C: 5e7Y M@ng
z 3aGK
calendar year figure 历年数字 PIH\*2\/
call 催缴通知;认购期权 .{ v$;g
call deposit 通知存款;活期存款 @JGmOwZ
call loan 短期同业拆借;通知贷款 +JErc)%
call margin 补仓;追加保证金 =7V4{|ESfy
call market 短期同业拆放市场 SrKitSG
call money 短期同业拆借;活期贷款 uq3pk3
)W9
call option 认购期权;看涨期权 _UVpQ5pN
call price 赎回价格;提前赎回价 ob>)F^.iS
call warrant 认购认股权证;回购认股权证 eB~\~@
callable share 可收回股份;可兑付股份 u
8o!
called up share capital 已催缴股本 OQumAj
Canadian Dollar [CAD] 加拿大元 eu5te0{G
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 Aits<0
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 h@`Rk
cancellation price 取消费 <)ZQRE@
cap 上限 |5vcT,A
capital 资本;资金 hwGK),?"+
Capital Accord 《资本协定》 ]+:yfDtZd
capital account 资本帐;非经常帐 yx8G9SO?
capital account commitment balance 资本帐承担额结余 PMP{|yEx"
Capital Adequacy Directive [CAD] 《资本充足指引》 1"y!wsM%
capital adequacy ratio [CAR] 资本充足比率 "=a3"/u
capital allowance 资本免税额 ^8&}Nk[ j
capital alteration 资本变更 UC+Qn
capital and liabilities ratio 资本负债比率 jV2H61d
capital and liquidity requirement 资本与流动资金的规定 d>f;N+O%
capital appreciation 资本增值 /<-PW9X?
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 !*v%
s
capital assets 资本资产 0$|VkMq(
capital at risk 风险资本 "-f]d~P>
capital base 资本基础;资金基础 k^}[+IFJ
capital charges 资本支出;资本费用 pwN2Nzski
capital commitment 资本承担 Yh95W
capital contribution certificate 出资证明书 d.f0OhQ
capital convergence 划一资本充足比率 =b%f@x_U1
capital cost 资本成本;建设成本;建设费用 Z8=?Hu
capital cover 资本保证 b%lB&}uw}
capital deficit 资本亏绌;资本赤字 HwFg;r
capital divided into shares 资本分成股份 ]KuM's
capital element 资本因素;资本部分 PzPNvV/o
capital equipment 资本设备 437Wy+Q|e
capital expenditure 资本开支;非经常开支 9i\}^ s2
capital expenses 资本费用 Kyh6QA^
capital financing 筹集资本;以非经常收入支付非经常开支的结算 z<eu=OD4t
capital flow 资金流量 K#A&
capital formation 资本形成;集资 <4TI;yy6?
capital formation figure 资本组合数字 Y@ v][Q
capital fund 资本基金 0'd@8]|H
capital gain 资本增益;资本增值 q.J6'v lj/
capital gains tax 资本增值税 SAnr|<Y/
capital goods 资本财货;资本货物 3X(^`lAf)
capital grant 非经常补助金;非经常拨款;建设补助金 ZSNbf|ldiE
capital grant cycle 建设补助金周期 a>GA=r
capital injection 注入资本;注资 3.YH7rN
capital input 投入资本 | +;ZC y
capital intensity 资本密集度 $+PioSq
capital intensive 资本密集 Xt O..{qU
capital investment 资本投资 ftY&Q#[
Capital Investment Fund 资本投资基金 #)S }z+I
capital loss 资本损失 mH,s!6j?Vp
capital maintenance 资本保值;资本保留 4>(K~v5;N
capital market 资本市场;资金市场 Mg\588cI
capital market instrument 资本市场票据 Hs)]
capital money 资本款项 r)S:=Is5
capital money subject to a trust 信托财产资本 I~l_ky|a !
capital movement 资本流动 S+06pj4Ie
capital nature 资本性质 2M+RA}dX
capital outlay 资本支出 /eHf8l
capital portion 资本部分 @zS/J,:v}
capital profit 资本利润 W\[E
capital project 基本工程项目;非经常开支项目 P{dR
pH|
capital receipt 资本收入 OyDoktz$)
capital redemption 资本赎回 =-!jm? st*
capital redemption business 资本赎回业务 k?h{6Qd
capital redemption contract 资本赎回合约 Mzg3i*
capital redemption reserve 资本赎回储备 NATi)A"TZ
capital reduction 资本减缩;减资 ^:?z7m
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] q2
7Ac;y
股本削减计划〔香港联合交易所有限公司〕 W4 q9pHQ
capital repayment 偿还资本 _,^f,WO~
capital reserve 资本储备;后备资本 F-@yH
capital revenue 资本收益;非经常收入 GYw/KT~$
capital spending 资本开支;资本支出;非经常开支 u|23M,
capital stock 股本 8!v|`Ky
capital stock subscription 认缴股本;认购股本 O#igH
capital subsidy 建设津贴;基本建设津贴 26~rEOgJ
capital subvention 非经常资助金 5S? "<+J'
capital sum 资本额 d '2JMdbc
capital tax 资本税 :C;fEJN
capital transfer tax 资本转移税 =x w:@(]{
capital turnover 资本周转率 ;2h"YU-b
capital value 资本价值 cV:Q(|QC
capital works project 基本工程项目 +PYR
Capital Works Reserve Fund 基本工程储备基金 p3fVw]N
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 >]}VD "\
capitalization 资本化;资本总额 RCqL~7C+ k
capitalization of interest 利息化作本金 3Dc^lfn
capitalized interest 化作本金的利息 JK)|a@BtOT
capitalized loan 转作资本的贷款 W{IP}mM
capitalized value 资本还原值;资本化价值 [
2@Lc3<
capitation grant 按人计算的补助金 crd|r."
captive insurance business 专属自保保险业务 yYOV:3!"
car insurance 汽车保险 6AD&%v
Caribbean Development Bank 加勒比开发银行 ~(m6dPm$}m
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] XXwIp-'
意大利嘉利堡银行 sUF5Yq:9
cartel 同业联盟;卡特尔 BCExhp
cartelized rates system 联营式利率制度 y%--/;
cash 现金;现款 @lB1t=
D
cash accounting system 现金会计制度 dY?l
oFz
cash acquisition 以现金投资所得的资产 A f?&VD4K
cash allowance 现金津贴 h<m>S,@g
cash assets 现金资产 :%Z)u:~':
cash at bank 银行现金;银行存款 9F,XjPK=
cash balance 现金结余 yMNOjs'c {
cash basis 现金收付制;收付实现制 FIn)O-<
cash basis accounting 现金收付制会计;收付实现制会计 $.DD^ "9
cash bonus 现金红利 RW>F %P
cash book 现金出纳帐;现金簿 3!;o\bgK
cash client 现金客户 ivdPF dJ
cash commission rebate 现金回佣 \mN?5QCcE
cash compensation 现金补偿 o\j<EQb.
cash contribution 现金承担额;现金分担额 oi3Ix7
cash cost 直接费用;现金成本 -eSI"To L<
cash coupon 现金礼券 p*P0<01Z
cash credit 现金信贷 UIQ=b;J9
cash deficit 现金赤字 C~iFFh6:
cash deposit and withdrawal 现金收支 b(ryk./ogx
cash disbursement journal 现金支出日记簿 Vfw +m1sS
cash disbursement slip 现金支出传票;现金支出单 _}Gs9sHr0K
cash flow 现金流量;银根 RkdAzv!Y7
cash flow lending 流动现金放款;无抵押融资 # 9f
4{=\
cash flow statement 现金流量表;现金流动表 7Ph+Vs+h
cash flow surplus 现金流量盈余 `Geq,
cash in hand 库存现金;手头现金 d\z':d.Tt
cash in till 备用现金 ,Ur~DXY
cash in transit 运送中现金;在运现金 {iq{<;)U?U
cash input 投入现金 HSl$ U0
cash input figure 现金投入数字 ]*S_fme
cash limit 现金支出限额;现金限额 ,/L_9wV-\
cash margin 现金保证金 1 _W5@)
cash market 现货市场;现金交易市场 Qe/=(P<
cash offer 现金要约;现金补偿额 Hi{!<e2
cash payment 现金付款;现金支付 L3Q1az!Ct
cash position 现金头寸 _Q;M$.[zyR
cash price 现金价格 CQY/q@7
cash receipts journal 现金收入日记簿 $PbN=@
cash receiving slip 现金收入传票;现金收入单 Y@'1}=`J
cash settlement 现金结算 "ZVBn!
cash surplus 现金盈余 P3XP=G`E
cash with order 订货付现;凭票即付 ( Gxv?\
cashier's order 银行本票 D+_PyK~jc
cashier's order outstanding 未承兑的银行本票 1/qiE{NW
cash-limited subhead 有现金支出限额的分目 [laX~(ND{
cash-sweep 现金彩票活动 .yj=*N.
casual client “散客”;“散户” kqAQrg]n
CCASS Depository 中央结算系统证券存管处 c9E9Rx
CCIC Finance Limited 中芝兴业财务有限公司 T{K+1SPy4
cedant 分出者 o:Z*F0qm
ceding company 分出公司 .J\U|r
ceding insurer 分出保险人 >-y&k^a=
ceiling 上限 <Q-ufF85)
ceiling price 最高限价 A[':O*iB
central bank 中央银行 !"J*
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 tbv6-)Hs
central banking 中央银行业务 g?o$:>c
central banking function 中央银行职能 /[#{#:lo2
Central Clearing and Custodian System 中央结算及托管系统 L@R%*-a
Central Clearing and Depository System 中央结算及存管系统 I0jEhg%JZ
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 "Lpt@g[HF
central clearing house 中央结算所 8UL:C?eY
central clearing system 中央结算制度;集体交收系统 ;1OTK6
central custody system 中央托管系统 O,1u\Zy/
central depository 中央存管处 VZlvmN
central depository system 中央证券存管制度 SS~Txt75m
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 yxQAO_C
central rate 中央汇率;中心汇率 \&qVr1|
Central Registration Hong Kong Limited 香港中央证券登记有限公司 ^lMnwqx<
Central Tender Board 中央投标委员会 (U dDp"/
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 f,a4LF
centralized budgetary and payments system 集中预算及支付制度 J2[QHr&tn
centred 12-month moving average 十二个月定位移动平均数 qP<,"9!I
certificate of approval 批准证明书 UZX)1?U
certificate of beneficial entitlement to property 资产权益证书 >qUO_>
certificate of compliance 合格证明书;合约完成证明书 Tx_(^K
certificate of deposit [CD] 存款证 Iq}h}Wd
certificate of exemption from estate duty 豁免遗产税证明书 |~CnELF)
certificate of incorporation 公司注册证书;法团注册证书 ng<`2XgU
certificate of incorporation of registered trustees 注册受托人法团证书 gS|xicq!
certificate of indebtedness [CI] 负债证明书 }EIwkz8
certificate of insurance 保险证书 )LhO}zQ
certificate of interest 权益证明书;息票 $-AvH(@
certificate of means 资产证明书 >`\*{]
certificate of participation 参与证明书 OB^2NL~Q~
certificate of payment of profits tax 缴付利得税证明书 =,]J"n8|v
certificate of preference 特惠税证 h5l
Lb+
certificate of rateable value 应课差饷租值证明书 Gf]s?J^a
certificate of registration 登记证书;注册证明书 Pd;ClMa%
certificate of satisfaction 清偿证明书 |f}NO~CA
certificate of transfer 转让证明书 &lS0"`J=
certificate to bearer 不记名证明书 RK3/!C`
certification 核证 X5/{Mx`8Oz
certification fee 核证费 coFg69\^
certified cheque 经银行证明可兑现的支票 aC$g(>xFt
certified public accountant [CPA] 执业会计师 835Upj>
certified statement 经证明的报表 NU(/Yit
cessation of business 停业 IP;@unBl
cession 分保 hCvn(f
C.F. Finance Company Limited 浙一财务有限公司 4F4u1r+
chance 机会;中彩机会 .XB] X
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 pOYtN1uN|
change of domicile 迁册 YPy))>Q>cK
change to estimates 修订预算 G([vy#p
change to the approved estimates of expenditure 核准开支预算的变动
E$>e<
T
charge 费用;押记;抵押 {G0)mp,
charge number 税单号码 mfN@tMp
charge on assets 资产的征税 rWs5s!l,
charge upon general revenue 从政府一般收入中拨款支付 KJ)&(Yx
chargeable 可予征收;应课税的 N]<gHGj}
chargeable agreement for sale 可予征收印花税的买卖协议 XfrnM^oty
chargeable income 应课税入息 _dBU6U:V
chargeable normal trading receipt 应课税的一般营业收入 U
^9oc&
chargeable profit 应课税利润 S+y2eP G
chargeable to tax 应课税 =5M>\vt]
charged to... 记入……帐目 F`Y<(]+
chargee 承押记人 KUyJ"q<W
charge-holder 受押人 Yc V~S#b
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 (*x"6)`
charging order 押记令 k0IU~y%
chargor's right 押记人的权利 ] zY
charitable donation 慈善捐款 WO9/rF_
charitable trust 慈善信托 bC{8yV=)
charity property 慈善财产 M<srJ8|'
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 w1_Ux<RF
charter 章程;特许权 K)@}Ok"#\4
charter of incorporation 成立章程 "\[>@_p h
chartered accountant 特许会计师 pzr-}>xrZ
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 !~l%6Z5
Chartered Institute of Public Finance and Accountancy [United Kingdom] w$ {
特许公共财政及会计学会〔英国〕 cj#q7
charterer 承租人 B~#@fIL
Chase Manhattan Asia Limited 美国大通亚洲有限公司 y)E2=JQA/
Chase Manhattan Bank 美国大通银行 6<Wr
8u,
chattels 实产 j[`?`RyU
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 -*M:OF"Zh
Che Hsing Finance Company Limited 浙兴财务有限公司 P[K=']c
check-and-balance system 制约平衡制度 m^.C(}
Chekiang First Bank Limited 浙江第一银行 %p60pn[(
cheque 支票 1F,_L}=o1s
Chiao Yue Finance Company Limited 侨裕财务有限公司 y21uvp'
Chiba Bank, Ltd. 千叶银行 @GtZK
Chicago Board of Options Exchange 芝加哥期权交易所 <6~;-ZQY
Chicago Board of Trade 芝加哥交易所 A%2}?Ds
Chicago Mercantile Exchange 芝加哥商品交易所 Z5[:Zf?h7J
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 sK?-@
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 j2M(W/_
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 rtx]dc1m
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 Ohag%<1#
child allowance 子女免税额 #Vigu,zY
China & South Sea Bank Limited 中南银行 hFfaaB
China Affairs Committee [Hong Kong Futures Exchange Limited] KgWT&^t
中国事务委员会〔香港期货交易所有限公司〕 p ri{vveN@
China concept stock 中国概念股 =3C)sz}
China Construction Bank 中国建设银行 V^+:U>$w
China Development Division [Stock Exchange of Hong Kong Limited] 'e64%t
中国发展科〔香港联合交易所有限公司〕 ~(/HgFLLu
China Economic News 《中国经济新闻》 CWQ2iu<_0
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕
m5aaY
China State Bank Limited 国华商业银行 ?\M6P?tpo&
Chinatrust Commercial Bank, Limited 中国信托商业银行 k&s7-yY
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 Fd&!-`T?
Chinese Bankers Club, Hong Kong 香港银行华员会 )>5k'1
Chinese Banks' Association 香港华商银行公会 u/c3omY"#
Chinese Gold and Silver Exchange Society 金银业贸易场 ]Hy PJ
Chinese New Year bonus 年奖;年终花红 )"uG*}\?b
chit fund 银会 <,4(3 >js
Chiyu Banking Corporation Limited 集友银行有限公司 veg!mY2&
Chiyu Finance Company Limited 集友财务有限公司 9/(c cj
Cho Hung Finance Limited 朝兴金融有限公司 D#1~]d
choses in action 无形动产;据法权产 S5KYZ
W
chronological book 序时帐簿 _l=
Chubu Securities Finance Company 中部证券金融公司 UiZp-Y%ki
Chung Khiaw Bank Limited 崇侨银行 C}'="g^=sl
Chung Nan Finance Company Limited 中南财务有限公司 Ef!p:HBJ
Chuo Trust & Banking Co., Ltd. 中央信托银行 ~9{;VKgK
Chuo Trust Asia Limited 中央信托亚洲有限公司 >1G*ya)
Citibank, N.A. 万国宝通银行 p30&JJ!~"
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 8G] m7Z
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 GTe:k
Citicorp International Limited 万国宝通国际有限公司 ca*[n~np
civil debt 民事债项 yWi0tE{
Civil Service Pension Reserve Fund 公务员退休金储备基金 :qTcxzV
claim 申索;索偿;债权 (<ZkmIXN
claim equalization fund 申索平衡基金 X\2hKUkT
claim for refund of property tax 申请发还物业税 ko2j|*D6@~
claim of debt 债权申索 .r5oN +?e
claim on bank 对银行的债权 .4FcZJvy
claim to dividend 摊还债款申索 XuoEAu8]
claimant 申索人;索偿人 n(YHk\2
claims statistics 申索统计数字 /8t+d.r;/
class of insurance business 保险业务类别 0uO=wOIhH
class of property 财产类别 WAXts]=
claw-back 递减率 m<"fRT!Y
clearance cost 清拆成本 RLOQ>vYY
clearing 结算;票据交换;清算 yUmsE-W
clearing account 结算帐户 I''R\Bp
clearing and settlement system 结算和交收系统 A{x
7
clearing balance 结算差额 2qMsa>~
clearing bank 结算银行 ZWRRh^
clearing cheque 交换支票 bH&)rn
clearing house 结算所;票据交换所 G? gXK W
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 D *I;|.=u
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 "Lq|66
clearing member 结算会员 cgxFEv
Clearing Members' Fund 结算会员基金 auTTvJ
clearing participant 结算参与者 56SS
>b
clearing rebate 结算费用的回佣 f
H|QAMfOu
Clearing Rules [SEHK Options Clearing House Limited] <!}l~Ln15
《结算规则》〔联交所期权结算所有限公司〕 i(yAmo9h
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 L\wpS1L(
Clerk to the Board of Review 税务上诉委员会书记 5YI/Ec
client 客户;委托人;当事人 Dnm.!L8
client agreement 客户协议 9Jy2T/l
client confidentiality 客户保密的责任 AYA&&