C: MF/359r)Et
EB'(%dH
calendar year figure 历年数字 tp2CMJc{L
call 催缴通知;认购期权 8M m,a
call deposit 通知存款;活期存款 *
";A~XNx
call loan 短期同业拆借;通知贷款 M$L1!o1Xf
call margin 补仓;追加保证金 ai% fj*
call market 短期同业拆放市场 7MreBs(M
call money 短期同业拆借;活期贷款 vKppXm1
call option 认购期权;看涨期权 1bb~u/jU
call price 赎回价格;提前赎回价 :.B};;N
call warrant 认购认股权证;回购认股权证 CK1Xdyf_S
callable share 可收回股份;可兑付股份 6y&d\_?Y
called up share capital 已催缴股本 )P\Vd #
Canadian Dollar [CAD] 加拿大元 ,mH2S/<}S
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 ]Lq9Ompf(t
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 Gu Msw*{>
cancellation price 取消费 k WYjqv
cap 上限 ~JY<DW7
capital 资本;资金 zm rQ7(y
Capital Accord 《资本协定》 c #+JG
capital account 资本帐;非经常帐 F,^Q'$!
capital account commitment balance 资本帐承担额结余 e"^* ~'mJ
Capital Adequacy Directive [CAD] 《资本充足指引》 l+S08IZ
capital adequacy ratio [CAR] 资本充足比率 ^ +cf
capital allowance 资本免税额 )`]w\s
#
capital alteration 资本变更 UPgjf
capital and liabilities ratio 资本负债比率 Riid,n
capital and liquidity requirement 资本与流动资金的规定 g9OO#C>
capital appreciation 资本增值 \3w=')({
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〕 n'ft@7>%h
capital assets 资本资产 X"<t3l(+
capital at risk 风险资本 dV#h~
capital base 资本基础;资金基础 0%.l|~CE&
capital charges 资本支出;资本费用 ZK4/o
capital commitment 资本承担 jvn:W{'Q
capital contribution certificate 出资证明书 .Rxz;-VA
capital convergence 划一资本充足比率 FCU~*c8Cs
capital cost 资本成本;建设成本;建设费用 dL5u-<y&
capital cover 资本保证 ;1K[N0xE
capital deficit 资本亏绌;资本赤字 PNgj 8J4
capital divided into shares 资本分成股份 Qy |*[
capital element 资本因素;资本部分 jE_a++
capital equipment 资本设备 O$+J{@
capital expenditure 资本开支;非经常开支 ;cIs$
capital expenses 资本费用 ;Ad$Q9)EE
capital financing 筹集资本;以非经常收入支付非经常开支的结算 bJ~]nj 3
capital flow 资金流量 /m%Y.:g
capital formation 资本形成;集资 1cWUPVQ
capital formation figure 资本组合数字 "Q]`~u':
capital fund 资本基金 T:S+Pt~
capital gain 资本增益;资本增值 g!5`R`7
capital gains tax 资本增值税 x]6OE]]8L
capital goods 资本财货;资本货物 iO4YZ!
capital grant 非经常补助金;非经常拨款;建设补助金 t>><|~wp
capital grant cycle 建设补助金周期 tn201TDZ]=
capital injection 注入资本;注资 j.X3SQb4G
capital input 投入资本 YuXq
capital intensity 资本密集度 'cJHOd
capital intensive 资本密集 [9NzvC 9I
capital investment 资本投资 C0;c'4(
Capital Investment Fund 资本投资基金 zuR!,-W
capital loss 资本损失 >lxhXYp
capital maintenance 资本保值;资本保留 ^'r/;(ZF*/
capital market 资本市场;资金市场 n\&[^Q#b|
capital market instrument 资本市场票据 CGvU{n,"
capital money 资本款项 he;;p ="!*
capital money subject to a trust 信托财产资本 D U#6%8~
capital movement 资本流动 S!cc%
capital nature 资本性质 UbT 7
capital outlay 资本支出 #WlIH7J8Tc
capital portion 资本部分 k2muHKBlk
capital profit 资本利润 )xIk#>)
capital project 基本工程项目;非经常开支项目 jD9^DzFx
capital receipt 资本收入 gy/z;fB
capital redemption 资本赎回 ]cLO-A
capital redemption business 资本赎回业务 hrPm$`
capital redemption contract 资本赎回合约
Lh0Pvq0C
capital redemption reserve 资本赎回储备 r`}')2
capital reduction 资本减缩;减资 p7}xgUxX
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] .p&4]6
股本削减计划〔香港联合交易所有限公司〕 Qp~O!9ph
capital repayment 偿还资本 5Og. :4
capital reserve 资本储备;后备资本 ,Hn{nVU1R=
capital revenue 资本收益;非经常收入 w=I8f}(
capital spending 资本开支;资本支出;非经常开支 Zo}wzY~x>I
capital stock 股本 E\&~S+:Xp
capital stock subscription 认缴股本;认购股本 gq4le=,v
capital subsidy 建设津贴;基本建设津贴 /<)A!Nn+F
capital subvention 非经常资助金 `WSm/4m
capital sum 资本额 Gb.r!W8
capital tax 资本税 Va>~7
capital transfer tax 资本转移税 ` WIv|S
capital turnover 资本周转率 }8Tr M0q8
capital value 资本价值 ]Ec\!,54u
capital works project 基本工程项目 wB}s>o\
Capital Works Reserve Fund 基本工程储备基金 k2o98bK&;
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 Q.Tn"rE|
capitalization 资本化;资本总额 I|]~f[xI
capitalization of interest 利息化作本金 NL%5'8F>,
capitalized interest 化作本金的利息 FP=%e]vJ
capitalized loan 转作资本的贷款 sA=WU(4^
capitalized value 资本还原值;资本化价值 4JSf t
t
capitation grant 按人计算的补助金 tWy0%
-
captive insurance business 专属自保保险业务 -v#0.3zm
car insurance 汽车保险 7(AB5.O
Caribbean Development Bank 加勒比开发银行 Sb I %|
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] 8?AFvua}r
意大利嘉利堡银行 | u{NM1,
cartel 同业联盟;卡特尔 $TS4YaJ%
cartelized rates system 联营式利率制度 (mIw3d8Tz
cash 现金;现款 Uc]S7F#
cash accounting system 现金会计制度 X-O/&WRYQ
cash acquisition 以现金投资所得的资产 CEjMHP$=
cash allowance 现金津贴 $-'p6^5
cash assets 现金资产 tb#. Y
cash at bank 银行现金;银行存款 S,,,D+4
cash balance 现金结余 [=imF^=3Vb
cash basis 现金收付制;收付实现制 hs< )<
cash basis accounting 现金收付制会计;收付实现制会计 ;LM`B^Q]s
cash bonus 现金红利 D9^.Eg8W
cash book 现金出纳帐;现金簿 %_N-~zZ1E
cash client 现金客户 ;@xSJqT
cash commission rebate 现金回佣 /iFtW#K+
cash compensation 现金补偿 uc4#giCD
cash contribution 现金承担额;现金分担额 VuZd
cash cost 直接费用;现金成本 (;-<
@~2
cash coupon 现金礼券 2.6%?E]
cash credit 现金信贷 dq[X:3i
cash deficit 现金赤字 gSS2)Sd}
cash deposit and withdrawal 现金收支 'B0=
"7
cash disbursement journal 现金支出日记簿 5> M6lwS
cash disbursement slip 现金支出传票;现金支出单 ~ {OBRC
cash flow 现金流量;银根 WZ`u"t^2V
cash flow lending 流动现金放款;无抵押融资 L5 ~wX
cash flow statement 现金流量表;现金流动表 Kt5;GUV
cash flow surplus 现金流量盈余 QyN<o{\FD!
cash in hand 库存现金;手头现金 :^7/+|}9p
cash in till 备用现金 ]pC/6'
cash in transit 运送中现金;在运现金 W=j
cash input 投入现金 60?/Z2w5
cash input figure 现金投入数字 Oo<L~7B
cash limit 现金支出限额;现金限额 X,dOF=OJL
cash margin 现金保证金 iX,|;J|]
cash market 现货市场;现金交易市场 v.Wkz9
w}
cash offer 现金要约;现金补偿额 seO7/h_a
cash payment 现金付款;现金支付 GqB]^snh
cash position 现金头寸 R+Q..9P
cash price 现金价格 #)hc^gIO&<
cash receipts journal 现金收入日记簿 G*.}EoA
cash receiving slip 现金收入传票;现金收入单 Kv3cKNvu~
cash settlement 现金结算 @X\-c2=
cash surplus 现金盈余 M-Gl".*f
cash with order 订货付现;凭票即付 KneCMFy
cashier's order 银行本票 a(-
^ .w
cashier's order outstanding 未承兑的银行本票 C{7
j<O
cash-limited subhead 有现金支出限额的分目 _qwKFC
cash-sweep 现金彩票活动 eP6`"<UM
casual client “散客”;“散户” /, T@/
CCASS Depository 中央结算系统证券存管处 uR#aO''
CCIC Finance Limited 中芝兴业财务有限公司 P:,@2el
cedant 分出者 ^p3"_;p)h
ceding company 分出公司 b7&5>Q/g
ceding insurer 分出保险人 [k qx%4q)
ceiling 上限 wJ
0KI[p(S
ceiling price 最高限价 $e>(M&9,
central bank 中央银行 d'Cn] <
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 iupuhq$]
central banking 中央银行业务 F2jZ3[P
central banking function 中央银行职能 imGg3'
Central Clearing and Custodian System 中央结算及托管系统 V?x&.C2Z
Central Clearing and Depository System 中央结算及存管系统 K]5@bm
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 ;la sk4|
central clearing house 中央结算所 .dqV fa
central clearing system 中央结算制度;集体交收系统 mOm_a9ML
central custody system 中央托管系统 ro:B[XE
central depository 中央存管处 M@\A_x(Mas
central depository system 中央证券存管制度 ?Ybgzb
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 x,)|;HXm
central rate 中央汇率;中心汇率 T \d-r#{
Central Registration Hong Kong Limited 香港中央证券登记有限公司 c8'a<<sj
Central Tender Board 中央投标委员会 l0hcNEj{W
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 w"?H4
centralized budgetary and payments system 集中预算及支付制度 <OF2\#Nh
centred 12-month moving average 十二个月定位移动平均数 OEMYS I%
certificate of approval 批准证明书 BllS3I}V
certificate of beneficial entitlement to property 资产权益证书 n."vCP}O+
certificate of compliance 合格证明书;合约完成证明书 iKs @oHW
certificate of deposit [CD] 存款证 KY}c}*0
certificate of exemption from estate duty 豁免遗产税证明书 @K{1O|V
certificate of incorporation 公司注册证书;法团注册证书 %#5yC|o9Pn
certificate of incorporation of registered trustees 注册受托人法团证书 tkQ#mipAj
certificate of indebtedness [CI] 负债证明书 SvE3E$*
certificate of insurance 保险证书 !$}:4}56F
certificate of interest 权益证明书;息票 &d1|B`gL|
certificate of means 资产证明书 2/[J<c\G
certificate of participation 参与证明书 f,S,35`qa
certificate of payment of profits tax 缴付利得税证明书 <:(pnw*L
certificate of preference 特惠税证 l-?B1gd,l
certificate of rateable value 应课差饷租值证明书 ]mO$Tg&s~
certificate of registration 登记证书;注册证明书 K9\p=H^T7
certificate of satisfaction 清偿证明书 }.+{M.[}
certificate of transfer 转让证明书 $Sz@u"ig%
certificate to bearer 不记名证明书 -B+Pl*
certification 核证 ~cC=DeX
certification fee 核证费 SxyXz8+e[
certified cheque 经银行证明可兑现的支票 T
>BlnA
certified public accountant [CPA] 执业会计师 # !:u*1
certified statement 经证明的报表 ANqWY&f
cessation of business 停业 5%` fh%
cession 分保 =~qQ?;on
C.F. Finance Company Limited 浙一财务有限公司 q6R``
chance 机会;中彩机会 =E E>QM
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 K=S-p3\g
change of domicile 迁册 k9]M=eO
change to estimates 修订预算 H]i.\2z
change to the approved estimates of expenditure 核准开支预算的变动 +MHsdeGU1W
charge 费用;押记;抵押 _>:R]2Ew
charge number 税单号码 &`]Lg?J
charge on assets 资产的征税 D jzHEqiH
charge upon general revenue 从政府一般收入中拨款支付 x?5D>M/Y
chargeable 可予征收;应课税的 {Y0Uln5u
chargeable agreement for sale 可予征收印花税的买卖协议 1#]0\Y(
chargeable income 应课税入息 :.2Tcq
chargeable normal trading receipt 应课税的一般营业收入 }K<% h
chargeable profit 应课税利润 S}mZU!
chargeable to tax 应课税 )(^L*
charged to... 记入……帐目 GPyr;FV!s
chargee 承押记人 K'/,VALp
charge-holder 受押人 c~,OU7[
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 %8U/!(.g
charging order 押记令 aXOW +$,
chargor's right 押记人的权利 ">-J+ST%
charitable donation 慈善捐款 */8b)I}yY
charitable trust 慈善信托 OD;-0Bj
charity property 慈善财产 PIo8m f/
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 $_ &Lp\
charter 章程;特许权 .k_>
BD];
charter of incorporation 成立章程 $C&y-Hnar
chartered accountant 特许会计师 H]zi>;D
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 6R`q{}.
Chartered Institute of Public Finance and Accountancy [United Kingdom] B<V8:vOam
特许公共财政及会计学会〔英国〕 yUUg8xbpxF
charterer 承租人 |IN{8
Chase Manhattan Asia Limited 美国大通亚洲有限公司 /"Z6\T9
Chase Manhattan Bank 美国大通银行 oSAO0h>0N
chattels 实产
@
OSSqH
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 -XuRQ_)nG
Che Hsing Finance Company Limited 浙兴财务有限公司 .zm/GtOV@
check-and-balance system 制约平衡制度 M/Twtq-`H
Chekiang First Bank Limited 浙江第一银行 /"q
wC
cheque 支票 -a^%9 U
Chiao Yue Finance Company Limited 侨裕财务有限公司 pUp&eH
Chiba Bank, Ltd. 千叶银行 T6Oah:50EM
Chicago Board of Options Exchange 芝加哥期权交易所 B\ <;e
Chicago Board of Trade 芝加哥交易所 #L3heb&9
Chicago Mercantile Exchange 芝加哥商品交易所 KR49Y>s<
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 d9qA\ [
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 a;GuFnfn,
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 VM.4w.})_E
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 k'(d$;Jgr
child allowance 子女免税额 &"_5?7_N
China & South Sea Bank Limited 中南银行 v@qU<\Y>
China Affairs Committee [Hong Kong Futures Exchange Limited] ;$il_xA)\>
中国事务委员会〔香港期货交易所有限公司〕 aAT!$0H
China concept stock 中国概念股 47/14rY
2
China Construction Bank 中国建设银行 +VE]
.*T
China Development Division [Stock Exchange of Hong Kong Limited] m|/q
o
中国发展科〔香港联合交易所有限公司〕 c] '-:=
China Economic News 《中国经济新闻》 w$`[C+L
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 i(hL6DLD
China State Bank Limited 国华商业银行 p-qt?A
Chinatrust Commercial Bank, Limited 中国信托商业银行 D#8uj=/%
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 ^yl)c
\`
Chinese Bankers Club, Hong Kong 香港银行华员会 z\kiYQ6kA
Chinese Banks' Association 香港华商银行公会 ^8z~`he=_J
Chinese Gold and Silver Exchange Society 金银业贸易场 p?6`mH
Chinese New Year bonus 年奖;年终花红 EFk9G2@_
chit fund 银会 )XFaVkQ}
Chiyu Banking Corporation Limited 集友银行有限公司 I1Jhvyd?$
Chiyu Finance Company Limited 集友财务有限公司 $FJf8u`
Cho Hung Finance Limited 朝兴金融有限公司
<< XWL:
choses in action 无形动产;据法权产 9ZYT#h
chronological book 序时帐簿 ntZl(] l
Chubu Securities Finance Company 中部证券金融公司 g)L?C'BG
Chung Khiaw Bank Limited 崇侨银行 ZcQ@%XY3~
Chung Nan Finance Company Limited 中南财务有限公司 *)8!~Hs
Chuo Trust & Banking Co., Ltd. 中央信托银行 Q
1:7 9
Chuo Trust Asia Limited 中央信托亚洲有限公司 F5+)=P#
Citibank, N.A. 万国宝通银行 (q
0wV3Qv
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 rBLcj;,
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 4.t72*ML
Citicorp International Limited 万国宝通国际有限公司 A0A]#=S
civil debt 民事债项 LBw$K0
Civil Service Pension Reserve Fund 公务员退休金储备基金 }w|a^=HAp
claim 申索;索偿;债权 GN=ugP 9
claim equalization fund 申索平衡基金 @OB7TI_/
claim for refund of property tax 申请发还物业税 CI8bHY$
claim of debt 债权申索 >Ohh)$
claim on bank 对银行的债权
810pJ
claim to dividend 摊还债款申索 -^f>=xa4J
claimant 申索人;索偿人 `B%IHr
claims statistics 申索统计数字 a3wk#mH
class of insurance business 保险业务类别 lx H3a :gm
class of property 财产类别 [S:{$4&
claw-back 递减率 ^C|N
clearance cost 清拆成本 @dHQ}Ni
clearing 结算;票据交换;清算 ]Jum(1Bo
clearing account 结算帐户 >"/Sa_w
clearing and settlement system 结算和交收系统 C25EIIdRb
clearing balance 结算差额 vMHJgpd&j
clearing bank 结算银行 sI OT6L^7
clearing cheque 交换支票 {;2Gl $\r
clearing house 结算所;票据交换所 D=^|6}
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 i^Ip+J+[
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 kp=wz0#
clearing member 结算会员 d95 $w8>
Clearing Members' Fund 结算会员基金 3[UB3F4K
clearing participant 结算参与者 i2yE-sgF
clearing rebate 结算费用的回佣 p_:bt7
B
Clearing Rules [SEHK Options Clearing House Limited] "0sk(kT
《结算规则》〔联交所期权结算所有限公司〕 !zR1CM
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 R[bI4|t
Clerk to the Board of Review 税务上诉委员会书记 6E))4
lW
client 客户;委托人;当事人 MRb6O!$`C
client agreement 客户协议 h3YWqSj
client confidentiality 客户保密的责任 ?H0"*8C?Y
client money 客户款项 4COo ~d
client statement 客户结单 hVl^vw7o
clients fund 客户资金 ?]/"AWUX
close 结算;收市;收盘 6}"t;4@$x
close a position 平仓;轧平头寸 lmbC2\GT
close company 股份不公开的公司 T[\?fSP
close higher 收市时价位较高 a
j13cC$
close lower 收市时价位较低 wticA#mb
close mixed 收市时荣辱互见 >&?k^nI}J
close of exchange 交易所停市 [IRWm N-
close of financial year 财政年度终结 ^)%TQ.
close out 平仓 6xT"j)h
close out a long position 平长仓 3qVDHDQ?ZV
close out a short position 平空仓 XnNU-UCX
close steady 收市时价格稳定 }}q_QD_
close the gap 弥补差距 Xt$o$V
closed position 平仓 C#tY};t
closed-end investment corporation 股份固定的投资公司 8Ben}j)H
close-out price 抛售价格 1c19$KHu
closing account 决算帐户 abw7{%2
closing balance 期终结余;收市结余 d#Xt2
closing price 收市价;收盘价 (d?sFwOt\
closing quotation 收市价;收市行情 |<Rf^"T
closing rate 收市汇价;收盘汇率 ]dU/;8/%
closing transaction 平仓交易 uk<JV*R=
clothing levy 成衣税 _I<LB0kgf.
club deposit 零存整付存款 Ef"M e(
Code of Aid 《资助则例》 /s|4aro
Code of Banking Practice 《银行营运守则》 haoQr)S
Code of Best Practice [Stock Exchange of Hong Kong Limited] VPI;{0kh
《最佳应用守则》〔香港联合交易所有限公司〕 ^E}};CsT
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〕
LmjzH@3
Code of Conduct for Persons Registered with the Securities and Futures Commission ;cfmMt!QWJ
《证券及期货事务监察委员会注册人操守准则》 6JUjT]S%
code of practice 实务守则;经营守则;执业守则 W*jwf@
0
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 syB.Z-Cpd
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 2)^gd
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 F\BD7W
Code on Pooled Retirement Funds 《集资退休基金守则》 p`mNy
o'
Code on Share Repurchases [Share Repurchase Code] TChKm-x
《公司购回本身股份守则》〔《股份购回守则》〕 V^D!\)#
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 P; DGs]PF
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 90[?)s
co-debtor 共同债务人 xwe^_7
co-financing scheme 共同融资计划 b.lK0 Xo
cognizance 证明令 mZ!1Vh
coin 硬币
M_ii
coin replacement programme 硬币取缔计划 4PDxmH]y
coin set 套装硬币 -j"]1JLQ
coinage 硬币 o^*k
Coinage Security Fund 硬币发行基金 qrt2BT)
cold call 主动与准客户接触 $`'Xb
collapse in prices 价格下泻;价格下挫;价格暴跌 RA^-Pa.O
collateral 抵押品 ^wTod\y
collateral bond 担保债券 w^N3Ma
collateral loan 抵押贷款 s;!Tz)
collateral security 附属抵押品 *c{X\!YBh
collection 征收;收取 #*)X+*
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 :}{,u6\
collection of betting duty 收取博彩税 @q<F_'7is
Collection Office [Inland Revenue Department] 收税处〔税务局〕 nAY'1!O i
collective consumption 集体消费 l
4e`-7
Collector 收税主任 fXfO9{E
Collector of Rates 差饷征收官 l6z}D;4
Collector of Stamp Revenue 印花税署署长 {wy#HYhv
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 \`N<0COP
combined surplus 合并盈余
bMDj+i
combined visible and invisible trade account 有形及无形贸易合并帐目 XmI63W*
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 yf@DaIG
commemoration coin 具纪念性的硬币 Unc_e
commencement of winding-up 清盘开始 `p\@b~GM
commerce and industry sub-index 工商分类指数 LqcHsUFj
commercial activity 商业活动 e0cVg
commercial bank 商业银行 T(4OPiKu
Commercial Bank Act of Norway 《挪威商业银行法》 A2{s?L,
Commercial Banks Law 《商业银行法》 [)KLmL%
commercial borrowing 商业借款 V0)F/qY
Commercial Code of Japan 《日本商法》 /KLs+^c5
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 9n!IdqKN
commercial invoice 商业发票 C[IY9s:Pf
commercial letter of credit 商业信用证 2GW.'\D
commercial loan 商业贷款;商业放款 qEy]Rc%
commercial paper 商业票据 lN,)T%[0-
commercial paper market 商业票据市场 Nub)]S>_/t
commercial registry 商业登记处 bUS"1Tg]*6
commercial return 商业回报 wN^$8m5\T^
commercial sale 商业销售 V+- ]txu|
commercialization 商品化 ,'z=cB`+o
commercially viable 具商业利益;有利可图 eR*y<K(d
Commerzbank AG 西德商业银行 Aat-938FP6
commission 佣金;委员会 ie9,ye"
Commission des Operations de Bourse of France 法国证券事务监察委员会 *C"-$WU3o
commission house 佣金行;代办行 8sz|9~
commission payable 须付的佣金 :0'2m@x~
commission rebate 佣金回扣 )"4v0dv
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 *p=a-s5-
Commissioner of Banking 银行监理专员〔银监专员〕 lJ$j[Y
Commissioner of Estate Duty 遗产税署署长 1C]mxV=%
Commissioner of Inland Revenue 税务局局长 4o``t]
Commissioner of Insurance 保险业监理专员 ]46#u=y~3
Commissioner of Rating and Valuation 差饷物业估价署署长 k<i#agq
commitment 承担;已承担的开支;承担额;承担项目 LktH*ePO
commitment fee 承诺费 ccm(r~lhJ
Committee of the Hong Kong Association of Banks 香港银行公会委员会 s?pd&_kOv3
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 KV { J>J1
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 6&KvT2?tA`
Committee on Payment System [Hong Kong Monetary Authority] j]5mzz~
支付系统委员会〔香港金融管理局〕 R[T94U
Committee on Unit Trusts [Securities and Futures Commission] Dg~L"
单位信托委员会〔证券及期货事务监察委员会〕 Z@d(0 z
Commodities Dealers' Deposit Fund 商品交易商按金基金 B>XfsZS
Commodities Trading Commission 商品交易事务监察委员会 Ir\f_>7
commodity 商品 RhQ[hI
commodity classification 商品分类法 3X#)PX9b){
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 3wf&,4`EX
commodity dealer 商品交易商 (// f"c]/
commodity exchange 商品交易所 Gr}lr gP S
Commodity Exchange Compensation Fund 商品交易所赔偿基金 ~4'AnoD1w
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 0oiz V;B5%
commodity flow method 商品流动法;商品流通法 1p }:K`#{
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 0kOl,%Ey
commodity futures contract 商品期货合约 =>en<#[\:
commodity market 商品市场 Yp(F}<f?
commodity tax 商品税 #cdrobJ
commodity trading adviser 商品交易顾问 ~;uc@GGo
commodity trading adviser's representative 商品交易顾问代表 n)xLEx,
commodity trading advisory contract 商品交易顾问合约 6tKCY(#oO+
commodity warrant 商品期权证 >jH%n(TcC
commodity-based investment 以商品为基础的投资 h-+GS%
common fund 共同基金 ~f5g\n;
common property 分权共有财产 'vc>uY
common share 普通股 io^L[
common stock 普通股 'j27.Ry.
Commonwealth Bank of Australia 澳洲联邦银行 2(5<Wj"
Commonwealth Development Corporation 英联邦发展公司 G>>TB{}
Commonwealth Finance Ministers Conference 英联邦财长会议 &w7Ev21
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 .{ +Obi
Commonwealth income tax 英联邦入息税 #'lqE)T
Commonwealth Preference 英联邦特惠制 ).D+/D/"2
communal property 公有财产;公有产业 :y%CP8
communication expenses 通讯费用 io{\+%;b~
Community Preference 欧共体特惠制 [:*Jn}
commutation of pension 退休金的折算 8AgKK=C=
commuted gratuity 折算酬金 ]sL)[o
commuted pension gratuity 经折算的退休酬金 K#_x.:<J
Companies Act [United Kingdom] 《公司法令》〔英国〕 ecIZ+G)k
Companies Handbook 《上市公司手册》 & Y Y^Bd#
companies inspector 公司检查员 !wNj;ST*
Companies Liquidation Account 公司清盘帐户 'wm :Xa
Companies Ordinance: Information to be Included in a Rights Issue Prospectus M`u&-6
《公司条例:供股章程须载有的资料》 T\3aT
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》 5N.-m;s
Companies Registration Officer 公司注册主任 O4lHR6M2
Companies Registry 公司注册处 vn"+x_
Companies Registry Trading Fund 公司注册处营运基金 p^>_VE[S
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 m?)REE
Company Formation and Enforcement Division [Companies Registry] x_VD9
公司成立及条例执行部〔公司注册处〕 ).l`N&_peM
company in which the public are substantially interested 由公众拥有相当权益的公司 PT/TQW
company limited by guarantee 担保有限公司 '2X6>6`w
company limited by shares 股份有限公司 :Y)jf
company register 公司登记册 %3;vDB*L$
company registration fee 公司注册费 3 jR I@
company with limited liability 有限法律责任的公司 K0xka[x=(
company's memorandum 公司组织章程 YggeKN
company's reserve 公司储备 &'KJh+jJ
comparative advantage 比较优势;比较利益 [3|&!:4g6
compensation 补偿金;赔偿 E8LA+dKN:
Compensation Committee [Stock Exchange of Hong Kong Limited] 7uq/C#N
赔偿委员会〔香港联合交易所有限公司〕 8urX]#
compensation from insurance 保险赔偿 [QZ g=."
compensation fund 赔偿基金 PqDffZ^z
compensation fund levy 赔偿基金征费 \{u 9Kc
compensation rate 补偿率 =R6IW,*
Compensation Review Committee 赔偿检讨委员会 2*)2c[/0F
compensation scheme 赔偿计划 K~6,xZlDWM
compensation trade 补偿贸易 rU!QXg]uD
compensation value 补偿值 4#"_E:;PQ
compensatory payment 补偿付款 HY!R |
competition and pricing strategy 竞争与定价策略 ky#5G-X
competitive edge 竞争优势 K*id
1YY
competitive price 具竞争力的价格 |^k&6QO5
competitive tender 竞争性投标 (2uF<$7(
Compliance Committee [Stock Exchange of Hong Kong Limited] "kS!rJ[
监察委员会〔香港联合交易所有限公司〕 s:ZYiZ-
component of expenditure 开支组成部分 ($or@lfs
Composite Consumer Price Index 综合消费物价指数 Vl\8*!OL%
composite index 综合指数 M%(^GdI#Vf
composite rating 综合评级 #Ex NiFZ
composite return form 综合报税表 xP+`scv*m#
Composite Securities and Futures Bill 《证券及期货综合条例草案》 *l{GD1ZDk
composite tax return 综合报税表 }p|S3/G?$!
composition 组合成分;债务重整协议 #X t|"Z
composition of earnings 收益组合成分 DV{0|E
compound increase 复合增加率;复合增长率 }huFv*<@'
compound interest 复利 {'@`:p&3r
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 a2%xW_e
comprador note 买办票据 M)6iYA%$
comprador order 买办付款令票 B9(@.
comprehensive income tax 综合所得税 ic;M=dsh:
comptroller 审计主任 OC=g 1
compulsory liquidation 强制清盘 zN3b`K. i
compulsory winding-up 强制清盘 Uu_Es{@
computation 计算;计算表 @
Cd#\D|
computational procedure 计算方法 }5]2tH${
computer audit programme 电脑审计程序;电脑核数程序 uEui{_2$
concentrated position 集中持仓量 !*G%vOa
concentration risk 资金集中风险;集中融资风险 N(Sc!rX
concept stock 概念股 +oev NM
concession 特许权;宽减措施;优惠 slTE.
concession contract 特许经营权合约 <{P`A%g@
concessionary rate 优惠率 OaeX:r+&Q
concordat 协定;契约;国际监管条约 AEd]nVV Q
condition 条件 ?RQ_LA;
conditional endorsement 附有条件的背书 |5TzRz
conditional offer 有条件要约 NpLZ
,|H
conditional sale agreement 有条件售卖协议 G nPrwDB
conditions of tender 投标章程
m"/ o4
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》 L.?QZN%cN
conduct of business standard 业务操守准则 ISHzlEY
Confidentiality Understandings 保密谅解文件 cw"Ou%
confirmation letter 确认书 s3sPj2e{
confirmation of mail transfer 信汇证明书 N@#,Y nPI
Confirmation of Payment 已缴税证明书 Lm3~< vP1e
confirmed letter of credit 保兑信用证 4&kC8
[ r
confirming bank 保兑银行 Bw/8-:eb
confiscation order 没收令 %urd;h D
connected transaction 关连交易 x:$ xtu
consensus capitalism 共识资本主义 |R&cQKaQ`
conservative investor 保守投资者 H! P$p-*.
consideration 代价;对价;约因 \k
6'[ln
consideration issue [listing method] 代价发行〔上市方式〕 H):(8/>(
consideration other than cash 现金以外的代价 %WF]mF T_
consignee 收货人;代售人 z5p5=KOb
consignment 托运;寄售 *$Z,kZ^^
consignor 付货人;托运人;寄售人 #IR,KX3]A
consolidated account 综合帐目 %E2b{Y;
consolidated account expenditure 综合帐目开支 ~JQ6V?fucD
consolidated balance sheet 综合资产负债表 p|+TgOYOc
consolidated cash deficit 综合现金赤字 $W]}m"l
consolidated cash surplus 综合现金盈余 ")YD~ZA%)
consolidated enterprises sectorial index 综合企业分类指数 hQ ?zc_3
consolidated net earnings 综合净收益;综合净盈利 fSF_O}kLp
consolidated net profit 综合净利润;综合纯利 gY&WH9sp?9
consolidated policy 综合保单 s[bQO1g;*
consolidated price 综合价格 \IaUsx"#o{
consolidated profit and loss account 综合损益帐;综合损益表 ZM16 ~k
consolidated public sector expenditure 公营部门综合开支 $1 t
IC_
consolidated revenue account 综合收入帐 mg]t)+ PQ
consolidated shareholders' fund 综合股东资金 i_(6}Y&
consolidation of shares 股份合并 |=js!R|
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 `gAW5 i-z5
consortium company 财团公司 J9-n3o
consortium loan 银团贷款 X;]Ijha<*
constant dollar figure 固定币值 \q@Co42n\
constant market price 固定市价 gA}?X
constant price 固定价格 s}F.D^^G
constant price series 固定物价计算数列 1ixBwnp?
constant rate 固定比率 }qT{" *SC
constituent stock 成分股 #y-R*4G
constitution 章程;组织章程 Du #>y!
construction output 建造产出量 Cto>~pV
constructive trust 法律构定信托 c] -
consultant accountant 顾问会计师 #>M^BOR8
consultant's fee 顾问费 K7X*N
Consultation Paper on Proposed Regulation on Share Margin Financing )FN\jo!!.
《监管股票按贷财务的建议谘询文件》 z HT#bP:o
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability #/>
a`Ur_
《有关联交所检讨董事资格的程序的谘询文件》 wk#cJ`wG;
consumer behaviour 消费者行为 lK_T%1Gz
Consumer Council 消费者委员会 :%_h'9Qq
consumer credit financing operation 消费者信贷业务 Vi`P
&uPF
consumer demand 消费者需求 KM"BHaSkF
consumer durables 耐用消费品 jO-T1P']Y
consumer expenditure 消费开支 @ZRg9M:N
consumer goods 消费品 DwGRv:&HH
consumer market 消费市场 1~Z
consumer price 消费物价 K@%gvLa\
Consumer Price Index [CPI] 消费物价指数 1-$+@Xl
Consumer Price Index (A) 甲类消费物价指数 2wu\.{6Zp
Consumer Price Index (B) 乙类消费物价指数 dVg'v7G&V(
Consumer Price Index Classification System 消费物价指数分类法 Ma4eu8
Consumer Price Index Report 《消费物价指数月报》 R"j<C13;%
Consumer Price Index series 消费物价指数系列 CG;+Z-"X
consumer price inflation 消费物价上涨 g:Q:cSg<
Consumer Representative Action Fund 消费者集体诉讼基金 {n&GZG"f
consumer sentiment 消费意欲 Id1de>:;
consumer spending 消费开支;消费支出 orOq5?3
consumption expenditure 消费开支 MOPHu
O{^
consumption pattern 消费模式 ~)F_FS
consumption product 消费产品 osc A\r
consumption tax 消费税 fZoQQ[s
contango 交易延期费;延期交割费;期货溢价 :k-@w5(
contingencies warrant 紧急拨款令;应急支款授权书 PhAD:A
contingency 应急费用;意外开支准备金 {#~A `crO
contingency allowance 应急准备金 -<L5;
contingency sum 应急费用;意外开支准备金 wrc1N?[bn
contingent assets 或有资产 8"TlWHF`
contingent debt 或有债权;待确定债务 jn`5{ ]D
contingent interest 待确定的权益 W[sQ_Z1C
contingent liabilities 或有负债 z%BX^b$Hj
contingent profit 或有利润 E@EP9X
>
contingent right 或有的权利 &c} 2[=
continue to hold a deposit 继续持有存款 9oIfSr,y
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 39MOqVc
continuing rent 连续租金 5g.w"0MkY
continuing trustee 留任受托人 m#ig.z|A
continuous licensing system 长期持牌制度 [)?9|yY"`
Continuous Net Settlement System [CNS System] 持续净额交收系统 J:J/AgJuH
contra account 对销帐户 zJ$U5r/u
contra flow 资金回流 <,Pl31g^
contra item 对销项目 l[i1,4
contra transfer 对销转拨 [+8*}03
contract 合约 el\xMe^SY
contract for difference 差价合约 ]TJ258P}
contract for service 服务合约 1;PI%++
contract for settlement 平仓合约 97 ,Y q3
contract note 成交单据 -?l`LbD
contract of copartnery 合伙合约 @-Y,9mM
contract of indemnity 弥偿合约 M2;6Cz>,P
contract of insurance 保险合约 ]"^p}:
contract of reinsurance 再保险合约 xs
)jO+.
contract price 合约价格 R#i`H(N
contracting party 订约人;立约人;缔约国 2a;[2':
contractual agreement 合约协议 W7;RQ
contractual commitment 合约承担 Al]*iw{
contractual joint venture 合约式联营企业 O \gVB!x
contractual mutual fund 合约互惠基金 &-w. rF@
contractual right 合约权利 jcjl q-x
contractual savings fund 合约储蓄基金 7{l~\]6d
contributed surplus 实缴资本盈余 C4GkFD
contribution 出资;供款;捐款;分担款项 r i)`e
contribution account 供款帐户 @iMF&\KC
contribution to gross domestic product 在本地生产总值中所占比率 #
2FrP5rC
contribution to investment 出资额 0fLd7*1>
contribution to pension fund 退休金供款 -knP5"TB
contributor 供款人;出资人;捐助人 =Ot_P7'5gv
contributory 分担人 +=d=
contributory scheme 供款计划 ktRGl>J
contrived cessation of business 有预谋的停业 _k;HhLj`
control 控制权;控制;管制 2G<XA
control of a company 公司的控制权;公司控股权 Sn^M[}we
control of business 业务的控制权 t BG
9Mn
controlled company 受控制公司 ;JMmr-@
controller 控制人;控权人;会计长 cnRgzj<ek
controller of an authorized institution 认可机构控权人 fdHFSnQ g
controlling company 控股公司 ~]`U)Aw
controlling interest 控制权益;控股权益 -PU.Uw]
controlling officer 管制人员 `
@lNt}
controlling officer's report 管制人员报告 :6Tv4ZUvcG
controlling shareholder 控股股东;持有控股权的股东 &;`E3$>
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》 R,BINp
conventional lending 传统放款;常规放款 mi7~(V>
conversion 兑换;换算;转换〔证券〕 KfYT
conversion factor 换算因数 v T
@25
conversion of stock 公债的转换 W`P>vK@=
conversion rate 兑换率;换算率;转换价格〔证券〕 :."6 g)T
convertibility 可兑性;兑换性;自由兑换 2aX{r/Lc
convertibility undertaking 兑换保证 )=bW\=[8
convertible 可兑换;可换股
(^B=>
convertible currency 可兑换货币 ?>I
convertible debenture 可转换债权证 V6h8+|hK
convertible loan stock 可转换股的债权股额 ks
%arm&
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 KfPgj
conveyance 转易;转易契;财产转让证书 y&eU\>M
conveyance of property 财产转让 UR S=1+
conveyance on sale 售卖转易契 rQ6>*0xL_
conveyancing fee 业权转易费 Pp_? z0M
conveyancing scale charges 物业转易收费标准 Ra6 }<o
cooling-off period 冷静期 9]lyV
co-owner 共同拥有人;分权共有人 A_e5Vb,u.
co-partner 共同合伙人 E cSu[b
co-partnership 共同合伙 3xKgj5M
Copenhagen Stock Exchange 哥本哈根证券交易所 [0]J
2
core capital 核心资本 'i: lV'
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons 86!$<!I
《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》 $ER9u2
Core Principles for Effective Banking Supervision [Basle Committee] F- M)6&T
《有效监管银行业的主要原则》〔巴塞尔委员会〕 G:wO1f6
cornering “夹仓”;轧空;囤积居奇 3OY(L`
corporate borrower 借款公司;借款机构 &}|`h8JA]K
corporate business 公司企业;公司业务 @?;)x&<8?3
Corporate Communications Department [Stock Exchange of Hong Kong Limited] Y"^.6
企业传讯部〔香港联合交易所有限公司〕 ZR"qrCSw`
corporate customer 公司客户 fC[~X[H
corporate dealer 公司交易商 )O$S3ojZ
Corporate Finance Division [Securities and Futures Commission] tA,J~|+f:
企业融资部〔证券及期货事务监察委员会〕 HD1/1?y!@q
Corporate Finance (D.T.C.) Limited 协联财务有限公司 WTjmU=<\
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 ?AQA>D#W
corporate governance 公司管治 ts("(zI1E
corporate income tax 公司所得税 }n#$p{e$i
corporate investment adviser 公司投资顾问 pp{GaCi
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 3`RI[%AN~
corporate plan 公司计划 G )`gn
corporate practice 执业法团 3+
2&9mm
corporate profits tax 公司利得税 wehiX7y
corporate savings 公司储蓄 *J
>6i2M,u
corporate service tax 公司服务税 yF_/.m I
corporate signature 法团的签名 _34%St!lg
corporation 法团;公司 OECVExb@eH
corporation bond 公司债券 yu>;m.e_
corporation stock 公司股证;地方债券〔英国〕 J!dv"Ww"
corporation tax 公司税 rusYNb1J
correction phase of stock market 股市调整期 -w8?Ur1x:
Correctional Services Industries Suspense Account 惩教工业暂记帐 84i0h$ZZo
corrective affidavit 修正遗产申报誓章 &.#dZ}J
correspondent bank 代理银行 h?}S|>9
Cosmos Finance Limited 宇宙财务有限公司 T&bB8tQk
cost 成本;费用;价格 a<>cbP
cost centre 成本中心 1jAuW~
cost competitiveness 成本竞争力 eNM"e-
cost control 成本控制;成本管理 =UWW(^M#[:
cost convention 原值成本法;成本惯例 {sj{3I u
cost effectiveness 成本效益;经济效益 Nez '1
cost efficiency 成本效率 x{GFCy7
cost element 成本要素 so| U&`G
cost flow 成本流转 <X5ge>.
cost input 投入资金 wuXH'
cost management information system 成本管理资料系统 %da-/[
cost of an asset 资产成本 zwP*7u$CH
cost of borrowing 借贷成本 \%%M >4c
cost of capital 资本成本;资金成本 ;XlCd[J<
cost of installation 安装费 sJl>evw
cost of issue 招股费用;发行股份费用 Z:V<