C: A+"ia1p,}
g*e
calendar year figure 历年数字 7hlO#PYZ
call 催缴通知;认购期权 k.vBj~xU
call deposit 通知存款;活期存款 (e!0]Io@
call loan 短期同业拆借;通知贷款 }Qip&IN
call margin 补仓;追加保证金 4'g;TI^
call market 短期同业拆放市场 wVicyiY]
call money 短期同业拆借;活期贷款 ;t<QTGJ
call option 认购期权;看涨期权 z(_Ss@ $
call price 赎回价格;提前赎回价 vY }A
call warrant 认购认股权证;回购认股权证 TZ(cu>
callable share 可收回股份;可兑付股份 K1r#8Q!t
called up share capital 已催缴股本 8S mCpg
Canadian Dollar [CAD] 加拿大元 H:t$'kb`
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 K?B{rE Lp
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 b\vKJ2
cancellation price 取消费 )vjh~ybZ
cap 上限 hyCh9YOu)
capital 资本;资金 ]h* c,.
Capital Accord 《资本协定》 ]>LhkA@V
capital account 资本帐;非经常帐 4)h]MOZ
capital account commitment balance 资本帐承担额结余 )Dw,q~xgg0
Capital Adequacy Directive [CAD] 《资本充足指引》 !}v=N";c
capital adequacy ratio [CAR] 资本充足比率 p^%YBY#,H
capital allowance 资本免税额
FT#8L
capital alteration 资本变更 tyXuG<
capital and liabilities ratio 资本负债比率 4C<jdv_J
capital and liquidity requirement 资本与流动资金的规定 JJ}0gZ
capital appreciation 资本增值 Rot@x r7Hc
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 kP#B5K_U|
capital assets 资本资产 cZB7fmq%
capital at risk 风险资本 Ne8Cgp
capital base 资本基础;资金基础 L+Xc-uv["p
capital charges 资本支出;资本费用 *1p|5!4c
capital commitment 资本承担 5R@
capital contribution certificate 出资证明书 \6E|pbJ}x
capital convergence 划一资本充足比率 0B@SN)<kH
capital cost 资本成本;建设成本;建设费用 /y _O4
capital cover 资本保证 J&[@}$N
capital deficit 资本亏绌;资本赤字 ,0*&OXt
capital divided into shares 资本分成股份 !UG
7Uer
capital element 资本因素;资本部分 z=rT%lz6
capital equipment 资本设备 # {w9s0:
capital expenditure 资本开支;非经常开支 P
`}zlml
capital expenses 资本费用 %QH)' GJQ
capital financing 筹集资本;以非经常收入支付非经常开支的结算 |Y$uqRdV
capital flow 资金流量 `x
l
capital formation 资本形成;集资 <49K>S9O
capital formation figure 资本组合数字 3nT^?;-
capital fund 资本基金 ?t/~lv
capital gain 资本增益;资本增值 r@v,T8
capital gains tax 资本增值税 n[ T[DCQ,
capital goods 资本财货;资本货物 p7veQ`yNc
capital grant 非经常补助金;非经常拨款;建设补助金 #MX'^RZ>2
capital grant cycle 建设补助金周期 =|M>l
capital injection 注入资本;注资 o<<xY<
capital input 投入资本 1rv)&tKs
capital intensity 资本密集度 ])|d"[ur=
capital intensive 资本密集 %_+2@\
capital investment 资本投资 M9V
q
-U18
Capital Investment Fund 资本投资基金 Mn9dqq~a
capital loss 资本损失 "uuVy$6C
capital maintenance 资本保值;资本保留 2^mJ+v<
capital market 资本市场;资金市场 9o;^[Ql-
capital market instrument 资本市场票据 _,xc[ 07
capital money 资本款项 QrB@cK]
capital money subject to a trust 信托财产资本 KM}f:_J*lg
capital movement 资本流动 ]+|~cRQ9I
capital nature 资本性质 S4^vpY
DeN
capital outlay 资本支出 mL{B!Q
capital portion 资本部分 #w,Dwy
capital profit 资本利润 7ePqmB<.
capital project 基本工程项目;非经常开支项目 0vEoGgY0*:
capital receipt 资本收入 q*\x0"mS/
capital redemption 资本赎回 p<TpK )
capital redemption business 资本赎回业务 ;A|-n1e>Hc
capital redemption contract 资本赎回合约 |B'9\OkP[=
capital redemption reserve 资本赎回储备 -BRc8 /
capital reduction 资本减缩;减资 bSfpbo4(
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] 6|aKL[%6
股本削减计划〔香港联合交易所有限公司〕 5b!vgm#])
capital repayment 偿还资本 ;i
Fz?d3;
capital reserve 资本储备;后备资本 U7`A497Z
capital revenue 资本收益;非经常收入 _d"b;4l
capital spending 资本开支;资本支出;非经常开支 zo +nq%=
capital stock 股本 q}~3C1
capital stock subscription 认缴股本;认购股本 q*F{/N**
capital subsidy 建设津贴;基本建设津贴 dRj| g
capital subvention 非经常资助金 V.O(S\
capital sum 资本额 xl6,s>ob
capital tax 资本税 giZP.C"0
capital transfer tax 资本转移税 M,/mE~
capital turnover 资本周转率 o*DN4oa)
capital value 资本价值 \@8+U;d
capital works project 基本工程项目 z.GMqW%B
Capital Works Reserve Fund 基本工程储备基金 *pAV2V(!23
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 u+'tfFds&
capitalization 资本化;资本总额 IPgt|if^
capitalization of interest 利息化作本金 "}pNe"ok
capitalized interest 化作本金的利息 y.WEj?EL
capitalized loan 转作资本的贷款 nQ q=7Gu
capitalized value 资本还原值;资本化价值 h3bff#<K
capitation grant 按人计算的补助金 cWi}V
captive insurance business 专属自保保险业务 T(f/ ?_%
car insurance 汽车保险 Min
^>
Caribbean Development Bank 加勒比开发银行 ebT:/wu,2
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] =x<ge _Y
意大利嘉利堡银行 {DU`[:SQZg
cartel 同业联盟;卡特尔 Qa.<K{m#?
cartelized rates system 联营式利率制度 EQf[,
cash 现金;现款 9[G[$c
cash accounting system 现金会计制度 [x9KVd ^d
cash acquisition 以现金投资所得的资产 1+9W+$=h2
cash allowance 现金津贴 |&FkksNAl\
cash assets 现金资产 wQe_vY
cash at bank 银行现金;银行存款 JsDpy{q
cash balance 现金结余 W#KpPDgZE
cash basis 现金收付制;收付实现制 &?q/1vLa
cash basis accounting 现金收付制会计;收付实现制会计 *MJX?
cash bonus 现金红利 W_kHj}dj,p
cash book 现金出纳帐;现金簿 kPVO?uO
cash client 现金客户 LL2=& VK
cash commission rebate 现金回佣 lrv3fPIW
cash compensation 现金补偿 -amBB7g
cash contribution 现金承担额;现金分担额 A9wh(P0\
cash cost 直接费用;现金成本 !q9+9 *6
cash coupon 现金礼券 Zn
''_fjh
cash credit 现金信贷 5[A@gw0u
cash deficit 现金赤字 ~ vJ,`?
cash deposit and withdrawal 现金收支 N'g>MBdI
cash disbursement journal 现金支出日记簿 c2&q*]?l;
cash disbursement slip 现金支出传票;现金支出单 lEhk'/~
cash flow 现金流量;银根 R $&o*K`?
cash flow lending 流动现金放款;无抵押融资 K Pt5=a
cash flow statement 现金流量表;现金流动表 byTh/ H
cash flow surplus 现金流量盈余 p(~Yx3$*
cash in hand 库存现金;手头现金 i(iXD
cash in till 备用现金 ~nrK>%
cash in transit 运送中现金;在运现金 ~C>?W[Y
cash input 投入现金 TNGU6j}oq
cash input figure 现金投入数字 F )W:
cash limit 现金支出限额;现金限额 !{^PO<9
cash margin 现金保证金 S4G^z}{_
cash market 现货市场;现金交易市场 @7?#Y|`
cash offer 现金要约;现金补偿额 DpUbzr41+k
cash payment 现金付款;现金支付 {vuZ{IJa
cash position 现金头寸 KU8Jbl*
cash price 现金价格 E=>FjCsu<-
cash receipts journal 现金收入日记簿 f6p-s
y>
cash receiving slip 现金收入传票;现金收入单 &Rvm>TC=
cash settlement 现金结算 *q()f\
cash surplus 现金盈余 @>p<3_Y1
cash with order 订货付现;凭票即付 5*1D$mxD"
cashier's order 银行本票 C}_ ojcR
cashier's order outstanding 未承兑的银行本票 ;
mZW{j
cash-limited subhead 有现金支出限额的分目 !4^C #{$
cash-sweep 现金彩票活动 oZ!m
casual client “散客”;“散户” MOn
CCASS Depository 中央结算系统证券存管处 8P1=[i]
CCIC Finance Limited 中芝兴业财务有限公司 @ Wd9I;hWv
cedant 分出者 ~},=OF-b
ceding company 分出公司 w]]8dz
ceding insurer 分出保险人 UPG9)aF
ceiling 上限 .
koYHq
ceiling price 最高限价 \'|>p/5I
central bank 中央银行 i[?Vin
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 >AcrG]
central banking 中央银行业务 Ib+Y~
XYR
central banking function 中央银行职能 V+VkY3
Central Clearing and Custodian System 中央结算及托管系统 &o,<ijJ:^m
Central Clearing and Depository System 中央结算及存管系统 Mdl{}P0)
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 maXG:l|
central clearing house 中央结算所 [uI|DUlI6o
central clearing system 中央结算制度;集体交收系统 Bh;7C@dq
central custody system 中央托管系统 @JyK|.b#0
central depository 中央存管处 vSi.txV2
central depository system 中央证券存管制度 v"#mzd.tW
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 X22[tqg;&
central rate 中央汇率;中心汇率 k + H3Bq
Central Registration Hong Kong Limited 香港中央证券登记有限公司 (=* cK-3
Central Tender Board 中央投标委员会 R,pX:H+
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 TrLu~4
centralized budgetary and payments system 集中预算及支付制度 k3)dEH1z
centred 12-month moving average 十二个月定位移动平均数 mg*qiScfW
certificate of approval 批准证明书 Hm%;=`:'
certificate of beneficial entitlement to property 资产权益证书 rvnT6Ve
certificate of compliance 合格证明书;合约完成证明书 xHz[t6;4;
certificate of deposit [CD] 存款证 joiL{
certificate of exemption from estate duty 豁免遗产税证明书 2oNk93D
certificate of incorporation 公司注册证书;法团注册证书 wid;8%m
certificate of incorporation of registered trustees 注册受托人法团证书 %F-ZN^R
certificate of indebtedness [CI] 负债证明书 !V
i@1E
certificate of insurance 保险证书 f!!V${)X
certificate of interest 权益证明书;息票 X@K-^8
certificate of means 资产证明书 P!+'1KR
certificate of participation 参与证明书 cm&I* 0\
certificate of payment of profits tax 缴付利得税证明书 J6L K
certificate of preference 特惠税证 bO'Sgc[]
certificate of rateable value 应课差饷租值证明书 i`dCG[
certificate of registration 登记证书;注册证明书 w*oQ["SL
certificate of satisfaction 清偿证明书 8]M_z:F7F
certificate of transfer 转让证明书 "a8j"lPJ
certificate to bearer 不记名证明书 N6 (
certification 核证 (^u1~1E 5
certification fee 核证费 (`sH3&Kl
certified cheque 经银行证明可兑现的支票 p;tVn{u
certified public accountant [CPA] 执业会计师 mR}6r2O2\Q
certified statement 经证明的报表 3td)'}
cessation of business 停业 ]dI2y=[!C
cession 分保 }^/9G17
C.F. Finance Company Limited 浙一财务有限公司 c@/(B:@
chance 机会;中彩机会 1oN^HG6O
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 ENGg
~D
change of domicile 迁册 /+\uqF8F
change to estimates 修订预算 dt`{!lts'
change to the approved estimates of expenditure 核准开支预算的变动 V&Xe!S
charge 费用;押记;抵押 pXJpK@z
charge number 税单号码 {j:hod@-:5
charge on assets 资产的征税 W!?7D0q
charge upon general revenue 从政府一般收入中拨款支付 bpKZ3}U
chargeable 可予征收;应课税的 ~~SwCXZ+b^
chargeable agreement for sale 可予征收印花税的买卖协议 >i5acuth
chargeable income 应课税入息 ;S57w1PbVA
chargeable normal trading receipt 应课税的一般营业收入 &:, dJ
chargeable profit 应课税利润 0Sgaem`
chargeable to tax 应课税 :yeq(oK,
charged to... 记入……帐目 8;Yx<woR
chargee 承押记人 b+f'[;
charge-holder 受押人 Gcig*5
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 BbgnqzU
charging order 押记令 1#0{@35
chargor's right 押记人的权利 ZE2$I^DY-
charitable donation 慈善捐款 0IfKJ*]M
charitable trust 慈善信托 jC7&s$>Q"g
charity property 慈善财产 IFDZfx
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 AO=h
23ZI
charter 章程;特许权 *T~Ve;3h;
charter of incorporation 成立章程 }MHCd)78b
chartered accountant 特许会计师 mw='dFt
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 \>7^f
3m
Chartered Institute of Public Finance and Accountancy [United Kingdom] O }(VlR2
特许公共财政及会计学会〔英国〕
^V#@QPK9
charterer 承租人 6bBB/yd
Chase Manhattan Asia Limited 美国大通亚洲有限公司 t=-SH^$SR
Chase Manhattan Bank 美国大通银行 |=$-Wu
chattels 实产 +eX@U;J,g
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 qeL5D*
Che Hsing Finance Company Limited 浙兴财务有限公司 V\^EfQ
check-and-balance system 制约平衡制度 }(1JaG
Chekiang First Bank Limited 浙江第一银行 ~fT_8z
cheque 支票 m<0&~rg
Chiao Yue Finance Company Limited 侨裕财务有限公司 WV #%PJ
Chiba Bank, Ltd. 千叶银行 v7DE
Chicago Board of Options Exchange 芝加哥期权交易所 wyQzM6:,yX
Chicago Board of Trade 芝加哥交易所 OujCb^Rm
Chicago Mercantile Exchange 芝加哥商品交易所 iv>SsW'p_
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 4*'pl.rb>
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 IaT$6\>
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 j&
<i&
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 6Qx#%,U^ J
child allowance 子女免税额 8'f4 Od ?
China & South Sea Bank Limited 中南银行 Fm #w2o
China Affairs Committee [Hong Kong Futures Exchange Limited] QC X8IIHG
中国事务委员会〔香港期货交易所有限公司〕 cdG|m[
China concept stock 中国概念股 kjtjw1\o
China Construction Bank 中国建设银行 Hv\-_>}K
China Development Division [Stock Exchange of Hong Kong Limited] 7?kIVP1r
中国发展科〔香港联合交易所有限公司〕 ;Hj~n+
China Economic News 《中国经济新闻》 bf!M#QOk?
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 )JNSZB
China State Bank Limited 国华商业银行 Ldl5zc
Chinatrust Commercial Bank, Limited 中国信托商业银行 .?!N^_ Ez3
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 V`7FKL@"
Chinese Bankers Club, Hong Kong 香港银行华员会 6+KHQFb&N
Chinese Banks' Association 香港华商银行公会 R#DwF,
Chinese Gold and Silver Exchange Society 金银业贸易场 I=.z+#Y
Chinese New Year bonus 年奖;年终花红 8G5m{XTS(
chit fund 银会 e&qh9mlE
Chiyu Banking Corporation Limited 集友银行有限公司 ^4`Px/&
Chiyu Finance Company Limited 集友财务有限公司 aBw2f[mo
Cho Hung Finance Limited 朝兴金融有限公司 * C6a?]
choses in action 无形动产;据法权产 rn=m\Gv
e
chronological book 序时帐簿 sSQs#+&=[
Chubu Securities Finance Company 中部证券金融公司 `A,g] 1C:
Chung Khiaw Bank Limited 崇侨银行 A%{W{UP8N
Chung Nan Finance Company Limited 中南财务有限公司 |R#"Th6mH!
Chuo Trust & Banking Co., Ltd. 中央信托银行 n Ml%'[u
Chuo Trust Asia Limited 中央信托亚洲有限公司 nYa*b=[.
Citibank, N.A. 万国宝通银行 -atGlu2
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 ^+m+zd_
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 i6 (a@KRY
Citicorp International Limited 万国宝通国际有限公司 O=dJi9;`#_
civil debt 民事债项 A6pjRxg
Civil Service Pension Reserve Fund 公务员退休金储备基金 LI6hEcM=
claim 申索;索偿;债权 Wf&W^Q
claim equalization fund 申索平衡基金 sPb=82~z
claim for refund of property tax 申请发还物业税 `QUy;%+
claim of debt 债权申索 ?w+Ix~k
claim on bank 对银行的债权 Z t&6Ua[Y}
claim to dividend 摊还债款申索 ,57`D'
claimant 申索人;索偿人 !DI{:I_h(
claims statistics 申索统计数字 pKjoi{
Z
class of insurance business 保险业务类别 wj1{M.EF\
class of property 财产类别 o)[2@fRC(
claw-back 递减率 }oKG}wgY
clearance cost 清拆成本 ?&^?-S% p
clearing 结算;票据交换;清算 $8'O
clearing account 结算帐户 bgK<pi)d
clearing and settlement system 结算和交收系统 |-CnT:|o
clearing balance 结算差额 Xe^Cn
R
clearing bank 结算银行 z8J."27ND
clearing cheque 交换支票 OHflIeq#@
clearing house 结算所;票据交换所 $Tb G+Eb8
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 )5.C]4jol
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 L:k9#6
clearing member 结算会员 A,)VM9M_l
Clearing Members' Fund 结算会员基金 Kmdlf,[3d
clearing participant 结算参与者 yx<WSgWZ[
clearing rebate 结算费用的回佣 Qo1eXMW
Clearing Rules [SEHK Options Clearing House Limited] ?"KC-u|
《结算规则》〔联交所期权结算所有限公司〕 Izv+i*(dl
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 0^8)jpL$<9
Clerk to the Board of Review 税务上诉委员会书记 W(Uu@^
client 客户;委托人;当事人 %Jf<l&K.`
client agreement 客户协议 |K^"3`SJ
client confidentiality 客户保密的责任 6Vbzd0dk
client money 客户款项 W7\&~IWub
client statement 客户结单 )
9oH,gZ
clients fund 客户资金 )#}mH @
close 结算;收市;收盘 U7DCx=B
close a position 平仓;轧平头寸 DtEwW1J
close company 股份不公开的公司 $L2%u8}8:
close higher 收市时价位较高 wV)}a5+
close lower 收市时价位较低 \xUe/=
close mixed 收市时荣辱互见 N*@aDM07
close of exchange 交易所停市 80$fG8
close of financial year 财政年度终结 V`-vR2(
close out 平仓 _"%B7FK
close out a long position 平长仓 zA;@@)hwR
close out a short position 平空仓 XZ/[v8
close steady 收市时价格稳定 BnM4T~reOF
close the gap 弥补差距 I
Nc^L
closed position 平仓 Go&D[#
closed-end investment corporation 股份固定的投资公司 n3`&zY
close-out price 抛售价格 P/ oXDI8
closing account 决算帐户 tWdhDt8$&
closing balance 期终结余;收市结余 z 8*8OWM
closing price 收市价;收盘价 :SsUdIX;P
closing quotation 收市价;收市行情 7E @+
closing rate 收市汇价;收盘汇率 p<v.Q
closing transaction 平仓交易 i#%a- I:M
clothing levy 成衣税 wfjc/u9W6R
club deposit 零存整付存款 ?~QIALA
Code of Aid 《资助则例》 U5]pi+r
Code of Banking Practice 《银行营运守则》 x5Z-{"
Code of Best Practice [Stock Exchange of Hong Kong Limited] )*5G">) )p
《最佳应用守则》〔香港联合交易所有限公司〕 O`$#Pg
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〕 zj|/ CxV
Code of Conduct for Persons Registered with the Securities and Futures Commission }elH75[64
《证券及期货事务监察委员会注册人操守准则》 nSCWg=E^
code of practice 实务守则;经营守则;执业守则 yt+}K)Hz
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 Ji;mHFZ*FU
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 0gn@h/F2%
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 pfd#N[c
Code on Pooled Retirement Funds 《集资退休基金守则》 }N*>QR5K
Code on Share Repurchases [Share Repurchase Code] H\GkW6
《公司购回本身股份守则》〔《股份购回守则》〕 w~@-9<^K]v
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 Kwhdu<6
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 {R^'=(YFy
co-debtor 共同债务人 sgr=w+",Q
co-financing scheme 共同融资计划 Sc]P<F7N]
cognizance 证明令 dtAbc7
coin 硬币 SxjCwX">
coin replacement programme 硬币取缔计划 ./p|?pu
coin set 套装硬币 do-c1;M
coinage 硬币 +}
mk>e/
Coinage Security Fund 硬币发行基金 C`'W#xnp1
cold call 主动与准客户接触 0q9>6?=i
collapse in prices 价格下泻;价格下挫;价格暴跌 |fHB[ W#
collateral 抵押品 t+nRw?Z
collateral bond 担保债券 w18RA#Zo/
collateral loan 抵押贷款 9Z6C8Jv
collateral security 附属抵押品 dP>w/$C}
collection 征收;收取 ba3-t;S
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 Lz\UZeq
collection of betting duty 收取博彩税 L;QY<b
Collection Office [Inland Revenue Department] 收税处〔税务局〕 G5tday~3
collective consumption 集体消费 GPWr>B.{:S
Collector 收税主任 'ho{eR@d
Collector of Rates 差饷征收官 g8'DoHJ*
Collector of Stamp Revenue 印花税署署长 @S 6u9v
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 D^Ys)- d
combined surplus 合并盈余 t!_x(u
combined visible and invisible trade account 有形及无形贸易合并帐目 Be}$I_95\P
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 o/,NG U
commemoration coin 具纪念性的硬币 > 4oY 3wk8
commencement of winding-up 清盘开始 1zktU.SZ
commerce and industry sub-index 工商分类指数 A{<xc[w;p
commercial activity 商业活动 =raA?Bp3;(
commercial bank 商业银行 c0 WFlj9b
Commercial Bank Act of Norway 《挪威商业银行法》 y@wF_WX2
Commercial Banks Law 《商业银行法》 {[(pWd%J
commercial borrowing 商业借款 X;!D};;M
Commercial Code of Japan 《日本商法》 +@VYs*&&
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 y5m!*=`l`
commercial invoice 商业发票 H0*5_OJ!i
commercial letter of credit 商业信用证 x"(9II*
commercial loan 商业贷款;商业放款 CDp8)=WJFF
commercial paper 商业票据 ^t[HoFRa
commercial paper market 商业票据市场 +dkS/b
commercial registry 商业登记处 k:#6^!b1
commercial return 商业回报 l
oqvi
commercial sale 商业销售 Gowp
<9 F
commercialization 商品化 a-n4:QT
commercially viable 具商业利益;有利可图 D{'#er
Commerzbank AG 西德商业银行 &HM-g7|C0E
commission 佣金;委员会 B(l-}|m_
Commission des Operations de Bourse of France 法国证券事务监察委员会 Oe1 t\
commission house 佣金行;代办行 tL0`Rvl
commission payable 须付的佣金 TD04/ ISHT
commission rebate 佣金回扣 @<_`2eW'/R
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 =z:U~D
Commissioner of Banking 银行监理专员〔银监专员〕
P
,K\
Commissioner of Estate Duty 遗产税署署长 H:a|x#"
Commissioner of Inland Revenue 税务局局长 J fcMca
Commissioner of Insurance 保险业监理专员 *rqm8z50a
Commissioner of Rating and Valuation 差饷物业估价署署长 ?kt=z4h9(
commitment 承担;已承担的开支;承担额;承担项目 J?P]EQU
commitment fee 承诺费 jiIST^Zq#t
Committee of the Hong Kong Association of Banks 香港银行公会委员会 Fu8 7fVi/\
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 a%hGZCI
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 |Vx~fK S\
Committee on Payment System [Hong Kong Monetary Authority] {@M14)-x>_
支付系统委员会〔香港金融管理局〕 FQf#*
Committee on Unit Trusts [Securities and Futures Commission] Xy#VQ{!
单位信托委员会〔证券及期货事务监察委员会〕 .#^0pv!
Commodities Dealers' Deposit Fund 商品交易商按金基金 xKp0r1}
Commodities Trading Commission 商品交易事务监察委员会 L)-*,$#<oW
commodity 商品 n_$yV:MuT!
commodity classification 商品分类法 6CNS%\A
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 ^{[`=P'/
commodity dealer 商品交易商
U
5`y
commodity exchange 商品交易所 @~jxG%y86
Commodity Exchange Compensation Fund 商品交易所赔偿基金 zj]b&In6;
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 )LswSV
commodity flow method 商品流动法;商品流通法 ~Sy-gaJ
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 I{dl% z73
commodity futures contract 商品期货合约 i=QqB0
commodity market 商品市场 +Z?[M1g
commodity tax 商品税 q|q::q*
commodity trading adviser 商品交易顾问 [Hcaw
commodity trading adviser's representative 商品交易顾问代表 eX<K5K.B
commodity trading advisory contract 商品交易顾问合约 wsg//Ec]
commodity warrant 商品期权证 FU@uH
U5fd
commodity-based investment 以商品为基础的投资 Wp*sPZ
common fund 共同基金 R'EW7}&
common property 分权共有财产 \7E`QY4
common share 普通股 *d
l"wH&
common stock 普通股 `F,zenk=
Commonwealth Bank of Australia 澳洲联邦银行 J1-):3A
Commonwealth Development Corporation 英联邦发展公司 PN\V[#nS
Commonwealth Finance Ministers Conference 英联邦财长会议 \:sk9k
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 ?@a$!_
Commonwealth income tax 英联邦入息税 {v+a!#{c7
Commonwealth Preference 英联邦特惠制 $T*KaX\{B
communal property 公有财产;公有产业 E:Y:X~vy
communication expenses 通讯费用 LrM}?9'
Community Preference 欧共体特惠制 Y}/jR6hK
commutation of pension 退休金的折算
f-vK}'Z`,
commuted gratuity 折算酬金 1PU*:58[
commuted pension gratuity 经折算的退休酬金 q<}PM
Companies Act [United Kingdom] 《公司法令》〔英国〕 d5, FM
Companies Handbook 《上市公司手册》 7l}~4dm2J
companies inspector 公司检查员 n.;3X
Companies Liquidation Account 公司清盘帐户 uAb 03Q
Companies Ordinance: Information to be Included in a Rights Issue Prospectus A;%kl`~iyz
《公司条例:供股章程须载有的资料》 oWcACs3fB
Companies Ordinance: Information to be Included in Prospectuses Regarding the Valuation of Land and Buildings 《公司条例:招股章程须载列有关土地或建筑物的评估的资料》 yGV{^?yoP
Companies Registration Officer 公司注册主任 X'2Gi
Companies Registry 公司注册处 JfKg_&hM
Companies Registry Trading Fund 公司注册处营运基金 jI#z/a!j:
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 bD@@tGr;W
Company Formation and Enforcement Division [Companies Registry] P7 8uq
公司成立及条例执行部〔公司注册处〕 "4[<]pq
company in which the public are substantially interested 由公众拥有相当权益的公司 2$ VTu+
company limited by guarantee 担保有限公司 ^%zNa6BL
company limited by shares 股份有限公司 ?W<cB`J
company register 公司登记册 Y?.gfEXSQo
company registration fee 公司注册费 Ij$)RSPtH
company with limited liability 有限法律责任的公司 ]xB6cPdLu
company's memorandum 公司组织章程 {Vl"m2
company's reserve 公司储备 rHo6iJj
comparative advantage 比较优势;比较利益 )GCLK<,swu
compensation 补偿金;赔偿 Et0&E
Compensation Committee [Stock Exchange of Hong Kong Limited] y(a}IM3~
赔偿委员会〔香港联合交易所有限公司〕 tnRJ#[Io
compensation from insurance 保险赔偿 ' WnpwY
compensation fund 赔偿基金 O<iI
compensation fund levy 赔偿基金征费 3AP YO
compensation rate 补偿率 6+#,=!hF{
Compensation Review Committee 赔偿检讨委员会 tAt;bYjb\
compensation scheme 赔偿计划 Eb7}$Ji\
compensation trade 补偿贸易 67
O<*M
compensation value 补偿值 &`sR){R
compensatory payment 补偿付款 |bvGYsn_#=
competition and pricing strategy 竞争与定价策略 7?]!Ecr"
competitive edge 竞争优势 Ris-tdg
competitive price 具竞争力的价格 c.6QhE
competitive tender 竞争性投标 [R$liN99z;
Compliance Committee [Stock Exchange of Hong Kong Limited] +TWJNI
监察委员会〔香港联合交易所有限公司〕 kpY%&
component of expenditure 开支组成部分 'T{pdEn8u
Composite Consumer Price Index 综合消费物价指数 Q}ZBr^*]1e
composite index 综合指数 tJG (*
composite rating 综合评级 hf[IEK
composite return form 综合报税表 "#J}A0
Composite Securities and Futures Bill 《证券及期货综合条例草案》 ^1vq{/ X
composite tax return 综合报税表 Vg) ^|
composition 组合成分;债务重整协议 6<Be#Y]b
composition of earnings 收益组合成分 h?3f5G*&H
compound increase 复合增加率;复合增长率 t.u{.P\Md\
compound interest 复利 x6~Fb~aP
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 9Iy[E,j
comprador note 买办票据 X~#@rg!"
comprador order 买办付款令票
`;T?9n
comprehensive income tax 综合所得税 /^8t'Jjd,
comptroller 审计主任 9cbB[c_.
compulsory liquidation 强制清盘 hAYQ6g$A
compulsory winding-up 强制清盘 &,Uc>L%m
computation 计算;计算表 RDJ82{
computational procedure 计算方法 np&HEh 6
computer audit programme 电脑审计程序;电脑核数程序 $&NbLjeS
concentrated position 集中持仓量 >0ssza
concentration risk 资金集中风险;集中融资风险 g;ct!f=U
concept stock 概念股 OC`QD5
concession 特许权;宽减措施;优惠 Q9nu"x
%
concession contract 特许经营权合约 g')?J<z
concessionary rate 优惠率 8Y]u:v
concordat 协定;契约;国际监管条约 w`"W3(
condition 条件 (''$'5~
conditional endorsement 附有条件的背书 MQhYJ01i
conditional offer 有条件要约 bwT"$Ee
conditional sale agreement 有条件售卖协议 WoJ]@Me8
conditions of tender 投标章程 kv[OW"8t
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》 Psg +\ 14
conduct of business standard 业务操守准则 8g&uE*7N
Confidentiality Understandings 保密谅解文件 ~V|KT}H
confirmation letter 确认书 1.xw'i
confirmation of mail transfer 信汇证明书 ~91uk3ST?
Confirmation of Payment 已缴税证明书 ;9
R40qi
confirmed letter of credit 保兑信用证 Rf&^th}TH
confirming bank 保兑银行 HL|0 d
}
confiscation order 没收令 >hh"IfIZ4
connected transaction 关连交易 mT}Aje-L
consensus capitalism 共识资本主义 v UJ sFR
conservative investor 保守投资者 5,g$|,Shv
consideration 代价;对价;约因 `<bCq\+`
consideration issue [listing method] 代价发行〔上市方式〕 =] 6_{#Z<
consideration other than cash 现金以外的代价 D_]i/
F%
consignee 收货人;代售人 '[0
3L9
consignment 托运;寄售 %Tk}s fx
consignor 付货人;托运人;寄售人 I*%&)Hj~
consolidated account 综合帐目 gDgP;id
consolidated account expenditure 综合帐目开支 (}~ 1{C@
consolidated balance sheet 综合资产负债表 P2s^=J0@
consolidated cash deficit 综合现金赤字 `7+tPbjs
consolidated cash surplus 综合现金盈余 CAcOWwDm
consolidated enterprises sectorial index 综合企业分类指数 AJdlqbd'+
consolidated net earnings 综合净收益;综合净盈利 q|m#IVc
consolidated net profit 综合净利润;综合纯利 0R.Gjz*Q
consolidated policy 综合保单 z2$FYn Q
consolidated price 综合价格 zkw0jX~
consolidated profit and loss account 综合损益帐;综合损益表 tVK?VNW
consolidated public sector expenditure 公营部门综合开支 `1DU b7<
consolidated revenue account 综合收入帐 c|8KT
consolidated shareholders' fund 综合股东资金 P1vF{e
consolidation of shares 股份合并 k B$lkl\C
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 WllCcD1
consortium company 财团公司 Zm?G'06
consortium loan 银团贷款 .f [\G*
constant dollar figure 固定币值 h?M'7Lti
constant market price 固定市价 :z}~U3,JE
constant price 固定价格 K.c6Rg
constant price series 固定物价计算数列 B]CS2LEqh
constant rate 固定比率 o%QhV6(F
constituent stock 成分股 ,5%aP%
constitution 章程;组织章程 V1AEjh
construction output 建造产出量 .l" _K
constructive trust 法律构定信托 rQAbN6
consultant accountant 顾问会计师 ]&; G\9$y
consultant's fee 顾问费 (*c`<|)
Consultation Paper on Proposed Regulation on Share Margin Financing -#:Y+"'
《监管股票按贷财务的建议谘询文件》 xNkwTDN5
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability 9e|{z9z[l
《有关联交所检讨董事资格的程序的谘询文件》 j.e`ip
consumer behaviour 消费者行为 !'c6 Hs
Consumer Council 消费者委员会 A_8`YN"Xk
consumer credit financing operation 消费者信贷业务 `RL(N4H
consumer demand 消费者需求 `-E.n'+
consumer durables 耐用消费品 _j|n}7a
consumer expenditure 消费开支 GNj/jU<o!
consumer goods 消费品 'ocwXyP,
consumer market 消费市场 ,L8I7O}A;
consumer price 消费物价 cftn`:(&8
Consumer Price Index [CPI] 消费物价指数 zYNM<W;
Consumer Price Index (A) 甲类消费物价指数 ` Mv5!H5l
Consumer Price Index (B) 乙类消费物价指数 -+Awm{X_@
Consumer Price Index Classification System 消费物价指数分类法 j/; @P
Consumer Price Index Report 《消费物价指数月报》 pU\xzL D
Consumer Price Index series 消费物价指数系列 zS>:7eG
consumer price inflation 消费物价上涨 xw/h~:NT
Consumer Representative Action Fund 消费者集体诉讼基金 UOOR0$4
consumer sentiment 消费意欲 +5seT}h
consumer spending 消费开支;消费支出 MWp\D#H
consumption expenditure 消费开支 *U5>j#,
consumption pattern 消费模式 p3'mJ3MA
consumption product 消费产品 &'oacV=
consumption tax 消费税 Z{|.xg sY
contango 交易延期费;延期交割费;期货溢价 N1B$ G
contingencies warrant 紧急拨款令;应急支款授权书 [0%Gu5_\
contingency 应急费用;意外开支准备金 p'9
V._h
contingency allowance 应急准备金 @O*ev|o@x
contingency sum 应急费用;意外开支准备金 8P'En+uE1|
contingent assets 或有资产 FK/ro91L
contingent debt 或有债权;待确定债务 @[Jt~v
contingent interest 待确定的权益 u"CIPc{Sr
contingent liabilities 或有负债 4YB7og%P
contingent profit 或有利润 ~6Ee=NaLzP
contingent right 或有的权利 S]e~)IgO
continue to hold a deposit 继续持有存款 +A&IxsTq5=
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 +{ ,w#@
continuing rent 连续租金 S'H0nJ3
continuing trustee 留任受托人 U+3PqWB
continuous licensing system 长期持牌制度 xN":2qy#T
Continuous Net Settlement System [CNS System] 持续净额交收系统 'AlSq:gZ
contra account 对销帐户 .w*{=x0k
contra flow 资金回流 oW\7q{l2)
contra item 对销项目 &t=>:C$1Y
contra transfer 对销转拨 =G3J.S*Riy
contract 合约 1V?Sj
contract for difference 差价合约 6DiA2'{f
contract for service 服务合约 D2wgSrY
contract for settlement 平仓合约 `'tw5}
contract note 成交单据 D;#Yn M3
contract of copartnery 合伙合约 bQnwi?2
contract of indemnity 弥偿合约 th>yi)m
contract of insurance 保险合约 ;V}FbWz^v6
contract of reinsurance 再保险合约 IbNTdg]/F`
contract price 合约价格 ,:Ix s^-
contracting party 订约人;立约人;缔约国 Cg%I)nz
contractual agreement 合约协议 PtVNG
contractual commitment 合约承担 /VjbyRwV
contractual joint venture 合约式联营企业 )Q pP1[
contractual mutual fund 合约互惠基金 :Y)kKq d
contractual right 合约权利 =Q8^@i4[&D
contractual savings fund 合约储蓄基金 5/eS1NJ@
contributed surplus 实缴资本盈余 "T=3mv%S
contribution 出资;供款;捐款;分担款项 |@n{tog+-
contribution account 供款帐户 [HZCnO|N
contribution to gross domestic product 在本地生产总值中所占比率 :Pp;{=J
contribution to investment 出资额 (nP*
contribution to pension fund 退休金供款 J\8l%4q3
contributor 供款人;出资人;捐助人 s }R:q
contributory 分担人 VRN9 yn2
contributory scheme 供款计划 /dP8F
contrived cessation of business 有预谋的停业 |LGNoP}SA
control 控制权;控制;管制 zR/p}Wu|!
control of a company 公司的控制权;公司控股权 h ?qY y$
control of business 业务的控制权 U8I~co:h
controlled company 受控制公司 aPP<W|Cmo2
controller 控制人;控权人;会计长 2g07wJ6x
controller of an authorized institution 认可机构控权人 laRKt"A
controlling company 控股公司 (NWN&
controlling interest 控制权益;控股权益 g>oYEFFJ
controlling officer 管制人员 `8b6
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controlling officer's report 管制人员报告 SJuf`
controlling shareholder 控股股东;持有控股权的股东 Pc-8L]2oaF
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》 qt&"cw
conventional lending 传统放款;常规放款 7!840 :a?+
conversion 兑换;换算;转换〔证券〕 D8Waf
conversion factor 换算因数 6+d"3-R.
conversion of stock 公债的转换 d/99!+r
conversion rate 兑换率;换算率;转换价格〔证券〕 ;[\2/$-
convertibility 可兑性;兑换性;自由兑换 TD=/C|
convertibility undertaking 兑换保证 %TggNU,
convertible 可兑换;可换股 es(LE/`e
convertible currency 可兑换货币 n^(yW
convertible debenture 可转换债权证 Vv"wf;#
convertible loan stock 可转换股的债权股额 I4p= ?Ds
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 _e@qv;*
conveyance 转易;转易契;财产转让证书 F'_8pD7
conveyance of property 财产转让 <rI$"=7
conveyance on sale 售卖转易契 %T*+t"\)
conveyancing fee 业权转易费 pvdZ>D-IU
conveyancing scale charges 物业转易收费标准 *B~:L"N
cooling-off period 冷静期 =y(YMWGS
co-owner 共同拥有人;分权共有人 ImY*cW=M
co-partner 共同合伙人 TF3q?0
co-partnership 共同合伙 }8]uZ)[p=
Copenhagen Stock Exchange 哥本哈根证券交易所 .A[.?7g
core capital 核心资本 JfINAaboi
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons ,* vnt6C*
《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》 (cew:z
H
Core Principles for Effective Banking Supervision [Basle Committee] Q7aDl8L xn
《有效监管银行业的主要原则》〔巴塞尔委员会〕 %v)'`|i
cornering “夹仓”;轧空;囤积居奇 M&T/vByTn_
corporate borrower 借款公司;借款机构 d/zX%
corporate business 公司企业;公司业务 8BH)jna`Qo
Corporate Communications Department [Stock Exchange of Hong Kong Limited] Leick6
企业传讯部〔香港联合交易所有限公司〕 Wn#JYp
corporate customer 公司客户 C>;8`6_!gU
corporate dealer 公司交易商 p. ~jo
Corporate Finance Division [Securities and Futures Commission] 12DdUPOi
企业融资部〔证券及期货事务监察委员会〕 BRLU&@G`1
Corporate Finance (D.T.C.) Limited 协联财务有限公司 dw}3B8]
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 |]3);^0
corporate governance 公司管治 -6 Si
corporate income tax 公司所得税 j/IZm)\
corporate investment adviser 公司投资顾问 %~VIxY|d
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 @I.OT
corporate plan 公司计划 {OoNhN9
corporate practice 执业法团 toZI.cSg4
corporate profits tax 公司利得税 n#'',4f
corporate savings 公司储蓄 R[-:-8
corporate service tax 公司服务税 [bVP2j
corporate signature 法团的签名 0P/LW|16
corporation 法团;公司 ? bg pUv
corporation bond 公司债券 T.dO0$,Q@$
corporation stock 公司股证;地方债券〔英国〕 0J-ux"kfI
corporation tax 公司税 WbzL!zLd!
correction phase of stock market 股市调整期 rbS=Ewk
Correctional Services Industries Suspense Account 惩教工业暂记帐 !D5`8
corrective affidavit 修正遗产申报誓章 Elk$9 <<
correspondent bank 代理银行 BD+~8v
Cosmos Finance Limited 宇宙财务有限公司 gUtbCqDS
cost 成本;费用;价格 I}A#*iD
cost centre 成本中心 C:EoUu
cost competitiveness 成本竞争力 ?qW|k6{O
cost control 成本控制;成本管理 `IQC\DSl/
cost convention 原值成本法;成本惯例 :Lzj'Ij
cost effectiveness 成本效益;经济效益 &