C: zW*}`S"
|A ;o0pL
calendar year figure 历年数字 OOEV-=
call 催缴通知;认购期权 ! (2-(LgA
call deposit 通知存款;活期存款 9
9Ba{qj
call loan 短期同业拆借;通知贷款 ]]el|
call margin 补仓;追加保证金 E
S#rs="
call market 短期同业拆放市场 $x?NNS_ "J
call money 短期同业拆借;活期贷款 ?8 SK\{9r6
call option 认购期权;看涨期权 AuoxZ?V
call price 赎回价格;提前赎回价 DJmoW
call warrant 认购认股权证;回购认股权证 ayV6m
callable share 可收回股份;可兑付股份 >;&Gz-lm
called up share capital 已催缴股本 |HrM_h<X
Canadian Dollar [CAD] 加拿大元 ;EgzC^2e
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 6OfdD.y
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 t9G}Yd[T
cancellation price 取消费 kP7a:(P_g
cap 上限 7cIC&(h5
capital 资本;资金 iLF^%!:X%
Capital Accord 《资本协定》
uY.=4l
capital account 资本帐;非经常帐 v#RW{kI
capital account commitment balance 资本帐承担额结余 285_|!.Y
Capital Adequacy Directive [CAD] 《资本充足指引》 w-
UKMW9"
capital adequacy ratio [CAR] 资本充足比率 /h/6&R0l
capital allowance 资本免税额 1|o$X
capital alteration 资本变更 sCVI 2S!L
capital and liabilities ratio 资本负债比率 ;*y|8od
B
capital and liquidity requirement 资本与流动资金的规定 RXGHD19]
capital appreciation 资本增值 6!ZVd#OM%
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〕 jr9&.8%W:v
capital assets 资本资产 Y8)}PWMs
capital at risk 风险资本 _Ny8j~
capital base 资本基础;资金基础 =kd YN5R
capital charges 资本支出;资本费用 ,5/V@;i
capital commitment 资本承担 q.-y)C) ;
capital contribution certificate 出资证明书 _e6a8
capital convergence 划一资本充足比率 `'uUmyg
capital cost 资本成本;建设成本;建设费用 }ppVR$7]0
capital cover 资本保证 CV s8s
capital deficit 资本亏绌;资本赤字 *i`v~>
capital divided into shares 资本分成股份 UE^D2 u
capital element 资本因素;资本部分 +AB6lv
capital equipment 资本设备 rFhW^fP/
capital expenditure 资本开支;非经常开支 3AK(dC[ri
capital expenses 资本费用 d4%dIR)
capital financing 筹集资本;以非经常收入支付非经常开支的结算 s0r"N7~
capital flow 资金流量 ([Ebsj
capital formation 资本形成;集资 ?8Et[tFg
capital formation figure 资本组合数字 wuKl-:S;Vs
capital fund 资本基金 ;P3>>DZ
capital gain 资本增益;资本增值 2-~a
P
capital gains tax 资本增值税 [_h%F,_ A
capital goods 资本财货;资本货物 gF3TwAr
capital grant 非经常补助金;非经常拨款;建设补助金 lY.B
capital grant cycle 建设补助金周期 B]1HS`*7
capital injection 注入资本;注资 QjLji+L
capital input 投入资本 p"KU7-BfvC
capital intensity 资本密集度 O:1DOUYXs
capital intensive 资本密集 -PM)EGSk{
capital investment 资本投资 h}avX*Lx_
Capital Investment Fund 资本投资基金 qtHfz"p
capital loss 资本损失 +O'vj
capital maintenance 资本保值;资本保留 {1~9vHAZ
capital market 资本市场;资金市场 9SY(EL
capital market instrument 资本市场票据 JX{KYU
capital money 资本款项 .8]Y-
capital money subject to a trust 信托财产资本 6_*!|g
capital movement 资本流动 CN/IH
capital nature 资本性质 nX._EC
capital outlay 资本支出 2/@D7>F&g
capital portion 资本部分 ;-Ss# &
capital profit 资本利润 8a9RML}G<
capital project 基本工程项目;非经常开支项目 /&h+t^l_Qj
capital receipt 资本收入 i&A%"lOI9
capital redemption 资本赎回 ^n9a" qz
capital redemption business 资本赎回业务 )Pli})
capital redemption contract 资本赎回合约 < A?<N?%o
capital redemption reserve 资本赎回储备 snYr9O[E6
capital reduction 资本减缩;减资 Q2eXK[?*
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] kJk xx*:u
股本削减计划〔香港联合交易所有限公司〕 cn%2OP:L^
capital repayment 偿还资本 Sj)}qM-y#
capital reserve 资本储备;后备资本 [Uli>/%JB
capital revenue 资本收益;非经常收入 TFy7HX\Oq
capital spending 资本开支;资本支出;非经常开支 F6W}mMZH/N
capital stock 股本 Pd~MiyO;K
capital stock subscription 认缴股本;认购股本 2J<&rKCF
capital subsidy 建设津贴;基本建设津贴 .Pw%DZ'
capital subvention 非经常资助金
-4flV D
capital sum 资本额 S$eDnw~$
capital tax 资本税 u g\w\b
capital transfer tax 资本转移税 Kd3QqVJBz1
capital turnover 资本周转率 :Q_x/+-
capital value 资本价值 {B0h+. C
capital works project 基本工程项目 JRO$<
Capital Works Reserve Fund 基本工程储备基金 pUCK-rL
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 (KTnJZ
capitalization 资本化;资本总额 ioV_oR9I
capitalization of interest 利息化作本金 <C<`J{X0
capitalized interest 化作本金的利息 iq6a|XGi
capitalized loan 转作资本的贷款 xMI+5b8
capitalized value 资本还原值;资本化价值 0Q~@F3N-\>
capitation grant 按人计算的补助金 O"*`'D|hK
captive insurance business 专属自保保险业务 ni6r{eSQ
car insurance 汽车保险 TJaeQqob
Caribbean Development Bank 加勒比开发银行 sS!w}o2X
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] &[@\ f^~
意大利嘉利堡银行 :.iyR
cartel 同业联盟;卡特尔 S &JJIFftO
cartelized rates system 联营式利率制度 3bs4mCq
cash 现金;现款 ^7aN2o3{
cash accounting system 现金会计制度 \iU] s\{).
cash acquisition 以现金投资所得的资产 Ue$zH"w
cash allowance 现金津贴 G#[*|+f8
cash assets 现金资产 alm-
r-Kb3
cash at bank 银行现金;银行存款 8$vK5Dnn8
cash balance 现金结余 `qiQ$kz
cash basis 现金收付制;收付实现制 gUVn;_
cash basis accounting 现金收付制会计;收付实现制会计 +l?; )
cash bonus 现金红利 9`"DFFSMS
cash book 现金出纳帐;现金簿 f:xWu-
cash client 现金客户 dvjTyX
cash commission rebate 现金回佣 *8)2iv4[
cash compensation 现金补偿 W
f@t4(i
cash contribution 现金承担额;现金分担额 ALGgAX3t
cash cost 直接费用;现金成本 <L2emL_'
cash coupon 现金礼券 -2i\G .,J
cash credit 现金信贷 V5"HwN+`
cash deficit 现金赤字 dqe7s Zl!
cash deposit and withdrawal 现金收支 X=~V6m
cash disbursement journal 现金支出日记簿 Ct]A%=cZW
cash disbursement slip 现金支出传票;现金支出单 ?a.+j8pbGg
cash flow 现金流量;银根 ZA\/{Fw
cash flow lending 流动现金放款;无抵押融资 zgKY4R{V
cash flow statement 现金流量表;现金流动表 v-`h>J!Nx
cash flow surplus 现金流量盈余 "Xn%at4
cash in hand 库存现金;手头现金 9"sDm}5%
cash in till 备用现金 t`|,6qEG
cash in transit 运送中现金;在运现金 V U~Dk);Bv
cash input 投入现金 #Hu~}zy
cash input figure 现金投入数字 Ip?]K*sq
cash limit 现金支出限额;现金限额 op7FZHs
cash margin 现金保证金 E\{< ;S
cash market 现货市场;现金交易市场 vR>o}%`
cash offer 现金要约;现金补偿额 z`$J_Cj Y
cash payment 现金付款;现金支付 wJG$c-(\0
cash position 现金头寸 eW8[I'v_&
cash price 现金价格 f h<*8w0H
cash receipts journal 现金收入日记簿 o a<q /
cash receiving slip 现金收入传票;现金收入单 "T6#
cash settlement 现金结算 D59T?B|BdD
cash surplus 现金盈余 PRs@zkO
cash with order 订货付现;凭票即付 2 x4=
cashier's order 银行本票 lKV"Mh+6
cashier's order outstanding 未承兑的银行本票 ULBg{e?l8
cash-limited subhead 有现金支出限额的分目 UQT'6* !
cash-sweep 现金彩票活动 .q;ED`G
casual client “散客”;“散户” Hl7:*]l7b
CCASS Depository 中央结算系统证券存管处 0ys~2Y!eH
CCIC Finance Limited 中芝兴业财务有限公司 :&VcB$
cedant 分出者 z4M1D9iPY
ceding company 分出公司 ftZj}|R!
ceding insurer 分出保险人 @Doyt{|T
ceiling 上限 .T.5TMiOSq
ceiling price 最高限价 Xl%0/o
central bank 中央银行 IFuZ]CBz
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 H:S,\D?%2x
central banking 中央银行业务 <@,$hso7:
central banking function 中央银行职能 HGDVOJq
Central Clearing and Custodian System 中央结算及托管系统 >SCGK_Cr2
Central Clearing and Depository System 中央结算及存管系统 +=P@HfVfiq
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 1n%8j*bJq
central clearing house 中央结算所 3qMNl>>
central clearing system 中央结算制度;集体交收系统 / 8gL.i$
central custody system 中央托管系统 &35|16z%@
central depository 中央存管处 8SmjZpQ?
central depository system 中央证券存管制度 UG[e//m
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 3071:W
central rate 中央汇率;中心汇率 #DI$Oc
Central Registration Hong Kong Limited 香港中央证券登记有限公司 /-Qv?"
Central Tender Board 中央投标委员会 p25Fn`}H
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 +,flE=5]s
centralized budgetary and payments system 集中预算及支付制度 >+9JD%]x]
centred 12-month moving average 十二个月定位移动平均数 d"THt}
certificate of approval 批准证明书 Q9>U1]\
certificate of beneficial entitlement to property 资产权益证书 (f1M'w/OD
certificate of compliance 合格证明书;合约完成证明书 q<{NO/Mm
certificate of deposit [CD] 存款证 O`W%Tr
certificate of exemption from estate duty 豁免遗产税证明书 H[Weu
certificate of incorporation 公司注册证书;法团注册证书 6yIvaY$KR
certificate of incorporation of registered trustees 注册受托人法团证书 cT'w=
certificate of indebtedness [CI] 负债证明书 fCUT[d +H
certificate of insurance 保险证书 [Ot,q/hBJ
certificate of interest 权益证明书;息票 3]LN;s]ac
certificate of means 资产证明书 JW+*d`8Z[
certificate of participation 参与证明书 *\XH+/]+
certificate of payment of profits tax 缴付利得税证明书 )0CQP
certificate of preference 特惠税证 FGanxv@15
certificate of rateable value 应课差饷租值证明书 Cmd329AH
certificate of registration 登记证书;注册证明书 $k2)8 #\
certificate of satisfaction 清偿证明书 ]]uHM}l
certificate of transfer 转让证明书 l";'6;g
certificate to bearer 不记名证明书 L-h$Z0]_F
certification 核证 oXY Moi
certification fee 核证费
6rDfQ`f\p
certified cheque 经银行证明可兑现的支票 6Wf^0ok
certified public accountant [CPA] 执业会计师 zV.pol
certified statement 经证明的报表 Tz-X o
cessation of business 停业 cCdX0@hY
cession 分保 2qj{n+
C.F. Finance Company Limited 浙一财务有限公司 V[hK2rVH.
chance 机会;中彩机会 \,xFg w4
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 ~1(j&&kXet
change of domicile 迁册 t/p $
change to estimates 修订预算 1~5trsB+5
change to the approved estimates of expenditure 核准开支预算的变动 G$JFuz)|
charge 费用;押记;抵押 oRY!\ADR
charge number 税单号码 jX
*/piSq
charge on assets 资产的征税 /oP^'""@je
charge upon general revenue 从政府一般收入中拨款支付 :BZ0 7`9
chargeable 可予征收;应课税的 )iLM]m
chargeable agreement for sale 可予征收印花税的买卖协议 D-ADv3E,
chargeable income 应课税入息 I4e+$bU3
chargeable normal trading receipt 应课税的一般营业收入 t@B(+
chargeable profit 应课税利润 mh`|=M]8E
chargeable to tax 应课税 #$ 1$T
charged to... 记入……帐目 9`Q@'(m
chargee 承押记人 W)=%mdxW0
charge-holder 受押人 q~Jq/E"f
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 SS3-+<z
charging order 押记令 fC<m^%*zgA
chargor's right 押记人的权利 z@h~Vb&I
charitable donation 慈善捐款 s3 QEi^~
charitable trust 慈善信托 "^rNr_
charity property 慈善财产 X;GfPw.m
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 !~ rt:Z
charter 章程;特许权 4u1KF:g
charter of incorporation 成立章程 isK;mU?<
chartered accountant 特许会计师 ~brFo2
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 pB01J<@m
Chartered Institute of Public Finance and Accountancy [United Kingdom] +"!aM?o
特许公共财政及会计学会〔英国〕 AFm1t2,+;
charterer 承租人 fE;Q:# Z.
Chase Manhattan Asia Limited 美国大通亚洲有限公司 8A2z 5Aa
Chase Manhattan Bank 美国大通银行 ">90E^
chattels 实产 t1i(;|8|
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 [xaisXvI4
Che Hsing Finance Company Limited 浙兴财务有限公司 L\ j:
check-and-balance system 制约平衡制度 wGLF%;rRe4
Chekiang First Bank Limited 浙江第一银行 Dkw7]9Qm
cheque 支票 SI-X[xf
Chiao Yue Finance Company Limited 侨裕财务有限公司 eBcJm
Chiba Bank, Ltd. 千叶银行 l5O=VqCj
Chicago Board of Options Exchange 芝加哥期权交易所 o/p-!
Chicago Board of Trade 芝加哥交易所 F[E?A95W
Chicago Mercantile Exchange 芝加哥商品交易所 %$mjJw<|&
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 kBsXfVs9
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 nX5C<Ky
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 v5$s#f<
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 Ijo(^v@
child allowance 子女免税额 Yp5L+~J[
China & South Sea Bank Limited 中南银行 q-&P=Yk
China Affairs Committee [Hong Kong Futures Exchange Limited] kX;$}7n
中国事务委员会〔香港期货交易所有限公司〕 ])T/sO#'
China concept stock 中国概念股 SkP[|g'56
China Construction Bank 中国建设银行 j%tEZ"H
China Development Division [Stock Exchange of Hong Kong Limited] JF9Hfs/jS
中国发展科〔香港联合交易所有限公司〕 e!0OW7kV
China Economic News 《中国经济新闻》 r6Nm!Bq7
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 r"_Y3SxxL
China State Bank Limited 国华商业银行 8LrK94
Chinatrust Commercial Bank, Limited 中国信托商业银行 WZ~> BM
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 fI:H8
Chinese Bankers Club, Hong Kong 香港银行华员会 b9("DZW;
Chinese Banks' Association 香港华商银行公会 \
P/W8{
Chinese Gold and Silver Exchange Society 金银业贸易场 ; B$*)X9
Chinese New Year bonus 年奖;年终花红 L.)yXuo4
chit fund 银会 >)c9|e=8
Chiyu Banking Corporation Limited 集友银行有限公司 d-$_|G+
Chiyu Finance Company Limited 集友财务有限公司 >BoSw&T$Q
Cho Hung Finance Limited 朝兴金融有限公司 ecFi(eMD
choses in action 无形动产;据法权产 ~@9zil41
chronological book 序时帐簿 >FFVY{F
Chubu Securities Finance Company 中部证券金融公司 %$9bce-fcG
Chung Khiaw Bank Limited 崇侨银行 <DmTj$
Chung Nan Finance Company Limited 中南财务有限公司 ^.HWkS`e
Chuo Trust & Banking Co., Ltd. 中央信托银行 c> ~:dcy
Chuo Trust Asia Limited 中央信托亚洲有限公司 P. V\ov7m2
Citibank, N.A. 万国宝通银行 .6 T4 z7I
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 8pe0$r`b
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 !Q)3-u
Citicorp International Limited 万国宝通国际有限公司 BKb<2
civil debt 民事债项 #PAU'u
3{/
Civil Service Pension Reserve Fund 公务员退休金储备基金 i21QJ6jPcI
claim 申索;索偿;债权 +/N1_
claim equalization fund 申索平衡基金 {;n0/
claim for refund of property tax 申请发还物业税 DY3:#X`4
claim of debt 债权申索 n|KKby.$
claim on bank 对银行的债权 qgexb\x\4
claim to dividend 摊还债款申索 e\N0@
claimant 申索人;索偿人 w}k B6o]
claims statistics 申索统计数字 ?r3e*qJGn
class of insurance business 保险业务类别 "c
Pz|~
class of property 财产类别 QJXdb]Y^;
claw-back 递减率 yT:!%\F9
clearance cost 清拆成本 Pj!%ym3A
clearing 结算;票据交换;清算 !S,pRS+
clearing account 结算帐户 Z_itu73I
clearing and settlement system 结算和交收系统 wn84?$BGd
clearing balance 结算差额 e,Zv]Cym
clearing bank 结算银行 hqW$kw
clearing cheque 交换支票 'NjSu64W
clearing house 结算所;票据交换所
rPTfpeqN)
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 0yQe5i}
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 g
i4
clearing member 结算会员 yq6LH
Clearing Members' Fund 结算会员基金 ETelbj;0
clearing participant 结算参与者 ^5x4 q
clearing rebate 结算费用的回佣 n\>.T[$"
Clearing Rules [SEHK Options Clearing House Limited] 2"M_sL
《结算规则》〔联交所期权结算所有限公司〕 .^H1\p];Lw
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 @ ;J|xkJ
Clerk to the Board of Review 税务上诉委员会书记 #313
(PWH
client 客户;委托人;当事人 JtmQzr0>
client agreement 客户协议 b|wWHNEdb,
client confidentiality 客户保密的责任 o*_g$
client money 客户款项 3yMt1 fy
client statement 客户结单 2np-Fc{S
clients fund 客户资金 <^sAY P|
close 结算;收市;收盘 l $ Zs~@N
close a position 平仓;轧平头寸 J/7u7_
close company 股份不公开的公司 M?hFCt3Y
close higher 收市时价位较高 <2)v9c
close lower 收市时价位较低 Y6;@ /[_
close mixed 收市时荣辱互见 c Vg$dt
close of exchange 交易所停市 %zQ2:iT5@=
close of financial year 财政年度终结 }AAbhr9d}
close out 平仓 Y3M','H([
close out a long position 平长仓 K~JC\a\0
close out a short position 平空仓 OR~G Ov|
close steady 收市时价格稳定 C$y fMK,,N
close the gap 弥补差距 G5+]DogS
closed position 平仓 7b,AQ9
closed-end investment corporation 股份固定的投资公司 i n?T]}
close-out price 抛售价格 y`+<X{V5L
closing account 决算帐户 n|Ma&qs
closing balance 期终结余;收市结余 gTD%4V
closing price 收市价;收盘价 STRyW Ml
closing quotation 收市价;收市行情 >I:9'"`
closing rate 收市汇价;收盘汇率 Esa6hU#
closing transaction 平仓交易 [Ekgft&
clothing levy 成衣税 5j1 IH,yW
club deposit 零存整付存款 p1?J
Code of Aid 《资助则例》 a;yV#Y
Code of Banking Practice 《银行营运守则》 auoA
Code of Best Practice [Stock Exchange of Hong Kong Limited] %Fm`Y.l
《最佳应用守则》〔香港联合交易所有限公司〕 QvNi8TB
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〕 1Kc{#+a^
Code of Conduct for Persons Registered with the Securities and Futures Commission q8tug=c
《证券及期货事务监察委员会注册人操守准则》 {5.?'vMp
code of practice 实务守则;经营守则;执业守则 04[)qPPS
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 x"!#_0TT}
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 4SBLu%=s%
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 Qv=Bq{N
Code on Pooled Retirement Funds 《集资退休基金守则》 ?e2Y`0
Code on Share Repurchases [Share Repurchase Code] 7t+]z)
《公司购回本身股份守则》〔《股份购回守则》〕 lDH_ Y]bM
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 E =
^-Z
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 n('VQ0b
co-debtor 共同债务人 ;<~j)8
co-financing scheme 共同融资计划 m9cj7
cognizance 证明令 ;pCG9
coin 硬币 fl!1AKSn@N
coin replacement programme 硬币取缔计划 :.C)7( 8S
coin set 套装硬币 YFAnlqC
coinage 硬币 0=gF6U
Coinage Security Fund 硬币发行基金 ua!D-0
cold call 主动与准客户接触 su%Z{f)#
collapse in prices 价格下泻;价格下挫;价格暴跌 _"`uqW79
collateral 抵押品 H8x:D3C0
collateral bond 担保债券 1=- X<M75
collateral loan 抵押贷款 )/
n29]
collateral security 附属抵押品 0-lPhnrp
collection 征收;收取 0sY#MHPT&
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 P[6dTZ!\s
collection of betting duty 收取博彩税 #C'o'%!(
Collection Office [Inland Revenue Department] 收税处〔税务局〕 Q0_M-^~WT
collective consumption 集体消费 !zF4 G,W
Collector 收税主任 L5TNsLx (
Collector of Rates 差饷征收官 '1qAZkz
Collector of Stamp Revenue 印花税署署长 &<#/&Pq/i
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 $)Jc-V
6E
combined surplus 合并盈余 IcO9V<Q|
combined visible and invisible trade account 有形及无形贸易合并帐目 &0FpP&Z(
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 Z,(%v.d
commemoration coin 具纪念性的硬币 0FN~$+t)H
commencement of winding-up 清盘开始 2>`m<&y
commerce and industry sub-index 工商分类指数 ^glbxbhI4
commercial activity 商业活动 1h&)I%`?
commercial bank 商业银行 P=}H1#
Commercial Bank Act of Norway 《挪威商业银行法》 zl,bMtQ
Commercial Banks Law 《商业银行法》 1\=pPys)
commercial borrowing 商业借款 R20a(4m
Commercial Code of Japan 《日本商法》 56VE[G
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 01UqDdoj
commercial invoice 商业发票 oR4fK
td
commercial letter of credit 商业信用证 iRkOH]+K
commercial loan 商业贷款;商业放款 0<6rU
commercial paper 商业票据 .[]{
Q
commercial paper market 商业票据市场 Y+}OClS
commercial registry 商业登记处 !#l0@3
commercial return 商业回报 XtnIK
commercial sale 商业销售 K7n;Zb:BR
commercialization 商品化 q^Q|.&_k /
commercially viable 具商业利益;有利可图 M^0w/
Commerzbank AG 西德商业银行 *#3voJjV(
commission 佣金;委员会 ^Osd/g
Commission des Operations de Bourse of France 法国证券事务监察委员会 $#g#[/
commission house 佣金行;代办行 qYQUr8{
commission payable 须付的佣金 ".Tf<F
commission rebate 佣金回扣 "`y W]v
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕
m,xy4
Commissioner of Banking 银行监理专员〔银监专员〕 hXj* {vT
Commissioner of Estate Duty 遗产税署署长 >Lo6='G
Commissioner of Inland Revenue 税务局局长 7r:nMPX
Commissioner of Insurance 保险业监理专员 6C@0[Q\ER
Commissioner of Rating and Valuation 差饷物业估价署署长 8HHgN`_
commitment 承担;已承担的开支;承担额;承担项目 ksxO<Y
commitment fee 承诺费 '33Yl+h
Committee of the Hong Kong Association of Banks 香港银行公会委员会 KE }o
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 ]QjXh>
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 a @yE:HU
Committee on Payment System [Hong Kong Monetary Authority] )&g2D@+{
支付系统委员会〔香港金融管理局〕 9`hpa-m@
Committee on Unit Trusts [Securities and Futures Commission] *q\HFI
单位信托委员会〔证券及期货事务监察委员会〕 dn:|m^<)
Commodities Dealers' Deposit Fund 商品交易商按金基金 hVTyv"
Commodities Trading Commission 商品交易事务监察委员会 \=
)[
commodity 商品 s\F EA"w/
commodity classification 商品分类法 z+5u/t
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 bw<~R2[
commodity dealer 商品交易商 GN}9$:
commodity exchange 商品交易所 6x`\
J2x
Commodity Exchange Compensation Fund 商品交易所赔偿基金 od|N-R
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 D0,oml
commodity flow method 商品流动法;商品流通法 }bj,&c
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 )w3XN A_V
commodity futures contract 商品期货合约 i2\\!s
commodity market 商品市场 &km d<
commodity tax 商品税 1+.y,}F6b
commodity trading adviser 商品交易顾问 zEA{%)W
commodity trading adviser's representative 商品交易顾问代表 .q~,.yI&j
commodity trading advisory contract 商品交易顾问合约 #b<lt'gC
commodity warrant 商品期权证 T-<> )N5y
commodity-based investment 以商品为基础的投资 uv_P{%TK
common fund 共同基金 *NX*/(Q
common property 分权共有财产 *$*nY [/5
common share 普通股 iq[2H$
common stock 普通股 o} bj!h]N
Commonwealth Bank of Australia 澳洲联邦银行 #I*ht0++
Commonwealth Development Corporation 英联邦发展公司 X(0:zb,#G*
Commonwealth Finance Ministers Conference 英联邦财长会议 h}c6+@w&-
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 @$N*lrM2
Commonwealth income tax 英联邦入息税 2={K-s20
Commonwealth Preference 英联邦特惠制 q%)*,I<
communal property 公有财产;公有产业 _bvtJZ3i
communication expenses 通讯费用 #o}{cXX#
Community Preference 欧共体特惠制 'J&@jp
commutation of pension 退休金的折算 U:T5o]P<
commuted gratuity 折算酬金 k[^}ld[
commuted pension gratuity 经折算的退休酬金 sOrY^cY;
Companies Act [United Kingdom] 《公司法令》〔英国〕 XEe+&VQmY
Companies Handbook 《上市公司手册》
^.><t+tM
companies inspector 公司检查员 `Q!FMv6Y^
Companies Liquidation Account 公司清盘帐户 o@Cn_p^X
Companies Ordinance: Information to be Included in a Rights Issue Prospectus r4z}yt+
《公司条例:供股章程须载有的资料》 F".IB^}$
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》 E<fwl1<88
Companies Registration Officer 公司注册主任 )H=[NB6J8
Companies Registry 公司注册处 B@~eBU,$
Companies Registry Trading Fund 公司注册处营运基金 njx\$,ruN
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 O#89M%
Company Formation and Enforcement Division [Companies Registry] p-i]l.mT5
公司成立及条例执行部〔公司注册处〕 6iAc@
company in which the public are substantially interested 由公众拥有相当权益的公司 dwsy(g7
company limited by guarantee 担保有限公司 FKvO7? K
company limited by shares 股份有限公司 Q Kuc21
company register 公司登记册 N]P*6sf-6
company registration fee 公司注册费 cJp1 <R
company with limited liability 有限法律责任的公司 EJSgTtp2
company's memorandum 公司组织章程 E6KBpQcd[
company's reserve 公司储备 5{x[EXE'
comparative advantage 比较优势;比较利益 +T8XX@#
compensation 补偿金;赔偿 #Z3I%bkw H
Compensation Committee [Stock Exchange of Hong Kong Limited] 9zM4D
赔偿委员会〔香港联合交易所有限公司〕 L-oPb)
compensation from insurance 保险赔偿 |^&2zyUj/
compensation fund 赔偿基金 p~{%f#V
compensation fund levy 赔偿基金征费 2
3XAkpzp$
compensation rate 补偿率 B?zS_Ue
Compensation Review Committee 赔偿检讨委员会 kgI.kT(=
compensation scheme 赔偿计划 1(\I9L&J
compensation trade 补偿贸易 MCO$>QL
compensation value 补偿值 :_b
=Km<
compensatory payment 补偿付款 OM&\Mo
competition and pricing strategy 竞争与定价策略 MRY)m@*+6
competitive edge 竞争优势 5|B(K @<
competitive price 具竞争力的价格 2ShlYW@~
competitive tender 竞争性投标 ~bm2_/RL
Compliance Committee [Stock Exchange of Hong Kong Limited] &4$43\(D
监察委员会〔香港联合交易所有限公司〕 (? #U&
component of expenditure 开支组成部分 aN);P>
Composite Consumer Price Index 综合消费物价指数 ]oZ,{Q5~
composite index 综合指数 CSg5i&A=
composite rating 综合评级 sMe~C>RD
composite return form 综合报税表 :!it7vZ
Composite Securities and Futures Bill 《证券及期货综合条例草案》 +^% &8<
composite tax return 综合报税表 1'._SMP
composition 组合成分;债务重整协议 *Uw#
composition of earnings 收益组合成分 5]O LV1Xt
compound increase 复合增加率;复合增长率 zdQu%q
compound interest 复利 Fq\`1Ee{
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 @'| 6lG
comprador note 买办票据 E/Gs',Y
comprador order 买办付款令票 n<(5B|~y
comprehensive income tax 综合所得税 K d|l\k!
comptroller 审计主任 ;>x1)|n5
compulsory liquidation 强制清盘 Jhq5G"
compulsory winding-up 强制清盘 1:l&&/Wy
computation 计算;计算表
8 $*cfOC
computational procedure 计算方法 TKs@?Q,J
computer audit programme 电脑审计程序;电脑核数程序 rgY?X$1q_
concentrated position 集中持仓量 7-0twq
concentration risk 资金集中风险;集中融资风险 o9SfWErZ
concept stock 概念股 b}{9
:n/SC
concession 特许权;宽减措施;优惠 KcyM2hE7
concession contract 特许经营权合约 u$`x]K=Zsm
concessionary rate 优惠率 Mm[1Z;H
concordat 协定;契约;国际监管条约 |\L,r}1N
condition 条件 w"Y55EURB
conditional endorsement 附有条件的背书 zyQEz#O
conditional offer 有条件要约 .6-o?=5
conditional sale agreement 有条件售卖协议 dCJR,},\f
conditions of tender 投标章程 >71w
#K
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》 c3 ]^f6)?
conduct of business standard 业务操守准则 dZ81\jdYv
Confidentiality Understandings 保密谅解文件 hI#M {cz
confirmation letter 确认书 5^qp&
confirmation of mail transfer 信汇证明书 ^
cd5Zl
Confirmation of Payment 已缴税证明书 \\pyu]z
confirmed letter of credit 保兑信用证 (Y@|h%1W
confirming bank 保兑银行 f(ec/0W
confiscation order 没收令 T{J`t*Ym
connected transaction 关连交易 )RKhEm%Vr2
consensus capitalism 共识资本主义 2o7C2)YT$
conservative investor 保守投资者 U=?"j-wN
consideration 代价;对价;约因 $">NW&
i(
consideration issue [listing method] 代价发行〔上市方式〕 {qdhp_~^l
consideration other than cash 现金以外的代价 ?fX8WRdh
consignee 收货人;代售人 rVW'KN
consignment 托运;寄售 c!FjHlAnP
consignor 付货人;托运人;寄售人 J_br%AG<p
consolidated account 综合帐目 H;8]GE2n
consolidated account expenditure 综合帐目开支 ^RDXX+
consolidated balance sheet 综合资产负债表 42[:s:
consolidated cash deficit 综合现金赤字 -Ce4px?3
consolidated cash surplus 综合现金盈余 @z?.P;f9#
consolidated enterprises sectorial index 综合企业分类指数 RloPP
consolidated net earnings 综合净收益;综合净盈利 03jBN2[!
consolidated net profit 综合净利润;综合纯利 5|={1Lp24g
consolidated policy 综合保单 0'2{[xF
consolidated price 综合价格 :1
consolidated profit and loss account 综合损益帐;综合损益表 P VW9iT+c
consolidated public sector expenditure 公营部门综合开支 hl~F1"q)
consolidated revenue account 综合收入帐 FQ ^^6Rl
consolidated shareholders' fund 综合股东资金 _BA_lkN+D
consolidation of shares 股份合并 iSW73P;)
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 |*| a~t
consortium company 财团公司 ':>*=&
consortium loan 银团贷款 J]YN2{(x
constant dollar figure 固定币值 PSw+E';
constant market price 固定市价 <Q~7a
hF
constant price 固定价格 E|#R0n*
constant price series 固定物价计算数列 QX3![;0F
constant rate 固定比率 a;6\T*iJ!
constituent stock 成分股 {Ag}P0%'
constitution 章程;组织章程 P`v~L;f
construction output 建造产出量 -L<Pm(v&
constructive trust 法律构定信托 hWe}(Ks
consultant accountant 顾问会计师 L#N.pd
consultant's fee 顾问费 KPcuGJ
Consultation Paper on Proposed Regulation on Share Margin Financing r6_a%A*
《监管股票按贷财务的建议谘询文件》 =_:L
wmI
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability u(a&x|WY
《有关联交所检讨董事资格的程序的谘询文件》 6?x{-Zj^?
consumer behaviour 消费者行为 vrDRSc6_
Consumer Council 消费者委员会 < tq9
consumer credit financing operation 消费者信贷业务 -k{R<L
consumer demand 消费者需求 W5uI(rS<6
consumer durables 耐用消费品 lfG's'U-z
consumer expenditure 消费开支 Hmd:>_[f
consumer goods 消费品 z=pV{'
consumer market 消费市场 .T
X& X
consumer price 消费物价 oh)l\
Consumer Price Index [CPI] 消费物价指数 UAO#$o(
Consumer Price Index (A) 甲类消费物价指数 oU5mrS.7M!
Consumer Price Index (B) 乙类消费物价指数 E cz"O
Consumer Price Index Classification System 消费物价指数分类法 T+"y8#:
Consumer Price Index Report 《消费物价指数月报》 EqluxD=
Consumer Price Index series 消费物价指数系列 T#f@8 -XUE
consumer price inflation 消费物价上涨 LP_F"?4
Consumer Representative Action Fund 消费者集体诉讼基金 @]3Rw[%z
consumer sentiment 消费意欲 e)(|
consumer spending 消费开支;消费支出 J8DbAB4X
consumption expenditure 消费开支 8dB~09Z7
consumption pattern 消费模式 F}[;ytmUS
consumption product 消费产品 0)44*T
consumption tax 消费税 K0@7/*%
contango 交易延期费;延期交割费;期货溢价 Br!&Y9
contingencies warrant 紧急拨款令;应急支款授权书 JOq<lb=
contingency 应急费用;意外开支准备金 Q^Z}Y~.
contingency allowance 应急准备金 ]}l!L;
contingency sum 应急费用;意外开支准备金 Z.(x|Q9
contingent assets 或有资产 C(Y6t1
contingent debt 或有债权;待确定债务 /Q_\h+`
contingent interest 待确定的权益 N^N?!I
contingent liabilities 或有负债 a~"X.xT\R
contingent profit 或有利润 ![tI(TPq
contingent right 或有的权利 f}!26[_9{
continue to hold a deposit 继续持有存款 t"Hrn3w
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 rT) R*3
continuing rent 连续租金 h;M2ylOu.
continuing trustee 留任受托人 O~xmz!?=
continuous licensing system 长期持牌制度 #4u; `j"4=
Continuous Net Settlement System [CNS System] 持续净额交收系统 zghm2{:`?g
contra account 对销帐户 qm8RRDG
contra flow 资金回流 ^w\uOd`
contra item 对销项目 A6L}5#7-
contra transfer 对销转拨 NR@Tj]`k
contract 合约 uHCgIR
l>
contract for difference 差价合约 t}gqk'
contract for service 服务合约 R<Tzt'z
contract for settlement 平仓合约 ~MOCr
contract note 成交单据 k 'b|#c9c
contract of copartnery 合伙合约 :i$Z
contract of indemnity 弥偿合约 Fgk/Ph3r
contract of insurance 保险合约 %"2B1^o>
contract of reinsurance 再保险合约 lhTbg M
contract price 合约价格 jwox?] f+
contracting party 订约人;立约人;缔约国 ,&SJ?XAs
contractual agreement 合约协议 G#v7-&Yl6
contractual commitment 合约承担 d`/{0 :F
contractual joint venture 合约式联营企业 9@B+$~:}7
contractual mutual fund 合约互惠基金 2[hl^f^%,
contractual right 合约权利 OpE+e4~IF
contractual savings fund 合约储蓄基金 (?[cDw/{J:
contributed surplus 实缴资本盈余 '3->G/Pu
contribution 出资;供款;捐款;分担款项 8msDJ{,X
contribution account 供款帐户 t79MBgZ
contribution to gross domestic product 在本地生产总值中所占比率 Oa
.%n9ec
contribution to investment 出资额 |VL,\&7rk
contribution to pension fund 退休金供款 _C\b,D}p
contributor 供款人;出资人;捐助人 Of=z!|l2
contributory 分担人 OHo0W)XUU
contributory scheme 供款计划 s qKkTG3
contrived cessation of business 有预谋的停业 {IvCe0`
control 控制权;控制;管制 b1cd5
control of a company 公司的控制权;公司控股权 1P_bG47
control of business 业务的控制权 5
S&>9l
controlled company 受控制公司 y;jyfc$
`
controller 控制人;控权人;会计长 {Se93o
controller of an authorized institution 认可机构控权人 .Dmvgi]
controlling company 控股公司 Vp$ckr
controlling interest 控制权益;控股权益 -(G2@NG
controlling officer 管制人员 !c7Od
)]
controlling officer's report 管制人员报告 D>Z_N?iR
controlling shareholder 控股股东;持有控股权的股东 =I1@ O9}+i
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》 jp]JFh;3
conventional lending 传统放款;常规放款 AtOB'=ph*
conversion 兑换;换算;转换〔证券〕 ez>@'yhK
conversion factor 换算因数 RT>3\qhZ
conversion of stock 公债的转换 !@X#{
conversion rate 兑换率;换算率;转换价格〔证券〕 ~Zm(p*\T
convertibility 可兑性;兑换性;自由兑换 :O%O``xT
convertibility undertaking 兑换保证 =l+p nG
convertible 可兑换;可换股 Yt^+31/%
convertible currency 可兑换货币 6z*L9Vy($
convertible debenture 可转换债权证 t}nRW o
convertible loan stock 可转换股的债权股额 ;Z*RCuwg
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 d\f5\Y
conveyance 转易;转易契;财产转让证书 {Hv=iVmt
conveyance of property 财产转让 !l|Qyk[
conveyance on sale 售卖转易契 /[L:ol6;!
conveyancing fee 业权转易费 .8m)^ET
conveyancing scale charges 物业转易收费标准 L%"Mp(gZ
cooling-off period 冷静期 C@-JH\{\T#
co-owner 共同拥有人;分权共有人 Yy}aQF#M
co-partner 共同合伙人 k*Kq:$9"
co-partnership 共同合伙 ajAEGD2Zq
Copenhagen Stock Exchange 哥本哈根证券交易所 r.GjM#X
core capital 核心资本 Y>+D\|%Q
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons c#DTL/8"DO
《适用于注册人的衍生工具场外交易活动的核心运作和财务风险管理机制》 ln.~ >FO
Core Principles for Effective Banking Supervision [Basle Committee] Mx
}(w\\T
《有效监管银行业的主要原则》〔巴塞尔委员会〕 :Us-^zVr
cornering “夹仓”;轧空;囤积居奇 x@~V975Y
corporate borrower 借款公司;借款机构 [~3p+
corporate business 公司企业;公司业务 ?cvv!2B]T
Corporate Communications Department [Stock Exchange of Hong Kong Limited] m[pzu2R
企业传讯部〔香港联合交易所有限公司〕 )+G(4eIT
corporate customer 公司客户 Q7\Ax0
corporate dealer 公司交易商 jDoWSYu4tY
Corporate Finance Division [Securities and Futures Commission] %WNy=V9txp
企业融资部〔证券及期货事务监察委员会〕 vIJdl2(^E
Corporate Finance (D.T.C.) Limited 协联财务有限公司 -*EJj>x
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 1\p[mN
corporate governance 公司管治 zSO[f
corporate income tax 公司所得税 LHz{*`22q
corporate investment adviser 公司投资顾问 L8fr
uwb
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 i469<^A
corporate plan 公司计划 f19
i
!
corporate practice 执业法团 9`muk
corporate profits tax 公司利得税 ;P_Zen
corporate savings 公司储蓄
P/Zo
corporate service tax 公司服务税 SXL6)pX
corporate signature 法团的签名 pV!(#45 ~W
corporation 法团;公司 8yo9$~u;
corporation bond 公司债券 $
]HI YYs
corporation stock 公司股证;地方债券〔英国〕
Du/s
corporation tax 公司税 [D)A+
correction phase of stock market 股市调整期 r0sd_@Oj
Correctional Services Industries Suspense Account 惩教工业暂记帐 }oG&zw
corrective affidavit 修正遗产申报誓章 :\[F=
correspondent bank 代理银行 ZBGI_9wZ
Cosmos Finance Limited 宇宙财务有限公司 oAL-v428
cost 成本;费用;价格 X DX_c@U
cost centre 成本中心 ,'j5tU?c
cost competitiveness 成本竞争力 it,%T)2H
cost control 成本控制;成本管理 wKYfqNCH
cost convention 原值成本法;成本惯例 ?aCR>AY5X
cost effectiveness 成本效益;经济效益 s|%</fMt9
cost efficiency 成本效率 SnqLF
/d
cost element 成本要素 Cur)|
cost flow 成本流转 01Aa.i^d(
cost input 投入资金 .28*vkH%C=
cost management information system 成本管理资料系统 QWoEo
cost of an asset 资产成本 L*Y}pO
cost of borrowing 借贷成本 P'K')]D=!
cost of capital 资本成本;资金成本 Hq9(6w9w
cost of installation 安装费 /sai}r1
cost of issue 招股费用;发行股份费用 j\a?n4g -
cost of living 生活费用 ,]d}pJ}PX`
cost of transmitting 传送费用 S("bN{7nE
cost overrun 成本超支 & mWq'h
cost price 成本价格 YS]RG/'
cost price structure 成本价格结构 DlP}Fp {
cost to the revenue 政府收入的损失;政府减少的收入 4-m%[D
|W
cost-benefit analysis 成本效益分析 3FdoADe{{
cost-benefit study 成本效益研究 QZ6M,\
cost-book company 以成本帐原则组成的公司 8_lD*bEt
cost-effectiveness analysis 成本效益分析 4MIVlg9
costing 成本计算;成本计算法 x83XJFPWL
costing and pricing policy 成本及定价政策 (ZnA#%
costing exercise 成本计算工作 0nS6<:
costing review 成本检讨 IE6/
E
cost-of-living allowance 生活津贴 @dXf_2Tv=
cost-of-living index 生活指数;生活费用指数 >Cf`F{X'U
cost-plus pricing 成本加成定价法 Jx}5`{\
cost-push inflation 成本推动的通货膨胀 Xy{b(b;9
cost-recovery basis 收回成本的原则 mVkn~LD:0
cost-related charges 依成本而定的收费 =4I361oMf
cost-related fee 依成本而定的收费 b{oNV-<&{
co-surety 共同担保人 Y/+ D4^L
co-trustee 共同受托人
p.%$
cotton futures 期棉 bHP-Z9riv
Council of SEHK 联交所理事会 #0R;^#F/
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 xv2;h4{<
counterclaim 反申索 ;V;4#
counterfoil 联页〔收据〕;存根〔支票〕;票根 ?YS`?Rr
counter-guarantee 反担保 J kA~Ol
counter-inflationary policy 反通货膨胀政策 +bSv-i -
countersignature 副署签名;连署签名 n33SWE(
country debt provisioning 债务国坏帐准备 {ys_uS{c*
country of beneficial ownership 实益拥有国 uPqPoI>N!
coupon 息票;赠券 ._yr7uY[M
coupon rate 息票利率 'i,<j
s3\f
cover 保证金;承保范围;补仓 uYl ?Q
cover note 临时保单 My
^pQ]@
cover short position 补仓;填平空仓 ^v},Sa/ot]
coverage 保额;承保范围 z}&