C: ;m.6 ~A
+C7W2!I[G2
calendar year figure 历年数字 z8kebS&5
call 催缴通知;认购期权 V,& OO
call deposit 通知存款;活期存款 =6\^F i
call loan 短期同业拆借;通知贷款 rZB='(?
call margin 补仓;追加保证金 x.pg3mVd>
call market 短期同业拆放市场 j$6Q]5KdoS
call money 短期同业拆借;活期贷款 ,2FI?}+R
call option 认购期权;看涨期权 t&x\@p9
call price 赎回价格;提前赎回价 3jW&S
call warrant 认购认股权证;回购认股权证 4|cRYZj5
callable share 可收回股份;可兑付股份 g#6R(
called up share capital 已催缴股本 FaWc:GsfB
Canadian Dollar [CAD] 加拿大元 #>G:6'r
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 /!>OWh*~
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 PvW4%A@0
cancellation price 取消费 6; )5v
cap 上限 AG%[?1IXW
capital 资本;资金 /4 Kd
Capital Accord 《资本协定》 +zDRed_]=_
capital account 资本帐;非经常帐 zHNBX
Rx
capital account commitment balance 资本帐承担额结余 /G]/zlUE
Capital Adequacy Directive [CAD] 《资本充足指引》 L|(U%$
capital adequacy ratio [CAR] 资本充足比率 bxO/FrwTj{
capital allowance 资本免税额 hCgk78O?
capital alteration 资本变更 4=y&}3om(0
capital and liabilities ratio 资本负债比率 as/PM"
capital and liquidity requirement 资本与流动资金的规定 Y%TY%"<
capital appreciation 资本增值 @aFk|.6
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〕 WO!OaC?+B,
capital assets 资本资产 _ 3>E+9TQ
capital at risk 风险资本 Q qj9o2
capital base 资本基础;资金基础 >e-0A
capital charges 资本支出;资本费用 w3b?i89
capital commitment 资本承担 y}={S,z%22
capital contribution certificate 出资证明书 ZO<\rX (
capital convergence 划一资本充足比率 OA}; pQ9QN
capital cost 资本成本;建设成本;建设费用 Ke:EL;*8k
capital cover 资本保证 qvWi;
capital deficit 资本亏绌;资本赤字 eYkg4 O'
capital divided into shares 资本分成股份 Pq{p\Qkj
capital element 资本因素;资本部分 S{MB$JA
capital equipment 资本设备 Hc|cA(9sh9
capital expenditure 资本开支;非经常开支 )OQ<H.X
capital expenses 资本费用 ?0sTx6x@
capital financing 筹集资本;以非经常收入支付非经常开支的结算 GCr]x '
capital flow 资金流量 n?D/bX p
capital formation 资本形成;集资 ?5};ONjN
capital formation figure 资本组合数字 #J5_z#-Q;
capital fund 资本基金 U6H3T0#
capital gain 资本增益;资本增值 /f oI.S
capital gains tax 资本增值税 D(<0tU^[
capital goods 资本财货;资本货物 W)o*$cu
capital grant 非经常补助金;非经常拨款;建设补助金 >PQ?|Uk
capital grant cycle 建设补助金周期 y|0/;SjV
capital injection 注入资本;注资 p0CPeH
capital input 投入资本 a[rb-Z
capital intensity 资本密集度 o F_rC[
capital intensive 资本密集 D ZZRu8~
capital investment 资本投资 N|"kuRN#
Capital Investment Fund 资本投资基金 +mR^ I$9
capital loss 资本损失 G*%U0OTi
capital maintenance 资本保值;资本保留 H)&iFq
capital market 资本市场;资金市场 _):@C:6
capital market instrument 资本市场票据 ;P8%yf
capital money 资本款项 `YZl2c<w*
capital money subject to a trust 信托财产资本 tGXH)=K
capital movement 资本流动 O/(vimx.#F
capital nature 资本性质 K/}x'*=
capital outlay 资本支出 {^;7DV:
capital portion 资本部分 ?uJX
capital profit 资本利润 2Ir*}s2{
capital project 基本工程项目;非经常开支项目 3'A0{(b
capital receipt 资本收入 fJk'5kv
capital redemption 资本赎回 Sj/v:
capital redemption business 资本赎回业务 F9las#\J
capital redemption contract 资本赎回合约 -U9C{q?h
capital redemption reserve 资本赎回储备 ku}`PS0UGd
capital reduction 资本减缩;减资 L>7@!/9L
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] }1Mf0S
股本削减计划〔香港联合交易所有限公司〕 d,
?GW
capital repayment 偿还资本 # SJJ@SM
capital reserve 资本储备;后备资本 ?Oy0p8
capital revenue 资本收益;非经常收入 cCx{
")
capital spending 资本开支;资本支出;非经常开支 ,-(D(J;}1
capital stock 股本 A yn$,
capital stock subscription 认缴股本;认购股本 TOa6sB!H
capital subsidy 建设津贴;基本建设津贴 {=gJGP/}_
capital subvention 非经常资助金 ./'d^9{
capital sum 资本额 eMV8`&c'
capital tax 资本税 @y * TVy
capital transfer tax 资本转移税 rHOhi|+
capital turnover 资本周转率 `e3$jy@
capital value 资本价值 JwWxM3(%t
capital works project 基本工程项目 Y8lZ]IB
Capital Works Reserve Fund 基本工程储备基金 SH8zkAA7u}
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 B#5[PX
capitalization 资本化;资本总额 FK-q-PKO#.
capitalization of interest 利息化作本金 jpW_q+^?
capitalized interest 化作本金的利息 cuy9QBB
:
capitalized loan 转作资本的贷款 >YF=6zq.`
capitalized value 资本还原值;资本化价值 8uW%jG3/
capitation grant 按人计算的补助金 W*(- *\1[
captive insurance business 专属自保保险业务 9O Y ao
car insurance 汽车保险 SwO$UqYU=
Caribbean Development Bank 加勒比开发银行 CS-jDok
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] Ar?ZU ASJ
意大利嘉利堡银行 uT<<G)v)
cartel 同业联盟;卡特尔 9^Web~yi#
cartelized rates system 联营式利率制度 MI:%Eq
cash 现金;现款 d`5AQfL&
cash accounting system 现金会计制度 ~MYE8xrId
cash acquisition 以现金投资所得的资产 o"A)t=
cash allowance 现金津贴 Q^05n$ tI
cash assets 现金资产 BYa#<jXtAT
cash at bank 银行现金;银行存款 a+~b3
cash balance 现金结余 k:@N6K/$P^
cash basis 现金收付制;收付实现制 alNn(0MG
cash basis accounting 现金收付制会计;收付实现制会计 %Kp^wf#o9
cash bonus 现金红利 :kwDa
a
cash book 现金出纳帐;现金簿 .J+F
HG'
cash client 现金客户 kFyp;=d:K
cash commission rebate 现金回佣 ke<5]&x
cash compensation 现金补偿 Lh.-*H
cash contribution 现金承担额;现金分担额 >@4AxV\
cash cost 直接费用;现金成本 3kF+wifsz
cash coupon 现金礼券 R1%J6wZq
cash credit 现金信贷 Q%J,:J
cash deficit 现金赤字 A9"!=/~
cash deposit and withdrawal 现金收支 ^\J-LU|"B
cash disbursement journal 现金支出日记簿 GY0OVAW6'c
cash disbursement slip 现金支出传票;现金支出单 R2 J A(Hn
cash flow 现金流量;银根 =
8y,7u)
cash flow lending 流动现金放款;无抵押融资 G^dzE/:
cash flow statement 现金流量表;现金流动表 Z
d@B6R
cash flow surplus 现金流量盈余 [EZ=t k
cash in hand 库存现金;手头现金 Y(?SE< 4R
cash in till 备用现金 f4+wP/n&
cash in transit 运送中现金;在运现金 m^TN6/])
cash input 投入现金 ObS#aRq
cash input figure 现金投入数字 &uBfsa$
cash limit 现金支出限额;现金限额 B8.}9
cash margin 现金保证金 a+a6P5kJ
cash market 现货市场;现金交易市场 /nX_Q?mo
cash offer 现金要约;现金补偿额 IX<9_q
cash payment 现金付款;现金支付 :7dc;WdM
cash position 现金头寸 '}bmDb*
cash price 现金价格 + DE/DR:
cash receipts journal 现金收入日记簿 8xhx*A
cash receiving slip 现金收入传票;现金收入单 A 2A_F|f
cash settlement 现金结算 v.u 5%
cash surplus 现金盈余 e+VE FWz
cash with order 订货付现;凭票即付 h9iQn<lp4.
cashier's order 银行本票 5tZ0zr
cashier's order outstanding 未承兑的银行本票 ,\#s_N7
cash-limited subhead 有现金支出限额的分目 cN&:V2,
cash-sweep 现金彩票活动 U^U
hZ!
casual client “散客”;“散户” -:J<JX)o
CCASS Depository 中央结算系统证券存管处 72*j6#zS
CCIC Finance Limited 中芝兴业财务有限公司 KMQPA>w#
cedant 分出者 e L}X().
ceding company 分出公司 `P*BW,P'T
ceding insurer 分出保险人 |90X_6(
ceiling 上限 bz~aj}"`
ceiling price 最高限价 [/ertB
central bank 中央银行 y}|E)
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 owVks-/
central banking 中央银行业务 Yw5-:w0f
central banking function 中央银行职能 wrX n|aV
Central Clearing and Custodian System 中央结算及托管系统 }_^ vvu
Central Clearing and Depository System 中央结算及存管系统 I'p+9H$
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 }4h0{H
central clearing house 中央结算所 :2C
<;o
central clearing system 中央结算制度;集体交收系统 >Q[ Z{
central custody system 中央托管系统 SB .=x
central depository 中央存管处 }Ya! [tX
central depository system 中央证券存管制度 Ld/6{w4ir
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 imAOYEH7}
central rate 中央汇率;中心汇率 &}pF6eIar
Central Registration Hong Kong Limited 香港中央证券登记有限公司 0G33hIOS
Central Tender Board 中央投标委员会 Cx.##n0
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 ^=1u2YdVw
centralized budgetary and payments system 集中预算及支付制度 `Lavjmfr2V
centred 12-month moving average 十二个月定位移动平均数 LEOa=(mN\
certificate of approval 批准证明书 l+hOD{F4pS
certificate of beneficial entitlement to property 资产权益证书 Em5,Zr_
certificate of compliance 合格证明书;合约完成证明书 u%I%4 gM
certificate of deposit [CD] 存款证 Ryxu#]s
certificate of exemption from estate duty 豁免遗产税证明书 ;'08-Et
certificate of incorporation 公司注册证书;法团注册证书 k hD)x0'b
certificate of incorporation of registered trustees 注册受托人法团证书 g#7Q-n3^
certificate of indebtedness [CI] 负债证明书 w9O!L9 6
certificate of insurance 保险证书 W|uRQA`
certificate of interest 权益证明书;息票 :eJJL,v
certificate of means 资产证明书 ,tg(aL
certificate of participation 参与证明书 @7.7+blS"H
certificate of payment of profits tax 缴付利得税证明书 - _6`0
certificate of preference 特惠税证 t*A[v
certificate of rateable value 应课差饷租值证明书 UX<-jY#'V
certificate of registration 登记证书;注册证明书 NJ-Ji> w
certificate of satisfaction 清偿证明书 T:H~Y+qnt
certificate of transfer 转让证明书 9&`";dg
certificate to bearer 不记名证明书 >7~*j4g
certification 核证 4m"0R\
certification fee 核证费 zH9*w:"4<_
certified cheque 经银行证明可兑现的支票 .cw)Y#;IG
certified public accountant [CPA] 执业会计师 M* Ej*#
certified statement 经证明的报表 "+wkruC
cessation of business 停业 S?C.:
cession 分保 iF837ng5
C.F. Finance Company Limited 浙一财务有限公司 op9vz[o#4
chance 机会;中彩机会 OJJ [Er1
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 H{S+^'5Y.
change of domicile 迁册 kS9;Tj cx
change to estimates 修订预算 Fu5Y<*x
change to the approved estimates of expenditure 核准开支预算的变动 T]zD+/=
charge 费用;押记;抵押 Y Q.Xl_
charge number 税单号码 lz36;Fp
charge on assets 资产的征税 8~s0%%{,M
charge upon general revenue 从政府一般收入中拨款支付 d,Oagx
chargeable 可予征收;应课税的 \@N~{72:k
chargeable agreement for sale 可予征收印花税的买卖协议 %iEdU V\$
chargeable income 应课税入息 NqNU:_}
chargeable normal trading receipt 应课税的一般营业收入 ~1twGG_;
chargeable profit 应课税利润 }HmkTk
chargeable to tax 应课税 P3Lsfi.
charged to... 记入……帐目 '<uM\v^k
chargee 承押记人 o|c6=77043
charge-holder 受押人 vf+z0df
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 Hs:zfvD
charging order 押记令 [[6"qq
chargor's right 押记人的权利 A|:+c*7]
charitable donation 慈善捐款 RjPkH$u'Pj
charitable trust 慈善信托 7wPI)]$
charity property 慈善财产 nLG)>L
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 r `n|fD.
charter 章程;特许权 {#4a}:3
charter of incorporation 成立章程 H>;,r,
chartered accountant 特许会计师 G
kG#+C0L
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 [6JDS;MIN
Chartered Institute of Public Finance and Accountancy [United Kingdom] 7
@}`1>97
特许公共财政及会计学会〔英国〕 q9j~|GE|
charterer 承租人 Dykh|"
Chase Manhattan Asia Limited 美国大通亚洲有限公司 D M+MBK
Chase Manhattan Bank 美国大通银行 I9>vm]
chattels 实产 &0%Zb~ts
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 F --b,,
Che Hsing Finance Company Limited 浙兴财务有限公司 SG|AJ9
check-and-balance system 制约平衡制度 \ERxr
Chekiang First Bank Limited 浙江第一银行 F8{gJaP x
cheque 支票 {Bk` Zlki
Chiao Yue Finance Company Limited 侨裕财务有限公司 Y;huTZ
Chiba Bank, Ltd. 千叶银行 t!6uz
Chicago Board of Options Exchange 芝加哥期权交易所 a=A12<
Chicago Board of Trade 芝加哥交易所 pI8z.JD
Chicago Mercantile Exchange 芝加哥商品交易所 Tj_K5uccU}
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 UXdc'i g
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 Qj_)^3`e
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 x>TIx[x
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 }5(_gYr
child allowance 子女免税额 I
*sT*;U
China & South Sea Bank Limited 中南银行 8Q<Nl=g>'
China Affairs Committee [Hong Kong Futures Exchange Limited] R%\3[
中国事务委员会〔香港期货交易所有限公司〕 -Fn/=
China concept stock 中国概念股 '/9j"mIA9$
China Construction Bank 中国建设银行 U:n~S
China Development Division [Stock Exchange of Hong Kong Limited] ?QJx!'Y,p
中国发展科〔香港联合交易所有限公司〕 gT$WG$^i
China Economic News 《中国经济新闻》 FK~wr;[
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 rOt{bh6r
China State Bank Limited 国华商业银行 %7aJSuQN%
Chinatrust Commercial Bank, Limited 中国信托商业银行 *GBV[D[G,
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 (@xC-*
Chinese Bankers Club, Hong Kong 香港银行华员会 ?hc=w 2Ci
Chinese Banks' Association 香港华商银行公会 %N~c9B
Chinese Gold and Silver Exchange Society 金银业贸易场 )e`9U.C
Chinese New Year bonus 年奖;年终花红 A^X\
chit fund 银会 ('C)S)98C
Chiyu Banking Corporation Limited 集友银行有限公司 ecz-jZ!
`
Chiyu Finance Company Limited 集友财务有限公司 wbKJ:eWgt
Cho Hung Finance Limited 朝兴金融有限公司 [7gz?9VyLF
choses in action 无形动产;据法权产 MZ-;'w&Z
chronological book 序时帐簿 'l~7u({u
Chubu Securities Finance Company 中部证券金融公司 Kb<c||2Nh5
Chung Khiaw Bank Limited 崇侨银行 ]1d)jWG
Chung Nan Finance Company Limited 中南财务有限公司 _BJ:GDz>
Chuo Trust & Banking Co., Ltd. 中央信托银行 A>upT'
Chuo Trust Asia Limited 中央信托亚洲有限公司 XE<5(
Citibank, N.A. 万国宝通银行 kwT)j(pp<
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 ,e;,+w=~E
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 @S}j=k
Citicorp International Limited 万国宝通国际有限公司 n/Fxjf0W
civil debt 民事债项 )z@
+|A
Civil Service Pension Reserve Fund 公务员退休金储备基金 uKM` umE
claim 申索;索偿;债权 {S9gOg
claim equalization fund 申索平衡基金 3?"gfw W
claim for refund of property tax 申请发还物业税 iBbaHU*V
claim of debt 债权申索 :'C?uk ?
claim on bank 对银行的债权 -p)`o b-
claim to dividend 摊还债款申索 nKr'cb
claimant 申索人;索偿人 .u#Hg'o P
claims statistics 申索统计数字 ;
I-6H5
class of insurance business 保险业务类别 T5ky:{Y(
class of property 财产类别 R$
+RTG:E
claw-back 递减率 Ew
PJ|Z^
clearance cost 清拆成本 /]Y#*r8jRi
clearing 结算;票据交换;清算 v@[3R7|4
clearing account 结算帐户 \ 9V_[xD+
clearing and settlement system 结算和交收系统 _[-MyU s
clearing balance 结算差额 ),B/NZ/-
clearing bank 结算银行 hOZTD0
clearing cheque 交换支票 Eze w@*(
clearing house 结算所;票据交换所 f:~G)
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 /N*<Fq7w~
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 Nh^I{%.x
clearing member 结算会员 UV}:3c6 ZX
Clearing Members' Fund 结算会员基金 :M{
)&{D
clearing participant 结算参与者 )z74,n7-
clearing rebate 结算费用的回佣 4vG-d)"M2
Clearing Rules [SEHK Options Clearing House Limited] Kn5C
《结算规则》〔联交所期权结算所有限公司〕 y|MhV/P04
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 K3
BWj33
Clerk to the Board of Review 税务上诉委员会书记 x
zF
client 客户;委托人;当事人 dazML|1ow
client agreement 客户协议 6 *S/frE
client confidentiality 客户保密的责任 NR_3nt^h
client money 客户款项 GiuE\J9i
client statement 客户结单 `V V>AA5
clients fund 客户资金 iz/CC V L
close 结算;收市;收盘 |&MoQxw@
close a position 平仓;轧平头寸 +,)k@OI
close company 股份不公开的公司 >m1b/J3#
close higher 收市时价位较高 "A~dt5GJ
close lower 收市时价位较低 FO_}9 <s
close mixed 收市时荣辱互见 z5iCQ4C<
close of exchange 交易所停市 lN5PKsGl
close of financial year 财政年度终结 i7h^L)M
close out 平仓 sB*dv06b0
close out a long position 平长仓 Vfy@?x=
&
close out a short position 平空仓 p7`9
d1n
close steady 收市时价格稳定 8w[O%
close the gap 弥补差距 >@bU8}rT
closed position 平仓 ,WOCG2h
closed-end investment corporation 股份固定的投资公司 l}^ziY!
close-out price 抛售价格 =#9#unvE!
closing account 决算帐户 ,.*Df)+
closing balance 期终结余;收市结余 yY UAH-
closing price 收市价;收盘价 j1{`}\e
closing quotation 收市价;收市行情 ]$s)6)kW
closing rate 收市汇价;收盘汇率 V*te8HIe
closing transaction 平仓交易 )#\3c,<Y
clothing levy 成衣税 Z.@n7G
club deposit 零存整付存款 HiK+}?I
Code of Aid 《资助则例》 2oahQ:
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Code of Banking Practice 《银行营运守则》 wn_
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Code of Best Practice [Stock Exchange of Hong Kong Limited] fuA]
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《最佳应用守则》〔香港联合交易所有限公司〕 MYara;k
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕;《操守准则》〔香港期货交易所有限公司〕 `{Oqb
Code of Conduct for Persons Registered with the Securities and Futures Commission Wq}6RdY$ZA
《证券及期货事务监察委员会注册人操守准则》 !*&5O~dfN
code of practice 实务守则;经营守则;执业守则 iC iKr aW
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 Y_y!$jd(N
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 [olSgq!3
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 CXoiA"P
Code on Pooled Retirement Funds 《集资退休基金守则》 WQVU 82b*
Code on Share Repurchases [Share Repurchase Code] *.wj3'wV
《公司购回本身股份守则》〔《股份购回守则》〕 :EHk]Hkz
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 ~x'8T!M{
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 b&h'>(
co-debtor 共同债务人 =2GKv7q$x,
co-financing scheme 共同融资计划 zJ8T.+qJ
cognizance 证明令 !0zcS7&P
coin 硬币 4>L*7i
coin replacement programme 硬币取缔计划 HX| p4-L
coin set 套装硬币 R -ek O7z
coinage 硬币 )^qXjF
Coinage Security Fund 硬币发行基金 Z D"*fr
cold call 主动与准客户接触 o ?05bv
collapse in prices 价格下泻;价格下挫;价格暴跌
g fAWN
collateral 抵押品 @YaI5> ,/
collateral bond 担保债券 pd: YR;
collateral loan 抵押贷款 lj&\F|-i
collateral security 附属抵押品 ol_\ "
collection 征收;收取 !WlL RkwO
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 9$X" D
collection of betting duty 收取博彩税 0$Mxu7 /
Collection Office [Inland Revenue Department] 收税处〔税务局〕 Sb2_&5
collective consumption 集体消费 T^7}Qs9
Collector 收税主任 /[>_Ry,
Collector of Rates 差饷征收官 Gy["_;+xU
Collector of Stamp Revenue 印花税署署长 .c<U5/
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 R1Rk00Ow:
combined surplus 合并盈余 _/P;`@
combined visible and invisible trade account 有形及无形贸易合并帐目 F)eP55C6
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 .tfal9
commemoration coin 具纪念性的硬币 E x_dqko
commencement of winding-up 清盘开始 &