C: 4z<nJOEh[
#gW"k;7P
calendar year figure 历年数字 AXnRAW
call 催缴通知;认购期权 Wh).%K(t
call deposit 通知存款;活期存款 kU:ge
call loan 短期同业拆借;通知贷款 wwh1aV *
call margin 补仓;追加保证金 Kk.a9uKI}
call market 短期同业拆放市场 0?V{u`*
call money 短期同业拆借;活期贷款 +_E^E
call option 认购期权;看涨期权 5@QJ+@j|
call price 赎回价格;提前赎回价 eX`wQoV%
call warrant 认购认股权证;回购认股权证 X$r5KJU
callable share 可收回股份;可兑付股份 ^^
>j2=
called up share capital 已催缴股本 M./1.k&@
Canadian Dollar [CAD] 加拿大元 P^(uS'j)+
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 _uXb 9
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 /]U),LbN
cancellation price 取消费 ":v^Y
9
cap 上限 [0bp1S~
capital 资本;资金 {Jbouj?V!
Capital Accord 《资本协定》 Z.}Z2K
capital account 资本帐;非经常帐 "2 \},o9
capital account commitment balance 资本帐承担额结余 6~34L{u
Capital Adequacy Directive [CAD] 《资本充足指引》 mzO5&h7
capital adequacy ratio [CAR] 资本充足比率 (N"9C+S}
capital allowance 资本免税额 o[I
s$j
capital alteration 资本变更 ]ZR}Pm/CA
capital and liabilities ratio 资本负债比率 J,G/L!Bp
capital and liquidity requirement 资本与流动资金的规定 ?_-5W9
capital appreciation 资本增值 ,_K y'B
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〕 OYyF*F&S[
capital assets 资本资产 ''^2rF^
capital at risk 风险资本 U|
T}0
capital base 资本基础;资金基础 Gq=tR `.
capital charges 资本支出;资本费用 ^*G
UcQ$
capital commitment 资本承担 %45*DT
capital contribution certificate 出资证明书 .TeGA;
capital convergence 划一资本充足比率 y_``-F&Z
capital cost 资本成本;建设成本;建设费用 V=gu'~
capital cover 资本保证 8\F|{vt#
capital deficit 资本亏绌;资本赤字 42f\]R,
capital divided into shares 资本分成股份 qWU59:d^{
capital element 资本因素;资本部分 !_q=r[D\
capital equipment 资本设备 XE'3p6
capital expenditure 资本开支;非经常开支 HCKoc L/]h
capital expenses 资本费用 (fYYcpd,k
capital financing 筹集资本;以非经常收入支付非经常开支的结算 FwE<_hq//
capital flow 资金流量 !eHQe7_
capital formation 资本形成;集资 5KNa-\
capital formation figure 资本组合数字 *5u3d`bW
capital fund 资本基金 CZ!gu Y=
capital gain 资本增益;资本增值 W K(GR\@
capital gains tax 资本增值税 %!7A" >ai
capital goods 资本财货;资本货物 Cp?6vu|RA
capital grant 非经常补助金;非经常拨款;建设补助金 d};[^q6X
capital grant cycle 建设补助金周期 C1#f/o ->
capital injection 注入资本;注资 +4n}H}9l
capital input 投入资本 iu9+1+-
capital intensity 资本密集度 W!+eJ!Da
capital intensive 资本密集 e6>[Z C
capital investment 资本投资 _VB;fH$
Capital Investment Fund 资本投资基金
z5_jx&^Z
capital loss 资本损失 l1.eAs5U
capital maintenance 资本保值;资本保留 bZ#KfR
capital market 资本市场;资金市场 RA!8AS?
capital market instrument 资本市场票据 tb>Q#QB&u
capital money 资本款项 9e7):ZupO
capital money subject to a trust 信托财产资本 J vl-=~
capital movement 资本流动 og1Cj{0
capital nature 资本性质 T2A74>Nw
capital outlay 资本支出 iOk`_LG#
capital portion 资本部分 tI
capital profit 资本利润 v+i==vxg
capital project 基本工程项目;非经常开支项目 \'X-><1
capital receipt 资本收入 -M+o;
capital redemption 资本赎回 oore:`m;
capital redemption business 资本赎回业务 C,8@V`
capital redemption contract 资本赎回合约 wH\
K'/
capital redemption reserve 资本赎回储备 Q>xp 90&.n
capital reduction 资本减缩;减资 4<- E0
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] MH]?:]K9V
股本削减计划〔香港联合交易所有限公司〕 Y3ypca&P9
capital repayment 偿还资本 r!^VCA
capital reserve 资本储备;后备资本 ; m:I
capital revenue 资本收益;非经常收入 !-7<x"avm
capital spending 资本开支;资本支出;非经常开支 {M23a
_t\
capital stock 股本 F)50 6
capital stock subscription 认缴股本;认购股本 `uc`vkVZ
capital subsidy 建设津贴;基本建设津贴 QbYNL9%
capital subvention 非经常资助金 P#/s5D8
capital sum 资本额 m[w~h\FS
capital tax 资本税 ;
X/'ujg
capital transfer tax 资本转移税 R_IT${O
capital turnover 资本周转率 cr!s q.)s
capital value 资本价值 m xy=3cUi
capital works project 基本工程项目 W,%qL6qV
Capital Works Reserve Fund 基本工程储备基金 08$l=
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 @iVEnb.'
capitalization 资本化;资本总额 _z3^.QP
capitalization of interest 利息化作本金 Z"G?+gM@
capitalized interest 化作本金的利息 ?`B6I!S0[
capitalized loan 转作资本的贷款 >SS97 9
capitalized value 资本还原值;资本化价值 OQ<NB7'n0A
capitation grant 按人计算的补助金 E;r~8^9)
captive insurance business 专属自保保险业务 ,`( Qs7)Xx
car insurance 汽车保险 |H8UT SX+
Caribbean Development Bank 加勒比开发银行 (k %0|%eR
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] #~6X9,x=
意大利嘉利堡银行 FFc?Av?_
cartel 同业联盟;卡特尔 sv*xO7D.
cartelized rates system 联营式利率制度 n(\VP!u5r
cash 现金;现款 ={nuz-3
cash accounting system 现金会计制度 y|%lw%cSe
cash acquisition 以现金投资所得的资产 3UGdXufw
cash allowance 现金津贴 Rx4O?7;
cash assets 现金资产 gjy:o5{vA*
cash at bank 银行现金;银行存款 9riKSp:5
cash balance 现金结余 1<f,>BQ+
cash basis 现金收付制;收付实现制 ;4(FS
cash basis accounting 现金收付制会计;收付实现制会计 +'D
#VG
cash bonus 现金红利 QsPL^ Ny
cash book 现金出纳帐;现金簿 W.<I:q`eO
cash client 现金客户 K/LoHWy+n*
cash commission rebate 现金回佣 ,:3Di (
cash compensation 现金补偿 !'%`g,,r
cash contribution 现金承担额;现金分担额 5,?Au
cash cost 直接费用;现金成本 qCYXkZ%`
cash coupon 现金礼券 xW'(]Z7_
cash credit 现金信贷 u}KEH@yv
cash deficit 现金赤字 4N{^niq7
cash deposit and withdrawal 现金收支 h+Tt+Q\
cash disbursement journal 现金支出日记簿 4K$d%
cash disbursement slip 现金支出传票;现金支出单 ,xIWyI.
cash flow 现金流量;银根 5I@2U vV8
cash flow lending 流动现金放款;无抵押融资 (yi{<$U*
cash flow statement 现金流量表;现金流动表 Qtn%h:i
S~
cash flow surplus 现金流量盈余 <o\I C?A
cash in hand 库存现金;手头现金 6\?<:Qto
cash in till 备用现金 eMDraJv@
cash in transit 运送中现金;在运现金 6}e"$Ee}9
cash input 投入现金 R>.
%0%iq
cash input figure 现金投入数字 i9k/X&V
cash limit 现金支出限额;现金限额 2M+'9+k~
cash margin 现金保证金 [0mg\n?
cash market 现货市场;现金交易市场 E14Dq#L
cash offer 现金要约;现金补偿额 AIFI@#3
cash payment 现金付款;现金支付 #Y9~ Xp^.
cash position 现金头寸 O9]+Jd4W
cash price 现金价格 -?68%[4lm_
cash receipts journal 现金收入日记簿 cp>1b8l6?
cash receiving slip 现金收入传票;现金收入单 P ||:?3IH
cash settlement 现金结算 ]\5?E }kd
cash surplus 现金盈余 DZ Q=Sinry
cash with order 订货付现;凭票即付 &?#G)suP
cashier's order 银行本票 W{(q7>g
cashier's order outstanding 未承兑的银行本票 K=82fF(-
cash-limited subhead 有现金支出限额的分目 s!j[Ovtx
cash-sweep 现金彩票活动 v5;V$EGD&
casual client “散客”;“散户” h|j$Jy
CCASS Depository 中央结算系统证券存管处 h+7THMI
CCIC Finance Limited 中芝兴业财务有限公司 L^0s
cedant 分出者 Qs5^kddz=
ceding company 分出公司 t\$P*_
ceding insurer 分出保险人 i#Y[I"'
ceiling 上限 e$3{URg
ceiling price 最高限价 09S LQVo
central bank 中央银行 TxD,A0
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 M &g1'zv?/
central banking 中央银行业务 Gd8FXk,.!
central banking function 中央银行职能 S3iXG
@
Central Clearing and Custodian System 中央结算及托管系统 k_hV.CV
Central Clearing and Depository System 中央结算及存管系统 :Ej#qYi
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 N1 }#6YNw
central clearing house 中央结算所 [Grd?mc#
central clearing system 中央结算制度;集体交收系统 eI7FbOze
central custody system 中央托管系统 ~<?+(V^D
central depository 中央存管处 {m)$ b
central depository system 中央证券存管制度 ;ctJ9"_g
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 .m]"lH*
central rate 中央汇率;中心汇率 [%alnY
Central Registration Hong Kong Limited 香港中央证券登记有限公司 u._B7R&>
Central Tender Board 中央投标委员会 mu[:b
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 +;P8QZK6
centralized budgetary and payments system 集中预算及支付制度 x9s7:F
centred 12-month moving average 十二个月定位移动平均数 F?wfh7q
certificate of approval 批准证明书 vjcG
F'-
certificate of beneficial entitlement to property 资产权益证书 9BJP|L%q
certificate of compliance 合格证明书;合约完成证明书 5*ip}wA
certificate of deposit [CD] 存款证 .S l{m[nV8
certificate of exemption from estate duty 豁免遗产税证明书 Ca&5"aki
certificate of incorporation 公司注册证书;法团注册证书 p=7{
certificate of incorporation of registered trustees 注册受托人法团证书 ?+]prbt)
certificate of indebtedness [CI] 负债证明书 '
DZYN {}
certificate of insurance 保险证书 ^]&uMkPN
certificate of interest 权益证明书;息票 7<<-\7`
certificate of means 资产证明书 F~`Yh6v
certificate of participation 参与证明书 J3F-Yl|
certificate of payment of profits tax 缴付利得税证明书 @%7IZg;P6
certificate of preference 特惠税证 Df\~ ZWs!
certificate of rateable value 应课差饷租值证明书 {{G`0i2KV
certificate of registration 登记证书;注册证明书 "0Wi-52=V
certificate of satisfaction 清偿证明书 INi9`M.h
certificate of transfer 转让证明书 J4yL"iMt
certificate to bearer 不记名证明书 |,3>A@
certification 核证 bjQp6!TsZ
certification fee 核证费 p(jY2&g
certified cheque 经银行证明可兑现的支票 i'w8Li
certified public accountant [CPA] 执业会计师 u3"0K['3
certified statement 经证明的报表 =6XJr7Ay8u
cessation of business 停业 MX@t[{ Gg9
cession 分保 otA59 ;Z
C.F. Finance Company Limited 浙一财务有限公司 5s=ZA*(sY
chance 机会;中彩机会 {t.5cX"[
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 q#{.8H-X'
change of domicile 迁册 5`TbM
change to estimates 修订预算 {:D8@jb[
change to the approved estimates of expenditure 核准开支预算的变动 :bh#,]'
charge 费用;押记;抵押 4pvT?s>68
charge number 税单号码 uwQ~4
charge on assets 资产的征税 O_9M
/[<
charge upon general revenue 从政府一般收入中拨款支付 @/MI
Oxg[
chargeable 可予征收;应课税的 !cLdoX
chargeable agreement for sale 可予征收印花税的买卖协议 Q[j'FtP%
chargeable income 应课税入息 4LEWOWF}
chargeable normal trading receipt 应课税的一般营业收入 kPhdfF*Q
chargeable profit 应课税利润 }ZQ)]Mr
chargeable to tax 应课税 }V:B,:
charged to... 记入……帐目 \kDQ[4mGq
chargee 承押记人 HE;}B!>
charge-holder 受押人 F@8G,$
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 prHM}n{0
charging order 押记令 7U9*-9
chargor's right 押记人的权利 M id v
charitable donation 慈善捐款 _Sq*m=
charitable trust 慈善信托 1zGD~[M
charity property 慈善财产 86*9GS?U(
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 J!{t/_aw
charter 章程;特许权 >>cb0fH5
charter of incorporation 成立章程 &$$o=Y g,
chartered accountant 特许会计师 _>8rTk`/h
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 j8cIpbp8x
Chartered Institute of Public Finance and Accountancy [United Kingdom] WE{fu{x
特许公共财政及会计学会〔英国〕 m4 k:uk7N
charterer 承租人 B\73Vf
Chase Manhattan Asia Limited 美国大通亚洲有限公司 5NR@<FE
Chase Manhattan Bank 美国大通银行 }508wwv
chattels 实产 z4qc)-
{L
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 `!udU,|N
Che Hsing Finance Company Limited 浙兴财务有限公司 tJM#/yT
check-and-balance system 制约平衡制度 |p .o ^
Chekiang First Bank Limited 浙江第一银行 %.h&W;
cheque 支票 ]c9\[Kdq}H
Chiao Yue Finance Company Limited 侨裕财务有限公司 u?-|sv*
Chiba Bank, Ltd. 千叶银行 )+ V)]dS@%
Chicago Board of Options Exchange 芝加哥期权交易所 d-sT+4o}
Chicago Board of Trade 芝加哥交易所 >\7Mf@c
Chicago Mercantile Exchange 芝加哥商品交易所 dwpE(G y6c
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 `f[
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 [.(,vn?6
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 /E39Z*
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 nO+-o;DbC
child allowance 子女免税额 gkM Q=;Nn
China & South Sea Bank Limited 中南银行 lR>p
China Affairs Committee [Hong Kong Futures Exchange Limited] VnYcqeCm
中国事务委员会〔香港期货交易所有限公司〕 \ xJ_)r
China concept stock 中国概念股 68UfuC
China Construction Bank 中国建设银行 sTxgU !_
China Development Division [Stock Exchange of Hong Kong Limited] '8yC wk
中国发展科〔香港联合交易所有限公司〕 'ti ~TG
China Economic News 《中国经济新闻》 ,Y4>$:#n/
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 O**~ Tj
China State Bank Limited 国华商业银行 N>H#Ew@2U
Chinatrust Commercial Bank, Limited 中国信托商业银行 L>Y3t1=
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 YNB7`:
Chinese Bankers Club, Hong Kong 香港银行华员会 .OpG2P
Chinese Banks' Association 香港华商银行公会 iG ,z3/~v
Chinese Gold and Silver Exchange Society 金银业贸易场 UQg_y3
#V
Chinese New Year bonus 年奖;年终花红 Zsn@O2
chit fund 银会 2lCgUe)N
Chiyu Banking Corporation Limited 集友银行有限公司 PavW@
Chiyu Finance Company Limited 集友财务有限公司 *iN5/w{VG
Cho Hung Finance Limited 朝兴金融有限公司 ;:,U]@
choses in action 无形动产;据法权产 6oI/*`>
chronological book 序时帐簿 K))P
2ss
Chubu Securities Finance Company 中部证券金融公司 1u8hnG
Chung Khiaw Bank Limited 崇侨银行 ;Nw)zS
Chung Nan Finance Company Limited 中南财务有限公司 vqAEF^HYry
Chuo Trust & Banking Co., Ltd. 中央信托银行 hD[r6c
Chuo Trust Asia Limited 中央信托亚洲有限公司 jLA)Y
[h
Citibank, N.A. 万国宝通银行 25Ro
)5
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 (HXKa][T
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 ~"\WV4}`v
Citicorp International Limited 万国宝通国际有限公司 |[0Ijm2
civil debt 民事债项 Ncr Bp(
Civil Service Pension Reserve Fund 公务员退休金储备基金 w!pj);jy{
claim 申索;索偿;债权 ~.4y* &
claim equalization fund 申索平衡基金 qg/FI#r
claim for refund of property tax 申请发还物业税 2q(gWhcj
claim of debt 债权申索 0CvGpM,
claim on bank 对银行的债权 sYfm]Faz
claim to dividend 摊还债款申索 n2~WUK
claimant 申索人;索偿人 Zd'Yu{<_2N
claims statistics 申索统计数字 5UJ ?1"J
class of insurance business 保险业务类别 >& 4) :
class of property 财产类别 ZXN`8!]&
claw-back 递减率 !x:{"
clearance cost 清拆成本 !RPE-S
clearing 结算;票据交换;清算 %#o@ c
clearing account 结算帐户 ]imVIu
clearing and settlement system 结算和交收系统 8f1M6GK?
clearing balance 结算差额 q{_ f"
clearing bank 结算银行 V7}'g6X
clearing cheque 交换支票 y@,PTF
clearing house 结算所;票据交换所 gKcBx6G
Q
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 5}Id[%.x
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 lo1bj *Y2
clearing member 结算会员 6"+9$nFyW
Clearing Members' Fund 结算会员基金 `K:n=hpF
clearing participant 结算参与者 $f _C~O
clearing rebate 结算费用的回佣 "]uPke@
Clearing Rules [SEHK Options Clearing House Limited] :?j=MV
《结算规则》〔联交所期权结算所有限公司〕 5Po:$(
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 ,(Ol]W}
Clerk to the Board of Review 税务上诉委员会书记 {* :^K\-
client 客户;委托人;当事人 )HC/J-
client agreement 客户协议 H3*]}=
client confidentiality 客户保密的责任 Dn@ZS _f
client money 客户款项 ke!
client statement 客户结单 + kT ]qH
clients fund 客户资金 iqdU?&.;
close 结算;收市;收盘 \q*-9_M
close a position 平仓;轧平头寸 UGd\`*Cj
close company 股份不公开的公司 BgD3P.;[
close higher 收市时价位较高 Zj-U^6^L
close lower 收市时价位较低 ]{#=WTp]
close mixed 收市时荣辱互见 cD6 ^7QF
close of exchange 交易所停市 c_S~{a44Ud
close of financial year 财政年度终结 Hi=</ Wy;
close out 平仓 ZfX$q\7
close out a long position 平长仓 akNqSZwj
close out a short position 平空仓 q?Csm\Y
close steady 收市时价格稳定 ~##FW|N)
close the gap 弥补差距 I<CrEL<5}~
closed position 平仓 3~bB2APk
closed-end investment corporation 股份固定的投资公司 $pAJ$0=sw
close-out price 抛售价格 7I'C'.6iM
closing account 决算帐户 ZLxa|R7
closing balance 期终结余;收市结余 ~v;+-*t
closing price 收市价;收盘价 CEI"p2
closing quotation 收市价;收市行情 lH`TF_
closing rate 收市汇价;收盘汇率 ~G@YA8}
closing transaction 平仓交易 ^~-YS-.J#,
clothing levy 成衣税 tm5)x^7
club deposit 零存整付存款 Cs[d:T
Code of Aid 《资助则例》 G 3,v'D5
Code of Banking Practice 《银行营运守则》 ,3 /o7 '
Code of Best Practice [Stock Exchange of Hong Kong Limited] &nXE?-J
《最佳应用守则》〔香港联合交易所有限公司〕 a-E}3a
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕;《操守准则》〔香港期货交易所有限公司〕 Nj3iZD|
Code of Conduct for Persons Registered with the Securities and Futures Commission 0&|0l>wy.
《证券及期货事务监察委员会注册人操守准则》 ?R#$
c]
code of practice 实务守则;经营守则;执业守则 z9[TjTH^}T
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 I/tMFg
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 7~QI4'e
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 tF}^
Code on Pooled Retirement Funds 《集资退休基金守则》 F/BR#J1
Code on Share Repurchases [Share Repurchase Code] Wj^e)2%
《公司购回本身股份守则》〔《股份购回守则》〕 o zn&>k
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 aH{)|?
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 ^@AyC"K
co-debtor 共同债务人 s+lBai*#
co-financing scheme 共同融资计划 ]}N01yw|s
cognizance 证明令 W6i{yneW
coin 硬币 9D1WUUa
coin replacement programme 硬币取缔计划 9;U?_
coin set 套装硬币 :gU5C Um
coinage 硬币 F!EiF&[\J
Coinage Security Fund 硬币发行基金 sd\p[MXX
cold call 主动与准客户接触 Q l)hIf$Oo
collapse in prices 价格下泻;价格下挫;价格暴跌 Lcpe*C x-
collateral 抵押品 ? /z[Jx.
collateral bond 担保债券 WV$CZgL
collateral loan 抵押贷款 rMx Iujx
collateral security 附属抵押品 Mz6(M,hkq
collection 征收;收取 e9h@G#
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 >[|N%9\
collection of betting duty 收取博彩税 F=e9o*z
Collection Office [Inland Revenue Department] 收税处〔税务局〕 xz"60xxY
collective consumption 集体消费 tn'Jkwp
Collector 收税主任 lfcGi3
Collector of Rates 差饷征收官 P{n#^4
Collector of Stamp Revenue 印花税署署长 v{a%TA9-
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 H\ejW@<;h
combined surplus 合并盈余 EYq?NL='
combined visible and invisible trade account 有形及无形贸易合并帐目 ,O5X80'.g
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 hHE~/U
commemoration coin 具纪念性的硬币 8mreHa
commencement of winding-up 清盘开始 TR0y4u[
commerce and industry sub-index 工商分类指数 #?)6^uTW
commercial activity 商业活动 y A5h^I
commercial bank 商业银行 ZV{C9S&
Commercial Bank Act of Norway 《挪威商业银行法》 / /NV_^$y
Commercial Banks Law 《商业银行法》 QtfL'su:
commercial borrowing 商业借款 GP+=b:C{E
Commercial Code of Japan 《日本商法》 YT-ua{.^
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 gw)z*3]~s
commercial invoice 商业发票 =cRmaD
commercial letter of credit 商业信用证 8(`e\)%l0
commercial loan 商业贷款;商业放款 T"99m^y
commercial paper 商业票据 'jO2pH/%
commercial paper market 商业票据市场 IhzY7U)}T
commercial registry 商业登记处 Rir0^XqG
commercial return 商业回报
kb 74:
commercial sale 商业销售 tD`^qMua
commercialization 商品化 ~AD>@;8fG
commercially viable 具商业利益;有利可图 0WzoI2Q
Commerzbank AG 西德商业银行 rOOo42YW`
commission 佣金;委员会 TeuZVy8a
Commission des Operations de Bourse of France 法国证券事务监察委员会 4x
?NCD=k
commission house 佣金行;代办行 H,
3Bf
commission payable 须付的佣金 BcQUD?LC`
commission rebate 佣金回扣 P,ZQ*Ju
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 X8v)yDtw
Commissioner of Banking 银行监理专员〔银监专员〕 Xc+YoA0Ez
Commissioner of Estate Duty 遗产税署署长 DI)"FOM6
Commissioner of Inland Revenue 税务局局长 @5&57R3>
Commissioner of Insurance 保险业监理专员 41/civX>V
Commissioner of Rating and Valuation 差饷物业估价署署长 YKUAI+ks
commitment 承担;已承担的开支;承担额;承担项目 ]2L11"erP
commitment fee 承诺费 ]*]*O|w
Committee of the Hong Kong Association of Banks 香港银行公会委员会 _3W .:
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 H,<CR9@(5d
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 =W2.Nc
Committee on Payment System [Hong Kong Monetary Authority] d_(;sW"I
支付系统委员会〔香港金融管理局〕 w*"Ii%iA<
Committee on Unit Trusts [Securities and Futures Commission] )J]NBE:8
单位信托委员会〔证券及期货事务监察委员会〕 :*g$@T
Commodities Dealers' Deposit Fund 商品交易商按金基金 c\[&IlM
Commodities Trading Commission 商品交易事务监察委员会 )+v5H
commodity 商品 ~i?Jg/qcxN
commodity classification 商品分类法 |Zn;O6c#L5
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 )/f#~$ws
commodity dealer 商品交易商 uFmpc7
commodity exchange 商品交易所 u`B/ 9-K)y
Commodity Exchange Compensation Fund 商品交易所赔偿基金 qm#?DSLap
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 B^M
L}$
commodity flow method 商品流动法;商品流通法 !M }-N
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 M`#g>~bI#R
commodity futures contract 商品期货合约 -mO<(wfV>
commodity market 商品市场 fFC9:9<
commodity tax 商品税 *kf%?T.
commodity trading adviser 商品交易顾问 P{s1NorKDh
commodity trading adviser's representative 商品交易顾问代表 6}@T^?
commodity trading advisory contract 商品交易顾问合约 902A,*qq
commodity warrant 商品期权证 ku57<kb
commodity-based investment 以商品为基础的投资 ?l[#d7IB
common fund 共同基金 6t<[-
common property 分权共有财产 LkafB2y
common share 普通股 #6y fIvap
common stock 普通股 {>64-bU
Commonwealth Bank of Australia 澳洲联邦银行 "AqLR
Commonwealth Development Corporation 英联邦发展公司 `nII@ !
Commonwealth Finance Ministers Conference 英联邦财长会议 _;x` 6LM
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 u ?F},VL;
Commonwealth income tax 英联邦入息税 i5WO)9Us
Commonwealth Preference 英联邦特惠制 wko9tdC=U
communal property 公有财产;公有产业 .1h\r,
#
communication expenses 通讯费用 &H,UWtU+
Community Preference 欧共体特惠制 )g&nI<Mh
commutation of pension 退休金的折算 j$u
commuted gratuity 折算酬金 ~s?y[yy6i
commuted pension gratuity 经折算的退休酬金 BB/c5?V
Companies Act [United Kingdom] 《公司法令》〔英国〕 vPZ0?r_5W
Companies Handbook 《上市公司手册》 u3 +]3!BQ
companies inspector 公司检查员 Q[!?SSX%
Companies Liquidation Account 公司清盘帐户 >Ir?)h
Companies Ordinance: Information to be Included in a Rights Issue Prospectus =L"I[
《公司条例:供股章程须载有的资料》 bLggh]Fh
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》 {)Zz4
Companies Registration Officer 公司注册主任 5M>SrZH
Companies Registry 公司注册处 Zic:d-Q47
Companies Registry Trading Fund 公司注册处营运基金 kDiR2K&
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 925T#%y
Company Formation and Enforcement Division [Companies Registry] 6!U~dt#a
公司成立及条例执行部〔公司注册处〕 K(NP%:
company in which the public are substantially interested 由公众拥有相当权益的公司 !*wd
d8
company limited by guarantee 担保有限公司 N>j*{]OY+{
company limited by shares 股份有限公司 c!$~_?]
company register 公司登记册 ]VN1Y)
company registration fee 公司注册费 ? a?]
LIE8
company with limited liability 有限法律责任的公司 zs-,Y@ZL
company's memorandum 公司组织章程 t/]za4w/
company's reserve 公司储备 p2GN93,u@P
comparative advantage 比较优势;比较利益 VM3)L>x]/
compensation 补偿金;赔偿 5B{Eg?
Compensation Committee [Stock Exchange of Hong Kong Limited] 4tt=u]:
赔偿委员会〔香港联合交易所有限公司〕 y+.(E-g
compensation from insurance 保险赔偿 MLmk=&d
compensation fund 赔偿基金 "W}+~Sn
compensation fund levy 赔偿基金征费 lzz68cT
compensation rate 补偿率 XOZ@ek)LY
Compensation Review Committee 赔偿检讨委员会 U<yKC8
compensation scheme 赔偿计划 %A@U7gqc
compensation trade 补偿贸易 )B^T7{
compensation value 补偿值 2$ \#BG
compensatory payment 补偿付款 {*Qx^e`h$.
competition and pricing strategy 竞争与定价策略 {RH)&k&%
competitive edge 竞争优势 _lOyT$DN
competitive price 具竞争力的价格 7YU}-gi
competitive tender 竞争性投标
({t6Cbw
Compliance Committee [Stock Exchange of Hong Kong Limited] Dd,]Y}P
监察委员会〔香港联合交易所有限公司〕 qUNXT
component of expenditure 开支组成部分 CakB`q(8
Composite Consumer Price Index 综合消费物价指数 IkLcL8P^
composite index 综合指数 gM
v0[~;u
composite rating 综合评级 T
"t%>g
composite return form 综合报税表 M0MvOO*ad
Composite Securities and Futures Bill 《证券及期货综合条例草案》 ,HW[l.v
composite tax return 综合报税表 ,NU`aG-
composition 组合成分;债务重整协议 z`y^o*qc]
composition of earnings 收益组合成分 X
gA(
D
compound increase 复合增加率;复合增长率 `HM?Fc58
compound interest 复利 iC<qWq|S_m
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 k`,>52
comprador note 买办票据 ,-Yl%R.W=
comprador order 买办付款令票 5SHZRF(. 2
comprehensive income tax 综合所得税 Ykj+D7rA:
comptroller 审计主任 SfwNNX%
compulsory liquidation 强制清盘 ~jOk?^6
compulsory winding-up 强制清盘 H*EN199
computation 计算;计算表 yUFT9bD
computational procedure 计算方法 &B ^LaRg
computer audit programme 电脑审计程序;电脑核数程序 Q2xzux~T
concentrated position 集中持仓量 p+1kU1F0
concentration risk 资金集中风险;集中融资风险 |VML.u:N
concept stock 概念股 H<wkD9v}H5
concession 特许权;宽减措施;优惠 l>jNBxB|/A
concession contract 特许经营权合约 1ihdH1rg[
concessionary rate 优惠率 $2pkh%
concordat 协定;契约;国际监管条约 rW0-XLbL5H
condition 条件 6n$g73u<=3
conditional endorsement 附有条件的背书 :^992]EBEj
conditional offer 有条件要约 /gq
VXDY+`
conditional sale agreement 有条件售卖协议 IkJ-*vI6
conditions of tender 投标章程 Ya-kMUW
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》
i}r|Zo
conduct of business standard 业务操守准则 5TS&NefM
Confidentiality Understandings 保密谅解文件 #\$AB_[ot>
confirmation letter 确认书 6Y&`mgMF'
confirmation of mail transfer 信汇证明书 5}"9)LT@@w
Confirmation of Payment 已缴税证明书 h7F5-~SpD
confirmed letter of credit 保兑信用证 F'9#dR?
confirming bank 保兑银行 2"!s8x1$
confiscation order 没收令 0}I aWd^4
connected transaction 关连交易 <K zEn+
consensus capitalism 共识资本主义 (od9adSehV
conservative investor 保守投资者 *VgiJ
consideration 代价;对价;约因 L/2,r*LNx$
consideration issue [listing method] 代价发行〔上市方式〕 BDz7$k]
consideration other than cash 现金以外的代价 g.T:72"
consignee 收货人;代售人 |WDMyKf6J
consignment 托运;寄售 bOS; 1~~
consignor 付货人;托运人;寄售人 E8]kd
consolidated account 综合帐目 :pvJpu$]
consolidated account expenditure 综合帐目开支 @PAT|6
consolidated balance sheet 综合资产负债表 oA]rwaUX
consolidated cash deficit 综合现金赤字 6#(==}Sm+
consolidated cash surplus 综合现金盈余 i-gN<8\v
consolidated enterprises sectorial index 综合企业分类指数 ]YWz;Z
consolidated net earnings 综合净收益;综合净盈利 ?n(OH~@$i
consolidated net profit 综合净利润;综合纯利 g}n-H4LI
consolidated policy 综合保单 EE$\8Gx']!
consolidated price 综合价格 \x;`8H
consolidated profit and loss account 综合损益帐;综合损益表 LeaJ).Maw
consolidated public sector expenditure 公营部门综合开支 6tF_u D
consolidated revenue account 综合收入帐 qPF`=#
consolidated shareholders' fund 综合股东资金 iqr/MB,W
consolidation of shares 股份合并 sFV&e->AN\
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 2rPmu
consortium company 财团公司 t4v@d
consortium loan 银团贷款 !\5w<*p8
constant dollar figure 固定币值 x7ZaI{
constant market price 固定市价 #Ic)]0L
constant price 固定价格 @A'@%Zv-
constant price series 固定物价计算数列 E.eUd4XG
constant rate 固定比率 <NXJ&xs-+
constituent stock 成分股 RG_.0'5=hc
constitution 章程;组织章程 MUn(ZnQy|
construction output 建造产出量 *WaqNMD[%
constructive trust 法律构定信托 75^AO>gt
consultant accountant 顾问会计师 LR#BP}\b'
consultant's fee 顾问费 `br$kB
Consultation Paper on Proposed Regulation on Share Margin Financing L@s_)?x0
《监管股票按贷财务的建议谘询文件》 "fu:hHq
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability H)+QkQb}
《有关联交所检讨董事资格的程序的谘询文件》 Z7XFG&@6
consumer behaviour 消费者行为 !|Wf
mU
Consumer Council 消费者委员会 +\]Gu(z<
consumer credit financing operation 消费者信贷业务 ,pIh.sk7s*
consumer demand 消费者需求 nvQTJ4,,
consumer durables 耐用消费品 +/ rt'0o
consumer expenditure 消费开支 PdtL
Cgd
consumer goods 消费品 @;\0cEn>
consumer market 消费市场 }i{A4f`
consumer price 消费物价 Ad&VOh+0
Consumer Price Index [CPI] 消费物价指数 R$X~d8o>%
Consumer Price Index (A) 甲类消费物价指数 J6Vx7
Consumer Price Index (B) 乙类消费物价指数 )2a)$qx;
Consumer Price Index Classification System 消费物价指数分类法 +z4E:v
Consumer Price Index Report 《消费物价指数月报》 0j;q^>
Consumer Price Index series 消费物价指数系列 >x>/}`
consumer price inflation 消费物价上涨 (x
fN=Te,-
Consumer Representative Action Fund 消费者集体诉讼基金 y @S_CB47
consumer sentiment 消费意欲 |az2vD6P
consumer spending 消费开支;消费支出 >,[@SF%
consumption expenditure 消费开支 4*&k~0#t
consumption pattern 消费模式 uP+VS>b
consumption product 消费产品 Z&O6<=bg!
consumption tax 消费税 Z?xRSi2~7
contango 交易延期费;延期交割费;期货溢价 &d0sv5&s
contingencies warrant 紧急拨款令;应急支款授权书 |Ve,Y
contingency 应急费用;意外开支准备金 s VHk;:e>x
contingency allowance 应急准备金 axpZ`BUc
contingency sum 应急费用;意外开支准备金 f7y.##W G
contingent assets 或有资产 `BVmuUMm
contingent debt 或有债权;待确定债务 ^=5x1<a9$
contingent interest 待确定的权益 =3 Vug2*wd
contingent liabilities 或有负债 J\P6
contingent profit 或有利润 $xWUzg1<U
contingent right 或有的权利 -]+pwZ4g
continue to hold a deposit 继续持有存款 hGkJ$QT
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 `CI_zc=jx
continuing rent 连续租金 5C&*PJ~WA
continuing trustee 留任受托人 %IZd-N7i^
continuous licensing system 长期持牌制度 ] |nW
Continuous Net Settlement System [CNS System] 持续净额交收系统 s8)`wH?
contra account 对销帐户 IzJq:G.
contra flow 资金回流 pQK SPr
contra item 对销项目 a eeor
contra transfer 对销转拨 |-G2 pu;
contract 合约 N-]/MB8
contract for difference 差价合约 (6Od
contract for service 服务合约 c(e>Rmh
contract for settlement 平仓合约 RFyMRE!?
contract note 成交单据 4A6Yl6\Y
contract of copartnery 合伙合约 {eV8h}KIl
contract of indemnity 弥偿合约 !TJ,:c]4{!
contract of insurance 保险合约 &'x~<rx
contract of reinsurance 再保险合约 RGE(#
contract price 合约价格 Cf3!Ud
contracting party 订约人;立约人;缔约国 ,_fz)@)
contractual agreement 合约协议 [104;g <
contractual commitment 合约承担 Iz5NA0[=2
contractual joint venture 合约式联营企业 kB> ~Tb0
contractual mutual fund 合约互惠基金 =I'3C']Z W
contractual right 合约权利 hU8Y&R)=9
contractual savings fund 合约储蓄基金 B+j]C$8}
contributed surplus 实缴资本盈余 m&Mupl
contribution 出资;供款;捐款;分担款项 jk{(o09
contribution account 供款帐户 uI)twry]@
contribution to gross domestic product 在本地生产总值中所占比率 Wc[,kc
contribution to investment 出资额 m|;(0
rft
contribution to pension fund 退休金供款 hd(FOKOP
contributor 供款人;出资人;捐助人 1!~cPD'F
contributory 分担人 n%s%i-[5B
contributory scheme 供款计划 !qj[$x-ns
contrived cessation of business 有预谋的停业 )ODF6Ag
control 控制权;控制;管制 b.&WW
control of a company 公司的控制权;公司控股权 N8b\OTk2
control of business 业务的控制权 jC9us>b
controlled company 受控制公司 /Hyz]46
controller 控制人;控权人;会计长 $/++afim
controller of an authorized institution 认可机构控权人 X#lNS+&='
controlling company 控股公司 \ ;npdFy
controlling interest 控制权益;控股权益 ttzNv>L,
controlling officer 管制人员 ?Gki0^~J
controlling officer's report 管制人员报告 hm`=wceK
controlling shareholder 控股股东;持有控股权的股东 mm-s?+&M;
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》 ?pTX4a&>
conventional lending 传统放款;常规放款 vxOqo)yO
conversion 兑换;换算;转换〔证券〕 -3EQRqVg
conversion factor 换算因数 NXU:b"G
S
conversion of stock 公债的转换 YAr6cl
conversion rate 兑换率;换算率;转换价格〔证券〕 pk/#RUfT+
convertibility 可兑性;兑换性;自由兑换 `p\=NP!n
convertibility undertaking 兑换保证 Ymk?@mV4
convertible 可兑换;可换股 z-5`6aE9<
convertible currency 可兑换货币 E-bswUVaEE
convertible debenture 可转换债权证 `Y#At3{
convertible loan stock 可转换股的债权股额 q@|+`>h
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 Gk,Bx1y
conveyance 转易;转易契;财产转让证书 2bp@m;g$
conveyance of property 财产转让 M&Ka^h;N
conveyance on sale 售卖转易契 SS=<\q#MS
conveyancing fee 业权转易费 cO~<iy
conveyancing scale charges 物业转易收费标准 _ E;T"SC
cooling-off period 冷静期 ]gk1q{Ql<
co-owner 共同拥有人;分权共有人 ?"6Zf LRi
co-partner 共同合伙人 xM*_1+<dT$
co-partnership 共同合伙 (vs<Fo|]
Copenhagen Stock Exchange 哥本哈根证券交易所 Kc MzY
core capital 核心资本 #~*v##^vFH
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons 9%!h/m>rW
《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》 3Vb4zZsl
Core Principles for Effective Banking Supervision [Basle Committee] f%Q{}fC{*
《有效监管银行业的主要原则》〔巴塞尔委员会〕 I{Zb/}k-
cornering “夹仓”;轧空;囤积居奇 rf.pT+g.P
corporate borrower 借款公司;借款机构 ;[v!#+yml
corporate business 公司企业;公司业务 Q]:O#;"<
Corporate Communications Department [Stock Exchange of Hong Kong Limited] *]6g-E?:@
企业传讯部〔香港联合交易所有限公司〕 oaY_6
corporate customer 公司客户 DBT4 W/
corporate dealer 公司交易商 b$ G{^
Corporate Finance Division [Securities and Futures Commission] Hq3|>OqC2Q
企业融资部〔证券及期货事务监察委员会〕 #@XBHJD\#
Corporate Finance (D.T.C.) Limited 协联财务有限公司 Y[
G_OoU
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 'solCAy
corporate governance 公司管治 CWj_K2=d
corporate income tax 公司所得税 jk AjYR .
corporate investment adviser 公司投资顾问 &OMlW_FHR
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 gD,&TW
corporate plan 公司计划 |.<_$[v[x
corporate practice 执业法团 `KJ(. m
corporate profits tax 公司利得税 !NXjax\r
corporate savings 公司储蓄 uZqL'l+/y
corporate service tax 公司服务税 LU1I
`E
corporate signature 法团的签名 P}bIp+
corporation 法团;公司 YW}$e W*
corporation bond 公司债券 i_Kwxn$
corporation stock 公司股证;地方债券〔英国〕 7- B.<$uC
corporation tax 公司税 }K {1Bm@S
correction phase of stock market 股市调整期 ?w3RqF@}
Correctional Services Industries Suspense Account 惩教工业暂记帐 N5
ME_)
corrective affidavit 修正遗产申报誓章 <Xf6?nyZ(
correspondent bank 代理银行 L*@`i ]jl
Cosmos Finance Limited 宇宙财务有限公司 =|t-0'RsN
cost 成本;费用;价格 aukcO;oG<
cost centre 成本中心 |23F@s1
cost competitiveness 成本竞争力 +;N]34>S7
cost control 成本控制;成本管理 &Mh.PzO=b
cost convention 原值成本法;成本惯例 5mH[|_
cost effectiveness 成本效益;经济效益 hFtV\xFK
cost efficiency 成本效率 ~Y 6'sM|
cost element 成本要素 *ap,r&]#F
cost flow 成本流转 -Q
WvB
cost input 投入资金 l|CM/(99-
cost management information system 成本管理资料系统 ZU4=&K
cost of an asset 资产成本 6'qkD<