C: =R"tnjR
bW|y -GM
calendar year figure 历年数字 J"MJVMo$T
call 催缴通知;认购期权 ZIl<y{
call deposit 通知存款;活期存款 gk#rA/x
call loan 短期同业拆借;通知贷款 f+Go 8Lg=M
call margin 补仓;追加保证金 OXB-.<
call market 短期同业拆放市场 !/zj7z
!
call money 短期同业拆借;活期贷款 B" z5j
call option 认购期权;看涨期权 hH/O2
call price 赎回价格;提前赎回价 ?0a 0 R
call warrant 认购认股权证;回购认股权证 hdL2`5RFF
callable share 可收回股份;可兑付股份 MO/N*4U2
called up share capital 已催缴股本 n}?G!ySg
Canadian Dollar [CAD] 加拿大元 7A6sSfPUy
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 }b(e
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 -*2X YTe
cancellation price 取消费 LNE[c
cap 上限 x TZ5q*Hqx
capital 资本;资金 uSJP"Lw
Capital Accord 《资本协定》 pAuwSn#i
capital account 资本帐;非经常帐 mK-:laIL"
capital account commitment balance 资本帐承担额结余 1%`:8
Capital Adequacy Directive [CAD] 《资本充足指引》 '7R'fhiO/3
capital adequacy ratio [CAR] 资本充足比率 eV0S:mit
capital allowance 资本免税额 ]IV;>94[
capital alteration 资本变更 O :^[4$~
capital and liabilities ratio 资本负债比率 &/F[kAy
capital and liquidity requirement 资本与流动资金的规定 qI^jwl|k
capital appreciation 资本增值 (^9M9+L[i
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〕 ;I'/.gW;{
capital assets 资本资产 nL!@#{z
capital at risk 风险资本 B vc=gW
capital base 资本基础;资金基础 %5gJ6>@6Z
capital charges 资本支出;资本费用 88j
;7
capital commitment 资本承担 CK</2 w+
capital contribution certificate 出资证明书 2A|6o*s"
capital convergence 划一资本充足比率 9(WC#-,
capital cost 资本成本;建设成本;建设费用 KOx#LGz
capital cover 资本保证 rg}kxvu
capital deficit 资本亏绌;资本赤字 '4sD1LD~}
capital divided into shares 资本分成股份 1_C6KS
capital element 资本因素;资本部分 ]:s|.C%q I
capital equipment 资本设备 [#Vr)\n
capital expenditure 资本开支;非经常开支 auW]rwY
capital expenses 资本费用 O$/swwB!
capital financing 筹集资本;以非经常收入支付非经常开支的结算 T}[vfIJD
capital flow 资金流量 *,*qv^
capital formation 资本形成;集资 iGk{8Da<
capital formation figure 资本组合数字 {B.]w9
capital fund 资本基金 y3]"H(
capital gain 资本增益;资本增值 %ko 8P
capital gains tax 资本增值税 mU$7_7V~
capital goods 资本财货;资本货物 vKC&Qi ;
capital grant 非经常补助金;非经常拨款;建设补助金 HPKyAcS\
capital grant cycle 建设补助金周期 vq7%SEkES
capital injection 注入资本;注资 7F:;3c
capital input 投入资本 -%l,Zd9
capital intensity 资本密集度 Yj\yO(o/
capital intensive 资本密集 re J?38(
capital investment 资本投资 >L`mF_WG
Capital Investment Fund 资本投资基金 {~g
capital loss 资本损失 ,z)NKt#
capital maintenance 资本保值;资本保留 ss8v4@C
capital market 资本市场;资金市场 #!,`EU
capital market instrument 资本市场票据 86F+N_>Z
capital money 资本款项 12xP)*:$
capital money subject to a trust 信托财产资本 >8O=^7
capital movement 资本流动 Bqlc+d:
capital nature 资本性质 \Pmk`^T
capital outlay 资本支出 )#~fS28j
capital portion 资本部分 !!%nl_I(
capital profit 资本利润 m(:qZW
capital project 基本工程项目;非经常开支项目 Ec*7n6~9
capital receipt 资本收入 M~F2cXW
capital redemption 资本赎回 SfSEA^@|
capital redemption business 资本赎回业务 \<x_96jt!\
capital redemption contract 资本赎回合约 #@s~V<rW
capital redemption reserve 资本赎回储备 <" l;l~Y1
capital reduction 资本减缩;减资 , %O3^7i
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] `f+g A
股本削减计划〔香港联合交易所有限公司〕 E*CQG;^=N
capital repayment 偿还资本 !BuJC$
capital reserve 资本储备;后备资本 TcmZ0L^O
capital revenue 资本收益;非经常收入 Bl\kU8O-
capital spending 资本开支;资本支出;非经常开支 Atq2pL"
capital stock 股本 L)Ar{*xC
capital stock subscription 认缴股本;认购股本 }QW~.>`
capital subsidy 建设津贴;基本建设津贴 0a6z"K}
capital subvention 非经常资助金 G$9|aaf`1#
capital sum 资本额 Z*)Y:tk)b
capital tax 资本税 W<]Oo ]
capital transfer tax 资本转移税 T8TsKjqOZ
capital turnover 资本周转率 :gaeb8`t
capital value 资本价值 |Umfq:W`y_
capital works project 基本工程项目 DB'KIw
Capital Works Reserve Fund 基本工程储备基金 x0$:"68PW
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 6ilC#yyp
capitalization 资本化;资本总额 ]J=)pDrk
capitalization of interest 利息化作本金 /1#Q=T
capitalized interest 化作本金的利息 xWe1F2nY
capitalized loan 转作资本的贷款 vP)~j1
capitalized value 资本还原值;资本化价值 Rn_W|"
capitation grant 按人计算的补助金 lT!$\E$1
captive insurance business 专属自保保险业务 x&oBO{LNK,
car insurance 汽车保险 ^_h7!=W
Caribbean Development Bank 加勒比开发银行 wK`ieHmp
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] R6Z}/ m
意大利嘉利堡银行 Is6 _
cartel 同业联盟;卡特尔 ~2DV{dyj
cartelized rates system 联营式利率制度 a;T[%'in
cash 现金;现款 y{I[}$k
cash accounting system 现金会计制度 8 E+C:"
cash acquisition 以现金投资所得的资产 [Pc[{(
cash allowance 现金津贴 $SGA60q
cash assets 现金资产 o/9LK
cash at bank 银行现金;银行存款 53*, f
cash balance 现金结余 z "$d5XR
cash basis 现金收付制;收付实现制 !Fg4Au
cash basis accounting 现金收付制会计;收付实现制会计 4FE@s0M,
cash bonus 现金红利 rjQhU%zv
cash book 现金出纳帐;现金簿 (s@tU>4U
cash client 现金客户 :tqm2t
cash commission rebate 现金回佣 x`6^+>y^
cash compensation 现金补偿 Sc$8tLDLj
cash contribution 现金承担额;现金分担额 -@V"i~g<e
cash cost 直接费用;现金成本 FO>( QLlH
cash coupon 现金礼券 mS~ ]I$
cash credit 现金信贷 UK_aqB
cash deficit 现金赤字 DcR}pQ(e
cash deposit and withdrawal 现金收支 5h=TV
cash disbursement journal 现金支出日记簿 =<zSF\Zr_
cash disbursement slip 现金支出传票;现金支出单 C"^hMsU8
cash flow 现金流量;银根 X8SRQO^
cash flow lending 流动现金放款;无抵押融资 r{2].31'
cash flow statement 现金流量表;现金流动表 V52C,]qQH
cash flow surplus 现金流量盈余 l8AEEG8>
cash in hand 库存现金;手头现金 ZIL|
.<8I
cash in till 备用现金 n$|c{2]=
cash in transit 运送中现金;在运现金 z vb}p
cash input 投入现金 9C)3
b3
cash input figure 现金投入数字 /b:t;0G
cash limit 现金支出限额;现金限额 i Kk"j
cash margin 现金保证金 +=~%S)9F
cash market 现货市场;现金交易市场 O:^LQ
cash offer 现金要约;现金补偿额 oSA*~ N:
cash payment 现金付款;现金支付 C| L^Ds0
cash position 现金头寸 $7DcQ b9
cash price 现金价格 $n#Bi.A
j
cash receipts journal 现金收入日记簿 %::deV7
cash receiving slip 现金收入传票;现金收入单 dbuJ~?D,
cash settlement 现金结算 6+B{4OY
cash surplus 现金盈余 'tu@`7*
cash with order 订货付现;凭票即付 /sT
^lf=
cashier's order 银行本票 cI%"Ynq"3
cashier's order outstanding 未承兑的银行本票 Q6!v3P/h
cash-limited subhead 有现金支出限额的分目
^*xHy`
cash-sweep 现金彩票活动 M |({
4C
casual client “散客”;“散户” %w8GGm8^/
CCASS Depository 中央结算系统证券存管处 _:Jp*z
CCIC Finance Limited 中芝兴业财务有限公司 oS#'u1k
cedant 分出者 {pb9UUP2
ceding company 分出公司 H&=n:'k^
ceding insurer 分出保险人 sL AuR
ceiling 上限 :EmQ_?( ^
ceiling price 最高限价 ){
central bank 中央银行 }uI7\\S
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 #3Ej0"A@-B
central banking 中央银行业务 >'}=.3\
central banking function 中央银行职能 ey\m)6A$
Central Clearing and Custodian System 中央结算及托管系统 E R]sDV
Central Clearing and Depository System 中央结算及存管系统 BF@5&>E
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 {s8U7rmML
central clearing house 中央结算所 << ;HY}s
central clearing system 中央结算制度;集体交收系统 B?#k W!wj
central custody system 中央托管系统 "o{)X@YN]
central depository 中央存管处 I& M36f
central depository system 中央证券存管制度 jH&_E'XMX
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 _))I.c=v
central rate 中央汇率;中心汇率 GT'7,+<?N
Central Registration Hong Kong Limited 香港中央证券登记有限公司 Zv| p>q`R2
Central Tender Board 中央投标委员会 0939i_
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 hH1lgc
centralized budgetary and payments system 集中预算及支付制度 EzIs@}
centred 12-month moving average 十二个月定位移动平均数 2T@L{ ql
certificate of approval 批准证明书 1 O7]3&L@
certificate of beneficial entitlement to property 资产权益证书 0Ws;|Yg
certificate of compliance 合格证明书;合约完成证明书 :/v,r=Y9p
certificate of deposit [CD] 存款证 cZgMA8
F
certificate of exemption from estate duty 豁免遗产税证明书 `D)Lzm R
certificate of incorporation 公司注册证书;法团注册证书 ,]Ro',A&
certificate of incorporation of registered trustees 注册受托人法团证书 }{5mH:
certificate of indebtedness [CI] 负债证明书 wMz-U- z
certificate of insurance 保险证书 v0Ai!#
certificate of interest 权益证明书;息票 iIsEQh
certificate of means 资产证明书 I%9bPQ
certificate of participation 参与证明书 3T|Y}
certificate of payment of profits tax 缴付利得税证明书 Ts(t:^
certificate of preference 特惠税证 j1puB
certificate of rateable value 应课差饷租值证明书 bR`rT4.F
certificate of registration 登记证书;注册证明书 Sk/#J!T8{
certificate of satisfaction 清偿证明书 (S
k#x
certificate of transfer 转让证明书 ]^:hyOK
certificate to bearer 不记名证明书 Re*|$r#
certification 核证 ,\o<y|+`S
certification fee 核证费 n$XdSh/
certified cheque 经银行证明可兑现的支票 y !<'rg
certified public accountant [CPA] 执业会计师 .!(,$'(@=
certified statement 经证明的报表 Z&FkLww
cessation of business 停业 x"
'KW
(
cession 分保 K DYYB6|
C.F. Finance Company Limited 浙一财务有限公司 {)V? R
chance 机会;中彩机会 >*dQqJI
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 kDzj%sm!
change of domicile 迁册 *me,(C
change to estimates 修订预算 xMDrE?
change to the approved estimates of expenditure 核准开支预算的变动 *O@sh
charge 费用;押记;抵押 4E=0qbt8
charge number 税单号码 \Z)#lF|^
charge on assets 资产的征税 4!l
sk:R
charge upon general revenue 从政府一般收入中拨款支付 FUaI2
chargeable 可予征收;应课税的 +7Yu^&
chargeable agreement for sale 可予征收印花税的买卖协议 hCzjC|EO~
chargeable income 应课税入息 #(%t*"IY;
chargeable normal trading receipt 应课税的一般营业收入 )n7|?@5U
chargeable profit 应课税利润 |l|_dn
chargeable to tax 应课税 9W*.lf
charged to... 记入……帐目 V43nws"4
chargee 承押记人 3{<R5wUo"
charge-holder 受押人 E'5Ajtw;
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 aSOU#Csx
charging order 押记令 `gBD_0<T7
chargor's right 押记人的权利 _QR
g7
charitable donation 慈善捐款 8>UKIdp
charitable trust 慈善信托 Fr-[UZ~V
charity property 慈善财产 :GQUM 6
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 I4)Nb WQ
charter 章程;特许权 k$C"xg2
charter of incorporation 成立章程 Dp*:Q){>E
chartered accountant 特许会计师 8q?;2w\l
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 7zD- ?%
Chartered Institute of Public Finance and Accountancy [United Kingdom] NQ?x8h3
特许公共财政及会计学会〔英国〕 I-xwJi9?,
charterer 承租人 Kw)KA^KF
Chase Manhattan Asia Limited 美国大通亚洲有限公司 ~&1KrUu&
Chase Manhattan Bank 美国大通银行 cV-i*L4X
chattels 实产 P7z:3o.
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 ~32Pjk~
Che Hsing Finance Company Limited 浙兴财务有限公司 6wPeb~{
check-and-balance system 制约平衡制度 FbveI4
Chekiang First Bank Limited 浙江第一银行 /H')~!Yz
cheque 支票 2Ok?@ZdjA{
Chiao Yue Finance Company Limited 侨裕财务有限公司 Bg-VCJI<
Chiba Bank, Ltd. 千叶银行 a`#S|'oatC
Chicago Board of Options Exchange 芝加哥期权交易所 MDk*j,5V
Chicago Board of Trade 芝加哥交易所 +%P t_
Chicago Mercantile Exchange 芝加哥商品交易所 Vo%Yf9C
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 *|mz_cKu
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 |U#DUqw
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 9Uk(0A
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 /I`3dWL
child allowance 子女免税额 1t+%Gv^sK
China & South Sea Bank Limited 中南银行 tJ"az=?
China Affairs Committee [Hong Kong Futures Exchange Limited] XdpF&B&K7Q
中国事务委员会〔香港期货交易所有限公司〕 RU6KIg{H
China concept stock 中国概念股 j")FaIM
China Construction Bank 中国建设银行
l^P#kQA
China Development Division [Stock Exchange of Hong Kong Limited] c15r':.5
中国发展科〔香港联合交易所有限公司〕 "3SWO3-x
China Economic News 《中国经济新闻》 AM'gnP>
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 *8PN!^
China State Bank Limited 国华商业银行 q/$GE,"
Chinatrust Commercial Bank, Limited 中国信托商业银行 \^LWCp,C"
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 r@iASITX
Chinese Bankers Club, Hong Kong 香港银行华员会 > @+#
Chinese Banks' Association 香港华商银行公会 X(]Zr
Chinese Gold and Silver Exchange Society 金银业贸易场 [B,'=,Hbs
Chinese New Year bonus 年奖;年终花红 %swR:Bv
chit fund 银会 <s_=-"
il
Chiyu Banking Corporation Limited 集友银行有限公司 ?4 qkDtm
Chiyu Finance Company Limited 集友财务有限公司 BEWro|]cM
Cho Hung Finance Limited 朝兴金融有限公司 l7z6i*R
choses in action 无形动产;据法权产 atyu/+U'}
chronological book 序时帐簿 1Y#HcW&
Chubu Securities Finance Company 中部证券金融公司 3[r";Wt#
Chung Khiaw Bank Limited 崇侨银行 Z'Q*L?E8M
Chung Nan Finance Company Limited 中南财务有限公司 {b1UX9y
Chuo Trust & Banking Co., Ltd. 中央信托银行 c`
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2h#
Chuo Trust Asia Limited 中央信托亚洲有限公司 FI8k;4|V
Citibank, N.A. 万国宝通银行 n$4|PO$X
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 <c+K3P'3?
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 X8b|]Nr
Citicorp International Limited 万国宝通国际有限公司 [SkKz>rC
civil debt 民事债项 qgx?"$ Z
Civil Service Pension Reserve Fund 公务员退休金储备基金 :6Pnie
claim 申索;索偿;债权 =NZ[${7mq
claim equalization fund 申索平衡基金 D<t~e$ H
claim for refund of property tax 申请发还物业税 SauH>
claim of debt 债权申索 dv, C6t2
claim on bank 对银行的债权 ?g3 ]~;#
claim to dividend 摊还债款申索 fywvJ$HD]L
claimant 申索人;索偿人 k9mi5Oc
claims statistics 申索统计数字 *_1[[~Aw
class of insurance business 保险业务类别 @uM EXP
class of property 财产类别 \0ov[T N.>
claw-back 递减率 !,Nwts>m
clearance cost 清拆成本 R"3
M[^
clearing 结算;票据交换;清算 'tm$q/&
clearing account 结算帐户 g6%Z)5D]!
clearing and settlement system 结算和交收系统 JO=1ivZl
clearing balance 结算差额 #f*g]p{
clearing bank 结算银行 ,."b3wR[w
clearing cheque 交换支票 C#;@y|Rw
clearing house 结算所;票据交换所 ', {7%G9
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统
oq$w4D0Z
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 (e9fm|n!)|
clearing member 结算会员 +?[BU<X6u
Clearing Members' Fund 结算会员基金 _6MdF<Xb/
clearing participant 结算参与者 B[F-gq-
clearing rebate 结算费用的回佣 ka/XK[/'
Clearing Rules [SEHK Options Clearing House Limited] 02\JzBU
《结算规则》〔联交所期权结算所有限公司〕 m!O;>D
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 Yp1bH+/u
Clerk to the Board of Review 税务上诉委员会书记 }HRK?.Vj:
client 客户;委托人;当事人 nWJ:=JQ i"
client agreement 客户协议 Tf x :"u
client confidentiality 客户保密的责任 5f^>b\8+ |
client money 客户款项 zN{JJ3-
client statement 客户结单 R J~%0
clients fund 客户资金 UXH"si:
close 结算;收市;收盘 P=`1 rjPE
close a position 平仓;轧平头寸 8uch i
close company 股份不公开的公司 _<zfQZai
close higher 收市时价位较高 L9FHgl?
close lower 收市时价位较低 hO#t:WxFI
close mixed 收市时荣辱互见 he$XLTmr:
close of exchange 交易所停市 X}cZxlqc
close of financial year 财政年度终结 uLk]LT
close out 平仓 ?WpenUWk
close out a long position 平长仓 )R?;M
close out a short position 平空仓 ]]BOk
close steady 收市时价格稳定 {2
%aCCV
close the gap 弥补差距 F[Q!d6
closed position 平仓 (qBvoLkF9N
closed-end investment corporation 股份固定的投资公司 ys'T~Cs
close-out price 抛售价格 @I-Lv5
closing account 决算帐户 v,OpTu:1
closing balance 期终结余;收市结余 u6Je@e_!
closing price 收市价;收盘价 --fFpM3EvS
closing quotation 收市价;收市行情 1J}8sG2`
closing rate 收市汇价;收盘汇率 y(a!YicA?
closing transaction 平仓交易 QI}E4-s8
clothing levy 成衣税 U#
JIs
club deposit 零存整付存款 wO.iKX;
Code of Aid 《资助则例》 Q@-ovuxi
Code of Banking Practice 《银行营运守则》 XK
ApLz
Code of Best Practice [Stock Exchange of Hong Kong Limited] >cN~U3
《最佳应用守则》〔香港联合交易所有限公司〕 -*a?<ES`
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〕 3yA2WW
Code of Conduct for Persons Registered with the Securities and Futures Commission bZ 443SG
《证券及期货事务监察委员会注册人操守准则》 /6+NU^
code of practice 实务守则;经营守则;执业守则 -#s [F S
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 L}sx<=8.m
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 p
fT60W[m
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 (Yb[)m>fQ}
Code on Pooled Retirement Funds 《集资退休基金守则》 jS<_ )
Code on Share Repurchases [Share Repurchase Code] P"_$uO( 5x
《公司购回本身股份守则》〔《股份购回守则》〕 ;V5yXNQ
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 ~9\zWRh
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 5x8+xw3Eh
co-debtor 共同债务人 #1.YKo
co-financing scheme 共同融资计划 {ZsdLF#
cognizance 证明令 :5fAPK2r<
coin 硬币 ve6w<3D@
coin replacement programme 硬币取缔计划 :6{`~=
coin set 套装硬币 x@>&IBiL
coinage 硬币 Ts$@s^S]
Coinage Security Fund 硬币发行基金 X"aEJ|y
cold call 主动与准客户接触 P\nC?!Q%c
collapse in prices 价格下泻;价格下挫;价格暴跌 gI]GUD-
collateral 抵押品 w5=tlb
collateral bond 担保债券 S9| a$3K'
collateral loan 抵押贷款 sTRJ:fR
collateral security 附属抵押品 MV>$BW
collection 征收;收取 I=DxRgt
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 ?.=}pAub
collection of betting duty 收取博彩税 qJ4T]FVN
Collection Office [Inland Revenue Department] 收税处〔税务局〕 Z{6kWA3Kk
collective consumption 集体消费 ~|ss*`CT
Collector 收税主任 "Z=5gj
Collector of Rates 差饷征收官 >Z.\J2wM<j
Collector of Stamp Revenue 印花税署署长 ^' M>r(t
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 q.YfC
combined surplus 合并盈余
D L'iS
combined visible and invisible trade account 有形及无形贸易合并帐目 )\uO9PB[O
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 UBv@+\Y8m
commemoration coin 具纪念性的硬币 =ONHKF[UJ
commencement of winding-up 清盘开始 tCG76LH
commerce and industry sub-index 工商分类指数 3*UR3!Z9
*
commercial activity 商业活动 Kf tgOG
f
commercial bank 商业银行 1 rs&74-
Commercial Bank Act of Norway 《挪威商业银行法》 u"1rF^j6k
Commercial Banks Law 《商业银行法》 X1{[}!
commercial borrowing 商业借款 C'yppl%
Commercial Code of Japan 《日本商法》 \%Ves@hG>
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 C)'q
QvA
commercial invoice 商业发票 Isy'{-H
commercial letter of credit 商业信用证 z!;1i[|x
commercial loan 商业贷款;商业放款 ~Nf})U
commercial paper 商业票据 lKWPTCU
commercial paper market 商业票据市场 Y6i _!z[V[
commercial registry 商业登记处
_A13[Mt3
commercial return 商业回报 xL|;VyD
commercial sale 商业销售 S"Lx%
commercialization 商品化 j>uj=B@
commercially viable 具商业利益;有利可图 ;V^pL((5J
Commerzbank AG 西德商业银行 ,Ys"W x
commission 佣金;委员会 <f CKUc
Commission des Operations de Bourse of France 法国证券事务监察委员会 n1
6 `y}
commission house 佣金行;代办行 X@@8"@/u|*
commission payable 须付的佣金 (C4fG@n
commission rebate 佣金回扣 cdqB,]"
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 akw,P$i
Commissioner of Banking 银行监理专员〔银监专员〕 z#BR5jF
Commissioner of Estate Duty 遗产税署署长 _@S`5;4x
Commissioner of Inland Revenue 税务局局长 ~{sG| ;/!*
Commissioner of Insurance 保险业监理专员 K\"R&{+=
Commissioner of Rating and Valuation 差饷物业估价署署长 V%$/#sza
commitment 承担;已承担的开支;承担额;承担项目 Ookh<ES>
commitment fee 承诺费 bR@p<;G|
Committee of the Hong Kong Association of Banks 香港银行公会委员会 Y0?5w0{
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 s0Z
uWVip
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 Eu"_MgD
Committee on Payment System [Hong Kong Monetary Authority] 6aM*:>C"
支付系统委员会〔香港金融管理局〕 rZ8`sIWQt
Committee on Unit Trusts [Securities and Futures Commission] ODZ|bN0>
单位信托委员会〔证券及期货事务监察委员会〕 W9NX=gE4
Commodities Dealers' Deposit Fund 商品交易商按金基金 lHgs;>U$
Commodities Trading Commission 商品交易事务监察委员会 dy_:-2S
commodity 商品 =zQN[
commodity classification 商品分类法 ;WR,eI..
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 q,
O$ %-70
commodity dealer 商品交易商 g}@OUG"D
commodity exchange 商品交易所 YPHS1E?
Commodity Exchange Compensation Fund 商品交易所赔偿基金 %|s+jeUDn|
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 tcxcup%
commodity flow method 商品流动法;商品流通法 >EY3/Go>
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 cnTaJ/o
commodity futures contract 商品期货合约 /SYw;<=
commodity market 商品市场 ,VO2a mI
commodity tax 商品税 e7wSOs
commodity trading adviser 商品交易顾问 &b:1I7Cp*
commodity trading adviser's representative 商品交易顾问代表 vVOh3{e|
commodity trading advisory contract 商品交易顾问合约 "AE5
V'
commodity warrant 商品期权证 |i++0BU
commodity-based investment 以商品为基础的投资 s[UHe{^T
common fund 共同基金 Gz.|]:1
common property 分权共有财产 JtER_(.
common share 普通股 XI^QF;,
common stock 普通股 3Z1CWzq(
Commonwealth Bank of Australia 澳洲联邦银行 om1eQp0N
Commonwealth Development Corporation 英联邦发展公司 O%bEB g
Commonwealth Finance Ministers Conference 英联邦财长会议 ](hE^\SC
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 KCs[/]
Commonwealth income tax 英联邦入息税 ]\|VpIg
Commonwealth Preference 英联邦特惠制 -B +4+&{T
communal property 公有财产;公有产业 0Vx.nUQ
communication expenses 通讯费用 B
{>7-0
Community Preference 欧共体特惠制 A0Qb 5e
commutation of pension 退休金的折算 E>K!Vrh-L
commuted gratuity 折算酬金 <7~'; K
commuted pension gratuity 经折算的退休酬金 YOcO4
Companies Act [United Kingdom] 《公司法令》〔英国〕 q@{Bt{$x
Companies Handbook 《上市公司手册》 4t=G
companies inspector 公司检查员 c
Vc-
Companies Liquidation Account 公司清盘帐户 'dn]rV0(C
Companies Ordinance: Information to be Included in a Rights Issue Prospectus ff^=Ruf$
《公司条例:供股章程须载有的资料》 %KLpig
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》 w(L4A0K[
Companies Registration Officer 公司注册主任 s%W C/ZK
Companies Registry 公司注册处 j:v@pzTD
Companies Registry Trading Fund 公司注册处营运基金 K|epPGRr
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 yU*8|FQbP
Company Formation and Enforcement Division [Companies Registry] .6Pw|xu`Pw
公司成立及条例执行部〔公司注册处〕 h'{ C[d
company in which the public are substantially interested 由公众拥有相当权益的公司 iUN Ib
company limited by guarantee 担保有限公司 #pnI\
company limited by shares 股份有限公司 ,0!}7;j_c
company register 公司登记册 'd9INz.
company registration fee 公司注册费 #AJM6* G9
company with limited liability 有限法律责任的公司 9w7n1k.
company's memorandum 公司组织章程 4\iOeZRf
company's reserve 公司储备 dl.p\t(1
comparative advantage 比较优势;比较利益 fumm<:<CLO
compensation 补偿金;赔偿 [DI+~F
Compensation Committee [Stock Exchange of Hong Kong Limited] C&(N
I
赔偿委员会〔香港联合交易所有限公司〕 Wi)_H$KII
compensation from insurance 保险赔偿 8<QdMkI
compensation fund 赔偿基金 .(cw>7e3D
compensation fund levy 赔偿基金征费 xqu}cz
compensation rate 补偿率 Fj2BnM3#
Compensation Review Committee 赔偿检讨委员会 },{$*f[
compensation scheme 赔偿计划 (@fHl=! Za
compensation trade 补偿贸易 z7fp#>uw
compensation value 补偿值 \!.B+7t=I
compensatory payment 补偿付款 9y"@(
competition and pricing strategy 竞争与定价策略 inMA:x}cF1
competitive edge 竞争优势 ^ @s1Z7
competitive price 具竞争力的价格
dy%;W%
competitive tender 竞争性投标 Q{>+ft U
Compliance Committee [Stock Exchange of Hong Kong Limited] N/"{.3{W
监察委员会〔香港联合交易所有限公司〕 BYL)nCc
component of expenditure 开支组成部分 0d)M\lG
Composite Consumer Price Index 综合消费物价指数 IL#"~D?
composite index 综合指数 hF~n)oQ
composite rating 综合评级 `ts$(u.w
composite return form 综合报税表 k8&;lgO'
Composite Securities and Futures Bill 《证券及期货综合条例草案》 k<CJ{u0<
composite tax return 综合报税表 7rc0yB
composition 组合成分;债务重整协议 &[?\k>
composition of earnings 收益组合成分 'CM|@Zz%
compound increase 复合增加率;复合增长率 K7_UP&`=J
compound interest 复利 P^~yzI
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 pZ.ecZe/
comprador note 买办票据 /$Nsd
comprador order 买办付款令票 p_gm3Q
comprehensive income tax 综合所得税 cKca;SNql1
comptroller 审计主任 #4<SAgq
compulsory liquidation 强制清盘 $Vg>I>i
compulsory winding-up 强制清盘 y&$A+peJ1
computation 计算;计算表 J5K^^RUR
computational procedure 计算方法 oq
Xg
computer audit programme 电脑审计程序;电脑核数程序 K<3A1'_
concentrated position 集中持仓量 GY'%+\*tj
concentration risk 资金集中风险;集中融资风险 Ko<:Z)PS
concept stock 概念股 iHM%iUV
concession 特许权;宽减措施;优惠 I3L<[-ZE
concession contract 特许经营权合约 0*3R=7_},o
concessionary rate 优惠率 JYI,N
concordat 协定;契约;国际监管条约 oWT3apGO
condition 条件 hE D}h![
conditional endorsement 附有条件的背书 pI\]6U
conditional offer 有条件要约 0
1rK8jX
conditional sale agreement 有条件售卖协议 &jJL"gq"
conditions of tender 投标章程 rpha!h>w1%
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》 ~Fcm[eoC
conduct of business standard 业务操守准则 +5*95-;0
Confidentiality Understandings 保密谅解文件 D%pF;XY
confirmation letter 确认书 F v2-(
confirmation of mail transfer 信汇证明书 'o2Fa_|<#
Confirmation of Payment 已缴税证明书 %YscBG
confirmed letter of credit 保兑信用证 VscE ^'+
confirming bank 保兑银行 Ynj,pl
confiscation order 没收令 <)H9V-5aZ
connected transaction 关连交易 ~q.F<6O
consensus capitalism 共识资本主义 }o(-=lF
conservative investor 保守投资者 ?);v`]
consideration 代价;对价;约因 *w\W/ Y
consideration issue [listing method] 代价发行〔上市方式〕 `*R:gE=
consideration other than cash 现金以外的代价 Wqw1J=]
consignee 收货人;代售人 |0b`fOS
consignment 托运;寄售 Xl#ggub?
consignor 付货人;托运人;寄售人 ![=yi
tB
consolidated account 综合帐目 IOmfF[
consolidated account expenditure 综合帐目开支 904}Jh,
consolidated balance sheet 综合资产负债表 KkbD W3-
consolidated cash deficit 综合现金赤字 wlqksG[B
consolidated cash surplus 综合现金盈余 Ow,w$0(D
consolidated enterprises sectorial index 综合企业分类指数 "<1{9
consolidated net earnings 综合净收益;综合净盈利 oD.Cs'
consolidated net profit 综合净利润;综合纯利 L#sMSVC+
consolidated policy 综合保单 '-~~-}= sJ
consolidated price 综合价格 ,#9PxwrO
consolidated profit and loss account 综合损益帐;综合损益表 zRr*7G
consolidated public sector expenditure 公营部门综合开支 aX'*pK/-
consolidated revenue account 综合收入帐 c-5)QF) z
consolidated shareholders' fund 综合股东资金 3F2w-+L
consolidation of shares 股份合并 /nA{#HY
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 $'M!HJxb
consortium company 财团公司 x'<X!gw
consortium loan 银团贷款 NZ0;5xGR
constant dollar figure 固定币值 w<(pl%
constant market price 固定市价 /y}xX
constant price 固定价格 '5$b-x6 F
constant price series 固定物价计算数列 )Ql%r?(F+
constant rate 固定比率 2c*GuF9(0
constituent stock 成分股 /82b S|
constitution 章程;组织章程 zQd
2
construction output 建造产出量 SE %pw9
constructive trust 法律构定信托 %*}(}~
consultant accountant 顾问会计师 @\#td5'
consultant's fee 顾问费
_w+Qy.
Consultation Paper on Proposed Regulation on Share Margin Financing (f"4,b^]
《监管股票按贷财务的建议谘询文件》 1=V-V<
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability l]8uk^E
《有关联交所检讨董事资格的程序的谘询文件》 MQ8J<A Pf-
consumer behaviour 消费者行为 y}|s&4Sq
Consumer Council 消费者委员会 ]}Yl7/gM1}
consumer credit financing operation 消费者信贷业务 oCz/HQoBk
consumer demand 消费者需求
.?$gpM?i
consumer durables 耐用消费品 k9L;!TH~1K
consumer expenditure 消费开支 Ysv"
6b}
consumer goods 消费品 i9x+A/o[
consumer market 消费市场 >z@0.pN]7
consumer price 消费物价 _oeS Uzq.
Consumer Price Index [CPI] 消费物价指数 oOFVb5qoFU
Consumer Price Index (A) 甲类消费物价指数 Cw&KVw*
Consumer Price Index (B) 乙类消费物价指数 = dN@Sa/
Consumer Price Index Classification System 消费物价指数分类法 a\*yZlXKs
Consumer Price Index Report 《消费物价指数月报》 +
{'.7#
Consumer Price Index series 消费物价指数系列 {)sdiE
consumer price inflation 消费物价上涨 Zj'9rXhrM1
Consumer Representative Action Fund 消费者集体诉讼基金 }O
p;
g^W
consumer sentiment 消费意欲 CpTjJXb
consumer spending 消费开支;消费支出 9hyn`u.
consumption expenditure 消费开支 JB<t6+"rD
consumption pattern 消费模式 CU!Dhm/U
consumption product 消费产品 o ^uA">GH
consumption tax 消费税 dk^~;m#iN
contango 交易延期费;延期交割费;期货溢价 `Urhy#LC
contingencies warrant 紧急拨款令;应急支款授权书 \s\?l(ooq"
contingency 应急费用;意外开支准备金 hM!a_'
contingency allowance 应急准备金 G' 1'/
contingency sum 应急费用;意外开支准备金 5)X=*I
contingent assets 或有资产 1< ?4\?j
contingent debt 或有债权;待确定债务 B%68\
contingent interest 待确定的权益 6ik$B
contingent liabilities 或有负债 v`T
c}c '
contingent profit 或有利润 E!F^H^~$8
contingent right 或有的权利 -mh3DhJ,
continue to hold a deposit 继续持有存款 cU
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 }x,S%M-
continuing rent 连续租金 |Y.?_lC
continuing trustee 留任受托人 UPGtj"2v-
continuous licensing system 长期持牌制度 );YDtGip J
Continuous Net Settlement System [CNS System] 持续净额交收系统 0> \sQ,T
contra account 对销帐户 eyxW 0}[
contra flow 资金回流 #O&8A
contra item 对销项目 Pg{J{gn
contra transfer 对销转拨 m]&SN z=
contract 合约 t6t!t*jO
contract for difference 差价合约 7d\QB(~
contract for service 服务合约 * v#o
contract for settlement 平仓合约 rvM {M/4
contract note 成交单据 dc'Y`e
contract of copartnery 合伙合约 k}rbim
contract of indemnity 弥偿合约 B#R|*g:x
contract of insurance 保险合约 %z$#6?OK^
contract of reinsurance 再保险合约 e' <)V_
contract price 合约价格 ia?
c0xL
contracting party 订约人;立约人;缔约国 fV~[;e;U.
contractual agreement 合约协议 U$UIN#
contractual commitment 合约承担 0*v2y*2V
contractual joint venture 合约式联营企业 B<C&xDRZ0
contractual mutual fund 合约互惠基金 8FhdN
contractual right 合约权利 w!XD/jN
contractual savings fund 合约储蓄基金 )U#K
contributed surplus 实缴资本盈余 @(lh%@hO
contribution 出资;供款;捐款;分担款项 }-`4DHgq
contribution account 供款帐户 *NQ/UXE
contribution to gross domestic product 在本地生产总值中所占比率 w2'5#`m
contribution to investment 出资额 4&iCht
=
contribution to pension fund 退休金供款 P2nu;I_&
contributor 供款人;出资人;捐助人 I`#JwMU;m
contributory 分担人 ss-D(K"
contributory scheme 供款计划 w2J<WC+_<
contrived cessation of business 有预谋的停业 Bbp|!+KP{(
control 控制权;控制;管制 K<J9~
control of a company 公司的控制权;公司控股权 ~QVH<`sn
control of business 业务的控制权 >R=|Wo`Ri
controlled company 受控制公司 T]$U""
controller 控制人;控权人;会计长 g\AY|;T
controller of an authorized institution 认可机构控权人 fc@A0Hf
controlling company 控股公司 j+YJbL v
controlling interest 控制权益;控股权益 DV{=n C
controlling officer 管制人员 )`}:8y?
controlling officer's report 管制人员报告 :Tq~8!s
controlling shareholder 控股股东;持有控股权的股东 [/ZO q
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》 :@&/kyGH
conventional lending 传统放款;常规放款 Xm&L
BX
conversion 兑换;换算;转换〔证券〕 c`Wa^(
conversion factor 换算因数 [Nq*BrzF
conversion of stock 公债的转换 .e5Mnd%$M
conversion rate 兑换率;换算率;转换价格〔证券〕 xezcAwW
convertibility 可兑性;兑换性;自由兑换 92-I~
!d
convertibility undertaking 兑换保证 F1hHe<)
convertible 可兑换;可换股 =w^M{W.w
convertible currency 可兑换货币 QCJM&
convertible debenture 可转换债权证 !o-@&q
convertible loan stock 可转换股的债权股额 d!{r v
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 |'2d_vR
conveyance 转易;转易契;财产转让证书 CQ2jP
G*py
conveyance of property 财产转让 {: W$LWET
conveyance on sale 售卖转易契 ]R? 4{t4
conveyancing fee 业权转易费 @|)Z"m7
conveyancing scale charges 物业转易收费标准 zn(PI3+]!
cooling-off period 冷静期 )CyS#j#=
co-owner 共同拥有人;分权共有人 GJUL$9
co-partner 共同合伙人 b>$S<td
co-partnership 共同合伙 3mni>*q7d
Copenhagen Stock Exchange 哥本哈根证券交易所 |Ds=)S"
K
core capital 核心资本 :i7;w%B
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons RGX=)
《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》 *owU)
Core Principles for Effective Banking Supervision [Basle Committee] E!AE4B1bd
《有效监管银行业的主要原则》〔巴塞尔委员会〕 5M_H
NWi4
cornering “夹仓”;轧空;囤积居奇 A(0lM`X
corporate borrower 借款公司;借款机构 |)G<,FJQE_
corporate business 公司企业;公司业务 a}uSm/S
Corporate Communications Department [Stock Exchange of Hong Kong Limited] D\NKC@(M
企业传讯部〔香港联合交易所有限公司〕 W+ko q*P
corporate customer 公司客户 u frL<]A
corporate dealer 公司交易商 #KexvP&*
Corporate Finance Division [Securities and Futures Commission] S2VA{9:m
企业融资部〔证券及期货事务监察委员会〕 FSW_<%
Corporate Finance (D.T.C.) Limited 协联财务有限公司 Ks`J([(W&
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 {:$>t~=D
corporate governance 公司管治 .MoU1n{Yc
corporate income tax 公司所得税 R3&Iu=g
corporate investment adviser 公司投资顾问 %.-4!vj
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 65$+{s
corporate plan 公司计划 4-H+vNG{%
corporate practice 执业法团 JNXq.;:`Q
corporate profits tax 公司利得税 /zVOK4BqN+
corporate savings 公司储蓄 0Y{yKL
corporate service tax 公司服务税 !0L Wa"
corporate signature 法团的签名 G[I"8iS,
corporation 法团;公司 UJ7*j%XQz_
corporation bond 公司债券 ;dZZ;#k%
corporation stock 公司股证;地方债券〔英国〕 NzOx0WLF
corporation tax 公司税 W^LY'ypT
correction phase of stock market 股市调整期 a:IC)]j$_
Correctional Services Industries Suspense Account 惩教工业暂记帐 Ep3N&Imp
corrective affidavit 修正遗产申报誓章 Y}|X|!0x
correspondent bank 代理银行 ;1O_M9
Cosmos Finance Limited 宇宙财务有限公司 `1{ZqRFQ
cost 成本;费用;价格 MSqVlj
cost centre 成本中心 4`]^@"{
cost competitiveness 成本竞争力 ]i ,{
cost control 成本控制;成本管理 D_^
nI:
cost convention 原值成本法;成本惯例 VfC <WVYiZ
cost effectiveness 成本效益;经济效益 &zeyE;/Hj
cost efficiency 成本效率 ][h%UrV
cost element 成本要素 ]]9R mh=
cost flow 成本流转 <~'"<HwtK
cost input 投入资金 ?5|>@>
cost management information system 成本管理资料系统 6J6BF%
cost of an asset 资产成本 sF?TmBQ*
cost of borrowing 借贷成本 O{G?;H$
cost of capital 资本成本;资金成本 ju8q?Nyhs
cost of installation 安装费 ujq=F
cost of issue 招股费用;发行股份费用 2E/"hQw
cost of living 生活费用 a /l)qB#
cost of transmitting 传送费用 z] PSpUd
cost overrun 成本超支 Yi+wC}
cost price 成本价格 (\hx` Yh=>
cost price structure 成本价格结构 \lf;P?M^
cost to the revenue 政府收入的损失;政府减少的收入 %D}kD6=
cost-benefit analysis 成本效益分析 lVR~Bh
cost-benefit study 成本效益研究 _j/<{vS y
cost-book company 以成本帐原则组成的公司 #TX/aKr:
cost-effectiveness analysis 成本效益分析 E+R1 !.
costing 成本计算;成本计算法 w?k>:,'[
costing and pricing policy 成本及定价政策 i6tf2oqO7
costing exercise 成本计算工作 o_Z5@F
costing review 成本检讨 K&Z