C: Jf4D">h
6Pd;I,k
calendar year figure 历年数字 Pm
V:J9
call 催缴通知;认购期权 {6v+
Dz>
call deposit 通知存款;活期存款 !a4pKN`qLY
call loan 短期同业拆借;通知贷款 d94Lc-kq^
call margin 补仓;追加保证金 72luTR Q
call market 短期同业拆放市场 WEWNFTI
call money 短期同业拆借;活期贷款 }&EPH}V2n
call option 认购期权;看涨期权 CA:t](xqQ
call price 赎回价格;提前赎回价 @K2q*d
call warrant 认购认股权证;回购认股权证 keCM}V`?"
callable share 可收回股份;可兑付股份 6fQQKM@a|
called up share capital 已催缴股本 vvdC.4O
Canadian Dollar [CAD] 加拿大元 M%yT?R+
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 :C>slxY
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 E+F!u5u
cancellation price 取消费 1^Ci$ra
cap 上限 E3sl"d;~
capital 资本;资金 Z*x Q"+\
Capital Accord 《资本协定》 i>>_S&!9p
capital account 资本帐;非经常帐 p\F*Y,4
capital account commitment balance 资本帐承担额结余 :/d#U:I
Capital Adequacy Directive [CAD] 《资本充足指引》 #L[Atx
capital adequacy ratio [CAR] 资本充足比率 >*k3D&
capital allowance 资本免税额 yv]/A<gP+
capital alteration 资本变更 } n_9d.
capital and liabilities ratio 资本负债比率 qp'HRh@P2:
capital and liquidity requirement 资本与流动资金的规定 EXoT$Wt{$
capital appreciation 资本增值 ocGqXDg3
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 I`zn#U'
capital assets 资本资产 57D /"
capital at risk 风险资本 %A:<rO85o
capital base 资本基础;资金基础 M~p=OM<
capital charges 资本支出;资本费用 +-K-CXt
capital commitment 资本承担 YG!~v~sV
capital contribution certificate 出资证明书 4GeWo@8h
capital convergence 划一资本充足比率 ;1K.SDj
capital cost 资本成本;建设成本;建设费用 )0~zL} )?
capital cover 资本保证 U
$e-e/
capital deficit 资本亏绌;资本赤字 !&?(ty^F
capital divided into shares 资本分成股份 0P&rTtU6
capital element 资本因素;资本部分 3zv_q&+8b
capital equipment 资本设备 0ir]
capital expenditure 资本开支;非经常开支 ^ JJ*pT:
capital expenses 资本费用 qAHQZKk
capital financing 筹集资本;以非经常收入支付非经常开支的结算 >t 3%-Kc
capital flow 资金流量 T"XZ[q
capital formation 资本形成;集资 7;0^r#:87#
capital formation figure 资本组合数字 Ry r2
capital fund 资本基金 wHAoO#`wn5
capital gain 资本增益;资本增值 +{4ziqYj
capital gains tax 资本增值税 $5s?m\!jZz
capital goods 资本财货;资本货物 7 S(5\9
capital grant 非经常补助金;非经常拨款;建设补助金 xW!2[.O5H
capital grant cycle 建设补助金周期 UuzT*Y>
capital injection 注入资本;注资 Ae;>
@k/|=
capital input 投入资本 m fg{% .1
capital intensity 资本密集度 tNG0ft%a
capital intensive 资本密集 rAM{<
capital investment 资本投资 MCjf$pZN]
Capital Investment Fund 资本投资基金 nV@k}IJg:?
capital loss 资本损失 @y2{LUJe
capital maintenance 资本保值;资本保留 ][I}yOD70
capital market 资本市场;资金市场 dzKI?i)x
capital market instrument 资本市场票据 x9p,j
capital money 资本款项 >01&3-r
capital money subject to a trust 信托财产资本 w0q.cj@nd
capital movement 资本流动 xOt%H\*k"
capital nature 资本性质 pmv;M`_|R
capital outlay 资本支出 iQ~;to;Y
capital portion 资本部分 D/5 ah_;
capital profit 资本利润 tF+m/}PM^
capital project 基本工程项目;非经常开支项目 294
0M4
capital receipt 资本收入 B_aLqB]U
capital redemption 资本赎回 dpx P
capital redemption business 资本赎回业务 mr,IP=e~
capital redemption contract 资本赎回合约 S bc
capital redemption reserve 资本赎回储备 /YKg.DA|
capital reduction 资本减缩;减资 Q~MV0<{
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] x4r\cL1!
股本削减计划〔香港联合交易所有限公司〕 [>U'P1@ql
capital repayment 偿还资本 j;WZ[g#t
capital reserve 资本储备;后备资本 /2Y t\=S=
capital revenue 资本收益;非经常收入 dmgoVF_qR
capital spending 资本开支;资本支出;非经常开支 G\@uj>Z
capital stock 股本 >WVos 4
capital stock subscription 认缴股本;认购股本 < HlS0J9
capital subsidy 建设津贴;基本建设津贴 lc?9B
capital subvention 非经常资助金 /5b,&
capital sum 资本额 :*4b,P
capital tax 资本税 om@GH0o+
capital transfer tax 资本转移税 ;G|5kvE>
capital turnover 资本周转率 ,qz$6oxh\
capital value 资本价值 ...|S]a
capital works project 基本工程项目 w@ALl#z;}
Capital Works Reserve Fund 基本工程储备基金 IlJ!jq
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 p2cwW/^V
capitalization 资本化;资本总额 (&H-v'a}3
capitalization of interest 利息化作本金 H$bu*o-Z
capitalized interest 化作本金的利息 0hVw=KDO9:
capitalized loan 转作资本的贷款 outAZy=R;
capitalized value 资本还原值;资本化价值 Q`j!$r
capitation grant 按人计算的补助金 P|`pJYe
captive insurance business 专属自保保险业务 C2OBgM+
car insurance 汽车保险 KzZ|{!C
Caribbean Development Bank 加勒比开发银行 HC_+7 O3A
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] 8b\XC%k
意大利嘉利堡银行 dT?/9JIv
cartel 同业联盟;卡特尔 2K[Y|.u8>q
cartelized rates system 联营式利率制度 U$-Gc[=|
cash 现金;现款 [Q9#44@{S;
cash accounting system 现金会计制度 Cak`}J 2
cash acquisition 以现金投资所得的资产 qS1byqq78l
cash allowance 现金津贴 'M8wjU
cash assets 现金资产 xn|M]E1)
cash at bank 银行现金;银行存款 2l^hnog|
cash balance 现金结余 T?B753I
cash basis 现金收付制;收付实现制 0'j/ 9vm
cash basis accounting 现金收付制会计;收付实现制会计 -9W)|toWb"
cash bonus 现金红利 O~D>F*_^j
cash book 现金出纳帐;现金簿 .K%1{`.|
cash client 现金客户 ,/*L|M/&5
cash commission rebate 现金回佣 *i3\`;^=
cash compensation 现金补偿 %P@V7n
cash contribution 现金承担额;现金分担额 qtlXDgppO
cash cost 直接费用;现金成本 `>'%!E9G
cash coupon 现金礼券 }rK9M$2]u
cash credit 现金信贷 ;7=pNK
cash deficit 现金赤字 Y<0}z>^
cash deposit and withdrawal 现金收支 onqfmQ,3E
cash disbursement journal 现金支出日记簿 .{r 0Szm.
cash disbursement slip 现金支出传票;现金支出单 }^3CG9%
cash flow 现金流量;银根 ^k{b8-)W<
cash flow lending 流动现金放款;无抵押融资 c"F3[mrff
cash flow statement 现金流量表;现金流动表 '&v.h#<
cash flow surplus 现金流量盈余 jMFLd
cash in hand 库存现金;手头现金 Ilf;Q(*$>>
cash in till 备用现金 "]H_;:{f
cash in transit 运送中现金;在运现金 5AFy6Ab
cash input 投入现金 1j4tR#L
cash input figure 现金投入数字 ^phgNzD
cash limit 现金支出限额;现金限额 PiQsVk
cash margin 现金保证金 P?WS=w*O0
cash market 现货市场;现金交易市场 .t53+<A
cash offer 现金要约;现金补偿额 tE=;V) %we
cash payment 现金付款;现金支付 )w/ #T
cash position 现金头寸 #7(?B{i
cash price 现金价格 "wqN,}bj\
cash receipts journal 现金收入日记簿 Uphme8SX
cash receiving slip 现金收入传票;现金收入单 ':fq/k3;&
cash settlement 现金结算 VDy2!0
cash surplus 现金盈余 Kd,8PV*_
cash with order 订货付现;凭票即付 #POVu|Y;h
cashier's order 银行本票 :[P)t
%
cashier's order outstanding 未承兑的银行本票 A?)nLp&Y
cash-limited subhead 有现金支出限额的分目 WK$d<:"
cash-sweep 现金彩票活动 g+v.rmX
casual client “散客”;“散户” $F&m('aB8
CCASS Depository 中央结算系统证券存管处 >`{B
CCIC Finance Limited 中芝兴业财务有限公司 4 q-/R
cedant 分出者 Yf&P|Iiw
ceding company 分出公司 kz30! L
ceding insurer 分出保险人 cJ^{iOQ+
ceiling 上限 cpLlkR O
ceiling price 最高限价 JJE?!Yvc
central bank 中央银行 <A~a|A-QFR
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 Dt]N&E#\D
central banking 中央银行业务 A [c1E[
central banking function 中央银行职能 `PoFKtVXM
Central Clearing and Custodian System 中央结算及托管系统 -6KNMk
Central Clearing and Depository System 中央结算及存管系统 r%=} e++^%
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 PoB-:G6
central clearing house 中央结算所 ,y>Sq +
central clearing system 中央结算制度;集体交收系统 u$M,&Om
central custody system 中央托管系统 r3;@
central depository 中央存管处 oeKVcVP|'&
central depository system 中央证券存管制度 v~.nP}
E^
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 qp##>c31X
central rate 中央汇率;中心汇率 7oWT6Qa5
Central Registration Hong Kong Limited 香港中央证券登记有限公司 #S4lRVt5
Central Tender Board 中央投标委员会 sV']p#HK0
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 (8Ptuh6\\2
centralized budgetary and payments system 集中预算及支付制度 IoAG !cS
centred 12-month moving average 十二个月定位移动平均数 /8Wfs5N
certificate of approval 批准证明书 F9}j iCom
certificate of beneficial entitlement to property 资产权益证书 `W=3_
certificate of compliance 合格证明书;合约完成证明书 6<hE]B)
certificate of deposit [CD] 存款证 %noByq,?
certificate of exemption from estate duty 豁免遗产税证明书 6,~Y(#
certificate of incorporation 公司注册证书;法团注册证书 BG&XCn5g|
certificate of incorporation of registered trustees 注册受托人法团证书 VY1&YR}Y
certificate of indebtedness [CI] 负债证明书 ,h<xL-
certificate of insurance 保险证书 :z-UnC||j
certificate of interest 权益证明书;息票 #lDW?
certificate of means 资产证明书 V9:Jz Q=?`
certificate of participation 参与证明书 .D8|_B
certificate of payment of profits tax 缴付利得税证明书 Tf*DFyr
certificate of preference 特惠税证 4AWL::FU5
certificate of rateable value 应课差饷租值证明书 =tS#t+2S
certificate of registration 登记证书;注册证明书 ybY[2g2QJ
certificate of satisfaction 清偿证明书 N e<D'-
certificate of transfer 转让证明书 R\T1R"1
certificate to bearer 不记名证明书 chC= $(5t
certification 核证 _uf,7R-
certification fee 核证费 DWwPid}
"
certified cheque 经银行证明可兑现的支票 hj4mbL
certified public accountant [CPA] 执业会计师 F$6JzF$|F
certified statement 经证明的报表 ;udV"7C
cessation of business 停业 ~[@gu,Wb
cession 分保 V zTHW5B
C.F. Finance Company Limited 浙一财务有限公司 ! 'qY
chance 机会;中彩机会 %iq8dAW%
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 T1*%]6&V|
change of domicile 迁册 <
M o
change to estimates 修订预算 G^%FP!'D?
change to the approved estimates of expenditure 核准开支预算的变动 G2y`yg
charge 费用;押记;抵押 ?h|&kRq
charge number 税单号码 6k9cvMs%H
charge on assets 资产的征税 Hy~+|hLvh
charge upon general revenue 从政府一般收入中拨款支付 Rt+ak}
chargeable 可予征收;应课税的 8\BGL
chargeable agreement for sale 可予征收印花税的买卖协议 @{q:179w^
chargeable income 应课税入息 ?se\?q
chargeable normal trading receipt 应课税的一般营业收入 JYw_Z*L=m
chargeable profit 应课税利润 b4?]/Uy+/
chargeable to tax 应课税 ^:cc3wt'3[
charged to... 记入……帐目 "tF#]iQQ
u
chargee 承押记人 /?Y]wY
charge-holder 受押人 t6C2DHh7$
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 xg;I::hE7X
charging order 押记令 FQh8(^(
chargor's right 押记人的权利 YwizA}a#
charitable donation 慈善捐款
o|V`/sW{
charitable trust 慈善信托 % B^BN|r
charity property 慈善财产 4K(oOxc9.
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 }.k*4Vw#Wt
charter 章程;特许权 IzI2w6a
charter of incorporation 成立章程 4Q17vCC*n
chartered accountant 特许会计师 /UG]hJ-wn
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 L/c`t7
Chartered Institute of Public Finance and Accountancy [United Kingdom] /6{P
?)]pE
特许公共财政及会计学会〔英国〕 aN?^vW<
charterer 承租人 +(U;+6 b
Chase Manhattan Asia Limited 美国大通亚洲有限公司 csjCXT=Ve
Chase Manhattan Bank 美国大通银行 ,CxIA^
chattels 实产 >[0t@Tu,D
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 *8Kx y@
Che Hsing Finance Company Limited 浙兴财务有限公司 b!4Z~d0=
check-and-balance system 制约平衡制度 f2iA5 rCV]
Chekiang First Bank Limited 浙江第一银行 #V$h?`qhwr
cheque 支票 7!g"q\s
Chiao Yue Finance Company Limited 侨裕财务有限公司 K0fuN)C
Chiba Bank, Ltd. 千叶银行 snicVzvA
Chicago Board of Options Exchange 芝加哥期权交易所 1smKU9B2)
Chicago Board of Trade 芝加哥交易所 BVzMgn;
Chicago Mercantile Exchange 芝加哥商品交易所 <~teD[1k"
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 I} .9
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 s H(io
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 ]|_UpP8EP
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 w| eVl{~p
child allowance 子女免税额 1k0*WCfZ
China & South Sea Bank Limited 中南银行 t2LX@Q"
China Affairs Committee [Hong Kong Futures Exchange Limited] I~F]e|Ehqr
中国事务委员会〔香港期货交易所有限公司〕 [x{Ai(
/T^
China concept stock 中国概念股 g#%Egb1
China Construction Bank 中国建设银行 Tf40lv+{
China Development Division [Stock Exchange of Hong Kong Limited] ]%2y`Jrl^W
中国发展科〔香港联合交易所有限公司〕 6]|-%
China Economic News 《中国经济新闻》 z'&tmje[?
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 z 4qEC
China State Bank Limited 国华商业银行 _;mA(j
Chinatrust Commercial Bank, Limited 中国信托商业银行 8 RA
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 Q2 Dh(
Chinese Bankers Club, Hong Kong 香港银行华员会 _$KEE|9
Chinese Banks' Association 香港华商银行公会 nrV!<nNBk
Chinese Gold and Silver Exchange Society 金银业贸易场 "F:V$,mJ
Chinese New Year bonus 年奖;年终花红 1| dXbyUd
chit fund 银会 |)*9BN
Chiyu Banking Corporation Limited 集友银行有限公司 {,B.OM)J
Chiyu Finance Company Limited 集友财务有限公司 Wud-(19
Cho Hung Finance Limited 朝兴金融有限公司 ^{Fo,7
choses in action 无形动产;据法权产 }2hU7YWt
chronological book 序时帐簿 B9dc*
Chubu Securities Finance Company 中部证券金融公司 \GPTGi5A
Chung Khiaw Bank Limited 崇侨银行 r
m
Chung Nan Finance Company Limited 中南财务有限公司 0uu)0:
Chuo Trust & Banking Co., Ltd. 中央信托银行 5)C`W]JE
Chuo Trust Asia Limited 中央信托亚洲有限公司 TSTkMlCG
Citibank, N.A. 万国宝通银行 &3$FkU^F6
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 |Ae7wXOs
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 * hmoi
Citicorp International Limited 万国宝通国际有限公司 *]:J@KGf
civil debt 民事债项 ;(@' +"
Civil Service Pension Reserve Fund 公务员退休金储备基金 ]E$bK
claim 申索;索偿;债权 >rXD Lj-e
claim equalization fund 申索平衡基金 Vg~10Q
claim for refund of property tax 申请发还物业税 '{w[).c.
claim of debt 债权申索 9]vy#a#
claim on bank 对银行的债权 ^'p!#\T;H
claim to dividend 摊还债款申索 zF@[S
claimant 申索人;索偿人 M#k$[w}=
claims statistics 申索统计数字 xW|8-q
class of insurance business 保险业务类别 dpvEY(Ds
class of property 财产类别 }g&
KT!r
claw-back 递减率 39~te%;C7
clearance cost 清拆成本 BtrMv6
clearing 结算;票据交换;清算 Q7]bUPDO
clearing account 结算帐户 GuC 9h^[=M
clearing and settlement system 结算和交收系统 mwutv8?
clearing balance 结算差额 =I0J1Ob
clearing bank 结算银行 T"3:dkQw
clearing cheque 交换支票 !0_/=mA^
clearing house 结算所;票据交换所 ;+1ooeU
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 R|92T*h
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 pJJOy
clearing member 结算会员 lNz1|nS(Kd
Clearing Members' Fund 结算会员基金 Y;"jsK{$
clearing participant 结算参与者 y&V%xE/
clearing rebate 结算费用的回佣 +4+czfz
Clearing Rules [SEHK Options Clearing House Limited] ^CK
D[s
《结算规则》〔联交所期权结算所有限公司〕 hU3sEOm>
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 +2w<V0V_
Clerk to the Board of Review 税务上诉委员会书记 m.FN ttkM
client 客户;委托人;当事人 rZ&li/Z
client agreement 客户协议 WRrg5&._q
client confidentiality 客户保密的责任 z31g"
client money 客户款项 nRyx2\Py+
client statement 客户结单 6rM{r>
clients fund 客户资金 vVZ+u4y
close 结算;收市;收盘 \opcn\vW
close a position 平仓;轧平头寸
ZH<qidpR
close company 股份不公开的公司 Qxfds`4V9i
close higher 收市时价位较高 G8WPXj(
close lower 收市时价位较低 MDZPp;\)
close mixed 收市时荣辱互见 XQ2YUe]DJ
close of exchange 交易所停市 l.(|&