C: bH&)rn
t`YZ)>Ws
calendar year figure 历年数字 ~uR6z//%
call 催缴通知;认购期权 =/JF-#n/MA
call deposit 通知存款;活期存款 #3yw
call loan 短期同业拆借;通知贷款 i(yAmo9h
call margin 补仓;追加保证金 ,,gLrVk
call market 短期同业拆放市场 @PoFxv
call money 短期同业拆借;活期贷款 oA;Ty7s
call option 认购期权;看涨期权 k;_KKvQ
call price 赎回价格;提前赎回价 R 4$Q3vcH
call warrant 认购认股权证;回购认股权证 t_>bTcsU
callable share 可收回股份;可兑付股份 tG2OVRx8u
called up share capital 已催缴股本 G k"L%Zt)
Canadian Dollar [CAD] 加拿大元 "G9'm
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 "R2t&X[9
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 omv6_DdZ
cancellation price 取消费 LX\*4[0%K
cap 上限 K+@eH#Cv,(
capital 资本;资金 s w.AfRQP
Capital Accord 《资本协定》 FL#g9U>
capital account 资本帐;非经常帐 ]r6BLZ[ %
capital account commitment balance 资本帐承担额结余 P A6KX5
Capital Adequacy Directive [CAD] 《资本充足指引》 3_\{[_W
capital adequacy ratio [CAR] 资本充足比率 o d}EM_
capital allowance 资本免税额 !q$&JZY
capital alteration 资本变更 :\+{;;a@
capital and liabilities ratio 资本负债比率 71l"m^Z3zy
capital and liquidity requirement 资本与流动资金的规定 RJRq` T|m
capital appreciation 资本增值 ~S^X"8(U
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〕 ?VZ11?u
capital assets 资本资产 r!.+XrYg
capital at risk 风险资本 uojh%@.4
capital base 资本基础;资金基础 ^0Q=#p
capital charges 资本支出;资本费用 vdH+>l
capital commitment 资本承担 S0N2rU
capital contribution certificate 出资证明书 T1(j l)
capital convergence 划一资本充足比率 (~ ]g,*+
capital cost 资本成本;建设成本;建设费用 P^8^1-b
capital cover 资本保证 %9QMzz5
capital deficit 资本亏绌;资本赤字 -OrY{^F
capital divided into shares 资本分成股份 MjQ[^%lfL
capital element 资本因素;资本部分 1C0Y0{6,
capital equipment 资本设备 8
_4l"v
p
capital expenditure 资本开支;非经常开支 H~[LJ5x
capital expenses 资本费用 Gpdv]SON{
capital financing 筹集资本;以非经常收入支付非经常开支的结算
m%oGzx+
capital flow 资金流量 f`hyYp`d5
capital formation 资本形成;集资 S9HBr
capital formation figure 资本组合数字 QGH
h;
capital fund 资本基金 ~5r=FF6
capital gain 资本增益;资本增值 Vl{~@G, @
capital gains tax 资本增值税 aJ:A%+1
capital goods 资本财货;资本货物 ]~ !XiCqu
capital grant 非经常补助金;非经常拨款;建设补助金 83KfM!w
capital grant cycle 建设补助金周期 QFW0KD`5
capital injection 注入资本;注资 t1e4H=d>
capital input 投入资本 /7k.r}6\R
capital intensity 资本密集度 Jo{zy
capital intensive 资本密集 b:P\=k]8#
capital investment 资本投资 y$IaXr5L
Capital Investment Fund 资本投资基金 ^uyN v-'F
capital loss 资本损失 C9<4~IM
w
capital maintenance 资本保值;资本保留 ]urK$
capital market 资本市场;资金市场 DeOXM=&z
capital market instrument 资本市场票据 ;W7 hc!
capital money 资本款项 koOy Z>
capital money subject to a trust 信托财产资本 |x &Z~y
capital movement 资本流动 Q0V^PDF
capital nature 资本性质 XnBm`vk?V!
capital outlay 资本支出 B/jrYT$;m
capital portion 资本部分 C
_8j:Z&
capital profit 资本利润 \s=QiPK
capital project 基本工程项目;非经常开支项目 1^aykrnQ>
capital receipt 资本收入 luW
<V>
capital redemption 资本赎回 C/F@ ]_y
capital redemption business 资本赎回业务 "@.Z#d|Y
capital redemption contract 资本赎回合约 c}\
'x5:o
capital redemption reserve 资本赎回储备 I+0c8T(:
capital reduction 资本减缩;减资 za,6du6
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] Q> kiVvc
股本削减计划〔香港联合交易所有限公司〕 @. "q
capital repayment 偿还资本 7egq4gN]2Y
capital reserve 资本储备;后备资本 y k?SD1hj
capital revenue 资本收益;非经常收入 FyCBNtCv
capital spending 资本开支;资本支出;非经常开支 49o\^<4b
capital stock 股本 Iq+2mQi*/k
capital stock subscription 认缴股本;认购股本 F
y b[{"
capital subsidy 建设津贴;基本建设津贴 M9gOoYf,~
capital subvention 非经常资助金 PmHd9^C
capital sum 资本额 Truc[A.2Z
capital tax 资本税 /K f L+"^|
capital transfer tax 资本转移税 Gc wt7~
capital turnover 资本周转率 (I[s3EnhS
capital value 资本价值 \H^;'agA
capital works project 基本工程项目 *t^eNUA
Capital Works Reserve Fund 基本工程储备基金 }@wVW))6$
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 }7%9}2}Iw
capitalization 资本化;资本总额 :i.t)ES
capitalization of interest 利息化作本金 (i\)|c/a7
capitalized interest 化作本金的利息 x.ba|:5
capitalized loan 转作资本的贷款 6.[)`iF+#
capitalized value 资本还原值;资本化价值 ~Po<(A}`f
capitation grant 按人计算的补助金 7SaiS_{:
captive insurance business 专属自保保险业务 0*/kGvw`i
car insurance 汽车保险 >Co)2d]
Caribbean Development Bank 加勒比开发银行 m~;B:LN<
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] "mR*7o$|
意大利嘉利堡银行 ?IILt=)<
cartel 同业联盟;卡特尔 E4=qh1d
cartelized rates system 联营式利率制度 e9 *lixh
cash 现金;现款 6AAswz'$P
cash accounting system 现金会计制度 TKo<~?
cash acquisition 以现金投资所得的资产 `kFiH*5 %z
cash allowance 现金津贴 ?pqU3-knH
cash assets 现金资产 H'Nq#K
cash at bank 银行现金;银行存款 ytiyF2Kp
cash balance 现金结余 W!91tzs:
cash basis 现金收付制;收付实现制 \%TyrY+`K
cash basis accounting 现金收付制会计;收付实现制会计 z6I% wh
cash bonus 现金红利 RU|X*3";T
cash book 现金出纳帐;现金簿 9,scH65x
cash client 现金客户 FAw1o
cash commission rebate 现金回佣 lI6W$V\,
cash compensation 现金补偿 +P)ys#=
cash contribution 现金承担额;现金分担额 R&*@@F-dx
cash cost 直接费用;现金成本 O%&cE*eX
cash coupon 现金礼券 n'M>xq_
cash credit 现金信贷 'mE^5K
cash deficit 现金赤字 0e16Ow6\!1
cash deposit and withdrawal 现金收支 D:9
2\l
cash disbursement journal 现金支出日记簿 m(_9<bc>
cash disbursement slip 现金支出传票;现金支出单 wXbsS)#/
cash flow 现金流量;银根 e)b%`ntF
cash flow lending 流动现金放款;无抵押融资 8{
gXToK
cash flow statement 现金流量表;现金流动表 +rc SL8C
cash flow surplus 现金流量盈余 >g}G}=R~3
cash in hand 库存现金;手头现金 -ihiG_f
cash in till 备用现金 v+6e;xl8
cash in transit 运送中现金;在运现金 4MLH+/e
cash input 投入现金 <#*.}w~
cash input figure 现金投入数字 ! %Ny0JkO
cash limit 现金支出限额;现金限额 ~*-qX$gr
cash margin 现金保证金 S-c ^eLzQ
cash market 现货市场;现金交易市场 =wrP:wYF
cash offer 现金要约;现金补偿额 )];aI A$
cash payment 现金付款;现金支付 y}"7e)|t%
cash position 现金头寸 pr rT:Y
cash price 现金价格 "@yyXS
r
cash receipts journal 现金收入日记簿 #
yN*',I&
cash receiving slip 现金收入传票;现金收入单 gKi{Y1
cash settlement 现金结算 =J/ FJb
cash surplus 现金盈余 r4Q|5kT*i
cash with order 订货付现;凭票即付 Vte EDL/w
cashier's order 银行本票 >cgpaj x*
cashier's order outstanding 未承兑的银行本票 !20XsO
cash-limited subhead 有现金支出限额的分目 Md&WJ
};L
cash-sweep 现金彩票活动 G5Yk bw#
casual client “散客”;“散户” /XbW<dfl
CCASS Depository 中央结算系统证券存管处 {/ 2E*|W~I
CCIC Finance Limited 中芝兴业财务有限公司 ea9oakF
cedant 分出者 ZA820A>2!
ceding company 分出公司 QJBr6
ceding insurer 分出保险人 ~ap2m
ceiling 上限 (kw5>c7
ceiling price 最高限价 e.vtEQV9
central bank 中央银行 "rNL
`P7
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 Ed-M7#wY
central banking 中央银行业务 ,={t8lN
central banking function 中央银行职能 RE"^
)-
Central Clearing and Custodian System 中央结算及托管系统 7wVH8^|
Central Clearing and Depository System 中央结算及存管系统 @_yoX(.E&
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 a`c:`v2o
central clearing house 中央结算所 vhgLcrn
central clearing system 中央结算制度;集体交收系统 =RKSag&
central custody system 中央托管系统 KoBW}x9Jp
central depository 中央存管处 E6A/SVp
central depository system 中央证券存管制度 ~Xv=9@,h
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 lpmJLH.F
central rate 中央汇率;中心汇率 ,6"l (]0
Central Registration Hong Kong Limited 香港中央证券登记有限公司 yVJ%+d:6
Central Tender Board 中央投标委员会 $xgBKD
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 "484n/D
centralized budgetary and payments system 集中预算及支付制度 {/8Q)2*>0
centred 12-month moving average 十二个月定位移动平均数 \RG!@$i
certificate of approval 批准证明书 *?%
k#S
certificate of beneficial entitlement to property 资产权益证书 V5mTu)tp5
certificate of compliance 合格证明书;合约完成证明书 !0}\&<8/m
certificate of deposit [CD] 存款证 /X*oS&-M
certificate of exemption from estate duty 豁免遗产税证明书 5.0e~zlM-
certificate of incorporation 公司注册证书;法团注册证书 nE W31 8
certificate of incorporation of registered trustees 注册受托人法团证书 pdVQ*=c?M
certificate of indebtedness [CI] 负债证明书 j`>^1Q
certificate of insurance 保险证书 w=7L3AW
certificate of interest 权益证明书;息票 iCQ>@P]nE
certificate of means 资产证明书 G4-z3e,crr
certificate of participation 参与证明书 19U]2D/z
certificate of payment of profits tax 缴付利得税证明书 ,!QV>=
certificate of preference 特惠税证 <[~,uR7
certificate of rateable value 应课差饷租值证明书 )%Iv[TB[
certificate of registration 登记证书;注册证明书 9$*s8}|
certificate of satisfaction 清偿证明书 B4H!5b
certificate of transfer 转让证明书 t T%/r,
certificate to bearer 不记名证明书 mI1H!
certification 核证 5"KlRuv%
certification fee 核证费 J$ut_N):N
certified cheque 经银行证明可兑现的支票 [:EvTY
certified public accountant [CPA] 执业会计师 Tl("IhkC
certified statement 经证明的报表 /F/;G*n
cessation of business 停业 sy5 Fn~\R
cession 分保 QO;4}rq
C.F. Finance Company Limited 浙一财务有限公司 1R%1h9I4'
chance 机会;中彩机会 2@j";+
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 )6X.Nfkb^k
change of domicile 迁册 }Fb!?['G5
change to estimates 修订预算
ZI>km?w
change to the approved estimates of expenditure 核准开支预算的变动 L@Nu/(pB=
charge 费用;押记;抵押 >]D4Q<TY
charge number 税单号码 pbXi9|bI
charge on assets 资产的征税 [1G^/K"
charge upon general revenue 从政府一般收入中拨款支付 r#i?j}F}
chargeable 可予征收;应课税的 u'~;Y.@i'
chargeable agreement for sale 可予征收印花税的买卖协议 Q9F)
chargeable income 应课税入息 #\rwLpC1u
chargeable normal trading receipt 应课税的一般营业收入 ]2SI!Ai7
chargeable profit 应课税利润 7;:#;YSha
chargeable to tax 应课税 +C]&2zc.
charged to... 记入……帐目 Pt,ebL~
chargee 承押记人 "\%On >
charge-holder 受押人 QP@<)`1t9
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 %:v`EjRD0
charging order 押记令 YNdrWBf)
chargor's right 押记人的权利 6 ,ANNj
charitable donation 慈善捐款 BHDML.r }M
charitable trust 慈善信托 ]jMKC8uz
charity property 慈善财产 6=_~0PcY
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 c7uG9
charter 章程;特许权 uYI@9U
charter of incorporation 成立章程 I,@r5tKo
chartered accountant 特许会计师 ZfAzc6J?\
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 OTWkUB{
Chartered Institute of Public Finance and Accountancy [United Kingdom] }j 5 a[L
特许公共财政及会计学会〔英国〕 J97R0
charterer 承租人 a
dfR!&J
Chase Manhattan Asia Limited 美国大通亚洲有限公司 w&h2y4
Chase Manhattan Bank 美国大通银行 =JLh?Wx
chattels 实产 3L>IX8_
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 e0,'+;*=g
Che Hsing Finance Company Limited 浙兴财务有限公司 F?+3%>/A@
check-and-balance system 制约平衡制度 cV
K7
Chekiang First Bank Limited 浙江第一银行 |`k
.y]9
cheque 支票 E8\XNG)V4
Chiao Yue Finance Company Limited 侨裕财务有限公司 nv0@xnbz
Chiba Bank, Ltd. 千叶银行 >B -q@D
Chicago Board of Options Exchange 芝加哥期权交易所 b}!3;: iD
Chicago Board of Trade 芝加哥交易所 `NRH9l>B7
Chicago Mercantile Exchange 芝加哥商品交易所 <~emx'F|
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁
'1SG(0
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 J:dof:q
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 D0G-5}s`
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 kT IYD o
child allowance 子女免税额 9-1#( Y6S
China & South Sea Bank Limited 中南银行 v9RW5
China Affairs Committee [Hong Kong Futures Exchange Limited] gT+Bhr
中国事务委员会〔香港期货交易所有限公司〕 `g''rfk}
China concept stock 中国概念股 hn)a@
China Construction Bank 中国建设银行 m4w')r~
China Development Division [Stock Exchange of Hong Kong Limited] {QaNAR=)
中国发展科〔香港联合交易所有限公司〕 []W;t\h
China Economic News 《中国经济新闻》 Ds8
EMtS
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 \t4tiCw
China State Bank Limited 国华商业银行 M(q'%XL^
Chinatrust Commercial Bank, Limited 中国信托商业银行 }u{gR:lZ
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 :&XH?/Wi
Chinese Bankers Club, Hong Kong 香港银行华员会 ~ A Qp|
Chinese Banks' Association 香港华商银行公会 ^nK7i[yF.k
Chinese Gold and Silver Exchange Society 金银业贸易场 |aToUi.Q%
Chinese New Year bonus 年奖;年终花红 >-<8N-@"n
chit fund 银会 q>:$c0JY
Chiyu Banking Corporation Limited 集友银行有限公司 zzGYiF?
Chiyu Finance Company Limited 集友财务有限公司 vH%gdpxX
Cho Hung Finance Limited 朝兴金融有限公司 9Mm!%Hu
choses in action 无形动产;据法权产 ;,'igdold
chronological book 序时帐簿 B#%;Qc
Chubu Securities Finance Company 中部证券金融公司 pY8q=Kl
Chung Khiaw Bank Limited 崇侨银行 qa >Ay|92e
Chung Nan Finance Company Limited 中南财务有限公司 #%3rTU
Chuo Trust & Banking Co., Ltd. 中央信托银行 zW |=2oX2
Chuo Trust Asia Limited 中央信托亚洲有限公司 vC;]jJb:
Citibank, N.A. 万国宝通银行 PMs z`
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 >4m'tZ8
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 #yseiVm;
Citicorp International Limited 万国宝通国际有限公司 -
N>MBn
civil debt 民事债项 V=I"-k}RL
Civil Service Pension Reserve Fund 公务员退休金储备基金 A|#`k{+1-
claim 申索;索偿;债权 B(k=oXDF
claim equalization fund 申索平衡基金 r,SnXjp@
claim for refund of property tax 申请发还物业税 %sh>;^58P
claim of debt 债权申索 pi( -A
claim on bank 对银行的债权 LVIAF0kX
claim to dividend 摊还债款申索 MOn,Db$
claimant 申索人;索偿人 S&O3HC
claims statistics 申索统计数字 {",MCu_V
class of insurance business 保险业务类别 }*]B-\>
class of property 财产类别 c97{Pu
claw-back 递减率 9Ywpej*+
clearance cost 清拆成本 E! /[gZ
clearing 结算;票据交换;清算 ;^
wd_
clearing account 结算帐户 H?1xjY9sl
clearing and settlement system 结算和交收系统 cxeghy:;U
clearing balance 结算差额 9L0GLmLk1u
clearing bank 结算银行 {3a&1'a0g
clearing cheque 交换支票 `Ycf]2.,$
clearing house 结算所;票据交换所 M`,~ mU
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 m8Vdb"0
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 _i_Q?w`
clearing member 结算会员 <%}QDO8\i
Clearing Members' Fund 结算会员基金 )"(] Lf's
clearing participant 结算参与者 h!@|RW&}qX
clearing rebate 结算费用的回佣 \ b
V6@#,
Clearing Rules [SEHK Options Clearing House Limited] `cz2DR-"
《结算规则》〔联交所期权结算所有限公司〕 ^Jp&H\gI.
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 })xp%<`
Clerk to the Board of Review 税务上诉委员会书记 MvLs%GE%
client 客户;委托人;当事人 $yDWu"R8
client agreement 客户协议 =.<@`1
client confidentiality 客户保密的责任 }UJv[
client money 客户款项 '# NcZy
client statement 客户结单 2=0DCF;Bv
clients fund 客户资金 <P ,~eX(r
close 结算;收市;收盘 ?PA$Ur21lw
close a position 平仓;轧平头寸 f|A
riM
close company 股份不公开的公司 4EI7W,y
close higher 收市时价位较高 CHd9l]Rbe
close lower 收市时价位较低 'oNO-)p\#!
close mixed 收市时荣辱互见 HjvCujJ
close of exchange 交易所停市 ( m\$hX
close of financial year 财政年度终结 7qO a
;^T
close out 平仓 |Z\R*b"
close out a long position 平长仓 2M<R(W!&
close out a short position 平空仓 2n><RZ/9
close steady 收市时价格稳定 ~"pKe~h
close the gap 弥补差距 m p<1yY]
closed position 平仓 B!{d-gb
closed-end investment corporation 股份固定的投资公司 d\MLOXnLq;
close-out price 抛售价格 -U~
closing account 决算帐户 ?7:KphFX)
closing balance 期终结余;收市结余 sb:d>6
closing price 收市价;收盘价 :.(;<b<\
closing quotation 收市价;收市行情 EcIE~qs
closing rate 收市汇价;收盘汇率 dpQG[vXe
closing transaction 平仓交易 {l_{T4xToB
clothing levy 成衣税 ~DO4,
club deposit 零存整付存款 u$%t)2+$4
Code of Aid 《资助则例》 j.a`N2]WE
Code of Banking Practice 《银行营运守则》 Qjx?ri//
Code of Best Practice [Stock Exchange of Hong Kong Limited] }nt*
[:%
《最佳应用守则》〔香港联合交易所有限公司〕 f~E*Zz`;
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〕 O/:UJ( e{
Code of Conduct for Persons Registered with the Securities and Futures Commission r|4t aV&
《证券及期货事务监察委员会注册人操守准则》 b[z]CP
code of practice 实务守则;经营守则;执业守则 f>BWG`
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 *5tO0_L
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 Iff9'TE
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 B1]bRxwn?
Code on Pooled Retirement Funds 《集资退休基金守则》 dd2[yKC`
Code on Share Repurchases [Share Repurchase Code] HM>lg`S
《公司购回本身股份守则》〔《股份购回守则》〕 9a'-Y
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 R.7 :3h
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 ~['Kgh_;
co-debtor 共同债务人 zf3v5Hk
co-financing scheme 共同融资计划 P"sA
cognizance 证明令 kq\)MQ"/X
coin 硬币 q&C""!h^
coin replacement programme 硬币取缔计划 ]weoTn:
coin set 套装硬币 9rh}1eo7
coinage 硬币 FP[!BUOf"
Coinage Security Fund 硬币发行基金 6c0>gUQx-
cold call 主动与准客户接触 T843":
collapse in prices 价格下泻;价格下挫;价格暴跌 5SCKP<rb
collateral 抵押品 EpQ8a[<-3
collateral bond 担保债券 &.TTJsKG h
collateral loan 抵押贷款 Uye|9/w8 !
collateral security 附属抵押品 S/;bU:
collection 征收;收取 ZiLj=bh
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 UMX@7a,[3
collection of betting duty 收取博彩税 "
RxP^l
Collection Office [Inland Revenue Department] 收税处〔税务局〕 r$)w7Gk<
collective consumption 集体消费 8enEA^
Collector 收税主任 P2Vg 4
Collector of Rates 差饷征收官 Fl(T\-Eu
Collector of Stamp Revenue 印花税署署长 #c^^=Z
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 F;^F+H
combined surplus 合并盈余 HSq}7S&U
combined visible and invisible trade account 有形及无形贸易合并帐目 vloF::1
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 }@.|?2b +
commemoration coin 具纪念性的硬币 EJ2yO@5O
commencement of winding-up 清盘开始 -*.-9B~u
commerce and industry sub-index 工商分类指数 Ar~"R4!
commercial activity 商业活动 v%Wx4v@%SE
commercial bank 商业银行 ,@5I:X!rR
Commercial Bank Act of Norway 《挪威商业银行法》 +{/
Commercial Banks Law 《商业银行法》 m.,U:>
commercial borrowing 商业借款 w&ak"GgV
Commercial Code of Japan 《日本商法》 k5]j.V2f
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 qWb+r
commercial invoice 商业发票 J=/5}u_gw
commercial letter of credit 商业信用证 :6%Z]tt
commercial loan 商业贷款;商业放款 ']+Uu'a
commercial paper 商业票据 @B}aN@!/
commercial paper market 商业票据市场 k1Q?'<`
commercial registry 商业登记处 o=`C<}
commercial return 商业回报 8_N]e'WUh
commercial sale 商业销售 oY, %Iq
commercialization 商品化 XVU2T5s}
commercially viable 具商业利益;有利可图 3po:xMY
Commerzbank AG 西德商业银行 0Lb4'25.
commission 佣金;委员会 f5 `g
Commission des Operations de Bourse of France 法国证券事务监察委员会 5 (A5Y-B
commission house 佣金行;代办行 OrK&RC
commission payable 须付的佣金 &4_qF^9J
commission rebate 佣金回扣 Dih3}X&jn$
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 [+P#tIL
Commissioner of Banking 银行监理专员〔银监专员〕 l}qE 46EL
Commissioner of Estate Duty 遗产税署署长 Sf8{h|71
Commissioner of Inland Revenue 税务局局长 jRatm.N
Commissioner of Insurance 保险业监理专员 YID4w7|
Commissioner of Rating and Valuation 差饷物业估价署署长 4ni3kmvX
commitment 承担;已承担的开支;承担额;承担项目 A=
w9V
commitment fee 承诺费 QPq7R
Committee of the Hong Kong Association of Banks 香港银行公会委员会 `He,p -
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 aCL!]4K84$
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 W|o'&
Committee on Payment System [Hong Kong Monetary Authority] 4!wR_@W^El
支付系统委员会〔香港金融管理局〕 e>AE8T
Committee on Unit Trusts [Securities and Futures Commission] \Acqr@D
单位信托委员会〔证券及期货事务监察委员会〕 h?pkE
Commodities Dealers' Deposit Fund 商品交易商按金基金 nWHa.H#
Commodities Trading Commission 商品交易事务监察委员会 ,#8e_3Z$
commodity 商品 /:FOPPs
commodity classification 商品分类法 <wAFy>7
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 x+]\1p
commodity dealer 商品交易商 Y&K;l_
commodity exchange 商品交易所 F,'exuZ
Commodity Exchange Compensation Fund 商品交易所赔偿基金 %D[0nt|X
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 vEn4L0D
commodity flow method 商品流动法;商品流通法 ^k\e8F/
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 Kde9
$
commodity futures contract 商品期货合约 +k>.Q0n%m
commodity market 商品市场 ZGd!IghL
commodity tax 商品税 3=L.uXVb
commodity trading adviser 商品交易顾问 ?)#5X_V-q
commodity trading adviser's representative 商品交易顾问代表 S1?-I_t+]
commodity trading advisory contract 商品交易顾问合约 pn^ d]rou?
commodity warrant 商品期权证 L~KM=[cn
commodity-based investment 以商品为基础的投资 9cj9SB4
common fund 共同基金 _hk.2FV:3m
common property 分权共有财产 @i*|s~15
common share 普通股 U,.![TP
common stock 普通股 f^.AD-
Commonwealth Bank of Australia 澳洲联邦银行 (zFi$
Commonwealth Development Corporation 英联邦发展公司 :*2ud (
Commonwealth Finance Ministers Conference 英联邦财长会议 1&U>,;]*
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 "%x<ttLl
Commonwealth income tax 英联邦入息税 *~x/=.}
Commonwealth Preference 英联邦特惠制 mOlI#5H
communal property 公有财产;公有产业 ,11H.E
Z
communication expenses 通讯费用 _:"<[ >9
Community Preference 欧共体特惠制 W}]%X4<#rN
commutation of pension 退休金的折算 q')R4=0
K
commuted gratuity 折算酬金 qC?:*CXH
commuted pension gratuity 经折算的退休酬金 5kz)5,KjM
Companies Act [United Kingdom] 《公司法令》〔英国〕 qhz]Wm P
Companies Handbook 《上市公司手册》 E2{FK)qT
companies inspector 公司检查员 u5%7}<nNi
Companies Liquidation Account 公司清盘帐户 RSfzRnhmr
Companies Ordinance: Information to be Included in a Rights Issue Prospectus
7?%k7f
《公司条例:供股章程须载有的资料》 Zc`BiLzrIG
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 .RhxgC<
Companies Registration Officer 公司注册主任 #"5 Dk#@
Companies Registry 公司注册处 :B:"NyPA
Companies Registry Trading Fund 公司注册处营运基金 $"H{4x`-
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 PuZf/um
Company Formation and Enforcement Division [Companies Registry] Q(oN/y3,
公司成立及条例执行部〔公司注册处〕 ~7zGI\=P@
company in which the public are substantially interested 由公众拥有相当权益的公司 k4[|'Dk?
company limited by guarantee 担保有限公司 HZf/CE9T
company limited by shares 股份有限公司 oczN5YSt
company register 公司登记册 jWE:ek*
company registration fee 公司注册费 >M/V oV
company with limited liability 有限法律责任的公司 8Bjib&im
company's memorandum 公司组织章程 XUlS\CH@{
company's reserve 公司储备 Q{lpKe0
comparative advantage 比较优势;比较利益 uPl\I6k
compensation 补偿金;赔偿 2mGaD\?K
Compensation Committee [Stock Exchange of Hong Kong Limited] ]3l 9:|
赔偿委员会〔香港联合交易所有限公司〕 N/K.%<h
compensation from insurance 保险赔偿 c>)Yt^q&K
compensation fund 赔偿基金 T]=r Co
compensation fund levy 赔偿基金征费 07^iP>?
compensation rate 补偿率 X'qU*Eo
Compensation Review Committee 赔偿检讨委员会 _ "VkGG
compensation scheme 赔偿计划 z\%Ls
compensation trade 补偿贸易 7w6cwHrL@
compensation value 补偿值 trp0V4b8
compensatory payment 补偿付款 Ot6aRk
competition and pricing strategy 竞争与定价策略 57&b:0`p
competitive edge 竞争优势 aN8|J?JH
competitive price 具竞争力的价格 k+ty>bP=
competitive tender 竞争性投标 W|g4z7Pb
Compliance Committee [Stock Exchange of Hong Kong Limited] Us0EG\Y
监察委员会〔香港联合交易所有限公司〕 #kaY0M
component of expenditure 开支组成部分 n74V|b6W
Composite Consumer Price Index 综合消费物价指数 |='z{WS
composite index 综合指数 >^*+iEe
composite rating 综合评级 Gf<'WQ[
composite return form 综合报税表 Pf\D-1gi
Composite Securities and Futures Bill 《证券及期货综合条例草案》 S9~+c
composite tax return 综合报税表 rcC<Zat,|
composition 组合成分;债务重整协议 +2&@x=xy
composition of earnings 收益组合成分 O4V.11FnW
compound increase 复合增加率;复合增长率 NP/Gn6fr
compound interest 复利 O#S;q5L@
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 &N\jG373
comprador note 买办票据 vRHd&0
comprador order 买办付款令票 K)DDk9*
comprehensive income tax 综合所得税 pw)||Q
comptroller 审计主任 w"cZHm
compulsory liquidation 强制清盘 $4 S@
compulsory winding-up 强制清盘 <YhB8W9 P
computation 计算;计算表 G <i@ 5\#
computational procedure 计算方法 &)AVzN+*h
computer audit programme 电脑审计程序;电脑核数程序 Vt".%d/`7
concentrated position 集中持仓量 ;
Q3n
concentration risk 资金集中风险;集中融资风险 GycSwQ
,
concept stock 概念股 @oV9)
concession 特许权;宽减措施;优惠 Tk:h@F|B.|
concession contract 特许经营权合约 06c>$1-?
concessionary rate 优惠率 0;AA/
concordat 协定;契约;国际监管条约 '":lB]hS
condition 条件 LXC9I/j/
conditional endorsement 附有条件的背书 ;;C?{
conditional offer 有条件要约 O$&mFL[`
conditional sale agreement 有条件售卖协议 |yQZt/*SOZ
conditions of tender 投标章程 uao0_swW5
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》 SEGri#s
conduct of business standard 业务操守准则 ymx>i~>7J
Confidentiality Understandings 保密谅解文件 )ttUWy$w
confirmation letter 确认书 N343qU
confirmation of mail transfer 信汇证明书 C9n?@D;S
Confirmation of Payment 已缴税证明书 VcSVu
confirmed letter of credit 保兑信用证 '%dfzK*Z
confirming bank 保兑银行 R3;Tk^5A
confiscation order 没收令 %yW3VL
connected transaction 关连交易 2.l Z:VLN
consensus capitalism 共识资本主义 G IT>L
conservative investor 保守投资者 bzuEfFaL
consideration 代价;对价;约因 |:xYE{*)H
consideration issue [listing method] 代价发行〔上市方式〕 R`DKu=
consideration other than cash 现金以外的代价 YaKeq5%y
consignee 收货人;代售人 D#il*
consignment 托运;寄售 Y2ZT.l
consignor 付货人;托运人;寄售人 %)|9E>fP]N
consolidated account 综合帐目 ?'@8kpb
consolidated account expenditure 综合帐目开支 bm?sbE
consolidated balance sheet 综合资产负债表 GqaDL3Niqs
consolidated cash deficit 综合现金赤字 Mc09ES
consolidated cash surplus 综合现金盈余 q Gw -tPD<
consolidated enterprises sectorial index 综合企业分类指数 4cabP}gBk
consolidated net earnings 综合净收益;综合净盈利 -0$55pa/@:
consolidated net profit 综合净利润;综合纯利 '_w=k4
consolidated policy 综合保单 2jg-
consolidated price 综合价格 % NA9{<I
consolidated profit and loss account 综合损益帐;综合损益表 @eD):Y
consolidated public sector expenditure 公营部门综合开支 E.7
consolidated revenue account 综合收入帐 hb zC#@q
consolidated shareholders' fund 综合股东资金 ;V*R*R
consolidation of shares 股份合并 \>:CvTzF
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 4e~A1-
consortium company 财团公司 :km61
consortium loan 银团贷款 0-HqPdjR
constant dollar figure 固定币值 s%C)t6`9
constant market price 固定市价 ryW'Z{+r'
constant price 固定价格 8/i!' 0r\
constant price series 固定物价计算数列 "?ucO4d
constant rate 固定比率 "HElB9
constituent stock 成分股 5][Ztx
constitution 章程;组织章程 \K@'Z
construction output 建造产出量 !sDh4jQ`
constructive trust 法律构定信托 J&[@}$N
consultant accountant 顾问会计师 U3T#6Rptl
consultant's fee 顾问费 zVXC1u9B
Consultation Paper on Proposed Regulation on Share Margin Financing %W%9j#!aN
《监管股票按贷财务的建议谘询文件》 *c~T@m~DR
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability *)ardZV${
《有关联交所检讨董事资格的程序的谘询文件》 {1V($aBl
consumer behaviour 消费者行为 UDL!43K
Consumer Council 消费者委员会 E*.{=W }C
consumer credit financing operation 消费者信贷业务 _/uFsYC
consumer demand 消费者需求 [Sr,h0h6
consumer durables 耐用消费品 Mn9dqq~a
consumer expenditure 消费开支 C8[&S&<_<
consumer goods 消费品 T&%ux=Jt
consumer market 消费市场 ?nofUD.
consumer price 消费物价 %+8F'&X
Consumer Price Index [CPI] 消费物价指数 Ge-CY
Consumer Price Index (A) 甲类消费物价指数 l>Z5 uSG
Consumer Price Index (B) 乙类消费物价指数 Rv#]I#O
Consumer Price Index Classification System 消费物价指数分类法 q*\x0"mS/
Consumer Price Index Report 《消费物价指数月报》 c_-drS
Consumer Price Index series 消费物价指数系列 4{hps.$?~
consumer price inflation 消费物价上涨 xIxn"^'
Consumer Representative Action Fund 消费者集体诉讼基金 a:"Uh**
consumer sentiment 消费意欲 Wc,~ {
consumer spending 消费开支;消费支出 m@"QDMHk.
consumption expenditure 消费开支 3Mxp)uG/
consumption pattern 消费模式 (eCJ;%%k
consumption product 消费产品 H<v'^*(
consumption tax 消费税 +?u~APjNN
contango 交易延期费;延期交割费;期货溢价 (d(hR0HKE
contingencies warrant 紧急拨款令;应急支款授权书 ue4Vcf
contingency 应急费用;意外开支准备金 +Vm}E0Ov
contingency allowance 应急准备金 [`^a=:*
contingency sum 应急费用;意外开支准备金 Gnfd;.
(.
contingent assets 或有资产 } \HN&@
contingent debt 或有债权;待确定债务 ^aH\7J@Y
contingent interest 待确定的权益 |$Xl/)Oq
contingent liabilities 或有负债 r<K(jG[:{f
contingent profit 或有利润 7B!xT2{T
contingent right 或有的权利 RRRCS]y7$t
continue to hold a deposit 继续持有存款 ~-EOjX(X'E
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 7on.4/;M
continuing rent 连续租金 G]+&!4
continuing trustee 留任受托人 .WPV dwV4U
continuous licensing system 长期持牌制度 zUKmx y@
Continuous Net Settlement System [CNS System] 持续净额交收系统 q:dHC,fO
contra account 对销帐户 2^^`n1?'
contra flow 资金回流 k Mu8"Az
contra item 对销项目 JBJhG<J
contra transfer 对销转拨 'yL%3h
_@
contract 合约 OY:,D
contract for difference 差价合约 QV{}K
contract for service 服务合约 'R
c,Mq'
contract for settlement 平仓合约 >N]7IU[-
contract note 成交单据 *Eo?k<:zPm
contract of copartnery 合伙合约 MrDc$p W G
contract of indemnity 弥偿合约 %KmiH
;U
contract of insurance 保险合约 ~C>?W[Y
contract of reinsurance 再保险合约 JKGc3j,+#
contract price 合约价格 hS)'a^FV
contracting party 订约人;立约人;缔约国 8>0e*jC
contractual agreement 合约协议 '=Rs/EDME
contractual commitment 合约承担 <4P4u*/o
contractual joint venture 合约式联营企业 (>r[-Bft
contractual mutual fund 合约互惠基金 ~y/
nlb!
contractual right 合约权利 S"xKL{5
contractual savings fund 合约储蓄基金 89o/F+ _b
contributed surplus 实缴资本盈余 ;
mZW{j
contribution 出资;供款;捐款;分担款项 Kac' ;1
contribution account 供款帐户 VzY8rI
contribution to gross domestic product 在本地生产总值中所占比率 mT.u0KUIy
contribution to investment 出资额 1(|'WyD
contribution to pension fund 退休金供款 >[_f3;P
contributor 供款人;出资人;捐助人 R'C2o]
contributory 分担人 U-R6xxPZ
contributory scheme 供款计划 X4 A<[&F/
contrived cessation of business 有预谋的停业 4iKgg[)7`=
control 控制权;控制;管制 @JyK|.b#0
control of a company 公司的控制权;公司控股权 b/C`Jp
control of business 业务的控制权 )?X-(4
controlled company 受控制公司 S/4^ d &Gr
controller 控制人;控权人;会计长 0l-Ef1
controller of an authorized institution 认可机构控权人 R}q>O5O
controlling company 控股公司 ][?G/*k
controlling interest 控制权益;控股权益 w+1|9Y
controlling officer 管制人员 ,u`B<heoLU
controlling officer's report 管制人员报告 PfC!lI
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controlling shareholder 控股股东;持有控股权的股东 m<j8cJ(
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》
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conventional lending 传统放款;常规放款 LIZRoG8
conversion 兑换;换算;转换〔证券〕 Kfh|
conversion factor 换算因数 wPwXM!
conversion of stock 公债的转换 i`dCG[
conversion rate 兑换率;换算率;转换价格〔证券〕 iZaI_\"__
convertibility 可兑性;兑换性;自由兑换 y0'Rmk,
convertibility undertaking 兑换保证 "a8j"lPJ
convertible 可兑换;可换股 dIRm q+d^
convertible currency 可兑换货币 `kZ@Zmj#
convertible debenture 可转换债权证 S$Q8>u6Wk
convertible loan stock 可转换股的债权股额 w8Sp<6*
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 kH]yl
2
conveyance 转易;转易契;财产转让证书 iVy7elT;R
conveyance of property 财产转让 W!?7D0q
conveyance on sale 售卖转易契 L:1^Kxg
conveyancing fee 业权转易费 `<\1[HJ\
conveyancing scale charges 物业转易收费标准 +YqZ((
cooling-off period 冷静期 :yeq(oK,
co-owner 共同拥有人;分权共有人 *
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co-partner 共同合伙人 B:!W$<
co-partnership 共同合伙 =y/8^^
Copenhagen Stock Exchange 哥本哈根证券交易所 XI22+@d6
core capital 核心资本 3WUTI(
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons BI $
《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》 $D}{]MN.
Core Principles for Effective Banking Supervision [Basle Committee] )tl.s)"N
《有效监管银行业的主要原则》〔巴塞尔委员会〕 )e a :Q?
cornering “夹仓”;轧空;囤积居奇 |=$-Wu
corporate borrower 借款公司;借款机构 >]W)'lnO
corporate business 公司企业;公司业务
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Corporate Communications Department [Stock Exchange of Hong Kong Limited] ~fT_8z
企业传讯部〔香港联合交易所有限公司〕 4Qo]nre!
corporate customer 公司客户 EpFQ|.mQ
corporate dealer 公司交易商 @O[}QB?/fi
Corporate Finance Division [Securities and Futures Commission] /ig:9R
企业融资部〔证券及期货事务监察委员会〕 \'CDRr"uw
Corporate Finance (D.T.C.) Limited 协联财务有限公司 jSwf*u
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 -mRA#
corporate governance 公司管治 ^9ePfF)5
corporate income tax 公司所得税 9Iz%ht
corporate investment adviser 公司投资顾问 \l.-eu'O
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 #:^YI
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corporate plan 公司计划 I;Bjfv5
corporate practice 执业法团 yRiP{$E
corporate profits tax 公司利得税 QC X8IIHG
corporate savings 公司储蓄 H8`(O"V
corporate service tax 公司服务税 QNxl/y\l0
corporate signature 法团的签名 Q~j`YmR|
corporation 法团;公司 =<NljOR4`
corporation bond 公司债券
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corporation stock 公司股证;地方债券〔英国〕 Hf vTxaK
corporation tax 公司税 'I /aboDB
correction phase of stock market 股市调整期 M>>qn_yq4
Correctional Services Industries Suspense Account 惩教工业暂记帐 8krpowVs~
corrective affidavit 修正遗产申报誓章 8kIR y
correspondent bank 代理银行 [g Z"a*
Cosmos Finance Limited 宇宙财务有限公司 NbGV1q']
cost 成本;费用;价格 _dJ{j
cost centre 成本中心 &g~ wS@
cost competitiveness 成本竞争力 #~.w&~:
cost control 成本控制;成本管理 NU*fg`w
cost convention 原值成本法;成本惯例 ]/B$br'O{?
cost effectiveness 成本效益;经济效益 wlEo"BA
cost efficiency 成本效率 1[t=XDz/e
cost element 成本要素 yT#{UA^
cost flow 成本流转 4|`Bq}sjZf
cost input 投入资金 {!K-E9_,S
cost management information system 成本管理资料系统 acw4B5]
cost of an asset 资产成本 \C`~S7jC
cost of borrowing 借贷成本 yGsz2T;w
cost of capital 资本成本;资金成本 !grVR157P
cost of installation 安装费 `)Z!V?&