C: gE8>o:6)6:
&{ZUY3
calendar year figure 历年数字 4Wa*Pcj
call 催缴通知;认购期权 y'O<*~C(X
call deposit 通知存款;活期存款 1r3}
V7
call loan 短期同业拆借;通知贷款 $|AasT5w
call margin 补仓;追加保证金 -_Kw3x
call market 短期同业拆放市场 *dsI>4%m
call money 短期同业拆借;活期贷款 XaMsIyhI
call option 认购期权;看涨期权 SUjo%3R
call price 赎回价格;提前赎回价 !mUO/6Q hq
call warrant 认购认股权证;回购认股权证 |ZOdfr4uW
callable share 可收回股份;可兑付股份 9xFI%UOb#
called up share capital 已催缴股本 t~8H~%T>v
Canadian Dollar [CAD] 加拿大元 C3(h j
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 :Vw{ lB
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 9VSi2p*
cancellation price 取消费 7&w|
cap 上限 b|\dHi2FT
capital 资本;资金 Af`Tr6)
Capital Accord 《资本协定》 gq="&
capital account 资本帐;非经常帐 W mx3@]<
capital account commitment balance 资本帐承担额结余 6.6?Rp".
Capital Adequacy Directive [CAD] 《资本充足指引》 eK}GBBdO
capital adequacy ratio [CAR] 资本充足比率 B|'}HBkP
capital allowance 资本免税额 Tf('iZ2+
capital alteration 资本变更 wNmC1HOh
capital and liabilities ratio 资本负债比率 T>J ,kh
capital and liquidity requirement 资本与流动资金的规定 Bi>]s%zp
capital appreciation 资本增值 s5)y%,E
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 Gz(l~!n~a
capital assets 资本资产 PM'2zP[*W
capital at risk 风险资本 #)O^aac29
capital base 资本基础;资金基础 aP
B4!3W
capital charges 资本支出;资本费用 {xh5s<uOj
capital commitment 资本承担 J5Ti@(G5V
capital contribution certificate 出资证明书 FOjX,@x&
capital convergence 划一资本充足比率 n+nZ;GJ5d
capital cost 资本成本;建设成本;建设费用 Fqh./@o
capital cover 资本保证 (B!DBnq
capital deficit 资本亏绌;资本赤字 <-,y0Y'
capital divided into shares 资本分成股份 #L57d
capital element 资本因素;资本部分 Q8$;##hzt
capital equipment 资本设备 {uJ"%
capital expenditure 资本开支;非经常开支 SIc~cZ!Yu
capital expenses 资本费用 E0+~c1P-
capital financing 筹集资本;以非经常收入支付非经常开支的结算 vJS}_j]_@
capital flow 资金流量 oe!4ng[
capital formation 资本形成;集资 YGRb|P-
capital formation figure 资本组合数字 q$Ms7` a
capital fund 资本基金 .}:*tvot
capital gain 资本增益;资本增值 4t>"-/
capital gains tax 资本增值税 k$pND,Ws
capital goods 资本财货;资本货物 `7[!bCl
capital grant 非经常补助金;非经常拨款;建设补助金 $9:
@M.
capital grant cycle 建设补助金周期 ^)C#
capital injection 注入资本;注资 ew]G@66
capital input 投入资本 7nP{a"4_
capital intensity 资本密集度 W_,7hvE?"H
capital intensive 资本密集 y9w,Su2
capital investment 资本投资 n~tb z"&
Capital Investment Fund 资本投资基金 G\^<MR|
capital loss 资本损失 O- LwX
>
capital maintenance 资本保值;资本保留 M }q;\}
capital market 资本市场;资金市场 '`f+QP=`
capital market instrument 资本市场票据 C
&y
2I
capital money 资本款项 nq~fH(QY
capital money subject to a trust 信托财产资本 ixE w!t
capital movement 资本流动 rmr :G
capital nature 资本性质 wSPmiJ/!
capital outlay 资本支出 15yiDI
o
capital portion 资本部分 f.uy;v
capital profit 资本利润 !!w(`kmn1
capital project 基本工程项目;非经常开支项目 9vSKIq
capital receipt 资本收入 /XU=l0u
capital redemption 资本赎回 S(CVkCP
capital redemption business 资本赎回业务 'fCSP|
capital redemption contract 资本赎回合约 1GB]Yi[>
capital redemption reserve 资本赎回储备 16 \)C/*
capital reduction 资本减缩;减资 B]6Lbp"oo
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] *xY3F8
股本削减计划〔香港联合交易所有限公司〕 -eIo
capital repayment 偿还资本 p1("
capital reserve 资本储备;后备资本 {-f%g-@L6|
capital revenue 资本收益;非经常收入 g:GywXW
capital spending 资本开支;资本支出;非经常开支 ZSyXzop
capital stock 股本 CF@*ki3X
capital stock subscription 认缴股本;认购股本 oJ`=ob4WDo
capital subsidy 建设津贴;基本建设津贴 ]'w5s dP
capital subvention 非经常资助金 V`HnFAW
capital sum 资本额 kk4+>mk
capital tax 资本税 zQ<;3+*
capital transfer tax 资本转移税 nHRk2l|
capital turnover 资本周转率 4:pgZz!
capital value 资本价值 4^ U%` 1
capital works project 基本工程项目 F^S]7{
Capital Works Reserve Fund 基本工程储备基金 $Sa7N%D
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 4=;j.=>0X
capitalization 资本化;资本总额 (U
4n} J
capitalization of interest 利息化作本金 1LAd5X
capitalized interest 化作本金的利息 "fUNrhCx
capitalized loan 转作资本的贷款 0,Ib74N'w
capitalized value 资本还原值;资本化价值 .yFO]
r1aL
capitation grant 按人计算的补助金 KWAd~8,mk
captive insurance business 专属自保保险业务 }[h]z7e2S
car insurance 汽车保险 Z:es7<#y
Caribbean Development Bank 加勒比开发银行 XXA]ukj;r
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] o=K9\ l
意大利嘉利堡银行 G6G-qqXy6
cartel 同业联盟;卡特尔
]qu6/Z
cartelized rates system 联营式利率制度 Fw
t
cash 现金;现款 c\&;Xr
cash accounting system 现金会计制度 \sfc!5G
cash acquisition 以现金投资所得的资产 *<6dB#'
J
cash allowance 现金津贴 0CK
cash assets 现金资产 *c&OAL]
cash at bank 银行现金;银行存款 WWH<s%C
cash balance 现金结余 <5P*uZ
cash basis 现金收付制;收付实现制 5h0Hk<N
cash basis accounting 现金收付制会计;收付实现制会计 Ei\>gXTH1-
cash bonus 现金红利 )Q>Ao.
cash book 现金出纳帐;现金簿 iA[o;D#
cash client 现金客户 }V`_(%Q-e
cash commission rebate 现金回佣 -K H"2q
cash compensation 现金补偿 o?j8"^!7
cash contribution 现金承担额;现金分担额 m g@Ol"2
cash cost 直接费用;现金成本 (@qS
cash coupon 现金礼券 AE~@F4MK
cash credit 现金信贷 C=v+e%)x@
cash deficit 现金赤字 +v:]#1
cash deposit and withdrawal 现金收支 vqO#Z
cash disbursement journal 现金支出日记簿 dNF_T?E\
cash disbursement slip 现金支出传票;现金支出单 `'k2gq&
cash flow 现金流量;银根 %<[{zd1C-
cash flow lending 流动现金放款;无抵押融资 r;*
|^>
cash flow statement 现金流量表;现金流动表 z8]@Gh+
(
cash flow surplus 现金流量盈余 '
i<4;=M&
cash in hand 库存现金;手头现金 Un,'a8>V`
cash in till 备用现金 \ym^~ Q|
cash in transit 运送中现金;在运现金 M X7Ix{
cash input 投入现金 .Dl ?a>I
cash input figure 现金投入数字 3EY
m@oZj
cash limit 现金支出限额;现金限额 WVKAA.
cash margin 现金保证金 23`salLclG
cash market 现货市场;现金交易市场 r<Cr)%z!
cash offer 现金要约;现金补偿额 o0S8ki
cash payment 现金付款;现金支付 %*wEzvt*
cash position 现金头寸 HW,v"
cash price 现金价格 _nEVmz!zg
cash receipts journal 现金收入日记簿 ;134$7!Y
cash receiving slip 现金收入传票;现金收入单 \=mLL|a
cash settlement 现金结算 +zq"dj_
cash surplus 现金盈余 U{LS_VI~
cash with order 订货付现;凭票即付 #7}M\\$M
cashier's order 银行本票 y'I
m/{9U
cashier's order outstanding 未承兑的银行本票 (_CvN=A
cash-limited subhead 有现金支出限额的分目 ^FBu|eAkE
cash-sweep 现金彩票活动 Kg2Du'WQ^
casual client “散客”;“散户” ksuePMIK
CCASS Depository 中央结算系统证券存管处 W[
W)q%[)
CCIC Finance Limited 中芝兴业财务有限公司 &}7R\co3
cedant 分出者 r
jxkgd
ceding company 分出公司 B8n[ E
ceding insurer 分出保险人 sPeTW*HeR
ceiling 上限 Ip=QtNW3\
ceiling price 最高限价 rqdN%=C
central bank 中央银行 %"fO^KA.h]
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 q5-i=lw
central banking 中央银行业务 @xa$two
central banking function 中央银行职能 !Ko>
Central Clearing and Custodian System 中央结算及托管系统 !G0Mg; ,
Central Clearing and Depository System 中央结算及存管系统 VwZ~ntk
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 VNIl%9:-l
central clearing house 中央结算所 Q^nfD
central clearing system 中央结算制度;集体交收系统 cfa1"u""e
central custody system 中央托管系统 F ]Zg
central depository 中央存管处 yRl
central depository system 中央证券存管制度 6
R})KIG
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 U` HY
eJ
central rate 中央汇率;中心汇率 !6RDq`
Central Registration Hong Kong Limited 香港中央证券登记有限公司 3&AJN#c
Central Tender Board 中央投标委员会 Ba|}$jo
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 `BG>%#
centralized budgetary and payments system 集中预算及支付制度 Ut;4`>T
centred 12-month moving average 十二个月定位移动平均数 |UMm>.\'
certificate of approval 批准证明书 t8h*SHD9
certificate of beneficial entitlement to property 资产权益证书 ]&q<O0^'
certificate of compliance 合格证明书;合约完成证明书 \4G9YK-N>
certificate of deposit [CD] 存款证 (l-=/6-
certificate of exemption from estate duty 豁免遗产税证明书 /V/NL#(R
certificate of incorporation 公司注册证书;法团注册证书 |3!)
certificate of incorporation of registered trustees 注册受托人法团证书 $qdynKK
certificate of indebtedness [CI] 负债证明书 *?HoN;^
certificate of insurance 保险证书 .r6x9t
certificate of interest 权益证明书;息票 1Q? RD%lkf
certificate of means 资产证明书 PlLt^q.z[
certificate of participation 参与证明书 1E&S{.
certificate of payment of profits tax 缴付利得税证明书 0'$67pY
certificate of preference 特惠税证 JJ}DYv
certificate of rateable value 应课差饷租值证明书 r hucBm
certificate of registration 登记证书;注册证明书 ;DYS1vG o
certificate of satisfaction 清偿证明书 y_Urzgm(
certificate of transfer 转让证明书 F`x_W;\
certificate to bearer 不记名证明书 <f8j^
certification 核证 z
|~+0
certification fee 核证费 Dv/7w[F
certified cheque 经银行证明可兑现的支票 h4|}BGO
certified public accountant [CPA] 执业会计师 K[OOI~"C
certified statement 经证明的报表 4m91XD
cessation of business 停业 jaKW[@<
cession 分保 5 m-/N?c
C.F. Finance Company Limited 浙一财务有限公司 $`/UG0rdC
chance 机会;中彩机会 w?|qKO
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 ;
YQB
change of domicile 迁册 g@4~,
change to estimates 修订预算 [R%*C9Y d
change to the approved estimates of expenditure 核准开支预算的变动 4W*o:Y!
charge 费用;押记;抵押 K$/"I0YyI
charge number 税单号码 'b}RFzEn
charge on assets 资产的征税 K|-m6!C!7
charge upon general revenue 从政府一般收入中拨款支付 GPhhg
chargeable 可予征收;应课税的 l7^^MnkC
chargeable agreement for sale 可予征收印花税的买卖协议 B;e<.M)e
chargeable income 应课税入息 Q8m%mJz~]
chargeable normal trading receipt 应课税的一般营业收入 j8[U}~*^
chargeable profit 应课税利润 2-8Dc4H]r
chargeable to tax 应课税 0NZ'(qf~9
charged to... 记入……帐目 >uq0}HB$a
chargee 承押记人 \OFmd!Cz
charge-holder 受押人 zm5PlG
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 ,-E'059
charging order 押记令 #!UJY%c~
chargor's right 押记人的权利 q6C`hVMl
charitable donation 慈善捐款 z7`|N`$Z#s
charitable trust 慈善信托 NFEr ,n
charity property 慈善财产 iz`>'wpC
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 hB.8\-}QMq
charter 章程;特许权 #\m.3!Hcr
charter of incorporation 成立章程 rnhLv$
chartered accountant 特许会计师 0LL0\ly]
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 dEKu5GI
Chartered Institute of Public Finance and Accountancy [United Kingdom] ?yq=c
特许公共财政及会计学会〔英国〕 Um4zI>
charterer 承租人 uZrp ^
Chase Manhattan Asia Limited 美国大通亚洲有限公司 .qZz'Eq[
Chase Manhattan Bank 美国大通银行 {fHor
chattels 实产 !s1<)%Jt
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 Qr~!YPK\
Che Hsing Finance Company Limited 浙兴财务有限公司 r/ g{j
check-and-balance system 制约平衡制度 jF}kV%E
Chekiang First Bank Limited 浙江第一银行 g%S/)R,,ct
cheque 支票 7:uz{xPK6
Chiao Yue Finance Company Limited 侨裕财务有限公司 a4~B
Chiba Bank, Ltd. 千叶银行 1Xm>nF~
Chicago Board of Options Exchange 芝加哥期权交易所 0'pB7^y
Chicago Board of Trade 芝加哥交易所 ]7W!f 2@
Chicago Mercantile Exchange 芝加哥商品交易所 DAWF
=p]
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 q 9xA.*
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 ^#Q-?O
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 V^[&4
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 (W:@v&p
child allowance 子女免税额 $RY GAh
China & South Sea Bank Limited 中南银行 P*
0kz@
China Affairs Committee [Hong Kong Futures Exchange Limited] L f"!:]
中国事务委员会〔香港期货交易所有限公司〕 [y'blCb
China concept stock 中国概念股 N'EZJoH
China Construction Bank 中国建设银行 U- 1UWq
China Development Division [Stock Exchange of Hong Kong Limited] !fn%Q'S
中国发展科〔香港联合交易所有限公司〕 H<i!C|AF
China Economic News 《中国经济新闻》 E:**gvfq
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 8o%Vn'^t
China State Bank Limited 国华商业银行 {X(nn.GpC
Chinatrust Commercial Bank, Limited 中国信托商业银行 @#,/6s7?
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 FD
8Lk
Chinese Bankers Club, Hong Kong 香港银行华员会 g&2g>]
Chinese Banks' Association 香港华商银行公会 L k
nK
Chinese Gold and Silver Exchange Society 金银业贸易场 #9]2Uixq[
Chinese New Year bonus 年奖;年终花红 t}h(j|
chit fund 银会 *aCVkFp
Chiyu Banking Corporation Limited 集友银行有限公司 W9w(a:~hY
Chiyu Finance Company Limited 集友财务有限公司 u]Vt>Ywu
Cho Hung Finance Limited 朝兴金融有限公司 q%kCTw
choses in action 无形动产;据法权产 eu$VKLY*
chronological book 序时帐簿 9 CZ@IFS
Chubu Securities Finance Company 中部证券金融公司 _^GBfM.
Chung Khiaw Bank Limited 崇侨银行 MjC<N[WO>N
Chung Nan Finance Company Limited 中南财务有限公司 TCyev[(
Chuo Trust & Banking Co., Ltd. 中央信托银行 o<!H/PN
Chuo Trust Asia Limited 中央信托亚洲有限公司 T2w4D!
Citibank, N.A. 万国宝通银行 ZOV,yuD{8{
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 zi6J|u
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 6z U
Citicorp International Limited 万国宝通国际有限公司 n8;L_43U
civil debt 民事债项 xk>cdgt
Civil Service Pension Reserve Fund 公务员退休金储备基金 \^dse
claim 申索;索偿;债权 T]&?^QGAZ
claim equalization fund 申索平衡基金 eUNaq&M
claim for refund of property tax 申请发还物业税 cK]n"6N[
claim of debt 债权申索 Fik;hB
claim on bank 对银行的债权 "0;WYw?
claim to dividend 摊还债款申索 7:vl -ZW
claimant 申索人;索偿人 X(BxC<!D.
claims statistics 申索统计数字 nN<,rN{:
class of insurance business 保险业务类别 IWq\M,P
class of property 财产类别 i&6U5Va,G
claw-back 递减率 vPYHM2
clearance cost 清拆成本 %4!^AA%
clearing 结算;票据交换;清算 #*CMf.OCh
clearing account 结算帐户 ^ei[1#
clearing and settlement system 结算和交收系统 S5>ztK.e
clearing balance 结算差额 BE@(| U
clearing bank 结算银行 {z
5YJ*C
clearing cheque 交换支票 J{\U w].|0
clearing house 结算所;票据交换所 >>KI_$V
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 )GG9[%H!
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 Y2l;NSWU
clearing member 结算会员 8o|C43Q_
Clearing Members' Fund 结算会员基金 ;AOLbmb)H4
clearing participant 结算参与者 RDDA^U7y#
clearing rebate 结算费用的回佣 uNuFD|aQ.
Clearing Rules [SEHK Options Clearing House Limited] T=-UcF
《结算规则》〔联交所期权结算所有限公司〕 y-.{){uaD
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 \v-I<"::
Clerk to the Board of Review 税务上诉委员会书记 au50%sA~
client 客户;委托人;当事人 U'" #jT
client agreement 客户协议 [#@lsI
client confidentiality 客户保密的责任 qtAt=` s
client money 客户款项 --l
UEo ~
client statement 客户结单 vJ&D>Vh4e
clients fund 客户资金 xOShO"4Z
close 结算;收市;收盘 xP_%d,
close a position 平仓;轧平头寸 *Xk5H,:
close company 股份不公开的公司 |33t 5}we
close higher 收市时价位较高 a~LA&>@
close lower 收市时价位较低 !^F_7u@Q
close mixed 收市时荣辱互见 Iv
close of exchange 交易所停市 <]G'& iv>
close of financial year 财政年度终结 "A
Bt
close out 平仓 T_Tu>wQX
close out a long position 平长仓 !~?/D
close out a short position 平空仓 "0PsCr}!
close steady 收市时价格稳定 {u
y^Bui}
close the gap 弥补差距 dcmf~+T
closed position 平仓 =6ru%.8U,
closed-end investment corporation 股份固定的投资公司 1gBLJ0q
close-out price 抛售价格 jcj8w
closing account 决算帐户 N}n3 +F
closing balance 期终结余;收市结余 [5IbR9_
closing price 收市价;收盘价 Co(N8>1
closing quotation 收市价;收市行情 Wm-$l
closing rate 收市汇价;收盘汇率 %D#&RS
closing transaction 平仓交易 <v -YMk@
clothing levy 成衣税 y(g]:#
club deposit 零存整付存款 M.y!J
Code of Aid 《资助则例》 %"(HjanH
Code of Banking Practice 《银行营运守则》 L%$-?O|
Code of Best Practice [Stock Exchange of Hong Kong Limited] 7:LEf"vRZ
《最佳应用守则》〔香港联合交易所有限公司〕 xP>cQEL ot
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〕 GNM>hQ)h:
Code of Conduct for Persons Registered with the Securities and Futures Commission sk9Ejaf6>
《证券及期货事务监察委员会注册人操守准则》 KZg2`8F
code of practice 实务守则;经营守则;执业守则 z0+JMZ/
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 |Y}YhUI&
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 r@r*|50
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 uZL,%pF3A
Code on Pooled Retirement Funds 《集资退休基金守则》 U'F}k0h?\'
Code on Share Repurchases [Share Repurchase Code] p: z][I
《公司购回本身股份守则》〔《股份购回守则》〕 *j&\5|^V
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 lbt8S.fx
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 z6J12tu
co-debtor 共同债务人 K!ogpd&X&
co-financing scheme 共同融资计划 $#n9C79Z@
cognizance 证明令 IxUj(l1Fm
coin 硬币 9Cd/SlNV2
coin replacement programme 硬币取缔计划 BQWgL
coin set 套装硬币 KxKZC}4m
coinage 硬币 N{g7
Coinage Security Fund 硬币发行基金 ,m`&J?
cold call 主动与准客户接触 \i,H1a
collapse in prices 价格下泻;价格下挫;价格暴跌 GFPrK9T
collateral 抵押品 k?Hi_;o
collateral bond 担保债券 LvS5N)[
collateral loan 抵押贷款 Ws3z-U>j
collateral security 附属抵押品 S) zw[m
collection 征收;收取 U}X'RCM
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 p<dw C"z
collection of betting duty 收取博彩税 S[9b
I&C
Collection Office [Inland Revenue Department] 收税处〔税务局〕 -eK0 +beQ
collective consumption 集体消费 w{T$3F`@9
Collector 收税主任 ,{:qbt
Collector of Rates 差饷征收官 eSObOG/
Collector of Stamp Revenue 印花税署署长 VFZyWX@#u
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 .{ILeG
combined surplus 合并盈余 t*Ro2QZ
combined visible and invisible trade account 有形及无形贸易合并帐目 f2gh|p`
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 rz|Sjtq
commemoration coin 具纪念性的硬币 'qiAmaX
commencement of winding-up 清盘开始 PtUS7[]
commerce and industry sub-index 工商分类指数 a'Cny((
commercial activity 商业活动 $H3C/|
commercial bank 商业银行 dkEbP*yXg
Commercial Bank Act of Norway 《挪威商业银行法》 xzY/$?
Commercial Banks Law 《商业银行法》 y_[VhZ%
commercial borrowing 商业借款 $~:ZzZO
Commercial Code of Japan 《日本商法》 cu5}(
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 (T2HUmkQ6
commercial invoice 商业发票 "Y^Fn,c
commercial letter of credit 商业信用证 "dv\
9O
commercial loan 商业贷款;商业放款 d!<>Fh^6,
commercial paper 商业票据 S9l po_!z
commercial paper market 商业票据市场
{}'Jr1
commercial registry 商业登记处 YY tVp_)
commercial return 商业回报 bt1bTo
commercial sale 商业销售 L=Aj+
commercialization 商品化 r*mYtS
commercially viable 具商业利益;有利可图 2Q(ZW@0
Commerzbank AG 西德商业银行 :n~Mg{j3
commission 佣金;委员会 l<=k#d
Commission des Operations de Bourse of France 法国证券事务监察委员会 tq}sedYhee
commission house 佣金行;代办行 X(d:!-_m *
commission payable 须付的佣金 /o$6"~t
commission rebate 佣金回扣 xG
edY*[`
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 GBg
Commissioner of Banking 银行监理专员〔银监专员〕 Iw?^
Commissioner of Estate Duty 遗产税署署长 d=+zOF
Commissioner of Inland Revenue 税务局局长 YSB> WBS-<
Commissioner of Insurance 保险业监理专员 9({ 9 r[U
Commissioner of Rating and Valuation 差饷物业估价署署长 ;6 d-+(@
commitment 承担;已承担的开支;承担额;承担项目 )N^fSenFBn
commitment fee 承诺费 c{D<+XM
Committee of the Hong Kong Association of Banks 香港银行公会委员会 ^|h_[>
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 2.);OFk+
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 7?k3jDK
Committee on Payment System [Hong Kong Monetary Authority] W=S^t_F
支付系统委员会〔香港金融管理局〕 ^oC>,%7
Committee on Unit Trusts [Securities and Futures Commission] *dB3Gu{
+
单位信托委员会〔证券及期货事务监察委员会〕 9b-4BON{P
Commodities Dealers' Deposit Fund 商品交易商按金基金 %<Qv?`B
Commodities Trading Commission 商品交易事务监察委员会 &=%M("IlD
commodity 商品 ;A"i.:ZT
commodity classification 商品分类法 tD}{/`{_t
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 !Y UT*
commodity dealer 商品交易商 Q rSO%Rm1*
commodity exchange 商品交易所 h
Ks
Commodity Exchange Compensation Fund 商品交易所赔偿基金 Wn;%B].I
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕
`_neYT
commodity flow method 商品流动法;商品流通法 G~&q
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 :G9d,B7*
commodity futures contract 商品期货合约 dwvc;f-
commodity market 商品市场 vfc5M6Vm)<
commodity tax 商品税 H
9/m6F
commodity trading adviser 商品交易顾问 #+"D?
commodity trading adviser's representative 商品交易顾问代表 "\9beK:l
commodity trading advisory contract 商品交易顾问合约 B"4A1!
commodity warrant 商品期权证 Ls|)SiXrY
commodity-based investment 以商品为基础的投资 kW%wt1",
common fund 共同基金 H<^3H
common property 分权共有财产 Zg= {
common share 普通股 Yqu/_6wLx
common stock 普通股 (NnE\2
Commonwealth Bank of Australia 澳洲联邦银行 hP[/xe
Commonwealth Development Corporation 英联邦发展公司 }|=Fnyj
Commonwealth Finance Ministers Conference 英联邦财长会议 qa:muW
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 Ygfy;G%
Commonwealth income tax 英联邦入息税 OL#i!ia.
Commonwealth Preference 英联邦特惠制 Q-s5-&h(
communal property 公有财产;公有产业 h>xB"E|.
communication expenses 通讯费用 z:O:g?A
Community Preference 欧共体特惠制 b4KNIP7E
commutation of pension 退休金的折算
0lqh;/
commuted gratuity 折算酬金 l'!_km0{d
commuted pension gratuity 经折算的退休酬金 XI ><;#
Companies Act [United Kingdom] 《公司法令》〔英国〕 Wa?\W&
Companies Handbook 《上市公司手册》 )!zg=}V
companies inspector 公司检查员 )WEOqaR]
Companies Liquidation Account 公司清盘帐户 |l|$Q;
Companies Ordinance: Information to be Included in a Rights Issue Prospectus ow,! 7|m
《公司条例:供股章程须载有的资料》
NQ '|M
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》 }DvT6
Companies Registration Officer 公司注册主任 :W-xsw
Companies Registry 公司注册处 [8DPZU@
Companies Registry Trading Fund 公司注册处营运基金 - sq=|
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 (S=CxK
Company Formation and Enforcement Division [Companies Registry] ffOV7Dxy
公司成立及条例执行部〔公司注册处〕 'UCClj;?K
company in which the public are substantially interested 由公众拥有相当权益的公司 j6*e^
B
company limited by guarantee 担保有限公司 Xe
^NVF
company limited by shares 股份有限公司 *m&'6qsS
company register 公司登记册 qvh8~[
company registration fee 公司注册费 #x6wM~
company with limited liability 有限法律责任的公司 X*)DpbWd
company's memorandum 公司组织章程 L`w_Q2{sv
company's reserve 公司储备 [4])\q^q
comparative advantage 比较优势;比较利益 .nA9irc
compensation 补偿金;赔偿 PGTjOkx
Compensation Committee [Stock Exchange of Hong Kong Limited] bI;u};v
赔偿委员会〔香港联合交易所有限公司〕 XaU^^K
compensation from insurance 保险赔偿 oC!z+<
compensation fund 赔偿基金 wUS w9xg
compensation fund levy 赔偿基金征费 }&l%>P
compensation rate 补偿率 dZd]p8
Compensation Review Committee 赔偿检讨委员会 ?|hYtV
compensation scheme 赔偿计划 [].euDrX
compensation trade 补偿贸易 RbA.&=3
compensation value 补偿值 )DQcf]I
compensatory payment 补偿付款 (f"LD8MJ/
competition and pricing strategy 竞争与定价策略 L1SZutWD?
competitive edge 竞争优势 JVx-4?
competitive price 具竞争力的价格 (3m^@2i
competitive tender 竞争性投标 JAmpU^(C
Compliance Committee [Stock Exchange of Hong Kong Limited] </Dv?
监察委员会〔香港联合交易所有限公司〕 kf' 4C
"}
component of expenditure 开支组成部分 0}>p)k3&A
Composite Consumer Price Index 综合消费物价指数 !|,djo!N
composite index 综合指数 *u>[
composite rating 综合评级 <{HV|B7
composite return form 综合报税表 wX@g>(
Composite Securities and Futures Bill 《证券及期货综合条例草案》 c5eimA%`
composite tax return 综合报税表 Fe 78YDx?
composition 组合成分;债务重整协议 uH} }z !
composition of earnings 收益组合成分 c`)[-
compound increase 复合增加率;复合增长率 .T~Oc'wGo
compound interest 复利 T' )l
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 Q\le3KB
comprador note 买办票据 NrcxuItkYn
comprador order 买办付款令票 t8#u}u
comprehensive income tax 综合所得税 +=L^h9F
comptroller 审计主任 <)oW
compulsory liquidation 强制清盘 cEPqcy
*
compulsory winding-up 强制清盘 2B=BRVtSs
computation 计算;计算表 QyEoWKu;
computational procedure 计算方法 pc](
computer audit programme 电脑审计程序;电脑核数程序 `jGG^w3
concentrated position 集中持仓量 l4E0/F
concentration risk 资金集中风险;集中融资风险 b5%T)hn=
concept stock 概念股 Q,>]f@m
concession 特许权;宽减措施;优惠 {@X)=.Zf
concession contract 特许经营权合约 _s0;mvz'
concessionary rate 优惠率 X_wPuU%
concordat 协定;契约;国际监管条约 6oR5q 4
condition 条件 p<(b^{EX
conditional endorsement 附有条件的背书 j@jUuYuDgl
conditional offer 有条件要约 0SDyE
conditional sale agreement 有条件售卖协议 @ql S #(
conditions of tender 投标章程 HUGhz
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》 " ,45p@
conduct of business standard 业务操守准则 vSJ#
}&
Confidentiality Understandings 保密谅解文件 ;c# jO:A5
confirmation letter 确认书 = iWn
T
confirmation of mail transfer 信汇证明书 wvEdZGO8!
Confirmation of Payment 已缴税证明书 :T/I%|;f
confirmed letter of credit 保兑信用证 GaOM|F'>
confirming bank 保兑银行 e:;u_be~
confiscation order 没收令 SOJkeN
connected transaction 关连交易 TDW\n
consensus capitalism 共识资本主义 ggzcANCD<
conservative investor 保守投资者 /E5>cqX4A
consideration 代价;对价;约因 6Iv &c2
consideration issue [listing method] 代价发行〔上市方式〕 1>_2 =^[
consideration other than cash 现金以外的代价 qL!pDZk
consignee 收货人;代售人 1xb1?/n1#
consignment 托运;寄售 vqJq=\ .m
consignor 付货人;托运人;寄售人 ~|8-Mo1ce
consolidated account 综合帐目 2fMKS
consolidated account expenditure 综合帐目开支 S,qEKWyLd
consolidated balance sheet 综合资产负债表 jtQ}
consolidated cash deficit 综合现金赤字 _h P7hhR
consolidated cash surplus 综合现金盈余 7^]KQ2fF
8
consolidated enterprises sectorial index 综合企业分类指数 &]1gx#
consolidated net earnings 综合净收益;综合净盈利 2Afg.-7EP
consolidated net profit 综合净利润;综合纯利 zXv2plw(
consolidated policy 综合保单 ,-5|qko=
consolidated price 综合价格 !s[[X5
consolidated profit and loss account 综合损益帐;综合损益表 iiTt{ab\Y
consolidated public sector expenditure 公营部门综合开支 j4]y(AA
consolidated revenue account 综合收入帐 Q;eY]l8
consolidated shareholders' fund 综合股东资金 "|d# +C
consolidation of shares 股份合并 bm-&H
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 %v<BE
tq
consortium company 财团公司 y3@5~ 4+
consortium loan 银团贷款 _ v3VUm#
constant dollar figure 固定币值 ~>>^7oq
constant market price 固定市价 7) Qq
constant price 固定价格 Amj'$G|+hj
constant price series 固定物价计算数列 /yTPb
constant rate 固定比率 KWiP`h8
constituent stock 成分股 G Y+li{
constitution 章程;组织章程 {1J4Q[N9m
construction output 建造产出量 [ih^VlZ
constructive trust 法律构定信托 5/m}v'S%
consultant accountant 顾问会计师 $VUX?ii$7=
consultant's fee 顾问费 %. W56
Consultation Paper on Proposed Regulation on Share Margin Financing }\aJ%9X02
《监管股票按贷财务的建议谘询文件》 <,Pk
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability .%+y_.l
《有关联交所检讨董事资格的程序的谘询文件》 Q?{^8?7
consumer behaviour 消费者行为 o%[swoM@
Consumer Council 消费者委员会 Zd8`95
consumer credit financing operation 消费者信贷业务 u\o~'Jz
consumer demand 消费者需求 {Z^q?~zC[
consumer durables 耐用消费品 e#z#bz2<
consumer expenditure 消费开支 $'93:9tg
consumer goods 消费品 F0/!+ho
consumer market 消费市场 T3h 1eU
consumer price 消费物价 *w[0uQL5Z
Consumer Price Index [CPI] 消费物价指数 NbUbLzE
Consumer Price Index (A) 甲类消费物价指数 Eanwk` Rx
Consumer Price Index (B) 乙类消费物价指数 6=g! Hs{
Consumer Price Index Classification System 消费物价指数分类法 V ^hR%*i'
Consumer Price Index Report 《消费物价指数月报》 i&\cDQ 3
Consumer Price Index series 消费物价指数系列 ..UA*#%1
consumer price inflation 消费物价上涨 I)q"M]~
Consumer Representative Action Fund 消费者集体诉讼基金 m,PiuR>
consumer sentiment 消费意欲 Ex@o&j\93
consumer spending 消费开支;消费支出 /J[s5{
consumption expenditure 消费开支 QEc4l[^{.B
consumption pattern 消费模式 sff4N>XAl<
consumption product 消费产品 J3_Ou2cF`
consumption tax 消费税 L4or*C^3
contango 交易延期费;延期交割费;期货溢价 B PG&R
contingencies warrant 紧急拨款令;应急支款授权书 WM9z~z'2a
contingency 应急费用;意外开支准备金 p|Nh:4iN
contingency allowance 应急准备金 ZP9x3MHe
contingency sum 应急费用;意外开支准备金 +PKd
</*]
contingent assets 或有资产 7,5Bur
contingent debt 或有债权;待确定债务 CRPE:7,D
contingent interest 待确定的权益 9i+`,r
contingent liabilities 或有负债 >IJX=24Rc
contingent profit 或有利润 _~O*V&
contingent right 或有的权利 c[a^fu!
continue to hold a deposit 继续持有存款 uFn?U)
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 #N;McF;W
continuing rent 连续租金 R 0YWe
continuing trustee 留任受托人 K#xL-
continuous licensing system 长期持牌制度 2$FH+wuW
Continuous Net Settlement System [CNS System] 持续净额交收系统 t"jiLOQ[6
contra account 对销帐户 D4$2'h
contra flow 资金回流 /o9
0O&
contra item 对销项目 l;}3J3/qq]
contra transfer 对销转拨 W}@IUCRs
contract 合约 q@vqhE4
contract for difference 差价合约 jR>`Xz
contract for service 服务合约 -.l.@
contract for settlement 平仓合约 w/csLi.O
contract note 成交单据 4OFv#$[
contract of copartnery 合伙合约 !TO+[g!
contract of indemnity 弥偿合约 T}59m;I
contract of insurance 保险合约 d:=Z<Y?d/
contract of reinsurance 再保险合约 ew<_2Xy"<
contract price 合约价格 cc 0Tb
contracting party 订约人;立约人;缔约国 oqbhb1D1<
contractual agreement 合约协议 @;}vK=6L
contractual commitment 合约承担 _RE;}1rb,
contractual joint venture 合约式联营企业 vH/RP
contractual mutual fund 合约互惠基金 w>\_d
contractual right 合约权利 WaSZw0U}y
contractual savings fund 合约储蓄基金 06]"{2
contributed surplus 实缴资本盈余 J;'H],w}f
contribution 出资;供款;捐款;分担款项 5}Z>N,4
contribution account 供款帐户 fGoJP[ae
contribution to gross domestic product 在本地生产总值中所占比率 wU|jw(
contribution to investment 出资额 ic}mru
contribution to pension fund 退休金供款 L}rYh`bUP[
contributor 供款人;出资人;捐助人 D!&]jkUN
contributory 分担人 F ESl#.}
contributory scheme 供款计划 Uo;a$sR
contrived cessation of business 有预谋的停业 DMlr%)@{
control 控制权;控制;管制 zxkO&DGRbN
control of a company 公司的控制权;公司控股权 ~I;|ipK4m
control of business 业务的控制权 |G_, 1$
controlled company 受控制公司 l2ie\4dK@
controller 控制人;控权人;会计长 k~)@D| ?
controller of an authorized institution 认可机构控权人 jXPbj.
controlling company 控股公司 L8(2or
controlling interest 控制权益;控股权益 #HZ W57"
controlling officer 管制人员 e8S4=W
controlling officer's report 管制人员报告 [:+f Y[4==
controlling shareholder 控股股东;持有控股权的股东 TjHt:%7.
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》 j8c5_&
conventional lending 传统放款;常规放款 }{)Rnb@
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conversion 兑换;换算;转换〔证券〕 nDyA][
conversion factor 换算因数 6j95>} @
conversion of stock 公债的转换 '}IGV`c
conversion rate 兑换率;换算率;转换价格〔证券〕 6-FM<@H{
convertibility 可兑性;兑换性;自由兑换 aJ}hlM>
convertibility undertaking 兑换保证 oU se~
convertible 可兑换;可换股 )!~,xl^j{}
convertible currency 可兑换货币 NxnaH!wS
convertible debenture 可转换债权证 e$/y~!
convertible loan stock 可转换股的债权股额 kU,g=+2J
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 F}=_"IkZ
conveyance 转易;转易契;财产转让证书 udmLHc
conveyance of property 财产转让 n|Ts:>`V
conveyance on sale 售卖转易契 %xr'96d
conveyancing fee 业权转易费 _0UE*l$t
conveyancing scale charges 物业转易收费标准 =J|jCK[r
cooling-off period 冷静期 BS(jC
co-owner 共同拥有人;分权共有人 \Foo:jON
co-partner 共同合伙人 m^
Epw4eg
co-partnership 共同合伙 %7 QSBL
Copenhagen Stock Exchange 哥本哈根证券交易所 m_.9PZ
core capital 核心资本 L/In~'*-
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons W]XM<# ^^
《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》 2_ 1RJ
Core Principles for Effective Banking Supervision [Basle Committee] ;e.8EL
《有效监管银行业的主要原则》〔巴塞尔委员会〕 q" EW*k+
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cornering “夹仓”;轧空;囤积居奇 e N v\ZR1
corporate borrower 借款公司;借款机构 O p1TsRm5L
corporate business 公司企业;公司业务 Uz~B`
Corporate Communications Department [Stock Exchange of Hong Kong Limited] Kwi+}B!
企业传讯部〔香港联合交易所有限公司〕 <@[;IX`YN
corporate customer 公司客户 (V1;`sI8
corporate dealer 公司交易商 w 62m}5eA
Corporate Finance Division [Securities and Futures Commission] [XttT
企业融资部〔证券及期货事务监察委员会〕 8!YQ9T [
Corporate Finance (D.T.C.) Limited 协联财务有限公司 'n=bQ"bQu
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 yEk|(6+^
corporate governance 公司管治 }ice*3'3
corporate income tax 公司所得税 {]dG 9
corporate investment adviser 公司投资顾问 <B>hvuCoH
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 p3Ozfk
corporate plan 公司计划 -<9Qez)y
corporate practice 执业法团 {~w( pAx
corporate profits tax 公司利得税 x)Zb:"
corporate savings 公司储蓄 [oXSjLQm[
corporate service tax 公司服务税 'IFA>}e7W
corporate signature 法团的签名 _`gkYu3R+
corporation 法团;公司 )B+R|PZ,
corporation bond 公司债券 ^$}O?y7O
corporation stock 公司股证;地方债券〔英国〕 k`&FyN^)
corporation tax 公司税 }V*?~.R
correction phase of stock market 股市调整期 `Tf}h8*
Correctional Services Industries Suspense Account 惩教工业暂记帐 ` &bF@$((
corrective affidavit 修正遗产申报誓章 kvuRT`/
correspondent bank 代理银行 6212*Z_Af
Cosmos Finance Limited 宇宙财务有限公司 'n>44_7 L
cost 成本;费用;价格 %hN(79:g
cost centre 成本中心 W -HOl!)
cost competitiveness 成本竞争力 }EYmz/nN
cost control 成本控制;成本管理 :5$ErI
cost convention 原值成本法;成本惯例 ID`Ot{ y
cost effectiveness 成本效益;经济效益 lJN#_V0qW
cost efficiency 成本效率 K F_Uu
cost element 成本要素 x;`Gn_
cost flow 成本流转 )+|wrK:*v
cost input 投入资金 M$.bC0}T
cost management information system 成本管理资料系统 60]VOQku
cost of an asset 资产成本 |&xaV-b9W
cost of borrowing 借贷成本 wN10Drc
cost of capital 资本成本;资金成本 jSM`bE+"
cost of installation 安装费 OI*ltba?
cost of issue 招股费用;发行股份费用 Ly3!0P.<
cost of living 生活费用 d}tmZ*q
cost of transmitting 传送费用 4n@>gW
cost overrun 成本超支 j`q>YPp
cost price 成本价格 DU8\1(
cost price structure 成本价格结构 GF9[|).
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cost to the revenue 政府收入的损失;政府减少的收入 \!30t1EZ
cost-benefit analysis 成本效益分析 $]Ix(7@W
cost-benefit study 成本效益研究 tu"-]^
cost-book company 以成本帐原则组成的公司 3 !8#wn
cost-effectiveness analysis 成本效益分析 (9ZW^flY
costing 成本计算;成本计算法 G_5{5Ar
costing and pricing policy 成本及定价政策 Y0kcxpK/
costing exercise 成本计算工作 }!k?.(hpE
costing review 成本检讨 FyWf`XTO
cost-of-living allowance 生活津贴 ("ix!\1K@
cost-of-living index 生活指数;生活费用指数 38m9t'
cost-plus pricing 成本加成定价法 W1<*9O
cost-push inflation 成本推动的通货膨胀 ^|6#Vx
cost-recovery basis 收回成本的原则 YpXd5;'
cost-related charges 依成本而定的收费 `GBJa k
cost-related fee 依成本而定的收费 AzF*4x
co-surety 共同担保人 rp
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co-trustee 共同受托人 rPBsr<k#5
cotton futures 期棉 );AtFP0Y
Council of SEHK 联交所理事会 E2dS@!]V
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 lhJY]tQt/
counterclaim 反申索 ks("(
nU
counterfoil 联页〔收据〕;存根〔支票〕;票根 Sz<:WY/(x
counter-guarantee 反担保 Gey-8
counter-inflationary policy 反通货膨胀政策 _<jU! R
countersignature 副署签名;连署签名 ,mvFeo;@f
country debt provisioning 债务国坏帐准备 sC[#R.eq
country of beneficial ownership 实益拥有国 sk<S`J,M/_
coupon 息票;赠券 88X]Uw(+
coupon rate 息票利率 =WI3#<vDG
cover 保证金;承保范围;补仓 D</?|;J#/
cover note 临时保单 Oi& 9FS
cover short position 补仓;填平空仓 ,1B4FAR&
coverage 保额;承保范围 S
LeA,T
covered call 备兑认购期权 -6uLww=w4
covered option 备兑期权 9<y{:{i
covered warrant 备兑认股权证 l l*g *zt3
crash 狂泻;暴跌;崩溃 [h-NX
creation of new heads and subheads 开立新总目及分目 E#Ue9J
credit 信用;信贷;信用证;贷项 rA8NE>
credit advice 贷项通知书 RA!m,"RM
credit agency 征信所;信用调查机关 mt0v (
Credit Agricole Indosuez 东方汇理银行 i
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