C: Xh!Pg)|E
d'D\#+%>=
calendar year figure 历年数字 1"PE@!]
call 催缴通知;认购期权 jo#F&
call deposit 通知存款;活期存款 Uwa1)Lwn
call loan 短期同业拆借;通知贷款 (j"MsCwE
call margin 补仓;追加保证金 5aQg^f%\
call market 短期同业拆放市场 yt,;^o^
call money 短期同业拆借;活期贷款 fdHxrH>*
call option 认购期权;看涨期权 y5h[^K3
call price 赎回价格;提前赎回价 oPZ4}>uV
call warrant 认购认股权证;回购认股权证 y Dw!u[:
callable share 可收回股份;可兑付股份 sRnMBW.
called up share capital 已催缴股本 X.|0E87
Canadian Dollar [CAD] 加拿大元 $4,6&dwg
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 #0H[RU?
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 >Sah\u`
cancellation price 取消费 4+bsG6i
cap 上限 Okc*)crw
capital 资本;资金 8
\Oiv$r
Capital Accord 《资本协定》 4tWI)}+ak
capital account 资本帐;非经常帐 H4jqF~
capital account commitment balance 资本帐承担额结余 3Re\ T
Capital Adequacy Directive [CAD] 《资本充足指引》 Ev#aMK
capital adequacy ratio [CAR] 资本充足比率 . %7A7a
capital allowance 资本免税额 4f,x@:Jw
capital alteration 资本变更 *h9vMks
o
capital and liabilities ratio 资本负债比率 NE"fyX`
capital and liquidity requirement 资本与流动资金的规定 A>yIH)b
capital appreciation 资本增值 T667&@
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〕 L\DaZ(Y
capital assets 资本资产 < Ifnf6~
capital at risk 风险资本 INpub5
capital base 资本基础;资金基础 49GCj`As
capital charges 资本支出;资本费用 m"]ys#
capital commitment 资本承担 M+:wa@Kl
capital contribution certificate 出资证明书 t68RWzqiG[
capital convergence 划一资本充足比率 TaG-^bX8B
capital cost 资本成本;建设成本;建设费用 HskN(Ho
capital cover 资本保证 eRbO Hj1
capital deficit 资本亏绌;资本赤字 k*^W
lCZ3
capital divided into shares 资本分成股份 #w6CL
capital element 资本因素;资本部分 "-%H</
capital equipment 资本设备 v^'~-^s
capital expenditure 资本开支;非经常开支 \f#ao<vQm
capital expenses 资本费用 Ymom 0g+f
capital financing 筹集资本;以非经常收入支付非经常开支的结算 YvX I
capital flow 资金流量 Zlo,#q
capital formation 资本形成;集资 ")
D!OW]
capital formation figure 资本组合数字 qC1@p?8$
capital fund 资本基金 -^DB?j+
capital gain 资本增益;资本增值 t;3.;
capital gains tax 资本增值税 Y[4B{
capital goods 资本财货;资本货物 ow"Xv
capital grant 非经常补助金;非经常拨款;建设补助金 ;0'v`ob'.?
capital grant cycle 建设补助金周期 FO$Tn+\ 6
capital injection 注入资本;注资 UepBXt3)
capital input 投入资本 +_Z/VQv
capital intensity 资本密集度 566Qikw2
capital intensive 资本密集 lfP|+=^B
capital investment 资本投资 pkx>6(Y
Capital Investment Fund 资本投资基金 vKf=t&gqr
capital loss 资本损失 IIkJ"Qg.
capital maintenance 资本保值;资本保留 f'dI"o&^/d
capital market 资本市场;资金市场 Km7
capital market instrument 资本市场票据 5@ug1F&
capital money 资本款项 wn&2-m*a
capital money subject to a trust 信托财产资本 mZyTo/\0
capital movement 资本流动 .EO1{2=
capital nature 资本性质 L8ke*O$
capital outlay 资本支出 q0wVV
capital portion 资本部分 T^_9R;
capital profit 资本利润 !=:c8V
capital project 基本工程项目;非经常开支项目
~A/_\-
capital receipt 资本收入 LNkyV*TI
capital redemption 资本赎回 nmr>Aj8[
capital redemption business 资本赎回业务 /&yT2p
capital redemption contract 资本赎回合约 g:U ul4
capital redemption reserve 资本赎回储备 cht#~d
capital reduction 资本减缩;减资 ZtVa*xl
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] O [/~V=
股本削减计划〔香港联合交易所有限公司〕 b3+PC$z2h
capital repayment 偿还资本 S6]':
capital reserve 资本储备;后备资本 1oPT8)[U
capital revenue 资本收益;非经常收入 >q`X%&l_
capital spending 资本开支;资本支出;非经常开支 L@XeAEIq
capital stock 股本 \~PFD%]:3
capital stock subscription 认缴股本;认购股本 ?F/3]lsggT
capital subsidy 建设津贴;基本建设津贴 ]_s]Q_+E
capital subvention 非经常资助金 sXu]k#I^"
capital sum 资本额 lS^0*(Y
capital tax 资本税 @zbXG_J
capital transfer tax 资本转移税 s><co]
capital turnover 资本周转率 AM>:AtY
capital value 资本价值 JFZ p^{
capital works project 基本工程项目 P*>V6SK>b
Capital Works Reserve Fund 基本工程储备基金 8{C3ijR
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 Tx*m
p+q
capitalization 资本化;资本总额 #82B`y<<y/
capitalization of interest 利息化作本金 hlRE\YO&8R
capitalized interest 化作本金的利息 Y{KJk'xN5W
capitalized loan 转作资本的贷款 Ju<D7
capitalized value 资本还原值;资本化价值 AN@Vos
Cu
capitation grant 按人计算的补助金 \"SI-`x
captive insurance business 专属自保保险业务 w8qI7/
car insurance 汽车保险 y.zQ `
Caribbean Development Bank 加勒比开发银行 J}JnJV8|G
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] 4tI~d8?pk+
意大利嘉利堡银行 v,;?+Ck
cartel 同业联盟;卡特尔 =R05H2hs
cartelized rates system 联营式利率制度 jKzjTn9{E
cash 现金;现款 \1ZfSc
cash accounting system 现金会计制度 qb Q> z+c
cash acquisition 以现金投资所得的资产 DjIs"5Iei
cash allowance 现金津贴 ~J|0G6H
cash assets 现金资产 V;"'!dVX
cash at bank 银行现金;银行存款 ' vwBG=9C
cash balance 现金结余 p.G7Cs
cash basis 现金收付制;收付实现制 x?3p3[y
cash basis accounting 现金收付制会计;收付实现制会计 Z(L>~+%
cash bonus 现金红利 ]arP6iN+
cash book 现金出纳帐;现金簿 !duR7a
cash client 现金客户 EO5Vg
cash commission rebate 现金回佣 gP3[=a"\
cash compensation 现金补偿 b{&@Lm0Tn
cash contribution 现金承担额;现金分担额 ?Rdi"{.wI
cash cost 直接费用;现金成本 b}fH$.V@
cash coupon 现金礼券 +"!IVHY
cash credit 现金信贷 DsoF4&>g[B
cash deficit 现金赤字 x-1[2K1"[
cash deposit and withdrawal 现金收支 <x/&Ml+
cash disbursement journal 现金支出日记簿 ,f$RE6
cash disbursement slip 现金支出传票;现金支出单 WCH>9Z>cj
cash flow 现金流量;银根 >9 iv>
cash flow lending 流动现金放款;无抵押融资 KvQ9R!V
cash flow statement 现金流量表;现金流动表 *b&|
cash flow surplus 现金流量盈余 7%hMf$KQ
cash in hand 库存现金;手头现金 J8jbtL O'
cash in till 备用现金 g0l- n
cash in transit 运送中现金;在运现金 9;PtYdJ8
cash input 投入现金 <t8})
cash input figure 现金投入数字 2h=RNU|
cash limit 现金支出限额;现金限额 wNlp4Z'[
cash margin 现金保证金 !Ej<J&e
cash market 现货市场;现金交易市场 Rh=h{O
cash offer 现金要约;现金补偿额 {?8rvAjY
cash payment 现金付款;现金支付 i|t$sBIh
cash position 现金头寸 q45n.A6a
cash price 现金价格 z8oSh t`+
cash receipts journal 现金收入日记簿 344- ~i*
cash receiving slip 现金收入传票;现金收入单 Px<;-H`
cash settlement 现金结算 %\A~w3 E
cash surplus 现金盈余 ek9%Xk8
cash with order 订货付现;凭票即付 e.N#+
cashier's order 银行本票 BsJClKp/
cashier's order outstanding 未承兑的银行本票 D3]_AS&\
cash-limited subhead 有现金支出限额的分目 W|:WAxJ*d
cash-sweep 现金彩票活动 QZX+E
casual client “散客”;“散户” aePk^?KbB
CCASS Depository 中央结算系统证券存管处 *`kh}
CCIC Finance Limited 中芝兴业财务有限公司 !>M: G:K
cedant 分出者 :0J;^@
ceding company 分出公司 5lT lZRH1
ceding insurer 分出保险人 PH6uP]
ceiling 上限 2'D2>^os
ceiling price 最高限价 LVSJK.B
central bank 中央银行 mz47lv1?
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 HxjhP(
central banking 中央银行业务 C`fQ` RL\
central banking function 中央银行职能 }u
:sh >2
Central Clearing and Custodian System 中央结算及托管系统 m9r
X
Central Clearing and Depository System 中央结算及存管系统 (UCWSA7oc
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 b<%6aRC\
central clearing house 中央结算所 #}.db?[Rv
central clearing system 中央结算制度;集体交收系统 dP82bk/e
central custody system 中央托管系统 )/UkJ/}j
central depository 中央存管处 Qk((H~I}
central depository system 中央证券存管制度 d2pVO]l YZ
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 ZPXxrmq%
central rate 中央汇率;中心汇率 s\@!J.Da
Central Registration Hong Kong Limited 香港中央证券登记有限公司 MZ0 J/@(
Central Tender Board 中央投标委员会 ,ecFHkT>
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 'Ag?#vB
centralized budgetary and payments system 集中预算及支付制度 G=DRz F
centred 12-month moving average 十二个月定位移动平均数 8IO4>CMkv
certificate of approval 批准证明书 "_lSw3
certificate of beneficial entitlement to property 资产权益证书 ?Pa5skqR
certificate of compliance 合格证明书;合约完成证明书 I'JFt>]
certificate of deposit [CD] 存款证 ./u3z|q1
certificate of exemption from estate duty 豁免遗产税证明书 0y?bwxkc
certificate of incorporation 公司注册证书;法团注册证书 9Z}-%Z[,)
certificate of incorporation of registered trustees 注册受托人法团证书 *t63c.S
certificate of indebtedness [CI] 负债证明书 Up~#]X
certificate of insurance 保险证书 &U:;jlST9
certificate of interest 权益证明书;息票 Hd
:2
certificate of means 资产证明书 d%iMjY`~[g
certificate of participation 参与证明书 gF&1e5`i
certificate of payment of profits tax 缴付利得税证明书 T{Av[>M
certificate of preference 特惠税证 LBTf}T\
certificate of rateable value 应课差饷租值证明书 n;[d{bU
certificate of registration 登记证书;注册证明书 [S4<bh!
certificate of satisfaction 清偿证明书 XLB7
E
certificate of transfer 转让证明书 l2i[wc"9
certificate to bearer 不记名证明书 Bx)4BPaN
certification 核证 L+&$/1h]
certification fee 核证费 zpJQ7hym
certified cheque 经银行证明可兑现的支票 Zv-#v
certified public accountant [CPA] 执业会计师 q.*k
J/L
certified statement 经证明的报表 _G@)Bj^*
cessation of business 停业 [:Sl^ Z&6M
cession 分保 -GH>12YP
C.F. Finance Company Limited 浙一财务有限公司 r+>gIX+Fl
chance 机会;中彩机会 n}EH{k9#
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 A\LMmg
change of domicile 迁册 !IcPO
change to estimates 修订预算 af)L+%Q%R
change to the approved estimates of expenditure 核准开支预算的变动 .^eajb`:
charge 费用;押记;抵押 EW]rD
charge number 税单号码 #V@[<S2
charge on assets 资产的征税 b:2#3;)
charge upon general revenue 从政府一般收入中拨款支付 A|7%j0T
chargeable 可予征收;应课税的 n&Bgpt~
chargeable agreement for sale 可予征收印花税的买卖协议 /C}u,dBf
chargeable income 应课税入息 BKi@c\Wb
chargeable normal trading receipt 应课税的一般营业收入 eot%Th?[
chargeable profit 应课税利润 }Ge$?ZFH
chargeable to tax 应课税 RGsgT ^
charged to... 记入……帐目 \Cx2$<8
chargee 承押记人 3v\}4)A[
charge-holder 受押人 0tK(:9S
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 xcty
charging order 押记令 2)-Umq{]{
chargor's right 押记人的权利 OQ&l/|{O0?
charitable donation 慈善捐款 0.+MlyA
charitable trust 慈善信托 G
.NGS%v
charity property 慈善财产 ZwM(H[iqL
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 \I( g70
charter 章程;特许权 ;X , A|m$(
charter of incorporation 成立章程 Zcjh
chartered accountant 特许会计师 lxf+$Z`~:
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 *lc|iq\
Chartered Institute of Public Finance and Accountancy [United Kingdom] u^, eHO
特许公共财政及会计学会〔英国〕 DZ"'GQSg
charterer 承租人 7v't# =
Chase Manhattan Asia Limited 美国大通亚洲有限公司 Q\rf J||
Chase Manhattan Bank 美国大通银行 _\;0E!=p
chattels 实产 E%LUJx}
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 3?5JY;}h>"
Che Hsing Finance Company Limited 浙兴财务有限公司 6Z.Fyte
check-and-balance system 制约平衡制度 [>![ViX
Chekiang First Bank Limited 浙江第一银行 lha)4d
cheque 支票 #x*\dL
Chiao Yue Finance Company Limited 侨裕财务有限公司 7H.3.j(L
Chiba Bank, Ltd. 千叶银行 ? fW['%
Chicago Board of Options Exchange 芝加哥期权交易所 e>0gE`8A
Chicago Board of Trade 芝加哥交易所 g-? @a
Chicago Mercantile Exchange 芝加哥商品交易所 @Z.BYC
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 42M_ %l_
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 m~04I~8vk
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 F/V-@SF
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 bI+/0Xx
child allowance 子女免税额 @CMEmgk~
China & South Sea Bank Limited 中南银行 "zj[v1K9-A
China Affairs Committee [Hong Kong Futures Exchange Limited] T[Lz4;TRk5
中国事务委员会〔香港期货交易所有限公司〕 V_zU?}lZ^
China concept stock 中国概念股 V/`vX;%
China Construction Bank 中国建设银行 jh(T?t$&
China Development Division [Stock Exchange of Hong Kong Limited] (1 (~r"4I
中国发展科〔香港联合交易所有限公司〕 7>"dc+Fg
China Economic News 《中国经济新闻》 /g$G
G9
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 /z!Tgs4
China State Bank Limited 国华商业银行 r3qKT
Chinatrust Commercial Bank, Limited 中国信托商业银行 PzOnS
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 rU+3~|m
Chinese Bankers Club, Hong Kong 香港银行华员会 MX? *jYl
Chinese Banks' Association 香港华商银行公会 =WT&unw}
Chinese Gold and Silver Exchange Society 金银业贸易场 o%7-<\qS
Chinese New Year bonus 年奖;年终花红 Jr5dw=B gw
chit fund 银会 Me79:+d
Chiyu Banking Corporation Limited 集友银行有限公司 S4\a"WYg
Chiyu Finance Company Limited 集友财务有限公司 +-C.E
Cho Hung Finance Limited 朝兴金融有限公司 F/ x2}'
choses in action 无形动产;据法权产 4O<sE@X
chronological book 序时帐簿 R:4@a ':H
Chubu Securities Finance Company 中部证券金融公司 'i',M+0>jC
Chung Khiaw Bank Limited 崇侨银行 S/"G=^~
Chung Nan Finance Company Limited 中南财务有限公司 7r&lW<:>
Chuo Trust & Banking Co., Ltd. 中央信托银行 ]~2iducB,
Chuo Trust Asia Limited 中央信托亚洲有限公司 )xq=V
Citibank, N.A. 万国宝通银行 v*[UG^+)
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 47N,jVt4
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 Z_[ P7P
Citicorp International Limited 万国宝通国际有限公司 )(0if0D4
civil debt 民事债项 Idb*,l|<
Civil Service Pension Reserve Fund 公务员退休金储备基金 M287Z[
claim 申索;索偿;债权 ~m_{&,CA.
claim equalization fund 申索平衡基金 `;Ho<26
claim for refund of property tax 申请发还物业税 yts@cd`$
claim of debt 债权申索 C$q};7b1N
claim on bank 对银行的债权 3~{I/ft
claim to dividend 摊还债款申索 XLC9B3Jt
claimant 申索人;索偿人 )9^)t
claims statistics 申索统计数字 Z#.1p'3qm1
class of insurance business 保险业务类别 Mgr?D
class of property 财产类别 "\i H/
claw-back 递减率 U0t|i'Hx
clearance cost 清拆成本 fcxg6W'
clearing 结算;票据交换;清算 q8_(P&
clearing account 结算帐户 ynv{
rMl
clearing and settlement system 结算和交收系统 3m= _a
clearing balance 结算差额 l]4=W<N
clearing bank 结算银行 !NH(EWER
clearing cheque 交换支票 e8rZP(g&g
clearing house 结算所;票据交换所 cI P.5)Ca
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 /v^'5j1o
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 h;,1BpbM
clearing member 结算会员 [0EWIdT*b
Clearing Members' Fund 结算会员基金 =* G3Khz!
clearing participant 结算参与者 D%~tU70a
clearing rebate 结算费用的回佣 7mq&]4-G
Clearing Rules [SEHK Options Clearing House Limited] .<zKBv
《结算规则》〔联交所期权结算所有限公司〕 d\uN
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 =WjHf8v;
Clerk to the Board of Review 税务上诉委员会书记 :`e#I/,
client 客户;委托人;当事人
V1B!5N<
client agreement 客户协议 5mQ@&E~#W
client confidentiality 客户保密的责任 9wZ?")2
client money 客户款项 @4hzNi+
client statement 客户结单 g'KxjjYT,
clients fund 客户资金 ] L97k(:Ib
close 结算;收市;收盘 hH 5}%/vF
close a position 平仓;轧平头寸 <Xl#}6II
close company 股份不公开的公司 %ggf|\-e
close higher 收市时价位较高 Asv]2> x
close lower 收市时价位较低 XHekz6_
close mixed 收市时荣辱互见 sEFQ8S
close of exchange 交易所停市 )i}j\";>L
close of financial year 财政年度终结 OL>)SJj5
close out 平仓 Qn7T{ BW
close out a long position 平长仓 '{cSWa|
#
close out a short position 平空仓 a;t}'GQGk
close steady 收市时价格稳定 ._^}M<o L
close the gap 弥补差距 0W(mx-[H/
closed position 平仓 D3cJIVM
closed-end investment corporation 股份固定的投资公司 o>_})WM1[
close-out price 抛售价格 ZA+dtEE=f9
closing account 决算帐户 uG^CyM>R`
closing balance 期终结余;收市结余 ^#d\HI
closing price 收市价;收盘价 (B>/LsTu
closing quotation 收市价;收市行情
'g!T${
closing rate 收市汇价;收盘汇率 r5DRF4,7
closing transaction 平仓交易 V_:`K$
clothing levy 成衣税 HD^#"
club deposit 零存整付存款 U3X5tED
Code of Aid 《资助则例》 EW|$qLg
Code of Banking Practice 《银行营运守则》 Ww,\s5Uw
Code of Best Practice [Stock Exchange of Hong Kong Limited] }9+;-*m/
《最佳应用守则》〔香港联合交易所有限公司〕 ,U3
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〕 N$6e KJ]
Code of Conduct for Persons Registered with the Securities and Futures Commission Yy88 5
《证券及期货事务监察委员会注册人操守准则》 Q]YB.n3
code of practice 实务守则;经营守则;执业守则 .JPN ';
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 IplOXD
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 *Jgi=,!m
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 >x{("``D0y
Code on Pooled Retirement Funds 《集资退休基金守则》 )GkJ%o#H2
Code on Share Repurchases [Share Repurchase Code] 6@s!J8!
《公司购回本身股份守则》〔《股份购回守则》〕 f^FFn32u
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 7pm'b,J<
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 r }lGcG)
co-debtor 共同债务人 &]DB-t#\
co-financing scheme 共同融资计划 ?qNU*d
cognizance 证明令 d.FU))lmD
coin 硬币 x="Wqcnj{
coin replacement programme 硬币取缔计划 B+K6(^j,,y
coin set 套装硬币 Q,[G?vbj
coinage 硬币 "E(i<
Coinage Security Fund 硬币发行基金 o/w3b8
cold call 主动与准客户接触 6;Z-Y>\c
collapse in prices 价格下泻;价格下挫;价格暴跌 +4s]#{mP
collateral 抵押品 bZ\R0[0
collateral bond 担保债券 s0/O/G?
collateral loan 抵押贷款 $D1ha CL
collateral security 附属抵押品 itg_+%^R
collection 征收;收取 (-gomn
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 8@t8P5(vL
collection of betting duty 收取博彩税 UGSZg|&6#*
Collection Office [Inland Revenue Department] 收税处〔税务局〕 {V6&((E8
collective consumption 集体消费 #7i*Diqf9
Collector 收税主任 c_3B: F7
Collector of Rates 差饷征收官 S@/{34,
Collector of Stamp Revenue 印花税署署长 WO_Uc_R
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 /W/e%.
combined surplus 合并盈余 jVQy{8{G
combined visible and invisible trade account 有形及无形贸易合并帐目 fzIs^(:fl
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 ; ~pgF_
commemoration coin 具纪念性的硬币 r[S(VPo[()
commencement of winding-up 清盘开始 G:<f(Gy
commerce and industry sub-index 工商分类指数 cLV*5?gVO
commercial activity 商业活动 <E2 IU~e
commercial bank 商业银行 /'sv7hg+
Commercial Bank Act of Norway 《挪威商业银行法》 w\)K0RN
Commercial Banks Law 《商业银行法》 3YHEH\60^
commercial borrowing 商业借款 BpZ~6WtBq
Commercial Code of Japan 《日本商法》 lL}NiN-)t
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 zMsup4cl
commercial invoice 商业发票 T Rv
commercial letter of credit 商业信用证 jE*{^+n
commercial loan 商业贷款;商业放款 7*l$i/!
commercial paper 商业票据 cUY-
commercial paper market 商业票据市场 iFd
!ED
commercial registry 商业登记处 { ADd[V
commercial return 商业回报 'z$$ZEz!C
commercial sale 商业销售 F\m^slsu7=
commercialization 商品化 =Hg!@5]H
commercially viable 具商业利益;有利可图 mtmC,jnD
Commerzbank AG 西德商业银行 <tD,Uu{P
commission 佣金;委员会 O] @E8<?^
Commission des Operations de Bourse of France 法国证券事务监察委员会 lq-KM8j
commission house 佣金行;代办行 &t=:xVn-M
commission payable 须付的佣金 \ %Mcvb.?
commission rebate 佣金回扣 8!E.3'jb
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 IRN,=
Commissioner of Banking 银行监理专员〔银监专员〕 k+J%o%* <
Commissioner of Estate Duty 遗产税署署长 L7$f01*
Commissioner of Inland Revenue 税务局局长 g-eJan&]N
Commissioner of Insurance 保险业监理专员 5W&L6.J}+
Commissioner of Rating and Valuation 差饷物业估价署署长 .KrLvic
commitment 承担;已承担的开支;承担额;承担项目 ?2]fE[SqY
commitment fee 承诺费 @7Ec(]yp
Committee of the Hong Kong Association of Banks 香港银行公会委员会 f/)Y {kS6
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 ui%#f1Iq
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 5T x4u%g
Committee on Payment System [Hong Kong Monetary Authority] TxJk.c
支付系统委员会〔香港金融管理局〕 OG5{oH#K
Committee on Unit Trusts [Securities and Futures Commission] t#^Cem<
单位信托委员会〔证券及期货事务监察委员会〕 1SExlU
Commodities Dealers' Deposit Fund 商品交易商按金基金
7kLurv
Commodities Trading Commission 商品交易事务监察委员会 UY3)6}g6
commodity 商品 ZC?~RXL(
commodity classification 商品分类法 t<45[~[
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 (Ceru o S
commodity dealer 商品交易商 i!a!qE.1
commodity exchange 商品交易所 `NIb?/!f
Commodity Exchange Compensation Fund 商品交易所赔偿基金 ^B<-.(F
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 4fi4F1 f
commodity flow method 商品流动法;商品流通法 mkSu
$c
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 A(2 0+
commodity futures contract 商品期货合约 r8EJ@pOF2w
commodity market 商品市场 dla_uXtM6
commodity tax 商品税 1CC0]pyHX
commodity trading adviser 商品交易顾问 ?(9*@
commodity trading adviser's representative 商品交易顾问代表 =t,oj6P~
commodity trading advisory contract 商品交易顾问合约 hIV9 .{J
commodity warrant 商品期权证 LeCc`x,5
commodity-based investment 以商品为基础的投资 _}F&^
common fund 共同基金 y!b"Cj
common property 分权共有财产 f)Qln[/
common share 普通股 \@@ G\\)er
common stock 普通股 "yu{b]AU
Commonwealth Bank of Australia 澳洲联邦银行 A[l
)>:
Commonwealth Development Corporation 英联邦发展公司 W>jKWi,{
Commonwealth Finance Ministers Conference 英联邦财长会议 QRju9x
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 `y>m
>j
Commonwealth income tax 英联邦入息税 u`XRgtI{g?
Commonwealth Preference 英联邦特惠制 5gf
~/Zr
communal property 公有财产;公有产业 |Yl i~Qx
communication expenses 通讯费用 C?H~L
Community Preference 欧共体特惠制 TCp9C1Q4
commutation of pension 退休金的折算 <Y`(J#
commuted gratuity 折算酬金 /4;mjE
commuted pension gratuity 经折算的退休酬金 sVh)Ofn
Companies Act [United Kingdom] 《公司法令》〔英国〕 U^_\V BAk
Companies Handbook 《上市公司手册》 bc(MN8b ]j
companies inspector 公司检查员 :W)lt28_
Companies Liquidation Account 公司清盘帐户 Zf$mwRS[_
Companies Ordinance: Information to be Included in a Rights Issue Prospectus :Racu;xf
《公司条例:供股章程须载有的资料》 3eUi9_s+
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》 02,t
Companies Registration Officer 公司注册主任 >#h,q|B
Companies Registry 公司注册处 -8)Hulo/{U
Companies Registry Trading Fund 公司注册处营运基金 ef'kG"1
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 [[[C`H@
Company Formation and Enforcement Division [Companies Registry] 2bCfY\k
公司成立及条例执行部〔公司注册处〕 hJSvx
company in which the public are substantially interested 由公众拥有相当权益的公司 .i;.5)shsu
company limited by guarantee 担保有限公司 Z66Xj-o
company limited by shares 股份有限公司 3HyOQD"{
company register 公司登记册 QvbH " 7
company registration fee 公司注册费 "}X+vd``
company with limited liability 有限法律责任的公司 /4+L2O[
company's memorandum 公司组织章程 .s\lfBo9
company's reserve 公司储备 2*sTU
comparative advantage 比较优势;比较利益 &<><4MQ
compensation 补偿金;赔偿 M[qhy.
Compensation Committee [Stock Exchange of Hong Kong Limited] 2sGKn
a
赔偿委员会〔香港联合交易所有限公司〕 :
;8L1'
compensation from insurance 保险赔偿 ^|<>`i6
compensation fund 赔偿基金 7)U
ik}0
compensation fund levy 赔偿基金征费 3FvVM0l"
compensation rate 补偿率 Fx!D:.)/G
Compensation Review Committee 赔偿检讨委员会 MsI R ~
compensation scheme 赔偿计划 6|=]i-8
compensation trade 补偿贸易 k{r<S|PK0
compensation value 补偿值 ;=joQWNDm
compensatory payment 补偿付款 !Ge;f/@
competition and pricing strategy 竞争与定价策略 S:{xx`6K
competitive edge 竞争优势 4V9BmVS|Th
competitive price 具竞争力的价格 ;8<HB1 &,
competitive tender 竞争性投标 oLkzLJ
Compliance Committee [Stock Exchange of Hong Kong Limited] g{Av
=66Z
监察委员会〔香港联合交易所有限公司〕 ASdW!4.p
component of expenditure 开支组成部分 =R:O`qdC4e
Composite Consumer Price Index 综合消费物价指数 >,Y+ 1
composite index 综合指数 !n;3jAl&$
composite rating 综合评级 <<-L,0
composite return form 综合报税表 `Ij EwKra
Composite Securities and Futures Bill 《证券及期货综合条例草案》 *SJ[~
composite tax return 综合报税表 B9,39rG/7+
composition 组合成分;债务重整协议 6Gg`ExcT5
composition of earnings 收益组合成分 jUD^]Qs
compound increase 复合增加率;复合增长率 vVMoCG"f
compound interest 复利 a(~X
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 @(c^u;
comprador note 买办票据 8AW}7.<5
comprador order 买办付款令票 v#gXXO[P1
comprehensive income tax 综合所得税 B.=n U
comptroller 审计主任 (1cB Tf
compulsory liquidation 强制清盘 Jt}`oFQ5l
compulsory winding-up 强制清盘 :2KPvp7?
computation 计算;计算表 8Dl(zY K;
computational procedure 计算方法 1BmKwux:
computer audit programme 电脑审计程序;电脑核数程序 f:46.)Wj<
concentrated position 集中持仓量 [4xZy5V
concentration risk 资金集中风险;集中融资风险 "'t f]s
concept stock 概念股 ,|z@Dy
concession 特许权;宽减措施;优惠 7(D)U)9h
concession contract 特许经营权合约 @_t=0Rc
concessionary rate 优惠率 FI: H/e5[
concordat 协定;契约;国际监管条约 Zrwd
condition 条件 jv v=
conditional endorsement 附有条件的背书 y_>DszRN`u
conditional offer 有条件要约 $hc=H
conditional sale agreement 有条件售卖协议 &bq1n_
conditions of tender 投标章程 i\;ZEM{
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》 Y'000#+
conduct of business standard 业务操守准则 :ek^M (
Confidentiality Understandings 保密谅解文件 y=sae
confirmation letter 确认书 Lios1|5
confirmation of mail transfer 信汇证明书 ..Dm@m}
Confirmation of Payment 已缴税证明书 8VG}-
confirmed letter of credit 保兑信用证 8D>5(Dg-
confirming bank 保兑银行 iz^a Qx/
confiscation order 没收令 -J=6)
connected transaction 关连交易 r]-n,
consensus capitalism 共识资本主义 Ae=JG8Ht~
conservative investor 保守投资者 PZru:.Mh
consideration 代价;对价;约因 h<M1q1)
consideration issue [listing method] 代价发行〔上市方式〕 _"x%s
consideration other than cash 现金以外的代价 KC&XOI %
consignee 收货人;代售人 )-"<19eu
consignment 托运;寄售 ]35`N<Ac
consignor 付货人;托运人;寄售人 MA_YMxP.'
consolidated account 综合帐目 M._E$y,5
consolidated account expenditure 综合帐目开支 G0m$bi=z
consolidated balance sheet 综合资产负债表 q.R(>ZcV
consolidated cash deficit 综合现金赤字 4pMp@b
consolidated cash surplus 综合现金盈余 RSj8T<
consolidated enterprises sectorial index 综合企业分类指数 /tG as
consolidated net earnings 综合净收益;综合净盈利 S@!_{da
consolidated net profit 综合净利润;综合纯利 q{G8Po$z'
consolidated policy 综合保单 }fk3a9j9u
consolidated price 综合价格 gFuK/]gzI
consolidated profit and loss account 综合损益帐;综合损益表 QxPPgn7'
consolidated public sector expenditure 公营部门综合开支 VOC$Kqg;
consolidated revenue account 综合收入帐 @C^x&Sjm
consolidated shareholders' fund 综合股东资金 e}-fGtFx
consolidation of shares 股份合并 F#yn'j8
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 Pc&dU1
consortium company 财团公司 ,<!*@xy7v
consortium loan 银团贷款 `%~}p7Zu
constant dollar figure 固定币值 z9&j
constant market price 固定市价 Ax\d{0/oL2
constant price 固定价格 t$,G%micj
constant price series 固定物价计算数列 LmyaC2
constant rate 固定比率 Uc_}="
constituent stock 成分股 g$2#TWW5
constitution 章程;组织章程 [;aM8N
construction output 建造产出量 /2d>nj
constructive trust 法律构定信托 1P"{TMd?
consultant accountant 顾问会计师 sqpo5~
consultant's fee 顾问费 ";`jS&"=
Consultation Paper on Proposed Regulation on Share Margin Financing \IC^z
《监管股票按贷财务的建议谘询文件》 &Jb$YKt
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability oCE'@}s.i
《有关联交所检讨董事资格的程序的谘询文件》 |5`ecjb.
consumer behaviour 消费者行为 q2F`q. j
Consumer Council 消费者委员会 Lp"OXJ*es
consumer credit financing operation 消费者信贷业务 IO&U=-pn&
consumer demand 消费者需求 $?!]?{K
consumer durables 耐用消费品 ?7)v:$(G}
consumer expenditure 消费开支 4~A$u^scn
consumer goods 消费品 "oiN8#Hf
consumer market 消费市场 _vb'3~'S
consumer price 消费物价 ?fP3R':s
Consumer Price Index [CPI] 消费物价指数 Y|b,pC|,
Consumer Price Index (A) 甲类消费物价指数 ^ )"Il
Consumer Price Index (B) 乙类消费物价指数 CG@Fn\J
Consumer Price Index Classification System 消费物价指数分类法 49>b]f,Vc
Consumer Price Index Report 《消费物价指数月报》 \"RCJadK
Consumer Price Index series 消费物价指数系列 XXX y*/P
consumer price inflation 消费物价上涨 l d#x'/
Consumer Representative Action Fund 消费者集体诉讼基金 {[:C_Up)f
consumer sentiment 消费意欲 raOuD3
consumer spending 消费开支;消费支出 At[Q0'jkc
consumption expenditure 消费开支 |*w)]2Bl
consumption pattern 消费模式 :zo5`[P
consumption product 消费产品 1yz%ud-l
consumption tax 消费税 V:j^!*
contango 交易延期费;延期交割费;期货溢价 .czUJyFms}
contingencies warrant 紧急拨款令;应急支款授权书 2 <OU)rVE4
contingency 应急费用;意外开支准备金 -z.
wAp
contingency allowance 应急准备金 CV^%'HIs?+
contingency sum 应急费用;意外开支准备金 Dz$w6d
contingent assets 或有资产 LKI\(%ba#
contingent debt 或有债权;待确定债务 K%L6UQ;
contingent interest 待确定的权益 ^S;{;c+'
contingent liabilities 或有负债 S'$m3,l(k
contingent profit 或有利润 *7Y#G8 s
contingent right 或有的权利 4Zu1G#(zP
continue to hold a deposit 继续持有存款 @i(9k
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 451.VI}MR
continuing rent 连续租金 68bvbig
continuing trustee 留任受托人 Kv!:2br
continuous licensing system 长期持牌制度 mzM95yQ^Z
Continuous Net Settlement System [CNS System] 持续净额交收系统 ZZ{c
contra account 对销帐户 T#!% Uzz
contra flow 资金回流 U5-8It2OR
contra item 对销项目 "|J6*s
contra transfer 对销转拨 4yqYs>
contract 合约 XP!m]\E&I
contract for difference 差价合约
{E(2.'d
contract for service 服务合约 #r"|%nOfY
contract for settlement 平仓合约 ( sl{Rgxe*
contract note 成交单据 zOMxg00
contract of copartnery 合伙合约 Kv1~,j6
contract of indemnity 弥偿合约 f{L;,
contract of insurance 保险合约 SXl~lYUL
contract of reinsurance 再保险合约 ~.G$0IJY
contract price 合约价格 ^{IZpT3
contracting party 订约人;立约人;缔约国 ;u(*&vRqr^
contractual agreement 合约协议 T?[;ej:
contractual commitment 合约承担 vOCaru?~h
contractual joint venture 合约式联营企业 mX.mX70|J
contractual mutual fund 合约互惠基金 Xl2g Hh
contractual right 合约权利 3'6 UvAXFH
contractual savings fund 合约储蓄基金 |6?s?tC"u
contributed surplus 实缴资本盈余 xc@$z*w
contribution 出资;供款;捐款;分担款项 d>I)_05t
contribution account 供款帐户 NTZ3Np`
contribution to gross domestic product 在本地生产总值中所占比率 kq(><T
contribution to investment 出资额 F~E)w5?\O
contribution to pension fund 退休金供款 <G<5)$
S
contributor 供款人;出资人;捐助人 u SI@Cjp
contributory 分担人 YR~e_cA:
contributory scheme 供款计划 %=2sz>M+
contrived cessation of business 有预谋的停业 4<}@hk
Y
control 控制权;控制;管制 ]smu~t0\
control of a company 公司的控制权;公司控股权 ";&PtLe
control of business 业务的控制权 MIkp4A
controlled company 受控制公司 L.;x=w
controller 控制人;控权人;会计长 O^./)#!#
controller of an authorized institution 认可机构控权人 )S4ga
controlling company 控股公司 OSUiS`k
controlling interest 控制权益;控股权益 1V[ZklS
controlling officer 管制人员 c-NUD$
controlling officer's report 管制人员报告 &@{`{
controlling shareholder 控股股东;持有控股权的股东 dVMl;{
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》 Ca?w"m~h
conventional lending 传统放款;常规放款 sl$y&C-
conversion 兑换;换算;转换〔证券〕 ^Lfwoy7R
conversion factor 换算因数 ZBY}Mz$
conversion of stock 公债的转换 [#\OCdb*3
conversion rate 兑换率;换算率;转换价格〔证券〕 E$:2AK{*
convertibility 可兑性;兑换性;自由兑换 "WGKwi=W
convertibility undertaking 兑换保证 %YF
/=l
convertible 可兑换;可换股 {_.(,Z{
convertible currency 可兑换货币 yp=sL' E
convertible debenture 可转换债权证 FdnLxw
convertible loan stock 可转换股的债权股额 [bo"!Qk%
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 iKu3'jZ/O
conveyance 转易;转易契;财产转让证书 tFn[U#'
conveyance of property 财产转让 =Oh$pZRymu
conveyance on sale 售卖转易契 "8zMe L
conveyancing fee 业权转易费 Si~wig2
conveyancing scale charges 物业转易收费标准 ljrJC
cooling-off period 冷静期 6=JJ!`"<2
co-owner 共同拥有人;分权共有人 Cpd>xXZz&S
co-partner 共同合伙人 '
ZTRl+
co-partnership 共同合伙 +ru `Zw5,
Copenhagen Stock Exchange 哥本哈根证券交易所
.i_ gE5
core capital 核心资本 lQ ki58.
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons ./7-[d
《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》 x~Z7p)D_<
Core Principles for Effective Banking Supervision [Basle Committee] HES$. a
《有效监管银行业的主要原则》〔巴塞尔委员会〕 B/lIn'=
cornering “夹仓”;轧空;囤积居奇 @%u}|iF|
corporate borrower 借款公司;借款机构 ?uTuO
corporate business 公司企业;公司业务 ph(LsPT-
Corporate Communications Department [Stock Exchange of Hong Kong Limited] q0>9T
企业传讯部〔香港联合交易所有限公司〕 `l?MmIJ
corporate customer 公司客户 |8k^jq
corporate dealer 公司交易商 F:<+}{Av
Corporate Finance Division [Securities and Futures Commission] >#mKM%T2MJ
企业融资部〔证券及期货事务监察委员会〕 RYC%;h
Corporate Finance (D.T.C.) Limited 协联财务有限公司 Ym]g0a
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 &e).l<B
corporate governance 公司管治 .L#4#IO
corporate income tax 公司所得税 W"#<r
corporate investment adviser 公司投资顾问 RB""(<
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 <T.R%Jys
corporate plan 公司计划 <)O#Y76s
corporate practice 执业法团 q\!"FDOl4
corporate profits tax 公司利得税 n@bkZ/G
corporate savings 公司储蓄 +J| LfXgB
corporate service tax 公司服务税 5"U5^6:T
corporate signature 法团的签名 / M]P&Zb |
corporation 法团;公司 oui0:Vy<
corporation bond 公司债券 BBX/ &d8n
corporation stock 公司股证;地方债券〔英国〕 qx >Z@o
corporation tax 公司税 ;{iTSsb
correction phase of stock market 股市调整期 k"BM1-f
Correctional Services Industries Suspense Account 惩教工业暂记帐 JDnWBE V
corrective affidavit 修正遗产申报誓章 ~/SLGyu
correspondent bank 代理银行 d1^5r
31
Cosmos Finance Limited 宇宙财务有限公司 ^"/TWl>jB
cost 成本;费用;价格 4Vf-D%
h>a
cost centre 成本中心 H|?r_Ns
cost competitiveness 成本竞争力 F [-D
+Nka
cost control 成本控制;成本管理 O7Jp;
cost convention 原值成本法;成本惯例 =r`E%P:
cost effectiveness 成本效益;经济效益 Eqny'44
cost efficiency 成本效率 4TU\SP8sM
cost element 成本要素 ?_S);
cost flow 成本流转 {ByKTx&
cost input 投入资金 #|:q"l9
cost management information system 成本管理资料系统 #X!seQ7a
cost of an asset 资产成本 *}(B"FSO
cost of borrowing 借贷成本 r_'];
cost of capital 资本成本;资金成本 1T~`$zS7
cost of installation 安装费 d*([!!i
cost of issue 招股费用;发行股份费用 Td^62D;
cost of living 生活费用 /-@F|,O)$n
cost of transmitting 传送费用 V~o'L#a
cost overrun 成本超支 *E|3Vy{4
cost price 成本价格 :N<o<