C: U|>Js!$
\"Np'$4eu
calendar year figure 历年数字 EV}%D9:
call 催缴通知;认购期权 Xd4~N:
call deposit 通知存款;活期存款 - na]P3 s
call loan 短期同业拆借;通知贷款 f~53:;L/
call margin 补仓;追加保证金 bY`k`3v
call market 短期同业拆放市场 }"szL=s
call money 短期同业拆借;活期贷款 ,HkJ.6KF
call option 认购期权;看涨期权 |i|O9^*%
call price 赎回价格;提前赎回价 </fzBaTo
call warrant 认购认股权证;回购认股权证 V3UEuA
callable share 可收回股份;可兑付股份 n4ISHxM
called up share capital 已催缴股本 m~}nM |m%
Canadian Dollar [CAD] 加拿大元 f}fM%0/5
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 bv+PbK]iO
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 n9#@
e}r
cancellation price 取消费 [P<oyd@#
cap 上限 ^*ZO@GNL
capital 资本;资金 O)hNHIF
Capital Accord 《资本协定》 iM\W"OUl[
capital account 资本帐;非经常帐 RW3&]l=
capital account commitment balance 资本帐承担额结余 s}5;)>3~@
Capital Adequacy Directive [CAD] 《资本充足指引》 B${Q Y)t
capital adequacy ratio [CAR] 资本充足比率 RSp=If+4
capital allowance 资本免税额 rTx]%{
capital alteration 资本变更 >OQ<wO6
capital and liabilities ratio 资本负债比率 ETmfy}V8
capital and liquidity requirement 资本与流动资金的规定 DCHU=r
capital appreciation 资本增值 bkV_ ^8
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〕 |kjk{
capital assets 资本资产 Tfj%Sb,zM
capital at risk 风险资本 5YRa2#d
capital base 资本基础;资金基础 lK{h%2A\b
capital charges 资本支出;资本费用 NpSS/rd $
capital commitment 资本承担 V
]Z{0
capital contribution certificate 出资证明书 gI[xOK#
capital convergence 划一资本充足比率 q$\KE4v"
capital cost 资本成本;建设成本;建设费用 7r:!HmRl
capital cover 资本保证 Zb@PwH4
capital deficit 资本亏绌;资本赤字 Mq-;sPsFP
capital divided into shares 资本分成股份 >2%!=q3)
capital element 资本因素;资本部分 R@;kYS
capital equipment 资本设备 %/4ChKf!VR
capital expenditure 资本开支;非经常开支 0PZpE
"$X
capital expenses 资本费用 At"@`1n_u'
capital financing 筹集资本;以非经常收入支付非经常开支的结算 b8Y-!]F
capital flow 资金流量 qg|SBQ?6
capital formation 资本形成;集资 ]c*&5c$
capital formation figure 资本组合数字 aK'BC>uFI
capital fund 资本基金 v&|o5om
capital gain 资本增益;资本增值 Mu TlN
capital gains tax 资本增值税 g$uj<"^
capital goods 资本财货;资本货物 orJN#0v4
capital grant 非经常补助金;非经常拨款;建设补助金 o4U9jU4<"
capital grant cycle 建设补助金周期 3d[fP#NY7
capital injection 注入资本;注资 gd2cwnP
capital input 投入资本 K1jE_]@Z
capital intensity 资本密集度 L,BuzU[1S
capital intensive 资本密集 GP1b/n3F1
capital investment 资本投资 } DoNp[`
Capital Investment Fund 资本投资基金 L\o-zNY
capital loss 资本损失 iXI >>9
capital maintenance 资本保值;资本保留 a:C
ly9
capital market 资本市场;资金市场 G8j$&1`:
capital market instrument 资本市场票据 H|5\c=
capital money 资本款项 Gq?JMq#
capital money subject to a trust 信托财产资本 VTS8IXz
capital movement 资本流动 x:G uqE
capital nature 资本性质 qEE
V&
capital outlay 资本支出 NU O9,
capital portion 资本部分 /alJN`g
capital profit 资本利润 ~~z}yCl
capital project 基本工程项目;非经常开支项目 `i;f
capital receipt 资本收入 <8~bb-U$
capital redemption 资本赎回 M/T
ll]\|
capital redemption business 资本赎回业务 Zh,(/-XN;
capital redemption contract 资本赎回合约 `bNY[Gv>)
capital redemption reserve 资本赎回储备 #R}sGT
capital reduction 资本减缩;减资 4'[/gMUkw
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] s>ilxLSX]
股本削减计划〔香港联合交易所有限公司〕 O(#DaFJv
capital repayment 偿还资本 icH\(
capital reserve 资本储备;后备资本 ^i:%0"[*^i
capital revenue 资本收益;非经常收入 qi!+Ceo}
capital spending 资本开支;资本支出;非经常开支 w6aq/m"'
capital stock 股本 G?*)0`~W
capital stock subscription 认缴股本;认购股本 lG6P+ Z/nf
capital subsidy 建设津贴;基本建设津贴 'a[|'
capital subvention 非经常资助金 yJNQO'wcv
capital sum 资本额 @X5F$=aqZr
capital tax 资本税 d[=~-[
capital transfer tax 资本转移税 c <Fr^8
capital turnover 资本周转率 WS6'R
capital value 资本价值 V^apDV\AV
capital works project 基本工程项目 /6 QwV->
Capital Works Reserve Fund 基本工程储备基金 *>
LA30R*v
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 ;LD!eWSK,
capitalization 资本化;资本总额 5o2w)<d!
capitalization of interest 利息化作本金 4d-f6iiFV
capitalized interest 化作本金的利息 ~lib~Y'-
capitalized loan 转作资本的贷款 it77x3Mm
F
capitalized value 资本还原值;资本化价值 c&X2k\
capitation grant 按人计算的补助金 mQUI9
captive insurance business 专属自保保险业务 Xs}.7
car insurance 汽车保险 grrM[Y7#~b
Caribbean Development Bank 加勒比开发银行 UU'0WIbY6
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] a]\l:r
意大利嘉利堡银行 4h~CDy%_
cartel 同业联盟;卡特尔 ip8%9fG\>
cartelized rates system 联营式利率制度 _Fkz^B*
cash 现金;现款 #p$iWY>e~
cash accounting system 现金会计制度 y rH@:D/
cash acquisition 以现金投资所得的资产 =Z}$X:
$
cash allowance 现金津贴 j]P'xrWl]8
cash assets 现金资产 (X zy~l<
cash at bank 银行现金;银行存款 <x-7MU&
cash balance 现金结余 /0 CS2mLC
cash basis 现金收付制;收付实现制 *!NxtB!LC
cash basis accounting 现金收付制会计;收付实现制会计 TMJq-u51
cash bonus 现金红利 W-D{cU
cash book 现金出纳帐;现金簿 gv\WI4"n
cash client 现金客户 ur\<NApT;
cash commission rebate 现金回佣 m55|&Ux|
cash compensation 现金补偿 6--t6>5
cash contribution 现金承担额;现金分担额 \w#)uYK{i_
cash cost 直接费用;现金成本 G{CKb{
cash coupon 现金礼券 TsVU^Z%W
cash credit 现金信贷 ?te~[_oT
cash deficit 现金赤字 Gn&=<q:H
cash deposit and withdrawal 现金收支 P_}wjz}9ZX
cash disbursement journal 现金支出日记簿
w#}[=jy
cash disbursement slip 现金支出传票;现金支出单 uo`zAKM&A
cash flow 现金流量;银根 "rA-u)Te
cash flow lending 流动现金放款;无抵押融资 '9u(9S
cash flow statement 现金流量表;现金流动表 fQQj2>3w
cash flow surplus 现金流量盈余 ;-kC&GZf
cash in hand 库存现金;手头现金 R`KlG/Tk
cash in till 备用现金 ` {/"?s|
cash in transit 运送中现金;在运现金 qBF6LhR
cash input 投入现金 i+90##4<?
cash input figure 现金投入数字 Z2a~1BL
cash limit 现金支出限额;现金限额 7w\L<vFm
cash margin 现金保证金 };Pdn7;1G:
cash market 现货市场;现金交易市场 g~p43sVV
cash offer 现金要约;现金补偿额 BD,J4xH;
cash payment 现金付款;现金支付 g>E.Snj}
cash position 现金头寸 k@Qd:I;;
cash price 现金价格 &ea6YQ
cash receipts journal 现金收入日记簿 DrK@y8
cash receiving slip 现金收入传票;现金收入单 n{$! ]^>
cash settlement 现金结算 A3^_'K
cash surplus 现金盈余 L.2!Q3&
cash with order 订货付现;凭票即付 ^|%u%UR
cashier's order 银行本票 3!M|Sf<s
cashier's order outstanding 未承兑的银行本票 otA'+4\
cash-limited subhead 有现金支出限额的分目 G4rd<V0[D
cash-sweep 现金彩票活动 ^u(-v/D9
casual client “散客”;“散户” " %
l``
CCASS Depository 中央结算系统证券存管处 [>D5(O
CCIC Finance Limited 中芝兴业财务有限公司 |"g+p)A
cedant 分出者 BdrYc^?JL]
ceding company 分出公司 (<2!^v0.M
ceding insurer 分出保险人 y!8m7a
ceiling 上限 E(F?o.b
ceiling price 最高限价 jP#I](\eG
central bank 中央银行 1>=%TIO)
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 m*|G2
central banking 中央银行业务 {X5G
central banking function 中央银行职能 ra;:
Central Clearing and Custodian System 中央结算及托管系统 4s9qQ8?
Central Clearing and Depository System 中央结算及存管系统 m
yy*rt
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 <&kl:|
central clearing house 中央结算所 ?{L5=X@$$
central clearing system 中央结算制度;集体交收系统 s2`} ~
central custody system 中央托管系统 -e O>d}
central depository 中央存管处 U1Y0G[i)
central depository system 中央证券存管制度 k%R(Qga
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 qnFg7X>C,
central rate 中央汇率;中心汇率 c+{ ar^)*
Central Registration Hong Kong Limited 香港中央证券登记有限公司 W2{4s
1
Central Tender Board 中央投标委员会 .On3ZN
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 h<G7ocu !
centralized budgetary and payments system 集中预算及支付制度 ; GEr8_7
centred 12-month moving average 十二个月定位移动平均数 s14D(:t(
certificate of approval 批准证明书 Vkfc&+
certificate of beneficial entitlement to property 资产权益证书 OP|X-
certificate of compliance 合格证明书;合约完成证明书 IdoS6
certificate of deposit [CD] 存款证 !5
?<QKOe
certificate of exemption from estate duty 豁免遗产税证明书 3N?"s1U
certificate of incorporation 公司注册证书;法团注册证书 iUbcvF3aP
certificate of incorporation of registered trustees 注册受托人法团证书 iD.p KG
certificate of indebtedness [CI] 负债证明书 cx[[K.
certificate of insurance 保险证书 i0u`J
certificate of interest 权益证明书;息票 RdB,;Um9f
certificate of means 资产证明书 fI,2l
certificate of participation 参与证明书 tn;Uaw
certificate of payment of profits tax 缴付利得税证明书 8=)9ZjfD
certificate of preference 特惠税证 _\<TjGtG
certificate of rateable value 应课差饷租值证明书 =om<* \vsO
certificate of registration 登记证书;注册证明书 +&r=XJ5:`p
certificate of satisfaction 清偿证明书 L|8&9F\
certificate of transfer 转让证明书 %%9T-+T
certificate to bearer 不记名证明书 FqZD'Uu7
certification 核证 v6H!.0
certification fee 核证费 XMzQ8|]
certified cheque 经银行证明可兑现的支票 P{HR='2
certified public accountant [CPA] 执业会计师 JkI|Ojmm/
certified statement 经证明的报表 hcpe~spz9|
cessation of business 停业 ~x[(1
cession 分保 GL _hRu
C.F. Finance Company Limited 浙一财务有限公司 J|
1!4R~
chance 机会;中彩机会 `YY07(%
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 FE1'MUT_
change of domicile 迁册 Y.q$"lm7k
change to estimates 修订预算 cqaq~
change to the approved estimates of expenditure 核准开支预算的变动 OepQ Z|2
charge 费用;押记;抵押 Gzp*Vr
charge number 税单号码 v%kl*K`*
charge on assets 资产的征税 }zIWagC6
charge upon general revenue 从政府一般收入中拨款支付 )Y`ybADd3
chargeable 可予征收;应课税的 Bjh8uW
G
chargeable agreement for sale 可予征收印花税的买卖协议 1)5/a5
chargeable income 应课税入息 ;Fd1:"1pP
chargeable normal trading receipt 应课税的一般营业收入 /8 yv8
chargeable profit 应课税利润 *TrpW?]Y&
chargeable to tax 应课税 J3XG?'
}
charged to... 记入……帐目 ve\@u@K^
chargee 承押记人 (Vn3g ra
charge-holder 受押人 dGUiMix{N
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 WHqw=!G
charging order 押记令 ps^["3e
chargor's right 押记人的权利 *uSlp_;kB
charitable donation 慈善捐款 ZENblh8fs
charitable trust 慈善信托 +Ht(_+To1
charity property 慈善财产 _;R#B`9Iu
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 TrNh,5+b
charter 章程;特许权 p q%inSY
charter of incorporation 成立章程 qeC^e}h
chartered accountant 特许会计师 oN)I3wO$
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 RRro.r,
Chartered Institute of Public Finance and Accountancy [United Kingdom] d6ifJ
特许公共财政及会计学会〔英国〕 E
B!
,t
charterer 承租人 #=72/[
Chase Manhattan Asia Limited 美国大通亚洲有限公司 TEbIU8{Y
Chase Manhattan Bank 美国大通银行 i6S["\h>
chattels 实产 1d$wP$
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 W)^%/lAh
Che Hsing Finance Company Limited 浙兴财务有限公司 );?tGX
check-and-balance system 制约平衡制度 ^)o]hE|
Chekiang First Bank Limited 浙江第一银行 @V&HE:P
cheque 支票 _Ea1;dJmq
Chiao Yue Finance Company Limited 侨裕财务有限公司 IpM"k)HR
Chiba Bank, Ltd. 千叶银行 )NTpb
Chicago Board of Options Exchange 芝加哥期权交易所 XjmAM/H4
Chicago Board of Trade 芝加哥交易所 Nrq/Pkmy
Chicago Mercantile Exchange 芝加哥商品交易所 A"0Yn(awWu
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 D~TlG@Pq
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 v?}rA %so
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 ;&!QN#_
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 0b<Qs88yd>
child allowance 子女免税额 F0"("4h:
China & South Sea Bank Limited 中南银行 a'?LC)^
China Affairs Committee [Hong Kong Futures Exchange Limited] UR(i_T&w
中国事务委员会〔香港期货交易所有限公司〕 t0za%q!fK<
China concept stock 中国概念股 <dAxB$16sT
China Construction Bank 中国建设银行 7+Nl)d:CJ
China Development Division [Stock Exchange of Hong Kong Limited] EWq
< B)
中国发展科〔香港联合交易所有限公司〕 wKoar
China Economic News 《中国经济新闻》 6B Hdc
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 6W~JM^F
China State Bank Limited 国华商业银行 X5-[v(/]
Chinatrust Commercial Bank, Limited 中国信托商业银行 9?^0pR p
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 ]AZCf`7/?
Chinese Bankers Club, Hong Kong 香港银行华员会 ~jzT;9:
Chinese Banks' Association 香港华商银行公会 p@h<u!rL8
Chinese Gold and Silver Exchange Society 金银业贸易场 @LY[kt6o
Chinese New Year bonus 年奖;年终花红 lv~ga2>z
chit fund 银会 tv2k&\1
Chiyu Banking Corporation Limited 集友银行有限公司 ` +)Bl%*
Chiyu Finance Company Limited 集友财务有限公司 jk Aru_C
Cho Hung Finance Limited 朝兴金融有限公司 06`caG|]-M
choses in action 无形动产;据法权产 l\!`ZhM,
chronological book 序时帐簿 !|
q19$
Chubu Securities Finance Company 中部证券金融公司 roBbo
Chung Khiaw Bank Limited 崇侨银行 } Fli
Chung Nan Finance Company Limited 中南财务有限公司 s#aane
Chuo Trust & Banking Co., Ltd. 中央信托银行 xgtx5tg
Chuo Trust Asia Limited 中央信托亚洲有限公司 ~S<}q6H.
Citibank, N.A. 万国宝通银行 _,? xc"
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 5g;mc.Cvt
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 I0;gTpt9
Citicorp International Limited 万国宝通国际有限公司 zm_8{Rta}
civil debt 民事债项 ZkdSgc')
Civil Service Pension Reserve Fund 公务员退休金储备基金 >.H}(!
claim 申索;索偿;债权 ^)'D
eP/
claim equalization fund 申索平衡基金 4F<was/
claim for refund of property tax 申请发还物业税 ScQ9p379
claim of debt 债权申索 9j}Q~v\
claim on bank 对银行的债权 Q=Q&\.<
claim to dividend 摊还债款申索 -Vs;4-B{9
claimant 申索人;索偿人 =>&~p\Aw
claims statistics 申索统计数字 'R#MH
class of insurance business 保险业务类别 d7uS[tKqg
class of property 财产类别 #Fgybokm
claw-back 递减率 2Ky|+s[`[
clearance cost 清拆成本 gt=@v())
clearing 结算;票据交换;清算 P,7R/-u 5D
clearing account 结算帐户 jF(R;?,
clearing and settlement system 结算和交收系统 zQ+
%^DT1
clearing balance 结算差额 FuAs$;
clearing bank 结算银行 i?V:+0#q\]
clearing cheque 交换支票 |O' gT8
clearing house 结算所;票据交换所 yNG|YB;
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 5 o[E8c8
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 Zeq^dV5y77
clearing member 结算会员 \Hq=_}]F
Clearing Members' Fund 结算会员基金 A'D2uV
clearing participant 结算参与者 @wVDe\% ,
clearing rebate 结算费用的回佣 9lkl-b6xG
Clearing Rules [SEHK Options Clearing House Limited] .3SP#mI
《结算规则》〔联交所期权结算所有限公司〕 !
GtF%V
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 -I z,vd
Clerk to the Board of Review 税务上诉委员会书记 TxKNDu
client 客户;委托人;当事人 *ozXilO
client agreement 客户协议 !u/c'ZLZ>
client confidentiality 客户保密的责任 i-4?]h k
client money 客户款项
CUft
client statement 客户结单 %6&c3,?U\n
clients fund 客户资金 &KV$x3
close 结算;收市;收盘 B- |C%~fe
close a position 平仓;轧平头寸 BFqM6_/J
close company 股份不公开的公司 61sEeM
close higher 收市时价位较高 /N")uuv
close lower 收市时价位较低 @HY P_hR
close mixed 收市时荣辱互见 kkOjAp{<t
close of exchange 交易所停市 ;g?o~ev 8
close of financial year 财政年度终结 x4`|[
close out 平仓 k`\L-*:Ji
close out a long position 平长仓 +xU=7chA
close out a short position 平空仓 7c<_j55(
close steady 收市时价格稳定 &Gm3
close the gap 弥补差距 K]^Jl0
closed position 平仓 XAB/S8 e
closed-end investment corporation 股份固定的投资公司 7{V N27Fa_
close-out price 抛售价格 _Om5wp=:
closing account 决算帐户 R-2Abyts2
closing balance 期终结余;收市结余 d7Z$/ $
closing price 收市价;收盘价 }_Y\6fcd
closing quotation 收市价;收市行情 '
R= O eH
closing rate 收市汇价;收盘汇率 a!&m\+?
closing transaction 平仓交易 |T*t3}
clothing levy 成衣税 3g0v,7,Zv
club deposit 零存整付存款 YdYaLTz
Code of Aid 《资助则例》 qy-Hv6oof
Code of Banking Practice 《银行营运守则》 %4/X;w\3
Code of Best Practice [Stock Exchange of Hong Kong Limited] g}BS:#$
《最佳应用守则》〔香港联合交易所有限公司〕 aq9Ej]1b
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〕 kZc Ge*
Code of Conduct for Persons Registered with the Securities and Futures Commission N0YJ'.=8,
《证券及期货事务监察委员会注册人操守准则》 awLSY:JI
code of practice 实务守则;经营守则;执业守则 GwG(?_I"
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 MEtKFC|p
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 ]XWtw21I1
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 D/z*F8'c
Code on Pooled Retirement Funds 《集资退休基金守则》 &}0#(Fa`
Code on Share Repurchases [Share Repurchase Code] )>pIAYCVP
《公司购回本身股份守则》〔《股份购回守则》〕 D e$K
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 )$O'L7I n&
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 3)l<'~"z<
co-debtor 共同债务人 )-i (%;,*e
co-financing scheme 共同融资计划 FX~pjM
cognizance 证明令 R?:(~ X\
coin 硬币 99[v/L>F
coin replacement programme 硬币取缔计划 jtwe9
coin set 套装硬币 4EhWK;ra
coinage 硬币 3IoN.
Coinage Security Fund 硬币发行基金 F[X;A\
cold call 主动与准客户接触 Fn;Gq-^7@
collapse in prices 价格下泻;价格下挫;价格暴跌 W)`H(J
collateral 抵押品 :ZXaJ!
collateral bond 担保债券 7[M@;$
collateral loan 抵押贷款 z~jk_|?|?
collateral security 附属抵押品 @[;$R@M_3
collection 征收;收取 OuB[[L
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 1+ V<-I@{
collection of betting duty 收取博彩税 py\/m]
Collection Office [Inland Revenue Department] 收税处〔税务局〕 wNl "y
collective consumption 集体消费 <7j"CcJzZ
Collector 收税主任 GJBMaT
Collector of Rates 差饷征收官 K3`48,`?wA
Collector of Stamp Revenue 印花税署署长 ?Lr:>
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 l YjPrA]TC
combined surplus 合并盈余 KwxJ{$|xH
combined visible and invisible trade account 有形及无形贸易合并帐目 )u307Lg
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 VWMr\]g
commemoration coin 具纪念性的硬币 VS+5{w:t
commencement of winding-up 清盘开始 *C(q{|f
commerce and industry sub-index 工商分类指数 N&W7g#F
commercial activity 商业活动 "I3&a1*
commercial bank 商业银行 _D1)_?`a@-
Commercial Bank Act of Norway 《挪威商业银行法》 ZC&4uNUr
Commercial Banks Law 《商业银行法》 Bs<LJzS{V
commercial borrowing 商业借款 e!4Kl:
Commercial Code of Japan 《日本商法》 sV`XJ9e|
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 zi,":KDz#
commercial invoice 商业发票 R-\"^BV#Z
commercial letter of credit 商业信用证 Jv D`RUh
commercial loan 商业贷款;商业放款 mz^[C7(q'(
commercial paper 商业票据 Q0TKM>
commercial paper market 商业票据市场 6`)Ss5jzk
commercial registry 商业登记处 u6P U(f
commercial return 商业回报 HjX)5@"o(
commercial sale 商业销售 *
Vymb
commercialization 商品化 &-ZRS/_d>
commercially viable 具商业利益;有利可图 C]
|m|`
Commerzbank AG 西德商业银行 $)7Af6xD
commission 佣金;委员会 @C5%`{\
Commission des Operations de Bourse of France 法国证券事务监察委员会 4,ewp coC%
commission house 佣金行;代办行 s;:quM
commission payable 须付的佣金 ~VJP:Y{[
commission rebate 佣金回扣 #EO],!JM
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 13I~
Commissioner of Banking 银行监理专员〔银监专员〕 -257g;
Commissioner of Estate Duty 遗产税署署长 3$kElq[
Commissioner of Inland Revenue 税务局局长 bt?)ryu
Commissioner of Insurance 保险业监理专员 "C9.pdP\8
Commissioner of Rating and Valuation 差饷物业估价署署长 "'6R|<u=:
commitment 承担;已承担的开支;承担额;承担项目 2$oGy
commitment fee 承诺费 _2Fa.gi
Committee of the Hong Kong Association of Banks 香港银行公会委员会 f2{qj5 K
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 #pX +~{
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 20mZ{_%
Committee on Payment System [Hong Kong Monetary Authority] jp-]];:aPJ
支付系统委员会〔香港金融管理局〕 Ji:0J},m
Committee on Unit Trusts [Securities and Futures Commission] }/Y)^
单位信托委员会〔证券及期货事务监察委员会〕 8?k.4{?
Commodities Dealers' Deposit Fund 商品交易商按金基金 +,bgOq\aG
Commodities Trading Commission 商品交易事务监察委员会 LP}YHW/
commodity 商品 3hNb
?
commodity classification 商品分类法 :n(!,
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 "RsH'`
commodity dealer 商品交易商 yykyvy
commodity exchange 商品交易所 7:&a,nU
Commodity Exchange Compensation Fund 商品交易所赔偿基金 8R.`*
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 IR*:i{
commodity flow method 商品流动法;商品流通法 xqaw00,s
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 hin6cac
commodity futures contract 商品期货合约 OTwXc*2u]
commodity market 商品市场 I,!>ZG@6
commodity tax 商品税 2&U<Wiu\}
commodity trading adviser 商品交易顾问 Px"K5c*
commodity trading adviser's representative 商品交易顾问代表 pXHeUBY.
commodity trading advisory contract 商品交易顾问合约 &E8fd/s=k
commodity warrant 商品期权证 Hxd^oE
commodity-based investment 以商品为基础的投资 {,i='!WIm
common fund 共同基金 2v\-xg%1
common property 分权共有财产 SQx:`{O
common share 普通股 7j%sM&
common stock 普通股 MYeGr3V3
Commonwealth Bank of Australia 澳洲联邦银行 [0hZg
Commonwealth Development Corporation 英联邦发展公司 7$I *ju_
Commonwealth Finance Ministers Conference 英联邦财长会议 .AZ+|?d
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 l ~ /y
Commonwealth income tax 英联邦入息税 \{`*`WQF
Commonwealth Preference 英联邦特惠制 K?aUIkVs
communal property 公有财产;公有产业 JZrUl^8E
communication expenses 通讯费用 v4wXa:CJ
Community Preference 欧共体特惠制 UHUO9h
commutation of pension 退休金的折算 u+uu?.bM
commuted gratuity 折算酬金 auQfWO[ u
commuted pension gratuity 经折算的退休酬金 vW4N[ .+
Companies Act [United Kingdom] 《公司法令》〔英国〕 \Rvsy;7
Companies Handbook 《上市公司手册》 Bn{0-5nj
companies inspector 公司检查员 dCM*4B<
Companies Liquidation Account 公司清盘帐户 F`YxH*tO7
Companies Ordinance: Information to be Included in a Rights Issue Prospectus Z'z~40Bda
《公司条例:供股章程须载有的资料》 S~ 3|
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》 )Z2t=&Nw
Companies Registration Officer 公司注册主任 VR0#"
Companies Registry 公司注册处 quw:4W>
Companies Registry Trading Fund 公司注册处营运基金 Li\BRlebR{
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 1_.#'U>
Company Formation and Enforcement Division [Companies Registry] .:#6dG\0z
公司成立及条例执行部〔公司注册处〕 YJ^TO\4WM
company in which the public are substantially interested 由公众拥有相当权益的公司 @Ao E>
company limited by guarantee 担保有限公司 S~DY1e54GF
company limited by shares 股份有限公司 4i o02qd
4
company register 公司登记册 6KI< J*Wz`
company registration fee 公司注册费 )hai?v~g
company with limited liability 有限法律责任的公司 ;M Z@2CO
company's memorandum 公司组织章程 [M6/?4\
company's reserve 公司储备 xF3H\`{4x
comparative advantage 比较优势;比较利益 /q8?xP.
compensation 补偿金;赔偿 >w=xGb7
Compensation Committee [Stock Exchange of Hong Kong Limited] D?"TcA
赔偿委员会〔香港联合交易所有限公司〕 }~28UXb23
compensation from insurance 保险赔偿 >xE{&
):
compensation fund 赔偿基金 /1q] D8
compensation fund levy 赔偿基金征费 >K;'dB/m;1
compensation rate 补偿率 MhpR^VM'.
Compensation Review Committee 赔偿检讨委员会 q<cpU'-#
compensation scheme 赔偿计划 )ozN{&B6
compensation trade 补偿贸易 0Ti>PR5M
compensation value 补偿值 #i GRi!$h
compensatory payment 补偿付款 2=l!b/m
competition and pricing strategy 竞争与定价策略 oxPb; %
competitive edge 竞争优势 RycO8z*p
competitive price 具竞争力的价格 8; s$?*Gi
competitive tender 竞争性投标 %C[ ;&
Compliance Committee [Stock Exchange of Hong Kong Limited] lEC58`Ws
监察委员会〔香港联合交易所有限公司〕 P&Q 5ZQb
component of expenditure 开支组成部分 3It'!R8 $
Composite Consumer Price Index 综合消费物价指数 4n@,
p0
composite index 综合指数 gZs8BKO
composite rating 综合评级 (7rG~d1iS
composite return form 综合报税表 lFY;O !Y5\
Composite Securities and Futures Bill 《证券及期货综合条例草案》 f V.(v&
composite tax return 综合报税表 wFaWLC|&
composition 组合成分;债务重整协议 N7xkkAS{
composition of earnings 收益组合成分 JZQ$*K
compound increase 复合增加率;复合增长率 ^OQ#N z
compound interest 复利 Do|`wpR
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 8Q1){M9'
comprador note 买办票据 :8aIj_qds
comprador order 买办付款令票 K9*#H(
comprehensive income tax 综合所得税 ^ffh
comptroller 审计主任 y|X\f!
compulsory liquidation 强制清盘 E
2DTE
compulsory winding-up 强制清盘 KV0e^c;
computation 计算;计算表 \(LHcvbb
computational procedure 计算方法 O"mU#3?
computer audit programme 电脑审计程序;电脑核数程序 ASLRP
concentrated position 集中持仓量 O!uB|*
concentration risk 资金集中风险;集中融资风险 f:TC;K
concept stock 概念股 3;`93TO{
concession 特许权;宽减措施;优惠 U<NpDjc"
concession contract 特许经营权合约 g5to0
concessionary rate 优惠率 \?fl%r2
concordat 协定;契约;国际监管条约 m-a_<xo
condition 条件 ?^&!/,
conditional endorsement 附有条件的背书 ;r[=q u\
conditional offer 有条件要约 xTM&SVNbL_
conditional sale agreement 有条件售卖协议 [zR
raG\
conditions of tender 投标章程 JCZJ\f*EZ
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》 f(?`PD[
conduct of business standard 业务操守准则 +Z[%+x92
Confidentiality Understandings 保密谅解文件 0p$?-81BJ
confirmation letter 确认书 q#PGcCtu
confirmation of mail transfer 信汇证明书 MT#9x>
Confirmation of Payment 已缴税证明书 nZN]Q9
confirmed letter of credit 保兑信用证 k>n^QHM
confirming bank 保兑银行 =k`(!r2"#
confiscation order 没收令 6SsZK)X
connected transaction 关连交易 t Q_}o[
consensus capitalism 共识资本主义 M42D5|tZc
conservative investor 保守投资者 ~eL7=G@{
consideration 代价;对价;约因 |_~BV&g,N
consideration issue [listing method] 代价发行〔上市方式〕 $zz=>BOk
consideration other than cash 现金以外的代价 .?S#DS )
consignee 收货人;代售人 sa+:c{
consignment 托运;寄售 rsP-?oD8)
consignor 付货人;托运人;寄售人 $b$r,mc
consolidated account 综合帐目 yZFvpw|g
consolidated account expenditure 综合帐目开支 tQJ@//C\z
consolidated balance sheet 综合资产负债表 +.\JYH=yEr
consolidated cash deficit 综合现金赤字
v-[|7Pg}Z
consolidated cash surplus 综合现金盈余 &TWO/F+Y
consolidated enterprises sectorial index 综合企业分类指数 ;Xgy2'3
consolidated net earnings 综合净收益;综合净盈利 g)&-S3\
consolidated net profit 综合净利润;综合纯利 uD:O[H-x
consolidated policy 综合保单 Ed*`d>
consolidated price 综合价格 `U`Z9q5-
consolidated profit and loss account 综合损益帐;综合损益表 9LJ/m\bi
consolidated public sector expenditure 公营部门综合开支 _I|wp<R
consolidated revenue account 综合收入帐 S_2I8G^A
consolidated shareholders' fund 综合股东资金 e@^}y4
C
consolidation of shares 股份合并 uNhAfZ
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 s[s 6E`Q
consortium company 财团公司 `(B1 "qRi
consortium loan 银团贷款 a/)TJv
constant dollar figure 固定币值 u{p\8v%7
constant market price 固定市价 Bdbw!zRR$
constant price 固定价格 JBUJc
constant price series 固定物价计算数列 "
31C8
constant rate 固定比率
9CBB,
constituent stock 成分股 V(!b!i@
constitution 章程;组织章程 _9
Gy`
construction output 建造产出量 R#\8jv v
constructive trust 法律构定信托 n{'
[[2U
consultant accountant 顾问会计师 }.b[a z\T
consultant's fee 顾问费 H V
Consultation Paper on Proposed Regulation on Share Margin Financing Y@.JW
《监管股票按贷财务的建议谘询文件》 (uV7N7 <1
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability U-n33ty`H
《有关联交所检讨董事资格的程序的谘询文件》 ax>c&%vo
consumer behaviour 消费者行为 @fE^w^K7
Consumer Council 消费者委员会 cF vGpZ
consumer credit financing operation 消费者信贷业务 (c[h,>`@:
consumer demand 消费者需求 *.nqQhW
consumer durables 耐用消费品 ^*{xTB57
consumer expenditure 消费开支 @#Xzk?+
consumer goods 消费品 Ha+FH8rZ
consumer market 消费市场 D *LZ_
consumer price 消费物价 E!Fy2h>[Z
Consumer Price Index [CPI] 消费物价指数 0|^x[dh
Consumer Price Index (A) 甲类消费物价指数 m/ 6oQ
Consumer Price Index (B) 乙类消费物价指数 BxZop.zwE(
Consumer Price Index Classification System 消费物价指数分类法 -ZyFUGd%
Consumer Price Index Report 《消费物价指数月报》 ([9h.M6v
Consumer Price Index series 消费物价指数系列 .PAkW2\#
consumer price inflation 消费物价上涨 uqO51V~
Consumer Representative Action Fund 消费者集体诉讼基金 J0=`n(48B
consumer sentiment 消费意欲 HWefuj
consumer spending 消费开支;消费支出 M $~h(3
consumption expenditure 消费开支 f1~3y}7^Jq
consumption pattern 消费模式 [#9ij3vxd
consumption product 消费产品 C,IN+@
consumption tax 消费税 Gg.w-&
contango 交易延期费;延期交割费;期货溢价 9C4l@jrF
contingencies warrant 紧急拨款令;应急支款授权书 r
2
contingency 应急费用;意外开支准备金 lP9I\Ge&
contingency allowance 应急准备金 VhW;=y>}
contingency sum 应急费用;意外开支准备金 /d{L]*v)]
contingent assets 或有资产 +qz)KtJS
contingent debt 或有债权;待确定债务 9lD,aOb
contingent interest 待确定的权益 l[fNftT-
contingent liabilities 或有负债 %MjPQ
contingent profit 或有利润 QKP9*dz
contingent right 或有的权利 k=~?!+p7
continue to hold a deposit 继续持有存款 \W(p )M
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 pKH4?F
continuing rent 连续租金 \
qs6%
continuing trustee 留任受托人 W#lvH=y
continuous licensing system 长期持牌制度 hr{%'DAS
Continuous Net Settlement System [CNS System] 持续净额交收系统 -91l"sI
contra account 对销帐户 y2qESAZ%k}
contra flow 资金回流 SY$%!!
@R
contra item 对销项目 cLYc""=
contra transfer 对销转拨 VmUM_Q~
contract 合约 f<}!A$wd
contract for difference 差价合约 n]$vCP
contract for service 服务合约 5AjK7[<L
contract for settlement 平仓合约 |@@mq!>-
contract note 成交单据 ./fEx
'E
contract of copartnery 合伙合约 C3b'Q
contract of indemnity 弥偿合约 y\S7oD(OR
contract of insurance 保险合约 5~44R@`
contract of reinsurance 再保险合约 v =?V{"wk!
contract price 合约价格 FI/YJ@21
contracting party 订约人;立约人;缔约国 U1"t|KW8
contractual agreement 合约协议 |v1 K@
contractual commitment 合约承担 zgRP!q<9tt
contractual joint venture 合约式联营企业 ?X9
=4Z~w
contractual mutual fund 合约互惠基金 {tT`It
contractual right 合约权利 ~NcJLU!au
contractual savings fund 合约储蓄基金 NuooA
contributed surplus 实缴资本盈余 a[$.B2U
contribution 出资;供款;捐款;分担款项 g~y9j88?
contribution account 供款帐户 apMYBbC
contribution to gross domestic product 在本地生产总值中所占比率 c0qv11,:t
contribution to investment 出资额 hv"toszj\
contribution to pension fund 退休金供款 6m.Ku13;
contributor 供款人;出资人;捐助人 Zn/9BO5
contributory 分担人 t!T}Pg(Bo
contributory scheme 供款计划 F889JSZ%
contrived cessation of business 有预谋的停业 I|j tpv}
control 控制权;控制;管制 R^2Uh$kk{A
control of a company 公司的控制权;公司控股权 "{Be k<
control of business 业务的控制权 o5D" <-=>
controlled company 受控制公司 p;7 4+q
controller 控制人;控权人;会计长 23f[i<4e
controller of an authorized institution 认可机构控权人 PPqTmx5S
controlling company 控股公司 j^ _I{
controlling interest 控制权益;控股权益 3N
bn|_`(
controlling officer 管制人员 x<Zhj3
controlling officer's report 管制人员报告 n>E*g|a
controlling shareholder 控股股东;持有控股权的股东 R_qo]WvR;
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》 fD~!t 8J
conventional lending 传统放款;常规放款 Fkz
conversion 兑换;换算;转换〔证券〕 B@;)$1-UT
conversion factor 换算因数 YEQW:r_h.S
conversion of stock 公债的转换 YDNqWP7s
conversion rate 兑换率;换算率;转换价格〔证券〕 osd^SnL1/5
convertibility 可兑性;兑换性;自由兑换 I1myu Z
convertibility undertaking 兑换保证 _M&.kha
convertible 可兑换;可换股 bg ,}J/
convertible currency 可兑换货币 r9M={jC
convertible debenture 可转换债权证 Z M+Hb_6f
convertible loan stock 可转换股的债权股额 tRy
D@}
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 FR}H$R7#
conveyance 转易;转易契;财产转让证书 .?p}:
conveyance of property 财产转让 2&Byq
conveyance on sale 售卖转易契 R2$ U K
conveyancing fee 业权转易费 Vf?#W,5>=
conveyancing scale charges 物业转易收费标准 t>wxK
,
cooling-off period 冷静期 Lmwh`oOl
co-owner 共同拥有人;分权共有人 ;ULC|7rL
co-partner 共同合伙人 ' 4~5ez|:
co-partnership 共同合伙 H< ;Fb;b
Copenhagen Stock Exchange 哥本哈根证券交易所 X}*o[;2G
core capital 核心资本 5|R2cc|"9
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons q`aY.dD=O
《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》 y@M}T{,/
Core Principles for Effective Banking Supervision [Basle Committee] 3\KII9
《有效监管银行业的主要原则》〔巴塞尔委员会〕 <c ovApx
cornering “夹仓”;轧空;囤积居奇 ~}5Ml_J$,l
corporate borrower 借款公司;借款机构 30_un
corporate business 公司企业;公司业务 MA+-2pMc|7
Corporate Communications Department [Stock Exchange of Hong Kong Limited] ^-IsK#r.k
企业传讯部〔香港联合交易所有限公司〕 ^2r}_AX
corporate customer 公司客户 ;1.>"zX(
corporate dealer 公司交易商 mbBRuPEa=u
Corporate Finance Division [Securities and Futures Commission] R1.sq(z`
企业融资部〔证券及期货事务监察委员会〕 @ >(u:.
Corporate Finance (D.T.C.) Limited 协联财务有限公司 i$ L]X[
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 eUkoVr
corporate governance 公司管治 JQ_gM._3
corporate income tax 公司所得税 {%_j~
corporate investment adviser 公司投资顾问 5(|M["KK~
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 -WUYE
corporate plan 公司计划 ]VWfdG
corporate practice 执业法团 }Hz-h4Z
corporate profits tax 公司利得税 QWHy=(!
corporate savings 公司储蓄 ,GX~s5S8
corporate service tax 公司服务税 @E}X-r.^f
corporate signature 法团的签名 VK'T[5e
corporation 法团;公司 b|dCEmFt
corporation bond 公司债券 O4/n!HOb
corporation stock 公司股证;地方债券〔英国〕 &ZE\@Vc
corporation tax 公司税 ;x-H$OZX
correction phase of stock market 股市调整期 |2@en=EYk
Correctional Services Industries Suspense Account 惩教工业暂记帐 v{2DBr
corrective affidavit 修正遗产申报誓章 4$aO;Z_
correspondent bank 代理银行 JYd7@Msfc
Cosmos Finance Limited 宇宙财务有限公司 ^v!im\ r
cost 成本;费用;价格 )_v\{N
cost centre 成本中心 )E:,V~< 8
cost competitiveness 成本竞争力 Iz)hz9k
cost control 成本控制;成本管理 P/pjy
cost convention 原值成本法;成本惯例 y5/6nvH_6
cost effectiveness 成本效益;经济效益 qijcS2E6S
cost efficiency 成本效率 bW9"0=j[{
cost element 成本要素 lB!vF ~A&
cost flow 成本流转 6B''9V:s
cost input 投入资金 PDIclIMS'F
cost management information system 成本管理资料系统 5ttMua <G?
cost of an asset 资产成本 KO|pJ3
cost of borrowing 借贷成本 "W@XP+POAY
cost of capital 资本成本;资金成本 C,r`I/;
cost of installation 安装费 h4anr7g{
cost of issue 招股费用;发行股份费用 EF=dXm/\
cost of living 生活费用 7"q+"0G
cost of transmitting 传送费用 ~*!u
cost overrun 成本超支 g(<T u^F
cost price 成本价格 k\pDJ7wF^
cost price structure 成本价格结构 Mi}I0yhVm
cost to the revenue 政府收入的损失;政府减少的收入 rQEi/
cost-benefit analysis 成本效益分析 :wU_-{>>2
cost-benefit study 成本效益研究 *v
rWA
cost-book company 以成本帐原则组成的公司 !\0F.*
cost-effectiveness analysis 成本效益分析 fYhR#FVI
costing 成本计算;成本计算法 D#7_TKX
costing and pricing policy 成本及定价政策 }t|Plz
costing exercise 成本计算工作 7%9)C[6NSs
costing review 成本检讨 Ud#X@xK<h
cost-of-living allowance 生活津贴 T^$g N|
cost-of-living index 生活指数;生活费用指数 <jUrE[x
cost-plus pricing 成本加成定价法 >`89N'lZBm
cost-push inflation 成本推动的通货膨胀 MCeu0e^)
cost-recovery basis 收回成本的原则 @8nLQh^
cost-related charges 依成本而定的收费 qWO]s=V!
cost-related fee 依成本而定的收费 wn+j39y?ZY
co-surety 共同担保人
j/9WOIfa
co-trustee 共同受托人 \2Og>{"U
cotton futures 期棉 t<sNc8x
Council of SEHK 联交所理事会
3@)obb
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 e40udLH~x
counterclaim 反申索 @Y
UY9+D&
counterfoil 联页〔收据〕;存根〔支票〕;票根 $J"%I$%X=
counter-guarantee 反担保 EqnpMHF
counter-inflationary policy 反通货膨胀政策 {pDTy7!Hs
countersignature 副署签名;连署签名 UP;Q= t
country debt provisioning 债务国坏帐准备 ivzAlwP
country of beneficial ownership 实益拥有国 v**z$5x9
coupon 息票;赠券 kG1;]1tT#
coupon rate 息票利率 gF[6c`-s
cover 保证金;承保范围;补仓 M!gBmQZ1
cover note 临时保单 mz\NFC<
cover short position 补仓;填平空仓 ?j/kOD0
coverage 保额;承保范围 u 1ZJHry
covered call 备兑认购期权 mX&xn2}qZ"
covered option 备兑期权 h2wN<