C: lhhp6-r
rJ}k!}G
calendar year figure 历年数字 %y}l^P5z
call 催缴通知;认购期权 *L~88-V^
call deposit 通知存款;活期存款 a76`"(W
call loan 短期同业拆借;通知贷款 V61.UEN
call margin 补仓;追加保证金 zWEt< `1M
call market 短期同业拆放市场 4GTB82V$
call money 短期同业拆借;活期贷款 f8?c[%br
call option 认购期权;看涨期权 \3v}:E+3
call price 赎回价格;提前赎回价 !aub@wH3
call warrant 认购认股权证;回购认股权证 qT+:oMrTSm
callable share 可收回股份;可兑付股份 %O_Ed
{G4t
called up share capital 已催缴股本 N8w@8|KM
Canadian Dollar [CAD] 加拿大元 ~J,e^$u
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 ^N_ ?&pgy
Canadian Imperial Bank of Commerce 加拿大帝国商业银行
[EU\-
cancellation price 取消费 CNF3".a
cap 上限 #9)D.d|5
capital 资本;资金 - Ado-'aaS
Capital Accord 《资本协定》 8st~ O
capital account 资本帐;非经常帐 ~g[<A?0=y
capital account commitment balance 资本帐承担额结余 a)GT\1q
Capital Adequacy Directive [CAD] 《资本充足指引》 .~Z@y#
capital adequacy ratio [CAR] 资本充足比率 M]$_>&"
capital allowance 资本免税额 $*[-kIy
capital alteration 资本变更 bp?4)C*R
capital and liabilities ratio 资本负债比率 2Sg,b8
capital and liquidity requirement 资本与流动资金的规定 wth*H$iF
capital appreciation 资本增值 vD*9b.*
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〕 >X!A/;$
capital assets 资本资产 z?i{2Fz6
capital at risk 风险资本 X6g{qz Hg_
capital base 资本基础;资金基础 8o4?mhqV
capital charges 资本支出;资本费用 !K$qh{n
capital commitment 资本承担 JHZ`LWq
capital contribution certificate 出资证明书 K<Qy1y~[
capital convergence 划一资本充足比率 >*aqYNft
capital cost 资本成本;建设成本;建设费用 9F^rXY.
capital cover 资本保证 El)WjcmH
capital deficit 资本亏绌;资本赤字 G*lkVQ6?
capital divided into shares 资本分成股份 ^|0>&sTHOH
capital element 资本因素;资本部分 ?yqTLj
capital equipment 资本设备 NN;'QiE
capital expenditure 资本开支;非经常开支 urK[v
capital expenses 资本费用 =-U8^e_Y
capital financing 筹集资本;以非经常收入支付非经常开支的结算 YKT=0
capital flow 资金流量 ZhpbbS
capital formation 资本形成;集资 Z#P:C":e
capital formation figure 资本组合数字 R8<'m
capital fund 资本基金 f~NGIlgR
capital gain 资本增益;资本增值 YZH&KGY
capital gains tax 资本增值税 D-IXO@x
capital goods 资本财货;资本货物 BE]PM
n I
capital grant 非经常补助金;非经常拨款;建设补助金 )+S^{tt
capital grant cycle 建设补助金周期 dW8M^A&
capital injection 注入资本;注资 aV'r
oxM
capital input 投入资本 2PSt*(
capital intensity 资本密集度
,m-/R
capital intensive 资本密集 D7"RZF\)
capital investment 资本投资 YzD6S*wb
Capital Investment Fund 资本投资基金 oTqv$IzqP
capital loss 资本损失 )KPQ8y!d
capital maintenance 资本保值;资本保留 )D1=jD(
capital market 资本市场;资金市场 x.OCE`
capital market instrument 资本市场票据 t$W~X~//
capital money 资本款项 R%Y#vUmBV{
capital money subject to a trust 信托财产资本 xYGB{g]
capital movement 资本流动 $ }D9)&f;
capital nature 资本性质 yxt`
capital outlay 资本支出 ]7ZY|fP2
capital portion 资本部分 c<gvUVHIxR
capital profit 资本利润 _PR><L_
capital project 基本工程项目;非经常开支项目 e:&(y){n(
capital receipt 资本收入 C3p/|{TP
capital redemption 资本赎回 .% rB-vO:g
capital redemption business 资本赎回业务 \-?@
&' :
capital redemption contract 资本赎回合约 jZ8#86/#{
capital redemption reserve 资本赎回储备 1hQeuG
capital reduction 资本减缩;减资 tb@&!a$`?
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] .;&1"b8G
股本削减计划〔香港联合交易所有限公司〕 lrXi*u]
capital repayment 偿还资本 UFoxv)
capital reserve 资本储备;后备资本 _Bh ^<D-
capital revenue 资本收益;非经常收入 CQ+WBTiC
capital spending 资本开支;资本支出;非经常开支 ZV;lr Vv
capital stock 股本 (t\
F>A
capital stock subscription 认缴股本;认购股本 n
7Bua
capital subsidy 建设津贴;基本建设津贴 ]"Qm25`Qz
capital subvention 非经常资助金 1|c\^;cTkt
capital sum 资本额 6fOh *
capital tax 资本税 #6%9*Rh
capital transfer tax 资本转移税 ^l(Kj3gM
capital turnover 资本周转率 `T]1u4^E
capital value 资本价值 rfdT0xfcU
capital works project 基本工程项目 8=#J:LeXj
Capital Works Reserve Fund 基本工程储备基金 w9J^s<e
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 RI
q9wD}4(
capitalization 资本化;资本总额 [aK7v{Wu
capitalization of interest 利息化作本金 Ew|VDD(.
capitalized interest 化作本金的利息 _m+64qG_8'
capitalized loan 转作资本的贷款 ] hxE^/8 7
capitalized value 资本还原值;资本化价值 (KF=v31_m
capitation grant 按人计算的补助金 P,ox))+6
captive insurance business 专属自保保险业务 E9L)dMZSpj
car insurance 汽车保险 +4,v.B@
Caribbean Development Bank 加勒比开发银行 ^mu?V-4
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] >lRa},5(
意大利嘉利堡银行 HJn
cartel 同业联盟;卡特尔 Z,~EH
cartelized rates system 联营式利率制度 *Hnk,?kPq
cash 现金;现款 FYe(SV(9
cash accounting system 现金会计制度 \v'\
Ea~
cash acquisition 以现金投资所得的资产 Q]q`+ Z65
cash allowance 现金津贴 1qw*mV;W)_
cash assets 现金资产 $]G_^ji)K
cash at bank 银行现金;银行存款 JY|f zL
cash balance 现金结余 ];.H]TIc6
cash basis 现金收付制;收付实现制 3\xvy{r
cash basis accounting 现金收付制会计;收付实现制会计 PV*U4aP
cash bonus 现金红利 R0n#FL^E
cash book 现金出纳帐;现金簿 O<1qU
M
cash client 现金客户 V_&>0P{q
cash commission rebate 现金回佣 X$L9kZ
cash compensation 现金补偿 XCGJ~
cash contribution 现金承担额;现金分担额 [a&|c%h
cash cost 直接费用;现金成本 Lwg@*:`d
cash coupon 现金礼券 0koC;(<n
cash credit 现金信贷 "Yo.]PU
cash deficit 现金赤字 o0nKgq'w|x
cash deposit and withdrawal 现金收支 J8T?=%?=
cash disbursement journal 现金支出日记簿 _dT,%q
cash disbursement slip 现金支出传票;现金支出单 W+&w'~M
cash flow 现金流量;银根 ="$9
<wt
cash flow lending 流动现金放款;无抵押融资 2\Vzfca
cash flow statement 现金流量表;现金流动表 jORU+g
cash flow surplus 现金流量盈余 Z>)(yi9+
cash in hand 库存现金;手头现金 !NNq( t
cash in till 备用现金 dJZMzn
cash in transit 运送中现金;在运现金 nQ0g,'o
cash input 投入现金 eRK
kHd-
cash input figure 现金投入数字 a|*{BlY
cash limit 现金支出限额;现金限额 ov{
cash margin 现金保证金 w!0`JPu
cash market 现货市场;现金交易市场 ZE ())W"
cash offer 现金要约;现金补偿额 1Qi5t?{
cash payment 现金付款;现金支付 ;_.%S *W\
cash position 现金头寸 |G+6R-_
cash price 现金价格 0$ -N
cash receipts journal 现金收入日记簿 c&1:H1#
cash receiving slip 现金收入传票;现金收入单 z(AhO
cash settlement 现金结算 V Q6&7@
c
cash surplus 现金盈余 <$^76=x,8P
cash with order 订货付现;凭票即付 ;E8.,#/a
cashier's order 银行本票 =AhXEu ^
cashier's order outstanding 未承兑的银行本票 6n{`t/
cash-limited subhead 有现金支出限额的分目 ~mqiXr8
cash-sweep 现金彩票活动 Ylc[ghx
casual client “散客”;“散户” )F\tU
CCASS Depository 中央结算系统证券存管处 Jon<?DQj
CCIC Finance Limited 中芝兴业财务有限公司 e5!LbsJv
cedant 分出者 H]LH~l
ceding company 分出公司 M(l>^N8W8
ceding insurer 分出保险人 >Cb[
ceiling 上限 Vf67gux
ceiling price 最高限价 fh0a "#L{
central bank 中央银行 Jl-Lz03YG
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 Pa.D+
central banking 中央银行业务 [MmOPm}@
central banking function 中央银行职能 c:SA#.
Central Clearing and Custodian System 中央结算及托管系统 6R%Ra
Central Clearing and Depository System 中央结算及存管系统 RJ ,a}w[9
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 0-ISOA&
central clearing house 中央结算所 #K|:BS
central clearing system 中央结算制度;集体交收系统 y#'|=0vTvP
central custody system 中央托管系统 V^a]@GK:
central depository 中央存管处 J2"n:
central depository system 中央证券存管制度 TG\3T%gH/s
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 _;]
3w
central rate 中央汇率;中心汇率 X~DI d
Central Registration Hong Kong Limited 香港中央证券登记有限公司 H\OV7=8
Central Tender Board 中央投标委员会 SH"e x,=
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 gK {-eS
centralized budgetary and payments system 集中预算及支付制度 ^f:oKKaAW;
centred 12-month moving average 十二个月定位移动平均数 L'dR;T[;
certificate of approval 批准证明书 ,)u\G(N
certificate of beneficial entitlement to property 资产权益证书 7V6gT}R
certificate of compliance 合格证明书;合约完成证明书 - J9K
certificate of deposit [CD] 存款证 'N?,UtG R
certificate of exemption from estate duty 豁免遗产税证明书 JG%y_
Qy?K
certificate of incorporation 公司注册证书;法团注册证书 '%@fW:r~
certificate of incorporation of registered trustees 注册受托人法团证书 UN7>c0B
certificate of indebtedness [CI] 负债证明书 "r6DZi(^K
certificate of insurance 保险证书 }B=`nbgIG7
certificate of interest 权益证明书;息票 orB8q((
certificate of means 资产证明书 ;(cqaB
certificate of participation 参与证明书 ,&Iw5E[
certificate of payment of profits tax 缴付利得税证明书 l.ri]e
certificate of preference 特惠税证 F;Q8^C0e*c
certificate of rateable value 应课差饷租值证明书 tta\.ic
certificate of registration 登记证书;注册证明书 O1+2Z\F
certificate of satisfaction 清偿证明书 -r%3"C=m
certificate of transfer 转让证明书 +I$ k_
certificate to bearer 不记名证明书 ~_SoP
certification 核证 H"_ZqEg
certification fee 核证费 |Co ?uv
i
certified cheque 经银行证明可兑现的支票 {5tb.{
certified public accountant [CPA] 执业会计师 n\f8%z
certified statement 经证明的报表 s2-`}LL
cessation of business 停业 xXpeo_y'
cession 分保 {&_1/
C.F. Finance Company Limited 浙一财务有限公司 ,/O,j
SRk
chance 机会;中彩机会 Byx8`Cx1
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 Gj6(ycaS
change of domicile 迁册 KLpe!8tAe
change to estimates 修订预算 Xx~ za{p
change to the approved estimates of expenditure 核准开支预算的变动 J?d&+mt
charge 费用;押记;抵押 KZFnp=i
charge number 税单号码 K3QE>@']
charge on assets 资产的征税 0Q^a*7w`8a
charge upon general revenue 从政府一般收入中拨款支付 x7qVLpcL3z
chargeable 可予征收;应课税的 Q/oe l'O*x
chargeable agreement for sale 可予征收印花税的买卖协议 ai7*</ls
chargeable income 应课税入息 Ob:}@jj
chargeable normal trading receipt 应课税的一般营业收入 N/ 7Q(^
chargeable profit 应课税利润 E1(2wJ-3"
chargeable to tax 应课税 KkVFY+/)
charged to... 记入……帐目 N"X;aVFs_
chargee 承押记人 ?[n{M
charge-holder 受押人 a}~Xns
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 y8=(k}=3
charging order 押记令 NA5AR*f'
chargor's right 押记人的权利 DH(Qmd
charitable donation 慈善捐款 V=)0{7-9
charitable trust 慈善信托 )24c(
charity property 慈善财产 ][ri
A
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 yi7m!+D3
charter 章程;特许权 UZ8
vZ
charter of incorporation 成立章程 r;gtfX*
chartered accountant 特许会计师 pBW|d\8
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 .VFa,&5;3
Chartered Institute of Public Finance and Accountancy [United Kingdom] t{\,vI
特许公共财政及会计学会〔英国〕 {ZiZ$itf
charterer 承租人 9C?;'
Chase Manhattan Asia Limited 美国大通亚洲有限公司 )<w`E{q
Chase Manhattan Bank 美国大通银行 6\MH2&L<
chattels 实产 a!Z.ZA
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 [yzDa:%
Che Hsing Finance Company Limited 浙兴财务有限公司 T~shJ0%
check-and-balance system 制约平衡制度 ~&>|u5C*@
Chekiang First Bank Limited 浙江第一银行 Gw3H1:yo
cheque 支票 V2< 4~J2:9
Chiao Yue Finance Company Limited 侨裕财务有限公司 m_{?py@tZ
Chiba Bank, Ltd. 千叶银行 . zM
Chicago Board of Options Exchange 芝加哥期权交易所 dgb#PxOMH
Chicago Board of Trade 芝加哥交易所 Ho3$T
Chicago Mercantile Exchange 芝加哥商品交易所 'Xl[ y
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 9|Z25_sS
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 1
J3h_z6/
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 gv7(-I
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 i
*W9 4
child allowance 子女免税额 8*sZ/N.
China & South Sea Bank Limited 中南银行 ich\`j[i
China Affairs Committee [Hong Kong Futures Exchange Limited] +b<q4W
中国事务委员会〔香港期货交易所有限公司〕 kHj|:,'sV
China concept stock 中国概念股 3B }Oy$p
China Construction Bank 中国建设银行 ,uEi*s>
China Development Division [Stock Exchange of Hong Kong Limited] vA(V.s`
中国发展科〔香港联合交易所有限公司〕 <k2Qcicy
China Economic News 《中国经济新闻》 dl:uI5]
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 EeW %5/;
China State Bank Limited 国华商业银行 4%h@K(iN
Chinatrust Commercial Bank, Limited 中国信托商业银行 P<AN`un
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 /RLeD
Chinese Bankers Club, Hong Kong 香港银行华员会 2yYq/J
Chinese Banks' Association 香港华商银行公会 ,j{$SuZM
Chinese Gold and Silver Exchange Society 金银业贸易场 J|k~e,C
Chinese New Year bonus 年奖;年终花红 dW3 q
chit fund 银会 1aC?*,e?
Chiyu Banking Corporation Limited 集友银行有限公司 zLQplw`#
Chiyu Finance Company Limited 集友财务有限公司 !<psK[
Cho Hung Finance Limited 朝兴金融有限公司 o<\CA[
choses in action 无形动产;据法权产 TCW[;d
chronological book 序时帐簿 .}QR~IR'
Chubu Securities Finance Company 中部证券金融公司 gAcXd<a0
Chung Khiaw Bank Limited 崇侨银行 ~~h@(2/Q>x
Chung Nan Finance Company Limited 中南财务有限公司 jl# )CEx
Chuo Trust & Banking Co., Ltd. 中央信托银行 Y b57Xu
Chuo Trust Asia Limited 中央信托亚洲有限公司 q$[x*!~
Citibank, N.A. 万国宝通银行 Rk#@{_
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 a?]Ow J
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 0E9LZOw4T
Citicorp International Limited 万国宝通国际有限公司 Mz}yf5{f
civil debt 民事债项 -5 -X[`cF
Civil Service Pension Reserve Fund 公务员退休金储备基金 joa|5v'
claim 申索;索偿;债权 :b^\O
claim equalization fund 申索平衡基金 ]YF[W`2h
claim for refund of property tax 申请发还物业税 1:I47/
claim of debt 债权申索 Z-(V fp4
claim on bank 对银行的债权 l`s_Id#
claim to dividend 摊还债款申索 tOn_S@/r
claimant 申索人;索偿人 n !ty\E
claims statistics 申索统计数字 L_Q1:nL-0
class of insurance business 保险业务类别 X|Gsf=
1S
class of property 财产类别 e<_p\LiOS
claw-back 递减率 :G#>):
clearance cost 清拆成本 mz\d>0F U.
clearing 结算;票据交换;清算 _KSYt32N
clearing account 结算帐户 N :E7rtT,M
clearing and settlement system 结算和交收系统 h(aF>a\Z
clearing balance 结算差额 KNtsz[#b
clearing bank 结算银行 nK*$P +[R
clearing cheque 交换支票 \M4/?<g
clearing house 结算所;票据交换所 psb$rbu7[
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 s_} 1J,Y
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 5Qb%g)jZ
clearing member 结算会员 8$ dJh]\Y
Clearing Members' Fund 结算会员基金 u_.`I8qa
clearing participant 结算参与者 &PRu[!
clearing rebate 结算费用的回佣 <&3qFK*9r
Clearing Rules [SEHK Options Clearing House Limited] !|P>%bi
《结算规则》〔联交所期权结算所有限公司〕 \wY? 6#;
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 2+pLDIIT
Clerk to the Board of Review 税务上诉委员会书记 Xz`?b4i
client 客户;委托人;当事人 =y"
lX{}G
client agreement 客户协议 @}&o(q1M0
client confidentiality 客户保密的责任 #S+GI!
client money 客户款项 cES3<`[K
client statement 客户结单 0m?v@K' l
clients fund 客户资金 SOo/~giz|
close 结算;收市;收盘 C!N&uNp@s
close a position 平仓;轧平头寸 f]F]wg\_f
close company 股份不公开的公司 m
S[Vl6
close higher 收市时价位较高 _aOisN{
close lower 收市时价位较低 Z{/0P
close mixed 收市时荣辱互见 MW%EJT>@z
close of exchange 交易所停市 j'lfH6_')e
close of financial year 财政年度终结 v%t "N
close out 平仓 D0(QZrVa
close out a long position 平长仓 q|)8VmVV
close out a short position 平空仓 kJP
fL s
close steady 收市时价格稳定 E7E>w#T5
close the gap 弥补差距 Jt6~L5[_s
closed position 平仓 $0rSb0[
closed-end investment corporation 股份固定的投资公司 W2Y%PD9a
close-out price 抛售价格
:~JgB
closing account 决算帐户 e6{}hiM
closing balance 期终结余;收市结余 (Sc]dH
closing price 收市价;收盘价 ]wLHe2bEu
closing quotation 收市价;收市行情 U#v??Sl
closing rate 收市汇价;收盘汇率 "i$Avm
closing transaction 平仓交易 j>s>i
clothing levy 成衣税 +.UdEIR";M
club deposit 零存整付存款 9H5S@w[je
Code of Aid 《资助则例》 Qn>0s
Code of Banking Practice 《银行营运守则》 ^`
N+mlh
Code of Best Practice [Stock Exchange of Hong Kong Limited] BR5r K
《最佳应用守则》〔香港联合交易所有限公司〕 )cc:Z7p
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〕 :4|W;Lkd!
Code of Conduct for Persons Registered with the Securities and Futures Commission [4,=%ez
《证券及期货事务监察委员会注册人操守准则》 y~_wr}.CS
code of practice 实务守则;经营守则;执业守则 o$I% 1
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 4}B9y3W:v
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 7_>No*[
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 (JS1}T
Code on Pooled Retirement Funds 《集资退休基金守则》 aL@myq.
Code on Share Repurchases [Share Repurchase Code] VZNMom,Wr
《公司购回本身股份守则》〔《股份购回守则》〕 ;' !G?)PZ
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 |]`\ak
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 oGpyuB@A/
co-debtor 共同债务人 wJA`e)>
co-financing scheme 共同融资计划 F3/aq+<P[
cognizance 证明令 $fSV8 n;Y
coin 硬币 Tvr2K84l
coin replacement programme 硬币取缔计划 {f]K3V
coin set 套装硬币 O:'UsI1Y
coinage 硬币 N(0G!sTI
Coinage Security Fund 硬币发行基金 gE^
{@^
cold call 主动与准客户接触 g1-^@&q
collapse in prices 价格下泻;价格下挫;价格暴跌 2<Lnfc<^k
collateral 抵押品 3 A2X1V"
collateral bond 担保债券 G"&9u2 k
collateral loan 抵押贷款 X
$LX;Lv
collateral security 附属抵押品 Y85M$]e,
collection 征收;收取 <^+~?KDZM
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 f]H[uzsV
collection of betting duty 收取博彩税 iTi]D2jC
Collection Office [Inland Revenue Department] 收税处〔税务局〕 `Y`Ujr\6
collective consumption 集体消费 n2\;`9zm
Collector 收税主任 _SM5x,Zd
Collector of Rates 差饷征收官 [4'C4Zl
Collector of Stamp Revenue 印花税署署长 (i4=}Kn2
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 .XR`iXY
combined surplus 合并盈余 &VtTUy}
combined visible and invisible trade account 有形及无形贸易合并帐目 U-(2;F)
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 o*H j E
commemoration coin 具纪念性的硬币 VH1PC
commencement of winding-up 清盘开始 Eh\0gQ=
commerce and industry sub-index 工商分类指数 e,/b&j*4th
commercial activity 商业活动 wS"[m>.{v
commercial bank 商业银行 ?2l#=t?PP
Commercial Bank Act of Norway 《挪威商业银行法》 [xiZkV([
Commercial Banks Law 《商业银行法》 0,*clvH\;
commercial borrowing 商业借款 p$dVGvM(
Commercial Code of Japan 《日本商法》 T% J;~|
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 Fi.gf?d
commercial invoice 商业发票 +u;f]p
commercial letter of credit 商业信用证 CHp`4
commercial loan 商业贷款;商业放款 YnC7e2
commercial paper 商业票据 We3Z#}X
commercial paper market 商业票据市场 mB&nN+MV
commercial registry 商业登记处 $@kGbf~k
commercial return 商业回报 +9db1:
commercial sale 商业销售 490gW? u
commercialization 商品化 NBzyP)2)
commercially viable 具商业利益;有利可图 G+?@4?`z
Commerzbank AG 西德商业银行 z6e)|*cA$
commission 佣金;委员会 7:x%^J+
Commission des Operations de Bourse of France 法国证券事务监察委员会 D@"g0SW4
commission house 佣金行;代办行 N8.K[ m
commission payable 须付的佣金 dOPA0Ja
commission rebate 佣金回扣 WoGK05w
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 W,~s0a!
Commissioner of Banking 银行监理专员〔银监专员〕 '3SS%W
Commissioner of Estate Duty 遗产税署署长 u*u>F@C8
Commissioner of Inland Revenue 税务局局长 o, e y.
Commissioner of Insurance 保险业监理专员 (u`[I4z`
Commissioner of Rating and Valuation 差饷物业估价署署长 %/!n]g-
commitment 承担;已承担的开支;承担额;承担项目 vq yR aaMf
commitment fee 承诺费 S'~Zlv3`
Committee of the Hong Kong Association of Banks 香港银行公会委员会 :Z|lGH
=
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 c(jF^
0~
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 d5$2*h{^v
Committee on Payment System [Hong Kong Monetary Authority] V XEA.Mko
支付系统委员会〔香港金融管理局〕 9 ![oJ3
Committee on Unit Trusts [Securities and Futures Commission] vUD,%@k9
单位信托委员会〔证券及期货事务监察委员会〕 ~7aBli=
Commodities Dealers' Deposit Fund 商品交易商按金基金 ~#3h-|]*
Commodities Trading Commission 商品交易事务监察委员会 UO(B>Abp
commodity 商品 .U|e#t
commodity classification 商品分类法 V
{R<R2h1
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 g
_fvbVX
commodity dealer 商品交易商 xo#&&/6
commodity exchange 商品交易所 D6&fDhO27
Commodity Exchange Compensation Fund 商品交易所赔偿基金 yGl
(QLk
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 b5u_x_us|
commodity flow method 商品流动法;商品流通法 \q#s/&b
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 z-(@j;.
commodity futures contract 商品期货合约 o3*IfD
commodity market 商品市场 .sNUU 3xSC
commodity tax 商品税 *xB9~:
commodity trading adviser 商品交易顾问 ~I<yN`5(a
commodity trading adviser's representative 商品交易顾问代表 ]Cd1&
commodity trading advisory contract 商品交易顾问合约 c|q!C0X[
commodity warrant 商品期权证 @7xb/&N
commodity-based investment 以商品为基础的投资 IxC/X5Mp^q
common fund 共同基金 (,$ H!qKy
common property 分权共有财产 DueQ1+ P
common share 普通股 c`~aiC`l
common stock 普通股 DE3>F^ j
Commonwealth Bank of Australia 澳洲联邦银行 #W`>vd}
Commonwealth Development Corporation 英联邦发展公司 {?*3Ou
Commonwealth Finance Ministers Conference 英联邦财长会议 LQ4GQqS*
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 jSbO1 go#
Commonwealth income tax 英联邦入息税 gzqx{ ]
Commonwealth Preference 英联邦特惠制 @=ABO"CQ
communal property 公有财产;公有产业 r2?-QvQ
communication expenses 通讯费用 Rfh#JO@%[
Community Preference 欧共体特惠制 zA[6rYXY
commutation of pension 退休金的折算 PZ2$ [s0W
commuted gratuity 折算酬金 k]FP1\Y
commuted pension gratuity 经折算的退休酬金 \F=w~
$)
Companies Act [United Kingdom] 《公司法令》〔英国〕 "<b~pfCOQk
Companies Handbook 《上市公司手册》 F*QZVg+<*X
companies inspector 公司检查员 sOA!Sl
Companies Liquidation Account 公司清盘帐户 I=)Hb?qT~
Companies Ordinance: Information to be Included in a Rights Issue Prospectus F[/Bp>P7
《公司条例:供股章程须载有的资料》 lV!ecJw$
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》 WHxq-&=
Companies Registration Officer 公司注册主任 /zZ$<mVG
Companies Registry 公司注册处 kOR5'rh
Companies Registry Trading Fund 公司注册处营运基金 Y;
=y-D
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 h-`Jd>u"
Company Formation and Enforcement Division [Companies Registry] B6r~4=w_
公司成立及条例执行部〔公司注册处〕 X}b%gblx
company in which the public are substantially interested 由公众拥有相当权益的公司 Q`ERI5b6
company limited by guarantee 担保有限公司 v
P8.{$
company limited by shares 股份有限公司 e|Iylv[3
company register 公司登记册 ^6;n@
company registration fee 公司注册费 m#Rgelhk.
company with limited liability 有限法律责任的公司 'c[4-m3bg
company's memorandum 公司组织章程 q%8%J'Fro
company's reserve 公司储备 TTcMIMyLT
comparative advantage 比较优势;比较利益 zt{?Ntb
compensation 补偿金;赔偿 _U)BOE0o
Compensation Committee [Stock Exchange of Hong Kong Limited] dK|6p_
赔偿委员会〔香港联合交易所有限公司〕 !J
")TP=
compensation from insurance 保险赔偿 H
<1g
compensation fund 赔偿基金 Gy0zh|me
compensation fund levy 赔偿基金征费 hEAt4z0P
compensation rate 补偿率 [su2kOX|X
Compensation Review Committee 赔偿检讨委员会 kSGFLP1FN
compensation scheme 赔偿计划 }{;m:Iia_
compensation trade 补偿贸易 J =o,: 3"
compensation value 补偿值 A,-UW+:
compensatory payment 补偿付款 *njdqr2c~
competition and pricing strategy 竞争与定价策略 $
hwJjSZ0
competitive edge 竞争优势 n[4F\I>
competitive price 具竞争力的价格 }R5>ja0
competitive tender 竞争性投标 *qKPZb~
Compliance Committee [Stock Exchange of Hong Kong Limited] vy W/f
监察委员会〔香港联合交易所有限公司〕 {U8Sl.
component of expenditure 开支组成部分 9ui_/[K
Composite Consumer Price Index 综合消费物价指数 MB|+F
composite index 综合指数 dUn+?
composite rating 综合评级 WCxt-+#
composite return form 综合报税表 oLVy?M%{P
Composite Securities and Futures Bill 《证券及期货综合条例草案》 kzPHPERA]
composite tax return 综合报税表 ~M`-sSjZs
composition 组合成分;债务重整协议 1<a+91*=e
composition of earnings 收益组合成分 8_0j^oh
compound increase 复合增加率;复合增长率 wN/d
J
compound interest 复利 CuRYtY@9
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 r@L19d)J
comprador note 买办票据 Q?Vq/3K;
comprador order 买办付款令票 +')\,m "z
comprehensive income tax 综合所得税 Sz4YPl
comptroller 审计主任 )70-q yA
compulsory liquidation 强制清盘 `*nVLtT Y
compulsory winding-up 强制清盘 WP-?C<Iw
computation 计算;计算表 N{v
<z 6
computational procedure 计算方法 6jjmrc[#}X
computer audit programme 电脑审计程序;电脑核数程序 >#).3
concentrated position 集中持仓量 '&@'V5}C{
concentration risk 资金集中风险;集中融资风险 {J3;4p-&
concept stock 概念股 GkqKIs
concession 特许权;宽减措施;优惠 9:zW$Gt&
concession contract 特许经营权合约 |x*~PXb
concessionary rate 优惠率 `
MIZqHM @
concordat 协定;契约;国际监管条约 1HYrJb,d
condition 条件 :f (UZmV$
conditional endorsement 附有条件的背书 xab1`~%K
conditional offer 有条件要约 6J[ {?,
conditional sale agreement 有条件售卖协议 (+}H
ih
conditions of tender 投标章程 FbB^$ ]*
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》 h-u63b1"?
conduct of business standard 业务操守准则 m~"<k d
Confidentiality Understandings 保密谅解文件 cLl=?^DB
confirmation letter 确认书 K#q1/2
confirmation of mail transfer 信汇证明书 Ft)7Wx"
S
Confirmation of Payment 已缴税证明书 l<I.;FN^9@
confirmed letter of credit 保兑信用证 U{(B)dFTH
confirming bank 保兑银行 $%9.qy\8
confiscation order 没收令 EJ7}h?a]U_
connected transaction 关连交易 ^eke,,~
consensus capitalism 共识资本主义 L+y}hb
r
conservative investor 保守投资者 7i?"akr4
consideration 代价;对价;约因 ximW!y7
consideration issue [listing method] 代价发行〔上市方式〕 b4%sOn,
consideration other than cash 现金以外的代价 u*:B 9E
consignee 收货人;代售人 ?m5@ 635
consignment 托运;寄售 2(V;OWY(@
consignor 付货人;托运人;寄售人 e1a8>>bcI
consolidated account 综合帐目 kGm-jh
consolidated account expenditure 综合帐目开支 *'D(
j#&
consolidated balance sheet 综合资产负债表 guJS;VC6U
consolidated cash deficit 综合现金赤字 "w}}q>P+sA
consolidated cash surplus 综合现金盈余 ? pq#|PI)
consolidated enterprises sectorial index 综合企业分类指数 ^PDz"L<*
consolidated net earnings 综合净收益;综合净盈利 RGd@3OjN
consolidated net profit 综合净利润;综合纯利 aOZSX3;wg
consolidated policy 综合保单 vAZc.=+ >
consolidated price 综合价格 +\~.cP7[
consolidated profit and loss account 综合损益帐;综合损益表 r|2Y|6@
consolidated public sector expenditure 公营部门综合开支 9m^"ca
consolidated revenue account 综合收入帐 J8Bz|.@Q
consolidated shareholders' fund 综合股东资金 L{_Q%!h3]
consolidation of shares 股份合并 _7df(+.{<A
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 Tjba@^T
consortium company 财团公司 7=yV8.cD
consortium loan 银团贷款 Zd$a}~4~
constant dollar figure 固定币值 JL0>-kg
constant market price 固定市价 *@6,Sr)_
constant price 固定价格 )/VhkSXbG!
constant price series 固定物价计算数列 67Z@Hg
constant rate 固定比率 +>BLox6
constituent stock 成分股 ph*9,\c8
constitution 章程;组织章程 qRk&b F/
construction output 建造产出量 ;tK%Q~To
constructive trust 法律构定信托 tQz =_;jy
consultant accountant 顾问会计师 R5PXX&Q
consultant's fee 顾问费 t[$C r;
Consultation Paper on Proposed Regulation on Share Margin Financing dO/iL7K&
《监管股票按贷财务的建议谘询文件》 R+vago:
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability 9K~0:c
《有关联交所检讨董事资格的程序的谘询文件》 :&*Y
Io
consumer behaviour 消费者行为 *d%"/l^0
Consumer Council 消费者委员会 @'UbTB!
consumer credit financing operation 消费者信贷业务 YC(7k7
consumer demand 消费者需求 pW{Q%"W
consumer durables 耐用消费品 O |45r
consumer expenditure 消费开支 ?U+^ctwv7
consumer goods 消费品 {C+blzh6
consumer market 消费市场 Wtl/xA_
consumer price 消费物价 88%7
Consumer Price Index [CPI] 消费物价指数 iveJh2!#<
Consumer Price Index (A) 甲类消费物价指数 (C{l4
Consumer Price Index (B) 乙类消费物价指数 .!#0eAT
Consumer Price Index Classification System 消费物价指数分类法 nymF`0HYe1
Consumer Price Index Report 《消费物价指数月报》 KVQ^-^
Consumer Price Index series 消费物价指数系列 zx<:1nF,]
consumer price inflation 消费物价上涨
K?]><z{
Consumer Representative Action Fund 消费者集体诉讼基金 OP:i;%@c
consumer sentiment 消费意欲 \VQv
"wid
consumer spending 消费开支;消费支出 7 YS 'Tf
consumption expenditure 消费开支 J+hiz3N
consumption pattern 消费模式 04;E^,V
consumption product 消费产品 SP}!v5.
consumption tax 消费税 (>~:1
contango 交易延期费;延期交割费;期货溢价 `" BFvF#
contingencies warrant 紧急拨款令;应急支款授权书 H&$L1CrdL
contingency 应急费用;意外开支准备金 qUNK Dt
contingency allowance 应急准备金 %H)^k${
contingency sum 应急费用;意外开支准备金 `6bIxb{
contingent assets 或有资产 awYnlE/Z1
contingent debt 或有债权;待确定债务 _p;>]0cc.
contingent interest 待确定的权益 L!:8yJK
contingent liabilities 或有负债 {J#SpG 7
contingent profit 或有利润 0j{Rsy
contingent right 或有的权利 (2 nSZRB
continue to hold a deposit 继续持有存款 EI+RF{IKh
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 Ep>} S
continuing rent 连续租金 \#)|6w-
continuing trustee 留任受托人 0v7#vZ
continuous licensing system 长期持牌制度 rV6&: \
Continuous Net Settlement System [CNS System] 持续净额交收系统 :#_Ne?\a@
contra account 对销帐户 H?]%b!gQG
contra flow 资金回流 il8n
K
contra item 对销项目 ,|5|aVfh
contra transfer 对销转拨 Ez()W,6]g
contract 合约 ]iI2
contract for difference 差价合约 f\p#3IwwH
contract for service 服务合约 S10"yhn(-t
contract for settlement 平仓合约 :%&|5Ytb
contract note 成交单据 )P13AfK
contract of copartnery 合伙合约 j
p"hbV
contract of indemnity 弥偿合约 \kN?7b^
contract of insurance 保险合约 G5Mo IC
contract of reinsurance 再保险合约 6&8uLM(z
contract price 合约价格 g &E3Wc
contracting party 订约人;立约人;缔约国 I
68Y4s
contractual agreement 合约协议 hQWo ]WF(J
contractual commitment 合约承担 Mz59ac
contractual joint venture 合约式联营企业 azK7kM~
contractual mutual fund 合约互惠基金 ?nf !sJ'm
contractual right 合约权利 io&FW!J.
contractual savings fund 合约储蓄基金 JxP&znng
contributed surplus 实缴资本盈余 dG8_3T}i
contribution 出资;供款;捐款;分担款项 ww? AGd
contribution account 供款帐户 ,J*C'#sW
contribution to gross domestic product 在本地生产总值中所占比率 l&
A8P
contribution to investment 出资额 nYFM^56>_
contribution to pension fund 退休金供款 `jHbA #sO
contributor 供款人;出资人;捐助人 \ 8v^ hb
contributory 分担人 $U/|+*
contributory scheme 供款计划 3Q0g4#eP
contrived cessation of business 有预谋的停业 \\R$C
control 控制权;控制;管制 p<Oz"6_/~
control of a company 公司的控制权;公司控股权 ax)>rP,V
control of business 业务的控制权 PTS
dW~3
controlled company 受控制公司 =Ch^;Wyt
controller 控制人;控权人;会计长 |Eyn0\OA
controller of an authorized institution 认可机构控权人 #fGI#]SG?
controlling company 控股公司 {s7
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controlling interest 控制权益;控股权益 !B*l'OJw
controlling officer 管制人员 +nAbcBJAl
controlling officer's report 管制人员报告 4*U5o!w1{
controlling shareholder 控股股东;持有控股权的股东 6 2*p*t
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》 qr@<'wp/
conventional lending 传统放款;常规放款 C0K0c6A(4
conversion 兑换;换算;转换〔证券〕 n g,&;E
conversion factor 换算因数 |KMwK
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conversion of stock 公债的转换 k_?Z6RE>
conversion rate 兑换率;换算率;转换价格〔证券〕 1
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convertibility 可兑性;兑换性;自由兑换 wU}%]FqtZ=
convertibility undertaking 兑换保证 %&iodo,EP'
convertible 可兑换;可换股 Ndz'^c
convertible currency 可兑换货币 u7/]Go44
convertible debenture 可转换债权证 :pH3M[7
convertible loan stock 可转换股的债权股额 ]t"X~
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 %lK/2-
conveyance 转易;转易契;财产转让证书 f1$'av
conveyance of property 财产转让 <9 dfbI)
conveyance on sale 售卖转易契 YB}m1g`
conveyancing fee 业权转易费 yM2}JsC
conveyancing scale charges 物业转易收费标准 w}qLI4
cooling-off period 冷静期 cjp~I/U
co-owner 共同拥有人;分权共有人 \\ZCi`O
co-partner 共同合伙人 ]N;\AXZ7
co-partnership 共同合伙 gyz_$T@x
Copenhagen Stock Exchange 哥本哈根证券交易所 X,A]<$ACu%
core capital 核心资本 ]x(cX&S-9
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons /lS5B6NU
《适用于注册人的衍生工具场外交易活动的核心运作和财务风险管理机制》 }' p"q)
Core Principles for Effective Banking Supervision [Basle Committee] }&LVD$Bz
《有效监管银行业的主要原则》〔巴塞尔委员会〕 R>D [I.
cornering “夹仓”;轧空;囤积居奇 R wTzS;
corporate borrower 借款公司;借款机构 <kCOg8<y
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corporate business 公司企业;公司业务 @P)2ZGG
Corporate Communications Department [Stock Exchange of Hong Kong Limited] Di"Tv<RlQ
企业传讯部〔香港联合交易所有限公司〕 koa-sy )#L
corporate customer 公司客户 yZV Y3<]
corporate dealer 公司交易商 r"|UgCc
Corporate Finance Division [Securities and Futures Commission] 5AbY 59
企业融资部〔证券及期货事务监察委员会〕 r_hs_n!6
Corporate Finance (D.T.C.) Limited 协联财务有限公司 >ZwDcuJ~Lz
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 *djVOC
corporate governance 公司管治 )^`V{iD
corporate income tax 公司所得税 G]n_RP$G
corporate investment adviser 公司投资顾问 Al1}Ir
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 tbXl5x0
corporate plan 公司计划 _)S['[
corporate practice 执业法团 8F
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corporate profits tax 公司利得税 %M,^)lRP
corporate savings 公司储蓄 6z5wFzJv?q
corporate service tax 公司服务税 F};T<#
corporate signature 法团的签名 P84=.*>
corporation 法团;公司 %-KgR
corporation bond 公司债券 w `nm}4M
corporation stock 公司股证;地方债券〔英国〕 qi*Dd[OG
corporation tax 公司税 &n'@L9v81
correction phase of stock market 股市调整期 Ih HKRb[
Correctional Services Industries Suspense Account 惩教工业暂记帐 RT.
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corrective affidavit 修正遗产申报誓章 Alk+MwjR
correspondent bank 代理银行 `t"7[Zk
Cosmos Finance Limited 宇宙财务有限公司 f>iDqC4
cost 成本;费用;价格 l@0${&n
cost centre 成本中心 Vq599M:)V
cost competitiveness 成本竞争力 l*
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cost control 成本控制;成本管理 J9/EJ'My
cost convention 原值成本法;成本惯例 Urz9S3#\
cost effectiveness 成本效益;经济效益 < V*/1{
cost efficiency 成本效率 Y?6}r;<
cost element 成本要素 ^;sE)L6
cost flow 成本流转 ,<BV5~T.|
cost input 投入资金 -W{ !`<8D
cost management information system 成本管理资料系统 6j Rewj
cost of an asset 资产成本 q 2P_37
cost of borrowing 借贷成本 5\Rg%Ezl
cost of capital 资本成本;资金成本 C]Q`!e
cost of installation 安装费 t$&'mJ_-w
cost of issue 招股费用;发行股份费用 zZW5M^z8
cost of living 生活费用 0g2rajS
cost of transmitting 传送费用 Pm]lr|Q{I
cost overrun 成本超支 &
}7+.^
cost price 成本价格 u2S8DuJ
cost price structure 成本价格结构 >K<cc#Aa
cost to the revenue 政府收入的损失;政府减少的收入 H;seT XL
cost-benefit analysis 成本效益分析 >0UY,2d
cost-benefit study 成本效益研究 e'sS",o*
cost-book company 以成本帐原则组成的公司 i#aKW'
cost-effectiveness analysis 成本效益分析 {9FL}Jrt
costing 成本计算;成本计算法 x];i?
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costing and pricing policy 成本及定价政策 6:q,JB@i
costing exercise 成本计算工作 5@J]#bp0M
costing review 成本检讨 ~3Za"q*0s
cost-of-living allowance 生活津贴 HB,?}S#TP
cost-of-living index 生活指数;生活费用指数 TBIr^n>Z<k
cost-plus pricing 成本加成定价法 VU1Wr|
cost-push inflation 成本推动的通货膨胀 "g*`G<