH|'/w
client confidentiality 客户保密的责任 G}aM~, v
client money 客户款项 DW)X3A(^
client statement 客户结单 t$lJgj(
clients fund 客户资金 pezfB{x?
close 结算;收市;收盘 ~RV9'v4
close a position 平仓;轧平头寸 \vuWypo
close company 股份不公开的公司 #fXy4iL l
close higher 收市时价位较高 +Q"XwxL<6
close lower 收市时价位较低 xFA`sAucr
close mixed 收市时荣辱互见 fe}RmnAC
close of exchange 交易所停市 0;%\L :,O
close of financial year 财政年度终结 \@zoM:[sN
close out 平仓 :]LW,Eql
close out a long position 平长仓 QHtN_Q_F
close out a short position 平空仓 FR\r/+n:t0
close steady 收市时价格稳定 BU|m{YZ$
close the gap 弥补差距 hK3Twzte
closed position 平仓 SUL\|z`5
closed-end investment corporation 股份固定的投资公司 =r&i`L{]
close-out price 抛售价格 6}*4co
closing account 决算帐户 CM t$)
closing balance 期终结余;收市结余 _6]tbni?v
closing price 收市价;收盘价 Mv:\T%]
closing quotation 收市价;收市行情 `*i:z'
closing rate 收市汇价;收盘汇率 8rNf4]5@X(
closing transaction 平仓交易 -.Zy(
clothing levy 成衣税 y-Lm^GW4
club deposit 零存整付存款 J?jxD/9Yb
Code of Aid 《资助则例》 Iomx"y]9
Code of Banking Practice 《银行营运守则》 oMNBK/X_
Code of Best Practice [Stock Exchange of Hong Kong Limited] F'ez{B\AX
《最佳应用守则》〔香港联合交易所有限公司〕 gUiZv8C
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕;《操守准则》〔香港期货交易所有限公司〕 DP!8c
Code of Conduct for Persons Registered with the Securities and Futures Commission J@rBrKC
《证券及期货事务监察委员会注册人操守准则》 Ki /j\
code of practice 实务守则;经营守则;执业守则 D<[kbt5^7
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 D"{%[;J
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 V0_^==Vs
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 d^"|ESQEU
Code on Pooled Retirement Funds 《集资退休基金守则》 drp< f1`l8
Code on Share Repurchases [Share Repurchase Code] Tq8U5#NF
《公司购回本身股份守则》〔《股份购回守则》〕 uTy00`1
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 C @P$RVS
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 -y/Y%]%0
co-debtor 共同债务人 T6\d]
co-financing scheme 共同融资计划 w~n+hhMF
cognizance 证明令 }xgs]\^,73
coin 硬币 yXf+dMv
coin replacement programme 硬币取缔计划 j3[kG#
coin set 套装硬币 G420o}q
coinage 硬币 Q=epUHFs
Coinage Security Fund 硬币发行基金 dSS Ai
|}
cold call 主动与准客户接触 sjHcq5#U!
collapse in prices 价格下泻;价格下挫;价格暴跌 Q0L1!}w
collateral 抵押品 R,-DP/ (im
collateral bond 担保债券 <4I`|D3@
collateral loan 抵押贷款 v}@Uc-(
collateral security 附属抵押品 HYNp vK
collection 征收;收取 6hHMxS^o
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 Io('kCOR;
collection of betting duty 收取博彩税 unr`.}A2>
Collection Office [Inland Revenue Department] 收税处〔税务局〕 mlz|KI~\F;
collective consumption 集体消费 2TQ<XHA\
Collector 收税主任 S4!B;,?AxN
Collector of Rates 差饷征收官 }3-`e3
Collector of Stamp Revenue 印花税署署长 WHRBYq_
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 02^Nf7DMR
combined surplus 合并盈余 ;rXZ?"
combined visible and invisible trade account 有形及无形贸易合并帐目 uzS;&-nA
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 _iu^VK,}
commemoration coin 具纪念性的硬币 k?Njge6@
commencement of winding-up 清盘开始 u\f QaQV
commerce and industry sub-index 工商分类指数 jTqEV(
commercial activity 商业活动 ) LohB,?
commercial bank 商业银行 (7X^z&2
Commercial Bank Act of Norway 《挪威商业银行法》 j<h0`v
Commercial Banks Law 《商业银行法》 1.nYT*
commercial borrowing 商业借款 +t(Gt0+
Commercial Code of Japan 《日本商法》 !{A#\~,
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 !]&+g'aC3
commercial invoice 商业发票 $Ut1vp1$
commercial letter of credit 商业信用证 880T'5}S
:
commercial loan 商业贷款;商业放款 %~N| RSec
commercial paper 商业票据 \M*c3\&~,e
commercial paper market 商业票据市场 gi8f)MNP?~
commercial registry 商业登记处 Kw`}hSE>o
commercial return 商业回报 z/pxZB~"
commercial sale 商业销售 Yr>7c1FZi
commercialization 商品化 +Ecn
commercially viable 具商业利益;有利可图 qh6Q#s>tH
Commerzbank AG 西德商业银行 |gfG\fL3V
commission 佣金;委员会 | 8akp
Commission des Operations de Bourse of France 法国证券事务监察委员会 -hGLGF??
commission house 佣金行;代办行 $8Gj9mw4e'
commission payable 须付的佣金 mD,fxm{G
commission rebate 佣金回扣 q oz[x
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 VrJf g
Commissioner of Banking 银行监理专员〔银监专员〕 |sAl k,8s
Commissioner of Estate Duty 遗产税署署长 !@FzP@
Commissioner of Inland Revenue 税务局局长 2UTmQOm
Commissioner of Insurance 保险业监理专员 RVr5^l;"
Commissioner of Rating and Valuation 差饷物业估价署署长 1\/^X>@W{
commitment 承担;已承担的开支;承担额;承担项目 6vg` 8
commitment fee 承诺费 _F2ofB'
Committee of the Hong Kong Association of Banks 香港银行公会委员会 2WB`+oWox
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 c(s: f@ 1
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 @\U] hN?
Committee on Payment System [Hong Kong Monetary Authority] $WsyAUl
支付系统委员会〔香港金融管理局〕 3k:`7E.
Committee on Unit Trusts [Securities and Futures Commission] t24.u+O
单位信托委员会〔证券及期货事务监察委员会〕 %D`j3cEp@
Commodities Dealers' Deposit Fund 商品交易商按金基金 n_6#Df*
Commodities Trading Commission 商品交易事务监察委员会 7_L$ XIa
commodity 商品 +]e) :J
commodity classification 商品分类法 -CTLQyj)
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 a*nCvZ
commodity dealer 商品交易商 s=<65
commodity exchange 商品交易所 a@C}0IP)
Commodity Exchange Compensation Fund 商品交易所赔偿基金 0*KL*Gn
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 QH k jxj
commodity flow method 商品流动法;商品流通法 5GURfG3{
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 F1%^,;
commodity futures contract 商品期货合约 wjHH%y
commodity market 商品市场 -.5R.~@
commodity tax 商品税 +*wo iSD
commodity trading adviser 商品交易顾问 GFvLd:p` [
commodity trading adviser's representative 商品交易顾问代表 [*r=u[67F
commodity trading advisory contract 商品交易顾问合约 ?JR?PW8
commodity warrant 商品期权证 <_SdW 5BF<
commodity-based investment 以商品为基础的投资 B3E}fQm )
common fund 共同基金 yB4eUa!1
common property 分权共有财产 {3``B#}
common share 普通股 s6Il3Kf
common stock 普通股 `X(H,Q}*;
Commonwealth Bank of Australia 澳洲联邦银行 )c<[@::i
Commonwealth Development Corporation 英联邦发展公司 QvlVjDIy
Commonwealth Finance Ministers Conference 英联邦财长会议 yL23Nqe
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 j/1f|x
Commonwealth income tax 英联邦入息税 z -'e<v;w
Commonwealth Preference 英联邦特惠制 /lc4oXG8
communal property 公有财产;公有产业 oW6b3Q/B
communication expenses 通讯费用 |)[&V3+|
Community Preference 欧共体特惠制 NZ%v{?
commutation of pension 退休金的折算 b{.Y?.U
commuted gratuity 折算酬金 KBgFS%-W
commuted pension gratuity 经折算的退休酬金 2|${2u`$&y
Companies Act [United Kingdom] 《公司法令》〔英国〕 =0>[-:Z
Companies Handbook 《上市公司手册》 R=S)O.*R
companies inspector 公司检查员 i({MID)/_
Companies Liquidation Account 公司清盘帐户 cEK#5
Companies Ordinance: Information to be Included in a Rights Issue Prospectus P9M%B2DQ6f
《公司条例:供股章程须载有的资料》
*,,:;F^
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》 hcR^?
Companies Registration Officer 公司注册主任 y]uBVn'u
Companies Registry 公司注册处 !14l[k+\
Companies Registry Trading Fund 公司注册处营运基金 ">q?(i\
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 P&*e\"{
Company Formation and Enforcement Division [Companies Registry] 88l{M[B2
公司成立及条例执行部〔公司注册处〕 p\tA&>3-
company in which the public are substantially interested 由公众拥有相当权益的公司 .+5;AtN
company limited by guarantee 担保有限公司 hSaw)g`w
company limited by shares 股份有限公司 CJ6v S
company register 公司登记册 %U9f`qE
company registration fee 公司注册费 Y0ACJ?|
company with limited liability 有限法律责任的公司 A"IaFXB
company's memorandum 公司组织章程 8TYoa:pZ
company's reserve 公司储备 ]G,BSttD
comparative advantage 比较优势;比较利益 oz l>Au
compensation 补偿金;赔偿 K"Gea`I
Compensation Committee [Stock Exchange of Hong Kong Limited] a#&\65D
赔偿委员会〔香港联合交易所有限公司〕 QM{B(zH
compensation from insurance 保险赔偿 Ib"fHLWA^!
compensation fund 赔偿基金 Cjj(v7[E
compensation fund levy 赔偿基金征费 A%~t[ H
compensation rate 补偿率 "P$')uwE
Compensation Review Committee 赔偿检讨委员会 jOL=vG
compensation scheme 赔偿计划 lN_b&92
compensation trade 补偿贸易 gj82qy\:
compensation value 补偿值 -'Z-8
compensatory payment 补偿付款 J5}?<Dd:
competition and pricing strategy 竞争与定价策略 Z*.rv t
competitive edge 竞争优势 Q>TNzh
competitive price 具竞争力的价格 jV#1d8qm
competitive tender 竞争性投标 WP PDvB
Compliance Committee [Stock Exchange of Hong Kong Limited] /`7G 7pQ+
监察委员会〔香港联合交易所有限公司〕 >P-'C^:V=
component of expenditure 开支组成部分 9!6u Yf+
Composite Consumer Price Index 综合消费物价指数 |wuN`;gc"
composite index 综合指数 <4N E)!#
composite rating 综合评级 Q;kl-upn~8
composite return form 综合报税表 qKs"L^b
Composite Securities and Futures Bill 《证券及期货综合条例草案》 n.1$p
composite tax return 综合报税表 uIR
composition 组合成分;债务重整协议 u\)q.`
composition of earnings 收益组合成分 }+F@A`Bm&
compound increase 复合增加率;复合增长率 DO~~
compound interest 复利 @Suww@<
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 kWgrsN+Z
comprador note 买办票据 aUKa+"`S
comprador order 买办付款令票 F /"lJ/I
comprehensive income tax 综合所得税 2]H?q!l!O
comptroller 审计主任
hAD gi^
compulsory liquidation 强制清盘 T^Hq 5Oy
compulsory winding-up 强制清盘 ?]>;Wr
computation 计算;计算表 R_#k^P^
computational procedure 计算方法 ,n$HTWa@0
computer audit programme 电脑审计程序;电脑核数程序 \4uj!LgTb
concentrated position 集中持仓量 P,k=u$
concentration risk 资金集中风险;集中融资风险 1(jx.W3
concept stock 概念股 |2I/r$Q
concession 特许权;宽减措施;优惠 MF+F8h>/
concession contract 特许经营权合约 x/%/MFK)>8
concessionary rate 优惠率 KD'}9{F,
concordat 协定;契约;国际监管条约 j{HIdP
condition 条件 ;kD
Rm'(
conditional endorsement 附有条件的背书 cK'}+
conditional offer 有条件要约 ;>Z0e`=
conditional sale agreement 有条件售卖协议 vH6.;j'^
conditions of tender 投标章程 TU9$5l/;g
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》 th+LScOX
conduct of business standard 业务操守准则 ~2QD.(
Confidentiality Understandings 保密谅解文件 hjp,v)#
confirmation letter 确认书 -c%'f&P
confirmation of mail transfer 信汇证明书 cZAf?,>u
Confirmation of Payment 已缴税证明书 v=-T3
n
confirmed letter of credit 保兑信用证 x'V:qv*O
confirming bank 保兑银行 y>ePCDR3
confiscation order 没收令 .<6'*XR
connected transaction 关连交易 K pmq C$
consensus capitalism 共识资本主义 >eX 9dA3X
conservative investor 保守投资者 cY.5z:7u~v
consideration 代价;对价;约因 t5EYu*
consideration issue [listing method] 代价发行〔上市方式〕 [\=1|t5n~
consideration other than cash 现金以外的代价 }q:4Zh'l!
consignee 收货人;代售人 (1%A@4
consignment 托运;寄售 H~W=#Cx
consignor 付货人;托运人;寄售人 PsN_c[+
consolidated account 综合帐目 nsu RG
consolidated account expenditure 综合帐目开支 JC7:0A^
consolidated balance sheet 综合资产负债表 H)5" <=]
consolidated cash deficit 综合现金赤字 ?F|F~A8dr
consolidated cash surplus 综合现金盈余 5zH_yZ@+
consolidated enterprises sectorial index 综合企业分类指数 Om2w+yU
consolidated net earnings 综合净收益;综合净盈利 66scBi_d
consolidated net profit 综合净利润;综合纯利 O?iLLfs
consolidated policy 综合保单 H )Ze{N
consolidated price 综合价格 }zrapL"9X
consolidated profit and loss account 综合损益帐;综合损益表 i_p-|I:hQ
consolidated public sector expenditure 公营部门综合开支 a!,X@5
consolidated revenue account 综合收入帐 G1wJ]ar
consolidated shareholders' fund 综合股东资金 U Fyk%#L
consolidation of shares 股份合并 iO}KERfU
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 .L.9e#?3
consortium company 财团公司 lF\2a&YRbn
consortium loan 银团贷款 S(_DR8
constant dollar figure 固定币值 EEiWIf&S,
constant market price 固定市价 DDZnNSo<JQ
constant price 固定价格 }+K=>.
constant price series 固定物价计算数列 k{cPiY^
constant rate 固定比率 dyB@qh~H
constituent stock 成分股 i$CF*%+t
constitution 章程;组织章程 >C`#4e?}
construction output 建造产出量 Fm+V_.H/;
constructive trust 法律构定信托 jwheJG
consultant accountant 顾问会计师 }l_8~/9
consultant's fee 顾问费 imyfki $B
Consultation Paper on Proposed Regulation on Share Margin Financing _Zxo<}w}y
《监管股票按贷财务的建议谘询文件》 >".@;
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability -cP1,>Ahv
《有关联交所检讨董事资格的程序的谘询文件》 0+AMN-
consumer behaviour 消费者行为 Us% _'}(/U
Consumer Council 消费者委员会 ?h,.1Tb
consumer credit financing operation 消费者信贷业务 KIY9?B=+
consumer demand 消费者需求 o 9d|XY_
consumer durables 耐用消费品 ~iq=J5IN#
consumer expenditure 消费开支 DkW^gt
consumer goods 消费品 9G4os!x)
consumer market 消费市场 xp *d:
consumer price 消费物价 IaO*{1re
Consumer Price Index [CPI] 消费物价指数 xsU3c0wbr8
Consumer Price Index (A) 甲类消费物价指数 Wl]XOUZ
Consumer Price Index (B) 乙类消费物价指数 3=%G{L16-
Consumer Price Index Classification System 消费物价指数分类法 '30JJ0
Consumer Price Index Report 《消费物价指数月报》 w^}*<q\
Consumer Price Index series 消费物价指数系列 2%)~E50U
consumer price inflation 消费物价上涨 *pyC<4W
Consumer Representative Action Fund 消费者集体诉讼基金 .p(r|5(b
consumer sentiment 消费意欲 *?+2%zP
consumer spending 消费开支;消费支出 k;r[m,$
consumption expenditure 消费开支 HstL'{&,-m
consumption pattern 消费模式 kB=5=#s
consumption product 消费产品 %Lq}5zB
consumption tax 消费税 ZHCrKp
contango 交易延期费;延期交割费;期货溢价 iDYm4sY
contingencies warrant 紧急拨款令;应急支款授权书 M%s!qC+
contingency 应急费用;意外开支准备金 )/Oldyp
contingency allowance 应急准备金 gl!ht@;>ak
contingency sum 应急费用;意外开支准备金 ^!x qOp!
contingent assets 或有资产 n%!50E6*:
contingent debt 或有债权;待确定债务 %1)J Rc
contingent interest 待确定的权益 zbfe=J4c
contingent liabilities 或有负债 m3XT8F*&
contingent profit 或有利润 5[~C!t;
contingent right 或有的权利 V@K^9R,|
continue to hold a deposit 继续持有存款 }6*JX\'q
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 ER:K^
Za
continuing rent 连续租金
JY_!G
continuing trustee 留任受托人 %cASk>^i
continuous licensing system 长期持牌制度 S5~(3I
)v
Continuous Net Settlement System [CNS System] 持续净额交收系统 ){w!<Lb
contra account 对销帐户 "WH
&BhQYD
contra flow 资金回流 wd1>L) T
contra item 对销项目 SRrp=>w?
contra transfer 对销转拨 ^[v>B@p*{
contract 合约 lo36b zbT
contract for difference 差价合约 !"'@c
contract for service 服务合约 #q8/=,3EG
contract for settlement 平仓合约 _,w*Rv5=
contract note 成交单据 FPEab69
contract of copartnery 合伙合约 Ad4-aWH
contract of indemnity 弥偿合约 ,/[1hhP@
contract of insurance 保险合约 Ld=6'C8ud
contract of reinsurance 再保险合约 x[$:^5V
contract price 合约价格 ]Nue1xV_
contracting party 订约人;立约人;缔约国 i'}"5O+
contractual agreement 合约协议 N5b&tJbM0
contractual commitment 合约承担 N8X)/W
contractual joint venture 合约式联营企业 n% s$!R-\
contractual mutual fund 合约互惠基金 fqn;,!D?9
contractual right 合约权利 N<QLvZh
contractual savings fund 合约储蓄基金 WrR8TYq9D]
contributed surplus 实缴资本盈余 {(h!JeQ
contribution 出资;供款;捐款;分担款项 $B OpjDV8
contribution account 供款帐户 {<i(aq?
contribution to gross domestic product 在本地生产总值中所占比率 ""jl
contribution to investment 出资额 RI BB*
contribution to pension fund 退休金供款 +:u
&]
contributor 供款人;出资人;捐助人 NSQ)lSW,;
contributory 分担人 M*dou_Q
contributory scheme 供款计划 Qd}h:U^
contrived cessation of business 有预谋的停业 $[b1_Db
control 控制权;控制;管制 dCzS f4:
control of a company 公司的控制权;公司控股权 D?"Q)kVuD
control of business 业务的控制权 uFaT~ 4
controlled company 受控制公司 2gnz=
controller 控制人;控权人;会计长 3)XS^WG
controller of an authorized institution 认可机构控权人 ca%XA|_J
controlling company 控股公司 EDg; s-T=
controlling interest 控制权益;控股权益 >,f5 5
controlling officer 管制人员 Ex{;&UWm
controlling officer's report 管制人员报告 d/E0opv
controlling shareholder 控股股东;持有控股权的股东 )F6p+i="
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》 C 6d#+
conventional lending 传统放款;常规放款 ZV[-$
conversion 兑换;换算;转换〔证券〕 r1sA^2g.
conversion factor 换算因数 t_qX7P8+'
conversion of stock 公债的转换 ##U/Wa3
conversion rate 兑换率;换算率;转换价格〔证券〕 y <P1VES
convertibility 可兑性;兑换性;自由兑换 Ua+Us"M3}
convertibility undertaking 兑换保证 p(A[ah_
convertible 可兑换;可换股 _ sBFs.o
convertible currency 可兑换货币 D~,iI7ac
convertible debenture 可转换债权证 4rD&Lg'
convertible loan stock 可转换股的债权股额 +^a@U^V
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 MU1T="N^+
conveyance 转易;转易契;财产转让证书 ShOB"J-
conveyance of property 财产转让 %i&\X[
conveyance on sale 售卖转易契 P}-S[[b73s
conveyancing fee 业权转易费 D
\boF+^
conveyancing scale charges 物业转易收费标准 dkZ[~hEQG-
cooling-off period 冷静期 Rtai?
co-owner 共同拥有人;分权共有人 }$:ha>
co-partner 共同合伙人 EtDzmpJR>
co-partnership 共同合伙 O! w&3 p
Copenhagen Stock Exchange 哥本哈根证券交易所 ?$b*)<
core capital 核心资本 Qa1G0qMEIF
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons 83Fmu/(
《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》 [V;Q#r&+
Core Principles for Effective Banking Supervision [Basle Committee] r4 ;nkx
《有效监管银行业的主要原则》〔巴塞尔委员会〕 Chtls;Ph[
cornering “夹仓”;轧空;囤积居奇 ET|4a(x
corporate borrower 借款公司;借款机构 , D`\
RV
corporate business 公司企业;公司业务 YTfMYH=}
Corporate Communications Department [Stock Exchange of Hong Kong Limited] u6*mHkM
企业传讯部〔香港联合交易所有限公司〕 ['l}*
corporate customer 公司客户 dj3E20Ws
corporate dealer 公司交易商 q?#w%0}
Corporate Finance Division [Securities and Futures Commission] z!^3%kJJ>
企业融资部〔证券及期货事务监察委员会〕 T2 V(P>E
Corporate Finance (D.T.C.) Limited 协联财务有限公司 /fxv^C82yv
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 -yY]0
corporate governance 公司管治 ?gS~9jgcd
corporate income tax 公司所得税 u~27\oj,
corporate investment adviser 公司投资顾问 ~<=wTns!
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 8uB6C0,6?
corporate plan 公司计划 *w1R>
corporate practice 执业法团 M_\)<a(8
corporate profits tax 公司利得税 \p!mX|
corporate savings 公司储蓄 BR0P :h
corporate service tax 公司服务税 lAx8m't}6
corporate signature 法团的签名 TzsNhrU{
corporation 法团;公司 @34CaZ$k
corporation bond 公司债券 &P>a
corporation stock 公司股证;地方债券〔英国〕 -)E6{
corporation tax 公司税 +Z/aG k;
correction phase of stock market 股市调整期 $9<P3J 1
Correctional Services Industries Suspense Account 惩教工业暂记帐 y?V#LW[^E
corrective affidavit 修正遗产申报誓章 RZI4N4o
correspondent bank 代理银行 (M,*R
v
Cosmos Finance Limited 宇宙财务有限公司 .p\<niu7
cost 成本;费用;价格 C-VkXk
cost centre 成本中心 }_cX" s
cost competitiveness 成本竞争力 .T7S1C $HP
cost control 成本控制;成本管理 IaRq6=[
cost convention 原值成本法;成本惯例 50`<[w<J
q
cost effectiveness 成本效益;经济效益 FdmoR;
cost efficiency 成本效率 2@pEuB3$?!
cost element 成本要素 2L?Pw
cost flow 成本流转 B6]M\4v
cost input 投入资金 y3mJO[U0 a
cost management information system 成本管理资料系统 9X87"
cost of an asset 资产成本 yv.(Oy
cost of borrowing 借贷成本 QCvst*
cost of capital 资本成本;资金成本 P\.1w>X
cost of installation 安装费 gz`P~7-w:
cost of issue 招股费用;发行股份费用 !T26#>mV
cost of living 生活费用 1&JB@F9!
cost of transmitting 传送费用 _6MNEoy?
cost overrun 成本超支 _<;westq
cost price 成本价格
c|~f[
cost price structure 成本价格结构 YN5p@b=FX
cost to the revenue 政府收入的损失;政府减少的收入 __,}/|K2
cost-benefit analysis 成本效益分析 @m ?&7{y#?
cost-benefit study 成本效益研究 O:te;lQK
cost-book company 以成本帐原则组成的公司 #Pq.^ ^
cost-effectiveness analysis 成本效益分析 Z$ Mc{
costing 成本计算;成本计算法 Tg#%5~IX
costing and pricing policy 成本及定价政策 2ee((vO&
costing exercise 成本计算工作 x'`L(C
costing review 成本检讨 Y1U\VU
cost-of-living allowance 生活津贴 0D_{LBO6LU
cost-of-living index 生活指数;生活费用指数 ~ (d#T |ez
cost-plus pricing 成本加成定价法 >[TJ-%V>oR
cost-push inflation 成本推动的通货膨胀 6R%NjEW:
cost-recovery basis 收回成本的原则 kG]FB.@bG
cost-related charges 依成本而定的收费 o`ijdg!5qG
cost-related fee 依成本而定的收费 ? Eh)JJt
co-surety 共同担保人 /N\[ C"8
co-trustee 共同受托人 uHpSE?y/
cotton futures 期棉 Ke,$3Yx
Council of SEHK 联交所理事会 ='GY:. N
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 @`#"6y?
counterclaim 反申索 >,QW74o
counterfoil 联页〔收据〕;存根〔支票〕;票根 _;`g*Kx
counter-guarantee 反担保 ]iVoF N}^
counter-inflationary policy 反通货膨胀政策 Rac4a@hZ
countersignature 副署签名;连署签名 >-<