C: O) %kl
DN':-PK
calendar year figure 历年数字 Gj8[*3d
call 催缴通知;认购期权 N 3p 7 0
call deposit 通知存款;活期存款 (Zg'pSs)
call loan 短期同业拆借;通知贷款 =GKYroNM
call margin 补仓;追加保证金
I S8nvx\
call market 短期同业拆放市场 )-KE 4/G
call money 短期同业拆借;活期贷款 =z1o}ga=EA
call option 认购期权;看涨期权 2$zq (
call price 赎回价格;提前赎回价 'oZn<c`
call warrant 认购认股权证;回购认股权证 `W$0T;MPF
callable share 可收回股份;可兑付股份 &9w%n
called up share capital 已催缴股本 'ag6B(0Z
Canadian Dollar [CAD] 加拿大元 .4re0:V
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 WfT)CIKs
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 9'#.>Q>0=j
cancellation price 取消费 o / g+Z
cap 上限 *R\/#Y|
capital 资本;资金 3p
1EScH
Capital Accord 《资本协定》 Q=L$7
capital account 资本帐;非经常帐 GHC?Tp
capital account commitment balance 资本帐承担额结余 vs])%l%t
Capital Adequacy Directive [CAD] 《资本充足指引》 KR+BuL+L
capital adequacy ratio [CAR] 资本充足比率 Q\o$**+{
capital allowance 资本免税额 u>,lf\Fgz
capital alteration 资本变更 Dm|gSv8d,
capital and liabilities ratio 资本负债比率 y$j1?7
capital and liquidity requirement 资本与流动资金的规定 QIij>!c4
capital appreciation 资本增值 <TLGfA1bC
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 &\"Y/b]
capital assets 资本资产 !B [1zE
capital at risk 风险资本 ]r/(n]=(
capital base 资本基础;资金基础 v:veV. y
capital charges 资本支出;资本费用 f.b8ZBNj>
capital commitment 资本承担 IOsXPf9@
capital contribution certificate 出资证明书 uQ:ut(
capital convergence 划一资本充足比率 VD9
q5tt7
capital cost 资本成本;建设成本;建设费用 vx\nr8'k
capital cover 资本保证 y3={NB+
capital deficit 资本亏绌;资本赤字 eW%L$I
capital divided into shares 资本分成股份 %;pD8WgJA
capital element 资本因素;资本部分 lFiq<3Nk
capital equipment 资本设备 5E]UI YAkV
capital expenditure 资本开支;非经常开支 hi ;WFyJTu
capital expenses 资本费用 wUZQB1$F
capital financing 筹集资本;以非经常收入支付非经常开支的结算 NK+FQ^m[
capital flow 资金流量 T>\nWancQM
capital formation 资本形成;集资 %PQldPL8
capital formation figure 资本组合数字 u;+%Qh
capital fund 资本基金 ?G4iOiyt
capital gain 资本增益;资本增值 c&Gz>
L
capital gains tax 资本增值税 kF(Ce{;z
capital goods 资本财货;资本货物 K,x$c %
capital grant 非经常补助金;非经常拨款;建设补助金 }iPo8Ra
capital grant cycle 建设补助金周期 PoYr:=S?
capital injection 注入资本;注资 QO5OnYh
capital input 投入资本 ; @7
capital intensity 资本密集度 eZ!yPdgy|
capital intensive 资本密集 f![xn2T
capital investment 资本投资 y!7B,
Capital Investment Fund 资本投资基金 ?-pxte8
capital loss 资本损失 P<>[e9|
capital maintenance 资本保值;资本保留 %'{V%IXQ
capital market 资本市场;资金市场 !: m`9o8
capital market instrument 资本市场票据 :0M'=~[
capital money 资本款项 Ff[H>Lp~
capital money subject to a trust 信托财产资本 ?*CRa$_I|
capital movement 资本流动 H<V+d^qX\w
capital nature 资本性质 "[awmZ:wo
capital outlay 资本支出 2-8YSHlh
capital portion 资本部分 .HyjL5r-
capital profit 资本利润 }Q`/K;yq
capital project 基本工程项目;非经常开支项目 pGY [f@_x-
capital receipt 资本收入 Y[f,ia
capital redemption 资本赎回 b%3Q$wIJ6
capital redemption business 资本赎回业务 W:`5nj]H9
capital redemption contract 资本赎回合约 6b%`^B\
capital redemption reserve 资本赎回储备 l*QIoRYFW
capital reduction 资本减缩;减资 a4yOe*Ak,F
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] tW:W&|q
股本削减计划〔香港联合交易所有限公司〕 *mf}bTiS
capital repayment 偿还资本 aN>U. SB
capital reserve 资本储备;后备资本 $|Q".dD
capital revenue 资本收益;非经常收入 S#P+B*v
capital spending 资本开支;资本支出;非经常开支 ^Lsc`<xC
capital stock 股本 ~J%R-{U9
capital stock subscription 认缴股本;认购股本 L&:M8xiA~$
capital subsidy 建设津贴;基本建设津贴 |2qR^Hd&5
capital subvention 非经常资助金 @ L\-ZWq
capital sum 资本额 ~@%(RMJm&
capital tax 资本税 C}Rs[
capital transfer tax 资本转移税 z8g=;><
capital turnover 资本周转率 btUq
capital value 资本价值 jVX._bEGX
capital works project 基本工程项目
s0gJ f[
Capital Works Reserve Fund 基本工程储备基金 <Cu'!h_nL
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 ;JAK[o8i
capitalization 资本化;资本总额 vAi"$e
capitalization of interest 利息化作本金 NV:>a
capitalized interest 化作本金的利息 Mx^y>\X)v
capitalized loan 转作资本的贷款 kXigX-
capitalized value 资本还原值;资本化价值 b+W)2rFO
capitation grant 按人计算的补助金 XlRw Z/Wc
captive insurance business 专属自保保险业务 W7%p^;ZQ$
car insurance 汽车保险 zs4>/9O
Caribbean Development Bank 加勒比开发银行 P`}$-#D F
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] Pg7>ce
意大利嘉利堡银行 e%pu.q\gK
cartel 同业联盟;卡特尔 {V.Wk
cartelized rates system 联营式利率制度 Z/xV\Ggx
cash 现金;现款 MO[c0n%
cash accounting system 现金会计制度 /^d. &@*
cash acquisition 以现金投资所得的资产 AeN 3<|RN
cash allowance 现金津贴 W5pn;u- sz
cash assets 现金资产 *:?QB8YJ
cash at bank 银行现金;银行存款 *f{7
cash balance 现金结余 g+igxC}2z
cash basis 现金收付制;收付实现制 "Lb fF
cash basis accounting 现金收付制会计;收付实现制会计 |Es0[cU
cash bonus 现金红利 37#cx)p^f
cash book 现金出纳帐;现金簿 F@g17 aa
cash client 现金客户 7kdeYr~<1
cash commission rebate 现金回佣 hl`u"?rg
cash compensation 现金补偿 Xc{ZN1 4n
cash contribution 现金承担额;现金分担额 Og+)J9#
cash cost 直接费用;现金成本 >Q&CgGpW$
cash coupon 现金礼券 b~1iPaIh
cash credit 现金信贷 wc"9A~
cash deficit 现金赤字 E\ tL
cash deposit and withdrawal 现金收支 %yeu"
cash disbursement journal 现金支出日记簿 Bu&So|@TL
cash disbursement slip 现金支出传票;现金支出单 'Cg V0&@
cash flow 现金流量;银根 >xZ5ac
I
cash flow lending 流动现金放款;无抵押融资 d60c$?"]a(
cash flow statement 现金流量表;现金流动表 Qr<AV:
cash flow surplus 现金流量盈余 :RHm*vt
cash in hand 库存现金;手头现金 p*Xix%#6
cash in till 备用现金 K6-6{vt
cash in transit 运送中现金;在运现金 FzVZs#O
cash input 投入现金 lBS"3s384
cash input figure 现金投入数字 g#w`J\iz
cash limit 现金支出限额;现金限额 5~QhX22
cash margin 现金保证金 tbg*_ZQO u
cash market 现货市场;现金交易市场 3eWJt\}?B
cash offer 现金要约;现金补偿额 2H6:np|O
cash payment 现金付款;现金支付 \/n+j!
cash position 现金头寸 7vw;Egd@@-
cash price 现金价格 ~)_K"h.DY
cash receipts journal 现金收入日记簿 To pHE
cash receiving slip 现金收入传票;现金收入单 ^1R"7h
cash settlement 现金结算 Vu=] O/ =P
cash surplus 现金盈余 aFyh,
cash with order 订货付现;凭票即付 ,}KwP*:Z
cashier's order 银行本票 -U7,k\g
cashier's order outstanding 未承兑的银行本票 k; ;viT
cash-limited subhead 有现金支出限额的分目 fSbS(a
cash-sweep 现金彩票活动 '(tj[&aL
casual client “散客”;“散户” @`6}`k
CCASS Depository 中央结算系统证券存管处 X6'H`E[
CCIC Finance Limited 中芝兴业财务有限公司 jKS!'?
cedant 分出者 alVdQfu
ceding company 分出公司 3EI]bmi~
ceding insurer 分出保险人 S.1(3j*
ceiling 上限 7H4L-J3
ceiling price 最高限价 Y|_O8[
central bank 中央银行 ]Y{,N x
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》
>9{zQf!
central banking 中央银行业务 pzi q0
central banking function 中央银行职能 RB IOdz
Central Clearing and Custodian System 中央结算及托管系统 yWNOG 2qAP
Central Clearing and Depository System 中央结算及存管系统 9j0o&Xn
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 P8<hvMF
central clearing house 中央结算所 ~}K{e
central clearing system 中央结算制度;集体交收系统 =MxpH+spI
central custody system 中央托管系统 VNO'="U
central depository 中央存管处 fCg@FHS&^
central depository system 中央证券存管制度 V3Yd&HVWNQ
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 G0Hs,B@5?
central rate 中央汇率;中心汇率 1 =^
Central Registration Hong Kong Limited 香港中央证券登记有限公司 sCkO0dl8
Central Tender Board 中央投标委员会 (vnoP< 0
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 C s#w72N
centralized budgetary and payments system 集中预算及支付制度 JYQ.EAsr!
centred 12-month moving average 十二个月定位移动平均数 )nOE8y/
certificate of approval 批准证明书 ctHEEFWm
certificate of beneficial entitlement to property 资产权益证书 F{\=PCZ>7
certificate of compliance 合格证明书;合约完成证明书 @y5= J`@=
certificate of deposit [CD] 存款证 =DC3a3&%
certificate of exemption from estate duty 豁免遗产税证明书 ~;8I5Sge
certificate of incorporation 公司注册证书;法团注册证书 x}|+sS,g
certificate of incorporation of registered trustees 注册受托人法团证书 FfG%C>E6~
certificate of indebtedness [CI] 负债证明书 V9Hl1\j^
certificate of insurance 保险证书 .;g}%C
certificate of interest 权益证明书;息票 Lc%xc`n8B
certificate of means 资产证明书 e^8BV;+c
certificate of participation 参与证明书 ?2ItTrlB
certificate of payment of profits tax 缴付利得税证明书 (-(QDRxK
certificate of preference 特惠税证 Gc'M[9Mh
certificate of rateable value 应课差饷租值证明书 lH6fvz
certificate of registration 登记证书;注册证明书 o<rsAe
certificate of satisfaction 清偿证明书 nE$
f
certificate of transfer 转让证明书 j;+["mi
certificate to bearer 不记名证明书 `BjR.xMv
certification 核证 Zw#<E
=\
certification fee 核证费 |mOMRP#'
certified cheque 经银行证明可兑现的支票 :v)6gz(p
certified public accountant [CPA] 执业会计师 L#2ZMy
certified statement 经证明的报表 Z9VR]cf?
cessation of business 停业 {[P!$
/
cession 分保 M*(H)i;s:w
C.F. Finance Company Limited 浙一财务有限公司 \7 Gz\=\LR
chance 机会;中彩机会 1O0X-C,wo$
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 8#l+{`$z
change of domicile 迁册 /?P!.!W&
change to estimates 修订预算 N571s
change to the approved estimates of expenditure 核准开支预算的变动 'fn$'CeM(
charge 费用;押记;抵押 WqQU@sA
charge number 税单号码 #w|5jN?
charge on assets 资产的征税 ke]Yfwk
charge upon general revenue 从政府一般收入中拨款支付 \<V)-eB
chargeable 可予征收;应课税的 n}q$f|4!
chargeable agreement for sale 可予征收印花税的买卖协议 \c%g M1
chargeable income 应课税入息 %Kl(>{N
chargeable normal trading receipt 应课税的一般营业收入 ZLrHZhP-+
chargeable profit 应课税利润 )i-gs4[(QN
chargeable to tax 应课税 *)D1!R<\,R
charged to... 记入……帐目 9go))&`PJL
chargee 承押记人 o(fy d)t
charge-holder 受押人 x*q35K^PE
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 `HyF_m>\
charging order 押记令 QNpuTZn#Q
chargor's right 押记人的权利 w
&
P&7
charitable donation 慈善捐款 p[qg&VKB
charitable trust 慈善信托 v2>Z^
charity property 慈善财产 BIj
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 7n&yv9"
charter 章程;特许权 ~OCZz$qA
charter of incorporation 成立章程 `0@z"D5c
chartered accountant 特许会计师 QN g\4%
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 %*K;np-q{
Chartered Institute of Public Finance and Accountancy [United Kingdom] ="(>>C1-
特许公共财政及会计学会〔英国〕 B;W(iI
charterer 承租人 +|&0fGv;d9
Chase Manhattan Asia Limited 美国大通亚洲有限公司 ;4kT?3$l
Chase Manhattan Bank 美国大通银行 $^h?:L:1n
chattels 实产 5g0_WpO
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 ^P$7A]!
Che Hsing Finance Company Limited 浙兴财务有限公司 B^q<2S;
check-and-balance system 制约平衡制度 @GeHWv
Chekiang First Bank Limited 浙江第一银行 d.r Y-k
cheque 支票 vpLMhf`
Chiao Yue Finance Company Limited 侨裕财务有限公司 OZOb1D
Chiba Bank, Ltd. 千叶银行 I$j|Rq
Chicago Board of Options Exchange 芝加哥期权交易所 #PFO]j!_b
Chicago Board of Trade 芝加哥交易所 C}Qt "-%
Chicago Mercantile Exchange 芝加哥商品交易所 (STx$cya
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 UA(;fZ@
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 ]w[ThHRJ
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 A*i_|]Q
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 :Ss3ck*=
child allowance 子女免税额 n)RM+g
China & South Sea Bank Limited 中南银行 3U;1D2"AE
China Affairs Committee [Hong Kong Futures Exchange Limited] kUbnVF5'
中国事务委员会〔香港期货交易所有限公司〕 CDCC1B G"
China concept stock 中国概念股 2f..sNz
China Construction Bank 中国建设银行 9XOyj5
China Development Division [Stock Exchange of Hong Kong Limited] {Hk/1KG>
中国发展科〔香港联合交易所有限公司〕 %VJW@S>j/
China Economic News 《中国经济新闻》 sfI N)jh
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 .
\F7tc8?
China State Bank Limited 国华商业银行 '9q6aM/&
Chinatrust Commercial Bank, Limited 中国信托商业银行 [cpNiw4e
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 L|\Diap
Chinese Bankers Club, Hong Kong 香港银行华员会 ~gdd cTp
Chinese Banks' Association 香港华商银行公会 'n4u-pM(nB
Chinese Gold and Silver Exchange Society 金银业贸易场 I7G,`h+H
Chinese New Year bonus 年奖;年终花红 xZ+]QDKC
chit fund 银会 @O/,a7Tt
Chiyu Banking Corporation Limited 集友银行有限公司 T|bZ9_?+2
Chiyu Finance Company Limited 集友财务有限公司 \_U*t!
Cho Hung Finance Limited 朝兴金融有限公司 c#pj :f*H
choses in action 无形动产;据法权产 /80YZ
chronological book 序时帐簿 .'lN4x
Chubu Securities Finance Company 中部证券金融公司 3dm'xetM
Chung Khiaw Bank Limited 崇侨银行 Ef,Cd[]b
Chung Nan Finance Company Limited 中南财务有限公司 >FF1)~
Chuo Trust & Banking Co., Ltd. 中央信托银行 L_?$ayZ;
Chuo Trust Asia Limited 中央信托亚洲有限公司 a5V=!OoMk
Citibank, N.A. 万国宝通银行 o5 WW{)Q
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 _9kIRmT{
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 Tl3"PIb
Citicorp International Limited 万国宝通国际有限公司 6K 4+0xXv
civil debt 民事债项 YoAg
Civil Service Pension Reserve Fund 公务员退休金储备基金 f:vD`Fz1
claim 申索;索偿;债权 5\S&)ZA@
claim equalization fund 申索平衡基金 98UlNP
claim for refund of property tax 申请发还物业税 h=[-Er'B
claim of debt 债权申索 xa#gWIP*
claim on bank 对银行的债权 N-%#\rPq.
claim to dividend 摊还债款申索 Pux)>q] C
claimant 申索人;索偿人 @T7PZB&xnl
claims statistics 申索统计数字 , N
344y
class of insurance business 保险业务类别 J"&y|;G
class of property 财产类别 q"nGy#UWR
claw-back 递减率 zs8I
clearance cost 清拆成本 v<&v]!nF
clearing 结算;票据交换;清算 sykFSPy`'
clearing account 结算帐户 sN]Z
#7
clearing and settlement system 结算和交收系统 rPO}6lsc
clearing balance 结算差额 `qu]Pxk
clearing bank 结算银行 CQ> ]jQ,2
clearing cheque 交换支票 4B$bj`h
clearing house 结算所;票据交换所 WG%2<Q^
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 ,q</@}.\wN
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 n7DLJ`ho{
clearing member 结算会员 2AK}D%jfc
Clearing Members' Fund 结算会员基金 6x4_b
clearing participant 结算参与者 kqf8=y
clearing rebate 结算费用的回佣 m6MaX}&zv
Clearing Rules [SEHK Options Clearing House Limited] S@A<6
《结算规则》〔联交所期权结算所有限公司〕 or.\)(m#(
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 5"gL.Ez
Clerk to the Board of Review 税务上诉委员会书记 rzT{-DZB[4
client 客户;委托人;当事人 kM`7EPk
client agreement 客户协议 CQ1 8%w6
client confidentiality 客户保密的责任 Ja [#[BJ?
client money 客户款项 X6kaL3L}
client statement 客户结单 gjZx8oIoP
clients fund 客户资金 u+z~
close 结算;收市;收盘 =|V"#3$f
close a position 平仓;轧平头寸 e &Rb
close company 股份不公开的公司 vgAFuQi(
close higher 收市时价位较高 5/(sjMB
close lower 收市时价位较低 a_%>CD${t
close mixed 收市时荣辱互见 B5`;MQJ
close of exchange 交易所停市 Yxqj -
close of financial year 财政年度终结 !I7 ?
close out 平仓 %zflx~
close out a long position 平长仓 OG}KqG!n
close out a short position 平空仓 mz-N{ >k
close steady 收市时价格稳定 "tX7%(
close the gap 弥补差距 ^ZVOql&
closed position 平仓 ~`[8"YUL
closed-end investment corporation 股份固定的投资公司 vJThU$s-
close-out price 抛售价格 ?*+1~m>
closing account 决算帐户 7@a\* |K6
closing balance 期终结余;收市结余 Wr#~GFg
closing price 收市价;收盘价 ?(Bl~?zD
closing quotation 收市价;收市行情 eJaUmK:
closing rate 收市汇价;收盘汇率 !Bj^i
cR
closing transaction 平仓交易 y@ . b
4
clothing levy 成衣税 FfSI n3
club deposit 零存整付存款 r=\P!`{5
Code of Aid 《资助则例》 `oXg<tivU
Code of Banking Practice 《银行营运守则》 t=
*Jg/$
Code of Best Practice [Stock Exchange of Hong Kong Limited] ;qb Dbg
《最佳应用守则》〔香港联合交易所有限公司〕 O{ BW;Deo
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〕 %rXexy!V
Code of Conduct for Persons Registered with the Securities and Futures Commission ArX]L$D
《证券及期货事务监察委员会注册人操守准则》 Xi+n`T'i
code of practice 实务守则;经营守则;执业守则 +wA p,Xr
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 vv*
|F
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 l7~Pa0qD
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 }5hZo%w[n
Code on Pooled Retirement Funds 《集资退休基金守则》 6>uQt:e
Code on Share Repurchases [Share Repurchase Code] 453
}S
《公司购回本身股份守则》〔《股份购回守则》〕 GGM5m|4
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 X+*<B(E
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 %ET
#
z!
co-debtor 共同债务人 ?RJdn]`4j
co-financing scheme 共同融资计划 07Y_^d
cognizance 证明令 s9 &)Fv-#V
coin 硬币 tNB%eb{
coin replacement programme 硬币取缔计划 Y{j7Q4{
coin set 套装硬币 /+29.1#|
coinage 硬币 Rdj8*f
Coinage Security Fund 硬币发行基金 f-&ATTx`J
cold call 主动与准客户接触 B'#4;R!8P=
collapse in prices 价格下泻;价格下挫;价格暴跌 1q`k}KMy
collateral 抵押品 xyvND
collateral bond 担保债券 j@CKO cn2
collateral loan 抵押贷款 ,z oB0([
collateral security 附属抵押品 I}_;A<U
collection 征收;收取 /} a_8iM\
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 XD
5n]AL
collection of betting duty 收取博彩税 OOfyGvs
Collection Office [Inland Revenue Department] 收税处〔税务局〕 []=_<]{
collective consumption 集体消费 T;J7+0
Collector 收税主任 $)f"K
Collector of Rates 差饷征收官 i0b.AA
Collector of Stamp Revenue 印花税署署长 \#2
s4RCji
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 [\a:4vDAbi
combined surplus 合并盈余 cB<O.@
combined visible and invisible trade account 有形及无形贸易合并帐目 |zh +
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 ?0uOR*y'
commemoration coin 具纪念性的硬币 (HPz
commencement of winding-up 清盘开始 )# p.`J
commerce and industry sub-index 工商分类指数 .Nk}Z9L]k
commercial activity 商业活动 Ej{+U
commercial bank 商业银行 !. p
Commercial Bank Act of Norway 《挪威商业银行法》 hAlPl<BO#V
Commercial Banks Law 《商业银行法》 v`
$%G
commercial borrowing 商业借款 W oWBs)E
Commercial Code of Japan 《日本商法》 FN>L7
*,0
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 df^0{gNHx
commercial invoice 商业发票 OgQntj:%lN
commercial letter of credit 商业信用证 9lKRL'QR
commercial loan 商业贷款;商业放款 }|SIHz!R
commercial paper 商业票据 6-ti Rk~
commercial paper market 商业票据市场 %uj[ `
commercial registry 商业登记处 ~z &0qQ
commercial return 商业回报 WX ,p`>n
commercial sale 商业销售 ;eP_;N5+J
commercialization 商品化 p1kl LX
commercially viable 具商业利益;有利可图 ^] i"
H|(x
Commerzbank AG 西德商业银行 ?P%|P
commission 佣金;委员会 %n4@[fG%K
Commission des Operations de Bourse of France 法国证券事务监察委员会 +;YE)~R?
commission house 佣金行;代办行 vUqe.?5
commission payable 须付的佣金 4Q@\h=r
commission rebate 佣金回扣 Shs')Zsbv
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 \zBd<H4S:
Commissioner of Banking 银行监理专员〔银监专员〕 ftxTX3X
Commissioner of Estate Duty 遗产税署署长 z}iSq$
Commissioner of Inland Revenue 税务局局长 lx`q *&E
Commissioner of Insurance 保险业监理专员 b$dBV}0 L
Commissioner of Rating and Valuation 差饷物业估价署署长 8>ESD}(
commitment 承担;已承担的开支;承担额;承担项目 xC'mPcU8
commitment fee 承诺费 q)vK`\Y
Committee of the Hong Kong Association of Banks 香港银行公会委员会 ) sRN!~
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 (v]P<3%
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 U&`6&$]
Committee on Payment System [Hong Kong Monetary Authority] 5[nmP95YK
支付系统委员会〔香港金融管理局〕 Wux 0RF&
Committee on Unit Trusts [Securities and Futures Commission]
ccRlql(
单位信托委员会〔证券及期货事务监察委员会〕 )4@M`8
Commodities Dealers' Deposit Fund 商品交易商按金基金 J`4Z<b53
Commodities Trading Commission 商品交易事务监察委员会 Y$>+U
commodity 商品 PL9<*.U"=
commodity classification 商品分类法 *3!(*F@M,
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 dr.**fGYde
commodity dealer 商品交易商 (Z5qf
commodity exchange 商品交易所 MST:.x ;
Commodity Exchange Compensation Fund 商品交易所赔偿基金 0,:iE\
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 $|rCrak;
commodity flow method 商品流动法;商品流通法 [+y&HNf
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 fBf]4@{
commodity futures contract 商品期货合约 C?8PT/
commodity market 商品市场 I; ^xAd3G
commodity tax 商品税 ?Y%}(3y
commodity trading adviser 商品交易顾问 @ <|6{N<
commodity trading adviser's representative 商品交易顾问代表 LFl2uV"
commodity trading advisory contract 商品交易顾问合约 BQ).`f";d
commodity warrant 商品期权证 :sU!PF[<
commodity-based investment 以商品为基础的投资 d:A\<F
common fund 共同基金 +d.u##$
common property 分权共有财产 hJecCOA)'
common share 普通股 _c[|@D
common stock 普通股 ,<7"K&
Commonwealth Bank of Australia 澳洲联邦银行 <_=JMA5
Commonwealth Development Corporation 英联邦发展公司 G}182"#4
Commonwealth Finance Ministers Conference 英联邦财长会议 C\y[&egww
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 {F<)z%^
Commonwealth income tax 英联邦入息税 )>ug{M%g
Commonwealth Preference 英联邦特惠制 "w>rlsT<O
communal property 公有财产;公有产业 tX@0:RX%
communication expenses 通讯费用 ]^Sd9ba
Community Preference 欧共体特惠制 th5
X?so
commutation of pension 退休金的折算 C_6GOpl
commuted gratuity 折算酬金 cR,'o'V/
commuted pension gratuity 经折算的退休酬金 65'`uuPx
Companies Act [United Kingdom] 《公司法令》〔英国〕 Qk?jGXB>^
Companies Handbook 《上市公司手册》 I).=v{@9V<
companies inspector 公司检查员 >?^~s(t
Companies Liquidation Account 公司清盘帐户 :uOZjEZi
Companies Ordinance: Information to be Included in a Rights Issue Prospectus z`c%?_EK
《公司条例:供股章程须载有的资料》 0PYvey }[
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》 G%xb0%oi]%
Companies Registration Officer 公司注册主任 FX{~"
Companies Registry 公司注册处 " ]aQ Hh]f
Companies Registry Trading Fund 公司注册处营运基金 AEB/8%l};v
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 gmXy>{T
Company Formation and Enforcement Division [Companies Registry] &B?@@6
公司成立及条例执行部〔公司注册处〕
fn4=
company in which the public are substantially interested 由公众拥有相当权益的公司 5T~3$kuO
company limited by guarantee 担保有限公司 s;vWR^Ll
company limited by shares 股份有限公司 98X!uh'
company register 公司登记册 ?lu_}t]
company registration fee 公司注册费 ,lrYl!,
company with limited liability 有限法律责任的公司 Tm(Q@
company's memorandum 公司组织章程 _Syre6k
company's reserve 公司储备 K%98;e9
comparative advantage 比较优势;比较利益 pGO|~:E/L
compensation 补偿金;赔偿 eV"d v*R
Compensation Committee [Stock Exchange of Hong Kong Limited] |E46vup
赔偿委员会〔香港联合交易所有限公司〕 ]ev *m&O
compensation from insurance 保险赔偿 D-'i G%)kA
compensation fund 赔偿基金 ev~dsk6k
compensation fund levy 赔偿基金征费
m"96:v
compensation rate 补偿率 $Sp*)A]E`
Compensation Review Committee 赔偿检讨委员会 I8%d;G~
compensation scheme 赔偿计划 N!tpzHXw
compensation trade 补偿贸易 jjJc1 p0
compensation value 补偿值 $KoPGgC[
compensatory payment 补偿付款 lc\>DH\n6
competition and pricing strategy 竞争与定价策略 ;n%]*v
competitive edge 竞争优势 TX<e_[$\
competitive price 具竞争力的价格 6H(fk1E
competitive tender 竞争性投标 G>
f^ 2
Compliance Committee [Stock Exchange of Hong Kong Limited] CnxK+1n l
监察委员会〔香港联合交易所有限公司〕 3$GY,B
component of expenditure 开支组成部分 _<u8%\
Composite Consumer Price Index 综合消费物价指数 +P>Gy`D9
composite index 综合指数 `'z(--J}`
composite rating 综合评级 !7ei1
composite return form 综合报税表 {Q{lb(6Ba
Composite Securities and Futures Bill 《证券及期货综合条例草案》 #Tr;JAzVjG
composite tax return 综合报税表 ygmv_YLjm
composition 组合成分;债务重整协议 k! J4Z${k
composition of earnings 收益组合成分 \[Sm2/9v
compound increase 复合增加率;复合增长率 s`$NW^']
compound interest 复利 =gxgS<bde
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 4^d+l.F
comprador note 买办票据 <_##YSGh,
comprador order 买办付款令票 8QkWgd7y
comprehensive income tax 综合所得税 kvMk:.
comptroller 审计主任 Qv9*p('~A
compulsory liquidation 强制清盘 hgTM5*fD}
compulsory winding-up 强制清盘 -@EBbM&
computation 计算;计算表 zvek2\*rO
computational procedure 计算方法 Q'n(^tbL
computer audit programme 电脑审计程序;电脑核数程序 4+ASwN9
concentrated position 集中持仓量 '5|Q<5!o
concentration risk 资金集中风险;集中融资风险 CL)1Q
concept stock 概念股 ET >S
concession 特许权;宽减措施;优惠 w.4u=e >Z4
concession contract 特许经营权合约 \zk?$'d
concessionary rate 优惠率 :FX'[7;p
concordat 协定;契约;国际监管条约 +-Z"H)
condition 条件 OaD
Alrm
conditional endorsement 附有条件的背书 #6Efev
conditional offer 有条件要约 _n-VgPRn
conditional sale agreement 有条件售卖协议 _hAj2%SL
conditions of tender 投标章程 ,!o\),N
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》 {:};(oz)f
conduct of business standard 业务操守准则 k| _$R?
Confidentiality Understandings 保密谅解文件 %8}WX@SB
confirmation letter 确认书 ua]\xBWx
confirmation of mail transfer 信汇证明书 (SgEt
Confirmation of Payment 已缴税证明书 %JP&ox|^&
confirmed letter of credit 保兑信用证 bE7(L
$UF
confirming bank 保兑银行 )LXoey!aZ
confiscation order 没收令 v`[Tl
connected transaction 关连交易 %v?jG(o
consensus capitalism 共识资本主义 sDaT[).Hm
conservative investor 保守投资者 Nz(c"3T;
consideration 代价;对价;约因 VxUvvJ{-v
consideration issue [listing method] 代价发行〔上市方式〕 uR06&SaA>
consideration other than cash 现金以外的代价 5 {T9*
consignee 收货人;代售人 EIq{C-(
consignment 托运;寄售 Ze$^UR
consignor 付货人;托运人;寄售人 SQO>}#qm
consolidated account 综合帐目 Bi9
N
consolidated account expenditure 综合帐目开支 {
4_I7r
consolidated balance sheet 综合资产负债表 jRv;D#Hp
consolidated cash deficit 综合现金赤字 ?~VWW<lR
consolidated cash surplus 综合现金盈余 -Z`( ?
k
consolidated enterprises sectorial index 综合企业分类指数 6=Y3(#Ddt
consolidated net earnings 综合净收益;综合净盈利 c]AKeq]
consolidated net profit 综合净利润;综合纯利 mhHA!:Y
consolidated policy 综合保单 rd&*j^?
consolidated price 综合价格 P.[6s$J
consolidated profit and loss account 综合损益帐;综合损益表 ?V&Ld$db
consolidated public sector expenditure 公营部门综合开支 F]K$u<U
consolidated revenue account 综合收入帐 \N#
HPrv}
consolidated shareholders' fund 综合股东资金 ]t.WJC %
consolidation of shares 股份合并 zh#OD{
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 ue6/EN;}
consortium company 财团公司 ,$MWk(S
consortium loan 银团贷款 p\\P50(-
constant dollar figure 固定币值 Xm"w,J&
constant market price 固定市价 5t"bCzp
constant price 固定价格 X7XCZSh#A
constant price series 固定物价计算数列 zer&`Vr
constant rate 固定比率 _Ep{|]:gw
constituent stock 成分股 Z`-)1!
constitution 章程;组织章程 I,],?DQX2)
construction output 建造产出量 6i9Q,4~
constructive trust 法律构定信托 0UM@L
}L
consultant accountant 顾问会计师 K^z5x#Yj
consultant's fee 顾问费 Y0P}KPD
Consultation Paper on Proposed Regulation on Share Margin Financing Ak\D6eHcB
《监管股票按贷财务的建议谘询文件》 <'>d0:>N
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability +BtLyQ
《有关联交所检讨董事资格的程序的谘询文件》 U(S@1i(
consumer behaviour 消费者行为 EO o'a
Consumer Council 消费者委员会 K,lK\^y
consumer credit financing operation 消费者信贷业务 h@PMCmf_
consumer demand 消费者需求 dyQ<UT
consumer durables 耐用消费品 $4$?M[
consumer expenditure 消费开支 haEZp6Z
consumer goods 消费品 *#prSS
consumer market 消费市场 \28b_,i+
consumer price 消费物价 ~# h E&nq
Consumer Price Index [CPI] 消费物价指数 =FtM;(\
Consumer Price Index (A) 甲类消费物价指数 F- !}dzO
Consumer Price Index (B) 乙类消费物价指数 *7xQp!w^
Consumer Price Index Classification System 消费物价指数分类法 +YQ)}v
Consumer Price Index Report 《消费物价指数月报》 #"=yQZ6Y
Consumer Price Index series 消费物价指数系列 nU?Xc(Xy
consumer price inflation 消费物价上涨 ]zhq.O
>2{
Consumer Representative Action Fund 消费者集体诉讼基金 V:,3OLL*
consumer sentiment 消费意欲 . T6_N
consumer spending 消费开支;消费支出 F'?5V0\he
consumption expenditure 消费开支 @}zS/LO
consumption pattern 消费模式 @,yFY
consumption product 消费产品 ;9!yh\\
consumption tax 消费税 |h^G $guw
contango 交易延期费;延期交割费;期货溢价 vjs|!O=oH
contingencies warrant 紧急拨款令;应急支款授权书 gNEzlx8A
contingency 应急费用;意外开支准备金 H649J)v+m
contingency allowance 应急准备金 evndw>
contingency sum 应急费用;意外开支准备金 0btmao-
contingent assets 或有资产 T0*TTB&b
contingent debt 或有债权;待确定债务 @ 2%.>0s.
contingent interest 待确定的权益 6S! lD=
contingent liabilities 或有负债 m5'__<
contingent profit 或有利润 2kp|zX(
contingent right 或有的权利 :uT
fhr
continue to hold a deposit 继续持有存款 7b7%(
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕
FM;;x(sg
continuing rent 连续租金 (<>Sz(
continuing trustee 留任受托人 /_zF?5h
continuous licensing system 长期持牌制度 Y>dg10=
Continuous Net Settlement System [CNS System] 持续净额交收系统 BZ\EqB
contra account 对销帐户 |$.sB|_
N
contra flow 资金回流 ZaNyNxbp>z
contra item 对销项目 5Re`D|8
contra transfer 对销转拨 R
uFu,H-
contract 合约 U47k5s(J
contract for difference 差价合约 K;ry4/Vap
contract for service 服务合约 9sO{1rF
contract for settlement 平仓合约 }'w^<:RSy
contract note 成交单据 G8<It5CU
contract of copartnery 合伙合约 =B o4yN
contract of indemnity 弥偿合约 P60]ps!M
contract of insurance 保险合约 +NzD/.gq
contract of reinsurance 再保险合约 H z< M
contract price 合约价格
Skk3M?
contracting party 订约人;立约人;缔约国 VvMU)
contractual agreement 合约协议 x
w?9W4<
contractual commitment 合约承担 Op$J"R
contractual joint venture 合约式联营企业 *]>OCGsr
contractual mutual fund 合约互惠基金 [hv3o0".
contractual right 合约权利 n_xQSVI0F
contractual savings fund 合约储蓄基金 .2(@jx,[
contributed surplus 实缴资本盈余 >ihe|WN
contribution 出资;供款;捐款;分担款项 (W}i287
contribution account 供款帐户 !+*?pq
contribution to gross domestic product 在本地生产总值中所占比率 +poIgjq0
contribution to investment 出资额 *{;A\sL
contribution to pension fund 退休金供款 @h7GTA \
contributor 供款人;出资人;捐助人 !3X%5=#L4
contributory 分担人 k+m_L{#m5
contributory scheme 供款计划 *> &N
t
contrived cessation of business 有预谋的停业 K_lCDiqG
control 控制权;控制;管制 0R%uVJG
control of a company 公司的控制权;公司控股权 {L2Gb(YLW
control of business 业务的控制权 vS*0CR\
controlled company 受控制公司 @R-~zOv
controller 控制人;控权人;会计长 )H37a
controller of an authorized institution 认可机构控权人 z7l;|T
controlling company 控股公司 `aWwF}
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controlling interest 控制权益;控股权益 2h? r![
controlling officer 管制人员 fY\tvo%
controlling officer's report 管制人员报告 [%)B%h`XGf
controlling shareholder 控股股东;持有控股权的股东 KbuGf$Bv
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》 gx>mKSzy
conventional lending 传统放款;常规放款 7q{v9xKy
conversion 兑换;换算;转换〔证券〕 @SQ*/sw (c
conversion factor 换算因数 Fp|rMq
conversion of stock 公债的转换 uTlT'9)
conversion rate 兑换率;换算率;转换价格〔证券〕 Bdk{.oh6
convertibility 可兑性;兑换性;自由兑换 E6^S2J2
convertibility undertaking 兑换保证 tgF(=a]o
convertible 可兑换;可换股 _6ax{:/Q
convertible currency 可兑换货币 C5lD
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convertible debenture 可转换债权证 `bi_)i6Low
convertible loan stock 可转换股的债权股额 fPk9(X;G!p
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 b8b PK<
conveyance 转易;转易契;财产转让证书 ``YL]
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conveyance of property 财产转让 [Ey%uh
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conveyance on sale 售卖转易契 %Ty
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conveyancing fee 业权转易费 fdH'z:Xao
conveyancing scale charges 物业转易收费标准 F0ivL`
cooling-off period 冷静期 ks`
co-owner 共同拥有人;分权共有人 CR<pB)F?a
co-partner 共同合伙人 )'I<xx'1
co-partnership 共同合伙 5tCq}]q#P
Copenhagen Stock Exchange 哥本哈根证券交易所 m{yNnJ3O
core capital 核心资本 "y
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Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons 7Hkf7\JY
《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》 ThQEQ6y
Core Principles for Effective Banking Supervision [Basle Committee] Ynh4oWUp
《有效监管银行业的主要原则》〔巴塞尔委员会〕 {^19.F
cornering “夹仓”;轧空;囤积居奇 kA:;c}p
corporate borrower 借款公司;借款机构 L!8?2 \5
corporate business 公司企业;公司业务 W2.1xNWO
Corporate Communications Department [Stock Exchange of Hong Kong Limited] \ g[f4xAV
企业传讯部〔香港联合交易所有限公司〕 A[,"jh
corporate customer 公司客户 ZT-45_
corporate dealer 公司交易商 VflPNzixb!
Corporate Finance Division [Securities and Futures Commission] b+j_EA_b
企业融资部〔证券及期货事务监察委员会〕 i$ZpoM
Corporate Finance (D.T.C.) Limited 协联财务有限公司 [t=+$pf(-
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 ;51!aC
corporate governance 公司管治 #&8pp8wd,}
corporate income tax 公司所得税 Hr,lA(
corporate investment adviser 公司投资顾问 {8p?we3l1
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 gl\{QcI8<
corporate plan 公司计划 d=OO(sf
corporate practice 执业法团 IEsD=
corporate profits tax 公司利得税 e=Tc(Mwn
corporate savings 公司储蓄 Qc<O; #
corporate service tax 公司服务税 \,#4+&4b
corporate signature 法团的签名 7Hlh
(k
corporation 法团;公司 >5},qs:lZ
corporation bond 公司债券 3$G25=eN
corporation stock 公司股证;地方债券〔英国〕 2F@<{v4
corporation tax 公司税 )xy{[ K|M(
correction phase of stock market 股市调整期 C%o/
Correctional Services Industries Suspense Account 惩教工业暂记帐 3)MM5
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corrective affidavit 修正遗产申报誓章 iC0,zk4 &
correspondent bank 代理银行 }~,cCtg:o
Cosmos Finance Limited 宇宙财务有限公司 J3S byI!T
cost 成本;费用;价格 ;A'17B8
cost centre 成本中心 l#f]KLv4N_
cost competitiveness 成本竞争力 hahD.P<
cost control 成本控制;成本管理 SSM>
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cost convention 原值成本法;成本惯例 @:&dOqQ
cost effectiveness 成本效益;经济效益 MJR\ g3
cost efficiency 成本效率 nPX'E`ut-V
cost element 成本要素 [&kk
cost flow 成本流转 EBE>&{%$^
cost input 投入资金 ,^[37/S
cost management information system 成本管理资料系统 ]T$w7puaJ
cost of an asset 资产成本 QMpA~x_m
cost of borrowing 借贷成本 (eIxU&o'
cost of capital 资本成本;资金成本 Y0C<b*!"ST
cost of installation 安装费 N<r0I-
cost of issue 招股费用;发行股份费用 X10TZ
cost of living 生活费用 <