C: Qzy[
OU+oS,
calendar year figure 历年数字 kb<Nuw
call 催缴通知;认购期权 \q#s/&b
call deposit 通知存款;活期存款 t/z]KdK P
call loan 短期同业拆借;通知贷款 ZzfGs
call margin 补仓;追加保证金 MK"PCE5^i6
call market 短期同业拆放市场 zh7#[#>t
call money 短期同业拆借;活期贷款 f&=y\uP]
call option 认购期权;看涨期权 1Y iUf
call price 赎回价格;提前赎回价 NQS@i'W=g
call warrant 认购认股权证;回购认股权证 Pk444_"=
callable share 可收回股份;可兑付股份 !%b.k6%>w
called up share capital 已催缴股本 Yjxa=CD
Canadian Dollar [CAD] 加拿大元 R~u0!
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 m[&]#K6
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 G4g<PFx
cancellation price 取消费 oL0Q%_9hW
cap 上限 Qo+_:N
capital 资本;资金 |@pJ]
Capital Accord 《资本协定》 S^|Uzc
capital account 资本帐;非经常帐 ^L}fj$
capital account commitment balance 资本帐承担额结余 h_6QVab@
Capital Adequacy Directive [CAD] 《资本充足指引》 Di{T3~fqU
capital adequacy ratio [CAR] 资本充足比率 =&?}qa(P
capital allowance 资本免税额 "orZje9AC
capital alteration 资本变更 `[\*1GpAo
capital and liabilities ratio 资本负债比率 Qj(q)!Ku
capital and liquidity requirement 资本与流动资金的规定 tK)E*!
capital appreciation 资本增值 CU)'x
E
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 <(x[Qp/5P
capital assets 资本资产 #mY*H^jI]~
capital at risk 风险资本 =KJK'1m9
capital base 资本基础;资金基础 T'.U?G
capital charges 资本支出;资本费用 -E~pCN(E
capital commitment 资本承担 [B3qZ"
capital contribution certificate 出资证明书 c"R`7P
capital convergence 划一资本充足比率 ,aS6|~ac4
capital cost 资本成本;建设成本;建设费用 |0YDCMq(
capital cover 资本保证 N'_,VB
capital deficit 资本亏绌;资本赤字 ^sIxR*C[v
capital divided into shares 资本分成股份 $
hwJjSZ0
capital element 资本因素;资本部分 cy|]}n85
capital equipment 资本设备 [/uqH
capital expenditure 资本开支;非经常开支 vy W/f
capital expenses 资本费用 vgRjd1k.\y
capital financing 筹集资本;以非经常收入支付非经常开支的结算 aRg/oA4}
capital flow 资金流量 /h'V1zL#
capital formation 资本形成;集资 xZAc~~9tD
capital formation figure 资本组合数字 B4AV ubMbe
capital fund 资本基金 FC<aX[~&3
capital gain 资本增益;资本增值 o>x*_4[
capital gains tax 资本增值税 TR3_!0
capital goods 资本财货;资本货物 hMz= \)Pl
capital grant 非经常补助金;非经常拨款;建设补助金
HSHY0
capital grant cycle 建设补助金周期 uPbvN[~t
capital injection 注入资本;注资 tqyR~
capital input 投入资本 x5\C MWW
capital intensity 资本密集度 IB#L5yN r
capital intensive 资本密集 `hYj0:*)S$
capital investment 资本投资 >?K@zsv}
Capital Investment Fund 资本投资基金 F VBuCi?W
capital loss 资本损失 "O1\]"j
capital maintenance 资本保值;资本保留 27q9zi!Q
capital market 资本市场;资金市场 R,[dEP
capital market instrument 资本市场票据 lN$#lyy
capital money 资本款项 Dd8*1,
capital money subject to a trust 信托财产资本 $p@V1"x
capital movement 资本流动 6|gC##T
capital nature 资本性质 @,0W(
capital outlay 资本支出 W/COrgbW
capital portion 资本部分 \C;cs&\Q
capital profit 资本利润 nDx}6}5)
capital project 基本工程项目;非经常开支项目 l<I.;FN^9@
capital receipt 资本收入 s0,c4y
capital redemption 资本赎回 6$-Ex
capital redemption business 资本赎回业务 L+y}hb
r
capital redemption contract 资本赎回合约 ( 0/g)gW
capital redemption reserve 资本赎回储备 E0QrByr_
capital reduction 资本减缩;减资 ?m5@ 635
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] A?[06R5E#
股本削减计划〔香港联合交易所有限公司〕 nxH+XHv
capital repayment 偿还资本 k2{*WF
capital reserve 资本储备;后备资本 QiBo]`)%
capital revenue 资本收益;非经常收入 #&zNYzI
capital spending 资本开支;资本支出;非经常开支 !K:
capital stock 股本 O ;,BzA-n
capital stock subscription 认缴股本;认购股本 K(P24Z\#
capital subsidy 建设津贴;基本建设津贴 le1
capital subvention 非经常资助金 _7df(+.{<A
capital sum 资本额 e7X#C)
capital tax 资本税 B:5\+_a!
capital transfer tax 资本转移税 >*/\Pg6^
capital turnover 资本周转率 r}>8FE9S'H
capital value 资本价值 4cC
capital works project 基本工程项目 t"[x x_i
Capital Works Reserve Fund 基本工程储备基金 }pk)\^/w/
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 QN`K|,}H^
capitalization 资本化;资本总额 i*-[-hn-V
capitalization of interest 利息化作本金 -1'O
capitalized interest 化作本金的利息 #O3Y#2lI
capitalized loan 转作资本的贷款 6lW\-h`NG
capitalized value 资本还原值;资本化价值 CJ+/j=i;~c
capitation grant 按人计算的补助金 iZsZSW \
captive insurance business 专属自保保险业务 39
D!e&
car insurance 汽车保险 Cu*+E%P9`
Caribbean Development Bank 加勒比开发银行 SM%N]/@U
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] BPgY_f
意大利嘉利堡银行 45g:q
cartel 同业联盟;卡特尔 Wp7lDx
cartelized rates system 联营式利率制度 2>%|PQ
cash 现金;现款 ?\|QDJXY
cash accounting system 现金会计制度 -J7BEx
cash acquisition 以现金投资所得的资产 ?#N:
a
cash allowance 现金津贴 >uHU3<2&
cash assets 现金资产 [6+iR
cash at bank 银行现金;银行存款 9g%1^$R
cash balance 现金结余 KO*# ^+g
cash basis 现金收付制;收付实现制 04;E^,V
cash basis accounting 现金收付制会计;收付实现制会计 +f h@m
h0[
cash bonus 现金红利 n=t50/jV3=
cash book 现金出纳帐;现金簿 Ltv!;^Q5
cash client 现金客户 b$7p`Ay
cash commission rebate 现金回佣 !e>+O^
cash compensation 现金补偿 B49:
R>
cash contribution 现金承担额;现金分担额 z;T_%?u
cash cost 直接费用;现金成本 $7J9Yzp?L
cash coupon 现金礼券 Dnx` !
cash credit 现金信贷 jh7-Fl`
cash deficit 现金赤字 <V[Qs3uo(
cash deposit and withdrawal 现金收支 Ax"]+pb
cash disbursement journal 现金支出日记簿 V\1pn7~V
cash disbursement slip 现金支出传票;现金支出单 dnEIR5%+.
cash flow 现金流量;银根 f\p#3IwwH
cash flow lending 流动现金放款;无抵押融资 =&%}p[
3g
cash flow statement 现金流量表;现金流动表 nZ tMF%j'
cash flow surplus 现金流量盈余 +Tf4SJ
cash in hand 库存现金;手头现金 \zCwD0Z
cash in till 备用现金 ~&}e8ah2
cash in transit 运送中现金;在运现金 3?%?J^/a
cash input 投入现金 B3AWJ1o
cash input figure 现金投入数字 [P:+n7= ,l
cash limit 现金支出限额;现金限额 #uRj9|E7
cash margin 现金保证金 !=uaB.
cash market 现货市场;现金交易市场 j\hI, mc
cash offer 现金要约;现金补偿额 &\Ze<u
cash payment 现金付款;现金支付 gWK[%.Jnw
cash position 现金头寸 1hTE^\W
cash price 现金价格 b((>?=hh
cash receipts journal 现金收入日记簿 *F:)S"3_~e
cash receiving slip 现金收入传票;现金收入单 e=ITAH3b
cash settlement 现金结算 8-||Nh
cash surplus 现金盈余 Uf}u`"$F
cash with order 订货付现;凭票即付 pie8 3Wy>
cashier's order 银行本票 i)!2DXn
cashier's order outstanding 未承兑的银行本票 qr@<'wp/
cash-limited subhead 有现金支出限额的分目 m;4qs#qCg?
cash-sweep 现金彩票活动 =&K8~
casual client “散客”;“散户” 1
ORA6
CCASS Depository 中央结算系统证券存管处 wU}%]FqtZ=
CCIC Finance Limited 中芝兴业财务有限公司 drwD3jx0xv
cedant 分出者 zG*
>g
ceding company 分出公司 5:yRFzhqd
ceding insurer 分出保险人 Fp&tJ]=B.
ceiling 上限 -HU4Ow
ceiling price 最高限价 4{lrtNd~K
central bank 中央银行 _LSp \{Z
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 vojXo|c
central banking 中央银行业务 gyz_$T@x
central banking function 中央银行职能 wJc`^gj
Central Clearing and Custodian System 中央结算及托管系统 FP<mFqy
Central Clearing and Depository System 中央结算及存管系统 &cp
`? k
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 >bFrJz}
central clearing house 中央结算所 T
-p~8=I
central clearing system 中央结算制度;集体交收系统 Di"Tv<RlQ
central custody system 中央托管系统 koa-sy )#L
central depository 中央存管处 .<zN/&MXf
central depository system 中央证券存管制度 (O$il
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 >ZwDcuJ~Lz
central rate 中央汇率;中心汇率 HcQ)XJPK
Central Registration Hong Kong Limited 香港中央证券登记有限公司
m:D0O]2
Central Tender Board 中央投标委员会 -#Ys67,4N
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 XI+GWNAmJ
centralized budgetary and payments system 集中预算及支付制度 Ge`PVwn
centred 12-month moving average 十二个月定位移动平均数 9e*o$)j_
certificate of approval 批准证明书 %-KgR
certificate of beneficial entitlement to property 资产权益证书 YuUJgt .1
certificate of compliance 合格证明书;合约完成证明书 Oz4vV_a&'
certificate of deposit [CD] 存款证 wq7h8Z}l
certificate of exemption from estate duty 豁免遗产税证明书 M%YxhuT0
certificate of incorporation 公司注册证书;法团注册证书 {.])'~[U
certificate of incorporation of registered trustees 注册受托人法团证书
O2:1aG
certificate of indebtedness [CI] 负债证明书 m}(M{^\|
certificate of insurance 保险证书 t3b M4+n
certificate of interest 权益证明书;息票 jf.WmiDC
certificate of means 资产证明书 jcp6-XM
certificate of participation 参与证明书 tM|/OJ7
certificate of payment of profits tax 缴付利得税证明书 V-(*{/^"
certificate of preference 特惠税证 D}`MY\H
certificate of rateable value 应课差饷租值证明书 t2Px?S?
certificate of registration 登记证书;注册证明书 t$3B#=
certificate of satisfaction 清偿证明书 ?3%r:g4
certificate of transfer 转让证明书 ;$67GK
certificate to bearer 不记名证明书 *P/DDRq(2
certification 核证 ?
q_%
certification fee 核证费 B7wzF"
certified cheque 经银行证明可兑现的支票 =$y;0]7Lwi
certified public accountant [CPA] 执业会计师 ?kK3%uJy&
certified statement 经证明的报表 qe5;Pq !G
cessation of business 停业 xn>N/+,
cession 分保 {oS/Xa
C.F. Finance Company Limited 浙一财务有限公司 r~G amjS
chance 机会;中彩机会 h$#PboLd
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 1En:QQ4/
change of domicile 迁册 }5;/!P_A
change to estimates 修订预算 &;bey4_J
change to the approved estimates of expenditure 核准开支预算的变动 `An p;el
charge 费用;押记;抵押 RBfzti6
charge number 税单号码 e8E' X
charge on assets 资产的征税 ^Kl*}
charge upon general revenue 从政府一般收入中拨款支付 2tg 07
chargeable 可予征收;应课税的 <J>k%,:B
chargeable agreement for sale 可予征收印花税的买卖协议 d)3jkHYEjj
chargeable income 应课税入息 !ALq?u
chargeable normal trading receipt 应课税的一般营业收入 _kc}:
chargeable profit 应课税利润 yFn~rv|&G
chargeable to tax 应课税 3mHP=)
charged to... 记入……帐目 Q-B/SX)!/
chargee 承押记人 GO.7IL{{
charge-holder 受押人 oWx^_wQ-=
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 vw$b]MO!
charging order 押记令 nly}ly Q/
chargor's right 押记人的权利 9f/l"
charitable donation 慈善捐款 Z&4L///
charitable trust 慈善信托 w5yX~8UzJ
charity property 慈善财产 0|]d^bo
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 LqXVi80
charter 章程;特许权 3ZN\F
charter of incorporation 成立章程 ]9~Il#
chartered accountant 特许会计师 P+y XC^ ,
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 \mTi@T!&
Chartered Institute of Public Finance and Accountancy [United Kingdom]
7|yEf
特许公共财政及会计学会〔英国〕 BnfuI
charterer 承租人 %O!TS_~9
Chase Manhattan Asia Limited 美国大通亚洲有限公司 kT]jJbb"
Chase Manhattan Bank 美国大通银行 ]0O3kiVQ
chattels 实产 z7z9lDS
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 Y78DYbU.
Che Hsing Finance Company Limited 浙兴财务有限公司 j;qV+Rq]t
check-and-balance system 制约平衡制度 7PuYrJ
Chekiang First Bank Limited 浙江第一银行 {>PEl;,-
cheque 支票 B873UN
Chiao Yue Finance Company Limited 侨裕财务有限公司 ~N/a\%`
Chiba Bank, Ltd. 千叶银行 t&p I
Chicago Board of Options Exchange 芝加哥期权交易所 XwfR/4
Chicago Board of Trade 芝加哥交易所 AyW=.
Chicago Mercantile Exchange 芝加哥商品交易所 |26[=_[q
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 h:|BQC
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 :0ltq><?
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 4cqf=
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 S&.xgBR
child allowance 子女免税额 K}MlC}oIt
China & South Sea Bank Limited 中南银行 7=NKbv]
China Affairs Committee [Hong Kong Futures Exchange Limited] )#GF:.B
中国事务委员会〔香港期货交易所有限公司〕 TyA1Qk\
China concept stock 中国概念股 BR-wL3x
b
China Construction Bank 中国建设银行 p5py3k
China Development Division [Stock Exchange of Hong Kong Limited] )*R';/zaI
中国发展科〔香港联合交易所有限公司〕 MIyT9",Pl
China Economic News 《中国经济新闻》 cW_l |
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 q!+:zZu
China State Bank Limited 国华商业银行
]NtBP
Chinatrust Commercial Bank, Limited 中国信托商业银行 k7{|\w%
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 c<lEFk!g
Chinese Bankers Club, Hong Kong 香港银行华员会 _mk@1ft
Chinese Banks' Association 香港华商银行公会 %pH|2VB#
Chinese Gold and Silver Exchange Society 金银业贸易场 O,-NzGs
Chinese New Year bonus 年奖;年终花红 miTff[hsMa
chit fund 银会 Q1{9>NI
Chiyu Banking Corporation Limited 集友银行有限公司 FA\U4l-
Chiyu Finance Company Limited 集友财务有限公司 _>aP5g?Ep
Cho Hung Finance Limited 朝兴金融有限公司 4;>HBCM4-
choses in action 无形动产;据法权产 oX*;iS X
chronological book 序时帐簿 lWd@
Chubu Securities Finance Company 中部证券金融公司 yyk@f%
Chung Khiaw Bank Limited 崇侨银行 DF>tQ
Chung Nan Finance Company Limited 中南财务有限公司 9ZG:2ncdJ
Chuo Trust & Banking Co., Ltd. 中央信托银行 lFduX D
Chuo Trust Asia Limited 中央信托亚洲有限公司 <`G-_VI
Citibank, N.A. 万国宝通银行 )m[<lJbw
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 CW/<?X<!n
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 LEe{fc?{
Citicorp International Limited 万国宝通国际有限公司 3TZ:
civil debt 民事债项 ,%BDBZ
Civil Service Pension Reserve Fund 公务员退休金储备基金 ]T&d_~l
claim 申索;索偿;债权 R/Z7}Q W
claim equalization fund 申索平衡基金 #6~Bg)7AM
claim for refund of property tax 申请发还物业税 =9`UcTSi6p
claim of debt 债权申索 /u_9uJ"-K(
claim on bank 对银行的债权 l]#=I7 6
claim to dividend 摊还债款申索 7lA_*t@y
claimant 申索人;索偿人 kj.9\
claims statistics 申索统计数字 ?FUK_]
class of insurance business 保险业务类别 +]zRn
class of property 财产类别 6`G8 UDK>F
claw-back 递减率 XN>bv|*q
clearance cost 清拆成本 BjsTHS&
clearing 结算;票据交换;清算 %3|/t-US
clearing account 结算帐户 4eG\>#5
clearing and settlement system 结算和交收系统 LXsZk|IhM
clearing balance 结算差额 {IvA 5^
clearing bank 结算银行 |Ldvfd
clearing cheque 交换支票 qX; F+~
clearing house 结算所;票据交换所 EaHJl
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 uFb
9Ic]`
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 g]c6_DMfb1
clearing member 结算会员 $o;c:Kh$$
Clearing Members' Fund 结算会员基金 hQ!59
clearing participant 结算参与者 j_~mP>el)
clearing rebate 结算费用的回佣 L,
#|W
Clearing Rules [SEHK Options Clearing House Limited] '*&dP"
《结算规则》〔联交所期权结算所有限公司〕 {o 5^nd
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 ;"ESN)*|i
Clerk to the Board of Review 税务上诉委员会书记 }@ktAt
client 客户;委托人;当事人 ~(yW#'G
client agreement 客户协议 L|:CQ
client confidentiality 客户保密的责任 /#&jF:h
client money 客户款项 Q4/BpKL
client statement 客户结单 ;Zj(**#H
clients fund 客户资金 &zJ\D`\,O
close 结算;收市;收盘 S-ZN}N{,6
close a position 平仓;轧平头寸 m[iQ7/
close company 股份不公开的公司 md?
cvGDE
close higher 收市时价位较高 #qR 6TM&;
close lower 收市时价位较低 #$W0%7
close mixed 收市时荣辱互见 l
9g
close of exchange 交易所停市 'RF`XX
close of financial year 财政年度终结 ?8?vBkz~
close out 平仓 c0rU&+:Ry
close out a long position 平长仓 ~:U`^wtQ
close out a short position 平空仓 X9SOcg3a
close steady 收市时价格稳定 DpQWh+WRy
close the gap 弥补差距 O^ui+44wp
closed position 平仓 ^,t@HN;gA
closed-end investment corporation 股份固定的投资公司 z$}9f*W}B
close-out price 抛售价格 zK1]o-wSAT
closing account 决算帐户 I1l^0@J
closing balance 期终结余;收市结余 \%bJXTK&W
closing price 收市价;收盘价 (=fLWK{8
closing quotation 收市价;收市行情 HC1<zW[
closing rate 收市汇价;收盘汇率 nCp_RJu
closing transaction 平仓交易 e57R6g)4
clothing levy 成衣税 b SgbvnJ
club deposit 零存整付存款 ~k?wnw
Code of Aid 《资助则例》 /':64#'
Code of Banking Practice 《银行营运守则》 /'E[03I~
Code of Best Practice [Stock Exchange of Hong Kong Limited] J~ome7L
《最佳应用守则》〔香港联合交易所有限公司〕 #gT"G18/!
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〕 NWPT89@ l
Code of Conduct for Persons Registered with the Securities and Futures Commission /{jt]8/;7
《证券及期货事务监察委员会注册人操守准则》 QT73=>^B
code of practice 实务守则;经营守则;执业守则 =Ry8E2NuM
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 Fj2z$
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 cQ1Axs TO
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 -$:*!55:j
Code on Pooled Retirement Funds 《集资退休基金守则》 a~a:mM>p
Code on Share Repurchases [Share Repurchase Code] L-S5@;"
《公司购回本身股份守则》〔《股份购回守则》〕 {X{S[(|
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 |r,})o>
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 =3A4.nW
co-debtor 共同债务人 c2,g%(
co-financing scheme 共同融资计划 v_pe=LC{-e
cognizance 证明令 iWC}\&i
coin 硬币 +>;Ux1'@
coin replacement programme 硬币取缔计划 |e+3d3T35
coin set 套装硬币 !L
q'o?
coinage 硬币 "\`Fu
Coinage Security Fund 硬币发行基金 3!/J!X3L
cold call 主动与准客户接触 TQNdBq5I6
collapse in prices 价格下泻;价格下挫;价格暴跌 FE{c{G<
collateral 抵押品 vV$^`WY4
collateral bond 担保债券 ZI qXkD
collateral loan 抵押贷款 xgj'um
collateral security 附属抵押品 cn/&QA"
collection 征收;收取 TbT/ 5W3
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 Q&w_kz.
collection of betting duty 收取博彩税 &~/g[\Y
Collection Office [Inland Revenue Department] 收税处〔税务局〕 2RF3pIFrm
collective consumption 集体消费 [g<gu~
Collector 收税主任 ;<''oY
Collector of Rates 差饷征收官 rP2h9Cb
Collector of Stamp Revenue 印花税署署长 X[H .t$w5A
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 T}1"
combined surplus 合并盈余 3`vKEThY)
combined visible and invisible trade account 有形及无形贸易合并帐目 K@%T5M4j
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 km5gO|V>m
commemoration coin 具纪念性的硬币 SqRM*Cf=
commencement of winding-up 清盘开始 8v8-5N
commerce and industry sub-index 工商分类指数 -!qjBK,`X
commercial activity 商业活动 "=C~IW
commercial bank 商业银行 :AFU5mR4&
Commercial Bank Act of Norway 《挪威商业银行法》 T ,!CDm$=
Commercial Banks Law 《商业银行法》 u,`3_I^
commercial borrowing 商业借款 GHn0(o &K
Commercial Code of Japan 《日本商法》 1!;~Y#
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 ((#BU=0iK
commercial invoice 商业发票 D_$N2>I-
commercial letter of credit 商业信用证 DbB<8$
commercial loan 商业贷款;商业放款 C9MK3vtD.
commercial paper 商业票据 <pa-C2Ky
commercial paper market 商业票据市场 9I
[:#,zdf
commercial registry 商业登记处 @&&}J
commercial return 商业回报 !\d~9H%`B
commercial sale 商业销售 ^>!&]@
commercialization 商品化 *S}CiwW>/
commercially viable 具商业利益;有利可图 )m8Gbkj<
Commerzbank AG 西德商业银行 ar,v/l>d4N
commission 佣金;委员会 SFtcO
Commission des Operations de Bourse of France 法国证券事务监察委员会 LEtGrA/%@b
commission house 佣金行;代办行 ~,KrL(jC
commission payable 须付的佣金 a?GXVQ
commission rebate 佣金回扣 Cg~1<J?2
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 oq,nfUA
Commissioner of Banking 银行监理专员〔银监专员〕 ni2 [K`
Commissioner of Estate Duty 遗产税署署长 dMsS OP0E
Commissioner of Inland Revenue 税务局局长 Bsg^[~jWJu
Commissioner of Insurance 保险业监理专员 F:#5Edo}A
Commissioner of Rating and Valuation 差饷物业估价署署长 QJVB:>A
commitment 承担;已承担的开支;承担额;承担项目 .=<s@Sg,t
commitment fee 承诺费 4:Ju|g]O
Committee of the Hong Kong Association of Banks 香港银行公会委员会 :k`Qj(7S
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 \ >wQyz
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 \nWbGS(
Committee on Payment System [Hong Kong Monetary Authority] 7BwR ].
支付系统委员会〔香港金融管理局〕 OgQ8yKfDB
Committee on Unit Trusts [Securities and Futures Commission] i%<NKE;v7m
单位信托委员会〔证券及期货事务监察委员会〕 0QPY+6
Commodities Dealers' Deposit Fund 商品交易商按金基金
`+vQ5l$;L
Commodities Trading Commission 商品交易事务监察委员会 DCLu^:|C"
commodity 商品 RFFbS{U*
commodity classification 商品分类法 5[B)U">]
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 b&4JHyleF
commodity dealer 商品交易商 OvwoU=u
commodity exchange 商品交易所 )CE]s)6+2
Commodity Exchange Compensation Fund 商品交易所赔偿基金 Wf5;~RJC?
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 8mRZ(B>% X
commodity flow method 商品流动法;商品流通法 oHv.EO
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 :eD-'#@$u
commodity futures contract 商品期货合约 /4+Q;
P
commodity market 商品市场 m{Uh{G$
commodity tax 商品税 :BV $3]y
commodity trading adviser 商品交易顾问
nVgvn2N/
commodity trading adviser's representative 商品交易顾问代表 SDS P4W5
commodity trading advisory contract 商品交易顾问合约 tq~f9EvC
commodity warrant 商品期权证 GhcH"D%-
commodity-based investment 以商品为基础的投资 PZ'|)
common fund 共同基金 eg?p)|
common property 分权共有财产 ;vPFRiFK
common share 普通股 [4YRyx&:++
common stock 普通股 No[9m_
Commonwealth Bank of Australia 澳洲联邦银行 q&&"8.w-
Commonwealth Development Corporation 英联邦发展公司 c V@^<
Commonwealth Finance Ministers Conference 英联邦财长会议 TNN@G~@cm
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 K8-1?-W
Commonwealth income tax 英联邦入息税 R1Q,m
Commonwealth Preference 英联邦特惠制 U,T#{
communal property 公有财产;公有产业 iR{@~JN=)
communication expenses 通讯费用 #?D[WTV
Community Preference 欧共体特惠制 >d"\
commutation of pension 退休金的折算 i?@7>Ca
commuted gratuity 折算酬金 vRW;{,d
commuted pension gratuity 经折算的退休酬金 QQ{*j7i)
Companies Act [United Kingdom] 《公司法令》〔英国〕 {g1R?W\LZ
Companies Handbook 《上市公司手册》 :(/1,]bF
companies inspector 公司检查员 L>WxAeyu1K
Companies Liquidation Account 公司清盘帐户 Bfdfw+
Companies Ordinance: Information to be Included in a Rights Issue Prospectus _7;G$\^&.
《公司条例:供股章程须载有的资料》 LX&O"YY
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》 yil5aUA
Companies Registration Officer 公司注册主任 L7GNcV]c
Companies Registry 公司注册处 /u90)x
Companies Registry Trading Fund 公司注册处营运基金 (vi^ t{k
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 y,1U]1TP
Company Formation and Enforcement Division [Companies Registry] ,|?#+O{
公司成立及条例执行部〔公司注册处〕 =HIKn6C<
company in which the public are substantially interested 由公众拥有相当权益的公司 K%/\XnCY
company limited by guarantee 担保有限公司 gN(kRhp
company limited by shares 股份有限公司 F g):>];<9
company register 公司登记册 N.]~%)K:{
company registration fee 公司注册费 EW4a@
company with limited liability 有限法律责任的公司 jpR]V86G
company's memorandum 公司组织章程 ,aP5)ZN-
company's reserve 公司储备 U
Rq9:{
comparative advantage 比较优势;比较利益 4, Vx3QFZ
compensation 补偿金;赔偿 =s'H o
Compensation Committee [Stock Exchange of Hong Kong Limited] QZ7W:%r(4
赔偿委员会〔香港联合交易所有限公司〕 Xa;wx3]t
compensation from insurance 保险赔偿 "7Kw]8mRR
compensation fund 赔偿基金 &"T7KXx
compensation fund levy 赔偿基金征费 IIXA)b!
compensation rate 补偿率
&,Loqr
Compensation Review Committee 赔偿检讨委员会 [J eq ?X9
compensation scheme 赔偿计划 5S&Qj7kr
compensation trade 补偿贸易 !nsr( 7X2
compensation value 补偿值 32anmVnf
compensatory payment 补偿付款 P92pQ_W
competition and pricing strategy 竞争与定价策略 ('BB9#\t
competitive edge 竞争优势 7TypzgXNe
competitive price 具竞争力的价格 vmfFR
competitive tender 竞争性投标 [4B(rra
Compliance Committee [Stock Exchange of Hong Kong Limited] q%f90
监察委员会〔香港联合交易所有限公司〕 9h-S,q!
component of expenditure 开支组成部分 :nqDX
Composite Consumer Price Index 综合消费物价指数 /RhM6N
composite index 综合指数 jY/(kA]}
composite rating 综合评级 Pd d(1K*
composite return form 综合报税表 `O.pT{Lf
Composite Securities and Futures Bill 《证券及期货综合条例草案》 .),9a,
composite tax return 综合报税表 'zMmJl}\vd
composition 组合成分;债务重整协议 F/tRyq`D
composition of earnings 收益组合成分 Wie0r@5E
compound increase 复合增加率;复合增长率 V8o,
e
compound interest 复利 {IBbN05 ;
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 5RO6YxQ
comprador note 买办票据 ).u>%4=6
comprador order 买办付款令票 /Hm/%os
comprehensive income tax 综合所得税 /J!hKK^k
comptroller 审计主任 &pz`gna
compulsory liquidation 强制清盘 3?h!nVI+2J
compulsory winding-up 强制清盘 g3%x"SlIU
computation 计算;计算表 TI"Ki$jC
computational procedure 计算方法 {LqYb:/C5U
computer audit programme 电脑审计程序;电脑核数程序 tId,Q>zH
concentrated position 集中持仓量 lq`7$7-4
concentration risk 资金集中风险;集中融资风险 )ytP$,r![S
concept stock 概念股 :AuK Q`c
concession 特许权;宽减措施;优惠 P&Xy6@%[Z
concession contract 特许经营权合约 DSp~k)
concessionary rate 优惠率 :c )R6=v
concordat 协定;契约;国际监管条约 fffWvf
condition 条件 9M|#X1r{%{
conditional endorsement 附有条件的背书 f1o^:}5x
conditional offer 有条件要约 SjJ$Oinc
conditional sale agreement 有条件售卖协议 *(i%\
conditions of tender 投标章程 r<P? F
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》 K@osD7-
conduct of business standard 业务操守准则 |r+hj<K
Confidentiality Understandings 保密谅解文件 i \lr
KA
confirmation letter 确认书 7VkjnG^!:
confirmation of mail transfer 信汇证明书 6BQq|:U
Confirmation of Payment 已缴税证明书 S4(?=,^-
confirmed letter of credit 保兑信用证 t I9p2!
confirming bank 保兑银行 ~G^+.>j
confiscation order 没收令 D`B*+
connected transaction 关连交易 d=\\ik8
consensus capitalism 共识资本主义 f!GFRMM1
conservative investor 保守投资者 QT1oU P#*
consideration 代价;对价;约因 }J\7IsM&
consideration issue [listing method] 代价发行〔上市方式〕 C^U>{jf !
consideration other than cash 现金以外的代价 %JA^b5''
consignee 收货人;代售人 !|ic{1!_
consignment 托运;寄售 5Go@1X]I
consignor 付货人;托运人;寄售人 B&*`A&^y
consolidated account 综合帐目 -&v0JvTJ9j
consolidated account expenditure 综合帐目开支 r>"l:GZ
consolidated balance sheet 综合资产负债表 .0X 5Vy
consolidated cash deficit 综合现金赤字 ~1,$
consolidated cash surplus 综合现金盈余 = P$7
"
consolidated enterprises sectorial index 综合企业分类指数 #xhl@=W;
consolidated net earnings 综合净收益;综合净盈利 ;'<SsI
consolidated net profit 综合净利润;综合纯利 t`V U<
consolidated policy 综合保单 EzCi%>q
consolidated price 综合价格 YsTF10
consolidated profit and loss account 综合损益帐;综合损益表 Ac
+fL
consolidated public sector expenditure 公营部门综合开支 QNj6ETB-d
consolidated revenue account 综合收入帐 kO/;lrwC
consolidated shareholders' fund 综合股东资金 AVc|(~V
consolidation of shares 股份合并 {;JFoe+
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 `j.-hy>s
consortium company 财团公司 .^rsVNG
consortium loan 银团贷款 =`V9{$i
constant dollar figure 固定币值 akgvV~5
constant market price 固定市价 +~lPf.
constant price 固定价格 "#%9dWy
constant price series 固定物价计算数列 LN'})CI8m
constant rate 固定比率 WO+>W+|N
constituent stock 成分股 (|y@ftr@
constitution 章程;组织章程 `n e9&+
construction output 建造产出量 /9-kG
constructive trust 法律构定信托 Et)j6xz/F
consultant accountant 顾问会计师 8..g\ZT
consultant's fee 顾问费 }.<]A
Consultation Paper on Proposed Regulation on Share Margin Financing s8r[U, }(
《监管股票按贷财务的建议谘询文件》 }\ya6Gi8
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability *}ZKQ
《有关联交所检讨董事资格的程序的谘询文件》 3.?oG5P#
consumer behaviour 消费者行为 x$bCbg
Consumer Council 消费者委员会 _ukBp*u
consumer credit financing operation 消费者信贷业务 3J^'x
consumer demand 消费者需求 eI5W; Q4
consumer durables 耐用消费品 0IbR>zFg.
consumer expenditure 消费开支 oi^pU
consumer goods 消费品 @CCDe`R*
consumer market 消费市场 [;7$ 'lr%D
consumer price 消费物价 p,OB;Ncf/
Consumer Price Index [CPI] 消费物价指数 PV/ hnVUl
Consumer Price Index (A) 甲类消费物价指数 ,L(q/#p
Consumer Price Index (B) 乙类消费物价指数 +C=^,B!,
Consumer Price Index Classification System 消费物价指数分类法 1-pxM~Y
Consumer Price Index Report 《消费物价指数月报》 tW3Nry
Consumer Price Index series 消费物价指数系列 o{K#LP
consumer price inflation 消费物价上涨 1tCe#*|95
Consumer Representative Action Fund 消费者集体诉讼基金 <r8s=<:
consumer sentiment 消费意欲 ~_4$|WKl
consumer spending 消费开支;消费支出 {'f=*vMI
consumption expenditure 消费开支 MrS~u
consumption pattern 消费模式 l;;"v) C8
consumption product 消费产品 r@H7J 5<Y-
consumption tax 消费税 cbX<
contango 交易延期费;延期交割费;期货溢价 KMV&c
contingencies warrant 紧急拨款令;应急支款授权书 >=L<3W1
contingency 应急费用;意外开支准备金 a0B,[i
contingency allowance 应急准备金 -[5yp 2F-{
contingency sum 应急费用;意外开支准备金 g; ZVoD
contingent assets 或有资产
m<:g\_<
contingent debt 或有债权;待确定债务 J|WkPv2
contingent interest 待确定的权益 Uv=hxV[7y
contingent liabilities 或有负债 |-vn,zpe
contingent profit 或有利润 (d=knoo7A
contingent right 或有的权利 1Qo2Z;h@
continue to hold a deposit 继续持有存款 R94ID@LF
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 C;eM:v0A[
continuing rent 连续租金 h%%dRi
continuing trustee 留任受托人 Ap%tm)@1
continuous licensing system 长期持牌制度 2E=vMAS
Continuous Net Settlement System [CNS System] 持续净额交收系统 inv 5>OeG
contra account 对销帐户 tc)4$"9)
contra flow 资金回流 dWDf(SS
contra item 对销项目 )Hlc\Mgy
contra transfer 对销转拨 X&bnyo P
contract 合约 N51RBA
contract for difference 差价合约 3*[YM7y
contract for service 服务合约 7D)i]68E
contract for settlement 平仓合约 mMtX:
contract note 成交单据 B ez 7
contract of copartnery 合伙合约 G\o*j|
contract of indemnity 弥偿合约 eTY""EWU
contract of insurance 保险合约 2z=aP!9]
contract of reinsurance 再保险合约 0HS"Oxx'
contract price 合约价格 >=3ay^(Y2D
contracting party 订约人;立约人;缔约国 Z3nmC-NE
contractual agreement 合约协议 x[eho,6)
contractual commitment 合约承担 3h>56{P
contractual joint venture 合约式联营企业 :~dI2e\:
contractual mutual fund 合约互惠基金 Kx5VR4f`J@
contractual right 合约权利 PLDp=T%
contractual savings fund 合约储蓄基金 p |xMXoa`
contributed surplus 实缴资本盈余 Ni)/L(
&
contribution 出资;供款;捐款;分担款项 g{$F;qbkO
contribution account 供款帐户 #~@Cl9[)D
contribution to gross domestic product 在本地生产总值中所占比率 tGh!5EZ6`
contribution to investment 出资额 HCVMqG!
contribution to pension fund 退休金供款 BJI"DrF
contributor 供款人;出资人;捐助人 d"hW45L
contributory 分担人 jMB&(r
contributory scheme 供款计划 !&8HA
contrived cessation of business 有预谋的停业 2ID]it\5
control 控制权;控制;管制 #MI4 `FZ
control of a company 公司的控制权;公司控股权 IAa}F!6Q1
control of business 业务的控制权 !S}4b
controlled company 受控制公司 *u`[2xmuYf
controller 控制人;控权人;会计长 o+.LG($+U
controller of an authorized institution 认可机构控权人 v6_fF5N/
controlling company 控股公司 9)]asY
controlling interest 控制权益;控股权益 xr'gi(.o
controlling officer 管制人员 j5qrM_Chg
controlling officer's report 管制人员报告 K#<cuHGC
controlling shareholder 控股股东;持有控股权的股东 ]2o? Gnn@
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》 zz~AoX7V6
conventional lending 传统放款;常规放款 B&k"B?9mL
conversion 兑换;换算;转换〔证券〕 j@+QwZL|
conversion factor 换算因数 )]a{cczL"
conversion of stock 公债的转换 sT|FgB
conversion rate 兑换率;换算率;转换价格〔证券〕 #99fFs`w
convertibility 可兑性;兑换性;自由兑换 d%='W|i\p&
convertibility undertaking 兑换保证 N T<>LWo
convertible 可兑换;可换股 f-/zR %s{
convertible currency 可兑换货币 .q7|z3@,
convertible debenture 可转换债权证 %I6c}*W
convertible loan stock 可转换股的债权股额 jV!9IK;HA.
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 %nkP?gn"a
conveyance 转易;转易契;财产转让证书 n%Gk
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conveyance of property 财产转让 i*g>j <`
conveyance on sale 售卖转易契 1'>wrGr
conveyancing fee 业权转易费 b"C1
conveyancing scale charges 物业转易收费标准 ?#rejA:
cooling-off period 冷静期 mU3 @|a/@0
co-owner 共同拥有人;分权共有人 ,8MUTXd@ V
co-partner 共同合伙人 c O[Hr
co-partnership 共同合伙 z7'C;I
Copenhagen Stock Exchange 哥本哈根证券交易所 1'{A,!
core capital 核心资本 BVk&TGa;[$
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons yG<`7v
《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》 n_X)6 s
Core Principles for Effective Banking Supervision [Basle Committee] ?$&iVN^UA
《有效监管银行业的主要原则》〔巴塞尔委员会〕 iO_6>&(
cornering “夹仓”;轧空;囤积居奇 kX)Xo`^Ys
corporate borrower 借款公司;借款机构 2PrUI;J$
corporate business 公司企业;公司业务 .W)%*~ O!;
Corporate Communications Department [Stock Exchange of Hong Kong Limited] &6mXsx$
企业传讯部〔香港联合交易所有限公司〕 5bKm)|4z6
corporate customer 公司客户 bF
X0UE>
corporate dealer 公司交易商 r#CQCq
Corporate Finance Division [Securities and Futures Commission] 0j)D[K
企业融资部〔证券及期货事务监察委员会〕 I "<ACM
Corporate Finance (D.T.C.) Limited 协联财务有限公司 -*I Dzm
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 ;j]-;wg-;
corporate governance 公司管治 & NO:S
corporate income tax 公司所得税 p%+uv\Ix
corporate investment adviser 公司投资顾问 `swf~
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 =6N%;2`84
corporate plan 公司计划 !.nyIA(
corporate practice 执业法团 N-O"y3W}
corporate profits tax 公司利得税 fxKhe[;
corporate savings 公司储蓄 g~i%*u,Y<
corporate service tax 公司服务税 3RyB 0
n
corporate signature 法团的签名 A/zZ%h
corporation 法团;公司 Rt^~db
corporation bond 公司债券 @1UC9}>
corporation stock 公司股证;地方债券〔英国〕 ~Kr_[X:d5
corporation tax 公司税 Nhnw'9
correction phase of stock market 股市调整期 );zLy?n
Correctional Services Industries Suspense Account 惩教工业暂记帐 hkhk,bhI
corrective affidavit 修正遗产申报誓章 z[q#Dw
correspondent bank 代理银行 O-D${==
Cosmos Finance Limited 宇宙财务有限公司 YAvOV-L
cost 成本;费用;价格 gLyE,1Z}u
cost centre 成本中心 O*8.kqlgt
cost competitiveness 成本竞争力 `Z3p( G
cost control 成本控制;成本管理 A*r6
cost convention 原值成本法;成本惯例 L\u6EMyV
cost effectiveness 成本效益;经济效益 cU^Z=B
cost efficiency 成本效率 L&WhX3$u
cost element 成本要素 p*_^JU(<p
cost flow 成本流转 ksB-fOv*N
cost input 投入资金 ?'dsiA[
cost management information system 成本管理资料系统 )ZcwG(o0
cost of an asset 资产成本 9Rg|o CP_
cost of borrowing 借贷成本 cy6lsJ"?
cost of capital 资本成本;资金成本 5A~lu4-q
cost of installation 安装费 HoIK^t~VT#
cost of issue 招股费用;发行股份费用 TC%ENxDR
cost of living 生活费用 YFF\m{#
cost of transmitting 传送费用 {xzs{)9|Y4
cost overrun 成本超支 y p}a&Dg
cost price 成本价格 BmP!/i_
cost price structure 成本价格结构 +l "z
cost to the revenue 政府收入的损失;政府减少的收入 v7ShXX:
cost-benefit analysis 成本效益分析 OcBKn=8
cost-benefit study 成本效益研究 |H LU5=Y
cost-book company 以成本帐原则组成的公司 xKl!{A9$w
cost-effectiveness analysis 成本效益分析 C{r Sq
costing 成本计算;成本计算法 ,o3{?o]s
costing and pricing policy 成本及定价政策 ;6T>p
costing exercise 成本计算工作 X<OOgC
costing review 成本检讨 {O4y Y=G
cost-of-living allowance 生活津贴 g=T
!fF=
cost-of-living index 生活指数;生活费用指数 <]jKpJ{3N
cost-plus pricing 成本加成定价法 #@*;Y(9Ol
cost-push inflation 成本推动的通货膨胀
9z9EK'g
cost-recovery basis 收回成本的原则 w[bhm$SX]B
cost-related charges 依成本而定的收费 ^HYrJr$y
cost-related fee 依成本而定的收费
yv@td+-"D
co-surety 共同担保人 HX(Z(rcI
co-trustee 共同受托人 m|}};8
cotton futures 期棉 :UMtknV
Council of SEHK 联交所理事会 oY#62&wk4
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 M+mO4q6
counterclaim 反申索 d'4^c,d
counterfoil 联页〔收据〕;存根〔支票〕;票根 eiNF?](3O
counter-guarantee 反担保 ]W-7 U_
counter-inflationary policy 反通货膨胀政策 :j}]nS
countersignature 副署签名;连署签名 )9.i'{{ 0
country debt provisioning 债务国坏帐准备 -jv%BJJlX
country of beneficial ownership 实益拥有国 +EtL+Y(U
coupon 息票;赠券 / p_mFA]@
coupon rate 息票利率 u0)~Im,X
cover 保证金;承保范围;补仓 zO)>(E?
cover note 临时保单 YL$#6d
cover short position 补仓;填平空仓 /qYo*S_cG
coverage 保额;承保范围 wcdD i[E>i
covered call 备兑认购期权 w;RG*rv
covered option 备兑期权 \sUk71L`j
covered warrant 备兑认股权证 RW#&