C: |n-a\
HCe-]nMd
calendar year figure 历年数字 cE_Xo.:Y,
call 催缴通知;认购期权 D;
35@gtj
call deposit 通知存款;活期存款 *6\`A!C
call loan 短期同业拆借;通知贷款 0
6G[^
call margin 补仓;追加保证金 :BrnRW64
call market 短期同业拆放市场 p1`'1`.3
call money 短期同业拆借;活期贷款 ~n]2)>6
call option 认购期权;看涨期权 8zB+%mcF
call price 赎回价格;提前赎回价 ZCOuv6V+
call warrant 认购认股权证;回购认股权证 ,:Rq
callable share 可收回股份;可兑付股份 ?-6x]l=]
called up share capital 已催缴股本 =:R[gdA#1
Canadian Dollar [CAD] 加拿大元 v'2OHb#
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 U
mx
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 L}sm R,
cancellation price 取消费 N%M>,wT
cap 上限 t9-\x
capital 资本;资金 :8GxcqvCWq
Capital Accord 《资本协定》 ?U.&7yY
capital account 资本帐;非经常帐 fU){]YP
capital account commitment balance 资本帐承担额结余 IB]VPj5
Capital Adequacy Directive [CAD] 《资本充足指引》 l8n[8AT1
capital adequacy ratio [CAR] 资本充足比率 b3HTCO-,fC
capital allowance 资本免税额 yKk,);
capital alteration 资本变更 JcALFKLB
capital and liabilities ratio 资本负债比率 @SMy0:c:
capital and liquidity requirement 资本与流动资金的规定 0T{Y_IG
capital appreciation 资本增值 Pt)}HF|u
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〕 T;pn -
capital assets 资本资产 ~4
x Ba:*z
capital at risk 风险资本 ~Sem_U`G
capital base 资本基础;资金基础 0R!}}*Ee>q
capital charges 资本支出;资本费用 }JTgj
capital commitment 资本承担 gt~2Br4
capital contribution certificate 出资证明书 )^'B:ic
capital convergence 划一资本充足比率 t;~`Lm@hY
capital cost 资本成本;建设成本;建设费用 +H^V},dBp!
capital cover 资本保证 k~EPVJh"
capital deficit 资本亏绌;资本赤字 DDCQ Af
capital divided into shares 资本分成股份 1Qe!
capital element 资本因素;资本部分 !iz vY
capital equipment 资本设备 lL+^n~g
capital expenditure 资本开支;非经常开支 W2LblZE!
capital expenses 资本费用 25@j2K (
capital financing 筹集资本;以非经常收入支付非经常开支的结算 r`"#c7)
capital flow 资金流量 qA\kx#v]P
capital formation 资本形成;集资 JGNxJ S<]
capital formation figure 资本组合数字 5 9J$SE
capital fund 资本基金 _CwQ}n*
capital gain 资本增益;资本增值 ^E?V+3mV
capital gains tax 资本增值税 U\GZ
capital goods 资本财货;资本货物 WM l ^XZO
capital grant 非经常补助金;非经常拨款;建设补助金 =X'7V}Q}
capital grant cycle 建设补助金周期 Gbm_xEPC
capital injection 注入资本;注资 A
=#-u&l
capital input 投入资本 +&8Ud8Q
capital intensity 资本密集度 J0W).mD_H
capital intensive 资本密集 7?WBzo!!L
capital investment 资本投资 /g7?,/vnZ
Capital Investment Fund 资本投资基金 ?Pw\&q
capital loss 资本损失 cZT.vA#
capital maintenance 资本保值;资本保留 [MP:Eeg
capital market 资本市场;资金市场 v23Uh2[@Yy
capital market instrument 资本市场票据 AFJY!ou~6
capital money 资本款项 nL20}"$E
capital money subject to a trust 信托财产资本 O7*i;$!R
capital movement 资本流动 5VoiDM=\c
capital nature 资本性质 >^HTghgRD
capital outlay 资本支出 U+M?<4J)"
capital portion 资本部分 yzl\{I&
capital profit 资本利润 Y rnqi-P
capital project 基本工程项目;非经常开支项目 !T(Omve)
capital receipt 资本收入 ''07Km@x
capital redemption 资本赎回 |CqJ2
capital redemption business 资本赎回业务 jc`',o'[+
capital redemption contract 资本赎回合约 }@6
%yR
capital redemption reserve 资本赎回储备 y.<Y]m
capital reduction 资本减缩;减资 jn Y3G
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] g}KZL-p4\m
股本削减计划〔香港联合交易所有限公司〕 eakIK+-21y
capital repayment 偿还资本 4ux5G`oL
capital reserve 资本储备;后备资本 o^6 j(~
capital revenue 资本收益;非经常收入 hkI);M+@6
capital spending 资本开支;资本支出;非经常开支 ^C|9K>M
capital stock 股本 2` qXDfD`
capital stock subscription 认缴股本;认购股本 N,$o'\l
capital subsidy 建设津贴;基本建设津贴 N\&;R$[9:
capital subvention 非经常资助金 Z"T(8>c;g
capital sum 资本额 |%;txD
capital tax 资本税 EIm\!'R]
capital transfer tax 资本转移税 dq(L1y870
capital turnover 资本周转率 #_\~Vrf(#
capital value 资本价值 X#<Sv>c^
capital works project 基本工程项目 !2I wuru
Capital Works Reserve Fund 基本工程储备基金 XLxr~Yo
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 _S1uJ~j;E
capitalization 资本化;资本总额 FR"^?z?}p
capitalization of interest 利息化作本金 ^u,x~nPXg
capitalized interest 化作本金的利息 X\RTHlw']
capitalized loan 转作资本的贷款 Jl ?Q}SB
capitalized value 资本还原值;资本化价值 f'U]Ik;Jy
capitation grant 按人计算的补助金 J< M;vB)
captive insurance business 专属自保保险业务 0yNlf-O
car insurance 汽车保险 &X(-C9'j
Caribbean Development Bank 加勒比开发银行 L9)&9
/f
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] "Fiv
]^
意大利嘉利堡银行 TD7ONa-,
cartel 同业联盟;卡特尔 X_l,fu^C#$
cartelized rates system 联营式利率制度 pC8i&_A
cash 现金;现款 )_?$B6hf,&
cash accounting system 现金会计制度 q(W@=-uDK
cash acquisition 以现金投资所得的资产 1[]cMyV
cash allowance 现金津贴 ZeZwzH)BD
cash assets 现金资产 6B{Awm@v}X
cash at bank 银行现金;银行存款 iN*@f8gf
cash balance 现金结余 _3S{n=9
cash basis 现金收付制;收付实现制 IIZsN*^
cash basis accounting 现金收付制会计;收付实现制会计 Y~xZ{am
cash bonus 现金红利 i$bBN$<b<
cash book 现金出纳帐;现金簿 &EOh}O<
cash client 现金客户 H"l'E9k.&p
cash commission rebate 现金回佣 JhcS
cash compensation 现金补偿 Y)`+u#`
R
cash contribution 现金承担额;现金分担额 y]_DW6W
cash cost 直接费用;现金成本 }d(6N&;"zN
cash coupon 现金礼券 _JH6bvbQ
cash credit 现金信贷 E.9F~&DPJ<
cash deficit 现金赤字 e)kf;Hkf
cash deposit and withdrawal 现金收支 n6f|,D!?
cash disbursement journal 现金支出日记簿 G
w[&P%
cash disbursement slip 现金支出传票;现金支出单 1F|+4
cash flow 现金流量;银根 Tx(R3B+u7
cash flow lending 流动现金放款;无抵押融资 NL 37Y{b
cash flow statement 现金流量表;现金流动表 /v[-KjTj7
cash flow surplus 现金流量盈余 O]>`B{
cash in hand 库存现金;手头现金 FcA0 \`0M
cash in till 备用现金 l;uEw
cash in transit 运送中现金;在运现金 Gf?KpU
cash input 投入现金 jVz1`\Nje
cash input figure 现金投入数字 zjmc>++<t
cash limit 现金支出限额;现金限额 hd\#Vh(H
cash margin 现金保证金 )zN
)7
cash market 现货市场;现金交易市场 DYS(ZY)4
cash offer 现金要约;现金补偿额 >@" j9
cash payment 现金付款;现金支付 G u=Rf`o
cash position 现金头寸 Z=|@76
cash price 现金价格 yl}Hr*
cash receipts journal 现金收入日记簿 nCrNZ&P
cash receiving slip 现金收入传票;现金收入单 [H6>] &
cash settlement 现金结算 C N"c
cash surplus 现金盈余 X$*
'D)
cash with order 订货付现;凭票即付 j*5VJ:
cashier's order 银行本票 UTPl7po5D
cashier's order outstanding 未承兑的银行本票 j{g {`Qa
cash-limited subhead 有现金支出限额的分目 61'7b`:(hi
cash-sweep 现金彩票活动 AS7!FD6b
casual client “散客”;“散户” n>HN py
CCASS Depository 中央结算系统证券存管处 v!,O7XGH~
CCIC Finance Limited 中芝兴业财务有限公司 wb}tN7~Y;
cedant 分出者 K +~
ceding company 分出公司 /dfZ>k8
ceding insurer 分出保险人 ^6*? a9jO>
ceiling 上限 4g 1h:I/
ceiling price 最高限价 Z9U*SS5s,
central bank 中央银行 g=pDC+
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 Z8T{Xw6%
central banking 中央银行业务 =9c24j
central banking function 中央银行职能 ^{s)`j'I*
Central Clearing and Custodian System 中央结算及托管系统 "rXGXQu
Central Clearing and Depository System 中央结算及存管系统 =4zsAa
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 7-5q\[ZK
central clearing house 中央结算所 $H#&.IjY
central clearing system 中央结算制度;集体交收系统 8p
FSm>
central custody system 中央托管系统 SBEJ@&iB~
central depository 中央存管处 7@sWT<P
central depository system 中央证券存管制度 te|VKYN%}[
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 bfJDF(=h
central rate 中央汇率;中心汇率 x!< C0N>?z
Central Registration Hong Kong Limited 香港中央证券登记有限公司 %S^`/Snv"
Central Tender Board 中央投标委员会 j<!$ug9VA
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 #U1soZ7
centralized budgetary and payments system 集中预算及支付制度 =3"Nn4Z
centred 12-month moving average 十二个月定位移动平均数 h*d,AJz &.
certificate of approval 批准证明书 0`x<sjG\q
certificate of beneficial entitlement to property 资产权益证书 8]Pf:_e,+
certificate of compliance 合格证明书;合约完成证明书 4_mh
certificate of deposit [CD] 存款证 u7/M>YJ`T
certificate of exemption from estate duty 豁免遗产税证明书 d1,azM
certificate of incorporation 公司注册证书;法团注册证书 {5to;\.
certificate of incorporation of registered trustees 注册受托人法团证书 dI>oHMC
certificate of indebtedness [CI] 负债证明书 dlWw=^
certificate of insurance 保险证书 sK\?i3<?
certificate of interest 权益证明书;息票 6wF?FtT
certificate of means 资产证明书 TqlUe@E
certificate of participation 参与证明书 &v:iC
u^|
certificate of payment of profits tax 缴付利得税证明书 !{4p+peqJV
certificate of preference 特惠税证 toQn]MT
certificate of rateable value 应课差饷租值证明书 q)P<lKi
certificate of registration 登记证书;注册证明书 s8tI_h
certificate of satisfaction 清偿证明书 6G(k{S
certificate of transfer 转让证明书 nK:39D$(
certificate to bearer 不记名证明书 aqMZ%~7
certification 核证 ZQyT$l~b
certification fee 核证费 Yux7kD\c
certified cheque 经银行证明可兑现的支票 74KFsir@
certified public accountant [CPA] 执业会计师 [X-Q{c4
certified statement 经证明的报表
VC.r
cessation of business 停业 Kkd7D_bZ*
cession 分保 ^wX_@?aKtt
C.F. Finance Company Limited 浙一财务有限公司 im&|H-
chance 机会;中彩机会 Qc3!FW<26
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 ak NJL\b
change of domicile 迁册 `dj/Uk
change to estimates 修订预算 IlaH,J7n
change to the approved estimates of expenditure 核准开支预算的变动 ] $%{nj<
charge 费用;押记;抵押 SkK=VeD>8
charge number 税单号码 H(0d(c1s
charge on assets 资产的征税 i1/FNem
charge upon general revenue 从政府一般收入中拨款支付 08'JT{i id
chargeable 可予征收;应课税的 5Wn6a$^
chargeable agreement for sale 可予征收印花税的买卖协议 \TKv3N
chargeable income 应课税入息 p1 o?^A&
chargeable normal trading receipt 应课税的一般营业收入 9 /9,[ A
chargeable profit 应课税利润 Jcy`:C\Ay
chargeable to tax 应课税 VB[R!S=
charged to... 记入……帐目 %D&FnTa
chargee 承押记人 ']qC,;2
charge-holder 受押人 Z3S\@_/;
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 YGxdYwBwf
charging order 押记令 wv1?v_4
chargor's right 押记人的权利 zis-}K<
charitable donation 慈善捐款 u52@{@Ad
charitable trust 慈善信托 (=p}b:Z
charity property 慈善财产 Ron^PvvY&
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 IQH;`+
charter 章程;特许权 E
fqa*,k
charter of incorporation 成立章程 )`g[k"yB3
chartered accountant 特许会计师 X-t4irZ)
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 l ='lV]
Chartered Institute of Public Finance and Accountancy [United Kingdom] `5>IvrzXrK
特许公共财政及会计学会〔英国〕 4E"qpy \(
charterer 承租人 BURiLEYZl
Chase Manhattan Asia Limited 美国大通亚洲有限公司 *A_
Chase Manhattan Bank 美国大通银行 :pNZQX
chattels 实产 fF>H7
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 _msDf2e9
Che Hsing Finance Company Limited 浙兴财务有限公司 ."3 J;j
check-and-balance system 制约平衡制度 .&*Tj}p
Chekiang First Bank Limited 浙江第一银行 LxMOs Nv
cheque 支票 U~7.aZHPx3
Chiao Yue Finance Company Limited 侨裕财务有限公司 DrW]`%Ql
Chiba Bank, Ltd. 千叶银行 6.ap^9AD
Chicago Board of Options Exchange 芝加哥期权交易所 r"rEVx#1=
Chicago Board of Trade 芝加哥交易所 L !{^^7
Chicago Mercantile Exchange 芝加哥商品交易所 L5U>`lx6$
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 N\H(AzMw
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 gzw[^d
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 F.AO
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 {\ .2h
child allowance 子女免税额 B{zIW'Ld
China & South Sea Bank Limited 中南银行 &\1Dy}:
China Affairs Committee [Hong Kong Futures Exchange Limited] D:){T>
中国事务委员会〔香港期货交易所有限公司〕 ZtIK"o-|!
China concept stock 中国概念股 G|H\(3hHLZ
China Construction Bank 中国建设银行 bXt A4O
China Development Division [Stock Exchange of Hong Kong Limited] 4CNK ]2
中国发展科〔香港联合交易所有限公司〕 jQf1h|e
China Economic News 《中国经济新闻》 }~\J7R'
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 v^KJU
+
China State Bank Limited 国华商业银行 LZ^sc
Chinatrust Commercial Bank, Limited 中国信托商业银行 .]8 Jeb
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 nar=\cs~g
Chinese Bankers Club, Hong Kong 香港银行华员会 r}XD{F}"
Chinese Banks' Association 香港华商银行公会 pvcf_w`n
Chinese Gold and Silver Exchange Society 金银业贸易场 'd/A+W
Chinese New Year bonus 年奖;年终花红 g%^Zq"
chit fund 银会 d{DlW
|_
Chiyu Banking Corporation Limited 集友银行有限公司 &4DvZq=
Chiyu Finance Company Limited 集友财务有限公司 BhNwC[G?m
Cho Hung Finance Limited 朝兴金融有限公司 ]>x674H
choses in action 无形动产;据法权产 Qza[~6
chronological book 序时帐簿 Be-gGJG
Chubu Securities Finance Company 中部证券金融公司 W6]iJ
Chung Khiaw Bank Limited 崇侨银行 GY0<\-
Chung Nan Finance Company Limited 中南财务有限公司 EEF}Wf$f
Chuo Trust & Banking Co., Ltd. 中央信托银行 1=#`&f5f&
Chuo Trust Asia Limited 中央信托亚洲有限公司 % #|S
Citibank, N.A. 万国宝通银行 VRMlr.T+
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 Ik~5j(^E-
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 -@AGQ+e
Citicorp International Limited 万国宝通国际有限公司 R:OoQ^c
civil debt 民事债项 nj)M$'
Civil Service Pension Reserve Fund 公务员退休金储备基金 Ip?Ueaei
claim 申索;索偿;债权 XbG=H-|
claim equalization fund 申索平衡基金 v82@']IN
claim for refund of property tax 申请发还物业税 .'>r?%a
claim of debt 债权申索 \b~zyt6-
claim on bank 对银行的债权 w[loV
claim to dividend 摊还债款申索 5E~][. d
claimant 申索人;索偿人 D*_ F@}=
claims statistics 申索统计数字 {:fyz#>>^
class of insurance business 保险业务类别 @bS>XWI>
class of property 财产类别 IHf
A;&b
claw-back 递减率 c1b@3
clearance cost 清拆成本 l--xq^,`o]
clearing 结算;票据交换;清算 Jtc?p{
clearing account 结算帐户 R%}OZJ_
clearing and settlement system 结算和交收系统 |0m h*+i
clearing balance 结算差额 2<YHo{0BLS
clearing bank 结算银行 Vs m06Rj{
clearing cheque 交换支票 L"#Tas\5
clearing house 结算所;票据交换所 Hk$|.TjzI
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 Xdw%Hw
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 b(K.p? bt
clearing member 结算会员 '[:].?M
Clearing Members' Fund 结算会员基金 oM QH-\(}
clearing participant 结算参与者 x4Eq5"F7}
clearing rebate 结算费用的回佣 #_4L/LV
Clearing Rules [SEHK Options Clearing House Limited] CuU"s)
《结算规则》〔联交所期权结算所有限公司〕 (\#j3Y)r
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 KmpX^Se[
Clerk to the Board of Review 税务上诉委员会书记 Yb414 K
client 客户;委托人;当事人 TY~0UU$
client agreement 客户协议 h.=YAcR0D
client confidentiality 客户保密的责任 C6Dq7~{B
client money 客户款项 ^:LF
client statement 客户结单 C[ <&%=
clients fund 客户资金 LBw,tP
close 结算;收市;收盘 WY0u9M4
close a position 平仓;轧平头寸 bbS'ZkB\
close company 股份不公开的公司 F1gDeLmJ
close higher 收市时价位较高 LlnIn{C
close lower 收市时价位较低 7A7K:,c
close mixed 收市时荣辱互见
X!nI{PE
close of exchange 交易所停市 sRt|G
close of financial year 财政年度终结 `hI1
close out 平仓 hW
_NARA
close out a long position 平长仓 !>gc!8Y'o
close out a short position 平空仓 >/
HC{.k
close steady 收市时价格稳定 e Hd{'J<
close the gap 弥补差距 >p2v"X X
closed position 平仓 m <aMb
closed-end investment corporation 股份固定的投资公司 t[)z/[m
close-out price 抛售价格 |`_TVzA
closing account 决算帐户 D[:7B:i
closing balance 期终结余;收市结余 #d(6q$IE
closing price 收市价;收盘价 N~Ax78TX
closing quotation 收市价;收市行情 UU$ +DL
closing rate 收市汇价;收盘汇率 *!'00fv
closing transaction 平仓交易 r 3pfG
clothing levy 成衣税 D;d'ss;
club deposit 零存整付存款 QO%>RG
Code of Aid 《资助则例》 <$,iYx
Code of Banking Practice 《银行营运守则》 Xqf"Wx(X
Code of Best Practice [Stock Exchange of Hong Kong Limited] I{B8'n{cN
《最佳应用守则》〔香港联合交易所有限公司〕 VO. Y\8/
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〕 |)
THuE(
Code of Conduct for Persons Registered with the Securities and Futures Commission |I85]'K9a
《证券及期货事务监察委员会注册人操守准则》
2Xe2%{
code of practice 实务守则;经营守则;执业守则 LTBqXh
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 };29'_.."x
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 khc5h^0
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 jk) V[7P
Code on Pooled Retirement Funds 《集资退休基金守则》 pr@8PD2%
Code on Share Repurchases [Share Repurchase Code] HPtaW:J
《公司购回本身股份守则》〔《股份购回守则》〕 kf&id/|
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 @2kt6
W
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 ~wh8)rm
co-debtor 共同债务人 Lr40rLx;u
co-financing scheme 共同融资计划 v\$XhOK
cognizance 证明令 ikyvst>O
coin 硬币 B@.U\.
coin replacement programme 硬币取缔计划 mbJ#-^}V
coin set 套装硬币 Z~muQ c?
coinage 硬币 sL+/Eeb` c
Coinage Security Fund 硬币发行基金 j31
Sc3vG
cold call 主动与准客户接触 X(g<rz1J]
collapse in prices 价格下泻;价格下挫;价格暴跌
1u)I}"{W>
collateral 抵押品 ,B!u*
collateral bond 担保债券 V..m2nQj
collateral loan 抵押贷款 wR>\5z)^
collateral security 附属抵押品 \>:(++g
collection 征收;收取 oAv L?2
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 0^:O:X
collection of betting duty 收取博彩税 0Oe@0L%^3"
Collection Office [Inland Revenue Department] 收税处〔税务局〕 GJ{]}fl
collective consumption 集体消费 V&)-u(s_S/
Collector 收税主任 +4B>gS[ F
Collector of Rates 差饷征收官 J}%&;uv
Collector of Stamp Revenue 印花税署署长 9K
FWa0G
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 !3?HpR/nV
combined surplus 合并盈余 R &T(S
combined visible and invisible trade account 有形及无形贸易合并帐目 2l8jw:=H
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 eUx|_*`
commemoration coin 具纪念性的硬币 PlTY^N6Hn
commencement of winding-up 清盘开始 3mr9}P9;
commerce and industry sub-index 工商分类指数 U,aV{qz
commercial activity 商业活动 q$>At}4
commercial bank 商业银行 OG!^:OY
Commercial Bank Act of Norway 《挪威商业银行法》 LGRX@nF#
Commercial Banks Law 《商业银行法》 6W#M[0
commercial borrowing 商业借款 5
EDGl
Commercial Code of Japan 《日本商法》 [ V/*{Z
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 ix*n<lCoC
commercial invoice 商业发票 M nH4p
commercial letter of credit 商业信用证 SP5/K3t-*
commercial loan 商业贷款;商业放款 M(I 2M
commercial paper 商业票据 ewY+a ,t
commercial paper market 商业票据市场 o}Dy\UfU
commercial registry 商业登记处 }3=]1jH6
commercial return 商业回报 krI<'m;a
commercial sale 商业销售 /_aFQ>.4n
commercialization 商品化 VmV/~- <Z
commercially viable 具商业利益;有利可图 oT%~)g
Commerzbank AG 西德商业银行 |brl<*:
commission 佣金;委员会 fh}\#WE"
Commission des Operations de Bourse of France 法国证券事务监察委员会 ?IGT !'
commission house 佣金行;代办行 WPCaxA+l
commission payable 须付的佣金 U]d{hY."
commission rebate 佣金回扣 56d,Sk)
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 X0Xs"--}
Commissioner of Banking 银行监理专员〔银监专员〕 %0$$tS +
Commissioner of Estate Duty 遗产税署署长 }_:^&cT
Commissioner of Inland Revenue 税务局局长 /wH]OD{
Commissioner of Insurance 保险业监理专员 zD7\Gv
Commissioner of Rating and Valuation 差饷物业估价署署长 jrZM
commitment 承担;已承担的开支;承担额;承担项目 -:AknQq
commitment fee 承诺费 G8Ns?
Committee of the Hong Kong Association of Banks 香港银行公会委员会 O: :X$O7
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 shjS^CP
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 b jZcWYT
Committee on Payment System [Hong Kong Monetary Authority] ^MKvZ DOP
支付系统委员会〔香港金融管理局〕 $ R,7#7bG
Committee on Unit Trusts [Securities and Futures Commission] V)f/umT%g
单位信托委员会〔证券及期货事务监察委员会〕 ]fnc.^{
Commodities Dealers' Deposit Fund 商品交易商按金基金 '
DCrSa>
Commodities Trading Commission 商品交易事务监察委员会 *'1qA0Xc
commodity 商品 Fp'k{
commodity classification 商品分类法 w8%<O^wN,
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 :,]V 03
commodity dealer 商品交易商 E,>/6AU
commodity exchange 商品交易所 [wj&.I{^s
Commodity Exchange Compensation Fund 商品交易所赔偿基金 cAC]%~orx
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 $*\[I{Zau}
commodity flow method 商品流动法;商品流通法 B|/=E470G
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 1I<D
`H%
commodity futures contract 商品期货合约 _qR1M):yJ
commodity market 商品市场 OjCTTz
commodity tax 商品税 %D)W~q-g
commodity trading adviser 商品交易顾问 5<0&y3
commodity trading adviser's representative 商品交易顾问代表 n?
e&I>1W
commodity trading advisory contract 商品交易顾问合约 Nv{r`J.
commodity warrant 商品期权证 <w}YD @(f
commodity-based investment 以商品为基础的投资 'j 'bhG
common fund 共同基金 uosFpa
common property 分权共有财产 pd?3_yU
common share 普通股 l&R~I6^E
common stock 普通股 7hlgm7^
Commonwealth Bank of Australia 澳洲联邦银行 /. k4Y
Commonwealth Development Corporation 英联邦发展公司 LBh|4S$K
Commonwealth Finance Ministers Conference 英联邦财长会议 a^hDxeG
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 u]lf~EE
Commonwealth income tax 英联邦入息税 D1}Bn2BM$
Commonwealth Preference 英联邦特惠制 6",S$3q
communal property 公有财产;公有产业 (C
dx7v2Nh
communication expenses 通讯费用 O8%+5l`T!
Community Preference 欧共体特惠制 rvgArFf}]
commutation of pension 退休金的折算 oKLL~X>!U
commuted gratuity 折算酬金 \dO9nwa?
commuted pension gratuity 经折算的退休酬金 9lbe[w@
Companies Act [United Kingdom] 《公司法令》〔英国〕 Km7HB!=<
Companies Handbook 《上市公司手册》 iG( )"^G
companies inspector 公司检查员 L #c*)
Companies Liquidation Account 公司清盘帐户 H`odQkZ!
Companies Ordinance: Information to be Included in a Rights Issue Prospectus KSe`G;{
《公司条例:供股章程须载有的资料》 "#anL8
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》 1$2'N~`#U
Companies Registration Officer 公司注册主任 L 1iA
^x
Companies Registry 公司注册处 'id]<<F
Companies Registry Trading Fund 公司注册处营运基金 8,d<&3D
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 1AiqB Rs
Company Formation and Enforcement Division [Companies Registry] |3j'HN5S
公司成立及条例执行部〔公司注册处〕 Q}zAC2@L
company in which the public are substantially interested 由公众拥有相当权益的公司 \ <b-I
company limited by guarantee 担保有限公司 5$9g4
company limited by shares 股份有限公司 VSns_>o
company register 公司登记册 VUAW/
company registration fee 公司注册费 /qM:;:N%j
company with limited liability 有限法律责任的公司 E_k<EQ%r
company's memorandum 公司组织章程 v0Ww~4|],
company's reserve 公司储备 B7HNNX
comparative advantage 比较优势;比较利益 !ZlBM{C
compensation 补偿金;赔偿 <\40?*2
Compensation Committee [Stock Exchange of Hong Kong Limited] GF]V$5.ps
赔偿委员会〔香港联合交易所有限公司〕 V/xGk9L~
compensation from insurance 保险赔偿 >.'rN>B+
compensation fund 赔偿基金 hr9rI
compensation fund levy 赔偿基金征费 D&0y0lxI@
compensation rate 补偿率 <=D!/7$O
Compensation Review Committee 赔偿检讨委员会 K`}8fU
compensation scheme 赔偿计划 g+'=#NS}
compensation trade 补偿贸易 ,c }R*\
compensation value 补偿值 G?Fqm@J{XT
compensatory payment 补偿付款 .&Tcds
competition and pricing strategy 竞争与定价策略 hdW}._
competitive edge 竞争优势 B'sgCU
competitive price 具竞争力的价格 E&js`24 &
competitive tender 竞争性投标 mIk8hA@B_
Compliance Committee [Stock Exchange of Hong Kong Limited] D3,9X#B=
监察委员会〔香港联合交易所有限公司〕 qk Hdr2
component of expenditure 开支组成部分 i|M^QKvF
Composite Consumer Price Index 综合消费物价指数 woI.1e5
composite index 综合指数 %<[?;
composite rating 综合评级 O>FE-0rW}e
composite return form 综合报税表 UqsJ44QEZ
Composite Securities and Futures Bill 《证券及期货综合条例草案》 6ooCg>9/Z
composite tax return 综合报税表 |t <Uh,Bt
composition 组合成分;债务重整协议 uKOsYN%D
composition of earnings 收益组合成分 Q:rQ;/b0/
compound increase 复合增加率;复合增长率 _d<xxF^q
compound interest 复利 |/!3 N
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 i"4&UJu1;
comprador note 买办票据 R# 8.]
comprador order 买办付款令票 k+nfW]UNF
comprehensive income tax 综合所得税 :U>[*zE4&
comptroller 审计主任 <,:p?36
compulsory liquidation 强制清盘 IZw>!KYG
compulsory winding-up 强制清盘 xMOq/")
computation 计算;计算表 J]m[0g7O_
computational procedure 计算方法 3kU4?D]
computer audit programme 电脑审计程序;电脑核数程序 coG_bX?e
concentrated position 集中持仓量 '=eG[#gy
concentration risk 资金集中风险;集中融资风险 ]; CTr0
concept stock 概念股 JSf \ApX
concession 特许权;宽减措施;优惠 )P|&o%E
concession contract 特许经营权合约 q`u ^ sc
concessionary rate 优惠率 PjxZ3O
concordat 协定;契约;国际监管条约 ZjB]pG+
condition 条件 ;kE|Vx
conditional endorsement 附有条件的背书 q
eW{Cl~
conditional offer 有条件要约 |O!G[|/3
conditional sale agreement 有条件售卖协议 I=;.o>
conditions of tender 投标章程 d[( }
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》 ]i)g!J8f-
conduct of business standard 业务操守准则 16cc9%
Confidentiality Understandings 保密谅解文件 O/{X:Ja{
confirmation letter 确认书 }HLs.k4-;
confirmation of mail transfer 信汇证明书 :U{$G(
<
Confirmation of Payment 已缴税证明书 |mS-<e8LY4
confirmed letter of credit 保兑信用证 dm(Xy'*iQ
confirming bank 保兑银行 3<"!h1x5
confiscation order 没收令 |qAU\m"Pc
connected transaction 关连交易 &%=]lP]
consensus capitalism 共识资本主义 GxynLXWo>
conservative investor 保守投资者 mD"[z}r)
consideration 代价;对价;约因 aS
$ J `
consideration issue [listing method] 代价发行〔上市方式〕 9!>Ks8'.d
consideration other than cash 现金以外的代价 <Na .6P
consignee 收货人;代售人 .0a,%o8n
consignment 托运;寄售 8N,mp>~
consignor 付货人;托运人;寄售人 j8cXv
consolidated account 综合帐目 JjC&
io
consolidated account expenditure 综合帐目开支 #-<n@qNg[
consolidated balance sheet 综合资产负债表 N~)RR {$w
consolidated cash deficit 综合现金赤字 1Z_2s2`p
consolidated cash surplus 综合现金盈余 :|z.F+-/
consolidated enterprises sectorial index 综合企业分类指数 }fqy vI
consolidated net earnings 综合净收益;综合净盈利 ;JHR~ TV
consolidated net profit 综合净利润;综合纯利 tZz *O%
consolidated policy 综合保单 .`TDpi9OB
consolidated price 综合价格 }b/Xui9Q
consolidated profit and loss account 综合损益帐;综合损益表 ? `+G0VT
consolidated public sector expenditure 公营部门综合开支 h2_A'
consolidated revenue account 综合收入帐 IW$ qP&a
consolidated shareholders' fund 综合股东资金 b.#0{*/G
consolidation of shares 股份合并 ][V@t^
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 =#.qe=
consortium company 财团公司 Wi"3kps q
consortium loan 银团贷款 !;U;5 e=0
constant dollar figure 固定币值 fpA%:V
constant market price 固定市价 T$&vk#qr
constant price 固定价格 6Z>G%yK
constant price series 固定物价计算数列 u$Ty|NBjn
constant rate 固定比率 @;b @O
_
constituent stock 成分股 Dwa.ZY}-
constitution 章程;组织章程 ^$x1~}D
construction output 建造产出量 ur|
vh5
constructive trust 法律构定信托 r-'CB
consultant accountant 顾问会计师 K4vOy_wT
consultant's fee 顾问费 kVY0
E
Consultation Paper on Proposed Regulation on Share Margin Financing SFkB,)Z N
《监管股票按贷财务的建议谘询文件》 E/{v6S{)Y
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability WCL#3uYk"
《有关联交所检讨董事资格的程序的谘询文件》 \}EJtux q
consumer behaviour 消费者行为 r3mmi5
Consumer Council 消费者委员会
*Q!I^]CR
consumer credit financing operation 消费者信贷业务 w%uM=YmuT
consumer demand 消费者需求 SG{&2G
consumer durables 耐用消费品 )tp;2rJ/
consumer expenditure 消费开支 v:zKn[;o
consumer goods 消费品 D`hg+64}
consumer market 消费市场 =j^wa')
consumer price 消费物价 ::k
cV'*
Consumer Price Index [CPI] 消费物价指数 K0^Tg+U($p
Consumer Price Index (A) 甲类消费物价指数 \o<&s{6L
Consumer Price Index (B) 乙类消费物价指数 (3
]!ZV
Consumer Price Index Classification System 消费物价指数分类法 4Pkl()\c
Consumer Price Index Report 《消费物价指数月报》 ^<`uyY))Q
Consumer Price Index series 消费物价指数系列 +OeoA{-W
consumer price inflation 消费物价上涨 <uXQT$@?
Consumer Representative Action Fund 消费者集体诉讼基金 3!Ca b/T
consumer sentiment 消费意欲 B]wfDUG
consumer spending 消费开支;消费支出 -oB`v'
consumption expenditure 消费开支 sL4+O P-
consumption pattern 消费模式
CJf4b:SY@
consumption product 消费产品 4cZlQ3OE.
consumption tax 消费税 Y=(%t:#_
contango 交易延期费;延期交割费;期货溢价 #|^yWw^
contingencies warrant 紧急拨款令;应急支款授权书 :IRQouTf:,
contingency 应急费用;意外开支准备金 9HG" }CGZP
contingency allowance 应急准备金 0ra+MQBg
contingency sum 应急费用;意外开支准备金 PmlQW!gfBi
contingent assets 或有资产 %R@&8
contingent debt 或有债权;待确定债务 x%OJ3Qjj=
contingent interest 待确定的权益 y2:Bv2}
contingent liabilities 或有负债 fk'DJf[M
contingent profit 或有利润 @X]JMicJ
contingent right 或有的权利 CQI\/oaO
continue to hold a deposit 继续持有存款 g<s;uRA4O9
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 2O
"
~k
continuing rent 连续租金 R/ 3#(5
continuing trustee 留任受托人 qd@Fb*
continuous licensing system 长期持牌制度 R7ExMJw
Continuous Net Settlement System [CNS System] 持续净额交收系统 0wZAsG"Bg
contra account 对销帐户 WS2@;
8.N
contra flow 资金回流 ]Ag{#GJ5D
contra item 对销项目 "fWm{;
contra transfer 对销转拨 ldNWdz
contract 合约 &D#B"XI
contract for difference 差价合约 Z.3*sp0
yv
contract for service 服务合约 ]X<L~s_*
contract for settlement 平仓合约 >IEc4
contract note 成交单据 i$dF0.}Q
contract of copartnery 合伙合约 %)PQomn?
contract of indemnity 弥偿合约 V2BsvR`
contract of insurance 保险合约 aT}?-CUxx
contract of reinsurance 再保险合约 w_9[y
contract price 合约价格 Ujfs!ikh&F
contracting party 订约人;立约人;缔约国 -A)/CFIZ
contractual agreement 合约协议 'jjJ[16"d
contractual commitment 合约承担 _NB8>v
contractual joint venture 合约式联营企业 W2 4n%Ps
contractual mutual fund 合约互惠基金 3?-2~s3gp
contractual right 合约权利 .MI
5?]_
contractual savings fund 合约储蓄基金 mFJb9,
contributed surplus 实缴资本盈余 f<l.%B
contribution 出资;供款;捐款;分担款项 u\P)x~-TM
contribution account 供款帐户 }W$}blbp
contribution to gross domestic product 在本地生产总值中所占比率 0]MI*s>&
contribution to investment 出资额 #u$ Z/,
contribution to pension fund 退休金供款 TTm
contributor 供款人;出资人;捐助人 C5&+1VrP
contributory 分担人 ky0,#ZOF
contributory scheme 供款计划 g%2twq_
contrived cessation of business 有预谋的停业 i=j4Wg ,{J
control 控制权;控制;管制 %a$Fsn
control of a company 公司的控制权;公司控股权 un(fr7NW
control of business 业务的控制权 -K U@0G
controlled company 受控制公司
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controller 控制人;控权人;会计长 V SUz+W
controller of an authorized institution 认可机构控权人 OvtiFN^s'
controlling company 控股公司 ^9xsbv
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controlling interest 控制权益;控股权益 ]WZi +
controlling officer 管制人员 k80!!S=_>
controlling officer's report 管制人员报告 HK!Vd_&9,
controlling shareholder 控股股东;持有控股权的股东 Z=CY6Zu7
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》 2mVLR;s{_
conventional lending 传统放款;常规放款 <n|.Z-gF\
conversion 兑换;换算;转换〔证券〕 SM8m\c
conversion factor 换算因数 )0xEI
conversion of stock 公债的转换 |,OTGZgc
conversion rate 兑换率;换算率;转换价格〔证券〕 p:gM?2p1
convertibility 可兑性;兑换性;自由兑换 %QKRl5RM-
convertibility undertaking 兑换保证 @iD5X.c
convertible 可兑换;可换股 ZeP3
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convertible currency 可兑换货币 &4-rDR,
convertible debenture 可转换债权证 8GFA}_(^R
convertible loan stock 可转换股的债权股额 _=68iDXm
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 4E.K6=k|=a
conveyance 转易;转易契;财产转让证书 HRZ3}8Qj
conveyance of property 财产转让 "J (.dg]"
conveyance on sale 售卖转易契 Afq?Ps+
conveyancing fee 业权转易费 A1nEp0%Y
conveyancing scale charges 物业转易收费标准 hg=BXe4:
cooling-off period 冷静期 l#G }j^Q
co-owner 共同拥有人;分权共有人 (Jb[_d*
co-partner 共同合伙人 b(McH*_8e
co-partnership 共同合伙 &.t|&8-
Copenhagen Stock Exchange 哥本哈根证券交易所 POCF T0R}
core capital 核心资本 VIjsz42C
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons ,-[dr|.
《适用于注册人的衍生工具场外交易活动的核心运作和财务风险管理机制》 >J[Wd<~t
Core Principles for Effective Banking Supervision [Basle Committee] W!G2$e6
《有效监管银行业的主要原则》〔巴塞尔委员会〕 Ug|o($CY
cornering “夹仓”;轧空;囤积居奇 VT&R1)c
corporate borrower 借款公司;借款机构 a>{b'X^LV
corporate business 公司企业;公司业务 bs_"Nn?
Corporate Communications Department [Stock Exchange of Hong Kong Limited] 'of5v6:8
企业传讯部〔香港联合交易所有限公司〕 I=3e@aTZ,
corporate customer 公司客户 %wp#vO-$
corporate dealer 公司交易商 `kP
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Corporate Finance Division [Securities and Futures Commission] Oy!j `
企业融资部〔证券及期货事务监察委员会〕 boR&'yX
Corporate Finance (D.T.C.) Limited 协联财务有限公司 ,~_)Cf#CB
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 ?"no~(EB
corporate governance 公司管治 B R-(@
corporate income tax 公司所得税 |,ZmRW^2K
corporate investment adviser 公司投资顾问 2S\~
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 3T3p[q4
corporate plan 公司计划 *L9s7RR
corporate practice 执业法团 [[P UK{P0
corporate profits tax 公司利得税 G'<J8;B*
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corporate savings 公司储蓄 |WB<yA1
corporate service tax 公司服务税 2>l:: 8Pp
corporate signature 法团的签名 Odr@9MJ
corporation 法团;公司 2b]'KiX
corporation bond 公司债券 qG/a5i
corporation stock 公司股证;地方债券〔英国〕 x hFQjV?V
corporation tax 公司税 xi=qap=S^9
correction phase of stock market 股市调整期 Oifu ?f<r
Correctional Services Industries Suspense Account 惩教工业暂记帐 )-9G*3
corrective affidavit 修正遗产申报誓章 JqO#W1h~R|
correspondent bank 代理银行 "9-duDg
Cosmos Finance Limited 宇宙财务有限公司 SrN;S kS
cost 成本;费用;价格 7"r7F#D=G
cost centre 成本中心 >,` /
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cost competitiveness 成本竞争力 Z3G>DF:$
cost control 成本控制;成本管理 x, js}Mlw
cost convention 原值成本法;成本惯例 fz
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cost effectiveness 成本效益;经济效益 <