C: { ,c*OR
HSROgBNI:
calendar year figure 历年数字 Is}kCf
call 催缴通知;认购期权 a%b E}
call deposit 通知存款;活期存款 Rb:<?&7ZzN
call loan 短期同业拆借;通知贷款 76<mP*5
call margin 补仓;追加保证金 y||RK`H
call market 短期同业拆放市场 _Q
I!UQdW
call money 短期同业拆借;活期贷款 *.|%uf.
call option 认购期权;看涨期权 t $Rc
0
call price 赎回价格;提前赎回价 xt,Qn460;
call warrant 认购认股权证;回购认股权证 #*_!Xc9f
callable share 可收回股份;可兑付股份 ^w~B]*A:"
called up share capital 已催缴股本 H~Vf;k>
Canadian Dollar [CAD] 加拿大元 6V JudNA
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 $'Mf$h
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 7G-?^
cancellation price 取消费 `{Q'iydU
cap 上限 bK~Toz<k
capital 资本;资金 *OFG3 uM
Capital Accord 《资本协定》 &U|c=$!\
capital account 资本帐;非经常帐 !vR Zh('R
capital account commitment balance 资本帐承担额结余 b- t
Capital Adequacy Directive [CAD] 《资本充足指引》 f?k0(rl
capital adequacy ratio [CAR] 资本充足比率 h L [ eA
capital allowance 资本免税额 W>d)(
capital alteration 资本变更 %ZWt 45A
capital and liabilities ratio 资本负债比率 9ABU^ig
capital and liquidity requirement 资本与流动资金的规定 HV/:OCK
capital appreciation 资本增值 ^OWG9`p+
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 h`1<+1J9
capital assets 资本资产 \b(&-=(
capital at risk 风险资本 ~KMah
capital base 资本基础;资金基础 E;C{i
capital charges 资本支出;资本费用 j`RG Moq
capital commitment 资本承担 Z8xB
a0
capital contribution certificate 出资证明书 .06D_L"M
capital convergence 划一资本充足比率 mWaij]1>
capital cost 资本成本;建设成本;建设费用 )< G(C,!,.
capital cover 资本保证 ?=&S?p)-<
capital deficit 资本亏绌;资本赤字 vFR*3$R
capital divided into shares 资本分成股份 9N9&y^SmD
capital element 资本因素;资本部分 |3,WiK='
capital equipment 资本设备 IV. })8
capital expenditure 资本开支;非经常开支 #c@&mus
capital expenses 资本费用 \uPzj_kU6
capital financing 筹集资本;以非经常收入支付非经常开支的结算 7mMGH(
capital flow 资金流量 "*t6KXVaM
capital formation 资本形成;集资 ZuGd{p$
capital formation figure 资本组合数字 A<)n H=G&
capital fund 资本基金 65~E<)UJ
capital gain 资本增益;资本增值 JXU?'@QY
capital gains tax 资本增值税 YWH>tt9
capital goods 资本财货;资本货物 ;NRh0)%|o
capital grant 非经常补助金;非经常拨款;建设补助金 [C6ba{9B
capital grant cycle 建设补助金周期 n
Ab~
capital injection 注入资本;注资 ?}s;,_GH
capital input 投入资本 MBA?, |9Q#
capital intensity 资本密集度 <6 Rec^QF
capital intensive 资本密集 ANu>*
capital investment 资本投资 [h;I)ug[o(
Capital Investment Fund 资本投资基金 \~%+)a%%
capital loss 资本损失 wX]$xZ!s
capital maintenance 资本保值;资本保留 [d[w/@
capital market 资本市场;资金市场 2'S&%UyP
capital market instrument 资本市场票据 pPRX#3
capital money 资本款项 +8//mrL_/
capital money subject to a trust 信托财产资本 %`5(SC].
capital movement 资本流动 raPOF6-_rH
capital nature 资本性质 a&8K5Z%0
capital outlay 资本支出 J Ah!#S(
capital portion 资本部分 diJpbR^JP
capital profit 资本利润 3qe`#j
capital project 基本工程项目;非经常开支项目 ^w1+b;)
capital receipt 资本收入 (y>N\xS9
capital redemption 资本赎回 d[3me{Rs
capital redemption business 资本赎回业务 mv8H:T
capital redemption contract 资本赎回合约 Gr2}N"X=
capital redemption reserve 资本赎回储备 %BkE %ZcZ
capital reduction 资本减缩;减资 uKk#V6t#
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] 'D5J5+.z
股本削减计划〔香港联合交易所有限公司〕 :zKW[sF
capital repayment 偿还资本 a4^hC[a
capital reserve 资本储备;后备资本 [6mK<A,/
capital revenue 资本收益;非经常收入 rueaP
capital spending 资本开支;资本支出;非经常开支 "{D/a7]lC
capital stock 股本 JL87a^ro
capital stock subscription 认缴股本;认购股本 WkA47+DsV
capital subsidy 建设津贴;基本建设津贴 (t@)`N{
capital subvention 非经常资助金 wz:e\ !
capital sum 资本额 d5gwc5X
capital tax 资本税 NzQvciJ@"
capital transfer tax 资本转移税 }?Y -I>
w
capital turnover 资本周转率 EZB0qZIp
capital value 资本价值 ~&)\8@2
capital works project 基本工程项目 Opu*i
Capital Works Reserve Fund 基本工程储备基金 M,H8ZO:R
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 _r3Y$^!U
capitalization 资本化;资本总额 2v ~8fr4
capitalization of interest 利息化作本金 ,nteIR'??
capitalized interest 化作本金的利息 u?72]?SM
capitalized loan 转作资本的贷款 K _VIk'RB
capitalized value 资本还原值;资本化价值 ^R@)CIQ
capitation grant 按人计算的补助金 5 [~HL_u;,
captive insurance business 专属自保保险业务 (]'wQ4iQ
car insurance 汽车保险 tB>!1}v
Caribbean Development Bank 加勒比开发银行 z]8Mv(eL
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] s|<n7 =J
意大利嘉利堡银行 Q;3`T7
cartel 同业联盟;卡特尔 )m7%cyfC
cartelized rates system 联营式利率制度 x!GDS>
cash 现金;现款 g3kbsi7_:
cash accounting system 现金会计制度 Gpxp8[ {
cash acquisition 以现金投资所得的资产 U!|)M
cash allowance 现金津贴 lot`6]
cash assets 现金资产 X2Ak
cash at bank 银行现金;银行存款 Fw&ImRMk
cash balance 现金结余 EX{%CPp7}
cash basis 现金收付制;收付实现制 qA7,txQ:
cash basis accounting 现金收付制会计;收付实现制会计 L%v@|COQ3
cash bonus 现金红利 o4FHR+u<M
cash book 现金出纳帐;现金簿 F!#)l*OX;
cash client 现金客户 im&N&A
cash commission rebate 现金回佣 A Qjv?
4)T
cash compensation 现金补偿 R5=J :o
cash contribution 现金承担额;现金分担额 yP$esDP
cash cost 直接费用;现金成本 (9%?ik
cash coupon 现金礼券 =_k
cash credit 现金信贷 8wkhbD|;
cash deficit 现金赤字 r[Pp[g-J
cash deposit and withdrawal 现金收支 3\m!
cash disbursement journal 现金支出日记簿 Lld45Bayb
cash disbursement slip 现金支出传票;现金支出单 ~>>_`;B
cash flow 现金流量;银根 9)tb=
cash flow lending 流动现金放款;无抵押融资 _\+]/rY9o
cash flow statement 现金流量表;现金流动表 UiV#w#&P
cash flow surplus 现金流量盈余 KU$,{Sn6@
cash in hand 库存现金;手头现金 3<XuJ1V&
cash in till 备用现金 "7%jv[
cash in transit 运送中现金;在运现金 BT[|f[1
cash input 投入现金 s&nat4{B
cash input figure 现金投入数字 D@uVb4uK
cash limit 现金支出限额;现金限额 :(US um
cash margin 现金保证金 WZ?>F
cash market 现货市场;现金交易市场 }TMO>eB'
cash offer 现金要约;现金补偿额 N@PwC(
cash payment 现金付款;现金支付 p}pRf@(`\
cash position 现金头寸 .S,E=
cash price 现金价格 ,4"N7_!7
cash receipts journal 现金收入日记簿 ^?Xs!kJP
cash receiving slip 现金收入传票;现金收入单 bxh-#x
&
cash settlement 现金结算 <1I4JPh>x
cash surplus 现金盈余 f{VV U/$
cash with order 订货付现;凭票即付 IWv5UmjN
cashier's order 银行本票 ddN(L`nd
cashier's order outstanding 未承兑的银行本票 VCc=dME
cash-limited subhead 有现金支出限额的分目 ^9,^BHlC0
cash-sweep 现金彩票活动 =A,B'n\R
casual client “散客”;“散户” `G!HGzVx;j
CCASS Depository 中央结算系统证券存管处 4$VDJ
CCIC Finance Limited 中芝兴业财务有限公司 5OWyxO3{
cedant 分出者 ++b[>};
ceding company 分出公司 k vZ w4Pk
ceding insurer 分出保险人 >U*p[ FGW
ceiling 上限 5;KJ0N*-
ceiling price 最高限价 eV}" L:bgJ
central bank 中央银行 ZbT$f^o}M]
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 *yT>
central banking 中央银行业务 h'em?fN(
central banking function 中央银行职能 ')q4d0B`"
Central Clearing and Custodian System 中央结算及托管系统 JqO1 a?H
Central Clearing and Depository System 中央结算及存管系统 I;JV-jDM
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 i;{lY1
central clearing house 中央结算所 '/qy_7O
central clearing system 中央结算制度;集体交收系统 d%k7n+ICQ4
central custody system 中央托管系统 \}h
central depository 中央存管处 L<=Dl
central depository system 中央证券存管制度 A3tv'-e9
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 0#TL$?=|
central rate 中央汇率;中心汇率 sTP\}
Central Registration Hong Kong Limited 香港中央证券登记有限公司
8?LT*>!
Central Tender Board 中央投标委员会 2Pm}wD^`
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 TsT5BC63
centralized budgetary and payments system 集中预算及支付制度 1LS1 ZY
centred 12-month moving average 十二个月定位移动平均数 f$^wu~
certificate of approval 批准证明书 h%F.h![*
certificate of beneficial entitlement to property 资产权益证书 9l~D}5e7
certificate of compliance 合格证明书;合约完成证明书 6HBDs:
certificate of deposit [CD] 存款证 1A'eH:$
certificate of exemption from estate duty 豁免遗产税证明书 g(i6Uj~)
certificate of incorporation 公司注册证书;法团注册证书 g|uyQhsg
certificate of incorporation of registered trustees 注册受托人法团证书
!D['}%
certificate of indebtedness [CI] 负债证明书 #%QHb,lhl
certificate of insurance 保险证书 G?@W;o)
certificate of interest 权益证明书;息票 \k=dqWBr7
certificate of means 资产证明书 W2rd[W
certificate of participation 参与证明书 LQ k^l`
certificate of payment of profits tax 缴付利得税证明书 LTS{[(%
certificate of preference 特惠税证 Q(-&}cY
certificate of rateable value 应课差饷租值证明书 D*2*FDGI
certificate of registration 登记证书;注册证明书 s i2@k
certificate of satisfaction 清偿证明书 3);P!W4>
certificate of transfer 转让证明书 Mrgj*|
certificate to bearer 不记名证明书 D|(\5]:R
certification 核证 P^"RH&ZQJ
certification fee 核证费 '|=Pw
certified cheque 经银行证明可兑现的支票 OR6vA5J
certified public accountant [CPA] 执业会计师 :z P:4NW
certified statement 经证明的报表 ^BLO}9A{P
cessation of business 停业 1_S]t[?I/
cession 分保 nZnqXclzxn
C.F. Finance Company Limited 浙一财务有限公司 TO89;O
chance 机会;中彩机会 \{ | GK
Chang Hwa Commercial Bank, Ltd. 彰化商业银行
0<v5_pB
change of domicile 迁册 PP$2s]{
change to estimates 修订预算 .n8O 3V
change to the approved estimates of expenditure 核准开支预算的变动 +&)/dHbL`]
charge 费用;押记;抵押 #z >I =gl
charge number 税单号码 Pl/Xh03E
charge on assets 资产的征税 /7"V~c6
charge upon general revenue 从政府一般收入中拨款支付 VsSAb%
chargeable 可予征收;应课税的 v#{Nh8n
chargeable agreement for sale 可予征收印花税的买卖协议 U -OD
chargeable income 应课税入息 -V;Y4,:c
chargeable normal trading receipt 应课税的一般营业收入 ox`Zs2-a
chargeable profit 应课税利润 ppn 8
chargeable to tax 应课税 Wap4:wT
charged to... 记入……帐目 {.k IC@^O
chargee 承押记人 hfI=9x/
charge-holder 受押人 zZPWE"u}
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 Q/3*65
charging order 押记令 5B|.cOE
chargor's right 押记人的权利 s"#N;
charitable donation 慈善捐款 4vi?9MPz
charitable trust 慈善信托 %dnpO|L
charity property 慈善财产 r
ezp7
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 &&l
ZUR,`
charter 章程;特许权 *cM=>3ws/
charter of incorporation 成立章程 uQH]
chartered accountant 特许会计师 0J/yd
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 _!zc <&~I
Chartered Institute of Public Finance and Accountancy [United Kingdom] +`wr{kB$~
特许公共财政及会计学会〔英国〕 UfPB-EFl$D
charterer 承租人 7/a7p(
Chase Manhattan Asia Limited 美国大通亚洲有限公司 >b"@{MZ@t
Chase Manhattan Bank 美国大通银行 ,N:^4A
chattels 实产 ,w6?Ap
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 X@[5nyILf
Che Hsing Finance Company Limited 浙兴财务有限公司 Czw]5
check-and-balance system 制约平衡制度 :'%|LBc0
Chekiang First Bank Limited 浙江第一银行 sE&nEc
cheque 支票 #2i$:c~
Chiao Yue Finance Company Limited 侨裕财务有限公司 lz>00B<Z
Chiba Bank, Ltd. 千叶银行 Bj4c_YBte
Chicago Board of Options Exchange 芝加哥期权交易所 vkJyD/;=
Chicago Board of Trade 芝加哥交易所 `:7r5}(^
Chicago Mercantile Exchange 芝加哥商品交易所 W=A0+t%XC
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 Tv7W)?3h
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 5@1h^wv
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 *JX$5bZsI
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 &Qda|
child allowance 子女免税额 NLpKh1g
China & South Sea Bank Limited 中南银行 SaGI4O_\s
China Affairs Committee [Hong Kong Futures Exchange Limited] } 'xGip@W
中国事务委员会〔香港期货交易所有限公司〕 $/
"+t.ir3
China concept stock 中国概念股 @bTm.3
China Construction Bank 中国建设银行 Pq<43:*?
China Development Division [Stock Exchange of Hong Kong Limited] 9~j"6wS
中国发展科〔香港联合交易所有限公司〕 i_m&qy<v
China Economic News 《中国经济新闻》 V0m1>{
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 wuY-f4
China State Bank Limited 国华商业银行 :_i1gY)
Chinatrust Commercial Bank, Limited 中国信托商业银行 5P #._Em
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 T_2'=7
Chinese Bankers Club, Hong Kong 香港银行华员会 3(J>aQZuI
Chinese Banks' Association 香港华商银行公会 vcy1itY
Chinese Gold and Silver Exchange Society 金银业贸易场 5!9y nIC+>
Chinese New Year bonus 年奖;年终花红 MHWc~@R
chit fund 银会 OQ2G2>p
Chiyu Banking Corporation Limited 集友银行有限公司 gNxv.6Pp=
Chiyu Finance Company Limited 集友财务有限公司 >CKa?N;
Cho Hung Finance Limited 朝兴金融有限公司 5K9W5hA:D
choses in action 无形动产;据法权产 (9( xJ)
chronological book 序时帐簿 %P1zb7:8
Chubu Securities Finance Company 中部证券金融公司 f5bX,e)!
Chung Khiaw Bank Limited 崇侨银行 Y<POdbg
Chung Nan Finance Company Limited 中南财务有限公司 :|k!hG
Chuo Trust & Banking Co., Ltd. 中央信托银行 hoBFC1
Chuo Trust Asia Limited 中央信托亚洲有限公司 l+6@,TY1U
Citibank, N.A. 万国宝通银行 4J,6cOuW4
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 `2U,#nZ 4
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 V9<E`C
Citicorp International Limited 万国宝通国际有限公司 chD7^&5]
civil debt 民事债项 bny@AP(CY+
Civil Service Pension Reserve Fund 公务员退休金储备基金 rkS'OC
claim 申索;索偿;债权 +Q_xY>ej
claim equalization fund 申索平衡基金 +e>G V61
claim for refund of property tax 申请发还物业税 >h2qam
claim of debt 债权申索 bZWR.</
claim on bank 对银行的债权 YdvXp/P:|
claim to dividend 摊还债款申索 X)]>E]X
claimant 申索人;索偿人 !V #*(_+n
claims statistics 申索统计数字 ?xKiN5q"6
class of insurance business 保险业务类别 O<!^^7/h0
class of property 财产类别 R-n%3oh
claw-back 递减率 7>7n|N
clearance cost 清拆成本 g- #eMQ%J
clearing 结算;票据交换;清算 QP<P,Bi~
clearing account 结算帐户 moVf(7
clearing and settlement system 结算和交收系统 #|769=1
clearing balance 结算差额 ZHA&gdK@
clearing bank 结算银行 3<FqK \P
clearing cheque 交换支票 H"pYj
clearing house 结算所;票据交换所 r{yIF~k@
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 "o;%em*Bc
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 ,agkV)H
clearing member 结算会员 Jt8M;Yk
Clearing Members' Fund 结算会员基金 P
>0S ZP
clearing participant 结算参与者 .-s!} P"
clearing rebate 结算费用的回佣 Jp)PKS
![
Clearing Rules [SEHK Options Clearing House Limited] A+Je?3/.
《结算规则》〔联交所期权结算所有限公司〕 {3vm]
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 ,9=P=JH
Clerk to the Board of Review 税务上诉委员会书记 [uie]*^
client 客户;委托人;当事人 3S^Qo9S
client agreement 客户协议 c?xeBC1-
client confidentiality 客户保密的责任 P'_ aNU
client money 客户款项 k]& I(VQ"
client statement 客户结单
v/KTEM
clients fund 客户资金 cP/( h
close 结算;收市;收盘 uTbMp~cYB
close a position 平仓;轧平头寸 R'K /\
close company 股份不公开的公司 e!i.u'z
close higher 收市时价位较高 Qw%0<~<
close lower 收市时价位较低 Grd9yLF
close mixed 收市时荣辱互见 jq/{|<0
close of exchange 交易所停市 d9
8pv%
close of financial year 财政年度终结 wL0"1Ya
close out 平仓 Q"xDRQA
close out a long position 平长仓 q|D*H9[ke
close out a short position 平空仓 &E
k\
close steady 收市时价格稳定 /s:akLBaD
close the gap 弥补差距 5o(=?dXm4
closed position 平仓 1^;&?E
closed-end investment corporation 股份固定的投资公司 )^^}!U#|e
close-out price 抛售价格 H~*[v"
closing account 决算帐户 Q([g1?F9*
closing balance 期终结余;收市结余 V|0UwS\n
closing price 收市价;收盘价 pk=z<OTb
closing quotation 收市价;收市行情 R?%|RCht1
closing rate 收市汇价;收盘汇率 0Zl1(;hx@
closing transaction 平仓交易 eP3 itrH(
clothing levy 成衣税 U`'w{~"D%
club deposit 零存整付存款 @1[LD[<
Code of Aid 《资助则例》 [c6_6q As
Code of Banking Practice 《银行营运守则》 aR;Q^YJ+a
Code of Best Practice [Stock Exchange of Hong Kong Limited] Ki@8
《最佳应用守则》〔香港联合交易所有限公司〕 t!Av[K
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〕 8c$IsvJg
Code of Conduct for Persons Registered with the Securities and Futures Commission %nc+VL4
《证券及期货事务监察委员会注册人操守准则》 ` }Hnj*
code of practice 实务守则;经营守则;执业守则 CUw
9aH
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 kp;MNRc
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 PwNLJj+%
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 -XY]WWlq
Code on Pooled Retirement Funds 《集资退休基金守则》 bmddh2
Code on Share Repurchases [Share Repurchase Code] !8s:3]
《公司购回本身股份守则》〔《股份购回守则》〕 p-/x Md
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 uTJ?@^nq
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 %F/tbXy{
co-debtor 共同债务人 @o^sp|k !
co-financing scheme 共同融资计划 ;NPb
cognizance 证明令 h~miP7,c<u
coin 硬币 $a.u05
coin replacement programme 硬币取缔计划 d6.}.*7Whc
coin set 套装硬币 b!a
%YLL
coinage 硬币 (pYYkR"
Coinage Security Fund 硬币发行基金 Lk.h.ST
cold call 主动与准客户接触 crn k|o
collapse in prices 价格下泻;价格下挫;价格暴跌 [7\>"v6
collateral 抵押品 wO!u!I
collateral bond 担保债券 +1@AGJU3
collateral loan 抵押贷款 JO1
,TtA
collateral security 附属抵押品 (9GbG"
collection 征收;收取 pm]fQuq
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 lbkLyp2
collection of betting duty 收取博彩税 5(J^N
Collection Office [Inland Revenue Department] 收税处〔税务局〕 K]"Kf{bx
collective consumption 集体消费 Y@} FL;3
Collector 收税主任 mJMq{6;
Collector of Rates 差饷征收官 )H+kB<n
Collector of Stamp Revenue 印花税署署长 hC>wFC
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 <t}? $1
combined surplus 合并盈余 T[2}p=<%
combined visible and invisible trade account 有形及无形贸易合并帐目 1xTTJyoq
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 i6>R qP!69
commemoration coin 具纪念性的硬币 _^T}_
commencement of winding-up 清盘开始 GZ3/S|SMP
commerce and industry sub-index 工商分类指数 Q]\j>>
commercial activity 商业活动 #&siHHs \
commercial bank 商业银行 ZvH{wt
Commercial Bank Act of Norway 《挪威商业银行法》 AMTslo
Commercial Banks Law 《商业银行法》 ?}sOG?{
commercial borrowing 商业借款 D# v?gPo4
Commercial Code of Japan 《日本商法》 afm_ Rrg[
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 z5EVG
commercial invoice 商业发票 Qp!J:YV
commercial letter of credit 商业信用证 x!?Z*v@I
commercial loan 商业贷款;商业放款 F]5\YYXO
commercial paper 商业票据 >&hX&,hG
commercial paper market 商业票据市场 0w3b~RJ
commercial registry 商业登记处 ou6j*eSN
commercial return 商业回报 !6E:5=L^
commercial sale 商业销售 Mi74Xl i
commercialization 商品化 ;3UvkN
commercially viable 具商业利益;有利可图 ragSy8M
Commerzbank AG 西德商业银行 FpzP#;
commission 佣金;委员会 xF8 :^'
Commission des Operations de Bourse of France 法国证券事务监察委员会 7;xKy'B\
commission house 佣金行;代办行 _?b;0{93u
commission payable 须付的佣金 Jpx'W
commission rebate 佣金回扣 %6 ]\^
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 7@P656{
Commissioner of Banking 银行监理专员〔银监专员〕 Z| L2oce
Commissioner of Estate Duty 遗产税署署长 mV zu~xym
Commissioner of Inland Revenue 税务局局长 *?N<S$m
Commissioner of Insurance 保险业监理专员 (1 yGg==W.
Commissioner of Rating and Valuation 差饷物业估价署署长 U Um|@
commitment 承担;已承担的开支;承担额;承担项目 \7
Mq $d
commitment fee 承诺费 stXda@y<p
Committee of the Hong Kong Association of Banks 香港银行公会委员会 _8S4Q!
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 |EeBSRAfe
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 M.[wKGX(
Committee on Payment System [Hong Kong Monetary Authority] ITc`]K
支付系统委员会〔香港金融管理局〕 CWvlr nv
Committee on Unit Trusts [Securities and Futures Commission] p1^0{ILx
单位信托委员会〔证券及期货事务监察委员会〕 5)*6V&
Commodities Dealers' Deposit Fund 商品交易商按金基金 6ZEdihBei
Commodities Trading Commission 商品交易事务监察委员会 B^m!t7/,
commodity 商品 ' =}pxyg
commodity classification 商品分类法 GLcd9|H
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 97]4
:Zv
commodity dealer 商品交易商 os_WYQ4>j
commodity exchange 商品交易所 `sxN!Jj?
Commodity Exchange Compensation Fund 商品交易所赔偿基金 s7M}NA 0
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 d<v~=
commodity flow method 商品流动法;商品流通法 /f]/8b g>
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 DO%Pwfkd
commodity futures contract 商品期货合约 0Jg+sUs{
commodity market 商品市场 _XWnS9
commodity tax 商品税 f?5A"-NS
commodity trading adviser 商品交易顾问 .5z&CJDiIi
commodity trading adviser's representative 商品交易顾问代表 '$*[SauAG
commodity trading advisory contract 商品交易顾问合约 -xTKdm
D
commodity warrant 商品期权证 _'lmCj8L
commodity-based investment 以商品为基础的投资 dm 2EH
common fund 共同基金 1=>2uYKR
common property 分权共有财产 94YA2_f;
common share 普通股 L}b'+Wi@
common stock 普通股 Tplg2p%k
Commonwealth Bank of Australia 澳洲联邦银行 kkL(;H:%
Commonwealth Development Corporation 英联邦发展公司 M#T#:wf~
Commonwealth Finance Ministers Conference 英联邦财长会议 D@*|2 4y
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 &~}@u[=ux
Commonwealth income tax 英联邦入息税 n5\}KZh
Commonwealth Preference 英联邦特惠制 jf 8w7T
communal property 公有财产;公有产业 K?JV]^
communication expenses 通讯费用 FXxN>\76.
Community Preference 欧共体特惠制 L,
#Byao
commutation of pension 退休金的折算 ,A?{~?u.
commuted gratuity 折算酬金 B/rzh? b
commuted pension gratuity 经折算的退休酬金 DEcGFRgN~
Companies Act [United Kingdom] 《公司法令》〔英国〕 ^} tuP
Companies Handbook 《上市公司手册》 U(!?d ]en
companies inspector 公司检查员 {F/q{c~]
Companies Liquidation Account 公司清盘帐户 A`g.[7
Companies Ordinance: Information to be Included in a Rights Issue Prospectus -FaaFw:Z;A
《公司条例:供股章程须载有的资料》 cX Ma\#P
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》 ~\3l!zIq
Companies Registration Officer 公司注册主任 qNy-o\;XN
Companies Registry 公司注册处 8,H~4Ce3
Companies Registry Trading Fund 公司注册处营运基金 w7r'SCVh3+
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 X= SG
Company Formation and Enforcement Division [Companies Registry] 8M~u_`6
公司成立及条例执行部〔公司注册处〕 vU7&'ca
company in which the public are substantially interested 由公众拥有相当权益的公司 1S&0
company limited by guarantee 担保有限公司 \UhGGg%
company limited by shares 股份有限公司 X4Lsvvz%@
company register 公司登记册 OFp#<o,p
company registration fee 公司注册费 $8=(I2&TW
company with limited liability 有限法律责任的公司 4':MI|/my_
company's memorandum 公司组织章程 DgVyy&7>
company's reserve 公司储备 k}#@8n|b
comparative advantage 比较优势;比较利益 N7a[B>+`
compensation 补偿金;赔偿 <34 7 C{q
Compensation Committee [Stock Exchange of Hong Kong Limited] aI7Xq3
赔偿委员会〔香港联合交易所有限公司〕 k 5t{
compensation from insurance 保险赔偿 'Z y{mq\
compensation fund 赔偿基金 u!M&;QL
compensation fund levy 赔偿基金征费 b13nE.
compensation rate 补偿率 YN$`y1V
Compensation Review Committee 赔偿检讨委员会 G$|G w
compensation scheme 赔偿计划 X:DMT>5k
compensation trade 补偿贸易 UYH|?Jw!N
compensation value 补偿值 4I
z.fAw
compensatory payment 补偿付款 f^~2^p
1te
competition and pricing strategy 竞争与定价策略 3|jn,?K)N
competitive edge 竞争优势 s
*K:IgJ/
competitive price 具竞争力的价格 ,Io0ZE>`V
competitive tender 竞争性投标 3mybG%39
Compliance Committee [Stock Exchange of Hong Kong Limited] \6U 2-m'
监察委员会〔香港联合交易所有限公司〕 1T:)Zv'
component of expenditure 开支组成部分 ?l(nM+[kSL
Composite Consumer Price Index 综合消费物价指数 z"9aAytd
composite index 综合指数 r.?qEe8VV
composite rating 综合评级 Cy]"
composite return form 综合报税表 a$A2IkD
Composite Securities and Futures Bill 《证券及期货综合条例草案》 xJ$Rs/9C
composite tax return 综合报税表 haN"/C^
composition 组合成分;债务重整协议 7(H?k
composition of earnings 收益组合成分 y)0gJP
L^
compound increase 复合增加率;复合增长率 :J<Owh@
compound interest 复利
8 qn{
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 g~eJ
YS,
comprador note 买办票据 av"Dljc
comprador order 买办付款令票 C-_(13S
comprehensive income tax 综合所得税 F_K
comptroller 审计主任 ShsJ_/C2
compulsory liquidation 强制清盘 PKl]GegP
compulsory winding-up 强制清盘 MK<
computation 计算;计算表 6^WiZ^~
computational procedure 计算方法 iOKr9%9?Z
computer audit programme 电脑审计程序;电脑核数程序 y/z9Ce*>
concentrated position 集中持仓量
xAeZ7. Q&
concentration risk 资金集中风险;集中融资风险 bOi};/f
concept stock 概念股 | h
concession 特许权;宽减措施;优惠 *Rz!i m|
concession contract 特许经营权合约 jQO*oq}
concessionary rate 优惠率 0kkRK*fp}x
concordat 协定;契约;国际监管条约 '9f6ZAnYpQ
condition 条件 7sCR!0
conditional endorsement 附有条件的背书 "0!~g/X`rK
conditional offer 有条件要约 tX+0 GLz
conditional sale agreement 有条件售卖协议 cAYa=}~<
conditions of tender 投标章程 `^?}s-H+
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》 nZ" {y
conduct of business standard 业务操守准则 E {I)LdAqK
Confidentiality Understandings 保密谅解文件 D1oaG0
confirmation letter 确认书 !IfI-Q
confirmation of mail transfer 信汇证明书 F">Nrj-bs
Confirmation of Payment 已缴税证明书 0~Um^q*'3
confirmed letter of credit 保兑信用证 Uf=vs(
confirming bank 保兑银行 Iq^~
confiscation order 没收令 #8P#^v]H
connected transaction 关连交易 1'(_>S5CG
consensus capitalism 共识资本主义 .`:oP&9r
conservative investor 保守投资者 0*/mc9 6
consideration 代价;对价;约因 (xI)"{
consideration issue [listing method] 代价发行〔上市方式〕 Tnzco
consideration other than cash 现金以外的代价 z4 GN8:~x
consignee 收货人;代售人 ,R7=]~<io"
consignment 托运;寄售 n ;Ql=4
consignor 付货人;托运人;寄售人 SD)5?{6<
consolidated account 综合帐目 aS c#&{
consolidated account expenditure 综合帐目开支 7f.4/x^
consolidated balance sheet 综合资产负债表 !%SdTaC{T
consolidated cash deficit 综合现金赤字 )6O\WB|
consolidated cash surplus 综合现金盈余 Oz"@yL}
consolidated enterprises sectorial index 综合企业分类指数 )pkhir06t
consolidated net earnings 综合净收益;综合净盈利 W;xW:
-
consolidated net profit 综合净利润;综合纯利 K0d-MC
consolidated policy 综合保单 0IoXDx
consolidated price 综合价格 2+c>O%L
consolidated profit and loss account 综合损益帐;综合损益表 ]>]#zu$=c
consolidated public sector expenditure 公营部门综合开支 QO1A976o
consolidated revenue account 综合收入帐 C:|q'"F
consolidated shareholders' fund 综合股东资金 pko!{,c
consolidation of shares 股份合并 U08<V:~
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 ~9`^72
consortium company 财团公司 gb!@OZ c
consortium loan 银团贷款 @lb=-oR!~
constant dollar figure 固定币值 w7=D6`
constant market price 固定市价 |r)>bY7
constant price 固定价格
n?<#
{$
constant price series 固定物价计算数列 r'mnkg2,
constant rate 固定比率 1C5kS[!
constituent stock 成分股 !`O_VV`/@
constitution 章程;组织章程 ?3B t;<^
construction output 建造产出量 "w:\@Jwu(
constructive trust 法律构定信托 ($[r>)TG
consultant accountant 顾问会计师 )7Ho n
consultant's fee 顾问费 fl5UY$a2-
Consultation Paper on Proposed Regulation on Share Margin Financing .,d$%lN
《监管股票按贷财务的建议谘询文件》 MA/"UV&M(
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability g%fJyk'
《有关联交所检讨董事资格的程序的谘询文件》 rw=UK`
consumer behaviour 消费者行为 ~vjr;a(B
Consumer Council 消费者委员会 s= GOB"G
consumer credit financing operation 消费者信贷业务 1drqWI~
consumer demand 消费者需求 T}b(
M*E
consumer durables 耐用消费品 KL:6P-3
consumer expenditure 消费开支 e GqvnNv
consumer goods 消费品 *`S)@'@:(
consumer market 消费市场 Up!ZCZ$RC
consumer price 消费物价 + hyWo]nW0
Consumer Price Index [CPI] 消费物价指数 Z CQt1;
Consumer Price Index (A) 甲类消费物价指数 >H=Q$gI
Consumer Price Index (B) 乙类消费物价指数 H8o%H=I%
Consumer Price Index Classification System 消费物价指数分类法 \^;|S
Consumer Price Index Report 《消费物价指数月报》 c9ov;Bw6S
Consumer Price Index series 消费物价指数系列 {g:/BFLr#
consumer price inflation 消费物价上涨 +qSr=Y:+
Consumer Representative Action Fund 消费者集体诉讼基金 YjIED,eRv
consumer sentiment 消费意欲 _/z)&0DO
consumer spending 消费开支;消费支出 ?V\9,BTb)
consumption expenditure 消费开支 D"(3VIglq
consumption pattern 消费模式 Vx7Dl{?{'
consumption product 消费产品 &=6cz$]z
consumption tax 消费税 esC\R4he
contango 交易延期费;延期交割费;期货溢价 nX.s h
contingencies warrant 紧急拨款令;应急支款授权书 W:+2We @
contingency 应急费用;意外开支准备金 n[MIa]dK
contingency allowance 应急准备金 8H%I|fm
contingency sum 应急费用;意外开支准备金 &"H<+>`
contingent assets 或有资产 qqom$H<
contingent debt 或有债权;待确定债务 q$u\
q.
contingent interest 待确定的权益 (-Ct!aW|
contingent liabilities 或有负债 K+\0}qn
contingent profit 或有利润 EB3o8
contingent right 或有的权利 XB!`*vZ/<
continue to hold a deposit 继续持有存款 M5ySs\O4
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 ?C>VB+X}y
continuing rent 连续租金 nGJIjo_I
continuing trustee 留任受托人 /YugQ.>| l
continuous licensing system 长期持牌制度 sh))[V"8
Continuous Net Settlement System [CNS System] 持续净额交收系统 Z564K7IV
contra account 对销帐户 J:-TINeB
contra flow 资金回流 3W0E6H"
contra item 对销项目 3RH#e1Y
contra transfer 对销转拨 '*LN)E>d
contract 合约 <}Wy;!L
contract for difference 差价合约 6<Pg>Bg
contract for service 服务合约 5vh"PlK`s
contract for settlement 平仓合约 O]%m{afM
contract note 成交单据 T~~$=vP9
contract of copartnery 合伙合约 s3E~X
contract of indemnity 弥偿合约 8$jT#\_
contract of insurance 保险合约 3f2Hjk7,d
contract of reinsurance 再保险合约 ;R|#ae@
contract price 合约价格 xdBZ^Q
contracting party 订约人;立约人;缔约国 d
@kLLDP
contractual agreement 合约协议 WoWM
contractual commitment 合约承担 .lF\b A|
contractual joint venture 合约式联营企业 .]ZuG
contractual mutual fund 合约互惠基金 =UKR<@QrK
contractual right 合约权利 Md?bAMnG+}
contractual savings fund 合约储蓄基金 't%%hw-m}
contributed surplus 实缴资本盈余 s$\8)V52
contribution 出资;供款;捐款;分担款项 q~dg
contribution account 供款帐户 2=,Sz1`t
contribution to gross domestic product 在本地生产总值中所占比率
2:5gMt
contribution to investment 出资额 a&c#* 9t{
contribution to pension fund 退休金供款 1 l*(8!_
contributor 供款人;出资人;捐助人 @)'@LF1Z
contributory 分担人 MbF e1U]B
contributory scheme 供款计划 6'*Uo:]
contrived cessation of business 有预谋的停业 ?N?pe}
control 控制权;控制;管制 %iS]+Sa.K
control of a company 公司的控制权;公司控股权 L(n~@gq
control of business 业务的控制权 )~mc1U`b
controlled company 受控制公司 F*].
controller 控制人;控权人;会计长 PXu<4VF
controller of an authorized institution 认可机构控权人 u,,WD
controlling company 控股公司 '=5_u
controlling interest 控制权益;控股权益 =bg&CZVT
controlling officer 管制人员 _xL&sy09t
controlling officer's report 管制人员报告 c%Cae3;
controlling shareholder 控股股东;持有控股权的股东 "XsY~
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》 p'!,F; xX
conventional lending 传统放款;常规放款 9}0Jc(B/x
conversion 兑换;换算;转换〔证券〕 4NR5?s
conversion factor 换算因数 2xdJ(\JWM
conversion of stock 公债的转换 <H@!Xw;
conversion rate 兑换率;换算率;转换价格〔证券〕 W
(c\$2`
convertibility 可兑性;兑换性;自由兑换 X6*y/KGN
convertibility undertaking 兑换保证 YJvT
p~
convertible 可兑换;可换股 C^=gZ
6m
convertible currency 可兑换货币
mFoK76
convertible debenture 可转换债权证 p}|wO&4h
convertible loan stock 可转换股的债权股额 :XZom+>2n
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 >8;%F<o2
conveyance 转易;转易契;财产转让证书 (0m$W<
conveyance of property 财产转让 5
^J8<s@_
conveyance on sale 售卖转易契 9l_?n@
conveyancing fee 业权转易费 ]sP9!hup
conveyancing scale charges 物业转易收费标准 $hp?5KM
cooling-off period 冷静期 UZ3Aq12U}a
co-owner 共同拥有人;分权共有人 d]~1.i
co-partner 共同合伙人 Wc;D{p?Lb
co-partnership 共同合伙 #&c;RPac!6
Copenhagen Stock Exchange 哥本哈根证券交易所 xQ
3u
core capital 核心资本 7{F9b0zwk
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons Q09~vFBg
《适用于注册人的衍生工具场外交易活动的核心运作和财务风险管理机制》 H>X1(sh#}
Core Principles for Effective Banking Supervision [Basle Committee] afq
+;Sh
《有效监管银行业的主要原则》〔巴塞尔委员会〕 _H<OfAO
cornering “夹仓”;轧空;囤积居奇 'wV26Dm
corporate borrower 借款公司;借款机构 ?'m5)Z{
corporate business 公司企业;公司业务 'c(Y")QP
Corporate Communications Department [Stock Exchange of Hong Kong Limited] E?D{/k,zZ
企业传讯部〔香港联合交易所有限公司〕 ']e4!
corporate customer 公司客户 :?6$}GcW
corporate dealer 公司交易商 > BCX%<&
Corporate Finance Division [Securities and Futures Commission] i j;'4GzQL
企业融资部〔证券及期货事务监察委员会〕 k\Tm?^L)
Corporate Finance (D.T.C.) Limited 协联财务有限公司 .h^Ld,Chj
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 IVODR
corporate governance 公司管治 abP?Dj&
corporate income tax 公司所得税 Bin&:%|9?
corporate investment adviser 公司投资顾问 > .~k?_Of
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 5{aQ4H>~tx
corporate plan 公司计划 4GA-dtyV&
corporate practice 执业法团 t1g%o5?;
corporate profits tax 公司利得税 @|A&\a-"J
corporate savings 公司储蓄 m?G+#k;K
corporate service tax 公司服务税 O'U,|A
corporate signature 法团的签名 y s6"Q[B
corporation 法团;公司 cty#@?"e
corporation bond 公司债券 g]JI}O*5
corporation stock 公司股证;地方债券〔英国〕 ~x|Sv4M
corporation tax 公司税 c2:kZxT
correction phase of stock market 股市调整期 v~QZO4['
Correctional Services Industries Suspense Account 惩教工业暂记帐 "z4E|s
corrective affidavit 修正遗产申报誓章 GQxJ (f
correspondent bank 代理银行 0LuY"(LR
Cosmos Finance Limited 宇宙财务有限公司 <_uv!N
cost 成本;费用;价格 F$p,xFH#
cost centre 成本中心 o;/F=Zp
cost competitiveness 成本竞争力 :8T@96]P
cost control 成本控制;成本管理 G=Bj1ss.
cost convention 原值成本法;成本惯例 Y%8QFM
cost effectiveness 成本效益;经济效益 RM$S|y{L
cost efficiency 成本效率 scwlW
b<N
cost element 成本要素 ?IO/zkeXg
cost flow 成本流转 3_-m>J**
cost input 投入资金 B HYEd}M
cost management information system 成本管理资料系统 /uVB[Tk^
cost of an asset 资产成本 &Re