C: T%6&PrQ7
BYs-V:
calendar year figure 历年数字 c7tfRq
n+
call 催缴通知;认购期权 zunV<2~(2}
call deposit 通知存款;活期存款 B*4}GPQ
call loan 短期同业拆借;通知贷款 x%+aKZ(m)
call margin 补仓;追加保证金 1QmH{jM
call market 短期同业拆放市场 T.Ryy"%F
call money 短期同业拆借;活期贷款 2WtRJi?b|
call option 认购期权;看涨期权 F#5B<I
call price 赎回价格;提前赎回价 2P/K
K
call warrant 认购认股权证;回购认股权证 c6nflk.l
callable share 可收回股份;可兑付股份 A,\6nO67
called up share capital 已催缴股本 k$H%.l;E
Canadian Dollar [CAD] 加拿大元 )Psb>'X
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 {]E+~%Va
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 e&>;*$)
cancellation price 取消费 h3*Zfl<]
cap 上限 3pK*~VK
capital 资本;资金 (q{Ck#+
Capital Accord 《资本协定》 ZKQG:M~|
capital account 资本帐;非经常帐 %=?cZfFqO
capital account commitment balance 资本帐承担额结余 pY_s*0_
Capital Adequacy Directive [CAD] 《资本充足指引》 oI}kH=<,
capital adequacy ratio [CAR] 资本充足比率 DA2}{
capital allowance 资本免税额 -8r
capital alteration 资本变更 slg ]#Dy
capital and liabilities ratio 资本负债比率 HPb]Zj
capital and liquidity requirement 资本与流动资金的规定 Q3|T':l4
capital appreciation 资本增值 GP&vLt51
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〕 t5'V6nv
capital assets 资本资产 Nluv/?<
capital at risk 风险资本 Pcu#lWC$
capital base 资本基础;资金基础 {e+-vl
capital charges 资本支出;资本费用 v2H#=E4cZ#
capital commitment 资本承担 zX0mdx<|<
capital contribution certificate 出资证明书 uiJS8(Cb
capital convergence 划一资本充足比率 g.'yZvaP
capital cost 资本成本;建设成本;建设费用
fv`O4
capital cover 资本保证 x9x E&
capital deficit 资本亏绌;资本赤字 87:!C5e}
capital divided into shares 资本分成股份 5aln>1x>hn
capital element 资本因素;资本部分 tZ `z
capital equipment 资本设备 _~q?_'kx
capital expenditure 资本开支;非经常开支 EhO|~A*R
capital expenses 资本费用 &Y
4F!Rb
capital financing 筹集资本;以非经常收入支付非经常开支的结算 \3'9Uz,OC
capital flow 资金流量 :WSDf VX
capital formation 资本形成;集资 DyQM>xw)t
capital formation figure 资本组合数字 Wx~k&[&E
capital fund 资本基金 *+uHQgn(
capital gain 资本增益;资本增值 3&6#F"7
capital gains tax 资本增值税 P>sFV
capital goods 资本财货;资本货物 +T=(6dr
capital grant 非经常补助金;非经常拨款;建设补助金 dn}` i
capital grant cycle 建设补助金周期 z]2]XTmWs
capital injection 注入资本;注资 94 e):
jS
capital input 投入资本 ;x:rZV/
capital intensity 资本密集度 ;=<-5;rI
capital intensive 资本密集 [@Q_(LQ-U
capital investment 资本投资 -
/(s#D
Capital Investment Fund 资本投资基金 m;D- u>o
capital loss 资本损失 -i4&v7"
capital maintenance 资本保值;资本保留 $KLD2BAL
capital market 资本市场;资金市场 I! > \#K
capital market instrument 资本市场票据 {X[ HCfJd
capital money 资本款项 #
eCjn
capital money subject to a trust 信托财产资本 *P 3V
capital movement 资本流动 :^Fh!br==
capital nature 资本性质 oyNSh8c7c
capital outlay 资本支出 YKE46q;J
capital portion 资本部分 nK$X[KrV'
capital profit 资本利润 B*~5)}1op
capital project 基本工程项目;非经常开支项目 *;m5'}jsy
capital receipt 资本收入 :.?gHF.?
capital redemption 资本赎回 '0\@Mc U]
capital redemption business 资本赎回业务 t=u
Qb=
capital redemption contract 资本赎回合约 4'6`Ll|iq
capital redemption reserve 资本赎回储备 o99pHW(E
capital reduction 资本减缩;减资 ^)?d6nI
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] >0dv+8Mn
股本削减计划〔香港联合交易所有限公司〕 M/q E2L[y
capital repayment 偿还资本 MY/3]g<
capital reserve 资本储备;后备资本 Zum0J{l
h
capital revenue 资本收益;非经常收入 c-g)eV|)S
capital spending 资本开支;资本支出;非经常开支 Xe#K{gA
capital stock 股本 (`6T&>(4
capital stock subscription 认缴股本;认购股本 52b*[tZ
capital subsidy 建设津贴;基本建设津贴 NTS#sgP
capital subvention 非经常资助金 k6Uc3O
capital sum 资本额 "Vr[4&`
capital tax 资本税 ]D@0|
capital transfer tax 资本转移税 l#lF
+Q;
capital turnover 资本周转率 9_QP !,
capital value 资本价值 A8q;q 2
capital works project 基本工程项目 V\})3i8
Capital Works Reserve Fund 基本工程储备基金 0]D{Va
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作
bu=?N
capitalization 资本化;资本总额 QT9n,lX
capitalization of interest 利息化作本金 N? 5x9duK
capitalized interest 化作本金的利息 =7m}yDs6$
capitalized loan 转作资本的贷款 sTOa
capitalized value 资本还原值;资本化价值 Qb!PRCHQ
capitation grant 按人计算的补助金 N<QjdD&
captive insurance business 专属自保保险业务 ;L|uIg;.s
car insurance 汽车保险 }g3+{\x8
Caribbean Development Bank 加勒比开发银行 2_ :n
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] P\]B<
意大利嘉利堡银行 70lfb`
cartel 同业联盟;卡特尔 $t5V=}m>
cartelized rates system 联营式利率制度 P
i Fm|
cash 现金;现款 Fbu5PWhlc
cash accounting system 现金会计制度 `Pw*_2
cash acquisition 以现金投资所得的资产 `60gFVu
cash allowance 现金津贴 #-8\JEn
cash assets 现金资产 MwfOy@|N
cash at bank 银行现金;银行存款 '{[5M!B
cash balance 现金结余 gJ;_$`
cash basis 现金收付制;收付实现制 L:(1ZS
cash basis accounting 现金收付制会计;收付实现制会计 .<z!3O&L
cash bonus 现金红利 dgDy5{_
cash book 现金出纳帐;现金簿 r?CI)Y;
cash client 现金客户 0QvT
cash commission rebate 现金回佣 ~GuMlV8
cash compensation 现金补偿 8)kLV_+%
cash contribution 现金承担额;现金分担额 'S[++w?Qq
cash cost 直接费用;现金成本 gORJWQv
cash coupon 现金礼券 \`ZW* EtPI
cash credit 现金信贷 ]r3Kg12Mi
cash deficit 现金赤字 2DB7+aZ*
cash deposit and withdrawal 现金收支 :5/Uh/sX
cash disbursement journal 现金支出日记簿 2 o#,kGd
cash disbursement slip 现金支出传票;现金支出单 >6oOZbUY0
cash flow 现金流量;银根 |A%<Z(
cash flow lending 流动现金放款;无抵押融资 Hg9CZMko
cash flow statement 现金流量表;现金流动表 pDQ}*
cash flow surplus 现金流量盈余 lc_E!"1
cash in hand 库存现金;手头现金 pA;-vMpMj
cash in till 备用现金 e(NLX`
cash in transit 运送中现金;在运现金 `]LSbS
cash input 投入现金 {QbvR*gv
cash input figure 现金投入数字 4CQ"8k(S"
cash limit 现金支出限额;现金限额 AW#<i_Ybf
cash margin 现金保证金 Z4){
7|~a
cash market 现货市场;现金交易市场
t8+_/BXv
cash offer 现金要约;现金补偿额 k<RZKw Qc
cash payment 现金付款;现金支付 6l$L~>
cash position 现金头寸 lCF`*DM#
cash price 现金价格 `xiCm':
cash receipts journal 现金收入日记簿 Cda!Mk:
cash receiving slip 现金收入传票;现金收入单 );*YQmdx'
cash settlement 现金结算 `MEYd U1
cash surplus 现金盈余 EZ.!rh~+
cash with order 订货付现;凭票即付 &20P,8@
cashier's order 银行本票 N)S!7%ne
cashier's order outstanding 未承兑的银行本票 px SX#S6I
cash-limited subhead 有现金支出限额的分目 _/S?#
cash-sweep 现金彩票活动 XE3'`D!
casual client “散客”;“散户” ,Rx{yf]k
CCASS Depository 中央结算系统证券存管处 ?0_7?yTR/
CCIC Finance Limited 中芝兴业财务有限公司 eZr&x~]
-w
cedant 分出者 =<@\,xN>C
ceding company 分出公司 _SACqamo5s
ceding insurer 分出保险人 JlKM+UE:
ceiling 上限 +,v-=~5
ceiling price 最高限价 ubu?S%`
central bank 中央银行 &TG5rUUg
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 7O`o ovW$
central banking 中央银行业务 W23]Bx
central banking function 中央银行职能 SEl#FWR
Central Clearing and Custodian System 中央结算及托管系统 n,~;x@=5
Central Clearing and Depository System 中央结算及存管系统 !GW,\y
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 aZKOY
central clearing house 中央结算所 [ BT)l]
central clearing system 中央结算制度;集体交收系统 PY3ps2^K.
central custody system 中央托管系统 >/<:Q &
central depository 中央存管处 0F#>CmD
central depository system 中央证券存管制度 4f~["[*ea
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 F?m?UQS'u
central rate 中央汇率;中心汇率 zq1mmFIO
Central Registration Hong Kong Limited 香港中央证券登记有限公司 hh~n#7w~IR
Central Tender Board 中央投标委员会 51#"3S
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 &x-TW,#Ks
centralized budgetary and payments system 集中预算及支付制度 ~|wos-nM
centred 12-month moving average 十二个月定位移动平均数 `o79g"kxe
certificate of approval 批准证明书 !:LJzROh
certificate of beneficial entitlement to property 资产权益证书 o{*ay$vA]
certificate of compliance 合格证明书;合约完成证明书 0)9"M.AIvo
certificate of deposit [CD] 存款证 k>E`s<3
certificate of exemption from estate duty 豁免遗产税证明书 \n9A^v`F/
certificate of incorporation 公司注册证书;法团注册证书 Px5t,5xT8
certificate of incorporation of registered trustees 注册受托人法团证书 mL~z~w*s
certificate of indebtedness [CI] 负债证明书 aTGdmj!
certificate of insurance 保险证书 FFEfp.T1M
certificate of interest 权益证明书;息票 kl1Y] ?z}
certificate of means 资产证明书 $jI>[%
certificate of participation 参与证明书 TP1S[`nR
certificate of payment of profits tax 缴付利得税证明书 8u2+tB
certificate of preference 特惠税证 ni
certificate of rateable value 应课差饷租值证明书 }.)s%4p8
certificate of registration 登记证书;注册证明书 cgC\mM4Nla
certificate of satisfaction 清偿证明书 #JA}3]
certificate of transfer 转让证明书 A>NsKWf{
certificate to bearer 不记名证明书 XE}H 3/2
certification 核证 %o?IsIys
certification fee 核证费 +:6Ii9GN
certified cheque 经银行证明可兑现的支票 Lt#'W
certified public accountant [CPA] 执业会计师 5j"1z1_&
certified statement 经证明的报表 SbsouGD,{
cessation of business 停业 Ni*Wz*o
cession 分保 .BO<
C.F. Finance Company Limited 浙一财务有限公司 RA a[t :|
chance 机会;中彩机会 Bn]K+h\E
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 7:h!Wj-a]
change of domicile 迁册 <-UOISyf
change to estimates 修订预算 J
NC
change to the approved estimates of expenditure 核准开支预算的变动 n,P5o_^:
charge 费用;押记;抵押 Swtbl`,
charge number 税单号码 :9l51oE7
charge on assets 资产的征税 \g-j9|0
charge upon general revenue 从政府一般收入中拨款支付 }8'&r(cN4
chargeable 可予征收;应课税的 |0bc$ZY:
chargeable agreement for sale 可予征收印花税的买卖协议 |!d"*.Q@F
chargeable income 应课税入息 =QV::/
chargeable normal trading receipt 应课税的一般营业收入 &[?CTZ
chargeable profit 应课税利润 *! :QdWLq
chargeable to tax 应课税 -%IcYzyA
charged to... 记入……帐目 OySy6IN]q
chargee 承押记人 _-cK{
charge-holder 受押人 ,7|;k2
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 <
/p8r
charging order 押记令 Mo|wME#M
chargor's right 押记人的权利 d]0a%Xh[
charitable donation 慈善捐款 W( *V2<$o
charitable trust 慈善信托 j<tq1?? [b
charity property 慈善财产 qH%")7>
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 myQ&%M
gx
charter 章程;特许权 \tJFAc
charter of incorporation 成立章程 ;n#%G^!H
chartered accountant 特许会计师 9x~-*8aw
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 OIaYHA
Chartered Institute of Public Finance and Accountancy [United Kingdom] <o:@dS
特许公共财政及会计学会〔英国〕 [JTto!Ih$
charterer 承租人 N4^5rrkL
Chase Manhattan Asia Limited 美国大通亚洲有限公司 0vs0*;F;
Chase Manhattan Bank 美国大通银行 (7$$;
chattels 实产 O>DNC-m)i{
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 =~FG&rk^
Che Hsing Finance Company Limited 浙兴财务有限公司 g?/XZ5$a5
check-and-balance system 制约平衡制度 ){Mu~P
Chekiang First Bank Limited 浙江第一银行 SKXBrD=-
cheque 支票 _JGs}aQ
Chiao Yue Finance Company Limited 侨裕财务有限公司 j kn^Z":
Chiba Bank, Ltd. 千叶银行 ~krS#\
Chicago Board of Options Exchange 芝加哥期权交易所 ?~ULIO'
Chicago Board of Trade 芝加哥交易所 9$d.P6|d>
Chicago Mercantile Exchange 芝加哥商品交易所 ~waNPjPRG
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 M<8ML!N0;t
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 )JgC$ <
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 N=,j}FY
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 es.CLkuD7Y
child allowance 子女免税额 LhJ a)jFQ
China & South Sea Bank Limited 中南银行 1]4^V7y
China Affairs Committee [Hong Kong Futures Exchange Limited] u@ N~1@RT|
中国事务委员会〔香港期货交易所有限公司〕 k1N$+h
;\
China concept stock 中国概念股 B0mLI%B
China Construction Bank 中国建设银行 gb-{2p>}
China Development Division [Stock Exchange of Hong Kong Limited] #ch
中国发展科〔香港联合交易所有限公司〕 }HZ{(?
China Economic News 《中国经济新闻》 5vZ#b\;#V
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 EO"C8z'al
China State Bank Limited 国华商业银行 A| x:UQlu
Chinatrust Commercial Bank, Limited 中国信托商业银行 ?F$6;N6x
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 BD;H
Chinese Bankers Club, Hong Kong 香港银行华员会 /NBTvTI
Chinese Banks' Association 香港华商银行公会 H 30OUrD
Chinese Gold and Silver Exchange Society 金银业贸易场 @Jv# fr
Chinese New Year bonus 年奖;年终花红 #V 43=
chit fund 银会 gT1P*N;v
Chiyu Banking Corporation Limited 集友银行有限公司 Q .RO
Chiyu Finance Company Limited 集友财务有限公司 jMpa?Jp 1
Cho Hung Finance Limited 朝兴金融有限公司 SN]LeXesS
choses in action 无形动产;据法权产 #1Z7R/
chronological book 序时帐簿 -l*A
Chubu Securities Finance Company 中部证券金融公司 `<vxG4=62\
Chung Khiaw Bank Limited 崇侨银行 we]>(|
Chung Nan Finance Company Limited 中南财务有限公司 ;El <%{(
Chuo Trust & Banking Co., Ltd. 中央信托银行 H7IW"UkBR
Chuo Trust Asia Limited 中央信托亚洲有限公司 rFd@mO
Citibank, N.A. 万国宝通银行 x*8O*!ZZ
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 f~\Xg7<
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 6M><(1fT
Citicorp International Limited 万国宝通国际有限公司 $-G`&oT
civil debt 民事债项 zNtq"T [
Civil Service Pension Reserve Fund 公务员退休金储备基金 Lx+`<<_dJ
claim 申索;索偿;债权 12gw#J/)9h
claim equalization fund 申索平衡基金 fD6GQ*
claim for refund of property tax 申请发还物业税 emWGIo
claim of debt 债权申索 .LE+/n
claim on bank 对银行的债权 .H;B=nd*
claim to dividend 摊还债款申索 @phN|;?
claimant 申索人;索偿人 ;L6Xs_L~
claims statistics 申索统计数字 L$JI43HZ
class of insurance business 保险业务类别 wJIB$3OT
class of property 财产类别 Ph)|j&]
claw-back 递减率 6v47 QW|'
clearance cost 清拆成本 QrS$P09=\
clearing 结算;票据交换;清算 __)qw#
clearing account 结算帐户 };SV!'9s?~
clearing and settlement system 结算和交收系统 YOw?'+8
clearing balance 结算差额 sd!sus|( R
clearing bank 结算银行 "3y} F
clearing cheque 交换支票 W^R'@
clearing house 结算所;票据交换所 B_~jA%0m'
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 k^*$^;z
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 1X:&*a"5
clearing member 结算会员 ks:{TA27
Clearing Members' Fund 结算会员基金 d.\PS9l
clearing participant 结算参与者 l{EU_|q
clearing rebate 结算费用的回佣 `p|[rS>
Clearing Rules [SEHK Options Clearing House Limited] %cj58zO|y
《结算规则》〔联交所期权结算所有限公司〕 1ih* gJPpj
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 R+Lk~X^*l'
Clerk to the Board of Review 税务上诉委员会书记 &z ksRX
client 客户;委托人;当事人 5P\N"Yjx'
client agreement 客户协议 _;G=G5r
client confidentiality 客户保密的责任 tp+=0k2i
client money 客户款项 <IH*\q:7
client statement 客户结单 /co%:}ln
clients fund 客户资金 j`9Nwa
close 结算;收市;收盘 FfXZ|o$;
close a position 平仓;轧平头寸 K -E`y
close company 股份不公开的公司 DB8s
close higher 收市时价位较高 1f;or_f#k?
close lower 收市时价位较低 41'EA\V
close mixed 收市时荣辱互见 ,9vJtP+T+!
close of exchange 交易所停市 kH2oK:lN
close of financial year 财政年度终结 m<FK;
close out 平仓 C1ZyB"{
close out a long position 平长仓 o*;2mFP
close out a short position 平空仓 )Pa*+ew7
close steady 收市时价格稳定 +2yF|/WW#
close the gap 弥补差距 "WP% REE!
closed position 平仓 $3:X+X
closed-end investment corporation 股份固定的投资公司 \_>?V5(
close-out price 抛售价格 7vNtv9
closing account 决算帐户 UT;4U;a,m
closing balance 期终结余;收市结余 ~,Mr0
closing price 收市价;收盘价 dJE`9$jN
closing quotation 收市价;收市行情 %yhI;M^
closing rate 收市汇价;收盘汇率 >;}]pI0T
closing transaction 平仓交易 |D(&w+(
clothing levy 成衣税 *[
#*n n
club deposit 零存整付存款 ||f vKyKW>
Code of Aid 《资助则例》 Q
3X
Code of Banking Practice 《银行营运守则》 m+7`\|`jQ
Code of Best Practice [Stock Exchange of Hong Kong Limited] q\_DJ)qpn
《最佳应用守则》〔香港联合交易所有限公司〕 j!CU
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〕 qZ?{-Vw
Code of Conduct for Persons Registered with the Securities and Futures Commission MA"#rOcP
《证券及期货事务监察委员会注册人操守准则》 eaxfn]gV
code of practice 实务守则;经营守则;执业守则 2:~cJk{
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 /=ACdJ
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 Wx k;g
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 2YluJ:LN
Code on Pooled Retirement Funds 《集资退休基金守则》 ex0oAt^
Code on Share Repurchases [Share Repurchase Code] `{L{wJ:&a
《公司购回本身股份守则》〔《股份购回守则》〕 Z fqQ{_
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 L6 kZ2-6
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 PC0HH
co-debtor 共同债务人 O(Td:Zdp
co-financing scheme 共同融资计划 '2xcce#
cognizance 证明令 <vLdBfw&N
coin 硬币 i :EO(`
coin replacement programme 硬币取缔计划 a+'}XEhSC:
coin set 套装硬币 R(GmU4
coinage 硬币 O&= KlnI:
Coinage Security Fund 硬币发行基金 FdM<;}6T
cold call 主动与准客户接触 g~|y$T
collapse in prices 价格下泻;价格下挫;价格暴跌 R9q0,yQW
collateral 抵押品 ;x16shH
collateral bond 担保债券 r
hZQQOQ
collateral loan 抵押贷款 gE1|lY$NL
collateral security 附属抵押品 e
SK((T
collection 征收;收取 n5 >B LtY
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 9PCa*,
collection of betting duty 收取博彩税 q
/:T1a7!
Collection Office [Inland Revenue Department] 收税处〔税务局〕 >*{:l,LH
collective consumption 集体消费 |yU3Kt
Collector 收税主任 sU0Stg8&b
Collector of Rates 差饷征收官 hw|t8 ShW
Collector of Stamp Revenue 印花税署署长 cp|:8 [
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 +*: }p
combined surplus 合并盈余 Yu1QcFuy
combined visible and invisible trade account 有形及无形贸易合并帐目 cNx
\&vpd
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 i<J^:7
commemoration coin 具纪念性的硬币 i'Wcf1I-=
commencement of winding-up 清盘开始 89db5Dx
commerce and industry sub-index 工商分类指数 LH,]vuXh
commercial activity 商业活动 98h :X %
commercial bank 商业银行 VZt;P%1;h
Commercial Bank Act of Norway 《挪威商业银行法》 \u{Jf'g
Commercial Banks Law 《商业银行法》 R
!Fx)xj
commercial borrowing 商业借款 Kyu@>9Ok
Commercial Code of Japan 《日本商法》 ,cPkx~w0
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 [6G=yp
commercial invoice 商业发票 {uEu>D$8
commercial letter of credit 商业信用证 Z4\tY^NI
commercial loan 商业贷款;商业放款 +{S Maq
commercial paper 商业票据 L!?v BL
commercial paper market 商业票据市场 2 aew6~
commercial registry 商业登记处 QN3qF|))
commercial return 商业回报 \)p4okpR
commercial sale 商业销售 ^4RO
commercialization 商品化 ~d&'Lp[3
commercially viable 具商业利益;有利可图 u"*J[M~
Commerzbank AG 西德商业银行 ^M[#^wv,
commission 佣金;委员会 =A$Lgk>|
Commission des Operations de Bourse of France 法国证券事务监察委员会 GA(OK-WUd
commission house 佣金行;代办行 4P`PmQ=GQh
commission payable 须付的佣金 8I<_w4fC
commission rebate 佣金回扣 >).@Nb;e
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 #dHr&1(
Commissioner of Banking 银行监理专员〔银监专员〕 $ 9S>I'
Commissioner of Estate Duty 遗产税署署长 tN[St
Commissioner of Inland Revenue 税务局局长 K<RmaXZ
Commissioner of Insurance 保险业监理专员 0BT;"B1
Commissioner of Rating and Valuation 差饷物业估价署署长 )o86lH"z
commitment 承担;已承担的开支;承担额;承担项目 sWp{Y.
commitment fee 承诺费 f%vHx,
Committee of the Hong Kong Association of Banks 香港银行公会委员会 =_K%$y*
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 IES41y<
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 8y-e+
Committee on Payment System [Hong Kong Monetary Authority] jkZ_c!
支付系统委员会〔香港金融管理局〕 ,:c:6Y^
Committee on Unit Trusts [Securities and Futures Commission] gkSGRshf
单位信托委员会〔证券及期货事务监察委员会〕 LQ~LB'L
Commodities Dealers' Deposit Fund 商品交易商按金基金 Z`^
K%P=
Commodities Trading Commission 商品交易事务监察委员会 &
8ccrw
commodity 商品 Xs{/}wc.q;
commodity classification 商品分类法 +dDJes!]
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 qK<aZ%V
commodity dealer 商品交易商 FrgW7`s[A
commodity exchange 商品交易所 YN_X0+b3C
Commodity Exchange Compensation Fund 商品交易所赔偿基金 x&QNP
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 /;zZnF\e
commodity flow method 商品流动法;商品流通法 37%`P\O;s
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 >|v=Ba6R0
commodity futures contract 商品期货合约 p
Z0=
commodity market 商品市场 t^`<*H
commodity tax 商品税 luJ{Iq
commodity trading adviser 商品交易顾问 5Xp$yX =
commodity trading adviser's representative 商品交易顾问代表 9` OG
commodity trading advisory contract 商品交易顾问合约 ,G916J*XA
commodity warrant 商品期权证 jK&
Nkp
commodity-based investment 以商品为基础的投资 iSnIBs9\
common fund 共同基金 Kh>?!`lL
common property 分权共有财产 0*37D5jH
common share 普通股 3FGb Q_
common stock 普通股 hdo+Qezu:
Commonwealth Bank of Australia 澳洲联邦银行 }".\
4B$n
Commonwealth Development Corporation 英联邦发展公司 tpN]evp|
Commonwealth Finance Ministers Conference 英联邦财长会议 B)(p9]q
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 nwZ[Ygl|
Commonwealth income tax 英联邦入息税 d,Hf-zJ%~
Commonwealth Preference 英联邦特惠制 j4.Qvj >:4
communal property 公有财产;公有产业 $I?=.:<+
communication expenses 通讯费用 V`WI"HO+
Community Preference 欧共体特惠制 gn-=##fT:i
commutation of pension 退休金的折算 (2\l i{$e
commuted gratuity 折算酬金 `=_7I?
commuted pension gratuity 经折算的退休酬金 [{hL F9yPx
Companies Act [United Kingdom] 《公司法令》〔英国〕 6^7)GCq [
Companies Handbook 《上市公司手册》 U'JP1\
companies inspector 公司检查员 Y9z:xE
Companies Liquidation Account 公司清盘帐户
s98: *o3
Companies Ordinance: Information to be Included in a Rights Issue Prospectus D<+ bzC
《公司条例:供股章程须载有的资料》 QT7w::ht
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》 sV9{4T~#|
Companies Registration Officer 公司注册主任 g
@c=Bt$
Companies Registry 公司注册处 j<.
<S {
Companies Registry Trading Fund 公司注册处营运基金 eyI-s9#t
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 &xPOp$Sx~
Company Formation and Enforcement Division [Companies Registry] `XQx$I
公司成立及条例执行部〔公司注册处〕 O[i2A(
company in which the public are substantially interested 由公众拥有相当权益的公司 Y?"v2~;3
company limited by guarantee 担保有限公司 fY|@{]rx
company limited by shares 股份有限公司 v*vub#wP
company register 公司登记册 , V0iMq
company registration fee 公司注册费 K8yWg\K
company with limited liability 有限法律责任的公司 GV `idFd
company's memorandum 公司组织章程 &-EyM*:u!
company's reserve 公司储备 Qs#9X=6e@
comparative advantage 比较优势;比较利益 AxG?zBTFx
compensation 补偿金;赔偿 &F@tmM~
Compensation Committee [Stock Exchange of Hong Kong Limited] e8WPV
赔偿委员会〔香港联合交易所有限公司〕 +lY\r + ;
compensation from insurance 保险赔偿 "6|'&6&
compensation fund 赔偿基金 7v4-hfN
compensation fund levy 赔偿基金征费 Jgi{7J
compensation rate 补偿率 Z7K!"I
Compensation Review Committee 赔偿检讨委员会 ^*$WZMMJ1
compensation scheme 赔偿计划 qiwQUm{
compensation trade 补偿贸易 $G^H7|PzdC
compensation value 补偿值 yKX:Z4I/
compensatory payment 补偿付款 xc3Ov9`8%
competition and pricing strategy 竞争与定价策略 %j
9vX$Hj
competitive edge 竞争优势 W#oEF/G
competitive price 具竞争力的价格 ;DT"S{"7
competitive tender 竞争性投标 OI;L9\MJc
Compliance Committee [Stock Exchange of Hong Kong Limited] g%<{G/Tz
监察委员会〔香港联合交易所有限公司〕 <uWJ>sg^6
component of expenditure 开支组成部分 Gc3PN
Composite Consumer Price Index 综合消费物价指数 P~b%;*m}8
composite index 综合指数 vl#V-UW$4P
composite rating 综合评级 r&j+; JM5
composite return form 综合报税表 iG;d0>Sp
Composite Securities and Futures Bill 《证券及期货综合条例草案》 _S%OX_UMn^
composite tax return 综合报税表 L@^!(
composition 组合成分;债务重整协议 ]9~#;M%1
composition of earnings 收益组合成分 B<|q{D$N/
compound increase 复合增加率;复合增长率 $yR{ZFo
compound interest 复利 JY;#]'T\;
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 X~<>K/}u5
comprador note 买办票据 6w .iEb
comprador order 买办付款令票 0X}w[^f
comprehensive income tax 综合所得税 !Cv<>_N).
comptroller 审计主任 [8om9 Z3
compulsory liquidation 强制清盘 R, (+NT$
compulsory winding-up 强制清盘 ;r2b@x:<_
computation 计算;计算表 CM@"lV_
computational procedure 计算方法 6P/9Vh j'
computer audit programme 电脑审计程序;电脑核数程序 k^vmRe<lk
concentrated position 集中持仓量 OM.(g%2
concentration risk 资金集中风险;集中融资风险 ,rvZW}=
concept stock 概念股 MZhJ,km)
concession 特许权;宽减措施;优惠 Z)Xq!]~/g
concession contract 特许经营权合约 pqNoL*
H
concessionary rate 优惠率 Di5Op(S((
concordat 协定;契约;国际监管条约 B=nx8s
condition 条件 % 'L=
conditional endorsement 附有条件的背书 #!F8n` C-
conditional offer 有条件要约 s3fGX|;
conditional sale agreement 有条件售卖协议 @%5F^Vbd
conditions of tender 投标章程 @)M.u3{\
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》 %Tm'aY"
conduct of business standard 业务操守准则 X~/9Vd g
Confidentiality Understandings 保密谅解文件 YRT}fd>R&
confirmation letter 确认书 sjVl/t`l
confirmation of mail transfer 信汇证明书 lfI7&d*
Confirmation of Payment 已缴税证明书 ]T28q/B;k
confirmed letter of credit 保兑信用证 b^|,9en
confirming bank 保兑银行 ?),K=E+=U
confiscation order 没收令 6`{)p&9
connected transaction 关连交易 cR@}
consensus capitalism 共识资本主义 T J"{nB
conservative investor 保守投资者 :[$i~V
consideration 代价;对价;约因 *TMM:w|1
consideration issue [listing method] 代价发行〔上市方式〕 @tU>~y{E
consideration other than cash 现金以外的代价 [$ Xu
consignee 收货人;代售人
h hNFp
consignment 托运;寄售 5tbiNm^X
consignor 付货人;托运人;寄售人 Bg
8t'dw?K
consolidated account 综合帐目 \ :@!rM
consolidated account expenditure 综合帐目开支 Z%.Ld2Q{
consolidated balance sheet 综合资产负债表 x?{l<mc
consolidated cash deficit 综合现金赤字 7]L}~
consolidated cash surplus 综合现金盈余 NPBOG1q%
consolidated enterprises sectorial index 综合企业分类指数 +gndW
consolidated net earnings 综合净收益;综合净盈利 C|FI4/-e
consolidated net profit 综合净利润;综合纯利 M-QQ
consolidated policy 综合保单 j/uMSE
consolidated price 综合价格 epk
C'
consolidated profit and loss account 综合损益帐;综合损益表 8[^b8^
consolidated public sector expenditure 公营部门综合开支 E]a,2{&8<
consolidated revenue account 综合收入帐 l3MA&&++KF
consolidated shareholders' fund 综合股东资金 2g)q
(
consolidation of shares 股份合并 p,8:(|(
consolidation period 巩固期;“牛皮靠稳”阶段;大涨后的调整期 O>X!78]#K
consortium company 财团公司 js)E:+{A,
consortium loan 银团贷款 '2|mg<Ft
constant dollar figure 固定币值 I
%1P:-
constant market price 固定市价 CD?b.Cxai
constant price 固定价格 6S%KUFB+e
constant price series 固定物价计算数列 :5^5l
constant rate 固定比率 H9VdoxKo
constituent stock 成分股 ?5d[BV
constitution 章程;组织章程 A#~CZQY^$
construction output 建造产出量 :8)3t! A
constructive trust 法律构定信托 u?g;fh6
consultant accountant 顾问会计师 +)(
"!@
consultant's fee 顾问费 K nn<q=';G
Consultation Paper on Proposed Regulation on Share Margin Financing UG}"OBg/
《监管股票按贷财务的建议谘询文件》 b7M )
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability 1?p:66WmR
《有关联交所检讨董事资格的程序的谘询文件》 ABtv|0K
consumer behaviour 消费者行为 ) { "}bMf
Consumer Council 消费者委员会 JKYl
consumer credit financing operation 消费者信贷业务 R^I4_ZA
consumer demand 消费者需求 ]Ah<kq2sk
consumer durables 耐用消费品 &s.-p_4w^D
consumer expenditure 消费开支 r)qow.+&
consumer goods 消费品 $I4JKh
consumer market 消费市场 J(,gLl
consumer price 消费物价 }`$({\^w
Consumer Price Index [CPI] 消费物价指数 XHuHbriI
Consumer Price Index (A) 甲类消费物价指数 z*^vdi0
Consumer Price Index (B) 乙类消费物价指数 Y5IQhV.
Consumer Price Index Classification System 消费物价指数分类法 Y-DHW/Z~
Consumer Price Index Report 《消费物价指数月报》 $*0XWrE
Consumer Price Index series 消费物价指数系列 rJd-e96
consumer price inflation 消费物价上涨 tN;~.\TKg
Consumer Representative Action Fund 消费者集体诉讼基金 [ dVRVm0N
consumer sentiment 消费意欲 m<4tH5};d
consumer spending 消费开支;消费支出 W6*5e{
consumption expenditure 消费开支 kf",/?s2Z
consumption pattern 消费模式 <e8Ux#x/
consumption product 消费产品 =p!Hl#
consumption tax 消费税
5&U?\YNLa
contango 交易延期费;延期交割费;期货溢价 $>l65)(E\
contingencies warrant 紧急拨款令;应急支款授权书 <M3&\
contingency 应急费用;意外开支准备金 MIAC'_<-e
contingency allowance 应急准备金 gAGcbepX
contingency sum 应急费用;意外开支准备金 60p*4>^v
contingent assets 或有资产 zZCssn;[
contingent debt 或有债权;待确定债务 ?O
e,
contingent interest 待确定的权益 t+WUz#i"
contingent liabilities 或有负债 XlxB%
contingent profit 或有利润 QfU{W@!h
contingent right 或有的权利 Kv\uBMJNW
continue to hold a deposit 继续持有存款 P<xCg
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 2mvp|<"
continuing rent 连续租金 }cy<$=c#E_
continuing trustee 留任受托人 _3Q8R}
continuous licensing system 长期持牌制度 A}03s6^i;
Continuous Net Settlement System [CNS System] 持续净额交收系统 `~W ?a
contra account 对销帐户 &