C: wu^q`!ml
{[3YJkrM
calendar year figure 历年数字 k:0P+d
call 催缴通知;认购期权 %]jQ48^R
call deposit 通知存款;活期存款 -Cj_B\
call loan 短期同业拆借;通知贷款 z> :U{!5k
call margin 补仓;追加保证金 'O "kt T
call market 短期同业拆放市场 o>u!CL<
call money 短期同业拆借;活期贷款 aJ-}
call option 认购期权;看涨期权 _7 `E[&v
call price 赎回价格;提前赎回价 (t74a E pi
call warrant 认购认股权证;回购认股权证 8kbBz
callable share 可收回股份;可兑付股份 Y+qus
called up share capital 已催缴股本 qc-C>Ra
Canadian Dollar [CAD] 加拿大元 6UB6;-
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 z6Z='=pT
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 7|~:P$M
cancellation price 取消费 QN #)F
cap 上限 :0dfB&7
capital 资本;资金 !fZLQc
Capital Accord 《资本协定》 u%aFb*
capital account 资本帐;非经常帐 M71R -B`-
capital account commitment balance 资本帐承担额结余 (HSw%e
Capital Adequacy Directive [CAD] 《资本充足指引》 ]PVto\B=
capital adequacy ratio [CAR] 资本充足比率 j];G*-iv{
capital allowance 资本免税额 Kw*~W
i
capital alteration 资本变更 W"O-L
capital and liabilities ratio 资本负债比率 }bgo )<i
capital and liquidity requirement 资本与流动资金的规定 *. dKR
capital appreciation 资本增值 kknhthJ
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〕 p,s&61]
capital assets 资本资产 |UZOAGiBg
capital at risk 风险资本 7kM4Ei
capital base 资本基础;资金基础 Qi|?d7k0
capital charges 资本支出;资本费用 vTcZ8|3 e
capital commitment 资本承担 Gbx";Y8
capital contribution certificate 出资证明书
V.fp/jhj
capital convergence 划一资本充足比率 @Y NGxg~*g
capital cost 资本成本;建设成本;建设费用 #fzw WP
capital cover 资本保证 7<4xtK`+b
capital deficit 资本亏绌;资本赤字 KDaN-r^{%
capital divided into shares 资本分成股份 4g'}h`kh
capital element 资本因素;资本部分 TMtI^mkB:
capital equipment 资本设备 LO}z)j~W
capital expenditure 资本开支;非经常开支 ~._ko
capital expenses 资本费用 D?J#u;h~f
capital financing 筹集资本;以非经常收入支付非经常开支的结算 f@*>P_t
capital flow 资金流量 u7~mnl
capital formation 资本形成;集资 cP('@K=p
capital formation figure 资本组合数字 Wa}"SqYr h
capital fund 资本基金 :5<#X8>d
capital gain 资本增益;资本增值 .J:;_4x
capital gains tax 资本增值税 %OFj
capital goods 资本财货;资本货物 Nc"NObe
capital grant 非经常补助金;非经常拨款;建设补助金 0w+5'lOg
capital grant cycle 建设补助金周期 U_}hfLILi
capital injection 注入资本;注资 um{e&5jk
capital input 投入资本 Xiw@
capital intensity 资本密集度 64b<0;~
capital intensive 资本密集 JQH7ZaN
capital investment 资本投资 }_vM&.GFlL
Capital Investment Fund 资本投资基金 tKX}Ok:V%
capital loss 资本损失 iGQ n/Xdo
capital maintenance 资本保值;资本保留 BWohMT
capital market 资本市场;资金市场 {)uU6z
{'
capital market instrument 资本市场票据 i)8g CDc
capital money 资本款项 #\0TxG5'QA
capital money subject to a trust 信托财产资本 -Fa98nV.WB
capital movement 资本流动 -UTV:^
capital nature 资本性质 +qZc}
7rJF
capital outlay 资本支出 k)Zn>
capital portion 资本部分 P_mi)@
capital profit 资本利润 2gH_$
capital project 基本工程项目;非经常开支项目 AW62~*
capital receipt 资本收入 ,=x
RoXYB}
capital redemption 资本赎回 ?}v}U^
capital redemption business 资本赎回业务 GGp{b>E+
#
capital redemption contract 资本赎回合约 0hb/`[Q
capital redemption reserve 资本赎回储备 cPm~`
Zd
capital reduction 资本减缩;减资 >z5Oy
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] y78z>(jV
股本削减计划〔香港联合交易所有限公司〕 b<8q 92F
capital repayment 偿还资本 >07shNX
capital reserve 资本储备;后备资本 dGa@<hg
capital revenue 资本收益;非经常收入 %/X2 l
capital spending 资本开支;资本支出;非经常开支 ?|)rv
capital stock 股本 VZIKjrKs
capital stock subscription 认缴股本;认购股本 uGM>C"
capital subsidy 建设津贴;基本建设津贴 K^8@'#S
capital subvention 非经常资助金 E"ZEo9y@^
capital sum 资本额 `fLfT'
capital tax 资本税 S>(z\`1qm
capital transfer tax 资本转移税 -S7RRh'p
capital turnover 资本周转率 ` -yhl3si
capital value 资本价值 cJ2y)`
capital works project 基本工程项目 c'xUJhEL
Capital Works Reserve Fund 基本工程储备基金 QW,cn7
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 .byc;9M%
capitalization 资本化;资本总额 (26Bs':M~
capitalization of interest 利息化作本金 qih6me8C
capitalized interest 化作本金的利息 .$UTH@;7
capitalized loan 转作资本的贷款 @{'o#EJY
capitalized value 资本还原值;资本化价值 x}_rnf_
capitation grant 按人计算的补助金 .:T9pplq
captive insurance business 专属自保保险业务 \?r$&K]4
car insurance 汽车保险 a4:`2
Caribbean Development Bank 加勒比开发银行 sK#H4y+<
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] hl*MUD,
意大利嘉利堡银行 eS*
*L3
cartel 同业联盟;卡特尔 ;r%<2(
cartelized rates system 联营式利率制度 FF8WTuzB+
cash 现金;现款 hJ<:-u+yk}
cash accounting system 现金会计制度 R !jhwY$
cash acquisition 以现金投资所得的资产 _ \_3s
cash allowance 现金津贴 f>|9 l
cash assets 现金资产 j`{fB}
cash at bank 银行现金;银行存款 )Kxs@F
cash balance 现金结余 j1W
bD7*8
cash basis 现金收付制;收付实现制 33O)k*g
cash basis accounting 现金收付制会计;收付实现制会计 <xXiJU+
cash bonus 现金红利 N&x@_t""
cash book 现金出纳帐;现金簿 PnI)n=(\
cash client 现金客户 zI1(F67d`
cash commission rebate 现金回佣 G,+xT}@wu
cash compensation 现金补偿 +}&pVe\t
cash contribution 现金承担额;现金分担额 t;h+Cf4
cash cost 直接费用;现金成本 m=#aHF
cash coupon 现金礼券 ?`za-+<r<
cash credit 现金信贷 ZDW,7b%U
cash deficit 现金赤字 )hePN4edj
cash deposit and withdrawal 现金收支 }<E sS
cash disbursement journal 现金支出日记簿 [5x+aW%ql
cash disbursement slip 现金支出传票;现金支出单 ="/R5fp
cash flow 现金流量;银根 Dr4?Ow
cash flow lending 流动现金放款;无抵押融资 WW)_Wh
cash flow statement 现金流量表;现金流动表 5dbX%e_OP
cash flow surplus 现金流量盈余 qxRT1B]{Wx
cash in hand 库存现金;手头现金 D7%^Ly
cash in till 备用现金 muW`pm
cash in transit 运送中现金;在运现金 Bi'I18<
cash input 投入现金 8[vl3C
cash input figure 现金投入数字 I:r($m
cash limit 现金支出限额;现金限额 Bidqf7v
cash margin 现金保证金 6(\q< fx
cash market 现货市场;现金交易市场 @ARAX\F
cash offer 现金要约;现金补偿额 "K9vm^xP
cash payment 现金付款;现金支付 !a.3OpQ
cash position 现金头寸 W ]a7&S
cash price 现金价格 Ej-=y2j{g
cash receipts journal 现金收入日记簿 ;JMOsn}8
cash receiving slip 现金收入传票;现金收入单 n%7A;l!{
cash settlement 现金结算 ?,.HA@T%
cash surplus 现金盈余 B)_!F`9
cash with order 订货付现;凭票即付 E|KLK4]
cashier's order 银行本票 BnY\FQ)K
cashier's order outstanding 未承兑的银行本票 mABwM$_
cash-limited subhead 有现金支出限额的分目 ?FkQe~FN{
cash-sweep 现金彩票活动 at_dmU2[7
casual client “散客”;“散户” JrY"J]/
CCASS Depository 中央结算系统证券存管处 XHU<4l:kl
CCIC Finance Limited 中芝兴业财务有限公司 R^n*
o
cedant 分出者 9\\@I
=;
ceding company 分出公司 ~nLkn#Z
ceding insurer 分出保险人 f'7d4
ceiling 上限 .Y=Z!Q
ceiling price 最高限价 iKP\/LR<n
central bank 中央银行 pZni,<Q
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 6$xo# }8
central banking 中央银行业务 D4YT33$tC
central banking function 中央银行职能 WM~J,`]J
Central Clearing and Custodian System 中央结算及托管系统 BaNU}@
Central Clearing and Depository System 中央结算及存管系统 jM|YW*zNZ
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕
4WBoZJ
central clearing house 中央结算所 %!N2!IiVs
central clearing system 中央结算制度;集体交收系统 |H3?ox*
central custody system 中央托管系统 +z~!#j4Q
central depository 中央存管处 o3kt0NuF,
central depository system 中央证券存管制度 G_7ks]u-
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 m-~V+JU;x
central rate 中央汇率;中心汇率
75QXkJu
Central Registration Hong Kong Limited 香港中央证券登记有限公司 F[Guy7?O
Central Tender Board 中央投标委员会 j]cXLY
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 A8A:@-e8A
centralized budgetary and payments system 集中预算及支付制度 uIVTs9\
centred 12-month moving average 十二个月定位移动平均数 *!wO:<-
certificate of approval 批准证明书 N,'[:{GOY
certificate of beneficial entitlement to property 资产权益证书 %zIl_/s
certificate of compliance 合格证明书;合约完成证明书 W(]E04
certificate of deposit [CD] 存款证 Mp DdJ,
certificate of exemption from estate duty 豁免遗产税证明书 < e7<t9
certificate of incorporation 公司注册证书;法团注册证书 KoxGxHz^Y3
certificate of incorporation of registered trustees 注册受托人法团证书 y~4SKv
$
certificate of indebtedness [CI] 负债证明书 ebl)6C
certificate of insurance 保险证书 q.u[g0h;
certificate of interest 权益证明书;息票 YU ]G5\UU
certificate of means 资产证明书 b7>,-O
certificate of participation 参与证明书 [qjAq@@N#q
certificate of payment of profits tax 缴付利得税证明书 EL2 hD$
certificate of preference 特惠税证 YiY&;)w
certificate of rateable value 应课差饷租值证明书 l&e5_]+%
certificate of registration 登记证书;注册证明书 zx_O"0{5
certificate of satisfaction 清偿证明书 ]%WD} 4e
certificate of transfer 转让证明书 ]ft~OqLg!
certificate to bearer 不记名证明书 >yPFL'
certification 核证 =2vMw]
certification fee 核证费 S1x.pLHj8
certified cheque 经银行证明可兑现的支票 *'AS^2'
certified public accountant [CPA] 执业会计师 ]iE.fQ?;J
certified statement 经证明的报表 Cnc\sMDJ\B
cessation of business 停业 ,&zjOc_v
cession 分保 E<98ahZ?l
C.F. Finance Company Limited 浙一财务有限公司 tNi%}~Z
chance 机会;中彩机会 Tvksf!ba
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 pJ)+}vascR
change of domicile 迁册 '!r+Tz
change to estimates 修订预算 Jfixm=.6
change to the approved estimates of expenditure 核准开支预算的变动 9FIe W[
charge 费用;押记;抵押 jU3;jm.)
charge number 税单号码 f>"!-3
charge on assets 资产的征税 c],frhmyd
charge upon general revenue 从政府一般收入中拨款支付 I!soV0VU]
chargeable 可予征收;应课税的 b[&,%Sm+6
chargeable agreement for sale 可予征收印花税的买卖协议 yjM@/b
chargeable income 应课税入息 08d_DCR
chargeable normal trading receipt 应课税的一般营业收入 cA (e"N
chargeable profit 应课税利润 +|}K5q \
chargeable to tax 应课税 #<PA-
y
charged to... 记入……帐目 NP<F==,
chargee 承押记人 HIWmh4o/.
charge-holder 受押人 0F0Q=dZ
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 Aa\=7
charging order 押记令 ;ow~vO,x
chargor's right 押记人的权利 7S~9E2N
charitable donation 慈善捐款 Fv7%TK{oe
charitable trust 慈善信托 44fq1<.K
charity property 慈善财产 8y4D9_{
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 -'p@ lk
charter 章程;特许权 *?R\[59
charter of incorporation 成立章程 !=h|&Vta
chartered accountant 特许会计师 mrLx]og,
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 057G;u/
Chartered Institute of Public Finance and Accountancy [United Kingdom] /i~^LITH
特许公共财政及会计学会〔英国〕 lu@>?,<
charterer 承租人 d;NFkA(df
Chase Manhattan Asia Limited 美国大通亚洲有限公司 M~{P',l*
Chase Manhattan Bank 美国大通银行 ah!O&ECh
chattels 实产 ]zwqG A
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 *|,ykb>
Che Hsing Finance Company Limited 浙兴财务有限公司 w;SH>Ax:
check-and-balance system 制约平衡制度 %&=(,;d
Chekiang First Bank Limited 浙江第一银行 rJc)<OZjT
cheque 支票 gA6h5F)_
Chiao Yue Finance Company Limited 侨裕财务有限公司 ,p/b$d1p
Chiba Bank, Ltd. 千叶银行 Y+_5"LV
Chicago Board of Options Exchange 芝加哥期权交易所 7N59B z
Chicago Board of Trade 芝加哥交易所 ^]lwd"$
Chicago Mercantile Exchange 芝加哥商品交易所 ,b.4uJg'
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 ]Re~V{uh
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 sG1]A:_<C
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 ap$tu3j
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 (HrkUkw
child allowance 子女免税额 N5 rG.6K
China & South Sea Bank Limited 中南银行 mTuB*
China Affairs Committee [Hong Kong Futures Exchange Limited] E][{RTs
中国事务委员会〔香港期货交易所有限公司〕 :!iPn%
China concept stock 中国概念股 >&TnTv?I
China Construction Bank 中国建设银行 <K=B(-~
China Development Division [Stock Exchange of Hong Kong Limited] /@nRL
中国发展科〔香港联合交易所有限公司〕 3!oQmG_T
China Economic News 《中国经济新闻》 g<T`F
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 4{pemqS*
China State Bank Limited 国华商业银行 Vg,>7?]6h
Chinatrust Commercial Bank, Limited 中国信托商业银行 I\uB"Z{9
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 ?"8A^
^
Chinese Bankers Club, Hong Kong 香港银行华员会 WO(&<(?
Chinese Banks' Association 香港华商银行公会 rX>y>{w~
Chinese Gold and Silver Exchange Society 金银业贸易场 ZV q
Chinese New Year bonus 年奖;年终花红 L]}RSE2
chit fund 银会 9X{nJ"
Chiyu Banking Corporation Limited 集友银行有限公司 UK<DcM~n
Chiyu Finance Company Limited 集友财务有限公司 L5 k>;|SA
Cho Hung Finance Limited 朝兴金融有限公司 (8-lDoW
choses in action 无形动产;据法权产 0-~6}
r$
chronological book 序时帐簿 `7qp\vYL
Chubu Securities Finance Company 中部证券金融公司 r?yJ
Chung Khiaw Bank Limited 崇侨银行 ;Y|~!%2~
Chung Nan Finance Company Limited 中南财务有限公司 5fx,rtY2sQ
Chuo Trust & Banking Co., Ltd. 中央信托银行 > v!c\
Chuo Trust Asia Limited 中央信托亚洲有限公司 n\"LN3
Citibank, N.A. 万国宝通银行 7" STS7_
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 $H:h(ia:
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 Qdr-GODx
Citicorp International Limited 万国宝通国际有限公司 -z 5k4Y
civil debt 民事债项 LI|HET_
Civil Service Pension Reserve Fund 公务员退休金储备基金 FPUR0myCU
claim 申索;索偿;债权 L|1zHDxQ
claim equalization fund 申索平衡基金 FqUt uN
claim for refund of property tax 申请发还物业税 q}F%o0
claim of debt 债权申索 #HuA(``[d
claim on bank 对银行的债权 O"^a.`27
claim to dividend 摊还债款申索 &P{p\ v2Y
claimant 申索人;索偿人 BSu)O~s
claims statistics 申索统计数字 G*~*2>~
class of insurance business 保险业务类别 Is6']bYh
class of property 财产类别 ^'I5]cRa
claw-back 递减率 M7<#=pX&
clearance cost 清拆成本 @oc%4~zl
clearing 结算;票据交换;清算 o`8+#+@f7
clearing account 结算帐户 /e?ux ~f|
clearing and settlement system 结算和交收系统 HJ1\FO9\
clearing balance 结算差额 +$QL0|RL
clearing bank 结算银行 =U7D}n
hS-
clearing cheque 交换支票 9H%xZ(`vN
clearing house 结算所;票据交换所 Y$$?8xr
~
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 2l(j
4~g
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 AW&s-b%P
clearing member 结算会员 l
75{JxZX
Clearing Members' Fund 结算会员基金 P ~
pbx
clearing participant 结算参与者 07"Oj9NlA
clearing rebate 结算费用的回佣 W]}V<S$
Clearing Rules [SEHK Options Clearing House Limited] ;ld~21#m
《结算规则》〔联交所期权结算所有限公司〕 a={qA4N
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 I;Fy
k70w;
Clerk to the Board of Review 税务上诉委员会书记 />. X+N
client 客户;委托人;当事人 iN4'jD^oP
client agreement 客户协议 Qp{-!*
client confidentiality 客户保密的责任 6ym)F!t8l
client money 客户款项 |wb(rua
client statement 客户结单 hG;=ci3EE
clients fund 客户资金 y'O{8Q8T
close 结算;收市;收盘 8U:dgXz
close a position 平仓;轧平头寸 EbYH?hPo
close company 股份不公开的公司 O#5( U.E
close higher 收市时价位较高 cASHgm
close lower 收市时价位较低 +M]8_kE=+l
close mixed 收市时荣辱互见 S=amj cC
close of exchange 交易所停市 kBT}Siw
close of financial year 财政年度终结 ,Y8X"~{A
close out 平仓 h5JwB<8
close out a long position 平长仓 r4ttEJ-jG
close out a short position 平空仓 zomNjy*
close steady 收市时价格稳定 'CO[s.03
close the gap 弥补差距 u\geD
closed position 平仓 \J:T]
closed-end investment corporation 股份固定的投资公司 *=9#tYn~
close-out price 抛售价格 }<h.
chz,
closing account 决算帐户 Jb.u^3R@
closing balance 期终结余;收市结余 Ib8{+j
closing price 收市价;收盘价 khIa9Nm
closing quotation 收市价;收市行情 ViT 5Jn7
closing rate 收市汇价;收盘汇率 >@Vr'kg+V
closing transaction 平仓交易 2\tjeg
clothing levy 成衣税 htrj3$q(4
club deposit 零存整付存款 6SO7iFS
Code of Aid 《资助则例》 6%INNIyAWa
Code of Banking Practice 《银行营运守则》 }Q^a.`h
Code of Best Practice [Stock Exchange of Hong Kong Limited] +mOtYfW
《最佳应用守则》〔香港联合交易所有限公司〕 4^ 6L ])y
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕;《操守准则》〔香港期货交易所有限公司〕 KmOa^vY1.T
Code of Conduct for Persons Registered with the Securities and Futures Commission xLK0~|_#!
《证券及期货事务监察委员会注册人操守准则》 'R'a/ZR`B7
code of practice 实务守则;经营守则;执业守则 9:w,@Phe
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 TC{Qu;`H+U
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 g2<S4
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 3(*s|V"
Code on Pooled Retirement Funds 《集资退休基金守则》 X3O$Sd(D
Code on Share Repurchases [Share Repurchase Code] Z2jb>%
《公司购回本身股份守则》〔《股份购回守则》〕 $[CA#AXE
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 5@%-=87S
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 i O|,,;_
co-debtor 共同债务人 ^tcBxDC"]
co-financing scheme 共同融资计划 X )s7_
cognizance 证明令 *Y0,d`
coin 硬币 nnl9I4-O
coin replacement programme 硬币取缔计划 O~'yP@&`
coin set 套装硬币 J\D3fh97-
coinage 硬币 bu&y w~
Coinage Security Fund 硬币发行基金 X2?_lZ[\
cold call 主动与准客户接触 a`iAA1HJ
collapse in prices 价格下泻;价格下挫;价格暴跌 W(4?#lA2W
collateral 抵押品 " z'!il#
collateral bond 担保债券 BQ0\+
collateral loan 抵押贷款 R>&/n/l
collateral security 附属抵押品 M
F: Eu
collection 征收;收取 0w. _}Cz
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 {~I_rlo n
collection of betting duty 收取博彩税 }3y\cv0ct
Collection Office [Inland Revenue Department] 收税处〔税务局〕 fr2w k}/b
collective consumption 集体消费 (#M$t!'%
Collector 收税主任 JW'acD
Collector of Rates 差饷征收官 hP<qK Vy
Collector of Stamp Revenue 印花税署署长 Q 9<_:3
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 >D62l*V C)
combined surplus 合并盈余 1tz .e\
combined visible and invisible trade account 有形及无形贸易合并帐目 >v,j;[(
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 (r\h dLX
commemoration coin 具纪念性的硬币 MXV4bgltT
commencement of winding-up 清盘开始 Hvo27THLo
commerce and industry sub-index 工商分类指数 Y{tuaBzD
commercial activity 商业活动 /y|r iW
commercial bank 商业银行 ~GYtU9s5
Commercial Bank Act of Norway 《挪威商业银行法》 $Xc<K_Z
Commercial Banks Law 《商业银行法》 ITlkw~'G
commercial borrowing 商业借款 YH9]T,
Commercial Code of Japan 《日本商法》 }8#Czo jt
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 w/6@R 4)p
commercial invoice 商业发票 j)qh>y)
commercial letter of credit 商业信用证 {U-EBXV
commercial loan 商业贷款;商业放款 Mu%,@?zM^/
commercial paper 商业票据 Fsj[J E
commercial paper market 商业票据市场 *G41%uz
commercial registry 商业登记处 ,`@|C
Z-4A
commercial return 商业回报 mP[u[|]
commercial sale 商业销售 0|;=mYa4M
commercialization 商品化 rNyK*Wjt
commercially viable 具商业利益;有利可图 MV\zwH
Commerzbank AG 西德商业银行 U~t(YT
commission 佣金;委员会 cpnwx1q@
Commission des Operations de Bourse of France 法国证券事务监察委员会 ,m]q+7E
commission house 佣金行;代办行 6|}mTG^
commission payable 须付的佣金 #?6RoFgMe
commission rebate 佣金回扣 ]!:Y]VYN)\
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 rtE,SN
Commissioner of Banking 银行监理专员〔银监专员〕 h
cXqg
Commissioner of Estate Duty 遗产税署署长 B{ "<\g
Commissioner of Inland Revenue 税务局局长 .p>8oOp
Commissioner of Insurance 保险业监理专员 nTKfwIeg5
Commissioner of Rating and Valuation 差饷物业估价署署长 =>*N W9c
commitment 承担;已承担的开支;承担额;承担项目 )aSkUytg"
commitment fee 承诺费 q8>Q,F`BA
Committee of the Hong Kong Association of Banks 香港银行公会委员会 |Wk
G='02
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 <-}\V!@E!
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 C ,hsr
Committee on Payment System [Hong Kong Monetary Authority] !F)oX7"
支付系统委员会〔香港金融管理局〕 ;D:T
^4
Committee on Unit Trusts [Securities and Futures Commission] }*.*{I
单位信托委员会〔证券及期货事务监察委员会〕 _AYF'o-Cm
Commodities Dealers' Deposit Fund 商品交易商按金基金 'DQyB`V2y
Commodities Trading Commission 商品交易事务监察委员会 PM7/fv*,
commodity 商品 9 To6Rc;
commodity classification 商品分类法 "QS7?=>*F
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 ||aU>Wj4
commodity dealer 商品交易商 `0:@`)&g1
commodity exchange 商品交易所 9lV'3UG-?
Commodity Exchange Compensation Fund 商品交易所赔偿基金 4PQWdPv;
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 7!%"8Rl-
commodity flow method 商品流动法;商品流通法 Q@n k T1o
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 "g-NUl`'
commodity futures contract 商品期货合约 !&[4T#c
commodity market 商品市场 N<99K!
commodity tax 商品税 Z]BRMx
commodity trading adviser 商品交易顾问 gBu4`M
commodity trading adviser's representative 商品交易顾问代表 lV'83
commodity trading advisory contract 商品交易顾问合约 |e&Kg~~C
commodity warrant 商品期权证 aK'r=NU
commodity-based investment 以商品为基础的投资 ;zDc0qpw
common fund 共同基金 hgGcUpJy?
common property 分权共有财产 vNGvEJ`qn
common share 普通股 aDuanGC/V
common stock 普通股 7ow1=%Q
Commonwealth Bank of Australia 澳洲联邦银行 +E4_^
Commonwealth Development Corporation 英联邦发展公司 YSyW '~!b
Commonwealth Finance Ministers Conference 英联邦财长会议 n}{cs
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 _8
J(;7
Commonwealth income tax 英联邦入息税 }q9f,mz
Commonwealth Preference 英联邦特惠制 <lR8MqjM_
communal property 公有财产;公有产业 plfB}p
communication expenses 通讯费用 I2'?~Lt
Community Preference 欧共体特惠制 $hio(
commutation of pension 退休金的折算 mz1g8M`@[D
commuted gratuity 折算酬金 T*m21<
commuted pension gratuity 经折算的退休酬金 p<4':s;*
Companies Act [United Kingdom] 《公司法令》〔英国〕 9"S3A EI
Companies Handbook 《上市公司手册》 '! (`?
companies inspector 公司检查员 k
W ,|>
Companies Liquidation Account 公司清盘帐户 v0=~PN~E
Companies Ordinance: Information to be Included in a Rights Issue Prospectus hM}2++V
《公司条例:供股章程须载有的资料》 z/b*]"g,
Companies Ordinance: Information to be Included in Prospectuses Regarding the Valuation of Land and Buildings 《公司条例:招股章程须载列有关土地或建筑物的评估的资料》 4<|u~n*JF
Companies Registration Officer 公司注册主任 {SV$fl;
Companies Registry 公司注册处 zdCt#=QV?R
Companies Registry Trading Fund 公司注册处营运基金 -eTGRr
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 JK4 @
Company Formation and Enforcement Division [Companies Registry] CR<l"~X
公司成立及条例执行部〔公司注册处〕 2dfA}i>k
company in which the public are substantially interested 由公众拥有相当权益的公司 GcuZPIN%D
company limited by guarantee 担保有限公司 >nX'RE|F
company limited by shares 股份有限公司 EcU9Tm`h
company register 公司登记册 <FEO6YP
company registration fee 公司注册费 71_N9ub@z
company with limited liability 有限法律责任的公司 q9Q4F
company's memorandum 公司组织章程 Q"O _h
company's reserve 公司储备 <vs.Ucxx
comparative advantage 比较优势;比较利益 F <(Y
compensation 补偿金;赔偿 y+a&swd2(U
Compensation Committee [Stock Exchange of Hong Kong Limited] B_>
Fd&
赔偿委员会〔香港联合交易所有限公司〕 _wBPn6gg`
compensation from insurance 保险赔偿 ,P^"X5$
compensation fund 赔偿基金 &D:88
compensation fund levy 赔偿基金征费 Y2Bu,/9^
compensation rate 补偿率 A@UnrbX:
Compensation Review Committee 赔偿检讨委员会 bPNsy@"6
compensation scheme 赔偿计划 8CCA/6
compensation trade 补偿贸易 O);V{1P
compensation value 补偿值 e
6*=Si}V
compensatory payment 补偿付款 *3|KbCX
competition and pricing strategy 竞争与定价策略 NQmDm!-4
competitive edge 竞争优势 zx27aZ[
competitive price 具竞争力的价格 3?:}lY<,
competitive tender 竞争性投标 Eq
t61O$x
Compliance Committee [Stock Exchange of Hong Kong Limited] dSbV{*B;>
监察委员会〔香港联合交易所有限公司〕 M5]wU
component of expenditure 开支组成部分 # /T)9 =m
Composite Consumer Price Index 综合消费物价指数 <3HJkcYGz
composite index 综合指数 u|e2T@t=
composite rating 综合评级 Oaui@q
composite return form 综合报税表 c!zu0\[Id
Composite Securities and Futures Bill 《证券及期货综合条例草案》 W8)GT`\
composite tax return 综合报税表 AOpfByw
composition 组合成分;债务重整协议 fOfp.`n
composition of earnings 收益组合成分 FwyPmtBj
compound increase 复合增加率;复合增长率 ]l`DR4
=
compound interest 复利 \gdd
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 Z,*VRuA
comprador note 买办票据 ; ?!sU
comprador order 买办付款令票 OX91b<A
comprehensive income tax 综合所得税 nP.d5%E
comptroller 审计主任 3hkA`YSYt
compulsory liquidation 强制清盘 ]^!#0(
compulsory winding-up 强制清盘 [30e>bSf`
computation 计算;计算表 ,Fb#%r%
computational procedure 计算方法 R0Qp*&AL
computer audit programme 电脑审计程序;电脑核数程序 q_!3<.sf
concentrated position 集中持仓量 >a,w8 ^7
concentration risk 资金集中风险;集中融资风险 q+<TD#xoL
concept stock 概念股 Gv`PCA@/d
concession 特许权;宽减措施;优惠 T"O!
concession contract 特许经营权合约 '?\Hm'8
concessionary rate 优惠率 "xWC49
concordat 协定;契约;国际监管条约 61wiXX"N
condition 条件 }+z}vb
conditional endorsement 附有条件的背书 fYwumx`J
conditional offer 有条件要约 pcE.
conditional sale agreement 有条件售卖协议 gbvBgOp
conditions of tender 投标章程 t^q/'9Ai&J
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》 l1@:&j3h
conduct of business standard 业务操守准则 "YivjHa7H
Confidentiality Understandings 保密谅解文件 &kP>qTI^p~
confirmation letter 确认书 D`u{U]
confirmation of mail transfer 信汇证明书 GE>&fG
Confirmation of Payment 已缴税证明书 ;I9D>shkc
confirmed letter of credit 保兑信用证 H=0Y4 T@)T
confirming bank 保兑银行 [.2>=3T
confiscation order 没收令 O?P6rXKr
connected transaction 关连交易 FK->|
consensus capitalism 共识资本主义 cng1k
conservative investor 保守投资者 h-<+Pj c
consideration 代价;对价;约因 qu?D`29
consideration issue [listing method] 代价发行〔上市方式〕 t JJaIb6Xj
consideration other than cash 现金以外的代价 5z0SjQ
consignee 收货人;代售人 by-B).7
consignment 托运;寄售 b( wiJ&t
consignor 付货人;托运人;寄售人 'i}Q R~pe
consolidated account 综合帐目 [xHK^JP 8F
consolidated account expenditure 综合帐目开支 Q WOd&=:
consolidated balance sheet 综合资产负债表 G*ecM`Bl
consolidated cash deficit 综合现金赤字 =T[kGg8`
consolidated cash surplus 综合现金盈余 &TKB8vx=#
consolidated enterprises sectorial index 综合企业分类指数 {&xKSWNc
consolidated net earnings 综合净收益;综合净盈利 \2uQ"kJC
consolidated net profit 综合净利润;综合纯利 Jg@PhN<9
consolidated policy 综合保单 1|2X0Xm{
consolidated price 综合价格 S^ 3I" B
consolidated profit and loss account 综合损益帐;综合损益表 1Eh(U
consolidated public sector expenditure 公营部门综合开支 *\emRI>
consolidated revenue account 综合收入帐 $///N+B
consolidated shareholders' fund 综合股东资金 C/)Xd^#
consolidation of shares 股份合并 5K,Y6I&$SJ
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 W}Z'zU?[
consortium company 财团公司 d>2>mT$U
consortium loan 银团贷款 f"z96{zo
constant dollar figure 固定币值 @X|Cu bJ
constant market price 固定市价 E;k'bz
constant price 固定价格 %|UCs8EFm
constant price series 固定物价计算数列 (R{WJjj
constant rate 固定比率 )nQ.6
constituent stock 成分股 cO'
\s
constitution 章程;组织章程 fxjs"rD5
construction output 建造产出量 }.x?$C+\"
constructive trust 法律构定信托 a(F%M
consultant accountant 顾问会计师 A%pcPzG;
consultant's fee 顾问费 XSXS;Fh)
Consultation Paper on Proposed Regulation on Share Margin Financing ENygD
《监管股票按贷财务的建议谘询文件》 66v6do7
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability /mmCqP
《有关联交所检讨董事资格的程序的谘询文件》 |[8&5[);
consumer behaviour 消费者行为 "Q^Ck7
Consumer Council 消费者委员会 :dK/}S0
consumer credit financing operation 消费者信贷业务 S_WYU&8
consumer demand 消费者需求 Mc9% s$MT
consumer durables 耐用消费品 PC/Oo~Gx
consumer expenditure 消费开支 woQYP,
consumer goods 消费品 P/4]x@{ih
consumer market 消费市场 [*@"[u
consumer price 消费物价 4;x{@Ln
Consumer Price Index [CPI] 消费物价指数 :2}zovsdj
Consumer Price Index (A) 甲类消费物价指数 o@vo,JU
Consumer Price Index (B) 乙类消费物价指数 tv5G']vO\
Consumer Price Index Classification System 消费物价指数分类法 6Z0@4_Y@B6
Consumer Price Index Report 《消费物价指数月报》 aH*)W'N?
Consumer Price Index series 消费物价指数系列 $0
eyp]XC\
consumer price inflation 消费物价上涨 3V2"1Ic
Consumer Representative Action Fund 消费者集体诉讼基金 (]1n!
consumer sentiment 消费意欲
LGV"WE
consumer spending 消费开支;消费支出 VD,g
consumption expenditure 消费开支 I!~5.
consumption pattern 消费模式 k68\ _ NUL
consumption product 消费产品 -b8Vz}Y
consumption tax 消费税 CM_FF:<tn
contango 交易延期费;延期交割费;期货溢价 ;mu^WIj
contingencies warrant 紧急拨款令;应急支款授权书 wUv
Zc
contingency 应急费用;意外开支准备金 ;~3CuN8
contingency allowance 应急准备金 9ELLJ@oNC
contingency sum 应急费用;意外开支准备金 abp]qvCV
contingent assets 或有资产 CtfI&rb[
contingent debt 或有债权;待确定债务 #3leMZ6
contingent interest 待确定的权益 Z+x,Awq
contingent liabilities 或有负债 |\Nu+w
contingent profit 或有利润 !ffdeWHR
contingent right 或有的权利 {%*,KB>b
continue to hold a deposit 继续持有存款 ?Mtd3F^o?
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 R_`i=>Z-
continuing rent 连续租金 :2vk
vLM
continuing trustee 留任受托人 ;N#d'E\
continuous licensing system 长期持牌制度 N*y09?/h
Continuous Net Settlement System [CNS System] 持续净额交收系统 8c3Qd
contra account 对销帐户 q#$Al
contra flow 资金回流 A!\g!*
contra item 对销项目 gs7h`5[es
contra transfer 对销转拨 Dyyf%'\M
contract 合约 Wxx?iW ,
contract for difference 差价合约 {26/SY
contract for service 服务合约 Bvb.N$G
contract for settlement 平仓合约 E<y0;l?H<
contract note 成交单据 u_shC"X:
contract of copartnery 合伙合约 B&3oo
contract of indemnity 弥偿合约 Iy% fg',%
contract of insurance 保险合约 L)p*D(
contract of reinsurance 再保险合约 kZ~ 0fw-
contract price 合约价格 .SzPig
contracting party 订约人;立约人;缔约国 ',$Uw|N
contractual agreement 合约协议 -PPH]?],
contractual commitment 合约承担 L|A}A[ P
contractual joint venture 合约式联营企业 c6 VfFt6p
contractual mutual fund 合约互惠基金 V(u#8M
contractual right 合约权利 a\;Vly;
contractual savings fund 合约储蓄基金 Q]?r&%Y
contributed surplus 实缴资本盈余 ;6P#V`u
contribution 出资;供款;捐款;分担款项 =:Ahg
9
contribution account 供款帐户 OeLM*Zi
contribution to gross domestic product 在本地生产总值中所占比率 d^p af
contribution to investment 出资额 %&w 8E[
contribution to pension fund 退休金供款 [$:M/5y9
contributor 供款人;出资人;捐助人 w/&)mm{
contributory 分担人 dNK Q&TC
contributory scheme 供款计划 $R6iG\V5
contrived cessation of business 有预谋的停业 o}O"
control 控制权;控制;管制 oe$&X&
control of a company 公司的控制权;公司控股权 FOz~iS\
control of business 业务的控制权 ;aXu
controlled company 受控制公司 $=3&qg"!
controller 控制人;控权人;会计长 #SyF-QZ[1
controller of an authorized institution 认可机构控权人 #e)A
controlling company 控股公司 lOB*M!8
controlling interest 控制权益;控股权益 }81eef4$S
controlling officer 管制人员 wiHGTaR
controlling officer's report 管制人员报告 >v--R8I *
controlling shareholder 控股股东;持有控股权的股东 $v5)d J
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》 @/jLN
conventional lending 传统放款;常规放款 nIc:<w]
conversion 兑换;换算;转换〔证券〕 X)6}<A
conversion factor 换算因数 '9d<vWg
conversion of stock 公债的转换 [Ume^
conversion rate 兑换率;换算率;转换价格〔证券〕 tjLp;%6e
convertibility 可兑性;兑换性;自由兑换 g2)jd[GM
convertibility undertaking 兑换保证 vz$-KT4e^
convertible 可兑换;可换股 YvA@I|..~
convertible currency 可兑换货币 ]:H((rk
convertible debenture 可转换债权证 l}w9c`f
convertible loan stock 可转换股的债权股额 RgTm^?Ex
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 o^Z/~N
conveyance 转易;转易契;财产转让证书 B"KDr_,,
conveyance of property 财产转让 !'m
MGxkEb
conveyance on sale 售卖转易契 SUGB)vEa
conveyancing fee 业权转易费 kHMD5Q
conveyancing scale charges 物业转易收费标准 DNTkv_S
cooling-off period 冷静期 pAK7V;sJ
co-owner 共同拥有人;分权共有人 *S _[8L"
co-partner 共同合伙人 3X|7 R
co-partnership 共同合伙 XL=Y~7b
Copenhagen Stock Exchange 哥本哈根证券交易所 f[r?J/;P9
core capital 核心资本 F/8="dM
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons +ftOJFkI
《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》 `eZ
+Pf".
Core Principles for Effective Banking Supervision [Basle Committee] -!_\4
《有效监管银行业的主要原则》〔巴塞尔委员会〕 1=o|[7
cornering “夹仓”;轧空;囤积居奇 `wGP31Y.
corporate borrower 借款公司;借款机构 ''.P=
corporate business 公司企业;公司业务 Q#gzk%jL@
Corporate Communications Department [Stock Exchange of Hong Kong Limited] '2LK(uaU
企业传讯部〔香港联合交易所有限公司〕 <d*;d3gm
corporate customer 公司客户 &ZyZmB
corporate dealer 公司交易商 y&A0}>a:d
Corporate Finance Division [Securities and Futures Commission] oY
NIJXln
企业融资部〔证券及期货事务监察委员会〕 }253Q!f
Corporate Finance (D.T.C.) Limited 协联财务有限公司 hKx*V"7/#\
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 _.}1 Y,Q
corporate governance 公司管治 :2v^pg|
corporate income tax 公司所得税 c
qWX*&2_
corporate investment adviser 公司投资顾问 S<Rl?El<=
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 'J[n}r
corporate plan 公司计划 rHSA5.[1P
corporate practice 执业法团 Wnf3[fV6P
corporate profits tax 公司利得税 p*LG Y+
corporate savings 公司储蓄 l( Y
U9dp
corporate service tax 公司服务税 4k7
LM]
corporate signature 法团的签名 fS@V`"O6
corporation 法团;公司 PJ$C$G
corporation bond 公司债券 !\'NBq,
corporation stock 公司股证;地方债券〔英国〕 KCDbE6
corporation tax 公司税 LA +BH_t&
correction phase of stock market 股市调整期 '
\8|`Zb
Correctional Services Industries Suspense Account 惩教工业暂记帐 bh
Nqj
corrective affidavit 修正遗产申报誓章 f52*s#4}
correspondent bank 代理银行 Ng Jp2ut
Cosmos Finance Limited 宇宙财务有限公司 hwD;1n
cost 成本;费用;价格 k_,wa]ws$
cost centre 成本中心 <]w(1{q(
cost competitiveness 成本竞争力 Sh@en\m=#S
cost control 成本控制;成本管理 k'6Poz+<
cost convention 原值成本法;成本惯例 %jBI*WzR
cost effectiveness 成本效益;经济效益 '!V5 #J
cost efficiency 成本效率 (7zdbJX
cost element 成本要素 K-<kp!v
cost flow 成本流转 ^Fop/\E
cost input 投入资金 {.HFB:<!}
cost management information system 成本管理资料系统 - WEEnwZ
cost of an asset 资产成本 Q`0 k=<
cost of borrowing 借贷成本 wO-](3A-8P
cost of capital 资本成本;资金成本 {p90
cost of installation 安装费 *X%dg$VcV
cost of issue 招股费用;发行股份费用 bjq+x:>
cost of living 生活费用 \h{M\bSIEa
cost of transmitting 传送费用 @nNhW
cost overrun 成本超支 M9PzA'}4W6
cost price 成本价格 Id(wY$C&>
cost price structure 成本价格结构 HNMVs]/e
cost to the revenue 政府收入的损失;政府减少的收入 P&g.%8b~84
cost-benefit analysis 成本效益分析 n1E^8[~'
cost-benefit study 成本效益研究 r.~^h^c]
cost-book company 以成本帐原则组成的公司 QIb4ghm,
cost-effectiveness analysis 成本效益分析 g!![%*'
b
costing 成本计算;成本计算法 S.)+C2g,@
costing and pricing policy 成本及定价政策 =Rw-@*#l
costing exercise 成本计算工作 ^.Xom~
costing review 成本检讨 [V2`t'
cost-of-living allowance 生活津贴 8T]x4JQ0
cost-of-living index 生活指数;生活费用指数 pD@2Mt0|]=
cost-plus pricing 成本加成定价法 n[f<]4<
cost-push inflation 成本推动的通货膨胀 IncHY?ud<