C: GMI>$$<
t|_g O!w8
calendar year figure 历年数字 uBJF}"4ej
call 催缴通知;认购期权 M-t9zT
call deposit 通知存款;活期存款 D1a2|^zt
call loan 短期同业拆借;通知贷款 LYv2ll`XP
call margin 补仓;追加保证金 kXRD_B5&
call market 短期同业拆放市场 7n.J.<+9
call money 短期同业拆借;活期贷款 c5u?\
call option 认购期权;看涨期权 =p:6u_@XWj
call price 赎回价格;提前赎回价 Hu.d^@V
call warrant 认购认股权证;回购认股权证 =!aV?kNS8
callable share 可收回股份;可兑付股份 8a1{x(\z.
called up share capital 已催缴股本 i ib-\j4d
Canadian Dollar [CAD] 加拿大元 d4tVK0
~
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 $>Do&TU
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 p!
1zhD
cancellation price 取消费 2Hj]QN7"
cap 上限 )VrHP9fu
capital 资本;资金 I115Rp0
Capital Accord 《资本协定》 K;O\Pd
capital account 资本帐;非经常帐 y6\#{
capital account commitment balance 资本帐承担额结余 qr1^i1%\
Capital Adequacy Directive [CAD] 《资本充足指引》 BZsxf'eN'
capital adequacy ratio [CAR] 资本充足比率 e9nuQ\=
capital allowance 资本免税额 $:/1U$
capital alteration 资本变更 S7]cF5N
capital and liabilities ratio 资本负债比率 B{<6&bQ
capital and liquidity requirement 资本与流动资金的规定 14O/R3+
capital appreciation 资本增值 Rlu;l
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〕 U6"50G~u
capital assets 资本资产 _1QNO#X
capital at risk 风险资本 >FO=ioNY
capital base 资本基础;资金基础 ygG9ht
capital charges 资本支出;资本费用 ektFk"W3A\
capital commitment 资本承担 x8t1g,QA
capital contribution certificate 出资证明书 eyOAG4QTV
capital convergence 划一资本充足比率 &kGSxYDk%
capital cost 资本成本;建设成本;建设费用 (;0]V+-
capital cover 资本保证 -)/>qFj)
capital deficit 资本亏绌;资本赤字 iZF{9@
capital divided into shares 资本分成股份 -lHJ\=
capital element 资本因素;资本部分 >"b"K{t
capital equipment 资本设备 O4{&B@!
capital expenditure 资本开支;非经常开支 O1PdM52
capital expenses 资本费用 "wc $'7M
capital financing 筹集资本;以非经常收入支付非经常开支的结算
~j_H2+!
capital flow 资金流量 dx#N)?
capital formation 资本形成;集资 $U1'n@/J
capital formation figure 资本组合数字 08Gr
capital fund 资本基金 #v1 4"s Z}
capital gain 资本增益;资本增值 ,wjL3c
capital gains tax 资本增值税 W\/0&H\i
capital goods 资本财货;资本货物 AkF3F^
capital grant 非经常补助金;非经常拨款;建设补助金 *niQ*A
capital grant cycle 建设补助金周期 5 ,HNb
capital injection 注入资本;注资 BehV
:M
capital input 投入资本 lB3X1e9
capital intensity 资本密集度 D UeT
capital intensive 资本密集 o3yZC z
capital investment 资本投资 Wl{Vz
Capital Investment Fund 资本投资基金 7u; B[qH
capital loss 资本损失 #HML=qK~
capital maintenance 资本保值;资本保留 ;Ti?(n#M>
capital market 资本市场;资金市场 `|4{|X*U.
capital market instrument 资本市场票据 K4~dEZ
capital money 资本款项 dbR4%;<
capital money subject to a trust 信托财产资本 6BMn7m?
capital movement 资本流动 am=56J$ig
capital nature 资本性质 K)n( U9#
capital outlay 资本支出 =e63>*M|
capital portion 资本部分 &b%6pVj
capital profit 资本利润 ,b/0_Q
capital project 基本工程项目;非经常开支项目 gS!M7xy
capital receipt 资本收入 DWDe5$^{
capital redemption 资本赎回 Jx_4:G
capital redemption business 资本赎回业务 wI:oe`?H
capital redemption contract 资本赎回合约 @#p4QEQA
capital redemption reserve 资本赎回储备 @-wAR=k7
capital reduction 资本减缩;减资 X^?-Une
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] a&&EjI
股本削减计划〔香港联合交易所有限公司〕 {.ph)8
capital repayment 偿还资本 PO#FtG
capital reserve 资本储备;后备资本 ~96"^%D
capital revenue 资本收益;非经常收入 ezL*YM8?@
capital spending 资本开支;资本支出;非经常开支 5<61NnZ
capital stock 股本 _=rXaTp
capital stock subscription 认缴股本;认购股本 ,YH.n>`s+
capital subsidy 建设津贴;基本建设津贴 9P]TIV.
capital subvention 非经常资助金 .Xr_BJ _
capital sum 资本额 {\k9%2V*+
capital tax 资本税 Mc.KLz&,FC
capital transfer tax 资本转移税 ~"(1~7_
capital turnover 资本周转率 Y?> S.B7
capital value 资本价值 YWTo]DJV
capital works project 基本工程项目 McfSB(59
Capital Works Reserve Fund 基本工程储备基金 /g21.*Z
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 3.>jagu
capitalization 资本化;资本总额 <1ai0]
capitalization of interest 利息化作本金 HtMlSgx,8>
capitalized interest 化作本金的利息 =w8*n2
capitalized loan 转作资本的贷款 ]M_)f
capitalized value 资本还原值;资本化价值 r`lgK2r\
capitation grant 按人计算的补助金 sQR;!-j
captive insurance business 专属自保保险业务 ]O 2_&cs
car insurance 汽车保险 Re=bJ|wo
Caribbean Development Bank 加勒比开发银行 lcih
[M6z
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.]
^s%Qt
意大利嘉利堡银行 1 %*X,E
cartel 同业联盟;卡特尔 UHXlBH@
cartelized rates system 联营式利率制度 &Zov9o:gx
cash 现金;现款 0DN:{dJz
cash accounting system 现金会计制度
3o/f#y
cash acquisition 以现金投资所得的资产 uH`ds+Hp
cash allowance 现金津贴 aPWFb.JO4
cash assets 现金资产 seJc,2Ex
cash at bank 银行现金;银行存款 <>-UPRwqI
cash balance 现金结余 -i9/1.Z
cash basis 现金收付制;收付实现制 )p&xpB(
cash basis accounting 现金收付制会计;收付实现制会计 ]J~5{srq:
cash bonus 现金红利 ImgKqp0Z
cash book 现金出纳帐;现金簿 u+{5c5_
cash client 现金客户 r,F'Jd5
cash commission rebate 现金回佣 DK:d'zb
cash compensation 现金补偿 p/@z4TCNX
cash contribution 现金承担额;现金分担额 { `-EX
cash cost 直接费用;现金成本 bBjVot
cash coupon 现金礼券 ')_jK',1
cash credit 现金信贷 lG q;kIQ
cash deficit 现金赤字 JG4Tb{F=
cash deposit and withdrawal 现金收支 T
`N(=T^*
cash disbursement journal 现金支出日记簿 Xa-]+_?Q
cash disbursement slip 现金支出传票;现金支出单 9gjx!t>`H
cash flow 现金流量;银根 tEb2>+R
cash flow lending 流动现金放款;无抵押融资 k/Cr ^J"
cash flow statement 现金流量表;现金流动表 2 !{P<
cash flow surplus 现金流量盈余 zm"& 8/l
cash in hand 库存现金;手头现金 ${`\In_?O
cash in till 备用现金 `,TPd ~#~
cash in transit 运送中现金;在运现金 0ro)e~_@*
cash input 投入现金 3fpX
cash input figure 现金投入数字 75<E 0O
cash limit 现金支出限额;现金限额 G.L4l|%W
cash margin 现金保证金 {Ke3
cash market 现货市场;现金交易市场 F/mD05{
cash offer 现金要约;现金补偿额 8amtTM
cash payment 现金付款;现金支付 594$X@!v
cash position 现金头寸 \,~gA
cash price 现金价格 0\u_\%[
cash receipts journal 现金收入日记簿 ; <3w ,r
cash receiving slip 现金收入传票;现金收入单 |U12fuQ
cash settlement 现金结算 A*W QdY
cash surplus 现金盈余 IhUuL0
cash with order 订货付现;凭票即付 2f F)I&
cashier's order 银行本票 )-[X^l
j
cashier's order outstanding 未承兑的银行本票 *,mbZE=<
cash-limited subhead 有现金支出限额的分目 u{8Wu;
cash-sweep 现金彩票活动 aRfkJPPa[
casual client “散客”;“散户” r/8,4:rh
CCASS Depository 中央结算系统证券存管处 6jom6/F 4
CCIC Finance Limited 中芝兴业财务有限公司 B,}%1+*
cedant 分出者 {?, :M
ceding company 分出公司 (gz|6N
ceding insurer 分出保险人 ~bvx<:8*%
ceiling 上限 vw3%u+Z&
ceiling price 最高限价 Bf[D&O
central bank 中央银行 &AA u:
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 MiN68x9
central banking 中央银行业务 -0lpsF
central banking function 中央银行职能 O=ci"2!\-
Central Clearing and Custodian System 中央结算及托管系统 ](^VEm}w;
Central Clearing and Depository System 中央结算及存管系统 ==Ju2D?%
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 f'*HP%+Y
central clearing house 中央结算所 >[ywrB ?T
central clearing system 中央结算制度;集体交收系统 PLwa!j
central custody system 中央托管系统 ?DM-C5$
central depository 中央存管处 fFMG9]*
central depository system 中央证券存管制度 <[b\V+M
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 :x= ZvAvo
central rate 中央汇率;中心汇率 {{:MJ\_"h_
Central Registration Hong Kong Limited 香港中央证券登记有限公司 kf^Wzp
Central Tender Board 中央投标委员会 HH8a"Hq)
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 _/7[=e}y
centralized budgetary and payments system 集中预算及支付制度 2L ~U^
centred 12-month moving average 十二个月定位移动平均数 lYU_uFOs\
certificate of approval 批准证明书 LKztGfy
certificate of beneficial entitlement to property 资产权益证书 Q-BciBh$
certificate of compliance 合格证明书;合约完成证明书 Ywlym\
[+
certificate of deposit [CD] 存款证 -x5^>+Y4
certificate of exemption from estate duty 豁免遗产税证明书 luAhyEp
certificate of incorporation 公司注册证书;法团注册证书 +n1}({7m
certificate of incorporation of registered trustees 注册受托人法团证书 *COr^7Kf5
certificate of indebtedness [CI] 负债证明书 QR<IHE{~8
certificate of insurance 保险证书 yP~D."
certificate of interest 权益证明书;息票 l{vi{9n)
certificate of means 资产证明书 w~Es,@
certificate of participation 参与证明书 "0nto+v
certificate of payment of profits tax 缴付利得税证明书 a!4'}gHR
certificate of preference 特惠税证 P !6r`d
certificate of rateable value 应课差饷租值证明书 [R6du*P
certificate of registration 登记证书;注册证明书 i7:j(W^I8
certificate of satisfaction 清偿证明书 j =[Td
certificate of transfer 转让证明书 \/lH]u\x
certificate to bearer 不记名证明书
,!PNfJA2
certification 核证 dLG5yx\js
certification fee 核证费 4e1Zyi!
certified cheque 经银行证明可兑现的支票 rQ.j$U
certified public accountant [CPA] 执业会计师 ytr~} M%
certified statement 经证明的报表 bQEQHqY5
cessation of business 停业 866n{lyL
cession 分保 rn U2EL
C.F. Finance Company Limited 浙一财务有限公司 MvJEX8M
chance 机会;中彩机会 5>"-lB &
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 7J7uHl`yq`
change of domicile 迁册 Q{V|{yV^y
change to estimates 修订预算 T<?JL.8 g_
change to the approved estimates of expenditure 核准开支预算的变动 (N0G[(>
charge 费用;押记;抵押 *}A J7]
charge number 税单号码 |_
E)2b:h
charge on assets 资产的征税 !&ac}uD^g
charge upon general revenue 从政府一般收入中拨款支付 M%sWtgw(
chargeable 可予征收;应课税的 = M ?
chargeable agreement for sale 可予征收印花税的买卖协议 ~~b[X\1
chargeable income 应课税入息 5k<qJ9
chargeable normal trading receipt 应课税的一般营业收入 Yc+/="&z
chargeable profit 应课税利润 Mryi6X T
chargeable to tax 应课税 i{!i%`"
charged to... 记入……帐目 \} P} H
chargee 承押记人 OT\[qaK
charge-holder 受押人 zT`LPs6T
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 K%$%9y
charging order 押记令 xsV(xk4
chargor's right 押记人的权利 $yHlkd`Y
charitable donation 慈善捐款 s0qA8`Yu
charitable trust 慈善信托 2y v'DS
charity property 慈善财产 mf^(Tq[
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 2Pasmh
charter 章程;特许权 ?RA^Y N*9
charter of incorporation 成立章程 Azq,N@HO
chartered accountant 特许会计师 ;Rt?&&W
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 )!e-5O49r
Chartered Institute of Public Finance and Accountancy [United Kingdom] 2Cj?k.Zk
特许公共财政及会计学会〔英国〕 6*{N{]`WZ)
charterer 承租人 }"2
0:
Chase Manhattan Asia Limited 美国大通亚洲有限公司 O83vPK
3
Chase Manhattan Bank 美国大通银行 ^1Y0JQ
chattels 实产 LH3PgGi,
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 _Z@- q
Che Hsing Finance Company Limited 浙兴财务有限公司 0ppZ~}&
check-and-balance system 制约平衡制度 #p6#,PZ
Chekiang First Bank Limited 浙江第一银行 5<Xq7|Jt
cheque 支票 &iId<.SiJ
Chiao Yue Finance Company Limited 侨裕财务有限公司 CXb)k.L
Chiba Bank, Ltd. 千叶银行 lpj$\WI=
Chicago Board of Options Exchange 芝加哥期权交易所 %koHTWT+
Chicago Board of Trade 芝加哥交易所 $:t;WXc.<
Chicago Mercantile Exchange 芝加哥商品交易所 Nq"/:3@4
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 xW#r)aN]p
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 2_R'Kl![
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 N? ky2wG
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 q;InFV3rv
child allowance 子女免税额 wBA[L}
China & South Sea Bank Limited 中南银行 vn KKK. E
China Affairs Committee [Hong Kong Futures Exchange Limited]
3QL'uk
中国事务委员会〔香港期货交易所有限公司〕 PGOi#x
China concept stock 中国概念股 )CSb\
China Construction Bank 中国建设银行 Lg
sQz(-
China Development Division [Stock Exchange of Hong Kong Limited] }pTy mAN
中国发展科〔香港联合交易所有限公司〕 *U)!9DvA
China Economic News 《中国经济新闻》 h7wm xa;
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 v;80RjPy>
China State Bank Limited 国华商业银行 / ~K-0K#w
Chinatrust Commercial Bank, Limited 中国信托商业银行 Wm7Dy7#l
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 BI3Q~ADV
Chinese Bankers Club, Hong Kong 香港银行华员会 MrXhVZ"d*
Chinese Banks' Association 香港华商银行公会 L/_OgL]YdI
Chinese Gold and Silver Exchange Society 金银业贸易场 Ir_K83VM
Chinese New Year bonus 年奖;年终花红 W]4Gs;
chit fund 银会 (sq4
Chiyu Banking Corporation Limited 集友银行有限公司 ??CtmH
Chiyu Finance Company Limited 集友财务有限公司 H"N
o{|^<
Cho Hung Finance Limited 朝兴金融有限公司 0~<d<a -@
choses in action 无形动产;据法权产 w q% 4'(
chronological book 序时帐簿 >u4%s7v
Chubu Securities Finance Company 中部证券金融公司 CVyqr_n65/
Chung Khiaw Bank Limited 崇侨银行 +>@<'YI<
Chung Nan Finance Company Limited 中南财务有限公司 EX~ U(JB6
Chuo Trust & Banking Co., Ltd. 中央信托银行 q1;}~}W;z4
Chuo Trust Asia Limited 中央信托亚洲有限公司 I?.$
Citibank, N.A. 万国宝通银行 7xb z)FI
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 wyMj^+ 2m
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 .Qn54tS0q
Citicorp International Limited 万国宝通国际有限公司 ,)@Q,EHN;
civil debt 民事债项 3tMs613
Civil Service Pension Reserve Fund 公务员退休金储备基金 5P,{h
claim 申索;索偿;债权 s"*zyLUUo
claim equalization fund 申索平衡基金 1NtN-o)N?
claim for refund of property tax 申请发还物业税 >t<FG2
claim of debt 债权申索 c8v+eyn
claim on bank 对银行的债权 IX7<
claim to dividend 摊还债款申索 }:5AB93(
claimant 申索人;索偿人 I!%T!B540
claims statistics 申索统计数字 !=;^Grv>
class of insurance business 保险业务类别
6'3@/.
class of property 财产类别 Qv,8tdx
claw-back 递减率 uHkL$}C
clearance cost 清拆成本 U+3,(O
clearing 结算;票据交换;清算 T@;z o8:
clearing account 结算帐户 TyY[8J|
clearing and settlement system 结算和交收系统 `7zz&f9dDX
clearing balance 结算差额 6] <~0{
clearing bank 结算银行 A% 9TS/-p
clearing cheque 交换支票 &B1d+.+
clearing house 结算所;票据交换所 ]rO`eN[~U
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 WoHFt*e2
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 {0+gPTp
clearing member 结算会员 ,Drd s"H
Clearing Members' Fund 结算会员基金 0zCe|s.S&
clearing participant 结算参与者 "2o,XF
clearing rebate 结算费用的回佣 "gADHt=MIR
Clearing Rules [SEHK Options Clearing House Limited] qPK3"fzH
《结算规则》〔联交所期权结算所有限公司〕 _%Sorr
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 C\Qor3];
Clerk to the Board of Review 税务上诉委员会书记 AB'q!7NR
client 客户;委托人;当事人
RLOB
client agreement 客户协议 L1D{LzlBti
client confidentiality 客户保密的责任 b*LEoQSl0V
client money 客户款项 >:%i,K*AM
client statement 客户结单 M;V
(Tf
clients fund 客户资金 *A':^vgk
close 结算;收市;收盘 6q RZ#MC
close a position 平仓;轧平头寸 rj&
close company 股份不公开的公司 qOVs9'R
close higher 收市时价位较高
O;h ]
close lower 收市时价位较低 (9]`3^_,J
close mixed 收市时荣辱互见 <i``#"/
close of exchange 交易所停市 3P-qLbJ
close of financial year 财政年度终结 h7c8K)ntnf
close out 平仓 :A%uXgK<k
close out a long position 平长仓 /-Y*V*E
close out a short position 平空仓 W2G`K+p
close steady 收市时价格稳定 al$G OMi
close the gap 弥补差距 .9_]8T
closed position 平仓 3/+9#
closed-end investment corporation 股份固定的投资公司 QkBT,c
close-out price 抛售价格
+ulBy
closing account 决算帐户 cVv+,l4V0
closing balance 期终结余;收市结余 RbKAB8
closing price 收市价;收盘价 Mt (wy%{zK
closing quotation 收市价;收市行情 #80DM
closing rate 收市汇价;收盘汇率 D_ybgX?0:
closing transaction 平仓交易 Y
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clothing levy 成衣税 Sd'!(M^k3
club deposit 零存整付存款 dtw1Am#Ci
Code of Aid 《资助则例》 ; {$9Sc $
Code of Banking Practice 《银行营运守则》 SUsD)!u_H
Code of Best Practice [Stock Exchange of Hong Kong Limited] s,XKl5'+8e
《最佳应用守则》〔香港联合交易所有限公司〕 pV]m6!y&
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〕 fEf",{I
Code of Conduct for Persons Registered with the Securities and Futures Commission s7e)Mt
《证券及期货事务监察委员会注册人操守准则》 {|=
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code of practice 实务守则;经营守则;执业守则 Nlemb:'eP3
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 3&.?9
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 mE^mQ [Dk
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 %p6"Sg*
Code on Pooled Retirement Funds 《集资退休基金守则》 Z[<rz6%cB
Code on Share Repurchases [Share Repurchase Code] ,rVm81-2
《公司购回本身股份守则》〔《股份购回守则》〕 gq~>S1
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 Sr Z\]
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 iK8aj)%Q@
co-debtor 共同债务人 "v@$CR9<T
co-financing scheme 共同融资计划 Z(Fsk4,
cognizance 证明令 pMnkh}Q#
coin 硬币 ac%%*HN,
coin replacement programme 硬币取缔计划 o<ak&LX`9
coin set 套装硬币 6*9hAnH
coinage 硬币 %
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Coinage Security Fund 硬币发行基金 ]CsF} wr'z
cold call 主动与准客户接触 Z?
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collapse in prices 价格下泻;价格下挫;价格暴跌 zim]3%b*A;
collateral 抵押品 S^'?sfq
collateral bond 担保债券 (dn(:<_$
collateral loan 抵押贷款 dmI,+hHtL
collateral security 附属抵押品 ;S5*n:d
collection 征收;收取 0j\?zt?
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 Se7NF@>9_
collection of betting duty 收取博彩税 W}p>jP}
Collection Office [Inland Revenue Department] 收税处〔税务局〕 (1p[K-J)r
collective consumption 集体消费 <