C: D^|7#b,zcH
+9C;<f
calendar year figure 历年数字 Z\' wm'
call 催缴通知;认购期权 MJ\r 4n
call deposit 通知存款;活期存款 +sRP<as
call loan 短期同业拆借;通知贷款 `s%QeAde
call margin 补仓;追加保证金 / gu3@@h
call market 短期同业拆放市场 !UcOl0"6
call money 短期同业拆借;活期贷款 Z%e|*GS{
call option 认购期权;看涨期权 5
q65nF
call price 赎回价格;提前赎回价 >C# kqxfg
call warrant 认购认股权证;回购认股权证 h R~v
callable share 可收回股份;可兑付股份 {xToz]YA
called up share capital 已催缴股本 Ye@t_,)x
Canadian Dollar [CAD] 加拿大元 n,sY\=vB
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 `m, Ki69.
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 N+J>7_k
cancellation price 取消费 HCazwX
cap 上限 nE7JLtbH
capital 资本;资金 SOj`Y|6^:
Capital Accord 《资本协定》 X4'kZ'Sy<
capital account 资本帐;非经常帐 OXCQfT@\
capital account commitment balance 资本帐承担额结余 r0{]5JZt/
Capital Adequacy Directive [CAD] 《资本充足指引》 yl/a:Q
capital adequacy ratio [CAR] 资本充足比率 'hF@><sqk
capital allowance 资本免税额 |xeE3,8
capital alteration 资本变更 #w*"qn#2Uz
capital and liabilities ratio 资本负债比率 :,^>d3k
capital and liquidity requirement 资本与流动资金的规定 /PW&$P1.]"
capital appreciation 资本增值 Egf^H>,.M
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 {R8=}Qo
capital assets 资本资产 [e1L{ _*l
capital at risk 风险资本 *KJ7nRKx(w
capital base 资本基础;资金基础 Nxi)Q$
capital charges 资本支出;资本费用 4TVwa(cB
capital commitment 资本承担 ;wgFr.#hp@
capital contribution certificate 出资证明书 7wi%j!
capital convergence 划一资本充足比率 Q;wB{vr$
capital cost 资本成本;建设成本;建设费用 'F7VM?HBfg
capital cover 资本保证 %t[K36,p
capital deficit 资本亏绌;资本赤字 )$_,?*fq:
capital divided into shares 资本分成股份 )*D'csGc
capital element 资本因素;资本部分 W+hV9
capital equipment 资本设备 |!}wF}iLc)
capital expenditure 资本开支;非经常开支 pX_b6%yX(
capital expenses 资本费用 F~R7~ZE
capital financing 筹集资本;以非经常收入支付非经常开支的结算 7kd|K
b(
capital flow 资金流量 >|nt2
capital formation 资本形成;集资 V.2[ F|P;3
capital formation figure 资本组合数字 CL1;Inzl
capital fund 资本基金 tl^m=(ZQ
capital gain 资本增益;资本增值 uLK(F
B
capital gains tax 资本增值税 z mbZ
capital goods 资本财货;资本货物 tN2 W8d
capital grant 非经常补助金;非经常拨款;建设补助金 LwQH6 !;[
capital grant cycle 建设补助金周期 yC"Zoa6YZ
capital injection 注入资本;注资 SQE`
U
capital input 投入资本 ?bI?GvSh
capital intensity 资本密集度 J3IRP/*z
capital intensive 资本密集 !Rqx2Q
capital investment 资本投资 gQ+9xT d
Capital Investment Fund 资本投资基金 ]nc2/S%
capital loss 资本损失 t7^D-l
capital maintenance 资本保值;资本保留 KTv4< c]
capital market 资本市场;资金市场 s#P:6]Ar
capital market instrument 资本市场票据 sUciFAb
capital money 资本款项 'hIU_
capital money subject to a trust 信托财产资本
tT-=hDw
capital movement 资本流动 L[]BzsIv
capital nature 资本性质 -_|]N/v\
capital outlay 资本支出 zo44^=~%
capital portion 资本部分 hVf^
capital profit 资本利润 ERC<Dd0
capital project 基本工程项目;非经常开支项目 lwJip IO
capital receipt 资本收入 8K^f:)Qw
capital redemption 资本赎回 aDveU)]=1
capital redemption business 资本赎回业务 n_P(k-^U*
capital redemption contract 资本赎回合约 <T4(H[9B
capital redemption reserve 资本赎回储备 *8UYS A~v
capital reduction 资本减缩;减资 G=cNzr9
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] OoM_q/oI
股本削减计划〔香港联合交易所有限公司〕 c[:Wf<%|
capital repayment 偿还资本 t:T?7-XIE
capital reserve 资本储备;后备资本 Nb1J ~v
capital revenue 资本收益;非经常收入 oyW00]ka
capital spending 资本开支;资本支出;非经常开支 &^+3errO
capital stock 股本 u`6/I#q`
capital stock subscription 认缴股本;认购股本
i6 L
capital subsidy 建设津贴;基本建设津贴 F`srE6H
capital subvention 非经常资助金 EneAX&SG
capital sum 资本额 q,@+^aZ
capital tax 资本税 @\PpA9ebg%
capital transfer tax 资本转移税 )Mi'(C;
capital turnover 资本周转率 `
FxtLG,F
capital value 资本价值 U`1l8'W}:#
capital works project 基本工程项目 4+Ti7p06&\
Capital Works Reserve Fund 基本工程储备基金 blp=Hk
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 BKZ v9
capitalization 资本化;资本总额 ,R~eY?{a
capitalization of interest 利息化作本金 .YC;zn^
capitalized interest 化作本金的利息 VA2<r(y~(
capitalized loan 转作资本的贷款
,CKvTxz0
capitalized value 资本还原值;资本化价值 f3t.T=S
capitation grant 按人计算的补助金 ytz8=\p_b
captive insurance business 专属自保保险业务 (#z;(EN0t
car insurance 汽车保险 ^#w{/C/n
Caribbean Development Bank 加勒比开发银行 }4vjKSV
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] =GTD"*vwr
意大利嘉利堡银行 _[JkJwPTx
cartel 同业联盟;卡特尔 4=s9A
cartelized rates system 联营式利率制度 {MxnIg7'
cash 现金;现款 :'Xr/| s
cash accounting system 现金会计制度 S.hC$0vrj
cash acquisition 以现金投资所得的资产 <I1y
cash allowance 现金津贴 045\i[l=
cash assets 现金资产 p%8v`
cash at bank 银行现金;银行存款 !sG"n&uZq
cash balance 现金结余 v:A:37#I
cash basis 现金收付制;收付实现制 qguVaV4Y
cash basis accounting 现金收付制会计;收付实现制会计 -#%X3F7/w
cash bonus 现金红利 PGY9*0n
cash book 现金出纳帐;现金簿 }$:#+
(17
cash client 现金客户 u<kD}
cash commission rebate 现金回佣 XN(tcdCG
cash compensation 现金补偿 >2Ca5C
cash contribution 现金承担额;现金分担额 s|gp
cash cost 直接费用;现金成本 gIBpOPr^d
cash coupon 现金礼券 kO+s+ 55
cash credit 现金信贷 %YCd%lAe,
cash deficit 现金赤字 VF=Z`
cash deposit and withdrawal 现金收支 <`+zvUx^?
cash disbursement journal 现金支出日记簿 -5xCQJ[
cash disbursement slip 现金支出传票;现金支出单 17i$8
cash flow 现金流量;银根 /x/4NeD
cash flow lending 流动现金放款;无抵押融资 N]u2ql&
cash flow statement 现金流量表;现金流动表 6Hn)pD#U
cash flow surplus 现金流量盈余 m#MlH=-
cash in hand 库存现金;手头现金 agW9Go_F[
cash in till 备用现金 doH2R@
cash in transit 运送中现金;在运现金 4,zvFH*AH
cash input 投入现金 }!=U^A)
cash input figure 现金投入数字 97 S? ;T
cash limit 现金支出限额;现金限额 '=@r7g.2
cash margin 现金保证金 H+R7X71{
cash market 现货市场;现金交易市场 5&*zY)UL
cash offer 现金要约;现金补偿额 ;Z4o{(/zU
cash payment 现金付款;现金支付 AWL[zixR
cash position 现金头寸 ~v\hIm3=m
cash price 现金价格 YLmjEs%
cash receipts journal 现金收入日记簿 #s{aulx
cash receiving slip 现金收入传票;现金收入单 (Com,
cash settlement 现金结算 1 KB7yG-#6
cash surplus 现金盈余 #B}Qt5w
cash with order 订货付现;凭票即付 OM{Dq|
cashier's order 银行本票 0T0/fg(o
cashier's order outstanding 未承兑的银行本票 WvbEh|y
cash-limited subhead 有现金支出限额的分目 e{JVXc[D
cash-sweep 现金彩票活动 6WO7+M;z
casual client “散客”;“散户” :])JaS^
CCASS Depository 中央结算系统证券存管处 > [8#hSk
CCIC Finance Limited 中芝兴业财务有限公司 S\b K+
cedant 分出者 niQcvnT4b
ceding company 分出公司 *;P2+cE>H3
ceding insurer 分出保险人 /.2 qWQH
ceiling 上限 9fMSAB+c%
ceiling price 最高限价 _ .!aBy%xf
central bank 中央银行 .<dOED{v
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 zv@bI~3~
central banking 中央银行业务 U3N(cFXn
central banking function 中央银行职能 Th/{x
h
Central Clearing and Custodian System 中央结算及托管系统 /ISLVp%H
Central Clearing and Depository System 中央结算及存管系统 Q ]0r:i=
.
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 O a1'oYIHg
central clearing house 中央结算所 eK*W=c#@
central clearing system 中央结算制度;集体交收系统 kXMP=j8
central custody system 中央托管系统 >fg4x+0 %
central depository 中央存管处 tO`?{?W7
central depository system 中央证券存管制度 i7(~>6@|
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 q-H&5K
central rate 中央汇率;中心汇率 *.3y2m,bZ
Central Registration Hong Kong Limited 香港中央证券登记有限公司 !pl_Ao~(
Central Tender Board 中央投标委员会 @ge
LW!
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 ]/[0O+B?
centralized budgetary and payments system 集中预算及支付制度 {!y<<u1
centred 12-month moving average 十二个月定位移动平均数 Tm\OYYyk
certificate of approval 批准证明书 "]UIz_^'`U
certificate of beneficial entitlement to property 资产权益证书 >+SZd7p
certificate of compliance 合格证明书;合约完成证明书 TwUsVM(~
certificate of deposit [CD] 存款证 c(CJ{>F%
certificate of exemption from estate duty 豁免遗产税证明书 jNIUsM8e
certificate of incorporation 公司注册证书;法团注册证书 _{mJ.1)V;
certificate of incorporation of registered trustees 注册受托人法团证书 Mn{XVXY@qm
certificate of indebtedness [CI] 负债证明书 8UYJye8
certificate of insurance 保险证书 &8afl"_~
certificate of interest 权益证明书;息票 fRFYJFc n
certificate of means 资产证明书 e lay
=%)
certificate of participation 参与证明书 CZ2iJy
certificate of payment of profits tax 缴付利得税证明书 {IrJLlq
certificate of preference 特惠税证 uD[^K1Ag]^
certificate of rateable value 应课差饷租值证明书 97(n\Wt2
certificate of registration 登记证书;注册证明书 ho_4fDv
certificate of satisfaction 清偿证明书 xh`Du|jvm
certificate of transfer 转让证明书 ^7<[}u;qF
certificate to bearer 不记名证明书 *.xZfi_|
certification 核证
C6CGj8G
certification fee 核证费 ff[C'
certified cheque 经银行证明可兑现的支票 `[&v
certified public accountant [CPA] 执业会计师 a 1NCVZ
certified statement 经证明的报表 (]}XLMi,|!
cessation of business 停业 E::<;9
cession 分保 K: 4P;ApI
C.F. Finance Company Limited 浙一财务有限公司 D*qzNT@`LR
chance 机会;中彩机会 J7_8$B-j7
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 \3M1.Q4$Gr
change of domicile 迁册 -h=c=P
change to estimates 修订预算 0T=jR{j!o
change to the approved estimates of expenditure 核准开支预算的变动 rrYp'L
charge 费用;押记;抵押 F-$Kv-f
charge number 税单号码 b~F!.^7Q
charge on assets 资产的征税 9wzg{4/-$
charge upon general revenue 从政府一般收入中拨款支付 nwhm[AaNs
chargeable 可予征收;应课税的 1ZKz3)K
chargeable agreement for sale 可予征收印花税的买卖协议 tjt=N\;
chargeable income 应课税入息 {Qm6?H
chargeable normal trading receipt 应课税的一般营业收入 g:;Ya?5N
chargeable profit 应课税利润 UQSX<6"
chargeable to tax 应课税 ]S*E
charged to... 记入……帐目 p
FXd4*
chargee 承押记人 Gi;9 S
charge-holder 受押人 zo/0b/lQ
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 ?!R%o
charging order 押记令 UP5%C;
chargor's right 押记人的权利 p_A5C?&
charitable donation 慈善捐款 J6= w:c
charitable trust 慈善信托 Wn2Ny jX
charity property 慈善财产 neK*jdaP
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 C:WtCAm(
charter 章程;特许权 A>H*`{}
charter of incorporation 成立章程 3zk:59
chartered accountant 特许会计师 buc,M@>
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 nl.~^CP
Chartered Institute of Public Finance and Accountancy [United Kingdom] 0c%@e2(N
特许公共财政及会计学会〔英国〕 8+=p8e~An
charterer 承租人 jq7vOr-_g
Chase Manhattan Asia Limited 美国大通亚洲有限公司 b/T20F{W\o
Chase Manhattan Bank 美国大通银行 c1 gz#,
chattels 实产 rE!G,^_{
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 "cIGNTLFA
Che Hsing Finance Company Limited 浙兴财务有限公司 !pG+Ak?
check-and-balance system 制约平衡制度 /e;e\k_}'
Chekiang First Bank Limited 浙江第一银行 f0:EQYYZ
cheque 支票 1v>
Chiao Yue Finance Company Limited 侨裕财务有限公司 bjU 2UcI"<
Chiba Bank, Ltd. 千叶银行 Z5"!0B^ j
Chicago Board of Options Exchange 芝加哥期权交易所 zpBBnlq
Chicago Board of Trade 芝加哥交易所 >OF:"_fh
Chicago Mercantile Exchange 芝加哥商品交易所 ?6_"nT*}
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 azz#@f1
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 'YBLU )v[
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 O('i*o4!}
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 +!mNm?H[!
child allowance 子女免税额 ,%"\\#3S
China & South Sea Bank Limited 中南银行 PPuXas?i
China Affairs Committee [Hong Kong Futures Exchange Limited] )Tyky%P+iI
中国事务委员会〔香港期货交易所有限公司〕 l5":[C$
China concept stock 中国概念股 zsR wF
China Construction Bank 中国建设银行 k)<~nc-
China Development Division [Stock Exchange of Hong Kong Limited] *K0j5dx
中国发展科〔香港联合交易所有限公司〕 WHhR)$zC
China Economic News 《中国经济新闻》 mcAH1k e
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 [Gh%nsH
China State Bank Limited 国华商业银行 ~;!i)[-
Chinatrust Commercial Bank, Limited 中国信托商业银行 ="'rH.n #
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 $9j>VGf=
Chinese Bankers Club, Hong Kong 香港银行华员会 n1k$)S$iiy
Chinese Banks' Association 香港华商银行公会 Wl9I`Itg
Chinese Gold and Silver Exchange Society 金银业贸易场 a#OhWqu$
Chinese New Year bonus 年奖;年终花红 Vq)|gF[6i
chit fund 银会 #`YxoY `
Chiyu Banking Corporation Limited 集友银行有限公司 z=- 8iks|
Chiyu Finance Company Limited 集友财务有限公司 [[.&,6
Cho Hung Finance Limited 朝兴金融有限公司 -KJ}.q>upq
choses in action 无形动产;据法权产 ` $QzTv
chronological book 序时帐簿 ~/]\iOL
Chubu Securities Finance Company 中部证券金融公司 GlV-}5W
Chung Khiaw Bank Limited 崇侨银行 ;%b <uV
Chung Nan Finance Company Limited 中南财务有限公司 -.+KCt G$+
Chuo Trust & Banking Co., Ltd. 中央信托银行 Y]`lEq%
Chuo Trust Asia Limited 中央信托亚洲有限公司 h&:Q$*A>
Citibank, N.A. 万国宝通银行 sqMNon`5
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 ?,+C!R?
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 0pZ.; /<{
Citicorp International Limited 万国宝通国际有限公司 s)`1Rf
civil debt 民事债项 g4.'T51
Civil Service Pension Reserve Fund 公务员退休金储备基金 {Q#Fen
;y|
claim 申索;索偿;债权 iuH8g
claim equalization fund 申索平衡基金 qxg7cj2
claim for refund of property tax 申请发还物业税 7 ~%
claim of debt 债权申索 Uy_}@50"l
claim on bank 对银行的债权 I;kUG_c(4
claim to dividend 摊还债款申索 P?3YHa^up
claimant 申索人;索偿人 V5(tf'
claims statistics 申索统计数字 5~kW-x
class of insurance business 保险业务类别 cx1WGbZ
class of property 财产类别 D x>1y
claw-back 递减率 q~:'R
clearance cost 清拆成本 mBD!:V'
clearing 结算;票据交换;清算 mPw56>
clearing account 结算帐户 6qHvq
A,
clearing and settlement system 结算和交收系统 "0!eb3n
clearing balance 结算差额 |({UV-`
clearing bank 结算银行 b;~EJ
clearing cheque 交换支票 sg9x?Bx9
clearing house 结算所;票据交换所 21)-:rS
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 hVt+%tmNy
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 edImrm1f
clearing member 结算会员 twJ|Jmd
Clearing Members' Fund 结算会员基金 .T62aJ
clearing participant 结算参与者 dg'CHxU
clearing rebate 结算费用的回佣 }77=<N br
Clearing Rules [SEHK Options Clearing House Limited] `pv89aO
《结算规则》〔联交所期权结算所有限公司〕 mw4'z,1Q
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 tl,x@['p`
Clerk to the Board of Review 税务上诉委员会书记 F~d7;x=g
client 客户;委托人;当事人 2A18hP`^
client agreement 客户协议 ,nu7r1}
client confidentiality 客户保密的责任 ^%'tD
client money 客户款项 9B?t3:
client statement 客户结单 sgb+@&}9n
clients fund 客户资金 BF1O|Q|d6
close 结算;收市;收盘 ,$zSJzS
close a position 平仓;轧平头寸 #G4~]Qml
close company 股份不公开的公司 -XDP-Trk
close higher 收市时价位较高 \aJ-q?=
close lower 收市时价位较低 bTy'5"
close mixed 收市时荣辱互见 3Mh,NQB
close of exchange 交易所停市 /PB3^d>Q2
close of financial year 财政年度终结 61Iy{-/ZV
close out 平仓 >I8hFtAM
close out a long position 平长仓 }5Tyz i(
close out a short position 平空仓 mSfkyw.
close steady 收市时价格稳定 ]9yA0,z/
close the gap 弥补差距 lo]B5_en
closed position 平仓 ~"<VUJ=Ly:
closed-end investment corporation 股份固定的投资公司 p?`|CE@h7
close-out price 抛售价格
+<9q]V
closing account 决算帐户 $=QGua V
closing balance 期终结余;收市结余 lj SR?:\
closing price 收市价;收盘价 KiRt'
closing quotation 收市价;收市行情 @)juP- o%
closing rate 收市汇价;收盘汇率 2Ws/0c
closing transaction 平仓交易 dc@wf;o
clothing levy 成衣税 s2' :&5(
club deposit 零存整付存款 4f @\f7\
Code of Aid 《资助则例》 L8-[:1
Code of Banking Practice 《银行营运守则》 :+dWJNY:
Code of Best Practice [Stock Exchange of Hong Kong Limited] HV.|Eh_7
《最佳应用守则》〔香港联合交易所有限公司〕 Mbi+Vv-
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕;《操守准则》〔香港期货交易所有限公司〕 ~bWWu`h
Code of Conduct for Persons Registered with the Securities and Futures Commission Z$m2rZ#
《证券及期货事务监察委员会注册人操守准则》 \qd)l
code of practice 实务守则;经营守则;执业守则 pi l*/&pB
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 h
C`p<jp/
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 B|
0s4E
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 j C1^>D
Code on Pooled Retirement Funds 《集资退休基金守则》 4kY{X%9
Code on Share Repurchases [Share Repurchase Code] e#eO`bT
《公司购回本身股份守则》〔《股份购回守则》〕 ^N}~U5
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 <+1w'-
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 ZD] '$
co-debtor 共同债务人 q$2taG}
co-financing scheme 共同融资计划 *,*:6^t
cognizance 证明令 !)*T
coin 硬币 fz?Wr: I
coin replacement programme 硬币取缔计划 *y\tns U
coin set 套装硬币 ;KZ2L~
THG
coinage 硬币 kc(b;EA
Coinage Security Fund 硬币发行基金 -mYI[AG)
cold call 主动与准客户接触 \,IDLXqp
collapse in prices 价格下泻;价格下挫;价格暴跌 HgBEV
collateral 抵押品 qx<zX\qI6n
collateral bond 担保债券 N+@@EOmH
collateral loan 抵押贷款 !=Vh2UbC3
collateral security 附属抵押品 9(evHR7
collection 征收;收取 VA
r?teY
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 uKAHJ$%
collection of betting duty 收取博彩税 _G8y9!J
Collection Office [Inland Revenue Department] 收税处〔税务局〕 _itN.^
collective consumption 集体消费 AJ1$$c
Collector 收税主任 z'}t@R#H
Collector of Rates 差饷征收官 :IKp7BS
Collector of Stamp Revenue 印花税署署长 Bma|!p{
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 4hr+GO@o(
combined surplus 合并盈余 g8*|"{
combined visible and invisible trade account 有形及无形贸易合并帐目 ]~<T` )Hi
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 eMd1%/[
commemoration coin 具纪念性的硬币 ~~E=E;9
commencement of winding-up 清盘开始 8; N}d)*O
commerce and industry sub-index 工商分类指数 owVUL~
commercial activity 商业活动 ] j?Fk$C
commercial bank 商业银行 V@xnz)^t
Commercial Bank Act of Norway 《挪威商业银行法》 OZ]3OL,
Commercial Banks Law 《商业银行法》 F^v{ Jqc
commercial borrowing 商业借款 eOmxA<h
Commercial Code of Japan 《日本商法》 ; 8x^9Q
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 8o5^H>
commercial invoice 商业发票 uRcuy/CY
commercial letter of credit 商业信用证 ]mU*Y:<
commercial loan 商业贷款;商业放款 L=Jk"qWV0
commercial paper 商业票据 dz.MH
commercial paper market 商业票据市场 9-<V%eNX
commercial registry 商业登记处 6h*bcb#C
commercial return 商业回报 iQj{J1V
commercial sale 商业销售 'eXw`kw(
commercialization 商品化 u=i^F|
commercially viable 具商业利益;有利可图 :[?o7%"
Commerzbank AG 西德商业银行 'GO..m"G
commission 佣金;委员会 ,O`*AzjS5Q
Commission des Operations de Bourse of France 法国证券事务监察委员会 QO^X7A"?X
commission house 佣金行;代办行 tKViM@T
commission payable 须付的佣金 ;+Kewi;<
commission rebate 佣金回扣 BTQC1;;N
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 /r{5Lyk*
Commissioner of Banking 银行监理专员〔银监专员〕 U"G+su->e
Commissioner of Estate Duty 遗产税署署长 o;P;=<
Commissioner of Inland Revenue 税务局局长 (NV=YX?s
Commissioner of Insurance 保险业监理专员 WD1$"}R
Commissioner of Rating and Valuation 差饷物业估价署署长 4Lq]yUj
commitment 承担;已承担的开支;承担额;承担项目 q&S.C9W
commitment fee 承诺费 Mj;'vm7#'
Committee of the Hong Kong Association of Banks 香港银行公会委员会 1pr_d"#4
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 MX_a]$\:n
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 f6C+2L+Hr
Committee on Payment System [Hong Kong Monetary Authority] AiI# "
支付系统委员会〔香港金融管理局〕 ~Q\ZDMTK
Committee on Unit Trusts [Securities and Futures Commission] +~AI(h
单位信托委员会〔证券及期货事务监察委员会〕 'bO? =+c
Commodities Dealers' Deposit Fund 商品交易商按金基金 8LKZ3Y|
Commodities Trading Commission 商品交易事务监察委员会 lLf01sa4
commodity 商品 j[eEyCW[)
commodity classification 商品分类法 ^0~1/ PhOw
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 a2FIFWvW
commodity dealer 商品交易商 X~4:sJ\P=
commodity exchange 商品交易所 e;3 (,
Commodity Exchange Compensation Fund 商品交易所赔偿基金 ^>28>!"1
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 hfc!M2/w
commodity flow method 商品流动法;商品流通法 @Ec9Do>
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 P
&._-[
commodity futures contract 商品期货合约 wd0ACF
commodity market 商品市场 WSwmX3rn
commodity tax 商品税 Vjd
=F.V+
commodity trading adviser 商品交易顾问 c?Qg:yU
commodity trading adviser's representative 商品交易顾问代表 KO"iauW
commodity trading advisory contract 商品交易顾问合约 ) O^08]Y g
commodity warrant 商品期权证 o~>go_Y
commodity-based investment 以商品为基础的投资 \F3t&:
common fund 共同基金 k3kqgR*
common property 分权共有财产 aE$p;I
common share 普通股 a5&j=3)|
common stock 普通股 g>oLc6T
Commonwealth Bank of Australia 澳洲联邦银行 A1;t60z+q>
Commonwealth Development Corporation 英联邦发展公司 nClU5
Commonwealth Finance Ministers Conference 英联邦财长会议 Agf!6kh
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 FvP1;E
Commonwealth income tax 英联邦入息税 @vh>GiR){
Commonwealth Preference 英联邦特惠制 (8R
M|&
communal property 公有财产;公有产业 l<6/ADuS
communication expenses 通讯费用 FX 3[U+
Community Preference 欧共体特惠制 xI8*sTx
6
commutation of pension 退休金的折算 )Me&xQTn
commuted gratuity 折算酬金 p}z0(lQ*~
commuted pension gratuity 经折算的退休酬金 u'>CU
Companies Act [United Kingdom] 《公司法令》〔英国〕 1 j8,Zrg1
Companies Handbook 《上市公司手册》 ,:,|A/U
companies inspector 公司检查员 0w]?yqnE
Companies Liquidation Account 公司清盘帐户 B!anY}/U
Companies Ordinance: Information to be Included in a Rights Issue Prospectus n|6yz[N
《公司条例:供股章程须载有的资料》 K.7gd1I
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》 n-_w0Y
Companies Registration Officer 公司注册主任 ~?r6Ax-R
Companies Registry 公司注册处 $!@f{9+
Companies Registry Trading Fund 公司注册处营运基金 7 #N
@B
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 c6|&?}F
Company Formation and Enforcement Division [Companies Registry] jL1UPN
公司成立及条例执行部〔公司注册处〕 eu;^h3u;b
company in which the public are substantially interested 由公众拥有相当权益的公司 Q4*cL5j
company limited by guarantee 担保有限公司 t|lv6-Hy9
company limited by shares 股份有限公司 5.
i;IOx
company register 公司登记册 bc NYoZ8`
company registration fee 公司注册费 P&;I]2#
company with limited liability 有限法律责任的公司 Nh%8;
company's memorandum 公司组织章程 v0sX'>f
company's reserve 公司储备 Az[z} r4
comparative advantage 比较优势;比较利益 ,-Gw#!0
compensation 补偿金;赔偿 L|?tcic
Compensation Committee [Stock Exchange of Hong Kong Limited] %Et]w
赔偿委员会〔香港联合交易所有限公司〕 -:q7"s-}b
compensation from insurance 保险赔偿 k,& QcYw
compensation fund 赔偿基金 M}u2aW2]X
compensation fund levy 赔偿基金征费 /2q%'"x(
compensation rate 补偿率 3]P=co@
Compensation Review Committee 赔偿检讨委员会 [u:_Jqf-
compensation scheme 赔偿计划 <s>SnOD
compensation trade 补偿贸易 ;7hr8?M|
compensation value 补偿值 $Izk]o;X~
compensatory payment 补偿付款 _De;SB%V
competition and pricing strategy 竞争与定价策略 }Of^Y@{q.
competitive edge 竞争优势 =
'[@UVH(Z
competitive price 具竞争力的价格 5KzU&!Zh9
competitive tender 竞争性投标 kE}?"<l
Compliance Committee [Stock Exchange of Hong Kong Limited] xuF_^
监察委员会〔香港联合交易所有限公司〕 %LyB~X
component of expenditure 开支组成部分 \D=B-dREq
Composite Consumer Price Index 综合消费物价指数 J/Li{xp)Lg
composite index 综合指数 lki(_@3
composite rating 综合评级
8:MYeE5
composite return form 综合报税表 Q@R8qc=*
Composite Securities and Futures Bill 《证券及期货综合条例草案》 (%1*<6ka
composite tax return 综合报税表 *:(t.iL
composition 组合成分;债务重整协议 $fKWB5p|()
composition of earnings 收益组合成分 lk|/N^8M
compound increase 复合增加率;复合增长率 4M}/PoJ
compound interest 复利 <:w7^m
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 zFIbCv8
comprador note 买办票据 (WC<X Kf
comprador order 买办付款令票 M-_)CR
comprehensive income tax 综合所得税 sr4K-|@
comptroller 审计主任 6822xk
compulsory liquidation 强制清盘 y- YYDEl
compulsory winding-up 强制清盘 sQw-#f7t
computation 计算;计算表 Sk-Ti\
computational procedure 计算方法 E_P]f%
computer audit programme 电脑审计程序;电脑核数程序 jBM>Pe^`3
concentrated position 集中持仓量 $8)/4P?OL
concentration risk 资金集中风险;集中融资风险 O{PRK5 ^h
concept stock 概念股 gTT-7
concession 特许权;宽减措施;优惠 53A=Ogk8S
concession contract 特许经营权合约 (,>`\\
concessionary rate 优惠率 bc-"If Z&
concordat 协定;契约;国际监管条约 _"n4SXhq
condition 条件 |Cm}%sgR\0
conditional endorsement 附有条件的背书 (@zn[Nq
conditional offer 有条件要约 TocqoYX{{
conditional sale agreement 有条件售卖协议 k6XO-a f
conditions of tender 投标章程 X'Oo ogu
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》 -kO=pYP*O
conduct of business standard 业务操守准则 ocvBKsfhE`
Confidentiality Understandings 保密谅解文件 D c^d$gh
confirmation letter 确认书 h!.(7qdd
confirmation of mail transfer 信汇证明书 {|cA[#j#
Confirmation of Payment 已缴税证明书 Tn|reXc0e
confirmed letter of credit 保兑信用证 v|e>zm<
confirming bank 保兑银行 I`|>'$E[r
confiscation order 没收令 Ua4} dW[w
connected transaction 关连交易 1D$k:|pP~
consensus capitalism 共识资本主义 rqIt}(J
conservative investor 保守投资者 V+ Z22
consideration 代价;对价;约因 Y:wds=lA
consideration issue [listing method] 代价发行〔上市方式〕 a[/p(O
consideration other than cash 现金以外的代价 p w,.*N3P
consignee 收货人;代售人 (/^&3xs9
consignment 托运;寄售 F#hM S<
consignor 付货人;托运人;寄售人 _+U`afV
consolidated account 综合帐目 Pdv&X*KA
consolidated account expenditure 综合帐目开支 <NUZPX29
consolidated balance sheet 综合资产负债表 cWi2Sls
consolidated cash deficit 综合现金赤字 mEA w^
consolidated cash surplus 综合现金盈余 uQDu<@5^[
consolidated enterprises sectorial index 综合企业分类指数 NJ~'`{3v
consolidated net earnings 综合净收益;综合净盈利 WJ%b9{<
consolidated net profit 综合净利润;综合纯利 R$\ieNb
consolidated policy 综合保单 WrV|<%EQh
consolidated price 综合价格 )S]c'}^
consolidated profit and loss account 综合损益帐;综合损益表 XH/|jE.9^|
consolidated public sector expenditure 公营部门综合开支 tC;D4i
consolidated revenue account 综合收入帐 |D\ ukml
consolidated shareholders' fund 综合股东资金 ,?}TSJKC
consolidation of shares 股份合并 :c\NBKHv*
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 ',.Xn`c
consortium company 财团公司 `bi5#xR
consortium loan 银团贷款 Ug/b;( dJ'
constant dollar figure 固定币值 <_h
constant market price 固定市价 BeBa4s
constant price 固定价格 *S7<QyVh
constant price series 固定物价计算数列 p2\@E}
z
constant rate 固定比率 `Os@/S
constituent stock 成分股 ) !3sB{H
constitution 章程;组织章程 F6yMk%
construction output 建造产出量 h/5.>[VwDh
constructive trust 法律构定信托 f`T#=6C4|
consultant accountant 顾问会计师 +dlN^P647
consultant's fee 顾问费 |'.\}xt7
Consultation Paper on Proposed Regulation on Share Margin Financing BjSLbw-C
《监管股票按贷财务的建议谘询文件》 )[>{
Ie2
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability PyK)ks!6
《有关联交所检讨董事资格的程序的谘询文件》 >Ka}v:E
consumer behaviour 消费者行为 u1rT:\G1
Consumer Council 消费者委员会 y4+Km*am,W
consumer credit financing operation 消费者信贷业务 n%A)#AGGc
consumer demand 消费者需求 u`g|u:(r
consumer durables 耐用消费品 {ZB7,\
consumer expenditure 消费开支 86oa>#opU
consumer goods 消费品 ?m0|>[j
consumer market 消费市场 SIVzc Hm
consumer price 消费物价 b0t/~]9G
Consumer Price Index [CPI] 消费物价指数 Z!DGCw
Consumer Price Index (A) 甲类消费物价指数 ',~,hJ0
Consumer Price Index (B) 乙类消费物价指数 I~|.Re9a
Consumer Price Index Classification System 消费物价指数分类法 xzh`q
Consumer Price Index Report 《消费物价指数月报》 X$)<>e]!>
Consumer Price Index series 消费物价指数系列 eX>x
+]l6
consumer price inflation 消费物价上涨 U8 '}(
Consumer Representative Action Fund 消费者集体诉讼基金 `bNY[Gv>)
consumer sentiment 消费意欲 #R}sGT
consumer spending 消费开支;消费支出 4'[/gMUkw
consumption expenditure 消费开支 s>ilxLSX]
consumption pattern 消费模式 '_>8_
consumption product 消费产品 t
7 dcaNBZ
consumption tax 消费税 s9X?tWuL
contango 交易延期费;延期交割费;期货溢价 DJR_"8
contingencies warrant 紧急拨款令;应急支款授权书 t[ cHdI
contingency 应急费用;意外开支准备金 =)!sWY:
contingency allowance 应急准备金 z&Cz!HrS
contingency sum 应急费用;意外开支准备金 d#NG]V/
contingent assets 或有资产 G*^4+^Vz?
contingent debt 或有债权;待确定债务 ~qT5F)$B-
contingent interest 待确定的权益 b"iPuN!p
contingent liabilities 或有负债 ;<hLy(@
contingent profit 或有利润 muc6gwBp
contingent right 或有的权利 54r/s#|-3
continue to hold a deposit 继续持有存款 q8#zv_>K
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 Qq+$ea?>
continuing rent 连续租金 `)?N7g[\u
continuing trustee 留任受托人 0o7*5| T4
continuous licensing system 长期持牌制度 /fv;`?~d*
Continuous Net Settlement System [CNS System] 持续净额交收系统 #TS:|=
contra account 对销帐户 ,v ,#f
.
contra flow 资金回流 Qh3BI?GZ'3
contra item 对销项目 }LeizbU
contra transfer 对销转拨 wwUa+6?
contract 合约 P:KS*lOp
contract for difference 差价合约 4MUN1/DId`
contract for service 服务合约 stQRl_('
contract for settlement 平仓合约 %W`
}
contract note 成交单据 y rH@:D/
contract of copartnery 合伙合约 =Z}$X:
$
contract of indemnity 弥偿合约 j]P'xrWl]8
contract of insurance 保险合约 (X zy~l<
contract of reinsurance 再保险合约 <x-7MU&
contract price 合约价格 /0 CS2mLC
contracting party 订约人;立约人;缔约国 A*^aBWFR
contractual agreement 合约协议 ]-g9dV_[>j
contractual commitment 合约承担 e|>
5
R
contractual joint venture 合约式联营企业 &Ql$7:r
contractual mutual fund 合约互惠基金 #|8Ia:=s
contractual right 合约权利 >UNx<=ry
contractual savings fund 合约储蓄基金 z*k(` '
contributed surplus 实缴资本盈余 h>k[
contribution 出资;供款;捐款;分担款项 <
#FxI
contribution account 供款帐户 Nux
contribution to gross domestic product 在本地生产总值中所占比率 4]G J+a
contribution to investment 出资额 s k_TKN`+
contribution to pension fund 退休金供款 y90wLU9f
contributor 供款人;出资人;捐助人 =hY9lxW
contributory 分担人 ,i)wS1@
contributory scheme 供款计划 zCji]:
contrived cessation of business 有预谋的停业 18nT
Iz_
control 控制权;控制;管制 @k+K_gR
control of a company 公司的控制权;公司控股权 /Ixv{H)H
control of business 业务的控制权 f*o+g:]3
controlled company 受控制公司 r:3h2J[_
controller 控制人;控权人;会计长 \:-"?
controller of an authorized institution 认可机构控权人 hg7^#f95u
controlling company 控股公司 Zz/
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controlling interest 控制权益;控股权益 *q; u%; 4
controlling officer 管制人员 xB`j*
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controlling officer's report 管制人员报告 L%;fYi;n
controlling shareholder 控股股东;持有控股权的股东 45Hbg
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》 q\Q'9Rl0(
conventional lending 传统放款;常规放款 7K5 tBUNQ
conversion 兑换;换算;转换〔证券〕 `NySTd)\
conversion factor 换算因数 q?y-s
conversion of stock 公债的转换 { k>T*/
conversion rate 兑换率;换算率;转换价格〔证券〕 ;&c9!LfP
convertibility 可兑性;兑换性;自由兑换 xciwKIpS
convertibility undertaking 兑换保证 *47HN7
convertible 可兑换;可换股 ?xwLe
convertible currency 可兑换货币 o3W@)|>
convertible debenture 可转换债权证 \&/V p`
convertible loan stock 可转换股的债权股额
X6<Ds'I
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 l#IN)">1
conveyance 转易;转易契;财产转让证书 zb3,2D+P
conveyance of property 财产转让 i"#pk"@`
conveyance on sale 售卖转易契 Yz)+UF,
conveyancing fee 业权转易费 4OeH}@ a
conveyancing scale charges 物业转易收费标准 v`hn9O
cooling-off period 冷静期 [nA1WFfM
co-owner 共同拥有人;分权共有人 %0Ibi
co-partner 共同合伙人 =&Z#QD"vl
co-partnership 共同合伙 H
S)$|m_
Copenhagen Stock Exchange 哥本哈根证券交易所 ~^bf1W[
core capital 核心资本 T*z*x=<5
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons !?)aZ |r
《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》 2q4-9vu
Core Principles for Effective Banking Supervision [Basle Committee] >N~orSw%
《有效监管银行业的主要原则》〔巴塞尔委员会〕 s~06%QEG
cornering “夹仓”;轧空;囤积居奇 `{%ImXQF
corporate borrower 借款公司;借款机构 &G!~@\tMg
corporate business 公司企业;公司业务 #(}'G*
Corporate Communications Department [Stock Exchange of Hong Kong Limited] oP~%7Jt
企业传讯部〔香港联合交易所有限公司〕 &'k:?@J[
corporate customer 公司客户 ,Cd4Q7T
corporate dealer 公司交易商 O1Ynl`}
Corporate Finance Division [Securities and Futures Commission] }Gva=N:
企业融资部〔证券及期货事务监察委员会〕 +#L'gc
Corporate Finance (D.T.C.) Limited 协联财务有限公司 8.HJoos
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 J@A^k1B
corporate governance 公司管治 Qe =8x7oIP
corporate income tax 公司所得税 Y0yu,
corporate investment adviser 公司投资顾问 ~p?D[]h
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 3 S .2
corporate plan 公司计划 @ 3rJ $6W
corporate practice 执业法团 3"Zc|Ck <?
corporate profits tax 公司利得税 O"}O~lZ[6T
corporate savings 公司储蓄 +w?-#M#
corporate service tax 公司服务税 !t[;~`d9
corporate signature 法团的签名 b,x$wP+
corporation 法团;公司 b#-=Dbe
corporation bond 公司债券 ?)g [Xc;K
corporation stock 公司股证;地方债券〔英国〕 <m/XGFc
corporation tax 公司税 _6m{zvyX>
correction phase of stock market 股市调整期 Dtox/ ,"
Correctional Services Industries Suspense Account 惩教工业暂记帐 xFcW%m>9C
corrective affidavit 修正遗产申报誓章 ):\+%v^
correspondent bank 代理银行 fI,2l
Cosmos Finance Limited 宇宙财务有限公司 tn;Uaw
cost 成本;费用;价格 8=)9ZjfD
cost centre 成本中心 _\<TjGtG
cost competitiveness 成本竞争力 =om<* \vsO
cost control 成本控制;成本管理 +&r=XJ5:`p
cost convention 原值成本法;成本惯例 L|8&9F\
cost effectiveness 成本效益;经济效益 %%9T-+T
cost efficiency 成本效率 p7W9?b9
cost element 成本要素 v6H!.0
cost flow 成本流转 XMzQ8|]
cost input 投入资金 P{HR='2
cost management information system 成本管理资料系统 JkI|Ojmm/
cost of an asset 资产成本 hcpe~spz9|
cost of borrowing 借贷成本 .pG`/[*a
cost of capital 资本成本;资金成本 558!?kx$
cost of installation 安装费 Z+=WICI/2
cost of issue 招股费用;发行股份费用 {Y3:Y+2X3*
cost of living 生活费用 -Un"z6*
cost of transmitting 传送费用 )X3
|[4R
cost overrun 成本超支 "pO**z$Z
cost price 成本价格 }zIWagC6
cost price structure 成本价格结构 V/xjI<