C: E"%2)
H{?9CxYa
calendar year figure 历年数字 j} F-Xs+
call 催缴通知;认购期权 fa&-. *
call deposit 通知存款;活期存款 >S1)YKgz
call loan 短期同业拆借;通知贷款 BR v+.(S
call margin 补仓;追加保证金 )i>[M"7
call market 短期同业拆放市场 &3v&i*DG,I
call money 短期同业拆借;活期贷款 R8-^RvG
call option 认购期权;看涨期权 R//$r%a
call price 赎回价格;提前赎回价 PSRzrv$l
call warrant 认购认股权证;回购认股权证 vLa#Y("
callable share 可收回股份;可兑付股份 li]
6Pj,
called up share capital 已催缴股本 =39 ?:VoD
Canadian Dollar [CAD] 加拿大元 EQIUSh)M
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 j'HkBW:L
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 2 $ !D* <
cancellation price 取消费 wNNB;n`l
cap 上限 K9[e>
capital 资本;资金 wQ+dJ3b$
Capital Accord 《资本协定》 b?Pj< tA
capital account 资本帐;非经常帐 -h-oMqgu(
capital account commitment balance 资本帐承担额结余 ,&7Wa-vf
Capital Adequacy Directive [CAD] 《资本充足指引》 G\/"}B:(
capital adequacy ratio [CAR] 资本充足比率 659v\51*
capital allowance 资本免税额 1/ZR*fa
capital alteration 资本变更 3ta$L"a
capital and liabilities ratio 资本负债比率 mPPk)qy
capital and liquidity requirement 资本与流动资金的规定 Cs@ +r
capital appreciation 资本增值 6al=Cwf
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〕 >Z Ke
capital assets 资本资产 S'U@X
capital at risk 风险资本 \OC6M` /
capital base 资本基础;资金基础 pO~c<d}b
capital charges 资本支出;资本费用 .>Z,uT^A
capital commitment 资本承担 F?u^"}%Fc
capital contribution certificate 出资证明书 y^Vw`-e
capital convergence 划一资本充足比率 Nt:8ogk/
capital cost 资本成本;建设成本;建设费用 kax\h
capital cover 资本保证 W3&tJ8*3
capital deficit 资本亏绌;资本赤字 _M,lQ~
capital divided into shares 资本分成股份 ciMM^ZRIb
capital element 资本因素;资本部分 U>S`k6
capital equipment 资本设备 "R9Yb,tIN
capital expenditure 资本开支;非经常开支 Qn:kz*:
capital expenses 资本费用 PzZZ>7_6S
capital financing 筹集资本;以非经常收入支付非经常开支的结算 Y&*x4&Lb
capital flow 资金流量 i3mAfDF
capital formation 资本形成;集资 2UP,Tgn..
capital formation figure 资本组合数字 V%CUMH =U
capital fund 资本基金 PT9v*3Bq~
capital gain 资本增益;资本增值 R4e&^tI@*
capital gains tax 资本增值税 Zg:gY"^
capital goods 资本财货;资本货物 !EF(*~r!9L
capital grant 非经常补助金;非经常拨款;建设补助金 O'NW
Ebl/
capital grant cycle 建设补助金周期 &hV Zx
capital injection 注入资本;注资 68R1AqU_
capital input 投入资本 ~V)?>)T
capital intensity 资本密集度 ~S; Z\
capital intensive 资本密集 x`Fjf/1T*m
capital investment 资本投资 9l+{OA
Capital Investment Fund 资本投资基金
1;| LI?
capital loss 资本损失 2GWDEgI1o
capital maintenance 资本保值;资本保留 b^`AJK
capital market 资本市场;资金市场 ohc1 ~?3b
capital market instrument 资本市场票据 Bmo$5$
capital money 资本款项 {hqAnZ@]vr
capital money subject to a trust 信托财产资本 :Gh~fm3}
capital movement 资本流动 ad n|N
capital nature 资本性质 NvtM3
capital outlay 资本支出 cs_}&!c{
capital portion 资本部分 ~# 7wdP
capital profit 资本利润 UQd6/mD`e
capital project 基本工程项目;非经常开支项目 noNm^hFL
capital receipt 资本收入 q]<xMg#nu
capital redemption 资本赎回 UP2.]B!d
capital redemption business 资本赎回业务 */ OI*{Q
capital redemption contract 资本赎回合约 :WXf.+IA
capital redemption reserve 资本赎回储备 :#="%
capital reduction 资本减缩;减资 )u@c3?$6
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] MonS hIz
股本削减计划〔香港联合交易所有限公司〕 I__ 4I{nI
capital repayment 偿还资本 ])y{BlZ
capital reserve 资本储备;后备资本 8*!|8 BPj^
capital revenue 资本收益;非经常收入 R[A5JQ$[
capital spending 资本开支;资本支出;非经常开支 _MYx%Z
capital stock 股本 ;?IT)sNY
capital stock subscription 认缴股本;认购股本 *+lsZ8'^C
capital subsidy 建设津贴;基本建设津贴 gs`^~iD]m
capital subvention 非经常资助金 LxJ6M/".
capital sum 资本额 Ff"gadRXd
capital tax 资本税 i(HByI
capital transfer tax 资本转移税 FWPW/oC
capital turnover 资本周转率 IlLn4Iw
capital value 资本价值 K5ZnS`c;
capital works project 基本工程项目 K%{ad1$c
Capital Works Reserve Fund 基本工程储备基金 s` >H
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 Q!CO0w
capitalization 资本化;资本总额 -G ?%QG`v
capitalization of interest 利息化作本金 w;yx<1f
capitalized interest 化作本金的利息 y7zkAXhJ
capitalized loan 转作资本的贷款 IG.f=+<0
capitalized value 资本还原值;资本化价值 HdQj?f3
capitation grant 按人计算的补助金 Li`hdrO'ii
captive insurance business 专属自保保险业务 f =_^>>.
car insurance 汽车保险 a&/HSf_G
Caribbean Development Bank 加勒比开发银行 U6WG?$x
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] rS~qi}4X
意大利嘉利堡银行 vC9@,[
cartel 同业联盟;卡特尔 PHR#>ZD
cartelized rates system 联营式利率制度 N&;\PfG
cash 现金;现款 JmWR{du
cash accounting system 现金会计制度 UR>_)*
cash acquisition 以现金投资所得的资产 sp8[cO=
cash allowance 现金津贴 qw:9zYG}qW
cash assets 现金资产 T_L6 t66I
cash at bank 银行现金;银行存款 *Wyl2op6
cash balance 现金结余 0#|7U_n
cash basis 现金收付制;收付实现制 yMIT(
cash basis accounting 现金收付制会计;收付实现制会计 =Nl5{qYz^&
cash bonus 现金红利 kEK[\f VE
cash book 现金出纳帐;现金簿 k@qWig
cash client 现金客户 B1w0cS%%:
cash commission rebate 现金回佣 nN{dORJlx
cash compensation 现金补偿 1
Nk1MGV
cash contribution 现金承担额;现金分担额 bf98B4<
cash cost 直接费用;现金成本 aR(E7mXQ
cash coupon 现金礼券 &d
3HB=x
cash credit 现金信贷 f4]&pcK
cash deficit 现金赤字 U6i~A9;
cash deposit and withdrawal 现金收支 Hptq,~_t
cash disbursement journal 现金支出日记簿 [y{E
cash disbursement slip 现金支出传票;现金支出单 g.*&BXZi
cash flow 现金流量;银根 {a4xF2
cash flow lending 流动现金放款;无抵押融资 Pe,;MP\2
cash flow statement 现金流量表;现金流动表 D=w9cKa
cash flow surplus 现金流量盈余 9H$g?';
cash in hand 库存现金;手头现金 A#:8X1w
cash in till 备用现金 5fq.*1f
cash in transit 运送中现金;在运现金 $,`VUe{
cash input 投入现金 my[,w$YM
cash input figure 现金投入数字 ]N\6h(**wy
cash limit 现金支出限额;现金限额 $5/\Z
cash margin 现金保证金 cHn;}l!I
cash market 现货市场;现金交易市场 _[$#
b]V
cash offer 现金要约;现金补偿额 U+!UL5k
cash payment 现金付款;现金支付 U2&HSE|2J
cash position 现金头寸 UT-ewXh
cash price 现金价格 pYGYy'%A'
cash receipts journal 现金收入日记簿 -R@JIe_28f
cash receiving slip 现金收入传票;现金收入单 ,^+#M{Z
cash settlement 现金结算 2E$i_jc
cash surplus 现金盈余 s*{mT6s+T
cash with order 订货付现;凭票即付 }B*,mn2N
cashier's order 银行本票 LY1KQu Y
cashier's order outstanding 未承兑的银行本票 ftW{C1,U7
cash-limited subhead 有现金支出限额的分目 +G\0L_B
cash-sweep 现金彩票活动 O2@"
w23
casual client “散客”;“散户” Q2R-z^pd
CCASS Depository 中央结算系统证券存管处 H:E5xz3VQ
CCIC Finance Limited 中芝兴业财务有限公司 I3ho(Kdi
cedant 分出者 gL,"ef+nM
ceding company 分出公司 p[;8
ceding insurer 分出保险人 P7Z<0Dt\}
ceiling 上限 yr{5Rp05=
ceiling price 最高限价 ?k
w/S4
central bank 中央银行 bQ=s8'
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 0Ts!(b]B
central banking 中央银行业务 :>ZzP: QD
central banking function 中央银行职能 zK /f$}
Central Clearing and Custodian System 中央结算及托管系统 t!l/` e%J
Central Clearing and Depository System 中央结算及存管系统 <!hpfTz*
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 ${0%tCE
central clearing house 中央结算所 y$v@wb5
central clearing system 中央结算制度;集体交收系统 2:/u2K
central custody system 中央托管系统 XL?Aw
central depository 中央存管处 oEPNN'~3
central depository system 中央证券存管制度 E.4n}s
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 <q1'Li)_R
central rate 中央汇率;中心汇率 k{qLkcOg=
Central Registration Hong Kong Limited 香港中央证券登记有限公司 d"p2Kx'*3
Central Tender Board 中央投标委员会 @!-aR u
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 n1JC?+
centralized budgetary and payments system 集中预算及支付制度 UJ9q-r
centred 12-month moving average 十二个月定位移动平均数 dRM5urR6,
certificate of approval 批准证明书 wC(XRqlE
certificate of beneficial entitlement to property 资产权益证书 0JrK/Ma3
certificate of compliance 合格证明书;合约完成证明书 AAdD\%JZ
certificate of deposit [CD] 存款证 2Z-,c;21
certificate of exemption from estate duty 豁免遗产税证明书 p( HyRCH
certificate of incorporation 公司注册证书;法团注册证书 7rJ9
}/<I
certificate of incorporation of registered trustees 注册受托人法团证书 [ArO$X3\
certificate of indebtedness [CI] 负债证明书 v s w7|
certificate of insurance 保险证书 GW:\l~ d
certificate of interest 权益证明书;息票 8_+vb#M
certificate of means 资产证明书 rt,0j/o.1
certificate of participation 参与证明书 ^$ 8Vh=D
certificate of payment of profits tax 缴付利得税证明书 *+NZQjl'
certificate of preference 特惠税证 Qh
1q
certificate of rateable value 应课差饷租值证明书
=05iW
certificate of registration 登记证书;注册证明书 KWtu,~O_u
certificate of satisfaction 清偿证明书 Sn+FV+D
certificate of transfer 转让证明书 u% r!?-z
certificate to bearer 不记名证明书 f>?^uSpWH
certification 核证 L F8Pb;I
certification fee 核证费 dp33z"<3
certified cheque 经银行证明可兑现的支票 X!2.IsIS8
certified public accountant [CPA] 执业会计师 QId"Cl)3
certified statement 经证明的报表 p9k4w%
~:
cessation of business 停业 e2qpJ4i
cession 分保 +$(71#'y
C.F. Finance Company Limited 浙一财务有限公司 d"LoK,p#
chance 机会;中彩机会 Vx}Yl&*D
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 DXt]b,
change of domicile 迁册 LAizx^F
change to estimates 修订预算 [}jj<!9A_;
change to the approved estimates of expenditure 核准开支预算的变动 !~ BZHi6\
charge 费用;押记;抵押 2Ti" s -
charge number 税单号码 J&n ^y
charge on assets 资产的征税 9$:QLE+t
charge upon general revenue 从政府一般收入中拨款支付 'E@2I9Kj
chargeable 可予征收;应课税的 @*bvMEE
chargeable agreement for sale 可予征收印花税的买卖协议 `WP@ZSC6
chargeable income 应课税入息 |R[v@c`pn
chargeable normal trading receipt 应课税的一般营业收入 J2)-cY5G
chargeable profit 应课税利润 Wk0>1 rlu
chargeable to tax 应课税 x:=0.l#
charged to... 记入……帐目 AlAh
S<
chargee 承押记人 xI-=tib
charge-holder 受押人 t5I^1u6
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 ]u\ `
charging order 押记令 C+X)">/+L
chargor's right 押记人的权利
7=$+k]U8
charitable donation 慈善捐款 l6',
charitable trust 慈善信托 gcQ. YP9
charity property 慈善财产 $'WapxF
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 Mp]yKl
charter 章程;特许权 4jDs0Hn"
charter of incorporation 成立章程 uWJ#+XK.
chartered accountant 特许会计师 N8Rm})
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 L*kh?PS;
Chartered Institute of Public Finance and Accountancy [United Kingdom] 1}i&HIr!b
特许公共财政及会计学会〔英国〕 Usa{J:
charterer 承租人 5HWwl.D
Chase Manhattan Asia Limited 美国大通亚洲有限公司 fF8a 1XV
Chase Manhattan Bank 美国大通银行 ?7fQ1/emhO
chattels 实产 <O
<'1uO,
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 6ctHL<^
Che Hsing Finance Company Limited 浙兴财务有限公司 a7XXhsZ
check-and-balance system 制约平衡制度 Xtu:
Chekiang First Bank Limited 浙江第一银行 _)HD4,`
cheque 支票 B"pFJ"XR
Chiao Yue Finance Company Limited 侨裕财务有限公司 xn%l
Chiba Bank, Ltd. 千叶银行 H1aV}KD
Chicago Board of Options Exchange 芝加哥期权交易所 ?Zc/upd:$N
Chicago Board of Trade 芝加哥交易所 fW_}!`:
Chicago Mercantile Exchange 芝加哥商品交易所 d~togTs1
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 pDLu +}@
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 c n\k`8
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 f_Wkg)g
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 cq'}2pob
child allowance 子女免税额 [HC8-N^.}
China & South Sea Bank Limited 中南银行 N/`TrWVF
China Affairs Committee [Hong Kong Futures Exchange Limited] \;3B?8wbIl
中国事务委员会〔香港期货交易所有限公司〕 ;'2`M
China concept stock 中国概念股 hLDch5J5~
China Construction Bank 中国建设银行 c+,7Zu!
China Development Division [Stock Exchange of Hong Kong Limited] CT$& zEIm
中国发展科〔香港联合交易所有限公司〕 wGov|[X
China Economic News 《中国经济新闻》 1YF+(fk
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 ?.rH;:9To
China State Bank Limited 国华商业银行 ,7n;|1`
Chinatrust Commercial Bank, Limited 中国信托商业银行 }}4sh5z
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 4yJ*85e]
Chinese Bankers Club, Hong Kong 香港银行华员会 @%I_&!d
Chinese Banks' Association 香港华商银行公会 >?\v@
Chinese Gold and Silver Exchange Society 金银业贸易场 zIAu3
Chinese New Year bonus 年奖;年终花红
EI?d(K
chit fund 银会 RTg Q#<W8
Chiyu Banking Corporation Limited 集友银行有限公司 = )JVT$]w
Chiyu Finance Company Limited 集友财务有限公司 yr/]xc$
Cho Hung Finance Limited 朝兴金融有限公司 Rye~w6
choses in action 无形动产;据法权产 O<eWq]
chronological book 序时帐簿 I =tyQ`
Chubu Securities Finance Company 中部证券金融公司 4~MJ4:
Chung Khiaw Bank Limited 崇侨银行 [*Aqy76Qa
Chung Nan Finance Company Limited 中南财务有限公司 Yj^avO=;
Chuo Trust & Banking Co., Ltd. 中央信托银行 1sIy*z
Chuo Trust Asia Limited 中央信托亚洲有限公司 7dM6;`V^
Citibank, N.A. 万国宝通银行 &;~2sEo,
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 #Lhj0M;a
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 LK
Citicorp International Limited 万国宝通国际有限公司 ei+9G,
civil debt 民事债项 Tc'{i#%9j
Civil Service Pension Reserve Fund 公务员退休金储备基金 #f|NM7
claim 申索;索偿;债权 RpmBP[
claim equalization fund 申索平衡基金 y(bt56 |
z
claim for refund of property tax 申请发还物业税 h X>VVeIZ
claim of debt 债权申索 gW6G+
claim on bank 对银行的债权 6oTbn{=UUq
claim to dividend 摊还债款申索 %h/#^esi
claimant 申索人;索偿人 Q+u#?['
claims statistics 申索统计数字 k *G!.
class of insurance business 保险业务类别 P/C+L[X=
class of property 财产类别 ZuFVtW@
claw-back 递减率 tn:/pPap
clearance cost 清拆成本 ~7,2N.vO2
clearing 结算;票据交换;清算 :XPC0^4s
clearing account 结算帐户 @aqd'O
clearing and settlement system 结算和交收系统 r{/ G\
clearing balance 结算差额 LEn=dU
clearing bank 结算银行 _v~D{H&}
clearing cheque 交换支票
')~Y
clearing house 结算所;票据交换所 M<#)D
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 'o)ve(
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 /IrR,bvA
clearing member 结算会员 8XS{6<
Clearing Members' Fund 结算会员基金 M3jv aI
clearing participant 结算参与者 E1{:z"
clearing rebate 结算费用的回佣 HP4'8#3o
Clearing Rules [SEHK Options Clearing House Limited] 3j=%De
《结算规则》〔联交所期权结算所有限公司〕 \CJx=[3(
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 =jV%O$Fx
Clerk to the Board of Review 税务上诉委员会书记 f'zU^/$rf
client 客户;委托人;当事人 xtIehr0{$I
client agreement 客户协议 7q2"b?|h
client confidentiality 客户保密的责任 Zy!)8<Cgm'
client money 客户款项 tz0Ttu=xH
client statement 客户结单 :cmI"Bo
clients fund 客户资金 aCYm$6LmA
close 结算;收市;收盘 v0hfY
close a position 平仓;轧平头寸 }`<>$2b
close company 股份不公开的公司 >XXMIz:
close higher 收市时价位较高 ^M"=A}h
close lower 收市时价位较低 Rvu3Qo+
close mixed 收市时荣辱互见 (IWix){
close of exchange 交易所停市 FVC2 XxP
close of financial year 财政年度终结 zV_-rf
close out 平仓 QNa}M{5>h
close out a long position 平长仓 Ip7FD9
^
close out a short position 平空仓 ;}>g1&q
close steady 收市时价格稳定 {!{7zM%u0C
close the gap 弥补差距 >Xh(`^}SQ*
closed position 平仓 eMm~7\
R
closed-end investment corporation 股份固定的投资公司 Kt4\&l-De
close-out price 抛售价格 z:i X]df
closing account 决算帐户 AHMV@o`V
closing balance 期终结余;收市结余 fN"oa>X
closing price 收市价;收盘价 -'H+lrmv
closing quotation 收市价;收市行情 Y)4Nydq
closing rate 收市汇价;收盘汇率
ELgae1
closing transaction 平仓交易 *a4b`HRT
clothing levy 成衣税 -t~B@%
club deposit 零存整付存款 ![P(B0Ct/
Code of Aid 《资助则例》 <Z_wDK/UR
Code of Banking Practice 《银行营运守则》 Hdq/E>u
Code of Best Practice [Stock Exchange of Hong Kong Limited] U@v8H!p^i
《最佳应用守则》〔香港联合交易所有限公司〕 yd2qf
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕;《操守准则》〔香港期货交易所有限公司〕 |`(?<m
Code of Conduct for Persons Registered with the Securities and Futures Commission dE}b8|</
《证券及期货事务监察委员会注册人操守准则》 Y="&|c=w#L
code of practice 实务守则;经营守则;执业守则 EYx2IJ
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 0w[0%:R^
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 :oj)
eS[Y
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 L(1,W<kYg
Code on Pooled Retirement Funds 《集资退休基金守则》 kX ,FQG>
Code on Share Repurchases [Share Repurchase Code] CN$A-sjZ
《公司购回本身股份守则》〔《股份购回守则》〕 M9 2~iM
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 J!
6z
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 Q@ ) rw0$
co-debtor 共同债务人 -g[*wN8
co-financing scheme 共同融资计划 )[M<72
cognizance 证明令 R&=GB\`:a
coin 硬币 mZ5K hPvf8
coin replacement programme 硬币取缔计划 :5cu,&<Gv
coin set 套装硬币 @6!y(e8"J]
coinage 硬币 Qqhb]<z
Coinage Security Fund 硬币发行基金 H+#wj|,+\
cold call 主动与准客户接触 @aD~YtL"n
collapse in prices 价格下泻;价格下挫;价格暴跌 wM4g1H%s
collateral 抵押品 \]`(xxt1
collateral bond 担保债券 Tx!m6B`Y
collateral loan 抵押贷款 R.YGmT'2
collateral security 附属抵押品 ^<
/vbF
collection 征收;收取 >KClH'R2
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 ^n45N&916
collection of betting duty 收取博彩税 ?n9$,-^v
Collection Office [Inland Revenue Department] 收税处〔税务局〕 ma-Y'
collective consumption 集体消费 hTtp-e`
Collector 收税主任 ='bmjXu
Collector of Rates 差饷征收官 k+R?JWC:
Collector of Stamp Revenue 印花税署署长 x"wM_hl5L
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 \lbiz4^>
combined surplus 合并盈余 \IZ4( Z
combined visible and invisible trade account 有形及无形贸易合并帐目 Tvx8l
m'
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 (&]15 FJ$1
commemoration coin 具纪念性的硬币 9c;lTl^4;
commencement of winding-up 清盘开始 {5tEsv
commerce and industry sub-index 工商分类指数 / ?[gB:s
commercial activity 商业活动 wCTR-pL^
commercial bank 商业银行 ^)IL<S&h
Commercial Bank Act of Norway 《挪威商业银行法》 ; ?lM|kK
Commercial Banks Law 《商业银行法》 F",abp!
commercial borrowing 商业借款 POg0=32
Commercial Code of Japan 《日本商法》 5 EuJ
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 8Y0<lfG
commercial invoice 商业发票 'TN{8~Gt*
commercial letter of credit 商业信用证 MqBATW.pmJ
commercial loan 商业贷款;商业放款 0l1]QD+Gc5
commercial paper 商业票据 :*Ggz|
commercial paper market 商业票据市场 h7]]F{r5
commercial registry 商业登记处 @1ta`7#
commercial return 商业回报 .9fluAG
commercial sale 商业销售 bSmaE7
commercialization 商品化 }NBJ T4R
commercially viable 具商业利益;有利可图 IK? $!jh
Commerzbank AG 西德商业银行 YTPmS\ H _
commission 佣金;委员会 B*iz+"H
Commission des Operations de Bourse of France 法国证券事务监察委员会 Isgk
commission house 佣金行;代办行 *pC-`k
commission payable 须付的佣金 Q|<?$.FN"8
commission rebate 佣金回扣 VaIP
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 ` dUiz5o'
Commissioner of Banking 银行监理专员〔银监专员〕 z57papo
Commissioner of Estate Duty 遗产税署署长 ;Kq?*H
Commissioner of Inland Revenue 税务局局长
DPxu3,Y
Commissioner of Insurance 保险业监理专员 BG8)bhk;/
Commissioner of Rating and Valuation 差饷物业估价署署长 0o=)&%G
commitment 承担;已承担的开支;承担额;承担项目 Z%9^6kdY
commitment fee 承诺费 dVt@D&
Committee of the Hong Kong Association of Banks 香港银行公会委员会 =XBXSW8)DJ
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 $)7f%II
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 5'-9?-S"
Committee on Payment System [Hong Kong Monetary Authority] ; F(01
支付系统委员会〔香港金融管理局〕 P"~T*Qq-R
Committee on Unit Trusts [Securities and Futures Commission] _r5Ild@n
单位信托委员会〔证券及期货事务监察委员会〕 (@o
/>T
Commodities Dealers' Deposit Fund 商品交易商按金基金 nJ#@W b@
Commodities Trading Commission 商品交易事务监察委员会 h_G7T1;L
commodity 商品 (dipKs?K
commodity classification 商品分类法 ,h`D(,?X
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 t RyGxqiG
commodity dealer 商品交易商 *Z2Q]?:{
i
commodity exchange 商品交易所 nkj'AH"2
Commodity Exchange Compensation Fund 商品交易所赔偿基金 842+KLS
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 2b,TkG8K
commodity flow method 商品流动法;商品流通法 @Be:+01z
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 aw"%B-N\
commodity futures contract 商品期货合约 yaYt/?|
commodity market 商品市场 >`|uc
commodity tax 商品税 &2]D+aL|h
commodity trading adviser 商品交易顾问 >T^v4A
commodity trading adviser's representative 商品交易顾问代表 r8?Lr-;
commodity trading advisory contract 商品交易顾问合约 : 8<^rP
commodity warrant 商品期权证 X/7_mU>aKT
commodity-based investment 以商品为基础的投资 7CMgvH)O
common fund 共同基金 cH-Zj
common property 分权共有财产 n4&j<zAV{
common share 普通股 ']Xx#U N
common stock 普通股 (g:W|hS
Commonwealth Bank of Australia 澳洲联邦银行 <\~#\A=;
Commonwealth Development Corporation 英联邦发展公司 B@v H1T
Commonwealth Finance Ministers Conference 英联邦财长会议 ,:4w$!;
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 }UdqX1jz
Commonwealth income tax 英联邦入息税 f4I9H0d;!
Commonwealth Preference 英联邦特惠制 HbSx}bM_9
communal property 公有财产;公有产业 K$5P_~;QL
communication expenses 通讯费用 `gs,JJ6N
Community Preference 欧共体特惠制 Ru aJ9O
commutation of pension 退休金的折算 ?8}jJw2H
commuted gratuity 折算酬金 F^G`Jf
commuted pension gratuity 经折算的退休酬金 Qu\l$/
Companies Act [United Kingdom] 《公司法令》〔英国〕 5o ^=~
Companies Handbook 《上市公司手册》 qWRMwvN{
companies inspector 公司检查员 FOG+[v
Companies Liquidation Account 公司清盘帐户 ^Jc0c)*
Companies Ordinance: Information to be Included in a Rights Issue Prospectus 6b01xu(A[
《公司条例:供股章程须载有的资料》 Y1+lk^
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》 =xet+;~ji
Companies Registration Officer 公司注册主任 Zs|sPatV<
Companies Registry 公司注册处 ,VsCRp
Companies Registry Trading Fund 公司注册处营运基金 w|o@r%Q#l
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 QaBXzf
Company Formation and Enforcement Division [Companies Registry] XJ?z{gXJ
公司成立及条例执行部〔公司注册处〕 +`3ZH9
company in which the public are substantially interested 由公众拥有相当权益的公司 -y*+G&
company limited by guarantee 担保有限公司 (UT*T
company limited by shares 股份有限公司 w>Sz^_ h
company register 公司登记册 (
+hI
company registration fee 公司注册费 8N_rJ)f
company with limited liability 有限法律责任的公司 cGp 6yf
company's memorandum 公司组织章程 "a{f?
.X.
company's reserve 公司储备 becQ5w/~
comparative advantage 比较优势;比较利益 :P"Gym
compensation 补偿金;赔偿 2U{RA's
Compensation Committee [Stock Exchange of Hong Kong Limited] FRk_xxe"K
赔偿委员会〔香港联合交易所有限公司〕 *{s[$}uQ
compensation from insurance 保险赔偿 X6'&X
compensation fund 赔偿基金 J vsB^F.4
compensation fund levy 赔偿基金征费 ]m>MB )9
compensation rate 补偿率 N<(`+?
Compensation Review Committee 赔偿检讨委员会 Y,\mrW}K
compensation scheme 赔偿计划 BniVZCct
compensation trade 补偿贸易 {~h\;>
compensation value 补偿值 W)hby`k
compensatory payment 补偿付款 Sd6^%YB
competition and pricing strategy 竞争与定价策略 [KJL%u|8/
competitive edge 竞争优势 :C6rN}_k
competitive price 具竞争力的价格 Z5-'|h$|
competitive tender 竞争性投标 t O>qd#I
Compliance Committee [Stock Exchange of Hong Kong Limited] Lpf=VyqC
监察委员会〔香港联合交易所有限公司〕 ?EAqv]
component of expenditure 开支组成部分 (Z +C
Composite Consumer Price Index 综合消费物价指数 ,SwaDWNO
composite index 综合指数 <);u]0
composite rating 综合评级 Ec
7M'~1
composite return form 综合报税表 )yZE>>3-
Composite Securities and Futures Bill 《证券及期货综合条例草案》 QjU"|$
composite tax return 综合报税表 5xUPqW%3
composition 组合成分;债务重整协议 y<(.,Nb8
composition of earnings 收益组合成分 TaT&x_v^~a
compound increase 复合增加率;复合增长率 nCB3d[/B
compound interest 复利 *?fBmq[j
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 1<|I[EI
comprador note 买办票据 P[i/o#
comprador order 买办付款令票 ix`x dVj`
comprehensive income tax 综合所得税 ^dD?riFAk
comptroller 审计主任 fZgU@!z
compulsory liquidation 强制清盘 jQ}|]pj+
compulsory winding-up 强制清盘 sTyGi1
computation 计算;计算表 /^G+vhlf\
computational procedure 计算方法 $7YLU{0
computer audit programme 电脑审计程序;电脑核数程序 _Y {g5t
concentrated position 集中持仓量 rID]!7~
concentration risk 资金集中风险;集中融资风险 gHshG;z*
concept stock 概念股 {Aw3Itef
concession 特许权;宽减措施;优惠 RUu'9#fq
concession contract 特许经营权合约 nQ~L.V
concessionary rate 优惠率 S:QEHd_C
concordat 协定;契约;国际监管条约 r
|/9Dn%
condition 条件 r+u\jZ
conditional endorsement 附有条件的背书 h zE)>f
conditional offer 有条件要约 (5&"Y?#o,
conditional sale agreement 有条件售卖协议 +Ti@M1A&
conditions of tender 投标章程 WpZ^R;eK
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》 'L/TaP/3
conduct of business standard 业务操守准则 8
K!a:{
Confidentiality Understandings 保密谅解文件 ~O$]y5
confirmation letter 确认书 kw'D2692
confirmation of mail transfer 信汇证明书 B,T.bgp\
Confirmation of Payment 已缴税证明书 `^vD4qD|
confirmed letter of credit 保兑信用证 :Ej)AfS
confirming bank 保兑银行 EMbsKG
confiscation order 没收令 C:{'0m*jKs
connected transaction 关连交易 K%B i8d
consensus capitalism 共识资本主义 XZGyh X7
conservative investor 保守投资者 BW 7[JD
consideration 代价;对价;约因 S:s^si2/
consideration issue [listing method] 代价发行〔上市方式〕 pE N`&'4
consideration other than cash 现金以外的代价 H(s^le:!
consignee 收货人;代售人 o+&sodt|`
consignment 托运;寄售 etVE8N'
consignor 付货人;托运人;寄售人 e>.xXg6Zn
consolidated account 综合帐目 5H5Kt9DoW
consolidated account expenditure 综合帐目开支 ]3'd/v@fT
consolidated balance sheet 综合资产负债表 M(f'qFY=K
consolidated cash deficit 综合现金赤字 QNFrkel
consolidated cash surplus 综合现金盈余 VuW19-G
consolidated enterprises sectorial index 综合企业分类指数 ~Y[1Me
consolidated net earnings 综合净收益;综合净盈利 QCw<* Id+
consolidated net profit 综合净利润;综合纯利 WAbhBA
consolidated policy 综合保单 l1S1CS
consolidated price 综合价格 is$d<Y&F
consolidated profit and loss account 综合损益帐;综合损益表 m<4Lo0?nS
consolidated public sector expenditure 公营部门综合开支 ZxWV,s&p
consolidated revenue account 综合收入帐 Op{Mc$5a
consolidated shareholders' fund 综合股东资金 $@Fj_
N
consolidation of shares 股份合并 j;.&+.
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 a\MJbBXv
consortium company 财团公司 :e;fs.C
consortium loan 银团贷款 I<U 1V<g
constant dollar figure 固定币值 ?}>tfDu'
constant market price 固定市价 4r*6fJ*bJ
constant price 固定价格 cS"6%:hQ
constant price series 固定物价计算数列 ZHJzh\?
constant rate 固定比率 aXagiz\;
constituent stock 成分股 Wwz{98,K
constitution 章程;组织章程 (x@"Dp=MZW
construction output 建造产出量 =[&Jxy>Y
constructive trust 法律构定信托 </QSMs
consultant accountant 顾问会计师 tG-MC&;=
consultant's fee 顾问费 2RCnk&u
Consultation Paper on Proposed Regulation on Share Margin Financing Y'T#
《监管股票按贷财务的建议谘询文件》 p
pq#5t^[)
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability 6BnjT
《有关联交所检讨董事资格的程序的谘询文件》 q8J/tw?%v
consumer behaviour 消费者行为 b+>godTi_
Consumer Council 消费者委员会 a=R-F!P)
consumer credit financing operation 消费者信贷业务 ;D:v@I$I
consumer demand 消费者需求 nj[6c
consumer durables 耐用消费品 4]GyuY
consumer expenditure 消费开支 K VCS(oN
consumer goods 消费品 "x11 YM{F
consumer market 消费市场 $&!U&uMt
consumer price 消费物价 Tp7?:YY|
Consumer Price Index [CPI] 消费物价指数 .(-3L9T}
Consumer Price Index (A) 甲类消费物价指数 Sy_M!`B
Consumer Price Index (B) 乙类消费物价指数 s5HbuyR^
Consumer Price Index Classification System 消费物价指数分类法 7^F?key?
Consumer Price Index Report 《消费物价指数月报》 /<@tbZJ*8
Consumer Price Index series 消费物价指数系列 92i#It}-/
consumer price inflation 消费物价上涨 ~ocr^V{"<~
Consumer Representative Action Fund 消费者集体诉讼基金 wHmEt ORo
consumer sentiment 消费意欲 R)=<q]Ms
consumer spending 消费开支;消费支出 ?:E;C<Ar
consumption expenditure 消费开支 vuf|2!kh/
consumption pattern 消费模式
^&}Y>O,
consumption product 消费产品 P_gQ-pF.
consumption tax 消费税 !ktr|9Bl
contango 交易延期费;延期交割费;期货溢价 ~>n<b1}W
contingencies warrant 紧急拨款令;应急支款授权书 =6$( m}(74
contingency 应急费用;意外开支准备金 |*b8-a8<
contingency allowance 应急准备金 lQzrf"N'
contingency sum 应急费用;意外开支准备金 62"ND+D4
contingent assets 或有资产 @."R9s
contingent debt 或有债权;待确定债务 /%)J+K)
contingent interest 待确定的权益 ~VKw%WK
contingent liabilities 或有负债 `PL!>oa(8
contingent profit 或有利润 QS_u<B
contingent right 或有的权利 o,-@vp
continue to hold a deposit 继续持有存款 -l",!sV
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 LM}si|
continuing rent 连续租金 Ud](hp"
continuing trustee 留任受托人 >\'yj|
U,
continuous licensing system 长期持牌制度 ~BC5no
Continuous Net Settlement System [CNS System] 持续净额交收系统 c1`o3gb
contra account 对销帐户 TsQMwV_h
contra flow 资金回流 G>Q{[m$
contra item 对销项目 4{Iz\:G:{/
contra transfer 对销转拨 n;U|7it7
contract 合约
3Wiu`A
contract for difference 差价合约 K"#}R<k8:A
contract for service 服务合约 zri <'W
contract for settlement 平仓合约 &Wba2fD
contract note 成交单据 D|xSO~M5
contract of copartnery 合伙合约 pnD#RvmW2e
contract of indemnity 弥偿合约 .f}I$ "2
contract of insurance 保险合约 'BC-'Ot
contract of reinsurance 再保险合约 Y9WH%
contract price 合约价格 Gi-tf<
contracting party 订约人;立约人;缔约国 ?}y7S]B FI
contractual agreement 合约协议 Ul=`]@]]
contractual commitment 合约承担 Abl=Ev
contractual joint venture 合约式联营企业 B 5?(gb"
contractual mutual fund 合约互惠基金 ]OVjq?
contractual right 合约权利 W `Soa&9
contractual savings fund 合约储蓄基金 ZA!vxQ?P,
contributed surplus 实缴资本盈余 Q~9:}_@
contribution 出资;供款;捐款;分担款项 v1}
$FmHL"
contribution account 供款帐户 _]\mh,}
contribution to gross domestic product 在本地生产总值中所占比率 ,=mn*
contribution to investment 出资额 43eGfp'
contribution to pension fund 退休金供款 gnv4.f:
contributor 供款人;出资人;捐助人 [L 8gG.wy
contributory 分担人 3laSPih[.
contributory scheme 供款计划 G
-;Yua2\
contrived cessation of business 有预谋的停业 ]?kf;A@
control 控制权;控制;管制 ' :Te#S
control of a company 公司的控制权;公司控股权 Cc^t&Eg
control of business 业务的控制权 Po2YDj`
controlled company 受控制公司 !} 1p:@
controller 控制人;控权人;会计长 qRU8uu
controller of an authorized institution 认可机构控权人 (i`DUF'#y
controlling company 控股公司 Eb.{M
controlling interest 控制权益;控股权益 MG~^>
controlling officer 管制人员
I{E10;
controlling officer's report 管制人员报告 y]Y)?])
controlling shareholder 控股股东;持有控股权的股东 8Vq,J :+
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》 h\1_$ac
conventional lending 传统放款;常规放款 dLAElTg
conversion 兑换;换算;转换〔证券〕 os>|LPv4
conversion factor 换算因数 9TF[uC)-2
conversion of stock 公债的转换 DI*xf
Kt
conversion rate 兑换率;换算率;转换价格〔证券〕 a`T{5*@
convertibility 可兑性;兑换性;自由兑换 0q/g:"|j
convertibility undertaking 兑换保证 ,xGlWH wrY
convertible 可兑换;可换股 P6X 4m(t
convertible currency 可兑换货币 03MB,
convertible debenture 可转换债权证 ZXco5,1
convertible loan stock 可转换股的债权股额 k -SUp8}g
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 Dr;@)
conveyance 转易;转易契;财产转让证书 w}'E]y2.
conveyance of property 财产转让 xQN](OKG
conveyance on sale 售卖转易契 |h.he_B+7
conveyancing fee 业权转易费 XpM#0hm
conveyancing scale charges 物业转易收费标准 +%FGti$[
cooling-off period 冷静期 [p]Ayo$~
co-owner 共同拥有人;分权共有人 ~2pctqMA
co-partner 共同合伙人 >iq^Ts
co-partnership 共同合伙 j"c"sF\q
Copenhagen Stock Exchange 哥本哈根证券交易所 r`"
? K]rI
core capital 核心资本 b2Ct^`|M5
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons kcQ
|Zg
《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》 Jl}$)'
Core Principles for Effective Banking Supervision [Basle Committee] 'j}%ec1
《有效监管银行业的主要原则》〔巴塞尔委员会〕 zRB1V99k
cornering “夹仓”;轧空;囤积居奇 Q<"zpwHR
corporate borrower 借款公司;借款机构 f$P pFSY4
corporate business 公司企业;公司业务 g6N{Z e Wg
Corporate Communications Department [Stock Exchange of Hong Kong Limited] w7O(I"
企业传讯部〔香港联合交易所有限公司〕 D[U5SS!)
corporate customer 公司客户 /P,J);Y
corporate dealer 公司交易商 ?bbguwo~F
Corporate Finance Division [Securities and Futures Commission] IH{g-#U
企业融资部〔证券及期货事务监察委员会〕 dL v\H&
Corporate Finance (D.T.C.) Limited 协联财务有限公司 ecr pv+
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 qgu.c`GmW
corporate governance 公司管治 75{QBlf<
corporate income tax 公司所得税 W$,c]/u|
corporate investment adviser 公司投资顾问 [/#;u*n
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 z7J#1q~:yY
corporate plan 公司计划 Pj+XKDV]T
corporate practice 执业法团 )'nGuL-w!i
corporate profits tax 公司利得税 b-ZvEDCR
corporate savings 公司储蓄 %[RLc[pB
corporate service tax 公司服务税 pTcm2-J
corporate signature 法团的签名 wJ+"JQY.J+
corporation 法团;公司 TVKuvKH8U
corporation bond 公司债券 5 J 0
corporation stock 公司股证;地方债券〔英国〕 [
h%ci3
corporation tax 公司税 D7 .R
NXo
correction phase of stock market 股市调整期 ]F-{)j
Correctional Services Industries Suspense Account 惩教工业暂记帐 7:;P>sF@
corrective affidavit 修正遗产申报誓章 Pg5 1}{
correspondent bank 代理银行 m%m8002
Cosmos Finance Limited 宇宙财务有限公司 H]YPMG<
cost 成本;费用;价格 ]{dg"J
cost centre 成本中心 "Sl";.
cost competitiveness 成本竞争力 h4ZrD:D0\
cost control 成本控制;成本管理 BjJ+~R
cost convention 原值成本法;成本惯例 cp[k[7XGD
cost effectiveness 成本效益;经济效益 _t3n<
cost efficiency 成本效率 I,.>tC
cost element 成本要素 xez~Yw2
cost flow 成本流转 Io|
72W}rg
cost input 投入资金 y\ Zx{A[
cost management information system 成本管理资料系统 8j8FQ!M
cost of an asset 资产成本 3TO$J
cost of borrowing 借贷成本 3<?#*z4]_
cost of capital 资本成本;资金成本 I lvjS^j
cost of installation 安装费 <