C: 0uvL,hF
lojn8uL
calendar year figure 历年数字 Ns $PS\
call 催缴通知;认购期权 LY>JE6zTt
call deposit 通知存款;活期存款 /t/q$X
call loan 短期同业拆借;通知贷款 &><`?
call margin 补仓;追加保证金 "~
`-Jkm
call market 短期同业拆放市场 fG{oi(T
call money 短期同业拆借;活期贷款 07#!b~N
call option 认购期权;看涨期权 Hy6Np62
call price 赎回价格;提前赎回价 ,|H!b%ZW
call warrant 认购认股权证;回购认股权证 ~%
c->\Q
callable share 可收回股份;可兑付股份 9+/|sU\.%
called up share capital 已催缴股本 1@ina`!1O
Canadian Dollar [CAD] 加拿大元 u>E+HxUJ
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 &yN<@.
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 r
{8
cancellation price 取消费 I|M*yObl6
cap 上限 >!2'|y^
capital 资本;资金 ZQ:Y5ph
Capital Accord 《资本协定》 7-LeJRB
capital account 资本帐;非经常帐 Ac54VN
capital account commitment balance 资本帐承担额结余 KYQ6U.%W
Capital Adequacy Directive [CAD] 《资本充足指引》 8%"e-chd
capital adequacy ratio [CAR] 资本充足比率 HT]ubw]rJ
capital allowance 资本免税额 '*k\IM{h
capital alteration 资本变更 C+k>Ajr
capital and liabilities ratio 资本负债比率 X*~YCF[_
capital and liquidity requirement 资本与流动资金的规定 s6egd%r
capital appreciation 资本增值 HI?>]zz|
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〕 {\e}43^9N
capital assets 资本资产 5YCbFk^
capital at risk 风险资本 jyC6:BNust
capital base 资本基础;资金基础 qL#R
XUTP
capital charges 资本支出;资本费用 IF}r%%'Y$
capital commitment 资本承担 I,[EL{fz
capital contribution certificate 出资证明书 n >Ei1
capital convergence 划一资本充足比率 WIghP5% W
capital cost 资本成本;建设成本;建设费用 NWvxbv
capital cover 资本保证 2V]2jxOQ
capital deficit 资本亏绌;资本赤字 W1s|7
capital divided into shares 资本分成股份 s,RS}ek~|
capital element 资本因素;资本部分 3:gk:j#
capital equipment 资本设备 5Zov<+kE
capital expenditure 资本开支;非经常开支 1K`A.J:Uy
capital expenses 资本费用 4Y2>w
capital financing 筹集资本;以非经常收入支付非经常开支的结算 fwEi//1
capital flow 资金流量 $CmTsnR1#y
capital formation 资本形成;集资 (07d0 <<[
capital formation figure 资本组合数字 oW_WW$+N
capital fund 资本基金 tFwlx3
capital gain 资本增益;资本增值 *}J_STM
capital gains tax 资本增值税 w&{J9'~
capital goods 资本财货;资本货物 _=] FJhO
capital grant 非经常补助金;非经常拨款;建设补助金 cMg/T.O
capital grant cycle 建设补助金周期 5"Yw$DB9
capital injection 注入资本;注资 g9XtE
capital input 投入资本 .EcM n
capital intensity 资本密集度 |2# Ro*
capital intensive 资本密集 u;!Rv E8N
capital investment 资本投资 .>YJ95&\
Capital Investment Fund 资本投资基金 ~I<y^]2{
capital loss 资本损失 $enh45Wy
capital maintenance 资本保值;资本保留 ;w>B}v;RE
capital market 资本市场;资金市场 <wC1+/]
capital market instrument 资本市场票据 yiOF&
capital money 资本款项 ^kq! /c3r
capital money subject to a trust 信托财产资本 R4/@dA0
capital movement 资本流动 Ir'f((8:
capital nature 资本性质 (0+m&,
z
capital outlay 资本支出 a|NU)mgEI
capital portion 资本部分 iCS/~[
capital profit 资本利润 H]e 2d|
capital project 基本工程项目;非经常开支项目 \a!<^|C&
capital receipt 资本收入 {aSq3C<r
capital redemption 资本赎回 rXPXO=F1/
capital redemption business 资本赎回业务 S&*pR3,u
capital redemption contract 资本赎回合约 5*AKl< Jl
capital redemption reserve 资本赎回储备 #vSI_rt9I
capital reduction 资本减缩;减资 b<n)`;
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] %?fzT+-=%
股本削减计划〔香港联合交易所有限公司〕 H4,yuV
capital repayment 偿还资本 <c#[.{A}s
capital reserve 资本储备;后备资本 zCrcCr
capital revenue 资本收益;非经常收入 YO,ldsSz|r
capital spending 资本开支;资本支出;非经常开支 W}RR_Gu
capital stock 股本 *QG;KJ%
capital stock subscription 认缴股本;认购股本 s<b7/;w'
capital subsidy 建设津贴;基本建设津贴 6,PLzZ5
capital subvention 非经常资助金 3[0:,^a
capital sum 资本额 je-s%kNlJ
capital tax 资本税 >=H8>X
capital transfer tax 资本转移税 X\%3uPQ
capital turnover 资本周转率 i'<1xd(`
capital value 资本价值 n&]w* (,
capital works project 基本工程项目 m!_ghD{5h
Capital Works Reserve Fund 基本工程储备基金 W=?87PkJu
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 keOW{:^i
capitalization 资本化;资本总额 C)w*aU,(
capitalization of interest 利息化作本金 ,whNh
capitalized interest 化作本金的利息 mxGN[%ve
capitalized loan 转作资本的贷款 V*}zwms6
capitalized value 资本还原值;资本化价值 m##=iB|;
capitation grant 按人计算的补助金 9:o3JGHSc
captive insurance business 专属自保保险业务 B*IDx`^Y
car insurance 汽车保险 H[
q{R
Caribbean Development Bank 加勒比开发银行 ;^]A@WN6_
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] =HHg:"
意大利嘉利堡银行 _=5ZB_I
cartel 同业联盟;卡特尔 Kdm5O@tq
cartelized rates system 联营式利率制度 &u-Bu;G.e
cash 现金;现款 k 9rnT)YU
cash accounting system 现金会计制度 #EUgb7
cash acquisition 以现金投资所得的资产 {9
O`/|
cash allowance 现金津贴 +b W|Q>u
cash assets 现金资产 $P3nP=mf
cash at bank 银行现金;银行存款 lQ"i]};<D
cash balance 现金结余 L:-lqag!
cash basis 现金收付制;收付实现制 Qs:r@"hE
cash basis accounting 现金收付制会计;收付实现制会计 s 'xmv{|
cash bonus 现金红利 A]$+
`uS\
cash book 现金出纳帐;现金簿 k#xpY!'7
cash client 现金客户 T"U t).
cash commission rebate 现金回佣 8BDL{?Mu
cash compensation 现金补偿 GwBQ
pNjy
cash contribution 现金承担额;现金分担额 |T *qAJ8c
cash cost 直接费用;现金成本 Phu|
hx<
cash coupon 现金礼券 -::%9D}P|
cash credit 现金信贷 CN(4;-so)
cash deficit 现金赤字 46Nf|~
cash deposit and withdrawal 现金收支 UmX[=D|
cash disbursement journal 现金支出日记簿 Oy$BR
<\
cash disbursement slip 现金支出传票;现金支出单 avu,o
cash flow 现金流量;银根 BtChG] N|
cash flow lending 流动现金放款;无抵押融资
@U@ yIv
cash flow statement 现金流量表;现金流动表 uszSFe]E
cash flow surplus 现金流量盈余 )AXH^&
cash in hand 库存现金;手头现金 PBtU4)
cash in till 备用现金 E e>j7k.G.
cash in transit 运送中现金;在运现金 uW=NH;u
cash input 投入现金 RCXSz
cash input figure 现金投入数字 rrYp^xLa`
cash limit 现金支出限额;现金限额 PqLqF5`S
cash margin 现金保证金 ;NE/!!
cash market 现货市场;现金交易市场 &Q>'U6"%
cash offer 现金要约;现金补偿额 nD\os[ 3
cash payment 现金付款;现金支付 [dlH
t;S
cash position 现金头寸 J|S^K kC
cash price 现金价格 mcr#Ze
cash receipts journal 现金收入日记簿 "%*lE0Tx
cash receiving slip 现金收入传票;现金收入单 *J5RueUG
cash settlement 现金结算 |wQZ~Ux:
cash surplus 现金盈余 ue<<Y"NR
cash with order 订货付现;凭票即付 vfJk?
(
cashier's order 银行本票 4uAafQ`@H
cashier's order outstanding 未承兑的银行本票
"B3:m-'
cash-limited subhead 有现金支出限额的分目 f*{;\n(.t
cash-sweep 现金彩票活动 Ba|}C(Ws?
casual client “散客”;“散户” u7Y< ~
CCASS Depository 中央结算系统证券存管处 2-!Mao"^
CCIC Finance Limited 中芝兴业财务有限公司 &> .1%x@R
cedant 分出者 @;D}=$x
ceding company 分出公司 MmH_gR
ceding insurer 分出保险人 KxmPL
ceiling 上限 fMPq
ceiling price 最高限价 Q0Qm0B5eY
central bank 中央银行 k<zGrq=8J
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 2Q|*xd4B^
central banking 中央银行业务 UMQW#$~C{g
central banking function 中央银行职能 E:=KH\2f
Central Clearing and Custodian System 中央结算及托管系统 )+4}Ix/q
Central Clearing and Depository System 中央结算及存管系统 O) %kl
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 GY]6#>D#7
central clearing house 中央结算所 }, &,Dt
central clearing system 中央结算制度;集体交收系统 l~TIFmHkh%
central custody system 中央托管系统 Gj8[*3d
central depository 中央存管处 8:?Q(M7
central depository system 中央证券存管制度 sJK:xk.6!
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 .y9rM{h}b
central rate 中央汇率;中心汇率 xWz;5=7a]
Central Registration Hong Kong Limited 香港中央证券登记有限公司 }lUpC}aq_
Central Tender Board 中央投标委员会 XqS*;Zj0
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 Ty0T7D
centralized budgetary and payments system 集中预算及支付制度 -u9yR"n\}
centred 12-month moving average 十二个月定位移动平均数 Tv,.
certificate of approval 批准证明书 9$V_=Bo
certificate of beneficial entitlement to property 资产权益证书 9^#gVTGXv
certificate of compliance 合格证明书;合约完成证明书 0gD59N'C
certificate of deposit [CD] 存款证 0k0c
certificate of exemption from estate duty 豁免遗产税证明书 " IkF/
certificate of incorporation 公司注册证书;法团注册证书 76Vyhf&7
certificate of incorporation of registered trustees 注册受托人法团证书 J&ECm+2
certificate of indebtedness [CI] 负债证明书 [2 w<F[
certificate of insurance 保险证书 ]q[
certificate of interest 权益证明书;息票 \*!%YTZ~
certificate of means 资产证明书 3J~kiy.nfW
certificate of participation 参与证明书 3hf;4Mb
certificate of payment of profits tax 缴付利得税证明书 ZHD0u)ri=J
certificate of preference 特惠税证
Am%a4{b
certificate of rateable value 应课差饷租值证明书 U"y'Kd
certificate of registration 登记证书;注册证明书 dN\P&"`
certificate of satisfaction 清偿证明书 |+xtFe
certificate of transfer 转让证明书 j /dE6d
certificate to bearer 不记名证明书
p $1Rgm\
certification 核证 ?Ga2K
certification fee 核证费 #C;zS9(]B
certified cheque 经银行证明可兑现的支票 ]n]uN~)9
certified public accountant [CPA] 执业会计师 dFP-(dX#
certified statement 经证明的报表 +bc#GzVF
cessation of business 停业 !QR?\9`
cession 分保 a$zm/
C.F. Finance Company Limited 浙一财务有限公司 3^R] [;
chance 机会;中彩机会 tZu*Asx7
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 u~- fK'/!|
change of domicile 迁册 QB3d7e)8>
change to estimates 修订预算 }d3N`TT
change to the approved estimates of expenditure 核准开支预算的变动 {_toh/8)r
charge 费用;押记;抵押 #w,WwL!
charge number 税单号码 oz0n$`O$/
charge on assets 资产的征税 R!k<l<9q
charge upon general revenue 从政府一般收入中拨款支付 R-A'v&=
chargeable 可予征收;应课税的 2u*h*/
chargeable agreement for sale 可予征收印花税的买卖协议 B?lBO
V4v4
chargeable income 应课税入息 g3~~"`2
chargeable normal trading receipt 应课税的一般营业收入 EOPS? @
chargeable profit 应课税利润 t>6x)2,TC
chargeable to tax 应课税 _{*$>1q
charged to... 记入……帐目 @6YBK+"
chargee 承押记人 Pm#x?1rAj
charge-holder 受押人 ~r>EF!U`h
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 tk)>CK11
charging order 押记令 |IX` (
chargor's right 押记人的权利 2^^'t 6@
charitable donation 慈善捐款 [[?[? V ,
charitable trust 慈善信托 R2Rstk
charity property 慈善财产 ICl_ eb
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 o(d_uJOB
charter 章程;特许权 zJuRth)(,
charter of incorporation 成立章程 +)JNFy-
chartered accountant 特许会计师 '/u:,ar
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 `gt&Y-
Chartered Institute of Public Finance and Accountancy [United Kingdom] or%gTVZ
特许公共财政及会计学会〔英国〕 >1a\%G
charterer 承租人 @W1WReK]f
Chase Manhattan Asia Limited 美国大通亚洲有限公司 tFvgvx\:
Chase Manhattan Bank 美国大通银行 %EVV-n@
chattels 实产 I`"-$99|t1
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 "ji$@b_\?
Che Hsing Finance Company Limited 浙兴财务有限公司 jW1YTQ
check-and-balance system 制约平衡制度 wj#J>C2]
Chekiang First Bank Limited 浙江第一银行 .YjrV+om1
cheque 支票 i{|lsd(+
Chiao Yue Finance Company Limited 侨裕财务有限公司 @!":(@3[
Chiba Bank, Ltd. 千叶银行 |z#m
Chicago Board of Options Exchange 芝加哥期权交易所 Iu-'o
Chicago Board of Trade 芝加哥交易所 ;h,R?mU
Chicago Mercantile Exchange 芝加哥商品交易所 }c35FM,
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 _z<Y#mik
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 cVB|sYdf
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 k_K,J6_)
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 e+F}9HR7
child allowance 子女免税额 j(Fa=pi
China & South Sea Bank Limited 中南银行 /zl3&~4
China Affairs Committee [Hong Kong Futures Exchange Limited] OAW=Pozr9
中国事务委员会〔香港期货交易所有限公司〕 Y/^[qD
China concept stock 中国概念股 |.Nr.4Yp
China Construction Bank 中国建设银行 RP~vB#}
China Development Division [Stock Exchange of Hong Kong Limited] 1#>&p%P!
中国发展科〔香港联合交易所有限公司〕 J@ktj(
China Economic News 《中国经济新闻》 Z:UgozdC
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 'NT#(m%
China State Bank Limited 国华商业银行 @)OnIQN~
Chinatrust Commercial Bank, Limited 中国信托商业银行 ~@-QbkC
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 h9<mThvgn
Chinese Bankers Club, Hong Kong 香港银行华员会 nszpG1U:
Chinese Banks' Association 香港华商银行公会 UzU-eyA
Chinese Gold and Silver Exchange Society 金银业贸易场 q,;".3VQ
Chinese New Year bonus 年奖;年终花红 5:*5j@/S
chit fund 银会 :cXIO
Chiyu Banking Corporation Limited 集友银行有限公司 Avs7(-L+s
Chiyu Finance Company Limited 集友财务有限公司 [}A_uOGEP
Cho Hung Finance Limited 朝兴金融有限公司 P1)* q0
choses in action 无形动产;据法权产 C(F1VS
chronological book 序时帐簿 9feD!0A
Chubu Securities Finance Company 中部证券金融公司 ;OQ'B=uK
Chung Khiaw Bank Limited 崇侨银行 aQ!9#d_D
Chung Nan Finance Company Limited 中南财务有限公司 Pn'`Q S?
Chuo Trust & Banking Co., Ltd. 中央信托银行 X"hOHx5P
Chuo Trust Asia Limited 中央信托亚洲有限公司 M>?aa6@0
Citibank, N.A. 万国宝通银行 7y>Tn`V8G
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 I" 8d5a}
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 6P%<[Z
Citicorp International Limited 万国宝通国际有限公司 ilDJwZg#
civil debt 民事债项 < -Hs<T|tW
Civil Service Pension Reserve Fund 公务员退休金储备基金 :b<-[8d&
claim 申索;索偿;债权 "xD}6(NL(r
claim equalization fund 申索平衡基金 DL'd&;6
claim for refund of property tax 申请发还物业税 |`_ <@b
claim of debt 债权申索 i(M(OR/4
claim on bank 对银行的债权 H_%d3 RI
claim to dividend 摊还债款申索 [<D+pqh
claimant 申索人;索偿人 $:f.Krj
claims statistics 申索统计数字 Q7CwQi
class of insurance business 保险业务类别 6-*~t8
class of property 财产类别 457fT |
claw-back 递减率 tXf}jU}
clearance cost 清拆成本 2j8Cv:{Nn%
clearing 结算;票据交换;清算 sTKab
:
clearing account 结算帐户 ELN|;^-/|Q
clearing and settlement system 结算和交收系统 ^H5w41
clearing balance 结算差额 V.K70)]
clearing bank 结算银行 ZhGh{D[,
clearing cheque 交换支票 Nl~Z,hT$*
clearing house 结算所;票据交换所 U/.w;DI
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 !: m`9o8
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 #'J~Xk
clearing member 结算会员 qxf+#
Clearing Members' Fund 结算会员基金 Q<RT12|`
clearing participant 结算参与者 8s QQK.N(
clearing rebate 结算费用的回佣 **T:eI+
Clearing Rules [SEHK Options Clearing House Limited] "[awmZ:wo
《结算规则》〔联交所期权结算所有限公司〕 =:4'
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 *4|9&PNLE
Clerk to the Board of Review 税务上诉委员会书记 hf_R\C(c
client 客户;委托人;当事人 vx04h ~
client agreement 客户协议 &e%{k@
client confidentiality 客户保密的责任 @
\!KF*v
client money 客户款项 H,(F1+~d
client statement 客户结单 96vj)ql
clients fund 客户资金 -`-ACWeNV
close 结算;收市;收盘 jv*Dg (
close a position 平仓;轧平头寸 rU;
g0'4e
close company 股份不公开的公司 *mf}bTiS
close higher 收市时价位较高 k!Vn4?B"k
close lower 收市时价位较低 &[NVP&9&U
close mixed 收市时荣辱互见 pt=7~+r
close of exchange 交易所停市 AiY|O S3R
close of financial year 财政年度终结 *GCA6X
close out 平仓 |tG05 +M
close out a long position 平长仓 &|/vM.
close out a short position 平空仓 &\&'L|0F
close steady 收市时价格稳定 GMEw
close the gap 弥补差距 `ifb<T
closed position 平仓 :_MP'0QP
closed-end investment corporation 股份固定的投资公司 ?O!]8k`1$
close-out price 抛售价格 I_:t}3s
closing account 决算帐户 uPFRh~ (b
closing balance 期终结余;收市结余 G5!|y#T
closing price 收市价;收盘价 B`LD7]ew
closing quotation 收市价;收市行情 >-VWm
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closing rate 收市汇价;收盘汇率 CIIY|DI`l
closing transaction 平仓交易 Lqg]Fd
clothing levy 成衣税 kVWGDI$~
club deposit 零存整付存款 $=\d1%_R|
Code of Aid 《资助则例》 grGhN q
Code of Banking Practice 《银行营运守则》 `f%&<,i
Code of Best Practice [Stock Exchange of Hong Kong Limited] A)OdQFet(
《最佳应用守则》〔香港联合交易所有限公司〕 fG<Dh z@
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕;《操守准则》〔香港期货交易所有限公司〕 9Kc0&?q@D
Code of Conduct for Persons Registered with the Securities and Futures Commission 1W*V2`0>
《证券及期货事务监察委员会注册人操守准则》 SxMxe,.|
code of practice 实务守则;经营守则;执业守则 DD2adu^
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 )i&%cyZw
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 \'[3^/('
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 mRwXN*Izw
Code on Pooled Retirement Funds 《集资退休基金守则》 s5Pq$<
Code on Share Repurchases [Share Repurchase Code] b([:,T7
《公司购回本身股份守则》〔《股份购回守则》〕 y^9bfMA
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 I9;xz ES
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 >g=^,G}y
co-debtor 共同债务人 TKK,Y{{
co-financing scheme 共同融资计划 aZP2R"
cognizance 证明令 z|uOJ0uK
coin 硬币 ]n~yp5Nbr
coin replacement programme 硬币取缔计划 eUYZxe :6
coin set 套装硬币 J(4g4?
coinage 硬币 t5%TS:u
Coinage Security Fund 硬币发行基金 9`&?hi49nK
cold call 主动与准客户接触 _jW>dU^B
collapse in prices 价格下泻;价格下挫;价格暴跌 w_\nB}_
collateral 抵押品 _0w1kqW
collateral bond 担保债券 n4Vwao/9x
collateral loan 抵押贷款 64SW
collateral security 附属抵押品 ^#2xQ5h
collection 征收;收取 @]*[c})/
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 `4_c0q)N4
collection of betting duty 收取博彩税 B\f"Iirw
Collection Office [Inland Revenue Department] 收税处〔税务局〕 CdZnD#F2
collective consumption 集体消费 X)8e4~(?
Collector 收税主任 |ribWCv0
Collector of Rates 差饷征收官 )GK+
Collector of Stamp Revenue 印花税署署长 !-7_ +v>
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 \]t]#D>0
combined surplus 合并盈余 s}s|~
combined visible and invisible trade account 有形及无形贸易合并帐目 k<!<<,Z
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 )u<eO FI+
commemoration coin 具纪念性的硬币 C B6A}m
commencement of winding-up 清盘开始 <&`:&