C: GNHW bC6_m
UgZL<}
calendar year figure 历年数字 &^Gp
call 催缴通知;认购期权 Q|U
[|U
call deposit 通知存款;活期存款 .*J /F$
call loan 短期同业拆借;通知贷款 PR,8c
call margin 补仓;追加保证金 %J9+`uSl
call market 短期同业拆放市场 _?eT[!oO8
call money 短期同业拆借;活期贷款 aB`jFp-
call option 认购期权;看涨期权 T#[#w*w/
call price 赎回价格;提前赎回价 R D?52\
call warrant 认购认股权证;回购认股权证
NfmHa
callable share 可收回股份;可兑付股份 $s 'n]]Wq
called up share capital 已催缴股本 g8"H{u
Canadian Dollar [CAD] 加拿大元 n?9FJOqi
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 d'b9.ki\
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 Az:A,;~+,!
cancellation price 取消费 8q:#
'
cap 上限 :sAUV79M
capital 资本;资金 A8:eA
Capital Accord 《资本协定》 #%V+- b(
capital account 资本帐;非经常帐 )HX(-"c
capital account commitment balance 资本帐承担额结余 Y.#fpG'
Capital Adequacy Directive [CAD] 《资本充足指引》 10bv%ZX7
capital adequacy ratio [CAR] 资本充足比率 _c}# f\ +_
capital allowance 资本免税额 8PWEQ<ev7>
capital alteration 资本变更 HK%W7i/k@
capital and liabilities ratio 资本负债比率 j[dgY1yE:
capital and liquidity requirement 资本与流动资金的规定 NYzBfL
x
capital appreciation 资本增值 VSh&Y_%
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〕 Nu'ox. V
capital assets 资本资产 p\.IP2+c
capital at risk 风险资本 QFgKEUNgl
capital base 资本基础;资金基础 1y,/|Y
capital charges 资本支出;资本费用 .8;0O
M
capital commitment 资本承担 "^Y zHq6
capital contribution certificate 出资证明书 P'*Fd3B#A=
capital convergence 划一资本充足比率 uH[:R vC0
capital cost 资本成本;建设成本;建设费用 xLgZtLt9
capital cover 资本保证 \5Y<UJKi
capital deficit 资本亏绌;资本赤字 da@W6Ov x
capital divided into shares 资本分成股份 2(Aw
capital element 资本因素;资本部分 GR_caP
capital equipment 资本设备 n9-WZsc1
capital expenditure 资本开支;非经常开支 @Y}G,i
capital expenses 资本费用 QGE0pWL-a
capital financing 筹集资本;以非经常收入支付非经常开支的结算 J"TF@7{p
capital flow 资金流量 b/
h#{'
capital formation 资本形成;集资
,,BWWFg~
capital formation figure 资本组合数字 w6pXF5ur>
capital fund 资本基金 ff~1>=^
capital gain 资本增益;资本增值 ~qK/w0=j
capital gains tax 资本增值税 \)ZCB7|
capital goods 资本财货;资本货物 }<*KM)%
capital grant 非经常补助金;非经常拨款;建设补助金 $+$l?2
capital grant cycle 建设补助金周期 G&"O)$h
capital injection 注入资本;注资 b[:{\!I
capital input 投入资本 '|<S`,'#hg
capital intensity 资本密集度 xV=Tmu6l
capital intensive 资本密集 7:<A_OLi
capital investment 资本投资 {Byh:-e<
Capital Investment Fund 资本投资基金 xn,9Wj-
capital loss 资本损失 ? PpS4Rd
capital maintenance 资本保值;资本保留 e*U6^Xex
capital market 资本市场;资金市场 s'$2 }K
capital market instrument 资本市场票据 R'" c
capital money 资本款项 syI|gANT/r
capital money subject to a trust 信托财产资本 'g3T'2"`5
capital movement 资本流动 +(^HL3
capital nature 资本性质 9[sOh<W
capital outlay 资本支出 u(\O@5a
capital portion 资本部分 -Zp BYX5e_
capital profit 资本利润 !SIk9~rJ
capital project 基本工程项目;非经常开支项目 sV\K[4HG
capital receipt 资本收入 LWhPd\
capital redemption 资本赎回 ZDov2W
capital redemption business 资本赎回业务 @PctBS<s
capital redemption contract 资本赎回合约 (NN;1{DB8
capital redemption reserve 资本赎回储备 RgZ9ZrE\
capital reduction 资本减缩;减资 L0GQH;Y,h
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] "fW
}6pS
股本削减计划〔香港联合交易所有限公司〕 OkfxX&n
capital repayment 偿还资本 [^^ Pl:+
capital reserve 资本储备;后备资本 \-f/\P/ w
capital revenue 资本收益;非经常收入 )4m`Ya,E3
capital spending 资本开支;资本支出;非经常开支 C\B4Uu6q
capital stock 股本 j-.Y!$a%6
capital stock subscription 认缴股本;认购股本 |qz%6w=
capital subsidy 建设津贴;基本建设津贴 DuIXv7"[
capital subvention 非经常资助金 OHrzN']
capital sum 资本额 AWKJ@&pA9m
capital tax 资本税 > >KCd
capital transfer tax 资本转移税 Ps{vN
~}
capital turnover 资本周转率 a6 1!j>Kx
capital value 资本价值 O;|Cu7WU
capital works project 基本工程项目 kX8NRPW
Capital Works Reserve Fund 基本工程储备基金 iq[IZdza
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 xc\zRsY`
capitalization 资本化;资本总额 d325Cw?
capitalization of interest 利息化作本金 vm'Z A7f6
capitalized interest 化作本金的利息 CPMGsW^
capitalized loan 转作资本的贷款 RBBmGZ
capitalized value 资本还原值;资本化价值 9y<h.T
capitation grant 按人计算的补助金 -4zV
yW
S<
captive insurance business 专属自保保险业务 L"n)fe$
car insurance 汽车保险 6U.|0mG[
Caribbean Development Bank 加勒比开发银行 &/WE{W
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] ~E!kx
意大利嘉利堡银行 | L1+7
cartel 同业联盟;卡特尔 5t"FNL
<(M
cartelized rates system 联营式利率制度 DfP-(Lm)
cash 现金;现款 Iy&,1CI"]
cash accounting system 现金会计制度 !a-B=pn!]
cash acquisition 以现金投资所得的资产 0!7p5
cash allowance 现金津贴 ! Dj2/][
cash assets 现金资产 V; CPn
cash at bank 银行现金;银行存款 S!+>{JyQ
cash balance 现金结余 S(?A3 H
cash basis 现金收付制;收付实现制 Kf*Dy:e
cash basis accounting 现金收付制会计;收付实现制会计 bLAHVi<.
cash bonus 现金红利 l;L_A@B<
cash book 现金出纳帐;现金簿 7 )rL<+
cash client 现金客户 4^M"V5tDx
cash commission rebate 现金回佣 KIag(!&
cash compensation 现金补偿 Lj9RF<39g
cash contribution 现金承担额;现金分担额 &i.sSqSI5
cash cost 直接费用;现金成本 !8|}-eFY
cash coupon 现金礼券 S2_(lS+R
cash credit 现金信贷 B4wRwrVI>
cash deficit 现金赤字 |ns?c0rM
cash deposit and withdrawal 现金收支 / of K7/
cash disbursement journal 现金支出日记簿 nSC2wTH!1
cash disbursement slip 现金支出传票;现金支出单 :dAd5v2f
cash flow 现金流量;银根 GNe^~
cash flow lending 流动现金放款;无抵押融资 "Y=`w,~~
cash flow statement 现金流量表;现金流动表 \Z&Nd;o
cash flow surplus 现金流量盈余 qc5[e
cash in hand 库存现金;手头现金 fe,6YXUf
cash in till 备用现金
^B%=P
cash in transit 运送中现金;在运现金 . R/y`:1:W
cash input 投入现金 nS*Y+Q^9a
cash input figure 现金投入数字 [nP s
cash limit 现金支出限额;现金限额
%0N
HU`j
cash margin 现金保证金 9|#cjHf
cash market 现货市场;现金交易市场 P
<+0sh
cash offer 现金要约;现金补偿额 ;'= cNj
cash payment 现金付款;现金支付 KP>9hEh
cash position 现金头寸 7K:V<vX5
cash price 现金价格 hW<v5!,
cash receipts journal 现金收入日记簿 I4{xQI
cash receiving slip 现金收入传票;现金收入单 z+yIP ?s}(
cash settlement 现金结算 \/o$io,kV
cash surplus 现金盈余 !NkCki"W
cash with order 订货付现;凭票即付 d#H9jg15e
cashier's order 银行本票 5;U Iz@BJ
cashier's order outstanding 未承兑的银行本票 -6HwGfU
cash-limited subhead 有现金支出限额的分目 xI{4<m/0N
cash-sweep 现金彩票活动 q`b6if"
casual client “散客”;“散户” Z,A $h>Z
CCASS Depository 中央结算系统证券存管处 dQ.#8o=
CCIC Finance Limited 中芝兴业财务有限公司 UI+6\ 3
cedant 分出者 O'mcN*
ceding company 分出公司 hEQyaDD;
ceding insurer 分出保险人 ~<m^
ceiling 上限 r~j
[Qm"CJ
ceiling price 最高限价 DylO;+
central bank 中央银行 C;N6",s!
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 YAOfuas]j
central banking 中央银行业务 [ 49Cvde^
central banking function 中央银行职能 bj`\;_oo
Central Clearing and Custodian System 中央结算及托管系统 YcN|L&R.
Central Clearing and Depository System 中央结算及存管系统 )ffaOS!\
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 N8{jvat
central clearing house 中央结算所 :Kwu{<rJ!(
central clearing system 中央结算制度;集体交收系统 ehr-o7](
central custody system 中央托管系统 O
{1" I
central depository 中央存管处 >|E]??v
central depository system 中央证券存管制度 ir_XU/ve
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 v$|~
g'6
central rate 中央汇率;中心汇率 &uK(. @
Central Registration Hong Kong Limited 香港中央证券登记有限公司 q"u, Tnc;
Central Tender Board 中央投标委员会 FklR!*oL,)
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 xR/CP.dg
centralized budgetary and payments system 集中预算及支付制度 ctZ,qg*N
centred 12-month moving average 十二个月定位移动平均数 ,,gMUpL7_8
certificate of approval 批准证明书 iZ-R%- }B
certificate of beneficial entitlement to property 资产权益证书 .ybmJU*Hg
certificate of compliance 合格证明书;合约完成证明书 w`)5(~b
certificate of deposit [CD] 存款证 si]VM_w6
certificate of exemption from estate duty 豁免遗产税证明书 >v.fH6P,}
certificate of incorporation 公司注册证书;法团注册证书 6 dRhK+|
certificate of incorporation of registered trustees 注册受托人法团证书 *c$[U{Px
certificate of indebtedness [CI] 负债证明书 EfrQ~`\
certificate of insurance 保险证书
,Vhve'=*2
certificate of interest 权益证明书;息票 N3n]
certificate of means 资产证明书 OlOOg
certificate of participation 参与证明书 i/x |c!E
certificate of payment of profits tax 缴付利得税证明书 )4L2&e`k)(
certificate of preference 特惠税证 ^ `y7JXI:
certificate of rateable value 应课差饷租值证明书 CUu
Owx6%
certificate of registration 登记证书;注册证明书 ES~b f
certificate of satisfaction 清偿证明书 ""0Y^M2I
certificate of transfer 转让证明书 Rql/@j`JX
certificate to bearer 不记名证明书 ga5Q
certification 核证 9\_AB.Z:
certification fee 核证费 /?'~`4!(
certified cheque 经银行证明可兑现的支票 ("2X8(3z
certified public accountant [CPA] 执业会计师 fp' '+R[
certified statement 经证明的报表 }=[p>3Dd
cessation of business 停业 _ ;j1g%
cession 分保 0K%okq|n
C.F. Finance Company Limited 浙一财务有限公司 N PT-d
chance 机会;中彩机会 DM^0[3XuV5
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 R| ?Q&F_$
change of domicile 迁册 ~~W.]>f
change to estimates 修订预算 djdTh
+>28
change to the approved estimates of expenditure 核准开支预算的变动 WNGX`V,d
charge 费用;押记;抵押 WHdM P
charge number 税单号码 !9;m~T7.
charge on assets 资产的征税 # )y`Zz{h
charge upon general revenue 从政府一般收入中拨款支付 &Hb%Q! ^Kb
chargeable 可予征收;应课税的 "lh4Vg\7n
chargeable agreement for sale 可予征收印花税的买卖协议
J=`
8
chargeable income 应课税入息 tO M$'0u
chargeable normal trading receipt 应课税的一般营业收入 ;llPM`)
chargeable profit 应课税利润 }?s-$@$R
chargeable to tax 应课税 23gN;eD+m6
charged to... 记入……帐目 FEjO}lTK
chargee 承押记人 *7xcwjeP
charge-holder 受押人 oy^-?+
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 $hhXsu=
charging order 押记令 XV]N}~h o`
chargor's right 押记人的权利 sgfqIe1
charitable donation 慈善捐款 %R0 Wq4}
charitable trust 慈善信托 GW,EyOE+~
charity property 慈善财产 NUV">i.(
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 nn7LL+h
charter 章程;特许权 ihrf/b
charter of incorporation 成立章程 J!uG/Us
chartered accountant 特许会计师 D
S U`(`
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 qLEYBv-3
Chartered Institute of Public Finance and Accountancy [United Kingdom] "iSY;y o
特许公共财政及会计学会〔英国〕 ^Ps!
charterer 承租人 FK^xZ?G
Chase Manhattan Asia Limited 美国大通亚洲有限公司 Cn~VJ,l
g
Chase Manhattan Bank 美国大通银行 Bb/if:XS
chattels 实产 {`!6w>w0
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 \3JCFor/
Che Hsing Finance Company Limited 浙兴财务有限公司 1/M^7Vb.
check-and-balance system 制约平衡制度 Tb i?AJa}
Chekiang First Bank Limited 浙江第一银行 YV.' L
cheque 支票 *yhA8fJ
Chiao Yue Finance Company Limited 侨裕财务有限公司 Z@zo~*o
Chiba Bank, Ltd. 千叶银行 v"k ?e
Chicago Board of Options Exchange 芝加哥期权交易所 3``JrkPI
Chicago Board of Trade 芝加哥交易所 5#.m'a)
Chicago Mercantile Exchange 芝加哥商品交易所 EO !,rB7I
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 t2dsYU/
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 sX1DbEjj[o
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 9JA@m
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 w"'
Pn`T
child allowance 子女免税额 |T<aWZb^=
China & South Sea Bank Limited 中南银行 :h(HKMSk1
China Affairs Committee [Hong Kong Futures Exchange Limited] ?X|)0o
中国事务委员会〔香港期货交易所有限公司〕 [MIgQ.n
China concept stock 中国概念股 cY5&1Shb~
China Construction Bank 中国建设银行 05wkUo:9
China Development Division [Stock Exchange of Hong Kong Limited] v@\S$qU2
中国发展科〔香港联合交易所有限公司〕 KhR3$|fH<
China Economic News 《中国经济新闻》 2.v{W-D[
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 ^Q8yb*MN
China State Bank Limited 国华商业银行 UR'[?
Chinatrust Commercial Bank, Limited 中国信托商业银行 u@_|4Bp,"
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 b}qfOgd5
Chinese Bankers Club, Hong Kong 香港银行华员会 eK7A8\;e
Chinese Banks' Association 香港华商银行公会 y0xBNhev
Chinese Gold and Silver Exchange Society 金银业贸易场 >=N-P<%
Chinese New Year bonus 年奖;年终花红 DT]4C!dh
chit fund 银会 RL`E}:V
Chiyu Banking Corporation Limited 集友银行有限公司 8jz>^.-o
Chiyu Finance Company Limited 集友财务有限公司 qyRN0ZB"A^
Cho Hung Finance Limited 朝兴金融有限公司 B?j t?
choses in action 无形动产;据法权产 /|v4]t-
chronological book 序时帐簿 H:DR?'yW
Chubu Securities Finance Company 中部证券金融公司 [%K6-\S
Chung Khiaw Bank Limited 崇侨银行 x1 |/
Chung Nan Finance Company Limited 中南财务有限公司 9y!0WZE{e
Chuo Trust & Banking Co., Ltd. 中央信托银行 ]+I9{%zB%8
Chuo Trust Asia Limited 中央信托亚洲有限公司 9lq5\ tL-
Citibank, N.A. 万国宝通银行 h.Qk{v
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 7!J-/#!
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 Jqxd92 bI
Citicorp International Limited 万国宝通国际有限公司 "1a;);S=*)
civil debt 民事债项 |ke0G
Civil Service Pension Reserve Fund 公务员退休金储备基金 -64lf-<
claim 申索;索偿;债权 /9_%NR[
claim equalization fund 申索平衡基金 l#[Z$+!09
claim for refund of property tax 申请发还物业税 (HRj0,/^
claim of debt 债权申索 beOMln+R
claim on bank 对银行的债权 HT.,BF
claim to dividend 摊还债款申索 m"!SyN}&9?
claimant 申索人;索偿人 d|R-K7 ~~
claims statistics 申索统计数字 yY8zTWji_
class of insurance business 保险业务类别 89M'klZ
class of property 财产类别 Q/|.=:~FO
claw-back 递减率 m1W) PUy
clearance cost 清拆成本 %,[,mW4l
clearing 结算;票据交换;清算 i]Mem M-
clearing account 结算帐户 9^/Y7Wp/@
clearing and settlement system 结算和交收系统 `KZV@t
clearing balance 结算差额 N:lE{IvRJ
clearing bank 结算银行 ,V1"Typ#<
clearing cheque 交换支票 _<AkM"
clearing house 结算所;票据交换所 b+~_/;Y9
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 Z^'~iU-?
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 T";evM66
clearing member 结算会员 `NtW+v
Clearing Members' Fund 结算会员基金 vEI{AmogRx
clearing participant 结算参与者 c0o]O[
clearing rebate 结算费用的回佣 s*rR>D:
Clearing Rules [SEHK Options Clearing House Limited] WOn53|GQK
《结算规则》〔联交所期权结算所有限公司〕
}ktIG|GC
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 %_|KiW
Clerk to the Board of Review 税务上诉委员会书记 ]T)N{"&N/
client 客户;委托人;当事人 =2$(
tXL
client agreement 客户协议 I(M/X/
client confidentiality 客户保密的责任 336ETrG^0
client money 客户款项 T`e`nQ0nn
client statement 客户结单 uGZGI;9f4
clients fund 客户资金 v?."`,e
close 结算;收市;收盘 RG'iWA,9m`
close a position 平仓;轧平头寸 C+'-TLeu
close company 股份不公开的公司 %Yu~56c-
close higher 收市时价位较高 (7qlp*8.s
close lower 收市时价位较低 nXn@|J&z~U
close mixed 收市时荣辱互见 3(oMASf
close of exchange 交易所停市 AFi_P\X
close of financial year 财政年度终结 J$6WU z:?
close out 平仓 Z]Bv
close out a long position 平长仓 g|Lbe4?
close out a short position 平空仓 W.^zN' a
close steady 收市时价格稳定 #ZJ 1\Ov
close the gap 弥补差距 :6Z2@9.}w
closed position 平仓 +6uf6&.@~
closed-end investment corporation 股份固定的投资公司 )h@PRDI_
close-out price 抛售价格 /xUF@%rT
closing account 决算帐户 o9}\vN0F
closing balance 期终结余;收市结余 {}s/p9F4
closing price 收市价;收盘价 Al?%[-u
closing quotation 收市价;收市行情 %?[gBf[y
closing rate 收市汇价;收盘汇率 c!E{fS P
closing transaction 平仓交易 *+rfRH]a
clothing levy 成衣税 cg {5\Vl
club deposit 零存整付存款 #TNjQNg@O
Code of Aid 《资助则例》 P;.roD9
Code of Banking Practice 《银行营运守则》 s4|tWfZ
Code of Best Practice [Stock Exchange of Hong Kong Limited] 9`Qa/Y!
《最佳应用守则》〔香港联合交易所有限公司〕 z I2DQ]
9
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕;《操守准则》〔香港期货交易所有限公司〕 R3G\Gchd
Code of Conduct for Persons Registered with the Securities and Futures Commission f"Iui
《证券及期货事务监察委员会注册人操守准则》 2|j=^
code of practice 实务守则;经营守则;执业守则 t]SB.ja
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 <TVJ9l
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 ;j9%D`u<
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 *OA(v^@tx7
Code on Pooled Retirement Funds 《集资退休基金守则》 _>vH%FY
Code on Share Repurchases [Share Repurchase Code] @RPQ1da
《公司购回本身股份守则》〔《股份购回守则》〕 AZ(zM.y!#_
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 S`vt\g$ dN
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 A8tJ&O
rwY
co-debtor 共同债务人 I3 "6"
co-financing scheme 共同融资计划 z]9t 5I
cognizance 证明令 <( OHX3~
coin 硬币 E2M<I;:EA
coin replacement programme 硬币取缔计划 QqQhQ GV
coin set 套装硬币 f$FO 1B)
coinage 硬币 ~R[ k^i.Y
Coinage Security Fund 硬币发行基金 l)\Q~^cxd
cold call 主动与准客户接触 {_b2!!p
collapse in prices 价格下泻;价格下挫;价格暴跌 ueJ^Q,-t
collateral 抵押品 Ug+ K:YUq
collateral bond 担保债券 cD]H~D}M
collateral loan 抵押贷款 DY#195H
collateral security 附属抵押品 w4P;Z-Cd
collection 征收;收取 xS UpVK
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 O1~7#nJ*4[
collection of betting duty 收取博彩税 s[8M$YBf
Collection Office [Inland Revenue Department] 收税处〔税务局〕 Yeg<MrS4D
collective consumption 集体消费 +ZbNSN=
Collector 收税主任 VLV]e_D6s
Collector of Rates 差饷征收官 [z"E"_r~%Y
Collector of Stamp Revenue 印花税署署长 ?;o0~][!
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 4L,wBce;,t
combined surplus 合并盈余 - BWf.
combined visible and invisible trade account 有形及无形贸易合并帐目 )Wle
CS_
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 R]yce2w" z
commemoration coin 具纪念性的硬币 R ?s;L
r
commencement of winding-up 清盘开始 D SX%SE)
commerce and industry sub-index 工商分类指数 }>M\iPO.]*
commercial activity 商业活动 ^1~lnD~0
commercial bank 商业银行 b_`h2dUq
Commercial Bank Act of Norway 《挪威商业银行法》 r^6@Zwox]
Commercial Banks Law 《商业银行法》 6fw7\u
commercial borrowing 商业借款 C!:Lk,Z
Commercial Code of Japan 《日本商法》 j*>Df2z
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 ]*P9=!x|M
commercial invoice 商业发票 gHc1_G]
commercial letter of credit 商业信用证 ;:Z5Ft m
commercial loan 商业贷款;商业放款 iT:i
'\~
commercial paper 商业票据 tf6-DmMH
commercial paper market 商业票据市场 %Mj,\J!
commercial registry 商业登记处 aAe`o2Xs
commercial return 商业回报 <.Zh{"$qo
commercial sale 商业销售 j_d}?jh
commercialization 商品化 p>eYi \'
commercially viable 具商业利益;有利可图 R`]@.i4tt
Commerzbank AG 西德商业银行 [_jw8`
commission 佣金;委员会 /RJ]MQ\*O
Commission des Operations de Bourse of France 法国证券事务监察委员会 [R1|=kGU
commission house 佣金行;代办行 qqo#H O
commission payable 须付的佣金 l$1?@l$j
commission rebate 佣金回扣 ?,x\46]>_K
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 ~]?sA{
Commissioner of Banking 银行监理专员〔银监专员〕 TgjjwcO Y
Commissioner of Estate Duty 遗产税署署长 Q3%]
Commissioner of Inland Revenue 税务局局长 k={1zl ;
Commissioner of Insurance 保险业监理专员 sCw>J#@2>
Commissioner of Rating and Valuation 差饷物业估价署署长 UF^[?M =
commitment 承担;已承担的开支;承担额;承担项目 6O,k! y>
commitment fee 承诺费 #w%-IhP
Committee of the Hong Kong Association of Banks 香港银行公会委员会 va_u4
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 /ojx$Um
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 qCI7)L`
Committee on Payment System [Hong Kong Monetary Authority] \]4EAKJE
支付系统委员会〔香港金融管理局〕 qpFxl
Committee on Unit Trusts [Securities and Futures Commission] =8#.=J[/
单位信托委员会〔证券及期货事务监察委员会〕 ,mx\
-lWFy
Commodities Dealers' Deposit Fund 商品交易商按金基金 'k]~Q{K$
Commodities Trading Commission 商品交易事务监察委员会 e YP^.U)
commodity 商品 3O;H&
commodity classification 商品分类法 m8PS84."]M
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕
lTu& 9)
commodity dealer 商品交易商 ?\8
commodity exchange 商品交易所 I5E=Ujc_
Commodity Exchange Compensation Fund 商品交易所赔偿基金 T16gq-h'
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 ;_SSR8uHv
commodity flow method 商品流动法;商品流通法 \"$P :Uv
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 p?#T^{Quz~
commodity futures contract 商品期货合约 ECA<%'$?E
commodity market 商品市场 cH*")oD
commodity tax 商品税 @.$-
^-
commodity trading adviser 商品交易顾问 @gbW:
commodity trading adviser's representative 商品交易顾问代表 IV!`~\@
commodity trading advisory contract 商品交易顾问合约 a9;KS>~bq
commodity warrant 商品期权证 OQfFS+6
commodity-based investment 以商品为基础的投资 hFm^Fy[R
common fund 共同基金 ~C^:SND7
common property 分权共有财产 #<==7X#
common share 普通股 \,Ws=9f
common stock 普通股 O$r/{{I.
Commonwealth Bank of Australia 澳洲联邦银行 Pb;c:HeI/
Commonwealth Development Corporation 英联邦发展公司 7'esJ)2
Commonwealth Finance Ministers Conference 英联邦财长会议 9tv,,I;iU
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 bwhH2 ^ !
Commonwealth income tax 英联邦入息税 "[P3b"=gW
Commonwealth Preference 英联邦特惠制 'WhJ}Uo\
communal property 公有财产;公有产业 $365VTh"
communication expenses 通讯费用 al}J^MJ
Community Preference 欧共体特惠制 L!*+:L
DL
commutation of pension 退休金的折算 ?Xvy0/s5
commuted gratuity 折算酬金 vE^tdzAG
commuted pension gratuity 经折算的退休酬金 y>w;'QR&a
Companies Act [United Kingdom] 《公司法令》〔英国〕 &~+QPnI>Pm
Companies Handbook 《上市公司手册》 6d/Q"As
companies inspector 公司检查员 VQqBo~
Companies Liquidation Account 公司清盘帐户 *GoTN
Companies Ordinance: Information to be Included in a Rights Issue Prospectus OFtf)cGE
《公司条例:供股章程须载有的资料》 '4{=x]K
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》 v=iiS}s
Companies Registration Officer 公司注册主任 Lfi6b%/z
Companies Registry 公司注册处 .Ja].hP
Companies Registry Trading Fund 公司注册处营运基金 ~Z/,o)
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 NW5OLa")J<
Company Formation and Enforcement Division [Companies Registry] vTx>z\7q,
公司成立及条例执行部〔公司注册处〕 SWx: -<
company in which the public are substantially interested 由公众拥有相当权益的公司 nl
'MWP
company limited by guarantee 担保有限公司 v.<mrI#?
company limited by shares 股份有限公司 hT 1JEu
company register 公司登记册 L~t<
0\r
company registration fee 公司注册费 hZHM5J~
company with limited liability 有限法律责任的公司 -_Z 4)"k
company's memorandum 公司组织章程 1UJ rPM%
company's reserve 公司储备 V6P-?Nd
comparative advantage 比较优势;比较利益 p&RC#wYu
compensation 补偿金;赔偿 04dz?`HuB
Compensation Committee [Stock Exchange of Hong Kong Limited] `WXlq#:K
赔偿委员会〔香港联合交易所有限公司〕 .\_RavW23
compensation from insurance 保险赔偿 \\\8{jq
compensation fund 赔偿基金 v
=y
2
compensation fund levy 赔偿基金征费 \AroSy9
compensation rate 补偿率 3E*m.jX
Compensation Review Committee 赔偿检讨委员会 u*Xp%vNe
compensation scheme 赔偿计划 &
V>rq'~;
compensation trade 补偿贸易 1}a4AGAp
compensation value 补偿值 R]X 0D.
compensatory payment 补偿付款 uEJ8Lmi
competition and pricing strategy 竞争与定价策略 G*+^b'7
competitive edge 竞争优势 mTI`^e
competitive price 具竞争力的价格 nI]EfHU
competitive tender 竞争性投标 <7Pp98si,u
Compliance Committee [Stock Exchange of Hong Kong Limited] \fTQNF
监察委员会〔香港联合交易所有限公司〕 T8A(W
component of expenditure 开支组成部分 3:nBl?G<
Composite Consumer Price Index 综合消费物价指数 %\<b{x# G
composite index 综合指数 ^C'0Y.H S
composite rating 综合评级 :+Ukwno?/
composite return form 综合报税表 1V1I[CxlX
Composite Securities and Futures Bill 《证券及期货综合条例草案》 70 7( LG
composite tax return 综合报税表 o p9dYjG7
composition 组合成分;债务重整协议 b*?u+tWP_
composition of earnings 收益组合成分 ?p@J7{a
compound increase 复合增加率;复合增长率 `5@F'tKQ
compound interest 复利 P!|Z%H
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 PX|@D_%Y=
comprador note 买办票据 @p*)^D6E\
comprador order 买办付款令票 u5A?; a
comprehensive income tax 综合所得税 ;9k>;g3m
comptroller 审计主任 9(TGkz(NA
compulsory liquidation 强制清盘 #gV n7wq
compulsory winding-up 强制清盘 I2*rtVAP'j
computation 计算;计算表 zw+aZDcV(
computational procedure 计算方法 >E+g.5
,:W
computer audit programme 电脑审计程序;电脑核数程序 W#<1504ip
concentrated position 集中持仓量 7m-%
concentration risk 资金集中风险;集中融资风险 aq$ hE-{28
concept stock 概念股 :/|"db&`
concession 特许权;宽减措施;优惠 RA[j=RxK
concession contract 特许经营权合约 V+Tv:a
concessionary rate 优惠率 bOj)Wu
concordat 协定;契约;国际监管条约 VdK%m`;2
condition 条件 @ye!? %
conditional endorsement 附有条件的背书 %BGg?&
conditional offer 有条件要约 v,ssv{gU
conditional sale agreement 有条件售卖协议 *7Q6b 4~"
conditions of tender 投标章程 EB*sd S
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》 \Vf:/9^
conduct of business standard 业务操守准则 g&FTX>wX
Confidentiality Understandings 保密谅解文件 g.Xk6"kO
confirmation letter 确认书 %)r ~GCd
confirmation of mail transfer 信汇证明书 r+FEgSDa]
Confirmation of Payment 已缴税证明书 Gc|)4c
confirmed letter of credit 保兑信用证 mtv8Bm=<
confirming bank 保兑银行 xrkl)7;
confiscation order 没收令 B}d&tH2^s
connected transaction 关连交易 }'x;J
consensus capitalism 共识资本主义 GkJcd;
conservative investor 保守投资者 3^y(@XFt
consideration 代价;对价;约因 z lr!
consideration issue [listing method] 代价发行〔上市方式〕 k3#'g'>yh
consideration other than cash 现金以外的代价 0ae8Xm3J@R
consignee 收货人;代售人 Q>%n&;:
consignment 托运;寄售 [
/o'l:
consignor 付货人;托运人;寄售人 2cYBm^o|x
consolidated account 综合帐目 i
6G40!G=)
consolidated account expenditure 综合帐目开支 _!',%+
consolidated balance sheet 综合资产负债表 ZUQ
_u
consolidated cash deficit 综合现金赤字 >Wr%usNxc
consolidated cash surplus 综合现金盈余 d<a|dwAeh
consolidated enterprises sectorial index 综合企业分类指数 O{LCHtN
consolidated net earnings 综合净收益;综合净盈利 HK!ecQ^+
consolidated net profit 综合净利润;综合纯利 6$r\p2pi0
consolidated policy 综合保单 )]1hN;Nz
consolidated price 综合价格 6CBk=)qH
consolidated profit and loss account 综合损益帐;综合损益表 f4f2xe7\Q
consolidated public sector expenditure 公营部门综合开支 -G,}f\Cg
consolidated revenue account 综合收入帐 9wWBE<}>u
consolidated shareholders' fund 综合股东资金 $"kPzo~B_
consolidation of shares 股份合并 F^O83[S
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 ~29p|X<
consortium company 财团公司 OH\^j1x9I
consortium loan 银团贷款 Q7865
constant dollar figure 固定币值 4KH492Nq9
constant market price 固定市价 Nwi|>'\C
constant price 固定价格 ,L/ x\_28
constant price series 固定物价计算数列 |u&cN-}C d
constant rate 固定比率 iQ/~?'PB
constituent stock 成分股 +"?+Be
constitution 章程;组织章程 o
<q*3L5
construction output 建造产出量 7PY$=L48A
constructive trust 法律构定信托 2zTi/&K&
consultant accountant 顾问会计师 [%P#ieD4
consultant's fee 顾问费 CZ5\Et6r
Consultation Paper on Proposed Regulation on Share Margin Financing %T/@/,7h
《监管股票按贷财务的建议谘询文件》 K!-OUm5A
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability 79h~w{IT@
《有关联交所检讨董事资格的程序的谘询文件》 e,U:H~+]
consumer behaviour 消费者行为 ]Ox5F@
Consumer Council 消费者委员会 BR2Gb~#T
consumer credit financing operation 消费者信贷业务
po*G`b;v
consumer demand 消费者需求 m^_=^z+
consumer durables 耐用消费品 Jxe+LG
consumer expenditure 消费开支 ~K;QdV=YX
consumer goods 消费品 ":Dm/g
consumer market 消费市场 Q7s@,c!m_
consumer price 消费物价 Lzq/^&sc(
Consumer Price Index [CPI] 消费物价指数 II\&)_S.4
Consumer Price Index (A) 甲类消费物价指数 =c[tHf
Consumer Price Index (B) 乙类消费物价指数 Y9+_MxC"
Consumer Price Index Classification System 消费物价指数分类法 S0,\{j
Consumer Price Index Report 《消费物价指数月报》 HxG8'G
Consumer Price Index series 消费物价指数系列 @5%&wC
consumer price inflation 消费物价上涨 vQMBJ&
Consumer Representative Action Fund 消费者集体诉讼基金 8`q7Yss6F
consumer sentiment 消费意欲 TekUY m!G
consumer spending 消费开支;消费支出 vi,hWz8WB
consumption expenditure 消费开支 Y?0/f[Ax,y
consumption pattern 消费模式 $coO~qvU
consumption product 消费产品 X ,QsE{
consumption tax 消费税 ,;)ZF
contango 交易延期费;延期交割费;期货溢价 JWn26,
contingencies warrant 紧急拨款令;应急支款授权书 fvkcJwkc
contingency 应急费用;意外开支准备金 O`5,L[i1y
contingency allowance 应急准备金 Gt`7i(
contingency sum 应急费用;意外开支准备金 *M.xVUPr
contingent assets 或有资产 (eN7s_
contingent debt 或有债权;待确定债务 j6rN t|
contingent interest 待确定的权益 ";K w?
contingent liabilities 或有负债 >fPo_@O
contingent profit 或有利润 QZ a.c
contingent right 或有的权利 pO`KtagL
continue to hold a deposit 继续持有存款 P49\A^5S!
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 @+u>rS|IB
continuing rent 连续租金 %M(RV_R+6
continuing trustee 留任受托人 c3vb~l)
continuous licensing system 长期持牌制度
cw Obq\
Continuous Net Settlement System [CNS System] 持续净额交收系统 aB]0?C y9(
contra account 对销帐户 2xI|G
3U
contra flow 资金回流 f9D e!"*&
contra item 对销项目 l:85 _E
contra transfer 对销转拨 /(N/DMl[
contract 合约 isQ(O
contract for difference 差价合约 'YL[s
contract for service 服务合约 ?"B]"%M&
contract for settlement 平仓合约 ,lyW'<~gA
contract note 成交单据 xA] L0h]
contract of copartnery 合伙合约 ym%UuC3^w
contract of indemnity 弥偿合约 Ni,nQ;9
contract of insurance 保险合约 uDF;_bli)H
contract of reinsurance 再保险合约 Fhoyji4
contract price 合约价格 OZ[ YB
contracting party 订约人;立约人;缔约国 Yd^@Ei9
contractual agreement 合约协议 G=zWhqieh
contractual commitment 合约承担 =&HLz
7|
contractual joint venture 合约式联营企业 J!I)G&:
contractual mutual fund 合约互惠基金 FfoOJzf~o
contractual right 合约权利 gAqK)@8-
contractual savings fund 合约储蓄基金 ?e7]U*jEU
contributed surplus 实缴资本盈余 a)qan
contribution 出资;供款;捐款;分担款项 o5 L ^
contribution account 供款帐户 F@w; .e!
contribution to gross domestic product 在本地生产总值中所占比率 NTg@UT<
contribution to investment 出资额 P15
H[<:Fz
contribution to pension fund 退休金供款 CD|[PkjW
contributor 供款人;出资人;捐助人 _fGTTw(
contributory 分担人 cnv>&6a)
contributory scheme 供款计划 ZO0 Ee1/
contrived cessation of business 有预谋的停业 :GHv3hn5
control 控制权;控制;管制 m>>.N?
control of a company 公司的控制权;公司控股权 JAPr[O&
control of business 业务的控制权 k+3qX'fd
controlled company 受控制公司 2eT?qCxqc
controller 控制人;控权人;会计长 dUI5,3*
controller of an authorized institution 认可机构控权人 'D\Q$q
controlling company 控股公司 )Fw/Cu
controlling interest 控制权益;控股权益 x(_[D08/TT
controlling officer 管制人员 Cs'LrUB?=U
controlling officer's report 管制人员报告 @mp`C}x"0&
controlling shareholder 控股股东;持有控股权的股东 je4l3Hl
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》 bDI%}k9#
conventional lending 传统放款;常规放款
6@S6E(^
conversion 兑换;换算;转换〔证券〕 % RSZ.
conversion factor 换算因数 <n"BPXF~
conversion of stock 公债的转换 D #ddx
conversion rate 兑换率;换算率;转换价格〔证券〕 J=4>zQLW
convertibility 可兑性;兑换性;自由兑换 PNU(;&2<
convertibility undertaking 兑换保证 E-e(K8R
convertible 可兑换;可换股 U84W(X
convertible currency 可兑换货币 P]E-Wp'p
convertible debenture 可转换债权证 j0jl$^
convertible loan stock 可转换股的债权股额 q'2vE;z Kb
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 Y+gY"
conveyance 转易;转易契;财产转让证书 _T=g?0
q
conveyance of property 财产转让 VFHd2Ea(
conveyance on sale 售卖转易契 LF<&gC
conveyancing fee 业权转易费 JzHG5nmB
conveyancing scale charges 物业转易收费标准 e~'`x38
cooling-off period 冷静期 <g4}7l8
co-owner 共同拥有人;分权共有人 bS.w<V
Ew
co-partner 共同合伙人 YIU3}sJ!
co-partnership 共同合伙 nQ%HtXt;
Copenhagen Stock Exchange 哥本哈根证券交易所 q}1ZuK`6
core capital 核心资本 I<SgKva;c
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons {|;a?]?
《适用于注册人的衍生工具场外交易活动的核心运作和财务风险管理机制》 x-^6U
Core Principles for Effective Banking Supervision [Basle Committee] 8a)AuAi?!
《有效监管银行业的主要原则》〔巴塞尔委员会〕 C*9X;+S0J
cornering “夹仓”;轧空;囤积居奇 "tK%]c d-
corporate borrower 借款公司;借款机构 #el27"QP0
corporate business 公司企业;公司业务 K%(y<%Xp
Corporate Communications Department [Stock Exchange of Hong Kong Limited] 5~Y`ikwxL
企业传讯部〔香港联合交易所有限公司〕 hy;VvAH5
corporate customer 公司客户 IRdt:B|@
corporate dealer 公司交易商 jvT'N@
Corporate Finance Division [Securities and Futures Commission] _KT!OYH
企业融资部〔证券及期货事务监察委员会〕 boh?Xt-$
Corporate Finance (D.T.C.) Limited 协联财务有限公司 a"8[,A3
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 s6H'}[E<
corporate governance 公司管治 95DEuReKi
corporate income tax 公司所得税 ZedFhm
corporate investment adviser 公司投资顾问 xQy,1f3s+
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 tAX*CMW
corporate plan 公司计划 rS8a/d~;0
corporate practice 执业法团
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corporate profits tax 公司利得税 (FuIOR
corporate savings 公司储蓄 4<s.|W`
corporate service tax 公司服务税 bOY;IB
_
corporate signature 法团的签名 )?n'ZhsX
corporation 法团;公司 "Fz.#U
corporation bond 公司债券 "gM^o
corporation stock 公司股证;地方债券〔英国〕 >rnVTK
corporation tax 公司税 Z$oy;j99y
correction phase of stock market 股市调整期 h}bfZL
Correctional Services Industries Suspense Account 惩教工业暂记帐 E?m~DYnU
corrective affidavit 修正遗产申报誓章 q76POytV|
correspondent bank 代理银行 \& JZ
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Cosmos Finance Limited 宇宙财务有限公司 jDzQw>TX
cost 成本;费用;价格 1Pf(.&/9_
cost centre 成本中心 S_}`'Z )
cost competitiveness 成本竞争力 Cj5mM[:s
cost control 成本控制;成本管理 :<%bAn
cost convention 原值成本法;成本惯例 nHK(3Z4G
cost effectiveness 成本效益;经济效益 V\~.
cost efficiency 成本效率 5dBftTv?
cost element 成本要素 %36x'Dn?
cost flow 成本流转 }xZi Ct
cost input 投入资金 u\R?(G&
cost management information system 成本管理资料系统 K}*ets1s}
cost of an asset 资产成本 d@%"B($nR
cost of borrowing 借贷成本 =:W2NN'
cost of capital 资本成本;资金成本 sFU< PgV
cost of installation 安装费 |dRVSVN
cost of issue 招股费用;发行股份费用 E-LkP;
cost of living 生活费用 Obdn#Wm=
cost of transmitting 传送费用
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cost overrun 成本超支 LZ*8YNp1'
cost price 成本价格 5>532X(0
cost price structure 成本价格结构 XTol|a=
cost to the revenue 政府收入的损失;政府减少的收入 UK`A:N2[
cost-benefit analysis 成本效益分析 *MF9_V)8V
cost-benefit study 成本效益研究 gGqrFh\
cost-book company 以成本帐原则组成的公司 p|UL<M9{a]
cost-effectiveness analysis 成本效益分析 6r7>nU&d
costing 成本计算;成本计算法 8tvmqe_G
costing and pricing policy 成本及定价政策 ZsGvv]P
costing exercise 成本计算工作 (Wzp sDte
costing review 成本检讨 ~ELY$G.xl
cost-of-living allowance 生活津贴 =w2 4(S
cost-of-living index 生活指数;生活费用指数 PK*Wu<<
cost-plus pricing 成本加成定价法 A2
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cost-push inflation 成本推动的通货膨胀 |Q?h"5i"(
cost-recovery basis 收回成本的原则 6Z\ aJ
cost-related charges 依成本而定的收费 'o$j~Mr
cost-related fee 依成本而定的收费 Z:4/lx7Bq
co-surety 共同担保人 ,GbmL8P7Y
co-trustee 共同受托人
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cotton futures 期棉 pP<8zTLn
Council of SEHK 联交所理事会
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Council of the Hong Kong Society of Accountants 香港会计师公会理事会 /qpSmRL
counterclaim 反申索 h$S#fY8
counterfoil 联页〔收据〕;存根〔支票〕;票根 Y\xEPh
counter-guarantee 反担保 Y$'j9bUJ
counter-inflationary policy 反通货膨胀政策 bQ<qdGa
countersignature 副署签名;连署签名 <'y<8gpM
country debt provisioning 债务国坏帐准备 }\4yU=JPK
country of beneficial ownership 实益拥有国 24sMX7Q,i
coupon 息票;赠券 5Rqdo\vE
coupon rate 息票利率 =?sG~
cover 保证金;承保范围;补仓 /\J0)V
cover note 临时保单 @!ChPl
cover short position 补仓;填平空仓 c-Gp|.C
coverage 保额;承保范围 gF6> /
covered call 备兑认购期权 0b&