C: *(T:,PY
yvO{:B8%
calendar year figure 历年数字 |M,iM]
call 催缴通知;认购期权 )O@]uY
call deposit 通知存款;活期存款 |}di&y@-JI
call loan 短期同业拆借;通知贷款 85Otss/mM
call margin 补仓;追加保证金 .E8_Oz
call market 短期同业拆放市场 Su/6Q$0 t
call money 短期同业拆借;活期贷款 N@Uy=?)ZJ
call option 认购期权;看涨期权 LAS'u"c|
call price 赎回价格;提前赎回价 2so!
call warrant 认购认股权证;回购认股权证 9^#c|
0T
callable share 可收回股份;可兑付股份 7%|~>
called up share capital 已催缴股本 6"&6`f
Canadian Dollar [CAD] 加拿大元 Oagsoik
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 c2'Lfgx4
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 &keR~~/
cancellation price 取消费 2Tp1n8FV
cap 上限 M:[ %[+6
capital 资本;资金 I7n"&{s"*
Capital Accord 《资本协定》 naR0@Q"\h
capital account 资本帐;非经常帐 +{f:cea (1
capital account commitment balance 资本帐承担额结余 \=ux atw
Capital Adequacy Directive [CAD] 《资本充足指引》 (G;lx
capital adequacy ratio [CAR] 资本充足比率 =k^Y?.
capital allowance 资本免税额 po2!
capital alteration 资本变更 %D%8^Zd_
capital and liabilities ratio 资本负债比率 (jRm[7H
capital and liquidity requirement 资本与流动资金的规定 ?En O"T.
capital appreciation 资本增值 n%.7h3
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 /YMj-S_b~
capital assets 资本资产 m!tbkZHQn0
capital at risk 风险资本 m4hg'<<V
capital base 资本基础;资金基础 7>))D'l57
capital charges 资本支出;资本费用 b)qoh^
capital commitment 资本承担 Ki$MpA3j
capital contribution certificate 出资证明书 &-Gqdnc
capital convergence 划一资本充足比率 Pama#6?OPh
capital cost 资本成本;建设成本;建设费用 SBfT20z[
capital cover 资本保证 yDegcAn?
capital deficit 资本亏绌;资本赤字 Kzm+GW3o[
capital divided into shares 资本分成股份 -~v2BN/
capital element 资本因素;资本部分 R\G0'?h
>
capital equipment 资本设备 bU2Z[sn.
capital expenditure 资本开支;非经常开支 YA_c
N5p/@
capital expenses 资本费用 IID-k
capital financing 筹集资本;以非经常收入支付非经常开支的结算 zck#tht4
n
capital flow 资金流量 CR"|^{G
capital formation 资本形成;集资 d\|?-hY`[
capital formation figure 资本组合数字 $!-c-0ub
capital fund 资本基金 R6kD=JY/!
capital gain 资本增益;资本增值 r") `Ph@yp
capital gains tax 资本增值税 K<SyC54
capital goods 资本财货;资本货物 ( u\._Gwsx
capital grant 非经常补助金;非经常拨款;建设补助金 %InA+5s`
capital grant cycle 建设补助金周期 c4^ks&)'
capital injection 注入资本;注资 |@
s,XS
capital input 投入资本 C.Kh[V\Ut
capital intensity 资本密集度 BW}U%B^.
capital intensive 资本密集 qG?Qc (
capital investment 资本投资 -w}]fb2Q>
Capital Investment Fund 资本投资基金 >,$_| C
capital loss 资本损失 z"-u95H
capital maintenance 资本保值;资本保留 *
KDI}B>
capital market 资本市场;资金市场 r%yvOF\>
capital market instrument 资本市场票据 ~=6xyc/c
capital money 资本款项 +eK"-u~K
capital money subject to a trust 信托财产资本 fzb29 -
capital movement 资本流动 jET{Le8i
capital nature 资本性质 [65`$x-
capital outlay 资本支出 ~962i#&4
capital portion 资本部分 `>f6)C-
capital profit 资本利润 @"Fme-~
capital project 基本工程项目;非经常开支项目 RI
5yF
capital receipt 资本收入 k;AD`7(=
capital redemption 资本赎回 (|:M&Cna]
capital redemption business 资本赎回业务 7Bzq,2s
capital redemption contract 资本赎回合约 pfA|I*`XV
capital redemption reserve 资本赎回储备 4:$4u@
capital reduction 资本减缩;减资 -Ta9 pxZk
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] 8dZSi
股本削减计划〔香港联合交易所有限公司〕 Ce9|=Jx!
capital repayment 偿还资本 hV8[@&Sx3
capital reserve 资本储备;后备资本 P;=n9hgHI
capital revenue 资本收益;非经常收入 B}Z63|/N
capital spending 资本开支;资本支出;非经常开支 MDhRR*CBh
capital stock 股本 dMf:h"7
capital stock subscription 认缴股本;认购股本 8<S~Z:JK
capital subsidy 建设津贴;基本建设津贴 ]@j*/IP
capital subvention 非经常资助金 %Gz0^[+
capital sum 资本额 ~?4PBq
capital tax 资本税 ^84G%)`&
capital transfer tax 资本转移税 U@_dm/;0&
capital turnover 资本周转率 EUD~CZhS"k
capital value 资本价值 ]'!f28Ng-
capital works project 基本工程项目 0%&1\rm+j
Capital Works Reserve Fund 基本工程储备基金 @5=oeOg36
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 vM*-D{
capitalization 资本化;资本总额 [842&5Pd?
capitalization of interest 利息化作本金 DBW[{DE
capitalized interest 化作本金的利息 QRc{vUR&
capitalized loan 转作资本的贷款 =9y[1t
capitalized value 资本还原值;资本化价值 ?26I,:;
capitation grant 按人计算的补助金 p4.wh|n
captive insurance business 专属自保保险业务 Se:.4<
car insurance 汽车保险 n7B7 m,@1
Caribbean Development Bank 加勒比开发银行 $2oTkOA
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] bhTb[r
意大利嘉利堡银行 Zd^rNHhA
cartel 同业联盟;卡特尔 ,&]S(|2%>t
cartelized rates system 联营式利率制度 sT 3^hY7
cash 现金;现款 -BrMp%C
cash accounting system 现金会计制度 _E &A{HkJ
cash acquisition 以现金投资所得的资产 8n#HFJ~
cash allowance 现金津贴 @Lpq~ 1eZB
cash assets 现金资产 ?*[N_'2W+
cash at bank 银行现金;银行存款 W98i[Q9A7
cash balance 现金结余 >:A ARx%
cash basis 现金收付制;收付实现制 XX7{-Yy
cash basis accounting 现金收付制会计;收付实现制会计 ;(f)&Yom
cash bonus 现金红利 .*@;@06?
cash book 现金出纳帐;现金簿 0Is,*Srr
cash client 现金客户 a]JYDq`,3
cash commission rebate 现金回佣 BWeA@v
cash compensation 现金补偿 RkH W
cash contribution 现金承担额;现金分担额 x[wq]q#*
cash cost 直接费用;现金成本 fM]+SMZy
cash coupon 现金礼券 Y l4^AR&
cash credit 现金信贷 M>wYD\oeg
cash deficit 现金赤字 nOt&pq7
cash deposit and withdrawal 现金收支 _GXk0Ia3`
cash disbursement journal 现金支出日记簿 j~2{lCT
cash disbursement slip 现金支出传票;现金支出单 5gb|w\N>
cash flow 现金流量;银根 v~f HYa>
cash flow lending 流动现金放款;无抵押融资 YZL kL26[
cash flow statement 现金流量表;现金流动表 .f*4T4eR-
cash flow surplus 现金流量盈余 _Zp}?b5Q
cash in hand 库存现金;手头现金 [;r)9mh7
cash in till 备用现金 1t:Q_j0Ym
cash in transit 运送中现金;在运现金 ;kFDMuuO
cash input 投入现金 bZnuNYty75
cash input figure 现金投入数字 ^nT/i
.#_
cash limit 现金支出限额;现金限额 e}D3d=6`
cash margin 现金保证金 S@jQX
cash market 现货市场;现金交易市场 K,Ef9c/+K
cash offer 现金要约;现金补偿额 :8L8q<U
cash payment 现金付款;现金支付 <6EeD5{*
cash position 现金头寸 :By?O"LQ
cash price 现金价格 ~+Rc}K
cash receipts journal 现金收入日记簿 R+2+-j4
cash receiving slip 现金收入传票;现金收入单 y~Bh
cash settlement 现金结算 *"+=K,#D
cash surplus 现金盈余 W3]_m8,Z
cash with order 订货付现;凭票即付 8qk?E6
cashier's order 银行本票 .GsV>H
cashier's order outstanding 未承兑的银行本票 m;H.#^b*
cash-limited subhead 有现金支出限额的分目 X@$f$=
cash-sweep 现金彩票活动 j2Cks_$:
casual client “散客”;“散户” 8|):`u
CCASS Depository 中央结算系统证券存管处 49rf7NT-g
CCIC Finance Limited 中芝兴业财务有限公司 )_+rU|We
cedant 分出者 <>dT64R|
ceding company 分出公司 u8gS<\
ceding insurer 分出保险人 S'|,oUWDb
ceiling 上限 ?zeJ#i
ceiling price 最高限价 ^WHE$4U`
central bank 中央银行 C\S3Gs
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 _K`wG}YIE
central banking 中央银行业务 RTvqCp
central banking function 中央银行职能 AJf4_+He
Central Clearing and Custodian System 中央结算及托管系统 00G%gQXk,
Central Clearing and Depository System 中央结算及存管系统 S/}2; \Xm
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 gwOa$f%O
central clearing house 中央结算所 GQ t8p[!
central clearing system 中央结算制度;集体交收系统 gD,1 06%
central custody system 中央托管系统 -9%:ilX~
central depository 中央存管处 H2&@shOOQJ
central depository system 中央证券存管制度 LM$W*
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 di?K"Z>
central rate 中央汇率;中心汇率 G^~k)6v=m
Central Registration Hong Kong Limited 香港中央证券登记有限公司 x^HGVWw_
Central Tender Board 中央投标委员会 qOe+ZAJ{%N
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 E.r>7`E
centralized budgetary and payments system 集中预算及支付制度 /,89p&h
centred 12-month moving average 十二个月定位移动平均数 vX{J' H]u
certificate of approval 批准证明书 $&y%=-] |
certificate of beneficial entitlement to property 资产权益证书 T?:Rdo!:u
certificate of compliance 合格证明书;合约完成证明书 NgADKrDU
certificate of deposit [CD] 存款证 $LKIT0
certificate of exemption from estate duty 豁免遗产税证明书 (*Z)(O*z
certificate of incorporation 公司注册证书;法团注册证书 hLI`If/+K
certificate of incorporation of registered trustees 注册受托人法团证书 W}--p fG
certificate of indebtedness [CI] 负债证明书 m`v2: S}
certificate of insurance 保险证书 #Vl 0.l3
certificate of interest 权益证明书;息票 I, -hf=-
certificate of means 资产证明书 G,$PV
e*
certificate of participation 参与证明书 8
BY j
certificate of payment of profits tax 缴付利得税证明书 W0(_~
certificate of preference 特惠税证 O*eby*%h
certificate of rateable value 应课差饷租值证明书 ~"!]
3C,L
certificate of registration 登记证书;注册证明书 AuUde$l_
certificate of satisfaction 清偿证明书 Y,GU%[+
certificate of transfer 转让证明书 D!Q">6_"z
certificate to bearer 不记名证明书 |S_T^'<W
certification 核证 2VF%@p
certification fee 核证费 B268e
certified cheque 经银行证明可兑现的支票 AjmVc])
certified public accountant [CPA] 执业会计师 ^@I
certified statement 经证明的报表 Ao&\E cIOT
cessation of business 停业 G'rxXJq
cession 分保 3;)>Fs;
C.F. Finance Company Limited 浙一财务有限公司 IM:=@a{
chance 机会;中彩机会 |M>eEE*F<
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 @.osJ}FxA
change of domicile 迁册 oeKHqP wg
change to estimates 修订预算 K\>tA)IPSV
change to the approved estimates of expenditure 核准开支预算的变动 hhSy0
charge 费用;押记;抵押 XUM!Qv
charge number 税单号码 $k|g"9
charge on assets 资产的征税 G %N
$C
charge upon general revenue 从政府一般收入中拨款支付 BHd&yIyI
chargeable 可予征收;应课税的 k]W[`
chargeable agreement for sale 可予征收印花税的买卖协议 GT~)nC9f
chargeable income 应课税入息 YCdS!&^UN
chargeable normal trading receipt 应课税的一般营业收入 !zuxz
chargeable profit 应课税利润 K)-U1JE7
chargeable to tax 应课税 rFIqC:=
charged to... 记入……帐目 /d0K7F
chargee 承押记人 ^g*pGrl#
charge-holder 受押人 4oK?-|=?
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 .clP#r{U
charging order 押记令 vh"R'o
chargor's right 押记人的权利 *Nw&_<\9Q
charitable donation 慈善捐款 /+8JCp
charitable trust 慈善信托 ` BDLW%aL
charity property 慈善财产 0n@rLF
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 #%`|~%`{:
charter 章程;特许权 un shH <
charter of incorporation 成立章程 FjK3
.>'
chartered accountant 特许会计师 'Hc-~l>D
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 [r3 !\HI7x
Chartered Institute of Public Finance and Accountancy [United Kingdom] - d8TD*^
特许公共财政及会计学会〔英国〕 Q<z_/j9
charterer 承租人 ,%n\=
Chase Manhattan Asia Limited 美国大通亚洲有限公司 #?5 (o
Chase Manhattan Bank 美国大通银行 U3 */v4/
chattels 实产 ,RE\$~`w
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 yN~dU0.G6!
Che Hsing Finance Company Limited 浙兴财务有限公司 ^w(p8G_-w
check-and-balance system 制约平衡制度 eKgisY4#
Chekiang First Bank Limited 浙江第一银行 7bqBk,`9
cheque 支票 7]^M>#
Chiao Yue Finance Company Limited 侨裕财务有限公司 (>F%UY
Chiba Bank, Ltd. 千叶银行 pR
`>b 3
Chicago Board of Options Exchange 芝加哥期权交易所 6Ca(U'
Chicago Board of Trade 芝加哥交易所 C2@,BCR
Chicago Mercantile Exchange 芝加哥商品交易所 ,pqGX3
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 `%CtWJ(e
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 J+[_Wd
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 "nZ*{uv
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 #@^t;)|
child allowance 子女免税额 Q&MZN);.
China & South Sea Bank Limited 中南银行 g$(
V^
China Affairs Committee [Hong Kong Futures Exchange Limited] qi;f^9M%
中国事务委员会〔香港期货交易所有限公司〕 OH;b"]
China concept stock 中国概念股 I*LknU@
China Construction Bank 中国建设银行 k:*S&$S!E
China Development Division [Stock Exchange of Hong Kong Limited] -9"['-WH,
中国发展科〔香港联合交易所有限公司〕 'I_Qb$
China Economic News 《中国经济新闻》 0zo?eI
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 NxjB/N
China State Bank Limited 国华商业银行 e&7JpT
Chinatrust Commercial Bank, Limited 中国信托商业银行 /[O(ea$U
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 fYp'&Btb]x
Chinese Bankers Club, Hong Kong 香港银行华员会 @[5xq
Chinese Banks' Association 香港华商银行公会 b}0,\B%
Chinese Gold and Silver Exchange Society 金银业贸易场 OTMJ6)n7
Chinese New Year bonus 年奖;年终花红 _8"O$w
chit fund 银会 0QPH}Vi5}
Chiyu Banking Corporation Limited 集友银行有限公司 aD=a ,
Chiyu Finance Company Limited 集友财务有限公司 S M!Txe#
Cho Hung Finance Limited 朝兴金融有限公司 f-}[_Y%;
choses in action 无形动产;据法权产 *4_jA](
chronological book 序时帐簿 !xP8#|1
Chubu Securities Finance Company 中部证券金融公司 5Ycco,x
Chung Khiaw Bank Limited 崇侨银行 a-l;vDs
Chung Nan Finance Company Limited 中南财务有限公司 +SsK21f"r
Chuo Trust & Banking Co., Ltd. 中央信托银行 |o,8V p
Chuo Trust Asia Limited 中央信托亚洲有限公司 +# GQ,
Citibank, N.A. 万国宝通银行 =g/{%;
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 k9$K}
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 Mzsfo;kk+
Citicorp International Limited 万国宝通国际有限公司 =3q/F7-
civil debt 民事债项 eAX
)^q
Civil Service Pension Reserve Fund 公务员退休金储备基金 [PQ?#:r
claim 申索;索偿;债权 7s"<
'cx_F
claim equalization fund 申索平衡基金 VS9`{
claim for refund of property tax 申请发还物业税 $wmvKQc{lx
claim of debt 债权申索 uIcn{RZ_z
claim on bank 对银行的债权 A'G66ei
claim to dividend 摊还债款申索
0dhF&*h|L
claimant 申索人;索偿人 ktj]:rCkF
claims statistics 申索统计数字 Of{/t1o?
class of insurance business 保险业务类别 KC(xb5x
Y
class of property 财产类别 NLS%S q
claw-back 递减率 b`)){LR
clearance cost 清拆成本 m_=$0m J$
clearing 结算;票据交换;清算 ^dP KDrKxh
clearing account 结算帐户 RRmLd/(
clearing and settlement system 结算和交收系统 T?:glp[4I
clearing balance 结算差额 ZN!4;
clearing bank 结算银行 ]04e1F1J
clearing cheque 交换支票 QA2borfy
clearing house 结算所;票据交换所 j{Hao\F8
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 I?"q/Ub~h
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 Vl%^H[]
clearing member 结算会员 ._8KsuJG
Clearing Members' Fund 结算会员基金 la( <8
clearing participant 结算参与者 T32+3wb"I
clearing rebate 结算费用的回佣 gN24M3{C
Clearing Rules [SEHK Options Clearing House Limited] [
j3&/
《结算规则》〔联交所期权结算所有限公司〕 f@8>HCI
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 Vl_:c75"
Clerk to the Board of Review 税务上诉委员会书记 a["2VY6Eq@
client 客户;委托人;当事人 &krwf
]|
client agreement 客户协议 0@G")L
Ue0
client confidentiality 客户保密的责任 a;QMAd!
client money 客户款项 rA2g&
client statement 客户结单 wNQ*t-K
clients fund 客户资金 u}!@ ,/)
close 结算;收市;收盘 'd+NVj{C
close a position 平仓;轧平头寸 MS0Fl|YA
close company 股份不公开的公司 0$7s^?G0
close higher 收市时价位较高 dDm):Z*`b
close lower 收市时价位较低 )\6&12rj
close mixed 收市时荣辱互见 66.5QD0
close of exchange 交易所停市 0j30LXI_
close of financial year 财政年度终结 T/^Hz4uA7
close out 平仓 A81ls#is
close out a long position 平长仓 U+)xu>I
close out a short position 平空仓 3dht!7/
close steady 收市时价格稳定 _<a7CCg
close the gap 弥补差距 9uRFnzJVx
closed position 平仓 M9y<t'
closed-end investment corporation 股份固定的投资公司 TUHi5K
close-out price 抛售价格 Kw8u`$Ad7
closing account 决算帐户 A|L 8P
closing balance 期终结余;收市结余 slg ]#Dy
closing price 收市价;收盘价 z "+Mrew
closing quotation 收市价;收市行情 Q3|T':l4
closing rate 收市汇价;收盘汇率 "I=\[l8t
closing transaction 平仓交易 t5'V6nv
clothing levy 成衣税 AtF3%Zv2
club deposit 零存整付存款 UJfEC0
Code of Aid 《资助则例》 YqPQ%
Code of Banking Practice 《银行营运守则》 ;]gP@ h/
Code of Best Practice [Stock Exchange of Hong Kong Limited] oqLfesV~
《最佳应用守则》〔香港联合交易所有限公司〕 {"&SJt[%X
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〕 /1x,h"T\<
Code of Conduct for Persons Registered with the Securities and Futures Commission taFn![}/!g
《证券及期货事务监察委员会注册人操守准则》 s<9RKfm
code of practice 实务守则;经营守则;执业守则 }0u8r`
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 4hAl-8~Q6
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 D\[h:8k
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 ~er\~kp
Code on Pooled Retirement Funds 《集资退休基金守则》 :>TEDy~O%
Code on Share Repurchases [Share Repurchase Code] &v"3*.org@
《公司购回本身股份守则》〔《股份购回守则》〕 E2cB U{x
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 oS7(s
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 \3'9Uz,OC
co-debtor 共同债务人 SB5&A_tr
co-financing scheme 共同融资计划 td4[[ /
cognizance 证明令 abJ"
[
coin 硬币 AJSx%?h:6
coin replacement programme 硬币取缔计划 qTAc[Ko
coin set 套装硬币 ~mO62(8m
coinage 硬币 br0++}vwL
Coinage Security Fund 硬币发行基金 7\f\!e <
cold call 主动与准客户接触 Ee@4 %/v
collapse in prices 价格下泻;价格下挫;价格暴跌 %I-+Ead0i
collateral 抵押品 F
B?UZ
collateral bond 担保债券 ;Ra+=z}>
collateral loan 抵押贷款 _R.B[\r@
collateral security 附属抵押品 8F:e|\SB#
collection 征收;收取 HcedE3Rg
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 6_d.Yfbq
collection of betting duty 收取博彩税 wKi^C8Z2
Collection Office [Inland Revenue Department] 收税处〔税务局〕
u1z
collective consumption 集体消费 mwY
IJy[
Collector 收税主任 J?Dq>%+^
Collector of Rates 差饷征收官 #
eCjn
Collector of Stamp Revenue 印花税署署长 *P 3V
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 8E4mA5@
combined surplus 合并盈余 `2`\]X_A{
combined visible and invisible trade account 有形及无形贸易合并帐目 ] )F7)
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 @BrMl%gV
commemoration coin 具纪念性的硬币 x7vctjM|
commencement of winding-up 清盘开始 u`olW%C/T
commerce and industry sub-index 工商分类指数 Q>R>R*1.j
commercial activity 商业活动 F29va
commercial bank 商业银行 E@-KGsdhK
Commercial Bank Act of Norway 《挪威商业银行法》 Ndo a4L)$
Commercial Banks Law 《商业银行法》 PH*\AZJCl
commercial borrowing 商业借款 *J+_|_0nlW
Commercial Code of Japan 《日本商法》 f m(e3]
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 hFk3[zTy
commercial invoice 商业发票 G NS`.fS
commercial letter of credit 商业信用证 <`jLY)sw
commercial loan 商业贷款;商业放款 # [e
commercial paper 商业票据 Fe.t/amS/
commercial paper market 商业票据市场 "dROb}szn
commercial registry 商业登记处
bu=?N
commercial return 商业回报 QT9n,lX
commercial sale 商业销售 w,O,W[C
commercialization 商品化 Qc[3Fq,f
commercially viable 具商业利益;有利可图 8E8N6
Commerzbank AG 西德商业银行 kN%MP6? J
commission 佣金;委员会 &AlJ "N|
Commission des Operations de Bourse of France 法国证券事务监察委员会 A<6%r7&B'
commission house 佣金行;代办行 q~@]W=
commission payable 须付的佣金 eeHP&1= 7
commission rebate 佣金回扣 S.Z9$k%
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 iA0q_( \X
Commissioner of Banking 银行监理专员〔银监专员〕 mo1oyQg8
Commissioner of Estate Duty 遗产税署署长 PG8^.)]M
Commissioner of Inland Revenue 税务局局长 M\Gdn92pd
Commissioner of Insurance 保险业监理专员 k{V E1@
Commissioner of Rating and Valuation 差饷物业估价署署长 ?6nF~9Z'
commitment 承担;已承担的开支;承担额;承担项目 y$3;$ R^
commitment fee 承诺费 K9vIm4::d$
Committee of the Hong Kong Association of Banks 香港银行公会委员会 _DrJVC~6@
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 =l.+,|ZH!
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 })w*m
Committee on Payment System [Hong Kong Monetary Authority] 7HVZZ!>~
支付系统委员会〔香港金融管理局〕 kGL1!=>
Committee on Unit Trusts [Securities and Futures Commission] a6:x"Tv
单位信托委员会〔证券及期货事务监察委员会〕 7@6g<"I
Commodities Dealers' Deposit Fund 商品交易商按金基金 U~W?s(Cy%
Commodities Trading Commission 商品交易事务监察委员会 urvduE
commodity 商品 (mtoA#X1:h
commodity classification 商品分类法 49d@!
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 K_
lVISBQ
commodity dealer 商品交易商 LGc&o]k
commodity exchange 商品交易所 ~>0qZ{3J_
Commodity Exchange Compensation Fund 商品交易所赔偿基金 11|Rdd+}
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 h(qQsxIOhS
commodity flow method 商品流动法;商品流通法 L{E^?iX
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 %L [&,a
commodity futures contract 商品期货合约 * ,v|y6
commodity market 商品市场 jqH3J2L
commodity tax 商品税 U:MPgtwe
commodity trading adviser 商品交易顾问 G60R9y47c
commodity trading adviser's representative 商品交易顾问代表 ork=`};
commodity trading advisory contract 商品交易顾问合约 hLDA]s
commodity warrant 商品期权证 lNv".Y=l
commodity-based investment 以商品为基础的投资 $7QoMV 8V
common fund 共同基金 zE)~0v4
common property 分权共有财产 H'MJ{r0,
common share 普通股 MG /,==
common stock 普通股 `xiCm':
Commonwealth Bank of Australia 澳洲联邦银行 ^'p|!`:
Commonwealth Development Corporation 英联邦发展公司 A~Xq,BxCV
Commonwealth Finance Ministers Conference 英联邦财长会议 Mc-)OtmG[
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 15$4&=O
Commonwealth income tax 英联邦入息税 Qu<Bu)`
Commonwealth Preference 英联邦特惠制 T6pLoaKu
communal property 公有财产;公有产业 *jMk/9oa<N
communication expenses 通讯费用 D0mI09=GtQ
Community Preference 欧共体特惠制 v+e|o:o#
commutation of pension 退休金的折算 9S[XTU
commuted gratuity 折算酬金 >a1{397Y}
commuted pension gratuity 经折算的退休酬金 @\w,otT
Companies Act [United Kingdom] 《公司法令》〔英国〕 n6(i`{i
Companies Handbook 《上市公司手册》 }tPk@$
companies inspector 公司检查员 m^_6:Q0F!8
Companies Liquidation Account 公司清盘帐户 ]I/Vb s
Companies Ordinance: Information to be Included in a Rights Issue Prospectus M0|'f'
《公司条例:供股章程须载有的资料》 .)|a2d ~F
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》 GpbC
M~x
Companies Registration Officer 公司注册主任 |0{u->+ )
Companies Registry 公司注册处 jKZt~I
Companies Registry Trading Fund 公司注册处营运基金 YF:2>w<
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 "xAWG$b
Company Formation and Enforcement Division [Companies Registry] :K?0e`
公司成立及条例执行部〔公司注册处〕 q8:{Nk
company in which the public are substantially interested 由公众拥有相当权益的公司 tRw@U4=y
company limited by guarantee 担保有限公司 @<M*qK1h
company limited by shares 股份有限公司 B/Gd(S`@q
company register 公司登记册 cL8#S>>u.
company registration fee 公司注册费 Omi^>c4G
company with limited liability 有限法律责任的公司 ?EU\}N J
company's memorandum 公司组织章程 |wox1Wt|E
company's reserve 公司储备 8h<ehNX ^I
comparative advantage 比较优势;比较利益 m,')&{Rd
compensation 补偿金;赔偿 MHL("v(@B
Compensation Committee [Stock Exchange of Hong Kong Limited] s cdtWA
赔偿委员会〔香港联合交易所有限公司〕 1Uf*^WW4
compensation from insurance 保险赔偿 +Z!;P
Z6
compensation fund 赔偿基金 =2y8CgLj
compensation fund levy 赔偿基金征费 !3oKmL5
compensation rate 补偿率 Wk^RA_
Compensation Review Committee 赔偿检讨委员会 mL~z~w*s
compensation scheme 赔偿计划 m-T~fJ
compensation trade 补偿贸易 Q,Z*8FH=
compensation value 补偿值 `(0LK%w
compensatory payment 补偿付款 bXYA5wG
competition and pricing strategy 竞争与定价策略 ==/n(LBD
competitive edge 竞争优势 $jI>[%
competitive price 具竞争力的价格 "Lh
competitive tender 竞争性投标 Gjz[1d
Compliance Committee [Stock Exchange of Hong Kong Limited] m}$+Hdk+7
监察委员会〔香港联合交易所有限公司〕 BpO9As 1um
component of expenditure 开支组成部分 Fv?=Z-wk
Composite Consumer Price Index 综合消费物价指数 j%<}jw[2
composite index 综合指数 6AN)vs}
composite rating 综合评级 # x>g a
composite return form 综合报税表 Rq~t4sA:
Composite Securities and Futures Bill 《证券及期货综合条例草案》 gM>=%/.
composite tax return 综合报税表 4z:#I;
composition 组合成分;债务重整协议 v&g0ta@
composition of earnings 收益组合成分 kllQca|$4
compound increase 复合增加率;复合增长率 RA a[t :|
compound interest 复利 Bn]K+h\E
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 7:h!Wj-a]
comprador note 买办票据 <-UOISyf
comprador order 买办付款令票 J
NC
comprehensive income tax 综合所得税 n,P5o_^:
comptroller 审计主任 Swtbl`,
compulsory liquidation 强制清盘 :9l51oE7
compulsory winding-up 强制清盘 1u]P4Gf=
computation 计算;计算表 p4VqV6LwD
computational procedure 计算方法 LF*Q!
computer audit programme 电脑审计程序;电脑核数程序 |0bc$ZY:
concentrated position 集中持仓量 2aw&F Z?
concentration risk 资金集中风险;集中融资风险 ,/&Zw01dGN
concept stock 概念股 }tST)=M`
concession 特许权;宽减措施;优惠 %u p}p/?
concession contract 特许经营权合约 ;52'}%5
concessionary rate 优惠率 ZF#Rej?
concordat 协定;契约;国际监管条约 2aNT#J"_
condition 条件 AB.(CS=i
conditional endorsement 附有条件的背书 ,7|;k2
conditional offer 有条件要约 Gie@JX
conditional sale agreement 有条件售卖协议 <64HveJ
conditions of tender 投标章程 tPuut\ee
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》 )_jSG5k
conduct of business standard 业务操守准则 =Pe><k
Confidentiality Understandings 保密谅解文件 ED![^=
confirmation letter 确认书 ARh6V&Hi-
confirmation of mail transfer 信汇证明书 OQlG+|
Confirmation of Payment 已缴税证明书 KA]*ox6j;
confirmed letter of credit 保兑信用证 yno(' 1B@
confirming bank 保兑银行 =G-N`
39
confiscation order 没收令 6k])Kl J2;
connected transaction 关连交易 4ax|Vb)D
consensus capitalism 共识资本主义 TbE:||r?^
conservative investor 保守投资者 lx,`hl%
consideration 代价;对价;约因 ySdN;d:q
consideration issue [listing method] 代价发行〔上市方式〕 #Gv{UU$]
consideration other than cash 现金以外的代价 d<o.o?Vc
consignee 收货人;代售人 ;5|1M8]=0
consignment 托运;寄售 Sm3u /w!
consignor 付货人;托运人;寄售人 #j@OLvXh
consolidated account 综合帐目 Yq'4e[i
consolidated account expenditure 综合帐目开支 +1{fzb>9_
consolidated balance sheet 综合资产负债表 ;Fl<v@9
consolidated cash deficit 综合现金赤字 cep$_Ja
consolidated cash surplus 综合现金盈余 ~waNPjPRG
consolidated enterprises sectorial index 综合企业分类指数 M<8ML!N0;t
consolidated net earnings 综合净收益;综合净盈利 O ++/ry%k
consolidated net profit 综合净利润;综合纯利 N=,j}FY
consolidated policy 综合保单 es.CLkuD7Y
consolidated price 综合价格 1]4^V7y
consolidated profit and loss account 综合损益帐;综合损益表 |ek
ak{js
consolidated public sector expenditure 公营部门综合开支 ?;7b*Z
consolidated revenue account 综合收入帐 gb-{2p>}
consolidated shareholders' fund 综合股东资金 AO0!liQ
consolidation of shares 股份合并 @Gjny BJ
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 X,fu!
consortium company 财团公司 A[/I#Im7
consortium loan 银团贷款 A| x:UQlu
constant dollar figure 固定币值 ?F$6;N6x
constant market price 固定市价 BD;H
constant price 固定价格 /NBTvTI
constant price series 固定物价计算数列 H 30OUrD
constant rate 固定比率 #V 43=
constituent stock 成分股 gT1P*N;v
constitution 章程;组织章程 LPE)
construction output 建造产出量 CJw$j`k
constructive trust 法律构定信托 r4knN
2:
consultant accountant 顾问会计师 M'jXve(=yF
consultant's fee 顾问费 Dm{Ok#@r2
Consultation Paper on Proposed Regulation on Share Margin Financing T |"`8mG
《监管股票按贷财务的建议谘询文件》 r?p{LF
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability 9Vh_[^bR
《有关联交所检讨董事资格的程序的谘询文件》 .)PqN s:
consumer behaviour 消费者行为 Cv TwBJy1
Consumer Council 消费者委员会 e6P[c=m
#
consumer credit financing operation 消费者信贷业务 Rl@$xP
consumer demand 消费者需求 snMQ"ju
consumer durables 耐用消费品 +l\<?
consumer expenditure 消费开支 >BiRk%x
consumer goods 消费品 "n- pl
consumer market 消费市场 70iH0j)
consumer price 消费物价 >!BFt$sd
Consumer Price Index [CPI] 消费物价指数 o bGWxI%a
Consumer Price Index (A) 甲类消费物价指数 wGXwzU
Consumer Price Index (B) 乙类消费物价指数 wJIB$3OT
Consumer Price Index Classification System 消费物价指数分类法 Ph)|j&]
Consumer Price Index Report 《消费物价指数月报》 6v47 QW|'
Consumer Price Index series 消费物价指数系列 {\We72!
consumer price inflation 消费物价上涨 };SV!'9s?~
Consumer Representative Action Fund 消费者集体诉讼基金 vl5){@
consumer sentiment 消费意欲 sd!sus|( R
consumer spending 消费开支;消费支出 H-&3}
consumption expenditure 消费开支 ,YlQK;
consumption pattern 消费模式 ^5)_wUf
consumption product 消费产品 B_~jA%0m'
consumption tax 消费税 P4%>k6X
contango 交易延期费;延期交割费;期货溢价 f-+.;`H)T
contingencies warrant 紧急拨款令;应急支款授权书 1X:&*a"5
contingency 应急费用;意外开支准备金 h3 @s2 fK
contingency allowance 应急准备金 p {C9`wi)
contingency sum 应急费用;意外开支准备金 zD_HyGf
contingent assets 或有资产 A'g,:8Ou
contingent debt 或有债权;待确定债务 C_-E4I
Z)
contingent interest 待确定的权益 gM, &Spn
contingent liabilities 或有负债 QMb^&?;s
contingent profit 或有利润 5bfb!7-[i
contingent right 或有的权利 5c;En6W
continue to hold a deposit 继续持有存款 Ar`\ N1a
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 Ruj.J,
continuing rent 连续租金
|Ylg$?,9*
continuing trustee 留任受托人 /co%:}ln
continuous licensing system 长期持牌制度 j`9Nwa
Continuous Net Settlement System [CNS System] 持续净额交收系统 BTs0o&}e
contra account 对销帐户 "_)|8|gN
contra flow 资金回流 `vEqj v
contra item 对销项目 b`]M|C [5
contra transfer 对销转拨 *<dHqK`?C
contract 合约 u+DX$#-n!]
contract for difference 差价合约 j |td,82.
contract for service 服务合约 5B|,S1b
contract for settlement 平仓合约 2FT-}w0;
contract note 成交单据 AfE%a-;:
contract of copartnery 合伙合约 b7v dk
contract of indemnity 弥偿合约 B(Y.`L? %E
contract of insurance 保险合约 0BXs&i-TP5
contract of reinsurance 再保险合约 ?pKN'`
contract price 合约价格 Oxj(g;}
contracting party 订约人;立约人;缔约国 *H*\gaSh
contractual agreement 合约协议 Y- ~;E3(
contractual commitment 合约承担 GC?S];PL
contractual joint venture 合约式联营企业 g< )72-h
contractual mutual fund 合约互惠基金 lPp6
pVr
contractual right 合约权利 f!!P
contractual savings fund 合约储蓄基金 ^2JPyyZa
contributed surplus 实缴资本盈余 #S*pD?VZ
contribution 出资;供款;捐款;分担款项 d5'
)6
contribution account 供款帐户 AA.Ys89V
contribution to gross domestic product 在本地生产总值中所占比率 x\]z j!
contribution to investment 出资额 SJ[AiHR
contribution to pension fund 退休金供款 j!CU
contributor 供款人;出资人;捐助人 qZ?{-Vw
contributory 分担人 TK %<a/
contributory scheme 供款计划 %^U"Spv;
contrived cessation of business 有预谋的停业 "uS7PplyO
control 控制权;控制;管制 I4ctxMVP
control of a company 公司的控制权;公司控股权 3.~h6r5-
control of business 业务的控制权 x
Ty7lfSe
controlled company 受控制公司 N6BNzN}-P
controller 控制人;控权人;会计长 *k[kV
controller of an authorized institution 认可机构控权人 _Z.;u0Zp8
controlling company 控股公司 khS/'b
controlling interest 控制权益;控股权益 /x
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controlling officer 管制人员 Vku#;:yUb^
controlling officer's report 管制人员报告 p_gA/. v=
controlling shareholder 控股股东;持有控股权的股东 PS/W
h
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》 -;<>tq'3`
conventional lending 传统放款;常规放款 d}VALjXHX!
conversion 兑换;换算;转换〔证券〕 t.L4%1OF
conversion factor 换算因数 DA=qeVBg
conversion of stock 公债的转换 &58 {
conversion rate 兑换率;换算率;转换价格〔证券〕 V0S6M^\DK
convertibility 可兑性;兑换性;自由兑换 Z !Z,M' "
convertibility undertaking 兑换保证 %A=|'6)k2
convertible 可兑换;可换股 QSv^l-<
convertible currency 可兑换货币 lT3|D?sF
convertible debenture 可转换债权证 5Abz5-^KH
convertible loan stock 可转换股的债权股额 l\Cu1r-z
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 *bU% @O
conveyance 转易;转易契;财产转让证书 ik1XGFy?
conveyance of property 财产转让 ?4MSgu
conveyance on sale 售卖转易契 sU0Stg8&b
conveyancing fee 业权转易费 A{M+vsL
conveyancing scale charges 物业转易收费标准 IuDT=A
cooling-off period 冷静期 n{z8Ao%
co-owner 共同拥有人;分权共有人 iA&oLu[y3
co-partner 共同合伙人 qz87iJp&
co-partnership 共同合伙 IY03"
Copenhagen Stock Exchange 哥本哈根证券交易所 9D%qXU
core capital 核心资本 q$|0)}
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons L1rAT
《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》 Pwg/Vhfh
Core Principles for Effective Banking Supervision [Basle Committee] :+<t2^)rD
《有效监管银行业的主要原则》〔巴塞尔委员会〕 EZ*t$3.T
cornering “夹仓”;轧空;囤积居奇 Dl&PL
corporate borrower 借款公司;借款机构 xg{VP7
corporate business 公司企业;公司业务 f~U#z7
Corporate Communications Department [Stock Exchange of Hong Kong Limited] K:uQ#W.&
企业传讯部〔香港联合交易所有限公司〕 Yu1QcFuy
corporate customer 公司客户 cNx
\&vpd
corporate dealer 公司交易商 i<J^:7
Corporate Finance Division [Securities and Futures Commission] {dZ!I
企业融资部〔证券及期货事务监察委员会〕 t(wZiK}
Corporate Finance (D.T.C.) Limited 协联财务有限公司 L%k67>
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 98h :X %
corporate governance 公司管治 VZt;P%1;h
corporate income tax 公司所得税 cB_pyX9Z
corporate investment adviser 公司投资顾问 r)c+".0d^
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 G I&qwA
corporate plan 公司计划 An/>05|
corporate practice 执业法团 9}.,2JE
corporate profits tax 公司利得税 j6RJC
corporate savings 公司储蓄 Lblet
corporate service tax 公司服务税 tI"wVr
corporate signature 法团的签名 +<GrRYbC
corporation 法团;公司 7KeXWW/ d
corporation bond 公司债券 ZMP?'0h=
corporation stock 公司股证;地方债券〔英国〕 3Hy%SN(
corporation tax 公司税 L,E-z_<p
correction phase of stock market 股市调整期 5d> nIKW
Correctional Services Industries Suspense Account 惩教工业暂记帐 "k/;`eAP
corrective affidavit 修正遗产申报誓章 =!(S<];
correspondent bank 代理银行 W;q#ZD(;
Cosmos Finance Limited 宇宙财务有限公司 %N7gT*B:
cost 成本;费用;价格 eSJAPU(D
cost centre 成本中心 [y_yPOv
cost competitiveness 成本竞争力 $ 9S>I'
cost control 成本控制;成本管理 h\/^Aa0
cost convention 原值成本法;成本惯例 /L)?> tg
cost effectiveness 成本效益;经济效益 qwL0~I
cost efficiency 成本效率 Nz3zsP$
cost element 成本要素 sWp{Y.
cost flow 成本流转 M\9at\$
cost input 投入资金 l#tS.+B7
cost management information system 成本管理资料系统 "L ^TT2
cost of an asset 资产成本 0W;q!H[G
cost of borrowing 借贷成本 1 d=0q?nH
cost of capital 资本成本;资金成本 j~Xj
cost of installation 安装费 6.k^m&-A
cost of issue 招股费用;发行股份费用 -6AOK<kfI
cost of living 生活费用 9cl{hdP{
cost of transmitting 传送费用 Z@<q/2).|
cost overrun 成本超支 ~o}moE/
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cost price 成本价格 0@o;|N"i
cost price structure 成本价格结构 ])+Sc"g4k
cost to the revenue 政府收入的损失;政府减少的收入 H<v c\r
cost-benefit analysis 成本效益分析 |*lH9lWJ
cost-benefit study 成本效益研究 A$%@fO.b
cost-book company 以成本帐原则组成的公司 ],!\IqO
cost-effectiveness analysis 成本效益分析 j@%K*Gb`
costing 成本计算;成本计算法 A"Tc^Ij
costing and pricing policy 成本及定价政策 (r.$%[,.<
costing exercise 成本计算工作 V#p G; ,
costing review 成本检讨 9"m,p
cost-of-living allowance 生活津贴 qJ#L)
cost-of-living index 生活指数;生活费用指数 xAR^
cost-plus pricing 成本加成定价法 m]bL)]Z
cost-push inflation 成本推动的通货膨胀 eUX@9eML
cost-recovery basis 收回成本的原则 C}x4#bNK
cost-related charges 依成本而定的收费 .a
~s_E
cost-related fee 依成本而定的收费 2q2p=H>&
co-surety 共同担保人 ju8',ZC
co-trustee 共同受托人 #k"1wSx16
cotton futures 期棉 516VQ<