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 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 《结算规则》〔联交所期权结算所有限

公司〕

Clerk to Finance Committee 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

31

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 《最佳应用守则》〔香港联合交

易所有限公司〕

Code of Conduct

《操守准则规例》〔香港联合交易所有限公司〕；

《操守准则》〔香港期货交易所有限公司〕

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 《公司购回本身股份守则》〔《股份购回

守则》〕

Code on Takeovers and Mergers 《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 追讨欠税组〔税务局〕

collection of betting duty 收取博彩税

Collection Office 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 《殖民地公债法令》〔英国〕

32

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 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 商业罪案调查科〔香港警务处〕

commercial invoice 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 支付系统委员会〔香港金融管

理局〕

Committee on Unit Trusts 单位信托委员会〔证券及期货事

务监察委员会〕

33

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 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. 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 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 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 《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

34

Companies Registry 公司注册处

Companies Registry Trading Fund 公司注册处营运基金

Companies Section 公司组〔财经事务局〕

Company Formation and Enforcement Division 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 赔偿委员会〔香港联合交易

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 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

35

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

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