C: 5[ hlg(eb
_"`/^L`Q?
calendar year figure 历年数字 c'[( d5^|
call 催缴通知;认购期权 k.ww-nH
call deposit 通知存款;活期存款 j[BgP\&,
call loan 短期同业拆借;通知贷款 !-@SS>
call margin 补仓;追加保证金 wf^cyCR0
call market 短期同业拆放市场 uof0Oc.
call money 短期同业拆借;活期贷款 UvoG<;
call option 认购期权;看涨期权 0$(jBnE
call price 赎回价格;提前赎回价 4>d[qr*<
call warrant 认购认股权证;回购认股权证 nFSG<#x\
callable share 可收回股份;可兑付股份 5"]aZMua
called up share capital 已催缴股本 DOA[iT";4
Canadian Dollar [CAD] 加拿大元 HJ(=?TU
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 |O'Hh7
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 ec,z6v^9
cancellation price 取消费 P}b Dn;
cap 上限 \>_eEZ5
capital 资本;资金 &s_}u%iC
Capital Accord 《资本协定》 96k(XLR
capital account 资本帐;非经常帐 @)8NI[=6O
capital account commitment balance 资本帐承担额结余 ROcY'-
Capital Adequacy Directive [CAD] 《资本充足指引》 I\)N\move
capital adequacy ratio [CAR] 资本充足比率 +# A|Zp<
capital allowance 资本免税额 jh-kCF
capital alteration 资本变更 <:H
capital and liabilities ratio 资本负债比率 X@G[=Rs
capital and liquidity requirement 资本与流动资金的规定 ZO]E@?Oav
capital appreciation 资本增值 )E_!rR
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〕 _p?I{1O
capital assets 资本资产 uV#-8a5!
capital at risk 风险资本 </~1p~=hAt
capital base 资本基础;资金基础 1j8 /4:
capital charges 资本支出;资本费用 Cf.WO %?P
capital commitment 资本承担 LH1BZ(5g
capital contribution certificate 出资证明书 +X{cN5Y K
capital convergence 划一资本充足比率 UX+?0 K
capital cost 资本成本;建设成本;建设费用 F12S(5Z0%
capital cover 资本保证 yRSy(/L^+
capital deficit 资本亏绌;资本赤字 oKZ[0(4<
capital divided into shares 资本分成股份 4j2~"K
capital element 资本因素;资本部分 UEk|8yq
capital equipment 资本设备 B/[hi%~
capital expenditure 资本开支;非经常开支 ^!XU+e+:0
capital expenses 资本费用 =/)Mc@Hb
capital financing 筹集资本;以非经常收入支付非经常开支的结算 *(>F'>F1"
capital flow 资金流量 8yNRxiW:
capital formation 资本形成;集资 Z{j!s6Y@{
capital formation figure 资本组合数字 IhtmD@H}
capital fund 资本基金 }C9VTJs|
capital gain 资本增益;资本增值 &n,xGIG
capital gains tax 资本增值税 ' h0\4eu
capital goods 资本财货;资本货物 xow6@M,
capital grant 非经常补助金;非经常拨款;建设补助金 dpl"}+
capital grant cycle 建设补助金周期 * <Nk%`
capital injection 注入资本;注资 ajg7xF{l)
capital input 投入资本 |rG8E;>
capital intensity 资本密集度 XL%vO#YT
capital intensive 资本密集 sf=%l10Fk#
capital investment 资本投资 R
A-^!4tX
Capital Investment Fund 资本投资基金 ~M|NzK_9
capital loss 资本损失 *=r@vQ
capital maintenance 资本保值;资本保留 d{(s-
capital market 资本市场;资金市场 <<~lV5
capital market instrument 资本市场票据 ^*j[&:d
capital money 资本款项 j58Dki->.
capital money subject to a trust 信托财产资本 T(t
<Ay?c
capital movement 资本流动 Ej9/_0lt
capital nature 资本性质 W\ZV0T;<]
capital outlay 资本支出 fwz5{>ON]
capital portion 资本部分 c=uBT K*
capital profit 资本利润 Zi15wE
capital project 基本工程项目;非经常开支项目 u k>q\j
capital receipt 资本收入 KR+ aY.
capital redemption 资本赎回 7l4InR]
capital redemption business 资本赎回业务 |~1rKzZwF
capital redemption contract 资本赎回合约 5+#?7J1
capital redemption reserve 资本赎回储备 J?UZN^
capital reduction 资本减缩;减资 "1=.5:yG
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] S.?\>iH[
股本削减计划〔香港联合交易所有限公司〕 |>m# m*{S
capital repayment 偿还资本 ?ZD{e|:u
capital reserve 资本储备;后备资本 rVc
zO+E
capital revenue 资本收益;非经常收入 :d:|7hlNQ
capital spending 资本开支;资本支出;非经常开支 QqT6P`0u
capital stock 股本 tOp:e KN
capital stock subscription 认缴股本;认购股本 ZKiL-^dob
capital subsidy 建设津贴;基本建设津贴 xP|%rl4
capital subvention 非经常资助金 c+YYM
:S
capital sum 资本额 Xv<;[vq}F
capital tax 资本税 w7.?zb !N
capital transfer tax 资本转移税 Es ZnGuY
capital turnover 资本周转率 iLI.e rm
capital value 资本价值 I=3B
5u
capital works project 基本工程项目 ".Q!8j"@f
Capital Works Reserve Fund 基本工程储备基金 96([V|5K
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 7J</7\
capitalization 资本化;资本总额 ?3KR(6D
capitalization of interest 利息化作本金 %$!R] B)
capitalized interest 化作本金的利息 9 Le/'o vq
capitalized loan 转作资本的贷款 n8y ,{|
capitalized value 资本还原值;资本化价值 R-0_226
capitation grant 按人计算的补助金 6>P
captive insurance business 专属自保保险业务 xhp-4
car insurance 汽车保险 !Barc,kA
Caribbean Development Bank 加勒比开发银行 C$]%1<-Iv]
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] W6!4Qyn
意大利嘉利堡银行 U- U V<}
cartel 同业联盟;卡特尔 2rE~V.)%
cartelized rates system 联营式利率制度 &d &oP
cash 现金;现款 {O3oUE+
cash accounting system 现金会计制度 d~xU?)n)
cash acquisition 以现金投资所得的资产 F"HI>t)>
cash allowance 现金津贴 i32_ZB Z?y
cash assets 现金资产 (Mire%$h
cash at bank 银行现金;银行存款 6vp8LNSW
cash balance 现金结余 WP#_qqO
cash basis 现金收付制;收付实现制 %RK\Hz2q3
cash basis accounting 现金收付制会计;收付实现制会计 t,r&SrC
cash bonus 现金红利 8=zM~v)
cash book 现金出纳帐;现金簿 p7ns(g@9
cash client 现金客户 W@uH!n>k
cash commission rebate 现金回佣 \p=W4W/
cash compensation 现金补偿 `!>dbR&1
cash contribution 现金承担额;现金分担额 ~_^o?NE,
cash cost 直接费用;现金成本 Yqz[sz5+m
cash coupon 现金礼券 }i/2XmA )
cash credit 现金信贷 c<t3y7
cash deficit 现金赤字 qyG636i
cash deposit and withdrawal 现金收支 e8ig[:B>+
cash disbursement journal 现金支出日记簿 u^4 "96aXJ
cash disbursement slip 现金支出传票;现金支出单 1RUbY>K#U
cash flow 现金流量;银根 >stVsFdV)
cash flow lending 流动现金放款;无抵押融资 6XxG1]84
cash flow statement 现金流量表;现金流动表 h1UlLy8
cash flow surplus 现金流量盈余 KE)D =P
cash in hand 库存现金;手头现金 \i;~~;D
cash in till 备用现金 1\.zOq#
cash in transit 运送中现金;在运现金 CFS3);'<|
cash input 投入现金 /B#lju!
cash input figure 现金投入数字 *~lgU4
cash limit 现金支出限额;现金限额 K
{1ZaEH
cash margin 现金保证金 >[P7Zlwv4
cash market 现货市场;现金交易市场 ws=9u-
cash offer 现金要约;现金补偿额 GVHfN5bTqn
cash payment 现金付款;现金支付 2ZzD^:V[}
cash position 现金头寸 +h vIJv ?
cash price 现金价格 l!2Z`D_MD
cash receipts journal 现金收入日记簿 U(&nh?
cash receiving slip 现金收入传票;现金收入单 d ;7pri)B
cash settlement 现金结算 =QKgsgLh
cash surplus 现金盈余 SYW=L
cash with order 订货付现;凭票即付 1j)!d$8
cashier's order 银行本票 W$VCST
cashier's order outstanding 未承兑的银行本票 GO
GXM4I
cash-limited subhead 有现金支出限额的分目 G]NtX4'4
cash-sweep 现金彩票活动 %F]9^C+
casual client “散客”;“散户” n4_:#L?
CCASS Depository 中央结算系统证券存管处 oJ;O>J@c
CCIC Finance Limited 中芝兴业财务有限公司 {uQ)p=
cedant 分出者 w)y9!li
ceding company 分出公司 _I}L$
ceding insurer 分出保险人 gBiQIhz
ceiling 上限 >^\>-U|
ceiling price 最高限价 [#*?uu+
jK
central bank 中央银行 V1fvQ=9
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 +}L3T"
central banking 中央银行业务 ~1]2A[`s!
central banking function 中央银行职能 x_iy;\s1
Central Clearing and Custodian System 中央结算及托管系统 5\kZgXWIh
Central Clearing and Depository System 中央结算及存管系统 bZlLivi
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 1S.e5{
central clearing house 中央结算所 2Q'XB
central clearing system 中央结算制度;集体交收系统 0gb]Kj x
central custody system 中央托管系统 P)j9\ muc
central depository 中央存管处 eYX_V6c
central depository system 中央证券存管制度 ~m09yc d<
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 (>5VS
central rate 中央汇率;中心汇率 yLIj4bf
Central Registration Hong Kong Limited 香港中央证券登记有限公司 :AcNb
Central Tender Board 中央投标委员会 t~W4o8<w
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 4l!Yop0h
centralized budgetary and payments system 集中预算及支付制度 Y l3[~S
centred 12-month moving average 十二个月定位移动平均数 'UG}E@G
certificate of approval 批准证明书 ]!J3?G
certificate of beneficial entitlement to property 资产权益证书 {$TB#=G
certificate of compliance 合格证明书;合约完成证明书 WyJfF=<
certificate of deposit [CD] 存款证 l:Xf(TLa
certificate of exemption from estate duty 豁免遗产税证明书 <Ibr.L]
certificate of incorporation 公司注册证书;法团注册证书 ht)*Ync
certificate of incorporation of registered trustees 注册受托人法团证书 IEr`6|X
certificate of indebtedness [CI] 负债证明书 ysT!^-&p
certificate of insurance 保险证书 c:_i)":
certificate of interest 权益证明书;息票 a.U:B
[v`
certificate of means 资产证明书 Gv
nclnG
certificate of participation 参与证明书 DW%K'+@M
certificate of payment of profits tax 缴付利得税证明书 ?9okjLp1n
certificate of preference 特惠税证 BG? 2PO{
certificate of rateable value 应课差饷租值证明书 h
_7;UQH
certificate of registration 登记证书;注册证明书 KA{DN!
certificate of satisfaction 清偿证明书 ]4Yb$e`
certificate of transfer 转让证明书 ?$&rC0t
certificate to bearer 不记名证明书 <l
s/3!
certification 核证 T( Gf~0HYF
certification fee 核证费 Iybpk?,M+
certified cheque 经银行证明可兑现的支票 9X&qdA/q
certified public accountant [CPA] 执业会计师 e`2R{H
certified statement 经证明的报表 -V_S4|>
cessation of business 停业 F*( A; N_y
cession 分保 pC.4AkEO
C.F. Finance Company Limited 浙一财务有限公司 }fMFQA)
chance 机会;中彩机会 E6-(q!"A
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 ?,e:c XhE2
change of domicile 迁册 Bv]wHPun
change to estimates 修订预算 JP*wi-8D
change to the approved estimates of expenditure 核准开支预算的变动
(mD:[|.
charge 费用;押记;抵押 tsC|R~wW
charge number 税单号码 [_G0kiI}W"
charge on assets 资产的征税 VP[!ji9P
charge upon general revenue 从政府一般收入中拨款支付 )w?$~q
chargeable 可予征收;应课税的 M~Dc5\T
chargeable agreement for sale 可予征收印花税的买卖协议 0Lz56e'j
chargeable income 应课税入息 Q/`o6xv
chargeable normal trading receipt 应课税的一般营业收入 tYNt>9L|
chargeable profit 应课税利润 [>9"RzEl
chargeable to tax 应课税 iKH T
charged to... 记入……帐目 Uk ;.Hrt.
chargee 承押记人 oc%le2
charge-holder 受押人 Kf<_A{s
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 ea}KxLC`,
charging order 押记令 ;|1P1H-W~M
chargor's right 押记人的权利 R$m?&1K
charitable donation 慈善捐款 fTtSx_}3H
charitable trust 慈善信托 aNU%OeQA
charity property 慈善财产 $,#IPoi~X
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 lc(iy:z@
charter 章程;特许权 959jp85
charter of incorporation 成立章程 <l/Qf[V
chartered accountant 特许会计师 s/0FSv
x
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 oOSyOD
Chartered Institute of Public Finance and Accountancy [United Kingdom] }'v?Qq
特许公共财政及会计学会〔英国〕 X1qj
l_A
charterer 承租人 Guc^gq}
Chase Manhattan Asia Limited 美国大通亚洲有限公司 G'C^C[_W
Chase Manhattan Bank 美国大通银行 < io8
b|A
chattels 实产 %=
;K>D
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 *!s?hHv
Che Hsing Finance Company Limited 浙兴财务有限公司 !)3Su=*R
check-and-balance system 制约平衡制度 ):EXh #
Chekiang First Bank Limited 浙江第一银行 PH &ms
cheque 支票 0nnq/u^
Chiao Yue Finance Company Limited 侨裕财务有限公司 JT ^0AZ_*
Chiba Bank, Ltd. 千叶银行 LbI])M
Chicago Board of Options Exchange 芝加哥期权交易所
!@1!ld
Chicago Board of Trade 芝加哥交易所 -7VV5W
Chicago Mercantile Exchange 芝加哥商品交易所 1c~#]6[
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 .u3W]5M|
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 Pg C]@Q%
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 G"sc;nT
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 {X"]92+
child allowance 子女免税额 x)mC^
China & South Sea Bank Limited 中南银行 BQf+1Ly&
China Affairs Committee [Hong Kong Futures Exchange Limited] w~?eX/;
中国事务委员会〔香港期货交易所有限公司〕 bdhgHjz
China concept stock 中国概念股 r(CL=[
China Construction Bank 中国建设银行 z{WqICnb
China Development Division [Stock Exchange of Hong Kong Limited] 6{WT;W>WT:
中国发展科〔香港联合交易所有限公司〕 *heQ@ww
China Economic News 《中国经济新闻》 T5+b{qA
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 Ap9wH[H
China State Bank Limited 国华商业银行 ^TK)_wx
Chinatrust Commercial Bank, Limited 中国信托商业银行 :e vc
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 (2)9TpE;
Chinese Bankers Club, Hong Kong 香港银行华员会 ee` =B
Chinese Banks' Association 香港华商银行公会 }}R!Y)
Chinese Gold and Silver Exchange Society 金银业贸易场 aV,J_Q6r
Chinese New Year bonus 年奖;年终花红 .;6bMP[YA
chit fund 银会 K%Ml2V
Chiyu Banking Corporation Limited 集友银行有限公司 g<3>7&^
Chiyu Finance Company Limited 集友财务有限公司 swbD q
Cho Hung Finance Limited 朝兴金融有限公司 UbH=W(%
choses in action 无形动产;据法权产 $ayD55W4
chronological book 序时帐簿 P*sCrGO%
Chubu Securities Finance Company 中部证券金融公司 K6hNN$F!
Chung Khiaw Bank Limited 崇侨银行 +q%goG8
Chung Nan Finance Company Limited 中南财务有限公司 PyE<`E
Chuo Trust & Banking Co., Ltd. 中央信托银行 #+nv,?@
Chuo Trust Asia Limited 中央信托亚洲有限公司 dBn.DU*B
Citibank, N.A. 万国宝通银行 &>t1A5
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 A*;h}\n
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 mq9&To!
Citicorp International Limited 万国宝通国际有限公司 6*
w;xf
civil debt 民事债项 w Vmy`OV/
Civil Service Pension Reserve Fund 公务员退休金储备基金 nzDY!Y
claim 申索;索偿;债权 .JjuY'-Q
claim equalization fund 申索平衡基金 biK.HL\V
claim for refund of property tax 申请发还物业税
&|*|
claim of debt 债权申索 U++UG5 c
claim on bank 对银行的债权 wyM3|%RZ
claim to dividend 摊还债款申索 d<e.`dhc
claimant 申索人;索偿人 Mpx.n]O.
claims statistics 申索统计数字 \ziF(xTvqG
class of insurance business 保险业务类别 FgaBwd^W
class of property 财产类别 XE\bZc
claw-back 递减率 +N:%`9}2V
clearance cost 清拆成本 Zv7)+Q
clearing 结算;票据交换;清算 h 42?^mV4?
clearing account 结算帐户 Y
[S^&pF
clearing and settlement system 结算和交收系统 *%sYajmD
clearing balance 结算差额 sBL^NDqa2
clearing bank 结算银行 8^T$6A[b
clearing cheque 交换支票 P*]g*&*Y +
clearing house 结算所;票据交换所 ;oE4,
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 R?I3xb
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 Ccmbdw,Z5
clearing member 结算会员 [*v\X %+
Clearing Members' Fund 结算会员基金 x #g,l2_!
clearing participant 结算参与者 >O=V1
clearing rebate 结算费用的回佣 2[eY q1f!
Clearing Rules [SEHK Options Clearing House Limited] THVF@@q
《结算规则》〔联交所期权结算所有限公司〕 V"73^
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 ^;bkU|(`6
Clerk to the Board of Review 税务上诉委员会书记 ~qH@Kz\%
client 客户;委托人;当事人 ESI}+
client agreement 客户协议 D%v yO_k
client confidentiality 客户保密的责任 Mt>DAk
client money 客户款项 Fjb[Ev
client statement 客户结单 eKOTxv{
clients fund 客户资金 &h-1Z}
close 结算;收市;收盘 kEh# 0
close a position 平仓;轧平头寸 gE~31:a^
close company 股份不公开的公司 u:$x,Q
close higher 收市时价位较高 Fy^\U w
close lower 收市时价位较低 uv!/DX#
close mixed 收市时荣辱互见 xm5D$m3#
close of exchange 交易所停市 P2kZi=0
close of financial year 财政年度终结 MiRB*eA
close out 平仓 lvlH5Fc
close out a long position 平长仓 &$[{L)D
close out a short position 平空仓 Xqk$[peS
close steady 收市时价格稳定 oGZ9@Y)(T
close the gap 弥补差距 3-D!Z S&
closed position 平仓 sMK/l @7
closed-end investment corporation 股份固定的投资公司 Ql
1# l:Q
close-out price 抛售价格 Mv3Ch'X[
closing account 决算帐户 r{_'2Z_i
closing balance 期终结余;收市结余 Kkm7L-
closing price 收市价;收盘价 I(e>ff
closing quotation 收市价;收市行情 ';%g^!lM
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closing rate 收市汇价;收盘汇率 D~} 4N1
closing transaction 平仓交易 NR5A"_'
clothing levy 成衣税 [(mq8Nb
club deposit 零存整付存款 [#tW$^UD
Code of Aid 《资助则例》 [nrP;
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Code of Banking Practice 《银行营运守则》 {U9jA_XX
Code of Best Practice [Stock Exchange of Hong Kong Limited] E7D
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《最佳应用守则》〔香港联合交易所有限公司〕 -~g3?!+Hb
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/CNxfY
Code of Conduct for Persons Registered with the Securities and Futures Commission Ge x^\gf
《证券及期货事务监察委员会注册人操守准则》 %oo&M;
code of practice 实务守则;经营守则;执业守则 {T9g\F*
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 kMA>)\
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 tznT*EQr
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 Zl)|x%z
Code on Pooled Retirement Funds 《集资退休基金守则》 1N&U{#4
Code on Share Repurchases [Share Repurchase Code] }`(kX] ][
《公司购回本身股份守则》〔《股份购回守则》〕 7blZAA?-
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 ='FEC-f95
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 T>?~eYHXs
co-debtor 共同债务人 F-6*
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co-financing scheme 共同融资计划 @N$r'@
cognizance 证明令 WBGYk);
coin 硬币 k)J7) L
coin replacement programme 硬币取缔计划 ?g&]*zc^\
coin set 套装硬币 \ gN) GR
coinage 硬币 |w5#a_adM
Coinage Security Fund 硬币发行基金 VF-d^AGt
cold call 主动与准客户接触 h$!qb'|
collapse in prices 价格下泻;价格下挫;价格暴跌 2-~oNJqX
collateral 抵押品 fjb2-K
collateral bond 担保债券 )UeG2dXx7
collateral loan 抵押贷款 5^k#fl2
collateral security 附属抵押品 9fiZ5\
collection 征收;收取 yQ}~ aA#h
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 &P;x<7h$t?
collection of betting duty 收取博彩税 =YBJ7.Y
Collection Office [Inland Revenue Department] 收税处〔税务局〕 1#V0g Q
collective consumption 集体消费 B.|vmq,u
Collector 收税主任 \?o%<c5{
Collector of Rates 差饷征收官 gDv]n^&