C: aB2FC$z
>W=,j)MA
calendar year figure 历年数字 ;LKkbT
5
call 催缴通知;认购期权 64
wv<r]5j
call deposit 通知存款;活期存款 IYE~t
call loan 短期同业拆借;通知贷款 ,B*EVN
call margin 补仓;追加保证金 [:
n'k
call market 短期同业拆放市场 +5g_KS
call money 短期同业拆借;活期贷款 a_^\=&?'
call option 认购期权;看涨期权 xC?6v'
call price 赎回价格;提前赎回价 ]Grek<
call warrant 认购认股权证;回购认股权证 :".ARCg
callable share 可收回股份;可兑付股份 ]`!>6/[
called up share capital 已催缴股本 ,a{P4Bq
Canadian Dollar [CAD] 加拿大元 o=:9y-nH
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 7JD' )
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 ?8H8O %Z8
cancellation price 取消费 G/y5H;<9M
cap 上限 Ke;E1S-~
capital 资本;资金 0I-9nuw,^;
Capital Accord 《资本协定》 ('4_
xOb
capital account 资本帐;非经常帐 g>E LGG|Q
capital account commitment balance 资本帐承担额结余 TM__I\+Q
Capital Adequacy Directive [CAD] 《资本充足指引》 60^`JVGWH
capital adequacy ratio [CAR] 资本充足比率 p;`>e>$
capital allowance 资本免税额 {K~ 'K+TPu
capital alteration 资本变更 nY[WRt w
capital and liabilities ratio 资本负债比率 !,_u)4
capital and liquidity requirement 资本与流动资金的规定 hIYNhZv
capital appreciation 资本增值 y1jCg%'H
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〕 yM6pd U]i
capital assets 资本资产 5zK4Fraf
capital at risk 风险资本 K(e$esLs-
capital base 资本基础;资金基础 1SQ3-WUs
capital charges 资本支出;资本费用 Ljm[?*H#
capital commitment 资本承担 D%[mWc@1I
capital contribution certificate 出资证明书 r(>@qGN
capital convergence 划一资本充足比率 k>Is:P
capital cost 资本成本;建设成本;建设费用 VD;01"#'
capital cover 资本保证 `f,/`''R
capital deficit 资本亏绌;资本赤字 *nT<m\C6
capital divided into shares 资本分成股份 t5^{D>S1
capital element 资本因素;资本部分 %?1ew
capital equipment 资本设备 rK8lBy:<
capital expenditure 资本开支;非经常开支 XW2b| %T
capital expenses 资本费用 ol\Utq,
capital financing 筹集资本;以非经常收入支付非经常开支的结算 %Bj\W'V&p
capital flow 资金流量 "@^k)d$
capital formation 资本形成;集资 np|Sy;:
capital formation figure 资本组合数字 ]? c
B:}
capital fund 资本基金 ;}I:\P
capital gain 资本增益;资本增值 '0;l]/i.
capital gains tax 资本增值税 )NW)R*m~D
capital goods 资本财货;资本货物 c8 )DuJ#U
capital grant 非经常补助金;非经常拨款;建设补助金 +)AG*
capital grant cycle 建设补助金周期 aL\PGdgO
capital injection 注入资本;注资 L8@f-Kk
capital input 投入资本 c`)\Pb/O
capital intensity 资本密集度 R+hU8 pu
capital intensive 资本密集 MVpGWTH@F
capital investment 资本投资 ~p6 V,Q
Capital Investment Fund 资本投资基金 EgEa1l!NSQ
capital loss 资本损失 dM.f]-g
capital maintenance 资本保值;资本保留 IV~>I-rd
capital market 资本市场;资金市场 +zqn<<9
capital market instrument 资本市场票据 7uqzm
capital money 资本款项 B&M%I:i
capital money subject to a trust 信托财产资本 SBu"3ym
capital movement 资本流动 ZuzEg *lb
capital nature 资本性质 YsC>i`n9
capital outlay 资本支出 ,C\i^>=
capital portion 资本部分 Gq)]s'r2
capital profit 资本利润 ^cC,.Fdw
capital project 基本工程项目;非经常开支项目 {S]}.7`l9(
capital receipt 资本收入 OU\ ~::
capital redemption 资本赎回 zEX
capital redemption business 资本赎回业务 L tO!umM
capital redemption contract 资本赎回合约 +yG~T
capital redemption reserve 资本赎回储备 tn\yI!a
capital reduction 资本减缩;减资 /obfw^
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] PudS2k_Qv
股本削减计划〔香港联合交易所有限公司〕 fCd&D
capital repayment 偿还资本 @Rze|
T.
capital reserve 资本储备;后备资本 ;J( 8
L
capital revenue 资本收益;非经常收入 V;VHv=9`o
capital spending 资本开支;资本支出;非经常开支 3lL-)<0A(
capital stock 股本 F} yW/
capital stock subscription 认缴股本;认购股本 ](]i 'fE>
capital subsidy 建设津贴;基本建设津贴 [-1^-bb
capital subvention 非经常资助金 @}u*|P*
capital sum 资本额 *->W^1eGM
capital tax 资本税 d A}-]
capital transfer tax 资本转移税 x
M/+L:_<
capital turnover 资本周转率 Ys9[5@7
capital value 资本价值 caR<Kb:;*
capital works project 基本工程项目 ,$L4dF3
Capital Works Reserve Fund 基本工程储备基金 sjHE/qmq-Z
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 aH(J,XY
capitalization 资本化;资本总额 ,Q$q=E;X
capitalization of interest 利息化作本金 ah$b[\#C
capitalized interest 化作本金的利息 un"Gozmt5
capitalized loan 转作资本的贷款 bn&TF3b
capitalized value 资本还原值;资本化价值 "m$##X\
capitation grant 按人计算的补助金
IZ-1c1
captive insurance business 专属自保保险业务 w>&aEv/f
car insurance 汽车保险 PCee<W_%YE
Caribbean Development Bank 加勒比开发银行 / y40(l?
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] \[i1JG
意大利嘉利堡银行 `,*3[
cartel 同业联盟;卡特尔 F@jZ ho
cartelized rates system 联营式利率制度 VR 8-&N
cash 现金;现款 WF+99?75
cash accounting system 现金会计制度 V]6dscQ
cash acquisition 以现金投资所得的资产 ;6
D@A
cash allowance 现金津贴 ea2ayT
cash assets 现金资产 r EE1sy/#
cash at bank 银行现金;银行存款 wo{gG?B
cash balance 现金结余 )gUR@V>e2
cash basis 现金收付制;收付实现制 \fLMr\LL&
cash basis accounting 现金收付制会计;收付实现制会计 \ A#41
cash bonus 现金红利 Igt#V;kK"2
cash book 现金出纳帐;现金簿 LKB$,pR~1l
cash client 现金客户 \;,+
cash commission rebate 现金回佣 .k%72ez
cash compensation 现金补偿 ,.8KN<A2]'
cash contribution 现金承担额;现金分担额 vzAax k%
cash cost 直接费用;现金成本 epe)a
cash coupon 现金礼券 CI0C1/:@
cash credit 现金信贷 @CL{D:d
cash deficit 现金赤字 Y;M|D'y+
cash deposit and withdrawal 现金收支 SYJD?&C;
cash disbursement journal 现金支出日记簿 ? pmHFlx
cash disbursement slip 现金支出传票;现金支出单 VQt0 4?
cash flow 现金流量;银根 3,3N^nSD
cash flow lending 流动现金放款;无抵押融资 e2TiBTbQaF
cash flow statement 现金流量表;现金流动表 9d659iC
cash flow surplus 现金流量盈余 ^98~U\ar
cash in hand 库存现金;手头现金 Tn e4
cash in till 备用现金 qOtgve`jX
cash in transit 运送中现金;在运现金 :6
R\OeH+
cash input 投入现金 `wEb<H
cash input figure 现金投入数字 20 h, ^
cash limit 现金支出限额;现金限额 .f2bNnB~pP
cash margin 现金保证金 g}{aZ$sta
cash market 现货市场;现金交易市场 RWZSQ~
cash offer 现金要约;现金补偿额 ;7V%#-
cash payment 现金付款;现金支付 L|7R9+ZG
cash position 现金头寸 c
( C%Hld
cash price 现金价格 C`9+6T
cash receipts journal 现金收入日记簿 '@KEi%-^>
cash receiving slip 现金收入传票;现金收入单 #&aqKVY
cash settlement 现金结算 3z?> j]
cash surplus 现金盈余 B%b4v
cash with order 订货付现;凭票即付 D2eckLT
cashier's order 银行本票 D?_Zl;bQ'^
cashier's order outstanding 未承兑的银行本票 }@+0/W?\.
cash-limited subhead 有现金支出限额的分目 YnAm{YyI
cash-sweep 现金彩票活动 lvz7#f L~
casual client “散客”;“散户” azp):*f("
CCASS Depository 中央结算系统证券存管处 P
l]O\vh
CCIC Finance Limited 中芝兴业财务有限公司 <{cQM$#
cedant 分出者 \'D0'\:vz
ceding company 分出公司 @o _}g !9=
ceding insurer 分出保险人 mR:uj2*
ceiling 上限 HyZqUbHa
ceiling price 最高限价 ZhaP2pC%4
central bank 中央银行 v>)"HL"XG
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 *)T^ChD,
central banking 中央银行业务 ~Ea} /Au
central banking function 中央银行职能 "ne?P9'hF
Central Clearing and Custodian System 中央结算及托管系统 (Zrj_P`0[
Central Clearing and Depository System 中央结算及存管系统 0&|\N
? 8_
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 E,U+o $
central clearing house 中央结算所 ,T$U'&;
central clearing system 中央结算制度;集体交收系统 +gtbcF@rx
central custody system 中央托管系统 OKR
"4n:
central depository 中央存管处 E
A1?)|}n
central depository system 中央证券存管制度 WiR(;m<g
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 ]Ie 0S~
central rate 中央汇率;中心汇率 J @1!Oq>
Central Registration Hong Kong Limited 香港中央证券登记有限公司 )~JHgl
Central Tender Board 中央投标委员会 }rw8PZ9
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 E
KLyma&}Y
centralized budgetary and payments system 集中预算及支付制度 ]MitOkX
centred 12-month moving average 十二个月定位移动平均数 kfY}S
certificate of approval 批准证明书 DU/]
certificate of beneficial entitlement to property 资产权益证书 )_S(UVI5
certificate of compliance 合格证明书;合约完成证明书 Hk.TM2{w
certificate of deposit [CD] 存款证 ;))+>%SGCt
certificate of exemption from estate duty 豁免遗产税证明书 c9u`!'g`i
certificate of incorporation 公司注册证书;法团注册证书 | rtD.,m
certificate of incorporation of registered trustees 注册受托人法团证书 Yu^4VXp~M%
certificate of indebtedness [CI] 负债证明书 ~Otoqu|
certificate of insurance 保险证书 mnX2a
certificate of interest 权益证明书;息票
:KP@RZm
certificate of means 资产证明书 6}Ci>_i4#
certificate of participation 参与证明书 ag[wdoj
certificate of payment of profits tax 缴付利得税证明书 H=vUYz
certificate of preference 特惠税证 "_NN3lD)X
certificate of rateable value 应课差饷租值证明书 R"t,xM
certificate of registration 登记证书;注册证明书 WO>nIo5Y
certificate of satisfaction 清偿证明书 s)D;a-F
certificate of transfer 转让证明书 +_oJ}KI
certificate to bearer 不记名证明书 h]}wp;Z
certification 核证 #gs`#6 ,'
certification fee 核证费 29] G^f>
certified cheque 经银行证明可兑现的支票 e 2oa($9
certified public accountant [CPA] 执业会计师 oY3;.;'bk
certified statement 经证明的报表 fxHH;hRfv
cessation of business 停业 0 ZKx<]!
cession 分保 $Sip$\+*
C.F. Finance Company Limited 浙一财务有限公司 Vv=. -&'
chance 机会;中彩机会 |3"KK
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 PB*&aYLU
change of domicile 迁册 p%=u#QNi
change to estimates 修订预算 )}Kf=
change to the approved estimates of expenditure 核准开支预算的变动 #r\4sVg
charge 费用;押记;抵押 .|fHy
charge number 税单号码 4!yzsPJL
charge on assets 资产的征税 `mJ6K&t$<
charge upon general revenue 从政府一般收入中拨款支付 j>" @,B g*
chargeable 可予征收;应课税的 J<h$
wM
chargeable agreement for sale 可予征收印花税的买卖协议 `l[c_%Bm
chargeable income 应课税入息 .?sx&2R2
chargeable normal trading receipt 应课税的一般营业收入 !M1"b;
chargeable profit 应课税利润 3,qr-g|;jM
chargeable to tax 应课税 ;$wVu|&
charged to... 记入……帐目 !?h;wR
chargee 承押记人 >SHhAEF
charge-holder 受押人 ul >3B4
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 ?1
4{J]H4
charging order 押记令 K
Z91-
chargor's right 押记人的权利 n 0L^e
charitable donation 慈善捐款 S|N_ o
charitable trust 慈善信托 })Vi
charity property 慈善财产 YPk fx
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 _A9AEi'.
charter 章程;特许权 N S[l/0F&
charter of incorporation 成立章程 d{3QP5
chartered accountant 特许会计师 }|NCboM^_
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 Y.rsR6
Chartered Institute of Public Finance and Accountancy [United Kingdom] e6$W Qd`O
特许公共财政及会计学会〔英国〕 <`r>h
charterer 承租人 \Uq(Zga4)
Chase Manhattan Asia Limited 美国大通亚洲有限公司 SoK
iE
Chase Manhattan Bank 美国大通银行 cR<fJ[*
chattels 实产 BW*rIn<?G
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 "@0]G<H
Che Hsing Finance Company Limited 浙兴财务有限公司 +iRh
check-and-balance system 制约平衡制度 f6>b|k~
Chekiang First Bank Limited 浙江第一银行 JL{VD
/f
cheque 支票 hhc,uJ">!
Chiao Yue Finance Company Limited 侨裕财务有限公司 7~.9=I'A
Chiba Bank, Ltd. 千叶银行 V {ddr:]4
Chicago Board of Options Exchange 芝加哥期权交易所 u\;C;I-? '
Chicago Board of Trade 芝加哥交易所 YUy0!`!`
Chicago Mercantile Exchange 芝加哥商品交易所 8'io$6d=
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 +VOK%8,p
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 BUXpCxQ
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 c 3)jccWTc
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 R!gEwTk
child allowance 子女免税额 LFRlzz;
China & South Sea Bank Limited 中南银行 j'"J%e]
China Affairs Committee [Hong Kong Futures Exchange Limited] JU&c.p
/
中国事务委员会〔香港期货交易所有限公司〕 <6 Uf.u`
China concept stock 中国概念股 \"OG6G_>$
China Construction Bank 中国建设银行 Btn]}8K
China Development Division [Stock Exchange of Hong Kong Limited] ; )@~
中国发展科〔香港联合交易所有限公司〕 _F|Ek ;y%
China Economic News 《中国经济新闻》 (gWm,fI
RZ
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 1^JS Dd
China State Bank Limited 国华商业银行 cU!vsdR3
Chinatrust Commercial Bank, Limited 中国信托商业银行 [5Mr@f4I
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 ~U&AI1t+J
Chinese Bankers Club, Hong Kong 香港银行华员会 d|Lj~x|
Chinese Banks' Association 香港华商银行公会 Cjlk
Chinese Gold and Silver Exchange Society 金银业贸易场 ar+9\
Chinese New Year bonus 年奖;年终花红 x7<K<k;s
chit fund 银会 0)Wltw~`&
Chiyu Banking Corporation Limited 集友银行有限公司 H8}oIA"b
Chiyu Finance Company Limited 集友财务有限公司 X2~!(WxU F
Cho Hung Finance Limited 朝兴金融有限公司 =^,m` _1
choses in action 无形动产;据法权产 N2<!}Eyu
chronological book 序时帐簿 _g"<UV*H
Chubu Securities Finance Company 中部证券金融公司 i2SR{e8:GF
Chung Khiaw Bank Limited 崇侨银行 5MJS
~(
Chung Nan Finance Company Limited 中南财务有限公司 O5T{eBo\
Chuo Trust & Banking Co., Ltd. 中央信托银行 p}U ~+:v
Chuo Trust Asia Limited 中央信托亚洲有限公司 Yufc{M00
Citibank, N.A. 万国宝通银行 $suzW;{#
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 -;WGS o
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 B>P{A7Q
Citicorp International Limited 万国宝通国际有限公司 ee76L&:
civil debt 民事债项 CryBwm
Civil Service Pension Reserve Fund 公务员退休金储备基金 8P&:_T!
claim 申索;索偿;债权 |z^^.d~a0
claim equalization fund 申索平衡基金 .V8Lauz8
claim for refund of property tax 申请发还物业税 z 1X` o
claim of debt 债权申索 <*cikXS
claim on bank 对银行的债权 LG#t<5y~
claim to dividend 摊还债款申索 {9.|2%a
claimant 申索人;索偿人 A#YrWW
claims statistics 申索统计数字 hf&9uHN%7m
class of insurance business 保险业务类别 f
x+/C8GK
class of property 财产类别 88wa7i*
claw-back 递减率 ri-b=|h2j
clearance cost 清拆成本 1\I}2;
clearing 结算;票据交换;清算 q9s=~d7
clearing account 结算帐户 Jij*x>K>y
clearing and settlement system 结算和交收系统 T</F
0su|
clearing balance 结算差额 6?c7$Y
clearing bank 结算银行 NU2;X (z[
clearing cheque 交换支票 )MTOU47U
clearing house 结算所;票据交换所 #Ki[$bS~6
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 Z=vU}S>r|v
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 aWF655Fs*
clearing member 结算会员 IyG}H}
Clearing Members' Fund 结算会员基金 m^;f(IK5
clearing participant 结算参与者 Q*ft7$l&
clearing rebate 结算费用的回佣 }b.%Im<3R
Clearing Rules [SEHK Options Clearing House Limited] v"Es*-{B
《结算规则》〔联交所期权结算所有限公司〕 U
z>+2m(
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 s|r3Gv|G
Clerk to the Board of Review 税务上诉委员会书记 h>m"GpF
x
client 客户;委托人;当事人 k~1?VQ+?M
client agreement 客户协议 >}6%#CAf
client confidentiality 客户保密的责任 3L}A3de'
client money 客户款项 St*h>V6
client statement 客户结单 PB\x3pV!}
clients fund 客户资金 u.xnO cOH!
close 结算;收市;收盘 \(2sW^fY
close a position 平仓;轧平头寸 sD#.Oq4&]y
close company 股份不公开的公司 ,r\o}E2
close higher 收市时价位较高 YS"=yye3e
close lower 收市时价位较低 P71Lqy)5}A
close mixed 收市时荣辱互见 -PR N:'T
close of exchange 交易所停市 v mk2{f,g
close of financial year 财政年度终结 C!bUI8x
z
close out 平仓 E+;7>ja
close out a long position 平长仓 </*6wpN
close out a short position 平空仓 >tW#/\x{
close steady 收市时价格稳定 sLxc(d'A
close the gap 弥补差距 #?:l b1
closed position 平仓 gc$l^`+M
closed-end investment corporation 股份固定的投资公司 O3kA;[f;
close-out price 抛售价格 hM@>q&q_
closing account 决算帐户 X45%e!
closing balance 期终结余;收市结余 `3&v6
closing price 收市价;收盘价 r mg}N
closing quotation 收市价;收市行情 7J<5f)
closing rate 收市汇价;收盘汇率 QhJiB%M
closing transaction 平仓交易 8v%o,"
clothing levy 成衣税 &^Q/,H~S
club deposit 零存整付存款 c\AfaK^KF
Code of Aid 《资助则例》 ;u)I\3`*!
Code of Banking Practice 《银行营运守则》 1bX<$>x9u
Code of Best Practice [Stock Exchange of Hong Kong Limited] SO0PF|{\r
《最佳应用守则》〔香港联合交易所有限公司〕 ;uP:"k
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〕 20Wg=p9L
Code of Conduct for Persons Registered with the Securities and Futures Commission sd|).;s}
《证券及期货事务监察委员会注册人操守准则》 1p=]hC
code of practice 实务守则;经营守则;执业守则 qY!Zt_Be6
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 eehb1L2(b
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 5$C-9
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 11;MN
Code on Pooled Retirement Funds 《集资退休基金守则》 #AQV(;r7@
Code on Share Repurchases [Share Repurchase Code] /IMFO:c
《公司购回本身股份守则》〔《股份购回守则》〕 0n{=%Q
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 I
b5rqU\
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 Ig>(m49d
co-debtor 共同债务人 Er?&Y,o
co-financing scheme 共同融资计划 r_A$DaC]
cognizance 证明令 vx5Zl&6r
coin 硬币 TOQP'/
coin replacement programme 硬币取缔计划 c{w2Gt!
coin set 套装硬币 qlPT Ll
coinage 硬币 <wD-qT W
Coinage Security Fund 硬币发行基金
[/8%3
cold call 主动与准客户接触 nAdf=D'P
collapse in prices 价格下泻;价格下挫;价格暴跌 $f7l34Sf3
collateral 抵押品 u]UOSf n
collateral bond 担保债券 g[4WzDF*
collateral loan 抵押贷款 DSn_0D
collateral security 附属抵押品 kE1TP]|
collection 征收;收取 >fQMXfoY
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 '6%2.[o
collection of betting duty 收取博彩税 `e}B2;$A3
Collection Office [Inland Revenue Department] 收税处〔税务局〕 K]w'&Qm8W
collective consumption 集体消费 "3Y0`&:D
Collector 收税主任 ey$&;1x#5
Collector of Rates 差饷征收官 6.yu-xm
Collector of Stamp Revenue 印花税署署长 x7 ,5
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 |P?*5xPB
combined surplus 合并盈余 `r 3
combined visible and invisible trade account 有形及无形贸易合并帐目 jAlv`uB|G"
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 ;
BHtCuY
commemoration coin 具纪念性的硬币 -aCKRN85
commencement of winding-up 清盘开始 O?#7N[7
commerce and industry sub-index 工商分类指数 b@hqz!)l`
commercial activity 商业活动 '!B&:X)
commercial bank 商业银行 J5,9_uo]
Commercial Bank Act of Norway 《挪威商业银行法》 7s^'d,P
Commercial Banks Law 《商业银行法》 X 0+vXz{~g
commercial borrowing 商业借款 F*ylnB3z
Commercial Code of Japan 《日本商法》 DkDmE
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 l+0oS'`V*L
commercial invoice 商业发票 BnF^u5kv %
commercial letter of credit 商业信用证 8zW2zkv2|#
commercial loan 商业贷款;商业放款 +9sQZB# (
commercial paper 商业票据 [j+sC*
commercial paper market 商业票据市场 U 8$27jq
commercial registry 商业登记处 sc#qwQ#
commercial return 商业回报 1 [Bk%G@D&
commercial sale 商业销售 1T
n}
commercialization 商品化 ?(_08O
commercially viable 具商业利益;有利可图 gL/9/b4
Commerzbank AG 西德商业银行 `C'H.g\>2Q
commission 佣金;委员会 #&e-|81H
Commission des Operations de Bourse of France 法国证券事务监察委员会 QS;f\'1bb
commission house 佣金行;代办行 +]{G@pn
commission payable 须付的佣金 &s>Jb?_5Mx
commission rebate 佣金回扣 S)"Jf?
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 )MT}+ai
Commissioner of Banking 银行监理专员〔银监专员〕 @gK?\URoT
Commissioner of Estate Duty 遗产税署署长 R2vlFx/
Commissioner of Inland Revenue 税务局局长 -X6PRE5a2
Commissioner of Insurance 保险业监理专员 5~DJWi,
Commissioner of Rating and Valuation 差饷物业估价署署长 Xne1gms
commitment 承担;已承担的开支;承担额;承担项目 uHRsFlw
commitment fee 承诺费 !&@615Vtw
Committee of the Hong Kong Association of Banks 香港银行公会委员会 WcbiqxK7-
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 t\O16O7S
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 !^G\9"4A
Committee on Payment System [Hong Kong Monetary Authority] lNO;O}8
支付系统委员会〔香港金融管理局〕 C~exi[3
Committee on Unit Trusts [Securities and Futures Commission] rEz^
单位信托委员会〔证券及期货事务监察委员会〕 AbW6x
Commodities Dealers' Deposit Fund 商品交易商按金基金 +R75v )
Commodities Trading Commission 商品交易事务监察委员会 gf\oC> N
commodity 商品 +R:(_:7
commodity classification 商品分类法 1s;Saq+
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 &=mtc%mL
commodity dealer 商品交易商 6j|{`Zd)G
commodity exchange 商品交易所 j3ls3H&
Commodity Exchange Compensation Fund 商品交易所赔偿基金 0jWVp-y
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 4E}Yt$|
commodity flow method 商品流动法;商品流通法 -m#)B~)
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 SUK?z!f<i
commodity futures contract 商品期货合约 lPAQ3t!,
commodity market 商品市场 SSzIih@u
commodity tax 商品税 ,|/f`Pl
commodity trading adviser 商品交易顾问 X2'0PXv>!
commodity trading adviser's representative 商品交易顾问代表 &mM0AA'\?H
commodity trading advisory contract 商品交易顾问合约 ti,d&c_7
commodity warrant 商品期权证 Q\0'lQJdy
commodity-based investment 以商品为基础的投资 '$+ogBS
common fund 共同基金 P[fq8lDA
common property 分权共有财产 Ab;.5O$y
common share 普通股 $<[79al#
common stock 普通股 4s
oJ.j8
Commonwealth Bank of Australia 澳洲联邦银行 E92-^YY
Commonwealth Development Corporation 英联邦发展公司 |u p
Commonwealth Finance Ministers Conference 英联邦财长会议 ?+8\.a!
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 uCB=u[]y4
Commonwealth income tax 英联邦入息税 ;722\y(Y
Commonwealth Preference 英联邦特惠制 z\4.Gm-
communal property 公有财产;公有产业 `uTmw^pZX
communication expenses 通讯费用 1G`Pmh@
Community Preference 欧共体特惠制 <wHP2|<l*
commutation of pension 退休金的折算 >/6 _ ^
commuted gratuity 折算酬金 {id4:^u&;
commuted pension gratuity 经折算的退休酬金 u)Whr@m
Companies Act [United Kingdom] 《公司法令》〔英国〕 8H`[*|{'
Companies Handbook 《上市公司手册》 a?oI>8*
companies inspector 公司检查员 `XDl_E+>l
Companies Liquidation Account 公司清盘帐户 RT8 ?7xFc
Companies Ordinance: Information to be Included in a Rights Issue Prospectus G^@5H/)
《公司条例:供股章程须载有的资料》 M )(DZ}
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》 Z4bNV?OH
Companies Registration Officer 公司注册主任 LFV%&y|L
Companies Registry 公司注册处
05 ^h"
Companies Registry Trading Fund 公司注册处营运基金 An0GPhC
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 yaX
iE_.
Company Formation and Enforcement Division [Companies Registry] cm+P]8o%{
公司成立及条例执行部〔公司注册处〕 i"=\d
company in which the public are substantially interested 由公众拥有相当权益的公司 b7ZSPXV
company limited by guarantee 担保有限公司 NwfVL4Xg
company limited by shares 股份有限公司 sa8Vvzvo.
company register 公司登记册 pQQH)`J|t
company registration fee 公司注册费 gnHbb-<i,
company with limited liability 有限法律责任的公司 2B`JGFcdcB
company's memorandum 公司组织章程 cidP|ie^
company's reserve 公司储备 f%8C!W]Dm
comparative advantage 比较优势;比较利益 "ocyK}l.?
compensation 补偿金;赔偿 zKK9r~ M
Compensation Committee [Stock Exchange of Hong Kong Limited] b~cZS[S
赔偿委员会〔香港联合交易所有限公司〕 l%=;
compensation from insurance 保险赔偿 MpOc
compensation fund 赔偿基金 V]?R>qhgu
compensation fund levy 赔偿基金征费 l}P=/#</T
compensation rate 补偿率 u$`a7Lp,n
Compensation Review Committee 赔偿检讨委员会 lk =<A"^S
compensation scheme 赔偿计划 !PE]C!*gv&
compensation trade 补偿贸易 1AFA=t:]p
compensation value 补偿值 NCD04U5y
compensatory payment 补偿付款 -I%5$`z
competition and pricing strategy 竞争与定价策略 rSNi@;
competitive edge 竞争优势 c[s4EUG
competitive price 具竞争力的价格 wKY_Bo/d
competitive tender 竞争性投标 $Ygue5{c
Compliance Committee [Stock Exchange of Hong Kong Limited] *OQ2ucC8j
监察委员会〔香港联合交易所有限公司〕 - !
S_ryL
component of expenditure 开支组成部分 f)<6
Composite Consumer Price Index 综合消费物价指数 x|29L7i
composite index 综合指数 CU~PT.
composite rating 综合评级 Kf-JcBsrT
composite return form 综合报税表 7x8
yxE
Composite Securities and Futures Bill 《证券及期货综合条例草案》 (QiAisE
composite tax return 综合报税表 fTX;.M/%
composition 组合成分;债务重整协议 H0cA6I
composition of earnings 收益组合成分 %SUQ9\SEs
compound increase 复合增加率;复合增长率 bs1Rvx1:J%
compound interest 复利 ;9'OOz|+1
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 . 'yCw#f
comprador note 买办票据 $`'/+x"%
comprador order 买办付款令票 ^/k*h J{
comprehensive income tax 综合所得税 >5
BJ3Hf
comptroller 审计主任 #,v{Ihn
compulsory liquidation 强制清盘 Z #m+ObHK1
compulsory winding-up 强制清盘 .o}v#W+st
computation 计算;计算表 wS3'?PRX
computational procedure 计算方法 a09<!0Rp
computer audit programme 电脑审计程序;电脑核数程序 y~HP>~Oh
concentrated position 集中持仓量 #Rr%:\*
concentration risk 资金集中风险;集中融资风险 `wU!`\
concept stock 概念股 XB5DPx
concession 特许权;宽减措施;优惠 \.}c9*)
concession contract 特许经营权合约 x$(f7?s] 1
concessionary rate 优惠率 HtYwEj I
concordat 协定;契约;国际监管条约 e8b:)"R
condition 条件 6d~'$<5on
conditional endorsement 附有条件的背书 EB|}fz
conditional offer 有条件要约 S5EK~#-L[
conditional sale agreement 有条件售卖协议 ?Ss!e$jf
conditions of tender 投标章程 ]J]h#ZHx
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》 {(?4!rh
conduct of business standard 业务操守准则 pmYHUj
#
Confidentiality Understandings 保密谅解文件 !Xw5<J3L-
confirmation letter 确认书 II=79$n`G
confirmation of mail transfer 信汇证明书 PTV:IzoW
Confirmation of Payment 已缴税证明书 eJ81-!)
confirmed letter of credit 保兑信用证 j*m%*_kO
confirming bank 保兑银行 9(<@O%YU
confiscation order 没收令 YZJyk:H\
connected transaction 关连交易 9-m=*|p
consensus capitalism 共识资本主义 GsM<2@?
conservative investor 保守投资者 ku
M$UYTTX
consideration 代价;对价;约因 0Wp|1)ljA
consideration issue [listing method] 代价发行〔上市方式〕 mRK>U$v
consideration other than cash 现金以外的代价 G .4X'
consignee 收货人;代售人 ]
@fk] ]R
consignment 托运;寄售 |(^PS8wG
consignor 付货人;托运人;寄售人 11;zNjD|
consolidated account 综合帐目 zdYjF|
consolidated account expenditure 综合帐目开支 |N2#ItBbW
consolidated balance sheet 综合资产负债表 \Z/@C lCm
consolidated cash deficit 综合现金赤字 *T/']t
consolidated cash surplus 综合现金盈余 *p U x8yB
consolidated enterprises sectorial index 综合企业分类指数 JI}'dU>*U:
consolidated net earnings 综合净收益;综合净盈利 Nc`L;CP
consolidated net profit 综合净利润;综合纯利 gJXaPJA{
consolidated policy 综合保单 N['.BN
consolidated price 综合价格 fex@,I&
consolidated profit and loss account 综合损益帐;综合损益表 q1,~
consolidated public sector expenditure 公营部门综合开支 u_enqC3
consolidated revenue account 综合收入帐 QV!up^Zso
consolidated shareholders' fund 综合股东资金 Sc0w.5m6
consolidation of shares 股份合并 HtFDlvdy]
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 C _Dn{
consortium company 财团公司 U/U);frH
consortium loan 银团贷款 t0S1QC+
constant dollar figure 固定币值 dH!*!r>
constant market price 固定市价 )e{aN+
constant price 固定价格 (zk"~Ud
constant price series 固定物价计算数列 aUp
g u"
constant rate 固定比率 r@V!,k#S
constituent stock 成分股 p{_" bB
constitution 章程;组织章程 Y4-t7UlS;
construction output 建造产出量 d=(mw_-?
constructive trust 法律构定信托 ^[[P*NX3
consultant accountant 顾问会计师 K0~rN.C!0
consultant's fee 顾问费 TbU#96"~.
Consultation Paper on Proposed Regulation on Share Margin Financing V!Uc(
《监管股票按贷财务的建议谘询文件》 F5<Hm_\:
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability ZVBXx\{s
《有关联交所检讨董事资格的程序的谘询文件》 Xvu(vA
consumer behaviour 消费者行为 @{Q4^'K"
Consumer Council 消费者委员会 [JiH\+XLPs
consumer credit financing operation 消费者信贷业务 )`:UP~)H
consumer demand 消费者需求 fC`&g~yK'
consumer durables 耐用消费品 4RO}<$Nx}
consumer expenditure 消费开支 `?]k{ l1R
consumer goods 消费品 vsPu*[%
consumer market 消费市场 jA1+x:Wq
consumer price 消费物价 3fj4%P"
Consumer Price Index [CPI] 消费物价指数 M3\AY30L
Consumer Price Index (A) 甲类消费物价指数 oR'm2d ^
Consumer Price Index (B) 乙类消费物价指数 Cdn J&N{
Consumer Price Index Classification System 消费物价指数分类法 0mE 0 j
Consumer Price Index Report 《消费物价指数月报》 -w2/w@&
Consumer Price Index series 消费物价指数系列 SUiOJ[5,
consumer price inflation 消费物价上涨 B\~}3!j
Consumer Representative Action Fund 消费者集体诉讼基金 Sjqpec8
consumer sentiment 消费意欲 @d'j zs
consumer spending 消费开支;消费支出 l?e.9o2-
consumption expenditure 消费开支 h p1Bi
consumption pattern 消费模式 5m@V#2^P
consumption product 消费产品 $Sq:q0
consumption tax 消费税 P.cyO3l
contango 交易延期费;延期交割费;期货溢价 KlEpzJ98
contingencies warrant 紧急拨款令;应急支款授权书 x2xRBkRg=
contingency 应急费用;意外开支准备金 F9PxSk_\9
contingency allowance 应急准备金 i-1op> Y
contingency sum 应急费用;意外开支准备金 )~>YH*g
contingent assets 或有资产 %9"H
contingent debt 或有债权;待确定债务 )0`C@um
contingent interest 待确定的权益 m67V_s,7B
contingent liabilities 或有负债 pa+hL,w{6
contingent profit 或有利润 -"x$ZnHU
contingent right 或有的权利 /vt3>d%B;
continue to hold a deposit 继续持有存款 6tZI["\
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 KNl$3nX
continuing rent 连续租金 &]Tmxh(
continuing trustee 留任受托人 P \I|,
continuous licensing system 长期持牌制度 >P(.:_^p
Continuous Net Settlement System [CNS System] 持续净额交收系统 mpyt5#f
contra account 对销帐户 :FF=a3/"6
contra flow 资金回流 " bG2:
contra item 对销项目 +`4A$#$+y
contra transfer 对销转拨 A/(a`"mK|'
contract 合约 ?dTD\)%A
contract for difference 差价合约 rv;3~'V
contract for service 服务合约 BtZ yn7a
contract for settlement 平仓合约 6)J#OKZ
contract note 成交单据 crCJrN=
contract of copartnery 合伙合约 z:O8Ls^\T
contract of indemnity 弥偿合约 @EAbF>>
contract of insurance 保险合约 "@kaHIf[
contract of reinsurance 再保险合约 %<5'=t'|-U
contract price 合约价格 buC{r,
contracting party 订约人;立约人;缔约国 <@}9Bid!o
contractual agreement 合约协议 M|-)GvR$J
contractual commitment 合约承担 A&{Nh` q
contractual joint venture 合约式联营企业 zs;JJk^
contractual mutual fund 合约互惠基金 :k"]5>(^
contractual right 合约权利 INf&4!&h
contractual savings fund 合约储蓄基金 @HW*09TG
contributed surplus 实缴资本盈余 %y@AA>x!
contribution 出资;供款;捐款;分担款项 :&Nbw
contribution account 供款帐户 ^Cmyx3O^
contribution to gross domestic product 在本地生产总值中所占比率 13PS2
contribution to investment 出资额 i4Jc.8^9$
contribution to pension fund 退休金供款 QJNFA}*>
contributor 供款人;出资人;捐助人 qR.Q,(b|
contributory 分担人 e!`i3KYn"
contributory scheme 供款计划 `/g
UV
contrived cessation of business 有预谋的停业 :,^gj
control 控制权;控制;管制 PH"%kCI:
control of a company 公司的控制权;公司控股权 E]6
6]+;0_
control of business 业务的控制权 .hiSw
controlled company 受控制公司 @o^Ww
controller 控制人;控权人;会计长 ]4{H+rw
controller of an authorized institution 认可机构控权人 d _
e WcI
controlling company 控股公司 DlT{`
controlling interest 控制权益;控股权益 j|n R"!
controlling officer 管制人员 E4!Fupkpf
controlling officer's report 管制人员报告 Jwp7gYZ
controlling shareholder 控股股东;持有控股权的股东 uEYtE7
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》 S'14hk<
conventional lending 传统放款;常规放款 JRFtsio*
conversion 兑换;换算;转换〔证券〕 `6YN3XS
conversion factor 换算因数 zQA`/&=Y
conversion of stock 公债的转换 *A< 5*Db:F
conversion rate 兑换率;换算率;转换价格〔证券〕 b[yiq$K/
convertibility 可兑性;兑换性;自由兑换 2tLJU Z1
convertibility undertaking 兑换保证 F/Pep?'
convertible 可兑换;可换股 :EH=_"
convertible currency 可兑换货币 M;NX:mX9
convertible debenture 可转换债权证
i!cCMh8
convertible loan stock 可转换股的债权股额 :LTN!jj
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 $N\Ja*g
conveyance 转易;转易契;财产转让证书 |3%8&@ho
conveyance of property 财产转让 C>~TI,5a3
conveyance on sale 售卖转易契 Tr|JYLwF
conveyancing fee 业权转易费 b\ PgVBf9
conveyancing scale charges 物业转易收费标准 8_tQa^.n\
cooling-off period 冷静期 nie% eC&U
co-owner 共同拥有人;分权共有人 $|@ r!/W
co-partner 共同合伙人 DJ%PWlK5
co-partnership 共同合伙 a>)f=uS
Copenhagen Stock Exchange 哥本哈根证券交易所 l]cFqLp
core capital 核心资本 L(o15
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons @H<q"-J
《适用于注册人的衍生工具场外交易活动的核心运作和财务风险管理机制》 !wp3!bLp
Core Principles for Effective Banking Supervision [Basle Committee] h1{3njdr
《有效监管银行业的主要原则》〔巴塞尔委员会〕 '!$%> ||S
cornering “夹仓”;轧空;囤积居奇 q9NoI(]e
corporate borrower 借款公司;借款机构 lLD12d
corporate business 公司企业;公司业务 ? q&T$8zc4
Corporate Communications Department [Stock Exchange of Hong Kong Limited] 1sCR4L:+
企业传讯部〔香港联合交易所有限公司〕 *j-aXN/ $
corporate customer 公司客户 tu?MY p;
corporate dealer 公司交易商 b6 M
Corporate Finance Division [Securities and Futures Commission] &OBkevg
企业融资部〔证券及期货事务监察委员会〕 \?N2=jsu$
Corporate Finance (D.T.C.) Limited 协联财务有限公司 4fzZ;2sl}
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 oRzi>rr
corporate governance 公司管治 B?qjkP
corporate income tax 公司所得税 j.kG};f
corporate investment adviser 公司投资顾问 d7i]FV
corporate member 法团会员;公司会员〔香港联合交易所有限公司〕 \;-|-8Q
corporate plan 公司计划 9/7u*>:
corporate practice 执业法团 ?rIx/>C9
corporate profits tax 公司利得税 g*"P:n71
corporate savings 公司储蓄 H.2QKws^F
corporate service tax 公司服务税 ;GI&lpKK
corporate signature 法团的签名 |I|fMF2K
corporation 法团;公司 >*n0n!vF
corporation bond 公司债券 [9 RR8
corporation stock 公司股证;地方债券〔英国〕 ]q-Y }1di8
corporation tax 公司税 iIogx8[
correction phase of stock market 股市调整期 0LKRN|@
Correctional Services Industries Suspense Account 惩教工业暂记帐 %[yJ4WL
corrective affidavit 修正遗产申报誓章 o lxByzTh>
correspondent bank 代理银行 ((I%'
Cosmos Finance Limited 宇宙财务有限公司 [mHdG2X
cost 成本;费用;价格 c=+!>Z&i$G
cost centre 成本中心 TU7'J
cost competitiveness 成本竞争力 "T"h)L<
cost control 成本控制;成本管理 Ow077v?
cost convention 原值成本法;成本惯例 ,=:D
cost effectiveness 成本效益;经济效益 ]cN1c}
cost efficiency 成本效率 w\brVnt
cost element 成本要素 ym6K!i]q4
cost flow 成本流转 VQ{fne<
cost input 投入资金 I9Fr5p-%O
cost management information system 成本管理资料系统 6(e>P)
cost of an asset 资产成本 Wr5V`sM
cost of borrowing 借贷成本 C/&-l{7
cost of capital 资本成本;资金成本 3Le{\}-$.
cost of installation 安装费 Z`BK/:vo3H
cost of issue 招股费用;发行股份费用 D1mfm.9_r^
cost of living 生活费用 N"y)Oca{
cost of transmitting 传送费用 \B
7tX
cost overrun 成本超支
*cnNuT
cost price 成本价格 pXK^Y'2C!
cost price structure 成本价格结构 I)W`sBL
cost to the revenue 政府收入的损失;政府减少的收入 lu6(C
cost-benefit analysis 成本效益分析 S/I /-Bp~
cost-benefit study 成本效益研究 'XBFv9&
cost-book company 以成本帐原则组成的公司 t!\tF[9e
cost-effectiveness analysis 成本效益分析 K}U-w:{
costing 成本计算;成本计算法 L z1ME(
costing and pricing policy 成本及定价政策 50C
costing exercise 成本计算工作 V,?yPi$#E
costing review 成本检讨 9?3&?i2-
cost-of-living allowance 生活津贴 @jlw_ob2g
cost-of-living index 生活指数;生活费用指数 f0aKlhEC
cost-plus pricing 成本加成定价法 C=4Qlt[`
cost-push inflation 成本推动的通货膨胀 4X(H;
cost-recovery basis 收回成本的原则 19KQlMO.G
cost-related charges 依成本而定的收费 (/*]?Ehd
cost-related fee 依成本而定的收费 yEj^=pw
co-surety 共同担保人 ~<OSYb
co-trustee 共同受托人 R+,u^;\
cotton futures 期棉 Q&|\r
Council of SEHK 联交所理事会 }XM(:|8J,
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 q=qcm`ce
counterclaim 反申索 Sa`Xf\
counterfoil 联页〔收据〕;存根〔支票〕;票根 az|N-?u
counter-guarantee 反担保 Km6YP!i
counter-inflationary policy 反通货膨胀政策 w~?~g<q
countersignature 副署签名;连署签名 M_w<m
country debt provisioning 债务国坏帐准备 _M5|Y@XN-
country of beneficial ownership 实益拥有国 3CGp`~Zf
coupon 息票;赠券 DXK}-4"\
coupon rate 息票利率 @<]Ekkg
cover 保证金;承保范围;补仓 ~PahoRS
cover note 临时保单 Z} r*K%
cover short position 补仓;填平空仓 Y<ql49-X
coverage 保额;承保范围 Jl9k``r*
covered call 备兑认购期权 %O;bAC_M
covered option 备兑期权 bl(RyAgA
covered warrant 备兑认股权证 cXOK)g#
crash 狂泻;暴跌;崩溃 B=A [ymm
creation of new heads and subheads 开立新总目及分目 +|89>}w4
credit 信用;信贷;信用证;贷项 3az&