C: g=e~YM85
(d*~Qpi{7
calendar year figure 历年数字 s(pNg?R
call 催缴通知;认购期权 ZmAo9>'Kg
call deposit 通知存款;活期存款 @ n^2UJ
call loan 短期同业拆借;通知贷款 q{uv?{I
call margin 补仓;追加保证金 9w.ZXd
call market 短期同业拆放市场 /|p6NK;8L
call money 短期同业拆借;活期贷款 tqXCj}mR
call option 认购期权;看涨期权 >~*}9y0$
call price 赎回价格;提前赎回价 v~:'t\n
call warrant 认购认股权证;回购认股权证 j2s{rQQ
callable share 可收回股份;可兑付股份 z<OfSS_]R
called up share capital 已催缴股本 GQ6~Si2
Canadian Dollar [CAD] 加拿大元 #'8'5b
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 ,m[#<}xXA
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 j7yUya&
cancellation price 取消费 Bmv5yc+;
cap 上限 |h-e+Wh1
capital 资本;资金 @ +yjt'B
Capital Accord 《资本协定》 8fA8@O}
capital account 资本帐;非经常帐 ( 9(NP_s
capital account commitment balance 资本帐承担额结余
:X 9_~
Capital Adequacy Directive [CAD] 《资本充足指引》 md;jj^8zj
capital adequacy ratio [CAR] 资本充足比率 Bk@&k}0
capital allowance 资本免税额 u?SxaGEa
capital alteration 资本变更 '}9 %12\^h
capital and liabilities ratio 资本负债比率 #Q/xQ`+|.
capital and liquidity requirement 资本与流动资金的规定 R c
capital appreciation 资本增值 7Cx-yv
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〕 O
#5`mo
capital assets 资本资产 r#NR3_@9
capital at risk 风险资本 sI`oz|$
capital base 资本基础;资金基础
j>A=Wa7
capital charges 资本支出;资本费用 l*b0uF
capital commitment 资本承担 @me ( pnD
capital contribution certificate 出资证明书 B8>3GZi
capital convergence 划一资本充足比率 bKQ_{cR
capital cost 资本成本;建设成本;建设费用 BHpj_LB-P
capital cover 资本保证 r#B{j$Rw
capital deficit 资本亏绌;资本赤字 juEH$7N!
capital divided into shares 资本分成股份 lyw)4;wt\
capital element 资本因素;资本部分 gg@Ew4L&
capital equipment 资本设备 I[KAW"
capital expenditure 资本开支;非经常开支 eE" *c>I
capital expenses 资本费用 4[rX\?^e
capital financing 筹集资本;以非经常收入支付非经常开支的结算 Lklb
capital flow 资金流量 AQD`cG
capital formation 资本形成;集资 +pxtar
capital formation figure 资本组合数字 4F,RlKHBl
capital fund 资本基金 ^%NjdZu DO
capital gain 资本增益;资本增值 [<.dOe7|
capital gains tax 资本增值税 8gJg7RxL
capital goods 资本财货;资本货物 LCMn9I
capital grant 非经常补助金;非经常拨款;建设补助金 p4@0Dz`Q
capital grant cycle 建设补助金周期 \L"0Pmt[
capital injection 注入资本;注资 LfMN 'Cb
capital input 投入资本 `=E4J2"
capital intensity 资本密集度 zO((FQ
capital intensive 资本密集 ZJV;&[$[
capital investment 资本投资 +\RviF[+
Capital Investment Fund 资本投资基金 V(M7d>N5G
capital loss 资本损失 &IP`j~b
capital maintenance 资本保值;资本保留 3bagL)'iz
capital market 资本市场;资金市场 l} W">
yQ0
capital market instrument 资本市场票据 $fwj8S7$
capital money 资本款项 }[: i!t.m
capital money subject to a trust 信托财产资本 ggUw4w/e
capital movement 资本流动 :.crES7<[X
capital nature 资本性质 wUH:l
capital outlay 资本支出 @6VkNe9
capital portion 资本部分 X4/3vY
capital profit 资本利润 Kza5_7p`L
capital project 基本工程项目;非经常开支项目 _uZVlu@
capital receipt 资本收入 {cmV{ 4Yx
capital redemption 资本赎回 \Wb3JQ)
capital redemption business 资本赎回业务 TE-(Zil\
capital redemption contract 资本赎回合约 ;RS^^vDm
capital redemption reserve 资本赎回储备 s:JQV
capital reduction 资本减缩;减资 G& @_,y|
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] m0 ]Lc{
股本削减计划〔香港联合交易所有限公司〕 yH(%*-S
capital repayment 偿还资本 e/zz.cd){
capital reserve 资本储备;后备资本 4R&pb1eF
capital revenue 资本收益;非经常收入 B:fulgh2ni
capital spending 资本开支;资本支出;非经常开支 K}QZdN']
capital stock 股本 @gi / 1 cq
capital stock subscription 认缴股本;认购股本 QLb!e"C
capital subsidy 建设津贴;基本建设津贴 |z`AIScT
capital subvention 非经常资助金 }*VRj;ff
capital sum 资本额 |M|>/U 8
capital tax 资本税 vlPViHF.
capital transfer tax 资本转移税 UxvT|~"
capital turnover 资本周转率 =W"9a\m
capital value 资本价值 cD9.L
capital works project 基本工程项目 qjH/E6GGg
Capital Works Reserve Fund 基本工程储备基金 HJ!P]X_J1
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 WnQ+
capitalization 资本化;资本总额 ?-=<7
~$
capitalization of interest 利息化作本金 %)=c#H1
capitalized interest 化作本金的利息 >(Fy6m
capitalized loan 转作资本的贷款 VujIKc#4
capitalized value 资本还原值;资本化价值
m">2XGCn
capitation grant 按人计算的补助金 yK w.69.
captive insurance business 专属自保保险业务 vgN%vw pL
car insurance 汽车保险 ]QKKtvN
Caribbean Development Bank 加勒比开发银行 ^`f qK4<
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] mBDzc(_\$'
意大利嘉利堡银行 s$xm
cartel 同业联盟;卡特尔 Ex5LhRe>=
cartelized rates system 联营式利率制度 oA4<AJ2
cash 现金;现款 1(qL),F;
cash accounting system 现金会计制度 ap[Q'=A`
cash acquisition 以现金投资所得的资产 JxlZ,FF$@
cash allowance 现金津贴 lz(}N7SLa
cash assets 现金资产 )odz/\9n3c
cash at bank 银行现金;银行存款 |\N))K-2D
cash balance 现金结余 du&9mOrr
cash basis 现金收付制;收付实现制 6,(S}x
YDZ
cash basis accounting 现金收付制会计;收付实现制会计 R!2E`^{Wl
cash bonus 现金红利 K*N8Vpz(
cash book 现金出纳帐;现金簿 [q~3$mjQ
cash client 现金客户 _aw49ag;
cash commission rebate 现金回佣 "BvDLe':
cash compensation 现金补偿 5c1{[
cash contribution 现金承担额;现金分担额 T26'b .
cash cost 直接费用;现金成本 GhW{6.^
cash coupon 现金礼券 K&up1nZ@(
cash credit 现金信贷 h%! ,|[|
cash deficit 现金赤字 iM~qSRb#mJ
cash deposit and withdrawal 现金收支 @O
HsM?nW
cash disbursement journal 现金支出日记簿 Gy!bPVe
cash disbursement slip 现金支出传票;现金支出单 1
Lz
cash flow 现金流量;银根 $Fv|w9
cash flow lending 流动现金放款;无抵押融资 2 P9{?Y
cash flow statement 现金流量表;现金流动表 9.Yn]O
cash flow surplus 现金流量盈余 c4M]q4]F
cash in hand 库存现金;手头现金 kjj?X|Un
cash in till 备用现金
iM"L%6*I^
cash in transit 运送中现金;在运现金 W=2#Q2)
cash input 投入现金 <4%PT2R
cash input figure 现金投入数字 z/|tsVK
cash limit 现金支出限额;现金限额 >C -N0H
cash margin 现金保证金 R?}<CjI
cash market 现货市场;现金交易市场 S{zl<>+
cash offer 现金要约;现金补偿额 xDIl
cash payment 现金付款;现金支付 L4{+@T1A[
cash position 现金头寸 F*=}}H/
cash price 现金价格 8s>OO&
cash receipts journal 现金收入日记簿 fi'\{!!3m^
cash receiving slip 现金收入传票;现金收入单 VX e7b
cash settlement 现金结算 qnnP*15`
cash surplus 现金盈余 .gA4gI1kH
cash with order 订货付现;凭票即付 7
'{wl,u
cashier's order 银行本票 cTLW}4m%g
cashier's order outstanding 未承兑的银行本票 La\|Bwx
cash-limited subhead 有现金支出限额的分目 DpQ:U 5j
cash-sweep 现金彩票活动 [wcp2g3Px
casual client “散客”;“散户” ;D}E/'=
CCASS Depository 中央结算系统证券存管处 lA,*]Mr~
CCIC Finance Limited 中芝兴业财务有限公司 )<_:%oB
cedant 分出者 cT#R B7
ceding company 分出公司 K(Ak+&[
ceding insurer 分出保险人 W"1=K]B
ceiling 上限 VevDW }4q*
ceiling price 最高限价 nh>lDfJV<
central bank 中央银行 $%"~.L4
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 JvM:x y9
central banking 中央银行业务 E 7"`D\*
central banking function 中央银行职能 MzIn~[\
Central Clearing and Custodian System 中央结算及托管系统 EN)0b,ax
Central Clearing and Depository System 中央结算及存管系统 2,G9~<t
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 'Jl73#3
central clearing house 中央结算所 t#=FFQOt
central clearing system 中央结算制度;集体交收系统 z_ L><}H
central custody system 中央托管系统 B{ cb'\C
central depository 中央存管处 3=IY0Q>/(
central depository system 中央证券存管制度 J;Veza
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 ]SNcL[U
central rate 中央汇率;中心汇率 =B"^#n ;
Central Registration Hong Kong Limited 香港中央证券登记有限公司 )OV2CP
Central Tender Board 中央投标委员会 Hq "l`
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 :xsNn55b
centralized budgetary and payments system 集中预算及支付制度 ihopQb+k^m
centred 12-month moving average 十二个月定位移动平均数 nrCr9#
certificate of approval 批准证明书 +P;&/z8i*g
certificate of beneficial entitlement to property 资产权益证书 {GS$7n
certificate of compliance 合格证明书;合约完成证明书 Z1oUAzpj4
certificate of deposit [CD] 存款证 +D|E8sz8
certificate of exemption from estate duty 豁免遗产税证明书 -h{| u{t
certificate of incorporation 公司注册证书;法团注册证书 7aeyddpM
certificate of incorporation of registered trustees 注册受托人法团证书 jU=n\o=?
certificate of indebtedness [CI] 负债证明书 aaFt=7(K
certificate of insurance 保险证书 "ac$S9@~
certificate of interest 权益证明书;息票 YFs!,fw'
certificate of means 资产证明书 {S5j;
certificate of participation 参与证明书 ,\D*=5
certificate of payment of profits tax 缴付利得税证明书 IeGVLC
certificate of preference 特惠税证 C7_#D O6"
certificate of rateable value 应课差饷租值证明书 8o!LgT5
certificate of registration 登记证书;注册证明书 _rvO#h
certificate of satisfaction 清偿证明书 kTm>`.kKJ=
certificate of transfer 转让证明书 tQcn%CK
certificate to bearer 不记名证明书 5VGr<i&A
certification 核证 g5~wdhpb
certification fee 核证费 zC_@wMWB
certified cheque 经银行证明可兑现的支票 "j?\Ze*
certified public accountant [CPA] 执业会计师 'SnB7Y
certified statement 经证明的报表 p=]z`t
cessation of business 停业 swG!O}29OX
cession 分保 2q%vd=T
C.F. Finance Company Limited 浙一财务有限公司 MLt'tzgl
chance 机会;中彩机会 n{xL1A=9
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 ;7N~d TBQ
change of domicile 迁册 "$PX[:
change to estimates 修订预算 @JpkG%eK
change to the approved estimates of expenditure 核准开支预算的变动 E>k!d'+tb
charge 费用;押记;抵押 *[b22a4H(
charge number 税单号码 .@3bz
charge on assets 资产的征税 9AHxa
charge upon general revenue 从政府一般收入中拨款支付 Ae>:i7.V
chargeable 可予征收;应课税的 x^/453Lk
chargeable agreement for sale 可予征收印花税的买卖协议 ?m dGMf)
chargeable income 应课税入息 5ii:93Hlj
chargeable normal trading receipt 应课税的一般营业收入 h"On9
chargeable profit 应课税利润 ')1p
chargeable to tax 应课税 yo_;j@BGR
charged to... 记入……帐目 4,?ZNyl
chargee 承押记人 3nX={72<b
charge-holder 受押人 JId|LHf*P
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 UGK,+FN
charging order 押记令 oE'Flc.
chargor's right 押记人的权利 4'`y5E
charitable donation 慈善捐款 [K"&1h<>
charitable trust 慈善信托 )UAkg
charity property 慈善财产 KN"<f:u
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 ) (l=_[1Z5
charter 章程;特许权 ~?uch8H
charter of incorporation 成立章程 qt4^e7o
chartered accountant 特许会计师 0M|Jvw'n|
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 )P
#MUC
Chartered Institute of Public Finance and Accountancy [United Kingdom] eWTbHF
特许公共财政及会计学会〔英国〕 X"O^4MnvI
charterer 承租人 fkJE lO-F
Chase Manhattan Asia Limited 美国大通亚洲有限公司 4?.L+wL
Chase Manhattan Bank 美国大通银行 W4n(6esO
chattels 实产 L3y`*&e>
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 XcM.<Dn3
Che Hsing Finance Company Limited 浙兴财务有限公司 C^nTLw;K
check-and-balance system 制约平衡制度 ($[)Tcq*~
Chekiang First Bank Limited 浙江第一银行 s.XLC43Rs
cheque 支票 |oV_7%mlu
Chiao Yue Finance Company Limited 侨裕财务有限公司 9O\N
K:2
Chiba Bank, Ltd. 千叶银行 n+:}pD
Chicago Board of Options Exchange 芝加哥期权交易所 .0iHI3i^
Chicago Board of Trade 芝加哥交易所 b]Z>P{ j
Chicago Mercantile Exchange 芝加哥商品交易所 8 ;o*c6+
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 l[M?"<Ot;
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 Gey j`t
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 ~<q^4w.=7C
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 (K3eb
child allowance 子女免税额 ^ 9 FRI9?
China & South Sea Bank Limited 中南银行 kyu
PN<?
China Affairs Committee [Hong Kong Futures Exchange Limited] %M
u$0~ct"
中国事务委员会〔香港期货交易所有限公司〕 l|5;&(Y+s
China concept stock 中国概念股 6>j0geFyE2
China Construction Bank 中国建设银行 to#N>VfD
China Development Division [Stock Exchange of Hong Kong Limited] .fD%*-
中国发展科〔香港联合交易所有限公司〕 FFpG>+*3
China Economic News 《中国经济新闻》 Jj,fdP#\
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 hvOl9W>
China State Bank Limited 国华商业银行 ^=7XA894
Chinatrust Commercial Bank, Limited 中国信托商业银行 i'`[dwfS
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 L2\NTNY
Chinese Bankers Club, Hong Kong 香港银行华员会 K5EU?J&
Chinese Banks' Association 香港华商银行公会 _Sn45h@"
Chinese Gold and Silver Exchange Society 金银业贸易场 p@jwHlX
Chinese New Year bonus 年奖;年终花红 "*Gp@
chit fund 银会 ~dlpoT
Chiyu Banking Corporation Limited 集友银行有限公司 z 3N'Xk
Chiyu Finance Company Limited 集友财务有限公司 E% d3}@
Cho Hung Finance Limited 朝兴金融有限公司 pW1(1M)[%Z
choses in action 无形动产;据法权产 L1YiXJ,T,
chronological book 序时帐簿 x5 ?>y{6D
Chubu Securities Finance Company 中部证券金融公司 g<PglRr"
Chung Khiaw Bank Limited 崇侨银行 m+9~f_}
Chung Nan Finance Company Limited 中南财务有限公司 s|d"2w6t
Chuo Trust & Banking Co., Ltd. 中央信托银行 vmIt!x
Chuo Trust Asia Limited 中央信托亚洲有限公司 x5%x""VEK
Citibank, N.A. 万国宝通银行 G'f5MP1
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 C}Ucyzfr,p
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 ^@OdY&5^
Citicorp International Limited 万国宝通国际有限公司 J `
KyS
civil debt 民事债项 ^Rc*X'Iz(!
Civil Service Pension Reserve Fund 公务员退休金储备基金 ~9DD=5\
claim 申索;索偿;债权 SCo; Ek
claim equalization fund 申索平衡基金 (.N!(;G
claim for refund of property tax 申请发还物业税 EiCEB;*z|d
claim of debt 债权申索 >S'IrnH'!
claim on bank 对银行的债权 S0mzDLgE
claim to dividend 摊还债款申索 T1W H
claimant 申索人;索偿人 i16kPU
claims statistics 申索统计数字 YK%rTbB(
class of insurance business 保险业务类别 ,#Mt10e{
class of property 财产类别 `e^sQ>rDI
claw-back 递减率 WWG+0jQ9
clearance cost 清拆成本
dBEm7.nh
clearing 结算;票据交换;清算 !?5YXI,
clearing account 结算帐户 p d(W(-`8!
clearing and settlement system 结算和交收系统 oxXCf%!
clearing balance 结算差额 $c }-/U 8
clearing bank 结算银行 #8@o%%Fd
clearing cheque 交换支票 2+cpNk$
clearing house 结算所;票据交换所 @23~)uiZa
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 R/Z
zmb{
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 d34BJ<
clearing member 结算会员 HMqR%A
Clearing Members' Fund 结算会员基金 MkX=34oc^
clearing participant 结算参与者 }0~X)Vgm(
clearing rebate 结算费用的回佣 2VaKt4+`
Clearing Rules [SEHK Options Clearing House Limited] qA5 Ug
《结算规则》〔联交所期权结算所有限公司〕 3H,?ZFFGz
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 J/B`c(
Clerk to the Board of Review 税务上诉委员会书记 jchq\q)_z
client 客户;委托人;当事人 66-G)+4
client agreement 客户协议 R(p3*t&n
client confidentiality 客户保密的责任 U6F1QLSLz
client money 客户款项 ?,^Aoy
client statement 客户结单 1"UHe*2
clients fund 客户资金 9A ?)n<3d
close 结算;收市;收盘 >p
9~'
close a position 平仓;轧平头寸 B/Z-Cpz]
close company 股份不公开的公司 ]8CgHT[^7
close higher 收市时价位较高 qrufnu5cC
close lower 收市时价位较低 HMmB90P`
close mixed 收市时荣辱互见 iB#*XJ;q
close of exchange 交易所停市 20cEE>
close of financial year 财政年度终结 .JX9(#Uk
close out 平仓 DhD^w;f]
close out a long position 平长仓 D";@)\jN
close out a short position 平空仓 ^]MLEr!S
close steady 收市时价格稳定 r$W%d[pB
close the gap 弥补差距 fi [4F
closed position 平仓 `T3B
closed-end investment corporation 股份固定的投资公司 #*X\pjZ
close-out price 抛售价格 bW^C30m
closing account 决算帐户 T,h9xl9i
closing balance 期终结余;收市结余 wEC,Mbn
closing price 收市价;收盘价 b)@rp
closing quotation 收市价;收市行情 uF+0nv+
closing rate 收市汇价;收盘汇率 _
o.j({S
closing transaction 平仓交易 3<HZ)w^B
clothing levy 成衣税 4d\V=_);r
club deposit 零存整付存款 Ui.S)\B
Code of Aid 《资助则例》 Y&-%
N
Code of Banking Practice 《银行营运守则》 Uj)Wbe[)p0
Code of Best Practice [Stock Exchange of Hong Kong Limited] ~3Y4_b5E
《最佳应用守则》〔香港联合交易所有限公司〕 GQ2/3kt
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕;《操守准则》〔香港期货交易所有限公司〕 '9!J' [W
Code of Conduct for Persons Registered with the Securities and Futures Commission J?C:@Q
《证券及期货事务监察委员会注册人操守准则》 u=t.1eS5
code of practice 实务守则;经营守则;执业守则 S? #6{rx
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 v1z
d[jqk
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 MI)v@_1d
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 LB`{35b-
Code on Pooled Retirement Funds 《集资退休基金守则》 oL@K{dk
Code on Share Repurchases [Share Repurchase Code] (dTQ,0
《公司购回本身股份守则》〔《股份购回守则》〕 hlmeT9v{
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 @MO/LvD
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 bE?X?[K
co-debtor 共同债务人 =YY 7V!
co-financing scheme 共同融资计划 -\n%K
cognizance 证明令 .FG%QF F~
coin 硬币 us+z8Mz
coin replacement programme 硬币取缔计划 H*Tzw,f~ v
coin set 套装硬币 Rqr>B(|
coinage 硬币 rFaG-R
Coinage Security Fund 硬币发行基金 ty'/i!/\
cold call 主动与准客户接触 2'u%
collapse in prices 价格下泻;价格下挫;价格暴跌 \rd%$hci
collateral 抵押品 +QNsI2t;r
collateral bond 担保债券 V!/9GeIF
collateral loan 抵押贷款 */2nh%>$
collateral security 附属抵押品 3OFI>x,h
collection 征收;收取 bEln.)
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 o59b#9
collection of betting duty 收取博彩税 KwU;+=_.
Collection Office [Inland Revenue Department] 收税处〔税务局〕
\440gH`
collective consumption 集体消费 +lxjuEiae
Collector 收税主任 >wb Uxl%{5
Collector of Rates 差饷征收官 8OiCldw:HN
Collector of Stamp Revenue 印花税署署长 [iZH[7&j
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 DLuaM?7
combined surplus 合并盈余 :C2
@!W
z
combined visible and invisible trade account 有形及无形贸易合并帐目
1D_&n@
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 -Nn<pq
commemoration coin 具纪念性的硬币 eph2&)D}Ep
commencement of winding-up 清盘开始 <cU%yA710
commerce and industry sub-index 工商分类指数 Tl2(%qB
commercial activity 商业活动 =#=}|Q}
commercial bank 商业银行 #p"$%f5Q_
Commercial Bank Act of Norway 《挪威商业银行法》 FzNj':D
Commercial Banks Law 《商业银行法》 t<o7 S:a"
commercial borrowing 商业借款 W^)mz,%x
Commercial Code of Japan 《日本商法》 4:-x!lt
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 7ug"SV6Hb
commercial invoice 商业发票 )/)[}wN;j
commercial letter of credit 商业信用证 x"!`JDsS
commercial loan 商业贷款;商业放款 BoxtP<C"
commercial paper 商业票据 ?Yzw]ag.
commercial paper market 商业票据市场 d::9,~
commercial registry 商业登记处 OTl9MwW
commercial return 商业回报 S`$%C=a.
commercial sale 商业销售 x-]:g&5T
commercialization 商品化 t+_\^Oa)
commercially viable 具商业利益;有利可图 <ZheWl
Commerzbank AG 西德商业银行 (cyvE}g
commission 佣金;委员会 6l[v3l"t
Commission des Operations de Bourse of France 法国证券事务监察委员会 `So/G
commission house 佣金行;代办行 +(PUiiP'"v
commission payable 须付的佣金 *ow`}Q
commission rebate 佣金回扣 1\~I "$}
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 Va?i#<a
Commissioner of Banking 银行监理专员〔银监专员〕 ZZ
Hjv
Commissioner of Estate Duty 遗产税署署长 +3J<vM}dy
Commissioner of Inland Revenue 税务局局长 }xBDyr63
Commissioner of Insurance 保险业监理专员 E- [Eg
Commissioner of Rating and Valuation 差饷物业估价署署长 V:>r6
commitment 承担;已承担的开支;承担额;承担项目 0N~kq-6.\
commitment fee 承诺费 ul#y'iY]
Committee of the Hong Kong Association of Banks 香港银行公会委员会 +80bG(I_
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 7e\Jg/FU
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 |'z24 :8
Committee on Payment System [Hong Kong Monetary Authority] {@F'BB\
支付系统委员会〔香港金融管理局〕 _GFh+eS}
Committee on Unit Trusts [Securities and Futures Commission] 1Iy1xiP
单位信托委员会〔证券及期货事务监察委员会〕 mt$rjk=
Commodities Dealers' Deposit Fund 商品交易商按金基金 '%wSs,HD
Commodities Trading Commission 商品交易事务监察委员会 [NAfy~X*
commodity 商品 rZ|p{ym
commodity classification 商品分类法 ]E$NJq|
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 vbn=ywz
commodity dealer 商品交易商 Xdx8HB@L
commodity exchange 商品交易所 #4./>}G
Commodity Exchange Compensation Fund 商品交易所赔偿基金 ,
^K.J29
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 c?e-2Dp(
commodity flow method 商品流动法;商品流通法 YoW)]n
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 URs]S~tk
commodity futures contract 商品期货合约 ox%j_P9@:
commodity market 商品市场 AH :uG#
commodity tax 商品税 e4,SR(O>
commodity trading adviser 商品交易顾问 f;Oh"Yt
commodity trading adviser's representative 商品交易顾问代表 |9=A"092{
commodity trading advisory contract 商品交易顾问合约 <D3mt Q
commodity warrant 商品期权证 \8=)X} )
commodity-based investment 以商品为基础的投资 `FQ]ad Fz
common fund 共同基金 >~nr,V.q
common property 分权共有财产 yvj /u
c
common share 普通股 i%[ gNh
common stock 普通股 *asv^aFpS
Commonwealth Bank of Australia 澳洲联邦银行 z=) m6\
Commonwealth Development Corporation 英联邦发展公司 9I]Bt=2z
Commonwealth Finance Ministers Conference 英联邦财长会议 C\;l)h_{
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 "+T`{$Z=C
Commonwealth income tax 英联邦入息税 '?| 1\j
Commonwealth Preference 英联邦特惠制 nq HpYb6I0
communal property 公有财产;公有产业 {0w2K82
communication expenses 通讯费用 f)j*P<V
Community Preference 欧共体特惠制 @fYVlHT%E
commutation of pension 退休金的折算 r
dSL
commuted gratuity 折算酬金 8-NycG&)
commuted pension gratuity 经折算的退休酬金 cz1 + XpU
Companies Act [United Kingdom] 《公司法令》〔英国〕 ij;NM:|Sd
Companies Handbook 《上市公司手册》 \fUX_0k9,
companies inspector 公司检查员 z4Zm%
Companies Liquidation Account 公司清盘帐户 n0T|U
Companies Ordinance: Information to be Included in a Rights Issue Prospectus S4`X^a}pY
《公司条例:供股章程须载有的资料》 `
PQQU~^
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》 SMD*9&,
Companies Registration Officer 公司注册主任 [U/h'A.j
Companies Registry 公司注册处 iuGwc086
Companies Registry Trading Fund 公司注册处营运基金 x<M::")5!V
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 wpuK?fP
Company Formation and Enforcement Division [Companies Registry] 6ICW>#fI`
公司成立及条例执行部〔公司注册处〕 !#_2 ![
company in which the public are substantially interested 由公众拥有相当权益的公司 ~qj(&[U{c\
company limited by guarantee 担保有限公司 ,c|MB
company limited by shares 股份有限公司 't}\U&L.{
company register 公司登记册 .FHk1~\%z^
company registration fee 公司注册费 _wK.n.,S~
company with limited liability 有限法律责任的公司 On}1&!{1]
company's memorandum 公司组织章程 /uX*FZ
company's reserve 公司储备 babL.Ua8o
comparative advantage 比较优势;比较利益 :\P@c(c{^C
compensation 补偿金;赔偿 8
E\zjT!#\
Compensation Committee [Stock Exchange of Hong Kong Limited] PVp>L*|BZ;
赔偿委员会〔香港联合交易所有限公司〕 <+g77NL
compensation from insurance 保险赔偿 _*6]4\;
compensation fund 赔偿基金 tRJ5IX ##L
compensation fund levy 赔偿基金征费 6vsA8u(|V#
compensation rate 补偿率 eZAMV/]jH
Compensation Review Committee 赔偿检讨委员会 )gdLb}
compensation scheme 赔偿计划 A6]X
aF
compensation trade 补偿贸易 M,_
$s,
compensation value 补偿值 G|KA!q
compensatory payment 补偿付款 !i~(h&z
competition and pricing strategy 竞争与定价策略 0|FxSc
competitive edge 竞争优势 'Og@<~/Xy
competitive price 具竞争力的价格 ?LmeZ}K
competitive tender 竞争性投标 Bh2l3J4X
Compliance Committee [Stock Exchange of Hong Kong Limited] 6!"wiM"]
监察委员会〔香港联合交易所有限公司〕 ,{HQKHg
component of expenditure 开支组成部分 rL1yq|]I
Composite Consumer Price Index 综合消费物价指数 HvG %##
composite index 综合指数 u_$4xNmQ
composite rating 综合评级 ;6P>S4`w
composite return form 综合报税表 hg" i;I
Composite Securities and Futures Bill 《证券及期货综合条例草案》 ]"Uzn
composite tax return 综合报税表 XLt/$Caf
composition 组合成分;债务重整协议 IS&qFi}W|W
composition of earnings 收益组合成分 63Zu5b"O/
compound increase 复合增加率;复合增长率 H]R/=OYBUh
compound interest 复利 GNMOHqg4
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 [w'Q9\,p
comprador note 买办票据 rgzra"u)
comprador order 买办付款令票 NplyvjQN;
comprehensive income tax 综合所得税 &M}X$k I
comptroller 审计主任 5OI.Ka
compulsory liquidation 强制清盘 B1)Eo2i#
compulsory winding-up 强制清盘 Fb(@i
computation 计算;计算表 bPxL+
+
computational procedure 计算方法 %US&`BT!
computer audit programme 电脑审计程序;电脑核数程序 ;yomaAr
concentrated position 集中持仓量 )~wKRyQff
concentration risk 资金集中风险;集中融资风险 S4_/%~?
concept stock 概念股 Pj
<U|\-?
concession 特许权;宽减措施;优惠 "a)6g0gw
concession contract 特许经营权合约 " _2k3
concessionary rate 优惠率 y<Q"]H.CkQ
concordat 协定;契约;国际监管条约 uVn"L:_
condition 条件 Ahwi
conditional endorsement 附有条件的背书 sWo`dZ\6WB
conditional offer 有条件要约 |ZH(Z}m
conditional sale agreement 有条件售卖协议 J;>epM;*
conditions of tender 投标章程 CVa>5vt
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》 r)5xS]
conduct of business standard 业务操守准则 7yfh4-1M
Confidentiality Understandings 保密谅解文件 !l0]IX`
F
confirmation letter 确认书 Jx.fDVJ
confirmation of mail transfer 信汇证明书 am]M2+,2Ip
Confirmation of Payment 已缴税证明书 3@I0j/1#k1
confirmed letter of credit 保兑信用证 />S^`KSTM
confirming bank 保兑银行 - j3Lgm
confiscation order 没收令 C K7([>2
connected transaction 关连交易 xUdGSr50
consensus capitalism 共识资本主义 w li cuY?
conservative investor 保守投资者 JLE&nbKS
consideration 代价;对价;约因 OKMdyyO<l
consideration issue [listing method] 代价发行〔上市方式〕 JPqd}:u3
consideration other than cash 现金以外的代价 Wn=sF,c
consignee 收货人;代售人 c9-$^yno
consignment 托运;寄售 2nkA%^tR
consignor 付货人;托运人;寄售人 FYYc+6n
consolidated account 综合帐目 T%eBgseS
consolidated account expenditure 综合帐目开支 JI-i7P
consolidated balance sheet 综合资产负债表 fwz:k]vk
consolidated cash deficit 综合现金赤字 G{} 2"/
consolidated cash surplus 综合现金盈余 bXnUz?1!d
consolidated enterprises sectorial index 综合企业分类指数 UUV5uDe>i
consolidated net earnings 综合净收益;综合净盈利 F<I*?${[
consolidated net profit 综合净利润;综合纯利 ;98&5X\u<
consolidated policy 综合保单 [nO3%7t@
consolidated price 综合价格 $K^l=X
consolidated profit and loss account 综合损益帐;综合损益表 #h[>RtP:
consolidated public sector expenditure 公营部门综合开支 (I}owr 5:
consolidated revenue account 综合收入帐 eK:?~BI!
consolidated shareholders' fund 综合股东资金 #-'`Ybw
consolidation of shares 股份合并 ,-e}Xw9
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 [;z\bV<S
consortium company 财团公司 *<xu3){:c
consortium loan 银团贷款 uslu-|b!%
constant dollar figure 固定币值 "@nH;Xlq
constant market price 固定市价 4?+K
`
constant price 固定价格 l/G+Xj4M
constant price series 固定物价计算数列 dxs5woP
constant rate 固定比率 %VO+\L8Fs
constituent stock 成分股 'Bue*
constitution 章程;组织章程 &THtQ1D
construction output 建造产出量 %b^4XTz
constructive trust 法律构定信托 @A1f#Ed<
consultant accountant 顾问会计师 $t;:"i>
consultant's fee 顾问费 7~XC_Yc1
Consultation Paper on Proposed Regulation on Share Margin Financing Z`tmuu
《监管股票按贷财务的建议谘询文件》 1jg* DQ7L
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability 4,sE{%vb
《有关联交所检讨董事资格的程序的谘询文件》 cz9J&Le>
consumer behaviour 消费者行为 0~ho/ _
Consumer Council 消费者委员会 zzf@U&x<
consumer credit financing operation 消费者信贷业务 I8gNg
Z
consumer demand 消费者需求 oK\zyNK
consumer durables 耐用消费品 H
d|p@$I
consumer expenditure 消费开支 [MpWvLP"x
consumer goods 消费品 <_xG)vwh.
consumer market 消费市场 i=xh;yb|
consumer price 消费物价 :01d9|#
Consumer Price Index [CPI] 消费物价指数 ;mU;+~YE
Consumer Price Index (A) 甲类消费物价指数 EVqW(|Xg
Consumer Price Index (B) 乙类消费物价指数 h< r(:.%!}
Consumer Price Index Classification System 消费物价指数分类法 A'jvm@DvQI
Consumer Price Index Report 《消费物价指数月报》 `"=>lu2H
Consumer Price Index series 消费物价指数系列
I<D#
consumer price inflation 消费物价上涨 K
";Et
Consumer Representative Action Fund 消费者集体诉讼基金 ;g!rc#z2g
consumer sentiment 消费意欲 Q-oDmjU
consumer spending 消费开支;消费支出 '.bf88D
consumption expenditure 消费开支 TTVmm{6
consumption pattern 消费模式 L(;$(k-/(
consumption product 消费产品 O{l4 f:51
consumption tax 消费税 zTa5N
contango 交易延期费;延期交割费;期货溢价 x:FZEyalG
contingencies warrant 紧急拨款令;应急支款授权书 9w=7A>.U
contingency 应急费用;意外开支准备金 <r#FI8P;X
contingency allowance 应急准备金 _2jL]mB
contingency sum 应急费用;意外开支准备金 PB@IPnB-
contingent assets 或有资产 VgNB^w
contingent debt 或有债权;待确定债务 L/ 7AGR|;C
contingent interest 待确定的权益 @ual+=L
contingent liabilities 或有负债 yu'-'{%
contingent profit 或有利润 4Im>2)
contingent right 或有的权利 !.6n=r8d
continue to hold a deposit 继续持有存款 %hSQ\T<8[o
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 5pJe`}O4
continuing rent 连续租金 v#Rh:#7O%U
continuing trustee 留任受托人 qzZ/%{Ak
continuous licensing system 长期持牌制度 t<UJR*R=L
Continuous Net Settlement System [CNS System] 持续净额交收系统 V?M(exN
contra account 对销帐户 uY.Ns ?8
contra flow 资金回流 G(7%*@SX
contra item 对销项目 iO$87!
contra transfer 对销转拨 3mHzOs\jU
contract 合约 lOt7ij(,L
contract for difference 差价合约 e-rlk5k%f
contract for service 服务合约 k'st^1T
contract for settlement 平仓合约 relt7 sK
contract note 成交单据 q!c=f!U?\l
contract of copartnery 合伙合约 zGtJ@HbB
contract of indemnity 弥偿合约 _Tj&gyS
contract of insurance 保险合约 QCbD^
contract of reinsurance 再保险合约 %R>n5m
contract price 合约价格 1Vu#:6%
contracting party 订约人;立约人;缔约国 e`n ZiM>
contractual agreement 合约协议 !i"zM}
contractual commitment 合约承担 $9`#p/V
contractual joint venture 合约式联营企业 uHKEt[PS$
contractual mutual fund 合约互惠基金 *a Z1 4
contractual right 合约权利 76 !LMNf
contractual savings fund 合约储蓄基金 i47LX;}
contributed surplus 实缴资本盈余 JdS,s5Z>
contribution 出资;供款;捐款;分担款项 R;!,(l
contribution account 供款帐户 e#*3X4<\K
contribution to gross domestic product 在本地生产总值中所占比率 (xb2H~WrN
contribution to investment 出资额 _f^6F<!
contribution to pension fund 退休金供款 s`$}xukT
contributor 供款人;出资人;捐助人 &3t973=
contributory 分担人 H7Q$k4\l
contributory scheme 供款计划 /9pxEidVAS
contrived cessation of business 有预谋的停业 %+l95Dv1
control 控制权;控制;管制 )k Wxp
control of a company 公司的控制权;公司控股权
~z:]rgX
control of business 业务的控制权
LFax$CZc
controlled company 受控制公司 VO0:4{-
controller 控制人;控权人;会计长 J9[7AiEd(/
controller of an authorized institution 认可机构控权人 ;].X;Ky<
controlling company 控股公司 {5B j*m5
controlling interest 控制权益;控股权益 q}t]lD
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controlling officer 管制人员 @:?[R&`
controlling officer's report 管制人员报告 d^=)n-!T
controlling shareholder 控股股东;持有控股权的股东 tu}!:5xi
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》 86{>X5 +
conventional lending 传统放款;常规放款 j,i9,oF6]
conversion 兑换;换算;转换〔证券〕 vxZ'-&;t
conversion factor 换算因数 *:n7B\.
conversion of stock 公债的转换 'W(u.
conversion rate 兑换率;换算率;转换价格〔证券〕 "OenYiz
convertibility 可兑性;兑换性;自由兑换
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convertibility undertaking 兑换保证 8JY0]G6
convertible 可兑换;可换股 )NZH{G
convertible currency 可兑换货币 v Z9OJrF
convertible debenture 可转换债权证 WK6,K92
convertible loan stock 可转换股的债权股额 "s0,9;
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convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 (vG*)a
conveyance 转易;转易契;财产转让证书 46g0
e
conveyance of property 财产转让 %C/p+Tg
conveyance on sale 售卖转易契 Z{B
e
conveyancing fee 业权转易费 W4o8]&A
conveyancing scale charges 物业转易收费标准 r.eK;
cooling-off period 冷静期 dcY(1p)
co-owner 共同拥有人;分权共有人 D\THe-Vtr
co-partner 共同合伙人 zpwoK&T+
co-partnership 共同合伙 m8L *LB
Copenhagen Stock Exchange 哥本哈根证券交易所 KM;H '~PZi
core capital 核心资本 0I.KHIBk
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons %j\&}>P4$
《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》 ui>jJ(
Core Principles for Effective Banking Supervision [Basle Committee] Kzrd<h]`)
《有效监管银行业的主要原则》〔巴塞尔委员会〕 W/,bz",v3
cornering “夹仓”;轧空;囤积居奇 1O`V_d)
corporate borrower 借款公司;借款机构 v7"VH90`!
corporate business 公司企业;公司业务 7Vy_Cec1
Corporate Communications Department [Stock Exchange of Hong Kong Limited] u1 Q;M`+>
企业传讯部〔香港联合交易所有限公司〕 +ALrHFG
corporate customer 公司客户 jkL=JAcf~
corporate dealer 公司交易商 bJIYe ld
Corporate Finance Division [Securities and Futures Commission] q5_zsUR=
企业融资部〔证券及期货事务监察委员会〕 :XhF:c[.:
Corporate Finance (D.T.C.) Limited 协联财务有限公司 Es+I]o0K
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 -W9DH^EL<
corporate governance 公司管治 Nud =K'P=
corporate income tax 公司所得税 1\fx57a\
corporate investment adviser 公司投资顾问 p9)YRLOh.
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 Q/SO%E`E
corporate plan 公司计划 )Dz]Pv]H'
corporate practice 执业法团 ym|7i9
corporate profits tax 公司利得税 L?/AKg
corporate savings 公司储蓄 ;d}>8w&tfy
corporate service tax 公司服务税 Z4i))%or
corporate signature 法团的签名 x:Q\pZ
corporation 法团;公司 !\7M7
corporation bond 公司债券 8lM=v> Xc
corporation stock 公司股证;地方债券〔英国〕 i6WPf:#wr
corporation tax 公司税 *>a=ku:?
correction phase of stock market 股市调整期 W On<;'}M&
Correctional Services Industries Suspense Account 惩教工业暂记帐 bN/8 ~!
corrective affidavit 修正遗产申报誓章 $l*?Ce:
correspondent bank 代理银行 )8C`EPe
Cosmos Finance Limited 宇宙财务有限公司 8|zavH#P
cost 成本;费用;价格 iHhdoY[]
cost centre 成本中心 nook/ 7]
cost competitiveness 成本竞争力 P*!`AWn
cost control 成本控制;成本管理 JH\:9B+:L
cost convention 原值成本法;成本惯例 Hl}lxK,]
cost effectiveness 成本效益;经济效益 :f[ w
cost efficiency 成本效率 |~5cNm
cost element 成本要素 TBt5Nqks-
cost flow 成本流转 GM2}]9
cost input 投入资金 ![%wM Pp
cost management information system 成本管理资料系统 L(yUS)O
cost of an asset 资产成本 MAYb.>X#>
cost of borrowing 借贷成本 8n5~K.;<
cost of capital 资本成本;资金成本 R:f!ywj%
cost of installation 安装费 6]iU-k0b
cost of issue 招股费用;发行股份费用 RyK~"CWT
cost of living 生活费用 |p/*OFC6
cost of transmitting 传送费用 ^0v3NG6
cost overrun 成本超支 Bug.>ln1
cost price 成本价格 ')v,<{
cost price structure 成本价格结构 +UDt2
cost to the revenue 政府收入的损失;政府减少的收入 {`D]%eRO
cost-benefit analysis 成本效益分析 ~Y`ys[Z m
cost-benefit study 成本效益研究 9HJYrzf{%
cost-book company 以成本帐原则组成的公司 oH w!~c7
cost-effectiveness analysis 成本效益分析 y>=Y MD
costing 成本计算;成本计算法 uMDd Zj&
costing and pricing policy 成本及定价政策 $=.%IJ_MAz
costing exercise 成本计算工作 UK,bfLPt~
costing review 成本检讨 ?L0;,
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cost-of-living allowance 生活津贴 -u@ ^P7
cost-of-living index 生活指数;生活费用指数 , mz;$z6i
cost-plus pricing 成本加成定价法 fJr
EDj4(
cost-push inflation 成本推动的通货膨胀 h|]cZMGo
cost-recovery basis 收回成本的原则 OpaRQ=
cost-related charges 依成本而定的收费 :j`f%Vg~x
cost-related fee 依成本而定的收费 KfjWZ4{v
co-surety 共同担保人 _+48(QF<