C: p#ol*m5wE
hv`~?n)D66
calendar year figure 历年数字 e}D3d=6`
call 催缴通知;认购期权 <":;+Ng+
call deposit 通知存款;活期存款 dbwe?ksh
call loan 短期同业拆借;通知贷款 :8L8q<U
call margin 补仓;追加保证金 <6EeD5{*
call market 短期同业拆放市场 :By?O"LQ
call money 短期同业拆借;活期贷款 L6t+zIUc-~
call option 认购期权;看涨期权 R+2+-j4
call price 赎回价格;提前赎回价 y~Bh
call warrant 认购认股权证;回购认股权证 n&{Dq}q
callable share 可收回股份;可兑付股份 W3]_m8,Z
called up share capital 已催缴股本 `n#H5Oyn
Canadian Dollar [CAD] 加拿大元 O!mvJD
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 TC@s
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 K$&s=Hm
cancellation price 取消费 )_+rU|We
cap 上限 sT !~J4
capital 资本;资金 KK1gNC4R
Capital Accord 《资本协定》 KX76UW
capital account 资本帐;非经常帐 o>).Cj
capital account commitment balance 资本帐承担额结余 @E;=*9ek{u
Capital Adequacy Directive [CAD] 《资本充足指引》 4iqoR$3Fc
capital adequacy ratio [CAR] 资本充足比率 6TQoqH8@U
capital allowance 资本免税额 Vr )<\h
capital alteration 资本变更 ?^H
`M|S
capital and liabilities ratio 资本负债比率 _g+JA3sIJ
capital and liquidity requirement 资本与流动资金的规定 Vu)4dD!
capital appreciation 资本增值 "oTHq]Ku
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 WB?jRYp
capital assets 资本资产 OP~HdocB
capital at risk 风险资本 di?K"Z>
capital base 资本基础;资金基础 G^~k)6v=m
capital charges 资本支出;资本费用 x^HGVWw_
capital commitment 资本承担 SFB~
->db
capital contribution certificate 出资证明书 ^"VJd[Hn
capital convergence 划一资本充足比率 W}3.E "K
capital cost 资本成本;建设成本;建设费用 "8c@sHk(w
capital cover 资本保证 "w^!/
capital deficit 资本亏绌;资本赤字 xe#FUS
3
capital divided into shares 资本分成股份 yyoqX"v[
capital element 资本因素;资本部分 u5O+1sZ"6
capital equipment 资本设备 GS0;bI4ay
capital expenditure 资本开支;非经常开支 o}$XH,-9&
capital expenses 资本费用 $Wjww-mx
capital financing 筹集资本;以非经常收入支付非经常开支的结算 W,4QzcQR
capital flow 资金流量 '= _/ 1F*q
capital formation 资本形成;集资 !2 LCLN\
capital formation figure 资本组合数字 NMW#AZVd
capital fund 资本基金 kjW+QT?T&
capital gain 资本增益;资本增值 ZO!I.
capital gains tax 资本增值税 3
*d"B tg
capital goods 资本财货;资本货物 &%8'8,.
capital grant 非经常补助金;非经常拨款;建设补助金 R%Qf7Q
capital grant cycle 建设补助金周期 M9Cv
wMi
capital injection 注入资本;注资 ZW-yP2
capital input 投入资本 ]=.\-K
capital intensity 资本密集度 :j5n7s?&=y
capital intensive 资本密集 o4`hY/<t
capital investment 资本投资 0)%YNaskj
Capital Investment Fund 资本投资基金 k'gh
capital loss 资本损失 m`IC6*
capital maintenance 资本保值;资本保留 U1@IX4^2`
capital market 资本市场;资金市场 , R'@%,/
capital market instrument 资本市场票据 [DJ flCR&
capital money 资本款项 s8QMewU
capital money subject to a trust 信托财产资本 D;oe2E{I
capital movement 资本流动 tkVbo.[8K
capital nature 资本性质 pA`+hQNN
capital outlay 资本支出 hhSy0
capital portion 资本部分 __`*dL>*
capital profit 资本利润 b_,|>U
capital project 基本工程项目;非经常开支项目 uXI_M)
capital receipt 资本收入 AK&S5F>D+B
capital redemption 资本赎回 3 ,>0a
capital redemption business 资本赎回业务 pwO>h>ik
capital redemption contract 资本赎回合约 CEXyrs<
capital redemption reserve 资本赎回储备 3b*cU}go
capital reduction 资本减缩;减资 =7-9[ {
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] e8y;.D[2
股本削减计划〔香港联合交易所有限公司〕 ~hZ"2$(0
capital repayment 偿还资本 oE<`VY|
capital reserve 资本储备;后备资本 Wc,_RN-
capital revenue 资本收益;非经常收入 *7*lE"$p
capital spending 资本开支;资本支出;非经常开支 x1Lb*3Fe
capital stock 股本 LG-y]4a}
capital stock subscription 认缴股本;认购股本 wQv'8A_}
capital subsidy 建设津贴;基本建设津贴 P1zKsY,l$<
capital subvention 非经常资助金 rW0kA1=E
capital sum 资本额 ZZWD8AX
capital tax 资本税 A54N\x,
capital transfer tax 资本转移税 Dakoqke
capital turnover 资本周转率 V7GRA#|
capital value 资本价值 xgABpikC^
capital works project 基本工程项目 rE iKi
Capital Works Reserve Fund 基本工程储备基金 WxW7qt
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 bIGHGd
capitalization 资本化;资本总额 4Yxo~ m(
capitalization of interest 利息化作本金 ML:Q5 ^`
capitalized interest 化作本金的利息 ^=C{.{n
capitalized loan 转作资本的贷款 ?bPRxR
capitalized value 资本还原值;资本化价值 "XB[|#&
capitation grant 按人计算的补助金 0rh]]kj
captive insurance business 专属自保保险业务 O>SLOWgha
car insurance 汽车保险 x6(~;J
Caribbean Development Bank 加勒比开发银行 t]>Lh>G
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] &Q+Ln,(&L
意大利嘉利堡银行 z|=}1;(.
cartel 同业联盟;卡特尔 kV?y0J.
cartelized rates system 联营式利率制度 9w"h
cash 现金;现款 MA;1;uI,
cash accounting system 现金会计制度 kz{/(t
cash acquisition 以现金投资所得的资产 "Weg7mc#
cash allowance 现金津贴 qi;f^9M%
cash assets 现金资产 SPN5dE.@
cash at bank 银行现金;银行存款 "vXxv'0\f
cash balance 现金结余 Tg!i%v(-t
cash basis 现金收付制;收付实现制 xG}(5Tt
cash basis accounting 现金收付制会计;收付实现制会计 A{UULVp
cash bonus 现金红利 y(Y!?X I
cash book 现金出纳帐;现金簿 {8 8 )~
cash client 现金客户 eyefW n&
cash commission rebate 现金回佣 NZ;{t\
cash compensation 现金补偿 '#s05hr
cash contribution 现金承担额;现金分担额 0.dgoq3u
cash cost 直接费用;现金成本 JmPHAUd
cash coupon 现金礼券 /3A^I{e74
cash credit 现金信贷 HkQ*y$$
cash deficit 现金赤字 W`K7 QWV4
cash deposit and withdrawal 现金收支 }tsYJlh5
cash disbursement journal 现金支出日记簿 8dV=[+
cash disbursement slip 现金支出传票;现金支出单 y|CP;:f;
cash flow 现金流量;银根 EPS={w$'s
cash flow lending 流动现金放款;无抵押融资 W.z;B<
cash flow statement 现金流量表;现金流动表 lCAIK
cash flow surplus 现金流量盈余 yMyE s 8
cash in hand 库存现金;手头现金 7G.#O}).b
cash in till 备用现金 *&?c(JU;<
cash in transit 运送中现金;在运现金 HU%o6c w
cash input 投入现金 K/A*<<r
~
cash input figure 现金投入数字 8d?g]DEN)6
cash limit 现金支出限额;现金限额 "5;;)\o~
cash margin 现金保证金 @.G[s)x
cash market 现货市场;现金交易市场 ~7Ts_:E-
cash offer 现金要约;现金补偿额 f>aEkh6u9
cash payment 现金付款;现金支付 #Xhdn\7
cash position 现金头寸 P/xKnm~
cash price 现金价格 R16'?,
cash receipts journal 现金收入日记簿 XpmS{nb
cash receiving slip 现金收入传票;现金收入单 bA=
|_Wt
cash settlement 现金结算 (:._"jp]
cash surplus 现金盈余 dlJbI}-v=
cash with order 订货付现;凭票即付 i-bJS6
cashier's order 银行本票 wB.Nn/p
cashier's order outstanding 未承兑的银行本票 K)qF+Vb^j
cash-limited subhead 有现金支出限额的分目 m<{<s T
cash-sweep 现金彩票活动 .jS~By|r
casual client “散客”;“散户” #k_HN}B
CCASS Depository 中央结算系统证券存管处 $Z|ffc1
CCIC Finance Limited 中芝兴业财务有限公司 V+Cwzc^j
cedant 分出者 /DQc&.jK
ceding company 分出公司 H,+I2tEs
ceding insurer 分出保险人 H2Z1TIh
ceiling 上限 ]?3un!o3o
ceiling price 最高限价 zXv3:uRp.
central bank 中央银行 e_s&L,ze
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 ?47@o1
central banking 中央银行业务 Vnx,5E&
central banking function 中央银行职能 ?"zY"*>4
Central Clearing and Custodian System 中央结算及托管系统 RQ'exc2x0
Central Clearing and Depository System 中央结算及存管系统 V6t,BJjS
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 `kbSu}
central clearing house 中央结算所 6T+FH;h
central clearing system 中央结算制度;集体交收系统 5O~HWBX.
central custody system 中央托管系统 Mr?Xp(.}G
central depository 中央存管处 j6>.n49_
central depository system 中央证券存管制度 rA2g&
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 M@4UGM`J
central rate 中央汇率;中心汇率 nA
P.^_K
Central Registration Hong Kong Limited 香港中央证券登记有限公司 L,mQ
Central Tender Board 中央投标委员会 PH?#)lD
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 }
@K FB
centralized budgetary and payments system 集中预算及支付制度 hF@Gn/
centred 12-month moving average 十二个月定位移动平均数 pX&pLaF
certificate of approval 批准证明书 I4i2+
*l}
certificate of beneficial entitlement to property 资产权益证书 *g y{]
certificate of compliance 合格证明书;合约完成证明书 j7sKsbb
certificate of deposit [CD] 存款证 0G7K8`a
certificate of exemption from estate duty 豁免遗产税证明书 u}!@ ,/)
certificate of incorporation 公司注册证书;法团注册证书 w=LP"bqlI
certificate of incorporation of registered trustees 注册受托人法团证书 _^el\
certificate of indebtedness [CI] 负债证明书 tjGd )
certificate of insurance 保险证书 OR}c)|1
certificate of interest 权益证明书;息票 H|RT?Q
certificate of means 资产证明书 X5X?&* %{
certificate of participation 参与证明书 OH5>vV'i
certificate of payment of profits tax 缴付利得税证明书 A81ls#is
certificate of preference 特惠税证 U+)xu>I
certificate of rateable value 应课差饷租值证明书 3dht!7/
certificate of registration 登记证书;注册证明书 _<a7CCg
certificate of satisfaction 清偿证明书 jV?
}9L^;
certificate of transfer 转让证明书 PQK(0iCo4
certificate to bearer 不记名证明书 |tv"B@`
certification 核证 mN!lo;m5
certification fee 核证费 @O@GRq&V
certified cheque 经银行证明可兑现的支票 z "+Mrew
certified public accountant [CPA] 执业会计师 Q3|T':l4
certified statement 经证明的报表 "I=\[l8t
cessation of business 停业 t5'V6nv
cession 分保 Nluv/?<
C.F. Finance Company Limited 浙一财务有限公司 Pcu#lWC$
chance 机会;中彩机会 $aN-Y?U%
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 N@Y ljz|
change of domicile 迁册 )RO<o O
change to estimates 修订预算 ~4s'0 w^
change to the approved estimates of expenditure 核准开支预算的变动 KN tt
charge 费用;押记;抵押 cx}Q2S
charge number 税单号码 $/=nU*pd
charge on assets 资产的征税 4m*M,# mV
charge upon general revenue 从政府一般收入中拨款支付 GN!qyT
chargeable 可予征收;应课税的 F)+{AQL
chargeable agreement for sale 可予征收印花税的买卖协议 ?t+5s]
chargeable income 应课税入息 % ]I ZLJ
chargeable normal trading receipt 应课税的一般营业收入 &^}6
9
chargeable profit 应课税利润 |1ST=O7.LH
chargeable to tax 应课税 +)j1.X
charged to... 记入……帐目 h$.:Uj8/
chargee 承押记人 9lGOWRxR)
charge-holder 受押人 jM$`(Y
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 3GuH857ov
charging order 押记令 4O;OjUI0a
chargor's right 押记人的权利 ;5tazBy&:C
charitable donation 慈善捐款 zo[[>MA
charitable trust 慈善信托 ^|/](
charity property 慈善财产 W?eu!wL#p
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 } ~"hC3w
charter 章程;特许权 x_c7R;C
charter of incorporation 成立章程 %I-+Ead0i
chartered accountant 特许会计师 F
B?UZ
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 ;Ra+=z}>
Chartered Institute of Public Finance and Accountancy [United Kingdom] Pb8^ b
特许公共财政及会计学会〔英国〕 G7)Fk%>
charterer 承租人 p=C%Hmd5E
Chase Manhattan Asia Limited 美国大通亚洲有限公司 m;D- u>o
Chase Manhattan Bank 美国大通银行 {}QB|IH`
chattels 实产 -S$1Yn
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 >m#e:[N
Che Hsing Finance Company Limited 浙兴财务有限公司 }';D]c
check-and-balance system 制约平衡制度 j'aHF#_
Chekiang First Bank Limited 浙江第一银行 Mz1G5xcl
cheque 支票 ?V}j`r8|\4
Chiao Yue Finance Company Limited 侨裕财务有限公司 B Ce|is0
Chiba Bank, Ltd. 千叶银行 &Ch#-CUE/
Chicago Board of Options Exchange 芝加哥期权交易所 jL^](J>
Chicago Board of Trade 芝加哥交易所 FL8g5I
Chicago Mercantile Exchange 芝加哥商品交易所 - !>}_AH
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 OvUI@,Ef
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 0TmR/uUT
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 "Ae@lINn[y
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕
1~l
I8
child allowance 子女免税额 >[Ye
China & South Sea Bank Limited 中南银行 sf]s",t~J
China Affairs Committee [Hong Kong Futures Exchange Limited] \EKU*5\Hp>
中国事务委员会〔香港期货交易所有限公司〕 549jWG
China concept stock 中国概念股 #fJ] o_
China Construction Bank 中国建设银行 mk3_
China Development Division [Stock Exchange of Hong Kong Limited] /;tPNp{!dw
中国发展科〔香港联合交易所有限公司〕 wWSdTLX
China Economic News 《中国经济新闻》 ZxlAk+<]
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 aB]m*~
China State Bank Limited 国华商业银行 <)\y#N
Chinatrust Commercial Bank, Limited 中国信托商业银行 7lS#f1E
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 G NS`.fS
Chinese Bankers Club, Hong Kong 香港银行华员会 {@<J_A
Chinese Banks' Association 香港华商银行公会 &f7fK|}
Chinese Gold and Silver Exchange Society 金银业贸易场 Fe.t/amS/
Chinese New Year bonus 年奖;年终花红 "dROb}szn
chit fund 银会 Iw<j T|y)
Chiyu Banking Corporation Limited 集友银行有限公司 @^;j)%F}
Chiyu Finance Company Limited 集友财务有限公司 N? 5x9duK
Cho Hung Finance Limited 朝兴金融有限公司 w|CZ7|6
choses in action 无形动产;据法权产 sTOa
chronological book 序时帐簿 Qb!PRCHQ
Chubu Securities Finance Company 中部证券金融公司 Z0`T\ay
Chung Khiaw Bank Limited 崇侨银行 hzI|A~MFB
Chung Nan Finance Company Limited 中南财务有限公司 A<6%r7&B'
Chuo Trust & Banking Co., Ltd. 中央信托银行 q~@]W=
Chuo Trust Asia Limited 中央信托亚洲有限公司 52.>+GC
Citibank, N.A. 万国宝通银行 S.Z9$k%
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 n.sbr
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 fM #7 y [
Citicorp International Limited 万国宝通国际有限公司 UG'bOF4
civil debt 民事债项 @"Z7nJX
Civil Service Pension Reserve Fund 公务员退休金储备基金 :> & fV
claim 申索;索偿;债权 .e'eE
claim equalization fund 申索平衡基金 6Z`R#d #I
claim for refund of property tax 申请发还物业税 n!')wIk
claim of debt 债权申索 5C"QE8R o
claim on bank 对银行的债权 <5G{"U+ \
claim to dividend 摊还债款申索 BW"&6t#kA
claimant 申索人;索偿人 N`E-+9L)
claims statistics 申索统计数字 8/t$d#xHI
class of insurance business 保险业务类别 (YY~{W$w(
class of property 财产类别 /'Pd`Nxl.
claw-back 递减率 ]uspx[UIc
clearance cost 清拆成本 5OO'v07b
clearing 结算;票据交换;清算 4QIE8f
Y
clearing account 结算帐户 VR
clearing and settlement system 结算和交收系统 ltkI}h,e
clearing balance 结算差额 S}f?.7
clearing bank 结算银行 =CL}
$_
clearing cheque 交换支票 2 o#,kGd
clearing house 结算所;票据交换所 4O:W#bx
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 |A%<Z(
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 :QWq"cBem
clearing member 结算会员 J*l4|^i<
Clearing Members' Fund 结算会员基金 oQv3GpO
clearing participant 结算参与者 vsL[*OeI
clearing rebate 结算费用的回佣 ?88`fJ@tk?
Clearing Rules [SEHK Options Clearing House Limited] 0<PR+Iv*i
《结算规则》〔联交所期权结算所有限公司〕 }<z_Q_b+e
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 i5>+}$1
Clerk to the Board of Review 税务上诉委员会书记 5@hNnh16
client 客户;委托人;当事人 O$kq`'9
client agreement 客户协议 '|7Woxl9
client confidentiality 客户保密的责任
|7B!^
K
client money 客户款项 c*`>9mv
client statement 客户结单 >HPdzLY?
clients fund 客户资金 DAg58
=qJ
close 结算;收市;收盘 RNPbH.
close a position 平仓;轧平头寸 66#"
close company 股份不公开的公司 7 ~ztwL
close higher 收市时价位较高 );*YQmdx'
close lower 收市时价位较低 `MEYd U1
close mixed 收市时荣辱互见 EZ.!rh~+
close of exchange 交易所停市 &20P,8@
close of financial year 财政年度终结 N)S!7%ne
close out 平仓 px SX#S6I
close out a long position 平长仓 c}[+h5
close out a short position 平空仓 5/gDK+%4D(
close steady 收市时价格稳定 Y%|@R3[Nk
close the gap 弥补差距 eUl/o1~mXa
closed position 平仓 #{9G sD
closed-end investment corporation 股份固定的投资公司 |!q$_at
close-out price 抛售价格
@HBEt^!
closing account 决算帐户 ^E6d`2w-
closing balance 期终结余;收市结余 'a^{=+
closing price 收市价;收盘价 pG^}Xf2a
closing quotation 收市价;收市行情 >K# ,cxY
closing rate 收市汇价;收盘汇率 KOg?FmD
closing transaction 平仓交易 [TF8'jI0
clothing levy 成衣税 .D4bqL
club deposit 零存整付存款 >xA),^ YT
Code of Aid 《资助则例》 W$qd/'%
Code of Banking Practice 《银行营运守则》 577:u<Yt
Code of Best Practice [Stock Exchange of Hong Kong Limited] NZN-^ >
《最佳应用守则》〔香港联合交易所有限公司〕 ^v9|%^ug
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〕 cL8#S>>u.
Code of Conduct for Persons Registered with the Securities and Futures Commission .Hc(y7HV
《证券及期货事务监察委员会注册人操守准则》 okq[ o90
code of practice 实务守则;经营守则;执业守则 N~pIC2Woo
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 r}u%#G+K,
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 I
_i6-<c.Q
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 xsjO)))f
Code on Pooled Retirement Funds 《集资退休基金守则》 pPVRsXy
Code on Share Repurchases [Share Repurchase Code] s cdtWA
《公司购回本身股份守则》〔《股份购回守则》〕 1Uf*^WW4
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 +Z!;P
Z6
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 /D_+{dtE
co-debtor 共同债务人 `]$?uQ
co-financing scheme 共同融资计划 _{jP;W
cognizance 证明令 sA9&/p/
coin 硬币 ^MD;"A<
coin replacement programme 硬币取缔计划 8hA^`Y
coin set 套装硬币 Fg/dS6=n`?
coinage 硬币 wA`"\MWm
Coinage Security Fund 硬币发行基金 wFlvi=n/
cold call 主动与准客户接触 e75UMWaeC
collapse in prices 价格下泻;价格下挫;价格暴跌 %~j2 ('Y
collateral 抵押品 .[DthEF
collateral bond 担保债券 vRA',(](
collateral loan 抵押贷款 zH=!*[d8
collateral security 附属抵押品 qQ7w&9r.M
collection 征收;收取 1\dn1Hh
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 4gdY`}8b^}
collection of betting duty 收取博彩税 /w]&t\]*
Collection Office [Inland Revenue Department] 收税处〔税务局〕 k:A|'NK~
collective consumption 集体消费 "0jJh^vk
Collector 收税主任 kW6%32
Collector of Rates 差饷征收官 5j"1z1_&
Collector of Stamp Revenue 印花税署署长 i.iio-
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 kllQca|$4
combined surplus 合并盈余 /?"8-0d
combined visible and invisible trade account 有形及无形贸易合并帐目 8 _d-81Dd
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 1Q}mf !Y
commemoration coin 具纪念性的硬币 TO;.eN!sv
commencement of winding-up 清盘开始 g^kx(p<u`
commerce and industry sub-index 工商分类指数 !C:r b
commercial activity 商业活动 :f'&z47
commercial bank 商业银行 '#O_}|ZN
Commercial Bank Act of Norway 《挪威商业银行法》 kE;O7sN
Commercial Banks Law 《商业银行法》 ID1?PM
commercial borrowing 商业借款 vMSW$Bx ;
Commercial Code of Japan 《日本商法》 K:yr-#(P/
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 C9Bh@v%90^
commercial invoice 商业发票 <Y'>F!?#
commercial letter of credit 商业信用证 (I{
$kB"p
commercial loan 商业贷款;商业放款 SQE[m9v
commercial paper 商业票据 ,6<"
commercial paper market 商业票据市场 (}!C4S3#
commercial registry 商业登记处 (#(Or
commercial return 商业回报 %-;bu|
commercial sale 商业销售 i(2y:U3[@
commercialization 商品化 <XQ.A3SG!
commercially viable 具商业利益;有利可图 HTz+K6&
Commerzbank AG 西德商业银行 mnF}S5[9
commission 佣金;委员会 P\~{3U
Commission des Operations de Bourse of France 法国证券事务监察委员会 ]*%+H|l
commission house 佣金行;代办行 Em13dem
commission payable 须付的佣金 N~=A
commission rebate 佣金回扣 7N2\8kP
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 Q"J-tP!
Commissioner of Banking 银行监理专员〔银监专员〕 :ipoD%@
Commissioner of Estate Duty 遗产税署署长 m4ApHM2
Commissioner of Inland Revenue 税务局局长 NB8&
Commissioner of Insurance 保险业监理专员 1M%S
gV-#
Commissioner of Rating and Valuation 差饷物业估价署署长 }4%/pOi:f
commitment 承担;已承担的开支;承担额;承担项目 OCyG_DLT$5
commitment fee 承诺费 S:)Aj6>6
Committee of the Hong Kong Association of Banks 香港银行公会委员会 U-Ia$b-5!
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 0_'(w;!wq:
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 \7rAQ[\#V
Committee on Payment System [Hong Kong Monetary Authority] .nN=M>#/
支付系统委员会〔香港金融管理局〕 4x7(50hp#
Committee on Unit Trusts [Securities and Futures Commission] mdjPKrF<
单位信托委员会〔证券及期货事务监察委员会〕 &*2\1;1tB
Commodities Dealers' Deposit Fund 商品交易商按金基金 {gh41G;n
Commodities Trading Commission 商品交易事务监察委员会 2gM=vaiH=
commodity 商品 kFKc9}7W
commodity classification 商品分类法 Mo?eVtZ
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 s~e<Pr?yu
commodity dealer 商品交易商 4=/5
commodity exchange 商品交易所 hRAI7xk
Commodity Exchange Compensation Fund 商品交易所赔偿基金 7P1G^)
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 ]0v;;PfVl6
commodity flow method 商品流动法;商品流通法 ^b|Z<oF
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 3m3ljy
commodity futures contract 商品期货合约 mGx!{v~i&
commodity market 商品市场 q#LB 2M
commodity tax 商品税 >[t0a"
commodity trading adviser 商品交易顾问 ^u'hl$`^
commodity trading adviser's representative 商品交易顾问代表 "XPBNv\>_
commodity trading advisory contract 商品交易顾问合约 5=/&[=
commodity warrant 商品期权证 /`(Kbwh
commodity-based investment 以商品为基础的投资 0XouHU
common fund 共同基金 ?88k`T'EI
common property 分权共有财产 +;z^qn
common share 普通股 WP7RX|7
common stock 普通股 eu=G[>
Commonwealth Bank of Australia 澳洲联邦银行 :"m~tU3&
Commonwealth Development Corporation 英联邦发展公司 (w4w
Commonwealth Finance Ministers Conference 英联邦财长会议 !ieMhJ5r
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 o95)-Wb
Commonwealth income tax 英联邦入息税 YywiY).]@
Commonwealth Preference 英联邦特惠制 cr GFU?8
communal property 公有财产;公有产业 1B}q?8n
communication expenses 通讯费用 590.mCm
Community Preference 欧共体特惠制 &gF*p
commutation of pension 退休金的折算 m]H[$Q
commuted gratuity 折算酬金 OAigq6[,
commuted pension gratuity 经折算的退休酬金 Zop3[-
Companies Act [United Kingdom] 《公司法令》〔英国〕 x)evjX=q
Companies Handbook 《上市公司手册》 A8,9^cQ]
companies inspector 公司检查员 M)v\7a
Companies Liquidation Account 公司清盘帐户 ++ O
L&n
Companies Ordinance: Information to be Included in a Rights Issue Prospectus OJ#ehw <
《公司条例:供股章程须载有的资料》 j,<3[
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》 W,sU5sjA
Companies Registration Officer 公司注册主任 D5]AL5=Xt2
Companies Registry 公司注册处 -64@}Ts*?
Companies Registry Trading Fund 公司注册处营运基金 /<[S> ;!kr
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 &6]+a4
Company Formation and Enforcement Division [Companies Registry] '?| (QU:)F
公司成立及条例执行部〔公司注册处〕 ? :StFlie
company in which the public are substantially interested 由公众拥有相当权益的公司 +_^Rxx!XA
company limited by guarantee 担保有限公司 ggluQGA
company limited by shares 股份有限公司 2_S%vA<L
company register 公司登记册 2MT_5j5[N
company registration fee 公司注册费 Q`?+w+y7
company with limited liability 有限法律责任的公司 x"g-okLN
company's memorandum 公司组织章程 BdWRm=
company's reserve 公司储备 sk'<K5~
comparative advantage 比较优势;比较利益 L'i0|_
compensation 补偿金;赔偿 *"cK_MH/o
Compensation Committee [Stock Exchange of Hong Kong Limited] Q6>7{\8l
赔偿委员会〔香港联合交易所有限公司〕 #Z;6f{yWf
compensation from insurance 保险赔偿 Za,MzKd=
compensation fund 赔偿基金 @8keLrp
compensation fund levy 赔偿基金征费 g%C!)UbT
compensation rate 补偿率 K4T#8K]aZF
Compensation Review Committee 赔偿检讨委员会 $}&r.=J".
compensation scheme 赔偿计划 cnJL*{H<2
compensation trade 补偿贸易 '5^$v{
compensation value 补偿值 \VY!= 9EV
compensatory payment 补偿付款 n oWjZ
competition and pricing strategy 竞争与定价策略 }E
o\=>l7
competitive edge 竞争优势 PK&3nXF%4
competitive price 具竞争力的价格 C\-Abqc
competitive tender 竞争性投标 By3y.}'Ub9
Compliance Committee [Stock Exchange of Hong Kong Limited] X?6E0/r&9
监察委员会〔香港联合交易所有限公司〕 M't~/&D#
component of expenditure 开支组成部分 w$5~'Cbi
Composite Consumer Price Index 综合消费物价指数 f/1soGA
composite index 综合指数 '*4>&V.yX
composite rating 综合评级 ,/m@<NyK
composite return form 综合报税表 "h@|XI
Composite Securities and Futures Bill 《证券及期货综合条例草案》 qcN{p7=0
composite tax return 综合报税表 ]lBe
composition 组合成分;债务重整协议 ~*R:UTBtw
composition of earnings 收益组合成分 s,5SWdb\v
compound increase 复合增加率;复合增长率 (~59}lu~
compound interest 复利 :S['hBMN
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 ioIOyj
comprador note 买办票据 Drn{ucIs
comprador order 买办付款令票 Kmk}Yz
comprehensive income tax 综合所得税 Z`_`^ \"
comptroller 审计主任 8}B*a;d
compulsory liquidation 强制清盘 R,Gr{"H
compulsory winding-up 强制清盘 "hE/f~\
computation 计算;计算表 C(w?`]Qs
computational procedure 计算方法 R,3E_me"}
computer audit programme 电脑审计程序;电脑核数程序 iCz0T,
concentrated position 集中持仓量 q,e{t#t
concentration risk 资金集中风险;集中融资风险 n jfh4}g:
concept stock 概念股 /mdPYV
concession 特许权;宽减措施;优惠 #F>7@N:5
concession contract 特许经营权合约 d]3c44kkK{
concessionary rate 优惠率 Yg @&@S]
concordat 协定;契约;国际监管条约 ]1 V,_^D
condition 条件 ">{Ruv}$
conditional endorsement 附有条件的背书 4jWzYuI&J
conditional offer 有条件要约 s=[Tm}[
conditional sale agreement 有条件售卖协议 uq/z.m
conditions of tender 投标章程 m7dpr$J
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》 `5HFRgL`.
conduct of business standard 业务操守准则 0n FEPMO
Confidentiality Understandings 保密谅解文件 ,H_b@$]n8
confirmation letter 确认书 7m4gGkX#r
confirmation of mail transfer 信汇证明书 4yZ'+\ +I
Confirmation of Payment 已缴税证明书 s!lLdR[g
confirmed letter of credit 保兑信用证 %NyV2W=~X
confirming bank 保兑银行 3CKd[=-Z
confiscation order 没收令 @Feusprs
connected transaction 关连交易 I "8:IF
consensus capitalism 共识资本主义 b 8vyJb,K
conservative investor 保守投资者 -d j9(~?^
consideration 代价;对价;约因 ]q,5'[=~4h
consideration issue [listing method] 代价发行〔上市方式〕 Lc&LF*
consideration other than cash 现金以外的代价 nZ4JI+Q)~
consignee 收货人;代售人 WFGcR9mN?
consignment 托运;寄售 ">8]Oi;g
consignor 付货人;托运人;寄售人 /J0YF
consolidated account 综合帐目 >AtW
consolidated account expenditure 综合帐目开支 b`W2^/D
consolidated balance sheet 综合资产负债表 @&I7z,
consolidated cash deficit 综合现金赤字 0Q>yv;M
consolidated cash surplus 综合现金盈余 f *Xum[
consolidated enterprises sectorial index 综合企业分类指数 /.knZ_aJ!
consolidated net earnings 综合净收益;综合净盈利 6%jv|\>
consolidated net profit 综合净利润;综合纯利 JYAtQTOR
consolidated policy 综合保单 `6R.*hq
consolidated price 综合价格 [lU0TDq
consolidated profit and loss account 综合损益帐;综合损益表 MD"a%H#p
consolidated public sector expenditure 公营部门综合开支 bF 85T(G
consolidated revenue account 综合收入帐 .=~-sj@k
consolidated shareholders' fund 综合股东资金 qD/GYqvm
consolidation of shares 股份合并 t;3n
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 G}2DZ=&>'
consortium company 财团公司 "8.to=Lx
consortium loan 银团贷款 f1Z
constant dollar figure 固定币值 LTn@OhC
constant market price 固定市价 nV[0O8p2Md
constant price 固定价格 ^~p^N <
constant price series 固定物价计算数列 {6y@;Fd
constant rate 固定比率 @;6I94Bp
constituent stock 成分股 #5Q?Q~E@
constitution 章程;组织章程 "M-zBBY ]
construction output 建造产出量 Hm>7|!
constructive trust 法律构定信托 fZq_]1(/uP
consultant accountant 顾问会计师 \Zn%r&(
consultant's fee 顾问费 a/4!zT
Consultation Paper on Proposed Regulation on Share Margin Financing uVSc1MS1
《监管股票按贷财务的建议谘询文件》 wsfN \6e
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability ;0Vyim)S]
《有关联交所检讨董事资格的程序的谘询文件》 rXIFCt8J
consumer behaviour 消费者行为 k=nN#SMn
Consumer Council 消费者委员会 *y}<7R
consumer credit financing operation 消费者信贷业务 $]
gwaJ:
consumer demand 消费者需求 p)x*uqSd
consumer durables 耐用消费品 H'2J! /V
consumer expenditure 消费开支 A`#/:O4|f
consumer goods 消费品 7Gos-_s
consumer market 消费市场 >V01%fLd
consumer price 消费物价 I^u$H&
Consumer Price Index [CPI] 消费物价指数 !,SGKLs.m
Consumer Price Index (A) 甲类消费物价指数 Q;V*M
Consumer Price Index (B) 乙类消费物价指数 Fm{/&U^
Consumer Price Index Classification System 消费物价指数分类法 71RG1,
Consumer Price Index Report 《消费物价指数月报》 Y:x,pPyl
Consumer Price Index series 消费物价指数系列 x)]_]_vX
consumer price inflation 消费物价上涨 ytmFe !
Consumer Representative Action Fund 消费者集体诉讼基金 !1X^lFf;~
consumer sentiment 消费意欲 z PW [GkD
consumer spending 消费开支;消费支出 7_=7 ;PQ<
consumption expenditure 消费开支 nfldj33*
consumption pattern 消费模式 9=l6NNe)|
consumption product 消费产品 ]_hrYjX;
consumption tax 消费税 >*wF~G*k
contango 交易延期费;延期交割费;期货溢价 1"hd5a
contingencies warrant 紧急拨款令;应急支款授权书 hoj('P2a#n
contingency 应急费用;意外开支准备金 |}?o=bO
contingency allowance 应急准备金 lI)RaiMr=
contingency sum 应急费用;意外开支准备金 -&7\do<
contingent assets 或有资产 `U.VfQR:
contingent debt 或有债权;待确定债务 u%s@B1j
contingent interest 待确定的权益 y8HwyU>
contingent liabilities 或有负债 K3; lst>4
contingent profit 或有利润 .`ND
contingent right 或有的权利 QE#Ar8tU
continue to hold a deposit 继续持有存款 G
$F3dx.I
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 San=E@3}v!
continuing rent 连续租金 @W|N1,sp
continuing trustee 留任受托人 !5wuBJ0
continuous licensing system 长期持牌制度 mY'c<>6t
Continuous Net Settlement System [CNS System] 持续净额交收系统 aFbIJm=!
contra account 对销帐户 3IlflXb
contra flow 资金回流 rw|;?a0
contra item 对销项目
=JR6-A1>
contra transfer 对销转拨 5PRS|R7
contract 合约 NCXr$ES{
contract for difference 差价合约 2w7PwNb*32
contract for service 服务合约 #^] v5s
contract for settlement 平仓合约 4PcsU HR
contract note 成交单据 H[x$65ND
contract of copartnery 合伙合约 p`PBPlUn
contract of indemnity 弥偿合约 6Hh\ys
contract of insurance 保险合约 )' hOW*v
contract of reinsurance 再保险合约 Q4[^JQsR2
contract price 合约价格 Y30T>5
contracting party 订约人;立约人;缔约国 #+Pk_?
contractual agreement 合约协议 O} &%R:
contractual commitment 合约承担 eM) I%
contractual joint venture 合约式联营企业 )tD[Ffvr
contractual mutual fund 合约互惠基金 c1wP/?|.>
contractual right 合约权利 FG6bKvEQm^
contractual savings fund 合约储蓄基金 wuV*!oef o
contributed surplus 实缴资本盈余 MB"TwtW
contribution 出资;供款;捐款;分担款项 xh90qm
contribution account 供款帐户 >QcIrq%=
contribution to gross domestic product 在本地生产总值中所占比率 Vzmw%f)_+
contribution to investment 出资额
7<Yf
contribution to pension fund 退休金供款 L3@upb
contributor 供款人;出资人;捐助人 C||9u}Q<
contributory 分担人 Hf#VW^
contributory scheme 供款计划 l_MF9.z&
contrived cessation of business 有预谋的停业 </jzM?i
control 控制权;控制;管制 *}@zxFe+
control of a company 公司的控制权;公司控股权 01_*^iCf5
control of business 业务的控制权 CD"D^\z
controlled company 受控制公司 89kxRH\IhG
controller 控制人;控权人;会计长 j{`C|zg
controller of an authorized institution 认可机构控权人 }j_2K1NS{
controlling company 控股公司 KT9!R
controlling interest 控制权益;控股权益 *Bm7>g6
controlling officer 管制人员 C@ns`Eh8w
controlling officer's report 管制人员报告 BB .^[:,dA
controlling shareholder 控股股东;持有控股权的股东 ~Q3y3,x
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》 V9 J`LQ\0
conventional lending 传统放款;常规放款 d$?sS9"8(
conversion 兑换;换算;转换〔证券〕 oR1HJ2>Z1
conversion factor 换算因数 %Ums'<xJ
conversion of stock 公债的转换 e6(Pw20)s
conversion rate 兑换率;换算率;转换价格〔证券〕 K!cLEG!G
convertibility 可兑性;兑换性;自由兑换 K8?]&.!
convertibility undertaking 兑换保证 b<]Ae!I'
convertible 可兑换;可换股 li +MnLt
convertible currency 可兑换货币 -"9&YkN
convertible debenture 可转换债权证 :MF F*1
convertible loan stock 可转换股的债权股额 {~y,.[Ga
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 M#CYDEB
conveyance 转易;转易契;财产转让证书 Ob~7r*q
conveyance of property 财产转让 bZKlQ<sI
conveyance on sale 售卖转易契 dU"ca|u
conveyancing fee 业权转易费 iu$:_W_
conveyancing scale charges 物业转易收费标准 \Aa{]t
cooling-off period 冷静期 OBm#E}
co-owner 共同拥有人;分权共有人 1OOMqFn} L
co-partner 共同合伙人 er44s^$
co-partnership 共同合伙 cOz/zD
f5
Copenhagen Stock Exchange 哥本哈根证券交易所 7+Z%#G~T
core capital 核心资本 g)M"Cx.
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons hUo}n>Aa
《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》 >69- [#P!
Core Principles for Effective Banking Supervision [Basle Committee] 6 *GR_sMm
《有效监管银行业的主要原则》〔巴塞尔委员会〕 Ks>l=5~v|
cornering “夹仓”;轧空;囤积居奇 S5(VdMd"^
corporate borrower 借款公司;借款机构 iKVJ
c=C
corporate business 公司企业;公司业务 GLpl
Corporate Communications Department [Stock Exchange of Hong Kong Limited] x[dR5
企业传讯部〔香港联合交易所有限公司〕 YKV?I
corporate customer 公司客户 ^fq^s T.$
corporate dealer 公司交易商 v{44`tR
Corporate Finance Division [Securities and Futures Commission] x,rK4L7U
企业融资部〔证券及期货事务监察委员会〕 t)__J\xF
Corporate Finance (D.T.C.) Limited 协联财务有限公司 Ui43 &B
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 {S6:LsFfm
corporate governance 公司管治 *]#(?W.$w
corporate income tax 公司所得税 }Tz<fd/
corporate investment adviser 公司投资顾问 ^8q(_#w`K
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 qPvWb1H:
corporate plan 公司计划 2vLV1v$,q
corporate practice 执业法团 L8WYxJ
k
corporate profits tax 公司利得税 S!@h\3d8{
corporate savings 公司储蓄 g7-*WN<