C: `e9uSF:9C
|f:d72{Qr
calendar year figure 历年数字 'i(p@m<'
call 催缴通知;认购期权 Q'a N|^w"f
call deposit 通知存款;活期存款 1ZL_;k
call loan 短期同业拆借;通知贷款 +wUhB\F
*
call margin 补仓;追加保证金 Dgm%Ng
call market 短期同业拆放市场 84!4Vz^
call money 短期同业拆借;活期贷款 if}]8
call option 认购期权;看涨期权 rl^LSz
call price 赎回价格;提前赎回价 H n!vTB
call warrant 认购认股权证;回购认股权证 h(8;7}K
callable share 可收回股份;可兑付股份 o3yqG#dA
called up share capital 已催缴股本 cx,A.Lc
Canadian Dollar [CAD] 加拿大元 +lT]s#Fif
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 PbPP1G')
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 ]= NYvv>H
cancellation price 取消费 :'dc=C
cap 上限 1QJ$yr
capital 资本;资金 )A0&16<
Capital Accord 《资本协定》 .O#lab`:2
capital account 资本帐;非经常帐 YgiGI
<U
capital account commitment balance 资本帐承担额结余 2A%T!9J3
Capital Adequacy Directive [CAD] 《资本充足指引》 NACY;XQ%
capital adequacy ratio [CAR] 资本充足比率 5dp#\J@
capital allowance 资本免税额 8@aS9th$
capital alteration 资本变更 Rdg0WT*;j
capital and liabilities ratio 资本负债比率 O|RO
j
capital and liquidity requirement 资本与流动资金的规定 DjIswI1I
capital appreciation 资本增值 #(IMRdUf
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〕 ~|9LWp_
capital assets 资本资产 #Q@6:bBzv
capital at risk 风险资本 Kk9 8FI0]
capital base 资本基础;资金基础 ;0!Wd
capital charges 资本支出;资本费用 zzQH@D1
capital commitment 资本承担 'q'Y:A?,
capital contribution certificate 出资证明书 8~)[d!'
capital convergence 划一资本充足比率 4) iEj
capital cost 资本成本;建设成本;建设费用 ijqdZ+
capital cover 资本保证 &{/>Sv!6#
capital deficit 资本亏绌;资本赤字 s~$4bN>LD
capital divided into shares 资本分成股份 (YJAT
capital element 资本因素;资本部分 #=H}6!18
capital equipment 资本设备 Zax]i,Bx
capital expenditure 资本开支;非经常开支 -b)zira
capital expenses 资本费用 `7%eA9*.m
capital financing 筹集资本;以非经常收入支付非经常开支的结算 E@jl: -*E
capital flow 资金流量 NoAb}1uae
capital formation 资本形成;集资 5SL>q`t.bd
capital formation figure 资本组合数字 pInWKj[y1
capital fund 资本基金 HCIF9{o1j>
capital gain 资本增益;资本增值 aF{i
A\
capital gains tax 资本增值税 ')<FLCFwT
capital goods 资本财货;资本货物 56Y5kxmi
capital grant 非经常补助金;非经常拨款;建设补助金 :J`!'{r
capital grant cycle 建设补助金周期 C)96/k
capital injection 注入资本;注资 i>Bi&azx
capital input 投入资本 bus=LAJt=
capital intensity 资本密集度 _
1{5~
capital intensive 资本密集 |J Q:.h
capital investment 资本投资 ;v+uv f
Capital Investment Fund 资本投资基金 x\hn;i<
capital loss 资本损失 !J=;Z9
capital maintenance 资本保值;资本保留 WQLL[{mhS
capital market 资本市场;资金市场 TJ[jZuT:
capital market instrument 资本市场票据 gZEA;N:H%<
capital money 资本款项 DVoV:pk
capital money subject to a trust 信托财产资本 n{Qh8"
capital movement 资本流动 3d'ikkXK
capital nature 资本性质 y [9}[NMZ
capital outlay 资本支出 06@0r
capital portion 资本部分 To8v#.i
capital profit 资本利润 wt.{Fqm
capital project 基本工程项目;非经常开支项目 M}oj!xGB
capital receipt 资本收入 . 02(O
capital redemption 资本赎回 ?3TK7]1V:
capital redemption business 资本赎回业务 (bFWT_CChz
capital redemption contract 资本赎回合约 i)= 89?8
capital redemption reserve 资本赎回储备 l6B ^sc*@
capital reduction 资本减缩;减资 gqdB!l4
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] KaQq[a
股本削减计划〔香港联合交易所有限公司〕 `{|}LFS>
capital repayment 偿还资本 &Y>~^$`J
capital reserve 资本储备;后备资本 mz VuQ
capital revenue 资本收益;非经常收入 v6P~XK}G
capital spending 资本开支;资本支出;非经常开支 R`C_CsXir
capital stock 股本 "">fn(
capital stock subscription 认缴股本;认购股本 %cr]ZR
capital subsidy 建设津贴;基本建设津贴 PDq}Tq
capital subvention 非经常资助金 LYy:IBI7_
capital sum 资本额 T3t~=b>&L
capital tax 资本税 )Kk(P/s
capital transfer tax 资本转移税 Fma`Cm.
capital turnover 资本周转率 mf;^b.mKh
capital value 资本价值 t6%xit+
capital works project 基本工程项目 FP'u)eU&3
Capital Works Reserve Fund 基本工程储备基金 \eMYw7y5M
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 J ]Gc
capitalization 资本化;资本总额 &iND&>?
capitalization of interest 利息化作本金 4}8+)Pd
capitalized interest 化作本金的利息 -m'3L7:
capitalized loan 转作资本的贷款 a,57`Ks+n<
capitalized value 资本还原值;资本化价值 >,"D9!
capitation grant 按人计算的补助金 !!+/Wgd:6
captive insurance business 专属自保保险业务 [5p7@6:$u
car insurance 汽车保险 KG-k$glD
Caribbean Development Bank 加勒比开发银行 ;vv!qBl|@
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] \,%o>M'
意大利嘉利堡银行 QVG0>,+}$
cartel 同业联盟;卡特尔 ;[OJ-|Q
cartelized rates system 联营式利率制度 @maZlw1q
cash 现金;现款 p[@oF5M
cash accounting system 现金会计制度 _KM $u>B8
cash acquisition 以现金投资所得的资产 hKH$AEHEU}
cash allowance 现金津贴 gKs/T'PW
cash assets 现金资产 Q 9gFTLQ
cash at bank 银行现金;银行存款 Gx h~
cash balance 现金结余 4j@kMe;RjZ
cash basis 现金收付制;收付实现制 _> |R-vQ8
cash basis accounting 现金收付制会计;收付实现制会计 V:F+HMBk
cash bonus 现金红利 Ef_F#X0#
cash book 现金出纳帐;现金簿 H7tQ#
cash client 现金客户 93^(O8.
cash commission rebate 现金回佣 o3i,B),K
cash compensation 现金补偿 Xc9p;B>^Ts
cash contribution 现金承担额;现金分担额 H81.p
cash cost 直接费用;现金成本 PX69
cash coupon 现金礼券 \o62OfF!
cash credit 现金信贷 j""y2c1
cash deficit 现金赤字 .,ppGc|*
cash deposit and withdrawal 现金收支 LG Y!j_bD
cash disbursement journal 现金支出日记簿 _8x'GK
tU
cash disbursement slip 现金支出传票;现金支出单 p-i.ITRS
cash flow 现金流量;银根 |auX*hb9
cash flow lending 流动现金放款;无抵押融资 1O]5/Eu
cash flow statement 现金流量表;现金流动表 {+/
.5
cash flow surplus 现金流量盈余 g]==!!^<D
cash in hand 库存现金;手头现金 $||ns@F+
cash in till 备用现金 :?$Sb8OuIL
cash in transit 运送中现金;在运现金 ){:q;E]^fB
cash input 投入现金 /H%<oAjp6
cash input figure 现金投入数字 3I;xU(rv
cash limit 现金支出限额;现金限额 a* W_fxb
cash margin 现金保证金 ^z *):e
cash market 现货市场;现金交易市场 5!SoN}$
cash offer 现金要约;现金补偿额 0279g
cash payment 现金付款;现金支付 2Z/][?Jj{
cash position 现金头寸 ebO`A2V'(
cash price 现金价格 rF8W(E_=
cash receipts journal 现金收入日记簿 xqQ~|
cash receiving slip 现金收入传票;现金收入单 %0+h
cash settlement 现金结算 cXOje"5i
cash surplus 现金盈余 -40'[a9E
cash with order 订货付现;凭票即付 }DDVGs[
cashier's order 银行本票 r sX$fU8
cashier's order outstanding 未承兑的银行本票 TXd5v#_vo
cash-limited subhead 有现金支出限额的分目 _uO!N(k.
cash-sweep 现金彩票活动 B8cBQ v
casual client “散客”;“散户” -'O Q-5
CCASS Depository 中央结算系统证券存管处 k W<Yda<a
CCIC Finance Limited 中芝兴业财务有限公司 pB g|n=^
cedant 分出者 6Q.{llO
ceding company 分出公司 ~),;QQ,
ceding insurer 分出保险人 r
1l/) ;
ceiling 上限 e(OwS?K
ceiling price 最高限价 IFd )OZ5
central bank 中央银行 S+) l[0
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 ?AeHVQ
:C
central banking 中央银行业务 z`emKFbv
central banking function 中央银行职能 C=oM,[ESQ0
Central Clearing and Custodian System 中央结算及托管系统 `2B*CMW{
Central Clearing and Depository System 中央结算及存管系统 i\kTm?BQZ
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 QMXD9H0{
central clearing house 中央结算所 O8K@&V p
central clearing system 中央结算制度;集体交收系统 )K>Eniou
central custody system 中央托管系统 QvG56:M3
central depository 中央存管处 sorSyuGr
central depository system 中央证券存管制度 lj
"Z
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 >\|kJ?h
central rate 中央汇率;中心汇率 kfMhw M8kP
Central Registration Hong Kong Limited 香港中央证券登记有限公司 QHHW(InG<
Central Tender Board 中央投标委员会 ZdE>C
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 a)3O? Y
centralized budgetary and payments system 集中预算及支付制度
sBP}n.#$
centred 12-month moving average 十二个月定位移动平均数 4zo4H~@gk
certificate of approval 批准证明书 ~q0I7M
certificate of beneficial entitlement to property 资产权益证书 N5pinR5 H
certificate of compliance 合格证明书;合约完成证明书 Xt</ -`
certificate of deposit [CD] 存款证 Od0S2hHO
certificate of exemption from estate duty 豁免遗产税证明书 y-w2O]
certificate of incorporation 公司注册证书;法团注册证书 Ujce |>Wn
certificate of incorporation of registered trustees 注册受托人法团证书 G0_&gx`
certificate of indebtedness [CI] 负债证明书 ,{.zh&=4
certificate of insurance 保险证书 Ys"|</;dbj
certificate of interest 权益证明书;息票 , vY)n6
certificate of means 资产证明书 B<|:K\MA
certificate of participation 参与证明书 .ocx(_3G
certificate of payment of profits tax 缴付利得税证明书 XIr{U5$<6
certificate of preference 特惠税证 LYd}w(}
certificate of rateable value 应课差饷租值证明书 ]]el|
certificate of registration 登记证书;注册证明书 E
S#rs="
certificate of satisfaction 清偿证明书 u~$WH, P3
certificate of transfer 转让证明书 pyUNRqp
certificate to bearer 不记名证明书 hnp`s%e,
certification 核证 L8K0^~Mk
certification fee 核证费 4`'8fe/"
certified cheque 经银行证明可兑现的支票 BQyvj\uJ
certified public accountant [CPA] 执业会计师 j y7
certified statement 经证明的报表 ;EgzC^2e
cessation of business 停业 6OfdD.y
cession 分保
S304ncS|M
C.F. Finance Company Limited 浙一财务有限公司 u9TzZ
chance 机会;中彩机会 HG2N-<$
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 ( MB`hk-d
change of domicile 迁册 M
(+.$uz
change to estimates 修订预算 o .l;:
Un
change to the approved estimates of expenditure 核准开支预算的变动 c5X`_
charge 费用;押记;抵押 q:vz?G
charge number 税单号码 1*Sr5N[=
charge on assets 资产的征税 \n[
392
charge upon general revenue 从政府一般收入中拨款支付 ?k
[%\jq{a
chargeable 可予征收;应课税的 3LKB;
chargeable agreement for sale 可予征收印花税的买卖协议 CD^CUbGk
chargeable income 应课税入息 c]6V"Bo}A
chargeable normal trading receipt 应课税的一般营业收入
*f79=x
chargeable profit 应课税利润 K1:a]aU?Iu
chargeable to tax 应课税 :ar?0
charged to... 记入……帐目 ;KZrl`
chargee 承押记人 HbNYP/MN3
charge-holder 受押人 fJX\'Rc\
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 +IG1IF
charging order 押记令 }KK2WJp#M
chargor's right 押记人的权利 ?3`q+[:
charitable donation 慈善捐款 3>i>@n_
charitable trust 慈善信托 2< p{z
charity property 慈善财产 I^WIa"u_
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 #MUiL=
charter 章程;特许权 JxjP@nr
charter of incorporation 成立章程 #:$O=@@?M
chartered accountant 特许会计师 V/J>GRjw
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 O~.U:45t
Chartered Institute of Public Finance and Accountancy [United Kingdom] ?$3r5sx
特许公共财政及会计学会〔英国〕 =K .r
charterer 承租人 N6h1|_o
Chase Manhattan Asia Limited 美国大通亚洲有限公司 6MuWlCKF8
Chase Manhattan Bank 美国大通银行 (YIhTSL"]
chattels 实产 ,*7H|de7
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 Am=wEu[b
Che Hsing Finance Company Limited 浙兴财务有限公司 HzE1r+3Q@
check-and-balance system 制约平衡制度 WNhbXyp_
Chekiang First Bank Limited 浙江第一银行 H6_xwuw:
cheque 支票 Yj)
e$f
Chiao Yue Finance Company Limited 侨裕财务有限公司 z+jh;!i
Chiba Bank, Ltd. 千叶银行 O:1DOUYXs
Chicago Board of Options Exchange 芝加哥期权交易所 -PM)EGSk{
Chicago Board of Trade 芝加哥交易所 h}avX*Lx_
Chicago Mercantile Exchange 芝加哥商品交易所 #Rc5c+/(
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 eK9TAW
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 -n$ewV
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 o
w2$o\hC
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 =HMmrmz:
child allowance 子女免税额 gC`)]*'tE
China & South Sea Bank Limited 中南银行 T j`y J!0
China Affairs Committee [Hong Kong Futures Exchange Limited] X:_<Y_JT
中国事务委员会〔香港期货交易所有限公司〕 N<(HPE};
China concept stock 中国概念股
/KAlK5<
China Construction Bank 中国建设银行 ?yp0$r/
China Development Division [Stock Exchange of Hong Kong Limited] _ENuwBYW-
中国发展科〔香港联合交易所有限公司〕 Yj3 P 7k$c
China Economic News 《中国经济新闻》 s;J\Kc?"|
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 ]c}=5m/
China State Bank Limited 国华商业银行 vh
&GIb
Chinatrust Commercial Bank, Limited 中国信托商业银行 Ivsb<qzG
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 rR]-RX(
Chinese Bankers Club, Hong Kong 香港银行华员会 4YLs^1'TG0
Chinese Banks' Association 香港华商银行公会 >Dne? 8r
Chinese Gold and Silver Exchange Society 金银业贸易场 W}h|K:-S
Chinese New Year bonus 年奖;年终花红 X/Y#U\
chit fund 银会 GQx9u^>
Chiyu Banking Corporation Limited 集友银行有限公司 {7X#4o0
Chiyu Finance Company Limited 集友财务有限公司 2Pp&d>E4
Cho Hung Finance Limited 朝兴金融有限公司 =2,0Wo]$
choses in action 无形动产;据法权产 W<NmsG})_g
chronological book 序时帐簿 QsOhz
Chubu Securities Finance Company 中部证券金融公司 =Ey`M#t;
Chung Khiaw Bank Limited 崇侨银行 0 O~p7D
Chung Nan Finance Company Limited 中南财务有限公司 M/{g(|{
Chuo Trust & Banking Co., Ltd. 中央信托银行 A:eG5K}
Chuo Trust Asia Limited 中央信托亚洲有限公司 _R7 w?!t8
Citibank, N.A. 万国宝通银行 ?>V6P_r>
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 Tr&E4e
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 o'Pu'y
Citicorp International Limited 万国宝通国际有限公司 RZO5=L9E
civil debt 民事债项 6Nt$ZYS
Civil Service Pension Reserve Fund 公务员退休金储备基金 (;}tf~~r
claim 申索;索偿;债权 #.<V^
claim equalization fund 申索平衡基金 6^;^rUlm
claim for refund of property tax 申请发还物业税 Pd~MiyO;K
claim of debt 债权申索 2J<&rKCF
claim on bank 对银行的债权 hmZvIy(
claim to dividend 摊还债款申索 f7J,&<<5w
claimant 申索人;索偿人 iITp**l
claims statistics 申索统计数字 C0fmmI0z~
class of insurance business 保险业务类别 YsP/p-
class of property 财产类别 !8*McOI
claw-back 递减率 Q2/.6O8
clearance cost 清拆成本 ~Fw<eY
clearing 结算;票据交换;清算 ] TSg!H
clearing account 结算帐户 $b>}C= gt
clearing and settlement system 结算和交收系统 HM&1yubh#
clearing balance 结算差额 MdC<4^|
clearing bank 结算银行 K;U39ofW
clearing cheque 交换支票 /APcL5:=
clearing house 结算所;票据交换所 wGJjA=C
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 knT.l"
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 5j eO"jB
clearing member 结算会员 ]` ]g@v
Clearing Members' Fund 结算会员基金 0@)%h&mD
clearing participant 结算参与者 frN3S
clearing rebate 结算费用的回佣 Km3&N
Clearing Rules [SEHK Options Clearing House Limited] NP/>H9Q2%
《结算规则》〔联交所期权结算所有限公司〕 zoP%u,XL
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 @Z;1 g
Clerk to the Board of Review 税务上诉委员会书记 :EZQ'3X
client 客户;委托人;当事人 ++8_fgM
client agreement 客户协议 by86zX
client confidentiality 客户保密的责任 1$ML #5+,
client money 客户款项 "&lN\&:
client statement 客户结单 Z0ReWrl;`
clients fund 客户资金 ~ y;y(4<
close 结算;收市;收盘 #tjmWGo,
close a position 平仓;轧平头寸 t`G)b&3_O
close company 股份不公开的公司 o>c^aRZ{
close higher 收市时价位较高 #SkX@sl@
close lower 收市时价位较低 8g*hvPc
close mixed 收市时荣辱互见 ^Y04qeRd
close of exchange 交易所停市 Ht[{ryTxu
close of financial year 财政年度终结 MJ\[Dt
close out 平仓 ?_q+&)4-o
close out a long position 平长仓 W
f@t4(i
close out a short position 平空仓 ALGgAX3t
close steady 收市时价格稳定 <L2emL_'
close the gap 弥补差距 {8@\Ij
closed position 平仓 )%Ru#}1X6
closed-end investment corporation 股份固定的投资公司 s_eOcm
close-out price 抛售价格 [pgZbOIN37
closing account 决算帐户 ] hE="z=n
closing balance 期终结余;收市结余 @Bs0Avj.
closing price 收市价;收盘价 4h|dHXYZ
closing quotation 收市价;收市行情 otr>3a*'
closing rate 收市汇价;收盘汇率 B@t'U=@7
closing transaction 平仓交易 o
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clothing levy 成衣税 6EJVD!#[K
club deposit 零存整付存款 ]Kdet"+
Code of Aid 《资助则例》 Ip?]K*sq
Code of Banking Practice 《银行营运守则》 op7FZHs
Code of Best Practice [Stock Exchange of Hong Kong Limited] E\{< ;S
《最佳应用守则》〔香港联合交易所有限公司〕 vR>o}%`
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〕 z`$J_Cj Y
Code of Conduct for Persons Registered with the Securities and Futures Commission wJG$c-(\0
《证券及期货事务监察委员会注册人操守准则》 C!%:o/
code of practice 实务守则;经营守则;执业守则 ;sPzOS9
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 #[ -\lU|
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 K: r\{#9
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 *t9eZ!_f?
Code on Pooled Retirement Funds 《集资退休基金守则》 [!"XcFY:a
Code on Share Repurchases [Share Repurchase Code] Q:MhjkOr}
《公司购回本身股份守则》〔《股份购回守则》〕 kzO&24
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 'Qn~H[$/p
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 SKXD^OH
co-debtor 共同债务人 F}X0',
co-financing scheme 共同融资计划 RuAlB*
cognizance 证明令 Kt/)pc
coin 硬币 AQ{zx1^2>K
coin replacement programme 硬币取缔计划 4TRG.$2[
coin set 套装硬币 !.Zt[ g}
coinage 硬币 @CQb[!9C
Coinage Security Fund 硬币发行基金 .mxTfP=9
cold call 主动与准客户接触 xiM&$<LpR
collapse in prices 价格下泻;价格下挫;价格暴跌 G&9#*<F$c
collateral 抵押品 I&]G
collateral bond 担保债券 X-JV'KE}^z
collateral loan 抵押贷款 w1|Hy2D`0
collateral security 附属抵押品 MZv\ C
collection 征收;收取 |M5-5)
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 Mm=Mz
collection of betting duty 收取博彩税 {3edTu
Collection Office [Inland Revenue Department] 收税处〔税务局〕 .~klG&>aV
collective consumption 集体消费 ;D2E_!N
dt
Collector 收税主任 |4b)>8TL/
Collector of Rates 差饷征收官 uS5o?fg\e
Collector of Stamp Revenue 印花税署署长 j9y3hQ+q
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 ?IYY'fS"
combined surplus 合并盈余 $L}aQlA1JM
combined visible and invisible trade account 有形及无形贸易合并帐目 &