C: Y4YJJYvD
{.]7!ISl5
calendar year figure 历年数字 1 -b_~DF
call 催缴通知;认购期权 z@j8lv2j1
call deposit 通知存款;活期存款 H,NF;QPPC
call loan 短期同业拆借;通知贷款 &M[?h}B6
call margin 补仓;追加保证金 R@2X3s:
call market 短期同业拆放市场 A=>u
1h69
call money 短期同业拆借;活期贷款 D m9sL!
call option 认购期权;看涨期权 Xwtqi@zlE
call price 赎回价格;提前赎回价 h
yIV.W/
call warrant 认购认股权证;回购认股权证 [-x7_=E#
callable share 可收回股份;可兑付股份 .S4u-
called up share capital 已催缴股本 oL<St$1
Canadian Dollar [CAD] 加拿大元 |[y6Ua0
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 dF2RH)Ud
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 2Z%O7V~u
cancellation price 取消费 D43z9z-:L
cap 上限 ss-D(K"
capital 资本;资金 }K9H^H@r!
Capital Accord 《资本协定》 6MI8zRX
capital account 资本帐;非经常帐 8b=_Y;
capital account commitment balance 资本帐承担额结余 eV~goj
Capital Adequacy Directive [CAD] 《资本充足指引》 K<J9~
capital adequacy ratio [CAR] 资本充足比率 :zR!/5
capital allowance 资本免税额 T8NxJmYqB
capital alteration 资本变更 T^q
0'#/
capital and liabilities ratio 资本负债比率 L:x-%m%w
capital and liquidity requirement 资本与流动资金的规定 : E?V.
capital appreciation 资本增值 #A.@i+Zv
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〕 54qFfN8O
capital assets 资本资产 fc@A0Hf
capital at risk 风险资本 13wE"-
capital base 资本基础;资金基础 048kPXm`
capital charges 资本支出;资本费用 XX~,>Q}H=
capital commitment 资本承担 M^I(OuRMeI
capital contribution certificate 出资证明书 wyG;8I
capital convergence 划一资本充足比率 :Tq~8!s
capital cost 资本成本;建设成本;建设费用 [/ZO q
capital cover 资本保证 :hA#m[
capital deficit 资本亏绌;资本赤字 E\$W_Lmr
capital divided into shares 资本分成股份 Q@H V- (A
capital element 资本因素;资本部分 i mM_H;-X
capital equipment 资本设备 c`Wa^(
capital expenditure 资本开支;非经常开支 tnIX:6
capital expenses 资本费用 u= yOu^={
capital financing 筹集资本;以非经常收入支付非经常开支的结算 |cY`x(?yP
capital flow 资金流量 GKCroyor
capital formation 资本形成;集资 9!tW.pK5
capital formation figure 资本组合数字 \j.:3Xr
capital fund 资本基金 @ .KGfNu
capital gain 资本增益;资本增值 ?%kV?eu'
capital gains tax 资本增值税 8XbT`y
capital goods 资本财货;资本货物 mVmGg,
capital grant 非经常补助金;非经常拨款;建设补助金 I2DpRMy
capital grant cycle 建设补助金周期 J8~haim
capital injection 注入资本;注资 B?wq=DoG
capital input 投入资本 2+O'9F_v
capital intensity 资本密集度 Wez5N
capital intensive 资本密集 Q=:|R3U/
capital investment 资本投资 BORA(,
Capital Investment Fund 资本投资基金 U;I9 bK8
capital loss 资本损失 .8|X
capital maintenance 资本保值;资本保留 t:c.LFrF
capital market 资本市场;资金市场 /L#?zSt
capital market instrument 资本市场票据 mcok/,/
capital money 资本款项 "ITIhnE
capital money subject to a trust 信托财产资本 5(8@%6>ruj
capital movement 资本流动 Ct|A:/z(
capital nature 资本性质 A70d\i
capital outlay 资本支出 'H!XUtFs"
capital portion 资本部分 tI{_y
capital profit 资本利润 y!%CffF2
capital project 基本工程项目;非经常开支项目 ?hM64jI|
capital receipt 资本收入 /Q )\ +
capital redemption 资本赎回 3ANQaUC
capital redemption business 资本赎回业务 A(N4N
capital redemption contract 资本赎回合约 1&$ nVQ
capital redemption reserve 资本赎回储备 +^<](z
capital reduction 资本减缩;减资 cGD(.=
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] \C1nZk?3
股本削减计划〔香港联合交易所有限公司〕 yppo6HGD
capital repayment 偿还资本 $7uA%|\
capital reserve 资本储备;后备资本 HorDNRyu
capital revenue 资本收益;非经常收入 p<;0g9,1
capital spending 资本开支;资本支出;非经常开支 ,Lt[\_
capital stock 股本 iyog`s c
capital stock subscription 认缴股本;认购股本 TB^$1C
capital subsidy 建设津贴;基本建设津贴 KG5>]_GH
capital subvention 非经常资助金 =rK+eG#,
capital sum 资本额 >OK^D+v"j
capital tax 资本税 8.~kK<)!
capital transfer tax 资本转移税 yOKI*.}
capital turnover 资本周转率 abEmRJTmW
capital value 资本价值 -!9G0h&i|
capital works project 基本工程项目 Mc}^LDX
Capital Works Reserve Fund 基本工程储备基金 bJ;'`sw1
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 =I~mKn
capitalization 资本化;资本总额 *\q
d
capitalization of interest 利息化作本金 MJrR[h]
capitalized interest 化作本金的利息 YAmb`CP
capitalized loan 转作资本的贷款 >"<Wjr8W!$
capitalized value 资本还原值;资本化价值 3yXY.>'
capitation grant 按人计算的补助金 EZ`{Wnbq
captive insurance business 专属自保保险业务 RX5dO%
car insurance 汽车保险 CWS4lx
Caribbean Development Bank 加勒比开发银行 b_):MQ1{
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] 4'Zp-k?5`
意大利嘉利堡银行 jNy.Y8E&
cartel 同业联盟;卡特尔 V470C@
cartelized rates system 联营式利率制度 qyNyBr?
cash 现金;现款 e~':(/%|5;
cash accounting system 现金会计制度 "wHFN>5B
cash acquisition 以现金投资所得的资产 ~3 bPIg7D
cash allowance 现金津贴 E+JqWR5
cash assets 现金资产 V2G6Kw9gt
cash at bank 银行现金;银行存款 ]$_NyAoBb
cash balance 现金结余 kSh( u
cash basis 现金收付制;收付实现制 ?F;8Pa/
cash basis accounting 现金收付制会计;收付实现制会计 !v0LBe4
cash bonus 现金红利 /FJu)H..U
cash book 现金出纳帐;现金簿 })?GzblI&
cash client 现金客户 = 9]~yt
cash commission rebate 现金回佣 B93+BwN>95
cash compensation 现金补偿 \'bzt"f$j
cash contribution 现金承担额;现金分担额 eGHaY4|
cash cost 直接费用;现金成本 + ?!(G}5
cash coupon 现金礼券 0K2`-mL
cash credit 现金信贷 L,@lp
cash deficit 现金赤字 xZv#Es%#
cash deposit and withdrawal 现金收支 ?3xzd P
cash disbursement journal 现金支出日记簿 jalg5`PU0
cash disbursement slip 现金支出传票;现金支出单 @|%2f@h
cash flow 现金流量;银根 t`mV\)fa
cash flow lending 流动现金放款;无抵押融资 Wiu"k%Qsh
cash flow statement 现金流量表;现金流动表 &JI8]JmU)
cash flow surplus 现金流量盈余 (J!+(H8
cash in hand 库存现金;手头现金 Z)aUt
Srf
cash in till 备用现金 &9)\wnOS
cash in transit 运送中现金;在运现金 Ez=Olbk
cash input 投入现金 #
4PVVu<
cash input figure 现金投入数字 &pp|U}
cash limit 现金支出限额;现金限额 :[!j?)%>
cash margin 现金保证金 ]P?vdgEM&
cash market 现货市场;现金交易市场 C 6AUNRpl
cash offer 现金要约;现金补偿额 Z/;aT -N
cash payment 现金付款;现金支付 Nu7
!8[?r*
cash position 现金头寸 w*JGUk
cash price 现金价格 ^]-6u:J!
cash receipts journal 现金收入日记簿 cjIh}:|'
cash receiving slip 现金收入传票;现金收入单 {,~3.5u
cash settlement 现金结算 6f*CvW
cash surplus 现金盈余 & 9 ?\b7
cash with order 订货付现;凭票即付 w)Qp?k
d
cashier's order 银行本票 2('HvH]k
cashier's order outstanding 未承兑的银行本票 /RC7"QzL
cash-limited subhead 有现金支出限额的分目 qeZ? 7#Gf
cash-sweep 现金彩票活动 46&/gehr
casual client “散客”;“散户” NPe%F+X
CCASS Depository 中央结算系统证券存管处 <HVt
V9R
CCIC Finance Limited 中芝兴业财务有限公司 EJNU761
cedant 分出者 >s?S+W[L
ceding company 分出公司 :zF,A,)
ceding insurer 分出保险人 'u b@]ru|
ceiling 上限 .xWC{}7[
ceiling price 最高限价 OH(waKq2I
central bank 中央银行 +&2%+[nBZ
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 %n: k#
central banking 中央银行业务 b`O'1r\Y;
central banking function 中央银行职能 q(2'\ _`u
Central Clearing and Custodian System 中央结算及托管系统 nK%LRcAs
Central Clearing and Depository System 中央结算及存管系统 R[x_j
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 4Ic*9t3
central clearing house 中央结算所 ~1vDV>dpE
central clearing system 中央结算制度;集体交收系统 C&rkvM8
central custody system 中央托管系统
O+Y6N
central depository 中央存管处 EA]U50L(
central depository system 中央证券存管制度 1Z~FCJz
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 lv+TD!b
central rate 中央汇率;中心汇率 *6DB0X_-}
Central Registration Hong Kong Limited 香港中央证券登记有限公司 -:y,N
9^
Central Tender Board 中央投标委员会 P! #[mio
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 .+A+|yR
centralized budgetary and payments system 集中预算及支付制度 1F&Trqq
centred 12-month moving average 十二个月定位移动平均数 [}0haTYc4
certificate of approval 批准证明书 Q| ?L*Pq2I
certificate of beneficial entitlement to property 资产权益证书 76h ,]xi
certificate of compliance 合格证明书;合约完成证明书 oEKvl3Hz_
certificate of deposit [CD] 存款证 4
VW[E1<
certificate of exemption from estate duty 豁免遗产税证明书 l#Y,R 0
certificate of incorporation 公司注册证书;法团注册证书 'Xq|Kf (
certificate of incorporation of registered trustees 注册受托人法团证书 o]M5b;1
certificate of indebtedness [CI] 负债证明书
DwE[D]7o
certificate of insurance 保险证书 8i#2d1O
certificate of interest 权益证明书;息票 !58@pLJw
certificate of means 资产证明书 !\.pq 2
certificate of participation 参与证明书 ^N{h3b8
certificate of payment of profits tax 缴付利得税证明书 *]/zc1Q4M
certificate of preference 特惠税证 wHMX=N1/
certificate of rateable value 应课差饷租值证明书 CD( :jM?
certificate of registration 登记证书;注册证明书 A!WKnb_`
certificate of satisfaction 清偿证明书 Lhb35;\
certificate of transfer 转让证明书 * kDC liL
certificate to bearer 不记名证明书 DKJmTH]rUg
certification 核证 fN^8{w/O
certification fee 核证费 \B,@`dw
certified cheque 经银行证明可兑现的支票 iE^84l68
certified public accountant [CPA] 执业会计师
>rKIG~P_
certified statement 经证明的报表 c?[I?ytl
cessation of business 停业 My[pr_xg
cession 分保 ;LSANr&
C.F. Finance Company Limited 浙一财务有限公司 MPg)=LI
chance 机会;中彩机会 c>:wd@w
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 9} M?P
change of domicile 迁册 ?:I* 8Fj
change to estimates 修订预算 hVAn>_(
change to the approved estimates of expenditure 核准开支预算的变动 RF53J yt
charge 费用;押记;抵押 "2$fi{9
charge number 税单号码 _
y8Wn}19f
charge on assets 资产的征税 o5uph=Q{
charge upon general revenue 从政府一般收入中拨款支付 peuZ&yK+"
chargeable 可予征收;应课税的 jc[Y}gd,
chargeable agreement for sale 可予征收印花税的买卖协议 O$j7i:G'5
chargeable income 应课税入息 '3DXPR^B6
chargeable normal trading receipt 应课税的一般营业收入 ca*DZG/
chargeable profit 应课税利润 ']z{{UNUN
chargeable to tax 应课税 YdC6k?tzS
charged to... 记入……帐目 rkCx{pe9
chargee 承押记人 /,&<6c-Q@W
charge-holder 受押人 [<6^qla
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 FX`>J6l:X
charging order 押记令 KD7dye
chargor's right 押记人的权利 ]uJ"?k=
charitable donation 慈善捐款 {|_M
#w~&
charitable trust 慈善信托 *>'V1b4}
charity property 慈善财产 Yz"#^j}Kg
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 j8{i#;s!"
charter 章程;特许权 rt~d6|6
charter of incorporation 成立章程 f:|1_ j
chartered accountant 特许会计师 6J6BF%
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 .A{tQ1&_
Chartered Institute of Public Finance and Accountancy [United Kingdom] QIvVcfM^
特许公共财政及会计学会〔英国〕 {e9@-
charterer 承租人 JZ*/,|1}EC
Chase Manhattan Asia Limited 美国大通亚洲有限公司 u9GQU
Chase Manhattan Bank 美国大通银行 L<-_1!wh
chattels 实产 FvXZ<(A{
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 \[_t]'p
Che Hsing Finance Company Limited 浙兴财务有限公司 a /l)qB#
check-and-balance system 制约平衡制度 0s3%Kqi[
Chekiang First Bank Limited 浙江第一银行 g:D>.lKd
cheque 支票 |[ k.ii6iO
Chiao Yue Finance Company Limited 侨裕财务有限公司 ~>Fu5i $i
Chiba Bank, Ltd. 千叶银行 L Mbn
Chicago Board of Options Exchange 芝加哥期权交易所 vkd.)x`J,
Chicago Board of Trade 芝加哥交易所 0gy/:T
Chicago Mercantile Exchange 芝加哥商品交易所 =9["+;\e&
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 LW'D?p#
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 FR4QUk
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 }`QUHIF
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 JG!mc7
child allowance 子女免税额 `maKN \;
China & South Sea Bank Limited 中南银行 ,+vy,<e&
China Affairs Committee [Hong Kong Futures Exchange Limited] R_ ,U Mt
中国事务委员会〔香港期货交易所有限公司〕 2U\u4NO{
China concept stock 中国概念股 [OV"}<V
China Construction Bank 中国建设银行 so)[59M7
China Development Division [Stock Exchange of Hong Kong Limited] &5spTMw8
中国发展科〔香港联合交易所有限公司〕 O-~7b(Z
China Economic News 《中国经济新闻》 &<5zqsNJ\a
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 wh\}d4gN
China State Bank Limited 国华商业银行 Ng>5?F^v
Chinatrust Commercial Bank, Limited 中国信托商业银行 l7259Ro~
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 _A5e{Gb
Chinese Bankers Club, Hong Kong 香港银行华员会 (vPN5F
Chinese Banks' Association 香港华商银行公会 _jI,)sr4ic
Chinese Gold and Silver Exchange Society 金银业贸易场 XQs1eP'{
Chinese New Year bonus 年奖;年终花红 zRl3KjET
chit fund 银会 :W:K:lk
Chiyu Banking Corporation Limited 集友银行有限公司 lhz{1P]s
Chiyu Finance Company Limited 集友财务有限公司 J^nBdofP
Cho Hung Finance Limited 朝兴金融有限公司 W*4-.*U8a
choses in action 无形动产;据法权产 ^ft>@=K(|
chronological book 序时帐簿 o]` *M|
Chubu Securities Finance Company 中部证券金融公司 )}]g]
g
Chung Khiaw Bank Limited 崇侨银行 DiScFx|rE
Chung Nan Finance Company Limited 中南财务有限公司 7he,?T)vD
Chuo Trust & Banking Co., Ltd. 中央信托银行 D},>mfzF
Chuo Trust Asia Limited 中央信托亚洲有限公司 2*< nu><b
Citibank, N.A. 万国宝通银行 |`f$tj
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 C:* *;=.
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 ^f
&XQQY
Citicorp International Limited 万国宝通国际有限公司 +p_CN*10H
civil debt 民事债项 a|x.C6Pe
Civil Service Pension Reserve Fund 公务员退休金储备基金 w d^':
claim 申索;索偿;债权 *{@Nq=fE
claim equalization fund 申索平衡基金 RtP2]O(F
claim for refund of property tax 申请发还物业税 Ic:(Gi- %
claim of debt 债权申索 +L|?~p`V
claim on bank 对银行的债权 9J*\T(W
claim to dividend 摊还债款申索 9ni1f{k
claimant 申索人;索偿人 }6}l7x
claims statistics 申索统计数字 sw oQ'
class of insurance business 保险业务类别 ?|C2*?hZ+
class of property 财产类别 s1$nvTzBr
claw-back 递减率 uk]$#TV*q>
clearance cost 清拆成本 v
~?qz5:K~
clearing 结算;票据交换;清算 7qLpZ/
clearing account 结算帐户 vq0Tk
bzs
clearing and settlement system 结算和交收系统 qIE9$7*X
clearing balance 结算差额 9:[ 9v
clearing bank 结算银行 '8.r-`l(
clearing cheque 交换支票 )?naN
clearing house 结算所;票据交换所 K?Nhi^f"L
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 |`,2ri*5A
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 K5VWt)Z#
clearing member 结算会员 >`mVY=Hi
Clearing Members' Fund 结算会员基金 F>6|3bOR
clearing participant 结算参与者 (sTpmQx,b
clearing rebate 结算费用的回佣 ]^'Kd*x
Clearing Rules [SEHK Options Clearing House Limited] \?ZB]*Fu
《结算规则》〔联交所期权结算所有限公司〕 YnS#H"
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 5iw<>9X*
Clerk to the Board of Review 税务上诉委员会书记 YQ)kRhFA
client 客户;委托人;当事人 f4b/NG|
client agreement 客户协议 ]BZA:dd.G
client confidentiality 客户保密的责任 G1tY) _-8[
client money 客户款项 z}9(x.I
client statement 客户结单 I)6+6pm
clients fund 客户资金 9Cp-qA%t
close 结算;收市;收盘 =.U[$~3q%
close a position 平仓;轧平头寸
3E]plj7$
close company 股份不公开的公司 8)3*6+D
close higher 收市时价位较高 @6sqMw}
close lower 收市时价位较低 e@07
close mixed 收市时荣辱互见 E \EsWb
close of exchange 交易所停市 JPUW6e07o
close of financial year 财政年度终结 FFpT~.
close out 平仓 A#<? 4&
close out a long position 平长仓 |O+H[;TB6
close out a short position 平空仓 v^NIx q}U
close steady 收市时价格稳定 q5+4S5R*^
close the gap 弥补差距 [Ek7b*
closed position 平仓 yu|8_<bq
closed-end investment corporation 股份固定的投资公司 70nqD>M4
close-out price 抛售价格 ,HV(l+k {|
closing account 决算帐户 MYvY]Jx3
closing balance 期终结余;收市结余 "|
g>'wM*
closing price 收市价;收盘价 &64h ;P<
closing quotation 收市价;收市行情 T/~f~Z z
closing rate 收市汇价;收盘汇率 $6 9&O
closing transaction 平仓交易 -20bPiM$A
clothing levy 成衣税 h"Q8b}$^)
club deposit 零存整付存款 UHkMn
Code of Aid 《资助则例》 _Y4` xv0/
Code of Banking Practice 《银行营运守则》 3M7/?TMw{6
Code of Best Practice [Stock Exchange of Hong Kong Limited] 7U"g3a)=
《最佳应用守则》〔香港联合交易所有限公司〕 Uz8ff
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〕 ((;!<5-`s
Code of Conduct for Persons Registered with the Securities and Futures Commission ]p GL`ge5
《证券及期货事务监察委员会注册人操守准则》 I6av6t}
code of practice 实务守则;经营守则;执业守则 "|q&ea rc
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 P|E| $)m
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 ..5CC;B
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 @Uvz8*b6
Code on Pooled Retirement Funds 《集资退休基金守则》 F~W6Bp^W
Code on Share Repurchases [Share Repurchase Code] 1n8/r}q'H
《公司购回本身股份守则》〔《股份购回守则》〕 b. '-?Nn
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 xm~`7~nFR
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 #gN&lY:CFn
co-debtor 共同债务人 d&Zpkbh"
co-financing scheme 共同融资计划 o5PO=AN
cognizance 证明令 .`H5cuF`
coin 硬币 U< fGGCw
coin replacement programme 硬币取缔计划 *:7rdzn
coin set 套装硬币 O8r|8]o
coinage 硬币 f'RX6$}\1X
Coinage Security Fund 硬币发行基金 iWkWR"ysy
cold call 主动与准客户接触 u
c)eil
collapse in prices 价格下泻;价格下挫;价格暴跌 EME|k{W
collateral 抵押品 ;JT-kw6l5K
collateral bond 担保债券 Ll't>)
collateral loan 抵押贷款
jB2[(
collateral security 附属抵押品 vI>w e
collection 征收;收取 _|2:_N=
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 H%tdhu\e
collection of betting duty 收取博彩税 (%6P0*
Collection Office [Inland Revenue Department] 收税处〔税务局〕 g$-PR37(
collective consumption 集体消费 9.-S(ZO
Collector 收税主任 rs[T=C Q
Collector of Rates 差饷征收官 ;[DU%f
Collector of Stamp Revenue 印花税署署长 zC!t;*8a
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 `U_)98
combined surplus 合并盈余 6d}lw6L
combined visible and invisible trade account 有形及无形贸易合并帐目 /{_:{G!Q0
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 9TC,!0U{_.
commemoration coin 具纪念性的硬币 q3!bky\
commencement of winding-up 清盘开始 @S;'@VC
commerce and industry sub-index 工商分类指数 /,yd+wcW#
commercial activity 商业活动 !e<^?
r4
commercial bank 商业银行 kDioD
Commercial Bank Act of Norway 《挪威商业银行法》 + &Eqk
Commercial Banks Law 《商业银行法》 .L~AL|2_
commercial borrowing 商业借款 (w3YvG.
Commercial Code of Japan 《日本商法》 2/^3WY1U
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 ES7s1O$#
commercial invoice 商业发票 ouQ T
commercial letter of credit 商业信用证 M6jy\<a
commercial loan 商业贷款;商业放款 ~36!?&eA8
commercial paper 商业票据 g3y~bf
commercial paper market 商业票据市场 {;1\+f
commercial registry 商业登记处 tyFzSrfc
commercial return 商业回报 8GUX{K
commercial sale 商业销售 C1)!f j=
commercialization 商品化 J
ZS:MFA
commercially viable 具商业利益;有利可图 r#a=@
Commerzbank AG 西德商业银行 oG\Vxg*
commission 佣金;委员会 SqpaFWr
Commission des Operations de Bourse of France 法国证券事务监察委员会
=:pJ
commission house 佣金行;代办行 8nV+e~-w
commission payable 须付的佣金 ?:q*(EC<
commission rebate 佣金回扣 XRi8Gpg
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 m:2^=l4
Commissioner of Banking 银行监理专员〔银监专员〕 NXrlk
Commissioner of Estate Duty 遗产税署署长 CD~.z7,LC
Commissioner of Inland Revenue 税务局局长 >kVz49j
Commissioner of Insurance 保险业监理专员 &h/Xku&0
Commissioner of Rating and Valuation 差饷物业估价署署长 a`>B Ly5o
commitment 承担;已承担的开支;承担额;承担项目 U5de@Y
commitment fee 承诺费 DvvK^+-~
Committee of the Hong Kong Association of Banks 香港银行公会委员会 g2_"zDiw2
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 #*Ctwl,T
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 Fx.=#bVX7
Committee on Payment System [Hong Kong Monetary Authority] } q8ASYNc
支付系统委员会〔香港金融管理局〕 kffcm/
Committee on Unit Trusts [Securities and Futures Commission] (jE9XxQY
单位信托委员会〔证券及期货事务监察委员会〕 )SGq[B6@I
Commodities Dealers' Deposit Fund 商品交易商按金基金 xy;;zOh`
Commodities Trading Commission 商品交易事务监察委员会 %'pgGC"|
commodity 商品 'H;*W |:-]
commodity classification 商品分类法 %.|@]!C
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 1yhDrpm
commodity dealer 商品交易商 ?Ir:g=RP*
commodity exchange 商品交易所 f@!.mDm]
Commodity Exchange Compensation Fund 商品交易所赔偿基金 (sZ"iGn%
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 8":Q)9;%
commodity flow method 商品流动法;商品流通法 ~t~|"u"P
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 `ERz\`d~Y;
commodity futures contract 商品期货合约 es7=%!0
commodity market 商品市场 t ?FBG4
commodity tax 商品税 sYA1\YIii
commodity trading adviser 商品交易顾问 Z%UP6%
commodity trading adviser's representative 商品交易顾问代表 v]UwJz3<
commodity trading advisory contract 商品交易顾问合约 `R^g U]Z,
commodity warrant 商品期权证
[$UI8tV
commodity-based investment 以商品为基础的投资 (TM,V!G+U~
common fund 共同基金 F#E3q|Q"BS
common property 分权共有财产 m1A J{cs
common share 普通股 _Fg5A7or
common stock 普通股 <#4h}_xA%
Commonwealth Bank of Australia 澳洲联邦银行 J'r^/
Commonwealth Development Corporation 英联邦发展公司 ,V}WM%Km
Commonwealth Finance Ministers Conference 英联邦财长会议 dPRra{
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 rytyw77t(
Commonwealth income tax 英联邦入息税 "0TZTa1e
Commonwealth Preference 英联邦特惠制 ~gt@P
communal property 公有财产;公有产业 d0>
zS
communication expenses 通讯费用 klhtKp_p
Community Preference 欧共体特惠制 [2cD:JL
commutation of pension 退休金的折算 *VN6cSq
commuted gratuity 折算酬金 ],].zlN
commuted pension gratuity 经折算的退休酬金 I%Z
Companies Act [United Kingdom] 《公司法令》〔英国〕 <gBA1oRz
Companies Handbook 《上市公司手册》 &%Tj/ Qx
companies inspector 公司检查员 =2x^nW
Companies Liquidation Account 公司清盘帐户 bg0Wnl
Companies Ordinance: Information to be Included in a Rights Issue Prospectus C7AUsYM
《公司条例:供股章程须载有的资料》 u]@['7
Companies Ordinance: Information to be Included in Prospectuses Regarding the Valuation of Land and Buildings 《公司条例:招股章程须载列有关土地或建筑物的评估的资料》 |ENh)M8}r
Companies Registration Officer 公司注册主任 }ad|g6i`
Companies Registry 公司注册处 2J;g{95z
Companies Registry Trading Fund 公司注册处营运基金 Gs[XJ 5%`~
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 %8x#rohP
Company Formation and Enforcement Division [Companies Registry] >LuYHr
公司成立及条例执行部〔公司注册处〕 E_LN]v
company in which the public are substantially interested 由公众拥有相当权益的公司 I2Yz#V<%ru
company limited by guarantee 担保有限公司 Z/J y'$x
company limited by shares 股份有限公司 yV(\R
company register 公司登记册 ?bu>r=oIO]
company registration fee 公司注册费 nQS|Lt_+
company with limited liability 有限法律责任的公司 :Ux_qB
company's memorandum 公司组织章程 HpnWoDM
company's reserve 公司储备 Z%\,w(o[h
comparative advantage 比较优势;比较利益 GPkpXVm
compensation 补偿金;赔偿 fikkY=
Compensation Committee [Stock Exchange of Hong Kong Limited] bN@
l?w
赔偿委员会〔香港联合交易所有限公司〕 cN9t{.m
compensation from insurance 保险赔偿 u<&m]]*
compensation fund 赔偿基金 H>@+om
compensation fund levy 赔偿基金征费 nFs(?Rv*
compensation rate 补偿率 _J [P[(ab
Compensation Review Committee 赔偿检讨委员会 ;A!BVq
compensation scheme 赔偿计划 GuL<Z1<c
compensation trade 补偿贸易 >F&47Yn
compensation value 补偿值 cCc(fF*^
compensatory payment 补偿付款 )\^-2[;
competition and pricing strategy 竞争与定价策略 $,'*f?d
competitive edge 竞争优势 \uMLY<]P
competitive price 具竞争力的价格 N}YkMJy
competitive tender 竞争性投标 )sp+8
Compliance Committee [Stock Exchange of Hong Kong Limited] FC"8#*x
监察委员会〔香港联合交易所有限公司〕 :eLVC7'
component of expenditure 开支组成部分 wec)Ctj+
Composite Consumer Price Index 综合消费物价指数 &
ZB
composite index 综合指数 E1 f\%!2l
composite rating 综合评级 2GStN74X r
composite return form 综合报税表 9~YMyg(Z
Composite Securities and Futures Bill 《证券及期货综合条例草案》 O|UC ?]6
composite tax return 综合报税表 {FTqu.
composition 组合成分;债务重整协议 /H+a0`/
composition of earnings 收益组合成分 'A[dCc8O
compound increase 复合增加率;复合增长率 BFW&2
compound interest 复利 +d-NL?c
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 yR.Ong
comprador note 买办票据 76` .Y
comprador order 买办付款令票 CVR3
A'
comprehensive income tax 综合所得税 5rUdv}.
comptroller 审计主任 gltBC${7wZ
compulsory liquidation 强制清盘 uSBaDYg
compulsory winding-up 强制清盘 6\S~P/PkE
computation 计算;计算表 Pr,q*_Yy
computational procedure 计算方法 *HB-QIl
computer audit programme 电脑审计程序;电脑核数程序 /,Jqmm#s^
concentrated position 集中持仓量 R_xRp&5
concentration risk 资金集中风险;集中融资风险 /|#fejPh
concept stock 概念股 t );/'3|
concession 特许权;宽减措施;优惠 Vs{|xG7WD
concession contract 特许经营权合约 e(8Ba X_
concessionary rate 优惠率 /JU.?M35
concordat 协定;契约;国际监管条约 Oz#{S:24M+
condition 条件 vSLtFMq^(
conditional endorsement 附有条件的背书 G<;*SYAb
conditional offer 有条件要约 S>;
5[l 4
conditional sale agreement 有条件售卖协议 9JKEw
conditions of tender 投标章程 bK-N:8Z
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》 maR"t+
conduct of business standard 业务操守准则 cPc</[x[W
Confidentiality Understandings 保密谅解文件 -o
EW:~y
confirmation letter 确认书 5QO9Q]I#_\
confirmation of mail transfer 信汇证明书 Jqi%|,/] N
Confirmation of Payment 已缴税证明书 -C&P%tt Y
confirmed letter of credit 保兑信用证 ;P&OX5~V
confirming bank 保兑银行 N$:8,9.z
confiscation order 没收令 w"&n?L
connected transaction 关连交易 eGbGw
consensus capitalism 共识资本主义 @gXx1hEg
conservative investor 保守投资者 U|j`e5)
consideration 代价;对价;约因 O!bOp=
consideration issue [listing method] 代价发行〔上市方式〕 5.J.RE"M
consideration other than cash 现金以外的代价 w^0nqh
consignee 收货人;代售人 G;XxBA
consignment 托运;寄售 _2 osV[e
consignor 付货人;托运人;寄售人 5d!-G$@
consolidated account 综合帐目 yJe>JK~)
consolidated account expenditure 综合帐目开支 ZWp(GC1NA
consolidated balance sheet 综合资产负债表 c-FcEW
consolidated cash deficit 综合现金赤字 t.\dpBq
consolidated cash surplus 综合现金盈余 0Z]!/AsC
consolidated enterprises sectorial index 综合企业分类指数 Yk Qd
consolidated net earnings 综合净收益;综合净盈利 eO[b1]WLP
consolidated net profit 综合净利润;综合纯利 (0kK_k'T
consolidated policy 综合保单 6/dI6C!
consolidated price 综合价格 Tkgs]q79
consolidated profit and loss account 综合损益帐;综合损益表 IRqy%@)
consolidated public sector expenditure 公营部门综合开支 42ivT_H
consolidated revenue account 综合收入帐 iM3V=&)
consolidated shareholders' fund 综合股东资金 i8HTzv"J
consolidation of shares 股份合并 `,*5wBC
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 1D!<'`)AY
consortium company 财团公司 #
c^z&0B}
consortium loan 银团贷款 WvZ8/T'x
constant dollar figure 固定币值 }|5Pr(I
constant market price 固定市价 c_!cv":s
constant price 固定价格 l0i^uMS
constant price series 固定物价计算数列 delu1r
constant rate 固定比率 D*|Bb?
constituent stock 成分股 ! #2{hQRu
constitution 章程;组织章程 ayF\nk4b
construction output 建造产出量 t}/( b/VD
constructive trust 法律构定信托 x`)&J
B
consultant accountant 顾问会计师 =kG@a(-
consultant's fee 顾问费 Q>1[JW{$}
Consultation Paper on Proposed Regulation on Share Margin Financing KL Xq\{X
《监管股票按贷财务的建议谘询文件》 3>VL}Ui}
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability CF5`-wj/#
《有关联交所检讨董事资格的程序的谘询文件》 @cB$iP=Z4
consumer behaviour 消费者行为 ~z;FP$U
Consumer Council 消费者委员会 i&GH/y
consumer credit financing operation 消费者信贷业务 Xh;#
consumer demand 消费者需求 %sQ^.` 2
consumer durables 耐用消费品 3=]sLn0L
consumer expenditure 消费开支 "@,}p\
consumer goods 消费品 3I-MdApT
consumer market 消费市场 q;)JISf.
consumer price 消费物价 0v$~90)
Consumer Price Index [CPI] 消费物价指数 K0Fh%Y4)QH
Consumer Price Index (A) 甲类消费物价指数 s.NGA.]$
Consumer Price Index (B) 乙类消费物价指数 #$qTFN
Consumer Price Index Classification System 消费物价指数分类法 _b;{_g
Consumer Price Index Report 《消费物价指数月报》 y7Df_|Z
Consumer Price Index series 消费物价指数系列 N_[*H
consumer price inflation 消费物价上涨 e'D&8z_;
Consumer Representative Action Fund 消费者集体诉讼基金 I"7u2"@-8j
consumer sentiment 消费意欲 bhlG,NTP
consumer spending 消费开支;消费支出 l"]}Ts#
consumption expenditure 消费开支 P3 ^Y"Pv?
consumption pattern 消费模式 w}cPs{Vi"
consumption product 消费产品 V[vl!XM
consumption tax 消费税 s#=7IH30
contango 交易延期费;延期交割费;期货溢价 m5Di=8
contingencies warrant 紧急拨款令;应急支款授权书 N7R!C)!IL
contingency 应急费用;意外开支准备金 {o`]I>gb
contingency allowance 应急准备金 d <JM36j?
contingency sum 应急费用;意外开支准备金 :1KpGj*F
contingent assets 或有资产 (,Df^4%7
contingent debt 或有债权;待确定债务 x39<6_?G
contingent interest 待确定的权益 c.F6~IHu7
contingent liabilities 或有负债 j^rIH#V
contingent profit 或有利润 \7'{g@C(
contingent right 或有的权利 ?"g2v-jTK
continue to hold a deposit 继续持有存款 JbQ) sp
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 6 3,H{
continuing rent 连续租金 K?$^@N
continuing trustee 留任受托人 ** G9H
continuous licensing system 长期持牌制度 {8,J@9NU
Continuous Net Settlement System [CNS System] 持续净额交收系统 Y#$%iF
contra account 对销帐户 B%+T2=&$7
contra flow 资金回流 2Dj%,gaR
contra item 对销项目 :@A9](gI
contra transfer 对销转拨 _8UDT^?8,
contract 合约 u.Tcg^ v
contract for difference 差价合约 v^iL5y!
contract for service 服务合约 yFlm[K5YD
contract for settlement 平仓合约 rFYWs6
contract note 成交单据 _&ks1cw
contract of copartnery 合伙合约 "y/?WQ>,3
contract of indemnity 弥偿合约 7CTFOAx#
contract of insurance 保险合约 Jcm&RI"{
contract of reinsurance 再保险合约 JQHvz9Yg
contract price 合约价格 gi
_ 5?$
contracting party 订约人;立约人;缔约国 `
3K)GA
contractual agreement 合约协议 EV@X*| w
contractual commitment 合约承担 V~;1IQd{
contractual joint venture 合约式联营企业 i3'9>"`
contractual mutual fund 合约互惠基金 T\>a!
contractual right 合约权利 .O}%
contractual savings fund 合约储蓄基金 dP]\Jo=Yh
contributed surplus 实缴资本盈余 `W/>XZl+t
contribution 出资;供款;捐款;分担款项 CDR@
`1-
contribution account 供款帐户 h/hmlnOQl
contribution to gross domestic product 在本地生产总值中所占比率 b9<#K+L-
contribution to investment 出资额 t$#jL5
contribution to pension fund 退休金供款 vJOw]cwq
contributor 供款人;出资人;捐助人 XtSkh] #z!
contributory 分担人 !s?nJ(p
contributory scheme 供款计划 I(7NQ8Hx
contrived cessation of business 有预谋的停业 VYImI>.t{
control 控制权;控制;管制 /?F/9hL
control of a company 公司的控制权;公司控股权 (tw)nF
control of business 业务的控制权 &/]Fc{]^$f
controlled company 受控制公司 :; fHDU|
controller 控制人;控权人;会计长 1rF]yi:X
controller of an authorized institution 认可机构控权人 !*bMa8]*
controlling company 控股公司 q}#6e]t
controlling interest 控制权益;控股权益 "v({,
controlling officer 管制人员 ~=RT*>G_
controlling officer's report 管制人员报告 s %\-E9
T
controlling shareholder 控股股东;持有控股权的股东 v"XGC i91L
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》 Ayw ;N
conventional lending 传统放款;常规放款 fbKkq.w
conversion 兑换;换算;转换〔证券〕 0rG^,(3m
conversion factor 换算因数 `gf0l /d
conversion of stock 公债的转换 D}8[bWF
conversion rate 兑换率;换算率;转换价格〔证券〕 8MzVOF{"
convertibility 可兑性;兑换性;自由兑换 )@Yf]qx+Y<
convertibility undertaking 兑换保证 mtmjZP(w
convertible 可兑换;可换股 po Vx8oO8
convertible currency 可兑换货币 bU:EqW\( ^
convertible debenture 可转换债权证 -^h' >.
convertible loan stock 可转换股的债权股额 fnX`Q[b4\A
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 RM]M@%,K
conveyance 转易;转易契;财产转让证书 B
s#hr3h-
conveyance of property 财产转让 (I{rLS!o,L
conveyance on sale 售卖转易契 ZE=Sp=@)j
conveyancing fee 业权转易费 K<qk.~
S
conveyancing scale charges 物业转易收费标准 JJ2_hVU
cooling-off period 冷静期 Q&=w_Wc
co-owner 共同拥有人;分权共有人 jun_QiU:2
co-partner 共同合伙人 _Wq
co-partnership 共同合伙 %r}{hq4
Copenhagen Stock Exchange 哥本哈根证券交易所 bITPQ7+
core capital 核心资本 KZ
;k)O.Ov
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons :AF =<X*5
《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》 ;=;
9tX
Core Principles for Effective Banking Supervision [Basle Committee] yt=3sq
《有效监管银行业的主要原则》〔巴塞尔委员会〕 7gvnl~C(
cornering “夹仓”;轧空;囤积居奇 92x(u%~E
corporate borrower 借款公司;借款机构 hYNY"VB
corporate business 公司企业;公司业务 Za3]d+qm
Corporate Communications Department [Stock Exchange of Hong Kong Limited] Zrk4*/
VY
企业传讯部〔香港联合交易所有限公司〕 [~#WG/!:
corporate customer 公司客户 _R13f@NWB:
corporate dealer 公司交易商 fS [,vPl
Corporate Finance Division [Securities and Futures Commission] kG@@ot" n
企业融资部〔证券及期货事务监察委员会〕 *|>d
Corporate Finance (D.T.C.) Limited 协联财务有限公司 h
WtVWVNL
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 2ZMb<b4H
corporate governance 公司管治 9c#+qH
corporate income tax 公司所得税 pU%n]]qF
corporate investment adviser 公司投资顾问 #W'HR
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 C|).;V&
corporate plan 公司计划 1&)?JZhg
corporate practice 执业法团 nvJf/90$
corporate profits tax 公司利得税 ,p2s:&"
corporate savings 公司储蓄 KgiJUO`PR
corporate service tax 公司服务税 D=m9fFz
corporate signature 法团的签名 [nc4{0 aT'
corporation 法团;公司 >eqxV|]i
corporation bond 公司债券 t2I5hSf
corporation stock 公司股证;地方债券〔英国〕 F6OpN"UM'
corporation tax 公司税 m)v"3ib
correction phase of stock market 股市调整期 Nj
xoTLI
Correctional Services Industries Suspense Account 惩教工业暂记帐 dzsmIV+
corrective affidavit 修正遗产申报誓章 v7jq@#-
correspondent bank 代理银行 P&)xz7wG
Cosmos Finance Limited 宇宙财务有限公司 =2zJ3&9
cost 成本;费用;价格 hp*/#D
cost centre 成本中心 E.ly#2?
cost competitiveness 成本竞争力 M/ni6%x
cost control 成本控制;成本管理 Jz.NHiLct1
cost convention 原值成本法;成本惯例 v~V5`%
cost effectiveness 成本效益;经济效益 Vq5k+3W+
cost efficiency 成本效率 s(%oTKjt
cost element 成本要素 eg?<mKrZ
cost flow 成本流转 Hl/
QnI!
cost input 投入资金 BuWHX>H
cost management information system 成本管理资料系统 C8e
!H
cost of an asset 资产成本 c5l.B#-lY
cost of borrowing 借贷成本 {VvqO7 A
cost of capital 资本成本;资金成本 cU@SIJ)
cost of installation 安装费 `U)hjQ~pP
cost of issue 招股费用;发行股份费用 "B4;,+4kR
cost of living 生活费用 2`>T oWN!
cost of transmitting 传送费用 'EF9Zt8
cost overrun 成本超支 5b/|!{
cost price 成本价格 lB4GU y$
cost price structure 成本价格结构 TRQF^P3o
cost to the revenue 政府收入的损失;政府减少的收入 0]=i}wL 8
cost-benefit analysis 成本效益分析 8x8uo
cost-benefit study 成本效益研究 xA1hfe.9
cost-book company 以成本帐原则组成的公司 WZ7BoDa7O
cost-effectiveness analysis 成本效益分析 h\.zdpR
costing 成本计算;成本计算法 O-cbX/d
costing and pricing policy 成本及定价政策
L %K\C
costing exercise 成本计算工作 c^u"I'#Q
costing review 成本检讨 /X(t1 +
cost-of-living allowance 生活津贴 8X`tU<Ab
cost-of-living index 生活指数;生活费用指数 pr#z=vqH
cost-plus pricing 成本加成定价法 WObvbaK
cost-push inflation 成本推动的通货膨胀 qT"Q1xU[
cost-recovery basis 收回成本的原则 Bck7\
cost-related charges 依成本而定的收费 m~Bl*`~M
cost-related fee 依成本而定的收费 }L3 oR
co-surety 共同担保人 ]Nl=wZ#`
co-trustee 共同受托人 2viM)+
cotton futures 期棉 mc_ch$r!
Council of SEHK 联交所理事会 n\5RAIg
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 r77PQQDT
counterclaim 反申索 'u_t<