C: O@U?IF$
C;1PsSE+A
calendar year figure 历年数字 <3
@}Lj
call 催缴通知;认购期权 $7gB_o$zz
call deposit 通知存款;活期存款 I{.HO<$7D}
call loan 短期同业拆借;通知贷款 Uf,fX/:!
call margin 补仓;追加保证金 vX1uR]A[
call market 短期同业拆放市场 ,j;PRJ
call money 短期同业拆借;活期贷款 9$WJ"]
call option 认购期权;看涨期权 =v2%Vs\7k
call price 赎回价格;提前赎回价 +Takde%~
call warrant 认购认股权证;回购认股权证 #0y<a:}R
callable share 可收回股份;可兑付股份 c c G['7
called up share capital 已催缴股本 f>iuHR*EXB
Canadian Dollar [CAD] 加拿大元 7s>a2
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 :uCdq`SaQl
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 ?A=b6Um
cancellation price 取消费 tbj=~xYf
cap 上限 Z}Cqd?_')
capital 资本;资金 T nxKR$Hoh
Capital Accord 《资本协定》 ~@c-*
capital account 资本帐;非经常帐 g,lY ut
capital account commitment balance 资本帐承担额结余 v+q<BYq
Capital Adequacy Directive [CAD] 《资本充足指引》 hYt7kq!"
capital adequacy ratio [CAR] 资本充足比率 >S&U.
capital allowance 资本免税额 4\Di,PPu
capital alteration 资本变更 ?9?4p@
capital and liabilities ratio 资本负债比率 b;vNq
capital and liquidity requirement 资本与流动资金的规定 ]S/G\z
capital appreciation 资本增值 tjzA)/T,4
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 }OKL
z.5
capital assets 资本资产 hTS|_5b
capital at risk 风险资本 ]mkJw 3
capital base 资本基础;资金基础 r#h {$iW
capital charges 资本支出;资本费用 >[K?fJ$+
capital commitment 资本承担 $4j^1U`~)K
capital contribution certificate 出资证明书 .P/xs4
capital convergence 划一资本充足比率 +^Jwo)R'b
capital cost 资本成本;建设成本;建设费用 qe?Ggz3p.
capital cover 资本保证 mUwUs~PjA
capital deficit 资本亏绌;资本赤字 yjZ2 if
capital divided into shares 资本分成股份 D$pj#
capital element 资本因素;资本部分 7>je6*(K
capital equipment 资本设备 jb@\i@-
capital expenditure 资本开支;非经常开支 edN8-P(
capital expenses 资本费用 z-Hkz
capital financing 筹集资本;以非经常收入支付非经常开支的结算 >}]H;&
l
capital flow 资金流量
U1\MA6pXW
capital formation 资本形成;集资 HWtPLlNt
capital formation figure 资本组合数字 JLW$+62
capital fund 资本基金 K`+vfqX
capital gain 资本增益;资本增值 ?[SVqj2-
capital gains tax 资本增值税 &l^n4
capital goods 资本财货;资本货物 BR3mAF
capital grant 非经常补助金;非经常拨款;建设补助金 wixD\t59X
capital grant cycle 建设补助金周期 mTd<2Hy
capital injection 注入资本;注资 #eEvF
capital input 投入资本 g~R/3cm4
capital intensity 资本密集度 [t}):}~F|
capital intensive 资本密集 2]Fu
1
capital investment 资本投资 6Kht:WE
Capital Investment Fund 资本投资基金 hmzair3X
capital loss 资本损失 -Op@y2+c
capital maintenance 资本保值;资本保留 ABiC9[Q0
capital market 资本市场;资金市场 j;0ih_Z@4W
capital market instrument 资本市场票据 iPFL"v<#J
capital money 资本款项 M7p8^NL
capital money subject to a trust 信托财产资本 wO.B~`y
capital movement 资本流动 7 6*hc
capital nature 资本性质 m+$/DD^-zl
capital outlay 资本支出 "'aqb~j^
capital portion 资本部分 WB;J1TpM7
capital profit 资本利润 ,?w!5N;iRO
capital project 基本工程项目;非经常开支项目 1Zq
capital receipt 资本收入 $~hdm$
capital redemption 资本赎回 E3tj/4:L
capital redemption business 资本赎回业务 '}zT1F*
p=
capital redemption contract 资本赎回合约 r`>~Lp`
capital redemption reserve 资本赎回储备 J[+Tj@n'
capital reduction 资本减缩;减资 TAAR'Jz S
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] a@k.$
股本削减计划〔香港联合交易所有限公司〕 2VMX:&3 5J
capital repayment 偿还资本 lxOqs:b
capital reserve 资本储备;后备资本 U,ELqi \
capital revenue 资本收益;非经常收入 %JaE4&
capital spending 资本开支;资本支出;非经常开支 8>v7v&Bh|
capital stock 股本 mS7E_A8
capital stock subscription 认缴股本;认购股本 wy\o*P9mG)
capital subsidy 建设津贴;基本建设津贴 ]-rczl|o
capital subvention 非经常资助金 EFNdiv$wF
capital sum 资本额 wLSjXpP8
capital tax 资本税 }!knU3J
capital transfer tax 资本转移税 G4);/#
capital turnover 资本周转率 5F03y`@ u
capital value 资本价值 `E%(pjG
capital works project 基本工程项目 w*2^/zh
Capital Works Reserve Fund 基本工程储备基金 +DxifXtB
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 *vXDuhQ
capitalization 资本化;资本总额 1l~.R#W G&
capitalization of interest 利息化作本金 PIpWa$b
capitalized interest 化作本金的利息 rJp?d9B
capitalized loan 转作资本的贷款 CH#kvR2
capitalized value 资本还原值;资本化价值 ZK!4>OuH`
capitation grant 按人计算的补助金 y8D 8Y8B
captive insurance business 专属自保保险业务 >+f'!*%7He
car insurance 汽车保险 F]Pul|.l
Caribbean Development Bank 加勒比开发银行 h+
TB]
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] K9}jR@jy$
意大利嘉利堡银行 -YAO3
cartel 同业联盟;卡特尔 n4XMN\:g{
cartelized rates system 联营式利率制度 ?9,YVylg
cash 现金;现款 'iGMn_&
cash accounting system 现金会计制度 W=M<
c@
cash acquisition 以现金投资所得的资产 P69>gBZYD
cash allowance 现金津贴 b/G8Mr
cash assets 现金资产 D~7%};D[
cash at bank 银行现金;银行存款 y#nSk%"t"
cash balance 现金结余 w0\4Wa
cash basis 现金收付制;收付实现制 n<+~ zQ
cash basis accounting 现金收付制会计;收付实现制会计 iF+S%aPd#
cash bonus 现金红利 M Yu?&}%^
cash book 现金出纳帐;现金簿 dvxf lLd @
cash client 现金客户 %!D_q~"H
cash commission rebate 现金回佣 >Ziy1Dp
cash compensation 现金补偿 6J]~A0vsi}
cash contribution 现金承担额;现金分担额 89ZDOji?O
cash cost 直接费用;现金成本 i"KL;t[1
cash coupon 现金礼券 e ^-3etx
cash credit 现金信贷 ul}4p{ m[
cash deficit 现金赤字 ^Y#@$c
cash deposit and withdrawal 现金收支 tvK rc
cash disbursement journal 现金支出日记簿 ,%.:g65%
cash disbursement slip 现金支出传票;现金支出单 d7\k gh
cash flow 现金流量;银根 ;q'DGzh
cash flow lending 流动现金放款;无抵押融资 KgL<}=S
cash flow statement 现金流量表;现金流动表 5=Zp%[#
cash flow surplus 现金流量盈余 L>i<dD{
cash in hand 库存现金;手头现金 0>8ZN!@K
cash in till 备用现金 :R{x]sv
cash in transit 运送中现金;在运现金 u;QH8LK
cash input 投入现金 b ^+Fs
cash input figure 现金投入数字 ,q/tyGj
cash limit 现金支出限额;现金限额 G)4ZK#wz
cash margin 现金保证金 ;}$Z
80
cash market 现货市场;现金交易市场 k`{RXx
cash offer 现金要约;现金补偿额 .59KE]u
cash payment 现金付款;现金支付 o8iig5bp
cash position 现金头寸 oPp!*$V
cash price 现金价格 ZKZl>dDuh
cash receipts journal 现金收入日记簿 Bi$
0{V Z8
cash receiving slip 现金收入传票;现金收入单 HIQ]"Hl
cash settlement 现金结算 Dg1kbO=2
cash surplus 现金盈余 :Xh_$4~^Y
cash with order 订货付现;凭票即付 Q|6Ls$'$
cashier's order 银行本票 =I
%g;YK
cashier's order outstanding 未承兑的银行本票 z0=Rp0_W
cash-limited subhead 有现金支出限额的分目 >2FAi.,
cash-sweep 现金彩票活动 +.XZK3
casual client “散客”;“散户” Ks9FnDm8
CCASS Depository 中央结算系统证券存管处 j\%?<2dj=
CCIC Finance Limited 中芝兴业财务有限公司 1y_fQ+\2A
cedant 分出者 *vRNG 3D/
ceding company 分出公司 dxk;@Tz
ceding insurer 分出保险人 0EcC
ceiling 上限 t$ACQ*O
ceiling price 最高限价 tCd{G
c
central bank 中央银行 5@GD} oAn6
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 3w[<cq.!
central banking 中央银行业务 bEoB;]
central banking function 中央银行职能 />2A<{6\=P
Central Clearing and Custodian System 中央结算及托管系统 ~W]#9&yQ
Central Clearing and Depository System 中央结算及存管系统 \ 9[NH/.Z{
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 HTR "mQ
central clearing house 中央结算所 GMVC&^
central clearing system 中央结算制度;集体交收系统 byEvc[/>Ys
central custody system 中央托管系统 2V#c[%vI
central depository 中央存管处 d08`42Z69
central depository system 中央证券存管制度 Tb5$
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 r\4*\
central rate 中央汇率;中心汇率 OL,/-;z6
Central Registration Hong Kong Limited 香港中央证券登记有限公司 7yc9`j}]
Central Tender Board 中央投标委员会 *%P>x}6w3
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 [8B
tIv
centralized budgetary and payments system 集中预算及支付制度 pCB
5wB
centred 12-month moving average 十二个月定位移动平均数 :w?:WH?2L
certificate of approval 批准证明书 5bu[}mJ
certificate of beneficial entitlement to property 资产权益证书 .5jnKU8NF
certificate of compliance 合格证明书;合约完成证明书 >X-ed
certificate of deposit [CD] 存款证 $.suu^>^w
certificate of exemption from estate duty 豁免遗产税证明书 )nf=eU4|
certificate of incorporation 公司注册证书;法团注册证书 ;:#?~%7>
certificate of incorporation of registered trustees 注册受托人法团证书 oi33{#%t
certificate of indebtedness [CI] 负债证明书 b#?ai3E
certificate of insurance 保险证书 Nb|3?c_
certificate of interest 权益证明书;息票 X|lElN
certificate of means 资产证明书 +0oyt?
certificate of participation 参与证明书 R=#q"9qz
certificate of payment of profits tax 缴付利得税证明书 -6hu31W
certificate of preference 特惠税证 ~u O:tL
certificate of rateable value 应课差饷租值证明书 Tx|SAa=V
certificate of registration 登记证书;注册证明书 v^y}lT
certificate of satisfaction 清偿证明书 XvfcPI6
certificate of transfer 转让证明书 7eaA]y~H
certificate to bearer 不记名证明书 tEpIyC
certification 核证 1kz9>;Ud6
certification fee 核证费 N (:E K
certified cheque 经银行证明可兑现的支票 XwHu:v'=
certified public accountant [CPA] 执业会计师 WI*^+E&=*
certified statement 经证明的报表 c%xED%X9
cessation of business 停业 lOWB^uS%
cession 分保 9^#zxmH)
C.F. Finance Company Limited 浙一财务有限公司 pXpLL_
chance 机会;中彩机会 XwKZv0ub
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 kuKnJWv
change of domicile 迁册 tu?Z@W/
change to estimates 修订预算 -Fp!w "=T
change to the approved estimates of expenditure 核准开支预算的变动 oP43 NN~
charge 费用;押记;抵押 :Ul'(@
charge number 税单号码 PsF- 9&_
charge on assets 资产的征税 @1J51< x
charge upon general revenue 从政府一般收入中拨款支付 FOlA* U4U
chargeable 可予征收;应课税的 yi
AG'[
chargeable agreement for sale 可予征收印花税的买卖协议 -@gJqoo>
chargeable income 应课税入息 1`2);b{@
chargeable normal trading receipt 应课税的一般营业收入 rE
bx%u7Q
chargeable profit 应课税利润 @&i#S}%/
chargeable to tax 应课税 ,Do$`yO+
charged to... 记入……帐目 ,N))=/
chargee 承押记人 6\)8mK
charge-holder 受押人 $~w@0Yl
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 xy-$v
charging order 押记令 yP<:iCY
chargor's right 押记人的权利 G>_42Rp
charitable donation 慈善捐款 (d5vH)+A
charitable trust 慈善信托 pR@GvweA
charity property 慈善财产 -6em*$k^
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 @Le ^- v4
charter 章程;特许权 n !CP_
charter of incorporation 成立章程 t9$AvE#a!=
chartered accountant 特许会计师 ]sm0E@ 1
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 ?C#F?N0
Chartered Institute of Public Finance and Accountancy [United Kingdom] cW~6@&zp
特许公共财政及会计学会〔英国〕 BW;=i.
charterer 承租人 (TbB?X}
Chase Manhattan Asia Limited 美国大通亚洲有限公司 ||*&g2Y
Chase Manhattan Bank 美国大通银行 UL@5*uiX
chattels 实产 L_.xr
?
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 R.T?ZF
Che Hsing Finance Company Limited 浙兴财务有限公司 ki*79d"$
check-and-balance system 制约平衡制度 QvK]<HEr
Chekiang First Bank Limited 浙江第一银行 DS[l,x
cheque 支票 x]%4M\T``
Chiao Yue Finance Company Limited 侨裕财务有限公司 ,,wyydG
Chiba Bank, Ltd. 千叶银行 npG+#z
Chicago Board of Options Exchange 芝加哥期权交易所 ]'1N_m]?
Chicago Board of Trade 芝加哥交易所 r=P$iG'&
Chicago Mercantile Exchange 芝加哥商品交易所 9`gGsC
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 om*tdG
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 $Kw"5cm
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 tx|"v|&e2
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 mAYr<=
child allowance 子女免税额 X"qbB4(I
China & South Sea Bank Limited 中南银行 !5'
8a5
China Affairs Committee [Hong Kong Futures Exchange Limited] I")"s
中国事务委员会〔香港期货交易所有限公司〕 @$b+~X)7
China concept stock 中国概念股 &]"_pc/>m
China Construction Bank 中国建设银行 go%X%Os]
China Development Division [Stock Exchange of Hong Kong Limited] 79c 9+
中国发展科〔香港联合交易所有限公司〕 <'4!G"_EP
China Economic News 《中国经济新闻》 ^RFmRn
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 v%l|S{>(
China State Bank Limited 国华商业银行 +hKPOFa'
Chinatrust Commercial Bank, Limited 中国信托商业银行 fAY2V%Rft
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 [ ;3EzZL
Chinese Bankers Club, Hong Kong 香港银行华员会 jQK2<-HZ3
Chinese Banks' Association 香港华商银行公会 0t:|l@zB
Chinese Gold and Silver Exchange Society 金银业贸易场 v^lm8/}NO
Chinese New Year bonus 年奖;年终花红 ''\cBM!
chit fund 银会 1
Q0Yer
Chiyu Banking Corporation Limited 集友银行有限公司 .>gU
9A(Nk
Chiyu Finance Company Limited 集友财务有限公司 hF=V
?\
Cho Hung Finance Limited 朝兴金融有限公司 qS/71Kv'
choses in action 无形动产;据法权产 I}g|n0o
chronological book 序时帐簿 GD6'R"tJ
Chubu Securities Finance Company 中部证券金融公司 <g|nmu)o$
Chung Khiaw Bank Limited 崇侨银行 9 (FcA5Y
Chung Nan Finance Company Limited 中南财务有限公司 qdkTg: QJ,
Chuo Trust & Banking Co., Ltd. 中央信托银行 M;Mdz[Q
Chuo Trust Asia Limited 中央信托亚洲有限公司 ETH#IM8J
Citibank, N.A. 万国宝通银行 sJYKt
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 BGh8 \2
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 WX[dM
}L
Citicorp International Limited 万国宝通国际有限公司 1WA""yb
civil debt 民事债项 EK- bvZ
Civil Service Pension Reserve Fund 公务员退休金储备基金 l`5}i|4KTW
claim 申索;索偿;债权 MS*Mem,
claim equalization fund 申索平衡基金 Q&U= jX
claim for refund of property tax 申请发还物业税 DRBYH(
claim of debt 债权申索 i]^*J1a
claim on bank 对银行的债权 vsr~[d=
claim to dividend 摊还债款申索 aY1#K6(y
claimant 申索人;索偿人 j|$y)FBX
claims statistics 申索统计数字 Lw2YP[CR
class of insurance business 保险业务类别 :EldP,s#x%
class of property 财产类别 ,9l!fT?iH
claw-back 递减率 '$L= sH5
clearance cost 清拆成本 YWBP'Mo
clearing 结算;票据交换;清算 BKP!+V/
clearing account 结算帐户 2QuypVC ]
clearing and settlement system 结算和交收系统 |#khwH
clearing balance 结算差额 )mo|.L0
clearing bank 结算银行 MgK(gL/&[
clearing cheque 交换支票 [#@p{[ ?r
clearing house 结算所;票据交换所 [ Xo
J7
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 gu.))3D9
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 *.;}OX^X
clearing member 结算会员 q&Ua(I
Clearing Members' Fund 结算会员基金 ~zOU/8n
,F
clearing participant 结算参与者 qI%9MI;BV
clearing rebate 结算费用的回佣
$;`2^L
Clearing Rules [SEHK Options Clearing House Limited] 8'_
]gfF
《结算规则》〔联交所期权结算所有限公司〕 I8pxo7(-
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 Yr(f iI
Clerk to the Board of Review 税务上诉委员会书记 s].Cx4VQ
client 客户;委托人;当事人 93p9?4;n-
client agreement 客户协议 RkXLE"G'
client confidentiality 客户保密的责任 !\|@{UJk/
client money 客户款项 apWrcaj
client statement 客户结单 @Oc}\Rg
clients fund 客户资金 N|#x9mE
close 结算;收市;收盘 V9 t:JY
close a position 平仓;轧平头寸 ojs/yjvx
close company 股份不公开的公司 E":":AC#
close higher 收市时价位较高 k}a!lI:
close lower 收市时价位较低 ?B31t9
close mixed 收市时荣辱互见 O7_NXfh|
close of exchange 交易所停市 UtW3KvJ#=
close of financial year 财政年度终结 #(}_2x5
close out 平仓 o>k-~v7
close out a long position 平长仓 u^eC
close out a short position 平空仓 _"e(
^yiK
close steady 收市时价格稳定 _xwfz]lb+
close the gap 弥补差距 <qj@waKw4
closed position 平仓 KqIe8bi^G
closed-end investment corporation 股份固定的投资公司 gRd1(S
close-out price 抛售价格 7^}Z%c
closing account 决算帐户 ea;c\84_N
closing balance 期终结余;收市结余 Tf]VcEF
closing price 收市价;收盘价 I)4|?tb?
closing quotation 收市价;收市行情 z&G3&?Z
closing rate 收市汇价;收盘汇率 v?' k)B
closing transaction 平仓交易 |8?{JKsg
clothing levy 成衣税 u6&Ixi/s'
club deposit 零存整付存款 j:<T<8.o
Code of Aid 《资助则例》 sU3V)7"
Code of Banking Practice 《银行营运守则》 Yy:sZJ
Code of Best Practice [Stock Exchange of Hong Kong Limited] =|zyi|
《最佳应用守则》〔香港联合交易所有限公司〕 us *l+Jw,m
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〕 K?<Odw'k
Code of Conduct for Persons Registered with the Securities and Futures Commission ov.rHVeI
《证券及期货事务监察委员会注册人操守准则》 L7'X7WYf&
code of practice 实务守则;经营守则;执业守则 46JP1
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 \}&w/.T
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 dufHd
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 F,$$N>
Code on Pooled Retirement Funds 《集资退休基金守则》 AyXKhj#Ml
Code on Share Repurchases [Share Repurchase Code] 5N}|VGN
《公司购回本身股份守则》〔《股份购回守则》〕 0
#;
s{7k
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕
d~s-;T
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 {*
_ W
co-debtor 共同债务人 uPD_s[
co-financing scheme 共同融资计划 \nt'I;f
cognizance 证明令 WED7]2>
coin 硬币 gM]/Y6*$b
coin replacement programme 硬币取缔计划 \FX3=WW
coin set 套装硬币 ^g"6p#S=n
coinage 硬币 ]o[HH_`s@
Coinage Security Fund 硬币发行基金 Wl"fh_
cold call 主动与准客户接触 ag4^y&
collapse in prices 价格下泻;价格下挫;价格暴跌 6m<9^NT
collateral 抵押品 zT 40,rk
collateral bond 担保债券 w0OK.fj
collateral loan 抵押贷款 lcLxqnv
collateral security 附属抵押品 m/c~2?-;
collection 征收;收取 T>?1+mruM
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 Eu_0n6J
collection of betting duty 收取博彩税 C/#/F#C
Collection Office [Inland Revenue Department] 收税处〔税务局〕 4h@of'
collective consumption 集体消费 g5]DA.&(
Collector 收税主任 *\5H\s9<
Collector of Rates 差饷征收官 438>)=
Collector of Stamp Revenue 印花税署署长 _e^V\O>
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 C'"6@-~
combined surplus 合并盈余 5{=MUU=
combined visible and invisible trade account 有形及无形贸易合并帐目 gU$3Y#R
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 +PD5pr
commemoration coin 具纪念性的硬币 XX;%:?n
commencement of winding-up 清盘开始 m=y)i]=1
commerce and industry sub-index 工商分类指数 ?|F;x"
commercial activity 商业活动 3Q6#m3AWY
commercial bank 商业银行 _dY}86{
Commercial Bank Act of Norway 《挪威商业银行法》 !kYmrj**
Commercial Banks Law 《商业银行法》 'Pn`V{a
commercial borrowing 商业借款 D7oV&vXg
Commercial Code of Japan 《日本商法》 Eu}A{[^\
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 7~g0{W>Zm
commercial invoice 商业发票 8XE0 p7
commercial letter of credit 商业信用证 $a]dxRkz
commercial loan 商业贷款;商业放款 sVf7g?
commercial paper 商业票据 r F-yD1
commercial paper market 商业票据市场 e6/} M3B
commercial registry 商业登记处 3<SC`6'?
commercial return 商业回报 m)2U-3*iX
commercial sale 商业销售 -M9
4 F
commercialization 商品化 ?q6eV~P
commercially viable 具商业利益;有利可图 %iML??S
Commerzbank AG 西德商业银行 ~nlY8B(
commission 佣金;委员会 &wvv5Vd
Commission des Operations de Bourse of France 法国证券事务监察委员会 AY]nc#zz
commission house 佣金行;代办行 "R]K!GUU
commission payable 须付的佣金 `hhG^O_
commission rebate 佣金回扣 u-<s@^YG
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 L~zet-3UNf
Commissioner of Banking 银行监理专员〔银监专员〕 6ns_4,
e
Commissioner of Estate Duty 遗产税署署长 a&PZ7!PZv
Commissioner of Inland Revenue 税务局局长 ~-zC8._w3r
Commissioner of Insurance 保险业监理专员 b s*Z{R
Commissioner of Rating and Valuation 差饷物业估价署署长 43fA;Uc{Y`
commitment 承担;已承担的开支;承担额;承担项目 CbQ%[x9|
commitment fee 承诺费 @5ybBh]
Committee of the Hong Kong Association of Banks 香港银行公会委员会 )FCqYCfk
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 n(MEG'9}
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 I!bZ-16X
Committee on Payment System [Hong Kong Monetary Authority] y2>]gX5
支付系统委员会〔香港金融管理局〕 7u(i4O&
k
Committee on Unit Trusts [Securities and Futures Commission] &ICO{#v5
单位信托委员会〔证券及期货事务监察委员会〕 lDXH<W?
Commodities Dealers' Deposit Fund 商品交易商按金基金 %;gWl1&5
Commodities Trading Commission 商品交易事务监察委员会 Lr &tpB<
commodity 商品 ]y$C6iUY*
commodity classification 商品分类法 1jb@nxRjO
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 f#+ h_1#
commodity dealer 商品交易商 /+7L`KPD
commodity exchange 商品交易所 Cm>F5$l{
Commodity Exchange Compensation Fund 商品交易所赔偿基金 "+60B0>sc
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 ^u74WN
commodity flow method 商品流动法;商品流通法 =+WFx3/
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 'r0gqtB
commodity futures contract 商品期货合约 }2{#=Elh
commodity market 商品市场 XUHY.M
commodity tax 商品税 _Fjv.VQ,
commodity trading adviser 商品交易顾问 >aK&T"
commodity trading adviser's representative 商品交易顾问代表 Q.yoxq
commodity trading advisory contract 商品交易顾问合约 BcWReyO<M
commodity warrant 商品期权证 >oNs_{
commodity-based investment 以商品为基础的投资 w5Z3e^g
common fund 共同基金 gsH_pG-jU
common property 分权共有财产 CaMG$X&O
common share 普通股 VP&lWPA}\$
common stock 普通股 }#M|3h;q9+
Commonwealth Bank of Australia 澳洲联邦银行 TjdY Ck]'
Commonwealth Development Corporation 英联邦发展公司 fE iEy%o
Commonwealth Finance Ministers Conference 英联邦财长会议 xg&vZzcl
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 :|TBsd|/x
Commonwealth income tax 英联邦入息税 $+j)
Commonwealth Preference 英联邦特惠制 a{=~#u8
communal property 公有财产;公有产业 6]*qx5m`<l
communication expenses 通讯费用 (@9-"W
Community Preference 欧共体特惠制 `x3c},'@k
commutation of pension 退休金的折算 &~EOM
commuted gratuity 折算酬金 |V5H(2/nk
commuted pension gratuity 经折算的退休酬金 aDESO5
Companies Act [United Kingdom] 《公司法令》〔英国〕 O!jCQ{ T
Companies Handbook 《上市公司手册》 :n4x}%
companies inspector 公司检查员 gB#t"s)
Companies Liquidation Account 公司清盘帐户 jLg4_N1SD
Companies Ordinance: Information to be Included in a Rights Issue Prospectus G.8ZISN/
《公司条例:供股章程须载有的资料》 W:G*t4i
Companies Ordinance: Information to be Included in Prospectuses Regarding the Valuation of Land and Buildings 《公司条例:招股章程须载列有关土地或建筑物的评估的资料》 R<U<Y'Y
Companies Registration Officer 公司注册主任 -q27N^A0
Companies Registry 公司注册处 Ym6[~=~EK
Companies Registry Trading Fund 公司注册处营运基金 |BR&p)7)
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 ~yV0SpL
Company Formation and Enforcement Division [Companies Registry] SV >EB;<
公司成立及条例执行部〔公司注册处〕 n@f@-d$m\<
company in which the public are substantially interested 由公众拥有相当权益的公司 RY&~{yl$"1
company limited by guarantee 担保有限公司 5{UGSz 1
company limited by shares 股份有限公司 GzX@Av$
company register 公司登记册 tFCeE=4%
company registration fee 公司注册费 MG|NH0k
company with limited liability 有限法律责任的公司 nBd;d}LD
company's memorandum 公司组织章程 "cZ.86gG`:
company's reserve 公司储备 #+$z`C`
comparative advantage 比较优势;比较利益 y!j1xnzki
compensation 补偿金;赔偿 C|+5F,D
Compensation Committee [Stock Exchange of Hong Kong Limited] 4I$#R
赔偿委员会〔香港联合交易所有限公司〕 _#I0m(
compensation from insurance 保险赔偿 8oK30?
compensation fund 赔偿基金 e5dw q
compensation fund levy 赔偿基金征费 xYbF76B
compensation rate 补偿率 rBaK$Ut
Compensation Review Committee 赔偿检讨委员会 6k-]2,\#
compensation scheme 赔偿计划 n:{yri+
compensation trade 补偿贸易 gg =z.`}
compensation value 补偿值 98l#+4+
compensatory payment 补偿付款 '`n\YO.N
competition and pricing strategy 竞争与定价策略 U}NNbGQj
competitive edge 竞争优势 >i'3\
competitive price 具竞争力的价格 l\H9Io3
competitive tender 竞争性投标 Z=ho7i
Compliance Committee [Stock Exchange of Hong Kong Limited] Z(#a-_g
监察委员会〔香港联合交易所有限公司〕 Rh39x-`Z
component of expenditure 开支组成部分 aX!J0&3
Composite Consumer Price Index 综合消费物价指数 (q
utgnW
composite index 综合指数 )57OZ
composite rating 综合评级 9E+^FZ e
composite return form 综合报税表 !HFwQGP.Y
Composite Securities and Futures Bill 《证券及期货综合条例草案》 7J\I%r
composite tax return 综合报税表 H|P.q{(G
composition 组合成分;债务重整协议 wx<DzC
composition of earnings 收益组合成分 [e (-
compound increase 复合增加率;复合增长率 bR.T94-8y
compound interest 复利 No I=t
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 jd#{66:
comprador note 买办票据 @E1N9 S?>
comprador order 买办付款令票 ,MdCeA%`
comprehensive income tax 综合所得税 v+Hu=RZE
comptroller 审计主任 r*$KF!-dg
compulsory liquidation 强制清盘 %gN8-~$1
compulsory winding-up 强制清盘 mR@iGl\\
computation 计算;计算表 Z# 1Qj9
computational procedure 计算方法 'Z';$N ]
computer audit programme 电脑审计程序;电脑核数程序 ~Oolm_+{}
concentrated position 集中持仓量 o9JJ_-O"
concentration risk 资金集中风险;集中融资风险 }a8N!g
concept stock 概念股 r3|vu"Uei
concession 特许权;宽减措施;优惠 r]TeR$NJ
concession contract 特许经营权合约 mIOx)`$
concessionary rate 优惠率 ~yci2{
concordat 协定;契约;国际监管条约 cOIshT1
condition 条件 zZkwfF
conditional endorsement 附有条件的背书 qk+:p]2
conditional offer 有条件要约 `":< ]lj
conditional sale agreement 有条件售卖协议 FJ/kumq
conditions of tender 投标章程 % 30&6 "
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》 ]F,5Oh :OY
conduct of business standard 业务操守准则 nfd^'}$]
Confidentiality Understandings 保密谅解文件 Hc}(+wQN%
confirmation letter 确认书 #;+GNF}0mG
confirmation of mail transfer 信汇证明书 Bdf3@sbM]
Confirmation of Payment 已缴税证明书 NVP~`sxiZ
confirmed letter of credit 保兑信用证 07n=H~yU
confirming bank 保兑银行 W Qe>1
confiscation order 没收令 5'@}8W3b
connected transaction 关连交易 U<Ag=vsZE
consensus capitalism 共识资本主义 (ue;O~
conservative investor 保守投资者 (xMAo;s_
consideration 代价;对价;约因 'Kl} y,
consideration issue [listing method] 代价发行〔上市方式〕 7z`)1^M
consideration other than cash 现金以外的代价 {whR/rX`
consignee 收货人;代售人 HyZh27PE
consignment 托运;寄售 ofsua?lSe
consignor 付货人;托运人;寄售人 d^4!=^HN
consolidated account 综合帐目 8g$pfHt|e
consolidated account expenditure 综合帐目开支 :0r@o:H
consolidated balance sheet 综合资产负债表 gmt`_Dpm$
consolidated cash deficit 综合现金赤字 Tk)y*y
consolidated cash surplus 综合现金盈余 pX"f "
consolidated enterprises sectorial index 综合企业分类指数 .^uNzN~
consolidated net earnings 综合净收益;综合净盈利 k: D<Q
consolidated net profit 综合净利润;综合纯利 po!0j+ r3
consolidated policy 综合保单 L\!Pa+Iod
consolidated price 综合价格 }{HlY?S
consolidated profit and loss account 综合损益帐;综合损益表 wTqgH@rGtR
consolidated public sector expenditure 公营部门综合开支 x]w%?BlS
consolidated revenue account 综合收入帐 G$WMW@fy
consolidated shareholders' fund 综合股东资金 A=>%KQc?
consolidation of shares 股份合并 dQTJC
%]O
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 H&l/o
consortium company 财团公司 S9-FKjU
consortium loan 银团贷款 .-uH ax0
constant dollar figure 固定币值 pFhznH{0
constant market price 固定市价 ;=aj)lemCr
constant price 固定价格 _A1r6
constant price series 固定物价计算数列 1#6c
sZW5
constant rate 固定比率 :D;BA
constituent stock 成分股 EQ\/I(
=l
constitution 章程;组织章程 624l5}@:
construction output 建造产出量 ELPzqBI
constructive trust 法律构定信托 wm_xH_{F
consultant accountant 顾问会计师 OUQySac
consultant's fee 顾问费 0;KjP?5
Consultation Paper on Proposed Regulation on Share Margin Financing 1)w^.8f
《监管股票按贷财务的建议谘询文件》 `|+!H.3
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability Zg_ fec~6q
《有关联交所检讨董事资格的程序的谘询文件》 m>DBO|`
consumer behaviour 消费者行为 DOyYy~Q
Consumer Council 消费者委员会 v:|_!+g:
consumer credit financing operation 消费者信贷业务 )$XcO]
consumer demand 消费者需求 PS**d$ S
consumer durables 耐用消费品 ?31#:Mg6g+
consumer expenditure 消费开支 7
wH9w
consumer goods 消费品 /c6:B5G
consumer market 消费市场 ^|gD;OED7O
consumer price 消费物价 Sjv_% C$
Consumer Price Index [CPI] 消费物价指数 BRyrdt*_e
Consumer Price Index (A) 甲类消费物价指数 tP^2NTs%]
Consumer Price Index (B) 乙类消费物价指数 Z0 @P1
Consumer Price Index Classification System 消费物价指数分类法 S8 .1%sw
Consumer Price Index Report 《消费物价指数月报》 yp9vgUs
Consumer Price Index series 消费物价指数系列 =~15q=XY0
consumer price inflation 消费物价上涨 '9.L5*wh]
Consumer Representative Action Fund 消费者集体诉讼基金 !W^P|:Qt
consumer sentiment 消费意欲 ~x4]^XS
consumer spending 消费开支;消费支出 5LM Ay"
consumption expenditure 消费开支 bdbTK8-
consumption pattern 消费模式 t}w<xe
consumption product 消费产品 b9X"p*'p
consumption tax 消费税 b8@?fC+tm
contango 交易延期费;延期交割费;期货溢价 gwO]U=Y
contingencies warrant 紧急拨款令;应急支款授权书 +~Wg@
contingency 应急费用;意外开支准备金 m - ]E|
contingency allowance 应急准备金 $MhfGMk!'
contingency sum 应急费用;意外开支准备金 O4t0 VL$
contingent assets 或有资产 K+|G9
contingent debt 或有债权;待确定债务 lsq\CavbM
contingent interest 待确定的权益 L.X"wIs^
contingent liabilities 或有负债 8Mg wXH
contingent profit 或有利润 SI\
O>a9{
contingent right 或有的权利 21_sg f?
continue to hold a deposit 继续持有存款 &!N9.e:-]
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 %0&59q]LM
continuing rent 连续租金 J;wDvt]]1
continuing trustee 留任受托人 M-7^\wXTA
continuous licensing system 长期持牌制度 @^R6}qJ
Continuous Net Settlement System [CNS System] 持续净额交收系统 NAg m?d
contra account 对销帐户 ecvQEK2L
contra flow 资金回流 ;iq H:wO
contra item 对销项目 { 0?^ $R8j
contra transfer 对销转拨 ON [F
contract 合约 #l 7(WG
contract for difference 差价合约 !A":L0[7n
contract for service 服务合约 &Zy%Zz
contract for settlement 平仓合约 rJtpTV@.
contract note 成交单据 s`#g<_ {X
contract of copartnery 合伙合约 jEu-CU#:
contract of indemnity 弥偿合约 o&-D[|E|
contract of insurance 保险合约 pm` f?Py
contract of reinsurance 再保险合约 oDW)2*8yF
contract price 合约价格 SJ*qgI?}T
contracting party 订约人;立约人;缔约国 \l-JU
contractual agreement 合约协议 ;T hn C>U
contractual commitment 合约承担 B5v5D[ o5
contractual joint venture 合约式联营企业 @5}(Y( @
contractual mutual fund 合约互惠基金 rUn1*KWbE
contractual right 合约权利 $-AG$1
contractual savings fund 合约储蓄基金 ^J~5k,7jX
contributed surplus 实缴资本盈余 L+K,Y:D!W
contribution 出资;供款;捐款;分担款项 Tji* \<?
contribution account 供款帐户 NWue;u^
contribution to gross domestic product 在本地生产总值中所占比率 ze"`5z26|
contribution to investment 出资额 lq}m0}9<
contribution to pension fund 退休金供款 _kEU=)Xe
contributor 供款人;出资人;捐助人 me@k~!e"z
contributory 分担人 ?'I-_9u
contributory scheme 供款计划 BK]5g[
contrived cessation of business 有预谋的停业 ,eSII2,r4
control 控制权;控制;管制 ,,8'29yEq
control of a company 公司的控制权;公司控股权 bt'lT
control of business 业务的控制权 tZ>'tE
controlled company 受控制公司
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controller 控制人;控权人;会计长 H"NBjVRU%
controller of an authorized institution 认可机构控权人 xcE2hK/+
controlling company 控股公司 M.qE$
controlling interest 控制权益;控股权益 ?+_Y!*J2b
controlling officer 管制人员 SDu%rr7sQ
controlling officer's report 管制人员报告 rczwxWK
controlling shareholder 控股股东;持有控股权的股东 !,<rW<&;
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》 f D<0V
conventional lending 传统放款;常规放款 A= 96N@m6
conversion 兑换;换算;转换〔证券〕 +k;][VC[O
conversion factor 换算因数 zD@RW<M
conversion of stock 公债的转换 NjFlV(XT}
conversion rate 兑换率;换算率;转换价格〔证券〕 o)WzZ,\F^J
convertibility 可兑性;兑换性;自由兑换 HuLvMYF
convertibility undertaking 兑换保证 AGhr(\j
convertible 可兑换;可换股 R!>l7p/|H)
convertible currency 可兑换货币 Y>2oU`ly,
convertible debenture 可转换债权证 QCJf
convertible loan stock 可转换股的债权股额 h^v+d*R
N
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 E3V_qT8
conveyance 转易;转易契;财产转让证书 ^6@6BYf)
conveyance of property 财产转让 ;iA$yw:
conveyance on sale 售卖转易契 n#PXMD*
conveyancing fee 业权转易费 Ug#EAV<m
conveyancing scale charges 物业转易收费标准 L_5o7~`0
cooling-off period 冷静期 yk0^m/=C(
co-owner 共同拥有人;分权共有人 T_ j0*A$
co-partner 共同合伙人 @rE+H
5
co-partnership 共同合伙 @yNCWa~N
Copenhagen Stock Exchange 哥本哈根证券交易所 Z{^Pnit
core capital 核心资本 }hA)p:
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons Lvb'qZ6n
《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》 h'B0rVQia>
Core Principles for Effective Banking Supervision [Basle Committee] Pd+Wb3
《有效监管银行业的主要原则》〔巴塞尔委员会〕 Ow0( q^H<
cornering “夹仓”;轧空;囤积居奇 U!b~vrr^
corporate borrower 借款公司;借款机构 KBI36=UV
corporate business 公司企业;公司业务 NQx>u
Corporate Communications Department [Stock Exchange of Hong Kong Limited] =zW`+++3
企业传讯部〔香港联合交易所有限公司〕 @NYlVk2
corporate customer 公司客户 .h-k*F0Ga)
corporate dealer 公司交易商 goZw![4l
Corporate Finance Division [Securities and Futures Commission] >p29|TFbV
企业融资部〔证券及期货事务监察委员会〕 ]#;u]
Corporate Finance (D.T.C.) Limited 协联财务有限公司 TBmmC}PEd
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 F%I*m^7d
corporate governance 公司管治 uQl=?085
corporate income tax 公司所得税 Rhzcm`"
corporate investment adviser 公司投资顾问 Og1Hg
B3v
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 PNpH)'C|
corporate plan 公司计划 &UQP9wS4v
corporate practice 执业法团 g$U7bCHG
corporate profits tax 公司利得税 ua!RwSo
corporate savings 公司储蓄 eB_ M *+^
corporate service tax 公司服务税 `svOPB4C'
corporate signature 法团的签名 &; [0.:;
corporation 法团;公司 w|U7pUz
corporation bond 公司债券 IAd[_<9D
corporation stock 公司股证;地方债券〔英国〕 _SrkR7
corporation tax 公司税 Nazr4QU
correction phase of stock market 股市调整期 ]t-B-(D
Correctional Services Industries Suspense Account 惩教工业暂记帐 72\o6{BiC
corrective affidavit 修正遗产申报誓章 & &:ZY4`
correspondent bank 代理银行 7&2CLh
Cosmos Finance Limited 宇宙财务有限公司 /h ,-J 8[
cost 成本;费用;价格 2NF#mWZ(s
cost centre 成本中心 es1'z.U J
cost competitiveness 成本竞争力 ]#\/1!W
cost control 成本控制;成本管理 3J[ 5^
cost convention 原值成本法;成本惯例 Uc0Sb
cost effectiveness 成本效益;经济效益 &ER,;^H`6
cost efficiency 成本效率 o(YF`;OhvS
cost element 成本要素 Lf+3nN
cost flow 成本流转 6oLZH6fG
cost input 投入资金 Bg}(Sy
cost management information system 成本管理资料系统 x8Nij:K#
cost of an asset 资产成本 i}kMo@
cost of borrowing 借贷成本 {^@qfkZz^
cost of capital 资本成本;资金成本 qb PC5v
cost of installation 安装费 <-xu*Fc
cost of issue 招股费用;发行股份费用 4EFP*7X
cost of living 生活费用 O7xBMqMf
cost of transmitting 传送费用 84c[ Z
cost overrun 成本超支 GE#LcCa
cost price 成本价格 :Oc&{z?q
cost price structure 成本价格结构 ?>iZ){0,
cost to the revenue 政府收入的损失;政府减少的收入 R]y9>5 'U
cost-benefit analysis 成本效益分析 |"Fm<