中英財經(jīng)詞匯術(shù)語大全（C-D）

calendar year figure 歷年數(shù)字
call 催繳通知；認(rèn)購期權(quán)
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(bǔ)倉；追加保證金
call market 短期同業(yè)拆放市場
call money 短期同業(yè)拆借；活期貸款
call option 認(rèn)購期權(quán)；看漲期權(quán)
call price 贖回價格；提前贖回價
call warrant 認(rèn)購認(rèn)股權(quán)證；回購認(rèn)股權(quán)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(dān)額結(jié)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(fù)債比率
capital and liquidity requirement 資本與流動資金的規(guī)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(chǔ)；資金基礎(chǔ)
capital charges 資本支出；資本費用
capital commitment 資本承擔(dān)
capital contribution certificate 出資證明書
capital convergence 劃一資本充足比率
capital cost 資本成本；建設(shè)成本；建設(shè)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(shè)備
capital expenditure 資本開支；非經(jīng)常開支
capital expenses 資本費用
capital financing 籌集資本；以非經(jīng)常收入支付非經(jīng)常開支的結(jié)算
capital flow 資金流量
capital formation 資本形成；集資
capital formation figure 資本組合數(shù)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(bǔ)助金；非經(jīng)常撥款；建設(shè)補(bǔ)助金
capital grant cycle 建設(shè)補(bǔ)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；資金市場
capital market instrument 資本市場票據(jù)
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
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 資本開支；資本支出；非經(jīng)常開支
capital stock 股本
capital stock subscription 認(rèn)繳股本；認(rèn)購股本
capital subsidy 建設(shè)津貼；基本建設(shè)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(zhuǎn)移稅
capital turnover 資本周轉(zhuǎn)率
capital value 資本價值
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(zhuǎn)作資本的貸款
capitalized value 資本還原值；資本化價值
capitation grant 按人計算的補(bǔ)助金
captive insurance business 專屬自保保險業(yè)務(wù)
car insurance 汽車保險
Caribbean Development Bank 加勒比開發(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)營式利率制度
cash 現(xiàn)金；現(xiàn)款
cash accounting system 現(xiàn)金會計制度
cash acquisition 以現(xiàn)金投資所得的資產(chǎn)
cash allowance 現(xiàn)金津貼
cash assets 現(xiàn)金資產(chǎn)
cash at bank 銀行現(xiàn)金；銀行存款
cash balance 現(xiàn)金結(jié)余
cash basis 現(xiàn)金收付制；收付實現(xiàn)制
cash basis accounting 現(xiàn)金收付制會計；收付實現(xiàn)制會計
cash bonus 現(xiàn)金紅利
cash book 現(xiàn)金出納帳；現(xiàn)金簿
cash client 現(xiàn)金客戶
cash commission rebate 現(xiàn)金回傭
cash compensation 現(xiàn)金補(bǔ)償
cash contribution 現(xiàn)金承擔(dān)額；現(xiàn)金分擔(dān)額
cash cost 直接費用；現(xiàn)金成本
cash coupon 現(xiàn)金禮券
cash credit 現(xiàn)金信貸
cash deficit 現(xiàn)金赤字
cash deposit and withdrawal 現(xiàn)金收支
cash disbursement journal 現(xiàn)金支出日記簿
cash disbursement slip 現(xiàn)金支出傳票；現(xiàn)金支出單
cash flow 現(xiàn)金流量；銀根
cash flow lending 流動現(xiàn)金放款；無抵押融資
cash flow statement 現(xiàn)金流量表；現(xiàn)金流動表
cash flow surplus 現(xiàn)金流量盈余
cash in hand 庫存現(xiàn)金；手頭現(xiàn)金
cash in till 備用現(xiàn)金
cash in transit 運送中現(xiàn)金；在運現(xiàn)金
cash input 投入現(xiàn)金
cash input figure 現(xiàn)金投入數(shù)字
cash limit 現(xiàn)金支出限額；現(xiàn)金限額
cash margin 現(xiàn)金保證金
cash market 現(xiàn)貨市場；現(xiàn)金交易市場
cash offer 現(xiàn)金要約；現(xiàn)金補(bǔ)償額
cash payment 現(xiàn)金付款；現(xiàn)金支付
cash position 現(xiàn)金頭寸
cash price 現(xiàn)金價格
cash receipts journal 現(xiàn)金收入日記簿
cash receiving slip 現(xiàn)金收入傳票；現(xiàn)金收入單
cash settlement 現(xiàn)金結(jié)算
cash surplus 現(xiàn)金盈余
cash with order 訂貨付現(xiàn)；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(xiàn)金支出限額的分目
cash-sweep 現(xiàn)金彩票活動
casual client “散客”；“散戶”
CCASS Depository 中央結(jié)算系統(tǒng)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
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(jié)算及托管系統(tǒng)
Central Clearing and Depository System 中央結(jié)算及存管系統(tǒng)
Central Clearing and Settlement System [CCASS] 中央結(jié)算及交收系統(tǒng)〔中央結(jié)算系統(tǒng)〕
central clearing house 中央結(jié)算所
central clearing system 中央結(jié)算制度；集體交收系統(tǒng)
central custody system 中央托管系統(tǒng)
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(jié)算系統(tǒng)
central rate 中央?yún)R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(biāo)委員會
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央證券交收系統(tǒng)；世達(dá)結(jié)算系統(tǒng)
centralized budgetary and payments system 集中預(yù)算及支付制度
centred 12-month moving average 十二個月定位移動平均數(shù)
certificate of approval 批準(zhǔn)證明書
certificate of beneficial entitlement to property 資產(chǎn)權(quán)益證書
certificate of compliance 合格證明書；合約完成證明書
certificate of deposit [CD] 存款證
certificate of exemption from estate duty 豁免遺產(chǎn)稅證明書
certificate of incorporation 公司注冊證書；法團(tuán)注冊證書
certificate of incorporation of registered trustees 注冊受托人法團(tuán)證書
certificate of indebtedness [CI] 負(fù)債證明書
certificate of insurance 保險證書
certificate of interest 權(quán)益證明書；息票
certificate of means 資產(chǎn)證明書
certificate of participation 參與證明書
certificate of payment of profits tax 繳付利得稅證明書
certificate of preference 特惠稅證
certificate of rateable value 應(yīng)課差餉租值證明書
certificate of registration 登記證書；注冊證明書
certificate of satisfaction 清償證明書
certificate of transfer 轉(zhuǎn)讓證明書
certificate to bearer 不記名證明書
certification 核證
certification fee 核證費
certified cheque 經(jīng)銀行證明可兌現(xiàn)的支票
certified public accountant [CPA] 執(zhí)業(yè)會計師
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(jī)會；中彩機(jī)會
Chang Hwa Commercial Bank, Ltd. 彰化商業(yè)銀行
change of domicile 遷冊
change to estimates 修訂預(yù)算
change to the approved estimates of expenditure 核準(zhǔn)開支預(yù)算的變動
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(yīng)課稅的
chargeable agreement for sale 可予征收印花稅的買賣協(xié)議
chargeable income 應(yīng)課稅入息
chargeable normal trading receipt 應(yīng)課稅的一般營業(yè)收入
chargeable profit 應(yīng)課稅利潤
chargeable to tax 應(yīng)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(quán)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(quán)
charter of incorporation 成立章程
chartered accountant 特許會計師
Chartered Institute of Bankers [United Kingdom] 特許銀行學(xué)會〔英國〕
Chartered Institute of Public Finance and Accountancy [United Kingdom] 特許公共財政及會計學(xué)會〔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(quán)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〔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〔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(shè)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(jì)新聞》
China Securities Regulatory Commission [CSRC] 中國證券監(jiān)督管理委員會〔中國證監(jiān)會〕
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
Chinese Bankers Club, Hong Kong 香港銀行華員會
Chinese Banks′ Association 香港華商銀行公會
Chinese Gold and Silver Exchange Society 金銀業(yè)貿(mào)易場
Chinese New Year bonus 年獎；年終花紅
chit fund 銀會
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 無形動產(chǎn)；據(jù)法權(quán)產(chǎn)
chronological book 序時帳簿
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 萬國寶通工商財務(wù)（香港）有限公司
Citicorp International Limited 萬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(quán)
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(quán)申索
claim on bank 對銀行的債權(quán)
claim to dividend 攤還債款申索
claimant 申索人；索償人
claims statistics 申索統(tǒng)計數(shù)字
class of insurance business 保險業(yè)務(wù)類別
class of property 財產(chǎn)類別
claw-back 遞減率
clearance cost 清拆成本
clearing 結(jié)算；票據(jù)交換；清算
clearing account 結(jié)算賬戶
clearing and settlement system 結(jié)算和交收系統(tǒng)
clearing balance 結(jié)算差額
clearing bank 結(jié)算銀行
clearing cheque 交換支票
clearing house 結(jié)算所；票據(jù)交換所
Clearing House Automated Transfer System [CHATS] 結(jié)算所自動轉(zhuǎn)帳系統(tǒng)
Clearing House of the Hong Kong Association of Banks 香港銀行公會結(jié)算所
clearing member 結(jié)算會員
Clearing Members′ Fund 結(jié)算會員基金
clearing participant 結(jié)算參與者
clearing rebate 結(jié)算費用的回傭
Clearing Rules [SEHK Options Clearing House Limited] 《結(jié)算規(guī)則》〔聯(lián)交所期權(quán)結(jié)算所有限公司〕
Clerk to Finance Committee [Legislative Council] 財務(wù)委員會秘書〔立法會〕
Clerk to the Board of Review 稅務(wù)上訴委員會書記
client 客戶；委托人；當(dāng)事人
client agreement 客戶協(xié)議
client confidentiality 客戶保密的責(zé)任
client money 客戶款項
client statement 客戶結(jié)單
clients fund 客戶資金
close 結(jié)算；收市；收盤
close a position 平倉；軋平頭寸
close company 股份不公開的公司
close higher 收市時價位較高
close lower 收市時價位較低
close mixed 收市時榮辱互見
close of exchange 交易所停市
close of financial year 財政年度終結(jié)
close out 平倉
close out a long position 平長倉
close out a short position 平空倉
close steady 收市時價格穩(wěn)定
close the gap 彌補(bǔ)差距
closed position 平倉
closed-end investment corporation 股份固定的投資公司
close-out price 拋售價格
closing account 決算賬戶
closing balance 期終結(jié)余；收市結(jié)余
closing price 收市價；收盤價
closing quotation 收市價；收市行情
closing rate 收市匯價；收盤匯率
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 《銀行營運守則》
Code of Best Practice [Stock Exchange of Hong Kong Limited] 《最佳應(yīng)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(zhǔn)則規(guī)例》〔香港聯(lián)合交易所有限公司〕；《操守準(zhǔn)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(jiān)察委員會注冊人操守準(zhǔn)則》
code of practice 實務(wù)守則；經(jīng)營守則；執(zhí)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 主動與準(zhǔn)客戶接觸
collapse in prices 價格下瀉；價格下挫；價格暴跌
collateral 抵押品
collateral bond 擔(dān)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
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 有形及無形貿(mào)易合并帳目
COMEX Clearing Association [New York] 商品交易所結(jié)算協(xié)會〔紐約〕
commemoration coin 具紀(jì)念性的硬幣
commencement of winding-up 清盤開始
commerce and industry sub-index 工商分類指數(shù)
commercial activity 商業(yè)活動
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(diào)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(jù)
commercial paper market 商業(yè)票據(jù)市場
commercial registry 商業(yè)登記處
commercial return 商業(yè)回報
commercial sale 商業(yè)銷售
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
Commission des Operations de Bourse of France 法國證券事務(wù)監(jiān)察委員會
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(jiān)理專員〔證監(jiān)專員〕
Commissioner of Banking 銀行監(jiān)理專員〔銀監(jiān)專員〕
Commissioner of Estate Duty 遺產(chǎn)稅署署長
Commissioner of Inland Revenue 稅務(wù)局局長
Commissioner of Insurance 保險業(yè)監(jiān)理專員
Commissioner of Rating and Valuation 差餉物業(yè)估價署署長
commitment 承擔(dān)；已承擔(dān)的開支；承擔(dān)額；承擔(dān)項目
commitment fee 承諾費
Committee of the Hong Kong Association of Banks 香港銀行公會委員會
Committee of the Stock Exchange of Hong Kong 香港聯(lián)合交易所委員會
Committee on Banking Regulations and Supervisory Practices 銀行規(guī)例及監(jiān)察事務(wù)委員會
Committee on Payment System [Hong Kong Monetary Authority] 支付系統(tǒng)委員會〔香港金融管理局〕
Committee on Unit Trusts [Securities and Futures Commission] 單位信托委員會〔證券及期貨事務(wù)監(jiān)察委員會〕
Commodities Dealers′ Deposit Fund 商品交易商按金基金
Commodities Trading Commission 商品交易事務(wù)監(jiān)察委員會
commodity 商品
commodity classification 商品分類法
Commodity Clearing Corporation [New York] 商品結(jié)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 商品流動法；商品流通法
Commodity Future Trading Commission [CFTC] [United States] 商品期貨交易委員會〔美國〕
commodity futures contract 商品期貨合約
commodity market 商品市場
commodity tax 商品稅
commodity trading adviser 商品交易顧問
commodity trading adviser′s representative 商品交易顧問代表
commodity trading advisory contract 商品交易顧問合約
commodity warrant 商品期權(quán)證
commodity-based investment 以商品為基礎(chǔ)的投資
common fund 共同基金
common property 分權(quán)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)邦財長會議
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 公司清盤賬戶
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(zhí)行部〔公司注冊處〕
company in which the public are substantially interested 由公眾擁有相當(dāng)權(quán)益的公司
company limited by guarantee 擔(dān)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(zé)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(bǔ)償金；賠償
Compensation Committee [Stock Exchange of Hong Kong Limited] 賠償委員會〔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(bǔ)償率
Compensation Review Committee 賠償檢討委員會
compensation scheme 賠償計劃
compensation trade 補(bǔ)償貿(mào)易
compensation value 補(bǔ)償值
compensatory payment 補(bǔ)償付款
competition and pricing strategy 競爭與定價策略
competitive edge 競爭優(yōu)勢
competitive price 具競爭力的價格
competitive tender 競爭性投標(biāo)
Compliance Committee [Stock Exchange of Hong Kong Limited] 監(jiān)察委員會〔香港聯(lián)合交易所有限公司〕
component of expenditure 開支組成部分
Composite Consumer Price Index 綜合消費物價指數(shù)
composite index 綜合指數(shù)
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(fù)合增加率；復(fù)合增長率
compound interest 復(fù)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 買辦票據(jù)
comprador order 買辦付款令票
comprehensive income tax 綜合所得稅
comptroller 審計主任
compulsory liquidation 強(qiáng)制清盤
compulsory winding-up 強(qiáng)制清盤
computation 計算；計算表
computational procedure 計算方法
computer audit programme 計算機(jī)審計程序；計算機(jī)核數(shù)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(quán)；寬減措施；優(yōu)惠
concession contract 特許經(jīng)營權(quán)合約
concessionary rate 優(yōu)惠率
concordat 協(xié)定；契約；國際監(jiān)管條約
condition 條件
conditional endorsement 附有條件的背書
conditional offer 有條件要約
conditional sale agreement 有條件售賣協(xié)議
conditions of tender 投標(biāo)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(jù)〈杠桿式外匯買賣條例〉獲發(fā)牌照的人士》
conduct of business standard 業(yè)務(wù)操守準(zhǔn)則
Confidentiality Understandings 保密諒解文件
confirmation letter 確認(rèn)書
confirmation of mail transfer 信匯證明書
Confirmation of Payment 已繳稅證明書
confirmed letter of credit 保兌信用證
confirming bank 保兌銀行
confiscation order 沒收令
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；對價；約因
consideration issue [listing method] 代價發(fā)行〔上市方式〕
consideration other than cash 現(xiàn)金以外的代價
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 綜合帳目開支
consolidated balance sheet 綜合資產(chǎn)負(fù)債表
consolidated cash deficit 綜合現(xiàn)金赤字
consolidated cash surplus 綜合現(xiàn)金盈余
consolidated enterprises sectorial index 綜合企業(yè)分類指數(shù)
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 綜合價格
consolidated profit and loss account 綜合損益帳；綜合損益表
consolidated public sector expenditure 公營部門綜合開支
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(wěn)”階段；大漲后的調(diào)整期
consortium company 財團(tuán)公司
consortium loan 銀團(tuán)貸款
constant dollar figure 固定幣值
constant market price 固定市價
constant price 固定價格
constant price series 固定物價計算數(shù)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(gòu)定信托
consultant accountant 顧問會計師
consultant′s fee 顧問費
Consultation Paper on Proposed Regulation on Share Margin Financing 《監(jiān)管股票按貸財務(wù)的建議咨詢文件》
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文件》
consumer behaviour 消費者行為
Consumer Council 消費者委員會
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 消費開支
consumer goods 消費品
consumer market 消費市場
consumer price 消費物價
Consumer Price Index [CPI] 消費物價指數(shù)
Consumer Price Index (A) 甲類消費物價指數(shù)
Consumer Price Index (B) 乙類消費物價指數(shù)
Consumer Price Index Classification System 消費物價指數(shù)分類法
Consumer Price Index Report 《消費物價指數(shù)月報》
Consumer Price Index series 消費物價指數(shù)系列
consumer price inflation 消費物價上漲
Consumer Representative Action Fund 消費者集體訴訟基金
consumer sentiment 消費意欲
consumer spending 消費開支；消費支出
consumption expenditure 消費開支
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
contingencies warrant 緊急撥款令；應(yīng)急支款授權(quán)書
contingency 應(yīng)急費用；意外開支準(zhǔn)備金
contingency allowance 應(yīng)急準(zhǔn)備金
contingency sum 應(yīng)急費用；意外開支準(zhǔn)備金
contingent assets 或有資產(chǎn)
contingent debt 或有債權(quán)；待確定債務(wù)
contingent interest 待確定的權(quán)益
contingent liabilities 或有負(fù)債
contingent profit 或有利潤
contingent right 或有的權(quán)利
continue to hold a deposit 繼續(xù)持有存款
Continuing Member [Hong Kong Association of Banks] 永久會員銀行〔香港銀行公會〕
continuing rent 連續(xù)租金
continuing trustee 留任受托人
continuous licensing system 長期持牌制度
Continuous Net Settlement System [CNS System] 持續(xù)凈額交收系統(tǒng)
contra account 對銷賬戶
contra flow 資金回流
contra item 對銷項目
contra transfer 對銷轉(zhuǎn)撥
contract 合約
contract for difference 差價合約
contract for service 服務(wù)合約
contract for settlement 平倉合約
contract note 成交單據(jù)
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(dān)
contractual joint venture 合約式聯(lián)營企業(yè)
contractual mutual fund 合約互惠基金
contractual right 合約權(quán)利
contractual savings fund 合約儲蓄基金
contributed surplus 實繳資本盈余
contribution 出資；供款；捐款；分擔(dān)款項
contribution account 供款賬戶
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(dān)人
contributory scheme 供款計劃
contrived cessation of business 有預(yù)謀的停業(yè)
control 控制權(quán)；控制；管制
control of a company 公司的控制權(quán)；公司控股權(quán)
control of business 業(yè)務(wù)的控制權(quán)
controlled company 受控制公司
controller 控制人；控權(quán)人；會計長
controller of an authorized institution 認(rèn)可機(jī)構(gòu)控權(quán)人
controlling company 控股公司
controlling interest 控制權(quán)益；控股權(quán)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(quán)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(tǒng)放款；常規(guī)放款
conversion 兌換；換算；轉(zhuǎn)換〔證券〕
conversion factor 換算因子
conversion of stock 公債的轉(zhuǎn)換
conversion rate 兌換率；換算率；轉(zhuǎn)換價格〔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(zhuǎn)換債權(quán)證
convertible loan stock 可轉(zhuǎn)換股的債權(quán)股額
convertible subordinated unsecured loan stock 可轉(zhuǎn)換股的次級無抵押債權(quán)股額
conveyance 轉(zhuǎn)易；轉(zhuǎn)易契；財產(chǎn)轉(zhuǎn)讓證書
conveyance of property 財產(chǎn)轉(zhuǎn)讓
conveyance on sale 售賣轉(zhuǎn)易契
conveyancing fee 業(yè)權(quán)轉(zhuǎn)易費
conveyancing scale charges 物業(yè)轉(zhuǎn)易收費標(biāo)準(zhǔn)
cooling-off period 冷靜期
co-owner 共同擁有人；分權(quán)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外交易活動的核心運作和財務(wù)風(fēng)險管理機(jī)制》
Core Principles for Effective Banking Supervision [Basle Committee] 《有效監(jiān)管銀行業(yè)的主要原則》〔巴塞爾委員會〕
cornering “夾倉”；軋空；囤積居奇
corporate borrower 借款公司；借款機(jī)構(gòu)
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
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(jiān)察委員會〕
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(guī)則》
corporate governance 公司管治
corporate income tax 公司所得稅
corporate investment adviser 公司投資顧問
corporate member 法團(tuán)會員；公司會員〔香港聯(lián)合交易所有限公司〕
corporate plan 公司計劃
corporate practice 執(zhí)業(yè)法團(tuán)
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(tuán)的簽名
corporation 法團(tuán)；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(diào)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(jì)效益
cost efficiency 成本效率
cost element 成本要素
cost flow 成本流轉(zhuǎn)
cost input 投入資金
cost management information system 成本管理數(shù)據(jù)系統(tǒng)
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 成本價格
cost price structure 成本價格結(jié)構(gòu)
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(shù)；生活費用指數(shù)
cost-plus pricing 成本加成定價法
cost-push inflation 成本推動的通貨膨脹
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(dān)保人
co-trustee 共同受托人
cotton futures 期棉
Council of SEHK 聯(lián)交所理事會
Council of the Hong Kong Society of Accountants 香港會計師公會理事會
counterclaim 反申索
counterfoil 聯(lián)頁〔收據(jù)〕；存根〔支票〕；票根
counter-guarantee 反擔(dān)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(zhǔn)備
country of beneficial ownership 實益擁有國
coupon 息票；贈券
coupon rate 息票利率
cover 保證金；承保范圍；補(bǔ)倉
cover note 臨時保單
cover short position 補(bǔ)倉；填平空倉
coverage 保額；承保范圍
covered call 備兌認(rèn)購期權(quán)
covered option 備兌期權(quán)
covered warrant 備兌認(rèn)股權(quán)證
crash 狂瀉；暴跌；崩潰
creation of new heads and subheads 開立新總目及分目
credit 信用；信貸；信用證；貸項
credit advice 貸項通知書
credit agency 征信所；信用調(diào)查機(jī)關(guān)
Credit Agricole Indosuez 東方匯理銀行
credit arrangement 信貸安排
credit balance 貸方結(jié)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
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(jī)構(gòu)
Credit Review Committee [Hong Kong Monetary Authority] 信貸檢討委員會〔香港金融管理局〕
credit risk 信貸風(fēng)險
credit sale 賒銷；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(zhuǎn)帳；信用轉(zhuǎn)帳
credit union 儲蓄互助社
Credit Union League of Hong Kong 香港儲蓄互助社協(xié)會
creditor 債權(quán)人
creditor′s petition 債權(quán)人的呈請書
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
criterion for credit 授信原則
critical path analysis 關(guān)鍵路線分析法；要徑分析法
cross rate 套價；套匯匯率；交叉匯率
cross-currency settlement risk 跨國貨幣結(jié)算風(fēng)險
crossed cheque 劃線支票
crossed trade 交叉買賣；交叉盤買賣
Cross-Harbour Tunnel Passage Tax 海底隧道使用稅
cross-holding 相互持股；交叉持股
cross-margining 跨市場保證金制度
cross-referencing system 相互參照系統(tǒng)
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(jì)活動率
crude econometric model 粗略計量經(jīng)濟(jì)模式
culpable insider dealing 應(yīng)受譴責(zé)的內(nèi)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 累積的已實現(xiàn)投資
currency 貨幣
currency adjustment factor 貨幣調(diào)整因子；幣值調(diào)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
Currency Committee [Hong Kong Futures Exchange Limited] 貨幣委員會〔香港期貨交易所有限公司〕
currency crisis 貨幣危機(jī)
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(quán)
currency swap 貨幣掉期；貨幣互兌；貨幣互惠信貸
currency warrant 貨幣認(rèn)兌證；貨幣認(rèn)股權(quán)證
current account 往來賬戶；支票戶口；經(jīng)常帳目
current assets 流動資產(chǎn)
current domestic value 現(xiàn)行本地價格
current liabilities 流動負(fù)債
current market price 當(dāng)時市價；現(xiàn)時市價
current price 當(dāng)時價格；現(xiàn)時價格
current price series 當(dāng)時物價計算數(shù)列
current year rules of assessment 當(dāng)年度評稅規(guī)則
cushion 緩沖；緩沖時限〔債券〕
cushion of liquid assets 流動資產(chǎn)緩沖額；速動資產(chǎn)緩沖額
custodian 保管人
custodian trustee 保管受托人
custody 保管
customer 客戶
customer lending 客戶貸款
customer statement 客戶對數(shù)單；客戶結(jié)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 活動循環(huán)；商業(yè)循環(huán)
cyclical fluctuation 周期性波動
cyclical inflation 周期性通貨膨脹
cyclical nature of the economy 經(jīng)濟(jì)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 每日開支記錄冊
Daily Quotations for Stock Market 《股票市場日報表》
Daily Quotations for Stock Options 《股票期權(quán)日報表》
daily stock price 每日股價
daily turnover 每日成交額
Daishi Bank, Ltd. 第四銀行
Daiwa Bank, Limited 株式會社大和銀行
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(zhuǎn)讓當(dāng)日；轉(zhuǎn)讓日期
date of value 起息日期
dated securities 定期證券
day end liquidity 日終流動資金
day margin 當(dāng)日保證金；即市按金
day order 當(dāng)日訂單；即日指示
day trade 當(dāng)日平倉買賣
day trade transaction 即日平倉交易；當(dāng)日交易；“即日鮮”
de facto control 實際控制權(quán)
de minimis exemption 低額豁免
deal 買賣；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；買賣
dealing day 交易日
dealing director 交易董事；證券商董事
dealing in gold options 黃金期權(quán)買賣
dealing in securities 證券交易；證券買賣
dealing partnership 交易合伙商行；交易合伙
dealing room “盤房”
death duties and costs 死亡稅及費用
debenture 債權(quán)證；債券；信用債券
debenture holder 債權(quán)證持有人
debenture stock 債權(quán)股證
debenture trust deed 債權(quán)證信托契約
debit 借項；借方；記入借方的款項
debit advice 借項通知書
debit balance 借方結(jié)余
debit item 借項
debit side 借方
debt 債項；債權(quán)
debt certificate 債務(wù)證明書
debt collection agency 收數(shù)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(jù)
debt market 債務(wù)市場
debt on a recognizance 簽保所致的債項
debt paper 債務(wù)票據(jù)
debt payable at a future time 將來到期償付的債項
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
debtor 債務(wù)人
debtor firm 債務(wù)人商號
debtor′s interest 債務(wù)人權(quán)益
debtor′s share 債務(wù)人擁有額
debt-to-equity ratio 債務(wù)與資本比率；負(fù)債與權(quán)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 增長放緩
decelerating trend 放緩趨勢
declaration 聲明書；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 無能力償付債項聲明書
declaration of insolvency 無力償還債務(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
Declaration on Cooperation and Supervision Covering International Futures Markets 《關(guān)于國際期貨市場的合作和監(jiān)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 個人進(jìn)修開支扣除額
deed 契據(jù)；契約
deed of guarantee 擔(dān)保契約；保證契據(jù)
deed of indemnity 賠償契據(jù)；還款保證書
deed of settlement 授產(chǎn)契；組織安排契據(jù)
deed of surrender 放棄契據(jù)
defalcation 虧空公款；侵吞公款
defamation 誹謗
default 拖欠；違約；失責(zé)行為
default in payment 拖欠付款
default procedure 失責(zé)處理程序
default proceeding 失責(zé)處理程序
default rule 失責(zé)處理規(guī)則
defaulter 拖欠稅款人；失責(zé)人；違約者
defaulting broker 失責(zé)經(jīng)紀(jì)
defective title 所有權(quán)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?dāng)?shù)；短缺
deficiency grant 不敷補(bǔ)助金
deficiency subvented organization 接受不敷補(bǔ)助金的機(jī)構(gòu)
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 平減物價指數(shù)
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(dān)保付款代理人
delegate 轉(zhuǎn)授
delegate trust 轉(zhuǎn)委信托
delinquency rate 拖欠率；過期還款比率
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
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
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
Demand for Rates 征收差餉通知書
Demand for Tax 繳稅通知書
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(dān)保放款
demand loan unsecured 活期信用放款
demand note 即期票據(jù)；繳稅通知書；繳款通知書
dematerialization of share certificate 股票非實物化
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 部門資本設(shè)備
departmental estimates submission 部門呈報預(yù)算
departmental expenses 部門開支
Departmental Interpretation and Practice Notes [Inland Revenue Department] 《稅務(wù)局釋義及執(zhí)行指引》
departmental special expenditure 部門特別開支
dependant 受養(yǎng)人
dependent grandparent allowance 供養(yǎng)祖父母或外祖父母免稅額
dependent parent allowance 供養(yǎng)父母免稅額
dependent sibling allowance 供養(yǎng)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
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(dān)保契據(jù)
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
depository 保管人；受托人；存管處
depository company 存放公司
depository receipt 寄存單據(jù)；保管收據(jù)；預(yù)托證券
depository share 保管股份
depository system 存管制度；存放制度
Deposit-taking Companies Advisory Committee 接受存款公司咨詢委員會
Deposit-taking Companies Association [DTCA] 接受存款公司公會
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(zhǔn)備
deregistration 取消登記
deregulation 撤銷管制；放寬管制
derivative 衍生工具
derivative product 衍生產(chǎn)品
derivative warrant 衍生認(rèn)股權(quán)證
derivatives market 衍生工具市場
designated securities 指定證券
designated trade 指定行業(yè)
determinable interest 可終結(jié)的權(quán)益
Determination of Commissioner of Inland Revenue 稅務(wù)局局長的決定書
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(shù)；發(fā)展規(guī)范
development potential 發(fā)展?jié)摿?/span>
development statement 發(fā)展綱領(lǐng)
development value 發(fā)展價值
deviation 偏差
devisee 土地遺贈繼承人；受遺贈人
devolve 轉(zhuǎn)予；轉(zhuǎn)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；差額帳
differential 差價；息差；差距
differential pricing system 差額收費辦法；差別等級計價法
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)；直接買賣；直接交易
direct cost 直接成本
direct debit authorization 直接付款授權(quán)書
direct debit daily settlement system 每日直接付款的結(jié)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 直接買賣；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
Director of Audit 審計署署長
director′s fee 董事袍金
director′s interest 董事權(quán)益
director′s remuneration 董事酬金
Disability Allowance Scheme 傷殘津貼計劃
disabled dependant allowance 傷殘受養(yǎng)人免稅額
Disaster Relief Fund 賑災(zāi)基金
Disaster Relief Fund Advisory Committee 賑災(zāi)基金咨詢委員會
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 注銷令
Disciplinary Appeals Committee [Stock Exchange of Hong Kong Limited] 紀(jì)律上訴委員會〔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(jì)律委員會〔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 香港會計師公會紀(jì)律委員會
disclaimed property 遭卸棄的財產(chǎn)
disclaimer 卸棄；卸棄書
disclaimer of lease 租契的舍棄；租契卸棄書
disclaimer of property 放棄財產(chǎn)
discloseable transaction 須予披露的交易
disclosure 披露；公開；披露事項；資料披露
disclosure of interest 披露權(quán)益
disclosure of ownership of shares 披露股權(quán)資料；公開股權(quán)資料
disclosure package 資料披露方案
disclosure requirement 公開資料規(guī)定
discontinuance of business 停業(yè)
discount 貼現(xiàn)；折扣；貼水
discount accreted 折價增值
discount amount 折扣數(shù)額
discount house 貼現(xiàn)行；貼現(xiàn)公司
discount price 折扣價格
discount rate 貼現(xiàn)率；折扣率
discount securities 貼現(xiàn)證券
discount window 貼現(xiàn)窗
discounted bill 已貼現(xiàn)票據(jù)
discounter 貼現(xiàn)行
discretionary account 全權(quán)代客投資戶口；全權(quán)委托戶口；全權(quán)代客買賣賬戶
discretionary grant 酌情補(bǔ)助金
discretionary interest 酌情權(quán)益
discretionary subvention 酌情資助金
discretionary trust 全權(quán)信托
disequilibrium 不均衡狀態(tài)
dishonour a cheque 退票
dishonoured bill 不兌現(xiàn)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 可動用收入；可支配的收入；稅后收入
disposal 處置；脫手
disposal price 賣價
dispose of 出售；變賣
disposition 產(chǎn)權(quán)處置
disposition in favour of relatives 為使親屬受惠而作出的產(chǎn)權(quán)處置
disputed liabilities 有爭議負(fù)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
distribution company 分銷公司
distribution of resources 資源分配
distribution policy 分配政策；派息政策
distributive channel 銷售途徑
distributive trade 分銷業(yè)
distributor 分銷商；發(fā)行人
diversifying economy 多元化的經(jīng)濟(jì)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(shù)
dividend forfeited 未認(rèn)領(lǐng)股息注銷
dividend programme 攤還債款程序
dividend warrant 股息證；股息單
dividend withholding tax 股息預(yù)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(jù)
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(quán)文件；所有權(quán)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(xiàn)付押匯票；憑單付款匯票；付款跟單匯票
dollar area 美元區(qū)
domestic concern 本身的業(yè)務(wù)
domestic credit expansion [DCE] 本地信貸膨脹
domestic demand 本地內(nèi)部需求；國內(nèi)需求
domestic demand deflator 本地內(nèi)部需求平減物價指數(shù)
domestic expenses 家庭開支
domestic export 本地產(chǎn)品出口；國內(nèi)出口
domestic lending 本地貸款；在本港使用的貸款
domestic liabilities 本地負(fù)債
domestic money supply 本地貨幣供應(yīng)量；國內(nèi)貨幣供應(yīng)
domestic property price index 住宅物業(yè)價格指數(shù)
domestic rental index 住宅樓宇租金指數(shù)
domestically generated inflation 內(nèi)部產(chǎn)生的通貨膨脹；內(nèi)致通脹
domicile 注冊地；本籍
donation 捐款；捐獻(xiàn)；捐贈
donee 受贈人
donor 捐贈人
door-to-door canvassing for sale 逐戶兜售
dormant account 不活動賬戶；不活躍賬戶
dormant assets 未用資產(chǎn)；閑置資產(chǎn)
dormant company 不活動公司；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(fù)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(shù)字的增長
double-digit level 兩位數(shù)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(shù)；道瓊斯股票平均價格指數(shù)
Dow Jones Index 杜瓊斯指數(shù)；道瓊斯股票價格指數(shù)
Dow Jones Industrial Average 杜瓊斯工業(yè)平均指數(shù)；道瓊斯工業(yè)股票平均價格指數(shù)
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；衰退時期
downturn 市況逆轉(zhuǎn)；市況回落
downward adjustment 向下調(diào)整
downward movement 走勢偏軟
downward trend 下跌趨勢；向下趨勢
draconian revenue measure 嚴(yán)厲的征稅措施
draft 匯票
draft estimates 預(yù)算草案
draft estimates of expenditure 開支預(yù)算草案
draft estimates of revenue 收入預(yù)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
Dresdner Bank AG 捷能銀行
drop 下跌；回落
DTB Deutsche Terminborse 德國期權(quán)及期貨交易所
dual listing 雙重上市；雙重掛牌
due date for payment 應(yīng)付款的日期；付款到期日
due day 到期日；繳稅日期
dues 應(yīng)付款項；應(yīng)付費用；應(yīng)付稅款
dull trading 交投呆滯
dumping 傾銷；拋售
duplication of supervision 雙重監(jiān)管
Dutch Guilder [NLG] 荷蘭盾
dutiable agricultural and industrial products 應(yīng)課稅的工農(nóng)業(yè)產(chǎn)品
dutiable commodities control system 應(yīng)課稅品管制系統(tǒng)
dutiable commodities permit 應(yīng)課稅品許可證
dutiable commodity 應(yīng)課稅品
dutiable estate 應(yīng)繳稅的遺產(chǎn)
duty 稅；關(guān)稅；應(yīng)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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