C: [:hTwBRF
@IXvp3r
calendar year figure 历年数字 j3-^,r
t4
call 催缴通知;认购期权 sYfiC`9SO
call deposit 通知存款;活期存款 **,(>4j
call loan 短期同业拆借;通知贷款 0Z.X;1=
call margin 补仓;追加保证金 MH0xD
call market 短期同业拆放市场 O:%,.??<%
call money 短期同业拆借;活期贷款 U%:K11Kr
call option 认购期权;看涨期权
. r?URC
call price 赎回价格;提前赎回价 e(z'uA{!
call warrant 认购认股权证;回购认股权证 ]QJN` ;b0
callable share 可收回股份;可兑付股份 ydZS^BqG
called up share capital 已催缴股本 iQT$#"m
n
Canadian Dollar [CAD] 加拿大元 n<)gS7
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 Zra P\ ?
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 'DhH:PR
cancellation price 取消费 <MQTOz
oj
cap 上限 ?hFG+`"W
capital 资本;资金 +A;AX.mr
Capital Accord 《资本协定》 su}n3NsJ
capital account 资本帐;非经常帐 @cS(Bb!(M
capital account commitment balance 资本帐承担额结余 >;sz(F3)
Capital Adequacy Directive [CAD] 《资本充足指引》 HV?Q{XK.b
capital adequacy ratio [CAR] 资本充足比率 <rKfL`8p
capital allowance 资本免税额 FjU
-t/
capital alteration 资本变更 a>o]garB+
capital and liabilities ratio 资本负债比率 WC7ltw2
capital and liquidity requirement 资本与流动资金的规定 ML!>tCT
capital appreciation 资本增值 6)]zt
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 t/vw%|AS
capital assets 资本资产 %ij,xN
capital at risk 风险资本 sZDxTP+
capital base 资本基础;资金基础 VF bso3q<j
capital charges 资本支出;资本费用 2(i@\dZCb<
capital commitment 资本承担 h,fC-+H5
capital contribution certificate 出资证明书 (teK0s;t5k
capital convergence 划一资本充足比率 mS9ITe
M
capital cost 资本成本;建设成本;建设费用 Z,"f2UJ
capital cover 资本保证 #dj,=^1_14
capital deficit 资本亏绌;资本赤字 d69synEw>k
capital divided into shares 资本分成股份 z+5%.^Re
capital element 资本因素;资本部分 GbwqrH+
capital equipment 资本设备 PAy/"R9DT-
capital expenditure 资本开支;非经常开支 Dk^T_7{
capital expenses 资本费用 }8LTYn
capital financing 筹集资本;以非经常收入支付非经常开支的结算 gucgNpX
capital flow 资金流量 KsDovy<
capital formation 资本形成;集资 y5/LH~&Ov
capital formation figure 资本组合数字 Hp(wR'(g&
capital fund 资本基金 ">M:6\B
capital gain 资本增益;资本增值 &&>Tfzh
capital gains tax 资本增值税 -)%gMD~z1
capital goods 资本财货;资本货物 x4N*P
capital grant 非经常补助金;非经常拨款;建设补助金 =J GL~t?
capital grant cycle 建设补助金周期 @c-| Sl
capital injection 注入资本;注资 0F-%C>&g
capital input 投入资本 EEp~\^-
capital intensity 资本密集度 ra|Ku!
capital intensive 资本密集 3+WmM4|
capital investment 资本投资 dr gCr:Gf
Capital Investment Fund 资本投资基金 C@P*:L_
capital loss 资本损失 e6i m_ Tk
capital maintenance 资本保值;资本保留 2]V&]s8Wi=
capital market 资本市场;资金市场 ,Zva^5
capital market instrument 资本市场票据 O$(#gB'B
capital money 资本款项
QB<~+dW
capital money subject to a trust 信托财产资本 M\D25=(
capital movement 资本流动 x>GxyVE
capital nature 资本性质 0x2[*pJ|IW
capital outlay 资本支出 iOdk)
capital portion 资本部分 "KKw\i
capital profit 资本利润 O"ebrv
capital project 基本工程项目;非经常开支项目 >|rU*+I`
capital receipt 资本收入 V'8Rz#Gc5
capital redemption 资本赎回 }G ^nK m
capital redemption business 资本赎回业务 *cy!PF&
capital redemption contract 资本赎回合约 1a
t Q9
capital redemption reserve 资本赎回储备 Zq"
capital reduction 资本减缩;减资 &Vy.)0
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] ~F.kgX
股本削减计划〔香港联合交易所有限公司〕 ZkqZO#nq
C
capital repayment 偿还资本 Zv5vYe9Ow
capital reserve 资本储备;后备资本 XR+
capital revenue 资本收益;非经常收入 zrL +:/t
capital spending 资本开支;资本支出;非经常开支 q^eLbivVE
capital stock 股本 nC5]IYL|
capital stock subscription 认缴股本;认购股本 VLcwBdo
capital subsidy 建设津贴;基本建设津贴 ,DD}o
capital subvention 非经常资助金 m9mkZ:r(kV
capital sum 资本额 4XgzNwm
capital tax 资本税 f/vsf&^O
capital transfer tax 资本转移税 .c]@xoC
capital turnover 资本周转率 I\<)9`O
capital value 资本价值 $6~t|[7:%Y
capital works project 基本工程项目 P{2j31u`
Capital Works Reserve Fund 基本工程储备基金 hiw>Q7W
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 |lMc6C
capitalization 资本化;资本总额 B4eV $~<
capitalization of interest 利息化作本金 PB;j4
capitalized interest 化作本金的利息 =h\uC).t&
capitalized loan 转作资本的贷款 X@\ 9}*9
capitalized value 资本还原值;资本化价值 ?>DwNz^.!
capitation grant 按人计算的补助金 <N8z<o4rku
captive insurance business 专属自保保险业务 F13vc~$Ky
car insurance 汽车保险 ?D+H2[n\a
Caribbean Development Bank 加勒比开发银行 _BI[F
m
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] }=fls=c/0
意大利嘉利堡银行 $ qTv2)W1{
cartel 同业联盟;卡特尔 !,O Y{='
cartelized rates system 联营式利率制度 ]Q -.Y-J/O
cash 现金;现款 z,g\7F[
cash accounting system 现金会计制度 ttY[\D&ZS
cash acquisition 以现金投资所得的资产 &HtG&RvQf
cash allowance 现金津贴 /pL'G`
cash assets 现金资产 w3FEX$`_
cash at bank 银行现金;银行存款 vu~7Z;y(<j
cash balance 现金结余 S{nBQB<
cash basis 现金收付制;收付实现制 T:3}W0s,
cash basis accounting 现金收付制会计;收付实现制会计 ;{1 ws
cash bonus 现金红利 :KI0j%>2y
cash book 现金出纳帐;现金簿 h$#|s/
cash client 现金客户 (s,u9vj=>L
cash commission rebate 现金回佣 $msf~M*
cash compensation 现金补偿 br')%f}m
cash contribution 现金承担额;现金分担额 rih@(;)1
cash cost 直接费用;现金成本 ?nwg.&P
cash coupon 现金礼券 qT^0
%O:
cash credit 现金信贷 "4L_BJZ
cash deficit 现金赤字 4U*CfdZZ
cash deposit and withdrawal 现金收支 ) ):w`^6
cash disbursement journal 现金支出日记簿 ({mlA`d]
cash disbursement slip 现金支出传票;现金支出单 NY/-9W5T4
cash flow 现金流量;银根 NBD1k;
cash flow lending 流动现金放款;无抵押融资 p7Z/%~0v:
cash flow statement 现金流量表;现金流动表 5zPn-1uW
cash flow surplus 现金流量盈余 Q6r7UM
cash in hand 库存现金;手头现金 >/'/^h
cash in till 备用现金 ]3d5kf
cash in transit 运送中现金;在运现金 iCy$
rC
cash input 投入现金 gp-rTdN
cash input figure 现金投入数字 }1|FES
cash limit 现金支出限额;现金限额 W#foVAi .
cash margin 现金保证金 QPX3a8w*
cash market 现货市场;现金交易市场 2XrYm"6w
cash offer 现金要约;现金补偿额 m0N{%Mf-
cash payment 现金付款;现金支付 a"8H(HAlNn
cash position 现金头寸 *0z'!m12
cash price 现金价格 Ebp=du
cash receipts journal 现金收入日记簿 DpIk$X
cash receiving slip 现金收入传票;现金收入单 a6'T]DW0W
cash settlement 现金结算 vk<4P;A(G
cash surplus 现金盈余 cHon' tS
cash with order 订货付现;凭票即付 6|Xm8,]yRw
cashier's order 银行本票 }'4aW_ta
cashier's order outstanding 未承兑的银行本票 .q'{3
cash-limited subhead 有现金支出限额的分目 WfYC`e7q
cash-sweep 现金彩票活动 )D"2Q:
casual client “散客”;“散户” v[~Q
CCASS Depository 中央结算系统证券存管处 ?I7%ueFY
CCIC Finance Limited 中芝兴业财务有限公司 B<jVo%og
cedant 分出者 ~8Ez K_c
ceding company 分出公司 o)M<^b3KO
ceding insurer 分出保险人 Wb;D9Z
ceiling 上限 =QhK|C!$A
ceiling price 最高限价 vAzSpiv-
central bank 中央银行 (/C
8\}Ox
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 AQ)J|i
central banking 中央银行业务 #0c;2}D
central banking function 中央银行职能 lI;ACF^
Central Clearing and Custodian System 中央结算及托管系统 zd3^k<
Central Clearing and Depository System 中央结算及存管系统 <+:
PTG/('
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 Xj$'i/=-+c
central clearing house 中央结算所 R_Uy.0=4
central clearing system 中央结算制度;集体交收系统 Sz>Lbs
central custody system 中央托管系统 Hli22~7T:
central depository 中央存管处 tHFBLM
central depository system 中央证券存管制度 L/)Q1Mm
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 {YEGy
central rate 中央汇率;中心汇率 \Z_29L w=
Central Registration Hong Kong Limited 香港中央证券登记有限公司 3ZhuC".c
Central Tender Board 中央投标委员会 I~ e,']
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 B>%;"OMp
centralized budgetary and payments system 集中预算及支付制度 sfs2ki H
centred 12-month moving average 十二个月定位移动平均数 ^=y%s
certificate of approval 批准证明书 Y``]66\Fp
certificate of beneficial entitlement to property 资产权益证书 T]2=
certificate of compliance 合格证明书;合约完成证明书 VVk8z6W
certificate of deposit [CD] 存款证 {`V ^V_
certificate of exemption from estate duty 豁免遗产税证明书 |D1TSv}rZD
certificate of incorporation 公司注册证书;法团注册证书 l a>H&
certificate of incorporation of registered trustees 注册受托人法团证书 9
OZXs2~x
certificate of indebtedness [CI] 负债证明书 Rg 5kFeS
certificate of insurance 保险证书 #pk
certificate of interest 权益证明书;息票 @k\npFKQm
certificate of means 资产证明书 U&gI_z[
certificate of participation 参与证明书 d8&T62Dnd4
certificate of payment of profits tax 缴付利得税证明书 j5G=ZI86y
certificate of preference 特惠税证 ZC3;QKw>
certificate of rateable value 应课差饷租值证明书 !_>o2
certificate of registration 登记证书;注册证明书 MGH2z:
certificate of satisfaction 清偿证明书 ilwI qj
certificate of transfer 转让证明书 unt{RVR%
certificate to bearer 不记名证明书 P9q ZjBS
certification 核证 =a(]@8$!1
certification fee 核证费 SEIJ+u9XsA
certified cheque 经银行证明可兑现的支票 yw*|
H T
certified public accountant [CPA] 执业会计师 Y/y`c-VO
certified statement 经证明的报表 z|O3pQn~
cessation of business 停业 j{Sbf04
cession 分保 CwwZ~2
C.F. Finance Company Limited 浙一财务有限公司 Z=s.`?Z
chance 机会;中彩机会 ]r>m{"~E
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 I.kuYD62
change of domicile 迁册 Cps'l
change to estimates 修订预算 f'OcW*t
change to the approved estimates of expenditure 核准开支预算的变动 ov,[F<GT
charge 费用;押记;抵押 &)!4rABn
charge number 税单号码 _J>!K'Dz
charge on assets 资产的征税 .Xk#Cwm'
charge upon general revenue 从政府一般收入中拨款支付 a$$aM2.2
chargeable 可予征收;应课税的 Dmr3r[
chargeable agreement for sale 可予征收印花税的买卖协议 '?d5L+9
chargeable income 应课税入息 H Yw7*
chargeable normal trading receipt 应课税的一般营业收入 ;jFUtG
chargeable profit 应课税利润 d t^Hd]+^\
chargeable to tax 应课税 MC%!>,tC
charged to... 记入……帐目 *`V r P
chargee 承押记人 R[}fr36>/
charge-holder 受押人 <STE~ZmO
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 4f'!,Q ;
charging order 押记令 ,Gy2$mglB
chargor's right 押记人的权利 c6tH'oV
charitable donation 慈善捐款 K/z2.Npn
charitable trust 慈善信托 8JU{]Z!G<;
charity property 慈善财产 [vOk=
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 $~NB
.SY
charter 章程;特许权 r;GAQH}j_
charter of incorporation 成立章程 #&ayWef
chartered accountant 特许会计师 pV/5w<_x?
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 op61-:q/
Chartered Institute of Public Finance and Accountancy [United Kingdom] 6yd?xeD
特许公共财政及会计学会〔英国〕 vPD%5AJN
charterer 承租人 ow*^z78M{
Chase Manhattan Asia Limited 美国大通亚洲有限公司
>)VWXv0
Chase Manhattan Bank 美国大通银行 CQH^VTQ
chattels 实产 -lb%X3`
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 H6<3'P
Che Hsing Finance Company Limited 浙兴财务有限公司 u^( s0q
check-and-balance system 制约平衡制度 WP
!u3\91
Chekiang First Bank Limited 浙江第一银行 Bs^p!4=
cheque 支票 ICzcV };$
Chiao Yue Finance Company Limited 侨裕财务有限公司 UVgDm&FF
Chiba Bank, Ltd. 千叶银行 S0?e/VWy
Chicago Board of Options Exchange 芝加哥期权交易所 \ \g Aa-}:
Chicago Board of Trade 芝加哥交易所 -d^c!Iu|
Chicago Mercantile Exchange 芝加哥商品交易所 p$a+?5'Q
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 >f(M5v(D\
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 q>[}JtXK
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 (Ji=fh+
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 SyIi*dH
child allowance 子女免税额 Nh1,
w
China & South Sea Bank Limited 中南银行 *kt%.wPJ
China Affairs Committee [Hong Kong Futures Exchange Limited] fr8hT(,s)
中国事务委员会〔香港期货交易所有限公司〕 T*92 o:^
China concept stock 中国概念股 ;I~UQgE6H
China Construction Bank 中国建设银行 &_,.*tha
China Development Division [Stock Exchange of Hong Kong Limited] Cw h[R
中国发展科〔香港联合交易所有限公司〕 U9"Ij}
China Economic News 《中国经济新闻》 <%S[6*6U
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 o^Qy71Uj
China State Bank Limited 国华商业银行 '25zb+-
Chinatrust Commercial Bank, Limited 中国信托商业银行 <=@6UPsn2
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 Xw&vi\*m
Chinese Bankers Club, Hong Kong 香港银行华员会 QsyM[; \j:
Chinese Banks' Association 香港华商银行公会 m.c2y6<=
Chinese Gold and Silver Exchange Society 金银业贸易场 R_b)2FU1y
Chinese New Year bonus 年奖;年终花红 ZV$!dHW/
chit fund 银会 tD> qHR
Chiyu Banking Corporation Limited 集友银行有限公司 6o~g3{Ow
Chiyu Finance Company Limited 集友财务有限公司 U,Th-oU
Cho Hung Finance Limited 朝兴金融有限公司 sn8r`59C
choses in action 无形动产;据法权产 C5=m~
chronological book 序时帐簿 i7\MVI8
Chubu Securities Finance Company 中部证券金融公司 Og?P5&C"9D
Chung Khiaw Bank Limited 崇侨银行 fnK H<
Chung Nan Finance Company Limited 中南财务有限公司 oWBjPsQ
Chuo Trust & Banking Co., Ltd. 中央信托银行 0r]-Ltvl?}
Chuo Trust Asia Limited 中央信托亚洲有限公司 0[Z wtfL1
Citibank, N.A. 万国宝通银行 U\dLq&=V
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 Z._%T$8aJv
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 `/9&o;qM
Citicorp International Limited 万国宝通国际有限公司 Wo6C0Z3g}
civil debt 民事债项 +HoCG;C{
Civil Service Pension Reserve Fund 公务员退休金储备基金 bM"d$tl$?'
claim 申索;索偿;债权 L<p.2[3
claim equalization fund 申索平衡基金 a<P?4tbF
claim for refund of property tax 申请发还物业税 DS0:^TLI
claim of debt 债权申索 QPKY9.Rvv
claim on bank 对银行的债权 vxXrVPU3
claim to dividend 摊还债款申索 ltOsl-OpR
claimant 申索人;索偿人 2cko
GafG{
claims statistics 申索统计数字 r_pZK(G%
class of insurance business 保险业务类别 Os1=V
class of property 财产类别 J['i
claw-back 递减率 fn Pej?f:
clearance cost 清拆成本 FH7l6b,^
clearing 结算;票据交换;清算 x,#?
clearing account 结算帐户 `9nk{!X\
clearing and settlement system 结算和交收系统 <UbLds{+Uo
clearing balance 结算差额 d#:7V%]dp
clearing bank 结算银行 W&e}*
clearing cheque 交换支票 j0A9;AP;;C
clearing house 结算所;票据交换所 I04c7cDp
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 L^??*XEUJ
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 ~U1M-<IX
clearing member 结算会员 =|IY[2^
Clearing Members' Fund 结算会员基金 0t -=*7w%
clearing participant 结算参与者 (gb
vInZ
clearing rebate 结算费用的回佣 5KL??ao-
Clearing Rules [SEHK Options Clearing House Limited] :F
pt>g
《结算规则》〔联交所期权结算所有限公司〕 ]".SW5b_
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 2I0Zr;\f
Clerk to the Board of Review 税务上诉委员会书记 r^;1Sm
client 客户;委托人;当事人 } /aqh ;W
client agreement 客户协议 Kk 6i
client confidentiality 客户保密的责任 uex([;y
client money 客户款项 .CEl{fofj
client statement 客户结单 k.W1bF9n6
clients fund 客户资金 II{"6YI>
close 结算;收市;收盘 xkfW^r
close a position 平仓;轧平头寸 Rz=wInFs
close company 股份不公开的公司 ilkN3J
close higher 收市时价位较高 ^) 5*?8#
close lower 收市时价位较低 dd!Q[]$ }
close mixed 收市时荣辱互见 LmjGU[L,@
close of exchange 交易所停市 $mut v=IO
close of financial year 财政年度终结 \Z$MH`_nu
close out 平仓 Z6_fI
close out a long position 平长仓 }PxPJ$o
close out a short position 平空仓 HD;l1W)
close steady 收市时价格稳定 6:AZZF1
close the gap 弥补差距 @P6*4W
closed position 平仓 RpU.v
`
closed-end investment corporation 股份固定的投资公司 l vfplA
close-out price 抛售价格 f<*-;
closing account 决算帐户 xGt>X77
closing balance 期终结余;收市结余 Q =4~uz|
closing price 收市价;收盘价 Aw=GvCo<
closing quotation 收市价;收市行情 6}?5Oy_XF2
closing rate 收市汇价;收盘汇率 BH2JH>'X
closing transaction 平仓交易 Sj@VOW
clothing levy 成衣税 Sv[$.^mb
club deposit 零存整付存款 S=g E'"LT
Code of Aid 《资助则例》 }/}eZCaG
Code of Banking Practice 《银行营运守则》 y:,m(P
Code of Best Practice [Stock Exchange of Hong Kong Limited]
u'qc=5
《最佳应用守则》〔香港联合交易所有限公司〕 !_+ok$"d
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕;《操守准则》〔香港期货交易所有限公司〕 `WlQ<QEi
Code of Conduct for Persons Registered with the Securities and Futures Commission {i/7Nx
《证券及期货事务监察委员会注册人操守准则》 tJ Mm
code of practice 实务守则;经营守则;执业守则 }W5~89"
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 I$JyAj
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 _E4_k%8y
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 ;6{{hc4
Code on Pooled Retirement Funds 《集资退休基金守则》 s1
(UOd7}
Code on Share Repurchases [Share Repurchase Code] D@`"99z
《公司购回本身股份守则》〔《股份购回守则》〕 t^8|t(Lq
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 "hLmwz|a
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 ~otV'= /my
co-debtor 共同债务人 `2@f=$B
co-financing scheme 共同融资计划 c[;=7-+
cognizance 证明令 o~ReeZ7)Zg
coin 硬币 o3a%u(
coin replacement programme 硬币取缔计划 M`QK{$1p
coin set 套装硬币 ?xb2jZ/0X
coinage 硬币 tW"s^r=95
Coinage Security Fund 硬币发行基金 $fQ'q3
cold call 主动与准客户接触 =7Sw29u<
collapse in prices 价格下泻;价格下挫;价格暴跌 k;pU8y6Y
collateral 抵押品 !c=EB`<*
collateral bond 担保债券 ]`TX%Qni
collateral loan 抵押贷款 o5< w2(
collateral security 附属抵押品 8QN/D\uq
collection 征收;收取 i?|b:lcV
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 G'WbXX
collection of betting duty 收取博彩税 m";?B1%x
Collection Office [Inland Revenue Department] 收税处〔税务局〕 Zr$D\(hX
collective consumption 集体消费 06>+loBG
Collector 收税主任 PvVn}i
Collector of Rates 差饷征收官 XseP[
Collector of Stamp Revenue 印花税署署长 [A#>G4a<
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 Zl{DqC^
combined surplus 合并盈余 apv"s+
combined visible and invisible trade account 有形及无形贸易合并帐目 E
rnGX#@v
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 4|xQQv
commemoration coin 具纪念性的硬币 f(.t0{Etq
commencement of winding-up 清盘开始 \vp^[,SI
commerce and industry sub-index 工商分类指数 dyuT-.2
commercial activity 商业活动 7*g'4p-
commercial bank 商业银行 9RJFj?^"
Commercial Bank Act of Norway 《挪威商业银行法》 vKTCS
Commercial Banks Law 《商业银行法》 d?>pcT)G_
commercial borrowing 商业借款 !sav~dB)
Commercial Code of Japan 《日本商法》 1L<X+,]@
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 G33'Cgo:,
commercial invoice 商业发票 yr34&M(a
commercial letter of credit 商业信用证 xQ\S!py-
commercial loan 商业贷款;商业放款 s -),Pv|
commercial paper 商业票据 I_On0@%T5b
commercial paper market 商业票据市场 bh UghHT
commercial registry 商业登记处 ;#S4$wISw`
commercial return 商业回报 !E9A=u{
commercial sale 商业销售 -SKcS#IF
commercialization 商品化 -|`E'b81
commercially viable 具商业利益;有利可图 f4&k48Ds
Commerzbank AG 西德商业银行 },vVc/
commission 佣金;委员会 P*9L3R*=N
Commission des Operations de Bourse of France 法国证券事务监察委员会 #4ii!ev
commission house 佣金行;代办行 QS2~}{v
commission payable 须付的佣金 x*0mmlCb
commission rebate 佣金回扣 BnIZ+fg=
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 +V/m V7FK
Commissioner of Banking 银行监理专员〔银监专员〕 }BLT2]y0
Commissioner of Estate Duty 遗产税署署长 'kk
B>g7B
Commissioner of Inland Revenue 税务局局长 jjJ l\Vn
Commissioner of Insurance 保险业监理专员 b"&1l2\ A
Commissioner of Rating and Valuation 差饷物业估价署署长 7K &j
commitment 承担;已承担的开支;承担额;承担项目 W0KSLxM
commitment fee 承诺费 E?F?)!%
Committee of the Hong Kong Association of Banks 香港银行公会委员会 T``~YoIdz
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 -mqTlXM
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 Nj;G%KAP
Committee on Payment System [Hong Kong Monetary Authority] k"J=CDP\
支付系统委员会〔香港金融管理局〕 )*_n/^m
Committee on Unit Trusts [Securities and Futures Commission] h"ko4b3^'@
单位信托委员会〔证券及期货事务监察委员会〕 #{|F2AM
Commodities Dealers' Deposit Fund 商品交易商按金基金
CO.e.:h
Commodities Trading Commission 商品交易事务监察委员会 F+::UWKA
commodity 商品 r_e]sOCb
commodity classification 商品分类法 F=8gtk|U
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 +@#k<.yqn
commodity dealer 商品交易商 L_ 2R3w
commodity exchange 商品交易所 ~VaO,8&+L
Commodity Exchange Compensation Fund 商品交易所赔偿基金 i T&Y9
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 C_
(s
commodity flow method 商品流动法;商品流通法 N1jJ(}{3
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 7wwlZ;w
commodity futures contract 商品期货合约 !-Md+I_
commodity market 商品市场 n<66 7
<
commodity tax 商品税 =1h> N/VJ
commodity trading adviser 商品交易顾问 6yPh0n
commodity trading adviser's representative 商品交易顾问代表 e?eX9yA7F
commodity trading advisory contract 商品交易顾问合约 j#JE4(&
commodity warrant 商品期权证 \z)` pno
commodity-based investment 以商品为基础的投资 ~h6aTN
common fund 共同基金 $sBje*;
common property 分权共有财产 yZ57uz
common share 普通股 lO5*n|Ic,
common stock 普通股 Q>[GD(8k
Commonwealth Bank of Australia 澳洲联邦银行 %2`geN<
Commonwealth Development Corporation 英联邦发展公司 wNhtw'E8
Commonwealth Finance Ministers Conference 英联邦财长会议 zHW}A
`Rz
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 8cv [|`<
Commonwealth income tax 英联邦入息税 a0[Mx 4
Commonwealth Preference 英联邦特惠制 %!QY:[
communal property 公有财产;公有产业 ;+iw?"
communication expenses 通讯费用 ;mLbgiqQ J
Community Preference 欧共体特惠制 +5IC-=ZB
commutation of pension 退休金的折算 _!C'oG6s?
commuted gratuity 折算酬金 #\r5Q>
commuted pension gratuity 经折算的退休酬金 XoqmT/P
Companies Act [United Kingdom] 《公司法令》〔英国〕 ?^W`7H F%0
Companies Handbook 《上市公司手册》 u!K5jqP
companies inspector 公司检查员 =K\.YKT
Companies Liquidation Account 公司清盘帐户 0I
\l_St@
Companies Ordinance: Information to be Included in a Rights Issue Prospectus jbK<"T5
《公司条例:供股章程须载有的资料》 o5|P5h
Companies Ordinance: Information to be Included in Prospectuses Regarding the Valuation of Land and Buildings 《公司条例:招股章程须载列有关土地或建筑物的评估的资料》 Zi~-m]9U
Companies Registration Officer 公司注册主任 /6a617?9J
Companies Registry 公司注册处 @F%_{6h
Companies Registry Trading Fund 公司注册处营运基金 {[Vkht}
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 <zE~N~;
Company Formation and Enforcement Division [Companies Registry] C'Z6l^{>
公司成立及条例执行部〔公司注册处〕 X6lUFko
company in which the public are substantially interested 由公众拥有相当权益的公司 T|FF&|Pk
company limited by guarantee 担保有限公司 E]IPag8C
company limited by shares 股份有限公司 CPS1b
company register 公司登记册 t+`>zux5(T
company registration fee 公司注册费 @2Ca]2,4
company with limited liability 有限法律责任的公司 ]^
"BLbDZ@
company's memorandum 公司组织章程 -Rz%<`
company's reserve 公司储备 biw2f~V
comparative advantage 比较优势;比较利益 Oe:_B/l
compensation 补偿金;赔偿 f))'8
Compensation Committee [Stock Exchange of Hong Kong Limited] Zo(p6rku
赔偿委员会〔香港联合交易所有限公司〕 Q( \2(x\
compensation from insurance 保险赔偿 _ZU.;0
compensation fund 赔偿基金 lf%Ju$H
compensation fund levy 赔偿基金征费 ]v{TSP^/
compensation rate 补偿率 +`H{
Compensation Review Committee 赔偿检讨委员会 /WX
0}mWu
compensation scheme 赔偿计划 <.qhW^>X
compensation trade 补偿贸易 BPkqC >w
compensation value 补偿值 #>/stU-
compensatory payment 补偿付款 3om4q2R
competition and pricing strategy 竞争与定价策略 w`;>+_ E7
competitive edge 竞争优势 Jg\1(ix
competitive price 具竞争力的价格
c!})%{U
competitive tender 竞争性投标 #O2e[ E-
Compliance Committee [Stock Exchange of Hong Kong Limited] !-gjA@Pk
监察委员会〔香港联合交易所有限公司〕 3A5:D#
component of expenditure 开支组成部分 Cvf^3~q
Composite Consumer Price Index 综合消费物价指数 z'+k]N9Q^
composite index 综合指数 eED@Z/~6
composite rating 综合评级 !c 3li .
composite return form 综合报税表 ELWm>'Q#9
Composite Securities and Futures Bill 《证券及期货综合条例草案》 t9yjfyk9W
composite tax return 综合报税表 iAAlld1
composition 组合成分;债务重整协议 s.oh6wz
composition of earnings 收益组合成分 21\t2<"
compound increase 复合增加率;复合增长率 !O-9W=NJ
compound interest 复利 Skn2-8;10
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 7,![oY[
comprador note 买办票据 ahJu+y
comprador order 买办付款令票 g9$P J:
comprehensive income tax 综合所得税 f/Q7WXl0
comptroller 审计主任 v%%;Cp73
compulsory liquidation 强制清盘 XdR^,;pWE
compulsory winding-up 强制清盘
[C TR8
computation 计算;计算表 OY>0qj
computational procedure 计算方法 9q=\_[\[
computer audit programme 电脑审计程序;电脑核数程序 UPI'O %
concentrated position 集中持仓量 D^%DYp
concentration risk 资金集中风险;集中融资风险
P)$q
concept stock 概念股 !e"TWO*X
concession 特许权;宽减措施;优惠 QTNE.n<?
concession contract 特许经营权合约 aC#8%Spj
concessionary rate 优惠率 DKGZm<G>
concordat 协定;契约;国际监管条约 HLnizE
condition 条件 (2vf
<x
conditional endorsement 附有条件的背书 lx!9KQAM*
conditional offer 有条件要约 c[xH:$G?Y
conditional sale agreement 有条件售卖协议 Ao/KB_4f*Q
conditions of tender 投标章程 aAX(M=3
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》 (GNY::3
conduct of business standard 业务操守准则 R#QcQx
Confidentiality Understandings 保密谅解文件 WO=,NQOw
confirmation letter 确认书 i[wEH1jR
confirmation of mail transfer 信汇证明书 ;.g <u
Confirmation of Payment 已缴税证明书 M9aVE)*!I
confirmed letter of credit 保兑信用证 xep!.k x
confirming bank 保兑银行 %!;6h^@
confiscation order 没收令 x$'0}vnT
connected transaction 关连交易 tbP
;iK'
consensus capitalism 共识资本主义 GG@&jcp7
conservative investor 保守投资者 *7yu&a8
consideration 代价;对价;约因 JZS#Q\JN
consideration issue [listing method] 代价发行〔上市方式〕 %`~?w'
consideration other than cash 现金以外的代价 HSR^R
consignee 收货人;代售人 cI Byv I-
consignment 托运;寄售 Ehv*E
consignor 付货人;托运人;寄售人 'n)]"G|
consolidated account 综合帐目 %O< qw
consolidated account expenditure 综合帐目开支 [H!8m7i;
consolidated balance sheet 综合资产负债表 zU7/P|Dw+
consolidated cash deficit 综合现金赤字 b2Jgg&?G
consolidated cash surplus 综合现金盈余 ?\l@k(w4[x
consolidated enterprises sectorial index 综合企业分类指数 8+irul{H_
consolidated net earnings 综合净收益;综合净盈利 6_w;dnVA
consolidated net profit 综合净利润;综合纯利 FLI0C
consolidated policy 综合保单 ~e)`D nJ
consolidated price 综合价格 50S >`qi2x
consolidated profit and loss account 综合损益帐;综合损益表 {U,q!<@mq
consolidated public sector expenditure 公营部门综合开支 ny. YkN2
consolidated revenue account 综合收入帐 !VfP#B6.
consolidated shareholders' fund 综合股东资金 Cy~Pfty
consolidation of shares 股份合并 O\(0{qu
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 @%5$x]^
consortium company 财团公司 NzP5s&,C69
consortium loan 银团贷款 9z:P#=Q:
constant dollar figure 固定币值 y^SDt3Am
constant market price 固定市价 |Ir&C[QS{y
constant price 固定价格 AxOn~fZ!
constant price series 固定物价计算数列 -Xw i}/OX
constant rate 固定比率 QE.a2
}
constituent stock 成分股 B-<H8[GkG1
constitution 章程;组织章程 PJCRvs|X
construction output 建造产出量
V_SZp8
constructive trust 法律构定信托 i8tH0w/(M
consultant accountant 顾问会计师 $g?`yE(K
consultant's fee 顾问费 ft"B,
Consultation Paper on Proposed Regulation on Share Margin Financing ftqi >^i
《监管股票按贷财务的建议谘询文件》 2bB&/Uumsd
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability <~[A
《有关联交所检讨董事资格的程序的谘询文件》 Q0}Sju+HX
consumer behaviour 消费者行为 YMSA[hm
Consumer Council 消费者委员会 ^@&RJa-kb
consumer credit financing operation 消费者信贷业务 BpGK`0H
consumer demand 消费者需求 UqP %S$9
consumer durables 耐用消费品 ^_cR
consumer expenditure 消费开支 c%|18dV
consumer goods 消费品 ;LBq!
consumer market 消费市场 dz6i~&
consumer price 消费物价 \.R+|`{tf
Consumer Price Index [CPI] 消费物价指数 E_aDkNT
Consumer Price Index (A) 甲类消费物价指数 22|a~"Z
Consumer Price Index (B) 乙类消费物价指数 .!\NM&E
Consumer Price Index Classification System 消费物价指数分类法 %Tn0r|K
Consumer Price Index Report 《消费物价指数月报》 ,pgpu !
Consumer Price Index series 消费物价指数系列 nI-^
consumer price inflation 消费物价上涨 "Zh6j)[o
Consumer Representative Action Fund 消费者集体诉讼基金 c&Mci"nj0
consumer sentiment 消费意欲 %Q}T9%Mtj
consumer spending 消费开支;消费支出 <Q4yN!6
consumption expenditure 消费开支 -qPYm?$
consumption pattern 消费模式 d@:4se-q+
consumption product 消费产品 s5s'$|h"
consumption tax 消费税 Z"# /,?|3@
contango 交易延期费;延期交割费;期货溢价 4mG?$kCN
contingencies warrant 紧急拨款令;应急支款授权书 kc3dWWPe
contingency 应急费用;意外开支准备金 PuuO2TZ
contingency allowance 应急准备金 =]OG5b_-Y
contingency sum 应急费用;意外开支准备金 y8$TU;
contingent assets 或有资产 )_bR"!Z
contingent debt 或有债权;待确定债务 O~r.sJ}
contingent interest 待确定的权益 +~6gP!
contingent liabilities 或有负债 Wm5/>Cu,
contingent profit 或有利润 @q?zh'@;
contingent right 或有的权利 A&$oiLc
continue to hold a deposit 继续持有存款 -N')LY
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 L
y!!+UM\
continuing rent 连续租金 i#@3\&{J>
continuing trustee 留任受托人 Kw%n;GFl'
continuous licensing system 长期持牌制度 ]#C;)Vy
Continuous Net Settlement System [CNS System] 持续净额交收系统 Vp;^_,
contra account 对销帐户 f?iQ0wv)
contra flow 资金回流 | %Dh
contra item 对销项目 uqhNi!;
contra transfer 对销转拨 g|W|>`>
contract 合约 wX3x.@!:
contract for difference 差价合约 Z;^UY\&X
contract for service 服务合约 F+Qp
mVU
contract for settlement 平仓合约 H+]>*^'8
contract note 成交单据 +%$'(ts
contract of copartnery 合伙合约 vGK'U*gGD
contract of indemnity 弥偿合约 n]/7UH}(<&
contract of insurance 保险合约 (z}q6Lfa
contract of reinsurance 再保险合约 ~*|0yPFg
contract price 合约价格 26YY1T\B)
contracting party 订约人;立约人;缔约国 `&.]>H)N*
contractual agreement 合约协议 AeqxH1 %
contractual commitment 合约承担 ,= ;d<O8
contractual joint venture 合约式联营企业 o%+8.Tx6wT
contractual mutual fund 合约互惠基金 7/"g}
F}Q
contractual right 合约权利 !N4?>[E
contractual savings fund 合约储蓄基金 $e=pdD~
contributed surplus 实缴资本盈余 \BT 8-}
contribution 出资;供款;捐款;分担款项 ZiBTe,;
contribution account 供款帐户 DK/xHIv8-
contribution to gross domestic product 在本地生产总值中所占比率 1D42+cy
contribution to investment 出资额 }";\8
contribution to pension fund 退休金供款 y/>]6Pj
contributor 供款人;出资人;捐助人 SArSi6vF
contributory 分担人 5I!EsW$sY
contributory scheme 供款计划 SBBDlr^P
contrived cessation of business 有预谋的停业 87P.K Yy
control 控制权;控制;管制 niZ/yW{w
control of a company 公司的控制权;公司控股权 ncEOz1u
control of business 业务的控制权 {L[n\h.4.
controlled company 受控制公司 J?\z{ ;qa
controller 控制人;控权人;会计长 o}XbFLn
controller of an authorized institution 认可机构控权人 `%lgT+~T
controlling company 控股公司 >&0)d7Nu8m
controlling interest 控制权益;控股权益 tL?nO#Qx
controlling officer 管制人员 KGCm@oy
controlling officer's report 管制人员报告 %4:tRF
controlling shareholder 控股股东;持有控股权的股东 xm@vx}O:
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》 :T5p6:
conventional lending 传统放款;常规放款 nu{bEp
conversion 兑换;换算;转换〔证券〕 1LTl=tS#
conversion factor 换算因数 ;~Eb Q
conversion of stock 公债的转换 $:I~y|
!1
conversion rate 兑换率;换算率;转换价格〔证券〕 @D!KFJ
convertibility 可兑性;兑换性;自由兑换 0ad -4
convertibility undertaking 兑换保证 8U8l
5r
convertible 可兑换;可换股 |];s[^$#
convertible currency 可兑换货币 -1ke3
convertible debenture 可转换债权证 a}3sG_(Y
convertible loan stock 可转换股的债权股额 ipB*]B F[
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 bP%0T++vo
conveyance 转易;转易契;财产转让证书 Hcw@24ic
conveyance of property 财产转让 |A_yr/f
conveyance on sale 售卖转易契 OO..
Y
conveyancing fee 业权转易费 "^j&
^sA+
conveyancing scale charges 物业转易收费标准 ,Mf@I5?
cooling-off period 冷静期 30 VvZb
co-owner 共同拥有人;分权共有人 ?MevPy`H
co-partner 共同合伙人 &DdFK.lt
co-partnership 共同合伙 |I7-7d-;/
Copenhagen Stock Exchange 哥本哈根证券交易所 .aWEXJ
core capital 核心资本 :]%z8,6k
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons vmI]N
《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》 L1"y5HJ
Core Principles for Effective Banking Supervision [Basle Committee] Fx']kn9
《有效监管银行业的主要原则》〔巴塞尔委员会〕 ^E&':6(
cornering “夹仓”;轧空;囤积居奇 FHVZ/ e
corporate borrower 借款公司;借款机构 @,i_
KN6C
corporate business 公司企业;公司业务 o/EA%q1
Corporate Communications Department [Stock Exchange of Hong Kong Limited] g2b%.X4
企业传讯部〔香港联合交易所有限公司〕 0 r=:l/Pz
corporate customer 公司客户 Y|FJ1x$r
corporate dealer 公司交易商 7bioLE
Corporate Finance Division [Securities and Futures Commission] Ug=8:a(U.
企业融资部〔证券及期货事务监察委员会〕 t?p[w&@M2
Corporate Finance (D.T.C.) Limited 协联财务有限公司
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Corporate Finance Fees Rule 《与公司财务有关的费用规则》 3R%'<MV|
corporate governance 公司管治 ($^XF: #5
corporate income tax 公司所得税 3 }Z[d
corporate investment adviser 公司投资顾问 (KaP=t}
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 Q7O8']~n
corporate plan 公司计划 ?C
corporate practice 执业法团 GH2D5HVN
corporate profits tax 公司利得税 ai% fj*
corporate savings 公司储蓄 7MreBs(M
corporate service tax 公司服务税 {.tUn`j6V
corporate signature 法团的签名 YC\~PVG
corporation 法团;公司 X$w ,zb\
corporation bond 公司债券 -:(,<Jt<
corporation stock 公司股证;地方债券〔英国〕 :(EU\yCzK
corporation tax 公司税 x0wy3+GZc
correction phase of stock market 股市调整期 dxlaoyv:
Correctional Services Industries Suspense Account 惩教工业暂记帐 gCAWRNp
corrective affidavit 修正遗产申报誓章 aF4vNUeG
correspondent bank 代理银行 hA)tad]
Cosmos Finance Limited 宇宙财务有限公司 Eh;SH^&6
cost 成本;费用;价格 !h&A^sAc
cost centre 成本中心 (v*$ExF
cost competitiveness 成本竞争力 6P;JF%{J
cost control 成本控制;成本管理 F,^Q'$!
cost convention 原值成本法;成本惯例 H aI
cost effectiveness 成本效益;经济效益 Jq) !)={
cost efficiency 成本效率 <\c5
cost element 成本要素
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cost flow 成本流转 (NUwkAOM}
cost input 投入资金 'M2Jw8i
cost management information system 成本管理资料系统 UX=JWb_uGm
cost of an asset 资产成本 'S<ebwRd=
cost of borrowing 借贷成本 o|G.tBpKg
cost of capital 资本成本;资金成本 eX$P k:
cost of installation 安装费 dV#h~
cost of issue 招股费用;发行股份费用 g]O"l?xx1D
cost of living 生活费用 ;bq_Y/"
cost of transmitting 传送费用 )6dvWK
cost overrun 成本超支 6&