C: > P(eW7RL
--Oprl
calendar year figure 历年数字 BpH|/7
call 催缴通知;认购期权 e:qo_eSC^-
call deposit 通知存款;活期存款 0HjJaML
call loan 短期同业拆借;通知贷款 {b(rm,%
call margin 补仓;追加保证金 ?LM:RADCm
call market 短期同业拆放市场 h>dxBN
call money 短期同业拆借;活期贷款 ll_}& a0G
call option 认购期权;看涨期权 fb/qoZ
call price 赎回价格;提前赎回价 aJI>FTdK
call warrant 认购认股权证;回购认股权证 E\w+kAAf
callable share 可收回股份;可兑付股份 fzl=d_
called up share capital 已催缴股本 3KtAK9PT
Canadian Dollar [CAD] 加拿大元 !@( M_Z'
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 77``8,
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 P!5Z]+B#
cancellation price 取消费 AQ-mE9>P
cap 上限 ^ b@!dS
capital 资本;资金 zgK;4
22$m
Capital Accord 《资本协定》 Pfm*<,'x"[
capital account 资本帐;非经常帐 )eECOfmnZ
capital account commitment balance 资本帐承担额结余 0X.TF
Capital Adequacy Directive [CAD] 《资本充足指引》 B-$+UE>%
capital adequacy ratio [CAR] 资本充足比率 XHy?
capital allowance 资本免税额 }bp.OV-+
capital alteration 资本变更 3a%xn4P
capital and liabilities ratio 资本负债比率 `%uK0qw"
capital and liquidity requirement 资本与流动资金的规定 S:#e8H_7m]
capital appreciation 资本增值 Im6U_JsNZh
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〕 Q2q|*EL
capital assets 资本资产 Eevw*;$x
capital at risk 风险资本 1XCmMZ
capital base 资本基础;资金基础 E$w#+.QP
capital charges 资本支出;资本费用 z=B<
`}@3
capital commitment 资本承担 2pz4rc
capital contribution certificate 出资证明书 $1~c_<DN
capital convergence 划一资本充足比率 AhR0zg
capital cost 资本成本;建设成本;建设费用 ~,T+JX
capital cover 资本保证 F% }7cm2
capital deficit 资本亏绌;资本赤字 *y{+W
capital divided into shares 资本分成股份 V+46R
]
capital element 资本因素;资本部分 `6P?G|'
capital equipment 资本设备
F,zG;_
capital expenditure 资本开支;非经常开支 _1P`]+K\D$
capital expenses 资本费用 PzLJ/QER
capital financing 筹集资本;以非经常收入支付非经常开支的结算 YN/u9[=`
capital flow 资金流量 lO[E[c G
capital formation 资本形成;集资 q4)Ey
capital formation figure 资本组合数字 GJvp{U}y9I
capital fund 资本基金 %w$mSG
capital gain 资本增益;资本增值 ?;_H{/)m
capital gains tax 资本增值税 E.9^&E}PG
capital goods 资本财货;资本货物 cg{Gc]'1#
capital grant 非经常补助金;非经常拨款;建设补助金 @/LiR>,
capital grant cycle 建设补助金周期 vffH
capital injection 注入资本;注资 )&Mq,@
capital input 投入资本 9Yn)t#G'`F
capital intensity 资本密集度 y=#j`MH{>
capital intensive 资本密集 W]zwghxH
capital investment 资本投资 .ots?Ns
Capital Investment Fund 资本投资基金 w
[L&*
capital loss 资本损失 ?&6Q%IUW1
capital maintenance 资本保值;资本保留 J]dW1boT@
capital market 资本市场;资金市场 ~?CS_B *
capital market instrument 资本市场票据 *.o"ZVl
capital money 资本款项 %{U"EZ]D!
capital money subject to a trust 信托财产资本 5*Btb#:
capital movement 资本流动 `4skwvS=
capital nature 资本性质 p=vV4 C:
capital outlay 资本支出 aV#h5s
capital portion 资本部分 _\UIc;3Gl
capital profit 资本利润 l77'Lne
capital project 基本工程项目;非经常开支项目 @C=m?7O98
capital receipt 资本收入 L$kgK# T
capital redemption 资本赎回 oK$'9c5<
capital redemption business 资本赎回业务 ]hL:33
capital redemption contract 资本赎回合约 a}dw9wU!:
capital redemption reserve 资本赎回储备 L@?e:*h
capital reduction 资本减缩;减资 12 -EDg/1
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] }Bi@?Sb
股本削减计划〔香港联合交易所有限公司〕 UG # X/%p
capital repayment 偿还资本 {l@WCR
capital reserve 资本储备;后备资本 \WX@PfL
capital revenue 资本收益;非经常收入 T=>vh*J
capital spending 资本开支;资本支出;非经常开支 6m@0;Ht
capital stock 股本 me:iQ.g
capital stock subscription 认缴股本;认购股本 \+9;!VWhl
capital subsidy 建设津贴;基本建设津贴 L ?Cjo4xS
capital subvention 非经常资助金 l/QhD?)9
capital sum 资本额 :xtT)w
capital tax 资本税 f]]f85
capital transfer tax 资本转移税 L0xsazX:x
capital turnover 资本周转率 pr/'J!{^
capital value 资本价值 K'V 2FTJI
capital works project 基本工程项目 cl_TF[n?
Capital Works Reserve Fund 基本工程储备基金 7VY8CcL
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 x%pRDytA
capitalization 资本化;资本总额 ,WGc7NN`
capitalization of interest 利息化作本金 NN mM#eB:4
capitalized interest 化作本金的利息 S}b~_}
capitalized loan 转作资本的贷款 6uqUiRs()
capitalized value 资本还原值;资本化价值 9$wAm89
capitation grant 按人计算的补助金 ##GY<\",;
captive insurance business 专属自保保险业务 5e8xKL
car insurance 汽车保险 p(?g-
Caribbean Development Bank 加勒比开发银行 )'t&q/Wn
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] 5D
L,U(Y
意大利嘉利堡银行 8gAu7\p}
cartel 同业联盟;卡特尔 {:$NfW
cartelized rates system 联营式利率制度 \C7q4p?8
cash 现金;现款 B$j' /e-Zk
cash accounting system 现金会计制度 5VZjDg?
cash acquisition 以现金投资所得的资产 Z0W0uP;J
cash allowance 现金津贴 2LC
w*eT{)
cash assets 现金资产 #QS?s8IrW
cash at bank 银行现金;银行存款 TaWaHf
cash balance 现金结余 -x5F;d}
cash basis 现金收付制;收付实现制 qX?[mdCHZ
cash basis accounting 现金收付制会计;收付实现制会计
7O$ &
cash bonus 现金红利 >4c` UW
cash book 现金出纳帐;现金簿 &oEyixe
cash client 现金客户 %N1"*</q
cash commission rebate 现金回佣 djGs~H>;U_
cash compensation 现金补偿 cWM:
cash contribution 现金承担额;现金分担额 Fpf><Rn
cash cost 直接费用;现金成本 G A EZY
cash coupon 现金礼券 {Zl4C;c
cash credit 现金信贷 h7*O.Opm=
cash deficit 现金赤字 +99Bi2H}o
cash deposit and withdrawal 现金收支 QtlT&|$
cash disbursement journal 现金支出日记簿 R>HY:-2
cash disbursement slip 现金支出传票;现金支出单 }1@E"6kF
cash flow 现金流量;银根 f"P$f8$
cash flow lending 流动现金放款;无抵押融资 _A3X6
cash flow statement 现金流量表;现金流动表 @ZG>mP1Vo
cash flow surplus 现金流量盈余 Zw24f1iY
cash in hand 库存现金;手头现金 8i[LR#D)
cash in till 备用现金 Yv=g^tw
cash in transit 运送中现金;在运现金 T%~SM5
cash input 投入现金 5*+I
M*c
cash input figure 现金投入数字 ="2/\*.SL
cash limit 现金支出限额;现金限额 G
B&:G V
cash margin 现金保证金 aj
v}JV&:
cash market 现货市场;现金交易市场 bw5T2wYZ
cash offer 现金要约;现金补偿额 XWXr0>!,?
cash payment 现金付款;现金支付 ,J&9kYz
cash position 现金头寸 7>&1nBh. f
cash price 现金价格 }LQ\a8]<
cash receipts journal 现金收入日记簿 $Elkhe]O %
cash receiving slip 现金收入传票;现金收入单 R{`gR"*
cash settlement 现金结算 [xf$VkjuF
cash surplus 现金盈余 IM]h*YV'
cash with order 订货付现;凭票即付 O8y9dX-2
cashier's order 银行本票 C=[Ae,
cashier's order outstanding 未承兑的银行本票 Fv@tD4I>
cash-limited subhead 有现金支出限额的分目 U{HML|
cash-sweep 现金彩票活动 HzEGq,.
casual client “散客”;“散户” ^/<|f,2
CCASS Depository 中央结算系统证券存管处 )#PtV~64
CCIC Finance Limited 中芝兴业财务有限公司 snq;:n!
cedant 分出者 j%WY ,2P
ceding company 分出公司 QoseS/
ceding insurer 分出保险人 e96#2A5f
ceiling 上限 [zx|eG<&-
ceiling price 最高限价
#Qsk}Gv
central bank 中央银行 X Ny
Y$
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 1a*6ZGk.
central banking 中央银行业务 b!,ja?
central banking function 中央银行职能 0ERsMnU'
Central Clearing and Custodian System 中央结算及托管系统 sZwZWD'
Central Clearing and Depository System 中央结算及存管系统 &~ y{'zoL
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 *v&*% B
central clearing house 中央结算所 {#9,j]<
central clearing system 中央结算制度;集体交收系统 `-u7 I
central custody system 中央托管系统 J'Gm7h{
central depository 中央存管处 gi1j/j7
central depository system 中央证券存管制度 'e85s%ru
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 [Xq<EEb
central rate 中央汇率;中心汇率 B.RRdK+:
Central Registration Hong Kong Limited 香港中央证券登记有限公司 y;r"+bS8
Central Tender Board 中央投标委员会 #<]Iz'\`
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 Q0WY$w1<
centralized budgetary and payments system 集中预算及支付制度 x G ^f
centred 12-month moving average 十二个月定位移动平均数 zQ<88E&&Xs
certificate of approval 批准证明书 +N8aq<l
certificate of beneficial entitlement to property 资产权益证书 _aY.
certificate of compliance 合格证明书;合约完成证明书 ,(;5%+#n
certificate of deposit [CD] 存款证 %ZiK[e3G
certificate of exemption from estate duty 豁免遗产税证明书 )$h-ZYc
certificate of incorporation 公司注册证书;法团注册证书 YuA7r"c
certificate of incorporation of registered trustees 注册受托人法团证书 ^}@`!ON
certificate of indebtedness [CI] 负债证明书 ])=H
certificate of insurance 保险证书 m3luhGn
certificate of interest 权益证明书;息票 m/{Y]D{2
certificate of means 资产证明书 ,ex]$fQ'
certificate of participation 参与证明书 ,jTPg/r
certificate of payment of profits tax 缴付利得税证明书 BCBU b
certificate of preference 特惠税证 #fN/LO
certificate of rateable value 应课差饷租值证明书 L^)qe^%3
certificate of registration 登记证书;注册证明书 z'*ml ?
certificate of satisfaction 清偿证明书 2m_H*1HJ
certificate of transfer 转让证明书 0mVuD\#=!
certificate to bearer 不记名证明书 mtIMW9
certification 核证 mYzcVhV
certification fee 核证费 o6|"J%9GX
certified cheque 经银行证明可兑现的支票 zsQF,7/}B
certified public accountant [CPA] 执业会计师 qh H+m
certified statement 经证明的报表 c&b/Joi7@
cessation of business 停业 _0m}z%rI
cession 分保 F^]aC98]1
C.F. Finance Company Limited 浙一财务有限公司 8yvJ`eL-
chance 机会;中彩机会 A6Q c;v+
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 KX=/B=3~
change of domicile 迁册 H>Ks6V)RL4
change to estimates 修订预算 80HEAv,O
change to the approved estimates of expenditure 核准开支预算的变动 \6i9q=
charge 费用;押记;抵押 cCk1'D|X[e
charge number 税单号码 pagC(F
charge on assets 资产的征税 r.?+gW!C
charge upon general revenue 从政府一般收入中拨款支付 A]#_"fayo
chargeable 可予征收;应课税的 }H; ]k-)
chargeable agreement for sale 可予征收印花税的买卖协议 XHZLWh"gS
chargeable income 应课税入息 8;0^'Qr8
chargeable normal trading receipt 应课税的一般营业收入 f}%sO
chargeable profit 应课税利润 H(?e&Qkg
chargeable to tax 应课税 O'fc/cvh='
charged to... 记入……帐目 M&OsRrq
chargee 承押记人 soDfi-2o3
charge-holder 受押人 Yx!n*+ :J
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 7>
)l{7
charging order 押记令 jOtzx"/)rE
chargor's right 押记人的权利 c[Yq5Bu{y
charitable donation 慈善捐款 418gcg6)
charitable trust 慈善信托 eWw y28t
charity property 慈善财产 T%w(P ^qk
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 TtZrttCE6
charter 章程;特许权 `!_? uT
charter of incorporation 成立章程 ^>eFm8`N
chartered accountant 特许会计师 Nl=+.d6Qo
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 jWhD5k@v
Chartered Institute of Public Finance and Accountancy [United Kingdom] yG4 MUf6
特许公共财政及会计学会〔英国〕 sE}sE=\
charterer 承租人 ^&HI+M
Chase Manhattan Asia Limited 美国大通亚洲有限公司 h ;jsH!
Chase Manhattan Bank 美国大通银行 I'P!,Y/>
chattels 实产 $:P[v+Uy
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 u>1v~3,r#
Che Hsing Finance Company Limited 浙兴财务有限公司 (a,6a
check-and-balance system 制约平衡制度 0oQ/J:
Chekiang First Bank Limited 浙江第一银行 f}A^]6MO:
cheque 支票 )2/b$i,JKk
Chiao Yue Finance Company Limited 侨裕财务有限公司 %$^$'6\77
Chiba Bank, Ltd. 千叶银行 >[hrJn[
Chicago Board of Options Exchange 芝加哥期权交易所 r^e-.,+
Chicago Board of Trade 芝加哥交易所 (Y&R0jt
Chicago Mercantile Exchange 芝加哥商品交易所 }WoX9M; 1
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 8`6
LMQ
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 xR _DY'z
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 :3:)E
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 =\*S'Ded
child allowance 子女免税额 ayHn_
China & South Sea Bank Limited 中南银行 *SWv*sD
China Affairs Committee [Hong Kong Futures Exchange Limited] ;>sq_4_
中国事务委员会〔香港期货交易所有限公司〕 eUYG96Jw
China concept stock 中国概念股 4U:DJ_GN
China Construction Bank 中国建设银行 h@EJTAi
China Development Division [Stock Exchange of Hong Kong Limited] <x ^IwS
中国发展科〔香港联合交易所有限公司〕 p{w}
China Economic News 《中国经济新闻》 Gl=@>Dc%
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 &MBOAHhze
China State Bank Limited 国华商业银行
I)qKS@
Chinatrust Commercial Bank, Limited 中国信托商业银行 j^:b-:F
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 A-}PpH~.Z
Chinese Bankers Club, Hong Kong 香港银行华员会 +ESX.Vel
Chinese Banks' Association 香港华商银行公会 CRP7U
Chinese Gold and Silver Exchange Society 金银业贸易场 [@jp9D
H
Chinese New Year bonus 年奖;年终花红 @b4b{d5[
chit fund 银会 H)-L%l|9
Chiyu Banking Corporation Limited 集友银行有限公司 (gFQK[
Chiyu Finance Company Limited 集友财务有限公司 `;R|V
Cho Hung Finance Limited 朝兴金融有限公司 <ihhV e
choses in action 无形动产;据法权产 &0?DL
chronological book 序时帐簿 H;4oZ[g
Chubu Securities Finance Company 中部证券金融公司 4+ykE:
Chung Khiaw Bank Limited 崇侨银行 [<,0A]m
Chung Nan Finance Company Limited 中南财务有限公司 X*(gT1"t
Chuo Trust & Banking Co., Ltd. 中央信托银行 *vEU}SxRuv
Chuo Trust Asia Limited 中央信托亚洲有限公司 xtG)^x!
Citibank, N.A. 万国宝通银行 \z<ws&z3`$
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 }Z<D^Z~w
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 r@\,VD6J
Citicorp International Limited 万国宝通国际有限公司 g4?Q.'dZr
civil debt 民事债项 DX7Ou%P,mg
Civil Service Pension Reserve Fund 公务员退休金储备基金 A632 :V
claim 申索;索偿;债权 &:IfhS
claim equalization fund 申索平衡基金 (v9!g#
claim for refund of property tax 申请发还物业税 0q-0zXlSL
claim of debt 债权申索 o<9yaQ;
claim on bank 对银行的债权 _gis+f/8h
claim to dividend 摊还债款申索 2&3eAJC
claimant 申索人;索偿人 `kI?Af*;v
claims statistics 申索统计数字 !]n{l_5r
class of insurance business 保险业务类别 uMljH@xBc
class of property 财产类别 2y&_Z^kI?
claw-back 递减率 UXXqE4x
clearance cost 清拆成本 zEnC[~W
clearing 结算;票据交换;清算 yL^M~lws
clearing account 结算帐户 >^2ZM
clearing and settlement system 结算和交收系统 \3J+OY
clearing balance 结算差额 g6tWU
clearing bank 结算银行 f]O5V$!RuE
clearing cheque 交换支票 5M/%%Ox
clearing house 结算所;票据交换所 gwZ+GA
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 TPV6$a <
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 11^ {WF
clearing member 结算会员 {m1t~ S
Clearing Members' Fund 结算会员基金 v]UU&Jq8U
clearing participant 结算参与者 ^Y1AeJ$L
clearing rebate 结算费用的回佣 [M,27
Clearing Rules [SEHK Options Clearing House Limited] 8+@1wks
《结算规则》〔联交所期权结算所有限公司〕 Xuz8"b5^Zx
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 OgzGkc@A
Clerk to the Board of Review 税务上诉委员会书记 0%(4G83gw
client 客户;委托人;当事人 P"[ifsp
client agreement 客户协议 )j)y5_m
client confidentiality 客户保密的责任 VyBJIzs0
client money 客户款项 g~i''lng
client statement 客户结单 ?(|TP^
clients fund 客户资金 9OO0Ht4j
close 结算;收市;收盘 i75?*ld
close a position 平仓;轧平头寸 `"^@[1
close company 股份不公开的公司 =PeW$q+
close higher 收市时价位较高 N7Z(lI|a;
close lower 收市时价位较低 S|z(
close mixed 收市时荣辱互见 =X%R*~!#Of
close of exchange 交易所停市 !/=9VD{U!
close of financial year 财政年度终结 =l?"=HF
close out 平仓 qW` XA
close out a long position 平长仓 ~0Q\Lp);
close out a short position 平空仓 :c+a-Py
$E
close steady 收市时价格稳定 N`L'
4v)
close the gap 弥补差距 uj+.L6S
closed position 平仓 wUZ(Tin
closed-end investment corporation 股份固定的投资公司 &j
wnM
close-out price 抛售价格 *;ZW=%M
closing account 决算帐户 O #uaGziFf
closing balance 期终结余;收市结余 OmoplJ+
closing price 收市价;收盘价 V}Y~z)i0
closing quotation 收市价;收市行情 qx#ghcU
closing rate 收市汇价;收盘汇率 80R=r
closing transaction 平仓交易 +lXdRc`6
clothing levy 成衣税 qAuUe=w%p
club deposit 零存整付存款 s\3Z?zm8
Code of Aid 《资助则例》 ux/[d6To
Code of Banking Practice 《银行营运守则》 A+bubH,
Code of Best Practice [Stock Exchange of Hong Kong Limited] 2=Vkjh-
《最佳应用守则》〔香港联合交易所有限公司〕 uV*f[l
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕;《操守准则》〔香港期货交易所有限公司〕 >k&lGF<nl
Code of Conduct for Persons Registered with the Securities and Futures Commission eW }jS/g`
《证券及期货事务监察委员会注册人操守准则》 2C
8L\
code of practice 实务守则;经营守则;执业守则 h\: tUEg#J
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 /hA}9+/
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 =c5 /cpZ^
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 Hi4@!]
Code on Pooled Retirement Funds 《集资退休基金守则》 XQ4^:3Yc
Code on Share Repurchases [Share Repurchase Code] v=yI#5
《公司购回本身股份守则》〔《股份购回守则》〕 QBBJ1U
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 [K|>s(Sf*
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 Br.$L
co-debtor 共同债务人 (fLbg,
co-financing scheme 共同融资计划 2=UTH%1D
cognizance 证明令 MIMPJXT#.
coin 硬币 6lH>600]u
coin replacement programme 硬币取缔计划 @Tm0T7C
coin set 套装硬币 EssUyF-jwU
coinage 硬币 -$!Pf$l@
Coinage Security Fund 硬币发行基金 Af!
W
K=
cold call 主动与准客户接触 A)`fD
%+
collapse in prices 价格下泻;价格下挫;价格暴跌 ED =BZR
collateral 抵押品 R~seUW7uv"
collateral bond 担保债券 1PT_1[eAR
collateral loan 抵押贷款 A?{aUQB~|
collateral security 附属抵押品 t9-\x
collection 征收;收取 q_m#BE;t
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 WTy8 N
collection of betting duty 收取博彩税 ?U.&7yY
Collection Office [Inland Revenue Department] 收税处〔税务局〕 :O@,Z_"
collective consumption 集体消费 X:} 5L>'
Collector 收税主任 SJ|.% gn
Collector of Rates 差饷征收官 5IF~]5s
Collector of Stamp Revenue 印花税署署长 BX)cV
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 W~@GK
combined surplus 合并盈余 /\Y%DpG$
combined visible and invisible trade account 有形及无形贸易合并帐目 ~ @"Qm;}
"
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 gCBZA;/
commemoration coin 具纪念性的硬币 Uc%`? +Q
commencement of winding-up 清盘开始 }?ac<> u&
commerce and industry sub-index 工商分类指数 =*)O80oaW
commercial activity 商业活动 P A+e= %
commercial bank 商业银行 Zv7$epDUz
Commercial Bank Act of Norway 《挪威商业银行法》 TYLl_nGr
Commercial Banks Law 《商业银行法》 T;pn -
commercial borrowing 商业借款 snk{u/0Xm
Commercial Code of Japan 《日本商法》 '/"M02a
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 Zo638*32
commercial invoice 商业发票 p=5H^E m1
commercial letter of credit 商业信用证 MAhPO!e5.
commercial loan 商业贷款;商业放款 $R#L@iL-
commercial paper 商业票据 8@C|exAD`
commercial paper market 商业票据市场 B[m{2XzGH
commercial registry 商业登记处 <?va)
ou
commercial return 商业回报 _/w-gL{
commercial sale 商业销售 a*wJcJTpV"
commercialization 商品化 o4
OEA)k)=
commercially viable 具商业利益;有利可图 o5G "J"vxe
Commerzbank AG 西德商业银行 s$y#Ufz
commission 佣金;委员会 RlPByG5K
Commission des Operations de Bourse of France 法国证券事务监察委员会 )cmLo0`$
commission house 佣金行;代办行 kp>Z /kt
commission payable 须付的佣金 36Y[7m=
commission rebate 佣金回扣 I z=w2\r
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 Xs,PT
Commissioner of Banking 银行监理专员〔银监专员〕 ?kxWj(D
Commissioner of Estate Duty 遗产税署署长 2B?i2[a,
Commissioner of Inland Revenue 税务局局长 MldL"*HW:
Commissioner of Insurance 保险业监理专员 HkB<RsS$p_
Commissioner of Rating and Valuation 差饷物业估价署署长 G78j$
^/0
commitment 承担;已承担的开支;承担额;承担项目 vgp%;-p(
commitment fee 承诺费 o 0
#]EMr
Committee of the Hong Kong Association of Banks 香港银行公会委员会 U4I` xw'
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 R3!vS+5rR
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 ~acK$.#
Committee on Payment System [Hong Kong Monetary Authority] h}<ZZ
支付系统委员会〔香港金融管理局〕 |Ie`L("
Committee on Unit Trusts [Securities and Futures Commission] Z!l!3(<G.f
单位信托委员会〔证券及期货事务监察委员会〕 1E_Ui1 [
Commodities Dealers' Deposit Fund 商品交易商按金基金 c89vx 9
Commodities Trading Commission 商品交易事务监察委员会 xi^e =:;`
commodity 商品 k_^/
commodity classification 商品分类法 *K^O oS
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 [MP:Eeg
commodity dealer 商品交易商 2/q=l?
commodity exchange 商品交易所 R2ZQBwB
Commodity Exchange Compensation Fund 商品交易所赔偿基金 ]c=1-Rl
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 1>{-wL4rc
commodity flow method 商品流动法;商品流通法 &+iW:
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 _%%"Y}
commodity futures contract 商品期货合约 z(68^-V=:
commodity market 商品市场 Ui;s.f
commodity tax 商品税 5&Kn #
commodity trading adviser 商品交易顾问 ho$%7mc
commodity trading adviser's representative 商品交易顾问代表 GQBN-Qv
commodity trading advisory contract 商品交易顾问合约 F@K;A%us)
commodity warrant 商品期权证 ;@s~t:u
commodity-based investment 以商品为基础的投资 fR;_6?p*B
common fund 共同基金 TN_$E&69I
common property 分权共有财产 C}EDl2
common share 普通股 eE_XwLE
common stock 普通股 7f,WzvV
Commonwealth Bank of Australia 澳洲联邦银行
C2i..iD
Commonwealth Development Corporation 英联邦发展公司 ~y^lNgujO
Commonwealth Finance Ministers Conference 英联邦财长会议 $s!meg@s
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 JLn<,Gn)<\
Commonwealth income tax 英联邦入息税 F;@&uXYgc
Commonwealth Preference 英联邦特惠制 l;kZS
communal property 公有财产;公有产业 g}KZL-p4\m
communication expenses 通讯费用 *uM*)6O 3
Community Preference 欧共体特惠制 DN0b.*[`3
commutation of pension 退休金的折算 Sylsp%A
commuted gratuity 折算酬金 6+#cyKj
commuted pension gratuity 经折算的退休酬金 '
uw&f;/E
Companies Act [United Kingdom] 《公司法令》〔英国〕 ;CBdp-BUj
Companies Handbook 《上市公司手册》 `I{Q,HQ7
companies inspector 公司检查员 c)fp;^
Companies Liquidation Account 公司清盘帐户 8{t&8Ql n
Companies Ordinance: Information to be Included in a Rights Issue Prospectus ?{")Wt
《公司条例:供股章程须载有的资料》 =@
Companies Ordinance: Information to be Included in Prospectuses Regarding the Valuation of Land and Buildings 《公司条例:招股章程须载列有关土地或建筑物的评估的资料》 T^G<)IX`c
Companies Registration Officer 公司注册主任 N\&;R$[9:
Companies Registry 公司注册处
,^C;1ph
Companies Registry Trading Fund 公司注册处营运基金 S6X<3L`FfH
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 T
bWZw
Company Formation and Enforcement Division [Companies Registry] >vy+U
公司成立及条例执行部〔公司注册处〕 mj|9x1U)
company in which the public are substantially interested 由公众拥有相当权益的公司 [
Ulo; #P
company limited by guarantee 担保有限公司 X+@,vCC
company limited by shares 股份有限公司 ^`?>
Huu<w
company register 公司登记册 dig76D_[e
company registration fee 公司注册费 p ivS8C
company with limited liability 有限法律责任的公司 2oASz|
company's memorandum 公司组织章程 @'4D9A
company's reserve 公司储备 r!iuwE@
comparative advantage 比较优势;比较利益 giJyMd}x
compensation 补偿金;赔偿 RVx<2,['
Compensation Committee [Stock Exchange of Hong Kong Limited] k<qH<<r*
赔偿委员会〔香港联合交易所有限公司〕 .CpO+z
compensation from insurance 保险赔偿 l/NK.Jr
compensation fund 赔偿基金 "PtH
F`mo
compensation fund levy 赔偿基金征费 *^_!W'T{j
compensation rate 补偿率 \M@8# k|
Compensation Review Committee 赔偿检讨委员会 h_!"CF<n
compensation scheme 赔偿计划 S}O\<6&
compensation trade 补偿贸易 iK:]Q8b
compensation value 补偿值 RVnYe='
compensatory payment 补偿付款 o#6}?g.
competition and pricing strategy 竞争与定价策略 6P|neb}
competitive edge 竞争优势 ~T9[\nU\
competitive price 具竞争力的价格 itvdzPO
competitive tender 竞争性投标 a| cD{d
Compliance Committee [Stock Exchange of Hong Kong Limited] rd{(E
监察委员会〔香港联合交易所有限公司〕 SbivW5|61
component of expenditure 开支组成部分 X_l,fu^C#$
Composite Consumer Price Index 综合消费物价指数 V|7CYkB8
composite index 综合指数 4/|=0TC;
composite rating 综合评级 UMaKvr-C&
composite return form 综合报税表 KW<CU'
Composite Securities and Futures Bill 《证券及期货综合条例草案》 N/VIP0Kb
composite tax return 综合报税表 zY-m]7Yf
composition 组合成分;债务重整协议 sA.yb,Fw
composition of earnings 收益组合成分 ` 454=3H
compound increase 复合增加率;复合增长率 JM%#L *;
compound interest 复利 +dv@N3GV
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 k#n=mm'N9
comprador note 买办票据 m
Y0C7i
comprador order 买办付款令票 XQ8Imkc
comprehensive income tax 综合所得税 1 Y&d%AA
comptroller 审计主任 R&0l4g-4>
compulsory liquidation 强制清盘 Y~xZ{am
compulsory winding-up 强制清盘 C-Z,L#
computation 计算;计算表 }1dh/Cc`
computational procedure 计算方法 Tp13V.|
computer audit programme 电脑审计程序;电脑核数程序 LAeX e!y
concentrated position 集中持仓量 Ex3woT-
concentration risk 资金集中风险;集中融资风险 +n dyR
concept stock 概念股 r
N7"%dx
concession 特许权;宽减措施;优惠 kz^G.5n
concession contract 特许经营权合约 rge/jE,^~Z
concessionary rate 优惠率 %*nZ,r
concordat 协定;契约;国际监管条约 .bGeZwvf:G
condition 条件 $Vzfhj-if
conditional endorsement 附有条件的背书 |z%,W/Ef
conditional offer 有条件要约 =Wa\yBj_;m
conditional sale agreement 有条件售卖协议 Zpmy)W]1
conditions of tender 投标章程 *gn*S3Is[j
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》 .$iIr:Tc>
conduct of business standard 业务操守准则 x?IT#ty
Confidentiality Understandings 保密谅解文件 *&D=]fG
confirmation letter 确认书 -E7\.K3
confirmation of mail transfer 信汇证明书 25L{bcng
Confirmation of Payment 已缴税证明书 xjN~Y D:
confirmed letter of credit 保兑信用证 Tx(R3B+u7
confirming bank 保兑银行 f7'%AuSQ(
confiscation order 没收令 guvQISQlY
connected transaction 关连交易 F`u~Jx8.*
consensus capitalism 共识资本主义 y(k2p
conservative investor 保守投资者 Kf.b
<wP{
consideration 代价;对价;约因 6X7_QBC)
consideration issue [listing method] 代价发行〔上市方式〕 :-)[B^0
consideration other than cash 现金以外的代价 EIRf6jL
consignee 收货人;代售人 V_* ^2c)
consignment 托运;寄售 =j0V/=
consignor 付货人;托运人;寄售人 [>;O'>
consolidated account 综合帐目 A?/?9Gr
consolidated account expenditure 综合帐目开支 zjmc>++<t
consolidated balance sheet 综合资产负债表 xcig'4L
consolidated cash deficit 综合现金赤字 v6:DA#0
consolidated cash surplus 综合现金盈余 sq_:U_tJ
consolidated enterprises sectorial index 综合企业分类指数 pP @#|T
consolidated net earnings 综合净收益;综合净盈利 d\v _!7
consolidated net profit 综合净利润;综合纯利 dQ[lXV[}v
consolidated policy 综合保单 }W<L;yD
consolidated price 综合价格 mI# BQE`p6
consolidated profit and loss account 综合损益帐;综合损益表 EB#z\
consolidated public sector expenditure 公营部门综合开支 yl}Hr*
consolidated revenue account 综合收入帐 7@F B^[H:y
consolidated shareholders' fund 综合股东资金 Ogb_WO;)
consolidation of shares 股份合并 9O"?T7i"#
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 J{y@ O
consortium company 财团公司 T*IudxW
consortium loan 银团贷款 i,'~Ds
constant dollar figure 固定币值 yrjm0BM#
constant market price 固定市价 ;%1^k/b6t
constant price 固定价格 |Xag:hof
constant price series 固定物价计算数列 UTPl7po5D
constant rate 固定比率 i]nE86.;
constituent stock 成分股 D1f=f88/}
constitution 章程;组织章程 -n9e-0
construction output 建造产出量 HIF]c
constructive trust 法律构定信托 !4E:IM63
consultant accountant 顾问会计师 <7GK *I
consultant's fee 顾问费 jK =[
Consultation Paper on Proposed Regulation on Share Margin Financing v!,O7XGH~
《监管股票按贷财务的建议谘询文件》 _KFKx3<m!
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability yS*PS='P
《有关联交所检讨董事资格的程序的谘询文件》 <L J$GiU
consumer behaviour 消费者行为 A-W7!0
Consumer Council 消费者委员会 +3C
S3fTq
consumer credit financing operation 消费者信贷业务 JG[+e*8
consumer demand 消费者需求 6voK{C4J
consumer durables 耐用消费品 G 1$l %B
consumer expenditure 消费开支 g_=Q=y@,
consumer goods 消费品 ^.(]i\V_
consumer market 消费市场 "a: ;
consumer price 消费物价 $?\],T
Consumer Price Index [CPI] 消费物价指数 J0#% *B
Consumer Price Index (A) 甲类消费物价指数 Ur`v*LT}~
Consumer Price Index (B) 乙类消费物价指数 =9c24j
Consumer Price Index Classification System 消费物价指数分类法 (:\hor%
Consumer Price Index Report 《消费物价指数月报》 6-3l6q
Consumer Price Index series 消费物价指数系列 \;3r
consumer price inflation 消费物价上涨 L,WKL.
Consumer Representative Action Fund 消费者集体诉讼基金 =4zsAa
consumer sentiment 消费意欲 BWs\'B
consumer spending 消费开支;消费支出 rLwc=(|
consumption expenditure 消费开支
; H3kb
+
consumption pattern 消费模式 #'T|,xIr-Q
consumption product 消费产品 /$n${M5!
consumption tax 消费税 1Jahu!c?
contango 交易延期费;延期交割费;期货溢价 $\bH5|Hk]
contingencies warrant 紧急拨款令;应急支款授权书 @:[/uqL
contingency 应急费用;意外开支准备金 nXN0~,+
contingency allowance 应急准备金 eYa gI
contingency sum 应急费用;意外开支准备金 ;cO0Y.V9l
contingent assets 或有资产 +|.#<]GA
contingent debt 或有债权;待确定债务 bfJDF(=h
contingent interest 待确定的权益 /EC m
contingent liabilities 或有负债 _ReQQti[
contingent profit 或有利润 "K8qmggTq
contingent right 或有的权利 !-QKh aY
continue to hold a deposit 继续持有存款
={fi&j
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 IOA{lN6
continuing rent 连续租金 68y.yX[
continuing trustee 留任受托人 =3"Nn4Z
continuous licensing system 长期持牌制度
pK3cg|}
Continuous Net Settlement System [CNS System] 持续净额交收系统 DGU$3w
contra account 对销帐户 '~@WJKk
contra flow 资金回流 1kpI?Plki
contra item 对销项目 /'I/sWEV
contra transfer 对销转拨 <W?,n%
contract 合约 ZGf=/Ra
a
contract for difference 差价合约 Bq!P.%6p4
contract for service 服务合约 S2*:]pYf}
contract for settlement 平仓合约 8ZN J}
contract note 成交单据 MT9a 1 >
contract of copartnery 合伙合约 [)*fN|Hy
contract of indemnity 弥偿合约 {>z.y1
contract of insurance 保险合约 PXkPC%j
contract of reinsurance 再保险合约 f5G17: Q
contract price 合约价格 F :u} 7t>
contracting party 订约人;立约人;缔约国 sK\?i3<?
contractual agreement 合约协议 _])1P?.
contractual commitment 合约承担 +`[$w<I
contractual joint venture 合约式联营企业 ?XHJCp;f
contractual mutual fund 合约互惠基金 ?LZ)r^ger
contractual right 合约权利 &v:iC
u^|
contractual savings fund 合约储蓄基金 UpgOU.
contributed surplus 实缴资本盈余 HP7Ec
contribution 出资;供款;捐款;分担款项 lyib+Sa ?`
contribution account 供款帐户 =Xp3UNXg
contribution to gross domestic product 在本地生产总值中所占比率 #[A/zH|xvV
contribution to investment 出资额 |m=@;B|
contribution to pension fund 退休金供款 iw#luHcJ
contributor 供款人;出资人;捐助人 |6&"r&
contributory 分担人 sOHh&e
contributory scheme 供款计划 pZH
bj2~
contrived cessation of business 有预谋的停业 $)'{+1
control 控制权;控制;管制 vOqYt42
control of a company 公司的控制权;公司控股权 97
1qr
control of business 业务的控制权 eSvu:euv
controlled company 受控制公司 @}FRiPo6
controller 控制人;控权人;会计长 HloP NE&}
controller of an authorized institution 认可机构控权人 N%T-Q9k
controlling company 控股公司 'aCnj8B
controlling interest 控制权益;控股权益 _-D(N/
controlling officer 管制人员
ic3qb<2
controlling officer's report 管制人员报告 ALKhZFuz
controlling shareholder 控股股东;持有控股权的股东 vv3dr_l:
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》 o?b"B+#
conventional lending 传统放款;常规放款
3{:d$- y
conversion 兑换;换算;转换〔证券〕 M~@\x]p >
conversion factor 换算因数 ak NJL\b
conversion of stock 公债的转换 i3kI{8h
conversion rate 兑换率;换算率;转换价格〔证券〕 ztTpMj
convertibility 可兑性;兑换性;自由兑换 xOkf9k_
convertibility undertaking 兑换保证 E&97;VH
convertible 可兑换;可换股 !Zs;m`j&9
convertible currency 可兑换货币 ?56Zw"89
convertible debenture 可转换债权证 \O^=
Z{3y
convertible loan stock 可转换股的债权股额 7ed*dXY*
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 cd:O@)i
conveyance 转易;转易契;财产转让证书 AD8~
conveyance of property 财产转让 >`6^1j(3
conveyance on sale 售卖转易契 g'mkhF(
conveyancing fee 业权转易费 lRO4-
y
conveyancing scale charges 物业转易收费标准 YKk%lZ.8
cooling-off period 冷静期 js>6Du
co-owner 共同拥有人;分权共有人 d 5Il0sG
co-partner 共同合伙人 ?"L>jr(
co-partnership 共同合伙 9 /9,[ A
Copenhagen Stock Exchange 哥本哈根证券交易所 Tp9LBF
core capital 核心资本 B[k"xs
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons D$j`+`
《适用于注册人的衍生工具场外交易活动的核心运作和财务风险管理机制》 T*$uc,
Core Principles for Effective Banking Supervision [Basle Committee] Q,s,EooIx
《有效监管银行业的主要原则》〔巴塞尔委员会〕 p,xM7V"O)
cornering “夹仓”;轧空;囤积居奇 MY0Wr%@#0
corporate borrower 借款公司;借款机构 p*>[6{$3)O
corporate business 公司企业;公司业务 +8~S28"Wg3
Corporate Communications Department [Stock Exchange of Hong Kong Limited] ZI5UQH/
企业传讯部〔香港联合交易所有限公司〕 R,y8~D
corporate customer 公司客户 SBYRN##n_
corporate dealer 公司交易商 /R^!~J50
Corporate Finance Division [Securities and Futures Commission] s$RymM
企业融资部〔证券及期货事务监察委员会〕 uH]^/'8vBd
Corporate Finance (D.T.C.) Limited 协联财务有限公司 z`TI<B
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 GA;E (a
corporate governance 公司管治 %.Mtn%:I*
corporate income tax 公司所得税 0ai4%=d-
corporate investment adviser 公司投资顾问 {(t (}-:Z
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 f(9w FT
corporate plan 公司计划 h>\}-|Ek
corporate practice 执业法团 !FO92 P16
corporate profits tax 公司利得税 0wOgQ n
corporate savings 公司储蓄 dso\+s
corporate service tax 公司服务税 zO!`sPP
corporate signature 法团的签名 A]R"C:o
corporation 法团;公司 BL]^+KnP
corporation bond 公司债券 #'"h+[XY
corporation stock 公司股证;地方债券〔英国〕 |Q7Ch]G
corporation tax 公司税 |FKo}>4
correction phase of stock market 股市调整期 v}iJ:'
Correctional Services Industries Suspense Account 惩教工业暂记帐 /Fk0j_b
corrective affidavit 修正遗产申报誓章 'W$qi@f_s
correspondent bank 代理银行 fF>H7
Cosmos Finance Limited 宇宙财务有限公司 NeNKOW#X
cost 成本;费用;价格 X_=oJi|:
cost centre 成本中心 +[z(N
cost competitiveness 成本竞争力 jP+4'O!s[
cost control 成本控制;成本管理 ;&[0 h)
cost convention 原值成本法;成本惯例 "b2Mk-qP
cost effectiveness 成本效益;经济效益 ytJ |jgp'
cost efficiency 成本效率 Q y15TJ
cost element 成本要素 >.B+xn=
cost flow 成本流转 n)pBK>+
cost input 投入资金 b5yb~;0
cost management information system 成本管理资料系统 );=JoRQ{
cost of an asset 资产成本 }p&aI?-B
cost of borrowing 借贷成本 |4dNi1{Zd
cost of capital 资本成本;资金成本 Ef7Kx49I
cost of installation 安装费 654PW9{(
cost of issue 招股费用;发行股份费用 Z3[,Xw
cost of living 生活费用 W>+<r9Rt4
cost of transmitting 传送费用 c5U1N&k5&
cost overrun 成本超支 9N9|h y
cost price 成本价格 hf%W grO.
cost price structure 成本价格结构 ib&
|271gG
cost to the revenue 政府收入的损失;政府减少的收入 Q>||HtF$A
cost-benefit analysis 成本效益分析 &M<431y
cost-benefit study 成本效益研究 Rov0
cost-book company 以成本帐原则组成的公司 +!w?g/dV
cost-effectiveness analysis 成本效益分析 #Xsby
costing 成本计算;成本计算法 W&r