-
absolute change
绝对数值变更
absolute expenditure
实际开支
absolute guideline figure
绝对准则数字
absolute interest
绝对权益
absolute order of discharge
绝对破产解除令
absolute profit margin
绝对利润幅度
absolute value
实值；绝对值
absolutely vested interest
绝对既得权益
absorbed cost
已吸收成本；已分摊成本
absorption
吸收；分摊；合并
absorption rate
吸收率；摊配率；分摊率
ACB Finance Limited
亚洲商业财务有限公司
acceptable form of reciprocity
合理的互惠条件
acceptable rate
适当利率；适当汇率
A share
Ａ股；甲类股份
abatement of tax
减税；减扣免税额
ABN AMRO Bank N.V.
荷兰银行
above-the-line expenditure
在线项目支出；经常预算支出
above-the-line receipt
在线项目收入；经常预算收入
ABSA Asia Limited
南非联合亚洲有限公司
acceptance agreement
承兑协议
acceptance for honour
参加承兑
acceptor
承兑人；接受人；受票人
acceptor for honour
参加承兑人
accident insurance
意外保险
Accident Insurance Association of Hong
Kong
香港意外保险公会
accident insurance scheme
意外保险计划
accident year basis
意外年度基准
accommodation
通融；贷款
accommodation bill
通融票据；空头票据
accommodation party
汇票代发人
account balance
账户余额；账户结余
account book
帐簿
account collected in
advance
预收款项
account current book
往来帐簿
account of after-acquired property
事后取得的财产报告
account of defaulter
拖欠帐目
account payable
应付帐款
account payee only
只可转帐；存入收款人账户
account receivable
应收帐款
account receivable report
应收帐款报表
account statement
结单；账单；会计财务报表
account title
账户名称；会计科目
accountant's report
会计师报告
Accountant's Report Rules
会计师报告规则
accounting and auditing procedure
会计与审计程序；会计与核数程序
Accounting Arrangements
《会计安排》
accounting basis
会计基础
accounting by Official Receiver
破产管理署署长呈交的帐目
Accounting Circular
《会计通告》
accounting class
会计类别
accounting date
记帐日期；会计结算日期
accounting for money
款项核算
Accounting Officer
会计主任
accounting period
会计报告期；会计期
accounting policy
会计政策；会计方针
accounting practice
会计惯例
accounting principle
会计准则
accounting record
会计记录
accounting report
会计报告
Accounting Services Branch
会计事务部〔库务署〕
Accounting Society of China
中国会计学会
accounting statement
会计报表
accounting system
会计制度；会计系统
accounting transaction
会计事项；帐务交易
accounting treatment
会计处理
accounting year
会计年度
accretion
增值；添加
accrual
应计项目；应累算数目
accrual basis
应计制；权责发生制
accrual basis accounting
应计制会计；权责发生制会计
accrue
应累算；应计
accrued benefit
应累算利益
accrued charges
应计费用
accrued cumulative preference share
dividend
应累算的累积优先股股息
accrued expenses
应累算费用
accrued interest payable
应付利息；应计未付利息
accrued interest receivable
应收利息；应计未收利息
accrued right
累算权益
accruing profit
应累算的利润
accumulated fiscal reserve
累积财政储备
accumulated profit
累积利润；滚存溢利
accumulated reserve
累积储备
accumulation of surplus income
累积收益盈余
acquired assets
既得资产
acquisition
收购；购置；取得
acquisition cost
购置成本
acquisition expenses
购置费用
acquisition of 100% interest
收购全部股权
acquisition of control
取得控制权
acquisition of fixed assets
购置固定资产
acquisition of shell “买壳”
acquisition price
收购价
act of God
天灾
acting partner
执事合伙人
active market
买卖活跃的市场；交投畅旺的市场；旺市
active partner
积极参与的合伙人
active trading
交投活跃
actual circulation
实际流通
actual cost
实际成本
actual expenditure
实际开支；实际支出
actual income
实际入息；实际收入；实际收益
actual market
现货市场
actual price
现货价；实际价格
actual profit
实际利润
actual quotation
实盘；实际价位；实际报价
actual year basis
按实际年度计算
actuals
实货
actuarial investigation
精算调查
actuarial principle
精算原则
actuarial report
精算师报告
Actuarial Society of Hong Kong
香港精算学会
actuarial valuation
精算师估值
actuary
精算师
ad referendum agreement
暂定协议；有待复核的协定
ad valorem duty
从价税；按值征税
ad valorem duty system
从价税制
ad valorem fee
从价费
ad valorem tariff
从价关税
additional allowance
额外免税额
additional amount for unexpired risk
未过期风险的额外款额
additional assessable profit
补加应评税利润
additional assessment
补加评税
additional commitment
额外承担
additional commitment vote
额外承担拨款
additional dependent grandparent
allowance
供养祖父母或外祖父母额外免税额
additional dependent parent
allowance
供养父母额外免税额
additional provision
额外拨款
additional stamp duty
附加印花税
additional tax
补加税罚款；补加税款
Additional Tax Demand Note
缴纳补加税罚款通知书；缴纳补加税款通知书
adjudged bankrupt
被裁定破产
adjudicated bankrupt
裁定破产人
adjudication fee
裁定费；评定印花税额手续费；评估契据费
adjudication of bankruptcy
裁定破产；宣告破产
adjudication of insolvency
裁定无力偿还债务
adjusted actual
经调整的实数；调整后的实数
adjusted current assets
经调整的流动资产；调整后的流动资产
adjusted figure
经调整的数字；调整后的数额
adjusted liabilities
经调整的负债；调整后的负债
adjusted loss
经调整的亏损；调整后的亏损
adjusted net admissible assets
经调整的可接纳资产净值；调整后的可接纳资产净值
adjusted profit
经调整的利润；调整后的利润
adjusted surplus
经调整的盈余额；调整后的盈余额
adjusted value
经调整的价值；调整后的价值
adjustment
调整；修订；理算〔保险〕
adjustment centre
调剂中心
adjustment lag
调整过程的时间差距；调整时差
adjustment mechanism
调整机制
adjustment of loss
亏损调整
adjustment process
调整过程；调整程序
adjustment range
调整幅度
administered exchange rate
受管制汇率
Administration Division
行政处〔香港金融管理局〕
administration expenses
行政费用
administration fee
手续费；行政费
administration in bankruptcy
破产管理
administration order
遗产管理令
administrator
管理人；遗产管理人
administrator of the estate
遗产管理人
admission of debt
债项承认书
admission of proof
接纳债权证明
advance
放贷款项；垫付款项；预支款项；预付款项
advance account
暂支帐目；预付款账户
advance compensation
预付补偿金
advance from shareholder
股东垫款
advance pending reimbursement
预支以待日后付还
advanced economy
先进经济体系
advancement
预付；预付财产
advances warrant
垫款令
advancing
贷出
adverse balance
逆差
adverse exchange
逆汇
advertisement addressed to shareholders
在报章刊登的致股东通告
advice for collection
托收通知书
advice of drawing
提款通知书；汇票通知书
advice of payment
付款通知
Advisory Committee
咨询委员会〔证券及期货事务监察委员会〕
Advisory Committee on
Diversification
经济多元化咨询委员会
affidavit
誓章；遗产申报誓章
affidavit of no receipt
述明无收款的誓章
affiliate
联号；联营公司；附属公司
affiliated company
附属公司；联号；联营公司
affirmation
非宗教式宣誓〔遗产税〕
affordability
负担能力
African Development Bank
非洲开发银行
after-acquired property
事后取得的财产
after-hours dealing
市后交易
after-tax profit
税后盈利；税后利润；税后溢利
agency agreement
代理协议
agency expenses
代理机构的开支
agency fee
代理费
Agency Law
《代理法》
agent
代理人；承销人
agent of company
公司代理人
agent's fee
代理人费；经纪费
aggregate
总计；总数；总体数字
aggregate amount
总款额；总额
aggregate assets and liabilities
总体资产与负债
aggregate at constant price
按固定价格计算的总体数字
aggregate demand
总需求
aggregate gross position
总持仓量
aggregate limit
总限额
aggregate of salaries tax
合计薪俸税
aggregate performance
总体表现；总体业绩
aggregate supply
总体供应
aggregate surplus
总盈余
aggregate total
整体总额
aggregate value
总值；合计价值
aggregated basis
合计基准
aggregated net chargeable income
合计应课税入息实额
aggregation
合并计算；合计；总和
aggregation of incomes of husband and
wife
夫妇入息合并计算
aggregation of property
财产的总和
agio
差价；贴水
Agreement between the
Government of Hong Kong and the Government of
Japan for
the Promotion and
Protection of Investment
《香港政府和日本政府关于相互
促进和保
护投资协议》
Agreement between the Government of
Hong Kong and the Government of the
Republic of
Austria for the Promotion and
Protection of Investment
《香港政府和奥地利共和国政府关于相互促进和保护投资协议》
Agreement between the
Government of Hong Kong and the Government of the
Republic of France for the
Promotion and Protection of Investment
《香港政府和法兰西共和国政府关于相互促进和保护投资协议》
Agreement between the
Government of Hong Kong and the Government of the
Republic of Korea for the
Promotion and Protection of Investment
《香港政府和大韩民国政府关于相互促进和保护投资协议》
agreement for a settlement
授产协议
agreement for assignment
转让协议
agreement for sale
售卖协议；买卖协议
agreement for sale and purchase
买卖协议
agreement for the payment of interest
支付利息协议
agreement for the repayment of money
还款协议
agreement of reinsurance
再保险协议
Agricultural Bank of China
中国农业银行
air passenger departure tax
飞机乘客离境税
Air Services Negotiations Unit
民航运输谈判组〔经济局〕
airport tax
机场税
alcohol duty
酒精税
alienation
让与；让渡；转让
alimony
生活费；赡养费
All Ordinaries Index
所有普通股指数
all risks
全险；综合险
All Sales Record for Stock
Market
《股票市场成交报告》
Allied Capital Resources
Limited
新联财务有限公司
all-items index
总指数〔消费物价指数〕
allocation letter
拨款信件
allocation of fund
分配款项；预留款项
allocation of profit
利润分配；溢利分配
allocation warrant
拨款令
allotment
分配；配股
allotment notice
股份配售通知；配股通知
allotment of shares
股份分配
allowable
可获宽免；免税的
allowable business loss
可扣除的营业亏损
allowable expenses
可扣税的支出
allowance
免税额；津贴；备抵；准备金
allowance for debts
债项的免税额
allowance for depreciation by wear and
tear
耗损折旧免税额
allowance for funeral expenses
殡殓费的免税额
allowance for inflation
为通货膨胀而预留的款项；通胀准备金
allowance for repairs and
outgoings
修葺及支出方面的免税额
allowance to debtor
给债务人的津贴
alteration of capital
资本更改
alternate trustee
候补受托人
amalgamation
合并
ambit
涵盖范围〔开支总目或分目〕
ambit of charges
征税范围；收费范围
amended valuation
经修订的估值
American Commodities Exchange
美国商品交易所
American Express Bank Limited
美国运通银行
American Stock Exchange
美国证券交易所
amortization
摊销
amount due from banks
存放银行同业的款项
amount due from banks abroad
存放海外银行同业的款项
amount due from holding companies
控股公司欠款
amount due from local banks
存放本港银行同业的款项
amount due to banks
银行同业的存款
amount due to banks abroad
海外银行同业的存款
amount due to holding companies
控股公司存款
amount due to local banks
本港银行同业的存款
amount due to outport banks
外埠银行同业的存款
amount for note issue
发行纸币的款额
amount of bond
担保契据的款额
amount of consideration
代价款额
amount of contribution
供款数额
amount of indebtedness
负债款额
amount of principal of the loan
贷款本金额
amount of rates chargeable
应征差饷数额
amount of share capital
股本额
amount of sums assured
承保款额
amount of variation
变动幅度
amount of vote
拨款数额
amount payable
应付款额
amount receivable
应收款额
Amsterdam Stock Exchange
阿姆斯特丹证券交易所
analysis
分析
ancillary risk
附属风险
annual account
周年帐目；周年帐目报表；年度决算；年结
annual accounting date
年结日期
annual allowance
每年免税额；年积金；年度津贴；年津
annual balance
年度余额
annual disposable income
每年可动用收入
annual estimates
周年预算
annual fee
年费
annual general meeting
周年大会
annual growth rate
年增率；每年增长率
annual long-term supplement
长期个案每年补助金
annual pensionable emolument
可供计算退休金的年薪
annual report
年报
Annual Report on the
Consumer Price Index
《消费物价指数年报》
annual return
周年报表；周年申报表；每年报税表格
Annual Return Rules
《周年报表规则》
annual review of consumer prices
每年消费物价回顾
annual roll-forward basis
逐年延展方式
annual salary
年薪
annual statement
年度报表；年度决算表
Annual Survey of Banks, Deposit-taking
Companies and Representative Offices
of Foreign Banks
银行、接受存款公司及外地银行驻港代表办事处按年统计调查
annuitant
年金受益人
annuity
年金
annuity contract
年金合约
annuity on human life
人寿年金
antecedent debt
先前的债项
ante-dated cheque
倒填日期支票
anticipated expenditure
预期开支
anticipated net profit
预期纯利
anticipated revenue
预期收入
anti-inflation measure
反通货膨胀措施
anti-inflationary stance
反通货膨胀立场
apparent deficit
表面赤字
apparent financial solvency
表面偿债能力
apparent partner
表面合伙人
application for personal assessment
个人入息课税申请书
application of fund
资金应用
application to release as liquidator
and to destruct the books of accounts
and
document
．申请免除清盘人职务及毁灭帐簿与文件
appointed actuary
委任精算师
appointed auditor
委任核数师；委任审计师
appointed trustee
委任的受托人
appointer
委任人
apportioned pro rata
按比例分摊
apportionment
分配；分摊
Apportionment Act
《分摊法令》
〔英国〕
apportionment formula
分摊方程式
apportionment of estate duty
遗产税的分摊
appraisal
估价；评估
appreciable growth
可观增长
appreciable impact
显著影响
appreciable increase
可观增长
appreciation
增值；升值
appreciation against other currencies
相对其他货币升值
appreciation of the exchange value of
Hong Kong dollar
港元汇值上升
appreciation tax
增值税
appropriation
拨款；拨用；拨付
appropriation account
拨款帐目
Appropriation Bill
拨款法案
appropriation-in-aid system
补助拨款办法
approved assets
核准资产
approved basket stock
认可一篮子证券
approved budget
核准预算
approved charitable donation
认可慈善捐款
approved charitable institution
认可慈善机构
approved currency
核准货币；认可货币
approved estimates
核准预算
approved estimates of expenditure
核准开支预算
approved overseas insurer
核准海外保险人
approved overseas trust company
核准海外信托公司
approved pooled investment fund
核准汇集投资基金
approved provident fund scheme
认可公积金计划
approved provision
核准拨款
approved redeemable share
核准可赎回股份
approved regional stock
认可地区性证券
approved retirement scheme
认可退休金计划
approved subordinated loan
核准附属贷款
arbitrage
套戥；套汇；套利
arbitrageur
套戥者；套汇者
arbitrary amount
临时款项
arrangement
措施；安排；协定
arrears
欠款
arrears of pay
欠付薪酬
arrears of revenue
逾期未收税款；逾期未收的帐项
articles of association
组织章程；组织细则；组织章程细则
Asahi Finance (Hong Kong) Limited
旭日财务（香港）有限公司
ascertainment of profit
确定利润
Asia Commercial
Bank Ltd.
亚洲商业银行有限公司
Asian Development Bank
亚洲开发银行〔亚银〕
Asian Development Fund
亚洲发展基金
Asian dollar bond
亚洲美元债券
Asian dollar market
亚洲美元市场
Asian dollar rate
亚洲美元利率
Asian Securities Analysts Council
亚洲证券分析员公会
Asia-Pacific Economic Co-operation
亚太区经济合作组织〔亚太经合组织〕
asked price
沽盘；喊价；索价；卖方报价
assessable income
应评税入息
assessable loss
应评税亏损
assessable profit
应评税利润
assessable value
应评税值
assessed profit
估定利润
assessed value
经评估价值
assessment
评税；评定；估价；评税单
assessment number
评税编号；估价编号
assessment of additional tax
补加税评税
assessment of performance
业绩评估；实绩评价
Assessor
评税主任
asset price bubbles
资产价格泡沫
asset-backed securities
具资产保证的证券
assets accretion
资产增值
assets and liabilities
资产与负债
assets betterment statement
资产递增表；资产改进表
assets lending
实物放款；有抵押贷款
assets of the company passing on the
death
死者去世时转移的公司资产
assets pledged as security
for liabilities
用作负债抵押的资产
assets portfolio
资产投资组合
assets price
资产价格
assets quality
资产质素
assets realization
资产变现
assets refinancing arrangement
资产再集资安排
assets securitization
资产证券化
assets situated outside Hong Kong
在香港以外地方的资产
assets stripping
削减资产；拆卖资产
assets value
资产值
assignee
承让人
assignment
转让；转让书；转让契
assignment of interest
权益转让
assignment of letters patent and trade
mark
专利证书及商标转让
assignment of property
物业转让；物业转让书
assignment right
转让权
assignor
转让人
associate
有联系的人；有关连人士；相联者；合伙人；联系人
Associate Clearing Housing
Amsterdam B.V.
阿姆斯特丹联合结算所有限公司
associate member
附属会员
associated body corporate
相联法人团体
associated company
相联公司；联属公司
associated corporation
相联法团
Association of Chartered Certified
Accountants
公认会计师公会〔英国〕
Association of Futures
Exchange Brokers
香港期货经纪协会
Association of South-East
Asian Nations
东南亚国家联盟〔东盟〕
association of underwriters
承保人组织
assumption of control
接管
assurance
担保；保险；转易；转易书
assurance of interest
权益的转易
at 19XX price
按一九
xx
年价格计算
at a discount
按赔价计算；按贴水价格计算；打折扣
at a premium
按溢价计算；按升水价格计算
at call
通知付款；按通知
at constant market price
按固定市价计算
at constant price
按固定价格计算
at cost
按成本计算
at current market price
按当时市价计算；按现时市价计算
at current price
按当时价格计算；按现时价格计算
at factor cost
按要素成本计算；按生产要素成本计算
at money-of-the-day price
按付款当日价格计算
at or better
按指定或较佳价位〔买卖指令〕
at par
按面值计算；平价
at sight
见票即付
at the close
按收市盘
at the opening
按开市盘
attestation
见证；见证条款
at-the-money option
平价期权
attorney
受权人；受托代表人
attornment
新拥有人承认书
attributable profit
可归属利润
attributable share value
可归属股份价值
Auckland Stock Exchange
奥克兰证券交易所
auction
拍卖
auctioneer
拍卖商
audit
审计；核数
Audit Commission
审计署
Audit Committee
稽核委员会〔香港联合交易
所有限公司〕
；核数委员会〔证券及期货事务
监察委员会〕
audit review
帐目审查
Audit Sub-committee
审核小组〔外汇基金咨询委员会〕
audited account
审计帐目；经审计的帐目
audited annual account
经审计的周年帐目
audited balance sheet
经审计的资产负债表
auditor
核数师；核数主任；审计师
auditor's certificate
核数师证明书；审计师证明书
auditor's report
核数师报告；审计师报告
Aussie bond
澳元债券
austerity budget
紧缩预算
Australia & New Zealand Banking
Group Limited
澳洲纽西兰银行集团有限公司
Australia All Ordinaries
Index
澳洲所有普通股票指数
Australian Dollar
澳元
Australian Options Market
澳大利亚期权市场
Australian Securities Commission
澳洲证券事务监察委员会
Australian Society of Certified
Practising Accountants
澳洲执业会计师公会
Australian Stock Exchange
澳大利亚证券交易所
Austrian Schilling
奥地利先令
authentication
认证；鉴证
authority to purchase
委托购买证；委购书
authorization
认可；核准；授权；授权书
authorization by direction
指示授权
authorization by instruction
指令授权
authorization by warrant
令状授权
authorization of unit trust
单位信托的认可
authorized agent
指定代理人
authorized capital
法定资本
authorized clerk
出市员
authorized dealer
认可交易商
authorized financial institution
认可财务机构
authorized fund
认可基金
authorized fund house
获授权的基金公司；认可基金公司
authorized institution
认可机构
authorized institution incorporated in
Hong Kong
在香港成立为法团的认可机构
authorized institution
incorporated outside Hong Kong
在香港以外成立为法团的认可
机构
authorized insurer
获授权保险人；获认可承保人
authorized investment
特准投资项目
authorized person
获授权人
authorized representative
获授权代表
authorized share capital
法定股本
automated
quotation system
自动报价系统
Automated Trading System
自动交易系统〔香港期货交易所有限公司〕
automatic adjustment
mechanism
自动调整机制
automatic adjustment system
自动调整系统
Automatic Clearing House
自动票据交换所
automatic exchange rates accumulation
system
自动化汇率累集系统
Automatic Order Matching and Execution
System
自动对盘及成交系统〔自动对盘系统〕
automatic teller machine
自动柜员机
autopay
自动转帐
available assets
可用资产
available fiscal reserve
现存财政储备
available profit
可用利润
Avco Financial Services (Asia) Limited
富高财务（亚洲）有限公司
average
平均；平均数；海损
average basic salary
平均基本薪金
average consumer expenditure
平均消费开支；一般消费开支
average cost
平均成本
average cost of land
production
增辟土地平均成本
average daily turnover
平均每日成交额
average daily wage rate
平均每日工资率
average expenditure pattern
平均开支模式
average growth rate
平均增长率
average net fixed assets
固定资产平均净值
average of relatives
相对价格平均数
average price
平均价格
average propensity to consume
平均消费倾向；一般消费倾向
average propensity to save
平均储蓄倾向；一般储蓄倾向
average rate
平均率
average revenue
平均收入；平均收益
average stock
平均库存；平均存货
average yearly rent
平均年租
avoidance of double taxation
避免双重课税
avoidance of tax
避税
B
share B
股；乙类股份
BA Asia Limited
美银亚洲有限公司
BA Finance (Hong Kong) Limited
美银财务（香港）有限公司
back duty
补缴税款
back tax
补缴税款
backdoor listing
“借壳”上市；“买壳”上市
back-to-back credit
对开信贷
back-to-back loan
对销贷款
backwardation
交割延期费〔证券〕
；
倒价〔期货〕
；现货溢价
bad debt
坏帐
bad debt provision
坏帐准备
bad year
歉年
bailee
受寄人
Bailiff
执达主任
Bailiff Office
执达主任办事处
bailment
委托保管
balance
差额；余额；结余
balance brought down
余额承上
balance brought forward
〔上年度〕结转；余额承前
balance carried down
余额转下
balance carried forward
〔本年度〕结转；余额移后
balance of international indebtedness
国际借贷差额；国际借贷平衡表
balance of international payments
国际收支差额；国际收支平衡表
balance of payments
国际收支差额；国际收支平衡表
Balance of Payments Manual
《
国际收支手册》
〔国际货币基金组织〕
balance of proceeds
收入余数
balance of trade
贸易差额
balance sheet
资产负债表
balance sheet date
结算日
balance with other banks
存放银行同业的结余
balanced budget
平衡预算
balancing allowance
结余免税额
balancing charge
结余课税
Bali International Finance Limited
百达利财务有限公司
Banca Commerciale Italiana S.p.A.
意大利商业银行
Banca Nazionale del Lavoro S.p.A.
意大利国家劳工银行
S.p.A.
Banco di Napoli S.p.A.
意大利拿玻里银行
S.p.A.
Bangkok Bank Public Company Limited
盘谷银行
bank acceptance
银行承兑汇票
bank account
银行账户
bank account holder
银行账户持有人
bank balance
银行结余
bank book
银行存折
bank cashier order
银行本票
bank code
银行暗码
bank draft
银行汇票
Bank Examiner
银行审查主任
Bank for International Settlements
国际结算银行
bank guarantee
银行担保
bank lending
银行贷款
bank liquidity
银行流动资金
bank loan
银行贷款
Bank Melli Iran
伊朗国家银行
bank note
银行纸币；钞票
bank note handling fee
处理纸币的手续费
bank note lawfully issued
合法发行的银行纸币
bank note payable to bearer on demand
凭票要求付款予持票人的纸币
bank note transaction
货币交易
bank notes rate
现钞汇率
Bank of America (Asia) Limited
美国（亚洲）银行有限公司
Bank of America NT & SA
美国银行
Bank of Ayudhya Public Company Limited
大城银行
Bank of China
中国银行
Bank of China Group
中银集团
Bank of Communications
交通银行
Bank of East Asia, Limited
东亚银行有限公司
Bank of England
英伦银行
Bank of Fukuoka Ltd.
calendar year figure
历年数字
call
催缴通知；认购期权
call
deposit
通知存款；活期存款
call loan
短期同业拆借；通知贷款
call
margin
补仓；追加保证金
call market
短期同业拆放市场
call
money
短期同业拆借；活期贷款
call option
认购期权；看涨期权
call
price
赎回价格；提前赎回价
call warrant
认购认股权证；回购认股权证
callable share
可收回股份；可兑付股份
called up share capital
已催缴股本
Canadian
Dollar [CAD]
加拿大元
Canadian Eastern Finance Limited
加拿大怡东财务有限公司
Canadian Imperial Bank of Commerce
加拿大帝国商业银行
cancellation price
取消费
cap
上限
capital
资本；资金
Capital
Accord
《资本协定》
capital account
资本帐；非经常帐
capital
account commitment balance
资本帐承担额结余
Capital
Adequacy Directive [CAD]
《资本充足指引》
capital
adequacy ratio [CAR]
资本充足比率
capital allowance
资本免税额
capital
alteration
资本变更
capital and liabilities ratio
资本负债比率
capital
and liquidity requirement
资本与流动资金的规定
capital appreciation
资本增值
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〕
capital assets
资本资产
capital at
risk
风险资本
capital
base
资本基础；资金基础
capital charges
资本支出；资本费用
capital
commitment
资本承担
capital contribution certificate
出资证明书
capital
convergence
划一资本充足比率
capital cost
资本成本；建设成本；建设费用
capital cover
资本保证
capital
deficit
资本亏绌；资本赤字
capital divided into shares
资本分成股份
capital
element
资本因素；资本部分
capital equipment
资本设备
capital
expenditure
资本开支；非经常开支
capital expenses
资本费用
capital
financing
筹集资本；以非经常收入支付非经常开支的结算
capital flow
资金流量
capital formation
资本形成；集资
capital
formation figure
资本组合数字
capital fund
资本基金
capital gain
资本增益；资本增值
capital
gains tax
资本增值税
capital goods
资本财货；资本货物
capital
grant
非经常补助金；非经常拨款；建设补助金
capital grant cycle
建设补助金周期
capital
injection
注入资本；注资
capital input
投入资本
capital
intensity
资本密集度
capital intensive
资本密集
capital
investment
资本投资
Capital Investment Fund
资本投资基金
capital
loss
资本损失
capital
maintenance
资本保值；资本保留
capital market
资本市场；资金市场
capital
market instrument
资本市场票据
capital money
资本款项
capital
money subject to a trust
信托财产资本
capital
movement
资本流动
capital nature
资本性质
capital
outlay
资本支出
capital portion
资本部分
capital
profit
资本利润
capital project
基本工程项目；非经常开支项目
capital receipt
资本收入
capital
redemption
资本赎回
capital redemption business
资本赎回业务
capital
redemption contract
资本赎回合约
capital redemption reserve
资本赎回储备
capital
reduction
资本减缩；减资
Capital Reduction Scheme [Stock
Exchange of Hong Kong Limited]
股本削减计划〔香
港联合交易所有限公司〕
capital repayment
偿还资本
capital
reserve
资本储备；后备资本
capital revenue
资本收益；非经常收入
capital spending
资本开支；资本支出；非经常开支
capital stock
股本
capital stock subscription
认缴股本；认购股本
capital
subsidy
建设津贴；基本建设津贴
capital subvention
非经常资助金
capital
sum
资本额
capital
tax
资本税
capital
transfer tax
资本转移税
capital turnover
资本周转率
capital
value
资本价值
capital works project
基本工程项目
Capital
Works Reserve Fund
基本工程储备基金
Capital Works Resource Allocation
Exercise
基本工程计划资源分配工作
capitalization
资本化；资本总额
capitalization of interest
利息化作本金
capitalized interest
化作本金的利息
capitalized loan
转作资本的贷款
capitalized value
资本还原值；资本化价值
capitation grant
按人计算的补助金
captive
insurance business
专属自保保险业务
car insurance
汽车保险
Caribbean
Development Bank
加勒比开发银行
CARIPLO-Cassa di Risparmio delle
Provincie Lombarde S.p.A. [trading as Cariplo
S.p.A.]
意大利嘉利堡银行
cartel
同业联盟；卡特尔
cartelized rates system
联营式利率制度
cash
现金；现款
cash
accounting system
现金会计制度
cash acquisition
以现金投资所得的资产
cash
allowance
现金津贴
cash assets
现金资产
cash at bank
银行现金；银行存款
cash
balance
现金结余
cash
basis
现金收付制；收付实现制
cash basis accounting
现金收付制会计；收付实现制会计
cash bonus
现金红利
cash book
现金出纳帐；现金簿
cash
client
现金客户
cash
commission rebate
现金回佣
cash compensation
现金补偿
cash
contribution
现金承担额；现金分担额
cash cost
直接费用；现金成本
cash
coupon
现金礼券
cash
credit
现金信贷
cash
deficit
现金赤字
cash
deposit and withdrawal
现金收支
cash disbursement journal
现金支出日记簿
cash
disbursement slip
现金支出传票；现金支出单
cash
flow
现金流量；银根
cash
flow lending
流动现金放款；无抵押融资
cash flow statement
现金流量表；现金流动表
cash
flow surplus
现金流量盈余
cash in hand
库存现金；手头现金
cash in
till
备用现金
cash in
transit
运送中现金；在运现金
cash input
投入现金
cash input figure
现金投入数字
cash limit
现金支出限额；现金限额
cash
margin
现金保证金
cash
market
现货市场；现金交易市场
cash offer
现金要约；现金补偿额
cash
payment
现金付款；现金支付
cash position
现金头寸
cash price
现金价格
cash
receipts journal
现金收入日记簿
cash receiving slip
现金收入传票；现金收入单
cash
settlement
现金结算
cash surplus
现金盈余
cash with order
订货付现；凭票即付
cashier's order
银行本票
cashier's
order outstanding
未承兑的银行本票
cash-limited subhead
有现金支出限额的分目
cash-
sweep
现金彩票活动
casual client “散客”；“散户”
CCASS Depository
中央结算系统证券存管处
CCIC
Finance Limited
中芝兴业财务有限公司
cedant
分出者
ceding company
分出公司
ceding
insurer
分出保险人
ceiling
上限
ceiling price
最高限价
central bank
中央银行
Central Bank
Bilateral Repurchase Agreement
《中央银行双边回购协议》
central banking
中央银行业务
central
banking function
中央银行职能
Central Clearing and Custodian System
中央结算及托管系统
Central
Clearing and Depository System
中央结算及存管系统
Central
Clearing and Settlement System [CCASS]
中央结算及交收系统〔中央结算系统〕
central clearing house
中央结算所
central
clearing system
中央结算制度；集体交收系统
central custody system
中央托管系统
central
depository
中央存管处
central depository system
中央证券存管制度
Central
Moneymarkets Unit [CMU]
债务工具中央结算系统
central rate
中央汇率；中心汇率
Central
Registration Hong Kong Limited
香港中央证券登记有限公司
Central Tender Board
中央投标委员会
Centrale
de Livraison de Valeurs Mobilieres [CEDEL]
中央证券交收系统；世达结算系
统
centralized budgetary and payments
system
集中预算及支付制度
centred 12-month moving average
十二个月定位移动平均数
certificate of approval
批准证明书
certificate
of beneficial entitlement to property
资产权益证书
certificate of compliance
合格证明书；合约完成证明书
certificate of deposit [CD]
存款证
certificate
of exemption from estate duty
豁免遗产税证明书
certificate of incorporation
公司注册证书；法团注册证书
certificate of incorporation of
registered trustees
注册受托人法团证书
certificate of indebtedness [CI]
负债证明书
certificate
of insurance
保险证书
certificate of interest
权益证明书；息票
certificate of means
资产证明书
certificate
of participation
参与证明书
certificate of payment of profits tax
缴付利得税证明书
certificate of preference
特惠税证
certificate
of rateable value
应课差饷租值证明书
certificate of registration
登记证书；注册证明书
certificate of satisfaction
清偿证明书
certificate
of transfer
转让证明书
certificate to bearer
不记名证明书
certification
核证
certification fee
核证费
certified
cheque
经银行证明可兑现的支票
certified public accountant [CPA]
执业会计师
certified
statement
经证明的报表
cessation of business
停业
cession
分保
C.F. Finance
Company Limited
浙一财务有限公司
chance
机会；中彩机会
Chang Hwa Commercial Bank, Ltd.
彰化商业银行
change of
domicile
迁册
change to estimates
修订预算
change to
the approved estimates of expenditure
核准开支预算的变动
charge
费用；押记；抵押
charge
number
税单号码
charge on assets
资产的征税
charge upon
general revenue
从政府一般收入中拨款支付
chargeable
可予征收；应课税的
chargeable agreement for sale
可予征收印花税的买卖协议
chargeable income
应课税入息
chargeable
normal trading receipt
应课税的一般营业收入
chargeable profit
应课税利润
chargeable
to tax
应课税
charged to...
记入??帐目
chargee
承押记人
charge-
holder
受押人
Charges Section [Companies Registry]
押记注册组〔公司注册处〕
charging order
押记令
chargor's
right
押记人的权利
charitable donation
慈善捐款
charitable
trust
慈善信托
charity property
慈善财产
Charoen
Pokphand Finance Company Limited
卜蜂财务有限公司
charter
章程；特许权
charter of
incorporation
成立章程
chartered accountant
特许会计师
Chartered
Institute of Bankers [United Kingdom]
特许银行学会〔英国〕
Chartered Institute of Public Finance
and Accountancy [United Kingdom]
特许公共
财政及会计学会〔英国〕
charterer
承租人
Chase Manhattan Asia Limited
美国大通亚洲有限公司
Chase
Manhattan Bank
美国大通银行
chattels
实产
Chau's Brothers Finance Company Limited
周氏兄弟财务有限公司
Che
Hsing Finance Company Limited
浙兴财务有限公司
check-
and-balance system
制约平衡制度
Chekiang First Bank Limited
浙江第一银行
cheque
支票
Chiao Yue
Finance Company Limited
侨裕财务有限公司
Chiba
Bank, Ltd.
千叶银行
Chicago Board of Options Exchange
芝加哥期权交易所
Chicago
Board of Trade
芝加哥交易所
Chicago Mercantile Exchange
芝加哥商品交易所
Chief
Executive of Hong Kong Monetary Authority
香港金融管理局总裁
Chief
Executive of Stock Exchange of Hong Kong
香港联合交易所行政总裁
Chief
Executive Officer of Hong Kong Futures Exchange
香港期货交易所行政总裁
Chief
Executive's Committee [Hong Kong Monetary
Authority]
总裁委员会〔香港金融
管理局〕
child allowance
子女免税额
China &
South Sea Bank Limited
中南银行
China Affairs Committee [Hong Kong
Futures Exchange Limited]
中国事务委员会〔香
港期货交易所有限公司〕
China
concept stock
中国概念股
China Construction Bank
中国建设银行
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〕<
/p>
China Economic News
< br>《中国经济
新闻
》
China
Securities
Regulatory
Commission
[CSRC]
中国证券监督管理委员会〔中国证监会〕
China State Bank Limited
国华商业银行
Chinatrust
Commercial Bank, Limited
中国信托商业银行
Chinese
Association of Deposit-taking Companies
华资接受存款公司公会
Chinese Bankers Club, Hong Kong
香港银行华员会
Chinese
Banks' Association
香港华商银行公会
Chinese Gold and Silver Exchange
Society
金银业贸易场
Chinese New Year bonus
年奖；年终花红
chit fund
银会
Chiyu Banking
Corporation Limited
集友银行有限公司
Chiyu Finance Company Limited
集友财务有限公司
Cho Hung
Finance Limited
朝兴金融有限公司
choses in action
无形动产；据法权产
chronological book
序时帐簿
Chubu
Securities Finance Company
中部证券金融公司
Chung
Khiaw Bank Limited
崇侨银行
Chung Nan Finance Company Limited
中南财务有限公司
Chuo
Trust & Banking Co., Ltd.
中央信托银行
Chuo Trust
Asia Limited
中央信托亚洲有限公司
Citibank, N.A.
万国宝通银行
CITIC Ka
Wah Bank Limited
中信嘉华银行有限公司
Citicorp Commercial Finance (H.K.)
Limited
万国宝通工商财务（香港）有限公司
Citicorp International Limited
万国宝通国际有限公司
civil
debt
民事债项
Civil
Service Pension Reserve Fund
公务员退休金储备基金
claim
申索；索偿；债权
claim
equalization fund
申索平衡基金
claim for refund of property tax
申请发还物业税
claim of
debt
债权申索
claim
on bank
对银行的债权
claim to dividend
摊还债款申索
claimant
申索人；索偿人
claims
statistics
申索统计数字
class of insurance business
保险业务类别
class of
property
财产类别
claw-back
递减率
clearance cost
清拆成本
clearing
结算；票据交换；清算
clearing account
结算账户
clearing and
settlement system
结算和交收系统
clearing balance
结算差额
clearing
bank
结算银行
clearing cheque
交换支票
clearing
house
结算所；票据交换所
Clearing House Automated Transfer
System [CHATS]
结算所自动转帐系统
Clearing House of the Hong Kong
Association of Banks
香港银行公会结算所
clearing member
结算会员
Clearing
Members' Fund
结算会员基金
clearing participant
结算参与者
clearing
rebate
结算费用的回佣
Clearing Rules [SEHK Options Clearing
House Limited]
《结算规则》
〔联交所期权结
算
所有限公司〕
Clerk to
Finance Committee [Legislative Council]
财务委员会秘书〔立法会〕
Clerk to the Board of Review
税务上诉委员会书记
client
客户；委托人；当事人
client
agreement
客户协议
client confidentiality
客户保密的责任
client
money
客户款项
client
statement
客户结单
clients fund
客户资金
close
结算；收市；收盘
close a position
平仓；轧平头寸
close
company
股份不公开的公司
close higher
收市时价位较高
close
lower
收市时价位较低
close mixed
收市时荣辱互见
close of
exchange
交易所停市
close of financial year
财政年度终结
close out
平仓
close out a
long position
平长仓
close out a short position
平空仓
close steady
收市时价格稳定
close the
gap
弥补差距
closed
position
平仓
closed-end investment corporation
股份固定的投资公司
close-
out price
抛售价格
closing account
决算账户
closing
balance
期终结余；收市结余
closing price
收市价；收盘价
closing
quotation
收市价；收市行情
closing rate
收市汇价；收盘汇率
closing
transaction
平仓交易
clothing levy
成衣税
club deposit
零存整付存款
Code of
Aid
《资助则例》
Code
of Banking Practice
《银行营运守则》
Code of Best Practice [Stock Exchange
of Hong Kong Limited]
《最佳应用守则》
〔香
港联合交易所有限公司〕
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》
< br>〔香港期货交易所有
限公司〕
Code of Conduct for Persons Registered
with the Securities and Futures Commission
《证券及期货事务监察委员会注册人操守准则》
code of practice
实务守则；经营守则；执业守则
Code of Practice for the Administration
of Insurance Agents
《保险代理管理守则》
Code
on Immigration-linked Investment Schemes
《与移民有关的投资计划守则》
Code on Investment-linked Assurance
Schemes
《与投资有关的人寿保险计划守则》
Code on Pooled Retirement Funds
《集资退休基金守则》
Code
on Share Repurchases [Share Repurchase Code]
《公司购回本身股份守则》
〔
《股份
购回守则》
〕
Code
on
Takeovers
and
Mergers
[Takeovers
Code]
《公司收购及合并守则》
〔
《收购守则》
〕
Code on Unit Trusts and Mutual Funds
《单位信托及互惠基金守则》
co-
debtor
共同债务人
co-
financing scheme
共同融资计划
cognizance
证明令
coin
硬币
coin replacement programme
硬币取缔计划
coin set
套装硬币
coinage
硬币
Coinage
Security Fund
硬币发行基金
cold call
主动与准客户接触
collapse
in prices
价格下泻；价格下挫；价格暴跌
collateral
抵押品
collateral bond
担保债券
collateral
loan
抵押贷款
collateral security
附属抵押品
collection
征收；收取
Collection
Enforcement Section [Inland Revenue Department]
追讨欠税组〔税务局〕
collection of betting duty
收取博彩税
Collection
Office [Inland Revenue Department]
收税处〔税务局〕
collective consumption
集体消费
Collector
收税主任
Collector of
Rates
差饷征收官
Collector of Stamp Revenue
印花税署署长
Colonial
Stock Act [United Kingdom]
《殖民地公债法令》
〔英国〕
combined surplus
合并盈余
combined
visible and invisible trade account
有形及无形贸易合并帐目
COMEX
Clearing Association [New York]
商品交易所结算协会〔纽约〕
commemoration coin
具纪念性的硬币
commencement of winding-up
清盘开始
commerce and
industry sub-index
工商分类指数
commercial activity
商业活动
commercial
bank
商业银行
Commercial Bank Act of Norway
《挪威商业银行法》
Commercial Banks Law
《商业银行法》
commercial borrowing
商业借款
Commercial
Code of Japan
《日本商法》
Commercial Crime Bureau [Hong Kong
Police Force]
商业罪案调查科〔香港警务处〕
commercial
in
voice
商业发票
commercial
letter of credit
商业信用证
commercial loan
商业贷款；商业放款
commercial paper
商业票据
commercial
paper market
商业票据市场
commercial registry
商业登记处
commercial
return
商业回报
commercial sale
商业销售
commercialization
商品化
commercially
viable
具商业利益；有利可图
Commerzbank AG
西德商业银行
commission
佣金；委员会
Commission
des Operations de Bourse of France
法国证券事务监察委员会
commission house
佣金行；代办行
commission payable
须付的佣金
commission
rebate
佣金回扣
Commissioner for Securities and
Commodities Trading
证券及商品交易监理专员〔证监
专员〕
Commissioner of Banking
银行监理专员〔银监专员〕
Commissioner of Estate Duty
遗产税署署长
Commissioner of Inland Revenue
税务局局长
Commissioner of Insurance
保险业监理专员
Commissioner of Rating and Valuation
差饷物业估价署署长
commitment
承担；已承担的开支；承担额；承担项目
commitment fee
承诺费
Committee of
the Hong Kong Association of Banks
香港银行公会委员会
Committee of the Stock Exchange of Hong
Kong
香港联合交易所委员会
Committee on Banking Regulations and
Supervisory Practices
银行规例及监察事务委
员会
Committee on Payment System [Hong Kong
Monetary Authority]
支付系统委员会〔香港
金融管理局〕
Committee on Unit Trusts [Securities
and Futures Commission]
单位信托委员会〔证
券及期货事务监察委员会〕
Commodities Dealers' Deposit Fund
商品交易商按金基金
Commodities Trading Commission
商品交易事务监察委员会
commodity
商品
commodity classification
商品分类法
Commodity
Clearing Corporation [New York]
商品结算公司〔纽约〕
commodity dealer
商品交易商
commodity
exchange
商品交易所
Commodity Exchange Compensation Fund
商品交易所赔偿基金
Commodity Exchange, Inc. [New York]
商品交易所有限公司〔纽约〕
commodity flow method
商品流动法；商品流通法
Commodity
Future
Trading
Commission
[CFTC]
[United
States]
商品期货交易委员会〔美
国〕
commodity futures contract
商品期货合约
commodity
market
商品市场
commodity tax
商品税
commodity trading adviser
商品交易顾问
commodity
trading adviser's representative
商品交易顾问代表
commodity trading advisory contract
商品交易顾问合约
commodity warrant
商品期权证
commodity-
based investment
以商品为基础的投资
common fund
共同基金
common property
分权共有财产
common
share
普通股
common
stock
普通股
Commonwealth Bank of Australia
澳洲联邦银行
Commonwealth Development Corporation
英联邦发展公司
Commonwealth Finance Ministers
Conference
英联邦财长会议
Commonwealth Fund for Technical Co-
operation [CFTC]
英联邦技术合作基金
Commonwealth income tax
英联邦入息税
Commonwealth Preference
英联邦特惠制
communal
property
公有财产；公有产业
communication expenses
通讯费用
Community
Preference
欧共体特惠制
commutation of pension
退休金的折算
commuted
gratuity
折算酬金
commuted pension gratuity
经折算的退休酬金
Companies Act [United Kingdom]
《公司法令》
〔英国〕
Companies Handbook
《上市公司手册》
companies inspector
公司检查员
Companies
Liquidation Account
公司清盘账户
Companies Ordinance: Information to be
Included in a Rights Issue Prospectus
《公
司条例：供股章程须载有的资料》
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》
Companies
Registration Officer
公司注册主任
Companies Registry
公司注册处
Companies
Registry Trading Fund
公司注册处营运基金
Companies Section [Financial Services
Bureau]
公司组〔财经事务局〕
Company Formation and Enforcement
Division [Companies Registry]
公司成立及条例执
行部〔公司注册处〕
company in which the public are
substantially interested
由公众拥有相当权益的公
司
company limited by guarantee
担保有限公司
company
limited by shares
股份有限公司
company register
公司登记册
company
registration fee
公司注册费
company with limited liability
有限法律责任的公司
company's memorandum
公司组织章程
company's
reserve
公司储备
comparative advantage
比较优势；比较利益
compensation
补偿金；赔偿
Compensation Committee [Stock Exchange
of Hong Kong Limited]
赔偿委员会〔香港联
< br>合交易所有限公司〕
compensation
from insurance
保险赔偿
compensation fund
赔偿基金
compensation
fund levy
赔偿基金征费
compensation rate
补偿率
Compensation
Review Committee
赔偿检讨委员会
compensation scheme
赔偿计划
compensation
trade
补偿贸易
compensation value
补偿值
compensatory
payment
补偿付款
competition and pricing strategy
竞争与定价策略
competitive edge
竞争优势
competitive
price
具竞争力的价格
competitive tender
竞争性投标
Compliance
Committee [Stock Exchange of Hong Kong Limited]
监察委员会〔香港联合
交易所有限公司〕
component of expenditure
开支组成部分
Composite
Consumer Price Index
综合消费物价指数
composite index
综合指数
composite
rating
综合评级
composite return form
综合报税表
Composite
Securities and Futures Bill
《证券及期货综合条例草案》
composite tax return
综合报税表
composition
组合成分；债务重整协议
composition of earnings
收益组合成分
compound
increase
复合增加率；复合增长率
compound interest
复利
compounding or
arranging debtor
正就债务作重整或偿还安排的债务人
comprador note
买办票据
comprador
order
买办付款令票
comprehensive income tax
综合所得税
comptroller
审计主任
compulsory
liquidation
强制清盘
compulsory winding-up
强制清盘
computation
计算；计算表
computational procedure
计算方法
computer
audit programme
计算机审计程序；计算机核数程序
concentrated position
集中持仓量
concentration risk
资金集中风险；集中融资风险
concept stock
概念股
concession
特许权；宽减措施；优惠
concession contract
特许经营权合约
concessionary rate
优惠率
concordat
协定；契约；国际监管条约
condition
条件
conditional endorsement
附有条件的背书
conditional offer
有条件要约
conditional
sale agreement
有条件售卖协议
conditions of tender
投标章程
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》
conduct of business standard
业务操守准则
Confidentiality Understandings
保密谅解文件
confirmation letter
确认书
confirmation
of mail transfer
信汇证明书
Confirmation of Payment
已缴税证明书
confirmed
letter of credit
保兑信用证
confirming bank
保兑银行
confiscation
order
没收令
connected transaction
关连交易
consensus
capitalism
共识资本主义
conservative investor
保守投资者
consideration
代价；对价；约因
consideration issue [listing method]
代价发行〔上市方式〕
consideration other than cash
现金以外的代价
consignee
收货人；代售人
consignment
托运；寄售
consignor
付货人；托运人；寄售人
consolidated account
综合帐目
consolidated
account expenditure
综合帐目开支
consolidated balance sheet
综合资产负债表
consolidated cash deficit
综合现金赤字
consolidated cash surplus
综合现金盈余
consolidated enterprises sectorial
index
综合企业分类指数
consolidated net earnings
综合净收益；综合净盈利
consolidated net profit
综合净利润；综合纯利
consolidated policy
综合保单
consolidated
price
综合价格
consolidated profit and loss account
综合损益帐；综合损益表
consolidated public sector expenditure
公营部门综合开支
consolidated revenue account
综合收入帐
consolidated shareholders' fund
综合股东资金
consolidation of shares
股份合并
consolidation period
巩固期；“牛皮靠稳”阶段；大涨后的调整期
consortium company
财团公司
consortium
loan
银团贷款
constant dollar figure
固定币值
constant
market price
固定市价
constant price
固定价格
constant
price series
固定物价计算数列
constant rate
固定比率
constituent
stock
成分股
constitution
章程；组织章程
construction output
建造产出量
constructive trust
法律构定信托
consultant
accountant
顾问会计师
consultant's fee
顾问费
Consultation
Paper on Proposed Regulation on Share Margin
Financing
《监管股票按
贷财务的建议咨询文件》
Consultation Paper on SEHK Procedures
for Reviewing Directors' Suitability
《有
关联交所检讨董事资格的程序的咨询文件》
consumer behaviour
消费者行为
Consumer
Council
消费者委员会
consumer credit financing operation
消费者信贷业务
consumer
demand
消费者需求
consumer durables
耐用消费品
consumer
expenditure
消费开支
consumer goods
消费品
consumer
market
消费市场
consumer price
消费物价
Consumer
Price Index [CPI]
消费物价指数
Consumer Price Index (A)
甲类消费物价指数
Consumer
Price Index (B)
乙类消费物价指数
Consumer Price Index Classification
System
消费物价指数分类法
Consumer Price Index Report
《消费物价指数月报》
Consumer Price Index series
消费物价指数系列
consumer
price inflation
消费物价上涨
Consumer Representative Action Fund
消费者集体诉讼基金
consumer sentiment
消费意欲
consumer
spending
消费开支；消费支出
consumption expenditure
消费开支
consumption
pattern
消费模式
consumption product
消费产品
consumption
tax
消费税
contango
交易延期费；延期交割费；期货溢价
contingencies warrant
紧急拨款令；应急支款授权书
contingency
应急费用；意外开支准备金
contingency allowance
应急准备金
contingency
sum
应急费用；意外开支准备金
contingent assets
或有资产
contingent
debt
或有债权；待确定债务
contingent interest
待确定的权益
contingent
liabilities
或有负债
contingent profit
或有利润
contingent
right
或有的权利
continue to hold a deposit
继续持有存款
Continuing
Member [Hong Kong Association of Banks]
永久会员银行〔香港银行公会〕
continuing rent
连续租金
continuing
trustee
留任受托人
continuous licensing system
长期持牌制度
Continuous
Net Settlement System [CNS System]
持续净额交收系统
contra
account
对销账户
contra flow
资金回流
contra item
对销项目
contra transfer
对销转拨
contract
合约
contract for
difference
差价合约
contract for service
服务合约
contract for
settlement
平仓合约
contract note
成交单据
contract of
copartnery
合伙合约
contract of indemnity
弥偿合约
contract of
insurance
保险合约
contract of reinsurance
再保险合约
contract
price
合约价格
contracting party
订约人；立约人；缔约国
contractual agreement
合约协议
contractual
commitment
合约承担
contractual joint venture
合约式联营企业
contractual mutual fund
合约互惠基金
contractual right
合约权利
contractual
savings fund
合约储蓄基金
contributed surplus
实缴资本盈余
contribution
出资；供款；捐款；分担款项
contribution account
供款账户
contribution
to gross domestic product
在本地生产总值中所占比率
contribution to investment
出资额
contribution
to pension fund
退休金供款
contributor
供款人；出资人；捐助人
contributory
分担人
contributory scheme
供款计划
contrived
cessation of business
有预谋的停业
control
控制权；控制；管制
control of a company
公司的控制权；公司控股权
control of business
业务的控制权
controlled
company
受控制公司
controller
控制人；控权人；会计长
controller of an authorized institution
认可机构控权人
controlling company
控股公司
controlling
interest
控制权益；控股权益
controlling officer
管制人员
controlling
officer's report
管制人员报告
controlling shareholder
控股股东；持有控股权的股东
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》
conventional lending
传统放款；常规放款
conversion
兑换；换算；转换〔证券〕
conversion factor
换算因子
conversion
of stock
公债的转换
conversion rate
兑换率；换算率；转换价格〔证券〕
convertibility
可兑性；兑换性；自由兑换
convertibility undertaking
兑换保证
convertible
可兑换；可换股
convertible currency
可兑换货币
convertible
debenture
可转换债权证
convertible loan stock
可转换股的债权股额
convertible subordinated unsecured loan
stock
可转换股的次级无抵押债权股额
conveyance
转易；转易契；财产转让证书
conveyance of property
财产转让
conveyance
on sale
售卖转易契
conveyancing fee
业权转易费
conveyancing scale charges
物业转易收费标准
cooling-
off period
冷静期
co-owner
共同拥有人；分权共有人
co-
partner
共同合伙人
co-
partnership
共同合伙
Copenhagen Stock Exchange
哥本哈根证券交易所
core
capital
核心资本
Core
Operational
and
Financial
Risk
Management
Controls
for
Over-the-Counter
Derivatives Activities of Registered
Persons
《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》
Core
Principles for Effective Banking Supervision
[Basle Committee]
《有效监管银
行业的主
要原则》
〔巴塞尔委员会〕
cornering “夹仓”；轧空；囤积居奇
corporate borrower
借款公司；借款机构
corporate business
公司企业；公司业务
Corporate Communications Department
[Stock Exchange of Hong Kong Limited]
企
业传
讯部〔香港联合交易所有限公司〕
corporate customer
公司客户
corporate
dealer
公司交易商
Corporate Finance Division [Securities
and Futures Commission]
企业融资部〔证券
及期货事务监察委员会〕
Corporate
Finance (D.T.C.) Limited
协联财务有限公司
Corporate Finance Fees Rule
《与公司财务有关的费用规则》
corporate governance
公司管治
corporate
income tax
公司所得税
corporate investment adviser
公司投资顾问
corporate
member
法团会员；公司会员〔香港联合交易所有限公司〕
corporate plan
公司计划
corporate
practice
执业法团
corporate profits tax
公司利得税
corporate
savings
公司储蓄
corporate service tax
公司服务税
corporate
signature
法团的签名
corporation
法团；公司
corporation bond
公司债券
corporation
stock
公司股证；地方债券〔英国〕
corporation tax
公司税
correction
phase of stock market
股市调整期
Correctional Services Industries
Suspense Account
惩教工业暂记帐
corrective affidavit
修正遗产申报誓章
correspondent bank
代理银行
Cosmos
Finance Limited
宇宙财务有限公司
cost
成本；费用；价格
cost centre
成本中心
cost competitiveness
成本竞争力
cost
control
成本控制；成本管理
cost convention
原值成本法；成本惯例
cost
effectiveness
成本效益；经济效益
cost efficiency
成本效率
cost element
成本要素
cost flow
成本流转
cost input
投入资金
cost
management information system
成本管理数据系统
cost of
an asset
资产成本
cost of borrowing
借贷成本
cost of
capital
资本成本；资金成本
cost of installation
安装费
cost of issue
招股费用；发行股份费用
cost
of living
生活费用
cost of transmitting
传送费用
cost overrun
成本超支
cost price
成本价格
cost price
structure
成本价格结构
cost to the revenue
政府收入的损失；政府减少的收入
cost-benefit analysis
成本效益分析
cost-
benefit
study
成本效益研究
cost-book
company
以成本帐原则组成的公司
cost-effectiveness analysis
成本效益分析
costing
成本计算；成本计算法
costing and pricing policy
成本及定价政策
costing
exercise
成本计算工作
costing review
成本检讨
cost-of-
living allowance
生活津贴
cost-of-living index
生活指数；生活费用指数
cost-
plus pricing
成本加成定价法
cost-push inflation
成本推动的通货膨胀
cost-
recovery basis
收回成本的原则
cost-related charges
依成本而定的收费
cost-
related fee
依成本而定的收费
co-surety
共同担保人
co-trustee
共同受托人
cotton futures
期棉
Council of SEHK
联交所理事会
Council of
the Hong Kong Society of Accountants
香港会计师公会理事会
counterclaim
反申索
counterfoil
联页〔收据〕
；存根〔支票〕
；票根
counter-guarantee
反担保
counter-
inflationary policy
反通货膨胀政策
countersignature
副署签名；联署签名
country
debt provisioning
债务国坏帐准备
country of beneficial ownership
实益拥有国
coupon
息票；赠券
coupon rate
息票利率
cover
保证金；承保范围；补仓
cover
note
临时保单
cover
short position
补仓；填平空仓
coverage
保额；承保范围
covered call
备兑认购期权
covered
option
备兑期权
covered warrant
备兑认股权证
crash
狂泻；暴跌；崩溃
creation
of new heads and subheads
开立新总目及分目
credit
信用；信贷；信用证；贷项
credit advice
贷项通知书
credit
agency
征信所；信用调查机关
Credit Agricole Indosuez
东方汇理银行
credit
arrangement
信贷安排
credit balance
贷方结余
credit card
信用卡
credit card
scheme
信用卡计划
Credit Commercial de France
法国商业银行
Credit
Committee
贷款委员会
credit control
信贷管制
credit
conversion factor
信贷换算因子
credit easing
放宽信贷
credit
exposure
信贷风险
credit facility
信贷安排；信贷融通；信用透支
Credit Guarantee Scheme
信贷保证计划
credit
item
贷项
credit
limit
信贷限额
Credit
Lyonnais
里昂信贷银行
Credit Lyonnais Hongkong (Finance)
Limited
香港里昂财务有限公司
credit rating
信贷评级
credit
rating agency
信贷评级机构
Credit Review Committee [Hong Kong
Monetary Authority]
信贷检讨委员会〔香港金融
管理局〕
credit risk
信贷风险
credit sale
赊销；赊售
credit side
贷方
credit squeeze
信贷紧缩；收紧信贷
credit
to...
记入??帐目
credit to be given against tax
税款抵免
credit
transfer
信贷转帐；信用转帐
credit union
储蓄互助社
Credit
Union League of Hong Kong
香港储蓄互助社协会
creditor
债权人
creditor's petition
债权人的呈请书
creditworthiness
信誉；信用可靠程度
creeping inflation
爬行式通货膨胀；温和通货膨胀；渐升通胀
criminal bankruptcy
刑事破产
criminal
bankruptcy order
刑事破产令
criminal bankruptcy petition
刑事破产呈请书
criterion
for credit
授信原则
critical path analysis
关键路线分析法；要径分析法
cross rate
套价；套汇汇率；交叉汇率
cross-currency settlement risk
跨国货币结算风险
crossed
cheque
划线支票
crossed trade
交叉买卖；交叉盘买卖
Cross-
Harbour Tunnel Passage Tax
海底隧道使用税
cross-
holding
相互持股；交叉持股
cross-margining
跨市场保证金制度
cross-
referencing system
相互参照系统
cross-subsidization
互相资助；互相津贴
Crown
Agent
英联邦代办
crude
activity rate
粗略经济活动率
crude econometric model
粗略计量经济模式
culpable
insider dealing
应受谴责的内幕交易
cum dividend
连股息
cumulative appreciation
累积升值；累积增值
cumulative deficit
累积赤字；累积亏损
cumulative dividend
累积股息
cumulative
financial position
累积财政状况
cumulative realized investment
累积的已实现投资
currency
货币
currency
adjustment factor
货币调整因子；币值调整因素
currency board arrangement
“货币发行局”制度
Currency Board
Operations Sub-Committee
货币发行委员会
Currency
Committee [Hong Kong Futures Exchange Limited]
货币委员会〔香港期货交易
所有限公司〕
currency crisis
货币危机
currency
denomination
货币面值
currency futures
货币期货；外汇期货
currency futures contract
货币期货合约；外汇期货合约
currency in circulation
流通货币
currency
matching
货币配对
currency note
纸币；钞票
currency
option
货币期权
currency swap
货币掉期；货币互兑；货币互惠信贷
currency warrant
货币认兑证；货币认股权证
current account
往来账户；支票户口；经常帐目
current assets
流动资产
current
domestic value
现行本地价格
current liabilities
流动负债
current
market price
当时市价；现时市价
current price
当时价格；现时价格
current
price series
当时物价计算数列
current year rules of assessment
当年度评税规则
cushion
缓冲；缓冲时限〔债券〕
cushion of liquid assets
流动资产缓冲额；速动资产缓冲额
custodian
保管人
custodian trustee
保管受托人
custody
保管
customer
客户
customer
lending
客户贷款
customer statement
客户对数单；客户结单
cut
loss “斩仓”；减少损失
cut margin
“斩仓”
cut-off date
截止日期
cut-throat
competition
割喉式竞争；恶性竞争
cycle of activity
活动循环；商业循环
cyclical fluctuation
周期性波动
cyclical
inflation
周期性通货膨胀
cyclical nature of the economy
经济的周期性情况
D.A.H. Private
Bank Limited
安新私人银行有限公司
Dah Sing Bank Limited
大新银行有限公司
Dah Sing Finance Limited
大新财务有限公司
Dai-Ichi Kangyo Bank Limited
第一劝业银行
daily expenditure record book
每日开支记录册
Daily Quotations for Stock Market
《股票市场日报表》
Daily Quotations for Stock Options
《股票期权日报表》
daily stock price
每日股价
daily turnover
每日成交额
Daishi Bank, Ltd.
第四银行
Daiwa Bank, Limited
株式会社大和银行
Daiwa Overseas Finance Limited
大和海外财务有限公司
damages
损害赔偿
Danish Krone
丹麦克郎
Dao Heng Bank Limited
道亨银行有限公司
Dao Heng Finance Limited
道亨财务有限公司
date of listing
上市日期
date of maturity
到期日
date of payment
付款日期；缴付日期
date of transfer
转让当日；转让日期
date of value
起息日期
dated securities
定期证券
day end liquidity
日终流动资金
day margin
当日保证金；即市按金
day order
当日订单；即日指示
day trade
当日平仓买卖
day trade transaction
即日平仓交易；当日交易；“ 即日鲜”
de facto control
实际控制权
de minimis exemption
低额豁免
deal
买卖；交易
dealer
交易商；证券商；出市代表；出市员
Dealer's Deposits Fund
交易商按金基金
dealer's representative
交易商代表
dealing
交易；买卖
dealing day
交易日
dealing director
交易董事；证券商董事
dealing in gold options
黄金期权买卖
dealing in securities
证券交易；证券买卖
dealing partnership
交易合伙商行；交易合伙
dealing room “盘房”
death duties and costs
死亡税及费用
debenture
债权证；债券；信用债券
debenture holder
债权证持有人
debenture stock
债权股证
debenture trust deed
债权证信托契约
debit
借项；借方；记入借方的款项
debit advice
借项通知书
debit balance
借方结余
debit item
借项
debit side
借方
debt
债项；债权
debt certificate
债务证明书
debt collection agency
收数公司
debt due
所欠债项
debt financing
债务融资；举债筹资
debt instrument
债务票据
debt market
债务市场
debt on a recognizance
签保所致的债项
debt paper
债务票据
debt payable at a future
time
将来到期偿付的债项
debt reorganization
债务重整
debt repayment
偿债；偿还借款；偿还债务
debt securities
债务证券
debt securities market
债务证券市场
debtor
债务人
debtor firm
债务人商号
debtor's interest
债务人权益
debtor's share
债务人拥有额
debt-to-equity ratio
债务与资本比率；负债与权益比率
deceased debtor
已故债务人
deceased partner
已故合伙人
deceased taxpayer
已故纳税人
decelerated growth
增长放缓
decelerating trend
放缓趋势
declaration
声明书；公布；申报；报单
declaration of bankruptcy
宣布破产
declaration of dividend
宣布分派股息
declaration of inability to pay debts
无能力偿付债项声明书
declaration of insolvency
无力偿还债务声明
declaration of solvency
有偿债能力声明
declaration of trust
信托声明；信托声明书
Declaration on Cooperation and
Supervision Covering International Futures
Markets
《关于国际期货市场的合作和监管的联合声明》
Declarations of Cooperation
on Investment Management Persons
投资管理合作声明
declared return
已公布收益
decline
下跌；衰退
decontrol
解除管制
deduct
扣除
deductible
可扣除；免赔额〔保险〕
deduction
扣除；扣减；扣除额；扣除项目
deduction for expenses of self-
education
个人进修开支扣除额
deed
契据；契约
deed of guarantee
担保契约；保证契据
deed of indemnity
赔偿契据；还款保证书
deed of settlement
授产契；组织安排契据
deed of surrender
放弃契据
defalcation
亏空公款；侵吞公款
defamation
诽谤
default
拖欠；违约；失责行为
default in payment
拖欠付款
default procedure
失责处理程序
default proceeding
失责处理程序
default rule
失责处理规则
defaulter
拖欠税款人；失责人；违约者
defaulting broker
失责经纪
defective title
所有权欠妥
deferral
递延项目
deferred annuity
延期年金
deferred expenses
递延费用
deferred income
递延收入
deferred life annuity
延期人寿年金
deferred pay
延付薪酬
deferred payment
递延付款
deferred share
延迟派息股；递延付息股份
deficiency
亏绌；不敷；不足之数；短缺
deficiency grant
不敷补助金
deficiency subvented organization
接受不敷补助金的机构
deficit
赤字；逆差；亏损；亏欠额
deficit financing
赤字财政；赤字筹资
deficit on capital account
非经常帐赤字
deflated by? 以??平减
deflation
通货紧缩
deflationary force
通货紧缩力量
deflator
平减物价指数
defraud
诈骗
defrauded investor
被诈骗的投资者
defray
支付；扣除
defunct company
已倒闭公司
del credere agent
保付货款代理人；担保付款代理人
delegate
转授
delegate trust
转委信托
delinquency rate
拖欠率；过期还款比率
delinquent account
怠帐；逾期未收帐款
delisting
除牌；取消上市资格；取消挂牌资格
delivered price
交货价
delivery
交收；交割〔证券〕
；交付
delivery failure
交收失误
delivery month
交收月份
delivery note
交货单；付货通知书
delivery order
提货单；交割单
Delta Asia Credit Limited
汇业信贷有限公司
demand deposit
活期存款
demand draft
即期汇票
demand draft rate
即期汇票汇率
Demand for Provisional Salaries Tax
暂缴薪俸税通知书
Demand for Rates
征收差饷通知书
Demand for Tax
缴税通知书
demand inflation
需求引起的通货膨胀；需求通胀
demand loan
活期放款
demand loan secured
活期质押放款；活期担保放款
demand loan unsecured
活期信用放款
demand note
即期票据；缴税通知书；缴款通知书
dematerialization of share certificate
股票非实物化
demonetization
停止通用；非货币化
demonetized currency note
停止通用纸币
Den Norske Creditbank
挪威信贷银行
denomination
面额；面值
departmental capital equipment
部门资本设备
departmental estimates submission
部门呈报预算
departmental expenses
部门开支
Departmental Interpretation and
Practice Notes
《税务局释义及执行指引》
departmental special
expenditure
部门特别开支
dependant
受养人
dependent grandparent allowance
供养祖父母或外祖父母免税额
dependent parent allowance
供养父母免税额
dependent sibling allowance
供养兄弟姊妹免税额
deposit
存款；定金；保证金；暂收款项
deposit account
存款账户
deposit at call
通知存款；活期存款
deposit back arrangement
回存安排
deposit charges
存款收费
deposit in lieu of bond
以缴存的款项代替担保契据
deposit insurance scheme
存款保险计划
deposit of securities as security for a
loan
存放证券作为贷款抵押
deposit protection scheme
存款保障计划
deposit rate
存款利率
deposit size threshold
最低存款额
deposit taker
接受存款人
depositor
存款人；存户
depository
保管人；受托人；存管处
depository company
存放公司
depository receipt
寄存单据；保管收据；预托证券
depository share
保管股份
depository system
存管制度；存放制度
Deposit-taking Companies Advisory
Committee
接受存款公司咨询委员会
Deposit-taking Companies
Association
接受存款公司公会
deposit-taking company
接受存款公司
deposit-taking licence
接受存款牌照
depreciation
折旧；贬值
depreciation charge
折旧费
depreciation of the exchange value of
the Hong Kong dollar
港元汇值下降
depreciation reserve
折旧储备；折旧准备
deregistration
取消登记
deregulation
撤销管制；放宽管制
derivative
衍生工具
derivative product
衍生产品
derivative warrant
衍生认股权证
derivatives market
衍生工具市场
designated securities
指定证券
designated trade
指定行业
determinable interest
可终结的权益
Determination of Commissioner of Inland
Revenue
税务局局长的决定书
determination of cost
成本厘定
determination of net profit
确定纯利
Deutsche Bank AG
德国银行
Deutsche Mark
德国马克
devaluation
贬值；货币贬值
Development Bank of Singapore Ltd.
新加坡发展银行
development control
发展管理；发展管制
Development Division
拓展部〔公司注册处〕
development fund
发展基金；开发基金
development intensity
发展密度
Development Loan Fund
发展贷款基金
development package
发展方案
development parameter
发展参数；发展规范
development potential
发展潜力
development statement
发展纲领
development value
发展价值
deviation
偏差
devisee
土地遗赠继承人；受遗赠人
devolve
转予；转承
Dharmala International
Finance Limited
大马国际财务有限公司
difference
差额
difference account
盈亏通知书；差额帐
differential
差价；息差；差距
differential pricing system
差额收费办法；差别等级计价法
diminishing assets
递耗资产
diminishing balance method
余额递减法
diminishing return
报酬递减；收益递减
diminution
减少；缩减
direct business
直接业务；直接买卖；直接交易
direct cost
直接成本
direct debit authorization
直接付款授权书
direct debit daily settlement system
每日直接付款的结算制度
direct insurance
直接保险
direct insurer
直接保险人
Direct Investment Division
直接投资处〔香港金融管理局〕
direct placement
直接配售
direct remuneration
直接报酬
direct tax
直接税
direct taxation rate
直接税税率
direct trading
直接买卖；直接交易
direct underwriting
直接承保
director
董事；理事
Director of Accounting
Services
库务署署长
Director of Audit
审计署署长
director's fee
董事袍金
director's interest
董事权益
director's remuneration
董事酬金
Disability Allowance Scheme
伤残津贴计划
disabled dependant allowance
伤残受养人免税额
Disaster Relief Fund
赈灾基金
Disaster Relief Fund Advisory Committee
赈灾基金咨询委员会
disbursement
垫付费用；付款项目；支款
discharge
破产解除；清偿〔债务〕
discharge of a debt
解除债务；清偿债项
discharge order
注销令
Disciplinary Appeals Committee
纪律上诉委员会〔香港联合交易所有限公司〕
Disciplinary Committee of
the Hong Kong Society of Accountants
香港
会计师公会纪
律委员会
disclaimed
property
遭卸弃的财产
disclaimer
卸弃；卸弃书
disclaimer of lease
租契的舍弃；租契卸弃书
disclaimer of property
放弃财产
discloseable transaction
须予披露的交易
disclosure
披露；公开；披露事项；资料披露
disclosure of interest
披露权益
disclosure of ownership of shares
披露股权资料；公开股权资料
disclosure package
资料披露方案
disclosure requirement
公开资料规定
discontinuance of business
停业
discount
贴现；折扣；贴水
discount accreted
折价增值
discount amount
折扣数额
discount house
贴现行；贴现公司
discount price
折扣价格
discount rate
贴现率；折扣率
discount securities
贴现证券
discount window
贴现窗
discounted bill
已贴现票据
discounter
贴现行
discretionary account
全权代客投资户口；全权委托户口；全权代客买卖账户
discretionary grant
酌情补助金
discretionary interest
酌情权益
discretionary subvention
酌情资助金
discretionary trust
全权信托
disequilibrium
不均衡状态
dishonour a cheque
退票
dishonoured bill
不兑现汇票
dishonoured cheque
空头支票
disintermediation
非中介化；减少居中融资功能
disponer
财产处置人；分产人
disposable income
可动用收入；可支配的收入；税后收入
disposal
处置；脱手
disposal price
卖价
dispose of
出售；变卖
disposition
产权处置
disposition in favour of
relatives
为使亲属受惠而作出的产权处置
disputed liabilities
有争议负债
disqualification of director
取消董事资格
disqualification order
取消资格令
disregarded income
计算入息豁免额
dissolution
解散
dissolution of partnership
拆伙；合伙解散
distinct account
独立帐目
distrain
为抵债而扣押财物；扣货追债；查封
distress
扣押财物；扣押；查封
distress for rent
扣押财物充抵租金
distress warrant
财产扣押令
distributable income
可分配收益
distributable profit
可供派发利润
distributed assets
经分派资产
distribution
分配；配销
distribution company
分销公司
distribution of resources
资源分配
distribution policy
分配政策；派息政策
distributive channel
销售途径
distributive trade
分销业
distributor
分销商；发行人
diversifying economy
多元化的经济体系
dividend
股息；红利；摊还债款
dividend cover
盈利股息比率；股利保证倍数
dividend forfeited
未认领股息注销
dividend programme
摊还债款程序
dividend warrant
股息证；股息单
dividend withholding tax
股息预扣税
dividend yield
股息率；股息收益率
divisible revenue
可予分配的收益
DKB Asia Limited
第一劝银亚洲有限公司
document
文件；单据
document against acceptance
承兑交单
document against payment
付款交单
document Index
公司文件索引
document of title
业权文件；所有权文件
document acceptance bill
跟单承兑汇票
document bill
跟单汇票
document credit
跟单信用证
document payment bill
现付押汇票；凭单付款汇票；付款跟单汇票
dollar area
美元区
domestic concern
本身的业务
domestic credit expansion
本地信贷膨胀
domestic demand
本地内部需求；国内需求
domestic demand deflator
本地内部需求平减物价指数
domestic expenses
家庭开支
domestic export
本地产品出口；国内出口
domestic lending
本地贷款；在本港使用的贷款
domestic liabilities
本地负债
domestic money supply
本地货币供应量；国内货币供应
domestic property price index
住宅物业价格指数
domestic rental index
住宅楼宇租金指数
domestically generated inflation
内部产生的通货膨胀；内致通胀
domicile
注册地；本籍
donation
捐款；捐献；捐赠
donee
受赠人
donor
捐赠人
door-to-door canvassing for sale
逐户兜售
dormant account
不活动账户；不活跃账户
dormant assets
未用资产；闲置资产
dormant company
不活动公司；已停止业务的公司
dormant partner
不活跃合伙人；隐名合伙人
double entry system
复式簿记制度
double taxation
双重课税
double taxation arrangement
双重课税安排
double taxation relief arrangement
宽免双重课税安排
double-digit growth
两位数字的增长
double-digit level
两位数字的水平
doubtful debt
呆帐；呆债；可疑债务
doubtful loan
可疑贷款；难以收回的贷款
Dow Jones Average
杜琼斯平均指数；道琼斯股票平均价格指数
Dow Jones Index
杜琼斯指数；道琼斯股票价格指数
Dow Jones Industrial Average
道琼斯工业平均指数；道琼斯工业股票平均价格指数
down limit
跌停板
down market
跌市
down payment
首期付款
down reversal
回跌
downside risk
下跌风险
downside trend
跌势
downswing
下降趋势；衰退时期
downturn
市况逆转；市况回落
downward adjustment
向下调整
downward movement
走势偏软
downward trend
下跌趋势；向下趋势
draconian revenue measure
严厉的征税措施
draft
汇票
draft estimates
预算草案
draft estimates of expenditure
开支预算草案
draft estimates of revenue
收入预算草案
dragon bond
小龙债券
drawback
退税；退款
drawdown period
贷款支用期；提款期
drawee
受票人；汇票付款人
drawee bank
受票银行；付款银行
drawer
出票人；发票人
drawing account
提款账户
Dresdner Bank AG
捷能银行
drop
下跌；回落
DTB Deutsche Terminborse
德国期权及期货交易所
dual listing
双重上市；双重挂牌
due date for payment
应付款的日期；付款到期日
due day
到期日；缴税日期
dues
应付款项；应付费用；应付税款
dull trading
交投呆滞
dumping
倾销；抛售
duplication of supervision
双重监管
Dutch Guilder
荷兰盾
dutiable agricultural and
industrial products
应课税的工农业产品
dutiable commodities control system
应课税品管制系统
dutiable commodities permit
应课税品许可证
dutiable commodity
应课税品
dutiable estate
应缴税的遗产
duty
税；关税；应课税品税项
duty assessed on a specific
basis
按量评估的税项
duty differential
税率差距
duty free
免税
duty in arrears
欠税
duty on alcohol
酒精税
duty on hydrocarbon oil
燃油税
duty on liquor
酒税
duty on petrol
汽油税
duty on tobacco
烟草税
duty paid
已缴纳税款；关税已付
duty rate
税率
duty reduction
减税
duty-paid goods
已完税货品
earmarked fund
预留款项；指定用途的款项
earmarked grant
指定用途补助金
earmarked growth
拟定增长
earned premium
满期保费
earnings
收入；收益；盈利
earnings per share
每股盈利
earnings tax
所得税；入息税
ease
放缓；缓和；轻微下跌
ease back
回软
East Asia and Oceanian Stock Exchanges
Federation
东亚及大洋洲证券交易所联会
East Asia Credit Company
Limited
东亚授信有限公司
East Asia Finance Company, Limited
东亚财务有限公司
East Asia Section
东亚经济分析组〔财经事务局〕
East Asian Stock Exchange Conference
东亚证券交易所联合会议
econometric model
计量经济模式
econometrician
计量经济学家
econometrics
计量经济学
economic adjustment
经济调控
economic aggregate
经济总体数字
Economic Analysis Division
经济分析部〔财经事务局〕
economic and monetary union
经济和货币联盟〔欧洲联盟〕
Economic and Social Commission for Asia
and the Pacific
亚洲及太
平洋经济社会委员会〔亚太经社会〕
〔联合国〕
Economic
Commission for Europe
欧洲经济委员会〔联合国〕
economic cost
经济成本
economic cycle
经济周期
economic depression
经济萧条
Economic Division
经济研究处〔香港金融管理局〕
economic forecast
经济预测
economic framework
经济架构
economic fundamentals
基本经济因素
economic geography
经济地理
economic growth
经济增长
economic implication
对经济的影响
economic indicator
经济指标
economic infrastructure
经济基础建设
economic life
经济年限；经济寿命；符合经济效益的使用年限
economic model
经济模式
economic outlook
经济展望；经济前景
economic performance
经济表现；经济实绩
55
economic
recession
经济衰退
economic recovery
经济复苏；经济复原
Economic Reporter
《经济导报》
economic restructure
经济结构重整；经济转型
Economic Review Committee
经济检讨委员会
economic sanction
经济制裁
economic sector
经济部门；经济成分
economic service
经济服务
Economic Services Bureau
经济局〔政府总部〕
economic slowdown
经济放缓
economic stabilization programme
经济稳定计划
economic support
经济支持
economic system
经济体系
economic variable
经济变量
economic viability
经济可行性
economically active person
从事经济活动的人士
economically active population
从事经济活动的人口
economically inactive population
非从事经济活动的人口
Economist, The
《经济学人》
economy
经济；经济体系
economy of scale
规模经济
edge down
渐落；微降
edge up
渐升；微升
education subvention
教育资助金
Edward Wong Credit Limited
安泰授信有限公司
effective exchange rate index
实际汇率指数；有效汇率指数
effective exchange rate index of Hong
Kong dollar
港汇指数；港元汇率指数
effective rate of interest
实际利率
effective rate of tax
实际税率
effectively risk-free investment
无实际风险投资
efficiency bonus
考绩花红
elasticity factor
弹性因素
elasticity of price
物价弹性；价格弹性
elderly residential care expenses
deduction
长者住宿照顾开支的扣除额
Electrical and Mechanical
Services Department Suspense Account
机电工程署暂记帐
Electrical and Mechanical Services
Department Vehicle Maintenance Services
Suspense Account
机电工程署车辆维修暂记帐
Electrical and Mechanical
Services Department Workshop Services Suspense
Account
机电工程
署工场服务暂记帐
Electrical and Mechanical Services
Trading Fund
机电工程营运基金
electronic banking
电子银行服务
electronic broker
电子经纪
electronic clearing system
电子结算系统
Electronic Mail Stock Information
Service
电子传递股市信息服务
56
electronic order matching and
execution/clearing system
<
BR>
电子自动对盘及执行／结算系统
electronic payment system
电子付款系统
electronic trading system
电子交易系统
electronic transfer system
电子转帐系统；电子转帐制度
Emergency Relief Fund
紧急救援基金
Emergency Relief Fund Committee
紧急救援基金委员会
Emerging Asian Bond Market Conference
新兴亚洲债券市场会议
emerging market
新兴市场
emolument
薪酬
employed capital
已运用资本
employed population
就业人口
employees' bonus
雇员红利
Employees Compensation Assistance Fund
雇员补偿援助基金
employees' compensation insurance
雇员补偿保险
employees' share option scheme
雇员股份认购权计划
employees' share purchase scheme
雇员股份购买计划
employees' share scheme
雇员股份计划
Employer's Return of Remuneration and
Pensions
雇主填
报的薪酬及退休金报税表
employment
就业
employment of funds
资金运用
employment of profit
有收益的受雇工作
encumbrance
产权负担
end investor
最终投资者
endaka
“圆高”〔日语〕
；日圆高企
endorsee
承背书人
endorsement
背书
endorsement in blank
空白背书
endorser
承兑人；背书人
endowment
储蓄保险
end-user
最终使用者；真正“用家”
Enforcement Division
法规执行部〔证券及期货事务监察
委员会〕
enforcing payment
强制执行付款规定
enhanced offer
价值较高的要约
enterprise
企业
entertainment tax
娱乐税
entrepreneur
企业家
entrepreneurship
企业家精神；企业家身分
entrustment basis
以信托形式
equal share
相等份额
equilibrium
均衡；平衡
equilibrium real exchange rate
均衡实质汇率
Equitable Banking Corporation
建南银行
equitable benefit
公平利益
57
equitable
charge
衡平法押记
equitable estate
衡平法产业权
equitable interest
衡平法权益
equitable mortgage
衡平法上的按揭
equitable owner
衡平法上的拥有人
equity
股本；股权；股票；权益；产权
equity earnings
权益股收益；参股收益
equity financing
股本融资；发行股票筹措资金
equity holding
股份持有；股权持有
equity interest
股本权益
equity investment
股本投资；注入资本
equity joint venture
股份式合营企业
equity market
股本市场；股票市场
equity of redemption
衡平法上的赎回权
equity securities
权益证券；股本证券
equity share
权益股；普通股
equity share capital
权益股本
equity trading system
股票买卖制度
equity warrant
股本认股权证
equity-related contract
与股权联系的合约
escape clause
免责条款；例外条款
escrow account
托管户口；记帐账户
established fiscal policy
既定财政政策
established securities market
具规模的证券市场
establishment ceiling
编制上限
Establishment Subcommittee
人事编制小组委
员会〔立法会财务委员会〕
estate
遗产；产业；财产
estate duty
遗产税
estate duty account
遗产呈报表
Estate Duty Office
遗产税署〔税务局〕
estimated additional assessable income
估计的补加应评税入息
estimated additional assessable profit
估计的补加应评税利润
estimated annual rental
预计每年租值
estimated assessment
估计评税
estimated assets
估计资产
estimated expenditure
预算开支；估计开支
estimated expenditure by service
按服务分类的预算开支
estimated growth rate
估计增长率
estimated income
估计入息；估计收入
estimated liabilities
估计负债
estimated net profit
估计纯利
estimated revenue
预算收入；估计收入
Estimates for the year ending 31 March
19XX Volume IA--General Revenue
Account
58
《截至一九ＸＸ年三月三十
一日为止的财政年度预算卷一甲部──政府一般收入帐目》
Estimates for the year ending 31 March
19XX Volume IB--General Revenue
Account
《截至一九ＸＸ年三月三十一日为止的财政年度预算卷一乙部──政府一般收入帐目》
Estimates for the
year ending 31 March 19XX Volume II--Fund Accounts
《截至一九ＸＸ年三月三十
一日为止的财政年度预算卷二──基金帐目》
estimates of expenditure
开支预算
Estimates of Gross Domestic Product
《本地生产总值估计》
Euro
欧罗；欧元
Eurobond
欧洲债券
Euroclear
欧洲结算系统
Euroclear Clearance System
Co-operative
欧洲结算系统公司
Eurocurrency credit market
欧洲货币信贷市场
Eurodollar
欧洲美元
Eurodollar bond
欧洲美元债券
Eurodollar deposit rate
欧洲美元存款利率
Eurodollar futures
欧洲美元期货
Eurodollar market
欧洲美元市场
Eurodollar rate
欧洲美元利率
Euromoney
欧洲货币
European Bank for
Reconstruction and Development
欧洲复兴开发银行
European Commission
欧洲委员会
European Common Market
欧洲共同市场〔共市〕
European Community
欧洲共同体
European Council
欧洲理事会
European Currency Unit
欧洲货币单位
European Development Fund
欧洲发展基金
European Economic Community
欧洲经济共同体〔欧共体〕
European Futures Clearing Corporation
B.V.
欧洲期货结算有限公司〔阿姆斯特
丹〕
European Investment Bank
欧洲投资银行
European Monetary System
欧洲货币体系
European Monetary Union
欧洲货币联盟
European Options Clearing Corporation
Holding B.V.
欧洲期权结算控股有限公
司〔阿姆斯特丹〕
European Options Exchange
欧洲期权交易所〔阿姆斯特丹〕
European Social Fund
欧洲社会基金
European Union
欧洲联盟〔欧盟〕
〔前身为欧
洲共同体〕
Euroyen
欧洲日圆
Euroyen loan
欧洲日圆贷款
evade payment of tax
逃缴税款
evidence of payment
付款证据
ex all
除净
ex coupon
无息票
59
ex
dividend
除息；除股息
ex gratia extinguishment allowance
特惠结业津贴
ex gratia grant
特惠补助金
ex gratia payment
特惠津贴；特惠金
ex rights
除权；除认股权
ex warrant
除证；不附认股权证
examination
审查；讯问；研讯
excess
盈余；超出额；免赔额
excess liquidity
额外流动资金