C: ,<pk&54.@'
dK5|tWJX
calendar year figure 历年数字 L=ala1{O
call 催缴通知;认购期权 kb27$4mm
call deposit 通知存款;活期存款 ':}
call loan 短期同业拆借;通知贷款 xXCSaBS~
call margin 补仓;追加保证金 :r{;'[38
call market 短期同业拆放市场 ?l6NQ;z
call money 短期同业拆借;活期贷款 ^9{mjy0Q
call option 认购期权;看涨期权 "M)kV5v%
call price 赎回价格;提前赎回价 HI`
q!LPv
call warrant 认购认股权证;回购认股权证 .d^XM
callable share 可收回股份;可兑付股份 !,}F2z?4c
called up share capital 已催缴股本 GE2^v_
Canadian Dollar [CAD] 加拿大元 ypCarvQT
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 P)>`^wc$
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 B.e3IM0
cancellation price 取消费 3C+!Y#F
cap 上限 qqmhh_[T
capital 资本;资金 W+F^(SC\
Capital Accord 《资本协定》 u9TiEEof3
capital account 资本帐;非经常帐 doIcO,Q
capital account commitment balance 资本帐承担额结余 Gk!06
Capital Adequacy Directive [CAD] 《资本充足指引》 $P9'"a)Lm
capital adequacy ratio [CAR] 资本充足比率 XZ8#8Di8
capital allowance 资本免税额 q;W(;B
capital alteration 资本变更 YA";&|V
capital and liabilities ratio 资本负债比率 KA=cIm
capital and liquidity requirement 资本与流动资金的规定 *Zj2*e{Z9U
capital appreciation 资本增值 @w%{yzr%
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 b,Z\{M:f;F
capital assets 资本资产 =B0#z]qu
capital at risk 风险资本 Gu3# y"a>
capital base 资本基础;资金基础 ^
#6Ei9di
capital charges 资本支出;资本费用 d".Xp4}f
capital commitment 资本承担 gPo3jw o$
capital contribution certificate 出资证明书 =JqKdLH
capital convergence 划一资本充足比率 7j9X<8*
capital cost 资本成本;建设成本;建设费用 _'W en
capital cover 资本保证 jkzC^aG
capital deficit 资本亏绌;资本赤字 l7+[Zn/v *
capital divided into shares 资本分成股份 ;;A8TcE
'
capital element 资本因素;资本部分 4iXB`@k
capital equipment 资本设备 R\^n2gK
capital expenditure 资本开支;非经常开支 0[f8Gb3
capital expenses 资本费用 _a~uIGN
capital financing 筹集资本;以非经常收入支付非经常开支的结算 =54"9*
capital flow 资金流量 $.7Ov|
capital formation 资本形成;集资 1>KZ1Kf
capital formation figure 资本组合数字 ODggGB` H`
capital fund 资本基金 0u3"$o'R
capital gain 资本增益;资本增值 0q@U>#
capital gains tax 资本增值税 ^}F @*A;o
capital goods 资本财货;资本货物 c"|4'#S
capital grant 非经常补助金;非经常拨款;建设补助金 4Jf6uhaE
capital grant cycle 建设补助金周期 4iDlBs+
capital injection 注入资本;注资 '@{'T LMCi
capital input 投入资本 ^Yz.}a##w2
capital intensity 资本密集度 Vy-kogVt
capital intensive 资本密集 u_;&+o2
capital investment 资本投资 <~rf;2LZ
Capital Investment Fund 资本投资基金 /2<1/[#
capital loss 资本损失 y; .U-}e1
capital maintenance 资本保值;资本保留 .4t-5,7s%
capital market 资本市场;资金市场 ?qdZ]M4e
capital market instrument 资本市场票据 M%\=Fb
capital money 资本款项 VGHy|5K$
capital money subject to a trust 信托财产资本 @T
}p.
capital movement 资本流动 8hKyp5(%l
capital nature 资本性质 m(CbMu
capital outlay 资本支出 6 4fB$
capital portion 资本部分 %[ Z[
capital profit 资本利润 w2o%{n\L
capital project 基本工程项目;非经常开支项目 @TvoCDeI
capital receipt 资本收入 8[z<gxP`?
capital redemption 资本赎回 _&U5 u
capital redemption business 资本赎回业务 A9?h*/$
capital redemption contract 资本赎回合约 /]_a\x5Ss
capital redemption reserve 资本赎回储备 {J?#KHF'|
capital reduction 资本减缩;减资
x]6wiV
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] +&U{>?.u
股本削减计划〔香港联合交易所有限公司〕 |JR;E$
capital repayment 偿还资本 ]0g$3
capital reserve 资本储备;后备资本 ^:(:P9h
capital revenue 资本收益;非经常收入 b<1k$0J6
capital spending 资本开支;资本支出;非经常开支 AUan^Om
capital stock 股本 %
T2C0P
capital stock subscription 认缴股本;认购股本 UP8=V>T02
capital subsidy 建设津贴;基本建设津贴 5D~>Ed;
capital subvention 非经常资助金 |t1ij'N
capital sum 资本额 A.5N<$l
capital tax 资本税 w
b@Zna
capital transfer tax 资本转移税 Sh]g]xR
capital turnover 资本周转率 hj8S".A_
capital value 资本价值 #fuc`X3:HL
capital works project 基本工程项目 ]tu:V,q
Capital Works Reserve Fund 基本工程储备基金 o#X=1us
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 *Dz<Pi^
capitalization 资本化;资本总额 Nydhal00
capitalization of interest 利息化作本金 &3o[^_Ti
capitalized interest 化作本金的利息 FtEmSKD
capitalized loan 转作资本的贷款 7jf%-X
capitalized value 资本还原值;资本化价值 DKvNQ:fI>9
capitation grant 按人计算的补助金 Q9\6Pn ]T
captive insurance business 专属自保保险业务 ,.g9HO/R1
car insurance 汽车保险 m9&MTRD\
Caribbean Development Bank 加勒比开发银行 #VLO6
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] XW^Sw;[efZ
意大利嘉利堡银行 ]Uy
cT3A
cartel 同业联盟;卡特尔 b6LwKUl
cartelized rates system 联营式利率制度 B!z-O*fLE1
cash 现金;现款 E&RiEhuv
cash accounting system 现金会计制度 0Xke26ga
cash acquisition 以现金投资所得的资产 T VuDK
cash allowance 现金津贴 " %,KZI
cash assets 现金资产 DaK2P;WP
cash at bank 银行现金;银行存款 PCx] >&
cash balance 现金结余 ?)60JWOJ1
cash basis 现金收付制;收付实现制 opQdym
cash basis accounting 现金收付制会计;收付实现制会计 ^EG@tB $<
cash bonus 现金红利 7p!w(N?s
cash book 现金出纳帐;现金簿 I1TzPe
cash client 现金客户 =`
%iv|>r0
cash commission rebate 现金回佣 ,^>WCG
cash compensation 现金补偿 q3~RK[OCq
cash contribution 现金承担额;现金分担额 ]h`<E~
cash cost 直接费用;现金成本 k *#fN(_
cash coupon 现金礼券 z1WF@Ej
cash credit 现金信贷 2".^Ma^D!
cash deficit 现金赤字 clcj5=:
cash deposit and withdrawal 现金收支 uqN:I)>[P
cash disbursement journal 现金支出日记簿 s-z*Lq*
cash disbursement slip 现金支出传票;现金支出单 QIcg4\d%s
cash flow 现金流量;银根 %)|_&Rh
cash flow lending 流动现金放款;无抵押融资 qM|-2Zl!+
cash flow statement 现金流量表;现金流动表 !OO{qw(*g
cash flow surplus 现金流量盈余 YXBU9T{r
cash in hand 库存现金;手头现金 (Vvs:h%H
cash in till 备用现金 >`@c9
m
cash in transit 运送中现金;在运现金 tR;? o,T
cash input 投入现金 s*XwU
cash input figure 现金投入数字 itp$c|{
cash limit 现金支出限额;现金限额 6z (eW]p
cash margin 现金保证金 XQH
wu
cash market 现货市场;现金交易市场 #fb <\!iza
cash offer 现金要约;现金补偿额 5 GwXZ;(G
cash payment 现金付款;现金支付 N?7vcN+-t)
cash position 现金头寸 gA&+<SK(
cash price 现金价格 xD(RjL+
cash receipts journal 现金收入日记簿 Qxvj`Ge
cash receiving slip 现金收入传票;现金收入单 UB4 M=R|
cash settlement 现金结算 ~I+}u]J
cash surplus 现金盈余 q,W6wM;,E
cash with order 订货付现;凭票即付 pO;BX5(x
cashier's order 银行本票 L&i _
cashier's order outstanding 未承兑的银行本票 t]j4PNzn
cash-limited subhead 有现金支出限额的分目 XHN`f#(w
cash-sweep 现金彩票活动 w(y#{!%+
casual client “散客”;“散户” =36e&z-#
CCASS Depository 中央结算系统证券存管处 upJ|`,G{
CCIC Finance Limited 中芝兴业财务有限公司 -9.Rmv#og{
cedant 分出者 gm-m_cB<
ceding company 分出公司 K)h\X~s
ceding insurer 分出保险人 U;QN+fF]u
ceiling 上限 #kuk3}&
ceiling price 最高限价 XO=UKk+EK
central bank 中央银行 R
m{\ R
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 @rTAbEk{U
central banking 中央银行业务 jMT];%$[
central banking function 中央银行职能 ~HR/FGe?N
Central Clearing and Custodian System 中央结算及托管系统 6L2Si4OGjG
Central Clearing and Depository System 中央结算及存管系统 vfh0aW-O
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 K]b_JDEk
central clearing house 中央结算所 LEUD6 M+~t
central clearing system 中央结算制度;集体交收系统 kRyt|ryWh
central custody system 中央托管系统 LB)sk$)
central depository 中央存管处 [~
Wiy3n
central depository system 中央证券存管制度 `F#<qZSR
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 {U`B|
central rate 中央汇率;中心汇率 ${/"u3a_
Central Registration Hong Kong Limited 香港中央证券登记有限公司 T%Vg0Y)P;
Central Tender Board 中央投标委员会 mNvK|bTUT
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 WdA6Y
centralized budgetary and payments system 集中预算及支付制度 V<#E!MG
centred 12-month moving average 十二个月定位移动平均数 "
-Ie
certificate of approval 批准证明书 PR&D67:Jy
certificate of beneficial entitlement to property 资产权益证书 /!r#=enG7
certificate of compliance 合格证明书;合约完成证明书 )LA^j|Y}
certificate of deposit [CD] 存款证 h%hE$2
certificate of exemption from estate duty 豁免遗产税证明书 ATeXOe
certificate of incorporation 公司注册证书;法团注册证书 W[dMf!(
certificate of incorporation of registered trustees 注册受托人法团证书 `mI%Se
certificate of indebtedness [CI] 负债证明书 n(mS
certificate of insurance 保险证书 }>
51oBgk_
certificate of interest 权益证明书;息票 Wgh4DhAW
certificate of means 资产证明书 lZ3o3"
certificate of participation 参与证明书 :\0q\2e[<
certificate of payment of profits tax 缴付利得税证明书 Se
o3 a6o
certificate of preference 特惠税证 +3c!.] o;
certificate of rateable value 应课差饷租值证明书 x bG'![OX
certificate of registration 登记证书;注册证明书 ~N i#xa
certificate of satisfaction 清偿证明书 K|H&x"t
certificate of transfer 转让证明书 XZcT-w7
certificate to bearer 不记名证明书 4b" %171
certification 核证 C~2/ 5
certification fee 核证费 YzcuS/~x
certified cheque 经银行证明可兑现的支票 AX|-Gv
certified public accountant [CPA] 执业会计师 Z66b>.<8
certified statement 经证明的报表 [7gyF}*;
cessation of business 停业 M!=WBw8Y]a
cession 分保 Kb_R "b3v
C.F. Finance Company Limited 浙一财务有限公司 gc'C"(TO(
chance 机会;中彩机会 4{'0-7}
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 Y:nF.An3
change of domicile 迁册 =jik33QV<
change to estimates 修订预算 ,RkL|'1l
change to the approved estimates of expenditure 核准开支预算的变动 x04JU$@
charge 费用;押记;抵押 L"i
B'=
charge number 税单号码 dBV^Khf J
charge on assets 资产的征税 x 5u.D^
charge upon general revenue 从政府一般收入中拨款支付 cx]O#b6B.
chargeable 可予征收;应课税的 ZKGS?z
chargeable agreement for sale 可予征收印花税的买卖协议 $z7[RLu0!
chargeable income 应课税入息 XFeeNcqF
chargeable normal trading receipt 应课税的一般营业收入 2p( M`@
chargeable profit 应课税利润 CqXD z
chargeable to tax 应课税 -DO*,Eecv
charged to... 记入……帐目 w"CcWng1
chargee 承押记人 lR!Sdd} -
charge-holder 受押人 (%fl
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 kT(}>=]g
charging order 押记令 Nk-biD/J
chargor's right 押记人的权利 1}E`K#
charitable donation 慈善捐款 x8a?I T.
charitable trust 慈善信托 SL;\S74
charity property 慈善财产 0Fw0#eE
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 7Q<uk[d0
charter 章程;特许权 +uF!.!}
charter of incorporation 成立章程 ~Od4(
}/G
chartered accountant 特许会计师 *yuw8
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 K_V44f1f
Chartered Institute of Public Finance and Accountancy [United Kingdom] B|IQ/g?
特许公共财政及会计学会〔英国〕 e75k-
charterer 承租人 ^n@.
Chase Manhattan Asia Limited 美国大通亚洲有限公司 p}KZ#"Q
Chase Manhattan Bank 美国大通银行 @!\g+z_"
chattels 实产 p{j
}%)6n
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 x@+m_y
Che Hsing Finance Company Limited 浙兴财务有限公司 \TG!M]D:
check-and-balance system 制约平衡制度 n:?fv=9n
Chekiang First Bank Limited 浙江第一银行 A9!gww
cheque 支票 , #yE#8
Chiao Yue Finance Company Limited 侨裕财务有限公司 R
v9?<]
Chiba Bank, Ltd. 千叶银行 w5l:^^zF(
Chicago Board of Options Exchange 芝加哥期权交易所 ~U:{~z
Chicago Board of Trade 芝加哥交易所 H/_R!G8\
Chicago Mercantile Exchange 芝加哥商品交易所 '0|AtO77
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 "C$z)
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 d"nz/$
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 j.$#10*:
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 ?~rF3M.=|
child allowance 子女免税额 O)MKEMuA
China & South Sea Bank Limited 中南银行 QD LXfl/
China Affairs Committee [Hong Kong Futures Exchange Limited] 9&A-o
中国事务委员会〔香港期货交易所有限公司〕 0fvQPs!O
China concept stock 中国概念股
6h
N~<
China Construction Bank 中国建设银行 @18"o"c7j
China Development Division [Stock Exchange of Hong Kong Limited] #&.&Uu$
中国发展科〔香港联合交易所有限公司〕 d:0RDK-}s
China Economic News 《中国经济新闻》 2}u hPW+
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 Fzk
China State Bank Limited 国华商业银行 Y[gj2vNe4g
Chinatrust Commercial Bank, Limited 中国信托商业银行 ?JTy+V2t
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 f>JuxX\G
Chinese Bankers Club, Hong Kong 香港银行华员会 bz_Zk
Chinese Banks' Association 香港华商银行公会 pb`F_->uq
Chinese Gold and Silver Exchange Society 金银业贸易场 4Vj|k\vE4
Chinese New Year bonus 年奖;年终花红 V *=To
chit fund 银会 X75>C<
Chiyu Banking Corporation Limited 集友银行有限公司 ?H7*? HV
Chiyu Finance Company Limited 集友财务有限公司 -
Z "w
Cho Hung Finance Limited 朝兴金融有限公司 FxSBxz<N-A
choses in action 无形动产;据法权产 (Q !4\Gy
chronological book 序时帐簿 <@n/[ +3
Chubu Securities Finance Company 中部证券金融公司 cA"',N8!5
Chung Khiaw Bank Limited 崇侨银行 lTPo2-j/eK
Chung Nan Finance Company Limited 中南财务有限公司 ^RG6h
Chuo Trust & Banking Co., Ltd. 中央信托银行 ZLdvzH@'
Chuo Trust Asia Limited 中央信托亚洲有限公司 cgsM]2ZYs
Citibank, N.A. 万国宝通银行 u~yJFIo
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 |KF X0*70
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 e*uaxh+7
Citicorp International Limited 万国宝通国际有限公司 OiX>^_iDt
civil debt 民事债项 euM7>
$`
Civil Service Pension Reserve Fund 公务员退休金储备基金 [7?K9r\#
claim 申索;索偿;债权 ll{jE
claim equalization fund 申索平衡基金 22|eiW/a
claim for refund of property tax 申请发还物业税 vV1F|
claim of debt 债权申索 5O&6 (Gaf
claim on bank 对银行的债权 cb l@V 1
claim to dividend 摊还债款申索 ^_JD
7-g
claimant 申索人;索偿人 <Mo_GTOC!
claims statistics 申索统计数字 ]{Vq;
class of insurance business 保险业务类别 |")}p=
class of property 财产类别 [JFmhLP9
claw-back 递减率 v$"#9oh
clearance cost 清拆成本 V\@h<%{^%7
clearing 结算;票据交换;清算 IpY R
clearing account 结算帐户 g^(wZ$NH
clearing and settlement system 结算和交收系统 cTmoz.0
clearing balance 结算差额 s;q]:+#7g
clearing bank 结算银行 Nm%&xm
clearing cheque 交换支票 |@={:gRJ{x
clearing house 结算所;票据交换所 (7x5
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 6%NX|4_
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 ,FX;-nP%
clearing member 结算会员 DF'-dh</*
Clearing Members' Fund 结算会员基金 m8H|cQ@Uu
clearing participant 结算参与者 S pDVD
clearing rebate 结算费用的回佣 oD_je~b)
Clearing Rules [SEHK Options Clearing House Limited] F"j0;}+N
《结算规则》〔联交所期权结算所有限公司〕 XF(I$Mxl6
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 0F sz
Clerk to the Board of Review 税务上诉委员会书记 aQwc Py|1R
client 客户;委托人;当事人 bC?uyo"
client agreement 客户协议 8qn1?Lb
client confidentiality 客户保密的责任 >/1N#S#9
client money 客户款项 %\=5,9A\
client statement 客户结单 8Cz_LyL
clients fund 客户资金 xh[Mmq/R
close 结算;收市;收盘 zJ7vAL
close a position 平仓;轧平头寸 ?U~C= F?K
close company 股份不公开的公司 ]y@8mb&
close higher 收市时价位较高 B2VC:TG>
close lower 收市时价位较低
dlN(_6>b
close mixed 收市时荣辱互见 aOfL;I
close of exchange 交易所停市 #gi0FXL
close of financial year 财政年度终结 WV!qG6\W
close out 平仓 Rj9z'?a9
close out a long position 平长仓 )I{41/_YA
close out a short position 平空仓 4x.'H18
close steady 收市时价格稳定 vmL%%7
close the gap 弥补差距 "T@9]>6.f
closed position 平仓 Jt"0|+g|
closed-end investment corporation 股份固定的投资公司 !>-cMI6E
close-out price 抛售价格 0Psp/H%
closing account 决算帐户 mq$'\c
9.
closing balance 期终结余;收市结余 -0PT(gx
closing price 收市价;收盘价 0/S|P1!b
closing quotation 收市价;收市行情 BFt?%E/]
closing rate 收市汇价;收盘汇率 B#AAG*Ai8
closing transaction 平仓交易 |r 1\
clothing levy 成衣税 rOw""mE
club deposit 零存整付存款 !HL7a]PB
Code of Aid 《资助则例》 szMh}q"u
Code of Banking Practice 《银行营运守则》 LYNd^}
Code of Best Practice [Stock Exchange of Hong Kong Limited] |E0>-\6
《最佳应用守则》〔香港联合交易所有限公司〕 gxpR#/(E~
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕;《操守准则》〔香港期货交易所有限公司〕 jZS6f*$
Code of Conduct for Persons Registered with the Securities and Futures Commission Z; Xg5
《证券及期货事务监察委员会注册人操守准则》
)YRVy
code of practice 实务守则;经营守则;执业守则 x;S v&
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 b gGd
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 CE-ySIa
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 br+{23&1R#
Code on Pooled Retirement Funds 《集资退休基金守则》 'YQ"Lf
Code on Share Repurchases [Share Repurchase Code] {NXc<0a(
《公司购回本身股份守则》〔《股份购回守则》〕 6ND,4'6
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 Zalgg/.
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 -}1S6dzr
co-debtor 共同债务人 ;$l!mv7
co-financing scheme 共同融资计划 L=3^A'|
cognizance 证明令 /E$"\md
coin 硬币 jFpXTy[>
coin replacement programme 硬币取缔计划 6UR.,*f=
coin set 套装硬币 {o<
4 ^
coinage 硬币 aM5zYj`pW
Coinage Security Fund 硬币发行基金 ~PP*k QZlJ
cold call 主动与准客户接触 T{d7,.:
collapse in prices 价格下泻;价格下挫;价格暴跌 bwUsE U 0
collateral 抵押品 xi8RE@gm
collateral bond 担保债券 qlD+[`=b
collateral loan 抵押贷款 buX$O{43I
collateral security 附属抵押品 gBUtv|(@>[
collection 征收;收取 ym:^Y-^iV
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 5WgdgDb@L
collection of betting duty 收取博彩税 2<)63[YO
Collection Office [Inland Revenue Department] 收税处〔税务局〕 Fh9`8
collective consumption 集体消费 .,(bDXl?
Collector 收税主任 "AP''XNi
Collector of Rates 差饷征收官 He^+>XIam
Collector of Stamp Revenue 印花税署署长 YUJlQ2e(
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 {co(w
7
combined surplus 合并盈余 x0@J~
_0
combined visible and invisible trade account 有形及无形贸易合并帐目 ZdeRLX
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 j':Ybr>BR
commemoration coin 具纪念性的硬币 S*Un$ngAh
commencement of winding-up 清盘开始 yd[}?
commerce and industry sub-index 工商分类指数 D{I^_~-\5
commercial activity 商业活动 lidzs<W-fW
commercial bank 商业银行 RxU6.5N
Commercial Bank Act of Norway 《挪威商业银行法》 S:/;|Dg
Commercial Banks Law 《商业银行法》 }MW*xtGV
commercial borrowing 商业借款 [tym~ZZ]_m
Commercial Code of Japan 《日本商法》 OJ\IdUZ
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 B2:6=8<
commercial invoice 商业发票 1U.se`L
commercial letter of credit 商业信用证 Y>geP+ -
commercial loan 商业贷款;商业放款 % @3AA<
commercial paper 商业票据 HE(|x1C)j
commercial paper market 商业票据市场 'm}K$h(U
commercial registry 商业登记处 Brr{iBz*"
commercial return 商业回报 &F9BaJ
commercial sale 商业销售 u*Z>&]W_
commercialization 商品化 7'Y 3T[
commercially viable 具商业利益;有利可图 R8P7JY[h
Commerzbank AG 西德商业银行 |4aV~n[>#
commission 佣金;委员会 1VL!0H
Commission des Operations de Bourse of France 法国证券事务监察委员会 ~'KymarPU
commission house 佣金行;代办行 LOpnPH`
commission payable 须付的佣金 qEPvV
commission rebate 佣金回扣 yjvzA|(YC
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 0RAmwfXm
Commissioner of Banking 银行监理专员〔银监专员〕 8hba3L_Z
Commissioner of Estate Duty 遗产税署署长 xOP%SF
Commissioner of Inland Revenue 税务局局长 gN1b?_g
Commissioner of Insurance 保险业监理专员 5s_7P"&H
Commissioner of Rating and Valuation 差饷物业估价署署长 7)!(0.&
commitment 承担;已承担的开支;承担额;承担项目 h2ewYe<87`
commitment fee 承诺费 M8a^yoZn
Committee of the Hong Kong Association of Banks 香港银行公会委员会 lrB@n?hk
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 /9 NQ u
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 I8@NQ=UV0
Committee on Payment System [Hong Kong Monetary Authority] &1YqPk
支付系统委员会〔香港金融管理局〕 PN[
`p1F
Committee on Unit Trusts [Securities and Futures Commission] 1%Xwk2l,8b
单位信托委员会〔证券及期货事务监察委员会〕 uFOxb}a9v
Commodities Dealers' Deposit Fund 商品交易商按金基金 m5Q,RwJ!xK
Commodities Trading Commission 商品交易事务监察委员会 I-oI,c%+
commodity 商品 >(S4h}^I
commodity classification 商品分类法 <#<4A0:
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 QCQku\GLV
commodity dealer 商品交易商 IlG)=?8XZ
commodity exchange 商品交易所 Wz}RJC7p
Commodity Exchange Compensation Fund 商品交易所赔偿基金 _*h,,Q
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 eU'DQp*
commodity flow method 商品流动法;商品流通法 `G&W%CHB
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 0b+OB pqN
commodity futures contract 商品期货合约 ~[dU%I>L^
commodity market 商品市场 2Un~Iy
commodity tax 商品税 1OK,r`
commodity trading adviser 商品交易顾问 <DP_`[+C
commodity trading adviser's representative 商品交易顾问代表 #Mw|h^Wm
commodity trading advisory contract 商品交易顾问合约 \c3zK|^
commodity warrant 商品期权证 ^
}Rqe
commodity-based investment 以商品为基础的投资 }Iz'#I
Xx
common fund 共同基金 S%<RV6{aiM
common property 分权共有财产 \.y|=Ql_u
common share 普通股 IJ2 ]2FI
common stock 普通股 tp<uN~rTgh
Commonwealth Bank of Australia 澳洲联邦银行 3?SofPtc/
Commonwealth Development Corporation 英联邦发展公司 xZW6Hk_
Commonwealth Finance Ministers Conference 英联邦财长会议 *CZvi0&
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 m d:$OC3
Commonwealth income tax 英联邦入息税 Y~EKMowI&e
Commonwealth Preference 英联邦特惠制 RB.&,1
communal property 公有财产;公有产业 l4?o0;:)
communication expenses 通讯费用 lb ol+O65
Community Preference 欧共体特惠制 7;RhA5M
commutation of pension 退休金的折算 Wm$(b2t
commuted gratuity 折算酬金 :L#t?~
commuted pension gratuity 经折算的退休酬金 Q1J./C}
Companies Act [United Kingdom] 《公司法令》〔英国〕 =8O057y
Companies Handbook 《上市公司手册》 &S}%)g%Iv9
companies inspector 公司检查员 n0g,r/
Companies Liquidation Account 公司清盘帐户 H_KE^1
Companies Ordinance: Information to be Included in a Rights Issue Prospectus R}njFQvS)
《公司条例:供股章程须载有的资料》 *t J+!1
Companies Ordinance: Information to be Included in Prospectuses Regarding the Valuation of Land and Buildings 《公司条例:招股章程须载列有关土地或建筑物的评估的资料》 __r]@hY
Companies Registration Officer 公司注册主任 |&B.YLx
Companies Registry 公司注册处 \9;u.&$mNB
Companies Registry Trading Fund 公司注册处营运基金 jjbBv~vs
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 &QO~p3M
Company Formation and Enforcement Division [Companies Registry] BoZ])Y6=
公司成立及条例执行部〔公司注册处〕 RFd.L@-]
company in which the public are substantially interested 由公众拥有相当权益的公司 ,g2|8>sJP
company limited by guarantee 担保有限公司 x4|>HY<p?
company limited by shares 股份有限公司 : Y/i%#*1
company register 公司登记册 }[XzM/t
company registration fee 公司注册费 k<RJSK8
company with limited liability 有限法律责任的公司 ON#\W>MK?
company's memorandum 公司组织章程 {WUW.(^]G
company's reserve 公司储备 EM]~yn!+
comparative advantage 比较优势;比较利益 {vYmK#}
compensation 补偿金;赔偿 D|m6gP;P
Compensation Committee [Stock Exchange of Hong Kong Limited] RB<LZHZI
赔偿委员会〔香港联合交易所有限公司〕 >yFEUD:
compensation from insurance 保险赔偿 ''Fy]CwH(
compensation fund 赔偿基金 UH/) 4Wg
compensation fund levy 赔偿基金征费 #R$d6N[H
compensation rate 补偿率 |d^r"wbs3
Compensation Review Committee 赔偿检讨委员会 TJFxo?
gC"
compensation scheme 赔偿计划 _h>S7-X
compensation trade 补偿贸易 R r! PU
compensation value 补偿值 ofbNg_K>
compensatory payment 补偿付款 6Ug(J$Ouh
competition and pricing strategy 竞争与定价策略 s\QhCS
competitive edge 竞争优势 _"n1"%Ns
competitive price 具竞争力的价格 fTiqY72h
competitive tender 竞争性投标 2GOQ| Z
Compliance Committee [Stock Exchange of Hong Kong Limited] &09z`*,
监察委员会〔香港联合交易所有限公司〕 }@MOkj
component of expenditure 开支组成部分 >!O3 jb k
Composite Consumer Price Index 综合消费物价指数 Nf8."EDUW
composite index 综合指数 -5,QrMM<
composite rating 综合评级 !Cxo4Twg
composite return form 综合报税表 wHm{4
Composite Securities and Futures Bill 《证券及期货综合条例草案》 LX),oR
composite tax return 综合报税表 XH4!|wz
composition 组合成分;债务重整协议 bK;I:JK3
composition of earnings 收益组合成分 ^|y6oj
compound increase 复合增加率;复合增长率 JwWW w1
compound interest 复利 *0]E4]ZO
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 x&9}] E^<
comprador note 买办票据 Qr]xj7\@i
comprador order 买办付款令票 Q4e*Z9YJ
comprehensive income tax 综合所得税 H&jK|]UXoO
comptroller 审计主任 Z7RGOZQ}G
compulsory liquidation 强制清盘 `:cnu;
compulsory winding-up 强制清盘 DpjiE/*
computation 计算;计算表 edld(/wu~
computational procedure 计算方法 *A C){M
computer audit programme 电脑审计程序;电脑核数程序 cF!ygz//
concentrated position 集中持仓量 =ic"K6mhq
concentration risk 资金集中风险;集中融资风险 IJHNb_Cku
concept stock 概念股 @
hH;d\W#
concession 特许权;宽减措施;优惠 2[f8"'lUQ
concession contract 特许经营权合约 ?dMyhU}
concessionary rate 优惠率 taOD,}c|$
concordat 协定;契约;国际监管条约 YT\x'`>Q
condition 条件 pQ%~u3
conditional endorsement 附有条件的背书 }~pT
saw
conditional offer 有条件要约 xc)A`(g
conditional sale agreement 有条件售卖协议 1gk{|keh
conditions of tender 投标章程 *sK")Q4N
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》 kKr|PFz
conduct of business standard 业务操守准则 I>ks H
Confidentiality Understandings 保密谅解文件 X`bN/sI
confirmation letter 确认书 _j{^I^P
confirmation of mail transfer 信汇证明书 n'R9SnW
Confirmation of Payment 已缴税证明书 >qh8em
confirmed letter of credit 保兑信用证 rlG&wX
confirming bank 保兑银行 ~]X4ru5,4
confiscation order 没收令 7U68|\fI!
connected transaction 关连交易 Nd!0\ "AE
consensus capitalism 共识资本主义 ufF$7@(+
conservative investor 保守投资者 -JOtvJIQI
consideration 代价;对价;约因 ,]HH%/h
consideration issue [listing method] 代价发行〔上市方式〕 DM"nxTVre
consideration other than cash 现金以外的代价 P2_UQ
consignee 收货人;代售人 tDj~+lmdN
consignment 托运;寄售 1{@f:~ v?
consignor 付货人;托运人;寄售人 Uywi,9f
consolidated account 综合帐目 #xL^S9P
consolidated account expenditure 综合帐目开支 >DX\^86x
consolidated balance sheet 综合资产负债表 2eErvfC[
consolidated cash deficit 综合现金赤字 YEfa8'7R
consolidated cash surplus 综合现金盈余 ?K,xxH
consolidated enterprises sectorial index 综合企业分类指数 pvCn+y/U;
consolidated net earnings 综合净收益;综合净盈利 ! bbVa/
consolidated net profit 综合净利润;综合纯利 xo{3r\u?}
consolidated policy 综合保单 ZuZe8&
consolidated price 综合价格 yZ?|u57
consolidated profit and loss account 综合损益帐;综合损益表 [1{#a {4
consolidated public sector expenditure 公营部门综合开支 MX!t/&X(n
consolidated revenue account 综合收入帐 1_JtD|Jy
consolidated shareholders' fund 综合股东资金 df@I C@`pB
consolidation of shares 股份合并 ^q``f%Xt
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 ( iM*Y"Y
consortium company 财团公司 m(Ghe2T:
consortium loan 银团贷款 lx9tUTaus/
constant dollar figure 固定币值
gC^4K9g
constant market price 固定市价 M$&aNt;
constant price 固定价格 =xwA'D9]
constant price series 固定物价计算数列 rPaUDR4U
constant rate 固定比率 s))L^|6
constituent stock 成分股 Jlgo@?Lc
constitution 章程;组织章程 W rvSYqN
construction output 建造产出量
MZp`
constructive trust 法律构定信托 2<&lrsh
consultant accountant 顾问会计师 c%p7?3Ry
consultant's fee 顾问费 b+/XVEsr
Consultation Paper on Proposed Regulation on Share Margin Financing -I."= c%
《监管股票按贷财务的建议谘询文件》 ,>(/}=Z.
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability i}SJ
《有关联交所检讨董事资格的程序的谘询文件》 9MfBsp}c
consumer behaviour 消费者行为 E?%SOU<
Consumer Council 消费者委员会 EHpIbj;n
consumer credit financing operation 消费者信贷业务 qMy>:,)Z
consumer demand 消费者需求 p H&Tb4
consumer durables 耐用消费品 &t.9^;(
consumer expenditure 消费开支 Q1tZ]Q.6
consumer goods 消费品 ?VC[%sjwn
consumer market 消费市场 5 :O7c Br
consumer price 消费物价 3I0=^>A
Consumer Price Index [CPI] 消费物价指数 ,G2]3
3Z
Consumer Price Index (A) 甲类消费物价指数 4wp5ghe
Consumer Price Index (B) 乙类消费物价指数 vLQ!kB^\W
Consumer Price Index Classification System 消费物价指数分类法 bvyX(^I[q
Consumer Price Index Report 《消费物价指数月报》 b[+G+V
Consumer Price Index series 消费物价指数系列 VQSwRL3B=
consumer price inflation 消费物价上涨 [I/f(GK
Consumer Representative Action Fund 消费者集体诉讼基金 :N!Fe7H,
consumer sentiment 消费意欲 OcR6\t'
consumer spending 消费开支;消费支出
rv`kP"I
consumption expenditure 消费开支 D0T0Km/"
consumption pattern 消费模式 76e%&ZG)Q
consumption product 消费产品 ZJUTti D
consumption tax 消费税 3GMRH;/w
contango 交易延期费;延期交割费;期货溢价 Ejc%DSG
contingencies warrant 紧急拨款令;应急支款授权书 5I #L|+
contingency 应急费用;意外开支准备金 U)IW6)q
contingency allowance 应急准备金 9+'QH
contingency sum 应急费用;意外开支准备金 t~mbe
contingent assets 或有资产 lwS6"2q
contingent debt 或有债权;待确定债务 ^kg[n908Nw
contingent interest 待确定的权益 w74)kIi
contingent liabilities 或有负债 ^`0^|u=
contingent profit 或有利润 K_\fO|<k
contingent right 或有的权利 7A7=~:l\G
continue to hold a deposit 继续持有存款 l| 1O9I0Gd
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 #"tHT<8 u
continuing rent 连续租金 JNY;;9o
continuing trustee 留任受托人 lPcp 17U
continuous licensing system 长期持牌制度 tqI]S
X
Continuous Net Settlement System [CNS System] 持续净额交收系统 V&7jd7
2{
contra account 对销帐户 5AmYrXZ
contra flow 资金回流 `[T|Ck5
contra item 对销项目 5sbMp;ZM
contra transfer 对销转拨 V6)e Jy
contract 合约 bWc3a
contract for difference 差价合约 pqaQ% |<
contract for service 服务合约 ]Z/<HP$#
contract for settlement 平仓合约 z#qlu=
contract note 成交单据 hh\\api
contract of copartnery 合伙合约 hoy+J/
contract of indemnity 弥偿合约 CV/ei,=9
contract of insurance 保险合约 ex_Zw+n
contract of reinsurance 再保险合约 IyTL|W6
contract price 合约价格 t__UqCq~h
contracting party 订约人;立约人;缔约国 nC Mv&{~
contractual agreement 合约协议 A`E7V}~
contractual commitment 合约承担 q}-q[p?
5
contractual joint venture 合约式联营企业 -{z.8p}IW
contractual mutual fund 合约互惠基金 (1.E9+MquU
contractual right 合约权利 6"+/Imb-
contractual savings fund 合约储蓄基金 U`gQ7
contributed surplus 实缴资本盈余 ]"'$i4I{R
contribution 出资;供款;捐款;分担款项 z+ybtS>pZ
contribution account 供款帐户 JZ#O"rF
contribution to gross domestic product 在本地生产总值中所占比率 eow6{CD8
contribution to investment 出资额 _D%aT6,G+(
contribution to pension fund 退休金供款 KA )9&6
contributor 供款人;出资人;捐助人 L_f u<W
contributory 分担人 }6#lE,\lM
contributory scheme 供款计划 Z i-)PK^
contrived cessation of business 有预谋的停业 >T*/[{L8;
control 控制权;控制;管制 /S29\^
control of a company 公司的控制权;公司控股权 Uj!3H]d
control of business 业务的控制权 /jJi`'{U
controlled company 受控制公司 #:rywz+
controller 控制人;控权人;会计长 IooAXwOF
controller of an authorized institution 认可机构控权人 3*@ sp
controlling company 控股公司 r^3QDoy
controlling interest 控制权益;控股权益 Xg>nb1e
controlling officer 管制人员 R"Q=U}?$
controlling officer's report 管制人员报告 \x JGR!
controlling shareholder 控股股东;持有控股权的股东 <0my,hAK
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》 ,xA`Fu9^
conventional lending 传统放款;常规放款 0cV=>|b>;
conversion 兑换;换算;转换〔证券〕 )6?(K"T
conversion factor 换算因数 a]NQlsE}l
conversion of stock 公债的转换 dZnAdlJ
conversion rate 兑换率;换算率;转换价格〔证券〕 m/#)B6@A
convertibility 可兑性;兑换性;自由兑换 T7f>u}T
convertibility undertaking 兑换保证 IipG?v0z~
convertible 可兑换;可换股 #]nH$Kq
convertible currency 可兑换货币 nS xFz!
convertible debenture 可转换债权证 >kK;IF9h
convertible loan stock 可转换股的债权股额 \!HGkmd
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 /[f9Z:>V
conveyance 转易;转易契;财产转让证书 L"Y_:l3"7
conveyance of property 财产转让 56i9V9{2
conveyance on sale 售卖转易契 s7RAui
conveyancing fee 业权转易费 H38ODWO3
conveyancing scale charges 物业转易收费标准 Y8I*B=7
cooling-off period 冷静期 NABwtx>.
co-owner 共同拥有人;分权共有人 YJZViic
co-partner 共同合伙人 IY$H M3t7
co-partnership 共同合伙 ]IQTf5n
Copenhagen Stock Exchange 哥本哈根证券交易所 G(7!3a+
core capital 核心资本 K07b#`NF6
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons JTu^p]os?
《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》
3Qt-%=b&
Core Principles for Effective Banking Supervision [Basle Committee] v=4,kG
《有效监管银行业的主要原则》〔巴塞尔委员会〕 aa!o::;
cornering “夹仓”;轧空;囤积居奇 0pP;[7k\
corporate borrower 借款公司;借款机构 zUg-M
corporate business 公司企业;公司业务 ;q:.&dak1
Corporate Communications Department [Stock Exchange of Hong Kong Limited] HorFQ?8
企业传讯部〔香港联合交易所有限公司〕 m'h`%0Tc
corporate customer 公司客户 J!sIxwF
corporate dealer 公司交易商 <u\j4<p
Corporate Finance Division [Securities and Futures Commission] jOs&E^">&B
企业融资部〔证券及期货事务监察委员会〕 B%95M|
Corporate Finance (D.T.C.) Limited 协联财务有限公司 (8C
,"Dc[0
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 %<@."uWF*
corporate governance 公司管治 2CX'J8Sy
corporate income tax 公司所得税 (ly4[G1y
corporate investment adviser 公司投资顾问 Z1j3 F
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 BLzlXhHn
corporate plan 公司计划 Bob K>db
corporate practice 执业法团 U8_<?Hd
corporate profits tax 公司利得税 )l}Gwd]h
corporate savings 公司储蓄 8^26g3
corporate service tax 公司服务税 PPiN`GM
corporate signature 法团的签名 _hgu:
corporation 法团;公司 sqkk4w1#C
corporation bond 公司债券 uveby:dh
corporation stock 公司股证;地方债券〔英国〕 U_ j\UQC
corporation tax 公司税 rt+%&%wt
correction phase of stock market 股市调整期 W0GDn
Correctional Services Industries Suspense Account 惩教工业暂记帐 5VWyc9Q
corrective affidavit 修正遗产申报誓章 Q/EHvb]
correspondent bank 代理银行 Y<lJj"G
Cosmos Finance Limited 宇宙财务有限公司 <=;#I_E#E
cost 成本;费用;价格 4L(/Z}(
cost centre 成本中心 (=n {LMa
cost competitiveness 成本竞争力 C*A!`Q?1Y
cost control 成本控制;成本管理 "M.\Z9BCt
cost convention 原值成本法;成本惯例 'l,ym~R
cost effectiveness 成本效益;经济效益 B5'-v%YO+
cost efficiency 成本效率 v8Ga@*
cost element 成本要素 ,tt]C~\u
cost flow 成本流转 tOx)t$ix
cost input 投入资金 V=%j]`Os
cost management information system 成本管理资料系统 n&V \s0
cost of an asset 资产成本 L+s3@C;b
cost of borrowing 借贷成本 E! '|FJ
cost of capital 资本成本;资金成本 X 4\
cost of installation 安装费 1"pvrX}
cost of issue 招股费用;发行股份费用 3o=R_%r
cost of living 生活费用 *3;H6
cost of transmitting 传送费用 hV,)u3
cost overrun 成本超支 ~(W q 5<v
cost price 成本价格 kk6Af\NZ
cost price structure 成本价格结构 15NeC7GAh
cost to the revenue 政府收入的损失;政府减少的收入 iT f]Pd'
cost-benefit analysis 成本效益分析 S>AM?
cost-benefit study 成本效益研究 k+
Shhe1
cost-book company 以成本帐原则组成的公司 kXw&