C: T_(qN;_
i# CaKS
calendar year figure 历年数字 .vCY%0oE
call 催缴通知;认购期权 =#
k<Kw#
call deposit 通知存款;活期存款 deR$
call loan 短期同业拆借;通知贷款 L$oia)%t-
call margin 补仓;追加保证金 ;,Of\Efc|
call market 短期同业拆放市场 5HWwl.D
call money 短期同业拆借;活期贷款 CsJ)Z%4_
call option 认购期权;看涨期权 -d$8WSI8
call price 赎回价格;提前赎回价 MLkL.1eGSb
call warrant 认购认股权证;回购认股权证 e{^:/WcYB
callable share 可收回股份;可兑付股份 P-/XYZ]`
called up share capital 已催缴股本 Z?!JV_K
Canadian Dollar [CAD] 加拿大元 {m?K2]](
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 U:s}/to
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 D[?k ,*
cancellation price 取消费 Vy?R/
Uu
cap 上限 ccHLL6F{
capital 资本;资金 \O8Y3|<
Capital Accord 《资本协定》 m1~qaD<DZ$
capital account 资本帐;非经常帐 fW_}!`:
capital account commitment balance 资本帐承担额结余 d~togTs1
Capital Adequacy Directive [CAD] 《资本充足指引》 yYxeNE"
capital adequacy ratio [CAR] 资本充足比率 c n\k`8
capital allowance 资本免税额 f_Wkg)g
capital alteration 资本变更 +YGw4{\EL
capital and liabilities ratio 资本负债比率 [HC8-N^.}
capital and liquidity requirement 资本与流动资金的规定 N/`TrWVF
capital appreciation 资本增值 G\'u~B/w
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〕 ;'2`M
capital assets 资本资产 w>`h3;,2
capital at risk 风险资本 H<rnJ
capital base 资本基础;资金基础 FgFJ0fo
capital charges 资本支出;资本费用 aB$y+`f)@
capital commitment 资本承担 ]Ssw32yn
capital contribution certificate 出资证明书 VJ~X#Q
capital convergence 划一资本充足比率 \Owful
capital cost 资本成本;建设成本;建设费用 nG4Uk2>
capital cover 资本保证 yFPaWW
capital deficit 资本亏绌;资本赤字 $UFge%`,q@
capital divided into shares 资本分成股份 X/-
W8
capital element 资本因素;资本部分 fD3jwPL
capital equipment 资本设备 ,ZzB#\
capital expenditure 资本开支;非经常开支 vp )}/&/
capital expenses 资本费用 Y|GJph
capital financing 筹集资本;以非经常收入支付非经常开支的结算 |Ak =-.
capital flow 资金流量 =!pu+&I 9
capital formation 资本形成;集资
l0:e=q2Ax
capital formation figure 资本组合数字 EPE!V>
capital fund 资本基金 E3FW*UNg[y
capital gain 资本增益;资本增值 L|C1C
cP
capital gains tax 资本增值税 3<e(@W}n-M
capital goods 资本财货;资本货物 p]1yd;Jt
capital grant 非经常补助金;非经常拨款;建设补助金 xN{"%>Mx
capital grant cycle 建设补助金周期 c {f:5 p
capital injection 注入资本;注资 K$37}S5
capital input 投入资本 o+"0. B
capital intensity 资本密集度 t?du+:
capital intensive 资本密集 `wn<3#
capital investment 资本投资 yL.PGF1(
Capital Investment Fund 资本投资基金 -H ac^4uF
capital loss 资本损失 U- *8%>Qp
capital maintenance 资本保值;资本保留 W|r+J8
capital market 资本市场;资金市场 *MnG-\{j
capital market instrument 资本市场票据 pr[B$X.V
capital money 资本款项 i&}zcGC
capital money subject to a trust 信托财产资本 Q}=W>|aE.
capital movement 资本流动 lJGqR0:r+
capital nature 资本性质 :XPC0^4s
capital outlay 资本支出 QKUBh-QFK
capital portion 资本部分 6h0U
capital profit 资本利润 9rpg1 0/T
capital project 基本工程项目;非经常开支项目 He0N
capital receipt 资本收入 T/WmS?
capital redemption 资本赎回 7 BnenHD
capital redemption business 资本赎回业务 <y\
Z#z
capital redemption contract 资本赎回合约 Y?&DEKFbD
capital redemption reserve 资本赎回储备 &0th1-OP_
capital reduction 资本减缩;减资 4mM2C`I
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] YvxMA#
股本削减计划〔香港联合交易所有限公司〕 1a=9z'8V
capital repayment 偿还资本 3gV&`>@
capital reserve 资本储备;后备资本 ATMogxh
capital revenue 资本收益;非经常收入 23(E3:.
capital spending 资本开支;资本支出;非经常开支 mD ^qx0o<
capital stock 股本 n}9Msen
capital stock subscription 认缴股本;认购股本 gvTOCF
capital subsidy 建设津贴;基本建设津贴 !CVBG*E^l
capital subvention 非经常资助金 D_
Bx>G9
capital sum 资本额 O%fp;Y{`
capital tax 资本税 |$SvD2^
capital transfer tax 资本转移税 $_URXI
capital turnover 资本周转率 :9!0Rm
capital value 资本价值 9pl_V
WrQ
capital works project 基本工程项目 LrM.wr zI/
Capital Works Reserve Fund 基本工程储备基金 O yH!V&w
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 @F3-Ugm
capitalization 资本化;资本总额 "z#?OV5
capitalization of interest 利息化作本金 cyHak u+
capitalized interest 化作本金的利息 WFeMr%Zqh>
capitalized loan 转作资本的贷款 ${I@YSU
capitalized value 资本还原值;资本化价值 #<tWYE
capitation grant 按人计算的补助金 jL7MmR#y5"
captive insurance business 专属自保保险业务 S$lmEJ_
car insurance 汽车保险 '4^V4i
Caribbean Development Bank 加勒比开发银行 m`yn9(1Y[
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] 5|~r{w)9
意大利嘉利堡银行 lM|WOmD
cartel 同业联盟;卡特尔 @7HOL-i
cartelized rates system 联营式利率制度 +/b4@B7
cash 现金;现款 A9qO2kq7_
cash accounting system 现金会计制度 Y)4Nydq
cash acquisition 以现金投资所得的资产 {Hp}F!X$
cash allowance 现金津贴 NBg>i7KQ
cash assets 现金资产 -t~B@%
cash at bank 银行现金;银行存款 8SCW.;0
cash balance 现金结余 <Z_wDK/UR
cash basis 现金收付制;收付实现制 Hdq/E>u
cash basis accounting 现金收付制会计;收付实现制会计 U@v8H!p^i
cash bonus 现金红利 yd2qf
cash book 现金出纳帐;现金簿 |`(?<m
cash client 现金客户 dE}b8|</
cash commission rebate 现金回佣 Y="&|c=w#L
cash compensation 现金补偿 EYx2IJ
cash contribution 现金承担额;现金分担额 0w[0%:R^
cash cost 直接费用;现金成本 7 NB"oU^h%
cash coupon 现金礼券 1=q?#PQ
cash credit 现金信贷 /o1)ZC$
cash deficit 现金赤字 Ni@e/|
2b
cash deposit and withdrawal 现金收支 :UhFou_D4l
cash disbursement journal 现金支出日记簿 6kF
uMtjc
cash disbursement slip 现金支出传票;现金支出单 4gv XJK-
cash flow 现金流量;银根 'G3OZj8
cash flow lending 流动现金放款;无抵押融资 $m: a-.I
cash flow statement 现金流量表;现金流动表 n 8OdRv
cash flow surplus 现金流量盈余 w)m0Z4*
cash in hand 库存现金;手头现金 k>0cTBY&
cash in till 备用现金 55\X\>
0C7
cash in transit 运送中现金;在运现金 _6-/S!7Y\
cash input 投入现金 *UL|{_)c
cash input figure 现金投入数字 GY$?^&OO>
cash limit 现金支出限额;现金限额 <9k}CXv2PK
cash margin 现金保证金 kz VI:
cash market 现货市场;现金交易市场 +@],$=aE?
cash offer 现金要约;现金补偿额 ge
{4;,0=
cash payment 现金付款;现金支付 etK,zEd
cash position 现金头寸 *ckrn>E{h
cash price 现金价格 RBD7mpd
cash receipts journal 现金收入日记簿 >3
.ep},
cash receiving slip 现金收入传票;现金收入单 K!:
,l
cash settlement 现金结算 zHs
cash surplus 现金盈余 QUw5~n ;-
cash with order 订货付现;凭票即付 8rG&CxI
cashier's order 银行本票 w%o4MFK=!
cashier's order outstanding 未承兑的银行本票 8(_g] u#B;
cash-limited subhead 有现金支出限额的分目 ;=9vmQA
cash-sweep 现金彩票活动 XX[Wwt
casual client “散客”;“散户” WJSHLy<a
CCASS Depository 中央结算系统证券存管处 s^t1PfP(,
CCIC Finance Limited 中芝兴业财务有限公司 $9_.Q/9>
cedant 分出者 $}UJs <-F
ceding company 分出公司 ihBl",l&Hq
ceding insurer 分出保险人 i+x6aQ24
ceiling 上限 [ 6o:v8&3
ceiling price 最高限价 q\HBAry
central bank 中央银行 OO
wA{]gK
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 m',_kY3
central banking 中央银行业务 '=b&)HbeK
central banking function 中央银行职能 8`~3MsE"
Central Clearing and Custodian System 中央结算及托管系统 x5 ~E'~_
Central Clearing and Depository System 中央结算及存管系统 vlN. OQ
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 P[P72WR
central clearing house 中央结算所 rU^ghF
central clearing system 中央结算制度;集体交收系统 cf!k
9x9Z
central custody system 中央托管系统 Cm}UWX
central depository 中央存管处 &CmkNm_B
central depository system 中央证券存管制度 GN;XB b]w
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 K<w5[E9V.
central rate 中央汇率;中心汇率 >hL'#;:f#
Central Registration Hong Kong Limited 香港中央证券登记有限公司 F Hcqu_;J
Central Tender Board 中央投标委员会 ` dUiz5o'
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 z57papo
centralized budgetary and payments system 集中预算及支付制度 v8k^=A:
centred 12-month moving average 十二个月定位移动平均数 *4^]?Y\*
certificate of approval 批准证明书 BG8)bhk;/
certificate of beneficial entitlement to property 资产权益证书 0o=)&%G
certificate of compliance 合格证明书;合约完成证明书 Z%9^6kdY
certificate of deposit [CD] 存款证 lg
certificate of exemption from estate duty 豁免遗产税证明书 +95dz?~
certificate of incorporation 公司注册证书;法团注册证书 %y7wF'_Y
certificate of incorporation of registered trustees 注册受托人法团证书 ft qW3VW
certificate of indebtedness [CI] 负债证明书 h-rj
certificate of insurance 保险证书 s]%!
certificate of interest 权益证明书;息票 K ':pU1
certificate of means 资产证明书 xAz4ZXj=q
certificate of participation 参与证明书 ~ kJpB t7M
certificate of payment of profits tax 缴付利得税证明书 wXZY5-h4
certificate of preference 特惠税证 KC-aLq/
certificate of rateable value 应课差饷租值证明书 _vLT!y
certificate of registration 登记证书;注册证明书 WI!z92qq[
certificate of satisfaction 清偿证明书 [k=9 +0p
certificate of transfer 转让证明书 !cq|g
certificate to bearer 不记名证明书 Tc(v\|F,
certification 核证 r=||sZs
certification fee 核证费 BBJ]>lQ
certified cheque 经银行证明可兑现的支票 :::f,aCAu
certified public accountant [CPA] 执业会计师
o4f9EJY
certified statement 经证明的报表 molowPI
cessation of business 停业 hJ*E"{xs
cession 分保 gO%i5
C.F. Finance Company Limited 浙一财务有限公司 ![!b^:f
chance 机会;中彩机会 *g41"Cl
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 5XUI7Q%
change of domicile 迁册 ?HyioLO
change to estimates 修订预算 (*Q|;
change to the approved estimates of expenditure 核准开支预算的变动 GWZXRUc
charge 费用;押记;抵押 ^k<$N
charge number 税单号码 RWQW/Gwx
charge on assets 资产的征税
Q<ExfJm
charge upon general revenue 从政府一般收入中拨款支付 QGj5\{E_
chargeable 可予征收;应课税的 gq1Y]t|4F
chargeable agreement for sale 可予征收印花税的买卖协议 5nq-b@?L
chargeable income 应课税入息 UnF4RF:A2&
chargeable normal trading receipt 应课税的一般营业收入 VEEeQy
chargeable profit 应课税利润 y"-{6{3
chargeable to tax 应课税 7[1
R}G V
charged to... 记入……帐目 ,T~5iLKY
chargee 承押记人 F^G`Jf
charge-holder 受押人 DmPsltpzQ
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 H&IP>8Dk
charging order 押记令 &LQab>{*K
chargor's right 押记人的权利 TC#B^m`'p
charitable donation 慈善捐款 es FL<T
charitable trust 慈善信托 [eP]8G\
W
charity property 慈善财产 I_*>EA
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 &Q+V I/p
charter 章程;特许权 ',j-n$Z^=
charter of incorporation 成立章程 &D w~Jq|
chartered accountant 特许会计师 ]~Qk g+>'&
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 6lAo`S\)eX
Chartered Institute of Public Finance and Accountancy [United Kingdom] )9Ojvp=#r:
特许公共财政及会计学会〔英国〕 ^!Jm/-
charterer 承租人 (UT*T
Chase Manhattan Asia Limited 美国大通亚洲有限公司 .T-p]9*p
Chase Manhattan Bank 美国大通银行 (
+hI
chattels 实产 :8wF0n-'
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 !`=?<Fl
Che Hsing Finance Company Limited 浙兴财务有限公司 <ijmkNVS
check-and-balance system 制约平衡制度 Z[bC@y[Wb
Chekiang First Bank Limited 浙江第一银行
"<h#Z(
cheque 支票 N|vJrye
Chiao Yue Finance Company Limited 侨裕财务有限公司 '+zsj0!A
Chiba Bank, Ltd. 千叶银行 ahv=HWX k
Chicago Board of Options Exchange 芝加哥期权交易所 tp2 _OQAQ
Chicago Board of Trade 芝加哥交易所 KptLeb:Om
Chicago Mercantile Exchange 芝加哥商品交易所 ..TjEBp
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 YDD]n*&
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 ADz|Y~V!
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 s7}
)4.vO
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 --FtFo
child allowance 子女免税额 'Pu;]sC
China & South Sea Bank Limited 中南银行 |YFlJ2w
China Affairs Committee [Hong Kong Futures Exchange Limited] :C6rN}_k
中国事务委员会〔香港期货交易所有限公司〕 Z5-'|h$|
China concept stock 中国概念股 ra2q. H
China Construction Bank 中国建设银行 )ix E
China Development Division [Stock Exchange of Hong Kong Limited] )d`$2D&iY
中国发展科〔香港联合交易所有限公司〕 O_Q,!&*6
China Economic News 《中国经济新闻》 iH0c1}<k$
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 R7E"7"M10
China State Bank Limited 国华商业银行 gNQJ:!
Chinatrust Commercial Bank, Limited 中国信托商业银行 }!Lr!eALr
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 9ksrr{tW
Chinese Bankers Club, Hong Kong 香港银行华员会 lM,:c.R
Chinese Banks' Association 香港华商银行公会 5xUPqW%3
Chinese Gold and Silver Exchange Society 金银业贸易场 y<(.,Nb8
Chinese New Year bonus 年奖;年终花红 2]ljm]\l
chit fund 银会 \ y",Qq?
Chiyu Banking Corporation Limited 集友银行有限公司 [rsAY&.
Chiyu Finance Company Limited 集友财务有限公司 )~(_[='
Cho Hung Finance Limited 朝兴金融有限公司 yqI|BF`
choses in action 无形动产;据法权产 ~A4WuA
chronological book 序时帐簿 0eP~F2<bC
Chubu Securities Finance Company 中部证券金融公司 ev
>9P
Chung Khiaw Bank Limited 崇侨银行 B ;$8<
Chung Nan Finance Company Limited 中南财务有限公司 &,7(Wab
Chuo Trust & Banking Co., Ltd. 中央信托银行 m
0PF"(
Chuo Trust Asia Limited 中央信托亚洲有限公司 /[5up
Citibank, N.A. 万国宝通银行 ^umAfk5r?H
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 rnE'gH(V'
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 p2^OQK
Citicorp International Limited 万国宝通国际有限公司 ) &-E@% \
civil debt 民事债项 RBwV+X[B
Civil Service Pension Reserve Fund 公务员退休金储备基金 ^yTN(\9
claim 申索;索偿;债权 >.4Sx~VH2
claim equalization fund 申索平衡基金 kzXW<V9
claim for refund of property tax 申请发还物业税 69yyVu_
claim of debt 债权申索 I5?LD=tt
claim on bank 对银行的债权 -',Y;0b%
claim to dividend 摊还债款申索 h %S#+t(Bf
claimant 申索人;索偿人 kGP?Jx\PkH
claims statistics 申索统计数字 6suc:rp";
class of insurance business 保险业务类别 7Y:s6 R|
class of property 财产类别 $@;[K\
claw-back 递减率 IRa*}MJe
clearance cost 清拆成本 W0kq>s4
clearing 结算;票据交换;清算 ?]N&H90^5
clearing account 结算帐户 Q-5wI$=
clearing and settlement system 结算和交收系统 bmpB$@
clearing balance 结算差额 e:
tp7w 4
clearing bank 结算银行 Q2JjBV<
clearing cheque 交换支票 .*"IJD9
clearing house 结算所;票据交换所 U+
=q_ <
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 rfoCYsX'
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 o9>X"5CmX
clearing member 结算会员 yI<'J^1C[
Clearing Members' Fund 结算会员基金 I|H mbTXa
clearing participant 结算参与者 i,T{SV
clearing rebate 结算费用的回佣 N0PX<$y
Clearing Rules [SEHK Options Clearing House Limited] [~wcHE
《结算规则》〔联交所期权结算所有限公司〕 dM$S|,H
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 &tIm
Clerk to the Board of Review 税务上诉委员会书记 r%i{a
client 客户;委托人;当事人 eSU8/9B
client agreement 客户协议 ~Y[1Me
client confidentiality 客户保密的责任 QCw<* Id+
client money 客户款项 WAbhBA
client statement 客户结单 l1S1CS
clients fund 客户资金 [-ecKPx
close 结算;收市;收盘 ]\lw^.%
close a position 平仓;轧平头寸 E?uv&evPK7
close company 股份不公开的公司 C7PiuL?
close higher 收市时价位较高 C2v7(
close lower 收市时价位较低 H<"j3qt
close mixed 收市时荣辱互见 _guY%2%yR
close of exchange 交易所停市 ~@;7}Aag
close of financial year 财政年度终结 +6*I9R
close out 平仓 t {}1f
close out a long position 平长仓 w=$_',5#Z
close out a short position 平空仓 RI=B(0A
close steady 收市时价格稳定 /xzL!~g`6<
close the gap 弥补差距 }f}&|Vap
closed position 平仓 l-rnDl
closed-end investment corporation 股份固定的投资公司 Jo0x/+?,+
close-out price 抛售价格 F/Xhm91^
closing account 决算帐户 &Is%I<'o
closing balance 期终结余;收市结余 vI@8DWs
closing price 收市价;收盘价 >smaR^m
closing quotation 收市价;收市行情 I1,?qr"Zr
closing rate 收市汇价;收盘汇率 79DC]48M
closing transaction 平仓交易 8ZDq
KQ1;
clothing levy 成衣税 yS""*8/
club deposit 零存整付存款 '4rgIs3=x"
Code of Aid 《资助则例》 b+>godTi_
Code of Banking Practice 《银行营运守则》 a=R-F!P)
Code of Best Practice [Stock Exchange of Hong Kong Limited] ;D:v@I$I
《最佳应用守则》〔香港联合交易所有限公司〕 nj[6c
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〕 "oQ@.]-#
Code of Conduct for Persons Registered with the Securities and Futures Commission ZSNg^)cN
《证券及期货事务监察委员会注册人操守准则》 Z"jo
xZ
code of practice 实务守则;经营守则;执业守则 N.?Wev{
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 gnGw7V
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 ~08v]j
q
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 p=zm_+=
Code on Pooled Retirement Funds 《集资退休基金守则》 i]v!o$7
Code on Share Repurchases [Share Repurchase Code] .uP$M(?j
《公司购回本身股份守则》〔《股份购回守则》〕
o&zV8DE_v
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 OZ6%AUot
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 z$NLFJvy_-
co-debtor 共同债务人 ~ocr^V{"<~
co-financing scheme 共同融资计划 wHmEt ORo
cognizance 证明令 R)=<q]Ms
coin 硬币
e_I 8Jj4
coin replacement programme 硬币取缔计划 e(^O8
coin set 套装硬币 D<`X
B*
coinage 硬币 -_3.]o/J
Coinage Security Fund 硬币发行基金 b%BwGS(z
cold call 主动与准客户接触 :vj buqN]
collapse in prices 价格下泻;价格下挫;价格暴跌 {~SR>I3sv
collateral 抵押品 y[cAU:P?
collateral bond 担保债券 -vyC,A
collateral loan 抵押贷款 I
zT%Kq
collateral security 附属抵押品 k8TMdWW
collection 征收;收取 Q%a4g
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 yWuq/J:
collection of betting duty 收取博彩税 QS_u<B
Collection Office [Inland Revenue Department] 收税处〔税务局〕 \0$?r4A
collective consumption 集体消费 -3fvO~
Collector 收税主任 [ ,dsVd
Collector of Rates 差饷征收官 :MVD83?4
Collector of Stamp Revenue 印花税署署长 a'Z"Yz^Eo
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 ktCh*R[`
combined surplus 合并盈余 ~VOmMw4HV
combined visible and invisible trade account 有形及无形贸易合并帐目 G4i&:0
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 4{Iz\:G:{/
commemoration coin 具纪念性的硬币 n;U|7it7
commencement of winding-up 清盘开始
3Wiu`A
commerce and industry sub-index 工商分类指数 K"#}R<k8:A
commercial activity 商业活动 zri <'W
commercial bank 商业银行 S%4K-I
Commercial Bank Act of Norway 《挪威商业银行法》 8P .! q
Commercial Banks Law 《商业银行法》 \h-[u%
commercial borrowing 商业借款 ~LVa#
Commercial Code of Japan 《日本商法》 E-x(5^b"
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 w3*JVIQC
commercial invoice 商业发票 QMIXz[9w
commercial letter of credit 商业信用证 [#_ceg1G
commercial loan 商业贷款;商业放款 2eNm2;
commercial paper 商业票据 7G/"!ePW6`
commercial paper market 商业票据市场 pO^
6p%
commercial registry 商业登记处 (<ejJPWT
commercial return 商业回报 vq{:=:5'P
commercial sale 商业销售 R1nctA:
commercialization 商品化 8wBns)wy @
commercially viable 具商业利益;有利可图 vn8Ez6<27
Commerzbank AG 西德商业银行 qRUz;M4
commission 佣金;委员会 yoH6g?!O
Commission des Operations de Bourse of France 法国证券事务监察委员会 4avM:h
commission house 佣金行;代办行 j_}e%,}
commission payable 须付的佣金 dCHU* 7DS
commission rebate 佣金回扣 olqHa5qn
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 (HTVSC%=
Commissioner of Banking 银行监理专员〔银监专员〕 c[5>kQ-nq
Commissioner of Estate Duty 遗产税署署长 vF_?1|*|
Commissioner of Inland Revenue 税务局局长 0iYe>u
Commissioner of Insurance 保险业监理专员 aAX 8m
Commissioner of Rating and Valuation 差饷物业估价署署长 xkX,
l{6
commitment 承担;已承担的开支;承担额;承担项目 htjJ0>&
commitment fee 承诺费 |h#mv~cF
Committee of the Hong Kong Association of Banks 香港银行公会委员会 cv^^NgQ
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 `: 8&m
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 W>"i0p
Committee on Payment System [Hong Kong Monetary Authority] RGiA>Z:W
支付系统委员会〔香港金融管理局〕 n_aKciF
Committee on Unit Trusts [Securities and Futures Commission] (Yx rZ_F'b
单位信托委员会〔证券及期货事务监察委员会〕 vs.q<i-u
Commodities Dealers' Deposit Fund 商品交易商按金基金 OvFZ&S[
Commodities Trading Commission 商品交易事务监察委员会 O6`@'N>6P
commodity 商品 *P_TG"^{W
commodity classification 商品分类法 -X |G
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 43/|[
commodity dealer 商品交易商 x>t:&Y M
commodity exchange 商品交易所 Y A;S'dxY
Commodity Exchange Compensation Fund 商品交易所赔偿基金 ;a68>5Lm*
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 W4Eo1 E
commodity flow method 商品流动法;商品流通法 'Ct+0X:D
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 k\EMO\je
commodity futures contract 商品期货合约 ?J>^X-z
commodity market 商品市场 5!?><{k=%
commodity tax 商品税 6Up,B=sX0
commodity trading adviser 商品交易顾问 w_9:gprf
commodity trading adviser's representative 商品交易顾问代表 5SDHZ?h
commodity trading advisory contract 商品交易顾问合约 j"c"sF\q
commodity warrant 商品期权证 r`"
? K]rI
commodity-based investment 以商品为基础的投资 b2Ct^`|M5
common fund 共同基金 kcQ
|Zg
common property 分权共有财产 Jl}$)'
common share 普通股 'j}%ec1
common stock 普通股 zRB1V99k
Commonwealth Bank of Australia 澳洲联邦银行 bJ9>,,D
Commonwealth Development Corporation 英联邦发展公司 GwpJxiFgk
Commonwealth Finance Ministers Conference 英联邦财长会议
0.?|%;^ib
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 FO*Py)/rX
Commonwealth income tax 英联邦入息税 D[U5SS!)
Commonwealth Preference 英联邦特惠制 /P,J);Y
communal property 公有财产;公有产业 ed&,
communication expenses 通讯费用 MJK L4 G
Community Preference 欧共体特惠制 JL]6o8x
commutation of pension 退休金的折算 *s_)E2
commuted gratuity 折算酬金 Xh){W~-
commuted pension gratuity 经折算的退休酬金 .>&kAf.
Companies Act [United Kingdom] 《公司法令》〔英国〕 x5{ zGv.j
Companies Handbook 《上市公司手册》 Yh4e\]ql~N
companies inspector 公司检查员 YncY_Hu
Companies Liquidation Account 公司清盘帐户 *F&C`]
Companies Ordinance: Information to be Included in a Rights Issue Prospectus O10h(Wg
《公司条例:供股章程须载有的资料》 #.) qQ8*(
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》 /\2 s%b*
Companies Registration Officer 公司注册主任 3C.bzw^
Companies Registry 公司注册处 P_w+p"@m
Companies Registry Trading Fund 公司注册处营运基金 w2Pkw'a{
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 -[ F<u
Company Formation and Enforcement Division [Companies Registry] N>VA`+aFR
公司成立及条例执行部〔公司注册处〕 n-p|7N
company in which the public are substantially interested 由公众拥有相当权益的公司 Cgt{5
company limited by guarantee 担保有限公司 Y0U:i.)
company limited by shares 股份有限公司 p=eSHs{>A
company register 公司登记册 M,6m*
company registration fee 公司注册费 (/c9v8Pr(7
company with limited liability 有限法律责任的公司 3q<\
\8Y*
company's memorandum 公司组织章程 aWW|.#L
company's reserve 公司储备 r lW
comparative advantage 比较优势;比较利益 )V+;7j<"D
compensation 补偿金;赔偿 >?I[dYzut
Compensation Committee [Stock Exchange of Hong Kong Limited] C7,Ol0`v
赔偿委员会〔香港联合交易所有限公司〕 /f_lWr:9l
compensation from insurance 保险赔偿 l 4(-yWC$H
compensation fund 赔偿基金 {ImZ><xe/
compensation fund levy 赔偿基金征费 wz;IKdk[
compensation rate 补偿率 Dk8"
H>*
Compensation Review Committee 赔偿检讨委员会 .|cQ0:B[
compensation scheme 赔偿计划 7+@:wX\
compensation trade 补偿贸易 ^cd+W?
compensation value 补偿值 4K:p
compensatory payment 补偿付款 d&t|Y:,8
competition and pricing strategy 竞争与定价策略 AOhsat;O`
competitive edge 竞争优势 p.&FK'&[0
competitive price 具竞争力的价格 8L.Y0_x
competitive tender 竞争性投标 ]M>mwnt+
Compliance Committee [Stock Exchange of Hong Kong Limited] N3i}>Q)B
监察委员会〔香港联合交易所有限公司〕 1[/X$DyaK
component of expenditure 开支组成部分 "w=.2A:q
Composite Consumer Price Index 综合消费物价指数 7+=fD|Cl
composite index 综合指数 ]0g<][m
composite rating 综合评级 I%;xMtY1o
composite return form 综合报税表 TDA+ rl
Composite Securities and Futures Bill 《证券及期货综合条例草案》 :jgwp~l
composite tax return 综合报税表 =p:D_b
composition 组合成分;债务重整协议
>Xh9{/o
composition of earnings 收益组合成分 :*#I1nb$
compound increase 复合增加率;复合增长率 p-r}zc9@
compound interest 复利 'ym/@h7h
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 G^5}T>TV
comprador note 买办票据 z1_\P) M
comprador order 买办付款令票 BY72 fy#e
comprehensive income tax 综合所得税 ?<
mSEgvu
comptroller 审计主任 !bS:!Il9=
compulsory liquidation 强制清盘 }JoCk{<31
compulsory winding-up 强制清盘 ~8RN
computation 计算;计算表 (Z;-u+ }.
computational procedure 计算方法
Q]A;VNx
computer audit programme 电脑审计程序;电脑核数程序 O$LvHv!
concentrated position 集中持仓量 [@_}BZk
concentration risk 资金集中风险;集中融资风险 ! ai, \
concept stock 概念股 ;)~loa1\
concession 特许权;宽减措施;优惠 m^% [
concession contract 特许经营权合约 0k0y'1SL
concessionary rate 优惠率 G)M9to
concordat 协定;契约;国际监管条约 MW6d-
condition 条件 *h$Z:p-g
conditional endorsement 附有条件的背书
D`2Iy.|!
conditional offer 有条件要约 PJsiT4<
conditional sale agreement 有条件售卖协议 },ef(
conditions of tender 投标章程 D~G24k6b3
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》 ?,O{,2}
conduct of business standard 业务操守准则 D*I%=);B_
Confidentiality Understandings 保密谅解文件 6m|j "m
confirmation letter 确认书 Ft#d&
I
confirmation of mail transfer 信汇证明书 <9B\('
Confirmation of Payment 已缴税证明书 hj4Kv
confirmed letter of credit 保兑信用证 u+~Ta
confirming bank 保兑银行 p{[Ol
confiscation order 没收令 *O+G}_}
connected transaction 关连交易
/MO|q
consensus capitalism 共识资本主义 gyondcF
conservative investor 保守投资者 1zl6Rwk^o
consideration 代价;对价;约因 _p<s!
consideration issue [listing method] 代价发行〔上市方式〕 ;3-5U&Axt
consideration other than cash 现金以外的代价 &+u)
+<&;(
consignee 收货人;代售人 @or&GcQ*
consignment 托运;寄售 {Ug?k<h7|
consignor 付货人;托运人;寄售人 _jQ"_Ff
consolidated account 综合帐目 4jfkCU
consolidated account expenditure 综合帐目开支 6V
KsX+sd
consolidated balance sheet 综合资产负债表 Uo#%f+t
consolidated cash deficit 综合现金赤字
MD%_Z/NL
consolidated cash surplus 综合现金盈余 t-)C0<
consolidated enterprises sectorial index 综合企业分类指数
l}A8
consolidated net earnings 综合净收益;综合净盈利
.;8T*
consolidated net profit 综合净利润;综合纯利 9#IKb:9k
consolidated policy 综合保单 al.~[T-O+
consolidated price 综合价格 y+hC !-
consolidated profit and loss account 综合损益帐;综合损益表 }Zu>?U
consolidated public sector expenditure 公营部门综合开支 xv4_q-r[
consolidated revenue account 综合收入帐
lU`]yL
consolidated shareholders' fund 综合股东资金 <O>1Y09C/
consolidation of shares 股份合并 Po#;SG#Ee
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 yZE"t[q#O
consortium company 财团公司 Z_.Eale^
consortium loan 银团贷款 :,X,!0pWRp
constant dollar figure 固定币值 &9g4/c-?$
constant market price 固定市价 k4FxdX
constant price 固定价格 `L/kw Vl
constant price series 固定物价计算数列 o}C| N)'
constant rate 固定比率 D G}} S5
constituent stock 成分股 Xt %;]1n
constitution 章程;组织章程 e
"5S;
construction output 建造产出量 wu"6Kyu
constructive trust 法律构定信托 (p08jR
'5
consultant accountant 顾问会计师 wuSp+?{5k
consultant's fee 顾问费 u=JI 1
Consultation Paper on Proposed Regulation on Share Margin Financing .H
{
《监管股票按贷财务的建议谘询文件》 FIG3P))
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability s-!Bpr16o0
《有关联交所检讨董事资格的程序的谘询文件》 gJ6C&8tl
consumer behaviour 消费者行为 {{7%z4l
Consumer Council 消费者委员会 %]S~PKx
consumer credit financing operation 消费者信贷业务 2It$ bz
consumer demand 消费者需求 (vMC.y5
consumer durables 耐用消费品 wg\*FfQn
consumer expenditure 消费开支 $@<qaR{t \
consumer goods 消费品 8.3888
consumer market 消费市场 B#9rqC
consumer price 消费物价 Z[[o u?c
Consumer Price Index [CPI] 消费物价指数 -]\cUQ0
Consumer Price Index (A) 甲类消费物价指数 (\}>+qS[
Consumer Price Index (B) 乙类消费物价指数 ^|M\vO
Consumer Price Index Classification System 消费物价指数分类法 .>NhC"
Consumer Price Index Report 《消费物价指数月报》 Yj99[
c#]
Consumer Price Index series 消费物价指数系列 z;yb;),
consumer price inflation 消费物价上涨 20h|e+3
Consumer Representative Action Fund 消费者集体诉讼基金 (=cR;\s<
consumer sentiment 消费意欲 +`O8cHx
consumer spending 消费开支;消费支出 xs_l+/cZ
consumption expenditure 消费开支 6Y<'Lyg/
consumption pattern 消费模式 _R-[*ucq
consumption product 消费产品 L5=Tj4`
consumption tax 消费税 {KYbsD
contango 交易延期费;延期交割费;期货溢价 PYX]ld.E
contingencies warrant 紧急拨款令;应急支款授权书 WX$mAQDV
contingency 应急费用;意外开支准备金 a"uO0LOb
contingency allowance 应急准备金 4)./d2/E
contingency sum 应急费用;意外开支准备金 x;ym_UZ6e
contingent assets 或有资产 \' (_r
contingent debt 或有债权;待确定债务 iTJSW
contingent interest 待确定的权益 t>p!qKrE'J
contingent liabilities 或有负债 lL_M=td8W
contingent profit 或有利润 GInU7y904
contingent right 或有的权利 teh$W<C
continue to hold a deposit 继续持有存款 *T\-iICw
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 8q*MhH>6I
continuing rent 连续租金 U9GmkXRix
continuing trustee 留任受托人 eV$pza
continuous licensing system 长期持牌制度 Ej\EuX
Continuous Net Settlement System [CNS System] 持续净额交收系统 C,T9xm
contra account 对销帐户 HH
=sq
contra flow 资金回流 %"Tn=fZIF
contra item 对销项目 'wB6-
contra transfer 对销转拨 7A'd55I4
contract 合约 rV.04m,
contract for difference 差价合约 JbN@AX:%
contract for service 服务合约 ~"F83+RDe
contract for settlement 平仓合约 CMn&1
contract note 成交单据 |d}f\a`
contract of copartnery 合伙合约 dXR70/
contract of indemnity 弥偿合约 .zxP,]"l
contract of insurance 保险合约 aVsA5t\zi
contract of reinsurance 再保险合约 Gh;Ju[6
contract price 合约价格 C;7?TZ&x