C: >mi%L3Pk
Bp>%'L
calendar year figure 历年数字 T6%*t#8r
call 催缴通知;认购期权 D=o9+5Slw
call deposit 通知存款;活期存款 C3hnX2";
call loan 短期同业拆借;通知贷款 ,]42v?
call margin 补仓;追加保证金 91}QuYv/_
call market 短期同业拆放市场 ! E#XmYhX=
call money 短期同业拆借;活期贷款 Vv0dBFe
call option 认购期权;看涨期权 _(TavL>l
=
call price 赎回价格;提前赎回价 2<
w/GX.
call warrant 认购认股权证;回购认股权证 TY5<hPU=
callable share 可收回股份;可兑付股份 2?nK71c"
called up share capital 已催缴股本 qun#z$
Canadian Dollar [CAD] 加拿大元 $xa#+
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 7V%}U5
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 3[pA:Z+xx
cancellation price 取消费 2BsMFMIw1
cap 上限 _<=U.T`
capital 资本;资金 b~y1'|}g
Capital Accord 《资本协定》 B/c_pRl;
capital account 资本帐;非经常帐 `GUj.+u
capital account commitment balance 资本帐承担额结余 G@BF<e{
Capital Adequacy Directive [CAD] 《资本充足指引》 Fpzps!(;=
capital adequacy ratio [CAR] 资本充足比率 [XhuJdr"u
capital allowance 资本免税额 :|EM1-lwf
capital alteration 资本变更 U[u9RB
capital and liabilities ratio 资本负债比率 e(O"V3wq*6
capital and liquidity requirement 资本与流动资金的规定 !!%vs
6
capital appreciation 资本增值 |j#x}8[(
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 w%GEOIj}
capital assets 资本资产 .3 m^yo
c/
capital at risk 风险资本 4%aODr8
capital base 资本基础;资金基础 ? D2:'gg
capital charges 资本支出;资本费用 2_
<
capital commitment 资本承担 90Jxn'>^
capital contribution certificate 出资证明书 `LEk/b1(P
capital convergence 划一资本充足比率 %o.{h
capital cost 资本成本;建设成本;建设费用 GL(R9Y
capital cover 资本保证 {~.h;'m
capital deficit 资本亏绌;资本赤字 i$?i1z*c}
capital divided into shares 资本分成股份 XTXRC$B
capital element 资本因素;资本部分 RYZh"1S;k
capital equipment 资本设备 pMHY2t
capital expenditure 资本开支;非经常开支 w*e O9k
capital expenses 资本费用 66,?f<b
capital financing 筹集资本;以非经常收入支付非经常开支的结算 s>9w+|6Ji
capital flow 资金流量 ]<WKi=
capital formation 资本形成;集资 XuVbi=pN.2
capital formation figure 资本组合数字 L*6Tz'Qp
capital fund 资本基金 W+ Z]
Y
capital gain 资本增益;资本增值 Z6
E-FuO
capital gains tax 资本增值税 Ha)eeE$
capital goods 资本财货;资本货物 bu1O<*
capital grant 非经常补助金;非经常拨款;建设补助金 UW8b(b[-6b
capital grant cycle 建设补助金周期 9mIq9rQ|*
capital injection 注入资本;注资 V)^nVD)e
capital input 投入资本 ;Bd0 =C
capital intensity 资本密集度 r%}wPN(?D
capital intensive 资本密集 sV@kQ:
capital investment 资本投资 q%]0%S?
Capital Investment Fund 资本投资基金 2v0lWO~c7z
capital loss 资本损失 \Se>u4~L
capital maintenance 资本保值;资本保留 _Y40a+hk]
capital market 资本市场;资金市场 '3 xvQFg
capital market instrument 资本市场票据 =1!wep"
capital money 资本款项 N5Eb.a9S
capital money subject to a trust 信托财产资本 9?:SxI;v
capital movement 资本流动 =P!SN]nFeP
capital nature 资本性质 wv|:-8V
capital outlay 资本支出 l'fUa
capital portion 资本部分 4(B{-cK
capital profit 资本利润 Z,.*!S=?h
capital project 基本工程项目;非经常开支项目 Vf`n>
capital receipt 资本收入 %u-l6<w#R
capital redemption 资本赎回 #*:y2W%H
capital redemption business 资本赎回业务 nzmv>s&UW
capital redemption contract 资本赎回合约 w&8gA[y*u
capital redemption reserve 资本赎回储备 {n2mh%I
capital reduction 资本减缩;减资 ~M6Q8Y9
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] ~Y<x-)R
股本削减计划〔香港联合交易所有限公司〕 $cHA_$ `
capital repayment 偿还资本 2_6x2Ia4
capital reserve 资本储备;后备资本 MM"{ehd{^a
capital revenue 资本收益;非经常收入 a.L ?J
capital spending 资本开支;资本支出;非经常开支 2VyLt=mdh
capital stock 股本 f*04=R?w7>
capital stock subscription 认缴股本;认购股本 UxzZr%>s
capital subsidy 建设津贴;基本建设津贴 oIdMDp^$
capital subvention 非经常资助金 1tHTjEG4^3
capital sum 资本额 8QV+DDZx
capital tax 资本税 RcitW;{|Kg
capital transfer tax 资本转移税 ;]3Tuq
capital turnover 资本周转率 KGS=(z
capital value 资本价值 /m%i"kki
capital works project 基本工程项目 kep.+t[
Capital Works Reserve Fund 基本工程储备基金 <\|f;7/
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 Z#IRNFj
capitalization 资本化;资本总额 ,~w)~fMb8
capitalization of interest 利息化作本金 x3xBl_t
capitalized interest 化作本金的利息 *q{/`Z{wy
capitalized loan 转作资本的贷款 9]r6V
capitalized value 资本还原值;资本化价值 ZMQSy7
capitation grant 按人计算的补助金 DJr{;t$7~
captive insurance business 专属自保保险业务 LGGC=;{}
car insurance 汽车保险 !U>711$
Caribbean Development Bank 加勒比开发银行 v?F~fRH
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] 6H\3
意大利嘉利堡银行 id8a#&t]
cartel 同业联盟;卡特尔 LSv0zAIe/
cartelized rates system 联营式利率制度 j
yR9a!
cash 现金;现款 Jb
Hn/$
cash accounting system 现金会计制度 NdZv*
cash acquisition 以现金投资所得的资产 "yxIaTZu
cash allowance 现金津贴 @jAuSBy
cash assets 现金资产 m{gx\a.5
cash at bank 银行现金;银行存款 % zHsh
cash balance 现金结余 @ {\q1J>
cash basis 现金收付制;收付实现制 1Rc'2Y
cash basis accounting 现金收付制会计;收付实现制会计 xw(KSPN
cash bonus 现金红利 SE&J)Sj]
cash book 现金出纳帐;现金簿 RNE})B
cash client 现金客户 kaQn'5
cash commission rebate 现金回佣 RR>Q$K
cash compensation 现金补偿 8*V^DM3n-
cash contribution 现金承担额;现金分担额 Jf{6'Ub
cash cost 直接费用;现金成本 }A;J-7g6
cash coupon 现金礼券 B@D3aOvO
cash credit 现金信贷 Xs$k6C3
cash deficit 现金赤字 \2~Cn c*O
cash deposit and withdrawal 现金收支 P#-Ye<V~J(
cash disbursement journal 现金支出日记簿 d#cw`h<c~
cash disbursement slip 现金支出传票;现金支出单 q|0Lu
cash flow 现金流量;银根 2uu"0Rm%
cash flow lending 流动现金放款;无抵押融资 %:yJ/&-Q,Z
cash flow statement 现金流量表;现金流动表 NitWIj[U;
cash flow surplus 现金流量盈余 :KGUO{_u
cash in hand 库存现金;手头现金 T|`nw_0
cash in till 备用现金 uA dgR
cash in transit 运送中现金;在运现金 fT9$0:eO
cash input 投入现金 422d4Zu
cash input figure 现金投入数字 /co^swz
cash limit 现金支出限额;现金限额 CKeT%3
cash margin 现金保证金 gF,9Kv~
cash market 现货市场;现金交易市场 Xn^gxOPM
cash offer 现金要约;现金补偿额 |fkz=*rn
cash payment 现金付款;现金支付 eS{lr4-]
cash position 现金头寸 . S4Xw2MS
cash price 现金价格 ohklLZoZ
cash receipts journal 现金收入日记簿 MX2Zm
cash receiving slip 现金收入传票;现金收入单 //S/pCqED
cash settlement 现金结算 NPF"_[RoeV
cash surplus 现金盈余
$x# 0m
cash with order 订货付现;凭票即付 *J,VvO9
cashier's order 银行本票 T+7-6y+ d
cashier's order outstanding 未承兑的银行本票 60(j[d-$p
cash-limited subhead 有现金支出限额的分目 -}Vnr\f
cash-sweep 现金彩票活动 *o <S{
casual client “散客”;“散户” bim}{wMb
CCASS Depository 中央结算系统证券存管处 97;`R[^J
CCIC Finance Limited 中芝兴业财务有限公司 b:VCr ^vp
cedant 分出者 KfD=3h=
ceding company 分出公司 xsn2Qn/P
ceding insurer 分出保险人 UPQ?vh2F2
ceiling 上限 wxU@M1w}
ceiling price 最高限价 },zP,y:cH
central bank 中央银行 31v0V:j
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 1\K%^<QY
central banking 中央银行业务 ] }XsP
central banking function 中央银行职能 y5gTd_-
Central Clearing and Custodian System 中央结算及托管系统 q9 !)YP+w
Central Clearing and Depository System 中央结算及存管系统 <=2\xJfxB
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 Hz39v44
central clearing house 中央结算所 AlF"1X02
central clearing system 中央结算制度;集体交收系统 =E?kxf[X
central custody system 中央托管系统 ~~,] b
central depository 中央存管处 (Ubz@s^
central depository system 中央证券存管制度 M,nX@8 _h
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 D>neY9
central rate 中央汇率;中心汇率 c&4EO|
Central Registration Hong Kong Limited 香港中央证券登记有限公司 C],"va
Central Tender Board 中央投标委员会 .)J7 \z8m
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 ;Qe-y|>
centralized budgetary and payments system 集中预算及支付制度 ;>YLL}]j
centred 12-month moving average 十二个月定位移动平均数 @$o.Z;83`r
certificate of approval 批准证明书 x UM,"+h
certificate of beneficial entitlement to property 资产权益证书 otTv,T182
certificate of compliance 合格证明书;合约完成证明书 ?Vg251-H
certificate of deposit [CD] 存款证 jNRR=0
certificate of exemption from estate duty 豁免遗产税证明书 &5k$v^W5
certificate of incorporation 公司注册证书;法团注册证书 HoE@t-S
certificate of incorporation of registered trustees 注册受托人法团证书 5eS0
B{,c
certificate of indebtedness [CI] 负债证明书 U4`6S43ki
certificate of insurance 保险证书 ;nS.t_UW.
certificate of interest 权益证明书;息票 gp@X(d
certificate of means 资产证明书 V?pqKQL0
certificate of participation 参与证明书 YQ/
certificate of payment of profits tax 缴付利得税证明书 R.nAD{>h*
certificate of preference 特惠税证 dQW=k^X 'U
certificate of rateable value 应课差饷租值证明书 C]/]ot0%t
certificate of registration 登记证书;注册证明书 vl1`s
^}R
certificate of satisfaction 清偿证明书 lRb|GS.h/
certificate of transfer 转让证明书 v0psth?qV
certificate to bearer 不记名证明书 $aIq>vJO9
certification 核证 W&MZ5t,k=
certification fee 核证费 BJA&{DMHm
certified cheque 经银行证明可兑现的支票 rLP:kP'b
certified public accountant [CPA] 执业会计师 WTWONO>
certified statement 经证明的报表 Ss>ez8q
cessation of business 停业 -lICoRO#
cession 分保 vlW521
C.F. Finance Company Limited 浙一财务有限公司 rf@Cz%xDD
chance 机会;中彩机会 C1/qiSHsh
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 w4I&SLm-b
change of domicile 迁册 bxU 2.YC
change to estimates 修订预算 e3T&KyPm?+
change to the approved estimates of expenditure 核准开支预算的变动 5D9n>K4|
charge 费用;押记;抵押 ?xkw~3Yfi
charge number 税单号码 `4GEq2%
charge on assets 资产的征税 ::goqajV
charge upon general revenue 从政府一般收入中拨款支付 lQ5d.}O&
chargeable 可予征收;应课税的 o;w5;TkY
chargeable agreement for sale 可予征收印花税的买卖协议 barY13)$U
chargeable income 应课税入息 U1oZ\Mh
chargeable normal trading receipt 应课税的一般营业收入 )I&,kH)+
chargeable profit 应课税利润 ,hO*W-a%1
chargeable to tax 应课税 ;iB9\p$K)
charged to... 记入……帐目 [2~^~K
chargee 承押记人 d `eX_] Z
charge-holder 受押人 UYLCzv~W
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 ,oin<K
charging order 押记令 ,Q%q!#@
chargor's right 押记人的权利 z?Hi
u6c-
charitable donation 慈善捐款 $G UCVxs
charitable trust 慈善信托 +)J;4B
charity property 慈善财产 D^m`&asC
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 .{\lbI
charter 章程;特许权 nr*nX
charter of incorporation 成立章程
ORCG(N
chartered accountant 特许会计师 3haR/YN
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 )~>
C1<
Chartered Institute of Public Finance and Accountancy [United Kingdom] )s-[d_g
特许公共财政及会计学会〔英国〕 ?**9hu\BG
charterer 承租人 ^Kbq.4
Chase Manhattan Asia Limited 美国大通亚洲有限公司 6VUkZKc
Chase Manhattan Bank 美国大通银行 W%&gvZre.
chattels 实产 NUN~T (
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 frh!dN
Che Hsing Finance Company Limited 浙兴财务有限公司 '?gF9:
check-and-balance system 制约平衡制度 Qq7%{`<}
Chekiang First Bank Limited 浙江第一银行 fpPB_P{Ua
cheque 支票 t ZL|;K
Chiao Yue Finance Company Limited 侨裕财务有限公司 #B$r|rqamq
Chiba Bank, Ltd. 千叶银行 s!g06F
Chicago Board of Options Exchange 芝加哥期权交易所 :abpht
Chicago Board of Trade 芝加哥交易所 >Tf <8r,
Chicago Mercantile Exchange 芝加哥商品交易所 Hoj'zY
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 yhPO$L
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 ByU&fx2Z
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 Kb$6a'u7
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 &mPR[{
child allowance 子女免税额 ;#/Uo8
China & South Sea Bank Limited 中南银行 L\cbY6b
China Affairs Committee [Hong Kong Futures Exchange Limited] !_P-?u
中国事务委员会〔香港期货交易所有限公司〕 \Bvy~UeE)>
China concept stock 中国概念股 /z)H7s+
China Construction Bank 中国建设银行 r9
5hW
China Development Division [Stock Exchange of Hong Kong Limited] .EfGL_
中国发展科〔香港联合交易所有限公司〕 /:=,mWoO
China Economic News 《中国经济新闻》 S%Bm4jY
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 &_1x-@oI2:
China State Bank Limited 国华商业银行 }VU7wMk
Chinatrust Commercial Bank, Limited 中国信托商业银行 Can:!48
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 NScUlR"nE
Chinese Bankers Club, Hong Kong 香港银行华员会 A[hvT\X
Chinese Banks' Association 香港华商银行公会 L> \/%x>Wx
Chinese Gold and Silver Exchange Society 金银业贸易场 kJ_XG;8
Chinese New Year bonus 年奖;年终花红 [G<SAWFg7
chit fund 银会 FgnS+c3W(
Chiyu Banking Corporation Limited 集友银行有限公司 F2^qf
Chiyu Finance Company Limited 集友财务有限公司 AMSn^75
Cho Hung Finance Limited 朝兴金融有限公司 uS|f|)U&
choses in action 无形动产;据法权产 T/Bx3VWL
chronological book 序时帐簿 1nZ7xCDK98
Chubu Securities Finance Company 中部证券金融公司 4qKMnYR
Chung Khiaw Bank Limited 崇侨银行 Ly~s84k_po
Chung Nan Finance Company Limited 中南财务有限公司 cT.8&EEW
Chuo Trust & Banking Co., Ltd. 中央信托银行 IxU#x*
Chuo Trust Asia Limited 中央信托亚洲有限公司 L?&Trq7i
Citibank, N.A. 万国宝通银行 @xkI?vK6
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司
m1#,B<6
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 u-k!h
Citicorp International Limited 万国宝通国际有限公司 Aq*,cOF+
civil debt 民事债项 .a_xQ]eQ
Civil Service Pension Reserve Fund 公务员退休金储备基金 IKFNu9*"h
claim 申索;索偿;债权 lxh}N,
claim equalization fund 申索平衡基金 _|C T|q
claim for refund of property tax 申请发还物业税 *7`amF-
claim of debt 债权申索 "t>WM
claim on bank 对银行的债权 +'`I]K>
claim to dividend 摊还债款申索 $=ua$R4Z+
claimant 申索人;索偿人 jQX9KwSP
claims statistics 申索统计数字 8eDKN9kq
class of insurance business 保险业务类别 d-ML[^G
class of property 财产类别 6xW17P
claw-back 递减率 KkPr08
clearance cost 清拆成本 +9NI=s6
clearing 结算;票据交换;清算 R-]i BL
clearing account 结算帐户 'iikcf*)C
clearing and settlement system 结算和交收系统 FNHJHuTe
clearing balance 结算差额 _OY<Hb3%M
clearing bank 结算银行 BnPL>11Y
clearing cheque 交换支票 T,uVt^.R+
clearing house 结算所;票据交换所 IuOQX}
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 FV>xAU$
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 IWNIk9T,u
clearing member 结算会员 V5up/ 6b,1
Clearing Members' Fund 结算会员基金 3BK_$Fy
clearing participant 结算参与者 g7`uWAxZa
clearing rebate 结算费用的回佣 lfe^_`ij(+
Clearing Rules [SEHK Options Clearing House Limited] e)Pm{:E
《结算规则》〔联交所期权结算所有限公司〕 fK1^fzV
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 J?[}h&otQ
Clerk to the Board of Review 税务上诉委员会书记 wrEYbb
client 客户;委托人;当事人 2`cVi"U
client agreement 客户协议 g6!#n
client confidentiality 客户保密的责任 rT!9{uK
client money 客户款项 an`
GY&
client statement 客户结单 K/D,sH!
clients fund 客户资金 q@%9Y3
close 结算;收市;收盘 D]zpG
close a position 平仓;轧平头寸 Jo9!:2?
close company 股份不公开的公司 ECf
$
close higher 收市时价位较高 eSA%:Is.
close lower 收市时价位较低 /GU%{nT
close mixed 收市时荣辱互见 H\RuYCn2G
close of exchange 交易所停市 F^}n7h=qk
close of financial year 财政年度终结 V~ [I /Vi
close out 平仓 1Jn:huV2
close out a long position 平长仓 Xb5$ijH
close out a short position 平空仓 ]M.)N.T
close steady 收市时价格稳定 ((E5w:=?
close the gap 弥补差距 }ej-Lu,b3
closed position 平仓 OJ4-p&1
closed-end investment corporation 股份固定的投资公司 5c+7c@.
close-out price 抛售价格 v}^
f8nVR
closing account 决算帐户 !Z`xwk"!
closing balance 期终结余;收市结余 `^1&Qz>
closing price 收市价;收盘价 Rss=ihlM
closing quotation 收市价;收市行情 !#Hca
closing rate 收市汇价;收盘汇率 oQ_n:<3X
closing transaction 平仓交易 *N?y <U
clothing levy 成衣税 WgC*bp{
club deposit 零存整付存款 CJ
9tO#R
Code of Aid 《资助则例》 $C ?G7Vs
Code of Banking Practice 《银行营运守则》 Q=cbHDB
Code of Best Practice [Stock Exchange of Hong Kong Limited] ,';+A{aV
《最佳应用守则》〔香港联合交易所有限公司〕 5jBBk*/\
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〕 C@q&0\HN
Code of Conduct for Persons Registered with the Securities and Futures Commission Gj(UA1~1
《证券及期货事务监察委员会注册人操守准则》 n:5*Tg9
code of practice 实务守则;经营守则;执业守则 yi9c+w)b
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 6P:H`
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 ;3k6_ub
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 C%+>uzVIw
Code on Pooled Retirement Funds 《集资退休基金守则》 `Ao;xOJ
Code on Share Repurchases [Share Repurchase Code] 8L}N,6gC4_
《公司购回本身股份守则》〔《股份购回守则》〕 Zjh9jvsW
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 ?FRQ!R
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 fl18x;^I
co-debtor 共同债务人 u#m(Py
co-financing scheme 共同融资计划 BlvNBB1^
cognizance 证明令 !WReThq
coin 硬币 h8uDs|O9n
coin replacement programme 硬币取缔计划 u:7=Yy
:
coin set 套装硬币 _ Oe|ZQ
coinage 硬币 gDJ@s
Coinage Security Fund 硬币发行基金 UZUG?UUM
cold call 主动与准客户接触 .1C|J
collapse in prices 价格下泻;价格下挫;价格暴跌 rO`nS<G
collateral 抵押品 sw@*N
collateral bond 担保债券 \ml6B6
collateral loan 抵押贷款 DLrG-C33
collateral security 附属抵押品 6lc/_&0
collection 征收;收取 &Jw4^ob
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 lt&30nf=
collection of betting duty 收取博彩税 I NE,/a=
Collection Office [Inland Revenue Department] 收税处〔税务局〕 ~IE5j,SC
collective consumption 集体消费 ,w/f:-y
Collector 收税主任 'd@Vusq}2
Collector of Rates 差饷征收官 umWZ]8
Collector of Stamp Revenue 印花税署署长 W<uL{k.Kpd
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 6}6ky9
combined surplus 合并盈余 ]m(5>h#
combined visible and invisible trade account 有形及无形贸易合并帐目 y[!4M+jj
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 4';]fmf@[i
commemoration coin 具纪念性的硬币 >MIp r
commencement of winding-up 清盘开始 'D4KaM.d
commerce and industry sub-index 工商分类指数 <#9zc'ED:
commercial activity 商业活动 /@bLc1"
commercial bank 商业银行 ~Zd n#z\
Commercial Bank Act of Norway 《挪威商业银行法》 r,4V SyZF\
Commercial Banks Law 《商业银行法》 9/k?Lv
commercial borrowing 商业借款 (d C<N3
Commercial Code of Japan 《日本商法》 &sx|sLw)
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 |k4ZTr]?
commercial invoice 商业发票 q61
rNOw_
commercial letter of credit 商业信用证 =w.#j-jR
commercial loan 商业贷款;商业放款 g loo].z
commercial paper 商业票据 Gr;~P*
commercial paper market 商业票据市场 (A*r&Ak[
commercial registry 商业登记处 V8xv@G{;
commercial return 商业回报 1% )M-io
commercial sale 商业销售 /z4xq'<
commercialization 商品化 xIo7f
commercially viable 具商业利益;有利可图 :;XHA8
Commerzbank AG 西德商业银行 ;v6e2NacM'
commission 佣金;委员会 Eu
)7@
Commission des Operations de Bourse of France 法国证券事务监察委员会 XjwTjgL<
commission house 佣金行;代办行 nWK"i\2#G
commission payable 须付的佣金 ?mt$c6-
commission rebate 佣金回扣 Ffm Q$>S
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 | ~G;M*q
Commissioner of Banking 银行监理专员〔银监专员〕 LE Y Y{G?
Commissioner of Estate Duty 遗产税署署长 j$]t`6gG
Commissioner of Inland Revenue 税务局局长 NCvwg
Commissioner of Insurance 保险业监理专员 Ac.z6]p
Commissioner of Rating and Valuation 差饷物业估价署署长 EVj48
commitment 承担;已承担的开支;承担额;承担项目 uBks#Y*3$
commitment fee 承诺费 ^tuJM:
Committee of the Hong Kong Association of Banks 香港银行公会委员会 ANCgch\
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 {Pg7IYjH
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 V]PTAhc
Committee on Payment System [Hong Kong Monetary Authority] $XI5fa4Tt
支付系统委员会〔香港金融管理局〕 _pNUI{De
Committee on Unit Trusts [Securities and Futures Commission] "7)F";_(^
单位信托委员会〔证券及期货事务监察委员会〕 ryx<^q
Commodities Dealers' Deposit Fund 商品交易商按金基金 @ec QVk
Commodities Trading Commission 商品交易事务监察委员会 r\[HR ^`
commodity 商品 =dX*:An
commodity classification 商品分类法 zoOm[X=?3
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 ?XGZp?6
commodity dealer 商品交易商 3MjMN %{P
commodity exchange 商品交易所 ;:9 x.IkxC
Commodity Exchange Compensation Fund 商品交易所赔偿基金 va;d[D,
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 `>8|
commodity flow method 商品流动法;商品流通法 n37( sKG
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 kozg8 `\]
commodity futures contract 商品期货合约 Ok6Y'P
commodity market 商品市场 M14_w,
commodity tax 商品税 &nn.h@zje
commodity trading adviser 商品交易顾问 %4L|#^7:
commodity trading adviser's representative 商品交易顾问代表 ^B& Z
commodity trading advisory contract 商品交易顾问合约 U)p2PTfB
commodity warrant 商品期权证 B>Nxc@=D
commodity-based investment 以商品为基础的投资 oT|E\wj
common fund 共同基金 z<<` 1wqg
common property 分权共有财产 3Uag[ms
common share 普通股 6XQ)Q)
common stock 普通股 66'TdF]"
Commonwealth Bank of Australia 澳洲联邦银行 h)wR[N]n
Commonwealth Development Corporation 英联邦发展公司 6w}:w?=6
Commonwealth Finance Ministers Conference 英联邦财长会议 MO#%w
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 o-O/M S
Commonwealth income tax 英联邦入息税 !gf&l ^)
Commonwealth Preference 英联邦特惠制 'KQuz)-
communal property 公有财产;公有产业 g\(7z
P
communication expenses 通讯费用 wKY6[ vvF
Community Preference 欧共体特惠制 hkU#
lt
commutation of pension 退休金的折算 Ky nZzR
commuted gratuity 折算酬金 (I[o;0w
commuted pension gratuity 经折算的退休酬金 t41cl
Companies Act [United Kingdom] 《公司法令》〔英国〕 _i8$!b2Mr
Companies Handbook 《上市公司手册》 =,@SZsM*B
companies inspector 公司检查员 jQ`"Op 3
Companies Liquidation Account 公司清盘帐户 %q*U[vv
Companies Ordinance: Information to be Included in a Rights Issue Prospectus nLtP^
1~9H
《公司条例:供股章程须载有的资料》 cR5<.$aY
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》 KH
KqE6
Companies Registration Officer 公司注册主任 &`TX4b^/!
Companies Registry 公司注册处 =_yOX=g|
Companies Registry Trading Fund 公司注册处营运基金 DR0W)K
^
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 <O>Q;}>gfc
Company Formation and Enforcement Division [Companies Registry] Zo0&<QWj
公司成立及条例执行部〔公司注册处〕 ,XA;S5FE
company in which the public are substantially interested 由公众拥有相当权益的公司 Pm?6]] 7
company limited by guarantee 担保有限公司 ,+X8?9v
company limited by shares 股份有限公司 s*l_O*$'
company register 公司登记册 |ntJ+
company registration fee 公司注册费 Pucf0 #
company with limited liability 有限法律责任的公司 *q0N$}k
company's memorandum 公司组织章程 _~cmR<
company's reserve 公司储备 OC>" +
comparative advantage 比较优势;比较利益 Jx>P%>+<j
compensation 补偿金;赔偿 <m(nZ'Zqz2
Compensation Committee [Stock Exchange of Hong Kong Limited] r\3In-(AT
赔偿委员会〔香港联合交易所有限公司〕 huTJ
a2
compensation from insurance 保险赔偿 <aHK{*'3
compensation fund 赔偿基金 2hu6
compensation fund levy 赔偿基金征费 y~luuV;uj
compensation rate 补偿率 &e rNVD5o
Compensation Review Committee 赔偿检讨委员会 g{J3Ba
compensation scheme 赔偿计划 9M7P]$^
compensation trade 补偿贸易 ev?>Nq+Z
compensation value 补偿值 '[-/Xa['
compensatory payment 补偿付款 ttw@nv%
@
competition and pricing strategy 竞争与定价策略 _?r+SRFn
competitive edge 竞争优势 2d>PN^x
competitive price 具竞争力的价格 2hpx%H
competitive tender 竞争性投标 u\E.H5u27
Compliance Committee [Stock Exchange of Hong Kong Limited] KcU,RTE
监察委员会〔香港联合交易所有限公司〕 cKfYkJ)A'
component of expenditure 开支组成部分 m|7g{vHVV
Composite Consumer Price Index 综合消费物价指数 NFSPw`f
composite index 综合指数 AjlG_F
composite rating 综合评级 h NoN=J
composite return form 综合报税表 ^Ue.9#9T&g
Composite Securities and Futures Bill 《证券及期货综合条例草案》 Ci*5E$+\
composite tax return 综合报税表 9/%|#b-z
composition 组合成分;债务重整协议 N4Lk3]
composition of earnings 收益组合成分 iK#{#ebAoW
compound increase 复合增加率;复合增长率 T5Fah#-4
compound interest 复利 ,H%\+yn{
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 eQLa .0
comprador note 买办票据 =_1" d$S&
comprador order 买办付款令票 53T2w,?
comprehensive income tax 综合所得税 2~@=ua[|=5
comptroller 审计主任 sS|zz,y
compulsory liquidation 强制清盘 4Ek<
5s[
compulsory winding-up 强制清盘 YW}/C wB
computation 计算;计算表 95<:-?4C;W
computational procedure 计算方法 RTU:J67E
computer audit programme 电脑审计程序;电脑核数程序 o+t?OG/0
concentrated position 集中持仓量 M)xK+f2_[
concentration risk 资金集中风险;集中融资风险 )b7mzDp(
concept stock 概念股 dG rA18
concession 特许权;宽减措施;优惠 ='JX_U`A^F
concession contract 特许经营权合约 *=
71/&B
concessionary rate 优惠率 MJC
Yi<D
concordat 协定;契约;国际监管条约 }"8_$VDcz
condition 条件 2
g8PU$T
conditional endorsement 附有条件的背书 oD 8-I^
conditional offer 有条件要约 5cADC`q
conditional sale agreement 有条件售卖协议 wTW"1M
conditions of tender 投标章程 "L)pH@)
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》 ES~]rPVS
conduct of business standard 业务操守准则 }n=NHHtJ
Confidentiality Understandings 保密谅解文件 bk?\=4B:E
confirmation letter 确认书 VO`A
confirmation of mail transfer 信汇证明书 ) )F.|w
Confirmation of Payment 已缴税证明书 O>Sbb2q?"
confirmed letter of credit 保兑信用证 QCo^#-
confirming bank 保兑银行 gvJJ.IX]+
confiscation order 没收令 gMvvDP!Wp
connected transaction 关连交易 pE<' '`
consensus capitalism 共识资本主义 F,zJdJ
conservative investor 保守投资者 |<V{$),k
consideration 代价;对价;约因 9mnON~j5
consideration issue [listing method] 代价发行〔上市方式〕 |l|]Tw
consideration other than cash 现金以外的代价 xH0/R LK3J
consignee 收货人;代售人 xki"'
consignment 托运;寄售 FX^E |
consignor 付货人;托运人;寄售人 xr/k.Fz
consolidated account 综合帐目 G#V22Wca8
consolidated account expenditure 综合帐目开支 e>^R 8qM?
consolidated balance sheet 综合资产负债表 P2p^jm
consolidated cash deficit 综合现金赤字 }:mI6zsNj
consolidated cash surplus 综合现金盈余 %FU[j^
consolidated enterprises sectorial index 综合企业分类指数 $!f$R`R^Q\
consolidated net earnings 综合净收益;综合净盈利 h$&XQq0T
consolidated net profit 综合净利润;综合纯利 }rE|\p>
consolidated policy 综合保单 GEA;9TU|V
consolidated price 综合价格 M($},xAvDU
consolidated profit and loss account 综合损益帐;综合损益表 >
95Cs`>d
consolidated public sector expenditure 公营部门综合开支 i/~J0qQ
consolidated revenue account 综合收入帐 P Cf|^X#B
consolidated shareholders' fund 综合股东资金 wl%1B64
consolidation of shares 股份合并 LJy'wl
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 #dft-23
consortium company 财团公司 JK(&E{80
consortium loan 银团贷款 $VA4% 9
constant dollar figure 固定币值 6S<$7=$=
constant market price 固定市价 ~c^-DAgB
constant price 固定价格 %awS*
constant price series 固定物价计算数列 "v1(f| a
constant rate 固定比率 ]G B},
constituent stock 成分股 yjq
)}y,tF
constitution 章程;组织章程 D'h2 DP!
construction output 建造产出量 6{
Nbe=
constructive trust 法律构定信托 [1C#[Vla
consultant accountant 顾问会计师 f#~Re:7.c
consultant's fee 顾问费 ge[i&,.&z
Consultation Paper on Proposed Regulation on Share Margin Financing 7N"Bbl
《监管股票按贷财务的建议谘询文件》 ["}A#cO652
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability Cf7\>U->
《有关联交所检讨董事资格的程序的谘询文件》 x\rZoF.NQ
consumer behaviour 消费者行为 [f0HUbPX
Consumer Council 消费者委员会 ~^S-
consumer credit financing operation 消费者信贷业务 |DW'RopM
consumer demand 消费者需求 ]S L&x:/-
consumer durables 耐用消费品 deoM~r9s
consumer expenditure 消费开支 1Q5<6*QL"
consumer goods 消费品 ([Aq
consumer market 消费市场 ry
?2 o!
consumer price 消费物价 @:&+wq_>A^
Consumer Price Index [CPI] 消费物价指数 O[y`'z;C
Consumer Price Index (A) 甲类消费物价指数 ?/(K7>`
Consumer Price Index (B) 乙类消费物价指数 b-?o?}*
Consumer Price Index Classification System 消费物价指数分类法 Z?.*.<"Sj
Consumer Price Index Report 《消费物价指数月报》 ]3xa{h~4
Consumer Price Index series 消费物价指数系列 WDdi}i>2
consumer price inflation 消费物价上涨 d_uy;-3
Consumer Representative Action Fund 消费者集体诉讼基金 aA`q!s.%A
consumer sentiment 消费意欲 L{f>;[FR
consumer spending 消费开支;消费支出 #P#R~b]
consumption expenditure 消费开支 [bG>qe1}&
consumption pattern 消费模式 $O'2oeM
consumption product 消费产品 *fSM' q;
consumption tax 消费税 %j">&U.[
contango 交易延期费;延期交割费;期货溢价 p2vBj. *J
contingencies warrant 紧急拨款令;应急支款授权书 jtv Q<4
contingency 应急费用;意外开支准备金 ogqV]36Idh
contingency allowance 应急准备金 wsrx|n[]
contingency sum 应急费用;意外开支准备金 V|\A?
contingent assets 或有资产 dV{Hn {(
contingent debt 或有债权;待确定债务 DA$Q-
contingent interest 待确定的权益 ^Nw]'e3
contingent liabilities 或有负债 Jche79B
contingent profit 或有利润 o%%x'uC
contingent right 或有的权利 i4n
b#
continue to hold a deposit 继续持有存款 Oq,.Kz
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 s jI[Vq
continuing rent 连续租金 /K) b0QX
continuing trustee 留任受托人 yZp:hs#
continuous licensing system 长期持牌制度 VaSNFl1_M
Continuous Net Settlement System [CNS System] 持续净额交收系统 wLSZL
contra account 对销帐户 Qz+d[%Q}x
contra flow 资金回流 jF{gDK
contra item 对销项目 &&1Y"dFs
contra transfer 对销转拨 $|(|Qzi%
contract 合约 df6Ν4L
contract for difference 差价合约 xzl4v=7
contract for service 服务合约 I~LQ1_
contract for settlement 平仓合约 F/*fQAa"
contract note 成交单据 }Tr83B|
contract of copartnery 合伙合约 .k`*$1?73x
contract of indemnity 弥偿合约 s2?,' es
contract of insurance 保险合约 `B\KS*Gya#
contract of reinsurance 再保险合约 : .o=F`W
contract price 合约价格 =jIT"rk
contracting party 订约人;立约人;缔约国 V`,[=u?c
contractual agreement 合约协议 n>:c}QAJH
contractual commitment 合约承担 R}w wC[{
contractual joint venture 合约式联营企业 d Zz^9:C+
contractual mutual fund 合约互惠基金 9/daRq$
contractual right 合约权利 qM>OE8c#/
contractual savings fund 合约储蓄基金 {O kik}Oh
contributed surplus 实缴资本盈余 :Q
?J}N
contribution 出资;供款;捐款;分担款项 5**5b9bj-9
contribution account 供款帐户 on;sq8;
contribution to gross domestic product 在本地生产总值中所占比率 fsJTwSI["
contribution to investment 出资额 'Z2N{65
contribution to pension fund 退休金供款 [gkRXP[DGs
contributor 供款人;出资人;捐助人 ru/zLj:
contributory 分担人 I^O:5x>[l
contributory scheme 供款计划 "1!.^<V*
contrived cessation of business 有预谋的停业 Da8$Is;n
control 控制权;控制;管制 K-5"#
control of a company 公司的控制权;公司控股权 9`CiE
control of business 业务的控制权 $qtU
controlled company 受控制公司 /-{O\7-D
controller 控制人;控权人;会计长 O\?5#.
controller of an authorized institution 认可机构控权人 vQYfoam;
controlling company 控股公司 _`@Xy!Ye
controlling interest 控制权益;控股权益 +z(,A
controlling officer 管制人员 m0A@jWgd
controlling officer's report 管制人员报告 k;fnC+Y$s
controlling shareholder 控股股东;持有控股权的股东 YY:iPaGO
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》 wAYzR$i
conventional lending 传统放款;常规放款 ]u4>;sa
conversion 兑换;换算;转换〔证券〕 j+13H+dN
conversion factor 换算因数 c+b:K
conversion of stock 公债的转换 DA MpR3
conversion rate 兑换率;换算率;转换价格〔证券〕 B`Or#G3ph
convertibility 可兑性;兑换性;自由兑换 1s}``1>
convertibility undertaking 兑换保证 =!S@tuY
convertible 可兑换;可换股 ADyNNMcx
convertible currency 可兑换货币 Tt <-<oyU.
convertible debenture 可转换债权证 L\:YbS~]
convertible loan stock 可转换股的债权股额 ^mgI%_?1
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 R!/,E
conveyance 转易;转易契;财产转让证书 4-M6C 5#.
conveyance of property 财产转让 W}R=
conveyance on sale 售卖转易契 +wz`_i)!
conveyancing fee 业权转易费 [Yx-l;78
conveyancing scale charges 物业转易收费标准 -wtTq
ph'
cooling-off period 冷静期 p*AP 'cR
co-owner 共同拥有人;分权共有人 7o965h
co-partner 共同合伙人 s;_#7x#
co-partnership 共同合伙 G{:af:5Fo
Copenhagen Stock Exchange 哥本哈根证券交易所 UOLTCp?M;J
core capital 核心资本 S0.- >"L
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons t)oES>W1
《适用于注册人的衍生工具场外交易活动的核心运作和财务风险管理机制》 (ciGLfNG
Core Principles for Effective Banking Supervision [Basle Committee] K^,&ub.L)
《有效监管银行业的主要原则》〔巴塞尔委员会〕 n^JUZ8
cornering “夹仓”;轧空;囤积居奇 lNh=>DPu
corporate borrower 借款公司;借款机构 U=c5zrs
corporate business 公司企业;公司业务 c;b[u:>~-
Corporate Communications Department [Stock Exchange of Hong Kong Limited] xyS2_Q
企业传讯部〔香港联合交易所有限公司〕 ,WO%L~db
corporate customer 公司客户 []=FZ`4
corporate dealer 公司交易商 >uyeI&z
Corporate Finance Division [Securities and Futures Commission] r?"}@MRW
企业融资部〔证券及期货事务监察委员会〕 1&8j3"
Corporate Finance (D.T.C.) Limited 协联财务有限公司 l${Hgn+
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 h=v[i!U-eY
corporate governance 公司管治 [NCXn>Z
corporate income tax 公司所得税 %;=IMMK
corporate investment adviser 公司投资顾问 Imh2~rw;
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 }"&n[/8~
corporate plan 公司计划 f*|8n$%
corporate practice 执业法团 ubzb
corporate profits tax 公司利得税 {hvQ<7b
corporate savings 公司储蓄 fz<|+(_>J
corporate service tax 公司服务税 EBj,pk5M
corporate signature 法团的签名 d739UhKC
corporation 法团;公司 rSF;Lp)}
corporation bond 公司债券 %67G]?EXB
corporation stock 公司股证;地方债券〔英国〕 r{R[[]p
corporation tax 公司税 w!B,kqTG
correction phase of stock market 股市调整期 )T.pjl
Correctional Services Industries Suspense Account 惩教工业暂记帐 VeNNsg>&
corrective affidavit 修正遗产申报誓章 fXF=F,!t
correspondent bank 代理银行 B
c,"12
Cosmos Finance Limited 宇宙财务有限公司 fw1;i
cost 成本;费用;价格 v|4STR
cost centre 成本中心 nxn[ ~~
cost competitiveness 成本竞争力 i_[
HcgT-
cost control 成本控制;成本管理 Q8;x9o@p
cost convention 原值成本法;成本惯例
F1?CqN M
cost effectiveness 成本效益;经济效益 Ks49$w<
cost efficiency 成本效率 d$"G1u~%
cost element 成本要素 .KiPNTh'
cost flow 成本流转 B%%.@[o,
cost input 投入资金 <?>I\
cost management information system 成本管理资料系统 ny!lja5[
cost of an asset 资产成本 SQdzEF
cost of borrowing 借贷成本 O:`GL1{ve?
cost of capital 资本成本;资金成本 RQj`9F
cost of installation 安装费 xVsa,EX b
cost of issue 招股费用;发行股份费用 LT,iS)dY+
cost of living 生活费用 a gmeiJT
cost of transmitting 传送费用 J+/}K>2#
cost overrun 成本超支 v5&xY2RI7
cost price 成本价格 lgCHGv2@
cost price structure 成本价格结构 D+ah ok
cost to the revenue 政府收入的损失;政府减少的收入 Hl^aUp.c
cost-benefit analysis 成本效益分析 P|unUW(P
cost-benefit study 成本效益研究 "xe7Dl
cost-book company 以成本帐原则组成的公司 4cXAT9
cost-effectiveness analysis 成本效益分析 b[J-ja.
costing 成本计算;成本计算法 Eonq'Re$
costing and pricing policy 成本及定价政策 %K&+~CJE
costing exercise 成本计算工作 %mK3N2N$
costing review 成本检讨 8~&F/C*
cost-of-living allowance 生活津贴 6pM"h5hA
cost-of-living index 生活指数;生活费用指数 W\I$`gyC/
cost-plus pricing 成本加成定价法 4)z3X\u|Z2
cost-push inflation 成本推动的通货膨胀 T8,k77
cost-recovery basis 收回成本的原则 ALE808;|
cost-related charges 依成本而定的收费 D:YN_J"kV
cost-related fee 依成本而定的收费 oJlN.Q#u&
co-surety 共同担保人 a-T*'F
co-trustee 共同受托人 O tXw/
cotton futures 期棉 [ E$$nNs
Council of SEHK 联交所理事会 G]L0eV
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 ) >>u|#@z
counterclaim 反申索 92P,:2`a
counterfoil 联页〔收据〕;存根〔支票〕;票根 3n.+_ jQ>s
counter-guarantee 反担保 th.M.jas
counter-inflationary policy 反通货膨胀政策 k1^V?O
countersignature 副署签名;连署签名 S`pF7[%rp
country debt provisioning 债务国坏帐准备 !6XvvTs/<
country of beneficial ownership 实益拥有国 t Y:G54d=_
coupon 息票;赠券 hrJ$%U
coupon rate 息票利率 +L`V[;
cover 保证金;承保范围;补仓 B8bvp:Ho|
cover note 临时保单 Du)B9s
cover short position 补仓;填平空仓 T$gkq>!j<E
coverage 保额;承保范围 KW&nDu