C: YaVc9du7
88np/jvC{
calendar year figure 历年数字 KpbZnW}g
call 催缴通知;认购期权 =7]Q6h@X
call deposit 通知存款;活期存款 aBVEk2 p
call loan 短期同业拆借;通知贷款 3@ F+ E\k
call margin 补仓;追加保证金 .xz,pn}
call market 短期同业拆放市场 +z jzO]8
call money 短期同业拆借;活期贷款 svq9@!go
call option 认购期权;看涨期权 M`C~6Mf+
call price 赎回价格;提前赎回价 k`7.p,;}U
call warrant 认购认股权证;回购认股权证 zUEfa!#?
callable share 可收回股份;可兑付股份 R3{*v =ov
called up share capital 已催缴股本 %AEK[W+0
Canadian Dollar [CAD] 加拿大元 rxgVT4
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 tY$ty0y-e
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 X|1_0
cancellation price 取消费 3^A/`8R7K
cap 上限 ,F?~'-K
capital 资本;资金 SCh7O}
Capital Accord 《资本协定》 IGK_1@tq
capital account 资本帐;非经常帐 }Uwkef.Q
capital account commitment balance 资本帐承担额结余 27*(oT
Capital Adequacy Directive [CAD] 《资本充足指引》 fs3-rXoB
capital adequacy ratio [CAR] 资本充足比率 CVGOX z
capital allowance 资本免税额 bco[L@6G$
capital alteration 资本变更 @RoRNat
capital and liabilities ratio 资本负债比率 0(hv #C4
capital and liquidity requirement 资本与流动资金的规定 L VU)W^
capital appreciation 资本增值 kHJDX;
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〕 V^Mf4!A(y
capital assets 资本资产 wKi}@|0[@
capital at risk 风险资本 {Ukc D+.Y
capital base 资本基础;资金基础 4gv.E 0Fo
capital charges 资本支出;资本费用 yYG3/Z3u5
capital commitment 资本承担 d#vSE.&
capital contribution certificate 出资证明书
m[@%{
capital convergence 划一资本充足比率 1O]5/Eu
capital cost 资本成本;建设成本;建设费用 f1CMR4D
capital cover 资本保证 0?6If+AC
capital deficit 资本亏绌;资本赤字 :?$Sb8OuIL
capital divided into shares 资本分成股份 ER;lkF`RF
capital element 资本因素;资本部分 /H%<oAjp6
capital equipment 资本设备 \2].|Mym
capital expenditure 资本开支;非经常开支 N
o_$!)J.
capital expenses 资本费用 ~`~%(DA=
capital financing 筹集资本;以非经常收入支付非经常开支的结算 '!+P{
capital flow 资金流量 gI^L
9jE7
capital formation 资本形成;集资 PQU3s$
capital formation figure 资本组合数字 n{.*El>{
capital fund 资本基金 W?"2;](
capital gain 资本增益;资本增值 Msv*}^>
capital gains tax 资本增值税 o8};e
capital goods 资本财货;资本货物 <uBhi4
capital grant 非经常补助金;非经常拨款;建设补助金 #Cg}!38
capital grant cycle 建设补助金周期 G. -h=DT]
capital injection 注入资本;注资 q:2aPfo&
capital input 投入资本 GCP{Z]u
capital intensity 资本密集度 SLQ\Y%F
capital intensive 资本密集 Q3NPwM
capital investment 资本投资 "RV`L[(P*k
Capital Investment Fund 资本投资基金 Nl$gU3kL
capital loss 资本损失 hs!UX=x|
capital maintenance 资本保值;资本保留 TbKP8zw{
capital market 资本市场;资金市场 O?nPxa<
capital market instrument 资本市场票据 H)`C ncB
capital money 资本款项 RV0>-@/x
capital money subject to a trust 信托财产资本 z)58\rtz
capital movement 资本流动 RjR&D?dc
capital nature 资本性质 %k3NT~
capital outlay 资本支出 fCt^FU
capital portion 资本部分 4T-,'P{?
capital profit 资本利润 KMxNH,5
capital project 基本工程项目;非经常开支项目 6?3/Ul}
capital receipt 资本收入 X
zi'Lu`
capital redemption 资本赎回 d]O_E4X*
capital redemption business 资本赎回业务 T:K"
capital redemption contract 资本赎回合约 u%6Irdx
capital redemption reserve 资本赎回储备 Z/89&Uy`h
capital reduction 资本减缩;减资 [K/O5_
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] dN$ 1$B^k
股本削减计划〔香港联合交易所有限公司〕 qYgwyj=4
capital repayment 偿还资本 kfMhw M8kP
capital reserve 资本储备;后备资本 `y8
?=
capital revenue 资本收益;非经常收入 8
3z'#
capital spending 资本开支;资本支出;非经常开支 5u2{n rc
capital stock 股本 <ICZ"F`S
capital stock subscription 认缴股本;认购股本 1A7 %0/K-]
capital subsidy 建设津贴;基本建设津贴 ~w
Zl2I
capital subvention 非经常资助金 EX`"z(L
capital sum 资本额 ]&Y#)ebs
capital tax 资本税 JCcN>DtP
capital transfer tax 资本转移税 2-vJv+-
capital turnover 资本周转率 ~t'#n V
capital value 资本价值 1fz*SIjG
capital works project 基本工程项目 ;;EDN45
Capital Works Reserve Fund 基本工程储备基金 Qqd6.F
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 pP|,7c5
capitalization 资本化;资本总额 -Z:]<;qU
capitalization of interest 利息化作本金 U0NOU#
capitalized interest 化作本金的利息 :V&N\>Wo
capitalized loan 转作资本的贷款 , vY)n6
capitalized value 资本还原值;资本化价值 uL2"StW
capitation grant 按人计算的补助金 .ocx(_3G
captive insurance business 专属自保保险业务 E:u ReT
car insurance 汽车保险 ;j>*;Q`
Caribbean Development Bank 加勒比开发银行 0lX)Cl
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] qSFc=Wwc
意大利嘉利堡银行 vVI6m{zYV
cartel 同业联盟;卡特尔 rPRrx-A
cartelized rates system 联营式利率制度 38[)[{G)Hv
cash 现金;现款 jP1$qhp
cash accounting system 现金会计制度 bjPka{PBj
cash acquisition 以现金投资所得的资产 6eOrs-ty
cash allowance 现金津贴 mND XzT&
cash assets 现金资产 NJn&>/vM
cash at bank 银行现金;银行存款 aQ(`6DQv
cash balance 现金结余 Z} c'Bm(
cash basis 现金收付制;收付实现制 iLF^%!:X%
cash basis accounting 现金收付制会计;收付实现制会计
uY.=4l
cash bonus 现金红利 l%rx#;=u
cash book 现金出纳帐;现金簿 cqeR<len
cash client 现金客户 uz ]E_&2
cash commission rebate 现金回佣 :|Z$3q
cash compensation 现金补偿 .
_1jk
cash contribution 现金承担额;现金分担额 g d z
cash cost 直接费用;现金成本 .CVUEK@Z4
cash coupon 现金礼券 k1wCa^*gc
cash credit 现金信贷 c]6V"Bo}A
cash deficit 现金赤字 %4j&H!y-w;
cash deposit and withdrawal 现金收支 ;knd7SC
cash disbursement journal 现金支出日记簿 :ar?0
cash disbursement slip 现金支出传票;现金支出单 xKY$L*
cash flow 现金流量;银根 HbNYP/MN3
cash flow lending 流动现金放款;无抵押融资 Qm
$(
cash flow statement 现金流量表;现金流动表 +IG1IF
cash flow surplus 现金流量盈余 }KK2WJp#M
cash in hand 库存现金;手头现金 ?3`q+[:
cash in till 备用现金 J#0GlK@"
cash in transit 运送中现金;在运现金 2< p{z
cash input 投入现金 I^WIa"u_
cash input figure 现金投入数字 #MUiL=
cash limit 现金支出限额;现金限额 plK=D#)
cash margin 现金保证金 OQ6sv/
cash market 现货市场;现金交易市场 rFhW^fP/
cash offer 现金要约;现金补偿额 3AK(dC[ri
cash payment 现金付款;现金支付 1<`9HCm
cash position 现金头寸 w|=gSC-o
cash price 现金价格 N6h1|_o
cash receipts journal 现金收入日记簿 ue@8voZhS/
cash receiving slip 现金收入传票;现金收入单 +W6Hva.
cash settlement 现金结算 jRofG'
cash surplus 现金盈余 R4V \B
cash with order 订货付现;凭票即付 0Qm"n6NQ
cashier's order 银行本票 j8pFgnQ
cashier's order outstanding 未承兑的银行本票 SC'BmR"ox
cash-limited subhead 有现金支出限额的分目 !/947Rn
cash-sweep 现金彩票活动 Yj)
e$f
casual client “散客”;“散户” Xq|nJ|h
CCASS Depository 中央结算系统证券存管处 p"KU7-BfvC
CCIC Finance Limited 中芝兴业财务有限公司 O:1DOUYXs
cedant 分出者 u,fA!
ceding company 分出公司 prZ55MS.
ceding insurer 分出保险人 U|8[#@r
ceiling 上限 So#dJ>
ceiling price 最高限价 _().t5<
central bank 中央银行 r:-WzH(Ms
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 NH'iR!iGo
central banking 中央银行业务 mG_BM/$
central banking function 中央银行职能 GJX4KA8J
Central Clearing and Custodian System 中央结算及托管系统 Y&s2C%jT
Central Clearing and Depository System 中央结算及存管系统 `|]e6Pb
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 }'lNi^"XL
central clearing house 中央结算所 h2% J/69
central clearing system 中央结算制度;集体交收系统 uyFn}y62
central custody system 中央托管系统 B
s,as
central depository 中央存管处 NgHpIonC
central depository system 中央证券存管制度 ,>u=gA&}
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 VpSEVd:n
central rate 中央汇率;中心汇率 &s:=qQa1
Central Registration Hong Kong Limited 香港中央证券登记有限公司 @;m$ua*|:
Central Tender Board 中央投标委员会 ;`kWpM;
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 W}h|K:-S
centralized budgetary and payments system 集中预算及支付制度 84'?um
centred 12-month moving average 十二个月定位移动平均数 O-j$vzHpdY
certificate of approval 批准证明书 {7X#4o0
certificate of beneficial entitlement to property 资产权益证书 2Pp&d>E4
certificate of compliance 合格证明书;合约完成证明书 |6%.VY2b
certificate of deposit [CD] 存款证 "V3}t4
certificate of exemption from estate duty 豁免遗产税证明书 .B>B`q;B
certificate of incorporation 公司注册证书;法团注册证书 %,|ztH/ Q
certificate of incorporation of registered trustees 注册受托人法团证书 t^.'>RwW|
certificate of indebtedness [CI] 负债证明书 )Pli})
certificate of insurance 保险证书 snYr9O[E6
certificate of interest 权益证明书;息票 |) Pi6Y
certificate of means 资产证明书 cn%2OP:L^
certificate of participation 参与证明书 Sj)}qM-y#
certificate of payment of profits tax 缴付利得税证明书 #.<V^
certificate of preference 特惠税证 !%xP}{(7
certificate of rateable value 应课差饷租值证明书 Zn&k[?;Al
certificate of registration 登记证书;注册证明书 <qhBc:kc
certificate of satisfaction 清偿证明书 hmZvIy(
certificate of transfer 转让证明书 yG&2UqX
certificate to bearer 不记名证明书 iITp**l
certification 核证 C0fmmI0z~
certification fee 核证费 Qw?+!-7TN
certified cheque 经银行证明可兑现的支票 !8*McOI
certified public accountant [CPA] 执业会计师 B
wC+ov=
certified statement 经证明的报表 tWY2o3j
cessation of business 停业 o9Sn*p-.
cession 分保 (KTnJZ
C.F. Finance Company Limited 浙一财务有限公司 ioV_oR9I
chance 机会;中彩机会 -(>qu.[8=
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 xhw-2dl*H
change of domicile 迁册 6z?gg3GV
change to estimates 修订预算 e7xj_QH
change to the approved estimates of expenditure 核准开支预算的变动 bU`=*
charge 费用;押记;抵押 =x0No*#|'
charge number 税单号码 )`8pd 7<.
charge on assets 资产的征税 NP/>H9Q2%
charge upon general revenue 从政府一般收入中拨款支付 zoP%u,XL
chargeable 可予征收;应课税的 @Z;1 g
chargeable agreement for sale 可予征收印花税的买卖协议 :EZQ'3X
chargeable income 应课税入息 ++8_fgM
chargeable normal trading receipt 应课税的一般营业收入 by86zX
chargeable profit 应课税利润 1$ML #5+,
chargeable to tax 应课税 mJC3@V
s
charged to... 记入……帐目 Pl+xH%U+?
chargee 承押记人 6:?rlh
charge-holder 受押人 n#*`!#
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 ~|lIC !q
charging order 押记令 kIvvEh<L=
chargor's right 押记人的权利 gUVn;_
charitable donation 慈善捐款 +l?; )
charitable trust 慈善信托 (9$"#o
charity property 慈善财产 0mexF@
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 }rbZ&IN\?E
charter 章程;特许权 e*]r
charter of incorporation 成立章程 ;GsQR+en
chartered accountant 特许会计师 /N)5
3!LT
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 8LJ{i%
Chartered Institute of Public Finance and Accountancy [United Kingdom] ;=jr0\| e
特许公共财政及会计学会〔英国〕 tNnyue{p
charterer 承租人 !e3YnlE
Chase Manhattan Asia Limited 美国大通亚洲有限公司 Q_zr\RM>
Chase Manhattan Bank 美国大通银行 x*}bo))hb
chattels 实产 }!)F9r@\
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 0JY WrPR
Che Hsing Finance Company Limited 浙兴财务有限公司 [VSU"AJY
check-and-balance system 制约平衡制度 1H{jy^sP 7
Chekiang First Bank Limited 浙江第一银行 R$m`Z+/@
cheque 支票 DQJG,?e{
Chiao Yue Finance Company Limited 侨裕财务有限公司 &mE?y%
Chiba Bank, Ltd. 千叶银行 I^3:YVR&
Chicago Board of Options Exchange 芝加哥期权交易所 &~-~5B|3"
Chicago Board of Trade 芝加哥交易所 61_f3S(u
Chicago Mercantile Exchange 芝加哥商品交易所 Vq ^]s$'
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 ~`eHHgX
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 }/e`v6
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 N4UM82N
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 v6uxxsI>Hm
child allowance 子女免税额 ;(6P6@+o
China & South Sea Bank Limited 中南银行 naNyGE7)
China Affairs Committee [Hong Kong Futures Exchange Limited] TJy4<rb
中国事务委员会〔香港期货交易所有限公司〕 >dQ K.CG
China concept stock 中国概念股 Bct"X#W|&
China Construction Bank 中国建设银行 SH8/0g?
China Development Division [Stock Exchange of Hong Kong Limited] ^Jx$t/t
中国发展科〔香港联合交易所有限公司〕 XnUO*v^]
China Economic News 《中国经济新闻》 $'"8QOnJ?k
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 ~]uZy=P? 5
China State Bank Limited 国华商业银行 D>sYPrf
Chinatrust Commercial Bank, Limited 中国信托商业银行 .g% Y@r)=5
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 vtxvS3
Chinese Bankers Club, Hong Kong 香港银行华员会 |L:Cn J
Chinese Banks' Association 香港华商银行公会 1 W'F3
Chinese Gold and Silver Exchange Society 金银业贸易场 oq;'eM1,.
Chinese New Year bonus 年奖;年终花红 ftZj}|R!
chit fund 银会 @Doyt{|T
Chiyu Banking Corporation Limited 集友银行有限公司 .T.5TMiOSq
Chiyu Finance Company Limited 集友财务有限公司 Xl%0/o
Cho Hung Finance Limited 朝兴金融有限公司 -_8*41
choses in action 无形动产;据法权产 ZR3nK0
chronological book 序时帐簿 7}B
Chubu Securities Finance Company 中部证券金融公司 .36^[Jsz":
Chung Khiaw Bank Limited 崇侨银行
lCb+{OB
Chung Nan Finance Company Limited 中南财务有限公司 y79qwM.
Chuo Trust & Banking Co., Ltd. 中央信托银行 )\ 0F7Z
Chuo Trust Asia Limited 中央信托亚洲有限公司 c[cAUsk i
Citibank, N.A. 万国宝通银行 6)*xU|fU
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 $=aI"(3&
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 (P@Y36j>N
Citicorp International Limited 万国宝通国际有限公司 or?%-)
civil debt 民事债项 X
K>&$<5{
Civil Service Pension Reserve Fund 公务员退休金储备基金 :tGYs8UK
claim 申索;索偿;债权 61K"(r~
claim equalization fund 申索平衡基金 <{ru|-9
claim for refund of property tax 申请发还物业税
K5"sj|d&
claim of debt 债权申索 d"THt}
claim on bank 对银行的债权 Q9>U1]\
claim to dividend 摊还债款申索 J7&DR^.Sw
claimant 申索人;索偿人 Fhj8lVvk
claims statistics 申索统计数字 yA7)Y})>
class of insurance business 保险业务类别 5lmO:G1
class of property 财产类别 H\G{3.T.9
claw-back 递减率 &__DJ''+
clearance cost 清拆成本 IazkdJX~
clearing 结算;票据交换;清算 Vk}49O<K/
clearing account 结算帐户 BzbDZV
clearing and settlement system 结算和交收系统 ,M6ZZ* ,e
clearing balance 结算差额 KCR N}`^
clearing bank 结算银行 <$E6oZ
clearing cheque 交换支票 w|Aqqe
clearing house 结算所;票据交换所 uJow7-FD
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 RR|\- 8;
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 \54}T4R
clearing member 结算会员 Un@\kAY
Clearing Members' Fund 结算会员基金 "{BqtU*.
clearing participant 结算参与者 d*]Ew=^L
clearing rebate 结算费用的回佣 pyB~M9Bp/
Clearing Rules [SEHK Options Clearing House Limited] t[C1z
《结算规则》〔联交所期权结算所有限公司〕 d'HOpJE
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 eaZQ2
Clerk to the Board of Review 税务上诉委员会书记 [*Ju3
client 客户;委托人;当事人 FJS'G^
client agreement 客户协议 pP/@
client confidentiality 客户保密的责任 5nLDj:C~
client money 客户款项
,=%nw]:
client statement 客户结单 UpUp8%fCU
clients fund 客户资金 iI?{"}BZ
close 结算;收市;收盘 clDHTj=~
close a position 平仓;轧平头寸 :nGMtF
close company 股份不公开的公司 M] EsS^/X
close higher 收市时价位较高 lrEj/"M
close lower 收市时价位较低 `y!/F?o+!
close mixed 收市时荣辱互见 >-cfZ9 {!
close of exchange 交易所停市 &a)vdlZSE=
close of financial year 财政年度终结 kU*{4G|6
close out 平仓 grcbH
close out a long position 平长仓 >SI<rR[~%
close out a short position 平空仓 e>H:/24
close steady 收市时价格稳定 r|R7-HI
close the gap 弥补差距 :#X[%"g.
closed position 平仓 8L{u}|{
closed-end investment corporation 股份固定的投资公司 r6.N4eW.L
close-out price 抛售价格 4\2V9F{s
closing account 决算帐户 3C^1frF
closing balance 期终结余;收市结余 ~!:0iFE&H
closing price 收市价;收盘价 _N#&psQzw
closing quotation 收市价;收市行情 vK$^y^
closing rate 收市汇价;收盘汇率 #}yTDBt
closing transaction 平仓交易 l I-p_K
clothing levy 成衣税 =xl~][
club deposit 零存整付存款 =nxKttmU0
Code of Aid 《资助则例》 tJD]
(F
Code of Banking Practice 《银行营运守则》 k`YYZt]@
Code of Best Practice [Stock Exchange of Hong Kong Limited] ]n
v( aM?d
《最佳应用守则》〔香港联合交易所有限公司〕 {=JF=8@A
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〕 ! -tz4vjw
Code of Conduct for Persons Registered with the Securities and Futures Commission Dz&+PES_k
《证券及期货事务监察委员会注册人操守准则》 jPJAWXB4a
code of practice 实务守则;经营守则;执业守则 v.g"{us
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 k*$3i
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 igkz2S I
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 M7dU@ Ag
Code on Pooled Retirement Funds 《集资退休基金守则》 z'MS#6|}
Code on Share Repurchases [Share Repurchase Code] LI
W*4r!
《公司购回本身股份守则》〔《股份购回守则》〕 Faac]5u:*
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 "QY1.:o<(
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 9]yW_]P
co-debtor 共同债务人 hx!7w}[A
co-financing scheme 共同融资计划 =nRuY'
cognizance 证明令 ?p^2Z6J'$
coin 硬币 8tc*.H{^+
coin replacement programme 硬币取缔计划 ygViPz<J
coin set 套装硬币 y\PxR708
coinage 硬币 ;A#~`P
Coinage Security Fund 硬币发行基金 :)c80`-E
cold call 主动与准客户接触 ]7/gJ>g,
collapse in prices 价格下泻;价格下挫;价格暴跌 P]6}\
]~
collateral 抵押品 3N4.$#>#9@
collateral bond 担保债券 ([k7hUP
collateral loan 抵押贷款 3LK%1+)4
collateral security 附属抵押品 $kz!zjC'
collection 征收;收取 $99R| ^
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 PZOKrW
collection of betting duty 收取博彩税 JLm
@Ag
Collection Office [Inland Revenue Department] 收税处〔税务局〕 "4 k-dj
collective consumption 集体消费 ?]!vRmZ;
Collector 收税主任 ><Z'D
Collector of Rates 差饷征收官 %xlpB75N4N
Collector of Stamp Revenue 印花税署署长 1y[B[\
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 U[8{_h<#
combined surplus 合并盈余 fE25(wCz7
combined visible and invisible trade account 有形及无形贸易合并帐目 CZ=0mWfF
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 =3'(A14C=
commemoration coin 具纪念性的硬币 kX;$}7n
commencement of winding-up 清盘开始 ])T/sO#'
commerce and industry sub-index 工商分类指数 SkP[|g'56
commercial activity 商业活动 j%tEZ"H
commercial bank 商业银行 R]L2(' B
Commercial Bank Act of Norway 《挪威商业银行法》 []p"3i
Commercial Banks Law 《商业银行法》 a6nlt?1?D
commercial borrowing 商业借款 +_m r
Commercial Code of Japan 《日本商法》 rla:<6tt
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 XAD3Z?
commercial invoice 商业发票 la,
h
commercial letter of credit 商业信用证 @$U e$
commercial loan 商业贷款;商业放款 vDE |sT
commercial paper 商业票据 Ps>&"k$T
commercial paper market 商业票据市场 kC$I2[ t!
commercial registry 商业登记处 O|z%DkH[
commercial return 商业回报 '}{?AUDx
commercial sale 商业销售 d-$_|G+
commercialization 商品化 ]+%=@mWYs
commercially viable 具商业利益;有利可图 77aX-e*=E
Commerzbank AG 西德商业银行 ~@9zil41
commission 佣金;委员会 >FFVY{F
Commission des Operations de Bourse of France 法国证券事务监察委员会 %$9bce-fcG
commission house 佣金行;代办行 <DmTj$
commission payable 须付的佣金 `XMM1y>V9>
commission rebate 佣金回扣 T.Zz;2I
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 n0fR u`SNV
Commissioner of Banking 银行监理专员〔银监专员〕 L;)v&a7[P
Commissioner of Estate Duty 遗产税署署长
WL-0(
Commissioner of Inland Revenue 税务局局长 8(lCi$
Commissioner of Insurance 保险业监理专员 Lb~\Yn'z
Commissioner of Rating and Valuation 差饷物业估价署署长 {bkGYx5.C
commitment 承担;已承担的开支;承担额;承担项目 X;EJ&g/
commitment fee 承诺费 !$>G#+y
Committee of the Hong Kong Association of Banks 香港银行公会委员会 KwFXB
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 h~UJCnzS
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 u0]q`u/T
Committee on Payment System [Hong Kong Monetary Authority] =cp;Q,t'9L
支付系统委员会〔香港金融管理局〕 #7W.s!#}Dd
Committee on Unit Trusts [Securities and Futures Commission] 2d&^Sp&11
单位信托委员会〔证券及期货事务监察委员会〕 }$aNOf%:
Commodities Dealers' Deposit Fund 商品交易商按金基金 ;`j U_
Commodities Trading Commission 商品交易事务监察委员会 vm}G[
commodity 商品 8S>>7z!U
commodity classification 商品分类法 pxplWP,
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 HdCk!Fv
commodity dealer 商品交易商 !0jq6[&
commodity exchange 商品交易所 n;OHH{E{
Commodity Exchange Compensation Fund 商品交易所赔偿基金 0wvU?z%WK
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 JDhwN<0R
commodity flow method 商品流动法;商品流通法 9d\N[[Vu]R
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 S0xIvzS
commodity futures contract 商品期货合约 'Y)/~\FI
commodity market 商品市场 e_.~n<=
commodity tax 商品税 (02g#A`
commodity trading adviser 商品交易顾问 F#1kZ@nq
commodity trading adviser's representative 商品交易顾问代表 yN:>!SQ
commodity trading advisory contract 商品交易顾问合约 </ZHa:=7
commodity warrant 商品期权证 Qp+lJAY
commodity-based investment 以商品为基础的投资 q/'MS[C
common fund 共同基金 Au=kSSB
common property 分权共有财产 aBlbg3 q
common share 普通股 X_?%A54z?
common stock 普通股 az
bUc4M
Commonwealth Bank of Australia 澳洲联邦银行 Z;J`5=TS
Commonwealth Development Corporation 英联邦发展公司 /v$]X4 S`
Commonwealth Finance Ministers Conference 英联邦财长会议 (Y;'[.
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 P>W8V+l![
Commonwealth income tax 英联邦入息税 { _X#fq0}
Commonwealth Preference 英联邦特惠制 jt%WPkY:
communal property 公有财产;公有产业 (`mOB6j
communication expenses 通讯费用 U_Y;fSl>
Community Preference 欧共体特惠制 n/-N;'2J
commutation of pension 退休金的折算 |"\lL9CT
commuted gratuity 折算酬金 W-XN4:,qI
commuted pension gratuity 经折算的退休酬金 8A_TIyh?
Companies Act [United Kingdom] 《公司法令》〔英国〕 )"~=7)~<^
Companies Handbook 《上市公司手册》 V"g~q?@F
companies inspector 公司检查员 R `Q?J[e
Companies Liquidation Account 公司清盘帐户 k4mTZ}6E
Companies Ordinance: Information to be Included in a Rights Issue Prospectus _z%\'(l+
《公司条例:供股章程须载有的资料》 GfNWP
Companies Ordinance: Information to be Included in Prospectuses Regarding the Valuation of Land and Buildings 《公司条例:招股章程须载列有关土地或建筑物的评估的资料》 h@Dw'w
Companies Registration Officer 公司注册主任 ?,V;f2c
Companies Registry 公司注册处 V*uEJ6T
Companies Registry Trading Fund 公司注册处营运基金 n}5x-SxS0
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 B>aEHb
Company Formation and Enforcement Division [Companies Registry] !vrnoFVu
公司成立及条例执行部〔公司注册处〕 VY{,x;O`
company in which the public are substantially interested 由公众拥有相当权益的公司 nOr"K;C
company limited by guarantee 担保有限公司 a;yV#Y
company limited by shares 股份有限公司 auoA
company register 公司登记册 L]NYYP-
company registration fee 公司注册费 QvNi8TB
company with limited liability 有限法律责任的公司 1Kc{#+a^
company's memorandum 公司组织章程 q8tug=c
company's reserve 公司储备 {5.?'vMp
comparative advantage 比较优势;比较利益 jL2MW(d^Q
compensation 补偿金;赔偿 T-!|l7V~f
Compensation Committee [Stock Exchange of Hong Kong Limited] N$*>suQ,
赔偿委员会〔香港联合交易所有限公司〕 4SBLu%=s%
compensation from insurance 保险赔偿 J ZNyC!u
compensation fund 赔偿基金 dr>]+H=3E
compensation fund levy 赔偿基金征费 cWc$yE'
compensation rate 补偿率 ]Y$&78u8t
Compensation Review Committee 赔偿检讨委员会 E =
^-Z
compensation scheme 赔偿计划 n('VQ0b
compensation trade 补偿贸易 ;<~j)8
compensation value 补偿值 m9cj7
compensatory payment 补偿付款 ;pCG9
competition and pricing strategy 竞争与定价策略
nFVbQa~
competitive edge 竞争优势 @OrXbG7&>#
competitive price 具竞争力的价格 N~0$x,bR
competitive tender 竞争性投标 E.Pje@d
Compliance Committee [Stock Exchange of Hong Kong Limited] \O,j}O'
监察委员会〔香港联合交易所有限公司〕 uRs9}dzv
component of expenditure 开支组成部分 81cv:|"
Composite Consumer Price Index 综合消费物价指数 L1:}bH\y
composite index 综合指数
*X0K2|
composite rating 综合评级 %Ln?dF+
composite return form 综合报税表 iiQ||P}5
Composite Securities and Futures Bill 《证券及期货综合条例草案》 ^$6bs64FSm
composite tax return 综合报税表 :az!H"4W/
composition 组合成分;债务重整协议 xQZMCd
composition of earnings 收益组合成分 <vO8_2,V-
compound increase 复合增加率;复合增长率 7dsnv)(v
compound interest 复利 ws na5D6i
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 8L@UB6b\
comprador note 买办票据 jCam,$oE
comprador order 买办付款令票 &<#/&Pq/i
comprehensive income tax 综合所得税 $)Jc-V
6E
comptroller 审计主任 kKNk2!z`M
compulsory liquidation 强制清盘 7Im}~3NJG
compulsory winding-up 强制清盘 ` 3vN R"
computation 计算;计算表 e(4bx5<*
computational procedure 计算方法 =/M$
<+
computer audit programme 电脑审计程序;电脑核数程序 b^@`uDb6
concentrated position 集中持仓量 +}`p"<'u
concentration risk 资金集中风险;集中融资风险 ,2E`:#$
concept stock 概念股 n,1NJKX
concession 特许权;宽减措施;优惠 \qRjXadj
concession contract 特许经营权合约 t>m8iS>
concessionary rate 优惠率 #r-j.f}yx
concordat 协定;契约;国际监管条约 0 [*nAo
condition 条件 38OIFT
conditional endorsement 附有条件的背书 Z={UM/6w
conditional offer 有条件要约 OME!W w
conditional sale agreement 有条件售卖协议 mJ7`.
conditions of tender 投标章程 Y^T-A}?`
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》 k?z
[hZg0
conduct of business standard 业务操守准则 X*43!\
Confidentiality Understandings 保密谅解文件 /QM0.{Ypl
confirmation letter 确认书 aEV|>K=6Y'
confirmation of mail transfer 信汇证明书 n">?LN-DC
Confirmation of Payment 已缴税证明书 bEEJV F0
confirmed letter of credit 保兑信用证 g%Th_= qy
confirming bank 保兑银行 Z5{*? 2
confiscation order 没收令 l;.[W|
connected transaction 关连交易 $@lq}FQ%
consensus capitalism 共识资本主义 ~Q3WBOjn
conservative investor 保守投资者 }6yxt9
consideration 代价;对价;约因 Q';\tGy
consideration issue [listing method] 代价发行〔上市方式〕 5EVB27k
consideration other than cash 现金以外的代价 D>,$c
consignee 收货人;代售人 DtI%-I.
consignment 托运;寄售 rin >r0o
consignor 付货人;托运人;寄售人 -fx(H+
consolidated account 综合帐目 1gf/#+$\
consolidated account expenditure 综合帐目开支 w}]3jc84
consolidated balance sheet 综合资产负债表 n-L]YrDPK[
consolidated cash deficit 综合现金赤字 _.oRVYK/
consolidated cash surplus 综合现金盈余 &h_d|8
consolidated enterprises sectorial index 综合企业分类指数 9}? 5p]%
consolidated net earnings 综合净收益;综合净盈利 UEx(~>
consolidated net profit 综合净利润;综合纯利 : 8p2Jxm
consolidated policy 综合保单 dn:|m^<)
consolidated price 综合价格 hVTyv"
consolidated profit and loss account 综合损益帐;综合损益表 6i*p
+S?U"
consolidated public sector expenditure 公营部门综合开支 *m `KU+o-u
consolidated revenue account 综合收入帐 ROlzs}
consolidated shareholders' fund 综合股东资金 9;m#>a@Y
consolidation of shares 股份合并 Cb!`0%G
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 <S:,`v&Z
consortium company 财团公司 hO:)=}+H
consortium loan 银团贷款 =6L:Ix
constant dollar figure 固定币值 ^D>/wX\u
constant market price 固定市价 ;[;S_|vZ=)
constant price 固定价格 Q_UCF'f;}
constant price series 固定物价计算数列 [:/7OM
constant rate 固定比率 /cn/[O9
constituent stock 成分股 &@`H^8
constitution 章程;组织章程 3P=Eb!qtdD
construction output 建造产出量 Q>#)LHX
constructive trust 法律构定信托 Yg]FF`{p=
consultant accountant 顾问会计师 )dzjz%B)
consultant's fee 顾问费
HfZ (U5~
Consultation Paper on Proposed Regulation on Share Margin Financing *NX*/(Q
《监管股票按贷财务的建议谘询文件》 *$*nY [/5
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability ~CjmYP'o
《有关联交所检讨董事资格的程序的谘询文件》 #lLn='4
consumer behaviour 消费者行为 tZ*f~yW
Consumer Council 消费者委员会 &~D.")Dz
consumer credit financing operation 消费者信贷业务 :IOn`mRYu
consumer demand 消费者需求 x1 R!
consumer durables 耐用消费品 &T|UAM.
consumer expenditure 消费开支 ^$Me#ls!
consumer goods 消费品 $bM#\2'
consumer market 消费市场 P+_\}u;
consumer price 消费物价 L?/M2zc9Y
Consumer Price Index [CPI] 消费物价指数 bb0{-T)1
Consumer Price Index (A) 甲类消费物价指数 Z7k1fv:S^
Consumer Price Index (B) 乙类消费物价指数 ~Krg8s!F&
Consumer Price Index Classification System 消费物价指数分类法 ]h`E4B
Consumer Price Index Report 《消费物价指数月报》 .D M1Knj
Consumer Price Index series 消费物价指数系列 ~-o^eI4_
consumer price inflation 消费物价上涨 sOrY^cY;
Consumer Representative Action Fund 消费者集体诉讼基金 ~
33@H
consumer sentiment 消费意欲 Hme@9(zD.
consumer spending 消费开支;消费支出 SFm.<^6
consumption expenditure 消费开支 hVQ+
J!qD
consumption pattern 消费模式 ttJ:[ R'
consumption product 消费产品 V< 9em7
consumption tax 消费税 O!@KM;
contango 交易延期费;延期交割费;期货溢价 LRLhS<9
contingencies warrant 紧急拨款令;应急支款授权书 B'[3kJ '
contingency 应急费用;意外开支准备金 _4x[}e7KF
contingency allowance 应急准备金 nd*!`P
contingency sum 应急费用;意外开支准备金 3GuMiht5
contingent assets 或有资产 ~[bMfkc3
contingent debt 或有债权;待确定债务 !x!L&p
contingent interest 待确定的权益 _dRn0<#1(k
contingent liabilities 或有负债 J6?_?XzToT
contingent profit 或有利润 ^ZViQ$a"h;
contingent right 或有的权利 d$G%F $BTs
continue to hold a deposit 继续持有存款 XDv7#Tv_wv
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 C[/Uy
continuing rent 连续租金 l1.Aw|'D
continuing trustee 留任受托人 HS|g
continuous licensing system 长期持牌制度 P\G C8KV]
Continuous Net Settlement System [CNS System] 持续净额交收系统 q;He:vX
contra account 对销帐户 WZy6K(18"'
contra flow 资金回流 e]L3=R;
contra item 对销项目 ]jT[dX|?
contra transfer 对销转拨 @bVh?T0~F,
contract 合约 |2c!t$O@v
contract for difference 差价合约 SBB
bniK-
contract for service 服务合约 5qAE9G!c
contract for settlement 平仓合约 2H32wpY
,l
contract note 成交单据 f<t*#]<