C: mTWd+mx
p_&B+
<z
calendar year figure 历年数字 %W7%] Z@j
call 催缴通知;认购期权 \z FCph4
call deposit 通知存款;活期存款 c*E7nc)u
call loan 短期同业拆借;通知贷款 \mJR^t
call margin 补仓;追加保证金 ~1}fL 1~5
call market 短期同业拆放市场 j$/#2%OVN
call money 短期同业拆借;活期贷款 $t}W,?
call option 认购期权;看涨期权 (}>)X]
call price 赎回价格;提前赎回价 x4wTQ$*1
call warrant 认购认股权证;回购认股权证 wEX<[#a-
callable share 可收回股份;可兑付股份 o
-)[{o\
called up share capital 已催缴股本 %$Py @g
Canadian Dollar [CAD] 加拿大元 &g23tT#P?
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 w+*rbJ
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 =>3,]hnep
cancellation price 取消费 gzSm=6Qw0
cap 上限 +6jGU'}[
capital 资本;资金
q. Jx|x
Capital Accord 《资本协定》 Ij.mLO]
capital account 资本帐;非经常帐 I ZLCwaW
capital account commitment balance 资本帐承担额结余 xZ`vcS(
Capital Adequacy Directive [CAD] 《资本充足指引》 bCC &5b
capital adequacy ratio [CAR] 资本充足比率 >yP>]r+
capital allowance 资本免税额 9e>2kd
capital alteration 资本变更 3gVU#T[[
capital and liabilities ratio 资本负债比率 +2 oZML
capital and liquidity requirement 资本与流动资金的规定 cl&?'`
)
capital appreciation 资本增值 ~uZ9%UB_m
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 RfD#/G3|
capital assets 资本资产 t g-(e=S4P
capital at risk 风险资本 DBcR1c&<H
capital base 资本基础;资金基础 +4T.3Njjn
capital charges 资本支出;资本费用 F}meKc?a
capital commitment 资本承担 hrzxc4,W
capital contribution certificate 出资证明书 >yT1oD0+x
capital convergence 划一资本充足比率 !A%
vR\
capital cost 资本成本;建设成本;建设费用 CVkJMH_
capital cover 资本保证 Z`GEF|eh
capital deficit 资本亏绌;资本赤字 bf2n%-&9g
capital divided into shares 资本分成股份
n7Eh!<
capital element 资本因素;资本部分 BxlhCu
capital equipment 资本设备 PHIc7*_
capital expenditure 资本开支;非经常开支 *?uUP
capital expenses 资本费用 N: 38N
capital financing 筹集资本;以非经常收入支付非经常开支的结算 o~9*J)X5i
capital flow 资金流量 i>CR{q
capital formation 资本形成;集资 Ti0kfjhX7
capital formation figure 资本组合数字 !.O[@A\.-
capital fund 资本基金 K,|3?CjS
capital gain 资本增益;资本增值 GIpYx`mHi
capital gains tax 资本增值税 y&8`NS#_p?
capital goods 资本财货;资本货物 )zz{~Cf
capital grant 非经常补助金;非经常拨款;建设补助金 <kwF<J
capital grant cycle 建设补助金周期 t5K#nRd Z:
capital injection 注入资本;注资 _:tS-Mx@5
capital input 投入资本 |4j6}g\
capital intensity 资本密集度 Z+);}>-5
capital intensive 资本密集 (0LA.aBIf
capital investment 资本投资 'sa)_?Hy
Capital Investment Fund 资本投资基金 #Y-_kQV*
capital loss 资本损失 *)^ZUk
capital maintenance 资本保值;资本保留 d$+0;D4E
capital market 资本市场;资金市场 dJ])`S
capital market instrument 资本市场票据 i(.PkYkaq
capital money 资本款项 Ev [?5R
capital money subject to a trust 信托财产资本 <im}R9eJ1
capital movement 资本流动 #>lbpw
capital nature 资本性质 ( )ldn?v
capital outlay 资本支出 6}c!>n['
capital portion 资本部分 o(l%k},a
capital profit 资本利润 )AdwA+-x
capital project 基本工程项目;非经常开支项目 UCj+V@{
capital receipt 资本收入 s Iaehe'B
capital redemption 资本赎回 m3P7*S5NJ7
capital redemption business 资本赎回业务 }u0&> k|y
capital redemption contract 资本赎回合约 G^SJhdO(Q
capital redemption reserve 资本赎回储备 >rP[Xox'
capital reduction 资本减缩;减资 iS.gN&\z^
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] 9yTkZ`M28
股本削减计划〔香港联合交易所有限公司〕 =1|p$@L`%
capital repayment 偿还资本 55<!H-zt
capital reserve 资本储备;后备资本 )*uo tV
capital revenue 资本收益;非经常收入 ;WYzU`<g
capital spending 资本开支;资本支出;非经常开支 #sjGju"#_
capital stock 股本 4A(h'(^7A
capital stock subscription 认缴股本;认购股本 Tw`dLK?
capital subsidy 建设津贴;基本建设津贴 &LB`
capital subvention 非经常资助金 Ic!x y
capital sum 资本额 2Y[n
capital tax 资本税 Y*#TfWv:
capital transfer tax 资本转移税 ls9Y?
capital turnover 资本周转率 y<R5}F
capital value 资本价值 Da6l=M
capital works project 基本工程项目 |)%H_TXTy
Capital Works Reserve Fund 基本工程储备基金 46 \!W(O~y
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 '4~I%Z7L
capitalization 资本化;资本总额 a"g\f{v0AR
capitalization of interest 利息化作本金 zn^ G V
capitalized interest 化作本金的利息 Rh
]XJM
capitalized loan 转作资本的贷款 Qu8=zI>t
capitalized value 资本还原值;资本化价值 if\`M'3Xx
capitation grant 按人计算的补助金 ){,Mv:#+T
captive insurance business 专属自保保险业务 w}$;2g0=a<
car insurance 汽车保险 FrLv%tK|
Caribbean Development Bank 加勒比开发银行 UEYJd&n0CB
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] C; U4`0=8
意大利嘉利堡银行 awz.~c++
cartel 同业联盟;卡特尔 7)RvBcM
cartelized rates system 联营式利率制度 OuWRLcJ!
cash 现金;现款 ScVbo3{m*T
cash accounting system 现金会计制度 j!k$SDA-
cash acquisition 以现金投资所得的资产 Nqd9)WQ
cash allowance 现金津贴 N,VI55J:y>
cash assets 现金资产 En&gI`3n
cash at bank 银行现金;银行存款 TEj"G7]1$A
cash balance 现金结余 5t_Dt<lIz
cash basis 现金收付制;收付实现制 ]{+Y!tD
cash basis accounting 现金收付制会计;收付实现制会计 pg_H' 0R
cash bonus 现金红利 LZs'hA<L
cash book 现金出纳帐;现金簿 oGg<s3;UND
cash client 现金客户 ]EDCs?,
cash commission rebate 现金回佣 L
9cXgd
cash compensation 现金补偿 mC0Dj O
cash contribution 现金承担额;现金分担额 i=P}i8,^=
cash cost 直接费用;现金成本 THK^u+~LM
cash coupon 现金礼券 w&VDe(:~
cash credit 现金信贷 TPKD'@:x
cash deficit 现金赤字 (./Iq#@S
cash deposit and withdrawal 现金收支 8+Gwv
SDU
cash disbursement journal 现金支出日记簿 >T0`( #Lm
cash disbursement slip 现金支出传票;现金支出单 #(+V&<K
cash flow 现金流量;银根 -*J!Ws(9
cash flow lending 流动现金放款;无抵押融资 e?O$`lf
cash flow statement 现金流量表;现金流动表 %i?v)EW
cash flow surplus 现金流量盈余 -3b_}by
cash in hand 库存现金;手头现金 $cm9xW&
cash in till 备用现金 >/%XP_q%`e
cash in transit 运送中现金;在运现金 }rs>B,=*k
cash input 投入现金 RVs=s}|>*
cash input figure 现金投入数字 psz0q|
cash limit 现金支出限额;现金限额 :+
1Wmg
cash margin 现金保证金 $ZB`4!JxG
cash market 现货市场;现金交易市场 W* v3B.
cash offer 现金要约;现金补偿额 A>FWvlLw'm
cash payment 现金付款;现金支付 N
Mx:Jh-YN
cash position 现金头寸 Y!Io @{f
cash price 现金价格 m$pRA0s2`
cash receipts journal 现金收入日记簿 [!uVo>Q4
cash receiving slip 现金收入传票;现金收入单 ^1_[UG
cash settlement 现金结算 AqaMi
cash surplus 现金盈余 ~>~qA0m"m
cash with order 订货付现;凭票即付 U+E9l?4R
cashier's order 银行本票 U.$Th_
cashier's order outstanding 未承兑的银行本票 Y5"HKW^
cash-limited subhead 有现金支出限额的分目 # M!1W5#
cash-sweep 现金彩票活动 7+X~i@#rU
casual client “散客”;“散户” 6P,uy;PJ
CCASS Depository 中央结算系统证券存管处 N:+d=G`x
CCIC Finance Limited 中芝兴业财务有限公司 `YMd0*
cedant 分出者 qFq$a9w|@
ceding company 分出公司 BD^1V(
I/
ceding insurer 分出保险人 2vsV:LS.
ceiling 上限 /?z3*x
ceiling price 最高限价 9 v8^uPA
central bank 中央银行 #<u;.'R
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 Ra
H1aS(
central banking 中央银行业务 :l iDoGDi
central banking function 中央银行职能 &rX#A@=
Central Clearing and Custodian System 中央结算及托管系统 C[#C/@
Central Clearing and Depository System 中央结算及存管系统 dq'f
>Sz}
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 ;mwnAO
central clearing house 中央结算所 %p&y/^=0I
central clearing system 中央结算制度;集体交收系统 zf^|H%
~^
central custody system 中央托管系统 /Ah&d@b
central depository 中央存管处 ^kz(/c/ ?
central depository system 中央证券存管制度 L$kB(Brw
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 SZR`uS
central rate 中央汇率;中心汇率 ###>0(n
Central Registration Hong Kong Limited 香港中央证券登记有限公司 9ZY,T]ym?
Central Tender Board 中央投标委员会 M#m;jJqON
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 N0NFgW;
centralized budgetary and payments system 集中预算及支付制度 YB2gxZ
centred 12-month moving average 十二个月定位移动平均数 x#R6Ez7
certificate of approval 批准证明书 ?0+g.,9
certificate of beneficial entitlement to property 资产权益证书 e:C4f
certificate of compliance 合格证明书;合约完成证明书 nf1 `)tXG
certificate of deposit [CD] 存款证 P$*Ngt
certificate of exemption from estate duty 豁免遗产税证明书 Sw5-^2x0'
certificate of incorporation 公司注册证书;法团注册证书 /5j5\F:33
certificate of incorporation of registered trustees 注册受托人法团证书 [8[<4~{
certificate of indebtedness [CI] 负债证明书 Y#=MN~##t
certificate of insurance 保险证书 T5.^
w
certificate of interest 权益证明书;息票 m&'!^{av
certificate of means 资产证明书 &"hEKIqL
certificate of participation 参与证明书 x7G*xHJ
certificate of payment of profits tax 缴付利得税证明书 #V#!@@c;?
certificate of preference 特惠税证 wQ@:0GJH
certificate of rateable value 应课差饷租值证明书 uxh>r2Xr=
certificate of registration 登记证书;注册证明书 Eciu^
certificate of satisfaction 清偿证明书 V@O)7ND
certificate of transfer 转让证明书 M:iH7K
certificate to bearer 不记名证明书 "VU/Ucb7
certification 核证 !H9^j6|
certification fee 核证费 WLfDXx2A
certified cheque 经银行证明可兑现的支票 ae]6F_Qtc*
certified public accountant [CPA] 执业会计师 d~{$,"!-f
certified statement 经证明的报表 2' ^7G@%
cessation of business 停业
j|!t3}((
cession 分保 MOnTp8
C.F. Finance Company Limited 浙一财务有限公司 mo(>SnS<
chance 机会;中彩机会 K'
<[kh:cl
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 _5x]BH6f
change of domicile 迁册 Ude?[6
change to estimates 修订预算 p?4[nS-,
change to the approved estimates of expenditure 核准开支预算的变动 tAI
v+L
charge 费用;押记;抵押 M'|p<SO]
charge number 税单号码 4i^WE;|s
charge on assets 资产的征税 K{"hf:k
charge upon general revenue 从政府一般收入中拨款支付 W-/V5=?
chargeable 可予征收;应课税的 {>~9?Xwh
chargeable agreement for sale 可予征收印花税的买卖协议 )58~2vR
chargeable income 应课税入息 CA5`uh
chargeable normal trading receipt 应课税的一般营业收入 `+>K)5hrR
chargeable profit 应课税利润 2+~gZxHq
chargeable to tax 应课税 s;*
UP
charged to... 记入……帐目 uLPBl~Y
chargee 承押记人 5/7(>ivn
charge-holder 受押人 mw;4/
/R
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 0(:SEiz6s
charging order 押记令 FOMJRq
chargor's right 押记人的权利 vZ.<OD4
charitable donation 慈善捐款 < *;GJ{
charitable trust 慈善信托 jvL!pEC!
charity property 慈善财产 %b4tyX:N0
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 `ZI -1&Y3
charter 章程;特许权 (K84J*;
charter of incorporation 成立章程 X?n=UebO^
chartered accountant 特许会计师 : T7(sf*!*
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 VO=Ibu&X
Chartered Institute of Public Finance and Accountancy [United Kingdom] uZ\+{j=
特许公共财政及会计学会〔英国〕 Z*UVbyC
charterer 承租人 .kPNWNrw
Chase Manhattan Asia Limited 美国大通亚洲有限公司 gt02Csdt
Chase Manhattan Bank 美国大通银行 ;+6><O!G
chattels 实产 &);P|v`8
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 N
fG9a~
Che Hsing Finance Company Limited 浙兴财务有限公司 GdVF;
check-and-balance system 制约平衡制度 jY]51B
Chekiang First Bank Limited 浙江第一银行 Gsb^gd
cheque 支票 N)R5#JX
Chiao Yue Finance Company Limited 侨裕财务有限公司 *L$_80
Chiba Bank, Ltd. 千叶银行 " r o'?
Chicago Board of Options Exchange 芝加哥期权交易所 1
ptyiy
Chicago Board of Trade 芝加哥交易所 [0]A-#J
Chicago Mercantile Exchange 芝加哥商品交易所 ZILJXX4
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 "* F`,I3
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 ~QxW^DGa7]
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 B%MdJD>
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 _6ck@
child allowance 子女免税额 c1jRj=\
China & South Sea Bank Limited 中南银行 g,]m8%GHE
China Affairs Committee [Hong Kong Futures Exchange Limited] J@6j^U
中国事务委员会〔香港期货交易所有限公司〕 tH.L_< N
China concept stock 中国概念股 QeuM',6R
China Construction Bank 中国建设银行 =|ODa/2p
China Development Division [Stock Exchange of Hong Kong Limited] [3nWxFz$R
中国发展科〔香港联合交易所有限公司〕 dr: x0>
China Economic News 《中国经济新闻》 Xo/H+[;X
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 hd~#I<8;2
China State Bank Limited 国华商业银行 vO~Tx
Chinatrust Commercial Bank, Limited 中国信托商业银行 CEc(2q+%i
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 ]77f`<q<}!
Chinese Bankers Club, Hong Kong 香港银行华员会 [WG\wj.
Chinese Banks' Association 香港华商银行公会 *qk7e[IP
Chinese Gold and Silver Exchange Society 金银业贸易场 liH#=C8l*%
Chinese New Year bonus 年奖;年终花红 'Kbrz
chit fund 银会 :-JryiI
Chiyu Banking Corporation Limited 集友银行有限公司 /W BmR R
Chiyu Finance Company Limited 集友财务有限公司 QDJ
"X
Cho Hung Finance Limited 朝兴金融有限公司
QSY>8P
choses in action 无形动产;据法权产 $/IFSB9
chronological book 序时帐簿 +,LWyvc'
Chubu Securities Finance Company 中部证券金融公司 tO:JB&vO2
Chung Khiaw Bank Limited 崇侨银行 vszm9Qf
Chung Nan Finance Company Limited 中南财务有限公司 HdB>CVuh
Chuo Trust & Banking Co., Ltd. 中央信托银行 W.jXO"pN
Chuo Trust Asia Limited 中央信托亚洲有限公司 .O5V;&,
Citibank, N.A. 万国宝通银行 m:[I$b6AY
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 Q[rZ1z
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 UF#!6"C@
Citicorp International Limited 万国宝通国际有限公司 jga \Ry=nw
civil debt 民事债项 9,`i[Dzp
Civil Service Pension Reserve Fund 公务员退休金储备基金 rVoV@,P
claim 申索;索偿;债权 T>rmm7F
claim equalization fund 申索平衡基金 L-D4>+
claim for refund of property tax 申请发还物业税 Hcu!bOQ
claim of debt 债权申索 ~o"=4q`>
claim on bank 对银行的债权 K3[+L`pz
claim to dividend 摊还债款申索 ~h;
claimant 申索人;索偿人 4d PTrBQ?
claims statistics 申索统计数字 n{sk
class of insurance business 保险业务类别 kodd7 AD
class of property 财产类别 uMZ~[Sz
claw-back 递减率 <%S)6cw(3
clearance cost 清拆成本 3J
&Ros
clearing 结算;票据交换;清算 dVEs^ZtI
clearing account 结算帐户 eDZ8F^0
clearing and settlement system 结算和交收系统 \?T9v
clearing balance 结算差额 zHX\h[0f
clearing bank 结算银行 Jl`^`Yv
clearing cheque 交换支票 ckA\{v
clearing house 结算所;票据交换所 iKJqMES
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 rVNx2
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 b2UDP W
clearing member 结算会员 YxJQ^D`
Clearing Members' Fund 结算会员基金 :#^qn|{e
clearing participant 结算参与者 u5k{.&
clearing rebate 结算费用的回佣 hoqZb<:
Clearing Rules [SEHK Options Clearing House Limited] 4i)5=H
《结算规则》〔联交所期权结算所有限公司〕 zH}3J}
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 5buW\_G)
Clerk to the Board of Review 税务上诉委员会书记 iiIns.V
client 客户;委托人;当事人 _Ik?WA_;
client agreement 客户协议 bAZoi0LR
client confidentiality 客户保密的责任 kP&I}RY
client money 客户款项 ^py=]7[I
client statement 客户结单 ya8p
4N{_
clients fund 客户资金 Mp|Jt
close 结算;收市;收盘 cE
'LE1DK
close a position 平仓;轧平头寸 <Q9l'u]3$c
close company 股份不公开的公司 _90D4kGU
close higher 收市时价位较高 kWZY+jyt P
close lower 收市时价位较低 W{"sB:E
close mixed 收市时荣辱互见 ?I[8rzBWU
close of exchange 交易所停市 BA2"GJvfIA
close of financial year 财政年度终结 O?Bf (y
close out 平仓 v7
*L3Ol
close out a long position 平长仓 nXLz<wE
close out a short position 平空仓 j}ob7O&U'w
close steady 收市时价格稳定 0@-4.IHl
close the gap 弥补差距 FDLo|aP/v
closed position 平仓 6-_g1vq
closed-end investment corporation 股份固定的投资公司 zY_J7,0g
close-out price 抛售价格 *O~y6|U?
closing account 决算帐户 `5Kg[nB:
closing balance 期终结余;收市结余 s;OGb{H7
closing price 收市价;收盘价 L?d?O
closing quotation 收市价;收市行情 }h45j84)
closing rate 收市汇价;收盘汇率 :C} I6v=
closing transaction 平仓交易 lK=Is
v+
clothing levy 成衣税 u_^mN9h
club deposit 零存整付存款 IRm}?hHf
Code of Aid 《资助则例》 <@;}q^`
Code of Banking Practice 《银行营运守则》
|gO7`F2
Code of Best Practice [Stock Exchange of Hong Kong Limited] T(?w}i
《最佳应用守则》〔香港联合交易所有限公司〕 k;+TN9
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕;《操守准则》〔香港期货交易所有限公司〕 h8`On/Ur_8
Code of Conduct for Persons Registered with the Securities and Futures Commission M=liG+d
《证券及期货事务监察委员会注册人操守准则》 K'Ywv@
code of practice 实务守则;经营守则;执业守则 2j%=o?me^p
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 wBXa;.
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 M\m:H3[
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 `CS\"|z
Code on Pooled Retirement Funds 《集资退休基金守则》 FE!jN-#
Code on Share Repurchases [Share Repurchase Code] GLtWo+g0
《公司购回本身股份守则》〔《股份购回守则》〕 {q)d
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 H_RfIX)X
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 iN
Oj@3x
co-debtor 共同债务人 w<`0D)mQ
co-financing scheme 共同融资计划 I2$DlEke
cognizance 证明令 \
T#|<=
coin 硬币 K`Kv .4
coin replacement programme 硬币取缔计划 .8|wc
coin set 套装硬币 2~$S @c
coinage 硬币 ),p0V
Coinage Security Fund 硬币发行基金 @@oJ@;
cold call 主动与准客户接触 ,yGbMOV
collapse in prices 价格下泻;价格下挫;价格暴跌 +s}&'V^
collateral 抵押品 hAf/&yA@
collateral bond 担保债券 kFp^?+WI%H
collateral loan 抵押贷款 i;1pw_K
collateral security 附属抵押品 @FN|=?8%
collection 征收;收取 nKm#
kb
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 a*5KUj6/TL
collection of betting duty 收取博彩税 -4Hb]#*2
Collection Office [Inland Revenue Department] 收税处〔税务局〕 u @Ze@N%
collective consumption 集体消费 $vu*# .w
Collector 收税主任 -n 9&W
Collector of Rates 差饷征收官 ^\ x'4!W
Collector of Stamp Revenue 印花税署署长 >wh v*@Fr
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 OK80-/8HI
combined surplus 合并盈余 "++\6H<
combined visible and invisible trade account 有形及无形贸易合并帐目 00 x-
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 ]%A> swCpn
commemoration coin 具纪念性的硬币 bs"J]">(N
commencement of winding-up 清盘开始 {OEjITm
commerce and industry sub-index 工商分类指数 RlL]p`g
commercial activity 商业活动 l'(FM^8jv
commercial bank 商业银行 [y9a.*]u/@
Commercial Bank Act of Norway 《挪威商业银行法》 .gg0rTf=-
Commercial Banks Law 《商业银行法》 61H_o7XXk
commercial borrowing 商业借款 Xb%Q%"?~
Commercial Code of Japan 《日本商法》 vWoppt
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 /*y5W-'d^
commercial invoice 商业发票 fG'~@'P~
commercial letter of credit 商业信用证 ^ 0YQlT98
commercial loan 商业贷款;商业放款 >*{k~Y-G
commercial paper 商业票据 IADHe\.
commercial paper market 商业票据市场 3Tu]-.
commercial registry 商业登记处 ;|vP|Xi
commercial return 商业回报 3Qe|'E,U
commercial sale 商业销售 P'qBqx[
commercialization 商品化 L6_%SGY_iE
commercially viable 具商业利益;有利可图 1GK.:s6.f
Commerzbank AG 西德商业银行 /X_L>or
commission 佣金;委员会 #Q!Xz2z2
Commission des Operations de Bourse of France 法国证券事务监察委员会 m:h6J''<Z*
commission house 佣金行;代办行 o+Jnn"8
commission payable 须付的佣金 4tCM2it%
commission rebate 佣金回扣 Vr},+Rj
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 I*N"_uKU
Commissioner of Banking 银行监理专员〔银监专员〕 -NJpql{Cb
Commissioner of Estate Duty 遗产税署署长 vQ*[tp#qU
Commissioner of Inland Revenue 税务局局长 0fewMS*
Commissioner of Insurance 保险业监理专员 FJZ'P;3
Commissioner of Rating and Valuation 差饷物业估价署署长 |;US)B8}*Z
commitment 承担;已承担的开支;承担额;承担项目 jXeE]A"
commitment fee 承诺费 T>asH
Committee of the Hong Kong Association of Banks 香港银行公会委员会 .1[.f}g$J
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 '{2]:
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 c`xNTr01
Committee on Payment System [Hong Kong Monetary Authority] G"?7 Z&+
支付系统委员会〔香港金融管理局〕 *eoH"UFYQ#
Committee on Unit Trusts [Securities and Futures Commission] d/9YtG%q
单位信托委员会〔证券及期货事务监察委员会〕 m&gd<rt/
Commodities Dealers' Deposit Fund 商品交易商按金基金 3l<qcKKc
Commodities Trading Commission 商品交易事务监察委员会 ?\8aT"o
commodity 商品 kaCN^yQ
commodity classification 商品分类法 Ge`7`D>L
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 jlP*RX
commodity dealer 商品交易商 <ZSXOh,'
commodity exchange 商品交易所 `w
6Qsah
Commodity Exchange Compensation Fund 商品交易所赔偿基金 HMF2sc$N
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 h]s6)tII
commodity flow method 商品流动法;商品流通法 XA!a^@<H
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 3l?|+sU>O
commodity futures contract 商品期货合约 AT1cN1:4?
commodity market 商品市场 R/v|ZvI
commodity tax 商品税 u&Ic
commodity trading adviser 商品交易顾问 A6=Z2i0w>X
commodity trading adviser's representative 商品交易顾问代表 |,,#DSe
commodity trading advisory contract 商品交易顾问合约 gttsxOgktH
commodity warrant 商品期权证 h,Hr0^?
commodity-based investment 以商品为基础的投资 :o!Kz`J
common fund 共同基金 iKaX8c,zI
common property 分权共有财产 8s6[-F5
common share 普通股 "?zWCH
common stock 普通股 zj r($?
Commonwealth Bank of Australia 澳洲联邦银行 eV*QUjS~
Commonwealth Development Corporation 英联邦发展公司 rtS cQ
Commonwealth Finance Ministers Conference 英联邦财长会议 67rY+u%
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 )<V!lsUx'-
Commonwealth income tax 英联邦入息税 U6/7EOW,
Commonwealth Preference 英联邦特惠制 Jt5V{9:('
communal property 公有财产;公有产业 <=n;5hv:
communication expenses 通讯费用 bpBn3f`?*
Community Preference 欧共体特惠制 Z (6.e8fK
commutation of pension 退休金的折算 tAN!LI+w
commuted gratuity 折算酬金 c]Epg)E
commuted pension gratuity 经折算的退休酬金 f DXK<v)
Companies Act [United Kingdom] 《公司法令》〔英国〕 #`3Q4
Companies Handbook 《上市公司手册》 J-<P~9m~I
companies inspector 公司检查员 hOB<6Tm[
Companies Liquidation Account 公司清盘帐户 xK6`|/e
Companies Ordinance: Information to be Included in a Rights Issue Prospectus clU ?bF~e1
《公司条例:供股章程须载有的资料》 hhPQ.{]>
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》 9 wR D=a
Companies Registration Officer 公司注册主任 z|3v~,
Companies Registry 公司注册处 @]n8*n
Companies Registry Trading Fund 公司注册处营运基金 GG>53}7{
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 ^)9/Wz _x
Company Formation and Enforcement Division [Companies Registry] h/tCve3Z
公司成立及条例执行部〔公司注册处〕 G06;x
company in which the public are substantially interested 由公众拥有相当权益的公司 F\N0<o
company limited by guarantee 担保有限公司 7#C$}1XJ1
company limited by shares 股份有限公司 \L(jNN0_R
company register 公司登记册 o?}dHTk7
company registration fee 公司注册费 t,%m-dU
company with limited liability 有限法律责任的公司 c-hc.i}!
company's memorandum 公司组织章程 "^z%|uXkf
company's reserve 公司储备 8)8~c@
comparative advantage 比较优势;比较利益 y0p=E^QM
compensation 补偿金;赔偿 fC'u-m?!Q'
Compensation Committee [Stock Exchange of Hong Kong Limited] sX6\AYF1M
赔偿委员会〔香港联合交易所有限公司〕 y<6Sl6l*
compensation from insurance 保险赔偿 lx2#C9L_
compensation fund 赔偿基金 /4Wf\
Zu
compensation fund levy 赔偿基金征费 $EY[CA
E
compensation rate 补偿率 Xi"9y @
Compensation Review Committee 赔偿检讨委员会 &qWg$_Yh
compensation scheme 赔偿计划 cV>?*9z0
compensation trade 补偿贸易 p|-> z
compensation value 补偿值 6kp)'wz`
compensatory payment 补偿付款 A~Sc ] M
competition and pricing strategy 竞争与定价策略 (DvPdOT+3
competitive edge 竞争优势 c<_1o!68
competitive price 具竞争力的价格 h
i!K-_Uy
competitive tender 竞争性投标 *66EkCj
Compliance Committee [Stock Exchange of Hong Kong Limited] a.<XJ\
监察委员会〔香港联合交易所有限公司〕 {BlTLAKm
component of expenditure 开支组成部分 s7yKxg+`{
Composite Consumer Price Index 综合消费物价指数 (KC08
composite index 综合指数 fwt+$`n
composite rating 综合评级 ?jMM@O`Nu
composite return form 综合报税表 !7\dr )
Composite Securities and Futures Bill 《证券及期货综合条例草案》 9QP=
composite tax return 综合报税表 h:bx0:O"
composition 组合成分;债务重整协议 s;P _LaIp)
composition of earnings 收益组合成分 }BS
EK<W
compound increase 复合增加率;复合增长率 vfqXHc
unj
compound interest 复利 7a9">:~
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 D>jtz2y=D
comprador note 买办票据 Ch?yk^cY
comprador order 买办付款令票 iyCH)MA
comprehensive income tax 综合所得税 x=rMjz-`_
comptroller 审计主任 EB&hgz&_
compulsory liquidation 强制清盘 Ijiw`\;
compulsory winding-up 强制清盘 1^o})9
computation 计算;计算表 N_:!uR
computational procedure 计算方法 Lfx a^0
computer audit programme 电脑审计程序;电脑核数程序 e6'0g=Y#
concentrated position 集中持仓量 e;=R8i
concentration risk 资金集中风险;集中融资风险 l1zPL3"u_^
concept stock 概念股 pWzYC@_W
concession 特许权;宽减措施;优惠 a`yCPnB(
concession contract 特许经营权合约 4;~xRg;u&*
concessionary rate 优惠率 ww
%c+O/
concordat 协定;契约;国际监管条约 DOtz
condition 条件 H$?MPA-c
conditional endorsement 附有条件的背书 H8"RdKwg?
conditional offer 有条件要约 g&/lyQ+G
conditional sale agreement 有条件售卖协议 "n3n-Y#'
conditions of tender 投标章程 #vK99S2
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》 EIzTbW{p
conduct of business standard 业务操守准则 e?(4lD)d
Confidentiality Understandings 保密谅解文件 O~8jz
confirmation letter 确认书 Wp
=
]YO
confirmation of mail transfer 信汇证明书 Z5rL.a&
Confirmation of Payment 已缴税证明书 ^'N!k{x
confirmed letter of credit 保兑信用证 |7|'JTy
confirming bank 保兑银行 6$PQ$
confiscation order 没收令 =^M Q 4
connected transaction 关连交易 b/.EA'/
consensus capitalism 共识资本主义 =Cf@!wZ^
conservative investor 保守投资者
XU"G
consideration 代价;对价;约因 ^K`PYai
consideration issue [listing method] 代价发行〔上市方式〕 L7 FFa:#
consideration other than cash 现金以外的代价 &:d`Pik6
consignee 收货人;代售人 zLr:zf l
consignment 托运;寄售 ~yN>9f U
consignor 付货人;托运人;寄售人 eYRd#w
consolidated account 综合帐目 CA|W4f}
consolidated account expenditure 综合帐目开支 6G4~-_
consolidated balance sheet 综合资产负债表 D_F1<q
consolidated cash deficit 综合现金赤字 # .&t'"u
consolidated cash surplus 综合现金盈余 E\4ZUGy0
consolidated enterprises sectorial index 综合企业分类指数 uuHs)
consolidated net earnings 综合净收益;综合净盈利
*W |
consolidated net profit 综合净利润;综合纯利 Q.4+"JoG
consolidated policy 综合保单 {3os9r,
consolidated price 综合价格 $!'Vn)Z7
consolidated profit and loss account 综合损益帐;综合损益表 G|&$/]~
consolidated public sector expenditure 公营部门综合开支 [Ketg
consolidated revenue account 综合收入帐 C.=%8|Zy
consolidated shareholders' fund 综合股东资金 }rVLWt
consolidation of shares 股份合并 C]ho7qC
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 qzY:>>d'
consortium company 财团公司 3 P\4K
consortium loan 银团贷款 J'#o6Ud
constant dollar figure 固定币值 SPTx-b[
constant market price 固定市价 \SmYxdU'>
constant price 固定价格 T;kh+i
constant price series 固定物价计算数列 Ktuv
a3=>N
constant rate 固定比率 pTQ7woj}
constituent stock 成分股 &_QD1 TT
constitution 章程;组织章程 0^P9)<k'
construction output 建造产出量 "5,Cy3
constructive trust 法律构定信托 ,
Z1 &MuV
consultant accountant 顾问会计师 o 8^!wGY
consultant's fee 顾问费 4.%/u@rAi
Consultation Paper on Proposed Regulation on Share Margin Financing z2.OR,R}]
《监管股票按贷财务的建议谘询文件》 ODCN~7-@
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability H-&
ktQWK3
《有关联交所检讨董事资格的程序的谘询文件》 V,7Xeh(+5L
consumer behaviour 消费者行为 kU)E-h
Consumer Council 消费者委员会 v~^*L iP+
consumer credit financing operation 消费者信贷业务 *~#`LO
consumer demand 消费者需求 {R~L7uR@O
consumer durables 耐用消费品 /#x0?d{5
consumer expenditure 消费开支 ;cv\v(0
consumer goods 消费品 )1 0aDTlr
consumer market 消费市场 QSYKYgxC
consumer price 消费物价 `+(JwQC4
Consumer Price Index [CPI] 消费物价指数 EffU-=?%!
Consumer Price Index (A) 甲类消费物价指数
Hg]iZ,8?
Consumer Price Index (B) 乙类消费物价指数 %E":Wv
Consumer Price Index Classification System 消费物价指数分类法 ac43d`wpK
Consumer Price Index Report 《消费物价指数月报》 Em<J{`k6
Consumer Price Index series 消费物价指数系列 5n2}|V$VqP
consumer price inflation 消费物价上涨 a,t]> z95
Consumer Representative Action Fund 消费者集体诉讼基金 t(^Lh.<a
consumer sentiment 消费意欲 7BgA+Fz
consumer spending 消费开支;消费支出 65c#he[_Y
consumption expenditure 消费开支 f xD|_
consumption pattern 消费模式 vf<Tq
consumption product 消费产品 AIQ]lQ(
consumption tax 消费税 I}
]s(
contango 交易延期费;延期交割费;期货溢价 oM}P Wf-
contingencies warrant 紧急拨款令;应急支款授权书 / vzwokH
contingency 应急费用;意外开支准备金 rYyEs
I#qo
contingency allowance 应急准备金 g3w-Le&T
contingency sum 应急费用;意外开支准备金 !\Q/~p'jS
contingent assets 或有资产 Y,%G5X@S<
contingent debt 或有债权;待确定债务 #0M,g
contingent interest 待确定的权益 XR)I,@i`'
contingent liabilities 或有负债 KDAZG+u+
contingent profit 或有利润 H? pWyc<,
contingent right 或有的权利 N;av
continue to hold a deposit 继续持有存款 nR?m,J
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 ;Uj=rS`Q
continuing rent 连续租金 (@*#Pn|A
continuing trustee 留任受托人 >\ ym{@+*
continuous licensing system 长期持牌制度 pc_$,RkN
Continuous Net Settlement System [CNS System] 持续净额交收系统 s9YP
=)I
contra account 对销帐户 !8%{(;(
contra flow 资金回流 aQfrDM<*XS
contra item 对销项目 1'J|yq
contra transfer 对销转拨 w5&,AL:
contract 合约 "j+=py`
contract for difference 差价合约 ~ @s$
contract for service 服务合约 ;Q8rAsf9
contract for settlement 平仓合约 +(2mHS0_a
contract note 成交单据 1j^FNg~
contract of copartnery 合伙合约 A|GheH!t
contract of indemnity 弥偿合约 GmLKg >%
contract of insurance 保险合约 WXE{uGc
contract of reinsurance 再保险合约 DvXbbhp
contract price 合约价格 (AgM7H0
contracting party 订约人;立约人;缔约国 gcs8Gl2
contractual agreement 合约协议 Y'i_EX|
contractual commitment 合约承担 rsvGf7C
contractual joint venture 合约式联营企业 K5q9u-7
contractual mutual fund 合约互惠基金 k*xgF[T
8
contractual right 合约权利 ?IV3"\5
contractual savings fund 合约储蓄基金 bQ2 '*T
contributed surplus 实缴资本盈余 uYwJ[1C
contribution 出资;供款;捐款;分担款项 X5D}<J2"
contribution account 供款帐户 H`ZUI8-
contribution to gross domestic product 在本地生产总值中所占比率 fNaS?tV)
contribution to investment 出资额 (%EhkTb
contribution to pension fund 退休金供款 IE9A _u*
contributor 供款人;出资人;捐助人 xk5Z&z
contributory 分担人 du4Q^-repC
contributory scheme 供款计划 [L@ vC>G
contrived cessation of business 有预谋的停业 H23-%+*J
control 控制权;控制;管制 -^LEGKN
control of a company 公司的控制权;公司控股权 H<YS2Ed
control of business 业务的控制权 O>`DR0
controlled company 受控制公司 k
GzosUt
controller 控制人;控权人;会计长 :Keek-E`e=
controller of an authorized institution 认可机构控权人 !pLQRnI}6
controlling company 控股公司 Li_ a|dI
controlling interest 控制权益;控股权益 x5}Ru0Z
controlling officer 管制人员 m48m5>
controlling officer's report 管制人员报告 5*pCb,z>q
controlling shareholder 控股股东;持有控股权的股东 J$D#)w!$j
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》 QR($KW(
conventional lending 传统放款;常规放款 /A;!g5Y
conversion 兑换;换算;转换〔证券〕 IGd]!
conversion factor 换算因数 _(s|@UT#
conversion of stock 公债的转换 !'^gqaF+
conversion rate 兑换率;换算率;转换价格〔证券〕 0X3kVm<
convertibility 可兑性;兑换性;自由兑换 [MKL>\U
convertibility undertaking 兑换保证 @bj3N
convertible 可兑换;可换股 RE(R5n28,
convertible currency 可兑换货币 k%)QrRnB
convertible debenture 可转换债权证 |,89zTk'
convertible loan stock 可转换股的债权股额 )xuvY3BPB?
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 KfsU RTZ
conveyance 转易;转易契;财产转让证书 G-]ndrTn
conveyance of property 财产转让 WL<$(y:H
conveyance on sale 售卖转易契 OXuBtW*,z+
conveyancing fee 业权转易费 -%lA=pS{Fq
conveyancing scale charges 物业转易收费标准 fE;<)tU
cooling-off period 冷静期 g9`z]qGWS:
co-owner 共同拥有人;分权共有人 \ueo^p]_?
co-partner 共同合伙人 9a5x~Z:'
co-partnership 共同合伙 :!\?yj{{
Copenhagen Stock Exchange 哥本哈根证券交易所 !>{`o/dZ
core capital 核心资本 {re<S<j&
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons !A
)2<<4
《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》 p#UrZKR
Core Principles for Effective Banking Supervision [Basle Committee] #%xzy@`
《有效监管银行业的主要原则》〔巴塞尔委员会〕 "+iPeRF!hU
cornering “夹仓”;轧空;囤积居奇 6;g"`l51
corporate borrower 借款公司;借款机构 oZkjg3
corporate business 公司企业;公司业务 :O}= $[
Corporate Communications Department [Stock Exchange of Hong Kong Limited] ]CD
企业传讯部〔香港联合交易所有限公司〕 -lL(:drn
corporate customer 公司客户 =1noT)gCR
corporate dealer 公司交易商 qcSlY&6+
Corporate Finance Division [Securities and Futures Commission] VL5GX(
企业融资部〔证券及期货事务监察委员会〕 $
\j/s:Y
Corporate Finance (D.T.C.) Limited 协联财务有限公司 /*)zQ?N
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 ?CgqHmf\\(
corporate governance 公司管治 Z6eM~$Y
corporate income tax 公司所得税 ]3xb Q1
corporate investment adviser 公司投资顾问 @7Oqp-
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 FA}dKE=c
Q
corporate plan 公司计划 -\OvOkr
corporate practice 执业法团 _yi`relcq-
corporate profits tax 公司利得税 SW!lSIk
corporate savings 公司储蓄 U_t[J|
corporate service tax 公司服务税 Cku#[?G
corporate signature 法团的签名 b*w@kLLN
corporation 法团;公司 KTr7z^
corporation bond 公司债券 \':'8:E
corporation stock 公司股证;地方债券〔英国〕 A
dNQS
corporation tax 公司税 f3Zm_zxj
correction phase of stock market 股市调整期 &M p??{g
Correctional Services Industries Suspense Account 惩教工业暂记帐 zPzy0lx
corrective affidavit 修正遗产申报誓章 ;m<22@,E&
correspondent bank 代理银行 k1l\Rywp
Cosmos Finance Limited 宇宙财务有限公司 {z~n`ow
cost 成本;费用;价格 6'YT3=
cost centre 成本中心 37OU
cost competitiveness 成本竞争力 w$Zi'+&*
cost control 成本控制;成本管理 5f;6BP
cost convention 原值成本法;成本惯例 wKxw|Fpn
cost effectiveness 成本效益;经济效益 ~m:oJ+:O
cost efficiency 成本效率 >Q5et1c
cost element 成本要素 7Gwn ,&)
cost flow 成本流转 ,sw|OYb
cost input 投入资金 6_Ps*Ed
cost management information system 成本管理资料系统 =<yMB d\
cost of an asset 资产成本 eh\_;2P
cost of borrowing 借贷成本 LqNt.d @
cost of capital 资本成本;资金成本 PIk2mX/D_6
cost of installation 安装费 kYbqb?
cost of issue 招股费用;发行股份费用 j<"@Y7
cost of living 生活费用 Z^tTR]u\$
cost of transmitting 传送费用 O52B
cost overrun 成本超支 pco:]3BF6
cost price 成本价格 $('"0 @fg
cost price structure 成本价格结构 bwrM%BL
cost to the revenue 政府收入的损失;政府减少的收入 -!o*A>N
cost-benefit analysis 成本效益分析 N>pTl$\4
cost-benefit study 成本效益研究 2VpKG*!\
cost-book company 以成本帐原则组成的公司 W&g