■新譯通翻譯公司

A
share Ａ股；甲類(lèi)股份
abatement of tax 減稅；減扣免稅額
ABN AMRO Bank N.V. 荷蘭銀行
above-the-line expenditure 在線(xiàn)項目支出；經(jīng)常預算支出
above-the-line receipt 在線(xiàn)項目收入；經(jīng)常預算收入
ABSA Asia Limited 南非聯(lián)合亞洲有限公司
absolute change 絕對數值變更
absolute expenditure 實(shí)際開(kāi)支
absolute guideline figure 絕對準則數字
absolute interest 絕對權益
absolute order of discharge 絕對破產(chǎn)解除令
absolute profit margin 絕對利潤幅度
absolute value 實(shí)值；絕對值
absolutely vested interest 絕對既得權益
absorbed cost 已吸收成本；已分攤成本
absorption 吸收；分攤；合并
absorption rate 吸收率；攤配率；分攤率
ACB Finance Limited 亞洲商業(yè)財務(wù)有限公司
acceptable form of reciprocity 合理的互惠條件
acceptable rate 適當利率；適當匯率
acceptance agreement 承兌協(xié)議
acceptance for honour 參加承兌
acceptor 承兌人；接受人；受票人
acceptor for honour 參加承兌人
accident insurance 意外保險
Accident Insurance Association of Hong Kong 香港意外保險公會(huì )
accident insurance scheme 意外保險計劃
accident year basis 意外年度基準
accommodation 通融；貸款
accommodation bill 通融票據；空頭票據
accommodation party 匯票代發(fā)人
account balance 賬戶(hù)余額；賬戶(hù)結余
account book 帳簿
account collected in advance 預收款項
account current book 往來(lái)帳簿
account of after-acquired property 事后取得的財產(chǎn)報告
account of defaulter 拖欠帳目
account payable 應付帳款
account payee only [A/C payee only] 只可轉帳；存入收款人賬戶(hù)
account receivable 應收帳款
account receivable report 應收帳款報表
account statement 結單；賬單；會(huì )計財務(wù)報表
account title 賬戶(hù)名稱(chēng)；會(huì )計科目
accountant's report 會(huì )計師報告
Accountant's Report Rules 會(huì )計師報告規則
accounting and auditing procedure 會(huì )計與審計程序；會(huì )計與核數程序
Accounting Arrangements 《會(huì )計安排》
accounting basis 會(huì )計基礎
accounting by Official Receiver 破產(chǎn)管理署署長(cháng)呈交的帳目
Accounting Circular 《會(huì )計通告》
accounting class 會(huì )計類(lèi)別
accounting date 記帳日期；會(huì )計結算日期
accounting for money 款項核算
Accounting Officer 會(huì )計主任
accounting period 會(huì )計報告期；會(huì )計期
accounting policy 會(huì )計政策；會(huì )計方針
accounting practice 會(huì )計慣例
accounting principle 會(huì )計準則
accounting record 會(huì )計記錄
accounting report 會(huì )計報告
Accounting Services Branch [Treasury] 會(huì )計事務(wù)部〔庫務(wù)署〕
Accounting Society of China 中國會(huì )計學(xué)會(huì )
accounting statement 會(huì )計報表
accounting system 會(huì )計制度；會(huì )計系統
accounting transaction 會(huì )計事項；帳務(wù)交易
accounting treatment 會(huì )計處理
accounting year 會(huì )計年度
accretion 增值；添加
accrual 應計項目；應累算數目
accrual basis 應計制；權責發(fā)生制
accrual basis accounting 應計制會(huì )計；權責發(fā)生制會(huì )計
accrue 應累算；應計
accrued benefit 應累算利益
accrued charges 應計費用
accrued cumulative preference share dividend 應累算的累積優(yōu)先股股息
accrued expenses 應累算費用
accrued interest payable 應付利息；應計未付利息
accrued interest receivable 應收利息；應計未收利息
accrued right 累算權益
accruing profit 應累算的利潤
accumulated fiscal reserve 累積財政儲備
accumulated profit 累積利潤；滾存溢利
accumulated reserve 累積儲備
accumulation of surplus income 累積收益盈余
acquired assets 既得資產(chǎn)
acquisition 收購；購置；取得
acquisition cost 購置成本
acquisition expenses 購置費用
acquisition of 100% interest 收購全部股權
acquisition of control 取得控制權
acquisition of fixed assets 購置固定資產(chǎn)
acquisition of shell “買(mǎi)殼”
acquisition price 收購價(jià)
act of God 天災
acting partner 執事合伙人
active market 買(mǎi)賣(mài)活躍的市場(chǎng)；交投暢旺的市場(chǎng)；旺市
active partner 積極參與的合伙人
active trading 交投活躍
actual circulation 實(shí)際流通
actual cost 實(shí)際成本
actual expenditure 實(shí)際開(kāi)支；實(shí)際支出
actual income 實(shí)際入息；實(shí)際收入；實(shí)際收益
actual market 現貨市場(chǎng)
actual price 現貨價(jià)；實(shí)際價(jià)格
actual profit 實(shí)際利潤
actual quotation 實(shí)盤(pán)；實(shí)際價(jià)位；實(shí)際報價(jià)
actual year basis 按實(shí)際年度計算
actuals 實(shí)貨
actuarial investigation 精算調查
actuarial principle 精算原則
actuarial report 精算師報告
Actuarial Society of Hong Kong 香港精算學(xué)會(huì )
actuarial valuation 精算師估值
actuary 精算師
ad referendum agreement 暫定協(xié)議；有待復核的協(xié)定
ad valorem duty 從價(jià)稅；按值征稅
ad valorem duty system 從價(jià)稅制
ad valorem fee 從價(jià)費
ad valorem tariff 從價(jià)關(guān)稅
additional allowance 額外免稅額
additional amount for unexpired risk 未過(guò)期風(fēng)險的額外款額
additional assessable profit 補加應評稅利潤
additional assessment 補加評稅
additional commitment 額外承擔
additional commitment vote 額外承擔撥款
additional dependent grandparent allowance 供養祖父母或外祖父母額外免稅額
additional dependent parent allowance 供養父母額外免稅額
additional provision 額外撥款
additional stamp duty 附加印花稅
additional tax 補加稅罰款；補加稅款
Additional Tax Demand Note 繳納補加稅罰款通知書(shū)；繳納補加稅款通知書(shū)
adjudged bankrupt 被裁定破產(chǎn)
adjudicated bankrupt 裁定破產(chǎn)人
adjudication fee 裁定費；評定印花稅額手續費；評估契據費
adjudication of bankruptcy 裁定破產(chǎn)；宣告破產(chǎn)
adjudication of insolvency 裁定無(wú)力償還債務(wù)
adjusted actual 經(jīng)調整的實(shí)數；調整后的實(shí)數
adjusted current assets 經(jīng)調整的流動(dòng)資產(chǎn)；調整后的流動(dòng)資產(chǎn)
adjusted figure 經(jīng)調整的數字；調整后的數額
adjusted liabilities 經(jīng)調整的負債；調整后的負債
adjusted loss 經(jīng)調整的虧損；調整后的虧損
adjusted net admissible assets 經(jīng)調整的可接納資產(chǎn)凈值；調整后的可接納資產(chǎn)凈值
adjusted profit 經(jīng)調整的利潤；調整后的利潤
adjusted surplus 經(jīng)調整的盈余額；調整后的盈余額
adjusted value 經(jīng)調整的價(jià)值；調整后的價(jià)值
adjustment 調整；修訂；理算〔保險〕
adjustment centre 調劑中心
adjustment lag 調整過(guò)程的時(shí)間差距；調整時(shí)差
adjustment mechanism 調整機制
adjustment of loss 虧損調整
adjustment process 調整過(guò)程；調整程序
adjustment range 調整幅度
administered exchange rate 受管制匯率
Administration Division [Hong Kong Monetary Authority] 行政處〔香港金融管理局〕
administration expenses 行政費用
administration fee 手續費；行政費
administration in bankruptcy 破產(chǎn)管理
administration order 遺產(chǎn)管理令
administrator 管理人；遺產(chǎn)管理人
administrator of the estate 遺產(chǎn)管理人
admission of debt 債項承認書(shū)
admission of proof 接納債權證明
advance 放貸款項；墊付款項；預支款項；預付款項
advance account 暫支帳目；預付款賬戶(hù)
advance compensation 預付補償金
advance from shareholder 股東墊款
advance pending reimbursement 預支以待日后付還
advanced economy 先進(jìn)經(jīng)濟體系
advancement 預付；預付財產(chǎn)
advances warrant 墊款令
advancing 貸出
adverse balance 逆差
adverse exchange 逆匯
advertisement addressed to shareholders 在報章刊登的致股東通告
advice for collection 托收通知書(shū)
advice of drawing 提款通知書(shū)；匯票通知書(shū)
advice of payment 付款通知
Advisory Committee [Securities and Futures Commission] 咨詢(xún)委員會(huì )〔證券及期貨事務(wù)監察委員會(huì )〕
Advisory Committee on Diversification 經(jīng)濟多元化咨詢(xún)委員會(huì )
affidavit 誓章；遺產(chǎn)申報誓章
affidavit of no receipt 述明無(wú)收款的誓章
affiliate 聯(lián)號；聯(lián)營(yíng)公司；附屬公司
affiliated company 附屬公司；聯(lián)號；聯(lián)營(yíng)公司
affirmation [estate duty] 非宗教式宣誓〔遺產(chǎn)稅〕
affordability 負擔能力
African Development Bank [AfDB] 非洲開(kāi)發(fā)銀行
after-acquired property 事后取得的財產(chǎn)
after-hours dealing 市后交易
after-tax profit 稅后盈利；稅后利潤；稅后溢利
agency agreement 代理協(xié)議
agency expenses 代理機構的開(kāi)支
agency fee 代理費
Agency Law 《代理法》
agent 代理人；承銷(xiāo)人
agent of company 公司代理人
agent's fee 代理人費；經(jīng)紀費
aggregate 總計；總數；總體數字
aggregate amount 總款額；總額
aggregate assets and liabilities 總體資產(chǎn)與負債
aggregate at constant price 按固定價(jià)格計算的總體數字
aggregate demand 總需求
aggregate gross position 總持倉量
aggregate limit 總限額
aggregate of salaries tax 合計薪俸稅
aggregate performance 總體表現；總體業(yè)績(jì)
aggregate supply 總體供應
aggregate surplus 總盈余
aggregate total 整體總額
aggregate value 總值；合計價(jià)值
aggregated basis 合計基準
aggregated net chargeable income 合計應課稅入息實(shí)額
aggregation 合并計算；合計；總和
aggregation of incomes of husband and wife 夫婦入息合并計算
aggregation of property 財產(chǎn)的總和
agio 差價(jià)；貼水
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關(guān)于相互促進(jìn)和保護投資協(xié)議》
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 《香港政府和奧地利共和國政府關(guān)于相互促進(jìn)和保護投資協(xié)議》
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 《香港政府和法蘭西共和國政府關(guān)于相互促進(jìn)和保護投資協(xié)議》
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 《香港政府和大韓民國政府關(guān)于相互促進(jìn)和保護投資協(xié)議》
agreement for a settlement 授產(chǎn)協(xié)議
agreement for assignment 轉讓協(xié)議
agreement for sale 售賣(mài)協(xié)議；買(mǎi)賣(mài)協(xié)議
agreement for sale and purchase 買(mǎi)賣(mài)協(xié)議
agreement for the payment of interest 支付利息協(xié)議
agreement for the repayment of money 還款協(xié)議
agreement of reinsurance 再保險協(xié)議
Agricultural Bank of China 中國農業(yè)銀行
air passenger departure tax 飛機乘客離境稅
Air Services Negotiations Unit [Economic Services Bureau] 民航運輸談判組〔經(jīng)濟局〕
airport tax 機場(chǎng)稅
alcohol duty 酒精稅
alienation 讓與；讓渡；轉讓
alimony 生活費；贍養費
All Ordinaries Index [AOI] 所有普通股指數
all risks 全險；綜合險
All Sales Record for Stock Market 《股票市場(chǎng)成交報告》
Allied Capital Resources Limited 新聯(lián)財務(wù)有限公司
all-items index [Consumer Price Index] 總指數〔消費物價(jià)指數〕
allocation letter 撥款信件
allocation of fund 分配款項；預留款項
allocation of profit 利潤分配；溢利分配
allocation warrant 撥款令
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 可獲寬免；免稅的
allowable business loss 可扣除的營(yíng)業(yè)虧損
allowable expenses 可扣稅的支出
allowance 免稅額；津貼；備抵；準備金
allowance for debts 債項的免稅額
allowance for depreciation by wear and tear 耗損折舊免稅額
allowance for funeral expenses 殯殮費的免稅額
allowance for inflation 為通貨膨脹而預留的款項；通脹準備金
allowance for repairs and outgoings 修葺及支出方面的免稅額
allowance to debtor 給債務(wù)人的津貼
alteration of capital 資本更改
alternate trustee 候補受托人
amalgamation 合并
ambit [head or subhead of expenditure] 涵蓋范圍〔開(kāi)支總目或分目〕
ambit of charges 征稅范圍；收費范圍
amended valuation 經(jīng)修訂的估值
American Commodities Exchange 美國商品交易所
American Express Bank Limited 美國運通銀行
American Stock Exchange 美國證券交易所
amortization 攤銷(xiāo)
amount due from banks 存放銀行同業(yè)的款項
amount due from banks abroad 存放海外銀行同業(yè)的款項
amount due from holding companies 控股公司欠款
amount due from local banks 存放本港銀行同業(yè)的款項
amount due to banks 銀行同業(yè)的存款
amount due to banks abroad 海外銀行同業(yè)的存款
amount due to holding companies 控股公司存款
amount due to local banks 本港銀行同業(yè)的存款
amount due to outport banks 外埠銀行同業(yè)的存款
amount for note issue 發(fā)行紙幣的款額
amount of bond 擔保契據的款額
amount of consideration 代價(jià)款額
amount of contribution 供款數額
amount of indebtedness 負債款額
amount of principal of the loan 貸款本金額
amount of rates chargeable 應征差餉數額
amount of share capital 股本額
amount of sums assured 承�？铑~
amount of variation 變動(dòng)幅度
amount of vote 撥款數額
amount payable 應付款額
amount receivable 應收款額
Amsterdam Stock Exchange 阿姆斯特丹證券交易所
analysis 分析
ancillary risk 附屬風(fēng)險
annual account 周年帳目；周年帳目報表；年度決算；年結
annual accounting date 年結日期
annual allowance 每年免稅額；年積金；年度津貼；年津
annual balance 年度余額
annual disposable income 每年可動(dòng)用收入
annual estimates 周年預算
annual fee 年費
annual general meeting 周年大會(huì )
annual growth rate 年增率；每年增長(cháng)率
annual long-term supplement 長(cháng)期個(gè)案每年補助金
annual pensionable emolument 可供計算退休金的年薪
annual report 年報
Annual Report on the Consumer Price Index 《消費物價(jià)指數年報》
annual return 周年報表；周年申報表；每年報稅表格
Annual Return Rules 《周年報表規則》
annual review of consumer prices 每年消費物價(jià)回顧
annual roll-forward basis 逐年延展方式
annual salary 年薪
annual statement 年度報表；年度決算表
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 銀行、接受存款公司及外地銀行駐港代表辦事處按年統計調查
annuitant 年金受益人
annuity 年金
annuity contract 年金合約
annuity on human life 人壽年金
antecedent debt 先前的債項
ante-dated cheque 倒填日期支票
anticipated expenditure 預期開(kāi)支
anticipated net profit 預期純利
anticipated revenue 預期收入
anti-inflation measure 反通貨膨脹措施
anti-inflationary stance 反通貨膨脹立場(chǎng)
apparent deficit 表面赤字
apparent financial solvency 表面償債能力
apparent partner 表面合伙人
application for personal assessment 個(gè)人入息課稅申請書(shū)
application of fund 資金應用
application to release as liquidator and to destruct the books of accounts and documents 申請免除清盤(pán)人職務(wù)及毀滅帳簿與文件
appointed actuary 委任精算師
appointed auditor 委任核數師；委任審計師
appointed trustee 委任的受托人
appointer 委任人
apportioned pro rata 按比例分攤
apportionment 分配；分攤
Apportionment Act [United Kingdom] 《分攤法令》〔英國〕
apportionment formula 分攤方程式
apportionment of estate duty 遺產(chǎn)稅的分攤
appraisal 估價(jià)；評估
appreciable growth 可觀(guān)增長(cháng)
appreciable impact 顯著(zhù)影響
appreciable increase 可觀(guān)增長(cháng)
appreciation 增值；升值
appreciation against other currencies 相對其他貨幣升值
appreciation of the exchange value of Hong Kong dollar 港元匯值上升
appreciation tax 增值稅
appropriation 撥款；撥用；撥付
appropriation account 撥款帳目
Appropriation Bill 撥款法案
appropriation-in-aid system 補助撥款辦法
approved assets 核準資產(chǎn)
approved basket stock 認可一籃子證券
approved budget 核準預算
approved charitable donation 認可慈善捐款
approved charitable institution 認可慈善機構
approved currency 核準貨幣；認可貨幣
approved estimates 核準預算
approved estimates of expenditure 核準開(kāi)支預算
approved overseas insurer 核準海外保險人
approved overseas trust company 核準海外信托公司
approved pooled investment fund 核準匯集投資基金
approved provident fund scheme 認可公積金計劃
approved provision 核準撥款
approved redeemable share 核準可贖回股份
approved regional stock 認可地區性證券
approved retirement scheme 認可退休金計劃
approved subordinated loan 核準附屬貸款
arbitrage 套戥；套匯；套利
arbitrageur 套戥者；套匯者
arbitrary amount 臨時(shí)款項
arrangement 措施；安排；協(xié)定
arrears 欠款
arrears of pay 欠付薪酬
arrears of revenue 逾期未收稅款；逾期未收的帳項
articles of association 組織章程；組織細則；組織章程細則
Asahi Finance (Hong Kong) Limited 旭日財務(wù)（香港）有限公司
ascertainment of profit 確定利潤
"Asia Clear" “亞洲結算系統”
Asia Commercial Bank Ltd. 亞洲商業(yè)銀行有限公司
Asian Development Bank [ADB] 亞洲開(kāi)發(fā)銀行〔亞銀〕
Asian Development Fund [ADF] 亞洲發(fā)展基金
Asian dollar bond 亞洲美元債券
Asian dollar market 亞洲美元市場(chǎng)
Asian dollar rate 亞洲美元利率
Asian Securities Analysts Council [ASAC] 亞洲證券分析員公會(huì )
Asia-Pacific Economic Co-operation [APEC] 亞太區經(jīng)濟合作組織〔亞太經(jīng)合組織〕
asked price 沽盤(pán)；喊價(jià)；索價(jià)；賣(mài)方報價(jià)
assessable income 應評稅入息
assessable loss 應評稅虧損
assessable profit 應評稅利潤
assessable value 應評稅值
assessed profit 估定利潤
assessed value 經(jīng)評估價(jià)值
assessment 評稅；評定；估價(jià)；評稅單
assessment number 評稅編號；估價(jià)編號
assessment of additional tax 補加稅評稅
assessment of performance 業(yè)績(jì)評估；實(shí)績(jì)評價(jià)
Assessor 評稅主任
asset price bubbles 資產(chǎn)價(jià)格泡沫
asset-backed securities 具資產(chǎn)保證的證券
assets accretion 資產(chǎn)增值
assets and liabilities 資產(chǎn)與負債
assets betterment statement 資產(chǎn)遞增表；資產(chǎn)改進(jìn)表
assets lending 實(shí)物放款；有抵押貸款
assets of the company passing on the death 死者去世時(shí)轉移的公司資產(chǎn)
assets pledged as security for liabilities 用作負債抵押的資產(chǎn)
assets portfolio 資產(chǎn)投資組合
assets price 資產(chǎn)價(jià)格
assets quality 資產(chǎn)質(zhì)素
assets realization 資產(chǎn)變現
assets refinancing arrangement 資產(chǎn)再集資安排
assets securitization 資產(chǎn)證券化
assets situated outside Hong Kong 在香港以外地方的資產(chǎn)
assets stripping 削減資產(chǎn)；拆賣(mài)資產(chǎn)
assets value 資產(chǎn)值
assignee 承讓人
assignment 轉讓?zhuān)晦D讓書(shū)；轉讓契
assignment of interest 權益轉讓
assignment of letters patent and trade mark 專(zhuān)利證書(shū)及商標轉讓
assignment of property 物業(yè)轉讓?zhuān)晃飿I(yè)轉讓書(shū)
assignment right 轉讓權
assignor 轉讓人
associate 有聯(lián)系的人；有關(guān)連人士；相聯(lián)者；合伙人；聯(lián)系人
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹聯(lián)合結算所有限公司
associate member 附屬會(huì )員
associated body corporate 相聯(lián)法人團體
associated company 相聯(lián)公司；聯(lián)屬公司
associated corporation 相聯(lián)法團
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 公認會(huì )計師公會(huì )〔英國〕
Association of Futures Exchange Brokers 香港期貨經(jīng)紀協(xié)會(huì )
Association of South-East Asian Nations [ASEAN] 東南亞國家聯(lián)盟〔東盟〕
association of underwriters 承保人組織
assumption of control 接管
assurance 擔保；保險；轉易；轉易書(shū)
assurance of interest 權益的轉易
at 19XX price 按一九ＸＸ年價(jià)格計算
at a discount 按賠價(jià)計算；按貼水價(jià)格計算；打折扣
at a premium 按溢價(jià)計算；按升水價(jià)格計算
at call 通知付款；按通知
at constant market price 按固定市價(jià)計算
at constant price 按固定價(jià)格計算
at cost 按成本計算
at current market price 按當時(shí)市價(jià)計算；按現時(shí)市價(jià)計算
at current price 按當時(shí)價(jià)格計算；按現時(shí)價(jià)格計算
at factor cost 按要素成本計算；按生產(chǎn)要素成本計算
at money-of-the-day price 按付款當日價(jià)格計算
at or better 按指定或較佳價(jià)位〔買(mǎi)賣(mài)指令〕
at par 按面值計算；平價(jià)
at sight 見(jiàn)票即付
at the close 按收市盤(pán)
at the opening 按開(kāi)市盤(pán)
attestation 見(jiàn)證；見(jiàn)證條款
at-the-money option 平價(jià)期權
attorney 受權人；受托代表人
attornment 新?lián)碛腥顺姓J書(shū)
attributable profit 可歸屬利潤
attributable share value 可歸屬股份價(jià)值
Auckland Stock Exchange 奧克蘭證券交易所
auction 拍賣(mài)
auctioneer 拍賣(mài)商
audit 審計；核數
Audit Commission 審計署
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 稽核委員會(huì )〔香港聯(lián)合交易所有限公司〕；核數委員會(huì )〔證券及期貨事務(wù)監察委員會(huì )〕
audit review 帳目審查
Audit Sub-committee [Exchange Fund Advisory Committee] 審核小組〔外匯基金咨詢(xún)委員會(huì )〕
audited account 審計帳目；經(jīng)審計的帳目
audited annual account 經(jīng)審計的周年帳目
audited balance sheet 經(jīng)審計的資產(chǎn)負債表
auditor 核數師；核數主任；審計師
auditor's certificate 核數師證明書(shū)；審計師證明書(shū)
auditor's report 核數師報告；審計師報告
Aussie bond 澳元債券
austerity budget 緊縮預算
Australia & New Zealand Banking Group Limited 澳洲紐西蘭銀行集團有限公司
Australia All Ordinaries Index 澳洲所有普通股票指數
Australian Dollar [AUD] 澳元
Australian Options Market 澳大利亞期權市場(chǎng)
Australian Securities Commission 澳洲證券事務(wù)監察委員會(huì )
Australian Society of Certified Practising Accountants 澳洲執業(yè)會(huì )計師公會(huì )
Australian Stock Exchange 澳大利亞證券交易所
Austrian Schilling [ATS] 奧地利先令
authentication 認證；鑒證
authority to purchase 委托購買(mǎi)證；委購書(shū)
authorization 認可；核準；授權；授權書(shū)
authorization by direction 指示授權
authorization by instruction 指令授權
authorization by warrant 令狀授權
authorization of unit trust 單位信托的認可
authorized agent 指定代理人
authorized capital 法定資本
authorized clerk 出市員
authorized dealer 認可交易商
authorized financial institution 認可財務(wù)機構
authorized fund 認可基金
authorized fund house 獲授權的基金公司；認可基金公司
authorized institution 認可機構
authorized institution incorporated in Hong Kong 在香港成立為法團的認可機構
authorized institution incorporated outside Hong Kong 在香港以外成立為法團的認可機構
authorized insurer 獲授權保險人；獲認可承保人
authorized investment 特準投資項目
authorized person 獲授權人
authorized representative 獲授權代表
authorized share capital 法定股本
automated quotation system 自動(dòng)報價(jià)系統
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 自動(dòng)交易系統〔香港期貨交易所有限公司〕
automatic adjustment mechanism 自動(dòng)調整機制
automatic adjustment system 自動(dòng)調整系統
Automatic Clearing House 自動(dòng)票據交換所
automatic exchange rates accumulation system 自動(dòng)化匯率累集系統
Automatic Order Matching and Execution System [AMS] 自動(dòng)對盤(pán)及成交系統〔自動(dòng)對盤(pán)系統〕
automatic teller machine [ATM] 自動(dòng)柜員機
autopay 自動(dòng)轉帳
available assets 可用資產(chǎn)
available fiscal reserve 現存財政儲備
available profit 可用利潤
Avco Financial Services (Asia) Limited 富高財務(wù)（亞洲）有限公司
average 平均；平均數；海損
average basic salary 平均基本薪金
average consumer expenditure 平均消費開(kāi)支；一般消費開(kāi)支
average cost 平均成本
average cost of land production 增辟土地平均成本
average daily turnover 平均每日成交額
average daily wage rate 平均每日工資率
average expenditure pattern 平均開(kāi)支模式
average growth rate 平均增長(cháng)率
average net fixed assets 固定資產(chǎn)平均凈值
average of relatives 相對價(jià)格平均數
average price 平均價(jià)格
average propensity to consume 平均消費傾向；一般消費傾向
average propensity to save 平均儲蓄傾向；一般儲蓄傾向
average rate 平均率
average revenue 平均收入；平均收益
average stock 平均庫存；平均存貨
average yearly rent 平均年租
avoidance of double taxation 避免雙重課稅
avoidance of tax 避稅

B share Ｂ股；乙類(lèi)股份
BA Asia Limited 美銀亞洲有限公司
BA Finance (Hong Kong) Limited 美銀財務(wù)（香港）有限公司
back duty 補繳稅款
back tax 補繳稅款
backdoor listing “借殼”上市；“買(mǎi)殼”上市
back-to-back credit 對開(kāi)信貸
back-to-back loan 對銷(xiāo)貸款
backwardation 交割延期費〔證券〕；倒價(jià)〔期貨〕；現貨溢價(jià)
bad debt 壞帳
bad debt provision 壞帳準備
bad year 歉年
bailee 受寄人
Bailiff 執達主任
Bailiff Office 執達主任辦事處
bailment 委托保管
balance 差額；余額；結余
balance brought down 余額承上
balance brought forward 〔上年度〕結轉；余額承前
balance carried down 余額轉下
balance carried forward 〔本年度〕結轉；余額移后
balance of international indebtedness 國際借貸差額；國際借貸平衡表
balance of international payments 國際收支差額；國際收支平衡表
balance of payments 國際收支差額；國際收支平衡表
Balance of Payments Manual [International Monetary Fund] 《國際收支手冊》〔國際貨幣基金組織〕
balance of proceeds 收入余數
balance of trade 貿易差額
balance sheet 資產(chǎn)負債表
balance sheet date 結算日
balance with other banks 存放銀行同業(yè)的結余
balanced budget 平衡預算
balancing allowance 結余免稅額
balancing charge 結余課稅
Bali International Finance Limited 百達利財務(wù)有限公司
Banca Commerciale Italiana S.p.A. 意大利商業(yè)銀行
Banca Nazionale del Lavoro S.p.A. 意大利國家勞工銀行S.p.A.
Banco di Napoli S.p.A. 意大利拿玻里銀行S.p.A.
Bangkok Bank Public Company Limited 盤(pán)谷銀行
bank acceptance 銀行承兌匯票
bank account 銀行賬戶(hù)
bank account holder 銀行賬戶(hù)持有人
bank balance 銀行結余
bank book 銀行存折
bank cashier order 銀行本票
bank code 銀行暗碼
bank draft 銀行匯票
Bank Examiner 銀行審查主任
Bank for International Settlements 國際結算銀行
bank guarantee 銀行擔保
bank lending 銀行貸款
bank liquidity 銀行流動(dòng)資金
bank loan 銀行貸款
Bank Melli Iran 伊朗國家銀行
bank note 銀行紙幣；鈔票
bank note handling fee 處理紙幣的手續費
bank note lawfully issued 合法發(fā)行的銀行紙幣
bank note payable to bearer on demand 憑票要求付款予持票人的紙幣
bank note transaction 貨幣交易
bank notes rate 現鈔匯率
Bank of America (Asia) Limited 美國（亞洲）銀行有限公司
Bank of America NT & SA 美國銀行
Bank of Ayudhya Public Company Limited 大城銀行
Bank of China 中國銀行
Bank of China Group 中銀集團
Bank of Communications 交通銀行
Bank of East Asia, Limited 東亞銀行有限公司
Bank of England 英倫銀行
Bank of Fukuoka Ltd. 褔岡銀行
Bank of India 印度銀行
Bank of Montreal 加拿大滿(mǎn)地可銀行
Bank of Nova Scotia 加拿大豐業(yè)銀行
Bank of Scotland 蘇格蘭銀行
Bank of Taiwan 臺灣銀行
Bank of Tokyo-Mitsubishi, Ltd. 東京三菱銀行
bank rate 銀行利率；銀行貼現率；銀行牌價(jià)
bank service charges 銀行手續費；銀行服務(wù)費
bank statement 銀行結單
Bank, The [magazine] 《銀行家雜志》
bank trading day 銀行營(yíng)業(yè)日
banker 銀行家；銀行業(yè)者；銀行
banker's acceptance 銀行承兌匯票
banker's authority 銀行權能
banker's book 銀行簿冊
bankers' clearing house 銀行票據交換所；銀行票據結算所
banker's draft 銀行本票；銀行匯票
banker's order 銀行付款委托書(shū)；銀行本票
banker's record 銀行記錄
Bankers Trust Company 美國信孚銀行
banker's undertaking 銀行承諾
Banking Advisory Committee 銀行業(yè)務(wù)咨詢(xún)委員會(huì )
Banking and Monetary Section [Financial Services Bureau] 銀行及金融組〔財經(jīng)事務(wù)局〕
banking business 銀行業(yè)務(wù)
Banking (Code of Conduct) Guidelines 1986, The 《一九八六年銀行業(yè)（行為守則）指引》
Banking Development Division [Hong Kong Monetary Authority] 銀行業(yè)拓展處〔香港金融管理局〕
banking facility 銀行融資；銀行服務(wù)
banking licence 銀行牌照
Banking Policy Department [Hong Kong Monetary Authority] 銀行政策部〔香港金融管理局〕
Banking Policy Division [Hong Kong Monetary Authority] 銀行政策處〔香港金融管理局〕
Banking Supervision Department [Hong Kong Monetary Authority] 銀行監理部〔香港金融管理局〕
Banking Supervision Division [Hong Kong Monetary Authority] 銀行監理處〔香港金融管理局〕
Banking Supervision Review Committee 銀行監管檢討委員會(huì )
banking supervisory authority 銀行監管當局
banking system 銀行體系
bank-related broker 與銀行有關(guān)的經(jīng)紀
bankrupt 破產(chǎn)；破產(chǎn)人
bankruptcy court 破產(chǎn)法庭
Bankruptcy Estates Account 破產(chǎn)人產(chǎn)業(yè)賬戶(hù)
bankruptcy notice 破產(chǎn)通知書(shū)
bankruptcy order 破產(chǎn)令
bankruptcy petition 破產(chǎn)呈請書(shū)
bankruptcy proceeding 破產(chǎn)法律程序
bank's buying rate 銀行買(mǎi)價(jià)
bank's selling rate 銀行賣(mài)價(jià)
Banque Nationale de Paris 法國國家巴黎銀行
Banque Worms 法安銀行
Barclays Bank plc 柏克萊國際銀行
bargain hunting 趁低吸納；在低價(jià)位購入
Barings crisis 霸菱危機
base 基數；基值；基準；基礎
base cost 基準費用
base date 基準日期；基日
base index 基本指數
base of valuation 估值基準
base period 基期；評稅基期
base rate 基本利率；基本匯率
base year 基準年；基年
baseline 基線(xiàn)
baseline expenditure 基線(xiàn)開(kāi)支
baseline-plus forecast 基線(xiàn)開(kāi)支及額外開(kāi)支預測
base-weighted Laspeyres index 基本加權的拉斯佩爾指數
base-year average price 基年平均價(jià)格
basic allowance 基本免稅額
basic personal allowance 基本個(gè)人免稅額
basic salary 基本薪金；底薪
basic value 基本值
basic wage 基本工資；底薪
basis 標準；基準；差價(jià)〔有價(jià)證券〕
basis of assessment 評稅標準；評稅根據
basis of consolidation 帳項綜合算法
basis of valuation of property 財產(chǎn)估價(jià)準則
Basle Agreement 《巴塞爾協(xié)議》
Basle Capital Accord 《巴塞爾資本協(xié)定》
Basle capital adequacy requirement 巴塞爾資產(chǎn)充足要求
Basle Committee 巴塞爾委員會(huì )
Basle Committee on Banking Supervision 巴塞爾銀行監管委員會(huì )
Basle Committee's 3-times multiplier model 巴塞爾委員會(huì )的三倍乘數模式
Basle Concordat 《巴塞爾協(xié)定》
Basle Payments Committee 巴塞爾支付委員會(huì )
Basle standardized approach 巴塞爾標準計算方法
Bauhinia design coin 洋紫荊硬幣
Bayerische Landesbank Girozentrale 巴伐利亞州銀行
BCA Finance Limited 中亞財務(wù)有限公司
BCOM Finance (Hong Kong) Limited 交通財務(wù)有限公司
BDNI Finance Limited 印度尼西亞商業(yè)財務(wù)有限公司
bear 看淡股市者；“淡友”；拋空投機者
bear bond 熊債券
bear market 熊市；跌市；淡市；空頭市場(chǎng)
bear position 空倉
bearer 持票人
bearer bill 不記名匯票
bearer bond 不記名債券
bearer certificate 不記名票據
bearer cheque 不記名支票；來(lái)人支票
bearer instrument 不記名文書(shū)
bearer securities 不記名證券
behaviour 走勢；表現；行為
Belgian Franc [BEF] 比利時(shí)法郎
below-the-line account 線(xiàn)下帳目
benchmark 基準
benchmark database 基準數據庫
benchmark entry point 基準起薪點(diǎn)
benchmark estimate 基準估計數字
benchmark revision 基準數字修訂
benchmark survey 基準統計
benchmark yield curve 基準收益率曲線(xiàn)
beneficial holding 實(shí)益股份；實(shí)益持股量
beneficial interest 實(shí)益權益
beneficial interest in property 財產(chǎn)的實(shí)益權益
beneficial interest in shareholding 所持實(shí)益股份
beneficial owner 實(shí)益擁有人
beneficial ownership 實(shí)益擁有權
beneficial shareholding 實(shí)益股份
beneficially interested 享有實(shí)質(zhì)權益
beneficially owned 實(shí)益擁有
beneficially owned share 實(shí)益股份
beneficiary 受益人；受惠人；受款人；受惠國
beneficiary under a trust 信托受益人
benefit 利益；福利；津貼；保險賠償費
benefit of contract 合約利益
Bergen Bank 卑爾根銀行
best lending rate 最優(yōu)惠貸款利率
Best Practice Guide 《最佳執行指引》
Best Practice Guide on Financial Disclosure by Authorized Institutions 《認可機構披露財務(wù)數據的最佳執行指引》
bet 投注
beta coefficient 貝他系數；“啤打”系數；投資風(fēng)險與股市風(fēng)險系數
bets and sweeps tax 博彩及彩票稅
betterment 不動(dòng)產(chǎn)增值；修繕經(jīng)費
betterment income 資產(chǎn)增值收入
betterment profit 以資產(chǎn)增值方法計算的利潤額
betting duty 博彩稅
bid 叫價(jià)；出價(jià)；投標；提出撥款申請；買(mǎi)盤(pán)
bid price 買(mǎi)價(jià)；投標價(jià)格；收購價(jià)
bid rate 買(mǎi)價(jià)；投標價(jià)；拆入息率
bidder 競投人
BII Finance Company Limited 印度尼西亞國際財務(wù)有限公司
bilateral agreement 雙邊協(xié)議；雙邊協(xié)定
bilateral meeting 雙邊會(huì )議
bilateral netting agreement 雙邊凈額結算協(xié)議
bilateral repurchase agreement 雙邊回購協(xié)議
bill 票據；賬單；匯票；條例草案
bill acceptance 票據承兌
bill broker 票據經(jīng)紀
bill discounting company 票據貼現公司
bill for clearing 交換票據；結算票據
bill in a set 匯票聯(lián)票
bill of exchange 匯票
bill of lading [B/L] 提單
bill of sale [B/S] 賣(mài)據；動(dòng)產(chǎn)抵押據
bill payable after sight 見(jiàn)票后付款匯票
bill payable on demand 憑票要求付款的匯票
bill purchased 出口押匯；買(mǎi)入票據
bill receivable 應收票據
Bills of Exchange Law 《票據法》
blank endorsement 空白背書(shū)；不記名背書(shū)
blanket insurance 總括保險；綜合保險；統保
blanket policy 總括保險單；統保單
block 交易單位〔證券〕；大宗股票；集團
block allocation 整體撥款；整筆撥款
block capital grant 整筆非經(jīng)常補助金
block discount policy 折扣統保單
block grant 整筆補助金
block grant system 整筆補助金制度
block offer [securities] 整批發(fā)售〔證券〕
block vote 整體撥款
blue chip 藍籌股；優(yōu)質(zhì)股票
board lot 交易單位；上牌單位；“一手”
Board of Governors of the International Monetary Fund 國際貨幣基金組織理事會(huì )
Board of Governors of the World Bank 世界銀行理事會(huì )
Board of Hong Kong Futures Exchange Limited 香港期貨交易所有限公司董事局
Board of Inland Revenue 稅務(wù)委員會(huì )
Board of Review [inland revenue] 稅務(wù)上訴委員會(huì )
Board of Trade Clearing Corporation [Chicago] 交易所結算公司〔芝加哥〕
Board of Treasury 庫務(wù)管理委員會(huì )
board trading 上板式買(mǎi)賣(mài)
BOCI Capital Limited 中銀國際融資有限公司
body corporate 法團；法人團體
Bogor Declaration 《茂物宣言》
bogus transaction 虛假交易
bona fide mortgage 真正抵押
bona fide transaction 真正交易
bona vacantia 無(wú)主財物
bond 債券；擔保契據；擔保書(shū)；債權證明書(shū)
bond denominated in Hong Kong dollars 以港元為本位的債券；港元債券
bond fund 債券基金
bond rating 債券評級
bonded warehouse 保稅倉
bonus 花紅；紅利；獎金
bonus issue 紅股發(fā)行
bonus share 紅股
book 簿冊；帳簿
book and paper 簿冊及文據
book close date 截止過(guò)戶(hù)日期
book debt 賬面債項
book entry 賬面記錄
book loss 賬面虧損；賬面損失
book of account 帳簿
book profit 賬面利潤
book reserve 賬面儲備
book value 賬面價(jià)值
book-keeping transaction 賬面交易
boom year 經(jīng)濟高度增長(cháng)年；景氣年份
booming market 旺市；好市；景氣市場(chǎng)
boost 上揚
borrow 借入
borrowed fund 借入資金
borrowed stock 被借用證券
borrower 借用人；借款人；借方
borrowing 借款；借貸；舉債
borrowing and lending of stocks 借用及借出證券
borrowing power 借貸權；借款能力
borrowing upon stock 以公債形式借取款項
bottom out 見(jiàn)底回升；停瀉回升
bottom price 最低價(jià)；底價(jià)
bought and sold note 買(mǎi)賣(mài)單據
bought note 買(mǎi)貨單
braking effect 抑制效果
branch 部；分行；支行
branch registration certificate 分行登記證
branch registration fee 分行登記費
breach of trust 違反信托
break clause 終止條款；中斷條款
breakdown 分成細目；明細表；分類(lèi)細帳；分項數字
break-even 收支平衡；收支相抵；損益兩平
break-even point 收支平衡點(diǎn)；損益平衡點(diǎn)
Bretton Woods Agreement 《布雷頓森林協(xié)定》
Bretton Woods System 布雷頓森林制度
brief fee 訴訟費；承辦費
broad definition of money supply 廣義貨幣供應
broker 經(jīng)紀
brokerage 經(jīng)紀費；經(jīng)紀傭金
brokerage charges 經(jīng)紀費；經(jīng)紀傭金
brokerage house 經(jīng)紀行
Brokers' Fidelity Insurance Claims Sub-Committee [Stock Exchange of Hong Kong Limited] 經(jīng)紀忠誠保險計劃索償小組〔香港聯(lián)合交易所有限公司〕
Brokers' Fidelity Insurance Scheme [BFI Scheme] 經(jīng)紀忠誠保險計劃〔忠誠保險計劃〕
broker's firm 經(jīng)紀行
broker's representative 經(jīng)紀代表
brought to credit 入帳
Brussels Stock Exchange 布魯塞爾證券交易所
Brussels Tariff Nomenclature [BTN] 《布魯塞爾稅則分類(lèi)目錄》
bucketing “對敲”；利用顧客資金買(mǎi)空賣(mài)空
bucketing offence “對敲”罪行
budget 財政預算案；預算
budget booklet 預算案小冊
Budget Committee [Securities and Futures Commission] 財政預算委員會(huì )〔證券及期貨事務(wù)監察委員會(huì )〕
Budget Concluding Speech 《財政預算案總結演詞》
budget cycle 財政預算案編制周期
Budget Day 財政預算案發(fā)表日
budget debate 財政預算案辯論
budget deficit 財政預算赤字
budget exercise 財政預算案編制工作
budget guideline 財政預算案準則；財政預算案指引
budget guideline ratio 財政預算案準則比率
budget proposal 財政預算案建議
budget revenue 財政預算案收入
budget revenue measure 財政預算案稅收措施；財政預算案收入措施
Budget Speech 《財政預算案演詞》
budget strategy 財政預算策略
budget surplus 財政預算盈余
budgetary and cost control 預算與成本管制
budgetary criterion 開(kāi)支預算準則
budgetary deficit 財政預算赤字
budgetary guideline 財政預算指引
budgetary implication 財政預算的影響
budgetary innovation 財政預算新措施
budgetary management 財政預算管理
budgetary policy 財政預算政策
budgetary position 財政預算狀況
budgetary strategy 財政預算策略
budgetary system 財政預算制度
budgeted cost 預算成本
budgeted for surplus 預算盈余
building cost index 建造成本指數
built-in control of the money supply 貨幣供應的內在調節功能
built-in stabilizer 內在穩定因素；內在穩定措施
bulk buying 大宗采購；大批購買(mǎi)
bulk transfer 大額股票轉名
bull 看好股市者；“好友”；買(mǎi)空投機者
bull bond 牛債券
bull market 牛市；升市；旺市；多頭市場(chǎng)
bull position 長(cháng)倉
bullion broker 金銀經(jīng)紀
bullion market 金銀市場(chǎng)
Bundesaufsichtsamt fur den Wertpapierhandel 德國聯(lián)邦證券監管辦事處
buoy up 上升
buoyant 活躍；蓬勃；堅挺；保持高價(jià)〔股票〕
buoyant market 市況活躍
bursary 助學(xué)金；補助金
business 商業(yè)；業(yè)務(wù)
business address 營(yíng)業(yè)地址
business association 業(yè)務(wù)協(xié)會(huì )
business bank account 銀行營(yíng)業(yè)戶(hù)口
business concession 特許經(jīng)營(yíng)權
business cycle 商業(yè)周期；經(jīng)濟周期；商業(yè)循環(huán)
business day 營(yíng)業(yè)日；交易日
business expenses 營(yíng)業(yè)開(kāi)支；營(yíng)業(yè)費用
business for profit 牟利業(yè)務(wù)
business hour 營(yíng)業(yè)時(shí)間
business income 營(yíng)業(yè)收入
Business Manager [Companies Registry] 業(yè)務(wù)經(jīng)理〔公司注冊處〕
business of exchange currencies 貨幣兌換業(yè)務(wù)
business of taking deposits 接受存款業(yè)務(wù)
business plan 業(yè)務(wù)計劃
business record 業(yè)務(wù)記錄
business recovery 業(yè)務(wù)重整
business registration application form 商業(yè)登記申請表
business registration certificate 商業(yè)登記證
business registration fee 商業(yè)登記費
business registration inspector 商業(yè)登記督察
business registration number 商業(yè)登記號碼
Business Registration Office [Inland Revenue Department] 商業(yè)登記署〔稅務(wù)局〕
Business Registration Officer 商業(yè)登記主任
business sector 商界
business sentiment 營(yíng)商意欲
business taxation 商業(yè)課稅
business turnover 營(yíng)業(yè)額
business undertaking 商業(yè)經(jīng)營(yíng)
business-friendly 方便商界；有利營(yíng)商；利于商界運作
buy 買(mǎi)入
buy low and sell high 低價(jià)買(mǎi)入而高價(jià)賣(mài)出
buy order 買(mǎi)盤(pán)
buyer's market 買(mǎi)家市場(chǎng)
buyer's price 買(mǎi)價(jià)；買(mǎi)方出價(jià)
buy-in 補進(jìn)；補倉
buying rate 買(mǎi)入價(jià)；買(mǎi)入匯率

calendar year figure 歷年數字
call 催繳通知；認購期權
call deposit 通知存款；活期存款
call loan 短期同業(yè)拆借；通知貸款
call margin 補倉；追加保證金
call market 短期同業(yè)拆放市場(chǎng)
call money 短期同業(yè)拆借；活期貸款
call option 認購期權；看漲期權
call price 贖回價(jià)格；提前贖回價(jià)
call warrant 認購認股權證；回購認股權證
callable share 可收回股份；可兌付股份
called up share capital 已催繳股本
Canadian Dollar [CAD] 加拿大元
Canadian Eastern Finance Limited 加拿大怡東財務(wù)有限公司
Canadian Imperial Bank of Commerce 加拿大帝國商業(yè)銀行
cancellation price 取消費
cap 上限
capital 資本；資金
Capital Accord 《資本協(xié)定》
capital account 資本帳；非經(jīng)常帳
capital account commitment balance 資本帳承擔額結余
Capital Adequacy Directive [CAD] 《資本充足指引》
capital adequacy ratio [CAR] 資本充足比率
capital allowance 資本免稅額
capital alteration 資本變更
capital and liabilities ratio 資本負債比率
capital and liquidity requirement 資本與流動(dòng)資金的規定
capital appreciation 資本增值
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 資本、資產(chǎn)質(zhì)素、管理、盈利及流動(dòng)資金評級制度〔CAMEL評級制度〕
capital assets 資本資產(chǎn)
capital at risk 風(fēng)險資本
capital base 資本基礎；資金基礎
capital charges 資本支出；資本費用
capital commitment 資本承擔
capital contribution certificate 出資證明書(shū)
capital convergence 劃一資本充足比率
capital cost 資本成本；建設成本；建設費用
capital cover 資本保證
capital deficit 資本虧絀；資本赤字
capital divided into shares 資本分成股份
capital element 資本因素；資本部分
capital equipment 資本設備
capital expenditure 資本開(kāi)支；非經(jīng)常開(kāi)支
capital expenses 資本費用
capital financing 籌集資本；以非經(jīng)常收入支付非經(jīng)常開(kāi)支的結算
capital flow 資金流量
capital formation 資本形成；集資
capital formation figure 資本組合數字
capital fund 資本基金
capital gain 資本增益；資本增值
capital gains tax 資本增值稅
capital goods 資本財貨；資本貨物
capital grant 非經(jīng)常補助金；非經(jīng)常撥款；建設補助金
capital grant cycle 建設補助金周期
capital injection 注入資本；注資
capital input 投入資本
capital intensity 資本密集度
capital intensive 資本密集
capital investment 資本投資
Capital Investment Fund 資本投資基金
capital loss 資本損失
capital maintenance 資本保值；資本保留
capital market 資本市場(chǎng)；資金市場(chǎng)
capital market instrument 資本市場(chǎng)票據
capital money 資本款項
capital money subject to a trust 信托財產(chǎn)資本
capital movement 資本流動(dòng)
capital nature 資本性質(zhì)
capital outlay 資本支出
capital portion 資本部分
capital profit 資本利潤
capital project 基本工程項目；非經(jīng)常開(kāi)支項目
capital receipt 資本收入
capital redemption 資本贖回
capital redemption business 資本贖回業(yè)務(wù)
capital redemption contract 資本贖回合約
capital redemption reserve 資本贖回儲備
capital reduction 資本減縮；減資
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] 股本削減計劃〔香港聯(lián)合交易所有限公司〕
capital repayment 償還資本
capital reserve 資本儲備；后備資本
capital revenue 資本收益；非經(jīng)常收入
capital spending 資本開(kāi)支；資本支出；非經(jīng)常開(kāi)支
capital stock 股本
capital stock subscription 認繳股本；認購股本
capital subsidy 建設津貼；基本建設津貼
capital subvention 非經(jīng)常資助金
capital sum 資本額
capital tax 資本稅
capital transfer tax 資本轉移稅
capital turnover 資本周轉率
capital value 資本價(jià)值
capital works project 基本工程項目
Capital Works Reserve Fund 基本工程儲備基金
Capital Works Resource Allocation Exercise 基本工程計劃資源分配工作
capitalization 資本化；資本總額
capitalization of interest 利息化作本金
capitalized interest 化作本金的利息
capitalized loan 轉作資本的貸款
capitalized value 資本還原值；資本化價(jià)值
capitation grant 按人計算的補助金
captive insurance business 專(zhuān)屬自保保險業(yè)務(wù)
car insurance 汽車(chē)保險
Caribbean Development Bank 加勒比開(kāi)發(fā)銀行
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] 意大利嘉利堡銀行
cartel 同業(yè)聯(lián)盟；卡特爾
cartelized rates system 聯(lián)營(yíng)式利率制度
cash 現金；現款
cash accounting system 現金會(huì )計制度
cash acquisition 以現金投資所得的資產(chǎn)
cash allowance 現金津貼
cash assets 現金資產(chǎn)
cash at bank 銀行現金；銀行存款
cash balance 現金結余
cash basis 現金收付制；收付實(shí)現制
cash basis accounting 現金收付制會(huì )計；收付實(shí)現制會(huì )計
cash bonus 現金紅利
cash book 現金出納帳；現金簿
cash client 現金客戶(hù)
cash commission rebate 現金回傭
cash compensation 現金補償
cash contribution 現金承擔額；現金分擔額
cash cost 直接費用；現金成本
cash coupon 現金禮券
cash credit 現金信貸
cash deficit 現金赤字
cash deposit and withdrawal 現金收支
cash disbursement journal 現金支出日記簿
cash disbursement slip 現金支出傳票；現金支出單
cash flow 現金流量；銀根
cash flow lending 流動(dòng)現金放款；無(wú)抵押融資
cash flow statement 現金流量表；現金流動(dòng)表
cash flow surplus 現金流量盈余
cash in hand 庫存現金；手頭現金
cash in till 備用現金
cash in transit 運送中現金；在運現金
cash input 投入現金
cash input figure 現金投入數字
cash limit 現金支出限額；現金限額
cash margin 現金保證金
cash market 現貨市場(chǎng)；現金交易市場(chǎng)
cash offer 現金要約；現金補償額
cash payment 現金付款；現金支付
cash position 現金頭寸
cash price 現金價(jià)格
cash receipts journal 現金收入日記簿
cash receiving slip 現金收入傳票；現金收入單
cash settlement 現金結算
cash surplus 現金盈余
cash with order 訂貨付現；憑票即付
cashier's order 銀行本票
cashier's order outstanding 未承兌的銀行本票
cash-limited subhead 有現金支出限額的分目
cash-sweep 現金彩票活動(dòng)
casual client “散客”；“散戶(hù)”
CCASS Depository 中央結算系統證券存管處
CCIC Finance Limited 中芝興業(yè)財務(wù)有限公司
cedant 分出者
ceding company 分出公司
ceding insurer 分出保險人
ceiling 上限
ceiling price 最高限價(jià)
central bank 中央銀行
Central Bank Bilateral Repurchase Agreement 《中央銀行雙邊回購協(xié)議》
central banking 中央銀行業(yè)務(wù)
central banking function 中央銀行職能
Central Clearing and Custodian System 中央結算及托管系統
Central Clearing and Depository System 中央結算及存管系統
Central Clearing and Settlement System [CCASS] 中央結算及交收系統〔中央結算系統〕
central clearing house 中央結算所
central clearing system 中央結算制度；集體交收系統
central custody system 中央托管系統
central depository 中央存管處
central depository system 中央證券存管制度
Central Moneymarkets Unit [CMU] 債務(wù)工具中央結算系統
central rate 中央匯率；中心匯率
Central Registration Hong Kong Limited 香港中央證券登記有限公司
Central Tender Board 中央投標委員會(huì )
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央證券交收系統；世達結算系統
centralized budgetary and payments system 集中預算及支付制度
centred 12-month moving average 十二個(gè)月定位移動(dòng)平均數
certificate of approval 批準證明書(shū)
certificate of beneficial entitlement to property 資產(chǎn)權益證書(shū)
certificate of compliance 合格證明書(shū)；合約完成證明書(shū)
certificate of deposit [CD] 存款證
certificate of exemption from estate duty 豁免遺產(chǎn)稅證明書(shū)
certificate of incorporation 公司注冊證書(shū)；法團注冊證書(shū)
certificate of incorporation of registered trustees 注冊受托人法團證書(shū)
certificate of indebtedness [CI] 負債證明書(shū)
certificate of insurance 保險證書(shū)
certificate of interest 權益證明書(shū)；息票
certificate of means 資產(chǎn)證明書(shū)
certificate of participation 參與證明書(shū)
certificate of payment of profits tax 繳付利得稅證明書(shū)
certificate of preference 特惠稅證
certificate of rateable value 應課差餉租值證明書(shū)
certificate of registration 登記證書(shū)；注冊證明書(shū)
certificate of satisfaction 清償證明書(shū)
certificate of transfer 轉讓證明書(shū)
certificate to bearer 不記名證明書(shū)
certification 核證
certification fee 核證費
certified cheque 經(jīng)銀行證明可兌現的支票
certified public accountant [CPA] 執業(yè)會(huì )計師
certified statement 經(jīng)證明的報表
cessation of business 停業(yè)
cession 分保
C.F. Finance Company Limited 浙一財務(wù)有限公司
chance 機會(huì )；中彩機會(huì )
Chang Hwa Commercial Bank, Ltd. 彰化商業(yè)銀行
change of domicile 遷冊
change to estimates 修訂預算
change to the approved estimates of expenditure 核準開(kāi)支預算的變動(dòng)
charge 費用；押記；抵押
charge number 稅單號碼
charge on assets 資產(chǎn)的征稅
charge upon general revenue 從政府一般收入中撥款支付
chargeable 可予征收；應課稅的
chargeable agreement for sale 可予征收印花稅的買(mǎi)賣(mài)協(xié)議
chargeable income 應課稅入息
chargeable normal trading receipt 應課稅的一般營(yíng)業(yè)收入
chargeable profit 應課稅利潤
chargeable to tax 應課稅
charged to... 記入……帳目
chargee 承押記人
charge-holder 受押人
Charges Section [Companies Registry] 押記注冊組〔公司注冊處〕
charging order 押記令
chargor's right 押記人的權利
charitable donation 慈善捐款
charitable trust 慈善信托
charity property 慈善財產(chǎn)
Charoen Pokphand Finance Company Limited 卜蜂財務(wù)有限公司
charter 章程；特許權
charter of incorporation 成立章程
chartered accountant 特許會(huì )計師
Chartered Institute of Bankers [United Kingdom] 特許銀行學(xué)會(huì )〔英國〕
Chartered Institute of Public Finance and Accountancy [United Kingdom] 特許公共財政及會(huì )計學(xué)會(huì )〔英國〕
charterer 承租人
Chase Manhattan Asia Limited 美國大通亞洲有限公司
Chase Manhattan Bank 美國大通銀行
chattels 實(shí)產(chǎn)
Chau's Brothers Finance Company Limited 周氏兄弟財務(wù)有限公司
Che Hsing Finance Company Limited 浙興財務(wù)有限公司
check-and-balance system 制約平衡制度
Chekiang First Bank Limited 浙江第一銀行
cheque 支票
Chiao Yue Finance Company Limited 僑裕財務(wù)有限公司
Chiba Bank, Ltd. 千葉銀行
Chicago Board of Options Exchange 芝加哥期權交易所
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 香港金融管理局總裁
Chief Executive of Stock Exchange of Hong Kong 香港聯(lián)合交易所行政總裁
Chief Executive Officer of Hong Kong Futures Exchange 香港期貨交易所行政總裁
Chief Executive's Committee [Hong Kong Monetary Authority] 總裁委員會(huì )〔香港金融管理局〕
child allowance 子女免稅額
China & South Sea Bank Limited 中南銀行
China Affairs Committee [Hong Kong Futures Exchange Limited] 中國事務(wù)委員會(huì )〔香港期貨交易所有限公司〕
China concept stock 中國概念股
China Construction Bank 中國建設銀行
China Development Division [Stock Exchange of Hong Kong Limited] 中國發(fā)展科〔香港聯(lián)合交易所有限公司〕
China Economic News 《中國經(jīng)濟新聞》
China Securities Regulatory Commission [CSRC] 中國證券監督管理委員會(huì )〔中國證監會(huì )〕
China State Bank Limited 國華商業(yè)銀行
Chinatrust Commercial Bank, Limited 中國信托商業(yè)銀行
Chinese Association of Deposit-taking Companies 華資接受存款公司公會(huì )
Chinese Bankers Club, Hong Kong 香港銀行華員會(huì )
Chinese Banks' Association 香港華商銀行公會(huì )
Chinese Gold and Silver Exchange Society 金銀業(yè)貿易場(chǎng)
Chinese New Year bonus 年獎；年終花紅
chit fund 銀會(huì )
Chiyu Banking Corporation Limited 集友銀行有限公司
Chiyu Finance Company Limited 集友財務(wù)有限公司
Cho Hung Finance Limited 朝興金融有限公司
choses in action 無(wú)形動(dòng)產(chǎn)；據法權產(chǎn)
chronological book 序時(shí)帳簿
Chubu Securities Finance Company 中部證券金融公司
Chung Khiaw Bank Limited 崇僑銀行
Chung Nan Finance Company Limited 中南財務(wù)有限公司
Chuo Trust & Banking Co., Ltd. 中央信托銀行
Chuo Trust Asia Limited 中央信托亞洲有限公司
Citibank, N.A. 萬(wàn)國寶通銀行
CITIC Ka Wah Bank Limited 中信嘉華銀行有限公司
Citicorp Commercial Finance (H.K.) Limited 萬(wàn)國寶通工商財務(wù)（香港）有限公司
Citicorp International Limited 萬(wàn)國寶通國際有限公司
civil debt 民事債項
Civil Service Pension Reserve Fund 公務(wù)員退休金儲備基金
claim 申索；索償；債權
claim equalization fund 申索平衡基金
claim for refund of property tax 申請發(fā)還物業(yè)稅
claim of debt 債權申索
claim on bank 對銀行的債權
claim to dividend 攤還債款申索
claimant 申索人；索償人
claims statistics 申索統計數字
class of insurance business 保險業(yè)務(wù)類(lèi)別
class of property 財產(chǎn)類(lèi)別
claw-back 遞減率
clearance cost 清拆成本
clearing 結算；票據交換；清算
clearing account 結算賬戶(hù)
clearing and settlement system 結算和交收系統
clearing balance 結算差額
clearing bank 結算銀行
clearing cheque 交換支票
clearing house 結算所；票據交換所
Clearing House Automated Transfer System [CHATS] 結算所自動(dòng)轉帳系統
Clearing House of the Hong Kong Association of Banks 香港銀行公會(huì )結算所
clearing member 結算會(huì )員
Clearing Members' Fund 結算會(huì )員基金
clearing participant 結算參與者
clearing rebate 結算費用的回傭
Clearing Rules [SEHK Options Clearing House Limited] 《結算規則》〔聯(lián)交所期權結算所有限公司〕
Clerk to Finance Committee [Legislative Council] 財務(wù)委員會(huì )秘書(shū)〔立法會(huì )〕
Clerk to the Board of Review 稅務(wù)上訴委員會(huì )書(shū)記
client 客戶(hù)；委托人；當事人
client agreement 客戶(hù)協(xié)議
client confidentiality 客戶(hù)保密的責任
client money 客戶(hù)款項
client statement 客戶(hù)結單
clients fund 客戶(hù)資金
close 結算；收市；收盤(pán)
close a position 平倉；軋平頭寸
close company 股份不公開(kāi)的公司
close higher 收市時(shí)價(jià)位較高
close lower 收市時(shí)價(jià)位較低
close mixed 收市時(shí)榮辱互見(jiàn)
close of exchange 交易所停市
close of financial year 財政年度終結
close out 平倉
close out a long position 平長(cháng)倉
close out a short position 平空倉
close steady 收市時(shí)價(jià)格穩定
close the gap 彌補差距
closed position 平倉
closed-end investment corporation 股份固定的投資公司
close-out price 拋售價(jià)格
closing account 決算賬戶(hù)
closing balance 期終結余；收市結余
closing price 收市價(jià)；收盤(pán)價(jià)
closing quotation 收市價(jià)；收市行情
closing rate 收市匯價(jià)；收盤(pán)匯率
closing transaction 平倉交易
clothing levy 成衣稅
club deposit 零存整付存款
Code of Aid 《資助則例》
Code of Banking Practice 《銀行營(yíng)運守則》
Code of Best Practice [Stock Exchange of Hong Kong Limited] 《最佳應用守則》〔香港聯(lián)合交易所有限公司〕
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守準則規例》〔香港聯(lián)合交易所有限公司〕；《操守準則》〔香港期貨交易所有限公司〕
Code of Conduct for Persons Registered with the Securities and Futures Commission 《證券及期貨事務(wù)監察委員會(huì )注冊人操守準則》
code of practice 實(shí)務(wù)守則；經(jīng)營(yíng)守則；執業(yè)守則
Code of Practice for the Administration of Insurance Agents 《保險代理管理守則》
Code on Immigration-linked Investment Schemes 《與移民有關(guān)的投資計劃守則》
Code on Investment-linked Assurance Schemes 《與投資有關(guān)的人壽保險計劃守則》
Code on Pooled Retirement Funds 《集資退休基金守則》
Code on Share Repurchases [Share Repurchase Code] 《公司購回本身股份守則》〔《股份購回守則》〕
Code on Takeovers and Mergers [Takeovers Code] 《公司收購及合并守則》〔《收購守則》〕
Code on Unit Trusts and Mutual Funds 《單位信托及互惠基金守則》
co-debtor 共同債務(wù)人
co-financing scheme 共同融資計劃
cognizance 證明令
coin 硬幣
coin replacement programme 硬幣取締計劃
coin set 套裝硬幣
coinage 硬幣
Coinage Security Fund 硬幣發(fā)行基金
cold call 主動(dòng)與準客戶(hù)接觸
collapse in prices 價(jià)格下瀉；價(jià)格下挫；價(jià)格暴跌
collateral 抵押品
collateral bond 擔保債券
collateral loan 抵押貸款
collateral security 附屬抵押品
collection 征收；收取
Collection Enforcement Section [Inland Revenue Department] 追討欠稅組〔稅務(wù)局〕
collection of betting duty 收取博彩稅
Collection Office [Inland Revenue Department] 收稅處〔稅務(wù)局〕
collective consumption 集體消費
Collector 收稅主任
Collector of Rates 差餉征收官
Collector of Stamp Revenue 印花稅署署長(cháng)
Colonial Stock Act [United Kingdom] 《殖民地公債法令》〔英國〕
combined surplus 合并盈余
combined visible and invisible trade account 有形及無(wú)形貿易合并帳目
COMEX Clearing Association [New York] 商品交易所結算協(xié)會(huì )〔紐約〕
commemoration coin 具紀念性的硬幣
commencement of winding-up 清盤(pán)開(kāi)始
commerce and industry sub-index 工商分類(lèi)指數
commercial activity 商業(yè)活動(dòng)
commercial bank 商業(yè)銀行
Commercial Bank Act of Norway 《挪威商業(yè)銀行法》
Commercial Banks Law 《商業(yè)銀行法》
commercial borrowing 商業(yè)借款
Commercial Code of Japan 《日本商法》
Commercial Crime Bureau [Hong Kong Police Force] 商業(yè)罪案調查科〔香港警務(wù)處〕
commercial invoice 商業(yè)發(fā)票
commercial letter of credit 商業(yè)信用證
commercial loan 商業(yè)貸款；商業(yè)放款
commercial paper 商業(yè)票據
commercial paper market 商業(yè)票據市場(chǎng)
commercial registry 商業(yè)登記處
commercial return 商業(yè)回報
commercial sale 商業(yè)銷(xiāo)售
commercialization 商品化
commercially viable 具商業(yè)利益；有利可圖
Commerzbank AG 西德商業(yè)銀行
commission 傭金；委員會(huì )
Commission des Operations de Bourse of France 法國證券事務(wù)監察委員會(huì )
commission house 傭金行；代辦行
commission payable 須付的傭金
commission rebate 傭金回扣
Commissioner for Securities and Commodities Trading 證券及商品交易監理專(zhuān)員〔證監專(zhuān)員〕
Commissioner of Banking 銀行監理專(zhuān)員〔銀監專(zhuān)員〕
Commissioner of Estate Duty 遺產(chǎn)稅署署長(cháng)
Commissioner of Inland Revenue 稅務(wù)局局長(cháng)
Commissioner of Insurance 保險業(yè)監理專(zhuān)員
Commissioner of Rating and Valuation 差餉物業(yè)估價(jià)署署長(cháng)
commitment 承擔；已承擔的開(kāi)支；承擔額；承擔項目
commitment fee 承諾費
Committee of the Hong Kong Association of Banks 香港銀行公會(huì )委員會(huì )
Committee of the Stock Exchange of Hong Kong 香港聯(lián)合交易所委員會(huì )
Committee on Banking Regulations and Supervisory Practices 銀行規例及監察事務(wù)委員會(huì )
Committee on Payment System [Hong Kong Monetary Authority] 支付系統委員會(huì )〔香港金融管理局〕
Committee on Unit Trusts [Securities and Futures Commission] 單位信托委員會(huì )〔證券及期貨事務(wù)監察委員會(huì )〕
Commodities Dealers' Deposit Fund 商品交易商按金基金
Commodities Trading Commission 商品交易事務(wù)監察委員會(huì )
commodity 商品
commodity classification 商品分類(lèi)法
Commodity Clearing Corporation [New York] 商品結算公司〔紐約〕
commodity dealer 商品交易商
commodity exchange 商品交易所
Commodity Exchange Compensation Fund 商品交易所賠償基金
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔紐約〕
commodity flow method 商品流動(dòng)法；商品流通法
Commodity Future Trading Commission [CFTC] [United States] 商品期貨交易委員會(huì )〔美國〕
commodity futures contract 商品期貨合約
commodity market 商品市場(chǎng)
commodity tax 商品稅
commodity trading adviser 商品交易顧問(wèn)
commodity trading adviser's representative 商品交易顧問(wèn)代表
commodity trading advisory contract 商品交易顧問(wèn)合約
commodity warrant 商品期權證
commodity-based investment 以商品為基礎的投資
common fund 共同基金
common property 分權共有財產(chǎn)
common share 普通股
common stock 普通股
Commonwealth Bank of Australia 澳洲聯(lián)邦銀行
Commonwealth Development Corporation 英聯(lián)邦發(fā)展公司
Commonwealth Finance Ministers Conference 英聯(lián)邦財長(cháng)會(huì )議
Commonwealth Fund for Technical Co-operation [CFTC] 英聯(lián)邦技術(shù)合作基金
Commonwealth income tax 英聯(lián)邦入息稅
Commonwealth Preference 英聯(lián)邦特惠制
communal property 公有財產(chǎn)；公有產(chǎn)業(yè)
communication expenses 通訊費用
Community Preference 歐共體特惠制
commutation of pension 退休金的折算
commuted gratuity 折算酬金
commuted pension gratuity 經(jīng)折算的退休酬金
Companies Act [United Kingdom] 《公司法令》〔英國〕
Companies Handbook 《上市公司手冊》
companies inspector 公司檢查員
Companies Liquidation Account 公司清盤(pán)賬戶(hù)
Companies Ordinance: Information to be Included in a Rights Issue Prospectus 《公司條例：供股章程須載有的資料》
Companies Ordinance: Information to be Included in Prospectuses Regarding the Valuation of Land and Buildings 《公司條例：招股章程須載列有關(guān)土地或建筑物的評估的資料》
Companies Registration Officer 公司注冊主任
Companies Registry 公司注冊處
Companies Registry Trading Fund 公司注冊處營(yíng)運基金
Companies Section [Financial Services Bureau] 公司組〔財經(jīng)事務(wù)局〕
Company Formation and Enforcement Division [Companies Registry] 公司成立及條例執行部〔公司注冊處〕
company in which the public are substantially interested 由公眾擁有相當權益的公司
company limited by guarantee 擔保有限公司
company limited by shares 股份有限公司
company register 公司登記冊
company registration fee 公司注冊費
company with limited liability 有限法律責任的公司
company's memorandum 公司組織章程
company's reserve 公司儲備
comparative advantage 比較優(yōu)勢；比較利益
compensation 補償金；賠償
Compensation Committee [Stock Exchange of Hong Kong Limited] 賠償委員會(huì )〔香港聯(lián)合交易所有限公司〕
compensation from insurance 保險賠償
compensation fund 賠償基金
compensation fund levy 賠償基金征費
compensation rate 補償率
Compensation Review Committee 賠償檢討委員會(huì )
compensation scheme 賠償計劃
compensation trade 補償貿易
compensation value 補償值
compensatory payment 補償付款
competition and pricing strategy 競爭與定價(jià)策略
competitive edge 競爭優(yōu)勢
competitive price 具競爭力的價(jià)格
competitive tender 競爭性投標
Compliance Committee [Stock Exchange of Hong Kong Limited] 監察委員會(huì )〔香港聯(lián)合交易所有限公司〕
component of expenditure 開(kāi)支組成部分
Composite Consumer Price Index 綜合消費物價(jià)指數
composite index 綜合指數
composite rating 綜合評級
composite return form 綜合報稅表
Composite Securities and Futures Bill 《證券及期貨綜合條例草案》
composite tax return 綜合報稅表
composition 組合成分；債務(wù)重整協(xié)議
composition of earnings 收益組合成分
compound increase 復合增加率；復合增長(cháng)率
compound interest 復利
compounding or arranging debtor 正就債務(wù)作重整或償還安排的債務(wù)人
comprador note 買(mǎi)辦票據
comprador order 買(mǎi)辦付款令票
comprehensive income tax 綜合所得稅
comptroller 審計主任
compulsory liquidation 強制清盤(pán)
compulsory winding-up 強制清盤(pán)
computation 計算；計算表
computational procedure 計算方法
computer audit programme 計算機審計程序；計算機核數程序
concentrated position 集中持倉量
concentration risk 資金集中風(fēng)險；集中融資風(fēng)險
concept stock 概念股
concession 特許權；寬減措施；優(yōu)惠
concession contract 特許經(jīng)營(yíng)權合約
concessionary rate 優(yōu)惠率
concordat 協(xié)定；契約；國際監管條約
condition 條件
conditional endorsement 附有條件的背書(shū)
conditional offer 有條件要約
conditional sale agreement 有條件售賣(mài)協(xié)議
conditions of tender 投標章程
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《業(yè)務(wù)操守指引──適用于根據〈杠桿式外匯買(mǎi)賣(mài)條例〉獲發(fā)牌照的人士》
conduct of business standard 業(yè)務(wù)操守準則
Confidentiality Understandings 保密諒解文件
confirmation letter 確認書(shū)
confirmation of mail transfer 信匯證明書(shū)
Confirmation of Payment 已繳稅證明書(shū)
confirmed letter of credit 保兌信用證
confirming bank 保兌銀行
confiscation order 沒(méi)收令
connected transaction 關(guān)連交易
consensus capitalism 共識資本主義
conservative investor 保守投資者
consideration 代價(jià)；對價(jià)；約因
consideration issue [listing method] 代價(jià)發(fā)行〔上市方式〕
consideration other than cash 現金以外的代價(jià)
consignee 收貨人；代售人
consignment 托運；寄售
consignor 付貨人；托運人；寄售人
consolidated account 綜合帳目
consolidated account expenditure 綜合帳目開(kāi)支
consolidated balance sheet 綜合資產(chǎn)負債表
consolidated cash deficit 綜合現金赤字
consolidated cash surplus 綜合現金盈余
consolidated enterprises sectorial index 綜合企業(yè)分類(lèi)指數
consolidated net earnings 綜合凈收益；綜合凈盈利
consolidated net profit 綜合凈利潤；綜合純利
consolidated policy 綜合保單
consolidated price 綜合價(jià)格
consolidated profit and loss account 綜合損益帳；綜合損益表
consolidated public sector expenditure 公營(yíng)部門(mén)綜合開(kāi)支
consolidated revenue account 綜合收入帳
consolidated shareholders' fund 綜合股東資金
consolidation of shares 股份合并
consolidation period 鞏固期；“牛皮靠穩”階段；大漲后的調整期
consortium company 財團公司
consortium loan 銀團貸款
constant dollar figure 固定幣值
constant market price 固定市價(jià)
constant price 固定價(jià)格
constant price series 固定物價(jià)計算數列
constant rate 固定比率
constituent stock 成分股
constitution 章程；組織章程
construction output 建造產(chǎn)出量
constructive trust 法律構定信托
consultant accountant 顧問(wèn)會(huì )計師
consultant's fee 顧問(wèn)費
Consultation Paper on Proposed Regulation on Share Margin Financing 《監管股票按貸財務(wù)的建議咨詢(xún)文件》
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability 《有關(guān)聯(lián)交所檢討董事資格的程序的咨詢(xún)文件》
consumer behaviour 消費者行為
Consumer Council 消費者委員會(huì )
consumer credit financing operation 消費者信貸業(yè)務(wù)
consumer demand 消費者需求
consumer durables 耐用消費品
consumer expenditure 消費開(kāi)支
consumer goods 消費品
consumer market 消費市場(chǎng)
consumer price 消費物價(jià)
Consumer Price Index [CPI] 消費物價(jià)指數
Consumer Price Index (A) 甲類(lèi)消費物價(jià)指數
Consumer Price Index (B) 乙類(lèi)消費物價(jià)指數
Consumer Price Index Classification System 消費物價(jià)指數分類(lèi)法
Consumer Price Index Report 《消費物價(jià)指數月報》
Consumer Price Index series 消費物價(jià)指數系列
consumer price inflation 消費物價(jià)上漲
Consumer Representative Action Fund 消費者集體訴訟基金
consumer sentiment 消費意欲
consumer spending 消費開(kāi)支；消費支出
consumption expenditure 消費開(kāi)支
consumption pattern 消費模式
consumption product 消費產(chǎn)品
consumption tax 消費稅
contango 交易延期費；延期交割費；期貨溢價(jià)
contingencies warrant 緊急撥款令；應急支款授權書(shū)
contingency 應急費用；意外開(kāi)支準備金
contingency allowance 應急準備金
contingency sum 應急費用；意外開(kāi)支準備金
contingent assets 或有資產(chǎn)
contingent debt 或有債權；待確定債務(wù)
contingent interest 待確定的權益
contingent liabilities 或有負債
contingent profit 或有利潤
contingent right 或有的權利
continue to hold a deposit 繼續持有存款
Continuing Member [Hong Kong Association of Banks] 永久會(huì )員銀行〔香港銀行公會(huì )〕
continuing rent 連續租金
continuing trustee 留任受托人
continuous licensing system 長(cháng)期持牌制度
Continuous Net Settlement System [CNS System] 持續凈額交收系統
contra account 對銷(xiāo)賬戶(hù)
contra flow 資金回流
contra item 對銷(xiāo)項目
contra transfer 對銷(xiāo)轉撥
contract 合約
contract for difference 差價(jià)合約
contract for service 服務(wù)合約
contract for settlement 平倉合約
contract note 成交單據
contract of copartnery 合伙合約
contract of indemnity 彌償合約
contract of insurance 保險合約
contract of reinsurance 再保險合約
contract price 合約價(jià)格
contracting party 訂約人；立約人；締約國
contractual agreement 合約協(xié)議
contractual commitment 合約承擔
contractual joint venture 合約式聯(lián)營(yíng)企業(yè)
contractual mutual fund 合約互惠基金
contractual right 合約權利
contractual savings fund 合約儲蓄基金
contributed surplus 實(shí)繳資本盈余
contribution 出資；供款；捐款；分擔款項
contribution account 供款賬戶(hù)
contribution to gross domestic product 在本地生產(chǎn)總值中所占比率
contribution to investment 出資額
contribution to pension fund 退休金供款
contributor 供款人；出資人；捐助人
contributory 分擔人
contributory scheme 供款計劃
contrived cessation of business 有預謀的停業(yè)
control 控制權；控制；管制
control of a company 公司的控制權；公司控股權
control of business 業(yè)務(wù)的控制權
controlled company 受控制公司
controller 控制人；控權人；會(huì )計長(cháng)
controller of an authorized institution 認可機構控權人
controlling company 控股公司
controlling interest 控制權益；控股權益
controlling officer 管制人員
controlling officer's report 管制人員報告
controlling shareholder 控股股東；持有控股權的股東
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《關(guān)于解決國家與他國國民之間的投資爭端的公約》
conventional lending 傳統放款；常規放款
conversion 兌換；換算；轉換〔證券〕
conversion factor 換算因子
conversion of stock 公債的轉換
conversion rate 兌換率；換算率；轉換價(jià)格〔證券〕
convertibility 可兌性；兌換性；自由兌換
convertibility undertaking 兌換保證
convertible 可兌換；可換股
convertible currency 可兌換貨幣
convertible debenture 可轉換債權證
convertible loan stock 可轉換股的債權股額
convertible subordinated unsecured loan stock 可轉換股的次級無(wú)抵押債權股額
conveyance 轉易；轉易契；財產(chǎn)轉讓證書(shū)
conveyance of property 財產(chǎn)轉讓
conveyance on sale 售賣(mài)轉易契
conveyancing fee 業(yè)權轉易費
conveyancing scale charges 物業(yè)轉易收費標準
cooling-off period 冷靜期
co-owner 共同擁有人；分權共有人
co-partner 共同合伙人
co-partnership 共同合伙
Copenhagen Stock Exchange 哥本哈根證券交易所
core capital 核心資本
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons 《適用于注冊人的衍生工具場(chǎng)外交易活動(dòng)的核心運作和財務(wù)風(fēng)險管理機制》
Core Principles for Effective Banking Supervision [Basle Committee] 《有效監管銀行業(yè)的主要原則》〔巴塞爾委員會(huì )〕
cornering “夾倉”；軋空；囤積居奇
corporate borrower 借款公司；借款機構
corporate business 公司企業(yè)；公司業(yè)務(wù)
Corporate Communications Department [Stock Exchange of Hong Kong Limited] 企業(yè)傳訊部〔香港聯(lián)合交易所有限公司〕
corporate customer 公司客戶(hù)
corporate dealer 公司交易商
Corporate Finance Division [Securities and Futures Commission] 企業(yè)融資部〔證券及期貨事務(wù)監察委員會(huì )〕
Corporate Finance (D.T.C.) Limited 協(xié)聯(lián)財務(wù)有限公司
Corporate Finance Fees Rule 《與公司財務(wù)有關(guān)的費用規則》
corporate governance 公司管治
corporate income tax 公司所得稅
corporate investment adviser 公司投資顧問(wèn)
corporate member 法團會(huì )員；公司會(huì )員〔香港聯(lián)合交易所有限公司〕
corporate plan 公司計劃
corporate practice 執業(yè)法團
corporate profits tax 公司利得稅
corporate savings 公司儲蓄
corporate service tax 公司服務(wù)稅
corporate signature 法團的簽名
corporation 法團；公司
corporation bond 公司債券
corporation stock 公司股證；地方債券〔英國〕
corporation tax 公司稅
correction phase of stock market 股市調整期
Correctional Services Industries Suspense Account 懲教工業(yè)暫記帳
corrective affidavit 修正遺產(chǎn)申報誓章
correspondent bank 代理銀行
Cosmos Finance Limited 宇宙財務(wù)有限公司
cost 成本；費用；價(jià)格
cost centre 成本中心
cost competitiveness 成本競爭力
cost control 成本控制；成本管理
cost convention 原值成本法；成本慣例
cost effectiveness 成本效益；經(jīng)濟效益
cost efficiency 成本效率
cost element 成本要素
cost flow 成本流轉
cost input 投入資金
cost management information system 成本管理數據系統
cost of an asset 資產(chǎn)成本
cost of borrowing 借貸成本
cost of capital 資本成本；資金成本
cost of installation 安裝費
cost of issue 招股費用；發(fā)行股份費用
cost of living 生活費用
cost of transmitting 傳送費用
cost overrun 成本超支
cost price 成本價(jià)格
cost price structure 成本價(jià)格結構
cost to the revenue 政府收入的損失；政府減少的收入
cost-benefit analysis 成本效益分析
cost-benefit study 成本效益研究
cost-book company 以成本帳原則組成的公司
cost-effectiveness analysis 成本效益分析
costing 成本計算；成本計算法
costing and pricing policy 成本及定價(jià)政策
costing exercise 成本計算工作
costing review 成本檢討
cost-of-living allowance 生活津貼
cost-of-living index 生活指數；生活費用指數
cost-plus pricing 成本加成定價(jià)法
cost-push inflation 成本推動(dòng)的通貨膨脹
cost-recovery basis 收回成本的原則
cost-related charges 依成本而定的收費
cost-related fee 依成本而定的收費
co-surety 共同擔保人
co-trustee 共同受托人
cotton futures 期棉
Council of SEHK 聯(lián)交所理事會(huì )
Council of the Hong Kong Society of Accountants 香港會(huì )計師公會(huì )理事會(huì )
counterclaim 反申索
counterfoil 聯(lián)頁(yè)〔收據〕；存根〔支票〕；票根
counter-guarantee 反擔保
counter-inflationary policy 反通貨膨脹政策
countersignature 副署簽名；聯(lián)署簽名
country debt provisioning 債務(wù)國壞帳準備
country of beneficial ownership 實(shí)益擁有國
coupon 息票；贈券
coupon rate 息票利率
cover 保證金；承保范圍；補倉
cover note 臨時(shí)保單
cover short position 補倉；填平空倉
coverage 保額；承保范圍
covered call 備兌認購期權
covered option 備兌期權
covered warrant 備兌認股權證
crash 狂瀉；暴跌；崩潰
creation of new heads and subheads 開(kāi)立新總目及分目
credit 信用；信貸；信用證；貸項
credit advice 貸項通知書(shū)
credit agency 征信所；信用調查機關(guān)
Credit Agricole Indosuez 東方匯理銀行
credit arrangement 信貸安排
credit balance 貸方結余
credit card 信用卡
credit card scheme 信用卡計劃
Credit Commercial de France 法國商業(yè)銀行
Credit Committee 貸款委員會(huì )
credit control 信貸管制
credit conversion factor 信貸換算因子
credit easing 放寬信貸
credit exposure 信貸風(fēng)險
credit facility 信貸安排；信貸融通；信用透支
Credit Guarantee Scheme 信貸保證計劃
credit item 貸項
credit limit 信貸限額
Credit Lyonnais 里昂信貸銀行
Credit Lyonnais Hongkong (Finance) Limited 香港里昂財務(wù)有限公司
credit rating 信貸評級
credit rating agency 信貸評級機構
Credit Review Committee [Hong Kong Monetary Authority] 信貸檢討委員會(huì )〔香港金融管理局〕
credit risk 信貸風(fēng)險
credit sale 賒銷(xiāo)；賒售
credit side 貸方
credit squeeze 信貸緊縮；收緊信貸
credit to... 記入……帳目
credit to be given against tax 稅款抵免
credit transfer 信貸轉帳；信用轉帳
credit union 儲蓄互助社
Credit Union League of Hong Kong 香港儲蓄互助社協(xié)會(huì )
creditor 債權人
creditor's petition 債權人的呈請書(shū)
creditworthiness 信譽(yù)；信用可靠程度
creeping inflation 爬行式通貨膨脹；溫和通貨膨脹；漸升通脹
criminal bankruptcy 刑事破產(chǎn)
criminal bankruptcy order 刑事破產(chǎn)令
criminal bankruptcy petition 刑事破產(chǎn)呈請書(shū)
criterion for credit 授信原則
critical path analysis 關(guān)鍵路線(xiàn)分析法；要徑分析法
cross rate 套價(jià)；套匯匯率；交叉匯率
cross-currency settlement risk 跨國貨幣結算風(fēng)險
crossed cheque 劃線(xiàn)支票
crossed trade 交叉買(mǎi)賣(mài)；交叉盤(pán)買(mǎi)賣(mài)
Cross-Harbour Tunnel Passage Tax 海底隧道使用稅
cross-holding 相互持股；交叉持股
cross-margining 跨市場(chǎng)保證金制度
cross-referencing system 相互參照系統
cross-subsidization 互相資助；互相津貼
Crown Agent 英聯(lián)邦代辦
crude activity rate 粗略經(jīng)濟活動(dòng)率
crude econometric model 粗略計量經(jīng)濟模式
culpable insider dealing 應受譴責的內幕交易
cum dividend 連股息
cumulative appreciation 累積升值；累積增值
cumulative deficit 累積赤字；累積虧損
cumulative dividend 累積股息
cumulative financial position 累積財政狀況
cumulative realized investment 累積的已實(shí)現投資
currency 貨幣
currency adjustment factor 貨幣調整因子；幣值調整因素
currency board arrangement “貨幣發(fā)行局”制度
Currency Board Operations Sub-Committee 貨幣發(fā)行委員會(huì )
Currency Committee [Hong Kong Futures Exchange Limited] 貨幣委員會(huì )〔香港期貨交易所有限公司〕
currency crisis 貨幣危機
currency denomination 貨幣面值
currency futures 貨幣期貨；外匯期貨
currency futures contract 貨幣期貨合約；外匯期貨合約
currency in circulation 流通貨幣
currency matching 貨幣配對
currency note 紙幣；鈔票
currency option 貨幣期權
currency swap 貨幣掉期；貨幣互兌；貨幣互惠信貸
currency warrant 貨幣認兌證；貨幣認股權證
current account 往來(lái)賬戶(hù)；支票戶(hù)口；經(jīng)常帳目
current assets 流動(dòng)資產(chǎn)
current domestic value 現行本地價(jià)格
current liabilities 流動(dòng)負債
current market price 當時(shí)市價(jià)；現時(shí)市價(jià)
current price 當時(shí)價(jià)格；現時(shí)價(jià)格
current price series 當時(shí)物價(jià)計算數列
current year rules of assessment 當年度評稅規則
cushion 緩沖；緩沖時(shí)限〔債券〕
cushion of liquid assets 流動(dòng)資產(chǎn)緩沖額；速動(dòng)資產(chǎn)緩沖額
custodian 保管人
custodian trustee 保管受托人
custody 保管
customer 客戶(hù)
customer lending 客戶(hù)貸款
customer statement 客戶(hù)對數單；客戶(hù)結單
cut loss “斬倉”；減少損失
cut margin “斬倉”
cut-off date 截止日期
cut-throat competition 割喉式競爭；惡性競爭
cycle of activity 活動(dòng)循環(huán)；商業(yè)循環(huán)
cyclical fluctuation 周期性波動(dòng)
cyclical inflation 周期性通貨膨脹
cyclical nature of the economy 經(jīng)濟的周期性情況

■ 專(zhuān)業(yè)翻譯口筆譯翻譯報價(jià)

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