C:
Bjz\L0d
_~`\TS8
calendar year figure 历年数字 ]<;m;/H
call 催缴通知;认购期权 wZECG-jr/
call deposit 通知存款;活期存款 S)0bu(a`Z,
call loan 短期同业拆借;通知贷款 t;@VsQ8
call margin 补仓;追加保证金 Pb|'f(
call market 短期同业拆放市场 LyB$~wZx~@
call money 短期同业拆借;活期贷款 EMe6Z!k
call option 认购期权;看涨期权 Gd~Xvw,u
call price 赎回价格;提前赎回价 U$`)|/8
call warrant 认购认股权证;回购认股权证 >_biiW~x :
callable share 可收回股份;可兑付股份 qK4E:dD
called up share capital 已催缴股本 %8T:r S
Canadian Dollar [CAD] 加拿大元 #(53YoV_8
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 "kKIVlC
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 6SMGXy*]^
cancellation price 取消费 e_wz8]K)n
cap 上限 }V3p <
capital 资本;资金 Qj? G KO
Capital Accord 《资本协定》 IA|V^Wmt;
capital account 资本帐;非经常帐 pX]*&[X?
capital account commitment balance 资本帐承担额结余 {37DrSOa
Capital Adequacy Directive [CAD] 《资本充足指引》 S< <xlW
capital adequacy ratio [CAR] 资本充足比率 |*N.SS
capital allowance 资本免税额 OjCT*qyU<
capital alteration 资本变更 +SmcZ^\OZ
capital and liabilities ratio 资本负债比率 byv(:xk|'e
capital and liquidity requirement 资本与流动资金的规定 HlB'yOHv!
capital appreciation 资本增值 D4m2*%M
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〕 X?b]5?K;r
capital assets 资本资产 &
Ci UU
capital at risk 风险资本 z+1#p.F$@
capital base 资本基础;资金基础 'A,&9E{%1
capital charges 资本支出;资本费用 R.R(|!w>
capital commitment 资本承担 fz
W%(.tc\
capital contribution certificate 出资证明书 2FO.!m
capital convergence 划一资本充足比率 _1c'~;
capital cost 资本成本;建设成本;建设费用 .BXZ\r`
capital cover 资本保证 1V?}";T
capital deficit 资本亏绌;资本赤字 'f<0&Ci8
capital divided into shares 资本分成股份 8 F'i5i
capital element 资本因素;资本部分 k3[
~I'
capital equipment 资本设备 Ou;
]>FJ
capital expenditure 资本开支;非经常开支 XQ<2(}]4
capital expenses 资本费用 `OnN12`
capital financing 筹集资本;以非经常收入支付非经常开支的结算 xyx.1o
e!
capital flow 资金流量 | zj$p~
capital formation 资本形成;集资 'jeGERMr'
capital formation figure 资本组合数字 I<.3"F1}
capital fund 资本基金 , {7wvXP
capital gain 资本增益;资本增值 &{* [7Ad
capital gains tax 资本增值税 }Xs=x6Mj
capital goods 资本财货;资本货物 j?6%=KuX<
capital grant 非经常补助金;非经常拨款;建设补助金 v'.?:S&m
capital grant cycle 建设补助金周期 $.(>Sj1
capital injection 注入资本;注资 iLy}G7h
capital input 投入资本 UUv&X+Y
capital intensity 资本密集度 @3[Z QF
capital intensive 资本密集 pCA(>(
capital investment 资本投资 V5K!u8T
Capital Investment Fund 资本投资基金
:XF;v
capital loss 资本损失 Wn24eld"x
capital maintenance 资本保值;资本保留 !wvP24"y
capital market 资本市场;资金市场 'r4 j;Jn
capital market instrument 资本市场票据 q:-8W[_
capital money 资本款项 $qy%Q]
capital money subject to a trust 信托财产资本 ' R~x.NM
capital movement 资本流动 lMp)T**
capital nature 资本性质 au574tj
capital outlay 资本支出 :n>m">4
capital portion 资本部分 XN]kNJX
capital profit 资本利润 Og%qv
Bj 6
capital project 基本工程项目;非经常开支项目 K|Std)6
capital receipt 资本收入 /wI$}X5o~
capital redemption 资本赎回 p0uQ>[NV0
capital redemption business 资本赎回业务 0<Px2/
capital redemption contract 资本赎回合约 @g""*T1:$
capital redemption reserve 资本赎回储备 v%V$@MF
capital reduction 资本减缩;减资 ^o|igyS9
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] /bVU^vo
股本削减计划〔香港联合交易所有限公司〕 +"T?.,
capital repayment 偿还资本 Yv9(8
capital reserve 资本储备;后备资本 1d|+7
capital revenue 资本收益;非经常收入 1I KDp]SN
capital spending 资本开支;资本支出;非经常开支 iO3@2J
capital stock 股本 Tm[IOuhM'?
capital stock subscription 认缴股本;认购股本 X'ryfa1|
capital subsidy 建设津贴;基本建设津贴 c^UG}:Y
capital subvention 非经常资助金 BG~h9.c
capital sum 资本额 uFb&WIo1
capital tax 资本税 _i:yI-jA
capital transfer tax 资本转移税 O~-#>a
capital turnover 资本周转率 j,Qp*b#Qo
capital value 资本价值 qbHb24I
capital works project 基本工程项目 ve=oH;zf
Capital Works Reserve Fund 基本工程储备基金 Gs.id^Sf
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 FbJlyWND
capitalization 资本化;资本总额 +D`IcR-x
capitalization of interest 利息化作本金 "m _wYX
capitalized interest 化作本金的利息 c5<M=$
capitalized loan 转作资本的贷款 g-meJhX%
capitalized value 资本还原值;资本化价值 Am!$\T%2
capitation grant 按人计算的补助金 &BCl>^wn}
captive insurance business 专属自保保险业务 c&AA< 6pkv
car insurance 汽车保险 O|#^ &d
Caribbean Development Bank 加勒比开发银行 )fpZrpLXE
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] D^I%tn=F
意大利嘉利堡银行 Cz
Jze
cartel 同业联盟;卡特尔 me$7\B;wy
cartelized rates system 联营式利率制度 :^1 Xfc"
cash 现金;现款 1'R]An BV
cash accounting system 现金会计制度 P$N\o @
cash acquisition 以现金投资所得的资产 A/W0O;*q
cash allowance 现金津贴 }X)mZyM [
cash assets 现金资产 i=.zkIjSh
cash at bank 银行现金;银行存款 Cz+>S3v M
cash balance 现金结余 7:R8QS9
cash basis 现金收付制;收付实现制 yiSv#wD9
cash basis accounting 现金收付制会计;收付实现制会计 <:2El9l!
cash bonus 现金红利 $dgY#ST%
cash book 现金出纳帐;现金簿 R.!'&<Svq
cash client 现金客户 -j`tBv)
cash commission rebate 现金回佣 5"c#OU
cash compensation 现金补偿 :U0z;
cash contribution 现金承担额;现金分担额 eFp4MD8?
cash cost 直接费用;现金成本 %w=*4!NWb
cash coupon 现金礼券 O]~ cv^
cash credit 现金信贷 VW I{ wC
cash deficit 现金赤字 =\ iV=1iB
cash deposit and withdrawal 现金收支 6^s=25>p
cash disbursement journal 现金支出日记簿 :7<spd(%"
cash disbursement slip 现金支出传票;现金支出单 D^]7/w:$-
cash flow 现金流量;银根 {2}O\A
cash flow lending 流动现金放款;无抵押融资
7pMrYIP
cash flow statement 现金流量表;现金流动表 V?t^ J7{'
cash flow surplus 现金流量盈余 tVvRT*>Wb
cash in hand 库存现金;手头现金 g599Lc&
cash in till 备用现金 vkOCyi?c
cash in transit 运送中现金;在运现金 x}i:nLhL
cash input 投入现金 \&`S~c V9
cash input figure 现金投入数字 H.hF`n
cash limit 现金支出限额;现金限额 >> Z.]
cash margin 现金保证金 PR|F-/o
cash market 现货市场;现金交易市场 fDNiU"
cash offer 现金要约;现金补偿额 vtK Qv Q
cash payment 现金付款;现金支付 >93vMk~hU
cash position 现金头寸 /w^}(IJ4
cash price 现金价格 p2GkI/6)uu
cash receipts journal 现金收入日记簿 PzWhB* iBR
cash receiving slip 现金收入传票;现金收入单 (g`G(K_
cash settlement 现金结算 0hnN>?
cash surplus 现金盈余 %]h5\%@w
cash with order 订货付现;凭票即付 !<Ma9%uC{
cashier's order 银行本票 2)Grl;T]s
cashier's order outstanding 未承兑的银行本票 h<f_Eoz-a
cash-limited subhead 有现金支出限额的分目 BRPvBs?Q,{
cash-sweep 现金彩票活动 %# ?)+8"l
casual client “散客”;“散户” }Ry:})
CCASS Depository 中央结算系统证券存管处 S4aN7.'Q
CCIC Finance Limited 中芝兴业财务有限公司 [
p$f)'
cedant 分出者 $d3al%Uo
ceding company 分出公司 GF*8(2h2
ceding insurer 分出保险人 X9K@mX
ceiling 上限 T
]hVO'z
ceiling price 最高限价 /X~l%Xm
central bank 中央银行 7+0Kg'^+n
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 c3W9"
central banking 中央银行业务 y4PR&^l?g
central banking function 中央银行职能 Z,^`R] 9
Central Clearing and Custodian System 中央结算及托管系统 OS;qb:;
Central Clearing and Depository System 中央结算及存管系统 pwtB{6)VH{
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 !}<d6&!py
central clearing house 中央结算所 {`2! 3= "
central clearing system 中央结算制度;集体交收系统 T!0o(Pp<
central custody system 中央托管系统 rkugV&BhV
central depository 中央存管处 'G;y!<a
central depository system 中央证券存管制度 9E5Ec~l
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 3gV
17a
central rate 中央汇率;中心汇率 XZD9vFj1Z
Central Registration Hong Kong Limited 香港中央证券登记有限公司
$A]2Iw!&
Central Tender Board 中央投标委员会 18f!k
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 l\xcR]O
centralized budgetary and payments system 集中预算及支付制度 hOw
centred 12-month moving average 十二个月定位移动平均数 ;gLHSHEA
certificate of approval 批准证明书 ecDni>W
certificate of beneficial entitlement to property 资产权益证书 V9&7K65-1
certificate of compliance 合格证明书;合约完成证明书 kU{+@MA;
certificate of deposit [CD] 存款证 @E;'Ffo
certificate of exemption from estate duty 豁免遗产税证明书 Tw*:Vw
certificate of incorporation 公司注册证书;法团注册证书 I(tMw6C$:
certificate of incorporation of registered trustees 注册受托人法团证书 VW: WB.K$
certificate of indebtedness [CI] 负债证明书 Q>Voa&tYn
certificate of insurance 保险证书 z SDRZ!
certificate of interest 权益证明书;息票 v._Q XcE
certificate of means 资产证明书 \{``r
certificate of participation 参与证明书 :,Z'/e0&
certificate of payment of profits tax 缴付利得税证明书 >-J%=P
certificate of preference 特惠税证 _;L%? -2c
certificate of rateable value 应课差饷租值证明书 Q#w mS&$f
certificate of registration 登记证书;注册证明书 &YC Z
L
certificate of satisfaction 清偿证明书 h_#x@p
certificate of transfer 转让证明书 }%Mj`Bh
certificate to bearer 不记名证明书 ix4O-o{
certification 核证 yw2Mr+9I
certification fee 核证费 `G7LM55
certified cheque 经银行证明可兑现的支票 ]^j:}#R
certified public accountant [CPA] 执业会计师 wX5Yo{
certified statement 经证明的报表 fy]z<SPhVJ
cessation of business 停业 HY-7{irR~
cession 分保 VBnD:w"z
C.F. Finance Company Limited 浙一财务有限公司 (#I$4Px{
chance 机会;中彩机会 KmS$CFsGL
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 [rk*4b ^s
change of domicile 迁册 8_byS<b8
change to estimates 修订预算 p+M#hF5o
change to the approved estimates of expenditure 核准开支预算的变动 e.-+zkQ8EI
charge 费用;押记;抵押 cjK\(b3
charge number 税单号码 [PG#5.jwQ
charge on assets 资产的征税 zwJB.4@
charge upon general revenue 从政府一般收入中拨款支付 (=&z:-52V
chargeable 可予征收;应课税的 dpG l
chargeable agreement for sale 可予征收印花税的买卖协议 >=Bl/0YH
chargeable income 应课税入息 -KV)1kET
chargeable normal trading receipt 应课税的一般营业收入 (5CdA1|
chargeable profit 应课税利润 6d~[j<@2
chargeable to tax 应课税 N{+6 V`\
charged to... 记入……帐目 :&Sv jJR
chargee 承押记人 UU\wP(f
charge-holder 受押人 VWhq+8z
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 t&|M@Ouet
charging order 押记令 ~-2%^ovB
chargor's right 押记人的权利 QIl=Ho"c
charitable donation 慈善捐款 ]hE%Tk-
charitable trust 慈善信托 ,~8&0p
charity property 慈善财产 03N|@Tu
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 qZQB"Q.*
charter 章程;特许权 , e^&,5b
charter of incorporation 成立章程 @yV.Yx"p_
chartered accountant 特许会计师 gn82_
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 )R
%>g-dw
Chartered Institute of Public Finance and Accountancy [United Kingdom] 10tlD<eYb
特许公共财政及会计学会〔英国〕 L#h uTKX}
charterer 承租人 $ljzw@k
Chase Manhattan Asia Limited 美国大通亚洲有限公司 Nm{|
Chase Manhattan Bank 美国大通银行 [A jY~
chattels 实产 /UWv}f
0
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 !AR@GuQPE
Che Hsing Finance Company Limited 浙兴财务有限公司 lZ,w#sqbY
check-and-balance system 制约平衡制度 7QSrC/e
Chekiang First Bank Limited 浙江第一银行 ,:[\h\5m
cheque 支票 0G;
b+
Chiao Yue Finance Company Limited 侨裕财务有限公司 gvzBV
+3'
Chiba Bank, Ltd. 千叶银行 B1^9mV'O
Chicago Board of Options Exchange 芝加哥期权交易所 r4MPs-}oF
Chicago Board of Trade 芝加哥交易所 >o/+z18x
Chicago Mercantile Exchange 芝加哥商品交易所 B`<a~V
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 ]mzghH:E
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 Mo'6<"x
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 M{GT$Q
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 ]g] ]\hS
child allowance 子女免税额 }BYs.$7
China & South Sea Bank Limited 中南银行 . E8Gj'yO
China Affairs Committee [Hong Kong Futures Exchange Limited] DXF>#2E^+
中国事务委员会〔香港期货交易所有限公司〕 My6a.Kl
China concept stock 中国概念股 .gQYN2#zb
China Construction Bank 中国建设银行 aU\R!Y$/"
China Development Division [Stock Exchange of Hong Kong Limited] f]sc[_n]
中国发展科〔香港联合交易所有限公司〕 \wR;N/tg
China Economic News 《中国经济新闻》 '@6O3z_{
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 S =5br
China State Bank Limited 国华商业银行 3g79/w
Chinatrust Commercial Bank, Limited 中国信托商业银行 %+pF4f8]
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 _-=yD@;[D
Chinese Bankers Club, Hong Kong 香港银行华员会 _^ZBSx09)
Chinese Banks' Association 香港华商银行公会 5ho!}K
Chinese Gold and Silver Exchange Society 金银业贸易场 c)`=wDi
Chinese New Year bonus 年奖;年终花红 ,7:?Du}
chit fund 银会 ee2k..Tq#
Chiyu Banking Corporation Limited 集友银行有限公司 \+Nn>wW.
Chiyu Finance Company Limited 集友财务有限公司 -3GlpC22
Cho Hung Finance Limited 朝兴金融有限公司 q2+`a;_S
choses in action 无形动产;据法权产 MA1y@
chronological book 序时帐簿 sq rY<@%
Chubu Securities Finance Company 中部证券金融公司 S7v# `#
Chung Khiaw Bank Limited 崇侨银行 MV.&GUez{
Chung Nan Finance Company Limited 中南财务有限公司 SD_P=?
Chuo Trust & Banking Co., Ltd. 中央信托银行 h"}c_lY9
Chuo Trust Asia Limited 中央信托亚洲有限公司 u> @@
Citibank, N.A. 万国宝通银行 %/n#{;c#
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 H |%'$oWp
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 T`$!/BlZ
Citicorp International Limited 万国宝通国际有限公司 mXwDB)O{)
civil debt 民事债项 r=gF&Og,?
Civil Service Pension Reserve Fund 公务员退休金储备基金 zI7iZ"2a
claim 申索;索偿;债权 Um~DA
claim equalization fund 申索平衡基金 BMdcW
MYU\
claim for refund of property tax 申请发还物业税 he!Uq%e
claim of debt 债权申索 'ZFbyt Q2
claim on bank 对银行的债权 <SKzCp\
claim to dividend 摊还债款申索 6DuA
claimant 申索人;索偿人 'z9}I
#
claims statistics 申索统计数字 dKpUw9C#/
class of insurance business 保险业务类别 xLShMv}
class of property 财产类别 +\x}1bNS%j
claw-back 递减率 X..<U}e
clearance cost 清拆成本 {>Yna"p
clearing 结算;票据交换;清算 DCP
B9:u
clearing account 结算帐户 Lk lD^AJA
clearing and settlement system 结算和交收系统 ET0^_yk
clearing balance 结算差额 AfT;IG%Gt
clearing bank 结算银行 =/m$ayG
clearing cheque 交换支票 'wA4yJ<
clearing house 结算所;票据交换所 4^GIQEjx
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 ]G}:cCpd+a
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 .b|!FWHNS
clearing member 结算会员 fR&x5Ika0
Clearing Members' Fund 结算会员基金 X1XmaO%A
clearing participant 结算参与者 (zml704dI)
clearing rebate 结算费用的回佣 AA XQ+!
Clearing Rules [SEHK Options Clearing House Limited] e_+SBN1`P&
《结算规则》〔联交所期权结算所有限公司〕 ' OXL'_Xl
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 Dqg01_O9O
Clerk to the Board of Review 税务上诉委员会书记 OrY^ ?E
client 客户;委托人;当事人 VQ7A"&hh
client agreement 客户协议 rI#,FZ
client confidentiality 客户保密的责任 ^wlo;.8Y
client money 客户款项 cqG&n0zb
client statement 客户结单 /0YO`])"
clients fund 客户资金 LEd@""h
close 结算;收市;收盘 rVM?[_'O
close a position 平仓;轧平头寸 ne|N!!Dmk
close company 股份不公开的公司 \Lg{GN.
close higher 收市时价位较高 c[+uwO~
close lower 收市时价位较低 |>/m{L[
close mixed 收市时荣辱互见 %7A?gY81
close of exchange 交易所停市 [_-[S
close of financial year 财政年度终结 GK&R,q5}
close out 平仓 R4%}IT^%P
close out a long position 平长仓 )mu[ye"p
close out a short position 平空仓 BIxjY!!"
close steady 收市时价格稳定 m\f}?t
close the gap 弥补差距 Ksf f]##H
closed position 平仓 rqTsKrLe
closed-end investment corporation 股份固定的投资公司 IFbN ]N0
close-out price 抛售价格 @MxB
d,P
closing account 决算帐户 &PUn,9 Rm
closing balance 期终结余;收市结余 M*Ri1
closing price 收市价;收盘价 iE#I^`^V
closing quotation 收市价;收市行情 ;m~%57.;\
closing rate 收市汇价;收盘汇率 ipD/dx.
closing transaction 平仓交易 Ay|K>8z
clothing levy 成衣税 ]$)U~)T
iW
club deposit 零存整付存款 KkZS 6rD\
Code of Aid 《资助则例》 dmYgv^t
Code of Banking Practice 《银行营运守则》 Z#zXary5s
Code of Best Practice [Stock Exchange of Hong Kong Limited] E`b<^l`
《最佳应用守则》〔香港联合交易所有限公司〕 Ey&gZ$|&
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〕 oAF#bj_f
Code of Conduct for Persons Registered with the Securities and Futures Commission G O[u
《证券及期货事务监察委员会注册人操守准则》 _F`RwBOjs
code of practice 实务守则;经营守则;执业守则 X\1.,]O >
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 5Ve
T8/7Q
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 \# _w=gs<i
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 AvcN,
Code on Pooled Retirement Funds 《集资退休基金守则》 jm0v=m7
Code on Share Repurchases [Share Repurchase Code] @a}\]REn
《公司购回本身股份守则》〔《股份购回守则》〕 ;<H\{w@D
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 $bF3v=u`
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 )sLXtV)nm6
co-debtor 共同债务人 lpnPd{kE
co-financing scheme 共同融资计划 BM[jF=0
cognizance 证明令 o)+Uyl
coin 硬币 7e=s`j
coin replacement programme 硬币取缔计划 rLE5fl5W
coin set 套装硬币 5@^['S4%8*
coinage 硬币 _n+
5{\z
Coinage Security Fund 硬币发行基金 -'uz%2 {
cold call 主动与准客户接触 %b>Ee>rdD
collapse in prices 价格下泻;价格下挫;价格暴跌 IN?rPdY
collateral 抵押品 -] `OaL!
collateral bond 担保债券 m`xzvg
collateral loan 抵押贷款 >{eGSSG0
collateral security 附属抵押品 "qhQJql
collection 征收;收取 HFW8x9Cc
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 v5 I}a7
collection of betting duty 收取博彩税 #;hYJ Y
Collection Office [Inland Revenue Department] 收税处〔税务局〕 V5rW_X:]8
collective consumption 集体消费 [&+5E1%L
Collector 收税主任 S8Yti
Collector of Rates 差饷征收官 M,g$
Collector of Stamp Revenue 印花税署署长 EttQ<z_T
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 ;mwU>l,4
combined surplus 合并盈余 -J^t#R^$`
combined visible and invisible trade account 有形及无形贸易合并帐目 (3N;-
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 LfX[(FP
commemoration coin 具纪念性的硬币 l{t!
LTf;
commencement of winding-up 清盘开始 PvW~EJ
commerce and industry sub-index 工商分类指数 cm`x;[e6l
commercial activity 商业活动 F!cRx%R
commercial bank 商业银行 &6^QFqqW`-
Commercial Bank Act of Norway 《挪威商业银行法》 /^':5"=o
Commercial Banks Law 《商业银行法》 %Wa. 2s
commercial borrowing 商业借款 _$m1?DZ
Commercial Code of Japan 《日本商法》 XX'mM v
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 \s_`ZEB
commercial invoice 商业发票 G$E+qk
nJL
commercial letter of credit 商业信用证 }5=tUfh)]'
commercial loan 商业贷款;商业放款 gUrXaD#
commercial paper 商业票据 a[7Lqu
commercial paper market 商业票据市场 lO=~&_
commercial registry 商业登记处 h`pXUnEZ
commercial return 商业回报 iJ p E`
commercial sale 商业销售 L~HL*~#d
commercialization 商品化 a1gaB:w5n
commercially viable 具商业利益;有利可图 ,XYtoZa
Commerzbank AG 西德商业银行
2!";?E
commission 佣金;委员会 !T~C =,;
Commission des Operations de Bourse of France 法国证券事务监察委员会 TSUT3'&~p
commission house 佣金行;代办行 Iz9b5
commission payable 须付的佣金 E&>=
commission rebate 佣金回扣 et}%E9
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 %Iv*u sXP
Commissioner of Banking 银行监理专员〔银监专员〕 /yFs$t>9
Commissioner of Estate Duty 遗产税署署长 66|$X,
Commissioner of Inland Revenue 税务局局长 C]NL9Gq`
Commissioner of Insurance 保险业监理专员 |WsB0R
Commissioner of Rating and Valuation 差饷物业估价署署长 tQIa6c4|
commitment 承担;已承担的开支;承担额;承担项目 yc.9CTxx
commitment fee 承诺费 18o5Gs;yx
Committee of the Hong Kong Association of Banks 香港银行公会委员会 'L8B"5|>
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 /7uAf{
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 a
G\
Committee on Payment System [Hong Kong Monetary Authority] 2)(ynrCe
支付系统委员会〔香港金融管理局〕 Y *n[*N
Committee on Unit Trusts [Securities and Futures Commission] ^'Qe.DW[
单位信托委员会〔证券及期货事务监察委员会〕 52q<|MW%
Commodities Dealers' Deposit Fund 商品交易商按金基金 D0LoT?$N
Commodities Trading Commission 商品交易事务监察委员会 tlcNGPa
commodity 商品 5'S~PQka*
commodity classification 商品分类法 { !NXu
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 [6f(3|"
commodity dealer 商品交易商 {R}Kt;L:Ut
commodity exchange 商品交易所 j S<."a/n
Commodity Exchange Compensation Fund 商品交易所赔偿基金 WbGN
5?9Q
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 @q+X:K5b
commodity flow method 商品流动法;商品流通法 1[ 40\ sM
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 PEPf=sm
commodity futures contract 商品期货合约 v-!^a_3Ui
commodity market 商品市场 Og<nnq
commodity tax 商品税 A_2oQ*
commodity trading adviser 商品交易顾问 Q[MWzsx
commodity trading adviser's representative 商品交易顾问代表 h9I vuv'
commodity trading advisory contract 商品交易顾问合约 v6KRE3:V
commodity warrant 商品期权证 L<0eIw
commodity-based investment 以商品为基础的投资 s|IC;C|
common fund 共同基金 Ms14]M[\
common property 分权共有财产 v&Oc,W
common share 普通股 2dnyIgi
common stock 普通股 'yNS(Bg=
Commonwealth Bank of Australia 澳洲联邦银行 rLp (}^
Commonwealth Development Corporation 英联邦发展公司 F-PQ`@ZNW
Commonwealth Finance Ministers Conference 英联邦财长会议 -;j
'=?
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 69$gPY'3
Commonwealth income tax 英联邦入息税 =p>IP"HJ
Commonwealth Preference 英联邦特惠制 `}S;_g!
communal property 公有财产;公有产业 H,0Io
communication expenses 通讯费用 h Nx#x
Community Preference 欧共体特惠制 1s6L]&B
commutation of pension 退休金的折算 XxLauJP
K
commuted gratuity 折算酬金 Y|~+bKa
commuted pension gratuity 经折算的退休酬金 D"8 ?4+
Companies Act [United Kingdom] 《公司法令》〔英国〕 kn&>4/')
Companies Handbook 《上市公司手册》 T1i}D"H %
companies inspector 公司检查员 oyq9XW~ D
Companies Liquidation Account 公司清盘帐户 -d_7 q
Companies Ordinance: Information to be Included in a Rights Issue Prospectus n>W*y|UJ
《公司条例:供股章程须载有的资料》 Xhp={p;
Companies Ordinance: Information to be Included in Prospectuses Regarding the Valuation of Land and Buildings 《公司条例:招股章程须载列有关土地或建筑物的评估的资料》 ^~7ouA
Companies Registration Officer 公司注册主任 9z kRwrQ
Companies Registry 公司注册处 f]48>LRE8
Companies Registry Trading Fund 公司注册处营运基金 Eh&-b6:
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 ~zhP[qA})
Company Formation and Enforcement Division [Companies Registry] 5aJd:36I
公司成立及条例执行部〔公司注册处〕 #TPS?+(
company in which the public are substantially interested 由公众拥有相当权益的公司 3NSX(gC%
company limited by guarantee 担保有限公司 "I0F"nQ
company limited by shares 股份有限公司 XU|>SOR@z
company register 公司登记册 ~TYpq;rq
company registration fee 公司注册费 PgdHH:v)
company with limited liability 有限法律责任的公司 4~~G
i`XE
company's memorandum 公司组织章程 si#1sdR
company's reserve 公司储备 CqR^w(
comparative advantage 比较优势;比较利益 l$ufW|
compensation 补偿金;赔偿 Qm>2,={h
Compensation Committee [Stock Exchange of Hong Kong Limited] ,*CPG$L
赔偿委员会〔香港联合交易所有限公司〕 `&URd&ouJD
compensation from insurance 保险赔偿 .>
5[;
compensation fund 赔偿基金 GBYwS{4
compensation fund levy 赔偿基金征费 ):7mK03J
compensation rate 补偿率 'q\[aKEX=
Compensation Review Committee 赔偿检讨委员会 J=6(
4>
compensation scheme 赔偿计划 "ifv1KZ#
compensation trade 补偿贸易 r mJ`^6V
compensation value 补偿值 NM+(ss'
compensatory payment 补偿付款 >>%E?'9A
competition and pricing strategy 竞争与定价策略 3gs!ojG
competitive edge 竞争优势 #83pitcc
competitive price 具竞争力的价格 Td5yRN! ?
competitive tender 竞争性投标 3GPGwzX
|
Compliance Committee [Stock Exchange of Hong Kong Limited] k\Z7Dg$\D
监察委员会〔香港联合交易所有限公司〕 nd~O*-uYg
component of expenditure 开支组成部分 S#*aB2ZS
Composite Consumer Price Index 综合消费物价指数 0SV4p.
composite index 综合指数 "P a y2
composite rating 综合评级 b=XXp`h~a
composite return form 综合报税表 qaG8:
Composite Securities and Futures Bill 《证券及期货综合条例草案》 dy3fZ(=q^
composite tax return 综合报税表 T\w{&3ONm
composition 组合成分;债务重整协议 }6!m Q
composition of earnings 收益组合成分 om2)Cd9~7
compound increase 复合增加率;复合增长率 tL]T_]z
compound interest 复利 P(aN6)D
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 >E9 k5
comprador note 买办票据 YK>?;U+|
comprador order 买办付款令票 }///k]_Sh
comprehensive income tax 综合所得税 ){4 !
comptroller 审计主任 X+QoO=02LR
compulsory liquidation 强制清盘 %+@<T<>J<k
compulsory winding-up 强制清盘 EIF"{,m
computation 计算;计算表 6cXZ3;a
computational procedure 计算方法 s9,Z}]Th
computer audit programme 电脑审计程序;电脑核数程序 ',]^Qu`a
concentrated position 集中持仓量 p4vX3?&1W
concentration risk 资金集中风险;集中融资风险 <Yn-sH
concept stock 概念股 GDYFhH7H
concession 特许权;宽减措施;优惠 }#2I/dn
concession contract 特许经营权合约 7V-uQ)*
concessionary rate 优惠率 i2E@5 v=|Y
concordat 协定;契约;国际监管条约 v(;n|=O
condition 条件 " TC:O^X
conditional endorsement 附有条件的背书 88Vl1d&b
conditional offer 有条件要约 /YHnt-}v,
conditional sale agreement 有条件售卖协议 q9(Z9$a(\
conditions of tender 投标章程 BHt9$$Z|
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》 @#"6_{!j_X
conduct of business standard 业务操守准则 BMb0Pu8
Confidentiality Understandings 保密谅解文件 g}$B4_sY
confirmation letter 确认书 *g"Xhk
confirmation of mail transfer 信汇证明书 4 {+47=n
Confirmation of Payment 已缴税证明书 Rw^X5ByJE
confirmed letter of credit 保兑信用证 (}
wMU]!_
confirming bank 保兑银行 BG/RNem
confiscation order 没收令 6iS7Hao"
connected transaction 关连交易 HL%|DCo
consensus capitalism 共识资本主义 ,L\>mGw
conservative investor 保守投资者 up2wkc8
consideration 代价;对价;约因 |!L0X@>
consideration issue [listing method] 代价发行〔上市方式〕 o]<J&<WM
consideration other than cash 现金以外的代价 Dlg9PyQ
consignee 收货人;代售人 +S@[1 N
consignment 托运;寄售 BBa!le9P
consignor 付货人;托运人;寄售人 YL/B7^fd8
consolidated account 综合帐目 Hb\['VhzM
consolidated account expenditure 综合帐目开支 b1EY6'R2
consolidated balance sheet 综合资产负债表 A`*Sx"~jdx
consolidated cash deficit 综合现金赤字 ufJHC06
consolidated cash surplus 综合现金盈余 q<Y#-Io%3
consolidated enterprises sectorial index 综合企业分类指数 |%@pjJ`3
consolidated net earnings 综合净收益;综合净盈利 P52qt N<
consolidated net profit 综合净利润;综合纯利 #9t3 <H[
consolidated policy 综合保单 FiKGB\_]
consolidated price 综合价格 |Q$Dj!!1P
consolidated profit and loss account 综合损益帐;综合损益表 bzh:
consolidated public sector expenditure 公营部门综合开支 )!Zm*(
consolidated revenue account 综合收入帐 0zE(:K
consolidated shareholders' fund 综合股东资金 Iz8gZ:rd0
consolidation of shares 股份合并 2E0oLl[
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 D~)bAPAD
consortium company 财团公司 hVh,\d&2t
consortium loan 银团贷款 D!mx &O9
constant dollar figure 固定币值 f1q0*)fk
constant market price 固定市价 \7G.anY
constant price 固定价格 5%w08
constant price series 固定物价计算数列 \S>GtlQbn
constant rate 固定比率 d$y?py
constituent stock 成分股 9yp'-RKjw
constitution 章程;组织章程 4P?@NJp
construction output 建造产出量 bJ]blnH
constructive trust 法律构定信托 B1TWOl?d{
consultant accountant 顾问会计师 B? 9"Ztb
consultant's fee 顾问费 _Zus4&'
Consultation Paper on Proposed Regulation on Share Margin Financing P?J\pJ1|7
《监管股票按贷财务的建议谘询文件》 ')ZZ)&U>z
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability =m6<H
《有关联交所检讨董事资格的程序的谘询文件》 aa}U87]k
consumer behaviour 消费者行为 JG@Zb}b
Consumer Council 消费者委员会 ] -%B4lT
consumer credit financing operation 消费者信贷业务 i<*W,D6
consumer demand 消费者需求 n@J>,K_B
consumer durables 耐用消费品 's$/-AV
consumer expenditure 消费开支 F!P,%JmI<
consumer goods 消费品 *hh iIiog+
consumer market 消费市场 xXCsJ9]
consumer price 消费物价 ne%(`XY{Q]
Consumer Price Index [CPI] 消费物价指数 0F 6~S
Consumer Price Index (A) 甲类消费物价指数 P?+
VR=t
Consumer Price Index (B) 乙类消费物价指数 r%%@~ \z
Consumer Price Index Classification System 消费物价指数分类法 G,6 i!M
Consumer Price Index Report 《消费物价指数月报》 /]2I%Q
Consumer Price Index series 消费物价指数系列 |d=GAW
v
consumer price inflation 消费物价上涨 4ULdf|o P"
Consumer Representative Action Fund 消费者集体诉讼基金 &3:<WU:U
consumer sentiment 消费意欲 =oTj3+7
consumer spending 消费开支;消费支出 ]3uj~la
consumption expenditure 消费开支 C)ic;!$Qhb
consumption pattern 消费模式 V6_~"pRR=
consumption product 消费产品 L&&AK`Ur3l
consumption tax 消费税 <GSp%r
contango 交易延期费;延期交割费;期货溢价
_+}f@&"
contingencies warrant 紧急拨款令;应急支款授权书 9>;CvR
contingency 应急费用;意外开支准备金 &t}6sD9o
contingency allowance 应急准备金 &}d5'IRT
contingency sum 应急费用;意外开支准备金 f<>CSjQ4c
contingent assets 或有资产 fzUG1|$e
contingent debt 或有债权;待确定债务 Nb)Mh
contingent interest 待确定的权益 (
;_AP.
contingent liabilities 或有负债 ptlag&Z
contingent profit 或有利润 bSa]={}L(
contingent right 或有的权利 <t dsUh:?&
continue to hold a deposit 继续持有存款 0@RVM|
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 Rg3g:TV9c
continuing rent 连续租金 Fi#
9L
continuing trustee 留任受托人 MJU*Sq
continuous licensing system 长期持牌制度 68~5Dx
Continuous Net Settlement System [CNS System] 持续净额交收系统 Zi<(>@z2
contra account 对销帐户 DuIgFp
contra flow 资金回流 ~|{_Go{
Q
contra item 对销项目 py6O\` \
contra transfer 对销转拨 gps.
contract 合约 # ELYPp]6
contract for difference 差价合约 %-
Ga^[
contract for service 服务合约 _O&P!hI
contract for settlement 平仓合约 hHgH'
contract note 成交单据 0@&/W-VXg
contract of copartnery 合伙合约 *vT Abk$
contract of indemnity 弥偿合约 tv5N
wM
contract of insurance 保险合约 wpt5'|I
contract of reinsurance 再保险合约 )lP(isFP
contract price 合约价格 Z<'iT%6+r
contracting party 订约人;立约人;缔约国 S$/SFB$)~W
contractual agreement 合约协议 |][PbN
D
contractual commitment 合约承担 3U*4E?g
contractual joint venture 合约式联营企业 ;A0ZcgF
contractual mutual fund 合约互惠基金 $F6GCM3Cx
contractual right 合约权利 G`f|#-}
contractual savings fund 合约储蓄基金 cbW=kQc_
contributed surplus 实缴资本盈余 !ZY1AhGZ
contribution 出资;供款;捐款;分担款项 @]L$eOV_
contribution account 供款帐户 3?TUt{3g
contribution to gross domestic product 在本地生产总值中所占比率 JY%l1:}G3
contribution to investment 出资额 ? 3oUkGfn
contribution to pension fund 退休金供款 J)sOne
contributor 供款人;出资人;捐助人 AvB21~t&]
contributory 分担人 .e\PCf9v
contributory scheme 供款计划 lDVgW}o@
contrived cessation of business 有预谋的停业 ^G
"Qp8 "
control 控制权;控制;管制 4@0Z<8Mo
control of a company 公司的控制权;公司控股权 cL4Xh|NBp
control of business 业务的控制权 F<{k~
controlled company 受控制公司 6iY(RYZ7-
controller 控制人;控权人;会计长 5kCXy$"%
controller of an authorized institution 认可机构控权人 nLR
controlling company 控股公司 %
@!hf!
controlling interest 控制权益;控股权益 h<7@3Ur
controlling officer 管制人员 gp+@+i>b+[
controlling officer's report 管制人员报告
zuF]E+
controlling shareholder 控股股东;持有控股权的股东 lU`t~|>r+
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》 ,M
:j5
conventional lending 传统放款;常规放款 p{&o{+c
conversion 兑换;换算;转换〔证券〕 K14v6d
conversion factor 换算因数 +9M";'\c
conversion of stock 公债的转换 jVna;o)
conversion rate 兑换率;换算率;转换价格〔证券〕 ktM7L{Nz
convertibility 可兑性;兑换性;自由兑换 tUGF8?&
G
convertibility undertaking 兑换保证 ()Qq7/
convertible 可兑换;可换股 3bHB$n
convertible currency 可兑换货币 Gsy'':u
convertible debenture 可转换债权证 XE#$|Z
convertible loan stock 可转换股的债权股额 ycf)*0k
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 2B+qS'OT
conveyance 转易;转易契;财产转让证书 T%E/k#
)q
conveyance of property 财产转让 9Z DbZc
conveyance on sale 售卖转易契 [}5mi?v
conveyancing fee 业权转易费 E`|vu*l7
conveyancing scale charges 物业转易收费标准 3S
@)Ans
cooling-off period 冷静期 Q1(4l?X@
co-owner 共同拥有人;分权共有人 ]Mvpec_B
co-partner 共同合伙人 .>2]m[53
co-partnership 共同合伙 xF*i+'2
Copenhagen Stock Exchange 哥本哈根证券交易所 xrkR)~ E
core capital 核心资本 +5GPU 9k
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons ~DS.b-E
《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》 v3wq-
Core Principles for Effective Banking Supervision [Basle Committee] |g"K7XfM4
《有效监管银行业的主要原则》〔巴塞尔委员会〕 ED>P>Gg
cornering “夹仓”;轧空;囤积居奇 ADA}_|O
corporate borrower 借款公司;借款机构 W9S6
SO^\
corporate business 公司企业;公司业务 .u]d5z
BR
Corporate Communications Department [Stock Exchange of Hong Kong Limited] v=DC3oh-
企业传讯部〔香港联合交易所有限公司〕 u R]8ZT")
corporate customer 公司客户 P!lfk:M^;
corporate dealer 公司交易商 T>,[V:
Corporate Finance Division [Securities and Futures Commission] S$46YQ
企业融资部〔证券及期货事务监察委员会〕 PgsG*5WQ
Corporate Finance (D.T.C.) Limited 协联财务有限公司 ^JGwCHeb|H
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 H!|g?"C
corporate governance 公司管治 aJ[|80U
corporate income tax 公司所得税 KfQ?b_H.
corporate investment adviser 公司投资顾问 pDcGf7
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 4jzjrG
corporate plan 公司计划 77'@U(
corporate practice 执业法团 YR[I,j
corporate profits tax 公司利得税 9xeg,#1
corporate savings 公司储蓄 gOMy8w4>
corporate service tax 公司服务税 ^b
3nEcQn
corporate signature 法团的签名 DX ZZZ[#
corporation 法团;公司 L0Ajj=
corporation bond 公司债券 3Te&w9K
corporation stock 公司股证;地方债券〔英国〕 :es=T`("A8
corporation tax 公司税 Cv;#8Wj}
correction phase of stock market 股市调整期 JD9=gBN\?
Correctional Services Industries Suspense Account 惩教工业暂记帐 N;4wbUPL7h
corrective affidavit 修正遗产申报誓章 @S 0mNA
correspondent bank 代理银行 CtZOIx.;|
Cosmos Finance Limited 宇宙财务有限公司 \5j#ad
cost 成本;费用;价格 #$l:%
cost centre 成本中心 >` u8(
cost competitiveness 成本竞争力 0qW"b`9R
cost control 成本控制;成本管理 ,o}CBB! k
cost convention 原值成本法;成本惯例 8[#EC 3
cost effectiveness 成本效益;经济效益 U[z2{\
cost efficiency 成本效率 f<y3/jl4
cost element 成本要素 a3,A_M}M'
cost flow 成本流转 Hk$do`H-=Y
cost input 投入资金 UK)wV
cost management information system 成本管理资料系统 Uy?X-"UR
cost of an asset 资产成本 55=YM'5]
cost of borrowing 借贷成本 B_RF)meux
cost of capital 资本成本;资金成本 &AVX03P
cost of installation 安装费 i?,\>LTG
cost of issue 招股费用;发行股份费用 .R^ R|<x
cost of living 生活费用 iu2O/l#r
cost of transmitting 传送费用 Z:diM$Z?7
cost overrun 成本超支 d+"F(R9
cost price 成本价格 cv. j
cost price structure 成本价格结构 m%c]+Our`
cost to the revenue 政府收入的损失;政府减少的收入 )|W6Z
cost-benefit analysis 成本效益分析 uH#X:Vne
cost-benefit study 成本效益研究 V{X/y N.u
cost-book company 以成本帐原则组成的公司 =Z..&H5i
cost-effectiveness analysis 成本效益分析 x@D>JG
costing 成本计算;成本计算法 "BIhd*K[~
costing and pricing policy 成本及定价政策 ]`|;ZQiD
costing exercise 成本计算工作 bD?gwhAKA
costing review 成本检讨 8t|?b
cost-of-living allowance 生活津贴 ! vuun |
cost-of-living index 生活指数;生活费用指数 6XnUs1O
cost-plus pricing 成本加成定价法 o\fPZ`p-m~
cost-push inflation 成本推动的通货膨胀 :_Iz(
2hV
cost-recovery basis 收回成本的原则 u/xP$
cost-related charges 依成本而定的收费 y( UWh4?t
cost-related fee 依成本而定的收费 HcrlcxwM\i
co-surety 共同担保人 M~)iiKw~MY
co-trustee 共同受托人 W{1l?Wo
cotton futures 期棉 7|
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Council of SEHK 联交所理事会 [}4\CWM
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 l-5O5|C
counterclaim 反申索 ($gmN 4
counterfoil 联页〔收据〕;存根〔支票〕;票根 AdbTI#eY
counter-guarantee 反担保 SJE!14|e
counter-inflationary policy 反通货膨胀政策 iH>b"H>
countersignature 副署签名;连署签名 s~k62
country debt provisioning 债务国坏帐准备 UG]x CkDS
country of beneficial ownership 实益拥有国 uWi pjxS
coupon 息票;赠券 |)mUO:*
coupon rate 息票利率 XW+-E^d
cover 保证金;承保范围;补仓 X|L_}Q7
cover note 临时保单 fw|t`mUGu
cover short position 补仓;填平空仓 IDdu2HNu
coverage 保额;承保范围 [Scao $
covered call 备兑认购期权 O%<+&