C: 7"wr8
E$=!l{Ms
calendar year figure 历年数字 (S* T{OgO
call 催缴通知;认购期权 uj,YCJ8UZs
call deposit 通知存款;活期存款 \I1+J9Gl
call loan 短期同业拆借;通知贷款 (eS4$$g
call margin 补仓;追加保证金 v1<3y~'f
call market 短期同业拆放市场 eaCv8zdX
call money 短期同业拆借;活期贷款 1|l'oTAA
call option 认购期权;看涨期权 Y` Oz\W
call price 赎回价格;提前赎回价 9lNO
~8
call warrant 认购认股权证;回购认股权证 lX/s Q
callable share 可收回股份;可兑付股份 b=horvs/!
called up share capital 已催缴股本 d4t%/ Uh
Canadian Dollar [CAD] 加拿大元 }&Ngh4/
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 f/&gR5
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 <xOXuve
cancellation price 取消费 ({i}EC7{
cap 上限 W~2`o*\l
capital 资本;资金 Vb az#I
Capital Accord 《资本协定》 1[OCoj o<
capital account 资本帐;非经常帐 w2_$>z
capital account commitment balance 资本帐承担额结余 @
U
xO!
Capital Adequacy Directive [CAD] 《资本充足指引》 [KMW*pA7
capital adequacy ratio [CAR] 资本充足比率 *,q ?mO
capital allowance 资本免税额 C;];4[XR
capital alteration 资本变更 d5T M_C
capital and liabilities ratio 资本负债比率 b1JXC=*@
capital and liquidity requirement 资本与流动资金的规定 p;zV4uSv
capital appreciation 资本增值 !f[LFQD
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 FJomUVR .
capital assets 资本资产 rg64f'+Eug
capital at risk 风险资本 X*hY?'Rp
capital base 资本基础;资金基础 YAQ]2<H
capital charges 资本支出;资本费用 yaza
capital commitment 资本承担 P~`gWGC}
capital contribution certificate 出资证明书 @?lmho?
capital convergence 划一资本充足比率 ]Qm$S5tU
capital cost 资本成本;建设成本;建设费用 C?m2R(RF
capital cover 资本保证 w$8Su:g=
capital deficit 资本亏绌;资本赤字 m1H_kJ
capital divided into shares 资本分成股份 b6Pi:!4
capital element 资本因素;资本部分 wO9|_.Z{
capital equipment 资本设备 ej,j1iB
capital expenditure 资本开支;非经常开支 k/o"E
capital expenses 资本费用 EKo!vieG
capital financing 筹集资本;以非经常收入支付非经常开支的结算 _b|mSo,{Y
capital flow 资金流量 j>Wb$p6S
capital formation 资本形成;集资 rT7W_[&P
capital formation figure 资本组合数字 WyciIO1
capital fund 资本基金 IA I!a1e!
capital gain 资本增益;资本增值 ~(bY-6z
capital gains tax 资本增值税 S^(OjS
capital goods 资本财货;资本货物 w#mna b@
capital grant 非经常补助金;非经常拨款;建设补助金 >>/|Q:
capital grant cycle 建设补助金周期 p^QZGu-.W
capital injection 注入资本;注资 BBuI|lr
capital input 投入资本 j}O~6A>|
capital intensity 资本密集度 UgI0
*PE2
capital intensive 资本密集 ~SUrbRaY>
capital investment 资本投资 m1H|C 3u8
Capital Investment Fund 资本投资基金 U|SF;T
.
capital loss 资本损失 z,dh?%H>X
capital maintenance 资本保值;资本保留 ehCGu(=
capital market 资本市场;资金市场 PJ}d-
capital market instrument 资本市场票据 Rr#Zcs!G
capital money 资本款项 =2v/f_
capital money subject to a trust 信托财产资本 HXV4E\JA
capital movement 资本流动 ?1Os%9D*
capital nature 资本性质 'kU5
capital outlay 资本支出 `|kW%L4
capital portion 资本部分 "[h9hoN
capital profit 资本利润 W
D 8
capital project 基本工程项目;非经常开支项目 ;IyA"C(i
capital receipt 资本收入 oP>+2.i
capital redemption 资本赎回 ]q^6az(Ud
capital redemption business 资本赎回业务 PgOOFRwP
capital redemption contract 资本赎回合约 FK;3atrz
capital redemption reserve 资本赎回储备 (|O9L s7N
capital reduction 资本减缩;减资 ;::]R'F[
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] `>ppDQaS)W
股本削减计划〔香港联合交易所有限公司〕 U]Y</>xGI
capital repayment 偿还资本 suKr//_
capital reserve 资本储备;后备资本 xhcFZTj/(
capital revenue 资本收益;非经常收入 |k.%e4
capital spending 资本开支;资本支出;非经常开支 kg&R
capital stock 股本 T'6MAxEZUq
capital stock subscription 认缴股本;认购股本 6LRvl6ik
capital subsidy 建设津贴;基本建设津贴 N!~O~Eo3
capital subvention 非经常资助金 KBC?SxJSJc
capital sum 资本额 h~EGRg
capital tax 资本税 XXDLbT'J
capital transfer tax 资本转移税 i}Q"'?
capital turnover 资本周转率 r7ebF JEf
capital value 资本价值 S:(YZ%#
capital works project 基本工程项目 Am
~P$dN
Capital Works Reserve Fund 基本工程储备基金 wn-1fz<d
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 _DouVv>
capitalization 资本化;资本总额 g1kYL$ o4
capitalization of interest 利息化作本金 ?3
S{>+'
capitalized interest 化作本金的利息 aS! If >
capitalized loan 转作资本的贷款 ;kDUQw
capitalized value 资本还原值;资本化价值 U9"(jl/o
capitation grant 按人计算的补助金 [s{ B vn
captive insurance business 专属自保保险业务 V O\g"Yc
car insurance 汽车保险 {8* d{0l
Caribbean Development Bank 加勒比开发银行 (b;Kl1Ql]
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] b#nI#!p'
意大利嘉利堡银行 ;Zm-B]\
cartel 同业联盟;卡特尔 oGRd ;hsF
cartelized rates system 联营式利率制度 F|a'^:Qs
cash 现金;现款 uf^HDrr<L
cash accounting system 现金会计制度 Xp+lpVcJ
cash acquisition 以现金投资所得的资产 + 70x0z2
cash allowance 现金津贴 Y&<]:)
cash assets 现金资产 2@N9Zk{{J
cash at bank 银行现金;银行存款 iE?yvtr8
cash balance 现金结余 Jmuyd\?,b
cash basis 现金收付制;收付实现制 pZcY[a
cash basis accounting 现金收付制会计;收付实现制会计 QWc,JCu
cash bonus 现金红利 @>,GCuPrm
cash book 现金出纳帐;现金簿 _\.4ofK(
cash client 现金客户 P;`Awp?
cash commission rebate 现金回佣 < 1%}8t"
cash compensation 现金补偿 7gcR/HNeF
cash contribution 现金承担额;现金分担额 +MZI \>
cash cost 直接费用;现金成本 7B<,nKd
cash coupon 现金礼券 C*}PL
cash credit 现金信贷 u`ryCZo#g
cash deficit 现金赤字 G6.lRaPu"m
cash deposit and withdrawal 现金收支 C
:An
cash disbursement journal 现金支出日记簿 ;X^#$*=Q
cash disbursement slip 现金支出传票;现金支出单 hF{gN3v5
cash flow 现金流量;银根 UZdGV?o ?
cash flow lending 流动现金放款;无抵押融资 K {kd:pr
cash flow statement 现金流量表;现金流动表 Xj{gyLs
cash flow surplus 现金流量盈余 1eywnOjrj
cash in hand 库存现金;手头现金 ]>Ym
cash in till 备用现金 q_6fr$-Qh
cash in transit 运送中现金;在运现金 H$ %F0'0
cash input 投入现金 &09&;KJ
cash input figure 现金投入数字 ?nPG#Z|%
cash limit 现金支出限额;现金限额 h
w^
V
cash margin 现金保证金 ?YMBZ
cash market 现货市场;现金交易市场 `Se2f0",
cash offer 现金要约;现金补偿额 @ta:9wZ
cash payment 现金付款;现金支付 :%z#s
cash position 现金头寸 zYP6m3n
cash price 现金价格 }SC&6B?G
cash receipts journal 现金收入日记簿 et/:vLl13
cash receiving slip 现金收入传票;现金收入单 <(@Z#%O9)
cash settlement 现金结算 i\_LLXc
cash surplus 现金盈余 Dw/vXyZ
cash with order 订货付现;凭票即付 gxhdxSm=2
cashier's order 银行本票 -uxU[E
cashier's order outstanding 未承兑的银行本票 u]Q}jqiq"
cash-limited subhead 有现金支出限额的分目 +;\w'dBi,
cash-sweep 现金彩票活动 }K={HW1>
casual client “散客”;“散户” 'pT13RFD
CCASS Depository 中央结算系统证券存管处 o5j6(`#;
CCIC Finance Limited 中芝兴业财务有限公司 I(Qz%/ Ox
cedant 分出者 (uDAdE5
ceding company 分出公司 tkH]_cH'w
ceding insurer 分出保险人 P6Y+ u
ceiling 上限 }AA">FF'y4
ceiling price 最高限价 I-/>M/66
central bank 中央银行 n
7i5A:
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 mI5J]hk
central banking 中央银行业务 {Ef.wlZ
central banking function 中央银行职能 ?Wz2J3A.2t
Central Clearing and Custodian System 中央结算及托管系统 "{r8'qn
Central Clearing and Depository System 中央结算及存管系统 Pjk2tf0j`
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 <$yA*
central clearing house 中央结算所 24nNRTI
central clearing system 中央结算制度;集体交收系统 M 9-Q
central custody system 中央托管系统 L{P'mG=4
central depository 中央存管处 Ovc9x\N
central depository system 中央证券存管制度 pHoHngyi&
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 ;&n iZKoe
central rate 中央汇率;中心汇率 kmc_%Wm}
Central Registration Hong Kong Limited 香港中央证券登记有限公司 &BLCP d
Central Tender Board 中央投标委员会 T 5Zh2Q@
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 )2RRa^=&
centralized budgetary and payments system 集中预算及支付制度 41Z@_J|&
centred 12-month moving average 十二个月定位移动平均数 I]`RvT
certificate of approval 批准证明书 X5YOxMq
certificate of beneficial entitlement to property 资产权益证书 iAZ8Y/
certificate of compliance 合格证明书;合约完成证明书 kBhjqI*
certificate of deposit [CD] 存款证 Ij7P-5=<
certificate of exemption from estate duty 豁免遗产税证明书 u>)h
certificate of incorporation 公司注册证书;法团注册证书 SFRP
?s
certificate of incorporation of registered trustees 注册受托人法团证书 w")
G:K
certificate of indebtedness [CI] 负债证明书 jhm/<=
certificate of insurance 保险证书 p~@,zetS
certificate of interest 权益证明书;息票 !Pw*p*z
certificate of means 资产证明书 pdRM%ug
certificate of participation 参与证明书 pe
vXixl
certificate of payment of profits tax 缴付利得税证明书 B;eka[xU
certificate of preference 特惠税证 !h4T3sO
certificate of rateable value 应课差饷租值证明书 udqrHR5
certificate of registration 登记证书;注册证明书 ?VNtT/
certificate of satisfaction 清偿证明书 +Q u.86dH
certificate of transfer 转让证明书 @KK6Jy OTQ
certificate to bearer 不记名证明书
-DdHl8
certification 核证 Cu8mN B{H
certification fee 核证费 T4]2R
certified cheque 经银行证明可兑现的支票 F*[E28ia&
certified public accountant [CPA] 执业会计师 qg& /!\
certified statement 经证明的报表 0TmEa59P
cessation of business 停业 $KbZ4bB[Bo
cession 分保 4`Ud\Jm[s
C.F. Finance Company Limited 浙一财务有限公司 ?OFa
Q
chance 机会;中彩机会 3/`BK{
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 (p{%]M
change of domicile 迁册 8In\Jo$|q>
change to estimates 修订预算 -}%J3j|R:
change to the approved estimates of expenditure 核准开支预算的变动 J)YlG*
charge 费用;押记;抵押 FL'}~il
charge number 税单号码 9$\s
v5
charge on assets 资产的征税 g8N"-j&@
charge upon general revenue 从政府一般收入中拨款支付 ksC_F8Q+
chargeable 可予征收;应课税的 aO(PVS|P
chargeable agreement for sale 可予征收印花税的买卖协议 D+3?p
chargeable income 应课税入息 xT"V9t[f
chargeable normal trading receipt 应课税的一般营业收入 QCW4gIp
chargeable profit 应课税利润 9>&zOITTaL
chargeable to tax 应课税 rP4T;Clout
charged to... 记入……帐目 Nu6NyYs
chargee 承押记人 ?Z 2,?G
charge-holder 受押人 iSCkV2
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 `-uE(qp
charging order 押记令
^wolY0p
chargor's right 押记人的权利 S/XU4i:aV
charitable donation 慈善捐款 aDdGhB
charitable trust 慈善信托 zG#5lzIu,
charity property 慈善财产 W_2;j)i
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 3P6O]x<-?
charter 章程;特许权 %3a-@!|1<
charter of incorporation 成立章程 >BbX:
chartered accountant 特许会计师 gS'{JZu2
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 9,'m,2%W
Chartered Institute of Public Finance and Accountancy [United Kingdom] Qb^G1#r@C
特许公共财政及会计学会〔英国〕 !:|*!
charterer 承租人 ~o!-[
Chase Manhattan Asia Limited 美国大通亚洲有限公司 wtek5C^
Chase Manhattan Bank 美国大通银行 !d N[9}
chattels 实产 syR"p,3EC
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 2|>\A.I|=
Che Hsing Finance Company Limited 浙兴财务有限公司 \EfX3ghPI
check-and-balance system 制约平衡制度 ,/w*sE
Chekiang First Bank Limited 浙江第一银行 *DPX4P
cheque 支票 |Mq+QDTTw~
Chiao Yue Finance Company Limited 侨裕财务有限公司 rRq60A
Chiba Bank, Ltd. 千叶银行 cX-M9Cz
Chicago Board of Options Exchange 芝加哥期权交易所 zl1*GVg
Chicago Board of Trade 芝加哥交易所 M-^I! C
Chicago Mercantile Exchange 芝加哥商品交易所 >R F|Q
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 XZIapT
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 ({!!b"B2
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 BD
C DQ
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 dTg`z,^F
child allowance 子女免税额 dQj/Sr
China & South Sea Bank Limited 中南银行 &!8 WRJ
China Affairs Committee [Hong Kong Futures Exchange Limited] U>PZ3
中国事务委员会〔香港期货交易所有限公司〕 LlX)xJ
China concept stock 中国概念股 XGSFG~d
China Construction Bank 中国建设银行 ~qghw@Q~
China Development Division [Stock Exchange of Hong Kong Limited] gI^&z
中国发展科〔香港联合交易所有限公司〕 1q7&WG
China Economic News 《中国经济新闻》 A"JdG%t>.h
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 ~ n]5iGz
China State Bank Limited 国华商业银行 _RIU,uJs
Chinatrust Commercial Bank, Limited 中国信托商业银行 8o5[tl
?w
Chinese Association of Deposit-taking Companies 华资接受存款公司公会
aN0[6+KP;
Chinese Bankers Club, Hong Kong 香港银行华员会 nONuw;K
Chinese Banks' Association 香港华商银行公会 yvB]rz} i
Chinese Gold and Silver Exchange Society 金银业贸易场 _N`.1Dl%Q
Chinese New Year bonus 年奖;年终花红 *igmi9A
chit fund 银会 xOTvrX
Chiyu Banking Corporation Limited 集友银行有限公司 sq'm)g
Chiyu Finance Company Limited 集友财务有限公司 eI1zRoIl-
Cho Hung Finance Limited 朝兴金融有限公司 o+1(N#?m9
choses in action 无形动产;据法权产 z0}j7ns]
chronological book 序时帐簿 uuY^Q;^I*
Chubu Securities Finance Company 中部证券金融公司 N
)Z>]&5
Chung Khiaw Bank Limited 崇侨银行 VIp|U{
Chung Nan Finance Company Limited 中南财务有限公司 s>>&3jfM
Chuo Trust & Banking Co., Ltd. 中央信托银行 q }@L "a`
Chuo Trust Asia Limited 中央信托亚洲有限公司 oYu xkG
Citibank, N.A. 万国宝通银行 O=o}uB-*6
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 (K[{X0T
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 9<Pg2#*N0
Citicorp International Limited 万国宝通国际有限公司 0>|q[SC
civil debt 民事债项 ^EUR#~b5iy
Civil Service Pension Reserve Fund 公务员退休金储备基金 MLdwf}[
claim 申索;索偿;债权 2b$>1O&2
claim equalization fund 申索平衡基金 V8n {k'
claim for refund of property tax 申请发还物业税 ,%9XG077
claim of debt 债权申索 {>ba7-Cy+y
claim on bank 对银行的债权 {"wF;*U.V
claim to dividend 摊还债款申索 ZG=]b%
claimant 申索人;索偿人 <X8Urum
claims statistics 申索统计数字 x$LCLP#$H
class of insurance business 保险业务类别 KtQs uL%
class of property 财产类别 xv]z>4@z,
claw-back 递减率 E/:U,u{
clearance cost 清拆成本 1mmL`M1
clearing 结算;票据交换;清算 Ij#mmj NW
clearing account 结算帐户 wC{sP"D
clearing and settlement system 结算和交收系统 84(Jo_9
clearing balance 结算差额 HkD.W6A3
clearing bank 结算银行 I 1]YT
clearing cheque 交换支票 M XG>|
clearing house 结算所;票据交换所 iWt%Boyi
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 ,Q"'q0hM=
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 Mk*4J]PP
clearing member 结算会员 c^W;p2^
Clearing Members' Fund 结算会员基金 $1 ])>m_ct
clearing participant 结算参与者 s@L ;3WdO
clearing rebate 结算费用的回佣 =zn'0g,J4
Clearing Rules [SEHK Options Clearing House Limited] ,l&?%H9q
《结算规则》〔联交所期权结算所有限公司〕 IOFXkpKR
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 gvc@q`_]
Clerk to the Board of Review 税务上诉委员会书记 w[z=x
client 客户;委托人;当事人 sV"tN2W@
client agreement 客户协议 *8)?ZZMM
client confidentiality 客户保密的责任 <Y)14w%
client money 客户款项 g]f<k2
client statement 客户结单 "r6qFxY
clients fund 客户资金 mu
B Y
close 结算;收市;收盘 _f!ko<52
close a position 平仓;轧平头寸 O<vBuD2
close company 股份不公开的公司 @*hv|zjs
close higher 收市时价位较高 le5@WG/x
close lower 收市时价位较低 `v?hL~
close mixed 收市时荣辱互见 :3M,]W]
close of exchange 交易所停市 ?,VpZ%Df2
close of financial year 财政年度终结 s$(%]~P
close out 平仓 ]:f.="
close out a long position 平长仓
7T[L5-g
close out a short position 平空仓 ,i*rHMe
close steady 收市时价格稳定 $l,U)
close the gap 弥补差距 oN}\bK
closed position 平仓 7b1
yF,N
closed-end investment corporation 股份固定的投资公司 yl>^QMmo
close-out price 抛售价格 :)_P7k`>e/
closing account 决算帐户 eF8um$t9
closing balance 期终结余;收市结余 bB.nevb9p
closing price 收市价;收盘价 =Oh/4TbW[
closing quotation 收市价;收市行情 ({rescQB
closing rate 收市汇价;收盘汇率 TAM`i3{ D
closing transaction 平仓交易 r-BqIoVT
clothing levy 成衣税 aj+I+r"~
club deposit 零存整付存款 >48)@sS
Code of Aid 《资助则例》 M>Ws}Y
Code of Banking Practice 《银行营运守则》 xs
>Y
Code of Best Practice [Stock Exchange of Hong Kong Limited] h" YA>_1
《最佳应用守则》〔香港联合交易所有限公司〕 b#e|#!Je
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〕 @(st![i+
Code of Conduct for Persons Registered with the Securities and Futures Commission "'8o8g
《证券及期货事务监察委员会注册人操守准则》 o AS 'Z|
code of practice 实务守则;经营守则;执业守则 ?IG+U TI
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 4p u>f.
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 0w^awT<$6
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 B[O1^jdO
Code on Pooled Retirement Funds 《集资退休基金守则》 h{cJ S9e}
Code on Share Repurchases [Share Repurchase Code] toCT5E_0=
《公司购回本身股份守则》〔《股份购回守则》〕 t1YVE%`w
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 /g!', r,
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 =sW(2Im
co-debtor 共同债务人 e'z[JG=
co-financing scheme 共同融资计划 +K%4jIm
cognizance 证明令 e[7n`ka
'
coin 硬币 Hh8)d/D
coin replacement programme 硬币取缔计划 ~O}LAzGb
coin set 套装硬币 y\&`A:^[ A
coinage 硬币 9q-9UC!g
Coinage Security Fund 硬币发行基金 _YW1Mk1
cold call 主动与准客户接触 .qCD(XZ+
collapse in prices 价格下泻;价格下挫;价格暴跌 Ytnk^/Z1L
collateral 抵押品 ^i^/d#
collateral bond 担保债券 0Y9\,y_
collateral loan 抵押贷款 Iw$7f kq
collateral security 附属抵押品 E(oI0*S.5
collection 征收;收取 7x^P 74
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 3QlV,)}
collection of betting duty 收取博彩税 ,VK! 3$;|
Collection Office [Inland Revenue Department] 收税处〔税务局〕 H"hL+F ^
collective consumption 集体消费 6- H81y3
Collector 收税主任 '_)NI
Collector of Rates 差饷征收官 a xT-
Collector of Stamp Revenue 印花税署署长 r,^}/<*
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 \wW'Hk=
combined surplus 合并盈余 (x7AV$N
combined visible and invisible trade account 有形及无形贸易合并帐目 P} =eR
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 iwb]mJUA
commemoration coin 具纪念性的硬币 @.T
w*t
commencement of winding-up 清盘开始 M
XB
fX
commerce and industry sub-index 工商分类指数 @o&.]FZs
commercial activity 商业活动 Gt{'` P,&9
commercial bank 商业银行 1o5DQ'~n
Commercial Bank Act of Norway 《挪威商业银行法》 4
qdLH^dX
Commercial Banks Law 《商业银行法》 {4u8~whLp
commercial borrowing 商业借款 d0(GE4+/
Commercial Code of Japan 《日本商法》 B/#tR^R
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 ofeSGx
commercial invoice 商业发票 iO^z7Y7
commercial letter of credit 商业信用证 WH Zz?|^
commercial loan 商业贷款;商业放款 0fc]RkHs"
commercial paper 商业票据 B- 63IN
commercial paper market 商业票据市场 }T!2IaAB
commercial registry 商业登记处 AEx|<E0
commercial return 商业回报 nsChNwPX
commercial sale 商业销售 W)rE_tw,|
commercialization 商品化 z0ULB?*"
commercially viable 具商业利益;有利可图 zPwU'TbF
Commerzbank AG 西德商业银行 ['F,
commission 佣金;委员会 rTJv>Jjld
Commission des Operations de Bourse of France 法国证券事务监察委员会 q3.L6M
commission house 佣金行;代办行 ). +!/x
commission payable 须付的佣金 JI1O(
commission rebate 佣金回扣 o* qF"xG
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 pPztUz/.
Commissioner of Banking 银行监理专员〔银监专员〕 ]V9z)uz
Commissioner of Estate Duty 遗产税署署长 J:M)gh~#
Commissioner of Inland Revenue 税务局局长 F12tOSfu*
Commissioner of Insurance 保险业监理专员 z!09vDB^
Commissioner of Rating and Valuation 差饷物业估价署署长 '8g/^Y@
commitment 承担;已承担的开支;承担额;承担项目 k&\YfE3*
commitment fee 承诺费 UloZo?
e`
Committee of the Hong Kong Association of Banks 香港银行公会委员会 IT \Pj_
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 oYWcX9R
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 IbRy~
Committee on Payment System [Hong Kong Monetary Authority] %\=oy=f
支付系统委员会〔香港金融管理局〕 !oXA^7Th6]
Committee on Unit Trusts [Securities and Futures Commission] #UN(R
单位信托委员会〔证券及期货事务监察委员会〕 U'iL|JRF
Commodities Dealers' Deposit Fund 商品交易商按金基金 t
>89(
k
Commodities Trading Commission 商品交易事务监察委员会 1c=Roiq
commodity 商品 xJ"CAg|B
commodity classification 商品分类法 ypxqW8Xe
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 ,z}wR::%
commodity dealer 商品交易商 o6e6Jw
commodity exchange 商品交易所 X8T7(w<0%f
Commodity Exchange Compensation Fund 商品交易所赔偿基金 \Yv<TzJ9
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 W68d"J%>_
commodity flow method 商品流动法;商品流通法 A:"J&TbBx
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 5- Q`v/w;
commodity futures contract 商品期货合约 H!dUQ
commodity market 商品市场 MxiU-
commodity tax 商品税 =l`xXma
commodity trading adviser 商品交易顾问 1\d$2N"
commodity trading adviser's representative 商品交易顾问代表 7#Qa/[? D
commodity trading advisory contract 商品交易顾问合约 -C$Z%I7 0
commodity warrant 商品期权证 _q([k_4h
commodity-based investment 以商品为基础的投资 )Qve[O
common fund 共同基金 <@CBc:j0
common property 分权共有财产 UV>^[/^O
common share 普通股 #&\hgsw/T
common stock 普通股 g;(r@>U.r
Commonwealth Bank of Australia 澳洲联邦银行 w;$@ </
Commonwealth Development Corporation 英联邦发展公司 S3"js4a
Commonwealth Finance Ministers Conference 英联邦财长会议 M%7H-^{
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 g0.D36
Commonwealth income tax 英联邦入息税 kmM4KP#&|
Commonwealth Preference 英联邦特惠制 4%WV)lt
communal property 公有财产;公有产业 G+=6]0HT
communication expenses 通讯费用 R6 wK'
Community Preference 欧共体特惠制 2aUz.k8o
commutation of pension 退休金的折算 ~Z5?\a2Ld
commuted gratuity 折算酬金 OT7F#:2`
commuted pension gratuity 经折算的退休酬金 z`uqK!v(K
Companies Act [United Kingdom] 《公司法令》〔英国〕 ak50]KYo
Companies Handbook 《上市公司手册》 `+b>@2D_
companies inspector 公司检查员 +j 5u[X
Companies Liquidation Account 公司清盘帐户 &?3?8Q\
Companies Ordinance: Information to be Included in a Rights Issue Prospectus zx\N^R;Jq
《公司条例:供股章程须载有的资料》 :>lica_
Companies Ordinance: Information to be Included in Prospectuses Regarding the Valuation of Land and Buildings 《公司条例:招股章程须载列有关土地或建筑物的评估的资料》 !l'Az3'J|
Companies Registration Officer 公司注册主任 F2yM2Ldx
Companies Registry 公司注册处 >Uvtsj#
Companies Registry Trading Fund 公司注册处营运基金 ,eRl
Z3T
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 %+$P<Rw7
Company Formation and Enforcement Division [Companies Registry] xmtbSRgK9
公司成立及条例执行部〔公司注册处〕 r
@~T}<I
company in which the public are substantially interested 由公众拥有相当权益的公司 -"5x? \.{m
company limited by guarantee 担保有限公司 &sL5Pt_
company limited by shares 股份有限公司 z]>aWH}$
company register 公司登记册 a34'[R
company registration fee 公司注册费 !D%*s,t\'
company with limited liability 有限法律责任的公司 2]NP7Ee8Z
company's memorandum 公司组织章程 !)tXN=(1a
company's reserve 公司储备 @M4~,O6-
comparative advantage 比较优势;比较利益 uAyj##H
compensation 补偿金;赔偿 Pi6C1uY6
Compensation Committee [Stock Exchange of Hong Kong Limited] sTqy-^e7
赔偿委员会〔香港联合交易所有限公司〕 +7<{yP6wU
compensation from insurance 保险赔偿 _u}v(!PI
compensation fund 赔偿基金 L{2\NJ"+u
compensation fund levy 赔偿基金征费 PK C``+Ki
compensation rate 补偿率 K_nN|'R-
Compensation Review Committee 赔偿检讨委员会 >c7/E
compensation scheme 赔偿计划 kETA3(h'
compensation trade 补偿贸易 ) iy>sa{
compensation value 补偿值 tZ[BfO
compensatory payment 补偿付款 '2]u{rr~+
competition and pricing strategy 竞争与定价策略 {549&]/o
competitive edge 竞争优势 &F\J%#{
competitive price 具竞争力的价格 }Iub{30mp
competitive tender 竞争性投标 8BNsh[+
Compliance Committee [Stock Exchange of Hong Kong Limited] ?w#
>Cs(
监察委员会〔香港联合交易所有限公司〕 I(Nsm3L
component of expenditure 开支组成部分 lGPC)Hu{`
Composite Consumer Price Index 综合消费物价指数 l{#m"S7J^
composite index 综合指数 iCN@G&rVw
composite rating 综合评级 6u7(}K
composite return form 综合报税表 uGl0z79
Composite Securities and Futures Bill 《证券及期货综合条例草案》 *wp'`3y}
composite tax return 综合报税表 !U>"H8}dv
composition 组合成分;债务重整协议 1s\10 hK1c
composition of earnings 收益组合成分 *ILS/`mdav
compound increase 复合增加率;复合增长率 q30WUO;
compound interest 复利 YH<F~F _
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 sNvT0
comprador note 买办票据 RYE::[O7
comprador order 买办付款令票 $},:z]%D
comprehensive income tax 综合所得税 LO.4sO
comptroller 审计主任 zx-+u7qKH
compulsory liquidation 强制清盘 :G^`LyOM
compulsory winding-up 强制清盘 ENC_#-1x
computation 计算;计算表 C4Z~9fzT
computational procedure 计算方法 T<54qe4`p
computer audit programme 电脑审计程序;电脑核数程序 1`O`!plD+
concentrated position 集中持仓量 O%o#CBf0
concentration risk 资金集中风险;集中融资风险 NG'VlT
concept stock 概念股 PR|Trnd&D
concession 特许权;宽减措施;优惠 Z55,S=i
concession contract 特许经营权合约 d?N"NqaN
concessionary rate 优惠率 kTiQO2H
concordat 协定;契约;国际监管条约 1>%SSQ
condition 条件
`4}!+fXQ
conditional endorsement 附有条件的背书 'VJMi5Y(-
conditional offer 有条件要约 gn%#2:=pVu
conditional sale agreement 有条件售卖协议 !+uMH!
conditions of tender 投标章程 'dWJ#9C
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》 phXVuQ
conduct of business standard 业务操守准则 6j"(/X|Ex5
Confidentiality Understandings 保密谅解文件 +8^9:w0}
confirmation letter 确认书 [=U7V;5($
confirmation of mail transfer 信汇证明书 20?i4h_
Confirmation of Payment 已缴税证明书 =V5.c+
confirmed letter of credit 保兑信用证 .yTk/x?
confirming bank 保兑银行 ,;+\!'lS
confiscation order 没收令 7Wb.(` a<
connected transaction 关连交易 A^ ,(Vyd
consensus capitalism 共识资本主义 8~HC0o\2
conservative investor 保守投资者 b V9Z[[\
consideration 代价;对价;约因 Ysr{1! K
consideration issue [listing method] 代价发行〔上市方式〕 B10p7+NBF
consideration other than cash 现金以外的代价 )sV#
b
consignee 收货人;代售人 TdKl`"Iy
consignment 托运;寄售 h*MR5qa
consignor 付货人;托运人;寄售人 "[[fQpe4@
consolidated account 综合帐目 ''5%5(Y.r
consolidated account expenditure 综合帐目开支 ~Y'e1w$`
consolidated balance sheet 综合资产负债表 m6;Xo}^w
consolidated cash deficit 综合现金赤字 Z}NAH`V`:+
consolidated cash surplus 综合现金盈余 'R,d?ikY
consolidated enterprises sectorial index 综合企业分类指数 ZC2C`S\xr
consolidated net earnings 综合净收益;综合净盈利 s=%HT fw
consolidated net profit 综合净利润;综合纯利 p,tB
consolidated policy 综合保单 xZ@Y`2A':
consolidated price 综合价格 Z$ftG7;P0
consolidated profit and loss account 综合损益帐;综合损益表 g~B@=R
consolidated public sector expenditure 公营部门综合开支 +W;B8^imG
consolidated revenue account 综合收入帐 vhL&az
consolidated shareholders' fund 综合股东资金 ^F" *;8$
consolidation of shares 股份合并 "L8V!M_e
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 awkVjyq X
consortium company 财团公司 izC>-
consortium loan 银团贷款 (Wx)YI
constant dollar figure 固定币值 Ap!UX=HBb
constant market price 固定市价 0H>Fyl2_
constant price 固定价格 7_K(xmK
constant price series 固定物价计算数列 ~JZLfw
constant rate 固定比率 /yykOvUO
constituent stock 成分股 VBH[aIW
constitution 章程;组织章程 Nb];LCx
construction output 建造产出量 %M`|0g}!
constructive trust 法律构定信托 {?!hUi+
consultant accountant 顾问会计师 |iwTzlt*#
consultant's fee 顾问费 g$ 2M|Q
Consultation Paper on Proposed Regulation on Share Margin Financing .R
gfP'M
《监管股票按贷财务的建议谘询文件》 J:(Shd'4D
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability 8^R>y
《有关联交所检讨董事资格的程序的谘询文件》 :%>8\q>UX
consumer behaviour 消费者行为 XS!ZTb>[
Consumer Council 消费者委员会 D{loX6
consumer credit financing operation 消费者信贷业务 =d5!O~}r>
consumer demand 消费者需求 gx6&'${=#
consumer durables 耐用消费品 I2W2B3D` c
consumer expenditure 消费开支 Vks,3$
consumer goods 消费品 NDg]s2T
consumer market 消费市场 J<BdIKCma
consumer price 消费物价 [e}]K:
Consumer Price Index [CPI] 消费物价指数 ky~ x4_y5
Consumer Price Index (A) 甲类消费物价指数 /y!Vs`PZ!
Consumer Price Index (B) 乙类消费物价指数 ,Tz
,)rY
Consumer Price Index Classification System 消费物价指数分类法 A0]o/IBz
Consumer Price Index Report 《消费物价指数月报》 XBY"7}
Consumer Price Index series 消费物价指数系列 h7y*2:l6
consumer price inflation 消费物价上涨 YSwD#jO0
Consumer Representative Action Fund 消费者集体诉讼基金 N|~&Q!A&
consumer sentiment 消费意欲
k9n
consumer spending 消费开支;消费支出 \6'A^cE/PX
consumption expenditure 消费开支 E{6}'FG+A
consumption pattern 消费模式 u]2k %TUY
consumption product 消费产品 [.Y=~)7FB
consumption tax 消费税 5rWRE-
contango 交易延期费;延期交割费;期货溢价 )m'_>-`^:
contingencies warrant 紧急拨款令;应急支款授权书 V")Q4h{
contingency 应急费用;意外开支准备金 ..T(9]h
contingency allowance 应急准备金 |X.z|wKT6
contingency sum 应急费用;意外开支准备金 q#a21~S<
contingent assets 或有资产 os.x|R]_
contingent debt 或有债权;待确定债务 CC09:L?
contingent interest 待确定的权益 eLTNnz
contingent liabilities 或有负债 {+[gf:Ev
contingent profit 或有利润 qN QsU
contingent right 或有的权利 [T%blaSX
continue to hold a deposit 继续持有存款 BdKtpje
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 FO5SXwx
continuing rent 连续租金 5`uS<[vA
continuing trustee 留任受托人 JdRs=#X
continuous licensing system 长期持牌制度 >'jM8=o*Ax
Continuous Net Settlement System [CNS System] 持续净额交收系统 CS{9|FNz
contra account 对销帐户 i\Vpp8<B
contra flow 资金回流 NN:TT\!v
contra item 对销项目 kb:C>Y8!sC
contra transfer 对销转拨 bn`zI~WS
contract 合约 RnrM
rOh
contract for difference 差价合约 j<KC$[Kt
contract for service 服务合约 vjb?N
contract for settlement 平仓合约 m#ie{u^
contract note 成交单据 :mrGB3x{
contract of copartnery 合伙合约 %PS-nF7v
contract of indemnity 弥偿合约 A;!FtD/
contract of insurance 保险合约 )2$_:Ek
contract of reinsurance 再保险合约 GVM#Xl}w9
contract price 合约价格 G8s`<:9*
contracting party 订约人;立约人;缔约国 0/6&2
contractual agreement 合约协议 ]]Z,Qu#<-
contractual commitment 合约承担 z3C^L
contractual joint venture 合约式联营企业 ul?BKV+3E
contractual mutual fund 合约互惠基金 qLP+@wbJ
contractual right 合约权利 _tk5?9Ykn
contractual savings fund 合约储蓄基金 vck$@3*
contributed surplus 实缴资本盈余 )
G{v>Z,
contribution 出资;供款;捐款;分担款项 )1vojp
4Za
contribution account 供款帐户 oW[,EW+u
contribution to gross domestic product 在本地生产总值中所占比率 &rl>{Uvq
contribution to investment 出资额 $Y`aS^IW
contribution to pension fund 退休金供款 nX~MoWH1
contributor 供款人;出资人;捐助人 -!0LIr:"
contributory 分担人 vxeT[/6i
contributory scheme 供款计划 8joQPHkI\
contrived cessation of business 有预谋的停业 )ziQ=k6d6
control 控制权;控制;管制 .vv*bx
control of a company 公司的控制权;公司控股权 8j'*IRj*q
control of business 业务的控制权 752wK|o0|;
controlled company 受控制公司 vdm?d/0(^
controller 控制人;控权人;会计长 ]~^/w}(K
controller of an authorized institution 认可机构控权人 8UIL_nPO
controlling company 控股公司 s=TjM?)
controlling interest 控制权益;控股权益 -T?IkL)
controlling officer 管制人员 PNKT \yd
controlling officer's report 管制人员报告 xu=B
controlling shareholder 控股股东;持有控股权的股东 _@N)]!\MgP
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》 [hL1PWKs
conventional lending 传统放款;常规放款 i .N1Cvp&
conversion 兑换;换算;转换〔证券〕 !_9$[Oq~
conversion factor 换算因数 h)rf6*hw
conversion of stock 公债的转换
i6d$/yP"
conversion rate 兑换率;换算率;转换价格〔证券〕 `I8^QcP
convertibility 可兑性;兑换性;自由兑换 ymZ/(:3_
convertibility undertaking 兑换保证 {+2cRr.
convertible 可兑换;可换股 'j_H{kQy
convertible currency 可兑换货币 6^|6V
convertible debenture 可转换债权证 :\U3bkv+
convertible loan stock 可转换股的债权股额 a<wZv-\Vau
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 f~FehN7
conveyance 转易;转易契;财产转让证书 U!/nD~A
conveyance of property 财产转让 b8.%? _?
conveyance on sale 售卖转易契 'pY;]^M
conveyancing fee 业权转易费 O ->eg
conveyancing scale charges 物业转易收费标准 fmJW d|
cooling-off period 冷静期 jw[BtRW
co-owner 共同拥有人;分权共有人 XKX,7
co-partner 共同合伙人 4Aew
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co-partnership 共同合伙 0Qp'} _
Copenhagen Stock Exchange 哥本哈根证券交易所 ,)$KS*f"*z
core capital 核心资本 N1~V +_mM
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons HF: T]n,
《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》 LUNs|\&
Core Principles for Effective Banking Supervision [Basle Committee] r^t{Ii~
《有效监管银行业的主要原则》〔巴塞尔委员会〕 1N!g`=}
cornering “夹仓”;轧空;囤积居奇 cN7z(I0[
corporate borrower 借款公司;借款机构 @$P!#z
corporate business 公司企业;公司业务 ;p
5v3<PC
Corporate Communications Department [Stock Exchange of Hong Kong Limited] 1Wk
EPj,
企业传讯部〔香港联合交易所有限公司〕 \83A|+k
corporate customer 公司客户 ^|GtO.
corporate dealer 公司交易商 n2mw@Ay!
Corporate Finance Division [Securities and Futures Commission] WcwW@cY7\
企业融资部〔证券及期货事务监察委员会〕 y8vH?^:%<
Corporate Finance (D.T.C.) Limited 协联财务有限公司 -1
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 L"h@`3o|
corporate governance 公司管治 !t
Oky
corporate income tax 公司所得税 g&3#22z
corporate investment adviser 公司投资顾问 uq4sbkP
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 SrtVoe[
corporate plan 公司计划 X8
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corporate practice 执业法团 bH/pa#G(
corporate profits tax 公司利得税 1?RCJ]e5
corporate savings 公司储蓄 8Wx@[!
corporate service tax 公司服务税 Om2X>/V%C
corporate signature 法团的签名 _P<lG[V
corporation 法团;公司 KWJgW{{v
corporation bond 公司债券 (oitCIV
corporation stock 公司股证;地方债券〔英国〕 G>,nZ/,A{
corporation tax 公司税 %lJiM`a
correction phase of stock market 股市调整期 rm=~^eB
Correctional Services Industries Suspense Account 惩教工业暂记帐 :{s%=\k {d
corrective affidavit 修正遗产申报誓章 {!1n5a3" 1
correspondent bank 代理银行 g!p_c
Cosmos Finance Limited 宇宙财务有限公司 k!/_/^{
cost 成本;费用;价格 1Bk*G>CX9(
cost centre 成本中心 @zynqh
cost competitiveness 成本竞争力 a\69,%!:
cost control 成本控制;成本管理 IR
dz(~CP
cost convention 原值成本法;成本惯例 z8(R.TB
cost effectiveness 成本效益;经济效益 4A/,X>W61
cost efficiency 成本效率 %HF$
cost element 成本要素 NhoS7 y(
cost flow 成本流转 zrU$SWU
cost input 投入资金 tOM3Gs~o6z
cost management information system 成本管理资料系统 4@]xn
cost of an asset 资产成本 #* gU[9U~
cost of borrowing 借贷成本 9LEilmPs
cost of capital 资本成本;资金成本 id tQXwa
cost of installation 安装费 te*Y]-&I|/
cost of issue 招股费用;发行股份费用 <,pLW~2-"
cost of living 生活费用 "h^#<bPN
cost of transmitting 传送费用 dA)4(0o8fD
cost overrun 成本超支 rrY{Jf9>
cost price 成本价格 H'0*CiHes
cost price structure 成本价格结构 +%#MrNM'
cost to the revenue 政府收入的损失;政府减少的收入 \8*,&ak%
cost-benefit analysis 成本效益分析 ,AbKxT
f2
cost-benefit study 成本效益研究 :@>br+S
cost-book company 以成本帐原则组成的公司 S`c]Fc
cost-effectiveness analysis 成本效益分析 {#*? S>DA
costing 成本计算;成本计算法 "26B4*
costing and pricing policy 成本及定价政策
#
5f|1O
costing exercise 成本计算工作 (C l`+ V
costing review 成本检讨 `,-hG
cost-of-living allowance 生活津贴 "T a9
cost-of-living index 生活指数;生活费用指数 LbV]JP
cost-plus pricing 成本加成定价法 IN|i)?rh
cost-push inflation 成本推动的通货膨胀 ,-7/]h,l
cost-recovery basis 收回成本的原则 OHP3T(Q5
cost-related charges 依成本而定的收费 {|5$1v
cost-related fee 依成本而定的收费 ?]\W8)
co-surety 共同担保人 0"kE^=
co-trustee 共同受托人 QK?2E
cotton futures 期棉 ?St=7a(D
Council of SEHK 联交所理事会 ) qyx|D
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 ~f=6?5.wa
counterclaim 反申索 dx13vZ3[U
counterfoil 联页〔收据〕;存根〔支票〕;票根 XW~ BEa
counter-guarantee 反担保 EK8E
counter-inflationary policy 反通货膨胀政策 QBfhyo_
countersignature 副署签名;连署签名 64!ame}n+
country debt provisioning 债务国坏帐准备 => uVp
country of beneficial ownership 实益拥有国 ~t${=o430
coupon 息票;赠券 }r~v,KDb
coupon rate 息票利率 ll(e,9.D
cover 保证金;承保范围;补仓 mF*?e/
cover note 临时保单 /h7>Z9T
cover short position 补仓;填平空仓 /+4^.Q*
coverage 保额;承保范围 FU5LYXCs
covered call 备兑认购期权 lpfwlB'~9
covered option 备兑期权 r%TLv
covered warrant 备兑认股权证 8)W?la8'p
crash 狂泻;暴跌;崩溃 ^/%o%J&