C: &J6`Q<U!
= {O ~
calendar year figure 历年数字 ,Z@#( =f
call 催缴通知;认购期权 X_TjJmc
call deposit 通知存款;活期存款 y&zFS4"x
call loan 短期同业拆借;通知贷款 \X8b!41
call margin 补仓;追加保证金 ST*h{:u&A
call market 短期同业拆放市场 W%!(kN&d
call money 短期同业拆借;活期贷款 N'v3
|g
call option 认购期权;看涨期权 !%G]~
call price 赎回价格;提前赎回价 5?k5J\+
call warrant 认购认股权证;回购认股权证 +.V+@!
callable share 可收回股份;可兑付股份 fg^25g'_
called up share capital 已催缴股本 gJ6`Kl985O
Canadian Dollar [CAD] 加拿大元 Z+El(f x
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 d05xn7%!{
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 >|QH
I
d8
cancellation price 取消费 NKO"'
cap 上限
IOl_J>D]F
capital 资本;资金 rwF$aR>9
Capital Accord 《资本协定》 PftK>,+,
capital account 资本帐;非经常帐 3f7zW3F
capital account commitment balance 资本帐承担额结余 ra$:ibLN
Capital Adequacy Directive [CAD] 《资本充足指引》 "I.6/9
capital adequacy ratio [CAR] 资本充足比率 p;+O/'/j
capital allowance 资本免税额 #rlgeHG!fs
capital alteration 资本变更 Je6[q
capital and liabilities ratio 资本负债比率 cc[(w
#K
capital and liquidity requirement 资本与流动资金的规定 #fuUAbU0X
capital appreciation 资本增值 ,{_i{WV
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〕 |
&X<-
capital assets 资本资产 8rsc@]W
capital at risk 风险资本 3( BL
capital base 资本基础;资金基础 }_D .Hy5
capital charges 资本支出;资本费用 ;I>nA6A
capital commitment 资本承担 46:<[0Psl/
capital contribution certificate 出资证明书 /Y0~BQC7!
capital convergence 划一资本充足比率 +4?Lwp'q
capital cost 资本成本;建设成本;建设费用 b RR N
capital cover 资本保证 tu
-a`h_NJ
capital deficit 资本亏绌;资本赤字 *S;}&VAZ
capital divided into shares 资本分成股份 [b++bCH3
capital element 资本因素;资本部分 M)bQvjj
capital equipment 资本设备 l~r;Grd/5
capital expenditure 资本开支;非经常开支 >]h{[kU %4
capital expenses 资本费用 9Dx~!(
capital financing 筹集资本;以非经常收入支付非经常开支的结算 P6gkbtg
capital flow 资金流量 hG1$YE
capital formation 资本形成;集资 =6sP`:
capital formation figure 资本组合数字 a~_9BM41T
capital fund 资本基金 A0{xt*g
capital gain 资本增益;资本增值 Q0J1"*P0
capital gains tax 资本增值税 ]\39#
capital goods 资本财货;资本货物 J
n.7W5v
capital grant 非经常补助金;非经常拨款;建设补助金 lJK]S=cd
capital grant cycle 建设补助金周期 4$Ai!a
capital injection 注入资本;注资 i 8sv,P
capital input 投入资本 ,
'pYR]3
capital intensity 资本密集度 zIc6L3w$
capital intensive 资本密集 TNu %_
34
capital investment 资本投资 b^W&-Hh
Capital Investment Fund 资本投资基金
4E''pW]8
capital loss 资本损失 gfL :SP8
capital maintenance 资本保值;资本保留 k\OZ'dS
capital market 资本市场;资金市场
M^kaik
capital market instrument 资本市场票据 lS=YnMs6a
capital money 资本款项 D2ggFxqe
capital money subject to a trust 信托财产资本 (TeH)j!
capital movement 资本流动 ;j0.#P:a
capital nature 资本性质 $xu2ZBK
capital outlay 资本支出 [MeivrJ+
capital portion 资本部分 )q$[uS_1[
capital profit 资本利润 Y9abRrK
capital project 基本工程项目;非经常开支项目 k=)U
capital receipt 资本收入 2zj`
H9
capital redemption 资本赎回 !&U75FpN}:
capital redemption business 资本赎回业务 uI,*&bP
capital redemption contract 资本赎回合约 :V9Q<B^
capital redemption reserve 资本赎回储备 r9f- [wC
capital reduction 资本减缩;减资 nDkG}JkB!
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] \%r#>8c8
股本削减计划〔香港联合交易所有限公司〕 NZGO8u
capital repayment 偿还资本 {V[xBL
<
capital reserve 资本储备;后备资本 %jAc8~vW?
capital revenue 资本收益;非经常收入 }cz58%
capital spending 资本开支;资本支出;非经常开支 h#zm+( [B*
capital stock 股本 k7Nx#%xx
capital stock subscription 认缴股本;认购股本 &^ERaPynd
capital subsidy 建设津贴;基本建设津贴 2?,lr2
capital subvention 非经常资助金 <(E)M@2
capital sum 资本额 T)tr"<F5NP
capital tax 资本税 >D=X
Tgqqq
capital transfer tax 资本转移税 !MSa -
capital turnover 资本周转率 k2Q[v
capital value 资本价值 CX#d
capital works project 基本工程项目 thPAD+u.3
Capital Works Reserve Fund 基本工程储备基金 x.gz sd
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 q`AsnAzo&
capitalization 资本化;资本总额 pll5m7[
capitalization of interest 利息化作本金 ~Dg:siw
capitalized interest 化作本金的利息 Z@q1&}D!
capitalized loan 转作资本的贷款 B)k/]vz)*D
capitalized value 资本还原值;资本化价值 GUQ3XF\
capitation grant 按人计算的补助金 @!$xSH
captive insurance business 专属自保保险业务 `c:r`Oi?
car insurance 汽车保险 ufR|V-BWx
Caribbean Development Bank 加勒比开发银行 "4XjABJ4'
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] #cR5k@
意大利嘉利堡银行 UHJro9
cartel 同业联盟;卡特尔 UXSwd#I&
cartelized rates system 联营式利率制度 ~,W|i
cash 现金;现款 V xN!Ki=
cash accounting system 现金会计制度 Ps!
\k%FUl
cash acquisition 以现金投资所得的资产 5P*jGOg .
cash allowance 现金津贴 !le#7Kii
cash assets 现金资产 +) 9=bB
cash at bank 银行现金;银行存款 OfLj 4H6Q
cash balance 现金结余 uToi4]w"y
cash basis 现金收付制;收付实现制 uvDOTRf
cash basis accounting 现金收付制会计;收付实现制会计 b#709VHm
cash bonus 现金红利 axG%@5
cash book 现金出纳帐;现金簿 KjA7x
cash client 现金客户 ^g'uR@uU
cash commission rebate 现金回佣 a;i}<n7
cash compensation 现金补偿 +o.#']}Pl
cash contribution 现金承担额;现金分担额
i[/1AI
cash cost 直接费用;现金成本 "97sH_
,
cash coupon 现金礼券 +MS*YpPW
cash credit 现金信贷 c3fd6Je5
cash deficit 现金赤字 b#(QZ
cash deposit and withdrawal 现金收支 Vl7V?`_4
cash disbursement journal 现金支出日记簿 $SLyI$<gP
cash disbursement slip 现金支出传票;现金支出单 Y(JZP\Tf_N
cash flow 现金流量;银根 wC1)\ld
cash flow lending 流动现金放款;无抵押融资 j%!xb><
cash flow statement 现金流量表;现金流动表 %AMF6l[
cash flow surplus 现金流量盈余 gYL#} ) g
cash in hand 库存现金;手头现金 <95*z @
cash in till 备用现金 ~N2 [j
cash in transit 运送中现金;在运现金 CIR2sr0a
cash input 投入现金 OoOwEV2p_
cash input figure 现金投入数字 Ob'[W;p)[w
cash limit 现金支出限额;现金限额 ?AQR\) P
cash margin 现金保证金 ,=6;dT
cash market 现货市场;现金交易市场 -OQ6;A"#
cash offer 现金要约;现金补偿额 `)jAdad-s
cash payment 现金付款;现金支付 P+p:Ed80
cash position 现金头寸 &>@EfW](
cash price 现金价格 n%dh|j2u
cash receipts journal 现金收入日记簿 P; =,Q$e8
cash receiving slip 现金收入传票;现金收入单 c5Hm94,p
cash settlement 现金结算 (Sj?BZjC
cash surplus 现金盈余 *=QWx[K|
cash with order 订货付现;凭票即付 .|6Wmn-uS
cashier's order 银行本票 B?XqH_=0L
cashier's order outstanding 未承兑的银行本票 S#D6mg$Z,
cash-limited subhead 有现金支出限额的分目 0bIhP,4&
cash-sweep 现金彩票活动 M-f; ,>
casual client “散客”;“散户” x8rp Z
CCASS Depository 中央结算系统证券存管处 }!vJ+
CCIC Finance Limited 中芝兴业财务有限公司 ,|R\ Z,s
cedant 分出者 !uHVg(}
ceding company 分出公司 "qY_O/Eg]]
ceding insurer 分出保险人 6[%4Q[
ceiling 上限 Gy[m4n~Z5
ceiling price 最高限价 ;x=0+0JD
central bank 中央银行 =
:\o/)+
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 \R#OJ=F
central banking 中央银行业务 Pu]Pp`SP
central banking function 中央银行职能 n ^C"v6X
Central Clearing and Custodian System 中央结算及托管系统 _E[)_yH'-
Central Clearing and Depository System 中央结算及存管系统 z`@|v~i0`
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 `oH6'+fT`;
central clearing house 中央结算所 &FzZpH
central clearing system 中央结算制度;集体交收系统 #.W<[KZf
central custody system 中央托管系统 8<g9 ~L
central depository 中央存管处 3hzKd_
central depository system 中央证券存管制度 k'{Bhi4
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 ~d6zpQf7>
central rate 中央汇率;中心汇率 RC]-9gd3Q
Central Registration Hong Kong Limited 香港中央证券登记有限公司
Hn,;G`{
Central Tender Board 中央投标委员会 ^&8xfI6?
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 w`K=J!5y2g
centralized budgetary and payments system 集中预算及支付制度 [Gb8o'
centred 12-month moving average 十二个月定位移动平均数 r`CsR0[
certificate of approval 批准证明书 OM7EmMa;
certificate of beneficial entitlement to property 资产权益证书 u"1Zv!
certificate of compliance 合格证明书;合约完成证明书 )KD*G;<O]L
certificate of deposit [CD] 存款证 39,7N2 uY
certificate of exemption from estate duty 豁免遗产税证明书 |`6*~ciUV
certificate of incorporation 公司注册证书;法团注册证书 H(j983
certificate of incorporation of registered trustees 注册受托人法团证书 0W>,RR)
certificate of indebtedness [CI] 负债证明书 ?,x3*'-(
certificate of insurance 保险证书 }EWPLJA
certificate of interest 权益证明书;息票 kEM|;&=_
certificate of means 资产证明书 uY|-: =
certificate of participation 参与证明书 =ET |h}I
certificate of payment of profits tax 缴付利得税证明书 PzDekyl
certificate of preference 特惠税证 EJ`"npU
certificate of rateable value 应课差饷租值证明书 rjW\tuZI
certificate of registration 登记证书;注册证明书 rXu^]CK
*G
certificate of satisfaction 清偿证明书 .~dNzonq
certificate of transfer 转让证明书 6{PlclI !
certificate to bearer 不记名证明书 qm=N@@R&
certification 核证 EAXbbcV
certification fee 核证费 dJD8c2G
certified cheque 经银行证明可兑现的支票 ?Q%X,!~\:
certified public accountant [CPA] 执业会计师 0T7""^'&
certified statement 经证明的报表 x\R
8W8M
cessation of business 停业 ,O/ t6'
cession 分保 etWCMR
C.F. Finance Company Limited 浙一财务有限公司 iqPMCOPZ
chance 机会;中彩机会 zU,Qph
,<
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 V0!$k.Wk
change of domicile 迁册 $4a;R I
change to estimates 修订预算 DNl'}K1W
change to the approved estimates of expenditure 核准开支预算的变动 o&"nF+,
charge 费用;押记;抵押 aoVfvz2Y
charge number 税单号码 ?#P@N4Uw}y
charge on assets 资产的征税 {]6Pd`-
charge upon general revenue 从政府一般收入中拨款支付 _B5vh(.
chargeable 可予征收;应课税的 u
=%1%p,
chargeable agreement for sale 可予征收印花税的买卖协议 },LO]N|
chargeable income 应课税入息 a"&Gs/QKSC
chargeable normal trading receipt 应课税的一般营业收入 w4e(p 3
chargeable profit 应课税利润 j>-O'CO
chargeable to tax 应课税 7[?{wbq
charged to... 记入……帐目 "nEfk{ g
chargee 承押记人 <*55d2
charge-holder 受押人 -3On^Wj]
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 ii:E>O(0B
charging order 押记令 ;XXB^,
chargor's right 押记人的权利 of k@.TmO
charitable donation 慈善捐款 R9`37(c9+
charitable trust 慈善信托 ' (1`iQ;
charity property 慈善财产 %qqX-SF0C
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 .~t.B!rVSB
charter 章程;特许权 {gwJ>]z"e
charter of incorporation 成立章程 Xe7/
chartered accountant 特许会计师 YA[\|I33
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 H!yqIh
Chartered Institute of Public Finance and Accountancy [United Kingdom] /f0*NNSat-
特许公共财政及会计学会〔英国〕 ~dc~<hK
charterer 承租人 W2F *+M
Chase Manhattan Asia Limited 美国大通亚洲有限公司 R+y 9JE
Chase Manhattan Bank 美国大通银行 )D"E]
chattels 实产 <UC_QPA\
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 {WoS&eL
Che Hsing Finance Company Limited 浙兴财务有限公司 NP^j5|A*"
check-and-balance system 制约平衡制度 Oq3]ZUVa
Chekiang First Bank Limited 浙江第一银行 KJ;;825?
cheque 支票 L|H:&|F
Chiao Yue Finance Company Limited 侨裕财务有限公司 6./3w&D;
Chiba Bank, Ltd. 千叶银行 M6o"|\
Chicago Board of Options Exchange 芝加哥期权交易所 wYAi-gdOi
Chicago Board of Trade 芝加哥交易所 \x9.[?;=e
Chicago Mercantile Exchange 芝加哥商品交易所 M4`.[P4
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 +#V.6i
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 r?j2%M\
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 &<RK=e'*x
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 nkAS]sC
child allowance 子女免税额 Ufr,6IX
China & South Sea Bank Limited 中南银行
vle`#c.
China Affairs Committee [Hong Kong Futures Exchange Limited] M\rZr3
中国事务委员会〔香港期货交易所有限公司〕 |b'}.(/3i
China concept stock 中国概念股 rZSD)I
China Construction Bank 中国建设银行 0c6Ea>S[
China Development Division [Stock Exchange of Hong Kong Limited] 8.m9 =+)8
中国发展科〔香港联合交易所有限公司〕 ]w;!x7bU(
China Economic News 《中国经济新闻》 9 m`VIB
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 |%l&H/
China State Bank Limited 国华商业银行 6k-
Chinatrust Commercial Bank, Limited 中国信托商业银行 l1I\khS
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 aoP=7d|K/
Chinese Bankers Club, Hong Kong 香港银行华员会 2Mo oqJp
Chinese Banks' Association 香港华商银行公会 O; #qG/b1
Chinese Gold and Silver Exchange Society 金银业贸易场 Hru~Y}V
Chinese New Year bonus 年奖;年终花红 r(6$.zx
chit fund 银会 a
0+W-#G
Chiyu Banking Corporation Limited 集友银行有限公司 D@
4sq^|2
Chiyu Finance Company Limited 集友财务有限公司 B9h'}460H
Cho Hung Finance Limited 朝兴金融有限公司 zz_(*0,Qcr
choses in action 无形动产;据法权产 0hr4}FL8
chronological book 序时帐簿 dn}'B%
Chubu Securities Finance Company 中部证券金融公司 NA;OT7X[
Chung Khiaw Bank Limited 崇侨银行 ;5PBZ<w
Chung Nan Finance Company Limited 中南财务有限公司 sf5 F$
Chuo Trust & Banking Co., Ltd. 中央信托银行 ~,O&A B
Chuo Trust Asia Limited 中央信托亚洲有限公司 V+Y;
Citibank, N.A. 万国宝通银行 fDD^?/^
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 P4{!/&/
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 UsQh+W"?
Citicorp International Limited 万国宝通国际有限公司 thK4@C|X4
civil debt 民事债项 fx3oA}
Civil Service Pension Reserve Fund 公务员退休金储备基金
uoi~JF
claim 申索;索偿;债权 * ,#SwZ
claim equalization fund 申索平衡基金 {&,MkWgG
claim for refund of property tax 申请发还物业税 \;bDDTM
claim of debt 债权申索 >%1mx\y^
claim on bank 对银行的债权 Oz-;2
claim to dividend 摊还债款申索 6h9Hf$'
claimant 申索人;索偿人 /|#" ;QsPN
claims statistics 申索统计数字 6 TkV+\
class of insurance business 保险业务类别 'S#D+oF(1~
class of property 财产类别 w6&p4Jw/H?
claw-back 递减率 C=,O'U(ep
clearance cost 清拆成本 m[8?d~
clearing 结算;票据交换;清算 $;VY`n
clearing account 结算帐户 4IGn,D^
clearing and settlement system 结算和交收系统 /n-!dXi
clearing balance 结算差额 o7sIpE9
clearing bank 结算银行 w gU2q|
clearing cheque 交换支票 ,LftQ1*;
clearing house 结算所;票据交换所 }>$3B5}
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 sX[k}=HCK
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 -a\[`JHi
clearing member 结算会员 !}I+)@~\w
Clearing Members' Fund 结算会员基金 ={[9kR i
clearing participant 结算参与者 Ce`#J6lT
clearing rebate 结算费用的回佣 #Pr
w2u
Clearing Rules [SEHK Options Clearing House Limited] )y"8Bx=x4
《结算规则》〔联交所期权结算所有限公司〕 UR<a7j"@2
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 AXT(D@sI=
Clerk to the Board of Review 税务上诉委员会书记 /w
"h'u
client 客户;委托人;当事人 b;jr;I
client agreement 客户协议 hywy(b3
client confidentiality 客户保密的责任 )PCh;P0C
client money 客户款项 }=$>w@mJ
client statement 客户结单 WlW7b.2.
clients fund 客户资金 Hkzx(yTi
close 结算;收市;收盘 NnTAKd8
close a position 平仓;轧平头寸 88g|(k/
close company 股份不公开的公司 0f9*=c
close higher 收市时价位较高 Cc&SHG*R
close lower 收市时价位较低 Gc*p%2c
close mixed 收市时荣辱互见 Wi<g
close of exchange 交易所停市 CXd/M~:!
close of financial year 财政年度终结 vugGMP;D(
close out 平仓 4RL0@)0F
close out a long position 平长仓 |] cFsB#G
close out a short position 平空仓 0'zX6%
close steady 收市时价格稳定 7
V3r!y
close the gap 弥补差距 lOEB ,/P
closed position 平仓 w itx_r
closed-end investment corporation 股份固定的投资公司 P&sYS<9q
close-out price 抛售价格 EK2mJCC|
closing account 决算帐户 Aq;WQyZ2
closing balance 期终结余;收市结余 'y%*W:O
closing price 收市价;收盘价 jeWI<ms
closing quotation 收市价;收市行情 5fY7[{2
closing rate 收市汇价;收盘汇率 SL5QhP
closing transaction 平仓交易 fjh,e
clothing levy 成衣税 4 zhg#
club deposit 零存整付存款 <*[D30<
Code of Aid 《资助则例》 mRT$@xa]J
Code of Banking Practice 《银行营运守则》 ^{g('BQx
Code of Best Practice [Stock Exchange of Hong Kong Limited] "Ta"5XW
《最佳应用守则》〔香港联合交易所有限公司〕 *o6hDhg
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕;《操守准则》〔香港期货交易所有限公司〕 `EWQ>m+
Code of Conduct for Persons Registered with the Securities and Futures Commission BFvRU5&Sz
《证券及期货事务监察委员会注册人操守准则》 Pq3m(+gf
code of practice 实务守则;经营守则;执业守则 %4^NX@1jV
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 <`")Zxf+
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 ]=vRjw
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 4Qj@:b
Code on Pooled Retirement Funds 《集资退休基金守则》 ):Pzsz7
Code on Share Repurchases [Share Repurchase Code] S1U>Q~ZPA
《公司购回本身股份守则》〔《股份购回守则》〕 jg\FD51$
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 ZW%;"5uVm)
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 |"aop|
co-debtor 共同债务人 Ef\&