C: $EHAHNL?Lx
)?RR1P-ID
calendar year figure 历年数字 x0B|CO
call 催缴通知;认购期权 ;o }pRC
call deposit 通知存款;活期存款 @SeE,<
call loan 短期同业拆借;通知贷款 j4Ppn
call margin 补仓;追加保证金 We%-?l:"
call market 短期同业拆放市场 )B.NV<m
call money 短期同业拆借;活期贷款 lR_ 4iyqb
call option 认购期权;看涨期权 =qiX0JT
call price 赎回价格;提前赎回价 l/0TNOA
call warrant 认购认股权证;回购认股权证 9{_D"h}}
callable share 可收回股份;可兑付股份 X>l
called up share capital 已催缴股本 @1ZLr
Canadian Dollar [CAD] 加拿大元 ?kvkkycI
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 #R v&b@K
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 lx,^Y647
cancellation price 取消费 &*iar+vr
cap 上限 pfsRV]
capital 资本;资金 fl>*>)6pm
Capital Accord 《资本协定》 @/i{By^C
capital account 资本帐;非经常帐 cLR02
capital account commitment balance 资本帐承担额结余 ;i?Ao:]
Capital Adequacy Directive [CAD] 《资本充足指引》 ?XO$9J
capital adequacy ratio [CAR] 资本充足比率 ~Q%C>
capital allowance 资本免税额 #?L%M
capital alteration 资本变更 :[P>e
ox
capital and liabilities ratio 资本负债比率 {` Bgxejf
capital and liquidity requirement 资本与流动资金的规定 N)G.^9
capital appreciation 资本增值 \tE2@
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 n}X)a-=
capital assets 资本资产 G>f-w F6
capital at risk 风险资本 pv8"E?9,k
capital base 资本基础;资金基础 ,!U5;
capital charges 资本支出;资本费用 &o*/6X
capital commitment 资本承担 Vvu+gP'z.
capital contribution certificate 出资证明书 A7SBm`XJ)p
capital convergence 划一资本充足比率 1V(tt{
capital cost 资本成本;建设成本;建设费用 ;=.VKW%U
capital cover 资本保证 E&r*[;$
capital deficit 资本亏绌;资本赤字 e#]=-^
capital divided into shares 资本分成股份 nsk`nck
capital element 资本因素;资本部分 Tx"}]AyB6
capital equipment 资本设备 <Okk;rj2
capital expenditure 资本开支;非经常开支 <_&tP=h
capital expenses 资本费用 'PTWC.C?9
capital financing 筹集资本;以非经常收入支付非经常开支的结算 .OA_)J7
capital flow 资金流量 !/O c)Yk
capital formation 资本形成;集资 (r,tU(
capital formation figure 资本组合数字 ]Ija,C!#
capital fund 资本基金 R06q~ >
capital gain 资本增益;资本增值 1HK5OT&
capital gains tax 资本增值税 ?rC^@)
capital goods 资本财货;资本货物 jz(}P8
capital grant 非经常补助金;非经常拨款;建设补助金 NMb`d0;(
capital grant cycle 建设补助金周期 A;Rr#q<
capital injection 注入资本;注资 oW3{&vfz
capital input 投入资本 9NvV{WI-1
capital intensity 资本密集度 4jEPh{q
capital intensive 资本密集 j&) "a,f
capital investment 资本投资 6KP"F[8I
Capital Investment Fund 资本投资基金 6-C9[[g<
capital loss 资本损失 0]3%BgZ(a8
capital maintenance 资本保值;资本保留 Hp;Dp!PLa
capital market 资本市场;资金市场 JK0L&t<
capital market instrument 资本市场票据 {#YGor|
capital money 资本款项 $>zLa_cn|
capital money subject to a trust 信托财产资本 fwB+f`w`
capital movement 资本流动 13(JW
capital nature 资本性质 >i=^Mh-bm
capital outlay 资本支出 oyV@BHJO@
capital portion 资本部分 xgP/BK2"
capital profit 资本利润 44axOk!G[/
capital project 基本工程项目;非经常开支项目 7Wub@Mp
capital receipt 资本收入 6(
TG/J
capital redemption 资本赎回 <*u[<
capital redemption business 资本赎回业务 vB(tpki|
capital redemption contract 资本赎回合约 eED Fm
capital redemption reserve 资本赎回储备 aV`4M VWOz
capital reduction 资本减缩;减资 \v.16o bH
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] o<2H~2/
股本削减计划〔香港联合交易所有限公司〕 ~9#[\/;"
capital repayment 偿还资本 * Zb-YA
capital reserve 资本储备;后备资本 aLapb5VV
capital revenue 资本收益;非经常收入 ) 9h5a+Z
capital spending 资本开支;资本支出;非经常开支 l?E7'OEF:
capital stock 股本 _
Js& _d
capital stock subscription 认缴股本;认购股本 T.nY>Q8
capital subsidy 建设津贴;基本建设津贴 m'H%O-h\
capital subvention 非经常资助金 t.B%7e
capital sum 资本额 \9*wo9cV
capital tax 资本税 zTb!$8D"g
capital transfer tax 资本转移税 xFcJyjo^z
capital turnover 资本周转率 Qm86!(eZ-
capital value 资本价值 m/l#hp+
capital works project 基本工程项目 ,&$=2<Dx
Capital Works Reserve Fund 基本工程储备基金 9qxB/5d_
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 w]Z*"B&h
capitalization 资本化;资本总额 E?san;Ku
capitalization of interest 利息化作本金 g2p/#\D\J
capitalized interest 化作本金的利息 </0@7
capitalized loan 转作资本的贷款 !uoU 8Ki9
capitalized value 资本还原值;资本化价值 3 "fBp
capitation grant 按人计算的补助金 }Jkz0 JY~
captive insurance business 专属自保保险业务 "C 7-^R#
car insurance 汽车保险 m }I@:s2
Caribbean Development Bank 加勒比开发银行 '&4W@lvyz
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] I\J^@&JE
意大利嘉利堡银行 _IiTB
cartel 同业联盟;卡特尔 {p&M(W]
cartelized rates system 联营式利率制度 d>@&[C!28
cash 现金;现款 !ckmNE0
cash accounting system 现金会计制度 dbF?#s~u
cash acquisition 以现金投资所得的资产 !C>}j* 4
cash allowance 现金津贴 8/cD7O
cash assets 现金资产 Z^w11}
cash at bank 银行现金;银行存款 6rlafISvO
cash balance 现金结余 9A0wiKp
cash basis 现金收付制;收付实现制 m":lKXpQ
cash basis accounting 现金收付制会计;收付实现制会计 k fS44NV
cash bonus 现金红利 W9>q1
cash book 现金出纳帐;现金簿 L h"K"Uv
cash client 现金客户 YI!ecx%/4
cash commission rebate 现金回佣 & yFS
cash compensation 现金补偿
meQ>mW
cash contribution 现金承担额;现金分担额 E _d^&{j
cash cost 直接费用;现金成本 MU2ufKq4)
cash coupon 现金礼券 8,Iil:w
cash credit 现金信贷 z/zUb``
cash deficit 现金赤字 r}ZL{uWMW
cash deposit and withdrawal 现金收支 O!#yPSq?
cash disbursement journal 现金支出日记簿 >R"]{y
cash disbursement slip 现金支出传票;现金支出单 mD@#,B7A
cash flow 现金流量;银根 Hbz >D5$
cash flow lending 流动现金放款;无抵押融资 LlAMtw"
cash flow statement 现金流量表;现金流动表 c zTr_>
cash flow surplus 现金流量盈余 aq/'2U 7
cash in hand 库存现金;手头现金 oGz-lO{lt
cash in till 备用现金 b?Dhhf
cash in transit 运送中现金;在运现金 =?fxPT[1K
cash input 投入现金 r9[{0y!4
cash input figure 现金投入数字 #4uuT?!
cash limit 现金支出限额;现金限额 Sb@:ercC,
cash margin 现金保证金 xW92ZuzSH
cash market 现货市场;现金交易市场 o'nju.'
cash offer 现金要约;现金补偿额 hxcRFqX"
cash payment 现金付款;现金支付 WN8XiV
cash position 现金头寸 !bEy~.
cash price 现金价格 oCD#Gmr
cash receipts journal 现金收入日记簿 `uL^!-
cash receiving slip 现金收入传票;现金收入单 ~Y=v@] 2/
cash settlement 现金结算 ];cJIa
cash surplus 现金盈余 w\wS?E4G
cash with order 订货付现;凭票即付 >|h$d:~n
cashier's order 银行本票 ^id9_RU
cashier's order outstanding 未承兑的银行本票 YCJc Dab
cash-limited subhead 有现金支出限额的分目 >jI(^8?
cash-sweep 现金彩票活动 \va'>?#o1
casual client “散客”;“散户” ('yBIb\ue
CCASS Depository 中央结算系统证券存管处 AWkXWl}
CCIC Finance Limited 中芝兴业财务有限公司 3|1ug92
cedant 分出者 $#q:\yQsPC
ceding company 分出公司 \ZSZ(p#1
ceding insurer 分出保险人 q1C) *8*g
ceiling 上限 rybs9:_}
ceiling price 最高限价 cs0;:H*N*
central bank 中央银行 9C;Hm>WEpP
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 1+`Bli]dE
central banking 中央银行业务 fZM)>
central banking function 中央银行职能 |l5ol@2*
Central Clearing and Custodian System 中央结算及托管系统 W$_}lE$
Central Clearing and Depository System 中央结算及存管系统 <Z^ P8nu
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 [,;h1m ~iX
central clearing house 中央结算所 fB.xjp?
central clearing system 中央结算制度;集体交收系统 ~zdHJ8tYp
central custody system 中央托管系统 $$my,:nH
central depository 中央存管处 9='a9\((mH
central depository system 中央证券存管制度 a:$hK%^
\
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 5\hJ&
central rate 中央汇率;中心汇率 5LJUD>f9Z
Central Registration Hong Kong Limited 香港中央证券登记有限公司 >,JLYz|</
Central Tender Board 中央投标委员会 xqV>m
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 7S"W7O1>
centralized budgetary and payments system 集中预算及支付制度 Skm$:`u;
centred 12-month moving average 十二个月定位移动平均数 =*K~U# uoC
certificate of approval 批准证明书 6|#+
certificate of beneficial entitlement to property 资产权益证书 j,@N0~D5
certificate of compliance 合格证明书;合约完成证明书 []opPQ
1
certificate of deposit [CD] 存款证 k[6%+
certificate of exemption from estate duty 豁免遗产税证明书 i-6,r [<
certificate of incorporation 公司注册证书;法团注册证书 P<&-8QA
certificate of incorporation of registered trustees 注册受托人法团证书 i7@qfe$fR
certificate of indebtedness [CI] 负债证明书 cL/6p0S
certificate of insurance 保险证书 fb8"hO]s
certificate of interest 权益证明书;息票 6]`XW0{C
certificate of means 资产证明书 kGaK(^w
certificate of participation 参与证明书 QL_~E;U
certificate of payment of profits tax 缴付利得税证明书
{@XzY>
certificate of preference 特惠税证 gDY+'6m;
certificate of rateable value 应课差饷租值证明书 p72:oX\QI
certificate of registration 登记证书;注册证明书 /`d|W$vN
certificate of satisfaction 清偿证明书 ARcPHV<(2
certificate of transfer 转让证明书 A\{dq:
certificate to bearer 不记名证明书 L`$m<9w'
certification 核证 J$Huzs#
certification fee 核证费 y]1:IJL2;
certified cheque 经银行证明可兑现的支票 CHeU`!:
certified public accountant [CPA] 执业会计师 /$]#L%
certified statement 经证明的报表 a(|YLN
cessation of business 停业 ^Kvbpi,
cession 分保 :` FL95
C.F. Finance Company Limited 浙一财务有限公司 iF.eBL%
chance 机会;中彩机会 /]0-|Kg+R
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 )HLe8:PG~
change of domicile 迁册 ?`& l Y
change to estimates 修订预算 M]\p9p(_
change to the approved estimates of expenditure 核准开支预算的变动 .uu[f2.N+
charge 费用;押记;抵押 +f#oij
charge number 税单号码 ,mpvGvAI
charge on assets 资产的征税 =P* YwLb
charge upon general revenue 从政府一般收入中拨款支付 \FVm_)
chargeable 可予征收;应课税的 o;.6Y `-fJ
chargeable agreement for sale 可予征收印花税的买卖协议 x 6=Yt{
chargeable income 应课税入息 ;QMRm<CLV
chargeable normal trading receipt 应课税的一般营业收入 Gp}:U>V)
chargeable profit 应课税利润 #;4afj:2g
chargeable to tax 应课税 Z0fl]3p
charged to... 记入……帐目 K|"97{*|2
chargee 承押记人 UG)XA-ez
charge-holder 受押人 a[Q\8<
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 @I\&-Z ^
charging order 押记令 /^#8z(@B
chargor's right 押记人的权利 ^]iIvIp
charitable donation 慈善捐款 G@4ro<
charitable trust 慈善信托 {|Ew]Wq
charity property 慈善财产 6[q<%wA
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 desrKnY
charter 章程;特许权 eRI'pi[#.
charter of incorporation 成立章程 i5oV,fiZo
chartered accountant 特许会计师 :?!kZD!
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 .f+ul@o
Chartered Institute of Public Finance and Accountancy [United Kingdom] tS$^k)ZXip
特许公共财政及会计学会〔英国〕 H@!\?5I
charterer 承租人 B,`B!rU
Chase Manhattan Asia Limited 美国大通亚洲有限公司 ]{tnNr>mv
Chase Manhattan Bank 美国大通银行 /FzO9'kj
chattels 实产 *rs@6BSj
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 QG~4<zy
Che Hsing Finance Company Limited 浙兴财务有限公司 egOZ.oV
check-and-balance system 制约平衡制度 H;#3S<
Chekiang First Bank Limited 浙江第一银行 %RlG~a
cheque 支票 +
?z=,')
Chiao Yue Finance Company Limited 侨裕财务有限公司 I-@A{vvPK
Chiba Bank, Ltd. 千叶银行 r9),F.6,
Chicago Board of Options Exchange 芝加哥期权交易所 [K(|V
Chicago Board of Trade 芝加哥交易所 *pu ,|
Chicago Mercantile Exchange 芝加哥商品交易所 UODbT&&
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 fpCkT [&m
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 }Mh@%2$
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 O<A$,<6 7
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 Qktj
child allowance 子女免税额 $d<vPpJ3
China & South Sea Bank Limited 中南银行 *2K/)(
China Affairs Committee [Hong Kong Futures Exchange Limited] }|MPQy
中国事务委员会〔香港期货交易所有限公司〕 b4l=Bg"
China concept stock 中国概念股 SGuR-$U`)
China Construction Bank 中国建设银行 gBF2.{"^
China Development Division [Stock Exchange of Hong Kong Limited] '\vmm>
中国发展科〔香港联合交易所有限公司〕 fjc8@S5x9j
China Economic News 《中国经济新闻》 z_)`='&n
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 AFd3_>h
China State Bank Limited 国华商业银行 Ch3{q/-g
Chinatrust Commercial Bank, Limited 中国信托商业银行 &$\B&Hp@
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 E?L^L3s
Chinese Bankers Club, Hong Kong 香港银行华员会 ZGstD2N$
Chinese Banks' Association 香港华商银行公会 6 WD(
Chinese Gold and Silver Exchange Society 金银业贸易场 'qhi8=*
Chinese New Year bonus 年奖;年终花红 \I!C`@0
chit fund 银会 [M:ag_rm+f
Chiyu Banking Corporation Limited 集友银行有限公司 Z0Tpz2m
Chiyu Finance Company Limited 集友财务有限公司 @O&<_&
Cho Hung Finance Limited 朝兴金融有限公司 KW3Dr`A
choses in action 无形动产;据法权产 !,;>)R
chronological book 序时帐簿 4|?y
[j6
Chubu Securities Finance Company 中部证券金融公司 ~ULD{Ov'F
Chung Khiaw Bank Limited 崇侨银行 9VEx0mkdd
Chung Nan Finance Company Limited 中南财务有限公司 'p%\fb6`
Chuo Trust & Banking Co., Ltd. 中央信托银行 7Wd}H Z
Chuo Trust Asia Limited 中央信托亚洲有限公司 k0%*{IVPN
Citibank, N.A. 万国宝通银行 C\~!2cy
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 YQ\c0XG
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 DEdJH4
Citicorp International Limited 万国宝通国际有限公司 J}$St|1y
civil debt 民事债项 )<fa1Gz#^
Civil Service Pension Reserve Fund 公务员退休金储备基金 [8- . T4
claim 申索;索偿;债权 15o<'4|=Lm
claim equalization fund 申索平衡基金 Gxtqzr*
claim for refund of property tax 申请发还物业税 v-(Ry<fT9
claim of debt 债权申索 *bi!iz5F
claim on bank 对银行的债权 *.4VO+^
claim to dividend 摊还债款申索 &, =Z
claimant 申索人;索偿人 COV8=E~
claims statistics 申索统计数字 MF7q*f
class of insurance business 保险业务类别 5Op|="W.
class of property 财产类别 OKXELP
claw-back 递减率 ?9Lp@k~TO
clearance cost 清拆成本 Ia>07av
clearing 结算;票据交换;清算 b7thu5
clearing account 结算帐户 |OgtAI9
clearing and settlement system 结算和交收系统 >I9w|zFA
clearing balance 结算差额 *,hg+?lZ
clearing bank 结算银行 `R9}.?7
clearing cheque 交换支票 q+KGQ*
clearing house 结算所;票据交换所 2Hh5gD|>
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 oS2L"#
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 j %3wD2 l
clearing member 结算会员 s{"}!y=]
Clearing Members' Fund 结算会员基金 td}%reH
clearing participant 结算参与者 LSX;|#AI
clearing rebate 结算费用的回佣 }^ g6Y3\
Clearing Rules [SEHK Options Clearing House Limited] #:UP'v=w
《结算规则》〔联交所期权结算所有限公司〕 n9PCSl j
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 OoG Nij
Clerk to the Board of Review 税务上诉委员会书记 5<Lal^c D
client 客户;委托人;当事人 2 Nr*
client agreement 客户协议 &d!Q%
client confidentiality 客户保密的责任 a#U2y"
client money 客户款项 T-;|E^
client statement 客户结单 GN&-`E]-
clients fund 客户资金 ~d9R:t1
close 结算;收市;收盘 lQkCA-
close a position 平仓;轧平头寸 vr:5+wew
close company 股份不公开的公司 .B9i`)0
close higher 收市时价位较高 z 1~2w:
close lower 收市时价位较低 n`W7g@Sg#I
close mixed 收市时荣辱互见 X(YR).a~
close of exchange 交易所停市 ^]{)gk8P~2
close of financial year 财政年度终结 Vo G`@^s
close out 平仓 qHU=X"rn
close out a long position 平长仓 \$Jz26
-n
close out a short position 平空仓 ./Y5Vk#Rp\
close steady 收市时价格稳定 %^zGM^PD
close the gap 弥补差距 IP#?$X
closed position 平仓 u0s25 JY.%
closed-end investment corporation 股份固定的投资公司 Q5kf-~Jx+
close-out price 抛售价格 KtR*/<7IC
closing account 决算帐户 <i!:{'%
closing balance 期终结余;收市结余
KF.d:
closing price 收市价;收盘价 BEfP#h=hr
closing quotation 收市价;收市行情 "
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closing rate 收市汇价;收盘汇率 5s /fBS
closing transaction 平仓交易 F\)?Ntj)>@
clothing levy 成衣税 -45xa$vv
club deposit 零存整付存款 5[qCH(6
Code of Aid 《资助则例》 D^!x@I~:
Code of Banking Practice 《银行营运守则》 *(w#*,lv
Code of Best Practice [Stock Exchange of Hong Kong Limited] :!cNkJa
《最佳应用守则》〔香港联合交易所有限公司〕 `~+1i5-}
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕;《操守准则》〔香港期货交易所有限公司〕 Z7$"0%
Code of Conduct for Persons Registered with the Securities and Futures Commission WxgA{q7:
《证券及期货事务监察委员会注册人操守准则》 JSCZX:5
code of practice 实务守则;经营守则;执业守则 V\2&?#GZ
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 qs U ob
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 40M/Gu:
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 $-J=UT2m
Code on Pooled Retirement Funds 《集资退休基金守则》 x2 _?B[z
Code on Share Repurchases [Share Repurchase Code] '1f:8
《公司购回本身股份守则》〔《股份购回守则》〕 ~T'!.^/
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 S.E'fc1
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 axpn*(yE
co-debtor 共同债务人 ,cF
$_7M
co-financing scheme 共同融资计划 ws_/F
cognizance 证明令 O{Y_j&1
coin 硬币 x&['g*[L0
coin replacement programme 硬币取缔计划 2Nau]y]=
coin set 套装硬币 "QV?C
coinage 硬币 ZD`9Ez)5
Coinage Security Fund 硬币发行基金 (Y[q2b
cold call 主动与准客户接触 ;_ TP Jy
collapse in prices 价格下泻;价格下挫;价格暴跌 S0zk<