C: F\bI6gj
KL]!E ~i
calendar year figure 历年数字 lJ#>Y5Qg
call 催缴通知;认购期权 \S@6@UGv
call deposit 通知存款;活期存款 =)8fE*[s
call loan 短期同业拆借;通知贷款 l.l~K%P'h
call margin 补仓;追加保证金 KW^aARJ)
call market 短期同业拆放市场 a0\UL"z#+
call money 短期同业拆借;活期贷款 !yrHVc
call option 认购期权;看涨期权 926oM77
call price 赎回价格;提前赎回价 g<%-n,
call warrant 认购认股权证;回购认股权证 ?UDO%`X
callable share 可收回股份;可兑付股份 #"-^;Z
called up share capital 已催缴股本 yfQE8v+
Canadian Dollar [CAD] 加拿大元 faX#KRpfd
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 MX,0gap
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 [bJnl>A
cancellation price 取消费 G[j79o
cap 上限 ]M;! ])b$
capital 资本;资金 7:'>~>'
Capital Accord 《资本协定》 c F]3gM
capital account 资本帐;非经常帐 |>GIPfVT
capital account commitment balance 资本帐承担额结余 H%aLkV!J
Capital Adequacy Directive [CAD] 《资本充足指引》 ;(6lN<iU
capital adequacy ratio [CAR] 资本充足比率 oW6<7>1M7
capital allowance 资本免税额 !H\GHA'DO]
capital alteration 资本变更 .+h
pxZ
capital and liabilities ratio 资本负债比率 [zEP|
capital and liquidity requirement 资本与流动资金的规定 .
*xq =
capital appreciation 资本增值 ped Yf{T
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〕 HYmXPpse
capital assets 资本资产 hATy3*4
capital at risk 风险资本 |LH*)GrD*t
capital base 资本基础;资金基础 k|'Mh0G0
capital charges 资本支出;资本费用 caD;V(
capital commitment 资本承担 va2A@U
capital contribution certificate 出资证明书 IQ~7vk()
capital convergence 划一资本充足比率 f om"8iL1
capital cost 资本成本;建设成本;建设费用 e}AJxBE
capital cover 资本保证 (OQ
@!R&
capital deficit 资本亏绌;资本赤字 4[ 0?F!%
capital divided into shares 资本分成股份 RNtA4rC>#
capital element 资本因素;资本部分 ][#*h`I
capital equipment 资本设备 aZ`agsofk
capital expenditure 资本开支;非经常开支 #!# X3j
capital expenses 资本费用 No\&~
capital financing 筹集资本;以非经常收入支付非经常开支的结算 Qp&ySU8
capital flow 资金流量 h xJgxM
capital formation 资本形成;集资 o;_bs~}y
capital formation figure 资本组合数字 N~_jiVD>
capital fund 资本基金 Cbs4`D,
capital gain 资本增益;资本增值 ?^4sE-C6
capital gains tax 资本增值税 IkNt!
2s_
capital goods 资本财货;资本货物 uA`PZ|
capital grant 非经常补助金;非经常拨款;建设补助金 ER1mA:8>E
capital grant cycle 建设补助金周期 Q.dy
$`\
capital injection 注入资本;注资 =2)t1 H
capital input 投入资本 s/H"Ab
capital intensity 资本密集度 UVUO}B@[S
capital intensive 资本密集 8;&S9'ci
capital investment 资本投资 {bqKb=nyZ
Capital Investment Fund 资本投资基金 x]cZm^
capital loss 资本损失 fO!O"D5
capital maintenance 资本保值;资本保留 UC/2&7?
capital market 资本市场;资金市场 v1g5(
capital market instrument 资本市场票据 UDtbfc7bk
capital money 资本款项 \&)W#8V
capital money subject to a trust 信托财产资本 #gJ~ {tA:
capital movement 资本流动 eE`1;13;
capital nature 资本性质 X`QW(rq
capital outlay 资本支出 o
0ivja
capital portion 资本部分 E wsq0D
capital profit 资本利润 zb}+ m#q
capital project 基本工程项目;非经常开支项目 w?W e|x3
capital receipt 资本收入 :P~&
b P
capital redemption 资本赎回 H<7DcwXv
capital redemption business 资本赎回业务 Ilu`b|%D
capital redemption contract 资本赎回合约 ruA+1-<f
capital redemption reserve 资本赎回储备 13_~)V
capital reduction 资本减缩;减资 bRz^=
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] RXS| -_$
股本削减计划〔香港联合交易所有限公司〕 sxwW9_C
capital repayment 偿还资本 }Rxg E~F
capital reserve 资本储备;后备资本 "`*a)'.'^c
capital revenue 资本收益;非经常收入 gLMea:
capital spending 资本开支;资本支出;非经常开支 Rue|<d1
capital stock 股本 ^WW|AS
capital stock subscription 认缴股本;认购股本 q }v04Yy,o
capital subsidy 建设津贴;基本建设津贴 )-:eQ{st`
capital subvention 非经常资助金 ]N <]
capital sum 资本额 %g@3S!lK
capital tax 资本税 b_gN?F7_
capital transfer tax 资本转移税 uPC qO+f
capital turnover 资本周转率 R:BBNzY}f
capital value 资本价值 nk|N.%E
capital works project 基本工程项目 &zX 3
Capital Works Reserve Fund 基本工程储备基金 giPo;z\c
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 /uXRZ
capitalization 资本化;资本总额 [^}>AC*im
capitalization of interest 利息化作本金 <*Kh=v
capitalized interest 化作本金的利息 t^_{5
capitalized loan 转作资本的贷款 \i;&@Kp.N
capitalized value 资本还原值;资本化价值 6`baQ!xc.
capitation grant 按人计算的补助金 w*xUuwi
captive insurance business 专属自保保险业务 }-q`&1!t
car insurance 汽车保险 I<(.i!-x
Caribbean Development Bank 加勒比开发银行 V*7Z,nA
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] rjAkpAT
意大利嘉利堡银行 kbp(
a+5
cartel 同业联盟;卡特尔 ={E!8"
cartelized rates system 联营式利率制度 6SBvn%
cash 现金;现款 p@7i=hyt`p
cash accounting system 现金会计制度 ;.Oh88|k
cash acquisition 以现金投资所得的资产 Xtu`5p_Qv
cash allowance 现金津贴 tGO[A#9a
cash assets 现金资产 ^A"lkV7
cash at bank 银行现金;银行存款 K
l0tyeT
cash balance 现金结余 -wRyMY_D
cash basis 现金收付制;收付实现制 Jt>[]g$
cash basis accounting 现金收付制会计;收付实现制会计 P`3s\8[Q
cash bonus 现金红利 <r +!hJ[s'
cash book 现金出纳帐;现金簿 ,*nZf|
cash client 现金客户 g
y e(/N+I
cash commission rebate 现金回佣 <.=#EV^i
cash compensation 现金补偿 QTjftcu
cash contribution 现金承担额;现金分担额 <V:<x
cash cost 直接费用;现金成本 x\J;ZiWwW
cash coupon 现金礼券 qM1)3.)[:
cash credit 现金信贷 ZkB6bji
cash deficit 现金赤字 `f6)Q`n
cash deposit and withdrawal 现金收支 <f.>jjwFE
cash disbursement journal 现金支出日记簿 s\Pt,I@Y_
cash disbursement slip 现金支出传票;现金支出单 !(]dz~sM
cash flow 现金流量;银根 g#'fd/?Q
cash flow lending 流动现金放款;无抵押融资 x*R8^BA]pR
cash flow statement 现金流量表;现金流动表 "h;;.Y8e
cash flow surplus 现金流量盈余 ( ztim
cash in hand 库存现金;手头现金 Vy%
:\p+
cash in till 备用现金 wsJ%*
eYf
cash in transit 运送中现金;在运现金 #mRFUA
cash input 投入现金 ,bVS.A'o
cash input figure 现金投入数字 xjK_zO*dLq
cash limit 现金支出限额;现金限额 ^#BGA|j
cash margin 现金保证金 % L >#
cash market 现货市场;现金交易市场 "0'*q<8
cash offer 现金要约;现金补偿额 \>Ga-gv6/
cash payment 现金付款;现金支付 5@UC c
cash position 现金头寸 uh5Pn#da^
cash price 现金价格 K(Q]&&<
cash receipts journal 现金收入日记簿 <K,%
y(]
cash receiving slip 现金收入传票;现金收入单 O@r.>
cash settlement 现金结算 ckf<N9
cash surplus 现金盈余 RrO0uadmn
cash with order 订货付现;凭票即付 +=6RmId+X
cashier's order 银行本票 i[2bmd!H
cashier's order outstanding 未承兑的银行本票 o=-Vt,2{
cash-limited subhead 有现金支出限额的分目 z;y^t4
^9
cash-sweep 现金彩票活动 YXX36
casual client “散客”;“散户” J+71FP`ZH
CCASS Depository 中央结算系统证券存管处 -3G 4vRIo
CCIC Finance Limited 中芝兴业财务有限公司 97(Xu=tX
cedant 分出者 S$jV|xKB
ceding company 分出公司 <}EV*`w4
ceding insurer 分出保险人 B?;' lDz*
ceiling 上限 -Wlp=#9
ceiling price 最高限价 ]> )u+|
central bank 中央银行 C(V[wvL
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 ~[|V3h4v
central banking 中央银行业务 v@fe-T&0
central banking function 中央银行职能 P.LuF(?$
Central Clearing and Custodian System 中央结算及托管系统 Z;GIlgK9
Central Clearing and Depository System 中央结算及存管系统 X-)RU?
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 fO^e+Mz
central clearing house 中央结算所 cBLR#Yu;O5
central clearing system 中央结算制度;集体交收系统 AXl!cgi
central custody system 中央托管系统 j{{~Z M
central depository 中央存管处 t['k%c
central depository system 中央证券存管制度 'dIX=/RZ
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 v[{8G^Z}54
central rate 中央汇率;中心汇率 Fl_dzh,E
Central Registration Hong Kong Limited 香港中央证券登记有限公司 sK`~Csb
iB
Central Tender Board 中央投标委员会 n#+%!HTh
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 )-+\M_JK5
centralized budgetary and payments system 集中预算及支付制度 x">W u2
centred 12-month moving average 十二个月定位移动平均数 m]FaEQVoE
certificate of approval 批准证明书 .KLm39j(
certificate of beneficial entitlement to property 资产权益证书 nT.L}1@
certificate of compliance 合格证明书;合约完成证明书 aO.\Qe+j
certificate of deposit [CD] 存款证 >=-GD2WK
certificate of exemption from estate duty 豁免遗产税证明书 h4CTTe)
certificate of incorporation 公司注册证书;法团注册证书 =tr1*s{
certificate of incorporation of registered trustees 注册受托人法团证书 RzA2*]%a
certificate of indebtedness [CI] 负债证明书 K*R)V/B/l
certificate of insurance 保险证书 `fBG~NDw
certificate of interest 权益证明书;息票 -}{%Q?rYj
certificate of means 资产证明书 qQfqlD<
certificate of participation 参与证明书 #XTY7,@P
certificate of payment of profits tax 缴付利得税证明书 0jxO |N2)
certificate of preference 特惠税证 lx\qp`w
certificate of rateable value 应课差饷租值证明书 0U82f1ei
certificate of registration 登记证书;注册证明书 cGgM8
certificate of satisfaction 清偿证明书 }>MP{67Dm
certificate of transfer 转让证明书 )uQ-YC('0
certificate to bearer 不记名证明书 B{7Kzwh;
certification 核证 ]y3pE}R
certification fee 核证费 #TMm#?lC
certified cheque 经银行证明可兑现的支票 9=t#5J#O
certified public accountant [CPA] 执业会计师 N\9}\Rk@
certified statement 经证明的报表 3iE-6udCS
cessation of business 停业 ^FP}
qW~;9
cession 分保 ZCy`2Fir
C.F. Finance Company Limited 浙一财务有限公司 3@^MvoC
chance 机会;中彩机会 +kjzn]}f
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 ]g{hhP3>
change of domicile 迁册 }JRP,YNh
change to estimates 修订预算 ecr886
change to the approved estimates of expenditure 核准开支预算的变动 Ua):y) A
charge 费用;押记;抵押 C=fsJ=a5;
charge number 税单号码 Z?m
-&%
charge on assets 资产的征税 ipG5l
charge upon general revenue 从政府一般收入中拨款支付 x|]\1sb"
chargeable 可予征收;应课税的 iM:yX=>a
chargeable agreement for sale 可予征收印花税的买卖协议 \Sg<='/{L;
chargeable income 应课税入息 q=|R89
chargeable normal trading receipt 应课税的一般营业收入 H@V 7!d
chargeable profit 应课税利润 s K+
(v
chargeable to tax 应课税 *_`76`cz%X
charged to... 记入……帐目 &^V~cJ
chargee 承押记人 _i5mC,OffN
charge-holder 受押人 U?gl"6x
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 tbtI1"$
charging order 押记令 C>.e+V+':
chargor's right 押记人的权利 4L8z>9D
charitable donation 慈善捐款 >;
aCf#q
charitable trust 慈善信托 |#{- .r6Y]
charity property 慈善财产 EQ4#fAM)
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 'eDJ@4Xm
charter 章程;特许权 \[:PykS
charter of incorporation 成立章程 *yJ[zXXjJ
chartered accountant 特许会计师 l^.K'Q1~a
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 $tI]rU
Chartered Institute of Public Finance and Accountancy [United Kingdom] @.'z* |z
特许公共财政及会计学会〔英国〕 Y[2Wt%2\6
charterer 承租人 &e5(Djz8t
Chase Manhattan Asia Limited 美国大通亚洲有限公司 (=1)y'.
Chase Manhattan Bank 美国大通银行 U4Z[!s$
chattels 实产 MWiMUTZg3
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 2@vJ
Che Hsing Finance Company Limited 浙兴财务有限公司 n5|l|#c$N
check-and-balance system 制约平衡制度 COR;e`%,
Chekiang First Bank Limited 浙江第一银行 Jlp<koy
cheque 支票 mw_ E&v
Chiao Yue Finance Company Limited 侨裕财务有限公司 VZ$=6CavH
Chiba Bank, Ltd. 千叶银行 F8H'^3`b`U
Chicago Board of Options Exchange 芝加哥期权交易所 WvujcmOf
Chicago Board of Trade 芝加哥交易所 %m9CdWb=w
Chicago Mercantile Exchange 芝加哥商品交易所 Bs[nV}c>>
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 wu A^'T
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 )l_@t(_
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 $f#agq_
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 S='
wJ@?;
child allowance 子女免税额 Ht#@'x
China & South Sea Bank Limited 中南银行 Cezh l
China Affairs Committee [Hong Kong Futures Exchange Limited] oK2pM18
中国事务委员会〔香港期货交易所有限公司〕 &uv0G'"\
China concept stock 中国概念股 U[R@x`
China Construction Bank 中国建设银行 Z%m-HE:k
China Development Division [Stock Exchange of Hong Kong Limited] -D^L}b
中国发展科〔香港联合交易所有限公司〕 EFAGP${F
China Economic News 《中国经济新闻》 =+Im*mgNn
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 EeB ]X24
China State Bank Limited 国华商业银行 4e +~.5r@i
Chinatrust Commercial Bank, Limited 中国信托商业银行 '0:i<`qv#g
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 77V
.["=7
Chinese Bankers Club, Hong Kong 香港银行华员会 2jl)mL
Chinese Banks' Association 香港华商银行公会
bLqy!QE
Chinese Gold and Silver Exchange Society 金银业贸易场
B$^7h!
Chinese New Year bonus 年奖;年终花红 R[LsE^
chit fund 银会 )t:7_M3
Chiyu Banking Corporation Limited 集友银行有限公司 sc W'AJJq
Chiyu Finance Company Limited 集友财务有限公司 _d@=nK)
Cho Hung Finance Limited 朝兴金融有限公司 Bn?:w\%Ue
choses in action 无形动产;据法权产 YzAFC11,
chronological book 序时帐簿 %r;w;`/hA
Chubu Securities Finance Company 中部证券金融公司 ?vgH"W~3>
Chung Khiaw Bank Limited 崇侨银行 NBjeHtT
Chung Nan Finance Company Limited 中南财务有限公司 @b2`R3}9R
Chuo Trust & Banking Co., Ltd. 中央信托银行 c8{]]
Chuo Trust Asia Limited 中央信托亚洲有限公司 YD\]{,F|
Citibank, N.A. 万国宝通银行 pQMtj0(y
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 Q/ZkW
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 vfcb:x
Citicorp International Limited 万国宝通国际有限公司 jij<yM8$g
civil debt 民事债项 ;
dd Q/
Civil Service Pension Reserve Fund 公务员退休金储备基金 S_v(S^x6
claim 申索;索偿;债权 M"{uX
claim equalization fund 申索平衡基金 !"Q}R p
claim for refund of property tax 申请发还物业税 _n"Ae?TP
claim of debt 债权申索 fj>C@p
claim on bank 对银行的债权 09S6#; N&
claim to dividend 摊还债款申索 y,=du
claimant 申索人;索偿人 &3Z?UhH
claims statistics 申索统计数字 <*|?x86~
class of insurance business 保险业务类别 #`;/KNp 9
class of property 财产类别 WZZ4]cC
claw-back 递减率 iWE)<h
clearance cost 清拆成本 -Xz&}QA
clearing 结算;票据交换;清算 5l DFp9
clearing account 结算帐户 0:&ZnE}##
clearing and settlement system 结算和交收系统 mM/i^zT
clearing balance 结算差额 |.P/:e9
clearing bank 结算银行 [u
M-0t
clearing cheque 交换支票 }CDk9Xk
clearing house 结算所;票据交换所 W0XF~
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 Xf
d*D
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 ,e`'4H
clearing member 结算会员 ifK%6o6
Clearing Members' Fund 结算会员基金 ~]'pY
clearing participant 结算参与者 U7iuY~L
clearing rebate 结算费用的回佣 I]nHbghcW
Clearing Rules [SEHK Options Clearing House Limited] w,1Ii }d9
《结算规则》〔联交所期权结算所有限公司〕 }P9Ap3?
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 1mH%H*#
Clerk to the Board of Review 税务上诉委员会书记 R}:KE&tq
client 客户;委托人;当事人 uj|BQ`k
client agreement 客户协议 ~u87H?
client confidentiality 客户保密的责任 [zkikZy
client money 客户款项 o.-C|IXG
client statement 客户结单 |J0Q,F]T
clients fund 客户资金 k(%QIJH
close 结算;收市;收盘 q
o 1lj"P
close a position 平仓;轧平头寸 HKO739&n}
close company 股份不公开的公司 !@A#=(4R4
close higher 收市时价位较高 fP HLXg5s
close lower 收市时价位较低 %ZP+zhn}
close mixed 收市时荣辱互见 QHt4",Ij
close of exchange 交易所停市 `^9(Ot $
close of financial year 财政年度终结 _qXa=|}V.
close out 平仓 otJ!UfpR8
close out a long position 平长仓 ($nrqAv4
close out a short position 平空仓 ~8T(>!hE1h
close steady 收市时价格稳定 ,8MLoZ_
close the gap 弥补差距 BZv+H=b
closed position 平仓 v"^~&q0x
closed-end investment corporation 股份固定的投资公司 oU6y4yO
close-out price 抛售价格 gEQNs\Jn
L
closing account 决算帐户 ]bi)$j.9s
closing balance 期终结余;收市结余 1w(JEqY3h:
closing price 收市价;收盘价 xI*#(!x"G
closing quotation 收市价;收市行情 DI|:p!Nx
closing rate 收市汇价;收盘汇率 L,,*gK
closing transaction 平仓交易 ]aryV?!6
clothing levy 成衣税 JUAS$Y
club deposit 零存整付存款 ~z5R{;Nbz|
Code of Aid 《资助则例》 8>WVodv
Code of Banking Practice 《银行营运守则》 V DS23Bo
Code of Best Practice [Stock Exchange of Hong Kong Limited] )yK[ Zb[
《最佳应用守则》〔香港联合交易所有限公司〕 HO)/dZNU
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〕 p&-'|'![l
Code of Conduct for Persons Registered with the Securities and Futures Commission 'R<&d}@P*#
《证券及期货事务监察委员会注册人操守准则》 9@ 16w
code of practice 实务守则;经营守则;执业守则
9Z5D\yv?H
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 5kNzv~4B,;
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 SLfFqc+n0
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 'CZa3ux
Code on Pooled Retirement Funds 《集资退休基金守则》 X|D!VX>#!
Code on Share Repurchases [Share Repurchase Code] l`-bFmpA
《公司购回本身股份守则》〔《股份购回守则》〕 u{N,Ib
8
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 ;6ecrQMw&
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 mo{MR:>)
co-debtor 共同债务人 ._9
n~=!
co-financing scheme 共同融资计划 R9rj/Co
cognizance 证明令 jjM\. KL]
coin 硬币 OS|> t./U
coin replacement programme 硬币取缔计划 YXurYwV
coin set 套装硬币 E m
6Qe
coinage 硬币 bI)u/
Coinage Security Fund 硬币发行基金 C:8_m1Y{
cold call 主动与准客户接触 :,b
iyJt
collapse in prices 价格下泻;价格下挫;价格暴跌 {gNV[45
collateral 抵押品 >gwz,{
collateral bond 担保债券 0[?ny`Y
collateral loan 抵押贷款 &UCsBqIY
collateral security 附属抵押品 4MuO1W-
collection 征收;收取 2Qp Hvsl_
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 %?^6).aEK
collection of betting duty 收取博彩税 C;QAT
Collection Office [Inland Revenue Department] 收税处〔税务局〕 [%Bf<
J<
collective consumption 集体消费 bwM@/g%DL
Collector 收税主任 !o=U19)
Collector of Rates 差饷征收官 <s5qy-
Collector of Stamp Revenue 印花税署署长 5]I| DHmu
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 `LAR@a5i
combined surplus 合并盈余 l
{jmlT
combined visible and invisible trade account 有形及无形贸易合并帐目 ?{w3|Ef&
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 -Y
Bd, k3
commemoration coin 具纪念性的硬币 'bld,Do6
commencement of winding-up 清盘开始 Ghl'nqPlm
commerce and industry sub-index 工商分类指数 3p2P=
T
commercial activity 商业活动 mbnV[
commercial bank 商业银行 9Y>8=#.c
Commercial Bank Act of Norway 《挪威商业银行法》 kF;DBN
Commercial Banks Law 《商业银行法》 joKIrS0y
commercial borrowing 商业借款 Uw,2}yR
Commercial Code of Japan 《日本商法》 ~8"8w(CG*I
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 ay "'#[
commercial invoice 商业发票 dVB~Smsr
commercial letter of credit 商业信用证 "s!7dKXI"
commercial loan 商业贷款;商业放款 kr$b^"Ku
commercial paper 商业票据 jdE5~a+
commercial paper market 商业票据市场 -C(b,F%%
commercial registry 商业登记处 9% l%
commercial return 商业回报 Yt|6
X:l
commercial sale 商业销售 YEkh3FrbwH
commercialization 商品化 .<tquswg
commercially viable 具商业利益;有利可图
t#%R
q
Commerzbank AG 西德商业银行 '>$]{vQ3
commission 佣金;委员会 E0%~!b
Commission des Operations de Bourse of France 法国证券事务监察委员会 s&\I=J.
commission house 佣金行;代办行 B+^(ktZp@
commission payable 须付的佣金 \AL
f$88>@
commission rebate 佣金回扣 >5s6u`\
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 OpM(j&
Commissioner of Banking 银行监理专员〔银监专员〕 I;Vu W
Commissioner of Estate Duty 遗产税署署长 ,rJXy_
Commissioner of Inland Revenue 税务局局长 !T](Udf
Commissioner of Insurance 保险业监理专员 J!'@ Bd
Commissioner of Rating and Valuation 差饷物业估价署署长 yV_4?nh
commitment 承担;已承担的开支;承担额;承担项目 h/B>S
commitment fee 承诺费 D]c`B
Committee of the Hong Kong Association of Banks 香港银行公会委员会 5_XV%-wM
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 xss`Y,5?
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 !mWiYpbU+
Committee on Payment System [Hong Kong Monetary Authority] x.8TRMk^
支付系统委员会〔香港金融管理局〕 CPg+f1K
Committee on Unit Trusts [Securities and Futures Commission] btdb%Q*
单位信托委员会〔证券及期货事务监察委员会〕 K\XH4kic
Commodities Dealers' Deposit Fund 商品交易商按金基金 TuW %zF/
Commodities Trading Commission 商品交易事务监察委员会 rx(2yf
commodity 商品 N3u((y/
commodity classification 商品分类法 L\y;LSTU
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 6c^e\0q
commodity dealer 商品交易商 asY[8r?U
commodity exchange 商品交易所 \(t@1]&jw
Commodity Exchange Compensation Fund 商品交易所赔偿基金 u7?$b!hG^C
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 rQ7+q;[J
commodity flow method 商品流动法;商品流通法 ?wnzTbJN
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 .U T@p
commodity futures contract 商品期货合约 8]&i-VFof
commodity market 商品市场 Q{B}ef
commodity tax 商品税 |9~GM
commodity trading adviser 商品交易顾问 H[DUZ,J
commodity trading adviser's representative 商品交易顾问代表 >A@Y$.
commodity trading advisory contract 商品交易顾问合约 A:7k+4
commodity warrant 商品期权证 JK.ZdY%
commodity-based investment 以商品为基础的投资 3;%5Yu
common fund 共同基金 ^bEc6`eE
common property 分权共有财产 L%>n>w
common share 普通股 R(n^)^?
common stock 普通股 E;<l(.Ar
Commonwealth Bank of Australia 澳洲联邦银行
ox+ 3U
Commonwealth Development Corporation 英联邦发展公司 <7-J0btV
Commonwealth Finance Ministers Conference 英联邦财长会议 f>aRkTHf
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 4)1s M=u
Commonwealth income tax 英联邦入息税 +la2n(CAK
Commonwealth Preference 英联邦特惠制 pv&y91
communal property 公有财产;公有产业
B<C*
communication expenses 通讯费用 rj6#1kt
Community Preference 欧共体特惠制 $H+VA@_
commutation of pension 退休金的折算 e["2QIOe
commuted gratuity 折算酬金 LBF 1;zjK
commuted pension gratuity 经折算的退休酬金 _E@:O+K
Companies Act [United Kingdom] 《公司法令》〔英国〕 n u'M
39{
Companies Handbook 《上市公司手册》 XS$OyW_Q
companies inspector 公司检查员 Mi]L]-L
Companies Liquidation Account 公司清盘帐户 1KjU ]
r2
Companies Ordinance: Information to be Included in a Rights Issue Prospectus )T k1 QHU
《公司条例:供股章程须载有的资料》 i\W/C
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》 ` AY_2>7
Companies Registration Officer 公司注册主任 -eX5z
Companies Registry 公司注册处 0{#8',*}m?
Companies Registry Trading Fund 公司注册处营运基金 3E3HL7
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 ,\qs4&
Company Formation and Enforcement Division [Companies Registry] ;]_o4e6\p
公司成立及条例执行部〔公司注册处〕 ?. D3'qv
company in which the public are substantially interested 由公众拥有相当权益的公司 =zyC-;r!
company limited by guarantee 担保有限公司 `[C!L *#,
company limited by shares 股份有限公司 bT&: fHc
company register 公司登记册 AE} )o)B
company registration fee 公司注册费 {'U
Rz[g
company with limited liability 有限法律责任的公司 :>+s0~
company's memorandum 公司组织章程 G#MdfKH
company's reserve 公司储备 gdkwWoN.
comparative advantage 比较优势;比较利益 Unsogd
compensation 补偿金;赔偿 }!6\|;Qsz,
Compensation Committee [Stock Exchange of Hong Kong Limited] ?wO-cnl
赔偿委员会〔香港联合交易所有限公司〕 y.[Mnj
compensation from insurance 保险赔偿 'Y]mOD^p
compensation fund 赔偿基金 NMA}Q$o
s
compensation fund levy 赔偿基金征费 jAud {m*T
compensation rate 补偿率 /PLn+-
Compensation Review Committee 赔偿检讨委员会 #lkM=lY'
compensation scheme 赔偿计划 zA[0mkC?$
compensation trade 补偿贸易 % rxO_
compensation value 补偿值 H/Llj.-jg
compensatory payment 补偿付款 g&`pgmUX
competition and pricing strategy 竞争与定价策略 fJ ,1Ef;Z
competitive edge 竞争优势 j\m_o% 4
competitive price 具竞争力的价格 _)\c&.p]f
competitive tender 竞争性投标 t*?0D\b
2
Compliance Committee [Stock Exchange of Hong Kong Limited] %JLk$sP9y`
监察委员会〔香港联合交易所有限公司〕 yrR1[aT
component of expenditure 开支组成部分 HeG)/W?r
Composite Consumer Price Index 综合消费物价指数 KCWc`Oz
composite index 综合指数 {#{DH?=^)u
composite rating 综合评级 -=(!g&0
composite return form 综合报税表 *k19LI.5
Composite Securities and Futures Bill 《证券及期货综合条例草案》 hXA6D)
composite tax return 综合报税表 ]8T!qS(UJd
composition 组合成分;债务重整协议 sVl-N&/
composition of earnings 收益组合成分 VZ\B<i
compound increase 复合增加率;复合增长率 A,`8#-AX
compound interest 复利 VqS#waNrx
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 kcQ'$<Mz<
comprador note 买办票据 0=K9`=5d0
comprador order 买办付款令票 rta:f800z
comprehensive income tax 综合所得税 -N"&/)
comptroller 审计主任 1|ra&(=)
compulsory liquidation 强制清盘 mdw7}%5V
compulsory winding-up 强制清盘 z(H^..<!5
computation 计算;计算表 _%GGl$kH
computational procedure 计算方法 /IsS;0K%L
computer audit programme 电脑审计程序;电脑核数程序 i@4~.iZ8
concentrated position 集中持仓量 &-mX ,
concentration risk 资金集中风险;集中融资风险 IV)<5'v
concept stock 概念股 I6Ce_|n
?k
concession 特许权;宽减措施;优惠 "U\4:k`:
concession contract 特许经营权合约 A*um{E+
concessionary rate 优惠率 kS!viJwtT
concordat 协定;契约;国际监管条约 LA`*_|}qcR
condition 条件 ak;*W
conditional endorsement 附有条件的背书 A]DTUdL
conditional offer 有条件要约 #b~JDO(
conditional sale agreement 有条件售卖协议 m'f,_ \'
conditions of tender 投标章程 El@(mOu|
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》 0)m(;> '70
conduct of business standard 业务操守准则 ?`4+cx}n
Confidentiality Understandings 保密谅解文件 zSFDUZ]A3
confirmation letter 确认书 kSDZZx
confirmation of mail transfer 信汇证明书 ]Oif|k`{
Confirmation of Payment 已缴税证明书 \.3D~2cU
confirmed letter of credit 保兑信用证 tQylT0'[+o
confirming bank 保兑银行 ~I}&V T
confiscation order 没收令 ObiT-D?)g
connected transaction 关连交易 g]c 6&Y,#
consensus capitalism 共识资本主义 {\(L%\sV@
conservative investor 保守投资者 ]GRWnif
consideration 代价;对价;约因 3.qTLga|}
consideration issue [listing method] 代价发行〔上市方式〕 lgb?)=
consideration other than cash 现金以外的代价 3%E74 mOcD
consignee 收货人;代售人 (x3.poSt
consignment 托运;寄售 pbU!dOU~e
consignor 付货人;托运人;寄售人 Q*b]_0Rb
consolidated account 综合帐目 w.0qp)}
consolidated account expenditure 综合帐目开支 <^lRUw
consolidated balance sheet 综合资产负债表 -k"^o!p
consolidated cash deficit 综合现金赤字 }|XtypbL
consolidated cash surplus 综合现金盈余 Q^#;WASi
consolidated enterprises sectorial index 综合企业分类指数 ]X^rU`":
consolidated net earnings 综合净收益;综合净盈利 t8dm)s[r8
consolidated net profit 综合净利润;综合纯利 PoT`}-9
consolidated policy 综合保单 |P%DkM*X
consolidated price 综合价格 D&/L:
consolidated profit and loss account 综合损益帐;综合损益表 z5r$M
consolidated public sector expenditure 公营部门综合开支 TqddOp
consolidated revenue account 综合收入帐 ^/U|2'$'>E
consolidated shareholders' fund 综合股东资金 8f3vjK'
consolidation of shares 股份合并 Lg+G; W
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 4Z/Q=Mq2
consortium company 财团公司 G^`1]?
consortium loan 银团贷款 -]t,E,(!
constant dollar figure 固定币值 ]~E0gsq
constant market price 固定市价 ivW(*c
constant price 固定价格 tz&y*e&
constant price series 固定物价计算数列 aG92ay
constant rate 固定比率 afb+GA!
constituent stock 成分股 Q
!(pE&
constitution 章程;组织章程 (owrdPT!
construction output 建造产出量
!OuWPH.
:
constructive trust 法律构定信托 &Y^WP?HS
consultant accountant 顾问会计师 yfC^x%d7G
consultant's fee 顾问费 1hziXC0WY
Consultation Paper on Proposed Regulation on Share Margin Financing th&[Nt7
《监管股票按贷财务的建议谘询文件》 P[k$vD
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability p^'3Odd|O
《有关联交所检讨董事资格的程序的谘询文件》 PgRDKygE
consumer behaviour 消费者行为 &