C: 1,Mm+_)B
Di4GaKa/
calendar year figure 历年数字 ~/z%yg
call 催缴通知;认购期权 ~w|h;*Bj
call deposit 通知存款;活期存款 =l${p*ABQ
call loan 短期同业拆借;通知贷款 yG7H>LF?8
call margin 补仓;追加保证金 ^~7Mv^A
call market 短期同业拆放市场 :l1-s]
call money 短期同业拆借;活期贷款 fiD,HGx
i
call option 认购期权;看涨期权 B$x@I\(M
call price 赎回价格;提前赎回价 S_OtY]gF
call warrant 认购认股权证;回购认股权证 BT_XqO
callable share 可收回股份;可兑付股份 ]FIIs58IM
called up share capital 已催缴股本 ~K<h~TNP
Canadian Dollar [CAD] 加拿大元 3;> z %{
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 ]j6K3
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 )cZHBG.0H
cancellation price 取消费 8TP~=qU
cap 上限 '`2MxRP
capital 资本;资金 vD?D]8.F~Q
Capital Accord 《资本协定》 $e--"@[Y
capital account 资本帐;非经常帐 Gau@RX:O
capital account commitment balance 资本帐承担额结余 Ak kF6d+
Capital Adequacy Directive [CAD] 《资本充足指引》 q 5z^y(Sv
capital adequacy ratio [CAR] 资本充足比率 H-v[ShE
capital allowance 资本免税额 %Q &']
capital alteration 资本变更 7wPI)]$
capital and liabilities ratio 资本负债比率 nLG)>L
capital and liquidity requirement 资本与流动资金的规定 r `n|fD.
capital appreciation 资本增值 {#4a}:3
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〕 0R[fH
capital assets 资本资产 XBkaum4j
capital at risk 风险资本 S<cz2FlV
capital base 资本基础;资金基础 0j6b5<Gpc*
capital charges 资本支出;资本费用 :9%e:-
capital commitment 资本承担 c ^.^5@
capital contribution certificate 出资证明书 z>,M@@
capital convergence 划一资本充足比率
^RT_Lky
capital cost 资本成本;建设成本;建设费用 U1E@pDH
capital cover 资本保证 v{uq
capital deficit 资本亏绌;资本赤字 .35~+aqC
capital divided into shares 资本分成股份 \ERxr
capital element 资本因素;资本部分 F8{gJaP x
capital equipment 资本设备 ]sL.+.P
capital expenditure 资本开支;非经常开支 Y;huTZ
capital expenses 资本费用 k}&wy
capital financing 筹集资本;以非经常收入支付非经常开支的结算 Ka-o$o[^u`
capital flow 资金流量 JehanF[
capital formation 资本形成;集资 F~
\ONO5
capital formation figure 资本组合数字 hif;atO
capital fund 资本基金 ?Fny_{&^H
capital gain 资本增益;资本增值 ort*Ux)
capital gains tax 资本增值税 V;"2=)X
capital goods 资本财货;资本货物 KW[y+c u.#
capital grant 非经常补助金;非经常拨款;建设补助金 q0Q[]|L
capital grant cycle 建设补助金周期 c$2kR:
capital injection 注入资本;注资 C,W_0=!e
capital input 投入资本 .PVYYhrt
capital intensity 资本密集度 e7{6<[k3+$
capital intensive 资本密集 3C%|src
capital investment 资本投资 b|DU
Capital Investment Fund 资本投资基金 RH _b
capital loss 资本损失 eF.nNu
capital maintenance 资本保值;资本保留 9"+MZ$
capital market 资本市场;资金市场 :f39)g5>
capital market instrument 资本市场票据 W,Q>3y*
capital money 资本款项 RMT9tXe*5
capital money subject to a trust 信托财产资本 DT>`.y%2W
capital movement 资本流动 F9K`N8wlu
capital nature 资本性质 wbKJ:eWgt
capital outlay 资本支出 ,&=7ir14>R
capital portion 资本部分 Xn%7{%;h
capital profit 资本利润 Ao` e{
capital project 基本工程项目;非经常开支项目 5CN=a2&
capital receipt 资本收入 C=q&S6/+
capital redemption 资本赎回 h'=)dFw7
capital redemption business 资本赎回业务 2#lpIj
capital redemption contract 资本赎回合约 g_P98_2f.k
capital redemption reserve 资本赎回储备 y'odn ;
capital reduction 资本减缩;减资 <ml?DXT
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] N~CQh=<
股本削减计划〔香港联合交易所有限公司〕 |^UQVNJ
capital repayment 偿还资本 f~a
7E;y
capital reserve 资本储备;后备资本 e.DN,rhqI
capital revenue 资本收益;非经常收入 %#v$d
capital spending 资本开支;资本支出;非经常开支 6wwbH}*=?
capital stock 股本 ~(XaXu
capital stock subscription 认缴股本;认购股本 \EoE/2"<
capital subsidy 建设津贴;基本建设津贴 BF gxa#De
capital subvention 非经常资助金 ro<w8V9.a
capital sum 资本额 6:B,ir
_
capital tax 资本税 ]J!#"m-]
capital transfer tax 资本转移税 {Hl(t$3V`
capital turnover 资本周转率 U=
f9b]Y
capital value 资本价值 h~Z &L2V
capital works project 基本工程项目 *k,3@_5
Capital Works Reserve Fund 基本工程储备基金 !J#P'x0
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 ^$O(oE(D
capitalization 资本化;资本总额 __$ ;Z
capitalization of interest 利息化作本金 |mn} wNUN]
capitalized interest 化作本金的利息 ri59LY y=
capitalized loan 转作资本的贷款 *kK +Nvt8s
capitalized value 资本还原值;资本化价值 l9eTghLi
capitation grant 按人计算的补助金 .U|'KCM9m
captive insurance business 专属自保保险业务 [9Rh" H;h
car insurance 汽车保险 JJWPte/
Caribbean Development Bank 加勒比开发银行 C za}cF
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] k`N*_/(|n
意大利嘉利堡银行 FO^6c
cartel 同业联盟;卡特尔 Oi: Hs
cartelized rates system 联营式利率制度 uIO,9> ee
cash 现金;现款 [j@i^B &
cash accounting system 现金会计制度 zzI,iEG
cash acquisition 以现金投资所得的资产 :KX*j$5U
cash allowance 现金津贴 &(,&mE
cash assets 现金资产 O]hUOc`k
cash at bank 银行现金;银行存款 ,z#D[5
cash balance 现金结余 Hkia&nz'3
cash basis 现金收付制;收付实现制 UF5_be,D
cash basis accounting 现金收付制会计;收付实现制会计 AU`z.Isf
cash bonus 现金红利 E8sM`2z5
cash book 现金出纳帐;现金簿 I
F!xZ6X8
cash client 现金客户 T|S-?X,
cash commission rebate 现金回佣 ;ZI8vFb
cash compensation 现金补偿 ,#,K_oz
cash contribution 现金承担额;现金分担额 5 cQ]vb
cash cost 直接费用;现金成本 jmv=rl>E*
cash coupon 现金礼券 J0R{|]W8
cash credit 现金信贷 8w[O%
cash deficit 现金赤字 >@bU8}rT
cash deposit and withdrawal 现金收支 +<xQF
cash disbursement journal 现金支出日记簿 @"fv[=Xb
cash disbursement slip 现金支出传票;现金支出单 !=.y[Db=
cash flow 现金流量;银根 JC~sz^>p\
cash flow lending 流动现金放款;无抵押融资 !]uB4
cash flow statement 现金流量表;现金流动表 CStNCBZ|\
cash flow surplus 现金流量盈余 kn>qX{W
cash in hand 库存现金;手头现金 ]rY9t@
cash in till 备用现金 "OI$PLK
cash in transit 运送中现金;在运现金 cW0\f5[/
cash input 投入现金 VM<0_R24z
cash input figure 现金投入数字 F{ vT^/
cash limit 现金支出限额;现金限额 ZR3,dW6S
cash margin 现金保证金 ^znUf4N1
cash market 现货市场;现金交易市场 +0ukLc@
cash offer 现金要约;现金补偿额 &glh >9:G
cash payment 现金付款;现金支付 Pz2Q]}(w
cash position 现金头寸 ~gZ1*8 s`
cash price 现金价格 |?0MRX0'g
cash receipts journal 现金收入日记簿 `&fW<5-
cash receiving slip 现金收入传票;现金收入单 =d5;F`m
cash settlement 现金结算 >T[Y>]
cash surplus 现金盈余 !F}GSDDV*
cash with order 订货付现;凭票即付 ?F[_5ls|]
cashier's order 银行本票 JLWm9c+UTG
cashier's order outstanding 未承兑的银行本票 6%6dzZ
cash-limited subhead 有现金支出限额的分目 X!z-J>
cash-sweep 现金彩票活动 pwHe&7e#
casual client “散客”;“散户” 4>L*7i
CCASS Depository 中央结算系统证券存管处 dgX%NKv1
CCIC Finance Limited 中芝兴业财务有限公司 x{w|Hy
cedant 分出者 ) aMiT
ceding company 分出公司 {RI^zNgs[
ceding insurer 分出保险人 -;"A\2_y
ceiling 上限 S#p_Y^A
ceiling price 最高限价 z0ufLxq
central bank 中央银行 5D7 L)>
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 x@oxIXN
central banking 中央银行业务 7#UJ444b~
central banking function 中央银行职能 C "@>NC_
Central Clearing and Custodian System 中央结算及托管系统 V!]|u ^4I
Central Clearing and Depository System 中央结算及存管系统 _I'k&R
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 KV;q}EyG
central clearing house 中央结算所 .0U[nt6
central clearing system 中央结算制度;集体交收系统 OzC%6;6h
central custody system 中央托管系统 85|u;Fxf
central depository 中央存管处 b}Im>n!
central depository system 中央证券存管制度 &I'J4gk[
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 X.#9[3U+
central rate 中央汇率;中心汇率 FPK=Tr:b
Central Registration Hong Kong Limited 香港中央证券登记有限公司 VK*H1EH1
Central Tender Board 中央投标委员会 V[WZ#u-p
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 Vtj*O'0
centralized budgetary and payments system 集中预算及支付制度 A~>B?Wijqg
centred 12-month moving average 十二个月定位移动平均数 ak:f4dEd
certificate of approval 批准证明书 b9?Vpu`?
certificate of beneficial entitlement to property 资产权益证书 5GJkvZtFY
certificate of compliance 合格证明书;合约完成证明书 E3S0u7Es
certificate of deposit [CD] 存款证 0)K~pV0aT
certificate of exemption from estate duty 豁免遗产税证明书 n?OMfx
certificate of incorporation 公司注册证书;法团注册证书 SbL7e#!!
certificate of incorporation of registered trustees 注册受托人法团证书 X04LAYY_u
certificate of indebtedness [CI] 负债证明书 %K\B)HR
certificate of insurance 保险证书 dVLrA`'P*
certificate of interest 权益证明书;息票 mz<,nR\
certificate of means 资产证明书 p8.JJt^
certificate of participation 参与证明书 a|t{1]^w`
certificate of payment of profits tax 缴付利得税证明书 K`X'Hg#_P2
certificate of preference 特惠税证 N&k\X]U
certificate of rateable value 应课差饷租值证明书 n'pJl
certificate of registration 登记证书;注册证明书 jYAm}_?No
certificate of satisfaction 清偿证明书 ZWuNl!l>
certificate of transfer 转让证明书 B!)9
>
certificate to bearer 不记名证明书 Snmv
certification 核证 3My}u>
certification fee 核证费 xp3^,x;\X
certified cheque 经银行证明可兑现的支票 yNwSiZE X
certified public accountant [CPA] 执业会计师 UjJ&P)
certified statement 经证明的报表 5'{QMnfB
cessation of business 停业 L)7{_s
cession 分保 #>~A-k)
C.F. Finance Company Limited 浙一财务有限公司 w-km
qh
chance 机会;中彩机会 ^z qQ8{oV
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 c(8>oeKyD
change of domicile 迁册 k:j?8o3
change to estimates 修订预算 &l-d_dh
change to the approved estimates of expenditure 核准开支预算的变动 HtE^7i*_
charge 费用;押记;抵押 J]S6%omp>
charge number 税单号码 oLlfqV,|L\
charge on assets 资产的征税 ]1GyEr:
charge upon general revenue 从政府一般收入中拨款支付 9$[MM*r
chargeable 可予征收;应课税的 s`,g4ce`
chargeable agreement for sale 可予征收印花税的买卖协议 {s6#h #U
chargeable income 应课税入息 }NV<k
chargeable normal trading receipt 应课税的一般营业收入 zU0JwZi
chargeable profit 应课税利润 SV95g@
chargeable to tax 应课税 Um`KmM3
charged to... 记入……帐目 Ik5-ooZ&{
chargee 承押记人 n2c(x\DA&
charge-holder 受押人 d= vD Pf
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 v=dN$B5y3
charging order 押记令 q:jv9eL.O
chargor's right 押记人的权利 I)*J,hs1
charitable donation 慈善捐款 -g9CW[
charitable trust 慈善信托 P$ b5o
charity property 慈善财产 1UrkDz?X
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 =/ !A
charter 章程;特许权 /
)[\+Nc
charter of incorporation 成立章程 4>Q] \\Lc
chartered accountant 特许会计师 [CV0sYEA
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 :=q9ay
Chartered Institute of Public Finance and Accountancy [United Kingdom] 7n;a_Z0s$
特许公共财政及会计学会〔英国〕 v33[Rk'
charterer 承租人 Y<@_d
Chase Manhattan Asia Limited 美国大通亚洲有限公司 NFur+zwv
Chase Manhattan Bank 美国大通银行 0}kvuuR
chattels 实产 &
}"I!
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 >:
@\SU
Che Hsing Finance Company Limited 浙兴财务有限公司 Fghan.F
check-and-balance system 制约平衡制度 5*B'e{C
Chekiang First Bank Limited 浙江第一银行 |VM=:}s&
cheque 支票 8|hi2Qeu,c
Chiao Yue Finance Company Limited 侨裕财务有限公司 .'-t>(}v
Chiba Bank, Ltd. 千叶银行 ^b.fci{1m
Chicago Board of Options Exchange 芝加哥期权交易所 rX`fjS*C
Chicago Board of Trade 芝加哥交易所 5':j=KQE_
Chicago Mercantile Exchange 芝加哥商品交易所 DAMw(
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 VF7H0XR/k5
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 fv>Jn`
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 * _,yK-et
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 j_zy"8Y{
child allowance 子女免税额 73nmDZO|
China & South Sea Bank Limited 中南银行 6p,}?6^
China Affairs Committee [Hong Kong Futures Exchange Limited] Fk`6
q
中国事务委员会〔香港期货交易所有限公司〕 0 R&7vn
China concept stock 中国概念股 3`"k1W
China Construction Bank 中国建设银行 ]<fZW"W<q
China Development Division [Stock Exchange of Hong Kong Limited] }4Gn$'e
中国发展科〔香港联合交易所有限公司〕 R3BK\kf&
China Economic News 《中国经济新闻》 1_n5:
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 ) I.uqG
China State Bank Limited 国华商业银行 -fK_F6_\]
Chinatrust Commercial Bank, Limited 中国信托商业银行 diw5h};W
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 GL&rT&
Chinese Bankers Club, Hong Kong 香港银行华员会 p1ER<_fp
Chinese Banks' Association 香港华商银行公会 kY~yA2*G
Chinese Gold and Silver Exchange Society 金银业贸易场 L{c\7
Chinese New Year bonus 年奖;年终花红 ~;wR}s<}(
chit fund 银会 KZ [:o,jp>
Chiyu Banking Corporation Limited 集友银行有限公司 SQw"mO
Chiyu Finance Company Limited 集友财务有限公司 g87M"kQKA
Cho Hung Finance Limited 朝兴金融有限公司 ]b^bc2:
choses in action 无形动产;据法权产 %NL7XU[~
chronological book 序时帐簿 P\
2Bx *e
Chubu Securities Finance Company 中部证券金融公司 V F"c}
Chung Khiaw Bank Limited 崇侨银行 #Pq6q.UB
Chung Nan Finance Company Limited 中南财务有限公司 t 9.iWIr
Chuo Trust & Banking Co., Ltd. 中央信托银行 2l8z/o 7v
Chuo Trust Asia Limited 中央信托亚洲有限公司 wS:`c
J
Citibank, N.A. 万国宝通银行 -r{]9v2j
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 lWU? R
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 {JcMJZ3
Citicorp International Limited 万国宝通国际有限公司 2|+4xqNJm
civil debt 民事债项 kr]_?B(r
Civil Service Pension Reserve Fund 公务员退休金储备基金 YdAC<,e&A
claim 申索;索偿;债权 x C>>K6Nb
claim equalization fund 申索平衡基金 00A2[gO9
claim for refund of property tax 申请发还物业税 +$GP(Uu,
claim of debt 债权申索 Cz4l
claim on bank 对银行的债权 .-p?skm=a
claim to dividend 摊还债款申索 D_I_=0qNd
claimant 申索人;索偿人 8GT{vW9
claims statistics 申索统计数字 7I6&*I
class of insurance business 保险业务类别 pkA(\0E8
class of property 财产类别 tpKQ$)ed
claw-back 递减率 <UJ5n) }"\
clearance cost 清拆成本 &) Iue<&2
clearing 结算;票据交换;清算 5kj=Y]9\I
clearing account 结算帐户 N8]d0
clearing and settlement system 结算和交收系统 k%cT 38V*
clearing balance 结算差额 FBI^}^#_
clearing bank 结算银行 a^9}ceu?
clearing cheque 交换支票 &R}2/Mt
clearing house 结算所;票据交换所 /vFdhh
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 `ve5>aw0_Y
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 4*+)D8
clearing member 结算会员 T(eNK
c2
Clearing Members' Fund 结算会员基金 }nNCgH
clearing participant 结算参与者 r6`KZ TU
clearing rebate 结算费用的回佣 ,tOc+3Qz$
Clearing Rules [SEHK Options Clearing House Limited] ^(yU)k3pu
《结算规则》〔联交所期权结算所有限公司〕 mINir-
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 9=MxuBl
Clerk to the Board of Review 税务上诉委员会书记 e5cvmUF_W
client 客户;委托人;当事人 y8O<_VOO}"
client agreement 客户协议 a 1pa#WC
client confidentiality 客户保密的责任 }Xy<F?Mh
client money 客户款项 EXbhyg
client statement 客户结单 q^kOyA.
clients fund 客户资金 Aj2yAg
close 结算;收市;收盘
]4oF!S%F
close a position 平仓;轧平头寸 l,M?
close company 股份不公开的公司 kR(hUc1O
close higher 收市时价位较高 Y!nE65
close lower 收市时价位较低 J$i5A9IUr
close mixed 收市时荣辱互见 GVzG
close of exchange 交易所停市 z4c{W~}`
close of financial year 财政年度终结 nrI-F,1
close out 平仓 QW}N,j$
close out a long position 平长仓 'd=B{7k@
close out a short position 平空仓 &r!*Y&
close steady 收市时价格稳定 '${xZrzmt
close the gap 弥补差距 D&#ph%U,P
closed position 平仓 ^T/d34A;SP
closed-end investment corporation 股份固定的投资公司 w#`E;fN'
close-out price 抛售价格
{3=]cLtt
closing account 决算帐户 IH'&W
closing balance 期终结余;收市结余 FFqqAT5
closing price 收市价;收盘价 \*$''`b)j
closing quotation 收市价;收市行情 #+Cu&l
closing rate 收市汇价;收盘汇率 IG~d7rh"
closing transaction 平仓交易 XQL]I$?
clothing levy 成衣税 Q68q76
club deposit 零存整付存款 !XS ;&s7[*
Code of Aid 《资助则例》 go$zi5{h#
Code of Banking Practice 《银行营运守则》 SdBo sB3v>
Code of Best Practice [Stock Exchange of Hong Kong Limited] Q+'QJ7fw'|
《最佳应用守则》〔香港联合交易所有限公司〕 ,v+~vXO&\
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〕 _kT$/k
Code of Conduct for Persons Registered with the Securities and Futures Commission E
h>qUa
《证券及期货事务监察委员会注册人操守准则》 k9?fE
code of practice 实务守则;经营守则;执业守则 D>Dch0{H,:
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 'uw=)8t7
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 8!{F6DG
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 ^<O=<tN\
Code on Pooled Retirement Funds 《集资退休基金守则》 MHkTN
Code on Share Repurchases [Share Repurchase Code] Kr'5iFK7
《公司购回本身股份守则》〔《股份购回守则》〕 $&iw (BIq
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 -%^KDyZ<&
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 %) 8 UyZG
co-debtor 共同债务人 bjEm=4FI;
co-financing scheme 共同融资计划 &]Q\@;]Aq
cognizance 证明令 StJ&YYdD
coin 硬币 YYUWBnf30G
coin replacement programme 硬币取缔计划 V8.o}BWY
coin set 套装硬币 7R`:^}'>
coinage 硬币 fPW(hb;
Coinage Security Fund 硬币发行基金 &c)n\x*
cold call 主动与准客户接触 =tE7XC3X_
collapse in prices 价格下泻;价格下挫;价格暴跌 \d#|n u
collateral 抵押品 oO8V0VE\
collateral bond 担保债券 *^q%b/ f
collateral loan 抵押贷款 c>%+y+b{
collateral security 附属抵押品 V.*0k~
collection 征收;收取 2pEr
s|r
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 Bdd>r#]
collection of betting duty 收取博彩税 0R%R2p'wG
Collection Office [Inland Revenue Department] 收税处〔税务局〕 ki[Yu+';}
collective consumption 集体消费 9'|NF<
Collector 收税主任 B&E qd
Collector of Rates 差饷征收官 ~ g \GC
Collector of Stamp Revenue 印花税署署长 Gn_rf"
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 MjW g
combined surplus 合并盈余 8QN#PaY
combined visible and invisible trade account 有形及无形贸易合并帐目 =)GhrWeVi4
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 m:,S1V_jl
commemoration coin 具纪念性的硬币 t
Tky
commencement of winding-up 清盘开始 ErNL^Se1
commerce and industry sub-index 工商分类指数 fYuz39#*
commercial activity 商业活动 N>S_Vgk}
commercial bank 商业银行 5[_|+
Commercial Bank Act of Norway 《挪威商业银行法》 '% $)"g]/#
Commercial Banks Law 《商业银行法》 Z2,[-8,Kx
commercial borrowing 商业借款 [80L|?, *
Commercial Code of Japan 《日本商法》 P<@V
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 1\_S1ZS
commercial invoice 商业发票 t_PAXj
commercial letter of credit 商业信用证 D`2c61jyc
commercial loan 商业贷款;商业放款 |Y6+Y{|\
commercial paper 商业票据 ,s*-2Sz
commercial paper market 商业票据市场 WZa?Xb
commercial registry 商业登记处 &cEQ6('H
commercial return 商业回报 PO,mg?JG(
commercial sale 商业销售 rG _T!']~
commercialization 商品化 <TL!iM
commercially viable 具商业利益;有利可图 l H@hV
Commerzbank AG 西德商业银行 n.{Ud\|
commission 佣金;委员会 mBC?Pg
Commission des Operations de Bourse of France 法国证券事务监察委员会 SW
^F
commission house 佣金行;代办行 G G]4g)O5
commission payable 须付的佣金 k/&~8l.$
commission rebate 佣金回扣 0T{Z'3^=
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 E{m\LUd^
:
Commissioner of Banking 银行监理专员〔银监专员〕 I$7#Z!P6|
Commissioner of Estate Duty 遗产税署署长 "[[9i
Commissioner of Inland Revenue 税务局局长 Yz?4eSa/
Commissioner of Insurance 保险业监理专员 4PwjG;!K
Commissioner of Rating and Valuation 差饷物业估价署署长 $y\\?
commitment 承担;已承担的开支;承担额;承担项目 F|t3%dpj
commitment fee 承诺费 }6;v`1Hr
Committee of the Hong Kong Association of Banks 香港银行公会委员会 Z9MT,
"
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 f,ajo
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 l
cHqg
Committee on Payment System [Hong Kong Monetary Authority] ^Gc#D:zU
支付系统委员会〔香港金融管理局〕 ,,hW|CmN30
Committee on Unit Trusts [Securities and Futures Commission] -hx' T6G%
单位信托委员会〔证券及期货事务监察委员会〕 y my/`%
Commodities Dealers' Deposit Fund 商品交易商按金基金 z3V[
Vi
Commodities Trading Commission 商品交易事务监察委员会 "w#jC~J<W
commodity 商品 &jh'B ,
commodity classification 商品分类法 &QaFX,N"
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 Cx.GEY|0
commodity dealer 商品交易商 <g SZt\
commodity exchange 商品交易所 6PF7Wl7.
Commodity Exchange Compensation Fund 商品交易所赔偿基金 6 6G$5
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 =BN_Kvza^6
commodity flow method 商品流动法;商品流通法 UE2!,Z,
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 HB}!Lf#*P
commodity futures contract 商品期货合约 .""?k[f5Q
commodity market 商品市场 $wgHaSni
commodity tax 商品税 Sz.sX w;
commodity trading adviser 商品交易顾问 |;XkU`G
commodity trading adviser's representative 商品交易顾问代表 2WK]I1_
commodity trading advisory contract 商品交易顾问合约 i$GL]0
commodity warrant 商品期权证 8ug\GlZc
commodity-based investment 以商品为基础的投资 E>t5/^c)*w
common fund 共同基金 HAof,* h$
common property 分权共有财产 \>b
:
common share 普通股 _sEkKh8x
common stock 普通股 >l & N
Commonwealth Bank of Australia 澳洲联邦银行 ?U\@?@
Commonwealth Development Corporation 英联邦发展公司 AATiI+\S
Commonwealth Finance Ministers Conference 英联邦财长会议 t u)kWDk
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 K\w:'%>-
Commonwealth income tax 英联邦入息税 E;Akm':
Commonwealth Preference 英联邦特惠制 zGfF.q}
communal property 公有财产;公有产业 ^W&qTSjh
communication expenses 通讯费用 R!mFMw"
Community Preference 欧共体特惠制 Y7TW_[_u
commutation of pension 退休金的折算 3ZZ"mlk*
commuted gratuity 折算酬金 'jr\F2
commuted pension gratuity 经折算的退休酬金 'G6g
yO/K
Companies Act [United Kingdom] 《公司法令》〔英国〕 I\%a<
Companies Handbook 《上市公司手册》 u@V|13p<
companies inspector 公司检查员 )5NfOvmNB
Companies Liquidation Account 公司清盘帐户 EDMuQu/D8
Companies Ordinance: Information to be Included in a Rights Issue Prospectus O#j&8hQ>
《公司条例:供股章程须载有的资料》 CK<Wba
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》 sop*?0
Companies Registration Officer 公司注册主任 ?<YQ
%qaW7
Companies Registry 公司注册处 z}'-gv\,
Companies Registry Trading Fund 公司注册处营运基金 {h<V^r
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 R^DZ@[\iV
Company Formation and Enforcement Division [Companies Registry] 5crd.1@^
公司成立及条例执行部〔公司注册处〕 2U;6sn*e
company in which the public are substantially interested 由公众拥有相当权益的公司 <OQn|zU\
company limited by guarantee 担保有限公司 4<j)1i=A
company limited by shares 股份有限公司 !fwMkws
company register 公司登记册 !^~
^D<
company registration fee 公司注册费 n};:*N!
v
company with limited liability 有限法律责任的公司 avJ%J"j8z
company's memorandum 公司组织章程 8`QbUQ6
company's reserve 公司储备 xSnkv,my<
comparative advantage 比较优势;比较利益 k0@b"y*
compensation 补偿金;赔偿 p\A!"KC
Compensation Committee [Stock Exchange of Hong Kong Limited] ~F gxhK2+
赔偿委员会〔香港联合交易所有限公司〕 ?Xdb%.
compensation from insurance 保险赔偿 X+0+}S
compensation fund 赔偿基金 zEHX:-f8
compensation fund levy 赔偿基金征费 <'{*6f@n
compensation rate 补偿率 6ol*$Q"z
Compensation Review Committee 赔偿检讨委员会 'T!^H
compensation scheme 赔偿计划 Pdq}~um3{
compensation trade 补偿贸易 /2%646
compensation value 补偿值 })v`` +
compensatory payment 补偿付款 O[$,e%
competition and pricing strategy 竞争与定价策略 NNOemTh
competitive edge 竞争优势 rKhhx
competitive price 具竞争力的价格 0|a ,bwZ
competitive tender 竞争性投标 XfYMv38(
Compliance Committee [Stock Exchange of Hong Kong Limited] %QYH]DR
监察委员会〔香港联合交易所有限公司〕 aR- ?t14
component of expenditure 开支组成部分 (:g ZZG
Composite Consumer Price Index 综合消费物价指数 h83W;s
composite index 综合指数 fJiY~mQ
composite rating 综合评级 F'~\!dNL
composite return form 综合报税表 apz)4%A
Composite Securities and Futures Bill 《证券及期货综合条例草案》 U=kPxe
composite tax return 综合报税表 e7n[NVrX
composition 组合成分;债务重整协议 <8 $fo
composition of earnings 收益组合成分 r]sNI[
compound increase 复合增加率;复合增长率 d[0R#2y=
compound interest 复利 DlMT<ld
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 | e?:Uq
comprador note 买办票据 ^~
95q0hq:
comprador order 买办付款令票 5_H`6-q
comprehensive income tax 综合所得税 _l{`lQ}
comptroller 审计主任 -nHt6AbqP
compulsory liquidation 强制清盘 K:<j=j@51
compulsory winding-up 强制清盘 [w1 4hHnq
computation 计算;计算表 pXoD*o b
computational procedure 计算方法 ktA5]f;
computer audit programme 电脑审计程序;电脑核数程序
z(YzK
concentrated position 集中持仓量 d~0k}|>
concentration risk 资金集中风险;集中融资风险 (dH "b
*
concept stock 概念股 8zI*<RX.Q
concession 特许权;宽减措施;优惠 // k`X
concession contract 特许经营权合约 o_i N(K
concessionary rate 优惠率 r5>1n/+6
concordat 协定;契约;国际监管条约 fTq/9=Rq4
condition 条件 EE{]EW(
conditional endorsement 附有条件的背书 *F^t)K2
conditional offer 有条件要约 Wb1?>q
conditional sale agreement 有条件售卖协议 4#^E$N:
conditions of tender 投标章程 DN$[rCi7
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》 6rP?$mn2
conduct of business standard 业务操守准则 prk@uYCa =
Confidentiality Understandings 保密谅解文件 io[>`@=
confirmation letter 确认书 uht>@ WSg|
confirmation of mail transfer 信汇证明书 ehpU`vQz
Confirmation of Payment 已缴税证明书 e|-%-juI
confirmed letter of credit 保兑信用证 ?@>PKUv{
confirming bank 保兑银行 b] 5i`
confiscation order 没收令 VUneCt%
connected transaction 关连交易 'vP"&lrn
consensus capitalism 共识资本主义 _9pcHhJux
conservative investor 保守投资者 >z"\l
consideration 代价;对价;约因 es6]c%o:t^
consideration issue [listing method] 代价发行〔上市方式〕 X21k7 Ls
consideration other than cash 现金以外的代价 Y\
C"3+I
consignee 收货人;代售人 qexnsL
consignment 托运;寄售 kMz*10$gn
consignor 付货人;托运人;寄售人 P9W!xvV`w
consolidated account 综合帐目
A)5;ae
consolidated account expenditure 综合帐目开支 .7<6
zG6J
consolidated balance sheet 综合资产负债表 ?niv}/'%O
consolidated cash deficit 综合现金赤字 ns&3Dh(IVP
consolidated cash surplus 综合现金盈余 )` ^/Dj;
consolidated enterprises sectorial index 综合企业分类指数 S^ q%+Z
consolidated net earnings 综合净收益;综合净盈利 jap5FG+2
consolidated net profit 综合净利润;综合纯利 o..iT:f;n
consolidated policy 综合保单 y0R9[;b07
consolidated price 综合价格 :'$V7LZ5
consolidated profit and loss account 综合损益帐;综合损益表 M669G;w(K
consolidated public sector expenditure 公营部门综合开支 `'vNHY
consolidated revenue account 综合收入帐 *-vH64e
consolidated shareholders' fund 综合股东资金 a
!yBEpMo
consolidation of shares 股份合并 '}N4SrU$
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 oG$OZTc
consortium company 财团公司 >4^,[IO/
consortium loan 银团贷款 $ dR@Q?_{
constant dollar figure 固定币值 INRP@Cp1
constant market price 固定市价 PiVp(; rtQ
constant price 固定价格 KKRj#m(:!
constant price series 固定物价计算数列 7%sx["%@
constant rate 固定比率 )F\^-laMuK
constituent stock 成分股 O4g2s8k
constitution 章程;组织章程 ww5UQs2sn
construction output 建造产出量 sDZ<XA
constructive trust 法律构定信托 ?X'l&k>
consultant accountant 顾问会计师 NtDxwzj
consultant's fee 顾问费 "<$JU@P
Consultation Paper on Proposed Regulation on Share Margin Financing aInh?-
《监管股票按贷财务的建议谘询文件》 \uyZl2=WWa
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability *K'#$`2
《有关联交所检讨董事资格的程序的谘询文件》 +=Y$v2BZA3
consumer behaviour 消费者行为 -d]v6q'1
Consumer Council 消费者委员会 0 /)OAw"m
consumer credit financing operation 消费者信贷业务 i4dy0jfN
consumer demand 消费者需求 [KW9J}]
consumer durables 耐用消费品 nkO4~p
consumer expenditure 消费开支 #GfM!<q<
consumer goods 消费品 6
9s%
consumer market 消费市场 XE`u
consumer price 消费物价 l|S_10x5
Consumer Price Index [CPI] 消费物价指数 b^'>XT~1J&
Consumer Price Index (A) 甲类消费物价指数 (o2.*x
Consumer Price Index (B) 乙类消费物价指数 d9.I83SS
Consumer Price Index Classification System 消费物价指数分类法 (v0i]1ly[
Consumer Price Index Report 《消费物价指数月报》 eAK=ylF;
Consumer Price Index series 消费物价指数系列 g?gF*^_0
consumer price inflation 消费物价上涨 6#;u6@+}yy
Consumer Representative Action Fund 消费者集体诉讼基金 7.nNz&UG]5
consumer sentiment 消费意欲 Q-} cB
consumer spending 消费开支;消费支出 x4CSUcKb
consumption expenditure 消费开支 vduh5.
consumption pattern 消费模式 9!,f4&G`
consumption product 消费产品 p1']+4r%
consumption tax 消费税
X?z
CB
contango 交易延期费;延期交割费;期货溢价 y(yBRR
contingencies warrant 紧急拨款令;应急支款授权书 mNPz%B
contingency 应急费用;意外开支准备金 Z5Tu*u=
contingency allowance 应急准备金 !a7YM4D
contingency sum 应急费用;意外开支准备金 _ YcIGOL
contingent assets 或有资产 CTf39R|7_
contingent debt 或有债权;待确定债务 ,aU8.
J_U
contingent interest 待确定的权益 o9+fAH`D
contingent liabilities 或有负债 /_V4gwb}|-
contingent profit 或有利润 @ [<B:Tqo
contingent right 或有的权利 Dq<!wtFG[
continue to hold a deposit 继续持有存款 V`_)H
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 k&pV`.Imi
continuing rent 连续租金 #^9a[ZLj0
continuing trustee 留任受托人 tKCX0UZ'
continuous licensing system 长期持牌制度 2!nz>K
Continuous Net Settlement System [CNS System] 持续净额交收系统 Id?2(Tg
contra account 对销帐户 C4|H5H
contra flow 资金回流 yaK4% k
contra item 对销项目 ,D93A
contra transfer 对销转拨 ?#|in}
contract 合约 %&M*G@j
contract for difference 差价合约 %TDY &@i=
contract for service 服务合约 9)S,c=z83
contract for settlement 平仓合约 Vy+kq_9
contract note 成交单据 }_h2:^n
contract of copartnery 合伙合约 "
XlXu
contract of indemnity 弥偿合约 3z!^UA>q
contract of insurance 保险合约 Gf<%bQE
contract of reinsurance 再保险合约 y:VY8a 4
contract price 合约价格 e[g.&*!
contracting party 订约人;立约人;缔约国 7xfN}iHG
contractual agreement 合约协议 D%h_V>#z
contractual commitment 合约承担 !U~S7h}
contractual joint venture 合约式联营企业 MmW]U24s
contractual mutual fund 合约互惠基金 Eikt,
contractual right 合约权利 K j6@=
contractual savings fund 合约储蓄基金 R[!%d6jDE
contributed surplus 实缴资本盈余 i,mo0CSa
contribution 出资;供款;捐款;分担款项 POb2U1Sj
contribution account 供款帐户 ,Ad{k
contribution to gross domestic product 在本地生产总值中所占比率 S*(ns<L
contribution to investment 出资额 uE&2M>2
contribution to pension fund 退休金供款 ^dRgYi"(A
contributor 供款人;出资人;捐助人 o(Q='kK
contributory 分担人 !UX7R\qu|
contributory scheme 供款计划 AfJ .SNE
contrived cessation of business 有预谋的停业 x}jiHV@=
control 控制权;控制;管制 1zIrU6H2;_
control of a company 公司的控制权;公司控股权 B0ZLGB
control of business 业务的控制权 ~uw eBp~O
controlled company 受控制公司 1*]@1DJt
controller 控制人;控权人;会计长 $m0-IyXcv
controller of an authorized institution 认可机构控权人 Y@'ahxF
controlling company 控股公司 G~19Vv*;
controlling interest 控制权益;控股权益 skBzwVW I
controlling officer 管制人员 1fcyGZq
controlling officer's report 管制人员报告 `l<pH<F
controlling shareholder 控股股东;持有控股权的股东 q Qc-;|8
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》 W%P0X5YQ
conventional lending 传统放款;常规放款 Q) Y&h'.(
conversion 兑换;换算;转换〔证券〕 ^A;(#5A]7
conversion factor 换算因数 'DCB 7T8
conversion of stock 公债的转换 xXNLUP
conversion rate 兑换率;换算率;转换价格〔证券〕 ul ag$ge
convertibility 可兑性;兑换性;自由兑换 'sN
(=CQ
convertibility undertaking 兑换保证 -LMO
f[v?
convertible 可兑换;可换股
%( o[Hsl
convertible currency 可兑换货币 E@S5|CM
convertible debenture 可转换债权证 )jaNFJ
3
convertible loan stock 可转换股的债权股额 O<`\9
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 82~ZPZG
conveyance 转易;转易契;财产转让证书 D(^ |'1
conveyance of property 财产转让 ~e R6[;
conveyance on sale 售卖转易契 5wGc"JHm
conveyancing fee 业权转易费 ^*+-0b;[G
conveyancing scale charges 物业转易收费标准 .="[In'
cooling-off period 冷静期 w\Bx=a>vc
co-owner 共同拥有人;分权共有人 4P$#m<;t
co-partner 共同合伙人 XjV,wsZ=
co-partnership 共同合伙 #>(h!lT_
Copenhagen Stock Exchange 哥本哈根证券交易所 GeCyq%dN
core capital 核心资本 X?Z#k~JR
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons UY*[='l!)
《适用于注册人的衍生工具场外交易活动的核心运作和财务风险管理机制》 6j=a
Core Principles for Effective Banking Supervision [Basle Committee] rw]*Nxgr
《有效监管银行业的主要原则》〔巴塞尔委员会〕 ]{E{ IW8
cornering “夹仓”;轧空;囤积居奇 qC$h~Epp4
corporate borrower 借款公司;借款机构 ^f bw0
corporate business 公司企业;公司业务 <P)0Y u
Corporate Communications Department [Stock Exchange of Hong Kong Limited] X~5kgq0"
企业传讯部〔香港联合交易所有限公司〕 +]N PxUa
corporate customer 公司客户 6$"0!fl>
corporate dealer 公司交易商 K)8N8Js(
Corporate Finance Division [Securities and Futures Commission] 8A3!XA
企业融资部〔证券及期货事务监察委员会〕 ]Qb85;0)
Corporate Finance (D.T.C.) Limited 协联财务有限公司 Q]2v]PJ6"
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 bx8|_K*^
corporate governance 公司管治 !mtX*;b(e
corporate income tax 公司所得税 *Wmn!{\g
corporate investment adviser 公司投资顾问 YF(TG]?6
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 UXN!iU)
corporate plan 公司计划 7s-ZRb[)1
corporate practice 执业法团 ]U,f}T"e
corporate profits tax 公司利得税 /?Fa<{
corporate savings 公司储蓄 b|z_1j6U
corporate service tax 公司服务税 J#tY$PE
corporate signature 法团的签名 U,)@+?U+h
corporation 法团;公司 +x"cWOg
corporation bond 公司债券 YJEL'k<l
corporation stock 公司股证;地方债券〔英国〕 kqie|_y
corporation tax 公司税 6KzdWT
correction phase of stock market 股市调整期 ^9PB+mz
Correctional Services Industries Suspense Account 惩教工业暂记帐 *1fZcw'C.
corrective affidavit 修正遗产申报誓章 nkvkHh
correspondent bank 代理银行 e.:S BXZ
Cosmos Finance Limited 宇宙财务有限公司 <xWBS/K
cost 成本;费用;价格 W2\Q-4D
cost centre 成本中心 TWFi.w4pY
cost competitiveness 成本竞争力 ^@0-E@ {c
cost control 成本控制;成本管理 ;wkoQ8FD9
cost convention 原值成本法;成本惯例 r]+N(&q
cost effectiveness 成本效益;经济效益 _laLTP*
cost efficiency 成本效率 =2yg:D
cost element 成本要素 _N-JRM m<
cost flow 成本流转 iSz?V$}?
cost input 投入资金 'aoHNZfxw
cost management information system 成本管理资料系统 ;'x\L<b/)
cost of an asset 资产成本 Q #%C)7)
cost of borrowing 借贷成本 @hE$x-TP0
cost of capital 资本成本;资金成本 HX]pcX^K
cost of installation 安装费 umD[4aP~;
cost of issue 招股费用;发行股份费用 A&~<qgBTp
cost of living 生活费用 8=h$6=1S
cost of transmitting 传送费用 :Sj r
cost overrun 成本超支 0aS&!"o!
cost price 成本价格 C3
m#v[+
cost price structure 成本价格结构 "|:I]ZB
cost to the revenue 政府收入的损失;政府减少的收入 z|gG%fM
cost-benefit analysis 成本效益分析 jS,zdJs=
cost-benefit study 成本效益研究 #r4S%
cost-book company 以成本帐原则组成的公司 ihrl!A5
cost-effectiveness analysis 成本效益分析 z
a^s%^:yK
costing 成本计算;成本计算法 #FfUkV
costing and pricing policy 成本及定价政策 :6Q`! in
costing exercise 成本计算工作 + ^9;<>P
costing review 成本检讨 i+z;tF`
cost-of-living allowance 生活津贴 wEImpsC`
cost-of-living index 生活指数;生活费用指数 FOU^Wcop%
cost-plus pricing 成本加成定价法 cNd2XQB9=
cost-push inflation 成本推动的通货膨胀 *8*E\nZx!
cost-recovery basis 收回成本的原则 0bQm:J[(#
cost-related charges 依成本而定的收费 3)J0f+M>dv
cost-related fee 依成本而定的收费 Fq<;-
co-surety 共同担保人 ;uC +5g`
co-trustee 共同受托人 aTceGyWzl
cotton futures 期棉 NI^[7.2
Council of SEHK 联交所理事会 \5wC&|WEB
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 +I?T|Iin
counterclaim 反申索 Hlw0ia
counterfoil 联页〔收据〕;存根〔支票〕;票根 &@dWd
counter-guarantee 反担保 DfCo=
counter-inflationary policy 反通货膨胀政策 #z\{BtK
countersignature 副署签名;连署签名 7Lr}Y/1=
country debt provisioning 债务国坏帐准备 btC.EmX
country of beneficial ownership 实益拥有国 *WQ}ucE^#
coupon 息票;赠券 3??*G8Yp
coupon rate 息票利率 ?'_Q^O>
cover 保证金;承保范围;补仓 YJO,"7+
cover note 临时保单 a?IL6$z
cover short position 补仓;填平空仓 ( /cW
coverage 保额;承保范围 S:UtmS+K
covered call 备兑认购期权 3huTT"G
covered option 备兑期权 BW>f@;egg
covered warrant 备兑认股权证 "Iy @PR?>
crash 狂泻;暴跌;崩溃 =%:mZ@x'
creation of new heads and subheads 开立新总目及分目 $?OuY*ZeY9
credit 信用;信贷;信用证;贷项 &pZU