C: *@M7J
GM5s~,
calendar year figure 历年数字 Jb~nu
call 催缴通知;认购期权 m[@7!.0=
call deposit 通知存款;活期存款 \"E-z.wW=
call loan 短期同业拆借;通知贷款 P]Hcg|&
call margin 补仓;追加保证金 STC'j1U
call market 短期同业拆放市场 9Q!X~L|\S
call money 短期同业拆借;活期贷款 ,W'?F9Y\
call option 认购期权;看涨期权 gFsnL*L0
call price 赎回价格;提前赎回价 WsA(8Ck<
call warrant 认购认股权证;回购认股权证 ^:b%QO
callable share 可收回股份;可兑付股份 }ph;~og}y
called up share capital 已催缴股本 lS`hJ:
Canadian Dollar [CAD] 加拿大元 )N) "O? W9
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 I+) Acy;
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 HMUn+kk+
cancellation price 取消费 .js@F/Hp
cap 上限 =5JTVF
capital 资本;资金 Jy,Dcl
Capital Accord 《资本协定》 G1Qc\mp
capital account 资本帐;非经常帐 IZ2c<B5&
capital account commitment balance 资本帐承担额结余 R+c
{Pl
Capital Adequacy Directive [CAD] 《资本充足指引》 (I bT5
capital adequacy ratio [CAR] 资本充足比率 W^c> (d</
capital allowance 资本免税额 >5i(U_`l
capital alteration 资本变更 zUw9
capital and liabilities ratio 资本负债比率 =xs{Ov=
capital and liquidity requirement 资本与流动资金的规定 }v'jFIkhI
capital appreciation 资本增值 (5l5@MN
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〕 0FDfB;
capital assets 资本资产 K22' XrN
capital at risk 风险资本 [6bK>w"v
capital base 资本基础;资金基础 -L9I;]:KY
capital charges 资本支出;资本费用 w3^>{2iqq
capital commitment 资本承担 cVzOW|NVx
capital contribution certificate 出资证明书 mSWh'1]b.~
capital convergence 划一资本充足比率 &ZjQa.-U>
capital cost 资本成本;建设成本;建设费用 pg}9baW?
capital cover 资本保证 /<(d.6T[}:
capital deficit 资本亏绌;资本赤字 a r0y8>]3
capital divided into shares 资本分成股份 mUj=NRq
capital element 资本因素;资本部分 t"0Z=`Wi
capital equipment 资本设备 zh hHA9
capital expenditure 资本开支;非经常开支 YpFh_Zr[
capital expenses 资本费用 ^-CQ9r*
capital financing 筹集资本;以非经常收入支付非经常开支的结算 BF*]l8p
capital flow 资金流量 {r9fKA
capital formation 资本形成;集资 yDt3)fP#
capital formation figure 资本组合数字 FW)G5^Tf
capital fund 资本基金 49o5"M(
capital gain 资本增益;资本增值 rb+&]
capital gains tax 资本增值税 MP Ma
capital goods 资本财货;资本货物 e ;4y5i
capital grant 非经常补助金;非经常拨款;建设补助金 QyJ2P{z
capital grant cycle 建设补助金周期 (6C%w)8'
capital injection 注入资本;注资 DU6AlNx
capital input 投入资本 !aSu;Ln
capital intensity 资本密集度 U]!D=+
capital intensive 资本密集 t83n` LC
capital investment 资本投资 u vo2W!
Capital Investment Fund 资本投资基金 C|kZT<,]
capital loss 资本损失 wvAXt*R
capital maintenance 资本保值;资本保留 >Q0HqOq
capital market 资本市场;资金市场 '_z#}P<
capital market instrument 资本市场票据 ~-+lZ4}
capital money 资本款项 kfF.Ctr1a
capital money subject to a trust 信托财产资本 t^h{D
capital movement 资本流动 1D
/{Y
capital nature 资本性质 IxY%d}[uo
capital outlay 资本支出 Z/ "jLfP
capital portion 资本部分 *@'\4OO
capital profit 资本利润 Fe(qf>E
capital project 基本工程项目;非经常开支项目 5feCA ,v7
capital receipt 资本收入 R3]Ra&h6N)
capital redemption 资本赎回 0K-jF5i$`
capital redemption business 资本赎回业务 3P1OyB
capital redemption contract 资本赎回合约 GS^U6Xef
capital redemption reserve 资本赎回储备 q%u;+/|l
capital reduction 资本减缩;减资 |w(@a:2kw
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] su~_l[6
股本削减计划〔香港联合交易所有限公司〕 L#'B-G4&y
capital repayment 偿还资本 ^O
cM)Z6h
capital reserve 资本储备;后备资本 ' LT6%<|
capital revenue 资本收益;非经常收入 UR~9*`Z ,
capital spending 资本开支;资本支出;非经常开支 lGa'Y
capital stock 股本 anj*a<C<
capital stock subscription 认缴股本;认购股本 ^(p}hSLAfQ
capital subsidy 建设津贴;基本建设津贴 K0xZZ`
capital subvention 非经常资助金 kLKd
O0
capital sum 资本额 dP(*IOO.
capital tax 资本税 K!q:A+]
capital transfer tax 资本转移税 hJ0)"OA5
capital turnover 资本周转率 ~=5 vc''
capital value 资本价值 ~F`t[p
capital works project 基本工程项目 Re <G#*^
Capital Works Reserve Fund 基本工程储备基金 M[ea!an
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 *$nz<?
capitalization 资本化;资本总额 L]o
5=K
capitalization of interest 利息化作本金 ?XVJ$nzW
capitalized interest 化作本金的利息 utq*<,^
capitalized loan 转作资本的贷款 C LhD[/Fo
capitalized value 资本还原值;资本化价值 UE4zmIq
capitation grant 按人计算的补助金 :^mfTj$
captive insurance business 专属自保保险业务 $x&\9CRM
car insurance 汽车保险 |BD]K0
Caribbean Development Bank 加勒比开发银行 J[:3H6%`
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] Gc)
Zu`67
意大利嘉利堡银行 djVE x}
cartel 同业联盟;卡特尔 M2ig iR
cartelized rates system 联营式利率制度 i"uAT$x e
cash 现金;现款 ;mV,r,\dH
cash accounting system 现金会计制度 W`fE@* k0
cash acquisition 以现金投资所得的资产 2nOoG/6
E
cash allowance 现金津贴 K
(yuL[p`
cash assets 现金资产 0:^L>MO
cash at bank 银行现金;银行存款 $wa )e
cash balance 现金结余 K[ZgT$zZ
cash basis 现金收付制;收付实现制 iVM{ L
cash basis accounting 现金收付制会计;收付实现制会计 :%Dw3IrOM
cash bonus 现金红利 h(hb?f@1:
cash book 现金出纳帐;现金簿 `;L0ax
cash client 现金客户 <$s G]l!\
cash commission rebate 现金回佣 fL7ym,?
cash compensation 现金补偿 ".z~c%'
cash contribution 现金承担额;现金分担额 iY~9`Q1E
cash cost 直接费用;现金成本 |9)Q =(
cash coupon 现金礼券 S8+Xk= x
cash credit 现金信贷 CCJ!;d;&87
cash deficit 现金赤字 ET4 C/nb
cash deposit and withdrawal 现金收支 a_5 `9B L
cash disbursement journal 现金支出日记簿 8H_3.MK
cash disbursement slip 现金支出传票;现金支出单 Qc2_B\K^
cash flow 现金流量;银根 LEMgRI`rf
cash flow lending 流动现金放款;无抵押融资 ``o:N`
cash flow statement 现金流量表;现金流动表 {5U;9: sO6
cash flow surplus 现金流量盈余 Do}mCv
cash in hand 库存现金;手头现金 S5ofe]tS@
cash in till 备用现金 KOWx P47b
cash in transit 运送中现金;在运现金 O$B]#]L+
cash input 投入现金 2RDos#
cash input figure 现金投入数字 ': Gk~
cash limit 现金支出限额;现金限额 6=]%Y
cash margin 现金保证金 !7SZZz
cash market 现货市场;现金交易市场 MT" 2^&R
cash offer 现金要约;现金补偿额 {9KG06%+
cash payment 现金付款;现金支付 e.eQZ5n~q`
cash position 现金头寸 .}.5|z} A
cash price 现金价格 yKEE @@}\
cash receipts journal 现金收入日记簿 )2mi6[qs0l
cash receiving slip 现金收入传票;现金收入单 v7VJVLH,I7
cash settlement 现金结算 #;'1aT
cash surplus 现金盈余 /ve8);cH\
cash with order 订货付现;凭票即付 H"8+[.xBh
cashier's order 银行本票 Ml8 '=KN_
cashier's order outstanding 未承兑的银行本票 ANh5-8y
cash-limited subhead 有现金支出限额的分目 >\b=bT@iM
cash-sweep 现金彩票活动 GeN8_i[
casual client “散客”;“散户” o>{+vwK
CCASS Depository 中央结算系统证券存管处 j'i-XIs
CCIC Finance Limited 中芝兴业财务有限公司 sbOa]
5]
cedant 分出者 [#H$@g|CT
ceding company 分出公司 HUurDgRi]
ceding insurer 分出保险人 @Nb&f<+gi
ceiling 上限 c$
Kn.<a
ceiling price 最高限价 Qh-k[w0
central bank 中央银行 9I/o;Js
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 +`Bm
central banking 中央银行业务 ulsr)Ik
central banking function 中央银行职能 b
w5|gmO
Central Clearing and Custodian System 中央结算及托管系统 6Gjr8
Central Clearing and Depository System 中央结算及存管系统 @=)_PG
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 Ftj3`Mu
central clearing house 中央结算所 S~`&K
central clearing system 中央结算制度;集体交收系统 u79.`,Ad&
central custody system 中央托管系统 d|5u<f5
central depository 中央存管处 /EhojODMF
central depository system 中央证券存管制度 <'QHe4
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 Dm6WSp1|b
central rate 中央汇率;中心汇率 67 >*AL
Central Registration Hong Kong Limited 香港中央证券登记有限公司 `':$PUz,g
Central Tender Board 中央投标委员会 s,ZJ?[/
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 eFvw9B+
centralized budgetary and payments system 集中预算及支付制度 BuI&kU,WY
centred 12-month moving average 十二个月定位移动平均数 rWF~aec
certificate of approval 批准证明书 >L?)f3_a
certificate of beneficial entitlement to property 资产权益证书 :h1itn
certificate of compliance 合格证明书;合约完成证明书 HS| &["
certificate of deposit [CD] 存款证 68R[Lc9q5
certificate of exemption from estate duty 豁免遗产税证明书 [Fe`}F}Co8
certificate of incorporation 公司注册证书;法团注册证书 waXA%u50
certificate of incorporation of registered trustees 注册受托人法团证书 _I+#K M
certificate of indebtedness [CI] 负债证明书 +r9:n(VP
certificate of insurance 保险证书 p_=^E*J]
certificate of interest 权益证明书;息票 YD$fN"}-
certificate of means 资产证明书 ;7&RmIXKh'
certificate of participation 参与证明书 |_ HH[s*U
certificate of payment of profits tax 缴付利得税证明书 lKEdpF<
certificate of preference 特惠税证 98bmia&H
certificate of rateable value 应课差饷租值证明书 v#:#w.]-Y
certificate of registration 登记证书;注册证明书 YSk,kU
certificate of satisfaction 清偿证明书 0*W=u-|s6
certificate of transfer 转让证明书 %WHue
certificate to bearer 不记名证明书 f;#hcRSH
certification 核证 EP7L5GZ-a
certification fee 核证费 F?e_$\M
certified cheque 经银行证明可兑现的支票 u!mUUFl
certified public accountant [CPA] 执业会计师 R`Hyg4?
certified statement 经证明的报表 9)s=%dL
cessation of business 停业 MsCY5g
cession 分保 31k.{dnm
C.F. Finance Company Limited 浙一财务有限公司 C/ow{MxA
chance 机会;中彩机会 %v:9_nwO)
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 |"DQ^)3Pi
change of domicile 迁册 Q u2W
change to estimates 修订预算 21M@z(q*
change to the approved estimates of expenditure 核准开支预算的变动 /og2+!
charge 费用;押记;抵押 l,HM m|oU
charge number 税单号码 Ra[{K@
charge on assets 资产的征税 u\-xlp?"o
charge upon general revenue 从政府一般收入中拨款支付 $Ne$s
chargeable 可予征收;应课税的 8 vK
Z;
chargeable agreement for sale 可予征收印花税的买卖协议 tlu-zUsi
chargeable income 应课税入息 >f4H<V-
chargeable normal trading receipt 应课税的一般营业收入 )Ve?1?s '8
chargeable profit 应课税利润 py9(z`}
chargeable to tax 应课税 '>_'gR0O
charged to... 记入……帐目 nRN&u4
chargee 承押记人 {,|*99V
charge-holder 受押人 %O>ehIerD
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 #0"Fw$Pc
charging order 押记令 s2riayM9/
chargor's right 押记人的权利 XKLkJZN
charitable donation 慈善捐款 [GZ%K`wx
charitable trust 慈善信托 E"&fT!yi
charity property 慈善财产 z'3
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 #-1 ;
charter 章程;特许权 N|?"=4Z?
charter of incorporation 成立章程 qYZX,
x
chartered accountant 特许会计师 BftW<1,U^
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 0J z'9
Chartered Institute of Public Finance and Accountancy [United Kingdom] Jj_E/c"
特许公共财政及会计学会〔英国〕 i,M<}e1
charterer 承租人 I0sd%'Ht?
Chase Manhattan Asia Limited 美国大通亚洲有限公司 Hq"i0Xm
Chase Manhattan Bank 美国大通银行 ,95Nj h
chattels 实产 `$SX%AZA
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 )FGm5-K@
Che Hsing Finance Company Limited 浙兴财务有限公司 su>GeJiPW
check-and-balance system 制约平衡制度 o X )r4H?
Chekiang First Bank Limited 浙江第一银行 _n@#Lufx
cheque 支票 q>X#Aaib
Chiao Yue Finance Company Limited 侨裕财务有限公司 ;S+*s 'e
Chiba Bank, Ltd. 千叶银行 +rfw)c'
Chicago Board of Options Exchange 芝加哥期权交易所 a,x-akZWf
Chicago Board of Trade 芝加哥交易所 F]@vmzr
Chicago Mercantile Exchange 芝加哥商品交易所 :w:hqe|_
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 w4<1*u@${
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 j8WnXp_
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 *KN ' 0Z@W
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 ZGf R:a)wc
child allowance 子女免税额 3|8\,fO?
China & South Sea Bank Limited 中南银行 qd(C%Wk
China Affairs Committee [Hong Kong Futures Exchange Limited] AK%`EsI^
中国事务委员会〔香港期货交易所有限公司〕 R}>xpU1
China concept stock 中国概念股 *=mtt^yZ
China Construction Bank 中国建设银行 xX*I.saK
China Development Division [Stock Exchange of Hong Kong Limited] $3zs?Fd`
中国发展科〔香港联合交易所有限公司〕 DX l3
China Economic News 《中国经济新闻》 <XiHQ
B!
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 A
'rfoA6
China State Bank Limited 国华商业银行 Z0s}65BR
Chinatrust Commercial Bank, Limited 中国信托商业银行 YvL5>;
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 wP8Wx~Q=
Chinese Bankers Club, Hong Kong 香港银行华员会 4\a K C%5
Chinese Banks' Association 香港华商银行公会 4UT%z}[!
Chinese Gold and Silver Exchange Society 金银业贸易场 sxinA8
Chinese New Year bonus 年奖;年终花红 pZUckQ
chit fund 银会 n=WwB(}q
Chiyu Banking Corporation Limited 集友银行有限公司 vx62u29m
Chiyu Finance Company Limited 集友财务有限公司 |RS9N_eRt
Cho Hung Finance Limited 朝兴金融有限公司 <V0]~3
choses in action 无形动产;据法权产 FY+0r67]
chronological book 序时帐簿 w4P?2-kB
Chubu Securities Finance Company 中部证券金融公司 .w/w]
Eq
Chung Khiaw Bank Limited 崇侨银行 FJomUVR .
Chung Nan Finance Company Limited 中南财务有限公司 rg64f'+Eug
Chuo Trust & Banking Co., Ltd. 中央信托银行 X*hY?'Rp
Chuo Trust Asia Limited 中央信托亚洲有限公司 q}p&<k
Citibank, N.A. 万国宝通银行 #kjN!S*=
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 N]udZhkn
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 AE? 0UVI
Citicorp International Limited 万国宝通国际有限公司 / E}L%OvE
civil debt 民事债项 jU.z{(s
Civil Service Pension Reserve Fund 公务员退休金储备基金 d*$$E
claim 申索;索偿;债权 AP5[}$TT
claim equalization fund 申索平衡基金 g|ewc'y
claim for refund of property tax 申请发还物业税 jI%v[]V
claim of debt 债权申索 ?XN=Er^
claim on bank 对银行的债权 8'[g?
claim to dividend 摊还债款申索 }5
^2g!M
claimant 申索人;索偿人 ZmeSm&
hQ_
claims statistics 申索统计数字 _rt+OzZ*L
class of insurance business 保险业务类别 hAX@|G.
class of property 财产类别 jLo(Uf
claw-back 递减率 >? >@&A/
clearance cost 清拆成本 yIy'"BCxM
clearing 结算;票据交换;清算 Lgp{ hK
clearing account 结算帐户 S^(OjS
clearing and settlement system 结算和交收系统 w#mna b@
clearing balance 结算差额 $X<O\Kna
clearing bank 结算银行 'ol8l Ia.P
clearing cheque 交换支票 W|h~&O
clearing house 结算所;票据交换所 dJxdrs
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 G(gJtl
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 m_YXTwwx
clearing member 结算会员 ~SUrbRaY>
Clearing Members' Fund 结算会员基金 z#9Tg"8]
clearing participant 结算参与者 }zC9;R(E
clearing rebate 结算费用的回佣 U|SF;T
.
Clearing Rules [SEHK Options Clearing House Limited] n'*4zxAA
《结算规则》〔联交所期权结算所有限公司〕 2q]y(kW+
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 )tYu3*'
Clerk to the Board of Review 税务上诉委员会书记 " E+V>V+
client 客户;委托人;当事人 Cge@A'2
client agreement 客户协议 GPV=(}z
client confidentiality 客户保密的责任 &iKy
client money 客户款项 =`Ii?xo
client statement 客户结单 "i>?Tg^
clients fund 客户资金 Io_bS+
close 结算;收市;收盘 8'XAZSd(
close a position 平仓;轧平头寸 -wn,7;
close company 股份不公开的公司 v2eLH:6
close higher 收市时价位较高 :jL>sGvBv
close lower 收市时价位较低 h [*/Tnr
close mixed 收市时荣辱互见 `%S 35x9
close of exchange 交易所停市 "y~tAg
close of financial year 财政年度终结 fghw\\]3
close out 平仓 DR]=\HQ
close out a long position 平长仓 (~S=DFsP
close out a short position 平空仓 6[+@#IWx
close steady 收市时价格稳定 s1
mKz0q
close the gap 弥补差距 ((0nJJjz
closed position 平仓 0b=1Ce+0q
closed-end investment corporation 股份固定的投资公司 :Kq]b@X
close-out price 抛售价格 9r2l~zE
closing account 决算帐户 RvQa&r5l
closing balance 期终结余;收市结余 @vyq?H$U;N
closing price 收市价;收盘价 Y oDL/
closing quotation 收市价;收市行情 g{ ()
closing rate 收市汇价;收盘汇率 b5i ehoA
closing transaction 平仓交易 EKu%I~eM
clothing levy 成衣税 [G!#y
club deposit 零存整付存款 hp|.hN(kS]
Code of Aid 《资助则例》 ;Aqj$ x
Code of Banking Practice 《银行营运守则》 >lPWji'4;
Code of Best Practice [Stock Exchange of Hong Kong Limited] (8"advc6
《最佳应用守则》〔香港联合交易所有限公司〕 _(7f0p
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〕 iYaS
Code of Conduct for Persons Registered with the Securities and Futures Commission *Wj]e%
《证券及期货事务监察委员会注册人操守准则》 p~Wy`g-
code of practice 实务守则;经营守则;执业守则
'ug:ic
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 deLLqdZa
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 w'uB&z4'
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 6W\G i>
Code on Pooled Retirement Funds 《集资退休基金守则》 LX'z7fh
Code on Share Repurchases [Share Repurchase Code] m&MAA^ I
《公司购回本身股份守则》〔《股份购回守则》〕 jouA
]E
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 Q DVk7ks
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 r7ebF JEf
co-debtor 共同债务人 bW-sTGjRD
co-financing scheme 共同融资计划 |hl:!j.t
cognizance 证明令 vKO/hZBh
coin 硬币 sP:nTpTsC
coin replacement programme 硬币取缔计划 wn-1fz<d
coin set 套装硬币 *Jwx,wF}4
coinage 硬币 ldFR%v>9
Coinage Security Fund 硬币发行基金 ;yu#Bs
cold call 主动与准客户接触 J7;8
S
collapse in prices 价格下泻;价格下挫;价格暴跌 <uG6!P
collateral 抵押品 OLS/3c
z
collateral bond 担保债券 X
aE;i57$l
collateral loan 抵押贷款 Z".Xroq~
collateral security 附属抵押品 .Gt_~x
collection 征收;收取 n58yR -"
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 fI
v?HD:j
collection of betting duty 收取博彩税 !!k^M"e2
Collection Office [Inland Revenue Department] 收税处〔税务局〕 p>N8g#G
collective consumption 集体消费 [$X^r<|P@
Collector 收税主任 emSky-{$u
Collector of Rates 差饷征收官 (b;Kl1Ql]
Collector of Stamp Revenue 印花税署署长 zC,c9b
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 X$2f)3
combined surplus 合并盈余 I>EEUQR/$H
combined visible and invisible trade account 有形及无形贸易合并帐目 ^UCH+Cyl
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 G^|!'V
commemoration coin 具纪念性的硬币 vf5q8/a
commencement of winding-up 清盘开始 9-+N;g!q
commerce and industry sub-index 工商分类指数 +OI <0
commercial activity 商业活动 xp? YM35
commercial bank 商业银行 ;kzjx%h
Commercial Bank Act of Norway 《挪威商业银行法》 nIr:a|}[
Commercial Banks Law 《商业银行法》 =Y- .=}jp;
commercial borrowing 商业借款 5OCt Q4u
Commercial Code of Japan 《日本商法》 d&* c3F
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 2@N9Zk{{J
commercial invoice 商业发票 ZsNZ3;d@u(
commercial letter of credit 商业信用证 ZEK,Z['
commercial loan 商业贷款;商业放款 OO2uE ;( 3
commercial paper 商业票据 S]&:R)#@
commercial paper market 商业票据市场 c)3.AgT
commercial registry 商业登记处 {'p <
o$(S
commercial return 商业回报 HLkI?mW<
commercial sale 商业销售 p#%*z~ui
commercialization 商品化 _\8jnpT:
commercially viable 具商业利益;有利可图 '%X29B5
Commerzbank AG 西德商业银行 >4#:qIU
commission 佣金;委员会 #w3J+U 6r
Commission des Operations de Bourse of France 法国证券事务监察委员会 < 1%}8t"
commission house 佣金行;代办行 !r8_'K5R(
commission payable 须付的佣金 bvOnS0,y
commission rebate 佣金回扣 k!ID
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 oJZxRm[g$t
Commissioner of Banking 银行监理专员〔银监专员〕 7B<,nKd
Commissioner of Estate Duty 遗产税署署长 : *XAQb0
Commissioner of Inland Revenue 税务局局长 BRy3D\}
Commissioner of Insurance 保险业监理专员 PJ)l{c
Commissioner of Rating and Valuation 差饷物业估价署署长 + ZKU2N*
commitment 承担;已承担的开支;承担额;承担项目 jOU99X\0
commitment fee 承诺费 ;X^#$*=Q
Committee of the Hong Kong Association of Banks 香港银行公会委员会 h'HI92; [
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 2!6E~<~HC
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 d>?C?F
Committee on Payment System [Hong Kong Monetary Authority] 9Fy'L#%
支付系统委员会〔香港金融管理局〕 le'
Kp
V
Committee on Unit Trusts [Securities and Futures Commission] OwT _W)$
单位信托委员会〔证券及期货事务监察委员会〕 A=0{}B#
Commodities Dealers' Deposit Fund 商品交易商按金基金 Y7zs)W8xTT
Commodities Trading Commission 商品交易事务监察委员会 l$Vy\CfK3n
commodity 商品 xL*J9&~iG
commodity classification 商品分类法 >$tU @mq
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 HC=ZcK'W
commodity dealer 商品交易商 02tt.0go
commodity exchange 商品交易所 Wco2i m
Commodity Exchange Compensation Fund 商品交易所赔偿基金 *MS$C$HOq
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 r .'xqzF/
commodity flow method 商品流动法;商品流通法 @ x .`z
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 ;Xf1BG r
commodity futures contract 商品期货合约 c`/VYgcTqB
commodity market 商品市场 YKz#,
commodity tax 商品税 9%Tqk"x?
commodity trading adviser 商品交易顾问 Zs]n0iwM'@
commodity trading adviser's representative 商品交易顾问代表 {sf
,(.W
commodity trading advisory contract 商品交易顾问合约 HUMy\u84H
commodity warrant 商品期权证 -uxU[E
commodity-based investment 以商品为基础的投资 u]Q}jqiq"
common fund 共同基金 +;\w'dBi,
common property 分权共有财产 }K={HW1>
common share 普通股 'pT13RFD
common stock 普通股 ? )h8uf4
Commonwealth Bank of Australia 澳洲联邦银行 Yn[>Y)
Commonwealth Development Corporation 英联邦发展公司 j^5YFUwsQg
Commonwealth Finance Ministers Conference 英联邦财长会议 [-VK!9pQ
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 $ OG){'X
Commonwealth income tax 英联邦入息税 ,oUzaEX
Commonwealth Preference 英联邦特惠制 Z.&/,UU:4
communal property 公有财产;公有产业 ]tXIe?>9
communication expenses 通讯费用 `<|tC#<z
Community Preference 欧共体特惠制 \gA<yz-;N
commutation of pension 退休金的折算 0zA;%oP
commuted gratuity 折算酬金 ilde<!?
commuted pension gratuity 经折算的退休酬金 n
7i5A:
Companies Act [United Kingdom] 《公司法令》〔英国〕 0TaI"/ai
Companies Handbook 《上市公司手册》 ;<q2
companies inspector 公司检查员 !d<R=L
Companies Liquidation Account 公司清盘帐户 IIih9I`IR
Companies Ordinance: Information to be Included in a Rights Issue Prospectus uJCp
《公司条例:供股章程须载有的资料》 "AZ|u#0P
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》 !qp$Xtf+
Companies Registration Officer 公司注册主任 "0uM%*2
Companies Registry 公司注册处 .;Mb4"7=
Companies Registry Trading Fund 公司注册处营运基金 (~eS$8>.
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 6lCpf1>6@
Company Formation and Enforcement Division [Companies Registry] jC_'6sc`
公司成立及条例执行部〔公司注册处〕 24nNRTI
company in which the public are substantially interested 由公众拥有相当权益的公司 :o'|%JE
company limited by guarantee 担保有限公司 wgIm{;T[u
company limited by shares 股份有限公司 #Lpw8b6
company register 公司登记册 [Q{\Ik
company registration fee 公司注册费 %VFoK-a
company with limited liability 有限法律责任的公司 .Sn{a}XP4
company's memorandum 公司组织章程 u4IK7[=
company's reserve 公司储备 $K!Jm7O\
comparative advantage 比较优势;比较利益 -yB}(69
compensation 补偿金;赔偿 xhbN=L
Compensation Committee [Stock Exchange of Hong Kong Limited] '5Yzo^R;
赔偿委员会〔香港联合交易所有限公司〕 jhf#
gdz%
compensation from insurance 保险赔偿 HA8A}d~
compensation fund 赔偿基金 faDS!E' +
compensation fund levy 赔偿基金征费 NuPlrCy;
compensation rate 补偿率 n<bU' n
Compensation Review Committee 赔偿检讨委员会 AwXzI;F^
compensation scheme 赔偿计划 L'r&'y[
compensation trade 补偿贸易 z?<B@\~
compensation value 补偿值 lHtywZ@%3
compensatory payment 补偿付款 rbnAC*y8'L
competition and pricing strategy 竞争与定价策略 QK?V^E
competitive edge 竞争优势 s2"`j-iQ
competitive price 具竞争力的价格 t 8 6w&
competitive tender 竞争性投标 >vp4R`
Compliance Committee [Stock Exchange of Hong Kong Limited] LT<2 n.S
监察委员会〔香港联合交易所有限公司〕 >#$SaG!
component of expenditure 开支组成部分 Ij7P-5=<
Composite Consumer Price Index 综合消费物价指数 VS/M@y_./
composite index 综合指数 jQ;/=9
composite rating 综合评级 u+Ix''Fn#%
composite return form 综合报税表 !DzeJWM|
Composite Securities and Futures Bill 《证券及期货综合条例草案》 #<< el;n
composite tax return 综合报税表 L&DjNu`!9
composition 组合成分;债务重整协议 Sc]K-]1(H
composition of earnings 收益组合成分 w.w{L=p:<"
compound increase 复合增加率;复合增长率 x)*Lu">
compound interest 复利 72d|Jbd
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 &RYdSXM
comprador note 买办票据 V\Gs&>
comprador order 买办付款令票 @JXpD8jn
comprehensive income tax 综合所得税 O\.^H/
comptroller 审计主任 %h@1lsm1+
compulsory liquidation 强制清盘 F|eWHw?t
compulsory winding-up 强制清盘 @Suz-j(H
computation 计算;计算表 f]8MdYX(
computational procedure 计算方法 ?VNtT/
computer audit programme 电脑审计程序;电脑核数程序 f~T7?D0u}N
concentrated position 集中持仓量 8j;Un]
concentration risk 资金集中风险;集中融资风险 e?.j8Q~
concept stock 概念股 X#t tDB
concession 特许权;宽减措施;优惠 3T8d?%.l
concession contract 特许经营权合约 f-enF)z
concessionary rate 优惠率 84QOW|1
concordat 协定;契约;国际监管条约 a$|U4Eqo
condition 条件 k}v`UiGM
conditional endorsement 附有条件的背书 v1 8<~
conditional offer 有条件要约 %jzTQ+.%]^
conditional sale agreement 有条件售卖协议 VIz(@
conditions of tender 投标章程 $U*eq[
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》 llP
V{
conduct of business standard 业务操守准则 _K9`o^g%PJ
Confidentiality Understandings 保密谅解文件 ^AH[]sE_
confirmation letter 确认书 YK6LJv}
confirmation of mail transfer 信汇证明书 <4;
nq~
Confirmation of Payment 已缴税证明书 04-_ K
confirmed letter of credit 保兑信用证 HpEd$+Mz
confirming bank 保兑银行 L]H'$~xx*
confiscation order 没收令 ;&&<zWq3h
connected transaction 关连交易 KM wV;r
consensus capitalism 共识资本主义 P)`^rJ6
conservative investor 保守投资者 FuiR\"Ww
consideration 代价;对价;约因 xT"V9t[f
consideration issue [listing method] 代价发行〔上市方式〕 QCW4gIp
consideration other than cash 现金以外的代价 9>&zOITTaL
consignee 收货人;代售人 xRD+!3
consignment 托运;寄售 ;[::&qf
consignor 付货人;托运人;寄售人 G`zNCx.
consolidated account 综合帐目 Mpojabsh
consolidated account expenditure 综合帐目开支 p
qz~9y~
consolidated balance sheet 综合资产负债表 GK}52,NM
consolidated cash deficit 综合现金赤字 M!J7Vj?Ps
consolidated cash surplus 综合现金盈余 +
f67y
consolidated enterprises sectorial index 综合企业分类指数 ri{*\LV*@
consolidated net earnings 综合净收益;综合净盈利 P:'wSE91
consolidated net profit 综合净利润;综合纯利 vW=-RTRH
consolidated policy 综合保单 Qp:I[:Lr;
consolidated price 综合价格 xn3 _ED
consolidated profit and loss account 综合损益帐;综合损益表 i]r(VKX
consolidated public sector expenditure 公营部门综合开支 9(^UchZZi
consolidated revenue account 综合收入帐 8X7??f1;Y
consolidated shareholders' fund 综合股东资金 -x+3nb|.
consolidation of shares 股份合并 G$>?UQ[
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 ekhv.;N~
consortium company 财团公司 ?gMx
consortium loan 银团贷款 `f>!/Zm%9
constant dollar figure 固定币值 Q-w# !<L.
constant market price 固定市价 X}k;(rb
constant price 固定价格 VO:4wC"7
constant price series 固定物价计算数列 R'v~:wNTNs
constant rate 固定比率 &IQ=M.!r
constituent stock 成分股 W<)P@_+-
constitution 章程;组织章程 2|>\A.I|=
construction output 建造产出量 9~Dg<wQ
constructive trust 法律构定信托 z?\it(
consultant accountant 顾问会计师 KQPu9f9
consultant's fee 顾问费 @PvO;]]%
Consultation Paper on Proposed Regulation on Share Margin Financing .rtA sbp.!
《监管股票按贷财务的建议谘询文件》 L~6%Fi&n4
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability \C3I6Qx
《有关联交所检讨董事资格的程序的谘询文件》 XYo,5-
consumer behaviour 消费者行为 !kE5]<H\
Consumer Council 消费者委员会 5!F;|*vC8
consumer credit financing operation 消费者信贷业务 cX-M9Cz
consumer demand 消费者需求 N]+6<
consumer durables 耐用消费品 ]lC%HlID
consumer expenditure 消费开支 '3b\d:hN
consumer goods 消费品 Ocdy;|&
consumer market 消费市场 UTkPA2x
consumer price 消费物价 |'?vlUCd
Consumer Price Index [CPI] 消费物价指数 `NW/Z/_
Consumer Price Index (A) 甲类消费物价指数 pt<zyH3Z
Consumer Price Index (B) 乙类消费物价指数 &zJI~R
Consumer Price Index Classification System 消费物价指数分类法 P1mg;!tq
Consumer Price Index Report 《消费物价指数月报》 >1sa*Wf
Consumer Price Index series 消费物价指数系列 jo:Z
consumer price inflation 消费物价上涨 W"Ip]LJ
Consumer Representative Action Fund 消费者集体诉讼基金 <K [y~9u
consumer sentiment 消费意欲 63W;N7@
consumer spending 消费开支;消费支出 j*DPW)RkKX
consumption expenditure 消费开支 LlX)xJ
consumption pattern 消费模式 |C4fg6XDL
consumption product 消费产品 Pzso^^g
consumption tax 消费税 d)AYY}pw
contango 交易延期费;延期交割费;期货溢价 h0PDFMM<
contingencies warrant 紧急拨款令;应急支款授权书 *9j'@2!M
contingency 应急费用;意外开支准备金 z)3TB&;
contingency allowance 应急准备金 !2|Lb'O
contingency sum 应急费用;意外开支准备金 cdMSC7l!
contingent assets 或有资产 hObL=^F
contingent debt 或有债权;待确定债务 &42]#B"*
contingent interest 待确定的权益 Ooz,?wU6
contingent liabilities 或有负债 .==D?#bn
contingent profit 或有利润 6iU&9Z<%
contingent right 或有的权利 8o5[tl
?w
continue to hold a deposit 继续持有存款 [{7#IZL
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 _<S!tW
continuing rent 连续租金 stRM*.
continuing trustee 留任受托人 =
7y-o
continuous licensing system 长期持牌制度 7H3v[ f^Q
Continuous Net Settlement System [CNS System] 持续净额交收系统 ]M5~p^ RB
contra account 对销帐户 }n9(|i+
contra flow 资金回流 WN'AQ~qA
contra item 对销项目 $@z77td3
contra transfer 对销转拨 U?0|2hR~
contract 合约 P~\rP6
;
contract for difference 差价合约 eI1zRoIl-
contract for service 服务合约 XJ<"S
p
contract for settlement 平仓合约 A 6S0dX
contract note 成交单据 %OBW/Ti
contract of copartnery 合伙合约 PF~@@j
contract of indemnity 弥偿合约 d1D
f`
contract of insurance 保险合约 P =X]'m_B
contract of reinsurance 再保险合约 GeR#B;{
contract price 合约价格 Zy(i_B-b
contracting party 订约人;立约人;缔约国 Q#p)?:o/
contractual agreement 合约协议 *wTX
contractual commitment 合约承担 W3.[d->X
contractual joint venture 合约式联营企业 qd0G sr}j
contractual mutual fund 合约互惠基金 /!H24[tnk1
contractual right 合约权利 y[ dBmTY
contractual savings fund 合约储蓄基金 Orq/38:4G
contributed surplus 实缴资本盈余 :=NXwY3~M
contribution 出资;供款;捐款;分担款项 JQM_96\
contribution account 供款帐户 _BewaI;w
contribution to gross domestic product 在本地生产总值中所占比率 TUp\,T^2
contribution to investment 出资额 #<0Hvde
contribution to pension fund 退休金供款 B[uyr)$
contributor 供款人;出资人;捐助人 x$LCLP#$H
contributory 分担人 e@h{Ns.1-
contributory scheme 供款计划 Bq8#'K2i,
contrived cessation of business 有预谋的停业 xGsOnY;
control 控制权;控制;管制 ~}_^$l8#-Q
control of a company 公司的控制权;公司控股权 "^4*,41U
control of business 业务的控制权 #z(:n5$F
controlled company 受控制公司 %],BgLhS.
controller 控制人;控权人;会计长 puOtF YZ\
controller of an authorized institution 认可机构控权人 rp@:i _]
controlling company 控股公司 |nQfgl=V
controlling interest 控制权益;控股权益 3WwS+6R
controlling officer 管制人员 Dge#e
controlling officer's report 管制人员报告 >6C\T@{lJ
controlling shareholder 控股股东;持有控股权的股东 !BoGSI
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》 \g34YY^L3
conventional lending 传统放款;常规放款 )g:5}+
conversion 兑换;换算;转换〔证券〕 mV^w|x
conversion factor 换算因数 9
/H~hEVK
conversion of stock 公债的转换 s-CAo~,
conversion rate 兑换率;换算率;转换价格〔证券〕 H(^Ehv>
convertibility 可兑性;兑换性;自由兑换 \n_7+[=E
convertibility undertaking 兑换保证 o9xc$hX}
convertible 可兑换;可换股 \m7\}Nbz0/
convertible currency 可兑换货币 s@L ;3WdO
convertible debenture 可转换债权证 )9 Q+07
convertible loan stock 可转换股的债权股额 {7e(0QK
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 P@O_MT
conveyance 转易;转易契;财产转让证书 0ca0-vY
conveyance of property 财产转让 g(&cq
conveyance on sale 售卖转易契 |<{SSA
conveyancing fee 业权转易费 sV"tN2W@
conveyancing scale charges 物业转易收费标准 2VV>?s
cooling-off period 冷静期 ,ojJ;w5D
co-owner 共同拥有人;分权共有人 ~ikp'5
co-partner 共同合伙人 ranem0KQ)]
co-partnership 共同合伙 ]>~.U~
Copenhagen Stock Exchange 哥本哈根证券交易所 wiI@DJ>E
core capital 核心资本 hE:~~ox
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons %E%=Za
《适用于注册人的衍生工具场外交易活动的核心运作和财务风险管理机制》 .w4|$.H
Core Principles for Effective Banking Supervision [Basle Committee] z_'^=9m
《有效监管银行业的主要原则》〔巴塞尔委员会〕 Qy:yz
cornering “夹仓”;轧空;囤积居奇 _h1bVd-
corporate borrower 借款公司;借款机构 Sj ovL@X
corporate business 公司企业;公司业务 @JSWqi>
Corporate Communications Department [Stock Exchange of Hong Kong Limited] 0eO!,/
企业传讯部〔香港联合交易所有限公司〕 $PMr)U
corporate customer 公司客户 >9w^C1"
corporate dealer 公司交易商 0s`6d;
Corporate Finance Division [Securities and Futures Commission] o*$KiD
企业融资部〔证券及期货事务监察委员会〕 F.TIdkvp
Corporate Finance (D.T.C.) Limited 协联财务有限公司 8fQ~UcT$
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 Gm-
"?4(
corporate governance 公司管治 w^L`"
corporate income tax 公司所得税 pqg2#@F.
corporate investment adviser 公司投资顾问 =)bOteWM
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 N~|f^#L
corporate plan 公司计划 q;AD#A|\
corporate practice 执业法团 OG#^d5(
corporate profits tax 公司利得税 lZwjrU| _
corporate savings 公司储蓄 C 9%bD
corporate service tax 公司服务税 0-p^ oA
corporate signature 法团的签名 Ow-ejo
corporation 法团;公司 lz=DGm
corporation bond 公司债券 pKLcg"{[F
corporation stock 公司股证;地方债券〔英国〕 Ps0Cc _
corporation tax 公司税 `pbCPa{Y
correction phase of stock market 股市调整期 D0#U*tq;
Correctional Services Industries Suspense Account 惩教工业暂记帐
k[mp(
corrective affidavit 修正遗产申报誓章 $U,]c
correspondent bank 代理银行 jpi,BVTI-X
Cosmos Finance Limited 宇宙财务有限公司 JSg=9p$
cost 成本;费用;价格 nIH(2j
cost centre 成本中心 E`N`
cost competitiveness 成本竞争力 Q8HNST($?
cost control 成本控制;成本管理 ]9@4P$I
cost convention 原值成本法;成本惯例 Wda?$3!^q
cost effectiveness 成本效益;经济效益 N_D=j6B
cost efficiency 成本效率 23LG)or.JC
cost element 成本要素 ~JZLWTEe
cost flow 成本流转 WA}'[h
cost input 投入资金 ->|eMV'd
cost management information system 成本管理资料系统 em'3 8L|(
cost of an asset 资产成本 <!dZ=9^^1
cost of borrowing 借贷成本 tqA-X[^
cost of capital 资本成本;资金成本 <> =(BAw
cost of installation 安装费 ++2a xRl
cost of issue 招股费用;发行股份费用 qw4wg9w5p
cost of living 生活费用 wB 8548C}-
cost of transmitting 传送费用 =YYqgNz+\w
cost overrun 成本超支 r(]Gd`]
cost price 成本价格 1
=?pL$+G
cost price structure 成本价格结构 H"+|n2E^
cost to the revenue 政府收入的损失;政府减少的收入
H|s Iw:
cost-benefit analysis 成本效益分析 W*H %\Y:N
cost-benefit study 成本效益研究 j.Y!E<e4]
cost-book company 以成本帐原则组成的公司 =[4C[s
cost-effectiveness analysis 成本效益分析 z@[n?t!7k
costing 成本计算;成本计算法 *mWS+xcU(L
costing and pricing policy 成本及定价政策 !OV+2suu1
costing exercise 成本计算工作 [HXd|,~_j-
costing review 成本检讨 El`G<esX
cost-of-living allowance 生活津贴 S@\&^1;4Hv
cost-of-living index 生活指数;生活费用指数 un6W|{4]
cost-plus pricing 成本加成定价法 {w>ofyqfp&
cost-push inflation 成本推动的通货膨胀 CNiJuj`
cost-recovery basis 收回成本的原则
fNr*\=$
cost-related charges 依成本而定的收费 bAY>o
cost-related fee 依成本而定的收费 k="wEZ;Q
co-surety 共同担保人 sC.cMZ e
co-trustee 共同受托人 W[!bF'-10
cotton futures 期棉 n\JSt}A
Council of SEHK 联交所理事会 '&/Y}]
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 7B _Wz9y
counterclaim 反申索 5;{*mJ:F
counterfoil 联页〔收据〕;存根〔支票〕;票根 ld~*w
counter-guarantee 反担保 MMRO@MdfV
counter-inflationary policy 反通货膨胀政策 Qe[ai?iJkt
countersignature 副署签名;连署签名 i/N6 8
country debt provisioning 债务国坏帐准备 k<