C: _Gpq=(q)
}WN0L?h.E
calendar year figure 历年数字 Mbt}G|;8H7
call 催缴通知;认购期权 I1H} 5bf3
call deposit 通知存款;活期存款 >UP{=`
call loan 短期同业拆借;通知贷款 ed,w-;(n~
call margin 补仓;追加保证金 >@2l/x8;
call market 短期同业拆放市场 Dn6 k,nVh
call money 短期同业拆借;活期贷款 NW.<v
/?=,
call option 认购期权;看涨期权 cR0RJ$[d
call price 赎回价格;提前赎回价 S_z}h
call warrant 认购认股权证;回购认股权证 UeG$lMV
callable share 可收回股份;可兑付股份 SX{shM2
called up share capital 已催缴股本 yMQuM:d
Canadian Dollar [CAD] 加拿大元 H?dmNwkPY
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 PgKA>50a
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 1I?D$I>CV
cancellation price 取消费 }HM8VAH
cap 上限 lF:gQ]oc
capital 资本;资金 6z^Kg~a
Capital Accord 《资本协定》 4{:W5eT! /
capital account 资本帐;非经常帐 $II[b-X?S
capital account commitment balance 资本帐承担额结余 /\%K7\
Capital Adequacy Directive [CAD] 《资本充足指引》 Q]';1#J\
capital adequacy ratio [CAR] 资本充足比率 H$^b.5K
capital allowance 资本免税额 9I a4PPEH1
capital alteration 资本变更 ?G5JAG`
capital and liabilities ratio 资本负债比率 .b4_O
CGg
capital and liquidity requirement 资本与流动资金的规定 9.KOrg5}L
capital appreciation 资本增值 :q V}v2
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〕 1_Um6vS#
capital assets 资本资产 TJ:B_F*bSk
capital at risk 风险资本 OHqc,@a;+
capital base 资本基础;资金基础 $J/Z~(=JT
capital charges 资本支出;资本费用 O7#ECUH
capital commitment 资本承担 ~~?4w.k
capital contribution certificate 出资证明书 k)W8%=R
capital convergence 划一资本充足比率 BReNhk)S
capital cost 资本成本;建设成本;建设费用 wW3fsXu
capital cover 资本保证 gr'M6&>
capital deficit 资本亏绌;资本赤字 Dt~Jx\\
capital divided into shares 资本分成股份 gI&& LwT4
capital element 资本因素;资本部分 &%~2Wm
capital equipment 资本设备 {iP^51fy
capital expenditure 资本开支;非经常开支 |~mi6 lJ6
capital expenses 资本费用 M DnT
capital financing 筹集资本;以非经常收入支付非经常开支的结算 ZQT14. $L
capital flow 资金流量 m6aq_u{W
capital formation 资本形成;集资 +\FTR
capital formation figure 资本组合数字 5!ll
#/ {`
capital fund 资本基金 /B$"fxFf
capital gain 资本增益;资本增值 ckqU2ETpD}
capital gains tax 资本增值税 G?LPj*=$?
capital goods 资本财货;资本货物 %}+!%A.3
capital grant 非经常补助金;非经常拨款;建设补助金 8K!
l X
capital grant cycle 建设补助金周期 kL.JrbM"
capital injection 注入资本;注资 z6)SaSYE
capital input 投入资本 &qki
NS
capital intensity 资本密集度 Z!TLWX"
capital intensive 资本密集 `~Eo;'( +^
capital investment 资本投资 Le9^,B@Pb
Capital Investment Fund 资本投资基金 m*L*# ZBS
capital loss 资本损失
* P_
3A:_
capital maintenance 资本保值;资本保留 DLYk#d: q?
capital market 资本市场;资金市场 0]l _qxv
capital market instrument 资本市场票据 kji*7a?y
capital money 资本款项 QE&rpF7l{
capital money subject to a trust 信托财产资本 PaF`dnJ
capital movement 资本流动 )%q]?@kB
capital nature 资本性质 FbB>
Md;
capital outlay 资本支出 4h>Dpml
capital portion 资本部分 @
8yV 15!
capital profit 资本利润 Egv (n@1
capital project 基本工程项目;非经常开支项目 8LP L4l
capital receipt 资本收入 _ x&Y'X|
capital redemption 资本赎回 8(UUc>g
capital redemption business 资本赎回业务 ylF%6!V}4V
capital redemption contract 资本赎回合约 <4z |"(
capital redemption reserve 资本赎回储备 ]/!#:
capital reduction 资本减缩;减资 jX^uNmb
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] 8kQ
>M
股本削减计划〔香港联合交易所有限公司〕 Vx@JP93|
capital repayment 偿还资本 SI=vA\e
capital reserve 资本储备;后备资本 sE$!MQb
capital revenue 资本收益;非经常收入 u8pJjn;
capital spending 资本开支;资本支出;非经常开支 *<n]"-
capital stock 股本 :ND5po#(
capital stock subscription 认缴股本;认购股本 *TY?*H
capital subsidy 建设津贴;基本建设津贴 ANEW^\
capital subvention 非经常资助金 =Mb!&qq
capital sum 资本额 ]}2+yK
capital tax 资本税 XVjs0/5b
capital transfer tax 资本转移税 '~RP+
capital turnover 资本周转率 DfP4 `
capital value 资本价值 q.0a0/R
capital works project 基本工程项目 q3\
YL?
Capital Works Reserve Fund 基本工程储备基金 <Q'J=;vV
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 S[rz=[7{
capitalization 资本化;资本总额 3z9}cOFq]z
capitalization of interest 利息化作本金 )CQ'kHT<e
capitalized interest 化作本金的利息 z=>U>
capitalized loan 转作资本的贷款 <A +VS
capitalized value 资本还原值;资本化价值 yTWP1
capitation grant 按人计算的补助金 )Xxu-/-
captive insurance business 专属自保保险业务 !6:kJL}U
car insurance 汽车保险 GU'/-6-T
Caribbean Development Bank 加勒比开发银行 '#REbY5ev
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] oJJ2y
意大利嘉利堡银行 0R&$P6
cartel 同业联盟;卡特尔 b f.__3{
cartelized rates system 联营式利率制度 5LU8QHj3
cash 现金;现款 ;
F% 3b47
cash accounting system 现金会计制度 nZe2bai
cash acquisition 以现金投资所得的资产 /k3v\Jq{
cash allowance 现金津贴 F$P8"q+
cash assets 现金资产 ]6NpHDip1
cash at bank 银行现金;银行存款 1w}%>e-S
cash balance 现金结余 eO#Kn'5
cash basis 现金收付制;收付实现制 6m_
fEkS[
cash basis accounting 现金收付制会计;收付实现制会计 ].=&^0cg
cash bonus 现金红利 s86Ij>VLf
cash book 现金出纳帐;现金簿 9|v3lGK(
cash client 现金客户 \<WRk4D
cash commission rebate 现金回佣 =n>&Bl-Bl
cash compensation 现金补偿 pIBL85Xe
cash contribution 现金承担额;现金分担额 F)'kN2
cash cost 直接费用;现金成本 .6Tan2[%
cash coupon 现金礼券 XVcY?_AS#
cash credit 现金信贷 (LzVWz m
cash deficit 现金赤字 4 {JoeIRyz
cash deposit and withdrawal 现金收支 :/
,h)h)|
cash disbursement journal 现金支出日记簿 ehB (?
cash disbursement slip 现金支出传票;现金支出单 >ENZ['F
cash flow 现金流量;银根 XlPq>@4p
cash flow lending 流动现金放款;无抵押融资 R{"Kh2q_
cash flow statement 现金流量表;现金流动表 Mz,G;x}
cash flow surplus 现金流量盈余 &@CcH_d*
cash in hand 库存现金;手头现金 x5[wF6A
cash in till 备用现金 ZYr6Wn
cash in transit 运送中现金;在运现金 k^B<t'
cash input 投入现金 D+G?:mR
cash input figure 现金投入数字 $'#hCs
cash limit 现金支出限额;现金限额 f& P'Kxj_
cash margin 现金保证金 0Z9>%\km_
cash market 现货市场;现金交易市场 Vx$ ?)&
cash offer 现金要约;现金补偿额 <7-:flQz~
cash payment 现金付款;现金支付 X6I"&yct
cash position 现金头寸 "NR`{1f:O
cash price 现金价格 cKt=_4Lf
cash receipts journal 现金收入日记簿 7M;7jI/C
cash receiving slip 现金收入传票;现金收入单 yO\.dp
cash settlement 现金结算 -\C;2&(
cash surplus 现金盈余 r:fMd3;gq
cash with order 订货付现;凭票即付 BEWDTOY[
cashier's order 银行本票 Lky<L96
cashier's order outstanding 未承兑的银行本票 ~>vv9-_
cash-limited subhead 有现金支出限额的分目 57 (bd0@8
cash-sweep 现金彩票活动 7]se!k,
casual client “散客”;“散户” r'!L}^n
CCASS Depository 中央结算系统证券存管处 \
vf&Ldk
CCIC Finance Limited 中芝兴业财务有限公司 m,YBk<Bx
cedant 分出者 _p0@1 s(U
ceding company 分出公司 SVKjhZK
ceding insurer 分出保险人 bzYj`t?
ceiling 上限 LYY3*d
ceiling price 最高限价 9yla &XTD
central bank 中央银行 %
NSb8@
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 L-.
+yNX)
central banking 中央银行业务 {/|RKV83
central banking function 中央银行职能 x_Y03__/
Central Clearing and Custodian System 中央结算及托管系统 +/+:D9j ,
Central Clearing and Depository System 中央结算及存管系统 4yy9m8/
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 d)hA'k
central clearing house 中央结算所 kucH=96
central clearing system 中央结算制度;集体交收系统 r{oRN
central custody system 中央托管系统 *?Hc8y-dG,
central depository 中央存管处 /j%(Z/RM
central depository system 中央证券存管制度 9R$0[HbI3
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 hO8~Rg
central rate 中央汇率;中心汇率 hb@,fgo!Q
Central Registration Hong Kong Limited 香港中央证券登记有限公司 q|N,?f9
Central Tender Board 中央投标委员会 ~4-:;8a
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 C8dC_9
centralized budgetary and payments system 集中预算及支付制度 _,r2g8qm
centred 12-month moving average 十二个月定位移动平均数 d2'1
6.lV
certificate of approval 批准证明书 nh"8on]M~
certificate of beneficial entitlement to property 资产权益证书 Klr+\R@(n
certificate of compliance 合格证明书;合约完成证明书 JTg:3<L
certificate of deposit [CD] 存款证 z{;~$."
certificate of exemption from estate duty 豁免遗产税证明书 pE&'Xr#P>
certificate of incorporation 公司注册证书;法团注册证书 oUSv)G.zb
certificate of incorporation of registered trustees 注册受托人法团证书 l-/fFy)T
certificate of indebtedness [CI] 负债证明书 R3 Zg,YM
certificate of insurance 保险证书 3Lg)237&j
certificate of interest 权益证明书;息票 J ZH~ {
certificate of means 资产证明书 hB[VU
";
certificate of participation 参与证明书 |azdFf6A:[
certificate of payment of profits tax 缴付利得税证明书 C?OqS+
certificate of preference 特惠税证 !i4/#H
certificate of rateable value 应课差饷租值证明书 Lp1\vfU<+
certificate of registration 登记证书;注册证明书 I(rZ(|^A
certificate of satisfaction 清偿证明书 u9c^:Op
certificate of transfer 转让证明书 zDK"Y{
certificate to bearer 不记名证明书 GpwoS1#)0|
certification 核证 /Py1Q
certification fee 核证费 /7[U J'
certified cheque 经银行证明可兑现的支票 >~+qU&'2
certified public accountant [CPA] 执业会计师 $X\deJ1Hi
certified statement 经证明的报表 *WzvPl$e
cessation of business 停业 kg/<<RO
cession 分保 n,Gvgf
C.F. Finance Company Limited 浙一财务有限公司 C3k[ipCN
chance 机会;中彩机会 p)&Yr
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 U 7_1R0h
change of domicile 迁册 gPJZpaS
change to estimates 修订预算 .#Vup{.
change to the approved estimates of expenditure 核准开支预算的变动 Al}D~6MD
charge 费用;押记;抵押 Sv#S_jh
charge number 税单号码 !_i;6UVG
charge on assets 资产的征税 QZZt9rA;
charge upon general revenue 从政府一般收入中拨款支付 5Z]]xR[
chargeable 可予征收;应课税的 Y%zYO
chargeable agreement for sale 可予征收印花税的买卖协议 nyl[d|pVa
chargeable income 应课税入息 H{1'OC
chargeable normal trading receipt 应课税的一般营业收入 .X.,.vHx
chargeable profit 应课税利润 &=>|? m8
chargeable to tax 应课税 v?O6|0#x
charged to... 记入……帐目 GS)4,.
chargee 承押记人 c9/&A
charge-holder 受押人 L9}%tEP
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 IIh \d.o
charging order 押记令 xq@_'
3X
chargor's right 押记人的权利 H*KZZTKd
charitable donation 慈善捐款 W ])Lc3X
charitable trust 慈善信托 fUKi@*^ZUa
charity property 慈善财产 oVAY}q|wU
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 DnP
"7}v
charter 章程;特许权 HSG7jC'_
charter of incorporation 成立章程 +3d.JQoKl
chartered accountant 特许会计师 OAiSE`
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 (8Inf_59
Chartered Institute of Public Finance and Accountancy [United Kingdom] &@U)
特许公共财政及会计学会〔英国〕 k1_"}B5
charterer 承租人 N+nv#]{
Chase Manhattan Asia Limited 美国大通亚洲有限公司 VRQD
Chase Manhattan Bank 美国大通银行 YiGSFg
chattels 实产 c,L{Qv"n{
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 A7enC,Ey
Che Hsing Finance Company Limited 浙兴财务有限公司 ^| r6>b
check-and-balance system 制约平衡制度 _C4N6YdU
Chekiang First Bank Limited 浙江第一银行 |!6<L_31%
cheque 支票 ZNUSHxA
Chiao Yue Finance Company Limited 侨裕财务有限公司 Fi8#r)G.
Chiba Bank, Ltd. 千叶银行 T*1 `MIkv
Chicago Board of Options Exchange 芝加哥期权交易所 (dnaT-M3
Chicago Board of Trade 芝加哥交易所 pPH"6
Chicago Mercantile Exchange 芝加哥商品交易所 0
zn }l6OS
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 {oVoN>gp
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 Qj3l>O
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 8{B]_:
-:
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 U
UYx-x
child allowance 子女免税额 f?BApm
China & South Sea Bank Limited 中南银行 [AN= G!r
China Affairs Committee [Hong Kong Futures Exchange Limited] ., =\/ C<
中国事务委员会〔香港期货交易所有限公司〕 c2~oPUj
China concept stock 中国概念股 [kKg?I$D@B
China Construction Bank 中国建设银行 [,TK"
China Development Division [Stock Exchange of Hong Kong Limited] 'z$!9ufY,
中国发展科〔香港联合交易所有限公司〕 Aa!#=V1d
China Economic News 《中国经济新闻》 u5I#5
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 <(tnClAn
China State Bank Limited 国华商业银行 @g%^H)T
Chinatrust Commercial Bank, Limited 中国信托商业银行 1zGhX]z
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 m#|h22^H
Chinese Bankers Club, Hong Kong 香港银行华员会 c 4
bo
Chinese Banks' Association 香港华商银行公会 &s~b1Va
Chinese Gold and Silver Exchange Society 金银业贸易场 *z
}<eq
Chinese New Year bonus 年奖;年终花红 *wl&Zzx
chit fund 银会 #-7m@EU;O
Chiyu Banking Corporation Limited 集友银行有限公司 b{(= C
3
Chiyu Finance Company Limited 集友财务有限公司 j<PpCL_8%
Cho Hung Finance Limited 朝兴金融有限公司 +@BjQ|UZ
choses in action 无形动产;据法权产 :TRhk.
chronological book 序时帐簿 DTN)#GCtF
Chubu Securities Finance Company 中部证券金融公司 f\X7h6k8{
Chung Khiaw Bank Limited 崇侨银行 #v\o@ArX
Chung Nan Finance Company Limited 中南财务有限公司 V]W-**j<
Chuo Trust & Banking Co., Ltd. 中央信托银行 l|L
]==M
Chuo Trust Asia Limited 中央信托亚洲有限公司 VpyqVbx1
Citibank, N.A. 万国宝通银行 EXizRL-9o
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 uGY(`
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 *T-v^ndJh
Citicorp International Limited 万国宝通国际有限公司 f5P@PG]{
civil debt 民事债项 9iM[3uyO
Civil Service Pension Reserve Fund 公务员退休金储备基金 jpt-5@5O
claim 申索;索偿;债权 u!TMt8+c
claim equalization fund 申索平衡基金 ;.I,R NM
claim for refund of property tax 申请发还物业税 lnWscb3t
claim of debt 债权申索 =y]FcxF
claim on bank 对银行的债权 !f01.Tq8
claim to dividend 摊还债款申索 +z O.|`+
claimant 申索人;索偿人 W.7XShwd*2
claims statistics 申索统计数字 il~A(`+YO
class of insurance business 保险业务类别 WKB
K)=
class of property 财产类别 2@>#?c7
claw-back 递减率 LB/1To
clearance cost 清拆成本 )~C+nb '6/
clearing 结算;票据交换;清算 It8s#o q8
clearing account 结算帐户 ,jJbQIu#
clearing and settlement system 结算和交收系统 19*D*dkBR
clearing balance 结算差额 LNOz.2fr>
clearing bank 结算银行 # 5b
clearing cheque 交换支票 H|s,;1#
clearing house 结算所;票据交换所 5NN`tv
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 eD)@:K
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 :$^cY>o
clearing member 结算会员 (
P\oLr9
Clearing Members' Fund 结算会员基金 &w{:
qBa
clearing participant 结算参与者 =q<t,U P8
clearing rebate 结算费用的回佣 ^
Q
Clearing Rules [SEHK Options Clearing House Limited] ^-g-]?q
《结算规则》〔联交所期权结算所有限公司〕 LDYk\[81
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 x.ucsb
Clerk to the Board of Review 税务上诉委员会书记 I9hZ&ed16
client 客户;委托人;当事人 m98w0D@Ee
client agreement 客户协议 `s~[q
client confidentiality 客户保密的责任 H{ +[
,l
client money 客户款项 ';KZ.D
client statement 客户结单 !Nx'4N`&l
clients fund 客户资金 I`S?2i2H
close 结算;收市;收盘 Ybp';8V
close a position 平仓;轧平头寸 pe>[Ts`2F
close company 股份不公开的公司 &b=OT%D~FU
close higher 收市时价位较高 Z>_F:1x
close lower 收市时价位较低 M&5De{LS}
close mixed 收市时荣辱互见 2SJ|$VsLaE
close of exchange 交易所停市 JB9s#`
close of financial year 财政年度终结 arb'.:[z^
close out 平仓 !b?`TUt
close out a long position 平长仓 6rh^?B
close out a short position 平空仓 H57wzG{xG
close steady 收市时价格稳定 VY j
pl
close the gap 弥补差距 ^$~&e :{
closed position 平仓
EzGO/uZ]
closed-end investment corporation 股份固定的投资公司 yBnUz"
close-out price 抛售价格 4N_iHe5U
closing account 决算帐户 x2Dg92
closing balance 期终结余;收市结余 B;r` 1
G
closing price 收市价;收盘价 zTW)SX_O
closing quotation 收市价;收市行情 Qkx}A7sK
closing rate 收市汇价;收盘汇率 bxvpj
closing transaction 平仓交易 Fg^Z g\X3
clothing levy 成衣税 Tw@:sWC
club deposit 零存整付存款 s E0ldN"
Code of Aid 《资助则例》 xAu&O\V
Code of Banking Practice 《银行营运守则》 a4x(lx&
Code of Best Practice [Stock Exchange of Hong Kong Limited] MBO>.M$B
《最佳应用守则》〔香港联合交易所有限公司〕 xMD]b
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〕 >/9on.
Code of Conduct for Persons Registered with the Securities and Futures Commission +a74] H"
《证券及期货事务监察委员会注册人操守准则》 *s (L!+
code of practice 实务守则;经营守则;执业守则 DUWSY?^c
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 ;]Ko7M(4
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 ;\rKkH"K8n
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 {:ZsUnzm
Code on Pooled Retirement Funds 《集资退休基金守则》 OJXK]dZ
Code on Share Repurchases [Share Repurchase Code] ySNXjH
Q=
《公司购回本身股份守则》〔《股份购回守则》〕 cp L '
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 K%(DRkj)
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 w?"s6L3
co-debtor 共同债务人 <gjA(xT5
co-financing scheme 共同融资计划 *7^w}v+.
cognizance 证明令 U{Moyj
coin 硬币 {/q4W; D
coin replacement programme 硬币取缔计划 G&d