C: t%$>
5G"DgG*<
calendar year figure 历年数字 )aov]Ns
call 催缴通知;认购期权 n
7Mab
call deposit 通知存款;活期存款 V7Z+@e-5
call loan 短期同业拆借;通知贷款 18ApHp
call margin 补仓;追加保证金 |'B-^? ;
call market 短期同业拆放市场 WdEVT,jjh
call money 短期同业拆借;活期贷款 mhZ{}~
call option 认购期权;看涨期权 {k4)f ad\
call price 赎回价格;提前赎回价 $9!2c /
call warrant 认购认股权证;回购认股权证 .v?x>iV
callable share 可收回股份;可兑付股份 \wR $_X&
called up share capital 已催缴股本 WZ\bm$
Canadian Dollar [CAD] 加拿大元 A
dNQS
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 LO8`qq*rq
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 SJg4P4|
cancellation price 取消费 V(hM@ztN
cap 上限 TUw+A6u:p
capital 资本;资金 {O ]^8#v^
Capital Accord 《资本协定》 AI{Tw>hZ
capital account 资本帐;非经常帐 ;m<22@,E&
capital account commitment balance 资本帐承担额结余 d<{>&
Capital Adequacy Directive [CAD] 《资本充足指引》 {t<E*5N]a
capital adequacy ratio [CAR] 资本充足比率 ^O#>LbM"x
capital allowance 资本免税额 M3m!u[6|
capital alteration 资本变更 N~rA /B]T
capital and liabilities ratio 资本负债比率 0!<qfT
a
capital and liquidity requirement 资本与流动资金的规定 TR;" &'#k
capital appreciation 资本增值 N`3q54_$
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〕 }HB>Zb5
capital assets 资本资产 3q'["SS
capital at risk 风险资本 *$K_Tii
capital base 资本基础;资金基础 b.mcP@
capital charges 资本支出;资本费用 87; E#2
capital commitment 资本承担 2a=3->D&
capital contribution certificate 出资证明书 usj:I`>
capital convergence 划一资本充足比率 >Q5et1c
capital cost 资本成本;建设成本;建设费用 -|0nZ
capital cover 资本保证 BbU%p
capital deficit 资本亏绌;资本赤字 b`a4SfbQS
capital divided into shares 资本分成股份 05o)Q &`
capital element 资本因素;资本部分 :G3PdQb^
capital equipment 资本设备 GM_~2Er]
capital expenditure 资本开支;非经常开支 +rAmy
capital expenses 资本费用 -;NGS
)RM
capital financing 筹集资本;以非经常收入支付非经常开支的结算 hkS0 ae
capital flow 资金流量 bTBV:]w
capital formation 资本形成;集资 H7{)"P]{f
capital formation figure 资本组合数字 c`S`.WID
capital fund 资本基金 X:N`x
capital gain 资本增益;资本增值 tu5g> qb
capital gains tax 资本增值税 " pg5w
capital goods 资本财货;资本货物 ~e|RVY,
capital grant 非经常补助金;非经常拨款;建设补助金 9:DT+^BB
capital grant cycle 建设补助金周期 3K;V3pJ].
capital injection 注入资本;注资 O52B
capital input 投入资本 73Zx`00
capital intensity 资本密集度 JWZG)I]r
capital intensive 资本密集 8
5 L<
capital investment 资本投资 GkwdBy+
Capital Investment Fund 资本投资基金 0d>|2QV
capital loss 资本损失 F9ytU> zh
capital maintenance 资本保值;资本保留 %y96]e1
capital market 资本市场;资金市场 {}.M(nPtv;
capital market instrument 资本市场票据 7+!FZo{?
capital money 资本款项 55Pe&V1=
capital money subject to a trust 信托财产资本 P 2-^j)
capital movement 资本流动 Dq07Z^#'
capital nature 资本性质 n["G
ry
capital outlay 资本支出 o >wty3l:
capital portion 资本部分 ]rNM3@bVy
capital profit 资本利润
2:5Go
capital project 基本工程项目;非经常开支项目 ]|m?pt
capital receipt 资本收入 >X@4wP7l
capital redemption 资本赎回 "SMRvi57T
capital redemption business 资本赎回业务 v2Ft=_*G|
capital redemption contract 资本赎回合约 ttP|}|O
capital redemption reserve 资本赎回储备 D02'P{
capital reduction 资本减缩;减资 YCPU84f
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] 83(-/y
股本削减计划〔香港联合交易所有限公司〕 > J.q3
capital repayment 偿还资本 *XUJv&ZN
capital reserve 资本储备;后备资本 ^;8dl.;
capital revenue 资本收益;非经常收入 !n`9V^`
capital spending 资本开支;资本支出;非经常开支 7MbV|gM}
capital stock 股本 %LM2CgH
V
capital stock subscription 认缴股本;认购股本 |*fi!nvk@
capital subsidy 建设津贴;基本建设津贴 H*.v*ro9_
capital subvention 非经常资助金 K#%@4]jO3
capital sum 资本额 =I.uf
capital tax 资本税 =67ab_V
capital transfer tax 资本转移税 EpW89X
capital turnover 资本周转率 YD9|2S!G
capital value 资本价值 "lVbla4b
capital works project 基本工程项目 <lkt'iT=Sz
Capital Works Reserve Fund 基本工程储备基金 A!$;pwn0
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 "cZ ){w
capitalization 资本化;资本总额 *KV^X(/
capitalization of interest 利息化作本金 >sm~te$5
capitalized interest 化作本金的利息 R+*-i+]Q#7
capitalized loan 转作资本的贷款 R@df~
capitalized value 资本还原值;资本化价值 uv|RpIv e:
capitation grant 按人计算的补助金 8l>7=~Egp
captive insurance business 专属自保保险业务 q _INGCJ
car insurance 汽车保险 ~0@uR
Caribbean Development Bank 加勒比开发银行 $x/VO\Z{-
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] A3Xfu$[u
意大利嘉利堡银行 <B
Vx%
cartel 同业联盟;卡特尔 :R'={0Jg
cartelized rates system 联营式利率制度 2^X<n{0N)
cash 现金;现款 \b;z$P\+*
cash accounting system 现金会计制度 qV#,]mX
cash acquisition 以现金投资所得的资产 l NLa:j
cash allowance 现金津贴 Qef5eih
cash assets 现金资产 M7fPaJKL
cash at bank 银行现金;银行存款 IKrojK8-?
cash balance 现金结余 Y1wH_!%b
cash basis 现金收付制;收付实现制 %ONU0xtq k
cash basis accounting 现金收付制会计;收付实现制会计 J4]tT pu"K
cash bonus 现金红利
s?JOGu
cash book 现金出纳帐;现金簿 L9]y~[R:
cash client 现金客户 -5b#w"^w^
cash commission rebate 现金回佣 'u#c_m!9
cash compensation 现金补偿 5oe{i/#di
cash contribution 现金承担额;现金分担额 F2>W{-H+
cash cost 直接费用;现金成本 .~a.mT
cash coupon 现金礼券 < ZG!w^
cash credit 现金信贷 \ nUJ)w
cash deficit 现金赤字 >:bXw#w]
cash deposit and withdrawal 现金收支 TV Zf@U
cash disbursement journal 现金支出日记簿 +<T361eyY
cash disbursement slip 现金支出传票;现金支出单 <CcSChCg
cash flow 现金流量;银根 hRQw]
cash flow lending 流动现金放款;无抵押融资 $ghlrV;:ct
cash flow statement 现金流量表;现金流动表 b:PzqMh{G
cash flow surplus 现金流量盈余 Bun^EJ)
cash in hand 库存现金;手头现金 Xf;_r+;
cash in till 备用现金 mwMc AUD]2
cash in transit 运送中现金;在运现金 ,`ba?O?*G
cash input 投入现金 ?>1wZ
cash input figure 现金投入数字 i'B$Xr
cash limit 现金支出限额;现金限额 Ou_2UT
cash margin 现金保证金 2U`!0~pod
cash market 现货市场;现金交易市场 ^v&"{2
cash offer 现金要约;现金补偿额 F]L96&
cash payment 现金付款;现金支付 ?BX}0RWMh7
cash position 现金头寸 m f\tMik<
cash price 现金价格 nKmf#
cash receipts journal 现金收入日记簿 {t*CSI
cash receiving slip 现金收入传票;现金收入单
6o1[fr
cash settlement 现金结算 Y%!k'\n[2
cash surplus 现金盈余 !S'!oinV
cash with order 订货付现;凭票即付 8{
+KNqz
cashier's order 银行本票 cpm *m"Nk
cashier's order outstanding 未承兑的银行本票 y5j ;Daq
cash-limited subhead 有现金支出限额的分目 ~J0r%P
cash-sweep 现金彩票活动 t~|`RMn"
casual client “散客”;“散户” ?@^gpVK{
CCASS Depository 中央结算系统证券存管处 "H9q%S,FH
CCIC Finance Limited 中芝兴业财务有限公司 k*rG^imX
cedant 分出者 j|>^wB
ceding company 分出公司 .)E1|U[L
ceding insurer 分出保险人 OD~yIV
ceiling 上限 dn&484
ceiling price 最高限价 Eb8~i_B-
central bank 中央银行 1 XpqnyL&
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 3U!
l8N2
central banking 中央银行业务 JkEITuTth
central banking function 中央银行职能 sD9OV6^{?K
Central Clearing and Custodian System 中央结算及托管系统 g^{a;=
Central Clearing and Depository System 中央结算及存管系统 O<J<)_W)
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 l\TL=8u2c
central clearing house 中央结算所 6n\){dkZ~
central clearing system 中央结算制度;集体交收系统 5~OKKSUmT
central custody system 中央托管系统 d/b\:[B@
central depository 中央存管处 `NQ;|!
central depository system 中央证券存管制度 ,E8g~ZUY9
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 ey$H2zmo
central rate 中央汇率;中心汇率 ba)hWtenH
Central Registration Hong Kong Limited 香港中央证券登记有限公司 tqpSir
Central Tender Board 中央投标委员会 u
p]>UX8
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 /A-VT
centralized budgetary and payments system 集中预算及支付制度 8yybZ@
centred 12-month moving average 十二个月定位移动平均数 N+vsQ!Qz
certificate of approval 批准证明书 bduHYs+rq
certificate of beneficial entitlement to property 资产权益证书 xx G>Leml
certificate of compliance 合格证明书;合约完成证明书 "g/UpnH
certificate of deposit [CD] 存款证 a{Y8hR
certificate of exemption from estate duty 豁免遗产税证明书 Rl
(+TE
certificate of incorporation 公司注册证书;法团注册证书 /2cn`dR,
certificate of incorporation of registered trustees 注册受托人法团证书 }%c0EY'
certificate of indebtedness [CI] 负债证明书 &w{z
certificate of insurance 保险证书 "$3~):o
certificate of interest 权益证明书;息票 -,ojZFyRi
certificate of means 资产证明书 {rzQ[_)EC
certificate of participation 参与证明书 39x
4(
certificate of payment of profits tax 缴付利得税证明书 %6x3G
certificate of preference 特惠税证 Knp}88DR^j
certificate of rateable value 应课差饷租值证明书 V"T5<HA9
certificate of registration 登记证书;注册证明书 w6ck wn,
certificate of satisfaction 清偿证明书 4 g8t
certificate of transfer 转让证明书 As??_=>4
certificate to bearer 不记名证明书 W]D+[mpgK
certification 核证 `69xR[f
certification fee 核证费 u~!Pzz3"
certified cheque 经银行证明可兑现的支票 z3M6<.K
certified public accountant [CPA] 执业会计师 ?[.g~DK,
certified statement 经证明的报表 O`_]n
cessation of business 停业 wS [k}
cession 分保 1i#U&
C.F. Finance Company Limited 浙一财务有限公司 M(:_(4~
chance 机会;中彩机会 AgWG4C=
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 A{wk$`vH
change of domicile 迁册 >+%p}l:<\
change to estimates 修订预算 ?{~. }Vn
change to the approved estimates of expenditure 核准开支预算的变动 p3B_NsXVZ
charge 费用;押记;抵押
UoJMOw[
charge number 税单号码 [9Hrpo]tU:
charge on assets 资产的征税 %htbEKWR
charge upon general revenue 从政府一般收入中拨款支付 p+;x&h)[l
chargeable 可予征收;应课税的 b(A;mt#N
chargeable agreement for sale 可予征收印花税的买卖协议 ^oEaE#I
chargeable income 应课税入息 ~g *`E!2
chargeable normal trading receipt 应课税的一般营业收入 /+m7J"Km
chargeable profit 应课税利润 @9g!5dcT
chargeable to tax 应课税 ^t[br6G
charged to... 记入……帐目 R4XcWx*pQ
chargee 承押记人 5 HN,y
charge-holder 受押人 T'7x,8&2|
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 R7Ns5s3X
charging order 押记令 \r}*<CRr6
chargor's right 押记人的权利 ;n b>IL
charitable donation 慈善捐款 GFZx[*+%%z
charitable trust 慈善信托 bQwiJ`B&
charity property 慈善财产 RohD.`D
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 wEEFpn_
charter 章程;特许权 >+S* Wtm5
charter of incorporation 成立章程 % %QAC4
chartered accountant 特许会计师 u]<`y6=&C
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 Jh%k:TrBm
Chartered Institute of Public Finance and Accountancy [United Kingdom] 9QkIMJf0e
特许公共财政及会计学会〔英国〕 $]b&3_O$N8
charterer 承租人 CM+wkU ?,
Chase Manhattan Asia Limited 美国大通亚洲有限公司 J|b:Zo9<f"
Chase Manhattan Bank 美国大通银行 >H?~2O
chattels 实产 tmC9p6%
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 &uJ7[m19z
Che Hsing Finance Company Limited 浙兴财务有限公司 F:-6Htmj
check-and-balance system 制约平衡制度 gC/-7/}
Chekiang First Bank Limited 浙江第一银行 <PQ[N[SU
cheque 支票 Mp^U)S+
Chiao Yue Finance Company Limited 侨裕财务有限公司 yXA]E.K!
Chiba Bank, Ltd. 千叶银行 7@i2Mz/eV
Chicago Board of Options Exchange 芝加哥期权交易所 z|G 39
Chicago Board of Trade 芝加哥交易所 wq3 V&@.
Chicago Mercantile Exchange 芝加哥商品交易所 Pl[WCh
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 7033#@_
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 2@f E!
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 fpvzx{2
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 HltURTbI
child allowance 子女免税额 _Y,d|!B#L
China & South Sea Bank Limited 中南银行 "a>a
"Ei
China Affairs Committee [Hong Kong Futures Exchange Limited] |h%fi-a:
中国事务委员会〔香港期货交易所有限公司〕 f5QJj<@
China concept stock 中国概念股 qbdv
China Construction Bank 中国建设银行 3mM.#2=@>
China Development Division [Stock Exchange of Hong Kong Limited] 7ip(-0
中国发展科〔香港联合交易所有限公司〕 +Pm}_"GU
China Economic News 《中国经济新闻》 |CjE}5Op>
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 [+v}V ,jb
China State Bank Limited 国华商业银行 @y`7csbp
Chinatrust Commercial Bank, Limited 中国信托商业银行 {piZm12q?
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 Fu!sw]6xx
Chinese Bankers Club, Hong Kong 香港银行华员会 D*#r
V
P
Chinese Banks' Association 香港华商银行公会 qbe9 CF'@_
Chinese Gold and Silver Exchange Society 金银业贸易场 jP|(y]!
Chinese New Year bonus 年奖;年终花红 H">
}yD
chit fund 银会 ceqYyVy
Chiyu Banking Corporation Limited 集友银行有限公司 T5di#%: s
Chiyu Finance Company Limited 集友财务有限公司 [-Dl ,P=
Cho Hung Finance Limited 朝兴金融有限公司 tmI2BBv
choses in action 无形动产;据法权产 j8gi/07l
chronological book 序时帐簿 U0W- X9>y
Chubu Securities Finance Company 中部证券金融公司 Bx32pY
Chung Khiaw Bank Limited 崇侨银行
: V#W
y
Chung Nan Finance Company Limited 中南财务有限公司 xN#. Pm~
Chuo Trust & Banking Co., Ltd. 中央信托银行 JRj%d&^}
Chuo Trust Asia Limited 中央信托亚洲有限公司 (PN!k0Y
Citibank, N.A. 万国宝通银行 1JoRP~mMxa
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 =j1rw
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 OVm
$
Citicorp International Limited 万国宝通国际有限公司 Tfl4MDZb
civil debt 民事债项 UN}jpu<h
Civil Service Pension Reserve Fund 公务员退休金储备基金 <ctn_"p Z
claim 申索;索偿;债权 VJeN
m3WNb
claim equalization fund 申索平衡基金 RT)*H>|
claim for refund of property tax 申请发还物业税 :#QYwb~
claim of debt 债权申索 nEM>*;iE
claim on bank 对银行的债权 Y?z@)cL
claim to dividend 摊还债款申索 AhARBgf<
claimant 申索人;索偿人 l&4TfzkY
claims statistics 申索统计数字 0iX;%SPYz
class of insurance business 保险业务类别 rsR0V+(W
class of property 财产类别 "3v[\M3
claw-back 递减率 }I'g@Pw9[
clearance cost 清拆成本 l*]*.?m/5
clearing 结算;票据交换;清算 cFoDR
clearing account 结算帐户 yjVPaEu]aU
clearing and settlement system 结算和交收系统 !RnO{FL
clearing balance 结算差额 )-2o}KU]>
clearing bank 结算银行 5B?>.4R
clearing cheque 交换支票 mlY0G w_e
clearing house 结算所;票据交换所 KFd"JtPg
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 2hRaYX,g
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 F}A@H<?
clearing member 结算会员 3I?? K)Yl
Clearing Members' Fund 结算会员基金 H85HL-{
clearing participant 结算参与者 $@t-Oor;
clearing rebate 结算费用的回佣 S"UFT-N
Clearing Rules [SEHK Options Clearing House Limited] /}Y>_87
《结算规则》〔联交所期权结算所有限公司〕 z.:{
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 6v0^'}
Clerk to the Board of Review 税务上诉委员会书记 F+_4Q
client 客户;委托人;当事人 Nf>1`eP
client agreement 客户协议 SQ)$>3>C
client confidentiality 客户保密的责任 s&p*.I]@>
client money 客户款项 a2*WZc`
client statement 客户结单 uRQm.8b
clients fund 客户资金 A?3hNvfx
close 结算;收市;收盘 X|H%jdta
close a position 平仓;轧平头寸 9/RbfV[)
close company 股份不公开的公司 glh2CRUj
close higher 收市时价位较高 I;L$Nf{v
close lower 收市时价位较低 4em7PmT
close mixed 收市时荣辱互见 sf]y\_zU
close of exchange 交易所停市 TdP_L/>|J
close of financial year 财政年度终结 O9]j$,i
close out 平仓 Zbxd,|<|
close out a long position 平长仓 rB}UFS)
close out a short position 平空仓
= Ow}MX
close steady 收市时价格稳定 ~ @Ib:M
close the gap 弥补差距 9tXLC|yl?
closed position 平仓 LGPy>,!
closed-end investment corporation 股份固定的投资公司 d5]9FIj
close-out price 抛售价格 q,2]]K7y
closing account 决算帐户 fSl+;|Kn
closing balance 期终结余;收市结余 X4&{/;$
closing price 收市价;收盘价 tOwwgf
closing quotation 收市价;收市行情 -c%GlpZw
closing rate 收市汇价;收盘汇率 ^DVr>u
closing transaction 平仓交易 o)cd!,h
clothing levy 成衣税 }+QgRGQ
club deposit 零存整付存款 hyL3fkMJ,
Code of Aid 《资助则例》 NDU,9A.P
Code of Banking Practice 《银行营运守则》 X^?<, Y)1.
Code of Best Practice [Stock Exchange of Hong Kong Limited] *4r
1g+0
《最佳应用守则》〔香港联合交易所有限公司〕 ' 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〕 [Zl
Code of Conduct for Persons Registered with the Securities and Futures Commission 09 eS&J<R
《证券及期货事务监察委员会注册人操守准则》 oGly|L>
code of practice 实务守则;经营守则;执业守则 8=T;R&U^M
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 ! k||-Q&
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 8N!E`{W
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 ss% ahs
Code on Pooled Retirement Funds 《集资退休基金守则》 S3:Pjz}t
Code on Share Repurchases [Share Repurchase Code] -Uq I=#
《公司购回本身股份守则》〔《股份购回守则》〕 [sTr#9Z
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 P
5m{}@g
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 zVZZdG~8
co-debtor 共同债务人 #DwTm~V0"
co-financing scheme 共同融资计划 %U)/>Z
cognizance 证明令 a
=*(>=
coin 硬币 fg%I?ou
coin replacement programme 硬币取缔计划 oU$Niw9f
coin set 套装硬币 N/TUcG|m\
coinage 硬币 ^T)HRT-k
Coinage Security Fund 硬币发行基金 8}\VlH]
cold call 主动与准客户接触 A0cC)bd&
collapse in prices 价格下泻;价格下挫;价格暴跌 iT%aAVs
collateral 抵押品 _$NFeqLww
collateral bond 担保债券 Iu jly f
collateral loan 抵押贷款 _,=A\C_b@
collateral security 附属抵押品 ,<zGvksk
collection 征收;收取 K\nN2y
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 {%9)l,
collection of betting duty 收取博彩税 {^Vkxf]
Collection Office [Inland Revenue Department] 收税处〔税务局〕 IwKhun
collective consumption 集体消费 1<fS&)^W
Collector 收税主任 =_\5h=`Yx
Collector of Rates 差饷征收官 Nlx7"_R"Q
Collector of Stamp Revenue 印花税署署长 X_ne#ZPl
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 7$<.I#x
combined surplus 合并盈余 6,G1:BV{K
combined visible and invisible trade account 有形及无形贸易合并帐目 CuR\JKdRo
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 F.HD;C-;(
commemoration coin 具纪念性的硬币 ,u#uk7V
commencement of winding-up 清盘开始 A)kx,,[
commerce and industry sub-index 工商分类指数 $]%;u: Sa
commercial activity 商业活动 XpdDIKMmE
commercial bank 商业银行 u01 'f-h
Commercial Bank Act of Norway 《挪威商业银行法》 C$vKRg\o
Commercial Banks Law 《商业银行法》 Sav]Kxq{
commercial borrowing 商业借款 `ky<
*
Commercial Code of Japan 《日本商法》 ^o_2=91
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 81eDN6
M\
commercial invoice 商业发票 jA$g0>
commercial letter of credit 商业信用证 $HF. 02{|
commercial loan 商业贷款;商业放款 S(.AE@U
commercial paper 商业票据 Yc3\NqQM
commercial paper market 商业票据市场 %I9{)'+@x
commercial registry 商业登记处 k<Z^93 S
commercial return 商业回报 upg?
commercial sale 商业销售 kQ7$,K#
commercialization 商品化 nT..+J)
commercially viable 具商业利益;有利可图 "^F#oo%L
Commerzbank AG 西德商业银行 +D[|L1{xb
commission 佣金;委员会 6v(}<2~
Commission des Operations de Bourse of France 法国证券事务监察委员会 .+MJ' bW
commission house 佣金行;代办行 E0!}~Z)
commission payable 须付的佣金 "~(qp_AI
commission rebate 佣金回扣 hEi]-N\X
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 eqU2>bIf
Commissioner of Banking 银行监理专员〔银监专员〕 |iKk'Rta4
Commissioner of Estate Duty 遗产税署署长 L^i=RGx
Commissioner of Inland Revenue 税务局局长 f]`#BE)V
Commissioner of Insurance 保险业监理专员 Ig}G"GR
Commissioner of Rating and Valuation 差饷物业估价署署长 Ef{rY|E
commitment 承担;已承担的开支;承担额;承担项目 L^bt-QbhO
commitment fee 承诺费 SNV~;@(h
Committee of the Hong Kong Association of Banks 香港银行公会委员会 fuSfBtLPR#
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 ZQXv-"
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 8^\}\@
Committee on Payment System [Hong Kong Monetary Authority] Zt4g G KG
支付系统委员会〔香港金融管理局〕 eQu%TZ(x-$
Committee on Unit Trusts [Securities and Futures Commission] wwrP7T+d
单位信托委员会〔证券及期货事务监察委员会〕 8@]*X,umc
Commodities Dealers' Deposit Fund 商品交易商按金基金 0D/u`-
Commodities Trading Commission 商品交易事务监察委员会 "X0"=1R~
commodity 商品 F-[zuYGp
commodity classification 商品分类法 M #'br<]
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 C~4_Vc*
commodity dealer 商品交易商 sd9$4k"
commodity exchange 商品交易所 !Ob
Commodity Exchange Compensation Fund 商品交易所赔偿基金 _;(`u!@/{
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 +^ a9i5
commodity flow method 商品流动法;商品流通法 O4RNt,?l
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 oNQ;9&Z,^2
commodity futures contract 商品期货合约 VN[C%C
commodity market 商品市场 5v <>%=
commodity tax 商品税 J!5BH2bg
commodity trading adviser 商品交易顾问 gwhd) .*
commodity trading adviser's representative 商品交易顾问代表 ^ CVhV
commodity trading advisory contract 商品交易顾问合约 N`XJA-DE
commodity warrant 商品期权证 OLh`R]Sd
commodity-based investment 以商品为基础的投资 W9n0Jv
common fund 共同基金 pYZ6-s
common property 分权共有财产 uT'_}cw
common share 普通股 IN=pki|.
common stock 普通股 e9e%8hL
Commonwealth Bank of Australia 澳洲联邦银行 ,<?iL~> %
Commonwealth Development Corporation 英联邦发展公司 3D_Ky Z~M+
Commonwealth Finance Ministers Conference 英联邦财长会议 ~f=~tN)hZ
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 Rs_0xh
Commonwealth income tax 英联邦入息税 NbOeF7cq+
Commonwealth Preference 英联邦特惠制 %pj6[x`@
communal property 公有财产;公有产业 3 i<,#FaL
communication expenses 通讯费用 n][/c_]q
Community Preference 欧共体特惠制 -c-af%xD
commutation of pension 退休金的折算 4w,=6|#
commuted gratuity 折算酬金 .N2yn`
commuted pension gratuity 经折算的退休酬金
aEUC
Companies Act [United Kingdom] 《公司法令》〔英国〕 V.zKjoky@
Companies Handbook 《上市公司手册》 }$M 2XF
companies inspector 公司检查员 ",/3PT
Companies Liquidation Account 公司清盘帐户 C
yg e
Companies Ordinance: Information to be Included in a Rights Issue Prospectus ,M2u (9
《公司条例:供股章程须载有的资料》 dxqVZksg(9
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》 3TUW+#[Gu
Companies Registration Officer 公司注册主任 0dS}pd">k
Companies Registry 公司注册处 9~+A<X]Hd
Companies Registry Trading Fund 公司注册处营运基金 s ^NO(
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 |GuIp8~
Company Formation and Enforcement Division [Companies Registry] is=sV:j:
公司成立及条例执行部〔公司注册处〕 &8'.Gwm}
company in which the public are substantially interested 由公众拥有相当权益的公司 5
o:VixZf
company limited by guarantee 担保有限公司 *M5: \+
company limited by shares 股份有限公司 l;i,V;@t
company register 公司登记册 D'V0b"
company registration fee 公司注册费 iku8T*&uc
company with limited liability 有限法律责任的公司 {\-rZb==F2
company's memorandum 公司组织章程 49f- u
company's reserve 公司储备 {FzL@!||
comparative advantage 比较优势;比较利益 JFaxxW
compensation 补偿金;赔偿 n}==
Compensation Committee [Stock Exchange of Hong Kong Limited] |1^>n,C
赔偿委员会〔香港联合交易所有限公司〕 wX}N===
compensation from insurance 保险赔偿 F#=XJYG1
compensation fund 赔偿基金 5,=Yi$x
compensation fund levy 赔偿基金征费 =4GJYhj
compensation rate 补偿率 "|W .o=R
Compensation Review Committee 赔偿检讨委员会 ?wE@9g A
compensation scheme 赔偿计划 J6x\_]1:*
compensation trade 补偿贸易 $ tf;\R
compensation value 补偿值 ;9r
Z{'i+|
compensatory payment 补偿付款 ,4y'(DA
competition and pricing strategy 竞争与定价策略 xsK{nM6g
competitive edge 竞争优势 xGbr>OqkTX
competitive price 具竞争力的价格 '!`%!Xg
competitive tender 竞争性投标 eeIh }t>[
Compliance Committee [Stock Exchange of Hong Kong Limited] ]2G5ng' @
监察委员会〔香港联合交易所有限公司〕 t}-[^|)7
component of expenditure 开支组成部分 tq=1C=h
Composite Consumer Price Index 综合消费物价指数 EM/NT/
composite index 综合指数 zb9^ii$g
composite rating 综合评级 h"VQFqQy
composite return form 综合报税表 4X7y}F.J
Composite Securities and Futures Bill 《证券及期货综合条例草案》 QFoZv+|
composite tax return 综合报税表 5zJkPki
composition 组合成分;债务重整协议 .d`+#1Ot(
composition of earnings 收益组合成分 >Bp%~8f
compound increase 复合增加率;复合增长率 7}bjJR "
compound interest 复利 $;un$ko6%
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 7SzY0})<U
comprador note 买办票据 o
D;
comprador order 买办付款令票 q0WW^jwQ
comprehensive income tax 综合所得税 FzmCS@yA
comptroller 审计主任 J<DV7zV
compulsory liquidation 强制清盘 |Y3!Lix
compulsory winding-up 强制清盘 O;M_?^'W
computation 计算;计算表 7=XQgbY/
computational procedure 计算方法 zO{$kT\r&
computer audit programme 电脑审计程序;电脑核数程序 ~\dpD
concentrated position 集中持仓量 ~Wu Elns
concentration risk 资金集中风险;集中融资风险 tW5\Ktjno
concept stock 概念股 UwtOlV:G{
concession 特许权;宽减措施;优惠 "M6a_rZ2W
concession contract 特许经营权合约 [i[G" %Q
concessionary rate 优惠率 Gb61X6
concordat 协定;契约;国际监管条约 R7*Jb-;$!
condition 条件 7UHqiA`L
conditional endorsement 附有条件的背书 IyG5Rj2
conditional offer 有条件要约 L*tXy>&b.
conditional sale agreement 有条件售卖协议 nzy =0Ox[
conditions of tender 投标章程 L5T)_iQ5
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》 oT
8
conduct of business standard 业务操守准则 8DTk<5mW~
Confidentiality Understandings 保密谅解文件 yP0P-8
confirmation letter 确认书 )|LX_kyW
confirmation of mail transfer 信汇证明书 OdQ>h$ gZ
Confirmation of Payment 已缴税证明书 4 E3@O
confirmed letter of credit 保兑信用证 ,2JqX>On>Y
confirming bank 保兑银行 N-^\X3X
confiscation order 没收令 ;TSnIC)c
connected transaction 关连交易 3FUZTX]Q1
consensus capitalism 共识资本主义 ]wne2 WXE
conservative investor 保守投资者 X1<)B]y
consideration 代价;对价;约因 Tp`)cdcC[
consideration issue [listing method] 代价发行〔上市方式〕 :&yRvu
consideration other than cash 现金以外的代价 z+" :,#
consignee 收货人;代售人 uW>AH@Pij
consignment 托运;寄售 /p\Ymq
consignor 付货人;托运人;寄售人 '5ky<
consolidated account 综合帐目 ORQGay
consolidated account expenditure 综合帐目开支 lk.Q6saI1
consolidated balance sheet 综合资产负债表 &4*&L.hPM^
consolidated cash deficit 综合现金赤字 t{~"vD9Am
consolidated cash surplus 综合现金盈余 #a#~YSnG
consolidated enterprises sectorial index 综合企业分类指数 n_Um)GI>
consolidated net earnings 综合净收益;综合净盈利 x(}t r27o
consolidated net profit 综合净利润;综合纯利 5[l3]HOO
consolidated policy 综合保单 ^e@c
Ozt
consolidated price 综合价格 H'gPGOd
consolidated profit and loss account 综合损益帐;综合损益表 #PXl*~PrQ/
consolidated public sector expenditure 公营部门综合开支 ""pJO 6bI
consolidated revenue account 综合收入帐 /bCrpcH
consolidated shareholders' fund 综合股东资金 ([f6\Pw\ <
consolidation of shares 股份合并 R2]?9\II
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 @2$PU{dH
consortium company 财团公司 f~Kln^
consortium loan 银团贷款 oeIB1DaI
constant dollar figure 固定币值 7h&xfrSrD
constant market price 固定市价 }QJE9;<e
constant price 固定价格 ,6t0w|@-k
constant price series 固定物价计算数列 d0-}Xl
constant rate 固定比率 PtgUo,P
constituent stock 成分股 Gw+z8^|C&}
constitution 章程;组织章程 ?\vJ8H[bD
construction output 建造产出量 2#+@bk>^{
constructive trust 法律构定信托 )_j.0a
consultant accountant 顾问会计师 G Q8I |E
consultant's fee 顾问费 ][G<CO`k
Consultation Paper on Proposed Regulation on Share Margin Financing I">z#@CT
《监管股票按贷财务的建议谘询文件》 @.0jC=!l
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability ?WAlW,H>
《有关联交所检讨董事资格的程序的谘询文件》 2A`EFk7_X
consumer behaviour 消费者行为
5j]}/Aq
Consumer Council 消费者委员会 8:s3Q`O
consumer credit financing operation 消费者信贷业务 h@W}xT
consumer demand 消费者需求 *39sh[*}
consumer durables 耐用消费品 $wN'mY
consumer expenditure 消费开支 (5yg\3Jvp
consumer goods 消费品 "r"Y9KODm
consumer market 消费市场 }WCz*v1Wq
consumer price 消费物价 ];uvE? 55
Consumer Price Index [CPI] 消费物价指数 -CL7^
Consumer Price Index (A) 甲类消费物价指数 Q;aZpi-E"
Consumer Price Index (B) 乙类消费物价指数 3Ji,n;QLm
Consumer Price Index Classification System 消费物价指数分类法 /u #9M {
Consumer Price Index Report 《消费物价指数月报》 l>qCT
Consumer Price Index series 消费物价指数系列 (b{
{B$O
consumer price inflation 消费物价上涨 <M$hj6.tn
Consumer Representative Action Fund 消费者集体诉讼基金 '|]zBpz
consumer sentiment 消费意欲 ?<nz2 piP,
consumer spending 消费开支;消费支出 QGLm4 Wl9
consumption expenditure 消费开支 pg>P]a{
consumption pattern 消费模式 Np/[MC
consumption product 消费产品 cA/2,i
consumption tax 消费税 F5MWxAS,>
contango 交易延期费;延期交割费;期货溢价 :_e.ch:4
contingencies warrant 紧急拨款令;应急支款授权书 =r_ SMTu
contingency 应急费用;意外开支准备金 :\bttPw5
contingency allowance 应急准备金 ^)fB
"!s
contingency sum 应急费用;意外开支准备金 1%-?e``.
contingent assets 或有资产 ho(Y?'^t3
contingent debt 或有债权;待确定债务 (>8fcQUBb
contingent interest 待确定的权益 xE)pj|
contingent liabilities 或有负债 SA/0Z =
contingent profit 或有利润 +pFz&)?
contingent right 或有的权利 -_314j=`/
continue to hold a deposit 继续持有存款 \4vFEJSh
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 #Kh`ATme
continuing rent 连续租金
V!Joh5=a
continuing trustee 留任受托人 bu hxC5i%
continuous licensing system 长期持牌制度 ~P/G^cV3s
Continuous Net Settlement System [CNS System] 持续净额交收系统 b#y}VY)?
contra account 对销帐户 6g.@I!j E
contra flow 资金回流 []Fy[G.)H
contra item 对销项目 |
'z)RFqj
contra transfer 对销转拨 |BW956fBU
contract 合约 IcIMa
contract for difference 差价合约 3{_+dE"9
contract for service 服务合约 ,2cw9?<
contract for settlement 平仓合约 *Z0}0<
D@Z
contract note 成交单据 !l\pwfXP&%
contract of copartnery 合伙合约 brVT
contract of indemnity 弥偿合约 HwGtLeB"
contract of insurance 保险合约 9rid98~d
contract of reinsurance 再保险合约 {Ise (>V
contract price 合约价格 Q3KBG8
contracting party 订约人;立约人;缔约国 2
43DdIG$
contractual agreement 合约协议 pE`(kD
contractual commitment 合约承担 mb/3
#)
contractual joint venture 合约式联营企业 asJYGqdF
contractual mutual fund 合约互惠基金 z7K?rgH
contractual right 合约权利 \vT8
)\
contractual savings fund 合约储蓄基金 S2NsqHJr
contributed surplus 实缴资本盈余 Wu}Co
contribution 出资;供款;捐款;分担款项 mrbIoN==`
contribution account 供款帐户 givK{Yt<B
contribution to gross domestic product 在本地生产总值中所占比率 F0!r9U((
contribution to investment 出资额 "s*{0'jo
contribution to pension fund 退休金供款 ^*r${Nj
contributor 供款人;出资人;捐助人 %z.G3\s0
contributory 分担人 _m&VdIPO
contributory scheme 供款计划 E`s_Dr}K
contrived cessation of business 有预谋的停业 u)V*o
control 控制权;控制;管制 *dQRs6
control of a company 公司的控制权;公司控股权 yjpjJ
control of business 业务的控制权 oO|^ [b#
controlled company 受控制公司 T-@pTJ !K9
controller 控制人;控权人;会计长 >}I}9y+
controller of an authorized institution 认可机构控权人 ;e{2?}#8&
controlling company 控股公司 @N(jd($E
controlling interest 控制权益;控股权益 >hhd9
controlling officer 管制人员 :.~a[\C@V<
controlling officer's report 管制人员报告 2iGRw4`_a
controlling shareholder 控股股东;持有控股权的股东 _5)#{o<
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》 Brl6r8LGi
conventional lending 传统放款;常规放款 }/LYI
conversion 兑换;换算;转换〔证券〕 MPB6
conversion factor 换算因数 YOY+z\Q
conversion of stock 公债的转换 .$yw;go3
conversion rate 兑换率;换算率;转换价格〔证券〕 UqHO S{\Sz
convertibility 可兑性;兑换性;自由兑换 r:q#l~;^
convertibility undertaking 兑换保证 vBpg6
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convertible 可兑换;可换股 1D`RR/g&
convertible currency 可兑换货币 {,
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convertible debenture 可转换债权证 ~L1O\V
i
convertible loan stock 可转换股的债权股额 2eK\$_b_
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 `%Ghtm *
conveyance 转易;转易契;财产转让证书 1^;h:,e6
conveyance of property 财产转让 {aL$vgYT1
conveyance on sale 售卖转易契 E,|n'
conveyancing fee 业权转易费 HB}gn2.1&
conveyancing scale charges 物业转易收费标准 <8bO1t^*
cooling-off period 冷静期 GKS y|z
co-owner 共同拥有人;分权共有人 o`U\Nhq
co-partner 共同合伙人 )L!R~F
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co-partnership 共同合伙 $P-m6
Copenhagen Stock Exchange 哥本哈根证券交易所 ^ZlV1G;/W@
core capital 核心资本 ;!}SgzSH}
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons :2My|3H\
《适用于注册人的衍生工具场外交易活动的核心运作和财务风险管理机制》 E
oR(/*'
Core Principles for Effective Banking Supervision [Basle Committee] 9H}&Ri%
《有效监管银行业的主要原则》〔巴塞尔委员会〕 >2:S v1T
cornering “夹仓”;轧空;囤积居奇 8?YW i
corporate borrower 借款公司;借款机构 ##@#:B
corporate business 公司企业;公司业务 <f6PULm
Corporate Communications Department [Stock Exchange of Hong Kong Limited] Ib\G{$r
企业传讯部〔香港联合交易所有限公司〕 @e,Zmx
corporate customer 公司客户 xdM#>z`;
corporate dealer 公司交易商 IpJ v\zH7
Corporate Finance Division [Securities and Futures Commission] %MJ7u}
企业融资部〔证券及期货事务监察委员会〕 !S!03|
Corporate Finance (D.T.C.) Limited 协联财务有限公司 ,m?D\Pru
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 [8P2V
corporate governance 公司管治 Q75^7Ga_
corporate income tax 公司所得税 WS/+Yl
corporate investment adviser 公司投资顾问 /vDF<HVzm
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 N)*e^Nfb
corporate plan 公司计划 uq%3;#[0
corporate practice 执业法团 Q$0%~`t
corporate profits tax 公司利得税 /&d`c=nH
corporate savings 公司储蓄 F\R}no5C
corporate service tax 公司服务税 ebe@.ZVSi
corporate signature 法团的签名 0|!<|N<
corporation 法团;公司 .K1E1Z_
corporation bond 公司债券 GKhwn&qCKb
corporation stock 公司股证;地方债券〔英国〕 t)Q@sKT6
corporation tax 公司税 Oc9>F\]_m
correction phase of stock market 股市调整期 TY\"@(Q|G
Correctional Services Industries Suspense Account 惩教工业暂记帐 8@KFln )[
corrective affidavit 修正遗产申报誓章 _0q~s@-
correspondent bank 代理银行 V8$bPVps
Cosmos Finance Limited 宇宙财务有限公司 1GE%5
cost 成本;费用;价格 Ti|++oC/&
cost centre 成本中心 _1> 4Q%
cost competitiveness 成本竞争力 %Dls36F
cost control 成本控制;成本管理 0,$-)SkT
cost convention 原值成本法;成本惯例 <lmJa#
cost effectiveness 成本效益;经济效益 ynbpew aa
cost efficiency 成本效率 ~!-8l&C
cost element 成本要素 ;u};&sm
cost flow 成本流转 M|#5gKXd
cost input 投入资金 *\:_o5o%[T
cost management information system 成本管理资料系统 x<j"DS}S)D
cost of an asset 资产成本 *t M7>
cost of borrowing 借贷成本 -0o6*?[Z
cost of capital 资本成本;资金成本 $:E}Nj]{&
cost of installation 安装费 _#D\*0J
cost of issue 招股费用;发行股份费用 ,V]A63J
cost of living 生活费用 )cKtc
cost of transmitting 传送费用 -Bo~"q
cost overrun 成本超支 \_Kt6=
cost price 成本价格 oUvk2]H
cost price structure 成本价格结构 Rs F3#H
cost to the revenue 政府收入的损失;政府减少的收入 n*i'v tQ8
cost-benefit analysis 成本效益分析 mOgOHb2
cost-benefit study 成本效益研究 #}!>iFBcH
cost-book company 以成本帐原则组成的公司 Wbn[Q2h5
cost-effectiveness analysis 成本效益分析 ZE8/ m")
costing 成本计算;成本计算法 i$JG^6,O
costing and pricing policy 成本及定价政策 [Ql?Y$QB`4
costing exercise 成本计算工作 #A/]Vs$
costing review 成本检讨
Ku/H=
cost-of-living allowance 生活津贴 v*H &