C: '%n<MTL
+q`rz
calendar year figure 历年数字 YJ$Vn>6Z
call 催缴通知;认购期权 + WU|sAK"
call deposit 通知存款;活期存款 S:2u3th7
call loan 短期同业拆借;通知贷款 `uM0,Z
call margin 补仓;追加保证金 6)uPM"cO
call market 短期同业拆放市场 EMVoTW)z
call money 短期同业拆借;活期贷款 =ELDJt
call option 认购期权;看涨期权 2$SofG6D}
call price 赎回价格;提前赎回价 ]RJb;
call warrant 认购认股权证;回购认股权证 `Q1WVd29
callable share 可收回股份;可兑付股份 q{9X.-]}
called up share capital 已催缴股本 lgv-)5|O+H
Canadian Dollar [CAD] 加拿大元 Kc2OLz#
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 $ +GFOO
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 6h0U
cancellation price 取消费 9rpg1 0/T
cap 上限 He0N
capital 资本;资金 T/WmS?
Capital Accord 《资本协定》 N SxPN:
capital account 资本帐;非经常帐 $tt0D?$4
capital account commitment balance 资本帐承担额结余 oqd
N5+xt
Capital Adequacy Directive [CAD] 《资本充足指引》 M3jv aI
capital adequacy ratio [CAR] 资本充足比率 I\Gp9w0f
capital allowance 资本免税额 HP4'8#3o
capital alteration 资本变更 ^ sf[dr;BA
capital and liabilities ratio 资本负债比率 3x(MvW30Lg
capital and liquidity requirement 资本与流动资金的规定 =jV%O$Fx
capital appreciation 资本增值 B:6sVJ
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〕 IQk#
capital assets 资本资产 c`$`0}
capital at risk 风险资本 *1o+o$hY2
capital base 资本基础;资金基础 4B3irHs\Q
capital charges 资本支出;资本费用 v0hfY
capital commitment 资本承担 }`<>$2b
capital contribution certificate 出资证明书 >XXMIz:
capital convergence 划一资本充足比率 },Y;
(n'
capital cost 资本成本;建设成本;建设费用 (IWix){
capital cover 资本保证 zV_-rf
capital deficit 资本亏绌;资本赤字 WFeMr%Zqh>
capital divided into shares 资本分成股份 |U#w?eE=
capital element 资本因素;资本部分 HgSmAziv
capital equipment 资本设备 3w<j:\i
capital expenditure 资本开支;非经常开支 ,SJK
capital expenses 资本费用 /n(bThDH
capital financing 筹集资本;以非经常收入支付非经常开支的结算
i_E#cU
capital flow 资金流量 \@}$Wjsl
capital formation 资本形成;集资 O)RzNfI^`N
capital formation figure 资本组合数字 JV?RgFy
capital fund 资本基金 TOPPa?=vk
capital gain 资本增益;资本增值 G2yUuyAZ
capital gains tax 资本增值税 H/@M
capital goods 资本财货;资本货物 49J+&G?)j
capital grant 非经常补助金;非经常拨款;建设补助金 mBpsgm:g^
capital grant cycle 建设补助金周期 4_m
/_Z0x
capital injection 注入资本;注资 ]|$$:e^U9
capital input 投入资本 \_I)loPc8
capital intensity 资本密集度 z?t(+^
capital intensive 资本密集 O[hbu ![
capital investment 资本投资 @DQ"vFj6<
Capital Investment Fund 资本投资基金 X%9xuc
capital loss 资本损失 Mly z><
capital maintenance 资本保值;资本保留 J?Ep Nie
capital market 资本市场;资金市场 H-cBXp5z
capital market instrument 资本市场票据 R
!%m5Q?5
capital money 资本款项 >NOYa3
capital money subject to a trust 信托财产资本 hRy}G'0
capital movement 资本流动 'd.@4 9
capital nature 资本性质
oRbYna?J
capital outlay 资本支出 MZP><Je&
capital portion 资本部分 j]?0}Z*
capital profit 资本利润 );uZ4PNK/?
capital project 基本工程项目;非经常开支项目 6U>jU[/
capital receipt 资本收入 WtdkA Sj
capital redemption 资本赎回 Bbt8fJA~
capital redemption business 资本赎回业务 s[B6%DI/5
capital redemption contract 资本赎回合约 Y"/UYxCm|&
capital redemption reserve 资本赎回储备 W$t}3Ru
capital reduction 资本减缩;减资 6:EH5IO
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] Kf?{GNE7
股本削减计划〔香港联合交易所有限公司〕 F;X q:e8
capital repayment 偿还资本 xXU/m|
capital reserve 资本储备;后备资本 ~oW8GQ
capital revenue 资本收益;非经常收入 WGG)
mh&-
capital spending 资本开支;资本支出;非经常开支 mQA<t)1
capital stock 股本 iUG/
capital stock subscription 认缴股本;认购股本 <]e;tF)+
capital subsidy 建设津贴;基本建设津贴 'Rh>w=wB'
capital subvention 非经常资助金 3JE;:2O~P
capital sum 资本额 zs&`:
capital tax 资本税 hv:Z%D |S
capital transfer tax 资本转移税 ep}/dBg
capital turnover 资本周转率 FTYLMQ
i
capital value 资本价值 4TQISu)
capital works project 基本工程项目 4tTZkJc
Capital Works Reserve Fund 基本工程储备基金 g/X=#!
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 33KPo0g7
capitalization 资本化;资本总额 h'y@M+c(
capitalization of interest 利息化作本金 rDx],O _
capitalized interest 化作本金的利息 f93X5hFnF
capitalized loan 转作资本的贷款 "xc*A&Sg
capitalized value 资本还原值;资本化价值 {kRC!}
capitation grant 按人计算的补助金 e"adkV
captive insurance business 专属自保保险业务 qM:)daS1w
car insurance 汽车保险 mV(x&`Cx
Caribbean Development Bank 加勒比开发银行 :XQ
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] YlcF-a
意大利嘉利堡银行 v3JIUdU=P
cartel 同业联盟;卡特尔 +@)$l+kk9
cartelized rates system 联营式利率制度 cKYvRe
cash 现金;现款 L{0OMyUA
cash accounting system 现金会计制度 7n95>as
cash acquisition 以现金投资所得的资产 IM5^E#-g7
cash allowance 现金津贴 a=B0ytNm
cash assets 现金资产 <[5$ {)
cash at bank 银行现金;银行存款 \HQb#f,
cash balance 现金结余 *-!ndbf
cash basis 现金收付制;收付实现制 WfbNar[
cash basis accounting 现金收付制会计;收付实现制会计 W>|b98NPu
cash bonus 现金红利 3Q~&xNf
cash book 现金出纳帐;现金簿 >(6\ C
cash client 现金客户 rnhf(K.{3
cash commission rebate 现金回佣 (l P4D:X
cash compensation 现金补偿 YxkEAb!+
cash contribution 现金承担额;现金分担额 O/^w!
:z'
cash cost 直接费用;现金成本 dDn4nwH
cash coupon 现金礼券 QRHm|f9_C
cash credit 现金信贷 2[YD&
cash deficit 现金赤字 taEMr> /
cash deposit and withdrawal 现金收支 4qz{D"M
cash disbursement journal 现金支出日记簿 iY'hkr w
cash disbursement slip 现金支出传票;现金支出单 WAa1H60VkS
cash flow 现金流量;银根 w@ylRq
cash flow lending 流动现金放款;无抵押融资 kJeOlO[
cash flow statement 现金流量表;现金流动表 h8-tbHgpb
cash flow surplus 现金流量盈余 )* nbEZm@
cash in hand 库存现金;手头现金 '*ICGKoT
cash in till 备用现金 WblV`"~e
cash in transit 运送中现金;在运现金 FC(cXPX}
cash input 投入现金 'C>S yU
cash input figure 现金投入数字 #:zPpMAl
cash limit 现金支出限额;现金限额 D&m"~wI
cash margin 现金保证金 LXF%~^^@d
cash market 现货市场;现金交易市场 j6HbJ#]
cash offer 现金要约;现金补偿额 2y7q
x1$C
cash payment 现金付款;现金支付 # +]! u%n
cash position 现金头寸 V1>94/waa
cash price 现金价格 6Vzc:8o>
cash receipts journal 现金收入日记簿 2,Dc]oj
cash receiving slip 现金收入传票;现金收入单 /"{ ,m!
cash settlement 现金结算 +sl uu!~
cash surplus 现金盈余 RR[TW;
cash with order 订货付现;凭票即付 bNU^tL3QZ
cashier's order 银行本票 /aa;M*Qp
cashier's order outstanding 未承兑的银行本票 q.QYn.CBZz
cash-limited subhead 有现金支出限额的分目 Iw|[*Nu-
cash-sweep 现金彩票活动 ;k%sKVP
casual client “散客”;“散户” HPdwx
V
CCASS Depository 中央结算系统证券存管处 y8S6ZtA}2
CCIC Finance Limited 中芝兴业财务有限公司 GXK?7S0H
cedant 分出者 &&S4x
ceding company 分出公司 eRy'N|'
ceding insurer 分出保险人 <_q/ +x]8
ceiling 上限 RWQW/Gwx
ceiling price 最高限价 =<h=">}5'
central bank 中央银行 Xgc\O08
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 o5x^ "#
central banking 中央银行业务 P1 >X5:
central banking function 中央银行职能 {lUl+_58
Central Clearing and Custodian System 中央结算及托管系统 ;1k0o.3
Central Clearing and Depository System 中央结算及存管系统 }t-|^mY>
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 wSyu^KDz
central clearing house 中央结算所 SfFR
central clearing system 中央结算制度;集体交收系统 !jq6cND
central custody system 中央托管系统 q;PzB4#
central depository 中央存管处 |3@Pt>Ikl
central depository system 中央证券存管制度 kj=2+)!E7
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 :|Nbk58
central rate 中央汇率;中心汇率 >t}D5ah
Central Registration Hong Kong Limited 香港中央证券登记有限公司 4:PP[2?
Central Tender Board 中央投标委员会 Ol[IC
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 <!(n5y_
centralized budgetary and payments system 集中预算及支付制度 CHw_?#h
centred 12-month moving average 十二个月定位移动平均数 O~0
1)%
certificate of approval 批准证明书 %9Fg1LH42r
certificate of beneficial entitlement to property 资产权益证书 =e/4Gs0*
certificate of compliance 合格证明书;合约完成证明书 0U*"OSpF
certificate of deposit [CD] 存款证
l>?vjy65
certificate of exemption from estate duty 豁免遗产税证明书 @BhAFv,7
certificate of incorporation 公司注册证书;法团注册证书 V= MZOj6
certificate of incorporation of registered trustees 注册受托人法团证书 =I}V PxhE7
certificate of indebtedness [CI] 负债证明书 h*Tiv^a
certificate of insurance 保险证书 ]qHO{b4k
certificate of interest 权益证明书;息票 deY<+!
certificate of means 资产证明书 W3rvKqdw5
certificate of participation 参与证明书 S
IK{GWX
certificate of payment of profits tax 缴付利得税证明书 M=`Se&-M
certificate of preference 特惠税证 O;?~#E<6w
certificate of rateable value 应课差饷租值证明书 Bcon4
certificate of registration 登记证书;注册证明书 I>Yp=R
certificate of satisfaction 清偿证明书 6l7a9IJ
certificate of transfer 转让证明书 bLF0MVLM
certificate to bearer 不记名证明书 v[3sg2.
certification 核证 d`7] reh
certification fee 核证费 8E%*o
certified cheque 经银行证明可兑现的支票 x,_Ucc.
certified public accountant [CPA] 执业会计师 uhLmyK
certified statement 经证明的报表 OR8o%AxL7
cessation of business 停业 M?u)H&kEl
cession 分保 Sxu
v}y\
C.F. Finance Company Limited 浙一财务有限公司 S]g)^f'a65
chance 机会;中彩机会 liP{Mu/LO
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 e,UgTxZ
change of domicile 迁册 ^D[;JV
change to estimates 修订预算 k>hZ
change to the approved estimates of expenditure 核准开支预算的变动 k8V0-.UL}
charge 费用;押记;抵押 Wh_c<E}&
charge number 税单号码 CI'5JOqP
charge on assets 资产的征税 E/;YhFb[
charge upon general revenue 从政府一般收入中拨款支付 \c}r6xOr
chargeable 可予征收;应课税的 j=S"KVp9NF
chargeable agreement for sale 可予征收印花税的买卖协议 wJkkc9Rh'(
chargeable income 应课税入息 2]ljm]\l
chargeable normal trading receipt 应课税的一般营业收入 +]vl8, 4@
chargeable profit 应课税利润 iW~f
chargeable to tax 应课税 vy?YA-
charged to... 记入……帐目 e5KF ~0`
chargee 承押记人 #
t
Ki6u
charge-holder 受押人 ,_zt?o\
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 Mv=;+?z!
charging order 押记令 \s'6)_
chargor's right 押记人的权利 ?0Zw ^a
charitable donation 慈善捐款 _0E,@[
charitable trust 慈善信托 Bx>@HU
charity property 慈善财产 Z Uv_u6aD
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 6^Vf 5W{
charter 章程;特许权 M-|2W~YU
charter of incorporation 成立章程 V=~dgy~@
chartered accountant 特许会计师 rzLlM
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 \_bX2Lg
Chartered Institute of Public Finance and Accountancy [United Kingdom] Njje g9 f
特许公共财政及会计学会〔英国〕 S:QEHd_C
charterer 承租人 ?K 0V#aq
Chase Manhattan Asia Limited 美国大通亚洲有限公司 Y,~]ecI
Chase Manhattan Bank 美国大通银行 <~w#sIh
chattels 实产 Xii#Qtd.
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 IA`
Che Hsing Finance Company Limited 浙兴财务有限公司 b@hoH)<9E
check-and-balance system 制约平衡制度 |D:0BATRP
Chekiang First Bank Limited 浙江第一银行 ')cu/
cheque 支票 Yl])Q|2I
Chiao Yue Finance Company Limited 侨裕财务有限公司 tm?
Chiba Bank, Ltd. 千叶银行 5{TF6
Chicago Board of Options Exchange 芝加哥期权交易所 Y;>'~V#R
Chicago Board of Trade 芝加哥交易所 (tN$G:+")F
Chicago Mercantile Exchange 芝加哥商品交易所 UxtZBNn8
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 #cb6~AH
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 yl%F<5
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 DmsloPB?_
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 qW^l2Jff
child allowance 子女免税额 &ii
=$4"R
China & South Sea Bank Limited 中南银行 ^pa).B.`T
China Affairs Committee [Hong Kong Futures Exchange Limited] _Hk`e}}
中国事务委员会〔香港期货交易所有限公司〕 yI<'J^1C[
China concept stock 中国概念股 I|H mbTXa
China Construction Bank 中国建设银行 i,T{SV
China Development Division [Stock Exchange of Hong Kong Limited] N0PX<$y
中国发展科〔香港联合交易所有限公司〕 YeJdkt
China Economic News 《中国经济新闻》 p4 PFoFo2
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 ZT#G:a
China State Bank Limited 国华商业银行 nv]64mL3
Chinatrust Commercial Bank, Limited 中国信托商业银行 [bXZPIz;j
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 >2/zL.O
Chinese Bankers Club, Hong Kong 香港银行华员会 mgWtjV 8
Chinese Banks' Association 香港华商银行公会 j Xf-+;ZQ
Chinese Gold and Silver Exchange Society 金银业贸易场 W+X
zU"l
Chinese New Year bonus 年奖;年终花红 f?6=H^_>
chit fund 银会 bX1ip2X
lk
Chiyu Banking Corporation Limited 集友银行有限公司 n>UvRn.7kz
Chiyu Finance Company Limited 集友财务有限公司 7Wu2gky3
Cho Hung Finance Limited 朝兴金融有限公司 =@>&kU%$&
choses in action 无形动产;据法权产 w?q"%F;/
chronological book 序时帐簿 PYe>`X?
Chubu Securities Finance Company 中部证券金融公司 f9$q.a*
Chung Khiaw Bank Limited 崇侨银行 IYPLitT
Chung Nan Finance Company Limited 中南财务有限公司 w=$_',5#Z
Chuo Trust & Banking Co., Ltd. 中央信托银行 RI=B(0A
Chuo Trust Asia Limited 中央信托亚洲有限公司 /xzL!~g`6<
Citibank, N.A. 万国宝通银行 l M$7/
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 FCPbp!q6
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 /2@@v|QL
Citicorp International Limited 万国宝通国际有限公司 PdZSXP4;k
civil debt 民事债项 L z
Civil Service Pension Reserve Fund 公务员退休金储备基金 VbYapPu4b!
claim 申索;索偿;债权 _?"J.i
claim equalization fund 申索平衡基金 1Rh&04O>VL
claim for refund of property tax 申请发还物业税 plq\D.C
claim of debt 债权申索 14R))Dz"
claim on bank 对银行的债权 r[~$
claim to dividend 摊还债款申索 .B*)A.
claimant 申索人;索偿人 zl5S)/A
claims statistics 申索统计数字 nj[6c
class of insurance business 保险业务类别 QZfnoKz
class of property 财产类别 h!
<8=V(
claw-back 递减率 q'q{M-U<
clearance cost 清拆成本 5cU8GgN`
clearing 结算;票据交换;清算 g2I @j3
clearing account 结算帐户 :>k\uW
clearing and settlement system 结算和交收系统 Sy_M!`B
clearing balance 结算差额 7vFqO;
clearing bank 结算银行 ;1nd~0o
clearing cheque 交换支票 q,GL#L
clearing house 结算所;票据交换所 )r~Oj3TH
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 OsXQWSkj~
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 >/*\xg&J
clearing member 结算会员 <#UvLll
Clearing Members' Fund 结算会员基金 `t
-3(>P
clearing participant 结算参与者 7o<RvM
clearing rebate 结算费用的回佣 ;/.Z YTD
Clearing Rules [SEHK Options Clearing House Limited] ~U|te _l
《结算规则》〔联交所期权结算所有限公司〕 @WmB0cc_
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 cW
RY[{v
Clerk to the Board of Review 税务上诉委员会书记 2-4%h!
client 客户;委托人;当事人 qA30G~S
client agreement 客户协议 O_ cK4
client confidentiality 客户保密的责任 kL-+V)Kl
client money 客户款项
ulQE{c[
client statement 客户结单 &V"&