C: iiPVqU%
s5VK
calendar year figure 历年数字 FOTe,F.8
call 催缴通知;认购期权 #dauXUKH
call deposit 通知存款;活期存款 k%.v`H!
call loan 短期同业拆借;通知贷款 \((iR>^|
call margin 补仓;追加保证金 37U8<
call market 短期同业拆放市场 2f,8Jnia
call money 短期同业拆借;活期贷款 BhJ>G%
call option 认购期权;看涨期权 ~MG6evm &
call price 赎回价格;提前赎回价 t7Q$
call warrant 认购认股权证;回购认股权证 TDh)}Ms
callable share 可收回股份;可兑付股份 W5R/Ub@g
called up share capital 已催缴股本 Za|7gt];l
Canadian Dollar [CAD] 加拿大元 _}l(i1o,/
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 a"#t'\
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 $S6(V}yh
cancellation price 取消费 Etz#+R&*
cap 上限 *6s_7{;
capital 资本;资金 o|xf2k
Capital Accord 《资本协定》 f1'ByV'2
capital account 资本帐;非经常帐 ]iV]7g8:
capital account commitment balance 资本帐承担额结余 N63?4'_W
Capital Adequacy Directive [CAD] 《资本充足指引》 x ytrd.
capital adequacy ratio [CAR] 资本充足比率 ti5fsc
capital allowance 资本免税额 E?w#$HS
capital alteration 资本变更 |IAx!Z-P
capital and liabilities ratio 资本负债比率 }z]d]
capital and liquidity requirement 资本与流动资金的规定 MK#
capital appreciation 资本增值 3D|Lb]=
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〕 </I%VHP,[f
capital assets 资本资产 ;}B=g/C
capital at risk 风险资本 l6'KIg
capital base 资本基础;资金基础 uKx:7"KD
capital charges 资本支出;资本费用 m#+0m!
capital commitment 资本承担 EjPR+m
capital contribution certificate 出资证明书 hb[ThQ
capital convergence 划一资本充足比率 rZI63S
capital cost 资本成本;建设成本;建设费用 d?oXz| ;H(
capital cover 资本保证 Y.m1d ?H 1
capital deficit 资本亏绌;资本赤字 "im5Fnu
capital divided into shares 资本分成股份 >N^<Q4%2
capital element 资本因素;资本部分 h,[L6-n
capital equipment 资本设备 ?q!4 REM
capital expenditure 资本开支;非经常开支 l+;S$evY
capital expenses 资本费用 [if(B\&
capital financing 筹集资本;以非经常收入支付非经常开支的结算 5<Kt"5Z%7
capital flow 资金流量 >?+Rtg|${
capital formation 资本形成;集资 ^gVQ6=z%
capital formation figure 资本组合数字 ,2AulX1
capital fund 资本基金 ;D'm=uOl
capital gain 资本增益;资本增值 rfDGS%!O%
capital gains tax 资本增值税 )Kx.v'
capital goods 资本财货;资本货物 ,ei9 ?9J1
capital grant 非经常补助金;非经常拨款;建设补助金 u6C_*i{2
capital grant cycle 建设补助金周期 A!Tl
capital injection 注入资本;注资 imOIO[<;
capital input 投入资本 ;adZ*'6u
capital intensity 资本密集度 |
.+P ;g
capital intensive 资本密集 5bb#{?2i
capital investment 资本投资 0\i\G|5
Capital Investment Fund 资本投资基金 CH7a4qL`
capital loss 资本损失 1c,#`\Iikd
capital maintenance 资本保值;资本保留 f@sC~A. 9\
capital market 资本市场;资金市场
s(_z1
capital market instrument 资本市场票据 O+!4KNN.-
capital money 资本款项 kQI'kL8>
capital money subject to a trust 信托财产资本 [Or1
capital movement 资本流动 <.`i,|?MHS
capital nature 资本性质 Lginps[la
capital outlay 资本支出 /[c_,G""
capital portion 资本部分 j*>]HNo&
capital profit 资本利润 +1#;s!e
capital project 基本工程项目;非经常开支项目 "1|geO|
capital receipt 资本收入 D*UxPm"pw
capital redemption 资本赎回 @
2hGkJ-
capital redemption business 资本赎回业务 shB3[W{}!)
capital redemption contract 资本赎回合约 {"jtR<{)
capital redemption reserve 资本赎回储备 7
\xCNOKh
capital reduction 资本减缩;减资 N+~
MS3
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] $\/i t
股本削减计划〔香港联合交易所有限公司〕 &NF$_*\E
capital repayment 偿还资本 i:Y5aZc/Ds
capital reserve 资本储备;后备资本 54{E&QvL8o
capital revenue 资本收益;非经常收入 *~U*:>hS
capital spending 资本开支;资本支出;非经常开支 &CRgi488b
capital stock 股本 -75mgOj.#
capital stock subscription 认缴股本;认购股本 <uU<qO;6
capital subsidy 建设津贴;基本建设津贴 N/>:})dav
capital subvention 非经常资助金 CeU=A9
capital sum 资本额 HH6n3c!:mm
capital tax 资本税 "E<+idoz
capital transfer tax 资本转移税 62;xK-U
capital turnover 资本周转率 /nv*OKS|
capital value 资本价值 V+D <626o
capital works project 基本工程项目 4SUzR\
Capital Works Reserve Fund 基本工程储备基金 kjQW9QJ<
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 -[N9"Z,
capitalization 资本化;资本总额 `JV(ae0
capitalization of interest 利息化作本金 NPv.7,
capitalized interest 化作本金的利息 }72\Aw5
capitalized loan 转作资本的贷款 ~jJ.E_i
capitalized value 资本还原值;资本化价值 :}36;n<['
capitation grant 按人计算的补助金 N, u]2,E
captive insurance business 专属自保保险业务 =84EX<B
car insurance 汽车保险 NxA4*_|H9
Caribbean Development Bank 加勒比开发银行 nGX3_-U4
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] qu#xc0?
意大利嘉利堡银行 VZ IY=Q>g
cartel 同业联盟;卡特尔 *]/iL#
cartelized rates system 联营式利率制度 ,^n&Q'p3
cash 现金;现款 `3? HQ2n
cash accounting system 现金会计制度 4cy,'B
cash acquisition 以现金投资所得的资产 byP< !p*
cash allowance 现金津贴 %Un wh1VG
cash assets 现金资产 bD/ZKvg
cash at bank 银行现金;银行存款 o6w8Y/VPu
cash balance 现金结余 "N'W~XPG
cash basis 现金收付制;收付实现制 2aR9vmR
cash basis accounting 现金收付制会计;收付实现制会计 yX*$PNL5w
cash bonus 现金红利 izcjI.3e,
cash book 现金出纳帐;现金簿 feS$)H9-
cash client 现金客户 Nk7=[y#z
cash commission rebate 现金回佣 wWx{#!W
cash compensation 现金补偿 7MZH'nO
cash contribution 现金承担额;现金分担额 nT01B1/<]
cash cost 直接费用;现金成本 >Mh\jt\
cash coupon 现金礼券 &'zc2
cash credit 现金信贷 +qpG$#J0
cash deficit 现金赤字 /?
d)01
cash deposit and withdrawal 现金收支 K2Ro0
cash disbursement journal 现金支出日记簿 Is6}VLbB
cash disbursement slip 现金支出传票;现金支出单 *@^@7`W
cash flow 现金流量;银根 l -nH
cash flow lending 流动现金放款;无抵押融资 |RD)pvVM
cash flow statement 现金流量表;现金流动表 }&L%c>
cash flow surplus 现金流量盈余 x'?p?u~[
cash in hand 库存现金;手头现金 Nw9:Gi
cash in till 备用现金 yK&
cash in transit 运送中现金;在运现金 $"(
15U
cash input 投入现金 N)D+FV29y
cash input figure 现金投入数字 o(DG 3qk
cash limit 现金支出限额;现金限额 Hn(Eut7%
cash margin 现金保证金 y'b*Dk{
cash market 现货市场;现金交易市场 WC=d@d)M
cash offer 现金要约;现金补偿额 !U}2YM
J
cash payment 现金付款;现金支付 6&;GC<].(y
cash position 现金头寸 S"?fa)~
cash price 现金价格 WK?5`|1l:x
cash receipts journal 现金收入日记簿 1MO-60
cash receiving slip 现金收入传票;现金收入单 Xm|~1 k_3
cash settlement 现金结算 =Yl ea,S
cash surplus 现金盈余 N.q*jY=X|
cash with order 订货付现;凭票即付 .`_iWfK
cashier's order 银行本票 Lj GZp"&{
cashier's order outstanding 未承兑的银行本票 |/xx**?
cash-limited subhead 有现金支出限额的分目 e-v|
cash-sweep 现金彩票活动 ~4=*kJ#7
casual client “散客”;“散户” &L+.5i
CCASS Depository 中央结算系统证券存管处 W,H8B%e
CCIC Finance Limited 中芝兴业财务有限公司 Fx.Ly]L
cedant 分出者 4'`P+p"A
ceding company 分出公司 U$OI]Dd9
ceding insurer 分出保险人 QD3tM5(Yr
ceiling 上限 a:l-cZ/!
ceiling price 最高限价 c'3N;sZ*B
central bank 中央银行 FP=27=
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 Z- a
central banking 中央银行业务 Y-y yg4JH
central banking function 中央银行职能 &wY$G! P
Central Clearing and Custodian System 中央结算及托管系统 >w7KOVbN3
Central Clearing and Depository System 中央结算及存管系统 Q 318a0
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 `#l3a
central clearing house 中央结算所 B K=w'1U
central clearing system 中央结算制度;集体交收系统 ILAn2W
central custody system 中央托管系统 MIr+4L
central depository 中央存管处 1d FuoX
central depository system 中央证券存管制度 of_y<dd[G
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 ^Z;zA@[wt
central rate 中央汇率;中心汇率 P[G>uA>Z1
Central Registration Hong Kong Limited 香港中央证券登记有限公司 Y2 J-`o$5
Central Tender Board 中央投标委员会 -j]k^
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 x,U_x
centralized budgetary and payments system 集中预算及支付制度 DZC@^k \E
centred 12-month moving average 十二个月定位移动平均数 #I453
certificate of approval 批准证明书 EmcLW74
certificate of beneficial entitlement to property 资产权益证书 TE+>|}]R
certificate of compliance 合格证明书;合约完成证明书 b=/'cQ
certificate of deposit [CD] 存款证 aif;h!
?y
certificate of exemption from estate duty 豁免遗产税证明书 D%yY&q;
certificate of incorporation 公司注册证书;法团注册证书 /qIl)+M
certificate of incorporation of registered trustees 注册受托人法团证书 r*l3Hrho~K
certificate of indebtedness [CI] 负债证明书 fM"*;LN!N
certificate of insurance 保险证书 1]~w?)..'
certificate of interest 权益证明书;息票 p+V#86(3
certificate of means 资产证明书 %2zmc%]r
certificate of participation 参与证明书 f!#!
certificate of payment of profits tax 缴付利得税证明书 zX&SnT1~
certificate of preference 特惠税证 |0=UZK7%O
certificate of rateable value 应课差饷租值证明书 ]n|Jc_Y
certificate of registration 登记证书;注册证明书 jO&*E'pk
certificate of satisfaction 清偿证明书 3*=0`}jMJ
certificate of transfer 转让证明书 u>"0>U
certificate to bearer 不记名证明书 mvZ#FF1,J
certification 核证 <8^x
Mjc
certification fee 核证费 y')OmR2h
certified cheque 经银行证明可兑现的支票 I8
:e`L
certified public accountant [CPA] 执业会计师 ciS,
certified statement 经证明的报表 {k)gDJU
cessation of business 停业 kUgfFa#_
cession 分保 Df^F)\7!N?
C.F. Finance Company Limited 浙一财务有限公司 Fa )QDBz)
chance 机会;中彩机会 \]u;NbC]
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 O[C4xq
change of domicile 迁册 >SK:b/i
change to estimates 修订预算 h0rPMd(K
change to the approved estimates of expenditure 核准开支预算的变动 +GI906K
charge 费用;押记;抵押 u##th8h4U
charge number 税单号码 h<LFTYE@
charge on assets 资产的征税 Tf86CH=)5
charge upon general revenue 从政府一般收入中拨款支付 K"0IW A
chargeable 可予征收;应课税的 LTTMa-]Yy
chargeable agreement for sale 可予征收印花税的买卖协议 (h3L=
chargeable income 应课税入息 Ku75YFO,5
chargeable normal trading receipt 应课税的一般营业收入 Kgu8E:nL
chargeable profit 应课税利润 nMyl(kF[
chargeable to tax 应课税 2jFuF71
charged to... 记入……帐目 \_
3>v5k|
chargee 承押记人 __g
k:a>oQ
charge-holder 受押人 DW. w=L|5R
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 Cq\XLh `
charging order 押记令 eThaH0
chargor's right 押记人的权利 G](4!G&
charitable donation 慈善捐款 e7RgA1
charitable trust 慈善信托 0X=F(,>9
charity property 慈善财产 @AEH?gOX
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 4E39]vb
charter 章程;特许权 B.q/}\
?(
charter of incorporation 成立章程 y7,I10:D
chartered accountant 特许会计师 C`[<6>&y
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 fST.p|b7
Chartered Institute of Public Finance and Accountancy [United Kingdom] : {p'U2
特许公共财政及会计学会〔英国〕 Jb QK$[z"
charterer 承租人 QqA=QTZ}
Chase Manhattan Asia Limited 美国大通亚洲有限公司 !D#"+&&G8
Chase Manhattan Bank 美国大通银行 .[Sis<A]%
chattels 实产 VeYT[Us"
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 -&1(~7
Che Hsing Finance Company Limited 浙兴财务有限公司 4S<M9A}
check-and-balance system 制约平衡制度 )}ev;37<C
Chekiang First Bank Limited 浙江第一银行 7n7Xyb
cheque 支票 {&=+lr_h?
Chiao Yue Finance Company Limited 侨裕财务有限公司 5=pE*ETJ
Chiba Bank, Ltd. 千叶银行 iW5cEI%tb
Chicago Board of Options Exchange 芝加哥期权交易所 hNN>Pd~;
Chicago Board of Trade 芝加哥交易所 2J7|y\N,
Chicago Mercantile Exchange 芝加哥商品交易所 ldA_mj{
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 Z0,jg)sA4
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 H;/do-W[
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 FK _ ZE>
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 J:Cr.K`
child allowance 子女免税额 v e&d"8+]
China & South Sea Bank Limited 中南银行 IO\l8G
China Affairs Committee [Hong Kong Futures Exchange Limited] OQ-)
4Uk}
中国事务委员会〔香港期货交易所有限公司〕 Rx-\B$G
China concept stock 中国概念股 ?I}RX~Tgg
China Construction Bank 中国建设银行
(dy(.4W\
China Development Division [Stock Exchange of Hong Kong Limited] %HUex
6!
中国发展科〔香港联合交易所有限公司〕 ,mHME~
China Economic News 《中国经济新闻》 7%*#M#(T
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 m5K?oV@n
China State Bank Limited 国华商业银行 vqm|D&HU
Chinatrust Commercial Bank, Limited 中国信托商业银行 J p'^!
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 8 A>OQR
Chinese Bankers Club, Hong Kong 香港银行华员会 -D`1z?zHra
Chinese Banks' Association 香港华商银行公会 GG%b"d-
Chinese Gold and Silver Exchange Society 金银业贸易场 4V@%Y,:ee
Chinese New Year bonus 年奖;年终花红 (GJtTp~2C4
chit fund 银会 FZ"n6hWA
Chiyu Banking Corporation Limited 集友银行有限公司 F%w!I 9
Chiyu Finance Company Limited 集友财务有限公司 [`n_> p!
Cho Hung Finance Limited 朝兴金融有限公司 Na0^csPm
choses in action 无形动产;据法权产 B)0/kY7c
chronological book 序时帐簿 ,PeR}E;c
Chubu Securities Finance Company 中部证券金融公司 Q((&Q?Vi
Chung Khiaw Bank Limited 崇侨银行 'RjEdLrI
Chung Nan Finance Company Limited 中南财务有限公司 *u},(4Qf
Chuo Trust & Banking Co., Ltd. 中央信托银行 KF%BX~80C
Chuo Trust Asia Limited 中央信托亚洲有限公司 >h7(kj:
Citibank, N.A. 万国宝通银行 GwX)~.i
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 "Z.6@
c7
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 .n8R%|C5
Citicorp International Limited 万国宝通国际有限公司 JW>k8QjyN
civil debt 民事债项 =pL$*`]?
Civil Service Pension Reserve Fund 公务员退休金储备基金 =o#Z?Bn5
claim 申索;索偿;债权 @%4'2b
claim equalization fund 申索平衡基金 K~L&Z?~|E
claim for refund of property tax 申请发还物业税 "n%j2"TYJj
claim of debt 债权申索 G5}_NS/
claim on bank 对银行的债权 Zbczbnj
claim to dividend 摊还债款申索 f_c\uN@f
claimant 申索人;索偿人 XGa8tI[:X
claims statistics 申索统计数字 Ip
t;NlR
class of insurance business 保险业务类别 KuR]X``2
class of property 财产类别 %\JGDM*m
claw-back 递减率 pDS[ecx
clearance cost 清拆成本 01.q9AGy
clearing 结算;票据交换;清算 #}7T$Va
clearing account 结算帐户 MCE@EFD`\
clearing and settlement system 结算和交收系统 72nZ`u
clearing balance 结算差额 ,Fn;*
clearing bank 结算银行 ?!RbS#QV}
clearing cheque 交换支票 rJiF2 W
clearing house 结算所;票据交换所 EQyX!
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 Gu$/rb?
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 S{^x]h|?
clearing member 结算会员 13?:a[~=Y
Clearing Members' Fund 结算会员基金 A7L; ims7
clearing participant 结算参与者 7$*E0
clearing rebate 结算费用的回佣 mV}bQ^*?Z
Clearing Rules [SEHK Options Clearing House Limited] _7!ZnJrR
《结算规则》〔联交所期权结算所有限公司〕 6wp1jN
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 @b(@`yz.a
Clerk to the Board of Review 税务上诉委员会书记 DOWWG!mx
client 客户;委托人;当事人 {
j_-iF
client agreement 客户协议 o*K7(yUL4
client confidentiality 客户保密的责任 }83
8F&
client money 客户款项 ip?]&5s
client statement 客户结单 aen%
clients fund 客户资金 []>rYZ9bv
close 结算;收市;收盘 :Wbp|:N0
close a position 平仓;轧平头寸 /
&Z8g4vc
close company 股份不公开的公司 -nGcm"'6F
close higher 收市时价位较高 vHvz-3
close lower 收市时价位较低 2/3yW.C
close mixed 收市时荣辱互见 P5my]4|x
close of exchange 交易所停市 |uy@v6
close of financial year 财政年度终结 ?)9L($VVD
close out 平仓 `,4yGgD!4
close out a long position 平长仓 k<*v6
sNs;
close out a short position 平空仓 G$,s.MSf
close steady 收市时价格稳定 6aB]&WO1@
close the gap 弥补差距 M4Cb(QAVP
closed position 平仓 faOiNR7;h
closed-end investment corporation 股份固定的投资公司 4}C
\N
close-out price 抛售价格 qt9jZtx
closing account 决算帐户 |mMsU,*gB
closing balance 期终结余;收市结余 :?~)P!/xl5
closing price 收市价;收盘价 ;?q(8^A
closing quotation 收市价;收市行情 2#NnA3l]x%
closing rate 收市汇价;收盘汇率 zWo
closing transaction 平仓交易 igL5nE=n
clothing levy 成衣税 TDw~sxtv&
club deposit 零存整付存款 SE*;6&yL
Code of Aid 《资助则例》 mh4 VQ9
Code of Banking Practice 《银行营运守则》 xD*Zcw(vj~
Code of Best Practice [Stock Exchange of Hong Kong Limited] -`8@
《最佳应用守则》〔香港联合交易所有限公司〕 G-i2#S
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〕 ZC2aIJ
Code of Conduct for Persons Registered with the Securities and Futures Commission cEf"m?w
《证券及期货事务监察委员会注册人操守准则》 AyQ5jkIE^{
code of practice 实务守则;经营守则;执业守则 Q@}SR%p
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 sDs.da#*2
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 Q"s6HZ"YI
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 r1F5'?NZ(0
Code on Pooled Retirement Funds 《集资退休基金守则》 mNC?kp
Code on Share Repurchases [Share Repurchase Code] .WSn Y71
《公司购回本身股份守则》〔《股份购回守则》〕 . AA#
G
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 X"3p/!W.4
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 vE`;1UA}
co-debtor 共同债务人 q5Zu'-Cx@
co-financing scheme 共同融资计划 _3W .:
cognizance 证明令 @[joM*U
coin 硬币 *CGHp8
coin replacement programme 硬币取缔计划 Zbl*U(KU?
coin set 套装硬币 K?M~x&Q
coinage 硬币 8m
H6?,@6
Coinage Security Fund 硬币发行基金 c|:EMYS
cold call 主动与准客户接触 OqsuuE
collapse in prices 价格下泻;价格下挫;价格暴跌 el<Gd.p.d
collateral 抵押品 {{gd}g
collateral bond 担保债券 8~qpOQX^V
collateral loan 抵押贷款 t{UWb~"
collateral security 附属抵押品 8yYag[m8
collection 征收;收取 jCj8XM{c>
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 Uf_mwEE
collection of betting duty 收取博彩税 Tq*<J~-
Collection Office [Inland Revenue Department] 收税处〔税务局〕 Dd0yQgCu
collective consumption 集体消费 p\I3 fI0i
Collector 收税主任 Z
OAg7
Collector of Rates 差饷征收官 -mO<(wfV>
Collector of Stamp Revenue 印花税署署长 lpd~U 2&
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 IecD41%
combined surplus 合并盈余 |CQjgI|;
combined visible and invisible trade account 有形及无形贸易合并帐目 J7wwM'\
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 P5dD&
commemoration coin 具纪念性的硬币 )y!gApNs"
commencement of winding-up 清盘开始 )2Q0NbDn
commerce and industry sub-index 工商分类指数 ;=%cA#}_0
commercial activity 商业活动 X`Lv}6}xT
commercial bank 商业银行 {?w*n_T.
Commercial Bank Act of Norway 《挪威商业银行法》 5y='1s[%
Commercial Banks Law 《商业银行法》 WSF$xC/~
commercial borrowing 商业借款 R/B/|x
Commercial Code of Japan 《日本商法》 tOF8v8Hd
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 cWQ &zc
commercial invoice 商业发票 x5#Kk.
commercial letter of credit 商业信用证 ^755LW
commercial loan 商业贷款;商业放款 1*#hIuoj'
commercial paper 商业票据 \'w.<)(GI
commercial paper market 商业票据市场 !oRN,m[7)p
commercial registry 商业登记处 \/wk!mWV@
commercial return 商业回报 SRHD"r^@
commercial sale 商业销售
3<Z@!ft8
commercialization 商品化 <|3F('Q"
commercially viable 具商业利益;有利可图 9$(N q
Commerzbank AG 西德商业银行 2
=>3B
commission 佣金;委员会 IAmMO[9H
Commission des Operations de Bourse of France 法国证券事务监察委员会 CJ3/8*;w
commission house 佣金行;代办行 ls "Z4v(L6
commission payable 须付的佣金 5M>SrZH
commission rebate 佣金回扣 Zic:d-Q47
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 *|+$7j
Commissioner of Banking 银行监理专员〔银监专员〕 vl`St$$|
Commissioner of Estate Duty 遗产税署署长 5}]gL
Commissioner of Inland Revenue 税务局局长 E_z,%aD[
Commissioner of Insurance 保险业监理专员 A6;[r #C
Commissioner of Rating and Valuation 差饷物业估价署署长 hR>`I0|p&
commitment 承担;已承担的开支;承担额;承担项目 : T4ap_Ycq
commitment fee 承诺费 F9IPA%
Committee of the Hong Kong Association of Banks 香港银行公会委员会 ;$r!eFY;
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 hg^klQD
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 C0>)WVCK
Committee on Payment System [Hong Kong Monetary Authority] p2GN93,u@P
支付系统委员会〔香港金融管理局〕 <Lle1=qQ
Committee on Unit Trusts [Securities and Futures Commission] !?B2OE
单位信托委员会〔证券及期货事务监察委员会〕 \3t)7.:4
Commodities Dealers' Deposit Fund 商品交易商按金基金 Vx n-
Commodities Trading Commission 商品交易事务监察委员会 O4W2X@
commodity 商品 2ZxZ2?.uJ
commodity classification 商品分类法 :r_/mzR#
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 Je#3
commodity dealer 商品交易商 :y!{=[>M(
commodity exchange 商品交易所 ^X*l&R_=R
Commodity Exchange Compensation Fund 商品交易所赔偿基金 I\82_t8
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 BQ~\ p\
commodity flow method 商品流动法;商品流通法 6A} 45
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 jdD`C`w|,
commodity futures contract 商品期货合约 i:^
8zW
commodity market 商品市场
({t6Cbw
commodity tax 商品税 )5U7w
commodity trading adviser 商品交易顾问 .18MMzdN
commodity trading adviser's representative 商品交易顾问代表 04E#d.o'
commodity trading advisory contract 商品交易顾问合约 V#-8[G6Ra
commodity warrant 商品期权证 qEPC]es|T
commodity-based investment 以商品为基础的投资 o l+*Oe
common fund 共同基金 9\R+g5
common property 分权共有财产
["Jt2
common share 普通股 RM`iOV,Y
common stock 普通股 MJ@PAwv"
Commonwealth Bank of Australia 澳洲联邦银行 u+]8Sq
Commonwealth Development Corporation 英联邦发展公司 !2g*=oY
Commonwealth Finance Ministers Conference 英联邦财长会议 KQrG|<J
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 k`,>52
Commonwealth income tax 英联邦入息税 ,-Yl%R.W=
Commonwealth Preference 英联邦特惠制 AhSN'gWpbF
communal property 公有财产;公有产业 WS ^%<
h#
communication expenses 通讯费用 09HqiROw
Community Preference 欧共体特惠制 y)+lU
commutation of pension 退休金的折算 y$HV;%G{26
commuted gratuity 折算酬金 8<X;
8R
commuted pension gratuity 经折算的退休酬金 @avG*Mr^
Companies Act [United Kingdom] 《公司法令》〔英国〕 a"X9cU[
Companies Handbook 《上市公司手册》 6t`cY
companies inspector 公司检查员 [`|gj
Companies Liquidation Account 公司清盘帐户 hW-?j&yJ?
Companies Ordinance: Information to be Included in a Rights Issue Prospectus ;[[oZ
《公司条例:供股章程须载有的资料》 l>jNBxB|/A
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》 1ihdH1rg[
Companies Registration Officer 公司注册主任 ,CQg6-[
Companies Registry 公司注册处 sb*)K,U
Companies Registry Trading Fund 公司注册处营运基金 2G BE=T
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 rIWQD%Afm
Company Formation and Enforcement Division [Companies Registry] ^1,VvLA+
公司成立及条例执行部〔公司注册处〕 F]KAnEf
company in which the public are substantially interested 由公众拥有相当权益的公司 qgw)SuwW
company limited by guarantee 担保有限公司 j.7BoV
company limited by shares 股份有限公司 :5BVVa0oR
company register 公司登记册 nK9?|@S*'
company registration fee 公司注册费 mvt%3zCB!
company with limited liability 有限法律责任的公司 o)
,1R:
company's memorandum 公司组织章程 NN@'79x
company's reserve 公司储备 [$%O-_x
comparative advantage 比较优势;比较利益 ^;a~_9
m-
compensation 补偿金;赔偿 &`Ek-b!7
Compensation Committee [Stock Exchange of Hong Kong Limited] &O.lIj#FR
赔偿委员会〔香港联合交易所有限公司〕 pt=H?{06
compensation from insurance 保险赔偿 &Z6s\r%
compensation fund 赔偿基金 Alpk5o5B
compensation fund levy 赔偿基金征费 'yR)z\)
compensation rate 补偿率 R*r;`x
Compensation Review Committee 赔偿检讨委员会 \d}>@@U&
compensation scheme 赔偿计划 [e;c)XS[
compensation trade 补偿贸易 ?I332,,q
compensation value 补偿值 0 pPSg9
compensatory payment 补偿付款 j NkobJ1
competition and pricing strategy 竞争与定价策略 .I
nDyKt
competitive edge 竞争优势 M.?[Xpa
competitive price 具竞争力的价格 bn6WvC3?
competitive tender 竞争性投标 w0`8el;
Compliance Committee [Stock Exchange of Hong Kong Limited] 6-J%Z%yT #
监察委员会〔香港联合交易所有限公司〕 {Etvu
component of expenditure 开支组成部分 3
G_0DS
Composite Consumer Price Index 综合消费物价指数 0Tq=nYZA
composite index 综合指数 9vI<\
Xa
composite rating 综合评级 LeaJ).Maw
composite return form 综合报税表
{Bw
Composite Securities and Futures Bill 《证券及期货综合条例草案》 u4vyj#V
composite tax return 综合报税表 5)iOG#8qJ
composition 组合成分;债务重整协议 :kQydCuK
composition of earnings 收益组合成分 XDohfa_
compound increase 复合增加率;复合增长率 P+bA>lJd
compound interest 复利 K$/&C:,Q
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 k{ ~0BK
comprador note 买办票据 Bht! +
comprador order 买办付款令票 cK.z&y0]
comprehensive income tax 综合所得税 o&ETs)n|
comptroller 审计主任 ?!HU$>
compulsory liquidation 强制清盘 6W[~@~D=
compulsory winding-up 强制清盘 h5<eU;Rw+
computation 计算;计算表 |wINb~trz
computational procedure 计算方法 F<TIZ^gFP
computer audit programme 电脑审计程序;电脑核数程序 AW8*bq1
concentrated position 集中持仓量 75^AO>gt
concentration risk 资金集中风险;集中融资风险 zd|n!3;
concept stock 概念股 =~_
concession 特许权;宽减措施;优惠 nM|Cv
concession contract 特许经营权合约 Q>(a JF
concessionary rate 优惠率 7z q@T]
concordat 协定;契约;国际监管条约 |p.|zH
condition 条件 [h63* &
conditional endorsement 附有条件的背书 f0&%
conditional offer 有条件要约 ny1;]_X_
conditional sale agreement 有条件售卖协议 }`.d4mm
conditions of tender 投标章程 %+^Qs\j
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》 D$N;Qb
conduct of business standard 业务操守准则 8W Etm}
Confidentiality Understandings 保密谅解文件 3 3zE5vr
confirmation letter 确认书 YD;G+"n?T
confirmation of mail transfer 信汇证明书 k(he<-GF\
Confirmation of Payment 已缴税证明书 niqknqW<t
confirmed letter of credit 保兑信用证 O,JS*jXl
confirming bank 保兑银行 9l(T>B2a
confiscation order 没收令 X,{ 3_
connected transaction 关连交易 />6ECT
consensus capitalism 共识资本主义 0SDnMij&bf
conservative investor 保守投资者 dci<Rz`h
consideration 代价;对价;约因 1YK(oRSDn
consideration issue [listing method] 代价发行〔上市方式〕 t)1`^W}
consideration other than cash 现金以外的代价 6?'7`p
consignee 收货人;代售人 j#0JD!Vr
consignment 托运;寄售 HuJc*op-6
consignor 付货人;托运人;寄售人 Q(36RX%@
consolidated account 综合帐目 }R11G9N.
consolidated account expenditure 综合帐目开支 7[PEiAI
consolidated balance sheet 综合资产负债表 |]?zH~L
consolidated cash deficit 综合现金赤字 xHMFYt+0$G
consolidated cash surplus 综合现金盈余 |Ve,Y
consolidated enterprises sectorial index 综合企业分类指数 PD&gC88
consolidated net earnings 综合净收益;综合净盈利 ?}uuTNLl)
consolidated net profit 综合净利润;综合纯利 )+R n[MMp
consolidated policy 综合保单 Uo71C 4ev
consolidated price 综合价格 hJsP;y:@Lm
consolidated profit and loss account 综合损益帐;综合损益表 7i!Vg V
consolidated public sector expenditure 公营部门综合开支 H8B$#.
consolidated revenue account 综合收入帐 rtfRA<
consolidated shareholders' fund 综合股东资金 'qvj[lpGr
consolidation of shares 股份合并 -]+pwZ4g
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 K{{_qFj@<y
consortium company 财团公司 vxHFNGI
consortium loan 银团贷款 }opw_h+/F
constant dollar figure 固定币值 7f4O~4.[i
constant market price 固定市价 lLDZ#'&An
constant price 固定价格 Fn7OmxfD
constant price series 固定物价计算数列 &a;?o~%*]i
constant rate 固定比率 Fj(GyPFG
constituent stock 成分股 1Dl6T\20
constitution 章程;组织章程 FF~r&h8H
construction output 建造产出量 3 ye
constructive trust 法律构定信托 QeG9CS)E}j
consultant accountant 顾问会计师 1"L"LU'
consultant's fee 顾问费 !3Pbu=(cte
Consultation Paper on Proposed Regulation on Share Margin Financing E^zfI9R
《监管股票按贷财务的建议谘询文件》 Z Cjw)To(
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability a5GLbanF
《有关联交所检讨董事资格的程序的谘询文件》 yji[Yde;|
consumer behaviour 消费者行为 {eV8h}KIl
Consumer Council 消费者委员会 [IQ|c?DxpL
consumer credit financing operation 消费者信贷业务 ZGDT
6,
consumer demand 消费者需求 ".tL+A[
consumer durables 耐用消费品 >a,D8M?
consumer expenditure 消费开支 YT
Zi[/
consumer goods 消费品 (XQuRL<X
consumer market 消费市场 BUJ\[/
consumer price 消费物价 \7uM5 k}l
Consumer Price Index [CPI] 消费物价指数 X
3$ W60Q
Consumer Price Index (A) 甲类消费物价指数 o[T+/Ej&
Consumer Price Index (B) 乙类消费物价指数 {@^;Nw%J
Consumer Price Index Classification System 消费物价指数分类法 L"NHr~
Consumer Price Index Report 《消费物价指数月报》 ^Aq0<
Consumer Price Index series 消费物价指数系列 k(l2`I4V
consumer price inflation 消费物价上涨 wDZ<UP=X
Consumer Representative Action Fund 消费者集体诉讼基金 :Ko6.|
consumer sentiment 消费意欲 \ph.c*c
consumer spending 消费开支;消费支出 IB/3=4n^|
consumption expenditure 消费开支 |zYOCDFf
consumption pattern 消费模式 OegeZV
consumption product 消费产品 by
X!,
consumption tax 消费税 :^.wjUI
contango 交易延期费;延期交割费;期货溢价 FM >ae-L-
contingencies warrant 紧急拨款令;应急支款授权书 jdP)y]c
contingency 应急费用;意外开支准备金 hTr5Q33y>
contingency allowance 应急准备金 /Hyz]46
contingency sum 应急费用;意外开支准备金 t?W}=%M[
contingent assets 或有资产 ~ELMLwn.
contingent debt 或有债权;待确定债务 IW3k{z
contingent interest 待确定的权益 HYmC3
contingent liabilities 或有负债 w +t@G`d
contingent profit 或有利润 ?m
|}}a
contingent right 或有的权利 <U@N^#
continue to hold a deposit 继续持有存款 [@vz0!@s5
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 G@[8P?M=Z
continuing rent 连续租金 -3EQRqVg
continuing trustee 留任受托人 =|S%Rzsk
continuous licensing system 长期持牌制度 ~2w&+@dV%
Continuous Net Settlement System [CNS System] 持续净额交收系统 elOeXYO0
contra account 对销帐户 3@>F-N
contra flow 资金回流 <(L@@.87R
contra item 对销项目 Gt9$hB7
contra transfer 对销转拨 %lF*g
contract 合约 mL{P4a 1xf
contract for difference 差价合约 WQK<z!W5
contract for service 服务合约 >='/%Ad
contract for settlement 平仓合约 `@~e<s`j
contract note 成交单据 U(#<D7}
contract of copartnery 合伙合约 I0Pw~Jj{
contract of indemnity 弥偿合约 6#?T?!vZ
contract of insurance 保险合约 M"~jNe|
contract of reinsurance 再保险合约 za>UE,?h
contract price 合约价格 RP4/:sO
contracting party 订约人;立约人;缔约国 L"bOc'GfQ
contractual agreement 合约协议 -@W9+Zf5
contractual commitment 合约承担 ^SdF\uk{?6
contractual joint venture 合约式联营企业 uN|A}/hr]
contractual mutual fund 合约互惠基金 )`\hK
contractual right 合约权利 `ONjEl
contractual savings fund 合约储蓄基金 Kc/1LeAik
contributed surplus 实缴资本盈余 -Zt!H%U
contribution 出资;供款;捐款;分担款项 \Pg~j\;F]
contribution account 供款帐户 Jh26!%<Bl
contribution to gross domestic product 在本地生产总值中所占比率 $*yYmF
contribution to investment 出资额 |Wh3a#
contribution to pension fund 退休金供款 {f/qI`
contributor 供款人;出资人;捐助人 "g{q=[U}
contributory 分担人 1K72}Gj)ZL
contributory scheme 供款计划 Ot=jwvw
contrived cessation of business 有预谋的停业 "HMEoZ
control 控制权;控制;管制 DD|0?i
control of a company 公司的控制权;公司控股权 '%N?r,x
C
control of business 业务的控制权 88g3<&
controlled company 受控制公司 N'Gq9A
controller 控制人;控权人;会计长 R=D]:u<P
controller of an authorized institution 认可机构控权人 mxa~JAlN_
controlling company 控股公司 7+O)AU{
controlling interest 控制权益;控股权益 p~pD`'%
controlling officer 管制人员 fqNh\~kja
controlling officer's report 管制人员报告 $%<{zWQm
controlling shareholder 控股股东;持有控股权的股东 A~zn;
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》 ;Rrh$Ag
conventional lending 传统放款;常规放款 P"YdB|I
conversion 兑换;换算;转换〔证券〕 s\*L5{kiSl
conversion factor 换算因数 zp:dArh0
conversion of stock 公债的转换 A2_ut6&eb
conversion rate 兑换率;换算率;转换价格〔证券〕 _jWs(OmJ
convertibility 可兑性;兑换性;自由兑换 Ox3=1M0
convertibility undertaking 兑换保证 H4$qM_N
convertible 可兑换;可换股
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convertible currency 可兑换货币 TOwd+]B
convertible debenture 可转换债权证 fPR_3qgQ
convertible loan stock 可转换股的债权股额 (lk9](;L
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 ]\E"oZ
conveyance 转易;转易契;财产转让证书 ]a $6QS
conveyance of property 财产转让 @HT\Y%E
conveyance on sale 售卖转易契 ?=u?u
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conveyancing fee 业权转易费 !3Q0Ahf
conveyancing scale charges 物业转易收费标准 "<,lqIqA;
cooling-off period 冷静期 ~q$]iwwqT
co-owner 共同拥有人;分权共有人 Y(Q
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co-partner 共同合伙人 Hon2;-:]{]
co-partnership 共同合伙 'Wlbh:=$
Copenhagen Stock Exchange 哥本哈根证券交易所 1\}vU
core capital 核心资本 uP~,]ci7
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons a:FU- ^B4~
《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》 N*Y[[N(
Core Principles for Effective Banking Supervision [Basle Committee] 'aSsyD!?<
《有效监管银行业的主要原则》〔巴塞尔委员会〕 $)lkiA&;
cornering “夹仓”;轧空;囤积居奇 aZ#FKp^8H
corporate borrower 借款公司;借款机构 ``MO5${
corporate business 公司企业;公司业务 ~_ THvx1
Corporate Communications Department [Stock Exchange of Hong Kong Limited] ~7m`p3W@
企业传讯部〔香港联合交易所有限公司〕 M/3;-g
corporate customer 公司客户 4:/]Y=)x
corporate dealer 公司交易商 }:m#}s
Corporate Finance Division [Securities and Futures Commission] -@v^. @[Z&
企业融资部〔证券及期货事务监察委员会〕 (tK_(gO
Corporate Finance (D.T.C.) Limited 协联财务有限公司 <)qa{,GX\
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 P,v7twc0M
corporate governance 公司管治 L&\W+k
corporate income tax 公司所得税 xIdb9hm<
corporate investment adviser 公司投资顾问 E=NjWO
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕
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corporate plan 公司计划 I?T
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corporate practice 执业法团 0s n$QmW:
corporate profits tax 公司利得税 K\xz|Gq
corporate savings 公司储蓄 Fh~9(Y#
corporate service tax 公司服务税 ]LE,4[VxRz
corporate signature 法团的签名 #MC#K{Xd
corporation 法团;公司 b(Y
corporation bond 公司债券 0'sZ7f<e7
corporation stock 公司股证;地方债券〔英国〕 " ityx?
corporation tax 公司税 Hav &vV
correction phase of stock market 股市调整期 5ibr1zs
Correctional Services Industries Suspense Account 惩教工业暂记帐 #}A"yo
corrective affidavit 修正遗产申报誓章 :ez76oGyc
correspondent bank 代理银行 6
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Cosmos Finance Limited 宇宙财务有限公司 =dXHQU&Q
cost 成本;费用;价格 <bcf"0A
cost centre 成本中心 Ar-Vu{`
cost competitiveness 成本竞争力 "8QRYV~Z
cost control 成本控制;成本管理 '4,?YcZ?S
cost convention 原值成本法;成本惯例 wgz]R
cost effectiveness 成本效益;经济效益 tI^91I
cost efficiency 成本效率 #JUh"8N'
cost element 成本要素 w1Bkz\95
cost flow 成本流转 Y3@+aA
cost input 投入资金 C(>!?-.
cost management information system 成本管理资料系统 ?e%*q^~Cu
cost of an asset 资产成本 B:>:$LIL
cost of borrowing 借贷成本 )xp3
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cost of capital 资本成本;资金成本 9KK^1<46c
cost of installation 安装费 _'p/8K5)=
cost of issue 招股费用;发行股份费用 4s{=/,f
cost of living 生活费用 "8Dm7)nB
cost of transmitting 传送费用 `.@udfog^0
cost overrun 成本超支 J;sQvPHV8
cost price 成本价格 lhM5a
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cost price structure 成本价格结构 o0Teect=
cost to the revenue 政府收入的损失;政府减少的收入 4 95Y<x}=
cost-benefit analysis 成本效益分析 =8_b&4.:&
cost-benefit study 成本效益研究 6{I7=.V
cost-book company 以成本帐原则组成的公司 UDHOcb
cost-effectiveness analysis 成本效益分析 kTjn%Sn,
costing 成本计算;成本计算法 !\ b-Ot(
costing and pricing policy 成本及定价政策 k;qS1[a
costing exercise 成本计算工作 a>C;HO
costing review 成本检讨 _J*l,]}S
cost-of-living allowance 生活津贴 zE;|MU@|
cost-of-living index 生活指数;生活费用指数 dPO"8HQ
cost-plus pricing 成本加成定价法 H~*N:$C
cost-push inflation 成本推动的通货膨胀 +<