C: BNe>Lk o
5`@yX[G
calendar year figure 历年数字 [kTckZv
call 催缴通知;认购期权 D<:zw/IRE
call deposit 通知存款;活期存款 cY Qm8TR<
call loan 短期同业拆借;通知贷款 Nv|0Z'M
call margin 补仓;追加保证金 u1gD*4+
call market 短期同业拆放市场 ;O|u`fAqT
call money 短期同业拆借;活期贷款 "&{.g1i9
call option 认购期权;看涨期权 n1aOpz6`
call price 赎回价格;提前赎回价 0dQ\Y]b
call warrant 认购认股权证;回购认股权证 tt
CC]
Q
callable share 可收回股份;可兑付股份 cltx(C>
called up share capital 已催缴股本 >3*a&_cI=k
Canadian Dollar [CAD] 加拿大元 Yg}b%u,Q
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 OO'zIC<z
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 24
.'+3
cancellation price 取消费 ?o`:V|<v
cap 上限 _T7XCXEk
capital 资本;资金 Q,Y^9g"B`~
Capital Accord 《资本协定》 u/NcX
capital account 资本帐;非经常帐 6$kh5$[
capital account commitment balance 资本帐承担额结余 XL9-N?(@
Capital Adequacy Directive [CAD] 《资本充足指引》 ^go3F{;4i
capital adequacy ratio [CAR] 资本充足比率 x8x-b>|$&<
capital allowance 资本免税额 [>U2!4=$M
capital alteration 资本变更 2 <@g *
capital and liabilities ratio 资本负债比率 Z$r7Hi
capital and liquidity requirement 资本与流动资金的规定 fW[RCd
capital appreciation 资本增值 @6%7X7m
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 ZD7qw*3+
capital assets 资本资产 4#.Q|vyl]"
capital at risk 风险资本 O<$j}?2
capital base 资本基础;资金基础 mB6%. "
capital charges 资本支出;资本费用 uHRxV"@}[1
capital commitment 资本承担 zD<8.AIGC
capital contribution certificate 出资证明书
t@a&&
capital convergence 划一资本充足比率 Ino]::ZJ/
capital cost 资本成本;建设成本;建设费用 $dWYu"2CD
capital cover 资本保证 =;F7h
@:
capital deficit 资本亏绌;资本赤字 Ra6 }<o
capital divided into shares 资本分成股份 !qHB?]
capital element 资本因素;资本部分 \rO!lvX
capital equipment 资本设备 `I4E':
ZG
capital expenditure 资本开支;非经常开支 ImD&~^-_<
capital expenses 资本费用 ie>mOsz
capital financing 筹集资本;以非经常收入支付非经常开支的结算 ,rF!o_7
capital flow 资金流量 xP;>p|
M
capital formation 资本形成;集资 ?GtI.flV
capital formation figure 资本组合数字 ?<5KLvG v
capital fund 资本基金 :zvAlt'q=
capital gain 资本增益;资本增值 CJwzjH
capital gains tax 资本增值税 PfB9 .f{
capital goods 资本财货;资本货物 O3%#Q3c>3
capital grant 非经常补助金;非经常拨款;建设补助金 tfh`gUV4
capital grant cycle 建设补助金周期 k7L4~W
capital injection 注入资本;注资 pp{GaCi
capital input 投入资本 U!K#g_}
capital intensity 资本密集度
;O5Iu
capital intensive 资本密集 dTlEEgR
capital investment 资本投资 <OJqeUo+*\
Capital Investment Fund 资本投资基金 &&m1_K
capital loss 资本损失 {x[C\vZsi]
capital maintenance 资本保值;资本保留 MZh?MaBz06
capital market 资本市场;资金市场 &p*rEs
capital market instrument 资本市场票据 6D`.v@
capital money 资本款项 h?}S|>9
capital money subject to a trust 信托财产资本 )q\6pO@
capital movement 资本流动 1jAuW~
capital nature 资本性质 Dkh=(+> <
capital outlay 资本支出 \"
m&WFm
capital portion 资本部分 tB4yj_ZF
capital profit 资本利润 tw.z5
capital project 基本工程项目;非经常开支项目 =<zlg~i
capital receipt 资本收入 -/*VR$c
capital redemption 资本赎回 zy8+~\a+Y&
capital redemption business 资本赎回业务 rSm#/)4A
capital redemption contract 资本赎回合约 _J#oAE5]!
capital redemption reserve 资本赎回储备 o]&P0 b
capital reduction 资本减缩;减资 Qw|y%Td8r
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] Goy[P2m
股本削减计划〔香港联合交易所有限公司〕 0dI7{o;<|
capital repayment 偿还资本 FL&Y/5
capital reserve 资本储备;后备资本 ] \!,yiVeU
capital revenue 资本收益;非经常收入 `krVfE;_O
capital spending 资本开支;资本支出;非经常开支 D$rn?@&g
capital stock 股本 : t75iB=
capital stock subscription 认缴股本;认购股本 :<0lC j
capital subsidy 建设津贴;基本建设津贴 n!lE|if
capital subvention 非经常资助金 "T<7j.P?
capital sum 资本额 kE!ky\E
capital tax 资本税 k)y<iHR_o
capital transfer tax 资本转移税 s$0dLEa9
capital turnover 资本周转率 \yLFV9P}EL
capital value 资本价值 ]=/?Ooh
capital works project 基本工程项目 ~XvMiWuo
Capital Works Reserve Fund 基本工程储备基金 A 2\3.3
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 BGOS(
capitalization 资本化;资本总额
J9y}rGO
capitalization of interest 利息化作本金 jYBiC DD
capitalized interest 化作本金的利息 ;vWJOvM2
capitalized loan 转作资本的贷款 -yu$Mm
capitalized value 资本还原值;资本化价值 w_LkS/
capitation grant 按人计算的补助金 )|5mW
captive insurance business 专属自保保险业务 n* .<L
car insurance 汽车保险 m")p]B&i=
Caribbean Development Bank 加勒比开发银行 &g0r#K
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] /len8FRf
意大利嘉利堡银行 - ku8n%u
cartel 同业联盟;卡特尔 nvc(<Ovw
cartelized rates system 联营式利率制度 ou]jm=4[
cash 现金;现款 &Wk:>9]Jrb
cash accounting system 现金会计制度 ORXH<;^0y
cash acquisition 以现金投资所得的资产 pE0@m-p
cash allowance 现金津贴 $?LegX
cash assets 现金资产 ~*~aFf5
cash at bank 银行现金;银行存款 sqRvnCD!
cash balance 现金结余 ^?A>)?Sq
cash basis 现金收付制;收付实现制 4s"x}c">F
cash basis accounting 现金收付制会计;收付实现制会计 [<Mls@?
cash bonus 现金红利 M~Er6Zg
cash book 现金出纳帐;现金簿 i~5'bSqc
cash client 现金客户 GW7+#
cash commission rebate 现金回佣 qzSm]l?z
cash compensation 现金补偿 fj9&J[
cash contribution 现金承担额;现金分担额 ^(BE_<~
cash cost 直接费用;现金成本 1&Mpx!K*T
cash coupon 现金礼券 `dl^)4J
cash credit 现金信贷 Tl?jq]
cash deficit 现金赤字 ]IDhE{
cash deposit and withdrawal 现金收支 ^.*zBrFx
cash disbursement journal 现金支出日记簿 e#WASHZN
cash disbursement slip 现金支出传票;现金支出单 ws
U @hqS
cash flow 现金流量;银根 gnf4H
V~
cash flow lending 流动现金放款;无抵押融资 G1I<B
cash flow statement 现金流量表;现金流动表 8zjJshE/
cash flow surplus 现金流量盈余 (I{+%
cash in hand 库存现金;手头现金 uNqN &7g
cash in till 备用现金 ;D%H}+Z
cash in transit 运送中现金;在运现金 rf!i?vAe
cash input 投入现金 6.|[;>Km
cash input figure 现金投入数字 zOy_qozk
cash limit 现金支出限额;现金限额 20:![/7:!
cash margin 现金保证金 bJynUZ
cash market 现货市场;现金交易市场 ^^YP kh6sS
cash offer 现金要约;现金补偿额 uOh
cash payment 现金付款;现金支付 $wl_
cash position 现金头寸 ITz+O=I4R]
cash price 现金价格 2cZgG^
cash receipts journal 现金收入日记簿 y6H`FFqK
cash receiving slip 现金收入传票;现金收入单 ^5k~7F.
cash settlement 现金结算 fOP3`G^\
cash surplus 现金盈余 UunZ/A$]m
cash with order 订货付现;凭票即付 /8 "rCh|m-
cashier's order 银行本票 hdH3Jb_hl(
cashier's order outstanding 未承兑的银行本票 <EY{goW
cash-limited subhead 有现金支出限额的分目 Q0g^%
cash-sweep 现金彩票活动 :8]y*j
casual client “散客”;“散户” fW=eB'Sl
CCASS Depository 中央结算系统证券存管处 @S&QxE^
CCIC Finance Limited 中芝兴业财务有限公司 :+8qtIytKX
cedant 分出者 [&lH[:Y#
ceding company 分出公司 NuXII-
ceding insurer 分出保险人 \Y6r
!D9
ceiling 上限 .
\8"f]~
ceiling price 最高限价 LYyud
central bank 中央银行 ~CHVU3
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 M5N#xgR
central banking 中央银行业务 &@w0c>Y
central banking function 中央银行职能 gIKQip<
Central Clearing and Custodian System 中央结算及托管系统 mgb+HNH%q\
Central Clearing and Depository System 中央结算及存管系统 E=]|v+#~
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 h&rZR`g
central clearing house 中央结算所 qTGi9OP6/
central clearing system 中央结算制度;集体交收系统 YhP+{Y8t
central custody system 中央托管系统 q RRvZhf
central depository 中央存管处 Ue!yK
central depository system 中央证券存管制度 a.a
,_
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 |3`8$-
central rate 中央汇率;中心汇率 F'T.-lEO_d
Central Registration Hong Kong Limited 香港中央证券登记有限公司 hUEA)c
Central Tender Board 中央投标委员会 =VV><^uzdY
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 !1Ht{cA0
centralized budgetary and payments system 集中预算及支付制度 Q^X}7Z|T
centred 12-month moving average 十二个月定位移动平均数 K87yQOjPv
certificate of approval 批准证明书 YdN]Tqc
certificate of beneficial entitlement to property 资产权益证书 KxWm63"
certificate of compliance 合格证明书;合约完成证明书 SF da?>
certificate of deposit [CD] 存款证 bGxHzzU}
certificate of exemption from estate duty 豁免遗产税证明书 ZX'3qW^D
certificate of incorporation 公司注册证书;法团注册证书 I__a}|T%
certificate of incorporation of registered trustees 注册受托人法团证书 M(n@ytz
certificate of indebtedness [CI] 负债证明书 m>*~tP
certificate of insurance 保险证书 IsDwa qd|
certificate of interest 权益证明书;息票 5<P6PHdY
certificate of means 资产证明书 AHHV\r
certificate of participation 参与证明书 8isQL
certificate of payment of profits tax 缴付利得税证明书 Fh/sD?
certificate of preference 特惠税证 Lyit`j~yH
certificate of rateable value 应课差饷租值证明书 rbl^ aik
certificate of registration 登记证书;注册证明书 gMp' S
certificate of satisfaction 清偿证明书 KN>h*eze
certificate of transfer 转让证明书 p6ryUJc6
certificate to bearer 不记名证明书 RiFUa
$
certification 核证 #$F*.vQSs+
certification fee 核证费 -aV(6i*n
certified cheque 经银行证明可兑现的支票 &y7xL-xP
certified public accountant [CPA] 执业会计师 >*Ej2ex
certified statement 经证明的报表 3eB)X2~
cessation of business 停业 >]uu?!PU
cession 分保 hD4>mpk
C.F. Finance Company Limited 浙一财务有限公司 }Kn
l
chance 机会;中彩机会 M+b?qw
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 |*Oi:)qt
change of domicile 迁册 +O.qYX
change to estimates 修订预算 M27H{}v
change to the approved estimates of expenditure 核准开支预算的变动 {|B[[W\TN
charge 费用;押记;抵押 |dDKO
charge number 税单号码 ZB}A^X
charge on assets 资产的征税 f>|<5zm#<
charge upon general revenue 从政府一般收入中拨款支付 >]o>iOz;]
chargeable 可予征收;应课税的 UcH#J &r
chargeable agreement for sale 可予征收印花税的买卖协议 5"X@<;H%
chargeable income 应课税入息 {R_ <m$
chargeable normal trading receipt 应课税的一般营业收入 y~su1wUp
chargeable profit 应课税利润 4YR{
*
chargeable to tax 应课税 EY:H\4)
charged to... 记入……帐目 A;dD'Kgl
chargee 承押记人 FZIC|uz
charge-holder 受押人 Zxozhmg
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 ) .KMZ]
charging order 押记令 sZ;Gb^{Z
chargor's right 押记人的权利 PB!XApTb
charitable donation 慈善捐款 B<HN$/
charitable trust 慈善信托 CGkx_E]
charity property 慈善财产 sZEa8
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 6As%<g=
charter 章程;特许权 Eggu-i(rD
charter of incorporation 成立章程 $15H_X*!
chartered accountant 特许会计师 Nwe-7/Q
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 L./c#b!{
Chartered Institute of Public Finance and Accountancy [United Kingdom] <XtE|LG
特许公共财政及会计学会〔英国〕 s|`wi}"x
charterer 承租人 s`0IyQXVU
Chase Manhattan Asia Limited 美国大通亚洲有限公司 zqBzataR:
Chase Manhattan Bank 美国大通银行 WtaOf_
chattels 实产 Y*\N{6$2
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 #dD0vYT&od
Che Hsing Finance Company Limited 浙兴财务有限公司 ~sPXkLqK
check-and-balance system 制约平衡制度 &fl RrJ
Chekiang First Bank Limited 浙江第一银行 5 jUy[w @
cheque 支票 y)a)VvU":
Chiao Yue Finance Company Limited 侨裕财务有限公司 {cb<9Fii
Chiba Bank, Ltd. 千叶银行 #Sx
Chicago Board of Options Exchange 芝加哥期权交易所 O:GAS [O`
Chicago Board of Trade 芝加哥交易所 V|[NL4
Chicago Mercantile Exchange 芝加哥商品交易所 MLg{Y?@
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 z[myf]@
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 TbN{ex*
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 k7;i^$@c
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 SM2N3"\
child allowance 子女免税额 !pkIaCxs
China & South Sea Bank Limited 中南银行 <;O^3_'
China Affairs Committee [Hong Kong Futures Exchange Limited] "v(pluN|
中国事务委员会〔香港期货交易所有限公司〕 RA;/ ?l
China concept stock 中国概念股 Li"+`
China Construction Bank 中国建设银行 k_ywwkG9lU
China Development Division [Stock Exchange of Hong Kong Limited] h/5S2EB0!O
中国发展科〔香港联合交易所有限公司〕 9 wbQ$>G9
China Economic News 《中国经济新闻》 &[_@f#
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 odC"#Rb
China State Bank Limited 国华商业银行 &q9=0So4\
Chinatrust Commercial Bank, Limited 中国信托商业银行 }f14# y;
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 q\|RI;W
Chinese Bankers Club, Hong Kong 香港银行华员会 0a^bAEP
Chinese Banks' Association 香港华商银行公会 k0#s{<I]E
Chinese Gold and Silver Exchange Society 金银业贸易场 %KkC1.yu<
Chinese New Year bonus 年奖;年终花红 zy nX9t
chit fund 银会 Y_n3O@,
Chiyu Banking Corporation Limited 集友银行有限公司 rpDBKo
Chiyu Finance Company Limited 集友财务有限公司 EP>Lh7E9n
Cho Hung Finance Limited 朝兴金融有限公司 _cj=}!I
choses in action 无形动产;据法权产 #D|%r-:"
chronological book 序时帐簿 /3K)$Er
Chubu Securities Finance Company 中部证券金融公司 )S 4RR2Q>
Chung Khiaw Bank Limited 崇侨银行 M\
Chung Nan Finance Company Limited 中南财务有限公司 ,(zV~-:9
Chuo Trust & Banking Co., Ltd. 中央信托银行 ZfH>UHft
Chuo Trust Asia Limited 中央信托亚洲有限公司 *w O~RnP
Citibank, N.A. 万国宝通银行 $u'"C|>8
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 hf0(!C*
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 9H/R@i[E
Citicorp International Limited 万国宝通国际有限公司 T*PEUq
civil debt 民事债项 g,!.`[e'ex
Civil Service Pension Reserve Fund 公务员退休金储备基金 sQkijo.
claim 申索;索偿;债权 *PV"&cx
claim equalization fund 申索平衡基金 H!u8+
claim for refund of property tax 申请发还物业税 ,Xfu?Yan
claim of debt 债权申索 unew
XHA
claim on bank 对银行的债权 ~;H,cPvrEg
claim to dividend 摊还债款申索 $fT5Vc]B4
claimant 申索人;索偿人 f!R7v|jP
claims statistics 申索统计数字 KV|D]}
class of insurance business 保险业务类别 +Ln^<!P
class of property 财产类别 v;9(FLtL
claw-back 递减率 'TH[Db'`I
clearance cost 清拆成本 *jWh4F,
clearing 结算;票据交换;清算 @KU;'th
clearing account 结算帐户 &Tuj`DL
clearing and settlement system 结算和交收系统 :{iH(ae;
clearing balance 结算差额 a^@.C5
clearing bank 结算银行 d=%NFCIV
clearing cheque 交换支票 1/w8'Kf'u
clearing house 结算所;票据交换所 fW+"Kuw
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 ej&.tNvq
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 tP*Kt'4W
clearing member 结算会员 N\B&|;-V
Clearing Members' Fund 结算会员基金 rf4f'cUa
clearing participant 结算参与者 8tQL$CbO
clearing rebate 结算费用的回佣 Ui
(nMEon
Clearing Rules [SEHK Options Clearing House Limited] aK;OzB)
《结算规则》〔联交所期权结算所有限公司〕 G~(\N?2
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 iz^uj
Clerk to the Board of Review 税务上诉委员会书记 y$]<m+1
client 客户;委托人;当事人 "``>ii
client agreement 客户协议 d4 \
client confidentiality 客户保密的责任 UCfouQ Cj
client money 客户款项 eS@j? Y0y
client statement 客户结单 hx9t{Zi
clients fund 客户资金 *->*p35
close 结算;收市;收盘 oo &|(+"O_
close a position 平仓;轧平头寸 0Atha>w^o~
close company 股份不公开的公司 ?2~fvMWu
close higher 收市时价位较高 .x,y[/[[)
close lower 收市时价位较低 k]9v${Ke
close mixed 收市时荣辱互见 #1oyRD-
close of exchange 交易所停市
$I }k>F
close of financial year 财政年度终结 1'"TO5
close out 平仓 NANgV~Y&
close out a long position 平长仓 tzV^.QWm
close out a short position 平空仓 N- :.z]j#_
close steady 收市时价格稳定 38l 8n.
close the gap 弥补差距 $Cx ?%X^b
closed position 平仓 /@QPJ~%8Ud
closed-end investment corporation 股份固定的投资公司 pW4$$2S?9
close-out price 抛售价格 @[. 0,
closing account 决算帐户 e'0BP,\f_}
closing balance 期终结余;收市结余 S@Q4fmH
closing price 收市价;收盘价 7/b\NLeJ'
closing quotation 收市价;收市行情 GW;O35
m
closing rate 收市汇价;收盘汇率 urK~]68
closing transaction 平仓交易 {q1u[T&r
clothing levy 成衣税 Hx#1TqC/
club deposit 零存整付存款 !
n13B
Code of Aid 《资助则例》 zSo(+ D
&[
Code of Banking Practice 《银行营运守则》 S";c7s
Code of Best Practice [Stock Exchange of Hong Kong Limited] r"xs?P&/$
《最佳应用守则》〔香港联合交易所有限公司〕 KIXp+Z
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〕 :^H2D=z@
Code of Conduct for Persons Registered with the Securities and Futures Commission wlsq[xP
《证券及期货事务监察委员会注册人操守准则》 ~6Pv5DKq
code of practice 实务守则;经营守则;执业守则 'B yB1NL
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 <@H`5[R
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 [D_s`'tg
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 l#bE_PD;
Code on Pooled Retirement Funds 《集资退休基金守则》 #G!\MYfQt
Code on Share Repurchases [Share Repurchase Code] 7 F> a&r
《公司购回本身股份守则》〔《股份购回守则》〕 =M`Xu#eRk
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 %i5tf;x6i
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 x@#aOf4<U
co-debtor 共同债务人 r&3EM[*Iw
co-financing scheme 共同融资计划 yIYQ.-DkS+
cognizance 证明令 Nbb2wr9A
coin 硬币 .OcI.1H [
coin replacement programme 硬币取缔计划 GUn$IPOM
coin set 套装硬币 8h,=yAn5
coinage 硬币 -an~&C5\
Coinage Security Fund 硬币发行基金 ;u;_\k<qK
cold call 主动与准客户接触 S\L^ZH?[2
collapse in prices 价格下泻;价格下挫;价格暴跌 ~yiw{:\
collateral 抵押品 QWwdtk
collateral bond 担保债券 ~$d(@T&
collateral loan 抵押贷款 2@,rIve
collateral security 附属抵押品 Qo\?(EM
collection 征收;收取 suHisc*
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 >!MRk[@
V-
collection of betting duty 收取博彩税 rT(b t~Z
Collection Office [Inland Revenue Department] 收税处〔税务局〕 =$SvKzN
collective consumption 集体消费 (f;.`W
Collector 收税主任 ~s*kuj'%+
Collector of Rates 差饷征收官 N qS]dH61
Collector of Stamp Revenue 印花税署署长 ?7uK:'8
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 9#E)H?`g
combined surplus 合并盈余 ),J6:O&
combined visible and invisible trade account 有形及无形贸易合并帐目 =[,EFkU?B
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 5a&BgBO1M
commemoration coin 具纪念性的硬币 _B0C]u3D
commencement of winding-up 清盘开始 9Ed=`c
commerce and industry sub-index 工商分类指数 CsEU:v
commercial activity 商业活动 Je4hQJ<h
commercial bank 商业银行 {q! :t0X.Y
Commercial Bank Act of Norway 《挪威商业银行法》 _+,>NJ
Commercial Banks Law 《商业银行法》 Vsr"W@k_
commercial borrowing 商业借款 DE+k'8\T
Commercial Code of Japan 《日本商法》
Clb7=@f
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 N}nE?|N=5
commercial invoice 商业发票 k}C4:?AT
commercial letter of credit 商业信用证 wxJoWbn
commercial loan 商业贷款;商业放款 \k{d'R#~(
commercial paper 商业票据 PD~vq^@Q
commercial paper market 商业票据市场 rl,i,1t
commercial registry 商业登记处 !j%uwje\
commercial return 商业回报 Gk
xtGe
commercial sale 商业销售 q07H{{h/B
commercialization 商品化 f@2F!
commercially viable 具商业利益;有利可图 ~n$\[rQ
Commerzbank AG 西德商业银行 dQ_hlx!J
commission 佣金;委员会 ^1y D&i'q
Commission des Operations de Bourse of France 法国证券事务监察委员会 Y]7 6y>|e
commission house 佣金行;代办行 V|~o`(]
commission payable 须付的佣金 =;(L$:l~
commission rebate 佣金回扣 @,9YF}
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 r'4Dj&9Ac
Commissioner of Banking 银行监理专员〔银监专员〕 djqw5kO:R
Commissioner of Estate Duty 遗产税署署长 #lO ^PK
Commissioner of Inland Revenue 税务局局长 Lrmhr3
w5
Commissioner of Insurance 保险业监理专员 eV~"T2!Sb
Commissioner of Rating and Valuation 差饷物业估价署署长 = WHI/|&
commitment 承担;已承担的开支;承担额;承担项目 +,cd$,18
commitment fee 承诺费 ?L0 |$#Iw
Committee of the Hong Kong Association of Banks 香港银行公会委员会 {u+=K-Bj
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 |AT`(71
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 FmhAUe
Committee on Payment System [Hong Kong Monetary Authority] T0~~0G)k
支付系统委员会〔香港金融管理局〕 Fy0sn|
Committee on Unit Trusts [Securities and Futures Commission] 0
vYG#S
单位信托委员会〔证券及期货事务监察委员会〕 [jksOC)@4
Commodities Dealers' Deposit Fund 商品交易商按金基金 *(qj!U43
Commodities Trading Commission 商品交易事务监察委员会 y` {|D*
commodity 商品 pRzL}-[/v
commodity classification 商品分类法 +z:>Nl
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 ANgt\8
commodity dealer 商品交易商 3@:O1i
commodity exchange 商品交易所 ^!x! F
Commodity Exchange Compensation Fund 商品交易所赔偿基金 u:Ye`]~o
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 ~KV{m
commodity flow method 商品流动法;商品流通法 /]U;7)
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 ,FXc_BCx4
commodity futures contract 商品期货合约 V]GF53D
commodity market 商品市场 t\}_WygN
commodity tax 商品税 J_fs}Y1q\
commodity trading adviser 商品交易顾问 *l;S"}b*,_
commodity trading adviser's representative 商品交易顾问代表 I ~^Xw7
commodity trading advisory contract 商品交易顾问合约 axDa&7%
commodity warrant 商品期权证 \XYidj
commodity-based investment 以商品为基础的投资 'MBXk2?b
common fund 共同基金 K&zW+C b
common property 分权共有财产 `SOQPAnK+;
common share 普通股 i]J.WFu
common stock 普通股 ;^u,[d
Commonwealth Bank of Australia 澳洲联邦银行 cy)-Rfg
Commonwealth Development Corporation 英联邦发展公司 6yO5{._M
Commonwealth Finance Ministers Conference 英联邦财长会议 o"FR%%
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 Srz8sm;
Commonwealth income tax 英联邦入息税 "}#%h&,
Commonwealth Preference 英联邦特惠制 REYvFx?i
communal property 公有财产;公有产业 O9E:QN<U`*
communication expenses 通讯费用 lC`w}0p
Community Preference 欧共体特惠制 aSu^
commutation of pension 退休金的折算 j*[P\Cm
commuted gratuity 折算酬金 1KbZ6Msy
commuted pension gratuity 经折算的退休酬金 FRajo~H
Companies Act [United Kingdom] 《公司法令》〔英国〕 KO%$
Companies Handbook 《上市公司手册》 .@%L8_sMR
companies inspector 公司检查员 _ E-\aS{
Companies Liquidation Account 公司清盘帐户 SDV#p];u
Companies Ordinance: Information to be Included in a Rights Issue Prospectus F_9
4k
《公司条例:供股章程须载有的资料》 DB65vM
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》 &M@c50&%
Companies Registration Officer 公司注册主任 c;Tp_e@
Companies Registry 公司注册处 %8h=_(X\7
Companies Registry Trading Fund 公司注册处营运基金 (QL:7
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 T/2k2r4PD
Company Formation and Enforcement Division [Companies Registry] @/|g|4
公司成立及条例执行部〔公司注册处〕 HfgTc
h
company in which the public are substantially interested 由公众拥有相当权益的公司 ZSW@,Ti
company limited by guarantee 担保有限公司 ^<-)rzTI
company limited by shares 股份有限公司 p
JT)X8K"
company register 公司登记册 /9&!u )+
company registration fee 公司注册费 Du65>O
company with limited liability 有限法律责任的公司 2G$px
company's memorandum 公司组织章程 (H&HSs
company's reserve 公司储备 [DDe}D3C
comparative advantage 比较优势;比较利益 t&EizH$
compensation 补偿金;赔偿 li
v=q
Compensation Committee [Stock Exchange of Hong Kong Limited] U5TkgHN{y
赔偿委员会〔香港联合交易所有限公司〕 ~3M8"}X;L
compensation from insurance 保险赔偿 2>o^@4PnZ
compensation fund 赔偿基金 pe0ax-Zv
compensation fund levy 赔偿基金征费 ZS4dW_*[
compensation rate 补偿率 Q~qM;l\i
Compensation Review Committee 赔偿检讨委员会 ^|p D(v
compensation scheme 赔偿计划 yP"}(!~m
compensation trade 补偿贸易 iu(obmh/o
compensation value 补偿值 X-fWdoN @-
compensatory payment 补偿付款 Yl>Y.SO
competition and pricing strategy 竞争与定价策略 aJf3rHX
competitive edge 竞争优势 `h'l"3l
competitive price 具竞争力的价格 LKp;sV
competitive tender 竞争性投标 ,b -
Compliance Committee [Stock Exchange of Hong Kong Limited] W_E^+Wl@
监察委员会〔香港联合交易所有限公司〕 ][tR=Y#&y5
component of expenditure 开支组成部分 t0e5L{ QJ
Composite Consumer Price Index 综合消费物价指数 h&CZN !
composite index 综合指数 p+|8(w9A${
composite rating 综合评级 `ovMfL.u
composite return form 综合报税表 ;`LG WT-<F
Composite Securities and Futures Bill 《证券及期货综合条例草案》 NQ;X|$!zH
composite tax return 综合报税表 }|2A6^FH.
composition 组合成分;债务重整协议 L&)e}"
composition of earnings 收益组合成分 mj e9i
compound increase 复合增加率;复合增长率 ym%` l!
compound interest 复利 E56
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 AVw oOvJ
comprador note 买办票据 @O'NJh{D`
comprador order 买办付款令票 <!FcQVH+L
comprehensive income tax 综合所得税 P ?f${t+
comptroller 审计主任 H=,>-eVv*
compulsory liquidation 强制清盘 9v`sSTlSd
compulsory winding-up 强制清盘 Y)F(-H)
computation 计算;计算表 Z\`SDC
computational procedure 计算方法 #J3o~,t<
computer audit programme 电脑审计程序;电脑核数程序 tmq?h%O>
concentrated position 集中持仓量 1}Q9y`65
concentration risk 资金集中风险;集中融资风险 [pEb`s
concept stock 概念股 (?8i^T?WP=
concession 特许权;宽减措施;优惠 %m f)BC
concession contract 特许经营权合约 9uWg4U
concessionary rate 优惠率 LH_H
yP_
concordat 协定;契约;国际监管条约 r'#!w3*Cy
condition 条件 /"st
sF
conditional endorsement 附有条件的背书 PkyX,mr#1
conditional offer 有条件要约 h M7 SGEV
conditional sale agreement 有条件售卖协议 \RR`
F .7
conditions of tender 投标章程 frPQi{u$
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》 $Ugc:L<h+
conduct of business standard 业务操守准则 `.O$RwC&7B
Confidentiality Understandings 保密谅解文件 s<# BxN
confirmation letter 确认书 O&aD]~|
confirmation of mail transfer 信汇证明书 DoFe:+_U3
Confirmation of Payment 已缴税证明书 mxF+Fp~
confirmed letter of credit 保兑信用证 7glf?oE
confirming bank 保兑银行 +g7]ga
confiscation order 没收令 <";1[A%7<
connected transaction 关连交易 YYFS
({
consensus capitalism 共识资本主义 nlhv
conservative investor 保守投资者 o96c`a u
consideration 代价;对价;约因 z(Uz<*h8
consideration issue [listing method] 代价发行〔上市方式〕 u;H^4}
OQ
consideration other than cash 现金以外的代价 nTo?~=b
consignee 收货人;代售人 Z7pX%nj_
consignment 托运;寄售 AEnkx!o
consignor 付货人;托运人;寄售人 v&;JVai
consolidated account 综合帐目 u(8{5"C
consolidated account expenditure 综合帐目开支 ;}f {o^ ]'
consolidated balance sheet 综合资产负债表 7K.],eo0
consolidated cash deficit 综合现金赤字 /v<Gt%3X
consolidated cash surplus 综合现金盈余 n=JV*h0
consolidated enterprises sectorial index 综合企业分类指数 uwI"V|g%a&
consolidated net earnings 综合净收益;综合净盈利 mD% qDKI
consolidated net profit 综合净利润;综合纯利 c-&Q_lB
consolidated policy 综合保单 hM!g6\ w
consolidated price 综合价格 "O9n|B
consolidated profit and loss account 综合损益帐;综合损益表 [^}bc-9?i
consolidated public sector expenditure 公营部门综合开支 9v;[T%%
consolidated revenue account 综合收入帐 @<$m`^H
consolidated shareholders' fund 综合股东资金 {aV,h@>
consolidation of shares 股份合并 6p&2A
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 cE`qfz
consortium company 财团公司 &E0^Jz
consortium loan 银团贷款 XX90Is
constant dollar figure 固定币值 Ws0)B8y,|
constant market price 固定市价 LqI&1$#
constant price 固定价格 _i7yyt;h
constant price series 固定物价计算数列 XSN=0N!GB
constant rate 固定比率 `5oXf
constituent stock 成分股 gV9bt~
constitution 章程;组织章程 jPz1W4pk
construction output 建造产出量 dQrz+_
constructive trust 法律构定信托 qTbc?S46pt
consultant accountant 顾问会计师 A =Z$H2
consultant's fee 顾问费 .Ow8C
Consultation Paper on Proposed Regulation on Share Margin Financing i9qIaG/
《监管股票按贷财务的建议谘询文件》 (U$;0`
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability N<4 nb
《有关联交所检讨董事资格的程序的谘询文件》 9^H.[t
consumer behaviour 消费者行为 &+k*+
Consumer Council 消费者委员会 *PFQ
consumer credit financing operation 消费者信贷业务 AFBWiuwI3
consumer demand 消费者需求 K%
snE7X?)
consumer durables 耐用消费品 N}#"o
consumer expenditure 消费开支 =(\BM')l
consumer goods 消费品 `ItoL7bi
consumer market 消费市场 60ciI,_`
consumer price 消费物价 NLx TiyQy
Consumer Price Index [CPI] 消费物价指数 pZ*%zt]-a
Consumer Price Index (A) 甲类消费物价指数 4,R"(ej
Consumer Price Index (B) 乙类消费物价指数 nIL67&
Consumer Price Index Classification System 消费物价指数分类法 T+RC#&>
Consumer Price Index Report 《消费物价指数月报》 3HcduJntl
Consumer Price Index series 消费物价指数系列 4bw4!z9G
consumer price inflation 消费物价上涨 9Qu(RbDqC
Consumer Representative Action Fund 消费者集体诉讼基金 m:0[as=
consumer sentiment 消费意欲 {fV$\^c
consumer spending 消费开支;消费支出 -w"lW7
consumption expenditure 消费开支 -(lP8Y~gFY
consumption pattern 消费模式 >)diXe}j
consumption product 消费产品 iWA?FBv
consumption tax 消费税 +`1~zcu
contango 交易延期费;延期交割费;期货溢价 v{"yrC
contingencies warrant 紧急拨款令;应急支款授权书 Pe\Obd8d
contingency 应急费用;意外开支准备金 6yAZvX
contingency allowance 应急准备金 5#X R1#`
contingency sum 应急费用;意外开支准备金 KkpbZ7\@
contingent assets 或有资产 ,=G]tnsv^
contingent debt 或有债权;待确定债务 ~9#x=nU:+V
contingent interest 待确定的权益 AX1!<K
contingent liabilities 或有负债 j6k"%QHf
contingent profit 或有利润 PXtF#,roP
contingent right 或有的权利 :IJ<Mmb
continue to hold a deposit 继续持有存款 eYlI };
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 zd!%7
UP
continuing rent 连续租金 Os9EMU$
continuing trustee 留任受托人 KDGrX[L:6
continuous licensing system 长期持牌制度 (4ZO[Ae
Continuous Net Settlement System [CNS System] 持续净额交收系统 "zXrfn
contra account 对销帐户 |=,jom
contra flow 资金回流 p"jze3mF
contra item 对销项目 Oi^cs=}
contra transfer 对销转拨 dy5}Jn%L
contract 合约 's5rl
contract for difference 差价合约
$X/'BCb
contract for service 服务合约 :X-S&SX0
contract for settlement 平仓合约 A:Gd F-;[
contract note 成交单据 )wD/<7;
contract of copartnery 合伙合约 P,-5af*;
contract of indemnity 弥偿合约 uCuB>x&
contract of insurance 保险合约 LdNpb;*
contract of reinsurance 再保险合约 p-EU"O
contract price 合约价格 \~Z%}$ =
contracting party 订约人;立约人;缔约国 a:HN#P)12
contractual agreement 合约协议 ,1Z([R*
contractual commitment 合约承担 `\;Z&jlpT
contractual joint venture 合约式联营企业 +'olC^?5 }
contractual mutual fund 合约互惠基金 aTeW#:m
contractual right 合约权利 @>~\So|
contractual savings fund 合约储蓄基金 L'aB/5_%
contributed surplus 实缴资本盈余 mF+8Q
contribution 出资;供款;捐款;分担款项 oCI\yp@a
contribution account 供款帐户 ^_P?EJ,)`
contribution to gross domestic product 在本地生产总值中所占比率 cRbA+0m>
contribution to investment 出资额 &zEBfr
contribution to pension fund 退休金供款 9Sd?,z
contributor 供款人;出资人;捐助人 * O?Yp%5NH
contributory 分担人 #rBfp|b]1
contributory scheme 供款计划 |_8l9rB5ip
contrived cessation of business 有预谋的停业 qsbo"29
control 控制权;控制;管制 EleJ$ `/
control of a company 公司的控制权;公司控股权 '2<r{
control of business 业务的控制权 ty[p5%L1
controlled company 受控制公司 iZeq
l1O
controller 控制人;控权人;会计长 <)(W7#Ks
controller of an authorized institution 认可机构控权人 Qb/:E}h]$
controlling company 控股公司 LK}FI*A_
controlling interest 控制权益;控股权益 &V(6N%A^U
controlling officer 管制人员 {!qnHv\S
controlling officer's report 管制人员报告 7t<MHdw
controlling shareholder 控股股东;持有控股权的股东 S1y6G/e9
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》 ,&M#[>\(3
conventional lending 传统放款;常规放款 {GnZ@Q:F
conversion 兑换;换算;转换〔证券〕 QQV8Vlv"
conversion factor 换算因数 ~AX~z)
conversion of stock 公债的转换 =QtFJ9\
conversion rate 兑换率;换算率;转换价格〔证券〕 ug ;Xoh5w
convertibility 可兑性;兑换性;自由兑换 2Zuo).2a.
convertibility undertaking 兑换保证 L2EQ 9i'[
convertible 可兑换;可换股 +> !nqp
convertible currency 可兑换货币 Z/?{{}H+
convertible debenture 可转换债权证 7/QK"0
convertible loan stock 可转换股的债权股额 3Z*o5@RI
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 @/^mFqr2
conveyance 转易;转易契;财产转让证书 P3|s}&
conveyance of property 财产转让 -6NoEmb)\'
conveyance on sale 售卖转易契 a%b E}
conveyancing fee 业权转易费 >|kD(}Axf
conveyancing scale charges 物业转易收费标准 YkB@fTTS
cooling-off period 冷静期 [{u3g4`}
co-owner 共同拥有人;分权共有人 AzXLlQ
co-partner 共同合伙人 wDW%v@
co-partnership 共同合伙 0<~~0US
Copenhagen Stock Exchange 哥本哈根证券交易所 }a~hd*-#
core capital 核心资本 $'Mf$h
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons ycc G>%>r
《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》 ]T]{VB
Core Principles for Effective Banking Supervision [Basle Committee] fpo{`;&F
《有效监管银行业的主要原则》〔巴塞尔委员会〕 p5or"tK
cornering “夹仓”;轧空;囤积居奇 f?k0(rl
corporate borrower 借款公司;借款机构 ?%Nh4+3N>
corporate business 公司企业;公司业务 ztSQrDbbb4
Corporate Communications Department [Stock Exchange of Hong Kong Limited] lm;hW&O9
企业传讯部〔香港联合交易所有限公司〕 R`a~8QVh&5
corporate customer 公司客户 ~YCH5,
corporate dealer 公司交易商 ,7)hrA$(
Corporate Finance Division [Securities and Futures Commission] a6DR' BC
企业融资部〔证券及期货事务监察委员会〕 HFy9b|pjy
Corporate Finance (D.T.C.) Limited 协联财务有限公司 =ejU(1 g
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 jD9u(qAlH
corporate governance 公司管治 X=]utn
corporate income tax 公司所得税 A2M(
ad
corporate investment adviser 公司投资顾问 J}xM+l7uY
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 \uPzj_kU6
corporate plan 公司计划 ;Hk3y+&]a
corporate practice 执业法团 $Xlr@)%
corporate profits tax 公司利得税 96V8R<
corporate savings 公司储蓄 kMch
corporate service tax 公司服务税 BkXv4|UE
corporate signature 法团的签名 4DCh+|r
corporation 法团;公司 gp`@dn';
corporation bond 公司债券 ^w1+b;)
corporation stock 公司股证;地方债券〔英国〕 "PI;/(kR
corporation tax 公司税 4};@QFT*
correction phase of stock market 股市调整期 Wds>'zzS
Correctional Services Industries Suspense Account 惩教工业暂记帐 uKk#V6t#
corrective affidavit 修正遗产申报誓章 (X"5x]7]
correspondent bank 代理银行 >EJ{ *
Cosmos Finance Limited 宇宙财务有限公司 KZ7B2
cost 成本;费用;价格 'xqyG XI
cost centre 成本中心 E72N=7v"
cost competitiveness 成本竞争力 o[!o+M
cost control 成本控制;成本管理 *%;A85V/
cost convention 原值成本法;成本惯例 9S]pC?N]E
cost effectiveness 成本效益;经济效益 ~&)\8@2
cost efficiency 成本效率 G=17]>U
cost element 成本要素 jD S\
cost flow 成本流转 n?r8ZDJ'
cost input 投入资金 $mM"C+dD
cost management information system 成本管理资料系统 ^R@)CIQ
cost of an asset 资产成本 a[~[lk=7
cost of borrowing 借贷成本 yg}O9!M J
cost of capital 资本成本;资金成本 j? BL8E'
cost of installation 安装费 {k.:DH)
cost of issue 招股费用;发行股份费用 D|ze0A@
cost of living 生活费用 u/j\pDl.
cost of transmitting 传送费用 #1J,!seJ
cost overrun 成本超支 mU4(MjP?
cost price 成本价格 Zb1GR5MB`k
cost price structure 成本价格结构 }kmAUaa,Z
cost to the revenue 政府收入的损失;政府减少的收入 C%yH}T\s
cost-benefit analysis 成本效益分析 _)5E=
cost-benefit study 成本效益研究 im&N&A
cost-book company 以成本帐原则组成的公司 ]"V_`i7Z
cost-effectiveness analysis 成本效益分析 ?pEPwc
costing 成本计算;成本计算法
6NV592
costing and pricing policy 成本及定价政策 SzpUCr"
costing exercise 成本计算工作 ~Re4zU
costing review 成本检讨 SV t~pE+Y
cost-of-living allowance 生活津贴 n)5t!
cost-of-living index 生活指数;生活费用指数 FA,n>
cost-plus pricing 成本加成定价法 )KFxtM-
cost-push inflation 成本推动的通货膨胀 }b54O\,
cost-recovery basis 收回成本的原则
s*gqKQ;
cost-related charges 依成本而定的收费 .S,E=
cost-related fee 依成本而定的收费 *RS/`a;,
co-surety 共同担保人 [G8EX3
co-trustee 共同受托人 A-4;$
QSm
cotton futures 期棉 AAa7)^R
Council of SEHK 联交所理事会 >C_G~R
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 Ich^*z(F$
counterclaim 反申索 iqB5h|
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counterfoil 联页〔收据〕;存根〔支票〕;票根 Nxt:U{`T'
counter-guarantee 反担保 }6a}8EyFP
counter-inflationary policy 反通货膨胀政策 e]1'D
countersignature 副署签名;连署签名 | I:@:
country debt provisioning 债务国坏帐准备 #:BkDidt2v
country of beneficial ownership 实益拥有国 *yT>
coupon 息票;赠券 !o`7$`%Wz\
coupon rate 息票利率 -'qVnu
cover 保证金;承保范围;补仓 QErdjjgE
cover note 临时保单 '9u?lA^9$
cover short position 补仓;填平空仓 8'@5X-nD
coverage 保额;承保范围 &