C: %jJ|4\
8I[=iU7]l
calendar year figure 历年数字 43?uTnX/
call 催缴通知;认购期权 @1N.;]|
call deposit 通知存款;活期存款 WZM
call loan 短期同业拆借;通知贷款 $f?GD<}?7r
call margin 补仓;追加保证金 c!ieN9^+
call market 短期同业拆放市场 FBxg^g%PB@
call money 短期同业拆借;活期贷款 $p|Im,
call option 认购期权;看涨期权 R-YNg
call price 赎回价格;提前赎回价 `a `>Mtl
call warrant 认购认股权证;回购认股权证 ;,/4Ry22j-
callable share 可收回股份;可兑付股份 ;pj,U!{%s\
called up share capital 已催缴股本 0`V;;w8
Canadian Dollar [CAD] 加拿大元 )FN\jo!!.
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 X-*LA*xbN
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 !dq$qUl/
cancellation price 取消费 #mYe@[p@
cap 上限 SQ&}18Z~
capital 资本;资金 [y~kF?a
Capital Accord 《资本协定》 U+R9bn
capital account 资本帐;非经常帐 fV2w &:^3
capital account commitment balance 资本帐承担额结余 Rl&nR$#
Capital Adequacy Directive [CAD] 《资本充足指引》 vi.INe
capital adequacy ratio [CAR] 资本充足比率 K~4bT=
capital allowance 资本免税额 B@v
(ZY
capital alteration 资本变更 >0_{80bdO
capital and liabilities ratio 资本负债比率 +|Izjx]ZV
capital and liquidity requirement 资本与流动资金的规定 d_!}9
capital appreciation 资本增值 ;d<O/y,:4
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 V-3;7
capital assets 资本资产 0{
_6le]
capital at risk 风险资本 #"8'y
capital base 资本基础;资金基础 >;l rH&
capital charges 资本支出;资本费用 P_5 G'[
capital commitment 资本承担 -/
G#ls|?
capital contribution certificate 出资证明书 5g.w"0MkY
capital convergence 划一资本充足比率 [nG[ x|;|
capital cost 资本成本;建设成本;建设费用 B"
_Xst
capital cover 资本保证 ~k%XW$cV
capital deficit 资本亏绌;资本赤字 S=W^iA6>
capital divided into shares 资本分成股份 )3 R5cq
capital element 资本因素;资本部分 8H1&=)M=
capital equipment 资本设备 Nf)SR#;
capital expenditure 资本开支;非经常开支 @REMl~"D5
capital expenses 资本费用 =v0w\(
?N
capital financing 筹集资本;以非经常收入支付非经常开支的结算 byTHSRt
capital flow 资金流量 8)MWC:
capital formation 资本形成;集资 sy-#Eo#3
capital formation figure 资本组合数字 NB5lxaL
capital fund 资本基金 ;.<HpDfG_
capital gain 资本增益;资本增值 uH(M@7"6_!
capital gains tax 资本增值税 OI8}v
capital goods 资本财货;资本货物 6y "]2UgQk
capital grant 非经常补助金;非经常拨款;建设补助金 ;U$Rd,T4S
capital grant cycle 建设补助金周期 G*,7pc
capital injection 注入资本;注资 Sn^M[}we
capital input 投入资本 .;S1HOHz4
capital intensity 资本密集度 7G7"Zule*j
capital intensive 资本密集 s}yN_D+V
capital investment 资本投资 Bj"fUI!dK
Capital Investment Fund 资本投资基金 o\PHs4Ws'7
capital loss 资本损失 |DPq~l(d
capital maintenance 资本保值;资本保留 =(Y0wZP|
capital market 资本市场;资金市场 ^N7 C/" p
capital market instrument 资本市场票据 2aX{r/Lc
capital money 资本款项 uHRxV"@}[1
capital money subject to a trust 信托财产资本 K`60[bdp
capital movement 资本流动 AX'-}5T=
capital nature 资本性质 '1fyBU
capital outlay 资本支出 (i?9/8I
capital portion 资本部分 Ra6 }<o
capital profit 资本利润 g$vOWSI+
capital project 基本工程项目;非经常开支项目 3xmPY.
capital receipt 资本收入 P2 qC[1hYH
capital redemption 资本赎回 .6I'V3:Kg
capital redemption business 资本赎回业务 ,rF!o_7
capital redemption contract 资本赎回合约 B2KBJ4rI[1
capital redemption reserve 资本赎回储备 gjFQDrz(
capital reduction 资本减缩;减资
QAMcI:5
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] IS`ADDU[S
股本削减计划〔香港联合交易所有限公司〕 PfB9 .f{
capital repayment 偿还资本 !4<A|$mQ
capital reserve 资本储备;后备资本 ts("(zI1E
capital revenue 资本收益;非经常收入 2$VSH&
capital spending 资本开支;资本支出;非经常开支 qn,fx6v4
capital stock 股本 :#{0yno)H
capital stock subscription 认缴股本;认购股本 PnB2a'(^@?
capital subsidy 建设津贴;基本建设津贴 %$Xt1ub6(
capital subvention 非经常资助金 J!dv"Ww"
capital sum 资本额 y\[* mgl:
capital tax 资本税 6D`.v@
capital transfer tax 资本转移税 #XqiXM~^R
capital turnover 资本周转率 opu)9]`z
capital value 资本价值 2R^Eea
capital works project 基本工程项目 %K7;ePu
Capital Works Reserve Fund 基本工程储备基金 vQy<%[QO
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 ~"4Cz27
capitalization 资本化;资本总额 wuXH'
capitalization of interest 利息化作本金 %nE%^Enw
capitalized interest 化作本金的利息 l8_RA
capitalized loan 转作资本的贷款 ,_D@ggL-
capitalized value 资本还原值;资本化价值 o]&P0 b
capitation grant 按人计算的补助金 *P5/ S8c
captive insurance business 专属自保保险业务 >Rb
jdM5K4
car insurance 汽车保险 LfK/wSvWw
Caribbean Development Bank 加勒比开发银行 5~(nHCf>
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] w\V<6_[vv.
意大利嘉利堡银行 D$rn?@&g
cartel 同业联盟;卡特尔 %|f@WxNrU
cartelized rates system 联营式利率制度 /[Rp~YzW
cash 现金;现款 -Ekf T_
cash accounting system 现金会计制度 J~ +p7S
cash acquisition 以现金投资所得的资产 k)y<iHR_o
cash allowance 现金津贴 3O_O5
cash assets 现金资产 nr(C*E
cash at bank 银行现金;银行存款 6lkCLH
cash balance 现金结余 9#~jlq(
cash basis 现金收付制;收付实现制 v:>sS_^
cash basis accounting 现金收付制会计;收付实现制会计 g0s4ZI+T
cash bonus 现金红利 >fkV65w{*
cash book 现金出纳帐;现金簿 jMX|1b
cash client 现金客户 qw)Ou]L=
cash commission rebate 现金回佣 CWB<I
cash compensation 现金补偿 iU=:YPE+.
cash contribution 现金承担额;现金分担额 :6m"}8*q8
cash cost 直接费用;现金成本 /#L4ec-'
cash coupon 现金礼券 9VIAOky-
cash credit 现金信贷 e ^`La*n
cash deficit 现金赤字 t+^__~IX
cash deposit and withdrawal 现金收支 ^%Ln@!P
cash disbursement journal 现金支出日记簿 2n#H%&^?a
cash disbursement slip 现金支出传票;现金支出单 oJ#;X R
cash flow 现金流量;银根 kK0zb{
cash flow lending 流动现金放款;无抵押融资 ^?A>)?Sq
cash flow statement 现金流量表;现金流动表 E5*pD*#
cash flow surplus 现金流量盈余 9o]!D,u8=5
cash in hand 库存现金;手头现金 xf|C{XV@H
cash in till 备用现金 zY-?Bv_D
cash in transit 运送中现金;在运现金 mT;
cash input 投入现金 +HD2]~{EkL
cash input figure 现金投入数字 0fV}n:4Pq
cash limit 现金支出限额;现金限额 wARd^Iw
cash margin 现金保证金 , 0?_?
GO
cash market 现货市场;现金交易市场 V~Jt
cash offer 现金要约;现金补偿额 _BCq9/
cash payment 现金付款;现金支付 KR%NgV+}!0
cash position 现金头寸 4ZYywD wn
cash price 现金价格 q!Z{qt*`um
cash receipts journal 现金收入日记簿 '?3(&
cash receiving slip 现金收入传票;现金收入单 R(f%*S4
cash settlement 现金结算 BXytAz3
cash surplus 现金盈余 (ti E%nF+
cash with order 订货付现;凭票即付 i|S/g.r
cashier's order 银行本票 R#rfnP >
cashier's order outstanding 未承兑的银行本票 tQTjqy{K
cash-limited subhead 有现金支出限额的分目 PMQlJ&
cash-sweep 现金彩票活动 &F*eo`o}6
casual client “散客”;“散户” N7)K\)DS!z
CCASS Depository 中央结算系统证券存管处 3XncEdy_
CCIC Finance Limited 中芝兴业财务有限公司 wz Y{ii
cedant 分出者 3]7j,1^
ceding company 分出公司 z.tN<P 7
ceding insurer 分出保险人 Qr-,J_
ceiling 上限 yEkwdx5!(
ceiling price 最高限价 \J-D@b;
central bank 中央银行 Pa?C-Xn^
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 CWb*bw0
central banking 中央银行业务 ?0:=+%.
central banking function 中央银行职能 EbJc%%c
Central Clearing and Custodian System 中央结算及托管系统 IUD@Kf]S
Central Clearing and Depository System 中央结算及存管系统 o;OEb
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 n-OQCz9Xl
central clearing house 中央结算所 =i},$"Bf*%
central clearing system 中央结算制度;集体交收系统 Fnd_\`9{
central custody system 中央托管系统 z]&?}o
central depository 中央存管处 m@",Zr`f=
central depository system 中央证券存管制度 h"f_T
[
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 l4U
central rate 中央汇率;中心汇率 hzA+,
Central Registration Hong Kong Limited 香港中央证券登记有限公司 Q9&H/]"v
Central Tender Board 中央投标委员会 vX&W;&
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 q RRvZhf
centralized budgetary and payments system 集中预算及支付制度 :4r*Jju<V
centred 12-month moving average 十二个月定位移动平均数 oFsV0 {x%)
certificate of approval 批准证明书 F'T.-lEO_d
certificate of beneficial entitlement to property 资产权益证书 Zb:Z,O(vn
certificate of compliance 合格证明书;合约完成证明书 COHook(:
certificate of deposit [CD] 存款证 /.>%IcK
certificate of exemption from estate duty 豁免遗产税证明书 7"OJ,Mx%
certificate of incorporation 公司注册证书;法团注册证书 %8xK BL]J
certificate of incorporation of registered trustees 注册受托人法团证书 Tl1H2s=G-
certificate of indebtedness [CI] 负债证明书 Vd'=Fe;eB
certificate of insurance 保险证书 U.Y7]#P:
certificate of interest 权益证明书;息票 I__a}|T%
certificate of means 资产证明书 e%IbME]x
certificate of participation 参与证明书 *&hbfsP:
certificate of payment of profits tax 缴付利得税证明书 ]<S{3F=
certificate of preference 特惠税证 ARG8\qU
certificate of rateable value 应课差饷租值证明书 P(a}OlG
certificate of registration 登记证书;注册证明书 *;U<b
certificate of satisfaction 清偿证明书 lbC,*U^
certificate of transfer 转让证明书 #aiI]'
certificate to bearer 不记名证明书 |/n
certification 核证 %"WhD'*z}
certification fee 核证费 D0>Pc9
certified cheque 经银行证明可兑现的支票 ncTMcu
certified public accountant [CPA] 执业会计师 +,TrJg
certified statement 经证明的报表 +k[w)7Q
cessation of business 停业
;v/un
cession 分保 >]uu?!PU
C.F. Finance Company Limited 浙一财务有限公司 amQTPNI
chance 机会;中彩机会 }_('3C,Ba
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 \[]?9Z=n
change of domicile 迁册 fK2r6D9
change to estimates 修订预算 wuM'M<J@
change to the approved estimates of expenditure 核准开支预算的变动 Ty#sY'%
charge 费用;押记;抵押 Xz9[0;Q
charge number 税单号码 /_YTOSZjm
charge on assets 资产的征税 H!>>|6OPF
charge upon general revenue 从政府一般收入中拨款支付 ) TRUx
chargeable 可予征收;应课税的 ~O]{m,)n
chargeable agreement for sale 可予征收印花税的买卖协议 Q7i(M >|O
chargeable income 应课税入息 9A/bA|$
chargeable normal trading receipt 应课税的一般营业收入 }D.\2x(J
chargeable profit 应课税利润 SpYmgL?wJ
chargeable to tax 应课税 a6O <t;&
charged to... 记入……帐目 xW2?\em
chargee 承押记人 ,eWLig
charge-holder 受押人 E VC]B}
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 _O;4>
charging order 押记令 v`]y:Ku|wR
chargor's right 押记人的权利 nF<xJs
charitable donation 慈善捐款 >#Xz~xI/I
charitable trust 慈善信托 xGOVMo
+
charity property 慈善财产 oZ ^,*
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 /+8VW;4|I
charter 章程;特许权 7upWM~H^
charter of incorporation 成立章程 zqBzataR:
chartered accountant 特许会计师 =Y5m% ,Bq
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 =\oL'>q
Chartered Institute of Public Finance and Accountancy [United Kingdom] i5&,Bpfo-
特许公共财政及会计学会〔英国〕 1[$zdv{A
charterer 承租人 =p"ma83
Chase Manhattan Asia Limited 美国大通亚洲有限公司 )!caOGvhJ
Chase Manhattan Bank 美国大通银行 MvnQUZ
chattels 实产 -ZyY95E<
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 (|rf>=B+H
Che Hsing Finance Company Limited 浙兴财务有限公司 [HUK
9hG
check-and-balance system 制约平衡制度 %5DM ew
Chekiang First Bank Limited 浙江第一银行 SynRi/BRmw
cheque 支票 ~8"oH5
Chiao Yue Finance Company Limited 侨裕财务有限公司 3vjOfr`
Chiba Bank, Ltd. 千叶银行 }/,Rp/+7]
Chicago Board of Options Exchange 芝加哥期权交易所 '$EyVu!
Chicago Board of Trade 芝加哥交易所 Jj5VBI!Ok
Chicago Mercantile Exchange 芝加哥商品交易所 ~PpDrJ; Va
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 I%GQ3D"=
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 HtiIg a 7
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 q-ko)]
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 yT5OFD|T
child allowance 子女免税额 WSN^iDS
China & South Sea Bank Limited 中南银行 F|qMo|
China Affairs Committee [Hong Kong Futures Exchange Limited] ",J&UTUh
中国事务委员会〔香港期货交易所有限公司〕 X!mJUDzh]
China concept stock 中国概念股 (Y8LyY
China Construction Bank 中国建设银行 `j9\]50Z>
China Development Division [Stock Exchange of Hong Kong Limited] `]] <.>R
中国发展科〔香港联合交易所有限公司〕 .4tu{\YX
China Economic News 《中国经济新闻》 4,Oa(b
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 CCol>:8{P
China State Bank Limited 国华商业银行 NsSZ?ky
Chinatrust Commercial Bank, Limited 中国信托商业银行 QKB+mjMH#x
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 II| ;_j
Chinese Bankers Club, Hong Kong 香港银行华员会 X0-PJ-\aD@
Chinese Banks' Association 香港华商银行公会 D7JrGaF{
Chinese Gold and Silver Exchange Society 金银业贸易场 O(!;7v}
Chinese New Year bonus 年奖;年终花红 a:`<=^:4,
chit fund 银会 e&U$;sS`
Chiyu Banking Corporation Limited 集友银行有限公司 g,!.`[e'ex
Chiyu Finance Company Limited 集友财务有限公司 I`rN+c:
Cho Hung Finance Limited 朝兴金融有限公司 4%w<Ekd
choses in action 无形动产;据法权产 unew
XHA
chronological book 序时帐簿 1'Q6l
Chubu Securities Finance Company 中部证券金融公司 L6fbR-&Lt
Chung Khiaw Bank Limited 崇侨银行 8.N`^Nj 1
Chung Nan Finance Company Limited 中南财务有限公司 /|P{t{^WM
Chuo Trust & Banking Co., Ltd. 中央信托银行 Xq03o#-p+
Chuo Trust Asia Limited 中央信托亚洲有限公司 +6P[TqR
Citibank, N.A. 万国宝通银行 zow8 Q6f
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 gh\u@#$8
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 ?%qaoxG37
Citicorp International Limited 万国宝通国际有限公司 G?=&\fg_:
civil debt 民事债项 =xRD
%Z
Civil Service Pension Reserve Fund 公务员退休金储备基金 Ky,upU
claim 申索;索偿;债权 d=%NFCIV
claim equalization fund 申索平衡基金 5X+`aB
claim for refund of property tax 申请发还物业税 %<a3[TQd`\
claim of debt 债权申索 F0z7".)
claim on bank 对银行的债权 8>#ZU]cG
claim to dividend 摊还债款申索 [J}eNprg
claimant 申索人;索偿人 T1.U (::
claims statistics 申索统计数字 `N.:3]B
t
class of insurance business 保险业务类别 tzGQo5\
class of property 财产类别
`x#S.b
claw-back 递减率 1.3dy]vG
clearance cost 清拆成本 BlU&=;#r5>
clearing 结算;票据交换;清算 ^@RvCJ+
clearing account 结算帐户 |C z7_Rn
clearing and settlement system 结算和交收系统 k)*apc\W
clearing balance 结算差额 kBcTXl
clearing bank 结算银行 Gg~0>XS
clearing cheque 交换支票 df@N V Ld
clearing house 结算所;票据交换所 S sW<,T
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 lW-h
@
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 {TpbUj0
clearing member 结算会员 W-#DEU 7_
Clearing Members' Fund 结算会员基金 5G\OINxy
clearing participant 结算参与者 !(? 7V
clearing rebate 结算费用的回佣 |6bvUFr
Clearing Rules [SEHK Options Clearing House Limited] I@6+AU~,6
《结算规则》〔联交所期权结算所有限公司〕 T*%GeY
[
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 SN ?Z7
Clerk to the Board of Review 税务上诉委员会书记 ZM -P
client 客户;委托人;当事人 / kK*%TP
client agreement 客户协议 \}=T4w-e
client confidentiality 客户保密的责任 HYGd
:SeH
client money 客户款项 IS(F_< .
client statement 客户结单 t :YZua
clients fund 客户资金 N6-7RoA+
close 结算;收市;收盘 ?<3 d
Fb
close a position 平仓;轧平头寸 ^`id/
close company 股份不公开的公司 3c6e$/
close higher 收市时价位较高 :E6*m\X!3
close lower 收市时价位较低 PaQ lQ#
close mixed 收市时荣辱互见 bHRn}K+<}c
close of exchange 交易所停市 I@Hx
LEGj
close of financial year 财政年度终结 b5=|1SjR
close out 平仓 TCRTC0_}k
close out a long position 平长仓 wMR,r@}
close out a short position 平空仓 a5t&{ajJ
close steady 收市时价格稳定 K<5yjG8&
close the gap 弥补差距 &gr 8;O:0
closed position 平仓 |}z5ST%
closed-end investment corporation 股份固定的投资公司 oOND]>
close-out price 抛售价格 vi^YtA
closing account 决算帐户 JYw?
closing balance 期终结余;收市结余 DKfpap}8u
closing price 收市价;收盘价 bLG7{qp
closing quotation 收市价;收市行情 /+%aSPQ
closing rate 收市汇价;收盘汇率 K2x2Y=
closing transaction 平仓交易 Yl&[_
l
clothing levy 成衣税 KZ[TW,Gw
club deposit 零存整付存款 r&a}U6k(y
Code of Aid 《资助则例》 ]j:k!=Ss?
Code of Banking Practice 《银行营运守则》 zW#5 /*@
Code of Best Practice [Stock Exchange of Hong Kong Limited] 'J} ?'{.
《最佳应用守则》〔香港联合交易所有限公司〕 td%J.&K_*'
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〕 *s 4Ym
Code of Conduct for Persons Registered with the Securities and Futures Commission %/e'6g<
《证券及期货事务监察委员会注册人操守准则》 QObVJg,GD
code of practice 实务守则;经营守则;执业守则 kB CU+FC
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 %XukiA+
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 Q`8-|(ngw
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 Xykoq"dbb
Code on Pooled Retirement Funds 《集资退休基金守则》 %$zak@3%'
Code on Share Repurchases [Share Repurchase Code] .-HM{6J
《公司购回本身股份守则》〔《股份购回守则》〕 Axb=1_--
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 -j<E_!t
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 T:kliM"z
co-debtor 共同债务人 dF51_Kk
co-financing scheme 共同融资计划 7P3/Ky@6
cognizance 证明令 >2>/
q?
coin 硬币 ",aNYJR>*!
coin replacement programme 硬币取缔计划 9O&gR46.
coin set 套装硬币 t|oIzjKE/
coinage 硬币 N,XjZ26
Coinage Security Fund 硬币发行基金 ,\
1X\
cold call 主动与准客户接触 9teP4H}m
collapse in prices 价格下泻;价格下挫;价格暴跌 .u
ikte
collateral 抵押品 N}nE9z5
collateral bond 担保债券 q)?!]|pZ
collateral loan 抵押贷款 [g}#R#Y)
collateral security 附属抵押品 <ivG(a*=]
collection 征收;收取 36co'a4,
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 .9ZK@xM&?
collection of betting duty 收取博彩税 P-T@'}lW
Collection Office [Inland Revenue Department] 收税处〔税务局〕 j<!dpt
collective consumption 集体消费 g"'BsoJ
Collector 收税主任 *^;
MWI
Collector of Rates 差饷征收官 ) P9]/y
Collector of Stamp Revenue 印花税署署长 V /\Y(Mxc
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 ,aezMbg
combined surplus 合并盈余 Zbre5&aU
combined visible and invisible trade account 有形及无形贸易合并帐目 1O0)+9T82
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 T.z efoZ
commemoration coin 具纪念性的硬币 PJm@fK(j
commencement of winding-up 清盘开始 R73@!5N%
commerce and industry sub-index 工商分类指数 v9@_DlV\
commercial activity 商业活动 )d3C1Pd>
commercial bank 商业银行 l v:GiA"X
Commercial Bank Act of Norway 《挪威商业银行法》 /0k'w%V{n
Commercial Banks Law 《商业银行法》 !jB}}&Ii
commercial borrowing 商业借款 aUa+]H[
Commercial Code of Japan 《日本商法》 E|-5=!]fX
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 &X~8S/nPAw
commercial invoice 商业发票 &?p(UY7'"
commercial letter of credit 商业信用证 qB@N|Bb
commercial loan 商业贷款;商业放款 *^{j!U37s
commercial paper 商业票据 C%<Dq0j
commercial paper market 商业票据市场 pheu48/f
commercial registry 商业登记处 %/\sn<6C}
commercial return 商业回报 DU,B
commercial sale 商业销售 .%J<zqk-
commercialization 商品化 d^~yUk
commercially viable 具商业利益;有利可图 R86i2',
Commerzbank AG 西德商业银行 $Sy}im\H
commission 佣金;委员会 v;z8g^L
Commission des Operations de Bourse of France 法国证券事务监察委员会 )L
"Dt_t
commission house 佣金行;代办行 PmsZ=FY
commission payable 须付的佣金 ;mD!8<~z.
commission rebate 佣金回扣 F&7Z(
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 &a\w+
Commissioner of Banking 银行监理专员〔银监专员〕 O:,Gmft+
Commissioner of Estate Duty 遗产税署署长 PQF
40g1}
Commissioner of Inland Revenue 税务局局长 beYGP
Commissioner of Insurance 保险业监理专员 d8
v9[4
Commissioner of Rating and Valuation 差饷物业估价署署长 1=>b\"P#E
commitment 承担;已承担的开支;承担额;承担项目 \(^]R,~*!b
commitment fee 承诺费 2C"i2/NH'
Committee of the Hong Kong Association of Banks 香港银行公会委员会 x) %"i)
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 fK(:vwh
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 6 AY~>p
Committee on Payment System [Hong Kong Monetary Authority] lt5Knz2G,Z
支付系统委员会〔香港金融管理局〕 3-;<G
Committee on Unit Trusts [Securities and Futures Commission] ?)Gb=
单位信托委员会〔证券及期货事务监察委员会〕 MdkL_YP}.
Commodities Dealers' Deposit Fund 商品交易商按金基金 06pY10<>X
Commodities Trading Commission 商品交易事务监察委员会
VyIJ)F.c
commodity 商品 8<6@O
commodity classification 商品分类法 ?u{Mz9:?HT
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 $S?xB$
commodity dealer 商品交易商 Yu[MNX;G
commodity exchange 商品交易所 Kp;<z<
Commodity Exchange Compensation Fund 商品交易所赔偿基金 97>|eDc Y
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 :<
]sJfN
commodity flow method 商品流动法;商品流通法 b'/:e#F
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 Mac :E__G
commodity futures contract 商品期货合约 Csgby(D*O
commodity market 商品市场 pZc`!f"
commodity tax 商品税 L&5zr_
commodity trading adviser 商品交易顾问 5ry[Lgg
commodity trading adviser's representative 商品交易顾问代表 =(,kjw88w
commodity trading advisory contract 商品交易顾问合约 4q@[k:'
commodity warrant 商品期权证 Q"LlBp>t|#
commodity-based investment 以商品为基础的投资 (r<F@)J
common fund 共同基金 G"
(ck4
common property 分权共有财产 dleLX%P
common share 普通股 $iH
common stock 普通股 NfCo)C-t
Commonwealth Bank of Australia 澳洲联邦银行 puF*WxU)
Commonwealth Development Corporation 英联邦发展公司 Us>n`Lj@
Commonwealth Finance Ministers Conference 英联邦财长会议 yS#D$q2_
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 z3 fU|*_c
Commonwealth income tax 英联邦入息税 S.C7%XU
Commonwealth Preference 英联邦特惠制 OtT*)8*c
communal property 公有财产;公有产业 +sd':vE
communication expenses 通讯费用 uy=<n5`oNG
Community Preference 欧共体特惠制 PB{5C*Y7^k
commutation of pension 退休金的折算 w- wJhc|
commuted gratuity 折算酬金 0}Qd
commuted pension gratuity 经折算的退休酬金 mO0#xY_z
Companies Act [United Kingdom] 《公司法令》〔英国〕 Y$ZDJNz
Companies Handbook 《上市公司手册》 s*kSl:T@O
companies inspector 公司检查员 3"6-X_
Companies Liquidation Account 公司清盘帐户 "[ >ql1t{b
Companies Ordinance: Information to be Included in a Rights Issue Prospectus H]0(GLvH
《公司条例:供股章程须载有的资料》 rAu@`H?
Companies Ordinance: Information to be Included in Prospectuses Regarding the Valuation of Land and Buildings 《公司条例:招股章程须载列有关土地或建筑物的评估的资料》 \mwxV!!b$
Companies Registration Officer 公司注册主任 G^\.xk]
Companies Registry 公司注册处 q0_Pl*
Companies Registry Trading Fund 公司注册处营运基金 -s:NF;"
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 RJOyPZ]
Company Formation and Enforcement Division [Companies Registry] "3a_C,\
公司成立及条例执行部〔公司注册处〕 g\?7M1~
company in which the public are substantially interested 由公众拥有相当权益的公司 /gLi(Uw
company limited by guarantee 担保有限公司 Rd+`b
company limited by shares 股份有限公司 TUR2|J@n
company register 公司登记册 eJZt&|7N
company registration fee 公司注册费 g
_u
company with limited liability 有限法律责任的公司 x):h|/B
company's memorandum 公司组织章程 +q~dS.
company's reserve 公司储备 '.tg\]|
comparative advantage 比较优势;比较利益 VQ`a-DL
compensation 补偿金;赔偿 9iOTT%pq
Compensation Committee [Stock Exchange of Hong Kong Limited] E`UEl$($
赔偿委员会〔香港联合交易所有限公司〕 CC`Y r
compensation from insurance 保险赔偿 gA DF
compensation fund 赔偿基金 _WHGd&u
compensation fund levy 赔偿基金征费 @EB2I+[
compensation rate 补偿率 h-RL`X
Compensation Review Committee 赔偿检讨委员会 X\LiV{c
compensation scheme 赔偿计划 \MFjb IL
compensation trade 补偿贸易 {vAv ;m
compensation value 补偿值 .
,n>#lL
compensatory payment 补偿付款 ,qO2D_
competition and pricing strategy 竞争与定价策略 6"Rw&3D?
competitive edge 竞争优势 si3@R?WR6*
competitive price 具竞争力的价格 #x5?RHX56
competitive tender 竞争性投标 y j C@
Compliance Committee [Stock Exchange of Hong Kong Limited] \#)w$O
监察委员会〔香港联合交易所有限公司〕 "94qBGf
component of expenditure 开支组成部分 5j$a3nH
Composite Consumer Price Index 综合消费物价指数 \ POQeZ
composite index 综合指数 _V-pr#lP1
composite rating 综合评级 XhG3Of-6
composite return form 综合报税表 O4fl$egQU
Composite Securities and Futures Bill 《证券及期货综合条例草案》 5]yby"Z?}
composite tax return 综合报税表 a EmLf
composition 组合成分;债务重整协议 L4-v'Z;
composition of earnings 收益组合成分 "s5[w+,R
compound increase 复合增加率;复合增长率 ?hS&OtW
compound interest 复利 6E@qZvQ
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 79O'S du@
comprador note 买办票据 Doc_rQYku
comprador order 买办付款令票 ]KE"|}B
comprehensive income tax 综合所得税 zyi;vu
comptroller 审计主任 A
2Rp
compulsory liquidation 强制清盘 j0+l-]F-
compulsory winding-up 强制清盘 hO] vy>i;
computation 计算;计算表 "8sB,$
computational procedure 计算方法 3r-oZ8/n
computer audit programme 电脑审计程序;电脑核数程序 R /0zB
concentrated position 集中持仓量 sw$$I~21
concentration risk 资金集中风险;集中融资风险 dNfME*"yN
concept stock 概念股 YecV+K'p:
concession 特许权;宽减措施;优惠 `4kVe= {
concession contract 特许经营权合约 '| rhm
concessionary rate 优惠率 >#~>!cv6D
concordat 协定;契约;国际监管条约 JOFQyhY0>m
condition 条件 ~duF2m 72
conditional endorsement 附有条件的背书 y0_z_S#gO
conditional offer 有条件要约 urK~]68
conditional sale agreement 有条件售卖协议 BMs?+
conditions of tender 投标章程 j;SK{Oq
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》 ^9fY%98
conduct of business standard 业务操守准则 ]CxDm
Confidentiality Understandings 保密谅解文件 L| K8
confirmation letter 确认书 {DWL 5V#M
confirmation of mail transfer 信汇证明书 c%@<
h6
Confirmation of Payment 已缴税证明书 S-%itrB*
confirmed letter of credit 保兑信用证 v1}9i3Or#
confirming bank 保兑银行 uyDPWnYk
confiscation order 没收令 ;(r,;S_`0
connected transaction 关连交易 !j%MN{#a
consensus capitalism 共识资本主义 l#bE_PD;
conservative investor 保守投资者 B|SE |
consideration 代价;对价;约因 c$^~7.~{Qy
consideration issue [listing method] 代价发行〔上市方式〕 ^ DCBL&I
consideration other than cash 现金以外的代价 Aa4 DJ
consignee 收货人;代售人 x,M8NTb*
consignment 托运;寄售 7 >-(g+NF!
consignor 付货人;托运人;寄售人 i[/`9 AK
consolidated account 综合帐目 *b8AN3!
consolidated account expenditure 综合帐目开支 c"lblt5
consolidated balance sheet 综合资产负债表 _qa9wK/
consolidated cash deficit 综合现金赤字 wQX18aF/#d
consolidated cash surplus 综合现金盈余 o@sL/5,
consolidated enterprises sectorial index 综合企业分类指数 TpcJ1*t
consolidated net earnings 综合净收益;综合净盈利 2@,rIve
consolidated net profit 综合净利润;综合纯利 i5cK5MaD
consolidated policy 综合保单 %f 5c,}
consolidated price 综合价格 QD^q\9U[
consolidated profit and loss account 综合损益帐;综合损益表 `*",_RO;
consolidated public sector expenditure 公营部门综合开支 >S>B tRl
consolidated revenue account 综合收入帐 &}r-C97
consolidated shareholders' fund 综合股东资金 d<RJH
consolidation of shares 股份合并 9#E)H?`g
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 mO2u9?N
consortium company 财团公司 '*D>/hn|:]
consortium loan 银团贷款 6TDa#k5v
constant dollar figure 固定币值 K-[;w$np0
constant market price 固定市价 tMH2
constant price 固定价格 c 5 `74g
constant price series 固定物价计算数列 W`uq,r0Xsy
constant rate 固定比率 ,\T7{=ZG\!
constituent stock 成分股 -"rANP-UI
constitution 章程;组织章程 Vsr"W@k_
construction output 建造产出量 !P3y+;S
constructive trust 法律构定信托 P9W?sPnC5
consultant accountant 顾问会计师 -S#jOr
consultant's fee 顾问费 ;3XOk+
Consultation Paper on Proposed Regulation on Share Margin Financing a4n5i.;
《监管股票按贷财务的建议谘询文件》 s|I$c;>
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability 3L36
2
《有关联交所检讨董事资格的程序的谘询文件》 /U})mdFm
consumer behaviour 消费者行为 q07H{{h/B
Consumer Council 消费者委员会 yKy
)%i
consumer credit financing operation 消费者信贷业务 7AlL,&+
consumer demand 消费者需求 C3'?E<F
consumer durables 耐用消费品 ;iW>i8
consumer expenditure 消费开支 Nt\0) &b
consumer goods 消费品 =;(L$:l~
consumer market 消费市场 #r/5!*3
consumer price 消费物价 R3>c\mA
Consumer Price Index [CPI] 消费物价指数 uPxJwWXO
Consumer Price Index (A) 甲类消费物价指数 [=",R&uD$
Consumer Price Index (B) 乙类消费物价指数 \AIFIy
Consumer Price Index Classification System 消费物价指数分类法 &*745,e
Consumer Price Index Report 《消费物价指数月报》 ra2{8 x
Consumer Price Index series 消费物价指数系列 jYvl-2A'
consumer price inflation 消费物价上涨 G1\F7A
Consumer Representative Action Fund 消费者集体诉讼基金 V(8,94vm
consumer sentiment 消费意欲 GaV} @Q
consumer spending 消费开支;消费支出 |3^U\r^zo
consumption expenditure 消费开支 v^)B[e!
consumption pattern 消费模式 @AM11v\:
consumption product 消费产品 "
%qr*|
consumption tax 消费税 D)Ep!`Q
contango 交易延期费;延期交割费;期货溢价 uEf=Vj}G
contingencies warrant 紧急拨款令;应急支款授权书 xkU8(=
contingency 应急费用;意外开支准备金 IMBjI#\
contingency allowance 应急准备金 *nc3A[B#C
contingency sum 应急费用;意外开支准备金 L|L|liWd
contingent assets 或有资产 V]GF53D
contingent debt 或有债权;待确定债务 }+Q4s]
contingent interest 待确定的权益 wph8ln"C-
contingent liabilities 或有负债 R7K`9 c1f6
contingent profit 或有利润 !XM<`H/
contingent right 或有的权利 (
mn:!3H%
continue to hold a deposit 继续持有存款 H^54o$5
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 g cB
hEw
continuing rent 连续租金 h"/'H)G7_&
continuing trustee 留任受托人 ,k=8|=aF
continuous licensing system 长期持牌制度 <h;_:
Continuous Net Settlement System [CNS System] 持续净额交收系统 5Zd oem
contra account 对销帐户 F" M
contra flow 资金回流 g{i= $xc
contra item 对销项目 "}#%h&,
contra transfer 对销转拨 TLp2a<Iy
contract 合约 -FI)o`AE
contract for difference 差价合约 9_nbMs
contract for service 服务合约 $(+xhn(O
contract for settlement 平仓合约 wu><a!3`=o
contract note 成交单据 H(tC4'tA
contract of copartnery 合伙合约 0[M2LF!m
contract of indemnity 弥偿合约 M nZljB
contract of insurance 保险合约 /CMgWGI
contract of reinsurance 再保险合约 LMx/0
contract price 合约价格 3;VH'hh_
contracting party 订约人;立约人;缔约国 g1}:;VG=
contractual agreement 合约协议 #z
_<{'
P"
contractual commitment 合约承担 ^_g%c&H
contractual joint venture 合约式联营企业 S9]I[4
contractual mutual fund 合约互惠基金 }(
CYok
contractual right 合约权利 4L ]4WVc
contractual savings fund 合约储蓄基金 iw=e"6V
contributed surplus 实缴资本盈余 @eeI4Jz
contribution 出资;供款;捐款;分担款项 dNNXMQ0"
contribution account 供款帐户 `2LmLFkb
contribution to gross domestic product 在本地生产总值中所占比率 A%?c1`ZxF
contribution to investment 出资额 ?upd
contribution to pension fund 退休金供款 9jY+0h*uP
contributor 供款人;出资人;捐助人 ej@4jpHQN
contributory 分担人 88,hza`#V
contributory scheme 供款计划 iE
HWD.u
contrived cessation of business 有预谋的停业 pe0ax-Zv
control 控制权;控制;管制 T4Vp0i
control of a company 公司的控制权;公司控股权 R]e&JoY
control of business 业务的控制权 |9\i+)C
controlled company 受控制公司 axph]o@ y@
controller 控制人;控权人;会计长 sR>>l3H
controller of an authorized institution 认可机构控权人 f=}T^Z<
controlling company 控股公司 [j5+PV
controlling interest 控制权益;控股权益 #::+# G
controlling officer 管制人员 u"V,/1++\
controlling officer's report 管制人员报告 " "m-5PGYo
controlling shareholder 控股股东;持有控股权的股东 9aLd!PuTN
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》 3N-
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conventional lending 传统放款;常规放款 ~!~i_L\V
conversion 兑换;换算;转换〔证券〕 `ovMfL.u
conversion factor 换算因数 =v?P7;T
conversion of stock 公债的转换 GiX3c^V"1
conversion rate 兑换率;换算率;转换价格〔证券〕 R*2N\2
convertibility 可兑性;兑换性;自由兑换 +DXP&Q
convertibility undertaking 兑换保证 C]8w[)d[`;
convertible 可兑换;可换股 }A@:JR+|
convertible currency 可兑换货币 j3;W-c`5
convertible debenture 可转换债权证 b way+lh
convertible loan stock 可转换股的债权股额 f~\H|E8(
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 ;lb
conveyance 转易;转易契;财产转让证书 ]?H12xz
conveyance of property 财产转让 2^
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conveyance on sale 售卖转易契 XXn3K BIf
conveyancing fee 业权转易费 \P+^BG!
conveyancing scale charges 物业转易收费标准 $%\6"P/64
cooling-off period 冷静期 !;(Wm6~*ad
co-owner 共同拥有人;分权共有人 kN1R8| pv
co-partner 共同合伙人
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co-partnership 共同合伙 "Y L^j~A
Copenhagen Stock Exchange 哥本哈根证券交易所 d3q.i5']G
core capital 核心资本
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Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons %V]v,
《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》 L5 Cfa-
Core Principles for Effective Banking Supervision [Basle Committee] )'f=!'X
《有效监管银行业的主要原则》〔巴塞尔委员会〕 y*X.DS 1(w
cornering “夹仓”;轧空;囤积居奇 Xwo+iZ(a
corporate borrower 借款公司;借款机构 $`W3`}#fM
corporate business 公司企业;公司业务 K;"oK
Corporate Communications Department [Stock Exchange of Hong Kong Limited] HP_h!pvx
企业传讯部〔香港联合交易所有限公司〕 /{hT3ncb
corporate customer 公司客户 R[jFB
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corporate dealer 公司交易商 0Yq_B+IC
Corporate Finance Division [Securities and Futures Commission] _F[a2PE2+
企业融资部〔证券及期货事务监察委员会〕 2HBey
Corporate Finance (D.T.C.) Limited 协联财务有限公司 UW8yu.`?
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 P.q7rk<
corporate governance 公司管治 B,_K mHItd
corporate income tax 公司所得税 d2i?FT>
corporate investment adviser 公司投资顾问 M0lJyzJ
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 YHom9&A
corporate plan 公司计划 dF 6od
corporate practice 执业法团 Mx6
yk,
corporate profits tax 公司利得税 BaI-ve
corporate savings 公司储蓄 k3t]lGp
corporate service tax 公司服务税 |pBFmm*
corporate signature 法团的签名 R'tvF$3=i
corporation 法团;公司 Tim/7*vx
corporation bond 公司债券 %pOxt<
corporation stock 公司股证;地方债券〔英国〕 ^
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corporation tax 公司税 q:M'|5P
correction phase of stock market 股市调整期 nM&