C: ~tL:r=
P1L+Vnfu
calendar year figure 历年数字 w|I5x}ZFG
call 催缴通知;认购期权 Bk~lM'
call deposit 通知存款;活期存款 | Wj=%Ol%o
call loan 短期同业拆借;通知贷款 Pdh`Gu1:3
call margin 补仓;追加保证金 }"RVUYU
call market 短期同业拆放市场 /EHO(d!<
call money 短期同业拆借;活期贷款 (-;(wCEE
call option 认购期权;看涨期权 J pj[.Sq
call price 赎回价格;提前赎回价 dA2@PKK
call warrant 认购认股权证;回购认股权证 jpXbFWgN
callable share 可收回股份;可兑付股份 %WP[V{,F
called up share capital 已催缴股本 RV]QVA*i
Canadian Dollar [CAD] 加拿大元 g@t..xJ,
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 J_XkQR[Y
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 g rI#' x
cancellation price 取消费 &eO.h%@
cap 上限 2A*,9S|Y
capital 资本;资金 gQ{<2u
Capital Accord 《资本协定》 L*p7|rq$"
capital account 资本帐;非经常帐 <JXHg,Q
capital account commitment balance 资本帐承担额结余 BTOl`U
Capital Adequacy Directive [CAD] 《资本充足指引》 I@Yk &aU
capital adequacy ratio [CAR] 资本充足比率 F}F{/
capital allowance 资本免税额 'm<L}d
capital alteration 资本变更 /r&4< @
capital and liabilities ratio 资本负债比率 ^[+2P?^K
capital and liquidity requirement 资本与流动资金的规定 wvxqgXnB\
capital appreciation 资本增值 ,DCUBD u&
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 Aj O{c=d
capital assets 资本资产 ?!c7Zx,(
capital at risk 风险资本 F7=\*U
capital base 资本基础;资金基础 @C('kUX~!
capital charges 资本支出;资本费用 u^2/:L
capital commitment 资本承担 y+7+({w<
capital contribution certificate 出资证明书 U(~Nmo'
capital convergence 划一资本充足比率 OB+ cE4$
capital cost 资本成本;建设成本;建设费用 3UQBIrQ
capital cover 资本保证 5YUe>P D
capital deficit 资本亏绌;资本赤字 Q2m 5&yy@s
capital divided into shares 资本分成股份 *uxKI:rB:
capital element 资本因素;资本部分 'Vhnio;qC
capital equipment 资本设备 ?<OyJ|;V
capital expenditure 资本开支;非经常开支 . 7Pp'-hK
capital expenses 资本费用 PKGqu,J,
capital financing 筹集资本;以非经常收入支付非经常开支的结算 qM>Dt
capital flow 资金流量 '7@Dw;
capital formation 资本形成;集资 UpiZd/K
capital formation figure 资本组合数字 R&'Mze fb
capital fund 资本基金 e9CvdR
capital gain 资本增益;资本增值 i!<(R$Lo
capital gains tax 资本增值税 r$LU$F
capital goods 资本财货;资本货物 2 0A:,pMb
capital grant 非经常补助金;非经常拨款;建设补助金 oChf&W 8u
capital grant cycle 建设补助金周期 "`pg+t&
capital injection 注入资本;注资 UU#$Kt*frR
capital input 投入资本
~ihi!u%~}
capital intensity 资本密集度 @ L/i
capital intensive 资本密集 O=u.J8S2
capital investment 资本投资
vMJC
Capital Investment Fund 资本投资基金 20Rm|CNH?
capital loss 资本损失 ~(cqFf
capital maintenance 资本保值;资本保留 n*~#]%4
capital market 资本市场;资金市场 On+0@hh
capital market instrument 资本市场票据 a^&RV5o
capital money 资本款项 k$,y1hH;f8
capital money subject to a trust 信托财产资本 +:J:S"G
capital movement 资本流动 ?J"Y4,{
capital nature 资本性质 %!L*ec%,
capital outlay 资本支出 BK.RYSN
capital portion 资本部分 AUaupNN
capital profit 资本利润 %nkbQ2^
capital project 基本工程项目;非经常开支项目 +J !1z
capital receipt 资本收入 ~ }G#ys\1
capital redemption 资本赎回 (Q|Y*yI
capital redemption business 资本赎回业务 S~ y.>X3"P
capital redemption contract 资本赎回合约 HDhG1B"NL
capital redemption reserve 资本赎回储备 7.
eiM!7g
capital reduction 资本减缩;减资 &{x`K4N
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] kChCo0Q>1
股本削减计划〔香港联合交易所有限公司〕 =?hbi]
capital repayment 偿还资本 m&Y?]nbq
capital reserve 资本储备;后备资本 (`f)Tt=`
capital revenue 资本收益;非经常收入 vXR27
capital spending 资本开支;资本支出;非经常开支 sDy~<$l?
capital stock 股本 ;:Y/"5h
capital stock subscription 认缴股本;认购股本 ^Ov+n1,)
capital subsidy 建设津贴;基本建设津贴 K$
|!IXs
capital subvention 非经常资助金 ^coj ETOv
capital sum 资本额 @N\
Ht'f
capital tax 资本税 Wp=&nh
capital transfer tax 资本转移税 CDFkH
capital turnover 资本周转率 3>^S6h}o
capital value 资本价值 c=IjR3F
capital works project 基本工程项目 71HrpTl1fw
Capital Works Reserve Fund 基本工程储备基金 oeG?2!Zh
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 ?? Dv\yLZI
capitalization 资本化;资本总额 xb^M33-y
capitalization of interest 利息化作本金 K`cy97
capitalized interest 化作本金的利息 Now2ad&
capitalized loan 转作资本的贷款 3T@`VFbE
capitalized value 资本还原值;资本化价值 Ua>.k|>0
capitation grant 按人计算的补助金 {
*Wc`ZBY
captive insurance business 专属自保保险业务 O}[){*GG=
car insurance 汽车保险 z-h7v5i"
Caribbean Development Bank 加勒比开发银行 x>[ gShAV!
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] ?h ym~,
意大利嘉利堡银行 ?Q}3X-xy
cartel 同业联盟;卡特尔 /C[XC7^4'
cartelized rates system 联营式利率制度 f.U.(
cash 现金;现款 )$E'2|Gm/
cash accounting system 现金会计制度 O>arCr=H
cash acquisition 以现金投资所得的资产 :j%
B(@b
cash allowance 现金津贴 7e<\11uI]a
cash assets 现金资产 #0/^v*
cash at bank 银行现金;银行存款 lK y4Nry9
cash balance 现金结余 =&;}#A%m
cash basis 现金收付制;收付实现制 is=|rY9$
cash basis accounting 现金收付制会计;收付实现制会计 VDPq3`$+v{
cash bonus 现金红利 ;?!pcv Ui
cash book 现金出纳帐;现金簿 ~DK=&hCd!
cash client 现金客户
B*Q
cash commission rebate 现金回佣 hUMFfc?
cash compensation 现金补偿 e\i}@]
cash contribution 现金承担额;现金分担额 3a6
cash cost 直接费用;现金成本 %v1*D^))
cash coupon 现金礼券 ZUeA&&{
cash credit 现金信贷 fuA8jx
cash deficit 现金赤字 ^VlPnx8y=
cash deposit and withdrawal 现金收支 xT3l>9i
cash disbursement journal 现金支出日记簿 .[X"+i\
cash disbursement slip 现金支出传票;现金支出单 PhC{Gg
cash flow 现金流量;银根 !fG`xZ~
cash flow lending 流动现金放款;无抵押融资 I KDh)Zm
cash flow statement 现金流量表;现金流动表 7)v`l1
cash flow surplus 现金流量盈余 2HJGp+H
cash in hand 库存现金;手头现金 H.:
[#
a
cash in till 备用现金 {_*$X
cash in transit 运送中现金;在运现金 .(8eWc YK
cash input 投入现金
`_H^k!^
cash input figure 现金投入数字 9w,u4q
cash limit 现金支出限额;现金限额 {:d9q
cash margin 现金保证金 ^Dhu8C(
cash market 现货市场;现金交易市场 7_ah1IEK
cash offer 现金要约;现金补偿额 z[ N_3n
cash payment 现金付款;现金支付 {uMqd-Uu
cash position 现金头寸 (L6*#!Dt
cash price 现金价格 mdD9Q
N01
cash receipts journal 现金收入日记簿 r<L>~S>yb
cash receiving slip 现金收入传票;现金收入单 ;
+E@h=?
cash settlement 现金结算 2wG4"
cash surplus 现金盈余 2VNfnk
cash with order 订货付现;凭票即付 K=C).5=U
cashier's order 银行本票 )Y+?)=~
cashier's order outstanding 未承兑的银行本票 Z
]WA-Q6n
cash-limited subhead 有现金支出限额的分目 dd%-bI^
cash-sweep 现金彩票活动 r=ds'n"
casual client “散客”;“散户” ec` $2u
CCASS Depository 中央结算系统证券存管处 )CC rO
CCIC Finance Limited 中芝兴业财务有限公司 n/]$k4h
cedant 分出者 %? WmWs0
ceding company 分出公司 RDu'N
ceding insurer 分出保险人 j?n:"@!G/
ceiling 上限 5U/1Z{
ceiling price 最高限价 r'ydjy
central bank 中央银行 ]xIfgSq
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 Tse
Pdkk
central banking 中央银行业务 /y"Y o
central banking function 中央银行职能 rpT{0>5
Central Clearing and Custodian System 中央结算及托管系统 '{:Yg3K
Central Clearing and Depository System 中央结算及存管系统 ;|LS$O1c
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 vYNh0)$%F
central clearing house 中央结算所 rn?:utP
central clearing system 中央结算制度;集体交收系统 k(;c<Z{?1
central custody system 中央托管系统 zSiSZMP"
central depository 中央存管处 QAy9RQ0
central depository system 中央证券存管制度 RZ[r XV5
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 I!;# Nk>
central rate 中央汇率;中心汇率 Tx7YHE6{
Central Registration Hong Kong Limited 香港中央证券登记有限公司 X=p~`Ar M{
Central Tender Board 中央投标委员会 =R^V[zTn_
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 {-]/r
centralized budgetary and payments system 集中预算及支付制度 E5M*Gs
centred 12-month moving average 十二个月定位移动平均数 "=W7=V8w
certificate of approval 批准证明书 j}?O
certificate of beneficial entitlement to property 资产权益证书 u= K?K
certificate of compliance 合格证明书;合约完成证明书 o"x&F
certificate of deposit [CD] 存款证 p5~;8Q7
certificate of exemption from estate duty 豁免遗产税证明书 j]"Yzt~u
certificate of incorporation 公司注册证书;法团注册证书 s.rS06x
certificate of incorporation of registered trustees 注册受托人法团证书 /y,~?
certificate of indebtedness [CI] 负债证明书 8<t?o'9I
certificate of insurance 保险证书 yoj5XBM
certificate of interest 权益证明书;息票 `
m`Sl[6
certificate of means 资产证明书 h(I~HZ[K&T
certificate of participation 参与证明书 yV xR||e
certificate of payment of profits tax 缴付利得税证明书 5CkM0G`
certificate of preference 特惠税证 Kk~0jP_ B9
certificate of rateable value 应课差饷租值证明书 Wv"[,5
Z13
certificate of registration 登记证书;注册证明书 (iK0T.
certificate of satisfaction 清偿证明书 t?v0ylN
certificate of transfer 转让证明书 %rTXT
certificate to bearer 不记名证明书 xnu|?;.}!
certification 核证 zk4yh%Cd_
certification fee 核证费 }tU<RvT
certified cheque 经银行证明可兑现的支票 0X)'8N
certified public accountant [CPA] 执业会计师 d
`Q$URn|
certified statement 经证明的报表 "$#x+|PyC
cessation of business 停业
CD^_>sya
cession 分保 XTyn[n
C.F. Finance Company Limited 浙一财务有限公司 e@L'H)w,
chance 机会;中彩机会 yi7-[W}
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 ;X\>oV3#
change of domicile 迁册 {P(Z{9 u%
change to estimates 修订预算 ''wWw(2O
change to the approved estimates of expenditure 核准开支预算的变动 /PIU@$DV
charge 费用;押记;抵押 @yB!? x
charge number 税单号码
mYb8
charge on assets 资产的征税 /v;g v[
charge upon general revenue 从政府一般收入中拨款支付 gzP(LfI5
chargeable 可予征收;应课税的 5gV8=Ml"V
chargeable agreement for sale 可予征收印花税的买卖协议 E+"INX7
chargeable income 应课税入息 P,~a'_w:|D
chargeable normal trading receipt 应课税的一般营业收入 KL0u:I(lWU
chargeable profit 应课税利润 ix]3t^
chargeable to tax 应课税 lV$U!v:b
charged to... 记入……帐目 J
C1T033 r
chargee 承押记人 q?Q"Ab
charge-holder 受押人 ?i(Tc!
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 $K ,rVTU
charging order 押记令 OV>T}Fq
chargor's right 押记人的权利 N"T~U\R
charitable donation 慈善捐款 ez86+
charitable trust 慈善信托 Sd^e!?bp
charity property 慈善财产 %o#D"
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 p0$K.f|
^
charter 章程;特许权 nUhD41GJ
charter of incorporation 成立章程 DZ ~|yH
chartered accountant 特许会计师 q&Q* gEFK
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 J}`K&DtM9
Chartered Institute of Public Finance and Accountancy [United Kingdom] [4Glt>Nj>
特许公共财政及会计学会〔英国〕 *xU^e`P
charterer 承租人 [CRy>hfV
Chase Manhattan Asia Limited 美国大通亚洲有限公司 Si*Pi
Chase Manhattan Bank 美国大通银行 lbT<HWzNH
chattels 实产 ;b
cy(Fp,\
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 7x-k-F3
Che Hsing Finance Company Limited 浙兴财务有限公司 )R9>;CuC9?
check-and-balance system 制约平衡制度 5&2=;?EO
Chekiang First Bank Limited 浙江第一银行 A~I}[O~(pb
cheque 支票 $NG}YOP)@
Chiao Yue Finance Company Limited 侨裕财务有限公司 IDE@{Dy
Chiba Bank, Ltd. 千叶银行 L\ _8}\
Chicago Board of Options Exchange 芝加哥期权交易所 +Z$X5Th
Chicago Board of Trade 芝加哥交易所 @/anJrt
Chicago Mercantile Exchange 芝加哥商品交易所 0gO2^m)W
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 1.yw\ZC\
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 gA2\c5F<
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 cdzzS?$)
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 yn!LJT[~2
child allowance 子女免税额 3{on$\
China & South Sea Bank Limited 中南银行 evg i\"
China Affairs Committee [Hong Kong Futures Exchange Limited] L V33vy
中国事务委员会〔香港期货交易所有限公司〕 pK*-In
China concept stock 中国概念股 [ "J
China Construction Bank 中国建设银行 jc Ie<i;
China Development Division [Stock Exchange of Hong Kong Limited] #1u4Hi(x5
中国发展科〔香港联合交易所有限公司〕 Ez<J+#)t
China Economic News 《中国经济新闻》 w|?Nq?KA
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 39"8Nq|e
China State Bank Limited 国华商业银行 wvT!NN
K2
Chinatrust Commercial Bank, Limited 中国信托商业银行 A{5k}
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 oc\rQ?
Chinese Bankers Club, Hong Kong 香港银行华员会 _jU6[y|XLh
Chinese Banks' Association 香港华商银行公会 <T
Chinese Gold and Silver Exchange Society 金银业贸易场 vWe)c J
Chinese New Year bonus 年奖;年终花红 HewVwD<C
chit fund 银会 OX|/yw8
Chiyu Banking Corporation Limited 集友银行有限公司 8C4Tyms
Chiyu Finance Company Limited 集友财务有限公司 qh F/iUE
Cho Hung Finance Limited 朝兴金融有限公司 S5m1~fz
choses in action 无形动产;据法权产 1/a*8vuGh
chronological book 序时帐簿 .t"s>jq 1
Chubu Securities Finance Company 中部证券金融公司 /,E%)K;
Chung Khiaw Bank Limited 崇侨银行 IO^O9IEx,
Chung Nan Finance Company Limited 中南财务有限公司 4"l(rg
Chuo Trust & Banking Co., Ltd. 中央信托银行 d<7xSRC
Chuo Trust Asia Limited 中央信托亚洲有限公司 DNki
xE*
Citibank, N.A. 万国宝通银行 .o|Gk
5)
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 sHQe0"Eo
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 q G=`'%,m
Citicorp International Limited 万国宝通国际有限公司 xOTm-Cm9L
civil debt 民事债项 Fo?2nQ<
Civil Service Pension Reserve Fund 公务员退休金储备基金 a}jaxGy
claim 申索;索偿;债权 Sw'DS
claim equalization fund 申索平衡基金 <-}6X
claim for refund of property tax 申请发还物业税 ut-UTW
claim of debt 债权申索 G;fP
claim on bank 对银行的债权 f*oL8"?u&
claim to dividend 摊还债款申索 "28x-F+J
claimant 申索人;索偿人 [|k@Suv |z
claims statistics 申索统计数字 Z"e|DP`
class of insurance business 保险业务类别 IWm|6@y
class of property 财产类别 .]v8W51Y
claw-back 递减率 l Fzb$k}_{
clearance cost 清拆成本 0_"J>rMp
clearing 结算;票据交换;清算 A`X$jpAn&
clearing account 结算帐户 =H!u4
clearing and settlement system 结算和交收系统 9-bDgzk
clearing balance 结算差额 /:U\U_j
clearing bank 结算银行 *(o~pxFTR
clearing cheque 交换支票 x]y~KbdeB
clearing house 结算所;票据交换所 YM1@B`yWE
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 n/^wzG
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 "V?U^L>SF
clearing member 结算会员 ~Qzm!Po,
Clearing Members' Fund 结算会员基金 lv$tp,+
clearing participant 结算参与者 _4.`$n/Z
clearing rebate 结算费用的回佣 G'{4ec0<{
Clearing Rules [SEHK Options Clearing House Limited] #{ `(;83
《结算规则》〔联交所期权结算所有限公司〕 Nz5gu.a6{L
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 A5?[j
QT0
Clerk to the Board of Review 税务上诉委员会书记 1[X+6viE
client 客户;委托人;当事人 o1I{^7/
client agreement 客户协议 Q !S"=2
client confidentiality 客户保密的责任 uv9cOd
client money 客户款项 8LR_K]\
client statement 客户结单 mQJRq??P
clients fund 客户资金
<K4'|HU/
close 结算;收市;收盘 <A"}Krq?
close a position 平仓;轧平头寸 =<a`G3SY!
close company 股份不公开的公司 p jHUlQ
close higher 收市时价位较高 (B,CL222x
close lower 收市时价位较低 ?L{[84GSO
close mixed 收市时荣辱互见 Wl::tgU
close of exchange 交易所停市 d;;]+%
close of financial year 财政年度终结 *Pw;;#\B
close out 平仓 mv<z%y?Oj
close out a long position 平长仓 i(L;1 `
close out a short position 平空仓 F!'b_gmz
close steady 收市时价格稳定 oDM}h
+
close the gap 弥补差距 XP6R$0yN
closed position 平仓 A*MlK"
closed-end investment corporation 股份固定的投资公司 "E8-76n
close-out price 抛售价格 hD # Yz<
closing account 决算帐户 X^fMt]
closing balance 期终结余;收市结余 +a"Asvw2
closing price 收市价;收盘价 >JrQS"[u
closing quotation 收市价;收市行情 R}>Gk
closing rate 收市汇价;收盘汇率 J/R=O>
closing transaction 平仓交易 R;'Pe>
clothing levy 成衣税 0=L:8&m
club deposit 零存整付存款 f:Ju20D
Code of Aid 《资助则例》 Lgvmk
Code of Banking Practice 《银行营运守则》 jo{GPp}
Code of Best Practice [Stock Exchange of Hong Kong Limited] d8dREhK&
《最佳应用守则》〔香港联合交易所有限公司〕 }c%QF
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕;《操守准则》〔香港期货交易所有限公司〕 _%z)Y=Q
Code of Conduct for Persons Registered with the Securities and Futures Commission f>-OwL($P
《证券及期货事务监察委员会注册人操守准则》 QjF.U8
code of practice 实务守则;经营守则;执业守则 6-QTqb?U;N
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 Qighvei
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 yxLGseD
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 !-LPFy>
Code on Pooled Retirement Funds 《集资退休基金守则》 7GWPsaPn
Code on Share Repurchases [Share Repurchase Code] &hyr""NkAm
《公司购回本身股份守则》〔《股份购回守则》〕 T~=NY,n
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 2syKYHV
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 $PHKI B(
co-debtor 共同债务人 ^\{%(i9
co-financing scheme 共同融资计划 r3_@ L>;
cognizance 证明令 zrD$loaW.'
coin 硬币 BLuILE:$
coin replacement programme 硬币取缔计划 n=L;(jp<j
coin set 套装硬币 W&TPrB
coinage 硬币 o @~XX@5l
Coinage Security Fund 硬币发行基金 >umcpkp-h
cold call 主动与准客户接触 l3b$b%0'
collapse in prices 价格下泻;价格下挫;价格暴跌 [$OD+@~A2
collateral 抵押品 Pm%ZzU
collateral bond 担保债券 :7@"EW
collateral loan 抵押贷款 ATk>:^n
collateral security 附属抵押品 W^60BZ
collection 征收;收取 \,ir]e,1
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 J$j&j`
collection of betting duty 收取博彩税 ce1KUwo]
Collection Office [Inland Revenue Department] 收税处〔税务局〕 %:YON,1b=7
collective consumption 集体消费 leg@ia
Collector 收税主任 S2;{)"mS
Collector of Rates 差饷征收官 fw|r{#d
Collector of Stamp Revenue 印花税署署长 K>w}(td
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 \02j~r`o
combined surplus 合并盈余 4Y Xtl+G
combined visible and invisible trade account 有形及无形贸易合并帐目 FavU"QU&|
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 Tf21K9+`L
commemoration coin 具纪念性的硬币 yQM7QLbTk
commencement of winding-up 清盘开始 J<>z}L{
commerce and industry sub-index 工商分类指数 `m`jX|`
commercial activity 商业活动 Q^b_+M
commercial bank 商业银行 t A\N$
Commercial Bank Act of Norway 《挪威商业银行法》 gE`G3kgn{
Commercial Banks Law 《商业银行法》 L7wl3zG
commercial borrowing 商业借款 B#B$w_z
Commercial Code of Japan 《日本商法》 i ao/l
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 rRYP~
$c
commercial invoice 商业发票 vObP(@0AM
commercial letter of credit 商业信用证 <E&1HeP
commercial loan 商业贷款;商业放款 B.'@~$
commercial paper 商业票据 d3&gHt2
commercial paper market 商业票据市场 jf$6{zO6j
commercial registry 商业登记处 ]Qkto4DQ5
commercial return 商业回报 DSizr4R
commercial sale 商业销售 8}{';k
commercialization 商品化 &:S_ewJK7
commercially viable 具商业利益;有利可图 " 5synfO
Commerzbank AG 西德商业银行 67<zBw2
commission 佣金;委员会 B5 C]4
Commission des Operations de Bourse of France 法国证券事务监察委员会 L<1"u.3Z`}
commission house 佣金行;代办行 LCyci1\@
commission payable 须付的佣金 Z?ZcQ[eC
commission rebate 佣金回扣 dt',)i8D
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 /21d%T:}
Commissioner of Banking 银行监理专员〔银监专员〕 >|o-&dk
Commissioner of Estate Duty 遗产税署署长 HvKueTQ
Commissioner of Inland Revenue 税务局局长 ed'}ReLK
Commissioner of Insurance 保险业监理专员 KQJn\#>
Commissioner of Rating and Valuation 差饷物业估价署署长 l^uP?l"
commitment 承担;已承担的开支;承担额;承担项目 SV<*qz
commitment fee 承诺费 ,b-wo
Committee of the Hong Kong Association of Banks 香港银行公会委员会 r{YyKSL1*K
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 Av.(i2
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 OV7vwj/-
Committee on Payment System [Hong Kong Monetary Authority] >BrxJw#M
支付系统委员会〔香港金融管理局〕 /quf'CV}
Committee on Unit Trusts [Securities and Futures Commission] L}XEROTR
单位信托委员会〔证券及期货事务监察委员会〕 { )'D<:T
Commodities Dealers' Deposit Fund 商品交易商按金基金 [9BlP
Commodities Trading Commission 商品交易事务监察委员会 9(ZzwkD'>
commodity 商品 7v?tSob:b
commodity classification 商品分类法 l
YH={jJ
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 !Ya
+
commodity dealer 商品交易商 Gxi;h=J2)>
commodity exchange 商品交易所 :`:<JA3,
Commodity Exchange Compensation Fund 商品交易所赔偿基金 vEtogkFA"
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 %b\xRt[0v7
commodity flow method 商品流动法;商品流通法 K[~Wj8W0
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 Qc[[@=S%
commodity futures contract 商品期货合约 c`doR(oZ
commodity market 商品市场 s.=)p"pTd
commodity tax 商品税 X-:Ni_O\ty
commodity trading adviser 商品交易顾问 k{c~
commodity trading adviser's representative 商品交易顾问代表 Ef%8+_
commodity trading advisory contract 商品交易顾问合约 F|xXMpC.f
commodity warrant 商品期权证 &0(2Z^Z>fw
commodity-based investment 以商品为基础的投资 h,FP,w;G
common fund 共同基金 &U4]hawbOU
common property 分权共有财产 AU87cqq
common share 普通股 B|:{.U@ne
common stock 普通股 1yX&iO^d
Commonwealth Bank of Australia 澳洲联邦银行 M? [lpH3
Commonwealth Development Corporation 英联邦发展公司 ni2H~{]z
Commonwealth Finance Ministers Conference 英联邦财长会议 "MoV*U2s,
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 (
fdDFb#1
Commonwealth income tax 英联邦入息税 jvu,W4
Commonwealth Preference 英联邦特惠制 MYN1zYT6j
communal property 公有财产;公有产业 OQ+?nB
communication expenses 通讯费用 a.%]5%O;t
Community Preference 欧共体特惠制 Dcus-,u~
commutation of pension 退休金的折算 pM(y?zGt
commuted gratuity 折算酬金 ]\#RsVX
commuted pension gratuity 经折算的退休酬金 ?ZDx9*f
Companies Act [United Kingdom] 《公司法令》〔英国〕 ?MpGzCPa
Companies Handbook 《上市公司手册》 X\1D[n:
companies inspector 公司检查员 B@iIj<p~
Companies Liquidation Account 公司清盘帐户 f{3FoN=z
Companies Ordinance: Information to be Included in a Rights Issue Prospectus D|=QsWZI
《公司条例:供股章程须载有的资料》 8$G$Rdn
Companies Ordinance: Information to be Included in Prospectuses Regarding the Valuation of Land and Buildings 《公司条例:招股章程须载列有关土地或建筑物的评估的资料》 1d\K{ 7i#
Companies Registration Officer 公司注册主任 Cs]xs9
Companies Registry 公司注册处 0
|F(qR
Companies Registry Trading Fund 公司注册处营运基金 _ORW'(:Z
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 ^+GN8LUs
Company Formation and Enforcement Division [Companies Registry] ?7G[`@^Y
公司成立及条例执行部〔公司注册处〕 ~gBqkZ# y?
company in which the public are substantially interested 由公众拥有相当权益的公司 oK(ua
company limited by guarantee 担保有限公司 A)`M*(~
company limited by shares 股份有限公司 :-6_X<
company register 公司登记册 r5s*"z
company registration fee 公司注册费 i^QcW!X&
company with limited liability 有限法律责任的公司 2ZE4^j|
company's memorandum 公司组织章程 m|f|u3'z$
company's reserve 公司储备 Qz$.t>@V=
comparative advantage 比较优势;比较利益 koqH~>ZtD
compensation 补偿金;赔偿 pn
=S%Qf]
Compensation Committee [Stock Exchange of Hong Kong Limited] {ld([
赔偿委员会〔香港联合交易所有限公司〕 `q
xg
compensation from insurance 保险赔偿 'fVk1Qj^
compensation fund 赔偿基金 /1OhW>W3eH
compensation fund levy 赔偿基金征费 ")sq?1?X
compensation rate 补偿率 OKf/[hyu
Compensation Review Committee 赔偿检讨委员会 F'*{Fk
h
compensation scheme 赔偿计划 L1D%vu`
compensation trade 补偿贸易 MT&i5!Z
compensation value 补偿值 -7pZRnv
compensatory payment 补偿付款 !MGQ+bD6
competition and pricing strategy 竞争与定价策略 N86Hn]#
competitive edge 竞争优势 3b[_0
competitive price 具竞争力的价格 Z>X-u eV
competitive tender 竞争性投标 ,>~92
Compliance Committee [Stock Exchange of Hong Kong Limited] }2h~o~
监察委员会〔香港联合交易所有限公司〕 TnKe"TA|9
component of expenditure 开支组成部分 HZP`u >.
Composite Consumer Price Index 综合消费物价指数 =)T5Y,+rJ
composite index 综合指数 RWoa'lnu
composite rating 综合评级 e8gD(T
composite return form 综合报税表 tZ6KU11O
Composite Securities and Futures Bill 《证券及期货综合条例草案》 BGA.8qWR4
composite tax return 综合报税表 y\@XW*_?
composition 组合成分;债务重整协议 UCq+F96j
composition of earnings 收益组合成分 4{J%`H`Q!
compound increase 复合增加率;复合增长率 $:<KG&Br
compound interest 复利 Z-/ E$j
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 H>W A?4
comprador note 买办票据 fo5!d@Nv
comprador order 买办付款令票 "4ovMan
comprehensive income tax 综合所得税 py,z7_Nuh
comptroller 审计主任 ^c-1wV`/
compulsory liquidation 强制清盘 \6sp"KqP
compulsory winding-up 强制清盘 p'_*>%4~
computation 计算;计算表 3|@Ske1%Y
computational procedure 计算方法 7[8PSoo
computer audit programme 电脑审计程序;电脑核数程序 ffSecoX
concentrated position 集中持仓量 lJ}lO,g
concentration risk 资金集中风险;集中融资风险 cl{;%4$9
concept stock 概念股 R[Pyrs!H
concession 特许权;宽减措施;优惠 v_oNM5w
concession contract 特许经营权合约 \E0Uj>9+[
concessionary rate 优惠率 s K s
D
concordat 协定;契约;国际监管条约 \]o#tYN\a0
condition 条件 Pirc49c
conditional endorsement 附有条件的背书 M3x%D)*
conditional offer 有条件要约 4egq Y0A
conditional sale agreement 有条件售卖协议 &
XcY|y=W
conditions of tender 投标章程 CxwZ$0
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》 [['un\~r~
conduct of business standard 业务操守准则 qL3*H\9N
Confidentiality Understandings 保密谅解文件 Au:Q4x.
confirmation letter 确认书 3;#v$F8R
confirmation of mail transfer 信汇证明书 A-4\;[P\
Confirmation of Payment 已缴税证明书 q *-q5FE
confirmed letter of credit 保兑信用证 }}K44<]u
confirming bank 保兑银行 elw<(<u`
confiscation order 没收令 Z9TG/C,eo
connected transaction 关连交易 YB~}!F [(
consensus capitalism 共识资本主义 rHh<_5-/>
conservative investor 保守投资者 llI`"a
consideration 代价;对价;约因 4Yx?75/
consideration issue [listing method] 代价发行〔上市方式〕 @R>J\>
consideration other than cash 现金以外的代价 a B%DIH,
consignee 收货人;代售人 rT5dv3^MW!
consignment 托运;寄售 >*dqFZF
consignor 付货人;托运人;寄售人 vBKBMnSd
consolidated account 综合帐目 ZOfyy E
consolidated account expenditure 综合帐目开支 nIKh<ws4z
consolidated balance sheet 综合资产负债表 ^P\(IDJCo
consolidated cash deficit 综合现金赤字 ?r#e
consolidated cash surplus 综合现金盈余 jsc1B
consolidated enterprises sectorial index 综合企业分类指数 BPe5c :z
consolidated net earnings 综合净收益;综合净盈利 h_Q9c
consolidated net profit 综合净利润;综合纯利 fY$M**/,
consolidated policy 综合保单 jj.i W@m
consolidated price 综合价格 !{"{(h)+@
consolidated profit and loss account 综合损益帐;综合损益表 GuNzrKDr
consolidated public sector expenditure 公营部门综合开支 8
<EE4y
consolidated revenue account 综合收入帐 ~[ isR|>
consolidated shareholders' fund 综合股东资金 05.^MU?^U
consolidation of shares 股份合并 TU7 Qt<
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 LEWeybT
consortium company 财团公司 ^6oz3+
consortium loan 银团贷款 CR&v z3\Q
constant dollar figure 固定币值 -dZ7;n5&_
constant market price 固定市价 0vt?yD
constant price 固定价格 R/xeC [r
constant price series 固定物价计算数列 %fo +Y+t
constant rate 固定比率 U,~\}$<I
constituent stock 成分股 `(.K|l}
constitution 章程;组织章程 Y6&w0~?!
construction output 建造产出量 oaM $<
constructive trust 法律构定信托 &}Cm9V
consultant accountant 顾问会计师 V8 }yK$4b
consultant's fee 顾问费 nB WVG
Consultation Paper on Proposed Regulation on Share Margin Financing p,Qr9p3y
《监管股票按贷财务的建议谘询文件》 ab: yH ')
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability 2D>WIOX
《有关联交所检讨董事资格的程序的谘询文件》 5iwJdm
consumer behaviour 消费者行为 L"P$LEk
Consumer Council 消费者委员会 V31<~&O~%
consumer credit financing operation 消费者信贷业务 D:/^TEib
consumer demand 消费者需求 4(f[Z9 iZ]
consumer durables 耐用消费品 8lg$]
consumer expenditure 消费开支 Zchs/C 9{
consumer goods 消费品 2X!O '
consumer market 消费市场 {'NdN+_C
consumer price 消费物价 B#N(PvtE
Consumer Price Index [CPI] 消费物价指数 D
]: sR
Consumer Price Index (A) 甲类消费物价指数 R6r'[-B2
Consumer Price Index (B) 乙类消费物价指数 'C)`j{CS
Consumer Price Index Classification System 消费物价指数分类法 W
MU9tq[
Consumer Price Index Report 《消费物价指数月报》 )xy1DA
Consumer Price Index series 消费物价指数系列 (:4N#p
consumer price inflation 消费物价上涨 uK2MC?LP
Consumer Representative Action Fund 消费者集体诉讼基金 b*\K I
consumer sentiment 消费意欲 ! av
B &Z
consumer spending 消费开支;消费支出 ?k
CK$P
consumption expenditure 消费开支 yO;r]`j0
consumption pattern 消费模式 Az8>^|@
consumption product 消费产品 PV<=wc^
consumption tax 消费税 1>r7s*
contango 交易延期费;延期交割费;期货溢价 RtwlPz<~S
contingencies warrant 紧急拨款令;应急支款授权书 }K!}6?17T
contingency 应急费用;意外开支准备金 p'M5]G
contingency allowance 应急准备金 [#.E=s+&
contingency sum 应急费用;意外开支准备金 m-dyvW+
contingent assets 或有资产 M,7A|?O
contingent debt 或有债权;待确定债务 0&mOu #l
contingent interest 待确定的权益 E LZCrh6*
contingent liabilities 或有负债 3Un
q
9
contingent profit 或有利润 n,q+EZd
contingent right 或有的权利 }1VxMx@
continue to hold a deposit 继续持有存款 ^1sX22k
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 g"Mqh!{
FI
continuing rent 连续租金 SV0E7qX
continuing trustee 留任受托人 O0`sg90,C
continuous licensing system 长期持牌制度 rlEEf/m:
Continuous Net Settlement System [CNS System] 持续净额交收系统 o{f|==<t3#
contra account 对销帐户 ;}"_hLX
contra flow 资金回流 [p^N].K$
contra item 对销项目 X`JWYb4
contra transfer 对销转拨 Ue^2H[zs-
contract 合约 ~za=yZo7(
contract for difference 差价合约 ?mU
3foa
contract for service 服务合约 ;[V_w/-u
contract for settlement 平仓合约 _w0t+=&
contract note 成交单据 ^1^k<
contract of copartnery 合伙合约 AIgJ,=9K
contract of indemnity 弥偿合约 bi;?)7p&ZY
contract of insurance 保险合约 T[]2]K[&B
contract of reinsurance 再保险合约 e33 j&:O
contract price 合约价格 >qk[/\^O
contracting party 订约人;立约人;缔约国 #Mkwd5S|L
contractual agreement 合约协议 [%7y !XD
contractual commitment 合约承担 ZG:#r\a
contractual joint venture 合约式联营企业 ACm9H9:Vd
contractual mutual fund 合约互惠基金 V3DXoRE-8i
contractual right 合约权利
Ir'(GB
contractual savings fund 合约储蓄基金 D/uGL
t~D(
contributed surplus 实缴资本盈余 v10p]=HmO
contribution 出资;供款;捐款;分担款项 _H@Y%"ZHJ6
contribution account 供款帐户 (ZH5/VKp
contribution to gross domestic product 在本地生产总值中所占比率 |:BKexjHL
contribution to investment 出资额 Fr_esx
contribution to pension fund 退休金供款 &'4{/Gz
contributor 供款人;出资人;捐助人 W/q-^Zkt,9
contributory 分担人 <+I^K 7
contributory scheme 供款计划 qDHiyg^u
contrived cessation of business 有预谋的停业 03$-U0.;-
control 控制权;控制;管制 ky>0
control of a company 公司的控制权;公司控股权 3NAU|//J
control of business 业务的控制权 _ZX"gHx
controlled company 受控制公司 G|MjKe4}
controller 控制人;控权人;会计长 ^K*uP^B=
controller of an authorized institution 认可机构控权人 BB@I|)9O(
controlling company 控股公司
WJ":BK{NM
controlling interest 控制权益;控股权益 U+: o y:mz
controlling officer 管制人员 QFt7L
controlling officer's report 管制人员报告 4gbi?UAmX
controlling shareholder 控股股东;持有控股权的股东 z(V?pHv+
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》 &9X`tCnL
conventional lending 传统放款;常规放款 -;9pZ'r
conversion 兑换;换算;转换〔证券〕 |`d,r.+P7
conversion factor 换算因数 ['~j1!/;6
conversion of stock 公债的转换 '?7th>pC
conversion rate 兑换率;换算率;转换价格〔证券〕 i i&{gC
convertibility 可兑性;兑换性;自由兑换 x dDR/KS
convertibility undertaking 兑换保证 >fHg1d2-
convertible 可兑换;可换股 &Uq++f6
convertible currency 可兑换货币 o_;pEe
convertible debenture 可转换债权证 o (fZZ`6Y
convertible loan stock 可转换股的债权股额 Hbwjs?Vq?]
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 B^g+_;
conveyance 转易;转易契;财产转让证书 banie{ e
conveyance of property 财产转让 lCT N
dW+=
conveyance on sale 售卖转易契 H^_]' ~.
conveyancing fee 业权转易费 rw_T&>!
conveyancing scale charges 物业转易收费标准 dayp1%d
cooling-off period 冷静期 6QS[mWU
co-owner 共同拥有人;分权共有人 !9|)v7}
co-partner 共同合伙人 DE"KbA0}
co-partnership 共同合伙 EXn$ [K;
Copenhagen Stock Exchange 哥本哈根证券交易所 Y8!T4dkn
core capital 核心资本 L(tS]yWHw
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons E/ %S0
《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》 tk3%0XZH
Core Principles for Effective Banking Supervision [Basle Committee] y\0<f `v6
《有效监管银行业的主要原则》〔巴塞尔委员会〕 zWvG];fsN
cornering “夹仓”;轧空;囤积居奇 `.>5H\w0e
corporate borrower 借款公司;借款机构 BkfWZ O{7
corporate business 公司企业;公司业务 3?|gBiX
Corporate Communications Department [Stock Exchange of Hong Kong Limited] gEC*JbA.3
企业传讯部〔香港联合交易所有限公司〕 F%QZe*m[
corporate customer 公司客户 p_h)|*W{
corporate dealer 公司交易商 +9Z RCmV
Corporate Finance Division [Securities and Futures Commission] R7aS{8nn
企业融资部〔证券及期货事务监察委员会〕 {6MLbL{
Corporate Finance (D.T.C.) Limited 协联财务有限公司 /?X1>A:*
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 K|*Cka{
corporate governance 公司管治 9`{[J['V
corporate income tax 公司所得税 bSH lR#!6
corporate investment adviser 公司投资顾问 fq-$u;~h
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 !g:UkU\J
corporate plan 公司计划 mw}obblR
corporate practice 执业法团 JHpoW}7QB
corporate profits tax 公司利得税 )US|&>
o8
corporate savings 公司储蓄
2{naSiaq
corporate service tax 公司服务税 0_JbE
corporate signature 法团的签名 7s:`]V%
corporation 法团;公司 }gi>Z
corporation bond 公司债券 AU1P?lk
corporation stock 公司股证;地方债券〔英国〕 #6{"cr6l
corporation tax 公司税 il^SGH
correction phase of stock market 股市调整期 E.W7`zl
Correctional Services Industries Suspense Account 惩教工业暂记帐 $s2Ty1
corrective affidavit 修正遗产申报誓章 etF?,^)h=g
correspondent bank 代理银行 \ZrLh,6f.
Cosmos Finance Limited 宇宙财务有限公司 ~N+lI\K
cost 成本;费用;价格 /Z<" 6g?
cost centre 成本中心 Dz,Fu:)
cost competitiveness 成本竞争力 .N~qpynY
cost control 成本控制;成本管理 a(CZGIB
cost convention 原值成本法;成本惯例 #sit8k`GR8
cost effectiveness 成本效益;经济效益 :&$4&\_F
cost efficiency 成本效率 Bm%.f!`
cost element 成本要素 /bA\O
cost flow 成本流转 y@g{:/cmO
cost input 投入资金 g;en_~g3j
cost management information system 成本管理资料系统 K]dqK'
cost of an asset 资产成本 PZ69aZ*Gs
cost of borrowing 借贷成本 0^44${bA
cost of capital 资本成本;资金成本 3}O.B
r|
cost of installation 安装费 g3{)AX[Uy
cost of issue 招股费用;发行股份费用 e
#l/jFJU
cost of living 生活费用 rN?
L8
cost of transmitting 传送费用 bu"Jb4_a>
cost overrun 成本超支 N]cGJU>$
cost price 成本价格 Y+N^_2@+C
cost price structure 成本价格结构 ^5vFF@to
cost to the revenue 政府收入的损失;政府减少的收入 p-V#nPb
cost-benefit analysis 成本效益分析 D[{p~x^
cost-benefit study 成本效益研究 V M[9!:
cost-book company 以成本帐原则组成的公司 K8*QS_*
cost-effectiveness analysis 成本效益分析 6$wS7Cu
costing 成本计算;成本计算法 EK.L>3
costing and pricing policy 成本及定价政策 ,u QLXF2
costing exercise 成本计算工作 *|AnL}GJ
costing review 成本检讨 6Nx T W
cost-of-living allowance 生活津贴 $I_04k#t
cost-of-living index 生活指数;生活费用指数 [ d<|Cde
cost-plus pricing 成本加成定价法 ia|^>V>-
cost-push inflation 成本推动的通货膨胀 E*Vx^k$
cost-recovery basis 收回成本的原则 YlOYgr^
cost-related charges 依成本而定的收费 4@#1G*OO
cost-related fee 依成本而定的收费 k1>%wR
co-surety 共同担保人 {npKdX
co-trustee 共同受托人 aA%$<ItH
cotton futures 期棉 >rlQY>5pH
Council of SEHK 联交所理事会 "%ag^v9
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 L.(T"`-i
counterclaim 反申索 Y">tfLIL_
counterfoil 联页〔收据〕;存根〔支票〕;票根 |w[}\#2
counter-guarantee 反担保 R@>R@V>c
counter-inflationary policy 反通货膨胀政策 ;nj 'C1
countersignature 副署签名;连署签名 ~bT0gIc
country debt provisioning 债务国坏帐准备 hXS'*vO"
country of beneficial ownership 实益拥有国 bf3LNV|
coupon 息票;赠券 "n
'*_rh>+
coupon rate 息票利率 9<<$uf.B
cover 保证金;承保范围;补仓 0<{/T*AU:
cover note 临时保单 mquna"}N
cover short position 补仓;填平空仓 &dvJg
coverage 保额;承保范围 7=om /
covered call 备兑认购期权 x[nv+n ,
covered option 备兑期权 [.<