C: @u@N&{b5"
p(B^](?
calendar year figure 历年数字 8iv0&91Z
call 催缴通知;认购期权 &c?q#-^)\+
call deposit 通知存款;活期存款 [-ONs
call loan 短期同业拆借;通知贷款 2p^Jqp`$
call margin 补仓;追加保证金 6]%SSq&
call market 短期同业拆放市场 r6JQRSakR
call money 短期同业拆借;活期贷款 H0!LiazA>
call option 认购期权;看涨期权 v&7yqEm}B
call price 赎回价格;提前赎回价 |:H
9#=
call warrant 认购认股权证;回购认股权证 dBWi1vTF
callable share 可收回股份;可兑付股份 D)O2=aQ;]
called up share capital 已催缴股本 hSl6X3W
Canadian Dollar [CAD] 加拿大元 O V"5:){
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 AVn?86ri
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 $Ph
T :
cancellation price 取消费 teQ<v[W.
cap 上限 OON]E3yy
capital 资本;资金 *KMW6dg;
Capital Accord 《资本协定》 Gy]ZYo(
capital account 资本帐;非经常帐 QL].)Vgf
capital account commitment balance 资本帐承担额结余 (+(YQ2
Capital Adequacy Directive [CAD] 《资本充足指引》 .eBo:4T!d
capital adequacy ratio [CAR] 资本充足比率 ]'.D@vFGO
capital allowance 资本免税额 Kia34 ~W
capital alteration 资本变更 DB=^Z%%Z
capital and liabilities ratio 资本负债比率 #<$pl]>}t
capital and liquidity requirement 资本与流动资金的规定 +.czj,Sq
capital appreciation 资本增值 *#n#J[
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〕 Z2t'?N|_
capital assets 资本资产 5WlBec@
capital at risk 风险资本 %%-?~rjI
capital base 资本基础;资金基础 qsA`\%]H
capital charges 资本支出;资本费用 u5'jIqlU
capital commitment 资本承担 ' ?4\
capital contribution certificate 出资证明书 dmB
_`R
capital convergence 划一资本充足比率 KUV(vAY,
capital cost 资本成本;建设成本;建设费用 Wr j<}L|
capital cover 资本保证 b41f7t=
capital deficit 资本亏绌;资本赤字 De<kkR{4
capital divided into shares 资本分成股份 'DhH:PR
capital element 资本因素;资本部分 9} *Pb6
capital equipment 资本设备 gN/kNck
capital expenditure 资本开支;非经常开支 IYG,nt!
capital expenses 资本费用 o8RVmOXe
capital financing 筹集资本;以非经常收入支付非经常开支的结算 L*(!P4S%}
capital flow 资金流量 1B0+dxN`
capital formation 资本形成;集资 %2I >0
capital formation figure 资本组合数字 j}`XF?2D
capital fund 资本基金 <rKfL`8p
capital gain 资本增益;资本增值 FjU
-t/
capital gains tax 资本增值税 (drDC1\
capital goods 资本财货;资本货物 EGL7z`nt
capital grant 非经常补助金;非经常拨款;建设补助金 MnPk+eNJm
capital grant cycle 建设补助金周期 #0*oj/
capital injection 注入资本;注资 JS!`eO/8
capital input 投入资本 -"CXBKHb
capital intensity 资本密集度 CMiE$yC
capital intensive 资本密集 Tlar@lC|u
capital investment 资本投资 nOm-Yb+F
Capital Investment Fund 资本投资基金 {<P{uH\l
capital loss 资本损失 b(HbwOt~3
capital maintenance 资本保值;资本保留 K ; eR)
capital market 资本市场;资金市场 (i.7\$4
capital market instrument 资本市场票据 /5wIbmz@I
capital money 资本款项 %.rVIc"
capital money subject to a trust 信托财产资本 W<c95QD.
capital movement 资本流动 |?gO@?KDZ
capital nature 资本性质 F*4zC@;
capital outlay 资本支出 Ivx]DXR|
capital portion 资本部分 }2]m]D@%7
capital profit 资本利润 l+r3|b
capital project 基本工程项目;非经常开支项目 ;CtTdr
capital receipt 资本收入 KW@][*\uC
capital redemption 资本赎回 s?yl4\]Muf
capital redemption business 资本赎回业务 mHB0eB'l
capital redemption contract 资本赎回合约 7L4~yazmK
capital redemption reserve 资本赎回储备 F&_b[xso7
capital reduction 资本减缩;减资 ]r(&hqdR
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] WbwS!F<au
股本削减计划〔香港联合交易所有限公司〕 V |hr 9
capital repayment 偿还资本 th^&wp
capital reserve 资本储备;后备资本 eia>Y$
capital revenue 资本收益;非经常收入 EEp~\^-
capital spending 资本开支;资本支出;非经常开支 ra|Ku!
capital stock 股本 3+WmM4|
capital stock subscription 认缴股本;认购股本 K[^BRn
capital subsidy 建设津贴;基本建设津贴 [r0`D^*=
capital subvention 非经常资助金 nrM_ay
capital sum 资本额 .jv#<"DW
capital tax 资本税 ?'^dYQ4
capital transfer tax 资本转移税 v\G+t2{
capital turnover 资本周转率 |ERf3
capital value 资本价值 VUUE2k;^
capital works project 基本工程项目 o^3X5})sv
Capital Works Reserve Fund 基本工程储备基金 v/GZByco>
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 1EHL8@.M
capitalization 资本化;资本总额 "KKw\i
capitalization of interest 利息化作本金 Vv_lBYV
capitalized interest 化作本金的利息 V$fn$=
capitalized loan 转作资本的贷款 s?7"iE
capitalized value 资本还原值;资本化价值 `9&~fWu
capitation grant 按人计算的补助金 y[DS$>E
captive insurance business 专属自保保险业务 oC~+K@S
car insurance 汽车保险 fA"9eUu
Caribbean Development Bank 加勒比开发银行 ^u+#x2$Mg
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] pC/13|I
意大利嘉利堡银行 miB+'n"zS
cartel 同业联盟;卡特尔 fo_*Uva_
cartelized rates system 联营式利率制度 o#QS: '|
cash 现金;现款 !-~sxa280r
cash accounting system 现金会计制度 y41~
cash acquisition 以现金投资所得的资产 h1+y.4
cash allowance 现金津贴 NRMEZ\*L
cash assets 现金资产 !%(PN3*
cash at bank 银行现金;银行存款 m9mkZ:r(kV
cash balance 现金结余 sI5S)^'IQ
cash basis 现金收付制;收付实现制 f/vsf&^O
cash basis accounting 现金收付制会计;收付实现制会计 2v`Q;%7O
cash bonus 现金红利 (b"kN(
cash book 现金出纳帐;现金簿 =3EE-%eF!
cash client 现金客户 7{Zs"d{s
cash commission rebate 现金回佣 TlCGP)VSj
cash compensation 现金补偿 5BS !6o;P'
cash contribution 现金承担额;现金分担额 *:Uq
;)*
cash cost 直接费用;现金成本 ^ pNA_s!S
cash coupon 现金礼券 Ov@vNj&
cash credit 现金信贷 c@x6<S%*
cash deficit 现金赤字 4Cp)!Bq?/
cash deposit and withdrawal 现金收支 M&}_3
cash disbursement journal 现金支出日记簿 gv7@4G
cash disbursement slip 现金支出传票;现金支出单 "]}?{2i;
cash flow 现金流量;银根 u+m9DNPF
cash flow lending 流动现金放款;无抵押融资 K6 c[W%Va
cash flow statement 现金流量表;现金流动表 E]0Qz?
W
cash flow surplus 现金流量盈余 _BI[F
m
cash in hand 库存现金;手头现金 srryVqgS
cash in till 备用现金 :U,-v
cash in transit 运送中现金;在运现金 30bdcDm,
cash input 投入现金 "J{A}g[
cash input figure 现金投入数字 [8'^"
cash limit 现金支出限额;现金限额 ]Q -.Y-J/O
cash margin 现金保证金 zsr; 37
cash market 现货市场;现金交易市场 ]92=PA>75
cash offer 现金要约;现金补偿额 >rY^Un{Z
cash payment 现金付款;现金支付 i?D)XXB85
cash position 现金头寸 ~Z}DN*S
cash price 现金价格 V?- ]ZkI
cash receipts journal 现金收入日记簿 q"u,r6ED
cash receiving slip 现金收入传票;现金收入单 tR<L9h
cash settlement 现金结算 &*; Z(ul&9
cash surplus 现金盈余 )W>9{*4m
cash with order 订货付现;凭票即付 Qov*xRO6
cashier's order 银行本票 KT0Pmpp5
cashier's order outstanding 未承兑的银行本票 l{Xy %8
cash-limited subhead 有现金支出限额的分目 T'-kG"l b
cash-sweep 现金彩票活动 D22A)0+_
casual client “散客”;“散户” NEt_UcC
CCASS Depository 中央结算系统证券存管处 df{6!}/(
CCIC Finance Limited 中芝兴业财务有限公司 *})Np0k
cedant 分出者 >"[Nmx0;w
ceding company 分出公司 dZ x
ceding insurer 分出保险人 N>IkK*v
ceiling 上限 BeFXC5-qat
ceiling price 最高限价 sMcN[r
central bank 中央银行 :8U@KABH@h
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 wg^'oy
central banking 中央银行业务 = ,c!V
central banking function 中央银行职能 k1fX-2H
Central Clearing and Custodian System 中央结算及托管系统 TTJj=KPA
Central Clearing and Depository System 中央结算及存管系统 @c=bH>Oz
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 7 b8pWM
central clearing house 中央结算所 >M7(<V
central clearing system 中央结算制度;集体交收系统 co*XW
central custody system 中央托管系统 j/uzsu+
central depository 中央存管处 }1|FES
central depository system 中央证券存管制度 W#foVAi .
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 q>m[vvt"
central rate 中央汇率;中心汇率 7Mb-v}
Central Registration Hong Kong Limited 香港中央证券登记有限公司 u-=VrHff^*
Central Tender Board 中央投标委员会 $AHdjQ[;6-
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 }CvhLjo
centralized budgetary and payments system 集中预算及支付制度 pg3h>)$/
centred 12-month moving average 十二个月定位移动平均数 \9 k3;zw
certificate of approval 批准证明书 >g,i"Kg
certificate of beneficial entitlement to property 资产权益证书 O)INM
certificate of compliance 合格证明书;合约完成证明书 UB]]oC<
certificate of deposit [CD] 存款证 yc0_7Im?
certificate of exemption from estate duty 豁免遗产税证明书 WQv`%%G2>
certificate of incorporation 公司注册证书;法团注册证书 ^-,@D+eW
certificate of incorporation of registered trustees 注册受托人法团证书 Nc*z?0wP
certificate of indebtedness [CI] 负债证明书
AtP!.p"j
certificate of insurance 保险证书 ivvm.7{
certificate of interest 权益证明书;息票 -o+; e3#
certificate of means 资产证明书 ASa)xf9
certificate of participation 参与证明书 vAzSpiv-
certificate of payment of profits tax 缴付利得税证明书 Z`>m
certificate of preference 特惠税证 @DK`#,
certificate of rateable value 应课差饷租值证明书 #0c;2}D
certificate of registration 登记证书;注册证明书 lI;ACF^
certificate of satisfaction 清偿证明书 Tua#~.3}J
certificate of transfer 转让证明书 }Io5&ww:U
certificate to bearer 不记名证明书 Is>~ P*2Y=
certification 核证 U,V+qnS
certification fee 核证费 ;rC< C
certified cheque 经银行证明可兑现的支票 $spk.j
certified public accountant [CPA] 执业会计师 i}v3MO\X
certified statement 经证明的报表 _CG
ED{b@
cessation of business 停业 w~>tpkUB
cession 分保 c"pu"t@/Z
C.F. Finance Company Limited 浙一财务有限公司 %18%T{|$e
chance 机会;中彩机会 Z<`:xFy(
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 c Qq78Lo
change of domicile 迁册 ._6e#=
change to estimates 修订预算 7%5EBH &
change to the approved estimates of expenditure 核准开支预算的变动 9lB$i2G>Zw
charge 费用;押记;抵押 ;]_h")4"c
charge number 税单号码 U4h5K}j4
charge on assets 资产的征税 '6GW.;
charge upon general revenue 从政府一般收入中拨款支付 c:2LG_mQ
chargeable 可予征收;应课税的 [#;CBs5o
chargeable agreement for sale 可予征收印花税的买卖协议 {`V ^V_
chargeable income 应课税入息 |D1TSv}rZD
chargeable normal trading receipt 应课税的一般营业收入 t>eeOWk3
chargeable profit 应课税利润 Tb!jIe
chargeable to tax 应课税 uYXkD#{
charged to... 记入……帐目 yE|hA2G?0
chargee 承押记人 `{xKU8j^
charge-holder 受押人 j>Cp4
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 ,=dc-%J
charging order 押记令 !mK}Rim~
chargor's right 押记人的权利 y0,>_MS
charitable donation 慈善捐款 Z
|<
charitable trust 慈善信托 sZ#U{LI
charity property 慈善财产 hx8.
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 &[kFl\
charter 章程;特许权 %wN*Hu~E
charter of incorporation 成立章程 5-POYug
chartered accountant 特许会计师 C'a#.LM
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 lbMok/a2o
Chartered Institute of Public Finance and Accountancy [United Kingdom] af|x(:!H
特许公共财政及会计学会〔英国〕 41I2t(H @z
charterer 承租人 $8>II0C.
Chase Manhattan Asia Limited 美国大通亚洲有限公司 wS+j^
;"
Chase Manhattan Bank 美国大通银行 0}WDB_L
chattels 实产 7|(o=+Bt
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 fzzk#jU
Che Hsing Finance Company Limited 浙兴财务有限公司 om8`^P/b
check-and-balance system 制约平衡制度 h/..cVD,K
Chekiang First Bank Limited 浙江第一银行 X;CRy,
cheque 支票 9)D9'/{L#
Chiao Yue Finance Company Limited 侨裕财务有限公司 tfVlIY<
Chiba Bank, Ltd. 千叶银行 L+_
JKc
Chicago Board of Options Exchange 芝加哥期权交易所 O T .bXr~
Chicago Board of Trade 芝加哥交易所 U2jlDx4yg
Chicago Mercantile Exchange 芝加哥商品交易所 nRcy`A%
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 5QZ}KNJ|t~
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 x2tcr+o
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 :\~YbA
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 !nTI(--
child allowance 子女免税额 vo^2k13
China & South Sea Bank Limited 中南银行 K?*p|&Fi?8
China Affairs Committee [Hong Kong Futures Exchange Limited] g:Ry.=F7W
中国事务委员会〔香港期货交易所有限公司〕 4f'!,Q ;
China concept stock 中国概念股 ,Gy2$mglB
China Construction Bank 中国建设银行 c6tH'oV
China Development Division [Stock Exchange of Hong Kong Limited] K/z2.Npn
中国发展科〔香港联合交易所有限公司〕
xPz Bbe
China Economic News 《中国经济新闻》 :]9CdkaU
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 .-GC,&RO
China State Bank Limited 国华商业银行 S>y}|MG
Chinatrust Commercial Bank, Limited 中国信托商业银行 iO 7s zi
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 CRu {Ie5B
Chinese Bankers Club, Hong Kong 香港银行华员会 (= Wu5H
Chinese Banks' Association 香港华商银行公会 =,Z5F`d4
Chinese Gold and Silver Exchange Society 金银业贸易场 HEm XB=
Chinese New Year bonus 年奖;年终花红 Wcki=ac\v!
chit fund 银会 x| r#
Chiyu Banking Corporation Limited 集友银行有限公司 .qrS[ w
Chiyu Finance Company Limited 集友财务有限公司 j9&x#U
Cho Hung Finance Limited 朝兴金融有限公司 @s|yH"
choses in action 无形动产;据法权产 AU<A\
chronological book 序时帐簿 yv\
j&B|
Chubu Securities Finance Company 中部证券金融公司 \6;b.&%w2
Chung Khiaw Bank Limited 崇侨银行 %XH%.Ps/
Chung Nan Finance Company Limited 中南财务有限公司 I$*LMzve
Chuo Trust & Banking Co., Ltd. 中央信托银行 G!7A]s>C
Chuo Trust Asia Limited 中央信托亚洲有限公司 i&0Zli
Citibank, N.A. 万国宝通银行 >f(M5v(D\
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 7$Lt5rn"}
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 n7hjYNJ
Citicorp International Limited 万国宝通国际有限公司 LrdX^_,nt
civil debt 民事债项 5Vlm?mPU
Civil Service Pension Reserve Fund 公务员退休金储备基金 hHyB;(3~
claim 申索;索偿;债权 3V3 q
vd
claim equalization fund 申索平衡基金 zin'&G>l
claim for refund of property tax 申请发还物业税 lKV7IoJ&;
claim of debt 债权申索 fhmBKeFdV
claim on bank 对银行的债权 5EL&?\e
claim to dividend 摊还债款申索 Vw5Pgt x
claimant 申索人;索偿人 Dw.Pv)'$
claims statistics 申索统计数字 \!wo<UX%
class of insurance business 保险业务类别 i wI}
class of property 财产类别 QG5)mIJ
claw-back 递减率 JY$+<`XM
clearance cost 清拆成本 Vs(D(d,
clearing 结算;票据交换;清算 w$jq2?l
clearing account 结算帐户 Nzl`mx16
clearing and settlement system 结算和交收系统 Kc+TcC
clearing balance 结算差额 :a_MT
clearing bank 结算银行 C^*}*hYk$
clearing cheque 交换支票 -+kTw06_C
clearing house 结算所;票据交换所 &;%,Axc
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 n\u3$nGL1`
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 C5=m~
clearing member 结算会员 [S?`OF12
Clearing Members' Fund 结算会员基金 =m
U</ F)
clearing participant 结算参与者 6<No_x |_
clearing rebate 结算费用的回佣 5E}!TL$
Clearing Rules [SEHK Options Clearing House Limited] 6yXN7L==x
《结算规则》〔联交所期权结算所有限公司〕 U%KsD 4B
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 fDwqu.K
Clerk to the Board of Review 税务上诉委员会书记 | v:fP;zc
client 客户;委托人;当事人 4Q~++PKBe
client agreement 客户协议 4v.i!U#
{
client confidentiality 客户保密的责任 +HoCG;C{
client money 客户款项 h&z(;B!;y.
client statement 客户结单 ;Ngu(es6
clients fund 客户资金 L<p.2[3
close 结算;收市;收盘 -P28pVX`
close a position 平仓;轧平头寸 A#nSK#wS61
close company 股份不公开的公司 NUX$)c
close higher 收市时价位较高 8^hbS%s!
close lower 收市时价位较低 ]wEFm;N
close mixed 收市时荣辱互见 *OHaqe(*
close of exchange 交易所停市 Q'0:k{G
close of financial year 财政年度终结 oPrK{flm
close out 平仓 LT]YYn($
close out a long position 平长仓 lSBu,UQP
close out a short position 平空仓 y~Vl0f;
close steady 收市时价格稳定 O]G3 l0
close the gap 弥补差距 }ssL;q
closed position 平仓 F,@uYMQs
closed-end investment corporation 股份固定的投资公司 wQ '_, d
close-out price 抛售价格 F\-oZ#g
closing account 决算帐户 `}~NZ
closing balance 期终结余;收市结余 FH7l6b,^
closing price 收市价;收盘价 lD,;xuQ
closing quotation 收市价;收市行情 TCK<IZKLqK
closing rate 收市汇价;收盘汇率 3($tD*!o
closing transaction 平仓交易 ]~\%ANoi
clothing levy 成衣税 ef:YYt{|q
club deposit 零存整付存款 ;:8SN&).
Code of Aid 《资助则例》 HA~BXxa/
Code of Banking Practice 《银行营运守则》 ~--F?KUnL
Code of Best Practice [Stock Exchange of Hong Kong Limited] 'v_k#%
《最佳应用守则》〔香港联合交易所有限公司〕 W&e}*
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〕 >!%+)
Code of Conduct for Persons Registered with the Securities and Futures Commission ~!"z`&
《证券及期货事务监察委员会注册人操守准则》 Wn5xX5H C
code of practice 实务守则;经营守则;执业守则 s \q
m
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 L^??*XEUJ
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 Z!I#Z2X
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 d+%Rg\v
Code on Pooled Retirement Funds 《集资退休基金守则》 yXCJ?
Code on Share Repurchases [Share Repurchase Code] sg4TX?I
《公司购回本身股份守则》〔《股份购回守则》〕 $8fJ DN
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 ~-#8j3 J;
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 Ev,b5KelD
co-debtor 共同债务人 5KL??ao-
co-financing scheme 共同融资计划 7rIEpN>*
cognizance 证明令 .r \g]
coin 硬币 C@rIyBj1g
coin replacement programme 硬币取缔计划 ;bkvdn}
coin set 套装硬币 0"koZd,c
coinage 硬币 InB'Ag"
Coinage Security Fund 硬币发行基金 $TFWum9wO
cold call 主动与准客户接触 imZ"4HnPP
collapse in prices 价格下泻;价格下挫;价格暴跌 l*+9R
collateral 抵押品 Jv59zI
collateral bond 担保债券 3EA`]&d>
collateral loan 抵押贷款 h8:5[;e
collateral security 附属抵押品 .CEl{fofj
collection 征收;收取 k.W1bF9n6
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 II{"6YI>
collection of betting duty 收取博彩税 xkfW^r
Collection Office [Inland Revenue Department] 收税处〔税务局〕 Rz=wInFs
collective consumption 集体消费 ilkN3J
Collector 收税主任 E/3<8cV
Collector of Rates 差饷征收官 u*8x.UE8C0
Collector of Stamp Revenue 印花税署署长 /`b`ai8`8
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 m-HBoN
combined surplus 合并盈余 7X/KQ97
combined visible and invisible trade account 有形及无形贸易合并帐目 ZW`wA2R0
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 m&k l_f7
commemoration coin 具纪念性的硬币 `tJ"wpCf6
commencement of winding-up 清盘开始 hus k\
commerce and industry sub-index 工商分类指数 q82yh&
commercial activity 商业活动 H1hADn
commercial bank 商业银行 Z1R{'@Y0Z
Commercial Bank Act of Norway 《挪威商业银行法》 aa/_:V@$~
Commercial Banks Law 《商业银行法》 ,W5!=\Gg(
commercial borrowing 商业借款 z;Dc#SZnO(
Commercial Code of Japan 《日本商法》 lBNB8c0e"{
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 '?qI_LP?
commercial invoice 商业发票 i`7:^v;
commercial letter of credit 商业信用证 UUqA^yJ
commercial loan 商业贷款;商业放款 0;2ApYks
commercial paper 商业票据 ?Y_!Fr3V
commercial paper market 商业票据市场 lh*!f$2~
commercial registry 商业登记处 "1ov<
commercial return 商业回报 c>L#(D\\
commercial sale 商业销售 ^d!I{ y#
commercialization 商品化 uX~YDy
commercially viable 具商业利益;有利可图 l#rr--];
Commerzbank AG 西德商业银行 Fqg*H1I[
commission 佣金;委员会 (?#"S67
Commission des Operations de Bourse of France 法国证券事务监察委员会 N.q0D5 :
commission house 佣金行;代办行 k1Sr7|
commission payable 须付的佣金 {i/7Nx
commission rebate 佣金回扣 tJ Mm
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 }W5~89"
Commissioner of Banking 银行监理专员〔银监专员〕 I$JyAj
Commissioner of Estate Duty 遗产税署署长 _E4_k%8y
Commissioner of Inland Revenue 税务局局长 a`8svo;VUO
Commissioner of Insurance 保险业监理专员 (\CH;c-@
Commissioner of Rating and Valuation 差饷物业估价署署长 jF|LPWl
commitment 承担;已承担的开支;承担额;承担项目 $im6v
commitment fee 承诺费 0hCUr]cZ,
Committee of the Hong Kong Association of Banks 香港银行公会委员会 /H :Bu
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 Ed>n/)Sm
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 |!uC [=
Committee on Payment System [Hong Kong Monetary Authority] :\"g}AX
支付系统委员会〔香港金融管理局〕 5 IFc"
Committee on Unit Trusts [Securities and Futures Commission] y{J7^o(_~
单位信托委员会〔证券及期货事务监察委员会〕 7x)32f"
Commodities Dealers' Deposit Fund 商品交易商按金基金 X oh@ (%
Commodities Trading Commission 商品交易事务监察委员会 $fQ'q3
commodity 商品 =7Sw29u<
commodity classification 商品分类法 k;pU8y6Y
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 !c=EB`<*
commodity dealer 商品交易商 ]`TX%Qni
commodity exchange 商品交易所 o5< w2(
Commodity Exchange Compensation Fund 商品交易所赔偿基金 N3@gvS
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 dW#?{n-H<
commodity flow method 商品流动法;商品流通法 =[IKwmCX
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 Jp +h''t
commodity futures contract 商品期货合约 tS6r4d%~=
commodity market 商品市场 aIklAj)=
commodity tax 商品税 Rj~y#m
commodity trading adviser 商品交易顾问 jP"yG#
commodity trading adviser's representative 商品交易顾问代表 Zl{DqC^
commodity trading advisory contract 商品交易顾问合约 apv"s+
commodity warrant 商品期权证 Sbjc8V ut
commodity-based investment 以商品为基础的投资 PAs.T4Av^
common fund 共同基金 R6qC0@*
common property 分权共有财产 BaOPtBYA:
common share 普通股 1JF>0ijU@
common stock 普通股 %oiA'hz;*
Commonwealth Bank of Australia 澳洲联邦银行 vz`r
!xj)
Commonwealth Development Corporation 英联邦发展公司 @S?D}myD
Commonwealth Finance Ministers Conference 英联邦财长会议 J9XV:)Yv#
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 c}D>.x|]
Commonwealth income tax 英联邦入息税 z-;yDB:~t
Commonwealth Preference 英联邦特惠制 oL*ZfF3
communal property 公有财产;公有产业 e4Xo(EY &
communication expenses 通讯费用 yr34&M(a
Community Preference 欧共体特惠制 gbN@EJ
commutation of pension 退休金的折算 \zV'YeG
commuted gratuity 折算酬金 T#D*B]oZ}
commuted pension gratuity 经折算的退休酬金 + wF5(
Companies Act [United Kingdom] 《公司法令》〔英国〕 ki9vJ<
Companies Handbook 《上市公司手册》 N A9ss
companies inspector 公司检查员 J|N>}di
Companies Liquidation Account 公司清盘帐户 HOlMj!.
Companies Ordinance: Information to be Included in a Rights Issue Prospectus 4nGr?%>
《公司条例:供股章程须载有的资料》 zH1ChgF=}
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》 95oh}c
Companies Registration Officer 公司注册主任 d6{0[T^L
Companies Registry 公司注册处 y\}<N6
Companies Registry Trading Fund 公司注册处营运基金 l#;o^H i
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 @rxfOc0J#
Company Formation and Enforcement Division [Companies Registry] # 3gdT
公司成立及条例执行部〔公司注册处〕 9Q:}VpT~nG
company in which the public are substantially interested 由公众拥有相当权益的公司 l8By2{pN
company limited by guarantee 担保有限公司 &z%DX
company limited by shares 股份有限公司 Tg/rV5@ka
company register 公司登记册 5MS5 Q]/
company registration fee 公司注册费 {y==8fCJ
company with limited liability 有限法律责任的公司 z|sR
`]K
company's memorandum 公司组织章程 Fn*)!,)
company's reserve 公司储备 &-4SA j
comparative advantage 比较优势;比较利益 =\)qUs\z
compensation 补偿金;赔偿 #(d/A<
Compensation Committee [Stock Exchange of Hong Kong Limited] j8{,u6w)-
赔偿委员会〔香港联合交易所有限公司〕 BV6
U -
compensation from insurance 保险赔偿 LKI2R_|n
compensation fund 赔偿基金 F=8gtk|U
compensation fund levy 赔偿基金征费 +@#k<.yqn
compensation rate 补偿率
Mgc|># =
Compensation Review Committee 赔偿检讨委员会 H&=3rkX
compensation scheme 赔偿计划 Dv-ubki
compensation trade 补偿贸易 P>;u S
compensation value 补偿值 4dUr8]BkG
compensatory payment 补偿付款 vm`\0VGSW
competition and pricing strategy 竞争与定价策略 E>w|i
competitive edge 竞争优势 eVujur$P
competitive price 具竞争力的价格 t7b\ #o
competitive tender 竞争性投标 aOTrng
Compliance Committee [Stock Exchange of Hong Kong Limited] AX2On}&bf
监察委员会〔香港联合交易所有限公司〕 9$e6?<`(Y
component of expenditure 开支组成部分 ]6TX)1
Composite Consumer Price Index 综合消费物价指数 J)a^3>
composite index 综合指数 -
u'5xn7
composite rating 综合评级 L$s;tJ
composite return form 综合报税表 h|Udw3N1L
Composite Securities and Futures Bill 《证券及期货综合条例草案》 &Un^
_M
composite tax return 综合报税表 Pqb])-M9p
composition 组合成分;债务重整协议 _U/C G<n
composition of earnings 收益组合成分 rc)vVv
compound increase 复合增加率;复合增长率 J-+p]xG
compound interest 复利 /d]{ #,k
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 `=rDB7!$yL
comprador note 买办票据 Q>[GD(8k
comprador order 买办付款令票 %2`geN<
comprehensive income tax 综合所得税 wNhtw'E8
comptroller 审计主任 zHW}A
`Rz
compulsory liquidation 强制清盘 ,.PmH.zjmR
compulsory winding-up 强制清盘 ?ZlN$h^
computation 计算;计算表 PR*qyELu
computational procedure 计算方法 |!?`KO{
computer audit programme 电脑审计程序;电脑核数程序 {1]/ok2k5
concentrated position 集中持仓量 T^n0 =|
concentration risk 资金集中风险;集中融资风险 ctWH?b/ua
concept stock 概念股 x\2N
@*I:
concession 特许权;宽减措施;优惠 u!K5jqP
concession contract 特许经营权合约 V(
bU=;Qo
concessionary rate 优惠率 >)`V$x
concordat 协定;契约;国际监管条约 vqnFyd
condition 条件 tA6x
conditional endorsement 附有条件的背书 @$%[D`Wa<
conditional offer 有条件要约 Zi~-m]9U
conditional sale agreement 有条件售卖协议 o" ./
conditions of tender 投标章程 n8vteGQ
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》 p:q?8+W-r
conduct of business standard 业务操守准则 3tIno!|
Confidentiality Understandings 保密谅解文件 b~<Tgo_/jf
confirmation letter 确认书 2%zJI"Ic
confirmation of mail transfer 信汇证明书 TBp$S=_**
Confirmation of Payment 已缴税证明书 rytaC(
confirmed letter of credit 保兑信用证 Af{K#R8!
confirming bank 保兑银行 !$|h[ct
confiscation order 没收令 ;L.RfP"5<
connected transaction 关连交易 !w-`:d?
consensus capitalism 共识资本主义 YR}
P;
conservative investor 保守投资者 @&LtIN#
consideration 代价;对价;约因 -Rz%<`
consideration issue [listing method] 代价发行〔上市方式〕 biw2f~V
consideration other than cash 现金以外的代价 g_F-PT>($
consignee 收货人;代售人 +axpIjI'
consignment 托运;寄售 VUE6M\&z>
consignor 付货人;托运人;寄售人 "=ogO/_Q"
consolidated account 综合帐目 li~#6$
consolidated account expenditure 综合帐目开支 vynchZ+g]
consolidated balance sheet 综合资产负债表 3D/<R|p
consolidated cash deficit 综合现金赤字 FR9*WI
consolidated cash surplus 综合现金盈余 U6Ws#e
consolidated enterprises sectorial index 综合企业分类指数 #_}r)q
consolidated net earnings 综合净收益;综合净盈利 L:3
consolidated net profit 综合净利润;综合纯利 Zn9ecN
consolidated policy 综合保单 {&Es3+{A
consolidated price 综合价格 o\7q!
consolidated profit and loss account 综合损益帐;综合损益表 nt*nTtcE
consolidated public sector expenditure 公营部门综合开支 dl&402
consolidated revenue account 综合收入帐 ]iL>Zxex
consolidated shareholders' fund 综合股东资金 *dE5yS`H
consolidation of shares 股份合并 :UdH}u!Ek
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 YoEL|r|
consortium company 财团公司 L-\o zp
consortium loan 银团贷款 1ZK~i
constant dollar figure 固定币值 BPkqC >w
constant market price 固定市价 C].w)B
constant price 固定价格 n:d7 Tv1Z8
constant price series 固定物价计算数列 z3X:.%
constant rate 固定比率 a'm\6AW2)
constituent stock 成分股 ^~:&/ 0
constitution 章程;组织章程
Y;[#~3CA
construction output 建造产出量 Udbz;^(
constructive trust 法律构定信托 +rA:/!b)Y
consultant accountant 顾问会计师 ;^`WX}]C(
consultant's fee 顾问费 Cvf^3~q
Consultation Paper on Proposed Regulation on Share Margin Financing >UUT9:,plA
《监管股票按贷财务的建议谘询文件》 f-b#F2I
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability Kc[Y .CH
《有关联交所检讨董事资格的程序的谘询文件》 #(KE9h%
consumer behaviour 消费者行为 ij/5m-{6)
Consumer Council 消费者委员会 ;YK{[$F
consumer credit financing operation 消费者信贷业务 Sx^4Y\\
consumer demand 消费者需求 4`mF6%UC
consumer durables 耐用消费品 onOvE Y|R
consumer expenditure 消费开支 ?c!W*`yP
consumer goods 消费品 ttaYtV]]
consumer market 消费市场 oykqCN
consumer price 消费物价 CF?TW
Consumer Price Index [CPI] 消费物价指数 ,*Z:a4
Consumer Price Index (A) 甲类消费物价指数 g9F4nExo
Consumer Price Index (B) 乙类消费物价指数 V\(p6:1(6K
Consumer Price Index Classification System 消费物价指数分类法 .]\+JTm
Consumer Price Index Report 《消费物价指数月报》 hXE_OXZ
Consumer Price Index series 消费物价指数系列 b=-LQkcZhK
consumer price inflation 消费物价上涨 iB=v
>8l%
Consumer Representative Action Fund 消费者集体诉讼基金 <h"*"q|9
consumer sentiment 消费意欲 |Q _]+[
consumer spending 消费开支;消费支出 HECZZnM
consumption expenditure 消费开支 r{~@hd'Aj
consumption pattern 消费模式 y$n`+%_
consumption product 消费产品 RU'
WHk
consumption tax 消费税 cA8"Ft{P)
contango 交易延期费;延期交割费;期货溢价 HLnizE
contingencies warrant 紧急拨款令;应急支款授权书 (2vf
<x
contingency 应急费用;意外开支准备金 `p.O
contingency allowance 应急准备金 jdF~0#vH
contingency sum 应急费用;意外开支准备金 ~>(
N<:N
contingent assets 或有资产 8aSH0dX
contingent debt 或有债权;待确定债务 T)QT_ST.9
contingent interest 待确定的权益 i[wEH1jR
contingent liabilities 或有负债 ;.g <u
contingent profit 或有利润 p*^[
~} N
contingent right 或有的权利 F;&a=R!.
continue to hold a deposit 继续持有存款 DY~zi
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 =p
lG9
continuing rent 连续租金 oy)'wb~
continuing trustee 留任受托人 Pd[&&!+gV
continuous licensing system 长期持牌制度 itg
PG
Continuous Net Settlement System [CNS System] 持续净额交收系统 NpIx\\d
contra account 对销帐户 ^:c"%<"='
contra flow 资金回流 D`G ;kp
contra item 对销项目 XtV=Gr8"
contra transfer 对销转拨 c!{]Z_d\
contract 合约 QE8aYPSFf
contract for difference 差价合约 IO4 8sV }
contract for service 服务合约 < x==T4n/
contract for settlement 平仓合约 34$qV{Y%y
contract note 成交单据 Lb>UraUvL
contract of copartnery 合伙合约 ;1&7v
contract of indemnity 弥偿合约 Gpauy=4f
contract of insurance 保险合约 %HNe"7gk
contract of reinsurance 再保险合约 =
+=k(*
contract price 合约价格 vV?=r5j
contracting party 订约人;立约人;缔约国 )Z2l*fV
contractual agreement 合约协议 dgIEc]#pH
contractual commitment 合约承担 ?+WSYg0
contractual joint venture 合约式联营企业 BP7&wd
contractual mutual fund 合约互惠基金 y,`SLgBID
contractual right 合约权利 re `B fN
contractual savings fund 合约储蓄基金 !PFc)J
contributed surplus 实缴资本盈余 Ao:<aX,=
contribution 出资;供款;捐款;分担款项 JlF$|y,gV,
contribution account 供款帐户 VZ:LK
contribution to gross domestic product 在本地生产总值中所占比率 %z_PEqRj
contribution to investment 出资额 C6 XZZ
contribution to pension fund 退休金供款 \R0&*cnmo
contributor 供款人;出资人;捐助人 9Xu
O\+z
contributory 分担人 *k]izWsV*
contributory scheme 供款计划 e uF@SS
contrived cessation of business 有预谋的停业 O'G,
control 控制权;控制;管制 : Nf-}"
control of a company 公司的控制权;公司控股权 ?1f(@
control of business 业务的控制权 NG2@.hP:uU
controlled company 受控制公司 j0LA
controller 控制人;控权人;会计长 XSu9C zx&I
controller of an authorized institution 认可机构控权人 ~?m vV`30&
controlling company 控股公司 -I'@4\<
controlling interest 控制权益;控股权益 oA _,jsD4
controlling officer 管制人员 }h6N.vz
controlling officer's report 管制人员报告 {bSi3 oI
controlling shareholder 控股股东;持有控股权的股东 GV5hmDzRs
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》 KV!!D{VS`@
conventional lending 传统放款;常规放款 whzV7RT
conversion 兑换;换算;转换〔证券〕 Z|z+[V}[
conversion factor 换算因数 w<3g1n7R
conversion of stock 公债的转换 V=@M!;'<
conversion rate 兑换率;换算率;转换价格〔证券〕 :d7tzYT ^
convertibility 可兑性;兑换性;自由兑换 M]+FTz
convertibility undertaking 兑换保证 Ier0F7]I
convertible 可兑换;可换股 ,DHiM-v
convertible currency 可兑换货币 4;*o}E
convertible debenture 可转换债权证 {hr+ENgV
convertible loan stock 可转换股的债权股额 Wa8?o~0"L
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 @"6dq;"
conveyance 转易;转易契;财产转让证书 hY?x14m$3
conveyance of property 财产转让 o+H;ZGT5H
conveyance on sale 售卖转易契
{ws:g![
conveyancing fee 业权转易费 "v"w ER?
conveyancing scale charges 物业转易收费标准 483BrFV
cooling-off period 冷静期 \9*,[mvC
co-owner 共同拥有人;分权共有人 qw!_/Z3[
co-partner 共同合伙人 7,sslf2%K
co-partnership 共同合伙 FE)L?
Copenhagen Stock Exchange 哥本哈根证券交易所 (5SN=6O
core capital 核心资本 G|Du/XYh
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons *
7ki$f!
《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》 Btmv{'T_y@
Core Principles for Effective Banking Supervision [Basle Committee]
W6&s_ (
《有效监管银行业的主要原则》〔巴塞尔委员会〕 fR=B/`
cornering “夹仓”;轧空;囤积居奇 mgB7l0)b
corporate borrower 借款公司;借款机构 8h&Ed=gi
corporate business 公司企业;公司业务 Hd1e9Q,:|
Corporate Communications Department [Stock Exchange of Hong Kong Limited] ;t.LLd
企业传讯部〔香港联合交易所有限公司〕 8( ^;h2O!
corporate customer 公司客户 >taC_f06
corporate dealer 公司交易商 #gw ys
Corporate Finance Division [Securities and Futures Commission] hJ+;N
企业融资部〔证券及期货事务监察委员会〕 ;_yp@.,\T
Corporate Finance (D.T.C.) Limited 协联财务有限公司 y]
Io`w(>
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 24TQl<H{
corporate governance 公司管治 $)5F3a|
corporate income tax 公司所得税 ![wV}.}
corporate investment adviser 公司投资顾问 z;dD
}Fo
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 #1:&uC1vj
corporate plan 公司计划 CvwC| AW
corporate practice 执业法团 uZe|%xK$y
corporate profits tax 公司利得税 yW&|ZJF?
corporate savings 公司储蓄 A;t6duBDf/
corporate service tax 公司服务税 Y5}<7s\UDO
corporate signature 法团的签名 7*e7P[LQU
corporation 法团;公司 L}bS"=B[&W
corporation bond 公司债券 ? jywW$
corporation stock 公司股证;地方债券〔英国〕 <c[+60p"
corporation tax 公司税 #6[7q6{4
correction phase of stock market 股市调整期 ,&II4;F
Correctional Services Industries Suspense Account 惩教工业暂记帐 !<wM?Q:
corrective affidavit 修正遗产申报誓章 hhTM-D1Ehs
correspondent bank 代理银行 Mh04O@"
Cosmos Finance Limited 宇宙财务有限公司 3[RbVT
cost 成本;费用;价格 cO,ELu
cost centre 成本中心 j5*W[M9W
cost competitiveness 成本竞争力 ;:JTb2xbb
cost control 成本控制;成本管理 TSQ/{=r
cost convention 原值成本法;成本惯例 `TM[7'
cost effectiveness 成本效益;经济效益 :nuMakZZ
cost efficiency 成本效率 Yg5m=Lis
cost element 成本要素 wG1A]OJl1
cost flow 成本流转 kI>Iq
Q-h
cost input 投入资金 F d:A^]
cost management information system 成本管理资料系统 :%M[|Fj
cost of an asset 资产成本 O.n pi: a
cost of borrowing 借贷成本 F2/-Wk@
cost of capital 资本成本;资金成本 Rc2| o.'y
cost of installation 安装费 w l.#{@J]<
cost of issue 招股费用;发行股份费用 A$K>:Tt>
cost of living 生活费用 (fc
/"B-
cost of transmitting 传送费用 r-#23iT.~
cost overrun 成本超支 f)xHSF"
cost price 成本价格 gDP\u<2!
cost price structure 成本价格结构 <$WRc\}&g