C: l:~ >P[
{ O=_c|u{N
calendar year figure 历年数字 {6)H.vpP
call 催缴通知;认购期权 bjwl21;{
call deposit 通知存款;活期存款 tG"EbWi
call loan 短期同业拆借;通知贷款 Y2uy@j*N
call margin 补仓;追加保证金 /viBJ`-O
call market 短期同业拆放市场 hG<W*g
call money 短期同业拆借;活期贷款 R4[|f0l}s
call option 认购期权;看涨期权 #8v l2qWbi
call price 赎回价格;提前赎回价 ^=-W8aVi>
call warrant 认购认股权证;回购认股权证 #="Lr4T
callable share 可收回股份;可兑付股份 >Wd=+$!I
called up share capital 已催缴股本 j}}as
Canadian Dollar [CAD] 加拿大元 oO
&%&;[/A
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 P|f h4b4
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 N-<,wUxf
cancellation price 取消费 ?6\A$?
cap 上限 9,>c;7s X
capital 资本;资金 {9F}2
SJ
Capital Accord 《资本协定》 PM:u~D$Jd
capital account 资本帐;非经常帐 7O=7lQ
capital account commitment balance 资本帐承担额结余 6h[fk.W_
Capital Adequacy Directive [CAD] 《资本充足指引》 :Ef$[_S>
capital adequacy ratio [CAR] 资本充足比率 W-1Ub |8C
capital allowance 资本免税额 9-=kVmT&g
capital alteration 资本变更 zLS?:yq
capital and liabilities ratio 资本负债比率 1TN+pmc}@
capital and liquidity requirement 资本与流动资金的规定 ?ZKIs9E[m
capital appreciation 资本增值 vHymSU/J
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〕 <&1hJ)O
capital assets 资本资产 V22Br#+
capital at risk 风险资本 >I/~)B`jhE
capital base 资本基础;资金基础 bC&xN@4
capital charges 资本支出;资本费用 ?|<p^:
capital commitment 资本承担 u]3VK
capital contribution certificate 出资证明书 i#U_g:~wC
capital convergence 划一资本充足比率 d\ 7OtM
capital cost 资本成本;建设成本;建设费用 ` gor
capital cover 资本保证 bHs},i6
capital deficit 资本亏绌;资本赤字 :G<~x8]k0
capital divided into shares 资本分成股份 gHvkr?Cg
capital element 资本因素;资本部分 wD pL9 q
capital equipment 资本设备 XPi5E"
capital expenditure 资本开支;非经常开支 NQbgk+&wD
capital expenses 资本费用
Es:oXA
capital financing 筹集资本;以非经常收入支付非经常开支的结算 ]MMXpj,9h
capital flow 资金流量 RL"hAUs_1
capital formation 资本形成;集资 @G>&Gu;5
capital formation figure 资本组合数字 90Z4saSUw
capital fund 资本基金 y8di-d3_
capital gain 资本增益;资本增值 ]4_)WUS.c
capital gains tax 资本增值税 ]A_A4=[w
capital goods 资本财货;资本货物 mL s>RR#b
capital grant 非经常补助金;非经常拨款;建设补助金 3SF J8
capital grant cycle 建设补助金周期 59_VC('
capital injection 注入资本;注资 ot^$/(W
capital input 投入资本 }Mc&yjhMrg
capital intensity 资本密集度 <oTNo>U/k
capital intensive 资本密集 \T`iq[+6
capital investment 资本投资 d^aLue>g;+
Capital Investment Fund 资本投资基金 3)dtl!VMW[
capital loss 资本损失 =fK F#^E@
capital maintenance 资本保值;资本保留 u|ru$cIo
capital market 资本市场;资金市场 Eds{-x|10
capital market instrument 资本市场票据 [k,FJ5X
capital money 资本款项 d6e]aO=g
capital money subject to a trust 信托财产资本 v kW2&
capital movement 资本流动 2s`~<EF N
capital nature 资本性质 d[e;Fj!
capital outlay 资本支出 7lQ:}&
capital portion 资本部分 &,=t2_n
capital profit 资本利润 Bnd Y\
capital project 基本工程项目;非经常开支项目 yuZhak
capital receipt 资本收入 9>L{K
capital redemption 资本赎回 KSl@V>!_
capital redemption business 资本赎回业务 \v.YP19
capital redemption contract 资本赎回合约 .t%`"C
capital redemption reserve 资本赎回储备 ^ G>/;mZ
capital reduction 资本减缩;减资 lz0'E'%{P
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] <K~mg<ff$
股本削减计划〔香港联合交易所有限公司〕 YjeHNPf
capital repayment 偿还资本 PKNpR
capital reserve 资本储备;后备资本 uI&<H T?
capital revenue 资本收益;非经常收入 b0Fr]oGp
capital spending 资本开支;资本支出;非经常开支 + gP 4MP
capital stock 股本 @1peJJ{
capital stock subscription 认缴股本;认购股本 }mQh^
capital subsidy 建设津贴;基本建设津贴 l`<u\],
capital subvention 非经常资助金 _dw6 C2]P
capital sum 资本额 - z"D_5
capital tax 资本税 l*4_
capital transfer tax 资本转移税 CEb al\R
capital turnover 资本周转率 @I0[B<,:G
capital value 资本价值 [yfi:|n1
capital works project 基本工程项目 qRA,-N
Capital Works Reserve Fund 基本工程储备基金 3l''
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 T#G
(&0J5
capitalization 资本化;资本总额 7{DSLKtN
capitalization of interest 利息化作本金 (Z};(Hn
capitalized interest 化作本金的利息 F5EsaF'e4
capitalized loan 转作资本的贷款 3ES3,uR
capitalized value 资本还原值;资本化价值 8#~x6\!b
capitation grant 按人计算的补助金 Ru^j~Cj5
captive insurance business 专属自保保险业务 <-a6'g2y
car insurance 汽车保险 -MH~1Tw6Z
Caribbean Development Bank 加勒比开发银行 =5X(RGK
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] w}QU;rl8q
意大利嘉利堡银行 -D30(g{O
cartel 同业联盟;卡特尔 w^aI1M50
cartelized rates system 联营式利率制度 UkXf)
cash 现金;现款 /M8&`
cash accounting system 现金会计制度 oSqkAAGz\
cash acquisition 以现金投资所得的资产 79Si^n1\
cash allowance 现金津贴 K9N\E"6ZP
cash assets 现金资产 `!iVMTp
cash at bank 银行现金;银行存款 G~Mxh,aD$>
cash balance 现金结余 9"mcN3x:\e
cash basis 现金收付制;收付实现制 LIDYKKDJ^
cash basis accounting 现金收付制会计;收付实现制会计 #1` lJ
cash bonus 现金红利 ob;$yn7ZO1
cash book 现金出纳帐;现金簿 <gc\,P<ru
cash client 现金客户 hiA%Tq?
cash commission rebate 现金回佣 B<uUf)t
cash compensation 现金补偿 +zLh<q 0
cash contribution 现金承担额;现金分担额 h4dT N}
cash cost 直接费用;现金成本 WscNjWQ^TD
cash coupon 现金礼券 `}9j vR5
cash credit 现金信贷 (GJW3
cash deficit 现金赤字 T*sB Wn'am
cash deposit and withdrawal 现金收支 `$,
\B
cash disbursement journal 现金支出日记簿 Z3]ut#`
cash disbursement slip 现金支出传票;现金支出单 ~Uw<E:?v
cash flow 现金流量;银根 ~$3X>?Q
cash flow lending 流动现金放款;无抵押融资 `(7HFq<N
cash flow statement 现金流量表;现金流动表 cu V}<3&
cash flow surplus 现金流量盈余 8HymkL&F
cash in hand 库存现金;手头现金 A~UDtXN*4
cash in till 备用现金 ~%o?J"y
cash in transit 运送中现金;在运现金 $Sfx0?'
cash input 投入现金 B^u qu
cash input figure 现金投入数字 Ss~dK-{e7
cash limit 现金支出限额;现金限额 }28,fb
/
cash margin 现金保证金 ROB/#Td
cash market 现货市场;现金交易市场 4chSo.= 4V
cash offer 现金要约;现金补偿额 d;10[8:5=
cash payment 现金付款;现金支付 R@)L@M)u;
cash position 现金头寸 ]ZOzqh_0C
cash price 现金价格 `CXAE0Fx
cash receipts journal 现金收入日记簿 E
_DSf
cash receiving slip 现金收入传票;现金收入单 SecZ5(+=
cash settlement 现金结算 zS##YR
cash surplus 现金盈余 e)2s2y@zi
cash with order 订货付现;凭票即付 %SJ9Jr,
cashier's order 银行本票 `d[ja,
cashier's order outstanding 未承兑的银行本票 }6V` U9^g
cash-limited subhead 有现金支出限额的分目 tu6Q7CjW8
cash-sweep 现金彩票活动 Q]}aZ4L
casual client “散客”;“散户” #YMU}4=:
CCASS Depository 中央结算系统证券存管处 N6BFs(
CCIC Finance Limited 中芝兴业财务有限公司 J~[A8o
cedant 分出者 dkRG4
)~g
ceding company 分出公司 s!d"(K9E
ceding insurer 分出保险人 4d*=gy%
ceiling 上限 Jj$N3UCg7
ceiling price 最高限价 ch%-Cg~%
central bank 中央银行 ~~_!&
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 6mi:%)"
central banking 中央银行业务 [j:]YR
central banking function 中央银行职能 1$g]&'
Central Clearing and Custodian System 中央结算及托管系统 K;wd2/jmJ
Central Clearing and Depository System 中央结算及存管系统 ZzuEw
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 @Gj|X>0
central clearing house 中央结算所 MQv2C@K9F
central clearing system 中央结算制度;集体交收系统 Ux Yb[Nbc
central custody system 中央托管系统 KF[P
/cFI
central depository 中央存管处 MH>CCT
central depository system 中央证券存管制度 /J"U`/
{4
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 [z1[4
central rate 中央汇率;中心汇率 `E),G;I
Central Registration Hong Kong Limited 香港中央证券登记有限公司 G3&l|@5
Central Tender Board 中央投标委员会 u-a* fT
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 n^Qt !~
centralized budgetary and payments system 集中预算及支付制度 T*%Q s&x;
centred 12-month moving average 十二个月定位移动平均数 c?NXX&
certificate of approval 批准证明书 zl W5$cC[
certificate of beneficial entitlement to property 资产权益证书 .7*3V6h =F
certificate of compliance 合格证明书;合约完成证明书 ~fE6g3
certificate of deposit [CD] 存款证 Zw[A1!T,
certificate of exemption from estate duty 豁免遗产税证明书 BQol>VRu
certificate of incorporation 公司注册证书;法团注册证书 t6u01r{~`
certificate of incorporation of registered trustees 注册受托人法团证书 }!-K )j .
certificate of indebtedness [CI] 负债证明书 C>vp
oCA
certificate of insurance 保险证书 9*+%Qt,{B
certificate of interest 权益证明书;息票 )PU?`yLTr
certificate of means 资产证明书 #UcqKq
certificate of participation 参与证明书 +([
iCL
certificate of payment of profits tax 缴付利得税证明书 D4x~Vk%H
certificate of preference 特惠税证 x*A_1_A
certificate of rateable value 应课差饷租值证明书 $~V,.RD
certificate of registration 登记证书;注册证明书 ' ju{j`b
certificate of satisfaction 清偿证明书 Rmrv@.dr!
certificate of transfer 转让证明书 >!vb ;a!
certificate to bearer 不记名证明书 P-?ya!@"
certification 核证 y/ #{pyJ
certification fee 核证费 J0e~s
certified cheque 经银行证明可兑现的支票 RfMrGC^?
certified public accountant [CPA] 执业会计师 qd9CKd
certified statement 经证明的报表 mE"?{~XVL
cessation of business 停业 "`Q.z~
cession 分保 d5zF9;[
C.F. Finance Company Limited 浙一财务有限公司 :h>d'+\
chance 机会;中彩机会 4&Uq\,nx
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 AiT&:'<UT
change of domicile 迁册 j7vp@l6`L
change to estimates 修订预算 L+}q !'8S
change to the approved estimates of expenditure 核准开支预算的变动 ^&'&Y>
charge 费用;押记;抵押 )vFJx[a<n`
charge number 税单号码 wj fk >
charge on assets 资产的征税 pr2b<(Pm
charge upon general revenue 从政府一般收入中拨款支付 p=Nord
chargeable 可予征收;应课税的 2\xv Yf-
chargeable agreement for sale 可予征收印花税的买卖协议 3%<Uq%pJ
chargeable income 应课税入息 L,&R0gxi
chargeable normal trading receipt 应课税的一般营业收入 5V5E,2+
0
chargeable profit 应课税利润 ,haCZH{
chargeable to tax 应课税 9Se7
1
charged to... 记入……帐目 ^ $M@yWX6
chargee 承押记人 HCh;Xi
charge-holder 受押人 @Fp-6J
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 'Jb6CRn
charging order 押记令 MX%D%}N
chargor's right 押记人的权利 S
aCa
charitable donation 慈善捐款 ,7mRb-*p
charitable trust 慈善信托 [/}y!;3iXM
charity property 慈善财产 %E95R8SL
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 g.v)qB
charter 章程;特许权 nwk66o:|
charter of incorporation 成立章程 >9o(84AxIH
chartered accountant 特许会计师 /qW5M4.w
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 $td=h)S^`
Chartered Institute of Public Finance and Accountancy [United Kingdom] 18|i{fE;
特许公共财政及会计学会〔英国〕 ;* vVucx
charterer 承租人 %rpJZ
t
Chase Manhattan Asia Limited 美国大通亚洲有限公司 F)we^'X
Chase Manhattan Bank 美国大通银行 a}Db9 =
chattels 实产 etX&o5A
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 #Y3:~dmJ-
Che Hsing Finance Company Limited 浙兴财务有限公司 ,"PKGd]^
check-and-balance system 制约平衡制度 A4,tv#z
Chekiang First Bank Limited 浙江第一银行 8*nl Wl9qo
cheque 支票 } PD]e*z{Z
Chiao Yue Finance Company Limited 侨裕财务有限公司 "p43#
Chiba Bank, Ltd. 千叶银行 IR (6
Chicago Board of Options Exchange 芝加哥期权交易所 o0Z(BTO
Chicago Board of Trade 芝加哥交易所 +?[,y
Chicago Mercantile Exchange 芝加哥商品交易所 a1;P2ikuK
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 qc}r.'p
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 x&6SjlDb$K
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 &+?JY|u
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 @(Mg>.P
child allowance 子女免税额 stDrF1{
China & South Sea Bank Limited 中南银行 fUh7PF%
China Affairs Committee [Hong Kong Futures Exchange Limited] D"WqJcDt
中国事务委员会〔香港期货交易所有限公司〕 VJ`c/EVIt
China concept stock 中国概念股 z
z@;UbD"
China Construction Bank 中国建设银行 (R_#lRaQ
China Development Division [Stock Exchange of Hong Kong Limited] [C
PgfVz
中国发展科〔香港联合交易所有限公司〕 H[ 6L!
China Economic News 《中国经济新闻》 }QszOi\fV1
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 Yx21~:9}
China State Bank Limited 国华商业银行 :"+/M{qz
Chinatrust Commercial Bank, Limited 中国信托商业银行 M+<xX)
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 d,fX3
Chinese Bankers Club, Hong Kong 香港银行华员会 @V/Lqia
Chinese Banks' Association 香港华商银行公会 (U"Ub;[7
Chinese Gold and Silver Exchange Society 金银业贸易场 Y}_J@&:
Chinese New Year bonus 年奖;年终花红 WPBn?vb0<
chit fund 银会 HS{a^c%
Chiyu Banking Corporation Limited 集友银行有限公司 W]!{Y'G
Chiyu Finance Company Limited 集友财务有限公司 BlF]-dF\
Cho Hung Finance Limited 朝兴金融有限公司 W\s
]qsLS
choses in action 无形动产;据法权产 j';V(ZY&BB
chronological book 序时帐簿 Ys@M1o
Chubu Securities Finance Company 中部证券金融公司 ecK{+Z'G
Chung Khiaw Bank Limited 崇侨银行 box(FjrZE
Chung Nan Finance Company Limited 中南财务有限公司 (f DA
Chuo Trust & Banking Co., Ltd. 中央信托银行 E|ce[|2
Chuo Trust Asia Limited 中央信托亚洲有限公司 cd8~y
Citibank, N.A. 万国宝通银行 tAfdbt
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 xtef1 8i>
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 #}50oWE
Citicorp International Limited 万国宝通国际有限公司 K1rF;7Y6
civil debt 民事债项 TqbDj|7`R
Civil Service Pension Reserve Fund 公务员退休金储备基金 \\80c65-
claim 申索;索偿;债权 }cK<2J#
claim equalization fund 申索平衡基金 .\kcWeC\
claim for refund of property tax 申请发还物业税
2BLcun
claim of debt 债权申索 wYtL1D(
claim on bank 对银行的债权 `=A*ei5
claim to dividend 摊还债款申索 q=bW!.#?
claimant 申索人;索偿人 l MCoc 'ae
claims statistics 申索统计数字 ~]HeoQK
class of insurance business 保险业务类别 6iwIEb
class of property 财产类别 z4f\0uQ
claw-back 递减率 [#y/`
clearance cost 清拆成本 AtRu)v6r
clearing 结算;票据交换;清算 O$}p}%%y7
clearing account 结算帐户 v\Zni4
clearing and settlement system 结算和交收系统 tGGv 2TCEy
clearing balance 结算差额 #%CbZw@hJ9
clearing bank 结算银行 Z:VqBqK
clearing cheque 交换支票 s#,~Zb=
clearing house 结算所;票据交换所 [h
"*>J{
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 yc.Vm[!
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 UGuEZ-r
clearing member 结算会员 V[f-Nj Kf
Clearing Members' Fund 结算会员基金 Ue:'55
clearing participant 结算参与者 7^|oO~x6
clearing rebate 结算费用的回佣 F|K=].
Clearing Rules [SEHK Options Clearing House Limited]
rn^7B-V
《结算规则》〔联交所期权结算所有限公司〕 d,}fp)
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 q\Cg2[nn2
Clerk to the Board of Review 税务上诉委员会书记 a []Iz8*6e
client 客户;委托人;当事人 Ri]7=.QI`
client agreement 客户协议 ~~[Sz#(
client confidentiality 客户保密的责任 ;[%_sVIy
client money 客户款项 RZm}%6##ZC
client statement 客户结单 '=!@s1;{[;
clients fund 客户资金 p[BF4h{E
close 结算;收市;收盘
kt8P\/~*i
close a position 平仓;轧平头寸 "(y",!U@
close company 股份不公开的公司 -TKS`,#
close higher 收市时价位较高 1JIL6w_
close lower 收市时价位较低 ("{JNA/
close mixed 收市时荣辱互见 lWS@<j
close of exchange 交易所停市 ^6!C":f
close of financial year 财政年度终结 y2k'^zE
close out 平仓 H=E`4E#k
close out a long position 平长仓 hC ^|
close out a short position 平空仓 1iq,Gd-G.
close steady 收市时价格稳定 <7HVkAa
close the gap 弥补差距 J&4QI( b.
closed position 平仓 u.(
WW(/N
closed-end investment corporation 股份固定的投资公司 QFOmnbJg
close-out price 抛售价格 wD|,G!8E2
closing account 决算帐户 #L}YZ
closing balance 期终结余;收市结余 t0_o.S
closing price 收市价;收盘价 rQ|^HNj
closing quotation 收市价;收市行情 m,nZrap
closing rate 收市汇价;收盘汇率 _{CMWo"l
closing transaction 平仓交易 c|<*w[%C
clothing levy 成衣税 :fI|>I
~
club deposit 零存整付存款 '< ]:su+
Code of Aid 《资助则例》 7.fpGzUM
Code of Banking Practice 《银行营运守则》 >r%L=22+
Code of Best Practice [Stock Exchange of Hong Kong Limited] "KQ3EI/g
《最佳应用守则》〔香港联合交易所有限公司〕 UW7*,B q
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〕 5Hvg%g-c
Code of Conduct for Persons Registered with the Securities and Futures Commission :TU;%@7
《证券及期货事务监察委员会注册人操守准则》 ~[|&)}q
code of practice 实务守则;经营守则;执业守则 Zw+VcZz3
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 jR-`ee}y2
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 c"BFkw
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 `]^0lD=eI
Code on Pooled Retirement Funds 《集资退休基金守则》 jf0D
Code on Share Repurchases [Share Repurchase Code] OjxaA[$
《公司购回本身股份守则》〔《股份购回守则》〕 2XhtK
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 sg"J00
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 Rd6? ,
co-debtor 共同债务人 O+I\Q?
co-financing scheme 共同融资计划 !mNXPqnN
cognizance 证明令 m&/{iCwp
coin 硬币 9"mOjL
coin replacement programme 硬币取缔计划 )1Rn;(j9Re
coin set 套装硬币 mdxa^#w
coinage 硬币 $qkVu
Coinage Security Fund 硬币发行基金 g_lj/u]P
cold call 主动与准客户接触 "?Dov/+Q.
collapse in prices 价格下泻;价格下挫;价格暴跌 4|Z;EAFx
collateral 抵押品 @UCI^a~w
collateral bond 担保债券 YXE?b@W"
collateral loan 抵押贷款 &phers
collateral security 附属抵押品 /BB(riG
collection 征收;收取 ^VsX9
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 ~!( (?8"
collection of betting duty 收取博彩税 +2%ih!
Collection Office [Inland Revenue Department] 收税处〔税务局〕 ?E1<>4S8
collective consumption 集体消费 P" +!mSe^~
Collector 收税主任 61|uvTX
Collector of Rates 差饷征收官 Kx.'^y
Collector of Stamp Revenue 印花税署署长 ]h4^3
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 :;[pl|}tM
combined surplus 合并盈余 yZup4#>8
combined visible and invisible trade account 有形及无形贸易合并帐目 ZH8O%>!
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 V<~.:G$3H
commemoration coin 具纪念性的硬币 <<#-IsT
commencement of winding-up 清盘开始 _'9("m V
commerce and industry sub-index 工商分类指数 [fF0Qa-
commercial activity 商业活动 =O= 0 D
commercial bank 商业银行 :s8^nEK
Commercial Bank Act of Norway 《挪威商业银行法》 K)z{R n
Commercial Banks Law 《商业银行法》 6"@+Jz
commercial borrowing 商业借款 r*#ApM"L
Commercial Code of Japan 《日本商法》 .!uXhF'
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 *_G(*yAe(
commercial invoice 商业发票 O;RsYs9
commercial letter of credit 商业信用证 +X[+SF)!
commercial loan 商业贷款;商业放款 hdky:2^3
commercial paper 商业票据 nulCk33x'=
commercial paper market 商业票据市场 t)|*-=
commercial registry 商业登记处 wQR>S>p
commercial return 商业回报 yWI30hW
commercial sale 商业销售 !u@XEN>/
commercialization 商品化 KU,KEtf
commercially viable 具商业利益;有利可图 v{%x,K56
Commerzbank AG 西德商业银行 kTQ.7mo/\'
commission 佣金;委员会 USgZ%xk2
Commission des Operations de Bourse of France 法国证券事务监察委员会 ^0A}iJL
commission house 佣金行;代办行 9Q{-4yF9k
commission payable 须付的佣金 y V=Ku
commission rebate 佣金回扣 p=F!)TnJN
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 yo\R[i(
Commissioner of Banking 银行监理专员〔银监专员〕 5,/rh,?
Commissioner of Estate Duty 遗产税署署长 3m
RP.<=
Commissioner of Inland Revenue 税务局局长 Dep.Qfv{-
Commissioner of Insurance 保险业监理专员 tHF-OarUO
Commissioner of Rating and Valuation 差饷物业估价署署长 yW::`
commitment 承担;已承担的开支;承担额;承担项目 hY$gzls4
commitment fee 承诺费 L?~>eT
Committee of the Hong Kong Association of Banks 香港银行公会委员会 12
y=Eh
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 Dq=&K,5;
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 bI~ R6o
Committee on Payment System [Hong Kong Monetary Authority] WZz8VF
支付系统委员会〔香港金融管理局〕 Cjh0 .{
Committee on Unit Trusts [Securities and Futures Commission] a!UQ]prT
单位信托委员会〔证券及期货事务监察委员会〕 '@4Myg* b
Commodities Dealers' Deposit Fund 商品交易商按金基金 Hh^EMQk
Commodities Trading Commission 商品交易事务监察委员会 q18IqY*Lo
commodity 商品 W?y7mw_S
commodity classification 商品分类法 wOW#A}m'vj
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 ZL!,s#
commodity dealer 商品交易商 Ze `=n
commodity exchange 商品交易所 bf1Tky=/
Commodity Exchange Compensation Fund 商品交易所赔偿基金 ODvlix
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 U^qQ((ek
commodity flow method 商品流动法;商品流通法 GyU9,>|~T
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 <2b&AF{En
commodity futures contract 商品期货合约 sb8%!>C
commodity market 商品市场 _v~c3y).
commodity tax 商品税 ckn0I
commodity trading adviser 商品交易顾问 m\9R;$\
commodity trading adviser's representative 商品交易顾问代表 yV{&x
commodity trading advisory contract 商品交易顾问合约 G]Rb{v,r
commodity warrant 商品期权证 h"~i&T
h
commodity-based investment 以商品为基础的投资 m9yi:zT%
common fund 共同基金 ?'RB)M=Og7
common property 分权共有财产 E?\&OeAkO
common share 普通股 n7Em
t$Hi>
common stock 普通股 GnAG'.t-Z
Commonwealth Bank of Australia 澳洲联邦银行 rGa@!^hk
Commonwealth Development Corporation 英联邦发展公司 Ck`-<)uN
Commonwealth Finance Ministers Conference 英联邦财长会议 Eb
8vnB#
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 s
&4k
Commonwealth income tax 英联邦入息税 ?=
G+L0t
Commonwealth Preference 英联邦特惠制 WBb@\|V|
communal property 公有财产;公有产业 L7kNQ/
communication expenses 通讯费用 qp#Is{=m
Community Preference 欧共体特惠制 36]pE<
commutation of pension 退休金的折算 }~W:3A{7;
commuted gratuity 折算酬金 w&c6iFMd0
commuted pension gratuity 经折算的退休酬金 xIt' o(jQH
Companies Act [United Kingdom] 《公司法令》〔英国〕 Y-Iu&H+\
Companies Handbook 《上市公司手册》 !H)$_d \uj
companies inspector 公司检查员 |nOqy&B
Companies Liquidation Account 公司清盘帐户 &xhwx>C`K
Companies Ordinance: Information to be Included in a Rights Issue Prospectus p\;\hHai
《公司条例:供股章程须载有的资料》 jl-2)<
Companies Ordinance: Information to be Included in Prospectuses Regarding the Valuation of Land and Buildings 《公司条例:招股章程须载列有关土地或建筑物的评估的资料》 Whoqs_Mm{
Companies Registration Officer 公司注册主任 qV;E%XkkS
Companies Registry 公司注册处 =sm<B^yj
Companies Registry Trading Fund 公司注册处营运基金 X`/GiYTu
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 @wvgMu
Company Formation and Enforcement Division [Companies Registry] aPU.fER
公司成立及条例执行部〔公司注册处〕 9Hu;CKs
company in which the public are substantially interested 由公众拥有相当权益的公司 }I}/e
v
company limited by guarantee 担保有限公司 a$=BX=
company limited by shares 股份有限公司 Ux[2 +Cf
company register 公司登记册 KjWF;VN*[3
company registration fee 公司注册费 ,=_)tX^
company with limited liability 有限法律责任的公司 e>$d*~mwn
company's memorandum 公司组织章程 Y"{L&H `
company's reserve 公司储备 Bb[WtT}=
comparative advantage 比较优势;比较利益 @euH[<
compensation 补偿金;赔偿 %fbV\@jDCX
Compensation Committee [Stock Exchange of Hong Kong Limited] <K
g=?wb
赔偿委员会〔香港联合交易所有限公司〕 <v=$A]K
compensation from insurance 保险赔偿 LDDgg
u
compensation fund 赔偿基金 >m$jJlAv8
compensation fund levy 赔偿基金征费 /Dd.C<F
compensation rate 补偿率 W8blHw"
Compensation Review Committee 赔偿检讨委员会 `}r)0,Z}3
compensation scheme 赔偿计划 xL&evG#
compensation trade 补偿贸易 LiG!xs
compensation value 补偿值 pwF+ZNo
compensatory payment 补偿付款 ^_4e^D]P"
competition and pricing strategy 竞争与定价策略 /EIQMZuYp
competitive edge 竞争优势 MZ2/ks
competitive price 具竞争力的价格 ]QU
9|1
competitive tender 竞争性投标 8=K%7:b
Compliance Committee [Stock Exchange of Hong Kong Limited] C33BP}c]
监察委员会〔香港联合交易所有限公司〕 hQeGr2gMq
component of expenditure 开支组成部分 xNrPj8V<Y
Composite Consumer Price Index 综合消费物价指数 /M :7
composite index 综合指数 qw?Wi%t(x8
composite rating 综合评级 uI9eUO
composite return form 综合报税表 `e`}dgf0S|
Composite Securities and Futures Bill 《证券及期货综合条例草案》 D%`O.2T Y|
composite tax return 综合报税表 !1b}M/Wx
composition 组合成分;债务重整协议 Ir\P[A
composition of earnings 收益组合成分 E,kDy:
compound increase 复合增加率;复合增长率 Y9/`w@"v
compound interest 复利 #ORZk6e
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 IdS=lN$
comprador note 买办票据 'iM#iA8
comprador order 买办付款令票 /IxoS
comprehensive income tax 综合所得税 L[s`8u<_)z
comptroller 审计主任 XnwVK
compulsory liquidation 强制清盘 E"O6N.}.
compulsory winding-up 强制清盘 AZ9;6Df
computation 计算;计算表 CL|d>
computational procedure 计算方法 +P &S0/
computer audit programme 电脑审计程序;电脑核数程序 oSf6J:?*e
concentrated position 集中持仓量 7z2Q!0Sz
concentration risk 资金集中风险;集中融资风险 5g q
concept stock 概念股 xA'RO-a}h
concession 特许权;宽减措施;优惠 !V'~<&
concession contract 特许经营权合约 }ed{8"bj
concessionary rate 优惠率 .9u0WP95
concordat 协定;契约;国际监管条约 2M+}o"g
condition 条件 bMA0#e2
conditional endorsement 附有条件的背书 b FMBIA|
conditional offer 有条件要约 {X\%7Zef+
conditional sale agreement 有条件售卖协议 Zg*XbX
conditions of tender 投标章程 a'%eyN
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》 en_W4\7^
conduct of business standard 业务操守准则 &At9@
Confidentiality Understandings 保密谅解文件 q)l1tC72
confirmation letter 确认书 d[\$a4G+
confirmation of mail transfer 信汇证明书 <Fi*wV
Confirmation of Payment 已缴税证明书 tCR#TW+IY-
confirmed letter of credit 保兑信用证 z"D0Th`S6
confirming bank 保兑银行 #ZC9=
confiscation order 没收令 * lJkk
connected transaction 关连交易 { v [
consensus capitalism 共识资本主义 Al3*? H&
conservative investor 保守投资者 SIZ&0V
consideration 代价;对价;约因 HdR TdV
consideration issue [listing method] 代价发行〔上市方式〕 >1qum'
consideration other than cash 现金以外的代价 8DuD1hZq
consignee 收货人;代售人 HEk{!Y
consignment 托运;寄售 ,rNv}
consignor 付货人;托运人;寄售人 Ihd{tmr<
consolidated account 综合帐目 o(gV;>I
consolidated account expenditure 综合帐目开支 h3[x ZJO
consolidated balance sheet 综合资产负债表 ~<Z7\yS)
consolidated cash deficit 综合现金赤字 .T1n"TfsGO
consolidated cash surplus 综合现金盈余 )GKY#O09x9
consolidated enterprises sectorial index 综合企业分类指数 wpI"kk_@@
consolidated net earnings 综合净收益;综合净盈利 [w*]\x'S
consolidated net profit 综合净利润;综合纯利 >g;995tG
consolidated policy 综合保单 + MtxS l
consolidated price 综合价格 7<*,O&![|
consolidated profit and loss account 综合损益帐;综合损益表 JA$RY
consolidated public sector expenditure 公营部门综合开支 S-[S?&c`
consolidated revenue account 综合收入帐 lt("yqBu
consolidated shareholders' fund 综合股东资金 ATWa/"l(H-
consolidation of shares 股份合并 nh]HEG0CZJ
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 eMLcmZJR
consortium company 财团公司 &X6hOc:``\
consortium loan 银团贷款 a0jzt!ci
constant dollar figure 固定币值 8
KRo<
constant market price 固定市价 Zg4kO;r08
constant price 固定价格 $!vK#8-&{
constant price series 固定物价计算数列 z?Cez*.h>
constant rate 固定比率 [VE>{4]W
constituent stock 成分股 T<%%f.x[s
constitution 章程;组织章程 )&$mFwf
construction output 建造产出量 aM4-quaG]
constructive trust 法律构定信托 4 'DEdx,&f
consultant accountant 顾问会计师 z?t75#u9.
consultant's fee 顾问费 goOw.~dZ'
Consultation Paper on Proposed Regulation on Share Margin Financing -cWGF
《监管股票按贷财务的建议谘询文件》 !A:d9 k
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability iOtf7.@
《有关联交所检讨董事资格的程序的谘询文件》 }OqP`B
consumer behaviour 消费者行为 xnDst9%
Consumer Council 消费者委员会 6@;sOiN+
consumer credit financing operation 消费者信贷业务 ,FwJ0V
consumer demand 消费者需求 uE}$ZBiq
consumer durables 耐用消费品 X>i{288M3
consumer expenditure 消费开支 cAn_:^
consumer goods 消费品 A[`2Mnj
consumer market 消费市场 !-m 'diE
consumer price 消费物价
(F&o!W
Consumer Price Index [CPI] 消费物价指数 *mz-g7
Consumer Price Index (A) 甲类消费物价指数 !E6QED"
Consumer Price Index (B) 乙类消费物价指数 H@te!EE
Consumer Price Index Classification System 消费物价指数分类法 i!*8@:VI
Consumer Price Index Report 《消费物价指数月报》 RBLOc$2
Consumer Price Index series 消费物价指数系列 [ut[W9
consumer price inflation 消费物价上涨 txiX1o!/L
Consumer Representative Action Fund 消费者集体诉讼基金 Cw l:
consumer sentiment 消费意欲 &Z(6i}f,Gp
consumer spending 消费开支;消费支出 t[/APm-k~>
consumption expenditure 消费开支 :eH\9$F`x;
consumption pattern 消费模式 D?G'1+RIT~
consumption product 消费产品 -6xh
consumption tax 消费税
8 q>
contango 交易延期费;延期交割费;期货溢价 m7u" awM^
contingencies warrant 紧急拨款令;应急支款授权书 yUN>mD-
contingency 应急费用;意外开支准备金 Y[s}?Xu]w#
contingency allowance 应急准备金 s`|KT&r
contingency sum 应急费用;意外开支准备金 G1Vn[[%k
contingent assets 或有资产 k3T374t1b
contingent debt 或有债权;待确定债务 ? U* `!-
contingent interest 待确定的权益 !j&#R%D
contingent liabilities 或有负债 "TVmxE%(
contingent profit 或有利润 &YBZuq2?
contingent right 或有的权利 ;?y~ h$
continue to hold a deposit 继续持有存款 #itZ~tol
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 =imJ0V~RW
continuing rent 连续租金 /i{V21(%
continuing trustee 留任受托人 ^mouWw)a_
continuous licensing system 长期持牌制度 TPYh<p#
Continuous Net Settlement System [CNS System] 持续净额交收系统 J$d']%Dwb
contra account 对销帐户 !AG {`[b
contra flow 资金回流 fVJWW):
contra item 对销项目 - LB} =
contra transfer 对销转拨 72vp6/;)
contract 合约 )SJ"IY\P
contract for difference 差价合约 z0UtKE^b
contract for service 服务合约 +~sqv?8
contract for settlement 平仓合约 dU2:H}
contract note 成交单据 0]zMb^wo
contract of copartnery 合伙合约 vSY
YetL
contract of indemnity 弥偿合约 1--Ka& H
contract of insurance 保险合约 _}cD_$D
contract of reinsurance 再保险合约 J06D_'{
contract price 合约价格 yG;@S8zC
contracting party 订约人;立约人;缔约国 I]%Kd('
contractual agreement 合约协议 0es\
j6c
contractual commitment 合约承担 j9X|c7|
contractual joint venture 合约式联营企业 m;0ZV%c*j
contractual mutual fund 合约互惠基金 h@TP=
contractual right 合约权利 :sttGXQX
contractual savings fund 合约储蓄基金 q0b*#j
contributed surplus 实缴资本盈余 DPkH:X
contribution 出资;供款;捐款;分担款项 ,b:~Vpb1I
contribution account 供款帐户 ">5$;{;2r
contribution to gross domestic product 在本地生产总值中所占比率 {w@9\LsU
contribution to investment 出资额 =ui3I_*)
contribution to pension fund 退休金供款 9ji`.&#
contributor 供款人;出资人;捐助人 =mSu^q(l
contributory 分担人 X|aD>CT
contributory scheme 供款计划 >I',%v\?@
contrived cessation of business 有预谋的停业 biS{.
control 控制权;控制;管制 HBZ6 Pj
control of a company 公司的控制权;公司控股权 dkeMiLm
control of business 业务的控制权 Ko)f:=Qo
controlled company 受控制公司 mW~*GD~r
controller 控制人;控权人;会计长 s~ou$!|
controller of an authorized institution 认可机构控权人 6
$`l
controlling company 控股公司 .@ZrmO
o]]
controlling interest 控制权益;控股权益 s LWVgD
controlling officer 管制人员 HA[7)T N1E
controlling officer's report 管制人员报告 < FY%QB)h
controlling shareholder 控股股东;持有控股权的股东 [,{Nu EI
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》 4K 8 (H9(
conventional lending 传统放款;常规放款 *U$%mZS]1
conversion 兑换;换算;转换〔证券〕 fe8hgTP|
conversion factor 换算因数 FNw]DJ]
conversion of stock 公债的转换 qFl|q0\ A
conversion rate 兑换率;换算率;转换价格〔证券〕 li{!Jp5]1b
convertibility 可兑性;兑换性;自由兑换 =\mJ5v"hA
convertibility undertaking 兑换保证 TM|PwY
convertible 可兑换;可换股 ?<S fhjU
convertible currency 可兑换货币 QMy1!:Z&!
convertible debenture 可转换债权证 [7 NO !^
convertible loan stock 可转换股的债权股额 QKhGEW~G
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 O<ybiPR
conveyance 转易;转易契;财产转让证书 }
7ND]y48
conveyance of property 财产转让 c^&4m[?C[u
conveyance on sale 售卖转易契 aMVq%{U
conveyancing fee 业权转易费 ZUvc|5]
conveyancing scale charges 物业转易收费标准 7 fXJP5j
cooling-off period 冷静期 )1YX+',"
co-owner 共同拥有人;分权共有人 2 .\"Q
co-partner 共同合伙人 Y/?z8g'p
co-partnership 共同合伙 LXZI|K[}k
Copenhagen Stock Exchange 哥本哈根证券交易所 0g~Cdp
core capital 核心资本 3E0C$vKM
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons Z{/GT7 /
《适用于注册人的衍生工具场外交易活动的核心运作和财务风险管理机制》 8n:N#4Dh^
Core Principles for Effective Banking Supervision [Basle Committee] }0f~hL24
《有效监管银行业的主要原则》〔巴塞尔委员会〕 GDb Vy)&
cornering “夹仓”;轧空;囤积居奇 g9=_^^Tg
corporate borrower 借款公司;借款机构 \}X[0ct2!
corporate business 公司企业;公司业务 nwzyL`kF
Corporate Communications Department [Stock Exchange of Hong Kong Limited] 1f'msy/
企业传讯部〔香港联合交易所有限公司〕 oKH+Q6S:
corporate customer 公司客户 &C)97E
corporate dealer 公司交易商 gGN6Yqj0
Corporate Finance Division [Securities and Futures Commission] bAy\Sr
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企业融资部〔证券及期货事务监察委员会〕 H/Rzs$pnv
Corporate Finance (D.T.C.) Limited 协联财务有限公司 z:
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 OmK4
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corporate governance 公司管治 _'<FBlIN
corporate income tax 公司所得税 e {3%-
corporate investment adviser 公司投资顾问 vF&0I2T~l
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 B79~-,Yh
corporate plan 公司计划 KXpbee
corporate practice 执业法团 .$
YYN/+W
corporate profits tax 公司利得税 6{0MprY
corporate savings 公司储蓄 REh\WgV!u
corporate service tax 公司服务税 URt+MTU[
corporate signature 法团的签名 VF b
corporation 法团;公司 )eqF21\
corporation bond 公司债券 6urU[t1
corporation stock 公司股证;地方债券〔英国〕 6'.)z,ts
corporation tax 公司税 ((<\VQ,>(
correction phase of stock market 股市调整期 J1Az+m
Correctional Services Industries Suspense Account 惩教工业暂记帐 )o-mM
tPj
corrective affidavit 修正遗产申报誓章 1Dhu5ht
correspondent bank 代理银行 (_6JQn
Cosmos Finance Limited 宇宙财务有限公司 RKM5FXX
cost 成本;费用;价格 IYHNN
cost centre 成本中心 2+b}FVOe\
cost competitiveness 成本竞争力 >>"@0tO
cost control 成本控制;成本管理 L"NfOST3'R
cost convention 原值成本法;成本惯例 lL
50PU
cost effectiveness 成本效益;经济效益 lR9uD9Dr
cost efficiency 成本效率 n,LM"N:
cost element 成本要素 e Qk5:{[
cost flow 成本流转 EziGkbpd@
cost input 投入资金 &49WfctT
cost management information system 成本管理资料系统 uBn35%
cost of an asset 资产成本 Rha|Rk~
cost of borrowing 借贷成本 3N|6?'m
cost of capital 资本成本;资金成本 E@#<p-@~
cost of installation 安装费 #&fu"W+D96
cost of issue 招股费用;发行股份费用 nR w f;K
cost of living 生活费用 Aa]3jev
cost of transmitting 传送费用 Q1x15pVku/
cost overrun 成本超支 D;jbZ9
cost price 成本价格 s:(z;cj/
cost price structure 成本价格结构 -WR<tkK
cost to the revenue 政府收入的损失;政府减少的收入 2;J\Z=7
cost-benefit analysis 成本效益分析 6V}xgfB
cost-benefit study 成本效益研究 EJQT\c
cost-book company 以成本帐原则组成的公司 A zp!;+
cost-effectiveness analysis 成本效益分析 ULgp]IS
costing 成本计算;成本计算法 [hk/Rp7{
costing and pricing policy 成本及定价政策 %Pj}
costing exercise 成本计算工作 qZ
+K4H
costing review 成本检讨 [tElt4uG
cost-of-living allowance 生活津贴 ^]~!:Ej0
cost-of-living index 生活指数;生活费用指数 B#35)QI
cost-plus pricing 成本加成定价法 $$< I}eMd>
cost-push inflation 成本推动的通货膨胀 j)Kd'Va
cost-recovery basis 收回成本的原则 [1ClZ~f
cost-related charges 依成本而定的收费 m{~L Fhhd1
cost-related fee 依成本而定的收费 X#K;(.},h
co-surety 共同担保人 45$aq~%as
co-trustee 共同受托人 q)KOI`A
cotton futures 期棉 {MTtj4$
Council of SEHK 联交所理事会 &-X51O C
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 8V9OMOt!
counterclaim 反申索 =dQ/^C_hj
counterfoil 联页〔收据〕;存根〔支票〕;票根 4\g[&
counter-guarantee 反担保 !^v~hD$_q
counter-inflationary policy 反通货膨胀政策 z|Yt|W
countersignature 副署签名;连署签名 Df:/r%
country debt provisioning 债务国坏帐准备 C5$?Y8B3
country of beneficial ownership 实益拥有国 vy2"B ch
coupon 息票;赠券 fakad#O
coupon rate 息票利率 uJeJ=7,EO
cover 保证金;承保范围;补仓 bd% M.,
cover note 临时保单 $bfmsCcHL
cover short position 补仓;填平空仓 +dRRMyxe4
coverage 保额;承保范围 KrHKM 3<
covered call 备兑认购期权 9zrTf%mF
covered option 备兑期权 [!8bjc]c
covered warrant 备兑认股权证 81!;W t(?
crash 狂泻;暴跌;崩溃 1<MJ3"60
creation of new heads and subheads 开立新总目及分目 }gB^C3b6
credit 信用;信贷;信用证;贷项 ;ceg:-Zqo
credit advice 贷项通知书 l~Ka(*[!U
credit agency 征信所;信用调查机关 O=lRI)6w@e
Credit Agricole Indosuez 东方汇理银行 J&