C: 8v{0=9,Z
SZ$~zT;c
calendar year figure 历年数字
l!S}gbM
call 催缴通知;认购期权 |q+3X)Y
call deposit 通知存款;活期存款 tW$Di*h
call loan 短期同业拆借;通知贷款 dWKjVf
call margin 补仓;追加保证金 wE*o1.
call market 短期同业拆放市场 9NXL8QmC8
call money 短期同业拆借;活期贷款 2TQyQ%
call option 认购期权;看涨期权 MS Qz,nn
call price 赎回价格;提前赎回价 {>EM=ZZfg
call warrant 认购认股权证;回购认股权证 hCpX#rg?
callable share 可收回股份;可兑付股份 nDG41)|
called up share capital 已催缴股本 {$
a
$m
Canadian Dollar [CAD] 加拿大元 XC*!=h*
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 _8QHx;}
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 U5[,UrC
cancellation price 取消费 %Z.!T
cap 上限 z4!Y9
capital 资本;资金 FaA'%P@
Capital Accord 《资本协定》 n]nb+_-97
capital account 资本帐;非经常帐 Z'Uc}M'U
capital account commitment balance 资本帐承担额结余 %"yy8~|
Capital Adequacy Directive [CAD] 《资本充足指引》 BYuoeN!
capital adequacy ratio [CAR] 资本充足比率 {7F?30: ]
capital allowance 资本免税额 rjaG{ i
capital alteration 资本变更 QmiS/`AAv
capital and liabilities ratio 资本负债比率 xZ\`f-zL
capital and liquidity requirement 资本与流动资金的规定 1r:i'cWh
capital appreciation 资本增值 KkK
!E
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 "aT"o
capital assets 资本资产 rl__3q
capital at risk 风险资本 PI-o)U$Ehv
capital base 资本基础;资金基础 B5R/GV
capital charges 资本支出;资本费用 BN]{o(EB
capital commitment 资本承担 ov xX.hO
capital contribution certificate 出资证明书 (R{|* :KP
capital convergence 划一资本充足比率 6s<w}O
capital cost 资本成本;建设成本;建设费用 zZE@:P&lf
capital cover 资本保证 w~a_FGYX
capital deficit 资本亏绌;资本赤字 (~U1X4
capital divided into shares 资本分成股份 f53WDI6
capital element 资本因素;资本部分 T GuvyY
capital equipment 资本设备 ,6Ua+\|
capital expenditure 资本开支;非经常开支 a +lTAe
capital expenses 资本费用 @%[ dh@oY
capital financing 筹集资本;以非经常收入支付非经常开支的结算 0}4FwcCr\
capital flow 资金流量 mo*ClU7
capital formation 资本形成;集资 +)<H,?/
capital formation figure 资本组合数字 .}*_NU
capital fund 资本基金 _mG>^QI.
capital gain 资本增益;资本增值 "k>;K,:
capital gains tax 资本增值税 X/AA8QV o
capital goods 资本财货;资本货物 vVfIe5+OP
capital grant 非经常补助金;非经常拨款;建设补助金 -.
J@
capital grant cycle 建设补助金周期 2;`F`}BA
capital injection 注入资本;注资 <&m
`)FJ
capital input 投入资本 y%Wbm&h
capital intensity 资本密集度 +cf. In,{
capital intensive 资本密集 <8sy*A?0z
capital investment 资本投资 Su>UXuNdE#
Capital Investment Fund 资本投资基金 O_^X:0}
capital loss 资本损失 "raC?H
capital maintenance 资本保值;资本保留 z$]HZ#aRE
capital market 资本市场;资金市场 p6*|)}T_%
capital market instrument 资本市场票据 Kc#42C;t/
capital money 资本款项 .!2Ac
capital money subject to a trust 信托财产资本 \0bZ1"
capital movement 资本流动 mA" 82"
capital nature 资本性质 JANP_b:t
capital outlay 资本支出 XJ*W7HD
capital portion 资本部分 :ySQ[AJ"
capital profit 资本利润 F7N4qq1
capital project 基本工程项目;非经常开支项目 #- z(]Y,y
capital receipt 资本收入 ;e#bl1%#
capital redemption 资本赎回 I]jK]]@
capital redemption business 资本赎回业务 LQ'VhNU
capital redemption contract 资本赎回合约 UEh-k"
capital redemption reserve 资本赎回储备 WEZ)>[Xj?
capital reduction 资本减缩;减资 U66}nN9
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] Y)KO*40c
股本削减计划〔香港联合交易所有限公司〕 R1/87eB
capital repayment 偿还资本 > Du>vlTY
capital reserve 资本储备;后备资本 'i7!"Y6>
capital revenue 资本收益;非经常收入 \!Fx,#r$7-
capital spending 资本开支;资本支出;非经常开支 uEE#A0
capital stock 股本 >XomjU[srQ
capital stock subscription 认缴股本;认购股本 V+MhS3VD
capital subsidy 建设津贴;基本建设津贴
1}DUe.a
capital subvention 非经常资助金 >G<.^~o
capital sum 资本额 ,].S~6IM
capital tax 资本税 RXWS,rF
capital transfer tax 资本转移税 oP`yBX
capital turnover 资本周转率 ?6>rQ6tBv
capital value 资本价值 `mo>~c7
capital works project 基本工程项目 mj^]e/s%
Capital Works Reserve Fund 基本工程储备基金 n<3*7/-
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 h_?#.z0ih;
capitalization 资本化;资本总额 1z5\>F
capitalization of interest 利息化作本金 FK!UUy;
capitalized interest 化作本金的利息 -_xC,dwK
capitalized loan 转作资本的贷款 {WYmO1
capitalized value 资本还原值;资本化价值 [R9!Tz
capitation grant 按人计算的补助金 oHj64fE9
captive insurance business 专属自保保险业务 U.0bbr
car insurance 汽车保险 \[ 5mBuk
Caribbean Development Bank 加勒比开发银行 Ymr\8CG/
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] >x6$F*:W}
意大利嘉利堡银行 K" U!SWv
cartel 同业联盟;卡特尔 a8[Q1Fa4|
cartelized rates system 联营式利率制度 g$eZT{{W
cash 现金;现款 Z+J;nl
cash accounting system 现金会计制度 ?&>H^}gDZ
cash acquisition 以现金投资所得的资产 ab-MEN`5
cash allowance 现金津贴 sXmo.{Ayb
cash assets 现金资产 y|0I3n]e
cash at bank 银行现金;银行存款 D-!#TN`Y
cash balance 现金结余 BH$+{rZ8t
cash basis 现金收付制;收付实现制 %\n&iRwDF
cash basis accounting 现金收付制会计;收付实现制会计 GP._C=] ?c
cash bonus 现金红利 9CW8l0
cash book 现金出纳帐;现金簿 j9IeqlL
cash client 现金客户 b/Q\
.!
cash commission rebate 现金回佣 GP,xGZZ
cash compensation 现金补偿 /naGn@m5u
cash contribution 现金承担额;现金分担额 7IV:X
_y
cash cost 直接费用;现金成本 y9'F D5\s
cash coupon 现金礼券 Q`4]\)Dp
cash credit 现金信贷 c-, 6k
cash deficit 现金赤字 KJLK]lf}d
cash deposit and withdrawal 现金收支 nM,5KHU4a
cash disbursement journal 现金支出日记簿 [AHZOA
cash disbursement slip 现金支出传票;现金支出单 i<%
cash flow 现金流量;银根 I-`qo7dQ_S
cash flow lending 流动现金放款;无抵押融资 W=)wiRQm
cash flow statement 现金流量表;现金流动表 eODprFkt}
cash flow surplus 现金流量盈余 ^68BxYUoD\
cash in hand 库存现金;手头现金 fX 41o#
cash in till 备用现金 <0hJo=6a8
cash in transit 运送中现金;在运现金 uY5Gn.Y
cash input 投入现金 S.kFs{;1x
cash input figure 现金投入数字 dPfDPb
cash limit 现金支出限额;现金限额 _-.~>C
cash margin 现金保证金 !1M=9 ~$!
cash market 现货市场;现金交易市场 9&t!U+
cash offer 现金要约;现金补偿额 ;"@FLq(n
cash payment 现金付款;现金支付 bk#t+tuk
cash position 现金头寸 }hjJt,m
cash price 现金价格 uVBMI.&w
cash receipts journal 现金收入日记簿 ~"ij,Op,3
cash receiving slip 现金收入传票;现金收入单 M+N7JpR
cash settlement 现金结算 w'b|*_Q4Q
cash surplus 现金盈余 Mi5"XQ>/
cash with order 订货付现;凭票即付 }M I9?\"q
cashier's order 银行本票 ?8LRd5LH
cashier's order outstanding 未承兑的银行本票 /rqaUC )A
cash-limited subhead 有现金支出限额的分目 -}?ud3f<
cash-sweep 现金彩票活动 tt7l%olw
casual client “散客”;“散户” aF'9&A;q
CCASS Depository 中央结算系统证券存管处 fWBI}~e
CCIC Finance Limited 中芝兴业财务有限公司 u+RdC;_
cedant 分出者 sN
`NZyG
ceding company 分出公司 bof{R{3q
ceding insurer 分出保险人 cP~?Iz8nD
ceiling 上限 1jhGshhp
ceiling price 最高限价 1K ;i/
central bank 中央银行 $*Q_3]AY]
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 $K,6!FyBa
central banking 中央银行业务 ^5l4D3@E
central banking function 中央银行职能 CbA2?( 1o1
Central Clearing and Custodian System 中央结算及托管系统 zDk^^'
Central Clearing and Depository System 中央结算及存管系统 v$`AN4)}
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 rl,6ru
central clearing house 中央结算所 :_qgpE<
central clearing system 中央结算制度;集体交收系统 >Tm|}\qEb
central custody system 中央托管系统 zJfoU*G/B
central depository 中央存管处 TZ7{cekQ
central depository system 中央证券存管制度 82X}@5o2
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 Q.Kr;64G
central rate 中央汇率;中心汇率 fi[c^e+IX
Central Registration Hong Kong Limited 香港中央证券登记有限公司 O_p:`h:;M
Central Tender Board 中央投标委员会 oR=^NEJv
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 Wh,{|R[
centralized budgetary and payments system 集中预算及支付制度 "5-S:+
centred 12-month moving average 十二个月定位移动平均数 \sIRV}Tk}N
certificate of approval 批准证明书 Cz\(.MWNZ
certificate of beneficial entitlement to property 资产权益证书 <h/\)bPB
certificate of compliance 合格证明书;合约完成证明书 l_!.yV{
certificate of deposit [CD] 存款证 "}bk
*2
certificate of exemption from estate duty 豁免遗产税证明书 $o"PQ!z
certificate of incorporation 公司注册证书;法团注册证书 C_[V[k0(
certificate of incorporation of registered trustees 注册受托人法团证书 lxRzyx
certificate of indebtedness [CI] 负债证明书 FRicHs n
certificate of insurance 保险证书 fWR]L47n
certificate of interest 权益证明书;息票 U=C8gVb{Hq
certificate of means 资产证明书 "Q~6cH[#
certificate of participation 参与证明书 |f^/((:D
certificate of payment of profits tax 缴付利得税证明书 27vLI~
certificate of preference 特惠税证 3mIX9&/
certificate of rateable value 应课差饷租值证明书 sg(L`P
certificate of registration 登记证书;注册证明书 H7e/6t<x
certificate of satisfaction 清偿证明书 fuQ|[tpvQG
certificate of transfer 转让证明书 HRx%m1H
certificate to bearer 不记名证明书 'nNw
certification 核证 Q^v8n1
certification fee 核证费 /FiFtAbb
certified cheque 经银行证明可兑现的支票 ]t|KFk!)
certified public accountant [CPA] 执业会计师 B{W2D
certified statement 经证明的报表 R0fZ9_d7}
cessation of business 停业 {sy#&m(el
cession 分保 :&dY1.<N+
C.F. Finance Company Limited 浙一财务有限公司 l%"eQ
chance 机会;中彩机会 YtNoYOB
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 AQ-P3`bCb
change of domicile 迁册 d8g3hyI5\
change to estimates 修订预算 Q=yQEh|Y
change to the approved estimates of expenditure 核准开支预算的变动 Dd*T5A?
charge 费用;押记;抵押 HPAg1bV:-
charge number 税单号码 -9{}rE
charge on assets 资产的征税 y^zVb\"4
charge upon general revenue 从政府一般收入中拨款支付 Vzz0)`*hQ
chargeable 可予征收;应课税的 Yuze9b\[
chargeable agreement for sale 可予征收印花税的买卖协议 bK%go
chargeable income 应课税入息 "8Pxf=
chargeable normal trading receipt 应课税的一般营业收入 #JZf]rtp
chargeable profit 应课税利润 /U)w:B+p/g
chargeable to tax 应课税 +U^dllL7
charged to... 记入……帐目 %yQ-~T@
chargee 承押记人 g4d5G=y
charge-holder 受押人 x}1(okc
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 ~SJOynSz,
charging order 押记令 ls,gQ]B:P
chargor's right 押记人的权利 ")HTUlcAe}
charitable donation 慈善捐款 sEdWBT 8
charitable trust 慈善信托 l~&efAJ-$
charity property 慈善财产 `R8~H7{I6
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 ~MO'%'@
charter 章程;特许权 9XS+W
w7
charter of incorporation 成立章程 U%_a@&<
chartered accountant 特许会计师 %M9^QHyo@
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 e\.|d<N?
Chartered Institute of Public Finance and Accountancy [United Kingdom] pZGso
特许公共财政及会计学会〔英国〕 5cyl:1Ln
charterer 承租人 .4F(Y_c
Chase Manhattan Asia Limited 美国大通亚洲有限公司 d"5:/Mo
Chase Manhattan Bank 美国大通银行 |MMr}]`
chattels 实产 iml*+t
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 %dL|i2+*8
Che Hsing Finance Company Limited 浙兴财务有限公司 "=|yM~V
check-and-balance system 制约平衡制度 Ff& VBm
Chekiang First Bank Limited 浙江第一银行 X\$|oiR
cheque 支票 \I,<G7!0
Chiao Yue Finance Company Limited 侨裕财务有限公司 2Pi}<pG~
Chiba Bank, Ltd. 千叶银行 J~<:yBup}
Chicago Board of Options Exchange 芝加哥期权交易所 4pq >R
Chicago Board of Trade 芝加哥交易所 vD1jxk'fd
Chicago Mercantile Exchange 芝加哥商品交易所 H:9(
XW
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 DfV_08
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 wGISb\rr
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 Z#>k:v
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 AGCqJ8`|T
child allowance 子女免税额 RPaB4>
China & South Sea Bank Limited 中南银行 m^T$H_*;
China Affairs Committee [Hong Kong Futures Exchange Limited] 6Om-[^
中国事务委员会〔香港期货交易所有限公司〕 Ko''G5+
China concept stock 中国概念股 15U=2j*.b
China Construction Bank 中国建设银行 =q5A@!D
China Development Division [Stock Exchange of Hong Kong Limited] G!OD7:
中国发展科〔香港联合交易所有限公司〕 )KBv[|
China Economic News 《中国经济新闻》 FNmIXpAn*@
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 <`|}bt
China State Bank Limited 国华商业银行 K~,,xsy,G&
Chinatrust Commercial Bank, Limited 中国信托商业银行 o?p) V^7
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 }tv-
Chinese Bankers Club, Hong Kong 香港银行华员会 gMI%z2]'-
Chinese Banks' Association 香港华商银行公会 B7}-g"p$/
Chinese Gold and Silver Exchange Society 金银业贸易场 7GK| A{r
Chinese New Year bonus 年奖;年终花红 LUo3y'
chit fund 银会 .Ji
r<"*<
Chiyu Banking Corporation Limited 集友银行有限公司 P$]Vb'Fz
Chiyu Finance Company Limited 集友财务有限公司 g-}Vu1w0{6
Cho Hung Finance Limited 朝兴金融有限公司 ,fET.s^|U
choses in action 无形动产;据法权产 ,Z>Rv Ll
chronological book 序时帐簿 _7$j>xX
Chubu Securities Finance Company 中部证券金融公司 0yAvAx
Chung Khiaw Bank Limited 崇侨银行 Jz:d\M~j5
Chung Nan Finance Company Limited 中南财务有限公司 s977k2pp-
Chuo Trust & Banking Co., Ltd. 中央信托银行 lrq !}\aX
Chuo Trust Asia Limited 中央信托亚洲有限公司 2[M:WZ.1
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 Ju+@ROZ
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 yg\A&0I
Citicorp International Limited 万国宝通国际有限公司 O%c6 vp7
civil debt 民事债项 ~~5kAY-
Civil Service Pension Reserve Fund 公务员退休金储备基金 8%`Sx[
claim 申索;索偿;债权 gdCU1D\
claim equalization fund 申索平衡基金 <,rjU*"
claim for refund of property tax 申请发还物业税 {b/AOR
o
claim of debt 债权申索 Z"!C
claim on bank 对银行的债权 M"p $9t
claim to dividend 摊还债款申索 O IewG5O
claimant 申索人;索偿人 z+-k4
claims statistics 申索统计数字 Z[({; WtF
class of insurance business 保险业务类别 Uut,cQ". d
class of property 财产类别 v S%+
claw-back 递减率 e@8I%%V,
clearance cost 清拆成本 },i?3dSvl
clearing 结算;票据交换;清算 Ujj2A^
clearing account 结算帐户 tanuP@O
clearing and settlement system 结算和交收系统 )2^OBfl7
clearing balance 结算差额 31b-r[B{%
clearing bank 结算银行 jjl4A}*0
clearing cheque 交换支票 O=mGL
clearing house 结算所;票据交换所 UBC[5E$
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 dc?Yk3(Y
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 wEDU*}~
clearing member 结算会员 -h.YQC`
Clearing Members' Fund 结算会员基金 ARU,Wtj#
clearing participant 结算参与者 e2B~j3-?z
clearing rebate 结算费用的回佣 j./bVmd.
Clearing Rules [SEHK Options Clearing House Limited] eyAg\uuih
《结算规则》〔联交所期权结算所有限公司〕 M
$e~Rlw
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 MQG$J!N
Clerk to the Board of Review 税务上诉委员会书记 NqF-[G<
client 客户;委托人;当事人 mup3ua]!
client agreement 客户协议 h{PLyWH
client confidentiality 客户保密的责任 ojIh;e
client money 客户款项 4&|9304<H
client statement 客户结单 "lmiGR*u
clients fund 客户资金 6 #{=
E@
close 结算;收市;收盘 7B&nV92S
close a position 平仓;轧平头寸 =e._b 7P
close company 股份不公开的公司 h/_z QR-
close higher 收市时价位较高 s}?98?tYB
close lower 收市时价位较低 slQKkx \Dn
close mixed 收市时荣辱互见 Kw?,A
close of exchange 交易所停市 W%h<@@c4,
close of financial year 财政年度终结 E-"Jgq\aC
close out 平仓 MESQAsx%
close out a long position 平长仓 }W|CIgF*
close out a short position 平空仓 eq4<
close steady 收市时价格稳定 fp>o ^+VB
close the gap 弥补差距 hF2
G{{8A
closed position 平仓 =lDmP|^
closed-end investment corporation 股份固定的投资公司 TR%?U/_4;r
close-out price 抛售价格 #bdJ]v.n
closing account 决算帐户 KR522YW
closing balance 期终结余;收市结余
=6A<>
closing price 收市价;收盘价 T+.wJW:jh
closing quotation 收市价;收市行情 '*~{1gG `
closing rate 收市汇价;收盘汇率 :nXBw%0x
closing transaction 平仓交易 `b% /.%]$
clothing levy 成衣税 |Xu7cCh$me
club deposit 零存整付存款 UNhD
Code of Aid 《资助则例》 T:}Ed_m}q
Code of Banking Practice 《银行营运守则》 1MV^~I8Dd
Code of Best Practice [Stock Exchange of Hong Kong Limited] G3OQbqn
《最佳应用守则》〔香港联合交易所有限公司〕 < )?&Jf>_
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕;《操守准则》〔香港期货交易所有限公司〕 J J3vC
Code of Conduct for Persons Registered with the Securities and Futures Commission RyM2CQg[
《证券及期货事务监察委员会注册人操守准则》 z+\>e~U6J}
code of practice 实务守则;经营守则;执业守则 ?ke C
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 &<> A
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 ^~Ar
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 !*\^-uvaK
Code on Pooled Retirement Funds 《集资退休基金守则》 t(_XB|AKm
Code on Share Repurchases [Share Repurchase Code] "thu@~aC
《公司购回本身股份守则》〔《股份购回守则》〕 /aPq9B@
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 `/|=eQ")o@
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 bC@b9opD
co-debtor 共同债务人 |w>DZG!}1-
co-financing scheme 共同融资计划 YWdlE7 y
cognizance 证明令 (PB|.`_<H
coin 硬币 Aw|3W ]
coin replacement programme 硬币取缔计划 '$U"RP^(
coin set 套装硬币 <Jvrmm[
coinage 硬币 O42An$}
Coinage Security Fund 硬币发行基金 )1]C%)zn
cold call 主动与准客户接触 nC*/?y*9
collapse in prices 价格下泻;价格下挫;价格暴跌 Ugs<WVp$
collateral 抵押品 @'U4-x
collateral bond 担保债券 -51L!x}1c
collateral loan 抵押贷款 }=L
>u>cP
collateral security 附属抵押品 uC}YKT>V7
collection 征收;收取 Cy2X>Tl"<E
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 \o3i9Q9C
collection of betting duty 收取博彩税 1R:h$*-z
Collection Office [Inland Revenue Department] 收税处〔税务局〕 <T&$1 m{
collective consumption 集体消费 kO9yei
Collector 收税主任 >l7
o/*4
Collector of Rates 差饷征收官 cCj3,s/p
Collector of Stamp Revenue 印花税署署长 4u&l@BUr
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 nh8h?&q|
combined surplus 合并盈余 ;x7SY;0*
combined visible and invisible trade account 有形及无形贸易合并帐目 ; 6zu!
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 Df4n9m}E
commemoration coin 具纪念性的硬币 i &KbzOY
commencement of winding-up 清盘开始 |Y99s)2&N
commerce and industry sub-index 工商分类指数 v
EX <9
commercial activity 商业活动 VEpQT
Qp
commercial bank 商业银行 6D+k[oHZm
Commercial Bank Act of Norway 《挪威商业银行法》 # K-Q/*
Commercial Banks Law 《商业银行法》 r94BEC 2
commercial borrowing 商业借款 cN :;ir
Commercial Code of Japan 《日本商法》 u9&p/qMx2
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 $i2gOz
commercial invoice 商业发票 IQ~()/;3d
commercial letter of credit 商业信用证 >/n/n{{
commercial loan 商业贷款;商业放款 w5|"cD#8A
commercial paper 商业票据 vTP_vsdeG
commercial paper market 商业票据市场 )a6i8b3
commercial registry 商业登记处 k+i=0P0mf
commercial return 商业回报 -`gC?yff:
commercial sale 商业销售
KA<
commercialization 商品化 H_2hr[
commercially viable 具商业利益;有利可图 <0vvlOL5
Commerzbank AG 西德商业银行 4 IHl'*D[#
commission 佣金;委员会 Z*Y?"1ar
Commission des Operations de Bourse of France 法国证券事务监察委员会 5eU/ [F9
commission house 佣金行;代办行 'nLv0.7*
commission payable 须付的佣金 Gah e-%J
commission rebate 佣金回扣 Kfr?sX
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 N" 8o0>
Commissioner of Banking 银行监理专员〔银监专员〕 H9nq.<;p
Commissioner of Estate Duty 遗产税署署长 f9rToH
Commissioner of Inland Revenue 税务局局长 HW d,1
Commissioner of Insurance 保险业监理专员 FStfGN
Commissioner of Rating and Valuation 差饷物业估价署署长 V:+}]"yJ,
commitment 承担;已承担的开支;承担额;承担项目 i a|F
commitment fee 承诺费 r*$"]{m}
Committee of the Hong Kong Association of Banks 香港银行公会委员会 BkJcT
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 +g;G*EP7*
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 _]4cY%s
Committee on Payment System [Hong Kong Monetary Authority] hN} X11
支付系统委员会〔香港金融管理局〕 *rbH|o 8
Committee on Unit Trusts [Securities and Futures Commission] v#X? KqD
单位信托委员会〔证券及期货事务监察委员会〕 `rcjZ^n
Commodities Dealers' Deposit Fund 商品交易商按金基金 BAPi<U'D
Commodities Trading Commission 商品交易事务监察委员会 B%t^QbU #\
commodity 商品 HOw][}M_w
commodity classification 商品分类法 U8c0C/
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 C +IXP
commodity dealer 商品交易商 ooq>/OI0
commodity exchange 商品交易所 m ;KP
Commodity Exchange Compensation Fund 商品交易所赔偿基金 B845BSmh
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 l(`w]=t&
commodity flow method 商品流动法;商品流通法 MHbRG_zW
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 ;aF / <r
commodity futures contract 商品期货合约 IKU-
commodity market 商品市场 k-89(
commodity tax 商品税 Uarb
[4OZ
commodity trading adviser 商品交易顾问 WFB2 Ub7
commodity trading adviser's representative 商品交易顾问代表 *0iP*j/]
commodity trading advisory contract 商品交易顾问合约 qV}zV\Nz
commodity warrant 商品期权证 5GY%ZRHh
commodity-based investment 以商品为基础的投资 hZFbiGQr\
common fund 共同基金 !pN,,H6Y
common property 分权共有财产 X3"V1@-i4$
common share 普通股 mA4v 4z
common stock 普通股 4j | vzyc
Commonwealth Bank of Australia 澳洲联邦银行 lDH0bBmd0
Commonwealth Development Corporation 英联邦发展公司 h!Ka\By8#
Commonwealth Finance Ministers Conference 英联邦财长会议 ve.4""\a
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 +F/ '+
Commonwealth income tax 英联邦入息税 w&H
?; 1
Commonwealth Preference 英联邦特惠制 *yf+5q4t
communal property 公有财产;公有产业 kY|_wDBSb\
communication expenses 通讯费用 p$ko=fo-*_
Community Preference 欧共体特惠制 S:5Nh^K
commutation of pension 退休金的折算 $+mmqc8
commuted gratuity 折算酬金 ~E!"YkIr
commuted pension gratuity 经折算的退休酬金 )rXP2Z
Companies Act [United Kingdom] 《公司法令》〔英国〕 kxdLJ_
Companies Handbook 《上市公司手册》 Ve=0_GR0
companies inspector 公司检查员 dFUsQ_]<
Companies Liquidation Account 公司清盘帐户 [$V_qFv{
Companies Ordinance: Information to be Included in a Rights Issue Prospectus I8[G!u71)_
《公司条例:供股章程须载有的资料》 6zDJdE'Es
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》 hVlL"w*1
Companies Registration Officer 公司注册主任 8Yj(/S3y
Companies Registry 公司注册处 <Ei|:m
Companies Registry Trading Fund 公司注册处营运基金 We9mkwK7C
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 fEpY3od
Company Formation and Enforcement Division [Companies Registry] ja:%j&:
公司成立及条例执行部〔公司注册处〕 1{,WY(,c
company in which the public are substantially interested 由公众拥有相当权益的公司 Mpj3<vj
company limited by guarantee 担保有限公司 ~@-Az([H
company limited by shares 股份有限公司 <1@_MYo
company register 公司登记册 &
IDF9B
company registration fee 公司注册费 tf/ f-S
company with limited liability 有限法律责任的公司 KctD=6
company's memorandum 公司组织章程 ^C'k.pV
n~
company's reserve 公司储备 4Q]+tXes
comparative advantage 比较优势;比较利益 "_(o% \"7
compensation 补偿金;赔偿 kL&^/([9
Compensation Committee [Stock Exchange of Hong Kong Limited] v/^2K,[0>
赔偿委员会〔香港联合交易所有限公司〕 y /PEm)=Tt
compensation from insurance 保险赔偿 n3)g{K^
compensation fund 赔偿基金 ~U^0z|.
compensation fund levy 赔偿基金征费 #v v
k7
compensation rate 补偿率 -_2=NA?t
Compensation Review Committee 赔偿检讨委员会 RuHJk\T+
compensation scheme 赔偿计划 p<![JeV
compensation trade 补偿贸易 #fFEo)YG
compensation value 补偿值 6IvLr+I
compensatory payment 补偿付款 ^+P]_< 43
competition and pricing strategy 竞争与定价策略 ]v lQNd?
competitive edge 竞争优势 8en85
pp8P
competitive price 具竞争力的价格 b'ew
Od=
competitive tender 竞争性投标 xF ,J[Aj
Compliance Committee [Stock Exchange of Hong Kong Limited] C ]#R7G
监察委员会〔香港联合交易所有限公司〕 ];< [Cln%
component of expenditure 开支组成部分 E7*]t_p"
Composite Consumer Price Index 综合消费物价指数 yEz2F3[ S
composite index 综合指数 `*~:nvU
composite rating 综合评级 S</"^C51J
composite return form 综合报税表 O|OPdD
Composite Securities and Futures Bill 《证券及期货综合条例草案》 & XrV[d[>
composite tax return 综合报税表 KDY~9?}TM
composition 组合成分;债务重整协议 <H 3}N!
composition of earnings 收益组合成分 7{b|+0W
compound increase 复合增加率;复合增长率 :Z/ig%
compound interest 复利 pY:xxnE
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 bG5c~
comprador note 买办票据 .t["kaA
comprador order 买办付款令票 Gd'^vqo<
comprehensive income tax 综合所得税 E2\)>YF{P
comptroller 审计主任 x^SE>dy ?z
compulsory liquidation 强制清盘 !,1~:*:
compulsory winding-up 强制清盘 ;z[yNW8
computation 计算;计算表
0.Iw/e
computational procedure 计算方法 Gud!(5'
computer audit programme 电脑审计程序;电脑核数程序 f[%iRfUFw
concentrated position 集中持仓量 Ya>cGaLq
concentration risk 资金集中风险;集中融资风险 2 1;n0E
concept stock 概念股 $D45X<
concession 特许权;宽减措施;优惠 ; id
concession contract 特许经营权合约 Ru
sa
&#[
concessionary rate 优惠率 ZLO_5#<
concordat 协定;契约;国际监管条约 BgE]xm
condition 条件 b?Vu9!
conditional endorsement 附有条件的背书 Y@pa+~[{h3
conditional offer 有条件要约 7#<|``]zNf
conditional sale agreement 有条件售卖协议 $x 2t0@
conditions of tender 投标章程 S#ven&
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》 !Hgq7vZG
conduct of business standard 业务操守准则 >Cf]uiR
Confidentiality Understandings 保密谅解文件 [y:6vC
confirmation letter 确认书 OCX?U50am
confirmation of mail transfer 信汇证明书 $y`|zK|G-
Confirmation of Payment 已缴税证明书 #_H=pNWe
confirmed letter of credit 保兑信用证 FS']3uJ/
confirming bank 保兑银行 ,@2O_O`:
confiscation order 没收令 2
OGg`1XX
connected transaction 关连交易 '9b<r7\@
consensus capitalism 共识资本主义 'r'uR5jR
conservative investor 保守投资者 O[8Lp?
consideration 代价;对价;约因 LtNG<n)_BH
consideration issue [listing method] 代价发行〔上市方式〕 kiXa2Yn*(d
consideration other than cash 现金以外的代价 Bg34YmZ
consignee 收货人;代售人 1ra}^H}
consignment 托运;寄售 HM<V$
R
consignor 付货人;托运人;寄售人 !IT']kA
consolidated account 综合帐目 sSvQatwS
consolidated account expenditure 综合帐目开支 ?XeRL<n
consolidated balance sheet 综合资产负债表 <iTaJa$0m
consolidated cash deficit 综合现金赤字 dz7*a{
consolidated cash surplus 综合现金盈余 ]5}
=r
consolidated enterprises sectorial index 综合企业分类指数 ZM5[
o
m
consolidated net earnings 综合净收益;综合净盈利 7IFUsli]
consolidated net profit 综合净利润;综合纯利 &\5T`|~)!
consolidated policy 综合保单 =JEnK_@?K\
consolidated price 综合价格 lv{Qn~\y&
consolidated profit and loss account 综合损益帐;综合损益表 (D))?jnC
consolidated public sector expenditure 公营部门综合开支 AJq'~fC;I
consolidated revenue account 综合收入帐 8mMrGf[Q\
consolidated shareholders' fund 综合股东资金 H,?AaM[V
consolidation of shares 股份合并 2o{Fp7l
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 J4x1qY)Y&v
consortium company 财团公司 <Q%o}m4Kt
consortium loan 银团贷款 lM?P8#3
constant dollar figure 固定币值 Vg2s~ce{
constant market price 固定市价 f)*}L?
constant price 固定价格 S"fnT*:.%
constant price series 固定物价计算数列 gmrjCLj
constant rate 固定比率 KUB"@wUr
constituent stock 成分股 $H-s(3vq
constitution 章程;组织章程 rj,Sk~0Q
construction output 建造产出量 D3MuP
p-v
constructive trust 法律构定信托 JP[BSmhAV
consultant accountant 顾问会计师 S6Kaw
consultant's fee 顾问费 a-O9[?G/x
Consultation Paper on Proposed Regulation on Share Margin Financing /(vT49(]
《监管股票按贷财务的建议谘询文件》 ZfMJU
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability XD*$$`+#
《有关联交所检讨董事资格的程序的谘询文件》 B9+oI cO
consumer behaviour 消费者行为 P 0,]Ud
Consumer Council 消费者委员会 9B<y w.
consumer credit financing operation 消费者信贷业务 kigc+R
consumer demand 消费者需求 qk<tLvD_'
consumer durables 耐用消费品 ZLBfQ+pM)
consumer expenditure 消费开支 \z<'6,b
consumer goods 消费品 qxE~Moht
consumer market 消费市场 @8Co5`CVl
consumer price 消费物价 >)!"XFbb
Consumer Price Index [CPI] 消费物价指数 Oq|pd7fcgm
Consumer Price Index (A) 甲类消费物价指数 cITQ,ah
Consumer Price Index (B) 乙类消费物价指数 CK.Z-_M
Consumer Price Index Classification System 消费物价指数分类法 K\o!
Consumer Price Index Report 《消费物价指数月报》 hcM 0?=
Consumer Price Index series 消费物价指数系列 oz@yF)/Sm
consumer price inflation 消费物价上涨 -6Cxz./#yS
Consumer Representative Action Fund 消费者集体诉讼基金 JTdK\A>l
consumer sentiment 消费意欲 KLbP;:sr
consumer spending 消费开支;消费支出 TN` pai0
consumption expenditure 消费开支 jtl7t59R
consumption pattern 消费模式 l HZf'P_Wx
consumption product 消费产品 $] w&`F-
consumption tax 消费税 6nxf<1
contango 交易延期费;延期交割费;期货溢价 Rqu;;VI[
contingencies warrant 紧急拨款令;应急支款授权书 =@B9I<GKf
contingency 应急费用;意外开支准备金 ()XL}~I{!A
contingency allowance 应急准备金 ou@Dd4
contingency sum 应急费用;意外开支准备金 ~)WE
contingent assets 或有资产 2D&tDX<
contingent debt 或有债权;待确定债务 i1u &-#k
contingent interest 待确定的权益 d(R3![:
contingent liabilities 或有负债 K2)),_,@5+
contingent profit 或有利润 ]xV7)/b5G
contingent right 或有的权利 ,7tN&R_
continue to hold a deposit 继续持有存款 |1;0q<Ka
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 dZv-lMYBE
continuing rent 连续租金 6rdm=8WFA
continuing trustee 留任受托人 }LQ&AIRN
continuous licensing system 长期持牌制度 "jb?P$
Continuous Net Settlement System [CNS System] 持续净额交收系统 `} Q+:
contra account 对销帐户 Dh J<\_;
contra flow 资金回流 YAd.i@^
contra item 对销项目
aS:17+!
contra transfer 对销转拨 82>zu}
contract 合约 ~pwp B2c
contract for difference 差价合约 yS lN|8d
contract for service 服务合约 8(&C0_yD
contract for settlement 平仓合约 { 5h6nYu
contract note 成交单据 %-H
contract of copartnery 合伙合约 _?`3zm4
contract of indemnity 弥偿合约 (;cbgHo%}
contract of insurance 保险合约 a\^DthZ!;|
contract of reinsurance 再保险合约 !d%OoRSU'
contract price 合约价格 ]Jm9D=
contracting party 订约人;立约人;缔约国 P2 f~sx9
contractual agreement 合约协议 A+:K!|w
contractual commitment 合约承担 l$MX\
contractual joint venture 合约式联营企业 &vd9\Pp
contractual mutual fund 合约互惠基金 Ewu 7tq Z
contractual right 合约权利 d\xh>o
contractual savings fund 合约储蓄基金 -KbT[]
contributed surplus 实缴资本盈余 Cv~ t~
contribution 出资;供款;捐款;分担款项 Ca]vK'(
contribution account 供款帐户 9A)(K,
contribution to gross domestic product 在本地生产总值中所占比率 I)9;4lix
contribution to investment 出资额 kLADd"C
contribution to pension fund 退休金供款 j{S\X'?
contributor 供款人;出资人;捐助人 Vh4z+JOC
contributory 分担人 ,8EeSnI
contributory scheme 供款计划 )7[>/2aGd
contrived cessation of business 有预谋的停业 ka*VQXk*
control 控制权;控制;管制 Up)b;wR
control of a company 公司的控制权;公司控股权 nA5v+d-<T
control of business 业务的控制权 2'_Oi-&
controlled company 受控制公司 E #8 `X
controller 控制人;控权人;会计长 A]ciox$AjW
controller of an authorized institution 认可机构控权人 d;H1B/
controlling company 控股公司 ;. /Tv84I^
controlling interest 控制权益;控股权益 xOPSw|!w
controlling officer 管制人员 *>zr'Tt,W
controlling officer's report 管制人员报告 O. @_2
controlling shareholder 控股股东;持有控股权的股东 Vg&`f
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》 `{8Sr)
conventional lending 传统放款;常规放款 H&`p9d*(e
conversion 兑换;换算;转换〔证券〕 4s.wQ2m
conversion factor 换算因数 [Gy sx
conversion of stock 公债的转换 BX2&tQSp
conversion rate 兑换率;换算率;转换价格〔证券〕 ;sCX_`t0E
convertibility 可兑性;兑换性;自由兑换 03AYW)"}M
convertibility undertaking 兑换保证 yz,ak+wp
convertible 可兑换;可换股 1&U'pp|T
convertible currency 可兑换货币 rJKX4,M
convertible debenture 可转换债权证 4?1Ac7bE
convertible loan stock 可转换股的债权股额 C5 ^_R
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 s
XRiUDP`
conveyance 转易;转易契;财产转让证书 C`7HC2Is
conveyance of property 财产转让 6HFA2~A
conveyance on sale 售卖转易契 hjaI&?w
conveyancing fee 业权转易费 q1`uS^3`
conveyancing scale charges 物业转易收费标准 k7f[aM 5]
cooling-off period 冷静期 Z9 }qds6 y
co-owner 共同拥有人;分权共有人 sm4@ywd>
co-partner 共同合伙人 NM
co-partnership 共同合伙 |&h!#Q{7l
Copenhagen Stock Exchange 哥本哈根证券交易所 dV.)+X7<
core capital 核心资本 IcI y
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons !W{|7Es?.
《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》 |4x&f!%m
Core Principles for Effective Banking Supervision [Basle Committee] c[@>#7p`o
《有效监管银行业的主要原则》〔巴塞尔委员会〕 xL=g(FN(6L
cornering “夹仓”;轧空;囤积居奇 U~!97,|ic
corporate borrower 借款公司;借款机构 wW]|ElYR=
corporate business 公司企业;公司业务 oI/@w
Corporate Communications Department [Stock Exchange of Hong Kong Limited] *
vEG%Y
企业传讯部〔香港联合交易所有限公司〕 ?r2Im5N
corporate customer 公司客户 5"]PwC
corporate dealer 公司交易商 ~+V]MT
Corporate Finance Division [Securities and Futures Commission] y/4 4((O
企业融资部〔证券及期货事务监察委员会〕 64o`7
Corporate Finance (D.T.C.) Limited 协联财务有限公司 Td
X6<fVV
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 >LwAG:Ud
corporate governance 公司管治 -L</,>p
corporate income tax 公司所得税 qm@c[b
corporate investment adviser 公司投资顾问 hDjsGB|Fz
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 _OHz 6ag
corporate plan 公司计划 IeZ}`$[H
corporate practice 执业法团 j#<#o:If
corporate profits tax 公司利得税 DZ(e^vq
corporate savings 公司储蓄 X}h{xl
corporate service tax 公司服务税 [&3G `8hY
corporate signature 法团的签名 f+1)Ju~
corporation 法团;公司 DM~Q+C=Yr
corporation bond 公司债券 nNq| v=L
corporation stock 公司股证;地方债券〔英国〕 eNi.d;8F
corporation tax 公司税 %ktU 51o
correction phase of stock market 股市调整期 Y')in7g
Correctional Services Industries Suspense Account 惩教工业暂记帐 =HYMX"s
corrective affidavit 修正遗产申报誓章 d\'M ~VQ
correspondent bank 代理银行 rS{Rzs^@
Cosmos Finance Limited 宇宙财务有限公司 nRb#M
cost 成本;费用;价格 6pxj9@X+
cost centre 成本中心 S!up2OseW
cost competitiveness 成本竞争力 `"Tx%>E(U
cost control 成本控制;成本管理 3,S5>~R=
cost convention 原值成本法;成本惯例 `{ou4H\
cost effectiveness 成本效益;经济效益 \[+ZKj:
cost efficiency 成本效率 80c\O-{
cost element 成本要素 i!ejK6Q
cost flow 成本流转 r]kLe2r:B
cost input 投入资金 1!0BE8s"@
cost management information system 成本管理资料系统 >c;qIP)Z
cost of an asset 资产成本 J$]d%p_I
cost of borrowing 借贷成本 71w
cost of capital 资本成本;资金成本 4}LGE>
cost of installation 安装费 ATPc~f
cost of issue 招股费用;发行股份费用 `b# w3 2
cost of living 生活费用 NrhU70y
cost of transmitting 传送费用 ^h4Q2Mv o
cost overrun 成本超支 :X,1KR
cost price 成本价格 g>T'R Vb
cost price structure 成本价格结构 [[LCEw
cost to the revenue 政府收入的损失;政府减少的收入 ~?+Jt3?,
cost-benefit analysis 成本效益分析 "((6)U#
cost-benefit study 成本效益研究 rM_8piD
cost-book company 以成本帐原则组成的公司 kplyZ
cost-effectiveness analysis 成本效益分析 +8mfq\Y1
costing 成本计算;成本计算法 )u(`s `zd
costing and pricing policy 成本及定价政策 - "h
{B
costing exercise 成本计算工作 q}1AV7$Ai
costing review 成本检讨 i*nNu-g
cost-of-living allowance 生活津贴 !NZFo S~
cost-of-living index 生活指数;生活费用指数 oT_k"]~Q~2
cost-plus pricing 成本加成定价法 fL'
42
cost-push inflation 成本推动的通货膨胀 y3))I\QT
cost-recovery basis 收回成本的原则 +Y'(,J
cost-related charges 依成本而定的收费 +c+#InsY
cost-related fee 依成本而定的收费 ~~&8I!r e
co-surety 共同担保人 H [R|U
co-trustee 共同受托人 ^Me__Y
cotton futures 期棉 ,d&~#W]
Council of SEHK 联交所理事会 RVlC8uJ;P
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 MJ4+|riB
counterclaim 反申索 oypX.nye_
counterfoil 联页〔收据〕;存根〔支票〕;票根 !C&}e8M|eX
counter-guarantee 反担保 WSW aq\9]8
counter-inflationary policy 反通货膨胀政策 ro|dB
countersignature 副署签名;连署签名 X<vv:
country debt provisioning 债务国坏帐准备 G\ru%
country of beneficial ownership 实益拥有国 svHs&v
coupon 息票;赠券 dl;^sn0s
coupon rate 息票利率 G %Wjtrpj
cover 保证金;承保范围;补仓 OqHD=D[
cover note 临时保单 {6 C!^ 5
cover short position 补仓;填平空仓 _LCK|H%v'
coverage 保额;承保范围 BQ2DQ7q
covered call 备兑认购期权 -jFvDf,M,D
covered option 备兑期权 }9:d(B9;
covered warrant 备兑认股权证 G#
.z((Rj
crash 狂泻;暴跌;崩溃 m80Q Mosp
creation of new heads and subheads 开立新总目及分目 u\<