C: }dXL= ul
r\NnWS J
calendar year figure 历年数字 ,DE%p
+q
call 催缴通知;认购期权 -%N (X8
call deposit 通知存款;活期存款 tRv#%>fj
call loan 短期同业拆借;通知贷款 XW#4C*5?d
call margin 补仓;追加保证金 Lw#hnLI.
call market 短期同业拆放市场 J`mp8?;%
call money 短期同业拆借;活期贷款 .Nf*Yqs0
call option 认购期权;看涨期权 +'Ge?(E4_
call price 赎回价格;提前赎回价 <K0lS;@K
call warrant 认购认股权证;回购认股权证 Sc0ZT/Lm
callable share 可收回股份;可兑付股份 MYx*W7X
called up share capital 已催缴股本 F@I_sGCcb
Canadian Dollar [CAD] 加拿大元 q@!:<Ra,){
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 NPc%}V&C(u
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 pj )I4C)
cancellation price 取消费 I0ie3ESdN
cap 上限 cu"%>>,,
capital 资本;资金 m:41zoV
Capital Accord 《资本协定》 =0:hrg+Zgx
capital account 资本帐;非经常帐 S77Gc:[;8
capital account commitment balance 资本帐承担额结余 OS9v.pz
Capital Adequacy Directive [CAD] 《资本充足指引》 [)Ge^yI7
capital adequacy ratio [CAR] 资本充足比率 r"Bf@va
capital allowance 资本免税额 _xC~44
capital alteration 资本变更 -12v/an]L7
capital and liabilities ratio 资本负债比率 1=D!C lcb
capital and liquidity requirement 资本与流动资金的规定 lR(&Wc\j
capital appreciation 资本增值 67g/(4 &
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〕 fBF}-{VX(
capital assets 资本资产 vK{K#{
capital at risk 风险资本 p&\uF#I;
capital base 资本基础;资金基础 MJC
Yi<D
capital charges 资本支出;资本费用 dg!sRm1iZ:
capital commitment 资本承担 +\ySx^vi
capital contribution certificate 出资证明书 bCrB'&^t
capital convergence 划一资本充足比率 2<O8=I _
capital cost 资本成本;建设成本;建设费用 f6"j-IW[z
capital cover 资本保证 us cR/d
capital deficit 资本亏绌;资本赤字 E.6\(^g
capital divided into shares 资本分成股份 ~9c9@!RA2
capital element 资本因素;资本部分 aj,ZM,Ad
capital equipment 资本设备 y,x~S\>+
capital expenditure 资本开支;非经常开支 Gt%kok
capital expenses 资本费用 3edAI&a5
capital financing 筹集资本;以非经常收入支付非经常开支的结算 Iu[EUi!"
capital flow 资金流量 f
LW>-O73
capital formation 资本形成;集资 Vg+SXq6G
capital formation figure 资本组合数字 {k*_'0
capital fund 资本基金 qa~[fORO[
capital gain 资本增益;资本增值 !eq]V9
capital gains tax 资本增值税 ^
UzF
nW@a
capital goods 资本财货;资本货物 8tL61x{]
capital grant 非经常补助金;非经常拨款;建设补助金 xpxm9ySwu
capital grant cycle 建设补助金周期 4
5lg&oO
capital injection 注入资本;注资 9VByFQgM
capital input 投入资本 :1=?/8h
capital intensity 资本密集度 CQ`(,F3(
capital intensive 资本密集 J53;w:O
capital investment 资本投资 ~V&ReW/
Capital Investment Fund 资本投资基金 XJ\q!{;h
capital loss 资本损失 5Z[D(z
capital maintenance 资本保值;资本保留 J$Q-1fjj
capital market 资本市场;资金市场 E)P1`X
capital market instrument 资本市场票据 uM}O8N
capital money 资本款项 H6O\U2+
capital money subject to a trust 信托财产资本 zaZ}:N/w(z
capital movement 资本流动 @}gdOaw
capital nature 资本性质 n`,Q:
capital outlay 资本支出 kUt9'|9!
capital portion 资本部分 m&q;.|W
capital profit 资本利润 hF~B&^dd.
capital project 基本工程项目;非经常开支项目 ]| yH8 m
capital receipt 资本收入 rA`\we)
capital redemption 资本赎回 $ZU(bEUOG
capital redemption business 资本赎回业务 H1[aNwLr
capital redemption contract 资本赎回合约 zi
,Rk.
capital redemption reserve 资本赎回储备 agYKaM1N
capital reduction 资本减缩;减资 K9 q~Vf
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] :tqjm:
股本削减计划〔香港联合交易所有限公司〕 l 3K8{HY
capital repayment 偿还资本 nf4P2<L!
capital reserve 资本储备;后备资本 IMZKlU3
capital revenue 资本收益;非经常收入 'dzp@-\
capital spending 资本开支;资本支出;非经常开支 L@Z
&v'A
capital stock 股本 4.'EEuRw\}
capital stock subscription 认缴股本;认购股本 + LwoBn>6
capital subsidy 建设津贴;基本建设津贴 kTz
capital subvention 非经常资助金 oc(bcU
capital sum 资本额 rd))H
capital tax 资本税 WGmCQE[/c
capital transfer tax 资本转移税 eFQi
K6`i
capital turnover 资本周转率 4Le5Ms/
capital value 资本价值 o,yvi
capital works project 基本工程项目 yLx.*I^6
Capital Works Reserve Fund 基本工程储备基金 [q&J"dt
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 q,DX{:
capitalization 资本化;资本总额 dX*>?a
capitalization of interest 利息化作本金 zmFFBf"<
capitalized interest 化作本金的利息 o0'av+e7
capitalized loan 转作资本的贷款 \bOjb\ w$
capitalized value 资本还原值;资本化价值 fF("c6:w(
capitation grant 按人计算的补助金 j,xPN=+hT
captive insurance business 专属自保保险业务 kA4ei
car insurance 汽车保险 v+#j>
Caribbean Development Bank 加勒比开发银行 6bcrPf}
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] <.b$
gX
意大利嘉利堡银行 |S{P`)z%f
cartel 同业联盟;卡特尔 lF(!(>YZ
cartelized rates system 联营式利率制度 /wE_eK.
cash 现金;现款 }|Tg_+
cash accounting system 现金会计制度 LrMFzd}_O
cash acquisition 以现金投资所得的资产 -y?Z}5-rs
cash allowance 现金津贴 h'~-K`
cash assets 现金资产 kZ9<j+.
cash at bank 银行现金;银行存款 <6C9R>
cash balance 现金结余 j>xVy]v= |
cash basis 现金收付制;收付实现制 fWyDWU
cash basis accounting 现金收付制会计;收付实现制会计 2.D!4+&
cash bonus 现金红利 /8}+#h)[
cash book 现金出纳帐;现金簿 Ye2];(M
cash client 现金客户 V(u2{4gZ
cash commission rebate 现金回佣 ]$*{<
cash compensation 现金补偿 ^Nw]'e3
cash contribution 现金承担额;现金分担额 e@=[+iJc
cash cost 直接费用;现金成本 7omGg~!k(
cash coupon 现金礼券 i4n
b#
cash credit 现金信贷 Oq,.Kz
cash deficit 现金赤字 s jI[Vq
cash deposit and withdrawal 现金收支 /K) b0QX
cash disbursement journal 现金支出日记簿 yZp:hs#
cash disbursement slip 现金支出传票;现金支出单 nnL$m_K~
cash flow 现金流量;银根 wLSZL
cash flow lending 流动现金放款;无抵押融资 x{>Y$t]
cash flow statement 现金流量表;现金流动表 iBQBHF
cash flow surplus 现金流量盈余 W \}}gIEM+
cash in hand 库存现金;手头现金 $|(|Qzi%
cash in till 备用现金 S7ehk*`
cash in transit 运送中现金;在运现金 S}^s5ztm
cash input 投入现金 0 jP00
cash input figure 现金投入数字 xY0QGQca
cash limit 现金支出限额;现金限额 N!B Oq`#da
cash margin 现金保证金 :ECK
$Cu
cash market 现货市场;现金交易市场 Q
*]`t@q
cash offer 现金要约;现金补偿额 ^HFU@/
cash payment 现金付款;现金支付 IS2Ij
cash position 现金头寸 s~Wu0%])Q
cash price 现金价格 ; axaZV
cash receipts journal 现金收入日记簿 K#UA M.
cash receiving slip 现金收入传票;现金收入单 -`dxx)x
cash settlement 现金结算 ZBR^[OXO
cash surplus 现金盈余 3>9 dJx4I
cash with order 订货付现;凭票即付 #IaBl?}r^
cashier's order 银行本票 $Kz\
h#}
cashier's order outstanding 未承兑的银行本票 yp{F8V 8
cash-limited subhead 有现金支出限额的分目 UD<^r]'x
cash-sweep 现金彩票活动 v?D
kDnta
casual client “散客”;“散户” W(a'^
#xe
CCASS Depository 中央结算系统证券存管处 62)lf2$1
CCIC Finance Limited 中芝兴业财务有限公司 1mn$Rh&dO
cedant 分出者 C}=_8N
ceding company 分出公司 h2|vB+W-
ceding insurer 分出保险人 9U9c"'g
ceiling 上限 V,XP&,no\j
ceiling price 最高限价 ;Nf hKu%K
central bank 中央银行 7lDaok
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 )SL@>Cij
central banking 中央银行业务 _RaVnMJKX4
central banking function 中央银行职能 "aWX:WL&}s
Central Clearing and Custodian System 中央结算及托管系统 ONN{4&7@<
Central Clearing and Depository System 中央结算及存管系统 |g\. 5IM#W
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 #~URLN
central clearing house 中央结算所 ro&Y7m
central clearing system 中央结算制度;集体交收系统 9hR:y.
central custody system 中央托管系统 K~Au?\{
central depository 中央存管处 r,.95@
central depository system 中央证券存管制度 J;=aIiN]R
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 ?X_0Iy}1
central rate 中央汇率;中心汇率 )_b@~fC
Central Registration Hong Kong Limited 香港中央证券登记有限公司 '5xuT _
Central Tender Board 中央投标委员会 Ec*--]j*c
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 $qlqWy-s
centralized budgetary and payments system 集中预算及支付制度 p=-B~:
centred 12-month moving average 十二个月定位移动平均数 ?%dCU~ z
certificate of approval 批准证明书 bpF@}#fT
certificate of beneficial entitlement to property 资产权益证书 |T$a+lHMD
certificate of compliance 合格证明书;合约完成证明书 eW"x%|/Q7
certificate of deposit [CD] 存款证 D;^ZWz0
certificate of exemption from estate duty 豁免遗产税证明书 )|Vg/S
certificate of incorporation 公司注册证书;法团注册证书 b*FU*)<4.
certificate of incorporation of registered trustees 注册受托人法团证书 SEQO2`]e:
certificate of indebtedness [CI] 负债证明书 bm tJU3Rm
certificate of insurance 保险证书 ?mYV\kDt\
certificate of interest 权益证明书;息票 j |'#5H`
certificate of means 资产证明书 mU?&\w=v$
certificate of participation 参与证明书 |,a%z-l
certificate of payment of profits tax 缴付利得税证明书 ;ad9{":J#B
certificate of preference 特惠税证 h2/dhp
certificate of rateable value 应课差饷租值证明书 U-~*5Dd
certificate of registration 登记证书;注册证明书 yA!3XUi
certificate of satisfaction 清偿证明书 n^JUZ8
certificate of transfer 转让证明书 f^6&Fb>
certificate to bearer 不记名证明书 g`)/ x\
certification 核证 (Y'UvZlM%P
certification fee 核证费 \2gvp6
certified cheque 经银行证明可兑现的支票 r\l3_t
certified public accountant [CPA] 执业会计师 z6FbM^;;
certified statement 经证明的报表 Pa+AF
cessation of business 停业 #"o6OEy$A#
cession 分保 f
$.\o
C.F. Finance Company Limited 浙一财务有限公司 tv@Z5
chance 机会;中彩机会 DV7<n&P
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 3Y1TQ;i,wQ
change of domicile 迁册 c<+g|@A#
change to estimates 修订预算 zfP[1
change to the approved estimates of expenditure 核准开支预算的变动 4uO
@`0:x
charge 费用;押记;抵押 2[8fFo>
charge number 税单号码 de=5=>P7
charge on assets 资产的征税 Sr ztTfY
charge upon general revenue 从政府一般收入中拨款支付 g/U$!d_
chargeable 可予征收;应课税的 9{9#AI.G
chargeable agreement for sale 可予征收印花税的买卖协议 }j5R@I6P
chargeable income 应课税入息 /\ ,_P
chargeable normal trading receipt 应课税的一般营业收入 f
gK2.;>
chargeable profit 应课税利润 {p#l!P/
chargeable to tax 应课税 K)9j
je
charged to... 记入……帐目 taWirqd9
chargee 承押记人 8"?Vcw&
charge-holder 受押人 SgCqxFii
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 m0%iw1OsH%
charging order 押记令 /^z/]!JG:V
chargor's right 押记人的权利 LM"W)S
charitable donation 慈善捐款 'FPcAW^8
charitable trust 慈善信托 VeNNsg>&
charity property 慈善财产 fXF=F,!t
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 Xa{~a3Wy
charter 章程;特许权 fw1;i
charter of incorporation 成立章程 v|4STR
chartered accountant 特许会计师 nxn[ ~~
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 ?8wwd!)x%
Chartered Institute of Public Finance and Accountancy [United Kingdom] DJ1XNpm
特许公共财政及会计学会〔英国〕 Ks49$w<
charterer 承租人 YZ"+c&V"
Chase Manhattan Asia Limited 美国大通亚洲有限公司 -(/2_&"
Chase Manhattan Bank 美国大通银行 Z%Tq1O
chattels 实产 5(iSOsb
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 a<57(Sf
Che Hsing Finance Company Limited 浙兴财务有限公司 =1{H
Sf
check-and-balance system 制约平衡制度 {~j /XB
Chekiang First Bank Limited 浙江第一银行
g( ]b\rj
cheque 支票 dl*_ m3T
Chiao Yue Finance Company Limited 侨裕财务有限公司 Hl^aUp.c
Chiba Bank, Ltd. 千叶银行 vpeq:h
Chicago Board of Options Exchange 芝加哥期权交易所 ?VMi!-POE
Chicago Board of Trade 芝加哥交易所 dxzvPgi?
Chicago Mercantile Exchange 芝加哥商品交易所 i63`B+L{
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 8~&F/C*
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 RJtixuvh@
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 Ur_S
[I
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 _9Dn\=g
child allowance 子女免税额 6T^N!3p_
China & South Sea Bank Limited 中南银行 |uQn|"U4
China Affairs Committee [Hong Kong Futures Exchange Limited] \b_-mnN"
中国事务委员会〔香港期货交易所有限公司〕 7%:??*"~
China concept stock 中国概念股 -{yDk$"
China Construction Bank 中国建设银行 3n.+_ jQ>s
China Development Division [Stock Exchange of Hong Kong Limited] i>ESEmb-
中国发展科〔香港联合交易所有限公司〕 XsAY4WTS
China Economic News 《中国经济新闻》 F`YFo)W
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 gZw\*9Q9
China State Bank Limited 国华商业银行 kbfuvJ>
Chinatrust Commercial Bank, Limited 中国信托商业银行 7j@^+rkr3f
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 M,b<B_$
Chinese Bankers Club, Hong Kong 香港银行华员会 T5K-gz7A
Chinese Banks' Association 香港华商银行公会 pj!k|F9
Chinese Gold and Silver Exchange Society 金银业贸易场 C!$Xv&"r
Chinese New Year bonus 年奖;年终花红 ox(*
chit fund 银会 Bv;I0i:_
Chiyu Banking Corporation Limited 集友银行有限公司 ?~F]@2)5w
Chiyu Finance Company Limited 集友财务有限公司 {M`
Cho Hung Finance Limited 朝兴金融有限公司 hVlyEsLg
choses in action 无形动产;据法权产 IL!BPFG w
chronological book 序时帐簿 mBw2
Chubu Securities Finance Company 中部证券金融公司 )vO_sIbnW
Chung Khiaw Bank Limited 崇侨银行 hWe}'L-
Chung Nan Finance Company Limited 中南财务有限公司 UqD5
A~w
Chuo Trust & Banking Co., Ltd. 中央信托银行 X tJswxw`K
Chuo Trust Asia Limited 中央信托亚洲有限公司 l0gH(28K
Citibank, N.A. 万国宝通银行 l9]o\JFXk
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 Wl,%&H2S<
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 qsI{ b<n
Citicorp International Limited 万国宝通国际有限公司 x2sN\tOh^
civil debt 民事债项 IJ hxE
Civil Service Pension Reserve Fund 公务员退休金储备基金 c}YJqhk0J
claim 申索;索偿;债权 =ft9T&ciD
claim equalization fund 申索平衡基金 PqTYAN&F
claim for refund of property tax 申请发还物业税 "\NF
claim of debt 债权申索 jIKBgsiF/
claim on bank 对银行的债权 q A.+U:I8
claim to dividend 摊还债款申索 5fU!'ajaN7
claimant 申索人;索偿人 g<M0|eX@~
claims statistics 申索统计数字 OlIT|bzkb
class of insurance business 保险业务类别 C#Y,r)l
class of property 财产类别 72`/d`
claw-back 递减率 %(fL?
clearance cost 清拆成本 #]"/{Z
clearing 结算;票据交换;清算 )m|C8[ u
clearing account 结算帐户 P~&O4['<
clearing and settlement system 结算和交收系统 BeAk21xb
clearing balance 结算差额 "K8nxnq
clearing bank 结算银行 ^GN5vT+:'
clearing cheque 交换支票 QT_Srw@
clearing house 结算所;票据交换所 TV<Aj"xw
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 RvWFF^, .
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 ldP3n:7FS
clearing member 结算会员 6tX.(/+L
Clearing Members' Fund 结算会员基金 '=$TyiU
clearing participant 结算参与者 m{VL\ g)
clearing rebate 结算费用的回佣 SF0Jb"kS
Clearing Rules [SEHK Options Clearing House Limited] !5NGlqEF#
《结算规则》〔联交所期权结算所有限公司〕 /;+oz
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 Lg8]dBXu
Clerk to the Board of Review 税务上诉委员会书记 D4d]3|/T
client 客户;委托人;当事人 d"Bo8`_
client agreement 客户协议 .Xi2G@D
client confidentiality 客户保密的责任 -H4PRCDH
client money 客户款项 JW-|<CJ
client statement 客户结单 E{<?l 7t
clients fund 客户资金 "=FIFf
close 结算;收市;收盘 anLbl#UV
close a position 平仓;轧平头寸 Q<dba12
close company 股份不公开的公司 *JwFD^<j
close higher 收市时价位较高 *}7U`Aa
close lower 收市时价位较低 nz>K{(
close mixed 收市时荣辱互见 ) 9xX
close of exchange 交易所停市 V):`&@
close of financial year 财政年度终结 R3cg2H
close out 平仓 +9TV:T
close out a long position 平长仓 CDJ$hu
close out a short position 平空仓 Il|GCj*N
close steady 收市时价格稳定 ^[0"vtb
close the gap 弥补差距 8*vFdoE_oO
closed position 平仓 li@kLh
closed-end investment corporation 股份固定的投资公司 Urn
close-out price 抛售价格 :u
AjV
closing account 决算帐户 tO7I&LNE
closing balance 期终结余;收市结余 %U-Qsy8|D)
closing price 收市价;收盘价 $]Jf0_
closing quotation 收市价;收市行情 5|5=Y/
closing rate 收市汇价;收盘汇率 ad9EG#mD#
closing transaction 平仓交易 f:S}h-AL&
clothing levy 成衣税 A3j"/eKi2
club deposit 零存整付存款 [~t yDLC
Code of Aid 《资助则例》 !W(`<d]68:
Code of Banking Practice 《银行营运守则》 3<+z46`?
Code of Best Practice [Stock Exchange of Hong Kong Limited] a`s/ qi
《最佳应用守则》〔香港联合交易所有限公司〕 =ydpU<aS
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕;《操守准则》〔香港期货交易所有限公司〕 <W?WUF
Code of Conduct for Persons Registered with the Securities and Futures Commission 7O"hiDQ
《证券及期货事务监察委员会注册人操守准则》 ("b*? : B
code of practice 实务守则;经营守则;执业守则 %Or2iuO%-,
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 _nP)uU$
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 w\p9J0
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 Y^yG/F
Code on Pooled Retirement Funds 《集资退休基金守则》 |ebvx?\
Code on Share Repurchases [Share Repurchase Code] yYg
《公司购回本身股份守则》〔《股份购回守则》〕 5 1"8Py
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 0Lx3]"v
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 ?H<~ac2e
co-debtor 共同债务人 \d:h$
co-financing scheme 共同融资计划 PF m\[2
cognizance 证明令 )}quw"H
coin 硬币 g(nK$,c
coin replacement programme 硬币取缔计划 j|k@MfA
coin set 套装硬币 f'i6QMk\&
coinage 硬币 v O PMgEI
Coinage Security Fund 硬币发行基金 J,9%%S8/C
cold call 主动与准客户接触 ;|;iCaD a+
collapse in prices 价格下泻;价格下挫;价格暴跌 1b8c67j[
collateral 抵押品 Jb9F=s+
collateral bond 担保债券 Fk aXA.JE
collateral loan 抵押贷款 v:?o3
S
collateral security 附属抵押品 9Eu #lV
collection 征收;收取 sLZ>v
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 8sH50jeP
collection of betting duty 收取博彩税 -nOq \RYV
Collection Office [Inland Revenue Department] 收税处〔税务局〕
] ;&"1A
collective consumption 集体消费 dok)Je
Collector 收税主任 JS PW>W"
Collector of Rates 差饷征收官 w1cw1xX*
Collector of Stamp Revenue 印花税署署长 brfKd]i
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 Ms,@t^nk
combined surplus 合并盈余 >J>>\Y(p
combined visible and invisible trade account 有形及无形贸易合并帐目 lAz2%s{6
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 Psp^@
commemoration coin 具纪念性的硬币 .N!{ U
commencement of winding-up 清盘开始 6W$rY] h!
commerce and industry sub-index 工商分类指数 [1Uz_HY["3
commercial activity 商业活动 i_NJ -K
commercial bank 商业银行 ,2ME2@OP
Commercial Bank Act of Norway 《挪威商业银行法》 fy`+Efuj
Commercial Banks Law 《商业银行法》 gd_^
commercial borrowing 商业借款 p0Z:Wkz]
Commercial Code of Japan 《日本商法》 #>XeR>T
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 ]{Z8
commercial invoice 商业发票 V8tghw
commercial letter of credit 商业信用证 so*/OBte
commercial loan 商业贷款;商业放款 VjY<\WqbS
commercial paper 商业票据 `On3/gU|
commercial paper market 商业票据市场 P,U$ %C!
commercial registry 商业登记处 d-h"JZ9
commercial return 商业回报 UP]1(S?
commercial sale 商业销售 "1K:/n
commercialization 商品化 #cO+ <1
commercially viable 具商业利益;有利可图 ODek%0=
Commerzbank AG 西德商业银行 mbGcDG[HQ
commission 佣金;委员会 TOrMXcn!/
Commission des Operations de Bourse of France 法国证券事务监察委员会 2uEhOi0I
commission house 佣金行;代办行 dl_{iMhF&E
commission payable 须付的佣金 u0g*O]Y
commission rebate 佣金回扣 %Lyz_2q A
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 (_U^
Commissioner of Banking 银行监理专员〔银监专员〕 -,|ha>r
Commissioner of Estate Duty 遗产税署署长 -Uri|^t
Commissioner of Inland Revenue 税务局局长 ZL=N[XW4'
Commissioner of Insurance 保险业监理专员 -~\f2'Q
Commissioner of Rating and Valuation 差饷物业估价署署长 K\aAM;)-
commitment 承担;已承担的开支;承担额;承担项目 JN|VPvjE
commitment fee 承诺费 M7vj^mt?
Committee of the Hong Kong Association of Banks 香港银行公会委员会 N ocFvF7\
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 <ZVZ$ZW~D
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 yhwy>12,K
Committee on Payment System [Hong Kong Monetary Authority] P:^=m*d
支付系统委员会〔香港金融管理局〕 7
v~ro
Committee on Unit Trusts [Securities and Futures Commission] ~#q;bS
单位信托委员会〔证券及期货事务监察委员会〕 SY|Ez!tU:N
Commodities Dealers' Deposit Fund 商品交易商按金基金 uOre,AQR
Commodities Trading Commission 商品交易事务监察委员会 ikIzhUWE
commodity 商品 kZv*rWAm
commodity classification 商品分类法 9ad6uTc
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 C.(
yd$,
commodity dealer 商品交易商 f1J%]g!
commodity exchange 商品交易所 r6MB"4xd
Commodity Exchange Compensation Fund 商品交易所赔偿基金 V_f`0\[x
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 2f^-~dz
commodity flow method 商品流动法;商品流通法 +9C;<f
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 RG&6FRoq
commodity futures contract 商品期货合约 1}nm2h1 I
commodity market 商品市场 Oy%Im8.-A#
commodity tax 商品税 :!']p2B
commodity trading adviser 商品交易顾问 :~D];m
commodity trading adviser's representative 商品交易顾问代表 'in@9XO
commodity trading advisory contract 商品交易顾问合约 kW+G1|
commodity warrant 商品期权证 ).Gd1pE
commodity-based investment 以商品为基础的投资 O_AGMW/2+
common fund 共同基金 <sc\EK
common property 分权共有财产 x6%#wsvS
common share 普通股 {xToz]YA
common stock 普通股 Ye@t_,)x
Commonwealth Bank of Australia 澳洲联邦银行 n,sY\=vB
Commonwealth Development Corporation 英联邦发展公司 `m, Ki69.
Commonwealth Finance Ministers Conference 英联邦财长会议 N+J>7_k
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 HCazwX
Commonwealth income tax 英联邦入息税 SM<d
Commonwealth Preference 英联邦特惠制 (6clq:c7j
communal property 公有财产;公有产业 ;'^, ,{
communication expenses 通讯费用 )2V@ p~k?
Community Preference 欧共体特惠制 iadkH]w
commutation of pension 退休金的折算 Z2bUs!0
commuted gratuity 折算酬金 R8 jovr
commuted pension gratuity 经折算的退休酬金 v?)SA];
Companies Act [United Kingdom] 《公司法令》〔英国〕 r[!(?%>j
Companies Handbook 《上市公司手册》 uREu2T2
companies inspector 公司检查员 aq kix"J
Companies Liquidation Account 公司清盘帐户 K:_($X]
Companies Ordinance: Information to be Included in a Rights Issue Prospectus 0+j}};
《公司条例:供股章程须载有的资料》 fGTOIi@#
Companies Ordinance: Information to be Included in Prospectuses Regarding the Valuation of Land and Buildings 《公司条例:招股章程须载列有关土地或建筑物的评估的资料》 HY*\ k#
Companies Registration Officer 公司注册主任 V7@
{D
Companies Registry 公司注册处 bE4HDq34
Companies Registry Trading Fund 公司注册处营运基金 AerFgQiS
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 0D~=SekQ9
Company Formation and Enforcement Division [Companies Registry] ZF'HM@cfo
公司成立及条例执行部〔公司注册处〕 3Oiy)f@{TF
company in which the public are substantially interested 由公众拥有相当权益的公司 11{y}J
company limited by guarantee 担保有限公司 !^L-T?y.2
company limited by shares 股份有限公司 8&."uEOOU
company register 公司登记册 Dft%ip2
company registration fee 公司注册费 uw"*zBxl
company with limited liability 有限法律责任的公司 k!owl+a
company's memorandum 公司组织章程 ;{Jb6'K1h
company's reserve 公司储备 ^mf jn-=3
comparative advantage 比较优势;比较利益 <[<247%
compensation 补偿金;赔偿 " '[hr$h3
Compensation Committee [Stock Exchange of Hong Kong Limited] }dKLMNqPA
赔偿委员会〔香港联合交易所有限公司〕 xqv[?
?
compensation from insurance 保险赔偿 .Q[yD<)Ubs
compensation fund 赔偿基金 F.
T@)7
compensation fund levy 赔偿基金征费 'Sa!5h
compensation rate 补偿率 mgcN( n1
Compensation Review Committee 赔偿检讨委员会 8[R1A
compensation scheme 赔偿计划 Y`^o7'Z2^P
compensation trade 补偿贸易 gQ+9xT d
compensation value 补偿值 ]nc2/S%
compensatory payment 补偿付款 ._,trb>o
competition and pricing strategy 竞争与定价策略 50Ad,mn<
competitive edge 竞争优势 mf2Mx=oy
competitive price 具竞争力的价格 p:tN642
competitive tender 竞争性投标 km4g}~N</
Compliance Committee [Stock Exchange of Hong Kong Limited] 9I kUZW
监察委员会〔香港联合交易所有限公司〕 jCQho-1QN
component of expenditure 开支组成部分 K(3&27sGN
Composite Consumer Price Index 综合消费物价指数 P^zy; Qs7
composite index 综合指数 A{(T'/~"
composite rating 综合评级 41}/w3Z4
composite return form 综合报税表 8Zw]f-5x\
Composite Securities and Futures Bill 《证券及期货综合条例草案》 ;"@ :}_t
composite tax return 综合报税表 !FP"M+
composition 组合成分;债务重整协议 De]^&qw(
composition of earnings 收益组合成分 ?!7
SzLll
compound increase 复合增加率;复合增长率 c,$mWTC
compound interest 复利 W>$BF[x!{
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 "teyi"U+
comprador note 买办票据 Nb1J ~v
comprador order 买办付款令票 Hg whe=P
comprehensive income tax 综合所得税 jb3.W
comptroller 审计主任 Spo+@G
compulsory liquidation 强制清盘 L|J~9FM
compulsory winding-up 强制清盘 9wMEvX70
computation 计算;计算表 a(|xw
computational procedure 计算方法 MA6P"?
computer audit programme 电脑审计程序;电脑核数程序 9U'[88
concentrated position 集中持仓量 @yKZRwg
concentration risk 资金集中风险;集中融资风险 rS,j;8D-
concept stock 概念股 ~p.%.b;~t
concession 特许权;宽减措施;优惠 \JU{xQMB
concession contract 特许经营权合约 bKUyBk,\#
concessionary rate 优惠率 J7n5Ps\M
concordat 协定;契约;国际监管条约 w_3xKnMT\
condition 条件 g ;LVECk
conditional endorsement 附有条件的背书 tBv3~Of.
conditional offer 有条件要约 ETm]o
conditional sale agreement 有条件售卖协议 D$hQyhz'
conditions of tender 投标章程 bpp*
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》 u~}%1
conduct of business standard 业务操守准则 Lzz)n%y5
Confidentiality Understandings 保密谅解文件 V{GXc:=
confirmation letter 确认书 rhoeZ
confirmation of mail transfer 信汇证明书 x.\XUJ4x
Confirmation of Payment 已缴税证明书 lY,/ W
confirmed letter of credit 保兑信用证 T.2ZBG~|[
confirming bank 保兑银行 SSQT ;>
confiscation order 没收令 Bk@WW#b
connected transaction 关连交易 {82rne`[
consensus capitalism 共识资本主义 UE;Bb*<
conservative investor 保守投资者 w+Vk3c5uI)
consideration 代价;对价;约因 EzpwGNfz }
consideration issue [listing method] 代价发行〔上市方式〕 I.9o`Q[8&
consideration other than cash 现金以外的代价 h!Y?SO.b
consignee 收货人;代售人 /{R3@,D[]
consignment 托运;寄售 {XHk6w
*-
consignor 付货人;托运人;寄售人 |*E"G5WZM
consolidated account 综合帐目 ~d>uXrb
consolidated account expenditure 综合帐目开支 ~bGnq,
.$
consolidated balance sheet 综合资产负债表 G4m4k
consolidated cash deficit 综合现金赤字 &-4
?!
consolidated cash surplus 综合现金盈余 ~},~c:fF?
consolidated enterprises sectorial index 综合企业分类指数 :d({dF_k;p
consolidated net earnings 综合净收益;综合净盈利 Q"'V9m7
i
consolidated net profit 综合净利润;综合纯利 zDd5cxFdZ
consolidated policy 综合保单 X'@f"= v9k
consolidated price 综合价格 hHEPNR[.
consolidated profit and loss account 综合损益帐;综合损益表 $+TYvA'N
consolidated public sector expenditure 公营部门综合开支 ?`aTu:1#Z
consolidated revenue account 综合收入帐 "&Mou
consolidated shareholders' fund 综合股东资金 A;T[['
consolidation of shares 股份合并 J 8q
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 y1u9B;Fd
consortium company 财团公司 ?@3&dk~ni
consortium loan 银团贷款 zp#:EZ
constant dollar figure 固定币值 B.6`cM^
constant market price 固定市价 phS>T
constant price 固定价格 3SFg#
constant price series 固定物价计算数列 xKb"p4k9d
constant rate 固定比率 H|K("AVP:
constituent stock 成分股 [ze/@29
constitution 章程;组织章程
QP V@'.2m
construction output 建造产出量 ~lk@6{`l|1
constructive trust 法律构定信托 48k7/w\
consultant accountant 顾问会计师 quRPg)
consultant's fee 顾问费 kXEtuO5FUM
Consultation Paper on Proposed Regulation on Share Margin Financing Of#K:`1@
《监管股票按贷财务的建议谘询文件》 esteFLm`6
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability _4!{IdR
《有关联交所检讨董事资格的程序的谘询文件》 0 {,h.:
consumer behaviour 消费者行为 V Y_f =
Consumer Council 消费者委员会 1vsu[n
consumer credit financing operation 消费者信贷业务 6}STp_x
consumer demand 消费者需求 C d|W#.6
consumer durables 耐用消费品 %wtXo BJ
consumer expenditure 消费开支 zHqhl}
consumer goods 消费品 rg*^w!
consumer market 消费市场 m r2S!
consumer price 消费物价 /W0E(8:C)
Consumer Price Index [CPI] 消费物价指数 Oj-r;Tt_G}
Consumer Price Index (A) 甲类消费物价指数 &D)2KD"N
Consumer Price Index (B) 乙类消费物价指数 dr{1CP
Consumer Price Index Classification System 消费物价指数分类法 |i u2&p >
Consumer Price Index Report 《消费物价指数月报》 |=u96G~N
Consumer Price Index series 消费物价指数系列 6+)x7g1PL
consumer price inflation 消费物价上涨 shNE~TA
Consumer Representative Action Fund 消费者集体诉讼基金 k{{hZ/om
consumer sentiment 消费意欲 p_9g|B0D
consumer spending 消费开支;消费支出 lZvS0JS
consumption expenditure 消费开支 -)6;0
consumption pattern 消费模式 "8?TSm8
consumption product 消费产品 q-H&5K
consumption tax 消费税 Y-= /,
contango 交易延期费;延期交割费;期货溢价 -~}
tq]
contingencies warrant 紧急拨款令;应急支款授权书 D>Ua#<52q
contingency 应急费用;意外开支准备金 |mvM@V;^8{
contingency allowance 应急准备金 UFIjW[h
contingency sum 应急费用;意外开支准备金 :~i+tD
contingent assets 或有资产 -tMA
contingent debt 或有债权;待确定债务 b@!:=_Mr
contingent interest 待确定的权益 *7_@7=W,
contingent liabilities 或有负债 e z+yP,.#
contingent profit 或有利润 NFV_+{X\
contingent right 或有的权利 ?lyltAxs'
continue to hold a deposit 继续持有存款 8J):\jAZ6
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 dxntGH< O
continuing rent 连续租金 EZ `}*Yrd
continuing trustee 留任受托人 V $>"f(
continuous licensing system 长期持牌制度 ([tG y
Continuous Net Settlement System [CNS System] 持续净额交收系统 ~hzEKvs
contra account 对销帐户 )\"I*Jwir
contra flow 资金回流 q^%5HeV 2
contra item 对销项目 =oPng=:
contra transfer 对销转拨 q#|r
contract 合约 +NT:<(;|i5
contract for difference 差价合约 s|E%~j[9
contract for service 服务合约 E^82==R
contract for settlement 平仓合约 "\<P$&`HA
contract note 成交单据 58PKx5`D
contract of copartnery 合伙合约 _)q4I(s*
contract of indemnity 弥偿合约 HGb.656r
contract of insurance 保险合约 V>r j$Nc]
contract of reinsurance 再保险合约 5)8.
contract price 合约价格 0NrTJ R`
contracting party 订约人;立约人;缔约国 .5NZf4:C
contractual agreement 合约协议 rXuAixu!t
contractual commitment 合约承担 .c03}RTC^
contractual joint venture 合约式联营企业 G_0)oC@Jl:
contractual mutual fund 合约互惠基金 `;e^2
contractual right 合约权利 gLV^Z6eE
contractual savings fund 合约储蓄基金 "&}mAWT%If
contributed surplus 实缴资本盈余 g&XhQ.aa
contribution 出资;供款;捐款;分担款项 [*tU}9
contribution account 供款帐户 ,.h$&QFj;
contribution to gross domestic product 在本地生产总值中所占比率 1MpX] j8C#
contribution to investment 出资额 RRNH0-D1l
contribution to pension fund 退休金供款 1P \up
contributor 供款人;出资人;捐助人 l%@dE7<Z
contributory 分担人 5/k)\`
contributory scheme 供款计划 E::<;9
contrived cessation of business 有预谋的停业 j $KM9
control 控制权;控制;管制 "s${!A)
control of a company 公司的控制权;公司控股权 Ir^ BC!<2>
control of business 业务的控制权 ^h`!f vyH
controlled company 受控制公司 \1~I04'=
controller 控制人;控权人;会计长 )#Y|ngZ_>
controller of an authorized institution 认可机构控权人 UFos
E|r:
controlling company 控股公司
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controlling interest 控制权益;控股权益 1aVgwAI
controlling officer 管制人员 V.U|OQouT
controlling officer's report 管制人员报告 rrYp'L
controlling shareholder 控股股东;持有控股权的股东 VSx%8IM+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》 vmMV n-\#
conventional lending 传统放款;常规放款 A=W5W5l(>
conversion 兑换;换算;转换〔证券〕 \ x:_*`fU
conversion factor 换算因数 @|Z*f\
conversion of stock 公债的转换 D)h["z|F
conversion rate 兑换率;换算率;转换价格〔证券〕 7f[8ED[4
convertibility 可兑性;兑换性;自由兑换 z(#=tC|
convertibility undertaking 兑换保证 [rc'/@L
convertible 可兑换;可换股 UJ
O]sD`i
convertible currency 可兑换货币 0:s8o@}
convertible debenture 可转换债权证 g:;Ya?5N
convertible loan stock 可转换股的债权股额 !\3}R25
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 Qf"6PJ
conveyance 转易;转易契;财产转让证书 s!NisF
conveyance of property 财产转让 `I@)<d
conveyance on sale 售卖转易契 cj`#Tg.
conveyancing fee 业权转易费 ,b.kw}k
conveyancing scale charges 物业转易收费标准 r,QJG$ Jo
cooling-off period 冷静期 #%;<FFu\
co-owner 共同拥有人;分权共有人 Q.*'H_Y
co-partner 共同合伙人 V2lp7"
co-partnership 共同合伙 UP5%C;
Copenhagen Stock Exchange 哥本哈根证券交易所 ^GrNfB[Qu
core capital 核心资本 xu`d`!Tx
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons Vvx a.B
《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》 'T6B_9GQ8
Core Principles for Effective Banking Supervision [Basle Committee] Feh"!k <6k
《有效监管银行业的主要原则》〔巴塞尔委员会〕 ~>.awu+o|
cornering “夹仓”;轧空;囤积居奇 neK*jdaP
corporate borrower 借款公司;借款机构 5c*p2:]
corporate business 公司企业;公司业务 r*c82}tc
Corporate Communications Department [Stock Exchange of Hong Kong Limited] )`e^F9L
企业传讯部〔香港联合交易所有限公司〕 -,[~~
corporate customer 公司客户 _!|=AIX
corporate dealer 公司交易商 <XU8a:w'T
Corporate Finance Division [Securities and Futures Commission] h5<T.vV
企业融资部〔证券及期货事务监察委员会〕 h 3eGq:!9
Corporate Finance (D.T.C.) Limited 协联财务有限公司 Xqc'R5Cw
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 X
S6]C{
corporate governance 公司管治 \,$r,6-g
corporate income tax 公司所得税 AECxd[k$9
corporate investment adviser 公司投资顾问 Wdei`u[
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 Z3LQl(
corporate plan 公司计划 c1 gz#,
corporate practice 执业法团 V<
2IIH5^
corporate profits tax 公司利得税 cr2{sGn|
corporate savings 公司储蓄 )i},@T8[
corporate service tax 公司服务税 f_^ix
corporate signature 法团的签名 ;bUJ+6f:
corporation 法团;公司 *2w_oKE'+5
corporation bond 公司债券 eUzU]6h
corporation stock 公司股证;地方债券〔英国〕 &C
CHxjsKR
corporation tax 公司税 eTLI/?|+N
correction phase of stock market 股市调整期 u>JqFw1
Correctional Services Industries Suspense Account 惩教工业暂记帐 Wm];p qN
corrective affidavit 修正遗产申报誓章 ^yzo!`)fso
correspondent bank 代理银行 a*pXrp@
Cosmos Finance Limited 宇宙财务有限公司 0+$hkd n
cost 成本;费用;价格 2&zn^\%"
cost centre 成本中心 & y#y>([~
cost competitiveness 成本竞争力 >#Grf)@"6
cost control 成本控制;成本管理 azz#@f1
cost convention 原值成本法;成本惯例 5<'n
cost effectiveness 成本效益;经济效益 t;Fbt("]:
cost efficiency 成本效率 COxZ
Q
cost element 成本要素 @n5;|`)\
cost flow 成本流转 *[XN.sb8E
cost input 投入资金 xCDA1y;j
cost management information system 成本管理资料系统 Fh*q]1F
cost of an asset 资产成本 TmRrub
cost of borrowing 借贷成本 'LtgA|c=
cost of capital 资本成本;资金成本 9q@z[+X
cost of installation 安装费 ~(Ih~/5\^
cost of issue 招股费用;发行股份费用 _OyP>|L'
cost of living 生活费用 0KWy?6 X
cost of transmitting 传送费用 Eg287B
cost overrun 成本超支 ]6?c8/M
cost price 成本价格 ="'rH.n #
cost price structure 成本价格结构 9RCB$Ka6X
cost to the revenue 政府收入的损失;政府减少的收入 q?e16M
cost-benefit analysis 成本效益分析 'l0eo' K
cost-benefit study 成本效益研究 )<H
91:.
cost-book company 以成本帐原则组成的公司 's56L,^:
cost-effectiveness analysis 成本效益分析 1I:"0("}
costing 成本计算;成本计算法 ZmYa.4'L
costing and pricing policy 成本及定价政策 4iL.4Uj{N
costing exercise 成本计算工作 ~T;ajvJ
costing review 成本检讨 P?WT)C2)u
cost-of-living allowance 生活津贴 $=@9 D,R
cost-of-living index 生活指数;生活费用指数 7(nz<z p
cost-plus pricing 成本加成定价法 <