C: ~x]9SXD%
QJBr6
calendar year figure 历年数字 LW:1/w&pv
call 催缴通知;认购期权 #/70!+J_UF
call deposit 通知存款;活期存款 "pvH0"Q*
call loan 短期同业拆借;通知贷款 #g9ZX16}
call margin 补仓;追加保证金 |He=LQ}0
call market 短期同业拆放市场 @Rq}nq=k
call money 短期同业拆借;活期贷款 ]?K.
S6
call option 认购期权;看涨期权 Z^ar.boc
call price 赎回价格;提前赎回价 <+tD z (
call warrant 认购认股权证;回购认股权证 Adx`8}N8
callable share 可收回股份;可兑付股份 $/Ov2z
called up share capital 已催缴股本 L:R<e#kgS
Canadian Dollar [CAD] 加拿大元 \#Up|u:
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 DL8x":;
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 8Vn4.R[vE
cancellation price 取消费 7o]HQ[ xO
cap 上限 (S/F)?
capital 资本;资金 'jfRt-_-
Capital Accord 《资本协定》 j-b* C2l
capital account 资本帐;非经常帐 vhgLcrn
capital account commitment balance 资本帐承担额结余 {C3Y7<
Capital Adequacy Directive [CAD] 《资本充足指引》 3yO=S0`
capital adequacy ratio [CAR] 资本充足比率 uY#TEjGh]
capital allowance 资本免税额 ;_+uSalt
capital alteration 资本变更 qoX@@xr1
capital and liabilities ratio 资本负债比率 vHKlLl>*2
capital and liquidity requirement 资本与流动资金的规定 <02m%rhuW
capital appreciation 资本增值 qJv[MBjk3B
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 ] d?x$>
capital assets 资本资产 55DE\<r
capital at risk 风险资本 yVJ%+d:6
capital base 资本基础;资金基础 #R&H&1
capital charges 资本支出;资本费用 4N>>+]MWc
capital commitment 资本承担 K8[DZ)rO;Z
capital contribution certificate 出资证明书 BmBz}:xMez
capital convergence 划一资本充足比率
%X1x4t]
capital cost 资本成本;建设成本;建设费用 QP(BZJC
capital cover 资本保证 (z7+|JE.
capital deficit 资本亏绌;资本赤字 nJFg^s1
capital divided into shares 资本分成股份 B[o`k]]
capital element 资本因素;资本部分 QlZ@ To
capital equipment 资本设备 ^ c%N/V
\
capital expenditure 资本开支;非经常开支 T.:+3:8|F
capital expenses 资本费用 osP\DiQ
capital financing 筹集资本;以非经常收入支付非经常开支的结算 $l[Rh1z`;+
capital flow 资金流量 ftbpqp'
capital formation 资本形成;集资 A\sI<WrH
capital formation figure 资本组合数字 7hw .B'7
capital fund 资本基金 ULqoCd%bK
capital gain 资本增益;资本增值 =xN= #
capital gains tax 资本增值税 -:Rp'SJ
capital goods 资本财货;资本货物
%D=]ZV](
capital grant 非经常补助金;非经常拨款;建设补助金 Dr#c)P~Wd
capital grant cycle 建设补助金周期 L}k/9F.5
capital injection 注入资本;注资 K_&MoyJJ9f
capital input 投入资本 9S7A!AKE
capital intensity 资本密集度 3Ofc\
capital intensive 资本密集 qUJ
aeQ
capital investment 资本投资 p( LZ)7/
Capital Investment Fund 资本投资基金 E-2eOT
capital loss 资本损失 Y]g?2N=E
capital maintenance 资本保值;资本保留 NL"G2[e
capital market 资本市场;资金市场 b/("Y.r=
capital market instrument 资本市场票据 ~$,qgf
capital money 资本款项 =H`Q~Xx
capital money subject to a trust 信托财产资本 ml!5:r>
capital movement 资本流动 <[~,uR7
capital nature 资本性质 F5T3E?_
capital outlay 资本支出 {MBTP;{*~
capital portion 资本部分 }"s;\?a
capital profit 资本利润 MgMD\
capital project 基本工程项目;非经常开支项目 lS5ny
capital receipt 资本收入 <i. apBH
capital redemption 资本赎回 L"(4R^]
capital redemption business 资本赎回业务 {]N3f[w
capital redemption contract 资本赎回合约 L,_.$1d
capital redemption reserve 资本赎回储备 5Rv+zQ#GR
capital reduction 资本减缩;减资 N"7]R[*
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] t0E 51Ic@
股本削减计划〔香港联合交易所有限公司〕 B4H!5b
capital repayment 偿还资本 g_.^O$}
capital reserve 资本储备;后备资本 m_NCx]#e
capital revenue 资本收益;非经常收入 8?FueAM'
capital spending 资本开支;资本支出;非经常开支 GZ #aj|
capital stock 股本 ]$iqa"{
capital stock subscription 认缴股本;认购股本 ?h8{xa5b
capital subsidy 建设津贴;基本建设津贴 8{
c !).
capital subvention 非经常资助金 6p;m\
capital sum 资本额 }j{!-&
capital tax 资本税 pox,Im
capital transfer tax 资本转移税 t#E}NR
capital turnover 资本周转率 eVh-_
capital value 资本价值 Sus;(3EX
capital works project 基本工程项目 aAt>QxGQW
Capital Works Reserve Fund 基本工程储备基金 qL
/7^)(
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 `)$_YZq|SR
capitalization 资本化;资本总额 VR?^HA9
capitalization of interest 利息化作本金 e]8,:Gd(
capitalized interest 化作本金的利息 Am4lEvb
capitalized loan 转作资本的贷款 6sfwlT
capitalized value 资本还原值;资本化价值 5g5'@vMN
capitation grant 按人计算的补助金 umEVy*hc
captive insurance business 专属自保保险业务
ZI>km?w
car insurance 汽车保险 Q;/a F`
Caribbean Development Bank 加勒比开发银行 KA s 1(oG
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] \3YO<E!t
意大利嘉利堡银行 kAYb!h[`
cartel 同业联盟;卡特尔 B9dt=j3j2
cartelized rates system 联营式利率制度 GIwh@4;
cash 现金;现款 8(U{2B8>\%
cash accounting system 现金会计制度 ;3'NMk
cash acquisition 以现金投资所得的资产 J>vMo@
cash allowance 现金津贴 <'U]`Lp
cash assets 现金资产 Qx3eLfm
cash at bank 银行现金;银行存款 |bv,2uW z
cash balance 现金结余 vw>j J
cash basis 现金收付制;收付实现制 Q9F)
cash basis accounting 现金收付制会计;收付实现制会计 W&Y"K)`
cash bonus 现金红利 VyLH"cCv
cash book 现金出纳帐;现金簿 eDKxn8+(H
cash client 现金客户 [#^#+ |{\
cash commission rebate 现金回佣 E>jh"|f:{
cash compensation 现金补偿 a}yXC<}$
cash contribution 现金承担额;现金分担额 g=@_Z"
cash cost 直接费用;现金成本 >pL2*O^{9
cash coupon 现金礼券 +C]&2zc.
cash credit 现金信贷 <[ Xw)/#
cash deficit 现金赤字 A#wEuX=[
cash deposit and withdrawal 现金收支 giY80!GX
cash disbursement journal 现金支出日记簿 %r{3wH#D@
cash disbursement slip 现金支出传票;现金支出单 l:B;zi`)oB
cash flow 现金流量;银根 1`0#HSO
cash flow lending 流动现金放款;无抵押融资 #s-iy+/1oN
cash flow statement 现金流量表;现金流动表 Y-!YhWsS
cash flow surplus 现金流量盈余 :a[Ihqfg
cash in hand 库存现金;手头现金 LaFZ?7@|}
cash in till 备用现金 22hSove.
cash in transit 运送中现金;在运现金 V<Z'(UI
cash input 投入现金
-T@`hk`
cash input figure 现金投入数字 ~EiH-z4U
cash limit 现金支出限额;现金限额 n||A" @b\
cash margin 现金保证金 ?i\;:<e4
cash market 现货市场;现金交易市场 uYI@9U
cash offer 现金要约;现金补偿额 y^>Q/H\
cash payment 现金付款;现金支付 fT\:V5-
cash position 现金头寸 )=pD%$iq
cash price 现金价格 }
l667N
cash receipts journal 现金收入日记簿 }=](p-] 5
cash receiving slip 现金收入传票;现金收入单 5f'DoT
cash settlement 现金结算 t0&@h\K
cash surplus 现金盈余 IXLO>>`
cash with order 订货付现;凭票即付 :fcM:w&
cashier's order 银行本票 c,EBF\r8*
cashier's order outstanding 未承兑的银行本票 I5ss0JSl/
cash-limited subhead 有现金支出限额的分目 ~`8hwR1&z
cash-sweep 现金彩票活动 yc;3Id5?>
casual client “散客”;“散户” B:TR2G9UT
CCASS Depository 中央结算系统证券存管处 e0,'+;*=g
CCIC Finance Limited 中芝兴业财务有限公司 imB# Eo4eY
cedant 分出者 Nil}js27
ceding company 分出公司 d;[u8t
ceding insurer 分出保险人 gwkb!#A
ceiling 上限 [4Ll0GSp
ceiling price 最高限价 {16<^
central bank 中央银行 pE]?x$5U
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 zSTR^sgJ
central banking 中央银行业务 qeL pXe0c
central banking function 中央银行职能 +ZsX*/TOn
Central Clearing and Custodian System 中央结算及托管系统 Z$KLl((
Central Clearing and Depository System 中央结算及存管系统 -!M,75nU
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 R"Liz3Vl%
central clearing house 中央结算所 's?Ai2=#
central clearing system 中央结算制度;集体交收系统 Nt`b;X&
central custody system 中央托管系统 S:Q! "U
central depository 中央存管处 83~ i:+;
central depository system 中央证券存管制度 pcS+o
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 @ T;L$x
central rate 中央汇率;中心汇率 fG LG$b
Central Registration Hong Kong Limited 香港中央证券登记有限公司 \BV
0zKd
Central Tender Board 中央投标委员会 D0G-5}s`
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 z$lF)r:Bc
centralized budgetary and payments system 集中预算及支付制度 CBT>"sYE1
centred 12-month moving average 十二个月定位移动平均数 |f( ~@Q:
certificate of approval 批准证明书 Lm*VN~2
certificate of beneficial entitlement to property 资产权益证书 CJknJn3m&
certificate of compliance 合格证明书;合约完成证明书 &[R8Q|1j
certificate of deposit [CD] 存款证 WKM)*@#,
certificate of exemption from estate duty 豁免遗产税证明书 j`*N,*ha
certificate of incorporation 公司注册证书;法团注册证书 8ovM\9qT
certificate of incorporation of registered trustees 注册受托人法团证书 XE3aXK'R
certificate of indebtedness [CI] 负债证明书 {QaNAR=)
certificate of insurance 保险证书 'm=*u
SJK
certificate of interest 权益证明书;息票 8OhDjWVJ
certificate of means 资产证明书 7k%T<;V
certificate of participation 参与证明书 #G]! %
certificate of payment of profits tax 缴付利得税证明书 FyL_xu\e
certificate of preference 特惠税证 e;YW6}'}
certificate of rateable value 应课差饷租值证明书 imL_lw^?
certificate of registration 登记证书;注册证明书 b;mSQ4+
certificate of satisfaction 清偿证明书 \uOdALZ
certificate of transfer 转让证明书 iTo k[uJ}
certificate to bearer 不记名证明书 X&m'.PA
certification 核证 U]~^Z R
certification fee 核证费 @DAF 6ygs
certified cheque 经银行证明可兑现的支票 E:E4ulak
certified public accountant [CPA] 执业会计师 0[A9b,MMVO
certified statement 经证明的报表 &NZfJs
cessation of business 停业 t/o N>mQG
cession 分保 NtGn88='{
C.F. Finance Company Limited 浙一财务有限公司
cS.i
chance 机会;中彩机会 w) ]H ^6
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 Bvjl-$m!v
change of domicile 迁册 F51.N{'
change to estimates 修订预算 &p
UZDjo?
change to the approved estimates of expenditure 核准开支预算的变动 q6P
wZ_
charge 费用;押记;抵押 Vn=qV3OE]
charge number 税单号码 KLQTKMNv
charge on assets 资产的征税 B@v\eF;
charge upon general revenue 从政府一般收入中拨款支付 mY!iu(R1
chargeable 可予征收;应课税的 ?dZt[vAMn
chargeable agreement for sale 可予征收印花税的买卖协议 9 t
n!t
chargeable income 应课税入息 N[|Nxm0z/C
chargeable normal trading receipt 应课税的一般营业收入 X~.f7Ao[
chargeable profit 应课税利润 &xZyM@
chargeable to tax 应课税 ~`#-d ^s:
charged to... 记入……帐目
OK|qv [
chargee 承押记人 .S\&L-{
charge-holder 受押人
xFv;1Q
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 Oeya%C5'
charging order 押记令 \a^,sV
chargor's right 押记人的权利 d^ ZMS~\*
charitable donation 慈善捐款 ^}yg%+
charitable trust 慈善信托 ^t"iX9
charity property 慈善财产 #<7O08:
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 o`,Qku k
charter 章程;特许权 n}-3o]ku
charter of incorporation 成立章程 r} _c
chartered accountant 特许会计师 { >{B`e`$
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 BfTcI)
Chartered Institute of Public Finance and Accountancy [United Kingdom] o/cjXun*
特许公共财政及会计学会〔英国〕 :7N3N
charterer 承租人 8
(jUe
Chase Manhattan Asia Limited 美国大通亚洲有限公司 4B+9z^oQ
Chase Manhattan Bank 美国大通银行 =dP{ Gh
chattels 实产 c>bq%}
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 4IdT'
Che Hsing Finance Company Limited 浙兴财务有限公司 !{^\1QK
check-and-balance system 制约平衡制度 O OFVnu
Chekiang First Bank Limited 浙江第一银行 >n5:1.g
cheque 支票 xom<P+M!|
Chiao Yue Finance Company Limited 侨裕财务有限公司 eBN)g^
Chiba Bank, Ltd. 千叶银行 _#$9 y1bd
Chicago Board of Options Exchange 芝加哥期权交易所 3#kitmV
Chicago Board of Trade 芝加哥交易所 g\A
y`.s
Chicago Mercantile Exchange 芝加哥商品交易所 YMpf+kN
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 \Xrw"\")j
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 w*j$uW6{
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 &.i^dO^}
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 IputF<p
child allowance 子女免税额 v]:=K-1n
China & South Sea Bank Limited 中南银行 =8G&3 R
China Affairs Committee [Hong Kong Futures Exchange Limited] BG2)v.CU
中国事务委员会〔香港期货交易所有限公司〕 vW,snxK6y&
China concept stock 中国概念股 ?@6b>='!
China Construction Bank 中国建设银行 q(^Q3
China Development Division [Stock Exchange of Hong Kong Limited] ]Z<_ "F
中国发展科〔香港联合交易所有限公司〕 Ac k}QzXO
China Economic News 《中国经济新闻》 f5RE9%.#~
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 u?+bW-D'd
China State Bank Limited 国华商业银行 Fr?z"
Chinatrust Commercial Bank, Limited 中国信托商业银行 ^W83ByP
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 7iC *Pr
Chinese Bankers Club, Hong Kong 香港银行华员会 (AY9oei>
Chinese Banks' Association 香港华商银行公会 "L"150Ih
Chinese Gold and Silver Exchange Society 金银业贸易场 {43yb_B(
Chinese New Year bonus 年奖;年终花红 Z5G!ct:W
chit fund 银会 kQdt}o])
Chiyu Banking Corporation Limited 集友银行有限公司 &7?R+ZGo
Chiyu Finance Company Limited 集友财务有限公司 `RQ#.
Cho Hung Finance Limited 朝兴金融有限公司 92W&x'
choses in action 无形动产;据法权产 DLE8+NV8
chronological book 序时帐簿 1pp -=$k
Chubu Securities Finance Company 中部证券金融公司 WUdKLx%F
Chung Khiaw Bank Limited 崇侨银行 e=P
Chung Nan Finance Company Limited 中南财务有限公司 J a,d3K
Chuo Trust & Banking Co., Ltd. 中央信托银行 r~[vaQQ6L
Chuo Trust Asia Limited 中央信托亚洲有限公司 m,LG=s
Citibank, N.A. 万国宝通银行 ig"uXs
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 d=.2@Ry
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 3Q}$fQ&S
Citicorp International Limited 万国宝通国际有限公司 e>'H
IO
civil debt 民事债项 ^u)z{.z'H/
Civil Service Pension Reserve Fund 公务员退休金储备基金 9e!NOl\_;.
claim 申索;索偿;债权 5@osnf?
claim equalization fund 申索平衡基金 {WN(&eax
claim for refund of property tax 申请发还物业税 -!qu"A:
claim of debt 债权申索 w6|9|f/
claim on bank 对银行的债权 XP[uF ;w
claim to dividend 摊还债款申索 K5Wg"^AHY/
claimant 申索人;索偿人 I lR\
#
claims statistics 申索统计数字 u }hF8eD
class of insurance business 保险业务类别 ,M !tm7
class of property 财产类别 G*
%t'jX9
claw-back 递减率 wl=61Mb
clearance cost 清拆成本 tEd.'D8 s
clearing 结算;票据交换;清算 sf}Dh
clearing account 结算帐户 k4J8O3E
clearing and settlement system 结算和交收系统 JD>d\z2QC
clearing balance 结算差额 [ Mg8/Oy
clearing bank 结算银行 Ha>*?`?yI
clearing cheque 交换支票 gv15t'y9
clearing house 结算所;票据交换所 iSRpfU
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 qKS;x@
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 Cz#Z <:
clearing member 结算会员 0:Xxl76v4
Clearing Members' Fund 结算会员基金 n7aU<`U
clearing participant 结算参与者 pI+!92Z
clearing rebate 结算费用的回佣 10Wz,vW,n
Clearing Rules [SEHK Options Clearing House Limited] ]T!
}XXK
《结算规则》〔联交所期权结算所有限公司〕 #1'\.v
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 H14Ic.&
Clerk to the Board of Review 税务上诉委员会书记 9V uq,dv
client 客户;委托人;当事人 pC,o2~%{
client agreement 客户协议 3{%LS"c
client confidentiality 客户保密的责任 rf+:=|/_3
client money 客户款项 :S@1
client statement 客户结单 T<yP* b2E
clients fund 客户资金 txql 2
close 结算;收市;收盘 =`n]/L"Q
close a position 平仓;轧平头寸 mwv(j_
close company 股份不公开的公司 }S-DB#6
close higher 收市时价位较高 wbyE;W
close lower 收市时价位较低 ij5g^{_T;8
close mixed 收市时荣辱互见 8$N8}q%
close of exchange 交易所停市 NMO-u3<6.
close of financial year 财政年度终结 w
JwX[\
close out 平仓 $Kj&)&M
close out a long position 平长仓 wle@vCmr
close out a short position 平空仓 fBtm%f
close steady 收市时价格稳定 8{U-m0v
close the gap 弥补差距 ~%u|[$
closed position 平仓 $S*4r&8ZD
closed-end investment corporation 股份固定的投资公司 Z!xVgM{
close-out price 抛售价格 UAF<m1
closing account 决算帐户 $$Vt7"F
closing balance 期终结余;收市结余 _;A $C(
closing price 收市价;收盘价 ~Aad9yyi
closing quotation 收市价;收市行情 Nb2Qp
K
closing rate 收市汇价;收盘汇率 9&%fq)gS
closing transaction 平仓交易 fJ*:{48
clothing levy 成衣税 hw_JDv+
club deposit 零存整付存款 r5&I?
0
Code of Aid 《资助则例》 \b'xt
Code of Banking Practice 《银行营运守则》 NBh%:tu7M
Code of Best Practice [Stock Exchange of Hong Kong Limited] u.pxz8
《最佳应用守则》〔香港联合交易所有限公司〕 xynw8;Y,
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕;《操守准则》〔香港期货交易所有限公司〕 0XwHP{XaO
Code of Conduct for Persons Registered with the Securities and Futures Commission :A46~UA!$
《证券及期货事务监察委员会注册人操守准则》 :^ i9]
code of practice 实务守则;经营守则;执业守则 '+'CbWgY
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 <<9Va.
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 !
ueN|8'
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 I[MgIr^
Code on Pooled Retirement Funds 《集资退休基金守则》 I:(m aMc
Code on Share Repurchases [Share Repurchase Code] NW|f7
ItX
《公司购回本身股份守则》〔《股份购回守则》〕 h.rD}N\L
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 $h9='0Wi0'
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 ?zJpD8e
co-debtor 共同债务人 /5AW?2)
co-financing scheme 共同融资计划 #0I{.Wy]
cognizance 证明令 e)nimq
{6
coin 硬币 G |*(8r()
coin replacement programme 硬币取缔计划 +,+vkpL-%
coin set 套装硬币 WlB'YL-`g
coinage 硬币 $ZPX]2D4B#
Coinage Security Fund 硬币发行基金 5/[H+O1;
cold call 主动与准客户接触 1PaUI#X"2F
collapse in prices 价格下泻;价格下挫;价格暴跌 Q0?\]2eet9
collateral 抵押品 wyx(FinIH
collateral bond 担保债券 "Y`3DxXz
collateral loan 抵押贷款 <[aDo%,A
collateral security 附属抵押品 qpoV]#iW
collection 征收;收取 %x;x_
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 `i,_aFB|
collection of betting duty 收取博彩税 )|j[uh6wo
Collection Office [Inland Revenue Department] 收税处〔税务局〕 v4Zb?
Yb
collective consumption 集体消费 }g+;y
Collector 收税主任 :qhpL-ER
Collector of Rates 差饷征收官 4:3rc7_
1
Collector of Stamp Revenue 印花税署署长 Z.L?1V8Q1
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 foF19_2 ,
combined surplus 合并盈余 4!62/df
combined visible and invisible trade account 有形及无形贸易合并帐目 %1
KbS
[
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 ?)Nj c&G
commemoration coin 具纪念性的硬币 djQv[Vc{
commencement of winding-up 清盘开始 ]e:/"
commerce and industry sub-index 工商分类指数 E! /[gZ
commercial activity 商业活动 QR?yG+VU
commercial bank 商业银行 $lIWd
Commercial Bank Act of Norway 《挪威商业银行法》 idc`p?XP
Commercial Banks Law 《商业银行法》 _Jz8{` "
commercial borrowing 商业借款 aeyNdMk-
Commercial Code of Japan 《日本商法》 #H [Bb2(j
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 4rK{-jvh>m
commercial invoice 商业发票 D(W,yq~7uY
commercial letter of credit 商业信用证 3H\w2V
commercial loan 商业贷款;商业放款 P;ZU-G4@
commercial paper 商业票据 QB!~Wh
commercial paper market 商业票据市场 m8Vdb"0
commercial registry 商业登记处 Y&H}xn
commercial return 商业回报 }TRAw#h
commercial sale 商业销售 eO=s-]mk
commercialization 商品化 tbo>%kn
commercially viable 具商业利益;有利可图 Xy ,lA4IP
Commerzbank AG 西德商业银行 }_tl n
commission 佣金;委员会 `cz2DR-"
Commission des Operations de Bourse of France 法国证券事务监察委员会 KAA-G2%M
commission house 佣金行;代办行 n>3U_yt6b
commission payable 须付的佣金 V!%jf:k
commission rebate 佣金回扣 IH48|sa
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 ~\p]~qQ\K
Commissioner of Banking 银行监理专员〔银监专员〕 ] H~4
Commissioner of Estate Duty 遗产税署署长 v dbO(
Commissioner of Inland Revenue 税务局局长 .9*wY0:
Commissioner of Insurance 保险业监理专员 wZT%Ee\D%
Commissioner of Rating and Valuation 差饷物业估价署署长 8kE]_t
commitment 承担;已承担的开支;承担额;承担项目 ;DA8B'^>
commitment fee 承诺费 e<7.y#L
Committee of the Hong Kong Association of Banks 香港银行公会委员会 YG:3Fhx0~
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 M$4k;
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 e"]8T},
Committee on Payment System [Hong Kong Monetary Authority] W/z7"#
支付系统委员会〔香港金融管理局〕 x_=n-lAF
Committee on Unit Trusts [Securities and Futures Commission] [u@Jc,
单位信托委员会〔证券及期货事务监察委员会〕 Z 2}ah
Commodities Dealers' Deposit Fund 商品交易商按金基金 Ft=zzoVKg
Commodities Trading Commission 商品交易事务监察委员会 Q'l^9Bz
commodity 商品 c5q9LQ/
commodity classification 商品分类法 "]'?a$\ky:
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 yw[ #
commodity dealer 商品交易商 +cJy._pi!
commodity exchange 商品交易所 :a8 YV!X
Commodity Exchange Compensation Fund 商品交易所赔偿基金 7qO a
;^T
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 6%`&+Lq
commodity flow method 商品流动法;商品流通法 'C$XS>S
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 >4Y3]6N0.F
commodity futures contract 商品期货合约 mC&=X6Q]
commodity market 商品市场 e+v({^k
commodity tax 商品税 n8=5-7UT
commodity trading adviser 商品交易顾问 # ,uya2!)
commodity trading adviser's representative 商品交易顾问代表 %98' @$:0
commodity trading advisory contract 商品交易顾问合约 &wd;EGGT!q
commodity warrant 商品期权证 "q}FPJ^l_N
commodity-based investment 以商品为基础的投资 -m'j]1
common fund 共同基金 i"zuil
common property 分权共有财产 jdKOb
common share 普通股 I jr\5FA[p
common stock 普通股 Sw^X2$h
Commonwealth Bank of Australia 澳洲联邦银行 65z"
Commonwealth Development Corporation 英联邦发展公司 ^
&E}r{?
Commonwealth Finance Ministers Conference 英联邦财长会议 -aRU]kIf
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 :.(;<b<\
Commonwealth income tax 英联邦入息税 uZa9zs=}c
Commonwealth Preference 英联邦特惠制 I{JU-Jk|
communal property 公有财产;公有产业 4p%A8%/q
communication expenses 通讯费用 M)*\a/6?{
Community Preference 欧共体特惠制 6-`|:[Q~
commutation of pension 退休金的折算 QY/hI`
commuted gratuity 折算酬金 DU%w1+u
commuted pension gratuity 经折算的退休酬金 4p;aS$Q
Companies Act [United Kingdom] 《公司法令》〔英国〕 4v
p
Companies Handbook 《上市公司手册》 ~/NKw:
companies inspector 公司检查员 ZZQG?("S'
Companies Liquidation Account 公司清盘帐户 YDC mI@
Companies Ordinance: Information to be Included in a Rights Issue Prospectus hLJM%on
《公司条例:供股章程须载有的资料》 |r
ue=QZ
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》 {NpM.;
Companies Registration Officer 公司注册主任 AE: Z+rM*
Companies Registry 公司注册处 r|4t aV&
Companies Registry Trading Fund 公司注册处营运基金 j Ja$a [
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 I8oo~2Qw
Company Formation and Enforcement Division [Companies Registry] a`Gx=8
公司成立及条例执行部〔公司注册处〕 8eA+d5k\.
company in which the public are substantially interested 由公众拥有相当权益的公司 Vz14j_
company limited by guarantee 担保有限公司 %1pYEHn
company limited by shares 股份有限公司 [{4MR%--
company register 公司登记册 8x`.26p
company registration fee 公司注册费 xI,2LGO
company with limited liability 有限法律责任的公司 Sxjub&=
company's memorandum 公司组织章程 l4T7'U>`
company's reserve 公司储备 FZreP.2)!
comparative advantage 比较优势;比较利益 /TS=7J#
compensation 补偿金;赔偿 OY[e.N
t&
Compensation Committee [Stock Exchange of Hong Kong Limited] Cs2;z:O]
赔偿委员会〔香港联合交易所有限公司〕 ?!qY,9lhH
compensation from insurance 保险赔偿 Uax+dl
compensation fund 赔偿基金 fEB7j-t
compensation fund levy 赔偿基金征费 (E,T#uc{
compensation rate 补偿率 3+>G#W~
Compensation Review Committee 赔偿检讨委员会 2Q;9G6p
compensation scheme 赔偿计划 <2C7<7{7
compensation trade 补偿贸易 q&C""!h^
compensation value 补偿值 !4] 9!<.k
compensatory payment 补偿付款 kyR*D1N&)
competition and pricing strategy 竞争与定价策略 jYNrD"n
competitive edge 竞争优势 </uOe.l>Q
competitive price 具竞争力的价格 kw2T>
competitive tender 竞争性投标 &A#~)i5gF
Compliance Committee [Stock Exchange of Hong Kong Limited] rD>*j~_+P
监察委员会〔香港联合交易所有限公司〕 !w
BJ,&E
component of expenditure 开支组成部分 F~ Lx|)0M
Composite Consumer Price Index 综合消费物价指数 (EPsTox
composite index 综合指数 fs/*V~@
composite rating 综合评级 VDTcR
composite return form 综合报税表 `y#UJYXQE
Composite Securities and Futures Bill 《证券及期货综合条例草案》 3D?sL!W
composite tax return 综合报税表 %s19KGpA
composition 组合成分;债务重整协议 z;@*r}H
composition of earnings 收益组合成分 9Fn\FYUq
compound increase 复合增加率;复合增长率 [qsEUc+Z.'
compound interest 复利 V I%
6.6D
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 U]a*uF~h
comprador note 买办票据 ){jla,[
comprador order 买办付款令票 H@]MXP[_
comprehensive income tax 综合所得税 mf'V)
comptroller 审计主任 /VG2.:
compulsory liquidation 强制清盘 A'P(a`
compulsory winding-up 强制清盘 \h8 <cTQ
computation 计算;计算表 E*i#?u
computational procedure 计算方法 \"hJCP?,
computer audit programme 电脑审计程序;电脑核数程序 OR[{PU=X
concentrated position 集中持仓量 !!Z?[rj
concentration risk 资金集中风险;集中融资风险 dz Zb
concept stock 概念股 `~eUee3b.~
concession 特许权;宽减措施;优惠 QeF3qXI
concession contract 特许经营权合约 FVhU^
concessionary rate 优惠率 .F+@B\A<
concordat 协定;契约;国际监管条约 gv5*!eI
condition 条件 Q_l'o3
conditional endorsement 附有条件的背书 $1ndKB8)`J
conditional offer 有条件要约 +SJd@y@fR
conditional sale agreement 有条件售卖协议 h=-"SW
conditions of tender 投标章程 [9:9Ql_h
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》 a&vY!vx3
conduct of business standard 业务操守准则 4tY ss
Confidentiality Understandings 保密谅解文件 W`^@)|9^)
confirmation letter 确认书 E!S 78z:
confirmation of mail transfer 信汇证明书 W456!OHa
Confirmation of Payment 已缴税证明书 |JCU<_<
confirmed letter of credit 保兑信用证 (XoH,K?{z
confirming bank 保兑银行 +>JjvYx}\
confiscation order 没收令 m.,U:>
connected transaction 关连交易 I!^O)4QRx
consensus capitalism 共识资本主义 ?7{H|sI
conservative investor 保守投资者 eF2|Wjl``;
consideration 代价;对价;约因 EYA,hc
consideration issue [listing method] 代价发行〔上市方式〕 l&?ii68/
consideration other than cash 现金以外的代价 )=Jk@yj8x
consignee 收货人;代售人 y(
y8+ZT
consignment 托运;寄售 B#9{-t3Vf
consignor 付货人;托运人;寄售人 ?IpLf\n-
consolidated account 综合帐目 (W}bG>!#Q8
consolidated account expenditure 综合帐目开支 >rvQw63\
consolidated balance sheet 综合资产负债表 CirZ+o
consolidated cash deficit 综合现金赤字 6Cp]NbNrq
consolidated cash surplus 综合现金盈余 m8.U &0
consolidated enterprises sectorial index 综合企业分类指数 23gPbtq/
consolidated net earnings 综合净收益;综合净盈利 .9.2Be
consolidated net profit 综合净利润;综合纯利 y|wc,n%L>
consolidated policy 综合保单 XVU2T5s}
consolidated price 综合价格 3do)Vg4
consolidated profit and loss account 综合损益帐;综合损益表 IsR!'%Pu
consolidated public sector expenditure 公营部门综合开支 :,)lm.}]t
consolidated revenue account 综合收入帐 <F04GO\
consolidated shareholders' fund 综合股东资金 kwsp9 0)
consolidation of shares 股份合并 4bgqg0z>
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 J`2"KzR0w"
consortium company 财团公司 )m. 4i =X
consortium loan 银团贷款 ={u0_j
W
constant dollar figure 固定币值 u(G*\<z-
constant market price 固定市价 V*~Zs'L'E
constant price 固定价格 iQ"XLrpl
constant price series 固定物价计算数列 iTaWu p
constant rate 固定比率 \QB;Ja_
constituent stock 成分股 a0Zv p>Ft
constitution 章程;组织章程 #Qkroji
qw
construction output 建造产出量 ,~._}E&9I
constructive trust 法律构定信托 _Zr.ba
consultant accountant 顾问会计师 LW(6$hpPp
consultant's fee 顾问费 !kC*g
Consultation Paper on Proposed Regulation on Share Margin Financing k!{p7*0
《监管股票按贷财务的建议谘询文件》 $kQ~d8 O
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability 0x!2ihf
《有关联交所检讨董事资格的程序的谘询文件》 Fgh]KQ/5
consumer behaviour 消费者行为 QPq7R
Consumer Council 消费者委员会 KZeQ47|
consumer credit financing operation 消费者信贷业务 0Zg%+)iy@
consumer demand 消费者需求 '}9JCJ
consumer durables 耐用消费品 Lco&Fp
consumer expenditure 消费开支 {%C7EAq*
consumer goods 消费品 \J6j38D5
consumer market 消费市场 SV(]9^nW
consumer price 消费物价 'PP#^aI,
Consumer Price Index [CPI] 消费物价指数 ^4o;$u4R
Consumer Price Index (A) 甲类消费物价指数 t2"FXTAq
Consumer Price Index (B) 乙类消费物价指数 y a_<^O
9
Consumer Price Index Classification System 消费物价指数分类法 nqf,4MR
Consumer Price Index Report 《消费物价指数月报》 Ox@P6|m
Consumer Price Index series 消费物价指数系列 ^I+)o1%F
consumer price inflation 消费物价上涨 *2GEnAZb7n
Consumer Representative Action Fund 消费者集体诉讼基金 J4\ qEO
consumer sentiment 消费意欲 ?C/Te)
consumer spending 消费开支;消费支出 JwXT%op9RP
consumption expenditure 消费开支 `[n("7,
consumption pattern 消费模式 %$DI^yS
consumption product 消费产品 !Xph_SQ!B=
consumption tax 消费税 \W`w` o
contango 交易延期费;延期交割费;期货溢价 fYW6b[lI
contingencies warrant 紧急拨款令;应急支款授权书 %D[0nt|X
contingency 应急费用;意外开支准备金 5>TK^1
:
contingency allowance 应急准备金 F_4n^@M
contingency sum 应急费用;意外开支准备金 LupkrxV
contingent assets 或有资产 !e?.6% %
contingent debt 或有债权;待确定债务 ,tg0L$qC
contingent interest 待确定的权益 OiP!vn}k
contingent liabilities 或有负债 42qYg(tZ
contingent profit 或有利润 Tq~=TSD
contingent right 或有的权利 .AU)*7Gh
continue to hold a deposit 继续持有存款 RG4 sQ0
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 *H|M;G
continuing rent 连续租金 jt.3P
continuing trustee 留任受托人 |u ;v27
continuous licensing system 长期持牌制度 =*LS%WI
Continuous Net Settlement System [CNS System] 持续净额交收系统 mtjh`
contra account 对销帐户 wLH] <k
contra flow 资金回流 J:\|Nc?
contra item 对销项目 :*2ud (
contra transfer 对销转拨 d09k5$=gJ
contract 合约 $-*!pRaVU
contract for difference 差价合约 "%x<ttLl
contract for service 服务合约 h?azFA~
contract for settlement 平仓合约 C;vtY[}<
contract note 成交单据 /n8B,-Z5s5
contract of copartnery 合伙合约 '3 ^+{=q
contract of indemnity 弥偿合约 RnDt)3
contract of insurance 保险合约 5O6hxcMjT
contract of reinsurance 再保险合约 Dv/WE>?Aw
contract price 合约价格
D N*t~Z3[
contracting party 订约人;立约人;缔约国 eh5gjSqx
contractual agreement 合约协议 0p\@!Z H
contractual commitment 合约承担 I2nhqJy^
contractual joint venture 合约式联营企业 I'0@viF"Nx
contractual mutual fund 合约互惠基金 9uQ 4u/F
contractual right 合约权利 IyLx0[:U
contractual savings fund 合约储蓄基金 @$+ecaVW
contributed surplus 实缴资本盈余 qhz]Wm P
contribution 出资;供款;捐款;分担款项 QD>"]ap,o
contribution account 供款帐户 4tS.G
contribution to gross domestic product 在本地生产总值中所占比率 E}tqQ*u
contribution to investment 出资额 '>rw(3
contribution to pension fund 退休金供款 KFwzy U"
contributor 供款人;出资人;捐助人 oTuOw|[
contributory 分担人 Bb"Bg\le,^
contributory scheme 供款计划 =Yt
R`
contrived cessation of business 有预谋的停业 #*(td<Cp
control 控制权;控制;管制 5EebPXBzB
control of a company 公司的控制权;公司控股权 %$Aqle[
control of business 业务的控制权 heK7pH7;d
controlled company 受控制公司 n;T7= 1_"
controller 控制人;控权人;会计长 UZpIcj cL
controller of an authorized institution 认可机构控权人 a0ObBe'
controlling company 控股公司 ;{"+g)u
controlling interest 控制权益;控股权益 81i655!Z
controlling officer 管制人员 L#
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controlling officer's report 管制人员报告 "
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controlling shareholder 控股股东;持有控股权的股东 ;hjwD
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》 CtS l
conventional lending 传统放款;常规放款 hBX!iukT|{
conversion 兑换;换算;转换〔证券〕 LmnymcH
conversion factor 换算因数 <fFTY130:
conversion of stock 公债的转换 KSNPkd6
conversion rate 兑换率;换算率;转换价格〔证券〕 N
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convertibility 可兑性;兑换性;自由兑换 H?X|(r|+
convertibility undertaking 兑换保证 <>aw
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convertible 可兑换;可换股 <h'5cO
convertible currency 可兑换货币 oT>(V]*5
convertible debenture 可转换债权证 ^ cz(}N
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convertible loan stock 可转换股的债权股额 t>$kWd{9e;
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 [a
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conveyance 转易;转易契;财产转让证书 fu]s/'8B
conveyance of property 财产转让 LMAE)]N
conveyance on sale 售卖转易契 p ObX42
conveyancing fee 业权转易费 (X3Tav
conveyancing scale charges 物业转易收费标准 EG=Sl~~o
cooling-off period 冷静期 H,u<|UMM_
co-owner 共同拥有人;分权共有人 eF3,2DDC
co-partner 共同合伙人 {>)#HD
co-partnership 共同合伙 _<OSqE
Copenhagen Stock Exchange 哥本哈根证券交易所 vG"=h%
core capital 核心资本 uD@#
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons lH6OcD:kj
《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》 +P`*kj-P\
Core Principles for Effective Banking Supervision [Basle Committee] rMhB9zB1
《有效监管银行业的主要原则》〔巴塞尔委员会〕 pxh"B\"4*
cornering “夹仓”;轧空;囤积居奇 bq:(u4 3
corporate borrower 借款公司;借款机构 L=sYLC6d
corporate business 公司企业;公司业务 Nu?-0>
Corporate Communications Department [Stock Exchange of Hong Kong Limited] K%RxwM
企业传讯部〔香港联合交易所有限公司〕 #a8B/-
corporate customer 公司客户
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corporate dealer 公司交易商 @-!}BUs?
Corporate Finance Division [Securities and Futures Commission] x}"uZ$g
企业融资部〔证券及期货事务监察委员会〕 N<-gI9_
Corporate Finance (D.T.C.) Limited 协联财务有限公司 j4R(B
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 5X:*/FuS@
corporate governance 公司管治 xM&Wgei]10
corporate income tax 公司所得税 8;+B*+%@n
corporate investment adviser 公司投资顾问 'GS"8w~j
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕
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corporate plan 公司计划 428>BQA
corporate practice 执业法团 io{@^1ab
corporate profits tax 公司利得税 Qh'ATo
corporate savings 公司储蓄 1NgCw\
corporate service tax 公司服务税 9vvx*rD
corporate signature 法团的签名 W)f/0QX}W
corporation 法团;公司 @3C>BLI8+
corporation bond 公司债券 =t H:,SH
corporation stock 公司股证;地方债券〔英国〕 5?F__Hx*2
corporation tax 公司税 jGpN,/VQa
correction phase of stock market 股市调整期 Tw;3_Lj
Correctional Services Industries Suspense Account 惩教工业暂记帐 ([m
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corrective affidavit 修正遗产申报誓章 Lja>8m
correspondent bank 代理银行 yooX$
Cosmos Finance Limited 宇宙财务有限公司 75/(??2
cost 成本;费用;价格 2bkX}FWd;
cost centre 成本中心 E{Ov>osq
cost competitiveness 成本竞争力 "q.\>MCv
cost control 成本控制;成本管理 ^Uf]Q$uCjE
cost convention 原值成本法;成本惯例 G'ei/Me6{
cost effectiveness 成本效益;经济效益 [Q/TlO t5
cost efficiency 成本效率 ov_j4j>6P
cost element 成本要素 j;-1J_e5
cost flow 成本流转 ? -dX`n
cost input 投入资金 6&