C: *"?l ]d
$$|rr G
calendar year figure 历年数字 qLn/2
call 催缴通知;认购期权 +T|JK7
call deposit 通知存款;活期存款 U`R5'Tf;
call loan 短期同业拆借;通知贷款 ZZ2vvtlyG
call margin 补仓;追加保证金 `Nz/Oh7
call market 短期同业拆放市场 /oR0+sH]
call money 短期同业拆借;活期贷款 Dv| #u|iw
call option 认购期权;看涨期权 @mOH"acGn?
call price 赎回价格;提前赎回价 RQ vft
call warrant 认购认股权证;回购认股权证 i6dHrx]:,
callable share 可收回股份;可兑付股份 "+kL)]
called up share capital 已催缴股本 iHeN9 cl
Canadian Dollar [CAD] 加拿大元 z:8eEq3w
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 3h;{!|-3
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 <sWprR
cancellation price 取消费 h1B? 8pD
cap 上限 qaiNz S@q
capital 资本;资金 &+Z,hs9%
Capital Accord 《资本协定》 !\zWF
capital account 资本帐;非经常帐 ?5C!<3gM)
capital account commitment balance 资本帐承担额结余 LPZF)@|`
Capital Adequacy Directive [CAD] 《资本充足指引》 V=R 3)GC
capital adequacy ratio [CAR] 资本充足比率 P\yDa*m
capital allowance 资本免税额 {P*pkc
capital alteration 资本变更 ah+~y,Gl
capital and liabilities ratio 资本负债比率 C7rNV0.Fq
capital and liquidity requirement 资本与流动资金的规定 E@@5BEB ~
capital appreciation 资本增值 'Y*E<6:
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〕 ',Y.v"']4
capital assets 资本资产 '8Q]C*Z
capital at risk 风险资本 xbdN0MAU
capital base 资本基础;资金基础 rM`X?>iT+
capital charges 资本支出;资本费用 ![`Ay4AZ@a
capital commitment 资本承担 vI:;A/&
capital contribution certificate 出资证明书 jr)1(**
capital convergence 划一资本充足比率 'FqQzx"r
capital cost 资本成本;建设成本;建设费用 Huy5-[)15
capital cover 资本保证 k.5u
capital deficit 资本亏绌;资本赤字 YPU*@l>
capital divided into shares 资本分成股份 5:pM4J
capital element 资本因素;资本部分 QKyo`g7
capital equipment 资本设备 pf1BN@
t
capital expenditure 资本开支;非经常开支 61SlVec*o8
capital expenses 资本费用 o|>'h$
capital financing 筹集资本;以非经常收入支付非经常开支的结算 Sh/T ,
capital flow 资金流量 3kw,(-'1
capital formation 资本形成;集资 f[@77m*
capital formation figure 资本组合数字 XG}C+;4Aw
capital fund 资本基金 &M46&^Jho
capital gain 资本增益;资本增值 kStnb?nk
capital gains tax 资本增值税 5Sm}nH
capital goods 资本财货;资本货物 GR&z,
capital grant 非经常补助金;非经常拨款;建设补助金 .:@Ykdm4I
capital grant cycle 建设补助金周期 fKeT,U`W
capital injection 注入资本;注资 GGNvu)"
capital input 投入资本 Bzkoo J
capital intensity 资本密集度 8K.R=
capital intensive 资本密集 aoTM
capital investment 资本投资 dYT%
Capital Investment Fund 资本投资基金 >pU$wq|i
capital loss 资本损失 ^Y=\#-Dd
capital maintenance 资本保值;资本保留 k3u"A_"c
capital market 资本市场;资金市场 G0/4JSH
capital market instrument 资本市场票据 [<2<Y
capital money 资本款项 P^A!.}d
capital money subject to a trust 信托财产资本 {9?Jj A
capital movement 资本流动 uD}2<$PP
capital nature 资本性质 fmQ_P.c
capital outlay 资本支出 iL7DRQ1
capital portion 资本部分 R9'b-5q
capital profit 资本利润 Jy)KqdkX+
capital project 基本工程项目;非经常开支项目 OBMTgZHxv
capital receipt 资本收入 kO,zZF&
capital redemption 资本赎回 )k\H@Dy%$
capital redemption business 资本赎回业务 +1uF !G&l
capital redemption contract 资本赎回合约 U7K,AflK?M
capital redemption reserve 资本赎回储备 m+b):
capital reduction 资本减缩;减资 ?%O(mC]u&
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] syWG'(>
股本削减计划〔香港联合交易所有限公司〕 O#F
capital repayment 偿还资本 Q9~*<I> h;
capital reserve 资本储备;后备资本 =:&ly'QB&
capital revenue 资本收益;非经常收入 w\(.3W7
capital spending 资本开支;资本支出;非经常开支 NL!u<6y
capital stock 股本 ABQa 3{v
capital stock subscription 认缴股本;认购股本 OjFLPGRCh
capital subsidy 建设津贴;基本建设津贴 /q<__N
capital subvention 非经常资助金 &:/hrighH
capital sum 资本额 TV<'8L
capital tax 资本税 =7w\
7-.m
capital transfer tax 资本转移税 9Xj7~,
capital turnover 资本周转率 19HM])Zw\
capital value 资本价值 ur3(HL
capital works project 基本工程项目 [NaN>BZ?
Capital Works Reserve Fund 基本工程储备基金 !qv ea,vw
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 (MR_^t
capitalization 资本化;资本总额 zfc'=ODX
capitalization of interest 利息化作本金 SW*"\X;
capitalized interest 化作本金的利息 :ctu5{"UJ
capitalized loan 转作资本的贷款 _oHNkKQ
capitalized value 资本还原值;资本化价值 [#l*_0
capitation grant 按人计算的补助金 MXw hxk#E
captive insurance business 专属自保保险业务 Q?nN!eT
car insurance 汽车保险 U*i{5/$
Caribbean Development Bank 加勒比开发银行 qu-B|
MuOa
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] ~tBYIkvWT
意大利嘉利堡银行 {l>yi
cartel 同业联盟;卡特尔 $*AYcy7
cartelized rates system 联营式利率制度 o$#G0}yn
cash 现金;现款 -&3hEv5
cash accounting system 现金会计制度 4? ICy/,U-
cash acquisition 以现金投资所得的资产 X.Rb-@
cash allowance 现金津贴 `}(b2Hc>
cash assets 现金资产 Jz7!4mu
cash at bank 银行现金;银行存款 e8pG"`wM8
cash balance 现金结余 i>D.!x
cash basis 现金收付制;收付实现制 qyF{f8pzq
cash basis accounting 现金收付制会计;收付实现制会计 luo
cash bonus 现金红利 vd[}Gd
cash book 现金出纳帐;现金簿 ]~aF2LJ_q
cash client 现金客户 8vMG5#U[
cash commission rebate 现金回佣 <J`0mVOX
cash compensation 现金补偿 g'H$R~ag
cash contribution 现金承担额;现金分担额 G_0(
|%
cash cost 直接费用;现金成本 n;@bLJ$W
cash coupon 现金礼券 d Vj_8>
cash credit 现金信贷 z2g3FUTX)b
cash deficit 现金赤字 tKuVQH~D
cash deposit and withdrawal 现金收支 yKa{08X:
cash disbursement journal 现金支出日记簿 4Uphfzv3D
cash disbursement slip 现金支出传票;现金支出单 o=50>$5jlS
cash flow 现金流量;银根 EK;YiJ
cash flow lending 流动现金放款;无抵押融资
vr6MU<
cash flow statement 现金流量表;现金流动表 cd(GvX'
cash flow surplus 现金流量盈余 vgsJeV`}I
cash in hand 库存现金;手头现金 V!lZ\)
cash in till 备用现金 lr`&mZ( j
cash in transit 运送中现金;在运现金 qAn! Rk A
cash input 投入现金 Ov-icDMm
cash input figure 现金投入数字 OW3sS+y
cash limit 现金支出限额;现金限额 w2
a1mU/
cash margin 现金保证金 >4#)r8;dx
cash market 现货市场;现金交易市场 Y0x%sz5
cash offer 现金要约;现金补偿额 5Ow[~p"l<
cash payment 现金付款;现金支付 vR s,zL$W
cash position 现金头寸 hp#W9@NR
cash price 现金价格 8n'B6hi
cash receipts journal 现金收入日记簿 (Tn- >).AO
cash receiving slip 现金收入传票;现金收入单 do*EKo
cash settlement 现金结算 wN;^[F
cash surplus 现金盈余 N'^&\@)xiU
cash with order 订货付现;凭票即付 M}yDXJx
cashier's order 银行本票 r [4tPk
cashier's order outstanding 未承兑的银行本票 M%ICdIc'
cash-limited subhead 有现金支出限额的分目 ` :o4'CG
cash-sweep 现金彩票活动 9QDFEYG
casual client “散客”;“散户” Xc?&_\. +
CCASS Depository 中央结算系统证券存管处 y~q8pH1
CCIC Finance Limited 中芝兴业财务有限公司 T)H{
cedant 分出者 H5Z$*4%G
ceding company 分出公司 q35f&O;
ceding insurer 分出保险人 Jtr"NS?a]
ceiling 上限 syaPpM
Q-
ceiling price 最高限价 =<?+#-;p
central bank 中央银行 d@5[B0eH
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 -_1>C\h"
central banking 中央银行业务 8=NM|i
central banking function 中央银行职能 gj*+\3KO@a
Central Clearing and Custodian System 中央结算及托管系统 1JztFix
Central Clearing and Depository System 中央结算及存管系统 aX5
z&r:{
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 5]AC*2(
central clearing house 中央结算所 #vti+A~n,4
central clearing system 中央结算制度;集体交收系统 - `p4-J!Fy
central custody system 中央托管系统 ] Hzt b
central depository 中央存管处 L*&p!
central depository system 中央证券存管制度 IIn"=g=9
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 G/7cK\^u
central rate 中央汇率;中心汇率 IOqwCD[
Central Registration Hong Kong Limited 香港中央证券登记有限公司 uI1q>[
Central Tender Board 中央投标委员会 `< xn8h9p
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 "|q qUKJZ
centralized budgetary and payments system 集中预算及支付制度 orWbU
UC
centred 12-month moving average 十二个月定位移动平均数 ;[M}MFc/`
certificate of approval 批准证明书 7Rd'm'l)
certificate of beneficial entitlement to property 资产权益证书 {bJ`~b9e
certificate of compliance 合格证明书;合约完成证明书 4nh>'v%pD
certificate of deposit [CD] 存款证 >`A9[`$n
certificate of exemption from estate duty 豁免遗产税证明书 n:yTeZ=-s4
certificate of incorporation 公司注册证书;法团注册证书 ;c4gv,q@
certificate of incorporation of registered trustees 注册受托人法团证书 &Low/Y'.jJ
certificate of indebtedness [CI] 负债证明书 s'%R
certificate of insurance 保险证书 8W,Jh8N6
certificate of interest 权益证明书;息票 J&.{7YF
certificate of means 资产证明书 PIdikA
certificate of participation 参与证明书 ?4q4J8j
certificate of payment of profits tax 缴付利得税证明书 ;[=8B\?
certificate of preference 特惠税证 BqD'8zLD
certificate of rateable value 应课差饷租值证明书 Rb%8)t
x
certificate of registration 登记证书;注册证明书 auK?](U
certificate of satisfaction 清偿证明书 'VzP};
certificate of transfer 转让证明书 q|!-0B@
certificate to bearer 不记名证明书 e=B|==E10M
certification 核证 6L"%e!be6
certification fee 核证费 Z0Vl+
certified cheque 经银行证明可兑现的支票 |mGFts}0o'
certified public accountant [CPA] 执业会计师 $}>+kHoT{
certified statement 经证明的报表 +@p%
p
cessation of business 停业 mLP.t%?#
cession 分保 y5*Z3"<
C.F. Finance Company Limited 浙一财务有限公司 =a@j=
chance 机会;中彩机会 x{n`^;Y1
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 l5Gq|!2yxD
change of domicile 迁册 P<X\%_Iat
change to estimates 修订预算 n1ly
y0%u
change to the approved estimates of expenditure 核准开支预算的变动 G9xmmc
charge 费用;押记;抵押 :6vm+5!
charge number 税单号码 4^WpS/#4
charge on assets 资产的征税 E\as@pqo\p
charge upon general revenue 从政府一般收入中拨款支付 mOy^vMa
chargeable 可予征收;应课税的 @+Si?8\
chargeable agreement for sale 可予征收印花税的买卖协议 BJM.iXU)[
chargeable income 应课税入息 `*_mP<Ag
chargeable normal trading receipt 应课税的一般营业收入 [lWQ'DZ
chargeable profit 应课税利润 lDYyqG4
chargeable to tax 应课税 VF?<{F
charged to... 记入……帐目 [RLN;(0n
chargee 承押记人 =5/9%P8j9
charge-holder 受押人 8<8:+M}
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 pTPi@SBaP{
charging order 押记令 lI *o@wQg
chargor's right 押记人的权利 = \'}g?
charitable donation 慈善捐款 n
`&/D
charitable trust 慈善信托 ==3dEJS
charity property 慈善财产 Tn*9lj4
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 pWK(z[D
charter 章程;特许权 /&
Jan:
charter of incorporation 成立章程 HCyv ]LR
chartered accountant 特许会计师 ts\5uiB<%
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 MZSy6v
Chartered Institute of Public Finance and Accountancy [United Kingdom] \;qW 3~
特许公共财政及会计学会〔英国〕 i;/5Y'KZ
charterer 承租人 xJ>fm%{5
Chase Manhattan Asia Limited 美国大通亚洲有限公司 OBOtu u.
Chase Manhattan Bank 美国大通银行 p"n$!ilbm
chattels 实产 9 7GV2]-M
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 >O*IQ[r-
Che Hsing Finance Company Limited 浙兴财务有限公司 CE#gfP
check-and-balance system 制约平衡制度 F`gi_;c
Chekiang First Bank Limited 浙江第一银行 *=]&&<
cheque 支票 ^(vs.U^U<
Chiao Yue Finance Company Limited 侨裕财务有限公司 Gft%Mq
v
Chiba Bank, Ltd. 千叶银行 v!<gY
m&
Chicago Board of Options Exchange 芝加哥期权交易所 sf)EMh3Z
Chicago Board of Trade 芝加哥交易所 L ^q""[
Chicago Mercantile Exchange 芝加哥商品交易所 cq}EZ@ .
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 `A w^H!
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 *5%d XixN
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 =Je[c,&j$?
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 tnH2sHby
child allowance 子女免税额 Al}6q{E9+8
China & South Sea Bank Limited 中南银行 `UD/}j@
China Affairs Committee [Hong Kong Futures Exchange Limited] /|tJ6T1LrB
中国事务委员会〔香港期货交易所有限公司〕 ad*m%9Y1Q
China concept stock 中国概念股 W-mQjJ`,B
China Construction Bank 中国建设银行 B:'J`M"N
China Development Division [Stock Exchange of Hong Kong Limited] 0AZ")<^~7
中国发展科〔香港联合交易所有限公司〕 ZCmgs4W!
China Economic News 《中国经济新闻》 LAB=Vp1y3[
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 mq@6Q\Z+
China State Bank Limited 国华商业银行 iiT"5`KY
Chinatrust Commercial Bank, Limited 中国信托商业银行 * @ 3Ag(
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 K#6P}tf
Chinese Bankers Club, Hong Kong 香港银行华员会 )c8rz[i
Chinese Banks' Association 香港华商银行公会 fmU {
Chinese Gold and Silver Exchange Society 金银业贸易场 8(pp2r lR
Chinese New Year bonus 年奖;年终花红 1S{D6#bE
chit fund 银会 &"yx<&c}
Chiyu Banking Corporation Limited 集友银行有限公司 y0sR6TY)f
Chiyu Finance Company Limited 集友财务有限公司 Uwf+
Cho Hung Finance Limited 朝兴金融有限公司 yv t.
choses in action 无形动产;据法权产 L
6c 40
chronological book 序时帐簿 >V-A;S:
Chubu Securities Finance Company 中部证券金融公司 [@VP?74
Chung Khiaw Bank Limited 崇侨银行 */sS`/Lx
Chung Nan Finance Company Limited 中南财务有限公司 ^E;kgED5
Chuo Trust & Banking Co., Ltd. 中央信托银行 U#lCj0iUt,
Chuo Trust Asia Limited 中央信托亚洲有限公司 IwQ"eUnK
Citibank, N.A. 万国宝通银行 eD,.~Y#?=
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 _zY#U9
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 &dqLP95
Citicorp International Limited 万国宝通国际有限公司 ur)9x^y
civil debt 民事债项 Of*Pw[vD
Civil Service Pension Reserve Fund 公务员退休金储备基金 &S~zNl^m
claim 申索;索偿;债权 _
TiuY
claim equalization fund 申索平衡基金 wH>a~C:
claim for refund of property tax 申请发还物业税 VCV"S>aVf
claim of debt 债权申索 aS{|uE]
claim on bank 对银行的债权 l3Xfc2~ 2
claim to dividend 摊还债款申索 Sc\*W0m
claimant 申索人;索偿人 u(@$a4z
claims statistics 申索统计数字 $ `ov4W
class of insurance business 保险业务类别 zd2)M@
class of property 财产类别 I(i}c~R
claw-back 递减率
~ksi</s
clearance cost 清拆成本 KaPAa:Q
clearing 结算;票据交换;清算 :flx6,7D
clearing account 结算帐户 @i2E\}
clearing and settlement system 结算和交收系统 CDsSrKhx
clearing balance 结算差额 ,]bhy p
clearing bank 结算银行 :ci5r;^
clearing cheque 交换支票 \hTm)-FP
clearing house 结算所;票据交换所 &5\iM^
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 6 eLR2
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 C[ NSkr
clearing member 结算会员 Lt u'W22
Clearing Members' Fund 结算会员基金 e|)hG8FlF
clearing participant 结算参与者 CyJEY-
clearing rebate 结算费用的回佣 95ZyP!
Clearing Rules [SEHK Options Clearing House Limited] T$>WE= Y
《结算规则》〔联交所期权结算所有限公司〕 9]k @Q_
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 h}[-'>{
Clerk to the Board of Review 税务上诉委员会书记 3
}duG/
client 客户;委托人;当事人 \nXtH}9ZF
client agreement 客户协议 =$u!
59_dE
client confidentiality 客户保密的责任 <CS(c|7
client money 客户款项 j_K4;k#r
client statement 客户结单 @Xt*Snd
clients fund 客户资金 T. }1/S"m
close 结算;收市;收盘 bGN:=Y'
close a position 平仓;轧平头寸 6Y^23W F
close company 股份不公开的公司 nr95YSH
close higher 收市时价位较高 ,c;Kzp>e
close lower 收市时价位较低 ?^7t'`zk
close mixed 收市时荣辱互见 aRj9E}
close of exchange 交易所停市 '=39+*6?
close of financial year 财政年度终结 I@T8Iv=
close out 平仓 Z_$%.
close out a long position 平长仓 C^O
VB-
close out a short position 平空仓 Y1OCLnK~
close steady 收市时价格稳定 +[M6X}
TQ
close the gap 弥补差距 urbp#G/>
closed position 平仓 P@Hs`=
closed-end investment corporation 股份固定的投资公司 "i
nd$Z`c
close-out price 抛售价格 U_Vs.M.p
closing account 决算帐户 `tBgH_$M
closing balance 期终结余;收市结余 .k#U]M
closing price 收市价;收盘价 >=qf/K+#
closing quotation 收市价;收市行情 @Pm>sY}d<I
closing rate 收市汇价;收盘汇率 $:8x(&+/@
closing transaction 平仓交易 V\>K]mwD
clothing levy 成衣税 1ct;A_48
club deposit 零存整付存款 /$i.0$L
Code of Aid 《资助则例》 vUN22;Z\
Code of Banking Practice 《银行营运守则》 %P<hW+P!
Code of Best Practice [Stock Exchange of Hong Kong Limited] {>}!+k
-`
《最佳应用守则》〔香港联合交易所有限公司〕 aT{_0m$G10
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〕 -z-C*%~
Code of Conduct for Persons Registered with the Securities and Futures Commission *F+KqZ.2
《证券及期货事务监察委员会注册人操守准则》 g,Lq)'N;O
code of practice 实务守则;经营守则;执业守则 lG9bLiFY
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 eX?OYDDC0j
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 Tl%`P_J)-S
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 02f~En}>6
Code on Pooled Retirement Funds 《集资退休基金守则》 4QH3fTv
Code on Share Repurchases [Share Repurchase Code] !02`t4Zc-
《公司购回本身股份守则》〔《股份购回守则》〕 ~Y `ldL
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 .7Dtm<K#
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 lsJSYJG&
co-debtor 共同债务人 LzG%Z1`
co-financing scheme 共同融资计划 Z~AO0zUKY
cognizance 证明令 &TnS4O
coin 硬币 S*==aftl(
coin replacement programme 硬币取缔计划 ];VA!++
coin set 套装硬币 Q!o'}nA
coinage 硬币 -C;^3R[
O
Coinage Security Fund 硬币发行基金 m!gz3u]rN
cold call 主动与准客户接触 wVX[)E\J
collapse in prices 价格下泻;价格下挫;价格暴跌 :{PJI,
collateral 抵押品 r(6Y*<
collateral bond 担保债券 GOj-)i/_
collateral loan 抵押贷款 ot,jp|N>f~
collateral security 附属抵押品 QCD.YFM
collection 征收;收取 EOIN^4V"
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 cbNTj$'b2u
collection of betting duty 收取博彩税 q]\:P.x!>
Collection Office [Inland Revenue Department] 收税处〔税务局〕 fX(3H1$"
collective consumption 集体消费 {'NZ.
Collector 收税主任 ls_'')yp
Collector of Rates 差饷征收官 cL-[ZvyVX
Collector of Stamp Revenue 印花税署署长 }QN1|mP2
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 JUsQ,ETn
combined surplus 合并盈余 ~d
o9;8v
combined visible and invisible trade account 有形及无形贸易合并帐目 Sj-n;F|=X
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 spGb!Y`mR
commemoration coin 具纪念性的硬币 5 f@)z"j
commencement of winding-up 清盘开始 ?L5zC+c!
commerce and industry sub-index 工商分类指数 pf2[,v/
commercial activity 商业活动 b[sx_b
commercial bank 商业银行 XtXEB<4Z
Commercial Bank Act of Norway 《挪威商业银行法》 8Ry3`ct
Commercial Banks Law 《商业银行法》 &x=.$76
commercial borrowing 商业借款 F<ZYh
Commercial Code of Japan 《日本商法》 =qoWCmg"&
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 ls?~+\Jb
commercial invoice 商业发票 3oBtP<yG.
commercial letter of credit 商业信用证 bh s5x
commercial loan 商业贷款;商业放款 :I"2V
commercial paper 商业票据 I.WvLLK2
commercial paper market 商业票据市场 XQrF4l
commercial registry 商业登记处 4{}FL
commercial return 商业回报 9?A)n4b;
commercial sale 商业销售 aB*Bz]5;E
commercialization 商品化 5<iV2Hx
commercially viable 具商业利益;有利可图 )mI 05
Commerzbank AG 西德商业银行 }Q)#[#e
commission 佣金;委员会 ~t@cO.c
Commission des Operations de Bourse of France 法国证券事务监察委员会 \6S7T$$ 1m
commission house 佣金行;代办行 nxY\|@
commission payable 须付的佣金 A|CmlAW~^
commission rebate 佣金回扣 *]. 7dec/
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 sW Qfr$^A
Commissioner of Banking 银行监理专员〔银监专员〕 `uq8G
Commissioner of Estate Duty 遗产税署署长 A;G;^s
Commissioner of Inland Revenue 税务局局长 @d^Grm8E
Commissioner of Insurance 保险业监理专员 F;>V>" edl
Commissioner of Rating and Valuation 差饷物业估价署署长 u~r=)His
commitment 承担;已承担的开支;承担额;承担项目 K#l:wH_
commitment fee 承诺费 _ ?TN;
Committee of the Hong Kong Association of Banks 香港银行公会委员会 @v$Y7mw3D
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会
bo<~jb{
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 q?,).x
nN
Committee on Payment System [Hong Kong Monetary Authority] kJWn<5%ayg
支付系统委员会〔香港金融管理局〕 $[9%QQk5<L
Committee on Unit Trusts [Securities and Futures Commission] 9TU88]
单位信托委员会〔证券及期货事务监察委员会〕 E_gD:PPU5
Commodities Dealers' Deposit Fund 商品交易商按金基金 t![7uU.W
Commodities Trading Commission 商品交易事务监察委员会 fs|)l$Rd
commodity 商品 UN7EF/!Zz
commodity classification 商品分类法 zUDg&-J3
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 !*/*8re
commodity dealer 商品交易商 Nw:GCf-L
commodity exchange 商品交易所 \Lq h j
Commodity Exchange Compensation Fund 商品交易所赔偿基金 Y}@&h!
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 g(nPQOs$u
commodity flow method 商品流动法;商品流通法 9Q
-HeXvR
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 8{Q<N%Jnu
commodity futures contract 商品期货合约 E^Y#&skXp3
commodity market 商品市场 #:%&x@@c3P
commodity tax 商品税 {qDSPo
commodity trading adviser 商品交易顾问 jy7\+i
commodity trading adviser's representative 商品交易顾问代表 MtM%{=&_
commodity trading advisory contract 商品交易顾问合约 y9_V
commodity warrant 商品期权证 ~aw.(A?MI
commodity-based investment 以商品为基础的投资 Dw|}9;5:A
common fund 共同基金 uzXCIv@
common property 分权共有财产 iz5CAxm
common share 普通股 '#!
gh?
common stock 普通股 vrl;"Fm+
Commonwealth Bank of Australia 澳洲联邦银行 d[[]PX
Commonwealth Development Corporation 英联邦发展公司 cD@(/$wt
Commonwealth Finance Ministers Conference 英联邦财长会议 .=U#eHBdAQ
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 Pnw]Tm}g
Commonwealth income tax 英联邦入息税 ~"dA~[r
L
Commonwealth Preference 英联邦特惠制 4p e'06:
communal property 公有财产;公有产业 RFKtr
communication expenses 通讯费用 YW-usvl&
Community Preference 欧共体特惠制 m%rd0=}57
commutation of pension 退休金的折算 \:R%4w#Jv
commuted gratuity 折算酬金 ,9?BcD1
commuted pension gratuity 经折算的退休酬金 ai}mOyJs
Companies Act [United Kingdom] 《公司法令》〔英国〕 8][nmjk0
Companies Handbook 《上市公司手册》 X$%'
companies inspector 公司检查员 QU#w%|
Companies Liquidation Account 公司清盘帐户 d^/3('H6
Companies Ordinance: Information to be Included in a Rights Issue Prospectus -HQQw$
《公司条例:供股章程须载有的资料》 z,|r*\dw
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》 bAsYv*t%r
Companies Registration Officer 公司注册主任 :s=NUw_^
Companies Registry 公司注册处 .ELGWF`>
Companies Registry Trading Fund 公司注册处营运基金 ,l%CX.9
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 c _\YBe]wJ
Company Formation and Enforcement Division [Companies Registry] ;V@WtZv
公司成立及条例执行部〔公司注册处〕 %lL.[8r|
company in which the public are substantially interested 由公众拥有相当权益的公司 ]d55m /(
company limited by guarantee 担保有限公司 Ok{*fa.PK
company limited by shares 股份有限公司 $J4 *U
company register 公司登记册 IOTR/anu
company registration fee 公司注册费 I6~pV@h^=
company with limited liability 有限法律责任的公司 2<li7c59
company's memorandum 公司组织章程 @HT% n
company's reserve 公司储备 aF8fqu\
comparative advantage 比较优势;比较利益 jNu9KlN
compensation 补偿金;赔偿 Yv
hA_v
Compensation Committee [Stock Exchange of Hong Kong Limited] "b?v?V0%C
赔偿委员会〔香港联合交易所有限公司〕 e }mD]O}
compensation from insurance 保险赔偿 K )[]fm
compensation fund 赔偿基金 h"`ucC8X
compensation fund levy 赔偿基金征费 |}23>l7
compensation rate 补偿率 `(T,+T4C5k
Compensation Review Committee 赔偿检讨委员会 v. %R}Pa
compensation scheme 赔偿计划 Xf0M:\w=M
compensation trade 补偿贸易 Y;nZ=9Sw
compensation value 补偿值 Z1zVwHa_
compensatory payment 补偿付款 "~E[)^ANxD
competition and pricing strategy 竞争与定价策略 ,PlO8;5]
competitive edge 竞争优势 .e3NnOzyxS
competitive price 具竞争力的价格 `L:CA5sBud
competitive tender 竞争性投标 )X04K~6lY
Compliance Committee [Stock Exchange of Hong Kong Limited] :z}MIuf
监察委员会〔香港联合交易所有限公司〕 El<]b7
component of expenditure 开支组成部分 .b\$MZ"(
Composite Consumer Price Index 综合消费物价指数 0MV>"aV
composite index 综合指数 #G|qD
composite rating 综合评级 7:Ax(El
composite return form 综合报税表 ;_8#f%Y#R
Composite Securities and Futures Bill 《证券及期货综合条例草案》 VQY&g;[d
composite tax return 综合报税表 pkP?i5,
composition 组合成分;债务重整协议 e'~Zo9`r6
composition of earnings 收益组合成分 5'0xz.)!
compound increase 复合增加率;复合增长率 qs|mj}?
compound interest 复利 .7zK@6i
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 TqNadHQ
comprador note 买办票据 b'P eH\h{
comprador order 买办付款令票 79nG|Yj|\
comprehensive income tax 综合所得税 ~UyV<
comptroller 审计主任 ktK_e
compulsory liquidation 强制清盘 <Gav5Rc
compulsory winding-up 强制清盘 iY`%SmB
computation 计算;计算表 MWI4Y@1bS
computational procedure 计算方法 PpV'F[|,r
computer audit programme 电脑审计程序;电脑核数程序 tS|9fBdCs
concentrated position 集中持仓量 Ys
-T0
concentration risk 资金集中风险;集中融资风险 ,\X@~j
concept stock 概念股 >a"Z\\dF
concession 特许权;宽减措施;优惠 GQ*wc?f3
concession contract 特许经营权合约 u4.ngjJ
concessionary rate 优惠率 ,B08i
o-
concordat 协定;契约;国际监管条约 SaC d0. h
condition 条件 7uT:b!^f[
conditional endorsement 附有条件的背书 aUxGzMZ
conditional offer 有条件要约 Kh(ZU^{n
conditional sale agreement 有条件售卖协议 .U"8mP=&
conditions of tender 投标章程 7~9S 9
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》 ygeDcnvR]
conduct of business standard 业务操守准则 U`,0]"Qk
Confidentiality Understandings 保密谅解文件 \(VTt|}By$
confirmation letter 确认书 bfA=3S"0
confirmation of mail transfer 信汇证明书 _FXZm50\g{
Confirmation of Payment 已缴税证明书 ]E_h
confirmed letter of credit 保兑信用证 <WjF*x p
confirming bank 保兑银行 )>b.;
confiscation order 没收令 6}4'E
connected transaction 关连交易 >RPd$('T
consensus capitalism 共识资本主义 ONx(]
conservative investor 保守投资者 O@MGda9_;
consideration 代价;对价;约因 T|6jGZS^|W
consideration issue [listing method] 代价发行〔上市方式〕 !iH-#B-
consideration other than cash 现金以外的代价 4&xZ]QC)O5
consignee 收货人;代售人 PlF87j (
consignment 托运;寄售 8i|w(5m;
consignor 付货人;托运人;寄售人 |l&vkRrN
consolidated account 综合帐目 -:Fe7c
consolidated account expenditure 综合帐目开支 SF}<{x_
consolidated balance sheet 综合资产负债表 U7doU' V/
consolidated cash deficit 综合现金赤字 i:rFQ8I
consolidated cash surplus 综合现金盈余 )'/|)
consolidated enterprises sectorial index 综合企业分类指数 umF
Z?a
consolidated net earnings 综合净收益;综合净盈利 .fN"@l
consolidated net profit 综合净利润;综合纯利 &j?#3Qt'_
consolidated policy 综合保单 zrR`ecC(b
consolidated price 综合价格 w^L ta
consolidated profit and loss account 综合损益帐;综合损益表 gzBy?r> r
consolidated public sector expenditure 公营部门综合开支 |u0(t,T
consolidated revenue account 综合收入帐 AtU v71D:
consolidated shareholders' fund 综合股东资金 (Fynok
consolidation of shares 股份合并 QU%I43
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 YX=2jI
consortium company 财团公司 BBH0OiV=
consortium loan 银团贷款 +j(d| L\
constant dollar figure 固定币值 j=*l$RG
constant market price 固定市价 p/JL9@:'
constant price 固定价格 =8r 0 (c
constant price series 固定物价计算数列
%ObLWH'
constant rate 固定比率 AS E91T~
constituent stock 成分股 >ELlnE8
constitution 章程;组织章程 }"|"Q7H
construction output 建造产出量 e{X6i^%
m_
constructive trust 法律构定信托
c1$ngH0
consultant accountant 顾问会计师 u5 {JQO
consultant's fee 顾问费 89n:)|rWq
Consultation Paper on Proposed Regulation on Share Margin Financing 6(]tYcC
《监管股票按贷财务的建议谘询文件》 h Ggx
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability 0dA7pY9
《有关联交所检讨董事资格的程序的谘询文件》 d0aC Y
consumer behaviour 消费者行为 : p{+G
Consumer Council 消费者委员会 @g2cC
consumer credit financing operation 消费者信贷业务 %9k!A]KD
consumer demand 消费者需求 {cB+mh;mJ>
consumer durables 耐用消费品 0{[m%eSK'
consumer expenditure 消费开支 {K4+6p
consumer goods 消费品 JYrY[',u
consumer market 消费市场 [q_`X~3
consumer price 消费物价 txZ?=8j_Y
Consumer Price Index [CPI] 消费物价指数
vj51
g@
Consumer Price Index (A) 甲类消费物价指数 ZA Jp%
Consumer Price Index (B) 乙类消费物价指数 masT>vM
Consumer Price Index Classification System 消费物价指数分类法 k% sO 0
Consumer Price Index Report 《消费物价指数月报》 is1' s[
Consumer Price Index series 消费物价指数系列 7_.11$E=H
consumer price inflation 消费物价上涨 -6tgsfEr
Consumer Representative Action Fund 消费者集体诉讼基金 4Ue_Y'LmM
consumer sentiment 消费意欲 q}/WQ]p} <
consumer spending 消费开支;消费支出 uKz,SqX
consumption expenditure 消费开支 i
`s|,"0o
consumption pattern 消费模式 H;U)b{
consumption product 消费产品 Mn$]I) $
consumption tax 消费税 3m>+-})d
contango 交易延期费;延期交割费;期货溢价 *[r!
contingencies warrant 紧急拨款令;应急支款授权书 tG8jFou
contingency 应急费用;意外开支准备金 ~go
fQ
contingency allowance 应急准备金 yfjK2
contingency sum 应急费用;意外开支准备金 &K43x&mFF
contingent assets 或有资产 uQ=^~K :Z~
contingent debt 或有债权;待确定债务 )J_\tv
contingent interest 待确定的权益 26dUA~|KJ
contingent liabilities 或有负债 S@}1t4Ls:
contingent profit 或有利润 "]m+z)lWd
contingent right 或有的权利 Vo9F
continue to hold a deposit 继续持有存款 ly4s"4v
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 P7 ]z
continuing rent 连续租金 Q~MC7-n>
continuing trustee 留任受托人 Q.9qImgN
continuous licensing system 长期持牌制度 5GA\xM-
Continuous Net Settlement System [CNS System] 持续净额交收系统 LAP6U.m'd
contra account 对销帐户 6ns! ~g@
contra flow 资金回流 kM'"4[,nz
contra item 对销项目 "F3]X)}
contra transfer 对销转拨 HxBm~Lcqy
contract 合约 :LWn<,4F&
contract for difference 差价合约 {TOmv
contract for service 服务合约 h'i{&mS_b
contract for settlement 平仓合约 nLwiCfe
contract note 成交单据 zW}[+el}
contract of copartnery 合伙合约 iweD
@b
contract of indemnity 弥偿合约 'S<%Xm
contract of insurance 保险合约 L>!8YUz7p$
contract of reinsurance 再保险合约 TDg@Tg0
contract price 合约价格 :qR=>n=
contracting party 订约人;立约人;缔约国 ]Ni;w]KE
contractual agreement 合约协议 &SAH2xR
contractual commitment 合约承担 \XF}?*8
contractual joint venture 合约式联营企业 |+:h|UIUQ
contractual mutual fund 合约互惠基金 (=16PYs
contractual right 合约权利 2[B4f7
contractual savings fund 合约储蓄基金 SR^_cpZoi
contributed surplus 实缴资本盈余 kF{*(r=.o
contribution 出资;供款;捐款;分担款项 &(zfa&j|
contribution account 供款帐户 aZet0?Qr
contribution to gross domestic product 在本地生产总值中所占比率 Aj9Ji"18za
contribution to investment 出资额 hKNY+S})g
contribution to pension fund 退休金供款 ~"lJ'&J}
contributor 供款人;出资人;捐助人 v[TYc:L=
contributory 分担人 ~1*A
contributory scheme 供款计划 `gpQW~*R-;
contrived cessation of business 有预谋的停业 ExSO|g]%
control 控制权;控制;管制 \ A%eG&
control of a company 公司的控制权;公司控股权 -/x
W
control of business 业务的控制权 uNHdpni
controlled company 受控制公司 TZ;p0^(
controller 控制人;控权人;会计长 !Y<oN~<%)
controller of an authorized institution 认可机构控权人 Uw/l>\
controlling company 控股公司 vBvNu<v7te
controlling interest 控制权益;控股权益 Olfn
controlling officer 管制人员 oyk>vIZ
controlling officer's report 管制人员报告 <e)o1+[w
controlling shareholder 控股股东;持有控股权的股东 a`E*\O'd
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》 _Cy:]2o
conventional lending 传统放款;常规放款 v)f7};"z
conversion 兑换;换算;转换〔证券〕 `_5GG3@Ff
conversion factor 换算因数 cBYfXI0`
conversion of stock 公债的转换 Eq^uKi
conversion rate 兑换率;换算率;转换价格〔证券〕 v8/6wy?
convertibility 可兑性;兑换性;自由兑换 `W `0Fwu9
convertibility undertaking 兑换保证 Q<6P. PTya
convertible 可兑换;可换股 ?X9]HlH
convertible currency 可兑换货币 Cs@ +r
convertible debenture 可转换债权证 6al=Cwf
convertible loan stock 可转换股的债权股额 #.5vC5
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 y/? &pKH^
conveyance 转易;转易契;财产转让证书 zSv^<`X3
conveyance of property 财产转让 tfkr+
/
conveyance on sale 售卖转易契 a$9A(Pte
conveyancing fee 业权转易费 3Z>YV]YbeU
conveyancing scale charges 物业转易收费标准 JI|6B
cooling-off period 冷静期 Ogg#jx(4
co-owner 共同拥有人;分权共有人 /%n`V
co-partner 共同合伙人 -$<O\5cAQ
co-partnership 共同合伙 q
(+ZwaV@
Copenhagen Stock Exchange 哥本哈根证券交易所 C+F*690h
core capital 核心资本 m"-[".-l-
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons b8BD8~;
《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》 sk2%
Core Principles for Effective Banking Supervision [Basle Committee] gV U1Y6.
《有效监管银行业的主要原则》〔巴塞尔委员会〕 `nJu?5
cornering “夹仓”;轧空;囤积居奇 Y\+KoR';
corporate borrower 借款公司;借款机构 [m'CR 4(|
corporate business 公司企业;公司业务 2.Yi(r
Corporate Communications Department [Stock Exchange of Hong Kong Limited] HFo-4"
企业传讯部〔香港联合交易所有限公司〕 p"`%
corporate customer 公司客户 u>.y:>
corporate dealer 公司交易商 0nW F
Corporate Finance Division [Securities and Futures Commission] H]31l~@]
企业融资部〔证券及期货事务监察委员会〕 IeF keE
Corporate Finance (D.T.C.) Limited 协联财务有限公司 x`Fjf/1T*m
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 Y7U&Q:5'
corporate governance 公司管治
1;| LI?
corporate income tax 公司所得税 2GWDEgI1o
corporate investment adviser 公司投资顾问 b^`AJK
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 *s)}Bj
corporate plan 公司计划 Bmo$5$
corporate practice 执业法团 VjbG(nB?_
corporate profits tax 公司利得税 W W "i
corporate savings 公司储蓄
0=6/yc
corporate service tax 公司服务税 nhdTTap&9
corporate signature 法团的签名 0O2n/`'
corporation 法团;公司 sI 4yG
corporation bond 公司债券 uD>z@J-v
corporation stock 公司股证;地方债券〔英国〕 Az,-
Cq
corporation tax 公司税 MZ#T^Y
correction phase of stock market 股市调整期 \
Aq;Q?
Correctional Services Industries Suspense Account 惩教工业暂记帐 zPZF|%|
corrective affidavit 修正遗产申报誓章 TSo:7&|
correspondent bank 代理银行 59B&2861
Cosmos Finance Limited 宇宙财务有限公司 tkuc/Z/@
cost 成本;费用;价格 Xt,X_o2m|]
cost centre 成本中心 )u@c3?$6
cost competitiveness 成本竞争力 MonS hIz
cost control 成本控制;成本管理 I__ 4I{nI
cost convention 原值成本法;成本惯例 ])y{BlZ
cost effectiveness 成本效益;经济效益 zW4O4b$T
cost efficiency 成本效率 ]UNZd/hIL
cost element 成本要素 [cU,!={
cost flow 成本流转 aW{L7N %
cost input 投入资金 EZ#gp^$
cost management information system 成本管理资料系统 ~%y\@x7I
cost of an asset 资产成本 3vJ12=
cost of borrowing 借贷成本 d*;$AYI#R
cost of capital 资本成本;资金成本 fk5XvL
cost of installation 安装费 A%ywj'|z
cost of issue 招股费用;发行股份费用 *,#q'!Hq
cost of living 生活费用 0^_MN~s(X
cost of transmitting 传送费用 C|z%P}u#p
cost overrun 成本超支 #i@h{R01
cost price 成本价格 %!.M~5mCd
cost price structure 成本价格结构 +lp{#1q0
cost to the revenue 政府收入的损失;政府减少的收入 ~v:#zU
cost-benefit analysis 成本效益分析 {^&@gkYY
cost-benefit study 成本效益研究 aIvBY78o
cost-book company 以成本帐原则组成的公司 )teFS%
cost-effectiveness analysis 成本效益分析 %my
costing 成本计算;成本计算法 DBbc|I/[l
costing and pricing policy 成本及定价政策 LXhaD[1Rb
costing exercise 成本计算工作 Qp:6=o0:
costing review 成本检讨 d$1#<