C: yE#.Q<4
}`pxs
calendar year figure 历年数字 F~$ay@g
call 催缴通知;认购期权 gy`WBg(7x
call deposit 通知存款;活期存款 ew.jsa`TrW
call loan 短期同业拆借;通知贷款 ?CD[jX}!
call margin 补仓;追加保证金 ~@\sN+VS
call market 短期同业拆放市场 J# DN2y<
call money 短期同业拆借;活期贷款 )Drif\FF)
call option 认购期权;看涨期权 i+Lqj
call price 赎回价格;提前赎回价 tfCK^{
call warrant 认购认股权证;回购认股权证 RsW4 '5
callable share 可收回股份;可兑付股份 :V0sKg|sS
called up share capital 已催缴股本 ES)@iM?5
Canadian Dollar [CAD] 加拿大元 oCxy(q'y
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 L.s$|%
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 /:d6I].
cancellation price 取消费 `aDVN_h{6
cap 上限 Q*N{3G!
capital 资本;资金 R $@$
Capital Accord 《资本协定》 "-Yj~
capital account 资本帐;非经常帐 ES\=MO5a7
capital account commitment balance 资本帐承担额结余 S}P rgw/
Capital Adequacy Directive [CAD] 《资本充足指引》 mb>8=hMg
capital adequacy ratio [CAR] 资本充足比率 | Rj"}SC
capital allowance 资本免税额 )A$xt)}P!{
capital alteration 资本变更 \ZtKaEXnx
capital and liabilities ratio 资本负债比率 gW-mXb
capital and liquidity requirement 资本与流动资金的规定 /PKu",Azj
capital appreciation 资本增值 W)<t7q+
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〕 $-p9cyk
capital assets 资本资产 feJl[3@tO
capital at risk 风险资本 &;naaV_2T
capital base 资本基础;资金基础 TT oW>RP#
capital charges 资本支出;资本费用 %i.Prckrb
capital commitment 资本承担 N;v]ypak
capital contribution certificate 出资证明书 {kghZur
capital convergence 划一资本充足比率 Vb)NWXmyu
capital cost 资本成本;建设成本;建设费用 aL&nD1f=!-
capital cover 资本保证
20]p<
capital deficit 资本亏绌;资本赤字 ?IG[W+M8
capital divided into shares 资本分成股份 8},:
capital element 资本因素;资本部分 t,u;"%go
capital equipment 资本设备 Kk).KgR
capital expenditure 资本开支;非经常开支 =gB8(1g8
capital expenses 资本费用 N F,<^ u
capital financing 筹集资本;以非经常收入支付非经常开支的结算 CiV^bYi
capital flow 资金流量 [:zP]l.|
capital formation 资本形成;集资 NX5$x/uz
capital formation figure 资本组合数字 .^6yCs5~`
capital fund 资本基金 :'FCeS9
capital gain 资本增益;资本增值 @*roW{?!
capital gains tax 资本增值税 U4[GA4DZ
capital goods 资本财货;资本货物 2wJa:=$
capital grant 非经常补助金;非经常拨款;建设补助金 #5=W[+4eN
capital grant cycle 建设补助金周期 CFUn1^?0
capital injection 注入资本;注资 [1mEdtqf*
capital input 投入资本 NwVhJdo
capital intensity 资本密集度 ]=p^32
capital intensive 资本密集 "yc|ng
capital investment 资本投资 $*:g~#bh
Capital Investment Fund 资本投资基金 N@Q_5t0bk
capital loss 资本损失 *,zrg%8
capital maintenance 资本保值;资本保留 e{H(
capital market 资本市场;资金市场 RT(ejkLZm
capital market instrument 资本市场票据 Vg(M ^2L
capital money 资本款项 Iw^Q>MrT
capital money subject to a trust 信托财产资本 fB 0X9iV6j
capital movement 资本流动 6OB3%R'p
capital nature 资本性质 [C\B2iU7_M
capital outlay 资本支出 g;Zy3
capital portion 资本部分 S!n?b|_
capital profit 资本利润 LLKYc y
capital project 基本工程项目;非经常开支项目 ^H -a@QM
capital receipt 资本收入 <kk!ns I
capital redemption 资本赎回 ,pY:kQ
capital redemption business 资本赎回业务 G^';9 UK
capital redemption contract 资本赎回合约 dUUg}/
capital redemption reserve 资本赎回储备 '
&3,qT
capital reduction 资本减缩;减资 wD:2sri
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] H:P7G_!\
股本削减计划〔香港联合交易所有限公司〕 DJ9x?SL@KD
capital repayment 偿还资本 A+j!VM
capital reserve 资本储备;后备资本 PuhvJHT
capital revenue 资本收益;非经常收入 Z6-ZAS(>m
capital spending 资本开支;资本支出;非经常开支 I9dX\w}
capital stock 股本 =ym<yI<
capital stock subscription 认缴股本;认购股本 vOLa.%X]h
capital subsidy 建设津贴;基本建设津贴 5,4m_fBoW
capital subvention 非经常资助金
?\kuP ?\
capital sum 资本额 U^eos;:s8
capital tax 资本税 +* j8[sz
capital transfer tax 资本转移税 rP}[>
capital turnover 资本周转率 i5=~tS
capital value 资本价值 @t;726
capital works project 基本工程项目 M~n./wyC
Capital Works Reserve Fund 基本工程储备基金 1rS8+!9C
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 [k0/ZfFwV
capitalization 资本化;资本总额 vvu $8n
capitalization of interest 利息化作本金 M ziOpraj
capitalized interest 化作本金的利息 Wffz&pR8
capitalized loan 转作资本的贷款 &E1m{gB(
capitalized value 资本还原值;资本化价值 Qm=iCZ|E^!
capitation grant 按人计算的补助金 xI.0m
captive insurance business 专属自保保险业务 ~4|Tr z2T
car insurance 汽车保险 MMUlA$*t
Caribbean Development Bank 加勒比开发银行 l|{[vZpT
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] B[q"oI`
意大利嘉利堡银行 @qYT/V*/
cartel 同业联盟;卡特尔 1*|/N}g)
cartelized rates system 联营式利率制度 +,]VXH<y
cash 现金;现款 <s7cCpUFP
cash accounting system 现金会计制度 [9B1 %W
cash acquisition 以现金投资所得的资产 g~$UU(HX
cash allowance 现金津贴 `/?'^A%Ik
cash assets 现金资产 r6R@"1/
cash at bank 银行现金;银行存款 c-v-UO%
cash balance 现金结余 L^zh|MEyzk
cash basis 现金收付制;收付实现制 hsT&c|
cash basis accounting 现金收付制会计;收付实现制会计 }dHdy{$
cash bonus 现金红利 ?z <-Ww
cash book 现金出纳帐;现金簿 JypP[yQ
cash client 现金客户 "Zx<hL*
cash commission rebate 现金回佣 `23][V
cash compensation 现金补偿 9UVT]acq
cash contribution 现金承担额;现金分担额 aj,o<J
cash cost 直接费用;现金成本 G%,
RD}D
cash coupon 现金礼券 z[ 'G"yCi
cash credit 现金信贷 $PI9vyS
cash deficit 现金赤字 2wDDVUwy B
cash deposit and withdrawal 现金收支 + ~5P7dh6
cash disbursement journal 现金支出日记簿 nI&p.i6
cash disbursement slip 现金支出传票;现金支出单 OScqf]H
cash flow 现金流量;银根 s2GF*{
cash flow lending 流动现金放款;无抵押融资 x$bUd 9
cash flow statement 现金流量表;现金流动表 aL`wz !
cash flow surplus 现金流量盈余 1q@R04i
cash in hand 库存现金;手头现金 dGi
HO
cash in till 备用现金 "*.N'J\
cash in transit 运送中现金;在运现金 pkae91
cash input 投入现金 p:K%-^
cash input figure 现金投入数字 4 ob W>
cash limit 现金支出限额;现金限额 \gB~0@[\7
cash margin 现金保证金 Goc?HR
cash market 现货市场;现金交易市场 w^ OB
cash offer 现金要约;现金补偿额 096Yd=3h
cash payment 现金付款;现金支付 |q8N$m
cash position 现金头寸 la)^`STh
cash price 现金价格 AS@(]T#R
cash receipts journal 现金收入日记簿 }]PHE(}7
cash receiving slip 现金收入传票;现金收入单 \D(3~y>
cash settlement 现金结算 1^2Q`~,g
cash surplus 现金盈余 <nN.$4~X
cash with order 订货付现;凭票即付 1Y J?Y
cashier's order 银行本票 biU_ImJ>0
cashier's order outstanding 未承兑的银行本票 |/^S%t6*
cash-limited subhead 有现金支出限额的分目 gBi3^GxjM?
cash-sweep 现金彩票活动 3l45(%g+
casual client “散客”;“散户” (XW'1@b
CCASS Depository 中央结算系统证券存管处 E5@ =LS
CCIC Finance Limited 中芝兴业财务有限公司 y`j=(|DV
cedant 分出者 vq^';<Wh.
ceding company 分出公司 G_J}^B*?%v
ceding insurer 分出保险人 F]P sS(
ceiling 上限 LiV&47e*>
ceiling price 最高限价 jx}'M$TA
central bank 中央银行 Kx&"9g$
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 ooUVVp
central banking 中央银行业务 JO0o@M5H
central banking function 中央银行职能 9Dgs
A`{$
Central Clearing and Custodian System 中央结算及托管系统 "C\yM{JZ
Central Clearing and Depository System 中央结算及存管系统 FRZ]E)9Z]b
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 kHylg{i{"
central clearing house 中央结算所 .=TXi<8Brw
central clearing system 中央结算制度;集体交收系统 \20}/&
central custody system 中央托管系统 0VSIyG_Z
central depository 中央存管处 GT)7VF rL
central depository system 中央证券存管制度 @$n
$f
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 `G/g/>y
central rate 中央汇率;中心汇率 [M,4qe8,}
Central Registration Hong Kong Limited 香港中央证券登记有限公司 rU&Y/
Central Tender Board 中央投标委员会 =CRptk6tS
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 b<~-s sL7a
centralized budgetary and payments system 集中预算及支付制度 Ao$k[#px
centred 12-month moving average 十二个月定位移动平均数 8K?}!$fz
certificate of approval 批准证明书 ThgJ
'
certificate of beneficial entitlement to property 资产权益证书 g:a[N%[C
certificate of compliance 合格证明书;合约完成证明书 W
h 9L!5
certificate of deposit [CD] 存款证 ;"x+V gS'
certificate of exemption from estate duty 豁免遗产税证明书 S-88m/"]s
certificate of incorporation 公司注册证书;法团注册证书 qbfX(`nS
certificate of incorporation of registered trustees 注册受托人法团证书 #jrlNg4(
certificate of indebtedness [CI] 负债证明书 (C#0
ML
certificate of insurance 保险证书 >MN"87U6
certificate of interest 权益证明书;息票 ;Vat\,45pg
certificate of means 资产证明书 JJ
?'<)EF
certificate of participation 参与证明书 (0b\%;}
certificate of payment of profits tax 缴付利得税证明书 7=^}{
certificate of preference 特惠税证 k[ z yR
certificate of rateable value 应课差饷租值证明书 un_NBv}
certificate of registration 登记证书;注册证明书 ]!"w?-h Si
certificate of satisfaction 清偿证明书 ufIvvZ*
certificate of transfer 转让证明书 Cj-&L<
certificate to bearer 不记名证明书 1:](=%oM&k
certification 核证 x@Z{5w_a
certification fee 核证费 t^"8M6BqC;
certified cheque 经银行证明可兑现的支票 Wn+s:ov
certified public accountant [CPA] 执业会计师 #eOHe4Vt
certified statement 经证明的报表 4Ii5V
c
cessation of business 停业 '(3 QyCD
cession 分保 P@ew' JL%
C.F. Finance Company Limited 浙一财务有限公司 8`urkEI^r
chance 机会;中彩机会 W1X3ArP]m8
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 Ovk=s,a)K
change of domicile 迁册 BLt58LYGX
change to estimates 修订预算 qX5>[qf-
change to the approved estimates of expenditure 核准开支预算的变动 [YULvWAJ
charge 费用;押记;抵押 H
Eq{TUTr
charge number 税单号码 ;9mRumLG"
charge on assets 资产的征税 UTKyPCfj
charge upon general revenue 从政府一般收入中拨款支付 zHZfp_I
chargeable 可予征收;应课税的 [znN'Fg:"
chargeable agreement for sale 可予征收印花税的买卖协议 c, .@Cc2
chargeable income 应课税入息 G6zFQ\&f
chargeable normal trading receipt 应课税的一般营业收入 ^C~Ryw7
chargeable profit 应课税利润 U@y)x+:
chargeable to tax 应课税 3=sBe HL
charged to... 记入……帐目 RVttk )Ny
chargee 承押记人 TG$#aX\'
charge-holder 受押人 >"bW'
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 iSezrN
charging order 押记令 <ytzGDx
chargor's right 押记人的权利 zhs@YMY
charitable donation 慈善捐款 5H
XF3
charitable trust 慈善信托 vRC >=y*=
charity property 慈善财产 &lSNI5l
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 5uQ+'*xN%
charter 章程;特许权 c.Hw
K\IU
charter of incorporation 成立章程 D1Zy Js#
chartered accountant 特许会计师 }i"[5:
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 $Bz};@
Chartered Institute of Public Finance and Accountancy [United Kingdom] XH~(=^/_
特许公共财政及会计学会〔英国〕 =bC' >qw}
charterer 承租人 /7#e
Chase Manhattan Asia Limited 美国大通亚洲有限公司 81:%Z&?vRl
Chase Manhattan Bank 美国大通银行 w=;>
chattels 实产 "NLuAB.P
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 SgewAng?@o
Che Hsing Finance Company Limited 浙兴财务有限公司 .(q'7Q Z/
check-and-balance system 制约平衡制度 [?I<$f"
Chekiang First Bank Limited 浙江第一银行 3{?X>6T
cheque 支票 s2SV
Chiao Yue Finance Company Limited 侨裕财务有限公司 C}mhnU@
Chiba Bank, Ltd. 千叶银行 ,H+Y1N4W(
Chicago Board of Options Exchange 芝加哥期权交易所 U[x$QG6 m!
Chicago Board of Trade 芝加哥交易所 E,.PT^au
Chicago Mercantile Exchange 芝加哥商品交易所 uM1$3<
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 #W)m({}
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 /-FV1G,h
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 |Qcz5M90e
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 #%nV\ Bl
child allowance 子女免税额 T,9q~*"
China & South Sea Bank Limited 中南银行 S!u8JG1
China Affairs Committee [Hong Kong Futures Exchange Limited] PY7H0\S)
中国事务委员会〔香港期货交易所有限公司〕 \f^xlX3&`
China concept stock 中国概念股 {guOAT-w
China Construction Bank 中国建设银行 &mVClq
China Development Division [Stock Exchange of Hong Kong Limited] e`g+Jf`AT
中国发展科〔香港联合交易所有限公司〕 kh.P)h'9
China Economic News 《中国经济新闻》 MZQDFuvDxZ
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 qH4|k2Lm
China State Bank Limited 国华商业银行 g&y (-
Chinatrust Commercial Bank, Limited 中国信托商业银行 <A Hzs
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 zO"De~[9
Chinese Bankers Club, Hong Kong 香港银行华员会 v(yJGEf0
Chinese Banks' Association 香港华商银行公会 "JSIn"/
Chinese Gold and Silver Exchange Society 金银业贸易场 C @<T(`o
Chinese New Year bonus 年奖;年终花红 r'{N_|:vv
chit fund 银会 v; i4ZSV^A
Chiyu Banking Corporation Limited 集友银行有限公司 xA7~"q&u
Chiyu Finance Company Limited 集友财务有限公司 tcXXo&ZS
Cho Hung Finance Limited 朝兴金融有限公司 yZNG>1N
choses in action 无形动产;据法权产 BZQ}c<Nl
chronological book 序时帐簿 (J5}1Q<K
Chubu Securities Finance Company 中部证券金融公司 ugTsI~aE
Chung Khiaw Bank Limited 崇侨银行 E5rV}>(Y
Chung Nan Finance Company Limited 中南财务有限公司 fV>d_6Lf}
Chuo Trust & Banking Co., Ltd. 中央信托银行 YT+b{
Chuo Trust Asia Limited 中央信托亚洲有限公司 a_P|KRl
Citibank, N.A. 万国宝通银行 >"!ScYn
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 N`efLOMl]
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 @!dIa1Q"
Citicorp International Limited 万国宝通国际有限公司 *
rlVE
civil debt 民事债项 1qNO$M
Civil Service Pension Reserve Fund 公务员退休金储备基金 q{9 \hEeb
claim 申索;索偿;债权 $?W2'Xm!V
claim equalization fund 申索平衡基金 EB!ne)X
claim for refund of property tax 申请发还物业税 nX3?7"v
claim of debt 债权申索 ?lD)J?j
claim on bank 对银行的债权 `OMX 9i
claim to dividend 摊还债款申索 b;jdk w|
claimant 申索人;索偿人 $k0(iFzR1
claims statistics 申索统计数字 H;\C7w|
class of insurance business 保险业务类别 j8Z;}Ps
class of property 财产类别 K\9CW%W
claw-back 递减率 E} XmZxHV
clearance cost 清拆成本 k/{WlLN
clearing 结算;票据交换;清算 \7b, Mz!
clearing account 结算帐户 [k%hl`}
clearing and settlement system 结算和交收系统 3E;@.jD
clearing balance 结算差额 KHZ[drb6$
clearing bank 结算银行 d]s^?=gM
clearing cheque 交换支票 $|g1 _;(G
clearing house 结算所;票据交换所 ~)_Nh
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 K0(
S%v|,}
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 *tj(,:!
clearing member 结算会员 I{dy,\p
Clearing Members' Fund 结算会员基金 4@fv%LOQo
clearing participant 结算参与者 .%n_{ab1
clearing rebate 结算费用的回佣
,==_u
Clearing Rules [SEHK Options Clearing House Limited] #<[&Lw
《结算规则》〔联交所期权结算所有限公司〕 !0?o3,of-
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 ^7+;XUyg
Clerk to the Board of Review 税务上诉委员会书记 'u v=D
client 客户;委托人;当事人 d*s*AV
client agreement 客户协议 ZcjLv
client confidentiality 客户保密的责任 oH6zlmqG"
client money 客户款项 ZT!8h$SE:
client statement 客户结单 (4 ZeyG@
clients fund 客户资金 :lo5,B;k
close 结算;收市;收盘 lFt!
close a position 平仓;轧平头寸 w~v6=^
close company 股份不公开的公司 qzNb\y9G
close higher 收市时价位较高 })^eaLBR4
close lower 收市时价位较低 5]I)qij
q
close mixed 收市时荣辱互见 WeRDaG
close of exchange 交易所停市 ;=0mL,
close of financial year 财政年度终结 W;I{4ed6
close out 平仓 F_:zR,P%#
close out a long position 平长仓 K'
`qR
close out a short position 平空仓 YSGE@
close steady 收市时价格稳定 hQx*#:ns
close the gap 弥补差距 +'gO%^{l
closed position 平仓 |OCiq|#
closed-end investment corporation 股份固定的投资公司 f> Jj5he/
close-out price 抛售价格 Rs"=o>Qu
closing account 决算帐户 h# 4n
closing balance 期终结余;收市结余 {rMf/ RAE
closing price 收市价;收盘价 36OQHv;&
closing quotation 收市价;收市行情 B1|nT?}J(
closing rate 收市汇价;收盘汇率 xK_UkB-$i
closing transaction 平仓交易 z9IW&f~~P
clothing levy 成衣税 u]NsCHKlT
club deposit 零存整付存款 i
kfJ! f
Code of Aid 《资助则例》 ho{%7\
Code of Banking Practice 《银行营运守则》 Cydo~/
Code of Best Practice [Stock Exchange of Hong Kong Limited] u|}\Af
《最佳应用守则》〔香港联合交易所有限公司〕 u~uz=Yse
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕;《操守准则》〔香港期货交易所有限公司〕 L @T/4e./
Code of Conduct for Persons Registered with the Securities and Futures Commission Kt*b)
<
《证券及期货事务监察委员会注册人操守准则》 :'wxm3f
code of practice 实务守则;经营守则;执业守则 H6`k%O*
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 TfZ M0Wz
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 K
Ha,6X
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 /~'C!so[v
Code on Pooled Retirement Funds 《集资退休基金守则》 r~T!$Tb
Code on Share Repurchases [Share Repurchase Code] LAk
.f
《公司购回本身股份守则》〔《股份购回守则》〕 "W6cQsi
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 C2rG3X^~Jm
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 S\N l|U[
co-debtor 共同债务人 " J9
co-financing scheme 共同融资计划 5fk
A?Ecqq
cognizance 证明令 j7&#R+f
coin 硬币 M**Sus87Q
coin replacement programme 硬币取缔计划 gD)M7`4
coin set 套装硬币 s3A(`heoq
coinage 硬币 9U<WR*H
Coinage Security Fund 硬币发行基金 S>x@9$( ym
cold call 主动与准客户接触 yWRIh*>nE
collapse in prices 价格下泻;价格下挫;价格暴跌 'L O3[G{
collateral 抵押品 ?0X$ox
collateral bond 担保债券 @Un/,-ck
collateral loan 抵押贷款 Ue Ci{W
collateral security 附属抵押品 JzN "o'
collection 征收;收取 .?NfV%vv
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 vT{(7m!Ra
collection of betting duty 收取博彩税 p9i7<X2&
Collection Office [Inland Revenue Department] 收税处〔税务局〕 no-";{c
collective consumption 集体消费 Y S7lB
Collector 收税主任 c$[2tZ
Collector of Rates 差饷征收官
5:gpynE|
Collector of Stamp Revenue 印花税署署长 46T(1_Xt~
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 y g(Na
combined surplus 合并盈余 Ynf "g#(
combined visible and invisible trade account 有形及无形贸易合并帐目 LkYcFD
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 YC%xW*
commemoration coin 具纪念性的硬币 dl=)\mSFjF
commencement of winding-up 清盘开始
fIpS
P@$<
commerce and industry sub-index 工商分类指数 aoW2 c1`?Z
commercial activity 商业活动 3"Oipt+
commercial bank 商业银行 1d49&-N
Commercial Bank Act of Norway 《挪威商业银行法》 />Zfx. Aj6
Commercial Banks Law 《商业银行法》 C&0f8PnD
commercial borrowing 商业借款 U*K4qJ6U
Commercial Code of Japan 《日本商法》 )( 3)^/Xz
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 t9<BQg
commercial invoice 商业发票 }!fIY7gv
commercial letter of credit 商业信用证 a+z>pV|
commercial loan 商业贷款;商业放款 p\_3g!G'
commercial paper 商业票据 2|ee` "`
commercial paper market 商业票据市场 ^~l@ _r
commercial registry 商业登记处 [MAPa
commercial return 商业回报 z<t2yh(DF
commercial sale 商业销售 rV"3oM]Lo
commercialization 商品化 ^[[@P(e>
commercially viable 具商业利益;有利可图 -T+YMAFU_
Commerzbank AG 西德商业银行 uu]C;wl
commission 佣金;委员会 k2->Z);X
Commission des Operations de Bourse of France 法国证券事务监察委员会 uYs45 G
commission house 佣金行;代办行 4V[(RXc/
commission payable 须付的佣金 (&*Bl\YoX
commission rebate 佣金回扣 ;FwUUKj
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 pR0!bgC
Commissioner of Banking 银行监理专员〔银监专员〕 >j]Gz-wC
Commissioner of Estate Duty 遗产税署署长 p
Cx_[#DrP
Commissioner of Inland Revenue 税务局局长 EK>x\]O%T
Commissioner of Insurance 保险业监理专员 >N!
Xey
Commissioner of Rating and Valuation 差饷物业估价署署长 E5S(1Z}]p{
commitment 承担;已承担的开支;承担额;承担项目 T)22P<M8
commitment fee 承诺费 s'tXb=!HO
Committee of the Hong Kong Association of Banks 香港银行公会委员会 =\8 x
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 )$Ib6tYY
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 ]Y$Wv9S6
Committee on Payment System [Hong Kong Monetary Authority] Fi+DG?zu
支付系统委员会〔香港金融管理局〕 &/' O?HWl
Committee on Unit Trusts [Securities and Futures Commission] |;V-;e*
单位信托委员会〔证券及期货事务监察委员会〕 ,>(X}Q
Commodities Dealers' Deposit Fund 商品交易商按金基金 zuMz6#aCC8
Commodities Trading Commission 商品交易事务监察委员会 `TF3Ho\MC
commodity 商品 nY;Sk#9
commodity classification 商品分类法 u$nmnd`g
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 pT+OPOSR
commodity dealer 商品交易商 4avkyFj!h
commodity exchange 商品交易所 '9vsv\A&
Commodity Exchange Compensation Fund 商品交易所赔偿基金 OFv-bb*YZ
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 ;X;x.pi
commodity flow method 商品流动法;商品流通法 Z1W%fT
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 -2laM9Ed
commodity futures contract 商品期货合约 }<2|6 {
commodity market 商品市场 0 "@J*e#
commodity tax 商品税 QN#Lbsd
commodity trading adviser 商品交易顾问 :L:] 3L
commodity trading adviser's representative 商品交易顾问代表 7dB_q}<
commodity trading advisory contract 商品交易顾问合约 :O,,fJ<x.O
commodity warrant 商品期权证 "<^
Vp-7r
commodity-based investment 以商品为基础的投资 Y._ACQG3
common fund 共同基金 Qe7
SH{
common property 分权共有财产 o^uh3,.
common share 普通股 Ia9!ucN7DA
common stock 普通股 ?o]NV
Commonwealth Bank of Australia 澳洲联邦银行 _^eA1}3
Commonwealth Development Corporation 英联邦发展公司 PCDvEbpG
Commonwealth Finance Ministers Conference 英联邦财长会议 'q/C: Yo
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 ~nj+"d]
Commonwealth income tax 英联邦入息税 ,{"K^
Commonwealth Preference 英联邦特惠制 ., thdqOO
communal property 公有财产;公有产业 vcy(!r
communication expenses 通讯费用 bjj
F{T
Community Preference 欧共体特惠制 Ub\&k[F
commutation of pension 退休金的折算 +=L+35M
commuted gratuity 折算酬金 9*"K+t:
commuted pension gratuity 经折算的退休酬金 Q.8^F
Companies Act [United Kingdom] 《公司法令》〔英国〕 o+^e+ptc
Companies Handbook 《上市公司手册》 +N~{6*@uz,
companies inspector 公司检查员 %0815
5M
Companies Liquidation Account 公司清盘帐户 <T'fJcR
Companies Ordinance: Information to be Included in a Rights Issue Prospectus GXv2B%i8
《公司条例:供股章程须载有的资料》 h52+f
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》 /f.
,xs!
Companies Registration Officer 公司注册主任 f~jdN~
Companies Registry 公司注册处 s!Id55R]
Companies Registry Trading Fund 公司注册处营运基金 3!?QQT,!)
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 E>QEI;
Company Formation and Enforcement Division [Companies Registry] @[/!e`]+
公司成立及条例执行部〔公司注册处〕 %<q"&]e,
company in which the public are substantially interested 由公众拥有相当权益的公司 )5<dmK@
company limited by guarantee 担保有限公司 Vz5<Gr
company limited by shares 股份有限公司 Ex}TDmTu
company register 公司登记册 u0uz~ s
company registration fee 公司注册费 3WfZ zb+
company with limited liability 有限法律责任的公司 Y8mv[+Z
company's memorandum 公司组织章程 >qI:
company's reserve 公司储备 ZkMHy1
comparative advantage 比较优势;比较利益 (Zy=e?E,
compensation 补偿金;赔偿 h^K>(x
Compensation Committee [Stock Exchange of Hong Kong Limited] 1mEW]z
赔偿委员会〔香港联合交易所有限公司〕 i-k(/Y0
compensation from insurance 保险赔偿 7` XECIh
compensation fund 赔偿基金 uxq#q1
compensation fund levy 赔偿基金征费 M
8mNeh
compensation rate 补偿率 Z\?!&&
Compensation Review Committee 赔偿检讨委员会 kl&_O8E+K
compensation scheme 赔偿计划 iIo>]\Pw
compensation trade 补偿贸易 .L]2g$W\p
compensation value 补偿值 brn>FFAwO
compensatory payment 补偿付款 @:9mTP7
competition and pricing strategy 竞争与定价策略 gr>FLf
competitive edge 竞争优势 R, zp&L
competitive price 具竞争力的价格 4
>D5t)254
competitive tender 竞争性投标 fG7-07
Compliance Committee [Stock Exchange of Hong Kong Limited] PO2]x:
监察委员会〔香港联合交易所有限公司〕 r7)iNTQ1
component of expenditure 开支组成部分 E?mW4?
Composite Consumer Price Index 综合消费物价指数 .e:+Ek+
composite index 综合指数 R?*-ZI[>w
composite rating 综合评级 O#U_mgfzJ
composite return form 综合报税表 4vH.B)S-
Composite Securities and Futures Bill 《证券及期货综合条例草案》 t6+>Zr
composite tax return 综合报税表 :~,akX$
composition 组合成分;债务重整协议 ZQJh5.B
composition of earnings 收益组合成分 *41WZ E
compound increase 复合增加率;复合增长率 5bWy=Xk
B
compound interest 复利 {\=NZ\
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 r2Q) Q
comprador note 买办票据 Lhgs|*M
comprador order 买办付款令票 g{7?#.7
comprehensive income tax 综合所得税 & *&
comptroller 审计主任 'Cywn^Ym#
compulsory liquidation 强制清盘 %__.-;)o
compulsory winding-up 强制清盘 abV,]x&.0
computation 计算;计算表 7aNoqS+
computational procedure 计算方法 .aIFm5N3?
computer audit programme 电脑审计程序;电脑核数程序 T~N877
concentrated position 集中持仓量 D
<Fl7QAb
concentration risk 资金集中风险;集中融资风险 o\yqf:V8
concept stock 概念股 kZ
9n@($B
concession 特许权;宽减措施;优惠 SR\$ fmo
concession contract 特许经营权合约 Fg^zz*e
concessionary rate 优惠率 [
**F
concordat 协定;契约;国际监管条约 %{P." ki
condition 条件 w?p8)Q6m
conditional endorsement 附有条件的背书 OoAZ t
conditional offer 有条件要约 ![_GA)7
conditional sale agreement 有条件售卖协议 jM(!!AjpC
conditions of tender 投标章程 inx0W3d"T
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》 6HR*)*>z_
conduct of business standard 业务操守准则 TGPHjSZ1
Confidentiality Understandings 保密谅解文件 7o M]qLF
confirmation letter 确认书 EY!P"u;
confirmation of mail transfer 信汇证明书 $%J$
Confirmation of Payment 已缴税证明书 i0&]Ig|;
confirmed letter of credit 保兑信用证 [6Nzz]yy
confirming bank 保兑银行 3nkO+qQ
confiscation order 没收令 'P)[=+O?t
connected transaction 关连交易 %PU{h
consensus capitalism 共识资本主义 C;!h4l7L
conservative investor 保守投资者 P~*v}A
consideration 代价;对价;约因 l'Z `%}R
consideration issue [listing method] 代价发行〔上市方式〕 mc5$-}1V,
consideration other than cash 现金以外的代价 `?Xt ,
consignee 收货人;代售人 }A_>J7w
consignment 托运;寄售 2$QuR~
consignor 付货人;托运人;寄售人 t!vlZNc
consolidated account 综合帐目 o)6udRzBv
consolidated account expenditure 综合帐目开支 8"S?
Toqq
consolidated balance sheet 综合资产负债表 evGUSol?:n
consolidated cash deficit 综合现金赤字 7llEB*dSA
consolidated cash surplus 综合现金盈余 S1n'r}z8
consolidated enterprises sectorial index 综合企业分类指数 Tn3f5ka'
consolidated net earnings 综合净收益;综合净盈利 d
"vd_}P~
consolidated net profit 综合净利润;综合纯利 ('pxX+
consolidated policy 综合保单 pDx}~IB
consolidated price 综合价格 z'}?mE3i
consolidated profit and loss account 综合损益帐;综合损益表 p}swJ;S
consolidated public sector expenditure 公营部门综合开支 NBZ>xp[U
consolidated revenue account 综合收入帐 jk}m
consolidated shareholders' fund 综合股东资金 }tZA7),L
consolidation of shares 股份合并 >pl*2M&
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 oE4hGt5x{
consortium company 财团公司 7dU7cc
consortium loan 银团贷款 0=J69Yd
constant dollar figure 固定币值 U_,K_6vj
constant market price 固定市价 ;R?9|:7
constant price 固定价格 |tS~\_O/
constant price series 固定物价计算数列 cB[.ET$
constant rate 固定比率 4)nQBFX
constituent stock 成分股 dQL!
>6a
constitution 章程;组织章程 OG}D;Ew
construction output 建造产出量 QWGFXy,=1
constructive trust 法律构定信托 w]0jq
U6
consultant accountant 顾问会计师 \ow0Y>
consultant's fee 顾问费 #TSLgV'U
Consultation Paper on Proposed Regulation on Share Margin Financing W(tXq
《监管股票按贷财务的建议谘询文件》 aw:0R=S,>
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability {*CLWs4
《有关联交所检讨董事资格的程序的谘询文件》 p^``hP:J
consumer behaviour 消费者行为
goT:\2
Consumer Council 消费者委员会 JZ=a 3)x"
consumer credit financing operation 消费者信贷业务 H{T)?J~
consumer demand 消费者需求 dfq5P!'
consumer durables 耐用消费品 uy;3s=03^
consumer expenditure 消费开支 D r $N{d
consumer goods 消费品 5OUe|mS
consumer market 消费市场 {\e wf_pFk
consumer price 消费物价 g)iSC?H
Consumer Price Index [CPI] 消费物价指数 !f\6=Z?>3
Consumer Price Index (A) 甲类消费物价指数 DEC,oX!bI1
Consumer Price Index (B) 乙类消费物价指数 yMa5?]J
Consumer Price Index Classification System 消费物价指数分类法 3?uP$(l
Consumer Price Index Report 《消费物价指数月报》 , 0rC_)&B
Consumer Price Index series 消费物价指数系列 :+,qvu!M7
consumer price inflation 消费物价上涨 J=U7m@))Y#
Consumer Representative Action Fund 消费者集体诉讼基金 K` 2a{`
consumer sentiment 消费意欲 ?Xo9,4V1
consumer spending 消费开支;消费支出 X|wXTecg*|
consumption expenditure 消费开支 #Y*AG xk
consumption pattern 消费模式 F'#e]/V1
consumption product 消费产品 ;mb
6i_
consumption tax 消费税 |E]YP~h
contango 交易延期费;延期交割费;期货溢价 }q
?iJ?P
contingencies warrant 紧急拨款令;应急支款授权书
Z{n7z$s*
contingency 应急费用;意外开支准备金 /bylA`IMW
contingency allowance 应急准备金 `"CF/X^
contingency sum 应急费用;意外开支准备金 uS|Zkuk[!
contingent assets 或有资产 u;:N 4d=f'
contingent debt 或有债权;待确定债务 \9/n~/{
contingent interest 待确定的权益 yK&)H+v
contingent liabilities 或有负债 q+o(`N'~G
contingent profit 或有利润 MU&5&)m
contingent right 或有的权利 "v3u$-xN1
continue to hold a deposit 继续持有存款 aV(*BE/@F
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 lv ^=g
continuing rent 连续租金 I/)dXk~
continuing trustee 留任受托人 TCF[iE{
continuous licensing system 长期持牌制度 uj/le0
Continuous Net Settlement System [CNS System] 持续净额交收系统 FM7N|]
m
contra account 对销帐户 "=f*Lk@[
contra flow 资金回流 D_9/|:N:
contra item 对销项目 ^?xXP=/
contra transfer 对销转拨 }RUC#aW1
contract 合约 xD1B50y U
contract for difference 差价合约 IW1]H~1w
contract for service 服务合约 :WCUHQ+
contract for settlement 平仓合约 w-CuO4P
contract note 成交单据 ,_lwT}*w
contract of copartnery 合伙合约 ccm <rZ7
contract of indemnity 弥偿合约 Ruk6+U
contract of insurance 保险合约 bt&vik _
contract of reinsurance 再保险合约 Hab9~v ]
contract price 合约价格 c*1x*'j.
contracting party 订约人;立约人;缔约国 c@q>5fR/c
contractual agreement 合约协议 l2`8]Qr
contractual commitment 合约承担 T)Nis~
contractual joint venture 合约式联营企业 >v<}$v6D~
contractual mutual fund 合约互惠基金 ,.}PZL
contractual right 合约权利 uV
6f~cQ
contractual savings fund 合约储蓄基金 cW GU?cv}
contributed surplus 实缴资本盈余 3iEcLhe"4
contribution 出资;供款;捐款;分担款项 BS|-E6E<
contribution account 供款帐户 dadMwe_l0
contribution to gross domestic product 在本地生产总值中所占比率 w pCS]2
contribution to investment 出资额 (x$k\H
contribution to pension fund 退休金供款 *BO4"3Z
contributor 供款人;出资人;捐助人 t583Q/1@
contributory 分担人 !6 $>|
contributory scheme 供款计划 nf
G:4k,
contrived cessation of business 有预谋的停业 9wb$_j]F`#
control 控制权;控制;管制 @g= A\2
control of a company 公司的控制权;公司控股权 ^3yjE/Wi"
control of business 业务的控制权 wA~Nfn
^
controlled company 受控制公司 *<