C: 4e1Y/
Xq`
'7@R7w!E4H
calendar year figure 历年数字 HKr
Mim-
call 催缴通知;认购期权 :c[L3rJl
call deposit 通知存款;活期存款 %[yJ4WL
call loan 短期同业拆借;通知贷款 9S -9.mvop
call margin 补仓;追加保证金 Q^(b)>?r;
call market 短期同业拆放市场 Yrn)VV[)h
call money 短期同业拆借;活期贷款 \15nSB
call option 认购期权;看涨期权 {V-v-f
call price 赎回价格;提前赎回价 `p7=t)5k
call warrant 认购认股权证;回购认股权证 V!dtF,tH
callable share 可收回股份;可兑付股份 5Dl/aHb
called up share capital 已催缴股本 rt|7h>RQ
Canadian Dollar [CAD] 加拿大元 ^KELKv,_
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 &w~d_</
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 FE{FGMq
cancellation price 取消费 LDg?'y;2
cap 上限 LrK,_)r:~
capital 资本;资金 T5:G$-qL(
Capital Accord 《资本协定》 l \?c}7k
capital account 资本帐;非经常帐 B+0hzkPY
capital account commitment balance 资本帐承担额结余 hG:|9Sol,
Capital Adequacy Directive [CAD] 《资本充足指引》 j w9b)
capital adequacy ratio [CAR] 资本充足比率 \j)E5b+
capital allowance 资本免税额 I9Fr5p-%O
capital alteration 资本变更 9k~8
capital and liabilities ratio 资本负债比率 n}77##+R&C
capital and liquidity requirement 资本与流动资金的规定 2dzrRH
capital appreciation 资本增值 A= {UL
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 TuYCR>P[
capital assets 资本资产 #!m.!?
O
capital at risk 风险资本 (3&?w y_l
capital base 资本基础;资金基础 -)/$M(Pu"
capital charges 资本支出;资本费用 FkRo
_?
capital commitment 资本承担 f4Rf?w*
capital contribution certificate 出资证明书 2T TdH)
capital convergence 划一资本充足比率 BRYHX.}h\A
capital cost 资本成本;建设成本;建设费用 ^KE%C;u
capital cover 资本保证 +t:0SRSt
capital deficit 资本亏绌;资本赤字 (@}!0[[^
capital divided into shares 资本分成股份 {91nL'-'
capital element 资本因素;资本部分 kE(mVyLQ
capital equipment 资本设备 jb;hcraR
capital expenditure 资本开支;非经常开支 r(2uu
capital expenses 资本费用 Lu0x
(/
capital financing 筹集资本;以非经常收入支付非经常开支的结算 F*K_+
?m
capital flow 资金流量 _\HQvH
capital formation 资本形成;集资 'XBFv9&
capital formation figure 资本组合数字 3<zp
capital fund 资本基金 *
+wW(#[
capital gain 资本增益;资本增值 Z87|Zl
capital gains tax 资本增值税 >6pf$0
capital goods 资本财货;资本货物 PAOJ\U
capital grant 非经常补助金;非经常拨款;建设补助金 SC])?h-Fw
capital grant cycle 建设补助金周期 9!DQ~k%
capital injection 注入资本;注资 H]jhAf<h
capital input 投入资本 vFK<J Sk!
capital intensity 资本密集度 j9OG\m
capital intensive 资本密集 5Zva:
capital investment 资本投资 .eP.&
Capital Investment Fund 资本投资基金 g|Fn7]G
capital loss 资本损失 Dl8;$~
capital maintenance 资本保值;资本保留 M {Q;:
capital market 资本市场;资金市场 wIBO
^w\J
capital market instrument 资本市场票据 8Dm%@*B^b
capital money 资本款项 K:Q<CQ2
capital money subject to a trust 信托财产资本 iRi-cQVy
capital movement 资本流动 % -e 82J1
capital nature 资本性质 ~**.|%Kc
capital outlay 资本支出 AjgF6[B
capital portion 资本部分 {T
Ug.%u
capital profit 资本利润 t3Y:}%M
capital project 基本工程项目;非经常开支项目 }I6vqG
capital receipt 资本收入 XNu^`Ha
capital redemption 资本赎回 f:.I0 ST
capital redemption business 资本赎回业务 X/M4!L}\
capital redemption contract 资本赎回合约 'anG:=
capital redemption reserve 资本赎回储备 nL.<[]r
capital reduction 资本减缩;减资 J{&H+rd
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] r_;Nt
股本削减计划〔香港联合交易所有限公司〕 =6|&Jt
capital repayment 偿还资本 g^ i&gNDx
capital reserve 资本储备;后备资本 ;
p {[1
capital revenue 资本收益;非经常收入 _W'-+,
capital spending 资本开支;资本支出;非经常开支 B i<Q=x'Z;
capital stock 股本 gy9U2Wgf|
capital stock subscription 认缴股本;认购股本 _1L![-ac
capital subsidy 建设津贴;基本建设津贴 }:*]aL<7_
capital subvention 非经常资助金 x*&|0n.D
capital sum 资本额 Ziu]'#
capital tax 资本税 nSAdCJ;4
capital transfer tax 资本转移税 wtV#l4
capital turnover 资本周转率 X<; f
capital value 资本价值 Jl9k``r*
capital works project 基本工程项目 fku<,SV$O4
Capital Works Reserve Fund 基本工程储备基金 4^OY
C
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 %lGfAYEM=
capitalization 资本化;资本总额 p >t#@Eu|
capitalization of interest 利息化作本金 JNUt$h
capitalized interest 化作本金的利息 zeC
RK+-
capitalized loan 转作资本的贷款 u4%Pca9(=
capitalized value 资本还原值;资本化价值 Y6L~K?
capitation grant 按人计算的补助金 W$2C47i
captive insurance business 专属自保保险业务 3+fp2
car insurance 汽车保险 I[##2
Caribbean Development Bank 加勒比开发银行 \1 &,|\E#
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] l9u!aD
意大利嘉利堡银行 FA3~|Zg
cartel 同业联盟;卡特尔 EJ:%}HhA
cartelized rates system 联营式利率制度 nl,uuc*;
cash 现金;现款 s)Cjc.Qs
cash accounting system 现金会计制度 e?=^;v%r
cash acquisition 以现金投资所得的资产 2eol
gXp
cash allowance 现金津贴 1.9}_4!
cash assets 现金资产 4l45N6"
cash at bank 银行现金;银行存款 6Yxh9*N~]
cash balance 现金结余 YLE!m?
cash basis 现金收付制;收付实现制 '9j="R;
cash basis accounting 现金收付制会计;收付实现制会计 mh[75(
cash bonus 现金红利 j578)!aJ
cash book 现金出纳帐;现金簿 6N
S201o
cash client 现金客户 M|`U"vO
cash commission rebate 现金回佣 `LE6jp3,
cash compensation 现金补偿 //<nr\oP
cash contribution 现金承担额;现金分担额 j*jo@N|
cash cost 直接费用;现金成本 }\:NuTf
cash coupon 现金礼券 G&V/Gj8
cash credit 现金信贷 )vb*Ef
cash deficit 现金赤字 > eIP.,9
cash deposit and withdrawal 现金收支 zSja/yq
cash disbursement journal 现金支出日记簿 #c?j\Y9nz
cash disbursement slip 现金支出传票;现金支出单 +sUFv)!4
cash flow 现金流量;银根 #"\gLr_:m
cash flow lending 流动现金放款;无抵押融资 ,+{LYF
cash flow statement 现金流量表;现金流动表 fs%.}^kn
cash flow surplus 现金流量盈余 doy`C)xI
cash in hand 库存现金;手头现金 DOJ N2{IP
cash in till 备用现金 }$Tl ?BRpU
cash in transit 运送中现金;在运现金 W_8wed:b
cash input 投入现金 {|:;]T"y
cash input figure 现金投入数字 'd$P`Vw:
cash limit 现金支出限额;现金限额 PFne+T!2F
cash margin 现金保证金 5BKt1%Pg
cash market 现货市场;现金交易市场 iJ3e1w$
cash offer 现金要约;现金补偿额 c+$*$|t=v`
cash payment 现金付款;现金支付 C$D-Pt"+
cash position 现金头寸 ?9\EN|O^
cash price 现金价格 a (b#
cash receipts journal 现金收入日记簿 lqZ 5?BD1
cash receiving slip 现金收入传票;现金收入单 #[~pD:qqM
cash settlement 现金结算 Zk"eA'"\
cash surplus 现金盈余 [^e%@TV>d
cash with order 订货付现;凭票即付 7 Vo$(kj
cashier's order 银行本票 kB|B
cashier's order outstanding 未承兑的银行本票 $m1z-i;/
cash-limited subhead 有现金支出限额的分目 j4`0hnqI
cash-sweep 现金彩票活动 v`zJb00DT
casual client “散客”;“散户” gSUcx9f]
CCASS Depository 中央结算系统证券存管处 MET' (m
CCIC Finance Limited 中芝兴业财务有限公司 $79=lEn,
cedant 分出者 "4+WZR]
ceding company 分出公司 ^ ALly2
ceding insurer 分出保险人 8'nVwb8I
ceiling 上限 giIWGa.a+
ceiling price 最高限价 ]d0tE?9
central bank 中央银行 \$e)*9)
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 *b/`Ya4
central banking 中央银行业务 E5xzy/ZQ
central banking function 中央银行职能 ZR]25Yy
Central Clearing and Custodian System 中央结算及托管系统 )~] (&
Central Clearing and Depository System 中央结算及存管系统 u TK,&
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 /1Q(b
central clearing house 中央结算所 N<|Nwq:NN
central clearing system 中央结算制度;集体交收系统 lWc:$qnR-K
central custody system 中央托管系统 )V6Hl@v
central depository 中央存管处 Id|L`
w
central depository system 中央证券存管制度 Hx*;jpy(2
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 tEK my7'#
central rate 中央汇率;中心汇率 G) 7;;
Central Registration Hong Kong Limited 香港中央证券登记有限公司 S.m{eur!,E
Central Tender Board 中央投标委员会 ,J>5:ht(6
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 WDPb!-VT
centralized budgetary and payments system 集中预算及支付制度 .my0|4CQ#@
centred 12-month moving average 十二个月定位移动平均数 _:C9{aEZb
certificate of approval 批准证明书 LBsluT
certificate of beneficial entitlement to property 资产权益证书 >>o dZL
certificate of compliance 合格证明书;合约完成证明书 OJ$]V,Z00x
certificate of deposit [CD] 存款证 J/GSceHF
certificate of exemption from estate duty 豁免遗产税证明书 $[&*Bj11Yg
certificate of incorporation 公司注册证书;法团注册证书 G<f@#[$'
certificate of incorporation of registered trustees 注册受托人法团证书 af+IP_6
.
certificate of indebtedness [CI] 负债证明书 vbBc}G"w
certificate of insurance 保险证书 FCuB\Q
certificate of interest 权益证明书;息票 \r,Q1n?7
certificate of means 资产证明书 Rh{zH~oZ
certificate of participation 参与证明书 +W\f(/ q0
certificate of payment of profits tax 缴付利得税证明书 Vle@4]M\
certificate of preference 特惠税证 sq[iY
certificate of rateable value 应课差饷租值证明书 x`mN U
certificate of registration 登记证书;注册证明书 WKIoS"?-F
certificate of satisfaction 清偿证明书 tj4VWJK
certificate of transfer 转让证明书 U($dx.`v#
certificate to bearer 不记名证明书 {(wHPzq
certification 核证 Nkl_Ho,
certification fee 核证费 @$c\dvO
certified cheque 经银行证明可兑现的支票 W"'iIh)z
`
certified public accountant [CPA] 执业会计师 <$~mE9a6
certified statement 经证明的报表 i Ae<&Ms
cessation of business 停业 \\7ZWp\fN
cession 分保 YmgLzGk`
C.F. Finance Company Limited 浙一财务有限公司 xJZ>uTN
chance 机会;中彩机会 <'Wo@N7
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 J<maQ6p
change of domicile 迁册 >U*T0FL7
change to estimates 修订预算 (egzH?
change to the approved estimates of expenditure 核准开支预算的变动 D'A/wG
charge 费用;押记;抵押 !@'6)/
charge number 税单号码
Mo @C9Y0
charge on assets 资产的征税 K7W6ZH9;
charge upon general revenue 从政府一般收入中拨款支付 `~;rblo;
chargeable 可予征收;应课税的 7`8Ik`lY
chargeable agreement for sale 可予征收印花税的买卖协议 BT"42#7_
chargeable income 应课税入息 aKuSd3E@#
chargeable normal trading receipt 应课税的一般营业收入 h{p=WWK
chargeable profit 应课税利润 ~UjGSO)z}
chargeable to tax 应课税 ``e$AS
charged to... 记入……帐目 nwaxz>;
chargee 承押记人 ]=";IN:SU
charge-holder 受押人 q**G(}K
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 D]~MC
charging order 押记令 ANSFdc
chargor's right 押记人的权利 KiOcu=F
charitable donation 慈善捐款 :WL'cJ9a
charitable trust 慈善信托 me ks
RcF
charity property 慈善财产 mP P`xL?T
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 F[[TWf/
charter 章程;特许权 5~WGZc
charter of incorporation 成立章程 I{:(z3
chartered accountant 特许会计师 .j>hI="b
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 /&{$ pM|?
Chartered Institute of Public Finance and Accountancy [United Kingdom] HnCzbt@
特许公共财政及会计学会〔英国〕 m"jV}@agX
charterer 承租人 )
^3avRsC
Chase Manhattan Asia Limited 美国大通亚洲有限公司 $Gv9m
Chase Manhattan Bank 美国大通银行 /BV03B
chattels 实产 c#]q^L\x
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 <_Q:'cx'
Che Hsing Finance Company Limited 浙兴财务有限公司 hq/k*;
check-and-balance system 制约平衡制度 MxcFvo*LCp
Chekiang First Bank Limited 浙江第一银行 5N*Ux4M
cheque 支票 7=OQ8IM!
Chiao Yue Finance Company Limited 侨裕财务有限公司 Nn"+w|v[ev
Chiba Bank, Ltd. 千叶银行 u(t#Ze~Y1
Chicago Board of Options Exchange 芝加哥期权交易所 ~\3kx]^10
Chicago Board of Trade 芝加哥交易所 Z(_ZAB%+D
Chicago Mercantile Exchange 芝加哥商品交易所 $N=N(^
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 ;cz|ss=
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 Ox'/`Mppw
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 >P $;79<
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 ~JDnKo
child allowance 子女免税额 `zt_7MD
China & South Sea Bank Limited 中南银行 &0(
China Affairs Committee [Hong Kong Futures Exchange Limited] -7&Gi
+]
中国事务委员会〔香港期货交易所有限公司〕 DHT&,=
China concept stock 中国概念股 TdGnf
China Construction Bank 中国建设银行 BQ2wnGc
China Development Division [Stock Exchange of Hong Kong Limited] BC;:
中国发展科〔香港联合交易所有限公司〕 (N=5.7"T
China Economic News 《中国经济新闻》 { e5/+W
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 tP%{P"g3^
China State Bank Limited 国华商业银行 GMZv RAui
Chinatrust Commercial Bank, Limited 中国信托商业银行 j"@93D~
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 *[R
eb%
Chinese Bankers Club, Hong Kong 香港银行华员会 0Ir<y
Chinese Banks' Association 香港华商银行公会 Gkxj?)`
Chinese Gold and Silver Exchange Society 金银业贸易场 ;6{@^
Chinese New Year bonus 年奖;年终花红 N**g]T
0`
chit fund 银会 [ $T(WGF
Chiyu Banking Corporation Limited 集友银行有限公司 4T<Lgb
Chiyu Finance Company Limited 集友财务有限公司 )){9&5,0:
Cho Hung Finance Limited 朝兴金融有限公司 3y~r72J
choses in action 无形动产;据法权产 t
6^l `6:p
chronological book 序时帐簿 [j:[
Chubu Securities Finance Company 中部证券金融公司
( nab
Chung Khiaw Bank Limited 崇侨银行 [kgdv6E
Chung Nan Finance Company Limited 中南财务有限公司 (%:>T Q(
Chuo Trust & Banking Co., Ltd. 中央信托银行 JHJ~X v
Chuo Trust Asia Limited 中央信托亚洲有限公司 Q\,o:ZU_
Citibank, N.A. 万国宝通银行 TbF4/T1b
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 |xvy')(b
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 0%
#<c p
Citicorp International Limited 万国宝通国际有限公司 <ExZ:ip
civil debt 民事债项 tpTAeQ*:d
Civil Service Pension Reserve Fund 公务员退休金储备基金 I]y.8~xs
claim 申索;索偿;债权 %9#gB
claim equalization fund 申索平衡基金 :BGA.
claim for refund of property tax 申请发还物业税 D\YE^8/
claim of debt 债权申索 !GQ\"Ufs>
claim on bank 对银行的债权 vuFBET,
claim to dividend 摊还债款申索 @hImk`&[N
claimant 申索人;索偿人 #vqo -y7@
claims statistics 申索统计数字 ([VV%ovZ
class of insurance business 保险业务类别 lM[XS4/TRa
class of property 财产类别 =FT98H2*|
claw-back 递减率 n7YEG-J
clearance cost 清拆成本 VCcr3Dx()F
clearing 结算;票据交换;清算 ?[MsQQd~
clearing account 结算帐户 tDCw-
clearing and settlement system 结算和交收系统 `[YngYw
clearing balance 结算差额 ;eZ#b jw-d
clearing bank 结算银行 $eBX
clearing cheque 交换支票 ;u(Du-Os!
clearing house 结算所;票据交换所 OLj\-w^
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 nPgeLG"00
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 W Qc>
clearing member 结算会员 ?P7]u>H
Clearing Members' Fund 结算会员基金 <(e8sNe
clearing participant 结算参与者 |J~eLh[d
clearing rebate 结算费用的回佣 CCGV~e+
Clearing Rules [SEHK Options Clearing House Limited] X5*C+ I=2
《结算规则》〔联交所期权结算所有限公司〕 ow' lRHZ
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 ez9k4IO
Clerk to the Board of Review 税务上诉委员会书记 rqlc2m,<-p
client 客户;委托人;当事人 irZFV
client agreement 客户协议 Kw`VrcwjT
client confidentiality 客户保密的责任 eb8w~
client money 客户款项 TV}}dw
client statement 客户结单 h`}3h<
8
clients fund 客户资金 <_./SC
close 结算;收市;收盘 9ElCg"
close a position 平仓;轧平头寸 uGl| pJ\y=
close company 股份不公开的公司 U`x bPQ
close higher 收市时价位较高
Q\3 Z|%
close lower 收市时价位较低 1Fi86
close mixed 收市时荣辱互见 {+g[l5CR[
close of exchange 交易所停市 =)OC|?9C\
close of financial year 财政年度终结 .6pOvGKb
close out 平仓 =[<m[.)i
close out a long position 平长仓 g+C!kaC)
close out a short position 平空仓 S?0)1O
close steady 收市时价格稳定 NS,5/t
close the gap 弥补差距 Z2bcCIq4
closed position 平仓 "XLe3n
closed-end investment corporation 股份固定的投资公司 ]fI/(e_U
close-out price 抛售价格 4E:bp
closing account 决算帐户 W];EKj,3W
closing balance 期终结余;收市结余 l48k<
closing price 收市价;收盘价 1Ee>S\9t
closing quotation 收市价;收市行情 r
CRgzC
closing rate 收市汇价;收盘汇率 >uI$^y1D
closing transaction 平仓交易 gX?n4Csy'
clothing levy 成衣税 0%;146.p
club deposit 零存整付存款 ~ekh1^evu
Code of Aid 《资助则例》 vY*\R0/a
Code of Banking Practice 《银行营运守则》 Yp4c'Zk
Code of Best Practice [Stock Exchange of Hong Kong Limited] ]^\8U2q}
《最佳应用守则》〔香港联合交易所有限公司〕 b r,+45:
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〕 xqHL+W
Code of Conduct for Persons Registered with the Securities and Futures Commission m$$?icA
《证券及期货事务监察委员会注册人操守准则》 h.whjiCFa
code of practice 实务守则;经营守则;执业守则 *xM/;)
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 zG
c[Z3N
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 ?&l)W~S
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 7nHTlI1b
Code on Pooled Retirement Funds 《集资退休基金守则》 )-/gLZsx
Code on Share Repurchases [Share Repurchase Code] cub<G!K
《公司购回本身股份守则》〔《股份购回守则》〕 ^`qPs/b
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 em]xtya
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 i3
)xX@3
co-debtor 共同债务人 v&MU=Tcqi
co-financing scheme 共同融资计划 r5/R5Ga^
cognizance 证明令 u>Ki$xP1
coin 硬币 tO.$+4a
coin replacement programme 硬币取缔计划 swpnuuC-
coin set 套装硬币 "L2 m-e6
coinage 硬币 ;' e@t8i6
Coinage Security Fund 硬币发行基金 czBi Dk4
cold call 主动与准客户接触 xUYow
collapse in prices 价格下泻;价格下挫;价格暴跌 oaDsk<(j;R
collateral 抵押品 1ZKzumF
collateral bond 担保债券 H "+c)FGi
collateral loan 抵押贷款 R.1Xst &i
collateral security 附属抵押品 M}.b"
ljZ
collection 征收;收取 1=Ilej1
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 f8:$G.}i
collection of betting duty 收取博彩税 p`+VrcCBOd
Collection Office [Inland Revenue Department] 收税处〔税务局〕 /4joC9\AB
collective consumption 集体消费 I*1S/o_xI
Collector 收税主任 Eo{EKI1
Collector of Rates 差饷征收官 o+g4p:Mf
Collector of Stamp Revenue 印花税署署长 wy4q[$.4v
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 zb2K;%Qs+f
combined surplus 合并盈余 g*]E>SQ=
combined visible and invisible trade account 有形及无形贸易合并帐目 \-.
Tg!Q6
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 J^I7BsZ
commemoration coin 具纪念性的硬币 -rDz~M+
commencement of winding-up 清盘开始 \}inT_{g
commerce and industry sub-index 工商分类指数 Y~"9L|`f/
commercial activity 商业活动 wTpD1"_R
commercial bank 商业银行 r7)@M%A
Commercial Bank Act of Norway 《挪威商业银行法》 @%@zH%b
Commercial Banks Law 《商业银行法》 FUaNiAr[
commercial borrowing 商业借款 ,{j4
Commercial Code of Japan 《日本商法》 +*t|yKO>[
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 TV{)n'aA
commercial invoice 商业发票 t^@T`2jL
commercial letter of credit 商业信用证 c#q"\"
commercial loan 商业贷款;商业放款 6d{j0?mM
commercial paper 商业票据 ?TuI:dC
commercial paper market 商业票据市场 "]]q} O?
commercial registry 商业登记处 DcFCKji
commercial return 商业回报 R^Bk]
commercial sale 商业销售 } 21j
commercialization 商品化 .u< U:*
commercially viable 具商业利益;有利可图 '>^Xqn
Commerzbank AG 西德商业银行 "r-l8r,
commission 佣金;委员会 vO$ra5Z
Commission des Operations de Bourse of France 法国证券事务监察委员会 7>x;B
commission house 佣金行;代办行 A'DVJ9%xB
commission payable 须付的佣金 bc}dYK3$q
commission rebate 佣金回扣 @
u1Q-:
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 J#7(]!;F
Commissioner of Banking 银行监理专员〔银监专员〕 R[yL_>
Commissioner of Estate Duty 遗产税署署长 dokuyiN\
Commissioner of Inland Revenue 税务局局长 Uh+jt,RB`
Commissioner of Insurance 保险业监理专员 zeTszT)
Commissioner of Rating and Valuation 差饷物业估价署署长 5L&:_iQZy
commitment 承担;已承担的开支;承担额;承担项目 IH3FK!>6
commitment fee 承诺费 <-|SIF
Committee of the Hong Kong Association of Banks 香港银行公会委员会 *:QXz<_x+
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 VC=6uB
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 `$9L^Yg,4
Committee on Payment System [Hong Kong Monetary Authority] YZ[%uArm
支付系统委员会〔香港金融管理局〕 &"j@79Ym1~
Committee on Unit Trusts [Securities and Futures Commission] !P" ?
单位信托委员会〔证券及期货事务监察委员会〕 B+D`\ Nl o
Commodities Dealers' Deposit Fund 商品交易商按金基金 fSV5
Commodities Trading Commission 商品交易事务监察委员会 %vc'{`P
commodity 商品 /;+,mp4
commodity classification 商品分类法 j_pw^I$C
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 WTu{,Q
commodity dealer 商品交易商 v>^jy8$
commodity exchange 商品交易所 |+/$ g.
Commodity Exchange Compensation Fund 商品交易所赔偿基金 )_O.{$
to
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 Y\u_+CG*
commodity flow method 商品流动法;商品流通法 /.-m}0h|W-
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 aL$j/SC
commodity futures contract 商品期货合约 B*Cb6'Q
commodity market 商品市场 4sd-zl$Of
commodity tax 商品税 6bJ"$ o
commodity trading adviser 商品交易顾问 O<a3DyUa;
commodity trading adviser's representative 商品交易顾问代表 U]j&cFbn5_
commodity trading advisory contract 商品交易顾问合约 u<q)SQ1
commodity warrant 商品期权证 jf7pl8gv
commodity-based investment 以商品为基础的投资 Y\>\[*.v
common fund 共同基金 bBFwx @
common property 分权共有财产 ;8EjjF [>
common share 普通股 )]]|d
common stock 普通股 U$EM.ot
Commonwealth Bank of Australia 澳洲联邦银行 G 4"lZM
Commonwealth Development Corporation 英联邦发展公司 0nT%Slbih
Commonwealth Finance Ministers Conference 英联邦财长会议 ct.Bg)E
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 b.(XS?4o
Commonwealth income tax 英联邦入息税 T]X{@_
Commonwealth Preference 英联邦特惠制 f<=^ 4a
communal property 公有财产;公有产业 sKCGuw(mh
communication expenses 通讯费用 Ei|0L$NCg
Community Preference 欧共体特惠制 Zr R+QV
commutation of pension 退休金的折算 I~'gK8<e7
commuted gratuity 折算酬金 *p"O*zj
commuted pension gratuity 经折算的退休酬金 _6J<YQK
Companies Act [United Kingdom] 《公司法令》〔英国〕 9H8=eJd
Companies Handbook 《上市公司手册》 [Z% l.
companies inspector 公司检查员 <mn-=#)
Companies Liquidation Account 公司清盘帐户 &X7ttB"#h
Companies Ordinance: Information to be Included in a Rights Issue Prospectus ,{TQ
~LP
《公司条例:供股章程须载有的资料》 ,@,LD u
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》 /W``LK>;?
Companies Registration Officer 公司注册主任 iGyVG41U
Companies Registry 公司注册处 4Q/r[x/&C
Companies Registry Trading Fund 公司注册处营运基金 A<;0L . J
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 I &cX8Tw
Company Formation and Enforcement Division [Companies Registry] Cd9t{pQD4
公司成立及条例执行部〔公司注册处〕 u-1@~Z
company in which the public are substantially interested 由公众拥有相当权益的公司 ,iohfZz
company limited by guarantee 担保有限公司 5GUH;o1m
company limited by shares 股份有限公司 wz)m{:b<
company register 公司登记册 =yo=q)W
company registration fee 公司注册费 n=r=u'oi
company with limited liability 有限法律责任的公司 0 c,bet{m
company's memorandum 公司组织章程 dgm+U%E
company's reserve 公司储备 &F86SrsI
comparative advantage 比较优势;比较利益 *+&z|Pwv[^
compensation 补偿金;赔偿 >5df@_'
Compensation Committee [Stock Exchange of Hong Kong Limited] )e#fj+>x)
赔偿委员会〔香港联合交易所有限公司〕 TLX^~W[gOm
compensation from insurance 保险赔偿 7:ckq(89
compensation fund 赔偿基金 i$g|?g~]
compensation fund levy 赔偿基金征费 Mf#2.TR
compensation rate 补偿率 a'm!M:w
Compensation Review Committee 赔偿检讨委员会 Age-AJ
compensation scheme 赔偿计划 - =yTAx
compensation trade 补偿贸易 s"#CkG
compensation value 补偿值 M$gvq:}kt
compensatory payment 补偿付款 # e$\~c Pd
competition and pricing strategy 竞争与定价策略 Y]?Kqc
competitive edge 竞争优势 ]C+eJ0"A
competitive price 具竞争力的价格 [3GKPX:OA/
competitive tender 竞争性投标 .!!79 6hS
Compliance Committee [Stock Exchange of Hong Kong Limited] q^u6f?B
监察委员会〔香港联合交易所有限公司〕 -.^@9
a>
component of expenditure 开支组成部分 ?V.ig
Composite Consumer Price Index 综合消费物价指数 W6hNJb
composite index 综合指数 'wegipK~R
composite rating 综合评级 QZqpF9Eu
composite return form 综合报税表 ZyZl\\8U
Composite Securities and Futures Bill 《证券及期货综合条例草案》 ![qRoYpbg8
composite tax return 综合报税表 fdg[{T4:
composition 组合成分;债务重整协议 XlE$.
composition of earnings 收益组合成分 osI- o~#>
compound increase 复合增加率;复合增长率 jg7d7{{SB
compound interest 复利 aYqqq|
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 $Gr4sh!cE
comprador note 买办票据 }FuVY><l
comprador order 买办付款令票 Cq
TH!'N
comprehensive income tax 综合所得税 sTJJE3TBI
comptroller 审计主任 cF-Jc}h
compulsory liquidation 强制清盘 30t:O&2<
compulsory winding-up 强制清盘 Qu!OV]Cc
computation 计算;计算表 lF)0aDk'h
computational procedure 计算方法 ojiM2QT}m
computer audit programme 电脑审计程序;电脑核数程序 YNuewD
concentrated position 集中持仓量 ;D6x=v=2
concentration risk 资金集中风险;集中融资风险 ux)< &p.
concept stock 概念股 f|;HS!$
concession 特许权;宽减措施;优惠 %{7$\|;J'
concession contract 特许经营权合约 QxP` f KC8
concessionary rate 优惠率 ftDVxKDE?S
concordat 协定;契约;国际监管条约 e-&L\M
condition 条件 GZ;Z
conditional endorsement 附有条件的背书 <m-Ni
conditional offer 有条件要约 hB?U5J
conditional sale agreement 有条件售卖协议 wn&[1gBxM
conditions of tender 投标章程 DX]z=d)tc
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》 4da^d9ZOy
conduct of business standard 业务操守准则 cYBrRTrI#
Confidentiality Understandings 保密谅解文件 {LjK_J'
confirmation letter 确认书 hhN(;.
confirmation of mail transfer 信汇证明书 P?-d[zLA
Confirmation of Payment 已缴税证明书 clij|?O
confirmed letter of credit 保兑信用证 F Bd+=bx,Z
confirming bank 保兑银行 FjK Ke7
confiscation order 没收令 =M Q2sb
connected transaction 关连交易 H@VBP
Q}Q
consensus capitalism 共识资本主义 Y j,9V],
conservative investor 保守投资者 &Z;Eu'ia
consideration 代价;对价;约因 5%vP~vy_}
consideration issue [listing method] 代价发行〔上市方式〕 sE(X:[Am
consideration other than cash 现金以外的代价 .D>A'r8U
consignee 收货人;代售人 \ x>NB
consignment 托运;寄售 }xpe
consignor 付货人;托运人;寄售人 _N[^Hl`\
consolidated account 综合帐目 G7Edi;y/{
consolidated account expenditure 综合帐目开支 Z&2
&wD
consolidated balance sheet 综合资产负债表 PQr#G JG7
consolidated cash deficit 综合现金赤字 #JX|S'\x
consolidated cash surplus 综合现金盈余 ;,[EJR^CI
consolidated enterprises sectorial index 综合企业分类指数 VQZT.^
consolidated net earnings 综合净收益;综合净盈利 bQ${8ZO
consolidated net profit 综合净利润;综合纯利 Udb0&Y1^
consolidated policy 综合保单 7lnM|nD
consolidated price 综合价格 o.v,n1Nm
consolidated profit and loss account 综合损益帐;综合损益表 Q*TQ*J7".X
consolidated public sector expenditure 公营部门综合开支 ]~4}(\u
consolidated revenue account 综合收入帐 6%Cna0x:&
consolidated shareholders' fund 综合股东资金 $~;6 hnrm
consolidation of shares 股份合并 _R>s5|_
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 ?STI8AdO
consortium company 财团公司 RXCygPT
consortium loan 银团贷款 <"j"h=tm}
constant dollar figure 固定币值 _dH[STT
constant market price 固定市价 |\yDgs%EGy
constant price 固定价格 D*<8e?F
constant price series 固定物价计算数列 dja9XWOg
constant rate 固定比率 \!?
PhNv
constituent stock 成分股 Lx4H/[$6D
constitution 章程;组织章程 l,~ N~?
construction output 建造产出量 # UP,;W
constructive trust 法律构定信托 b*$o[wO9
consultant accountant 顾问会计师 {Hrr:hC
consultant's fee 顾问费 OP\^c
Consultation Paper on Proposed Regulation on Share Margin Financing O~c+$(
《监管股票按贷财务的建议谘询文件》 tPMgZ
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability 0|f_C3
《有关联交所检讨董事资格的程序的谘询文件》 Mz%d_
consumer behaviour 消费者行为 ]xVL11p
Consumer Council 消费者委员会 SO8|]Fk
consumer credit financing operation 消费者信贷业务 *o2_EqXL*
consumer demand 消费者需求 GtGyY0
consumer durables 耐用消费品 l.Lc]ZpB
consumer expenditure 消费开支 {#d`&]
consumer goods 消费品 Jf8'N
ot
consumer market 消费市场 &El[
consumer price 消费物价 `rRg(fCN!M
Consumer Price Index [CPI] 消费物价指数 _YD<Q@
Consumer Price Index (A) 甲类消费物价指数 +eH=;8
Consumer Price Index (B) 乙类消费物价指数 >ZOZv
Consumer Price Index Classification System 消费物价指数分类法 ;9- 4J
Consumer Price Index Report 《消费物价指数月报》 's%ct}y\J
Consumer Price Index series 消费物价指数系列 ir1RAmt%
consumer price inflation 消费物价上涨 Jq=>H@il
Consumer Representative Action Fund 消费者集体诉讼基金 1dXO3hot
consumer sentiment 消费意欲 iI/'!85
consumer spending 消费开支;消费支出 ZS
7)(j$.
consumption expenditure 消费开支 YpbdScz
consumption pattern 消费模式 ,m_&eF
consumption product 消费产品 &Funao>
consumption tax 消费税 Vo58Nz:%
contango 交易延期费;延期交割费;期货溢价 K;(|v3g6
contingencies warrant 紧急拨款令;应急支款授权书 p%i
.(A
contingency 应急费用;意外开支准备金 aO;Q%]VL'
contingency allowance 应急准备金 lj% ;d'
contingency sum 应急费用;意外开支准备金 [s&
y_[S
contingent assets 或有资产 \ &|w;
contingent debt 或有债权;待确定债务 N'q/7jOy
contingent interest 待确定的权益 u6CMRZ$
contingent liabilities 或有负债 22H=!.DJ
contingent profit 或有利润 S7\jR%pb
contingent right 或有的权利 M4$4D?
continue to hold a deposit 继续持有存款 Kk"B501
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 iJ~iJ'vf
continuing rent 连续租金 |cBF-KNZ
continuing trustee 留任受托人 w{UKoU
continuous licensing system 长期持牌制度 _{@}Fd?o
Continuous Net Settlement System [CNS System] 持续净额交收系统 1OJD\wc
contra account 对销帐户 okW)s*7
contra flow 资金回流 ~wQ WWRk
contra item 对销项目 bB[*\
contra transfer 对销转拨 vU=k8
contract 合约 I(r5\A=
contract for difference 差价合约 ~(L<uFU V
contract for service 服务合约 Fb`7aFIf
contract for settlement 平仓合约 aWi]t'_
contract note 成交单据 Y$DgL
h
contract of copartnery 合伙合约 OAQ O J'
contract of indemnity 弥偿合约 N"Nd $4
contract of insurance 保险合约 P^W$qy|
contract of reinsurance 再保险合约 x[h<3V"
contract price 合约价格 x[,wJzp\6
contracting party 订约人;立约人;缔约国 H'(o}cn7~
contractual agreement 合约协议 8`R}L
contractual commitment 合约承担 M}RFFg
contractual joint venture 合约式联营企业 kv FOk
contractual mutual fund 合约互惠基金 7G #e~,M5
contractual right 合约权利 '}[L sU
contractual savings fund 合约储蓄基金 c^/?VmCQ}
contributed surplus 实缴资本盈余 nV6g]#~@
contribution 出资;供款;捐款;分担款项 g960;waz3
contribution account 供款帐户 ri_6wbPp
contribution to gross domestic product 在本地生产总值中所占比率 `oI/;&
contribution to investment 出资额 x'PjP1
contribution to pension fund 退休金供款 'jO-e^qT
contributor 供款人;出资人;捐助人 J}` $WL:
contributory 分担人 )^a#Xn3z
contributory scheme 供款计划 [/`Hz]R
contrived cessation of business 有预谋的停业 GA@Q:n8UuR
control 控制权;控制;管制 70l;**"4
control of a company 公司的控制权;公司控股权 ~$`YzK^*X
control of business 业务的控制权 p!5JO4F$
controlled company 受控制公司 OKH~Y-%<
controller 控制人;控权人;会计长 InGbV+ I
controller of an authorized institution 认可机构控权人 lbXkZ ,
controlling company 控股公司 Z.#glmw^=R
controlling interest 控制权益;控股权益 G"R>a w
controlling officer 管制人员 `x^,k%
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controlling officer's report 管制人员报告 6xQe!d3>s3
controlling shareholder 控股股东;持有控股权的股东 fP4IOlHkE
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》 a5g{.:NfO
conventional lending 传统放款;常规放款 RwLdV+2\R`
conversion 兑换;换算;转换〔证券〕 ^oZs&+z
conversion factor 换算因数 L,ey3i7a\
conversion of stock 公债的转换
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conversion rate 兑换率;换算率;转换价格〔证券〕 Wn</",Gf
convertibility 可兑性;兑换性;自由兑换 1OGv+b)
convertibility undertaking 兑换保证 g KY
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convertible 可兑换;可换股 wEn&zZjx
convertible currency 可兑换货币 ktJLpZ<0O
convertible debenture 可转换债权证 wOl-iN=
convertible loan stock 可转换股的债权股额 SYhspB
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 %3B>1h9N
conveyance 转易;转易契;财产转让证书 .0/Z'.c8
conveyance of property 财产转让 E;e2{@SX2K
conveyance on sale 售卖转易契 iPL'JVPZ
conveyancing fee 业权转易费 K%#C+`Ij
conveyancing scale charges 物业转易收费标准 =-&iF
cooling-off period 冷静期 &:{yf=
co-owner 共同拥有人;分权共有人 N=q29JU
co-partner 共同合伙人 {Ao^3vB
co-partnership 共同合伙 "4-Nnm
Copenhagen Stock Exchange 哥本哈根证券交易所 B=xZkc
core capital 核心资本 H[yLlv
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons M L_J<|,J
《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》 ;SP3nU))
Core Principles for Effective Banking Supervision [Basle Committee] ZQ8Aak
《有效监管银行业的主要原则》〔巴塞尔委员会〕 tm#y`1-
cornering “夹仓”;轧空;囤积居奇 JS.'v7
corporate borrower 借款公司;借款机构 0-O.*Q^
corporate business 公司企业;公司业务 2xxwQwg8
Corporate Communications Department [Stock Exchange of Hong Kong Limited] \O4=mJ
企业传讯部〔香港联合交易所有限公司〕 s,q!(\{Pv
corporate customer 公司客户 R^C;D2
corporate dealer 公司交易商 8+b3u05
Corporate Finance Division [Securities and Futures Commission] r_CN/ a
企业融资部〔证券及期货事务监察委员会〕 v~=ol8J
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Corporate Finance (D.T.C.) Limited 协联财务有限公司 eEFT(e5.>3
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 eWs^[^c.<
corporate governance 公司管治 Z
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corporate income tax 公司所得税 Q%h
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corporate investment adviser 公司投资顾问 /{}
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corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 I!#^F1p1
corporate plan 公司计划 6E&