C: A9R}74e4g
zCQv:.0L
calendar year figure 历年数字 ?3|ZS8y
call 催缴通知;认购期权 eU12*(
call deposit 通知存款;活期存款 )l"0:1I g
call loan 短期同业拆借;通知贷款 S4(IYnwN
call margin 补仓;追加保证金 S_QDYnF)`
call market 短期同业拆放市场 t^[{8,N
call money 短期同业拆借;活期贷款 L{Th>]X
call option 认购期权;看涨期权 4Cfwz-Qo
call price 赎回价格;提前赎回价 /;lk.-yU
call warrant 认购认股权证;回购认股权证 m&%N4Q~X>
callable share 可收回股份;可兑付股份 nph{
called up share capital 已催缴股本 _AO0:&
Canadian Dollar [CAD] 加拿大元 lu{}j4
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 :#L B}=HQ
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 dHu]wog
cancellation price 取消费 !uZ+r%
cap 上限 ]MHQ"E?
capital 资本;资金 &B.r&K&
Capital Accord 《资本协定》 dn5v|[ dJ
capital account 资本帐;非经常帐 Iq5F^rH`[
capital account commitment balance 资本帐承担额结余 U-k;kmaj
Capital Adequacy Directive [CAD] 《资本充足指引》 |'J3"am'
capital adequacy ratio [CAR] 资本充足比率 i3GvTg-X
capital allowance 资本免税额 ;'Y?wH[
capital alteration 资本变更 -@73" w/
capital and liabilities ratio 资本负债比率 cn#a/Hx
capital and liquidity requirement 资本与流动资金的规定 *H$nydQ:
capital appreciation 资本增值 W`\H3?C`xQ
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 ~\/ J&
capital assets 资本资产 y#MLxm
capital at risk 风险资本 a=J?[qrx
capital base 资本基础;资金基础 CVUDN2
capital charges 资本支出;资本费用 A1@-;/H3
capital commitment 资本承担 -Rvxjy)[N
capital contribution certificate 出资证明书 .d fTv/n
capital convergence 划一资本充足比率 3}+/\:q*
capital cost 资本成本;建设成本;建设费用 X}!_p& WI
capital cover 资本保证 U!'lc}5
capital deficit 资本亏绌;资本赤字 %MIu;u FR
capital divided into shares 资本分成股份 =MXF`k^}
capital element 资本因素;资本部分 *K)v&}uw
capital equipment 资本设备 ;z?XT\C$
capital expenditure 资本开支;非经常开支 mSzwx/3"
capital expenses 资本费用 w iq{Jo#
capital financing 筹集资本;以非经常收入支付非经常开支的结算 }iC~B}
capital flow 资金流量 :@/fy}!
capital formation 资本形成;集资 pqs)ueu
capital formation figure 资本组合数字 W@G[ gS\T
capital fund 资本基金 i~,k2*o
capital gain 资本增益;资本增值 }n.h)Oz
capital gains tax 资本增值税 pta%%8":
capital goods 资本财货;资本货物 |Bn=$T]
capital grant 非经常补助金;非经常拨款;建设补助金 .$yw;go3
capital grant cycle 建设补助金周期 Q\oUZnD$=
capital injection 注入资本;注资 }}2kA
capital input 投入资本 pFK
|4u
capital intensity 资本密集度 (kHR$8GFM
capital intensive 资本密集 j@ "`!uPz
capital investment 资本投资 RpXQi*c0
Capital Investment Fund 资本投资基金 l=oVC6C
capital loss 资本损失 x
B?:G
capital maintenance 资本保值;资本保留 -r2cK{Hhp&
capital market 资本市场;资金市场 cU>&E*wD
capital market instrument 资本市场票据 ?
vlGr5#
capital money 资本款项 QA3l:D}u
capital money subject to a trust 信托财产资本 KZE.}8^%D
capital movement 资本流动 2eK\$_b_
capital nature 资本性质 y((_V%F}
capital outlay 资本支出 WY,t> 1c
capital portion 资本部分 @v'D9 ?
capital profit 资本利润 I>xB.$A
capital project 基本工程项目;非经常开支项目 M;9+L&p=
capital receipt 资本收入 =6dKC_Q
capital redemption 资本赎回 xsvs3y |
capital redemption business 资本赎回业务 7L]?)2=
capital redemption contract 资本赎回合约 Gh
pd
k;
capital redemption reserve 资本赎回储备 A)#sh)
}Q
capital reduction 资本减缩;减资 !$?@;}=
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] KFhn}C3
i
股本削减计划〔香港联合交易所有限公司〕 YfalsQ8
capital repayment 偿还资本 q!TbM"
capital reserve 资本储备;后备资本 =4D_-Q
capital revenue 资本收益;非经常收入 $P-m6
capital spending 资本开支;资本支出;非经常开支 +,[3a%c)H
capital stock 股本 M~Slc*_%
capital stock subscription 认缴股本;认购股本 g#:XN
capital subsidy 建设津贴;基本建设津贴 GW#kaqC1
capital subvention 非经常资助金 :2My|3H\
capital sum 资本额 z]YhQIU4n8
capital tax 资本税 ob7_dWAG
capital transfer tax 资本转移税 'k67$H
capital turnover 资本周转率 s,v#lJ]d0W
capital value 资本价值 EVL;"
capital works project 基本工程项目 /$z@_U[L
Capital Works Reserve Fund 基本工程储备基金 v (h Xk]S
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 =s]{
capitalization 资本化;资本总额 9vTQ^*bm
capitalization of interest 利息化作本金 *N r|G61
capitalized interest 化作本金的利息 HH#i.s2
capitalized loan 转作资本的贷款 PPPwDsJ
capitalized value 资本还原值;资本化价值 }ELCnN
capitation grant 按人计算的补助金 :U q]~e
captive insurance business 专属自保保险业务 _e_%U<\4
car insurance 汽车保险 Sg$\ab $
Caribbean Development Bank 加勒比开发银行 T/;hIX:R
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] $te,\$&}
意大利嘉利堡银行 \i+h P1mz
cartel 同业联盟;卡特尔 (3h*sd5ly
cartelized rates system 联营式利率制度 b1u'ukDP\
cash 现金;现款 % 4"~O
_S
cash accounting system 现金会计制度 gL"}5 3A
cash acquisition 以现金投资所得的资产 `Cf
en8
cash allowance 现金津贴 Y/66`&,{
cash assets 现金资产 eW)I}z+{
cash at bank 银行现金;银行存款 W~F/ZrT3A
cash balance 现金结余 \,!q[nC
cash basis 现金收付制;收付实现制 uq%3;#[0
cash basis accounting 现金收付制会计;收付实现制会计 xUpb1R
cash bonus 现金红利 \#jDQ
cash book 现金出纳帐;现金簿 /&d`c=nH
cash client 现金客户 sri#L+I
cash commission rebate 现金回佣 #6jwCEo=V
cash compensation 现金补偿 &] 6T^.
cash contribution 现金承担额;现金分担额 --YUiNhh
cash cost 直接费用;现金成本 mJ>99:W+
cash coupon 现金礼券 (VAL.v*
cash credit 现金信贷 j2 ^T:q[
cash deficit 现金赤字 l&Ghs@>Kl
cash deposit and withdrawal 现金收支 dO;vcgvb
cash disbursement journal 现金支出日记簿 xg^^ @o
cash disbursement slip 现金支出传票;现金支出单 @%nUfG7TQ
cash flow 现金流量;银根 xJLO\B+gM
cash flow lending 流动现金放款;无抵押融资 TY\"@(Q|G
cash flow statement 现金流量表;现金流动表 <57l|}8
cash flow surplus 现金流量盈余 n E0~Y2
cash in hand 库存现金;手头现金 /7@2Qc2
cash in till 备用现金 8ysK VF
cash in transit 运送中现金;在运现金 eJGos!>*
cash input 投入现金 jgKL88J*\
cash input figure 现金投入数字 ].P(/~FS9
cash limit 现金支出限额;现金限额 }l?_Cfvu
cash margin 现金保证金 U<Y'.!
cash market 现货市场;现金交易市场 W7=_u+0d
cash offer 现金要约;现金补偿额 \y`3Lh Y
cash payment 现金付款;现金支付 YIQ]]q8R!L
cash position 现金头寸
z~e~K`S
cash price 现金价格 /_OZ1jX
cash receipts journal 现金收入日记簿 rY?F6'}
cash receiving slip 现金收入传票;现金收入单 /)?P>!#;\
cash settlement 现金结算 r&3o~!
cash surplus 现金盈余 -,A5^>}%,Y
cash with order 订货付现;凭票即付 m'(;uR`
cashier's order 银行本票 >X,Ag
cashier's order outstanding 未承兑的银行本票 fEG3b#t N
cash-limited subhead 有现金支出限额的分目 Gi2ad+QH-
cash-sweep 现金彩票活动 H\+c'$
casual client “散客”;“散户” 5%+bWI{w
CCASS Depository 中央结算系统证券存管处 pb6^sA%l
CCIC Finance Limited 中芝兴业财务有限公司 `vxrC&,As
cedant 分出者 kqvJ&7
ceding company 分出公司 P"uHtHK
ceding insurer 分出保险人 L sDzV)
ceiling 上限 )g:,_ 1s)|
ceiling price 最高限价 >_aio4j}r
central bank 中央银行 "]s|D@^4#b
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 {/A)t1nL
central banking 中央银行业务 +F~0\#d
central banking function 中央银行职能 Wj j2J8B
Central Clearing and Custodian System 中央结算及托管系统 sp
Q4m
Central Clearing and Depository System 中央结算及存管系统 z2Y_L8u2
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 W+f&%En
central clearing house 中央结算所 @ZkAul0@
central clearing system 中央结算制度;集体交收系统 B+e_Y\Bu
central custody system 中央托管系统 tkN3BQ
central depository 中央存管处 EPe]-C`
central depository system 中央证券存管制度 NVc!g
Central Moneymarkets Unit [CMU] 债务工具中央结算系统
X'#$e{
central rate 中央汇率;中心汇率 }\ 939Y
Central Registration Hong Kong Limited 香港中央证券登记有限公司 ]]=-AuV.
Central Tender Board 中央投标委员会 U 'CfP9=
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 myWmU0z/
centralized budgetary and payments system 集中预算及支付制度 TG63
centred 12-month moving average 十二个月定位移动平均数
!jnqA Z
certificate of approval 批准证明书 [Ql?Y$QB`4
certificate of beneficial entitlement to property 资产权益证书 b4)*<Zp`
certificate of compliance 合格证明书;合约完成证明书 45)ogg2
certificate of deposit [CD] 存款证 Cj !i)-
certificate of exemption from estate duty 豁免遗产税证明书 <duBwkiG
certificate of incorporation 公司注册证书;法团注册证书 /iTUex7T
certificate of incorporation of registered trustees 注册受托人法团证书 > 1r[]&8
certificate of indebtedness [CI] 负债证明书 YNg\"XjJM<
certificate of insurance 保险证书 _(6B.
certificate of interest 权益证明书;息票 [+'BQ
certificate of means 资产证明书 wyrI8UY
certificate of participation 参与证明书 sUbz)BS#.
certificate of payment of profits tax 缴付利得税证明书 :PD`PgQ
certificate of preference 特惠税证 `\ef0
certificate of rateable value 应课差饷租值证明书 }(+=/$C"#
certificate of registration 登记证书;注册证明书 =(.mf
certificate of satisfaction 清偿证明书 mS:j$$]u
certificate of transfer 转让证明书 ,_Qe}qFU
certificate to bearer 不记名证明书 OY^n0Zof,
certification 核证 -eR!qy:.]5
certification fee 核证费 DrCWvpudd
certified cheque 经银行证明可兑现的支票 :otY;n -
certified public accountant [CPA] 执业会计师 ,qe]fo >
certified statement 经证明的报表 K$<`4#i
cessation of business 停业 5%QC
][,
cession 分保 4+5OR&kxZ
C.F. Finance Company Limited 浙一财务有限公司 }$Hs;4|
chance 机会;中彩机会 \[[TlB>
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 d=t}T6.|
change of domicile 迁册 sb}K%-
change to estimates 修订预算 (ET ;LH3
change to the approved estimates of expenditure 核准开支预算的变动 @ .Z[M
charge 费用;押记;抵押 +~w?Xw,
charge number 税单号码 <V$Y6(uMs
charge on assets 资产的征税 :dY.D|j*
charge upon general revenue 从政府一般收入中拨款支付 {=bg5I0|a
chargeable 可予征收;应课税的 ]&C:>
chargeable agreement for sale 可予征收印花税的买卖协议 FDF3zzP0
chargeable income 应课税入息 <.r ]dCf
chargeable normal trading receipt 应课税的一般营业收入 qe5tcv}u
chargeable profit 应课税利润 stg30><
chargeable to tax 应课税 >'} Y1_S5
charged to... 记入……帐目 [y|^P\D
chargee 承押记人 T_@[k
charge-holder 受押人 p.rdSv(8'
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 mUrS&&fu8
charging order 押记令 ?w]"~
chargor's right 押记人的权利 A6^p}_
charitable donation 慈善捐款 E!zd(
charitable trust 慈善信托 %\}dbYS
'
charity property 慈善财产 |rE!
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 n|70x5Z?}J
charter 章程;特许权 $` Z>Lm*
charter of incorporation 成立章程 S'Z70 zJ
chartered accountant 特许会计师 dGbU{#"3s
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 2^)D
.&
Chartered Institute of Public Finance and Accountancy [United Kingdom] c*x J=Gz6d
特许公共财政及会计学会〔英国〕 QKp+;$SE'
charterer 承租人 +cz"`T`X 2
Chase Manhattan Asia Limited 美国大通亚洲有限公司 .cg=
Chase Manhattan Bank 美国大通银行 r5MxjuOB1
chattels 实产 E-UB -"6
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 xm<v"><
Che Hsing Finance Company Limited 浙兴财务有限公司 /d0Q>v.g
check-and-balance system 制约平衡制度 3]O`[P,*%
Chekiang First Bank Limited 浙江第一银行 ,f8}q]FTA
cheque 支票 P0%N
Q1bn
Chiao Yue Finance Company Limited 侨裕财务有限公司 n-b>m7O(
Chiba Bank, Ltd. 千叶银行 k{gl^
Chicago Board of Options Exchange 芝加哥期权交易所 42rj6m\
Chicago Board of Trade 芝加哥交易所 fL ~1
Chicago Mercantile Exchange 芝加哥商品交易所 ?,ZELpg n
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 = EQN-{#
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 w^06z,
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 H$z>OS_6U
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 BFBR/d[&
child allowance 子女免税额 m b%C}8D
China & South Sea Bank Limited 中南银行 W(;x\Nc7
China Affairs Committee [Hong Kong Futures Exchange Limited] zKIGWH=qqm
中国事务委员会〔香港期货交易所有限公司〕 ;_mgiKHg
China concept stock 中国概念股 ]3n , AHA
China Construction Bank 中国建设银行 i{o#3
China Development Division [Stock Exchange of Hong Kong Limited] [Ja)<!]<
中国发展科〔香港联合交易所有限公司〕 8[8|*8xqs
China Economic News 《中国经济新闻》 oN *SRaAp
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 kQ@gO[hS
China State Bank Limited 国华商业银行 9@:BK;Fi
Chinatrust Commercial Bank, Limited 中国信托商业银行 ]i-P-9PA4
Chinese Association of Deposit-taking Companies 华资接受存款公司公会
^I]LoG:
Chinese Bankers Club, Hong Kong 香港银行华员会 P@qMJ}<j
Chinese Banks' Association 香港华商银行公会 7~_{.f
Chinese Gold and Silver Exchange Society 金银业贸易场 Yo >`h2C4
Chinese New Year bonus 年奖;年终花红 M{C6rm|
chit fund 银会 iI3v[S
Chiyu Banking Corporation Limited 集友银行有限公司 p86~~rvq[
Chiyu Finance Company Limited 集友财务有限公司 R'rTE
Cho Hung Finance Limited 朝兴金融有限公司 >%-Hj6%
choses in action 无形动产;据法权产 !Tv?%? 2l
chronological book 序时帐簿 CPVzX%=
Chubu Securities Finance Company 中部证券金融公司 ZU=,f'bU
Chung Khiaw Bank Limited 崇侨银行 r
eGm>
Chung Nan Finance Company Limited 中南财务有限公司 ^'m\D;
Chuo Trust & Banking Co., Ltd. 中央信托银行 :1:3Svb<Y
Chuo Trust Asia Limited 中央信托亚洲有限公司 ?n)Xw)]
Citibank, N.A. 万国宝通银行 Z:K+I+:t
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 $z*@2Non
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 >BBl7
Citicorp International Limited 万国宝通国际有限公司 cppL0myJ
civil debt 民事债项 7$!yfMttu
Civil Service Pension Reserve Fund 公务员退休金储备基金 z8IPhE@
claim 申索;索偿;债权 ^;.T}c%N
claim equalization fund 申索平衡基金 4w'lu"U
claim for refund of property tax 申请发还物业税 Hal7
MP
claim of debt 债权申索 Z;#%t.
claim on bank 对银行的债权 "[k1D_PZ
claim to dividend 摊还债款申索 b)N[[sOt
claimant 申索人;索偿人 xpF](>LC(
claims statistics 申索统计数字 .:rmA8U[
class of insurance business 保险业务类别 b3}Q#Y\G
class of property 财产类别 k!T|)\nc+
claw-back 递减率 q(,cYu
clearance cost 清拆成本 !{;[xXK4M
clearing 结算;票据交换;清算 ! 0^;;'
clearing account 结算帐户 fV 3r|Bp
clearing and settlement system 结算和交收系统 3filAGR?
clearing balance 结算差额 z<hFK+j,'^
clearing bank 结算银行 Re>AsnA[
clearing cheque 交换支票 l09Fn>wa
clearing house 结算所;票据交换所 "u_i[[y
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 jAXR`D
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 5L F/5`
clearing member 结算会员 2gt+l?O<PS
Clearing Members' Fund 结算会员基金 hR-K@fS%l'
clearing participant 结算参与者 aR _NyA
clearing rebate 结算费用的回佣 qP7G[%=v
Clearing Rules [SEHK Options Clearing House Limited] WJfES2N
《结算规则》〔联交所期权结算所有限公司〕 2UiR~P]%
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 GD!-
qH
Clerk to the Board of Review 税务上诉委员会书记 e9&+vsRmA
client 客户;委托人;当事人 ]bm=LA
client agreement 客户协议 Jm4#V~w
client confidentiality 客户保密的责任 v,{h:
client money 客户款项 KF_ ?'X0=
client statement 客户结单 %`e`g ^
clients fund 客户资金 Mi]I:ka
close 结算;收市;收盘 3)3Hck
close a position 平仓;轧平头寸 KF+mZB
close company 股份不公开的公司 ld.7`)
close higher 收市时价位较高 joqWh!kv7U
close lower 收市时价位较低 uMvb-8
close mixed 收市时荣辱互见
g5i#YW
close of exchange 交易所停市 []zua14F6
close of financial year 财政年度终结 8'_ 0g[s
close out 平仓 /prYSRn8
close out a long position 平长仓 Z0$] tS
close out a short position 平空仓 Z0-ytODII
close steady 收市时价格稳定 &R,9+c
close the gap 弥补差距 1_uvoFLk
closed position 平仓 tmO`|tn&
closed-end investment corporation 股份固定的投资公司 +TH3&H5I_A
close-out price 抛售价格 ?Nf
5w
closing account 决算帐户 Hy]
closing balance 期终结余;收市结余 zzJja/mp
closing price 收市价;收盘价 vg)Z]F=t(
closing quotation 收市价;收市行情 :=*}htP4C
closing rate 收市汇价;收盘汇率 KVN"XqE4
closing transaction 平仓交易 [[WF0q
clothing levy 成衣税 !;v.>.lw
club deposit 零存整付存款 OUI6
ax\[
Code of Aid 《资助则例》 g\Ak;03n
Code of Banking Practice 《银行营运守则》 :Xfn@>;3ui
Code of Best Practice [Stock Exchange of Hong Kong Limited] a[sKE?
《最佳应用守则》〔香港联合交易所有限公司〕 hd2'AlB
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〕 yzR=A%V8A
Code of Conduct for Persons Registered with the Securities and Futures Commission id ?"PD"%
《证券及期货事务监察委员会注册人操守准则》 *)'V vu<
code of practice 实务守则;经营守则;执业守则 [k$efwJ
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 oZN'HT
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 ?'eq",c#4N
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 x r[Vp
Code on Pooled Retirement Funds 《集资退休基金守则》 s9O2k}]
Code on Share Repurchases [Share Repurchase Code] Qqc]aVRF
《公司购回本身股份守则》〔《股份购回守则》〕 _okWQvdH
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 Q =#I9-
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 9pLg+6O
co-debtor 共同债务人 ~jN'J+_$
co-financing scheme 共同融资计划 L%t@,O#,
cognizance 证明令 dz-y}J11
coin 硬币 t>xd]ti
coin replacement programme 硬币取缔计划 (RE2I
coin set 套装硬币 Q9c)k{QZ
coinage 硬币 #H~_K}Ks
Coinage Security Fund 硬币发行基金 \S ."?!U
cold call 主动与准客户接触 booRrTS
collapse in prices 价格下泻;价格下挫;价格暴跌 6o=G8y
collateral 抵押品 gl8Ib<{
collateral bond 担保债券 fvqd'2 t
collateral loan 抵押贷款 T2=HG Z
collateral security 附属抵押品 F}Srn;V
collection 征收;收取 X(Qu{HhI
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 632bN=>
collection of betting duty 收取博彩税 1/;o
Collection Office [Inland Revenue Department] 收税处〔税务局〕 vWjnI*6T#
collective consumption 集体消费 X%}nFgqQ
Collector 收税主任 QR0(,e$Dl
Collector of Rates 差饷征收官 w5,Mb
Collector of Stamp Revenue 印花税署署长 [syj#
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 3^,QIG
combined surplus 合并盈余 iPj~I
combined visible and invisible trade account 有形及无形贸易合并帐目 "& 25D
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 2S~R !
commemoration coin 具纪念性的硬币 ZVih =Y-w
commencement of winding-up 清盘开始 !<<AzLVL
commerce and industry sub-index 工商分类指数 8e&p\%1
commercial activity 商业活动 S,{tV=&m]
commercial bank 商业银行
]Oeh=gq
Commercial Bank Act of Norway 《挪威商业银行法》 h4)Bs\==mT
Commercial Banks Law 《商业银行法》 [XR$F@o
commercial borrowing 商业借款 nP3 E
Commercial Code of Japan 《日本商法》 t;NV $!!
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 `yO'[2
commercial invoice 商业发票 HrM$NRhu
commercial letter of credit 商业信用证 rD
&D)w
commercial loan 商业贷款;商业放款 O_~7Glu
commercial paper 商业票据 IG ~`i I
commercial paper market 商业票据市场 ZZxk]D<
commercial registry 商业登记处 vFv3'b$;G
commercial return 商业回报 I&VTW8jB
commercial sale 商业销售 )[Z!*a m
commercialization 商品化 lioc`C:
commercially viable 具商业利益;有利可图 KP]"P*?
?
Commerzbank AG 西德商业银行 w@-M{?R
commission 佣金;委员会 5's~>up&
Commission des Operations de Bourse of France 法国证券事务监察委员会 l'[A?%L%{
commission house 佣金行;代办行 pG3k
commission payable 须付的佣金 Cu;5RSr2Z
commission rebate 佣金回扣 v,@F|c?_S
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 3Q^fVn$tk
Commissioner of Banking 银行监理专员〔银监专员〕 E_T2z4lw
Commissioner of Estate Duty 遗产税署署长 ==N{1gO]
Commissioner of Inland Revenue 税务局局长 HD>q(cK_|8
Commissioner of Insurance 保险业监理专员 p@
NaD=9
Commissioner of Rating and Valuation 差饷物业估价署署长 pzZk\-0R
commitment 承担;已承担的开支;承担额;承担项目 #xh_
commitment fee 承诺费 2JGL;U$
Committee of the Hong Kong Association of Banks 香港银行公会委员会 EgjR^A1W2
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 XvTCK>1
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 a_~=#]a
Committee on Payment System [Hong Kong Monetary Authority] U8$4
R,+
支付系统委员会〔香港金融管理局〕 4T6 {Y
Committee on Unit Trusts [Securities and Futures Commission] IxZb$h[
单位信托委员会〔证券及期货事务监察委员会〕 V)ig)(CT
Commodities Dealers' Deposit Fund 商品交易商按金基金 Yf@e=:
Commodities Trading Commission 商品交易事务监察委员会 S$,'Q^~K
commodity 商品 u\yVR$pQ
commodity classification 商品分类法 w;6bD'.>;
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 Lh.b5Q|
commodity dealer 商品交易商 M5357Q
commodity exchange 商品交易所 NPa\Cg[
Commodity Exchange Compensation Fund 商品交易所赔偿基金 co8"sz0(U
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 ')Y'c
commodity flow method 商品流动法;商品流通法 MGS-4>Q#
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 Qn@Pd* DR
commodity futures contract 商品期货合约 H,unpZ(
commodity market 商品市场 I#F!N6;
commodity tax 商品税 w8S!%abl1
commodity trading adviser 商品交易顾问 k <iTjI*N
commodity trading adviser's representative 商品交易顾问代表 s$ENFp7P
commodity trading advisory contract 商品交易顾问合约 !>,m&O-x
commodity warrant 商品期权证 Z<[<n0o1
commodity-based investment 以商品为基础的投资 bNs4 5hDP
common fund 共同基金 }@ Z56
common property 分权共有财产 a' Ki;]q
common share 普通股 }je,")#W
common stock 普通股 `.jzuX
Commonwealth Bank of Australia 澳洲联邦银行 b//B8^Eong
Commonwealth Development Corporation 英联邦发展公司 x+8_4>,>Y7
Commonwealth Finance Ministers Conference 英联邦财长会议
afBE{
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 Ysq'2
Commonwealth income tax 英联邦入息税 }o4N<%/+
Commonwealth Preference 英联邦特惠制 )L{ghy
communal property 公有财产;公有产业 ^DeERB
communication expenses 通讯费用 R0ID2:i]F
Community Preference 欧共体特惠制 58\&/lYW
commutation of pension 退休金的折算 2WX7nK;I
commuted gratuity 折算酬金 J]lrS
commuted pension gratuity 经折算的退休酬金 (.wIe/
Companies Act [United Kingdom] 《公司法令》〔英国〕 wI]"U2L5
Companies Handbook 《上市公司手册》 tz4
]qOH8
companies inspector 公司检查员 I-y#Ks1p+
Companies Liquidation Account 公司清盘帐户 KqBk~-G
Companies Ordinance: Information to be Included in a Rights Issue Prospectus #} ~qqJ G2
《公司条例:供股章程须载有的资料》 -}O1dEn.
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》 9{k97D/
Companies Registration Officer 公司注册主任 ^k5ll=}
Companies Registry 公司注册处 )'17r82a
Companies Registry Trading Fund 公司注册处营运基金 <h%O?mkC
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 ]D[DU]K
Company Formation and Enforcement Division [Companies Registry] gb
^?l~SS
公司成立及条例执行部〔公司注册处〕 M FTkqbc
company in which the public are substantially interested 由公众拥有相当权益的公司 zJP6F.Ov!
company limited by guarantee 担保有限公司 @k[R/,#'[t
company limited by shares 股份有限公司 F<>!kK/c
company register 公司登记册 B~o\+n
company registration fee 公司注册费 wW>zgTG
company with limited liability 有限法律责任的公司 fkf1m:Ckh
company's memorandum 公司组织章程 S}APQ
company's reserve 公司储备 JD@J[YY5R
comparative advantage 比较优势;比较利益 2
rw%H
compensation 补偿金;赔偿 qmO6,T-|
Compensation Committee [Stock Exchange of Hong Kong Limited] 7+X:LA~U
赔偿委员会〔香港联合交易所有限公司〕 4wC+S9I#E^
compensation from insurance 保险赔偿 l^ZI* z7N
compensation fund 赔偿基金 /VmR<C?h
compensation fund levy 赔偿基金征费 zi`b2h
compensation rate 补偿率 rSXh;\MfB4
Compensation Review Committee 赔偿检讨委员会 'RRmIx2X
compensation scheme 赔偿计划 -~?J+o+Pr"
compensation trade 补偿贸易 l @^3Exwt
compensation value 补偿值 C<KrMRWh^
compensatory payment 补偿付款 (Yp+bS(PU*
competition and pricing strategy 竞争与定价策略 %K(<$!
competitive edge 竞争优势 pw7[y^[Qg
competitive price 具竞争力的价格 @u==x*{|
competitive tender 竞争性投标 'F>'(XWWQ
Compliance Committee [Stock Exchange of Hong Kong Limited] =t6z \WB
监察委员会〔香港联合交易所有限公司〕 [2"<W!p
component of expenditure 开支组成部分 T] 2q?;N
Composite Consumer Price Index 综合消费物价指数 i4^o59}8
composite index 综合指数 #fT*]NN
composite rating 综合评级 m[j70jYe
composite return form 综合报税表 nX$XL=6mJ&
Composite Securities and Futures Bill 《证券及期货综合条例草案》 t#q<n:WeYU
composite tax return 综合报税表 pZ/>[TP(%F
composition 组合成分;债务重整协议 ': N51kC
composition of earnings 收益组合成分 FQ
g~l4WX
compound increase 复合增加率;复合增长率 O_Oj|'bBC
compound interest 复利 Cvn#=6V3
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 ()~pY!)1/
comprador note 买办票据 V(Ub!n:j
comprador order 买办付款令票 K|dso]b/
comprehensive income tax 综合所得税 w@N
comptroller 审计主任 h;6lK$!c
compulsory liquidation 强制清盘 y|'SXM
compulsory winding-up 强制清盘 } CeCc0M
computation 计算;计算表 LX^u_Iu
computational procedure 计算方法 u_ABt?'
computer audit programme 电脑审计程序;电脑核数程序 Me
5_4H&Sg
concentrated position 集中持仓量 |SyMngIY
concentration risk 资金集中风险;集中融资风险 r*Yi1j/
concept stock 概念股 }Ho Qwy|&
concession 特许权;宽减措施;优惠 4:U?u
concession contract 特许经营权合约 {&"N%;`Q
concessionary rate 优惠率 kF/9-[]$g,
concordat 协定;契约;国际监管条约 In`mtn q
condition 条件 mEG#>Gg$
conditional endorsement 附有条件的背书 zbq@pj)Qu
conditional offer 有条件要约 .A6(D$O k
conditional sale agreement 有条件售卖协议 K)J(./
conditions of tender 投标章程 =JJL[}a|
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》 liXdNk8
conduct of business standard 业务操守准则 wE~V]bmtW
Confidentiality Understandings 保密谅解文件 =}.EY iD
confirmation letter 确认书 m9/}~Y#k
confirmation of mail transfer 信汇证明书 m=YU2!Mb
Confirmation of Payment 已缴税证明书 K_dOq68_
confirmed letter of credit 保兑信用证 kT;S4B
confirming bank 保兑银行 -wjN"g<
confiscation order 没收令 <:?r:fQX
connected transaction 关连交易 OF\rgz
consensus capitalism 共识资本主义 L'u\w
conservative investor 保守投资者 2Lx3=[ik
consideration 代价;对价;约因 aG^4BpIP
consideration issue [listing method] 代价发行〔上市方式〕 iezO9`
consideration other than cash 现金以外的代价 k+ze74_"
consignee 收货人;代售人 T<XA8h*
consignment 托运;寄售 ih7/}
consignor 付货人;托运人;寄售人 \EVBwE,
consolidated account 综合帐目 U\Z?taXB
consolidated account expenditure 综合帐目开支 z<yU-m2h
consolidated balance sheet 综合资产负债表 q5?# 3 T=
consolidated cash deficit 综合现金赤字 JU4qzi
consolidated cash surplus 综合现金盈余 ^k]XEW{PG
consolidated enterprises sectorial index 综合企业分类指数 *hw\35%P`?
consolidated net earnings 综合净收益;综合净盈利 9=UkV\m)
consolidated net profit 综合净利润;综合纯利 b j'Xg
consolidated policy 综合保单 >uSy
consolidated price 综合价格 ';<0/U
consolidated profit and loss account 综合损益帐;综合损益表 xXM{pd
consolidated public sector expenditure 公营部门综合开支 utIX %0
consolidated revenue account 综合收入帐 Nqu>6^-z0
consolidated shareholders' fund 综合股东资金 }K&7%N4LZ
consolidation of shares 股份合并 kXf'5p1
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 1PpyV f
consortium company 财团公司 ,G2TVjz
consortium loan 银团贷款 JfR%L q~
constant dollar figure 固定币值 ;cQ6g`
bM\
constant market price 固定市价 }2e??3
constant price 固定价格 ho$+L
constant price series 固定物价计算数列 yxH ( c
constant rate 固定比率 ?Orxmxc
2
constituent stock 成分股 t2lS
~l)
constitution 章程;组织章程 RO.k]x6
construction output 建造产出量 Bro9YP4<
constructive trust 法律构定信托 B&@?*^.
consultant accountant 顾问会计师 oZAB _A)[-
consultant's fee 顾问费 <TP=oq?I/
Consultation Paper on Proposed Regulation on Share Margin Financing #W|'1
OX4
《监管股票按贷财务的建议谘询文件》 R=|{n'n$0|
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability ;1a~pF S
《有关联交所检讨董事资格的程序的谘询文件》 !1ED~3/X
consumer behaviour 消费者行为
Z
/9>
Consumer Council 消费者委员会 CO`_^7o9(
consumer credit financing operation 消费者信贷业务 t]YC"%[S
consumer demand 消费者需求 BG<q IQd
consumer durables 耐用消费品 Y*14v~\'
consumer expenditure 消费开支 /K(o]J0F
consumer goods 消费品 THS.GvT9[
consumer market 消费市场 |cR;{Z8?_
consumer price 消费物价 c`o7d)_Ke
Consumer Price Index [CPI] 消费物价指数 }b-g*dn]5
Consumer Price Index (A) 甲类消费物价指数 QnJZr:4b
Consumer Price Index (B) 乙类消费物价指数 2K3{hxB
Consumer Price Index Classification System 消费物价指数分类法 8p: j&F
Consumer Price Index Report 《消费物价指数月报》 g4l
!xT
Consumer Price Index series 消费物价指数系列 /bi}'H+#
consumer price inflation 消费物价上涨 sIxTG y.
Consumer Representative Action Fund 消费者集体诉讼基金 ;LMJd@
consumer sentiment 消费意欲 ihfiK|a
consumer spending 消费开支;消费支出 W' s
consumption expenditure 消费开支 lMBLIB]i
consumption pattern 消费模式 ^3UGV*Ypk
consumption product 消费产品 `tn{ei
consumption tax 消费税 D8xmE2%
contango 交易延期费;延期交割费;期货溢价 1 A\OC
contingencies warrant 紧急拨款令;应急支款授权书 H(Z88.OM
contingency 应急费用;意外开支准备金 MerFZd 1
contingency allowance 应急准备金 Gy6l<:;
contingency sum 应急费用;意外开支准备金 tfGHea)M
contingent assets 或有资产 !s&NT @ S
contingent debt 或有债权;待确定债务 fe9LEM8j
contingent interest 待确定的权益 wf:OK[r9
contingent liabilities 或有负债 ^Gqt+K%
contingent profit 或有利润 o/+13C
contingent right 或有的权利 SF>c\eTtx
continue to hold a deposit 继续持有存款 c5u@pvSP
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 i ~{Ufi
continuing rent 连续租金 Y$?9Zkp>
continuing trustee 留任受托人 tQBRA/
continuous licensing system 长期持牌制度 , T8>}U(
Continuous Net Settlement System [CNS System] 持续净额交收系统 6e[VgN-s
contra account 对销帐户 lw<c2C
contra flow 资金回流 [@5Ytv H
contra item 对销项目 GhIKvX_N
contra transfer 对销转拨 SgS~ {4Zx*
contract 合约 Mw;sLsu
contract for difference 差价合约 RH&~+5
contract for service 服务合约 U4b0*` o
contract for settlement 平仓合约 (w}H]LQ
contract note 成交单据 P7{gfiB
contract of copartnery 合伙合约 Uk6HQQ
contract of indemnity 弥偿合约 x;8A!8w
contract of insurance 保险合约 AD|2qM))
contract of reinsurance 再保险合约 ~x]jB
contract price 合约价格 Bq$rf < W
contracting party 订约人;立约人;缔约国 t({W
[JL
contractual agreement 合约协议 D?NbW @]
contractual commitment 合约承担 #6CC3TJ'k
contractual joint venture 合约式联营企业 /N&CaH\;^$
contractual mutual fund 合约互惠基金 a+%6B_|\
contractual right 合约权利 :(M(>4t
contractual savings fund 合约储蓄基金 "C I=`=
contributed surplus 实缴资本盈余 pP*a
contribution 出资;供款;捐款;分担款项 $d_|NssvU
contribution account 供款帐户 ;n&t>pBM
contribution to gross domestic product 在本地生产总值中所占比率 OHhsP}/
contribution to investment 出资额 +Zaj,oEE
contribution to pension fund 退休金供款 `1bv@yzq
contributor 供款人;出资人;捐助人 !Rhlf.x
contributory 分担人 Yi$vg
contributory scheme 供款计划 B Z?.D_bu
contrived cessation of business 有预谋的停业 #?/<
control 控制权;控制;管制 ' <@3i[M
control of a company 公司的控制权;公司控股权 SUU !7Yd|
control of business 业务的控制权 sXD1C2o
controlled company 受控制公司 E.Jkf\
controller 控制人;控权人;会计长 IX>d`O61*g
controller of an authorized institution 认可机构控权人 \uaJ@{Vug
controlling company 控股公司 yrC7F`.
controlling interest 控制权益;控股权益 v~@pMA$(h
controlling officer 管制人员 V{:A3C41
controlling officer's report 管制人员报告 USM4r!x
controlling shareholder 控股股东;持有控股权的股东 d~1gMz+)
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》 mqSQL}vR
conventional lending 传统放款;常规放款 RT.D"WvT
conversion 兑换;换算;转换〔证券〕 -UOj>{-
conversion factor 换算因数 d~JKH&x<
conversion of stock 公债的转换 jAm3HI
conversion rate 兑换率;换算率;转换价格〔证券〕 +PcmJ
convertibility 可兑性;兑换性;自由兑换 c+hQSm|bf)
convertibility undertaking 兑换保证 paD !Z0v&
convertible 可兑换;可换股 7r~~Y%=C|
convertible currency 可兑换货币 Lcg)UcB-#
convertible debenture 可转换债权证 6er-{.L=
convertible loan stock 可转换股的债权股额 &C"L
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 Y]B)'[=h
conveyance 转易;转易契;财产转让证书 WZ*ws[dVI
conveyance of property 财产转让 VCD:3U 8
conveyance on sale 售卖转易契 +h r@#n4A
conveyancing fee 业权转易费 no9;<]4
conveyancing scale charges 物业转易收费标准 &GB:|I'%7
cooling-off period 冷静期 WRrd'{sB
co-owner 共同拥有人;分权共有人 vJ-q*qM1
co-partner 共同合伙人 ~;#Y9>7\\'
co-partnership 共同合伙 b"#WxgaF
Copenhagen Stock Exchange 哥本哈根证券交易所 Y}#J4i0b*
core capital 核心资本 d;>#Sxf
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons ,^eYlmT>6
《适用于注册人的衍生工具场外交易活动的核心运作和财务风险管理机制》 \ywXi~+kUv
Core Principles for Effective Banking Supervision [Basle Committee] iC98_o_9
《有效监管银行业的主要原则》〔巴塞尔委员会〕 ^]W<X"H+Z
cornering “夹仓”;轧空;囤积居奇 {6_|/KE9_
corporate borrower 借款公司;借款机构 --|Wh^i>?
corporate business 公司企业;公司业务 WYEKf9}
Corporate Communications Department [Stock Exchange of Hong Kong Limited] k6sI
L3QJ0
企业传讯部〔香港联合交易所有限公司〕 ~e+\k>^eN
corporate customer 公司客户 j]aoR
corporate dealer 公司交易商 :uK?4
Corporate Finance Division [Securities and Futures Commission] ecCr6)
企业融资部〔证券及期货事务监察委员会〕 enSXP~9w
Corporate Finance (D.T.C.) Limited 协联财务有限公司 Z(ACc9k6:'
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 Cif>7]M
corporate governance 公司管治 eFL=G%
corporate income tax 公司所得税 xx{PespNt
corporate investment adviser 公司投资顾问 o'f?YZ$.
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 {:]9Q Tq
corporate plan 公司计划 ,u`YT%&L
corporate practice 执业法团 ,z-}t&
_t
corporate profits tax 公司利得税 s0k`p<q
corporate savings 公司储蓄 jO1r)hw N>
corporate service tax 公司服务税 (tZrw5@
corporate signature 法团的签名 /.o^R6
corporation 法团;公司 .2v_H5<
corporation bond 公司债券 *U]V@;XF
corporation stock 公司股证;地方债券〔英国〕 |>tKq;/
corporation tax 公司税 YYu6W@m]
correction phase of stock market 股市调整期 :qIXY/
Correctional Services Industries Suspense Account 惩教工业暂记帐 RkBb$q9F]
corrective affidavit 修正遗产申报誓章 V9dF1Hj
correspondent bank 代理银行 R)RG[F#
Cosmos Finance Limited 宇宙财务有限公司 }5}.lJ:
cost 成本;费用;价格 PSZL2iGj9V
cost centre 成本中心 NR5oIKP?
cost competitiveness 成本竞争力 qx4I_%
cost control 成本控制;成本管理 IbP#_Vt
cost convention 原值成本法;成本惯例 Zy(W^~NT
cost effectiveness 成本效益;经济效益 f v9V7
cost efficiency 成本效率 Te}8!_ohyC
cost element 成本要素 fDvl/|62{
cost flow 成本流转 Db1pW=66:
cost input 投入资金 Xt@Z}B))pu
cost management information system 成本管理资料系统 cxr=k%~}J
cost of an asset 资产成本 INi]R^-
cost of borrowing 借贷成本 I.94v
#r
cost of capital 资本成本;资金成本 b+&%1C
cost of installation 安装费 |qmu_x\
cost of issue 招股费用;发行股份费用 gm[z[~X@
cost of living 生活费用 {yB&xj[z
cost of transmitting 传送费用 h9Y%{v
cost overrun 成本超支 C@L$~iG
cost price 成本价格 t`,`6@d
cost price structure 成本价格结构 LkK~%tY
cost to the revenue 政府收入的损失;政府减少的收入 Gq }U|Z
cost-benefit analysis 成本效益分析 =aoMii
cost-benefit study 成本效益研究 viMzR(JU
cost-book company 以成本帐原则组成的公司 HFaj-~b
cost-effectiveness analysis 成本效益分析 h?;T7|^
costing 成本计算;成本计算法 TG+VEL |T
costing and pricing policy 成本及定价政策 Ndcg/d
costing exercise 成本计算工作 :X]itTrGs
costing review 成本检讨 kMt 8/ E`
cost-of-living allowance 生活津贴 bj"J'
cost-of-living index 生活指数;生活费用指数 :kf`?u
cost-plus pricing 成本加成定价法 86mp=6@
cost-push inflation 成本推动的通货膨胀 Yo("U8:XX
cost-recovery basis 收回成本的原则 Vy938qX
cost-related charges 依成本而定的收费 <-D0u?8
cost-related fee 依成本而定的收费 w$`5g
co-surety 共同担保人 e^[H[d.WMC
co-trustee 共同受托人 [ zEUH:9D
cotton futures 期棉 )_i
qAqkS
Council of SEHK 联交所理事会 ?Vdia:
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 52,m:EhL
counterclaim 反申索 0 SNIYkGE
counterfoil 联页〔收据〕;存根〔支票〕;票根 I{*<