C: n6BQk2l
rV T{90,
calendar year figure 历年数字 ,}K7Dg^1
call 催缴通知;认购期权 61)-cVC
call deposit 通知存款;活期存款 *q-['"f
call loan 短期同业拆借;通知贷款 UOxkO
call margin 补仓;追加保证金 ;{KV /<3
call market 短期同业拆放市场 N _86t
call money 短期同业拆借;活期贷款 H*$jc\
dC
call option 认购期权;看涨期权 d'G0m9u2
call price 赎回价格;提前赎回价 6jC`8l:
call warrant 认购认股权证;回购认股权证 Bg|5KOnd
callable share 可收回股份;可兑付股份 4X+ifZO
called up share capital 已催缴股本 Y07ZB'K
Canadian Dollar [CAD] 加拿大元 '.81zpff
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 !qM=a3
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 4\4FolsK
cancellation price 取消费 -bSSP!f
cap 上限 .ZJRO>S
capital 资本;资金 8j=}u/T@F
Capital Accord 《资本协定》 fngOeLVG
capital account 资本帐;非经常帐 w-t8C=Z
capital account commitment balance 资本帐承担额结余 xT+zU} z
Capital Adequacy Directive [CAD] 《资本充足指引》 B#.L
capital adequacy ratio [CAR] 资本充足比率 b"#WxgaF
capital allowance 资本免税额 Y}#J4i0b*
capital alteration 资本变更 d;>#Sxf
capital and liabilities ratio 资本负债比率 ,^eYlmT>6
capital and liquidity requirement 资本与流动资金的规定 \ywXi~+kUv
capital appreciation 资本增值 iC98_o_9
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 f;x kT
capital assets 资本资产 y&?6FY
capital at risk 风险资本 C'o64+W^
capital base 资本基础;资金基础 !3 f?:M
capital charges 资本支出;资本费用 =[@zF9
capital commitment 资本承担 oaoU _V
capital contribution certificate 出资证明书 / ;,Md,p
capital convergence 划一资本充足比率 _YLfL
capital cost 资本成本;建设成本;建设费用 lna}@]oR
capital cover 资本保证 =A!@6Nw
capital deficit 资本亏绌;资本赤字 .`4{9?bR
capital divided into shares 资本分成股份 g!+|I
capital element 资本因素;资本部分 + EGD.S{
capital equipment 资本设备 w(/aiV
capital expenditure 资本开支;非经常开支 #w\~&0
capital expenses 资本费用 YQ6f}O
capital financing 筹集资本;以非经常收入支付非经常开支的结算 @!yMIM%P
capital flow 资金流量 7:)n$,31FW
capital formation 资本形成;集资 s3R(vd
capital formation figure 资本组合数字 %sX$nmi3
capital fund 资本基金 =p=rg$?
capital gain 资本增益;资本增值 d\
1Og\U|A
capital gains tax 资本增值税 qT`k*i?
capital goods 资本财货;资本货物 :F{:Z*Fi0
capital grant 非经常补助金;非经常拨款;建设补助金 ;I}kQ!q
capital grant cycle 建设补助金周期 q(.:9A*0
capital injection 注入资本;注资 b;cdIl!3
capital input 投入资本 C0}IE,]
capital intensity 资本密集度 bdF.qO9
capital intensive 资本密集 /$'AjIg4:&
capital investment 资本投资 3~S8!nx
Capital Investment Fund 资本投资基金 EioB%f3
capital loss 资本损失 g'V>_u#(
capital maintenance 资本保值;资本保留 -1UD0(
capital market 资本市场;资金市场 .tzG_
capital market instrument 资本市场票据 :]^P1sH[
capital money 资本款项 NT+?#0I
capital money subject to a trust 信托财产资本 Z^IPZF
capital movement 资本流动 #>mr[
capital nature 资本性质 Qg[/%$x.
capital outlay 资本支出 bS"fkf9
capital portion 资本部分 O2f-5Y$@
capital profit 资本利润 -<
&D
capital project 基本工程项目;非经常开支项目 l33Pm/V2?
capital receipt 资本收入 Y!gCMLL
capital redemption 资本赎回 b7wvaRe.
capital redemption business 资本赎回业务 V&\[)D'c
capital redemption contract 资本赎回合约 '4|-9M3f
capital redemption reserve 资本赎回储备 D~$r\]av
capital reduction 资本减缩;减资 #R.-KUW:
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] }#Qc \eud
股本削减计划〔香港联合交易所有限公司〕 _q{c##Kf
capital repayment 偿还资本 Ko&>C_N
capital reserve 资本储备;后备资本 =yyp?WmC8
capital revenue 资本收益;非经常收入 =aoMii
capital spending 资本开支;资本支出;非经常开支 viMzR(JU
capital stock 股本 HFaj-~b
capital stock subscription 认缴股本;认购股本 T2!6(,
s9
capital subsidy 建设津贴;基本建设津贴 K3x.RQQ-
capital subvention 非经常资助金 5&q8g;XiEM
capital sum 资本额 B3
5E8/
capital tax 资本税 B9H@e#[
capital transfer tax 资本转移税 .sj^{kGE
capital turnover 资本周转率 |]ZYa.+:
capital value 资本价值 Vy938qX
capital works project 基本工程项目 <-D0u?8
Capital Works Reserve Fund 基本工程储备基金 w$`5g
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 e^[H[d.WMC
capitalization 资本化;资本总额 1PP $XJtyD
capitalization of interest 利息化作本金 ~ ArP9
K"
capitalized interest 化作本金的利息 dRaNzK)M
capitalized loan 转作资本的贷款 }C>{uXv
capitalized value 资本还原值;资本化价值 _oUHJ~&,
capitation grant 按人计算的补助金 (Yis:%c\!
captive insurance business 专属自保保险业务 /(BMG/Tb
car insurance 汽车保险 q~vDz]\G
Caribbean Development Bank 加勒比开发银行 nC}6B).el
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] CS=qj-(
意大利嘉利堡银行 }=8B*
cartel 同业联盟;卡特尔 +[tE ^`-F
cartelized rates system 联营式利率制度 bdibaN-h
cash 现金;现款 CCWg{*og
cash accounting system 现金会计制度 `/ q|@B7
cash acquisition 以现金投资所得的资产 ,J{ei7TN
cash allowance 现金津贴 x>* Drm 7
cash assets 现金资产 v!ujj5-$I
cash at bank 银行现金;银行存款 yz LpK;
cash balance 现金结余 x\s|n{
cash basis 现金收付制;收付实现制 f'aVV!
cash basis accounting 现金收付制会计;收付实现制会计 t7?Zxq
cash bonus 现金红利 D0#x
Lh
cash book 现金出纳帐;现金簿 B&.FOO
cash client 现金客户 u(wGl_
cash commission rebate 现金回佣 }c}|
$h^Y
cash compensation 现金补偿 y?a
Acn$
cash contribution 现金承担额;现金分担额 Ie`13 L2
cash cost 直接费用;现金成本 X90J!
cash coupon 现金礼券 r.>].~}4
cash credit 现金信贷 Z<SLc,]^
cash deficit 现金赤字 JA'h4AXk
cash deposit and withdrawal 现金收支 %JHGiCv|
cash disbursement journal 现金支出日记簿 )p~BQ~eip;
cash disbursement slip 现金支出传票;现金支出单 ^*S)t.
"
cash flow 现金流量;银根 /`6ZAom9
cash flow lending 流动现金放款;无抵押融资 72Iy^Y[MX
cash flow statement 现金流量表;现金流动表 {jho&Ai
cash flow surplus 现金流量盈余 RQ'H$r.7g
cash in hand 库存现金;手头现金 0DmMG
cash in till 备用现金 OQ>x5?um
cash in transit 运送中现金;在运现金 mysetv&5
cash input 投入现金 $ n+w$CI)
cash input figure 现金投入数字 u
a~CEs
cash limit 现金支出限额;现金限额 *WIj4G.d
cash margin 现金保证金 "E8zh|m o
cash market 现货市场;现金交易市场 00SbH$SU
cash offer 现金要约;现金补偿额 1}:bqI.<W
cash payment 现金付款;现金支付 `(f!*Ru@/z
cash position 现金头寸 sM?MLB\Za
cash price 现金价格 %T)oCjM[\
cash receipts journal 现金收入日记簿 kWe{r5C7
cash receiving slip 现金收入传票;现金收入单 }2uI?i8
cash settlement 现金结算 hvuIxqv !y
cash surplus 现金盈余 Nv/v$Z{k
cash with order 订货付现;凭票即付 y7$iOR
cashier's order 银行本票 6C-/`>m
cashier's order outstanding 未承兑的银行本票 m"fNK$_d
cash-limited subhead 有现金支出限额的分目 E !a|Xp
cash-sweep 现金彩票活动 \yd
s5g!:
casual client “散客”;“散户” yfx7{naKC`
CCASS Depository 中央结算系统证券存管处 e|p$d:#!
CCIC Finance Limited 中芝兴业财务有限公司 USVqB\#
cedant 分出者 ;IVDr:
ceding company 分出公司 8ZKo_I\
ceding insurer 分出保险人 h|h>u
^@
ceiling 上限 3v
mjCm
ceiling price 最高限价 )Jk0v_ X
central bank 中央银行 mXUGe:e8
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 q@@T]V6
central banking 中央银行业务 6q]5Es<
central banking function 中央银行职能 72X0Tq 4
Central Clearing and Custodian System 中央结算及托管系统 0qo)."V{
Central Clearing and Depository System 中央结算及存管系统 T.We: ,{
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 AjT%]9
V?
central clearing house 中央结算所 1\g6)|R-+
central clearing system 中央结算制度;集体交收系统 /}PF\j9#4
central custody system 中央托管系统 @*qz(h]\
central depository 中央存管处 C":o/;,1
central depository system 中央证券存管制度 n[]tXrhU
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 ) :\xHR4
central rate 中央汇率;中心汇率 Q"t<3-"
Central Registration Hong Kong Limited 香港中央证券登记有限公司 )@L'wW
Central Tender Board 中央投标委员会 Wt=|
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 +\|Iu;w
centralized budgetary and payments system 集中预算及支付制度 ;Y;qg
centred 12-month moving average 十二个月定位移动平均数 59!Fkd3
certificate of approval 批准证明书 ooV3gj4
certificate of beneficial entitlement to property 资产权益证书 rN%F)
q#
certificate of compliance 合格证明书;合约完成证明书 7hi"6,
certificate of deposit [CD] 存款证 V\{tmDE
certificate of exemption from estate duty 豁免遗产税证明书 h-m\% |D
certificate of incorporation 公司注册证书;法团注册证书 )*Q-.Je/U
certificate of incorporation of registered trustees 注册受托人法团证书 KM!k$;my
certificate of indebtedness [CI] 负债证明书 6X\ 2GC9
certificate of insurance 保险证书 =Apxdnz,
certificate of interest 权益证明书;息票 66'?&Xx'
certificate of means 资产证明书 o.'g]Q<}UB
certificate of participation 参与证明书 TP"1\O
certificate of payment of profits tax 缴付利得税证明书 {O,{c\
certificate of preference 特惠税证 Uv?|G%cD-
certificate of rateable value 应课差饷租值证明书 EloMe~a3
certificate of registration 登记证书;注册证明书 K,e w >U
certificate of satisfaction 清偿证明书 TzntO9P+
certificate of transfer 转让证明书 9:!gI|C
certificate to bearer 不记名证明书 <7n4_RlF!
certification 核证 GN0`rEh
certification fee 核证费 EM/@T}
certified cheque 经银行证明可兑现的支票 ]ZoD'-,
certified public accountant [CPA] 执业会计师 `d[1`P1i[
certified statement 经证明的报表 *0}3t<5
cessation of business 停业 ^kgBa2 7
cession 分保 .-IkL|M
C.F. Finance Company Limited 浙一财务有限公司 }4{fQ`HT
chance 机会;中彩机会 (&P9+Tl
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 0q*r
change of domicile 迁册 kdCP
change to estimates 修订预算
(:";i&
change to the approved estimates of expenditure 核准开支预算的变动 `KCh*i
charge 费用;押记;抵押 h[?O+Z^
charge number 税单号码 *$"gaXI
charge on assets 资产的征税 ynB _"mg
charge upon general revenue 从政府一般收入中拨款支付 z)xSN;x
chargeable 可予征收;应课税的 =e}H'5?!
chargeable agreement for sale 可予征收印花税的买卖协议 Hsihytdj
chargeable income 应课税入息 !j\" w p
chargeable normal trading receipt 应课税的一般营业收入 v0kqu
chargeable profit 应课税利润 UTSL
chargeable to tax 应课税 K^ 3co
charged to... 记入……帐目 ^<:sdv>Y5
chargee 承押记人 w~;I7:
charge-holder 受押人 eh ,~F
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 i:cXwQG}B
charging order 押记令 Pf$pt
chargor's right 押记人的权利 .!6>oL/iF
charitable donation 慈善捐款 tU^kQR!
charitable trust 慈善信托 +4,2<\fX
charity property 慈善财产 a3VM'
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 8NU`^L:1
charter 章程;特许权 *5wu
charter of incorporation 成立章程 uu/+.9
chartered accountant 特许会计师 AxZD-|.
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 @_"9D y Y%
Chartered Institute of Public Finance and Accountancy [United Kingdom] v|ck>_"
.
特许公共财政及会计学会〔英国〕 oP2fX_v1x
charterer 承租人 UDc$"a}ds{
Chase Manhattan Asia Limited 美国大通亚洲有限公司 {\z({Wlb]
Chase Manhattan Bank 美国大通银行 &%2*Wu;
chattels 实产 'r@:Cz3e*I
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 qU,c~C=Qf
Che Hsing Finance Company Limited 浙兴财务有限公司 _6k*'aT~FK
check-and-balance system 制约平衡制度 2~*Ez!.3
Chekiang First Bank Limited 浙江第一银行 +e-,ST&w(
cheque 支票 Yyfq
Chiao Yue Finance Company Limited 侨裕财务有限公司 g!`3{
/4
Chiba Bank, Ltd. 千叶银行 AWjm~D-?
Chicago Board of Options Exchange 芝加哥期权交易所 Rm5Kkzd0o
Chicago Board of Trade 芝加哥交易所 bO;(bE m@
Chicago Mercantile Exchange 芝加哥商品交易所 a2f^x@0k
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 M@(^AK{mU
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 o%4Gd~
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 5I,gBT|B
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 z*a8sr
child allowance 子女免税额 $v`afd y
China & South Sea Bank Limited 中南银行 O Lc}_
China Affairs Committee [Hong Kong Futures Exchange Limited] ';G1A
中国事务委员会〔香港期货交易所有限公司〕 zi'Jr)n
China concept stock 中国概念股 S/`%Q2za4
China Construction Bank 中国建设银行 Ln.ZVMZ;
China Development Division [Stock Exchange of Hong Kong Limited] D&ve15wL
中国发展科〔香港联合交易所有限公司〕 /oL;YIoQX
China Economic News 《中国经济新闻》 x-'~Bu
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 NJ MJ
China State Bank Limited 国华商业银行 X]y)ZF26
Chinatrust Commercial Bank, Limited 中国信托商业银行 Dl&GJ`&:p
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 v`c$!L5
Chinese Bankers Club, Hong Kong 香港银行华员会 v6GsoQmA
Chinese Banks' Association 香港华商银行公会 3^StIw{X
Chinese Gold and Silver Exchange Society 金银业贸易场 $3d}"D
Chinese New Year bonus 年奖;年终花红 ;D.h65rr
chit fund 银会 m))<!3
Chiyu Banking Corporation Limited 集友银行有限公司 id?#TqD
Chiyu Finance Company Limited 集友财务有限公司 Q*YYTmZ
Cho Hung Finance Limited 朝兴金融有限公司 @f!AkzI
choses in action 无形动产;据法权产 fRvAKz|rL
chronological book 序时帐簿 kL90&nP
Chubu Securities Finance Company 中部证券金融公司 #RMI&[M
Chung Khiaw Bank Limited 崇侨银行 T%F0B`
Chung Nan Finance Company Limited 中南财务有限公司 a1.|X i'/z
Chuo Trust & Banking Co., Ltd. 中央信托银行 8CC/ BOe
Chuo Trust Asia Limited 中央信托亚洲有限公司 oW$s
xS
Citibank, N.A. 万国宝通银行 }Z`(aDH
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 T}D<Sc
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 t0#[#I1+
Citicorp International Limited 万国宝通国际有限公司 8seBT;S
civil debt 民事债项 f{lZKfrp
Civil Service Pension Reserve Fund 公务员退休金储备基金 MDRe(rF=
claim 申索;索偿;债权 m9md|yS
claim equalization fund 申索平衡基金 kJ(A,s|
claim for refund of property tax 申请发还物业税 qUo-Dq>
claim of debt 债权申索 @4!x>q$3
claim on bank 对银行的债权 e9^2,:wLB
claim to dividend 摊还债款申索 1P]de'-`j
claimant 申索人;索偿人 *8ExRQZ$
claims statistics 申索统计数字 `*\{.;,]#
class of insurance business 保险业务类别 .9|uQEL
class of property 财产类别 3_`szl-
claw-back 递减率 j}+5vB|0
clearance cost 清拆成本 [WB{T3j
clearing 结算;票据交换;清算 33~qgK1>
clearing account 结算帐户 "Jy~PcJZ1
clearing and settlement system 结算和交收系统 n(lk
dw
clearing balance 结算差额 lM#A3/=K
clearing bank 结算银行 O}#yijU3e
clearing cheque 交换支票 O {k:yVb
clearing house 结算所;票据交换所 ]Y.deVw3i
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 fA! 6sB
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 q6wr=OWD
clearing member 结算会员 G_ Ay
Clearing Members' Fund 结算会员基金 m=b~i^@
clearing participant 结算参与者 gor<g))\
clearing rebate 结算费用的回佣 }'=h4yI
Clearing Rules [SEHK Options Clearing House Limited] 0+b0<
《结算规则》〔联交所期权结算所有限公司〕 On1v<SD$[
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 #vf_D?^
Clerk to the Board of Review 税务上诉委员会书记 q9dLHi<1
client 客户;委托人;当事人 n~Szf
client agreement 客户协议 ACjf\4Q
client confidentiality 客户保密的责任 GIv){[i
client money 客户款项 K`nJVc
client statement 客户结单 nSY-?&l6P
clients fund 客户资金 HXJ9xkrr
close 结算;收市;收盘 -U>7
H`5
close a position 平仓;轧平头寸 (tl}q3U
close company 股份不公开的公司 rwpgBl
close higher 收市时价位较高 0]x;n+G[q
close lower 收市时价位较低 >&H~nGP.
close mixed 收市时荣辱互见 t#<KxwhcN
close of exchange 交易所停市 hN(L@0)
close of financial year 财政年度终结 Z,WW]Y,$
close out 平仓 {@r*+~C3
close out a long position 平长仓 :w?7j_p#
close out a short position 平空仓 WwW^[k (X
close steady 收市时价格稳定 ~4)Y#IxL
close the gap 弥补差距 }#= Od e
closed position 平仓 wH!#aB>kP
closed-end investment corporation 股份固定的投资公司 HPa|uDVv
close-out price 抛售价格 9DEh*%q
closing account 决算帐户 PaVO"y]C
closing balance 期终结余;收市结余 4VIg>EL*
closing price 收市价;收盘价 H2Eb\v`#
closing quotation 收市价;收市行情 gKL1c{BV
closing rate 收市汇价;收盘汇率 [xpQH?
closing transaction 平仓交易 M^H90GN)X
clothing levy 成衣税 3:|-#F*k{
club deposit 零存整付存款 ]@SU4
Code of Aid 《资助则例》 00M`%c/
Code of Banking Practice 《银行营运守则》 p\U*;'hv
Code of Best Practice [Stock Exchange of Hong Kong Limited] W3LP
~
《最佳应用守则》〔香港联合交易所有限公司〕 ?En7_X{C?
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〕 F@hYA
Code of Conduct for Persons Registered with the Securities and Futures Commission jNy?[
)
《证券及期货事务监察委员会注册人操守准则》 ma9ADFFT
code of practice 实务守则;经营守则;执业守则 Q[s2}Z!N;
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 +$(0w35V5
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 h39e)%x1
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 =w<VT%
Code on Pooled Retirement Funds 《集资退休基金守则》 fW~*6ln
Code on Share Repurchases [Share Repurchase Code] 7<yp"5><)
《公司购回本身股份守则》〔《股份购回守则》〕 {(\(m/!Z
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 PZ34 *q
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 7Qh_8M
co-debtor 共同债务人 ?mOg@) wx
co-financing scheme 共同融资计划
#[ :w
cognizance 证明令 M}!A]@
coin 硬币 3cu9[~K
coin replacement programme 硬币取缔计划 PV,"-Nv,
coin set 套装硬币 JIUtj7HQ
coinage 硬币 ~tNY"{OV#
Coinage Security Fund 硬币发行基金
A1Q
+0
cold call 主动与准客户接触 n(jjvLf
collapse in prices 价格下泻;价格下挫;价格暴跌 TmiWjQv`
collateral 抵押品 M7VID6J.
collateral bond 担保债券 +5*vABvCu
collateral loan 抵押贷款 @\~tHJ?hQd
collateral security 附属抵押品 vbKQ*
collection 征收;收取 ,QS'$n
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 ,U%=rfB~
collection of betting duty 收取博彩税 y~p4">]
Collection Office [Inland Revenue Department] 收税处〔税务局〕 Dq`~XS*
collective consumption 集体消费 l#6&WWmr
Collector 收税主任 -SJSTO[/J
Collector of Rates 差饷征收官 *mV&K\_
Collector of Stamp Revenue 印花税署署长 SOH%Q_
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 d~<QAh#rG
combined surplus 合并盈余 wsfysat$
combined visible and invisible trade account 有形及无形贸易合并帐目 /Ri,>}n
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 Q>IH``1*e
commemoration coin 具纪念性的硬币 ih!~G5Xi9i
commencement of winding-up 清盘开始
1#D<ZN
commerce and industry sub-index 工商分类指数 A7(M,4`6
commercial activity 商业活动 QUPf*3Oy
commercial bank 商业银行 hb! ln7
Commercial Bank Act of Norway 《挪威商业银行法》 C*O
,rm}
Commercial Banks Law 《商业银行法》 bp Ml =_
commercial borrowing 商业借款 M]B3vPA/v
Commercial Code of Japan 《日本商法》 W^(Iw%ek
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 o
PaZ
commercial invoice 商业发票 wA r~<
commercial letter of credit 商业信用证 .Qfnd#
commercial loan 商业贷款;商业放款 tzNaw %\
commercial paper 商业票据 t {=i=K3
commercial paper market 商业票据市场 M@~o6 ^
commercial registry 商业登记处 7O461$4v
commercial return 商业回报 4OEKx|:5n
commercial sale 商业销售 =43d%N
commercialization 商品化 HZuiVW8
commercially viable 具商业利益;有利可图 fM{1Os
Commerzbank AG 西德商业银行 A^cU$V%?W
commission 佣金;委员会 B<+pg
Commission des Operations de Bourse of France 法国证券事务监察委员会 bqjr0A7{
commission house 佣金行;代办行 ,|iy1yg(
commission payable 须付的佣金 jnDQ{D
commission rebate 佣金回扣 3q CHh
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 ~T&%
VvI
Commissioner of Banking 银行监理专员〔银监专员〕 (!ZV9S
Commissioner of Estate Duty 遗产税署署长 L1F###c
Commissioner of Inland Revenue 税务局局长 g 9|qbKQ:[
Commissioner of Insurance 保险业监理专员 xDLMPo&
Commissioner of Rating and Valuation 差饷物业估价署署长 !Y|8z\Q
commitment 承担;已承担的开支;承担额;承担项目 fPrb%
commitment fee 承诺费 Ivjw<XP6K
Committee of the Hong Kong Association of Banks 香港银行公会委员会 IwM8#6;S~
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 _iq2([BpL
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 JE9>8+
Committee on Payment System [Hong Kong Monetary Authority] wlL8X7+:
支付系统委员会〔香港金融管理局〕 Nor`c+,4
Committee on Unit Trusts [Securities and Futures Commission] &_YtY47
单位信托委员会〔证券及期货事务监察委员会〕 Me<du&
T
Commodities Dealers' Deposit Fund 商品交易商按金基金 \KNdZC?V2
Commodities Trading Commission 商品交易事务监察委员会 r!~(R+,c
commodity 商品 u&tFb]1@)
commodity classification 商品分类法 +:!ScG*
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 ~xE=mg4le
commodity dealer 商品交易商
N)P((>S;
commodity exchange 商品交易所 a!?.F_T9A
Commodity Exchange Compensation Fund 商品交易所赔偿基金 K@*rVor{
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 +Tp%5+E
commodity flow method 商品流动法;商品流通法 a(5y>HF
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 EFwL.'Fh
commodity futures contract 商品期货合约 PC[cHgSYU
commodity market 商品市场 fZ{&dslg
commodity tax 商品税 mHHzCKE ,
commodity trading adviser 商品交易顾问 s1Okoxh/!V
commodity trading adviser's representative 商品交易顾问代表 m'SmN{(t
commodity trading advisory contract 商品交易顾问合约 y]J3hKs
commodity warrant 商品期权证 hMz&JJ&B
commodity-based investment 以商品为基础的投资 ) (+)Q'*
common fund 共同基金 }R`Irxv4
common property 分权共有财产 2H3(HZv
common share 普通股 K Ka c6Zj
common stock 普通股 ^A- sS~w
Commonwealth Bank of Australia 澳洲联邦银行 ^~,
ndH{
Commonwealth Development Corporation 英联邦发展公司 BL0|\&*1
Commonwealth Finance Ministers Conference 英联邦财长会议 2J)74SeH
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 /<6ywLD
Commonwealth income tax 英联邦入息税 C#ZhsWS!b
Commonwealth Preference 英联邦特惠制 Y=3X9%v9g
communal property 公有财产;公有产业 ckAsGF_B~!
communication expenses 通讯费用 QP+c?ct}hF
Community Preference 欧共体特惠制 'xsbm^n6a&
commutation of pension 退休金的折算 :cEd [Jm9
commuted gratuity 折算酬金 QTeFR&q8
commuted pension gratuity 经折算的退休酬金 8i[".9}G\
Companies Act [United Kingdom] 《公司法令》〔英国〕 6GY32\Ac
Companies Handbook 《上市公司手册》 z;ULQ
companies inspector 公司检查员 kAY@^vi
Companies Liquidation Account 公司清盘帐户 Z6NJ)XQy6F
Companies Ordinance: Information to be Included in a Rights Issue Prospectus K q/~T7Ru
《公司条例:供股章程须载有的资料》 Uld_X\;Q4
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》 9e-*JYF]C
Companies Registration Officer 公司注册主任 u>81dO]H
Companies Registry 公司注册处 xJN |w\&
Companies Registry Trading Fund 公司注册处营运基金 'N*!>mZ<
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 jk
K#e$7
Company Formation and Enforcement Division [Companies Registry] cJSVT8
公司成立及条例执行部〔公司注册处〕
g;(_Y1YQ
company in which the public are substantially interested 由公众拥有相当权益的公司 FT<H]Nf
company limited by guarantee 担保有限公司 6aRGG+H
company limited by shares 股份有限公司 P$6W`^DZ
company register 公司登记册 2rF?Q?$,B
company registration fee 公司注册费 4 |FRg
company with limited liability 有限法律责任的公司 NP$e-" 1
company's memorandum 公司组织章程 *&(2`#C;
company's reserve 公司储备 @X
K>
comparative advantage 比较优势;比较利益 N?\bBt@
compensation 补偿金;赔偿 E]\D>[0O
Compensation Committee [Stock Exchange of Hong Kong Limited] :m]/u( /N
赔偿委员会〔香港联合交易所有限公司〕 g'KzdG`O0
compensation from insurance 保险赔偿 >'eB2
compensation fund 赔偿基金 Z+r%_|kZ
compensation fund levy 赔偿基金征费 mVa?aWpez
compensation rate 补偿率 _yiRh:
Compensation Review Committee 赔偿检讨委员会 1% asx'^
compensation scheme 赔偿计划 ;gEp!R8
compensation trade 补偿贸易 7t ZW^dF
compensation value 补偿值 %)BwE
compensatory payment 补偿付款 (D0C#<4P
competition and pricing strategy 竞争与定价策略 7U&5^s
)J
competitive edge 竞争优势 x(rd$oZO
competitive price 具竞争力的价格 aB=vu=hF
competitive tender 竞争性投标 U)u\1AV5
Compliance Committee [Stock Exchange of Hong Kong Limited] a#YuKh?
监察委员会〔香港联合交易所有限公司〕 ;I[ht
component of expenditure 开支组成部分 :!(YEF#}
Composite Consumer Price Index 综合消费物价指数 dVPq%[J2
composite index 综合指数 >g>f;\mD7$
composite rating 综合评级 )Y=w40Yzd
composite return form 综合报税表 oG+K '(BB
Composite Securities and Futures Bill 《证券及期货综合条例草案》 AGl|>f)
composite tax return 综合报税表 zhuyePn
composition 组合成分;债务重整协议 67}]s@:l](
composition of earnings 收益组合成分 zv$Gma_
compound increase 复合增加率;复合增长率 ub[""M?
compound interest 复利 <\E"clZI
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 IRlN++I!
comprador note 买办票据 `l+ >iM
comprador order 买办付款令票 w9G_>+?E
comprehensive income tax 综合所得税 f0/jwfL
comptroller 审计主任 l. XknF
compulsory liquidation 强制清盘 17WNJ
compulsory winding-up 强制清盘 7vii9Am7
computation 计算;计算表 h9w@oRp`~
computational procedure 计算方法 <P|`7wfxE
computer audit programme 电脑审计程序;电脑核数程序 Ko1AaX(I'+
concentrated position 集中持仓量 Oyi;bb<#
concentration risk 资金集中风险;集中融资风险 [B}1z
concept stock 概念股 7k'=F m6za
concession 特许权;宽减措施;优惠 >Y,/dyT
Zm
concession contract 特许经营权合约 t)\D
concessionary rate 优惠率 K?5B>dv@A
concordat 协定;契约;国际监管条约 2=igS#h
condition 条件 j5PaSk&o=
conditional endorsement 附有条件的背书 4}.WhE|h
conditional offer 有条件要约 z0T`5NG@
conditional sale agreement 有条件售卖协议 @PT`CK}
conditions of tender 投标章程 qgwv=5|
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》 TrSN00
conduct of business standard 业务操守准则 J!=](s5|
Confidentiality Understandings 保密谅解文件 !T<z'zZU
confirmation letter 确认书 `
(7N^@
confirmation of mail transfer 信汇证明书 "}S9`-Wd|
Confirmation of Payment 已缴税证明书 AeNyZ[40T
confirmed letter of credit 保兑信用证 @o}1n?w
confirming bank 保兑银行 -s9 Y(>
confiscation order 没收令 1;cv-W
connected transaction 关连交易 r{pI-$
consensus capitalism 共识资本主义 UiJ^~rn
conservative investor 保守投资者 *Gg1h@&
consideration 代价;对价;约因 di-O*ug
consideration issue [listing method] 代价发行〔上市方式〕 t7{L[C$
consideration other than cash 现金以外的代价 RnMB Gxa
consignee 收货人;代售人 DCEvr" (
consignment 托运;寄售 GCcwEl!K^
consignor 付货人;托运人;寄售人 e#l*/G*,
consolidated account 综合帐目 g0^~J2sDd
consolidated account expenditure 综合帐目开支 >Sc$R0
consolidated balance sheet 综合资产负债表 mA&RN"+V
consolidated cash deficit 综合现金赤字 F3kC"H
consolidated cash surplus 综合现金盈余 3S[w'
consolidated enterprises sectorial index 综合企业分类指数 Fv?R\`52u
consolidated net earnings 综合净收益;综合净盈利 8vz_~p9%j
consolidated net profit 综合净利润;综合纯利 r!{w93rPX
consolidated policy 综合保单 }u(d'9u
consolidated price 综合价格 LVPt*S= /
consolidated profit and loss account 综合损益帐;综合损益表 Jo6~r-
consolidated public sector expenditure 公营部门综合开支
91-P)%?
consolidated revenue account 综合收入帐 cJU!zG
consolidated shareholders' fund 综合股东资金 p{A}p9sjx
consolidation of shares 股份合并 }4bB7,j
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 p{mxk)A
consortium company 财团公司 '#cT4_D^lI
consortium loan 银团贷款 uznoyj6g
constant dollar figure 固定币值 .jU|gf:x
constant market price 固定市价 v YRt2({}Z
constant price 固定价格 +zFV~]b
constant price series 固定物价计算数列 , aRJ!AZ
constant rate 固定比率 r*X}3t*
constituent stock 成分股 *kX3sG$8
constitution 章程;组织章程 |@o]X?^
construction output 建造产出量 6Nfof
constructive trust 法律构定信托 y:[VRLo
consultant accountant 顾问会计师 }`/n2
consultant's fee 顾问费 [@)z $W
Consultation Paper on Proposed Regulation on Share Margin Financing gJFpEA {
《监管股票按贷财务的建议谘询文件》 $*)(8C l
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability 0)Xue9AS
《有关联交所检讨董事资格的程序的谘询文件》 cLko
consumer behaviour 消费者行为 19-yM`O
Consumer Council 消费者委员会 &Cpxo9-
consumer credit financing operation 消费者信贷业务 *DI:MBJY
consumer demand 消费者需求 }!7DF
consumer durables 耐用消费品 k$x
'v#
consumer expenditure 消费开支 K#C56k q&
consumer goods 消费品 D*r Zaqy
consumer market 消费市场 f}ij=Y9
consumer price 消费物价 pB7Z;&9
Consumer Price Index [CPI] 消费物价指数 8YLZ)k'
Consumer Price Index (A) 甲类消费物价指数 t5v)6|
Consumer Price Index (B) 乙类消费物价指数 rKs WS~U
Consumer Price Index Classification System 消费物价指数分类法 ?O>JtEz~lQ
Consumer Price Index Report 《消费物价指数月报》 L\?g/l+k
Consumer Price Index series 消费物价指数系列 W;g+R-
consumer price inflation 消费物价上涨 5<BV\'
Consumer Representative Action Fund 消费者集体诉讼基金 GGQ(|?w
consumer sentiment 消费意欲 =^AZx)Kwd
consumer spending 消费开支;消费支出 +?txGHQq
consumption expenditure 消费开支 C\>Mt
consumption pattern 消费模式 3k[<4-
consumption product 消费产品 (Rg!km%2T
consumption tax 消费税 [ma#8p)
contango 交易延期费;延期交割费;期货溢价 ,<j5i?
contingencies warrant 紧急拨款令;应急支款授权书 5b4V/d*
'
contingency 应急费用;意外开支准备金 . .je<
contingency allowance 应急准备金 H{Y=&#%d
contingency sum 应急费用;意外开支准备金 rbZ6V :
contingent assets 或有资产 OO+#KyU
contingent debt 或有债权;待确定债务 v4a4*rBI"
contingent interest 待确定的权益 .,K?\WZ
contingent liabilities 或有负债 ~0r.3KTl"Y
contingent profit 或有利润 KY34 'Di
contingent right 或有的权利 7{6.
continue to hold a deposit 继续持有存款 o-<_X&"a|5
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 $`dNl#G,
continuing rent 连续租金 0i(?LI_S
continuing trustee 留任受托人 x|i3e&D
continuous licensing system 长期持牌制度 QpTNU.v5f
Continuous Net Settlement System [CNS System] 持续净额交收系统 JEF7hJz~
contra account 对销帐户 YM*6W?
contra flow 资金回流 '2J6%Gg
contra item 对销项目 QV7c9)<]'}
contra transfer 对销转拨 o@` E.4
contract 合约 _@;3$eB
contract for difference 差价合约 XoiYtx53
contract for service 服务合约 /F}\V
^
contract for settlement 平仓合约 ?CZD^>6
contract note 成交单据 8]MzOGB8
contract of copartnery 合伙合约 NITx;iC
contract of indemnity 弥偿合约 A;`U{7IST
contract of insurance 保险合约 JG4*B|3
contract of reinsurance 再保险合约 8+cpNX
contract price 合约价格 ` +UMZc
contracting party 订约人;立约人;缔约国 y-q?pqt
contractual agreement 合约协议 o9d$
4s@/
contractual commitment 合约承担 ;Hp' x_xQ
contractual joint venture 合约式联营企业 eo52X&I
contractual mutual fund 合约互惠基金 gWH9=%!
contractual right 合约权利 LU7)F,ok
contractual savings fund 合约储蓄基金 A.x}%v,E
contributed surplus 实缴资本盈余 v]SE?xF{U
contribution 出资;供款;捐款;分担款项 6$<o^Ha*R
contribution account 供款帐户 ,fJ(.KI0
contribution to gross domestic product 在本地生产总值中所占比率 K0H!Ds9
contribution to investment 出资额 J6Nw-qF
contribution to pension fund 退休金供款 T*~)9o
contributor 供款人;出资人;捐助人 O36r
,/X
contributory 分担人 C|@k+^S
contributory scheme 供款计划 Z?aR9OTP
contrived cessation of business 有预谋的停业 w*P4_=
:%Y
control 控制权;控制;管制 yBh"qnOT
control of a company 公司的控制权;公司控股权 sq|@9GS0T
control of business 业务的控制权 9<c4y4#y
controlled company 受控制公司 'J0s%m|j
controller 控制人;控权人;会计长 hg=G//
controller of an authorized institution 认可机构控权人 0F'UFn>{
controlling company 控股公司 rAw1g,&
controlling interest 控制权益;控股权益 NKhR%H
controlling officer 管制人员 u0hbM9U>
controlling officer's report 管制人员报告 &B0&183
controlling shareholder 控股股东;持有控股权的股东 oYErG],
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》 Xq!tXJ)
conventional lending 传统放款;常规放款 Cwf$`?|W
conversion 兑换;换算;转换〔证券〕 Rj;e82%%N
conversion factor 换算因数 "UnSZ[;t
conversion of stock 公债的转换 Y8{1?LO
conversion rate 兑换率;换算率;转换价格〔证券〕 TaJn2cC^
convertibility 可兑性;兑换性;自由兑换 na:^7:I
convertibility undertaking 兑换保证 gH)B`
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convertible 可兑换;可换股 $uB(@Ft.
convertible currency 可兑换货币 CyDf[C)=
convertible debenture 可转换债权证 B2WX#/lgd
convertible loan stock 可转换股的债权股额 rh&Eu qE%
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 L;7mt
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conveyance 转易;转易契;财产转让证书 nKkTnTSa
conveyance of property 财产转让 Z M, ^R?e
conveyance on sale 售卖转易契 iB`]Z@ZC
conveyancing fee 业权转易费 ?yeC
j1X
conveyancing scale charges 物业转易收费标准 TN aff
cooling-off period 冷静期 A@AGu#W
co-owner 共同拥有人;分权共有人 <X&:tZ#/
co-partner 共同合伙人 7lPk~0
co-partnership 共同合伙 u3brb'Y+
Copenhagen Stock Exchange 哥本哈根证券交易所 #e2 69FwN
core capital 核心资本 /O9EI'40)
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons =u"|qD
《适用于注册人的衍生工具场外交易活动的核心运作和财务风险管理机制》 !Qa7-
Core Principles for Effective Banking Supervision [Basle Committee] lD#1"$Coz
《有效监管银行业的主要原则》〔巴塞尔委员会〕 i3j jPN!
cornering “夹仓”;轧空;囤积居奇 n(S-F g
corporate borrower 借款公司;借款机构 d'fpaLV
corporate business 公司企业;公司业务 (k.7q~:
Corporate Communications Department [Stock Exchange of Hong Kong Limited] e-=PT1T`
企业传讯部〔香港联合交易所有限公司〕 4!%LD(jB`B
corporate customer 公司客户 Y!$z7K
corporate dealer 公司交易商 oHnpw U
Corporate Finance Division [Securities and Futures Commission] eW,Pn'
企业融资部〔证券及期货事务监察委员会〕 M=_CqK*
Corporate Finance (D.T.C.) Limited 协联财务有限公司 IOqyqt'
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 XPTB,1g+f
corporate governance 公司管治 G_4P)G3H
corporate income tax 公司所得税 l #z`4<
corporate investment adviser 公司投资顾问 =@XR$Uud6
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 c&(,
corporate plan 公司计划 9GaER+d|
corporate practice 执业法团 ]%hI-
corporate profits tax 公司利得税 vUeel%
corporate savings 公司储蓄 xTm&`Xo
corporate service tax 公司服务税 u5M{s;{11r
corporate signature 法团的签名 ofCP>Z-
corporation 法团;公司 N6%q%7F.:
corporation bond 公司债券 4jro4B`
corporation stock 公司股证;地方债券〔英国〕 )E2Lf]
corporation tax 公司税 &r!>2$B\
correction phase of stock market 股市调整期 E|3aiC,5
Correctional Services Industries Suspense Account 惩教工业暂记帐 {z_pL^S'52
corrective affidavit 修正遗产申报誓章 .6#2i <oPW
correspondent bank 代理银行 M4\Io]}-M
Cosmos Finance Limited 宇宙财务有限公司 JdEb_c3S
cost 成本;费用;价格 _'a4I;
cost centre 成本中心 TY?io@
cost competitiveness 成本竞争力 Ve)
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cost control 成本控制;成本管理 H`@7o8oj1
cost convention 原值成本法;成本惯例 &H{>7q#r
cost effectiveness 成本效益;经济效益 O0YGjS|d
cost efficiency 成本效率 4q8%!\A+
cost element 成本要素 $dw;Kj'\
cost flow 成本流转 '8
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cost input 投入资金 N3RwcM9+;
cost management information system 成本管理资料系统 -
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cost of an asset 资产成本 {v(|_j&:o
cost of borrowing 借贷成本 kICYPy
cost of capital 资本成本;资金成本 a9Rh
cost of installation 安装费 M!'tD!NWc
cost of issue 招股费用;发行股份费用 pl&GFf
o
cost of living 生活费用 kk#d-!
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cost of transmitting 传送费用 ,1L^#?Q~
cost overrun 成本超支 tjt#VFq?
cost price 成本价格 m#'9)%t!J
cost price structure 成本价格结构 A79SAheX#
cost to the revenue 政府收入的损失;政府减少的收入 6V/mR~F1r
cost-benefit analysis 成本效益分析 6dMpd4"\
cost-benefit study 成本效益研究 ep|u_|sB/r
cost-book company 以成本帐原则组成的公司 5]JXXdt
cost-effectiveness analysis 成本效益分析 $hh=-#J8
costing 成本计算;成本计算法 -+/|
costing and pricing policy 成本及定价政策 BJ/%{ C`g
costing exercise 成本计算工作 cG6+'=]3<
costing review 成本检讨 \v Go5`
cost-of-living allowance 生活津贴 4+:u2&I
cost-of-living index 生活指数;生活费用指数 v)EJ|2`
cost-plus pricing 成本加成定价法 5GP'cE
cost-push inflation 成本推动的通货膨胀 pUx@ QyrI
cost-recovery basis 收回成本的原则 AWcPOU
cost-related charges 依成本而定的收费 #*@Yil=1
cost-related fee 依成本而定的收费 '"a8<