C: Yd#/1!A7u
Jc|6&
calendar year figure 历年数字 .ZJRO>S
call 催缴通知;认购期权 f]\CD<g3|E
call deposit 通知存款;活期存款 2C9V|[U,
call loan 短期同业拆借;通知贷款 br":y>=,
call margin 补仓;追加保证金 {;:/-0s
call market 短期同业拆放市场 IHcD*zQ
call money 短期同业拆借;活期贷款 9mmCp&~Z
call option 认购期权;看涨期权 ucG@?@JENm
call price 赎回价格;提前赎回价 6 1F(<!
call warrant 认购认股权证;回购认股权证 93`
AWg/T
callable share 可收回股份;可兑付股份 3v5%y'
called up share capital 已催缴股本 ,^eYlmT>6
Canadian Dollar [CAD] 加拿大元 \ywXi~+kUv
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 iC98_o_9
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 f;x kT
cancellation price 取消费 y&?6FY
cap 上限 SBIj<Yy]
capital 资本;资金 Zw ^kmSL"
Capital Accord 《资本协定》 !AKg m'Nw
capital account 资本帐;非经常帐 3 G`aHTWk
capital account commitment balance 资本帐承担额结余 z6w3"9Um
Capital Adequacy Directive [CAD] 《资本充足指引》 ).sRv6/c
capital adequacy ratio [CAR] 资本充足比率 a{qM2P(S
capital allowance 资本免税额 ZI 3Nq
capital alteration 资本变更 .`4{9?bR
capital and liabilities ratio 资本负债比率 g!+|I
capital and liquidity requirement 资本与流动资金的规定 + EGD.S{
capital appreciation 资本增值 w(/aiV
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〕 #w\~&0
capital assets 资本资产 YQ6f}O
capital at risk 风险资本 S'_-G;g.
capital base 资本基础;资金基础 7:)n$,31FW
capital charges 资本支出;资本费用 s3R(vd
capital commitment 资本承担 %sX$nmi3
capital contribution certificate 出资证明书 A<qTg`gA
capital convergence 划一资本充足比率 nysUZB
capital cost 资本成本;建设成本;建设费用 .7.b:Dn0
capital cover 资本保证 9/ibWa\.
capital deficit 资本亏绌;资本赤字 r?Wk<>%>
capital divided into shares 资本分成股份 .xH5fMj,"
capital element 资本因素;资本部分 /iJ4{p
capital equipment 资本设备 c%'RR?Tl
capital expenditure 资本开支;非经常开支 %|oJ>+
capital expenses 资本费用 JQ6zVS2SSS
capital financing 筹集资本;以非经常收入支付非经常开支的结算 )`A3M)
capital flow 资金流量 :=/>Vbd: )
capital formation 资本形成;集资 T
QSzx%i2
capital formation figure 资本组合数字 [ji#U s:h
capital fund 资本基金 o8-^cP1
capital gain 资本增益;资本增值 LS88.w\=S@
capital gains tax 资本增值税 |,!IZ-
th
capital goods 资本财货;资本货物 8$;=Uf,x
capital grant 非经常补助金;非经常拨款;建设补助金 ]2\VweV
capital grant cycle 建设补助金周期 _PlKhv}
capital injection 注入资本;注资 Db1pW=66:
capital input 投入资本 Xt@Z}B))pu
capital intensity 资本密集度 cxr=k%~}J
capital intensive 资本密集 INi]R^-
capital investment 资本投资 Y!gCMLL
Capital Investment Fund 资本投资基金 b7wvaRe.
capital loss 资本损失 tjluk
capital maintenance 资本保值;资本保留 )XzI
#iQ
capital market 资本市场;资金市场 X .5aMm
capital market instrument 资本市场票据 fvF?{k> ~}
capital money 资本款项 ( 8c9 /7h
capital money subject to a trust 信托财产资本 +L9Eqll
capital movement 资本流动 P%(O|
capital nature 资本性质 o\3L}Y
capital outlay 资本支出 N,;5{y1;J
capital portion 资本部分 S7L=#+Z
capital profit 资本利润 Ksy -e{n
capital project 基本工程项目;非经常开支项目 j&Wl0
capital receipt 资本收入 >w^YO25q
capital redemption 资本赎回 k+8q{5>A<
capital redemption business 资本赎回业务 @ vrV*!
capital redemption contract 资本赎回合约 [3--(#R\}?
capital redemption reserve 资本赎回储备 7TDy.]
capital reduction 资本减缩;减资 `R=HKtr?
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] |]ZYa.+:
股本削减计划〔香港联合交易所有限公司〕 =MLcm^b
capital repayment 偿还资本 kZerKP
capital reserve 资本储备;后备资本 iMP]W_
capital revenue 资本收益;非经常收入 ^WNrGF
capital spending 资本开支;资本支出;非经常开支 }t%!9hr5D
capital stock 股本 /S(zff[at
capital stock subscription 认缴股本;认购股本 vbD{N3p)?n
capital subsidy 建设津贴;基本建设津贴 YGPy@-,E
capital subvention 非经常资助金 Wv/%^3
capital sum 资本额 (m:Zk$
capital tax 资本税 Oms. e
capital transfer tax 资本转移税 8_6Q~
capital turnover 资本周转率 Jh?dw3Ai^
capital value 资本价值 rjP L+T_
capital works project 基本工程项目 j(k:
@
Capital Works Reserve Fund 基本工程储备基金 qQsku;C?i
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 4@ML3d/
capitalization 资本化;资本总额 frT]5?{
capitalization of interest 利息化作本金 S&\L-@
capitalized interest 化作本金的利息 cdZ~2vk
capitalized loan 转作资本的贷款 ##V5-ZG{:
capitalized value 资本还原值;资本化价值 tP2qK_\e=
capitation grant 按人计算的补助金 $a"n1ou
captive insurance business 专属自保保险业务 s+EAB{w$
car insurance 汽车保险 Gmq/3tw
Caribbean Development Bank 加勒比开发银行 9J>&29@us0
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] nCj2N,mT
意大利嘉利堡银行 - qy6Un+
cartel 同业联盟;卡特尔 H+ 0$tHi
cartelized rates system 联营式利率制度 6^"=dn6K
cash 现金;现款 'toa@5
cash accounting system 现金会计制度 24 )(5!:"
cash acquisition 以现金投资所得的资产 Qe}`~a9P
cash allowance 现金津贴 Xp8]qH|K
cash assets 现金资产 DJ(q
7W
cash at bank 银行现金;银行存款 <B6&I$Wc+
cash balance 现金结余 d)R:9M}v
cash basis 现金收付制;收付实现制 WeQk<y
cash basis accounting 现金收付制会计;收付实现制会计 ( 2n>A D_
cash bonus 现金红利 V8HnUuz
cash book 现金出纳帐;现金簿 pk3<|
cash client 现金客户 6u`)QUmItg
cash commission rebate 现金回佣 C~N/A73gF
cash compensation 现金补偿 '
)?f{
cash contribution 现金承担额;现金分担额 (jFGa2{
cash cost 直接费用;现金成本 YH%'t=
<m
cash coupon 现金礼券 , 'ZD=4_
cash credit 现金信贷 LjUy*mxw
cash deficit 现金赤字 lq> +~zX{
cash deposit and withdrawal 现金收支 #&m0WI1
cash disbursement journal 现金支出日记簿 o;=l^-
cash disbursement slip 现金支出传票;现金支出单 dUF&."pW e
cash flow 现金流量;银根 JoN\]JL\,
cash flow lending 流动现金放款;无抵押融资 -xDGH
cash flow statement 现金流量表;现金流动表 5KDGSo
cash flow surplus 现金流量盈余 ""1^k2fj
cash in hand 库存现金;手头现金 CFqJ/''
cash in till 备用现金 p Wt)
A
cash in transit 运送中现金;在运现金 ;+<&8.=,)
cash input 投入现金 1!1beR]
cash input figure 现金投入数字 =RAh|e
cash limit 现金支出限额;现金限额 f3H ed
cash margin 现金保证金 Ju3*lk/j-
cash market 现货市场;现金交易市场 1QU:?_\6@t
cash offer 现金要约;现金补偿额 c=L2%XPP
cash payment 现金付款;现金支付 Jnna$6G)B
cash position 现金头寸 dz*7gL;7G
cash price 现金价格 Sk:ws&D1u
cash receipts journal 现金收入日记簿 ,^x4sA[/
cash receiving slip 现金收入传票;现金收入单 T:IW%?M
cash settlement 现金结算 k7>|q"0C
cash surplus 现金盈余 *hQTO=WF
cash with order 订货付现;凭票即付 20iq2
cashier's order 银行本票 ;zIP,PMM
cashier's order outstanding 未承兑的银行本票 spGB)k,^
cash-limited subhead 有现金支出限额的分目 |/2y-[;:
cash-sweep 现金彩票活动 qd#sY.|1
casual client “散客”;“散户” p"FW&Q=PN
CCASS Depository 中央结算系统证券存管处 <0QH<4
CCIC Finance Limited 中芝兴业财务有限公司 =ZDAeVz3w
cedant 分出者 sm\f0P!rv
ceding company 分出公司
{e[c
ceding insurer 分出保险人 :bWUuXVtJ
ceiling 上限 NLr PSqz
ceiling price 最高限价 "ajjJ"x A
central bank 中央银行 pDh{Z g6t
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 8g:;)u4$P
central banking 中央银行业务 BVr0Gk
central banking function 中央银行职能 v|Yh w
Central Clearing and Custodian System 中央结算及托管系统 &g.+V/<[
Central Clearing and Depository System 中央结算及存管系统 L. EiO({W
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 =9z[[dQ|L
central clearing house 中央结算所 e#Z$o($t
central clearing system 中央结算制度;集体交收系统 Yb/i{@AJ
central custody system 中央托管系统 tX@_fYb
central depository 中央存管处 F8uNL)gKj)
central depository system 中央证券存管制度 wmTq` XH)
Central Moneymarkets Unit [CMU] 债务工具中央结算系统
l"!Ko G7
central rate 中央汇率;中心汇率 p8\zG|b5
Central Registration Hong Kong Limited 香港中央证券登记有限公司 j~+>o[c
Central Tender Board 中央投标委员会 g-e#!(
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 y-j\zK
centralized budgetary and payments system 集中预算及支付制度 1xbK'i:-S
centred 12-month moving average 十二个月定位移动平均数 w7FW^6Zl
certificate of approval 批准证明书 Pp|*J^U 4
certificate of beneficial entitlement to property 资产权益证书 ;Wl+zw
certificate of compliance 合格证明书;合约完成证明书 -,+q#F
certificate of deposit [CD] 存款证 CWNx4)ZGw
certificate of exemption from estate duty 豁免遗产税证明书 qWx][D"
certificate of incorporation 公司注册证书;法团注册证书 (vB<%l.&
certificate of incorporation of registered trustees 注册受托人法团证书 @E-\ J7 yh
certificate of indebtedness [CI] 负债证明书 *=wYuJ#
certificate of insurance 保险证书 qqu.EE
certificate of interest 权益证明书;息票 C%U`"-%n@7
certificate of means 资产证明书 -W<vyNSr
certificate of participation 参与证明书 ^.hoLwp.
certificate of payment of profits tax 缴付利得税证明书 kf;/c}}
certificate of preference 特惠税证 Q^q1ns;r
certificate of rateable value 应课差饷租值证明书 ~",`,ZXQy
certificate of registration 登记证书;注册证明书 :{ur{m5bX
certificate of satisfaction 清偿证明书 8Y_ol#\L
certificate of transfer 转让证明书 3Te^
certificate to bearer 不记名证明书 9:!gI|C
certification 核证 .%^]9/4
certification fee 核证费 ]miy/V }5
certified cheque 经银行证明可兑现的支票 S3@|Q\*r
certified public accountant [CPA] 执业会计师 ~>:Z6Le@
certified statement 经证明的报表 h?f>X"*|(
cessation of business 停业 Ai/b\:V9S
cession 分保 wo3wtx
C.F. Finance Company Limited 浙一财务有限公司 pFm=y#!t
chance 机会;中彩机会 $ KRI'4
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 l%`F&8K
change of domicile 迁册 XO9M_*Va
change to estimates 修订预算 $YXMI",tt<
change to the approved estimates of expenditure 核准开支预算的变动 7As|Ns`
charge 费用;押记;抵押 PmR~c,
charge number 税单号码 \T\b NbPn
charge on assets 资产的征税 2{Chu85
charge upon general revenue 从政府一般收入中拨款支付 3`#6ACF
chargeable 可予征收;应课税的 (lGaPMEU}
chargeable agreement for sale 可予征收印花税的买卖协议 N,f4*PQ
chargeable income 应课税入息 !p[9{U->o;
chargeable normal trading receipt 应课税的一般营业收入 g(Io/hyj
chargeable profit 应课税利润 E^rbcGJ
chargeable to tax 应课税 =Me5ftw
charged to... 记入……帐目 sj8~?O
chargee 承押记人 PI~1GyJr@;
charge-holder 受押人 [b/k3&O'
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 tBm_YP[
charging order 押记令 ?0
m\(#
chargor's right 押记人的权利 vNeCpf
charitable donation 慈善捐款 .!6>oL/iF
charitable trust 慈善信托 X5]TY]
charity property 慈善财产 \y88d4zX
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 a3VM'
charter 章程;特许权 8UMFq
charter of incorporation 成立章程 *5wu
chartered accountant 特许会计师 PT^c^{V
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 AxZD-|.
Chartered Institute of Public Finance and Accountancy [United Kingdom] @_"9D y Y%
特许公共财政及会计学会〔英国〕 Zo}y(N1K}
charterer 承租人 rx5B=M
Chase Manhattan Asia Limited 美国大通亚洲有限公司 oP2fX_v1x
Chase Manhattan Bank 美国大通银行 )'hH^(Yu
chattels 实产 +dPL>R
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 >^OC{~Az
Che Hsing Finance Company Limited 浙兴财务有限公司 &%2*Wu;
check-and-balance system 制约平衡制度 "&/]@)TPz
Chekiang First Bank Limited 浙江第一银行 Qf|U0
cheque 支票 8:o<ry
Chiao Yue Finance Company Limited 侨裕财务有限公司 b:(-
Chiba Bank, Ltd. 千叶银行 +hRmO
Chicago Board of Options Exchange 芝加哥期权交易所 7nVRn9Hn
Chicago Board of Trade 芝加哥交易所 AWjm~D-?
Chicago Mercantile Exchange 芝加哥商品交易所 oM)h#8bq
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 w]_zp?\^
}
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 [<,~3oRu
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 t'~/$=9}
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 Lqp8yVO
child allowance 子女免税额 S#b-awk
China & South Sea Bank Limited 中南银行 y?)}8T^
China Affairs Committee [Hong Kong Futures Exchange Limited] J j=;
中国事务委员会〔香港期货交易所有限公司〕 WA$>pG5s
China concept stock 中国概念股 `Rdm-[&
China Construction Bank 中国建设银行 CAU0)=M
China Development Division [Stock Exchange of Hong Kong Limited] 0vGyI>
中国发展科〔香港联合交易所有限公司〕 ;oxAe<VIj
China Economic News 《中国经济新闻》 ^Q{Bq
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 H3H_u4_?SE
China State Bank Limited 国华商业银行 /R
LI,.%
Chinatrust Commercial Bank, Limited 中国信托商业银行 NJ MJ
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 X]y)ZF26
Chinese Bankers Club, Hong Kong 香港银行华员会 Dl&GJ`&:p
Chinese Banks' Association 香港华商银行公会 <X_!x_x
Chinese Gold and Silver Exchange Society 金银业贸易场 !~ZP{IXyo
Chinese New Year bonus 年奖;年终花红 m,R Dr
chit fund 银会 jDRe)bo4
Chiyu Banking Corporation Limited 集友银行有限公司 n q19Q)
Chiyu Finance Company Limited 集友财务有限公司 %Td )0Lqp
Cho Hung Finance Limited 朝兴金融有限公司 vNW jH!'
choses in action 无形动产;据法权产 %y<ejM
chronological book 序时帐簿 g2R@`./S
Chubu Securities Finance Company 中部证券金融公司 ya
-i^i\
Chung Khiaw Bank Limited 崇侨银行 *<'M!iRC
Chung Nan Finance Company Limited 中南财务有限公司 o]LRzI
Chuo Trust & Banking Co., Ltd. 中央信托银行 /EMJSr
Chuo Trust Asia Limited 中央信托亚洲有限公司 1mSaS4!"B
Citibank, N.A. 万国宝通银行 O3N_\B:
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 C*X
G_b ]
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 3p*-tBOO
Citicorp International Limited 万国宝通国际有限公司 gFPi7 o1
civil debt 民事债项 =pIy
Civil Service Pension Reserve Fund 公务员退休金储备基金 hKlZi!4J
claim 申索;索偿;债权 ` r']^
,
claim equalization fund 申索平衡基金 Ao7 `G':
claim for refund of property tax 申请发还物业税 aVe/
gE
claim of debt 债权申索 GOSI3RRn
claim on bank 对银行的债权 3I|3wQ (
claim to dividend 摊还债款申索 }sxn72,
claimant 申索人;索偿人 {C^@Q"I
claims statistics 申索统计数字 FZH\Q~IUV
class of insurance business 保险业务类别 *8ExRQZ$
class of property 财产类别 @ 2_<,;$
claw-back 递减率 aj~bt-cE
clearance cost 清拆成本 ]bgY6@M
clearing 结算;票据交换;清算 #*c F8NV-
clearing account 结算帐户 'ZQWYr9R
clearing and settlement system 结算和交收系统 tVqmn
clearing balance 结算差额 X8<2L2:
clearing bank 结算银行 #)`A7 $/,
clearing cheque 交换支票 6<5Jq\-h
clearing house 结算所;票据交换所 &,i~ cG?
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 oh#>
5cA8
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 &kQ!KA28
clearing member 结算会员 =ZsGT
Clearing Members' Fund 结算会员基金 R<zG^m
clearing participant 结算参与者 CiL94Nkd9
clearing rebate 结算费用的回佣 ^ie^VY($
Clearing Rules [SEHK Options Clearing House Limited] A%vsno!
《结算规则》〔联交所期权结算所有限公司〕 AaN"7.Z/
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 Ae?e 70bY
Clerk to the Board of Review 税务上诉委员会书记 PK&2h,Cu+
client 客户;委托人;当事人 0m+8P$)C%
client agreement 客户协议 4Z)DDz-}V
client confidentiality 客户保密的责任 QfQ\a%cc
client money 客户款项 z8Q"%@
client statement 客户结单 ]v5-~E!
clients fund 客户资金 DI&MC9j(
close 结算;收市;收盘 ^ft]b2i
close a position 平仓;轧平头寸 l[/q%Ca'>
close company 股份不公开的公司 fw{,bJ(U
close higher 收市时价位较高 .h;Se
close lower 收市时价位较低 >&H~nGP.
close mixed 收市时荣辱互见 t#<KxwhcN
close of exchange 交易所停市 hN(L@0)
close of financial year 财政年度终结 Z,WW]Y,$
close out 平仓 {@r*+~C3
close out a long position 平长仓 :w?7j_p#
close out a short position 平空仓 WwW^[k (X
close steady 收市时价格稳定 ~4)Y#IxL
close the gap 弥补差距 *(*+`qZL{(
closed position 平仓 gvnj&h.GV
closed-end investment corporation 股份固定的投资公司 djT.
1(
close-out price 抛售价格 LW39YMw<
closing account 决算帐户 LxT rG)4
closing balance 期终结余;收市结余 [BBpQN.^q6
closing price 收市价;收盘价 (3md:r<-
closing quotation 收市价;收市行情 P 4;{jG
closing rate 收市汇价;收盘汇率 &.*uc|{
closing transaction 平仓交易 B50 [O!
clothing levy 成衣税 (BERY
club deposit 零存整付存款 k_3j
'
Code of Aid 《资助则例》 qa}>i&uO
Code of Banking Practice 《银行营运守则》 74zSP/G'
Code of Best Practice [Stock Exchange of Hong Kong Limited] ,w&:_n
《最佳应用守则》〔香港联合交易所有限公司〕 K!b8= K`
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〕 hXX1<~k
Code of Conduct for Persons Registered with the Securities and Futures Commission 64D%_8#m
《证券及期货事务监察委员会注册人操守准则》 4&N$: j<
code of practice 实务守则;经营守则;执业守则 ^t78jfl
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 *`KrVu 6s
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 bV3lE6z
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 Yjup
Code on Pooled Retirement Funds 《集资退休基金守则》 JfTfAq]
Code on Share Repurchases [Share Repurchase Code] FD6v/Y
《公司购回本身股份守则》〔《股份购回守则》〕 `Lz1{#F2G
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 lIuXo3
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 %yaG,;>U
co-debtor 共同债务人 DuF7HTN[K
co-financing scheme 共同融资计划 M^ 5e~y
cognizance 证明令 w3#`1T`N
coin 硬币 V:\]cGA{
coin replacement programme 硬币取缔计划 8Inx/>eOI
coin set 套装硬币 WOO%YU =
coinage 硬币 +8UdvMN
Coinage Security Fund 硬币发行基金 pN$;!
cold call 主动与准客户接触 )
p^
collapse in prices 价格下泻;价格下挫;价格暴跌 G\1J _al
collateral 抵押品 Lh 9S8EU
collateral bond 担保债券 d,R6` i
collateral loan 抵押贷款 Zu=kT}aGg
collateral security 附属抵押品 /Dw@d,&[
collection 征收;收取 `{G?>z Fp
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 8D2yR#3
collection of betting duty 收取博彩税 wZv-b*4
Collection Office [Inland Revenue Department] 收税处〔税务局〕 :^G%57NX
collective consumption 集体消费 0VIZ=-e
Collector 收税主任 k_Tswf3
Collector of Rates 差饷征收官 <bdyAUeFw
Collector of Stamp Revenue 印花税署署长 Wg(bD,
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 ~Oh=
combined surplus 合并盈余 g+9v$[!
combined visible and invisible trade account 有形及无形贸易合并帐目 !BRcq~-.
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 aFG3tuaKrQ
commemoration coin 具纪念性的硬币 $WNG07]tU
commencement of winding-up 清盘开始 m;h<"]<
commerce and industry sub-index 工商分类指数 6{7 3p@
commercial activity 商业活动 9-G b"hr
commercial bank 商业银行 aQmfrx
Commercial Bank Act of Norway 《挪威商业银行法》 u&SZlkf6%
Commercial Banks Law 《商业银行法》 k2OM="Ei}
commercial borrowing 商业借款 y#bK,}
Commercial Code of Japan 《日本商法》 jvO3_Zt9
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 6z1\a
commercial invoice 商业发票 DVzssPg
commercial letter of credit 商业信用证 [tm[,VfA^
commercial loan 商业贷款;商业放款 966<I56+
commercial paper 商业票据 JmjxGcG
commercial paper market 商业票据市场 \ 522,n`
commercial registry 商业登记处 O!];_q/
commercial return 商业回报 ss;
5C:*y
commercial sale 商业销售 P/`m3aSzX.
commercialization 商品化 "!a`ygqpT
commercially viable 具商业利益;有利可图 +@>:%yX
Commerzbank AG 西德商业银行 >i`8R
commission 佣金;委员会 !a4cjc(
Commission des Operations de Bourse of France 法国证券事务监察委员会 !u%9;>T7
commission house 佣金行;代办行 Oc^m_U8>^
commission payable 须付的佣金 6oA~J]<
commission rebate 佣金回扣 jIZ+d;1
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 bx7\QU+
Commissioner of Banking 银行监理专员〔银监专员〕 K>LpN')d
Commissioner of Estate Duty 遗产税署署长 gr\@sx?b
Commissioner of Inland Revenue 税务局局长 `x4E;Wjv
Commissioner of Insurance 保险业监理专员 |1i]L @&
Commissioner of Rating and Valuation 差饷物业估价署署长 |>@-grs
commitment 承担;已承担的开支;承担额;承担项目 mo*'"/
commitment fee 承诺费 `+^sW#ki
Committee of the Hong Kong Association of Banks 香港银行公会委员会 4
iKR{P6
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 #~1wv^
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 $vqU|]J`
Committee on Payment System [Hong Kong Monetary Authority] 2R] XH
0
支付系统委员会〔香港金融管理局〕 YnD#p[Wo^
Committee on Unit Trusts [Securities and Futures Commission] 2)?
单位信托委员会〔证券及期货事务监察委员会〕 v\'rXy
Commodities Dealers' Deposit Fund 商品交易商按金基金 H1C%o0CPY
Commodities Trading Commission 商品交易事务监察委员会 Me<du&
T
commodity 商品 \KNdZC?V2
commodity classification 商品分类法 3!bK d2"
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 u&tFb]1@)
commodity dealer 商品交易商 +:!ScG*
commodity exchange 商品交易所 ~xE=mg4le
Commodity Exchange Compensation Fund 商品交易所赔偿基金
N)P((>S;
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 a!?.F_T9A
commodity flow method 商品流动法;商品流通法 5=m3J!?
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 T aEt
commodity futures contract 商品期货合约 k}-]W@UCa?
commodity market 商品市场 ]xI?,('_m
commodity tax 商品税 PC[cHgSYU
commodity trading adviser 商品交易顾问 gjQ=8&i
commodity trading adviser's representative 商品交易顾问代表 vi<X3G6Xh
commodity trading advisory contract 商品交易顾问合约 ru DP529;
commodity warrant 商品期权证 9,w}Xe=C
commodity-based investment 以商品为基础的投资 H):-!?:
common fund 共同基金 1N>6rN
common property 分权共有财产 `LE^:a:8,
common share 普通股 s{cKBau
common stock 普通股 ;*.(.
Commonwealth Bank of Australia 澳洲联邦银行 AX8gij
Commonwealth Development Corporation 英联邦发展公司 >"O1`xdG
Commonwealth Finance Ministers Conference 英联邦财长会议 |&Au6 3
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 ^IYJEqK
Commonwealth income tax 英联邦入息税 q`cEA<~S
Commonwealth Preference 英联邦特惠制 |@+8]dy:l
communal property 公有财产;公有产业 [qW<D/@
communication expenses 通讯费用 VkWO}
Community Preference 欧共体特惠制 ]u;GNz}?
commutation of pension 退休金的折算 90?,-6
commuted gratuity 折算酬金 V8\$`NEP
commuted pension gratuity 经折算的退休酬金 [4ee <J
Companies Act [United Kingdom] 《公司法令》〔英国〕 T^N L:78
Companies Handbook 《上市公司手册》 t18UDR{
companies inspector 公司检查员 v&e-`.xR
Companies Liquidation Account 公司清盘帐户 )&XnM69~b
Companies Ordinance: Information to be Included in a Rights Issue Prospectus q%DVDq( z
《公司条例:供股章程须载有的资料》 Q5hb0O%a
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》 0n\^$WY
Companies Registration Officer 公司注册主任 w[e0wh`.
Companies Registry 公司注册处 9e-*JYF]C
Companies Registry Trading Fund 公司注册处营运基金 v;Swo("
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 iwB8I^
Company Formation and Enforcement Division [Companies Registry] jk
K#e$7
公司成立及条例执行部〔公司注册处〕 cJSVT8
company in which the public are substantially interested 由公众拥有相当权益的公司 m;1'u;
company limited by guarantee 担保有限公司 0GS{F8f~,
company limited by shares 股份有限公司 U)
+?$
Tbm
company register 公司登记册 nZ&T8@m
company registration fee 公司注册费 fVG$8tB
company with limited liability 有限法律责任的公司 DL
%S(l
company's memorandum 公司组织章程 xQX<w\s
company's reserve 公司储备 +O&RBEa[
comparative advantage 比较优势;比较利益 l_bL,-|E8
compensation 补偿金;赔偿 ]NbX`'
Compensation Committee [Stock Exchange of Hong Kong Limited] ^=Q8]W_*
赔偿委员会〔香港联合交易所有限公司〕 N&?T0Ge;
compensation from insurance 保险赔偿 hx*HY%\P
compensation fund 赔偿基金 `i=JjgG@
compensation fund levy 赔偿基金征费 h -Tsi:%b
compensation rate 补偿率 aMBL1d7
Compensation Review Committee 赔偿检讨委员会 S^|$23}
compensation scheme 赔偿计划 ,Y$F7&
compensation trade 补偿贸易 } /[_
compensation value 补偿值 z~BD(FDI
compensatory payment 补偿付款 k& WS$R?u
competition and pricing strategy 竞争与定价策略 ]cn/(U`
competitive edge 竞争优势 Fq vQk
competitive price 具竞争力的价格 t8t}7XD
competitive tender 竞争性投标 ~5FS|[1L
Compliance Committee [Stock Exchange of Hong Kong Limited] gW'P`Oxw
监察委员会〔香港联合交易所有限公司〕 uE"5 cq'B/
component of expenditure 开支组成部分 ;R/k2^uF
Composite Consumer Price Index 综合消费物价指数 W+8BQ-2
composite index 综合指数 '$n:CNha
composite rating 综合评级 N[0
xqQ
composite return form 综合报税表 a3Z:C!|O'
Composite Securities and Futures Bill 《证券及期货综合条例草案》 mYiSR
composite tax return 综合报税表 UaH26fWs
composition 组合成分;债务重整协议 lTxY6vi
composition of earnings 收益组合成分 @c6"RHG9
compound increase 复合增加率;复合增长率 \s.1R/TyD
compound interest 复利 rny@n^F
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 q1U&vZ3]c
comprador note 买办票据 i:V0fBR[>
comprador order 买办付款令票 +fC#2%VnU
comprehensive income tax 综合所得税 /_$~rW
comptroller 审计主任 8.*\+nH
compulsory liquidation 强制清盘 "|(rVj=
compulsory winding-up 强制清盘 \d `dV0X
computation 计算;计算表 9BqQ^`bu
computational procedure 计算方法 7bA4P*
computer audit programme 电脑审计程序;电脑核数程序 <Gn8B^~$
concentrated position 集中持仓量 4kWg>F3
concentration risk 资金集中风险;集中融资风险 ]|Ow_z8
O
concept stock 概念股 N8,EI^W8Z
concession 特许权;宽减措施;优惠 -
P\S>G.
concession contract 特许经营权合约 8FB\0LA!g
concessionary rate 优惠率 nw~/~eM5=
concordat 协定;契约;国际监管条约 ;%BhhmR)[
condition 条件 O3_D~O
."
conditional endorsement 附有条件的背书 _L?v6MTj
conditional offer 有条件要约 b ^uP^](J
conditional sale agreement 有条件售卖协议 >r;ABz/
conditions of tender 投标章程 R#"U/8b>z
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》 %T`4!:vy
conduct of business standard 业务操守准则 gV<0Hj
Confidentiality Understandings 保密谅解文件 ]]\)=F`n77
confirmation letter 确认书 .tZjdNE(h
confirmation of mail transfer 信汇证明书 cYZwWMzp
Confirmation of Payment 已缴税证明书 wrz+2EP`
confirmed letter of credit 保兑信用证 \Ku9"x
confirming bank 保兑银行 'dmp4VT3
confiscation order 没收令 "}S9`-Wd|
connected transaction 关连交易 [54@i rH
consensus capitalism 共识资本主义 IW5*9)N?
conservative investor 保守投资者 A6{t%k~F
consideration 代价;对价;约因 Xy[4f=X}z
consideration issue [listing method] 代价发行〔上市方式〕 {D;Xa`:O
consideration other than cash 现金以外的代价 fQ=&@ >e
consignee 收货人;代售人 Am>_4
consignment 托运;寄售 s$f+/Hs
consignor 付货人;托运人;寄售人 >E//pr)_Km
consolidated account 综合帐目 zkjPLeX
consolidated account expenditure 综合帐目开支 hknwis%y
consolidated balance sheet 综合资产负债表 fl} rz
consolidated cash deficit 综合现金赤字 E9yFREvQc
consolidated cash surplus 综合现金盈余 6'RZ
consolidated enterprises sectorial index 综合企业分类指数 Z-N-9E
consolidated net earnings 综合净收益;综合净盈利 $w|o@ Ml)
consolidated net profit 综合净利润;综合纯利 :SpG&\+
consolidated policy 综合保单 *]{9K
consolidated price 综合价格 tU+@1~
~
consolidated profit and loss account 综合损益帐;综合损益表 ^/_\etV
consolidated public sector expenditure 公营部门综合开支 M[:O(
consolidated revenue account 综合收入帐 F,'^se4&
consolidated shareholders' fund 综合股东资金 ddUjs8VvJ
consolidation of shares 股份合并 `U{o:
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 {toyQ)C7
consortium company 财团公司 :)KTZ
consortium loan 银团贷款 =q_&*'
constant dollar figure 固定币值
91-P)%?
constant market price 固定市价 [<#<:h&\
constant price 固定价格 O, bfdc[g4
constant price series 固定物价计算数列 5uQv
constant rate 固定比率 v\vE^|-\/
constituent stock 成分股 qT4I Y$h
constitution 章程;组织章程 Z:\;R{D
construction output 建造产出量 ?;0nJf
constructive trust 法律构定信托 Bxn8><
consultant accountant 顾问会计师 pr0@sri@
consultant's fee 顾问费 F|]o9&/<]
Consultation Paper on Proposed Regulation on Share Margin Financing ATYQ6E[{MV
《监管股票按贷财务的建议谘询文件》 AIvL#12
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability F<PWBs%
《有关联交所检讨董事资格的程序的谘询文件》 )'BJ4[aq\
consumer behaviour 消费者行为 Ee t+
Consumer Council 消费者委员会 MZUF! B
consumer credit financing operation 消费者信贷业务 pm'@2dT
consumer demand 消费者需求 s,UN'~e1
consumer durables 耐用消费品 l|@/?GaH
consumer expenditure 消费开支 GibggOj2Q,
consumer goods 消费品 ^}i50SG:y
consumer market 消费市场 |QAeQWP+1
consumer price 消费物价 ,z?<7F1q=
Consumer Price Index [CPI] 消费物价指数 2a._?(k_y
Consumer Price Index (A) 甲类消费物价指数 jMz1s%C
Consumer Price Index (B) 乙类消费物价指数 \3n{w
Consumer Price Index Classification System 消费物价指数分类法 % +kT
Consumer Price Index Report 《消费物价指数月报》 37:b D
Consumer Price Index series 消费物价指数系列 L|]w3}ZT@
consumer price inflation 消费物价上涨 nLFx/5sL
Consumer Representative Action Fund 消费者集体诉讼基金 A@@)lD.
consumer sentiment 消费意欲 <F#*:Re_y
consumer spending 消费开支;消费支出 .oi}SG
consumption expenditure 消费开支 T3u5al
consumption pattern 消费模式 j61BP8E
consumption product 消费产品 Z,|1G6f@
consumption tax 消费税 f_re"d 3u
contango 交易延期费;延期交割费;期货溢价 5{R#h :
contingencies warrant 紧急拨款令;应急支款授权书 ?z)y%`}
contingency 应急费用;意外开支准备金 e'/
contingency allowance 应急准备金 Z30z<d,j
contingency sum 应急费用;意外开支准备金 $L<_uqSk
contingent assets 或有资产 I{?E /Sc
contingent debt 或有债权;待确定债务 7"a`-]Ap
contingent interest 待确定的权益 APHtJoS
contingent liabilities 或有负债 +!L_E6pyXE
contingent profit 或有利润 ?BHWzo!
contingent right 或有的权利 1WUFk ?p
continue to hold a deposit 继续持有存款 j,|1y5f
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 p0[,$$pM
continuing rent 连续租金 |"Xi%CQ2
continuing trustee 留任受托人 zJG x5JC
continuous licensing system 长期持牌制度 .WL\:{G8;
Continuous Net Settlement System [CNS System] 持续净额交收系统 =BqaGXr
contra account 对销帐户 5I8FD".i
contra flow 资金回流 [x$eF~Kp
contra item 对销项目 |g?/~%7
contra transfer 对销转拨 O, ``\(P
contract 合约 Kh:#S|
contract for difference 差价合约 ;G%wc!
contract for service 服务合约 j$|Yd=
contract for settlement 平仓合约 6yu*a_
contract note 成交单据 )F%wwc^r
contract of copartnery 合伙合约 g9([3pV,
contract of indemnity 弥偿合约 sl^s9kx;C$
contract of insurance 保险合约 %|D\j-~
contract of reinsurance 再保险合约 ;G4HMtL
contract price 合约价格 L!8 -:)0b
contracting party 订约人;立约人;缔约国 DmXDg7y7s
contractual agreement 合约协议 @Q$/eL
contractual commitment 合约承担 r3c\;Ra7
contractual joint venture 合约式联营企业 MuFU?3ovG*
contractual mutual fund 合约互惠基金 Ew?/@KAV\
contractual right 合约权利 Z5*(W;;
contractual savings fund 合约储蓄基金 M k'n~.mb
contributed surplus 实缴资本盈余 (jo(bbpj
contribution 出资;供款;捐款;分担款项 86^ZYh
contribution account 供款帐户 ]df9'\
contribution to gross domestic product 在本地生产总值中所占比率 *&hXJJ[+
contribution to investment 出资额 7G>0,'XC
contribution to pension fund 退休金供款 `G ;Lz^
contributor 供款人;出资人;捐助人 ArmL,
contributory 分担人 F)E7(Un`8
contributory scheme 供款计划 0'q(XB`i=
contrived cessation of business 有预谋的停业 H%01&u
control 控制权;控制;管制 SVg@xu+
control of a company 公司的控制权;公司控股权 Wy^[4|6
control of business 业务的控制权
7>#L
controlled company 受控制公司 ziLr }/tg
controller 控制人;控权人;会计长 bn*{*=(|
controller of an authorized institution 认可机构控权人 8)-t91hkL
controlling company 控股公司 vYMbson}
controlling interest 控制权益;控股权益 6XOpB^@
controlling officer 管制人员 zNsL^;uT
controlling officer's report 管制人员报告 G"U>fwFuK
controlling shareholder 控股股东;持有控股权的股东 2W"cTm
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》 AG$-U2ap
conventional lending 传统放款;常规放款 a_pCjG89
conversion 兑换;换算;转换〔证券〕 llZ"uTK\M
conversion factor 换算因数 /ie3H,2
conversion of stock 公债的转换 LKqog%,c
conversion rate 兑换率;换算率;转换价格〔证券〕
];b!*Z
convertibility 可兑性;兑换性;自由兑换 :i,c<k
convertibility undertaking 兑换保证 ,8J*S
convertible 可兑换;可换股 LKf5r,C
convertible currency 可兑换货币 !aW*dD61
convertible debenture 可转换债权证 :`>+f.)
convertible loan stock 可转换股的债权股额 Z z;<P
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 {Jw<<<G
conveyance 转易;转易契;财产转让证书 W
&0@&U
conveyance of property 财产转让 XJxs4a1[t
conveyance on sale 售卖转易契 zFdz]z3
conveyancing fee 业权转易费 3U9+l0mBa
conveyancing scale charges 物业转易收费标准 od5w9E.
cooling-off period 冷静期 :LIKp;
co-owner 共同拥有人;分权共有人 l6`d48U
co-partner 共同合伙人 L"[wa.<
co-partnership 共同合伙 1&@wb'MBs.
Copenhagen Stock Exchange 哥本哈根证券交易所 "mP*}VF
core capital 核心资本 p=`x
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons hml\^I8Q>F
《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》 i3kI2\bd/
Core Principles for Effective Banking Supervision [Basle Committee] #Rm=Em}d
《有效监管银行业的主要原则》〔巴塞尔委员会〕 @Pb 1QLiz
cornering “夹仓”;轧空;囤积居奇 d"d)<f
corporate borrower 借款公司;借款机构 %\{?(baOA
corporate business 公司企业;公司业务 Eps\iykB
Corporate Communications Department [Stock Exchange of Hong Kong Limited] tFST.yT>zg
企业传讯部〔香港联合交易所有限公司〕 bJ,=yB+0
corporate customer 公司客户 [>J~M!yu:r
corporate dealer 公司交易商 {ZsWZJ!
Corporate Finance Division [Securities and Futures Commission] 8F\Msx
企业融资部〔证券及期货事务监察委员会〕 3R=3\;
Corporate Finance (D.T.C.) Limited 协联财务有限公司 |L_g/e1 A3
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 cdtzf:#q
corporate governance 公司管治 HyX4ob[X
corporate income tax 公司所得税 eR*
]<0=
corporate investment adviser 公司投资顾问 #`#aSqGmc
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 dW^_tzfF7
corporate plan 公司计划 oIL+@}u7
corporate practice 执业法团 w7t"&=pF7
corporate profits tax 公司利得税 A6x_!
corporate savings 公司储蓄 ^`>Ysc(@&
corporate service tax 公司服务税 zWmo
OnK
corporate signature 法团的签名 w`#0
Y9O
corporation 法团;公司 m/F(h-?
corporation bond 公司债券 Zz)oMw
corporation stock 公司股证;地方债券〔英国〕 \I,Dje/:w
corporation tax 公司税 g2 {?EP
correction phase of stock market 股市调整期 }Mb'tGW
Correctional Services Industries Suspense Account 惩教工业暂记帐 _F|_C5A
corrective affidavit 修正遗产申报誓章 p4t!T=o/
correspondent bank 代理银行 ^a#&wW
Cosmos Finance Limited 宇宙财务有限公司 Q0"F> %Cn
cost 成本;费用;价格 @8M2'R\
cost centre 成本中心 VF!kr1n!
cost competitiveness 成本竞争力 ^1Zq0
cost control 成本控制;成本管理 p|9ECdU>;
cost convention 原值成本法;成本惯例 dG~B3xg;5i
cost effectiveness 成本效益;经济效益 vkd<l&zD
cost efficiency 成本效率 RAuAIiQ
cost element 成本要素 d7K17KiC
cost flow 成本流转 !q6V@&
cost input 投入资金 ;pNbKf:
cost management information system 成本管理资料系统 *sIG&
cost of an asset 资产成本 l[\,*C
cost of borrowing 借贷成本 (zYSSf!I
cost of capital 资本成本;资金成本 K"6+X|yxE
cost of installation 安装费 }Keon.N?
cost of issue 招股费用;发行股份费用 X3=Jp'p$h
cost of living 生活费用 ZNC?Ntw
cost of transmitting 传送费用 /2\=sTd
cost overrun 成本超支 nIqY}??
cost price 成本价格 ttq< )4
cost price structure 成本价格结构 -^xKG'uth
cost to the revenue 政府收入的损失;政府减少的收入 J!fc)h
cost-benefit analysis 成本效益分析 cLko
cost-benefit study 成本效益研究 'SD|ObBY
cost-book company 以成本帐原则组成的公司 Y <i}"eI*
cost-effectiveness analysis 成本效益分析 -MW(={#
costing 成本计算;成本计算法 F-7b`cF9[r
costing and pricing policy 成本及定价政策 yb.|7U?/x
costing exercise 成本计算工作 <QW1fE
costing review 成本检讨 :8|3V~%m
cost-of-living allowance 生活津贴 *Qwhi&k
cost-of-living index 生活指数;生活费用指数 KRR^?
cost-plus pricing 成本加成定价法 <