C: V $'~2v{_
s.VtmAH
calendar year figure 历年数字 0^?:Zds
call 催缴通知;认购期权 U7GgGMw
call deposit 通知存款;活期存款 L-J 7z+{
call loan 短期同业拆借;通知贷款 `cu W^/c
call margin 补仓;追加保证金 %9
kOl
call market 短期同业拆放市场 t}$WP&XRG<
call money 短期同业拆借;活期贷款 ollJ#i9
call option 认购期权;看涨期权 O{YT6&.S0
call price 赎回价格;提前赎回价 -|Z[GN:
call warrant 认购认股权证;回购认股权证 O}$@|w(8;
callable share 可收回股份;可兑付股份 6}b1*xQ
called up share capital 已催缴股本 b@6hGiqx
Canadian Dollar [CAD] 加拿大元 T'W)RYnwl
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 j6Msbq[
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 ^r4@C2#vzJ
cancellation price 取消费 H]i.\2z
cap 上限 OAlV7cfD
capital 资本;资金 #Tm^$\*h\]
Capital Accord 《资本协定》 }q8|t3
capital account 资本帐;非经常帐 "$@>n(w
capital account commitment balance 资本帐承担额结余 Q&Q$;s3|Y
Capital Adequacy Directive [CAD] 《资本充足指引》 {Y0Uln5u
capital adequacy ratio [CAR] 资本充足比率 1#]0\Y(
capital allowance 资本免税额 :.2Tcq
capital alteration 资本变更 F ?APDGAN
capital and liabilities ratio 资本负债比率 ..Q$q2.
capital and liquidity requirement 资本与流动资金的规定 0#$<2
capital appreciation 资本增值 'aj97b;lpG
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〕 pK_n}QW
capital assets 资本资产 Q:nBx[%
capital at risk 风险资本 #RfNk;kaA
capital base 资本基础;资金基础 cJp:0'd
capital charges 资本支出;资本费用 2kG(\+\
capital commitment 资本承担 '+%<\.$
capital contribution certificate 出资证明书 nYA@t=t0
capital convergence 划一资本充足比率 vIMLUL0
capital cost 资本成本;建设成本;建设费用 |->P|1
P
capital cover 资本保证 `Mg&s*
capital deficit 资本亏绌;资本赤字 {DP%=4
capital divided into shares 资本分成股份 c;RL<83:
capital element 资本因素;资本部分 YTb/ LeuT
capital equipment 资本设备 S5%I+G3
capital expenditure 资本开支;非经常开支 3c%dErch
capital expenses 资本费用 `lI(SS]w
capital financing 筹集资本;以非经常收入支付非经常开支的结算 1]DPy+
capital flow 资金流量 Oq[2<ept
capital formation 资本形成;集资 A(j9T,!
capital formation figure 资本组合数字 -}_X'h&"
capital fund 资本基金 Y! 8 I
capital gain 资本增益;资本增值 3izGMH_`
capital gains tax 资本增值税 sN"JVJXi
capital goods 资本财货;资本货物 Ah_,5Z@&R
capital grant 非经常补助金;非经常拨款;建设补助金 seNJ6p=`
capital grant cycle 建设补助金周期 +1uAzm4SL
capital injection 注入资本;注资 \E}YtN#
capital input 投入资本 }3%L3v&
capital intensity 资本密集度 ^0x0 rY
capital intensive 资本密集 f*(W%#*|
capital investment 资本投资 6}q8%[l|
Capital Investment Fund 资本投资基金 6ct'O**k*&
capital loss 资本损失 'MWu2L!F
capital maintenance 资本保值;资本保留 XWuHH;~*L
capital market 资本市场;资金市场 f!H~BMA+a
capital market instrument 资本市场票据 w!GPPW(
capital money 资本款项 )qbjX{GZ7
capital money subject to a trust 信托财产资本 zw2qv'
capital movement 资本流动 L
lNd97Z
capital nature 资本性质 Tgf\f%,h
capital outlay 资本支出 `l%)0)T
capital portion 资本部分 F"G]afI9+
capital profit 资本利润 fV>12ici
capital project 基本工程项目;非经常开支项目 Z?@oe-mz
capital receipt 资本收入 :gwM$2vv
capital redemption 资本赎回 zyHHz\{
capital redemption business 资本赎回业务 fN|'aq*Pd
capital redemption contract 资本赎回合约 F4b$
capital redemption reserve 资本赎回储备 9/yE\p.
capital reduction 资本减缩;减资 KscugX*x
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] PfrzrRahb
股本削减计划〔香港联合交易所有限公司〕 T09'qB
capital repayment 偿还资本 "t
^yM`$5[
capital reserve 资本储备;后备资本 {S$]I)tV
capital revenue 资本收益;非经常收入 mdNIC
capital spending 资本开支;资本支出;非经常开支 sMZ90Q$
capital stock 股本 +N3f{-{"Yo
capital stock subscription 认缴股本;认购股本 X~o6Xkg
capital subsidy 建设津贴;基本建设津贴 Rr% CP[bH
capital subvention 非经常资助金 >QA;02
capital sum 资本额 ^!FLi7X
capital tax 资本税 .XZq6iF9
capital transfer tax 资本转移税 l`mNOQ@}'
capital turnover 资本周转率 5`3Wua
capital value 资本价值 >508-)'
capital works project 基本工程项目 SJ%h.u@&@F
Capital Works Reserve Fund 基本工程储备基金 Y!1x,"O'H
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 =Z(_lLNmh
capitalization 资本化;资本总额 H1fKe=$1
capitalization of interest 利息化作本金 cYeC7l"
capitalized interest 化作本金的利息 i(9 5=t(
capitalized loan 转作资本的贷款 n2p(@
capitalized value 资本还原值;资本化价值 I@M3u/7
capitation grant 按人计算的补助金 ;WP%)Z
captive insurance business 专属自保保险业务 V Kw33
car insurance 汽车保险 57S!X|CE
Caribbean Development Bank 加勒比开发银行 >Ohh)$
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.]
810pJ
意大利嘉利堡银行 -^f>=xa4J
cartel 同业联盟;卡特尔 `B%IHr
cartelized rates system 联营式利率制度 a3wk#mH
cash 现金;现款 K|ZB!oq
cash accounting system 现金会计制度 #Rj&PzBe
cash acquisition 以现金投资所得的资产 ->u}b?aF
cash allowance 现金津贴 c H7Gb|,M
cash assets 现金资产 yh'uH
cash at bank 银行现金;银行存款 {gkY:$xnrG
cash balance 现金结余 9sId2py]W
cash basis 现金收付制;收付实现制 Z`jSpgWR
cash basis accounting 现金收付制会计;收付实现制会计 r9vO(m~
cash bonus 现金红利 rGt/ /6
cash book 现金出纳帐;现金簿 6!|/(~
cash client 现金客户 4~DW7(
cash commission rebate 现金回佣 ;
`Vbl_"L
cash compensation 现金补偿 4UISuYg'
cash contribution 现金承担额;现金分担额 d95 $w8>
cash cost 直接费用;现金成本 NGs@z^&V
cash coupon 现金礼券 u]$e@Vw.
cash credit 现金信贷 u|Tg*B
cash deficit 现金赤字 ZR*Dl.GWY
cash deposit and withdrawal 现金收支 g~v>{F+u
cash disbursement journal 现金支出日记簿 U(~d^9/#
cash disbursement slip 现金支出传票;现金支出单 nvOJY6)$V
cash flow 现金流量;银根 sVNM#,
cash flow lending 流动现金放款;无抵押融资 I$Ra*r
cash flow statement 现金流量表;现金流动表 SKdh!*G
cash flow surplus 现金流量盈余 c*N>7IF,
cash in hand 库存现金;手头现金 XPfheV G
cash in till 备用现金 ')82a49eA
cash in transit 运送中现金;在运现金 IPa)+ ZQ
cash input 投入现金 y7@q]~%
cash input figure 现金投入数字 of<(4<T
cash limit 现金支出限额;现金限额 %-Oo92tP
cash margin 现金保证金 p
O O4fc
cash market 现货市场;现金交易市场 3o.9}`/
cash offer 现金要约;现金补偿额 i[N=.
cash payment 现金付款;现金支付 0<$t9:dq
cash position 现金头寸 nf,u'}psdJ
cash price 现金价格 _!:*&{
cash receipts journal 现金收入日记簿 S uo
cash receiving slip 现金收入传票;现金收入单 tvEf-z
cash settlement 现金结算 bL9XQ:$C
cash surplus 现金盈余 4RDdfY\%u
cash with order 订货付现;凭票即付 U:+wt}-T"
cashier's order 银行本票 EL gq#z
cashier's order outstanding 未承兑的银行本票 ~^ ^|]s3
cash-limited subhead 有现金支出限额的分目 Pu `;B
cash-sweep 现金彩票活动 3j}@}2D
casual client “散客”;“散户” '(-SuaH49
CCASS Depository 中央结算系统证券存管处 )W0z
CCIC Finance Limited 中芝兴业财务有限公司 w\{oOlE
cedant 分出者 56l1&hp8In
ceding company 分出公司 haoQr)S
ceding insurer 分出保险人 [[A}MF*@
ceiling 上限 0~GtK8^B
ceiling price 最高限价 Sft+Gb6
central bank 中央银行 +/|t8z FWs
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 Bf+7;4-
central banking 中央银行业务 svj0;x5
central banking function 中央银行职能 UWIw/(Mv/]
Central Clearing and Custodian System 中央结算及托管系统 s F!nSr
Central Clearing and Depository System 中央结算及存管系统 7]pi .1i
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 mWiX@#,
central clearing house 中央结算所 cms9]
central clearing system 中央结算制度;集体交收系统 ] IeyJ
central custody system 中央托管系统 VqBb=1r%o7
central depository 中央存管处 @@~Ql
central depository system 中央证券存管制度 L>>Cx`ASi
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 kW.it5Z#
central rate 中央汇率;中心汇率 i&',g
Central Registration Hong Kong Limited 香港中央证券登记有限公司 `44 }kkBT
Central Tender Board 中央投标委员会 -j"]1JLQ
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 r{
}&* Y
centralized budgetary and payments system 集中预算及支付制度 %DIZgPd\
centred 12-month moving average 十二个月定位移动平均数 jFPD SR5
certificate of approval 批准证明书 Qk#`e
certificate of beneficial entitlement to property 资产权益证书 Y!*F-v@
certificate of compliance 合格证明书;合约完成证明书 Fo$'*(i
certificate of deposit [CD] 存款证 d"~-D;
certificate of exemption from estate duty 豁免遗产税证明书 {~a+dEz
certificate of incorporation 公司注册证书;法团注册证书 4O1[D?)`x
certificate of incorporation of registered trustees 注册受托人法团证书 E(/M?>t-
certificate of indebtedness [CI] 负债证明书 xp;CYr"1}
certificate of insurance 保险证书 uYy&<_r
certificate of interest 权益证明书;息票 n04lTME
certificate of means 资产证明书 s:f%=4-7
certificate of participation 参与证明书 P(Wr[lH\y
certificate of payment of profits tax 缴付利得税证明书 I]vCra
certificate of preference 特惠税证 hY[Vs5v
certificate of rateable value 应课差饷租值证明书 kHx6]<
certificate of registration 登记证书;注册证明书 ZT1IN6;8W
certificate of satisfaction 清偿证明书 ,I^:xw_
certificate of transfer 转让证明书 #a|.cm>6
certificate to bearer 不记名证明书 '~;vp
certification 核证 S :%SarhBD
certification fee 核证费 *fg|HH+i
certified cheque 经银行证明可兑现的支票 BELxaV,
certified public accountant [CPA] 执业会计师 SM1[)jZ-
certified statement 经证明的报表
r]lPXj(`
cessation of business 停业 4!)=!sL;
cession 分保 \$[;
d:9j
C.F. Finance Company Limited 浙一财务有限公司 o5`LLVif5y
chance 机会;中彩机会 pj/w9j G6
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 ML-?#jNa<
change of domicile 迁册 SU80i`
change to estimates 修订预算 dWDM{t\}\
change to the approved estimates of expenditure 核准开支预算的变动 +u|p<z
charge 费用;押记;抵押 D
N#OLk
charge number 税单号码 rQM$lJ[x
charge on assets 资产的征税 o{I]c#W
charge upon general revenue 从政府一般收入中拨款支付 HI%#S&d
chargeable 可予征收;应课税的 ^Z`?mNq9
chargeable agreement for sale 可予征收印花税的买卖协议 .Mz'h9@
chargeable income 应课税入息 X|wg7>kh*`
chargeable normal trading receipt 应课税的一般营业收入 JVawWw0q
chargeable profit 应课税利润 :0'2m@x~
chargeable to tax 应课税 )"4v0dv
charged to... 记入……帐目 *p=a-s5-
chargee 承押记人 2Pz)vnV"
charge-holder 受押人 NU{`eM
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 N "Mw1R4
charging order 押记令 T]0H&Oov
chargor's right 押记人的权利 qG?svt
charitable donation 慈善捐款 W1;u%>Uh
charitable trust 慈善信托 c
D0-g=&
charity property 慈善财产 ne-;gTP;
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 8 bpYop7
L
charter 章程;特许权 A[6D40o
charter of incorporation 成立章程 :$5$H
chartered accountant 特许会计师 1$1[6
\3v
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 22_%u=p-|
Chartered Institute of Public Finance and Accountancy [United Kingdom] hUO&rov3@
特许公共财政及会计学会〔英国〕 +:jx{*}jo
charterer 承租人 3Lw&HtH
Chase Manhattan Asia Limited 美国大通亚洲有限公司 GT3?)g{Z
Chase Manhattan Bank 美国大通银行 P{ HYZg
chattels 实产 [zMnlO
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 1SO!a R#g
Che Hsing Finance Company Limited 浙兴财务有限公司 <-rw>,
check-and-balance system 制约平衡制度 #yi&-9B
Chekiang First Bank Limited 浙江第一银行 GRq0nhJ
cheque 支票 O[RivHCY
Chiao Yue Finance Company Limited 侨裕财务有限公司 yK"T5^o
Chiba Bank, Ltd. 千叶银行 M#a1ev
Chicago Board of Options Exchange 芝加哥期权交易所 1xsIM'&
Chicago Board of Trade 芝加哥交易所 s%xhT
Chicago Mercantile Exchange 芝加哥商品交易所 e_Un:r@)
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 @?E|]H!S]
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 N`1W"Rx!
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 yhzZ[vw7k
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 ey ; 94n:<
child allowance 子女免税额 {Xw6p
China & South Sea Bank Limited 中南银行 f tE2@}
China Affairs Committee [Hong Kong Futures Exchange Limited] w0(1o_F7.
中国事务委员会〔香港期货交易所有限公司〕 ;eQOBGX9
China concept stock 中国概念股 (m%A>e
B
China Construction Bank 中国建设银行 k 3S
China Development Division [Stock Exchange of Hong Kong Limited] DJ.n8hne
中国发展科〔香港联合交易所有限公司〕 M>LgEc-v67
China Economic News 《中国经济新闻》
Vq>$ZlvS
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 4k4 d%
China State Bank Limited 国华商业银行 v"3($?au0
Chinatrust Commercial Bank, Limited 中国信托商业银行 "s3eO
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 3d81]!n
Chinese Bankers Club, Hong Kong 香港银行华员会 4/:}K>S_
Chinese Banks' Association 香港华商银行公会 waRK$/b
(
Chinese Gold and Silver Exchange Society 金银业贸易场 S%{^@L+V
Chinese New Year bonus 年奖;年终花红 |b^+=
"
chit fund 银会 7ea<2va,
Chiyu Banking Corporation Limited 集友银行有限公司 SNl% ?j|
f
Chiyu Finance Company Limited 集友财务有限公司 Oll,;{<O
Cho Hung Finance Limited 朝兴金融有限公司 |18h
p
choses in action 无形动产;据法权产 Al-;-t#Dc
chronological book 序时帐簿 mA2L~=v#
Chubu Securities Finance Company 中部证券金融公司 yMVlTO
Chung Khiaw Bank Limited 崇侨银行 Ae[Na:G+
Chung Nan Finance Company Limited 中南财务有限公司 vA"MTncv
Chuo Trust & Banking Co., Ltd. 中央信托银行 Nt'6Y;m!
Chuo Trust Asia Limited 中央信托亚洲有限公司 H.=S08c3kA
Citibank, N.A. 万国宝通银行 vj,OX~|
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 QMAineO
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 ]q pLaBD
Citicorp International Limited 万国宝通国际有限公司 /;{E}`
civil debt 民事债项 6>=yX6U1q^
Civil Service Pension Reserve Fund 公务员退休金储备基金 g:rjt1w`D
claim 申索;索偿;债权 p()#+Xy
claim equalization fund 申索平衡基金 |^k&6QO5
claim for refund of property tax 申请发还物业税 b<bj5m4fz>
claim of debt 债权申索 8gn12._x
claim on bank 对银行的债权 1O,:fTG<
claim to dividend 摊还债款申索 #Ex NiFZ
claimant 申索人;索偿人 tPqWe2
claims statistics 申索统计数字 rZ#ZY
class of insurance business 保险业务类别 xm$-:N0q
class of property 财产类别 :}*
claw-back 递减率 K{EDmC
clearance cost 清拆成本
Swr
8
clearing 结算;票据交换;清算 *'to#_n&W
clearing account 结算帐户 D`NPU
clearing and settlement system 结算和交收系统 A29R5
clearing balance 结算差额 dtx3;d<NsJ
clearing bank 结算银行 X%rsa7H3J
clearing cheque 交换支票 euiP<[|h=
clearing house 结算所;票据交换所 !fmbm4!a
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 j/p1/sJ[y
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 PX/7 :D?
clearing member 结算会员 %iR"eEE
Clearing Members' Fund 结算会员基金 +oev NM
clearing participant 结算参与者 H5!e/4iz
clearing rebate 结算费用的回佣 e%_J
O7
Clearing Rules [SEHK Options Clearing House Limited] OaeX:r+&Q
《结算规则》〔联交所期权结算所有限公司〕 AEd]nVV Q
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 PrqyJ
Clerk to the Board of Review 税务上诉委员会书记 z; Jz^m-
client 客户;委托人;当事人 9y+0Zj+.
client agreement 客户协议 /P%OXn$i/
client confidentiality 客户保密的责任 5_7y 1
client money 客户款项 Aw$+Ew[8 2
client statement 客户结单 ~J:]cy)Q
clients fund 客户资金 xQ,My
close 结算;收市;收盘 5RsO^2V:
close a position 平仓;轧平头寸 N@#,Y nPI
close company 股份不公开的公司 Lm3~< vP1e
close higher 收市时价位较高 4&kC8
[ r
close lower 收市时价位较低 Bw/8-:eb
close mixed 收市时荣辱互见 %urd;h D
close of exchange 交易所停市 x:$ xtu
close of financial year 财政年度终结 |R&cQKaQ`
close out 平仓 !rsGCw!Pg
close out a long position 平长仓 \k
6'[ln
close out a short position 平空仓 H):(8/>(
close steady 收市时价格稳定 %WF]mF T_
close the gap 弥补差距 z5p5=KOb
closed position 平仓 x/dyb.
closed-end investment corporation 股份固定的投资公司 IqAML|C
close-out price 抛售价格 [9^lAhX
closing account 决算帐户 ("KtJ
closing balance 期终结余;收市结余 Bwl@Muw
closing price 收市价;收盘价 6UKZ0~R
closing quotation 收市价;收市行情 Jo''yrJpB
closing rate 收市汇价;收盘汇率 Ji4JP0
closing transaction 平仓交易 8I[=iU7]l
clothing levy 成衣税 Ef$a&*)PH
club deposit 零存整付存款 FDal;T
Code of Aid 《资助则例》 Ggk#>O G
Code of Banking Practice 《银行营运守则》 ;-AC}jG
Code of Best Practice [Stock Exchange of Hong Kong Limited] XR_Gsb%l
《最佳应用守则》〔香港联合交易所有限公司〕 74r$)\q
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〕 FrC)2wX
Code of Conduct for Persons Registered with the Securities and Futures Commission P W_"JZ
《证券及期货事务监察委员会注册人操守准则》 `gAW5 i-z5
code of practice 实务守则;经营守则;执业守则 q ;"/i*+3
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 X;]Ijha<*
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 \q@Co42n\
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 gA}?X
Code on Pooled Retirement Funds 《集资退休基金守则》 zfw=U
\
Code on Share Repurchases [Share Repurchase Code] }jg1..)"<
《公司购回本身股份守则》〔《股份购回守则》〕 G=/^]E
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 Rt>mAU$}
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 Lpohc4d[V
co-debtor 共同债务人 #>M^BOR8
co-financing scheme 共同融资计划 I0*N
"07n
cognizance 证明令 ,N1pw w?
coin 硬币 A0,h7<i
coin replacement programme 硬币取缔计划 U@9v(TfV
coin set 套装硬币 \%&):OD1
coinage 硬币 I?RUVs
Coinage Security Fund 硬币发行基金 {53|X=D64
cold call 主动与准客户接触 vnWt8?)]^
collapse in prices 价格下泻;价格下挫;价格暴跌 =QK ucLo
collateral 抵押品 EW`3$J;
collateral bond 担保债券 /dO*t4$ @?
collateral loan 抵押贷款 g:Q:cSg<
collateral security 附属抵押品 B@v
(ZY
collection 征收;收取 ^WF_IH&
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 *cZ7?
collection of betting duty 收取博彩税 $_3)m
Collection Office [Inland Revenue Department] 收税处〔税务局〕 zm8k,e +5-
collective consumption 集体消费 {#~A `crO
Collector 收税主任 V qcw2
Collector of Rates 差饷征收官 ,Wtgj=1!.
Collector of Stamp Revenue 印花税署署长 hBaF^AWW
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 >;l rH&
combined surplus 合并盈余 k!bG![Ie|
combined visible and invisible trade account 有形及无形贸易合并帐目 3?D{iMRM
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 ?D|kCw69SE
commemoration coin 具纪念性的硬币 qHgzgS7a
commencement of winding-up 清盘开始 Xvk+1:D
commerce and industry sub-index 工商分类指数 V>`9ey!U
commercial activity 商业活动 Qsw.429t
commercial bank 商业银行 Vw3=jIQN:!
Commercial Bank Act of Norway 《挪威商业银行法》 _DAqL@5n
Commercial Banks Law 《商业银行法》 /E3~z0
commercial borrowing 商业借款 g6+5uvpd
Commercial Code of Japan 《日本商法》 }u8g7Nj
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 zK I1
commercial invoice 商业发票 d,o*{sM5d
commercial letter of credit 商业信用证 p"7[heExw
commercial loan 商业贷款;商业放款 r&ys?@+G
commercial paper 商业票据 nN^lY=3
commercial paper market 商业票据市场 Q+/P>5O/
commercial registry 商业登记处 OO'zIC<z
commercial return 商业回报 w+Gav4
commercial sale 商业销售 |Qb@.
commercialization 商品化 =Ot_P7'5gv
commercially viable 具商业利益;有利可图 GHo
mk##0E
Commerzbank AG 西德商业银行 OG_v[ C5
commission 佣金;委员会 z_=V6MDM
Commission des Operations de Bourse of France 法国证券事务监察委员会 Sn^M[}we
commission house 佣金行;代办行 ;JMmr-@
commission payable 须付的佣金 7G7"Zule*j
commission rebate 佣金回扣 2 <@g *
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 m>3\1`ZF~<
Commissioner of Banking 银行监理专员〔银监专员〕 F\v~2/J5v
Commissioner of Estate Duty 遗产税署署长 u#`51Hr$
Commissioner of Inland Revenue 税务局局长 KfYT
Commissioner of Insurance 保险业监理专员 ]vPdj"7
Commissioner of Rating and Valuation 差饷物业估价署署长 I[?bM-
commitment 承担;已承担的开支;承担额;承担项目 /{P-WRz>
commitment fee 承诺费 us8HXvvp{
Committee of the Hong Kong Association of Banks 香港银行公会委员会 g>#}(u!PH
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 Ino]::ZJ/
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 UR S=1+
Committee on Payment System [Hong Kong Monetary Authority] 0P{8s
支付系统委员会〔香港金融管理局〕 |7 Ab_
Committee on Unit Trusts [Securities and Futures Commission] +F%tBUY{<
单位信托委员会〔证券及期货事务监察委员会〕 aR'~=t&;z1
Commodities Dealers' Deposit Fund 商品交易商按金基金 [0]J
2
Commodities Trading Commission 商品交易事务监察委员会 pSEaE9AX%
commodity 商品 VR%*8=
commodity classification 商品分类法 +?[s"(
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕
=zDvZ(5
commodity dealer 商品交易商 J\p-5[E
commodity exchange 商品交易所 Y*O
Bky
Commodity Exchange Compensation Fund 商品交易所赔偿基金 fC[~X[H
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 Z c#Jb
commodity flow method 商品流动法;商品流通法 d2)]6)z6
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 k*C[-5&#
commodity futures contract 商品期货合约 k7L4~W
commodity market 商品市场 la4%Vqwgu
commodity tax 商品税 .u=|h3&
commodity trading adviser 商品交易顾问 :#{0yno)H
commodity trading adviser's representative 商品交易顾问代表 Twr,O;*u=
commodity trading advisory contract 商品交易顾问合约 TZ3gJ6 Cb
commodity warrant 商品期权证 @v!#_%J
commodity-based investment 以商品为基础的投资 S v#,L8f
common fund 共同基金 6+"gk(
common property 分权共有财产 L/%{,7l<^?
common share 普通股 #XqiXM~^R
common stock 普通股 opu)9]`z
Commonwealth Bank of Australia 澳洲联邦银行 k,8^RI07@
Commonwealth Development Corporation 英联邦发展公司 .3@Pz]\M#>
Commonwealth Finance Ministers Conference 英联邦财长会议 aGws?<1$
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 ,^<39ng
Commonwealth income tax 英联邦入息税 %M`zkA2]J
Commonwealth Preference 英联邦特惠制 ,t9CP
communal property 公有财产;公有产业 tL1\q Qg
communication expenses 通讯费用 a40>_;}:x
Community Preference 欧共体特惠制 Ol>/^3a=
commutation of pension 退休金的折算 (v:8p!QN
commuted gratuity 折算酬金 a1[J>
commuted pension gratuity 经折算的退休酬金 >Rb
jdM5K4
Companies Act [United Kingdom] 《公司法令》〔英国〕 ~Ga{=OM??
Companies Handbook 《上市公司手册》 N=~DSsw
companies inspector 公司检查员 `Hv"^o
Companies Liquidation Account 公司清盘帐户 8YgRJQZ!
Companies Ordinance: Information to be Included in a Rights Issue Prospectus "gDk?w
《公司条例:供股章程须载有的资料》 d-W*`:Q
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》 olXfR-2>1
Companies Registration Officer 公司注册主任 =4&"fZ"v
Companies Registry 公司注册处 jIHY[yDT
Companies Registry Trading Fund 公司注册处营运基金 N+H[Y4c?F&
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 A@4{-e\
Company Formation and Enforcement Division [Companies Registry] ]gF=I5jn]
公司成立及条例执行部〔公司注册处〕 ~XvMiWuo
company in which the public are substantially interested 由公众拥有相当权益的公司 A 2\3.3
company limited by guarantee 担保有限公司 +JXn
company limited by shares 股份有限公司 osLEH?iKW
company register 公司登记册 CDr0QM4k:.
company registration fee 公司注册费 5Fq+^
company with limited liability 有限法律责任的公司 98uMD
company's memorandum 公司组织章程 O0bOv S
company's reserve 公司储备 `bn@;7`X
comparative advantage 比较优势;比较利益 +@7c:CAy(
compensation 补偿金;赔偿 M-F{I%Vx
Compensation Committee [Stock Exchange of Hong Kong Limited] R mo'3
赔偿委员会〔香港联合交易所有限公司〕 3hzz*9/n
compensation from insurance 保险赔偿 /c4$m3?]
compensation fund 赔偿基金 qDfhR`1k
compensation fund levy 赔偿基金征费 km`";gUp>
compensation rate 补偿率 ORXH<;^0y
Compensation Review Committee 赔偿检讨委员会 pE0@m-p
compensation scheme 赔偿计划 w^7[4u4
compensation trade 补偿贸易 LA(/UA3Izd
compensation value 补偿值 {W%XSE
compensatory payment 补偿付款 ec*Ni|`Z'
competition and pricing strategy 竞争与定价策略 E5*pD*#
competitive edge 竞争优势 NpbZt;%t
competitive price 具竞争力的价格 mQ<Vwx0
competitive tender 竞争性投标 BE0Xg
Compliance Committee [Stock Exchange of Hong Kong Limited] #H5+8W
监察委员会〔香港联合交易所有限公司〕 mT;
component of expenditure 开支组成部分 bz [?M}
Composite Consumer Price Index 综合消费物价指数 #&z'?x^a
composite index 综合指数 Wrt5eYy
composite rating 综合评级 +vV?[e
composite return form 综合报税表 3q6FV7Fv&b
Composite Securities and Futures Bill 《证券及期货综合条例草案》 ^.*zBrFx
composite tax return 综合报税表 'I>geW?{QK
composition 组合成分;债务重整协议 KR%NgV+}!0
composition of earnings 收益组合成分 y`7b3*P
compound increase 复合增加率;复合增长率 wX!0KxR/Z
compound interest 复利
Mi}k>5VT
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 y7'9KQ
comprador note 买办票据 >]Dn,*R
comprador order 买办付款令票 [EQTrr(
D
comprehensive income tax 综合所得税 &F'n
>QT9q
comptroller 审计主任 uE..1N&*
compulsory liquidation 强制清盘 20:![/7:!
compulsory winding-up 强制清盘 7dR]$~+*e
computation 计算;计算表 PMQlJ&
computational procedure 计算方法 SI=7$8T5=5
computer audit programme 电脑审计程序;电脑核数程序 ]L3MIaO2T
concentrated position 集中持仓量 {qs>yQ6a:-
concentration risk 资金集中风险;集中融资风险 3]7j,1^
concept stock 概念股 $9W,1wg
concession 特许权;宽减措施;优惠 :*t5?
concession contract 特许经营权合约
Yq{R*HO
concessionary rate 优惠率 {GGP8
concordat 协定;契约;国际监管条约 <EY{goW
condition 条件 s;[WN.
conditional endorsement 附有条件的背书 }yd!UU
conditional offer 有条件要约 |>wGl
conditional sale agreement 有条件售卖协议 EbJc%%c
conditions of tender 投标章程 ;RMevVw|
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》 L} K8cB
conduct of business standard 业务操守准则 !';;q
Confidentiality Understandings 保密谅解文件 j&q%@%Gm
confirmation letter 确认书 ROO@EQ#`Z
confirmation of mail transfer 信汇证明书 .F/s(
Confirmation of Payment 已缴税证明书 *De'4r 2
confirmed letter of credit 保兑信用证 _auFt"n
confirming bank 保兑银行 s'BlFB n
confiscation order 没收令 1=PTiDMJ<*
connected transaction 关连交易 5!Ovd
O}g
consensus capitalism 共识资本主义 C>QWV[F
conservative investor 保守投资者 %Y9CZRY9
consideration 代价;对价;约因 ~9@83Cs2
consideration issue [listing method] 代价发行〔上市方式〕 &7r a
consideration other than cash 现金以外的代价 {W=5
J7
consignee 收货人;代售人 oFsV0 {x%)
consignment 托运;寄售 U&#`5u6'j
consignor 付货人;托运人;寄售人 Q!r` G
consolidated account 综合帐目 g|tclBx
consolidated account expenditure 综合帐目开支 F(Je$c/J|~
consolidated balance sheet 综合资产负债表 7j88^59
consolidated cash deficit 综合现金赤字 FB
%-$
consolidated cash surplus 综合现金盈余 h-DHIk3/
consolidated enterprises sectorial index 综合企业分类指数 KxWm63"
consolidated net earnings 综合净收益;综合净盈利 'LR|DS[Ne
consolidated net profit 综合净利润;综合纯利 |OuIQhoE
consolidated policy 综合保单 E;An':j
consolidated price 综合价格 PZI6{KOis
consolidated profit and loss account 综合损益帐;综合损益表 *&hbfsP:
consolidated public sector expenditure 公营部门综合开支 kM(m$Oo.
consolidated revenue account 综合收入帐 F3L+X5D.yu
consolidated shareholders' fund 综合股东资金 !lBK!'0
consolidation of shares 股份合并 R*2F)e\|
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 4[)tO-v:Y
consortium company 财团公司 rbl^ aik
consortium loan 银团贷款 $#(j2sL1
constant dollar figure 固定币值 +,j6dYub
constant market price 固定市价 +=sw&DH
constant price 固定价格 pF(6M3>IN
constant price series 固定物价计算数列 k$>5v +r0
constant rate 固定比率 <kWkc|zBY
constituent stock 成分股 0E)M6
jJ
constitution 章程;组织章程 #)3 B
construction output 建造产出量 e0j4t-lL
constructive trust 法律构定信托 hD4>mpk
consultant accountant 顾问会计师 ^]Z@H/]H
consultant's fee 顾问费 Ejnk\ 8:
Consultation Paper on Proposed Regulation on Share Margin Financing C~C`K%7
《监管股票按贷财务的建议谘询文件》 P'DcNMdw
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability cIcu=U
《有关联交所检讨董事资格的程序的谘询文件》 z;_vl
consumer behaviour 消费者行为 Xz9[0;Q
Consumer Council 消费者委员会 oxdX2"WwU
consumer credit financing operation 消费者信贷业务 t0Jqr)9}6
consumer demand 消费者需求 ]wi0qc2{
consumer durables 耐用消费品 \
FJ ae
consumer expenditure 消费开支 ;>S|?M4GZ
consumer goods 消费品 Kmw #Q`
consumer market 消费市场 1N<n)>X4
consumer price 消费物价 \jmZt*c
Consumer Price Index [CPI] 消费物价指数 Kr;=4xg=
Consumer Price Index (A) 甲类消费物价指数 a6O <t;&
Consumer Price Index (B) 乙类消费物价指数 w'E?L`c
Consumer Price Index Classification System 消费物价指数分类法 `zB bB^\`W
Consumer Price Index Report 《消费物价指数月报》 X{<taD2~
Consumer Price Index series 消费物价指数系列 e
m0 hTxb
consumer price inflation 消费物价上涨 CGkx_E]
Consumer Representative Action Fund 消费者集体诉讼基金 _pDfPLlY&
consumer sentiment 消费意欲 yH>C7M7t
consumer spending 消费开支;消费支出 1
-C~C]&
consumption expenditure 消费开支 "_&c[VptWi
consumption pattern 消费模式 4O/IT1+A
consumption product 消费产品 <q>d@Foi
consumption tax 消费税 s|`wi}"x
contango 交易延期费;延期交割费;期货溢价 /Ov1eQBNG
contingencies warrant 紧急拨款令;应急支款授权书 pLys%1hg
contingency 应急费用;意外开支准备金 7(a1@V H
contingency allowance 应急准备金 =\oL'>q
contingency sum 应急费用;意外开支准备金 9v?@2sOoE
contingent assets 或有资产 .U44p*I
contingent debt 或有债权;待确定债务 B2'TRXIm1U
contingent interest 待确定的权益 E|+<m!
contingent liabilities 或有负债 @65xn)CD{
contingent profit 或有利润 i]L=M
5^C
contingent right 或有的权利 M_>kefr
continue to hold a deposit 继续持有存款 V|[NL4
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 8n-Xt7z
continuing rent 连续租金 .N@+Ms3
continuing trustee 留任受托人 K=nDC.
continuous licensing system 长期持牌制度 >tx[UF@P@
Continuous Net Settlement System [CNS System] 持续净额交收系统 ts}OE
contra account 对销帐户 I|qhj*_C
contra flow 资金回流 (DS"*4ty
contra item 对销项目 {$i>\)
contra transfer 对销转拨 {K6Z.-.`
contract 合约 4*Gv0#dga
contract for difference 差价合约 +6
=lN[b
contract for service 服务合约 0fn*;f8{XJ
contract for settlement 平仓合约 V*5v
JF0j
contract note 成交单据 W$()W)
contract of copartnery 合伙合约 WSN^iDS
contract of indemnity 弥偿合约 dUt4]
ar
contract of insurance 保险合约 a]xGzv5
contract of reinsurance 再保险合约 k0#s{<I]E
contract price 合约价格 6H5o/)Q~
contracting party 订约人;立约人;缔约国 =QbOvIq
contractual agreement 合约协议 tHHJ|4C
contractual commitment 合约承担 \AH5zdK
contractual joint venture 合约式联营企业
s2wDJ|
contractual mutual fund 合约互惠基金 dJ Q K|/
contractual right 合约权利 "DfjUk
contractual savings fund 合约储蓄基金 (GC5r#AnS
contributed surplus 实缴资本盈余 #ojuSS3
contribution 出资;供款;捐款;分担款项 *78c2`)[
contribution account 供款帐户 qNP)oU92
contribution to gross domestic product 在本地生产总值中所占比率 jZPGUoRLg
contribution to investment 出资额 Z]oGE@!
n"
contribution to pension fund 退休金供款 0B!(i.w
contributor 供款人;出资人;捐助人 sQkijo.
contributory 分担人 b1jDbiH&
contributory scheme 供款计划 .%e>>U>F
contrived cessation of business 有预谋的停业 \k`9s
q
control 控制权;控制;管制 -m=A1~|7
control of a company 公司的控制权;公司控股权 m"'LT0nur
control of business 业务的控制权 <tZZ]Y]
controlled company 受控制公司 2IRARZ,3
controller 控制人;控权人;会计长 $p4e8j[EJ
controller of an authorized institution 认可机构控权人 Xq03o#-p+
controlling company 控股公司 +6P[TqR
controlling interest 控制权益;控股权益 oe2*$\?.
controlling officer 管制人员 'j,
([
controlling officer's report 管制人员报告 *jWh4F,
controlling shareholder 控股股东;持有控股权的股东 zGyRzxFN
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》 D"$Y, d
conventional lending 传统放款;常规放款 :q*w_*w
conversion 兑换;换算;转换〔证券〕 AG9DJ{T
conversion factor 换算因数 Z_4%Oi
conversion of stock 公债的转换 M9BEG6E9
conversion rate 兑换率;换算率;转换价格〔证券〕 B ;E"VS0
convertibility 可兑性;兑换性;自由兑换 tP*Kt'4W
convertibility undertaking 兑换保证 d~%7A5
convertible 可兑换;可换股 H1B%}G*Ir-
convertible currency 可兑换货币 .R"VLE|
convertible debenture 可转换债权证 [~
2m*Q
convertible loan stock 可转换股的债权股额 ksOsJ~3)
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 N<a%l J
conveyance 转易;转易契;财产转让证书 d94k
conveyance of property 财产转让 2&n6:"u|
conveyance on sale 售卖转易契 lGWz
conveyancing fee 业权转易费 UCfouQ Cj
conveyancing scale charges 物业转易收费标准 k)*apc\W
cooling-off period 冷静期 pC,[!>0g8
co-owner 共同拥有人;分权共有人 ?{aJ#w
co-partner 共同合伙人 Gt*K:KT=L
co-partnership 共同合伙 MQx1|>rG
Copenhagen Stock Exchange 哥本哈根证券交易所 @9_mk@
core capital 核心资本 IAwS39B
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons #2ta8m),
《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》 BQ Vro;#Jc
Core Principles for Effective Banking Supervision [Basle Committee] gFHBIN;u
《有效监管银行业的主要原则》〔巴塞尔委员会〕 .Vnb+o
cornering “夹仓”;轧空;囤积居奇 Sv /P:r
_
corporate borrower 借款公司;借款机构 N WF h<
corporate business 公司企业;公司业务 9GCK3
Corporate Communications Department [Stock Exchange of Hong Kong Limited] k &J;,)V
企业传讯部〔香港联合交易所有限公司〕 2DFsMT>X
corporate customer 公司客户 r[}nr H&8
corporate dealer 公司交易商 /96lvn]8lO
Corporate Finance Division [Securities and Futures Commission] T[1iZ
企业融资部〔证券及期货事务监察委员会〕 D|)_c1g
Corporate Finance (D.T.C.) Limited 协联财务有限公司 =O0A(ca"g
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 QCZ88\jX[
corporate governance 公司管治 n8; p]{
corporate income tax 公司所得税 '=Zm[P,
corporate investment adviser 公司投资顾问 "0jwCX
Cu
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 77[TqRLf
corporate plan 公司计划 YAT@xZs-
corporate practice 执业法团 TBPu&+3
corporate profits tax 公司利得税 PaQ lQ#
corporate savings 公司储蓄 -+1O*L!
corporate service tax 公司服务税 ^0| :
corporate signature 法团的签名 K 'l-6JY-
corporation 法团;公司 2?q>yL! Gz
corporation bond 公司债券 "o`?-bQ:
corporation stock 公司股证;地方债券〔英国〕 {v]L|e%{
corporation tax 公司税 P7=`P
correction phase of stock market 股市调整期 4PxP*j
Correctional Services Industries Suspense Account 惩教工业暂记帐 K
|=o -
corrective affidavit 修正遗产申报誓章 ANBuX6q
correspondent bank 代理银行 J?J4<l9
Cosmos Finance Limited 宇宙财务有限公司 _|12BVq
cost 成本;费用;价格 hGV_K" ~I0
cost centre 成本中心 B2]52Fg-"
cost competitiveness 成本竞争力 p
P@q
`
cost control 成本控制;成本管理 [q!]Ds"
_
cost convention 原值成本法;成本惯例 iZfZF
cost effectiveness 成本效益;经济效益 ,
p}:?uR
cost efficiency 成本效率 =Mwuhk|*
cost element 成本要素 KZ[TW,Gw
cost flow 成本流转 r&a}U6k(y
cost input 投入资金 S`5bcxI_
cost management information system 成本管理资料系统 ";7N$hWE
cost of an asset 资产成本 ]vf0 f,F
cost of borrowing 借贷成本 td%J.&K_*'
cost of capital 资本成本;资金成本 6~0kb_td
cost of installation 安装费 QnS^ G{
cost of issue 招股费用;发行股份费用 tKUW
cost of living 生活费用 .^9khKJ;
cost of transmitting 传送费用 QAxy?m,'
cost overrun 成本超支 CtN\-E-
cost price 成本价格 r-$xLe7a
cost price structure 成本价格结构 e.MyJ:eL
cost to the revenue 政府收入的损失;政府减少的收入 %$zak@3%'
cost-benefit analysis 成本效益分析 Q3hf =&$
cost-benefit study 成本效益研究 ;
k.@=
cost-book company 以成本帐原则组成的公司 NbU4|Oi
cost-effectiveness analysis 成本效益分析 &_