C: ,so4Lb(vG
=pp:j`B9(
calendar year figure 历年数字 7bT
/KLU
call 催缴通知;认购期权 J@`
8(\(
call deposit 通知存款;活期存款 DHzkRCM
call loan 短期同业拆借;通知贷款 7;xKy'B\
call margin 补仓;追加保证金 q\H7&w
call market 短期同业拆放市场 1+^n!$
call money 短期同业拆借;活期贷款 xG%*PNM0q
call option 认购期权;看涨期权 F+*Q <a4
call price 赎回价格;提前赎回价 XV5`QmB9
call warrant 认购认股权证;回购认股权证 U;gp)=JNT
callable share 可收回股份;可兑付股份 4$Pr|gx
called up share capital 已催缴股本 #!d]PH746
Canadian Dollar [CAD] 加拿大元 b-nY xd
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 mV zu~xym
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 @?/\c:cp
cancellation price 取消费 DV,DB\P$
cap 上限 Jvj=I82
capital 资本;资金 GCH[lb>IJv
Capital Accord 《资本协定》 U Um|@
capital account 资本帐;非经常帐 XU-*[\K
capital account commitment balance 资本帐承担额结余 {!t=n
Capital Adequacy Directive [CAD] 《资本充足指引》 8IJ-]wHIb
capital adequacy ratio [CAR] 资本充足比率 {8:o?LnMW
capital allowance 资本免税额 ^&m?qKN8
capital alteration 资本变更 .e$%[)D
capital and liabilities ratio 资本负债比率 'w6hW7"L
capital and liquidity requirement 资本与流动资金的规定 UE7'B?
capital appreciation 资本增值 u]*5Ex (?
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〕 `,Zb2"
capital assets 资本资产 w_H2gaQ
capital at risk 风险资本 3{pk5_c
capital base 资本基础;资金基础 x@Vt[}e
capital charges 资本支出;资本费用 (UcFNeo
capital commitment 资本承担 tgW kX
capital contribution certificate 出资证明书 /e<5Np\X
capital convergence 划一资本充足比率 6
[ _fD
capital cost 资本成本;建设成本;建设费用 Ilef+V^qr
capital cover 资本保证 p`p?li
capital deficit 资本亏绌;资本赤字 k<Oy%+C
capital divided into shares 资本分成股份 %M6
c0d[9-
capital element 资本因素;资本部分 C8MWIX}
capital equipment 资本设备 jGiw96,Y
capital expenditure 资本开支;非经常开支 4:`[q E3
capital expenses 资本费用 raHVkE{<
capital financing 筹集资本;以非经常收入支付非经常开支的结算 2Oi' E
capital flow 资金流量 %
$.vOFP9
capital formation 资本形成;集资 ' =}pxyg
capital formation figure 资本组合数字 X<FOn7qf
capital fund 资本基金 %,;gP.dh7
capital gain 资本增益;资本增值 %/%gMRXG2
capital gains tax 资本增值税 ^S=cNSpC
capital goods 资本财货;资本货物 w"6aha* %7
capital grant 非经常补助金;非经常拨款;建设补助金 l
$w/Fz
capital grant cycle 建设补助金周期 yM|g|;U
capital injection 注入资本;注资 qmID-t"
capital input 投入资本 s7M}NA 0
capital intensity 资本密集度 ^$}/|d(
capital intensive 资本密集 Gc^t%Ue-H)
capital investment 资本投资
G1p'p&x.
Capital Investment Fund 资本投资基金 P57GqT
capital loss 资本损失 m9Il\PoTq
capital maintenance 资本保值;资本保留 - p^'XL*Z
capital market 资本市场;资金市场 P'F~\**5
capital market instrument 资本市场票据 ^Po,(iIn
capital money 资本款项 )-#i8?y3C
capital money subject to a trust 信托财产资本 `:gYXeR
capital movement 资本流动 yU!GS-
capital nature 资本性质 {\Ys@FF
capital outlay 资本支出 @E(P9zQ/zy
capital portion 资本部分 V" }*"P-%
capital profit 资本利润 6lZGcRO
capital project 基本工程项目;非经常开支项目 WP!il(Gr
capital receipt 资本收入 F-tFet
capital redemption 资本赎回 dm 2EH
capital redemption business 资本赎回业务 9.]kOs_
capital redemption contract 资本赎回合约 `fMpV8vv
capital redemption reserve 资本赎回储备 _G[6+g5|
capital reduction 资本减缩;减资 `~h0?g
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] ;L$,gn5H
股本削减计划〔香港联合交易所有限公司〕
d.I%k1`(
capital repayment 偿还资本 g41<8^(
capital reserve 资本储备;后备资本 #@q1Ko!NZ
capital revenue 资本收益;非经常收入 I3An57YV].
capital spending 资本开支;资本支出;非经常开支 M#T#:wf~
capital stock 股本 qzHU)Ns(_
capital stock subscription 认缴股本;认购股本 *F..ZS'$[
capital subsidy 建设津贴;基本建设津贴 S[^nSF
capital subvention 非经常资助金 zQt1;bo
capital sum 资本额 u`+'lBE,
capital tax 资本税 v!KJ|c@m
capital transfer tax 资本转移税 }Q;BQ2[
capital turnover 资本周转率 UT~4Cfb
capital value 资本价值 `xGT_0&ck
capital works project 基本工程项目 @Rf^P(
Capital Works Reserve Fund 基本工程储备基金 tbS#^Y
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 nAvs~J
capitalization 资本化;资本总额 Yu;9&b
capitalization of interest 利息化作本金
.=CH!{j
capitalized interest 化作本金的利息 :^5>wDu{
capitalized loan 转作资本的贷款 b(1:w"wD
capitalized value 资本还原值;资本化价值 d96fjj~
capitation grant 按人计算的补助金 S,VyUe4P4
captive insurance business 专属自保保险业务 YLE/w @*
car insurance 汽车保险 Zg2]GJP
Caribbean Development Bank 加勒比开发银行 +dJ&tuL:S
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] \ JG
#m
意大利嘉利堡银行 <ipWMZae0F
cartel 同业联盟;卡特尔 9LHa&""
cartelized rates system 联营式利率制度 r;$r=Uf r
cash 现金;现款 /0-\ek ye
cash accounting system 现金会计制度 }\EL;sT
cash acquisition 以现金投资所得的资产 lZBv\JE
cash allowance 现金津贴 Gg}t-_M
cash assets 现金资产 c{ 7<H
cash at bank 银行现金;银行存款 !;jgzi?z
cash balance 现金结余 5Vm Eyb
cash basis 现金收付制;收付实现制 4NJVW+:2
cash basis accounting 现金收付制会计;收付实现制会计 ePi
Z
cash bonus 现金红利 &D^e<j}RQ
cash book 现金出纳帐;现金簿 8a?IC|~Pz
cash client 现金客户 i"<ZVw
cash commission rebate 现金回佣 Pm~,Ky&Hl
cash compensation 现金补偿 9V.+U7\w
cash contribution 现金承担额;现金分担额 /K[]B]1NE
cash cost 直接费用;现金成本 ^SgN(-QH
cash coupon 现金礼券 |Cu1uwy
cash credit 现金信贷 !*9FKDB{
cash deficit 现金赤字 yZ ?$8r
cash deposit and withdrawal 现金收支 x!>d
6lgej
cash disbursement journal 现金支出日记簿 pA*i!.E/b
cash disbursement slip 现金支出传票;现金支出单 "7:u0p!
cash flow 现金流量;银根 KjC[q
cash flow lending 流动现金放款;无抵押融资 ["<5?!bU
cash flow statement 现金流量表;现金流动表 3eJ\aVI>pE
cash flow surplus 现金流量盈余 oH=4m~'V
cash in hand 库存现金;手头现金 $@68=
cash in till 备用现金 /8:gVXZi
cash in transit 运送中现金;在运现金 }=TqJy1
cash input 投入现金 9Il'E6
J
cash input figure 现金投入数字 =#jTo|~u4o
cash limit 现金支出限额;现金限额 [+_\z',u
cash margin 现金保证金 } mgVC
cash market 现货市场;现金交易市场 aE}=^%D
cash offer 现金要约;现金补偿额 \;iG{}(
cash payment 现金付款;现金支付 KLON;
cash position 现金头寸 Z`|> tbOfZ
cash price 现金价格 w8O hJv
cash receipts journal 现金收入日记簿 FXcc1X/
cash receiving slip 现金收入传票;现金收入单 O0->sR
cash settlement 现金结算 "--/v. Cs
cash surplus 现金盈余 d4Ixuux<3
cash with order 订货付现;凭票即付 S3nB:$_-;
cashier's order 银行本票 ]!q
}|bP
cashier's order outstanding 未承兑的银行本票 /\nJ
cash-limited subhead 有现金支出限额的分目 .x]'eq}
cash-sweep 现金彩票活动 mSy|&(l
casual client “散客”;“散户” AwtIWH*e
CCASS Depository 中央结算系统证券存管处 kja4!_d
CCIC Finance Limited 中芝兴业财务有限公司 6V+V
zDo
cedant 分出者 =P1RdyP
ceding company 分出公司 ?U=mcdqd
ceding insurer 分出保险人 PKl]GegP
ceiling 上限 MK<
ceiling price 最高限价 6^WiZ^~
central bank 中央银行 iOKr9%9?Z
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 y/z9Ce*>
central banking 中央银行业务 p!C_:Z5i
central banking function 中央银行职能 xP XoJN
Central Clearing and Custodian System 中央结算及托管系统 H^ESAs6
Central Clearing and Depository System 中央结算及存管系统 ',:3>{9
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 XC
:;Rq'j
central clearing house 中央结算所 d~w}NK[(
central clearing system 中央结算制度;集体交收系统 hkkF1
h
central custody system 中央托管系统 \dC.%#
central depository 中央存管处 9zmD6G!}t
central depository system 中央证券存管制度 7ZL,p:f
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 !Jk(&.
central rate 中央汇率;中心汇率 MiRibHXI,
Central Registration Hong Kong Limited 香港中央证券登记有限公司 fLLnf].O
Central Tender Board 中央投标委员会 E {I)LdAqK
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 D1oaG0
centralized budgetary and payments system 集中预算及支付制度 !IfI-Q
centred 12-month moving average 十二个月定位移动平均数 F">Nrj-bs
certificate of approval 批准证明书 5`(((_Um+
certificate of beneficial entitlement to property 资产权益证书 Uf=vs(
certificate of compliance 合格证明书;合约完成证明书 3| GNi~
certificate of deposit [CD] 存款证 ,w,ENU0~f
certificate of exemption from estate duty 豁免遗产税证明书 ^qE<yn
certificate of incorporation 公司注册证书;法团注册证书 '#;,oX~5
certificate of incorporation of registered trustees 注册受托人法团证书 [Od>NO,n+]
certificate of indebtedness [CI] 负债证明书 vx({N?
certificate of insurance 保险证书 d4b 9rtM
certificate of interest 权益证明书;息票 #9URVq,
certificate of means 资产证明书
v(i1Z}*b
certificate of participation 参与证明书 MtMvpHk
certificate of payment of profits tax 缴付利得税证明书 xC=
y^-
1
certificate of preference 特惠税证 3L'en
certificate of rateable value 应课差饷租值证明书 >lUBt5gU
certificate of registration 登记证书;注册证明书 n$XMsl.>
certificate of satisfaction 清偿证明书 1EKcD^U,
certificate of transfer 转让证明书 aeN}hG
certificate to bearer 不记名证明书 9:bh3@r/
certification 核证 nF|#@O`1
certification fee 核证费 #j(q/
T{x
certified cheque 经银行证明可兑现的支票 tI/mE[W
certified public accountant [CPA] 执业会计师 x.j Yip
certified statement 经证明的报表 K0d-MC
cessation of business 停业 s:-8 Z\,
cession 分保 <B|n<R<?
C.F. Finance Company Limited 浙一财务有限公司 Z!q2F%02FO
chance 机会;中彩机会 AAIyr703cQ
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 ]>]#zu$=c
change of domicile 迁册 <Tj"GVZAEO
change to estimates 修订预算 0"wbcAh)
change to the approved estimates of expenditure 核准开支预算的变动 "Nk=g~|
charge 费用;押记;抵押 F'$9en2I:
charge number 税单号码 pko!{,c
charge on assets 资产的征税 ,mAB)at
charge upon general revenue 从政府一般收入中拨款支付 X67C;H+
chargeable 可予征收;应课税的 '6Pu[^x
chargeable agreement for sale 可予征收印花税的买卖协议 :F!dTD$
chargeable income 应课税入息 EM>c%BH<N
chargeable normal trading receipt 应课税的一般营业收入 eONeWY9
chargeable profit 应课税利润 .y/NudD
chargeable to tax 应课税 rCnV5Yb0O
charged to... 记入……帐目 d/ 'A\"o+
chargee 承押记人 D=5t=4^H(
charge-holder 受押人 7Va#{Y;Zy
Charges Section [Companies Registry] 押记注册组〔公司注册处〕
n?<#
{$
charging order 押记令 .N2nJ/
chargor's right 押记人的权利 ZuF4N=;
charitable donation 慈善捐款 ECmHy@(
charitable trust 慈善信托 >oM9~7f
charity property 慈善财产 a"v"n$
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 4)x3!Ol
charter 章程;特许权 DK#65H'
charter of incorporation 成立章程 Nqo#sBS
chartered accountant 特许会计师 N\CEocU
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 1j${,>4tQ
Chartered Institute of Public Finance and Accountancy [United Kingdom] =jk-s*g
特许公共财政及会计学会〔英国〕 <3],C)Zwc
charterer 承租人 =F^->e0N
Chase Manhattan Asia Limited 美国大通亚洲有限公司 }iiG$?|.
Chase Manhattan Bank 美国大通银行 ne!j%9Ar
chattels 实产 7gZVg@
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 {kRDegby
Che Hsing Finance Company Limited 浙兴财务有限公司 Skr\a\
J
check-and-balance system 制约平衡制度 MA/"UV&M(
Chekiang First Bank Limited 浙江第一银行 VOowA^
cheque 支票 !}Woo$#ND
Chiao Yue Finance Company Limited 侨裕财务有限公司 *pS7/Qe
Chiba Bank, Ltd. 千叶银行 q N[\J7Pz9
Chicago Board of Options Exchange 芝加哥期权交易所 zd6Qw-D7x
Chicago Board of Trade 芝加哥交易所 "tg\yem
Chicago Mercantile Exchange 芝加哥商品交易所 Nj3^"}V
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 s)o,Fi
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 %%-U.
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 R%]9y]HQ
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 7YQK@lS
child allowance 子女免税额 T}b(
M*E
China & South Sea Bank Limited 中南银行 :?&WKW
China Affairs Committee [Hong Kong Futures Exchange Limited] IgHs&=
中国事务委员会〔香港期货交易所有限公司〕 61s2bt#
China concept stock 中国概念股 ZH`K%h0
China Construction Bank 中国建设银行 *`S)@'@:(
China Development Division [Stock Exchange of Hong Kong Limited] k^'d@1z;C
中国发展科〔香港联合交易所有限公司〕 ziB]S@U
China Economic News 《中国经济新闻》 dc\u$'F@S
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 1"4nmw}
China State Bank Limited 国华商业银行 <g/(wSl
Chinatrust Commercial Bank, Limited 中国信托商业银行 CL<KBmW7
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 =?`y(k4a
Chinese Bankers Club, Hong Kong 香港银行华员会 #<WyId(
Chinese Banks' Association 香港华商银行公会 q.,p6D
Chinese Gold and Silver Exchange Society 金银业贸易场 C9z~)aL}7
Chinese New Year bonus 年奖;年终花红 P98X[0&
chit fund 银会 |/T<]+X;
Chiyu Banking Corporation Limited 集友银行有限公司 cV=_GE
Chiyu Finance Company Limited 集友财务有限公司 yTq(x4]
Cho Hung Finance Limited 朝兴金融有限公司 J?n)FgxS
choses in action 无形动产;据法权产 K+`-[v5\
chronological book 序时帐簿 :UJUh/U
Chubu Securities Finance Company 中部证券金融公司 BhE~k?$9
Chung Khiaw Bank Limited 崇侨银行 r3BDq
Chung Nan Finance Company Limited 中南财务有限公司 ~d#;r5>
Chuo Trust & Banking Co., Ltd. 中央信托银行 qeK
Chuo Trust Asia Limited 中央信托亚洲有限公司 =Zb"T5E
Citibank, N.A. 万国宝通银行 xJH9qc ME
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 J:mu%N`
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 8)q]^
Citicorp International Limited 万国宝通国际有限公司 yZ(Nv $[5
civil debt 民事债项 yK>0[6l
Civil Service Pension Reserve Fund 公务员退休金储备基金 q:~`7I
claim 申索;索偿;债权 }96/:
;:k
claim equalization fund 申索平衡基金 2t`9_zqLw
claim for refund of property tax 申请发还物业税 meM.?kk(
claim of debt 债权申索 |>/&EElD
claim on bank 对银行的债权 /Y\E68_Fh
claim to dividend 摊还债款申索 eI=Y~jy
claimant 申索人;索偿人 ?C>VB+X}y
claims statistics 申索统计数字 m^oi4mV
class of insurance business 保险业务类别 jO3u]5}.6
class of property 财产类别 T>uWf#&pjs
claw-back 递减率 &"j).Ogm4
clearance cost 清拆成本 G}?P
r4Gj
clearing 结算;票据交换;清算 , C@hTOT
clearing account 结算帐户 GFc
clearing and settlement system 结算和交收系统 Mp=kZs/
clearing balance 结算差额 p`l[cVQ<
clearing bank 结算银行
VjB`~
clearing cheque 交换支票 D'sboOY
clearing house 结算所;票据交换所 Q3'B$,3O^
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 M;TfD
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 "JUQ)> !?
clearing member 结算会员 ]x(2}h^S
Clearing Members' Fund 结算会员基金 z:Zn.e*$b
clearing participant 结算参与者 * /Ry6Yu
clearing rebate 结算费用的回佣
3NxaOO`
Clearing Rules [SEHK Options Clearing House Limited] !wR{Y[Yu
《结算规则》〔联交所期权结算所有限公司〕 .L(j@I t
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 18w^7!F?~u
Clerk to the Board of Review 税务上诉委员会书记 g7}z
&S;_
client 客户;委托人;当事人 8|-mzb&
client agreement 客户协议 ,,H$>r_;
client confidentiality 客户保密的责任 I }W-5%
client money 客户款项 KutgW#+40
client statement 客户结单 :
$52Ds!i
clients fund 客户资金 I9G*iu=U
close 结算;收市;收盘 /&!d
close a position 平仓;轧平头寸 ZEyGqCf3
close company 股份不公开的公司 R#Nd|f<
close higher 收市时价位较高 oQjB&0k4
close lower 收市时价位较低 &_^*rD~
close mixed 收市时荣辱互见 @Jn:!8U0
close of exchange 交易所停市 w KMk|y>
close of financial year 财政年度终结 y[5P<:&s
close out 平仓 Ccd7|L1
close out a long position 平长仓 Q}f}Jf3P
close out a short position 平空仓 N5an9r&z(1
close steady 收市时价格稳定 (7jB_ p%
close the gap 弥补差距 $I6eHjYT
closed position 平仓 kcz#8K]~
closed-end investment corporation 股份固定的投资公司 =UKR<@QrK
close-out price 抛售价格 c'Tu,-
closing account 决算帐户 7D~O/#dcc
closing balance 期终结余;收市结余 =5=Vm[
closing price 收市价;收盘价 y>cmKE
closing quotation 收市价;收市行情 w3bH|VnU8;
closing rate 收市汇价;收盘汇率 e%v4,8
closing transaction 平仓交易 UV8r&O
clothing levy 成衣税 8W<)c
club deposit 零存整付存款 &'ETx"
Code of Aid 《资助则例》 QKaj4?p$|S
Code of Banking Practice 《银行营运守则》 ut5!2t$c
Code of Best Practice [Stock Exchange of Hong Kong Limited] 6ewOZ,"j"4
《最佳应用守则》〔香港联合交易所有限公司〕 a&c#* 9t{
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕;《操守准则》〔香港期货交易所有限公司〕 [11-`v0
Code of Conduct for Persons Registered with the Securities and Futures Commission A%w]~ chC9
《证券及期货事务监察委员会注册人操守准则》 }:D~yEP
code of practice 实务守则;经营守则;执业守则 Z
a1|fB
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 gsR9M%mv
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 y=qo-v59'
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 n]fbV/ x
Code on Pooled Retirement Funds 《集资退休基金守则》 ]GRq
Code on Share Repurchases [Share Repurchase Code] DUliU8B}\
《公司购回本身股份守则》〔《股份购回守则》〕 -r'seb5
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 ~S_IU">E
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 (cA|N0
co-debtor 共同债务人 L(n~@gq
co-financing scheme 共同融资计划 Jx>B %vZ\
cognizance 证明令 pD6g+Taj
coin 硬币 m^x\@!N:(
coin replacement programme 硬币取缔计划 q.b4m 'J
coin set 套装硬币 PXu<4VF
coinage 硬币 g!Yh=kA'N
Coinage Security Fund 硬币发行基金 pfQZ|*>lkb
cold call 主动与准客户接触 *|#JFy?c[
collapse in prices 价格下泻;价格下挫;价格暴跌 HN~4-6[q
collateral 抵押品 Aag)c~D
collateral bond 担保债券 2hC$"Dfp
collateral loan 抵押贷款 ,p`bWm
collateral security 附属抵押品 /FV6lR!0^
collection 征收;收取 0#{]!>R
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 YB1DL^:
collection of betting duty 收取博彩税 _
*s
Collection Office [Inland Revenue Department] 收税处〔税务局〕 vG_v89t!ex
collective consumption 集体消费 9}0Jc(B/x
Collector 收税主任 M-K@n$k
Collector of Rates 差饷征收官 KdMA58)
Collector of Stamp Revenue 印花税署署长 [,$mpJCI
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 x&/Syb
combined surplus 合并盈余 Ci9wF(<k
combined visible and invisible trade account 有形及无形贸易合并帐目 &r5%WRzpYT
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 Z*aU2Kr`;
commemoration coin 具纪念性的硬币 f#Cdx"
commencement of winding-up 清盘开始 ~(L +4]
commerce and industry sub-index 工商分类指数 }J'wz;t1
commercial activity 商业活动 :XZom+>2n
commercial bank 商业银行 `/ReJj&~
Commercial Bank Act of Norway 《挪威商业银行法》 `[:1!I.}-
Commercial Banks Law 《商业银行法》 8PjhvU
commercial borrowing 商业借款 s\FNKWQ
Commercial Code of Japan 《日本商法》 ,k' 6<Hw
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 VZbIU[5
commercial invoice 商业发票 Nh/ArugP5P
commercial letter of credit 商业信用证 v+o3r]Y6
commercial loan 商业贷款;商业放款 qA/3uA!z
commercial paper 商业票据 ]JuB6o_L
commercial paper market 商业票据市场 0MGK3o)
commercial registry 商业登记处 O[B_7
commercial return 商业回报 n8aiGnd=v
commercial sale 商业销售 K
:ptfD
commercialization 商品化 q[A3$y(
commercially viable 具商业利益;有利可图 xi=uXxl
Commerzbank AG 西德商业银行 )?y"NVc*
commission 佣金;委员会 #N}}8RL
Commission des Operations de Bourse of France 法国证券事务监察委员会 Vzm7xl [
commission house 佣金行;代办行 cty#@?"e
commission payable 须付的佣金 RW8u0 ?b
commission rebate 佣金回扣 )X$n'E
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 HOb\Hn|6jq
Commissioner of Banking 银行监理专员〔银监专员〕 |q)Q<%VS'
Commissioner of Estate Duty 遗产税署署长 :u93yH6~8
Commissioner of Inland Revenue 税务局局长 >&Lu0oHH
Commissioner of Insurance 保险业监理专员 {z
~
'
Commissioner of Rating and Valuation 差饷物业估价署署长 8GQs9
commitment 承担;已承担的开支;承担额;承担项目 Z9bPj8d
commitment fee 承诺费 Kx!|4ya,
Committee of the Hong Kong Association of Banks 香港银行公会委员会 n:z>l,`C]
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 (:]iHg3
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 %'5 wwl
Committee on Payment System [Hong Kong Monetary Authority] iAhRlQ{Qu
支付系统委员会〔香港金融管理局〕 y%Ah"UY
Committee on Unit Trusts [Securities and Futures Commission] CMUphS-KE
单位信托委员会〔证券及期货事务监察委员会〕 o62gLO]z@
Commodities Dealers' Deposit Fund 商品交易商按金基金 L6qA=b~iz
Commodities Trading Commission 商品交易事务监察委员会 13
p0w
commodity 商品 /tP
commodity classification 商品分类法 G&Sg.<hn
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 ?"Q6;np*
commodity dealer 商品交易商 v9kzMxs,
commodity exchange 商品交易所 THZ3%o=X
Commodity Exchange Compensation Fund 商品交易所赔偿基金 +O6@)?pI
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 BtZm_SeA
commodity flow method 商品流动法;商品流通法 -ZJ:<
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 :D-vE7
commodity futures contract 商品期货合约 u?/]"4
commodity market 商品市场 %&GQ]pmcY
commodity tax 商品税 {.W%m
commodity trading adviser 商品交易顾问 N?:S?p9R@
commodity trading adviser's representative 商品交易顾问代表 $%t
commodity trading advisory contract 商品交易顾问合约 Id1[}B-T
commodity warrant 商品期权证 -2?fg
commodity-based investment 以商品为基础的投资 <{j9|mt
common fund 共同基金
A(5?
ci
common property 分权共有财产 qpCi61lTDJ
common share 普通股 JOk`emle
common stock 普通股 V4D&&0&n
Commonwealth Bank of Australia 澳洲联邦银行 _bsfM;u.%
Commonwealth Development Corporation 英联邦发展公司 H8U*oLlc
Commonwealth Finance Ministers Conference 英联邦财长会议 GV/FK{v5
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 RzRLrfV
Commonwealth income tax 英联邦入息税 ' 'N@ <|
Commonwealth Preference 英联邦特惠制 j+seJg<_
communal property 公有财产;公有产业 )qe o`4+y
communication expenses 通讯费用 ['j,S<Bu~
Community Preference 欧共体特惠制 oQO3:2a
commutation of pension 退休金的折算 \GPc_m:qL
commuted gratuity 折算酬金 A+&Va\|x
commuted pension gratuity 经折算的退休酬金 |R;=P(0it
Companies Act [United Kingdom] 《公司法令》〔英国〕 nK$m:=
Companies Handbook 《上市公司手册》 e{/\znBS%
companies inspector 公司检查员 Joj8'
Companies Liquidation Account 公司清盘帐户 *z~Y *Q0
Companies Ordinance: Information to be Included in a Rights Issue Prospectus p6*D^-
《公司条例:供股章程须载有的资料》 l71\II
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》 C: cu1Y9
Companies Registration Officer 公司注册主任 38^_(N
Companies Registry 公司注册处 SQK6BEjE8
Companies Registry Trading Fund 公司注册处营运基金 llJ)u!=5
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 0Jrk(k!
Company Formation and Enforcement Division [Companies Registry] wAYc)u#
公司成立及条例执行部〔公司注册处〕 hJ :+*46
company in which the public are substantially interested 由公众拥有相当权益的公司 m? hX=
company limited by guarantee 担保有限公司 ap!<8N
company limited by shares 股份有限公司 oY: "nE
company register 公司登记册 ;MD{p1w
company registration fee 公司注册费 3 -FNd~%
company with limited liability 有限法律责任的公司 `)fGw7J
{
company's memorandum 公司组织章程 ~x+w@4)a>
company's reserve 公司储备
HN! l-z
comparative advantage 比较优势;比较利益 ~ln,Cm} 4
compensation 补偿金;赔偿 ebchHnOd
Compensation Committee [Stock Exchange of Hong Kong Limited] ,58[WZG
赔偿委员会〔香港联合交易所有限公司〕 V{r@D!}
compensation from insurance 保险赔偿 A{vG@Pwc:
compensation fund 赔偿基金 E}u\{uY
compensation fund levy 赔偿基金征费 B#}RMFIj
compensation rate 补偿率 `JCC-\9T_
Compensation Review Committee 赔偿检讨委员会 /k,p]/e
compensation scheme 赔偿计划 tz{]H9
compensation trade 补偿贸易 )
AIZE?oX
compensation value 补偿值 /~Iy1L#
compensatory payment 补偿付款 S3m+(N" &
competition and pricing strategy 竞争与定价策略 rX[R`,`>Z[
competitive edge 竞争优势 O%I'
competitive price 具竞争力的价格 1/HZY0em
competitive tender 竞争性投标 vL7}0n>tz
Compliance Committee [Stock Exchange of Hong Kong Limited] 5+r#]^eQY-
监察委员会〔香港联合交易所有限公司〕 Tq+pFEgQ`@
component of expenditure 开支组成部分 wP
i=+
Composite Consumer Price Index 综合消费物价指数 |(N4x(xl
composite index 综合指数 8V nZ@*
composite rating 综合评级 UJI1n?~
composite return form 综合报税表 RK0IkRXQd
Composite Securities and Futures Bill 《证券及期货综合条例草案》 6lPGop]js]
composite tax return 综合报税表 Q=[&~^Y)
composition 组合成分;债务重整协议 FP$]D~DMo
composition of earnings 收益组合成分 ]!QeJ'BLM
compound increase 复合增加率;复合增长率 O-k(5Zb
compound interest 复利 Q1rwTg\
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 +^.(3Aw
comprador note 买办票据 q0}LfXql8
comprador order 买办付款令票 LYKepk
comprehensive income tax 综合所得税 sfLBi~*j
comptroller 审计主任 8c#*T%Vf
compulsory liquidation 强制清盘
2r[,w]
compulsory winding-up 强制清盘 UkUdpZ.[il
computation 计算;计算表 Y9u2:y!LdL
computational procedure 计算方法 r|(Lb'k
computer audit programme 电脑审计程序;电脑核数程序 -4;u|0_
concentrated position 集中持仓量 ~(c<ioIf
concentration risk 资金集中风险;集中融资风险 "o1/gV
concept stock 概念股 0|cQx
VJb
concession 特许权;宽减措施;优惠 83h6>D b
concession contract 特许经营权合约 "^\ 4xI
concessionary rate 优惠率 D 6(w}W
concordat 协定;契约;国际监管条约 6Yklaq5
condition 条件 @`3)?J[w
conditional endorsement 附有条件的背书 '=r.rW5
conditional offer 有条件要约 Vj_
$%0
conditional sale agreement 有条件售卖协议 .R1)i-^
conditions of tender 投标章程 ~7*HZ:.
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》 n V<YwqK
conduct of business standard 业务操守准则 =3@^TW(j
Confidentiality Understandings 保密谅解文件 79Iz,_
confirmation letter 确认书 yF*JzE 7,
confirmation of mail transfer 信汇证明书 Z7(hW,60
Confirmation of Payment 已缴税证明书 g+f{I'j
confirmed letter of credit 保兑信用证 7HzKjR=B
confirming bank 保兑银行 IL<5Suz:
confiscation order 没收令 vUW !
connected transaction 关连交易 OS3J,f}<=
consensus capitalism 共识资本主义 OIN]u{S
conservative investor 保守投资者 (GZm+?
consideration 代价;对价;约因 g\ke,r6
consideration issue [listing method] 代价发行〔上市方式〕 #2pgh?
consideration other than cash 现金以外的代价 sbRg=k&Ns
consignee 收货人;代售人 =zsXa=<
consignment 托运;寄售 Jyd%!v
consignor 付货人;托运人;寄售人 \"5 \hX~dS
consolidated account 综合帐目 Yz,*Q<t
consolidated account expenditure 综合帐目开支 Ys\l[$_`*
consolidated balance sheet 综合资产负债表 } nQHP4'
consolidated cash deficit 综合现金赤字 %K zURv
consolidated cash surplus 综合现金盈余 7|2:;5:U
consolidated enterprises sectorial index 综合企业分类指数 re<"%D
consolidated net earnings 综合净收益;综合净盈利 9Y7 tI3
consolidated net profit 综合净利润;综合纯利 1$c*/Tc:E
consolidated policy 综合保单 4X^0:.bT&
consolidated price 综合价格 wc;5tb#
consolidated profit and loss account 综合损益帐;综合损益表 L-fAT'!'
consolidated public sector expenditure 公营部门综合开支 o;"!#Z 1SJ
consolidated revenue account 综合收入帐 *d@}'De{8
consolidated shareholders' fund 综合股东资金 5ewQjwW0
consolidation of shares 股份合并 Ouj5NL
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 ;$86.2S>B
consortium company 财团公司 |/q *Fg[f
consortium loan 银团贷款 L)Kn8
constant dollar figure 固定币值 PoC24#vS
constant market price 固定市价 #0weN%
constant price 固定价格 zj8;ENhEI
constant price series 固定物价计算数列 YyI|^f8C
constant rate 固定比率 BKN]DxJ6
constituent stock 成分股 *FO']D
constitution 章程;组织章程 ~Su>^T(?-
construction output 建造产出量 $BG9<:p
constructive trust 法律构定信托 pt<84CP
consultant accountant 顾问会计师 g|W~0A@D
consultant's fee 顾问费 *rA!`e*
Consultation Paper on Proposed Regulation on Share Margin Financing sO6+L
#!
《监管股票按贷财务的建议谘询文件》 4pF%G
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability 7bTs+C_;7
《有关联交所检讨董事资格的程序的谘询文件》 n] &fod
consumer behaviour 消费者行为 :^l`m9
Consumer Council 消费者委员会 0^hz 1\g
consumer credit financing operation 消费者信贷业务 ?Hq`*I?b9
consumer demand 消费者需求 3B>!9:w~f
consumer durables 耐用消费品 *@n%K,$v
consumer expenditure 消费开支 K~[/n<ks
consumer goods 消费品 Qg3
-%i/@
consumer market 消费市场 B
[03,zVf
consumer price 消费物价 w2 CgEJ%
Consumer Price Index [CPI] 消费物价指数 K5!k06;s
Consumer Price Index (A) 甲类消费物价指数 x*(pr5k
Consumer Price Index (B) 乙类消费物价指数 z]tvy).
Consumer Price Index Classification System 消费物价指数分类法 K2NnA
Consumer Price Index Report 《消费物价指数月报》 IUwY/R9Q
Consumer Price Index series 消费物价指数系列 lO<Ujb#"R
consumer price inflation 消费物价上涨 :I1bGa&I
Consumer Representative Action Fund 消费者集体诉讼基金 u U\UULH0
consumer sentiment 消费意欲 Q5baY\"9^
consumer spending 消费开支;消费支出 pS51fF9
consumption expenditure 消费开支 tk ~7>S
consumption pattern 消费模式 )5bhyzSZI
consumption product 消费产品 R\6#J0&Y-
consumption tax 消费税 .0Cpqn,[
contango 交易延期费;延期交割费;期货溢价 <TDgv%eg0
contingencies warrant 紧急拨款令;应急支款授权书 ^m?h .
contingency 应急费用;意外开支准备金 -Ndd6O[ a5
contingency allowance 应急准备金 {R&F_51)V
contingency sum 应急费用;意外开支准备金 e-x{7
contingent assets 或有资产 oU67<jq
contingent debt 或有债权;待确定债务 AM\`v'I*6
contingent interest 待确定的权益 1Hzj-u&N/
contingent liabilities 或有负债 h}.0Ne
contingent profit 或有利润 g(|p/%H
contingent right 或有的权利 cLX~NPD/
continue to hold a deposit 继续持有存款 C#;}U51:t
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 :;rd!)5
continuing rent 连续租金 UtY<R
continuing trustee 留任受托人 Ktg6 *L/
continuous licensing system 长期持牌制度 vfmKY iLp
Continuous Net Settlement System [CNS System] 持续净额交收系统 E+csK*A7
contra account 对销帐户 5q@o,d
contra flow 资金回流 ix,5-j
contra item 对销项目 :QB Wy
contra transfer 对销转拨 c!E+&5|n
contract 合约 KK/~W
contract for difference 差价合约 ?2QssfB
contract for service 服务合约 J/WPffqD
contract for settlement 平仓合约 vA"yy"B+ V
contract note 成交单据 dfO84Z}
5
contract of copartnery 合伙合约 b1E>LrL
contract of indemnity 弥偿合约 "rBo?%:
contract of insurance 保险合约 !y `wAm>n
contract of reinsurance 再保险合约 ,C!MHn^$
contract price 合约价格 a'W-& j
contracting party 订约人;立约人;缔约国 -g_PJ.Hk
contractual agreement 合约协议 /zM
contractual commitment 合约承担 nTp?
contractual joint venture 合约式联营企业 `G6Nk@9.
contractual mutual fund 合约互惠基金 bv-s}UP0
contractual right 合约权利 ps^Z)x`GV
contractual savings fund 合约储蓄基金 sYgpK92
contributed surplus 实缴资本盈余 D<C ZhYJ
contribution 出资;供款;捐款;分担款项 LQ373
j-
contribution account 供款帐户 ~O&3OL:L
contribution to gross domestic product 在本地生产总值中所占比率 Cz8=G;\
contribution to investment 出资额
AI/xOd!a
contribution to pension fund 退休金供款 #|xK>;
contributor 供款人;出资人;捐助人 nu|;(ly
contributory 分担人 %Gh!h4Pv
contributory scheme 供款计划 utfD$8UI
contrived cessation of business 有预谋的停业 H~Hh$-z
control 控制权;控制;管制 =X]$J@j
control of a company 公司的控制权;公司控股权 |?i-y3N
control of business 业务的控制权 pd/{yX M
controlled company 受控制公司 U_B"B;ng+
controller 控制人;控权人;会计长 ]FL=E3U
controller of an authorized institution 认可机构控权人 3I@j=:(%Y
controlling company 控股公司 h1q ?kA
controlling interest 控制权益;控股权益 hZU@35~BN
controlling officer 管制人员 =T|Z[/fto
controlling officer's report 管制人员报告 Tz:mj
controlling shareholder 控股股东;持有控股权的股东 rq:R6e
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》 #iJ+}EW
_
conventional lending 传统放款;常规放款 "~> # ;x{
conversion 兑换;换算;转换〔证券〕 R^{Ow
conversion factor 换算因数 0_J<=T?\"s
conversion of stock 公债的转换 DgGGrV`
conversion rate 兑换率;换算率;转换价格〔证券〕 now\-XrS
convertibility 可兑性;兑换性;自由兑换 a}c .]zm]
convertibility undertaking 兑换保证 wspZ Eu>C;
convertible 可兑换;可换股 i9 8T+{4
convertible currency 可兑换货币 %D:Mt|
convertible debenture 可转换债权证 DfXXN
convertible loan stock 可转换股的债权股额 .r[kNh@
b%
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 8fY1~\G:\
conveyance 转易;转易契;财产转让证书 vdyLwBz:
conveyance of property 财产转让 dX^OV$
conveyance on sale 售卖转易契 ^`!5!|
conveyancing fee 业权转易费 ]*'V#;s
conveyancing scale charges 物业转易收费标准 0L9z[2sj
cooling-off period 冷静期 hW P$U
co-owner 共同拥有人;分权共有人 k}(C.`.
co-partner 共同合伙人 6av]LY K
co-partnership 共同合伙 :}i
#ODJ
Copenhagen Stock Exchange 哥本哈根证券交易所 hB]4Tn5H
core capital 核心资本 b%z4u0
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons )#%k/4(Y
《适用于注册人的衍生工具场外交易活动的核心运作和财务风险管理机制》 /{gCf
Core Principles for Effective Banking Supervision [Basle Committee] 0B7cpw>_J
《有效监管银行业的主要原则》〔巴塞尔委员会〕 .BuXg<`
cornering “夹仓”;轧空;囤积居奇 pdUrVmW "'
corporate borrower 借款公司;借款机构 FZ)_WaqGf
corporate business 公司企业;公司业务 =$`EB
Corporate Communications Department [Stock Exchange of Hong Kong Limited] :<=A1>&8
企业传讯部〔香港联合交易所有限公司〕 U ]Ek5p
corporate customer 公司客户 eZ'J,;
corporate dealer 公司交易商 s,!+wHv_8
Corporate Finance Division [Securities and Futures Commission] ?ey!wcv~
企业融资部〔证券及期货事务监察委员会〕 *G"L]Nq#
Corporate Finance (D.T.C.) Limited 协联财务有限公司 S:"R/EE(
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 p(-f $Q(
corporate governance 公司管治 IxNY%&* `
corporate income tax 公司所得税 n}Pz:
corporate investment adviser 公司投资顾问 h&|q>M3
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 qq9fZZb
corporate plan 公司计划 @*`9!K%
corporate practice 执业法团 z%Pbs[*C
corporate profits tax 公司利得税 (,z0V+!
corporate savings 公司储蓄 EZlcpCS
corporate service tax 公司服务税 )u ) ]#z
corporate signature 法团的签名 jq#uBU%
corporation 法团;公司 PQ9.aJdw@-
corporation bond 公司债券 p~1!O]qLt
corporation stock 公司股证;地方债券〔英国〕 +KGZk?%
corporation tax 公司税 }D02*s
correction phase of stock market 股市调整期 zkHwoAD;t8
Correctional Services Industries Suspense Account 惩教工业暂记帐 I
CCmE#n
corrective affidavit 修正遗产申报誓章 E`]lr[
correspondent bank 代理银行
KV v0bE
Cosmos Finance Limited 宇宙财务有限公司
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cost 成本;费用;价格 2mg4*Ys
cost centre 成本中心 U>PF#@ C/
cost competitiveness 成本竞争力 vs]#?3+
cost control 成本控制;成本管理 _1TSt%L
cost convention 原值成本法;成本惯例 kqxX!
cost effectiveness 成本效益;经济效益 4Y2l]86
cost efficiency 成本效率 4Qh\3UL~
cost element 成本要素 -b'93_ZTu:
cost flow 成本流转 qw={gZ
cost input 投入资金 cyu)YxT
cost management information system 成本管理资料系统 Z:7X=t=
cost of an asset 资产成本 YaI8hj@}
cost of borrowing 借贷成本 Ry2rQM`
cost of capital 资本成本;资金成本 #!!Ea'3Iq
cost of installation 安装费 =iF}41a
cost of issue 招股费用;发行股份费用 [+dOgyK
cost of living 生活费用 v,qK=]ty
cost of transmitting 传送费用 DY<Br;
cost overrun 成本超支 /|v:$iH,C
cost price 成本价格 z'FD{xdf
cost price structure 成本价格结构 T"ors]eI
cost to the revenue 政府收入的损失;政府减少的收入 DWT4D)C,U
cost-benefit analysis 成本效益分析 OJ0Dw*K<
cost-benefit study 成本效益研究 KFd !wZ@e
cost-book company 以成本帐原则组成的公司 7[aSP5e>T
cost-effectiveness analysis 成本效益分析 H=Sy.
costing 成本计算;成本计算法 yv2BbrYyy
costing and pricing policy 成本及定价政策 }H2<w-,+
costing exercise 成本计算工作 5[NF
costing review 成本检讨 nW?DlECo?
cost-of-living allowance 生活津贴 T
<J%|d .'
cost-of-living index 生活指数;生活费用指数 (9R;a np
cost-plus pricing 成本加成定价法 ~{MmUp rS
cost-push inflation 成本推动的通货膨胀 u7R:7$H
cost-recovery basis 收回成本的原则 pI*/-!I
cost-related charges 依成本而定的收费 c}(fmJB&(
cost-related fee 依成本而定的收费 an! ceB
co-surety 共同担保人 ;`ZGiax
co-trustee 共同受托人 Id-?her>B
cotton futures 期棉 V0y Q
Council of SEHK 联交所理事会 t<'-?B2g
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 ^@V$'Bk
counterclaim 反申索 ,#;%ILF4%
counterfoil 联页〔收据〕;存根〔支票〕;票根 2Hltgt,
counter-guarantee 反担保 e]N?{s
counter-inflationary policy 反通货膨胀政策 G;r-f63N
countersignature 副署签名;连署签名 'Y`.0T[&
country debt provisioning 债务国坏帐准备 QI\ &D)
country of beneficial ownership 实益拥有国 i&KD)&9b#
coupon 息票;赠券 z=q
coupon rate 息票利率 qgTN %%"~
cover 保证金;承保范围;补仓 >9KQWeD
cover note 临时保单 k8]=5C?k
cover short position 补仓;填平空仓 f{_K%0*
coverage 保额;承保范围 CYlZ<