C: ] o!#]]
`[+9n2j
calendar year figure 历年数字 q.(p.uD
call 催缴通知;认购期权 eO,
call deposit 通知存款;活期存款 @5gZK[?|I
call loan 短期同业拆借;通知贷款 //--r5Q
call margin 补仓;追加保证金 Q*TxjE7K
call market 短期同业拆放市场 D\Y)E#%,
call money 短期同业拆借;活期贷款 1SBc:!2
call option 认购期权;看涨期权 qa ![oMKc
call price 赎回价格;提前赎回价 =N,KVMxw
call warrant 认购认股权证;回购认股权证 y)3(
callable share 可收回股份;可兑付股份 MDkIaz\U
called up share capital 已催缴股本 }9C5U>?
Canadian Dollar [CAD] 加拿大元 "X']_:F1a
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 Ow\9vf6H
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 >l$vu-k)~4
cancellation price 取消费 ~L(_q]
cap 上限 c ;3bX6RD*
capital 资本;资金 PN:8H>
Capital Accord 《资本协定》 /p,D01Ws}(
capital account 资本帐;非经常帐 3)f=Z2U>
capital account commitment balance 资本帐承担额结余 hp(n;(OR
Capital Adequacy Directive [CAD] 《资本充足指引》 m[^;HwJ
capital adequacy ratio [CAR] 资本充足比率 =J8)Z'Jr
capital allowance 资本免税额 .}fc*2.'
capital alteration 资本变更 MCma3^/1
capital and liabilities ratio 资本负债比率 @C=, >+D
capital and liquidity requirement 资本与流动资金的规定 h3;Ij '
capital appreciation 资本增值 PMZdz>>T
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 VGcl)fIqw?
capital assets 资本资产 V,qZF=} S
capital at risk 风险资本 ^v3+w"2
capital base 资本基础;资金基础 Y51XpcXQ
capital charges 资本支出;资本费用 PiB)pUYj
capital commitment 资本承担 }\u~He%
capital contribution certificate 出资证明书 TJY$<:
capital convergence 划一资本充足比率 98C~%+
capital cost 资本成本;建设成本;建设费用 [Hdk=p
capital cover 资本保证 K.
G#[
capital deficit 资本亏绌;资本赤字 Y=G *[G#
capital divided into shares 资本分成股份 }wR)p
capital element 资本因素;资本部分 ZLvw]N&R
capital equipment 资本设备 #f|-l$a)3a
capital expenditure 资本开支;非经常开支 o*n""m
capital expenses 资本费用 y_"GMw
capital financing 筹集资本;以非经常收入支付非经常开支的结算 )EO/P+&
capital flow 资金流量 9\)NFZ3Mz
capital formation 资本形成;集资 8O{]ML
capital formation figure 资本组合数字 :0T]p"y4
capital fund 资本基金 ?HIc=
capital gain 资本增益;资本增值 `n-e.{O((
capital gains tax 资本增值税 u2<:mu[|P
capital goods 资本财货;资本货物 Oe9{`~
capital grant 非经常补助金;非经常拨款;建设补助金 0jv9N6IM
capital grant cycle 建设补助金周期 d$r JW m5H
capital injection 注入资本;注资 KHr8\qLH
capital input 投入资本 1jmhh!,
capital intensity 资本密集度 jTws0=F*
capital intensive 资本密集 wri[#D {
capital investment 资本投资 zJ9ZqC]
Capital Investment Fund 资本投资基金 !w
f N~.Y
capital loss 资本损失 UO"8 I2rB
capital maintenance 资本保值;资本保留 5d}PrYa
capital market 资本市场;资金市场 "4"\tM(
capital market instrument 资本市场票据 S=aXmz<
capital money 资本款项 ~Y)Au?d(a
capital money subject to a trust 信托财产资本 qe(X5?#;
capital movement 资本流动 `j>qOT
capital nature 资本性质 <O$'3_S"D
capital outlay 资本支出 l%Sz6
capital portion 资本部分 glHag"(
capital profit 资本利润 wX 41R]pF
capital project 基本工程项目;非经常开支项目 6X|KKsPzX
capital receipt 资本收入 $
O!f*lG
capital redemption 资本赎回 @YwaOc_%
capital redemption business 资本赎回业务 D~f.)kkC4
capital redemption contract 资本赎回合约 -I=}SZ
capital redemption reserve 资本赎回储备 ">fgoDQ
capital reduction 资本减缩;减资 QHs=Zh;"
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] ciC4V^f
股本削减计划〔香港联合交易所有限公司〕 qC\$>QU}
capital repayment 偿还资本 SO p%{b
capital reserve 资本储备;后备资本 e^'?:j
capital revenue 资本收益;非经常收入 M`?/QU~
capital spending 资本开支;资本支出;非经常开支 LR)is
capital stock 股本 \yG_wZs
capital stock subscription 认缴股本;认购股本 f `Wfw3
capital subsidy 建设津贴;基本建设津贴 tu!u9jVv
capital subvention 非经常资助金 7
oZ-D~3
capital sum 资本额 l}Xmm^@)
capital tax 资本税 ?7&VT1
capital transfer tax 资本转移税 A v2 _A
capital turnover 资本周转率 3C,e>zE}
capital value 资本价值 b}"/K$`Fd
capital works project 基本工程项目 N=I5MQG
Capital Works Reserve Fund 基本工程储备基金 i0AC.]4e"
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 R&xD|w8UjM
capitalization 资本化;资本总额 Jy|Mfl%d
capitalization of interest 利息化作本金 .j&jf^a5
capitalized interest 化作本金的利息 2:DpnLU5
capitalized loan 转作资本的贷款 C)C;U&Qd
capitalized value 资本还原值;资本化价值 Kv#daAU
capitation grant 按人计算的补助金 aRG[F*BY
captive insurance business 专属自保保险业务
P`bR;2o
car insurance 汽车保险 g<.8iW 'c
Caribbean Development Bank 加勒比开发银行 LnJ7i"Q
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] coLn};W2
意大利嘉利堡银行 0>e>G (4(8
cartel 同业联盟;卡特尔 8=nm`7(]
cartelized rates system 联营式利率制度 }p- %~Y
cash 现金;现款 5R ec}H
cash accounting system 现金会计制度 RmNF]"3%
cash acquisition 以现金投资所得的资产 ^d=Z/d[
cash allowance 现金津贴 {Zseu$c
cash assets 现金资产 ,}2j
Fb9z4
cash at bank 银行现金;银行存款 %ANPv =
cash balance 现金结余 r*p%e\ 3
cash basis 现金收付制;收付实现制 NX=dx&i>+
cash basis accounting 现金收付制会计;收付实现制会计 b&_p"8)_
cash bonus 现金红利 O3BU.X1'%
cash book 现金出纳帐;现金簿 to?"{
cash client 现金客户 hXrvb[6
cash commission rebate 现金回佣 pP/o2
cash compensation 现金补偿 #ASu
SQ
cash contribution 现金承担额;现金分担额 lmc-ofEv
cash cost 直接费用;现金成本 8v6rS-iHP
cash coupon 现金礼券 gRqz8UI
cash credit 现金信贷 {W4t]Ff
cash deficit 现金赤字 {(MG:
B
cash deposit and withdrawal 现金收支 1b!l+ 8!
cash disbursement journal 现金支出日记簿 x<3vA|o
cash disbursement slip 现金支出传票;现金支出单 Rw\DJJrz
cash flow 现金流量;银根 {
o;0Fx
cash flow lending 流动现金放款;无抵押融资 ih;TQ!c+b
cash flow statement 现金流量表;现金流动表 x)U;
cash flow surplus 现金流量盈余 (CV=0{]
cash in hand 库存现金;手头现金 R;.WOies4
cash in till 备用现金 -"nYCF
cash in transit 运送中现金;在运现金 L"-&B$B:
cash input 投入现金 ./g#<
cash input figure 现金投入数字 7r;A
wa
cash limit 现金支出限额;现金限额 '{u#:TTj
cash margin 现金保证金 kg@J.
cash market 现货市场;现金交易市场 O71rLk;
cash offer 现金要约;现金补偿额 T6,lk1S'=
cash payment 现金付款;现金支付 0ND7F
cash position 现金头寸 {r}}X@|5
cash price 现金价格 v}mmY>M%
cash receipts journal 现金收入日记簿 c]&VUWQ
cash receiving slip 现金收入传票;现金收入单 W2B=%`sC
cash settlement 现金结算 *Xnq1_K}
cash surplus 现金盈余 ?-Z:N`YP
cash with order 订货付现;凭票即付 ^R$dG[Qf
cashier's order 银行本票 DtN6.9H2`
cashier's order outstanding 未承兑的银行本票 h
,n!x:zy@
cash-limited subhead 有现金支出限额的分目 zF$wz1
%
cash-sweep 现金彩票活动 Cwh;+3?C|
casual client “散客”;“散户” [*<&]^
CCASS Depository 中央结算系统证券存管处 VA%i_P,
CCIC Finance Limited 中芝兴业财务有限公司 0q;] ;m
cedant 分出者 7U7 i2 4
ceding company 分出公司 t8+93,*B
ceding insurer 分出保险人 ;C<A}
ceiling 上限 n)H0;25L
ceiling price 最高限价 )K6{_~Kc\
central bank 中央银行 '[E_7$d
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 xr2:bu
central banking 中央银行业务 }<S2W\,G
central banking function 中央银行职能 !Ch ya
Central Clearing and Custodian System 中央结算及托管系统 e_;6UZ+
Central Clearing and Depository System 中央结算及存管系统 igL^k`&5^"
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 /Rz,2jfRx'
central clearing house 中央结算所 6};oLnO
central clearing system 中央结算制度;集体交收系统 ou-;k
}
central custody system 中央托管系统 /W>"G1)
central depository 中央存管处 Dw[Q,SE
central depository system 中央证券存管制度 zVa+5\Q
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 {XC rjO|
central rate 中央汇率;中心汇率 ~>R)H#mP7
Central Registration Hong Kong Limited 香港中央证券登记有限公司 zK92:+^C
Central Tender Board 中央投标委员会 BkeP?X
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 F"C Yrt
centralized budgetary and payments system 集中预算及支付制度 B;Z^.3
centred 12-month moving average 十二个月定位移动平均数 f5-={lUlIS
certificate of approval 批准证明书 FHC7\#p/9Z
certificate of beneficial entitlement to property 资产权益证书 T}TP.!0E
certificate of compliance 合格证明书;合约完成证明书 u5_fM*Ka
certificate of deposit [CD] 存款证 5b'S~Qj#r$
certificate of exemption from estate duty 豁免遗产税证明书 *S4P'JSY
certificate of incorporation 公司注册证书;法团注册证书 &$Lm95
certificate of incorporation of registered trustees 注册受托人法团证书 iT"Itz-^#
certificate of indebtedness [CI] 负债证明书 *)1z-rH`
certificate of insurance 保险证书 J#]yKgT
certificate of interest 权益证明书;息票 4\3t5n
certificate of means 资产证明书 jayoARUB
certificate of participation 参与证明书 :<gk~3\
certificate of payment of profits tax 缴付利得税证明书 GZt] 38V)g
certificate of preference 特惠税证 Jx<
certificate of rateable value 应课差饷租值证明书 -tdG}Gu
certificate of registration 登记证书;注册证明书 )]R?v,9*D
certificate of satisfaction 清偿证明书 tK
H!xit
certificate of transfer 转让证明书 Zv\b`Cf}
certificate to bearer 不记名证明书 "!?bC#d#(
certification 核证 +bnw,B><
certification fee 核证费 AlxS?f2w
certified cheque 经银行证明可兑现的支票 OEW,[d
certified public accountant [CPA] 执业会计师 H/&Q,9sU21
certified statement 经证明的报表 buXG32;
cessation of business 停业 ?OyW|jL
cession 分保 (c2\:hvy
C.F. Finance Company Limited 浙一财务有限公司
3lN+fQ>)S
chance 机会;中彩机会 Gp+XM
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 U;@jl?jnG
change of domicile 迁册 Se`N5hQ
change to estimates 修订预算 oUSG`g^P(M
change to the approved estimates of expenditure 核准开支预算的变动 8|GpfW3p2
charge 费用;押记;抵押 j[cjQ]>~'
charge number 税单号码 1n"X?K5;A
charge on assets 资产的征税 &L]*]Xz;
charge upon general revenue 从政府一般收入中拨款支付 !y?hn$w0
chargeable 可予征收;应课税的 sQs5z~#51*
chargeable agreement for sale 可予征收印花税的买卖协议 zOdKB2_J7
chargeable income 应课税入息 sD+G+
chargeable normal trading receipt 应课税的一般营业收入 E=NY{| >
chargeable profit 应课税利润 y9hZ2iT
chargeable to tax 应课税 w#,v n8
charged to... 记入……帐目 R-fjxM*
chargee 承押记人 f4_G[?9,
charge-holder 受押人 '=.Uz3D'0
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 JUFO.m^w
charging order 押记令 Q8oo5vqQ#C
chargor's right 押记人的权利 ~7a BeD
charitable donation 慈善捐款 &7&*As
charitable trust 慈善信托 6DW|O<k^j
charity property 慈善财产 R
<\Yg3m8
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 9m4rNvb
charter 章程;特许权 s=
fKAxH
charter of incorporation 成立章程 @#c6\$
chartered accountant 特许会计师 2*YXm>|1
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 pNFIO
t:(
Chartered Institute of Public Finance and Accountancy [United Kingdom] jt--w"|-r
特许公共财政及会计学会〔英国〕 -RQQ|:O$
charterer 承租人 P;LZ!I
Chase Manhattan Asia Limited 美国大通亚洲有限公司 MA#!<b('
Chase Manhattan Bank 美国大通银行 sLp
LY1X
chattels 实产 rC `s;w
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 oJT@'{;*z
Che Hsing Finance Company Limited 浙兴财务有限公司 B[
ka@z7
check-and-balance system 制约平衡制度 s.)w
A`&&
Chekiang First Bank Limited 浙江第一银行 T+h{Aeg
cheque 支票 %iC63)(M
Chiao Yue Finance Company Limited 侨裕财务有限公司 y03a\K5[KQ
Chiba Bank, Ltd. 千叶银行 OZm[iH
Chicago Board of Options Exchange 芝加哥期权交易所 D.R
Chicago Board of Trade 芝加哥交易所 \#,#_
Chicago Mercantile Exchange 芝加哥商品交易所 "Cj#bUw
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 i6 ?JX@I
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 guXpHF=
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 {OrE1WHB
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 RsfTUb)<
child allowance 子女免税额 5udoZ>T
China & South Sea Bank Limited 中南银行 2{I z
China Affairs Committee [Hong Kong Futures Exchange Limited] ^X%4@,AE
中国事务委员会〔香港期货交易所有限公司〕 d}cJ5!d
China concept stock 中国概念股 ldvxYq<:
China Construction Bank 中国建设银行 K0=E4>z,`q
China Development Division [Stock Exchange of Hong Kong Limited] Jjh!/pWZ4
中国发展科〔香港联合交易所有限公司〕 &"%|`gE
China Economic News 《中国经济新闻》 1/+r?F3
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 R6mJFE*6T9
China State Bank Limited 国华商业银行 ^>{;9lo<
Chinatrust Commercial Bank, Limited 中国信托商业银行 VDjIs UUX
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 +/86w59
Chinese Bankers Club, Hong Kong 香港银行华员会 1|w:xG^
Chinese Banks' Association 香港华商银行公会 ?Hxgx
Chinese Gold and Silver Exchange Society 金银业贸易场 q.[[c
Chinese New Year bonus 年奖;年终花红 A!Ct,%
chit fund 银会 k]9> V@C
Chiyu Banking Corporation Limited 集友银行有限公司 *js$r+4
Chiyu Finance Company Limited 集友财务有限公司 W?J[K;<
Cho Hung Finance Limited 朝兴金融有限公司 S_VncTIO
choses in action 无形动产;据法权产 -f|^}j?
chronological book 序时帐簿 B2qq C-hw?
Chubu Securities Finance Company 中部证券金融公司 .r%|RWs6W
Chung Khiaw Bank Limited 崇侨银行 S&]<;N_B
Chung Nan Finance Company Limited 中南财务有限公司 '/gwC7*-&
Chuo Trust & Banking Co., Ltd. 中央信托银行 hcc-J)=m
Chuo Trust Asia Limited 中央信托亚洲有限公司 N/{Yi
_n
Citibank, N.A. 万国宝通银行 dS_)ll.6z
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 {59VS
Nl
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 Mv`L F
Citicorp International Limited 万国宝通国际有限公司 7h&`BS
civil debt 民事债项 =1OAy`8
Civil Service Pension Reserve Fund 公务员退休金储备基金 `4$Qv'X*
claim 申索;索偿;债权 ":^
NLBm>5
claim equalization fund 申索平衡基金 i3&B%JiLX
claim for refund of property tax 申请发还物业税 )K%O/H
claim of debt 债权申索 Fd,+(i D
claim on bank 对银行的债权 q.sQ Z]ty9
claim to dividend 摊还债款申索 Bp{`%86SE
claimant 申索人;索偿人 7+hF;
claims statistics 申索统计数字 ~w9=Fd6
class of insurance business 保险业务类别 MGKeD+=5
class of property 财产类别 2$W,R/CLh
claw-back 递减率 aa%&&
clearance cost 清拆成本 n9fA!Wic
clearing 结算;票据交换;清算 fy>And*
clearing account 结算帐户 bok 74U]
clearing and settlement system 结算和交收系统 yP9wYF^A\
clearing balance 结算差额 }d\Tk(W
clearing bank 结算银行 f3>6:(
clearing cheque 交换支票 ,3--ERf
clearing house 结算所;票据交换所 >AX~c
jo
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 bKJ7vXC05
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 Dzjt|U0ru9
clearing member 结算会员 4'hcHdL9
Clearing Members' Fund 结算会员基金 !5SQN5K
clearing participant 结算参与者 a(DZGQ-as
clearing rebate 结算费用的回佣 CC(*zrOd-
Clearing Rules [SEHK Options Clearing House Limited] <6O_t,K]
《结算规则》〔联交所期权结算所有限公司〕 OC>_=i$'
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 qM!f
Clerk to the Board of Review 税务上诉委员会书记 e=jT]i *cU
client 客户;委托人;当事人 m5em<P!G
client agreement 客户协议 9C)3
b3
client confidentiality 客户保密的责任 ]F*a PV
client money 客户款项 XZdr`$z f
client statement 客户结单 1H,tP|s
clients fund 客户资金 oBNX8%5w
close 结算;收市;收盘 _X2EBpZp
close a position 平仓;轧平头寸 [kuVQ$)
close company 股份不公开的公司 |*c\6 :
close higher 收市时价位较高 =i^<a7M~
close lower 收市时价位较低 ,WB_C\.#XN
close mixed 收市时荣辱互见 "`i:)E t
close of exchange 交易所停市 H1%[\X?=
close of financial year 财政年度终结 u|OzW}xb7j
close out 平仓 hUT^V(
close out a long position 平长仓 r -q3+c^+
close out a short position 平空仓 KW|\)83$
close steady 收市时价格稳定 Z 5)_B,E:X
close the gap 弥补差距 <ql w+RVt
closed position 平仓 8 ih;#I=q
closed-end investment corporation 股份固定的投资公司 JYg% ~tW'
close-out price 抛售价格 ]Q4PbW
closing account 决算帐户 QSF"8Uk
closing balance 期终结余;收市结余 ^K.u
~p
closing price 收市价;收盘价 )b&-3$?
closing quotation 收市价;收市行情 jkF+g$B
closing rate 收市汇价;收盘汇率
$' (QTEM
closing transaction 平仓交易 Wyq~:vU.S
clothing levy 成衣税 %/y`<lJz(
club deposit 零存整付存款 )Ab6!"'
Code of Aid 《资助则例》 Jh43)#G-
Code of Banking Practice 《银行营运守则》 ,]Ro',A&
Code of Best Practice [Stock Exchange of Hong Kong Limited] jWXR__>.
《最佳应用守则》〔香港联合交易所有限公司〕 OpK.Lsd0y
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕;《操守准则》〔香港期货交易所有限公司〕 JYwyR++uo
Code of Conduct for Persons Registered with the Securities and Futures Commission Gg9VS&VI
《证券及期货事务监察委员会注册人操守准则》 3duG.iUlL
code of practice 实务守则;经营守则;执业守则 G`,u40a
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 H\fcY p6
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 izPh1YA
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 -!J2x8Ri
Code on Pooled Retirement Funds 《集资退休基金守则》 ':\fl.b
Code on Share Repurchases [Share Repurchase Code] IX<r5!
《公司购回本身股份守则》〔《股份购回守则》〕 F&QTL-pQW
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 [IX*sr
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 X"[dQ_o
co-debtor 共同债务人 %M{k.FE(
co-financing scheme 共同融资计划 l#D-q/k?
cognizance 证明令 e=t<H"&
coin 硬币 4!l
sk:R
coin replacement programme 硬币取缔计划 nW4Vct
coin set 套装硬币 5M%,N-P^
coinage 硬币 ~{L.f94N
Coinage Security Fund 硬币发行基金 9W*.lf
cold call 主动与准客户接触 YC]PN5[1!
collapse in prices 价格下泻;价格下挫;价格暴跌 x*.Ye5Jb
collateral 抵押品 Y4mC_4EU
collateral bond 担保债券 _QR
g7
collateral loan 抵押贷款 [}>#YPZ
collateral security 附属抵押品 J &!B|TS
collection 征收;收取 +}Xr1fr{jw
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 ]o-Fi$h!
collection of betting duty 收取博彩税 K~c^*;F
Collection Office [Inland Revenue Department] 收税处〔税务局〕 NB EpM
collective consumption 集体消费 NuU'0_")/
Collector 收税主任 D"L|"qJ
Collector of Rates 差饷征收官 xE%O:a?S
Collector of Stamp Revenue 印花税署署长 P:
n# S %
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 B4Q79gEh=
combined surplus 合并盈余 ],n%Xp
combined visible and invisible trade account 有形及无形贸易合并帐目 MDk*j,5V
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 JwZ?hc
commemoration coin 具纪念性的硬币 <}d/v_+pnh
commencement of winding-up 清盘开始 MRQZIi
commerce and industry sub-index 工商分类指数 Nz~(+pVWg5
commercial activity 商业活动 @7-=zt+f
commercial bank 商业银行 @0$}?2
Commercial Bank Act of Norway 《挪威商业银行法》 O@s{uZ|A6
Commercial Banks Law 《商业银行法》 jZRh KT
commercial borrowing 商业借款 RU6KIg{H
Commercial Code of Japan 《日本商法》 r*chL&7
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 lzEb5mg
commercial invoice 商业发票 O}QFq14<+
commercial letter of credit 商业信用证 I~)cYl:|G
commercial loan 商业贷款;商业放款 cf)J )
commercial paper 商业票据 \<ZLoy_
commercial paper market 商业票据市场 [B,'=,Hbs
commercial registry 商业登记处 L1wZU, o
commercial return 商业回报 V$(/0mQV(
commercial sale 商业销售 ~AQ>g#|%
commercialization 商品化 &'s^nn]
commercially viable 具商业利益;有利可图 fD{II+T
Commerzbank AG 西德商业银行 "}@i+oS
commission 佣金;委员会 }p=g*Zo*C;
Commission des Operations de Bourse of France 法国证券事务监察委员会 Q[uAIyv0
commission house 佣金行;代办行 If;R?j0;Q
commission payable 须付的佣金 x`2| }AP(
commission rebate 佣金回扣 !2$ z *C2;
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 `B:"6nW6
Commissioner of Banking 银行监理专员〔银监专员〕 P?
(vW&B
Commissioner of Estate Duty 遗产税署署长 7d;pvhnH
Commissioner of Inland Revenue 税务局局长 NG" yPn
Commissioner of Insurance 保险业监理专员 ^P?vkO"pB?
Commissioner of Rating and Valuation 差饷物业估价署署长 G`F8!O(
commitment 承担;已承担的开支;承担额;承担项目 JO=1ivZl
commitment fee 承诺费 #f*g]p{
Committee of the Hong Kong Association of Banks 香港银行公会委员会 cwe1^SJ6y
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 C#;@y|Rw
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 s]H^wrg&
Committee on Payment System [Hong Kong Monetary Authority] % ucjMa>t
支付系统委员会〔香港金融管理局〕 (?3[3w~
Committee on Unit Trusts [Securities and Futures Commission] )DT|(^
单位信托委员会〔证券及期货事务监察委员会〕 S@xXq{j
Commodities Dealers' Deposit Fund 商品交易商按金基金 gcf6\f}\<
Commodities Trading Commission 商品交易事务监察委员会 Tf x :"u
commodity 商品 .VM3D0aV
commodity classification 商品分类法 KKEN'-3
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 \:v$ZEDJ>
commodity dealer 商品交易商 d-B7["z,
commodity exchange 商品交易所 <&<,l58[c
Commodity Exchange Compensation Fund 商品交易所赔偿基金 0 [8=c&F
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 )R?;M
commodity flow method 商品流动法;商品流通法 C4\,z\Q
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 $bsH$N#6T
commodity futures contract 商品期货合约 347eis'
commodity market 商品市场 XiQkrZ
commodity tax 商品税 yz\c5
commodity trading adviser 商品交易顾问 yGj.)$1},@
commodity trading adviser's representative 商品交易顾问代表 BqH]-'1G
commodity trading advisory contract 商品交易顾问合约 @;:>G A
commodity warrant 商品期权证 mC[UXN/
commodity-based investment 以商品为基础的投资 "i&"* ~
common fund 共同基金 EQ<RDhC@b
common property 分权共有财产 z@Hp,|Vy[
common share 普通股 j_cs;G: "
common stock 普通股 z[EFQ^*>
Commonwealth Bank of Australia 澳洲联邦银行 $uj(G7_
Commonwealth Development Corporation 英联邦发展公司 tPfFqqT
Commonwealth Finance Ministers Conference 英联邦财长会议 7~1IO|4t
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 e]Fp=*#
Commonwealth income tax 英联邦入息税 (% _n!ip^
Commonwealth Preference 英联邦特惠制 +iO/m
communal property 公有财产;公有产业 o0It82?RN
communication expenses 通讯费用 ]; Wx
Community Preference 欧共体特惠制 )|bC^{kH!l
commutation of pension 退休金的折算 c#/H:?q?a
commuted gratuity 折算酬金 [KJ
q
commuted pension gratuity 经折算的退休酬金 ,*I@
Companies Act [United Kingdom] 《公司法令》〔英国〕 ++-{]wB3=.
Companies Handbook 《上市公司手册》 %A/_5;PZ/
companies inspector 公司检查员 u3 0s_\
Companies Liquidation Account 公司清盘帐户 v(]]_h
Companies Ordinance: Information to be Included in a Rights Issue Prospectus *^%*o?M~
《公司条例:供股章程须载有的资料》 BB$oq'
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》 lfZ04M{2
Companies Registration Officer 公司注册主任 9W ^xlid6
Companies Registry 公司注册处 Ro(Zmk\t
Companies Registry Trading Fund 公司注册处营运基金 kgdT7
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 =
u[#2!
Company Formation and Enforcement Division [Companies Registry] a>O9pX
公司成立及条例执行部〔公司注册处〕 A]0:8@k5
company in which the public are substantially interested 由公众拥有相当权益的公司 8;14Q7,S
company limited by guarantee 担保有限公司 2d>hi32I
company limited by shares 股份有限公司 kX`[Y@nUN
company register 公司登记册 Gq<X4C#|
company registration fee 公司注册费 T:]L/wCj
company with limited liability 有限法律责任的公司 F[
ajOb 8
company's memorandum 公司组织章程 B~
S6R
company's reserve 公司储备 Sq\(pfvo
comparative advantage 比较优势;比较利益 ew _-Eb
compensation 补偿金;赔偿 w;UqEC V
Compensation Committee [Stock Exchange of Hong Kong Limited] Ian[LbCWB
赔偿委员会〔香港联合交易所有限公司〕 SP* fv`
compensation from insurance 保险赔偿 Y6i _!z[V[
compensation fund 赔偿基金 dovZ#D@Q
compensation fund levy 赔偿基金征费 t\P<X^d%
compensation rate 补偿率 X$%4$
Compensation Review Committee 赔偿检讨委员会 c~QS9)=E
compensation scheme 赔偿计划 qy)_wM
compensation trade 补偿贸易 k>x&Ip8p
compensation value 补偿值 ,Ys"W x
compensatory payment 补偿付款 O,aS`u &
competition and pricing strategy 竞争与定价策略 Z6\+
competitive edge 竞争优势 o<IAeH {+
competitive price 具竞争力的价格 8
C [/dH
competitive tender 竞争性投标 sGh(#A0Pt
Compliance Committee [Stock Exchange of Hong Kong Limited] }Sy=My89r
监察委员会〔香港联合交易所有限公司〕 Hbv6_H
component of expenditure 开支组成部分 ljl^ GFo
Composite Consumer Price Index 综合消费物价指数 z'T)=ycT
composite index 综合指数 v8AS=sY4r
composite rating 综合评级 8-<:i
composite return form 综合报税表 Y0?5w0{
Composite Securities and Futures Bill 《证券及期货综合条例草案》 D}8EER b
composite tax return 综合报税表 iq(
)8nxi
composition 组合成分;债务重整协议 >pUtwIP
composition of earnings 收益组合成分 @gY)8xMbA
compound increase 复合增加率;复合增长率 q6YX M
compound interest 复利 ca+5=+X7
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 q,
O$ %-70
comprador note 买办票据 #o1=:PQaC
comprador order 买办付款令票 N('&jHF
comprehensive income tax 综合所得税 2eMTxwt*S
comptroller 审计主任 A}eOFu`
compulsory liquidation 强制清盘 <b,~:9*?
compulsory winding-up 强制清盘 [eTSZjIN7
computation 计算;计算表 ~69&6C1Ch
computational procedure 计算方法 P.gb1$7<
computer audit programme 电脑审计程序;电脑核数程序 .W js~0c
concentrated position 集中持仓量 !47n[Zs
concentration risk 资金集中风险;集中融资风险 wI(M^8F_Mf
concept stock 概念股 0_ 88V
concession 特许权;宽减措施;优惠 A~-b!Grf
concession contract 特许经营权合约 AK@9?_D
concessionary rate 优惠率 om1eQp0N
concordat 协定;契约;国际监管条约 ti
\wg
condition 条件 =>-Rnc@
conditional endorsement 附有条件的背书 -B +4+&{T
conditional offer 有条件要约 a\r\PBi
conditional sale agreement 有条件售卖协议 &Xf}8^T<V
conditions of tender 投标章程 wb0L.'jyR)
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》 <7~'; K
conduct of business standard 业务操守准则 nrjE.+v
Confidentiality Understandings 保密谅解文件 s7F.sg
confirmation letter 确认书 @{25xTt
confirmation of mail transfer 信汇证明书 r]6C
Confirmation of Payment 已缴税证明书
094o'k
confirmed letter of credit 保兑信用证 zolt$p
confirming bank 保兑银行 w(L4A0K[
confiscation order 没收令 qi^7
connected transaction 关连交易 9iQq.$A .
consensus capitalism 共识资本主义 {z{bY\
conservative investor 保守投资者 A*\.NTM
consideration 代价;对价;约因 %%[LKSTb
consideration issue [listing method] 代价发行〔上市方式〕 [1S|dc>.O%
consideration other than cash 现金以外的代价 cz8T
consignee 收货人;代售人 e~=;c
consignment 托运;寄售 8A})V8
consignor 付货人;托运人;寄售人 @J/K-.r
consolidated account 综合帐目 "]}
bFO7C
consolidated account expenditure 综合帐目开支 WvY?
+JXJ
consolidated balance sheet 综合资产负债表 50S&m+4d+
consolidated cash deficit 综合现金赤字 \XZ/v*d0
consolidated cash surplus 综合现金盈余 gi1^3R[
consolidated enterprises sectorial index 综合企业分类指数 RMdk:YvBg
consolidated net earnings 综合净收益;综合净盈利 ZbdZrE$
consolidated net profit 综合净利润;综合纯利 b0Ps5G\ u
consolidated policy 综合保单 3EPv"f^V
consolidated price 综合价格 5Odhb
consolidated profit and loss account 综合损益帐;综合损益表
f*?]+rz
consolidated public sector expenditure 公营部门综合开支 [M=7M}f;
consolidated revenue account 综合收入帐 "ut39si
consolidated shareholders' fund 综合股东资金 I 7{T
consolidation of shares 股份合并 *nkoPVpC
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 inMA:x}cF1
consortium company 财团公司 lR6@
xJd:@
consortium loan 银团贷款 V_ .5b&@
constant dollar figure 固定币值 t.i 8
2Q
constant market price 固定市价 _@
qjV~%Sy
constant price 固定价格 pmyXLT
constant price series 固定物价计算数列 L
[pBB
constant rate 固定比率 #lL^?|M
constituent stock 成分股 K0|FY=#2y
constitution 章程;组织章程 aC8} d
construction output 建造产出量 3
/g~A{
constructive trust 法律构定信托 /
*#r`A
consultant accountant 顾问会计师 Z>k#n'm^z
consultant's fee 顾问费 Ot_]3:`J~
Consultation Paper on Proposed Regulation on Share Margin Financing z!ZtzD]cb
《监管股票按贷财务的建议谘询文件》 N/"{.3{W
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability rr],DGg+B]
《有关联交所检讨董事资格的程序的谘询文件》 U]H#MiC!
consumer behaviour 消费者行为 FpmM63$VN[
Consumer Council 消费者委员会 *v^Jb/E315
consumer credit financing operation 消费者信贷业务 gwuI-d^
consumer demand 消费者需求 :+^lJ&{U
consumer durables 耐用消费品 [
)Iv^ U9
consumer expenditure 消费开支 l*Gvf_UH
consumer goods 消费品 -A^ _{4X
consumer market 消费市场 UNu#(nP
consumer price 消费物价 _^Ubs>d=*
Consumer Price Index [CPI] 消费物价指数 g[' ^L+hd
Consumer Price Index (A) 甲类消费物价指数 2j[=\K]
Consumer Price Index (B) 乙类消费物价指数 [.7d<oY
Consumer Price Index Classification System 消费物价指数分类法 _$E6P^AQ
Consumer Price Index Report 《消费物价指数月报》 |.: q
Consumer Price Index series 消费物价指数系列 v!~fs)cdE|
consumer price inflation 消费物价上涨 !Iy_UfW
Consumer Representative Action Fund 消费者集体诉讼基金 ]g3JZF-
consumer sentiment 消费意欲 {L{o]Ii?g
consumer spending 消费开支;消费支出 =7=]{Cx[
consumption expenditure 消费开支 Ju@c~Xm
consumption pattern 消费模式 G5BfNU
consumption product 消费产品 Ko<:Z)PS
consumption tax 消费税 EeE7#$l
contango 交易延期费;延期交割费;期货溢价 .5_2zat0H
contingencies warrant 紧急拨款令;应急支款授权书 AlaW=leTe
contingency 应急费用;意外开支准备金 {UI+$/v#
contingency allowance 应急准备金 xef% d
G.
contingency sum 应急费用;意外开支准备金 Di6 ?[(8
contingent assets 或有资产 A:%`wX}
contingent debt 或有债权;待确定债务 &jJL"gq"
contingent interest 待确定的权益 F0TB<1
contingent liabilities 或有负债 <dtGK~_
contingent profit 或有利润 >1Ibc=}g
contingent right 或有的权利 N#_H6TfMG
continue to hold a deposit 继续持有存款 .W%)*&WH\
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 eu-*?]&Di
continuing rent 连续租金 P/eeC"
continuing trustee 留任受托人 'rkdZ=x{
continuous licensing system 长期持牌制度 Ax7[;|2
Continuous Net Settlement System [CNS System] 持续净额交收系统 b2Fe<~S{
contra account 对销帐户 }o(-=lF
contra flow 资金回流 kVMg 1I@
contra item 对销项目 QZ
contra transfer 对销转拨 n b?lTX~
contract 合约 BX7kO0j
contract for difference 差价合约 Xl#ggub?
contract for service 服务合约 L L~%f
&_
contract for settlement 平仓合约 :g0zT[f
contract note 成交单据 jV1.Yz(`
contract of copartnery 合伙合约 14yv$,
contract of indemnity 弥偿合约 N~)_DjQP5
contract of insurance 保险合约 |/{=ww8|
contract of reinsurance 再保险合约 f.$af4
u
contract price 合约价格 Wd:uV
contracting party 订约人;立约人;缔约国 1>h]{%I
contractual agreement 合约协议 (hbyEQhF
contractual commitment 合约承担 }S-O&Z
contractual joint venture 合约式联营企业 $<EM+oJ|ER
contractual mutual fund 合约互惠基金 sUQ@7sTj
contractual right 合约权利 hHnYtq
contractual savings fund 合约储蓄基金 9W2Vo [(
contributed surplus 实缴资本盈余 '\iCP1>+S
contribution 出资;供款;捐款;分担款项 0aB;p7~&
contribution account 供款帐户 !Wnb|=j
contribution to gross domestic product 在本地生产总值中所占比率 '5$b-x6 F
contribution to investment 出资额 -FaJ^CN~
contribution to pension fund 退休金供款 Tyx_/pJT
contributor 供款人;出资人;捐助人 NC(~l
contributory 分担人 XW]tnrs
contributory scheme 供款计划 2P0*NQ
contrived cessation of business 有预谋的停业 EaN6^S=
control 控制权;控制;管制 M8(t'jN
control of a company 公司的控制权;公司控股权 37o;;
control of business 业务的控制权 `b$.%S8uj=
controlled company 受控制公司 C LRdm^B
controller 控制人;控权人;会计长 @K-">f
controller of an authorized institution 认可机构控权人 S<Xf>-8w
controlling company 控股公司 /k3:']G,s
controlling interest 控制权益;控股权益 wFZP,fQ9l
controlling officer 管制人员 $=4QO
controlling officer's report 管制人员报告 H/M@t\$Dc
controlling shareholder 控股股东;持有控股权的股东 3[*}4}k9
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》 . $vK&k
conventional lending 传统放款;常规放款 _oeS Uzq.
conversion 兑换;换算;转换〔证券〕 C,4e"yynb
conversion factor 换算因数 61U09s%\0
conversion of stock 公债的转换 WH^%:4
conversion rate 兑换率;换算率;转换价格〔证券〕 k8zI(5.>
convertibility 可兑性;兑换性;自由兑换 Y.p;1"
convertibility undertaking 兑换保证 A.w.rVDD
convertible 可兑换;可换股 yJIscwF
convertible currency 可兑换货币 Xsa].
convertible debenture 可转换债权证 U 6)#}
convertible loan stock 可转换股的债权股额 CU!Dhm/U
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 TB31-
()
conveyance 转易;转易契;财产转让证书 SOIN']L|V[
conveyance of property 财产转让 ]7A'7p$Y
conveyance on sale 售卖转易契 0w7DsPdS
conveyancing fee 业权转易费 r5^eNg k
conveyancing scale charges 物业转易收费标准 =7UsVn#o
cooling-off period 冷静期 -XG@'P_
co-owner 共同拥有人;分权共有人 S3J^,*'
co-partner 共同合伙人 I7]8Y=xf
co-partnership 共同合伙 kyV8K#}%8
Copenhagen Stock Exchange 哥本哈根证券交易所 <:CkgR$/{
core capital 核心资本 CWKm(@"5
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons gjlx~.0d
《适用于注册人的衍生工具场外交易活动的核心运作和财务风险管理机制》 xoME9u0x4
Core Principles for Effective Banking Supervision [Basle Committee] 7zj{wp!
《有效监管银行业的主要原则》〔巴塞尔委员会〕 |DwZ{(R"W
cornering “夹仓”;轧空;囤积居奇 r.U`Kh]K
corporate borrower 借款公司;借款机构 ^<6[.)
corporate business 公司企业;公司业务 /x *3}oI
Corporate Communications Department [Stock Exchange of Hong Kong Limited] B33\?Yj)
企业传讯部〔香港联合交易所有限公司〕 /gas2k==^
corporate customer 公司客户 nJ;.Td
corporate dealer 公司交易商 k}rbim
Corporate Finance Division [Securities and Futures Commission] MHwIA *R
企业融资部〔证券及期货事务监察委员会〕 %z$#6?OK^
Corporate Finance (D.T.C.) Limited 协联财务有限公司 G#$-1"!`
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 o+VQ\1as?(
corporate governance 公司管治 \b>]8Un"
corporate income tax 公司所得税 4^d?D!j
corporate investment adviser 公司投资顾问 5:?!=<=
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 cz$2R
corporate plan 公司计划 VxBo1\'
corporate practice 执业法团 !5N.B|Nt
corporate profits tax 公司利得税 (;,sc$H]
corporate savings 公司储蓄 y
B$x>Q'C(
corporate service tax 公司服务税 d_P` qA
corporate signature 法团的签名 9tnD=A<PS
corporation 法团;公司 1 -b_~DF
corporation bond 公司债券 2&5K.Ui%
corporation stock 公司股证;地方债券〔英国〕 Tj- s4x
corporation tax 公司税 VtohL+
correction phase of stock market 股市调整期 L RF103nw
Correctional Services Industries Suspense Account 惩教工业暂记帐 !`r$"}g
corrective affidavit 修正遗产申报誓章 v` r:=K
correspondent bank 代理银行 V~ _>U}
Cosmos Finance Limited 宇宙财务有限公司 &nK<:^n
cost 成本;费用;价格 dF2RH)Ud
cost centre 成本中心 `0R./|bv\I
cost competitiveness 成本竞争力 E(|>Ddv B&
cost control 成本控制;成本管理 w2J<WC+_<
cost convention 原值成本法;成本惯例 i@'dH3-kO
cost effectiveness 成本效益;经济效益 F:ELPs4"
cost efficiency 成本效率 W{aY}`
cost element 成本要素 g\AY|;T
cost flow 成本流转 fc@A0Hf
cost input 投入资金 zBH2@d3W
cost management information system 成本管理资料系统 _vZOZKS+
cost of an asset 资产成本 aQ~s`^D
cost of borrowing 借贷成本 %XTI-B/K
cost of capital 资本成本;资金成本 ~)'k 9?0
cost of installation 安装费 \`"ht
cost of issue 招股费用;发行股份费用 w*Ihk)
cost of living 生活费用 L0]_X#s>#
cost of transmitting 传送费用 %>s|j'{
cost overrun 成本超支 WPDyu.QD
cost price 成本价格 =w^M{W.w
cost price structure 成本价格结构 I2DpRMy
cost to the revenue 政府收入的损失;政府减少的收入 (iGTACoF
cost-benefit analysis 成本效益分析 Dhv3jg;lq
cost-benefit study 成本效益研究 T
1t6p&
cost-book company 以成本帐原则组成的公司 :H[6Lg\*
cost-effectiveness analysis 成本效益分析 Aa]"
costing 成本计算;成本计算法 /L#?zSt
costing and pricing policy 成本及定价政策 L8n|m!MOD
costing exercise 成本计算工作 Ct|A:/z(
costing review 成本检讨 Er[A X.3
cost-of-living allowance 生活津贴 RT5T1K08I
cost-of-living index 生活指数;生活费用指数 bN88ua}k{
cost-plus pricing 成本加成定价法 O1kl70,`R
cost-push inflation 成本推动的通货膨胀 IO> yIU[
cost-recovery basis 收回成本的原则 Q7A MRrN
cost-related charges 依成本而定的收费 P
}uOJVQ_
cost-related fee 依成本而定的收费 u2[w#
co-surety 共同担保人 0?M:6zf_iv
co-trustee 共同受托人 (tQc
cotton futures 期棉 {BHO/q3
Council of SEHK 联交所理事会 .{KVMc
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 [1KuzCcK}
counterclaim 反申索 a'z7(8$$
counterfoil 联页〔收据〕;存根〔支票〕;票根 ]+$?u&0?w
counter-guarantee 反担保 Y4(
counter-inflationary policy 反通货膨胀政策 {zFMmPid
countersignature 副署签名;连署签名 i 3SHg\~Z
country debt provisioning 债务国坏帐准备 >"<Wjr8W!$
country of beneficial ownership 实益拥有国 k$7Jj-+~
coupon 息票;赠券 VD\=`r)nT
coupon rate 息票利率 4H<lm*!^
cover 保证金;承保范围;补仓 OUXR
cover note 临时保单 .GcKa024
cover short position 补仓;填平空仓 <