中英財經(jīng)詞匯術(shù)語(yǔ)大全（C-D）

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
——————————————————————————–
D.A.H. Private Bank Limited 安新私人銀行有限公司
Dah Sing Bank Limited 大新銀行有限公司
Dah Sing Finance Limited 大新財務(wù)有限公司
Dai-Ichi Kangyo Bank Limited 第一勸業(yè)銀行
daily expenditure record book 每日開(kāi)支記錄冊
Daily Quotations for Stock Market 《股票市場(chǎng)日報表》
Daily Quotations for Stock Options 《股票期權日報表》
daily stock price 每日股價(jià)
daily turnover 每日成交額
Daishi Bank, Ltd. 第四銀行
Daiwa Bank, Limited 株式會(huì )社大和銀行
Daiwa Overseas Finance Limited 大和海外財務(wù)有限公司
damages 損害賠償
Danish Krone [DKK] 丹麥克郎
Dao Heng Bank Limited 道亨銀行有限公司
Dao Heng Finance Limited 道亨財務(wù)有限公司
date of listing 上市日期
date of maturity 到期日
date of payment 付款日期；繳付日期
date of transfer 轉讓當日；轉讓日期
date of value 起息日期
dated securities 定期證券
day end liquidity 日終流動(dòng)資金
day margin 當日保證金；即市按金
day order 當日訂單；即日指示
day trade 當日平倉買(mǎi)賣(mài)
day trade transaction 即日平倉交易；當日交易；“即日鮮”
de facto control 實(shí)際控制權
de minimis exemption 低額豁免
deal 買(mǎi)賣(mài)；交易
dealer 交易商；證券商；出市代表；出市員
Dealer′s Deposits Fund 交易商按金基金
dealer′s representative 交易商代表
dealing 交易；買(mǎi)賣(mài)
dealing day 交易日
dealing director 交易董事；證券商董事
dealing in gold options 黃金期權買(mǎi)賣(mài)
dealing in securities 證券交易；證券買(mǎi)賣(mài)
dealing partnership 交易合伙商行；交易合伙
dealing room “盤(pán)房”
death duties and costs 死亡稅及費用
debenture 債權證；債券；信用債券
debenture holder 債權證持有人
debenture stock 債權股證
debenture trust deed 債權證信托契約
debit 借項；借方；記入借方的款項
debit advice 借項通知書(shū)
debit balance 借方結余
debit item 借項
debit side 借方
debt 債項；債權
debt certificate 債務(wù)證明書(shū)
debt collection agency 收數公司
debt due 所欠債項
debt financing 債務(wù)融資；舉債籌資
debt instrument 債務(wù)票據
debt market 債務(wù)市場(chǎng)
debt on a recognizance 簽保所致的債項
debt paper 債務(wù)票據
debt payable at a future time 將來(lái)到期償付的債項
debt reorganization 債務(wù)重整
debt repayment 償債；償還借款；償還債務(wù)
debt securities 債務(wù)證券
debt securities market 債務(wù)證券市場(chǎng)
debtor 債務(wù)人
debtor firm 債務(wù)人商號
debtor′s interest 債務(wù)人權益
debtor′s share 債務(wù)人擁有額
debt-to-equity ratio 債務(wù)與資本比率；負債與權益比率
deceased debtor 已故債務(wù)人
deceased partner 已故合伙人
deceased taxpayer 已故納稅人
decelerated growth 增長(cháng)放緩
decelerating trend 放緩趨勢
declaration 聲明書(shū)；公布；申報；報單
declaration of bankruptcy 宣布破產(chǎn)
declaration of dividend 宣布分派股息
declaration of inability to pay debts 無(wú)能力償付債項聲明書(shū)
declaration of insolvency 無(wú)力償還債務(wù)聲明
declaration of solvency 有償債能力聲明
declaration of trust 信托聲明；信托聲明書(shū)
Declaration on Cooperation and Supervision Covering International Futures Markets 《關(guān)于國際期貨市場(chǎng)的合作和監管的聯(lián)合聲明》
Declarations of Cooperation on Investment Management Persons 投資管理合作聲明
declared return 已公布收益
decline 下跌；衰退
decontrol 解除管制
deduct 扣除
deductible 可扣除；免賠額〔保險〕
deduction 扣除；扣減；扣除額；扣除項目
deduction for expenses of self-education 個(gè)人進(jìn)修開(kāi)支扣除額
deed 契據；契約
deed of guarantee 擔保契約；保證契據
deed of indemnity 賠償契據；還款保證書(shū)
deed of settlement 授產(chǎn)契；組織安排契據
deed of surrender 放棄契據
defalcation 虧空公款；侵吞公款
defamation 誹謗
default 拖欠；違約；失責行為
default in payment 拖欠付款
default procedure 失責處理程序
default proceeding 失責處理程序
default rule 失責處理規則
defaulter 拖欠稅款人；失責人；違約者
defaulting broker 失責經(jīng)紀
defective title 所有權欠妥
deferral 遞延項目
deferred annuity 延期年金
deferred expenses 遞延費用
deferred income 遞延收入
deferred life annuity 延期人壽年金
deferred pay 延付薪酬
deferred payment 遞延付款
deferred share 延遲派息股；遞延付息股份
deficiency 虧絀；不敷；不足之數；短缺
deficiency grant 不敷補助金
deficiency subvented organization 接受不敷補助金的機構
deficit 赤字；逆差；虧損；虧欠額
deficit financing 赤字財政；赤字籌資
deficit on capital account 非經(jīng)常帳赤字
deflated by… 以……平減
deflation 通貨緊縮
deflationary force 通貨緊縮力量
deflator 平減物價(jià)指數
defraud 詐騙
defrauded investor 被詐騙的投資者
defray 支付；扣除
defunct company 已倒閉公司
del credere agent 保付貨款代理人；擔保付款代理人
delegate 轉授
delegate trust 轉委信托
delinquency rate 拖欠率；過(guò)期還款比率
delinquent account 怠帳；逾期未收帳款
delisting 除牌；取消上市資格；取消掛牌資格
delivered price 交貨價(jià)
delivery 交收；交割〔證券〕；交付
delivery failure 交收失誤
delivery month 交收月份
delivery note 交貨單；付貨通知書(shū)
delivery order 提貨單；交割單
Delta Asia Credit Limited 匯業(yè)信貸有限公司
demand deposit 活期存款
demand draft [D/D] 即期匯票
demand draft rate 即期匯票匯率
Demand for Provisional Salaries Tax 暫繳薪俸稅通知書(shū)
Demand for Rates 征收差餉通知書(shū)
Demand for Tax 繳稅通知書(shū)
demand inflation 需求引起的通貨膨脹；需求通脹
demand loan 活期放款
demand loan secured 活期質(zhì)押放款；活期擔保放款
demand loan unsecured 活期信用放款
demand note 即期票據；繳稅通知書(shū)；繳款通知書(shū)
dematerialization of share certificate 股票非實(shí)物化
demonetization 停止通用；非貨幣化
demonetized currency note 停止通用紙幣
Den Norske Creditbank 挪威信貸銀行
denomination 面額；面值
departmental capital equipment 部門(mén)資本設備
departmental estimates submission 部門(mén)呈報預算
departmental expenses 部門(mén)開(kāi)支
Departmental Interpretation and Practice Notes [Inland Revenue Department] 《稅務(wù)局釋義及執行指引》
departmental special expenditure 部門(mén)特別開(kāi)支
dependant 受養人
dependent grandparent allowance 供養祖父母或外祖父母免稅額
dependent parent allowance 供養父母免稅額
dependent sibling allowance 供養兄弟姊妹免稅額
deposit 存款；定金；保證金；暫收款項
deposit account 存款賬戶(hù)
deposit at call 通知存款；活期存款
deposit back arrangement 回存安排
deposit charges 存款收費
deposit in lieu of bond 以繳存的款項代替擔保契據
deposit insurance scheme 存款保險計劃
deposit of securities as security for a loan 存放證券作為貸款抵押
deposit protection scheme 存款保障計劃
deposit rate 存款利率
deposit size threshold 最低存款額
deposit taker 接受存款人
depositor 存款人；存戶(hù)
depository 保管人；受托人；存管處
depository company 存放公司
depository receipt 寄存單據；保管收據；預托證券
depository share 保管股份
depository system 存管制度；存放制度
Deposit-taking Companies Advisory Committee 接受存款公司咨詢(xún)委員會(huì )
Deposit-taking Companies Association [DTCA] 接受存款公司公會(huì )
deposit-taking company 接受存款公司
deposit-taking licence 接受存款牌照
depreciation 折舊；貶值
depreciation charge 折舊費
depreciation of the exchange value of the Hong Kong dollar 港元匯值下降
depreciation reserve 折舊儲備；折舊準備
deregistration 取消登記
deregulation 撤銷(xiāo)管制；放寬管制
derivative 衍生工具
derivative product 衍生產(chǎn)品
derivative warrant 衍生認股權證
derivatives market 衍生工具市場(chǎng)
designated securities 指定證券
designated trade 指定行業(yè)
determinable interest 可終結的權益
Determination of Commissioner of Inland Revenue 稅務(wù)局局長(cháng)的決定書(shū)
determination of cost 成本厘定
determination of net profit 確定純利
Deutsche Bank AG 德國銀行
Deutsche Mark [DEM] 德國馬克
devaluation 貶值；貨幣貶值
Development Bank of Singapore Ltd. 新加坡發(fā)展銀行
development control 發(fā)展管理；發(fā)展管制
Development Division [Companies Registry] 拓展部〔公司注冊處〕
development fund 發(fā)展基金；開(kāi)發(fā)基金
development intensity 發(fā)展密度
Development Loan Fund 發(fā)展貸款基金
development package 發(fā)展方案
development parameter 發(fā)展參數；發(fā)展規范
development potential 發(fā)展潛力
development statement 發(fā)展綱領(lǐng)
development value 發(fā)展價(jià)值
deviation 偏差
devisee 土地遺贈繼承人；受遺贈人
devolve 轉予；轉承
Dharmala International Finance Limited 大馬國際財務(wù)有限公司
difference 差額
difference account 盈虧通知書(shū)；差額帳
differential 差價(jià)；息差；差距
differential pricing system 差額收費辦法；差別等級計價(jià)法
diminishing assets 遞耗資產(chǎn)
diminishing balance method 余額遞減法
diminishing return 報酬遞減；收益遞減
diminution 減少；縮減
direct business 直接業(yè)務(wù)；直接買(mǎi)賣(mài)；直接交易
direct cost 直接成本
direct debit authorization 直接付款授權書(shū)
direct debit daily settlement system 每日直接付款的結算制度
direct insurance 直接保險
direct insurer 直接保險人
Direct Investment Division [Hong Kong Monetary Authority] 直接投資處〔香港金融管理局〕
direct placement 直接配售
direct remuneration 直接報酬
direct tax 直接稅
direct taxation rate 直接稅稅率
direct trading 直接買(mǎi)賣(mài)；直接交易
direct underwriting 直接承保
director 董事；理事
Director of Accounting Services 庫務(wù)署署長(cháng)
Director of Audit 審計署署長(cháng)
director′s fee 董事袍金
director′s interest 董事權益
director′s remuneration 董事酬金
Disability Allowance Scheme 傷殘津貼計劃
disabled dependant allowance 傷殘受養人免稅額
Disaster Relief Fund 賑災基金
Disaster Relief Fund Advisory Committee 賑災基金咨詢(xún)委員會(huì )
disbursement 墊付費用；付款項目；支款
discharge 破產(chǎn)解除；清償〔債務(wù)〕
discharge of a debt 解除債務(wù)；清償債項
discharge order 注銷(xiāo)令
Disciplinary Appeals Committee [Stock Exchange of Hong Kong Limited] 紀律上訴委員會(huì )〔香港聯(lián)合交易所有限公司〕
Disciplinary Committee [Hong Kong Futures Exchange Limited, Stock Exchange of Hong Kong Limited] 紀律委員會(huì )〔香港期貨交易所有限公司；香港聯(lián)合交易所有限公司〕
Disciplinary Committee of the Hong Kong Society of Accountants 香港會(huì )計師公會(huì )紀律委員會(huì )
disclaimed property 遭卸棄的財產(chǎn)
disclaimer 卸棄；卸棄書(shū)
disclaimer of lease 租契的舍棄；租契卸棄書(shū)
disclaimer of property 放棄財產(chǎn)
discloseable transaction 須予披露的交易
disclosure 披露；公開(kāi)；披露事項；資料披露
disclosure of interest 披露權益
disclosure of ownership of shares 披露股權資料；公開(kāi)股權資料
disclosure package 資料披露方案
disclosure requirement 公開(kāi)資料規定
discontinuance of business 停業(yè)
discount 貼現；折扣；貼水
discount accreted 折價(jià)增值
discount amount 折扣數額
discount house 貼現行；貼現公司
discount price 折扣價(jià)格
discount rate 貼現率；折扣率
discount securities 貼現證券
discount window 貼現窗
discounted bill 已貼現票據
discounter 貼現行
discretionary account 全權代客投資戶(hù)口；全權委托戶(hù)口；全權代客買(mǎi)賣(mài)賬戶(hù)
discretionary grant 酌情補助金
discretionary interest 酌情權益
discretionary subvention 酌情資助金
discretionary trust 全權信托
disequilibrium 不均衡狀態(tài)
dishonour a cheque 退票
dishonoured bill 不兌現匯票
dishonoured cheque 空頭支票
disintermediation 非中介化；減少居中融資功能
disponer 財產(chǎn)處置人；分產(chǎn)人
disposable income 可動(dòng)用收入；可支配的收入；稅后收入
disposal 處置；脫手
disposal price 賣(mài)價(jià)
dispose of 出售；變賣(mài)
disposition 產(chǎn)權處置
disposition in favour of relatives 為使親屬受惠而作出的產(chǎn)權處置
disputed liabilities 有爭議負債
disqualification of director 取消董事資格
disqualification order 取消資格令
disregarded income 計算入息豁免額
dissolution 解散
dissolution of partnership 拆伙；合伙解散
distinct account 獨立帳目
distrain 為抵債而扣押財物；扣貨追債；查封
distress 扣押財物；扣押；查封
distress for rent 扣押財物充抵租金
distress warrant 財產(chǎn)扣押令
distributable income 可分配收益
distributable profit 可供派發(fā)利潤
distributed assets 經(jīng)分派資產(chǎn)
distribution 分配；配銷(xiāo)
distribution company 分銷(xiāo)公司
distribution of resources 資源分配
distribution policy 分配政策；派息政策
distributive channel 銷(xiāo)售途徑
distributive trade 分銷(xiāo)業(yè)
distributor 分銷(xiāo)商；發(fā)行人
diversifying economy 多元化的經(jīng)濟體系
dividend 股息；紅利；攤還債款
dividend cover 盈利股息比率；股利保證倍數
dividend forfeited 未認領(lǐng)股息注銷(xiāo)
dividend programme 攤還債款程序
dividend warrant 股息證；股息單
dividend withholding tax 股息預扣稅
dividend yield 股息率；股息收益率
divisible revenue 可予分配的收益
DKB Asia Limited 第一勸銀亞洲有限公司
document 文件；單據
document against acceptance [D/A] 承兌交單
document against payment [D/P] 付款交單
document Index 公司文件索引
document of title 業(yè)權文件；所有權文件
documentary acceptance bill 跟單承兌匯票
documentary bill 跟單匯票
documentary credit 跟單信用證
documentary payment bill 現付押匯票；憑單付款匯票；付款跟單匯票
dollar area 美元區
domestic concern 本身的業(yè)務(wù)
domestic credit expansion [DCE] 本地信貸膨脹
domestic demand 本地內部需求；國內需求
domestic demand deflator 本地內部需求平減物價(jià)指數
domestic expenses 家庭開(kāi)支
domestic export 本地產(chǎn)品出口；國內出口
domestic lending 本地貸款；在本港使用的貸款
domestic liabilities 本地負債
domestic money supply 本地貨幣供應量；國內貨幣供應
domestic property price index 住宅物業(yè)價(jià)格指數
domestic rental index 住宅樓宇租金指數
domestically generated inflation 內部產(chǎn)生的通貨膨脹；內致通脹
domicile 注冊地；本籍
donation 捐款；捐獻；捐贈
donee 受贈人
donor 捐贈人
door-to-door canvassing for sale 逐戶(hù)兜售
dormant account 不活動(dòng)賬戶(hù)；不活躍賬戶(hù)
dormant assets 未用資產(chǎn)；閑置資產(chǎn)
dormant company 不活動(dòng)公司；已停止業(yè)務(wù)的公司
dormant partner 不活躍合伙人；隱名合伙人
double entry system 復式簿記制度
double taxation 雙重課稅
double taxation arrangement 雙重課稅安排
double taxation relief arrangement 寬免雙重課稅安排
double-digit growth 兩位數字的增長(cháng)
double-digit level 兩位數字的水平
doubtful debt 呆帳；呆債；可疑債務(wù)
doubtful loan 可疑貸款；難以收回的貸款
Dow Jones Average 杜瓊斯平均指數；道瓊斯股票平均價(jià)格指數
Dow Jones Index 杜瓊斯指數；道瓊斯股票價(jià)格指數
Dow Jones Industrial Average 杜瓊斯工業(yè)平均指數；道瓊斯工業(yè)股票平均價(jià)格指數
down limit 跌停板
down market 跌市
down payment 首期付款
down reversal 回跌
downside risk 下跌風(fēng)險
downside trend 跌勢
downswing 下降趨勢；衰退時(shí)期
downturn 市況逆轉；市況回落
downward adjustment 向下調整
downward movement 走勢偏軟
downward trend 下跌趨勢；向下趨勢
draconian revenue measure 嚴厲的征稅措施
draft 匯票
draft estimates 預算草案
draft estimates of expenditure 開(kāi)支預算草案
draft estimates of revenue 收入預算草案
dragon bond 小龍債券
drawback 退稅；退款
drawdown period 貸款支用期；提款期
drawee 受票人；匯票付款人
drawee bank 受票銀行；付款銀行
drawer 出票人；發(fā)票人
drawing account 提款賬戶(hù)
Dresdner Bank AG 捷能銀行
drop 下跌；回落
DTB Deutsche Terminborse 德國期權及期貨交易所
dual listing 雙重上市；雙重掛牌
due date for payment 應付款的日期；付款到期日
due day 到期日；繳稅日期
dues 應付款項；應付費用；應付稅款
dull trading 交投呆滯
dumping 傾銷(xiāo)；拋售
duplication of supervision 雙重監管
Dutch Guilder [NLG] 荷蘭盾
dutiable agricultural and industrial products 應課稅的工農業(yè)產(chǎn)品
dutiable commodities control system 應課稅品管制系統
dutiable commodities permit 應課稅品許可證
dutiable commodity 應課稅品
dutiable estate 應繳稅的遺產(chǎn)
duty 稅；關(guān)稅；應課稅品稅項
duty assessed on a specific basis 按量評估的稅項
duty differential 稅率差距
duty free 免稅
duty in arrears 欠稅
duty on alcohol 酒精稅
duty on hydrocarbon oil 燃油稅
duty on liquor 酒稅
duty on petrol 汽油稅
duty on tobacco 煙草稅
duty paid 已繳納稅款；關(guān)稅已付
duty rate 稅率
duty reduction 減稅
duty-paid goods 已完稅貨品

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