C: {)8>jxQN
QXgE
dsw
calendar year figure 历年数字 E>|: D
call 催缴通知;认购期权 Dd/wUP
call deposit 通知存款;活期存款 r SkUSe6
call loan 短期同业拆借;通知贷款 p5r]J +1
call margin 补仓;追加保证金 06q(aI^Ch@
call market 短期同业拆放市场 -G7TEq)
call money 短期同业拆借;活期贷款 2-N 'ya
call option 认购期权;看涨期权 4JGtI*%5lq
call price 赎回价格;提前赎回价 /U&Opo
{aO
call warrant 认购认股权证;回购认股权证 9h4({EE2t
callable share 可收回股份;可兑付股份 aJ") <_+
called up share capital 已催缴股本 ~*A8+@\R
Canadian Dollar [CAD] 加拿大元 4)|8Eu[p7
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 phnV7D(E
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 VHJM*&5
cancellation price 取消费 -h|B1*mt
cap 上限 myl+J;,]
capital 资本;资金 +ZM)bbB
Capital Accord 《资本协定》 Qv,"($n\
capital account 资本帐;非经常帐 ?']5dD
capital account commitment balance 资本帐承担额结余 w-wV3Q6X
Capital Adequacy Directive [CAD] 《资本充足指引》 :L44]K5FL
capital adequacy ratio [CAR] 资本充足比率 mpPdG
capital allowance 资本免税额 u_(VEfs4
capital alteration 资本变更 #S&Tkip]"W
capital and liabilities ratio 资本负债比率 ia\eLzj
capital and liquidity requirement 资本与流动资金的规定 E;JsBH
capital appreciation 资本增值 +LM#n#T
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 bef_rH@`
capital assets 资本资产 tg]x0#@s
capital at risk 风险资本 26&'X+n&
capital base 资本基础;资金基础 &0 >Loja`^
capital charges 资本支出;资本费用 R}^~^#
capital commitment 资本承担 ?qCK7$j
capital contribution certificate 出资证明书 pn.wud}R
capital convergence 划一资本充足比率 MjlP+; !
capital cost 资本成本;建设成本;建设费用 $YN6<5R)
capital cover 资本保证 x8S7oO7
capital deficit 资本亏绌;资本赤字 -gSUjP
capital divided into shares 资本分成股份 'EDda
capital element 资本因素;资本部分 h$4Hw+Yxs]
capital equipment 资本设备 h%}/Cmx[
capital expenditure 资本开支;非经常开支
A);
capital expenses 资本费用 mEw ~yOW]M
capital financing 筹集资本;以非经常收入支付非经常开支的结算 X.hm s?]
capital flow 资金流量 vnWWneeNr
capital formation 资本形成;集资 8"sb;
capital formation figure 资本组合数字 uwz)($~bp
capital fund 资本基金 <Utnz)
capital gain 资本增益;资本增值 B2-V@06
capital gains tax 资本增值税 Ecd;<$tk
capital goods 资本财货;资本货物 GrUCZ<S
capital grant 非经常补助金;非经常拨款;建设补助金 `c<;DhNO
capital grant cycle 建设补助金周期 _%5Ro6
capital injection 注入资本;注资 ]]Cb$$Td
capital input 投入资本 O8B\{T1
capital intensity 资本密集度 &f^, la
capital intensive 资本密集 =-IbS}3
capital investment 资本投资 tjupJ*Rt
Capital Investment Fund 资本投资基金 S30?VG9U0f
capital loss 资本损失 kS bu]AB
capital maintenance 资本保值;资本保留 emCM\|NQg&
capital market 资本市场;资金市场 ek#O3Oz
capital market instrument 资本市场票据 S H!
capital money 资本款项 6Yx4lWBR?
capital money subject to a trust 信托财产资本 .Fdgb4>BXX
capital movement 资本流动 :2
*g~6
capital nature 资本性质 0q&<bV:D
capital outlay 资本支出 F(tx)V
~T3
capital portion 资本部分 -r-k_6QP
capital profit 资本利润 ^J$2?!~
capital project 基本工程项目;非经常开支项目 W[Ls|<Q
capital receipt 资本收入 {phNds%
capital redemption 资本赎回 qWQ/'M
capital redemption business 资本赎回业务 0g+'/+Ho 4
capital redemption contract 资本赎回合约 q@[QjGj@
capital redemption reserve 资本赎回储备 Y;?{|
capital reduction 资本减缩;减资 _lamn}(x0
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] V5UF3'3;}
股本削减计划〔香港联合交易所有限公司〕 ["h5!vj
capital repayment 偿还资本 9I&xfvD,
capital reserve 资本储备;后备资本 Vh_P/C+
capital revenue 资本收益;非经常收入 i\,-oO
capital spending 资本开支;资本支出;非经常开支 7Zlw^'q$:L
capital stock 股本 M7pOLP_1jB
capital stock subscription 认缴股本;认购股本 WA+iYLx@H
capital subsidy 建设津贴;基本建设津贴 ,yiX# ;j
capital subvention 非经常资助金 Mu+0<>
capital sum 资本额 ~ _/(t'9
capital tax 资本税 Qk:Y2mL
capital transfer tax 资本转移税 8fl`r~bqZ
capital turnover 资本周转率 ZrsBm_Rx
capital value 资本价值
/;oX)]W
capital works project 基本工程项目 gt@m?w(
Capital Works Reserve Fund 基本工程储备基金 kqFP)!37
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 '<"s \,
capitalization 资本化;资本总额 @7IIM{
capitalization of interest 利息化作本金 `@`CG[-9
capitalized interest 化作本金的利息 3kybLOG
capitalized loan 转作资本的贷款 )h7<?@wv&
capitalized value 资本还原值;资本化价值 e )d`pQ6
capitation grant 按人计算的补助金 <g$~1fa
captive insurance business 专属自保保险业务
!2ZF(@C/
car insurance 汽车保险 ;U-jO &
Caribbean Development Bank 加勒比开发银行 <0Xf9a8>
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] \W~N
意大利嘉利堡银行 E|iQc8gr&
cartel 同业联盟;卡特尔 F(>Np2oi6
cartelized rates system 联营式利率制度 1*\o.
cash 现金;现款 h2G$@8t}I
cash accounting system 现金会计制度 Q+[n91ey**
cash acquisition 以现金投资所得的资产
YtmrRDQs
cash allowance 现金津贴 GPN]9
cash assets 现金资产 e|"WQ>
cash at bank 银行现金;银行存款 _852H$H\
cash balance 现金结余 EV]1ml k$
cash basis 现金收付制;收付实现制 hgPa6Kd
cash basis accounting 现金收付制会计;收付实现制会计 fD[*_^;h)
cash bonus 现金红利 5IE#\FITO|
cash book 现金出纳帐;现金簿 ZrpU <
cash client 现金客户 IxY|>5z
cash commission rebate 现金回佣 b,7k)ND1F
cash compensation 现金补偿 EJMM9(DQ7
cash contribution 现金承担额;现金分担额 8A##\j)
cash cost 直接费用;现金成本 vS;RJg=
cash coupon 现金礼券 %)1y AdG
8
cash credit 现金信贷 CsGx@\jN
cash deficit 现金赤字 v[1aWv:
cash deposit and withdrawal 现金收支 !>FYK}c7
cash disbursement journal 现金支出日记簿 xi~?>f
cash disbursement slip 现金支出传票;现金支出单 ekWD5,G
cash flow 现金流量;银根 O%Xf!4Z
cash flow lending 流动现金放款;无抵押融资 d;boIP`M;
cash flow statement 现金流量表;现金流动表 ~vm%6CABM
cash flow surplus 现金流量盈余 Z^3rLCa
cash in hand 库存现金;手头现金 Fs9!S a7v
cash in till 备用现金 ?9
<:QE;I>
cash in transit 运送中现金;在运现金 aTH{'mN
cash input 投入现金 +$ 'Zf0U
cash input figure 现金投入数字
&u$Q4
cash limit 现金支出限额;现金限额 E(>=rD /+
cash margin 现金保证金 P3x8UR=fS
cash market 现货市场;现金交易市场 NG+GEqx
cash offer 现金要约;现金补偿额 "L IF.)
cash payment 现金付款;现金支付 9ijfRqI=x
cash position 现金头寸 3lrT3a3vV
cash price 现金价格 11Q1AN
cash receipts journal 现金收入日记簿 Ag-(5:
cash receiving slip 现金收入传票;现金收入单 8\&X2[oAD
cash settlement 现金结算 fK>L!=Q
cash surplus 现金盈余 W=N+VqK
cash with order 订货付现;凭票即付 |jGf<Bf5
cashier's order 银行本票 Ia SR;/
cashier's order outstanding 未承兑的银行本票 <FV1Wz
cash-limited subhead 有现金支出限额的分目 G#ZH.24Y
cash-sweep 现金彩票活动 <sb~ ^B
casual client “散客”;“散户” ZgTW.<.%2
CCASS Depository 中央结算系统证券存管处 ]C!gQq2'a
CCIC Finance Limited 中芝兴业财务有限公司 u-QB.iQ+s
cedant 分出者 ha]VWt%}
ceding company 分出公司 ]E5o1eeg
ceding insurer 分出保险人 WlOmJtt4)
ceiling 上限 |3('
N#|
ceiling price 最高限价 1+_`^|eK
central bank 中央银行 )1?y 8_B
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 f z'@_4hg
central banking 中央银行业务 LBw1g<&
central banking function 中央银行职能 ^pp\bVh2Q]
Central Clearing and Custodian System 中央结算及托管系统 I ce~oz)
Central Clearing and Depository System 中央结算及存管系统 ^9v4O UG
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 l!D}3jD
central clearing house 中央结算所 >FeX<L
central clearing system 中央结算制度;集体交收系统 Cjn#00
central custody system 中央托管系统 h79}qU
central depository 中央存管处 Ouk^O}W6
central depository system 中央证券存管制度 q}3`|'3
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 KjD/o?JUr
central rate 中央汇率;中心汇率 {&&z-^
Central Registration Hong Kong Limited 香港中央证券登记有限公司 ?g_3 [Fk
Central Tender Board 中央投标委员会 ; 5*&xz
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 7r6.n61F
centralized budgetary and payments system 集中预算及支付制度 j\eI0b @*
centred 12-month moving average 十二个月定位移动平均数 ">\?&0
certificate of approval 批准证明书 'g}!
certificate of beneficial entitlement to property 资产权益证书 <$D`Z-6
certificate of compliance 合格证明书;合约完成证明书 sA+ }TNhq
certificate of deposit [CD] 存款证 /:cd\A}
certificate of exemption from estate duty 豁免遗产税证明书 g@d*\ P)
certificate of incorporation 公司注册证书;法团注册证书 1KU!
tL
certificate of incorporation of registered trustees 注册受托人法团证书 )v'WWwXY>
certificate of indebtedness [CI] 负债证明书 l0|5t)jF-
certificate of insurance 保险证书 1I%w?^sm_
certificate of interest 权益证明书;息票 /ixp&Z|7
certificate of means 资产证明书 A7%)~z<
certificate of participation 参与证明书 NDN7[7E
certificate of payment of profits tax 缴付利得税证明书 nGC/R&
certificate of preference 特惠税证 &h}#HS>l
certificate of rateable value 应课差饷租值证明书 \;,_S+Fz8
certificate of registration 登记证书;注册证明书 _P!m%34|
certificate of satisfaction 清偿证明书 bL0yuAwF2
certificate of transfer 转让证明书 xVw9v6@`h
certificate to bearer 不记名证明书 &T#;-`'
certification 核证 Na<pwC
certification fee 核证费 4S7v:1~xe
certified cheque 经银行证明可兑现的支票 J"0`%'*/
certified public accountant [CPA] 执业会计师 Sh/08+@+L:
certified statement 经证明的报表 Lc}y<=P@
cessation of business 停业 0HZ{Y9]
cession 分保 !Lu2
C.F. Finance Company Limited 浙一财务有限公司 ]}V<*f
chance 机会;中彩机会 V.U|
#n5
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 Z3Og=XHR
change of domicile 迁册 wi!?BCseq
change to estimates 修订预算 ?al'F q
change to the approved estimates of expenditure 核准开支预算的变动 4VHn \
charge 费用;押记;抵押 &5>Kl}7
charge number 税单号码 jVEGj5F;N
charge on assets 资产的征税 0Fq}
N
charge upon general revenue 从政府一般收入中拨款支付 :a!^
chargeable 可予征收;应课税的 T; 4NRC
chargeable agreement for sale 可予征收印花税的买卖协议 P?%s
#I:
chargeable income 应课税入息 F|`Hm
chargeable normal trading receipt 应课税的一般营业收入
\__i
chargeable profit 应课税利润 kpuz]a7pK
chargeable to tax 应课税 :@yEQ#nFp
charged to... 记入……帐目 Jx:Y-$
chargee 承押记人 A@`}c,G
charge-holder 受押人 L7l
FtX+b
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 ]>!K3kB
charging order 押记令 }H53~@WP>
chargor's right 押记人的权利 oe^ I
charitable donation 慈善捐款 %mW{n8W3{
charitable trust 慈善信托 59LG{R2
charity property 慈善财产 Usvl}{L[
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 d z|or9&
charter 章程;特许权 BT !^~S%w
charter of incorporation 成立章程 Zj(AJ* r
chartered accountant 特许会计师 VG5i{1
0
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 _YRFet[,m
Chartered Institute of Public Finance and Accountancy [United Kingdom] z 'Hw
特许公共财政及会计学会〔英国〕 ;[ZEDF5H
charterer 承租人 j;zM{qu_
Chase Manhattan Asia Limited 美国大通亚洲有限公司 /l3V3B7
Chase Manhattan Bank 美国大通银行 7^avpf)>
chattels 实产 +L$Xv
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 8|gIhpO?^
Che Hsing Finance Company Limited 浙兴财务有限公司 [+Iz@0q
check-and-balance system 制约平衡制度 Zpt\p7WQ
Chekiang First Bank Limited 浙江第一银行 Cp\6W[2+B
cheque 支票 $t+,Tav
Chiao Yue Finance Company Limited 侨裕财务有限公司 Dm981t>wL
Chiba Bank, Ltd. 千叶银行 |]bsCmD
Chicago Board of Options Exchange 芝加哥期权交易所 !aUs>1i
Chicago Board of Trade 芝加哥交易所 i$Ul(?
Chicago Mercantile Exchange 芝加哥商品交易所 cZ,b?I"Q%
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 wLIMv3;k
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 soxc0OlN
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 yxPazz
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 2Ah#<k-gC;
child allowance 子女免税额
1~gnc|?
China & South Sea Bank Limited 中南银行 l$KA)xbI
China Affairs Committee [Hong Kong Futures Exchange Limited] t9lPb_70
中国事务委员会〔香港期货交易所有限公司〕 FaAC&F@u
China concept stock 中国概念股 MpT8" /.]A
China Construction Bank 中国建设银行 Q0sI(V#
China Development Division [Stock Exchange of Hong Kong Limited] hgG9m[?K
中国发展科〔香港联合交易所有限公司〕 :
$1?i)
China Economic News 《中国经济新闻》 8S
TvCH"Z_
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 "x0^#AVg
China State Bank Limited 国华商业银行 b/K PaNv
Chinatrust Commercial Bank, Limited 中国信托商业银行 z(O Nv#}p
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 [jQp~&nY
Chinese Bankers Club, Hong Kong 香港银行华员会 &u."A3(
Chinese Banks' Association 香港华商银行公会 `7E;VL^Y1
Chinese Gold and Silver Exchange Society 金银业贸易场 T=DbBy0-
Chinese New Year bonus 年奖;年终花红 yZY \MB/
chit fund 银会 qz_7%c]K[
Chiyu Banking Corporation Limited 集友银行有限公司 LBeF&sb6
Chiyu Finance Company Limited 集友财务有限公司 6q\bB
Cho Hung Finance Limited 朝兴金融有限公司 w{8xpAqm
choses in action 无形动产;据法权产 j^sg6.Z*
chronological book 序时帐簿 (XTG8W sN
Chubu Securities Finance Company 中部证券金融公司 k=$TGqQY?
Chung Khiaw Bank Limited 崇侨银行 tAd%#:K
Chung Nan Finance Company Limited 中南财务有限公司 ,L2ZinU:
Chuo Trust & Banking Co., Ltd. 中央信托银行 l\H=m3Bg
Chuo Trust Asia Limited 中央信托亚洲有限公司 d0!5j
Citibank, N.A. 万国宝通银行 >b}o~F^J
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 8Al{+gx@?
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 v4TQX<0s
Citicorp International Limited 万国宝通国际有限公司 -m zIT4
civil debt 民事债项 g/d<Zfq<{
Civil Service Pension Reserve Fund 公务员退休金储备基金 P= BZ+6DS
claim 申索;索偿;债权 EU 6 oQ
claim equalization fund 申索平衡基金 U+jOTq8 M
claim for refund of property tax 申请发还物业税 e*kpdS~U&
claim of debt 债权申索 e(&v"}Ef`
claim on bank 对银行的债权 Pbn*_/H
claim to dividend 摊还债款申索 x;.Jw6g
claimant 申索人;索偿人 9.M4o[
claims statistics 申索统计数字 )
w5SUb
class of insurance business 保险业务类别 g}oi!f$|
class of property 财产类别 C[AqFo
claw-back 递减率 /U*C\ xMm
clearance cost 清拆成本 J1U/.`Oy
clearing 结算;票据交换;清算 !?jrf ]
A@
clearing account 结算帐户 oH?b}T=9jz
clearing and settlement system 结算和交收系统 p<FzJ
clearing balance 结算差额 HyQJXw?A:
clearing bank 结算银行 O/(`S<iip
clearing cheque 交换支票 }"H,h)T
clearing house 结算所;票据交换所 R%WCH?B<}
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 yxQ1`'[CR
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 hh%-(HaLX3
clearing member 结算会员 a.\:T,cP>
Clearing Members' Fund 结算会员基金 a5^]20Fa
clearing participant 结算参与者 sE<V5`Z=
clearing rebate 结算费用的回佣 7aRi5
Clearing Rules [SEHK Options Clearing House Limited] O:R*rJ
《结算规则》〔联交所期权结算所有限公司〕 SHxNr(wJ<Q
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 wWP}C D
Clerk to the Board of Review 税务上诉委员会书记 |^I0dR/w:
client 客户;委托人;当事人 gs[uD5oo<
client agreement 客户协议 2jItq2.>
client confidentiality 客户保密的责任 7F7{)L
client money 客户款项 J4C.+![!Ah
client statement 客户结单 W(Fv
l
clients fund 客户资金 ^)S;xb9
close 结算;收市;收盘 Rok7n1gW
close a position 平仓;轧平头寸 [S%_In
close company 股份不公开的公司 wmL'F:UP
close higher 收市时价位较高 UhWNl]Z
close lower 收市时价位较低 )EuvRLo{S7
close mixed 收市时荣辱互见 HWrO"b*tO
close of exchange 交易所停市 {]!mrAjD
close of financial year 财政年度终结 i#/Jr=
close out 平仓 {lDd.Fn
close out a long position 平长仓 2]jn '4
close out a short position 平空仓 Sv#XIMw{,
close steady 收市时价格稳定 XEp{VC@=
close the gap 弥补差距 [!uG1 GJ>
closed position 平仓 U$.@]F4&
closed-end investment corporation 股份固定的投资公司 oulVg];
close-out price 抛售价格 gCS<iBT(7
closing account 决算帐户 DJ k/{Z:
closing balance 期终结余;收市结余 P )"m0Lu<
closing price 收市价;收盘价 2;`1h[,-^
closing quotation 收市价;收市行情 #Y`~(K47
closing rate 收市汇价;收盘汇率 ?
(Oy\
closing transaction 平仓交易 AT3cc
clothing levy 成衣税 {\"x3;3!6
club deposit 零存整付存款 7kLz[N6Ll
Code of Aid 《资助则例》 6vo;!V6
Code of Banking Practice 《银行营运守则》 }OR@~V{Gj
Code of Best Practice [Stock Exchange of Hong Kong Limited] G6P?2@
《最佳应用守则》〔香港联合交易所有限公司〕 H5B:;g@
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〕 ZY55|eE
Code of Conduct for Persons Registered with the Securities and Futures Commission 33x{CY15
《证券及期货事务监察委员会注册人操守准则》 zT.7
code of practice 实务守则;经营守则;执业守则 LgU_LcoM*
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 6 7.+
.2
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 8 +/rlHp
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 (0r3/t?DQ
Code on Pooled Retirement Funds 《集资退休基金守则》 L.2^`mZs
Code on Share Repurchases [Share Repurchase Code] ZohCP
《公司购回本身股份守则》〔《股份购回守则》〕 _ QI\
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 z+wA
rPxc
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 G@\1E+Ip
co-debtor 共同债务人 &j`} vg
co-financing scheme 共同融资计划 ".V$~n(
cognizance 证明令 k68T`Ub\W6
coin 硬币 'Cfl*iNb
coin replacement programme 硬币取缔计划 Wx}8T[A}
coin set 套装硬币 X1|njJGO1
coinage 硬币 Jb@V}Ul$
Coinage Security Fund 硬币发行基金 qPK*%Q<;
cold call 主动与准客户接触 Tya1/w4
collapse in prices 价格下泻;价格下挫;价格暴跌 w~A{(-
dx
collateral 抵押品 rig,mv
collateral bond 担保债券 ~s*)f.l
collateral loan 抵押贷款 X6X
$Pve
collateral security 附属抵押品 )gIKH{JYL
collection 征收;收取 0B/,/KX
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 Su7?;Oh/yI
collection of betting duty 收取博彩税 _$YkM,
Collection Office [Inland Revenue Department] 收税处〔税务局〕 gIa+5\qYY
collective consumption 集体消费 )3}9K
^jS
Collector 收税主任 ZRB)uA)5=
Collector of Rates 差饷征收官 ->-KCd1b
Collector of Stamp Revenue 印花税署署长 H3^},.
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 n8
i] z
combined surplus 合并盈余 @7]yl&LZ
combined visible and invisible trade account 有形及无形贸易合并帐目 oy=js -
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 w^|*m/h|@u
commemoration coin 具纪念性的硬币 !4RWYMV"
commencement of winding-up 清盘开始 Gbr=+AT
commerce and industry sub-index 工商分类指数 GL#u p
commercial activity 商业活动 8@Q$'TT6}
commercial bank 商业银行 mbxZL<ua
Commercial Bank Act of Norway 《挪威商业银行法》 C.yQ=\U2
Commercial Banks Law 《商业银行法》 HGs $*
commercial borrowing 商业借款 2B[X,rL.pX
Commercial Code of Japan 《日本商法》 jyUjlYAAv`
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 9igiZmM
commercial invoice 商业发票 4y?n
[/M/
commercial letter of credit 商业信用证 u(>^3PJ+
commercial loan 商业贷款;商业放款 L-WT]&n_
commercial paper 商业票据 )._; ~z!
commercial paper market 商业票据市场 Fn;SF4KOm
commercial registry 商业登记处 Oi'5ytsES
commercial return 商业回报 _[c0)2h
commercial sale 商业销售 =JEv,ZGT3
commercialization 商品化 6:[dj*KGmT
commercially viable 具商业利益;有利可图 i{NzV
Commerzbank AG 西德商业银行 %KhI>O<
commission 佣金;委员会 36Zf^cFJ
Commission des Operations de Bourse of France 法国证券事务监察委员会 9@(PWz=`?
commission house 佣金行;代办行 /sx&=[
D
commission payable 须付的佣金 JN-y)L/>
commission rebate 佣金回扣 !mJ"gg
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 4i azNl#
Commissioner of Banking 银行监理专员〔银监专员〕 w!-gJmX>
Commissioner of Estate Duty 遗产税署署长 ghG**3xr
Commissioner of Inland Revenue 税务局局长 {j?FNOJn
Commissioner of Insurance 保险业监理专员 xQ-<WF1i
Commissioner of Rating and Valuation 差饷物业估价署署长 B$fPgW-
commitment 承担;已承担的开支;承担额;承担项目 $aDVG})
commitment fee 承诺费 Q:G4Z9Kt
Committee of the Hong Kong Association of Banks 香港银行公会委员会 (ylTp]~mR-
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 {9&;Q|D z
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 x_N'TjS^{
Committee on Payment System [Hong Kong Monetary Authority] x;P_1J%Q
支付系统委员会〔香港金融管理局〕 !*dI|k
Committee on Unit Trusts [Securities and Futures Commission] d9fC<Tp
单位信托委员会〔证券及期货事务监察委员会〕 XH 4
Commodities Dealers' Deposit Fund 商品交易商按金基金 %+W{iu[|
Commodities Trading Commission 商品交易事务监察委员会 |^"1{7)
commodity 商品 )Xz,j9GzJS
commodity classification 商品分类法 JxdDC^> 0
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 s 8jV(P(O
commodity dealer 商品交易商 7hD>As7`/
commodity exchange 商品交易所 _ @NL;w:!
Commodity Exchange Compensation Fund 商品交易所赔偿基金 np"\19^
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 ~F|+o}a`
commodity flow method 商品流动法;商品流通法 y1eWpPJa
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 ~*&H$6NJS
commodity futures contract 商品期货合约 Ju!]&G8
commodity market 商品市场 <e=#F-DE
commodity tax 商品税 +K:Dx!9
commodity trading adviser 商品交易顾问 D09Sg%w
commodity trading adviser's representative 商品交易顾问代表 EPI4!3]
commodity trading advisory contract 商品交易顾问合约 #C74z$
commodity warrant 商品期权证 YW,tCtI0_
commodity-based investment 以商品为基础的投资 8yR.uMI$/
common fund 共同基金 <sGVR5NR
common property 分权共有财产 K( c\wr\6
common share 普通股 ,i?nWlh+
common stock 普通股 b7?uq9
Commonwealth Bank of Australia 澳洲联邦银行 r"3=44St
Commonwealth Development Corporation 英联邦发展公司 Pe_W;q.
Commonwealth Finance Ministers Conference 英联邦财长会议 p?%y82E
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 c \J:![x
Commonwealth income tax 英联邦入息税 Y1W1=Uc uk
Commonwealth Preference 英联邦特惠制 ?4#Li~q
communal property 公有财产;公有产业 B:yGS*.tu
communication expenses 通讯费用 ;s = l52
Community Preference 欧共体特惠制 L2[($l
commutation of pension 退休金的折算 hc(#{]].
commuted gratuity 折算酬金 KEo,m
commuted pension gratuity 经折算的退休酬金 ios&n)W&
Companies Act [United Kingdom] 《公司法令》〔英国〕 XSwl Tg
Companies Handbook 《上市公司手册》 ?|\ER#z
companies inspector 公司检查员 [\98$BN
Companies Liquidation Account 公司清盘帐户 E!)xj.aS$
Companies Ordinance: Information to be Included in a Rights Issue Prospectus (&Kk7<#`
《公司条例:供股章程须载有的资料》 5FPM`hLT
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》 B?gOHG*vd>
Companies Registration Officer 公司注册主任 $Ps|HN
Companies Registry 公司注册处 Af~$TyX
Companies Registry Trading Fund 公司注册处营运基金 -e"H ^:
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 6xx<Y2@
Company Formation and Enforcement Division [Companies Registry] wtLO!=B
公司成立及条例执行部〔公司注册处〕 PFlNo` iO
company in which the public are substantially interested 由公众拥有相当权益的公司 <y('hI'
company limited by guarantee 担保有限公司 Fc)@,/R"v
company limited by shares 股份有限公司 \g`\`e53?
company register 公司登记册 d=$Mim
company registration fee 公司注册费 Z!a=dnwHz
company with limited liability 有限法律责任的公司 `!3SF|x&
company's memorandum 公司组织章程 Zgp4`)}:
company's reserve 公司储备 hn7#
L
comparative advantage 比较优势;比较利益 >W=,j)MA
compensation 补偿金;赔偿 ;LKkbT
5
Compensation Committee [Stock Exchange of Hong Kong Limited] V# }!-Xj
赔偿委员会〔香港联合交易所有限公司〕 }1L4"}L.
compensation from insurance 保险赔偿 )Yh+c=6
?
compensation fund 赔偿基金 38Mv25N
compensation fund levy 赔偿基金征费 t9GR69v:?
compensation rate 补偿率 ^,lIK+#Elz
Compensation Review Committee 赔偿检讨委员会 TPQ%L@^L+
compensation scheme 赔偿计划 wv>^0\o
compensation trade 补偿贸易 htO+z7
compensation value 补偿值 Y!aSs3c
compensatory payment 补偿付款 kUL'1!j7
competition and pricing strategy 竞争与定价策略 RtkEGxw*^
competitive edge 竞争优势 Y#ap*
competitive price 具竞争力的价格 _P#|IAq*
competitive tender 竞争性投标 8?B!2
Compliance Committee [Stock Exchange of Hong Kong Limited] Ke;E1S-~
监察委员会〔香港联合交易所有限公司〕 "b~+;<}Q
component of expenditure 开支组成部分 ('4_
xOb
Composite Consumer Price Index 综合消费物价指数 [NjXO`5#]
composite index 综合指数 k{R>
composite rating 综合评级 60^`JVGWH
composite return form 综合报税表 p;`>e>$
Composite Securities and Futures Bill 《证券及期货综合条例草案》 j1Y~_
composite tax return 综合报税表 4B8oO
composition 组合成分;债务重整协议 XFVE>/H
composition of earnings 收益组合成分 p}}R-D&K
compound increase 复合增加率;复合增长率 "=HA Y
compound interest 复利 <VMGTBVQ
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 TNT4<5Ol6
comprador note 买办票据 F/,NDZN
comprador order 买办付款令票 t4."/.=+
comprehensive income tax 综合所得税 9R!atPz9
comptroller 审计主任 1fp?
compulsory liquidation 强制清盘 //up5R_nx
compulsory winding-up 强制清盘 ch*8B(:
computation 计算;计算表 &@X<zWg
computational procedure 计算方法 p%up)]?0
computer audit programme 电脑审计程序;电脑核数程序 Pa>AWOG'
concentrated position 集中持仓量 \i>?q
concentration risk 资金集中风险;集中融资风险 6%\J"AgXO
concept stock 概念股 ].avItg
concession 特许权;宽减措施;优惠 5ORo3T%
concession contract 特许经营权合约 v4a8}G
concessionary rate 优惠率 +qN>.y!Y
concordat 协定;契约;国际监管条约 nUaJzPl
condition 条件 WMDl=6
conditional endorsement 附有条件的背书 g i3F`
m
conditional offer 有条件要约 rET\n(AJ
conditional sale agreement 有条件售卖协议 x;O[c3I
conditions of tender 投标章程 q^@Q"J =v
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》 7(1|xYCx$
conduct of business standard 业务操守准则 [Q~#82hBhY
Confidentiality Understandings 保密谅解文件 C#.->\
confirmation letter 确认书 O#4&8>;=
confirmation of mail transfer 信汇证明书 i'<[DjMDlm
Confirmation of Payment 已缴税证明书 F@D`N0Pte
confirmed letter of credit 保兑信用证 g\|PcoLm
confirming bank 保兑银行 R3f89
confiscation order 没收令 Uk[b|<U-`d
connected transaction 关连交易 "m):Y;9iQ?
consensus capitalism 共识资本主义 ZuzEg *lb
conservative investor 保守投资者 YsC>i`n9
consideration 代价;对价;约因 ,C\i^>=
consideration issue [listing method] 代价发行〔上市方式〕 (!u~CZ;
consideration other than cash 现金以外的代价 ^cC,.Fdw
consignee 收货人;代售人 {S]}.7`l9(
consignment 托运;寄售 OU\ ~::
consignor 付货人;托运人;寄售人 zEX
consolidated account 综合帐目 L tO!umM
consolidated account expenditure 综合帐目开支 +yG~T
consolidated balance sheet 综合资产负债表 Df-DRi
consolidated cash deficit 综合现金赤字 /obfw^
consolidated cash surplus 综合现金盈余 a@K%06A;'
consolidated enterprises sectorial index 综合企业分类指数 JJ-( Sl
consolidated net earnings 综合净收益;综合净盈利 Uk wP
consolidated net profit 综合净利润;综合纯利 *}qWj_RT
consolidated policy 综合保单 b<[Or^X
]
consolidated price 综合价格 *uRBzO}
consolidated profit and loss account 综合损益帐;综合损益表 PA{PD.4Du
consolidated public sector expenditure 公营部门综合开支 dw>C@c#"
consolidated revenue account 综合收入帐 R{`(c/%8
consolidated shareholders' fund 综合股东资金 6?gW-1mY
consolidation of shares 股份合并 q4h]o^ +
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 x3=A:}t8
consortium company 财团公司 8.1c?S
consortium loan 银团贷款 'T;P;:!\
constant dollar figure 固定币值 _IHV7*u{;
constant market price 固定市价 sjHE/qmq-Z
constant price 固定价格 |)th1
UH
constant price series 固定物价计算数列 *\a4wZ6<3
constant rate 固定比率 ah$b[\#C
constituent stock 成分股 un"Gozmt5
constitution 章程;组织章程 #6aW9GO
construction output 建造产出量 #<"~~2?
constructive trust 法律构定信托 JPI3[.o
consultant accountant 顾问会计师 BQHVQs
consultant's fee 顾问费 mkk6`,ov
Consultation Paper on Proposed Regulation on Share Margin Financing sRR(`0Zp
《监管股票按贷财务的建议谘询文件》 G^|:N[>B
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability .[KrlfI
《有关联交所检讨董事资格的程序的谘询文件》 F@jZ ho
consumer behaviour 消费者行为 VR 8-&N
Consumer Council 消费者委员会 WF+99?75
consumer credit financing operation 消费者信贷业务 GT.,
consumer demand 消费者需求 np^N8$i:n
consumer durables 耐用消费品 dm0R[[ 7
consumer expenditure 消费开支 yx8z4*]kH
consumer goods 消费品 wo{gG?B
consumer market 消费市场 `:fZ)$sY
consumer price 消费物价 :A_@,Q
Consumer Price Index [CPI] 消费物价指数 ,Ks8*;#r
Consumer Price Index (A) 甲类消费物价指数 WM$
MPs
Consumer Price Index (B) 乙类消费物价指数 l~q\3UKlt
Consumer Price Index Classification System 消费物价指数分类法 Y=?3 js?O
Consumer Price Index Report 《消费物价指数月报》 .k%72ez
Consumer Price Index series 消费物价指数系列 ,.8KN<A2]'
consumer price inflation 消费物价上涨 vzAax k%
Consumer Representative Action Fund 消费者集体诉讼基金 epe)a
consumer sentiment 消费意欲 CI0C1/:@
consumer spending 消费开支;消费支出 9!\B6=r y4
consumption expenditure 消费开支 !X#OOqPr=
consumption pattern 消费模式 !;v|' I
consumption product 消费产品 yjX9oxhtL
consumption tax 消费税 (_]~wi-,
contango 交易延期费;延期交割费;期货溢价 Hyl%mJ
contingencies warrant 紧急拨款令;应急支款授权书 .p3,O6y2(F
contingency 应急费用;意外开支准备金 3BJ0S.TF
contingency allowance 应急准备金 Xza(k
contingency sum 应急费用;意外开支准备金 >Eto(
y"q
contingent assets 或有资产 <oV(7
contingent debt 或有债权;待确定债务 7M~K,E(7~
contingent interest 待确定的权益 oxA<VWUNT
contingent liabilities 或有负债 zT]8KA
contingent profit 或有利润 Af2( 5]
contingent right 或有的权利 e{K 215
continue to hold a deposit 继续持有存款 ;7V%#-
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 L|7R9+ZG
continuing rent 连续租金 c
( C%Hld
continuing trustee 留任受托人 C`9+6T
continuous licensing system 长期持牌制度 '@KEi%-^>
Continuous Net Settlement System [CNS System] 持续净额交收系统 #&aqKVY
contra account 对销帐户 } 9Eg=%0v
contra flow 资金回流 B%b4v
contra item 对销项目 ES7>H
contra transfer 对销转拨 -<!NXm|kvz
contract 合约 4N3R|
contract for difference 差价合约 !9r$e99R
contract for service 服务合约 $k%2J9O
contract for settlement 平仓合约 7(8;to6(
contract note 成交单据 <{cQM$#
contract of copartnery 合伙合约 \'D0'\:vz
contract of indemnity 弥偿合约 !CT5!5T
contract of insurance 保险合约 mR:uj2*
contract of reinsurance 再保险合约 HyZqUbHa
contract price 合约价格 ZhaP2pC%4
contracting party 订约人;立约人;缔约国 v>)"HL"XG
contractual agreement 合约协议 *)T^ChD,
contractual commitment 合约承担 #OD/$f_
contractual joint venture 合约式联营企业 ,m:.-iy?
contractual mutual fund 合约互惠基金 WPMSm<[
contractual right 合约权利 )9`qG:b'
contractual savings fund 合约储蓄基金 KL57#gV
contributed surplus 实缴资本盈余 h(_57O:
contribution 出资;供款;捐款;分担款项 ;:g@zAV
contribution account 供款帐户 Id .nu/
contribution to gross domestic product 在本地生产总值中所占比率 pJ"qu,w
contribution to investment 出资额 IueFx u
contribution to pension fund 退休金供款 )23H1
contributor 供款人;出资人;捐助人 l'. VKh\C
contributory 分担人 "(~^w=d:$
contributory scheme 供款计划 cf20.F{<
contrived cessation of business 有预谋的停业 7'V@+5
control 控制权;控制;管制 u0c1:Uv#~e
control of a company 公司的控制权;公司控股权 _op}1
control of business 业务的控制权 <)c)%'v
controlled company 受控制公司 9IfmW^0
controller 控制人;控权人;会计长 ~KX/
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controller of an authorized institution 认可机构控权人 q ^N7I@Y
controlling company 控股公司 l4YJ c
controlling interest 控制权益;控股权益 { @{']Y
controlling officer 管制人员 Vaw+.sG`AP
controlling officer's report 管制人员报告 mnX2a
controlling shareholder 控股股东;持有控股权的股东
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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》 giw &&l=_
conventional lending 传统放款;常规放款 hRCJv#]HC
conversion 兑换;换算;转换〔证券〕 H=vUYz
conversion factor 换算因数 `0gyr(fES
conversion of stock 公债的转换 nT$SfGFj8
conversion rate 兑换率;换算率;转换价格〔证券〕 WO>nIo5Y
convertibility 可兑性;兑换性;自由兑换 rcG"o\g@+
convertibility undertaking 兑换保证 ,m|h<faZL
convertible 可兑换;可换股 'yEHI
convertible currency 可兑换货币 #gs`#6 ,'
convertible debenture 可转换债权证 29] G^f>
convertible loan stock 可转换股的债权股额 08\,<9
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 eJX9_6m-
conveyance 转易;转易契;财产转让证书 )g%d:xI
conveyance of property 财产转让 `e&Suyf4B
conveyance on sale 售卖转易契 FGmb<z 2p
conveyancing fee 业权转易费 <=/hil
conveyancing scale charges 物业转易收费标准 L^?qOylu
cooling-off period 冷静期 +lcbi
co-owner 共同拥有人;分权共有人 4p;`C
co-partner 共同合伙人 :J&oX
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co-partnership 共同合伙 Ka
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Copenhagen Stock Exchange 哥本哈根证券交易所 #f]SK[nR
core capital 核心资本 16( QR-
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons AH7}/Rc
《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》 wc4{)qDE
Core Principles for Effective Banking Supervision [Basle Committee] V6X 0^g
《有效监管银行业的主要原则》〔巴塞尔委员会〕 rw JIx|(
cornering “夹仓”;轧空;囤积居奇 Ioa$51&
corporate borrower 借款公司;借款机构 jLm ;ty2;
corporate business 公司企业;公司业务 .[OUI
Corporate Communications Department [Stock Exchange of Hong Kong Limited] MKi0jwJM
企业传讯部〔香港联合交易所有限公司〕 bJTBjS-7
corporate customer 公司客户 iz PDd{[
corporate dealer 公司交易商 z$. 88^
Corporate Finance Division [Securities and Futures Commission] K
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企业融资部〔证券及期货事务监察委员会〕 n 0L^e
Corporate Finance (D.T.C.) Limited 协联财务有限公司 S|N_ o
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 })Vi
corporate governance 公司管治 dcN22A3
corporate income tax 公司所得税 %l[( Iw
corporate investment adviser 公司投资顾问 E]-/Zbvdv
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 >}i E(
corporate plan 公司计划 &B1Wt