C: J;NIa[a
}LCm_av
calendar year figure 历年数字 [|ZFei)r
call 催缴通知;认购期权 yuy\T(7BN
call deposit 通知存款;活期存款 \I:27:iAL
call loan 短期同业拆借;通知贷款 P
JATRJ1.
call margin 补仓;追加保证金 _7\`xU
call market 短期同业拆放市场 Y<|JhqOXK
call money 短期同业拆借;活期贷款 cE:s\hG
call option 认购期权;看涨期权 Ufl\
uq3'H
call price 赎回价格;提前赎回价 {ZrlbDQX
call warrant 认购认股权证;回购认股权证 I5q$QQK
callable share 可收回股份;可兑付股份 >I0;MNX
called up share capital 已催缴股本 %VFoK-a
Canadian Dollar [CAD] 加拿大元 .Sn{a}XP4
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 u4IK7[=
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 $K!Jm7O\
cancellation price 取消费 -yB}(69
cap 上限 xhbN=L
capital 资本;资金 '5Yzo^R;
Capital Accord 《资本协定》 jhf#
gdz%
capital account 资本帐;非经常帐 HA8A}d~
capital account commitment balance 资本帐承担额结余 faDS!E' +
Capital Adequacy Directive [CAD] 《资本充足指引》 NuPlrCy;
capital adequacy ratio [CAR] 资本充足比率 n<bU' n
capital allowance 资本免税额 AwXzI;F^
capital alteration 资本变更 L'r&'y[
capital and liabilities ratio 资本负债比率 z?<B@\~
capital and liquidity requirement 资本与流动资金的规定 lHtywZ@%3
capital appreciation 资本增值 rbnAC*y8'L
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 QK?V^E
capital assets 资本资产 s2"`j-iQ
capital at risk 风险资本 b6
%m*~
capital base 资本基础;资金基础
NdRcA
capital charges 资本支出;资本费用 _,!0_\+i
capital commitment 资本承担 e2v`
capital contribution certificate 出资证明书 {daX?N|V
capital convergence 划一资本充足比率 #%Bt!#
capital cost 资本成本;建设成本;建设费用 ?[d4HKs
capital cover 资本保证 m_*wqNFA6
capital deficit 资本亏绌;资本赤字 uDie205
capital divided into shares 资本分成股份 [:{
FR2*x
capital element 资本因素;资本部分 ,IyQmN y
capital equipment 资本设备 (ne[a2%>
capital expenditure 资本开支;非经常开支 a51e~mg Z`
capital expenses 资本费用 ".
tW5O>
capital financing 筹集资本;以非经常收入支付非经常开支的结算 |dLr #+'az
capital flow 资金流量 wYf\!]}'
capital formation 资本形成;集资 V\Gs&>
capital formation figure 资本组合数字 @JXpD8jn
capital fund 资本基金 O\.^H/
capital gain 资本增益;资本增值 %h@1lsm1+
capital gains tax 资本增值税 F|eWHw?t
capital goods 资本财货;资本货物 @Suz-j(H
capital grant 非经常补助金;非经常拨款;建设补助金 f]8MdYX(
capital grant cycle 建设补助金周期 ?VNtT/
capital injection 注入资本;注资 f~T7?D0u}N
capital input 投入资本 V. &F%(L
capital intensity 资本密集度 /Ne#{*z)hO
capital intensive 资本密集 X#t tDB
capital investment 资本投资 3T8d?%.l
Capital Investment Fund 资本投资基金 f-enF)z
capital loss 资本损失 84QOW|1
capital maintenance 资本保值;资本保留 a$|U4Eqo
capital market 资本市场;资金市场 EW*sTI3
capital market instrument 资本市场票据 #zTy7ZS,0
capital money 资本款项 [(@K;6o
capital money subject to a trust 信托财产资本 M!'d
capital movement 资本流动 6 X~ ><r
capital nature 资本性质 fgd2jr3T
capital outlay 资本支出 J)YlG*
capital portion 资本部分 8{jXSCP#
capital profit 资本利润 BDI@h%tJb:
capital project 基本工程项目;非经常开支项目 :oZ<[#p"*
capital receipt 资本收入 6p4BsWPx
capital redemption 资本赎回 2.aCo, Kb;
capital redemption business 资本赎回业务 QcL@3QC
capital redemption contract 资本赎回合约 U0_)J1Yp
capital redemption reserve 资本赎回储备 `f; w
capital reduction 资本减缩;减资 OP1`!P y
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] Mpojabsh
股本削减计划〔香港联合交易所有限公司〕 6^gp
/{
capital repayment 偿还资本 S/XU4i:aV
capital reserve 资本储备;后备资本 =@Oo3*>
capital revenue 资本收益;非经常收入 F,Q;sq
capital spending 资本开支;资本支出;非经常开支 btuG%D{a^
capital stock 股本 oh8:1E,I
capital stock subscription 认缴股本;认购股本 @e)}#kN.
capital subsidy 建设津贴;基本建设津贴 f256;3n
capital subvention 非经常资助金
X%'z
capital sum 资本额 "@&TC"YG0
capital tax 资本税 W^[FWFUTY
capital transfer tax 资本转移税 Y/5M)AyJt
capital turnover 资本周转率 ~o!-[
capital value 资本价值 Vx $;wU Y
capital works project 基本工程项目 %Xd*2q4*
Capital Works Reserve Fund 基本工程储备基金 'Tm1Mh0Fso
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 ,GH`tK_
capitalization 资本化;资本总额 n{;Q"\*Sg
capitalization of interest 利息化作本金 0 #8
capitalized interest 化作本金的利息 i\6CE|
capitalized loan 转作资本的贷款 DEZww9T2Qs
capitalized value 资本还原值;资本化价值 {nV/_o$$
capitation grant 按人计算的补助金 49; 'K
captive insurance business 专属自保保险业务 1Z}5ykM3
car insurance 汽车保险 - Z,Qj"V
Caribbean Development Bank 加勒比开发银行 L[Vk 6e
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] *SNdU^!
意大利嘉利堡银行 \P.h;|u
cartel 同业联盟;卡特尔 G]=z
![$
cartelized rates system 联营式利率制度 _Q5mPBO
cash 现金;现款 1(o\GI3:
cash accounting system 现金会计制度 LDjtkD.r
cash acquisition 以现金投资所得的资产 zl1*GVg
cash allowance 现金津贴 Dx-P]j)4x
cash assets 现金资产 x]c8?H9,&
cash at bank 银行现金;银行存款 Ocdy;|&
cash balance 现金结余 yl-:9|LT
cash basis 现金收付制;收付实现制 AT"gRCU$4
cash basis accounting 现金收付制会计;收付实现制会计 v1:.t
cash bonus 现金红利 +yP!7]
cash book 现金出纳帐;现金簿 ~*Y#Y{
cash client 现金客户 FW |&
iS$
cash commission rebate 现金回佣 u(f
cash compensation 现金补偿 jA{5)-g
cash contribution 现金承担额;现金分担额 dQj/Sr
cash cost 直接费用;现金成本 i5}Z k r
cash coupon 现金礼券 DO:,PZX
cash credit 现金信贷 J9mK9{#q
cash deficit 现金赤字 ?#K.D vGJ
cash deposit and withdrawal 现金收支 *C*ZmC5
cash disbursement journal 现金支出日记簿 n-ffX*zA(
cash disbursement slip 现金支出传票;现金支出单 uE's&H
cash flow 现金流量;银根 ^j\LB23
cash flow lending 流动现金放款;无抵押融资 Cb ;6yE)!Z
cash flow statement 现金流量表;现金流动表 Nj>6TD81u
cash flow surplus 现金流量盈余 D;Qx9^.
cash in hand 库存现金;手头现金 /w?e(v<
cash in till 备用现金 KOy{?
cash in transit 运送中现金;在运现金 lMY\8eobcB
cash input 投入现金 '3>;8(sl
cash input figure 现金投入数字 XKjrS
9:
cash limit 现金支出限额;现金限额 Ljy797{f
cash margin 现金保证金 K{ P-+(
cash market 现货市场;现金交易市场 ,clbD4
cash offer 现金要约;现金补偿额 #kC~qux^
cash payment 现金付款;现金支付
~71U s
cash position 现金头寸 ;JkSZs3
cash price 现金价格 Ce}`z
L
cash receipts journal 现金收入日记簿 y74Q(
cash receiving slip 现金收入传票;现金收入单 $wUYK%.
cash settlement 现金结算 =*\.zr
cash surplus 现金盈余 xOTvrX
cash with order 订货付现;凭票即付 r{R-X3s
cashier's order 银行本票 ,R{&x7
cashier's order outstanding 未承兑的银行本票 Sb`[+i'`
cash-limited subhead 有现金支出限额的分目 X"{%,]sb G
cash-sweep 现金彩票活动 :'p)xw4K|
casual client “散客”;“散户” *J-pAN
CCASS Depository 中央结算系统证券存管处 G8M~}I/)
CCIC Finance Limited 中芝兴业财务有限公司 3:WqUb\QK
cedant 分出者 %OBW/Ti
ceding company 分出公司 =<n ]T;
ceding insurer 分出保险人 V+`kB3GV
ceiling 上限 gRY#pRT6d
ceiling price 最高限价 <<
6GE
central bank 中央银行 s>>&3jfM
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 (e7!p=D
central banking 中央银行业务 d {!P
c<
central banking function 中央银行职能 , /.@([C
Central Clearing and Custodian System 中央结算及托管系统 T~]~'+<Pi
Central Clearing and Depository System 中央结算及存管系统 {xTq5`&gT
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 %>
XsKXj
central clearing house 中央结算所 |*{*tW C1
central clearing system 中央结算制度;集体交收系统 O\=Z;}<N
central custody system 中央托管系统 F1yn@a "=J
central depository 中央存管处 OR@
67Y
central depository system 中央证券存管制度 9kD#'BxC
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 8T3,56>
central rate 中央汇率;中心汇率 g6Vkns4
Central Registration Hong Kong Limited 香港中央证券登记有限公司 "|3I|#s
Central Tender Board 中央投标委员会 S\:^#Yi`
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 [K4cxqlfk
centralized budgetary and payments system 集中预算及支付制度 bgzd($)u
centred 12-month moving average 十二个月定位移动平均数 y<Koc>8
certificate of approval 批准证明书 KtQs uL%
certificate of beneficial entitlement to property 资产权益证书 IO\1nB$0nb
certificate of compliance 合格证明书;合约完成证明书 N'2?Z b
certificate of deposit [CD] 存款证 J||g(+H>
certificate of exemption from estate duty 豁免遗产税证明书 HJl?@&l/
certificate of incorporation 公司注册证书;法团注册证书 5sY$
certificate of incorporation of registered trustees 注册受托人法团证书 ]KFh 1
certificate of indebtedness [CI] 负债证明书 [5P-K{Ko
certificate of insurance 保险证书 hY4# 4A`I
certificate of interest 权益证明书;息票 wC{sP"D
certificate of means 资产证明书 TZgtu+&
certificate of participation 参与证明书 E^-c,4'F
certificate of payment of profits tax 缴付利得税证明书 "uBnK!
certificate of preference 特惠税证 Oa/^A-'Q
certificate of rateable value 应课差饷租值证明书 +p\E%<uQ
certificate of registration 登记证书;注册证明书 ;?Pz0,{h
certificate of satisfaction 清偿证明书 1n`[D&?q
certificate of transfer 转让证明书 ? $B4'wc5
certificate to bearer 不记名证明书 6{+yAsI
certification 核证 L2VwW
certification fee 核证费 fJLl-H
certified cheque 经银行证明可兑现的支票 XC3)#D#HGh
certified public accountant [CPA] 执业会计师 +-!3ruwSn
certified statement 经证明的报表
7UBDd1
cessation of business 停业 ,buX|
cession 分保 IUOf/mM5
C.F. Finance Company Limited 浙一财务有限公司 MD[hqshoh
chance 机会;中彩机会 Mq91HmC(@
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 gN/!w:
change of domicile 迁册 Q`bXsH
change to estimates 修订预算 5p.rd0T]l3
change to the approved estimates of expenditure 核准开支预算的变动 )?72 +X
charge 费用;押记;抵押 eCI'<^
charge number 税单号码 t!\aDkxo %
charge on assets 资产的征税 w[z=x
charge upon general revenue 从政府一般收入中拨款支付 :%gc Sm
chargeable 可予征收;应课税的 ':4ny]F
chargeable agreement for sale 可予征收印花税的买卖协议 4u5j
7`O
chargeable income 应课税入息 ]O|>nTa
chargeable normal trading receipt 应课税的一般营业收入 0/QDfA?
chargeable profit 应课税利润 >v,X:B?+FL
chargeable to tax 应课税 od!44p]
charged to... 记入……帐目 29:2Xu i
chargee 承押记人 sPK ]:iC
charge-holder 受押人 1sXCu|\q
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 "==c
charging order 押记令 "W5MZ
chargor's right 押记人的权利 hE:~~ox
charitable donation 慈善捐款 O<vBuD2
charitable trust 慈善信托 Z. ${WZW
charity property 慈善财产 @ 51!3jeu
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 s4Ja y!A
charter 章程;特许权 rai'x/Ut}+
charter of incorporation 成立章程 ?h `,@~6u
chartered accountant 特许会计师 v J0v6\
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 k)knyEUi
Chartered Institute of Public Finance and Accountancy [United Kingdom] 1XN%&VR>^D
特许公共财政及会计学会〔英国〕 2[B bdg[O
charterer 承租人 0@_8JB ?E
Chase Manhattan Asia Limited 美国大通亚洲有限公司 XB'rh F8rl
Chase Manhattan Bank 美国大通银行 ~T}D#}
chattels 实产 :+YHj)mN
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 3JD62wtx
Che Hsing Finance Company Limited 浙兴财务有限公司 pKLcg"{[F
check-and-balance system 制约平衡制度 `
,T.
Chekiang First Bank Limited 浙江第一银行 nWelM2
cheque 支票 b$2=w^*
Chiao Yue Finance Company Limited 侨裕财务有限公司 y1 a%f.F`
Chiba Bank, Ltd. 千叶银行 p cD}SY
Chicago Board of Options Exchange 芝加哥期权交易所 *e ffDNE!
Chicago Board of Trade 芝加哥交易所 @yGnrfr
Chicago Mercantile Exchange 芝加哥商品交易所 B)/&xQu
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 @%g:'^/
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 g,E)F90
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 ~/4j&IG
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 >%"TrAt
child allowance 子女免税额 jGLmgJG-P
China & South Sea Bank Limited 中南银行 |%4nU#GoB
China Affairs Committee [Hong Kong Futures Exchange Limited] Q-,
4
中国事务委员会〔香港期货交易所有限公司〕 5@.8O VPz
China concept stock 中国概念股 Wr Wz+5M8
China Construction Bank 中国建设银行 $I`,nN
China Development Division [Stock Exchange of Hong Kong Limited] }Bh\N5G%
中国发展科〔香港联合交易所有限公司〕 2s2KI=6
China Economic News 《中国经济新闻》 |x.[*'X@
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 XPYf1H
China State Bank Limited 国华商业银行 v'L"sgW6I
Chinatrust Commercial Bank, Limited 中国信托商业银行 "7alpjwb
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 !/2kJOSp
Chinese Bankers Club, Hong Kong 香港银行华员会 =]Y'xzJuu
Chinese Banks' Association 香港华商银行公会 #\~m}O,
Chinese Gold and Silver Exchange Society 金银业贸易场 !G;BYr>X
Chinese New Year bonus 年奖;年终花红 F[ ^ p~u{
chit fund 银会 sC.cMZ e
Chiyu Banking Corporation Limited 集友银行有限公司 _uh@fRyh
Chiyu Finance Company Limited 集友财务有限公司 mznE Cy
Cho Hung Finance Limited 朝兴金融有限公司 Rv*x'w
==
choses in action 无形动产;据法权产 %|}7YH41
chronological book 序时帐簿 g[2[
zIB=
Chubu Securities Finance Company 中部证券金融公司 Gd&G*x
Chung Khiaw Bank Limited 崇侨银行 n-9X<t|*?a
Chung Nan Finance Company Limited 中南财务有限公司 NnZ_x>R
Chuo Trust & Banking Co., Ltd. 中央信托银行 .R+n}>+K
Chuo Trust Asia Limited 中央信托亚洲有限公司 ({rescQB
Citibank, N.A. 万国宝通银行 (>D{"}
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 A|L-;P NP
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 M>Ws}Y
Citicorp International Limited 万国宝通国际有限公司 NLWj5K)1P
civil debt 民事债项 (j}Wt8
Civil Service Pension Reserve Fund 公务员退休金储备基金 MM+nE_9lV
claim 申索;索偿;债权 +DT)7koA
claim equalization fund 申索平衡基金 9hwn,=Vh)
claim for refund of property tax 申请发还物业税 !ImtnU}
claim of debt 债权申索 fwyz|>H_Y(
claim on bank 对银行的债权 5#? HL
claim to dividend 摊还债款申索 f#vVk
claimant 申索人;索偿人 47/YDy%
claims statistics 申索统计数字 $uNYus^vS
class of insurance business 保险业务类别 "6'# L,
class of property 财产类别 :'dH)yO
claw-back 递减率 Yv;18j*<
clearance cost 清拆成本 !Ys.KDL
clearing 结算;票据交换;清算 v/Ei0}e6~
clearing account 结算帐户 _1Iw"K49Qx
clearing and settlement system 结算和交收系统 l3/?,xn
clearing balance 结算差额 tO QY./I
clearing bank 结算银行 *}i.,4+y
clearing cheque 交换支票 Q_R&+@ju
clearing house 结算所;票据交换所 r`'n3#O*
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 t5za$kW'&
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 @xtfm.}
clearing member 结算会员 \.dvRI'
Clearing Members' Fund 结算会员基金 j.rJfbE|X
clearing participant 结算参与者 q:v&wb%
clearing rebate 结算费用的回佣 =:=uV0jX\
Clearing Rules [SEHK Options Clearing House Limited] Ik|nL#JH]
《结算规则》〔联交所期权结算所有限公司〕 ugt|'i
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 tm}0kWx
Clerk to the Board of Review 税务上诉委员会书记 >H?{=H+/#
client 客户;委托人;当事人 UYb:q
client agreement 客户协议 2V#(1Hc!
client confidentiality 客户保密的责任 MkG*6A
client money 客户款项 Dos`lh
client statement 客户结单 "h}miVArS
clients fund 客户资金 toCT5E_0=
close 结算;收市;收盘 WY%'ps_]<
close a position 平仓;轧平头寸 ]T! >]
close company 股份不公开的公司 vN%SN>=L<
close higher 收市时价位较高 *G#W],~0
close lower 收市时价位较低 C_=WL(
close mixed 收市时荣辱互见 8?O6IDeW
close of exchange 交易所停市 7,2bR
close of financial year 财政年度终结 Ie~#k[X
close out 平仓 J_A5,K*r|
close out a long position 平长仓 I vQ]-A}N
close out a short position 平空仓 zj^Ys`nl
close steady 收市时价格稳定 (TV ye4Z
close the gap 弥补差距 ,$96bF "#
closed position 平仓 IPoNAi<b
closed-end investment corporation 股份固定的投资公司 QuJ)WaJkC
close-out price 抛售价格 O?9&6x
closing account 决算帐户 1^zpO~@S
closing balance 期终结余;收市结余 Vn6 g(:\w
closing price 收市价;收盘价 b}9Ry"
closing quotation 收市价;收市行情 qffXm`k
closing rate 收市汇价;收盘汇率 {?
jr
closing transaction 平仓交易 y#Ao6Od6
clothing levy 成衣税 !$x9 s'D
club deposit 零存整付存款 COa"zg
Code of Aid 《资助则例》 .ns1;8
Code of Banking Practice 《银行营运守则》 Nj_h+=UE!
Code of Best Practice [Stock Exchange of Hong Kong Limited] fKMbOqU_
《最佳应用守则》〔香港联合交易所有限公司〕 $)M8@d
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〕 shOQ/
Code of Conduct for Persons Registered with the Securities and Futures Commission hSq3LoHV
《证券及期货事务监察委员会注册人操守准则》 $4y;F]
code of practice 实务守则;经营守则;执业守则 <8>gb!D G
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 gh3XC.&
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 Ms. 1RCup
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 ((TiBCF4
Code on Pooled Retirement Funds 《集资退休基金守则》 V_?5 cwZ
Code on Share Repurchases [Share Repurchase Code] vcnUb$%
《公司购回本身股份守则》〔《股份购回守则》〕 h+Dp<b
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 N*N@wJy:5
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 .AOf-a
co-debtor 共同债务人 yT<yy>J9l#
co-financing scheme 共同融资计划 Rdd[b?
cognizance 证明令 y-gSal
coin 硬币 :yo tpa
coin replacement programme 硬币取缔计划 V^WR(Q}
coin set 套装硬币 TpLlbsd
coinage 硬币 -9)<[>:
Coinage Security Fund 硬币发行基金 ML!Zm[I9
cold call 主动与准客户接触 AXhV#nZt0
collapse in prices 价格下泻;价格下挫;价格暴跌 <q2?S
collateral 抵押品 v]VWDT
`
collateral bond 担保债券
fV\]L4%
collateral loan 抵押贷款 BS1Ap
collateral security 附属抵押品 nH-V{=**
collection 征收;收取 ,,4
GNbBC
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 gVR@&bi7
collection of betting duty 收取博彩税 ,5Vt]#F5@
Collection Office [Inland Revenue Department] 收税处〔税务局〕 }6u2*(TmD
collective consumption 集体消费 9jir*UI
Collector 收税主任 j+IrqPKC^
Collector of Rates 差饷征收官 [<c&|tfl
Collector of Stamp Revenue 印花税署署长 Vu8,(A7D%O
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 Cb;WZ3HR
combined surplus 合并盈余 9i q""
combined visible and invisible trade account 有形及无形贸易合并帐目 Zyf P;&
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 ca<"
commemoration coin 具纪念性的硬币 zZ-\a[F
commencement of winding-up 清盘开始 #I*QX%(H#
commerce and industry sub-index 工商分类指数 kFLB> j97
commercial activity 商业活动 /0MDISQy9
commercial bank 商业银行 x2Lq=zwJ
Commercial Bank Act of Norway 《挪威商业银行法》 zCaT tb|@
Commercial Banks Law 《商业银行法》 zbkMFD.{y
commercial borrowing 商业借款 0E`1HP"b
Commercial Code of Japan 《日本商法》 Q>< 0[EPj3
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 ),}AI/j;zY
commercial invoice 商业发票 c]k*}W3T
commercial letter of credit 商业信用证 Ol_q{^
commercial loan 商业贷款;商业放款 pc]J[ S?P
commercial paper 商业票据 kS5_
commercial paper market 商业票据市场 Q,T"Zd Q
commercial registry 商业登记处 -e GL) M
commercial return 商业回报 FDzqL;I
commercial sale 商业销售 |OO in]5
commercialization 商品化 5Qwh(C^H
commercially viable 具商业利益;有利可图 ]y{WD=T
Commerzbank AG 西德商业银行 ZD/jX_!t
commission 佣金;委员会 G"5D< ]
Commission des Operations de Bourse of France 法国证券事务监察委员会 t&q N: J
commission house 佣金行;代办行 Fh|#u:n
commission payable 须付的佣金 T=f|,sK +7
commission rebate 佣金回扣 W*DVi_\$y
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 B;6]NCxD
Commissioner of Banking 银行监理专员〔银监专员〕 G.VuKsP]
Commissioner of Estate Duty 遗产税署署长 <yA}i"-1W
Commissioner of Inland Revenue 税务局局长 y;cUl, :v
Commissioner of Insurance 保险业监理专员 e> rRTN
Commissioner of Rating and Valuation 差饷物业估价署署长 W<ZK,kv
commitment 承担;已承担的开支;承担额;承担项目 {]*x*aa\
commitment fee 承诺费 f>o,N{|
Committee of the Hong Kong Association of Banks 香港银行公会委员会 T VmH
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 6DTTV66
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 QS.>0i/7l
Committee on Payment System [Hong Kong Monetary Authority] 0-Y:v(|.
支付系统委员会〔香港金融管理局〕 P;[OWSR[d
Committee on Unit Trusts [Securities and Futures Commission] ^$>XW\yCs
单位信托委员会〔证券及期货事务监察委员会〕 4BYE1fUzd
Commodities Dealers' Deposit Fund 商品交易商按金基金 2aZw[7s
Commodities Trading Commission 商品交易事务监察委员会 Di_2Plo)4
commodity 商品 moj]j`P5a
commodity classification 商品分类法 D%mXA70
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 f*{
YFg?*&
commodity dealer 商品交易商 `vG,}Pt]
commodity exchange 商品交易所 >>b3ZE|5
Commodity Exchange Compensation Fund 商品交易所赔偿基金 ?<&O0'Q
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 rB~W Iu
commodity flow method 商品流动法;商品流通法 F;ZSzWq
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 o;a:Dd
commodity futures contract 商品期货合约 Zv_.na/^K
commodity market 商品市场 <:/&&@2
commodity tax 商品税 0_P}z3(M
commodity trading adviser 商品交易顾问 m"\:o
commodity trading adviser's representative 商品交易顾问代表 v0D q@Q1
commodity trading advisory contract 商品交易顾问合约 jCAC
`
commodity warrant 商品期权证 Qp"y?S
commodity-based investment 以商品为基础的投资 n~V4nj&_T
common fund 共同基金 N..j{FE
common property 分权共有财产 (6CN/A{qe
common share 普通股 |{*}|
common stock 普通股 5J)=} e
Commonwealth Bank of Australia 澳洲联邦银行 Z@8vL
Commonwealth Development Corporation 英联邦发展公司 H.<a`mm8
Commonwealth Finance Ministers Conference 英联邦财长会议 zsU=sTsL
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 93+"D`
Commonwealth income tax 英联邦入息税 k:2QuG^
Commonwealth Preference 英联邦特惠制 9odJr]
communal property 公有财产;公有产业 KTvzOI8
communication expenses 通讯费用 ML-)I&>tT
Community Preference 欧共体特惠制 Mypc3
commutation of pension 退休金的折算 n,eJ$2!J
commuted gratuity 折算酬金 \\BCcr\l
commuted pension gratuity 经折算的退休酬金 L%v^s4@
Companies Act [United Kingdom] 《公司法令》〔英国〕 BR^7_q4q
Companies Handbook 《上市公司手册》 ANIz,LS
companies inspector 公司检查员 d_n7k g+
Companies Liquidation Account 公司清盘帐户 !3iGz_y
Companies Ordinance: Information to be Included in a Rights Issue Prospectus 8Y0"Cejq
《公司条例:供股章程须载有的资料》 \Gm-MpW
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》 RsU3Gi_Zdz
Companies Registration Officer 公司注册主任 AM"Nn
L"
Companies Registry 公司注册处 6Ao%>;e*
Companies Registry Trading Fund 公司注册处营运基金 %N;!+
;F_g
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 1:NrP'W^
Company Formation and Enforcement Division [Companies Registry] [s9O0i"
Y
公司成立及条例执行部〔公司注册处〕 c`lJu_
company in which the public are substantially interested 由公众拥有相当权益的公司 JOjoiA
company limited by guarantee 担保有限公司 8<mjh0F-,
company limited by shares 股份有限公司 0JgL2ayIVI
company register 公司登记册 nA|.t[v
company registration fee 公司注册费 M3p
company with limited liability 有限法律责任的公司 $F.([?)k?
company's memorandum 公司组织章程 i>EgG5iJ
company's reserve 公司储备 uE[(cko
comparative advantage 比较优势;比较利益 "#v=IJy&r
compensation 补偿金;赔偿 ZpUCfS)|&
Compensation Committee [Stock Exchange of Hong Kong Limited] k>dsw :
赔偿委员会〔香港联合交易所有限公司〕 ZcuA6#3B
compensation from insurance 保险赔偿 TF2>4 p
compensation fund 赔偿基金 iv phlw
compensation fund levy 赔偿基金征费 79\JxiSB
compensation rate 补偿率 yNm:[bOER
Compensation Review Committee 赔偿检讨委员会 'Dvv?>=&
compensation scheme 赔偿计划 KXV[OF&J
compensation trade 补偿贸易 tb:L\A^:
compensation value 补偿值 axHK_1N{
compensatory payment 补偿付款 ,>t69 Ad
competition and pricing strategy 竞争与定价策略 C^QtSha
competitive edge 竞争优势 [4fU+D2\d
competitive price 具竞争力的价格 J$~<V
IX
competitive tender 竞争性投标 e]=!"nJ+
Compliance Committee [Stock Exchange of Hong Kong Limited] e4~>G?rM_
监察委员会〔香港联合交易所有限公司〕 jBaB@LO9G
component of expenditure 开支组成部分 qQ!1t>j+H
Composite Consumer Price Index 综合消费物价指数 SXao|{?O
composite index 综合指数 2_Wg!bq
composite rating 综合评级 ;['[?wk
composite return form 综合报税表 T#pk]c6Q
Composite Securities and Futures Bill 《证券及期货综合条例草案》 '0$?h9"
composite tax return 综合报税表 3] 1-M
composition 组合成分;债务重整协议 pZ#ap<|>I
composition of earnings 收益组合成分 >NB?&|
compound increase 复合增加率;复合增长率 'qdPw%d
compound interest 复利 zqDR7+]
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 yL;M"L
comprador note 买办票据 RzhWD^b B
comprador order 买办付款令票 8q`$y$06Dk
comprehensive income tax 综合所得税 -@>BHC
comptroller 审计主任 PSawMPw
compulsory liquidation 强制清盘 fC}R4f7C
compulsory winding-up 强制清盘 r_EcMIuk
computation 计算;计算表 PA6=wfc
computational procedure 计算方法 y8VpFa
computer audit programme 电脑审计程序;电脑核数程序 l"n{.aL
concentrated position 集中持仓量 Th`skK&U
concentration risk 资金集中风险;集中融资风险 [sW.CK=3
concept stock 概念股 bqanFQj
concession 特许权;宽减措施;优惠 uP\lCqK,
concession contract 特许经营权合约 Z ,^9Z
concessionary rate 优惠率 Av0y?oGH
concordat 协定;契约;国际监管条约 &'l>rD^o
condition 条件 x\2?ym@
conditional endorsement 附有条件的背书 }HEvr)v9
conditional offer 有条件要约 XPB9~::
conditional sale agreement 有条件售卖协议 _=
#zc4U
conditions of tender 投标章程 gn5)SP 8
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》 "^I
mb,
conduct of business standard 业务操守准则 @H !$[m3
Confidentiality Understandings 保密谅解文件 xf%4, JQ
confirmation letter 确认书 6 \B0^
confirmation of mail transfer 信汇证明书 g~UUP4<$"
Confirmation of Payment 已缴税证明书 ;M]C1!D9#
confirmed letter of credit 保兑信用证 ]CU]pK?nq
confirming bank 保兑银行 QZ
`tNq :/
confiscation order 没收令 .kTG[)F0b
connected transaction 关连交易 s<x1>Q7X~
consensus capitalism 共识资本主义 vi@Lz3}::
conservative investor 保守投资者 p2PY@d}}.
consideration 代价;对价;约因 6)pH|d.FR
consideration issue [listing method] 代价发行〔上市方式〕 s08u @
consideration other than cash 现金以外的代价 o`khz{SU:
consignee 收货人;代售人 (BX83)
consignment 托运;寄售 D[O{(<9
consignor 付货人;托运人;寄售人 2tayP@$
consolidated account 综合帐目 4Ij-Ilg)%
consolidated account expenditure 综合帐目开支 JcJmds
consolidated balance sheet 综合资产负债表 \b}~2oX
consolidated cash deficit 综合现金赤字
7\o!HMfK
consolidated cash surplus 综合现金盈余 &iN--~}!$
consolidated enterprises sectorial index 综合企业分类指数 j?b\+rr
consolidated net earnings 综合净收益;综合净盈利 cYNJhGY
consolidated net profit 综合净利润;综合纯利 TI y&&_p
consolidated policy 综合保单 %tA57Pn>
consolidated price 综合价格 sqx`">R
consolidated profit and loss account 综合损益帐;综合损益表 :5GZ \Z8F
consolidated public sector expenditure 公营部门综合开支 TJ?g%
consolidated revenue account 综合收入帐 %}2@rLP
consolidated shareholders' fund 综合股东资金 0;,IKXK6X
consolidation of shares 股份合并 >k']T/%
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 4
;Qlu
consortium company 财团公司 I
PE}gp
consortium loan 银团贷款 NV4g~ +n
constant dollar figure 固定币值 C@o%J.9"#
constant market price 固定市价 "s
W-_j]
constant price 固定价格 +.[\g|G
constant price series 固定物价计算数列 0ZAj=u@O
constant rate 固定比率 cIXwiC8t
constituent stock 成分股 'NZGQebK
constitution 章程;组织章程 [%HIbw J
construction output 建造产出量 G@S&1=nj3
constructive trust 法律构定信托 ~
aZedQc
consultant accountant 顾问会计师 hwnx<f '
consultant's fee 顾问费 tXF]t
Consultation Paper on Proposed Regulation on Share Margin Financing B68H&h]D#'
《监管股票按贷财务的建议谘询文件》 n)8Yj/5
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability oN[Th
《有关联交所检讨董事资格的程序的谘询文件》 b|^I<7
consumer behaviour 消费者行为 _BnTv$.P
Consumer Council 消费者委员会 TOl}U
consumer credit financing operation 消费者信贷业务 (k-YI{D3
consumer demand 消费者需求 >L((2wfiN
consumer durables 耐用消费品 B\j~)vg
consumer expenditure 消费开支 `ia %)@
consumer goods 消费品 )tZ`K
|
consumer market 消费市场 8uG0^h}
consumer price 消费物价 #*q2d
Consumer Price Index [CPI] 消费物价指数 OVoO6F]
Consumer Price Index (A) 甲类消费物价指数 zo87^y5?G
Consumer Price Index (B) 乙类消费物价指数 kU>#1He
Consumer Price Index Classification System 消费物价指数分类法 I}1fEw>8
Consumer Price Index Report 《消费物价指数月报》 89ZDOji?O
Consumer Price Index series 消费物价指数系列 "&|lO|
consumer price inflation 消费物价上涨 l`oT:
Consumer Representative Action Fund 消费者集体诉讼基金 tvK rc
consumer sentiment 消费意欲 3l.Nz@a*
consumer spending 消费开支;消费支出 US"2O!u
consumption expenditure 消费开支 .;cxhgU
consumption pattern 消费模式 (PyTq
5:F
consumption product 消费产品 pEJ#ad
consumption tax 消费税 SG1&a:c+.
contango 交易延期费;延期交割费;期货溢价 '=-s1c@^
contingencies warrant 紧急拨款令;应急支款授权书 JIB?dIN
1
contingency 应急费用;意外开支准备金 hw7~i
contingency allowance 应急准备金 VoWA tNU
contingency sum 应急费用;意外开支准备金 eR(\s_`
contingent assets 或有资产 KC#kss
contingent debt 或有债权;待确定债务 `\nON
contingent interest 待确定的权益 f&+XPd %
contingent liabilities 或有负债 5+J64_
contingent profit 或有利润 5F% h>tqh
contingent right 或有的权利 ~r{\WZ.
continue to hold a deposit 继续持有存款 +.XZK3
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 .ou!g&xu
continuing rent 连续租金 A!Knp=Gw
continuing trustee 留任受托人 z+y;y&P
continuous licensing system 长期持牌制度 hg$qbeUl
Continuous Net Settlement System [CNS System] 持续净额交收系统 &?}kL=
h
contra account 对销帐户 "u .)X3
contra flow 资金回流 TXZ(mj?
contra item 对销项目 Xp<A@2wt?
contra transfer 对销转拨 uEc0/a :.
contract 合约 ]J8KCjq@
contract for difference 差价合约 Aqx3!
contract for service 服务合约 \7OJN
~&<
contract for settlement 平仓合约 *#ob5TBq[
contract note 成交单据 #rSasucr
contract of copartnery 合伙合约 YlZYS'_
contract of indemnity 弥偿合约 e|2vb
GQ
contract of insurance 保险合约 qAS70XjOF
contract of reinsurance 再保险合约 >X-ed
contract price 合约价格 {mCKTyN+
contracting party 订约人;立约人;缔约国 J3]qg.B%z
contractual agreement 合约协议 BXQ\A~P\
contractual commitment 合约承担 1 2%z3/i
contractual joint venture 合约式联营企业 SH@
contractual mutual fund 合约互惠基金 /Bg6z m
contractual right 合约权利 BK`Q)[
contractual savings fund 合约储蓄基金 v^y}lT
contributed surplus 实缴资本盈余 CF4Oh-f
contribution 出资;供款;捐款;分担款项 ~#HH;q_7m
contribution account 供款帐户 N (:E K
contribution to gross domestic product 在本地生产总值中所占比率 =UI,+P:
contribution to investment 出资额 glOqft&>`
contribution to pension fund 退休金供款 w~cq%%
contributor 供款人;出资人;捐助人 (`q6G d
contributory 分担人 CP F>^Mp#
contributory scheme 供款计划 mMD$X[:
contrived cessation of business 有预谋的停业 1)P<cNj
control 控制权;控制;管制 ?9wFV/
control of a company 公司的控制权;公司控股权 ZTgAZ5_cz
control of business 业务的控制权 -@gJqoo>
controlled company 受控制公司 gLXvw]
controller 控制人;控权人;会计长 onWYT} c{
controller of an authorized institution 认可机构控权人 +7U
A%q
controlling company 控股公司 a `[?,W:q
controlling interest 控制权益;控股权益 Tv*1q.MB
controlling officer 管制人员 ?:{0
controlling officer's report 管制人员报告 )$9C` d[
controlling shareholder 控股股东;持有控股权的股东 *tbpFk4/
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》 Z,N7nMJf
conventional lending 传统放款;常规放款 Xd19GP!
conversion 兑换;换算;转换〔证券〕 f2R+5`$
conversion factor 换算因数 Yq)YS]
conversion of stock 公债的转换 cW~6@&zp
conversion rate 兑换率;换算率;转换价格〔证券〕 n}ZBU5_
convertibility 可兑性;兑换性;自由兑换 /`j K
convertibility undertaking 兑换保证 VAF:Z
convertible 可兑换;可换股 ki*79d"$
convertible currency 可兑换货币 n8;G,[GM80
convertible debenture 可转换债权证 YfrTvKX
convertible loan stock 可转换股的债权股额 D@lAT#vA
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 ^%4(
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conveyance 转易;转易契;财产转让证书 ZhJ|ZvJ
conveyance of property 财产转让 /RXk[m-
conveyance on sale 售卖转易契 RB$ 8^#
conveyancing fee 业权转易费 J 4'!
conveyancing scale charges 物业转易收费标准 )z4kP09
cooling-off period 冷静期 hNR>Hy\
co-owner 共同拥有人;分权共有人 x#}j3"
PP
co-partner 共同合伙人 <5!RAdaj+
co-partnership 共同合伙 0=(-8vwd
Copenhagen Stock Exchange 哥本哈根证券交易所 [V #&sAe
core capital 核心资本 +hKPOFa'
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons (8m\#[T+R
《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》 43orR !.Z
Core Principles for Effective Banking Supervision [Basle Committee] _uy5?auQ
《有效监管银行业的主要原则》〔巴塞尔委员会〕 Vp{RX8?.
cornering “夹仓”;轧空;囤积居奇 5f^`4pT
corporate borrower 借款公司;借款机构 qS/71Kv'
corporate business 公司企业;公司业务 CgT QGJ}-
Corporate Communications Department [Stock Exchange of Hong Kong Limited] /kviO@jm4(
企业传讯部〔香港联合交易所有限公司〕 |"tV["a
corporate customer 公司客户 N:gstp
corporate dealer 公司交易商 ^) b7m
Corporate Finance Division [Securities and Futures Commission] 9OJ\n|,(
企业融资部〔证券及期货事务监察委员会〕 -)->Jx:{
Corporate Finance (D.T.C.) Limited 协联财务有限公司 l`5}i|4KTW
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 |)P;%Fy9
corporate governance 公司管治 zk^7gx3x
corporate income tax 公司所得税 "6Hjji@A
corporate investment adviser 公司投资顾问 UXdC<(vK
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 3z/O`z
corporate plan 公司计划 .D2ub/er
corporate practice 执业法团 px(1Ppb9
corporate profits tax 公司利得税 :#!F 7u
corporate savings 公司储蓄 )dN,b(w9
corporate service tax 公司服务税 dU04/]modD
corporate signature 法团的签名 $m%/veD k
corporation 法团;公司 { G>+.
corporation bond 公司债券 #<V'gE
corporation stock 公司股证;地方债券〔英国〕 ^&w'`-ra
corporation tax 公司税 va*>q-QCr
correction phase of stock market 股市调整期
$;`2^L
Correctional Services Industries Suspense Account 惩教工业暂记帐 8'_
]gfF
corrective affidavit 修正遗产申报誓章 I8pxo7(-
correspondent bank 代理银行 Yr(f iI
Cosmos Finance Limited 宇宙财务有限公司 1p5q}">z
cost 成本;费用;价格 v_F?x!
cost centre 成本中心 ~(doy@0M
cost competitiveness 成本竞争力 (S93 %ii
cost control 成本控制;成本管理 "@'9+$i6
cost convention 原值成本法;成本惯例 GH)+yD[o
cost effectiveness 成本效益;经济效益 gdn,nL`dP
cost efficiency 成本效率 ?B31t9
cost element 成本要素 nv|y@!(
cost flow 成本流转 }j<_JI
cost input 投入资金 WAXrA$:3J
cost management information system 成本管理资料系统 BOcEL%+
cost of an asset 资产成本 =81Xt1,
cost of borrowing 借贷成本 ;og<eK
cost of capital 资本成本;资金成本 r3lr`s`
cost of installation 安装费 |`9zE]
cost of issue 招股费用;发行股份费用 {}gk4xr
cost of living 生活费用 mp$II?hZ*
cost of transmitting 传送费用 RPqn#B
cost overrun 成本超支 OpX
cost price 成本价格 K1:)J.ca_
cost price structure 成本价格结构 8i
'jkyInT
cost to the revenue 政府收入的损失;政府减少的收入 ;iI2K/ 3
cost-benefit analysis 成本效益分析 B'~i Z65
cost-benefit study 成本效益研究 {y%O_-C'r
cost-book company 以成本帐原则组成的公司 \}&w/.T
cost-effectiveness analysis 成本效益分析 O*"wQ50Ou
costing 成本计算;成本计算法 @)B5^[4(;
costing and pricing policy 成本及定价政策 9jFDBy+
costing exercise 成本计算工作 p+1B6 j
costing review 成本检讨 uPD_s[
cost-of-living allowance 生活津贴 t#Yh!L6>
cost-of-living index 生活指数;生活费用指数 =7Gi4X%
cost-plus pricing 成本加成定价法 fO|u(e
cost-push inflation 成本推动的通货膨胀 X7!A(q+h
cost-recovery basis 收回成本的原则 E )SOcM)
cost-related charges 依成本而定的收费 H zK=UcD
cost-related fee 依成本而定的收费 \}(-9dr
co-surety 共同担保人 ol>=tk 8}
co-trustee 共同受托人 _C\
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cotton futures 期棉 <