C: ?'9IgT[*
y{>f^S<
calendar year figure 历年数字 (Y@T5-!D
call 催缴通知;认购期权 '.(Gg%*\.
call deposit 通知存款;活期存款 m(6d3P
call loan 短期同业拆借;通知贷款 *_o(~5w-K
call margin 补仓;追加保证金 '=n?^EPE3
call market 短期同业拆放市场 U5OX.0
call money 短期同业拆借;活期贷款 N}K
[Q=
call option 认购期权;看涨期权 r(46jV.sD:
call price 赎回价格;提前赎回价 P<<+;']
call warrant 认购认股权证;回购认股权证 ;*M@LP{*L
callable share 可收回股份;可兑付股份 yXJ25Axb
called up share capital 已催缴股本 Aj4 a-vd.
Canadian Dollar [CAD] 加拿大元 h@!p:]
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 . : Wf>:
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 KBmO i
cancellation price 取消费 Wye* ~t
cap 上限 o8 JOpD
capital 资本;资金 3I_^F&T
Capital Accord 《资本协定》 bOFzq>k_
capital account 资本帐;非经常帐 ` 3qf}=Z`
capital account commitment balance 资本帐承担额结余 ^{4BcM7eH
Capital Adequacy Directive [CAD] 《资本充足指引》 $Es\ld
capital adequacy ratio [CAR] 资本充足比率 m9DFnk<D
capital allowance 资本免税额 Zj2 si
capital alteration 资本变更 %o0b~R
capital and liabilities ratio 资本负债比率 `$B?TNuch7
capital and liquidity requirement 资本与流动资金的规定 c\{N:S>
capital appreciation 资本增值 f^uiZb
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〕 E EDFyZ
capital assets 资本资产 N3n]
capital at risk 风险资本 AG@gOm
capital base 资本基础;资金基础 i6'=]f'{
capital charges 资本支出;资本费用 nF <K84
capital commitment 资本承担 [a2]_]E%
capital contribution certificate 出资证明书 QnWE;zN[7A
capital convergence 划一资本充足比率 ^l!SIu
capital cost 资本成本;建设成本;建设费用 /?'~`4!(
capital cover 资本保证 e= IdqkJ%
capital deficit 资本亏绌;资本赤字 "?NDN4l*
capital divided into shares 资本分成股份 8tx*z"2S
capital element 资本因素;资本部分 _O`p (6
capital equipment 资本设备 A@}5'LzL
capital expenditure 资本开支;非经常开支 0)ohab
capital expenses 资本费用 # )y`Zz{h
capital financing 筹集资本;以非经常收入支付非经常开支的结算 wk|+[Rl;L
capital flow 资金流量 1K#>^!?M
capital formation 资本形成;集资 Lv%3 jj
capital formation figure 资本组合数字 3 7BSJ
capital fund 资本基金 "cKD#
capital gain 资本增益;资本增值 [ohLG_9
capital gains tax 资本增值税 ,hn#DJ)
capital goods 资本财货;资本货物 {r_HcI(h
capital grant 非经常补助金;非经常拨款;建设补助金 Nk7y2[
capital grant cycle 建设补助金周期 0=$/
capital injection 注入资本;注资 )p\`H;7*V4
capital input 投入资本 w2
Y%yjCV
capital intensity 资本密集度 d&+]@ Ii
capital intensive 资本密集 @+b$43^
capital investment 资本投资 4 /_jrZO
Capital Investment Fund 资本投资基金 !mlfG"FE
capital loss 资本损失 LCorT-
capital maintenance 资本保值;资本保留 TKB8%/_p
capital market 资本市场;资金市场 A9xeOy8e
capital market instrument 资本市场票据 }~
D
WB"
capital money 资本款项 $${I[2R)
capital money subject to a trust 信托财产资本 {=GmXd%D
capital movement 资本流动 pP| @Z{7d`
capital nature 资本性质 "\o#YC
capital outlay 资本支出 W.j^L;
capital portion 资本部分 ]?y~;-^
capital profit 资本利润 <=.6Z*x+
capital project 基本工程项目;非经常开支项目 [G}dPXD
capital receipt 资本收入 ;M~,S^U
capital redemption 资本赎回 p1UloG\
capital redemption business 资本赎回业务 `etw[#~N
capital redemption contract 资本赎回合约 Y$JVxly
capital redemption reserve 资本赎回储备 &|Gg46P7
capital reduction 资本减缩;减资 oMbd1uus
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] VIAq$iu7
股本削减计划〔香港联合交易所有限公司〕 eK7A8\;e
capital repayment 偿还资本 c(Dp`f,
capital reserve 资本储备;后备资本 :
@|Rj_S;
capital revenue 资本收益;非经常收入 U"GxXrl
capital spending 资本开支;资本支出;非经常开支 !aT:0m$:9c
capital stock 股本 $Tbsre\MJ
capital stock subscription 认缴股本;认购股本 IWo'{pk
capital subsidy 建设津贴;基本建设津贴 3 yx[*'e$
capital subvention 非经常资助金 p"0#G&-
capital sum 资本额 !ZTghX}D
capital tax 资本税 );!ND%
capital transfer tax 资本转移税 !<];N0nt#
capital turnover 资本周转率 /9_%NR[
capital value 资本价值 c6:uM1V{
capital works project 基本工程项目 D\Ez~.H
Capital Works Reserve Fund 基本工程储备基金 =;Q/bD->
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 "l&SRX?g
capitalization 资本化;资本总额 l= {Y[T&
capitalization of interest 利息化作本金 m1W) PUy
capitalized interest 化作本金的利息 &2W"4SE]6
capitalized loan 转作资本的贷款 F(VVb(\jd
capitalized value 资本还原值;资本化价值 `4K|L6
capitation grant 按人计算的补助金 gKb,Vrt
captive insurance business 专属自保保险业务 ]gBnzh.
car insurance 汽车保险 w+6P x#
Caribbean Development Bank 加勒比开发银行 !=YE hQ-
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] a_Xwi:e<
意大利嘉利堡银行 p$,G`'l
cartel 同业联盟;卡特尔 iZNS? ^U
cartelized rates system 联营式利率制度 ho=!Yy
cash 现金;现款 sywuS
cash accounting system 现金会计制度 icb)JZ1K
cash acquisition 以现金投资所得的资产 =dQ[I6
cash allowance 现金津贴 KJ+6Y9b1
cash assets 现金资产 O|t>.<T?
cash at bank 银行现金;银行存款 %Yu~56c-
cash balance 现金结余 X$@`4
cash basis 现金收付制;收付实现制 Phi5;U!
cash basis accounting 现金收付制会计;收付实现制会计 M-t9M~
cash bonus 现金红利 g|Lbe4?
cash book 现金出纳帐;现金簿 VJ\qp%
cash client 现金客户 ?kR1T0lKkE
cash commission rebate 现金回佣 2OoANiX
cash compensation 现金补偿 o9}\vN0F
cash contribution 现金承担额;现金分担额 mo^E8t.
cash cost 直接费用;现金成本 U5C]zswL
cash coupon 现金礼券 YC1Bgz
cash credit 现金信贷 dU3A:uS^
cash deficit 现金赤字 "73*0'm
cash deposit and withdrawal 现金收支 _&]7
cash disbursement journal 现金支出日记簿 ;i[JCNiS\
cash disbursement slip 现金支出传票;现金支出单 %%K3J<5
cash flow 现金流量;银根 (9`dLw5
cash flow lending 流动现金放款;无抵押融资 ;j9%D`u<
cash flow statement 现金流量表;现金流动表 (m'-1wX.
cash flow surplus 现金流量盈余 ^mLX}E]
cash in hand 库存现金;手头现金 wn@~80)$
cash in till 备用现金 ou-#+Sdd
cash in transit 运送中现金;在运现金 ?wHhBh-Q
cash input 投入现金 2Vti|@JYp
cash input figure 现金投入数字 E#_/#J]UQn
cash limit 现金支出限额;现金限额 ~R[ k^i.Y
cash margin 现金保证金 a]*{!V{$i
cash market 现货市场;现金交易市场 sl-wNIQ
cash offer 现金要约;现金补偿额 /wEl\Kx
cash payment 现金付款;现金支付 '!A}.wF0
cash position 现金头寸 ;SE*En
cash price 现金价格 !:xycLdfUp
cash receipts journal 现金收入日记簿 s=:)!M.i
cash receiving slip 现金收入传票;现金收入单 CJk"yW[,|
cash settlement 现金结算 bVz<8b6h'-
cash surplus 现金盈余 Sj I,v+
cash with order 订货付现;凭票即付 uD(C jHM>
cashier's order 银行本票 p0W<K
cashier's order outstanding 未承兑的银行本票 VHPqEaR
cash-limited subhead 有现金支出限额的分目 &jY|
:Fe
cash-sweep 现金彩票活动 j_5&w Znq
casual client “散客”;“散户” kcUn GiP
CCASS Depository 中央结算系统证券存管处 Pm6U:RL
CCIC Finance Limited 中芝兴业财务有限公司 Aa_@&e
cedant 分出者 :rM2G@{
ceding company 分出公司 8?8V;
ceding insurer 分出保险人 &Z>??|f
ceiling 上限 wlP3 XF?
ceiling price 最高限价 x"sbm
central bank 中央银行 f/c&Ya(D~
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 8x-19#
central banking 中央银行业务 3Qd/X&P
central banking function 中央银行职能 ujnT B*Cqc
Central Clearing and Custodian System 中央结算及托管系统 e|:\Ps `8
Central Clearing and Depository System 中央结算及存管系统 4
. c1
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 D}
B?~Lls
central clearing house 中央结算所 #/ePpSyD
central clearing system 中央结算制度;集体交收系统 7k,BE2]"
central custody system 中央托管系统 eH7x>[lH.
central depository 中央存管处 x-c5iahp'
central depository system 中央证券存管制度 L754odc
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 . q
-:3b
central rate 中央汇率;中心汇率 QxG^oxU}
Central Registration Hong Kong Limited 香港中央证券登记有限公司 q#AIN`H
Central Tender Board 中央投标委员会 y;CX)!8
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 OqS!y(
(
centralized budgetary and payments system 集中预算及支付制度 5.ab/uk;M
centred 12-month moving average 十二个月定位移动平均数 E9mu:T
certificate of approval 批准证明书 C{$iuus0
certificate of beneficial entitlement to property 资产权益证书 5?HwM[`
certificate of compliance 合格证明书;合约完成证明书 5qH*"i+|s
certificate of deposit [CD] 存款证 5,p;b
certificate of exemption from estate duty 豁免遗产税证明书 OQfFS+6
certificate of incorporation 公司注册证书;法团注册证书 L3HC-
certificate of incorporation of registered trustees 注册受托人法团证书 ;G}
certificate of indebtedness [CI] 负债证明书 O$r/{{I.
certificate of insurance 保险证书 YFS6YA
certificate of interest 权益证明书;息票 T0dD:s N
certificate of means 资产证明书 "~r)_Ko
certificate of participation 参与证明书 q/zU'7%@
certificate of payment of profits tax 缴付利得税证明书 mST8+R@S
certificate of preference 特惠税证 ?R)dxuj
certificate of rateable value 应课差饷租值证明书 ?e6>dNw
certificate of registration 登记证书;注册证明书 \~A qA!)6
certificate of satisfaction 清偿证明书 VQqBo~
certificate of transfer 转让证明书 >w<w*pC
certificate to bearer 不记名证明书 UJh;Hp:
certification 核证 3s?u05_
certification fee 核证费 ws9IO ?|&G
certified cheque 经银行证明可兑现的支票 2<B'PR-??y
certified public accountant [CPA] 执业会计师 @kh<b<a4
certified statement 经证明的报表 FfM^2`xP
cessation of business 停业 DFWO5Y_
cession 分保 WN=0s
C.F. Finance Company Limited 浙一财务有限公司 -->0e{y
chance 机会;中彩机会 9o5D3
d
K
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 h-1?c\Qq:
change of domicile 迁册 tXtNK2-1
change to estimates 修订预算 \\\8{jq
change to the approved estimates of expenditure 核准开支预算的变动 1Zn8CmE V
charge 费用;押记;抵押 $O*@Jg=
charge number 税单号码 pml33^*<U
charge on assets 资产的征税 2H4vK]]Nl
charge upon general revenue 从政府一般收入中拨款支付 (&eF E ;c
chargeable 可予征收;应课税的 KWY_eY_|
chargeable agreement for sale 可予征收印花税的买卖协议 G*+^b'7
chargeable income 应课税入息
iiQn/%
chargeable normal trading receipt 应课税的一般营业收入 24#qg'
chargeable profit 应课税利润 T8A(W
chargeable to tax 应课税 b v_UroTr
charged to... 记入……帐目 I)'bf/6?
chargee 承押记人 SdYf^@%}F
charge-holder 受押人 ErNYiYLi]
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 cw!,.o%cD
charging order 押记令 $!>.h*np
chargor's right 押记人的权利 !-7n69:G
charitable donation 慈善捐款 c$V5E t
charitable trust 慈善信托 RX>P-vp
charity property 慈善财产 ;B=aK"\
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 jj[6 oNKE1
charter 章程;特许权 fYUV[Gm
charter of incorporation 成立章程 '?9zL*
chartered accountant 特许会计师 h[]9F.[
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 6"Fn$ :l?
Chartered Institute of Public Finance and Accountancy [United Kingdom] :/|"db&`
特许公共财政及会计学会〔英国〕 RA[j=RxK
charterer 承租人 4`#Q
Chase Manhattan Asia Limited 美国大通亚洲有限公司 uem-fTG
Chase Manhattan Bank 美国大通银行 ).5X
chattels 实产 7tcadXk0
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 -Ty~lZ)TDT
Che Hsing Finance Company Limited 浙兴财务有限公司 !}TsFa
check-and-balance system 制约平衡制度 {3`385
Chekiang First Bank Limited 浙江第一银行 4=tR_s
cheque 支票 +>q#eUS)
Chiao Yue Finance Company Limited 侨裕财务有限公司 :_R:>n9 p
Chiba Bank, Ltd. 千叶银行 Os"('@jd>
Chicago Board of Options Exchange 芝加哥期权交易所 2DCQ5XewYe
Chicago Board of Trade 芝加哥交易所 Y}c/wF7o
Chicago Mercantile Exchange 芝加哥商品交易所 hU#e\L 7
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 h`|04Q
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 *z0d~j*W;
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 Lg7A[\c
~
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 EhHxB
fAQ
child allowance 子女免税额 m]2xOR_
China & South Sea Bank Limited 中南银行 {=[>N>"
China Affairs Committee [Hong Kong Futures Exchange Limited] 3^y(@XFt
中国事务委员会〔香港期货交易所有限公司〕 z lr!
China concept stock 中国概念股 )JS6W
China Construction Bank 中国建设银行 sFFQ]ST2p
China Development Division [Stock Exchange of Hong Kong Limited] Q|AZv>'!
中国发展科〔香港联合交易所有限公司〕 GF ux?8A:%
China Economic News 《中国经济新闻》 yc](
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 Q6Gw!!Z5EA
China State Bank Limited 国华商业银行 5Ml=<^
Chinatrust Commercial Bank, Limited 中国信托商业银行 -x//@8"
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 W*C~Xba<
Chinese Bankers Club, Hong Kong 香港银行华员会 QadguV6|
Chinese Banks' Association 香港华商银行公会 |ri)-Bk
,
Chinese Gold and Silver Exchange Society 金银业贸易场 9wWBE<}>u
Chinese New Year bonus 年奖;年终花红 $"kPzo~B_
chit fund 银会 lME>U_E
Chiyu Banking Corporation Limited 集友银行有限公司 E^i]eK*"
Chiyu Finance Company Limited 集友财务有限公司 &$
h~Q
Cho Hung Finance Limited 朝兴金融有限公司 x z_sejKB
choses in action 无形动产;据法权产 hN-@_XSw<I
chronological book 序时帐簿 Py)ZHML
Chubu Securities Finance Company 中部证券金融公司 Uq
.6h
Chung Khiaw Bank Limited 崇侨银行 glMHT,
Chung Nan Finance Company Limited 中南财务有限公司 Ha@;Sz<R
Chuo Trust & Banking Co., Ltd. 中央信托银行 5BhR4+1J
Chuo Trust Asia Limited 中央信托亚洲有限公司 P"w\hF
Citibank, N.A. 万国宝通银行 |H5.2P&9-5
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 I/f\m}}ba
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 So aqmY;+
Citicorp International Limited 万国宝通国际有限公司 Op'a=4x]
civil debt 民事债项 CFaY= Cy
Civil Service Pension Reserve Fund 公务员退休金储备基金 OBWWcL-
claim 申索;索偿;债权 9-ozrw8t
claim equalization fund 申索平衡基金 /5ZX6YkeH
claim for refund of property tax 申请发还物业税 TLdlPBnr8
claim of debt 债权申索 Wgwd?@uK
claim on bank 对银行的债权 Cu[-<>my
claim to dividend 摊还债款申索 Jxe+LG
claimant 申索人;索偿人 M5^Y
W#e
claims statistics 申索统计数字 @?3f`l
9
class of insurance business 保险业务类别 \fA{ sehdL
class of property 财产类别 5f-b>=02
claw-back 递减率 3'4+3Xo
clearance cost 清拆成本 @tH9$J*Y<
clearing 结算;票据交换;清算 gF)9a_R%p
clearing account 结算帐户 Qz~uD'Rs/
clearing and settlement system 结算和交收系统 ffrIi',@
clearing balance 结算差额 {OU|'
clearing bank 结算银行 {a7~P0$
clearing cheque 交换支票 5'lPXKn+L
clearing house 结算所;票据交换所 8%[pno
|0I
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 ~e{ @ 5.g
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 L:G#>
clearing member 结算会员 ,;)ZF
Clearing Members' Fund 结算会员基金 9njl,Q:
clearing participant 结算参与者 AcH-TIgM/
clearing rebate 结算费用的回佣 ux; ?WPyr
Clearing Rules [SEHK Options Clearing House Limited] [^5\Ww
《结算规则》〔联交所期权结算所有限公司〕 (
ayAP
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 y?$DDD
Clerk to the Board of Review 税务上诉委员会书记 fO*jCl
client 客户;委托人;当事人 jj5S+ >4
client agreement 客户协议 P49\A^5S!
client confidentiality 客户保密的责任 nr!N%Hi
client money 客户款项 c3vb~l)
client statement 客户结单 *%j$i_
clients fund 客户资金 %Y^J''
close 结算;收市;收盘 )kD/ 8
close a position 平仓;轧平头寸 ^jdU4
close company 股份不公开的公司 ;5[KZ8j6Y
close higher 收市时价位较高 :KLXrr
close lower 收市时价位较低
n>M`wF>
close mixed 收市时荣辱互见 )g0fN+Mb
close of exchange 交易所停市 fr@F7s5}
close of financial year 财政年度终结 >[}oH2oi
close out 平仓 m~=~DMj
close out a long position 平长仓 'Uok<;
close out a short position 平空仓 $NXP)Lic)
close steady 收市时价格稳定 o96C^y{~S
close the gap 弥补差距 ($[wCHU`!
closed position 平仓 j)A#}4jd
closed-end investment corporation 股份固定的投资公司 %,$ n^{v
close-out price 抛售价格 C*7/iRe
closing account 决算帐户 2eT?qCxqc
closing balance 期终结余;收市结余 :=*deZ<
closing price 收市价;收盘价 mgs(n5V5
closing quotation 收市价;收市行情 vvoxK 0
closing rate 收市汇价;收盘汇率 p?@ %/!S
closing transaction 平仓交易 #(8|9
clothing levy 成衣税 Vz{+3vfra6
club deposit 零存整付存款 MK$u}G
Code of Aid 《资助则例》 G0cG%sIl
Code of Banking Practice 《银行营运守则》 QTV*m>D
Code of Best Practice [Stock Exchange of Hong Kong Limited] em$pU*`P
《最佳应用守则》〔香港联合交易所有限公司〕 %u -x9
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〕 ,$P,x
Code of Conduct for Persons Registered with the Securities and Futures Commission ny={OhP-
《证券及期货事务监察委员会注册人操守准则》 o5<<vvdA
code of practice 实务守则;经营守则;执业守则 gEA SYIQ
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 4zug9kFK
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 (~T*yH ~
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 H=t"qEp
Code on Pooled Retirement Funds 《集资退休基金守则》 "
qI99e
Code on Share Repurchases [Share Repurchase Code] cs9^&N:w[
《公司购回本身股份守则》〔《股份购回守则》〕 ]BQYVx/
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 vdQoJWuB
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 Ic&h8vSU
co-debtor 共同债务人 ITu19WG
co-financing scheme 共同融资计划 ~6vz2DuB=
cognizance 证明令 WWT1= #"
coin 硬币 ,S)r%[ru^
coin replacement programme 硬币取缔计划 ON ?Y
Df
coin set 套装硬币 k3\N.@\
coinage 硬币 sdu?#O+c1
Coinage Security Fund 硬币发行基金 S63Zk0(25
cold call 主动与准客户接触 <v"o+
collapse in prices 价格下泻;价格下挫;价格暴跌 *bkb-nKw
collateral 抵押品 (FuIOR
collateral bond 担保债券 0p.bmQSH
collateral loan 抵押贷款 xad`-vw
collateral security 附属抵押品 DwD$T%kF
collection 征收;收取 yDWIflP0;
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 1uF$$E6[
collection of betting duty 收取博彩税 MvVpp;bd
Collection Office [Inland Revenue Department] 收税处〔税务局〕 ?Ua,ba*
collective consumption 集体消费 xNz(LZ.c
Collector 收税主任 f60w%
Collector of Rates 差饷征收官 eH&F gmU
Collector of Stamp Revenue 印花税署署长 T U%@_vYR
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 :yay:3qv
combined surplus 合并盈余 %Bq~b$
combined visible and invisible trade account 有形及无形贸易合并帐目 HL)!p8UHJ
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 $KHm5*;nd
commemoration coin 具纪念性的硬币 {C1crp>q
commencement of winding-up 清盘开始 $JE,u'JQ
commerce and industry sub-index 工商分类指数 3;nOm =I
commercial activity 商业活动 _vQ52H,
commercial bank 商业银行 D0.
)%
Commercial Bank Act of Norway 《挪威商业银行法》 Uj@th
Commercial Banks Law 《商业银行法》 ]5!3|UYS
commercial borrowing 商业借款 XxqGsGx4
Commercial Code of Japan 《日本商法》 Hxu5Dx5![
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 'uPAG;)m
commercial invoice 商业发票 p6M9uu
commercial letter of credit 商业信用证 )m%uSSx#
commercial loan 商业贷款;商业放款 _0H oJ
commercial paper 商业票据 dj gk7
commercial paper market 商业票据市场 O&%'j
commercial registry 商业登记处 ,0l
Od<
commercial return 商业回报 h$S#fY8
commercial sale 商业销售 MlO OB
commercialization 商品化 1HJ:
?]
commercially viable 具商业利益;有利可图 vEv kC
Commerzbank AG 西德商业银行 *X5)9dq
commission 佣金;委员会 obb%@S`
Commission des Operations de Bourse of France 法国证券事务监察委员会 }~FX!F#oU
commission house 佣金行;代办行 [-~pDkf:
commission payable 须付的佣金 L G}{ibB
commission rebate 佣金回扣 0cG'37[
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 [lmF2
Commissioner of Banking 银行监理专员〔银监专员〕 &AiAd6
Commissioner of Estate Duty 遗产税署署长 ]uXJjS f
Commissioner of Inland Revenue 税务局局长 0B6!$) *-i
Commissioner of Insurance 保险业监理专员 .jrNi=BP*
Commissioner of Rating and Valuation 差饷物业估价署署长 FW]tDGJOw
commitment 承担;已承担的开支;承担额;承担项目 4,RPidv%O
commitment fee 承诺费 \aSP7DzqQ
Committee of the Hong Kong Association of Banks 香港银行公会委员会 :X>Wd+lY:_
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 aNbS0R>l
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 TrI+F+;
Committee on Payment System [Hong Kong Monetary Authority] r. 82RoG?G
支付系统委员会〔香港金融管理局〕 K3&xe(
Committee on Unit Trusts [Securities and Futures Commission] "t|)Kl
单位信托委员会〔证券及期货事务监察委员会〕 Z|$#
Commodities Dealers' Deposit Fund 商品交易商按金基金 R%r
bysP
Commodities Trading Commission 商品交易事务监察委员会 /t5)&
commodity 商品 )~2\4t4|g
commodity classification 商品分类法 wMS%/l0p1
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 ^[<BMk
commodity dealer 商品交易商 `46~j
commodity exchange 商品交易所 ~IhAO}1
Commodity Exchange Compensation Fund 商品交易所赔偿基金 vCa8`m
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 8/e-?2l
commodity flow method 商品流动法;商品流通法 _p$/.~Xo9
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 Z\
hcK:
commodity futures contract 商品期货合约 =Rd`"]Mnfb
commodity market 商品市场 -()WTdIy
commodity tax 商品税 VL%. maj
commodity trading adviser 商品交易顾问 :a wt7lqv
commodity trading adviser's representative 商品交易顾问代表 J4bP(=w!
commodity trading advisory contract 商品交易顾问合约 (j}7|*.
commodity warrant 商品期权证 Y ^^4n$
commodity-based investment 以商品为基础的投资 o78u>O y
common fund 共同基金 v9(5HY
common property 分权共有财产 ]r`;89:s>
common share 普通股 /x3*oO1
common stock 普通股 TzL|{9
Commonwealth Bank of Australia 澳洲联邦银行 4`O[U#?
Commonwealth Development Corporation 英联邦发展公司 5|*{~O|
Commonwealth Finance Ministers Conference 英联邦财长会议
ETZf
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 !h?HfpYv
Commonwealth income tax 英联邦入息税 aH}/+Hu-
Commonwealth Preference 英联邦特惠制 s8-RXEPb
communal property 公有财产;公有产业 >u=
communication expenses 通讯费用 M9)4ihK
Community Preference 欧共体特惠制 ^ ` LqNG
commutation of pension 退休金的折算 w/@ZPBRo]
commuted gratuity 折算酬金 w=KfkdAJ*/
commuted pension gratuity 经折算的退休酬金 Es>' N3A
z
Companies Act [United Kingdom] 《公司法令》〔英国〕 8eqTA8$?
Companies Handbook 《上市公司手册》 rLTBBvV
companies inspector 公司检查员 ]_C"A
Companies Liquidation Account 公司清盘帐户 ]zx%"SUM
Companies Ordinance: Information to be Included in a Rights Issue Prospectus M?l v
《公司条例:供股章程须载有的资料》 h,/Aq
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》 21TR_0g&<
Companies Registration Officer 公司注册主任 b<FE
Companies Registry 公司注册处 ebA95v`Vms
Companies Registry Trading Fund 公司注册处营运基金 /LFuf`bXV
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 ,Zmjw@w
Company Formation and Enforcement Division [Companies Registry] T"xJY#)}
公司成立及条例执行部〔公司注册处〕 py;p7y!gxA
company in which the public are substantially interested 由公众拥有相当权益的公司 Kx9u|fp5
company limited by guarantee 担保有限公司 B:h<iU:'D
company limited by shares 股份有限公司 )<5k+O~
company register 公司登记册 #mV2VIX#Jv
company registration fee 公司注册费 97liSd
company with limited liability 有限法律责任的公司 36.,:!%p
company's memorandum 公司组织章程 m>=DJ{KQ
company's reserve 公司储备 Q6m8N
comparative advantage 比较优势;比较利益 `cp\UH@
compensation 补偿金;赔偿 0?54 8yH
Compensation Committee [Stock Exchange of Hong Kong Limited] <AU*lLZ
赔偿委员会〔香港联合交易所有限公司〕 @43psq1
compensation from insurance 保险赔偿 biHacm
compensation fund 赔偿基金 JQ?`l)4
compensation fund levy 赔偿基金征费 L-+g`
compensation rate 补偿率 a&>NuMDI
Compensation Review Committee 赔偿检讨委员会 #@FA=p[%
compensation scheme 赔偿计划 ?tYZ/
compensation trade 补偿贸易 y#'hOSR2
compensation value 补偿值 6f +aGz
compensatory payment 补偿付款 C8K2F5c5
competition and pricing strategy 竞争与定价策略 v+LJx
competitive edge 竞争优势 k[@P526
competitive price 具竞争力的价格 W6<oy
competitive tender 竞争性投标 Et3I(X3
Compliance Committee [Stock Exchange of Hong Kong Limited] d-b04Q7DQ
监察委员会〔香港联合交易所有限公司〕 ?%5VaxWJ
component of expenditure 开支组成部分 )JzY%a SP
Composite Consumer Price Index 综合消费物价指数 uzdPA'u
composite index 综合指数 T^ktfgXq
composite rating 综合评级 :)#;0o5
composite return form 综合报税表 $z=%e#(!I
Composite Securities and Futures Bill 《证券及期货综合条例草案》 7}&:07U
composite tax return 综合报税表 HoPpUq5,
composition 组合成分;债务重整协议 f3O6&1D
composition of earnings 收益组合成分 r *K
compound increase 复合增加率;复合增长率 !JA;0[;l=
compound interest 复利 Cu7{>"
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 529b. |
comprador note 买办票据 = Pv_,%
comprador order 买办付款令票 *I 1 H
comprehensive income tax 综合所得税 X%b1KG|#(
comptroller 审计主任 %mC@}
compulsory liquidation 强制清盘 ny{C,1QG
compulsory winding-up 强制清盘 Om*QN]lGq
computation 计算;计算表 CY o
m
computational procedure 计算方法 8 #4K@nm5
computer audit programme 电脑审计程序;电脑核数程序 V|u2(*
concentrated position 集中持仓量 uo`R
concentration risk 资金集中风险;集中融资风险
y X!u&
concept stock 概念股 h]<S0/
concession 特许权;宽减措施;优惠 brA#p>4]Wf
concession contract 特许经营权合约 F'XQoZ* 1
concessionary rate 优惠率 M">v4f&K1!
concordat 协定;契约;国际监管条约 jz8u'y[n7
condition 条件 cUq]PC$|
conditional endorsement 附有条件的背书 8R*;8y_
conditional offer 有条件要约 -m@c{&r
conditional sale agreement 有条件售卖协议 Qxz[
conditions of tender 投标章程 h
/
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》 LSta]81B4L
conduct of business standard 业务操守准则 w*`:v$
Confidentiality Understandings 保密谅解文件 z_>~=Mm
confirmation letter 确认书 |2do8z
confirmation of mail transfer 信汇证明书 tz):$1X_
Confirmation of Payment 已缴税证明书 ZeV@ X
confirmed letter of credit 保兑信用证 S"!6]!~^
confirming bank 保兑银行 ZN8j})lE
confiscation order 没收令 y`RzcXblIZ
connected transaction 关连交易 S#]]h/
consensus capitalism 共识资本主义 xJ3C^b%H
conservative investor 保守投资者 \dHqCQ
consideration 代价;对价;约因 WX4sTxJK
consideration issue [listing method] 代价发行〔上市方式〕 ?"@Fq2xgB4
consideration other than cash 现金以外的代价 CE3l_[c
consignee 收货人;代售人 8C{&i5kj\E
consignment 托运;寄售 eB~\~@
consignor 付货人;托运人;寄售人 u
8o!
consolidated account 综合帐目 OQumAj
consolidated account expenditure 综合帐目开支 eu5te0{G
consolidated balance sheet 综合资产负债表 Aits<0
consolidated cash deficit 综合现金赤字 h@`Rk
consolidated cash surplus 综合现金盈余 <)ZQRE@
consolidated enterprises sectorial index 综合企业分类指数 |5vcT,A
consolidated net earnings 综合净收益;综合净盈利 ;7\Fx8"s[
consolidated net profit 综合净利润;综合纯利 n~629 &
consolidated policy 综合保单 v\@qMaPY
consolidated price 综合价格 [ K?
consolidated profit and loss account 综合损益帐;综合损益表 Q# hRnM
consolidated public sector expenditure 公营部门综合开支 o"JHB
consolidated revenue account 综合收入帐 1]If<
<
consolidated shareholders' fund 综合股东资金 xVPSL#>
consolidation of shares 股份合并 B?%u<F
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 _ &, A
consortium company 财团公司 c';~bYZ
consortium loan 银团贷款 ~) ;4O8~.
constant dollar figure 固定币值 Lc~m`=B
constant market price 固定市价 cB,^?djJ3
constant price 固定价格 cx:_5GF
constant price series 固定物价计算数列 k^oSG1F
constant rate 固定比率 eP2Q2C8g
constituent stock 成分股 !EIH"`>!
constitution 章程;组织章程 (GRW(Zd4
construction output 建造产出量 Z0&^(Fb
constructive trust 法律构定信托 g/C 7wc
consultant accountant 顾问会计师 tEL;,1
consultant's fee 顾问费 Vu(NP\Wm
Consultation Paper on Proposed Regulation on Share Margin Financing D#<y
pJR
《监管股票按贷财务的建议谘询文件》 OD'~t,St
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability SGl|{+(A
《有关联交所检讨董事资格的程序的谘询文件》 `)a|Q
consumer behaviour 消费者行为 Kvg=7o
Consumer Council 消费者委员会 !po,Z&
consumer credit financing operation 消费者信贷业务 L@\t]
~
consumer demand 消费者需求 eSoX|2g
consumer durables 耐用消费品 TU?n;h#TZ
consumer expenditure 消费开支 EG\L]fmD
consumer goods 消费品 k?h{6Qd
consumer market 消费市场 <vl(a*4a
consumer price 消费物价 |!K&h(J|
Consumer Price Index [CPI] 消费物价指数 ANPG3^w
Consumer Price Index (A) 甲类消费物价指数 9y\nO)\Tv
Consumer Price Index (B) 乙类消费物价指数 q[/g3D\G
Consumer Price Index Classification System 消费物价指数分类法 .:H'9QJg
Consumer Price Index Report 《消费物价指数月报》 }|h-=T '
Consumer Price Index series 消费物价指数系列 (NUXK
consumer price inflation 消费物价上涨 5 n 4/}s
Consumer Representative Action Fund 消费者集体诉讼基金 ?bd!JW bg`
consumer sentiment 消费意欲 _x5-!gK
consumer spending 消费开支;消费支出 TPb&";4ROf
consumption expenditure 消费开支 \nOV2(FAT
consumption pattern 消费模式 ])pX)(a
consumption product 消费产品 BfCib]V9C
consumption tax 消费税 6AD&%v
contango 交易延期费;延期交割费;期货溢价 3znhpHO)
contingencies warrant 紧急拨款令;应急支款授权书 %|@?)[;
contingency 应急费用;意外开支准备金 >`30 ib
contingency allowance 应急准备金 R7Tl1!,h
contingency sum 应急费用;意外开支准备金 b<fN,U<k
contingent assets 或有资产 .f!'>_
contingent debt 或有债权;待确定债务 M-Nn \h$,
contingent interest 待确定的权益 Y\!:/h]E&
contingent liabilities 或有负债 =uwG.,lC
contingent profit 或有利润 F`Vp
contingent right 或有的权利 unL1/JY z
continue to hold a deposit 继续持有存款 o\j<EQb.
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 E3Z>R=s
continuing rent 连续租金 2b
{Y1*
continuing trustee 留任受托人 6O5E4=
continuous licensing system 长期持牌制度 YVHDk7s
Continuous Net Settlement System [CNS System] 持续净额交收系统 nkk GJV!
contra account 对销帐户 bv[*jr;45
contra flow 资金回流 h\-jqaq
contra item 对销项目 0g#?'sD
contra transfer 对销转拨 QqY42hR
contract 合约 'U`I
contract for difference 差价合约 DF#WQ8?$]
contract for service 服务合约 9DXu*}
contract for settlement 平仓合约 (K"t</]
contract note 成交单据 Q6Zh%\+h(
contract of copartnery 合伙合约 Sdmynuv
U
contract of indemnity 弥偿合约 S4O:?^28
contract of insurance 保险合约 >|T?87
contract of reinsurance 再保险合约 =7P; /EV
contract price 合约价格 /=OSGIJzm
contracting party 订约人;立约人;缔约国 MD:kfPQ
contractual agreement 合约协议 G[yN*C
contractual commitment 合约承担 Dc>)j s|"
contractual joint venture 合约式联营企业 r52,f%nlm
contractual mutual fund 合约互惠基金
uP ?gGo
contractual right 合约权利 \;tKss!|
contractual savings fund 合约储蓄基金 qpc2;3*7
contributed surplus 实缴资本盈余 S4~;bsSx
contribution 出资;供款;捐款;分担款项 tX*L_
contribution account 供款帐户 CtDS lJ
contribution to gross domestic product 在本地生产总值中所占比率 PzTTL=G +
contribution to investment 出资额 EZiGi[t7
contribution to pension fund 退休金供款 sXC]{]
P
contributor 供款人;出资人;捐助人 ZsPBs4<p
contributory 分担人 ;lWy?53=@
contributory scheme 供款计划 $j}sxxTT
contrived cessation of business 有预谋的停业 e$(i!G)
control 控制权;控制;管制 7 -V_)FK2c
control of a company 公司的控制权;公司控股权 f4T-=` SO
control of business 业务的控制权 G@Zi3 5
controlled company 受控制公司 S+OI?QS
controller 控制人;控权人;会计长 ")M.p_b[Z=
controller of an authorized institution 认可机构控权人 u=
+
controlling company 控股公司 f{z%P I[
controlling interest 控制权益;控股权益 0\}j[-`pF
controlling officer 管制人员 PuABS>.;
controlling officer's report 管制人员报告 `TsfscN
controlling shareholder 控股股东;持有控股权的股东 z8"=W,2
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》 Ez1*}
conventional lending 传统放款;常规放款 qV$',U*+T
conversion 兑换;换算;转换〔证券〕 $X&OGTlw^
conversion factor 换算因数 t_VHw'~"
conversion of stock 公债的转换 :* /``
conversion rate 兑换率;换算率;转换价格〔证券〕 C1rCKKh
convertibility 可兑性;兑换性;自由兑换 d`nS0Tf'
convertibility undertaking 兑换保证 r@<;
convertible 可兑换;可换股 +#H8d1^5
convertible currency 可兑换货币 B
9Mwj:)}
convertible debenture 可转换债权证 $kz5)vj "
convertible loan stock 可转换股的债权股额 i+cGw
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 o-'i)pp
conveyance 转易;转易契;财产转让证书 $ .Z2Rdlv(
conveyance of property 财产转让 6k3l/ ~R
conveyance on sale 售卖转易契 fAUsJ[
conveyancing fee 业权转易费 s*YFN#Wuc
conveyancing scale charges 物业转易收费标准 K
:q-[\G
cooling-off period 冷静期 u#UeJuO
co-owner 共同拥有人;分权共有人 et ~gO!1:*
co-partner 共同合伙人 ta 6WZu
co-partnership 共同合伙 z=Vvb
Copenhagen Stock Exchange 哥本哈根证券交易所 w./EJkKI
core capital 核心资本 c`}X2u]k
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons zXf+ie o
《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》 O}f(h5!k
Core Principles for Effective Banking Supervision [Basle Committee] A07P$3>/W
《有效监管银行业的主要原则》〔巴塞尔委员会〕 +@qk=]3a
cornering “夹仓”;轧空;囤积居奇
]D-48o0
corporate borrower 借款公司;借款机构 XP;&iZJ
corporate business 公司企业;公司业务 #"yf^*wX
Corporate Communications Department [Stock Exchange of Hong Kong Limited] 7ER 2h*
企业传讯部〔香港联合交易所有限公司〕 V=*J9~K
corporate customer 公司客户 -5 W0 K}
corporate dealer 公司交易商 kL|Y-(FPo%
Corporate Finance Division [Securities and Futures Commission] qRGb3l
企业融资部〔证券及期货事务监察委员会〕 C[&&.w8Pm
Corporate Finance (D.T.C.) Limited 协联财务有限公司 v_@_J!s
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 )?bb]hZg?O
corporate governance 公司管治 IP;@unBl
corporate income tax 公司所得税 xA5$!Oq7
corporate investment adviser 公司投资顾问 hCvn(f
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 yK7>^p}V
corporate plan 公司计划 TxCQGzqe
corporate practice 执业法团 k"7eHSy,
corporate profits tax 公司利得税 4vQHr!$Ep
corporate savings 公司储蓄
Y)*lw
corporate service tax 公司服务税 ZAH<!@qh
corporate signature 法团的签名 +?:V\niQI
corporation 法团;公司 Wkk Nyg,
corporation bond 公司债券 1;gSf.naG
corporation stock 公司股证;地方债券〔英国〕 2!otVz!Mh
corporation tax 公司税 ">QY'r
correction phase of stock market 股市调整期 bgK(l d`
Correctional Services Industries Suspense Account 惩教工业暂记帐 rpT<cCem1
corrective affidavit 修正遗产申报誓章 N]<gHGj}
correspondent bank 代理银行 C|J1x4sb@
Cosmos Finance Limited 宇宙财务有限公司 85{vz|(':
cost 成本;费用;价格 ~&/Gx_KU
cost centre 成本中心 _z 5CplO
cost competitiveness 成本竞争力 C|zH {.H
cost control 成本控制;成本管理 L K~,
cost convention 原值成本法;成本惯例 ?mAw"Rb!
cost effectiveness 成本效益;经济效益 LG|,g3&
cost efficiency 成本效率 c6m,oS^
cost element 成本要素 w;$+7
cost flow 成本流转 {|E7N"Qzg
cost input 投入资金 ,h._iO)I^
cost management information system 成本管理资料系统 p,8Z{mLn
cost of an asset 资产成本 bN&da
[K
cost of borrowing 借贷成本 r?I(me,
cost of capital 资本成本;资金成本 nu<!/O
cost of installation 安装费 Q8q_w2s,
cost of issue 招股费用;发行股份费用 Pvw%,=41O
cost of living 生活费用 w$ {
cost of transmitting 传送费用 cj#q7
cost overrun 成本超支 %$xFnGb
cost price 成本价格 6 {Z\cwP)c
cost price structure 成本价格结构 x+e
_pb
cost to the revenue 政府收入的损失;政府减少的收入 yMkd|1
cost-benefit analysis 成本效益分析 `7_LJ
\>I
cost-benefit study 成本效益研究 ~&:R\
cost-book company 以成本帐原则组成的公司 ECzNByP
cost-effectiveness analysis 成本效益分析 vrv*k
costing 成本计算;成本计算法 swFOh5z
costing and pricing policy 成本及定价政策 ~`E4E
costing exercise 成本计算工作 B^?XE(.
costing review 成本检讨 o{LFXNcg[
cost-of-living allowance 生活津贴 ,GnU]f
cost-of-living index 生活指数;生活费用指数 z0[ZO1Fo(
cost-plus pricing 成本加成定价法 >2
qP
cost-push inflation 成本推动的通货膨胀 RWo B7{G
cost-recovery basis 收回成本的原则 B-|Zo_7
cost-related charges 依成本而定的收费 UYOn
p7R<
cost-related fee 依成本而定的收费 \W^+vuD8
co-surety 共同担保人 N=wy)+
co-trustee 共同受托人 y}HC\A77uD
cotton futures 期棉 KgWT&^t
Council of SEHK 联交所理事会 p ri{vveN@
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 =3C)sz}
counterclaim 反申索 Zwns|23n
counterfoil 联页〔收据〕;存根〔支票〕;票根 r![JPhei
counter-guarantee 反担保 K>6k@okO
counter-inflationary policy 反通货膨胀政策 s*~o%emw
countersignature 副署签名;连署签名 DZ.trtK
country debt provisioning 债务国坏帐准备
0QqzS
country of beneficial ownership 实益拥有国 HjS^
nYl
coupon 息票;赠券 kG$8E
coupon rate 息票利率 =+S3S{\CK
cover 保证金;承保范围;补仓 .boizW1+
cover note 临时保单 SYPMoE!U:
cover short position 补仓;填平空仓 l|em E
^
coverage 保额;承保范围 \q'fB?bS^
covered call 备兑认购期权 )N6[rw<