C: uGH?N
2.I^Xf2
calendar year figure 历年数字 lU4}B`#"v
call 催缴通知;认购期权 PS>x,T
call deposit 通知存款;活期存款 [ AzO:A
call loan 短期同业拆借;通知贷款 > 0>
call margin 补仓;追加保证金 W<b-r^9?s
call market 短期同业拆放市场 ]ya; v '
call money 短期同业拆借;活期贷款 RrV>r<Z"Q
call option 认购期权;看涨期权 'S4)?Z
call price 赎回价格;提前赎回价 e{w>%)rcP
call warrant 认购认股权证;回购认股权证 :QQlI
callable share 可收回股份;可兑付股份 k3Cz9Vt%
called up share capital 已催缴股本 i775:j~zx0
Canadian Dollar [CAD] 加拿大元 @R6 ttx
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 ;iQEkn2T|}
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 hwnJE958L
cancellation price 取消费 YlK7;yrq(
cap 上限 p3951-D
capital 资本;资金 FiAY\4
Capital Accord 《资本协定》 n> w`26MMp
capital account 资本帐;非经常帐 Sb&lhgW]c
capital account commitment balance 资本帐承担额结余 )]6hy9<
Capital Adequacy Directive [CAD] 《资本充足指引》 ).412I
capital adequacy ratio [CAR] 资本充足比率 :py\|
capital allowance 资本免税额 2b@tj
5
capital alteration 资本变更 z}4L=KR\v
capital and liabilities ratio 资本负债比率 wTq{ sW&
capital and liquidity requirement 资本与流动资金的规定 m\u26`M
capital appreciation 资本增值 Xz{~3ih
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〕 7:=k`yS,
capital assets 资本资产 pHE}ytcT
capital at risk 风险资本
Yc Q=vt{
capital base 资本基础;资金基础 K`%tGVY
capital charges 资本支出;资本费用 j6:7AH|!)2
capital commitment 资本承担 K >tf,
capital contribution certificate 出资证明书 zd%rs~*c
capital convergence 划一资本充足比率 P.\nLE J=
capital cost 资本成本;建设成本;建设费用 q3e8#R)l
capital cover 资本保证 }(FPV*mS
capital deficit 资本亏绌;资本赤字 r`'y?Bra;
capital divided into shares 资本分成股份 ub:ly0;t
capital element 资本因素;资本部分 D)$8W[
capital equipment 资本设备 aEVsU|
capital expenditure 资本开支;非经常开支 <O~WB
capital expenses 资本费用 Ww3wsy x
capital financing 筹集资本;以非经常收入支付非经常开支的结算 ^c}J,tZ]
capital flow 资金流量 b0<o
capital formation 资本形成;集资 VU.@R,
capital formation figure 资本组合数字 @J'YV{]
capital fund 资本基金 + =$
capital gain 资本增益;资本增值 Fzq41jiS
capital gains tax 资本增值税 "eAy^,
capital goods 资本财货;资本货物 L1m{]>{-
capital grant 非经常补助金;非经常拨款;建设补助金 D/(CU#i"
capital grant cycle 建设补助金周期 *#U+qgA;`
capital injection 注入资本;注资 _c(4o:
capital input 投入资本 n`7f"'/:
capital intensity 资本密集度 Gctsp2ndW
capital intensive 资本密集 vXj <
capital investment 资本投资 T<b+s#n4
Capital Investment Fund 资本投资基金 []kN16F
capital loss 资本损失 A#h /B+
capital maintenance 资本保值;资本保留 |AhF7Mj*
capital market 资本市场;资金市场 Z?NW1m()F
capital market instrument 资本市场票据 -~f511<
capital money 资本款项 ]B\H~Kn
capital money subject to a trust 信托财产资本 N!&:rK
capital movement 资本流动 G'z{b$?/[
capital nature 资本性质 =<z.mzqu5
capital outlay 资本支出 {r85l\u)Q\
capital portion 资本部分 TX8<J>x
capital profit 资本利润 Y'VBz{brf
capital project 基本工程项目;非经常开支项目 njPPztv/@
capital receipt 资本收入 k0z&v <
capital redemption 资本赎回 !BIOY!M
capital redemption business 资本赎回业务 "B7`'jz
capital redemption contract 资本赎回合约 -Sv"gLB
capital redemption reserve 资本赎回储备 @p=AWi}\
capital reduction 资本减缩;减资 ShOX<Fb&
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] T(?HMyg3
股本削减计划〔香港联合交易所有限公司〕 bO5k6i
capital repayment 偿还资本 Ddju~510
capital reserve 资本储备;后备资本 "`Ge~N[$A
capital revenue 资本收益;非经常收入 :nY2O
capital spending 资本开支;资本支出;非经常开支 $4SzUZ0
capital stock 股本 "Dcs])7Q
capital stock subscription 认缴股本;认购股本 e$)300 o
capital subsidy 建设津贴;基本建设津贴 xw^.bz|
capital subvention 非经常资助金 2.e
vx
capital sum 资本额 24c ek
capital tax 资本税 RJeDEYXeg
capital transfer tax 资本转移税 Z"-L[2E/{!
capital turnover 资本周转率 ~V=<3X
capital value 资本价值 B@YyQ'
capital works project 基本工程项目 #K\?E.9h
Capital Works Reserve Fund 基本工程储备基金 }G <T :(a
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 58xnB!h\}
capitalization 资本化;资本总额 %(/!ljh_
capitalization of interest 利息化作本金 z&8un%Jt
capitalized interest 化作本金的利息 `6Qdfmk=
capitalized loan 转作资本的贷款 QnouBrhO
capitalized value 资本还原值;资本化价值 d)o!5L
capitation grant 按人计算的补助金 Ck =;1sGh
captive insurance business 专属自保保险业务 G9P!_72
car insurance 汽车保险 '\#EIG
Caribbean Development Bank 加勒比开发银行 ?L)
!pP]
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] oB1>x^
意大利嘉利堡银行 gR^>3n'
cartel 同业联盟;卡特尔 $!@\
cartelized rates system 联营式利率制度 -Ng'<7
cash 现金;现款 Flxvhl)L
cash accounting system 现金会计制度 Z#l%r0(o
cash acquisition 以现金投资所得的资产 T\s)le
cash allowance 现金津贴 [P4$Khu$
cash assets 现金资产 BI?@1q}:
cash at bank 银行现金;银行存款 zhI#f0c
cash balance 现金结余 S8Fmy1#
cash basis 现金收付制;收付实现制 /c2'dJ(H
cash basis accounting 现金收付制会计;收付实现制会计 ~ I}9;XT
cash bonus 现金红利 ?|{XZQ~
cash book 现金出纳帐;现金簿 3oZ=k]\
cash client 现金客户 '|>9C^E9X
cash commission rebate 现金回佣 uQb!= ]
cash compensation 现金补偿 tirIgZ
cash contribution 现金承担额;现金分担额 C#;jYBtT7?
cash cost 直接费用;现金成本 b#)UUGmI
cash coupon 现金礼券 $h[QQ-
cash credit 现金信贷 ppIbjt6r
cash deficit 现金赤字 S/ywA9~3Q
cash deposit and withdrawal 现金收支 gy:%l
cash disbursement journal 现金支出日记簿 i`(^[h
?;
cash disbursement slip 现金支出传票;现金支出单 x"P);su
cash flow 现金流量;银根 ?rX]x8iP
cash flow lending 流动现金放款;无抵押融资 HS>f1!
cash flow statement 现金流量表;现金流动表 ,6^znOt
cash flow surplus 现金流量盈余 C`jM0Q
cash in hand 库存现金;手头现金 d'6|: z9c
cash in till 备用现金 w@\vHH.;V
cash in transit 运送中现金;在运现金 (UCK;k
cash input 投入现金 @Y,7'0U
cash input figure 现金投入数字 hJz):d>Im
cash limit 现金支出限额;现金限额 dx*qb
cash margin 现金保证金 HBE.F&C88
cash market 现货市场;现金交易市场 AGP("U'u
cash offer 现金要约;现金补偿额 ^\:8w0Y^
cash payment 现金付款;现金支付 "&Dx=Yf
cash position 现金头寸 Z BUArIC
cash price 现金价格 {yU+)t(.
cash receipts journal 现金收入日记簿 &5{xXWJK
cash receiving slip 现金收入传票;现金收入单 mV^Zy
cash settlement 现金结算 dBV7Te4L
cash surplus 现金盈余 e,_-Je
cash with order 订货付现;凭票即付 S\6[EQ65
cashier's order 银行本票 nn b8Gcr
cashier's order outstanding 未承兑的银行本票 >gKh
cash-limited subhead 有现金支出限额的分目 fEE
/-}d
cash-sweep 现金彩票活动 7r+g8+4
casual client “散客”;“散户” ZI;<7tF_z
CCASS Depository 中央结算系统证券存管处 <mMTD8Sx]
CCIC Finance Limited 中芝兴业财务有限公司 P|2E2=G
cedant 分出者 %Pqk63QF
ceding company 分出公司 F
09DV<j
ceding insurer 分出保险人 $eV$2p3H
ceiling 上限 :4S%'d7
ceiling price 最高限价 ZR v"h/~
central bank 中央银行 RC|!+TD
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 /"H`.LD.?
central banking 中央银行业务 w=h1pwY
central banking function 中央银行职能 f~OU*P>V@
Central Clearing and Custodian System 中央结算及托管系统
8@{OR"Ec
Central Clearing and Depository System 中央结算及存管系统 kPBV6+d~
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 3cS2gxF
central clearing house 中央结算所 d%I"/8-J
central clearing system 中央结算制度;集体交收系统 ,h\s F#|
central custody system 中央托管系统 I\?9+3 XnQ
central depository 中央存管处 K-<^$VWh
central depository system 中央证券存管制度 kc'pN&]r:
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 X0;4_,=
central rate 中央汇率;中心汇率 qa(>wR"mT
Central Registration Hong Kong Limited 香港中央证券登记有限公司 ,6!rR,0
Central Tender Board 中央投标委员会 plu$h-$d
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 *rZ^^`4R
centralized budgetary and payments system 集中预算及支付制度 J?JeU/:+
centred 12-month moving average 十二个月定位移动平均数 GSoZx0
certificate of approval 批准证明书 kL7#W9
certificate of beneficial entitlement to property 资产权益证书 dUgrKDNyA
certificate of compliance 合格证明书;合约完成证明书 Uq_j\A;c
certificate of deposit [CD] 存款证 V~ ~=Qp+.
certificate of exemption from estate duty 豁免遗产税证明书 Ogt]_
certificate of incorporation 公司注册证书;法团注册证书 !{n<K:x1
certificate of incorporation of registered trustees 注册受托人法团证书 a9zw)A
certificate of indebtedness [CI] 负债证明书 o[ENp'r
certificate of insurance 保险证书 HBys
certificate of interest 权益证明书;息票 LIU}a5
certificate of means 资产证明书 ki0V8]HP
certificate of participation 参与证明书 GBFw+v/|4
certificate of payment of profits tax 缴付利得税证明书 &AuF]VT
certificate of preference 特惠税证 S|rgCh!h
certificate of rateable value 应课差饷租值证明书 Dlo xrdOY&
certificate of registration 登记证书;注册证明书 DcIvhB p
certificate of satisfaction 清偿证明书 cr?7O;,
certificate of transfer 转让证明书 to8X=80-3
certificate to bearer 不记名证明书 &bqT/H18
certification 核证 }7G8|54t
certification fee 核证费 FG3UZVUg9
certified cheque 经银行证明可兑现的支票 f\;65k_jq
certified public accountant [CPA] 执业会计师 f"7M^1)h2%
certified statement 经证明的报表 p_ Fy>j
cessation of business 停业 ]Q
"p\@\!
cession 分保 wi8Yl1p]!z
C.F. Finance Company Limited 浙一财务有限公司 }~h'FHCC+
chance 机会;中彩机会 6~#Ih)K
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 z|?R/Gf8
change of domicile 迁册 q1y/x@
change to estimates 修订预算 h=kQ$`j6
change to the approved estimates of expenditure 核准开支预算的变动 iyVB3:M
charge 费用;押记;抵押 7f<EoSK
charge number 税单号码 Et"?8\"n7
charge on assets 资产的征税 zJM S=r
charge upon general revenue 从政府一般收入中拨款支付 Sx*oo{Kk%
chargeable 可予征收;应课税的 ?6c-7QV
chargeable agreement for sale 可予征收印花税的买卖协议 j7FN\
cz
chargeable income 应课税入息 ]Ni$.@Hu$
chargeable normal trading receipt 应课税的一般营业收入 q(5j(G ;
chargeable profit 应课税利润
O=)
chargeable to tax 应课税 b,P ]9$Ut
charged to... 记入……帐目 ~`>e5OgOJ
chargee 承押记人 qj01]
charge-holder 受押人 '`Bm'Dd
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 ky>wOaTmN6
charging order 押记令 NVIK>cT6
chargor's right 押记人的权利 o ]Jv;Iy@?
charitable donation 慈善捐款 4>^K:/y
charitable trust 慈善信托 r4x3$M c
charity property 慈善财产 \^1+U JU
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 &`Y!;@K9W#
charter 章程;特许权 xX0-]Y h:
charter of incorporation 成立章程 PqNFyQkl
chartered accountant 特许会计师 <)g8yA
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 <J(sR
Chartered Institute of Public Finance and Accountancy [United Kingdom] h0?2j)X_
特许公共财政及会计学会〔英国〕 x#~ x;)
charterer 承租人 &X9Z
W$C
Chase Manhattan Asia Limited 美国大通亚洲有限公司 41#w|L
\
Chase Manhattan Bank 美国大通银行 %or,{mmiM:
chattels 实产 \JG8KE=j
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 <";,GaZQ
Che Hsing Finance Company Limited 浙兴财务有限公司 t3Z_Dp~\
check-and-balance system 制约平衡制度 =k3!RW'
Chekiang First Bank Limited 浙江第一银行 %2'A
pp
cheque 支票 x\?;=@AW
Chiao Yue Finance Company Limited 侨裕财务有限公司 |o'Q62`%}
Chiba Bank, Ltd. 千叶银行 KPSh#x&I
Chicago Board of Options Exchange 芝加哥期权交易所 c8)/:xxl
Chicago Board of Trade 芝加哥交易所 |vte=)%
Chicago Mercantile Exchange 芝加哥商品交易所 8$|8`;I(
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 ""O"
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 )Fd
HV;K
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 rQ4*k'lA:
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 4fh^[\
child allowance 子女免税额 rzrl>9
h
China & South Sea Bank Limited 中南银行 E'1+ Yq
China Affairs Committee [Hong Kong Futures Exchange Limited] DPrBFmHF
中国事务委员会〔香港期货交易所有限公司〕 >}~#>Ru
China concept stock 中国概念股 /wQL
China Construction Bank 中国建设银行 *KK+X07
China Development Division [Stock Exchange of Hong Kong Limited] rI5Foh6
中国发展科〔香港联合交易所有限公司〕 vgn@d,v
China Economic News 《中国经济新闻》
gB\T[RV
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 2)?(R;$,
China State Bank Limited 国华商业银行 71#I5*8
Chinatrust Commercial Bank, Limited 中国信托商业银行 -]Cc
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 gw+9x<e
Chinese Bankers Club, Hong Kong 香港银行华员会 xy+QbDT
Chinese Banks' Association 香港华商银行公会 "O+5R(XT
Chinese Gold and Silver Exchange Society 金银业贸易场 nmlPX7!{$
Chinese New Year bonus 年奖;年终花红 q,<[hBri-
chit fund 银会 O#nR>1h
Chiyu Banking Corporation Limited 集友银行有限公司 E}CiQUx
Chiyu Finance Company Limited 集友财务有限公司 R cY>k
Cho Hung Finance Limited 朝兴金融有限公司 )T907I|
choses in action 无形动产;据法权产 3`hUo5K
chronological book 序时帐簿 >idBS
Chubu Securities Finance Company 中部证券金融公司 aYL|@R5;e
Chung Khiaw Bank Limited 崇侨银行 KDi|(
Chung Nan Finance Company Limited 中南财务有限公司 u^I(Ny
Chuo Trust & Banking Co., Ltd. 中央信托银行 RO\gax
Chuo Trust Asia Limited 中央信托亚洲有限公司 ufa41$B'yG
Citibank, N.A. 万国宝通银行 ]"AyAkT(
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 QVZD/shq
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 <0|9Tn2O
Citicorp International Limited 万国宝通国际有限公司 z!=P@b
civil debt 民事债项 D/(L
Civil Service Pension Reserve Fund 公务员退休金储备基金 RVtQ20e";r
claim 申索;索偿;债权 -@^Zq}
claim equalization fund 申索平衡基金 ,!G{5FF8:
claim for refund of property tax 申请发还物业税 mtic>
claim of debt 债权申索 IWVlrGyM
claim on bank 对银行的债权 t<uYM
claim to dividend 摊还债款申索 M|T4~Q U&
claimant 申索人;索偿人 "_L?2ta
claims statistics 申索统计数字 ci,+Bjc
class of insurance business 保险业务类别 DG(7|`(aY
class of property 财产类别 +y[@T6_
claw-back 递减率 W#_/ak$uF*
clearance cost 清拆成本 nGZX7Fx5
clearing 结算;票据交换;清算 >,C4rC+:XN
clearing account 结算帐户 MB);!qy
clearing and settlement system 结算和交收系统 Q_*_?yf
clearing balance 结算差额 wYeB)1.
clearing bank 结算银行 h*0S$p<[1
clearing cheque 交换支票 zHB_{(o7
clearing house 结算所;票据交换所 f<i7@%
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 Rg29
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 I9$c F)zk
clearing member 结算会员 XXmE+aI
Clearing Members' Fund 结算会员基金 m!XI {F@x
clearing participant 结算参与者 )j6eE+gF
clearing rebate 结算费用的回佣 Q^}%c
U0
Clearing Rules [SEHK Options Clearing House Limited] ?<X(]I.j
《结算规则》〔联交所期权结算所有限公司〕 +5<k-0v
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕
NW$H"}+o
Clerk to the Board of Review 税务上诉委员会书记 CozKyt/r7
client 客户;委托人;当事人 W!$zXwY}(
client agreement 客户协议 D| I Ec?
client confidentiality 客户保密的责任 vY6W|<s
client money 客户款项 wbbqt0un
client statement 客户结单 ir>]r<Zl
clients fund 客户资金 5FvOznK^e
close 结算;收市;收盘 FHy76^h>e
close a position 平仓;轧平头寸 u%|zc=
close company 股份不公开的公司 |YJCWFbs8
close higher 收市时价位较高 Qx|H1_6
close lower 收市时价位较低 `znB7VQ0
close mixed 收市时荣辱互见 CDMfa&;T
close of exchange 交易所停市 tury<*
close of financial year 财政年度终结 iY[+Ywh
close out 平仓 U3;aLQ*
close out a long position 平长仓 'iSAAwT2aj
close out a short position 平空仓 PL0`d`TI
close steady 收市时价格稳定 ~%w~-O2
close the gap 弥补差距 &znH!AQ0
closed position 平仓 HgBJf~q~U
closed-end investment corporation 股份固定的投资公司 n[xkSF^)
close-out price 抛售价格 )\/
=M*
closing account 决算帐户 yT OyDm-
closing balance 期终结余;收市结余 Ob +9W
closing price 收市价;收盘价 a+41|)pt
closing quotation 收市价;收市行情 3{raKM6F
closing rate 收市汇价;收盘汇率 !&kL9A).
closing transaction 平仓交易 (Ha@s^?.C
clothing levy 成衣税 zbw7U'jk
club deposit 零存整付存款 ! U0z"
Code of Aid 《资助则例》 \L!uHAE2a
Code of Banking Practice 《银行营运守则》 `&7RMa4=
Code of Best Practice [Stock Exchange of Hong Kong Limited] r2*<\ax
《最佳应用守则》〔香港联合交易所有限公司〕 noVa=aU^
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〕 8``;0}'PC
Code of Conduct for Persons Registered with the Securities and Futures Commission yFIy`9R
《证券及期货事务监察委员会注册人操守准则》 6y+b5-{'
code of practice 实务守则;经营守则;执业守则 wjU.W5IR
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》
~m=EM;
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 I\P Bu$Ww
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 2F_
R/{D
Code on Pooled Retirement Funds 《集资退休基金守则》 ?v]-^X=&
Code on Share Repurchases [Share Repurchase Code] 4 (?MUc
《公司购回本身股份守则》〔《股份购回守则》〕 E,G<_40
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 =y ]Jl,_.
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 mxTk+j=
co-debtor 共同债务人 cH`^D?#se
co-financing scheme 共同融资计划 qV1O-^&[f=
cognizance 证明令 O_@2;iD^^
coin 硬币 }amU[U,
coin replacement programme 硬币取缔计划 -mNQ;zI1
coin set 套装硬币 IY(h~O
coinage 硬币 dT@UK^\
Coinage Security Fund 硬币发行基金 4z4v\IpB
cold call 主动与准客户接触 o.:p_(|hI
collapse in prices 价格下泻;价格下挫;价格暴跌 ~GB=Nz
collateral 抵押品 ^i%A7pg
collateral bond 担保债券 ~2}Pl)
collateral loan 抵押贷款 oVkq2
collateral security 附属抵押品 uK*|2U6t
collection 征收;收取 =iz,S:[
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 .:1qK<vz
collection of betting duty 收取博彩税 uZjI?Z.A
Collection Office [Inland Revenue Department] 收税处〔税务局〕 a_T,t'6
collective consumption 集体消费 vS;'}N
Collector 收税主任 VC&c)X
Collector of Rates 差饷征收官 B+VuUt{S
Collector of Stamp Revenue 印花税署署长 tiQ;#p7%
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 Fxd{ Zk`
combined surplus 合并盈余 q|#MB7e/
combined visible and invisible trade account 有形及无形贸易合并帐目 mMw;0/n
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 ma8wmQ9 JR
commemoration coin 具纪念性的硬币 pu;3nUH
commencement of winding-up 清盘开始 9/TY\?U
commerce and industry sub-index 工商分类指数 a<Uqyilm
commercial activity 商业活动 9w^zY;Y
commercial bank 商业银行 - V) R<
Commercial Bank Act of Norway 《挪威商业银行法》 ija:H'j
Commercial Banks Law 《商业银行法》 s${_K* g6
commercial borrowing 商业借款 =G>(~+EA
Commercial Code of Japan 《日本商法》 $3
8gs{+
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 2hOPzv&B
commercial invoice 商业发票 ]
pPz@@xx
commercial letter of credit 商业信用证 /)#8)"`nT
commercial loan 商业贷款;商业放款 ziL^M"~2
commercial paper 商业票据 _vYzF+
commercial paper market 商业票据市场 <)#kq1b?
commercial registry 商业登记处 %]4-{%v
commercial return 商业回报 \ElX~$fS
commercial sale 商业销售 O]=C#E{
commercialization 商品化 ?C;JJ#Ho
commercially viable 具商业利益;有利可图 r'aY2n^O
Commerzbank AG 西德商业银行 w+UV"\!G)Q
commission 佣金;委员会 h8}8Lp(/'
Commission des Operations de Bourse of France 法国证券事务监察委员会 g'lT
commission house 佣金行;代办行 YB!!/ SX4
commission payable 须付的佣金 (!zM\sF
commission rebate 佣金回扣 Z!\@%`0$
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 xfHyC'?
Commissioner of Banking 银行监理专员〔银监专员〕 !Tfij(91
Commissioner of Estate Duty 遗产税署署长 F>Jg~ FD*
Commissioner of Inland Revenue 税务局局长 iBbbr,
Commissioner of Insurance 保险业监理专员 i ^|@"+
Commissioner of Rating and Valuation 差饷物业估价署署长 4,}GyVJFb`
commitment 承担;已承担的开支;承担额;承担项目 MV936
commitment fee 承诺费 I-:`cON=G
Committee of the Hong Kong Association of Banks 香港银行公会委员会 Vewzo1G2
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 d'zT:g
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 H?:Jq\Ba0
Committee on Payment System [Hong Kong Monetary Authority] 4#rAm"H
支付系统委员会〔香港金融管理局〕 7kz-V.
Committee on Unit Trusts [Securities and Futures Commission] 960qvz!
单位信托委员会〔证券及期货事务监察委员会〕 HHS45kg[c
Commodities Dealers' Deposit Fund 商品交易商按金基金 K5flit4-
Commodities Trading Commission 商品交易事务监察委员会 1j3=o }m
commodity 商品 EF;,Gjh5p
commodity classification 商品分类法 31XU7A
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 olty4kGD$V
commodity dealer 商品交易商 N/{?7sG&
commodity exchange 商品交易所 -<oZ)OfU
Commodity Exchange Compensation Fund 商品交易所赔偿基金 7:o+iP4 6
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 _Y-$}KwY!
commodity flow method 商品流动法;商品流通法 rx:lKoOnB
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 -9G]x{>
commodity futures contract 商品期货合约 &5q{viI
commodity market 商品市场 !<Z{@7oH
commodity tax 商品税 YNM\pX'
commodity trading adviser 商品交易顾问 8~5|KO >F
commodity trading adviser's representative 商品交易顾问代表 S}gD,7@
commodity trading advisory contract 商品交易顾问合约 3?ba
1F0Nw
commodity warrant 商品期权证 G[6=u|(M
commodity-based investment 以商品为基础的投资 tA qs2
common fund 共同基金 < l[`"0
common property 分权共有财产
%0v*n8
common share 普通股 ;BTJ%F.
common stock 普通股 )73DT3-0$
Commonwealth Bank of Australia 澳洲联邦银行 lG]GlgSs
Commonwealth Development Corporation 英联邦发展公司 WEC-<fN|Y\
Commonwealth Finance Ministers Conference 英联邦财长会议 |h,FUj<r
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 oQvFrSz
Commonwealth income tax 英联邦入息税 A?Sm-#n{
Commonwealth Preference 英联邦特惠制 RndOm.TE
communal property 公有财产;公有产业 qJMp1DC
communication expenses 通讯费用 ` u=<c
Community Preference 欧共体特惠制 h.b+r~u
commutation of pension 退休金的折算 hEcYpng~
commuted gratuity 折算酬金 )6G+ tU'
commuted pension gratuity 经折算的退休酬金 '3%*U*I
Companies Act [United Kingdom] 《公司法令》〔英国〕 Oxn'bh6R0
Companies Handbook 《上市公司手册》 4TJ!jDkox
companies inspector 公司检查员 r,nn~
Companies Liquidation Account 公司清盘帐户 ,4Y sZ
Companies Ordinance: Information to be Included in a Rights Issue Prospectus Qa?QbHc
《公司条例:供股章程须载有的资料》 vs*I7<
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》 ;U7t
Companies Registration Officer 公司注册主任 )/TVJAJ
Companies Registry 公司注册处 @7|)RSBQz
Companies Registry Trading Fund 公司注册处营运基金 M,{<TpCx
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 YHh u^}|jQ
Company Formation and Enforcement Division [Companies Registry] y Hw!#gWM
公司成立及条例执行部〔公司注册处〕 m/N(%oMWB=
company in which the public are substantially interested 由公众拥有相当权益的公司 6SAQDE
company limited by guarantee 担保有限公司 [NR1d-Wg
company limited by shares 股份有限公司 }2xb&6g~o
company register 公司登记册 o}R|tOe
company registration fee 公司注册费 Ja=N@&Z#
company with limited liability 有限法律责任的公司 *lq7t2
company's memorandum 公司组织章程 },3R%?89%
company's reserve 公司储备 -9Xw]I#QR
comparative advantage 比较优势;比较利益 p,^>*/O>
compensation 补偿金;赔偿 dh,7iQ
s
Compensation Committee [Stock Exchange of Hong Kong Limited] |ZuDX87
赔偿委员会〔香港联合交易所有限公司〕 |
VRq$^g
compensation from insurance 保险赔偿 *EE|?vn
compensation fund 赔偿基金 bgXc_>T6_y
compensation fund levy 赔偿基金征费 2 ^ kn5
compensation rate 补偿率 s.ey!ew
Compensation Review Committee 赔偿检讨委员会 ^ N_`^m
compensation scheme 赔偿计划 [r~~=b7*[
compensation trade 补偿贸易 RA~_]Hk
compensation value 补偿值 F~P/*FFK
compensatory payment 补偿付款 c$.T<r)Z
competition and pricing strategy 竞争与定价策略 P#9-bYNU
competitive edge 竞争优势 &`5 :GLV
competitive price 具竞争力的价格 lc-*8eS
competitive tender 竞争性投标 ?/L1tX)
Compliance Committee [Stock Exchange of Hong Kong Limited] T/3;NXe6E
监察委员会〔香港联合交易所有限公司〕 'Sk6U]E~
component of expenditure 开支组成部分 0Cv4/Ar(
Composite Consumer Price Index 综合消费物价指数 dW6Q)Rfi
composite index 综合指数 "p2u+ 8?
composite rating 综合评级 Ae3#>[]{
composite return form 综合报税表 p!V)55J*
Composite Securities and Futures Bill 《证券及期货综合条例草案》 @@xF#3
composite tax return 综合报税表 `}n0=E
composition 组合成分;债务重整协议 1 pYsjo~
composition of earnings 收益组合成分 2f
/bEpi
compound increase 复合增加率;复合增长率 |O^V)bZmx
compound interest 复利
pe|\'<>i
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 akY6D]M
comprador note 买办票据 {)GQV`y
comprador order 买办付款令票 6UtG-WHHt
comprehensive income tax 综合所得税 l9,w>]s
comptroller 审计主任 C(ZcR_+r$,
compulsory liquidation 强制清盘 &<OMGGQ[h
compulsory winding-up 强制清盘 Kjvs@~6t
computation 计算;计算表 9Z}S]-u/
computational procedure 计算方法 <C2c"=b
computer audit programme 电脑审计程序;电脑核数程序 p@`4 Qz
concentrated position 集中持仓量 Z 'Zd[."s
concentration risk 资金集中风险;集中融资风险 !FO:^P
concept stock 概念股 (jt*u (C&Y
concession 特许权;宽减措施;优惠 9yp^zL
concession contract 特许经营权合约 Ez wF`3RjK
concessionary rate 优惠率 aw;{<?*
concordat 协定;契约;国际监管条约 <kk'v'GW@
condition 条件 ;2 \<M6
conditional endorsement 附有条件的背书 eq7C]i
rH
conditional offer 有条件要约 W>UjUq);
conditional sale agreement 有条件售卖协议 IrUpExJ
conditions of tender 投标章程 9 ?[4i'
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》 rUhWZta
conduct of business standard 业务操守准则 )Ep@$Gv|S
Confidentiality Understandings 保密谅解文件 -1dIZy
confirmation letter 确认书 yzODF>KJ
confirmation of mail transfer 信汇证明书 :
,|=Q}
Confirmation of Payment 已缴税证明书 !k ;[^>
confirmed letter of credit 保兑信用证 4_Tb)?L+:
confirming bank 保兑银行 ~p0e=u
confiscation order 没收令 3" 8t)s
connected transaction 关连交易 jAsh
consensus capitalism 共识资本主义 vQE` c@^{
conservative investor 保守投资者 .kz(V5
consideration 代价;对价;约因 (p}9^Y
consideration issue [listing method] 代价发行〔上市方式〕 :a#|
consideration other than cash 现金以外的代价 !;6W!%t.|
consignee 收货人;代售人 DWHOSXA4
consignment 托运;寄售 @faF`8LwA
consignor 付货人;托运人;寄售人 =/)Mc@Hb
consolidated account 综合帐目 }"!6Xm
consolidated account expenditure 综合帐目开支 i@sCMCu6
consolidated balance sheet 综合资产负债表 pvK \fSr
consolidated cash deficit 综合现金赤字 1j_aH#Fz:
consolidated cash surplus 综合现金盈余 5QCw5N
consolidated enterprises sectorial index 综合企业分类指数 F^J&g%ql
consolidated net earnings 综合净收益;综合净盈利 yKel|vM#
consolidated net profit 综合净利润;综合纯利 aA!@;rR<yU
consolidated policy 综合保单 8JFnB(3xU
consolidated price 综合价格 OsDp88Bc
consolidated profit and loss account 综合损益帐;综合损益表 $,!dan<eA
consolidated public sector expenditure 公营部门综合开支 f4qS OVv
consolidated revenue account 综合收入帐 w`w `q'
consolidated shareholders' fund 综合股东资金 jKe$&.q@
consolidation of shares 股份合并 >:(6{}b
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 K]lb8q}Z~
consortium company 财团公司 _&6juBb
consortium loan 银团贷款 zSX'
constant dollar figure 固定币值 <[*h_gE5
constant market price 固定市价 ;5zjd,
constant price 固定价格
}j]<&I}
constant price series 固定物价计算数列 $NH`Iu9t
constant rate 固定比率 0YgFjd
5
constituent stock 成分股 50O7=
constitution 章程;组织章程 ([z<TS#Md
construction output 建造产出量 4'7
v!I9
constructive trust 法律构定信托 #w[q.+A
consultant accountant 顾问会计师 7cJO)cm0'
consultant's fee 顾问费 C"V?yDy2~
Consultation Paper on Proposed Regulation on Share Margin Financing fbW,0
《监管股票按贷财务的建议谘询文件》 woC
FN1W
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability mRix0XBI~
《有关联交所检讨董事资格的程序的谘询文件》 l[ZQ7$kL
consumer behaviour 消费者行为 !IQfeoT
Consumer Council 消费者委员会 "oKj~:$
consumer credit financing operation 消费者信贷业务 'npT+p$V
consumer demand 消费者需求 F5om-tzy
consumer durables 耐用消费品 4 @ydK
consumer expenditure 消费开支 rZwf%}
consumer goods 消费品 4rGO8R
consumer market 消费市场 Hj-<{#,
consumer price 消费物价 ;RTrRh0v
Consumer Price Index [CPI] 消费物价指数 0|qx/xo|-
Consumer Price Index (A) 甲类消费物价指数 ]-+.lR%vd9
Consumer Price Index (B) 乙类消费物价指数 TWD|1
di0
Consumer Price Index Classification System 消费物价指数分类法 /;]B1T7
Consumer Price Index Report 《消费物价指数月报》 JCQx8;V%I
Consumer Price Index series 消费物价指数系列 >"m@qkh
consumer price inflation 消费物价上涨 pfT`W T
Consumer Representative Action Fund 消费者集体诉讼基金 8z3I~yL_`+
consumer sentiment 消费意欲 -O5(%
consumer spending 消费开支;消费支出 A$$R_3ne
consumption expenditure 消费开支 %s&E-*X
consumption pattern 消费模式 T5X'D(\|
consumption product 消费产品 hc31+TL
consumption tax 消费税 nOL 25 Y:
contango 交易延期费;延期交割费;期货溢价 fTi{oY,zTg
contingencies warrant 紧急拨款令;应急支款授权书 ft.}$8vIT
contingency 应急费用;意外开支准备金 Y ~\`0?ST
contingency allowance 应急准备金
K[3D{=
contingency sum 应急费用;意外开支准备金 V"D<)VVA
contingent assets 或有资产 LgD{!
contingent debt 或有债权;待确定债务 ?Pok-90
contingent interest 待确定的权益 d~xU?)n)
contingent liabilities 或有负债 0'`8HP
contingent profit 或有利润 nP3;<*T P0
contingent right 或有的权利 bl!f5RO S(
continue to hold a deposit 继续持有存款 Wvzzjcr(j
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 N4JqW
continuing rent 连续租金 Q,`2DHhK
continuing trustee 留任受托人 v1tN
DyM6
continuous licensing system 长期持牌制度 6{,K7FL
Continuous Net Settlement System [CNS System] 持续净额交收系统 0;m$a=
contra account 对销帐户 y9l.i@-
contra flow 资金回流 G\aLg
contra item 对销项目 y:|Xg0Kp
contra transfer 对销转拨 \w@_(4")Qb
contract 合约 Rs(CrB/M
contract for difference 差价合约 H--*[3".
contract for service 服务合约 ZE3ysLkm
contract for settlement 平仓合约 O+UV\
contract note 成交单据 (w@MlMk
contract of copartnery 合伙合约 eL$U M
contract of indemnity 弥偿合约 Osvz 3UMY3
contract of insurance 保险合约 (^s_w03
contract of reinsurance 再保险合约 PU/Br;2A
contract price 合约价格 E[htB><
contracting party 订约人;立约人;缔约国 %?9r (&
contractual agreement 合约协议 H2p XJ/XF
contractual commitment 合约承担 ba)YbP[
contractual joint venture 合约式联营企业 r{N{!"G
contractual mutual fund 合约互惠基金 <:yq~?
contractual right 合约权利 6^z\;,p
contractual savings fund 合约储蓄基金 i[BR(D&l_p
contributed surplus 实缴资本盈余 i4n%EDQ
contribution 出资;供款;捐款;分担款项 ?M{6U[?
contribution account 供款帐户 BC0c c[x
contribution to gross domestic product 在本地生产总值中所占比率 6/WK((Fd
contribution to investment 出资额 la"A$Tbu~
contribution to pension fund 退休金供款 G*wW&R)
contributor 供款人;出资人;捐助人 MnrGD>M@|
contributory 分担人 $rQFM[
contributory scheme 供款计划 D A)0Y_
contrived cessation of business 有预谋的停业 bCx1g/
control 控制权;控制;管制 +]~w ?^h
control of a company 公司的控制权;公司控股权 UC
LjR<}
control of business 业务的控制权 H*
L2gw
controlled company 受控制公司 LK-6z w5=(
controller 控制人;控权人;会计长 kI[O {<kQ
controller of an authorized institution 认可机构控权人 my #u^O;
controlling company 控股公司 #* /W!UOu
controlling interest 控制权益;控股权益 V]PhXVJ
controlling officer 管制人员 `J7Lecgo
controlling officer's report 管制人员报告 f [I'j0H%
controlling shareholder 控股股东;持有控股权的股东 ^@5ui;JV
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》 uW--
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conventional lending 传统放款;常规放款 &)f++(i
conversion 兑换;换算;转换〔证券〕 /KvPiQ%
conversion factor 换算因数 "qP^uno
conversion of stock 公债的转换 :iOHc-x
conversion rate 兑换率;换算率;转换价格〔证券〕 X.4ZLwX=
convertibility 可兑性;兑换性;自由兑换 eYSGxcx
convertibility undertaking 兑换保证 JW.&uV1Z
convertible 可兑换;可换股 6UAxl3-\
convertible currency 可兑换货币 zam0(^=
convertible debenture 可转换债权证 0<]!G|;|
convertible loan stock 可转换股的债权股额 Zow^bzy4
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 po$ynp756
conveyance 转易;转易契;财产转让证书 4l!Yop0h
conveyance of property 财产转让 Y l3[~S
conveyance on sale 售卖转易契 LsD9hb7
conveyancing fee 业权转易费 ]!J3?G
conveyancing scale charges 物业转易收费标准 {$TB#=G
cooling-off period 冷静期 ~TK^aM
co-owner 共同拥有人;分权共有人 l:Xf(TLa
co-partner 共同合伙人 Nb9V/2c;V
co-partnership 共同合伙 OVo
Copenhagen Stock Exchange 哥本哈根证券交易所 Jz3<yQ-
core capital 核心资本 x^#{2}4u
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons I%b:Z
《适用于注册人的衍生工具场外交易活动的核心运作和财务风险管理机制》 .dLX'84fY
Core Principles for Effective Banking Supervision [Basle Committee] e2o9)=y
《有效监管银行业的主要原则》〔巴塞尔委员会〕 =28H^rK{
cornering “夹仓”;轧空;囤积居奇 1eyyu!
corporate borrower 借款公司;借款机构 2yO)}g FJ
corporate business 公司企业;公司业务 HNUR6H&Fta
Corporate Communications Department [Stock Exchange of Hong Kong Limited] \ui~n:aWJ
企业传讯部〔香港联合交易所有限公司〕 oYm{I ~"
corporate customer 公司客户 \V-
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corporate dealer 公司交易商 IV#My9}e
Corporate Finance Division [Securities and Futures Commission] ]}L1W`n
企业融资部〔证券及期货事务监察委员会〕 l
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Corporate Finance (D.T.C.) Limited 协联财务有限公司 IV#f}NrfD
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 j#>![km Mu
corporate governance 公司管治 xr3PO?:
corporate income tax 公司所得税 1Y"qQp
corporate investment adviser 公司投资顾问 ]B'
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 c1!/jTX$
corporate plan 公司计划 WHavz0knf[
corporate practice 执业法团 5%aKlx9^#
corporate profits tax 公司利得税 $
5-2cL
corporate savings 公司储蓄 @`*YZq>p
corporate service tax 公司服务税 LuQ
M$/i
corporate signature 法团的签名 +/lj~5:y
corporation 法团;公司 Q
pc^qP^-
corporation bond 公司债券 `*9FKs
corporation stock 公司股证;地方债券〔英国〕 *_rGBW
corporation tax 公司税 R M+K":p
correction phase of stock market 股市调整期 G6F['g);
Correctional Services Industries Suspense Account 惩教工业暂记帐 C^:&3,
corrective affidavit 修正遗产申报誓章 [>9"RzEl
correspondent bank 代理银行 !4.^@^L|\
Cosmos Finance Limited 宇宙财务有限公司 "8dnFrE
cost 成本;费用;价格 (s*Uz3sq
cost centre 成本中心 5)NfZN#&