C: ("oA{:@d
g3XAs@
calendar year figure 历年数字 A!kyga6F5
call 催缴通知;认购期权 Mt Z(\&~
call deposit 通知存款;活期存款 QBy*y $
call loan 短期同业拆借;通知贷款 D=>^m=?0
call margin 补仓;追加保证金 jb2:O,+!
call market 短期同业拆放市场 {\&"I|dpe
call money 短期同业拆借;活期贷款 f)x}_dw%
call option 认购期权;看涨期权 h<.[U
$,
call price 赎回价格;提前赎回价 bSghf"aN
call warrant 认购认股权证;回购认股权证 ,lJ6"J\8.
callable share 可收回股份;可兑付股份 20qVzXi
called up share capital 已催缴股本 Q ?t
Canadian Dollar [CAD] 加拿大元 [VW;L l
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 zFr} $
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 9%qMZP0]
cancellation price 取消费 wVOL7vh
cap 上限 iL, XBoE
capital 资本;资金 ks;w c"k"
Capital Accord 《资本协定》 5uer
[1A
capital account 资本帐;非经常帐 }A7qIys$4
capital account commitment balance 资本帐承担额结余 /8>/"Z2S
Capital Adequacy Directive [CAD] 《资本充足指引》 ^gyp-
!
capital adequacy ratio [CAR] 资本充足比率 y^\#bpq&\
capital allowance 资本免税额 @RIEO%S
capital alteration 资本变更 c1J)yv1y
capital and liabilities ratio 资本负债比率 h$k3MhYDes
capital and liquidity requirement 资本与流动资金的规定 '>Y
2lqa
capital appreciation 资本增值 =7Vl{>*1N
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〕 0gD0}nH
capital assets 资本资产 v`BG1&/|
capital at risk 风险资本 cvA\C_
capital base 资本基础;资金基础 e}[we:
capital charges 资本支出;资本费用 <\g&%c,
capital commitment 资本承担 CJixK>Y^
capital contribution certificate 出资证明书 Ne7{{1
capital convergence 划一资本充足比率 ;x^,t@ xge
capital cost 资本成本;建设成本;建设费用 S\5k'ifh
capital cover 资本保证 b
H_pNx81
capital deficit 资本亏绌;资本赤字 NCFV
capital divided into shares 资本分成股份 >}{-!
capital element 资本因素;资本部分 ue"?S6
capital equipment 资本设备 t1{}-JlA
capital expenditure 资本开支;非经常开支 v|(b,J3
capital expenses 资本费用 "D(8]EG=
capital financing 筹集资本;以非经常收入支付非经常开支的结算 -3tBN*0+
capital flow 资金流量 QCfpDE}
capital formation 资本形成;集资 OX/.v?c
capital formation figure 资本组合数字 PX2k,%
capital fund 资本基金 _D9@<+MS*
capital gain 资本增益;资本增值 XFTMT'9
capital gains tax 资本增值税 vGwD~R
capital goods 资本财货;资本货物 l6c%_<P|
capital grant 非经常补助金;非经常拨款;建设补助金 uO(guA,C
capital grant cycle 建设补助金周期 -==qMrKP
capital injection 注入资本;注资 dm=F:\C
capital input 投入资本 m`IQ+,e
capital intensity 资本密集度 gQ[^gPWP"
capital intensive 资本密集 kO_XyC4(
capital investment 资本投资 N"RYM~c7
Capital Investment Fund 资本投资基金 K]!u@I* K"
capital loss 资本损失 ;nKHm
capital maintenance 资本保值;资本保留 B8AzN9v&"N
capital market 资本市场;资金市场 F ssEs!#
capital market instrument 资本市场票据 #pQ"+X
capital money 资本款项 #6sC&w3
capital money subject to a trust 信托财产资本 4t
Nv q
capital movement 资本流动 +c8AbEewg
capital nature 资本性质 C'czXZtn
capital outlay 资本支出 Q!Ow{(|
capital portion 资本部分 C%_
capital profit 资本利润 -^4bA<dCCE
capital project 基本工程项目;非经常开支项目 +1Rrkok
capital receipt 资本收入 j'Y"/<
capital redemption 资本赎回 Dbdzb m7
capital redemption business 资本赎回业务 )6:]o&bZ
capital redemption contract 资本赎回合约 )ko{S[gG
capital redemption reserve 资本赎回储备 @" 0tW:
capital reduction 资本减缩;减资 :~3{oZGX&
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] ~8xh0TSi
股本削减计划〔香港联合交易所有限公司〕 )d(0Y<e@
capital repayment 偿还资本 XyM(@6,'
capital reserve 资本储备;后备资本 2K rqY
capital revenue 资本收益;非经常收入 L;M^>{>
capital spending 资本开支;资本支出;非经常开支 s"',370
capital stock 股本 "Z 2Tc)
capital stock subscription 认缴股本;认购股本 vdT+,x`
capital subsidy 建设津贴;基本建设津贴 Rw}2* 5#y
capital subvention 非经常资助金 sh(kRrdY3
capital sum 资本额 *rn]/w8ZW
capital tax 资本税 .z$Sm
capital transfer tax 资本转移税 3P#+)
F~
capital turnover 资本周转率 :#w+?LA*
capital value 资本价值 M_!u@\
capital works project 基本工程项目 xw+<p
Capital Works Reserve Fund 基本工程储备基金 r*N~. tFo
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 i=1 }lkq
capitalization 资本化;资本总额 f']sU/c=
capitalization of interest 利息化作本金 ri<'-w i
capitalized interest 化作本金的利息 ?D(FNd
capitalized loan 转作资本的贷款 }or2 $\>m
capitalized value 资本还原值;资本化价值 L+L"$
capitation grant 按人计算的补助金 `Ixs7{&jU
captive insurance business 专属自保保险业务 J7ktfyQ0W
car insurance 汽车保险 `xX4!^0Hm
Caribbean Development Bank 加勒比开发银行 L)/6kt=
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] 3aO;@GNJ
意大利嘉利堡银行 $35,\ZO>
cartel 同业联盟;卡特尔 |rxKCzjm
cartelized rates system 联营式利率制度 mC:X4l]5
cash 现金;现款 6mBDd>`0
cash accounting system 现金会计制度 VPM|Rj:d
cash acquisition 以现金投资所得的资产 lj EB
cash allowance 现金津贴 ]PlY}VOY
cash assets 现金资产 8K.s@<
cash at bank 银行现金;银行存款 oE!hF }O
cash balance 现金结余 i'!jx.
cash basis 现金收付制;收付实现制 cB ab2/
cash basis accounting 现金收付制会计;收付实现制会计 8lOZIbwS
cash bonus 现金红利 ..jq[(;N
cash book 现金出纳帐;现金簿 C!7U<rI
cash client 现金客户 @1<omsl
cash commission rebate 现金回佣 #.)xm(Ys
cash compensation 现金补偿 T/wM(pr'
cash contribution 现金承担额;现金分担额 Mu'^OX82
cash cost 直接费用;现金成本 ,b6kTQq
cash coupon 现金礼券 tg7C;rJ
cash credit 现金信贷 {5QosC+o6Q
cash deficit 现金赤字 U~{Sa+
cash deposit and withdrawal 现金收支 gb=80s0
cash disbursement journal 现金支出日记簿 N
b3I%r
cash disbursement slip 现金支出传票;现金支出单 ~>#LOT `
cash flow 现金流量;银根 O1?B{F/ e
cash flow lending 流动现金放款;无抵押融资 1 [fo'M
cash flow statement 现金流量表;现金流动表 FgOUe
cash flow surplus 现金流量盈余 *MYt:ms
cash in hand 库存现金;手头现金 (|g").L
cash in till 备用现金 ;23=p=/h
cash in transit 运送中现金;在运现金 n2n00%Wu[
cash input 投入现金 #"Eks79s
cash input figure 现金投入数字 Mx/h?}u;
cash limit 现金支出限额;现金限额 &<gUFcw7Ui
cash margin 现金保证金 |.b%rVu
cash market 现货市场;现金交易市场 rDIhpT)a
cash offer 现金要约;现金补偿额 K08 iPIkQ
cash payment 现金付款;现金支付 Z!wD~C"D73
cash position 现金头寸 d[Rb:Yw
cash price 现金价格 R=\v3m
cash receipts journal 现金收入日记簿 ]`zjRRd
cash receiving slip 现金收入传票;现金收入单 b
A)b`1lI
cash settlement 现金结算 >.J'L5
x$
cash surplus 现金盈余 W[R]^2QAG
cash with order 订货付现;凭票即付 CgVh\4,a
cashier's order 银行本票 <\, &:<
cashier's order outstanding 未承兑的银行本票 UvPp~N7,
cash-limited subhead 有现金支出限额的分目 gf0PMc3l
cash-sweep 现金彩票活动 +jq
2pFQ
casual client “散客”;“散户” :v#k&Uh3y
CCASS Depository 中央结算系统证券存管处 <K.Bq]
CCIC Finance Limited 中芝兴业财务有限公司 I:F'S#
cedant 分出者 EvwbhvA(
ceding company 分出公司 cy1\u2x_`
ceding insurer 分出保险人 A#Xj]^-*
ceiling 上限 tCZpfZ@+=
ceiling price 最高限价 `GvA241
central bank 中央银行 IIq"e~"Vs
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 ')C|`(hs
central banking 中央银行业务 LKqRvPnh
central banking function 中央银行职能 cJP'ShnCh
Central Clearing and Custodian System 中央结算及托管系统 xik`W!1S
Central Clearing and Depository System 中央结算及存管系统 <9@&oN+T
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 "0|BoG
central clearing house 中央结算所 m9#}X_&x
central clearing system 中央结算制度;集体交收系统 5Xwk*@t2a
central custody system 中央托管系统 `6rrXU6|
central depository 中央存管处 .r ~'(g{qt
central depository system 中央证券存管制度 TT|-aS0l(u
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 }l.KpdRT2
central rate 中央汇率;中心汇率 LkaG8#m1R
Central Registration Hong Kong Limited 香港中央证券登记有限公司 M$,Jg5Dc
Central Tender Board 中央投标委员会 )*!1bgXQ
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 NmjzDN
centralized budgetary and payments system 集中预算及支付制度 jo_o`j
centred 12-month moving average 十二个月定位移动平均数 mYX56,b}5
certificate of approval 批准证明书 &c20x+
certificate of beneficial entitlement to property 资产权益证书 7k3p'FeS
certificate of compliance 合格证明书;合约完成证明书 LL{t5(- _
certificate of deposit [CD] 存款证 +jcdf}
certificate of exemption from estate duty 豁免遗产税证明书 4w@v#H@
certificate of incorporation 公司注册证书;法团注册证书 PT mf
certificate of incorporation of registered trustees 注册受托人法团证书 > P(eW7RL
certificate of indebtedness [CI] 负债证明书 %h0D)6j
certificate of insurance 保险证书 Am#m>^!qb
certificate of interest 权益证明书;息票 c+1vqbqHG
certificate of means 资产证明书
LlU'_}>
certificate of participation 参与证明书 u/} xE7G
certificate of payment of profits tax 缴付利得税证明书 *7\W=-
certificate of preference 特惠税证 8,=G1c
certificate of rateable value 应课差饷租值证明书 O-Dc[t%
certificate of registration 登记证书;注册证明书 gyC^K3}
certificate of satisfaction 清偿证明书 HH7[tGF
certificate of transfer 转让证明书 _]P
a>8X*
certificate to bearer 不记名证明书 _=uviMuE
certification 核证 VR"8Di&)
certification fee 核证费 MM7"a?y)
certified cheque 经银行证明可兑现的支票 =Qyqfy*@D?
certified public accountant [CPA] 执业会计师 6mwvI4)
certified statement 经证明的报表 #
2d,U\_
cessation of business 停业 Pow|:Lau!
cession 分保 ,`<]>;s
C.F. Finance Company Limited 浙一财务有限公司 \kxh#{$z?
chance 机会;中彩机会 TNx _Rc}
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 \F[n`C"Is
change of domicile 迁册 g+.0c=G(
change to estimates 修订预算 T\jAk+$Jo
change to the approved estimates of expenditure 核准开支预算的变动 [1<(VyJ}ye
charge 费用;押记;抵押 02,W~+d1
charge number 税单号码 N9pwWg&<+
charge on assets 资产的征税 &1=g A.ZR
charge upon general revenue 从政府一般收入中拨款支付 t{~@I
chargeable 可予征收;应课税的 RXM}hqeG
chargeable agreement for sale 可予征收印花税的买卖协议 rxs8De
chargeable income 应课税入息 B9}E
{)T?
chargeable normal trading receipt 应课税的一般营业收入 691G15
chargeable profit 应课税利润 ]s_@n!
chargeable to tax 应课税 X\kjAMuW/*
charged to... 记入……帐目 A9t8`|1"%H
chargee 承押记人 M</Wd{.g"
charge-holder 受押人 p/N 62G
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 +SyUWoM
charging order 押记令 4 HW;
chargor's right 押记人的权利 )Xp Vu
charitable donation 慈善捐款 b9y)wBC%`
charitable trust 慈善信托 G,B?&gFX
charity property 慈善财产 5.dl>,
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 KhrFg1|
charter 章程;特许权 ER_ 3'
charter of incorporation 成立章程 b )Tl*
chartered accountant 特许会计师 VxkEe z'|
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 |e:rYLxm:
Chartered Institute of Public Finance and Accountancy [United Kingdom] ly[lrD0Kn.
特许公共财政及会计学会〔英国〕 AO $Wy@
charterer 承租人 hl**zF
Chase Manhattan Asia Limited 美国大通亚洲有限公司 5\&]J7(
Chase Manhattan Bank 美国大通银行 9l#gMFknI
chattels 实产 IYLZ
+>
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 $.9 +{mz
Che Hsing Finance Company Limited 浙兴财务有限公司 '<W<B!HP5Z
check-and-balance system 制约平衡制度 !x8kB
Di,
Chekiang First Bank Limited 浙江第一银行 bfhz?,b
cheque 支票 x df?nt
Chiao Yue Finance Company Limited 侨裕财务有限公司 7x(v?
Chiba Bank, Ltd. 千叶银行 "ct58Y@
Chicago Board of Options Exchange 芝加哥期权交易所 pUGN!3
Chicago Board of Trade 芝加哥交易所 dkpQZXi9%
Chicago Mercantile Exchange 芝加哥商品交易所 # v+;:
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 FJ}gUs{m
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 -qfnUh
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 lM$t!2pRB
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 >%l:Dw\A:
child allowance 子女免税额
^iuo^2+
China & South Sea Bank Limited 中南银行 D&-vq,c
China Affairs Committee [Hong Kong Futures Exchange Limited] i+I0k~wY
中国事务委员会〔香港期货交易所有限公司〕 jI A#!4
China concept stock 中国概念股 }qL~KA{&
China Construction Bank 中国建设银行 >;7a1+`3
China Development Division [Stock Exchange of Hong Kong Limited] $cu]_gu
中国发展科〔香港联合交易所有限公司〕 ??j&i6sp
China Economic News 《中国经济新闻》 k/@Tr
:
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 pjdo|
China State Bank Limited 国华商业银行 d+e0;!s~O
Chinatrust Commercial Bank, Limited 中国信托商业银行 ni<[G0#T
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 aDh|48}X
Chinese Bankers Club, Hong Kong 香港银行华员会 i&*<lff
Chinese Banks' Association 香港华商银行公会 50*@.!^*
Chinese Gold and Silver Exchange Society 金银业贸易场 5x2L(l-2
Chinese New Year bonus 年奖;年终花红 yuv4*
chit fund 银会 6uqUiRs()
Chiyu Banking Corporation Limited 集友银行有限公司 HD H
Chiyu Finance Company Limited 集友财务有限公司 lCHo+>\Z
Cho Hung Finance Limited 朝兴金融有限公司 {m'AY)
choses in action 无形动产;据法权产 c})wD+1
chronological book 序时帐簿 vzG ABP
Chubu Securities Finance Company 中部证券金融公司 e,"FnW
Chung Khiaw Bank Limited 崇侨银行 8gAu7\p}
Chung Nan Finance Company Limited 中南财务有限公司 )P%4:P
Chuo Trust & Banking Co., Ltd. 中央信托银行 XfDX:b1p
Chuo Trust Asia Limited 中央信托亚洲有限公司 M9DgO4xl
Citibank, N.A. 万国宝通银行 B$j' /e-Zk
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 h;nQxmJ9
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司
0#^Bf[Dn
Citicorp International Limited 万国宝通国际有限公司 ,Y-S(
civil debt 民事债项 2LC
w*eT{)
Civil Service Pension Reserve Fund 公务员退休金储备基金 #QS?s8IrW
claim 申索;索偿;债权 TaWaHf
claim equalization fund 申索平衡基金 -x5F;d}
claim for refund of property tax 申请发还物业税 .:N:p We
claim of debt 债权申索 FB_NkXR
claim on bank 对银行的债权 !=y Q)l2
claim to dividend 摊还债款申索 @h9K
claimant 申索人;索偿人 ol }`Wwy
claims statistics 申索统计数字 .6Fsw
class of insurance business 保险业务类别 fM2^MUp[=1
class of property 财产类别 TRy^hr8~
claw-back 递减率 Fpf><Rn
clearance cost 清拆成本 6+e4<sy[E
clearing 结算;票据交换;清算 {Zl4C;c
clearing account 结算帐户 h7*O.Opm=
clearing and settlement system 结算和交收系统 +99Bi2H}o
clearing balance 结算差额 QtlT&|$
clearing bank 结算银行 R>HY:-2
clearing cheque 交换支票 }1@E"6kF
clearing house 结算所;票据交换所 f"P$f8$
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 _A3X6
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 `S$sQ&
clearing member 结算会员 Yv=g^tw
Clearing Members' Fund 结算会员基金 T%~SM5
clearing participant 结算参与者 yquAr$L!
clearing rebate 结算费用的回佣 ]x_F{&6U8
Clearing Rules [SEHK Options Clearing House Limited] GV>&g
《结算规则》〔联交所期权结算所有限公司〕 D2]ZMDL.
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 }I'^./za
Clerk to the Board of Review 税务上诉委员会书记 ?0) @jc=
client 客户;委托人;当事人 CIy^`2wq
client agreement 客户协议 =f `=@]
client confidentiality 客户保密的责任 u(Rk'7k
client money 客户款项 dV'6m@C
client statement 客户结单 l@(t^68OD
clients fund 客户资金 V>DXV-%&C
close 结算;收市;收盘 &IxxDvP3k
close a position 平仓;轧平头寸 }kpfJLjY
close company 股份不公开的公司 -(`K7T>D.
close higher 收市时价位较高 K%o6hBlk_
close lower 收市时价位较低 g4?Q.'dZr
close mixed 收市时荣辱互见 eYPt
close of exchange 交易所停市 &:IfhS
close of financial year 财政年度终结 EG8%~k+R
close out 平仓 O(b"F?
w
close out a long position 平长仓 Nu>sp,|A
close out a short position 平空仓 o%y+Y;|?J
close steady 收市时价格稳定 uMljH@xBc
close the gap 弥补差距 {b\Y?t^>f
closed position 平仓 rerUM*0
closed-end investment corporation 股份固定的投资公司 wR`w@5,d
close-out price 抛售价格 WMt&8W5
closing account 决算帐户 f]O5V$!RuE
closing balance 期终结余;收市结余 T9&,v<f
closing price 收市价;收盘价 g^Ugl=f,
closing quotation 收市价;收市行情 ljaAB+
closing rate 收市汇价;收盘汇率 h+ `J=a|\
closing transaction 平仓交易 I_R5\l}O+D
clothing levy 成衣税 Qr^Z~$i t
club deposit 零存整付存款 GFSlYG
Code of Aid 《资助则例》 6z%&A]6k:
Code of Banking Practice 《银行营运守则》 9P,A
t8V(
Code of Best Practice [Stock Exchange of Hong Kong Limited] IeqWR4Y
《最佳应用守则》〔香港联合交易所有限公司〕 4okHAv8;
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〕 M9ter&
Code of Conduct for Persons Registered with the Securities and Futures Commission (9'G
《证券及期货事务监察委员会注册人操守准则》 |1\dCE03}
code of practice 实务守则;经营守则;执业守则 U>3%!83kF
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 x0TnS#
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 g(z#h$@S
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 9/8@
Code on Pooled Retirement Funds 《集资退休基金守则》 P %U9S
Code on Share Repurchases [Share Repurchase Code] .$}Z:,aB
《公司购回本身股份守则》〔《股份购回守则》〕 *R9mgv[
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 uj+.L6S
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 9phD5b~j
co-debtor 共同债务人 Y;%R/OyWY
co-financing scheme 共同融资计划 ID{Pzmt-
cognizance 证明令 7oqn;6<[>,
coin 硬币 pX h^M{.
coin replacement programme 硬币取缔计划 <W^XSk
coin set 套装硬币 |n-a\
coinage 硬币 JXZ:Wg
Coinage Security Fund 硬币发行基金 }y-AoG
cold call 主动与准客户接触 J T0,Z
collapse in prices 价格下泻;价格下挫;价格暴跌 s K$Sar
collateral 抵押品 tZc.%TU
collateral bond 担保债券 0
6G[^
collateral loan 抵押贷款 h>`'\qy
collateral security 附属抵押品 * zJiii
collection 征收;收取 L{o >D"
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 bW 79<T'+
collection of betting duty 收取博彩税 MIMPJXT#.
Collection Office [Inland Revenue Department] 收税处〔税务局〕 H?zCIue3
collective consumption 集体消费 cvLcre% >A
Collector 收税主任 [b)K@Ha
Collector of Rates 差饷征收官 7+2aG
Collector of Stamp Revenue 印花税署署长 $4ZDT]n
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 XH Zu>[
combined surplus 合并盈余 BzG!Rg|J
combined visible and invisible trade account 有形及无形贸易合并帐目 .tHv4.ob
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 F" #3s=
commemoration coin 具纪念性的硬币 nH3b<k;S
commencement of winding-up 清盘开始 Q/9vDv
commerce and industry sub-index 工商分类指数 /EAQ.vxI
commercial activity 商业活动 y [7xK}`_
commercial bank 商业银行
M$-(4 0
Commercial Bank Act of Norway 《挪威商业银行法》 ^Ihdq89 t
Commercial Banks Law 《商业银行法》 Ivgwm6M
commercial borrowing 商业借款 OmUw.VH
Commercial Code of Japan 《日本商法》 [2fiHE
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 gQzJ2LU(
commercial invoice 商业发票 [ QL<&:s&
commercial letter of credit 商业信用证 '/"M02a
commercial loan 商业贷款;商业放款 9QM"JEu@
commercial paper 商业票据 MAhPO!e5.
commercial paper market 商业票据市场 /n 3&e
commercial registry 商业登记处 . L6@Rs
commercial return 商业回报 <?va)
ou
commercial sale 商业销售 pUEok +
commercialization 商品化 +H^V},dBp!
commercially viable 具商业利益;有利可图 -"^WDs
Commerzbank AG 西德商业银行 YNQ6(HA
commission 佣金;委员会 l$_+WC*wp
Commission des Operations de Bourse of France 法国证券事务监察委员会 /v ;Kb|e
commission house 佣金行;代办行 k^%ec3l
commission payable 须付的佣金 YV!V9
commission rebate 佣金回扣 EQ`t:jc{
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕
7~9f rW<K
Commissioner of Banking 银行监理专员〔银监专员〕 s\1_-D5]Z
Commissioner of Estate Duty 遗产税署署长 s/&]gj"
Commissioner of Inland Revenue 税务局局长 #3[b|cL
Commissioner of Insurance 保险业监理专员 }c#/1J7
Commissioner of Rating and Valuation 差饷物业估价署署长 %+W
>+xRb
commitment 承担;已承担的开支;承担额;承担项目 wdDHRW0Y
commitment fee 承诺费 WsDe0F
Committee of the Hong Kong Association of Banks 香港银行公会委员会 *t*&Q /W
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 4g^+y.,r_f
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 pC.T)k
Committee on Payment System [Hong Kong Monetary Authority] eu|q
{p
支付系统委员会〔香港金融管理局〕 =]mx"0i[
Committee on Unit Trusts [Securities and Futures Commission] e(% Solkm?
单位信托委员会〔证券及期货事务监察委员会〕 `-YSFQ~O,
Commodities Dealers' Deposit Fund 商品交易商按金基金 /+U)!$zm*
Commodities Trading Commission 商品交易事务监察委员会 /<pQ!'/G
commodity 商品 M{RZ-)IC
commodity classification 商品分类法 ]<z(Rmn`Q
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 x#VUEu]8
commodity dealer 商品交易商 nL20}"$E
commodity exchange 商品交易所 mnaD KeA
Commodity Exchange Compensation Fund 商品交易所赔偿基金 R*fR?
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 A+E@OO w*~
commodity flow method 商品流动法;商品流通法 {YTF]J$
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 cyeDZ)
commodity futures contract 商品期货合约 F@K;A%us)
commodity market 商品市场 8J U~Q
commodity tax 商品税 l#.,wOO{
commodity trading adviser 商品交易顾问 GlD'?Mk1
commodity trading adviser's representative 商品交易顾问代表 vs5wxTM
commodity trading advisory contract 商品交易顾问合约 L
umD.3<
commodity warrant 商品期权证 ?G w89r
commodity-based investment 以商品为基础的投资 <&Xq`i/(
common fund 共同基金 R*C+Yk)Tkt
common property 分权共有财产 Dx)XC?'xO
common share 普通股 'Rw]
C[
common stock 普通股 m6<0 hP
Commonwealth Bank of Australia 澳洲联邦银行 ZU'^%)6~o~
Commonwealth Development Corporation 英联邦发展公司 fOervo
Commonwealth Finance Ministers Conference 英联邦财长会议 K8c#/o
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 ,X6j$YLWp
Commonwealth income tax 英联邦入息税 x^skoz
Commonwealth Preference 英联邦特惠制 oF^hq-xcP
communal property 公有财产;公有产业 ,lM2BXz%
communication expenses 通讯费用 cBf{R^>Fd
Community Preference 欧共体特惠制 ^C|9K>M
commutation of pension 退休金的折算 _oVA0@#n
commuted gratuity 折算酬金 6^u(PzlA|~
commuted pension gratuity 经折算的退休酬金 5)<jPyC
Companies Act [United Kingdom] 《公司法令》〔英国〕 (.+n1)L?
Companies Handbook 《上市公司手册》 YcZ4y@6"
companies inspector 公司检查员 MX\-)e#
Companies Liquidation Account 公司清盘帐户 W/Q%%)J
Companies Ordinance: Information to be Included in a Rights Issue Prospectus Ls*=mh~IY
《公司条例:供股章程须载有的资料》 @ xr
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 Z)]Cq*3
Companies Registration Officer 公司注册主任 XnOl*#P
Companies Registry 公司注册处 M3`A&*\;
Companies Registry Trading Fund 公司注册处营运基金 kn|l 3+
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 U8z"{
Company Formation and Enforcement Division [Companies Registry] dig76D_[e
公司成立及条例执行部〔公司注册处〕 p ivS8C
company in which the public are substantially interested 由公众拥有相当权益的公司 2oASz|
company limited by guarantee 担保有限公司 @'4D9A
company limited by shares 股份有限公司 r!iuwE@
company register 公司登记册 h!GixN?
company registration fee 公司注册费 XePBA
J
company with limited liability 有限法律责任的公司 Jj:4@p:
company's memorandum 公司组织章程 +,>bpp1
company's reserve 公司储备 D<6kAGE
comparative advantage 比较优势;比较利益 #::vMnT
compensation 补偿金;赔偿 hZJqo + s
Compensation Committee [Stock Exchange of Hong Kong Limited] "r+<=JU>OV
赔偿委员会〔香港联合交易所有限公司〕 1X.1t^HH:
compensation from insurance 保险赔偿 J)NpG9iN
compensation fund 赔偿基金 e[!>ezaIY
compensation fund levy 赔偿基金征费 eO G%6C%a
compensation rate 补偿率 )>p6h]]a
Compensation Review Committee 赔偿检讨委员会 >FNt*tX<0
compensation scheme 赔偿计划 }iAi`_\0;
compensation trade 补偿贸易 ~T9[\nU\
compensation value 补偿值 itvdzPO
compensatory payment 补偿付款 a| cD{d
competition and pricing strategy 竞争与定价策略 >YhqL62!a
competitive edge 竞争优势 .#|pje^
competitive price 具竞争力的价格 wv-8\)oA
competitive tender 竞争性投标 DBDfBb
Compliance Committee [Stock Exchange of Hong Kong Limited] jp`N%O]6
监察委员会〔香港联合交易所有限公司〕 `_)dEu
component of expenditure 开支组成部分 ;Vt
u8f
Composite Consumer Price Index 综合消费物价指数 q(W@=-uDK
composite index 综合指数 +Z*%,m=N(
composite rating 综合评级 I),8EEf\
composite return form 综合报税表 4[q *7m
Composite Securities and Futures Bill 《证券及期货综合条例草案》 JK`P
mp>
composite tax return 综合报税表 5yI D%
composition 组合成分;债务重整协议 r kl7p?
composition of earnings 收益组合成分 06$9Uz9
compound increase 复合增加率;复合增长率 hg @Jpg
compound interest 复利 9n7d
"XD2
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 =
xk@ Q7$
comprador note 买办票据 5WYU&8+]{:
comprador order 买办付款令票 DM9 5Il[/
comprehensive income tax 综合所得税 uX[
"w|
comptroller 审计主任 Ex3woT-
compulsory liquidation 强制清盘 +n dyR
compulsory winding-up 强制清盘 r
N7"%dx
computation 计算;计算表 HV(Kz
computational procedure 计算方法 Jt8 v=<@
computer audit programme 电脑审计程序;电脑核数程序 !Ao?bs'
concentrated position 集中持仓量 lOui{QU
concentration risk 资金集中风险;集中融资风险 !:5n
concept stock 概念股 _JH6bvbQ
concession 特许权;宽减措施;优惠 lTXU
concession contract 特许经营权合约 #UQ[8e
concessionary rate 优惠率 sh1()vT
concordat 协定;契约;国际监管条约 U|nk86r
condition 条件 i}19$x.D`
conditional endorsement 附有条件的背书 ,R+u%bmn#
conditional offer 有条件要约 ($kwlj~c
conditional sale agreement 有条件售卖协议 |sh U
conditions of tender 投标章程 2 OTpGl
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》 Qp,l>k
conduct of business standard 业务操守准则 U?QO'H5
Confidentiality Understandings 保密谅解文件 6X7_QBC)
confirmation letter 确认书 YaU A}0cW
confirmation of mail transfer 信汇证明书 ]O."M"B
Confirmation of Payment 已缴税证明书 c
z|IBsa*
confirmed letter of credit 保兑信用证 QS}=oOR@k
confirming bank 保兑银行 L;"<8\vWB
confiscation order 没收令 ,o)MiR9-[A
connected transaction 关连交易 |};~YMH
consensus capitalism 共识资本主义 *u}):8=&R
conservative investor 保守投资者 C6n4OU
consideration 代价;对价;约因 CS/-:>s%
consideration issue [listing method] 代价发行〔上市方式〕 N+\*:$>zt6
consideration other than cash 现金以外的代价 9O"?T7i"#
consignee 收货人;代售人 J:5n/m^A
consignment 托运;寄售 c nzPq\
consignor 付货人;托运人;寄售人 llzl-2`/
consolidated account 综合帐目 UTPl7po5D
consolidated account expenditure 综合帐目开支 X'c5s~9
consolidated balance sheet 综合资产负债表 0`W~2ai
consolidated cash deficit 综合现金赤字 AS7!FD6b
consolidated cash surplus 综合现金盈余
}=U\v'%m
consolidated enterprises sectorial index 综合企业分类指数 gJ])A7O
consolidated net earnings 综合净收益;综合净盈利 ( ;"ICk&
consolidated net profit 综合净利润;综合纯利 4Qv|Z+$i
consolidated policy 综合保单 URAipLvN
consolidated price 综合价格 ;Y"J j
consolidated profit and loss account 综合损益帐;综合损益表 $3L7R
consolidated public sector expenditure 公营部门综合开支 (\}IOCNS
consolidated revenue account 综合收入帐 073(xAkL{
consolidated shareholders' fund 综合股东资金 *%O1d.,
consolidation of shares 股份合并 SCjACQ}-
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 <n><A+D
consortium company 财团公司 9K49<u0O
consortium loan 银团贷款 d|TIrlA
constant dollar figure 固定币值 p})&Zl)V
constant market price 固定市价 ql#K72s
constant price 固定价格 0XYxMN)
constant price series 固定物价计算数列 ;cO0Y.V9l
constant rate 固定比率 iJYr?3nw;
constituent stock 成分股 !
>:O3*/
constitution 章程;组织章程 %S^`/Snv"
construction output 建造产出量 j<!$ug9VA
constructive trust 法律构定信托 #U1soZ7
consultant accountant 顾问会计师 {M$1?j"7
consultant's fee 顾问费 {e~d^^N5
Consultation Paper on Proposed Regulation on Share Margin Financing sLTf).xh
《监管股票按贷财务的建议谘询文件》 9J?j2!D
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability 78X;ZMY
《有关联交所检讨董事资格的程序的谘询文件》 >$?Z&7Lv
consumer behaviour 消费者行为 4uz\Me(
Consumer Council 消费者委员会 "-hgeQX
consumer credit financing operation 消费者信贷业务 tly:$;K
consumer demand 消费者需求 PH]q#/'
consumer durables 耐用消费品 H`y- "L8q
consumer expenditure 消费开支 D1w_Vpz
consumer goods 消费品 :>,d$f^tqE
consumer market 消费市场 3{%/1>+x5
consumer price 消费物价 D\k);BU~
Consumer Price Index [CPI] 消费物价指数 Ki' EO$
Consumer Price Index (A) 甲类消费物价指数 @1>83-p"X
Consumer Price Index (B) 乙类消费物价指数 w qsPGkJJ7
Consumer Price Index Classification System 消费物价指数分类法 S&VN</p
Consumer Price Index Report 《消费物价指数月报》 ]\jhtC=2
Consumer Price Index series 消费物价指数系列 J@Li*Ypo
consumer price inflation 消费物价上涨 vH?/YhH|
Consumer Representative Action Fund 消费者集体诉讼基金 RH`m=?~J,
consumer sentiment 消费意欲 KAe)
X_R7
consumer spending 消费开支;消费支出 9@h>_1RJz
consumption expenditure 消费开支 0nv3JX^l]
consumption pattern 消费模式 4y knX%[
consumption product 消费产品 |BXq8Erh
consumption tax 消费税 $)'{+1
contango 交易延期费;延期交割费;期货溢价 ^iGIF~J9
contingencies warrant 紧急拨款令;应急支款授权书 S4|)N,#
contingency 应急费用;意外开支准备金 |sI^_RdBv
contingency allowance 应急准备金 k<:!^_3H
contingency sum 应急费用;意外开支准备金 b~\![HoCMM
contingent assets 或有资产 r}vrE
^Q
contingent debt 或有债权;待确定债务 7Fq|Zc`P
contingent interest 待确定的权益 ,@P3!|
contingent liabilities 或有负债 `dj/Uk
contingent profit 或有利润 P[Qr[74)
contingent right 或有的权利 = U^B,q
continue to hold a deposit 继续持有存款 Pg`^EJ+
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 HkQ2G}<
continuing rent 连续租金 9J>DLvl;
continuing trustee 留任受托人 0AaN
continuous licensing system 长期持牌制度 YKk%lZ.8
Continuous Net Settlement System [CNS System] 持续净额交收系统 N%^mR>.`
contra account 对销帐户 au GN~"n^
contra flow 资金回流 {2V=BDS|?K
contra item 对销项目 C5eol &
contra transfer 对销转拨 2[WQq)\
contract 合约 K[ylyQ1
contract for difference 差价合约 p,xM7V"O)
contract for service 服务合约 jSddjs
contract for settlement 平仓合约 o XGf#>keg
contract note 成交单据 p*>[6{$3)O
contract of copartnery 合伙合约 <1hwXo
contract of indemnity 弥偿合约 #M_QSD}&
contract of insurance 保险合约 <,LeFy\zW
contract of reinsurance 再保险合约 4=1lyw
contract price 合约价格 u52@{@Ad
contracting party 订约人;立约人;缔约国 bjR&bIA:
contractual agreement 合约协议 ^goS?p/z
contractual commitment 合约承担 Y}4dW'
contractual joint venture 合约式联营企业 Ron^PvvY&
contractual mutual fund 合约互惠基金 F9d][ P@@
contractual right 合约权利 ?Ww',e
contractual savings fund 合约储蓄基金 A^g81s.5
contributed surplus 实缴资本盈余 N`#v"f<~Q
contribution 出资;供款;捐款;分担款项 F`Pu$>8C
contribution account 供款帐户 S46[2-v1
contribution to gross domestic product 在本地生产总值中所占比率 @w2}WX>
contribution to investment 出资额 #BM *40tch
contribution to pension fund 退休金供款 bf}r8$,
contributor 供款人;出资人;捐助人 .%*.nq
contributory 分担人 C@KYg/nYw
contributory scheme 供款计划 4E"qpy \(
contrived cessation of business 有预谋的停业 t);5Cw_
control 控制权;控制;管制 Cu!4ha.e`
control of a company 公司的控制权;公司控股权 J H$
control of business 业务的控制权 uz*C`T0:rj
controlled company 受控制公司 oE5+
controller 控制人;控权人;会计长 +[*UC"
controller of an authorized institution 认可机构控权人 S-v9z:M3
controlling company 控股公司 \Ud2]^D=
controlling interest 控制权益;控股权益 F.O2;M|x
controlling officer 管制人员 Va9vDb6
controlling officer's report 管制人员报告 2Y$==j
controlling shareholder 控股股东;持有控股权的股东 :S,#*rPKBK
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》 1-q\C<Q)
conventional lending 传统放款;常规放款 Q9rE_}Z
conversion 兑换;换算;转换〔证券〕 U~7.aZHPx3
conversion factor 换算因数 !N!M
NsyDz
conversion of stock 公债的转换 mV^dIm
conversion rate 兑换率;换算率;转换价格〔证券〕 B:9Z;g@&
convertibility 可兑性;兑换性;自由兑换 &npf
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convertibility undertaking 兑换保证 r"rEVx#1=
convertible 可兑换;可换股 ,E/vHI8
convertible currency 可兑换货币 !CEF@J
convertible debenture 可转换债权证 xv1$,|^ts
convertible loan stock 可转换股的债权股额 $'e.bh
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 `5x,N%9{
conveyance 转易;转易契;财产转让证书 -'ZP_$sA
conveyance of property 财产转让 |QHWX^pO
conveyance on sale 售卖转易契 Q,jlKgB5:
conveyancing fee 业权转易费 w $2-t
conveyancing scale charges 物业转易收费标准 /wIZ '
cooling-off period 冷静期 sz}Nal$AC
co-owner 共同拥有人;分权共有人 DNL
TJrN
co-partner 共同合伙人 _&yQW&vH#
co-partnership 共同合伙 4N*^%
Copenhagen Stock Exchange 哥本哈根证券交易所 D:){T>
core capital 核心资本 +!w?g/dV
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons #Xsby
《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》 dU+1@_
Core Principles for Effective Banking Supervision [Basle Committee] ,(lD5iN
《有效监管银行业的主要原则》〔巴塞尔委员会〕 bXt A4O
cornering “夹仓”;轧空;囤积居奇 K)^.96{/@
corporate borrower 借款公司;借款机构 H#6J7\xcS
corporate business 公司企业;公司业务 !n
!~Bw
Corporate Communications Department [Stock Exchange of Hong Kong Limited] smk0 *m4
企业传讯部〔香港联合交易所有限公司〕 Ot v{#bB$
corporate customer 公司客户 4;%=ohD:!
corporate dealer 公司交易商 ))eR
Corporate Finance Division [Securities and Futures Commission] -[+FVvS
企业融资部〔证券及期货事务监察委员会〕 aIkxN&
Corporate Finance (D.T.C.) Limited 协联财务有限公司 p%j@2U
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 _gU[FUBtJ
corporate governance 公司管治 Ih"f98lV
corporate income tax 公司所得税 bZa?h.IF
corporate investment adviser 公司投资顾问 ]jM D'vg^b
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 KxiZx I
corporate plan 公司计划 Ndx='j0
corporate practice 执业法团 ZVda0lex&
corporate profits tax 公司利得税 .llAiv
corporate savings 公司储蓄 Xr':/Qjf
corporate service tax 公司服务税 ]%NCKOM
corporate signature 法团的签名 $z`
jR*
corporation 法团;公司 t+66kB N
corporation bond 公司债券 J&h 3,
corporation stock 公司股证;地方债券〔英国〕 egKYlfe"
corporation tax 公司税 7rsrC
correction phase of stock market 股市调整期 "%0RR?
Correctional Services Industries Suspense Account 惩教工业暂记帐 R(x%<I
corrective affidavit 修正遗产申报誓章 rs\*$20
correspondent bank 代理银行 3Dg I.V6un
Cosmos Finance Limited 宇宙财务有限公司 N[=nh)m7b
cost 成本;费用;价格 ~|?2<g$gYR
cost centre 成本中心 UlQ }
cost competitiveness 成本竞争力 !74*APPHR
cost control 成本控制;成本管理 w6Ue5Ix,!
cost convention 原值成本法;成本惯例 g[!sGa&
cost effectiveness 成本效益;经济效益 '?Hy"5gUA
cost efficiency 成本效率 M}us^t*
cost element 成本要素 qOkw6jfluh
cost flow 成本流转 i"U3wt|A
cost input 投入资金 F5)Ta?3|"<
cost management information system 成本管理资料系统 yp!Xwq#n
cost of an asset 资产成本 ? p\'S
w:
cost of borrowing 借贷成本 NW^}u~-f
cost of capital 资本成本;资金成本 ;Q-sie(#
cost of installation 安装费 d6~wJ MFl
cost of issue 招股费用;发行股份费用 H2|w
cost of living 生活费用 69rVW~Z
cost of transmitting 传送费用 US4X CJxB
cost overrun 成本超支 oSE'-8(
cost price 成本价格 @p}H@#/u\
cost price structure 成本价格结构 92eS*x2@
cost to the revenue 政府收入的损失;政府减少的收入 *FOTq'%i
cost-benefit analysis 成本效益分析 #]n[
cost-benefit study 成本效益研究 TS@EE&W