C: >'IFr9&3
Us4J[MW<
calendar year figure 历年数字 34S|[PXd
call 催缴通知;认购期权
7-a[W
call deposit 通知存款;活期存款 Ckd=tvL
call loan 短期同业拆借;通知贷款 x;A"S
call margin 补仓;追加保证金 gD&/k
call market 短期同业拆放市场 E#3KWp#M
call money 短期同业拆借;活期贷款 90JD`Nz
call option 认购期权;看涨期权 "JI FF_
call price 赎回价格;提前赎回价 c 32IO&W4
call warrant 认购认股权证;回购认股权证 UUb n7&
callable share 可收回股份;可兑付股份 n#@/A
called up share capital 已催缴股本 27mGX\T
Canadian Dollar [CAD] 加拿大元 |<nS<x
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 ~3k& =3d]
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 ke.{wh\0
cancellation price 取消费 VrL==aTYXs
cap 上限 V=yRE
capital 资本;资金 gp07I{0~m
Capital Accord 《资本协定》 2kg<O%KA`c
capital account 资本帐;非经常帐 :|hFpLt
capital account commitment balance 资本帐承担额结余 +Kc1a;
Capital Adequacy Directive [CAD] 《资本充足指引》 ,Qvclu8r
capital adequacy ratio [CAR] 资本充足比率 ^`b&fbv
capital allowance 资本免税额 ~Ab nksR
capital alteration 资本变更 08)X:@ w?
capital and liabilities ratio 资本负债比率 mmk]Doy?#
capital and liquidity requirement 资本与流动资金的规定 4R_Vi[i
capital appreciation 资本增值 3V")~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〕 dre@V(\;hQ
capital assets 资本资产 X r7pFw
capital at risk 风险资本 m)G=4kK52-
capital base 资本基础;资金基础 QmQsNcF~z
capital charges 资本支出;资本费用 f8]Qn8
capital commitment 资本承担 TBq;#+1W
capital contribution certificate 出资证明书 $@m)8T
capital convergence 划一资本充足比率 ;8WgbR)ZLU
capital cost 资本成本;建设成本;建设费用 ,(aOTFQS
capital cover 资本保证 7U=|>)Q0s
capital deficit 资本亏绌;资本赤字 ~ou1{NS
capital divided into shares 资本分成股份 ^qNh)?V?]I
capital element 资本因素;资本部分 diXb8L7B;
capital equipment 资本设备 Wtl0qug
capital expenditure 资本开支;非经常开支 rBBA`Ut@F
capital expenses 资本费用 y!6+jrI
capital financing 筹集资本;以非经常收入支付非经常开支的结算 HN'r
ZAZ(
capital flow 资金流量 M6(o J*
capital formation 资本形成;集资 +uR|0Jo8X
capital formation figure 资本组合数字 Z4S0{:XY
capital fund 资本基金 *"rgK|CM$
capital gain 资本增益;资本增值 OkSJob
capital gains tax 资本增值税 3Cq/
o'
capital goods 资本财货;资本货物 !]bXHT&!R
capital grant 非经常补助金;非经常拨款;建设补助金 "=~P&Mi_
capital grant cycle 建设补助金周期 8o' a
capital injection 注入资本;注资 EJqzh
i5
capital input 投入资本 iUuG}rqj
capital intensity 资本密集度 RB]K?
capital intensive 资本密集 k~|nU
capital investment 资本投资 >z0~!!YZ
Capital Investment Fund 资本投资基金 /<Nb/#8
capital loss 资本损失 m5KB #\
capital maintenance 资本保值;资本保留 ?VM# Nf\
capital market 资本市场;资金市场 c*nH=
capital market instrument 资本市场票据 + -e8MvP
capital money 资本款项 8J|pj4ce
capital money subject to a trust 信托财产资本 CbK&.a
capital movement 资本流动 M1._{Jw5
capital nature 资本性质 rCcNu
capital outlay 资本支出 *SkUkqP9z
capital portion 资本部分 AF{k^^|H
capital profit 资本利润 K`.wj8zGY
capital project 基本工程项目;非经常开支项目 }qUNXE@
capital receipt 资本收入 XOl]s?6H$
capital redemption 资本赎回 ; n2|pC^
capital redemption business 资本赎回业务 z1\G,mJK
capital redemption contract 资本赎回合约 W":is"
capital redemption reserve 资本赎回储备 muLt/.EZ
capital reduction 资本减缩;减资 mT
N6-V
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] g*UI~rp
股本削减计划〔香港联合交易所有限公司〕 oo\0X
capital repayment 偿还资本 j7;v'eA`;7
capital reserve 资本储备;后备资本 Ks&~VU
capital revenue 资本收益;非经常收入 'BT}'qN
capital spending 资本开支;资本支出;非经常开支 ?f+w:FO
capital stock 股本 x}TDb0V
capital stock subscription 认缴股本;认购股本 jE)&`yZ5
capital subsidy 建设津贴;基本建设津贴 $cO"1mu
capital subvention 非经常资助金 aubmA0w
capital sum 资本额 DbSl}N ;
capital tax 资本税 k*bfq?E a
capital transfer tax 资本转移税 Uo{h.
.7?
capital turnover 资本周转率 _] E ~ci}
capital value 资本价值 Zl]Zy}p* +
capital works project 基本工程项目 w>I>9O}(`
Capital Works Reserve Fund 基本工程储备基金 7^k`:Z
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 +Ux)m4}j
capitalization 资本化;资本总额 E-,74B&H
capitalization of interest 利息化作本金 RL>Nl ow
capitalized interest 化作本金的利息 5GK=R aV
capitalized loan 转作资本的贷款 2,Y8ML<
capitalized value 资本还原值;资本化价值 N"|^AF
capitation grant 按人计算的补助金 `Rj<qz^7
captive insurance business 专属自保保险业务 1E Lzzn
car insurance 汽车保险 3j.Ft*SV
Caribbean Development Bank 加勒比开发银行 9GS<d.#Nvc
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] Xu#\CYk
意大利嘉利堡银行 gF%lwq
cartel 同业联盟;卡特尔 8F0+\40
cartelized rates system 联营式利率制度 ,hK0F3?H>
cash 现金;现款 8VvoPlo
cash accounting system 现金会计制度 L K9vvQz
cash acquisition 以现金投资所得的资产 ]*{QVn(
cash allowance 现金津贴 hCO*gtA)M
cash assets 现金资产 oS)0,p
cash at bank 银行现金;银行存款 *BVkviqxz
cash balance 现金结余 ).eT~e
Gj
cash basis 现金收付制;收付实现制 sm}q&m]ad
cash basis accounting 现金收付制会计;收付实现制会计
/U<-N'|
cash bonus 现金红利 uF>I0J#z?
cash book 现金出纳帐;现金簿 ]I"oS?
cash client 现金客户 GCrh4rxgg
cash commission rebate 现金回佣 |0(Z)s,
cash compensation 现金补偿 L>{E8qv>w
cash contribution 现金承担额;现金分担额 p}.P^`~j
cash cost 直接费用;现金成本 IS7g{:}=p
cash coupon 现金礼券 ?8Cxt|o>
cash credit 现金信贷 ]}9cOb%I
cash deficit 现金赤字 YZ\$b=-
cash deposit and withdrawal 现金收支
'{kNXCnZ
cash disbursement journal 现金支出日记簿 ]+[ NX)=
cash disbursement slip 现金支出传票;现金支出单 0CY_nn#3
cash flow 现金流量;银根 %"
$.2O@
cash flow lending 流动现金放款;无抵押融资 #{(?a.:
cash flow statement 现金流量表;现金流动表 !mpRLBH
cash flow surplus 现金流量盈余 JGZ,5RTq4-
cash in hand 库存现金;手头现金 xMtl<Na
cash in till 备用现金 7dX1.}M<(
cash in transit 运送中现金;在运现金 %iIryv;
cash input 投入现金 u*[,W-R&
cash input figure 现金投入数字 >H@
dgb
cash limit 现金支出限额;现金限额 }M
f}gCEW
cash margin 现金保证金 Ig1cf9 :
cash market 现货市场;现金交易市场 9A\J*OU
cash offer 现金要约;现金补偿额 VS^%PM#:/
cash payment 现金付款;现金支付 }jTE gog
cash position 现金头寸 '#t"^E2$
cash price 现金价格 cl2@p@av
cash receipts journal 现金收入日记簿 IDzP<u8v
cash receiving slip 现金收入传票;现金收入单 aEX;yy*
cash settlement 现金结算 1oo'\
cash surplus 现金盈余 sCaw"{5qc
cash with order 订货付现;凭票即付 ~=%eOoZP;c
cashier's order 银行本票 z>k6 T4(
cashier's order outstanding 未承兑的银行本票 RrLQM!~
cash-limited subhead 有现金支出限额的分目 1*?IDYB
cash-sweep 现金彩票活动 XPzwT2_E
casual client “散客”;“散户” =,-80WNsX
CCASS Depository 中央结算系统证券存管处 /{7x|ay]
CCIC Finance Limited 中芝兴业财务有限公司 .x6*9z#q
cedant 分出者 %xLziF
ceding company 分出公司 +d\"n
ceding insurer 分出保险人 1SkGG0
W
ceiling 上限 jD_(im5
ceiling price 最高限价 4cJ^L <
central bank 中央银行 9`.b
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 8nES=<rz
central banking 中央银行业务 n_v c}ame
central banking function 中央银行职能 '.atbl
Central Clearing and Custodian System 中央结算及托管系统 m*P~X*St
Central Clearing and Depository System 中央结算及存管系统 9R>A,x(
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 /j
-LW1:N
central clearing house 中央结算所 i1vBg}WHN
central clearing system 中央结算制度;集体交收系统 o&*1Mx<+
central custody system 中央托管系统 (W3R3>;
central depository 中央存管处 3w{4G<I
central depository system 中央证券存管制度 0Qw?.#[9
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 =DE5Wq19
central rate 中央汇率;中心汇率 Ym&_IOx
Central Registration Hong Kong Limited 香港中央证券登记有限公司 2b1LC!'U
Central Tender Board 中央投标委员会 ..<(HH2
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 l/LRr.x
centralized budgetary and payments system 集中预算及支付制度 ezwcOYMXK
centred 12-month moving average 十二个月定位移动平均数 h'UWf"d
certificate of approval 批准证明书 E( 8!VY ^
certificate of beneficial entitlement to property 资产权益证书 FO3!tJ\L
certificate of compliance 合格证明书;合约完成证明书 z^~uq:
certificate of deposit [CD] 存款证 S_c#{4n
certificate of exemption from estate duty 豁免遗产税证明书 peGXU/5.I
certificate of incorporation 公司注册证书;法团注册证书 +?MjY[8j
certificate of incorporation of registered trustees 注册受托人法团证书 BEPDyy
certificate of indebtedness [CI] 负债证明书 j/ 9FiuK
certificate of insurance 保险证书 Podm 3b
certificate of interest 权益证明书;息票 + qpD>5#
certificate of means 资产证明书 XPUH\I=
certificate of participation 参与证明书 #k)G1Y[c
certificate of payment of profits tax 缴付利得税证明书 sPkT>q
certificate of preference 特惠税证
Js^ADUy
certificate of rateable value 应课差饷租值证明书 kf>'AbN
certificate of registration 登记证书;注册证明书 !bH-(K{S6
certificate of satisfaction 清偿证明书 e[915Q _
certificate of transfer 转让证明书 sXoBw.^Ir_
certificate to bearer 不记名证明书 2c0eh-Gf
certification 核证 `mw@"
certification fee 核证费 W@"M/<r@/
certified cheque 经银行证明可兑现的支票 yuFuYo&[?v
certified public accountant [CPA] 执业会计师 ?ZlwRjB\
certified statement 经证明的报表 mg'-]>$ $]
cessation of business 停业 3zWY%(8t4?
cession 分保 K+T`'J4
C.F. Finance Company Limited 浙一财务有限公司 LdWeI
chance 机会;中彩机会 /;HytFP
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 3h0w8(k;
change of domicile 迁册 aH"tSgi
change to estimates 修订预算 0%FC;v0
change to the approved estimates of expenditure 核准开支预算的变动 ?\$77k
charge 费用;押记;抵押 s.zH.q,
charge number 税单号码 F\-qXSA
charge on assets 资产的征税 ?3KI}'}EM
charge upon general revenue 从政府一般收入中拨款支付 ]o,) #/' $
chargeable 可予征收;应课税的 aM? 7'8/
chargeable agreement for sale 可予征收印花税的买卖协议 X:8=jHkz
chargeable income 应课税入息 J_rCo4}
chargeable normal trading receipt 应课税的一般营业收入 EF)kYz!@
chargeable profit 应课税利润 e;rs!I!Yw
chargeable to tax 应课税 y*Ex5N~JC
charged to... 记入……帐目 IA8kq =W
chargee 承押记人 )4GfT
charge-holder 受押人 3w{i5gGn
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 Y ;&Cmi
charging order 押记令 Ks7s2 vK^
chargor's right 押记人的权利 \,p)
charitable donation 慈善捐款 +qsdA#2
charitable trust 慈善信托 webT
charity property 慈善财产 1+#Vj#
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 PJkMn
charter 章程;特许权 |C>Yd*E,C
charter of incorporation 成立章程 H7qda'%>
chartered accountant 特许会计师 ynP^|Ou
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 @gxO%@@
Chartered Institute of Public Finance and Accountancy [United Kingdom] 9=3V}]^M
特许公共财政及会计学会〔英国〕 "]MF =-v
charterer 承租人 ;=h^"et
Chase Manhattan Asia Limited 美国大通亚洲有限公司 NSHlo*)}
Chase Manhattan Bank 美国大通银行 iy$]9Wf6=@
chattels 实产 <PV @JJ"
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司
:
]
Y=
Che Hsing Finance Company Limited 浙兴财务有限公司 BvX!n"QIb
check-and-balance system 制约平衡制度 gN mp'Lm
Chekiang First Bank Limited 浙江第一银行 -pqShDar|
cheque 支票 #XJYkaL
Chiao Yue Finance Company Limited 侨裕财务有限公司 !xe<@$
Chiba Bank, Ltd. 千叶银行 C=PBF\RkKu
Chicago Board of Options Exchange 芝加哥期权交易所 ;2dhue
Chicago Board of Trade 芝加哥交易所 {Qw,L;R
Chicago Mercantile Exchange 芝加哥商品交易所 IUu[`\b=
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 qQpR gzw
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 $)7-wCl</
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 p(0!TCBs
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 (''`Ce
child allowance 子女免税额 yRieGf1'SD
China & South Sea Bank Limited 中南银行 B*D`KA
China Affairs Committee [Hong Kong Futures Exchange Limited] >DbG$V<v'
中国事务委员会〔香港期货交易所有限公司〕 ;Rwr5
China concept stock 中国概念股 Z71"d"
China Construction Bank 中国建设银行 3j.f3~"
China Development Division [Stock Exchange of Hong Kong Limited] OSkZW
中国发展科〔香港联合交易所有限公司〕 (#Y2H
China Economic News 《中国经济新闻》 R_@yj]%H=
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 4qyL' \d[
China State Bank Limited 国华商业银行 @9vz%1B<l
Chinatrust Commercial Bank, Limited 中国信托商业银行 ej!C^
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 ]^Q`CiKd
Chinese Bankers Club, Hong Kong 香港银行华员会 x5PQ9Bw,
Chinese Banks' Association 香港华商银行公会 _|6{(
Chinese Gold and Silver Exchange Society 金银业贸易场 w,`x(!&
Chinese New Year bonus 年奖;年终花红 jr!x)yd
chit fund 银会 p(Qm\g<
Chiyu Banking Corporation Limited 集友银行有限公司 )}u.b-Nt.
Chiyu Finance Company Limited 集友财务有限公司 +(|T\%$DT
Cho Hung Finance Limited 朝兴金融有限公司 nHT2M{R
choses in action 无形动产;据法权产 {mkYW-4Se
chronological book 序时帐簿 kTC6fNj[
Chubu Securities Finance Company 中部证券金融公司 dAAE2}e
Chung Khiaw Bank Limited 崇侨银行 ?J<4IvL/
Chung Nan Finance Company Limited 中南财务有限公司 X0U{9zP
Chuo Trust & Banking Co., Ltd. 中央信托银行 cm7aL%D$c
Chuo Trust Asia Limited 中央信托亚洲有限公司 vhhsOga
Citibank, N.A. 万国宝通银行 #~p1\['|M
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 `+*
M r
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 pOS.`rSK
Citicorp International Limited 万国宝通国际有限公司 TSuHY0.cp
civil debt 民事债项 'iL['4~.
Civil Service Pension Reserve Fund 公务员退休金储备基金 l|N1u=Z
claim 申索;索偿;债权 MR+ndB<
claim equalization fund 申索平衡基金 z),l&7
claim for refund of property tax 申请发还物业税 ]
YQ*mvI]
claim of debt 债权申索 :_H$*Q=1
claim on bank 对银行的债权 GD*6tk;5/
claim to dividend 摊还债款申索 fMLm_5 (H
claimant 申索人;索偿人 Yq;S%.
claims statistics 申索统计数字
},[j+wx
class of insurance business 保险业务类别 =VY[m-q5
class of property 财产类别 6Ajiz_~U
claw-back 递减率 OkFq>;{a
clearance cost 清拆成本 pV>/"K
clearing 结算;票据交换;清算 bLNQ%=FjO
clearing account 结算帐户 < ^J!*>
clearing and settlement system 结算和交收系统 q)!{oi{x(
clearing balance 结算差额 TH6g:YP`7
clearing bank 结算银行 KUuwScb\
clearing cheque 交换支票 k87B+0QEL
clearing house 结算所;票据交换所 a(BC(^1!
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 S)Ld^0w
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 \h
#vL
clearing member 结算会员 j4brDlo?@
Clearing Members' Fund 结算会员基金 l"ih+%S
clearing participant 结算参与者 tnKzg21%
clearing rebate 结算费用的回佣 0BVMLRB
Clearing Rules [SEHK Options Clearing House Limited] 5IMh$!/uc
《结算规则》〔联交所期权结算所有限公司〕 YHeB<v
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 Jnv91*>h8
Clerk to the Board of Review 税务上诉委员会书记 !-\*rdE{9
client 客户;委托人;当事人 Re.fS6y$>
client agreement 客户协议 [0IeEjL
client confidentiality 客户保密的责任 i-&kUG_X
client money 客户款项 Em
_miU
client statement 客户结单 ;%U`lE0
clients fund 客户资金 qe\j$Cjy
close 结算;收市;收盘 Wxp^*._q3I
close a position 平仓;轧平头寸 VMtR4! :q
close company 股份不公开的公司 ]HCt%5
close higher 收市时价位较高 ]A'e+RD4k
close lower 收市时价位较低 nre8 F
close mixed 收市时荣辱互见 ~8|$KD4I
close of exchange 交易所停市 ][qZOIk@
close of financial year 财政年度终结 &|9?B!,`
close out 平仓 h!)(R<
close out a long position 平长仓 %7V?7BE
close out a short position 平空仓 jP}N^
close steady 收市时价格稳定 R\X=Vg
close the gap 弥补差距 >GZF\ER
closed position 平仓 ?mF-zA'4]
closed-end investment corporation 股份固定的投资公司 mXa1SZnE
close-out price 抛售价格 GU"MuW`u2
closing account 决算帐户 'l<kY\I!%
closing balance 期终结余;收市结余 =@ON>SmPs
closing price 收市价;收盘价 *4.f*3*
closing quotation 收市价;收市行情 eH1Y!&`
closing rate 收市汇价;收盘汇率 Y
@K9Hl
closing transaction 平仓交易 0e/~H^,SQ
clothing levy 成衣税 uHwuw_eK`
club deposit 零存整付存款 }*0%wP
Code of Aid 《资助则例》 :!aFfb["
Code of Banking Practice 《银行营运守则》 FiFZM
Code of Best Practice [Stock Exchange of Hong Kong Limited] NG b`f-:jw
《最佳应用守则》〔香港联合交易所有限公司〕 E2dSOZS:)%
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕;《操守准则》〔香港期货交易所有限公司〕 i&?~QQP`
Code of Conduct for Persons Registered with the Securities and Futures Commission Y4b"(ZhM_
《证券及期货事务监察委员会注册人操守准则》 &f!!UZMt)
code of practice 实务守则;经营守则;执业守则 ~[,E
i k
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 ~%sDQt\S
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 cLB"<mG
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 T>LtN
Code on Pooled Retirement Funds 《集资退休基金守则》 \W$>EH
Code on Share Repurchases [Share Repurchase Code] r4_ c~\jH
《公司购回本身股份守则》〔《股份购回守则》〕 ]Q)TqwYF
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 I*}:C
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 =8<SKY&\X
co-debtor 共同债务人 B|!YGfL
co-financing scheme 共同融资计划 =>BT]WK>
cognizance 证明令 |NM.-@1
coin 硬币 "h)+fAT|,
coin replacement programme 硬币取缔计划 JbG+ysn
coin set 套装硬币 6%:'2;xM
coinage 硬币 %=NqxF>>
Coinage Security Fund 硬币发行基金 u/hD9g~H7K
cold call 主动与准客户接触 AoTL)',
collapse in prices 价格下泻;价格下挫;价格暴跌 O-: ~6A
collateral 抵押品 /S|Pq!4<
collateral bond 担保债券 W]reQ&<Z
collateral loan 抵押贷款 eBBh/=Zc
collateral security 附属抵押品 lYq
R6^
collection 征收;收取 "_5av!;A
g
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 R':a,6O
collection of betting duty 收取博彩税 )~!Gs/w6
Collection Office [Inland Revenue Department] 收税处〔税务局〕 <hS >L1ZSr
collective consumption 集体消费 9BHl2<&V
Collector 收税主任 @3b0hi4
Collector of Rates 差饷征收官 uT;9xV%ch
Collector of Stamp Revenue 印花税署署长 \N;s@j W
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 dyu~T{
combined surplus 合并盈余 eaCEZHr$
combined visible and invisible trade account 有形及无形贸易合并帐目 hp[8.Z$7
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 Aja'`Mu
commemoration coin 具纪念性的硬币 k.0$~juu
commencement of winding-up 清盘开始 |n* I}w^
commerce and industry sub-index 工商分类指数 b/<n:*$
commercial activity 商业活动 I,q3J1K
commercial bank 商业银行 -+c_TJ.dC
Commercial Bank Act of Norway 《挪威商业银行法》 -vhgBru
Commercial Banks Law 《商业银行法》 @0t,vye
commercial borrowing 商业借款 JJ[J'xl@
Commercial Code of Japan 《日本商法》 kbOo;<X9A
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 VE{t]>*-u
commercial invoice 商业发票 \t )Zk2
commercial letter of credit 商业信用证 c)lMi}/
commercial loan 商业贷款;商业放款 CJ%7M`zy
commercial paper 商业票据 Tw|=;m
commercial paper market 商业票据市场 r)h+pga5^E
commercial registry 商业登记处 zJtYy4jI)
commercial return 商业回报 -LQ%)'J ZN
commercial sale 商业销售 'fZHtnmc0
commercialization 商品化 {AQ3y,sh
commercially viable 具商业利益;有利可图 4xg%OH
Commerzbank AG 西德商业银行 _.\p^ HM
commission 佣金;委员会 NlWIb2,
Commission des Operations de Bourse of France 法国证券事务监察委员会 \}G/F!
commission house 佣金行;代办行 D(L%fK` +
commission payable 须付的佣金 %hOe `2#$
commission rebate 佣金回扣 6kYn5:BhIi
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 Vx?a&{3]-
Commissioner of Banking 银行监理专员〔银监专员〕 .!=2#<
Commissioner of Estate Duty 遗产税署署长 wVw3YIN#
Commissioner of Inland Revenue 税务局局长 _`ot||J
Commissioner of Insurance 保险业监理专员 ?l
bK;Kv
Commissioner of Rating and Valuation 差饷物业估价署署长 r=s2wjk
commitment 承担;已承担的开支;承担额;承担项目 &e2") 4oh
commitment fee 承诺费 1oodw!hW
Committee of the Hong Kong Association of Banks 香港银行公会委员会 Qv[@ioc
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 s{hJ"lv:
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 Z
wIsEJz
Committee on Payment System [Hong Kong Monetary Authority] 'rU5VrK
支付系统委员会〔香港金融管理局〕 h.G/HHz
Committee on Unit Trusts [Securities and Futures Commission] oXb}6YC
单位信托委员会〔证券及期货事务监察委员会〕 [% YCupr#
Commodities Dealers' Deposit Fund 商品交易商按金基金 o^5xCK:Oi2
Commodities Trading Commission 商品交易事务监察委员会 iQs(Dh=*
commodity 商品 72luTR Q
commodity classification 商品分类法 WEWNFTI
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 )I`B+c:
commodity dealer 商品交易商 M(SH3~
commodity exchange 商品交易所 @K2q*d
Commodity Exchange Compensation Fund 商品交易所赔偿基金 #@lLx?U
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 D1x~d<j
commodity flow method 商品流动法;商品流通法 ={8ClUV#
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 N(&,+KJ)
commodity futures contract 商品期货合约 }!5"EL(L80
commodity market 商品市场 o'r?^ *W
commodity tax 商品税 -*+7-9A I
commodity trading adviser 商品交易顾问 mWCY%o@
commodity trading adviser's representative 商品交易顾问代表 /ey}#SHm,
commodity trading advisory contract 商品交易顾问合约 8 w^i
commodity warrant 商品期权证 \*a7DuVw
commodity-based investment 以商品为基础的投资 @k ~Xem%<
common fund 共同基金 zJXU>'obe
common property 分权共有财产 qKZ~)B j
common share 普通股 Bo)w#X
common stock 普通股 O`Nzn~),x
Commonwealth Bank of Australia 澳洲联邦银行 } n_9d.
Commonwealth Development Corporation 英联邦发展公司 qp'HRh@P2:
Commonwealth Finance Ministers Conference 英联邦财长会议 EXoT$Wt{$
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 53@*GXzE
Commonwealth income tax 英联邦入息税 |*jnJWH4:
Commonwealth Preference 英联邦特惠制 ~b\bpu
communal property 公有财产;公有产业 ,Q2` N{f
communication expenses 通讯费用 .k Gg}
Community Preference 欧共体特惠制 #!C/~"Y*`|
commutation of pension 退休金的折算 M|7xI
commuted gratuity 折算酬金 FL"7u2rh,
commuted pension gratuity 经折算的退休酬金 "J3@Z,qW
Companies Act [United Kingdom] 《公司法令》〔英国〕 ;NBJ@E,
Companies Handbook 《上市公司手册》 jQ(qaX&
companies inspector 公司检查员 jt=mK,%
Companies Liquidation Account 公司清盘帐户 r1JKTuuo
Companies Ordinance: Information to be Included in a Rights Issue Prospectus ?neXs-'-p
《公司条例:供股章程须载有的资料》 *)H?d
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》 x>Q\j>^
Companies Registration Officer 公司注册主任 -05#/-Z=
Companies Registry 公司注册处 dI{)^
Companies Registry Trading Fund 公司注册处营运基金 9;sebqC?
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 @aWvN;v
Company Formation and Enforcement Division [Companies Registry] W=%}~7*
公司成立及条例执行部〔公司注册处〕 d1vC-n
N
company in which the public are substantially interested 由公众拥有相当权益的公司 {!Jw+LPv$$
company limited by guarantee 担保有限公司 g]N!_Ib/!
company limited by shares 股份有限公司 Z2j
M.[hq
company register 公司登记册 [*]&U6\j
company registration fee 公司注册费 ?%{v1(
company with limited liability 有限法律责任的公司 j[
kg9z
company's memorandum 公司组织章程 M&:[3u-
company's reserve 公司储备 Ihw^g<X
comparative advantage 比较优势;比较利益 Yfs60f
compensation 补偿金;赔偿 t1wNOoRa
Compensation Committee [Stock Exchange of Hong Kong Limited] %N=-i]+Id
赔偿委员会〔香港联合交易所有限公司〕 oj;Rh!O
compensation from insurance 保险赔偿 josc
compensation fund 赔偿基金 MXq+aS{
compensation fund levy 赔偿基金征费 \l"1Io=
compensation rate 补偿率 6;"jq92in*
Compensation Review Committee 赔偿检讨委员会 R>BnUIu
compensation scheme 赔偿计划 -5\hZ!!J2
compensation trade 补偿贸易 ^fQ ]>/u
compensation value 补偿值 Uf1i"VY
compensatory payment 补偿付款 -1DQO|q#
competition and pricing strategy 竞争与定价策略 M._9/
*C U
competitive edge 竞争优势 .m9s+D]fI
competitive price 具竞争力的价格 L$=6R3GI
competitive tender 竞争性投标 ,W'`rCxJ
Compliance Committee [Stock Exchange of Hong Kong Limited] !c4pFQ B
监察委员会〔香港联合交易所有限公司〕 DW\';"
component of expenditure 开支组成部分 ~Uz,%zU#3
Composite Consumer Price Index 综合消费物价指数 B>AmH%f/
composite index 综合指数 ^M0e 0
composite rating 综合评级 EuOrwmdj
composite return form 综合报税表 xRuAt/aC
Composite Securities and Futures Bill 《证券及期货综合条例草案》 iOYC1QFi?
composite tax return 综合报税表 W]}y:_t4
composition 组合成分;债务重整协议 fb0i6RC~&
composition of earnings 收益组合成分 \_bk+}WJ]s
compound increase 复合增加率;复合增长率 ( d#E16y
compound interest 复利 >TK:&V
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 \Z{6j&;
comprador note 买办票据 \7n ;c
comprador order 买办付款令票 [AstD9
comprehensive income tax 综合所得税 ]+@ @{?0
comptroller 审计主任 VJ8cls<
compulsory liquidation 强制清盘 7O',X Y
compulsory winding-up 强制清盘 UFr
]$m&
computation 计算;计算表 qRlS^=#
computational procedure 计算方法 e%Rg,dX
computer audit programme 电脑审计程序;电脑核数程序 yU<T_&M
concentrated position 集中持仓量 __dSEOGoe
concentration risk 资金集中风险;集中融资风险 ?Imq4I~)
concept stock 概念股 !VBl/ aU@
concession 特许权;宽减措施;优惠 X,DG2HT
concession contract 特许经营权合约 7jPPN
concessionary rate 优惠率 #;4<dDVy
concordat 协定;契约;国际监管条约 >rJ9^rS
condition 条件 l6]:Zcd0
conditional endorsement 附有条件的背书 l.[S.@\ =.
conditional offer 有条件要约 SM;UNIRVE
conditional sale agreement 有条件售卖协议 wK>a&`<
conditions of tender 投标章程 us%dw&
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》 4HG;v|Cp
conduct of business standard 业务操守准则 XRARgWj
Confidentiality Understandings 保密谅解文件 9f1,E98w_
confirmation letter 确认书 .K%1{`.|
confirmation of mail transfer 信汇证明书 Wwo'pke
Confirmation of Payment 已缴税证明书 >|Yr14?7
confirmed letter of credit 保兑信用证 xvn@zi
confirming bank 保兑银行 j]Y`L?!Q
confiscation order 没收令 :E`/z@I
connected transaction 关连交易 hilgl<UF
consensus capitalism 共识资本主义 <~s{&cL!%#
conservative investor 保守投资者 *f<+yF{=A
consideration 代价;对价;约因 .S4c<pMap
consideration issue [listing method] 代价发行〔上市方式〕 Y=0D[o8
consideration other than cash 现金以外的代价 #2
Gy=GvV
consignee 收货人;代售人 7-S?\:J
consignment 托运;寄售 ul@G{N{L
consignor 付货人;托运人;寄售人 <Cv6wC=
consolidated account 综合帐目 p8gm=
consolidated account expenditure 综合帐目开支 B'[FnJ8~
consolidated balance sheet 综合资产负债表 5AFy6Ab
consolidated cash deficit 综合现金赤字 ^phgNzD
consolidated cash surplus 综合现金盈余 qrdA4S
consolidated enterprises sectorial index 综合企业分类指数 my|]:(_0d
consolidated net earnings 综合净收益;综合净盈利 DD$YMM
consolidated net profit 综合净利润;综合纯利 F{,<6/ayRz
consolidated policy 综合保单 E^'f'\m
consolidated price 综合价格 y(81| c#
consolidated profit and loss account 综合损益帐;综合损益表 b~oQhU??"
consolidated public sector expenditure 公营部门综合开支 ZDn5d%
consolidated revenue account 综合收入帐 ^/c v8M=
consolidated shareholders' fund 综合股东资金 aUZh_<@
consolidation of shares 股份合并 Sr Vo0$5)
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 oJ4OVfknD
consortium company 财团公司 L?h'^*F H}
consortium loan 银团贷款 Ov<EOK+^
constant dollar figure 固定币值 '\g-z
constant market price 固定市价 OQ*BPmS-
constant price 固定价格 Yf&P|Iiw
constant price series 固定物价计算数列 ' v)@K0P
constant rate 固定比率 >G#SfE$0
constituent stock 成分股 X>-|px$vy
constitution 章程;组织章程 k4i*80
construction output 建造产出量 o*5iHa(Qm
constructive trust 法律构定信托 yq7gBkS
consultant accountant 顾问会计师 ~(v7:?
consultant's fee 顾问费 )/87<Y;o
Consultation Paper on Proposed Regulation on Share Margin Financing B:X,vE
《监管股票按贷财务的建议谘询文件》 =5l20
Um
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability IJ[r!&PY
《有关联交所检讨董事资格的程序的谘询文件》 2wX4e0cOI4
consumer behaviour 消费者行为 Xg4iH5!E
Consumer Council 消费者委员会 MJ.K,e
consumer credit financing operation 消费者信贷业务 nXRT%[o&
consumer demand 消费者需求 \5
S^~(iL
consumer durables 耐用消费品 ),!1B%
consumer expenditure 消费开支 H\vd0DD;
consumer goods 消费品 [uLwr$N<%L
consumer market 消费市场 NP#6'eH\
consumer price 消费物价 Q%T[&A}3B
Consumer Price Index [CPI] 消费物价指数 /8Wfs5N
Consumer Price Index (A) 甲类消费物价指数 u2 a#qU5*
Consumer Price Index (B) 乙类消费物价指数 VvFMpPi
Consumer Price Index Classification System 消费物价指数分类法 ahoXQ8c:\}
Consumer Price Index Report 《消费物价指数月报》 D,hZVKa
Consumer Price Index series 消费物价指数系列 v}`{OE:-J
consumer price inflation 消费物价上涨 Z~S%|{&Br
Consumer Representative Action Fund 消费者集体诉讼基金 4>t'4p6{
consumer sentiment 消费意欲 on^m2pQ
*p
consumer spending 消费开支;消费支出 \>]C
consumption expenditure 消费开支 4it^-M
consumption pattern 消费模式 Ea,L04K
consumption product 消费产品 -xVp}RLT
consumption tax 消费税 -Z(='A
contango 交易延期费;延期交割费;期货溢价 P$7i>(?(
contingencies warrant 紧急拨款令;应急支款授权书 )hy(0 D
contingency 应急费用;意外开支准备金 w,)O*1't
contingency allowance 应急准备金 VZ3{$0
+
contingency sum 应急费用;意外开支准备金 Y?'Krw `
contingent assets 或有资产 tEam6xNf,
contingent debt 或有债权;待确定债务 ATG;*nIP
contingent interest 待确定的权益 E3vYVuw
contingent liabilities 或有负债 7B@1[
contingent profit 或有利润 ;udV"7C
contingent right 或有的权利 ~[@gu,Wb
continue to hold a deposit 继续持有存款 w\}@+w3b~
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 GZt L-
continuing rent 连续租金 OaH1xZNOC`
continuing trustee 留任受托人 ?:AD&Dn
continuous licensing system 长期持牌制度 qG)M8xk
Continuous Net Settlement System [CNS System] 持续净额交收系统 yQz6K6p
contra account 对销帐户 ;Pw\p^wz
contra flow 资金回流 $p;<1+!
contra item 对销项目 :3N&&]
contra transfer 对销转拨 p!Xn iY
contract 合约 QWQJSz5
contract for difference 差价合约 umo<9Y
contract for service 服务合约 eYQPK?jo
contract for settlement 平仓合约 '>:c:Tewy
contract note 成交单据 S.,5vI"s,
contract of copartnery 合伙合约 DQI
b57j
contract of indemnity 弥偿合约 ;R[w}#Sm
contract of insurance 保险合约 Z<IN>:l
contract of reinsurance 再保险合约 x@LNjlP
contract price 合约价格 "tF#]iQQ
u
contracting party 订约人;立约人;缔约国 /?Y]wY
contractual agreement 合约协议 |MMaaW^"
contractual commitment 合约承担 8\VP)<<
contractual joint venture 合约式联营企业 {9Ug9e{
~
contractual mutual fund 合约互惠基金 dTrz7ayH
contractual right 合约权利 259R5X<V
contractual savings fund 合约储蓄基金 +ktubJ@Qgj
contributed surplus 实缴资本盈余 IzI2w6a
contribution 出资;供款;捐款;分担款项 4Q17vCC*n
contribution account 供款帐户 Y
a/+|mv
contribution to gross domestic product 在本地生产总值中所占比率 qokCVI-\
contribution to investment 出资额 ]tx/t^&/\u
contribution to pension fund 退休金供款 YAP,#a
contributor 供款人;出资人;捐助人 vq` M]1]FO
contributory 分担人 ?RPVd8PUhN
contributory scheme 供款计划 =1r!'<"h
contrived cessation of business 有预谋的停业 +4g H=6
control 控制权;控制;管制 8= "01
control of a company 公司的控制权;公司控股权 ^JMO POm
control of business 业务的控制权 7R7e3p,K
controlled company 受控制公司 6>NK2} `
controller 控制人;控权人;会计长 ){I!orQ
controller of an authorized institution 认可机构控权人 wTe 9OFv
controlling company 控股公司 PpLuN12H
controlling interest 控制权益;控股权益 8|) $;.
controlling officer 管制人员 NCa3")k
controlling officer's report 管制人员报告 rbl7-xhC7
controlling shareholder 控股股东;持有控股权的股东 nKnQ%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》 SVn $!t
conventional lending 传统放款;常规放款 %7hf6Xo=
conversion 兑换;换算;转换〔证券〕 w| eVl{~p
conversion factor 换算因数 1k0*WCfZ
conversion of stock 公债的转换 :|a$[g5
conversion rate 兑换率;换算率;转换价格〔证券〕 cH:9@> '$a
convertibility 可兑性;兑换性;自由兑换 Qf($F,)K
convertibility undertaking 兑换保证 @%"r69\
convertible 可兑换;可换股 LsxRK5
convertible currency 可兑换货币 BZOB\Ym
convertible debenture 可转换债权证 lx{ '
bzv
convertible loan stock 可转换股的债权股额 3|Y2BAd
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 R~"&E#C
conveyance 转易;转易契;财产转让证书 ]4onY>
conveyance of property 财产转让 v\2-%
conveyance on sale 售卖转易契 u?rs6A[h#
conveyancing fee 业权转易费 'Px}#f0IR
conveyancing scale charges 物业转易收费标准 eb>jT:
cooling-off period 冷静期 lOy1vw'
co-owner 共同拥有人;分权共有人 <nU8.?\?~
co-partner 共同合伙人 H7
"r^s]D
co-partnership 共同合伙 e<$s~ UXv
Copenhagen Stock Exchange 哥本哈根证券交易所 q8!X^1F7
core capital 核心资本 F4]=(T
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons `-w, 6
《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》 WX*
uhR
Core Principles for Effective Banking Supervision [Basle Committee] 5t,X;
《有效监管银行业的主要原则》〔巴塞尔委员会〕 i`}!<{k
cornering “夹仓”;轧空;囤积居奇 v^dQ%+}7>
corporate borrower 借款公司;借款机构 jG`,k*eUrJ
corporate business 公司企业;公司业务 Bn{i+8I
Corporate Communications Department [Stock Exchange of Hong Kong Limited] wx8Qz,Z
企业传讯部〔香港联合交易所有限公司〕 }R!t/8K
corporate customer 公司客户 Ou`;HN;[
corporate dealer 公司交易商 \0n<6^y
Corporate Finance Division [Securities and Futures Commission] watTV\b
企业融资部〔证券及期货事务监察委员会〕 Vg~10Q
Corporate Finance (D.T.C.) Limited 协联财务有限公司 '{w[).c.
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 k=4C"
corporate governance 公司管治 l5nm.i<M
corporate income tax 公司所得税 vA2>&YDFX
corporate investment adviser 公司投资顾问 q 7-ZPX
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 T3NH8nH9"z
corporate plan 公司计划 w<u@L
corporate practice 执业法团 ?G[=pY:=
corporate profits tax 公司利得税 0Ibe~!EiQJ
corporate savings 公司储蓄 q"i]&dMr
corporate service tax 公司服务税 VCzb[.
corporate signature 法团的签名 G
2`hEX%
corporation 法团;公司 3 MCV?"0
corporation bond 公司债券 ${e5Ka
corporation stock 公司股证;地方债券〔英国〕 hmB`+?,z*
corporation tax 公司税 @<3kj
R?j
correction phase of stock market 股市调整期 n_(f"Uv
Correctional Services Industries Suspense Account 惩教工业暂记帐 \}J"`J\Q
corrective affidavit 修正遗产申报誓章 $DdC|gMK
correspondent bank 代理银行 wf_ $#.;m
Cosmos Finance Limited 宇宙财务有限公司 ~^PNMZk
cost 成本;费用;价格 i&q_h>ZTg
cost centre 成本中心 8g {;o7
cost competitiveness 成本竞争力 t?H
sfN
cost control 成本控制;成本管理 mNlbiB
cost convention 原值成本法;成本惯例 TBZhL
cost effectiveness 成本效益;经济效益 3hVuC1;"
cost efficiency 成本效率 CfT(a!;Eox
cost element 成本要素 zY2x_}#Q\"
cost flow 成本流转 " {X0&
cost input 投入资金 @&x'.2[nv
cost management information system 成本管理资料系统 LYr9a(
cost of an asset 资产成本 t&i