C: /'_<~A
kZrc^
calendar year figure 历年数字 EfpMzD7/(
call 催缴通知;认购期权 uW FyI"
call deposit 通知存款;活期存款 P6ktA-Hv>
call loan 短期同业拆借;通知贷款 2 @T~VRy
call margin 补仓;追加保证金 ]vs}-go
call market 短期同业拆放市场 [UC_
call money 短期同业拆借;活期贷款 *!*%~h8V
call option 认购期权;看涨期权 birc&<
call price 赎回价格;提前赎回价 P?n4B \!
call warrant 认购认股权证;回购认股权证 J=: \b
callable share 可收回股份;可兑付股份 :g|NE\z`)/
called up share capital 已催缴股本 `#8k Jt
Canadian Dollar [CAD] 加拿大元 fR {_P
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 enQW;N1_M
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 p9u'nDi
cancellation price 取消费 mv~?1aIKD
cap 上限 yqL" YD
capital 资本;资金 .oT'(6#
Capital Accord 《资本协定》 CnZEBAU
capital account 资本帐;非经常帐
EStui>ho
capital account commitment balance 资本帐承担额结余 [{GN#W|AGP
Capital Adequacy Directive [CAD] 《资本充足指引》 p[].4_B;
capital adequacy ratio [CAR] 资本充足比率 /BQqg08@L
capital allowance 资本免税额 |K{d5\_
capital alteration 资本变更 hAc|a9 o
capital and liabilities ratio 资本负债比率 (U#
Oj"
capital and liquidity requirement 资本与流动资金的规定 EQd<!)HZ
capital appreciation 资本增值 yZ)9Hd
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〕 P2aFn=f
capital assets 资本资产 @H4]Gp ]
capital at risk 风险资本 !QbuOvw
capital base 资本基础;资金基础 -LUZ7,!/>o
capital charges 资本支出;资本费用 WG\
_eRj
capital commitment 资本承担 $cJ fdE
capital contribution certificate 出资证明书 e`LkCy[_
capital convergence 划一资本充足比率 D|m3.si
capital cost 资本成本;建设成本;建设费用 L97 ~ma
capital cover 资本保证 x0ipk}
capital deficit 资本亏绌;资本赤字 /^k%sG@?
capital divided into shares 资本分成股份 !y/e
Fx
capital element 资本因素;资本部分 E0fMFG^P
capital equipment 资本设备 8OV=;aM?{
capital expenditure 资本开支;非经常开支 P!IA;i
capital expenses 资本费用 ")vtS}Ekt
capital financing 筹集资本;以非经常收入支付非经常开支的结算 ,]: <l
capital flow 资金流量 ji\LC%U-
capital formation 资本形成;集资 H?Q--pG8
capital formation figure 资本组合数字 %W7%] Z@j
capital fund 资本基金 }[UH1+`L
capital gain 资本增益;资本增值 ZX`x9/0&
capital gains tax 资本增值税 h4 9q(085V
capital goods 资本财货;资本货物 U!c+i#:t
capital grant 非经常补助金;非经常拨款;建设补助金 7 L,`7k|
capital grant cycle 建设补助金周期 '<<@@.(f
capital injection 注入资本;注资 O#18a,o@
capital input 投入资本 f"*4R
kG
capital intensity 资本密集度 ?Sa,n^b*H
capital intensive 资本密集 0)b1'xt',
capital investment 资本投资 LiQH!yHW
Capital Investment Fund 资本投资基金 \ctzv``/n
capital loss 资本损失 YlG#sBzl
capital maintenance 资本保值;资本保留 |;)_-=L0P
capital market 资本市场;资金市场 lt:&lIW,3
capital market instrument 资本市场票据 5WRqeSGh
capital money 资本款项 C6a-
capital money subject to a trust 信托财产资本 <bg6k . s
capital movement 资本流动 F}meKc?a
capital nature 资本性质 kJO Z;X=9/
capital outlay 资本支出 .*oL@iX
capital portion 资本部分 `RE>gX
capital profit 资本利润 qk3~]</
capital project 基本工程项目;非经常开支项目 _ eBNbO_J
capital receipt 资本收入 *?uUP
capital redemption 资本赎回 mrG?5.7W
capital redemption business 资本赎回业务 nFG X2|d
capital redemption contract 资本赎回合约 Q{uO/6
capital redemption reserve 资本赎回储备 tK{#kApHGG
capital reduction 资本减缩;减资 b`S9#`
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] PX&}g-M9
股本削减计划〔香港联合交易所有限公司〕 ELMz~vp
capital repayment 偿还资本 Bd=K40Z:
capital reserve 资本储备;后备资本 04v
~K
capital revenue 资本收益;非经常收入 F^!O\8PFd
capital spending 资本开支;资本支出;非经常开支 VbJE zl
capital stock 股本 3PRU
capital stock subscription 认缴股本;认购股本 ~-lUS0duh
capital subsidy 建设津贴;基本建设津贴 @zi0:3`#0\
capital subvention 非经常资助金 PlA#xnq#
capital sum 资本额 /=9dX;
#
capital tax 资本税 z4(\yx
capital transfer tax 资本转移税 7^! zT
capital turnover 资本周转率 M3]eqxLC
capital value 资本价值 ~.U\Y
capital works project 基本工程项目 G^K;+& T
Capital Works Reserve Fund 基本工程储备基金 P2s\f;Dwr
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 0~WXA=XG
capitalization 资本化;资本总额 $/#[,1
capitalization of interest 利息化作本金 BU>R<A5h
capitalized interest 化作本金的利息 Tw`dLK?
capitalized loan 转作资本的贷款 c>/7E-T
capitalized value 资本还原值;资本化价值 \?8q&o1=]
capitation grant 按人计算的补助金 ^
.A
captive insurance business 专属自保保险业务 p*YV*Arv
car insurance 汽车保险 Oz]$zRu/0
Caribbean Development Bank 加勒比开发银行 #{?RE?nD
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] ?g@X+!RB
意大利嘉利堡银行 zYdieE\-
cartel 同业联盟;卡特尔 '
\>k7?@
cartelized rates system 联营式利率制度 x.|sCqx
cash 现金;现款 jll|y0
cash accounting system 现金会计制度 })(robBkA
cash acquisition 以现金投资所得的资产 t*Z5{
cash allowance 现金津贴 ScVbo3{m*T
cash assets 现金资产 |90/tNe
cash at bank 银行现金;银行存款 I*cb\eU8Y
cash balance 现金结余 eBmHb\
cash basis 现金收付制;收付实现制 mO]dP;,
cash basis accounting 现金收付制会计;收付实现制会计 >MRuoJ
cash bonus 现金红利 Uy)pEEu
cash book 现金出纳帐;现金簿 e8(Qx3T?b
cash client 现金客户 M5_t#[ [
cash commission rebate 现金回佣 ,->5 sJ{U
cash compensation 现金补偿 D97 vfC
cash contribution 现金承担额;现金分担额 (./Iq#@S
cash cost 直接费用;现金成本 KV6D0~
cash coupon 现金礼券 CMv8n@ry
cash credit 现金信贷 N$:-q'hX
cash deficit 现金赤字 @"^7ASd%
cash deposit and withdrawal 现金收支 o^owv(
cash disbursement journal 现金支出日记簿
\ Gi oSg
cash disbursement slip 现金支出传票;现金支出单 Q6
m.yds
cash flow 现金流量;银根 $ZB`4!JxG
cash flow lending 流动现金放款;无抵押融资 2!b##`UjA7
cash flow statement 现金流量表;现金流动表 UL%a^' hR
cash flow surplus 现金流量盈余 m$pRA0s2`
cash in hand 库存现金;手头现金 2<w vO 9
cash in till 备用现金 fuF{8-ua
cash in transit 运送中现金;在运现金 ,i;#e
cash input 投入现金 :B7U),T
cash input figure 现金投入数字 &=:3/;c
cash limit 现金支出限额;现金限额 'W("s
cash margin 现金保证金 `YMd0*
cash market 现货市场;现金交易市场 ?FR-aXx
cash offer 现金要约;现金补偿额 0O]v|
cash payment 现金付款;现金支付 9 v8^uPA
cash position 现金头寸 YGc:84S
cash price 现金价格 <Kl$ek8
cash receipts journal 现金收入日记簿 ! gfd!R
cash receiving slip 现金收入传票;现金收入单 qTMY]=(
cash settlement 现金结算 Y
ZuA"l Y
cash surplus 现金盈余 0bIgOLP
cash with order 订货付现;凭票即付 DrxQ(yo}
cashier's order 银行本票 "Y- WY,H
cashier's order outstanding 未承兑的银行本票 QH,(iX6RY
cash-limited subhead 有现金支出限额的分目 )%n$_N n
cash-sweep 现金彩票活动 L*vKIP<EMM
casual client “散客”;“散户” _./s[{ek
CCASS Depository 中央结算系统证券存管处 nf1 `)tXG
CCIC Finance Limited 中芝兴业财务有限公司 ]bpgsW:Xu
cedant 分出者 S)4p'cUwq
ceding company 分出公司 $p$p C/:%
ceding insurer 分出保险人 >V]9<*c
ceiling 上限 S3E5^n\\
ceiling price 最高限价 o[+t}hC[
central bank 中央银行 Z{yH:{Vk
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 |')PQ
central banking 中央银行业务 \/V#,O
central banking function 中央银行职能 ~(GNY5
Central Clearing and Custodian System 中央结算及托管系统 y=EVpd
Central Clearing and Depository System 中央结算及存管系统 "h7Dye
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 j F/S2Ty2
central clearing house 中央结算所 ^M;#x$Y?
central clearing system 中央结算制度;集体交收系统 b`^Q ':^A
central custody system 中央托管系统 Y~UAE.
central depository 中央存管处 hCd? Kti
central depository system 中央证券存管制度 7v0AG:
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 NuD|%Ebs
central rate 中央汇率;中心汇率 SO[ u4b_"h
Central Registration Hong Kong Limited 香港中央证券登记有限公司 \[^!
ys
Central Tender Board 中央投标委员会 n9`]}bnX
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 :XG~AR/
centralized budgetary and payments system 集中预算及支付制度 Pt/]Z<VL
centred 12-month moving average 十二个月定位移动平均数 )c'E9ZuZ>d
certificate of approval 批准证明书 aW{5m@p{"
certificate of beneficial entitlement to property 资产权益证书 a
}*i [
certificate of compliance 合格证明书;合约完成证明书 FU>KiBV#
certificate of deposit [CD] 存款证 X?n=UebO^
certificate of exemption from estate duty 豁免遗产税证明书 SPt/$uYJ
certificate of incorporation 公司注册证书;法团注册证书 5$N#=i`V
certificate of incorporation of registered trustees 注册受托人法团证书 Vp|?R65S*
certificate of indebtedness [CI] 负债证明书 i.`n^R;N
certificate of insurance 保险证书 HTGLFY(&
certificate of interest 权益证明书;息票 TB+k[UxB
certificate of means 资产证明书 !jSgpIp
certificate of participation 参与证明书 4nh=Dq[
certificate of payment of profits tax 缴付利得税证明书 QKlsBq
certificate of preference 特惠税证 [(5.?
certificate of rateable value 应课差饷租值证明书 0H_uxkB~
certificate of registration 登记证书;注册证明书 dIYf}7 P
certificate of satisfaction 清偿证明书
%DXBl:!Y`
certificate of transfer 转让证明书 X:;x5'|
certificate to bearer 不记名证明书 PoPR34]^J
certification 核证 QeuM',6R
certification fee 核证费 ~?HK,`0h>
certified cheque 经银行证明可兑现的支票 ljOY;WV3
certified public accountant [CPA] 执业会计师 *vuI'EbM
certified statement 经证明的报表 <p*k-mfr
cessation of business 停业 [WG\wj.
cession 分保 s-PS]l@
C.F. Finance Company Limited 浙一财务有限公司 [xr^t1
chance 机会;中彩机会 t&J A1|q
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 ~~-VScG&
change of domicile 迁册 #fns3=/H
change to estimates 修订预算 /o 'lGvw
change to the approved estimates of expenditure 核准开支预算的变动 'xxM0Kn`
charge 费用;押记;抵押 }^&f {
charge number 税单号码 *K;)~@n
charge on assets 资产的征税 Rk3
bZvj3
charge upon general revenue 从政府一般收入中拨款支付 sg2% BkTI
chargeable 可予征收;应课税的 'g,h
chargeable agreement for sale 可予征收印花税的买卖协议 v
x/YWZ
chargeable income 应课税入息 ~i>DF`w$
chargeable normal trading receipt 应课税的一般营业收入 UgS`{&b36
chargeable profit 应课税利润 ;..z)OP_
chargeable to tax 应课税 @=dv[P"jn
charged to... 记入……帐目 kex V~Q
chargee 承押记人 uMZ~[Sz
charge-holder 受押人 {> msE }L
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 j_N<aX
charging order 押记令 89 (qU
chargor's right 押记人的权利 Dn 0L%?_
charitable donation 慈善捐款 cVL|kYVWT
charitable trust 慈善信托 }" vxYB!h3
charity property 慈善财产 aPEI_P+Ls
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 9AX}V6\+
charter 章程;特许权 D48e30
charter of incorporation 成立章程 jL"V0M]c
chartered accountant 特许会计师 KxX [8
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 l X+~; 94
Chartered Institute of Public Finance and Accountancy [United Kingdom] S1U0sP@o
特许公共财政及会计学会〔英国〕 a- rR`
charterer 承租人 -?)^
hbr
Chase Manhattan Asia Limited 美国大通亚洲有限公司 =IsmPQKi
Chase Manhattan Bank 美国大通银行 'QT~o-U
chattels 实产 M
x#L|w`r
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 )0exGx+:
Che Hsing Finance Company Limited 浙兴财务有限公司 s"`~Xnf
check-and-balance system 制约平衡制度 P>X[}
Chekiang First Bank Limited 浙江第一银行 U`qC.s(L
cheque 支票 M8X6!"B$Y
Chiao Yue Finance Company Limited 侨裕财务有限公司 zY_J7,0g
Chiba Bank, Ltd. 千叶银行 h2Nt@
Chicago Board of Options Exchange 芝加哥期权交易所 D :U6r^c
Chicago Board of Trade 芝加哥交易所 rz%~=Ca2j
Chicago Mercantile Exchange 芝加哥商品交易所 iv~R4;;)
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 iF^qbh%%E
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 ,Zn6T"[$
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 @c]KHWI
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 cj>UxU][eS
child allowance 子女免税额 M=liG+d
China & South Sea Bank Limited 中南银行 9m)$^U>oz
China Affairs Committee [Hong Kong Futures Exchange Limited] &S{r;N5u
中国事务委员会〔香港期货交易所有限公司〕
)Ri!
China concept stock 中国概念股 $C7a#?YF,
China Construction Bank 中国建设银行 wkx9@?2*
China Development Division [Stock Exchange of Hong Kong Limited] gvuv>A}vJ
中国发展科〔香港联合交易所有限公司〕 HXKM<E{j
China Economic News 《中国经济新闻》 '/u|32
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 f
X[xZGV,
China State Bank Limited 国华商业银行 KBB)xez8
Chinatrust Commercial Bank, Limited 中国信托商业银行 o(SPT?ao~
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 r89AX{:
Chinese Bankers Club, Hong Kong 香港银行华员会 hAf/&yA@
Chinese Banks' Association 香港华商银行公会 _,L_H[FN
Chinese Gold and Silver Exchange Society 金银业贸易场 (Ut8pa+yX
Chinese New Year bonus 年奖;年终花红 @\?ubF
chit fund 银会 )&1v[]%S
Chiyu Banking Corporation Limited 集友银行有限公司 W9%v#;2
Chiyu Finance Company Limited 集友财务有限公司 u4~+Bc_GL
Cho Hung Finance Limited 朝兴金融有限公司 2X\Pw
choses in action 无形动产;据法权产 x;7l>uR
chronological book 序时帐簿 w&L~+Z<
Chubu Securities Finance Company 中部证券金融公司 Q^f{H.
Chung Khiaw Bank Limited 崇侨银行 RlL]p`g
Chung Nan Finance Company Limited 中南财务有限公司 gvR]"h
Chuo Trust & Banking Co., Ltd. 中央信托银行 g9" wX?*
Chuo Trust Asia Limited 中央信托亚洲有限公司 i4|R0>b
Citibank, N.A. 万国宝通银行 @bA5uY!
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 Q[#}Oh6$
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 k 3m_L-
Citicorp International Limited 万国宝通国际有限公司 IADHe\.
civil debt 民事债项 Q)0KYKD+@
Civil Service Pension Reserve Fund 公务员退休金储备基金 53:~a
claim 申索;索偿;债权 =\.*CY|;N
claim equalization fund 申索平衡基金 r"2lcNE
claim for refund of property tax 申请发还物业税 Jo\MDyb]
claim of debt 债权申索 I0zx'x)F
claim on bank 对银行的债权
%!nI]|
claim to dividend 摊还债款申索 a|z-EKV
claimant 申索人;索偿人 /3aW 0/^o
claims statistics 申索统计数字 |qMG@
class of insurance business 保险业务类别 m*]`/:/X[
class of property 财产类别 Dq<la+VlO
claw-back 递减率 6HK1?
clearance cost 清拆成本 C})Dvh
clearing 结算;票据交换;清算 o^~ZXF}
clearing account 结算帐户 C^"zU>W_
clearing and settlement system 结算和交收系统 9\.0v{&v
clearing balance 结算差额 SQ,-45@W
clearing bank 结算银行 wL8ji>"
clearing cheque 交换支票 X\Bl?
F
clearing house 结算所;票据交换所 P#hRqETw
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 44*#qLN
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 Cy?]o?_?
clearing member 结算会员 R/v|ZvI
Clearing Members' Fund 结算会员基金 #S?^?3d
clearing participant 结算参与者 o5s6$\"
clearing rebate 结算费用的回佣 +JtK VF
Clearing Rules [SEHK Options Clearing House Limited] Cw(e7K7&
《结算规则》〔联交所期权结算所有限公司〕 Vbv^@Kp
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 "j_iq"J
Clerk to the Board of Review 税务上诉委员会书记 D Yf2V6'
client 客户;委托人;当事人 iXm&\.%
client agreement 客户协议 )58O9b
client confidentiality 客户保密的责任 Nl YFS?5
client money 客户款项 9Do75S{(
client statement 客户结单 +=J$:/&U
clients fund 客户资金 o)5zvnu7
close 结算;收市;收盘 #`3Q4
close a position 平仓;轧平头寸 GPHb-
close company 股份不公开的公司 IaeO0\
4E
close higher 收市时价位较高 w0g@ <(
3
close lower 收市时价位较低 (@}^ 3jpT
close mixed 收市时荣辱互见 ~}b0zL
close of exchange 交易所停市 _5 SvZ;4
close of financial year 财政年度终结 zY\u"
'4
close out 平仓 #|E#Rkw!
close out a long position 平长仓 t,%m-dU
close out a short position 平空仓 TQO|C?
close steady 收市时价格稳定 Nmx\qJUR(
close the gap 弥补差距 ~:JAWs$\V
closed position 平仓 q,ie)`
closed-end investment corporation 股份固定的投资公司 @\F7nhSfa
close-out price 抛售价格 75;RAKGi
closing account 决算帐户 &qWg$_Yh
closing balance 期终结余;收市结余 oA5Qk3b:
closing price 收市价;收盘价 1L::Qu%E
closing quotation 收市价;收市行情 S=P}Jpq?Y;
closing rate 收市汇价;收盘汇率 H&ek"nP_
closing transaction 平仓交易 UhW{KIW
clothing levy 成衣税 nq?+b >//
club deposit 零存整付存款 RTVU3fw
Code of Aid 《资助则例》 4Vi*Qa_,y
Code of Banking Practice 《银行营运守则》 =b$g_+
Code of Best Practice [Stock Exchange of Hong Kong Limited] 7Z2D}O+
《最佳应用守则》〔香港联合交易所有限公司〕 w
aniCEo
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〕 m)66g]F+
Code of Conduct for Persons Registered with the Securities and Futures Commission Z]Xa:[
《证券及期货事务监察委员会注册人操守准则》 qGag{E5!
code of practice 实务守则;经营守则;执业守则 YL*FjpVW
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 ~Zsj@d
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 #8t=vb3
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 XwEMF5[
Code on Pooled Retirement Funds 《集资退休基金守则》 hub]M
Code on Share Repurchases [Share Repurchase Code] @XG1d)sE
《公司购回本身股份守则》〔《股份购回守则》〕 eHUyV@
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 {s@!N
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 Ydsnu
co-debtor 共同债务人 Ijiw`\;
co-financing scheme 共同融资计划 1^o})9
cognizance 证明令 2n>mISy+
coin 硬币 !jl^__
.DR
coin replacement programme 硬币取缔计划 I`B ZZ-
coin set 套装硬币 kVsX/~$
coinage 硬币 \68bXY.
Coinage Security Fund 硬币发行基金 gAvNm[=wD2
cold call 主动与准客户接触 :@&e~QP(
collapse in prices 价格下泻;价格下挫;价格暴跌 2A
collateral 抵押品 ~L&z?'V
collateral bond 担保债券 |goBIp[
collateral loan 抵押贷款 Ow?~+)
4
collateral security 附属抵押品 Vfd_nD^8oZ
collection 征收;收取 I SZEP8w
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 0o 7o;eN
collection of betting duty 收取博彩税 Z5rL.a&
Collection Office [Inland Revenue Department] 收税处〔税务局〕 A*qR<cp[
collective consumption 集体消费 "=]'"'B:
Collector 收税主任 ^Mm%`B7W
Collector of Rates 差饷征收官 A\ mSS
Collector of Stamp Revenue 印花税署署长 evEdFY
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 L7 FFa:#
combined surplus 合并盈余 d>J
+7ex+
combined visible and invisible trade account 有形及无形贸易合并帐目 g NE"z
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 &gV9h>Kc#
commemoration coin 具纪念性的硬币 0p3) t
commencement of winding-up 清盘开始 9_*3xu<7i
commerce and industry sub-index 工商分类指数 O:V.;q2]U
commercial activity 商业活动 zwUZ*Se
commercial bank 商业银行 S5m.oHJI*
Commercial Bank Act of Norway 《挪威商业银行法》 P<1&kUZL
Commercial Banks Law 《商业银行法》 4Vj]bm
commercial borrowing 商业借款 y1Br4K5C
Commercial Code of Japan 《日本商法》 kazgI>"Q8
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 ]\ZJaU80I~
commercial invoice 商业发票 t:.X=/02
commercial letter of credit 商业信用证 U>b.MIBX
commercial loan 商业贷款;商业放款 p*$=EomY
commercial paper 商业票据 !x-9A
commercial paper market 商业票据市场 @(/$;I,
commercial registry 商业登记处 h{]0
H'g
commercial return 商业回报 qoQ,3&<
commercial sale 商业销售 %> YRNW@%
commercialization 商品化 yYJ +vs
commercially viable 具商业利益;有利可图 j*VYUM@y1\
Commerzbank AG 西德商业银行 IL&R&8'
commission 佣金;委员会 =AK6^v&on
Commission des Operations de Bourse of France 法国证券事务监察委员会 gvjy'Rm
commission house 佣金行;代办行 AA|G&&1y
commission payable 须付的佣金 g$=']A?W_
commission rebate 佣金回扣 hsws7sH
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 ywjD.od"v
Commissioner of Banking 银行监理专员〔银监专员〕 Ov:U3P?%
Commissioner of Estate Duty 遗产税署署长 'Um\m
Commissioner of Inland Revenue 税务局局长 BW`Tw^j
Commissioner of Insurance 保险业监理专员 Fvv/#V^R
Commissioner of Rating and Valuation 差饷物业估价署署长 mk-L3H1@J3
commitment 承担;已承担的开支;承担额;承担项目 O[}2
commitment fee 承诺费 on\ahk, y]
Committee of the Hong Kong Association of Banks 香港银行公会委员会 k
V'0rb
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 _A$V~Hp9q
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 A{hST~s
Committee on Payment System [Hong Kong Monetary Authority] 2c9]Ja3:6
支付系统委员会〔香港金融管理局〕 AIQ]lQ(
Committee on Unit Trusts [Securities and Futures Commission] <~5$<L4
单位信托委员会〔证券及期货事务监察委员会〕 #Nv0d|0\
Commodities Dealers' Deposit Fund 商品交易商按金基金 xtS0D^
Commodities Trading Commission 商品交易事务监察委员会 ]\=M$:,RZ
commodity 商品 Z+;670Z
commodity classification 商品分类法 &2Cu"O'.i
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 @aoHz8K
commodity dealer 商品交易商 W-"FRTI4
commodity exchange 商品交易所 g5~1uU$O
Commodity Exchange Compensation Fund 商品交易所赔偿基金 ~o/e0
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 }~Y#N
commodity flow method 商品流动法;商品流通法 aQfrDM<*XS
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 ~gbq^
commodity futures contract 商品期货合约 gl6 *bB=
commodity market 商品市场 ;Q8rAsf9
commodity tax 商品税 T CO^9RP<
commodity trading adviser 商品交易顾问 OY#=s!]
M
commodity trading adviser's representative 商品交易顾问代表 WXE{uGc
commodity trading advisory contract 商品交易顾问合约 852Bh'u_
commodity warrant 商品期权证 D\GP+Ota
commodity-based investment 以商品为基础的投资 A?OaP
common fund 共同基金 YR/rN,
common property 分权共有财产 a@WSIcX*W
common share 普通股 KbF,jm5
common stock 普通股 E2{SKIUm
Commonwealth Bank of Australia 澳洲联邦银行 faaFmEC
Commonwealth Development Corporation 英联邦发展公司 JS1''^G&.
Commonwealth Finance Ministers Conference 英联邦财长会议 VFwp .1oa!
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 h3Z0NJ=xM
Commonwealth income tax 英联邦入息税 7L&=z$U@m
Commonwealth Preference 英联邦特惠制 s5ddGiZnBT
communal property 公有财产;公有产业 cw{[% 7
communication expenses 通讯费用 GKKf#r74
Community Preference 欧共体特惠制 q6v%HF-q4
commutation of pension 退休金的折算 !pLQRnI}6
commuted gratuity 折算酬金 U_c.Z{lC4
commuted pension gratuity 经折算的退休酬金 u=h/l!lR
Companies Act [United Kingdom] 《公司法令》〔英国〕 ,.<l^sj5
Companies Handbook 《上市公司手册》 R nf$
companies inspector 公司检查员 "(rG5z3P
Companies Liquidation Account 公司清盘帐户 MRdZ '
Companies Ordinance: Information to be Included in a Rights Issue Prospectus jDO[u!J6.%
《公司条例:供股章程须载有的资料》 lf\]^yM #
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》 ca1A9fvo
Companies Registration Officer 公司注册主任 xW\iME
Companies Registry 公司注册处 jn9KQe\3
Companies Registry Trading Fund 公司注册处营运基金 Fh4kd>1D
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 8D U|j-I8
Company Formation and Enforcement Division [Companies Registry] U_HOfix
公司成立及条例执行部〔公司注册处〕 gUB%6v G\I
company in which the public are substantially interested 由公众拥有相当权益的公司 D"m]`H
company limited by guarantee 担保有限公司 wQX,a;Br
company limited by shares 股份有限公司 %P2GQS-N
company register 公司登记册 |A#pG^
company registration fee 公司注册费 ^F `
company with limited liability 有限法律责任的公司 E1'HdOh&z
company's memorandum 公司组织章程 "$*&bC#dE
company's reserve 公司储备 !>{`o/dZ
comparative advantage 比较优势;比较利益 {re<S<j&
compensation 补偿金;赔偿 +KV`+zic+
Compensation Committee [Stock Exchange of Hong Kong Limited] p#UrZKR
赔偿委员会〔香港联合交易所有限公司〕 ) )q4Rh
compensation from insurance 保险赔偿 [kIiKLX
compensation fund 赔偿基金 B6&;nU>;
compensation fund levy 赔偿基金征费 V(|@6ww
compensation rate 补偿率 %o4ZD7@ '
Compensation Review Committee 赔偿检讨委员会 i"~J -{d}
compensation scheme 赔偿计划 |?=K'[5
compensation trade 补偿贸易 mX9amS&B$
compensation value 补偿值 ?H\K];
compensatory payment 补偿付款 F(J6 XnQ
competition and pricing strategy 竞争与定价策略 eot]VO:
competitive edge 竞争优势 x roo_
competitive price 具竞争力的价格 K]{Y >w
competitive tender 竞争性投标 Lj"@JF;c
Compliance Committee [Stock Exchange of Hong Kong Limited] *UVo>;
监察委员会〔香港联合交易所有限公司〕 )_eEM1
component of expenditure 开支组成部分 owDp?Sy}E
Composite Consumer Price Index 综合消费物价指数 $[L~X
M
composite index 综合指数 b!C\J
composite rating 综合评级 8LI,'XZ
composite return form 综合报税表 B8){
Composite Securities and Futures Bill 《证券及期货综合条例草案》 x{_:B
DY
composite tax return 综合报税表 \&K{v#g~
composition 组合成分;债务重整协议 .v?x>iV
composition of earnings 收益组合成分 [&e|:1
compound increase 复合增加率;复合增长率 A}Q6DHh26
compound interest 复利 ?RyeZKf
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 {O ]^8#v^
comprador note 买办票据 Ah5`Cnv
comprador order 买办付款令票 J:<mq5[
comprehensive income tax 综合所得税 EDQKb TaPt
comptroller 审计主任 rucgav
compulsory liquidation 强制清盘 u^HC1r|%
compulsory winding-up 强制清盘 dwd5P7
computation 计算;计算表 BG>fLp
computational procedure 计算方法 U($bR|%D
computer audit programme 电脑审计程序;电脑核数程序 T?vM\o%i3
concentrated position 集中持仓量 zSy^vM;6zf
concentration risk 资金集中风险;集中融资风险 )ry7a
.39b
concept stock 概念股 T_\Nvzb}
concession 特许权;宽减措施;优惠 :G3PdQb^
concession contract 特许经营权合约 =<yMB d\
concessionary rate 优惠率 eh\_;2P
concordat 协定;契约;国际监管条约 LqNt.d @
condition 条件 PIk2mX/D_6
conditional endorsement 附有条件的背书 bSa%?laS
conditional offer 有条件要约 k }amSsE
conditional sale agreement 有条件售卖协议 }W2FF
conditions of tender 投标章程 O52B
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》 J,iS<lV_
conduct of business standard 业务操守准则 B* 0TM+
Confidentiality Understandings 保密谅解文件 @c;XwU]2t
confirmation letter 确认书 %y96]e1
confirmation of mail transfer 信汇证明书 2VpKG*!\
Confirmation of Payment 已缴税证明书 (,nQ7,2EX
confirmed letter of credit 保兑信用证 #VM+.75o1
confirming bank 保兑银行 h^QLvOuR
confiscation order 没收令 ]rNM3@bVy
connected transaction 关连交易 M Ewa^
consensus capitalism 共识资本主义 +56N}MAs
conservative investor 保守投资者 qLjLfJJ2
consideration 代价;对价;约因 U/}("i![Dy
consideration issue [listing method] 代价发行〔上市方式〕 \wZ
4enm
consideration other than cash 现金以外的代价 h(~@
nd{
consignee 收货人;代售人 Ew<
sK9[o
consignment 托运;寄售 8SZZ_tS3r
consignor 付货人;托运人;寄售人 *A&A V||q
consolidated account 综合帐目 v[Mh[CyB
consolidated account expenditure 综合帐目开支 'hGUsi
consolidated balance sheet 综合资产负债表 t.rlC5
k
consolidated cash deficit 综合现金赤字 eoj(zY3
consolidated cash surplus 综合现金盈余 t6q7w
consolidated enterprises sectorial index 综合企业分类指数 X-4(oE
consolidated net earnings 综合净收益;综合净盈利 "lVbla4b
consolidated net profit 综合净利润;综合纯利 K' ?`'7
consolidated policy 综合保单 5)c B\N1u
consolidated price 综合价格 V3S"LJ
consolidated profit and loss account 综合损益帐;综合损益表 R@df~
consolidated public sector expenditure 公营部门综合开支 u+;iR/
consolidated revenue account 综合收入帐 d53Eu`QW?
consolidated shareholders' fund 综合股东资金 P7 h^!a/
consolidation of shares 股份合并 <B
Vx%
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 Od("tLIO}I
consortium company 财团公司 #Zg pm"MW
consortium loan 银团贷款 o$p]
p9
constant dollar figure 固定币值 6ys|'<?
constant market price 固定市价 h.pVIO`
constant price 固定价格 jX7;hQ+P
constant price series 固定物价计算数列 cd&sAK"
constant rate 固定比率 %N#A1
constituent stock 成分股 a9uMgx}
constitution 章程;组织章程 m0i,Zw{eM
construction output 建造产出量 kp-`_sDg
constructive trust 法律构定信托 /[qLf:rGI
consultant accountant 顾问会计师 =B{B?B"r
consultant's fee 顾问费 <CcSChCg
Consultation Paper on Proposed Regulation on Share Margin Financing Yc:>Yzj(z
《监管股票按贷财务的建议谘询文件》 gXj3=N(l
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability !GJT-[
《有关联交所检讨董事资格的程序的谘询文件》 ,`ba?O?*G
consumer behaviour 消费者行为 WR9-HPF
Consumer Council 消费者委员会 b{CS1P
consumer credit financing operation 消费者信贷业务 mhMTn*9
consumer demand 消费者需求 pK"iTc#\X
consumer durables 耐用消费品 \Ez&?yb/
consumer expenditure 消费开支 qL?$u07<9'
consumer goods 消费品 {Ia1Wd 8n
consumer market 消费市场 K1=j7
consumer price 消费物价 9JqT"zj
Consumer Price Index [CPI] 消费物价指数 GMY[Gd
Consumer Price Index (A) 甲类消费物价指数 }ww`Y
Consumer Price Index (B) 乙类消费物价指数 Elt"tJ
Consumer Price Index Classification System 消费物价指数分类法 gSHN,8.
`
Consumer Price Index Report 《消费物价指数月报》 R_=fH\c;
Consumer Price Index series 消费物价指数系列 F;MACu;x
consumer price inflation 消费物价上涨 5,BvT>zFY
Consumer Representative Action Fund 消费者集体诉讼基金 g^{a;=
consumer sentiment 消费意欲 *|^||
bd
consumer spending 消费开支;消费支出 Rw<O%i5/d
consumption expenditure 消费开支 qN^]`M[ BY
consumption pattern 消费模式 y:Ag mr,S
consumption product 消费产品 <r)5jf
consumption tax 消费税 )=!|^M
contango 交易延期费;延期交割费;期货溢价 / <+F/R'=O
contingencies warrant 紧急拨款令;应急支款授权书 JH#p;7;
contingency 应急费用;意外开支准备金 E;YD5^B
contingency allowance 应急准备金 L lD=c
contingency sum 应急费用;意外开支准备金 " eS-i@
contingent assets 或有资产 }%c0EY'
contingent debt 或有债权;待确定债务 @W=:r/
contingent interest 待确定的权益 $,o@&QT?AT
contingent liabilities 或有负债 39x
4(
contingent profit 或有利润 1I%niQv5t
contingent right 或有的权利 6A4{6B
continue to hold a deposit 继续持有存款 M
9 N'Hk=
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 ?z3|^oU~d
continuing rent 连续租金 L% T%6p_
continuing trustee 留任受托人 2gW+&5;4
continuous licensing system 长期持牌制度 ItE)h[86
Continuous Net Settlement System [CNS System] 持续净额交收系统 ,nWZJ&B
contra account 对销帐户 wS [k}
contra flow 资金回流 aN';_tGvK
contra item 对销项目 {5SJ0'.B2g
contra transfer 对销转拨 >+%p}l:<\
contract 合约 KcM+8W\
contract for difference 差价合约 ?SX0e(+}}
contract for service 服务合约 G{.A5{
contract for settlement 平仓合约 p+;x&h)[l
contract note 成交单据 ~2UmX'
contract of copartnery 合伙合约 ?Hbi[YD
contract of indemnity 弥偿合约 F~3 &@TWi
contract of insurance 保险合约 RPkOtRKL=w
contract of reinsurance 再保险合约 7H. HiyppW
contract price 合约价格 R7Ns5s3X
contracting party 订约人;立约人;缔约国 /4 .]L~
contractual agreement 合约协议 ^3nB2G.ax
contractual commitment 合约承担 Q[bIkvr|
contractual joint venture 合约式联营企业 zU#
OjvNk
contractual mutual fund 合约互惠基金 h)T-7b
contractual right 合约权利 {#l@9r%
contractual savings fund 合约储蓄基金 &.:yP3
contributed surplus 实缴资本盈余 yjucR
Fl
contribution 出资;供款;捐款;分担款项 NTSKmCvQG
contribution account 供款帐户 S4%MnT6Uy
contribution to gross domestic product 在本地生产总值中所占比率 BBsZPJ5
contribution to investment 出资额 Q?Uk%t\hwc
contribution to pension fund 退休金供款 Y0nuwX*{
contributor 供款人;出资人;捐助人 |9
4xRC
contributory 分担人 =_d-MJy~6
contributory scheme 供款计划 V__n9L/t
contrived cessation of business 有预谋的停业 }u~r.=
control 控制权;控制;管制 B'D4]EB
control of a company 公司的控制权;公司控股权 I[ I]C9D
control of business 业务的控制权 }u'O<d~z?
controlled company 受控制公司 ?T:$:IHw
controller 控制人;控权人;会计长 B9h>
controller of an authorized institution 认可机构控权人 0N3S@l#,\A
controlling company 控股公司 U_e e3KKA
controlling interest 控制权益;控股权益 W$Zc;KRz$0
controlling officer 管制人员 As*59jkB
controlling officer's report 管制人员报告 \6v*c;ZF
controlling shareholder 控股股东;持有控股权的股东 >5-]Ur~
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》 !yX4#J(
conventional lending 传统放款;常规放款 qxglA*/
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conversion 兑换;换算;转换〔证券〕 @T+pQ)0{{
conversion factor 换算因数 !Pb39[f
conversion of stock 公债的转换 |/AY!Y3
conversion rate 兑换率;换算率;转换价格〔证券〕 a0x/ ?)DO
convertibility 可兑性;兑换性;自由兑换 eEkbD"Q
convertibility undertaking 兑换保证 )*3sE1
convertible 可兑换;可换股 o*WI*Fb'
convertible currency 可兑换货币 %j?<v@y
convertible debenture 可转换债权证 YNi3oG]h
convertible loan stock 可转换股的债权股额 >P\/\xL=
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 (T0%H<#+
conveyance 转易;转易契;财产转让证书 =2[U4<d!R
conveyance of property 财产转让 $:MO/Suz{
conveyance on sale 售卖转易契 4d0<uB&v'
conveyancing fee 业权转易费 A PR%ZpG
conveyancing scale charges 物业转易收费标准 D2}nJFR
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cooling-off period 冷静期
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co-owner 共同拥有人;分权共有人 xN#. Pm~
co-partner 共同合伙人 o$DJL11E
co-partnership 共同合伙 W:16qbK
Copenhagen Stock Exchange 哥本哈根证券交易所 8"g.Z*
core capital 核心资本 K
r&HT,>B
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons AyMMr_q
《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》 Q!VPk~~(
Core Principles for Effective Banking Supervision [Basle Committee] O{9h'JU
《有效监管银行业的主要原则》〔巴塞尔委员会〕 %%w]-`^h,
cornering “夹仓”;轧空;囤积居奇 If_S_A c
corporate borrower 借款公司;借款机构 v+|N7
corporate business 公司企业;公司业务 5? s$(Lt~
Corporate Communications Department [Stock Exchange of Hong Kong Limited] Gm.n@U p
企业传讯部〔香港联合交易所有限公司〕 @u2nG:FG
corporate customer 公司客户 @E$PjdB5M
corporate dealer 公司交易商 Dyj5a($9"{
Corporate Finance Division [Securities and Futures Commission] ymBevL
企业融资部〔证券及期货事务监察委员会〕 4yH=dl4=44
Corporate Finance (D.T.C.) Limited 协联财务有限公司 [$Ld>`3
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 _azg
0.)
corporate governance 公司管治 )[>b7K$f
corporate income tax 公司所得税 DT@6Q.
corporate investment adviser 公司投资顾问 TK;*:K8oe
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 !RnO{FL
corporate plan 公司计划 (Ia} ]q
corporate practice 执业法团 n@xDFa
corporate profits tax 公司利得税 HhaUC?JtSK
corporate savings 公司储蓄 8_K22]c5
corporate service tax 公司服务税 h&Ehp
corporate signature 法团的签名 d"|XN{
corporation 法团;公司 g`!:7|&,_
corporation bond 公司债券 ,iU ]zN//
corporation stock 公司股证;地方债券〔英国〕 % zs 1v]
corporation tax 公司税 lu(<(t,Lbs
correction phase of stock market 股市调整期 /)xG%J7H
Correctional Services Industries Suspense Account 惩教工业暂记帐 dm&