C: k@[P\(a3b
u|.c?fW'3
calendar year figure 历年数字 EgYM][:UU
call 催缴通知;认购期权 M0B6v}^H
call deposit 通知存款;活期存款 LH:M`\(DL1
call loan 短期同业拆借;通知贷款 tx+KxOt9Y
call margin 补仓;追加保证金 2\b 2W_
call market 短期同业拆放市场 4lb(qKea
call money 短期同业拆借;活期贷款 %8L>|QOX
call option 认购期权;看涨期权 ?Nbc#0pb7
call price 赎回价格;提前赎回价 >~%EB?8
call warrant 认购认股权证;回购认股权证 >*wF~G*k
callable share 可收回股份;可兑付股份 1"hd5a
called up share capital 已催缴股本 hoj('P2a#n
Canadian Dollar [CAD] 加拿大元 |}?o=bO
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 CnXl 7"
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 ,/bSa/x`
cancellation price 取消费 bG|aQ2HW
cap 上限 odPdWV,&*
capital 资本;资金 &'mq).I2
Capital Accord 《资本协定》 eG@0:
capital account 资本帐;非经常帐 Ala~4_" WL
capital account commitment balance 资本帐承担额结余 +,g"8&>
Capital Adequacy Directive [CAD] 《资本充足指引》 ^xNs^wC.
capital adequacy ratio [CAR] 资本充足比率 ,A{'lu
capital allowance 资本免税额 *GGiSt
capital alteration 资本变更 *EB`~s
capital and liabilities ratio 资本负债比率 ?*nFz0cs^
capital and liquidity requirement 资本与流动资金的规定 21LJ3rW_
capital appreciation 资本增值 cn3F3@_"\
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〕 =*[98%b
capital assets 资本资产 .{=|N8*py8
capital at risk 风险资本 id" -eMwp
capital base 资本基础;资金基础 w,s++bV;L
capital charges 资本支出;资本费用 Ir,3' G
capital commitment 资本承担 -|FSdzvg
capital contribution certificate 出资证明书 @[2Go}VF
capital convergence 划一资本充足比率 b3vPGR
capital cost 资本成本;建设成本;建设费用 fOHgz,x=
capital cover 资本保证 2omKP,9,2
capital deficit 资本亏绌;资本赤字 `pTCK9
capital divided into shares 资本分成股份 gZg5On
capital element 资本因素;资本部分 iC.k8r+~
capital equipment 资本设备 MjNq8'$"
capital expenditure 资本开支;非经常开支 d%EUr9~?
capital expenses 资本费用 {,9^k'9
capital financing 筹集资本;以非经常收入支付非经常开支的结算 $vR#<a,7>
capital flow 资金流量 y-1!@|l0:6
capital formation 资本形成;集资 J^Mq4&
capital formation figure 资本组合数字 v90)G8|q
capital fund 资本基金 C&1()U
capital gain 资本增益;资本增值 }JWLm.e
capital gains tax 资本增值税 %x]8^vze
capital goods 资本财货;资本货物 \-h%z%{R
capital grant 非经常补助金;非经常拨款;建设补助金 v0 3
capital grant cycle 建设补助金周期 ^'Z?BK
capital injection 注入资本;注资 } vzNh_
capital input 投入资本 C3hQT8~
capital intensity 资本密集度 4[ .DQ#r
capital intensive 资本密集 '=V!Y$tn
capital investment 资本投资 rD?G7l<~>_
Capital Investment Fund 资本投资基金 q!y6K*
capital loss 资本损失 :|5\XV)>
capital maintenance 资本保值;资本保留 O^L#(8bC
capital market 资本市场;资金市场 jMAZ4M
capital market instrument 资本市场票据 sx]kH$
capital money 资本款项 ?nwFc3qw
capital money subject to a trust 信托财产资本 [#3*R_#8R
capital movement 资本流动 Rt6(y #dF
capital nature 资本性质 \I[f@D-J
capital outlay 资本支出 Osk'zFiL<
capital portion 资本部分 WxrGoo^
capital profit 资本利润 g2|qGfl{C
capital project 基本工程项目;非经常开支项目 kgl7l?|O
capital receipt 资本收入 &|
guPZ
capital redemption 资本赎回 6 o!*bWh
capital redemption business 资本赎回业务 ' ~F
capital redemption contract 资本赎回合约 e{}oQK
capital redemption reserve 资本赎回储备 )<+t#5"
capital reduction 资本减缩;减资 d OYEl<!J
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] ->rr4xaK C
股本削减计划〔香港联合交易所有限公司〕 t!285J8tn
capital repayment 偿还资本 kgZiyPcw
capital reserve 资本储备;后备资本 YPU*T&~
capital revenue 资本收益;非经常收入 N+3]C9 2o
capital spending 资本开支;资本支出;非经常开支 Y48MCL
capital stock 股本 2|re4
capital stock subscription 认缴股本;认购股本 n5G|OK0,
capital subsidy 建设津贴;基本建设津贴 %p(!7FDE2n
capital subvention 非经常资助金 .:U`4->E
capital sum 资本额 s{:l yp
capital tax 资本税 Z6S?xfhr'{
capital transfer tax 资本转移税 Mnx')([;W
capital turnover 资本周转率 S!r,p};
capital value 资本价值 p3q
>a<
capital works project 基本工程项目 Fs}vI~}
Capital Works Reserve Fund 基本工程储备基金 i*\\j1mf
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 d7
W[.M$]
capitalization 资本化;资本总额 vhz[ H
capitalization of interest 利息化作本金 _=Eb:n+X
capitalized interest 化作本金的利息 ~0T;T
capitalized loan 转作资本的贷款 /9 ^F_2'_
capitalized value 资本还原值;资本化价值 }NgevsV>;
capitation grant 按人计算的补助金 kHhxR;ymA7
captive insurance business 专属自保保险业务 {)5tov1
car insurance 汽车保险 n]Z() "D
Caribbean Development Bank 加勒比开发银行 YKV?I
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] ^fq^s T.$
意大利嘉利堡银行 v{44`tR
cartel 同业联盟;卡特尔 [/+}E X
cartelized rates system 联营式利率制度 = 9K5f#;e
cash 现金;现款 `v"p""_H
cash accounting system 现金会计制度 5IJm_oy
cash acquisition 以现金投资所得的资产 4b/>ZHFOF;
cash allowance 现金津贴 m.g2>r`NU
cash assets 现金资产 d&x #9ka
cash at bank 银行现金;银行存款 5?=haGn
cash balance 现金结余 a^xt9o`
cash basis 现金收付制;收付实现制 Gtm|aR{OS
cash basis accounting 现金收付制会计;收付实现制会计 %={[e`,
cash bonus 现金红利 {n'+P3\T:
cash book 现金出纳帐;现金簿 z:p;Wm
cash client 现金客户 'lIj89h<E
cash commission rebate 现金回佣 U1y8Y/
cash compensation 现金补偿 HVLj(_
A
cash contribution 现金承担额;现金分担额 9V0@!M8S
cash cost 直接费用;现金成本 H(rK39Q
cash coupon 现金礼券 3X>x`
cash credit 现金信贷 ->S# `"@$
cash deficit 现金赤字 ,"xr^@W
cash deposit and withdrawal 现金收支 V\6V&_
cash disbursement journal 现金支出日记簿 ; VH:dg
cash disbursement slip 现金支出传票;现金支出单 CEXD0+\q
cash flow 现金流量;银根 ar[I|
Q_
cash flow lending 流动现金放款;无抵押融资 Tfow_t}\
cash flow statement 现金流量表;现金流动表 Z.$)# vM5
cash flow surplus 现金流量盈余 BufXnMh.
cash in hand 库存现金;手头现金 ;RUod .x
cash in till 备用现金 QMQ\y8E
cash in transit 运送中现金;在运现金 r
Y#^C
cash input 投入现金 ^NB\[ &
cash input figure 现金投入数字 R[vA%G
cash limit 现金支出限额;现金限额 - xE%`X
cash margin 现金保证金 Po*G/RKu4W
cash market 现货市场;现金交易市场 ??
2x* l1
cash offer 现金要约;现金补偿额 $O[$<D%H
cash payment 现金付款;现金支付 |]UR&*
cash position 现金头寸 N/V~>UJ0{*
cash price 现金价格 HD~o]l=H
cash receipts journal 现金收入日记簿 1{Kv
cash receiving slip 现金收入传票;现金收入单 ODFCA.
t
cash settlement 现金结算 WXmR{za
cash surplus 现金盈余 d$}!x[g$Z
cash with order 订货付现;凭票即付 @ i*It Hk
cashier's order 银行本票 u_ *DS-
cashier's order outstanding 未承兑的银行本票 (O-.^VV
cash-limited subhead 有现金支出限额的分目 $TZjSZ1w
cash-sweep 现金彩票活动 jnzOTS
casual client “散客”;“散户” 9=5xt;mEs}
CCASS Depository 中央结算系统证券存管处 /!A?>#O&.
CCIC Finance Limited 中芝兴业财务有限公司 f j:q>}V
cedant 分出者 k"$E|$
ceding company 分出公司 ]*v[6 +
ceding insurer 分出保险人 GC3WB4iY@U
ceiling 上限 SCq:jI
ceiling price 最高限价 }v4T&/vt-
central bank 中央银行 I3^}$#>
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 <_ruVy0]
central banking 中央银行业务 {^*K@c
central banking function 中央银行职能 j0uu*)Rk
Central Clearing and Custodian System 中央结算及托管系统 u5O`|I@R
Central Clearing and Depository System 中央结算及存管系统 S9kA69O
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 <.knM
central clearing house 中央结算所 A V]7l}-
central clearing system 中央结算制度;集体交收系统 ; nc3O{rU
central custody system 中央托管系统 nAT,y9&
central depository 中央存管处 Q^ }Ib[
central depository system 中央证券存管制度 6^VPRp
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 L )53o!
central rate 中央汇率;中心汇率 (kmrWx=
$
Central Registration Hong Kong Limited 香港中央证券登记有限公司 !4vepa}Y
Central Tender Board 中央投标委员会 n]x%xnt
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 8~j1
centralized budgetary and payments system 集中预算及支付制度 k}hTSL
centred 12-month moving average 十二个月定位移动平均数 G<W;HM j2
certificate of approval 批准证明书 m'PU0x
certificate of beneficial entitlement to property 资产权益证书 T8W;Lb9hQ
certificate of compliance 合格证明书;合约完成证明书 E]c0+rh~
certificate of deposit [CD] 存款证 }l<:^lX
certificate of exemption from estate duty 豁免遗产税证明书 ko+fJ&$
certificate of incorporation 公司注册证书;法团注册证书 TMw6
EM
certificate of incorporation of registered trustees 注册受托人法团证书 }MIg RQ9
certificate of indebtedness [CI] 负债证明书 aQHB
certificate of insurance 保险证书 1%$Z%?
certificate of interest 权益证明书;息票 IcJQC
certificate of means 资产证明书 :v B9z
certificate of participation 参与证明书 |7)oX
certificate of payment of profits tax 缴付利得税证明书 ;km ^ OO$
certificate of preference 特惠税证 q(\kCUy!
certificate of rateable value 应课差饷租值证明书 mkuK$Mj
certificate of registration 登记证书;注册证明书 N!%[.3o\K
certificate of satisfaction 清偿证明书 n`.JI(|
certificate of transfer 转让证明书 e5$S2o~JF
certificate to bearer 不记名证明书 C0gO^A.d
certification 核证 "L&84^lmf
certification fee 核证费 )s|o&aP>
certified cheque 经银行证明可兑现的支票 ,!vI@>nhG
certified public accountant [CPA] 执业会计师 ddzMwucjp
certified statement 经证明的报表 k@|Go)~
cessation of business 停业 ESmWK;7b
cession 分保 KXT9Wt=
C.F. Finance Company Limited 浙一财务有限公司 -LU%z'
chance 机会;中彩机会 bc]SY =
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 4vJg"*?
change of domicile 迁册 C+%6N@
change to estimates 修订预算 PrhGp
_5
change to the approved estimates of expenditure 核准开支预算的变动 _^@ >I8ix
charge 费用;押记;抵押 ["WWaCcx
charge number 税单号码 U28frRa
charge on assets 资产的征税 "_
H9]}Q
charge upon general revenue 从政府一般收入中拨款支付 T!X`"rI
chargeable 可予征收;应课税的 +!cibTQTT
chargeable agreement for sale 可予征收印花税的买卖协议 1b,MJ~g$
chargeable income 应课税入息 S0w:R:q}L
chargeable normal trading receipt 应课税的一般营业收入 !:3X{)4
chargeable profit 应课税利润 cD ?'lB-
chargeable to tax 应课税 fk2p}
charged to... 记入……帐目 L>&9+<-B
chargee 承押记人 +}x\|O
charge-holder 受押人 O39f
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 N
oRPvFv
charging order 押记令 fL~@v-l#~
chargor's right 押记人的权利 !g4u<7
charitable donation 慈善捐款 0b}.!k9
charitable trust 慈善信托 F% z$^ m-
charity property 慈善财产 ~cul;bb#
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 88On{Kk.v
charter 章程;特许权
<.=-9O6
charter of incorporation 成立章程
bKt4
chartered accountant 特许会计师 nLY(%):(P
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 zALtG<_t
Chartered Institute of Public Finance and Accountancy [United Kingdom] o[%\W
特许公共财政及会计学会〔英国〕 ."Q}2
charterer 承租人 :B~m^5
Chase Manhattan Asia Limited 美国大通亚洲有限公司 lf\x`3Vd
Chase Manhattan Bank 美国大通银行 LnPG+<
chattels 实产 p :zRgwcn
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 #|/+znJm
Che Hsing Finance Company Limited 浙兴财务有限公司 p^)w$UL}}
check-and-balance system 制约平衡制度 b6! 7j
Chekiang First Bank Limited 浙江第一银行 ^{a_:r"
cheque 支票 zs.@=Z"
Chiao Yue Finance Company Limited 侨裕财务有限公司 `r]C%Y4?
Chiba Bank, Ltd. 千叶银行 -5Oy k,
Chicago Board of Options Exchange 芝加哥期权交易所 Ff1!+P,
Chicago Board of Trade 芝加哥交易所 D"CU J?
Chicago Mercantile Exchange 芝加哥商品交易所 M{g.x4M@W
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 zy`T!
$
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 r3dGXiu
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 o>HU4O}
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 \V
T.bUs
child allowance 子女免税额 )]C(NTfxg
China & South Sea Bank Limited 中南银行 O!P7Wu
China Affairs Committee [Hong Kong Futures Exchange Limited] q!{>Nlk
中国事务委员会〔香港期货交易所有限公司〕 9qvl9,*g
China concept stock 中国概念股 8cGoo u6
China Construction Bank 中国建设银行 Ey)ey-'\
China Development Division [Stock Exchange of Hong Kong Limited] 1s.>_
中国发展科〔香港联合交易所有限公司〕 Y|S>{$W
China Economic News 《中国经济新闻》 V[0
ZNT&
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 F *1w8+
China State Bank Limited 国华商业银行 |t~*!0>3
Chinatrust Commercial Bank, Limited 中国信托商业银行 fR]KXfZ
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 KNjU!Z/4
Chinese Bankers Club, Hong Kong 香港银行华员会 A<+1:@0
Chinese Banks' Association 香港华商银行公会 W'6sY@0m
Chinese Gold and Silver Exchange Society 金银业贸易场 ! ~tf0aY
Chinese New Year bonus 年奖;年终花红 aU*}.{<!
chit fund 银会 \_x~lRqJJ
Chiyu Banking Corporation Limited 集友银行有限公司 Vwb_$Yi+]
Chiyu Finance Company Limited 集友财务有限公司 FuC\qF
Cho Hung Finance Limited 朝兴金融有限公司 xdh%mG:?
choses in action 无形动产;据法权产 \027>~u
{
chronological book 序时帐簿 JCci*F#r
Chubu Securities Finance Company 中部证券金融公司 MzH'<`;BP
Chung Khiaw Bank Limited 崇侨银行 MlR]+]
Chung Nan Finance Company Limited 中南财务有限公司 -vv_6ZL[
Chuo Trust & Banking Co., Ltd. 中央信托银行 0:JNkXZ:
Chuo Trust Asia Limited 中央信托亚洲有限公司 QCO,f
Citibank, N.A. 万国宝通银行 intl?&wC
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 xlH3t&i7
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 :!JQ<kV
Citicorp International Limited 万国宝通国际有限公司 mbns%%GJU
civil debt 民事债项 Tj+U:#!!~
Civil Service Pension Reserve Fund 公务员退休金储备基金 S]NT +XM
claim 申索;索偿;债权 =#vJqA
claim equalization fund 申索平衡基金 _9'hmej
claim for refund of property tax 申请发还物业税 qWJHb Dd
claim of debt 债权申索 t N4-<6
claim on bank 对银行的债权 |g'ceG-
claim to dividend 摊还债款申索 U4qk<!
claimant 申索人;索偿人 R_b4S%jhx
claims statistics 申索统计数字 yMt:L)+
class of insurance business 保险业务类别 13pu{Xak
class of property 财产类别 i,t!17M:
claw-back 递减率 Ns]$+|
clearance cost 清拆成本 frc9
clearing 结算;票据交换;清算 v3{%U1>}v
clearing account 结算帐户 z[@i=avPG
clearing and settlement system 结算和交收系统 m\70&%v
clearing balance 结算差额 a#lytp
clearing bank 结算银行 rBOH9L
clearing cheque 交换支票 gq@8Z
AWn
clearing house 结算所;票据交换所 *5{1.7
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 ~n!&~
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 11c\C Iu
clearing member 结算会员 >!Xj%RW
Clearing Members' Fund 结算会员基金 _-rC]iQJ55
clearing participant 结算参与者 DF
UTQ:N
clearing rebate 结算费用的回佣 ;y-:)7J
Clearing Rules [SEHK Options Clearing House Limited] jib pZ)
《结算规则》〔联交所期权结算所有限公司〕 &xZSM,
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 )+ 'r-AF*
Clerk to the Board of Review 税务上诉委员会书记 7 IJn9 b
client 客户;委托人;当事人 +d7Arg!m
client agreement 客户协议 aKE`nA0\B
client confidentiality 客户保密的责任 ,U)&ny
client money 客户款项 8nWPt!U:
client statement 客户结单 H>},{ z
clients fund 客户资金 hy>0'$mU
close 结算;收市;收盘 \XwC |[%P
close a position 平仓;轧平头寸 Q @[gj:w
close company 股份不公开的公司 B&_Z&H=
close higher 收市时价位较高 I0qJr2[X~
close lower 收市时价位较低 I1rB,%p
close mixed 收市时荣辱互见 ;&'r yYrex
close of exchange 交易所停市 .FV^hrJxI;
close of financial year 财政年度终结 4LW~
close out 平仓 9tb-;|
close out a long position 平长仓 KuW>^mF(I
close out a short position 平空仓 )FPn_p#3]
close steady 收市时价格稳定 q`?M+c*F
close the gap 弥补差距 #eX<=H]
closed position 平仓 G"tlJ7$myQ
closed-end investment corporation 股份固定的投资公司 V.6pfL
close-out price 抛售价格 <sw=:HU
closing account 决算帐户 A3*(c3
closing balance 期终结余;收市结余 NCY2^
closing price 收市价;收盘价 hn\d{HP
closing quotation 收市价;收市行情 h-RhmQA=Iz
closing rate 收市汇价;收盘汇率 Sk)lT^by
closing transaction 平仓交易 (&v,3>3]
clothing levy 成衣税 }!?RB v'W
club deposit 零存整付存款 *_7/'0E(3
Code of Aid 《资助则例》 o';/$xrH
Code of Banking Practice 《银行营运守则》 y0ObcP.MA
Code of Best Practice [Stock Exchange of Hong Kong Limited] ,7k-LAA
《最佳应用守则》〔香港联合交易所有限公司〕 ALcPbr
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"mpwmv5
Code of Conduct for Persons Registered with the Securities and Futures Commission Go^TTL
《证券及期货事务监察委员会注册人操守准则》 E m^Dg9
code of practice 实务守则;经营守则;执业守则 hgzNEx%^q
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 *A4eYHn@
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 [S8*b^t4
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 MT:VQ>fC
Code on Pooled Retirement Funds 《集资退休基金守则》 UO#`Ak
Code on Share Repurchases [Share Repurchase Code] sOiM/}O]
《公司购回本身股份守则》〔《股份购回守则》〕 L[A?W
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 bC~I}^i\
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 5pC}ZgEa<
co-debtor 共同债务人 t`{T:Tjc
co-financing scheme 共同融资计划 $4~Z]-38#A
cognizance 证明令 G
"!v)o
coin 硬币 (9kR'kr
coin replacement programme 硬币取缔计划 WUo\jm[yr
coin set 套装硬币 `34{/}w
coinage 硬币 Ok|Dh;1_
Coinage Security Fund 硬币发行基金 VIN0kRQ#
cold call 主动与准客户接触 RgW#z-PZF
collapse in prices 价格下泻;价格下挫;价格暴跌 mwyB~,[d+W
collateral 抵押品 A_WaRYG
collateral bond 担保债券 F3]VSI6^E,
collateral loan 抵押贷款 Lq1?Y
collateral security 附属抵押品 K#AexA
collection 征收;收取 <VQ)}HW;k
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 E/*&'Osq
collection of betting duty 收取博彩税 cIG7Q"4
Collection Office [Inland Revenue Department] 收税处〔税务局〕 k<CbI
V
collective consumption 集体消费 mF|KjX~s
Collector 收税主任 )7[#Ti
Collector of Rates 差饷征收官 u"m(a:jQ
Collector of Stamp Revenue 印花税署署长 ^Il*`&+?P
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 `CC=?E
combined surplus 合并盈余 &6
<a<S
combined visible and invisible trade account 有形及无形贸易合并帐目 h_+
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 PB7-`uz
commemoration coin 具纪念性的硬币 j;7E+Yp
commencement of winding-up 清盘开始 B f]Bi~w<
commerce and industry sub-index 工商分类指数 "P54|XIJ\
commercial activity 商业活动 gzqp=I[%
commercial bank 商业银行 YYPJ(o\
Commercial Bank Act of Norway 《挪威商业银行法》 b GI){0A
Commercial Banks Law 《商业银行法》 kP^A~ZO.
commercial borrowing 商业借款 XPD1HN!,LT
Commercial Code of Japan 《日本商法》 ?w'86^_z
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 xy4+
[u
commercial invoice 商业发票 Hk@Gkx_
commercial letter of credit 商业信用证 K1BBCe
commercial loan 商业贷款;商业放款 ciiI{T[Z
commercial paper 商业票据 '21gUYm
commercial paper market 商业票据市场 )wCNLi>4
commercial registry 商业登记处 T_=WX_h $
commercial return 商业回报 )7.DF|A
commercial sale 商业销售 &e;Qabwxva
commercialization 商品化 vJ=Q{_D=\
commercially viable 具商业利益;有利可图 CswKT9
Commerzbank AG 西德商业银行 i%i/>;DF
commission 佣金;委员会 7gZ}Qy
Commission des Operations de Bourse of France 法国证券事务监察委员会 N$IA~)
commission house 佣金行;代办行 *B}O
commission payable 须付的佣金 ;RX u}pd
commission rebate 佣金回扣 v=0G&x=/
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 3Jlap=]68S
Commissioner of Banking 银行监理专员〔银监专员〕 3X1 1Gl
Commissioner of Estate Duty 遗产税署署长 Bt(<Xj D
Commissioner of Inland Revenue 税务局局长 l
v hJ
Commissioner of Insurance 保险业监理专员 &KAe+~aPm
Commissioner of Rating and Valuation 差饷物业估价署署长 ZV+tHgzlv5
commitment 承担;已承担的开支;承担额;承担项目
: v;U7
commitment fee 承诺费 ~IjID
Committee of the Hong Kong Association of Banks 香港银行公会委员会 dpscgW{M
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 )7NI5x^$
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 $--+M
D29Q
Committee on Payment System [Hong Kong Monetary Authority] 5B4/2q=
支付系统委员会〔香港金融管理局〕 X~c?C-fV
Committee on Unit Trusts [Securities and Futures Commission] F;8Q`$n
单位信托委员会〔证券及期货事务监察委员会〕 Q= fl!>P
Commodities Dealers' Deposit Fund 商品交易商按金基金 %dg[ho
Commodities Trading Commission 商品交易事务监察委员会 ,xVAJ6_#
commodity 商品 (IVhj^dQm
commodity classification 商品分类法 oD9n5/ozo
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 ;l0dx$w
commodity dealer 商品交易商 Z%:>nDZV
commodity exchange 商品交易所 S6JXi>n
Commodity Exchange Compensation Fund 商品交易所赔偿基金 &0qpgl|
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 )Hmf=eoc
commodity flow method 商品流动法;商品流通法 vno/V#e$WX
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 Zx_^P:rL
commodity futures contract 商品期货合约 "O<ETHd0
commodity market 商品市场 2~?E'
commodity tax 商品税 PWiUW{7z
commodity trading adviser 商品交易顾问 JHvev,#4
commodity trading adviser's representative 商品交易顾问代表 LlO8]b!P-^
commodity trading advisory contract 商品交易顾问合约 @x+2b0 b
commodity warrant 商品期权证 j;Z?q%M{6
commodity-based investment 以商品为基础的投资 T-6<qh
common fund 共同基金 C`ky=
common property 分权共有财产 >20dK
common share 普通股 `(0B09~7
common stock 普通股 z<vh8dNl
Commonwealth Bank of Australia 澳洲联邦银行 4,c6VCw3+
Commonwealth Development Corporation 英联邦发展公司 XDPgl=~
Commonwealth Finance Ministers Conference 英联邦财长会议 (H !iK,R
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 l[ $bn!_e
Commonwealth income tax 英联邦入息税 &
rab,I"
Commonwealth Preference 英联邦特惠制 1VlU'qY
communal property 公有财产;公有产业 fM4B.45j
communication expenses 通讯费用 !Vw1w1
Community Preference 欧共体特惠制 ChG7>4:\
commutation of pension 退休金的折算 jd-]q2fQ|
commuted gratuity 折算酬金 -LszaMR}
commuted pension gratuity 经折算的退休酬金 xi(\=LbhY
Companies Act [United Kingdom] 《公司法令》〔英国〕 o25rKC=o
Companies Handbook 《上市公司手册》 Lm2)3;ei
companies inspector 公司检查员 UWvVYdy7
Companies Liquidation Account 公司清盘帐户 ]{\ttb%GX
Companies Ordinance: Information to be Included in a Rights Issue Prospectus [A!w
《公司条例:供股章程须载有的资料》 ;ISnI
Companies Ordinance: Information to be Included in Prospectuses Regarding the Valuation of Land and Buildings 《公司条例:招股章程须载列有关土地或建筑物的评估的资料》 DI{*E
Companies Registration Officer 公司注册主任 ; s/<wx-C
Companies Registry 公司注册处 4$pV;xV
Companies Registry Trading Fund 公司注册处营运基金 +)"Rv%.
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 U\tx{CsSz
Company Formation and Enforcement Division [Companies Registry] l9&k!kF`
公司成立及条例执行部〔公司注册处〕 qrlC
U4
company in which the public are substantially interested 由公众拥有相当权益的公司 9DNp
company limited by guarantee 担保有限公司 SI+Uq(k
company limited by shares 股份有限公司 }QE*-GVv]
company register 公司登记册 u/u(Z&
company registration fee 公司注册费 c Pf_B=
company with limited liability 有限法律责任的公司 #6<1
=I'j
company's memorandum 公司组织章程 OpEH4X.Z
company's reserve 公司储备 F. SB_S<'
comparative advantage 比较优势;比较利益 j/d}B_2
compensation 补偿金;赔偿 y]fI7nu&
Compensation Committee [Stock Exchange of Hong Kong Limited] gE#'Zv {7
赔偿委员会〔香港联合交易所有限公司〕 KZw~Ch}b9
compensation from insurance 保险赔偿 ggx_h
compensation fund 赔偿基金 daI_@k Y"
compensation fund levy 赔偿基金征费 Z%qtAPd
compensation rate 补偿率 3>aEP5
Compensation Review Committee 赔偿检讨委员会 bPU
i44P
compensation scheme 赔偿计划
r_#dh
compensation trade 补偿贸易 lFyDH{!
compensation value 补偿值 w&aZ 97{
compensatory payment 补偿付款 Xi98:0<=
competition and pricing strategy 竞争与定价策略 l\*9rs:!
competitive edge 竞争优势 @5S' 5)4pB
competitive price 具竞争力的价格 Q7$o&N{
competitive tender 竞争性投标 "a8E0b
Compliance Committee [Stock Exchange of Hong Kong Limited] .PUp3X-
监察委员会〔香港联合交易所有限公司〕 !{t|z=Qg
component of expenditure 开支组成部分 #;j:;LRU
Composite Consumer Price Index 综合消费物价指数 WI/tWj0
composite index 综合指数 Ec@n<KK#
composite rating 综合评级 2+
cs^M3
composite return form 综合报税表 Szgo@x$^
Composite Securities and Futures Bill 《证券及期货综合条例草案》 F#sm^% _2
composite tax return 综合报税表 Z_\p8@3aH
composition 组合成分;债务重整协议 MVsFi]-
composition of earnings 收益组合成分 akzGJ3g
compound increase 复合增加率;复合增长率 4\Y5RfLB_
compound interest 复利 <ukBAux,D
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 LZRg%3.E
comprador note 买办票据 xf]K
comprador order 买办付款令票 \:WWrY8&
comprehensive income tax 综合所得税 qJrT
comptroller 审计主任 c>B1cR
compulsory liquidation 强制清盘 :x*)o+
compulsory winding-up 强制清盘 T`ibulp
computation 计算;计算表 (?na|yd
computational procedure 计算方法 }|kFHodo
computer audit programme 电脑审计程序;电脑核数程序 k||t<&`Ze
concentrated position 集中持仓量 S'jg#*$
concentration risk 资金集中风险;集中融资风险 T$xBH
concept stock 概念股 56 3mz-
concession 特许权;宽减措施;优惠 tX{yR'Qhu
concession contract 特许经营权合约 pa[/6(
concessionary rate 优惠率 ~P1~:AT
concordat 协定;契约;国际监管条约 fORkH^Y(&
condition 条件 g"evnp
conditional endorsement 附有条件的背书 bP&QFc
conditional offer 有条件要约 ixdsz\<
conditional sale agreement 有条件售卖协议 Q!e560@
conditions of tender 投标章程 6st
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》 :CyHo6o9
conduct of business standard 业务操守准则 J,2V&WuV0r
Confidentiality Understandings 保密谅解文件 D0r viO
confirmation letter 确认书 "La;$7ds
confirmation of mail transfer 信汇证明书 r!mRUw'u
Confirmation of Payment 已缴税证明书 ?l0Qi
confirmed letter of credit 保兑信用证 YA4 D?'
confirming bank 保兑银行 *j%x
confiscation order 没收令 mH'~pR>t
connected transaction 关连交易 8b2 =n
consensus capitalism 共识资本主义 /o;M
?Nt6
conservative investor 保守投资者 t<!;shH,s
consideration 代价;对价;约因 j~Aq-8R=
consideration issue [listing method] 代价发行〔上市方式〕 kOYUxr.b
consideration other than cash 现金以外的代价 4+RR`I8$Ge
consignee 收货人;代售人 @%]A,\
consignment 托运;寄售 4I$Y(E}
consignor 付货人;托运人;寄售人 A9$x8x*Lt
consolidated account 综合帐目 o$rjGa l
consolidated account expenditure 综合帐目开支 |1U_5w
consolidated balance sheet 综合资产负债表 *2G6Q
gF
consolidated cash deficit 综合现金赤字 % =^/^[D
consolidated cash surplus 综合现金盈余 NBYJ'nA%;f
consolidated enterprises sectorial index 综合企业分类指数
Q.g/
consolidated net earnings 综合净收益;综合净盈利 =*2,^j
consolidated net profit 综合净利润;综合纯利 P0m3IH)
consolidated policy 综合保单 fK J-/{|
consolidated price 综合价格 @NiuT%#c
consolidated profit and loss account 综合损益帐;综合损益表 \CL8~
consolidated public sector expenditure 公营部门综合开支 ANM#Kx+
consolidated revenue account 综合收入帐 Ax;[ Em?I
consolidated shareholders' fund 综合股东资金 :
uncOd.
consolidation of shares 股份合并 g^'h4qOa
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 ,&P
4%N"
consortium company 财团公司 VfX^iG r
consortium loan 银团贷款 g4IF~\QRVi
constant dollar figure 固定币值 jx: IK
constant market price 固定市价 q<JCgO-F<
constant price 固定价格 $TI^8 3
constant price series 固定物价计算数列 i+Z)`
constant rate 固定比率 O$,Fga
constituent stock 成分股 )U@9dV7u
constitution 章程;组织章程 utlr|m Xc
construction output 建造产出量 53HA6:Q[
constructive trust 法律构定信托 i5VZ,E^E
consultant accountant 顾问会计师 )6OD@<r{
consultant's fee 顾问费 ?[ xgt)
Consultation Paper on Proposed Regulation on Share Margin Financing Hr|f(9xA
《监管股票按贷财务的建议谘询文件》 <^5!]8*O
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability x[(6V'
《有关联交所检讨董事资格的程序的谘询文件》 ?d7,0Ex
P
consumer behaviour 消费者行为 Joow{75K
Consumer Council 消费者委员会 2Y
vr|] \8
consumer credit financing operation 消费者信贷业务 ge~@}iO@
consumer demand 消费者需求 *]$B 9zVs!
consumer durables 耐用消费品 DXs an
consumer expenditure 消费开支 :<QknU}dwy
consumer goods 消费品 d*@T30
consumer market 消费市场 e97G]XLR
consumer price 消费物价 <xI<^r'C9e
Consumer Price Index [CPI] 消费物价指数 U"PcNQy
Consumer Price Index (A) 甲类消费物价指数 (2g
a:}K
Consumer Price Index (B) 乙类消费物价指数 ;8s L
Consumer Price Index Classification System 消费物价指数分类法 f9.?+.^_
Consumer Price Index Report 《消费物价指数月报》 hyI7X7Hy
Consumer Price Index series 消费物价指数系列 (8duV
consumer price inflation 消费物价上涨 9LDv?kYr
Consumer Representative Action Fund 消费者集体诉讼基金 k9Pvh,_wp
consumer sentiment 消费意欲 hbw(o
consumer spending 消费开支;消费支出 =+zDE0Qs
consumption expenditure 消费开支 ?:(y
consumption pattern 消费模式 =8AT[.Hh
consumption product 消费产品 &@0~]\,D7
consumption tax 消费税 n5:uG'L\
contango 交易延期费;延期交割费;期货溢价 5S~ H[>A"
contingencies warrant 紧急拨款令;应急支款授权书 z$~x 2<
contingency 应急费用;意外开支准备金 o`bch?]
contingency allowance 应急准备金 F-_u/C]
contingency sum 应急费用;意外开支准备金 d>QFmsh-
contingent assets 或有资产 HBlk~eZ
contingent debt 或有债权;待确定债务 50,'z?-_
contingent interest 待确定的权益 !nv wRQ
contingent liabilities 或有负债 FY1iY/\Cn
contingent profit 或有利润 kwI``7g8*e
contingent right 或有的权利 @- U\!Tf
continue to hold a deposit 继续持有存款 b9bIvjm_
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 M5dYcCDE
continuing rent 连续租金 NkZG
continuing trustee 留任受托人 bZqTT~'T
continuous licensing system 长期持牌制度 J=g)rd[`
Continuous Net Settlement System [CNS System] 持续净额交收系统 O2w-nd74U
contra account 对销帐户 zF1!a
contra flow 资金回流 Abc{<4 z0?
contra item 对销项目 [9m3@Yd'
contra transfer 对销转拨 "#Rh\DQ
contract 合约 O0 'iq^g
contract for difference 差价合约 Un?|RF
contract for service 服务合约 @@65t'3S
contract for settlement 平仓合约 +7_qg
i7:
contract note 成交单据 broLC5hbQU
contract of copartnery 合伙合约 rB>ge]$.
contract of indemnity 弥偿合约 >!963>D R
contract of insurance 保险合约 dWAt#xII
contract of reinsurance 再保险合约 kf,
&t
contract price 合约价格 Iy<>-e"|
contracting party 订约人;立约人;缔约国 "+HJ/8Dd1
contractual agreement 合约协议 70'OS:J=\
contractual commitment 合约承担 B*,6;lCjX
contractual joint venture 合约式联营企业 AO#9XDEM
contractual mutual fund 合约互惠基金 YpZB-9Krf
contractual right 合约权利 1"h"(dA
contractual savings fund 合约储蓄基金 b8mH.g&l
contributed surplus 实缴资本盈余 PDNl]?
contribution 出资;供款;捐款;分担款项 VYk:c`E
contribution account 供款帐户 J9^NHU
contribution to gross domestic product 在本地生产总值中所占比率 #Hw|P
contribution to investment 出资额 ?CpVA
contribution to pension fund 退休金供款 E C#0-,z
contributor 供款人;出资人;捐助人 d"wA"*8~y
contributory 分担人 8z=#
0+0
contributory scheme 供款计划 _$~>O7
contrived cessation of business 有预谋的停业 7J'%;sH
control 控制权;控制;管制 tl#sCf!c
control of a company 公司的控制权;公司控股权 Vk2$b{VdF
control of business 业务的控制权 wKJG 31I^
controlled company 受控制公司 c%H' jB[
controller 控制人;控权人;会计长 K~W(ZmB
controller of an authorized institution 认可机构控权人 EVmBLH-a
controlling company 控股公司 6^`iuC5
controlling interest 控制权益;控股权益 X\^nV
controlling officer 管制人员 [doEArwn
controlling officer's report 管制人员报告 s68(jYC7[
controlling shareholder 控股股东;持有控股权的股东 dlu*s(O"
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》
.-gJS-.c
conventional lending 传统放款;常规放款 D,#UJPyg
conversion 兑换;换算;转换〔证券〕 H$![]Ujq
conversion factor 换算因数 ,i>`Urd
conversion of stock 公债的转换 Bf{u:TCK
conversion rate 兑换率;换算率;转换价格〔证券〕 7;>|9k
convertibility 可兑性;兑换性;自由兑换 q lc@$
convertibility undertaking 兑换保证 `fv5U%
convertible 可兑换;可换股 fzsy<Vl",
convertible currency 可兑换货币 /%@;t@BK4
convertible debenture 可转换债权证 JEjxY&
convertible loan stock 可转换股的债权股额 -/f$s1
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 *+M#D^qo
conveyance 转易;转易契;财产转让证书 P9v(5Z00|d
conveyance of property 财产转让 F};R
conveyance on sale 售卖转易契 ;ALWL~Xm
conveyancing fee 业权转易费 ddHl&+G
conveyancing scale charges 物业转易收费标准 JT+c7W7
cooling-off period 冷静期 f"6W ;b2L.
co-owner 共同拥有人;分权共有人 dGKo!;7{
co-partner 共同合伙人 n0(Q/
co-partnership 共同合伙 e@D_0OZ
Copenhagen Stock Exchange 哥本哈根证券交易所 gV_v5sk
core capital 核心资本 q*I*B1p[m
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons UU=]lWib
《适用于注册人的衍生工具场外交易活动的核心运作和财务风险管理机制》 0eY!Z._^
Core Principles for Effective Banking Supervision [Basle Committee] L2H
《有效监管银行业的主要原则》〔巴塞尔委员会〕 j.E=WLKV*
cornering “夹仓”;轧空;囤积居奇 (7 I|lf
e
corporate borrower 借款公司;借款机构 xSY"Ru
corporate business 公司企业;公司业务 0 R6:3fV6R
Corporate Communications Department [Stock Exchange of Hong Kong Limited] ?sN{U\
企业传讯部〔香港联合交易所有限公司〕 DDE-$)lf>
corporate customer 公司客户 %>+uEjbT
corporate dealer 公司交易商 zPt<b!q
Corporate Finance Division [Securities and Futures Commission] `Ba]i) !
企业融资部〔证券及期货事务监察委员会〕 #g{R+#fm
Corporate Finance (D.T.C.) Limited 协联财务有限公司 BT7{]2?&V
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 DbGS]k<$
corporate governance 公司管治 mixsJ}e
corporate income tax 公司所得税 JP#S/kJ%3
corporate investment adviser 公司投资顾问 ,54z9F`
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 R%UTYRLUn
corporate plan 公司计划 0jTReY-W
corporate practice 执业法团 z8\YMr6o
corporate profits tax 公司利得税 ee {ToK
corporate savings 公司储蓄 +B*]RL[th
corporate service tax 公司服务税 +x]/W|5
corporate signature 法团的签名 [.#nM
corporation 法团;公司 [ZWAXl
$
corporation bond 公司债券 'D\X$^J^
corporation stock 公司股证;地方债券〔英国〕 ]$smFF
corporation tax 公司税 'ZbWr*bo
correction phase of stock market 股市调整期 *HoRYCL
Correctional Services Industries Suspense Account 惩教工业暂记帐 *.W3V;K
corrective affidavit 修正遗产申报誓章 -.Wcz|
correspondent bank 代理银行 W!{RJWe
Cosmos Finance Limited 宇宙财务有限公司 D<WnPLA$g
cost 成本;费用;价格 :[0 R F^2}
cost centre 成本中心 l5 9a3=q
cost competitiveness 成本竞争力 F0$w9p
cost control 成本控制;成本管理 M(X
_I`\E
cost convention 原值成本法;成本惯例 wQ33Gc
cost effectiveness 成本效益;经济效益 )qy?x7
cost efficiency 成本效率 bP18w0>,
cost element 成本要素 ,`geOJn'
cost flow 成本流转 ibkB>n{(
cost input 投入资金 U,g8:M
xHK
cost management information system 成本管理资料系统 H4g8
1V=
cost of an asset 资产成本 1 Pk+zBJ$
cost of borrowing 借贷成本 ~P3b5 -
cost of capital 资本成本;资金成本 BH:A]#_{
cost of installation 安装费 (`(D
$%
cost of issue 招股费用;发行股份费用 J[ZHAnmPH
cost of living 生活费用 g p:0 Y
cost of transmitting 传送费用 o=rR^Z$G
cost overrun 成本超支 OZ&/&?!XE
cost price 成本价格 M7=,J;@
cost price structure 成本价格结构 u8-6s+
O
cost to the revenue 政府收入的损失;政府减少的收入 c
p"K ?)
cost-benefit analysis 成本效益分析 gUklP(T=u
cost-benefit study 成本效益研究 $Q*R/MY
cost-book company 以成本帐原则组成的公司 ,rMf;/[
cost-effectiveness analysis 成本效益分析 g,,wG k
costing 成本计算;成本计算法 ?fxM1<8
costing and pricing policy 成本及定价政策 0'o[2,
costing exercise 成本计算工作 <h -)zI
costing review 成本检讨 Tg{5%~L]
cost-of-living allowance 生活津贴 #/oH #/?
cost-of-living index 生活指数;生活费用指数 +ktv:d
cost-plus pricing 成本加成定价法 #W~jQ5NS\
cost-push inflation 成本推动的通货膨胀 sOhn@*X
cost-recovery basis 收回成本的原则 A5nggg4
cost-related charges 依成本而定的收费 u
W]gBhO$O
cost-related fee 依成本而定的收费 <K CI@
co-surety 共同担保人 5r5on#O&
co-trustee 共同受托人 P@v"aa\@2)
cotton futures 期棉 5wue2/gl
Council of SEHK 联交所理事会 78l);/E{v
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 $1.-m{Bd
counterclaim 反申索 HV a9b;
counterfoil 联页〔收据〕;存根〔支票〕;票根 V0;"Qa@q
counter-guarantee 反担保 1jKpLTSs
counter-inflationary policy 反通货膨胀政策 ^lp=4C9
countersignature 副署签名;连署签名 Q.N!b7r7
country debt provisioning 债务国坏帐准备 N<Sl88+U
country of beneficial ownership 实益拥有国 a>47k{RSzE
coupon 息票;赠券 m.lR]!Y=w
coupon rate 息票利率 oJa}NH
cover 保证金;承保范围;补仓 2 7)IfE
cover note 临时保单 505c(+
cover short position 补仓;填平空仓 mG~kf]Y
coverage 保额;承保范围 NjIPHM$g
covered call 备兑认购期权 =Kj{wA
O
covered option 备兑期权 URb8[~dR:
covered warrant 备兑认股权证 G_+/ e]P
crash 狂泻;暴跌;崩溃 |dR}S!fmG
creation of new heads and subheads 开立新总目及分目 3Q,&D'];[
credit 信用;信贷;信用证;贷项 k8?._1t
credit advice 贷项通知书 z"f@iJX?2
credit agency 征信所;信用调查机关 O>L,G)g
Credit Agricole Indosuez 东方汇理银行 wO]e%BTO
credit arrangement 信贷安排 3t-STk?
credit balance 贷方结余 "^&H9