C: 6!^[];%xN
!.1%}4@Q]
calendar year figure 历年数字 `"@ X.}\
call 催缴通知;认购期权 1009ES7*
call deposit 通知存款;活期存款 ny-7P;->8
call loan 短期同业拆借;通知贷款 (6v(9p
call margin 补仓;追加保证金 >u%]6_[
call market 短期同业拆放市场 %r)avI
call money 短期同业拆借;活期贷款 9z?oB&5
call option 认购期权;看涨期权 {K#NB_*To
call price 赎回价格;提前赎回价 -G,^1AL>
call warrant 认购认股权证;回购认股权证 Hqh6:RuL
callable share 可收回股份;可兑付股份 fA48(0p
called up share capital 已催缴股本 H&b3{yOa
Canadian Dollar [CAD] 加拿大元 aAu>Tn86D.
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 x_|F|9
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 |lH;Fq{\
cancellation price 取消费 juBw5U<
cap 上限
x{}z ;yG
capital 资本;资金 J/);"bg_O
Capital Accord 《资本协定》 X}P$emr7
capital account 资本帐;非经常帐 A$g+K,.l
capital account commitment balance 资本帐承担额结余 clI*7j.4E#
Capital Adequacy Directive [CAD] 《资本充足指引》 Ch
)dLPz@
capital adequacy ratio [CAR] 资本充足比率 .ut{,(5
capital allowance 资本免税额 <ktzT&A
capital alteration 资本变更 7nzGAz_W
capital and liabilities ratio 资本负债比率 ZV}X'qGaq
capital and liquidity requirement 资本与流动资金的规定 8&"(WuZ@
capital appreciation 资本增值 =rPrPb
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〕 TaJB4zB
capital assets 资本资产 4\.V
capital at risk 风险资本 /RLq>#:h**
capital base 资本基础;资金基础 ea=83 Zj
capital charges 资本支出;资本费用 K7I&sS^x
capital commitment 资本承担 &$`hQgi
capital contribution certificate 出资证明书 +kdySWF
capital convergence 划一资本充足比率 2Ha5yaTL
capital cost 资本成本;建设成本;建设费用 vtJV"h?e"3
capital cover 资本保证 6)]f6p&e
capital deficit 资本亏绌;资本赤字 nD"~?*Lt
capital divided into shares 资本分成股份 ^C&+
~+
capital element 资本因素;资本部分 l^NC]t
capital equipment 资本设备 YEjY8]t
capital expenditure 资本开支;非经常开支 #iSFf
capital expenses 资本费用 dEM?~?
capital financing 筹集资本;以非经常收入支付非经常开支的结算 c.H?4j7ga
capital flow 资金流量 Jeqxspn
T
capital formation 资本形成;集资 0BkV/v1Uc
capital formation figure 资本组合数字 47 u@4"M
capital fund 资本基金 2>S~I"o0
capital gain 资本增益;资本增值 ,$r2gr!_G
capital gains tax 资本增值税 5T4"j;_.BL
capital goods 资本财货;资本货物 ]0c Pml
capital grant 非经常补助金;非经常拨款;建设补助金 ;~HNpu$
capital grant cycle 建设补助金周期 Mj0Cat=
capital injection 注入资本;注资 rlok%Rt4Z
capital input 投入资本 YTY%#"
capital intensity 资本密集度 a j|5 #
capital intensive 资本密集 Pn TZ/|
capital investment 资本投资 SA6hbcYk
Capital Investment Fund 资本投资基金 %|3e.1oX
capital loss 资本损失 HOYq?40.R
capital maintenance 资本保值;资本保留 b5ie <s
capital market 资本市场;资金市场 <D /a l9
capital market instrument 资本市场票据 ]S8LY.Az5
capital money 资本款项 /rF8@l
capital money subject to a trust 信托财产资本 s*,cF6
capital movement 资本流动 % mn />
capital nature 资本性质 l%"`{
capital outlay 资本支出 p?rK`$U+J
capital portion 资本部分 hd^x}iK"
capital profit 资本利润 0*(K DDv
capital project 基本工程项目;非经常开支项目 KvFR8s
capital receipt 资本收入 ^/KfH&E
capital redemption 资本赎回 O4+F^+qN
capital redemption business 资本赎回业务 SR*Gqx
capital redemption contract 资本赎回合约 |Mg }2!/L
capital redemption reserve 资本赎回储备 oW'POAr
capital reduction 资本减缩;减资 eYP=T+
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] %<U{K;
股本削减计划〔香港联合交易所有限公司〕 nlfPg-78B+
capital repayment 偿还资本 H/i<_L P
capital reserve 资本储备;后备资本 }z'DWp=uN
capital revenue 资本收益;非经常收入 .:0M+Jr"
capital spending 资本开支;资本支出;非经常开支 eOrYa3hQ
capital stock 股本 J~J@ ]5/
capital stock subscription 认缴股本;认购股本 GJak.,0t
capital subsidy 建设津贴;基本建设津贴 R`He^
capital subvention 非经常资助金 g3rRhS
capital sum 资本额
[,7-w
capital tax 资本税 O_CT+Ou
capital transfer tax 资本转移税 '0Zm#g
capital turnover 资本周转率 a>b8-j=J
capital value 资本价值 w`#fH
capital works project 基本工程项目 kME^tpji
Capital Works Reserve Fund 基本工程储备基金 ^g]xU1] *
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 ]C)|+`XE@
capitalization 资本化;资本总额 *]!l%Uf%
capitalization of interest 利息化作本金 ~PYFYjHC
capitalized interest 化作本金的利息 >-<F)
capitalized loan 转作资本的贷款 )VY10R)$
capitalized value 资本还原值;资本化价值 ('BLU.7IX
capitation grant 按人计算的补助金 `cO|RhD@
captive insurance business 专属自保保险业务 K`gc 4:A
car insurance 汽车保险 &|z|SY]DL
Caribbean Development Bank 加勒比开发银行 7:kCb[ji"
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] ]^!}*
意大利嘉利堡银行 \1{_lynD
cartel 同业联盟;卡特尔 #7C6yXb%
cartelized rates system 联营式利率制度 w -dI<s
cash 现金;现款 W gZ@N
cash accounting system 现金会计制度 AY@k-4
cash acquisition 以现金投资所得的资产 x:C@)CAr
cash allowance 现金津贴 vrO%XvXW
cash assets 现金资产 qzlER
cash at bank 银行现金;银行存款 \d5}5J]a&n
cash balance 现金结余 ?1$\pq^
cash basis 现金收付制;收付实现制 h/9Sg*k
cash basis accounting 现金收付制会计;收付实现制会计 .)0gz!Z
cash bonus 现金红利 }JGq 1
cash book 现金出纳帐;现金簿 fr]Hc+7
cash client 现金客户 85Dm8~
cash commission rebate 现金回佣 43F^J%G
cash compensation 现金补偿 2+Vp'5>&
cash contribution 现金承担额;现金分担额 ;3
dM@>5[
cash cost 直接费用;现金成本
T"B8;|
cash coupon 现金礼券 ]eD [4Y\#t
cash credit 现金信贷 a^x
0 l
cash deficit 现金赤字 CL )%p"[x
cash deposit and withdrawal 现金收支 r.Lx%LZ\^
cash disbursement journal 现金支出日记簿 $4:~*IQ
cash disbursement slip 现金支出传票;现金支出单 ?qIGQ/af&
cash flow 现金流量;银根 rSbQ}O4V
cash flow lending 流动现金放款;无抵押融资 I'P.K| "R
cash flow statement 现金流量表;现金流动表 <@%ma2
cash flow surplus 现金流量盈余 /:^tc/5U]
cash in hand 库存现金;手头现金 W >Kp\tD
cash in till 备用现金 qm~Kw!kV
cash in transit 运送中现金;在运现金 " _mmR
M
cash input 投入现金 w[|y0jtw
cash input figure 现金投入数字 r*>QT:sB
cash limit 现金支出限额;现金限额 iAg}pwU
cash margin 现金保证金 NrW [Q3E$
cash market 现货市场;现金交易市场 =$[W,+X6f
cash offer 现金要约;现金补偿额 cUYX1a)8
cash payment 现金付款;现金支付 ?9CIWpGjU
cash position 现金头寸 FmR\`yY_,
cash price 现金价格 sAf9rZt*'
cash receipts journal 现金收入日记簿 ]KzJ u`O%G
cash receiving slip 现金收入传票;现金收入单 Mru~<:9
cash settlement 现金结算 J511AoQ{R
cash surplus 现金盈余 x[Hhj'
cash with order 订货付现;凭票即付 ;Xz(B4 N~o
cashier's order 银行本票 aTi0bQW{
cashier's order outstanding 未承兑的银行本票 `yy%<&
cash-limited subhead 有现金支出限额的分目 <'VA=orD
cash-sweep 现金彩票活动 /^NJ)9IB
casual client “散客”;“散户” x={kjym L
CCASS Depository 中央结算系统证券存管处 "rL"K
CCIC Finance Limited 中芝兴业财务有限公司 Sw/J+FO2
cedant 分出者 A<]&JbIt
ceding company 分出公司 ,Z >JvTnH
ceding insurer 分出保险人 }D(DU5r
ceiling 上限 _8Pmv$
ceiling price 最高限价 yFIl^Ck%
central bank 中央银行 JHHb |
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 #V,LNX)
central banking 中央银行业务 3@%BA(M
central banking function 中央银行职能 |yuGK
Central Clearing and Custodian System 中央结算及托管系统 6
bYC
Central Clearing and Depository System 中央结算及存管系统 uF.Q " ,<
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 e_tZja2s
central clearing house 中央结算所 iz,]%<_PE
central clearing system 中央结算制度;集体交收系统 l A 0-?k
central custody system 中央托管系统 |)~Ex 9%ev
central depository 中央存管处 ~D$#>'C#
central depository system 中央证券存管制度 9T?~$XlX
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 wA{*W>i
central rate 中央汇率;中心汇率 LNWqgIq
Central Registration Hong Kong Limited 香港中央证券登记有限公司 {H/8#y4qp&
Central Tender Board 中央投标委员会 I=Gr^\x=
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 "tEj`eR
centralized budgetary and payments system 集中预算及支付制度 \z&03@Sw
centred 12-month moving average 十二个月定位移动平均数 J{aQ1)
certificate of approval 批准证明书 tvGg@Xs\
certificate of beneficial entitlement to property 资产权益证书 hqdC9?\
certificate of compliance 合格证明书;合约完成证明书 Ka[Sm|-q
certificate of deposit [CD] 存款证 0-6:AHix
certificate of exemption from estate duty 豁免遗产税证明书 SjFF=ib
certificate of incorporation 公司注册证书;法团注册证书 qQwJJjf
certificate of incorporation of registered trustees 注册受托人法团证书 y^5T/M
certificate of indebtedness [CI] 负债证明书 Zb12:?
certificate of insurance 保险证书 Cmp{F N"o
certificate of interest 权益证明书;息票 R?1idl)
certificate of means 资产证明书 "6 uTo0
certificate of participation 参与证明书 ee4KMS
certificate of payment of profits tax 缴付利得税证明书 Cb4d|yiS8
certificate of preference 特惠税证 @'6S[zU
certificate of rateable value 应课差饷租值证明书 b\<lNE!L
certificate of registration 登记证书;注册证明书 <>ZBW9
certificate of satisfaction 清偿证明书 ^\xCqVk_R
certificate of transfer 转让证明书
FF5tPHB
certificate to bearer 不记名证明书 7O;BS}Lv=
certification 核证 3'|Uqf8
certification fee 核证费 ]?v?Qfh2
certified cheque 经银行证明可兑现的支票 k^L#,:\&V
certified public accountant [CPA] 执业会计师 BT
y]!%r'
certified statement 经证明的报表 v4nvZ6
cessation of business 停业 0(Yh~{
cession 分保 oAIY=z
C.F. Finance Company Limited 浙一财务有限公司 )*q7pO\cty
chance 机会;中彩机会 &<\4q
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 IBn'iE[>
change of domicile 迁册 TyxU6<>4J4
change to estimates 修订预算 9;;]q?*
change to the approved estimates of expenditure 核准开支预算的变动 ,(1vEE[9-
charge 费用;押记;抵押 (,d4"C
charge number 税单号码 v9X7-GJ~
charge on assets 资产的征税 `</=AY>
charge upon general revenue 从政府一般收入中拨款支付 C}dKbs^g|
chargeable 可予征收;应课税的 <(u3+`f1s
chargeable agreement for sale 可予征收印花税的买卖协议 G_4K+
-K
chargeable income 应课税入息 #"3[f@|e
chargeable normal trading receipt 应课税的一般营业收入 T%;k%
chargeable profit 应课税利润 'Qp&,xK
chargeable to tax 应课税 \}]=?}(
charged to... 记入……帐目 9&|12x$
chargee 承押记人 Y3 Pz00x
charge-holder 受押人 :pL1F)-*
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 r_qncy,F
charging order 押记令 ^=4I|+P,6.
chargor's right 押记人的权利 {ziYd;Ys1
charitable donation 慈善捐款 e
_SoM!;
charitable trust 慈善信托 "u3fs2
charity property 慈善财产 WcV\kemf
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 wsdB;
6%$
charter 章程;特许权 '7RR2f>V
charter of incorporation 成立章程 -+j9X;h:
chartered accountant 特许会计师 KNO*)\
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 op.PS{_t
Chartered Institute of Public Finance and Accountancy [United Kingdom] sK""
特许公共财政及会计学会〔英国〕 'PmHBQvt&
charterer 承租人 i{1)=_$Vt`
Chase Manhattan Asia Limited 美国大通亚洲有限公司 8.q13t!D
Chase Manhattan Bank 美国大通银行 [N0/"> c
chattels 实产 jWO&SW so
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 t(uB66(_F
Che Hsing Finance Company Limited 浙兴财务有限公司 S20 nk.x
check-and-balance system 制约平衡制度 '/gxjr&
Chekiang First Bank Limited 浙江第一银行 #'G7mAoA
cheque 支票 2yi*eR
Chiao Yue Finance Company Limited 侨裕财务有限公司 B J:E,P`_
Chiba Bank, Ltd. 千叶银行 2ZTyo7P
Chicago Board of Options Exchange 芝加哥期权交易所 #Of<1
Chicago Board of Trade 芝加哥交易所 #2ZrdD"5kQ
Chicago Mercantile Exchange 芝加哥商品交易所 ;:8jxkx6%
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 e$p1Th*|]4
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 Sh~ 8jEk
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 JWUv H
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 rS,*s'G
child allowance 子女免税额 (F4d Fh
China & South Sea Bank Limited 中南银行 [7SI<xkv
China Affairs Committee [Hong Kong Futures Exchange Limited] oJ4mxi@|#
中国事务委员会〔香港期货交易所有限公司〕 M;S-ESQ
China concept stock 中国概念股 U&d-? PI
China Construction Bank 中国建设银行 ^=-*L
3f
China Development Division [Stock Exchange of Hong Kong Limited] k`iq<b
中国发展科〔香港联合交易所有限公司〕 's7 SZ$(
China Economic News 《中国经济新闻》 M rH%hRV6R
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 jiw`i
China State Bank Limited 国华商业银行 ]/<Qn-BbU
Chinatrust Commercial Bank, Limited 中国信托商业银行 VfE^g\Ia
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 K_<lO,[S
Chinese Bankers Club, Hong Kong 香港银行华员会 g[D,\
Chinese Banks' Association 香港华商银行公会 nCSd:1DY
Chinese Gold and Silver Exchange Society 金银业贸易场 7y)|^4X2
Chinese New Year bonus 年奖;年终花红 ~3* ZG
chit fund 银会 +"N<-
Chiyu Banking Corporation Limited 集友银行有限公司 Tg{dIh.Q~O
Chiyu Finance Company Limited 集友财务有限公司 +gD)Yd
Cho Hung Finance Limited 朝兴金融有限公司 s6eq?1l3
choses in action 无形动产;据法权产 zYgK$u^H
chronological book 序时帐簿 Vqv2F @.
Chubu Securities Finance Company 中部证券金融公司 W&~iO
Chung Khiaw Bank Limited 崇侨银行 B#Oc8`1Y
Chung Nan Finance Company Limited 中南财务有限公司 D .oS8'
Chuo Trust & Banking Co., Ltd. 中央信托银行 !~$ YD*"S
Chuo Trust Asia Limited 中央信托亚洲有限公司 2}xFv2X
Citibank, N.A. 万国宝通银行 !tFU9Zt
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 MCWG*~f
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 6Kv}2M')+
Citicorp International Limited 万国宝通国际有限公司 mG8
civil debt 民事债项 2dV\=vd
Civil Service Pension Reserve Fund 公务员退休金储备基金 [2H(yLw O
claim 申索;索偿;债权 U~zN*2-
claim equalization fund 申索平衡基金 iYfLo">
claim for refund of property tax 申请发还物业税 t73Z3M
claim of debt 债权申索
y8(?:#ZC
claim on bank 对银行的债权 2M(PH]D
claim to dividend 摊还债款申索 9|kEq>d
claimant 申索人;索偿人 Ll E_{||h
claims statistics 申索统计数字 +EB,7<5<
class of insurance business 保险业务类别 g9r5t';
class of property 财产类别 wGQ hr="
claw-back 递减率 5)zh@aJ@
clearance cost 清拆成本 [XU{)l
clearing 结算;票据交换;清算 MFdFZkpiV
clearing account 结算帐户 /Geks/
clearing and settlement system 结算和交收系统 ]zR;%p
clearing balance 结算差额 (9[C0e S
clearing bank 结算银行 {pJ@I=q
clearing cheque 交换支票 z?) RF[
clearing house 结算所;票据交换所 L4A/7Ep
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 ^9V8 M9
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 `R=_t]ie
clearing member 结算会员 ~aq?Kk
Clearing Members' Fund 结算会员基金 Q{|'g5(O
clearing participant 结算参与者 eq 1 4
clearing rebate 结算费用的回佣 >D^7v(&
Clearing Rules [SEHK Options Clearing House Limited] I8oKa$RF
《结算规则》〔联交所期权结算所有限公司〕 K}*p(1$u
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 0~L8yMM
Clerk to the Board of Review 税务上诉委员会书记 -N!soJ<
client 客户;委托人;当事人 mt6uW+t/
client agreement 客户协议 ZYt"=\_
client confidentiality 客户保密的责任 ]=XL9MI
client money 客户款项 \U =>
client statement 客户结单 ,xM*hN3A
clients fund 客户资金 IhKas4
close 结算;收市;收盘 Gg,k
close a position 平仓;轧平头寸 {.8)gVBmA
close company 股份不公开的公司 P*=3$-`
close higher 收市时价位较高 0JL6EL>_
close lower 收市时价位较低 .8xacVyK2
close mixed 收市时荣辱互见 jl%eO.
close of exchange 交易所停市 [?o vJ
close of financial year 财政年度终结 $<DA[
%pv
close out 平仓 'Bn_'w~j{
close out a long position 平长仓 HQj4h]O#
close out a short position 平空仓 wbKBwI5w
close steady 收市时价格稳定 .Eyk?"^
close the gap 弥补差距 BJ2W}R
closed position 平仓 wq`Kyhk
closed-end investment corporation 股份固定的投资公司 _@?Jx/`;bk
close-out price 抛售价格 *G"#.YvE
closing account 决算帐户 6y!?xot
closing balance 期终结余;收市结余 Yzx0 [_'u
closing price 收市价;收盘价 d(tf: @
closing quotation 收市价;收市行情 4gt "dfy+
closing rate 收市汇价;收盘汇率 \(t>(4s_~
closing transaction 平仓交易 C8zeqS^N
clothing levy 成衣税 ^moIMFl
club deposit 零存整付存款 A{"t0Ai='0
Code of Aid 《资助则例》 JU+'UK630
Code of Banking Practice 《银行营运守则》 Pu*UZcXY
Code of Best Practice [Stock Exchange of Hong Kong Limited] ai9,4
《最佳应用守则》〔香港联合交易所有限公司〕 <R%6L&
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〕 Pt;Ahmi
Code of Conduct for Persons Registered with the Securities and Futures Commission ofv
1G=P
《证券及期货事务监察委员会注册人操守准则》 '0rwNEg
code of practice 实务守则;经营守则;执业守则 Y}z?I%zL
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 Oj\mkg
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 OEi9
)I
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 Qj[O$L0 $
Code on Pooled Retirement Funds 《集资退休基金守则》 [)c|oh%
Code on Share Repurchases [Share Repurchase Code] C^O^Jj5X%
《公司购回本身股份守则》〔《股份购回守则》〕 K<(sqH
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 1<e%)? G
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 >7Q7H#~w
co-debtor 共同债务人 aBLb i
co-financing scheme 共同融资计划 ^C
T}i'
cognizance 证明令 8nR,GW\
coin 硬币 P$(}}@
coin replacement programme 硬币取缔计划 $o H,:x?}
coin set 套装硬币 b;ZAz
coinage 硬币 1yc@q8
Coinage Security Fund 硬币发行基金 ~[6|VpGc:
cold call 主动与准客户接触 !qv;F?2
<g
collapse in prices 价格下泻;价格下挫;价格暴跌 yt,;^o^
collateral 抵押品 fdHxrH>*
collateral bond 担保债券 5nb6k,+E
collateral loan 抵押贷款 3f8Z?[Bb@
collateral security 附属抵押品 d69VgLg
collection 征收;收取 L@GD$F=<0
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 KK|Jach
collection of betting duty 收取博彩税 OUMr}~/
Collection Office [Inland Revenue Department] 收税处〔税务局〕 AW68'G*m
collective consumption 集体消费 C>ZeG
Vq
Collector 收税主任 h]9^bX__Z
Collector of Rates 差饷征收官 &|] ^ u/
Collector of Stamp Revenue 印花税署署长 W{aN S@1
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 c>.X c[H
combined surplus 合并盈余 Lcm!e
combined visible and invisible trade account 有形及无形贸易合并帐目 \(L^ /]}G)
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 4f,x@:Jw
commemoration coin 具纪念性的硬币 PCjY,O
commencement of winding-up 清盘开始 n3,wwymQ
commerce and industry sub-index 工商分类指数 gu&oCT
commercial activity 商业活动 i(rY'o2 BN
commercial bank 商业银行 ]aL}&GlHt
Commercial Bank Act of Norway 《挪威商业银行法》 i*j+<R@
Commercial Banks Law 《商业银行法》 )FPbE^s(
commercial borrowing 商业借款 JnJz{(c
Commercial Code of Japan 《日本商法》 KYN{iaj
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 M+:wa@Kl
commercial invoice 商业发票 g.s oNqt=
commercial letter of credit 商业信用证 ~V)E:(
commercial loan 商业贷款;商业放款 ;_\P;s
commercial paper 商业票据 p60D{UzU
commercial paper market 商业票据市场 7i/Cax
commercial registry 商业登记处 c
@R6p+
commercial return 商业回报 Fwqf4&/
commercial sale 商业销售 qI@_
commercialization 商品化 2=EKAg=S
commercially viable 具商业利益;有利可图 !f6
Commerzbank AG 西德商业银行 -}o;Y)
commission 佣金;委员会 _#B/#^a
Commission des Operations de Bourse of France 法国证券事务监察委员会 eH{ 9w8~
commission house 佣金行;代办行 6Tnzg`0I
commission payable 须付的佣金 ]9Hy
"#Fz
commission rebate 佣金回扣 Ea?.HRxl
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 Ags`%(
Commissioner of Banking 银行监理专员〔银监专员〕 <&iBR
Commissioner of Estate Duty 遗产税署署长 g!ww;_
Commissioner of Inland Revenue 税务局局长 cK&oC$[r-
Commissioner of Insurance 保险业监理专员 =@o}
Commissioner of Rating and Valuation 差饷物业估价署署长 63=m11Z4
commitment 承担;已承担的开支;承担额;承担项目 'o L8Z
commitment fee 承诺费 qzz'v
Committee of the Hong Kong Association of Banks 香港银行公会委员会 $EF@x}h:A
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 d.A0(*k,
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 M-Bw9`#Jw
Committee on Payment System [Hong Kong Monetary Authority] ~JpUO~i/
支付系统委员会〔香港金融管理局〕 5@ug1F&
Committee on Unit Trusts [Securities and Futures Commission] wn&2-m*a
单位信托委员会〔证券及期货事务监察委员会〕 mZyTo/\0
Commodities Dealers' Deposit Fund 商品交易商按金基金 wQT'~'kL
Commodities Trading Commission 商品交易事务监察委员会 6*7&X#gG
commodity 商品 h;->i]
commodity classification 商品分类法 -yeT $P&|
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 ZI7<E
commodity dealer 商品交易商 !=:c8V
commodity exchange 商品交易所
~A/_\-
Commodity Exchange Compensation Fund 商品交易所赔偿基金 LNkyV*TI
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 nmr>Aj8[
commodity flow method 商品流动法;商品流通法 /&yT2p
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 'S"F=)*-
commodity futures contract 商品期货合约 intf%T5#
commodity market 商品市场 P>|2~YxjU
commodity tax 商品税 hh9{md\
commodity trading adviser 商品交易顾问 #eYVZ=E
commodity trading adviser's representative 商品交易顾问代表 oWmla*nCKL
commodity trading advisory contract 商品交易顾问合约 1oPT8)[U
commodity warrant 商品期权证 8*wI^*Q
commodity-based investment 以商品为基础的投资 ?}[keSEh>
common fund 共同基金 Cmj)CJ-
common property 分权共有财产 q@:&^CS
common share 普通股 LxT ]-
common stock 普通股 YVT^}7#
Commonwealth Bank of Australia 澳洲联邦银行 DZue.or
Commonwealth Development Corporation 英联邦发展公司 s><co]
Commonwealth Finance Ministers Conference 英联邦财长会议 AM>:AtY
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 :z\STXq
Commonwealth income tax 英联邦入息税 \+xsJbEV
Commonwealth Preference 英联邦特惠制 4"sP= C
communal property 公有财产;公有产业
c'b,=SM
communication expenses 通讯费用 ~"k'T9QBY
Community Preference 欧共体特惠制 D6w0Y:A{.
commutation of pension 退休金的折算 7nmo p7
commuted gratuity 折算酬金 z( wXs&z;
commuted pension gratuity 经折算的退休酬金 ArY'NE\Htt
Companies Act [United Kingdom] 《公司法令》〔英国〕 Z>l>@wN m
Companies Handbook 《上市公司手册》 L6^h3*JyD
companies inspector 公司检查员 s6B@:9
Companies Liquidation Account 公司清盘帐户 ]G:xT v8
Companies Ordinance: Information to be Included in a Rights Issue Prospectus m|
Z)h{&
《公司条例:供股章程须载有的资料》 =R05H2hs
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》 @lwqkJ
Companies Registration Officer 公司注册主任 a|.u;
Companies Registry 公司注册处 ?D_zAh?pW
Companies Registry Trading Fund 公司注册处营运基金 DjIs"5Iei
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 (rJvE*
Company Formation and Enforcement Division [Companies Registry] Gkl#s7'
公司成立及条例执行部〔公司注册处〕 ^|Y!NHYH$Z
company in which the public are substantially interested 由公众拥有相当权益的公司 -LyIu#
company limited by guarantee 担保有限公司 ze-iDd_y
company limited by shares 股份有限公司 om1 /9
company register 公司登记册 L$g;^@j
company registration fee 公司注册费 pfT7
company with limited liability 有限法律责任的公司 (I$hw"%&
company's memorandum 公司组织章程 <\5{R@A*6
company's reserve 公司储备 b{&@Lm0Tn
comparative advantage 比较优势;比较利益 ?Rdi"{.wI
compensation 补偿金;赔偿 o! 8X< o
Compensation Committee [Stock Exchange of Hong Kong Limited] .qZ<ROZ
赔偿委员会〔香港联合交易所有限公司〕 !>Xx</iD1
compensation from insurance 保险赔偿 <x/&Ml+
compensation fund 赔偿基金 Oe$C5KA>LW
compensation fund levy 赔偿基金征费 Nx99dr
compensation rate 补偿率 6
Qmtb2
Compensation Review Committee 赔偿检讨委员会 gisZmu0
compensation scheme 赔偿计划 M-NR!? 9
compensation trade 补偿贸易 <XNLeJdY
compensation value 补偿值 y.zW>Mfl
compensatory payment 补偿付款 {}z7N~
competition and pricing strategy 竞争与定价策略 r*
U6govky
competitive edge 竞争优势 Z1Wra-g
competitive price 具竞争力的价格 CV k8MA
competitive tender 竞争性投标 B4 hR3%
Compliance Committee [Stock Exchange of Hong Kong Limited] 0^+W"O
监察委员会〔香港联合交易所有限公司〕 [(C lvGx
component of expenditure 开支组成部分
KLX>QR@
Composite Consumer Price Index 综合消费物价指数 }5K\l
composite index 综合指数 iY="M _kQ_
composite rating 综合评级 e*tOXXY1
composite return form 综合报税表 r<U }lK
Composite Securities and Futures Bill 《证券及期货综合条例草案》 MStaP;|
composite tax return 综合报税表 ?1YK-T@
composition 组合成分;债务重整协议 Q8_d]V=X:
composition of earnings 收益组合成分 Q-\: u~
compound increase 复合增加率;复合增长率 #u~8Txt
compound interest 复利 R#0UwRjeF
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 %n^]1R#
comprador note 买办票据 #r\uh\Cy
comprador order 买办付款令票 =#W6+=YN8
comprehensive income tax 综合所得税 v"j7},P@
comptroller 审计主任 L(.5:&Y=`
compulsory liquidation 强制清盘 k20tn
ew
compulsory winding-up 强制清盘 |K]tJi4fz
computation 计算;计算表 dQ<EDtap
computational procedure 计算方法 ^Kn}{m/3Y
computer audit programme 电脑审计程序;电脑核数程序 hQ9VcS6=gD
concentrated position 集中持仓量 j:0z/gHp$
concentration risk 资金集中风险;集中融资风险 `sSI; +
concept stock 概念股 k]Yd4CC2
concession 特许权;宽减措施;优惠 BwR)--75
concession contract 特许经营权合约 IMj{n.y4
concessionary rate 优惠率 .A E(D7d6
concordat 协定;契约;国际监管条约 7>#74oy
condition 条件 3o h(d.Z
conditional endorsement 附有条件的背书 1c]GS&(RP
conditional offer 有条件要约 &W1cc#(
conditional sale agreement 有条件售卖协议 L!\I>a5C0G
conditions of tender 投标章程 cG.4%Va@s_
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》 +BESO
conduct of business standard 业务操守准则 Lx.X#n.]T
Confidentiality Understandings 保密谅解文件 Gd!y,n&s
confirmation letter 确认书 @>:r'Fmu-
confirmation of mail transfer 信汇证明书 O%OeYO69
Confirmation of Payment 已缴税证明书 "bJW yUb
confirmed letter of credit 保兑信用证 ./u3z|q1
confirming bank 保兑银行 0y?bwxkc
confiscation order 没收令 9Z}-%Z[,)
connected transaction 关连交易 yovC~
consensus capitalism 共识资本主义 2TdcZ<k}J
conservative investor 保守投资者 cf96z|^C
consideration 代价;对价;约因 J=
T!
consideration issue [listing method] 代价发行〔上市方式〕 kEi!q
consideration other than cash 现金以外的代价 2QdqVwm
consignee 收货人;代售人 {<V{0
s%
consignment 托运;寄售 [5H#ay
consignor 付货人;托运人;寄售人 m}rUc29cS,
consolidated account 综合帐目 XOU
9r(
consolidated account expenditure 综合帐目开支
4h-tR
consolidated balance sheet 综合资产负债表 {D$+~lO
consolidated cash deficit 综合现金赤字 8RB\P:6h
consolidated cash surplus 综合现金盈余 Bx)4BPaN
consolidated enterprises sectorial index 综合企业分类指数 L+&$/1h]
consolidated net earnings 综合净收益;综合净盈利 zpJQ7hym
consolidated net profit 综合净利润;综合纯利 Zv-#v
consolidated policy 综合保单 q.*k
J/L
consolidated price 综合价格 _G@)Bj^*
consolidated profit and loss account 综合损益帐;综合损益表 [:Sl^ Z&6M
consolidated public sector expenditure 公营部门综合开支 -GH>12YP
consolidated revenue account 综合收入帐 :U=*@p4?
consolidated shareholders' fund 综合股东资金 dW6sA65<Y
consolidation of shares 股份合并 MGK%F#PM
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 *4]}_ .rG#
consortium company 财团公司 I=0`xF|4K-
consortium loan 银团贷款 r3'0{Nn+
constant dollar figure 固定币值 ta%yQd7
constant market price 固定市价 U 1vZr{\
constant price 固定价格 b:2#3;)
constant price series 固定物价计算数列 A|7%j0T
constant rate 固定比率 m;'ebkq
constituent stock 成分股 w=,bF$:fIW
constitution 章程;组织章程 S/V%<<[>p]
construction output 建造产出量 1GE[*$vuq
constructive trust 法律构定信托 K9]L>Wj
consultant accountant 顾问会计师 ",Mr+;;:[
consultant's fee 顾问费 Dc2H<=];
Consultation Paper on Proposed Regulation on Share Margin Financing \<TWy&2&
《监管股票按贷财务的建议谘询文件》 +xp)la.
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability m9 1Gc?c
《有关联交所检讨董事资格的程序的谘询文件》 7*.nd
consumer behaviour 消费者行为 h:xvnyaI
Consumer Council 消费者委员会 <v%Q|r
consumer credit financing operation 消费者信贷业务 G
.NGS%v
consumer demand 消费者需求 ZwM(H[iqL
consumer durables 耐用消费品 \I( g70
consumer expenditure 消费开支 ;X , A|m$(
consumer goods 消费品 8MU+i%hd
consumer market 消费市场 I;FHjnn(
consumer price 消费物价 EV/DJ$C }
Consumer Price Index [CPI] 消费物价指数 )\Am:?RH;
Consumer Price Index (A) 甲类消费物价指数 B 1jeIk,
Consumer Price Index (B) 乙类消费物价指数 -%,=%FBi~4
Consumer Price Index Classification System 消费物价指数分类法 yw\Q>~$n[=
Consumer Price Index Report 《消费物价指数月报》 {OIB/
Consumer Price Index series 消费物价指数系列 =bgWUu\F
consumer price inflation 消费物价上涨 kntYj}F(
Consumer Representative Action Fund 消费者集体诉讼基金 W[/Txc0$
consumer sentiment 消费意欲 WUrE1%u
consumer spending 消费开支;消费支出 t^
Ge "
consumption expenditure 消费开支 E6XDn`:
consumption pattern 消费模式 \xG_q>1_
consumption product 消费产品 LGB}:;$AL
consumption tax 消费税 f\xmv|8
contango 交易延期费;延期交割费;期货溢价 wDR/Vr"f
contingencies warrant 紧急拨款令;应急支款授权书 5If.[j{
contingency 应急费用;意外开支准备金 4K5
contingency allowance 应急准备金 u:.w/k%+
contingency sum 应急费用;意外开支准备金 -Gy=1W`09
contingent assets 或有资产 bI+/0Xx
contingent debt 或有债权;待确定债务 &n9&k
Em
contingent interest 待确定的权益 9k/L m
contingent liabilities 或有负债 V_zU?}lZ^
contingent profit 或有利润 V/`vX;%
contingent right 或有的权利 jh(T?t$&
continue to hold a deposit 继续持有存款 jI Entk
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 zG{P5@:.R
continuing rent 连续租金 z^vfha
continuing trustee 留任受托人 qA0PGo
continuous licensing system 长期持牌制度 # ~Doz7~
Continuous Net Settlement System [CNS System] 持续净额交收系统 GXG 7P,p,
contra account 对销帐户 >$,P )cB'
contra flow 资金回流 .d I".L
contra item 对销项目 #lR-?Uh
contra transfer 对销转拨 $Q"D>Qf{G
contract 合约 .do8\
contract for difference 差价合约 ~[%_]/#&%z
contract for service 服务合约 ncqAof(/
contract for settlement 平仓合约 oR7[[H.4
contract note 成交单据 <2N{oK.
contract of copartnery 合伙合约 JR8|!Of@B
contract of indemnity 弥偿合约 'i',M+0>jC
contract of insurance 保险合约 S/"G=^~
contract of reinsurance 再保险合约 7r&lW<:>
contract price 合约价格 %_."JT$v{
contracting party 订约人;立约人;缔约国 k3K*{"z
contractual agreement 合约协议 q
#mBNe62p
contractual commitment 合约承担 =p^$>o
contractual joint venture 合约式联营企业 1w~PHH`~
contractual mutual fund 合约互惠基金 _3(rwD
contractual right 合约权利 !wN2BCSY@
contractual savings fund 合约储蓄基金 3\2%i6W6
contributed surplus 实缴资本盈余 )r^vrCNy>
contribution 出资;供款;捐款;分担款项 BmKf%:l}
contribution account 供款帐户 P -NR]f
contribution to gross domestic product 在本地生产总值中所占比率 UB/"&I uo
contribution to investment 出资额 h4jo<yp\
contribution to pension fund 退休金供款 v4<W57oH
contributor 供款人;出资人;捐助人 elAWQE us
contributory 分担人 2xf#@`U
contributory scheme 供款计划 ?a#Gn2
contrived cessation of business 有预谋的停业 _V4O#;%?
control 控制权;控制;管制 !KMl'kswe:
control of a company 公司的控制权;公司控股权 9}%$j
control of business 业务的控制权 /{f"0]-RA
controlled company 受控制公司 ?z`={oN
controller 控制人;控权人;会计长 oUwo!n}
controller of an authorized institution 认可机构控权人 3CgID6[Sy
controlling company 控股公司 <o/!M6^:
controlling interest 控制权益;控股权益 b{qN7X~>
controlling officer 管制人员 SV@*[r
controlling officer's report 管制人员报告 <pfl>Uf
controlling shareholder 控股股东;持有控股权的股东 +: x[cK
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》 EjL]#,QR
conventional lending 传统放款;常规放款 [0EWIdT*b
conversion 兑换;换算;转换〔证券〕 [I=|"Ic~
conversion factor 换算因数 8T1zL.u>q
conversion of stock 公债的转换 VcGl8~#9
conversion rate 兑换率;换算率;转换价格〔证券〕 >ei~:z]R
convertibility 可兑性;兑换性;自由兑换 >MJ#|vO
convertibility undertaking 兑换保证 E447'aJ
convertible 可兑换;可换股 ?TeozhUY
convertible currency 可兑换货币 b3EGtC}^
convertible debenture 可转换债权证 'y\Je7
convertible loan stock 可转换股的债权股额 M^[;{p2uZ
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 _tJt
eDRY
conveyance 转易;转易契;财产转让证书 ] L97k(:Ib
conveyance of property 财产转让 hH 5}%/vF
conveyance on sale 售卖转易契 TKM^
conveyancing fee 业权转易费 x(._?5
conveyancing scale charges 物业转易收费标准 w+/`l*
cooling-off period 冷静期 Z/%FQ
co-owner 共同拥有人;分权共有人 kV+^1@"
co-partner 共同合伙人 Wk\(jaL%
co-partnership 共同合伙 GA[Ebzi
Copenhagen Stock Exchange 哥本哈根证券交易所 ydy TDn
core capital 核心资本 g]lEG>y1R
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons p;>A:i
《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》 O`c+y
Core Principles for Effective Banking Supervision [Basle Committee] M2Jf-2
《有效监管银行业的主要原则》〔巴塞尔委员会〕 +9w[/n ^,G
cornering “夹仓”;轧空;囤积居奇 (/uAn2
corporate borrower 借款公司;借款机构 7b+r LyS0
corporate business 公司企业;公司业务 GuO}CQs^W
Corporate Communications Department [Stock Exchange of Hong Kong Limited] :a6LfPEAX
企业传讯部〔香港联合交易所有限公司〕 V_:`K$
corporate customer 公司客户 HD^#"
corporate dealer 公司交易商 EW|$qLg
Corporate Finance Division [Securities and Futures Commission] wkM1tKhy/
企业融资部〔证券及期货事务监察委员会〕 /QY F|%7!
Corporate Finance (D.T.C.) Limited 协联财务有限公司 iqvLu{
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 S[1<Qrv]
corporate governance 公司管治 Up{[baWF
corporate income tax 公司所得税 :D*U4<
/u
corporate investment adviser 公司投资顾问 =..Bh8P71!
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 aOH|[
corporate plan 公司计划 B:Ts_9*
corporate practice 执业法团 J-hJqR*;K
corporate profits tax 公司利得税 Jqj!k*=/
corporate savings 公司储蓄 f^FFn32u
corporate service tax 公司服务税 7pm'b,J<
corporate signature 法团的签名 r }lGcG)
corporation 法团;公司 N[po)}hp
corporation bond 公司债券 ~ubvdQEW
corporation stock 公司股证;地方债券〔英国〕 hI'WfF!X
corporation tax 公司税 rW)h?, b
correction phase of stock market 股市调整期 =p8uP5H
Correctional Services Industries Suspense Account 惩教工业暂记帐 BB6[(Z
corrective affidavit 修正遗产申报誓章 ^O18\a
correspondent bank 代理银行 I.n,TJoz4J
Cosmos Finance Limited 宇宙财务有限公司 xvV";o
cost 成本;费用;价格 TI'v /=;)
cost centre 成本中心 =vbG'_[7
cost competitiveness 成本竞争力 053bM)qW
cost control 成本控制;成本管理 uZC=]Ieh
cost convention 原值成本法;成本惯例 LH5Z@*0#
cost effectiveness 成本效益;经济效益 }T@=I&g;
cost efficiency 成本效率 &eHRn_st5b
cost element 成本要素
H)Btm
cost flow 成本流转 E`.xu>Yyj
cost input 投入资金 s*k)h,\
cost management information system 成本管理资料系统 j6GIB_
cost of an asset 资产成本 a_RY Yj
cost of borrowing 借贷成本 riDb!oC
cost of capital 资本成本;资金成本 17 Ugz?
cost of installation 安装费 4rU/2}.q
cost of issue 招股费用;发行股份费用 JM3[
yNSN@
cost of living 生活费用 B?! L~J@p
cost of transmitting 传送费用 6Ijt2c'A}
cost overrun 成本超支 (9Zvr4.f7
cost price 成本价格 YNr"]SA@ ;
cost price structure 成本价格结构 B&]`OO>O
cost to the revenue 政府收入的损失;政府减少的收入 M7TLQqaF
cost-benefit analysis 成本效益分析 2!{D~Gfl=
cost-benefit study 成本效益研究 /'sv7hg+
cost-book company 以成本帐原则组成的公司 w\)K0RN
cost-effectiveness analysis 成本效益分析 3YHEH\60^
costing 成本计算;成本计算法 BpZ~6WtBq
costing and pricing policy 成本及定价政策 lL}NiN-)t
costing exercise 成本计算工作 'X;cgAq8(
costing review 成本检讨 (`1io
cost-of-living allowance 生活津贴 G-d7}Uz?
cost-of-living index 生活指数;生活费用指数 hzo> :U
cost-plus pricing 成本加成定价法 h}
`v0E
cost-push inflation 成本推动的通货膨胀 l=E86"m
cost-recovery basis 收回成本的原则 A7%d
cost-related charges 依成本而定的收费 lU{)%4e`
cost-related fee 依成本而定的收费 n 9B5D:.G
co-surety 共同担保人 fpR|+`k
co-trustee 共同受托人 PVI Oe}N
cotton futures 期棉 /65YHXg,
Council of SEHK 联交所理事会 -G(me"Cu
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 .nPOjwEx&Y
counterclaim 反申索 JOJ.79CT
counterfoil 联页〔收据〕;存根〔支票〕;票根 XQo\27Fo
counter-guarantee 反担保 ;|q<t
counter-inflationary policy 反通货膨胀政策 C?\(?%B
countersignature 副署签名;连署签名 \O5L#dc#
country debt provisioning 债务国坏帐准备 i#'K7XM2
country of beneficial ownership 实益拥有国 MgeC-XQM
coupon 息票;赠券 |Xt.[1
coupon rate 息票利率 Tn&