C: ["}rk
0| ;
.6\
calendar year figure 历年数字 k<+0o))
call 催缴通知;认购期权 S.!UPkW H
call deposit 通知存款;活期存款 :$+-3_oLMQ
call loan 短期同业拆借;通知贷款 @|'5n
call margin 补仓;追加保证金 wW>)(&!F
call market 短期同业拆放市场 w\}?( uO
call money 短期同业拆借;活期贷款 >[6{LAe~hp
call option 认购期权;看涨期权 ?bw4~
call price 赎回价格;提前赎回价 <'G~8tA%v
call warrant 认购认股权证;回购认股权证 ~ H6r.:]
callable share 可收回股份;可兑付股份 L4L2O7
called up share capital 已催缴股本 ){r2T1+-%
Canadian Dollar [CAD] 加拿大元 qF iLh9=D
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 \
u_ui
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 z#F.xVg'
cancellation price 取消费 DS|KkTy3
cap 上限 S>.F_Jl
capital 资本;资金 fg#x7v4O
Capital Accord 《资本协定》 ly WwGR
capital account 资本帐;非经常帐 ~zHg[X*
capital account commitment balance 资本帐承担额结余 >c-fI$]
Capital Adequacy Directive [CAD] 《资本充足指引》 E\; ikX&1
capital adequacy ratio [CAR] 资本充足比率 +/D>|loRC
capital allowance 资本免税额 >3u]OSb
capital alteration 资本变更 `<[6YH_
capital and liabilities ratio 资本负债比率 }KhjlPhx
capital and liquidity requirement 资本与流动资金的规定 7OWbAu;
capital appreciation 资本增值 KsrjdJx, '
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〕 t*@z8<H
capital assets 资本资产 Blq8H"3!:
capital at risk 风险资本 N8`?t5
capital base 资本基础;资金基础 jp' K%P
capital charges 资本支出;资本费用
lWm'
capital commitment 资本承担 Nm):9YQ/
capital contribution certificate 出资证明书 1N2,mo?2
capital convergence 划一资本充足比率 _Jv
9F8v
capital cost 资本成本;建设成本;建设费用 ~:km]?lz0
capital cover 资本保证 SE7W F18A
capital deficit 资本亏绌;资本赤字 ASPy
capital divided into shares 资本分成股份 h d~$WV0#
capital element 资本因素;资本部分 wv^rS^~
capital equipment 资本设备 lnGq :-
capital expenditure 资本开支;非经常开支 %P;Q|v6/|
capital expenses 资本费用
Quf_'
capital financing 筹集资本;以非经常收入支付非经常开支的结算 )bx_;9Y{
capital flow 资金流量 `"@ X.}\
capital formation 资本形成;集资 m`6Yc:@E
capital formation figure 资本组合数字 W(RF n`g\
capital fund 资本基金 Xtq{%
capital gain 资本增益;资本增值 ?X?&~3iD%
capital gains tax 资本增值税 i
ZL2p>
capital goods 资本财货;资本货物 c"!lwm3b
capital grant 非经常补助金;非经常拨款;建设补助金 09o~9z0
capital grant cycle 建设补助金周期 }IEbyb
capital injection 注入资本;注资 aCV4AyG
capital input 投入资本 zY+Fl~$S
capital intensity 资本密集度 >+5?F*`\D*
capital intensive 资本密集 ;V<iL?
capital investment 资本投资 DP/J(>eG
Capital Investment Fund 资本投资基金
$hxNhI
capital loss 资本损失 >!6i3E^
capital maintenance 资本保值;资本保留 /MQU
>&
capital market 资本市场;资金市场 VDB;%U*D
capital market instrument 资本市场票据 4lKVY<
capital money 资本款项 .lhn;*Yi
capital money subject to a trust 信托财产资本 ^[Cv26
capital movement 资本流动 w<9>Q1(
capital nature 资本性质 5BR5X\f0
capital outlay 资本支出 juBw5U<
capital portion 资本部分 ;d$qc<2uA
capital profit 资本利润 VGL#!4wK
capital project 基本工程项目;非经常开支项目 ~"Gf<3^y+
capital receipt 资本收入 d7Ur$K\=y
capital redemption 资本赎回 1xf=_F0`&
capital redemption business 资本赎回业务 \n0Oez0z!B
capital redemption contract 资本赎回合约 A~nf#(!^]
capital redemption reserve 资本赎回储备 56hA]O29O
capital reduction 资本减缩;减资 NvjJb-u
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] ?t@v&s
股本削减计划〔香港联合交易所有限公司〕 gqib:q;r
capital repayment 偿还资本 W\f9jfD
capital reserve 资本储备;后备资本 avp;*G}
capital revenue 资本收益;非经常收入 dMx4ykrR
capital spending 资本开支;资本支出;非经常开支 4;`Bj:.
capital stock 股本 j\RpO'+}
capital stock subscription 认缴股本;认购股本 M9!AIHq4
capital subsidy 建设津贴;基本建设津贴 a:YI"*S
capital subvention 非经常资助金 !2:3MbtR
capital sum 资本额 iAMtejw
capital tax 资本税 6{d6s#|%
capital transfer tax 资本转移税 U-wLt(Y<
capital turnover 资本周转率 @&1Wyp
capital value 资本价值 9@$,oM=
capital works project 基本工程项目 N^VD=<#T
Capital Works Reserve Fund 基本工程储备基金 /RLq>#:h**
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 `nR %Cav,U
capitalization 资本化;资本总额 t<:D@J]a
capitalization of interest 利息化作本金 #0b&^QL
capitalized interest 化作本金的利息 CGw--`#\
capitalized loan 转作资本的贷款 pO<-.,
capitalized value 资本还原值;资本化价值 6) \dBOz
capitation grant 按人计算的补助金 mxwdugr`
captive insurance business 专属自保保险业务 "HM{b?N
car insurance 汽车保险 OEr:xK2T
Caribbean Development Bank 加勒比开发银行 Q4s&E\}
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] O gmO&cE
意大利嘉利堡银行 8|twV35
cartel 同业联盟;卡特尔 NkxCs
cartelized rates system 联营式利率制度 tNs~M4TVVH
cash 现金;现款 &K^MNd
cash accounting system 现金会计制度 FDFH,J`_
cash acquisition 以现金投资所得的资产 YC_3n5F%
cash allowance 现金津贴 #iSFf
cash assets 现金资产 r^$~>!kZ|
cash at bank 银行现金;银行存款 dEM?~?
cash balance 现金结余 o?Sla_D
cash basis 现金收付制;收付实现制 ;@ WV-bLe
cash basis accounting 现金收付制会计;收付实现制会计 WKA'=,`v
cash bonus 现金红利 D 7shiv|,
cash book 现金出纳帐;现金簿 J3S&3+2G
cash client 现金客户 r0m)j
cash commission rebate 现金回佣 5CJZw3q
cash compensation 现金补偿 p@&R0>6j
cash contribution 现金承担额;现金分担额 BX;5wKfA
cash cost 直接费用;现金成本 2^exL h
cash coupon 现金礼券 MWuXI1
cash credit 现金信贷 Y ?]G}5
cash deficit 现金赤字 F>|9 52
cash deposit and withdrawal 现金收支 {F*N=pSq
cash disbursement journal 现金支出日记簿 ;Hm'6TR!
cash disbursement slip 现金支出传票;现金支出单 rqCa 2
cash flow 现金流量;银根 wCZO9sU:6=
cash flow lending 流动现金放款;无抵押融资 |pZo2F!.
cash flow statement 现金流量表;现金流动表 gvli %9n
cash flow surplus 现金流量盈余 d&:H&o)T!
cash in hand 库存现金;手头现金 >Pe:I
cash in till 备用现金 P#GD?FUc
cash in transit 运送中现金;在运现金 AZFWuPJo
cash input 投入现金 |U[y_Y\a
cash input figure 现金投入数字 #_Ea[q7v
cash limit 现金支出限额;现金限额 ^o<:;{
cash margin 现金保证金 SA6hbcYk
cash market 现货市场;现金交易市场 FyD.>ot7M
cash offer 现金要约;现金补偿额 @%i>XAe#0
cash payment 现金付款;现金支付 &yH#s
8^8
cash position 现金头寸 nR5bs;gk"
cash price 现金价格 ]>:^d%n,}
cash receipts journal 现金收入日记簿 ;np_%?is
cash receiving slip 现金收入传票;现金收入单 i8V0Ty4~N
cash settlement 现金结算 ]S8LY.Az5
cash surplus 现金盈余 n~z\?Y=*
cash with order 订货付现;凭票即付 4 9w=kzo
cashier's order 银行本票 Oo%!>!Lt,
cashier's order outstanding 未承兑的银行本票 3
%(Y$8U
cash-limited subhead 有现金支出限额的分目 EHf)^]Z
cash-sweep 现金彩票活动 sV0Z
casual client “散客”;“散户” l%"`{
CCASS Depository 中央结算系统证券存管处 <4F7@q,V
CCIC Finance Limited 中芝兴业财务有限公司 ;:#U6?=t
cedant 分出者 c]Unbm^w
ceding company 分出公司 O OlTrLL
ceding insurer 分出保险人 +!&$SNLh(
ceiling 上限 :B#EqeI
ceiling price 最高限价 y~#\#w{
central bank 中央银行 ZW ye>]
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 2o{@nN8%
central banking 中央银行业务 %= u/3b:o
central banking function 中央银行职能 $>vy(Y
Central Clearing and Custodian System 中央结算及托管系统 m^$5K's&
Central Clearing and Depository System 中央结算及存管系统 4e%8D`/=M
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 6zYaA
central clearing house 中央结算所 (:?&G9k
"
central clearing system 中央结算制度;集体交收系统 'tWAu I
central custody system 中央托管系统 o<4D=.g7D
central depository 中央存管处 y/4ny,s"
central depository system 中央证券存管制度 WEa>)@
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 (-(*XNC
central rate 中央汇率;中心汇率 H/i<_L P
Central Registration Hong Kong Limited 香港中央证券登记有限公司 <Ry$7t,
Central Tender Board 中央投标委员会 u7k|7e=xk
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 Vq}r_#!Q
centralized budgetary and payments system 集中预算及支付制度 G:+16XCra
centred 12-month moving average 十二个月定位移动平均数 7~.ZE
certificate of approval 批准证明书 {;RF
certificate of beneficial entitlement to property 资产权益证书 ^tE_LL+ji|
certificate of compliance 合格证明书;合约完成证明书 Z H-5Qy_
certificate of deposit [CD] 存款证 *caLN,G
certificate of exemption from estate duty 豁免遗产税证明书 M'u=H
certificate of incorporation 公司注册证书;法团注册证书 ,RK3eQ
certificate of incorporation of registered trustees 注册受托人法团证书 ?vu|o'$T,
certificate of indebtedness [CI] 负债证明书 ZO7bSxAN-
certificate of insurance 保险证书 {'IFWD. 5
certificate of interest 权益证明书;息票 {% F`%_{"
certificate of means 资产证明书 npj/7nZj
certificate of participation 参与证明书 ##~!M(c
certificate of payment of profits tax 缴付利得税证明书 LP>UU ,Z
certificate of preference 特惠税证 EhXiv#CZ
certificate of rateable value 应课差饷租值证明书 e{t=>vry
certificate of registration 登记证书;注册证明书 WFh@%j
certificate of satisfaction 清偿证明书 aF])"9
certificate of transfer 转让证明书 6GOg_P
certificate to bearer 不记名证明书 $r"A@69^RS
certification 核证 ]18Ucf
certification fee 核证费 I q,v
certified cheque 经银行证明可兑现的支票 uYTCd ZQh
certified public accountant [CPA] 执业会计师 ~PYFYjHC
certified statement 经证明的报表 F"BL#g66
cessation of business 停业 :`zV
[A:D
cession 分保 v |ifI
C.F. Finance Company Limited 浙一财务有限公司 IO[^z
v4F
chance 机会;中彩机会 u{+!&
2}k
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 6^ik|k|
change of domicile 迁册 t&f" jPu>
change to estimates 修订预算 6K//1U$
change to the approved estimates of expenditure 核准开支预算的变动 Q [:<S/w
charge 费用;押记;抵押 R9=K(pOT
charge number 税单号码 e`ex]py<C
charge on assets 资产的征税 !w=,p.?V=
charge upon general revenue 从政府一般收入中拨款支付 P!>g7X
chargeable 可予征收;应课税的 3uO8v{`
chargeable agreement for sale 可予征收印花税的买卖协议 [0op)Kn
chargeable income 应课税入息 a 2E t,WA%
chargeable normal trading receipt 应课税的一般营业收入 a>(~ C'(<
chargeable profit 应课税利润 N?^_=KE@
chargeable to tax 应课税 .D3`'K3t{[
charged to... 记入……帐目 ^N{X "
chargee 承押记人 \P@S"QO
charge-holder 受押人 pE(sV{PD
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 lbofF==(
charging order 押记令 z`@z
chargor's right 押记人的权利 !OQuEJR
charitable donation 慈善捐款 EOQaY
charitable trust 慈善信托 w06gY
charity property 慈善财产 #W^_]Q=5R'
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 \d5}5J]a&n
charter 章程;特许权 ~,G]glu8
charter of incorporation 成立章程 ?1$\pq^
chartered accountant 特许会计师 HSql)iT
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 &z QWIv
Chartered Institute of Public Finance and Accountancy [United Kingdom] l]u7.~b
特许公共财政及会计学会〔英国〕 Cn/q=
charterer 承租人 ax]9QrA
Chase Manhattan Asia Limited 美国大通亚洲有限公司 UhBz<>i;!
Chase Manhattan Bank 美国大通银行 6>lW5U^yA\
chattels 实产 d1lH[r!Z
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 6,zDBax
Che Hsing Finance Company Limited 浙兴财务有限公司 X_!$Pk7ma
check-and-balance system 制约平衡制度 _;VYFs
Chekiang First Bank Limited 浙江第一银行 .Map
cheque 支票 K_FBy
Chiao Yue Finance Company Limited 侨裕财务有限公司 a^x
0 l
Chiba Bank, Ltd. 千叶银行 ja:\W\xhJ
Chicago Board of Options Exchange 芝加哥期权交易所 ME,duY/>Q
Chicago Board of Trade 芝加哥交易所 8ur_/h7
Chicago Mercantile Exchange 芝加哥商品交易所 r.Lx%LZ\^
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 3m~U(yho
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 (Y>U6
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 ) _#T c
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 |/t K-c6J
child allowance 子女免税额 JQr36U
China & South Sea Bank Limited 中南银行 ]ci RiMkT(
China Affairs Committee [Hong Kong Futures Exchange Limited] Qv74?B@
中国事务委员会〔香港期货交易所有限公司〕 | 4%v"U
China concept stock 中国概念股 z(r"JNO@
China Construction Bank 中国建设银行 ]svw
CPu C
China Development Division [Stock Exchange of Hong Kong Limited] zM)M_L
中国发展科〔香港联合交易所有限公司〕 I>!|3ElT
China Economic News 《中国经济新闻》 .$OjUlzr-H
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 5 5a@)>h
China State Bank Limited 国华商业银行 +
p'\(Z(
Chinatrust Commercial Bank, Limited 中国信托商业银行 @}Pw0vC
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 i'9eKO
Chinese Bankers Club, Hong Kong 香港银行华员会 7~L|;^(
Chinese Banks' Association 香港华商银行公会 %va[jJ
Chinese Gold and Silver Exchange Society 金银业贸易场 U<|B7t4M
Chinese New Year bonus 年奖;年终花红 "hfw9Qm
chit fund 银会 :
qr}M
Chiyu Banking Corporation Limited 集友银行有限公司 @!Y.935/0
Chiyu Finance Company Limited 集友财务有限公司 sAf9rZt*'
Cho Hung Finance Limited 朝兴金融有限公司 ]KzJ u`O%G
choses in action 无形动产;据法权产 Mru~<:9
chronological book 序时帐簿 EyzY2>"^
Chubu Securities Finance Company 中部证券金融公司 }&=uZ:
Chung Khiaw Bank Limited 崇侨银行 [CsM<:C
Chung Nan Finance Company Limited 中南财务有限公司 5'),)
Chuo Trust & Banking Co., Ltd. 中央信托银行 p+!f(H
Chuo Trust Asia Limited 中央信托亚洲有限公司 ^1()W,B~w
Citibank, N.A. 万国宝通银行 E:%>0FE
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 t<8z08
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 *pY/5? g
Citicorp International Limited 万国宝通国际有限公司 La@\q[U{@
civil debt 民事债项 eO~eu]r
Civil Service Pension Reserve Fund 公务员退休金储备基金 D_zcOq9
claim 申索;索偿;债权 ;Kt'Sit
claim equalization fund 申索平衡基金 Y{`3`Pg&N
claim for refund of property tax 申请发还物业税 qNhH%tYQ
claim of debt 债权申索 m<~>&mWr
claim on bank 对银行的债权 % 1OC#&
claim to dividend 摊还债款申索 pFG]IM7o/u
claimant 申索人;索偿人 1mAUEQ!
claims statistics 申索统计数字 Al)lWD}j2g
class of insurance business 保险业务类别 }7otuO(pRo
class of property 财产类别 se}pdL}
claw-back 递减率 0oXK&Z
clearance cost 清拆成本 Ug%<b
clearing 结算;票据交换;清算 /abmjV0
clearing account 结算帐户 USH@:c#t
clearing and settlement system 结算和交收系统 }3LBbG0Bw
clearing balance 结算差额 +0pgq (
clearing bank 结算银行 8|fLe\"
clearing cheque 交换支票 "K/[[wX\b
clearing house 结算所;票据交换所 "tEj`eR
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 \z&03@Sw
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 J{aQ1)
clearing member 结算会员 tvGg@Xs\
Clearing Members' Fund 结算会员基金 hqdC9?\
clearing participant 结算参与者 `8.1&fBr
clearing rebate 结算费用的回佣 IY-(-
a8
Clearing Rules [SEHK Options Clearing House Limited] XL{{7%j
《结算规则》〔联交所期权结算所有限公司〕 "v*oga%
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 ^U R-#WaQ
Clerk to the Board of Review 税务上诉委员会书记 gNG0k$nP
client 客户;委托人;当事人 vsOdp:Yp9!
client agreement 客户协议 eV@4VxaZ
client confidentiality 客户保密的责任 `M towXj
client money 客户款项 {Q}!NkF1
client statement 客户结单 9[6G8;<D&
clients fund 客户资金 L{4),65
close 结算;收市;收盘 f$~ _FX
close a position 平仓;轧平头寸 {ILp[&sL
close company 股份不公开的公司 \HBVNBY
close higher 收市时价位较高 !3O,DhH>MC
close lower 收市时价位较低 ZJiuj!
close mixed 收市时荣辱互见 ]?v?Qfh2
close of exchange 交易所停市 m9\@kA
close of financial year 财政年度终结 Gsx^j?
close out 平仓 gPF}aaB6
close out a long position 平长仓 Nv}U/$$S
close out a short position 平空仓 )*q7pO\cty
close steady 收市时价格稳定 &<\4q
close the gap 弥补差距 IBn'iE[>
closed position 平仓 TyxU6<>4J4
closed-end investment corporation 股份固定的投资公司 9;;]q?*
close-out price 抛售价格 ,(1vEE[9-
closing account 决算帐户 (,d4"C
closing balance 期终结余;收市结余 @]?? +f}#
closing price 收市价;收盘价 :mCw.Jz<h
closing quotation 收市价;收市行情 LZ=wz.'u
closing rate 收市汇价;收盘汇率 <(u3+`f1s
closing transaction 平仓交易 G_4K+
-K
clothing levy 成衣税 #"3[f@|e
club deposit 零存整付存款 T%;k%
Code of Aid 《资助则例》 ]{q-Y<{"
Code of Banking Practice 《银行营运守则》 Y^*Lh/:h
Code of Best Practice [Stock Exchange of Hong Kong Limited] A &X
《最佳应用守则》〔香港联合交易所有限公司〕 uOivnJ?
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〕 duZ|mT8Q==
Code of Conduct for Persons Registered with the Securities and Futures Commission y\r^\ S9%
《证券及期货事务监察委员会注册人操守准则》 a+4`}:KA#
code of practice 实务守则;经营守则;执业守则 (9WL+S
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 e
_SoM!;
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 "u3fs2
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 WcV\kemf
Code on Pooled Retirement Funds 《集资退休基金守则》 wsdB;
6%$
Code on Share Repurchases [Share Repurchase Code] '7RR2f>V
《公司购回本身股份守则》〔《股份购回守则》〕 -+j9X;h:
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 KNO*)\
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 op.PS{_t
co-debtor 共同债务人 3[00-~&U
co-financing scheme 共同融资计划 MX4 :e>dtd
cognizance 证明令 k'WS"<-
coin 硬币 6Y92&
coin replacement programme 硬币取缔计划 |ec(z
coin set 套装硬币 qY*%p
coinage 硬币 T_5*iwI
Coinage Security Fund 硬币发行基金 ~#IWM+I
cold call 主动与准客户接触 "G i+zkVm
collapse in prices 价格下泻;价格下挫;价格暴跌 YG}p$\R
collateral 抵押品 2yi*eR
collateral bond 担保债券 B J:E,P`_
collateral loan 抵押贷款 dd?x5|/#
collateral security 附属抵押品 ArEH%e
collection 征收;收取 )sY$\^'WY
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 9^b7jw
collection of betting duty 收取博彩税 )n[`Z#
Collection Office [Inland Revenue Department] 收税处〔税务局〕 ;Wfv+]n9
collective consumption 集体消费 l"~h1xk~
Collector 收税主任 vJ# rW8y
Collector of Rates 差饷征收官 5~ *'>y
Collector of Stamp Revenue 印花税署署长 wHo#%Y,Nmi
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 vMW-gk
combined surplus 合并盈余 $h|I7`
combined visible and invisible trade account 有形及无形贸易合并帐目 9:}RlL+cOk
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 F|
,Vw{
commemoration coin 具纪念性的硬币 ;ZE<6;#3IP
commencement of winding-up 清盘开始 ^G7n#
commerce and industry sub-index 工商分类指数 ]`CKQ>
o
commercial activity 商业活动 b6?Xo/lJ.
commercial bank 商业银行 eJVOVPg<,
Commercial Bank Act of Norway 《挪威商业银行法》 Z7KB?1{G
Commercial Banks Law 《商业银行法》 b& _i/n(
commercial borrowing 商业借款 ~PH1|h6
Commercial Code of Japan 《日本商法》 E:dT_x<Y
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 #Kb)>gzT
commercial invoice 商业发票 I2Or&
_
commercial letter of credit 商业信用证 g O\f:Pg
commercial loan 商业贷款;商业放款 qI4R`P"
commercial paper 商业票据 nCSd:1DY
commercial paper market 商业票据市场 D/!eov4"
commercial registry 商业登记处 Js^r]=\F'
commercial return 商业回报 @Z=y'yc'y.
commercial sale 商业销售 -67f33
commercialization 商品化 v0H>iKh7
commercially viable 具商业利益;有利可图 r,Y/4(.c7U
Commerzbank AG 西德商业银行 o<Rxt
*B
commission 佣金;委员会 ,Rr&.
Commission des Operations de Bourse of France 法国证券事务监察委员会 ([4{n
commission house 佣金行;代办行 f Dm}J
commission payable 须付的佣金 u[6`Jr~
commission rebate 佣金回扣 (-G(^Tn
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 j.yr5%
Commissioner of Banking 银行监理专员〔银监专员〕 A]~i uUHm
Commissioner of Estate Duty 遗产税署署长 W&~iO
Commissioner of Inland Revenue 税务局局长 u=ds]XP@
Commissioner of Insurance 保险业监理专员 +~pc%3*
Commissioner of Rating and Valuation 差饷物业估价署署长 !!D:V`F/d
commitment 承担;已承担的开支;承担额;承担项目 ytBxe]
commitment fee 承诺费 yrK--C8
Committee of the Hong Kong Association of Banks 香港银行公会委员会 tKqCy\-q
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 Ig?.*j ]
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 |Z^c#R
Committee on Payment System [Hong Kong Monetary Authority] )lngef
/D_
支付系统委员会〔香港金融管理局〕 WSpg(\Cs
Committee on Unit Trusts [Securities and Futures Commission] (>Q9jNW
单位信托委员会〔证券及期货事务监察委员会〕 6Kv}2M')+
Commodities Dealers' Deposit Fund 商品交易商按金基金 ?`[ uh%
Commodities Trading Commission 商品交易事务监察委员会 "`1of8$X7
commodity 商品 W)Kpnb7
commodity classification 商品分类法 #9W5
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 PUFW^"LV
commodity dealer 商品交易商 .o,51dn+ s
commodity exchange 商品交易所 ekk&TTp#
Commodity Exchange Compensation Fund 商品交易所赔偿基金 MkV*+LXC
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 GWkJ/EX
commodity flow method 商品流动法;商品流通法 (j"~]T!)1
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕
y8(?:#ZC
commodity futures contract 商品期货合约 ,ex(pmZ;
commodity market 商品市场 2zr WR%B
commodity tax 商品税 w\8rh\Mvh
commodity trading adviser 商品交易顾问 Y[8co<p
commodity trading adviser's representative 商品交易顾问代表 Ll E_{||h
commodity trading advisory contract 商品交易顾问合约 5\*wX.wp
commodity warrant 商品期权证 G]3ML)l
commodity-based investment 以商品为基础的投资 K&a]pL6D
common fund 共同基金 {]_{BcK+
common property 分权共有财产 TXvt0&-
common share 普通股 ^>R| R1&
common stock 普通股 Drq{)#7
Commonwealth Bank of Australia 澳洲联邦银行 %RD7=Z-z
Commonwealth Development Corporation 英联邦发展公司 BQfAen]
Commonwealth Finance Ministers Conference 英联邦财长会议 J/&*OC
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 pfn#~gC_=
Commonwealth income tax 英联邦入息税 =x.v*W]F`
Commonwealth Preference 英联邦特惠制 ([XyW{=h!
communal property 公有财产;公有产业 "62Ysapq+
communication expenses 通讯费用 Go+,jT-
Community Preference 欧共体特惠制 $v}8lBCr3
commutation of pension 退休金的折算 I9j+x])
commuted gratuity 折算酬金 *$Wx*Jo
commuted pension gratuity 经折算的退休酬金 Kd[`mkmS
Companies Act [United Kingdom] 《公司法令》〔英国〕 8!fAv$g0
Companies Handbook 《上市公司手册》 hu*>B
companies inspector 公司检查员 %IH|zSr)EM
Companies Liquidation Account 公司清盘帐户 9oau_Q#
Companies Ordinance: Information to be Included in a Rights Issue Prospectus )1yUV*6
《公司条例:供股章程须载有的资料》 ujHzG}2z
Companies Ordinance: Information to be Included in Prospectuses Regarding the Valuation of Land and Buildings 《公司条例:招股章程须载列有关土地或建筑物的评估的资料》 ZtK%b+MBP
Companies Registration Officer 公司注册主任 . eag84_
Companies Registry 公司注册处 eRqexqO!
Companies Registry Trading Fund 公司注册处营运基金 ,["|wqM
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 d~1"{WPSn
Company Formation and Enforcement Division [Companies Registry] 'N,NG$G2
公司成立及条例执行部〔公司注册处〕 6Oqnb+
company in which the public are substantially interested 由公众拥有相当权益的公司 D30Z9_^%:
company limited by guarantee 担保有限公司 k-PRV8WO
company limited by shares 股份有限公司 PNxO\Rc
company register 公司登记册 %<*pM@
company registration fee 公司注册费 E$yf2Q~k
company with limited liability 有限法律责任的公司 VS@W.0/
company's memorandum 公司组织章程 c68$pgG
company's reserve 公司储备 RknSWuFKt
comparative advantage 比较优势;比较利益 Gqz)='
compensation 补偿金;赔偿 J<:D~@qq
Compensation Committee [Stock Exchange of Hong Kong Limited] :bF2b..XOu
赔偿委员会〔香港联合交易所有限公司〕 %|6Q7'@p
compensation from insurance 保险赔偿 7z0uj
compensation fund 赔偿基金 X1PlW8pd
compensation fund levy 赔偿基金征费 p){RSq
compensation rate 补偿率 K.L+;
nQ
Compensation Review Committee 赔偿检讨委员会 f%%En5e+
compensation scheme 赔偿计划 ?;7>`F6ld
compensation trade 补偿贸易 cw-JGqLx
compensation value 补偿值 `0vy+T5
compensatory payment 补偿付款 KdQ|$t
competition and pricing strategy 竞争与定价策略 FbNQ
competitive edge 竞争优势 ^WYG?/{4
competitive price 具竞争力的价格 EjCzou
competitive tender 竞争性投标 -+2xdLa63
Compliance Committee [Stock Exchange of Hong Kong Limited] d1_*!LW$
监察委员会〔香港联合交易所有限公司〕 JRs[%w`kD
component of expenditure 开支组成部分 uC ;PP=z
Composite Consumer Price Index 综合消费物价指数 q@yabuN@,j
composite index 综合指数 _I"<?sh3
composite rating 综合评级 <y/AEY1
composite return form 综合报税表 T1W9@9,s
Composite Securities and Futures Bill 《证券及期货综合条例草案》 I8wVvs;k
composite tax return 综合报税表 E6\~/=X=%
composition 组合成分;债务重整协议 [?o vJ
composition of earnings 收益组合成分 {'bkU9+
compound increase 复合增加率;复合增长率 TZ_'nB~
compound interest 复利 *1]k&#s
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 _[Wrd?Z
comprador note 买办票据 6D]G*gwk[
comprador order 买办付款令票 /faP]J)
comprehensive income tax 综合所得税 :v ~q
comptroller 审计主任 "JGig!9
compulsory liquidation 强制清盘 B9Tztg
compulsory winding-up 强制清盘 ^7<m lr
computation 计算;计算表 &y wY?ox
computational procedure 计算方法 e~[z]GLO%
computer audit programme 电脑审计程序;电脑核数程序 d33Nx)No
concentrated position 集中持仓量 7027@M?A?
concentration risk 资金集中风险;集中融资风险 `5jB|r/
concept stock 概念股 ~g|0uO}.
concession 特许权;宽减措施;优惠 B{7/A[$%C
concession contract 特许经营权合约 5Jd {Ev
concessionary rate 优惠率 hf5SpwxLiH
concordat 协定;契约;国际监管条约 }n8;A;axi
condition 条件 4gt "dfy+
conditional endorsement 附有条件的背书 ON!G{=7
conditional offer 有条件要约 l'8wPmy%N
conditional sale agreement 有条件售卖协议 i_^NbC
conditions of tender 投标章程 I`>%2mP[C
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》 JJ06f~Iw[
conduct of business standard 业务操守准则 A{"t0Ai='0
Confidentiality Understandings 保密谅解文件 9 9BK/>R
confirmation letter 确认书 @a3v[}c*
confirmation of mail transfer 信汇证明书 SytDo (_=W
Confirmation of Payment 已缴税证明书 &Y2P! \\2
confirmed letter of credit 保兑信用证 ,B>b9,~3a
confirming bank 保兑银行 f=Y9a$.:M
confiscation order 没收令 N2Hb19/k
connected transaction 关连交易 \`# 0,pLr
consensus capitalism 共识资本主义 HBGA
lZ
conservative investor 保守投资者 dR{
V,H7N
consideration 代价;对价;约因 6MQ:C'8T&=
consideration issue [listing method] 代价发行〔上市方式〕 QP0X8%+p
consideration other than cash 现金以外的代价 HaUo+,=
consignee 收货人;代售人 mQuaO#
I,
consignment 托运;寄售 Qn&^.e9I
consignor 付货人;托运人;寄售人 z3LPR:&Z
consolidated account 综合帐目 C^O^Jj5X%
consolidated account expenditure 综合帐目开支 K<(sqH
consolidated balance sheet 综合资产负债表 1<e%)? G
consolidated cash deficit 综合现金赤字 >7Q7H#~w
consolidated cash surplus 综合现金盈余 o:*iT=l
consolidated enterprises sectorial index 综合企业分类指数 ixpG[8s
consolidated net earnings 综合净收益;综合净盈利 mSeNM
consolidated net profit 综合净利润;综合纯利 '~a$f;: Dv
consolidated policy 综合保单 2 ZXF_ o
consolidated price 综合价格 h%e!f#
consolidated profit and loss account 综合损益帐;综合损益表 BBj"}~da
consolidated public sector expenditure 公营部门综合开支 ogbdt1
consolidated revenue account 综合收入帐 be@uHikp;v
consolidated shareholders' fund 综合股东资金 3o^M%
consolidation of shares 股份合并 <-aI%'?*
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 TnAX;+u
consortium company 财团公司 _@76eZd
consortium loan 银团贷款 j)*nE./3
constant dollar figure 固定币值 5nb6k,+E
constant market price 固定市价 6[7k}9`alz
constant price 固定价格 IQv>{h}
constant price series 固定物价计算数列 F'*4:WD7
constant rate 固定比率 - mXr6R?
constituent stock 成分股 {mGWMv
constitution 章程;组织章程 n/D]r
construction output 建造产出量 4tTJE<y
constructive trust 法律构定信托 I%xJ)fIK
consultant accountant 顾问会计师 NWj@iyi<
consultant's fee 顾问费 C
=U4|h ~W
Consultation Paper on Proposed Regulation on Share Margin Financing KHiJOeLc
《监管股票按贷财务的建议谘询文件》 OO>2oH
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability P://Zi6>
《有关联交所检讨董事资格的程序的谘询文件》 S45_-aE
consumer behaviour 消费者行为 ,BAF?}04=
Consumer Council 消费者委员会 Z8UM0B=i
consumer credit financing operation 消费者信贷业务 -C<aB750O)
consumer demand 消费者需求 Wno5B/V
consumer durables 耐用消费品 \ }f*
consumer expenditure 消费开支 xc?<:h"
consumer goods 消费品 gvYs<,:
consumer market 消费市场 B[50{;X
consumer price 消费物价 uD3_'a
Consumer Price Index [CPI] 消费物价指数 e vuP4-[y
Consumer Price Index (A) 甲类消费物价指数 =<xbE;,0
Consumer Price Index (B) 乙类消费物价指数 k=_@1b-
Consumer Price Index Classification System 消费物价指数分类法 4y.[tk5
Consumer Price Index Report 《消费物价指数月报》 "<#:\6aym
Consumer Price Index series 消费物价指数系列 Df^S77&c!
consumer price inflation 消费物价上涨 P#PQ4uK \
Consumer Representative Action Fund 消费者集体诉讼基金 ?Pc3*.
consumer sentiment 消费意欲 p7er04/}\
consumer spending 消费开支;消费支出 BZ9iy~
consumption expenditure 消费开支 Fwqf4&/
consumption pattern 消费模式 9f`Pi:*+/
consumption product 消费产品 q#Vf2U55m
consumption tax 消费税 O!tD1^O!1}
contango 交易延期费;延期交割费;期货溢价 :_ox8xS4
contingencies warrant 紧急拨款令;应急支款授权书 lsCh K
contingency 应急费用;意外开支准备金 gZv<_0N
contingency allowance 应急准备金 Hc9pWr"N
contingency sum 应急费用;意外开支准备金 EVsZ:Ra^k
contingent assets 或有资产 t;3.;
contingent debt 或有债权;待确定债务 Y[4B{
contingent interest 待确定的权益 ow"Xv
contingent liabilities 或有负债 ;0'v`ob'.?
contingent profit 或有利润 Y2EN!{YU
contingent right 或有的权利 !)34tu2
continue to hold a deposit 继续持有存款 ZbUf|#GTB
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 p6'8l~W+
continuing rent 连续租金 v'tk:Hm1
continuing trustee 留任受托人 *2F}e4v
continuous licensing system 长期持牌制度 zdE^v{}|
Continuous Net Settlement System [CNS System] 持续净额交收系统 =d}3>YHS
contra account 对销帐户 v!Z 9T
contra flow 资金回流 CgC wM=!r
contra item 对销项目 4aC#Cv:0
contra transfer 对销转拨 ZD(gYNi
contract 合约
U,BBC
contract for difference 差价合约 `>Cx!sYhV
contract for service 服务合约 >^&+,*tsS4
contract for settlement 平仓合约 @AOiZOH
contract note 成交单据 QL#y)G53Q
contract of copartnery 合伙合约 cx}-tj"m-
contract of indemnity 弥偿合约 \ 714 Pyy
contract of insurance 保险合约 *bEsWeP
contract of reinsurance 再保险合约 pyKag;ZtP
contract price 合约价格 ,e2va7}3
contracting party 订约人;立约人;缔约国 ,H*3_c&Q
contractual agreement 合约协议 hr5)$qZW
contractual commitment 合约承担 43XuQg4
contractual joint venture 合约式联营企业 wG
O)!u 4
contractual mutual fund 合约互惠基金 c3##:"wr
contractual right 合约权利 S J5kA`
contractual savings fund 合约储蓄基金
s25012
contributed surplus 实缴资本盈余 SCij5il%
contribution 出资;供款;捐款;分担款项 VzesqVx
contribution account 供款帐户 5oS\uX|
contribution to gross domestic product 在本地生产总值中所占比率 'Nh^SbD+_|
contribution to investment 出资额 @d\F; o<
contribution to pension fund 退休金供款 pC6_
jIZ
contributor 供款人;出资人;捐助人 DZue.or
contributory 分担人 GSp1,E2J
contributory scheme 供款计划 e 3K
contrived cessation of business 有预谋的停业 8T4J^6
control 控制权;控制;管制 PJ{.jWwD
control of a company 公司的控制权;公司控股权 _Gu ;U@
control of business 业务的控制权 &,zeBFmc
controlled company 受控制公司 q<VhP2R
controller 控制人;控权人;会计长 (P ?9Jct
controller of an authorized institution 认可机构控权人 T (qu~}
controlling company 控股公司
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controlling interest 控制权益;控股权益 {\B!Rjt[T
controlling officer 管制人员 %[J( ,rm
controlling officer's report 管制人员报告 |{
kB`
controlling shareholder 控股股东;持有控股权的股东 V~;YV]1Y
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》 cF6|IlhO
conventional lending 传统放款;常规放款 duI8^&|
conversion 兑换;换算;转换〔证券〕 \cG'3\GI
conversion factor 换算因数 \1ZfSc
conversion of stock 公债的转换 qb Q> z+c
conversion rate 兑换率;换算率;转换价格〔证券〕 )n.peZ
convertibility 可兑性;兑换性;自由兑换 {%
P;O ?
convertibility undertaking 兑换保证 YdFC YSiS
convertible 可兑换;可换股 z2V!u\It
convertible currency 可兑换货币 D)5wGp
convertible debenture 可转换债权证 VI?[8@*Z
convertible loan stock 可转换股的债权股额 p.G7Cs
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 x?3p3[y
conveyance 转易;转易契;财产转让证书 Z(L>~+%
conveyance of property 财产转让 t.cplJF&Ue
conveyance on sale 售卖转易契 [#:k3aFz
conveyancing fee 业权转易费 Ev%\YI!MaY
conveyancing scale charges 物业转易收费标准 <