C: !f_Kq$.{
z2 nDD6N
calendar year figure 历年数字 |@V<}2zCZ
call 催缴通知;认购期权 9) mJo(
call deposit 通知存款;活期存款 [&)9|EV
call loan 短期同业拆借;通知贷款 bYowEzieF
call margin 补仓;追加保证金 RHE< QG
call market 短期同业拆放市场 =Z%&jul
call money 短期同业拆借;活期贷款 K<\TF+
call option 认购期权;看涨期权 >f}rM20Vm
call price 赎回价格;提前赎回价 Eepy%-\
call warrant 认购认股权证;回购认股权证 W 4 )^8/
callable share 可收回股份;可兑付股份 O:k@'&
called up share capital 已催缴股本 ]6}|X#_
Canadian Dollar [CAD] 加拿大元 lD 9'^J
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 )UN@|IX
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 DQ~+\
cancellation price 取消费 UI hB
cap 上限 cBc6*%ZD
capital 资本;资金 !k%Vw18
Capital Accord 《资本协定》 hM+nA::w
capital account 资本帐;非经常帐 5RZAs63t
capital account commitment balance 资本帐承担额结余 ?XW+&!ar
Capital Adequacy Directive [CAD] 《资本充足指引》 ]$KH78MTW
capital adequacy ratio [CAR] 资本充足比率 =}_c=z?UY
capital allowance 资本免税额 j3A+:KDn3n
capital alteration 资本变更 h:j-Xd$H+
capital and liabilities ratio 资本负债比率 MqXA8D
capital and liquidity requirement 资本与流动资金的规定 /AW6XyMD_
capital appreciation 资本增值 >;0z-;k6
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 r ZGA9duy
capital assets 资本资产 rP#@*{";
capital at risk 风险资本 :t9(T?2
capital base 资本基础;资金基础 SE%i@}
capital charges 资本支出;资本费用
31J7# S2
capital commitment 资本承担 pE15[fJ`
capital contribution certificate 出资证明书 o$Hc5W([Z
capital convergence 划一资本充足比率 42Ql^ka
capital cost 资本成本;建设成本;建设费用 AF **@iG
capital cover 资本保证 +ZGOv,l
capital deficit 资本亏绌;资本赤字 Awe\KJ^`
capital divided into shares 资本分成股份 m,]Tl;f
capital element 资本因素;资本部分 .L6t3/^
capital equipment 资本设备 'Y>!xm
capital expenditure 资本开支;非经常开支 #`}g?6VHo
capital expenses 资本费用 yTbBYx9Bi
capital financing 筹集资本;以非经常收入支付非经常开支的结算 4Mg09
capital flow 资金流量 ZYu^Q6b3
capital formation 资本形成;集资 [NaU\;w\
capital formation figure 资本组合数字 :tR%y"
capital fund 资本基金 Fv e,&~
capital gain 资本增益;资本增值 rA{h/T"
capital gains tax 资本增值税 <%) :'0q&
capital goods 资本财货;资本货物 {zmo7~=
capital grant 非经常补助金;非经常拨款;建设补助金 cS{ l2}E
capital grant cycle 建设补助金周期 ;
Sh|6
capital injection 注入资本;注资 KAEf4/
capital input 投入资本 QR79^A@5
capital intensity 资本密集度 }L:LcM
capital intensive 资本密集 zz02F+H$Y
capital investment 资本投资 j>0S3P,
Capital Investment Fund 资本投资基金 (;Lz`r'
capital loss 资本损失 Rp. @
capital maintenance 资本保值;资本保留 w_A-:S
5C
capital market 资本市场;资金市场 @RT yCr
capital market instrument 资本市场票据 1\zI#"b ^
capital money 资本款项 Rra(/j<rQ
capital money subject to a trust 信托财产资本 %'^m6^g;
capital movement 资本流动 /?2yo{Fg
capital nature 资本性质 EKwS~G.b!
capital outlay 资本支出 7_q"%xH
capital portion 资本部分 Hk3HzN3
capital profit 资本利润 mb\vHu*53
capital project 基本工程项目;非经常开支项目 q@Q|oB0W$)
capital receipt 资本收入 I+u=H2][2
capital redemption 资本赎回 TpMfk7-
capital redemption business 资本赎回业务 D.$EvUSK<.
capital redemption contract 资本赎回合约 QC ?8
capital redemption reserve 资本赎回储备 uiHlaMf
capital reduction 资本减缩;减资 |a^ydwb
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] |Zkcs]8M!
股本削减计划〔香港联合交易所有限公司〕 `.[hOQ7
capital repayment 偿还资本 $o]suF;3
capital reserve 资本储备;后备资本 UP, 0`fh(y
capital revenue 资本收益;非经常收入 Jz3 q
Pr
capital spending 资本开支;资本支出;非经常开支 3PBg3Y$
capital stock 股本 j|+B|
capital stock subscription 认缴股本;认购股本 Hi.JL
capital subsidy 建设津贴;基本建设津贴 ~zYp(#0op
capital subvention 非经常资助金 P=u )Q _
capital sum 资本额 ?]5wX2G^|J
capital tax 资本税 %NxNZe
capital transfer tax 资本转移税 ,QG,tf?
capital turnover 资本周转率 d@#=cvW
capital value 资本价值 :Z1_;`>CT
capital works project 基本工程项目 EHo"y.ODg
Capital Works Reserve Fund 基本工程储备基金 XUMCz7&j
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 G_dia6
capitalization 资本化;资本总额 ts9N$?0:V
capitalization of interest 利息化作本金 'OF)`5sj
capitalized interest 化作本金的利息 GI6 EZ}.MZ
capitalized loan 转作资本的贷款 p4aM`PW8>=
capitalized value 资本还原值;资本化价值 /dWuHS
capitation grant 按人计算的补助金 rEddX
captive insurance business 专属自保保险业务 m=%W <8[V
car insurance 汽车保险 @6t3Us~/
Caribbean Development Bank 加勒比开发银行 JziMjR
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] C'zMOR6c
意大利嘉利堡银行 u&pLF%'EQ
cartel 同业联盟;卡特尔 :%!SzI?
cartelized rates system 联营式利率制度 @^;\(If2
cash 现金;现款 45ct*w
cash accounting system 现金会计制度 3c-ve$8u~
cash acquisition 以现金投资所得的资产 `o:)PTQNg
cash allowance 现金津贴 39k
P)cD
cash assets 现金资产 @&h<jM{D
cash at bank 银行现金;银行存款 =]7 \--
cash balance 现金结余 EE%OD~u&9#
cash basis 现金收付制;收付实现制 xFyMg&
cash basis accounting 现金收付制会计;收付实现制会计 -B`;Sx
cash bonus 现金红利 )Hev-C"
cash book 现金出纳帐;现金簿 kW-5H;>
cash client 现金客户 [3/P
EDkw
cash commission rebate 现金回佣 !)LR41>?
cash compensation 现金补偿 x`B:M7+\
cash contribution 现金承担额;现金分担额 6] <?+#uQ
cash cost 直接费用;现金成本 tQ|b?3
cash coupon 现金礼券 J^t=.-a|
cash credit 现金信贷 e3(0L I
cash deficit 现金赤字 Ulktd^A\
cash deposit and withdrawal 现金收支 S3 x:]E:
cash disbursement journal 现金支出日记簿 MJ92S(
cash disbursement slip 现金支出传票;现金支出单 *>\RGL;]8
cash flow 现金流量;银根 tQwbIX-7/
cash flow lending 流动现金放款;无抵押融资 qBCZ)JEN#U
cash flow statement 现金流量表;现金流动表 G~m(&,:Mu
cash flow surplus 现金流量盈余 KTf!Pf?g
cash in hand 库存现金;手头现金 co~TQpy^
cash in till 备用现金 tX)]ZuEi$
cash in transit 运送中现金;在运现金 QQrvT,]
cash input 投入现金 ShSh/0
cash input figure 现金投入数字 {/ty{
cash limit 现金支出限额;现金限额 # ^%'*/z
cash margin 现金保证金 +}^}
<|W6
cash market 现货市场;现金交易市场 kSI,Q!e\
cash offer 现金要约;现金补偿额 q<;9!2py
cash payment 现金付款;现金支付 (tVY
/(~#
cash position 现金头寸 <-lz_
cash price 现金价格 gu"Agct4
cash receipts journal 现金收入日记簿 >,~JQ%1
cash receiving slip 现金收入传票;现金收入单 x"N,oDs
cash settlement 现金结算 u
|f h!-
cash surplus 现金盈余 Hq%`DWus\
cash with order 订货付现;凭票即付 OZISh?
cashier's order 银行本票 ~&KfJ
cashier's order outstanding 未承兑的银行本票 4!monaB"e
cash-limited subhead 有现金支出限额的分目 .t~I[J\<
cash-sweep 现金彩票活动 MJ7!f+!5
casual client “散客”;“散户” wefQmRK
CCASS Depository 中央结算系统证券存管处 '!y ^
CCIC Finance Limited 中芝兴业财务有限公司 !\"C<*5
cedant 分出者 aV>w($tdd
ceding company 分出公司 &Nec(q<
ceding insurer 分出保险人 Ke\?;1+
ceiling 上限 3Um\?fj>}(
ceiling price 最高限价 ^Yn6kF
central bank 中央银行 =-vk}O0C
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 31bKgU{
central banking 中央银行业务 4y
P
$l
central banking function 中央银行职能 #G]s.by('
Central Clearing and Custodian System 中央结算及托管系统 52:oe1-8
Central Clearing and Depository System 中央结算及存管系统 qed;
UyN
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 zlXkD~GV
central clearing house 中央结算所 DE. Pw+5<.
central clearing system 中央结算制度;集体交收系统 [u-~<80
central custody system 中央托管系统 #b{otc)
central depository 中央存管处 @NV$!FB<
central depository system 中央证券存管制度 hL8QA!
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 Y$'fds4P
central rate 中央汇率;中心汇率 qdcCX:Z<
Central Registration Hong Kong Limited 香港中央证券登记有限公司 QtX ->6P>
Central Tender Board 中央投标委员会 `;i|
%$TU
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 HPU7
` b4
centralized budgetary and payments system 集中预算及支付制度 z3a
te^PJF
centred 12-month moving average 十二个月定位移动平均数 BD9` +9
certificate of approval 批准证明书 pX!S*(Q{
certificate of beneficial entitlement to property 资产权益证书 *D|6g|Hb
certificate of compliance 合格证明书;合约完成证明书 X|8Yz3:o
certificate of deposit [CD] 存款证 \DfvNeF
certificate of exemption from estate duty 豁免遗产税证明书 F.T~txQ~u
certificate of incorporation 公司注册证书;法团注册证书 VS 8|lgQ
certificate of incorporation of registered trustees 注册受托人法团证书 -;Hd_ ~O>j
certificate of indebtedness [CI] 负债证明书 SYl:X
certificate of insurance 保险证书 fV;&Ag*ZiV
certificate of interest 权益证明书;息票 SXgpj
certificate of means 资产证明书 JfC.U,7Nc
certificate of participation 参与证明书 @++
X H}
certificate of payment of profits tax 缴付利得税证明书 ZtB0:'o;
certificate of preference 特惠税证 N*@bJ*0
certificate of rateable value 应课差饷租值证明书 N%>/
e'(
certificate of registration 登记证书;注册证明书 hBN!!a|l
certificate of satisfaction 清偿证明书 hJaqW'S
certificate of transfer 转让证明书 LsBDfp5/
certificate to bearer 不记名证明书 {uw'7 d/
certification 核证 lOZ.{0{f,
certification fee 核证费 17nWrTxR$
certified cheque 经银行证明可兑现的支票 mp@ JsCU
certified public accountant [CPA] 执业会计师 s$`evX7D
certified statement 经证明的报表 dJCu`34Y'|
cessation of business 停业 ^=W%G^jJy
cession 分保 KnU "49
C.F. Finance Company Limited 浙一财务有限公司 M0_K%Z(zaR
chance 机会;中彩机会 :*Ckq~[Hg
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 ,g^Bu{?
change of domicile 迁册 "7gS*v,r
change to estimates 修订预算 9}3W0F;
change to the approved estimates of expenditure 核准开支预算的变动 @NX^__sa
charge 费用;押记;抵押 'v\!}6
charge number 税单号码 6G1Z"9<2*
charge on assets 资产的征税 y
?Q"-o (
charge upon general revenue 从政府一般收入中拨款支付 C'mmo&Pd
chargeable 可予征收;应课税的 ]=h
Ts%]w
chargeable agreement for sale 可予征收印花税的买卖协议 O|av(F9
chargeable income 应课税入息 kv) LH{
chargeable normal trading receipt 应课税的一般营业收入
)5]z[sE
chargeable profit 应课税利润 =Jem.Ph
chargeable to tax 应课税 p>R F4
charged to... 记入……帐目 )vPce
chargee 承押记人 OE:t!66
charge-holder 受押人 PqvwM2}4
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 ?F`lI""E
charging order 押记令 }H^# }
chargor's right 押记人的权利 t7-sCC0
charitable donation 慈善捐款 L{(r@Vu
charitable trust 慈善信托 HqN|CwGgJ:
charity property 慈善财产 F3 wRHq
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 b6NttY!3
charter 章程;特许权 v[lytX4)
charter of incorporation 成立章程 EiT
raWV"O
chartered accountant 特许会计师 R HF;AX n
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 s$Roe(J
Chartered Institute of Public Finance and Accountancy [United Kingdom] So!1l7b
特许公共财政及会计学会〔英国〕 D
Zh6/n#q
charterer 承租人 P.[>x
Chase Manhattan Asia Limited 美国大通亚洲有限公司 "~FXmKcX
Chase Manhattan Bank 美国大通银行 HWe.|fH:
chattels 实产 rJNf&x%6
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 R~c(^.|r
Che Hsing Finance Company Limited 浙兴财务有限公司 (EohxLl !p
check-and-balance system 制约平衡制度 t`DUY3>36
Chekiang First Bank Limited 浙江第一银行 rj{'X /
cheque 支票 ([$F5
q1TR
Chiao Yue Finance Company Limited 侨裕财务有限公司 #XmN&83_
Chiba Bank, Ltd. 千叶银行 /M'b137
Chicago Board of Options Exchange 芝加哥期权交易所 ";>D0h^D
Chicago Board of Trade 芝加哥交易所 7s[ ATu
Chicago Mercantile Exchange 芝加哥商品交易所 h]'fX
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 sRoZvp5
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 %X.Q\T
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 @MN>ye'T
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 =%RDT9T.
child allowance 子女免税额 ]|732Z
China & South Sea Bank Limited 中南银行 O050Q5zy
China Affairs Committee [Hong Kong Futures Exchange Limited]
hSg:Rqnk
中国事务委员会〔香港期货交易所有限公司〕 K1eoZ8=!
China concept stock 中国概念股 $9b||L
China Construction Bank 中国建设银行 IA+>dr
China Development Division [Stock Exchange of Hong Kong Limited] 6XX5K@
中国发展科〔香港联合交易所有限公司〕 [KjQW/sb'
China Economic News 《中国经济新闻》 c 9ghR0WM
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 xw?G?(WO
China State Bank Limited 国华商业银行 t zV"|s=o
Chinatrust Commercial Bank, Limited 中国信托商业银行 |E?%Cj^W
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 neZ_TT/3K
Chinese Bankers Club, Hong Kong 香港银行华员会 )p!dqlK
Chinese Banks' Association 香港华商银行公会 esLY1c%"/
Chinese Gold and Silver Exchange Society 金银业贸易场 m\~[^H~g
Chinese New Year bonus 年奖;年终花红 #b8/gRfS
chit fund 银会 :z"Uw*
Chiyu Banking Corporation Limited 集友银行有限公司 E8-p
,e,
Chiyu Finance Company Limited 集友财务有限公司 "#m*`n
Cho Hung Finance Limited 朝兴金融有限公司 50'6l
X(v,
choses in action 无形动产;据法权产 x3WY26e
chronological book 序时帐簿 huR<+ =!
Chubu Securities Finance Company 中部证券金融公司 B1p9pr
Chung Khiaw Bank Limited 崇侨银行 tL
IE^
Chung Nan Finance Company Limited 中南财务有限公司 ' u0{h
Chuo Trust & Banking Co., Ltd. 中央信托银行 a~{Stv
Chuo Trust Asia Limited 中央信托亚洲有限公司 7,O^c+
Citibank, N.A. 万国宝通银行 oVsl,V
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 $[]=6.s
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 2.:b
Citicorp International Limited 万国宝通国际有限公司 ~S=hxKI
civil debt 民事债项 fc\hQXYv
Civil Service Pension Reserve Fund 公务员退休金储备基金 g.9MPN
claim 申索;索偿;债权 wTTQIo60
claim equalization fund 申索平衡基金 J7E/2Sl
claim for refund of property tax 申请发还物业税 s%/0WW0y^
claim of debt 债权申索 (/N`Wu
claim on bank 对银行的债权 ?9PNCd3$d
claim to dividend 摊还债款申索 _c #P
claimant 申索人;索偿人 &E9%8Q)r(
claims statistics 申索统计数字 l_kH^ET
class of insurance business 保险业务类别 [Zua7&( 5
class of property 财产类别
9PR&/Q
F5
claw-back 递减率 RGxOb
clearance cost 清拆成本 wicg8[T=B
clearing 结算;票据交换;清算 }M9'N%PU
clearing account 结算帐户 =+"XV8Fi,
clearing and settlement system 结算和交收系统 /Pf7= P
clearing balance 结算差额 :!#-k
clearing bank 结算银行 ,f1+jC
clearing cheque 交换支票 dk3\~m%Pv
clearing house 结算所;票据交换所 B
j*X_m
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 Q2#)Jx\6!
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 $hN!DHz
clearing member 结算会员 ,
D&FCs%v
Clearing Members' Fund 结算会员基金 nF//y}
clearing participant 结算参与者 =RV$8.Xp
clearing rebate 结算费用的回佣 @lBH@HR=C
Clearing Rules [SEHK Options Clearing House Limited] F'h[g.\}
《结算规则》〔联交所期权结算所有限公司〕 t>b^S,
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 {`}RYfZ
Clerk to the Board of Review 税务上诉委员会书记 0
Q1}u@G
client 客户;委托人;当事人 */S,CV
client agreement 客户协议 Yhx~5p
client confidentiality 客户保密的责任 MQ,2v.
vZ.
client money 客户款项 wDSU~\
client statement 客户结单 p<J/J.E
clients fund 客户资金 "fmJ;W;#1
close 结算;收市;收盘 D1Fc7!TV
close a position 平仓;轧平头寸 |Rab'9U^
close company 股份不公开的公司 t
Y^:C[
close higher 收市时价位较高 ksK
lw_%o
close lower 收市时价位较低 ).vdKNzw
close mixed 收市时荣辱互见 !}vz_6)
close of exchange 交易所停市 'uPqe.#?
close of financial year 财政年度终结 _mO\Nw0
close out 平仓
*qR
tk
close out a long position 平长仓 mqE&phF,
close out a short position 平空仓 ,qr)}s-
close steady 收市时价格稳定 iE&`Fhf?
close the gap 弥补差距 M1oCa,8M+
closed position 平仓 B)c.`cfr*\
closed-end investment corporation 股份固定的投资公司 CBF>157B
close-out price 抛售价格 %b_zUFHPp
closing account 决算帐户 z24-hC
closing balance 期终结余;收市结余 LAvAjvRc
closing price 收市价;收盘价 yC _X@o-n
closing quotation 收市价;收市行情 Fs=nAn#
closing rate 收市汇价;收盘汇率 IYj-cm
closing transaction 平仓交易 9:esj{X
clothing levy 成衣税 4e5Ka{# <
club deposit 零存整付存款 00$W>Gr
Code of Aid 《资助则例》 eH6#'M4+\
Code of Banking Practice 《银行营运守则》 2R1W[,Ga!
Code of Best Practice [Stock Exchange of Hong Kong Limited] 4sva%Up
《最佳应用守则》〔香港联合交易所有限公司〕 K3@UoR
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〕 t[DXG2&
Code of Conduct for Persons Registered with the Securities and Futures Commission )X7ZX#ttH
《证券及期货事务监察委员会注册人操守准则》 mM95BUB
code of practice 实务守则;经营守则;执业守则 1 8&^k|
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 S]9xqiJW
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 3|~(9b{+
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 !u=[/>
Code on Pooled Retirement Funds 《集资退休基金守则》 ?vk&k(FT
Code on Share Repurchases [Share Repurchase Code] OgzPX^q/=
《公司购回本身股份守则》〔《股份购回守则》〕 DG&
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Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 ?= fJu\;
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 gFW1Nm_DJ
co-debtor 共同债务人 PgxU;N7Y
co-financing scheme 共同融资计划 0ogTQ`2Z:
cognizance 证明令 9x:c"S*
coin 硬币 $w65/
coin replacement programme 硬币取缔计划 :|d3BuY
coin set 套装硬币 b _6j77
coinage 硬币 %f^TZ,q$
Coinage Security Fund 硬币发行基金 |m?0h.O,
cold call 主动与准客户接触 iaR'):TD
collapse in prices 价格下泻;价格下挫;价格暴跌 \K>6-0r|
collateral 抵押品 8ayB<b>+]"
collateral bond 担保债券 /*8"S mte
collateral loan 抵押贷款 2B*9]AHny
collateral security 附属抵押品 '\\J95*`
collection 征收;收取 4w\')@`[jk
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 {=&