C: swJQwY
p-DHTX
calendar year figure 历年数字 _E6N*ORV
call 催缴通知;认购期权 zq ?xY`E
call deposit 通知存款;活期存款 8$X3 J[_j
call loan 短期同业拆借;通知贷款 /?TR_>
call margin 补仓;追加保证金 2 1+[9
call market 短期同业拆放市场 Q~' \oWz
call money 短期同业拆借;活期贷款 2!b##`UjA7
call option 认购期权;看涨期权 `Nz`5}8.?
call price 赎回价格;提前赎回价 WW^+X~Y
call warrant 认购认股权证;回购认股权证 `P:[.hRu
callable share 可收回股份;可兑付股份 H<?s[MH[
called up share capital 已催缴股本 -2 8bJ,
Canadian Dollar [CAD] 加拿大元 "d}ey=$h4
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 Co=Bq{GY
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 ]TcQGW@'
cancellation price 取消费 [io|qLr}\
cap 上限 @*UV|$~(Q
capital 资本;资金 4)'U!jSb
Capital Accord 《资本协定》 itc\wn
capital account 资本帐;非经常帐 0XqxW\8_l
capital account commitment balance 资本帐承担额结余 pNmWBp|ER
Capital Adequacy Directive [CAD] 《资本充足指引》 Xi\c>eALO
capital adequacy ratio [CAR] 资本充足比率 =WZ@{z9J
capital allowance 资本免税额 ?FR-aXx
capital alteration 资本变更 e VQ-?DK
capital and liabilities ratio 资本负债比率 }*qj,8-9
capital and liquidity requirement 资本与流动资金的规定 pDvznpQ
capital appreciation 资本增值 .EH1;/
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 I6@"y0I
capital assets 资本资产 C'Y2kb
capital at risk 风险资本 <Kl$ek8
capital base 资本基础;资金基础 zE/\2F$
capital charges 资本支出;资本费用 8`]yp7ueS
capital commitment 资本承担 ]0|A\bE\S
capital contribution certificate 出资证明书 1_Av_X
capital convergence 划一资本充足比率 B/!/2x
capital cost 资本成本;建设成本;建设费用 Nqz6_!
capital cover 资本保证 0bIgOLP
capital deficit 资本亏绌;资本赤字 n:k4t
capital divided into shares 资本分成股份 +#< Z/
capital element 资本因素;资本部分 M1*bT@6
capital equipment 资本设备 H?xYS|
n
capital expenditure 资本开支;非经常开支 QH,(iX6RY
capital expenses 资本费用 M#m;jJqON
capital financing 筹集资本;以非经常收入支付非经常开支的结算 N0NFgW;
capital flow 资金流量 "J+4
capital formation 资本形成;集资 %so{'rQl
capital formation figure 资本组合数字 Qj(ppep\U"
capital fund 资本基金 g+<[1;[-
capital gain 资本增益;资本增值 =1,1}OucP
capital gains tax 资本增值税 ]bpgsW:Xu
capital goods 资本财货;资本货物 yq^Ma
capital grant 非经常补助金;非经常拨款;建设补助金 n%4/@M
capital grant cycle 建设补助金周期 (-&d0a9N
capital injection 注入资本;注资 hv\Dz*XTs0
capital input 投入资本 Y|
ch ;
capital intensity 资本密集度 <l5m\A
capital intensive 资本密集 Cz9MXb]B
capital investment 资本投资 '!,(G3
Capital Investment Fund 资本投资基金 1v,R<1)&
capital loss 资本损失 y%kZ##
capital maintenance 资本保值;资本保留 u3pFH(
capital market 资本市场;资金市场 %NC/zqPH~
capital market instrument 资本市场票据 LGX+_"
capital money 资本款项 !7MRHI/0C
capital money subject to a trust 信托财产资本 WBm)Q#1:
capital movement 资本流动 v+SdjFAY
capital nature 资本性质 'U0W
capital outlay 资本支出 F*>#Xr~/
capital portion 资本部分 "h7Dye
capital profit 资本利润 ;ny 9q
capital project 基本工程项目;非经常开支项目 B<,7!:.II
capital receipt 资本收入 kOq8zYU|
capital redemption 资本赎回 >s0![c oz
capital redemption business 资本赎回业务 i27)c)\BM
capital redemption contract 资本赎回合约 b`^Q ':^A
capital redemption reserve 资本赎回储备 :g^
mg-8
capital reduction 资本减缩;减资 TOS'|xQ
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] dh&>E
股本削减计划〔香港联合交易所有限公司〕 \4C[<Gbx$(
capital repayment 偿还资本 U/|JAg#
capital reserve 资本储备;后备资本 R:R<Xt N`5
capital revenue 资本收益;非经常收入 CgYX^h?Y9
capital spending 资本开支;资本支出;非经常开支 WW&Wh<4
capital stock 股本 mdEl
CC0
capital stock subscription 认缴股本;认购股本 i*@PywT"i3
capital subsidy 建设津贴;基本建设津贴 woBx609Aak
capital subvention 非经常资助金 ['sNk[-C
capital sum 资本额 N0vECk
capital tax 资本税 9|v%bO
capital transfer tax 资本转移税 }^p<Y5{b
capital turnover 资本周转率 oM
Z94,3
capital value 资本价值 |\G^:V[.
capital works project 基本工程项目 1+XM1(|c`
Capital Works Reserve Fund 基本工程储备基金 a
}*i [
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 rPGj+wL5-
capitalization 资本化;资本总额 /@\R
capitalization of interest 利息化作本金 BzO,(bd!PI
capitalized interest 化作本金的利息 RwOOe7mv
capitalized loan 转作资本的贷款 SPt/$uYJ
capitalized value 资本还原值;资本化价值 .Y^cs+-o
capitation grant 按人计算的补助金 c:>&YGmhu
captive insurance business 专属自保保险业务 .kPNWNrw
car insurance 汽车保险 gt02Csdt
Caribbean Development Bank 加勒比开发银行 ;e/F( J
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] 18Z1F
意大利嘉利堡银行 }*xjO/Ey
cartel 同业联盟;卡特尔 "d0=uHd5\
cartelized rates system 联营式利率制度 ?# _{h
cash 现金;现款 pi/0~ke4"
cash accounting system 现金会计制度 !jSgpIp
cash acquisition 以现金投资所得的资产 ()O&O+R|)
cash allowance 现金津贴 \]5I atli
cash assets 现金资产 /sT?p=[.
cash at bank 银行现金;银行存款 ctLNzJes%
cash balance 现金结余 f% )9!qeW
cash basis 现金收付制;收付实现制 BK6
X)1R
cash basis accounting 现金收付制会计;收付实现制会计 } e+`Kxy
cash bonus 现金红利 0`-b57lF&
cash book 现金出纳帐;现金簿 DZnqCu"J
cash client 现金客户 JTm'fo[
cash commission rebate 现金回佣 c"Vp5lo0
cash compensation 现金补偿 Yv@n$W`:
cash contribution 现金承担额;现金分担额 WQ%O/
cash cost 直接费用;现金成本 #vga
qe9
cash coupon 现金礼券 GQ7uxdqWBQ
cash credit 现金信贷 NlKVl~_ C
cash deficit 现金赤字 )OxcCV?5Z
cash deposit and withdrawal 现金收支 rVl 8?uy
cash disbursement journal 现金支出日记簿 dpylJ2
cash disbursement slip 现金支出传票;现金支出单 18QqZ,t
cash flow 现金流量;银根 uW=G1 *n-
cash flow lending 流动现金放款;无抵押融资 O#=%t
cash flow statement 现金流量表;现金流动表 -eyF9++`
cash flow surplus 现金流量盈余 dM= &?g
cash in hand 库存现金;手头现金 LR>s2zu-
cash in till 备用现金 M\{\WyeX
cash in transit 运送中现金;在运现金 2bG3&G
cash input 投入现金 -n"wXOx3
cash input figure 现金投入数字 oeZuvPCl
cash limit 现金支出限额;现金限额 %N fpEo
cash margin 现金保证金 /:(A9b-B
cash market 现货市场;现金交易市场 t(uvc{K*
cash offer 现金要约;现金补偿额 }^&f {
cash payment 现金付款;现金支付 PgT8
1u
cash position 现金头寸 ?u@jedQ
cash price 现金价格 =f{v:n6
cash receipts journal 现金收入日记簿 9*ZlNZ
cash receiving slip 现金收入传票;现金收入单 9,`i[Dzp
cash settlement 现金结算 rVoV@,P
cash surplus 现金盈余 EGQgrwY5
cash with order 订货付现;凭票即付 /r"<:+
cashier's order 银行本票 $Vq5U9-
cashier's order outstanding 未承兑的银行本票 xn503,5G*7
cash-limited subhead 有现金支出限额的分目 !W@mW
5J|
cash-sweep 现金彩票活动 -8Mb~Hfl0
casual client “散客”;“散户” Ue
>]uZ|
CCASS Depository 中央结算系统证券存管处 2J&~b 8 :
CCIC Finance Limited 中芝兴业财务有限公司 >WDHRC
cedant 分出者 kex V~Q
ceding company 分出公司 e7xBi!I)~
ceding insurer 分出保险人 oYZ
4F
ceiling 上限 ~ a`[p\
ceiling price 最高限价 D^US2B
central bank 中央银行 _r{H)}9
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 <a @7's
central banking 中央银行业务 V@k+RniEO
central banking function 中央银行职能 qfE0J;e
Central Clearing and Custodian System 中央结算及托管系统 cVL|kYVWT
Central Clearing and Depository System 中央结算及存管系统 |zpy!X 3
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 ~at@3j}W
central clearing house 中央结算所 fP|[4 ku
central clearing system 中央结算制度;集体交收系统 In96H`
central custody system 中央托管系统 ;6[6~L%K}
central depository 中央存管处 8$\j| mN
central depository system 中央证券存管制度 j2_j5Hgo
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 Si?s69
central rate 中央汇率;中心汇率 -GPJ,S V>
Central Registration Hong Kong Limited 香港中央证券登记有限公司 Nyy&'\`!
Central Tender Board 中央投标委员会 jo<xrn\
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 HC6U_d1-6
centralized budgetary and payments system 集中预算及支付制度 EXr2d"
centred 12-month moving average 十二个月定位移动平均数 Nb&j?./
certificate of approval 批准证明书 3U{
mC}F
certificate of beneficial entitlement to property 资产权益证书 d,98W=7
certificate of compliance 合格证明书;合约完成证明书 {jB>]7
certificate of deposit [CD] 存款证 |di(hY|
certificate of exemption from estate duty 豁免遗产税证明书 D`a6D
certificate of incorporation 公司注册证书;法团注册证书 }]o8}$&(
certificate of incorporation of registered trustees 注册受托人法团证书 Nbd4>M<
certificate of indebtedness [CI] 负债证明书 z0<E3t
certificate of insurance 保险证书 Gd%i?(U,R
certificate of interest 权益证明书;息票 1~L;S
certificate of means 资产证明书 fOHbgnL>
certificate of participation 参与证明书 &`l\Q\_[@
certificate of payment of profits tax 缴付利得税证明书 B&6NjLV
certificate of preference 特惠税证 =?6c&Z
certificate of rateable value 应课差饷租值证明书 2MRd
certificate of registration 登记证书;注册证明书 KQNQ<OE4
certificate of satisfaction 清偿证明书 [q2:d^_FA
certificate of transfer 转让证明书 JfN
'11,$
certificate to bearer 不记名证明书 5cIZ_#
certification 核证 EyA
ny\"
certification fee 核证费 <}{<FXk[
certified cheque 经银行证明可兑现的支票 c#{lXS^
certified public accountant [CPA] 执业会计师 =6Ok4Z
certified statement 经证明的报表 H}F
UgA;
cessation of business 停业 \+R %KA/F
cession 分保 :$b` n
C.F. Finance Company Limited 浙一财务有限公司 *zrGrk:l
chance 机会;中彩机会 X+XDfEt:Q
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 -K=.A*}
change of domicile 迁册 \DQu!l@1U
change to estimates 修订预算 <
bC'.m
change to the approved estimates of expenditure 核准开支预算的变动 .Q!d[vL
charge 费用;押记;抵押 0>BxS9?w
charge number 税单号码 y2_rm
charge on assets 资产的征税 @^UgdD,BS,
charge upon general revenue 从政府一般收入中拨款支付 mcd{:/^?
chargeable 可予征收;应课税的 wG[nwt0L
chargeable agreement for sale 可予征收印花税的买卖协议 f%o[eW#
chargeable income 应课税入息 HRyFjAR\?
chargeable normal trading receipt 应课税的一般营业收入 &Uam4'B6-
chargeable profit 应课税利润 bQautRW
chargeable to tax 应课税 HXKM<E{j
charged to... 记入……帐目 6T$=(I <4
chargee 承押记人 metn&
charge-holder 受押人 mxgT}L0i
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 E,Rj;?
charging order 押记令 ),p0V
chargor's right 押记人的权利 M/p9 I
gp
charitable donation 慈善捐款 ?0/$RpFEM#
charitable trust 慈善信托 x!_5/
charity property 慈善财产 $UH:r
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 $M)i]ekm
charter 章程;特许权
U=~?ca
charter of incorporation 成立章程 *0>`XK$mWo
chartered accountant 特许会计师 MT~^wI0a
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 ]!{S2x&"
Chartered Institute of Public Finance and Accountancy [United Kingdom] ]M*`Y[5"
特许公共财政及会计学会〔英国〕 I:TbZ*vi~
charterer 承租人 "Wg,]$IvU
Chase Manhattan Asia Limited 美国大通亚洲有限公司 :1*E5pX0n
Chase Manhattan Bank 美国大通银行 $VHIU1JjZ
chattels 实产 -orRmn6}
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 0! 3. .5==
Che Hsing Finance Company Limited 浙兴财务有限公司 T&'Jc
check-and-balance system 制约平衡制度 ?A|JKOst]
Chekiang First Bank Limited 浙江第一银行 wPM>-F
cheque 支票 T5u71C_wmt
Chiao Yue Finance Company Limited 侨裕财务有限公司 %JE>Z]
Chiba Bank, Ltd. 千叶银行 xkDK5&V
Chicago Board of Options Exchange 芝加哥期权交易所 \PxT47[@e
Chicago Board of Trade 芝加哥交易所 JI.=y5I
Chicago Mercantile Exchange 芝加哥商品交易所 _s5^\~ao
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 H}kZ;8
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 (s;W>,~q
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 U~][
ph
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 [L+*pW+$\.
child allowance 子女免税额 k4V3.i!E
China & South Sea Bank Limited 中南银行 ?-)!dl%N
China Affairs Committee [Hong Kong Futures Exchange Limited] k 3m_L-
中国事务委员会〔香港期货交易所有限公司〕 [=(8yUV'G
China concept stock 中国概念股 l9f_NJHo
China Construction Bank 中国建设银行 ~-zIB=TyK
China Development Division [Stock Exchange of Hong Kong Limited] ,N(Yjq"R
中国发展科〔香港联合交易所有限公司〕 nnj<k5
China Economic News 《中国经济新闻》 $,~Ily7w
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 ;-VZV p}Y
China State Bank Limited 国华商业银行 r"2lcNE
Chinatrust Commercial Bank, Limited 中国信托商业银行 X=#us7W}
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 _A C N
Chinese Bankers Club, Hong Kong 香港银行华员会 z+yq%O
Chinese Banks' Association 香港华商银行公会 4tCM2it%
Chinese Gold and Silver Exchange Society 金银业贸易场 g:fvg!_v
Chinese New Year bonus 年奖;年终花红 R#hy2kA
chit fund 银会 PN 93.G(W
Chiyu Banking Corporation Limited 集友银行有限公司 vQ*[tp#qU
Chiyu Finance Company Limited 集友财务有限公司 0fewMS*
Cho Hung Finance Limited 朝兴金融有限公司 FJZ'P;3
choses in action 无形动产;据法权产 |;US)B8}*Z
chronological book 序时帐簿 jXeE]A"
Chubu Securities Finance Company 中部证券金融公司 T>asH
Chung Khiaw Bank Limited 崇侨银行 .1[.f}g$J
Chung Nan Finance Company Limited 中南财务有限公司 '{2]:
Chuo Trust & Banking Co., Ltd. 中央信托银行 S#M8}+ZD,
Chuo Trust Asia Limited 中央信托亚洲有限公司 ,)[9RgsE
Citibank, N.A. 万国宝通银行 b$DiDm
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 U/enq,-F^
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 0]SWyC
:
Citicorp International Limited 万国宝通国际有限公司 3l<qcKKc
civil debt 民事债项 ?\8aT"o
Civil Service Pension Reserve Fund 公务员退休金储备基金 kaCN^yQ
claim 申索;索偿;债权 Ge`7`D>L
claim equalization fund 申索平衡基金 jlP*RX
claim for refund of property tax 申请发还物业税 Sh!c]r>\Q
claim of debt 债权申索 L4Jm8sy{
claim on bank 对银行的债权 jcqUY+T$
claim to dividend 摊还债款申索 M]PZwW8
claimant 申索人;索偿人 @~$d4K
y<
claims statistics 申索统计数字 >}* W$i
class of insurance business 保险业务类别 :o8`2Z *g
class of property 财产类别 SvSO?H!-
claw-back 递减率 xJ$uoy3+
clearance cost 清拆成本 zTcz+3x
clearing 结算;票据交换;清算 N]
sbI)Z@
clearing account 结算帐户 &AJ bx
clearing and settlement system 结算和交收系统 Y|LL]@Lv
clearing balance 结算差额 k";dK*hD,
clearing bank 结算银行 C!^A\T7p
clearing cheque 交换支票 MOQ6&C`7q
clearing house 结算所;票据交换所 k3$'K}=d
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 ,h o",y
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 g,\kLTg
clearing member 结算会员 -]0:FKW
Clearing Members' Fund 结算会员基金 3`reXms*{
clearing participant 结算参与者 )<V!lsUx'-
clearing rebate 结算费用的回佣 U6/7EOW,
Clearing Rules [SEHK Options Clearing House Limited] Jt5V{9:('
《结算规则》〔联交所期权结算所有限公司〕 <=n;5hv:
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 bpBn3f`?*
Clerk to the Board of Review 税务上诉委员会书记 Z (6.e8fK
client 客户;委托人;当事人 tAN!LI+w
client agreement 客户协议 c]Epg)E
client confidentiality 客户保密的责任 f DXK<v)
client money 客户款项 73X*|g[O
client statement 客户结单 ^}~Q(ji7
clients fund 客户资金 hOB<6Tm[
close 结算;收市;收盘 n'mrLZw
close a position 平仓;轧平头寸 gg#9I(pX
close company 股份不公开的公司 1TTS@\
close higher 收市时价位较高 +1T>Ob;hk
close lower 收市时价位较低 G K~A,Miqk
close mixed 收市时荣辱互见 !d()'N
close of exchange 交易所停市 r:V
bjmL
close of financial year 财政年度终结 L!xFhVA<
close out 平仓 Q (f0S
close out a long position 平长仓 [ojL9.6
close out a short position 平空仓 nqH[
y0
close steady 收市时价格稳定 7#C$}1XJ1
close the gap 弥补差距 \L(jNN0_R
closed position 平仓 bWA_a]G
closed-end investment corporation 股份固定的投资公司 T@ESMPeU:X
close-out price 抛售价格 k4$zM/ob
closing account 决算帐户 :0y-n.-{
closing balance 期终结余;收市结余 68?&`/t
closing price 收市价;收盘价 R_G2C@y*
closing quotation 收市价;收市行情 1K3XNHF
closing rate 收市汇价;收盘汇率 /)TeG]Xg
closing transaction 平仓交易 b<y*:(:
clothing levy 成衣税 OT\D;Z"__I
club deposit 零存整付存款 ynA_Z^j
Code of Aid 《资助则例》 75;RAKGi
Code of Banking Practice 《银行营运守则》 !f(A9V
Code of Best Practice [Stock Exchange of Hong Kong Limited] 7kV$O(4
《最佳应用守则》〔香港联合交易所有限公司〕 $Zyuhji^
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕;《操守准则》〔香港期货交易所有限公司〕 5b rM..
Code of Conduct for Persons Registered with the Securities and Futures Commission Kc[^Pu
《证券及期货事务监察委员会注册人操守准则》 OF<:BaRs/
code of practice 实务守则;经营守则;执业守则 z+.G>0M
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 VL*5
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 \9,lMK[b
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 OulRqbL2
Code on Pooled Retirement Funds 《集资退休基金守则》 2T*kmDp
Code on Share Repurchases [Share Repurchase Code] "*#f^/LS
《公司购回本身股份守则》〔《股份购回守则》〕 R^`}DlHX
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 #"6l+}
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 :i>LESJq
co-debtor 共同债务人 #tZ!D^GQHq
co-financing scheme 共同融资计划 6%p6BK6
cognizance 证明令 CL2zZk{u_
coin 硬币 (QIU 3EN
coin replacement programme 硬币取缔计划 4OM
]8I!
coin set 套装硬币 10zM8<bl
coinage 硬币 x3Cn:F
Coinage Security Fund 硬币发行基金 a"P &
9c
cold call 主动与准客户接触 8#$HKWUK
collapse in prices 价格下泻;价格下挫;价格暴跌 iyCH)MA
collateral 抵押品 x=rMjz-`_
collateral bond 担保债券 Ydsnu
collateral loan 抵押贷款 Q#yHH]U)X
collateral security 附属抵押品 mH;t)dT
collection 征收;收取 N_:!uR
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 w;@v#<q6
collection of betting duty 收取博彩税 HAE$Np|>a
Collection Office [Inland Revenue Department] 收税处〔税务局〕 0>j0L8#^p
collective consumption 集体消费 ds(X[7XGW
Collector 收税主任 LiHJm-
Collector of Rates 差饷征收官 NUnwf
h
Collector of Stamp Revenue 印花税署署长 0* x?rO?
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 MMjewGxe
combined surplus 合并盈余 ):G+*3yb
combined visible and invisible trade account 有形及无形贸易合并帐目 /|U;_F Pmc
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 8ZV!ld
commemoration coin 具纪念性的硬币 K
@&c
commencement of winding-up 清盘开始 VB/75xK_
commerce and industry sub-index 工商分类指数 "d/54PKWx
commercial activity 商业活动 T#rUbi>""
commercial bank 商业银行 &O+S[~
Commercial Bank Act of Norway 《挪威商业银行法》 9*j"@Rm
Commercial Banks Law 《商业银行法》 )X#$G?|Hn
commercial borrowing 商业借款 i8Be%y%y
Commercial Code of Japan 《日本商法》 MA tF,
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 wIRU!lIF9
commercial invoice 商业发票 OkQ<
Sc
commercial letter of credit 商业信用证 ?_{{iil
commercial loan 商业贷款;商业放款 =Cf@!wZ^
commercial paper 商业票据
XU"G
commercial paper market 商业票据市场 Wx/PD=Sf&
commercial registry 商业登记处 *9KT@"v
commercial return 商业回报 &:d`Pik6
commercial sale 商业销售 zLr:zf l
commercialization 商品化 -"Kjn`8
commercially viable 具商业利益;有利可图 g NE"z
Commerzbank AG 西德商业银行 uUaDesz~=
commission 佣金;委员会 2|!jst
Commission des Operations de Bourse of France 法国证券事务监察委员会 -;Mh|!yg
commission house 佣金行;代办行 0p3) t
commission payable 须付的佣金
1^hG}#6_
commission rebate 佣金回扣 @?tR-L<u
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 qu1! KS
Commissioner of Banking 银行监理专员〔银监专员〕 %A
`9[icy
Commissioner of Estate Duty 遗产税署署长 ^,'KmZm=
Commissioner of Inland Revenue 税务局局长 wD
Commissioner of Insurance 保险业监理专员 \K2S.j
Commissioner of Rating and Valuation 差饷物业估价署署长 }rVLWt
commitment 承担;已承担的开支;承担额;承担项目 C]ho7qC
commitment fee 承诺费 qzY:>>d'
Committee of the Hong Kong Association of Banks 香港银行公会委员会 3 P\4K
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 J'#o6Ud
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 SPTx-b[
Committee on Payment System [Hong Kong Monetary Authority] =`}|hI
支付系统委员会〔香港金融管理局〕 <vg|8-,#m
Committee on Unit Trusts [Securities and Futures Commission] NSRY(#3
单位信托委员会〔证券及期货事务监察委员会〕
+;@R&Y
Commodities Dealers' Deposit Fund 商品交易商按金基金 ak}ke
Commodities Trading Commission 商品交易事务监察委员会 F+zHgE
commodity 商品 qCk`398W
commodity classification 商品分类法 (Gzq 1+B
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 Ey&A\
commodity dealer 商品交易商 gvjy'Rm
commodity exchange 商品交易所 >0N$R|B&
Commodity Exchange Compensation Fund 商品交易所赔偿基金 H5FWk
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 g$=']A?W_
commodity flow method 商品流动法;商品流通法 jxw8jo06:
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 *W}nw$tnBX
commodity futures contract 商品期货合约 JDpW7OrDc
commodity market 商品市场 F%ukT6xp
commodity tax 商品税 yF
XPY=EQ
commodity trading adviser 商品交易顾问 t]t(/x#
commodity trading adviser's representative 商品交易顾问代表 ]R"n+LnI:=
commodity trading advisory contract 商品交易顾问合约 -oju-gf K
commodity warrant 商品期权证 #B$_ily)
commodity-based investment 以商品为基础的投资 X=Y>9
common fund 共同基金 ]nS9taEA
common property 分权共有财产 O St~P^1
common share 普通股 oXwcil
common stock 普通股 g>?,,y6/w
Commonwealth Bank of Australia 澳洲联邦银行 &fxyY(
Commonwealth Development Corporation 英联邦发展公司 cpq0'x\
Commonwealth Finance Ministers Conference 英联邦财长会议 ]x_14$rk
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 oe_,q&e
Commonwealth income tax 英联邦入息税 Qmv8T
^+
Commonwealth Preference 英联邦特惠制 :$^sI"hO
communal property 公有财产;公有产业 A{hST~s
communication expenses 通讯费用 }N3Ur~X\
Community Preference 欧共体特惠制 _rUsb4r
commutation of pension 退休金的折算 "y .(E7 6
commuted gratuity 折算酬金 #=fd8}9
commuted pension gratuity 经折算的退休酬金 7&dPrnQX=
Companies Act [United Kingdom] 《公司法令》〔英国〕 v Dph}Z
Companies Handbook 《上市公司手册》 bsWDjV~
companies inspector 公司检查员 n
QOLR?%
Companies Liquidation Account 公司清盘帐户 M)nf(jw#G
Companies Ordinance: Information to be Included in a Rights Issue Prospectus IrP6Rxh
《公司条例:供股章程须载有的资料》 44h z,
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》 40LAG
Companies Registration Officer 公司注册主任 rYA4(rYq
Companies Registry 公司注册处 xe1xP@e?
Companies Registry Trading Fund 公司注册处营运基金 m,]h7 xx
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 ^@q$c
Company Formation and Enforcement Division [Companies Registry] V/DdV}n!
公司成立及条例执行部〔公司注册处〕 yc$8X sns
company in which the public are substantially interested 由公众拥有相当权益的公司 ;fY)7
'
company limited by guarantee 担保有限公司 74Il]i1=
company limited by shares 股份有限公司 rI1;>/Ir
company register 公司登记册 }~Y#N
company registration fee 公司注册费
0c:jwtf
company with limited liability 有限法律责任的公司 7[7Sm^Tw
company's memorandum 公司组织章程 WkY>--^
company's reserve 公司储备 0'y3iar
comparative advantage 比较优势;比较利益 c:`&QDF
compensation 补偿金;赔偿 9y"\]G77E
Compensation Committee [Stock Exchange of Hong Kong Limited] KA{Y*m^7
赔偿委员会〔香港联合交易所有限公司〕 \tg}K0E?R5
compensation from insurance 保险赔偿 ^p7Er!
compensation fund 赔偿基金 OY#=s!]
M
compensation fund levy 赔偿基金征费 S$fCO$bU
compensation rate 补偿率 ^sVB:?
Compensation Review Committee 赔偿检讨委员会 F;dUqXUu
compensation scheme 赔偿计划 )x&}{k6 %
compensation trade 补偿贸易 e0u*\b
compensation value 补偿值 $30lNZK1m8
compensatory payment 补偿付款 Y]1b39O
competition and pricing strategy 竞争与定价策略 )e:u 6]
competitive edge 竞争优势 uJHf6Ye
competitive price 具竞争力的价格 >RT02Ey>
competitive tender 竞争性投标 R<-(
Compliance Committee [Stock Exchange of Hong Kong Limited] K5q9u-7
监察委员会〔香港联合交易所有限公司〕 8|p*T&Cn&
component of expenditure 开支组成部分 E2{SKIUm
Composite Consumer Price Index 综合消费物价指数 faaFmEC
composite index 综合指数 1QH5<)Oa
composite rating 综合评级 {wp"zaa
composite return form 综合报税表 owc#RW9 7
Composite Securities and Futures Bill 《证券及期货综合条例草案》 > jvi7
composite tax return 综合报税表 3YPoObY
composition 组合成分;债务重整协议 CVBy&o"6A
composition of earnings 收益组合成分 +-OqO3R
compound increase 复合增加率;复合增长率 .B9rG~
compound interest 复利 sHulaX{
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 b]U%|bp
comprador note 买办票据 9ozUg,+Z|J
comprador order 买办付款令票 p2~MJ
LK4
comprehensive income tax 综合所得税 w;Na9tR
comptroller 审计主任 @RF!p
compulsory liquidation 强制清盘 x+7jJ=F
compulsory winding-up 强制清盘 gG.b=DvzY
computation 计算;计算表 3 aG?^z
computational procedure 计算方法 g&V1<n\b+
computer audit programme 电脑审计程序;电脑核数程序 <}$o=>'
concentrated position 集中持仓量 8wqHr@}p
concentration risk 资金集中风险;集中融资风险 sP5\R#
concept stock 概念股 cUz7F
concession 特许权;宽减措施;优惠 @{!c [{x,T
concession contract 特许经营权合约 >*%mJX/F
concessionary rate 优惠率 E5G=Kh[NP
concordat 协定;契约;国际监管条约 \a8<DR\@O
condition 条件 Yl#r9TM
conditional endorsement 附有条件的背书 EBN'u&zX
conditional offer 有条件要约 @9^ozgg
conditional sale agreement 有条件售卖协议 ~vIQ-|8r:
conditions of tender 投标章程 (1(dL_?
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》 3Vl?;~ :5
conduct of business standard 业务操守准则 jn9KQe\3
Confidentiality Understandings 保密谅解文件 *w538Vb
confirmation letter 确认书 V'4sOn
confirmation of mail transfer 信汇证明书 Q}M%
\v
Confirmation of Payment 已缴税证明书 r0)X]l7
confirmed letter of credit 保兑信用证 ga~C?H,K
confirming bank 保兑银行 "?GA}e"R
confiscation order 没收令 Em8C +EM
connected transaction 关连交易 ZVj/lOP X
consensus capitalism 共识资本主义 Ul@yXtj
conservative investor 保守投资者 +AyrKs?h
consideration 代价;对价;约因 257pO9]
consideration issue [listing method] 代价发行〔上市方式〕 fE;<)tU
consideration other than cash 现金以外的代价
wBUn*L
consignee 收货人;代售人 r-s.i+\
consignment 托运;寄售 ?E0j)P/
(
consignor 付货人;托运人;寄售人 Mg0[PbS
consolidated account 综合帐目 *94<rlh{"
consolidated account expenditure 综合帐目开支 #B3P3\
consolidated balance sheet 综合资产负债表 x_vaYUl)
consolidated cash deficit 综合现金赤字 Z!P7mH\c}
consolidated cash surplus 综合现金盈余 c1?_L(
consolidated enterprises sectorial index 综合企业分类指数 )8:Ltn%
consolidated net earnings 综合净收益;综合净盈利 cf#2Wg)
consolidated net profit 综合净利润;综合纯利 [;/ydE=
consolidated policy 综合保单 {f\/2k3
consolidated price 综合价格 kqfO3{-;{:
consolidated profit and loss account 综合损益帐;综合损益表 [wJM=`!W
consolidated public sector expenditure 公营部门综合开支 MV<2x7S
consolidated revenue account 综合收入帐 1>1&NQ#}
consolidated shareholders' fund 综合股东资金 Gvk)H$ni
consolidation of shares 股份合并 QQUYWC
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 5
#)5Z8`X
consortium company 财团公司 6.| {l8%r
consortium loan 银团贷款 :O}= $[
constant dollar figure 固定币值 ]E\o<"#t/
constant market price 固定市价 ]CD
constant price 固定价格 'Tni;
constant price series 固定物价计算数列 m?]XNgT
constant rate 固定比率 b Z0mK$B
constituent stock 成分股 p^~AbU'6~
constitution 章程;组织章程 qcSlY&6+
construction output 建造产出量 JgJ4RmH-
constructive trust 法律构定信托 'a`cK;X9F
consultant accountant 顾问会计师 YQWGv,47\
consultant's fee 顾问费 g?.ls{H
Consultation Paper on Proposed Regulation on Share Margin Financing 3?F*|E_
《监管股票按贷财务的建议谘询文件》 "#d>3M_
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability RCSG.*% %I
《有关联交所检讨董事资格的程序的谘询文件》 0>?%{Xy
consumer behaviour 消费者行为 d|!FI/
Consumer Council 消费者委员会 2 HNKq<
consumer credit financing operation 消费者信贷业务 (,wIbwa
consumer demand 消费者需求 {2EIvKu3:
consumer durables 耐用消费品 qU(,q/l
consumer expenditure 消费开支 | N%?7PZ(
consumer goods 消费品 C:+-T+m[
consumer market 消费市场 kQ5mIJ9(
consumer price 消费物价 LD]a!eY
Consumer Price Index [CPI] 消费物价指数 slC
38
Consumer Price Index (A) 甲类消费物价指数 tONX<rA|]
Consumer Price Index (B) 乙类消费物价指数 p.1@4kgK&r
Consumer Price Index Classification System 消费物价指数分类法 6ge,2[PU
Consumer Price Index Report 《消费物价指数月报》 /UP&TyZ
Consumer Price Index series 消费物价指数系列 ;x/do?FbT
consumer price inflation 消费物价上涨 nKI]f`P7
Consumer Representative Action Fund 消费者集体诉讼基金 !2-f%x]tO
consumer sentiment 消费意欲 q#RUL!WF7U
consumer spending 消费开支;消费支出 uURm6mVt9:
consumption expenditure 消费开支 c]SXcA;Pmv
consumption pattern 消费模式 z>rl7&[@
consumption product 消费产品 v]UT1d=_T
consumption tax 消费税 |sP;`h}I%
contango 交易延期费;延期交割费;期货溢价 \$.8iTr@
contingencies warrant 紧急拨款令;应急支款授权书 CatbEXO
contingency 应急费用;意外开支准备金 $on"@l%U
contingency allowance 应急准备金 =hZ#Z]f
contingency sum 应急费用;意外开支准备金 TI^W=5W@@
contingent assets 或有资产 }^!8I7J.
contingent debt 或有债权;待确定债务 $T.u Iq
contingent interest 待确定的权益 N8hiv'3
contingent liabilities 或有负债 I$.HG]
contingent profit 或有利润 w$Zi'+&*
contingent right 或有的权利 vGe];
continue to hold a deposit 继续持有存款 0_F6t-
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 b.mcP@
continuing rent 连续租金 87; E#2
continuing trustee 留任受托人 T?vM\o%i3
continuous licensing system 长期持牌制度 UoAHy%Y<%
Continuous Net Settlement System [CNS System] 持续净额交收系统 ZqtL4M~9
contra account 对销帐户 GRM:o)4;#
contra flow 资金回流 e"7<&%
Oq
contra item 对销项目 K/xn4N_UX
contra transfer 对销转拨 99<]~,t=5
contract 合约 t1Ty.F)r
contract for difference 差价合约 nHAET
contract for service 服务合约 oT76)O
contract for settlement 平仓合约 {zd07!9y
contract note 成交单据 O+iNR9O
contract of copartnery 合伙合约 ''t\J^+&
contract of indemnity 弥偿合约 bSa%?laS
contract of insurance 保险合约 }
Xbmb8
contract of reinsurance 再保险合约 j<"@Y7
contract price 合约价格 /e/%mo
contracting party 订约人;立约人;缔约国 E}?n^Zf
contractual agreement 合约协议 R;mA2:W)x
contractual commitment 合约承担 W|X=R?*ZK
contractual joint venture 合约式联营企业 J,iS<lV_
contractual mutual fund 合约互惠基金 Fru&-T[
contractual right 合约权利 ?3[Gh9g`
contractual savings fund 合约储蓄基金 p**Sd[|
contributed surplus 实缴资本盈余 bsuGZ
contribution 出资;供款;捐款;分担款项 z):LF<
contribution account 供款帐户 b/[$bZD5o
contribution to gross domestic product 在本地生产总值中所占比率 v2w|?26Lf
contribution to investment 出资额 eILdq*
contribution to pension fund 退休金供款 1zNh&
"
contributor 供款人;出资人;捐助人 vIq>QXb;d
contributory 分担人 '80mhrEutG
contributory scheme 供款计划 `!,"">5
contrived cessation of business 有预谋的停业 .rPg
control 控制权;控制;管制 xUW\P$
control of a company 公司的控制权;公司控股权 WK2YHJ*$
control of business 业务的控制权 $6[%NQp
controlled company 受控制公司 91f{qq=#J{
controller 控制人;控权人;会计长 V^* ];`^
controller of an authorized institution 认可机构控权人 NUO#[7OK+x
controlling company 控股公司 CvOji1
controlling interest 控制权益;控股权益 '6g;UOx^=
controlling officer 管制人员 lJHU1
gu
controlling officer's report 管制人员报告 @\*`rl]
controlling shareholder 控股股东;持有控股权的股东 :)9CG!2y<M
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》 Ew<
sK9[o
conventional lending 传统放款;常规放款
Z;ze{Vb
conversion 兑换;换算;转换〔证券〕 v(0IQ
conversion factor 换算因数 'zJBp 9a%
conversion of stock 公债的转换 :9H`O!VF
conversion rate 兑换率;换算率;转换价格〔证券〕 ;*c8,I;
convertibility 可兑性;兑换性;自由兑换 i C)+5L#'
convertibility undertaking 兑换保证 j.]ln}b/'+
convertible 可兑换;可换股 .8%&K0
convertible currency 可兑换货币 &0b\E73
convertible debenture 可转换债权证 pyw]ydB
convertible loan stock 可转换股的债权股额 (G6lr%d
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 V7 OhOLK8
conveyance 转易;转易契;财产转让证书 \sn
wR
conveyance of property 财产转让 O#_\@f#[
conveyance on sale 售卖转易契 c9ye[81
conveyancing fee 业权转易费 ge#0Q L0K
conveyancing scale charges 物业转易收费标准 5)c B\N1u
cooling-off period 冷静期 Lo<WK
co-owner 共同拥有人;分权共有人 ?]%ZJd
co-partner 共同合伙人 i,h)VCc
co-partnership 共同合伙 xe4`D>LUo
Copenhagen Stock Exchange 哥本哈根证券交易所 <)$e*HrI
core capital 核心资本 2tw3 =)
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons 9] L4`.HM
《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》 o[aP+O Md
Core Principles for Effective Banking Supervision [Basle Committee] 9oj#5Hq
《有效监管银行业的主要原则》〔巴塞尔委员会〕 9GX'+$R]
cornering “夹仓”;轧空;囤积居奇 FfRvi8
corporate borrower 借款公司;借款机构 Od("tLIO}I
corporate business 公司企业;公司业务 Dz3~cuVb
Corporate Communications Department [Stock Exchange of Hong Kong Limited] BCmKzv
企业传讯部〔香港联合交易所有限公司〕 NwcRH9};i
corporate customer 公司客户 &W8fEQwa
corporate dealer 公司交易商 ,Mr_F^|
Corporate Finance Division [Securities and Futures Commission] .: Zw6
企业融资部〔证券及期货事务监察委员会〕 P<CPA7K
Corporate Finance (D.T.C.) Limited 协联财务有限公司 Fy*t[>
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 `t7z
LC^c
corporate governance 公司管治 wzj:PS
corporate income tax 公司所得税 :u,Ji9
u
corporate investment adviser 公司投资顾问 h1~/zM/`
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 7](aPm8
corporate plan 公司计划 :IX_|8e ^
corporate practice 执业法团 ^\oMsU5(
corporate profits tax 公司利得税 &s8vmUt
corporate savings 公司储蓄 D!DL6l`
corporate service tax 公司服务税 \ nUJ)w
corporate signature 法团的签名 r,<p#4(>_
corporation 法团;公司 W5uC5C*,l
corporation bond 公司债券 bXz*g`=;
corporation stock 公司股证;地方债券〔英国〕 _<6E>"*m
corporation tax 公司税 `l'Ine11
correction phase of stock market 股市调整期 *x/H
Correctional Services Industries Suspense Account 惩教工业暂记帐 +ovT?CMo
corrective affidavit 修正遗产申报誓章 R('\i/fy
correspondent bank 代理银行 'kSm}}y
Cosmos Finance Limited 宇宙财务有限公司 s-4qK(ml-
cost 成本;费用;价格 >l b9 j>
cost centre 成本中心 W%1/:_
cost competitiveness 成本竞争力 |fB/ hs \
cost control 成本控制;成本管理 b{CS1P
cost convention 原值成本法;成本惯例 0Of6$`
cost effectiveness 成本效益;经济效益 C';Dc4j
cost efficiency 成本效率 rMoz+{1A
cost element 成本要素 58t_j54
cost flow 成本流转 ,`8:@<e
cost input 投入资金 E#E&z (G2
cost management information system 成本管理资料系统 ^U6VJ(58P
cost of an asset 资产成本 gg.lajX
cost of borrowing 借贷成本 U]&/F{3
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cost of capital 资本成本;资金成本 K1=j7
cost of installation 安装费 kpRk.Q*
cost of issue 招股费用;发行股份费用 )43z(:<
cost of living 生活费用 3F8KF`*
cost of transmitting 传送费用 l>T]Y
cost overrun 成本超支 v"*c\,
cost price 成本价格 Y
8-;eqH
cost price structure 成本价格结构 OYfRtfE
cost to the revenue 政府收入的损失;政府减少的收入 w!b;.l
cost-benefit analysis 成本效益分析 u}?|d8$h\
cost-benefit study 成本效益研究 -nZDFC8y$
cost-book company 以成本帐原则组成的公司 ;*{Ls#
cost-effectiveness analysis 成本效益分析 eF(oHn,
costing 成本计算;成本计算法 NE><(02qW
costing and pricing policy 成本及定价政策 ` Nv1sA#C
costing exercise 成本计算工作 QBCEDv&j
costing review 成本检讨 R"{P#U,HNO
cost-of-living allowance 生活津贴 $T_>WUiK
cost-of-living index 生活指数;生活费用指数 +Mb}70^
cost-plus pricing 成本加成定价法 jItVAmC=i
cost-push inflation 成本推动的通货膨胀 ;D<;pW
cost-recovery basis 收回成本的原则 jFl!<ooCo
cost-related charges 依成本而定的收费 T5-Yqz
cost-related fee 依成本而定的收费 !ZM*)6^
co-surety 共同担保人 ,E8g~ZUY9
co-trustee 共同受托人 ey$H2zmo
cotton futures 期棉 <r)5jf
Council of SEHK 联交所理事会 Zul@aS
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Council of the Hong Kong Society of Accountants 香港会计师公会理事会 {*"\68e
counterclaim 反申索 N"7BV
counterfoil 联页〔收据〕;存根〔支票〕;票根 (_Th4'(@Y
counter-guarantee 反担保 M}`T-"qf
counter-inflationary policy 反通货膨胀政策 I0N~>SpZ5
countersignature 副署签名;连署签名 iGBHlw;A
country debt provisioning 债务国坏帐准备 CropHB/t
country of beneficial ownership 实益拥有国 ^[6#Kw&E
coupon 息票;赠券 (ylZ[M&B:
coupon rate 息票利率 %"e hZd0r
cover 保证金;承保范围;补仓 {5 3#Xd
cover note 临时保单 vcZ"4%w
cover short position 补仓;填平空仓 Y=/;7T
coverage 保额;承保范围 4m%Yck{R
covered call 备兑认购期权 s6D Pb_,
covered option 备兑期权 9fYof
covered warrant 备兑认股权证 #+
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crash 狂泻;暴跌;崩溃 KvjH\;78
creation of new heads and subheads 开立新总目及分目 \1eWI
credit 信用;信贷;信用证;贷项 dFZh1*1
credit advice 贷项通知书 z"*3p8N
credit agency 征信所;信用调查机关 u63Q<P<