C: [5>0om5
?k#-)inf)
calendar year figure 历年数字 /,wG$b+
call 催缴通知;认购期权 DT;Hr4Z8^"
call deposit 通知存款;活期存款 ^IY1^x
call loan 短期同业拆借;通知贷款 ._#|h5
call margin 补仓;追加保证金 p^NYJV
call market 短期同业拆放市场 *ZAue.
call money 短期同业拆借;活期贷款 #VtlXr>G
call option 认购期权;看涨期权 aabnlOVw
call price 赎回价格;提前赎回价 bq]af.o*
call warrant 认购认股权证;回购认股权证
R:-^,/1
callable share 可收回股份;可兑付股份 ^,@Rd\q
called up share capital 已催缴股本 AS~O*(po
Canadian Dollar [CAD] 加拿大元 D}Z].c@E
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 dYW19$W
n
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 qHklu2_%
cancellation price 取消费 UfXqcyY(
cap 上限 [/6IEt3}B
capital 资本;资金 yPKeatH]
Capital Accord 《资本协定》 g?)9zJ9
capital account 资本帐;非经常帐 S'lZ'H /
capital account commitment balance 资本帐承担额结余 A6=
Um%T
Capital Adequacy Directive [CAD] 《资本充足指引》 q8`JRmt)H
capital adequacy ratio [CAR] 资本充足比率 ! p458~|
capital allowance 资本免税额 qa2QS._m
capital alteration 资本变更 NJwcb=*
capital and liabilities ratio 资本负债比率 #X`j#"Ov2(
capital and liquidity requirement 资本与流动资金的规定 c=h{^![$
capital appreciation 资本增值 %\2
ll=p1
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〕 Z#%4QIz?
capital assets 资本资产 NbSkauF~b
capital at risk 风险资本 X^7bOFWE
capital base 资本基础;资金基础 =T!iM2
capital charges 资本支出;资本费用 U8;k6WT|
capital commitment 资本承担 4cl}ouG
capital contribution certificate 出资证明书 ]&jXD=a"
capital convergence 划一资本充足比率 b1R%JY7/S
capital cost 资本成本;建设成本;建设费用 6l<q
capital cover 资本保证 X*/jna"*
capital deficit 资本亏绌;资本赤字 9H`Q
|7g(5
capital divided into shares 资本分成股份 gM '_1zs
U
capital element 资本因素;资本部分 ^F/N-!}q
capital equipment 资本设备 +<(N]w*
capital expenditure 资本开支;非经常开支 PH^AT<U:T
capital expenses 资本费用 !D!Q]M5oU
capital financing 筹集资本;以非经常收入支付非经常开支的结算 eE '\h
capital flow 资金流量 ]`b/_LJN$F
capital formation 资本形成;集资 M1-n
capital formation figure 资本组合数字 vg5i+ry<
capital fund 资本基金 @/g%l1$`
capital gain 资本增益;资本增值 `,3;#.[D
capital gains tax 资本增值税 H_un3x1
capital goods 资本财货;资本货物 qn5e[Vn
capital grant 非经常补助金;非经常拨款;建设补助金 KQ9~\No]
capital grant cycle 建设补助金周期 g/)mbL>=
capital injection 注入资本;注资 fq48>"g*
capital input 投入资本 <}&n}|!
capital intensity 资本密集度 IXDj;~GF
capital intensive 资本密集 P{h;2b{
capital investment 资本投资 Mpzt9*7R
Capital Investment Fund 资本投资基金 qk<(iVUO
capital loss 资本损失 kFg@|#0v9
capital maintenance 资本保值;资本保留 gG!L#J?
capital market 资本市场;资金市场 kl,I.2-
capital market instrument 资本市场票据 `qbf_;\
capital money 资本款项 olB?"M=H
capital money subject to a trust 信托财产资本 5hF
iK
K7
capital movement 资本流动 Tu"bbc
capital nature 资本性质 bH% k)
capital outlay 资本支出 p8aGM-+40W
capital portion 资本部分 <%Zg;]2H`
capital profit 资本利润 _Ryt|# y
capital project 基本工程项目;非经常开支项目 R?Vs8?
capital receipt 资本收入 G~5EAeG
capital redemption 资本赎回 wuRQ
H]N
capital redemption business 资本赎回业务 jdqVS @SD
capital redemption contract 资本赎回合约 US[{
Q
capital redemption reserve 资本赎回储备 '[Ap/:/UY
capital reduction 资本减缩;减资 .7 6T<j_
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] QpxRYv
股本削减计划〔香港联合交易所有限公司〕 !<BJg3
capital repayment 偿还资本 >slD.rb]
capital reserve 资本储备;后备资本 hd0d
gc
capital revenue 资本收益;非经常收入 ~)xg7\k
capital spending 资本开支;资本支出;非经常开支 M=:!d$c
capital stock 股本 T a8;
capital stock subscription 认缴股本;认购股本 -.<fGhmU
capital subsidy 建设津贴;基本建设津贴 +m8CN(c
capital subvention 非经常资助金 E!nEB(FD
capital sum 资本额 h8B:}_Cu
capital tax 资本税 _IYd^c
capital transfer tax 资本转移税 T#KF@8'-
capital turnover 资本周转率
`S$zwot
capital value 资本价值 HI&N&a9C
capital works project 基本工程项目 -5B>2K F
Capital Works Reserve Fund 基本工程储备基金 (cAWT,
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 Aj#bhv
capitalization 资本化;资本总额 tUU`R{=(
capitalization of interest 利息化作本金 cLhHGwX=x
capitalized interest 化作本金的利息 u5zL;C3O
capitalized loan 转作资本的贷款 {BPNb{dBKr
capitalized value 资本还原值;资本化价值 <q\OREMsq
capitation grant 按人计算的补助金 69/aP=
captive insurance business 专属自保保险业务 a@4
Zx
car insurance 汽车保险 p)2
!_0
Caribbean Development Bank 加勒比开发银行 }% 2hBl/
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] 9j<qi\SSI
意大利嘉利堡银行 r&!Ebe-
cartel 同业联盟;卡特尔 Bu_/yKW
cartelized rates system 联营式利率制度 y.vYT{^
cash 现金;现款 M~/7thP{
cash accounting system 现金会计制度 R<(kiD\?]
cash acquisition 以现金投资所得的资产 {;mT.[
cash allowance 现金津贴 9BR/zQ2
cash assets 现金资产 R. :~e
cash at bank 银行现金;银行存款 -7-r~zmr
cash balance 现金结余 ^#i3JMq
cash basis 现金收付制;收付实现制 8G3CQ]G
cash basis accounting 现金收付制会计;收付实现制会计 W;L<zFFbU)
cash bonus 现金红利 d?[gd(O
cash book 现金出纳帐;现金簿 VgGMlDl
cash client 现金客户 ^EtBo7^t
cash commission rebate 现金回佣 ^i+ d 3
cash compensation 现金补偿 _C"=Hy{
cash contribution 现金承担额;现金分担额 |y%pJdPk=
cash cost 直接费用;现金成本 W3Gg<!*Uo
cash coupon 现金礼券 zy8Z68%E`*
cash credit 现金信贷 fL$U%I3
cash deficit 现金赤字 8`g@
)]Iy
cash deposit and withdrawal 现金收支 t"# .I?S0
cash disbursement journal 现金支出日记簿 <9f;\+zA
cash disbursement slip 现金支出传票;现金支出单 [Ey[A|g
cash flow 现金流量;银根 r7|_Fm Qf
cash flow lending 流动现金放款;无抵押融资 O2;iY_P7lV
cash flow statement 现金流量表;现金流动表 _EHz>DJ9
cash flow surplus 现金流量盈余 ]? 2xS?vd
cash in hand 库存现金;手头现金 M9~eDw'Pr
cash in till 备用现金 lB)%s~P:s
cash in transit 运送中现金;在运现金 +9 gI^Gt
cash input 投入现金 "2'4b
cash input figure 现金投入数字 IhR;YM[K
cash limit 现金支出限额;现金限额 @kh:o\
cash margin 现金保证金 &<dC3o!
cash market 现货市场;现金交易市场 )}!Z^ND*
cash offer 现金要约;现金补偿额 1F|e/h%^
cash payment 现金付款;现金支付 dlv1liSXL5
cash position 现金头寸 LK>AC9ak<
cash price 现金价格 ?58,Ja
cash receipts journal 现金收入日记簿 |; [XZ ZZ
cash receiving slip 现金收入传票;现金收入单 mM#[XKOC<
cash settlement 现金结算 6&9}M Oc
cash surplus 现金盈余 `|uwR5
cash with order 订货付现;凭票即付 ;D8175px;
cashier's order 银行本票 K%jh6c8
cashier's order outstanding 未承兑的银行本票 vM3 b\yp
cash-limited subhead 有现金支出限额的分目 zjE|UK{
cash-sweep 现金彩票活动 78~;j1^6u
casual client “散客”;“散户” =`st1K
CCASS Depository 中央结算系统证券存管处 Xmb001
CCIC Finance Limited 中芝兴业财务有限公司 s2f6;Yc
cedant 分出者 %m/W4Nk
ceding company 分出公司 FH3^@@Y%
ceding insurer 分出保险人 t GS>f>i
ceiling 上限 t/$:g9V%FA
ceiling price 最高限价 /E %^s3S.
central bank 中央银行 rd_!'pG
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 ;9Sb/
central banking 中央银行业务 Ot<vn34mt:
central banking function 中央银行职能 y/vGt_^;3<
Central Clearing and Custodian System 中央结算及托管系统 xcHuH-}
Central Clearing and Depository System 中央结算及存管系统 3aY^6&
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 y|b&Rup
central clearing house 中央结算所 HpKF7oJ'N
central clearing system 中央结算制度;集体交收系统 7jS`4,
central custody system 中央托管系统 HuI?kLfj\
central depository 中央存管处 faIHmU
central depository system 中央证券存管制度 / biB*Z
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 {,X}Btnwp
central rate 中央汇率;中心汇率 F[@M?
Central Registration Hong Kong Limited 香港中央证券登记有限公司 $eu-8E'
Central Tender Board 中央投标委员会 Hd_W5R
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 zNo>V8B(
centralized budgetary and payments system 集中预算及支付制度 kVRh/<s
centred 12-month moving average 十二个月定位移动平均数 Ht,+KbB
certificate of approval 批准证明书 mVsghDESJ)
certificate of beneficial entitlement to property 资产权益证书 ` W}Bc
certificate of compliance 合格证明书;合约完成证明书 ,&F4|{
certificate of deposit [CD] 存款证 EP'I
certificate of exemption from estate duty 豁免遗产税证明书 ']&rPvkL
certificate of incorporation 公司注册证书;法团注册证书 zz m[sX}
certificate of incorporation of registered trustees 注册受托人法团证书 dbsD\\,2%N
certificate of indebtedness [CI] 负债证明书 Lk8[fFa4
certificate of insurance 保险证书 360b`zS
certificate of interest 权益证明书;息票 ."u
DM<
certificate of means 资产证明书 ^'G,sZ6'Nh
certificate of participation 参与证明书 KD =W(\
certificate of payment of profits tax 缴付利得税证明书 o%SD\zk
certificate of preference 特惠税证 N|-'Fu
certificate of rateable value 应课差饷租值证明书 4:0y\M5u
certificate of registration 登记证书;注册证明书 8!XK[zL
certificate of satisfaction 清偿证明书 Ri<'apl
certificate of transfer 转让证明书 ~Gj%z+<
certificate to bearer 不记名证明书 WV&grG|
certification 核证 BM>'w,$KL
certification fee 核证费 dWi:V7t+
certified cheque 经银行证明可兑现的支票 $6DA<v^=z
certified public accountant [CPA] 执业会计师 ""W*) rR
certified statement 经证明的报表 1yd}F`{8UF
cessation of business 停业 %~rXJrK
cession 分保 @b3jO
C.F. Finance Company Limited 浙一财务有限公司 cii!
WCu
chance 机会;中彩机会 NpAZuISD!
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 _I/uW|>
change of domicile 迁册 0-at#r:
change to estimates 修订预算 D!WyT`T
change to the approved estimates of expenditure 核准开支预算的变动 ;^DG P
charge 费用;押记;抵押 ,!>1A;~wT
charge number 税单号码 cCBYM
charge on assets 资产的征税 G$oi>zt3
charge upon general revenue 从政府一般收入中拨款支付 kn9e7OO##
chargeable 可予征收;应课税的 h%PbM`:}6
chargeable agreement for sale 可予征收印花税的买卖协议 ~YQH]
chargeable income 应课税入息 :~wU/dEEiz
chargeable normal trading receipt 应课税的一般营业收入 SCL8.%z D
chargeable profit 应课税利润 X:kr$
chargeable to tax 应课税 > }fw7 X
charged to... 记入……帐目 Bm$(4
chargee 承押记人 y!u=]BE
charge-holder 受押人 J ?^R1
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 (N^tg8 Z<
charging order 押记令 6d{&1-@>
chargor's right 押记人的权利 PBOZ^%k
charitable donation 慈善捐款 ,a'Y^[4k?
charitable trust 慈善信托
!XQq*
charity property 慈善财产 L/KiE+Y
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 dxi5p!^^9
charter 章程;特许权 )aAKxC7w
charter of incorporation 成立章程 L_O*?aaZ
chartered accountant 特许会计师 0^9%E61YR
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 ]9PQKC2&
Chartered Institute of Public Finance and Accountancy [United Kingdom] Me2qOc^Z-
特许公共财政及会计学会〔英国〕 VdOcKP.
charterer 承租人 ; S~
Chase Manhattan Asia Limited 美国大通亚洲有限公司 rWULv
Chase Manhattan Bank 美国大通银行 U#6<80Ke
chattels 实产 x2h5,.K
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 }8eu 9~
Che Hsing Finance Company Limited 浙兴财务有限公司 'Da*MGu9
check-and-balance system 制约平衡制度 w#^z:7fI
Chekiang First Bank Limited 浙江第一银行 !4mg]~G
cheque 支票 M37GQvo
Chiao Yue Finance Company Limited 侨裕财务有限公司 Nv5)A=6#AA
Chiba Bank, Ltd. 千叶银行 =;(y5c
Chicago Board of Options Exchange 芝加哥期权交易所 o"j$*o=
Chicago Board of Trade 芝加哥交易所 (~N[j;W,_W
Chicago Mercantile Exchange 芝加哥商品交易所 B1i&HoGbz
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 9$*O ^
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 bw8[L;~%_
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 ^_c6Op<F
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 gZ@z}CIw'
child allowance 子女免税额 N%Uk/ c'
China & South Sea Bank Limited 中南银行 %EEQ^lm
China Affairs Committee [Hong Kong Futures Exchange Limited] ZG$PW<73~
中国事务委员会〔香港期货交易所有限公司〕 wCgi@\
China concept stock 中国概念股 {'a|$u+
China Construction Bank 中国建设银行 b Od<x
>@
China Development Division [Stock Exchange of Hong Kong Limited] FH)_L1n
中国发展科〔香港联合交易所有限公司〕 >K n7A
China Economic News 《中国经济新闻》 5>\~jf
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 )>;V72
China State Bank Limited 国华商业银行 1n!xsesSc
Chinatrust Commercial Bank, Limited 中国信托商业银行 4A)@,t9+
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 Fk#$@^c@
Chinese Bankers Club, Hong Kong 香港银行华员会 4Kh0evZ
Chinese Banks' Association 香港华商银行公会 >/.w80<'
Chinese Gold and Silver Exchange Society 金银业贸易场 #?C.%kD
Chinese New Year bonus 年奖;年终花红 2y5d
chit fund 银会 de_%#k1:L
Chiyu Banking Corporation Limited 集友银行有限公司 O)$Pvll
Chiyu Finance Company Limited 集友财务有限公司 !:wA\mAd
Cho Hung Finance Limited 朝兴金融有限公司 l05'/duuJ
choses in action 无形动产;据法权产 kp3%"i&hD
chronological book 序时帐簿 'h87A-\!F
Chubu Securities Finance Company 中部证券金融公司 ^m['VK#?
Chung Khiaw Bank Limited 崇侨银行 b_Dd$NC
Chung Nan Finance Company Limited 中南财务有限公司 B'&QLO|
Chuo Trust & Banking Co., Ltd. 中央信托银行 W2BZG(dm
Chuo Trust Asia Limited 中央信托亚洲有限公司 +3[8EM#g
Citibank, N.A. 万国宝通银行 b?K`DUju{0
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 a.2Xl}2o5
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 =/Ph]f9
Citicorp International Limited 万国宝通国际有限公司 t.Yf8Gy
civil debt 民事债项 (v}4,'dS
Civil Service Pension Reserve Fund 公务员退休金储备基金 -dS@l'$
claim 申索;索偿;债权 }D[j6+E
claim equalization fund 申索平衡基金 nArG
I}@
claim for refund of property tax 申请发还物业税 s("\]K
claim of debt 债权申索 z\`tnz7>$
claim on bank 对银行的债权 \:4SN&I~
claim to dividend 摊还债款申索 {I8C&GS
claimant 申索人;索偿人 W1_.wN$,5
claims statistics 申索统计数字 /|m0)H.>
class of insurance business 保险业务类别 4n} a%ocv^
class of property 财产类别 K05U>151
claw-back 递减率 "\+.S]~
clearance cost 清拆成本 C7FxV2
clearing 结算;票据交换;清算 T^icoX=c4
clearing account 结算帐户 nc^DFP
clearing and settlement system 结算和交收系统 +_1sFH`
clearing balance 结算差额 :i>If:>g
clearing bank 结算银行 hgK
4;R
clearing cheque 交换支票 h+ <Jv
clearing house 结算所;票据交换所 ckYT69U
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 L+8{%\UPd
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 *WfQi8
clearing member 结算会员 `\$EPUM
Clearing Members' Fund 结算会员基金 MdDL?ev
clearing participant 结算参与者 \V#fl
clearing rebate 结算费用的回佣 oA?EJ ~%
Clearing Rules [SEHK Options Clearing House Limited] |:]}u|O
《结算规则》〔联交所期权结算所有限公司〕 m5v IS
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 ;;|.qgxc~
Clerk to the Board of Review 税务上诉委员会书记 R PdFLC/
client 客户;委托人;当事人 :%>)S
client agreement 客户协议 3sD|R{
client confidentiality 客户保密的责任 1:!H`*DU&
client money 客户款项 VWc)AfKe
client statement 客户结单 Bo$dIn2_
clients fund 客户资金 rK\9#[?x
close 结算;收市;收盘 tb4^+&.GS
close a position 平仓;轧平头寸 :DrF)1C
close company 股份不公开的公司 "hk {"0E
close higher 收市时价位较高 xp}M5|
close lower 收市时价位较低 hp`ZmLq/[
close mixed 收市时荣辱互见 YQcaWd(
close of exchange 交易所停市 DTlId~Dyq
close of financial year 财政年度终结 ( 8X^pL
close out 平仓 uUb`Fy9
close out a long position 平长仓 H?rC IS0
close out a short position 平空仓 yy Y\g
close steady 收市时价格稳定 us E%eF]
close the gap 弥补差距 On|b-
closed position 平仓 5z&>NI
closed-end investment corporation 股份固定的投资公司 ?,i}Qr [Q
close-out price 抛售价格 d(yTz&u)
closing account 决算帐户 A*g-pJh
closing balance 期终结余;收市结余 OA^6l#
closing price 收市价;收盘价 Y?$
closing quotation 收市价;收市行情 'Y.6sB
closing rate 收市汇价;收盘汇率 &?$mS'P
closing transaction 平仓交易 aS``fE;O
clothing levy 成衣税 bct8~dY
club deposit 零存整付存款 ,m8mh)K?0>
Code of Aid 《资助则例》 p-r[M5;-^Q
Code of Banking Practice 《银行营运守则》 MdN0 Y@Ll
Code of Best Practice [Stock Exchange of Hong Kong Limited] THARr#1b};
《最佳应用守则》〔香港联合交易所有限公司〕 O?O=]s
u
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕;《操守准则》〔香港期货交易所有限公司〕 ?:h*=0>
Code of Conduct for Persons Registered with the Securities and Futures Commission BOWBD@y
《证券及期货事务监察委员会注册人操守准则》 <_c8F!K)T
code of practice 实务守则;经营守则;执业守则 bObsj]
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 74 &q2g{
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 d^f rKPB
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 LmytO$?2(
Code on Pooled Retirement Funds 《集资退休基金守则》 fm L8n<1
Code on Share Repurchases [Share Repurchase Code] d8iq9AP\o
《公司购回本身股份守则》〔《股份购回守则》〕 eC94rcb}i{
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 S9{A}+"K
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 7MGvw-Tpb7
co-debtor 共同债务人 o{hX?,4i
co-financing scheme 共同融资计划 B$n 1k45
cognizance 证明令 OJd/#KFm
coin 硬币 U(LLIyZv
coin replacement programme 硬币取缔计划 }V[ORGzox
coin set 套装硬币 l6L?jiTl_
coinage 硬币 PQp =bX,
Coinage Security Fund 硬币发行基金 h-kmZ<p|^
cold call 主动与准客户接触 QYi4A"$`
collapse in prices 价格下泻;价格下挫;价格暴跌 Tw7]
collateral 抵押品 Q'qX`K+@`
collateral bond 担保债券 AVm+
1
collateral loan 抵押贷款 px*1 3"
collateral security 附属抵押品 XDHi4i47`o
collection 征收;收取 050,S`%<g8
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 tHAe
collection of betting duty 收取博彩税 L^r & .N\
Collection Office [Inland Revenue Department] 收税处〔税务局〕 }8POm#
collective consumption 集体消费 NJ]3qH
Collector 收税主任 a9UXg<4
Collector of Rates 差饷征收官 kIX1u<M~
Collector of Stamp Revenue 印花税署署长 Kk*8
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 l*6Zh"o:
combined surplus 合并盈余 #wo
*2(
combined visible and invisible trade account 有形及无形贸易合并帐目 uovv">Uw
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 [h8s0
commemoration coin 具纪念性的硬币 %~y>9K
commencement of winding-up 清盘开始 Sg4{IU
commerce and industry sub-index 工商分类指数 |-)8=QDz)r
commercial activity 商业活动 =~k
c7f{
commercial bank 商业银行 9?8PMh.
Commercial Bank Act of Norway 《挪威商业银行法》 b+|3nc!
Commercial Banks Law 《商业银行法》 tU5uL.( O
commercial borrowing 商业借款 dt^h9I2O
Commercial Code of Japan 《日本商法》 fvcS=nRQv
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 ?^M,Mt
commercial invoice 商业发票 7YR|6{@
commercial letter of credit 商业信用证 y$_@C8?H
commercial loan 商业贷款;商业放款 &!OEd]
commercial paper 商业票据 *ziR &Fr!
commercial paper market 商业票据市场 yIrJaS-
commercial registry 商业登记处 Zk`yd8C
commercial return 商业回报 'E+"N'M|
commercial sale 商业销售 bMGn&6QiP[
commercialization 商品化 "VZXi_P
commercially viable 具商业利益;有利可图
o8Gygi5
Commerzbank AG 西德商业银行 Dnl<w<}ZU:
commission 佣金;委员会 l?=\9y
Commission des Operations de Bourse of France 法国证券事务监察委员会 jj1\oyQ8
commission house 佣金行;代办行 '3Lu_]I-
commission payable 须付的佣金 OQ7 `n<I<)
commission rebate 佣金回扣 .w;kB}$YC
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 -^5467
Commissioner of Banking 银行监理专员〔银监专员〕 K)BQ0v.:[
Commissioner of Estate Duty 遗产税署署长 0/b
_T
Commissioner of Inland Revenue 税务局局长 <^'{=A>
Commissioner of Insurance 保险业监理专员 #{vC =m73
Commissioner of Rating and Valuation 差饷物业估价署署长 t*=[RS*
commitment 承担;已承担的开支;承担额;承担项目 r!+{In+Z
commitment fee 承诺费 W*t]
d
Committee of the Hong Kong Association of Banks 香港银行公会委员会 wWy;dma#
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 TI8r/P?
]V
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 fEX=csZ86
Committee on Payment System [Hong Kong Monetary Authority] mL=d EQ
支付系统委员会〔香港金融管理局〕 ocFk#FW
Committee on Unit Trusts [Securities and Futures Commission] =o~GLbsER
单位信托委员会〔证券及期货事务监察委员会〕 o`,~#P|
Commodities Dealers' Deposit Fund 商品交易商按金基金 MDU#V
Commodities Trading Commission 商品交易事务监察委员会 dF\#:[B
commodity 商品 w?8SQI,~X
commodity classification 商品分类法 ;~EQS.Qp
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 5$:
toL
commodity dealer 商品交易商 EU %,tp
commodity exchange 商品交易所 1|(Q|
Commodity Exchange Compensation Fund 商品交易所赔偿基金
y=Kqv^
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 3o%vV*
commodity flow method 商品流动法;商品流通法 I70c,4_G
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 6e%@uB}$
commodity futures contract 商品期货合约 }=5>h' <
commodity market 商品市场 eHuJFM
commodity tax 商品税 Bchv1KF
commodity trading adviser 商品交易顾问 I I+y
commodity trading adviser's representative 商品交易顾问代表 WJ25fTsG
commodity trading advisory contract 商品交易顾问合约 0RT 8N=B83
commodity warrant 商品期权证 yGdX>h
commodity-based investment 以商品为基础的投资 Zgo~"G
common fund 共同基金 IHni1
common property 分权共有财产 A~2)ZdAN
common share 普通股 wQSye*ec
common stock 普通股 #GE]]7:Na
Commonwealth Bank of Australia 澳洲联邦银行 Q$c6l[(g
Commonwealth Development Corporation 英联邦发展公司 )1uiY
f&k
Commonwealth Finance Ministers Conference 英联邦财长会议 e@Lxduq
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 FfdB%
Commonwealth income tax 英联邦入息税 6
Rl[M+Q
Commonwealth Preference 英联邦特惠制 [OW <<6
communal property 公有财产;公有产业 Do/R.Mgy*
communication expenses 通讯费用 /ce;-3+
Community Preference 欧共体特惠制 c Mgd
commutation of pension 退休金的折算 #wI}93E
commuted gratuity 折算酬金 d+
jX49Vt
commuted pension gratuity 经折算的退休酬金 j#1G?MF
Companies Act [United Kingdom] 《公司法令》〔英国〕 }OpUG
Companies Handbook 《上市公司手册》 N/bOl~!y
companies inspector 公司检查员 X.eOw>.
Companies Liquidation Account 公司清盘帐户 h0'*)`;z
Companies Ordinance: Information to be Included in a Rights Issue Prospectus vR!+ 8sy$
《公司条例:供股章程须载有的资料》 JaCX}[R
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》 m&:&z7^p
Companies Registration Officer 公司注册主任 zj1~[$
(
Companies Registry 公司注册处 mG jB{Q+
Companies Registry Trading Fund 公司注册处营运基金 tWIs
|n
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 9 {&g.+
Company Formation and Enforcement Division [Companies Registry] HIXAA?_eh=
公司成立及条例执行部〔公司注册处〕 JWixY/
company in which the public are substantially interested 由公众拥有相当权益的公司 ^#HaH
company limited by guarantee 担保有限公司 7k(}U_v
company limited by shares 股份有限公司 !6KX^j-
company register 公司登记册 p~ b4TRvA6
company registration fee 公司注册费 %S`&R5
company with limited liability 有限法律责任的公司 0%ul6LvM
company's memorandum 公司组织章程 fF(2bVKP:
company's reserve 公司储备 ;
oyV8P$
comparative advantage 比较优势;比较利益 |ia5Mr"t
compensation 补偿金;赔偿 eV[{c %wN:
Compensation Committee [Stock Exchange of Hong Kong Limited] ;6W ]f([
赔偿委员会〔香港联合交易所有限公司〕 jE\G_>
compensation from insurance 保险赔偿 VJ~D.ec
compensation fund 赔偿基金 wJy]Vyd
compensation fund levy 赔偿基金征费 C !j3@EZ$
compensation rate 补偿率 <]qNjsdb9"
Compensation Review Committee 赔偿检讨委员会 3iCe5VF
compensation scheme 赔偿计划 7q?ZieR
compensation trade 补偿贸易 rwRZGd *p
compensation value 补偿值 U.e!:f4{
compensatory payment 补偿付款 CS7b3p!I
competition and pricing strategy 竞争与定价策略 CO
wcus
competitive edge 竞争优势 V eGSr
competitive price 具竞争力的价格 5/=$p:E>
competitive tender 竞争性投标 ';tlV
u
Compliance Committee [Stock Exchange of Hong Kong Limited] n<.7tr0f\
监察委员会〔香港联合交易所有限公司〕 /)ZjI
W"|
component of expenditure 开支组成部分 FDMQLx f
Composite Consumer Price Index 综合消费物价指数 Z hfp>D
composite index 综合指数 Uwc%'=@
composite rating 综合评级 Lce,]z\_
composite return form 综合报税表 &C9IR,&
Composite Securities and Futures Bill 《证券及期货综合条例草案》 AY AU
composite tax return 综合报税表 \@gV$+{9
composition 组合成分;债务重整协议 .xT?%xSi/
composition of earnings 收益组合成分 UP-eKK'z
compound increase 复合增加率;复合增长率 5 pCicwea#
compound interest 复利 <=4$.2ym
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 uY]';OtG
comprador note 买办票据 X+4Uh
I
comprador order 买办付款令票 d@Z DIy
comprehensive income tax 综合所得税 C- YYG
comptroller 审计主任 !j6k]BgZ
compulsory liquidation 强制清盘 s41%A2Enh
compulsory winding-up 强制清盘 <Wn~s=
computation 计算;计算表 + -<8^y
computational procedure 计算方法 [vi
=^
computer audit programme 电脑审计程序;电脑核数程序 /5,6{R9
concentrated position 集中持仓量 S7+>Mk
concentration risk 资金集中风险;集中融资风险 y\FQt];z)
concept stock 概念股 u$\.aWol
concession 特许权;宽减措施;优惠 #{6VdWZ
concession contract 特许经营权合约 xWxHi6U(
concessionary rate 优惠率 *~PB
concordat 协定;契约;国际监管条约 LIDi0jbrq
condition 条件 S5).\1m h[
conditional endorsement 附有条件的背书 -H60T,o
conditional offer 有条件要约 G*=HjLmZg
conditional sale agreement 有条件售卖协议 !VD$uT
conditions of tender 投标章程 (HAdr5
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》 ygz2bHpD~
conduct of business standard 业务操守准则 ~VsN\! G
Confidentiality Understandings 保密谅解文件 w7MRuAJ4
confirmation letter 确认书 x1@,k=qrd
confirmation of mail transfer 信汇证明书 vPnS`&
Confirmation of Payment 已缴税证明书 MXA?rjd0
confirmed letter of credit 保兑信用证 y" =?l
confirming bank 保兑银行 4@{;z4*`
confiscation order 没收令 =[n !3M+X
connected transaction 关连交易 #wyceEa
consensus capitalism 共识资本主义 zJX Z0yRT
conservative investor 保守投资者 AROHe
consideration 代价;对价;约因 ToHx!,tDS
consideration issue [listing method] 代价发行〔上市方式〕 MV5$e
consideration other than cash 现金以外的代价 ;~F*2)
consignee 收货人;代售人 Z\0wQ;}
consignment 托运;寄售 %DttkrhL
consignor 付货人;托运人;寄售人 T!x/^
consolidated account 综合帐目 E2zL-ft.
consolidated account expenditure 综合帐目开支 /Z2u0jNArP
consolidated balance sheet 综合资产负债表 )
gl{ x
consolidated cash deficit 综合现金赤字 ug%7}&
consolidated cash surplus 综合现金盈余 t]B`>SL3W
consolidated enterprises sectorial index 综合企业分类指数 EZj rX>"#
consolidated net earnings 综合净收益;综合净盈利 6nA9r5Ghv
consolidated net profit 综合净利润;综合纯利 o "r
consolidated policy 综合保单 3cJ'tRsp<
consolidated price 综合价格 #?Ix6 {R
consolidated profit and loss account 综合损益帐;综合损益表 y>C
!cYB
consolidated public sector expenditure 公营部门综合开支 "smU5 s,P
consolidated revenue account 综合收入帐 /
B!j`UK
consolidated shareholders' fund 综合股东资金 \4 b^*`d
consolidation of shares 股份合并 9"[,9HN
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 PS~_a
consortium company 财团公司 v}!lx)#
consortium loan 银团贷款 %RW*gUvc]
constant dollar figure 固定币值 (\qf>l+*
constant market price 固定市价 5B~]%_gZr
constant price 固定价格 TFHYB9vV
constant price series 固定物价计算数列 @kSfF[4H
constant rate 固定比率 .nY}_&
constituent stock 成分股 Q%6zr9
constitution 章程;组织章程 D&fOZVuqZ
construction output 建造产出量 >FeCa
hFn
constructive trust 法律构定信托 56Lxr{+X
consultant accountant 顾问会计师 !~zn*Hm
consultant's fee 顾问费 "C}<umJ'
Consultation Paper on Proposed Regulation on Share Margin Financing 92j[b_P
《监管股票按贷财务的建议谘询文件》 (%6fZ
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability O}C*weU
《有关联交所检讨董事资格的程序的谘询文件》 6EY\
consumer behaviour 消费者行为 tO&n$$
Consumer Council 消费者委员会 "y8W5R5kL4
consumer credit financing operation 消费者信贷业务 TTO8tT3[6}
consumer demand 消费者需求 WReHep
consumer durables 耐用消费品 %Ja0:e
consumer expenditure 消费开支 &tUX(
consumer goods 消费品 2?qT,pN
consumer market 消费市场 I*3>>VN
consumer price 消费物价 [#!Y7Ede
Consumer Price Index [CPI] 消费物价指数 /sYr?b!/<6
Consumer Price Index (A) 甲类消费物价指数 8}BM`@MG
Consumer Price Index (B) 乙类消费物价指数 HMD\)vMK6
Consumer Price Index Classification System 消费物价指数分类法 E!X>C^
Consumer Price Index Report 《消费物价指数月报》 ,./n@.na
Consumer Price Index series 消费物价指数系列 2(uh7#Q
consumer price inflation 消费物价上涨 y=Eb->a){
Consumer Representative Action Fund 消费者集体诉讼基金 3B]E2
consumer sentiment 消费意欲 #+<YFm\i
consumer spending 消费开支;消费支出 XnYX@p
consumption expenditure 消费开支 MHp:".1
consumption pattern 消费模式 A p zC
consumption product 消费产品 _rSwQ<38>
consumption tax 消费税 WXo bh
contango 交易延期费;延期交割费;期货溢价 5ms]Wbh)
contingencies warrant 紧急拨款令;应急支款授权书 +L=Xc^
contingency 应急费用;意外开支准备金 E
6#/@C,
contingency allowance 应急准备金 md bi@ms@
contingency sum 应急费用;意外开支准备金 BJ_"FG
contingent assets 或有资产 gDJ} <^
contingent debt 或有债权;待确定债务 InL_JobE8r
contingent interest 待确定的权益 %4R1rUrgt|
contingent liabilities 或有负债 id,' + <
contingent profit 或有利润 C`ZU.|R
contingent right 或有的权利 jBEW("4R
continue to hold a deposit 继续持有存款 o]I8Ghk>/z
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 vMY!Z1.*
continuing rent 连续租金 CY=lN5!J
continuing trustee 留任受托人 g'!"klS93
continuous licensing system 长期持牌制度 N*[b26
Continuous Net Settlement System [CNS System] 持续净额交收系统 N=U`BhL_
contra account 对销帐户 pq_U?_5Z'r
contra flow 资金回流 <^$ppwk$
contra item 对销项目 ES^JRX
contra transfer 对销转拨 oumbJ7X=L
contract 合约 du0o4~-
contract for difference 差价合约
ld"rL6
contract for service 服务合约 Ne;0fkO
contract for settlement 平仓合约 7'At_oG
contract note 成交单据 EajJv>X7
contract of copartnery 合伙合约 d %FLk=]
contract of indemnity 弥偿合约 W9}
,f
contract of insurance 保险合约 Cj }H'k<B
contract of reinsurance 再保险合约 (:]+IjnE
contract price 合约价格 %*K zP{
contracting party 订约人;立约人;缔约国 /:!l&1l:p
contractual agreement 合约协议 :^paI
contractual commitment 合约承担 #""T>+
contractual joint venture 合约式联营企业 d=D#cs;\
contractual mutual fund 合约互惠基金 +tt!xfy
contractual right 合约权利 Xhyn! &H5
contractual savings fund 合约储蓄基金 VcsMDa
contributed surplus 实缴资本盈余 \-Xtbm
contribution 出资;供款;捐款;分担款项 3_9CREZCl
contribution account 供款帐户 FzSL[S4i
contribution to gross domestic product 在本地生产总值中所占比率 PZ#up{[o
contribution to investment 出资额 BK)<~I
contribution to pension fund 退休金供款 *Ej;}KSv
contributor 供款人;出资人;捐助人 0nBDF79
contributory 分担人 }%c>Hh
contributory scheme 供款计划 |Y6;8e`H
contrived cessation of business 有预谋的停业 MtF^}/0w!`
control 控制权;控制;管制 =[:E
control of a company 公司的控制权;公司控股权 '
-9=>
control of business 业务的控制权 O> _ F
controlled company 受控制公司 qnQ".
controller 控制人;控权人;会计长 -ON-0L
controller of an authorized institution 认可机构控权人 i`<L#6RBT
controlling company 控股公司 *:+ZEFMq
controlling interest 控制权益;控股权益 _u;pD-
controlling officer 管制人员 G$KQgUN~[
controlling officer's report 管制人员报告 !?).4yr
controlling shareholder 控股股东;持有控股权的股东 [+l6x1Am
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》 j( k%w
conventional lending 传统放款;常规放款 Jqgm>\y
conversion 兑换;换算;转换〔证券〕 0 ;)Q
conversion factor 换算因数 l{]KA4
conversion of stock 公债的转换 Yv)c\hm(7j
conversion rate 兑换率;换算率;转换价格〔证券〕 m6^#pqSL
convertibility 可兑性;兑换性;自由兑换 _OJfd
convertibility undertaking 兑换保证 [n&ES\o#(
convertible 可兑换;可换股 2wPc
yD
convertible currency 可兑换货币 \M|:EG%
convertible debenture 可转换债权证 G; exH$y
convertible loan stock 可转换股的债权股额 *"Iz)Xzc`
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 (GGosXU-v
conveyance 转易;转易契;财产转让证书 (~bx %
conveyance of property 财产转让 zN;P_@U
conveyance on sale 售卖转易契 !;vv-v,LQ
conveyancing fee 业权转易费 =j~:u.hc'
conveyancing scale charges 物业转易收费标准 o%`=+-K
cooling-off period 冷静期 'Q7^bF^
co-owner 共同拥有人;分权共有人 8sBT&A6&j
co-partner 共同合伙人 ,uNJz -B8
co-partnership 共同合伙 dIh+h|:
Copenhagen Stock Exchange 哥本哈根证券交易所 0WKS
core capital 核心资本 4^YE*6z
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons cX4]ViXSr
《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》 ;!=i|"PG
Core Principles for Effective Banking Supervision [Basle Committee] MwQ4&z#wh
《有效监管银行业的主要原则》〔巴塞尔委员会〕 O^6anUV0
cornering “夹仓”;轧空;囤积居奇 4{vEW(
corporate borrower 借款公司;借款机构 y3j"vKG
corporate business 公司企业;公司业务 d-m.aP)y:
Corporate Communications Department [Stock Exchange of Hong Kong Limited] ux!YVvTPd
企业传讯部〔香港联合交易所有限公司〕 |&
jrU-(
corporate customer 公司客户 C4gES"T
corporate dealer 公司交易商 34"PtWbV>
Corporate Finance Division [Securities and Futures Commission] \X!NoF
企业融资部〔证券及期货事务监察委员会〕 %{3q=9ii
Corporate Finance (D.T.C.) Limited 协联财务有限公司 7{w}0PMx
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 %\|{_]h}y
corporate governance 公司管治 %I!2dXNFRF
corporate income tax 公司所得税 [dz3k@ >0
corporate investment adviser 公司投资顾问 Rrl
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 ZQ*Us*9I
corporate plan 公司计划 ;PMh>ZE`
corporate practice 执业法团 {,*vMQ<^
corporate profits tax 公司利得税 3iX\):4
corporate savings 公司储蓄 `$6~QLUf
corporate service tax 公司服务税 H[OgnnM
corporate signature 法团的签名 IoK/ 2Gp
corporation 法团;公司 <-N2<sl
corporation bond 公司债券 uifVSf*
corporation stock 公司股证;地方债券〔英国〕 ,LSiQmV5
corporation tax 公司税 4$ihnb`DQN
correction phase of stock market 股市调整期 v2:i'j6
Correctional Services Industries Suspense Account 惩教工业暂记帐 wYV>Qd
Z
corrective affidavit 修正遗产申报誓章 uPYH3<
correspondent bank 代理银行 < FO=PM
Cosmos Finance Limited 宇宙财务有限公司 1kUlQ*[<|
cost 成本;费用;价格 UuF(n$B
cost centre 成本中心 y:Of~
]9@
cost competitiveness 成本竞争力 Z_S{$D
cost control 成本控制;成本管理 Gky^S#
cost convention 原值成本法;成本惯例 0WSZhzNyY
cost effectiveness 成本效益;经济效益 E'Ux2sh
cost efficiency 成本效率 aH@-"Wi
cost element 成本要素 5U+4vV/*
cost flow 成本流转 O1t$]k:
cost input 投入资金 kcg\f@d$
cost management information system 成本管理资料系统 `=,emP&(H&
cost of an asset 资产成本 [2Nux0g
cost of borrowing 借贷成本 s/C'f4
cost of capital 资本成本;资金成本 LGW_7&0<<
cost of installation 安装费 <m1v+cnqo
cost of issue 招股费用;发行股份费用 -MTYtw(
cost of living 生活费用 J>nBTY,_<
cost of transmitting 传送费用 RB% y($
cost overrun 成本超支 LGZa
l&9AY
cost price 成本价格 NV9JMB{q
cost price structure 成本价格结构 K5XW&|tY!
cost to the revenue 政府收入的损失;政府减少的收入 Av5:/c.B
cost-benefit analysis 成本效益分析 MpZ\j
cost-benefit study 成本效益研究 Vr( Z;YO
cost-book company 以成本帐原则组成的公司 y35~bz^2
cost-effectiveness analysis 成本效益分析 a@qc?
costing 成本计算;成本计算法 >{:hadUH
costing and pricing policy 成本及定价政策 dY~z6bT
costing exercise 成本计算工作 p)?6#~9$
costing review 成本检讨 EEL3~H{(
cost-of-living allowance 生活津贴 S7PWP<9
cost-of-living index 生活指数;生活费用指数 hKWWN`;b !
cost-plus pricing 成本加成定价法 =EA:fq
cost-push inflation 成本推动的通货膨胀 oo7}Hg>
cost-recovery basis 收回成本的原则 xY!ud)
cost-related charges 依成本而定的收费 Nf3UVK8LtS
cost-related fee 依成本而定的收费 4sn\UuKyL
co-surety 共同担保人 -rm[.
co-trustee 共同受托人 bGgpPV
cotton futures 期棉 e3 :L]4t
Council of SEHK 联交所理事会 Iapz,nuE
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 ~eoM
2XlW
counterclaim 反申索 09G47YkSy1
counterfoil 联页〔收据〕;存根〔支票〕;票根 <.gDg?'3
counter-guarantee 反担保 GfEWms8z
counter-inflationary policy 反通货膨胀政策 m}=E$zPbO
countersignature 副署签名;连署签名 "UNFB3
country debt provisioning 债务国坏帐准备 9jEH"`qqk
country of beneficial ownership 实益拥有国 L*A-&9.p3
coupon 息票;赠券 $$&.}}.,
coupon rate 息票利率 b"N!#&O