C: {k<mN
Y
A9y3B^\*
calendar year figure 历年数字 [_tBv" z
call 催缴通知;认购期权 mw${3j~&
call deposit 通知存款;活期存款 R6irL!akAd
call loan 短期同业拆借;通知贷款 H7Ee0T(`
call margin 补仓;追加保证金 _GL:4
call market 短期同业拆放市场 jQ P2[\
call money 短期同业拆借;活期贷款 K@!Gs'Op
call option 认购期权;看涨期权 8/CK(G
call price 赎回价格;提前赎回价 @B>pPCowa
call warrant 认购认股权证;回购认股权证 GUvEOD=p
callable share 可收回股份;可兑付股份 lM%3 ?~?Q&
called up share capital 已催缴股本 KN\tRE
Canadian Dollar [CAD] 加拿大元 T5TAkEVl
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 +78cQqDY!
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 = iWn
T
cancellation price 取消费 wvEdZGO8!
cap 上限 :T/I%|;f
capital 资本;资金 %Wg8dy|
Capital Accord 《资本协定》 V.kf@
capital account 资本帐;非经常帐 Cfst)[j
capital account commitment balance 资本帐承担额结余 ^r
9
Capital Adequacy Directive [CAD] 《资本充足指引》 EUuk%<q7C(
capital adequacy ratio [CAR] 资本充足比率 WQltUaF
capital allowance 资本免税额 v6'k`HnK
capital alteration 资本变更 @VKN6yHH
capital and liabilities ratio 资本负债比率 B d?{ldg
capital and liquidity requirement 资本与流动资金的规定 3TnrPO1E
capital appreciation 资本增值 <L<d_
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〕 5wm(gF_t
capital assets 资本资产 X:OUu;
capital at risk 风险资本 N?mQ50o~C
capital base 资本基础;资金基础 .arWbTR)~U
capital charges 资本支出;资本费用 sK|+&BC
capital commitment 资本承担 .vtV2lq
capital contribution certificate 出资证明书 Uf\U~wM<
capital convergence 划一资本充足比率 $xq$
capital cost 资本成本;建设成本;建设费用 9at_F'>R
capital cover 资本保证 +(8Z8]Jf
capital deficit 资本亏绌;资本赤字
m}sh(W5\
capital divided into shares 资本分成股份 V\r2=ok@y
capital element 资本因素;资本部分 "VQ7Y`,+
capital equipment 资本设备 @`:z$52
capital expenditure 资本开支;非经常开支 7SJtW`~
capital expenses 资本费用 #HmZe98[%
capital financing 筹集资本;以非经常收入支付非经常开支的结算 63pd W/\j
capital flow 资金流量 bm-&H
capital formation 资本形成;集资 L<ET"&b;4
capital formation figure 资本组合数字 LZ1)zoJ
capital fund 资本基金 /n8\^4{fP{
capital gain 资本增益;资本增值 Kr@6m80E5
capital gains tax 资本增值税 =$F<Ac;&
capital goods 资本财货;资本货物 8@d@T V!n&
capital grant 非经常补助金;非经常拨款;建设补助金 2X@" #wIg
capital grant cycle 建设补助金周期 Hie
capital injection 注入资本;注资 ?!$:I8T
capital input 投入资本 sH+ 90|?
capital intensity 资本密集度 Ws:MbZyr
capital intensive 资本密集 9 wP,Z"
capital investment 资本投资
V%[34G
Capital Investment Fund 资本投资基金 cPPTGpqw
capital loss 资本损失 %HcCe[d5l
capital maintenance 资本保值;资本保留 cP>[H:\Xc
capital market 资本市场;资金市场 a3SBEkC
capital market instrument 资本市场票据 Q-y`IPtA<
capital money 资本款项 J*+[?FXRL
capital money subject to a trust 信托财产资本 Ew*SA
capital movement 资本流动 irKM?#h
capital nature 资本性质 9qX)FB@'i;
capital outlay 资本支出 XW q@47FR
capital portion 资本部分 j4}Q
capital profit 资本利润 V5bB$tL}3
capital project 基本工程项目;非经常开支项目 LHd9q^D
capital receipt 资本收入 *w[0uQL5Z
capital redemption 资本赎回 NbUbLzE
capital redemption business 资本赎回业务 Eanwk` Rx
capital redemption contract 资本赎回合约 7&vDx=W
capital redemption reserve 资本赎回储备 :r}C&3
capital reduction 资本减缩;减资 )H[Pz.'ah0
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] ?CE&F<?#@
股本削减计划〔香港联合交易所有限公司〕 @*-t.b2k
capital repayment 偿还资本 ;><m[ l6
capital reserve 资本储备;后备资本 aQglA
capital revenue 资本收益;非经常收入 s-JS[
capital spending 资本开支;资本支出;非经常开支 lHc9D
capital stock 股本 yUEvva
capital stock subscription 认缴股本;认购股本 nXfdf-
capital subsidy 建设津贴;基本建设津贴 -Rbv#Y
capital subvention 非经常资助金 *b\&R%6dR
capital sum 资本额 z2[{3Kd*
capital tax 资本税 cSYMnB
capital transfer tax 资本转移税 5N:IH@
capital turnover 资本周转率 $Ahe Vps@@
capital value 资本价值 G]O5irsV
capital works project 基本工程项目 V$3`y=8
Capital Works Reserve Fund 基本工程储备基金 [Lq9lw&
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 ;={3H_{3
capitalization 资本化;资本总额 ].Xh=7&2{
capitalization of interest 利息化作本金 1EA#c>I$
capitalized interest 化作本金的利息 d VyT `
capitalized loan 转作资本的贷款 3U%kf<m=
capitalized value 资本还原值;资本化价值 U}DLzn|w
capitation grant 按人计算的补助金 K#xL-
captive insurance business 专属自保保险业务 2$FH+wuW
car insurance 汽车保险 t"jiLOQ[6
Caribbean Development Bank 加勒比开发银行 D4$2'h
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] /o9
0O&
意大利嘉利堡银行 l;}3J3/qq]
cartel 同业联盟;卡特尔 W}@IUCRs
cartelized rates system 联营式利率制度 q@vqhE4
cash 现金;现款 jR>`Xz
cash accounting system 现金会计制度 -.l.@
cash acquisition 以现金投资所得的资产 Q2<v: *L
cash allowance 现金津贴 %#C9E kr
cash assets 现金资产 |G/WS0
cash at bank 银行现金;银行存款 2ae"Sd!-2
cash balance 现金结余 <"{VVyK
cash basis 现金收付制;收付实现制 }mpFo2
cash basis accounting 现金收付制会计;收付实现制会计 BRXDE7vw
cash bonus 现金红利 in `|.#
cash book 现金出纳帐;现金簿 AejM\#>
cash client 现金客户 USZBk0$
cash commission rebate 现金回佣 OxN[w|2\4
cash compensation 现金补偿 a]
7nK+N
cash contribution 现金承担额;现金分担额 <."KejXg-
cash cost 直接费用;现金成本 kO4'|<
cash coupon 现金礼券 k5)a|
cash credit 现金信贷 _fS4a134R
cash deficit 现金赤字 (@V_47o
cash deposit and withdrawal 现金收支 Sm;@MI<@/
cash disbursement journal 现金支出日记簿 8^sh@j2L
cash disbursement slip 现金支出传票;现金支出单 17-B'Gl!<%
cash flow 现金流量;银根 ;
*\xdg{d
cash flow lending 流动现金放款;无抵押融资 5&qBG@Hw]
cash flow statement 现金流量表;现金流动表 CV)K=Br5&_
cash flow surplus 现金流量盈余 a9NIK/9
cash in hand 库存现金;手头现金 "EwzuM8f
cash in till 备用现金 8J:=@X^}
cash in transit 运送中现金;在运现金 % _nmv
cash input 投入现金 D~ n-;T
cash input figure 现金投入数字 d .%2QkL
cash limit 现金支出限额;现金限额 /QT>"
cash margin 现金保证金 P=l 7m*m
cash market 现货市场;现金交易市场 *P8CzF^>\&
cash offer 现金要约;现金补偿额 /}9)ZYMx
cash payment 现金付款;现金支付 )YW"Zo8~!1
cash position 现金头寸 Wg,7k9I
cash price 现金价格 pfHfw,[
cash receipts journal 现金收入日记簿 .q1y)l-^Z
cash receiving slip 现金收入传票;现金收入单 %<fs \J^k
cash settlement 现金结算 >R5A@0@d5
cash surplus 现金盈余 8Oz9 UcG
cash with order 订货付现;凭票即付 3n~O&{
cashier's order 银行本票 w)&?9?~
cashier's order outstanding 未承兑的银行本票 rE]Nr ;Ys
cash-limited subhead 有现金支出限额的分目 pog
cash-sweep 现金彩票活动 NS-0-o|4#
casual client “散客”;“散户” o2[$XONTl
CCASS Depository 中央结算系统证券存管处 8:[ l1d86
CCIC Finance Limited 中芝兴业财务有限公司 |K9*><P?)2
cedant 分出者 ld3H"p rR
ceding company 分出公司 EvH/d4V;
ceding insurer 分出保险人 Vh>|F}%E
ceiling 上限 u U%Z%O
ceiling price 最高限价 QseV\; z
central bank 中央银行 5p6/dlN-a
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 f3S 8~!
central banking 中央银行业务 6|IJwP^Q_
central banking function 中央银行职能 EP^qj j@M
Central Clearing and Custodian System 中央结算及托管系统 -[}Aka,f!
Central Clearing and Depository System 中央结算及存管系统 d0R;|p''Z
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 bM.$D-?dF*
central clearing house 中央结算所 Rh#`AM`)j
central clearing system 中央结算制度;集体交收系统 S|af?IW
central custody system 中央托管系统 ;hF}"shJN
central depository 中央存管处 z[6avW"q
central depository system 中央证券存管制度 ,4Q8r:_ u
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 p=3t!3
central rate 中央汇率;中心汇率 ;A4j_8\[
Central Registration Hong Kong Limited 香港中央证券登记有限公司 :zY;eJK m
Central Tender Board 中央投标委员会 f@[)*([
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 F{^\vFp
centralized budgetary and payments system 集中预算及支付制度 -*Tf.c
centred 12-month moving average 十二个月定位移动平均数 ',/# |
certificate of approval 批准证明书 JI
cm$
certificate of beneficial entitlement to property 资产权益证书 O(VWJ@EHn
certificate of compliance 合格证明书;合约完成证明书 rT\~VJ>+i
certificate of deposit [CD] 存款证 mE_%
certificate of exemption from estate duty 豁免遗产税证明书 h=\1ZQKC)
certificate of incorporation 公司注册证书;法团注册证书 /:ZwGyT;
certificate of incorporation of registered trustees 注册受托人法团证书 (:F]@vT
certificate of indebtedness [CI] 负债证明书 +r7hc;+G
certificate of insurance 保险证书 ]=9 d'WL
certificate of interest 权益证明书;息票 {]dG 9
certificate of means 资产证明书 \GQRpJ#h1
certificate of participation 参与证明书 WP?]"H
certificate of payment of profits tax 缴付利得税证明书
"a9j2+9
certificate of preference 特惠税证 {~w( pAx
certificate of rateable value 应课差饷租值证明书 P&=YLL<W
certificate of registration 登记证书;注册证明书 qM+Ai*q
certificate of satisfaction 清偿证明书 w]nt_xj
certificate of transfer 转让证明书 #%F-Xsk
certificate to bearer 不记名证明书 dm]g:KWg
certification 核证 RN|Bk
certification fee 核证费 'IFA>}e7W
certified cheque 经银行证明可兑现的支票 _`gkYu3R+
certified public accountant [CPA] 执业会计师 !#~KSO}zW2
certified statement 经证明的报表 Uk*(C(
cessation of business 停业 v_Df+
cession 分保 Z=Cw7E
C.F. Finance Company Limited 浙一财务有限公司 w>8kBQ?b
chance 机会;中彩机会 &-{%G=5~e%
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 M$Bb,s
change of domicile 迁册 QmSMDWkh
change to estimates 修订预算 egBk7@Ko
change to the approved estimates of expenditure 核准开支预算的变动 zyO=x4U8
charge 费用;押记;抵押 W -HOl!)
charge number 税单号码 }EYmz/nN
charge on assets 资产的征税 :5$ErI
charge upon general revenue 从政府一般收入中拨款支付 ID`Ot{ y
chargeable 可予征收;应课税的 ,A $IFE
chargeable agreement for sale 可予征收印花税的买卖协议 (F 9P1Iq
chargeable income 应课税入息 rsa_)iBC
chargeable normal trading receipt 应课税的一般营业收入 /W`CqJk-*.
chargeable profit 应课税利润 Ook\CK*nKe
chargeable to tax 应课税 CM$&XJzva
charged to... 记入……帐目 rk4KAX_[
chargee 承押记人 ;Z`a[\i':
charge-holder 受押人 jMCd`Q]K
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 q,<l3r In
charging order 押记令 6rj iZ%
chargor's right 押记人的权利 }st~$JsV1
charitable donation 慈善捐款 I\1"E y
charitable trust 慈善信托 9C2pGfEbn}
charity property 慈善财产 EpKZ.lCU
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 #d3_7rI0V
charter 章程;特许权 V= p"1!(
charter of incorporation 成立章程 -s!J3DB
chartered accountant 特许会计师 D\+x/r?-I
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 4H;7GNu
Chartered Institute of Public Finance and Accountancy [United Kingdom] GD)paTwO<
特许公共财政及会计学会〔英国〕 ,YjjL
charterer 承租人 (gPB@hAv
Chase Manhattan Asia Limited 美国大通亚洲有限公司 B~k{f}
Chase Manhattan Bank 美国大通银行 '3U,UD5EG
chattels 实产 _
Pzgn@D
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 H! 5Ka#B
Che Hsing Finance Company Limited 浙兴财务有限公司 8+dsTX`|S
check-and-balance system 制约平衡制度 R+0gn/a[ G
Chekiang First Bank Limited 浙江第一银行 P^=B6>e
cheque 支票 ULu@"
Chiao Yue Finance Company Limited 侨裕财务有限公司 k{lo'
Chiba Bank, Ltd. 千叶银行 w'A *EWO
Chicago Board of Options Exchange 芝加哥期权交易所 V6](_w!
Chicago Board of Trade 芝加哥交易所 TTl9xs,nO
Chicago Mercantile Exchange 芝加哥商品交易所 }~=<7|N.
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 Ws1|idAT
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 Gey-8
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 37:tu7e~c
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 sC[#R.eq
child allowance 子女免税额 H_3WxfO
China & South Sea Bank Limited 中南银行 =WI3#<vDG
China Affairs Committee [Hong Kong Futures Exchange Limited] &&52ji<3
中国事务委员会〔香港期货交易所有限公司〕 "PElQBLP:
China concept stock 中国概念股 3BGcDyYE
China Construction Bank 中国建设银行 y7CXE6Y
China Development Division [Stock Exchange of Hong Kong Limited] M,p0wsj;
中国发展科〔香港联合交易所有限公司〕 1|-C(UW>
China Economic News 《中国经济新闻》 EXjR&"R
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 0%,W5w
China State Bank Limited 国华商业银行 ^`dMjeF
Chinatrust Commercial Bank, Limited 中国信托商业银行 e 2NF.
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 +h/OQ]`/m
Chinese Bankers Club, Hong Kong 香港银行华员会 3hBYx@jTO
Chinese Banks' Association 香港华商银行公会 #DguV
Chinese Gold and Silver Exchange Society 金银业贸易场 1I'}Uh*
Chinese New Year bonus 年奖;年终花红 |}e"6e%
chit fund 银会 I]5){Q"S
Chiyu Banking Corporation Limited 集友银行有限公司 h(}#s1Fzq
Chiyu Finance Company Limited 集友财务有限公司 >
2/j
Cho Hung Finance Limited 朝兴金融有限公司 H(--hG5}
choses in action 无形动产;据法权产 u81F^72U
chronological book 序时帐簿 {yT<22Fl
Chubu Securities Finance Company 中部证券金融公司 8KigGhY'ms
Chung Khiaw Bank Limited 崇侨银行 >wb*kyO7(#
Chung Nan Finance Company Limited 中南财务有限公司 )v+&l9D
Chuo Trust & Banking Co., Ltd. 中央信托银行 oNl-!W
Chuo Trust Asia Limited 中央信托亚洲有限公司 N;P/$
Citibank, N.A. 万国宝通银行 y
c<%f
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 0QquxYYw,
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 qFDy)4H)
Citicorp International Limited 万国宝通国际有限公司 "30=!k
civil debt 民事债项 [:e>FXV
Civil Service Pension Reserve Fund 公务员退休金储备基金 y6sY?uu
claim 申索;索偿;债权 Yz0HBEA
claim equalization fund 申索平衡基金 -:L7iOzgD
claim for refund of property tax 申请发还物业税 PIFZ '6gn
claim of debt 债权申索 QjJlVlp
claim on bank 对银行的债权 +kxk z"fP
claim to dividend 摊还债款申索 H3d|eO4+W
claimant 申索人;索偿人 gMq;
claims statistics 申索统计数字 ,g?M[(wtc
class of insurance business 保险业务类别 0e]J2>
class of property 财产类别 >b3IZ^SB#$
claw-back 递减率 {[NQD3=+F
clearance cost 清拆成本 1y U!rEH
clearing 结算;票据交换;清算 OEbZs-:
clearing account 结算帐户 tVX|e2Y
clearing and settlement system 结算和交收系统 n31nORx50
clearing balance 结算差额 L:lnm9<
clearing bank 结算银行 m |+zMf&
clearing cheque 交换支票 b+ZaZ\-y
|
clearing house 结算所;票据交换所 iK'A m.o+
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 kaR55
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 p>pAU$k{O
clearing member 结算会员 s%>u[-9U
Clearing Members' Fund 结算会员基金 kaEu\@%n
clearing participant 结算参与者 5qqU8I
clearing rebate 结算费用的回佣 "4smW>f:%
Clearing Rules [SEHK Options Clearing House Limited] 1ATH$x
《结算规则》〔联交所期权结算所有限公司〕 DX3jE p2
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 2%fkXH<
Clerk to the Board of Review 税务上诉委员会书记 [vY)y\W{
client 客户;委托人;当事人 p"cY/2w:j
client agreement 客户协议 WwSyw?T
client confidentiality 客户保密的责任 @.`HvS
client money 客户款项 hdM?Uoo(4a
client statement 客户结单 *x2u
clients fund 客户资金 3+U2oI:I
close 结算;收市;收盘 X88I|Z'HIh
close a position 平仓;轧平头寸 r[j@@[)"
close company 股份不公开的公司 Cd p_niF
close higher 收市时价位较高 !g>mjD
close lower 收市时价位较低 5=8_Le
close mixed 收市时荣辱互见 l~kxK.Ru
close of exchange 交易所停市 m]=G73jzO
close of financial year 财政年度终结 .:;q8FL/
close out 平仓 H0.&~!,*
close out a long position 平长仓 l$!NEOK
close out a short position 平空仓 =<=[E:B
close steady 收市时价格稳定 )In;nc
close the gap 弥补差距 .J5or
closed position 平仓 NH1|_2
closed-end investment corporation 股份固定的投资公司 n=!5ha%#N
close-out price 抛售价格 e<Oz%
closing account 决算帐户 c1f`?i}.
closing balance 期终结余;收市结余 Uf[Gs/!NV
closing price 收市价;收盘价 #?\|)y4i
closing quotation 收市价;收市行情 W$" >\A0%
closing rate 收市汇价;收盘汇率 !$o9:[B
closing transaction 平仓交易 E/ku VZX
clothing levy 成衣税 jz&= 8
club deposit 零存整付存款 &hhxp1B
Code of Aid 《资助则例》 Rg~[X5
Code of Banking Practice 《银行营运守则》 \nV oBW(
Code of Best Practice [Stock Exchange of Hong Kong Limited] _&@cU<bdee
《最佳应用守则》〔香港联合交易所有限公司〕 uk.x1*0x
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〕 (%M:=zm
Code of Conduct for Persons Registered with the Securities and Futures Commission 9 &Od7Cn
《证券及期货事务监察委员会注册人操守准则》 _8z
code of practice 实务守则;经营守则;执业守则 ,(#n8|q4
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 FFF7f 5F
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 $:D hK
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 hJ V*
Code on Pooled Retirement Funds 《集资退休基金守则》 <jVk}gi)Jp
Code on Share Repurchases [Share Repurchase Code] k1FG$1.
《公司购回本身股份守则》〔《股份购回守则》〕 ~BI! l
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 3e^'mT
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 rf&nTDaWI
co-debtor 共同债务人 90$`AMR
co-financing scheme 共同融资计划 X^0jS
cognizance 证明令 G{|FV
m
coin 硬币 jB d9
$`
coin replacement programme 硬币取缔计划 :4238J8
coin set 套装硬币 ."v&?o
Ck]
coinage 硬币 nQ'AB~ Do
Coinage Security Fund 硬币发行基金 sE(mK<{pk
cold call 主动与准客户接触 pC)S9Kl
collapse in prices 价格下泻;价格下挫;价格暴跌 gJZ9XLPC
collateral 抵押品 KH1/B_.\V
collateral bond 担保债券 X@B,w_b
collateral loan 抵押贷款 @ j4~`~8
collateral security 附属抵押品 qjvIp-
collection 征收;收取 v#KE"m
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 K~z9b4a>
collection of betting duty 收取博彩税 0`e- ;
Collection Office [Inland Revenue Department] 收税处〔税务局〕 aw0xi,Jz
collective consumption 集体消费 akA C^:F
Collector 收税主任 \6Hu&WHy
Collector of Rates 差饷征收官 r\{; ~V
Collector of Stamp Revenue 印花税署署长 -Ar 3>d
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 K<Y-/t
combined surplus 合并盈余 d4-cZw}+
combined visible and invisible trade account 有形及无形贸易合并帐目 _$4vk
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 r+Y]S-o:
commemoration coin 具纪念性的硬币 8,(5Q
commencement of winding-up 清盘开始 !O8vr4=
commerce and industry sub-index 工商分类指数 L_7-y92<W
commercial activity 商业活动 iW<B1'dp
commercial bank 商业银行 YPav5<{a
Commercial Bank Act of Norway 《挪威商业银行法》 P}Ul e|&LK
Commercial Banks Law 《商业银行法》 5 %aT
commercial borrowing 商业借款 $;+`sVG
Commercial Code of Japan 《日本商法》 j6)@kW9x
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 V0
OT _F
commercial invoice 商业发票 jvos)$;L-
commercial letter of credit 商业信用证 C0Ti9
commercial loan 商业贷款;商业放款 ldm=uW
commercial paper 商业票据 l.i&.;f
commercial paper market 商业票据市场 C{):jH,Rf
commercial registry 商业登记处 [mk!]r
commercial return 商业回报 0IjQqI
commercial sale 商业销售 Ndx ]5
commercialization 商品化 4;d9bd)A
commercially viable 具商业利益;有利可图 .W%{j()op
Commerzbank AG 西德商业银行 |"a%S,I'
commission 佣金;委员会 o%tvwv
Commission des Operations de Bourse of France 法国证券事务监察委员会 $PNIuC?=
commission house 佣金行;代办行 hu
qQ0
commission payable 须付的佣金 pfvNVu
commission rebate 佣金回扣 /F 1mYq~
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 }mw31=2bD
Commissioner of Banking 银行监理专员〔银监专员〕 3AD^B\<gB
Commissioner of Estate Duty 遗产税署署长 tpi63<N
Commissioner of Inland Revenue 税务局局长 "n@=.x
Commissioner of Insurance 保险业监理专员 ]"M 4fA
Commissioner of Rating and Valuation 差饷物业估价署署长 s?*MZC
commitment 承担;已承担的开支;承担额;承担项目 A5gdZZ'x
commitment fee 承诺费 C"ZCX6p+$
Committee of the Hong Kong Association of Banks 香港银行公会委员会 eq\{*r"DCK
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 O-vvFl#4
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 kST
Committee on Payment System [Hong Kong Monetary Authority] R:v`\
支付系统委员会〔香港金融管理局〕 "I]% aK0
Committee on Unit Trusts [Securities and Futures Commission] yeNC-U<
单位信托委员会〔证券及期货事务监察委员会〕 5ff66CRw
Commodities Dealers' Deposit Fund 商品交易商按金基金 # 1,(I
Commodities Trading Commission 商品交易事务监察委员会 a4! AvG
commodity 商品 EkqsE$52
commodity classification 商品分类法 x3my8'h@
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 KdOy3O_5N
commodity dealer 商品交易商 q-}J0vu\K
commodity exchange 商品交易所 hQgi--Msw'
Commodity Exchange Compensation Fund 商品交易所赔偿基金 ,*V{gpC7
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 !g~xn2m$R
commodity flow method 商品流动法;商品流通法 PTvP;
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 l>M&S^/s j
commodity futures contract 商品期货合约 @Tr8.4
commodity market 商品市场 ZUMzWK5Th
commodity tax 商品税 T{j&w% (z
commodity trading adviser 商品交易顾问 _>*$%R
commodity trading adviser's representative 商品交易顾问代表 A_@#V)D2
commodity trading advisory contract 商品交易顾问合约 .
\fzK
commodity warrant 商品期权证 p]#%e0
commodity-based investment 以商品为基础的投资 /\_ s
common fund 共同基金 #f@sq5pTO
common property 分权共有财产 :U<`iJwY
common share 普通股 4jrY3gyBX
common stock 普通股 YXa^jFp
Commonwealth Bank of Australia 澳洲联邦银行 gKS0!U
Commonwealth Development Corporation 英联邦发展公司 lG;sDR|)(
Commonwealth Finance Ministers Conference 英联邦财长会议 nMXSpX>!|
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 [ua{qJ9
Commonwealth income tax 英联邦入息税 ]pr;ME<M{
Commonwealth Preference 英联邦特惠制 yHhBUpIo
communal property 公有财产;公有产业 |k+Y >I&
communication expenses 通讯费用 y4Plm.
Community Preference 欧共体特惠制 69,;=
commutation of pension 退休金的折算 @K]D :MSS
commuted gratuity 折算酬金 r!etj3
commuted pension gratuity 经折算的退休酬金 9[B*CD|
Companies Act [United Kingdom] 《公司法令》〔英国〕 w.Ft-RXA W
Companies Handbook 《上市公司手册》 :\48=>
companies inspector 公司检查员 (3"V5r`*;
Companies Liquidation Account 公司清盘帐户 1<
;<?
Companies Ordinance: Information to be Included in a Rights Issue Prospectus :NO'[iE
《公司条例:供股章程须载有的资料》 dGcG7*EX
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》 (6fh[eK86
Companies Registration Officer 公司注册主任 xq.,7#3
Companies Registry 公司注册处 l>S~)FNwXJ
Companies Registry Trading Fund 公司注册处营运基金 ;Zc(qA
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 $q{-)=-BXQ
Company Formation and Enforcement Division [Companies Registry] rRL:]%POT
公司成立及条例执行部〔公司注册处〕 qI"@ PI!s
company in which the public are substantially interested 由公众拥有相当权益的公司 +kQ$X{+;8
company limited by guarantee 担保有限公司 Ah28D!Gor
company limited by shares 股份有限公司 ,`MUd0 n
company register 公司登记册 xO6)lVd
company registration fee 公司注册费
grnlJ=
company with limited liability 有限法律责任的公司 do%6P^qA
company's memorandum 公司组织章程 2|Hq[c=~
company's reserve 公司储备 RpR;1ktF>
comparative advantage 比较优势;比较利益 QkwBw^'_5
compensation 补偿金;赔偿 7\K=8G
Compensation Committee [Stock Exchange of Hong Kong Limited] 3j(GcR9
赔偿委员会〔香港联合交易所有限公司〕 z6b!,lp
compensation from insurance 保险赔偿 N%:QaCZKw
compensation fund 赔偿基金 U*=ebZno
compensation fund levy 赔偿基金征费 W :jC2,s!m
compensation rate 补偿率 WeE>4>^
Compensation Review Committee 赔偿检讨委员会 ,Rk;*MEMJ
compensation scheme 赔偿计划 ">lu8F
compensation trade 补偿贸易 ;2-,Xzz8
compensation value 补偿值 '$PiyM|V
compensatory payment 补偿付款 Qhsh{muw(
competition and pricing strategy 竞争与定价策略 Y:oL
competitive edge 竞争优势 HkD6aJ:kA!
competitive price 具竞争力的价格 }i./,
competitive tender 竞争性投标 NI\jGR.
Compliance Committee [Stock Exchange of Hong Kong Limited] 6fQNF22E
监察委员会〔香港联合交易所有限公司〕 @]t} bF]
component of expenditure 开支组成部分 ;zIAh[z
Composite Consumer Price Index 综合消费物价指数 u)MdFz
composite index 综合指数 B3]q*ERAo
composite rating 综合评级 NB;8 e>8
composite return form 综合报税表 noC]&4b
Composite Securities and Futures Bill 《证券及期货综合条例草案》 E=3<F_3W
composite tax return 综合报税表 YUat}-S
composition 组合成分;债务重整协议 ne4hR]:
composition of earnings 收益组合成分 G@ XKE17
compound increase 复合增加率;复合增长率 _K3?0<=4
compound interest 复利 NSUw7hnWvz
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 k/?5Fs!#
comprador note 买办票据 znzh$9tH
comprador order 买办付款令票 a1_7plg
comprehensive income tax 综合所得税 OW\r }
comptroller 审计主任 gh|TlvnA
compulsory liquidation 强制清盘 m@R!o
compulsory winding-up 强制清盘 )Y+n4UL3NK
computation 计算;计算表 X<m#:0iD
computational procedure 计算方法 7/w)^&8
computer audit programme 电脑审计程序;电脑核数程序 c=K
.|g,
concentrated position 集中持仓量 U@!e&QPn
concentration risk 资金集中风险;集中融资风险 +LCpE$H
concept stock 概念股 nc!P
!M
concession 特许权;宽减措施;优惠 Wqy|Y*$qT
concession contract 特许经营权合约 L]3 V)`}
concessionary rate 优惠率 ]
hGU.C"(
concordat 协定;契约;国际监管条约 u;GS[E4
condition 条件 i<l_z&
conditional endorsement 附有条件的背书 K2<"O qp_W
conditional offer 有条件要约 j{U?kW{o
conditional sale agreement 有条件售卖协议 9`81br+~
conditions of tender 投标章程 E4GtJ`{X
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》 Ds?
@LE|
conduct of business standard 业务操守准则 }9<pLk
Confidentiality Understandings 保密谅解文件 $DeHo"mg7m
confirmation letter 确认书 8e:J{EG~
confirmation of mail transfer 信汇证明书 3,=97Si=
Confirmation of Payment 已缴税证明书 F~2bCy[Z
confirmed letter of credit 保兑信用证 I{U7BZy
confirming bank 保兑银行 gE]6]L
confiscation order 没收令 -'r4@='6}
connected transaction 关连交易 :3J,t//c
consensus capitalism 共识资本主义 @9lV~,,U
conservative investor 保守投资者 9AO`Zk{/Ez
consideration 代价;对价;约因 ^^UT(nj
consideration issue [listing method] 代价发行〔上市方式〕 O%L]*vIr
consideration other than cash 现金以外的代价 VAX@'iZr
consignee 收货人;代售人 w{l}(:xPp
consignment 托运;寄售 uT:'Kkb!
consignor 付货人;托运人;寄售人 FD:3;nUY7
consolidated account 综合帐目 `>-fU<Q1
consolidated account expenditure 综合帐目开支 ]-h;gN
consolidated balance sheet 综合资产负债表 /N.xh
consolidated cash deficit 综合现金赤字 v1h\
6r'
consolidated cash surplus 综合现金盈余 mQdF+b1o
consolidated enterprises sectorial index 综合企业分类指数 r==d^
consolidated net earnings 综合净收益;综合净盈利 >W Tn4SW@
consolidated net profit 综合净利润;综合纯利 /.P9n9
consolidated policy 综合保单 9.u}<m
consolidated price 综合价格 4zyN>f|
consolidated profit and loss account 综合损益帐;综合损益表 blO(Th&
consolidated public sector expenditure 公营部门综合开支 LH/lnrN
consolidated revenue account 综合收入帐 |LhVANz
consolidated shareholders' fund 综合股东资金 {o1vv+i
consolidation of shares 股份合并 @oE^(
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 D1hy:KkAv]
consortium company 财团公司 g27 iE
consortium loan 银团贷款 )#S;H$@$
constant dollar figure 固定币值 q@k/"ee*?
constant market price 固定市价 }z%fQbw
constant price 固定价格 tQ =3Oa[u
constant price series 固定物价计算数列 K!W7a~
@
constant rate 固定比率 UMtnb:ek
constituent stock 成分股
ac
constitution 章程;组织章程 8J|2b; Vf
construction output 建造产出量 Nz/PAs7g6
constructive trust 法律构定信托 x*>@knP<-
consultant accountant 顾问会计师 Qw>~]d,Z
consultant's fee 顾问费 c12mT(+-
Consultation Paper on Proposed Regulation on Share Margin Financing skr dL.5
《监管股票按贷财务的建议谘询文件》 by07l5
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability uCkXzb9_z
《有关联交所检讨董事资格的程序的谘询文件》 e}l F#$
consumer behaviour 消费者行为 AXnRAW
Consumer Council 消费者委员会 CjR!dh1w_
consumer credit financing operation 消费者信贷业务 ^UU@7cSi|G
consumer demand 消费者需求 B xAyjA6
consumer durables 耐用消费品 {A^ 3<=|
consumer expenditure 消费开支 ` /
<y0H
consumer goods 消费品 |5il5UP
consumer market 消费市场 7v'aw"~
consumer price 消费物价 J9aqmQj('
Consumer Price Index [CPI] 消费物价指数 2{U5*\FhVX
Consumer Price Index (A) 甲类消费物价指数 co^bS;r
Consumer Price Index (B) 乙类消费物价指数 `qoRnG
Consumer Price Index Classification System 消费物价指数分类法 5&)T[Q X`
Consumer Price Index Report 《消费物价指数月报》 B&fH
FyK1n
Consumer Price Index series 消费物价指数系列 HSwC4y}
consumer price inflation 消费物价上涨 L%S(z)xX3
Consumer Representative Action Fund 消费者集体诉讼基金 -g n!8G1
consumer sentiment 消费意欲 2P35#QI[)
consumer spending 消费开支;消费支出 |L9p. q
consumption expenditure 消费开支 v9k\[E?
consumption pattern 消费模式 jk(tw-B
consumption product 消费产品 ?+)>JvWDz
consumption tax 消费税 r+TvC{
contango 交易延期费;延期交割费;期货溢价 aH/8&.JLi
contingencies warrant 紧急拨款令;应急支款授权书 ;Mw<{X-
contingency 应急费用;意外开支准备金 %f)%FN.S
contingency allowance 应急准备金 79&=MTM
contingency sum 应急费用;意外开支准备金 C#qF&n
contingent assets 或有资产 ._%8H
contingent debt 或有债权;待确定债务 Jb/VITqN4
contingent interest 待确定的权益 @LSfP
contingent liabilities 或有负债 ;t~Y>,
contingent profit 或有利润 "2 \},o9
contingent right 或有的权利 L"8Z5VHA&&
continue to hold a deposit 继续持有存款 hTc
:'vq
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 vVhSl$mW
continuing rent 连续租金 mzO5&h7
continuing trustee 留任受托人 @`mr|-Rp@
continuous licensing system 长期持牌制度 J]W?
Vvv
Continuous Net Settlement System [CNS System] 持续净额交收系统 hZIbN9)8A
contra account 对销帐户 L;\f^v(
contra flow 资金回流 Y{KN:|i.!
contra item 对销项目 v[~~q
contra transfer 对销转拨 D :)HKD.
contract 合约 FPb4VJ|xm
contract for difference 差价合约 lvOM1I
contract for service 服务合约 s4uZ >
contract for settlement 平仓合约 <) cJz
contract note 成交单据 &?@gCVNO,
contract of copartnery 合伙合约 ,NAwSmocVP
contract of indemnity 弥偿合约 U|
T}0
contract of insurance 保险合约 ^*G
UcQ$
contract of reinsurance 再保险合约 t5CJG '!ql
contract price 合约价格 .TeGA;
contracting party 订约人;立约人;缔约国 Skl:~'W.&|
contractual agreement 合约协议 5X PoQ^
contractual commitment 合约承担 5Lm-KohT'
contractual joint venture 合约式联营企业 ;.66phe
contractual mutual fund 合约互惠基金 :]icW^%
contractual right 合约权利 aH7@:=B
contractual savings fund 合约储蓄基金 G>edJPfQ
contributed surplus 实缴资本盈余 '7<^x>D|
contribution 出资;供款;捐款;分担款项 :jAsm[
contribution account 供款帐户 {3T&6 LA
contribution to gross domestic product 在本地生产总值中所占比率 z? Iu;X
contribution to investment 出资额 AvVPPEryal
contribution to pension fund 退休金供款 v65]$%F?
contributor 供款人;出资人;捐助人 lFp : F5
contributory 分担人 vYybQ&E/
contributory scheme 供款计划 FwE<_hq//
contrived cessation of business 有预谋的停业 v4qpE!W27~
control 控制权;控制;管制 #/"Tb^c9
control of a company 公司的控制权;公司控股权 C>Q|"Vf2
control of business 业务的控制权 %H[~V
f?d
controlled company 受控制公司 V~_6t{L
controller 控制人;控权人;会计长 Alv"D
controller of an authorized institution 认可机构控权人 c!kz wc(
controlling company 控股公司 `z^50Vh|
controlling interest 控制权益;控股权益 hwQrmVwvP
controlling officer 管制人员 mGpBj9jr1
controlling officer's report 管制人员报告 s"`Oj5
controlling shareholder 控股股东;持有控股权的股东 xyP0haE
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》 },=ORIB B:
conventional lending 传统放款;常规放款 ki'<qa
conversion 兑换;换算;转换〔证券〕 = R n
conversion factor 换算因数 RDU 'l^
conversion of stock 公债的转换 HBNX a
conversion rate 兑换率;换算率;转换价格〔证券〕 HXN. ,[
convertibility 可兑性;兑换性;自由兑换 vA{DF{S4
convertibility undertaking 兑换保证 }tW1\@
=
convertible 可兑换;可换股 !gL1
convertible currency 可兑换货币 G?^w
<
convertible debenture 可转换债权证
z5_jx&^Z
convertible loan stock 可转换股的债权股额 \j<aFOT(
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 : sG/
conveyance 转易;转易契;财产转让证书 ujn7DBE"
conveyance of property 财产转让 6P
T)
conveyance on sale 售卖转易契 a$EudD#+
conveyancing fee 业权转易费 r]'[qaP
conveyancing scale charges 物业转易收费标准 |.b&\
cooling-off period 冷静期 nf-6[dg
co-owner 共同拥有人;分权共有人 _aU
:[v*!
co-partner 共同合伙人 b\^1P;!'W
co-partnership 共同合伙 iL<FFN~{
Copenhagen Stock Exchange 哥本哈根证券交易所 uF ;8B]"
core capital 核心资本 }R~C<3u\2
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons g*-}9~
《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》 RT2&^9-
Core Principles for Effective Banking Supervision [Basle Committee] -
i{1h"
《有效监管银行业的主要原则》〔巴塞尔委员会〕 ac,<+y7A
cornering “夹仓”;轧空;囤积居奇 j*FpQiBoT
corporate borrower 借款公司;借款机构 i!G<sfL
corporate business 公司企业;公司业务 hXD`OlX
Corporate Communications Department [Stock Exchange of Hong Kong Limited] xouBBb=
企业传讯部〔香港联合交易所有限公司〕 b)>l7nOc
corporate customer 公司客户 <O41M\,
corporate dealer 公司交易商 "u'dd3!
Corporate Finance Division [Securities and Futures Commission] t]{, 7.S
企业融资部〔证券及期货事务监察委员会〕 u`XZtF<vf
Corporate Finance (D.T.C.) Limited 协联财务有限公司 "AlR%:]24~
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 _dc,}C
corporate governance 公司管治 S#0C^
corporate income tax 公司所得税 cpH*!*S
corporate investment adviser 公司投资顾问 M=fhRCUB
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 ('`mPD,
corporate plan 公司计划 ~(L&*/c
corporate practice 执业法团 *c(J4
corporate profits tax 公司利得税 s]HJcgI
corporate savings 公司储蓄 Gx|/
Jq
corporate service tax 公司服务税 #4AqWyp#f
corporate signature 法团的签名 " ;o,D
corporation 法团;公司 vos-[$
corporation bond 公司债券 ZSB;4 ?:h
corporation stock 公司股证;地方债券〔英国〕 .B!L+M< [
corporation tax 公司税 )7m.n%B!5V
correction phase of stock market 股市调整期 1`1Jn*|TI
Correctional Services Industries Suspense Account 惩教工业暂记帐 ?i\$U'2*z3
corrective affidavit 修正遗产申报誓章 "/x/]Qx2
correspondent bank 代理银行 EkOn Rm_hn
Cosmos Finance Limited 宇宙财务有限公司 dCWq~[[
cost 成本;费用;价格
T2t o!*T
cost centre 成本中心 SIzA0
cost competitiveness 成本竞争力 >?{>
!#1
cost control 成本控制;成本管理 orEb+
cost convention 原值成本法;成本惯例 o{7w&Pgs2
cost effectiveness 成本效益;经济效益 YCBUc<)
cost efficiency 成本效率 ;?gR ,AKZ
cost element 成本要素 G[ q<P
cost flow 成本流转 '<wZe.Q!
cost input 投入资金 kqCUr|M.P
cost management information system 成本管理资料系统 m.U&O=]5
cost of an asset 资产成本 5(DnE?}vo
cost of borrowing 借贷成本 rD>q/,X=\
cost of capital 资本成本;资金成本 /b{Ufo3v
cost of installation 安装费 i;67<f}-
cost of issue 招股费用;发行股份费用 =I$:-[(
cost of living 生活费用 j2|UuWU
cost of transmitting 传送费用 Iy2AJ|d.
cost overrun 成本超支 >SS97 9
cost price 成本价格 &qV_|f;
cost price structure 成本价格结构 ++}#pl8e
cost to the revenue 政府收入的损失;政府减少的收入 LfsOGC
cost-benefit analysis 成本效益分析 b~+\\,q}
cost-benefit study 成本效益研究 ,`( Qs7)Xx
cost-book company 以成本帐原则组成的公司 tY?evsVgz
cost-effectiveness analysis 成本效益分析 Zk #C!]=
costing 成本计算;成本计算法 }
ejc
costing and pricing policy 成本及定价政策 af/;D r@
costing exercise 成本计算工作 >;X^+JH!)
costing review 成本检讨 7 v(<<>
cost-of-living allowance 生活津贴 wHErF
#xo
cost-of-living index 生活指数;生活费用指数 Z.0mX#
cost-plus pricing 成本加成定价法 zQtx!k=
cost-push inflation 成本推动的通货膨胀 peU1
t:k?
cost-recovery basis 收回成本的原则 l 4cTN
@E
cost-related charges 依成本而定的收费 6
wD
cost-related fee 依成本而定的收费 Eqh&<]q
co-surety 共同担保人 f q*V76F
co-trustee 共同受托人 68!=`49r>
cotton futures 期棉 Z15b'^)?9
Council of SEHK 联交所理事会 4hV~
ir
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 ulXe;2
counterclaim 反申索 KkZ o|\V
counterfoil 联页〔收据〕;存根〔支票〕;票根 N4,!b_1
counter-guarantee 反担保 )eWg2w ]
counter-inflationary policy 反通货膨胀政策 t2z@"e
countersignature 副署签名;连署签名 ":^cb =
country debt provisioning 债务国坏帐准备 d\rs/ee
country of beneficial ownership 实益拥有国 ;hPo5uZQ
coupon 息票;赠券 ,,(BW7(
coupon rate 息票利率 SVT'fPm1M
cover 保证金;承保范围;补仓 QsPL^ Ny
cover note 临时保单 4!<