C: Qh`:<KI
+sZUJ
calendar year figure 历年数字 >/^#Drwb!i
call 催缴通知;认购期权 UtJ a3ya
call deposit 通知存款;活期存款 `78V%\
call loan 短期同业拆借;通知贷款 .CbGDZ
call margin 补仓;追加保证金 1-VT}J(
call market 短期同业拆放市场 fly,-$K>LO
call money 短期同业拆借;活期贷款 2R.2D'4)`
call option 认购期权;看涨期权 UVEz;<5@\
call price 赎回价格;提前赎回价 J4aBPq`
call warrant 认购认股权证;回购认股权证 q_t4OrLr=
callable share 可收回股份;可兑付股份 ?c#$dc"
called up share capital 已催缴股本 ,pt%)
c
Canadian Dollar [CAD] 加拿大元 7r
0,>
3"
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 '2nqHX
D
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 e3m*i}K}
cancellation price 取消费 A3{0q>CC
cap 上限 ziEz.Wn"
capital 资本;资金 '&yeQ
Capital Accord 《资本协定》 jbmTmh1q
capital account 资本帐;非经常帐 lE5v-z? &|
capital account commitment balance 资本帐承担额结余 ycr"Y|
Capital Adequacy Directive [CAD] 《资本充足指引》 Wa'sZ#
capital adequacy ratio [CAR] 资本充足比率 Q-eCHr)
capital allowance 资本免税额 g,kzQ}_
capital alteration 资本变更 cAuY4RV
capital and liabilities ratio 资本负债比率 !GK$[9
capital and liquidity requirement 资本与流动资金的规定 +R.N%_
capital appreciation 资本增值 MI#mAg<
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 5VE2@Fn}
capital assets 资本资产 rg QEUDEQ
capital at risk 风险资本 m~`>`4
capital base 资本基础;资金基础 }!d;(/)rb
capital charges 资本支出;资本费用 LE=k
capital commitment 资本承担 [QczlwmO
capital contribution certificate 出资证明书 *"{&FEV
capital convergence 划一资本充足比率 x?yD=Mq_
capital cost 资本成本;建设成本;建设费用 XbXA+ey6
capital cover 资本保证 _GoVx=t
capital deficit 资本亏绌;资本赤字 KL?) akk
capital divided into shares 资本分成股份 H+C6[W=
capital element 资本因素;资本部分 L;6.r3bL
capital equipment 资本设备 #AViM_u
capital expenditure 资本开支;非经常开支 olYsT**'
capital expenses 资本费用 @aG&n(.!u*
capital financing 筹集资本;以非经常收入支付非经常开支的结算 -yx/7B5@
capital flow 资金流量 f4('gl9
capital formation 资本形成;集资 8im@4A+n`
capital formation figure 资本组合数字 &h~aChJ
capital fund 资本基金 MXvXVhCU
capital gain 资本增益;资本增值 ;%!m<S|%k
capital gains tax 资本增值税 [rYT
capital goods 资本财货;资本货物 YJF#)TkF
capital grant 非经常补助金;非经常拨款;建设补助金 `,>wC+}
capital grant cycle 建设补助金周期 2#5,MP~r
capital injection 注入资本;注资 nCxAQ|P?
capital input 投入资本 ;N=G=X|}
capital intensity 资本密集度 Ug"rJMZG
capital intensive 资本密集 !.HnGb+
capital investment 资本投资 g!J0L7i|
Capital Investment Fund 资本投资基金 /Z%>ArAx
capital loss 资本损失 I!: z,t<
capital maintenance 资本保值;资本保留 NCS!:d:Ry
capital market 资本市场;资金市场 )j&"%[2F
capital market instrument 资本市场票据 F
# YPOH
capital money 资本款项 'cd N3i(
capital money subject to a trust 信托财产资本 Iw=Sq8
capital movement 资本流动 }nx=e#[g%2
capital nature 资本性质 I$q>
capital outlay 资本支出 *OTS'W~t
capital portion 资本部分 S"2qJ!.u
capital profit 资本利润 +8P,s[0<R_
capital project 基本工程项目;非经常开支项目 w
YNloU
capital receipt 资本收入 5,KWprb
capital redemption 资本赎回 h
y-cG%f
capital redemption business 资本赎回业务 &xSa7FY
capital redemption contract 资本赎回合约 pBJAaCGm
capital redemption reserve 资本赎回储备 tiaR4PB
capital reduction 资本减缩;减资 L/r@ S'
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] IMLsQit*
股本削减计划〔香港联合交易所有限公司〕 lC?Icn|o
capital repayment 偿还资本 rAqxTdF
capital reserve 资本储备;后备资本 0Bolv_e
capital revenue 资本收益;非经常收入 XSRdqU>Aun
capital spending 资本开支;资本支出;非经常开支 X" R<J#4
capital stock 股本 i u]&;
capital stock subscription 认缴股本;认购股本 tpf7_YP_!-
capital subsidy 建设津贴;基本建设津贴 +C{p%`<
capital subvention 非经常资助金 A}VYb:u/
capital sum 资本额 8HErE<_(
capital tax 资本税 Qo0H
capital transfer tax 资本转移税 r0dDHj~F
capital turnover 资本周转率 6L4$vJ
capital value 资本价值 M:SO2Czz
capital works project 基本工程项目 c+' =hR[
Capital Works Reserve Fund 基本工程储备基金 &*,:1=p
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 c|~6Ie
capitalization 资本化;资本总额 e 9$C#D>D
capitalization of interest 利息化作本金 %Z]'!X
capitalized interest 化作本金的利息 d5 j_6X
capitalized loan 转作资本的贷款 h#}YKWL
capitalized value 资本还原值;资本化价值 qN|
fEO>
capitation grant 按人计算的补助金 VHUW]8We
captive insurance business 专属自保保险业务 \x\
5D^Vc
car insurance 汽车保险 l:(Rb-Wy
Caribbean Development Bank 加勒比开发银行 *TdnB'Gd
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] =P77"Dd
意大利嘉利堡银行 TYgQJW?
cartel 同业联盟;卡特尔 |$lwkC)O
cartelized rates system 联营式利率制度 o>D
cash 现金;现款 '` CspY
cash accounting system 现金会计制度
\' li
cash acquisition 以现金投资所得的资产 akuJz
cash allowance 现金津贴 Wsj=!Obc
cash assets 现金资产 F@<0s&)1
cash at bank 银行现金;银行存款 n-;y*kD
cash balance 现金结余 =bt]JRU
cash basis 现金收付制;收付实现制 >`T5]_a
cash basis accounting 现金收付制会计;收付实现制会计 ]> !<G8=N
cash bonus 现金红利 h1"zV6U
cash book 现金出纳帐;现金簿 J{"kw1Lu
cash client 现金客户 b!>\2DlyJ
cash commission rebate 现金回佣 .w?
.ib(
cash compensation 现金补偿 s4= "kT]
cash contribution 现金承担额;现金分担额 0Fr1Ku!
cash cost 直接费用;现金成本 _!V%fw
cash coupon 现金礼券 ^U7OMl4Usq
cash credit 现金信贷 dfj\RIV8
cash deficit 现金赤字 9l/EjF^
cash deposit and withdrawal 现金收支 gQWd&)'muf
cash disbursement journal 现金支出日记簿 D%/8{b:
cash disbursement slip 现金支出传票;现金支出单 +SXIZ`
cash flow 现金流量;银根 72db[
cash flow lending 流动现金放款;无抵押融资 n]!fO
6kj
cash flow statement 现金流量表;现金流动表 mryN}
cash flow surplus 现金流量盈余 $6>?;
cash in hand 库存现金;手头现金 6gO9 MQY
cash in till 备用现金 GJ(d&o8
cash in transit 运送中现金;在运现金 CZ{k@z`r
cash input 投入现金 ` (4pu6uT
cash input figure 现金投入数字 XR+3j/zEQ
cash limit 现金支出限额;现金限额 +FFG#6e
cash margin 现金保证金 4jmK].
cash market 现货市场;现金交易市场 S5=Udd"
cash offer 现金要约;现金补偿额 4N?v
cash payment 现金付款;现金支付 I?!rOU=0
cash position 现金头寸 - 0HkT Y
cash price 现金价格 (zo^Nn9VJ
cash receipts journal 现金收入日记簿 b
B
cash receiving slip 现金收入传票;现金收入单 M~T.n)x2
cash settlement 现金结算 |I8Mk.Z=FA
cash surplus 现金盈余 @]CF&: P A
cash with order 订货付现;凭票即付 jk~:\8M(A
cashier's order 银行本票 !mfJpJ
cashier's order outstanding 未承兑的银行本票 dx_6X!=.J
cash-limited subhead 有现金支出限额的分目 Bo_ym36N
cash-sweep 现金彩票活动 j0-McLc
casual client “散客”;“散户” {OMgd3%14
CCASS Depository 中央结算系统证券存管处 FcbM7/
CCIC Finance Limited 中芝兴业财务有限公司 ph:3|d
cedant 分出者 J QKdW
ceding company 分出公司 V2&^!#=s
ceding insurer 分出保险人 dG'SZ&<
ceiling 上限 7LZ^QC
ceiling price 最高限价 (il0M=M
central bank 中央银行 tOdT[&
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 /ONV5IkPy
central banking 中央银行业务 :Waox"#=g
central banking function 中央银行职能 "&YYO#YO
Central Clearing and Custodian System 中央结算及托管系统 l3i,K^YL
Central Clearing and Depository System 中央结算及存管系统 ]n1dp2aH
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 L-i>R:N4
central clearing house 中央结算所 ]5CNk+`'
central clearing system 中央结算制度;集体交收系统 @ CsV]97`
central custody system 中央托管系统 ,lN5,zI=S
central depository 中央存管处 / l>.mK()
central depository system 中央证券存管制度 j}HFs0<L
Central Moneymarkets Unit [CMU] 债务工具中央结算系统
&wH:aD
central rate 中央汇率;中心汇率 QOFvsJ<s
Central Registration Hong Kong Limited 香港中央证券登记有限公司 H:&?ha,9
Central Tender Board 中央投标委员会 >O`l8tM
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 eBW=^B"y+
centralized budgetary and payments system 集中预算及支付制度 %B2XznZ:
centred 12-month moving average 十二个月定位移动平均数 P!g-X%ngo
certificate of approval 批准证明书 X~T/qFS
certificate of beneficial entitlement to property 资产权益证书 C"<s/h
certificate of compliance 合格证明书;合约完成证明书 - Xupq/[,
certificate of deposit [CD] 存款证 Rhgj&4
certificate of exemption from estate duty 豁免遗产税证明书 h,t|V}Wb
certificate of incorporation 公司注册证书;法团注册证书 1hQN8!: <
certificate of incorporation of registered trustees 注册受托人法团证书 oW}!vf3z
certificate of indebtedness [CI] 负债证明书 n$+M%}/f
certificate of insurance 保险证书 oh8L`=>&a
certificate of interest 权益证明书;息票 c-]fKj7
certificate of means 资产证明书 vn').\,P2O
certificate of participation 参与证明书 5fjd{Y[k
certificate of payment of profits tax 缴付利得税证明书 8^ep/ b&|
certificate of preference 特惠税证 lvSdY(8
certificate of rateable value 应课差饷租值证明书 *MM#Z?mP
certificate of registration 登记证书;注册证明书 >=,uau7
certificate of satisfaction 清偿证明书 F#r#}.B='U
certificate of transfer 转让证明书 X~U >LLr
certificate to bearer 不记名证明书 `x8Bn"
certification 核证 8QgA@y"
certification fee 核证费 xh9qg0d
certified cheque 经银行证明可兑现的支票 %|Qw9sbd
certified public accountant [CPA] 执业会计师 Y>6.t"?Q^
certified statement 经证明的报表 $n=lsDnhQ
cessation of business 停业 {")\0|2\x
cession 分保 GlYly5F
C.F. Finance Company Limited 浙一财务有限公司 '?Bg;Z'L %
chance 机会;中彩机会 )najO*n
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 rj]
E@W
change of domicile 迁册 Zc5
:]]
change to estimates 修订预算 ;2`sN
change to the approved estimates of expenditure 核准开支预算的变动 }7/e8 O2
charge 费用;押记;抵押 UGKaOol.
charge number 税单号码 ?bX
charge on assets 资产的征税 }6m?d!m
charge upon general revenue 从政府一般收入中拨款支付 lJ
chargeable 可予征收;应课税的 mw$Y
chargeable agreement for sale 可予征收印花税的买卖协议 .J.vC1 4gi
chargeable income 应课税入息 b[^{)$(
chargeable normal trading receipt 应课税的一般营业收入 6vs3O
chargeable profit 应课税利润 `aSM8C\
chargeable to tax 应课税 Y*YFB|f?
charged to... 记入……帐目 eD#XDK
chargee 承押记人 [I+9dSM1t
charge-holder 受押人 cnNOZ$)
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 v"lf-c
charging order 押记令 gT52G?-
chargor's right 押记人的权利 4YA./j%'
charitable donation 慈善捐款 ur%$aX)
charitable trust 慈善信托 [Eq<":)
charity property 慈善财产 d"<F!?8
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 [s6C
ZcL
charter 章程;特许权 7!4V>O8@
charter of incorporation 成立章程 >.%4~\U
chartered accountant 特许会计师 Epjff@7A
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 @PkJY
Chartered Institute of Public Finance and Accountancy [United Kingdom] E%pz9gcSx
特许公共财政及会计学会〔英国〕 H
oy7RC&
charterer 承租人 RIy\u>
Chase Manhattan Asia Limited 美国大通亚洲有限公司 r|Zi3+
Chase Manhattan Bank 美国大通银行 7Ua7A
chattels 实产 CY"i-e"q<Q
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 /'&;Q7!)
Che Hsing Finance Company Limited 浙兴财务有限公司 e1(h</M U2
check-and-balance system 制约平衡制度 RXSf,O
Chekiang First Bank Limited 浙江第一银行 __N.#c/l{
cheque 支票 !vqC+o>@
Chiao Yue Finance Company Limited 侨裕财务有限公司 Jbw!:x
[
Chiba Bank, Ltd. 千叶银行 HkjEiU
Chicago Board of Options Exchange 芝加哥期权交易所 'p}`i/
Chicago Board of Trade 芝加哥交易所 \_ow9vU
Chicago Mercantile Exchange 芝加哥商品交易所 ]|oJ)5P
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 .[pUuVq]
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 F'W>
8
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 " ~Q*XN2
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 d0UZ+ RR#
child allowance 子女免税额 knHv?#
China & South Sea Bank Limited 中南银行 [#b2%G1
China Affairs Committee [Hong Kong Futures Exchange Limited] v <h;Di@
中国事务委员会〔香港期货交易所有限公司〕 W'/>et
China concept stock 中国概念股 zQfkMa.
China Construction Bank 中国建设银行 qd2xb8r
China Development Division [Stock Exchange of Hong Kong Limited] i57(
$1.
中国发展科〔香港联合交易所有限公司〕 3:`XG2'
China Economic News 《中国经济新闻》 *8A6Q9YT
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 /^<en(0=P
China State Bank Limited 国华商业银行 !D:k!
Chinatrust Commercial Bank, Limited 中国信托商业银行 F@SG((`
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 *@M3p}',M
Chinese Bankers Club, Hong Kong 香港银行华员会 o:\XRPB
Chinese Banks' Association 香港华商银行公会 "sbBe73 m
Chinese Gold and Silver Exchange Society 金银业贸易场 9D_wG\g
Chinese New Year bonus 年奖;年终花红 /tKGwX]y
chit fund 银会 1i-[+
Chiyu Banking Corporation Limited 集友银行有限公司 5P+YK\~
Chiyu Finance Company Limited 集友财务有限公司 'EX4.h
a5
Cho Hung Finance Limited 朝兴金融有限公司 tY_5Pz(@
choses in action 无形动产;据法权产 ejcwg*i
chronological book 序时帐簿 rz
Chubu Securities Finance Company 中部证券金融公司 &?<AwtNN
Chung Khiaw Bank Limited 崇侨银行 _Z#eS/,O@
Chung Nan Finance Company Limited 中南财务有限公司 I'_v{k5ZI
Chuo Trust & Banking Co., Ltd. 中央信托银行 &L3#:jSk
Chuo Trust Asia Limited 中央信托亚洲有限公司 :JV\){P
Citibank, N.A. 万国宝通银行 .h8M
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 \qq-smcM-
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 k|j:T[_
Citicorp International Limited 万国宝通国际有限公司 L|67f4
civil debt 民事债项 ?!S
GiARW?
Civil Service Pension Reserve Fund 公务员退休金储备基金 w-rOecwFvu
claim 申索;索偿;债权 [b1hC ~I;
claim equalization fund 申索平衡基金 [thboP.?
claim for refund of property tax 申请发还物业税 }~zO+Wf2
claim of debt 债权申索 Uf2:gLrF
claim on bank 对银行的债权 c E76L%O
claim to dividend 摊还债款申索 #93}E
Y
claimant 申索人;索偿人 h6QWH
claims statistics 申索统计数字 V5s&hZZYa
class of insurance business 保险业务类别 ]P3[.$z
class of property 财产类别 P\(30
claw-back 递减率 LknVqZ|k
clearance cost 清拆成本 rm|7
[mK
clearing 结算;票据交换;清算 %V_eJC""?
clearing account 结算帐户 $9H[3OZPVv
clearing and settlement system 结算和交收系统 jT^!J+?6K+
clearing balance 结算差额 Bl4 dhBZoO
clearing bank 结算银行 fN[n>%)VO<
clearing cheque 交换支票 {j@+h%sF>+
clearing house 结算所;票据交换所 9ECS,r*B
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 +Jq`$+%C
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 V/-MIH7SF
clearing member 结算会员 Xp^$
E6YFy
Clearing Members' Fund 结算会员基金 :~-i&KNk
clearing participant 结算参与者 Lz6*H1~
clearing rebate 结算费用的回佣 2oB?Dn
Clearing Rules [SEHK Options Clearing House Limited] <7RfBR.9
《结算规则》〔联交所期权结算所有限公司〕 s=/^lOOO
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 rw*M&qg!z
Clerk to the Board of Review 税务上诉委员会书记 t-EV h~D1p
client 客户;委托人;当事人 Q\WXi
client agreement 客户协议 VM;g+RRq
client confidentiality 客户保密的责任 )E~mJln
client money 客户款项 ZR
mPP
client statement 客户结单 ?!m ma\W
clients fund 客户资金 /Sj_y*x1e
close 结算;收市;收盘 2IzfP;V?
close a position 平仓;轧平头寸 $jcz?vH
close company 股份不公开的公司 MBO,\t.
close higher 收市时价位较高 MPG+B/P&
close lower 收市时价位较低 g RU-g
close mixed 收市时荣辱互见 )@$
&FFIu
close of exchange 交易所停市 $i%HDt|
close of financial year 财政年度终结 m3"c (L`B
close out 平仓 ,v_B)a_E
close out a long position 平长仓 E{oB2;P
close out a short position 平空仓 swt\Ru6,
close steady 收市时价格稳定 8bGD
close the gap 弥补差距 k+txb?
closed position 平仓 %&1$~m0
closed-end investment corporation 股份固定的投资公司 E7LbSZ
close-out price 抛售价格 X|)Il8
closing account 决算帐户 B$`d&7I;D
closing balance 期终结余;收市结余 gix>DHq$k
closing price 收市价;收盘价 Xj;2h{#s
closing quotation 收市价;收市行情 kPedX
closing rate 收市汇价;收盘汇率 )|:8zDuJ
closing transaction 平仓交易 @?M;'xMbB
clothing levy 成衣税 3Tw%W0q
club deposit 零存整付存款 ](n69XX_
Code of Aid 《资助则例》 Bxt_a.LthH
Code of Banking Practice 《银行营运守则》 un&>
Code of Best Practice [Stock Exchange of Hong Kong Limited] dcP88!#5-
《最佳应用守则》〔香港联合交易所有限公司〕 f~iML5lG
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〕 N.vG]%1"
Code of Conduct for Persons Registered with the Securities and Futures Commission d3(+ztmG!
《证券及期货事务监察委员会注册人操守准则》 !xH,y
code of practice 实务守则;经营守则;执业守则 n4R]+&*
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 b<\G I7
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 M;PlSb
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 ~QO<
B2hS}
Code on Pooled Retirement Funds 《集资退休基金守则》 .Nk6
Code on Share Repurchases [Share Repurchase Code] `>y[wa>9r
《公司购回本身股份守则》〔《股份购回守则》〕 8(uw0~GO
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 K)N)IZ1q
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 9<w=),R`8
co-debtor 共同债务人 +> ^[W~[2
co-financing scheme 共同融资计划 xpz`))w
cognizance 证明令 qs "s/$
coin 硬币 ~Ji>[#W
K
coin replacement programme 硬币取缔计划 WQTendS
coin set 套装硬币 63SVIc~wT
coinage 硬币 L*IU0Jy>
Coinage Security Fund 硬币发行基金
+Bn?-{h=
cold call 主动与准客户接触 KG-UW
collapse in prices 价格下泻;价格下挫;价格暴跌 Ho>p ^p
collateral 抵押品 P2 |}*h5(
collateral bond 担保债券 g\qX7nIH?
collateral loan 抵押贷款 (\tq<h0
collateral security 附属抵押品 FfjC
M7?
collection 征收;收取 O2$!'!hz
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 _3I3AG0e
collection of betting duty 收取博彩税 @X|ok*v`
Collection Office [Inland Revenue Department] 收税处〔税务局〕 <BQ%8}
collective consumption 集体消费 %{Xm5#m
Collector 收税主任 Lq%[A*`^
Collector of Rates 差饷征收官 65uZLsQ
Collector of Stamp Revenue 印花税署署长 -z&9DWH
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 83B\+]{hD
combined surplus 合并盈余 ;+r0
O0;9
combined visible and invisible trade account 有形及无形贸易合并帐目 rrbZ+*U
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 Re7{[*Q4
commemoration coin 具纪念性的硬币 +6uOg,;
commencement of winding-up 清盘开始 }@3$)L%n_u
commerce and industry sub-index 工商分类指数 :^K~t!@
commercial activity 商业活动 1RmBtx\<
commercial bank 商业银行 dPRtN@3
Commercial Bank Act of Norway 《挪威商业银行法》 E8+8{
#f;
Commercial Banks Law 《商业银行法》 gca|?tt
commercial borrowing 商业借款 gp%tMTI1
Commercial Code of Japan 《日本商法》 Q4#\{" N!
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 #T
Z!#,q
commercial invoice 商业发票 7%W!k zp>
commercial letter of credit 商业信用证 zkH<aLRB
commercial loan 商业贷款;商业放款 EWSr@}2j
.
commercial paper 商业票据 `Nkx7Z~w:
commercial paper market 商业票据市场 Qa>%[jx,@,
commercial registry 商业登记处 ozT._C
commercial return 商业回报 T..-)kL+p
commercial sale 商业销售 W5TqC
commercialization 商品化 >Zi|$@7t-
commercially viable 具商业利益;有利可图 K~P76jAe$
Commerzbank AG 西德商业银行 HE9.
k.sS
commission 佣金;委员会 U9bFUK/z
Commission des Operations de Bourse of France 法国证券事务监察委员会 kVy"+ZebK
commission house 佣金行;代办行 >>/nuWdpO
commission payable 须付的佣金 "sC$%D<oc
commission rebate 佣金回扣 \?J=mE@;1
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 _CHKh*KHML
Commissioner of Banking 银行监理专员〔银监专员〕 |.^^|@+
Commissioner of Estate Duty 遗产税署署长 FLw[Mg:L
Commissioner of Inland Revenue 税务局局长 AsV8k_qZL
Commissioner of Insurance 保险业监理专员 GcPB'`!M
Commissioner of Rating and Valuation 差饷物业估价署署长 L!`*R)I45
commitment 承担;已承担的开支;承担额;承担项目 }ZxW"5oq
commitment fee 承诺费 jc3ExOH
Committee of the Hong Kong Association of Banks 香港银行公会委员会 |L*6x
S[
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 7$;c6_se
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 JiG8jB7%}
Committee on Payment System [Hong Kong Monetary Authority]
c"6Kd$?M
支付系统委员会〔香港金融管理局〕 $XU-[OF%:9
Committee on Unit Trusts [Securities and Futures Commission] "#[o?_GaJ
单位信托委员会〔证券及期货事务监察委员会〕 S^*(ALFPj
Commodities Dealers' Deposit Fund 商品交易商按金基金 >eTf}#s?S
Commodities Trading Commission 商品交易事务监察委员会 <t% Ao,"
commodity 商品 Fj'\v#h
commodity classification 商品分类法 Rh5@[cg%
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 h;&&@5@lM
commodity dealer 商品交易商 e,PQ)1
commodity exchange 商品交易所 aMe%#cLI
Commodity Exchange Compensation Fund 商品交易所赔偿基金 m~b#:4D3
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 =f/avGX
commodity flow method 商品流动法;商品流通法 wCqE4i
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 +3(CGNE
commodity futures contract 商品期货合约 6,sRavs
commodity market 商品市场 Y;~EcM
commodity tax 商品税 G:H(IA7Z
commodity trading adviser 商品交易顾问 <e@I1iL37y
commodity trading adviser's representative 商品交易顾问代表 Ly@U\%.
commodity trading advisory contract 商品交易顾问合约 MZgmv
commodity warrant 商品期权证 &Z#Vw.7U
commodity-based investment 以商品为基础的投资 VKl~oFKXJ
common fund 共同基金 18l~4"|fk
common property 分权共有财产 fSm?27_
common share 普通股 F>hVrUD8
common stock 普通股 2d,wrC<'$
Commonwealth Bank of Australia 澳洲联邦银行 mE)x7
Commonwealth Development Corporation 英联邦发展公司 M$DwQ}Z
Commonwealth Finance Ministers Conference 英联邦财长会议 $6qR/#74
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 sIP6GWK$
Commonwealth income tax 英联邦入息税 ?#');`
Commonwealth Preference 英联邦特惠制 Xmw2$MCB
communal property 公有财产;公有产业 CJ37:w{%*Y
communication expenses 通讯费用 >rQ)|W=i
Community Preference 欧共体特惠制 @pyA;>U
commutation of pension 退休金的折算 #CBo
commuted gratuity 折算酬金 -M(58/y
commuted pension gratuity 经折算的退休酬金 hNgcE,67q
Companies Act [United Kingdom] 《公司法令》〔英国〕 *
S+7BdP
Companies Handbook 《上市公司手册》 lW@:q04Z$
companies inspector 公司检查员 J{v6DYhi
Companies Liquidation Account 公司清盘帐户 U/~Zk@3j
Companies Ordinance: Information to be Included in a Rights Issue Prospectus [m@e^6F0U
《公司条例:供股章程须载有的资料》 6M2i?c
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》 vCrWA-q#
Companies Registration Officer 公司注册主任 >Kqj{/SWK
Companies Registry 公司注册处 c"jhbH!u4
Companies Registry Trading Fund 公司注册处营运基金 8DmX4*
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 JN9H T0
Company Formation and Enforcement Division [Companies Registry] `s]zk {x
公司成立及条例执行部〔公司注册处〕 MzA
company in which the public are substantially interested 由公众拥有相当权益的公司 X]f#w
company limited by guarantee 担保有限公司 tF) k6*+
company limited by shares 股份有限公司 6 I>xd
company register 公司登记册 $(!D/bvJ
company registration fee 公司注册费 b]s%B.h
company with limited liability 有限法律责任的公司 ^Ypb"Wx8
company's memorandum 公司组织章程 .,(uoK{
company's reserve 公司储备 5#A1u
Nb
comparative advantage 比较优势;比较利益 KfN`ZZ<
compensation 补偿金;赔偿 7kew/8-
Compensation Committee [Stock Exchange of Hong Kong Limited] 4Q>jP3
赔偿委员会〔香港联合交易所有限公司〕 =Am*$wGI
compensation from insurance 保险赔偿 D6@4
compensation fund 赔偿基金 7{6cLYl
compensation fund levy 赔偿基金征费 `dq3=
compensation rate 补偿率 bl QzVp-
Compensation Review Committee 赔偿检讨委员会 m$G?e9{
compensation scheme 赔偿计划 qhHRR/p
compensation trade 补偿贸易 67hPQ/S1
compensation value 补偿值 T3PaG\5B
compensatory payment 补偿付款 /m|&nl8"qe
competition and pricing strategy 竞争与定价策略 [sh"?
competitive edge 竞争优势 -^NAHE$bW
competitive price 具竞争力的价格 &t@6qi`d
competitive tender 竞争性投标 8aIq#v
Compliance Committee [Stock Exchange of Hong Kong Limited] jL[Is2<@
监察委员会〔香港联合交易所有限公司〕 ;Bc<u[G
component of expenditure 开支组成部分 js$a^6
Composite Consumer Price Index 综合消费物价指数 &B>uPZ]
composite index 综合指数 I;fw]/M%!
composite rating 综合评级 4wEpyQ|L
composite return form 综合报税表 %v6]>FNP'3
Composite Securities and Futures Bill 《证券及期货综合条例草案》 ]idD&5gd
composite tax return 综合报税表 wh[:wE]eX
composition 组合成分;债务重整协议 8Nl|\3nl-
composition of earnings 收益组合成分 J7aK3he
compound increase 复合增加率;复合增长率 ^_"q`71Dk
compound interest 复利 K^1O =1gY
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 cbHn\m)J,
comprador note 买办票据 @):NNbtA
comprador order 买办付款令票 3[g++B."pC
comprehensive income tax 综合所得税 3Tte8]0
comptroller 审计主任 #p:jKAc3
compulsory liquidation 强制清盘 1Z{p[\k
compulsory winding-up 强制清盘 (YWc%f4
computation 计算;计算表 -X[8 soz
computational procedure 计算方法 h[v3G<C ~r
computer audit programme 电脑审计程序;电脑核数程序 Wy-quq03"&
concentrated position 集中持仓量 I4DlEX
concentration risk 资金集中风险;集中融资风险 7)5$1
concept stock 概念股 Ydd>A\v\;
concession 特许权;宽减措施;优惠 EG:WE^4
concession contract 特许经营权合约 hF%~iqd
concessionary rate 优惠率 -JW6@L@
concordat 协定;契约;国际监管条约 .j$bCKXGx
condition 条件 3'NL1d u
conditional endorsement 附有条件的背书 9;WOqBD
conditional offer 有条件要约 :FgRe,D
conditional sale agreement 有条件售卖协议 ,0u0 '
conditions of tender 投标章程 R~?; KJ
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》 CjukD%>sde
conduct of business standard 业务操守准则 oL/^[TXjH
Confidentiality Understandings 保密谅解文件 XjM) /-w
confirmation letter 确认书 X;a{JjN
confirmation of mail transfer 信汇证明书 r H_:7#.E
Confirmation of Payment 已缴税证明书 8$xKg3-3M
confirmed letter of credit 保兑信用证 >^)5N<t?
confirming bank 保兑银行 8QgL7
confiscation order 没收令
vCe<-k
connected transaction 关连交易 &!EYT0=>p
consensus capitalism 共识资本主义 ~0$F
V
conservative investor 保守投资者 pD.@&J~
consideration 代价;对价;约因 mZJzBYM)
consideration issue [listing method] 代价发行〔上市方式〕 3e<^-e)+xL
consideration other than cash 现金以外的代价 QZq9$;>dW
consignee 收货人;代售人 bB:X<
consignment 托运;寄售 = 8e8!8
consignor 付货人;托运人;寄售人 T1]X
consolidated account 综合帐目 vrldRn'*9
consolidated account expenditure 综合帐目开支 uTloj.
consolidated balance sheet 综合资产负债表 aI#n+PW
consolidated cash deficit 综合现金赤字 Xr6 !b:UX
consolidated cash surplus 综合现金盈余 U[ungvU1U
consolidated enterprises sectorial index 综合企业分类指数 |MR?8A^"
consolidated net earnings 综合净收益;综合净盈利 s
!vROJ
consolidated net profit 综合净利润;综合纯利 wLp
t2b8S
consolidated policy 综合保单 Tsp-]-)
consolidated price 综合价格 sN) .Jo
consolidated profit and loss account 综合损益帐;综合损益表 PvBbtC-9b
consolidated public sector expenditure 公营部门综合开支 %YAiSSsV
consolidated revenue account 综合收入帐 \@t5S
consolidated shareholders' fund 综合股东资金 "$V2 $
consolidation of shares 股份合并 MOeLphY
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 hd
BC ^n
consortium company 财团公司 A0k>Nb\c3
consortium loan 银团贷款 g>-[-z$E3
constant dollar figure 固定币值 NS~knR\&
constant market price 固定市价 .qPfi]
ty
constant price 固定价格 nAC#_\
constant price series 固定物价计算数列 'i-O
constant rate 固定比率 n\p\*wb
constituent stock 成分股 491I
constitution 章程;组织章程 WQC6{^/4[1
construction output 建造产出量 Qg.:w
constructive trust 法律构定信托 +B|X
k[
consultant accountant 顾问会计师 beR)8sC3q
consultant's fee 顾问费 =8D4:Ds
Consultation Paper on Proposed Regulation on Share Margin Financing (` Mz.VN
《监管股票按贷财务的建议谘询文件》 ?YykCJJ ~@
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability Cb-E<W&2D
《有关联交所检讨董事资格的程序的谘询文件》 odn`%ok
consumer behaviour 消费者行为 Z69IHA[
Consumer Council 消费者委员会 bbkI}d%(Ng
consumer credit financing operation 消费者信贷业务
>U/g*[>
consumer demand 消费者需求 TAoR6aE
consumer durables 耐用消费品 |;-r};
consumer expenditure 消费开支 L2$L.@
consumer goods 消费品 sYP@>tHC
consumer market 消费市场 MW>28
consumer price 消费物价 OkUpgXU
Consumer Price Index [CPI] 消费物价指数 !Qzp!k9d
Consumer Price Index (A) 甲类消费物价指数 /j@r~mt/pA
Consumer Price Index (B) 乙类消费物价指数 O;sQPG,v
Consumer Price Index Classification System 消费物价指数分类法 <%7
V`,*g/
Consumer Price Index Report 《消费物价指数月报》 cTTE]ix]
Consumer Price Index series 消费物价指数系列 .u?$h0u5
consumer price inflation 消费物价上涨 1*CWHs
Consumer Representative Action Fund 消费者集体诉讼基金 S:\hcW6
consumer sentiment 消费意欲 Y\|J1I,Z4
consumer spending 消费开支;消费支出 ~B\:
consumption expenditure 消费开支 HwuPjc#
consumption pattern 消费模式 %.U{):lNx
consumption product 消费产品 {3Wc<&D
C1
consumption tax 消费税 k4rBS
contango 交易延期费;延期交割费;期货溢价 W
(=B H
contingencies warrant 紧急拨款令;应急支款授权书 "-:\-sMt{
contingency 应急费用;意外开支准备金 9X` QlJ2|
contingency allowance 应急准备金 p00AcUTq
contingency sum 应急费用;意外开支准备金 c/U6K
yiK
contingent assets 或有资产 @v=q,A8_
contingent debt 或有债权;待确定债务 fMaNv6(
contingent interest 待确定的权益 NyLnE
contingent liabilities 或有负债 loe>"_`Cq
contingent profit 或有利润 lM"7 Z
contingent right 或有的权利 c`; LF'!
continue to hold a deposit 继续持有存款 d~8~RT2m
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕
RZ%X1$
continuing rent 连续租金 A$6b=2hc>
continuing trustee 留任受托人 PlUjjJU
continuous licensing system 长期持牌制度 mkA|gM[g7
Continuous Net Settlement System [CNS System] 持续净额交收系统 O+j:L
contra account 对销帐户 :n9^:srGZH
contra flow 资金回流 L|w-s4L
contra item 对销项目 _AbEQ\P{
contra transfer 对销转拨 !
fc)
contract 合约 dhkpkt<G8
contract for difference 差价合约 4]
1a^@?
contract for service 服务合约 ii9/ UtIQ
contract for settlement 平仓合约 W9'jzP
contract note 成交单据 uJ[Vv4N%9
contract of copartnery 合伙合约 <DS6-y
contract of indemnity 弥偿合约 N2e<Y_T
contract of insurance 保险合约 ]S geZ07
contract of reinsurance 再保险合约 >6+K"J-@
contract price 合约价格 8l0
(6x$
contracting party 订约人;立约人;缔约国 "M &4c:cz
contractual agreement 合约协议 o hlVc%a
contractual commitment 合约承担 ,&G
M\FTeb
contractual joint venture 合约式联营企业 eov-"SJB
contractual mutual fund 合约互惠基金 .YF-t`{
contractual right 合约权利 ,[L$
contractual savings fund 合约储蓄基金 1}*;
contributed surplus 实缴资本盈余 jRAL(r|
contribution 出资;供款;捐款;分担款项 0g-ESf``{n
contribution account 供款帐户 q(Q9FonU
contribution to gross domestic product 在本地生产总值中所占比率 +r_[Tj|Er
contribution to investment 出资额 ,+.#
eg
contribution to pension fund 退休金供款 J}CK|}
contributor 供款人;出资人;捐助人 au*jMcq
contributory 分担人 7!;/w;C
contributory scheme 供款计划 Beg5[4@
contrived cessation of business 有预谋的停业 *rT(dp!Y
control 控制权;控制;管制 gwT,D.'Ut
control of a company 公司的控制权;公司控股权 |vzWSm
control of business 业务的控制权 pN_!|+$
controlled company 受控制公司 [CX?Tt
controller 控制人;控权人;会计长 &
jvG]>CS'
controller of an authorized institution 认可机构控权人 KL]!E ~i
controlling company 控股公司 'bPo 5V|
controlling interest 控制权益;控股权益 RC%r7K f
controlling officer 管制人员 U$uO%:4%
controlling officer's report 管制人员报告 2zu~#qU[)M
controlling shareholder 控股股东;持有控股权的股东 d
4R+gIA
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》 e~?]F0/
conventional lending 传统放款;常规放款 J7o?h9
conversion 兑换;换算;转换〔证券〕 wP?q5r5
conversion factor 换算因数 |0p'p$%
conversion of stock 公债的转换 cyg>hX{U
conversion rate 兑换率;换算率;转换价格〔证券〕 k5(yf~!c
convertibility 可兑性;兑换性;自由兑换 n^#LB*q
convertibility undertaking 兑换保证 Uiw7Y\Im|
convertible 可兑换;可换股 :X*LlN
convertible currency 可兑换货币 i{qU RP}.
convertible debenture 可转换债权证 !3# }ZC2
convertible loan stock 可转换股的债权股额 YU(*kC8
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 o#/iR]3
conveyance 转易;转易契;财产转让证书 D7/Bp4I#o
conveyance of property 财产转让 <t{AY^:r
conveyance on sale 售卖转易契 dC#\ut%l
conveyancing fee 业权转易费 [)n}!5fE
conveyancing scale charges 物业转易收费标准 8f5^@K\c
cooling-off period 冷静期 wkA!Jv%
co-owner 共同拥有人;分权共有人 Y3>\;W*?
co-partner 共同合伙人 ?GU!ke p
co-partnership 共同合伙 v"~I( kf$
Copenhagen Stock Exchange 哥本哈根证券交易所 p5VSSvV\K
core capital 核心资本 W[<":NX2
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons Ct+%
《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》 o1+]6s+j}
Core Principles for Effective Banking Supervision [Basle Committee] ,6\f4/
《有效监管银行业的主要原则》〔巴塞尔委员会〕 Z]\^.x9S
cornering “夹仓”;轧空;囤积居奇 $uynW3h
corporate borrower 借款公司;借款机构 u6T?oK9j
corporate business 公司企业;公司业务 >irT|VTf
Corporate Communications Department [Stock Exchange of Hong Kong Limited] rF3]AW(
企业传讯部〔香港联合交易所有限公司〕 ?ovGYzUZ
corporate customer 公司客户 {`CWzk?
corporate dealer 公司交易商 ZY$@_D OB}
Corporate Finance Division [Securities and Futures Commission] *Bsmn!_cB{
企业融资部〔证券及期货事务监察委员会〕 F*:NKT d
Corporate Finance (D.T.C.) Limited 协联财务有限公司 I.1l
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 5zna?(#}
corporate governance 公司管治 9Ib(x0_
corporate income tax 公司所得税 /+O8A}
corporate investment adviser 公司投资顾问 15DK\_;
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 Hd`p_?3]
corporate plan 公司计划 -GVG1#5
corporate practice 执业法团 HW Os@!cL
corporate profits tax 公司利得税 [qMdOY%jx
corporate savings 公司储蓄 ?4Juw?
corporate service tax 公司服务税 2_b'mepV
corporate signature 法团的签名 ~(^*?(Z
corporation 法团;公司 K/m)f#
corporation bond 公司债券 u@u.N2H.%
corporation stock 公司股证;地方债券〔英国〕 z>;+'>XXgx
corporation tax 公司税 }h h^U^ia
correction phase of stock market 股市调整期 [=3tAPpzK
Correctional Services Industries Suspense Account 惩教工业暂记帐 pF+wHMhUe
corrective affidavit 修正遗产申报誓章 +J8/,d
correspondent bank 代理银行 9$@ g;?}Ps
Cosmos Finance Limited 宇宙财务有限公司 g_c)Ts(
cost 成本;费用;价格 bv>lm56
cost centre 成本中心 jZ,[{Z(N
cost competitiveness 成本竞争力 h!CX`pBM
cost control 成本控制;成本管理 wD^do
cost convention 原值成本法;成本惯例 X`QW(rq
cost effectiveness 成本效益;经济效益 bMOM`At>z
cost efficiency 成本效率 |hQ|'VCN
cost element 成本要素 Sb4PCt
cost flow 成本流转 \OT)KVwO
cost input 投入资金 ^6y4!='ci
cost management information system 成本管理资料系统 B&