C: 41g
"7Mk
5:|9pe)
calendar year figure 历年数字 R#HVrzOO|T
call 催缴通知;认购期权 ^p)#;$6b
call deposit 通知存款;活期存款 8wV`mdKN
call loan 短期同业拆借;通知贷款 FRa>cf4
call margin 补仓;追加保证金 B`|f"+.
call market 短期同业拆放市场 ZmI0|r}QbY
call money 短期同业拆借;活期贷款 f*}}Az.4
call option 认购期权;看涨期权 "%lIB{
call price 赎回价格;提前赎回价 nr&bpA/
call warrant 认购认股权证;回购认股权证 ijP`fM8
callable share 可收回股份;可兑付股份 .exBU1Yk@
called up share capital 已催缴股本 ?zex]!R
Canadian Dollar [CAD] 加拿大元 >$,P )cB'
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 .d I".L
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 D%L^[|)c\s
cancellation price 取消费 oz:"w
nX
cap 上限 D6-R>"}
capital 资本;资金 P?p]sLrP
Capital Accord 《资本协定》 |M`'
capital account 资本帐;非经常帐 I3HO><of
capital account commitment balance 资本帐承担额结余 kMJ}sS
Capital Adequacy Directive [CAD] 《资本充足指引》 $GP66Ev
capital adequacy ratio [CAR] 资本充足比率 4_kY^"*#"
capital allowance 资本免税额 EHN(K-
capital alteration 资本变更 OClG dFJ|
capital and liabilities ratio 资本负债比率 oqAO@<dL!
capital and liquidity requirement 资本与流动资金的规定 aVCPaYe^
capital appreciation 资本增值 auga`*
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 Sl/]1[|mb
capital assets 资本资产 u@1 2:U$
capital at risk 风险资本 3\2%i6W6
capital base 资本基础;资金基础 )r^vrCNy>
capital charges 资本支出;资本费用 BmKf%:l}
capital commitment 资本承担 @^T~W^+
capital contribution certificate 出资证明书 p#).;\M
capital convergence 划一资本充足比率 ?7}ybw3t]
capital cost 资本成本;建设成本;建设费用 D=Q.Q
capital cover 资本保证 >$7x]f
capital deficit 资本亏绌;资本赤字 FQJiLb._Z
capital divided into shares 资本分成股份 %N)B8A9kh
capital element 资本因素;资本部分 To}eJ$8*5
capital equipment 资本设备 SIapY%)h
capital expenditure 资本开支;非经常开支 EB|
iW2'
capital expenses 资本费用 dP?prT
capital financing 筹集资本;以非经常收入支付非经常开支的结算 M!+J[q
capital flow 资金流量 ?z`={oN
capital formation 资本形成;集资 &Ts!#OcB,
capital formation figure 资本组合数字 !m^;wkrY
capital fund 资本基金 GF6 o
capital gain 资本增益;资本增值 b"WF]x|^
capital gains tax 资本增值税 b"uO BB
capital goods 资本财货;资本货物 n&Ckfo_D
capital grant 非经常补助金;非经常拨款;建设补助金 f`:GjA,J$
capital grant cycle 建设补助金周期 - w*fS,O
capital injection 注入资本;注资 U$mDAi$
capital input 投入资本 hw,nA2w\
capital intensity 资本密集度 Vm|KL3}NRv
capital intensive 资本密集 ,VS(4
capital investment 资本投资 <Y."()}GeH
Capital Investment Fund 资本投资基金 G &xtL
capital loss 资本损失 +}O -WX?
capital maintenance 资本保值;资本保留 T?Kh'
capital market 资本市场;资金市场 1^LdYO?g'
capital market instrument 资本市场票据 ("\{=XAQ
capital money 资本款项 Ie(i1?`A8
capital money subject to a trust 信托财产资本 Ym1vq=
capital movement 资本流动 ]f#s`.A~
capital nature 资本性质 L/Q[N^ (^
capital outlay 资本支出 s>m2qSu
capital portion 资本部分 `Jk0jj6Z
capital profit 资本利润 0u1ZU4+EC
capital project 基本工程项目;非经常开支项目 ;+<IWDo
capital receipt 资本收入 }%p:Xv@X!
capital redemption 资本赎回 I%u 2 ce
capital redemption business 资本赎回业务 -Y@tx fu-
capital redemption contract 资本赎回合约 9Q=VRH:
capital redemption reserve 资本赎回储备 @oE
5JM
capital reduction 资本减缩;减资
xRe`Duy:
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] RI@\cJ\}
股本削减计划〔香港联合交易所有限公司〕 T/\RViG3
capital repayment 偿还资本 y QClq{A
capital reserve 资本储备;后备资本 /1MmOB
capital revenue 资本收益;非经常收入 "aOs#4N
capital spending 资本开支;资本支出;非经常开支 RqgN<&g?
capital stock 股本 U xBd14-R_
capital stock subscription 认缴股本;认购股本 kzKej"a;
capital subsidy 建设津贴;基本建设津贴 2uOYuM[7gH
capital subvention 非经常资助金 (oi:lC@h*
capital sum 资本额 h{gFqkDoTI
capital tax 资本税 EW|$qLg
capital transfer tax 资本转移税 ao2^3e
capital turnover 资本周转率 nS04Ha
capital value 资本价值 uR ?W|a
capital works project 基本工程项目 j@>D]j
Capital Works Reserve Fund 基本工程储备基金 q0NFz mG
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 Q]YB.n3
capitalization 资本化;资本总额 }:m/@LKB
capitalization of interest 利息化作本金 ux<|8S
capitalized interest 化作本金的利息 o5bp~.m<
capitalized loan 转作资本的贷款 1ZI1+TDH
capitalized value 资本还原值;资本化价值 ^FKiVKI:
capitation grant 按人计算的补助金 S3\NB3@qC&
captive insurance business 专属自保保险业务 eCYPd-d
car insurance 汽车保险 Fp/{L
Caribbean Development Bank 加勒比开发银行 "iA0hA
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] 3]l)uoNt/
意大利嘉利堡银行 ~ubvdQEW
cartel 同业联盟;卡特尔 hI'WfF!X
cartelized rates system 联营式利率制度 g}NO$?ndg
cash 现金;现款 "E(i<
cash accounting system 现金会计制度 umIGI
cash acquisition 以现金投资所得的资产 $Z:O&sD{
cash allowance 现金津贴 2)n`Bd
cash assets 现金资产 o]4]fLQ
cash at bank 银行现金;银行存款 x~V[}4E%>
cash balance 现金结余 j(=w4Sd_W
cash basis 现金收付制;收付实现制 hm,{C
cash basis accounting 现金收付制会计;收付实现制会计 I/`"lAFe
cash bonus 现金红利 h^SWb91"G
cash book 现金出纳帐;现金簿 `gX|q3K\s
cash client 现金客户 D5,]E`jwu
cash commission rebate 现金回佣 d5$D[,`1
cash compensation 现金补偿 'OsZD?W{
cash contribution 现金承担额;现金分担额 8M99cx*K
cash cost 直接费用;现金成本 VHxBs
cash coupon 现金礼券 ^.6[vmmq
cash credit 现金信贷 JM3[
yNSN@
cash deficit 现金赤字 <0})%V?-
cash deposit and withdrawal 现金收支 X:oOp=y]|
cash disbursement journal 现金支出日记簿 W:_-I4q~
cash disbursement slip 现金支出传票;现金支出单 krUtOVI
cash flow 现金流量;银根 Vh^y6U<
cash flow lending 流动现金放款;无抵押融资 ^ Oh
cash flow statement 现金流量表;现金流动表 k7^hcth
cash flow surplus 现金流量盈余 \rS*\g:i
cash in hand 库存现金;手头现金 4j#y?^s
cash in till 备用现金 N1$u@P{
cash in transit 运送中现金;在运现金 ,^:{!?v
cash input 投入现金 n93q8U6m/U
cash input figure 现金投入数字 d=D-s
cash limit 现金支出限额;现金限额 k,:W]KD
cash margin 现金保证金 =Kd'(ct
cash market 现货市场;现金交易市场 tm+*ik=x|
cash offer 现金要约;现金补偿额 pey=zR!
cash payment 现金付款;现金支付 h}
`v0E
cash position 现金头寸 o;$xN3f,
cash price 现金价格 'JOUx_@z
cash receipts journal 现金收入日记簿 Q;]JVT1
cash receiving slip 现金收入传票;现金收入单 KqK]R6>
cash settlement 现金结算 Ymz/:
cash surplus 现金盈余 YzESVTh
cash with order 订货付现;凭票即付 pF{jIXu
cashier's order 银行本票 [Fl_R[o
cashier's order outstanding 未承兑的银行本票 C[L 5H
cash-limited subhead 有现金支出限额的分目 NoiB98g
cash-sweep 现金彩票活动 EhxpMTS
casual client “散客”;“散户”
?9`j1[0
CCASS Depository 中央结算系统证券存管处 1Gsh%0r3
CCIC Finance Limited 中芝兴业财务有限公司 2_q/<8t
cedant 分出者 V$?6%\M^*
ceding company 分出公司 W/qXQORv
ceding insurer 分出保险人 L7$f01*
ceiling 上限 KN}#8.'>3
ceiling price 最高限价 E_
wVAz3
central bank 中央银行 j%6p:wDl
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 ("8 Hku?
central banking 中央银行业务 D0Dz@25-
central banking function 中央银行职能
@ap!3o8,9
Central Clearing and Custodian System 中央结算及托管系统 dKzG,/1W[m
Central Clearing and Depository System 中央结算及存管系统 @IL04' \
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 wlXs/\es
central clearing house 中央结算所 L/i'6(="
central clearing system 中央结算制度;集体交收系统 ciblj?"Wi
central custody system 中央托管系统 Db|f"3rq?
central depository 中央存管处 Fi i(dmn
central depository system 中央证券存管制度 jZA1fV
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 if*V-$[I
central rate 中央汇率;中心汇率 )]fsl_Yq
Central Registration Hong Kong Limited 香港中央证券登记有限公司 eC-&.Fl
Central Tender Board 中央投标委员会 NNt n
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 90vWqL!
centralized budgetary and payments system 集中预算及支付制度 ZFtx&vrP
centred 12-month moving average 十二个月定位移动平均数 T8S&9BM7
certificate of approval 批准证明书 L1SX2F8
certificate of beneficial entitlement to property 资产权益证书 ?w:\0j5~
certificate of compliance 合格证明书;合约完成证明书 k4']q
certificate of deposit [CD] 存款证 i]ZGq7YJ%
certificate of exemption from estate duty 豁免遗产税证明书 U1YqyG8
certificate of incorporation 公司注册证书;法团注册证书 .RroO_H
certificate of incorporation of registered trustees 注册受托人法团证书 7h\is
certificate of indebtedness [CI] 负债证明书 "Hw%@]#
certificate of insurance 保险证书 RdX+:!lD
certificate of interest 权益证明书;息票 tK3$,9+
certificate of means 资产证明书 WsHDIp
certificate of participation 参与证明书 jwI2T$
certificate of payment of profits tax 缴付利得税证明书 Q`k;E}x_-
certificate of preference 特惠税证 &{Z+p(3Gj
certificate of rateable value 应课差饷租值证明书 DGHSyB^+1
certificate of registration 登记证书;注册证明书 c}@E@Y`@w
certificate of satisfaction 清偿证明书 I'5[8
certificate of transfer 转让证明书 T\gs
certificate to bearer 不记名证明书 Fl)nmwOc
certification 核证 %e:+@%]
certification fee 核证费 EID-ROMO
certified cheque 经银行证明可兑现的支票 F$UL.`X
_/
certified public accountant [CPA] 执业会计师 nvR%Ub x
certified statement 经证明的报表 WO>,=^zPJ
cessation of business 停业 gt8dFcm|s
cession 分保 f#l9rV"@g
C.F. Finance Company Limited 浙一财务有限公司 e)}E&D;${
chance 机会;中彩机会 p*<Jg l
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 /we]i1-9
change of domicile 迁册 \|>%/P
change to estimates 修订预算 lat5n&RP Y
change to the approved estimates of expenditure 核准开支预算的变动 dk7x<$h-h0
charge 费用;押记;抵押 /`m*PgJ
charge number 税单号码 JZ}zXv
charge on assets 资产的征税 Q&I #
charge upon general revenue 从政府一般收入中拨款支付 ?=7k<a~
chargeable 可予征收;应课税的 }XUL\6 U
chargeable agreement for sale 可予征收印花税的买卖协议 wqG#jC!5
chargeable income 应课税入息 yy5|8L
chargeable normal trading receipt 应课税的一般营业收入 ]y#'U
chargeable profit 应课税利润 g[~{iu_$d
chargeable to tax 应课税 y(DT^>0
charged to... 记入……帐目 2*sTU
chargee 承押记人 &<><4MQ
charge-holder 受押人 M[qhy.
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 ?b7ttlX{
charging order 押记令 :
;8L1'
chargor's right 押记人的权利 ^|<>`i6
charitable donation 慈善捐款 kI"9T`owR
charitable trust 慈善信托 nReIi;pi
charity property 慈善财产 ! VT$U6
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 E]Mx<7;\.
charter 章程;特许权 r`-8+"P
charter of incorporation 成立章程 T'6`A<`3
chartered accountant 特许会计师 l$5nv5r
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 6"_pCkn;c<
Chartered Institute of Public Finance and Accountancy [United Kingdom] 1L`V{\_0s
特许公共财政及会计学会〔英国〕 5@RcAQb:
charterer 承租人 * K$U[$s
Chase Manhattan Asia Limited 美国大通亚洲有限公司 *-ys}sX
Chase Manhattan Bank 美国大通银行 T @^ S:K
chattels 实产 GG%;~4#2
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 azFJ-0n@"
Che Hsing Finance Company Limited 浙兴财务有限公司 &j~9{ C
check-and-balance system 制约平衡制度 f@`|2wG
Chekiang First Bank Limited 浙江第一银行 /SJ><
cheque 支票 zsuqRM
"
Chiao Yue Finance Company Limited 侨裕财务有限公司 .$s']' =
Chiba Bank, Ltd. 千叶银行 A,&711Y
Chicago Board of Options Exchange 芝加哥期权交易所 C[fefV9g2
Chicago Board of Trade 芝加哥交易所 5BA:^4zr?
Chicago Mercantile Exchange 芝加哥商品交易所 F;_c x
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 9qDM0'WuU
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 RR=WD -l
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 bj`GGxzOb
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 iuj%.}
child allowance 子女免税额 ]Sj;\Iz
China & South Sea Bank Limited 中南银行 -0 xo6'mD
China Affairs Committee [Hong Kong Futures Exchange Limited] Zb_A(mnzh
中国事务委员会〔香港期货交易所有限公司〕 1>[#./@
China concept stock 中国概念股 Ep(xlHTv
China Construction Bank 中国建设银行 z4
=OR@ h
China Development Division [Stock Exchange of Hong Kong Limited] } J?,?>Z
中国发展科〔香港联合交易所有限公司〕 >-V632(/{o
China Economic News 《中国经济新闻》 g}R#0gkdk}
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 E-^(VZ_Xj
China State Bank Limited 国华商业银行 rV\G/)xL
Chinatrust Commercial Bank, Limited 中国信托商业银行 U B+~K/
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 kxJs4BY0
Chinese Bankers Club, Hong Kong 香港银行华员会 0e&&k
Chinese Banks' Association 香港华商银行公会 4IW
fp&Q!
Chinese Gold and Silver Exchange Society 金银业贸易场 <#8}![3Q
Chinese New Year bonus 年奖;年终花红 <}RD]Sc$1
chit fund 银会 'C}ku>B_r
Chiyu Banking Corporation Limited 集友银行有限公司 -'O|D}
Chiyu Finance Company Limited 集友财务有限公司 2ih}?%H8
Cho Hung Finance Limited 朝兴金融有限公司 Syseiw
choses in action 无形动产;据法权产 _8 r'R
chronological book 序时帐簿 [^GBg>k
Chubu Securities Finance Company 中部证券金融公司 :YRHO|
Chung Khiaw Bank Limited 崇侨银行 X9PbU1o;
Chung Nan Finance Company Limited 中南财务有限公司 -J=6)
Chuo Trust & Banking Co., Ltd. 中央信托银行 [f\Jcjc
Chuo Trust Asia Limited 中央信托亚洲有限公司 hlreeXv
Citibank, N.A. 万国宝通银行 )n"0:"Ou
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 <o9i;[+H-
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 tJ_Y6oFm=
Citicorp International Limited 万国宝通国际有限公司 f?ycZ
civil debt 民事债项 @H$8;CRM
Civil Service Pension Reserve Fund 公务员退休金储备基金 J0vQqTaT
claim 申索;索偿;债权 P(yLRc
claim equalization fund 申索平衡基金 Wgs6}1bg
claim for refund of property tax 申请发还物业税 sMAj?]hI$
claim of debt 债权申索 Q7e4MKy7
claim on bank 对银行的债权
6p@[U>`
claim to dividend 摊还债款申索 n CwA8AG
claimant 申索人;索偿人 =c 9nC;C
claims statistics 申索统计数字 '4 d4i
class of insurance business 保险业务类别 ysi=}+F.
class of property 财产类别 IAzFwlO9
claw-back 递减率 p2(ha3PW
clearance cost 清拆成本 fJ\?+,
clearing 结算;票据交换;清算 #5h_{q4l
clearing account 结算帐户 $Tv~ *|a
clearing and settlement system 结算和交收系统 @r[SqGa:
clearing balance 结算差额 mW {uChHP
clearing bank 结算银行 l?IeZisX
clearing cheque 交换支票 94O\M
RQ*
clearing house 结算所;票据交换所 ewT
K2
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 OLt0Q.{
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 @f"[*7Q`/
clearing member 结算会员 BPkL3Ev1V
Clearing Members' Fund 结算会员基金 -rYb{<;ST
clearing participant 结算参与者 U/PNEGuQ
clearing rebate 结算费用的回佣 }|/A &c
Clearing Rules [SEHK Options Clearing House Limited] Z #
《结算规则》〔联交所期权结算所有限公司〕 6:S,
{@G
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 MCTJ^ g"D
Clerk to the Board of Review 税务上诉委员会书记 D^>d<LX
client 客户;委托人;当事人 zqrqbqK5R
client agreement 客户协议 \IC^z
client confidentiality 客户保密的责任 PX?%}~
v
client money 客户款项 LUxDP#~7
client statement 客户结单 W$wX[
clients fund 客户资金 Rs{8vV
close 结算;收市;收盘 LEjq<t1&
close a position 平仓;轧平头寸 uWClT):
close company 股份不公开的公司 !4#qaH-Q
close higher 收市时价位较高 &/Gn!J;1
close lower 收市时价位较低 F (kq
close mixed 收市时荣辱互见 F{QOu0$cA4
close of exchange 交易所停市 X0+E!~X$zM
close of financial year 财政年度终结 XPf{R619
close out 平仓 [?:MIl#!
close out a long position 平长仓 KF(y`(8f
close out a short position 平空仓 x0%m}P/
close steady 收市时价格稳定 @1xVWSF
close the gap 弥补差距 R+ \%
closed position 平仓 d0}(d Gl
closed-end investment corporation 股份固定的投资公司 K"t?
close-out price 抛售价格 Wtw,YFT
closing account 决算帐户 6wu`;>
closing balance 期终结余;收市结余 >`&2]Wc)
closing price 收市价;收盘价 dZIbajs'
closing quotation 收市价;收市行情 r?Mf3U^G
closing rate 收市汇价;收盘汇率 PfU\.[l$
closing transaction 平仓交易 ks phO-
clothing levy 成衣税 :qqG%RB
club deposit 零存整付存款 nu+^D$ait
Code of Aid 《资助则例》 >WZbbd-
Code of Banking Practice 《银行营运守则》 w^zqYGxG)
Code of Best Practice [Stock Exchange of Hong Kong Limited] L ?;UcCB
《最佳应用守则》〔香港联合交易所有限公司〕 'OTZ&;7{
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕;《操守准则》〔香港期货交易所有限公司〕 S'$m3,l(k
Code of Conduct for Persons Registered with the Securities and Futures Commission *7Y#G8 s
《证券及期货事务监察委员会注册人操守准则》 4Zu1G#(zP
code of practice 实务守则;经营守则;执业守则 @i(9k
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 451.VI}MR
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 {R63n
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 ny+r>>3Td
Code on Pooled Retirement Funds 《集资退休基金守则》 mzM95yQ^Z
Code on Share Repurchases [Share Repurchase Code] <]%6x[
《公司购回本身股份守则》〔《股份购回守则》〕 %U}6(~
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 F4-rPv
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 V&ETt.91Ft
co-debtor 共同债务人 \ ;]{`
co-financing scheme 共同融资计划 ed5oN^V.<
cognizance 证明令 1E||ft-1i*
coin 硬币 XRkUv>Yk
coin replacement programme 硬币取缔计划 q,#s m'S
coin set 套装硬币 G Wa6FX:/
coinage 硬币 ;*zLf 9i
Coinage Security Fund 硬币发行基金 8Uh|V&
cold call 主动与准客户接触 SD*q+Si,1U
collapse in prices 价格下泻;价格下挫;价格暴跌 PHT<]:"`<
collateral 抵押品 KI#v<4C$P
collateral bond 担保债券 C4PT(cezR
collateral loan 抵押贷款 #6#n4`%ER
collateral security 附属抵押品 @+zWLq!1pB
collection 征收;收取 W//+[
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 hTO2+F*
collection of betting duty 收取博彩税 Va.TUz4
Collection Office [Inland Revenue Department] 收税处〔税务局〕 Md>C!c
collective consumption 集体消费 yc9!JJMkH
Collector 收税主任 nG5\vj,zB
Collector of Rates 差饷征收官 RuVk>(?WK%
Collector of Stamp Revenue 印花税署署长 "8ZV%%elp
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 [~|k;\2 +
combined surplus 合并盈余 >oyf i:
combined visible and invisible trade account 有形及无形贸易合并帐目 ZRc^}5}WA
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 rxol7"2l
commemoration coin 具纪念性的硬币 ??B!UXi4R
commencement of winding-up 清盘开始 XW8@c2jN\7
commerce and industry sub-index 工商分类指数 eLh35tw
commercial activity 商业活动 3}phg
commercial bank 商业银行 ns5Dydo{T
Commercial Bank Act of Norway 《挪威商业银行法》 19(x$=:
Commercial Banks Law 《商业银行法》 L.;x=w
commercial borrowing 商业借款 d)biMI}<5
Commercial Code of Japan 《日本商法》 rq7yNt
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 3k>#z%//
commercial invoice 商业发票 !wd
wo0
commercial letter of credit 商业信用证 NWiDNK[VE}
commercial loan 商业贷款;商业放款 5QXU"kWH
commercial paper 商业票据 zb[kRo&a0W
commercial paper market 商业票据市场 8r[TM
commercial registry 商业登记处 ?P|z,n{
commercial return 商业回报 !<j4*av:G
commercial sale 商业销售 +?3RC$jyw
commercialization 商品化 [#\OCdb*3
commercially viable 具商业利益;有利可图 E$:2AK{*
Commerzbank AG 西德商业银行 "WGKwi=W
commission 佣金;委员会 la)+"uW
Commission des Operations de Bourse of France 法国证券事务监察委员会 dn])6Xl;i
commission house 佣金行;代办行 yp=sL' E
commission payable 须付的佣金 h7K,q S
commission rebate 佣金回扣 x4g6Qze
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 yyu -y0_
Commissioner of Banking 银行监理专员〔银监专员〕 cf>lY
Commissioner of Estate Duty 遗产税署署长 By!u*vSev
Commissioner of Inland Revenue 税务局局长 FVP,$
Commissioner of Insurance 保险业监理专员 +&f_k@+
Commissioner of Rating and Valuation 差饷物业估价署署长 ,Iz9!i
J"
commitment 承担;已承担的开支;承担额;承担项目 tGl|/
commitment fee 承诺费 v_%6Ly
Committee of the Hong Kong Association of Banks 香港银行公会委员会 S{2;PaK
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 8'3&z-
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 u&o4?]6
Committee on Payment System [Hong Kong Monetary Authority] G.XxlI}
支付系统委员会〔香港金融管理局〕 X1oR
Committee on Unit Trusts [Securities and Futures Commission] s8]%L4lvu
单位信托委员会〔证券及期货事务监察委员会〕 6K8v:yYPa
Commodities Dealers' Deposit Fund 商品交易商按金基金 Fq+Cr?-
Commodities Trading Commission 商品交易事务监察委员会 r^"sZk#
commodity 商品 rttKj{7E
commodity classification 商品分类法 [-Y~g%M
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 ,mCf{V]#
commodity dealer 商品交易商 2w1Mf<IXPo
commodity exchange 商品交易所 `hG`}G|^
Commodity Exchange Compensation Fund 商品交易所赔偿基金 N`N=}&v ]
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 T$r/XAs
commodity flow method 商品流动法;商品流通法 BDPE.8s
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 pcscNUp
commodity futures contract 商品期货合约 r/NaoIrJV
commodity market 商品市场 >zJk G9a
commodity tax 商品税 <T.R%Jys
commodity trading adviser 商品交易顾问 9%ct
commodity trading adviser's representative 商品交易顾问代表 tQ'R(H`
commodity trading advisory contract 商品交易顾问合约 ]!P6Z?
commodity warrant 商品期权证 tZ@&di:-F
commodity-based investment 以商品为基础的投资 hTby:$aCg
common fund 共同基金 a8[%-eW,
common property 分权共有财产 n 78!]O
common share 普通股 \?e2qu/ C
common stock 普通股 3bC-B!{;g
Commonwealth Bank of Australia 澳洲联邦银行 d@JavcR
Commonwealth Development Corporation 英联邦发展公司 j;j~R3B
Commonwealth Finance Ministers Conference 英联邦财长会议 fWfhs}_
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 k8}'@w
Commonwealth income tax 英联邦入息税 $`0^E#Nl
Commonwealth Preference 英联邦特惠制 FChW`b&S
communal property 公有财产;公有产业 xk8NX-:
communication expenses 通讯费用 G5 )"%G.
Community Preference 欧共体特惠制 c??m9=OX1
commutation of pension 退休金的折算 Jq>5:"jZ0
commuted gratuity 折算酬金 p'@z}T?F
commuted pension gratuity 经折算的退休酬金 :nnch?J_
Companies Act [United Kingdom] 《公司法令》〔英国〕 (1er?4
Companies Handbook 《上市公司手册》 \KpJIHkBRy
companies inspector 公司检查员 <$uDN].T4
Companies Liquidation Account 公司清盘帐户 si]MQ\i+
Companies Ordinance: Information to be Included in a Rights Issue Prospectus wp~KrUlR
《公司条例:供股章程须载有的资料》 yl' IL#n]r
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》 zKYN5|17
Companies Registration Officer 公司注册主任 5>1c4u`x
Companies Registry 公司注册处 F)'_,.?0
Companies Registry Trading Fund 公司注册处营运基金 Bgsi$2hI
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 !VG
]~lc
Company Formation and Enforcement Division [Companies Registry] xQ?$H?5B<
公司成立及条例执行部〔公司注册处〕 qIzv|Nte
company in which the public are substantially interested 由公众拥有相当权益的公司 eK3d_bF+
company limited by guarantee 担保有限公司 4T)`%Oo<}
company limited by shares 股份有限公司 +['1~5
company register 公司登记册 n^G[N-\3
company registration fee 公司注册费 OaN"6Ge#
company with limited liability 有限法律责任的公司 ^eRbp?H*T
company's memorandum 公司组织章程 t?weD{O
company's reserve 公司储备 B=_5gZ4Y
comparative advantage 比较优势;比较利益 M6]:^;p'
compensation 补偿金;赔偿 \Z~@/OVc
Compensation Committee [Stock Exchange of Hong Kong Limited] Pa|*Jcr
赔偿委员会〔香港联合交易所有限公司〕 5?j#
compensation from insurance 保险赔偿 Y3)*MqZlF
compensation fund 赔偿基金 V%M@zd?u.
compensation fund levy 赔偿基金征费 Iz#jR2:yn
compensation rate 补偿率 JGzEm>_m
Compensation Review Committee 赔偿检讨委员会 T`I4_x
compensation scheme 赔偿计划 brCL"g|}
compensation trade 补偿贸易 nM8'="$
compensation value 补偿值 @v/Ae_q!
compensatory payment 补偿付款 0Y~5|OXJ
competition and pricing strategy 竞争与定价策略 1Sns$t%b
competitive edge 竞争优势 q8e] {sT'!
competitive price 具竞争力的价格 h:z$uG
competitive tender 竞争性投标 daQJ{Cd,w
Compliance Committee [Stock Exchange of Hong Kong Limited] dt<P6pK-
监察委员会〔香港联合交易所有限公司〕 &)!N5Veb
component of expenditure 开支组成部分 `v/p4/
Composite Consumer Price Index 综合消费物价指数 7Z}T!HFMr
composite index 综合指数 KlwBoC/{K
composite rating 综合评级 Z y6kA\q
composite return form 综合报税表 Fb{HiU9<!
Composite Securities and Futures Bill 《证券及期货综合条例草案》 1[RI
07g7*
composite tax return 综合报税表 vBY?3p,0p
composition 组合成分;债务重整协议 kk
CoOTe&
composition of earnings 收益组合成分 [-)BI|S:
compound increase 复合增加率;复合增长率 _w5c-\-PUM
compound interest 复利 ;t.)A3 PL
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 XzBl }4s
comprador note 买办票据 56Lt "Z F
comprador order 买办付款令票 \:Hh'-77q
comprehensive income tax 综合所得税 >dDcm
comptroller 审计主任 `Z2-<:]6&a
compulsory liquidation 强制清盘 ,;h}<("q
compulsory winding-up 强制清盘 X4bZ4U*
computation 计算;计算表 WZbRR.TxO
computational procedure 计算方法 U'} [:h~)
computer audit programme 电脑审计程序;电脑核数程序 leXdxpc
concentrated position 集中持仓量 1l}fX}5%I;
concentration risk 资金集中风险;集中融资风险 d=HD!
e
concept stock 概念股 niPqzi
concession 特许权;宽减措施;优惠 yyVE%e5nl
concession contract 特许经营权合约 CSFE[F63
concessionary rate 优惠率 ?IiFFfs
concordat 协定;契约;国际监管条约 ?Bd6<F-G
condition 条件 `7 Nk;
conditional endorsement 附有条件的背书 ~^g*cA
t}
conditional offer 有条件要约 QA~Lm
conditional sale agreement 有条件售卖协议 wI[J> 9Qn
conditions of tender 投标章程 z Hl+P*)
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》 Oj7).U0;#
conduct of business standard 业务操守准则 5*y6{7FLp
Confidentiality Understandings 保密谅解文件 A{Y/eG8
confirmation letter 确认书 Ht~YSQ~:y
confirmation of mail transfer 信汇证明书 y(**F8>?xE
Confirmation of Payment 已缴税证明书 xUB{{8B:L
confirmed letter of credit 保兑信用证 bg*@N
confirming bank 保兑银行 X&%;(`
confiscation order 没收令
G/_8xmsU
connected transaction 关连交易 ]rO/IuB
consensus capitalism 共识资本主义 VQ2B|v
conservative investor 保守投资者 o~'UWU'#
consideration 代价;对价;约因 ~2XiKY;W?
consideration issue [listing method] 代价发行〔上市方式〕 .`h:1FP8
consideration other than cash 现金以外的代价 +L=a\8Ep
consignee 收货人;代售人 pG$l
consignment 托运;寄售 xHn "D@
consignor 付货人;托运人;寄售人 g`H;~ w
consolidated account 综合帐目 RWGAxq`9f
consolidated account expenditure 综合帐目开支 2&<&q J
consolidated balance sheet 综合资产负债表 6?l|MU"Q.
consolidated cash deficit 综合现金赤字 ~:UAL}b{\~
consolidated cash surplus 综合现金盈余 :1!k*5
consolidated enterprises sectorial index 综合企业分类指数 Vf$q3X
consolidated net earnings 综合净收益;综合净盈利 "Qe2U(Un
consolidated net profit 综合净利润;综合纯利 #\O?|bN'q
consolidated policy 综合保单 JZ"XrS0?
consolidated price 综合价格 4m_CPe
consolidated profit and loss account 综合损益帐;综合损益表 DV~g
consolidated public sector expenditure 公营部门综合开支 6[]O3Aa
consolidated revenue account 综合收入帐 \.`{nq
consolidated shareholders' fund 综合股东资金 O6\t_.
consolidation of shares 股份合并 1F[W~@jW
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 ZX40-6#O
consortium company 财团公司 aw1f;&K4
consortium loan 银团贷款 kNUNh[
constant dollar figure 固定币值 CN#2-[T
constant market price 固定市价 EvDg{M}
constant price 固定价格 dYp} R>+
constant price series 固定物价计算数列 BbNl:`
constant rate 固定比率 1lHBg
constituent stock 成分股 t[bZg9;
constitution 章程;组织章程 NKu*kL}W=
construction output 建造产出量 X}]g;|~SN
constructive trust 法律构定信托 FzQ6UO~'
consultant accountant 顾问会计师 Z}r9jM
consultant's fee 顾问费 9Ui|8e~=
Consultation Paper on Proposed Regulation on Share Margin Financing .:TSdusr~
《监管股票按贷财务的建议谘询文件》 BHIC6i%
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability m/1;os5+8
《有关联交所检讨董事资格的程序的谘询文件》 R-BN}ZS
consumer behaviour 消费者行为 m)xz_Plc
Consumer Council 消费者委员会 !;&{Q^}
consumer credit financing operation 消费者信贷业务 FmtV[C#
consumer demand 消费者需求 5[rA>g~
consumer durables 耐用消费品 qa/VSk!{
consumer expenditure 消费开支 *> 7Zc
consumer goods 消费品 #}nDX4jI
consumer market 消费市场 @t,Y<)U
consumer price 消费物价 ?~rz'Pu~
Consumer Price Index [CPI] 消费物价指数 Ccy0!re
Consumer Price Index (A) 甲类消费物价指数 pm'i4!mY<P
Consumer Price Index (B) 乙类消费物价指数 U$6(@&P!
Consumer Price Index Classification System 消费物价指数分类法 .OvH<%g!.
Consumer Price Index Report 《消费物价指数月报》 NAEAvXj
Consumer Price Index series 消费物价指数系列 ?lQ-HO Aw
consumer price inflation 消费物价上涨 d2<+Pp
Consumer Representative Action Fund 消费者集体诉讼基金 h[j(@P
consumer sentiment 消费意欲 Xwk_QFv3
consumer spending 消费开支;消费支出 M[5fNK&nD
consumption expenditure 消费开支 E>x,$w<?
consumption pattern 消费模式 ey) 8q.5
consumption product 消费产品 $ud\CU:r
consumption tax 消费税 6vebGf
contango 交易延期费;延期交割费;期货溢价 xw~&OF&
contingencies warrant 紧急拨款令;应急支款授权书 #s|/5[i
contingency 应急费用;意外开支准备金 {s~t>R p+
contingency allowance 应急准备金 FK`M+ j
contingency sum 应急费用;意外开支准备金 S1d{! ` 3
contingent assets 或有资产 ,
Y cF~
contingent debt 或有债权;待确定债务 iea7*]vW
contingent interest 待确定的权益 sn:wLc/GAd
contingent liabilities 或有负债 :P20g](
contingent profit 或有利润 >`Zw0S
contingent right 或有的权利 '645Fr[lg
continue to hold a deposit 继续持有存款 ,~qjL|9
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 hGlRf_{
continuing rent 连续租金 9i/VvW
continuing trustee 留任受托人 g,""j`
continuous licensing system 长期持牌制度 CC{{@
Continuous Net Settlement System [CNS System] 持续净额交收系统 6Bn%7ZBv
contra account 对销帐户 ttA0*
>'
contra flow 资金回流 hYU4%"X
contra item 对销项目 YV/JZc f
contra transfer 对销转拨 ub=Bz1._
contract 合约 g)Dg=3+>
contract for difference 差价合约 _t;Mi/\P
contract for service 服务合约 x"n)y1y
contract for settlement 平仓合约 #tQ__V
contract note 成交单据 _16IP
contract of copartnery 合伙合约 @DA.$zn&
contract of indemnity 弥偿合约 >p@v'h/Cr
contract of insurance 保险合约 ])uhm)U@
contract of reinsurance 再保险合约 4WZ"8
contract price 合约价格 /;a b"b
contracting party 订约人;立约人;缔约国 2g:V_%
contractual agreement 合约协议 Vo:Gp
contractual commitment 合约承担 8:)itYE
contractual joint venture 合约式联营企业 = s$UU15
contractual mutual fund 合约互惠基金 i4^1bd
contractual right 合约权利 23~KzC
contractual savings fund 合约储蓄基金 9a lMC
contributed surplus 实缴资本盈余 -/ h'uG
contribution 出资;供款;捐款;分担款项 KJ;NcUq
contribution account 供款帐户 K1*]6x,
contribution to gross domestic product 在本地生产总值中所占比率 S67>yqha
contribution to investment 出资额 3X
A8\Mg
contribution to pension fund 退休金供款 PcK;L(
contributor 供款人;出资人;捐助人 7z^\}&
contributory 分担人 QpC,komLJ
contributory scheme 供款计划 H_<hZUB
contrived cessation of business 有预谋的停业 K~ShV
control 控制权;控制;管制 =[T_`*s&
control of a company 公司的控制权;公司控股权 RbGq$vYol/
control of business 业务的控制权 I-?Dil3
controlled company 受控制公司 Vv3{jn6%
controller 控制人;控权人;会计长 vgvJ6$#
controller of an authorized institution 认可机构控权人 t;e+WZkV
controlling company 控股公司 wc.T;(
controlling interest 控制权益;控股权益 iF1E 5{dH
controlling officer 管制人员 d0MF\yxh
controlling officer's report 管制人员报告 NT}r6V(Aju
controlling shareholder 控股股东;持有控股权的股东 )`B
n"=
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》 ~Dz`O"X3
conventional lending 传统放款;常规放款 FqT2+VO~
conversion 兑换;换算;转换〔证券〕 ap[{`u
conversion factor 换算因数 6I`Lszs
conversion of stock 公债的转换 lyYi2& %
conversion rate 兑换率;换算率;转换价格〔证券〕 /<WK2G
convertibility 可兑性;兑换性;自由兑换 X[Q:c4'
convertibility undertaking 兑换保证 ~xSAR;8
convertible 可兑换;可换股 bO2s'!x
convertible currency 可兑换货币 ~gAp`Q
convertible debenture 可转换债权证 l[D5JnWxt
convertible loan stock 可转换股的债权股额 UZ` <D/
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 ':jsCeSB
conveyance 转易;转易契;财产转让证书 'ixu+.ZL/
conveyance of property 财产转让 ;5(ptXX1W
conveyance on sale 售卖转易契 4I97<zmrT
conveyancing fee 业权转易费 ,-GkP>8f(
conveyancing scale charges 物业转易收费标准 -lNq.pp3-$
cooling-off period 冷静期 a\BV%'Zqg
co-owner 共同拥有人;分权共有人 wxx3']:
co-partner 共同合伙人 GV"Hk E;
co-partnership 共同合伙 3w-0IP]<
Copenhagen Stock Exchange 哥本哈根证券交易所 tDk !]
core capital 核心资本 XzBnj7E
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons c'8pTP%[
《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》 9AgTrP
Core Principles for Effective Banking Supervision [Basle Committee] v.Y?<=E+<d
《有效监管银行业的主要原则》〔巴塞尔委员会〕 Wu!s
cornering “夹仓”;轧空;囤积居奇 j~Cch%%G
corporate borrower 借款公司;借款机构
nGqD{!i<
corporate business 公司企业;公司业务 +KzbaBK
Corporate Communications Department [Stock Exchange of Hong Kong Limited] 5UgxuuP4
企业传讯部〔香港联合交易所有限公司〕 %gb4(~E+N
corporate customer 公司客户 xR`W9Z5
corporate dealer 公司交易商 Q*J8`J:#^R
Corporate Finance Division [Securities and Futures Commission] 6(5YvT
企业融资部〔证券及期货事务监察委员会〕 TOe=6Z5h
Corporate Finance (D.T.C.) Limited 协联财务有限公司 _3'FX#xc
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 Mt93YD-2+
corporate governance 公司管治 Z@G[\"
corporate income tax 公司所得税 H>qw@JiO!
corporate investment adviser 公司投资顾问 ip`oL_c
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 &I|\AG"X}
corporate plan 公司计划 ~.*G%TW &V
corporate practice 执业法团 FZ0wtS2
corporate profits tax 公司利得税 A./VO
corporate savings 公司储蓄 ~g|Z6-?4Jj
corporate service tax 公司服务税 ,_N+t:*#0
corporate signature 法团的签名 hN5?u:
corporation 法团;公司
4.7 PL
corporation bond 公司债券 a^ __Z3g,
corporation stock 公司股证;地方债券〔英国〕 ?m(]@6qa
corporation tax 公司税 s)L\D$;+O
correction phase of stock market 股市调整期 @ gv^
Correctional Services Industries Suspense Account 惩教工业暂记帐 iiw\
corrective affidavit 修正遗产申报誓章 h|T_
k
correspondent bank 代理银行 !*tV[0i2
Cosmos Finance Limited 宇宙财务有限公司 OABMIgX
cost 成本;费用;价格 .T63:
cost centre 成本中心 ]+
KN9
cost competitiveness 成本竞争力 `+\6;nM
cost control 成本控制;成本管理 JoCZ{MhM
cost convention 原值成本法;成本惯例 Bo#,)%80
cost effectiveness 成本效益;经济效益 vR)f'+_Nz
cost efficiency 成本效率 l:i&l?>_
cost element 成本要素 sMn)[k
vX
cost flow 成本流转 XsXO S8
cost input 投入资金 ?^Q8#Y^M
cost management information system 成本管理资料系统 9*&c2jh
cost of an asset 资产成本 "K9/^S_
cost of borrowing 借贷成本 %tvP\(]h
cost of capital 资本成本;资金成本 <l.l6okp
cost of installation 安装费 -91*VBrOd
cost of issue 招股费用;发行股份费用 )/y7Fh
cost of living 生活费用
L* 0$x
cost of transmitting 传送费用 I,lX;~xb
cost overrun 成本超支 LJc"T)>$`
cost price 成本价格 fFNscY<4w
cost price structure 成本价格结构 a$AR
cost to the revenue 政府收入的损失;政府减少的收入 E
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cost-benefit analysis 成本效益分析 li37*
cost-benefit study 成本效益研究
=]
+owl2
cost-book company 以成本帐原则组成的公司 @PZ{(
cost-effectiveness analysis 成本效益分析 s 0To^I
costing 成本计算;成本计算法 V"Sa9P{y"
costing and pricing policy 成本及定价政策 P{K;vEp
costing exercise 成本计算工作 EEn8]qJC
costing review 成本检讨 `w_%HVw>"
cost-of-living allowance 生活津贴 GiK4LJ~cH)
cost-of-living index 生活指数;生活费用指数 L[cP2X]NQ
cost-plus pricing 成本加成定价法 ib\_MNIb
cost-push inflation 成本推动的通货膨胀 L+X:M/)
cost-recovery basis 收回成本的原则 `6:B0-r
cost-related charges 依成本而定的收费 YctWSfh
cost-related fee 依成本而定的收费 LG+2?+tE"
co-surety 共同担保人 jf^BEz5
co-trustee 共同受托人 FPE%h=sw
cotton futures 期棉 FTQNS8
Council of SEHK 联交所理事会 kRb %:*
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 ~Jh1$O,9o
counterclaim 反申索 r,HIoeAKP
counterfoil 联页〔收据〕;存根〔支票〕;票根
'N3)>!Y:8
counter-guarantee 反担保 kK|D&Xy`
counter-inflationary policy 反通货膨胀政策 o* ~aB_
countersignature 副署签名;连署签名 {ldt/dl~
country debt provisioning 债务国坏帐准备 {[)n<.n[g
country of beneficial ownership 实益拥有国 fgoLN\
coupon 息票;赠券 n'@*RvI:
coupon rate 息票利率 yu>o7ie+;Y
cover 保证金;承保范围;补仓 4D}hYk$eP0
cover note 临时保单 P?ms^
cover short position 补仓;填平空仓 0Lf4^9N
coverage 保额;承保范围 v&qL r+_7
covered call 备兑认购期权 jVPX]8
covered option 备兑期权 PbnAY{J
covered warrant 备兑认股权证 \^1S:z
crash 狂泻;暴跌;崩溃 {e5DQ 21.
creation of new heads and subheads 开立新总目及分目 w>o/)TTJL
credit 信用;信贷;信用证;贷项 s1]m^,
credit advice 贷项通知书
v!W{j&