C: ).HA#!SE
.dYv.[?hL
calendar year figure 历年数字 W.s8!KH:
call 催缴通知;认购期权 +<$nZ=,hsy
call deposit 通知存款;活期存款 pC,Z=+:
call loan 短期同业拆借;通知贷款 J e|
call margin 补仓;追加保证金 gdSqG2/&
call market 短期同业拆放市场 h}nS&.
call money 短期同业拆借;活期贷款 rYV]<[?~7
call option 认购期权;看涨期权 aZo}Ix:/
call price 赎回价格;提前赎回价 34CcZEQQ
call warrant 认购认股权证;回购认股权证 7f3,czW
callable share 可收回股份;可兑付股份 4n.JRR&;
called up share capital 已催缴股本 PN99 R]K0g
Canadian Dollar [CAD] 加拿大元 P3!@}!r8
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 tf54EIy5Y
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 Q"NZE
cancellation price 取消费 2aR9vmR
cap 上限 3S#p4{3
capital 资本;资金 xC5Pv">
Capital Accord 《资本协定》 (!b)<V*
capital account 资本帐;非经常帐 !\VEUF,K?
capital account commitment balance 资本帐承担额结余 s%rmfIp"
Capital Adequacy Directive [CAD] 《资本充足指引》 5"G-r._
capital adequacy ratio [CAR] 资本充足比率 Y6Y"fb%K
capital allowance 资本免税额 C(h<s
e?
capital alteration 资本变更 i@D4bd9lR
capital and liabilities ratio 资本负债比率 #?\(l%
capital and liquidity requirement 资本与流动资金的规定 atd;)o0*0
capital appreciation 资本增值 ,j{tGj_
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〕 EF$ASNh"
capital assets 资本资产 UsA fZg8
capital at risk 风险资本 E ,ilJl\
capital base 资本基础;资金基础 &'zc2
capital charges 资本支出;资本费用 t%e<]2-8
capital commitment 资本承担 ]Hl{(v\HO
capital contribution certificate 出资证明书 f
tl$P[T
capital convergence 划一资本充足比率 K@:omT
capital cost 资本成本;建设成本;建设费用 IP{$lC
capital cover 资本保证 >h:'Z*9
capital deficit 资本亏绌;资本赤字 <7)sS<I
capital divided into shares 资本分成股份 ]Ue
aXwaU
capital element 资本因素;资本部分 IDf\!QGx
capital equipment 资本设备 l -nH
capital expenditure 资本开支;非经常开支 %${$P+a`D
capital expenses 资本费用 /Q)I5sL@E
capital financing 筹集资本;以非经常收入支付非经常开支的结算 o+8H:7,o'
capital flow 资金流量 4P5^.\.
capital formation 资本形成;集资 =rZ'!Pa
capital formation figure 资本组合数字 PPFt p3C
capital fund 资本基金 !#%>,X#+
capital gain 资本增益;资本增值 yK&
capital gains tax 资本增值税 kf<c[ su
capital goods 资本财货;资本货物 NCT:!&
capital grant 非经常补助金;非经常拨款;建设补助金 hP'4PLK
capital grant cycle 建设补助金周期 Tc"J(GWG
capital injection 注入资本;注资 DC/Czkv9
capital input 投入资本 {U>N*&_`
capital intensity 资本密集度 qe(gKKA%q
capital intensive 资本密集 7@g0>1Fz
capital investment 资本投资 RhB)AUAj
Capital Investment Fund 资本投资基金 %rhZH^2
capital loss 资本损失 iF
+@aA
capital maintenance 资本保值;资本保留 }=\?]9`
capital market 资本市场;资金市场 CV=qcD
capital market instrument 资本市场票据 f|_\GVW
capital money 资本款项 <@GO]vY
capital money subject to a trust 信托财产资本 L58#ri=
capital movement 资本流动 lw~
V
capital nature 资本性质 Xm|~1 k_3
capital outlay 资本支出 ){)-}M
capital portion 资本部分 =Yl ea,S
capital profit 资本利润 dR_6j}
capital project 基本工程项目;非经常开支项目 (_@]-
capital receipt 资本收入 cK\
u
capital redemption 资本赎回 |,=^P`#%
capital redemption business 资本赎回业务 Lj GZp"&{
capital redemption contract 资本赎回合约 1,h:|
capital redemption reserve 资本赎回储备 X=1o$:7
capital reduction 资本减缩;减资 N2HD=[*cr
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] __7}4mA
股本削减计划〔香港联合交易所有限公司〕 .hG*mXw>
capital repayment 偿还资本 )qMbk7:v\
capital reserve 资本储备;后备资本 opm_|0
capital revenue 资本收益;非经常收入 jDQ ?b\^
capital spending 资本开支;资本支出;非经常开支 -G/qfd|s/
capital stock 股本 Fx.Ly]L
capital stock subscription 认缴股本;认购股本 t_!p({
capital subsidy 建设津贴;基本建设津贴 `C|];mf(#
capital subvention 非经常资助金 KiI+ V;o
capital sum 资本额 o9sPyY$aQ
capital tax 资本税 <"K*O9nst
capital transfer tax 资本转移税 z7sDaZL?_
capital turnover 资本周转率 YU8]W%
capital value 资本价值 Wq+GlB*
capital works project 基本工程项目 eC%Skw
Capital Works Reserve Fund 基本工程储备基金 Cy/VH"G=
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 Djc-f
capitalization 资本化;资本总额 vK+reXE
capitalization of interest 利息化作本金 A-uIZ
zC
capitalized interest 化作本金的利息 6|B9kh}
capitalized loan 转作资本的贷款 1,)
yEeHjU
capitalized value 资本还原值;资本化价值 8TAJ#Lm
capitation grant 按人计算的补助金 ^<-r57pz
captive insurance business 专属自保保险业务 @q>Hl`a
car insurance 汽车保险 M!i|,S
Caribbean Development Bank 加勒比开发银行 \5! 7zPc
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] B K=w'1U
意大利嘉利堡银行 ToPjBvD
cartel 同业联盟;卡特尔 RzL(Gnb
cartelized rates system 联营式利率制度 #z%D d{E
cash 现金;现款 =+wd"Bu
cash accounting system 现金会计制度 d,l?{Ln
cash acquisition 以现金投资所得的资产 ojlyW})$%
cash allowance 现金津贴 *-5N0K<kQ
cash assets 现金资产 Q0K$ZWM`7
cash at bank 银行现金;银行存款 KgkRs?'z
cash balance 现金结余 N2'aC}
I
cash basis 现金收付制;收付实现制 7mdd}L^h
Z
cash basis accounting 现金收付制会计;收付实现制会计 K.mxF,H
cash bonus 现金红利 7p2xst
cash book 现金出纳帐;现金簿 I_z(ft.
cash client 现金客户 TbNH{w|p
cash commission rebate 现金回佣 p)iEwl}!j
cash compensation 现金补偿 MomHSv Q\
cash contribution 现金承担额;现金分担额 7p Y :.iVO
cash cost 直接费用;现金成本 `ROHB@-
cash coupon 现金礼券 6uo;4}0
cash credit 现金信贷 n }A!aC
cash deficit 现金赤字 yCN_vrH>
cash deposit and withdrawal 现金收支 :zKMw=
cash disbursement journal 现金支出日记簿 4L8hn4F
cash disbursement slip 现金支出传票;现金支出单 G'G8`1Nj
cash flow 现金流量;银根 LYRpd
cash flow lending 流动现金放款;无抵押融资 HBOyiIm Q
cash flow statement 现金流量表;现金流动表 D%yY&q;
cash flow surplus 现金流量盈余 h,m 90Hd+
cash in hand 库存现金;手头现金 r
<5}& B`
cash in till 备用现金 1VM2CgR a
cash in transit 运送中现金;在运现金 9>9EZ?4m
cash input 投入现金 fM"*;LN!N
cash input figure 现金投入数字 ]"{8"+x
cash limit 现金支出限额;现金限额 Lm2!<<<
cash margin 现金保证金 A|+QUPD
cash market 现货市场;现金交易市场 /IRXk[
cash offer 现金要约;现金补偿额 n:`f.jG |
cash payment 现金付款;现金支付 [C0v-
cash position 现金头寸 7LVG0A2>7
cash price 现金价格 \z0HHCn'"
cash receipts journal 现金收入日记簿 9K`_P] l2z
cash receiving slip 现金收入传票;现金收入单 0Z6geBMc
cash settlement 现金结算 wTa u.Bo
cash surplus 现金盈余 ]n|Jc_Y
cash with order 订货付现;凭票即付 m:?"|.]
cashier's order 银行本票 J>}J~[ap\J
cashier's order outstanding 未承兑的银行本票 \/Mx|7<
cash-limited subhead 有现金支出限额的分目 ,oA<xP-*
cash-sweep 现金彩票活动 z.SC^/\o|
casual client “散客”;“散户” f2;.He
CCASS Depository 中央结算系统证券存管处 _i+@HXR &
CCIC Finance Limited 中芝兴业财务有限公司 ={ms@/e/T
cedant 分出者 {JP q.A
ceding company 分出公司 %?PFe}
ceding insurer 分出保险人 A'KH_])
ceiling 上限 \|S!g_30m
ceiling price 最高限价 qtZ?
kJ
central bank 中央银行 PT6]qS'1
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 {k)gDJU
central banking 中央银行业务 |sReHt2)d
central banking function 中央银行职能 ;cI*"-I:F
Central Clearing and Custodian System 中央结算及托管系统 \4>,L_O
Central Clearing and Depository System 中央结算及存管系统 DHWz, M
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 /!?LBtqy
central clearing house 中央结算所 ZKrLp8l\
central clearing system 中央结算制度;集体交收系统 [^5;XD:%&l
central custody system 中央托管系统 @9B*V~ <
central depository 中央存管处 Xv-p7$?f
central depository system 中央证券存管制度 m|qktLx
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 ;Nj9,Va(t
central rate 中央汇率;中心汇率 aE`d[dSG
Central Registration Hong Kong Limited 香港中央证券登记有限公司 c[,h|~K/_?
Central Tender Board 中央投标委员会 \c:$eF
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 '*b]$5*p
centralized budgetary and payments system 集中预算及支付制度 @m#OhERv
centred 12-month moving average 十二个月定位移动平均数 ",$_\l
certificate of approval 批准证明书 f_jhQ..g<g
certificate of beneficial entitlement to property 资产权益证书 AzOs/q8O
certificate of compliance 合格证明书;合约完成证明书 ;2<5^hgk
certificate of deposit [CD] 存款证 <:}nd:l1
certificate of exemption from estate duty 豁免遗产税证明书 H3D<"4Q>
certificate of incorporation 公司注册证书;法团注册证书 XnQR(r)pR2
certificate of incorporation of registered trustees 注册受托人法团证书 jb.H[n,\
certificate of indebtedness [CI] 负债证明书 W#p7M[
certificate of insurance 保险证书 Oo|PZ_P
certificate of interest 权益证明书;息票 Ur(R[*2bx
certificate of means 资产证明书 (.ir"\k1(
certificate of participation 参与证明书 Db,"Gl
certificate of payment of profits tax 缴付利得税证明书 {rUg,y{v
certificate of preference 特惠税证 3=YpZ\l}
certificate of rateable value 应课差饷租值证明书 __g
k:a>oQ
certificate of registration 登记证书;注册证明书 -r={P_E6
certificate of satisfaction 清偿证明书 4#B'pJMw9
certificate of transfer 转让证明书 Y &Cb
certificate to bearer 不记名证明书 "B_3<RSL
certification 核证 vQljxRtW
certification fee 核证费 7 $e 6H|j@
certified cheque 经银行证明可兑现的支票 B{nwQC b
certified public accountant [CPA] 执业会计师 gw]%:
WeH
certified statement 经证明的报表 ;miif
cessation of business 停业 Q\N*)&Sd<M
cession 分保 +i&<`ov
C.F. Finance Company Limited 浙一财务有限公司 Q 7_5
chance 机会;中彩机会 t*gZcw5 r
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 .S/5kLul
change of domicile 迁册 o.{W_k/n
change to estimates 修订预算 6Wu*zY_+
change to the approved estimates of expenditure 核准开支预算的变动 e73=*~kfR
charge 费用;押记;抵押 ^m |@pp
charge number 税单号码 _}R[mr/
charge on assets 资产的征税 zt(lV
charge upon general revenue 从政府一般收入中拨款支付 6:ettdj
chargeable 可予征收;应课税的 mM,HMrgLqK
chargeable agreement for sale 可予征收印花税的买卖协议 q>$MqKWM
chargeable income 应课税入息 k
QuEG5n.-
chargeable normal trading receipt 应课税的一般营业收入 R~\R>\
chargeable profit 应课税利润 =yf)Z^
chargeable to tax 应课税 ZZY# .
charged to... 记入……帐目 K~TwyB-h
chargee 承押记人 e&}W#
charge-holder 受押人 C^J<qq&
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 Lx0nLJ\
charging order 押记令 1M]=Nv
chargor's right 押记人的权利 ubcB<=xb
charitable donation 慈善捐款 g+ c*VmY
charitable trust 慈善信托 s#9q3JV0
charity property 慈善财产 4S<M9A}
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 v675C# l(
charter 章程;特许权 MCKN.f%lP
charter of incorporation 成立章程 g#J`7n
chartered accountant 特许会计师 7D6`1&
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 {&=+lr_h?
Chartered Institute of Public Finance and Accountancy [United Kingdom] YB 38K(
特许公共财政及会计学会〔英国〕 3p%e_?
charterer 承租人 pU$k{^'UK
Chase Manhattan Asia Limited 美国大通亚洲有限公司 !g@Ky$
Chase Manhattan Bank 美国大通银行 u m9yO'[C
chattels 实产 e4S@ J/D
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 @Rr=uf G
Che Hsing Finance Company Limited 浙兴财务有限公司 0:$}~T9T
check-and-balance system 制约平衡制度 uJw?5kEbv<
Chekiang First Bank Limited 浙江第一银行 xXe3E&
cheque 支票 mZ+!8$1X
Chiao Yue Finance Company Limited 侨裕财务有限公司 @^{`!>Vt
Chiba Bank, Ltd. 千叶银行 XO+BZB`F
Chicago Board of Options Exchange 芝加哥期权交易所 M/N8bIC! Q
Chicago Board of Trade 芝加哥交易所 vO}r(kNJ
Chicago Mercantile Exchange 芝加哥商品交易所 bA^uzE
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 _~<sb,W
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 e"E8BU
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 $.PRav
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 A)f-r
child allowance 子女免税额 ,
>LJpv
China & South Sea Bank Limited 中南银行 dli(ckr
China Affairs Committee [Hong Kong Futures Exchange Limited] (` *BZ_
中国事务委员会〔香港期货交易所有限公司〕 yw^Pok5.
China concept stock 中国概念股 n1sYD6u<&
China Construction Bank 中国建设银行 pbH!u+DF
China Development Division [Stock Exchange of Hong Kong Limited] wQhNQ(H~\
中国发展科〔香港联合交易所有限公司〕 Cj-s
China Economic News 《中国经济新闻》 7Ak<e tHD
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 Y^fw37b
China State Bank Limited 国华商业银行 \ruQx)5M
Chinatrust Commercial Bank, Limited 中国信托商业银行 1m*)MZ)
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 EA"hie7
Chinese Bankers Club, Hong Kong 香港银行华员会 '+88UFSq5
Chinese Banks' Association 香港华商银行公会 xl&@g)Jj
Chinese Gold and Silver Exchange Society 金银业贸易场 EXDDUqZ5\
Chinese New Year bonus 年奖;年终花红 >8f~2dH2%
chit fund 银会 Ku(YTXtK
Chiyu Banking Corporation Limited 集友银行有限公司 1d5%(:@
Chiyu Finance Company Limited 集友财务有限公司 zI`I
Q
Cho Hung Finance Limited 朝兴金融有限公司 [:8\F#KW
choses in action 无形动产;据法权产 EF0v!XW
chronological book 序时帐簿 giakEPl
Chubu Securities Finance Company 中部证券金融公司 YYWD\Y`8
Chung Khiaw Bank Limited 崇侨银行 k@4N7}
Chung Nan Finance Company Limited 中南财务有限公司 F&d!fEHU
Chuo Trust & Banking Co., Ltd. 中央信托银行 U=Ps#
Chuo Trust Asia Limited 中央信托亚洲有限公司 M\]lNQ A
Citibank, N.A. 万国宝通银行 i|eX X)$
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 X +`Dg::
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 +A}t_u3<
Citicorp International Limited 万国宝通国际有限公司 fap`;AuwK
civil debt 民事债项 r w?wi}}gn
Civil Service Pension Reserve Fund 公务员退休金储备基金 $ L*gtZ
claim 申索;索偿;债权 q0.!T0i
claim equalization fund 申索平衡基金 IZZAR
claim for refund of property tax 申请发还物业税 (i~UH04r>s
claim of debt 债权申索 c4H6I~2Na
claim on bank 对银行的债权 =7 l
uV_5
claim to dividend 摊还债款申索 B2;P%B
claimant 申索人;索偿人 uo"<}>iJ
claims statistics 申索统计数字 1j?P$%p
class of insurance business 保险业务类别 Y~"tL(WfJl
class of property 财产类别 _*mn4n=
claw-back 递减率 P5Xp #pa
clearance cost 清拆成本 AyE*1 FD
clearing 结算;票据交换;清算 .S
k+"iH5
clearing account 结算帐户 %2QGbnt_*
clearing and settlement system 结算和交收系统 p{Lrv%-j
clearing balance 结算差额 )z[C=
clearing bank 结算银行 ]A5F}wV4
clearing cheque 交换支票 ha
:l-<a
clearing house 结算所;票据交换所 =pL$*`]?
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 jSI1tW8
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 wHLQfrl0
clearing member 结算会员 ~+Wx\:TT
Clearing Members' Fund 结算会员基金 vjEDd`jYZ
clearing participant 结算参与者 Mu3G/|t(
clearing rebate 结算费用的回佣 , $ 7-SN
Clearing Rules [SEHK Options Clearing House Limited] 'O<b'}-A
《结算规则》〔联交所期权结算所有限公司〕 "N+4TfXy
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 s)-An(Uw
Clerk to the Board of Review 税务上诉委员会书记 { DYY9MG8
client 客户;委托人;当事人 (\6E.Z#
client agreement 客户协议 kWr1>})'
client confidentiality 客户保密的责任 U0&myj 8L
client money 客户款项 l.}PxZ
client statement 客户结单 ,6^<Vg
clients fund 客户资金 hek+zloB+
close 结算;收市;收盘 Rhc:szDU
close a position 平仓;轧平头寸 6n9/`D!
close company 股份不公开的公司 kV'zAF
v
close higher 收市时价位较高 *zdD4I=
close lower 收市时价位较低 4C;;V m4~
close mixed 收市时荣辱互见 2S8;=x}/
close of exchange 交易所停市 <cTX;&0=
close of financial year 财政年度终结 9D3W _eIc
close out 平仓 wd`p>
close out a long position 平长仓 lR?y
tIY
close out a short position 平空仓 !tq]kKJ3:
close steady 收市时价格稳定 &y?
|$p\;/
close the gap 弥补差距 [2@:jLth=
closed position 平仓 N9-0b
closed-end investment corporation 股份固定的投资公司 rJiF2 W
close-out price 抛售价格 @76}d
closing account 决算帐户 E@ea?Sx
closing balance 期终结余;收市结余 #2]*qgA4
closing price 收市价;收盘价 A/y|pg5
closing quotation 收市价;收市行情 S{^x]h|?
closing rate 收市汇价;收盘汇率 bxE~tsM"@Y
closing transaction 平仓交易 aL(G0@(
clothing levy 成衣税 A$2
;Bf
club deposit 零存整付存款 byM%D$R
Code of Aid 《资助则例》 P^te
Code of Banking Practice 《银行营运守则》 f ,e]jw@
Code of Best Practice [Stock Exchange of Hong Kong Limited] /pF8S!,z
《最佳应用守则》〔香港联合交易所有限公司〕 d+DO}=]
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〕 vu(
5s
Code of Conduct for Persons Registered with the Securities and Futures Commission j/t%7,
《证券及期货事务监察委员会注册人操守准则》 6u_i>z
code of practice 实务守则;经营守则;执业守则 ^q-%#
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 klKUX/g
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 )Xdq+$w.
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 v!I z&M:z
Code on Pooled Retirement Funds 《集资退休基金守则》 ,!Wo6{'
Code on Share Repurchases [Share Repurchase Code] 8g-u
《公司购回本身股份守则》〔《股份购回守则》〕 S)hDsf.I
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 aen%
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 AZ.QQ*GZ#y
co-debtor 共同债务人 `:&RB4Z
co-financing scheme 共同融资计划 N82 6xvA
cognizance 证明令 lf"w/pb'
coin 硬币 /
&Z8g4vc
coin replacement programme 硬币取缔计划 "L.k
m
coin set 套装硬币 P%R!\i
coinage 硬币 ?s, oH
Coinage Security Fund 硬币发行基金 @|A!?}
cold call 主动与准客户接触 2/3yW.C
collapse in prices 价格下泻;价格下挫;价格暴跌 GvtK=A$b
collateral 抵押品 `,AOxJ:$
collateral bond 担保债券 '{WEyhaS
collateral loan 抵押贷款 Q0xGd(\
collateral security 附属抵押品 JV_`E_!
collection 征收;收取 "|JbdI]%P
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 X3sAy(q
collection of betting duty 收取博彩税 c#x~x
Collection Office [Inland Revenue Department] 收税处〔税务局〕 <lzC|>BG
collective consumption 集体消费 JWHsTnB
Collector 收税主任 #`y[75<n
Collector of Rates 差饷征收官 dOv\]
Collector of Stamp Revenue 印花税署署长 syu/"KY^!
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 ^:/c<(DQD
combined surplus 合并盈余 '`^~Zy?c
combined visible and invisible trade account 有形及无形贸易合并帐目 .6MG#N
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 hTa X@=Ra
commemoration coin 具纪念性的硬币 P4B|l:
commencement of winding-up 清盘开始 qt9jZtx
commerce and industry sub-index 工商分类指数 =|J*9z;
commercial activity 商业活动 c&PsT4Wh
commercial bank 商业银行 =mLp g4
Commercial Bank Act of Norway 《挪威商业银行法》 5QqU.9M
Commercial Banks Law 《商业银行法》 ;?q(8^A
commercial borrowing 商业借款 u^xnOVE
Commercial Code of Japan 《日本商法》 UG\2wH_
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 @95p [
commercial invoice 商业发票 J4eU6W+ {
commercial letter of credit 商业信用证 Gy L9}
commercial loan 商业贷款;商业放款 9Qszr=C0
commercial paper 商业票据 |ufT)+:
commercial paper market 商业票据市场 ~Bl,_?CBr
commercial registry 商业登记处 d>u^7:
commercial return 商业回报 &&CrF~
commercial sale 商业销售 _wXT9`|3
commercialization 商品化 }V]*FCpQ
commercially viable 具商业利益;有利可图 0WzoI2Q
Commerzbank AG 西德商业银行 8b0j rt
commission 佣金;委员会 ?5't1219
Commission des Operations de Bourse of France 法国证券事务监察委员会 50 w$PW
commission house 佣金行;代办行 qt.4dTd:_
commission payable 须付的佣金 Ch{6=k bK
commission rebate 佣金回扣 Lu^uY7
?}
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 <k[_AlCmsg
Commissioner of Banking 银行监理专员〔银监专员〕 u$tst_y-
Commissioner of Estate Duty 遗产税署署长 gZ&4b'XS,
Commissioner of Inland Revenue 税务局局长 ^0"^
Commissioner of Insurance 保险业监理专员 `IlhLv
Commissioner of Rating and Valuation 差饷物业估价署署长 +76'(@(1Y
commitment 承担;已承担的开支;承担额;承担项目 m>+
commitment fee 承诺费 x
.@O]}UH
Committee of the Hong Kong Association of Banks 香港银行公会委员会 K
'I6iCrD
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 DI)"FOM6
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 64b AWHv
Committee on Payment System [Hong Kong Monetary Authority] l\0PwD
支付系统委员会〔香港金融管理局〕 [;hkT
Committee on Unit Trusts [Securities and Futures Commission] rXmrT%7k
单位信托委员会〔证券及期货事务监察委员会〕 0#GnmH
Commodities Dealers' Deposit Fund 商品交易商按金基金 b)a5LFt|
Commodities Trading Commission 商品交易事务监察委员会 ]2L11"erP
commodity 商品 L+ew/I>:
commodity classification 商品分类法 q5Zu'-Cx@
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 6Z1O:Bou
commodity dealer 商品交易商 `yq)
y>_
commodity exchange 商品交易所 pS-o*!\C.
Commodity Exchange Compensation Fund 商品交易所赔偿基金 &LI q?
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 n<|8Onw
commodity flow method 商品流动法;商品流通法 gna!Q
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 q=e;P;u
commodity futures contract 商品期货合约 =P,mix|
commodity market 商品市场 V|A.M-XLv4
commodity tax 商品税 1/\Xngd
commodity trading adviser 商品交易顾问 BO}IN#
commodity trading adviser's representative 商品交易顾问代表 :*g$@T
commodity trading advisory contract 商品交易顾问合约 xN$V(ZX4
commodity warrant 商品期权证 fFVQu\
commodity-based investment 以商品为基础的投资 hQ>$"0K
common fund 共同基金 B t3++ Mj
common property 分权共有财产 JK,^:tgm
common share 普通股 ~i?Jg/qcxN
common stock 普通股 1c/<2 xO~
Commonwealth Bank of Australia 澳洲联邦银行 ;~
Xjk
Commonwealth Development Corporation 英联邦发展公司 mx1Bk9h%Xe
Commonwealth Finance Ministers Conference 英联邦财长会议 &:C[
n q
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 Nq9pory^
Commonwealth income tax 英联邦入息税 )6XnxBSH
Commonwealth Preference 英联邦特惠制 c='W{47
communal property 公有财产;公有产业 Ib2&L
communication expenses 通讯费用 m; =S]3P*
Community Preference 欧共体特惠制 c>c3qjWY/
commutation of pension 退休金的折算 i:N-Q)<Q*)
commuted gratuity 折算酬金 \8*j"@ !H
commuted pension gratuity 经折算的退休酬金 us5Zi# }
Companies Act [United Kingdom] 《公司法令》〔英国〕 kLs{B
Companies Handbook 《上市公司手册》 %iPIgma
companies inspector 公司检查员 sMAH;'`!Eu
Companies Liquidation Account 公司清盘帐户 &Odrq#o?R
Companies Ordinance: Information to be Included in a Rights Issue Prospectus xP9R
d/xa|
《公司条例:供股章程须载有的资料》 {|%^'lS
Companies Ordinance: Information to be Included in Prospectuses Regarding the Valuation of Land and Buildings 《公司条例:招股章程须载列有关土地或建筑物的评估的资料》 P{s1NorKDh
Companies Registration Officer 公司注册主任 PRYm1Y
Companies Registry 公司注册处 Gyy4)dP
Companies Registry Trading Fund 公司注册处营运基金 ^4JK4+!Zfq
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 P5dD&
Company Formation and Enforcement Division [Companies Registry] aA*h *
公司成立及条例执行部〔公司注册处〕 XmO]^ `
company in which the public are substantially interested 由公众拥有相当权益的公司 ,F!-17_vt
company limited by guarantee 担保有限公司 )jwovS?V
company limited by shares 股份有限公司 f7 ew<c\
company register 公司登记册 'M?pg$ta_V
company registration fee 公司注册费 ]ml 'd
company with limited liability 有限法律责任的公司 UC`sq-n
company's memorandum 公司组织章程 %/U'Wu{*
company's reserve 公司储备 3>5gh8!-
comparative advantage 比较优势;比较利益 "AqLR
compensation 补偿金;赔偿 `{yD\qDyX
Compensation Committee [Stock Exchange of Hong Kong Limited] = ?/6hB=7<
赔偿委员会〔香港联合交易所有限公司〕 .2P3 !KCL
compensation from insurance 保险赔偿 7"eIZ
compensation fund 赔偿基金 kVeY} 8
compensation fund levy 赔偿基金征费 %;_EWs/z8
compensation rate 补偿率 i5WO)9Us
Compensation Review Committee 赔偿检讨委员会 dqU)(T=C
compensation scheme 赔偿计划 a{;+_J3S
compensation trade 补偿贸易 -'oxenu
compensation value 补偿值 Ss{5'SF)$c
compensatory payment 补偿付款 ]9<H[5>$R
competition and pricing strategy 竞争与定价策略 !#5y%Bf
competitive edge 竞争优势 \'w.<)(GI
competitive price 具竞争力的价格 w4^$@GtN
competitive tender 竞争性投标 ^eV K.
Compliance Committee [Stock Exchange of Hong Kong Limited] }f{5-iwD}
监察委员会〔香港联合交易所有限公司〕 4*n1Xu7^x
component of expenditure 开支组成部分 B'B0 e`
Composite Consumer Price Index 综合消费物价指数 ~y 2joStx
composite index 综合指数 vPZ0?r_5W
composite rating 综合评级 7k#>$sY+
composite return form 综合报税表 HWL? doM
Composite Securities and Futures Bill 《证券及期货综合条例草案》 KB\ri&bF
composite tax return 综合报税表 v-F|#4Q=ut
composition 组合成分;债务重整协议 D!)h92CIDm
composition of earnings 收益组合成分 P$O@G$n
compound increase 复合增加率;复合增长率 =L"I[
compound interest 复利 e=tM=i"
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 E-9>lb
comprador note 买办票据 ~T._v;IT
comprador order 买办付款令票 H11@ DQ6
comprehensive income tax 综合所得税 fA V.Mj-
comptroller 审计主任 VK%ExMSqEh
compulsory liquidation 强制清盘 Zic:d-Q47
compulsory winding-up 强制清盘 {poTA+i
computation 计算;计算表 m,4'@jg0
computational procedure 计算方法 uW(Ngcpr
computer audit programme 电脑审计程序;电脑核数程序 L]X Lv9J0
concentrated position 集中持仓量 ][\ uH|
concentration risk 资金集中风险;集中融资风险
j)mS3#cH
concept stock 概念股 "|WKK}
concession 特许权;宽减措施;优惠 d.>O`.Mu)}
concession contract 特许经营权合约 !*wd
d8
concessionary rate 优惠率 m KKa0"
concordat 协定;契约;国际监管条约 -&y&b-
condition 条件 +miL naO~L
conditional endorsement 附有条件的背书 JV;VR9-l
conditional offer 有条件要约 obX2/
conditional sale agreement 有条件售卖协议 ZE/Aj/7Qy
conditions of tender 投标章程 Ox aS<vQ3
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》 wxG*mOw
conduct of business standard 业务操守准则 ~ayU\4B
Confidentiality Understandings 保密谅解文件 s BuXwa
confirmation letter 确认书 z.t,qi$;{U
confirmation of mail transfer 信汇证明书 ~a>3,v-
Confirmation of Payment 已缴税证明书 Ac>GF
confirmed letter of credit 保兑信用证 +b dnTV6
confirming bank 保兑银行 #KL W&A
confiscation order 没收令 Pj^Ccd'>=
connected transaction 关连交易 >LU !Z
consensus capitalism 共识资本主义 xLbF9ASim
conservative investor 保守投资者 CS xB)-
consideration 代价;对价;约因 Vx n-
consideration issue [listing method] 代价发行〔上市方式〕 1ww~!R
consideration other than cash 现金以外的代价 &9n=!S'Md
consignee 收货人;代售人 ;[,#VtD
consignment 托运;寄售 h9%.tGx
consignor 付货人;托运人;寄售人 1(VskFtZF
consolidated account 综合帐目 z)&&Ym#
consolidated account expenditure 综合帐目开支 0NSCeq%;6q
consolidated balance sheet 综合资产负债表 rsK
b9G
consolidated cash deficit 综合现金赤字 U<yKC8
consolidated cash surplus 综合现金盈余 w 3L+7V,!
consolidated enterprises sectorial index 综合企业分类指数 $yZP"AsAR
consolidated net earnings 综合净收益;综合净盈利 51>OwEf<R
consolidated net profit 综合净利润;综合纯利 [!#;QQ&M
consolidated policy 综合保单 U,`F2yD/!
consolidated price 综合价格 BQ~\ p\
consolidated profit and loss account 综合损益帐;综合损益表 gqAN-b'
consolidated public sector expenditure 公营部门综合开支 S.fb[gI]
consolidated revenue account 综合收入帐 %C >Win)g
consolidated shareholders' fund 综合股东资金 $O9#4A;
consolidation of shares 股份合并 T,4REbm^
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 P9# }aw+
consortium company 财团公司 <
$rXQ
consortium loan 银团贷款 J\ ?
constant dollar figure 固定币值 ][T>052v
constant market price 固定市价 q[.,i{2R}
constant price 固定价格 =co6.Il
constant price series 固定物价计算数列 38RyUHL=
constant rate 固定比率 Or()AzwE@
constituent stock 成分股 0^MRPE|f5
constitution 章程;组织章程 M`G#cEc
construction output 建造产出量 74~%4
constructive trust 法律构定信托 Xu[A,6
consultant accountant 顾问会计师 o l+*Oe
consultant's fee 顾问费 Oyjhc<6
Consultation Paper on Proposed Regulation on Share Margin Financing eKqo6P:#f
《监管股票按贷财务的建议谘询文件》 W%}zwQ
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability YR~)07
《有关联交所检讨董事资格的程序的谘询文件》 _ Av_jw`m
consumer behaviour 消费者行为 4p(\2?B%f
Consumer Council 消费者委员会 u,Cf4H*xS
consumer credit financing operation 消费者信贷业务 *2I@_b6&
consumer demand 消费者需求 Z1+1>|-iW
consumer durables 耐用消费品 S?(/~Vb%
consumer expenditure 消费开支 vQ
DlS1L
consumer goods 消费品 kAk+Sq^n
consumer market 消费市场 cfW;gFf
consumer price 消费物价 k`,>52
Consumer Price Index [CPI] 消费物价指数 flU?6\_UC
Consumer Price Index (A) 甲类消费物价指数 wb-_CQ
Consumer Price Index (B) 乙类消费物价指数 Mg{=(No
Consumer Price Index Classification System 消费物价指数分类法 1&YkRCn0
Consumer Price Index Report 《消费物价指数月报》 pU@&-
Consumer Price Index series 消费物价指数系列 $C&E3 'O
consumer price inflation 消费物价上涨 SfwNNX%
Consumer Representative Action Fund 消费者集体诉讼基金 V)Y#m/$`
consumer sentiment 消费意欲 )m(?U
consumer spending 消费开支;消费支出 R-Z)0S'ZR
consumption expenditure 消费开支 $)M5@KT
consumption pattern 消费模式 7brC@+ZD
consumption product 消费产品 b,RQ" {
consumption tax 消费税 P?YcZAJT*
contango 交易延期费;延期交割费;期货溢价 IaR D"oCH
contingencies warrant 紧急拨款令;应急支款授权书 #;>v,Jo
contingency 应急费用;意外开支准备金 ]KRw[}z
contingency allowance 应急准备金 2xpI|+a%
contingency sum 应急费用;意外开支准备金 |VML.u:N
contingent assets 或有资产 n ]P,5
contingent debt 或有债权;待确定债务 ]hi5nA
contingent interest 待确定的权益 j |ZhGerp
contingent liabilities 或有负债 e[L%M:e9U
contingent profit 或有利润 IM~2=+
contingent right 或有的权利 [Xo[J?w],2
continue to hold a deposit 继续持有存款 .d%CD`8!
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 =E-V-?N\
continuing rent 连续租金 ]9NA3U7F
continuing trustee 留任受托人 `KmM*_a
continuous licensing system 长期持牌制度 Z {*<Gx
Continuous Net Settlement System [CNS System] 持续净额交收系统 ?hnxc0~P
contra account 对销帐户 :PDyc(s{
contra flow 资金回流 E(Y}*.\]#s
contra item 对销项目 XlU`jv+
contra transfer 对销转拨 W v!%'IB
contract 合约 ]*vv=@"`e
contract for difference 差价合约 /X97dF)zt
contract for service 服务合约 59M\uVWR
contract for settlement 平仓合约 a}/ A]mu
contract note 成交单据 8{4jlL;"`?
contract of copartnery 合伙合约 }:hN}*H
contract of indemnity 弥偿合约 /}$D&KwYg
contract of insurance 保险合约 v,A8Mk2s#
contract of reinsurance 再保险合约 PFPZ]XI%F
contract price 合约价格 J`d;I#R%c
contracting party 订约人;立约人;缔约国 ._US8
contractual agreement 合约协议 +I r
contractual commitment 合约承担 YS+|n%?
contractual joint venture 合约式联营企业 zqa7!ky
contractual mutual fund 合约互惠基金 FWDAG$K@0
contractual right 合约权利 C{U"Nsu+1
contractual savings fund 合约储蓄基金 'o]8UD(
contributed surplus 实缴资本盈余 RD0=\!w *5
contribution 出资;供款;捐款;分担款项 8(""ui8
contribution account 供款帐户 pt=H?{06
contribution to gross domestic product 在本地生产总值中所占比率 ]}0QrD
contribution to investment 出资额 &Z6s\r%
contribution to pension fund 退休金供款 tkKiuh?m
contributor 供款人;出资人;捐助人 xy[aZr
contributory 分担人 SK;c
D>)
contributory scheme 供款计划 w>h\643
contrived cessation of business 有预谋的停业 cCbZ*
control 控制权;控制;管制 M)j.Uu
control of a company 公司的控制权;公司控股权 swLrp
74
control of business 业务的控制权 8XdgtYm
controlled company 受控制公司 S!+}\*
controller 控制人;控权人;会计长 eNX!EN(^
controller of an authorized institution 认可机构控权人 x /E<@?*:
controlling company 控股公司 %{;1i
controlling interest 控制权益;控股权益 7HM%Cd
controlling officer 管制人员 7FGi+
controlling officer's report 管制人员报告 .I
nDyKt
controlling shareholder 控股股东;持有控股权的股东 _%:$sAj
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》 M#;"7Qg
conventional lending 传统放款;常规放款 6#(==}Sm+
conversion 兑换;换算;转换〔证券〕 V(3=j)#
conversion factor 换算因数 'CA{>\F$F+
conversion of stock 公债的转换 mL]a_S{H
conversion rate 兑换率;换算率;转换价格〔证券〕 &Na,D7A:3I
convertibility 可兑性;兑换性;自由兑换 r: M>/Z/
convertibility undertaking 兑换保证 2nkymEPu
convertible 可兑换;可换股
$u
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convertible currency 可兑换货币 db`L0JB
convertible debenture 可转换债权证 XsbYWJdds
convertible loan stock 可转换股的债权股额
`A ^
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 ME.a * v
conveyance 转易;转易契;财产转让证书 6,a:s:$>}R
conveyance of property 财产转让 dh
S7}n
conveyance on sale 售卖转易契 xY>@GSO1
conveyancing fee 业权转易费 rc`}QoB)R
conveyancing scale charges 物业转易收费标准 Z]qbLxJV
cooling-off period 冷静期 5)iOG#8qJ
co-owner 共同拥有人;分权共有人 $*hqF1Q
co-partner 共同合伙人 z1S
p'h$
co-partnership 共同合伙 pq$-s7#
Copenhagen Stock Exchange 哥本哈根证券交易所 hU6oWm
core capital 核心资本 iR]K!j2
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons dpSNh1
《适用于注册人的衍生工具场外交易活动的核心运作和财务风险管理机制》 =bJ7!&
Core Principles for Effective Banking Supervision [Basle Committee] zy(NJ
《有效监管银行业的主要原则》〔巴塞尔委员会〕 x7ZaI{
cornering “夹仓”;轧空;囤积居奇 O QGKH6q
corporate borrower 借款公司;借款机构 y,s`[=CT
corporate business 公司企业;公司业务 h yK&)y?~
Corporate Communications Department [Stock Exchange of Hong Kong Limited] f@Yo]F U
企业传讯部〔香港联合交易所有限公司〕 ?!HU$>
corporate customer 公司客户 O_\%8*;
corporate dealer 公司交易商 !QSj*)V#
Corporate Finance Division [Securities and Futures Commission] ^xm%~
企业融资部〔证券及期货事务监察委员会〕 Mqv[7.|
Corporate Finance (D.T.C.) Limited 协联财务有限公司 cp$GP*{@
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 D0^h;wJ=4+
corporate governance 公司管治 /odDJxJ
k
corporate income tax 公司所得税 *WaqNMD[%
corporate investment adviser 公司投资顾问 Ake@krh>$
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 YpI|=mv
corporate plan 公司计划 v6P2v
corporate practice 执业法团 f9D01R fo
corporate profits tax 公司利得税 =~_
corporate savings 公司储蓄 `3:Q.A_?
corporate service tax 公司服务税 a'Yi^;2+\
corporate signature 法团的签名 %z~=Jz^
corporation 法团;公司 ,0a\Ka{^
corporation bond 公司债券 ( 4(,"
corporation stock 公司股证;地方债券〔英国〕 "fu:hHq
corporation tax 公司税 fPPC`d&Q3
correction phase of stock market 股市调整期 ir|c<~_=
Correctional Services Industries Suspense Account 惩教工业暂记帐 Kk`LuS?
corrective affidavit 修正遗产申报誓章 %X|u({(zb
correspondent bank 代理银行 ?W2u0N
Cosmos Finance Limited 宇宙财务有限公司 +}R#mco5K
cost 成本;费用;价格 -nXlW
cost centre 成本中心 }Xvm(
;
cost competitiveness 成本竞争力 DS=$*
Trk
cost control 成本控制;成本管理 `vZX"+BAh
cost convention 原值成本法;成本惯例 Y'C1L4d
cost effectiveness 成本效益;经济效益 =M=v;
,I-
cost efficiency 成本效率 8W Etm}
cost element 成本要素 PdtL
Cgd
cost flow 成本流转 @;\0cEn>
cost input 投入资金 Z@(KZ|
cost management information system 成本管理资料系统 Ad&VOh+0
cost of an asset 资产成本 R$X~d8o>%
cost of borrowing 借贷成本 J6Vx7
cost of capital 资本成本;资金成本 }O Y/0p-Z
cost of installation 安装费 ]I_*+^?tI
cost of issue 招股费用;发行股份费用 aW-6$=W
cost of living 生活费用 ;y_ ]w6|n
cost of transmitting 传送费用 "hi03k
cost overrun 成本超支 +PS
jBO4!
cost price 成本价格 _b$ yohQ
cost price structure 成本价格结构 M|NQoQ8q
cost to the revenue 政府收入的损失;政府减少的收入 .$@+ /@4
cost-benefit analysis 成本效益分析 dIfy!B"
cost-benefit study 成本效益研究 Y_K W9T_
cost-book company 以成本帐原则组成的公司 NSM7n=
*nh
cost-effectiveness analysis 成本效益分析 @VPmr}p:{
costing 成本计算;成本计算法 l dqU#{
costing and pricing policy 成本及定价政策 pH3<QNq5
costing exercise 成本计算工作 PMUW<UI
costing review 成本检讨 *YSRZvD<\
cost-of-living allowance 生活津贴 |nE4tN#J<
cost-of-living index 生活指数;生活费用指数 /3&MUB*z&y
cost-plus pricing 成本加成定价法 0` .5gxm
cost-push inflation 成本推动的通货膨胀 L0oVXmlr
cost-recovery basis 收回成本的原则 |Ve,Y
cost-related charges 依成本而定的收费 VD<z]@
cost-related fee 依成本而定的收费 2vWn(6`
co-surety 共同担保人 Q8MIpa!:
co-trustee 共同受托人 h aApw(.%
cotton futures 期棉 L&