C: n>i}O!agg
rhA>;9\
calendar year figure 历年数字 nZ8f}R!f:
call 催缴通知;认购期权 ZIikDih1
call deposit 通知存款;活期存款 A,#a?O6m
call loan 短期同业拆借;通知贷款 +o^sm '$
call margin 补仓;追加保证金 {2MS,Ua{
call market 短期同业拆放市场 9,G94.da
call money 短期同业拆借;活期贷款 h;S?
call option 认购期权;看涨期权 Kuy0Ci
call price 赎回价格;提前赎回价 P*.0kR1n
call warrant 认购认股权证;回购认股权证 56T{ JTo
callable share 可收回股份;可兑付股份 2L|)uCb
called up share capital 已催缴股本 LGPPyKNx
Canadian Dollar [CAD] 加拿大元 ^P}c0}^
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 1@{qPmf^
Canadian Imperial Bank of Commerce 加拿大帝国商业银行
_)=eE
cancellation price 取消费 4oA9|}<FR
cap 上限 tB==v{t
capital 资本;资金 `g!NFp9q
Capital Accord 《资本协定》 Tmr%r'i3
capital account 资本帐;非经常帐 *zTEK:+_
capital account commitment balance 资本帐承担额结余 YH/3N(],
Capital Adequacy Directive [CAD] 《资本充足指引》 VAet!H +]
capital adequacy ratio [CAR] 资本充足比率 yy#4DYht
capital allowance 资本免税额 APM!xX=N
capital alteration 资本变更 )2mvW1M=7;
capital and liabilities ratio 资本负债比率 -/3D0`R
capital and liquidity requirement 资本与流动资金的规定 p~NFiZ,
capital appreciation 资本增值 _8'z"wF
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〕 _W^{,*p
capital assets 资本资产 0;avWa)Q
capital at risk 风险资本 wwVg'V;
capital base 资本基础;资金基础 >[a&,gS
capital charges 资本支出;资本费用 fe$O Pl~
capital commitment 资本承担 Ch,%xs.)G
capital contribution certificate 出资证明书 m(eR Wx&pZ
capital convergence 划一资本充足比率 Bl!R
bh\
capital cost 资本成本;建设成本;建设费用 j=5hW.fI
capital cover 资本保证 r"\g6<RP
capital deficit 资本亏绌;资本赤字 kcyT#'=j
capital divided into shares 资本分成股份 bo04y)Iz
capital element 资本因素;资本部分 XYdr~/[HPy
capital equipment 资本设备 9 Z79
capital expenditure 资本开支;非经常开支 do&0m[x%
capital expenses 资本费用 _5&LV2
capital financing 筹集资本;以非经常收入支付非经常开支的结算 CGY,I
UG
capital flow 资金流量 O)?
capital formation 资本形成;集资 _yP02a^2
capital formation figure 资本组合数字 sTChbks
capital fund 资本基金 +#MQ8d
capital gain 资本增益;资本增值 fZF.eRP'
capital gains tax 资本增值税 `(Ij@84
capital goods 资本财货;资本货物 7zEpuw
capital grant 非经常补助金;非经常拨款;建设补助金 NQ qq\h
capital grant cycle 建设补助金周期 0FG|s#Ig
capital injection 注入资本;注资 Fooa~C"
capital input 投入资本 'ghwc:Og|%
capital intensity 资本密集度 y~/i{a;1y
capital intensive 资本密集 [y(AdZ0*
capital investment 资本投资 X Cf!xIv
Capital Investment Fund 资本投资基金 `6QQS3fk!
capital loss 资本损失 l_z@.</8P@
capital maintenance 资本保值;资本保留 -VP da @@w
capital market 资本市场;资金市场 Z&j?@k,k
capital market instrument 资本市场票据 =]<JkWSk
capital money 资本款项 L$4nbOu\~
capital money subject to a trust 信托财产资本 \bzT=^Z;2
capital movement 资本流动 }Asp=<kCc
capital nature 资本性质 5B,HJax
capital outlay 资本支出 [>wvVv
capital portion 资本部分 :Yy8Ie#
capital profit 资本利润 (043G[H'.
capital project 基本工程项目;非经常开支项目 F,>-+~L=
capital receipt 资本收入 tDwj~{a~
capital redemption 资本赎回 A.@Af+
capital redemption business 资本赎回业务 ' &j]~m
capital redemption contract 资本赎回合约 >S=,ype~G
capital redemption reserve 资本赎回储备 9d1 Gu"
capital reduction 资本减缩;减资 7UA|G2Zr
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] \r7gubD
股本削减计划〔香港联合交易所有限公司〕 ``* !b>)
capital repayment 偿还资本 -e(,>9Q
capital reserve 资本储备;后备资本 6>Ca O
capital revenue 资本收益;非经常收入 o; Ns-=
capital spending 资本开支;资本支出;非经常开支 &7m)K>E27
capital stock 股本 bk{.9nz 2
capital stock subscription 认缴股本;认购股本 %eDJ]\*^X
capital subsidy 建设津贴;基本建设津贴 PP_fTacX
capital subvention 非经常资助金 H]d'#1G
capital sum 资本额 M+Jcgb]
capital tax 资本税 k=8L hO
capital transfer tax 资本转移税 ~s UWXw7~
capital turnover 资本周转率 T_1p1Sg
capital value 资本价值 gg}^@h&?
capital works project 基本工程项目 Z5%T pAu[
Capital Works Reserve Fund 基本工程储备基金 r(ufyC&
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 elzKtVw
capitalization 资本化;资本总额 2-!n+#Cdf
capitalization of interest 利息化作本金 X"p p l7o
capitalized interest 化作本金的利息 |y~un9j+
capitalized loan 转作资本的贷款 qs'ggF1
capitalized value 资本还原值;资本化价值 b"QeCw#v`>
capitation grant 按人计算的补助金 ]53'\TH
captive insurance business 专属自保保险业务 ajMI7j^G
car insurance 汽车保险 PquATAzQA
Caribbean Development Bank 加勒比开发银行 @E5}v
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] 1ps_zn(
意大利嘉利堡银行 x.-d>8-!]c
cartel 同业联盟;卡特尔 \NI0rL
cartelized rates system 联营式利率制度 'I *&P5|
cash 现金;现款 p&4#9I5
cash accounting system 现金会计制度 @mu2,%
cash acquisition 以现金投资所得的资产 jtFet{
cash allowance 现金津贴 {P>%l\?
cash assets 现金资产 0nOp'Ky\k
cash at bank 银行现金;银行存款 =gb(<`{>
cash balance 现金结余 [J6b5
cash basis 现金收付制;收付实现制 6ISDY>p
cash basis accounting 现金收付制会计;收付实现制会计 RS`~i8e'
cash bonus 现金红利 BL Q&VI4
cash book 现金出纳帐;现金簿 YMEI
J}
cash client 现金客户 ,H+LE$=
cash commission rebate 现金回佣 &}/h[v_#'
cash compensation 现金补偿 ^&-H"jF
cash contribution 现金承担额;现金分担额 ZFsJeF'"
cash cost 直接费用;现金成本 Q0cr^24/
cash coupon 现金礼券 u]%>=N(^2
cash credit 现金信贷 q|fZdTw
cash deficit 现金赤字 !NfN16
cash deposit and withdrawal 现金收支 Rf.b_Y@O
cash disbursement journal 现金支出日记簿 qmJ^@dxs
cash disbursement slip 现金支出传票;现金支出单 5{uK;Vxse
cash flow 现金流量;银根 ' y9yx[P
cash flow lending 流动现金放款;无抵押融资 Md4JaFA(
cash flow statement 现金流量表;现金流动表 b!ea(D!:
cash flow surplus 现金流量盈余 6bW:&IPQ;
cash in hand 库存现金;手头现金 :$ "L;"
cash in till 备用现金 @JL+xfz
cash in transit 运送中现金;在运现金 Q4JvFy0'
cash input 投入现金 J}vxK
H#=
cash input figure 现金投入数字 =P.m5e<
cash limit 现金支出限额;现金限额 {Z=m5Dy}
cash margin 现金保证金 r$Z_Kwe.|&
cash market 现货市场;现金交易市场 _^)<d$R<
cash offer 现金要约;现金补偿额 H!NyM}jsr
cash payment 现金付款;现金支付 / NlT[@T
cash position 现金头寸 aj:B+}1
cash price 现金价格 "RF<i3{S
cash receipts journal 现金收入日记簿 j7M[]/|
cash receiving slip 现金收入传票;现金收入单 &]? X"K
cash settlement 现金结算 O7AW9*<
cash surplus 现金盈余 P95A_(T=[
cash with order 订货付现;凭票即付 [Nn ?:5"
cashier's order 银行本票 @Ja8~5 :
cashier's order outstanding 未承兑的银行本票 VY9|8g/
cash-limited subhead 有现金支出限额的分目 Aj;F$(su
cash-sweep 现金彩票活动 G`HL^/Z*
casual client “散客”;“散户” IO\>U(:vx
CCASS Depository 中央结算系统证券存管处 tsA+B&R_]
CCIC Finance Limited 中芝兴业财务有限公司 VYZkHjj)2i
cedant 分出者 #+-
/0{HT
ceding company 分出公司 Aey*n=V4#F
ceding insurer 分出保险人 Evn=3Tw
ceiling 上限 :uD*Q/
ceiling price 最高限价 #*<*|AwoW|
central bank 中央银行 ]E+deM
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 $rh {f<
central banking 中央银行业务 NZyGC
Vh@
central banking function 中央银行职能 R]7-6
Central Clearing and Custodian System 中央结算及托管系统 6O>GVJbw
Central Clearing and Depository System 中央结算及存管系统 fiq4|!^h
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 ( IXe555
central clearing house 中央结算所 Q/,bEDc&
central clearing system 中央结算制度;集体交收系统 =k1 ,jn+
central custody system 中央托管系统 Q6 G-`&5
central depository 中央存管处 2h6<'2'o1
central depository system 中央证券存管制度 |GvWHe`
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 AIvIQ$6}
central rate 中央汇率;中心汇率 D{{ME8
Central Registration Hong Kong Limited 香港中央证券登记有限公司 %`P6a38j
Central Tender Board 中央投标委员会 Y70[Nz
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 bJo)rM:m
centralized budgetary and payments system 集中预算及支付制度 y@kRJ 8d
centred 12-month moving average 十二个月定位移动平均数 V2I"m
certificate of approval 批准证明书 \P;%fN
certificate of beneficial entitlement to property 资产权益证书 G' ~Z'
certificate of compliance 合格证明书;合约完成证明书 mOb*VH
certificate of deposit [CD] 存款证 =Kv*M@
certificate of exemption from estate duty 豁免遗产税证明书 PSO9{!
certificate of incorporation 公司注册证书;法团注册证书 ^qaS
certificate of incorporation of registered trustees 注册受托人法团证书 `!.)"BI/s
certificate of indebtedness [CI] 负债证明书 )@xHL]!5m
certificate of insurance 保险证书 GIt~"X
certificate of interest 权益证明书;息票 v:Av2y
certificate of means 资产证明书 #S/]=D
certificate of participation 参与证明书 hZE" 8%\q
certificate of payment of profits tax 缴付利得税证明书 f;C*J1y
certificate of preference 特惠税证 p`)GO.pz
certificate of rateable value 应课差饷租值证明书 Vs-])Q?7J
certificate of registration 登记证书;注册证明书 ]{r*Z6bs
certificate of satisfaction 清偿证明书 =""z!%j
certificate of transfer 转让证明书 KVVo_9S'
certificate to bearer 不记名证明书 iINd*eXb^
certification 核证 Lbka*@
certification fee 核证费 I6x
certified cheque 经银行证明可兑现的支票 HWJ(O/N
certified public accountant [CPA] 执业会计师 3iHUG^sLW
certified statement 经证明的报表 hlpi-oW`
cessation of business 停业 :Rh?#yO5
cession 分保 p`jkyi
C.F. Finance Company Limited 浙一财务有限公司 bqHR~4 #IR
chance 机会;中彩机会 GHaOFLY
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 .a%D:4GYR
change of domicile 迁册 0,a;N%K-
change to estimates 修订预算 0^41dfdE
change to the approved estimates of expenditure 核准开支预算的变动
G[}$s7@k
charge 费用;押记;抵押 8,Jjv*
charge number 税单号码 Une,Y4{u
charge on assets 资产的征税 T[}A7a6g_
charge upon general revenue 从政府一般收入中拨款支付 X|}yp|
chargeable 可予征收;应课税的 /STFXR1@.u
chargeable agreement for sale 可予征收印花税的买卖协议 4!pMZ<$3
chargeable income 应课税入息 }Km+5'G'U
chargeable normal trading receipt 应课税的一般营业收入 cnQ;6LtFTz
chargeable profit 应课税利润 e`pYO]Z
chargeable to tax 应课税 Ak`7 f$z
charged to... 记入……帐目 :Yi1#
chargee 承押记人 @ 5!Mr5;
charge-holder 受押人 y9cDPwi:b
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 VQ5D?^'0/
charging order 押记令 >+iJ(jqq
chargor's right 押记人的权利 *;QIAd
charitable donation 慈善捐款 mXd,{b'
charitable trust 慈善信托 PuvC
MD
charity property 慈善财产 Y40`~
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 '?Mt*%J@=$
charter 章程;特许权 poZ04Uxo>
charter of incorporation 成立章程 4l/hh|3@
chartered accountant 特许会计师 #-xsAKi
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 @6eM{3E.
Chartered Institute of Public Finance and Accountancy [United Kingdom] :Ve>tZeW
特许公共财政及会计学会〔英国〕 :.863_/
charterer 承租人 xV&c)l>}
Chase Manhattan Asia Limited 美国大通亚洲有限公司 \K$9r=!(
Chase Manhattan Bank 美国大通银行 sN`2"t/s
chattels 实产 g.wp
}fz
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 |JZ3aS
Che Hsing Finance Company Limited 浙兴财务有限公司 3*< O-Jr
check-and-balance system 制约平衡制度 aDrF"j
Chekiang First Bank Limited 浙江第一银行 s}8(__|
cheque 支票 W(h].'N
Chiao Yue Finance Company Limited 侨裕财务有限公司 k[9~Er+
Chiba Bank, Ltd. 千叶银行 `SdvXn
Chicago Board of Options Exchange 芝加哥期权交易所 Aofk< O!M
Chicago Board of Trade 芝加哥交易所 fqoI(/RWP
Chicago Mercantile Exchange 芝加哥商品交易所 S
VCTiG8t
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 &cnciEw1
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 toDv~v
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 3uSj5+@q6
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 :fo.9J
child allowance 子女免税额 ,$i2vGd
China & South Sea Bank Limited 中南银行 zX{O"w
China Affairs Committee [Hong Kong Futures Exchange Limited] SG:Fn8
中国事务委员会〔香港期货交易所有限公司〕 KIyhvY~
China concept stock 中国概念股 Gk<M@d^hQ
China Construction Bank 中国建设银行 h^yLmRL
China Development Division [Stock Exchange of Hong Kong Limited] ;VhilWaF-
中国发展科〔香港联合交易所有限公司〕 h(q,-')l_
China Economic News 《中国经济新闻》 H =Y7#{}
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 #2`ST=#
China State Bank Limited 国华商业银行 c1!0Z28
Chinatrust Commercial Bank, Limited 中国信托商业银行 }I3 ZNd
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 0rM'VgB
Chinese Bankers Club, Hong Kong 香港银行华员会 ;WydXQ}Q^
Chinese Banks' Association 香港华商银行公会 eIZ7uSl
Chinese Gold and Silver Exchange Society 金银业贸易场 yQAW\0`
Chinese New Year bonus 年奖;年终花红 Y nD_:ZK
chit fund 银会 :c4iXK0_^?
Chiyu Banking Corporation Limited 集友银行有限公司 %N jRD|
Chiyu Finance Company Limited 集友财务有限公司 (OA-Mgyc
Cho Hung Finance Limited 朝兴金融有限公司 F8u;C:^d
choses in action 无形动产;据法权产 1k=w 9
chronological book 序时帐簿 criQa<N"
Chubu Securities Finance Company 中部证券金融公司 $1aJdZC7
Chung Khiaw Bank Limited 崇侨银行 iME)Jl&
Chung Nan Finance Company Limited 中南财务有限公司 xEW>7}+\
Chuo Trust & Banking Co., Ltd. 中央信托银行 s|p,UK
Chuo Trust Asia Limited 中央信托亚洲有限公司 0\qLuF[)
Citibank, N.A. 万国宝通银行 R,]J~TfPK
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 x;Qs_"t];3
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 I},]Y~Y3
Citicorp International Limited 万国宝通国际有限公司 R^v-%mG9
civil debt 民事债项 T;7=05k<_
Civil Service Pension Reserve Fund 公务员退休金储备基金 MR= dQc
claim 申索;索偿;债权 EESGU(
claim equalization fund 申索平衡基金 +<l6!r2Z
claim for refund of property tax 申请发还物业税 6wIo95`
claim of debt 债权申索 ]2:w?+T
claim on bank 对银行的债权 UweXz.x7
claim to dividend 摊还债款申索 QCm93YZs6E
claimant 申索人;索偿人 "!-
claims statistics 申索统计数字 |hx"yy'ux
class of insurance business 保险业务类别 ld *W\
class of property 财产类别 h/'b(9fS
claw-back 递减率 CcGE4BB
clearance cost 清拆成本 sBN"eHg
clearing 结算;票据交换;清算 QcW6o,
clearing account 结算帐户 , %8keGhl
clearing and settlement system 结算和交收系统 LS"_-4I}
clearing balance 结算差额 s5`CV$bz
clearing bank 结算银行 !hMD>B2Z
clearing cheque 交换支票 }da}vR"iL
clearing house 结算所;票据交换所 Q7
4Q|r7
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 /Bt+Ov3k
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 )Y@E5Tuk>
clearing member 结算会员 wwvS05=[T
Clearing Members' Fund 结算会员基金 ,@\$PyJ
clearing participant 结算参与者 bD2):U*Fzo
clearing rebate 结算费用的回佣 &ikPa ,A
Clearing Rules [SEHK Options Clearing House Limited] e8Ul^]
《结算规则》〔联交所期权结算所有限公司〕 U z*7J
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 MNuBZnO
Clerk to the Board of Review 税务上诉委员会书记 `_MRf[Z}
client 客户;委托人;当事人 3I"xuKxc
client agreement 客户协议 k?!CJ@5$
client confidentiality 客户保密的责任 =3~5I&
client money 客户款项 1
N{unS
client statement 客户结单 `\p5!Iq
Q
clients fund 客户资金 c @U\d<{w
close 结算;收市;收盘 W"{:|'/v
close a position 平仓;轧平头寸 i1c
z+}
close company 股份不公开的公司 Quq
X4
close higher 收市时价位较高 i%FpPni
close lower 收市时价位较低 =pT}]
close mixed 收市时荣辱互见 `@_jDo
close of exchange 交易所停市 %qycxEVP
close of financial year 财政年度终结 K~chOX
close out 平仓 {wp~
close out a long position 平长仓 +hIC N,8!
close out a short position 平空仓 eNHSfq
close steady 收市时价格稳定 !#NGGIp;
close the gap 弥补差距 MD4RSl<F
closed position 平仓 h^B~Fv>~
closed-end investment corporation 股份固定的投资公司 $D][_ I
close-out price 抛售价格 w\K(kNd(
closing account 决算帐户 Wr j<}L|
closing balance 期终结余;收市结余 &.v|yG]&
closing price 收市价;收盘价 ZwFVtR
closing quotation 收市价;收市行情 ! %~P[;.
closing rate 收市汇价;收盘汇率 Hf$pwfGcY]
closing transaction 平仓交易 3D}rxI8N
clothing levy 成衣税 Ii.?|
u
club deposit 零存整付存款 PHxU6UPqy
Code of Aid 《资助则例》 FQlYCb
Code of Banking Practice 《银行营运守则》 -$2B!#]3
Code of Best Practice [Stock Exchange of Hong Kong Limited] I)(@'^)
《最佳应用守则》〔香港联合交易所有限公司〕 )yTBtYw3
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕;《操守准则》〔香港期货交易所有限公司〕 GG=R!+p2
Code of Conduct for Persons Registered with the Securities and Futures Commission X/8TRiTFv
《证券及期货事务监察委员会注册人操守准则》 Fkvf[!Ci
code of practice 实务守则;经营守则;执业守则 =Hd+KvA
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 K,f"Q<sU%
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 mNQ~9OJ1
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 nb30<h
Code on Pooled Retirement Funds 《集资退休基金守则》 0en
Bq>vr
Code on Share Repurchases [Share Repurchase Code] _xmS$z)TO
《公司购回本身股份守则》〔《股份购回守则》〕 i-YSt5iq
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 :Z R5<Y>
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 b(HbwOt~3
co-debtor 共同债务人 K ; eR)
co-financing scheme 共同融资计划 Y00hc8<
cognizance 证明令 "y7IH
GJ\3
coin 硬币 4!U)a
coin replacement programme 硬币取缔计划 %wQE
lkB
coin set 套装硬币 qS!U1R?s
coinage 硬币 q; ?Kmk
Coinage Security Fund 硬币发行基金 />X"'G
cold call 主动与准客户接触 SZVAf|]Yg
collapse in prices 价格下泻;价格下挫;价格暴跌 7Eo;TNbb
collateral 抵押品 %7v!aJ40
collateral bond 担保债券 4/N{~
collateral loan 抵押贷款 J=?P`\h
collateral security 附属抵押品 xt zjFfq
collection 征收;收取 Qn!KL0w
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 khb/"VYd
collection of betting duty 收取博彩税 \c\z 6;j
Collection Office [Inland Revenue Department] 收税处〔税务局〕 $/FL)m8.3
collective consumption 集体消费 S\S31pYT
Collector 收税主任 DedY(JOvB
Collector of Rates 差饷征收官 3EA+tG4KnO
Collector of Stamp Revenue 印花税署署长 3%(BZ23
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 OnND(YiX
combined surplus 合并盈余 2EC<8}CG
combined visible and invisible trade account 有形及无形贸易合并帐目 B1k;!@@14
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 }8Yu"P${Y
commemoration coin 具纪念性的硬币 nr?| !gj
commencement of winding-up 清盘开始 vo"?a~kY7
commerce and industry sub-index 工商分类指数 VUUE2k;^
commercial activity 商业活动 8D&yFal
commercial bank 商业银行 jmJeu@(
Commercial Bank Act of Norway 《挪威商业银行法》 s?7"iE
Commercial Banks Law 《商业银行法》 J,D^fVIw
commercial borrowing 商业借款 '&!:5R5 9
Commercial Code of Japan 《日本商法》 MWI7u7{
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 jAxrU
commercial invoice 商业发票 il[waUfmD
commercial letter of credit 商业信用证 0]Qk *u<
commercial loan 商业贷款;商业放款 h1+y.4
commercial paper 商业票据 ly::?
commercial paper market 商业票据市场 sP@7%p>wt
commercial registry 商业登记处 f taa~h*
commercial return 商业回报 ,FK.8c 6g
commercial sale 商业销售 Sv\399(
commercialization 商品化 S#b)RpY
commercially viable 具商业利益;有利可图 H+5S )r
Commerzbank AG 西德商业银行 N gagzsJ=
commission 佣金;委员会 OjurfVw
Commission des Operations de Bourse of France 法国证券事务监察委员会 Gg y7xb
commission house 佣金行;代办行 srryVqgS
commission payable 须付的佣金 }oL
l?L
commission rebate 佣金回扣 qZ%0p*P#_
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 ]92=PA>75
Commissioner of Banking 银行监理专员〔银监专员〕 >rY^Un{Z
Commissioner of Estate Duty 遗产税署署长 3
p!t_y|SX
Commissioner of Inland Revenue 税务局局长 I_is3y0
Commissioner of Insurance 保险业监理专员 q"u,r6ED
Commissioner of Rating and Valuation 差饷物业估价署署长 oC}2 Z{
commitment 承担;已承担的开支;承担额;承担项目 L}VQc9"gc
commitment fee 承诺费 ^+O97<#6C
Committee of the Hong Kong Association of Banks 香港银行公会委员会 B=HEi\55K
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 "h:#'y$V
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 hu5o{8[
Committee on Payment System [Hong Kong Monetary Authority] ~_|CXPiQ8
支付系统委员会〔香港金融管理局〕 `k-|G2
Committee on Unit Trusts [Securities and Futures Commission] QB#_Wn
单位信托委员会〔证券及期货事务监察委员会〕 p7Z/%~0v:
Commodities Dealers' Deposit Fund 商品交易商按金基金 3Qd%`k
Commodities Trading Commission 商品交易事务监察委员会 >M7(<V
commodity 商品 gp-rTdN
commodity classification 商品分类法 ?ajVf./Ja
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 GpCjoNcW{
commodity dealer 商品交易商 22Oe~W;
commodity exchange 商品交易所 nTHCb>,vM
Commodity Exchange Compensation Fund 商品交易所赔偿基金 G|j8iV O
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 `!C5"i8+i2
commodity flow method 商品流动法;商品流通法 .[o`TlG%
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 ?>q5Abp[
commodity futures contract 商品期货合约 z
q@"qnr
commodity market 商品市场 DI=?{A
commodity tax 商品税 W];l[D<S*
commodity trading adviser 商品交易顾问 vP^V3
commodity trading adviser's representative 商品交易顾问代表 U98e=57N
commodity trading advisory contract 商品交易顾问合约 vAzSpiv-
commodity warrant 商品期权证 <%m$
V5h
commodity-based investment 以商品为基础的投资 ddEV@2F
common fund 共同基金 hs<OzM
common property 分权共有财产 0F<$Zbe2B
common share 普通股 LzD,]{CC5
common stock 普通股 ;rC< C
Commonwealth Bank of Australia 澳洲联邦银行 $spk.j
Commonwealth Development Corporation 英联邦发展公司 7w.9PNhy
Commonwealth Finance Ministers Conference 英联邦财长会议 hlGrnL
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 .Ix[&+LsY
Commonwealth income tax 英联邦入息税 iu QMVtv
Commonwealth Preference 英联邦特惠制 ORhvo,.u
communal property 公有财产;公有产业 !BN@cc[%
communication expenses 通讯费用 J#?z/ 3v(
Community Preference 欧共体特惠制 8b< 'jft
commutation of pension 退休金的折算 !f G}<6&i
commuted gratuity 折算酬金 .QB)Y* z
commuted pension gratuity 经折算的退休酬金 {Z#=ppvs
Companies Act [United Kingdom] 《公司法令》〔英国〕 $j"BHpN
Companies Handbook 《上市公司手册》 c>BDw<
companies inspector 公司检查员 !"dAwG?S
Companies Liquidation Account 公司清盘帐户 Q:j)F|uhc
Companies Ordinance: Information to be Included in a Rights Issue Prospectus +O@|bd\
《公司条例:供股章程须载有的资料》 $t.M`:G
Companies Ordinance: Information to be Included in Prospectuses Regarding the Valuation of Land and Buildings 《公司条例:招股章程须载列有关土地或建筑物的评估的资料》 Zo@
Companies Registration Officer 公司注册主任 N]&:xd5
Companies Registry 公司注册处 EU.!/'<
Companies Registry Trading Fund 公司注册处营运基金 ~c@@m\C"b
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 qb+Gjgp
Company Formation and Enforcement Division [Companies Registry] g])iU9)8
公司成立及条例执行部〔公司注册处〕 ,YF1*69
company in which the public are substantially interested 由公众拥有相当权益的公司 KdC'#$
company limited by guarantee 担保有限公司 mJ+mTA5bW
company limited by shares 股份有限公司 ilwI qj
company register 公司登记册 unt{RVR%
company registration fee 公司注册费 P9q ZjBS
company with limited liability 有限法律责任的公司 m[tsG=XBN
company's memorandum 公司组织章程 SEIJ+u9XsA
company's reserve 公司储备 yw*|
H T
comparative advantage 比较优势;比较利益 Ym
1; /'
compensation 补偿金;赔偿 V:2{LR<R8
Compensation Committee [Stock Exchange of Hong Kong Limited] 3y yVI#
赔偿委员会〔香港联合交易所有限公司〕 &S8,-~U
compensation from insurance 保险赔偿 ["15~9
compensation fund 赔偿基金 FLLfTkXdI
compensation fund levy 赔偿基金征费 15M!erT
compensation rate 补偿率 +Os9}uKf
Compensation Review Committee 赔偿检讨委员会 t<MO~_`!
compensation scheme 赔偿计划 bCV_jR+
compensation trade 补偿贸易 bOD]`*q
compensation value 补偿值 hZ-?-F?*@
compensatory payment 补偿付款 sU"sd7#A
competition and pricing strategy 竞争与定价策略 UL`%Xx
competitive edge 竞争优势 h}=
competitive price 具竞争力的价格 ISg-?h/
competitive tender 竞争性投标 'LC0hoV
Compliance Committee [Stock Exchange of Hong Kong Limited] ?%Gzd(YEY
监察委员会〔香港联合交易所有限公司〕 uIR/^o
component of expenditure 开支组成部分 \ `|
Composite Consumer Price Index 综合消费物价指数 r>J%Eu/O
composite index 综合指数 d?)Ic1][
composite rating 综合评级 ;!)gjiapw
composite return form 综合报税表 G| qsJ
Composite Securities and Futures Bill 《证券及期货综合条例草案》 BB.120v&N
composite tax return 综合报税表 drS>~lSxB
composition 组合成分;债务重整协议 \Yr&vX/[p
composition of earnings 收益组合成分 _eUd
RL>
compound increase 复合增加率;复合增长率 |J:m{
compound interest 复利 r)oR`\7
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 BF /4
comprador note 买办票据 -V=,x3Zew
comprador order 买办付款令票 r}-vOPn`E
comprehensive income tax 综合所得税 k<y~n*{_
comptroller 审计主任 p:3
V-$4X
compulsory liquidation 强制清盘 4VHX4A}CgA
compulsory winding-up 强制清盘 b?k6-r$j
computation 计算;计算表 iVA=D&eZ
computational procedure 计算方法 +<fT\Oq#
computer audit programme 电脑审计程序;电脑核数程序 J9lG0
concentrated position 集中持仓量 VMw[M^
concentration risk 资金集中风险;集中融资风险 fwv.^kx
concept stock 概念股 Gp2Cwyv
concession 特许权;宽减措施;优惠 NGmXF_kqN
concession contract 特许经营权合约 oW3Uyj
concessionary rate 优惠率 \ \g Aa-}:
concordat 协定;契约;国际监管条约 7E;`1lh7
condition 条件 vGchKN~_
conditional endorsement 附有条件的背书 '}F..w/
conditional offer 有条件要约 (Ji=fh+
conditional sale agreement 有条件售卖协议 SyIi*dH
conditions of tender 投标章程 E=t^I/f)E
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》 hHyB;(3~
conduct of business standard 业务操守准则 (8Te{K h'
Confidentiality Understandings 保密谅解文件 zin'&G>l
confirmation letter 确认书 "s7}eWM*a
confirmation of mail transfer 信汇证明书 fhmBKeFdV
Confirmation of Payment 已缴税证明书 '}E"Mdb
confirmed letter of credit 保兑信用证 s"x(i
confirming bank 保兑银行 T2 /u7<D-
confiscation order 没收令 /@0
connected transaction 关连交易 <"nF`'olV
consensus capitalism 共识资本主义 (>`S{L
C>s
conservative investor 保守投资者 ]s`cn}d
consideration 代价;对价;约因 LXm@h
consideration issue [listing method] 代价发行〔上市方式〕 /l;_ xs
consideration other than cash 现金以外的代价 1l\.>H\E
consignee 收货人;代售人 TmEh$M
consignment 托运;寄售 7x.]
9J
consignor 付货人;托运人;寄售人 UD_8#DO{m1
consolidated account 综合帐目 G4wJv^6i9
consolidated account expenditure 综合帐目开支 Wx8n)
consolidated balance sheet 综合资产负债表 ]Ryg}DOQ
consolidated cash deficit 综合现金赤字 }UqL2KXi4
consolidated cash surplus 综合现金盈余 2C#b-Y1~N
consolidated enterprises sectorial index 综合企业分类指数 Su*Pd;
consolidated net earnings 综合净收益;综合净盈利 G4G<Ow)`
consolidated net profit 综合净利润;综合纯利 L6J.^tpO
consolidated policy 综合保单 9eEA80i7
consolidated price 综合价格 I?CfdI
consolidated profit and loss account 综合损益帐;综合损益表 !}=#h8fv
consolidated public sector expenditure 公营部门综合开支 ;upYam"
consolidated revenue account 综合收入帐 )zu m.6pT
consolidated shareholders' fund 综合股东资金 \:E=B1
consolidation of shares 股份合并 OhTd>~R`<
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 GP_%.fO\M
consortium company 财团公司 U[NQ"
consortium loan 银团贷款 __[bKd.
constant dollar figure 固定币值 _m3#g1m{
constant market price 固定市价 V@\A<q%jTs
constant price 固定价格
e%^PVi
constant price series 固定物价计算数列 Pl&x6\zL
constant rate 固定比率 u>[hLXuB
constituent stock 成分股 ogG:Ai)90
constitution 章程;组织章程 4\m#:fj %
construction output 建造产出量 bP7_QYQ6
constructive trust 法律构定信托 x{1S!A^
consultant accountant 顾问会计师 tW%!|T5/
consultant's fee 顾问费 M)CQ|P
Consultation Paper on Proposed Regulation on Share Margin Financing (*Q8!"D^6
《监管股票按贷财务的建议谘询文件》 a 9Kws[
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability ~>S? m;
《有关联交所检讨董事资格的程序的谘询文件》 OD).kP}s^
consumer behaviour 消费者行为 EgTj
Consumer Council 消费者委员会 %APeQy"6#^
consumer credit financing operation 消费者信贷业务 Em/? 4&
consumer demand 消费者需求 p`}G"DM
consumer durables 耐用消费品 .ViOf){U\
consumer expenditure 消费开支 gF r-P! 3
consumer goods 消费品 (4C_Ft*~j
consumer market 消费市场 ,9~qLQ0O
consumer price 消费物价 8!qzG4F/
Consumer Price Index [CPI] 消费物价指数 d#:7V%]dp
Consumer Price Index (A) 甲类消费物价指数 {r_x\VC=p
Consumer Price Index (B) 乙类消费物价指数 :Kk+wp}f#
Consumer Price Index Classification System 消费物价指数分类法 $pj;CoPm
Consumer Price Index Report 《消费物价指数月报》 eV(
Consumer Price Index series 消费物价指数系列 4*?i!<N9
consumer price inflation 消费物价上涨 bjql<x5d
Consumer Representative Action Fund 消费者集体诉讼基金 aR}I l&
consumer sentiment 消费意欲 6dKJt
consumer spending 消费开支;消费支出 h{?cs%lZ
consumption expenditure 消费开支 )uy2,`z
consumption pattern 消费模式 y@Ak_]{b
consumption product 消费产品 fDKV`
consumption tax 消费税 w %R=kY)o
contango 交易延期费;延期交割费;期货溢价 %( #kJZ
contingencies warrant 紧急拨款令;应急支款授权书 .]ZMxDZ
contingency 应急费用;意外开支准备金 /v7o!D1G
contingency allowance 应急准备金 no7Q%O9
contingency sum 应急费用;意外开支准备金 ah15,<j
contingent assets 或有资产 1U8/.x|
contingent debt 或有债权;待确定债务 1a'0cSH
contingent interest 待确定的权益 2I0Zr;\f
contingent liabilities 或有负债 @c;:D`\p1C
contingent profit 或有利润 R&MetQ~-{
contingent right 或有的权利 im"3n=
continue to hold a deposit 继续持有存款 Jv59zI
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 3EA`]&d>
continuing rent 连续租金 $uYfy<
continuing trustee 留任受托人 pZ&?uo67_
continuous licensing system 长期持牌制度 xkfW^r
Continuous Net Settlement System [CNS System] 持续净额交收系统 Rz=wInFs
contra account 对销帐户 ilkN3J
contra flow 资金回流 ^) 5*?8#
contra item 对销项目 dd!Q[]$ }
contra transfer 对销转拨 SAokW,
contract 合约 Tr"Bz!
contract for difference 差价合约 EsjZ;D,c(
contract for service 服务合约 #~`d
;MC
contract for settlement 平仓合约 ejlau#8"
contract note 成交单据 9lc{{)m2)
contract of copartnery 合伙合约 Gr!@ih^
contract of indemnity 弥偿合约 )m>Y[)8!
contract of insurance 保险合约 \04(V'`U
contract of reinsurance 再保险合约 s@pIcNvx
contract price 合约价格 y1kI^B
contracting party 订约人;立约人;缔约国 9bu1Ax1M
contractual agreement 合约协议 pRFlmg@/}
contractual commitment 合约承担 Io]KlR@!T
contractual joint venture 合约式联营企业 qw}.
QwPT
contractual mutual fund 合约互惠基金 !]=S A &
contractual right 合约权利 ONm-zRx|
contractual savings fund 合约储蓄基金 Lo5CVlK
contributed surplus 实缴资本盈余 >JT^[i8[
contribution 出资;供款;捐款;分担款项 QI6=[
contribution account 供款帐户 %)P)Xb
contribution to gross domestic product 在本地生产总值中所占比率 <L:}u!
contribution to investment 出资额 |/~ISB
contribution to pension fund 退休金供款 pU[5f5_
contributor 供款人;出资人;捐助人 oU)3du
contributory 分担人 (?#"S67
contributory scheme 供款计划 N.q0D5 :
contrived cessation of business 有预谋的停业 k1Sr7|
control 控制权;控制;管制 {1[f9uPS
control of a company 公司的控制权;公司控股权 zQx6r
.
control of business 业务的控制权 .[S\&uRv
controlled company 受控制公司 i} ?\K>BWq
controller 控制人;控权人;会计长 lcEUK
controller of an authorized institution 认可机构控权人 Gw?ueui<
controlling company 控股公司 6(V"xjK
controlling interest 控制权益;控股权益 )*Rr5l /l
controlling officer 管制人员 ivJTE
controlling officer's report 管制人员报告 VMJK9|JC[
controlling shareholder 控股股东;持有控股权的股东 _t@9WA;+\
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》 aHBM9 %gV
conventional lending 传统放款;常规放款 YAYwrKt
conversion 兑换;换算;转换〔证券〕
c->?'h23)
conversion factor 换算因数 M`QK{$1p
conversion of stock 公债的转换 ?xb2jZ/0X
conversion rate 兑换率;换算率;转换价格〔证券〕 tW"s^r=95
convertibility 可兑性;兑换性;自由兑换 $fQ'q3
convertibility undertaking 兑换保证 =7Sw29u<
convertible 可兑换;可换股 k;pU8y6Y
convertible currency 可兑换货币 Hw%lT}[O
convertible debenture 可转换债权证 ZBXn&Gm
convertible loan stock 可转换股的债权股额 0oo*F
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 ?EA&kZR]
conveyance 转易;转易契;财产转让证书 dW#?{n-H<
conveyance of property 财产转让 =[IKwmCX
conveyance on sale 售卖转易契 -'RD%_
conveyancing fee 业权转易费 V*1-wg5>
conveyancing scale charges 物业转易收费标准 15"[MX A
cooling-off period 冷静期 /[UuHU5*R
co-owner 共同拥有人;分权共有人 #gRtCoew
co-partner 共同合伙人 .MW/XnCYs4
co-partnership 共同合伙 7WEoyd
Copenhagen Stock Exchange 哥本哈根证券交易所 t[X,m]SX
core capital 核心资本 Sbjc8V ut
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons PAs.T4Av^
《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》 4\(|V
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Core Principles for Effective Banking Supervision [Basle Committee] 1'SpJL1u~
《有效监管银行业的主要原则》〔巴塞尔委员会〕 9RJFj?^"
cornering “夹仓”;轧空;囤积居奇 !-s 6B
corporate borrower 借款公司;借款机构 uEDvdd#V.
corporate business 公司企业;公司业务 <M M(Z
Corporate Communications Department [Stock Exchange of Hong Kong Limited] fx= %e
企业传讯部〔香港联合交易所有限公司〕 `;z;=A*
corporate customer 公司客户 {z7kW@c
corporate dealer 公司交易商 a'B 5m]%
Corporate Finance Division [Securities and Futures Commission] ./Wi(p{F
企业融资部〔证券及期货事务监察委员会〕 <*5` TE0J
Corporate Finance (D.T.C.) Limited 协联财务有限公司 yI8
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Corporate Finance Fees Rule 《与公司财务有关的费用规则》 Tizjh&*^
corporate governance 公司管治 ^1`T_+#[s
corporate income tax 公司所得税 jn#Ok@tZ
corporate investment adviser 公司投资顾问 n/Dk~Q)
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 `g:bvIV5x>
corporate plan 公司计划 8|-064i>
corporate practice 执业法团 95oh}c
corporate profits tax 公司利得税 <(B: "wI
corporate savings 公司储蓄 f%c-
corporate service tax 公司服务税 "Sd2VSLg
corporate signature 法团的签名 *","u;&
corporation 法团;公司 Mx=L lC)
corporation bond 公司债券 :1e'22[=.
corporation stock 公司股证;地方债券〔英国〕 6Y/TqI[
corporation tax 公司税 6|ENDd[
correction phase of stock market 股市调整期 l&6+ykQ
Correctional Services Industries Suspense Account 惩教工业暂记帐 tk'3Q 1L
corrective affidavit 修正遗产申报誓章 G?v]|wdI
correspondent bank 代理银行 q{RT~,%
Cosmos Finance Limited 宇宙财务有限公司 e7JZk6GP#9
cost 成本;费用;价格 s78V \Vw3
cost centre 成本中心 y<n<uZ;
cost competitiveness 成本竞争力 ej{7)#
cost control 成本控制;成本管理 Nj;G%KAP
cost convention 原值成本法;成本惯例 k"J=CDP\
cost effectiveness 成本效益;经济效益 )*_n/^m
cost efficiency 成本效率 h"ko4b3^'@
cost element 成本要素 #{|F2AM
cost flow 成本流转
CO.e.:h
cost input 投入资金 F+::UWKA
cost management information system 成本管理资料系统 E/uKzzD9
cost of an asset 资产成本 aXyg`CDv
cost of borrowing 借贷成本 5'"l0EuD
cost of capital 资本成本;资金成本 L_ 2R3w
cost of installation 安装费 ~VaO,8&+L
cost of issue 招股费用;发行股份费用 ?\Lf=[
cost of living 生活费用 b'TkYa^
cost of transmitting 传送费用 5.FAuzz
cost overrun 成本超支 {^SHIL
cost price 成本价格 YOY{f:ew
cost price structure 成本价格结构 * AjJf)o
cost to the revenue 政府收入的损失;政府减少的收入 cO/.(KBF
cost-benefit analysis 成本效益分析 R#33ACCX
cost-benefit study 成本效益研究 "uHU!)J#z
cost-book company 以成本帐原则组成的公司 h,)UB1
cost-effectiveness analysis 成本效益分析 n%}Vd
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costing 成本计算;成本计算法 <[<]+r&*
costing and pricing policy 成本及定价政策 ]>k>Z#8E*
costing exercise 成本计算工作 7="I;
costing review 成本检讨 !nyUAZ9 :
cost-of-living allowance 生活津贴 iXFN|ml
cost-of-living index 生活指数;生活费用指数 p/.[cH
cost-plus pricing 成本加成定价法 AcxC$uh
cost-push inflation 成本推动的通货膨胀 .T }q"
cost-recovery basis 收回成本的原则 ,?Nc\Q<:
cost-related charges 依成本而定的收费 5sK1rDN
cost-related fee 依成本而定的收费 :} 9Lb)Yp
co-surety 共同担保人 TrC :CL
co-trustee 共同受托人 7T-}oNaJA\
cotton futures 期棉 Wf!<Qot|R#
Council of SEHK 联交所理事会 d@,3P)?
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 &P3ep[]j
counterclaim 反申索 M>"J5yqR
counterfoil 联页〔收据〕;存根〔支票〕;票根 8n Oent0a
counter-guarantee 反担保 |_`wC
counter-inflationary policy 反通货膨胀政策 NlV,]
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countersignature 副署签名;连署签名 F~${L+^
country debt provisioning 债务国坏帐准备 \)mV2r!%
country of beneficial ownership 实益拥有国 $09PZBF,i
coupon 息票;赠券 /J` ZO$
coupon rate 息票利率 8lcB.M
cover 保证金;承保范围;补仓 3QO*1P@q
cover note 临时保单 ql
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cover short position 补仓;填平空仓 =pR'XF%
coverage 保额;承保范围 k&8&