C: k*Vf2O3${
5KvqZ1L
calendar year figure 历年数字 A.@Af+
call 催缴通知;认购期权 QLum=YB
call deposit 通知存款;活期存款 (D
<o=Q
call loan 短期同业拆借;通知贷款 7UA|G2Zr
call margin 补仓;追加保证金 gt{$G|bi
call market 短期同业拆放市场 #7yy7Y5
call money 短期同业拆借;活期贷款 JwMFu5 @
call option 认购期权;看涨期权 o; Ns-=
call price 赎回价格;提前赎回价 QQIU5
call warrant 认购认股权证;回购认股权证 IWD21lS
callable share 可收回股份;可兑付股份 Y%A
KN
called up share capital 已催缴股本 SF?s^
Canadian Dollar [CAD] 加拿大元 oq3{q
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 `.F+T)G
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 Oxq} dX7S
cancellation price 取消费 4[^lE?+
cap 上限 yNkE>
capital 资本;资金 elzKtVw
Capital Accord 《资本协定》 Mh;rhQ
capital account 资本帐;非经常帐 1?5UVv_F
capital account commitment balance 资本帐承担额结余 `p{,C`g,R
Capital Adequacy Directive [CAD] 《资本充足指引》 $dgez#TPL
capital adequacy ratio [CAR] 资本充足比率 K`% I!Br
capital allowance 资本免税额 z3>oUq{
capital alteration 资本变更 @E5}v
capital and liabilities ratio 资本负债比率 &6}] v:
capital and liquidity requirement 资本与流动资金的规定 {%Ujp9i
capital appreciation 资本增值 Owz.C_{)
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 X* Dt<i};v
capital assets 资本资产 iJD_qhd7
capital at risk 风险资本 Vj{}cL"MR
capital base 资本基础;资金基础 6q]`??g.
capital charges 资本支出;资本费用 *2tG07kI
capital commitment 资本承担 }2-p=Y:6
capital contribution certificate 出资证明书 >iIUS
capital convergence 划一资本充足比率 oHI/tS4
_
capital cost 资本成本;建设成本;建设费用 | *J-9
capital cover 资本保证 ZRr S""V
capital deficit 资本亏绌;资本赤字 *)H&n>"e
capital divided into shares 资本分成股份 8NS1* \z
capital element 资本因素;资本部分 %/(>>*}Kw|
capital equipment 资本设备 GY;q0oQ,
capital expenditure 资本开支;非经常开支 KB^i=+xr
capital expenses 资本费用 |L"!^Y#=D
capital financing 筹集资本;以非经常收入支付非经常开支的结算 K9+C3"*I
capital flow 资金流量 M$Of.
capital formation 资本形成;集资 G B&+EZ
capital formation figure 资本组合数字 ={a_?l%
capital fund 资本基金 "TgE@bC
capital gain 资本增益;资本增值 o)hQ]d
capital gains tax 资本增值税 dfoFs&CSKh
capital goods 资本财货;资本货物 SWGD(]}uz
capital grant 非经常补助金;非经常拨款;建设补助金 u/2!v(
capital grant cycle 建设补助金周期 {Z=m5Dy}
capital injection 注入资本;注资 >S:>_&I`I
capital input 投入资本 U'tfsf/V
capital intensity 资本密集度 / NlT[@T
capital intensive 资本密集 0{GpO6!
capital investment 资本投资 fQB>0RR2
Capital Investment Fund 资本投资基金 0u'qu2mV
capital loss 资本损失 <_tkd3t#W
capital maintenance 资本保值;资本保留 *NDM{WB|)
capital market 资本市场;资金市场 ?]#U~M<'
capital market instrument 资本市场票据 ~<, QxFG5
capital money 资本款项 +s'qcC
capital money subject to a trust 信托财产资本 tsA+B&R_]
capital movement 资本流动 4mY(* 2:HC
capital nature 资本性质 -OS&(7
capital outlay 资本支出 9(/ ;Wutj"
capital portion 资本部分 CK+GD "Z$
capital profit 资本利润 iJ rF$Xw
capital project 基本工程项目;非经常开支项目 :2KLziO2
capital receipt 资本收入 $`emP
Hel
capital redemption 资本赎回 rK\)
capital redemption business 资本赎回业务 j5EZJ`
capital redemption contract 资本赎回合约
]OZk+DU:
capital redemption reserve 资本赎回储备 H-sJt:
capital reduction 资本减缩;减资 !)(c_ uz
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] vNhi5EU
股本削减计划〔香港联合交易所有限公司〕 RG)!v6
capital repayment 偿还资本 -U?Udmov
capital reserve 资本储备;后备资本 9N [PZD
capital revenue 资本收益;非经常收入 v){&g5djl
capital spending 资本开支;资本支出;非经常开支 'xUyGj:
capital stock 股本 V2I"m
capital stock subscription 认缴股本;认购股本 rR4_=S<Mi:
capital subsidy 建设津贴;基本建设津贴 WUM&Lq
k"
capital subvention 非经常资助金 AAr[xoiYp
capital sum 资本额 DJ)z~W2I*
capital tax 资本税 W(oJ{R&m{
capital transfer tax 资本转移税 R`wL%I!?f
capital turnover 资本周转率 VV*Z5U@b
capital value 资本价值 K{}U[@_tS
capital works project 基本工程项目 c7[<X<yk
Capital Works Reserve Fund 基本工程储备基金 1jJ>(S
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 :3s5{s
capitalization 资本化;资本总额 gJ_{V;R
capitalization of interest 利息化作本金 vap,)kILF
capitalized interest 化作本金的利息 I]"wT2@T;7
capitalized loan 转作资本的贷款 P9)E1]Dc$
capitalized value 资本还原值;资本化价值 zqDIwfW
capitation grant 按人计算的补助金 'E{n1[b
captive insurance business 专属自保保险业务 G`B e~NU
car insurance 汽车保险 UN
<s1
Caribbean Development Bank 加勒比开发银行 9y(75Bn9
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] CfguL@tR.
意大利嘉利堡银行 5U&b")3IT!
cartel 同业联盟;卡特尔 WB2An7i@"{
cartelized rates system 联营式利率制度 FC:Z9 {2!
cash 现金;现款 I+,~pmn:
cash accounting system 现金会计制度 8IY n9<L
cash acquisition 以现金投资所得的资产 [i18$q5D
cash allowance 现金津贴 /Q4TQ\:
cash assets 现金资产 8\?7k
cash at bank 银行现金;银行存款 sw.cw}1
cash balance 现金结余 2NHkK_B1P
cash basis 现金收付制;收付实现制 wo($7'.@
cash basis accounting 现金收付制会计;收付实现制会计 e6C;A]T2E
cash bonus 现金红利 $niJw@zC
cash book 现金出纳帐;现金簿 RKu'WD?sdH
cash client 现金客户 U~j:b {
cash commission rebate 现金回佣 IJxBPwh
cash compensation 现金补偿 Bb5|+bP
cash contribution 现金承担额;现金分担额 b^wL{q
cash cost 直接费用;现金成本 [Bn C_^[W
cash coupon 现金礼券 =IQ+9Fl2
cash credit 现金信贷 :a M
ZJm
cash deficit 现金赤字 9qUc{ydt
cash deposit and withdrawal 现金收支 #-xsAKi
cash disbursement journal 现金支出日记簿 DQ'=$z
cash disbursement slip 现金支出传票;现金支出单 {sn RS)-
cash flow 现金流量;银根 :.863_/
cash flow lending 流动现金放款;无抵押融资 f}JiYZ
cash flow statement 现金流量表;现金流动表 'Vwsbm
tY
cash flow surplus 现金流量盈余 g.wp
}fz
cash in hand 库存现金;手头现金 Y}<w)b1e|
cash in till 备用现金 `nAR/Ye
cash in transit 运送中现金;在运现金 .+|HJ(
cash input 投入现金 J1@X6U!{
cash input figure 现金投入数字 m0}Pq{g
cash limit 现金支出限额;现金限额 )HHG3cvU
cash margin 现金保证金 )-D{]>8
cash market 现货市场;现金交易市场 ~*OQRl6F
cash offer 现金要约;现金补偿额 ^}JGWGib=+
cash payment 现金付款;现金支付 G:$Ta6=
cash position 现金头寸 Tm!pAD
cash price 现金价格 Sz_bjh yT}
cash receipts journal 现金收入日记簿 ({XB,Rm
cash receiving slip 现金收入传票;现金收入单 [D!-~]5
cash settlement 现金结算 [$PW {d8|
cash surplus 现金盈余 ET t7?,x@
cash with order 订货付现;凭票即付 ;VhilWaF-
cashier's order 银行本票 |m x)W}
cashier's order outstanding 未承兑的银行本票 ZY_aE
cash-limited subhead 有现金支出限额的分目 %gK@R3p
cash-sweep 现金彩票活动 <gvuCydsh
casual client “散客”;“散户” :@mBSE/
CCASS Depository 中央结算系统证券存管处 ;WydXQ}Q^
CCIC Finance Limited 中芝兴业财务有限公司 :<t%Sf
cedant 分出者 ,"MRA
ceding company 分出公司 }e/#dMEi
ceding insurer 分出保险人 *P\$<4l
ceiling 上限 vD,ZEKAN
ceiling price 最高限价 ]!@z3Hv3
central bank 中央银行 criQa<N"
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 W9i}w&
central banking 中央银行业务 V*xo3hU
central banking function 中央银行职能 (u/-ud1p
Central Clearing and Custodian System 中央结算及托管系统 I-?PTr
Central Clearing and Depository System 中央结算及存管系统 ~.FeLWP
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 >XTDN
central clearing house 中央结算所 ]H ze
central clearing system 中央结算制度;集体交收系统 D<V[:~-o
central custody system 中央托管系统 VFmG\
central depository 中央存管处 y
{&"g
central depository system 中央证券存管制度 9%{V?r]k
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 I&2)@Zw
central rate 中央汇率;中心汇率 Uq}F rK}
Central Registration Hong Kong Limited 香港中央证券登记有限公司 (8JL/S;Z$
Central Tender Board 中央投标委员会 "!-
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 ss{y=O%9"
centralized budgetary and payments system 集中预算及支付制度 Alo;kt@x
centred 12-month moving average 十二个月定位移动平均数 WruSL|4iH
certificate of approval 批准证明书 Q9Tt3h2ga
certificate of beneficial entitlement to property 资产权益证书 @u@N&{b5"
certificate of compliance 合格证明书;合约完成证明书 3pzp6o2
certificate of deposit [CD] 存款证 s5`CV$bz
certificate of exemption from estate duty 豁免遗产税证明书 t@#+vs@
certificate of incorporation 公司注册证书;法团注册证书 }da}vR"iL
certificate of incorporation of registered trustees 注册受托人法团证书 }s9eRmJs
certificate of indebtedness [CI] 负债证明书 z%FBHj
certificate of insurance 保险证书 $-J0ou8~
certificate of interest 权益证明书;息票 ,@\$PyJ
certificate of means 资产证明书 <0EVq8h
certificate of participation 参与证明书 Zqo
certificate of payment of profits tax 缴付利得税证明书 D)O2=aQ;]
certificate of preference 特惠税证 sJI"
m'r=Z
certificate of rateable value 应课差饷租值证明书 -0I]Sm;$
certificate of registration 登记证书;注册证明书 VVd9VGvh
certificate of satisfaction 清偿证明书 wBuos}/
certificate of transfer 转让证明书 "YC5viX
certificate to bearer 不记名证明书 G+_Q7-o&d6
certification 核证 hFW{qWP
certification fee 核证费 b0(bL_,
certified cheque 经银行证明可兑现的支票 i%FpPni
certified public accountant [CPA] 执业会计师 ;h f{B7
certified statement 经证明的报表 A$JL"~R
cessation of business 停业 **,(>4j
cession 分保 8I>'xf
C.F. Finance Company Limited 浙一财务有限公司 l:@`.'-=
chance 机会;中彩机会 7>-"r*W +z
Chang Hwa Commercial Bank, Ltd. 彰化商业银行
. r?URC
change of domicile 迁册 @K=:f
change to estimates 修订预算 :@~Nszlb
change to the approved estimates of expenditure 核准开支预算的变动 qS9z0HLE
charge 费用;押记;抵押 5bj9S
charge number 税单号码 OMY^'g%w
charge on assets 资产的征税 Kggc9^ 7
charge upon general revenue 从政府一般收入中拨款支付 ! %~P[;.
chargeable 可予征收;应课税的 Ye=c;0V(w
chargeable agreement for sale 可予征收印花税的买卖协议 tM:%{az
chargeable income 应课税入息 B[$L)y'-;
chargeable normal trading receipt 应课税的一般营业收入 B4#XQ-
chargeable profit 应课税利润 %2I >0
chargeable to tax 应课税 hifC.guK
charged to... 记入……帐目 GG=R!+p2
chargee 承押记人 (drDC1\
charge-holder 受押人 9K:ICXm
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 >)j`Q1Qc\
charging order 押记令 srGF=1_
chargor's right 押记人的权利 %ij,xN
charitable donation 慈善捐款 {W' 9k
charitable trust 慈善信托 i-YSt5iq
charity property 慈善财产 *[|a$W
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 _SQQS67fu"
charter 章程;特许权 `
it<\r[=
charter of incorporation 成立章程 "y7IH
GJ\3
chartered accountant 特许会计师 d69synEw>k
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 Zl\$9Q_
Chartered Institute of Public Finance and Accountancy [United Kingdom] ?*/1J~<(@
特许公共财政及会计学会〔英国〕 /)J]m
charterer 承租人 2:jWO_V@
Chase Manhattan Asia Limited 美国大通亚洲有限公司 &y+)xe:&S
Chase Manhattan Bank 美国大通银行 <*3#nA-O>i
chattels 实产 Hp(wR'(g&
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 7L4~yazmK
Che Hsing Finance Company Limited 浙兴财务有限公司 X(npgkVP\
check-and-balance system 制约平衡制度 '89nyx&W
Chekiang First Bank Limited 浙江第一银行 V |hr 9
cheque 支票 S\S31pYT
Chiao Yue Finance Company Limited 侨裕财务有限公司 =M ."^X
Chiba Bank, Ltd. 千叶银行 ra|Ku!
Chicago Board of Options Exchange 芝加哥期权交易所 BCI[jfd 7
Chicago Board of Trade 芝加哥交易所 4XNdsb
Chicago Mercantile Exchange 芝加哥商品交易所 [r0`D^*=
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 h|{DIG3
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 \Gm\sy
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 .jv#<"DW
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 ec&K}+p@
child allowance 子女免税额
QB<~+dW
China & South Sea Bank Limited 中南银行 VUUE2k;^
China Affairs Committee [Hong Kong Futures Exchange Limited] oU/{<gs
中国事务委员会〔香港期货交易所有限公司〕 (7A- cC
China concept stock 中国概念股 7?p>v34A
China Construction Bank 中国建设银行 /=[hRn@)A
China Development Division [Stock Exchange of Hong Kong Limited] H$k2S5,,z
中国发展科〔香港联合交易所有限公司〕 l_i&8*=Px
China Economic News 《中国经济新闻》 *cy!PF&
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 2I>`{#fV
China State Bank Limited 国华商业银行 &Vy.)0
Chinatrust Commercial Bank, Limited 中国信托商业银行 .H}#,pQ}l
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 .YlhK=d4
Chinese Bankers Club, Hong Kong 香港银行华员会 giHWC%/
Chinese Banks' Association 香港华商银行公会 @ruWnwb
Chinese Gold and Silver Exchange Society 金银业贸易场 7srq~;j3
Chinese New Year bonus 年奖;年终花红 >zV
chit fund 银会 !%(PN3*
Chiyu Banking Corporation Limited 集友银行有限公司 dfMi]rs!<
Chiyu Finance Company Limited 集友财务有限公司 b#W(&b^q
Cho Hung Finance Limited 朝兴金融有限公司 .c]@xoC
choses in action 无形动产;据法权产 fn,
YH
chronological book 序时帐簿 eZ|_wB'r
Chubu Securities Finance Company 中部证券金融公司 xs^wRE_
Chung Khiaw Bank Limited 崇侨银行 :NynNu'
Chung Nan Finance Company Limited 中南财务有限公司 E[Bj+mX9
Chuo Trust & Banking Co., Ltd. 中央信托银行 V$g!#V
Chuo Trust Asia Limited 中央信托亚洲有限公司 NJmyp!8
Citibank, N.A. 万国宝通银行 34I;DUdcE
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 N gagzsJ=
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 5 89P$2e1X
Citicorp International Limited 万国宝通国际有限公司 3XIL; 5
civil debt 民事债项 w^^8*b<
Civil Service Pension Reserve Fund 公务员退休金储备基金 .\7AJB\l
claim 申索;索偿;债权 Ge ?Q)N
claim equalization fund 申索平衡基金 "J{A}g[
claim for refund of property tax 申请发还物业税 }oL
l?L
claim of debt 债权申索 M:t"is
claim on bank 对银行的债权 >9,LN;Ic
claim to dividend 摊还债款申索 9.wZhcqqU
claimant 申索人;索偿人 Vx%!j&
claims statistics 申索统计数字 D77s3AyHK
class of insurance business 保险业务类别 gTk*v0WBm
class of property 财产类别 &*; Z(ul&9
claw-back 递减率 ^+O97<#6C
clearance cost 清拆成本 :_:o%
clearing 结算;票据交换;清算 l{Xy %8
clearing account 结算帐户 kZ'wXtBYe
clearing and settlement system 结算和交收系统 `k-|G2
clearing balance 结算差额 W?yGV{#V(=
clearing bank 结算银行 -Yg?@yt
clearing cheque 交换支票 0QY9vuhL<
clearing house 结算所;票据交换所 5Un)d<!7&u
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 +wcif-
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 {'6-;2&f
clearing member 结算会员 +&[X7r<
Clearing Members' Fund 结算会员基金 T/?C_i
clearing participant 结算参与者 0RHjA&r3v
clearing rebate 结算费用的回佣 lz4M)pL^
Clearing Rules [SEHK Options Clearing House Limited] 9P*p{O{_
《结算规则》〔联交所期权结算所有限公司〕 w"Y'I$
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 iCy$
rC
Clerk to the Board of Review 税务上诉委员会书记 KeWIC,kq
client 客户;委托人;当事人 f@ .s(i=z
client agreement 客户协议 \{54mM~
client confidentiality 客户保密的责任 ,|?rt`8)Q
client money 客户款项 0Vj!'=Ntv
client statement 客户结单 A5~OHmeK
clients fund 客户资金 Ebp=du
close 结算;收市;收盘 %:8XZf
close a position 平仓;轧平头寸 Go
!{T
close company 股份不公开的公司 ~:N 1[
close higher 收市时价位较高 QG
1vP.K
close lower 收市时价位较低 BOme`0A
close mixed 收市时荣辱互见 UB]]oC<
close of exchange 交易所停市 \R,8xID_t
close of financial year 财政年度终结 *l)}o4-$
close out 平仓 `.F3&pA
close out a long position 平长仓 gp4@6HuUd
close out a short position 平空仓 Xz"xp8Hc(6
close steady 收市时价格稳定 lL*"N|Y
close the gap 弥补差距 Qb@i_SX(fs
closed position 平仓 V eLGxc
closed-end investment corporation 股份固定的投资公司 `%$+rbo~
close-out price 抛售价格 ]~9YRVeC
closing account 决算帐户 hs<OzM
closing balance 期终结余;收市结余 eV\VR
!!i
closing price 收市价;收盘价 R0T{9,;[`
closing quotation 收市价;收市行情 cG5u$B
closing rate 收市汇价;收盘汇率
Wux[h8G
closing transaction 平仓交易 !Aw.)<teW
clothing levy 成衣税 6Ok]E`
club deposit 零存整付存款 gb/<(I )
Code of Aid 《资助则例》 !BN@cc[%
Code of Banking Practice 《银行营运守则》 .}n\c%&
Code of Best Practice [Stock Exchange of Hong Kong Limited] qsdgG1<
《最佳应用守则》〔香港联合交易所有限公司〕 WNF#eM?[a
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〕 T]2=
Code of Conduct for Persons Registered with the Securities and Futures Commission > mEB,
《证券及期货事务监察委员会注册人操守准则》 3zzl|+# 6
code of practice 实务守则;经营守则;执业守则 Amv:dh
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 '1b4nj|<m
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 ;Mz7emt
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 Zo@
Code on Pooled Retirement Funds 《集资退休基金守则》 #pk
Code on Share Repurchases [Share Repurchase Code] ?cB26Zrcb
《公司购回本身股份守则》〔《股份购回守则》〕 <P#:dS%r
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 g])iU9)8
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 [p_<`gU?
co-debtor 共同债务人 uEr[' >
co-financing scheme 共同融资计划 `W2
o~r*&
cognizance 证明令 unt{RVR%
coin 硬币 wpcqgc
coin replacement programme 硬币取缔计划 R+tQvxp#
coin set 套装硬币 T}K@ykT
coinage 硬币 Ym
1; /'
Coinage Security Fund 硬币发行基金 =21m|8c
cold call 主动与准客户接触 -GYJ)f
collapse in prices 价格下泻;价格下挫;价格暴跌 ["15~9
collateral 抵押品 N_?15R7h
collateral bond 担保债券 d bHxc@H
collateral loan 抵押贷款 f'OcW*t
collateral security 附属抵押品 ?4#wVzuzA
collection 征收;收取 !H~PF*,hY
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 UHX,s
collection of betting duty 收取博彩税 8B3C[?
Collection Office [Inland Revenue Department] 收税处〔税务局〕 UL`%Xx
collective consumption 集体消费 r+,JM L
Collector 收税主任 bd)Sb?
Collector of Rates 差饷征收官 +$#ytvDy
Collector of Stamp Revenue 印花税署署长 3Hf_!C=g
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 @Wa,
combined surplus 合并盈余 QUWx\hqE
combined visible and invisible trade account 有形及无形贸易合并帐目
+f'@
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 rbI 7
3'
commemoration coin 具纪念性的硬币 drS>~lSxB
commencement of winding-up 清盘开始 =jvL2ps<
commerce and industry sub-index 工商分类指数 ];\XA;aOl}
commercial activity 商业活动 #&ayWef
commercial bank 商业银行 -V=,x3Zew
Commercial Bank Act of Norway 《挪威商业银行法》 lFa?l\jLXZ
Commercial Banks Law 《商业银行法》 vPD%5AJN
commercial borrowing 商业借款 4VHX4A}CgA
Commercial Code of Japan 《日本商法》 qq>Qi (>
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 .qrS[ w
commercial invoice 商业发票 7AQv4
commercial letter of credit 商业信用证 a|Wrc)UR
commercial loan 商业贷款;商业放款 yv\
j&B|
commercial paper 商业票据 x$.0:jP/s
commercial paper market 商业票据市场 YqYobL*q/
commercial registry 商业登记处 &<t`EI];)4
commercial return 商业回报 i&0Zli
commercial sale 商业销售 |N:kf&]b
commercialization 商品化 C;oO=R3r
commercially viable 具商业利益;有利可图 kyr=q-y
Commerzbank AG 西德商业银行 {0L)B{|
commission 佣金;委员会 ksF4m_E>YB
Commission des Operations de Bourse of France 法国证券事务监察委员会 UoHNKB73
commission house 佣金行;代办行 90gKGyxF
commission payable 须付的佣金 .cB>ab&
commission rebate 佣金回扣 rN`-ak
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 ftP]WGSS>
Commissioner of Banking 银行监理专员〔银监专员〕 fK+[r1^
Commissioner of Estate Duty 遗产税署署长 i wI}
Commissioner of Inland Revenue 税务局局长 }ni@]k#q<
Commissioner of Insurance 保险业监理专员 CIAKXYM
Commissioner of Rating and Valuation 差饷物业估价署署长 lVgin54Q
commitment 承担;已承担的开支;承担额;承担项目 I36ClOG
commitment fee 承诺费 :b<<
Committee of the Hong Kong Association of Banks 香港银行公会委员会 P7*?E*
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 8" (j_~;
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 n\u3$nGL1`
Committee on Payment System [Hong Kong Monetary Authority] B*n_
VBd
支付系统委员会〔香港金融管理局〕 U[6
~ad
a
Committee on Unit Trusts [Securities and Futures Commission] fnK H<
单位信托委员会〔证券及期货事务监察委员会〕 j){0>O.V
Commodities Dealers' Deposit Fund 商品交易商按金基金 tLM/STb6
Commodities Trading Commission 商品交易事务监察委员会 )npvy>C'(
commodity 商品 | v:fP;zc
commodity classification 商品分类法 )zu m.6pT
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 51`*VR]`K
commodity dealer 商品交易商 bM"d$tl$?'
commodity exchange 商品交易所 U[NQ"
Commodity Exchange Compensation Fund 商品交易所赔偿基金 >[4CQK`U
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 wPaMYxO/
commodity flow method 商品流动法;商品流通法 V@\A<q%jTs
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 Qk].^'\
commodity futures contract 商品期货合约 s(y=u >
commodity market 商品市场 #xt-65^
commodity tax 商品税 _ECH(
commodity trading adviser 商品交易顾问 bP7_QYQ6
commodity trading adviser's representative 商品交易顾问代表 2bxW`.fa
commodity trading advisory contract 商品交易顾问合约 9''x'E=|
commodity warrant 商品期权证 K'b #}N\
commodity-based investment 以商品为基础的投资 [k60=$y
common fund 共同基金 \hZye20
common property 分权共有财产 M^0^l9w
common share 普通股 b;"Z`/h
common stock 普通股 x,#?
Commonwealth Bank of Australia 澳洲联邦银行 3($tD*!o
Commonwealth Development Corporation 英联邦发展公司 sDjbvC0
Commonwealth Finance Ministers Conference 英联邦财长会议 (4C_Ft*~j
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 HA~BXxa/
Commonwealth income tax 英联邦入息税 (~]0)J
Commonwealth Preference 英联邦特惠制 |yi#6!}^
communal property 公有财产;公有产业 M~5Ja0N~
communication expenses 通讯费用 "(vm0@8><
Community Preference 欧共体特惠制 3j/~XT
commutation of pension 退休金的折算 a4Y43 n
commuted gratuity 折算酬金 B }
commuted pension gratuity 经折算的退休酬金 ~U1M-<IX
Companies Act [United Kingdom] 《公司法令》〔英国〕 t ]P^6jw'
Companies Handbook 《上市公司手册》 N==Y]Z$G
companies inspector 公司检查员 8-FW'bA
Companies Liquidation Account 公司清盘帐户 Qp~3DUM
Companies Ordinance: Information to be Included in a Rights Issue Prospectus .]ZMxDZ
《公司条例:供股章程须载有的资料》 +}Qq#^:_\
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》 WJii0+8e
Companies Registration Officer 公司注册主任 5XinZ~
Companies Registry 公司注册处 Zn]!*}
Companies Registry Trading Fund 公司注册处营运基金 3W55m@w
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 imZ"4HnPP
Company Formation and Enforcement Division [Companies Registry] oe{,-<yck
公司成立及条例执行部〔公司注册处〕 H+ 7Fw'u
company in which the public are substantially interested 由公众拥有相当权益的公司 sEcg;LFp
company limited by guarantee 担保有限公司 )CG,Udu
company limited by shares 股份有限公司 zj7?2
company register 公司登记册 ~jMfm~
company registration fee 公司注册费 ;oVFcZSA
company with limited liability 有限法律责任的公司 Imz1"+E~
company's memorandum 公司组织章程 Tr"Bz!
company's reserve 公司储备 B\6%.R
comparative advantage 比较优势;比较利益 NkYC( ;g
compensation 补偿金;赔偿 C*Wyw]:r
Compensation Committee [Stock Exchange of Hong Kong Limited] ?d@zTAI
赔偿委员会〔香港联合交易所有限公司〕 4[
=C,5r
compensation from insurance 保险赔偿 b$=c(@]
compensation fund 赔偿基金 |J&=h|-A
compensation fund levy 赔偿基金征费 ApqNV
compensation rate 补偿率 lBNB8c0e"{
Compensation Review Committee 赔偿检讨委员会 }cERCS\t
compensation scheme 赔偿计划 *&$2us0%%
compensation trade 补偿贸易 0;2ApYks
compensation value 补偿值 5 8gkE94
compensatory payment 补偿付款 QI6=[
competition and pricing strategy 竞争与定价策略 c>L#(D\\
competitive edge 竞争优势 }/}eZCaG
competitive price 具竞争力的价格 'rSJ9Mw"x
competitive tender 竞争性投标 Fqg*H1I[
Compliance Committee [Stock Exchange of Hong Kong Limited] m4RiF
监察委员会〔香港联合交易所有限公司〕 G!g];7PG(
component of expenditure 开支组成部分 {i/7Nx
Composite Consumer Price Index 综合消费物价指数 {{ +8oRzY
composite index 综合指数 Z>J3DH
composite rating 综合评级 .pPtBqp
composite return form 综合报税表 iKA qM{(
Composite Securities and Futures Bill 《证券及期货综合条例草案》 e+Sq&H!@
composite tax return 综合报税表 $im6v
composition 组合成分;债务重整协议 3'6by!N,d
composition of earnings 收益组合成分 VMJK9|JC[
compound increase 复合增加率;复合增长率 |!uC [=
compound interest 复利 2R~[B]2"r
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 R|R3Ob.e
comprador note 买办票据 $c7Utms
comprador order 买办付款令票 >W^)1E,Qh
comprehensive income tax 综合所得税 bipA{VU
comptroller 审计主任 =7Sw29u<
compulsory liquidation 强制清盘 "rR$2`v"
compulsory winding-up 强制清盘 u^+
(5|
computation 计算;计算表 #-K,,"
computational procedure 计算方法 !b'!7p
computer audit programme 电脑审计程序;电脑核数程序 o;'-^ LJ
concentrated position 集中持仓量 )KcY<K
concentration risk 资金集中风险;集中融资风险 'Jl3%axR
concept stock 概念股 9 N9Q#o$!.
concession 特许权;宽减措施;优惠 :[bpMP<bz;
concession contract 特许经营权合约 (zIF2qY
concessionary rate 优惠率 JeU1r-i
concordat 协定;契约;国际监管条约 'Ad |*~
condition 条件 i
z
dJ,8
conditional endorsement 附有条件的背书 f(.t0{Etq
conditional offer 有条件要约 "In$|A\?E
conditional sale agreement 有条件售卖协议 #An_RU6h
conditions of tender 投标章程 vz`r
!xj)
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》 rwY{QBSf
conduct of business standard 业务操守准则 Y$nI9
Confidentiality Understandings 保密谅解文件 fx= %e
confirmation letter 确认书 G33'Cgo:,
confirmation of mail transfer 信汇证明书 9~yp=JOV@
Confirmation of Payment 已缴税证明书 y+P$}Nru
confirmed letter of credit 保兑信用证 + wF5(
confirming bank 保兑银行 i2n66d
confiscation order 没收令 Zksow} %
connected transaction 关连交易 HOlMj!.
consensus capitalism 共识资本主义 f4&k48Ds
conservative investor 保守投资者 77~l~EX
consideration 代价;对价;约因 d6{0[T^L
consideration issue [listing method] 代价发行〔上市方式〕 QS2~}{v
consideration other than cash 现金以外的代价 & 6~AY:0r
consignee 收货人;代售人 8 qwOZ
d
consignment 托运;寄售 ,=y8[(h
consignor 付货人;托运人;寄售人 ]M/*Beh
consolidated account 综合帐目 8M7pc{
consolidated account expenditure 综合帐目开支 6x"|,,&MD0
consolidated balance sheet 综合资产负债表 }d 16xp
consolidated cash deficit 综合现金赤字 7.7Z|lJ
consolidated cash surplus 综合现金盈余 5MS5 Q]/
consolidated enterprises sectorial index 综合企业分类指数 rI4N3d;C
consolidated net earnings 综合净收益;综合净盈利 meR5E?Fm
consolidated net profit 综合净利润;综合纯利 ~:):.5o
consolidated policy 综合保单 r+;AE N48
consolidated price 综合价格 99&PY[f:{
consolidated profit and loss account 综合损益帐;综合损益表 $/;<~Pzi
consolidated public sector expenditure 公营部门综合开支
CO.e.:h
consolidated revenue account 综合收入帐 {b90c'8?a
consolidated shareholders' fund 综合股东资金 6Z68n
consolidation of shares 股份合并 Z*lZl8(`
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 dJUI.!hv;
consortium company 财团公司 @BS7Gyw
consortium loan 银团贷款 _dynqF8*
constant dollar figure 固定币值 4dUr8]BkG
constant market price 固定市价 {^SHIL
constant price 固定价格 #;Z+X)
constant price series 固定物价计算数列 r`!S*zK
constant rate 固定比率 4@* `V
constituent stock 成分股 zqAp7:
constitution 章程;组织章程 $Y_v X
2
construction output 建造产出量 J)a^3>
constructive trust 法律构定信托 =1h> N/VJ
consultant accountant 顾问会计师 &g\?znF]H
consultant's fee 顾问费 (X}Q'm$n\h
Consultation Paper on Proposed Regulation on Share Margin Financing :H`Z.>K
《监管股票按贷财务的建议谘询文件》 50^T\u
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability lO dwH"
《有关联交所检讨董事资格的程序的谘询文件》 /d]{ #,k
consumer behaviour 消费者行为 t/0h)mL}
Consumer Council 消费者委员会 ] !:0^|
consumer credit financing operation 消费者信贷业务 ">NPp\t>/Z
consumer demand 消费者需求 L4H5#?'
consumer durables 耐用消费品 {_1zIt|
consumer expenditure 消费开支 WbDD9ZS
consumer goods 消费品 PvB-Cqc
consumer market 消费市场 SoJ'y6
consumer price 消费物价 LwS>jNJx
Consumer Price Index [CPI] 消费物价指数 {1]/ok2k5
Consumer Price Index (A) 甲类消费物价指数 C4/p5J
Consumer Price Index (B) 乙类消费物价指数 %<Te&6NU'
Consumer Price Index Classification System 消费物价指数分类法 0w<qj T^U
Consumer Price Index Report 《消费物价指数月报》 l/o
4bkV
Consumer Price Index series 消费物价指数系列 e-/+e64Q@
consumer price inflation 消费物价上涨 ;,F:.<P
Consumer Representative Action Fund 消费者集体诉讼基金 @$%[D`Wa<
consumer sentiment 消费意欲 EHY}gG)
consumer spending 消费开支;消费支出 f+j-M|A
consumption expenditure 消费开支 #ZvDf5A
consumption pattern 消费模式 k>dzeH
consumption product 消费产品 b<?A
consumption tax 消费税 &Eqa y'
contango 交易延期费;延期交割费;期货溢价 0R[onPU_vZ
contingencies warrant 紧急拨款令;应急支款授权书 sFWH*kdP?
contingency 应急费用;意外开支准备金 v^QUYsar
contingency allowance 应急准备金 Zfub+A
contingency sum 应急费用;意外开支准备金 1>e%(k2w%
contingent assets 或有资产 -Rz%<`
contingent debt 或有债权;待确定债务 #Mmr{4m
contingent interest 待确定的权益 NA9N#;
contingent liabilities 或有负债 )+xHv
contingent profit 或有利润 q'~F6$kv5
contingent right 或有的权利 S6pvbaMZ
continue to hold a deposit 继续持有存款 [_SV$Jz
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 FR9*WI
continuing rent 连续租金 '}eA2Q>BV
continuing trustee 留任受托人 Q( \2(x\
continuous licensing system 长期持牌制度 &H<n76G
Continuous Net Settlement System [CNS System] 持续净额交收系统 FeAMt
contra account 对销帐户 lf%Ju$H
contra flow 资金回流 Z>+Tzvfud
contra item 对销项目 y%^TZ[S
contra transfer 对销转拨 bEc @"^)
contract 合约 7o5~J)qIC
contract for difference 差价合约 q"sD>Yh&
contract for service 服务合约 )RE~=*?d
contract for settlement 平仓合约 K$(LiP
contract note 成交单据 -32?]LN}
contract of copartnery 合伙合约 z3X:.%
contract of indemnity 弥偿合约 FY6!)/P0I7
contract of insurance 保险合约 mfpL?N
contract of reinsurance 再保险合约 (fJ.o-LQ
contract price 合约价格 F;@A2WD
contracting party 订约人;立约人;缔约国 :VEy\ R>W
contractual agreement 合约协议 =$t
contractual commitment 合约承担 f-b#F2I
contractual joint venture 合约式联营企业 2%F!aeX
contractual mutual fund 合约互惠基金 wX!>&Gc.
contractual right 合约权利 FaUc"J
contractual savings fund 合约储蓄基金 HD&Ag
contributed surplus 实缴资本盈余 uk)6%
contribution 出资;供款;捐款;分担款项 AECaX4h+_
contribution account 供款帐户 auKGm:
contribution to gross domestic product 在本地生产总值中所占比率 *f4BD||
contribution to investment 出资额 g9$P J:
contribution to pension fund 退休金供款 f/Q7WXl0
contributor 供款人;出资人;捐助人 +,BJ4``*k
contributory 分担人 `aw5"ns^V
contributory scheme 供款计划 sF=8E8qa
contrived cessation of business 有预谋的停业 KKLW-V\6K
control 控制权;控制;管制 c6 tB9b
control of a company 公司的控制权;公司控股权 x\m?* 5p
control of business 业务的控制权 yA#-}Y|]b
controlled company 受控制公司 l~v
BA$,
controller 控制人;控权人;会计长 O%n =n3
controller of an authorized institution 认可机构控权人 %ut7T!Jp
controlling company 控股公司 ~wdKO7fs
controlling interest 控制权益;控股权益 ==z,vxr
controlling officer 管制人员 cqyrao3;
controlling officer's report 管制人员报告 !U2Wiks
controlling shareholder 控股股东;持有控股权的股东 [,1\>z|&
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》 u(`,7 o "
conventional lending 传统放款;常规放款 WO=,NQOw
conversion 兑换;换算;转换〔证券〕 vKvT7Zxc
conversion factor 换算因数 +UTs2*H/^
conversion of stock 公债的转换 4Nx]*\\
conversion rate 兑换率;换算率;转换价格〔证券〕 %!;6h^@
convertibility 可兑性;兑换性;自由兑换 %bs~%6)
convertibility undertaking 兑换保证 DE^ @b+6
convertible 可兑换;可换股 itg
PG
convertible currency 可兑换货币 JZS#Q\JN
convertible debenture 可转换债权证 a &89K
convertible loan stock 可转换股的债权股额 ]1XJQW@gF
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 =H\ig%%E@
conveyance 转易;转易契;财产转让证书 %O< qw
conveyance of property 财产转让 CAPPOh
conveyance on sale 售卖转易契 oNfNe^/T
conveyancing fee 业权转易费 @4Ox$M
conveyancing scale charges 物业转易收费标准 @6roW\'$
cooling-off period 冷静期 6_w;dnVA
co-owner 共同拥有人;分权共有人 uk(|c-_]~c
co-partner 共同合伙人
oq>8
co-partnership 共同合伙 ?l3PDorR
Copenhagen Stock Exchange 哥本哈根证券交易所 u=5~^ 9
core capital 核心资本 #<\A[Po
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons r^$4]@Wn
《适用于注册人的衍生工具场外交易活动的核心运作和财务风险管理机制》 P}El#y#&
Core Principles for Effective Banking Supervision [Basle Committee] ?oc#$fcQ~
《有效监管银行业的主要原则》〔巴塞尔委员会〕 nDhD"rc
cornering “夹仓”;轧空;囤积居奇 C6 XZZ
corporate borrower 借款公司;借款机构 ua^gG3n0
corporate business 公司企业;公司业务 )^C w
Corporate Communications Department [Stock Exchange of Hong Kong Limited] -Xw i}/OX
企业传讯部〔香港联合交易所有限公司〕 lR9~LNK?
corporate customer 公司客户 T%\f$jh6
corporate dealer 公司交易商 ,/qS1W(
Corporate Finance Division [Securities and Futures Commission] -]?F
企业融资部〔证券及期货事务监察委员会〕 o$=D`B
Corporate Finance (D.T.C.) Limited 协联财务有限公司 ?1f(@
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 7|"gMw/
corporate governance 公司管治 >c~Fgs
corporate income tax 公司所得税 iYyJq;S
corporate investment adviser 公司投资顾问 &mM[q'V
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 <L72nwcK
corporate plan 公司计划 UqP %S$9
corporate practice 执业法团 #hOAG_a,
corporate profits tax 公司利得税 B[]v[q<
corporate savings 公司储蓄 TzCNY@y
corporate service tax 公司服务税 \.R+|`{tf
corporate signature 法团的签名 Y-.pslg
corporation 法团;公司 nEZoF
corporation bond 公司债券 j^g^=uau
corporation stock 公司股证;地方债券〔英国〕 ,pgpu !
corporation tax 公司税 2f8Cs$Opb
correction phase of stock market 股市调整期 5jpb`Axj#
Correctional Services Industries Suspense Account 惩教工业暂记帐 DKjkO5R\
corrective affidavit 修正遗产申报誓章 !1:364
correspondent bank 代理银行 -qPYm?$
Cosmos Finance Limited 宇宙财务有限公司 ~t $zypw
cost 成本;费用;价格 J(\]3 9y
cost centre 成本中心 Felu`@b
cost competitiveness 成本竞争力 gZFtV
cost control 成本控制;成本管理 u_C/Y[ik
cost convention 原值成本法;成本惯例 \9*,[mvC
cost effectiveness 成本效益;经济效益 2xchjU-
cost efficiency 成本效率 6<h?%j(
cost element 成本要素 llf|d'5Nl
cost flow 成本流转 G|Du/XYh
cost input 投入资金 \&&jzU2
cost management information system 成本管理资料系统 O>=D1no*
cost of an asset 资产成本
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cost of borrowing 借贷成本 :\+;5Se+l
cost of capital 资本成本;资金成本 }NQ{S3JW
cost of installation 安装费 i#@3\&{J>
cost of issue 招股费用;发行股份费用 |kHPk)}I]
cost of living 生活费用 8TK&i,
cost of transmitting 传送费用 Yxal%
cost overrun 成本超支 f?iQ0wv)
cost price 成本价格 RtrESwtR
cost price structure 成本价格结构 PKT/U^2X]
cost to the revenue 政府收入的损失;政府减少的收入 ::\7s
cost-benefit analysis 成本效益分析 BPoY32d"_
cost-benefit study 成本效益研究 K%) K$/A
cost-book company 以成本帐原则组成的公司 +%$'(ts
cost-effectiveness analysis 成本效益分析 d$uh.?F5
costing 成本计算;成本计算法 u0;FQr2
costing and pricing policy 成本及定价政策 nyZUf{:
costing exercise 成本计算工作 26YY1T\B)
costing review 成本检讨 %|l^oC+E
cost-of-living allowance 生活津贴 /
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cost-of-living index 生活指数;生活费用指数 <c[+60p"
cost-plus pricing 成本加成定价法 7/"g}
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cost-push inflation 成本推动的通货膨胀 [dje!5Dc(
cost-recovery basis 收回成本的原则 -Mb`I >=
cost-related charges 依成本而定的收费 Mh04O@"
cost-related fee 依成本而定的收费 DK/xHIv8-
co-surety 共同担保人 A9_)}
co-trustee 共同受托人 F[Dhj,C"
cotton futures 期棉 t7rz]EN
Council of SEHK 联交所理事会 [@U2a$k+d
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 :nuMakZZ
counterclaim 反申索 By| y:
counterfoil 联页〔收据〕;存根〔支票〕;票根 OY'490
counter-guarantee 反担保 IK%fX/tDyc
counter-inflationary policy 反通货膨胀政策 :%M[|Fj
countersignature 副署签名;连署签名 J?\z{ ;qa
country debt provisioning 债务国坏帐准备 D8otUDB{
country of beneficial ownership 实益拥有国 1C [j:Ly/
coupon 息票;赠券 A$K>:Tt>
coupon rate 息票利率 S7cxEOfAu
cover 保证金;承保范围;补仓 Ou~|Q&f'
cover note 临时保单 =='~g~
cover short position 补仓;填平空仓 <$WRc\}&g