C: (/uN+
'yCVB&`b
calendar year figure 历年数字 FC+-|1?C
call 催缴通知;认购期权 Ou1kSG|kM
call deposit 通知存款;活期存款 &n| <NF
call loan 短期同业拆借;通知贷款 ,C6(
call margin 补仓;追加保证金 n*9QSyJN]
call market 短期同业拆放市场 S!A:/(^WB
call money 短期同业拆借;活期贷款 @2"uJ6o
call option 认购期权;看涨期权 Ct `)R
call price 赎回价格;提前赎回价 #v(As)4^
call warrant 认购认股权证;回购认股权证 DTC
IVLV
callable share 可收回股份;可兑付股份 {qHQ_ _Bl
called up share capital 已催缴股本 YQD`4ND
Canadian Dollar [CAD] 加拿大元 X}'rPz\Lu
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 `pfgx^qG
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 x9F* $G
cancellation price 取消费 Vl$RMW@Ds
cap 上限 ~EmK;[Z
capital 资本;资金 |\Gkhi>;
Capital Accord 《资本协定》 N$>Ml!J
capital account 资本帐;非经常帐 ulALGzPh
capital account commitment balance 资本帐承担额结余 \'=svJ
Capital Adequacy Directive [CAD] 《资本充足指引》 o%Q9]=%!
capital adequacy ratio [CAR] 资本充足比率 $|7"9W}m*
capital allowance 资本免税额 C)m@/w
capital alteration 资本变更 r4u,I<ZbH
capital and liabilities ratio 资本负债比率 ]A[}:E 5}
capital and liquidity requirement 资本与流动资金的规定 M+")*Opq
capital appreciation 资本增值 Wg %]
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 }'vQUGu8z
capital assets 资本资产 p*W{*wZ_^
capital at risk 风险资本 Jhj ]`$J
capital base 资本基础;资金基础 n5"i'o{w
capital charges 资本支出;资本费用 hD#Mhy5h
capital commitment 资本承担 ~<u\YIJ
capital contribution certificate 出资证明书 c@,1?q1bv
capital convergence 划一资本充足比率 roZn{+f
capital cost 资本成本;建设成本;建设费用 F$i50s
capital cover 资本保证 WS&a9!3;
capital deficit 资本亏绌;资本赤字 V+y|C[A
F
capital divided into shares 资本分成股份 gGNo!'o
capital element 资本因素;资本部分 b:9"nALgC
capital equipment 资本设备 ?4%#myO3a
capital expenditure 资本开支;非经常开支 X7*ossv
capital expenses 资本费用 R[j'<gd.
capital financing 筹集资本;以非经常收入支付非经常开支的结算 YP!}Bf
capital flow 资金流量 ;ZJ. 7t'
capital formation 资本形成;集资 Gmu[UI}w8
capital formation figure 资本组合数字 IHW s<U
capital fund 资本基金 [6K[P3UZx
capital gain 资本增益;资本增值 @[FO;4w
capital gains tax 资本增值税 !gyW15z'
capital goods 资本财货;资本货物 t(UBs-t
capital grant 非经常补助金;非经常拨款;建设补助金 z*VK{O)o
capital grant cycle 建设补助金周期 6GAEQ]
capital injection 注入资本;注资 Y, Lpv|
capital input 投入资本 WTD86A
capital intensity 资本密集度 y+^KVEw
capital intensive 资本密集 YO.ddy*59
capital investment 资本投资 0{d)f1
Capital Investment Fund 资本投资基金 &9gI?b8
capital loss 资本损失 KY2z)#/
capital maintenance 资本保值;资本保留 cC9Zc#aK
capital market 资本市场;资金市场 86KK Y2
capital market instrument 资本市场票据 %*q^i}5)E
capital money 资本款项 OtAAzc!dQ
capital money subject to a trust 信托财产资本 k{!9f=^
capital movement 资本流动 BSkmFd(*
capital nature 资本性质 n2o)K;wW+
capital outlay 资本支出 ,W'P8C
capital portion 资本部分 ;<o?JM
capital profit 资本利润 >`WQxkpy
capital project 基本工程项目;非经常开支项目 $2]>{g
capital receipt 资本收入 K
d#(eGe
capital redemption 资本赎回 ~"bBwPI
capital redemption business 资本赎回业务 ?Z!R
capital redemption contract 资本赎回合约 |pknaz
capital redemption reserve 资本赎回储备 bWp)'mx5u
capital reduction 资本减缩;减资 (3K,f4S@
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] /^K-tz-R
股本削减计划〔香港联合交易所有限公司〕 \0i0#Dt9
capital repayment 偿还资本 ;fQIaE&H
capital reserve 资本储备;后备资本 AH#a+<;a
capital revenue 资本收益;非经常收入 v!DU ewz
capital spending 资本开支;资本支出;非经常开支 6[FXgCb
capital stock 股本 Lf.Ia*R:
capital stock subscription 认缴股本;认购股本 {qSMJja !t
capital subsidy 建设津贴;基本建设津贴 s{c|J#s
capital subvention 非经常资助金 %IIFLlD
capital sum 资本额 iig4JP'h
capital tax 资本税 x*j
eCD,
capital transfer tax 资本转移税 c8zok `\P_
capital turnover 资本周转率 B)d 4]]4\\
capital value 资本价值 4K~>
capital works project 基本工程项目 Ii3F|Vb G
Capital Works Reserve Fund 基本工程储备基金 ]T40VGJ:h
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 J}-e9vK-#
capitalization 资本化;资本总额 Z" l].\=
F
capitalization of interest 利息化作本金 qs8^qn0A
capitalized interest 化作本金的利息 ]:n9MFv
capitalized loan 转作资本的贷款 .f[z_%ar
capitalized value 资本还原值;资本化价值 h*hkl#
capitation grant 按人计算的补助金 }YiFiGf,
captive insurance business 专属自保保险业务 )2^r
0(x
car insurance 汽车保险 klc$n07
Caribbean Development Bank 加勒比开发银行 SEWdhthP
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] P~&J@8)c
意大利嘉利堡银行 A58P$#)?
cartel 同业联盟;卡特尔 z t
cartelized rates system 联营式利率制度 2h@&yW2j
cash 现金;现款 ]R^xO;g'
cash accounting system 现金会计制度 PgP\v -.
cash acquisition 以现金投资所得的资产 M4
}))
cash allowance 现金津贴 roi,?B_8
cash assets 现金资产 }t|i1{%_
cash at bank 银行现金;银行存款 T`u
,!S
cash balance 现金结余 McbbEs=)
cash basis 现金收付制;收付实现制 LF{8hC[
cash basis accounting 现金收付制会计;收付实现制会计 150x$~{/
cash bonus 现金红利 V~-tp^
cash book 现金出纳帐;现金簿 e?o/H
cash client 现金客户 p9MJa[}V
cash commission rebate 现金回佣 A^|~>9
cash compensation 现金补偿 <&((vrfa
cash contribution 现金承担额;现金分担额 k O.iJcZg
cash cost 直接费用;现金成本 .WBp!*4
cash coupon 现金礼券 fCX8s(|F
cash credit 现金信贷 ra@CouR^c{
cash deficit 现金赤字 m*lcIa
cash deposit and withdrawal 现金收支 _Db&f}.`
cash disbursement journal 现金支出日记簿 zW`a]n.
cash disbursement slip 现金支出传票;现金支出单 Zx: h)I
cash flow 现金流量;银根 fL-$wK<p<
cash flow lending 流动现金放款;无抵押融资 YPKB4p#
cash flow statement 现金流量表;现金流动表 vr6YE;Rs
cash flow surplus 现金流量盈余 L)9Z Op5
cash in hand 库存现金;手头现金 \0e`sOS`L
cash in till 备用现金 iMV=R2t 2
cash in transit 运送中现金;在运现金 hdmKD0
cash input 投入现金 HHs!6`R$0c
cash input figure 现金投入数字 iG=Di)O
cash limit 现金支出限额;现金限额 gC_KT,=H;
cash margin 现金保证金 R`Hy0;X
cash market 现货市场;现金交易市场 m !i`|]m
cash offer 现金要约;现金补偿额 r{*BJi.b
cash payment 现金付款;现金支付 gr@Ril^
cash position 现金头寸 t4hc X[
cash price 现金价格 Cm"S=gV
cash receipts journal 现金收入日记簿 s5*HS3D
cash receiving slip 现金收入传票;现金收入单 z"Cyjmg"
cash settlement 现金结算 )$d~HA@B
cash surplus 现金盈余 L
gy^^.
cash with order 订货付现;凭票即付 (I+e@UUiL
cashier's order 银行本票 eYu 0")
cashier's order outstanding 未承兑的银行本票 ekmWYQ
~
cash-limited subhead 有现金支出限额的分目 RU>qj
*e
cash-sweep 现金彩票活动 >
+00[T
casual client “散客”;“散户” Y;
to9Kv$
CCASS Depository 中央结算系统证券存管处 6mgLeeY
CCIC Finance Limited 中芝兴业财务有限公司 G68@(<<Z
cedant 分出者 3od16{YH
ceding company 分出公司 +B&+FGfNU
ceding insurer 分出保险人 h[<l2fy
ceiling 上限 Imq-5To#
ceiling price 最高限价 7QoMroR
central bank 中央银行 Tb8r+~HK
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 +F2X2e)g"
central banking 中央银行业务 6}|h
central banking function 中央银行职能 K%Bz6 ~
Central Clearing and Custodian System 中央结算及托管系统 rI6+St
Central Clearing and Depository System 中央结算及存管系统 l/\D0\x2
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 Z aS29}
central clearing house 中央结算所 VYt<j<ba
central clearing system 中央结算制度;集体交收系统 3=*ur( Qy
central custody system 中央托管系统 #l3)3k*;
central depository 中央存管处 .*.eY?,V
central depository system 中央证券存管制度 5OX[)Li
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 25@@-2h @
central rate 中央汇率;中心汇率 :M<] 6o
Central Registration Hong Kong Limited 香港中央证券登记有限公司 ZE~zs~z|
Central Tender Board 中央投标委员会 nr,Z0
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 ED>a'y$f
centralized budgetary and payments system 集中预算及支付制度 Fmz+ Xb
centred 12-month moving average 十二个月定位移动平均数 *-{|m1P
certificate of approval 批准证明书 f*9O39&|
certificate of beneficial entitlement to property 资产权益证书 ^5(d^N
certificate of compliance 合格证明书;合约完成证明书 gx?r8
certificate of deposit [CD] 存款证 &|db}\jT
certificate of exemption from estate duty 豁免遗产税证明书 ?)(-_N&T
certificate of incorporation 公司注册证书;法团注册证书 .aVt d
[
certificate of incorporation of registered trustees 注册受托人法团证书 K>b4(^lf
certificate of indebtedness [CI] 负债证明书 kRBO]
certificate of insurance 保险证书 xgpf2y!{
certificate of interest 权益证明书;息票 N^@:+,<3
certificate of means 资产证明书 Hrph>v
certificate of participation 参与证明书 V*@Y9G
certificate of payment of profits tax 缴付利得税证明书 CH;U_b
certificate of preference 特惠税证 L[,19;(
certificate of rateable value 应课差饷租值证明书 QG2 Zh9R
certificate of registration 登记证书;注册证明书 P=\{
certificate of satisfaction 清偿证明书 kxJ[Bi#
certificate of transfer 转让证明书 `|nCnT'
certificate to bearer 不记名证明书 Im@OAR4,R
certification 核证 ={V@Y-5T
certification fee 核证费 Pnm$g;`P
certified cheque 经银行证明可兑现的支票 1?1Bz?EKF*
certified public accountant [CPA] 执业会计师 8N?D1;F;
certified statement 经证明的报表 o)^Wz
cessation of business 停业 jX(hBnGW
cession 分保 T?1V%!a;f
C.F. Finance Company Limited 浙一财务有限公司 k+w Ji
chance 机会;中彩机会 rjO{B`sV*
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 o[fg:/5)A
change of domicile 迁册 ( N};.DB1Y
change to estimates 修订预算 &>E gKL
change to the approved estimates of expenditure 核准开支预算的变动 d!YP{y P
charge 费用;押记;抵押 \IImxkE
charge number 税单号码 oOU_
Nay
charge on assets 资产的征税 f.+1Ubq!5
charge upon general revenue 从政府一般收入中拨款支付 WvSm!W
chargeable 可予征收;应课税的 9OW8/H&!
chargeable agreement for sale 可予征收印花税的买卖协议 +F2OPIanT~
chargeable income 应课税入息 .g\Oj0Cbxh
chargeable normal trading receipt 应课税的一般营业收入 K,,) FM
chargeable profit 应课税利润 w}zmcO:x
chargeable to tax 应课税 ?+^p$'5
charged to... 记入……帐目 a.}#nSYP
chargee 承押记人 {\P%J:s#9
charge-holder 受押人 r~ 2*'zB
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 IDFzyg_
charging order 押记令 EG\;l9T
chargor's right 押记人的权利 6w,"i#E!
charitable donation 慈善捐款 WKlyOK=}
charitable trust 慈善信托 kP ,8[r
charity property 慈善财产 ?_Z-}f
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 r9'[7b1l
charter 章程;特许权 /#H P;>!n
charter of incorporation 成立章程 #?jsC)
chartered accountant 特许会计师 J ~3m7
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 ,f$P[c
Chartered Institute of Public Finance and Accountancy [United Kingdom] k:R\;l5
特许公共财政及会计学会〔英国〕 ] \_tO
charterer 承租人 ce}A!v
Chase Manhattan Asia Limited 美国大通亚洲有限公司 }6/M5zF3
Chase Manhattan Bank 美国大通银行 H>+])~#
chattels 实产 fe98Y-e
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 HbsNF~;
Che Hsing Finance Company Limited 浙兴财务有限公司 Opc szq5n
check-and-balance system 制约平衡制度 TnK<Wba
Chekiang First Bank Limited 浙江第一银行 %HoD)OJe
cheque 支票 &{a!)I>
Chiao Yue Finance Company Limited 侨裕财务有限公司 6AG]7d<
Chiba Bank, Ltd. 千叶银行 UGy3B)
Chicago Board of Options Exchange 芝加哥期权交易所 (EY@{'.&
Chicago Board of Trade 芝加哥交易所 3?]81v/
Chicago Mercantile Exchange 芝加哥商品交易所 h%ys::\zF
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 WcNQF!f
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 dB0#EJaE
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 3WGE T[3
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 $S|+U}]C
child allowance 子女免税额 &um++
\
China & South Sea Bank Limited 中南银行 UNa"\
China Affairs Committee [Hong Kong Futures Exchange Limited] 1J"I.
中国事务委员会〔香港期货交易所有限公司〕 !ZH "$m|
China concept stock 中国概念股 $sda'L5^p
China Construction Bank 中国建设银行 #NYnZ^6e
China Development Division [Stock Exchange of Hong Kong Limited] : #CWiq("%
中国发展科〔香港联合交易所有限公司〕 "5~?`5Ff
China Economic News 《中国经济新闻》 XxS#~J?:_
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 d\]KG(T
China State Bank Limited 国华商业银行 H/x0'
Chinatrust Commercial Bank, Limited 中国信托商业银行 x"e;T,c
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 IONo&~-l
Chinese Bankers Club, Hong Kong 香港银行华员会 vjx'yh|
Chinese Banks' Association 香港华商银行公会 8VMA~7^
Chinese Gold and Silver Exchange Society 金银业贸易场 \]]K{DO
Chinese New Year bonus 年奖;年终花红 B=& [Z2
chit fund 银会 @tm2Y%Y!
Chiyu Banking Corporation Limited 集友银行有限公司 7cGOJA5&
Chiyu Finance Company Limited 集友财务有限公司 "I/05k K
Cho Hung Finance Limited 朝兴金融有限公司 \EVT*v=}/
choses in action 无形动产;据法权产 s0f+AS|}
chronological book 序时帐簿 )__sw
Chubu Securities Finance Company 中部证券金融公司 l!88|~
Chung Khiaw Bank Limited 崇侨银行 u0&R*YV
Chung Nan Finance Company Limited 中南财务有限公司 9d#?,:JG
Chuo Trust & Banking Co., Ltd. 中央信托银行 >*ls}
q^
Chuo Trust Asia Limited 中央信托亚洲有限公司 w+
!c9
Citibank, N.A. 万国宝通银行 1Ys=KA-!_x
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 yV:8>9wE8
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 (l{8Ixs
Citicorp International Limited 万国宝通国际有限公司 ;P)oKx
civil debt 民事债项 JP<j4/
Civil Service Pension Reserve Fund 公务员退休金储备基金 M1-tRF
claim 申索;索偿;债权 sPvs}}Z]P
claim equalization fund 申索平衡基金 mB_?N $K
claim for refund of property tax 申请发还物业税 B+Qf?1f
claim of debt 债权申索 EtN,
claim on bank 对银行的债权 :5%98V>02
claim to dividend 摊还债款申索 bTimJp[b
claimant 申索人;索偿人 C`i#7zsH
claims statistics 申索统计数字 =|1_6.tz
class of insurance business 保险业务类别 O|8@cO
class of property 财产类别 @u9L+*F
claw-back 递减率 ?5nEmG|kO
clearance cost 清拆成本 [S,$E6&j$"
clearing 结算;票据交换;清算 |w|c!;,
clearing account 结算帐户 L?N&kzA
clearing and settlement system 结算和交收系统 aj;x:UqpJ
clearing balance 结算差额 oLKliA=q
clearing bank 结算银行 M^:JhX{
clearing cheque 交换支票 !\R5/-_UU
clearing house 结算所;票据交换所 F,~BhKkbV
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统
JHa1lj
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 L.'61ZU
clearing member 结算会员 w gS'/
Clearing Members' Fund 结算会员基金 zFm`e:td
clearing participant 结算参与者 uE')<fVX(
clearing rebate 结算费用的回佣 k37?NoT
Clearing Rules [SEHK Options Clearing House Limited] HAK,z0/
《结算规则》〔联交所期权结算所有限公司〕 ^t4^gcoZ4Z
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 ';FJs&=I
Clerk to the Board of Review 税务上诉委员会书记 wz`% (\
client 客户;委托人;当事人 piM4grg
\
client agreement 客户协议 $TXiWW+
client confidentiality 客户保密的责任 |hika`35K
client money 客户款项 3 k/E$wOj
client statement 客户结单 \[3~*eX6
clients fund 客户资金 z)C/U
close 结算;收市;收盘 md+pS"8o;
close a position 平仓;轧平头寸 yor'"6)i
close company 股份不公开的公司 <jV,VKL#
close higher 收市时价位较高 QNx]8r
close lower 收市时价位较低 }qECpKa0
close mixed 收市时荣辱互见 RQ8d1US
close of exchange 交易所停市 Nq`;\E.M
close of financial year 财政年度终结 qG;tD>jy
close out 平仓 ZcXAqep8'
close out a long position 平长仓 \HLo%]A@M
close out a short position 平空仓 !lNyoX/
close steady 收市时价格稳定 ;
oa+Z:;f
close the gap 弥补差距 vEg%ivj3
closed position 平仓 0QZT<Zs
closed-end investment corporation 股份固定的投资公司 X|{T ljn
close-out price 抛售价格 )]C]K B
closing account 决算帐户
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closing balance 期终结余;收市结余 hc
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closing price 收市价;收盘价 #b[bgxm
closing quotation 收市价;收市行情 GO"|^W
closing rate 收市汇价;收盘汇率 bfz7t!A)A
closing transaction 平仓交易 ~
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clothing levy 成衣税 C7{VByxJ
club deposit 零存整付存款 SDC|>e9i
Code of Aid 《资助则例》 t7-]OY7%w_
Code of Banking Practice 《银行营运守则》 jI\@<6O
Code of Best Practice [Stock Exchange of Hong Kong Limited] _ZhQY,
《最佳应用守则》〔香港联合交易所有限公司〕 5]Rbzg2t
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〕 akyMW7'3V<
Code of Conduct for Persons Registered with the Securities and Futures Commission bp9RF
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《证券及期货事务监察委员会注册人操守准则》 >p-UQc
code of practice 实务守则;经营守则;执业守则 6a,8t
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 n%F _3`
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 ,K,st+s|
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 s>6h]H
Code on Pooled Retirement Funds 《集资退休基金守则》 HN5661;8
Code on Share Repurchases [Share Repurchase Code] ;"Gy5
《公司购回本身股份守则》〔《股份购回守则》〕 O
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Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 {4 Yxh8
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 Bz } nP9
co-debtor 共同债务人 F@Sk=l(
co-financing scheme 共同融资计划 aDRcVA$*
cognizance 证明令 fU|v[
coin 硬币 .S|7$_9;b
coin replacement programme 硬币取缔计划 sn:VM HrOT
coin set 套装硬币 j_g(6uZhz3
coinage 硬币 %htI!b+"@
Coinage Security Fund 硬币发行基金 3*</vo#`
cold call 主动与准客户接触 Vpg>K #w
collapse in prices 价格下泻;价格下挫;价格暴跌 t~ {O)tt
collateral 抵押品 ( 5!'42
collateral bond 担保债券 DehjV6t
collateral loan 抵押贷款 ^~V2xCu!
collateral security 附属抵押品 Ds(Z.
collection 征收;收取 /.e7#-+?
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 [+D]!&