C: |e9}G,1
YZoudX'"
calendar year figure 历年数字 UA/3lH}
call 催缴通知;认购期权 D8h~?phK
call deposit 通知存款;活期存款 ,mRN;|N
call loan 短期同业拆借;通知贷款 qH-dT,`"{
call margin 补仓;追加保证金 ;hg]5r_
call market 短期同业拆放市场 jf})"fz-*
call money 短期同业拆借;活期贷款 s=6w-'; V
call option 认购期权;看涨期权 "ex?
#qD&
call price 赎回价格;提前赎回价 GoF C!nx
call warrant 认购认股权证;回购认股权证 pa+y(!G
callable share 可收回股份;可兑付股份 6 o+zhi;E
called up share capital 已催缴股本 C!.6:Aj
Canadian Dollar [CAD] 加拿大元 :n>h[{o%
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 ! g}9xIL
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 !q/?t XM!
cancellation price 取消费 KN%Xp/lkX
cap 上限 Q0r_+0[7j
capital 资本;资金 <}UqtDF 0
Capital Accord 《资本协定》 NZD
X93
capital account 资本帐;非经常帐 [pOU!9v4
capital account commitment balance 资本帐承担额结余 1di?@F2f
Capital Adequacy Directive [CAD] 《资本充足指引》 }vm17`Gfy
capital adequacy ratio [CAR] 资本充足比率 nmgW>U0jZh
capital allowance 资本免税额 YZoH{p9f
capital alteration 资本变更 FV^kOz
capital and liabilities ratio 资本负债比率
e%qMrR
capital and liquidity requirement 资本与流动资金的规定 doe[f_\
capital appreciation 资本增值 bg$e80
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〕 ^&,{
capital assets 资本资产 hTy#Q.=
capital at risk 风险资本 7?kvrIuY&
capital base 资本基础;资金基础 s{CSU3vYmi
capital charges 资本支出;资本费用 Z1>pOJm
capital commitment 资本承担 PvA%c<z
capital contribution certificate 出资证明书 i%z}8GIt'
capital convergence 划一资本充足比率 AQFx>:in
capital cost 资本成本;建设成本;建设费用 KcSvf;sx
capital cover 资本保证 (K2 p3M^
capital deficit 资本亏绌;资本赤字 #!5GGe{I
capital divided into shares 资本分成股份 ."h;H^5
capital element 资本因素;资本部分 ;z[yNW8
capital equipment 资本设备
0.Iw/e
capital expenditure 资本开支;非经常开支 Gud!(5'
capital expenses 资本费用 #4|?;C)u\
capital financing 筹集资本;以非经常收入支付非经常开支的结算 9,9( mbWJv
capital flow 资金流量 fs`<x*}K
capital formation 资本形成;集资 xXyzzr1[
capital formation figure 资本组合数字 jm*v0kNy
capital fund 资本基金 a
@TAUJ,
capital gain 资本增益;资本增值 &QE* V
capital gains tax 资本增值税 VR_1cwKBM
capital goods 资本财货;资本货物 *EDzj&
capital grant 非经常补助金;非经常拨款;建设补助金 @c&)K^v8
capital grant cycle 建设补助金周期 $i3/||T,9
capital injection 注入资本;注资 9J1&g(?>-
capital input 投入资本 7u!p.kN
capital intensity 资本密集度 t%=ylEPW
capital intensive 资本密集 "PlM{ZI\
capital investment 资本投资 Et7AAV*8g
Capital Investment Fund 资本投资基金
r_o2d 8
capital loss 资本损失 {^N=hI
capital maintenance 资本保值;资本保留 GHoPv-#
capital market 资本市场;资金市场 lk+)-J-lj'
capital market instrument 资本市场票据 +]AE}UXZoh
capital money 资本款项 inhb> zB
capital money subject to a trust 信托财产资本 TX 12$p\
capital movement 资本流动 6bU/IVP
capital nature 资本性质 )"q2DjfX*
capital outlay 资本支出 yJgnw6>r2
capital portion 资本部分 ^91k@MC
capital profit 资本利润 L6',s4
capital project 基本工程项目;非经常开支项目 z? cRsqf
capital receipt 资本收入 }]f)Fz
capital redemption 资本赎回 @ VJr0
capital redemption business 资本赎回业务 0tl
capital redemption contract 资本赎回合约 *ZY{^f
capital redemption reserve 资本赎回储备 K;YK[M1!
capital reduction 资本减缩;减资 =b;v:HC
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] c[Y7tj%y
股本削减计划〔香港联合交易所有限公司〕 5[I9/4,
capital repayment 偿还资本 H p1cVs
capital reserve 资本储备;后备资本 ; xs?^N|
capital revenue 资本收益;非经常收入 |_2O:7qe
capital spending 资本开支;资本支出;非经常开支 1 iE
capital stock 股本 c !5OK4+Z
capital stock subscription 认缴股本;认购股本 z[7U>q[E
capital subsidy 建设津贴;基本建设津贴 [.0R"|$sy+
capital subvention 非经常资助金 8rw;Yo<k
capital sum 资本额 Kp!P/Q{
capital tax 资本税 E]+W^VG
capital transfer tax 资本转移税 Ot(EDa9}IJ
capital turnover 资本周转率 o{:D
capital value 资本价值 !iZ*Z Pu
capital works project 基本工程项目 *%g*Np_P
Capital Works Reserve Fund 基本工程储备基金 9WHkw@<R+
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 &&tQ,5H5
capitalization 资本化;资本总额 R*QL6t
capitalization of interest 利息化作本金 IU3OI:uq
capitalized interest 化作本金的利息 /Bb\jvk-E
capitalized loan 转作资本的贷款 YwKY3kL
capitalized value 资本还原值;资本化价值 <6Br]a60RR
capitation grant 按人计算的补助金 8)sqj=
captive insurance business 专属自保保险业务 ww[STg
car insurance 汽车保险 ~C[R%%Gu
Caribbean Development Bank 加勒比开发银行 qA*QFQ'-
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] Kw'A%7^e
意大利嘉利堡银行 RMsr7M4<91
cartel 同业联盟;卡特尔 TCB<fS~U-
cartelized rates system 联营式利率制度 KaO8rwzDN
cash 现金;现款 zQ7SiRt7*
cash accounting system 现金会计制度 _a c_8m
cash acquisition 以现金投资所得的资产 fv)-o&Q#
cash allowance 现金津贴 B<_T"n'#b
cash assets 现金资产 9B<y w.
cash at bank 银行现金;银行存款 RJ@d_~%U
cash balance 现金结余 DGp'Xx_8
cash basis 现金收付制;收付实现制 4(o0I~hpB?
cash basis accounting 现金收付制会计;收付实现制会计 X8Gw8^t
cash bonus 现金红利 EV]exYWB
cash book 现金出纳帐;现金簿 O^
f[ugs
cash client 现金客户 )M}bc1 _
cash commission rebate 现金回佣 2\m+
cash compensation 现金补偿 gpO@xk$
cash contribution 现金承担额;现金分担额 '9i:b]Hru
cash cost 直接费用;现金成本 C[&Lh_F\
cash coupon 现金礼券 W"z!sf5U
cash credit 现金信贷 ~Ge-7^Fo7
cash deficit 现金赤字 5$N4<Lo7
cash deposit and withdrawal 现金收支 .XS rLb?
cash disbursement journal 现金支出日记簿 TN` pai0
cash disbursement slip 现金支出传票;现金支出单 jtl7t59R
cash flow 现金流量;银根 /k7`TUK
cash flow lending 流动现金放款;无抵押融资 o#E
z_D[
cash flow statement 现金流量表;现金流动表 -rU *)0PR
cash flow surplus 现金流量盈余 ?^k-)V
cash in hand 库存现金;手头现金 T w/CJg
cash in till 备用现金 nuXaZRH
cash in transit 运送中现金;在运现金 U4M!RdG
cash input 投入现金 zYF'XB]4
cash input figure 现金投入数字 &W }ooGg
cash limit 现金支出限额;现金限额 E]"ePdZZ/
cash margin 现金保证金 G+}|gG8
cash market 现货市场;现金交易市场 X%39cXM C
cash offer 现金要约;现金补偿额 Hn:%(Rg=aW
cash payment 现金付款;现金支付 ]xV7)/b5G
cash position 现金头寸 :*@=px
cash price 现金价格 } fSbH
cash receipts journal 现金收入日记簿 hX~IZ((Hi8
cash receiving slip 现金收入传票;现金收入单 #y2="$V
cash settlement 现金结算 UB?a-jGZK
cash surplus 现金盈余 !MQo=k
cash with order 订货付现;凭票即付 R1A!ob
cashier's order 银行本票 U
= T[-(:H
cashier's order outstanding 未承兑的银行本票 sL[,J[AN;
cash-limited subhead 有现金支出限额的分目 4l[f}Z
cash-sweep 现金彩票活动 hm?-QVRPV
casual client “散客”;“散户” 9KD2C>d<
CCASS Depository 中央结算系统证券存管处 7?B]X%
CCIC Finance Limited 中芝兴业财务有限公司 b Kv9F@
cedant 分出者 k1B7uA'h"G
ceding company 分出公司 O!uX:TE|Q
ceding insurer 分出保险人 Mx[tE?!2
ceiling 上限 7?/ Fr(\
ceiling price 最高限价 Kkdd }j
central bank 中央银行 8h-6;x^^
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 BDc*N]m}B1
central banking 中央银行业务 u'LA%l-
central banking function 中央银行职能 Pp#!yMxBr
Central Clearing and Custodian System 中央结算及托管系统 Jg|/*Or
Central Clearing and Depository System 中央结算及存管系统 O:#t>
;
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 hA)3Ah*
central clearing house 中央结算所 Xg#Dbf4
central clearing system 中央结算制度;集体交收系统 e6#^4Y/+`
central custody system 中央托管系统 Ewu 7tq Z
central depository 中央存管处 v5 $"v?PT
central depository system 中央证券存管制度 Uu8Z2M
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 )|'? uN7
central rate 中央汇率;中心汇率 q4lL7@_
Central Registration Hong Kong Limited 香港中央证券登记有限公司 jbfMTb4
Central Tender Board 中央投标委员会 ow%s_yV]R
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 A10/"Ec<u
centralized budgetary and payments system 集中预算及支付制度 zgqe@;{
centred 12-month moving average 十二个月定位移动平均数 3E:wyf)i"
certificate of approval 批准证明书 Vh4z+JOC
certificate of beneficial entitlement to property 资产权益证书 aFd
,
certificate of compliance 合格证明书;合约完成证明书 <86upS6
certificate of deposit [CD] 存款证 2"JIlS;J}7
certificate of exemption from estate duty 豁免遗产税证明书 lvcX}{>\
certificate of incorporation 公司注册证书;法团注册证书 x~A""*B~
certificate of incorporation of registered trustees 注册受托人法团证书 WWHT;ST
certificate of indebtedness [CI] 负债证明书 Y!CZ?c)@
certificate of insurance 保险证书 "k5 C? ~
certificate of interest 权益证明书;息票 's!EAqCN
certificate of means 资产证明书 ]D%D:>9|/
certificate of participation 参与证明书 aW$7:<A{
certificate of payment of profits tax 缴付利得税证明书 GfPe0&h
certificate of preference 特惠税证 Ku 56TH!Py
certificate of rateable value 应课差饷租值证明书 Dy0cA| E
certificate of registration 登记证书;注册证明书 O. @_2
certificate of satisfaction 清偿证明书 Vg&`f
certificate of transfer 转让证明书 ]p@7[8}
certificate to bearer 不记名证明书 ,7k)cNstW
certification 核证 ^cBA8 1
certification fee 核证费 xw]Zo<F
certified cheque 经银行证明可兑现的支票 w,9$*=k
certified public accountant [CPA] 执业会计师 .\LWV=B
certified statement 经证明的报表 [m!$01=
cessation of business 停业 Wvmf[!V;
cession 分保 2u/(Q>#
C.F. Finance Company Limited 浙一财务有限公司 (Q\QZu@
chance 机会;中彩机会 !Kd/
lDY
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 86.!sQ8b
change of domicile 迁册 c"77<Db$
change to estimates 修订预算 a{el1_DIGK
change to the approved estimates of expenditure 核准开支预算的变动 7H++ pOF
charge 费用;押记;抵押 Q->'e-\E<"
charge number 税单号码 [t,grdw
charge on assets 资产的征税 A&)P_B1|
charge upon general revenue 从政府一般收入中拨款支付 Ui'~d(F
chargeable 可予征收;应课税的 ;m{[9i`2
chargeable agreement for sale 可予征收印花税的买卖协议 5{[3I|m{
chargeable income 应课税入息 IcI y
chargeable normal trading receipt 应课税的一般营业收入 !W{|7Es?.
chargeable profit 应课税利润 V=QvwQlZ
chargeable to tax 应课税 xL=g(FN(6L
charged to... 记入……帐目 9F ).i
chargee 承押记人 FxD\F
charge-holder 受押人 uWv l<{2
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 mWta B>f
charging order 押记令 hFs0qPVY
chargor's right 押记人的权利 u,4,s[
charitable donation 慈善捐款 ,TeDJ\k
charitable trust 慈善信托 ^ D?;K8a-l
charity property 慈善财产 ^7~=+0cF]
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 mJ !}!~:
charter 章程;特许权 A\.k['!
charter of incorporation 成立章程 <@(HQuL#
chartered accountant 特许会计师 kSoAnJ|
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 .ikFqZ$$
Chartered Institute of Public Finance and Accountancy [United Kingdom] pi3Z)YcT
特许公共财政及会计学会〔英国〕 jQ1~B1(
charterer 承租人 VS1gg4tCv
Chase Manhattan Asia Limited 美国大通亚洲有限公司 z| i$eF;x3
Chase Manhattan Bank 美国大通银行 Xj?j1R>GB
chattels 实产 %pe7[/
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 0ot=BlMu
Che Hsing Finance Company Limited 浙兴财务有限公司 {;=+#QK/
check-and-balance system 制约平衡制度 nLJ]tpw^DH
Chekiang First Bank Limited 浙江第一银行 C
`k^So)
cheque 支票 =+A8s$Pb
Chiao Yue Finance Company Limited 侨裕财务有限公司 /!d,f4n
Chiba Bank, Ltd. 千叶银行 <),FI <~
Chicago Board of Options Exchange 芝加哥期权交易所 x{5I
Chicago Board of Trade 芝加哥交易所 ]%"Z[R
Chicago Mercantile Exchange 芝加哥商品交易所 ~|R"GloUw
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁
o_X"+ s
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 UIIunA9
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 C Vyq/X
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 dD@T}^j *|
child allowance 子女免税额 sW@4r/F>:D
China & South Sea Bank Limited 中南银行 (E\7Ui0Q
China Affairs Committee [Hong Kong Futures Exchange Limited] +twJHf_U
中国事务委员会〔香港期货交易所有限公司〕 '?wv::t
China concept stock 中国概念股 2gg5:9
China Construction Bank 中国建设银行 F#O.i,
China Development Division [Stock Exchange of Hong Kong Limited] ^L*:0P~
中国发展科〔香港联合交易所有限公司〕 kG@1jMPtQ
China Economic News 《中国经济新闻》 4}LGE>
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 ATPc~f
China State Bank Limited 国华商业银行 b6R0za
Chinatrust Commercial Bank, Limited 中国信托商业银行 .#lQZo6$\|
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 x]Nq|XK
Chinese Bankers Club, Hong Kong 香港银行华员会 Gk'J'9*
Chinese Banks' Association 香港华商银行公会 ]C}z3hhk
Chinese Gold and Silver Exchange Society 金银业贸易场 :X,1KR
Chinese New Year bonus 年奖;年终花红 8.'%wOU@A
chit fund 银会 /'!F \ kz
Chiyu Banking Corporation Limited 集友银行有限公司 +w%MwPC7`
Chiyu Finance Company Limited 集友财务有限公司 po\Q Me
Cho Hung Finance Limited 朝兴金融有限公司 cQS}pQyYN
choses in action 无形动产;据法权产 UTHGjE
chronological book 序时帐簿 ~^KemwogPN
Chubu Securities Finance Company 中部证券金融公司 /8Ca8Ju
Chung Khiaw Bank Limited 崇侨银行 f\2'/g}6a
Chung Nan Finance Company Limited 中南财务有限公司 &yp_wW-
Chuo Trust & Banking Co., Ltd. 中央信托银行 y[.0L!C {
Chuo Trust Asia Limited 中央信托亚洲有限公司 Cq}LKiu
Citibank, N.A. 万国宝通银行 "<txg%j\J
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 _ N.ZpKVu
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 hXmW,+1
Citicorp International Limited 万国宝通国际有限公司 I>C;$Lp]
civil debt 民事债项 L+9a4/q
Civil Service Pension Reserve Fund 公务员退休金储备基金 U3ED3)
D
claim 申索;索偿;债权 +c+#InsY
claim equalization fund 申索平衡基金 ~~&8I!r e
claim for refund of property tax 申请发还物业税 "Do9gW
claim of debt 债权申索 &AoXv`l4
claim on bank 对银行的债权 }#a d
claim to dividend 摊还债款申索 +'y$XR~W {
claimant 申索人;索偿人 A
ElNf:
claims statistics 申索统计数字 .y#@~H($
class of insurance business 保险业务类别 p@YU7_sF^!
class of property 财产类别 !E4YUEY6
claw-back 递减率 7:9WiN5b
clearance cost 清拆成本 "qMd%RP
clearing 结算;票据交换;清算 yLipuMNV
clearing account 结算帐户 $l7
<j_C
clearing and settlement system 结算和交收系统 *=UEx0_!q
clearing balance 结算差额 OiJ1&Fz(
clearing bank 结算银行 &5~bJ]P
clearing cheque 交换支票 ,K,n{3]
clearing house 结算所;票据交换所 !1-:1Whz8
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 '<4/Md[
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 Z_ak4C
clearing member 结算会员 ?.,..p
Clearing Members' Fund 结算会员基金
LmseY(i
N
clearing participant 结算参与者 P8:k"i/6J
clearing rebate 结算费用的回佣 :
v<|y F
Clearing Rules [SEHK Options Clearing House Limited] 3{]csZvW
《结算规则》〔联交所期权结算所有限公司〕 cRI&cN"o
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 g.iiT/b
Clerk to the Board of Review 税务上诉委员会书记 D-69/3 PvP
client 客户;委托人;当事人 [
!].G=8
client agreement 客户协议 #zZQ@+5zw
client confidentiality 客户保密的责任 ;[uJ~7e3
client money 客户款项 bX=A77
client statement 客户结单 Rm&i"
clients fund 客户资金 3K_J"B*7
close 结算;收市;收盘 h/QZcA
close a position 平仓;轧平头寸 65)/|j+
close company 股份不公开的公司 |9@?8\
close higher 收市时价位较高 >#)^4-e
close lower 收市时价位较低 !QSL8v@c
close mixed 收市时荣辱互见 :BNqr[=b
close of exchange 交易所停市 Y'DI@
close of financial year 财政年度终结 Z ZX|MA!
close out 平仓 1<Qb"FN!2
close out a long position 平长仓 F
MHpa
close out a short position 平空仓 K.JKE"j)d
close steady 收市时价格稳定 %f*8JUE16
close the gap 弥补差距 jLM1~`&
closed position 平仓 Dc}-wnga
closed-end investment corporation 股份固定的投资公司 q~T*R<S
close-out price 抛售价格 !c[?$#W4
closing account 决算帐户 nulVQOj|
closing balance 期终结余;收市结余 '[I?G6
closing price 收市价;收盘价 hDSt6O4za
closing quotation 收市价;收市行情 l> W?XH
closing rate 收市汇价;收盘汇率 g;UB+Y 247
closing transaction 平仓交易 d3St Z~&r!
clothing levy 成衣税 `!K(P- yB?
club deposit 零存整付存款 'W@X139zq
Code of Aid 《资助则例》 x32hO;
Code of Banking Practice 《银行营运守则》 #||^l_
Code of Best Practice [Stock Exchange of Hong Kong Limited] 9h9 jS~h
《最佳应用守则》〔香港联合交易所有限公司〕 6`J*{%mP
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〕 ;1'X_tp
Code of Conduct for Persons Registered with the Securities and Futures Commission pi7W8y
《证券及期货事务监察委员会注册人操守准则》 :uSo2d
code of practice 实务守则;经营守则;执业守则 Uz} #.
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 si.ZTG9m
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 iT227v!s
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 RplLU7
Code on Pooled Retirement Funds 《集资退休基金守则》 .!/DM-C
Code on Share Repurchases [Share Repurchase Code] @/9#Z4&d0
《公司购回本身股份守则》〔《股份购回守则》〕 I~-W4{
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 x&@. [FJhO
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 zgI!S6q
co-debtor 共同债务人 1I{vBeMj
co-financing scheme 共同融资计划 |Rd?s0u
cognizance 证明令 -r@fLkwg
coin 硬币 SDwTGQ/0
coin replacement programme 硬币取缔计划 ^KM' O8
coin set 套装硬币 -Wd2FD^x
coinage 硬币 &CpxD."8x
Coinage Security Fund 硬币发行基金 G%jgr"]\z
cold call 主动与准客户接触 Hbn%CdDk1
collapse in prices 价格下泻;价格下挫;价格暴跌 "jb`KBH%"
collateral 抵押品 M%92^;|`
collateral bond 担保债券 #^|y0:
collateral loan 抵押贷款 NjrF":'Y
collateral security 附属抵押品 @n"7L2wY
collection 征收;收取 ?
%XTD39
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 %JF^@\E!|
collection of betting duty 收取博彩税 p.A_,iE
Collection Office [Inland Revenue Department] 收税处〔税务局〕 ,&e0~
collective consumption 集体消费 ikX"f?Q;S2
Collector 收税主任 opU=49b
Collector of Rates 差饷征收官 sC1Mwx
Collector of Stamp Revenue 印花税署署长 eyUguA<lK\
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 N?hQ53#3
combined surplus 合并盈余 * ?x$q/a
combined visible and invisible trade account 有形及无形贸易合并帐目 /99S<U2ej
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 YcOPqvQ
commemoration coin 具纪念性的硬币 O]3$$uI=QE
commencement of winding-up 清盘开始 EmNJ_xY
commerce and industry sub-index 工商分类指数 6Ri+DPf:
commercial activity 商业活动 RtO3!dGT.
commercial bank 商业银行 [
R
Commercial Bank Act of Norway 《挪威商业银行法》 b
5<&hN4g
Commercial Banks Law 《商业银行法》 8eq*q
commercial borrowing 商业借款 l25_J.e
Commercial Code of Japan 《日本商法》
U*(/eEtd-
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 >HNBTc=~t
commercial invoice 商业发票 Ne#FBRu5
commercial letter of credit 商业信用证 kl%%b"h'
commercial loan 商业贷款;商业放款 M15Ce)oB1(
commercial paper 商业票据 >cU#($X$^
commercial paper market 商业票据市场 nWb*u
commercial registry 商业登记处 @6h,#8#
commercial return 商业回报 nsn
commercial sale 商业销售 d!0iv'^ t
commercialization 商品化 8?LsV<
commercially viable 具商业利益;有利可图 >M~1{
Commerzbank AG 西德商业银行 )Q= EmZbJz
commission 佣金;委员会 [$M=+YRHMW
Commission des Operations de Bourse of France 法国证券事务监察委员会 K)b@,/ 5
commission house 佣金行;代办行 !ij
R
commission payable 须付的佣金 0Xo>f"2<f
commission rebate 佣金回扣 ;E:vsVK
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 &n$kVNE
Commissioner of Banking 银行监理专员〔银监专员〕 Iue}AGxu:{
Commissioner of Estate Duty 遗产税署署长 epN>;e z
Commissioner of Inland Revenue 税务局局长 !iv6k~.e'2
Commissioner of Insurance 保险业监理专员 _|+}4 ap
Commissioner of Rating and Valuation 差饷物业估价署署长 sjGy=d{:oL
commitment 承担;已承担的开支;承担额;承担项目 vz6No%8X
commitment fee 承诺费 4fauI%kc
Committee of the Hong Kong Association of Banks 香港银行公会委员会 E{s p
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 $ix:S$
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 YYNh|
2
Committee on Payment System [Hong Kong Monetary Authority] bUvVt3cm
支付系统委员会〔香港金融管理局〕 Z5/*iun
Committee on Unit Trusts [Securities and Futures Commission] rebnV&-
单位信托委员会〔证券及期货事务监察委员会〕 e~oh%l^C72
Commodities Dealers' Deposit Fund 商品交易商按金基金 <<'%2q5
Commodities Trading Commission 商品交易事务监察委员会 BOt1J_;(rO
commodity 商品 `vjn,2S}
commodity classification 商品分类法 )XCG4-1
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 `]~1pc
commodity dealer 商品交易商 %#t*3[
commodity exchange 商品交易所 9*~bAgkWI
Commodity Exchange Compensation Fund 商品交易所赔偿基金 Y"H'BT!b}
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 ^^,cnDlm
commodity flow method 商品流动法;商品流通法 u00w'=pe)
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 Ic2Q<V}oq
commodity futures contract 商品期货合约 /cHUqn30a
commodity market 商品市场 :1asY:)vNP
commodity tax 商品税 B(|*u
commodity trading adviser 商品交易顾问 @TJxU
commodity trading adviser's representative 商品交易顾问代表 tTEw"DL_-
commodity trading advisory contract 商品交易顾问合约 =csh=V@s
commodity warrant 商品期权证 H4B|c42
commodity-based investment 以商品为基础的投资 F$/7X~*
common fund 共同基金 f \ E9u}
common property 分权共有财产 =/5^/vwgY
common share 普通股 hY5GNYDh
common stock 普通股 i~3\jD=<
Commonwealth Bank of Australia 澳洲联邦银行 ^4/
Commonwealth Development Corporation 英联邦发展公司 cN% r\
Commonwealth Finance Ministers Conference 英联邦财长会议 1;v,rs M
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 L|hELWru
Commonwealth income tax 英联邦入息税 F8H4R7
8>;
Commonwealth Preference 英联邦特惠制 8:t!m>(*
communal property 公有财产;公有产业 c,CcKy;+
communication expenses 通讯费用 <)$&V*\
Community Preference 欧共体特惠制 jOUM+QO
commutation of pension 退休金的折算 pO?v$Rjl
commuted gratuity 折算酬金 -kF8ZF
commuted pension gratuity 经折算的退休酬金 h*
72 f/#
Companies Act [United Kingdom] 《公司法令》〔英国〕 ^>Vl@cW0uz
Companies Handbook 《上市公司手册》 s(Y2]X4
(
companies inspector 公司检查员 $E/N
Companies Liquidation Account 公司清盘帐户 }~NM\rm
Companies Ordinance: Information to be Included in a Rights Issue Prospectus CCHGd&\Z
《公司条例:供股章程须载有的资料》 Nl]_Ie6
Companies Ordinance: Information to be Included in Prospectuses Regarding the Valuation of Land and Buildings 《公司条例:招股章程须载列有关土地或建筑物的评估的资料》 _V`F_C\\#
Companies Registration Officer 公司注册主任 HPMj+xH
Companies Registry 公司注册处 |LV}kG(2
Companies Registry Trading Fund 公司注册处营运基金 >sjvE4s
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 j>8S,b=%
Company Formation and Enforcement Division [Companies Registry] n'To:
公司成立及条例执行部〔公司注册处〕 "D,}|
company in which the public are substantially interested 由公众拥有相当权益的公司 DD5cUlOSu
company limited by guarantee 担保有限公司 r2%Qk
company limited by shares 股份有限公司 +~K)
~
company register 公司登记册 )O],$\u
company registration fee 公司注册费 ' !2NSv
company with limited liability 有限法律责任的公司 \@[Y~:
company's memorandum 公司组织章程 /IQ$[WR cx
company's reserve 公司储备 |&"/u7^
comparative advantage 比较优势;比较利益 `h%K8];<6f
compensation 补偿金;赔偿 6t\0Ui
Compensation Committee [Stock Exchange of Hong Kong Limited] G%A!yV
赔偿委员会〔香港联合交易所有限公司〕 a[V X)w_W{
compensation from insurance 保险赔偿 cYgd1
compensation fund 赔偿基金 ' hDs.Wnu
compensation fund levy 赔偿基金征费 CKnPMvmz
compensation rate 补偿率 _z=ytt9D
Compensation Review Committee 赔偿检讨委员会 YEa<zhO8
compensation scheme 赔偿计划 B/*\Ih9y
compensation trade 补偿贸易 s
!IvUc7'
compensation value 补偿值 8e5imei
compensatory payment 补偿付款 }<qZXb1
competition and pricing strategy 竞争与定价策略 CwM1
_3cE
competitive edge 竞争优势 e:l7 w3?O
competitive price 具竞争力的价格 <a&w$Zc/
competitive tender 竞争性投标 (A )f
r4
Compliance Committee [Stock Exchange of Hong Kong Limited] {[4.<|26
监察委员会〔香港联合交易所有限公司〕 Up1n0
component of expenditure 开支组成部分 llN/
Composite Consumer Price Index 综合消费物价指数 x4i&;SP0
composite index 综合指数 Bz(L}V]\k
composite rating 综合评级 URbHVPCPb
composite return form 综合报税表 ekW#|
Composite Securities and Futures Bill 《证券及期货综合条例草案》 n8E3w:A-
composite tax return 综合报税表 +B[XTn,Cru
composition 组合成分;债务重整协议 Q#F9&{'l
composition of earnings 收益组合成分 Aj8zFt]
compound increase 复合增加率;复合增长率 ]eUD3WUe>q
compound interest 复利 4T6: C?V
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 0GW69 z
comprador note 买办票据 5yyc0UG
comprador order 买办付款令票 F}.R-j#
comprehensive income tax 综合所得税 ;}lsD1S:
comptroller 审计主任 #<y/m*Ota
compulsory liquidation 强制清盘
O7%8FY
compulsory winding-up 强制清盘 [!C!R$AMa
computation 计算;计算表 |No9eZ8>.
computational procedure 计算方法 _?]W%R|
computer audit programme 电脑审计程序;电脑核数程序 |!81M|H
concentrated position 集中持仓量 DUSQh+C
concentration risk 资金集中风险;集中融资风险 O1@3V/.Wu
concept stock 概念股 v^J']p
concession 特许权;宽减措施;优惠 ]UkqPtG;
concession contract 特许经营权合约 ^6gEL~m|]
concessionary rate 优惠率 t3 3\f<e
concordat 协定;契约;国际监管条约 n%;4Fm?
condition 条件 s{OV-H
conditional endorsement 附有条件的背书 `z`=!1
conditional offer 有条件要约 `,O"^zR)z
conditional sale agreement 有条件售卖协议 %ikPz~(
conditions of tender 投标章程 ~|[i64V<^
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》 ![!,i\x
conduct of business standard 业务操守准则 Q,M,^_
Confidentiality Understandings 保密谅解文件 r0wAh/J|
confirmation letter 确认书 d;,Jf*x\
confirmation of mail transfer 信汇证明书 B8unF=u
Confirmation of Payment 已缴税证明书 XqU0AbQ
confirmed letter of credit 保兑信用证 FJqg,
confirming bank 保兑银行 Sz:PeUr9h
confiscation order 没收令 +f$
{r7
connected transaction 关连交易 1,:QrhC
consensus capitalism 共识资本主义 ,k1ns?i9KH
conservative investor 保守投资者 6-~ZOMlV
consideration 代价;对价;约因 G)?j(El
consideration issue [listing method] 代价发行〔上市方式〕 <00nu'Ex1v
consideration other than cash 现金以外的代价 \x<,Ma=D
consignee 收货人;代售人 QL @SE@"
consignment 托运;寄售 &lID6{7 9Z
consignor 付货人;托运人;寄售人 Em4'b1mDX%
consolidated account 综合帐目 H?eG5
consolidated account expenditure 综合帐目开支 2c51kG77E
consolidated balance sheet 综合资产负债表 DxD\o+:r
consolidated cash deficit 综合现金赤字 Ga+Cb2$
consolidated cash surplus 综合现金盈余 (0l>P]"n
consolidated enterprises sectorial index 综合企业分类指数 A#{I-*D[
consolidated net earnings 综合净收益;综合净盈利 o^/ fr&,9
consolidated net profit 综合净利润;综合纯利 W0;QufV
consolidated policy 综合保单 jd2 p~W
consolidated price 综合价格 ]N,'3`&::
consolidated profit and loss account 综合损益帐;综合损益表 n^rbc;}
consolidated public sector expenditure 公营部门综合开支 !acuOBv,
consolidated revenue account 综合收入帐 h+7U'+|%A
consolidated shareholders' fund 综合股东资金 lKf kRyO_S
consolidation of shares 股份合并 nVr V6w
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 PbY.8d%2/k
consortium company 财团公司 $2Awp@j
consortium loan 银团贷款 8#R%jjr%T
constant dollar figure 固定币值 G({5Lj gW
constant market price 固定市价 QkWEVL@uM
constant price 固定价格 fT{jD_Q+3
constant price series 固定物价计算数列 ^Y!$WP
constant rate 固定比率 H]*B5Jv~
constituent stock 成分股 ^$mCF%e8H
constitution 章程;组织章程 4`'Rm/)
construction output 建造产出量 dKP| TRd
constructive trust 法律构定信托 4uH}
SG[
consultant accountant 顾问会计师 RameaFX8
consultant's fee 顾问费 Unansk
Consultation Paper on Proposed Regulation on Share Margin Financing dNCd-ep
《监管股票按贷财务的建议谘询文件》 's5H_ah
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability K47.zu
《有关联交所检讨董事资格的程序的谘询文件》 ,<C~DSAyZ
consumer behaviour 消费者行为 [vz2< genn
Consumer Council 消费者委员会 ?)[=>Kp
consumer credit financing operation 消费者信贷业务 Sj:c {jyJd
consumer demand 消费者需求 GY5JPl
consumer durables 耐用消费品 ?r*}1WsH
consumer expenditure 消费开支 'R2*3<
consumer goods 消费品 =(~*8hJ
consumer market 消费市场 a^^OI|?
consumer price 消费物价 {u0sbb(
Consumer Price Index [CPI] 消费物价指数 @\:@_}Z`_}
Consumer Price Index (A) 甲类消费物价指数 PN=5ICT
Consumer Price Index (B) 乙类消费物价指数 !]9qQ7+R%
Consumer Price Index Classification System 消费物价指数分类法 yRDtPK"E-
Consumer Price Index Report 《消费物价指数月报》 O'(D:D?
Consumer Price Index series 消费物价指数系列 s'd\"WaQV
consumer price inflation 消费物价上涨 6;@:/kl t
Consumer Representative Action Fund 消费者集体诉讼基金 YE:5'@Z
consumer sentiment 消费意欲 J0YNzC4
consumer spending 消费开支;消费支出 JaR!9GVN7
consumption expenditure 消费开支 "rc QS
H
consumption pattern 消费模式 ,&s"f4Mft
consumption product 消费产品 RQu[FZT,
consumption tax 消费税 0'Qvis[kt
contango 交易延期费;延期交割费;期货溢价 dtjb(*x
contingencies warrant 紧急拨款令;应急支款授权书 82V;J 8T?
contingency 应急费用;意外开支准备金 -O r\
contingency allowance 应急准备金 zTl,VIa3p
contingency sum 应急费用;意外开支准备金 J9f]=1`
contingent assets 或有资产 [g}0.J`_
contingent debt 或有债权;待确定债务 ![eY%2;<
contingent interest 待确定的权益 1bDAi2 H
contingent liabilities 或有负债 a<]vHC7
contingent profit 或有利润 Ji1# >;&
contingent right 或有的权利 wzmQRn;s
continue to hold a deposit 继续持有存款 >I0 a$w
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 O2f-{jnTz,
continuing rent 连续租金 }jP/XO1f
continuing trustee 留任受托人 GuaF B[4
continuous licensing system 长期持牌制度 ({$rb-
Continuous Net Settlement System [CNS System] 持续净额交收系统
|eFaOL|
contra account 对销帐户 ~$rSy|19
contra flow 资金回流 mVN\
contra item 对销项目 (dy:d^
contra transfer 对销转拨 K@oyvJ$
contract 合约 5 /T#>l<
contract for difference 差价合约 hZ/p'
contract for service 服务合约 qP zxP @4
contract for settlement 平仓合约 jK%Lewq
contract note 成交单据 (dx~lMI
contract of copartnery 合伙合约 @k# xr
contract of indemnity 弥偿合约 T1 1>&K)
contract of insurance 保险合约 Q ~n%c7
contract of reinsurance 再保险合约 3hEbM'L
contract price 合约价格 KdzV^6K<c
contracting party 订约人;立约人;缔约国 >wFn|7\)s>
contractual agreement 合约协议 ah(k!0PV
contractual commitment 合约承担 dDAl n+
contractual joint venture 合约式联营企业 DeeV;?:
contractual mutual fund 合约互惠基金 epG =)gd=8
contractual right 合约权利 16nU`TN
contractual savings fund 合约储蓄基金 /%F,
contributed surplus 实缴资本盈余 FF7?|V!Q
contribution 出资;供款;捐款;分担款项 eLV[U
contribution account 供款帐户 obv_?i1
contribution to gross domestic product 在本地生产总值中所占比率 *+00
contribution to investment 出资额 oMYZ^b^
contribution to pension fund 退休金供款 ixoN#'y<"
contributor 供款人;出资人;捐助人 7{k?"NF
contributory 分担人 SL\15`[{
contributory scheme 供款计划 fP8bWZ{
contrived cessation of business 有预谋的停业 C*11?B[
control 控制权;控制;管制 K$s{e0
79
control of a company 公司的控制权;公司控股权 SLH;iqPT
control of business 业务的控制权 83aWMmA(1
controlled company 受控制公司 ^>eV}I5ak
controller 控制人;控权人;会计长 u6:$AA
controller of an authorized institution 认可机构控权人 +1\t0P24
controlling company 控股公司 [By|3bI
controlling interest 控制权益;控股权益 T{N8 K K
controlling officer 管制人员 ^gY'^2bzxu
controlling officer's report 管制人员报告 5`i+aH(
controlling shareholder 控股股东;持有控股权的股东 EY
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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》 'z=d&K
conventional lending 传统放款;常规放款 6(Ntt
conversion 兑换;换算;转换〔证券〕 (.wR!l#!
conversion factor 换算因数 \NKw,`/
conversion of stock 公债的转换 Q)8I(*
conversion rate 兑换率;换算率;转换价格〔证券〕 H:WuMw D4
convertibility 可兑性;兑换性;自由兑换 {h.j6
convertibility undertaking 兑换保证 9C!b
f \
convertible 可兑换;可换股 <^942y-=
convertible currency 可兑换货币 9T1-{s
R
convertible debenture 可转换债权证 3;!!`R>e
convertible loan stock 可转换股的债权股额 MOi1+`kwh
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 pwB>$7(_h
conveyance 转易;转易契;财产转让证书 r]aI=w<(f
conveyance of property 财产转让 WD*z..`
conveyance on sale 售卖转易契 WY5HmNX3E
conveyancing fee 业权转易费 i'1MZ%.
conveyancing scale charges 物业转易收费标准 TQ%F\@"
cooling-off period 冷静期 %ZDO0P !/
co-owner 共同拥有人;分权共有人 sWKdqs
co-partner 共同合伙人 -[h|*G.J
co-partnership 共同合伙 M=4b
Copenhagen Stock Exchange 哥本哈根证券交易所 0< }BSv
core capital 核心资本 ,,Ivey!kL
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons YOA)paq+
《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》 ?V(+Cc
Core Principles for Effective Banking Supervision [Basle Committee] 6!;D],,"#.
《有效监管银行业的主要原则》〔巴塞尔委员会〕 Qv]rj]%
cornering “夹仓”;轧空;囤积居奇 hDBo
XIK
corporate borrower 借款公司;借款机构 QR<<O
corporate business 公司企业;公司业务 `}FZ;q3DP
Corporate Communications Department [Stock Exchange of Hong Kong Limited] /*GCuc|
企业传讯部〔香港联合交易所有限公司〕 Y'#uZA3KA
corporate customer 公司客户 m9-=Y{&/
corporate dealer 公司交易商 kP^=
Corporate Finance Division [Securities and Futures Commission] O3#eQs
企业融资部〔证券及期货事务监察委员会〕 e5'U[bQm
Corporate Finance (D.T.C.) Limited 协联财务有限公司 &;<'AF
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 QHnC(b
corporate governance 公司管治 j6L (U~%
corporate income tax 公司所得税 O.8k [Ht
corporate investment adviser 公司投资顾问 1?Tj
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 H!l9a
corporate plan 公司计划 K<5 0>uG
corporate practice 执业法团 r8[)C cv
corporate profits tax 公司利得税 $H&:R&Us
corporate savings 公司储蓄 m3&