C: C D6N8n]
-[N9"Z,
calendar year figure 历年数字 fAkfNH6
call 催缴通知;认购期权 ZxOo&YR3
call deposit 通知存款;活期存款 #P!<u Lc%
call loan 短期同业拆借;通知贷款 d&G]k!|\
call margin 补仓;追加保证金 7"Nda3
call market 短期同业拆放市场
XD8Cf!
call money 短期同业拆借;活期贷款 ^$dbyj`
call option 认购期权;看涨期权 $+2QbEk&-
call price 赎回价格;提前赎回价 3AENY@*
call warrant 认购认股权证;回购认股权证 nGX3_-U4
callable share 可收回股份;可兑付股份 [$K8y&\L
called up share capital 已催缴股本 NHUJ:j@
Canadian Dollar [CAD] 加拿大元 ;d>n2
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 m|B)A"Sm
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 bGB$a0
cancellation price 取消费 E"[p_ALdC
cap 上限 >+<b_q|P
capital 资本;资金 Tei2[siA5
Capital Accord 《资本协定》 %Un wh1VG
capital account 资本帐;非经常帐 `uLr^G=;
capital account commitment balance 资本帐承担额结余 PN99 R]K0g
Capital Adequacy Directive [CAD] 《资本充足指引》 zrSYLG
capital adequacy ratio [CAR] 资本充足比率 6jm?d"9
capital allowance 资本免税额 Y>C05?>
capital alteration 资本变更 3 ;" [WOv
capital and liabilities ratio 资本负债比率 Mb"y{Fox
capital and liquidity requirement 资本与流动资金的规定 ,gpEXUp\
capital appreciation 资本增值 JXRU9`3)A
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〕 myVa5m!7Q
capital assets 资本资产 GL>YJ%
capital at risk 风险资本 o R8'^G0<
capital base 资本基础;资金基础 ->OVNmCB`+
capital charges 资本支出;资本费用 R<I#.
KD
capital commitment 资本承担 A#K<5%U{Mv
capital contribution certificate 出资证明书 |Wa.W0A
capital convergence 划一资本充足比率 <7)sS<I
capital cost 资本成本;建设成本;建设费用 ^kC!a>&
capital cover 资本保证 l -nH
capital deficit 资本亏绌;资本赤字 7jxx,#I:
capital divided into shares 资本分成股份 o+8H:7,o'
capital element 资本因素;资本部分 WZHw(BN{+
capital equipment 资本设备 ]zAwKuIK
capital expenditure 资本开支;非经常开支 UpD4'!<buV
capital expenses 资本费用 RiAMW|M"C
capital financing 筹集资本;以非经常收入支付非经常开支的结算 _UZPQ[
capital flow 资金流量 $8(QBZq
capital formation 资本形成;集资 Yj bp:
capital formation figure 资本组合数字 1_!?wMo:f
capital fund 资本基金 y'b*Dk{
capital gain 资本增益;资本增值 \K"7U
capital gains tax 资本增值税 I0H]s/*C%9
capital goods 资本财货;资本货物 f34/whD65
capital grant 非经常补助金;非经常拨款;建设补助金 yEjiMtQll]
capital grant cycle 建设补助金周期 2[(~_VJ
capital injection 注入资本;注资 >r\GB#\5
capital input 投入资本 u23_*W\
capital intensity 资本密集度 Xm|~1 k_3
capital intensive 资本密集 |qj"p
capital investment 资本投资 4sORp^t'Q
Capital Investment Fund 资本投资基金 32HF&P+0%
capital loss 资本损失 JF~9efWe>
capital maintenance 资本保值;资本保留 d^M*%a z
capital market 资本市场;资金市场 |/xx**?
capital market instrument 资本市场票据 N2HD=[*cr
capital money 资本款项 s I\-0og
capital money subject to a trust 信托财产资本
$v#`2S(7
capital movement 资本流动 mj9sX^$dE
capital nature 资本性质 A/:_uqm4
capital outlay 资本支出 AWMJ/E*T
capital portion 资本部分 'oY#a9~Z{
capital profit 资本利润 S2\;\?]^~
capital project 基本工程项目;非经常开支项目 <"K*O9nst
capital receipt 资本收入 })70S8k
capital redemption 资本赎回 vR!g1gI23
capital redemption business 资本赎回业务 ZB)R4
capital redemption contract 资本赎回合约 eC%Skw
capital redemption reserve 资本赎回储备 u_+iH$zA
capital reduction 资本减缩;减资 Pf,@U'f|
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] O<V 4j,
股本削减计划〔香港联合交易所有限公司〕 VZr:yE
capital repayment 偿还资本 JttDRNZAU
capital reserve 资本储备;后备资本 iKd+AzT
capital revenue 资本收益;非经常收入 3+uL@LXd
capital spending 资本开支;资本支出;非经常开支 RzL(Gnb
capital stock 股本 YI7M%B9Lj
capital stock subscription 认缴股本;认购股本 d,l?{Ln
capital subsidy 建设津贴;基本建设津贴 w$9LcN
capital subvention 非经常资助金 4P1}XYD-2
capital sum 资本额 IKPGqoM
capital tax 资本税 z#o''
capital transfer tax 资本转移税 UQ0<sI=
capital turnover 资本周转率 >O24#!9XW
capital value 资本价值 /N_:npbJF
capital works project 基本工程项目 51y"#\7
Capital Works Reserve Fund 基本工程储备基金 O8bxd6xb
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 EmcLW74
capitalization 资本化;资本总额 Q*%}w_D6f
capitalization of interest 利息化作本金 njX$?V
capitalized interest 化作本金的利息 0stc$~~v
capitalized loan 转作资本的贷款 +ppA..1
capitalized value 资本还原值;资本化价值 Ws`ndR
capitation grant 按人计算的补助金 kO3\v)B;
captive insurance business 专属自保保险业务 hF0,{v
car insurance 汽车保险 kq5X<'MM9N
Caribbean Development Bank 加勒比开发银行 1]~w?)..'
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] A|+QUPD
意大利嘉利堡银行 "t.`/4R2w
cartel 同业联盟;卡特尔 gHstdp_3
cartelized rates system 联营式利率制度 \*e\MOp6
cash 现金;现款 |SjRss:i+
cash accounting system 现金会计制度 lh"*$.j-
cash acquisition 以现金投资所得的资产 )'U0n`=
cash allowance 现金津贴 w90YlWS#
cash assets 现金资产 [A,^F0:h
cash at bank 银行现金;银行存款 %k1Pyv;]
cash balance 现金结余 LO{Axf%
cash basis 现金收付制;收付实现制 b@;Wh-{d
cash basis accounting 现金收付制会计;收付实现制会计 8;DDCop 8L
cash bonus 现金红利 k[ro[E
cash book 现金出纳帐;现金簿 A'KH_])
cash client 现金客户 W/ Q*NB
cash commission rebate 现金回佣 -<6?ISF2
cash compensation 现金补偿 MqAi}z%
cash contribution 现金承担额;现金分担额 kUgfFa#_
cash cost 直接费用;现金成本 \4>,L_O
cash coupon 现金礼券 qy3@>
1G
cash credit 现金信贷 ZKrLp8l\
cash deficit 现金赤字 a^p#M
cash deposit and withdrawal 现金收支 dg24h7|]
cash disbursement journal 现金支出日记簿 !o /=,ZIx
cash disbursement slip 现金支出传票;现金支出单
L\PmT
cash flow 现金流量;银根 ccHf+=
cash flow lending 流动现金放款;无抵押融资 V9<`?[Usv
cash flow statement 现金流量表;现金流动表 T^1
Z_|A
cash flow surplus 现金流量盈余 7pyzPc#_
cash in hand 库存现金;手头现金 cQK-Euum
cash in till 备用现金 W}CM;~*L
cash in transit 运送中现金;在运现金 C}RO'_Pq
cash input 投入现金 m [B#k$
cash input figure 现金投入数字 hWT
jN
cash limit 现金支出限额;现金限额 E&P2E3P
cash margin 现金保证金 -[=eVS.2%
cash market 现货市场;现金交易市场 nMyl(kF[
cash offer 现金要约;现金补偿额 Db,"Gl
cash payment 现金付款;现金支付 ?q:|vt
cash position 现金头寸 9 %T??-
cash price 现金价格 Dw%'u'HG
cash receipts journal 现金收入日记簿 y QW7ng7D0
cash receiving slip 现金收入传票;现金收入单 !@=S,Vc.
cash settlement 现金结算 vQljxRtW
cash surplus 现金盈余 nF,F#V8l
cash with order 订货付现;凭票即付 SMX]JZmH
cashier's order 银行本票 1 ~zjsi
cashier's order outstanding 未承兑的银行本票 . 5(YL8d
cash-limited subhead 有现金支出限额的分目 W,<q!<z\t
cash-sweep 现金彩票活动 @AEH?gOX
casual client “散客”;“散户” U)/.wa>
CCASS Depository 中央结算系统证券存管处 0<uek
CCIC Finance Limited 中芝兴业财务有限公司 &
o5x
cedant 分出者 {%R^8
ceding company 分出公司 6:ettdj
ceding insurer 分出保险人 kFn/dQ4|
ceiling 上限 k
QuEG5n.-
ceiling price 最高限价 s?w2^<P
central bank 中央银行 gM&IV{k3
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 +OE!Uqnt
central banking 中央银行业务 }/cReX,so
central banking function 中央银行职能 Jka>Er
Central Clearing and Custodian System 中央结算及托管系统 VeYT[Us"
Central Clearing and Depository System 中央结算及存管系统 AW]\n;f
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 D'g,<-ahl
central clearing house 中央结算所 EwC]%BZP
central clearing system 中央结算制度;集体交收系统 !T{+s
T
central custody system 中央托管系统 PI9,*rOy
central depository 中央存管处 3uLG$`N
central depository system 中央证券存管制度 s1:Wrz?4
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 iW5cEI%tb
central rate 中央汇率;中心汇率 paqGW]
Central Registration Hong Kong Limited 香港中央证券登记有限公司 'Gy`e-yB
Central Tender Board 中央投标委员会 U#jz5<r
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 .-d'*$
yJ
centralized budgetary and payments system 集中预算及支付制度 vK',!1]y
centred 12-month moving average 十二个月定位移动平均数 K*/oWYM]
certificate of approval 批准证明书 ~g{j)"1
certificate of beneficial entitlement to property 资产权益证书 >,e^}K}C
certificate of compliance 合格证明书;合约完成证明书 M3tl4%j
certificate of deposit [CD] 存款证 r9[S%Def
certificate of exemption from estate duty 豁免遗产税证明书 PCviQ!X
certificate of incorporation 公司注册证书;法团注册证书 {^N,=m\
certificate of incorporation of registered trustees 注册受托人法团证书 dli(ckr
certificate of indebtedness [CI] 负债证明书 Bs "D<r&ro
certificate of insurance 保险证书 n1sYD6u<&
certificate of interest 权益证明书;息票 my (@~'
certificate of means 资产证明书 ingG
certificate of participation 参与证明书 i,6OMB
$
certificate of payment of profits tax 缴付利得税证明书 GX>8B:]o|
certificate of preference 特惠税证 I!lDKS,b
certificate of rateable value 应课差饷租值证明书 lLD#|T3
certificate of registration 登记证书;注册证明书 $ev+0m_
certificate of satisfaction 清偿证明书 TnF~'RZYb
certificate of transfer 转让证明书 C[J9 =!t
certificate to bearer 不记名证明书 .shi?aWm
certification 核证 /2tA
n
certification fee 核证费 6G8No-#y
certified cheque 经银行证明可兑现的支票 d_9 Cm@
certified public accountant [CPA] 执业会计师 _Mw3>GNl
certified statement 经证明的报表 rzfLp
cessation of business 停业 IW~R{ ]6
cession 分保 n7[nl43
C.F. Finance Company Limited 浙一财务有限公司 X +`Dg::
chance 机会;中彩机会 5vx 4F f
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 B)0/kY7c
change of domicile 迁册 .5|[gBK
change to estimates 修订预算 zp}7p~#k^
change to the approved estimates of expenditure 核准开支预算的变动 c!EA>:;(<
charge 费用;押记;抵押 _{[6hf4p
charge number 税单号码 5X{|*?>T
charge on assets 资产的征税 wvv+~K9jq
charge upon general revenue 从政府一般收入中拨款支付 7^gO>2~
chargeable 可予征收;应课税的 )U&9d
chargeable agreement for sale 可予征收印花税的买卖协议 AyE*1 FD
chargeable income 应课税入息 .9J^\%JD
chargeable normal trading receipt 应课税的一般营业收入 .?Eb{W)^br
chargeable profit 应课税利润 & NYaKu,}
chargeable to tax 应课税 *:%&z?<Fw
charged to... 记入……帐目 [JOa^U=
chargee 承押记人 =o#Z?Bn5
charge-holder 受押人 "qmSwdM
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 ;K<VT\
charging order 押记令
Z
RVt2
chargor's right 押记人的权利 R@c] )\^]
charitable donation 慈善捐款 s)-An(Uw
charitable trust 慈善信托 "wcaJ;Os
charity property 慈善财产 WtOjPW
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 0D5Z#iW>1
charter 章程;特许权 #u&fUxM:AS
charter of incorporation 成立章程 #Vk?
chartered accountant 特许会计师 zluq2r
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 '2lV(>"
Chartered Institute of Public Finance and Accountancy [United Kingdom] N:`_Vl
特许公共财政及会计学会〔英国〕 u?,>yf.;s
charterer 承租人 #}7T$Va
Chase Manhattan Asia Limited 美国大通亚洲有限公司 ,DFN:uf=l
Chase Manhattan Bank 美国大通银行 lR?y
tIY
chattels 实产 "r^RfZ;
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司
2E*=EjGV
Che Hsing Finance Company Limited 浙兴财务有限公司 "6U0
!.ro@
check-and-balance system 制约平衡制度 7KgaXi3r
Chekiang First Bank Limited 浙江第一银行 `l|Oj$
cheque 支票 ZF>:m>
Chiao Yue Finance Company Limited 侨裕财务有限公司 c=v016r\
Chiba Bank, Ltd. 千叶银行 13?:a[~=Y
Chicago Board of Options Exchange 芝加哥期权交易所 A$2
;Bf
Chicago Board of Trade 芝加哥交易所 K|%Am4
Chicago Mercantile Exchange 芝加哥商品交易所 Tvv>9gS
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 Uu7]`U l
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 y[7M(K
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 j/t%7,
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 Uh/=HNR
child allowance 子女免税额 N@thewt|
China & South Sea Bank Limited 中南银行 v!I z&M:z
China Affairs Committee [Hong Kong Futures Exchange Limited] =z. hJu
中国事务委员会〔香港期货交易所有限公司〕 e66Ag}Sw|
China concept stock 中国概念股 K~:SLCv
E%
China Construction Bank 中国建设银行 OU{c|O
China Development Division [Stock Exchange of Hong Kong Limited] c/Pql!h+
中国发展科〔香港联合交易所有限公司〕 d9[j4q_
China Economic News 《中国经济新闻》 d/
Lz"
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 /
&Z8g4vc
China State Bank Limited 国华商业银行 uO4
LD}A
Chinatrust Commercial Bank, Limited 中国信托商业银行 b%lH=u
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 DN%}OcpZ
Chinese Bankers Club, Hong Kong 香港银行华员会 vjX,7NY?
Chinese Banks' Association 香港华商银行公会 $}vk+.!*1
Chinese Gold and Silver Exchange Society 金银业贸易场 z}-CU GS
Chinese New Year bonus 年奖;年终花红 3I 0pHP5
chit fund 银会 HS|Gz3~
Chiyu Banking Corporation Limited 集友银行有限公司 >vD}gGBe
Chiyu Finance Company Limited 集友财务有限公司 A.b^?k%I
Cho Hung Finance Limited 朝兴金融有限公司 nc1~5eo
choses in action 无形动产;据法权产 :2j`NyLI.
chronological book 序时帐簿 w10~IP
Chubu Securities Finance Company 中部证券金融公司 du$lS':`
Chung Khiaw Bank Limited 崇侨银行 M"*NV(".g
Chung Nan Finance Company Limited 中南财务有限公司 k
-G9'c~
Chuo Trust & Banking Co., Ltd. 中央信托银行 h] ho? K
Chuo Trust Asia Limited 中央信托亚洲有限公司 X>$Wf3
Citibank, N.A. 万国宝通银行 g#(+:^3'
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 {N]WVp*R
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 cn}15JHdR
Citicorp International Limited 万国宝通国际有限公司 eFsl
civil debt 民事债项 e/hCYoS1n
Civil Service Pension Reserve Fund 公务员退休金储备基金 @95p [
claim 申索;索偿;债权 6"iNh)
claim equalization fund 申索平衡基金 e(w c
[bv
claim for refund of property tax 申请发还物业税 l^I?@{W
claim of debt 债权申索 NK|U:p2H
claim on bank 对银行的债权 g@ J F
claim to dividend 摊还债款申索 ~AD>@;8fG
claimant 申索人;索偿人 ="]lN
claims statistics 申索统计数字 8b0j rt
class of insurance business 保险业务类别 n
^9?(a4u
class of property 财产类别 MR|A_e^x
claw-back 递减率 4x
?NCD=k
clearance cost 清拆成本 AyQ5jkIE^{
clearing 结算;票据交换;清算 X.{xHD&_
clearing account 结算帐户 Q=!
lbW
clearing and settlement system 结算和交收系统 W'"hjQ_
clearing balance 结算差额 X8v)yDtw
clearing bank 结算银行 +6>2= ,?Z
clearing cheque 交换支票 p p0356
clearing house 结算所;票据交换所 N5)H(<}
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 1PxRj
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 41/civX>V
clearing member 结算会员 V=fu[#<@Ig
Clearing Members' Fund 结算会员基金 g@x72$j
clearing participant 结算参与者 n7i~^nf>
clearing rebate 结算费用的回佣 j&dCP@G
Clearing Rules [SEHK Options Clearing House Limited] _3W .:
《结算规则》〔联交所期权结算所有限公司〕 !.%*Tp#k#
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 o#"yFP1
Clerk to the Board of Review 税务上诉委员会书记 gna!Q
client 客户;委托人;当事人 #&uajo
client agreement 客户协议 :$VGqvO12W
client confidentiality 客户保密的责任 +Y*4/w[
client money 客户款项 Qxy~%;X
client statement 客户结单 y}FG5'5$13
clients fund 客户资金 el<Gd.p.d
close 结算;收市;收盘 /Gnt.%y&
close a position 平仓;轧平头寸 5Bq;Vb
close company 股份不公开的公司 ug{sQyLN
close higher 收市时价位较高 KUPQ6v }
close lower 收市时价位较低 A'![*O
close mixed 收市时荣辱互见 qPi $kecx
close of exchange 交易所停市 f-^*p
close of financial year 财政年度终结 "r;cH5 3
close out 平仓 1xtS$^APcd
close out a long position 平长仓 Y,mo}X<>
close out a short position 平空仓 9'Z{uHi%
close steady 收市时价格稳定 6`7`herE}
close the gap 弥补差距 us5Zi# }
closed position 平仓 g<~ODMCO?W
closed-end investment corporation 股份固定的投资公司 x$Wtkb0<
close-out price 抛售价格 lpd~U 2&
closing account 决算帐户 ;[lLFI
closing balance 期终结余;收市结余 zI"&g]TV5
closing price 收市价;收盘价 2N-p97"g
closing quotation 收市价;收市行情 S\ZCZ0
closing rate 收市汇价;收盘汇率 r#j3O}(n
closing transaction 平仓交易 XmO]^ `
clothing levy 成衣税 ZJ)>gV
club deposit 零存整付存款 6t<[-
Code of Aid 《资助则例》 N1E9w:T`
Code of Banking Practice 《银行营运守则》 X`Lv}6}xT
Code of Best Practice [Stock Exchange of Hong Kong Limited] MC-Z6l2
《最佳应用守则》〔香港联合交易所有限公司〕 uFuH/(}K[
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕;《操守准则》〔香港期货交易所有限公司〕 |VE.khq#
Code of Conduct for Persons Registered with the Securities and Futures Commission %26HB
w=JF
《证券及期货事务监察委员会注册人操守准则》 .2P3 !KCL
code of practice 实务守则;经营守则;执业守则 f[`&3+
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 ho#<?rh_
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 @G=:@;
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 3?gfDJfE
Code on Pooled Retirement Funds 《集资退休基金守则》 ^755LW
Code on Share Repurchases [Share Repurchase Code] !oRN,m[7)p
《公司购回本身股份守则》〔《股份购回守则》〕 ~s?y[yy6i
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 "FE%k>aV@v
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 A[Ce3m
co-debtor 共同债务人 0aGauG[
co-financing scheme 共同融资计划 :1UOT'_
cognizance 证明令 _M>S =3w
coin 硬币 >Ir?)h
coin replacement programme 硬币取缔计划 `LwZ(M-hI
coin set 套装硬币 e'v_eD T^
coinage 硬币 dn%'bt
Coinage Security Fund 硬币发行基金 Nb0T3\3W
cold call 主动与准客户接触 A|mE3q=
collapse in prices 价格下泻;价格下挫;价格暴跌 Zic:d-Q47
collateral 抵押品 0|\JbM
collateral bond 担保债券 H?=[9?1wI5
collateral loan 抵押贷款 Vn^8nS
collateral security 附属抵押品 {j[*:l0Ui
collection 征收;收取 "|WKK}
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 za.^vwkBk2
collection of betting duty 收取博彩税 :K \IS `
Collection Office [Inland Revenue Department] 收税处〔税务局〕 |f}`uF
collective consumption 集体消费 I$TD[W
Collector 收税主任 #Guwbg
Collector of Rates 差饷征收官 d)%l-jj9,
Collector of Stamp Revenue 印花税署署长 g1UQ6Oa
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 o}D7 $6
combined surplus 合并盈余 hg^klQD
combined visible and invisible trade account 有形及无形贸易合并帐目 hz2f7g
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 Hc0V4NHCaL
commemoration coin 具纪念性的硬币 :'!_PN
commencement of winding-up 清盘开始 4%>tk 8 [
commerce and industry sub-index 工商分类指数 )qWO}]F
commercial activity 商业活动 &4p~i Z
commercial bank 商业银行 (WGEX(|
Commercial Bank Act of Norway 《挪威商业银行法》 X=k|SayE8
Commercial Banks Law 《商业银行法》 iqTmgE-
commercial borrowing 商业借款 i8/"|+Z
Commercial Code of Japan 《日本商法》 \7(OFT\u:
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 e A9r M:
commercial invoice 商业发票 k~1{|HxrE
commercial letter of credit 商业信用证 ]`@<I'?,X
commercial loan 商业贷款;商业放款 #/K71Y
commercial paper 商业票据 {*Qx^e`h$.
commercial paper market 商业票据市场 oFu( J
commercial registry 商业登记处 \FIOFbwe
commercial return 商业回报 M[Jy?b)
commercial sale 商业销售 ]"vpCL
commercialization 商品化 y(r(q
commercially viable 具商业利益;有利可图 )5U7w
Commerzbank AG 西德商业银行 ;uU 8$
commission 佣金;委员会 ];Bk|xJ/>
Commission des Operations de Bourse of France 法国证券事务监察委员会 s.!gsCQme
commission house 佣金行;代办行 6)3pnhG9
commission payable 须付的佣金 lHgmljn5u
commission rebate 佣金回扣 o l+*Oe
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 n6GB2<y
Commissioner of Banking 银行监理专员〔银监专员〕 4V5h1/JPm
Commissioner of Estate Duty 遗产税署署长 sCAWrbOe>
Commissioner of Inland Revenue 税务局局长 qP[jtRIN
Commissioner of Insurance 保险业监理专员 0 !F!Y_
Commissioner of Rating and Valuation 差饷物业估价署署长 f@xjNm*'Z
commitment 承担;已承担的开支;承担额;承担项目 )G|'PXI@,
commitment fee 承诺费 oSs~*mf
Committee of the Hong Kong Association of Banks 香港银行公会委员会 safI`bw1
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 U#n1N7P|$F
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 wb-_CQ
Committee on Payment System [Hong Kong Monetary Authority] 5SHZRF(. 2
支付系统委员会〔香港金融管理局〕 pU@&-
Committee on Unit Trusts [Securities and Futures Commission] Ivc/g,
单位信托委员会〔证券及期货事务监察委员会〕 V)Y#m/$`
Commodities Dealers' Deposit Fund 商品交易商按金基金 h!]=)7x;
Commodities Trading Commission 商品交易事务监察委员会 +@yTcz
commodity 商品 yUFT9bD
commodity classification 商品分类法 Ne2eBmY}(
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 oei2$uu
commodity dealer 商品交易商 V0F&a~Q
commodity exchange 商品交易所 )ocr.wU@
Commodity Exchange Compensation Fund 商品交易所赔偿基金 H_ 7E K
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 lyyRyFfQ
commodity flow method 商品流动法;商品流通法 sxU
0Fg
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 `9p;LZC1 K
commodity futures contract 商品期货合约 5*Y(%I<
commodity market 商品市场 zM|Y
X<
commodity tax 商品税 i~EFRI@
commodity trading adviser 商品交易顾问 _{YUWV50}
commodity trading adviser's representative 商品交易顾问代表 kTs.ps8ei
commodity trading advisory contract 商品交易顾问合约 :^992]EBEj
commodity warrant 商品期权证 HO9w"){d$
commodity-based investment 以商品为基础的投资 `-82u :"
common fund 共同基金 IkJ-*vI6
common property 分权共有财产 p u6@X7W"
common share 普通股 59M\uVWR
common stock 普通股 o0F&,|'
Commonwealth Bank of Australia 澳洲联邦银行 uBfSS\SX|
Commonwealth Development Corporation 英联邦发展公司 '@,M
'H{
Commonwealth Finance Ministers Conference 英联邦财长会议 o)
,1R:
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 h_K!ch}
Commonwealth income tax 英联邦入息税 NuC+iC$_/
Commonwealth Preference 英联邦特惠制 F>s5<pKAX
communal property 公有财产;公有产业 me&'BQ
communication expenses 通讯费用 oD&axNk
Community Preference 欧共体特惠制 vAjvW&'g
commutation of pension 退休金的折算 k^*S3#"
commuted gratuity 折算酬金 |'N)HH>;
commuted pension gratuity 经折算的退休酬金 4S3uzy%
Companies Act [United Kingdom] 《公司法令》〔英国〕 4
oZm0
Companies Handbook 《上市公司手册》 SK;c
D>)
companies inspector 公司检查员 BDz7$k]
Companies Liquidation Account 公司清盘帐户 Iju9#b6
Companies Ordinance: Information to be Included in a Rights Issue Prospectus 7Nt6}${=z
《公司条例:供股章程须载有的资料》 <#F@OU
Companies Ordinance: Information to be Included in Prospectuses Regarding the Valuation of Land and Buildings 《公司条例:招股章程须载列有关土地或建筑物的评估的资料》 eNX!EN(^
Companies Registration Officer 公司注册主任 J>p6')Y6~
Companies Registry 公司注册处 :pvJpu$]
Companies Registry Trading Fund 公司注册处营运基金 M A
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 %,Lv},%Y
Company Formation and Enforcement Division [Companies Registry] ^n&_JQIXb
公司成立及条例执行部〔公司注册处〕 bn6WvC3?
company in which the public are substantially interested 由公众拥有相当权益的公司 'CA{>\F$F+
company limited by guarantee 担保有限公司 ]YWz;Z
company limited by shares 股份有限公司 6g&Ev'
company register 公司登记册 S>V+IKW;(
company registration fee 公司注册费 kBg8:bo~
company with limited liability 有限法律责任的公司 }YCpd )@
company's memorandum 公司组织章程 kqQT^6S
company's reserve 公司储备 LeaJ).Maw
comparative advantage 比较优势;比较利益 G_/DzJBF
compensation 补偿金;赔偿 rc`}QoB)R
Compensation Committee [Stock Exchange of Hong Kong Limited] U;#9^<^
赔偿委员会〔香港联合交易所有限公司〕 $*hqF1Q
compensation from insurance 保险赔偿 NWS3-iZ|8
compensation fund 赔偿基金 2rPmu
compensation fund levy 赔偿基金征费 _kXq0~
compensation rate 补偿率 ~EtwX YkRZ
Compensation Review Committee 赔偿检讨委员会
liU8OXBl
compensation scheme 赔偿计划 ble[@VW|
compensation trade 补偿贸易 cK.z&y0]
compensation value 补偿值 9wbj}tN\z
compensatory payment 补偿付款 (NC]S
competition and pricing strategy 竞争与定价策略 a]nK!;>$
competitive edge 竞争优势 cPy/}A
competitive price 具竞争力的价格 a&RH_L jM
competitive tender 竞争性投标 yc+pNC)ue_
Compliance Committee [Stock Exchange of Hong Kong Limited] .bY
R
监察委员会〔香港联合交易所有限公司〕 B;e (5y-
component of expenditure 开支组成部分 )k.}>0K |
Composite Consumer Price Index 综合消费物价指数 M>[e1y>7
composite index 综合指数 c*.-mS~Z`
composite rating 综合评级 nM|Cv
composite return form 综合报税表 G&
m~W
Composite Securities and Futures Bill 《证券及期货综合条例草案》 S`8Iu[Ma
composite tax return 综合报税表 <.".,Na(J0
composition 组合成分;债务重整协议 T:Nc^QP|tm
composition of earnings 收益组合成分 f~ wgMp.W0
compound increase 复合增加率;复合增长率 T.}Y&,n$$5
compound interest 复利 +}R#mco5K
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 Z\3~7Ek2m
comprador note 买办票据 DS=$*
Trk
comprador order 买办付款令票 IGNU_w4j
comprehensive income tax 综合所得税 #/B g5:
comptroller 审计主任 C),i#v
compulsory liquidation 强制清盘 `I.pwst8i-
compulsory winding-up 强制清盘 JED\"(d(
computation 计算;计算表 rCUGaf~
computational procedure 计算方法 BU#3fPl
computer audit programme 电脑审计程序;电脑核数程序 h0$Y;=YA
concentrated position 集中持仓量 +pRNrg?k
concentration risk 资金集中风险;集中融资风险 9l(T>B2a
concept stock 概念股 XY#.?<"Q8
concession 特许权;宽减措施;优惠 aW-6$=W
concession contract 特许经营权合约 0j;q^>
concessionary rate 优惠率 .cm2L,1h
concordat 协定;契约;国际监管条约 ,Qs%bq{t
condition 条件 Dxy^r*B
conditional endorsement 附有条件的背书 (9R;-3vY:S
conditional offer 有条件要约 MU%7'J :_
conditional sale agreement 有条件售卖协议 2+_a<5l~
conditions of tender 投标章程 @VPmr}p:{
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》 2RQ-L
conduct of business standard 业务操守准则 PMUW<UI
Confidentiality Understandings 保密谅解文件 7[PEiAI
confirmation letter 确认书 K)U[xS;<
confirmation of mail transfer 信汇证明书 |{v#'";O:
Confirmation of Payment 已缴税证明书 ~Up{zRD"B
confirmed letter of credit 保兑信用证 ?~b(iZ
confirming bank 保兑银行 n*Uk<_WA
confiscation order 没收令 0( *L)s,5
connected transaction 关连交易 bF6J>&]!
consensus capitalism 共识资本主义 AJm$(3?/D
conservative investor 保守投资者 w@<II-9L)<
consideration 代价;对价;约因 T7%!JBg@
consideration issue [listing method] 代价发行〔上市方式〕 YZ`SF"Bd(
consideration other than cash 现金以外的代价 #*:^\z_Jd
consignee 收货人;代售人 K8R>O *~
consignment 托运;寄售 q
k6
consignor 付货人;托运人;寄售人 ?xrOhA9
consolidated account 综合帐目 *~>p;*
consolidated account expenditure 综合帐目开支 2;u
i'B
consolidated balance sheet 综合资产负债表 le]~Cy0
consolidated cash deficit 综合现金赤字 g/fpXO\
consolidated cash surplus 综合现金盈余 nwh @F1|
consolidated enterprises sectorial index 综合企业分类指数 s8)`wH?
consolidated net earnings 综合净收益;综合净盈利 /-,\$@J5)
consolidated net profit 综合净利润;综合纯利 r0 )ne|&Hp
consolidated policy 综合保单 "i\#L`TkzX
consolidated price 综合价格 !1fZ7a
consolidated profit and loss account 综合损益帐;综合损益表 BjeD4
consolidated public sector expenditure 公营部门综合开支 |?ssHW
consolidated revenue account 综合收入帐 fP V n;
consolidated shareholders' fund 综合股东资金 ~7 U~
consolidation of shares 股份合并 marZA'u%B1
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 r34MDUZdI
consortium company 财团公司 )9:5?,SO
consortium loan 银团贷款 31@Lr[!
constant dollar figure 固定币值 @1Q-.54a
constant market price 固定市价 "J`&"_CyZ
constant price 固定价格 0'fswa)
constant price series 固定物价计算数列 :Ys~Lt54
constant rate 固定比率 -^lc-$0
constituent stock 成分股 EgU#r@7I
constitution 章程;组织章程 s0^(yEcq
construction output 建造产出量 d.^g#&h
constructive trust 法律构定信托 !~Uj 'w
consultant accountant 顾问会计师 Ca
PHF@6WN
consultant's fee 顾问费 P0jr>j@^-
Consultation Paper on Proposed Regulation on Share Margin Financing {VL@U$'oI
《监管股票按贷财务的建议谘询文件》 z.!N|"4yr
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability !6T"J!F#
《有关联交所检讨董事资格的程序的谘询文件》 52dD(
consumer behaviour 消费者行为 J+J,W5t^
Consumer Council 消费者委员会 +ti ?7|bK<
consumer credit financing operation 消费者信贷业务 U8w_C\Q
consumer demand 消费者需求 sfj+-se(K.
consumer durables 耐用消费品 Wc[,kc
consumer expenditure 消费开支 =d<RgwscJ
consumer goods 消费品 Y8\P"qb
consumer market 消费市场 IB/3=4n^|
consumer price 消费物价 pW(rNAJ!
Consumer Price Index [CPI] 消费物价指数 ^,acU\}VqP
Consumer Price Index (A) 甲类消费物价指数 cKe %P|8
Consumer Price Index (B) 乙类消费物价指数 B6Vlc{c5SO
Consumer Price Index Classification System 消费物价指数分类法 {P]C>
Consumer Price Index Report 《消费物价指数月报》 FM >ae-L-
Consumer Price Index series 消费物价指数系列 S3E,0%yo+)
consumer price inflation 消费物价上涨 jC9us>b
Consumer Representative Action Fund 消费者集体诉讼基金 _*fNa!@hY
consumer sentiment 消费意欲 ^Tm`motzh
consumer spending 消费开支;消费支出 /i'078F
consumption expenditure 消费开支 _U<fS
consumption pattern 消费模式 \ ;npdFy
consumption product 消费产品 fkBL`[v)4
consumption tax 消费税 tcuwGs>_
contango 交易延期费;延期交割费;期货溢价 ff\~`n~WZ
contingencies warrant 紧急拨款令;应急支款授权书 XH"+oW
contingency 应急费用;意外开支准备金 LH8jT
contingency allowance 应急准备金 l@4_D;b3o"
contingency sum 应急费用;意外开支准备金 Xv8-<Ks
contingent assets 或有资产 q8v[u_(yD
contingent debt 或有债权;待确定债务 PgWWa*Ew
contingent interest 待确定的权益 (+>
2&@@<
contingent liabilities 或有负债 ~2w&+@dV%
contingent profit 或有利润 _rT\?//B
contingent right 或有的权利 cqS :Zq
continue to hold a deposit 继续持有存款 `6D?te
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 J:L+q}A
continuing rent 连续租金 r9i?H
continuing trustee 留任受托人 &AQqI
continuous licensing system 长期持牌制度 hmO2s/~
Continuous Net Settlement System [CNS System] 持续净额交收系统 )/H;5 cn
contra account 对销帐户 n/+X3JJ
contra flow 资金回流 Gk,Bx1y
contra item 对销项目 #jQauO
contra transfer 对销转拨 I0Pw~Jj{
contract 合约 6#?T?!vZ
contract for difference 差价合约 94u{k1d x
contract for service 服务合约 zX>W 8P
contract for settlement 平仓合约 ti\
${C3
contract note 成交单据 +$dJA
contract of copartnery 合伙合约 Zd*$^P,|
contract of indemnity 弥偿合约 kQ`tY`3F
contract of insurance 保险合约 L"bOc'GfQ
contract of reinsurance 再保险合约 B$4*U"tk
contract price 合约价格 rFRcK>X\L
contracting party 订约人;立约人;缔约国 ?\}Gi(VVE
contractual agreement 合约协议 (#Y~z',I
contractual commitment 合约承担 Bt+^H6cb
contractual joint venture 合约式联营企业 xY^sC56Z
contractual mutual fund 合约互惠基金 > H!sD\b
contractual right 合约权利 m&.LJ*uM\K
contractual savings fund 合约储蓄基金 rhJ&* 0M
contributed surplus 实缴资本盈余 WE<?y_0y&
contribution 出资;供款;捐款;分担款项 ;[v!#+yml
contribution account 供款帐户 {VgE07r
contribution to gross domestic product 在本地生产总值中所占比率 CdolZW-!"
contribution to investment 出资额 D'"
T'@
contribution to pension fund 退休金供款 {i5?R,a)
contributor 供款人;出资人;捐助人 p@m0Oi,=
contributory 分担人 9BCW2@Kp
contributory scheme 供款计划 O\5%IfB'"
contrived cessation of business 有预谋的停业 bjZJP\6
control 控制权;控制;管制 dGIdSQ~ _
control of a company 公司的控制权;公司控股权 +HK4sA2;
control of business 业务的控制权 ;FPx
controlled company 受控制公司 ~P4C`Q1PT#
controller 控制人;控权人;会计长 ^|Ap_!t$;
controller of an authorized institution 认可机构控权人 S$6|KY u
controlling company 控股公司 V>@[\N[
controlling interest 控制权益;控股权益 *$tXm4
O[
controlling officer 管制人员 rPV
Q#iB
controlling officer's report 管制人员报告 +>ju,;4WK
controlling shareholder 控股股东;持有控股权的股东 DiC z%'N
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》 VF%QM;I[Rc
conventional lending 传统放款;常规放款 X8Z?G,[H
conversion 兑换;换算;转换〔证券〕 ;Rrh$Ag
conversion factor 换算因数 +&GV-z~o
conversion of stock 公债的转换 1'kO{Ge*p:
conversion rate 兑换率;换算率;转换价格〔证券〕 =~D? K9o
convertibility 可兑性;兑换性;自由兑换 pwFp<O"
convertibility undertaking 兑换保证 o3J#hQrl
convertible 可兑换;可换股 -t`kb*O3`
convertible currency 可兑换货币 E)"19l|}B
convertible debenture 可转换债权证 Ox3=1M0
convertible loan stock 可转换股的债权股额 nzq
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 2M
%j-yG"
conveyance 转易;转易契;财产转让证书 3Cf9'C
conveyance of property 财产转让 @CprC]X
conveyance on sale 售卖转易契 LC%ococ
conveyancing fee 业权转易费 JGs:RD'
conveyancing scale charges 物业转易收费标准 87 Z[0>
cooling-off period 冷静期 ER0
Yl
co-owner 共同拥有人;分权共有人 ?OD$`{1
co-partner 共同合伙人 6g(;2gY
co-partnership 共同合伙 ~#_~DqbMZ5
Copenhagen Stock Exchange 哥本哈根证券交易所 inh0p^
core capital 核心资本 F%OP,>zl
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons x/|W;8g4
《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》 C$[d~1t6
Core Principles for Effective Banking Supervision [Basle Committee] ?
SFBUX(p
《有效监管银行业的主要原则》〔巴塞尔委员会〕 C @(@n!o:!
cornering “夹仓”;轧空;囤积居奇 uP~,]ci7
corporate borrower 借款公司;借款机构 /{T&l*'
corporate business 公司企业;公司业务 Gh;\"Qx
Corporate Communications Department [Stock Exchange of Hong Kong Limited] K-qWT7<
企业传讯部〔香港联合交易所有限公司〕 _v!7
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corporate customer 公司客户 GQ2GcX(E(
corporate dealer 公司交易商 ?N#I2jxaD
Corporate Finance Division [Securities and Futures Commission] 727#7Bo
企业融资部〔证券及期货事务监察委员会〕 2Q^q$@L
Corporate Finance (D.T.C.) Limited 协联财务有限公司 y>o:5':;'
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 !)s(Lv%]
corporate governance 公司管治 M/3;-g
corporate income tax 公司所得税 g~lv/.CnA+
corporate investment adviser 公司投资顾问 Z@~gN5@,M
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕
hkK>h
corporate plan 公司计划 Mz@{_*2
corporate practice 执业法团 (tK_(gO
corporate profits tax 公司利得税 {X!vb
corporate savings 公司储蓄 K#3^GB3P
corporate service tax 公司服务税 r!r08yf
corporate signature 法团的签名 HqGI.
corporation 法团;公司 D8A+`W?
corporation bond 公司债券 a>4/2#J
corporation stock 公司股证;地方债券〔英国〕 (zhZ}C,VF
corporation tax 公司税 O=K
lc+Oo
correction phase of stock market 股市调整期 Gp9 <LB\,
Correctional Services Industries Suspense Account 惩教工业暂记帐 D
T5d]MU
corrective affidavit 修正遗产申报誓章 cVi_#9u"
correspondent bank 代理银行 /b+~BvTh
Cosmos Finance Limited 宇宙财务有限公司 }7PJr/IuF
cost 成本;费用;价格 `bP`.Wm
cost centre 成本中心 .k#PrT1C
cost competitiveness 成本竞争力 ?QP>rm
cost control 成本控制;成本管理 \XDiw~0
cost convention 原值成本法;成本惯例 Hav &vV
cost effectiveness 成本效益;经济效益 kQ\GVI11?
cost efficiency 成本效率 CL<-3y*
cost element 成本要素 757&bH|a
cost flow 成本流转 $z=a+t *
cost input 投入资金
yg\QtWWM
cost management information system 成本管理资料系统 Agd"m4!
cost of an asset 资产成本 ,Yag! i>;
cost of borrowing 借贷成本 Laj/~Ru6
cost of capital 资本成本;资金成本 2dts}G
cost of installation 安装费 %1&X+s3
cost of issue 招股费用;发行股份费用 wgz]R
cost of living 生活费用 !t% 1G.
cost of transmitting 传送费用 /_{-~0Z=@B
cost overrun 成本超支 V_i&@<J
cost price 成本价格 PKlR_#EB?
cost price structure 成本价格结构 yY]x''K
cost to the revenue 政府收入的损失;政府减少的收入 %!` %21
cost-benefit analysis 成本效益分析 @!;A^<{ka
cost-benefit study 成本效益研究 oc?|"
cost-book company 以成本帐原则组成的公司 kEh9J>|M
cost-effectiveness analysis 成本效益分析 FH</[7f;@N
costing 成本计算;成本计算法 6;E3|st1X
costing and pricing policy 成本及定价政策 m2SJ\1 J=
costing exercise 成本计算工作 "8Dm7)nB
costing review 成本检讨 nJ2B*(S'v.
cost-of-living allowance 生活津贴 J;sQvPHV8
cost-of-living index 生活指数;生活费用指数 EH".ki=e
cost-plus pricing 成本加成定价法 rBJ`=o z
cost-push inflation 成本推动的通货膨胀 S{llpp{E
cost-recovery basis 收回成本的原则 mJ%^`mrI
cost-related charges 依成本而定的收费 4(8c L?J`0
cost-related fee 依成本而定的收费 .1(_7!m@
co-surety 共同担保人 RIkIE=+6
co-trustee 共同受托人 HOi~eX1d
cotton futures 期棉 p,=IL_
Council of SEHK 联交所理事会 ll__A|JQ
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 wn"\@Qv G
counterclaim 反申索 <ppdy,j:
counterfoil 联页〔收据〕;存根〔支票〕;票根 7a[6@
counter-guarantee 反担保 0 Rb3|te
counter-inflationary policy 反通货膨胀政策 .QY>@b\
countersignature 副署签名;连署签名 I(UK9H{0$
country debt provisioning 债务国坏帐准备 +<