C: 6c$ so
qRZv[T%*Q
calendar year figure 历年数字 |D~mLs;&
call 催缴通知;认购期权 anxgD?<+B
call deposit 通知存款;活期存款
a`
s2 z
call loan 短期同业拆借;通知贷款 @@-n/9>vs
call margin 补仓;追加保证金 jAie[5
call market 短期同业拆放市场 - 0R5g3^*/
call money 短期同业拆借;活期贷款 lA<n}N)j
call option 认购期权;看涨期权 ; :4&nJ*qG
call price 赎回价格;提前赎回价 NTbmI$(
call warrant 认购认股权证;回购认股权证 ]bLI!2Kr
callable share 可收回股份;可兑付股份 U0 nSI
called up share capital 已催缴股本 ;wK;
Canadian Dollar [CAD] 加拿大元 ($pN OGH
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 9~n`6;R
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 Fku~'30
cancellation price 取消费 eyUguA<lK\
cap 上限 N?hQ53#3
capital 资本;资金 * ?x$q/a
Capital Accord 《资本协定》 zl^ %x1G
capital account 资本帐;非经常帐 &kUEnwQ-
capital account commitment balance 资本帐承担额结余 duFVh8
Capital Adequacy Directive [CAD] 《资本充足指引》 =PYfk6j9
capital adequacy ratio [CAR] 资本充足比率 =(2y$,6g?
capital allowance 资本免税额 )S@e&a|
capital alteration 资本变更 +pXYBwH
7Q
capital and liabilities ratio 资本负债比率 u1a0w
capital and liquidity requirement 资本与流动资金的规定 I!eu|_cF
capital appreciation 资本增值 IO3 p&sJ/
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〕 CT1@J-np
capital assets 资本资产 '9@S
capital at risk 风险资本 p!B&&)&db
capital base 资本基础;资金基础 ;)$bhNFHx
capital charges 资本支出;资本费用 o&0fvCpW
capital commitment 资本承担 : fMQ,S0
capital contribution certificate 出资证明书 6B`XHdCq
capital convergence 划一资本充足比率 "jV:L
capital cost 资本成本;建设成本;建设费用 <+Eu.K&
capital cover 资本保证 C@d*t?
capital deficit 资本亏绌;资本赤字 DcYL8u
capital divided into shares 资本分成股份 .8e]-^Z
capital element 资本因素;资本部分 ])OrSsV}
capital equipment 资本设备 "AYm*R
capital expenditure 资本开支;非经常开支 /S2lA>
capital expenses 资本费用 KCP$i@Pjv
capital financing 筹集资本;以非经常收入支付非经常开支的结算 XuS3#L/3p
capital flow 资金流量 )l?1dR:sP
capital formation 资本形成;集资 2 tD{c^
9<
capital formation figure 资本组合数字 jV{?.0/h|
capital fund 资本基金 4PK/8^@7)>
capital gain 资本增益;资本增值 uDD{O~wF,
capital gains tax 资本增值税 E+z),"QA
capital goods 资本财货;资本货物 + OKk~GYf
capital grant 非经常补助金;非经常拨款;建设补助金 k;/K']4y
capital grant cycle 建设补助金周期 >x?x3 #SX
capital injection 注入资本;注资 J;HYGu:
capital input 投入资本 'F2g2W`
capital intensity 资本密集度 zUq ^
capital intensive 资本密集 cD.afy
capital investment 资本投资 f euATL]
Capital Investment Fund 资本投资基金 Ig&H0S
capital loss 资本损失 WbJ|]}hJ\
capital maintenance 资本保值;资本保留 pPL)!=o!
capital market 资本市场;资金市场 HQ /D )D
capital market instrument 资本市场票据 @};
vl
capital money 资本款项 \
SCi\j/a(
capital money subject to a trust 信托财产资本 >AK9F.
_z
capital movement 资本流动 Z9wKjxu+
capital nature 资本性质 Fi+8| /5
capital outlay 资本支出 w'[JfMu P
capital portion 资本部分 d*$L$1S
capital profit 资本利润 W(5XcP(
capital project 基本工程项目;非经常开支项目 T<?
(KW
capital receipt 资本收入 C)UL{n
capital redemption 资本赎回 B(|*u
capital redemption business 资本赎回业务 RN^<bt{_U
capital redemption contract 资本赎回合约 nA*Udrcn
capital redemption reserve 资本赎回储备 4y*"w*L
capital reduction 资本减缩;减资 Nk63F&J7e
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] (aC~0
#4
股本削减计划〔香港联合交易所有限公司〕 `D/<*e,#
capital repayment 偿还资本 W&~\@j]!D
capital reserve 资本储备;后备资本 H!'Ek[s+
capital revenue 资本收益;非经常收入 ycq+C8J+Ep
capital spending 资本开支;资本支出;非经常开支 n(uzqd
capital stock 股本 4Jn+Ot.,d
capital stock subscription 认缴股本;认购股本 [>$?/DM
capital subsidy 建设津贴;基本建设津贴 E)3Ah!
capital subvention 非经常资助金 e5AZU7%.
capital sum 资本额 \LG0
capital tax 资本税 |N5r_V
capital transfer tax 资本转移税 ~=GwNo_
capital turnover 资本周转率 UuS6y9@v
capital value 资本价值 dNu?O>=
capital works project 基本工程项目 W Og pDs
Capital Works Reserve Fund 基本工程储备基金 2dsXG$-W2
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 =jEVHIYt
capitalization 资本化;资本总额 7D(Eo{ue
capitalization of interest 利息化作本金 6Y`rQ/F
capitalized interest 化作本金的利息 7Pe<0K)s(
capitalized loan 转作资本的贷款
$UD$NSl
capitalized value 资本还原值;资本化价值 ^'%Q>FVb
capitation grant 按人计算的补助金 r01u3!
captive insurance business 专属自保保险业务 *iX PG9XZ
car insurance 汽车保险 4A0v>G`E*#
Caribbean Development Bank 加勒比开发银行 >sjvE4s
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] j>8S,b=%
意大利嘉利堡银行 n'To:
cartel 同业联盟;卡特尔 "D,}|
cartelized rates system 联营式利率制度 &=*sN`
cash 现金;现款 r2%Qk
cash accounting system 现金会计制度 +~K)
~
cash acquisition 以现金投资所得的资产 )O],$\u
cash allowance 现金津贴 ' !2NSv
cash assets 现金资产 \@[Y~:
cash at bank 银行现金;银行存款 buldA5*!o
cash balance 现金结余 R]&lVXyH
cash basis 现金收付制;收付实现制 S5BS![-QK
cash basis accounting 现金收付制会计;收付实现制会计 L35]'Jua
cash bonus 现金红利 oeYUsnsbi
cash book 现金出纳帐;现金簿 2=
Y8$-
cash client 现金客户 w=_q<1a
cash commission rebate 现金回佣 }y1r
yeW<
cash compensation 现金补偿 .[r1Qz7G
cash contribution 现金承担额;现金分担额 1l5'N=hL
cash cost 直接费用;现金成本 B/*\Ih9y
cash coupon 现金礼券 9Y:Iha`$w
cash credit 现金信贷 L\hid/NL
cash deficit 现金赤字 k4d;4D?
cash deposit and withdrawal 现金收支 w~C\5 i
cash disbursement journal 现金支出日记簿 -x{@D{Q%
cash disbursement slip 现金支出传票;现金支出单 MQe|\SMd
cash flow 现金流量;银根 .sjv"D"
cash flow lending 流动现金放款;无抵押融资 tmd{Gx}c
cash flow statement 现金流量表;现金流动表 C{:U<q
cash flow surplus 现金流量盈余 G#Kw6
cash in hand 库存现金;手头现金 1Ep7CV-n}
cash in till 备用现金 SoWMP2/
cash in transit 运送中现金;在运现金 n-9a0_{k
cash input 投入现金 qZdA%
cash input figure 现金投入数字 IyEfisOK?
cash limit 现金支出限额;现金限额 :HM~!7e
cash margin 现金保证金 .6!cHL3ln
cash market 现货市场;现金交易市场 KVevvy)W
cash offer 现金要约;现金补偿额 2]y Hxo/6
cash payment 现金付款;现金支付 63(XCO
cash position 现金头寸 ]z!Df\I
cash price 现金价格 Co,?<v=Ll
cash receipts journal 现金收入日记簿 -mP2}BNM
cash receiving slip 现金收入传票;现金收入单 5)Z:J
cash settlement 现金结算 b0sj0w /
cash surplus 现金盈余 7g5Pc_
cash with order 订货付现;凭票即付 "/G]M&
cashier's order 银行本票 l)e6*sDZ,
cashier's order outstanding 未承兑的银行本票 b")O#v.
cash-limited subhead 有现金支出限额的分目 Z;z,dw
cash-sweep 现金彩票活动 #@' B\!<@=
casual client “散客”;“散户” JXjH}C
CCASS Depository 中央结算系统证券存管处 T/0cPn0>
CCIC Finance Limited 中芝兴业财务有限公司 U;A,W$<9
cedant 分出者 O=eU38n:5u
ceding company 分出公司 v.ow`MO=;
ceding insurer 分出保险人 . HN4xL
ceiling 上限 6i;q=N$'
ceiling price 最高限价 Zt&
7p
central bank 中央银行 {Mb2X^@7
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 bXvriQ.UH
central banking 中央银行业务 Dm%Q96*VAq
central banking function 中央银行职能 u+y3(0
Central Clearing and Custodian System 中央结算及托管系统 vmv6y*qU
Central Clearing and Depository System 中央结算及存管系统 0 .UN
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 3&I3ViAH
central clearing house 中央结算所 Rh!m1Q(-
central clearing system 中央结算制度;集体交收系统 d;,Jf*x\
central custody system 中央托管系统 B8unF=u
central depository 中央存管处 XqU0AbQ
central depository system 中央证券存管制度 FJqg,
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 Sz:PeUr9h
central rate 中央汇率;中心汇率 EL%P v1
Central Registration Hong Kong Limited 香港中央证券登记有限公司 j<QK1d17
Central Tender Board 中央投标委员会 t%%zuq F`
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 f,kV
centralized budgetary and payments system 集中预算及支付制度 >7)QdaB
centred 12-month moving average 十二个月定位移动平均数 _R^ZXtypd
certificate of approval 批准证明书 aeVd.`lxM
certificate of beneficial entitlement to property 资产权益证书 1Q=L/keP
certificate of compliance 合格证明书;合约完成证明书 /oZvm
certificate of deposit [CD] 存款证 &1Y7Ne
certificate of exemption from estate duty 豁免遗产税证明书 uJ=d!Kn
certificate of incorporation 公司注册证书;法团注册证书 2I3H?Lrx!m
certificate of incorporation of registered trustees 注册受托人法团证书 m7`S@qG
certificate of indebtedness [CI] 负债证明书 xi=0kO
certificate of insurance 保险证书 qo}yEl1
certificate of interest 权益证明书;息票 S(Z\h_m(
certificate of means 资产证明书 :fDzMD
certificate of participation 参与证明书 q6hH]Q>w*
certificate of payment of profits tax 缴付利得税证明书 0}YadNb7
certificate of preference 特惠税证 +U<.MVOo.
certificate of rateable value 应课差饷租值证明书 belBdxa{"
certificate of registration 登记证书;注册证明书 LN)yQ-
certificate of satisfaction 清偿证明书 L8Q/!+K
certificate of transfer 转让证明书 o6RT 4`
certificate to bearer 不记名证明书 x[fp7*TiG
certification 核证 zJh!Q**
certification fee 核证费 $WE=u 9m
certified cheque 经银行证明可兑现的支票 r oPC
^Q
certified public accountant [CPA] 执业会计师 qW*k|;S
certified statement 经证明的报表 >Hmho'
cessation of business 停业 QkWEVL@uM
cession 分保 fT{jD_Q+3
C.F. Finance Company Limited 浙一财务有限公司 q Y!LzKM0
chance 机会;中彩机会 W4qnXD1n
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 ^$mCF%e8H
change of domicile 迁册 JvEW0-B^l,
change to estimates 修订预算 3UF^Ff<wo
change to the approved estimates of expenditure 核准开支预算的变动 EuA352x
charge 费用;押记;抵押 lfG',hlI;
charge number 税单号码 O$x +>^
charge on assets 资产的征税 R5mb4
charge upon general revenue 从政府一般收入中拨款支付 V6+:g=@U-l
chargeable 可予征收;应课税的 {MN6JGb|'
chargeable agreement for sale 可予征收印花税的买卖协议 YzJWS|]
chargeable income 应课税入息 xb"e'Zh
chargeable normal trading receipt 应课税的一般营业收入 QpiDBJCL
chargeable profit 应课税利润 Uu@qS
chargeable to tax 应课税 *NM*
charged to... 记入……帐目 t|9vb
chargee 承押记人 \II^&xSF
charge-holder 受押人 xSO5?eR"u
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 ~[kI![
charging order 押记令 d|`8\fq
chargor's right 押记人的权利 UV</Nx)3
charitable donation 慈善捐款 APJFy@l}
charitable trust 慈善信托 t'yh&44_
charity property 慈善财产 )iVuac]E++
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 TwF.UL@G%
charter 章程;特许权 6mIeV0Q'
charter of incorporation 成立章程 "r8N-
h/P
chartered accountant 特许会计师 mwn$ey&QE
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 &4%78K\
Chartered Institute of Public Finance and Accountancy [United Kingdom] + rM]RFi
特许公共财政及会计学会〔英国〕 +6~zMKp
charterer 承租人
1D2RhM%
Chase Manhattan Asia Limited 美国大通亚洲有限公司 uKTYb#E7
Chase Manhattan Bank 美国大通银行 .g7\+aiTUd
chattels 实产 [z*1#lj S
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 KNN$+[_;H4
Che Hsing Finance Company Limited 浙兴财务有限公司 hD7vjg&Z
check-and-balance system 制约平衡制度 !HtW~8|:
Chekiang First Bank Limited 浙江第一银行 "HwlN_PA
cheque 支票
;5
Chiao Yue Finance Company Limited 侨裕财务有限公司 :T>OJ"p
Chiba Bank, Ltd. 千叶银行 iA`.y9'2
Chicago Board of Options Exchange 芝加哥期权交易所 2f{a||
Chicago Board of Trade 芝加哥交易所 5E 9R+N
Chicago Mercantile Exchange 芝加哥商品交易所 Bk@EQdn
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 pcQkJF
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 jwuSne
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 * *oDQwW]*
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 IL uQf-
child allowance 子女免税额 DGw*BN%`
China & South Sea Bank Limited 中南银行 +VJyGbOcC
China Affairs Committee [Hong Kong Futures Exchange Limited] W<TfDEEa
中国事务委员会〔香港期货交易所有限公司〕 fN21[Jv3
China concept stock 中国概念股 loHMQKy@
China Construction Bank 中国建设银行 \4
+HNy3
China Development Division [Stock Exchange of Hong Kong Limited] Au{ b1n
中国发展科〔香港联合交易所有限公司〕 90-s@a3B-j
China Economic News 《中国经济新闻》 R:ecLbC
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 knfmJUT
China State Bank Limited 国华商业银行 ) 3V1aC
Chinatrust Commercial Bank, Limited 中国信托商业银行 XeslOsHh
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 ^; }Y ZBy
Chinese Bankers Club, Hong Kong 香港银行华员会 gKmF#Z"\
Chinese Banks' Association 香港华商银行公会 W^c /l*>v
Chinese Gold and Silver Exchange Society 金银业贸易场 %Na`\`L{F
Chinese New Year bonus 年奖;年终花红 Okd. ~
chit fund 银会 hBifn\dFr
Chiyu Banking Corporation Limited 集友银行有限公司 'c]Pm,Ls
Chiyu Finance Company Limited 集友财务有限公司
9l |*E
Cho Hung Finance Limited 朝兴金融有限公司 )>iPx.hVSS
choses in action 无形动产;据法权产 q0['!G%["
chronological book 序时帐簿 Mhb~wDQl
Chubu Securities Finance Company 中部证券金融公司 k9NHdi7&2
Chung Khiaw Bank Limited 崇侨银行 <xrya_R?
Chung Nan Finance Company Limited 中南财务有限公司 s;[=B
Chuo Trust & Banking Co., Ltd. 中央信托银行 X`-o0HG
Chuo Trust Asia Limited 中央信托亚洲有限公司 bb+iUV|Do
Citibank, N.A. 万国宝通银行 f]C^{Uk#
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 *o!#5c
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 p;D
{?H/
Citicorp International Limited 万国宝通国际有限公司 OB^j
b8
civil debt 民事债项 E8wkqZN
Civil Service Pension Reserve Fund 公务员退休金储备基金 L$"pk{'
claim 申索;索偿;债权 Po.by~|
claim equalization fund 申索平衡基金 e?
|4O<@
claim for refund of property tax 申请发还物业税 !CY*SGO
claim of debt 债权申索 W'Y(@
claim on bank 对银行的债权 !9.\A:G
claim to dividend 摊还债款申索 "5Z5x%3I
claimant 申索人;索偿人 vIZFI
claims statistics 申索统计数字 T{N8 K K
class of insurance business 保险业务类别 _Kh8
<$h
class of property 财产类别 mtw{7E
claw-back 递减率 IJ:JH=8
clearance cost 清拆成本 V@EyU/VJ
clearing 结算;票据交换;清算 5yj6MaqJ
clearing account 结算帐户 .ezZ+@LI+#
clearing and settlement system 结算和交收系统 _fHj8-
s/
clearing balance 结算差额 hM=X#
;
clearing bank 结算银行 ER}5`*X{
clearing cheque 交换支票 %WX^']p
clearing house 结算所;票据交换所 Id>I.e4
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 ;
0M"T[c
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 >66
`hZ
clearing member 结算会员 znIS2{p/`
Clearing Members' Fund 结算会员基金 )wdd"*hv
clearing participant 结算参与者 ;<%th
clearing rebate 结算费用的回佣 ~LP5hL
Clearing Rules [SEHK Options Clearing House Limited] %F}d'TPx
《结算规则》〔联交所期权结算所有限公司〕 F ^m;xy
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 WA*1_
Clerk to the Board of Review 税务上诉委员会书记 M!%|IKw
client 客户;委托人;当事人 -3m!970
client agreement 客户协议 t8.3
client confidentiality 客户保密的责任 |eJR3o
client money 客户款项 I SdB5Va
client statement 客户结单 Im]6-#(9\|
clients fund 客户资金 qd~9uo&[Ig
close 结算;收市;收盘 EN8xn9M?
close a position 平仓;轧平头寸 41Ab,
close company 股份不公开的公司 pTncx%!W5
close higher 收市时价位较高 kjOkPp
close lower 收市时价位较低 lg{/5gQG
close mixed 收市时荣辱互见 !-&;t7R
close of exchange 交易所停市 >9yy91H
close of financial year 财政年度终结 glBS|b$\:
close out 平仓 R:f ,g2
close out a long position 平长仓 k%aJ%(
close out a short position 平空仓 SO<9?uk.
close steady 收市时价格稳定 hrXk 7}9
close the gap 弥补差距 dOKe}?}==
closed position 平仓 Q|U
[|U
closed-end investment corporation 股份固定的投资公司 T{=&>pNK[
close-out price 抛售价格 @%fL*^yr;C
closing account 决算帐户 k/BlkjlNE
closing balance 期终结余;收市结余 lvLz){
closing price 收市价;收盘价 7?);wh 7`
closing quotation 收市价;收市行情 T`]P5Bk8r
closing rate 收市汇价;收盘汇率 M~+DxnJ=
closing transaction 平仓交易 ][YC.J
clothing levy 成衣税
NfmHa
club deposit 零存整付存款 $s 'n]]Wq
Code of Aid 《资助则例》 ,"YTG*ky
Code of Banking Practice 《银行营运守则》 JBLh4c3
Code of Best Practice [Stock Exchange of Hong Kong Limited] C5e;U
《最佳应用守则》〔香港联合交易所有限公司〕 M 5`hMfg
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕;《操守准则》〔香港期货交易所有限公司〕
Oq)7XL4
Code of Conduct for Persons Registered with the Securities and Futures Commission C\^,+)Y\~
《证券及期货事务监察委员会注册人操守准则》 WSGho(\
code of practice 实务守则;经营守则;执业守则 k<NxI\s8]
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 M)H*$!x}>
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 GLMpWD`Wo
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 Dz8aJ6g
Code on Pooled Retirement Funds 《集资退休基金守则》 }KEr@h,N
Code on Share Repurchases [Share Repurchase Code] *u < ZQq
《公司购回本身股份守则》〔《股份购回守则》〕 +/" \.wYv
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 bU/YU0ZIT
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 'T;;-M3*
co-debtor 共同债务人 SzfMQ@~
co-financing scheme 共同融资计划 BKgCuz:y
cognizance 证明令 1y,/|Y
coin 硬币 .8;0O
M
coin replacement programme 硬币取缔计划 "^Y zHq6
coin set 套装硬币 P'*Fd3B#A=
coinage 硬币 kdhwnO
Coinage Security Fund 硬币发行基金 dQO5
cold call 主动与准客户接触 U\-R'Z>M
collapse in prices 价格下泻;价格下挫;价格暴跌 rZ2cC#
collateral 抵押品 _6g(C_m'T?
collateral bond 担保债券 s=556
collateral loan 抵押贷款 Py?Q::
collateral security 附属抵押品 iJCv+p_f
collection 征收;收取 jvo^I$|2h
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 o8NRu7@?
collection of betting duty 收取博彩税 9n"MNedqH
Collection Office [Inland Revenue Department] 收税处〔税务局〕 jX^_(Kg
collective consumption 集体消费 QbY@{"" `
Collector 收税主任 FPM l;0{
Collector of Rates 差饷征收官 Q{yjIy/b
Collector of Stamp Revenue 印花税署署长 91nw1c!
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 9`M7 -{
combined surplus 合并盈余 sa"}9IE*8
combined visible and invisible trade account 有形及无形贸易合并帐目 \0&F'V
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 Sl@Ucc31
commemoration coin 具纪念性的硬币 z<.?8bd
commencement of winding-up 清盘开始 )lq+Gv[%F
commerce and industry sub-index 工商分类指数 q1m{G1W
n
commercial activity 商业活动 ^`Hb7A(
commercial bank 商业银行 aK
3'u
Commercial Bank Act of Norway 《挪威商业银行法》 77ztDQDtM
Commercial Banks Law 《商业银行法》 Ds#BfP7a
commercial borrowing 商业借款 ,J:Ro N_:
Commercial Code of Japan 《日本商法》 q>5j (,6F
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 cS
Qb3}a\
commercial invoice 商业发票 aK7}}
commercial letter of credit 商业信用证 !%.=35NS@E
commercial loan 商业贷款;商业放款 i6g=fx6j*
commercial paper 商业票据 v-/vj/4>
commercial paper market 商业票据市场 e^$JGh2
commercial registry 商业登记处 15r=d
commercial return 商业回报 {w7/M]m-
commercial sale 商业销售 ExeZj8U
commercialization 商品化 \NKQ:F1
commercially viable 具商业利益;有利可图 FW|_8q?}<
Commerzbank AG 西德商业银行 9PMIF9"
commission 佣金;委员会 |--Jd$ dj
Commission des Operations de Bourse of France 法国证券事务监察委员会 qwO@>wQ}~
commission house 佣金行;代办行 N,3iSH=cN[
commission payable 须付的佣金 cv7:5P
commission rebate 佣金回扣 P%N)]b<c*
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 qB&Je$_uh
Commissioner of Banking 银行监理专员〔银监专员〕 dP`B9>r
Commissioner of Estate Duty 遗产税署署长 sRqecG(n
Commissioner of Inland Revenue 税务局局长 uL^`uI#I
Commissioner of Insurance 保险业监理专员 7!\zo mx
Commissioner of Rating and Valuation 差饷物业估价署署长 tBX71d
T
commitment 承担;已承担的开支;承担额;承担项目 B-PX/Q
commitment fee 承诺费 5L_`Fw\l
Committee of the Hong Kong Association of Banks 香港银行公会委员会 v G9>e&Be
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 "\=Phqw
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 cLw|[!5:
Committee on Payment System [Hong Kong Monetary Authority] `*D"=5G+
支付系统委员会〔香港金融管理局〕 m;t&P58f
Committee on Unit Trusts [Securities and Futures Commission] 8_"NF%%(n
单位信托委员会〔证券及期货事务监察委员会〕 (OA4H1DL^
Commodities Dealers' Deposit Fund 商品交易商按金基金 )4m`Ya,E3
Commodities Trading Commission 商品交易事务监察委员会 d`=LZio
commodity 商品 BRM!g9
commodity classification 商品分类法 W|y;Kxy
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 D2=zrU3Y64
commodity dealer 商品交易商 b};o:
commodity exchange 商品交易所 Rd|8=`)
Commodity Exchange Compensation Fund 商品交易所赔偿基金 OHrzN']
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 z,4 D'F&
commodity flow method 商品流动法;商品流通法 oR/_{#Mz"
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 \ Ce*5h
commodity futures contract 商品期货合约 )ax>*
commodity market 商品市场 wm_rU]
commodity tax 商品税 [m%]C
commodity trading adviser 商品交易顾问 y*6/VSRkt4
commodity trading adviser's representative 商品交易顾问代表 "?<h,Hvi
commodity trading advisory contract 商品交易顾问合约 *>1^q9M
commodity warrant 商品期权证 0/9]TIc
commodity-based investment 以商品为基础的投资 ivyaGAF}+o
common fund 共同基金 _x|.\j
common property 分权共有财产 3!vzkBr
common share 普通股 JodD6;P
common stock 普通股 4 Tw~4b
Commonwealth Bank of Australia 澳洲联邦银行 C,GZ
Commonwealth Development Corporation 英联邦发展公司 Vxu V`Plf
Commonwealth Finance Ministers Conference 英联邦财长会议 $mh\`
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 D9?.Ru0.
Commonwealth income tax 英联邦入息税 R=F_U
Commonwealth Preference 英联邦特惠制 0U H]
communal property 公有财产;公有产业 \4^rb?B
communication expenses 通讯费用 (<8}un
Community Preference 欧共体特惠制 D W^Zuu/)
commutation of pension 退休金的折算 ,wXmJ)/WZ
commuted gratuity 折算酬金 )*S:C
commuted pension gratuity 经折算的退休酬金 Kf*Dy:e
Companies Act [United Kingdom] 《公司法令》〔英国〕 ^$sqU
Companies Handbook 《上市公司手册》 .Y"F3
R
companies inspector 公司检查员 32j}ep.*
Companies Liquidation Account 公司清盘帐户 rNTLP
m
Companies Ordinance: Information to be Included in a Rights Issue Prospectus Dad$_%
《公司条例:供股章程须载有的资料》 0;=-x"
Companies Ordinance: Information to be Included in Prospectuses Regarding the Valuation of Land and Buildings 《公司条例:招股章程须载列有关土地或建筑物的评估的资料》 X8R`C0
Companies Registration Officer 公司注册主任 3?@6QcHl{
Companies Registry 公司注册处 X2rKH$<g
Companies Registry Trading Fund 公司注册处营运基金 ] _5b
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 3 yy5 l!fv
Company Formation and Enforcement Division [Companies Registry] 7(N+'8
公司成立及条例执行部〔公司注册处〕 <aDZ{T%
company in which the public are substantially interested 由公众拥有相当权益的公司 G\TO]c
company limited by guarantee 担保有限公司 %^vT7c>
company limited by shares 股份有限公司 6a9$VGInU
company register 公司登记册 v8j3
K
company registration fee 公司注册费 TlRc8r|
company with limited liability 有限法律责任的公司 (QJe-)0_y
company's memorandum 公司组织章程 rp{|{>'`.q
company's reserve 公司储备 x3Y)l1gh
comparative advantage 比较优势;比较利益 b*M?\ aA
compensation 补偿金;赔偿 m!ueqV"
Compensation Committee [Stock Exchange of Hong Kong Limited] upL3M`
赔偿委员会〔香港联合交易所有限公司〕 "\KBF
compensation from insurance 保险赔偿 IA({RE
compensation fund 赔偿基金 kFV, Fg
compensation fund levy 赔偿基金征费 . R/y`:1:W
compensation rate 补偿率 j)6p>6
Compensation Review Committee 赔偿检讨委员会 yxo=eSOM
compensation scheme 赔偿计划 m<#12#D
compensation trade 补偿贸易 0FgF,
compensation value 补偿值 vIbM@Y4
'?
compensatory payment 补偿付款 Vm>E F~ r
competition and pricing strategy 竞争与定价策略 >MYDwH
competitive edge 竞争优势 9;?u%
competitive price 具竞争力的价格 ~"CGur P
competitive tender 竞争性投标 $i5J}
Compliance Committee [Stock Exchange of Hong Kong Limited] W>)0=8#\
监察委员会〔香港联合交易所有限公司〕 mpMAhm:
component of expenditure 开支组成部分 %kjG[C
Composite Consumer Price Index 综合消费物价指数 !W9:)5^X
composite index 综合指数 ow.!4kx{ d
composite rating 综合评级 *^~
=/:
composite return form 综合报税表 (Y@T5-!D
Composite Securities and Futures Bill 《证券及期货综合条例草案》 $?G@ijk,
composite tax return 综合报税表 |f#hGk6
composition 组合成分;债务重整协议 pX?3inQP%(
composition of earnings 收益组合成分 J5I@*f)l
compound increase 复合增加率;复合增长率 yy7(')wKO
compound interest 复利 .t5.(0Xk[A
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 ;54NQB3L
comprador note 买办票据 %BP>,E/w
comprador order 买办付款令票 k[;)/LfhS
comprehensive income tax 综合所得税 <\u3p3"[4
comptroller 审计主任 _wS=*-fT
compulsory liquidation 强制清盘 bIAE?D
compulsory winding-up 强制清盘 0f.jW O
computation 计算;计算表 <ak[`]
computational procedure 计算方法 q!eE~O;A
computer audit programme 电脑审计程序;电脑核数程序 aQtd6L+ J
concentrated position 集中持仓量 @wI>0B
concentration risk 资金集中风险;集中融资风险 ExS5RV@v'
concept stock 概念股 kz7FQE
concession 特许权;宽减措施;优惠 MK=oGzK
concession contract 特许经营权合约 0lg$zi x(
concessionary rate 优惠率
H.@$#D
concordat 协定;契约;国际监管条约 2Jd(@DcJ2C
condition 条件 u ;-&r'J>
conditional endorsement 附有条件的背书 >8>!wi9U
conditional offer 有条件要约 Qs6Vu)U=
conditional sale agreement 有条件售卖协议 QLWnP-
conditions of tender 投标章程 %
/VCjuV
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》 30!DraW8
conduct of business standard 业务操守准则 &>,;ye>A
Confidentiality Understandings 保密谅解文件 (?7=,A7^
confirmation letter 确认书
X8$Mzeq
confirmation of mail transfer 信汇证明书 >8e)V
;
Confirmation of Payment 已缴税证明书 6]?mjG6
confirmed letter of credit 保兑信用证 hul,Yd) Z
confirming bank 保兑银行 6 dRhK+|
confiscation order 没收令 %^IQ<
connected transaction 关连交易 g<W]NYm
consensus capitalism 共识资本主义 $nO~A7
conservative investor 保守投资者 mH&7{2r
consideration 代价;对价;约因 r ;RYGLx
consideration issue [listing method] 代价发行〔上市方式〕 AG@gOm
consideration other than cash 现金以外的代价 c>_ti+
consignee 收货人;代售人 )S g6B;CJ
consignment 托运;寄售 D_DwP$wSo
consignor 付货人;托运人;寄售人 ub-3/T
consolidated account 综合帐目 [a2]_]E%
consolidated account expenditure 综合帐目开支 ""0Y^M2I
consolidated balance sheet 综合资产负债表 Rql/@j`JX
consolidated cash deficit 综合现金赤字 ga5Q
consolidated cash surplus 综合现金盈余 9\_AB.Z:
consolidated enterprises sectorial index 综合企业分类指数 /?'~`4!(
consolidated net earnings 综合净收益;综合净盈利 K ze?@*
consolidated net profit 综合净利润;综合纯利 M:/NW-:
consolidated policy 综合保单 {EoYU\x
consolidated price 综合价格 nK1eh@a9Qv
consolidated profit and loss account 综合损益帐;综合损益表 0K%okq|n
consolidated public sector expenditure 公营部门综合开支 u7L?9
consolidated revenue account 综合收入帐 dLiiJ6pl*
consolidated shareholders' fund 综合股东资金 tYu<(Z(l)
consolidation of shares 股份合并 'x*C#mt
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 bY" zK',m
consortium company 财团公司 $oBs%.Jp
consortium loan 银团贷款 >Ku4Il+36
constant dollar figure 固定币值 :?6HG_9X
constant market price 固定市价 pl`4&y%Me
constant price 固定价格 &n6{wtBP
constant price series 固定物价计算数列 Z<nNk.G
constant rate 固定比率 lYG`)#T
constituent stock 成分股 NN*L3yx
constitution 章程;组织章程 o$*(N
construction output 建造产出量 <fvu)
f
constructive trust 法律构定信托 Nw*<e ]uD
consultant accountant 顾问会计师 P0l
fK}
consultant's fee 顾问费 5n3yc7NPP
Consultation Paper on Proposed Regulation on Share Margin Financing dy&G~F28
《监管股票按贷财务的建议谘询文件》 ,hn#DJ)
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability
XIInI
《有关联交所检讨董事资格的程序的谘询文件》 qUJ"* )S
consumer behaviour 消费者行为 ;g0Q_F@;p
Consumer Council 消费者委员会 $6rm;UH
consumer credit financing operation 消费者信贷业务 W%L'nR~w$
consumer demand 消费者需求 wQ+pVu?6_
consumer durables 耐用消费品 rl|'.~mc
consumer expenditure 消费开支 ?^Rp"
H
consumer goods 消费品 e
)0 ]WJ
consumer market 消费市场 qLEYBv-3
consumer price 消费物价 "iSY;y o
Consumer Price Index [CPI] 消费物价指数 ^Ps!
Consumer Price Index (A) 甲类消费物价指数 FK^xZ?G
Consumer Price Index (B) 乙类消费物价指数 FRQ.ix2
Consumer Price Index Classification System 消费物价指数分类法 LCorT-
Consumer Price Index Report 《消费物价指数月报》 }Va((X w
Consumer Price Index series 消费物价指数系列 /wJ#-DZ
consumer price inflation 消费物价上涨 &=[!L0{
Consumer Representative Action Fund 消费者集体诉讼基金 @z1QoZ^w
consumer sentiment 消费意欲 \zBi-GI7
consumer spending 消费开支;消费支出 ZNBowZI
consumption expenditure 消费开支 `UsJaoR#f
consumption pattern 消费模式 ?Lg<)B9
consumption product 消费产品 EF)BezG5y
consumption tax 消费税 5?0<.f,
contango 交易延期费;延期交割费;期货溢价 R-Edht|{
contingencies warrant 紧急拨款令;应急支款授权书 1#d2 +J*
contingency 应急费用;意外开支准备金 /e2zH
contingency allowance 应急准备金 \S;[7T
contingency sum 应急费用;意外开支准备金 }yT/UlU
contingent assets 或有资产 ]}L'jK
0
contingent debt 或有债权;待确定债务 T!c|O3m
contingent interest 待确定的权益 Nc\DXc-N
contingent liabilities 或有负债 2IB{FO/
contingent profit 或有利润 (<Cq_Kw
contingent right 或有的权利 ; J W]b]
continue to hold a deposit 继续持有存款 Hu|Tj<S
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 v9f+ {Y%-
continuing rent 连续租金 H$I~Vz[\yb
continuing trustee 留任受托人 r2RJb6
continuous licensing system 长期持牌制度 *:L"#20:R
Continuous Net Settlement System [CNS System] 持续净额交收系统 Z<X=00,wg
contra account 对销帐户 eK7A8\;e
contra flow 资金回流 y0xBNhev
contra item 对销项目 >=N-P<%
contra transfer 对销转拨 DT]4C!dh
contract 合约 RL`E}:V
contract for difference 差价合约 U"GxXrl
contract for service 服务合约 p<L7qwOii
contract for settlement 平仓合约 B?j t?
contract note 成交单据 /|v4]t-
contract of copartnery 合伙合约 H:DR?'yW
contract of indemnity 弥偿合约 [%K6-\S
contract of insurance 保险合约 x1 |/
contract of reinsurance 再保险合约 9y!0WZE{e
contract price 合约价格 ]+I9{%zB%8
contracting party 订约人;立约人;缔约国 9lq5\ tL-
contractual agreement 合约协议 h.Qk{v
contractual commitment 合约承担 7!J-/#!
contractual joint venture 合约式联营企业 Jqxd92 bI
contractual mutual fund 合约互惠基金 "1a;);S=*)
contractual right 合约权利 |ke0G
contractual savings fund 合约储蓄基金 gv67+Mf
contributed surplus 实缴资本盈余 `3\aX|4@
contribution 出资;供款;捐款;分担款项 2K:A4)jZ
contribution account 供款帐户 AS;Sz/YP
contribution to gross domestic product 在本地生产总值中所占比率 yY#h1
contribution to investment 出资额 EXSJ@k6=8s
contribution to pension fund 退休金供款 6{)pF
contributor 供款人;出资人;捐助人 _^_3>}y5op
contributory 分担人 og";mC
contributory scheme 供款计划 xT>9ZZcE
contrived cessation of business 有预谋的停业 V|YQhd0kv
control 控制权;控制;管制 89M'klZ
control of a company 公司的控制权;公司控股权 GN_L"|#)=
control of business 业务的控制权 FAM{p=t]HT
controlled company 受控制公司 Au2?f~#Fv
controller 控制人;控权人;会计长 Htgo=7!?\3
controller of an authorized institution 认可机构控权人 B{/og*xd*1
controlling company 控股公司 UBL{3s^"
controlling interest 控制权益;控股权益 Z1fY' f
controlling officer 管制人员 ()aCE^C
controlling officer's report 管制人员报告 U`6|K$@
controlling shareholder 控股股东;持有控股权的股东 O:0{vu9AQ
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》 bSe\d~{
conventional lending 传统放款;常规放款 &PJ;B)b
conversion 兑换;换算;转换〔证券〕 !.UE} ^TV
conversion factor 换算因数 $`lWW6>P
conversion of stock 公债的转换 W` x.qumN
conversion rate 兑换率;换算率;转换价格〔证券〕 ,7wYa&
convertibility 可兑性;兑换性;自由兑换 xKu#OH
convertibility undertaking 兑换保证 }# s{."
convertible 可兑换;可换股 Rw'}>?k]
convertible currency 可兑换货币 8&EJ.CQ
convertible debenture 可转换债权证 3k'Bje?9~
convertible loan stock 可转换股的债权股额 sywuS
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 y`oj\
conveyance 转易;转易契;财产转让证书 (u tP@d^
conveyance of property 财产转让 +2iD9X{$MX
conveyance on sale 售卖转易契 1{N+B#*<[X
conveyancing fee 业权转易费 .2%t3ul[
conveyancing scale charges 物业转易收费标准 =AO
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cooling-off period 冷静期 ]njNSn
co-owner 共同拥有人;分权共有人 1J[$f>%n]
co-partner 共同合伙人 $I9&cNPv
co-partnership 共同合伙 Cf(WO-F^
Copenhagen Stock Exchange 哥本哈根证券交易所 # `^nmC/F
core capital 核心资本 1@Jp3wW
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons AUD)=a>
《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》 @XJ7ff&
Core Principles for Effective Banking Supervision [Basle Committee] n$2oM5<
《有效监管银行业的主要原则》〔巴塞尔委员会〕 WK$\#>T
cornering “夹仓”;轧空;囤积居奇 3VLwY!2:
corporate borrower 借款公司;借款机构 ?kR1T0lKkE
corporate business 公司企业;公司业务 NFTv4$5d
Corporate Communications Department [Stock Exchange of Hong Kong Limited] 8y27O
企业传讯部〔香港联合交易所有限公司〕 'xta/@Sq
corporate customer 公司客户 aV$kxzEc
corporate dealer 公司交易商 mo^E8t.
Corporate Finance Division [Securities and Futures Commission] 4FzTf7h^
企业融资部〔证券及期货事务监察委员会〕 9]v,3'QI
Corporate Finance (D.T.C.) Limited 协联财务有限公司 !L.R"8!
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 )B]s.w
corporate governance 公司管治 j4;^5
Dy^
corporate income tax 公司所得税 ?7fqWlB
corporate investment adviser 公司投资顾问 4~Qnhv7
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 ;i[JCNiS\
corporate plan 公司计划 2-@)'6"n
corporate practice 执业法团 Z5xQ
-T`
corporate profits tax 公司利得税 Tw';;euw
corporate savings 公司储蓄 ZbC$Fk,,I&
corporate service tax 公司服务税 lG-B)
F
corporate signature 法团的签名 <}lah%4F
corporation 法团;公司 [2,D] e
corporation bond 公司债券 #HV5M1mb
corporation stock 公司股证;地方债券〔英国〕 H5 z1_O_+
corporation tax 公司税 r[(;J0=
correction phase of stock market 股市调整期 ou-#+Sdd
Correctional Services Industries Suspense Account 惩教工业暂记帐 |mKohV qr
corrective affidavit 修正遗产申报誓章 LF7 }gQs
^
correspondent bank 代理银行 sgOau\E
Cosmos Finance Limited 宇宙财务有限公司 E#_/#J]UQn
cost 成本;费用;价格 no8\Oees
cost centre 成本中心 "_&ZRcd*
cost competitiveness 成本竞争力 Y$>NsgQn6
cost control 成本控制;成本管理 <-.@,HQ+
cost convention 原值成本法;成本惯例 sl-wNIQ
cost effectiveness 成本效益;经济效益 _]@u)$
cost efficiency 成本效率 $ ,K@xq5
cost element 成本要素 rG?5z"
cost flow 成本流转 q;#AlquY @
cost input 投入资金 I8! .n
cost management information system 成本管理资料系统 GZi`jp
cost of an asset 资产成本 gM&O dT+i
cost of borrowing 借贷成本 <n,QSy#
cost of capital 资本成本;资金成本 IoLP*D
cost of installation 安装费 _FOIMjh%N
cost of issue 招股费用;发行股份费用 d:hnb)I$*
cost of living 生活费用 .#~!w!T
cost of transmitting 传送费用 8XYxyOl
cost overrun 成本超支 "*HM8\
cost price 成本价格 693"Pg8b
cost price structure 成本价格结构 2->Lz
cost to the revenue 政府收入的损失;政府减少的收入 SZT n=\
cost-benefit analysis 成本效益分析 0uD3a-J
cost-benefit study 成本效益研究 'Y @yW3K
cost-book company 以成本帐原则组成的公司 S(CkA\[rz
cost-effectiveness analysis 成本效益分析 SZXSVz0j
costing 成本计算;成本计算法 cO]w*Hti
costing and pricing policy 成本及定价政策 rmggP(
costing exercise 成本计算工作 ' ds2\gN
costing review 成本检讨 .u\$wJ9Ai
cost-of-living allowance 生活津贴 (.=ig
X
cost-of-living index 生活指数;生活费用指数 C!:Lk,Z
cost-plus pricing 成本加成定价法 j*>Df2z
cost-push inflation 成本推动的通货膨胀 \ n2MP
cost-recovery basis 收回成本的原则 :@)R@. -
cost-related charges 依成本而定的收费 AS]8rH
cost-related fee 依成本而定的收费 a>l,H#w*vW
co-surety 共同担保人 Tv1oy%dK
co-trustee 共同受托人 )PvnB=wy
cotton futures 期棉 7 q!==P=
Council of SEHK 联交所理事会 $(gL#"T
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 C$0u-Nx8
counterclaim 反申索 bM"?^\a&Q