C: 2=V~n)'a
(`me}8
calendar year figure 历年数字 O\&-3#e
call 催缴通知;认购期权 ' zz^!@
call deposit 通知存款;活期存款 {sb2r%U!+
call loan 短期同业拆借;通知贷款 5vo5t0^o
call margin 补仓;追加保证金 7x5wT ?2W
call market 短期同业拆放市场 JNk6:j&Pf
call money 短期同业拆借;活期贷款 *iwVB^^$
call option 认购期权;看涨期权 ILyI%DA &
call price 赎回价格;提前赎回价
q-|j
=
call warrant 认购认股权证;回购认股权证 =s5g9n+7
callable share 可收回股份;可兑付股份 ;VW->ia6
called up share capital 已催缴股本 ;V)jC
Canadian Dollar [CAD] 加拿大元 $3c9iVK~_
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 o7=#ye&P
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 aTU[H~dTU
cancellation price 取消费 R?L?6~/q
cap 上限 7+;$_,Xo<
capital 资本;资金 fjP(r+[
Capital Accord 《资本协定》 Y~"5HP|
capital account 资本帐;非经常帐 c[<>e#s+;
capital account commitment balance 资本帐承担额结余 8o%g2 P9.
Capital Adequacy Directive [CAD] 《资本充足指引》 rGIf/=G^r
capital adequacy ratio [CAR] 资本充足比率 $z48~nu@j
capital allowance 资本免税额 TkyP_*
capital alteration 资本变更 XS oHh-
capital and liabilities ratio 资本负债比率 4Mck/i2
capital and liquidity requirement 资本与流动资金的规定 Iy8fN"I9D
capital appreciation 资本增值 N.D7
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〕 ^<OcbOn;O
capital assets 资本资产 !LAC_b
capital at risk 风险资本 /{71JqFis
capital base 资本基础;资金基础 } 8&?
capital charges 资本支出;资本费用 hy|Yy&-
capital commitment 资本承担 Lh;U2pA
capital contribution certificate 出资证明书 \h48]ZjC`
capital convergence 划一资本充足比率 tB)nQw7
capital cost 资本成本;建设成本;建设费用 T:=ST3#m
capital cover 资本保证
e]DuV)k&
capital deficit 资本亏绌;资本赤字 Bj*\)lG<
capital divided into shares 资本分成股份 qac8zt#2
C
capital element 资本因素;资本部分 {v>8Kp7_R
capital equipment 资本设备 GJ Takhj3
capital expenditure 资本开支;非经常开支 `W9~u: F
capital expenses 资本费用 aGbHDo
capital financing 筹集资本;以非经常收入支付非经常开支的结算 !))!!{
capital flow 资金流量 HnsPXF'8g
capital formation 资本形成;集资 K=N8O8R$y
capital formation figure 资本组合数字 t/B4?A@C
capital fund 资本基金 U~I
y),5
capital gain 资本增益;资本增值 Rv)*Wo!L
capital gains tax 资本增值税 nI7v:h4
capital goods 资本财货;资本货物 A~M .v0
capital grant 非经常补助金;非经常拨款;建设补助金 ,,=VF(@G
capital grant cycle 建设补助金周期 F!7\Za,
capital injection 注入资本;注资 ?A]/
M~3B
capital input 投入资本 $w+()iI
capital intensity 资本密集度 *)D$w_06S
capital intensive 资本密集 2|\WaH9P
capital investment 资本投资 O<()T6
Capital Investment Fund 资本投资基金 \&\U&^?
capital loss 资本损失 iiLDl
capital maintenance 资本保值;资本保留 a&Z;$
capital market 资本市场;资金市场 gN;
E}AQt
capital market instrument 资本市场票据 MWq1 "c
capital money 资本款项 ":!1gC
capital money subject to a trust 信托财产资本 XImX1GH
capital movement 资本流动 a^g}Z7D'T
capital nature 资本性质 Z9q1z~qSQ
capital outlay 资本支出 ac%x\e$
capital portion 资本部分 LARMZoyi
capital profit 资本利润 k@P?,r
capital project 基本工程项目;非经常开支项目 LZ}m;
capital receipt 资本收入 p\22_m_wd
capital redemption 资本赎回 5$ &',v(
capital redemption business 资本赎回业务 utU;M*
capital redemption contract 资本赎回合约 5Zuk`%O
capital redemption reserve 资本赎回储备 ^GnR1.ux
capital reduction 资本减缩;减资 IC:>60A,]
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] uNf97*~_
股本削减计划〔香港联合交易所有限公司〕 e7r3o,!
capital repayment 偿还资本 9c{T|+]
capital reserve 资本储备;后备资本 5;@2SY7,
capital revenue 资本收益;非经常收入 js;k,`
capital spending 资本开支;资本支出;非经常开支
N<~LgH
capital stock 股本 6%Pvh- ~_
capital stock subscription 认缴股本;认购股本 Hq
aay
capital subsidy 建设津贴;基本建设津贴 Y?AvcY.
capital subvention 非经常资助金 \ 0/m$V.
capital sum 资本额 3?Fe(!@
capital tax 资本税 -unQ4G
capital transfer tax 资本转移税 %m##i
capital turnover 资本周转率 $6]1T>
capital value 资本价值 _0o65?F
capital works project 基本工程项目
[L=M=;{4
Capital Works Reserve Fund 基本工程储备基金 @k9n 0Qe|F
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 z:oi@q
capitalization 资本化;资本总额 n{(,r'
capitalization of interest 利息化作本金 #'4Psz
capitalized interest 化作本金的利息 !.{"Ttn;s
capitalized loan 转作资本的贷款 7QdboEa
capitalized value 资本还原值;资本化价值 [&sabM`Ul
capitation grant 按人计算的补助金 Ys]cJ]
captive insurance business 专属自保保险业务 -_BX\iP{
car insurance 汽车保险 cq~~a(IS
Caribbean Development Bank 加勒比开发银行 2oo\ SmO]
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] J\hqK*/8
意大利嘉利堡银行 Ze?n Q-
cartel 同业联盟;卡特尔 ?{%"v\w
cartelized rates system 联营式利率制度 'HJ<"<
cash 现金;现款 M44$E4a20
cash accounting system 现金会计制度 qOflvf
cash acquisition 以现金投资所得的资产 }b^x#HC
cash allowance 现金津贴 vG:S(/\>
cash assets 现金资产 xoQ(GrBY
cash at bank 银行现金;银行存款 -`D<OSt7
cash balance 现金结余 gI00@p:m
cash basis 现金收付制;收付实现制 "dHo6CT,y_
cash basis accounting 现金收付制会计;收付实现制会计 )cU$I)
cash bonus 现金红利 w\a6ga!xt"
cash book 现金出纳帐;现金簿 5[]Yx l
cash client 现金客户 5!BW!-q
cash commission rebate 现金回佣 HV{W7)
cash compensation 现金补偿 d^8n
cash contribution 现金承担额;现金分担额 NInZ~4:
cash cost 直接费用;现金成本 y1B'_s
cash coupon 现金礼券 S@Aw1i p
cash credit 现金信贷 Z|xgZG{
cash deficit 现金赤字 kAs=5_?I
cash deposit and withdrawal 现金收支 "gt1pf~y
cash disbursement journal 现金支出日记簿 _6 @GT
cash disbursement slip 现金支出传票;现金支出单 xy4P_
cash flow 现金流量;银根 0xH&^Ia1B
cash flow lending 流动现金放款;无抵押融资 Y8c,+D,Ww
cash flow statement 现金流量表;现金流动表 [8&+4<
cash flow surplus 现金流量盈余 Y*sw;2Z;a
cash in hand 库存现金;手头现金 u7
cash in till 备用现金 :Sn4Pg
`Q
cash in transit 运送中现金;在运现金 Q]<6voyy
cash input 投入现金 @U:PXCvh
cash input figure 现金投入数字 |CAMdU
cash limit 现金支出限额;现金限额 !Y 9V1oVf"
cash margin 现金保证金 7bQST0 ?
cash market 现货市场;现金交易市场 Ymf@r?F<
cash offer 现金要约;现金补偿额 K5F;/KR"
cash payment 现金付款;现金支付 ^ywDa^;-
cash position 现金头寸 6?a z
cash price 现金价格 .yHi"ss3
cash receipts journal 现金收入日记簿 eQ*zi9na
cash receiving slip 现金收入传票;现金收入单 gHFQs](G.
cash settlement 现金结算 3R%yKa#
cash surplus 现金盈余 JAy-N bb\
cash with order 订货付现;凭票即付 o.V
JnrJ
cashier's order 银行本票 n<1*cL:8B
cashier's order outstanding 未承兑的银行本票 :3{n(~
cash-limited subhead 有现金支出限额的分目 _w2%!+'
cash-sweep 现金彩票活动 h]/3doP
casual client “散客”;“散户” gAgF$H .
CCASS Depository 中央结算系统证券存管处 z
pDc~ebh
CCIC Finance Limited 中芝兴业财务有限公司 sQ+s3x1y
cedant 分出者 0"Zxbgu)
ceding company 分出公司 ]|u7P{Z"R
ceding insurer 分出保险人 X^rFRk
ceiling 上限 s1t kiX{>
ceiling price 最高限价 1jE {]/Y7&
central bank 中央银行 y;_F[m
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 5s@xpWVot
central banking 中央银行业务 sRZ?Ilua6
central banking function 中央银行职能 FL b
Central Clearing and Custodian System 中央结算及托管系统 7a=ul:
Central Clearing and Depository System 中央结算及存管系统 O:ACp<@
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 "{kE#`c6<n
central clearing house 中央结算所 G cB<i
central clearing system 中央结算制度;集体交收系统 Zu4au<
central custody system 中央托管系统 KGc!#C
central depository 中央存管处 cj[x%eK>
central depository system 中央证券存管制度 smn~p/u
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 Ibx\k
central rate 中央汇率;中心汇率 uN1VkmtDO
Central Registration Hong Kong Limited 香港中央证券登记有限公司 y}?PyPz
Central Tender Board 中央投标委员会
^Vf@J
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 a^_W}gzzd
centralized budgetary and payments system 集中预算及支付制度 wc-v]$DW
centred 12-month moving average 十二个月定位移动平均数 WJ^]mpH9
certificate of approval 批准证明书 ""Oir!4
certificate of beneficial entitlement to property 资产权益证书 ,5j3(Lk
certificate of compliance 合格证明书;合约完成证明书 h!Y##_&&4
certificate of deposit [CD] 存款证 9|Ylv:sR
certificate of exemption from estate duty 豁免遗产税证明书 |nm}E_
certificate of incorporation 公司注册证书;法团注册证书 ~NLthZ(O
certificate of incorporation of registered trustees 注册受托人法团证书 ?zfm"o
certificate of indebtedness [CI] 负债证明书 #m;o)KkH$r
certificate of insurance 保险证书 XN{WxcZ
certificate of interest 权益证明书;息票 u6%\ZK._
\
certificate of means 资产证明书 )&Z`SaoP|J
certificate of participation 参与证明书 I8c:U2D
certificate of payment of profits tax 缴付利得税证明书 `\'V]9wS
certificate of preference 特惠税证 PHJHW#sv
certificate of rateable value 应课差饷租值证明书 C6Cr+TScH
certificate of registration 登记证书;注册证明书 Ikw.L
certificate of satisfaction 清偿证明书 d[ _@l
certificate of transfer 转让证明书 0g HV(L?
certificate to bearer 不记名证明书 lr?SL\D
certification 核证 2R,8q0qR:
certification fee 核证费 X|D-[|P
certified cheque 经银行证明可兑现的支票 7SNdC8GZ~
certified public accountant [CPA] 执业会计师 lBm`W]3T
certified statement 经证明的报表 3,2$Ny3N
cessation of business 停业 w'XN<RWA
cession 分保 j\zlp
C.F. Finance Company Limited 浙一财务有限公司 r^H,H'BohJ
chance 机会;中彩机会 /^v!B`A@
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 unKl5A[h
change of domicile 迁册 !\'H{,G
change to estimates 修订预算 :{VXDT"
change to the approved estimates of expenditure 核准开支预算的变动 i7cUp3
charge 费用;押记;抵押 *e<}hmDr
charge number 税单号码 Uq`6VpZ
charge on assets 资产的征税 _+Sf+ta
charge upon general revenue 从政府一般收入中拨款支付 o^Lq8u;i*
chargeable 可予征收;应课税的 E" >`
chargeable agreement for sale 可予征收印花税的买卖协议 oE6`]^^
chargeable income 应课税入息 7WY~v2SDF
chargeable normal trading receipt 应课税的一般营业收入 1Kr$JIcd
chargeable profit 应课税利润 z30 mk
chargeable to tax 应课税 EUVD)+it
charged to... 记入……帐目 sv!v`zh
chargee 承押记人 ?k($Tc&Q
charge-holder 受押人 =F}qT|K
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 sI h5cT
charging order 押记令 Ul6|LTY
chargor's right 押记人的权利 [zXC\)&!
charitable donation 慈善捐款 Gt
_tL%
charitable trust 慈善信托 q'4P/2)va
charity property 慈善财产 cP\z*\dS
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 !Q5,Zhgr
charter 章程;特许权 hc3tzB
charter of incorporation 成立章程 <&2<>*/.y
chartered accountant 特许会计师 ww[||
=
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 BkPt 1i
Chartered Institute of Public Finance and Accountancy [United Kingdom] H_Va$}8z
特许公共财政及会计学会〔英国〕 &:u3-:$:9
charterer 承租人 #I*{_|}=
Chase Manhattan Asia Limited 美国大通亚洲有限公司 9Kgyt
Chase Manhattan Bank 美国大通银行 *SIYZE'
chattels 实产 Vh2uzG
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 x*RSD,3
Che Hsing Finance Company Limited 浙兴财务有限公司 nC!]@lA
check-and-balance system 制约平衡制度 KLj=M;$:K
Chekiang First Bank Limited 浙江第一银行 jSH.e?
cheque 支票 wa{!%qu5.R
Chiao Yue Finance Company Limited 侨裕财务有限公司 +a%D+
Chiba Bank, Ltd. 千叶银行 {MyI3mvA
Chicago Board of Options Exchange 芝加哥期权交易所 5k9
vYW5k
Chicago Board of Trade 芝加哥交易所 %NJ0Y(:9(
Chicago Mercantile Exchange 芝加哥商品交易所 G-|c%g!ejf
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 *uf)t,%
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 >;R`Q9s7
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 .MRN)p
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 ?1c7wEk
child allowance 子女免税额
;(J&%
China & South Sea Bank Limited 中南银行 '/t9#I@G\
China Affairs Committee [Hong Kong Futures Exchange Limited] hdcB*j?4
中国事务委员会〔香港期货交易所有限公司〕 >HRNB&]LdP
China concept stock 中国概念股 ')~V=F
China Construction Bank 中国建设银行 t'0&n3
China Development Division [Stock Exchange of Hong Kong Limited] w4CcdpR
中国发展科〔香港联合交易所有限公司〕 *OdmKVw6G
China Economic News 《中国经济新闻》 J\w4N",
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 pZlt4
China State Bank Limited 国华商业银行 ]z8/S!?
Chinatrust Commercial Bank, Limited 中国信托商业银行 Yw]$/oP`
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 8y
Chinese Bankers Club, Hong Kong 香港银行华员会 *o\AP([@
Chinese Banks' Association 香港华商银行公会 9S[.ESI{>
Chinese Gold and Silver Exchange Society 金银业贸易场 kB=B?V~#
Chinese New Year bonus 年奖;年终花红 >)='.aR<
chit fund 银会 <8Tp]1z
Chiyu Banking Corporation Limited 集友银行有限公司 (aC=,5N
Chiyu Finance Company Limited 集友财务有限公司 bvrXz-j
Cho Hung Finance Limited 朝兴金融有限公司 n4M
Xa()P1
choses in action 无形动产;据法权产 3e47UquZ
chronological book 序时帐簿 at{p4Sl
Chubu Securities Finance Company 中部证券金融公司 Ha/Qz'^S;
Chung Khiaw Bank Limited 崇侨银行 = Ul"{T<
Chung Nan Finance Company Limited 中南财务有限公司 S.B?l_d^
Chuo Trust & Banking Co., Ltd. 中央信托银行 nM:<l}~v{
Chuo Trust Asia Limited 中央信托亚洲有限公司 U`8Er48X
Citibank, N.A. 万国宝通银行 WagL8BpLx
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 maY.Z<lN
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 7l/lY-zO
Citicorp International Limited 万国宝通国际有限公司 !lL
`L\
civil debt 民事债项 3c7i8b $
Civil Service Pension Reserve Fund 公务员退休金储备基金 Ba5*]VGG
claim 申索;索偿;债权 O(2c_! d
claim equalization fund 申索平衡基金 Eu~1t& 4
claim for refund of property tax 申请发还物业税 wB'!@>db
claim of debt 债权申索 wIR"!C>LE
claim on bank 对银行的债权 reArXmU<u
claim to dividend 摊还债款申索 !iNwJ|0
claimant 申索人;索偿人 C4d'z(<
claims statistics 申索统计数字 CLe{9-o
class of insurance business 保险业务类别 s8 MQ:eAP
class of property 财产类别 `-P1Y
claw-back 递减率 1KGf @u%-1
clearance cost 清拆成本 ,!alNNY
clearing 结算;票据交换;清算 NqD Hrx
clearing account 结算帐户 .5!`wwVi
clearing and settlement system 结算和交收系统 ,7:-V<'Yv
clearing balance 结算差额 ]s^+/8d=
clearing bank 结算银行 Vy[xu$y
clearing cheque 交换支票 (ER9.k2
clearing house 结算所;票据交换所 Wa.xm_4s2
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 8Dtpb7\o
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 r-L& ee
clearing member 结算会员 L@=$0p41;
Clearing Members' Fund 结算会员基金 #Y3-P
clearing participant 结算参与者 b=\chCRJJ
clearing rebate 结算费用的回佣 kZ)}tA7j
Clearing Rules [SEHK Options Clearing House Limited] WFV'^-4
《结算规则》〔联交所期权结算所有限公司〕 *` wz
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 nw+^@|4
Clerk to the Board of Review 税务上诉委员会书记 C96*,.j~'
client 客户;委托人;当事人 0A~UuH0.
client agreement 客户协议 3(|,:"9g
client confidentiality 客户保密的责任 $N}t)iA
client money 客户款项
~/)]`w
client statement 客户结单 dI%ho<zm]
clients fund 客户资金 ma@V>*u
close 结算;收市;收盘 #qF1z}L(
close a position 平仓;轧平头寸 R) dP=W*
close company 股份不公开的公司 r)Lm| S
close higher 收市时价位较高 .I_<\h7
close lower 收市时价位较低 5p}j{f
close mixed 收市时荣辱互见 _>;MQ)Km~
close of exchange 交易所停市 1 hFh F^
close of financial year 财政年度终结 |ka/5o
close out 平仓 1W\wIj.
close out a long position 平长仓 ^VG].6
close out a short position 平空仓 1P1h);*Z
close steady 收市时价格稳定 |39,n~"o&
close the gap 弥补差距 -P|claO0
closed position 平仓 W^xO/xu1/
closed-end investment corporation 股份固定的投资公司 [xrsa!$
close-out price 抛售价格 ^xNzppz`]C
closing account 决算帐户 3h=kn@I
closing balance 期终结余;收市结余 6)?u8K5%r
closing price 收市价;收盘价 7%? bl
closing quotation 收市价;收市行情 FvPWS!H
closing rate 收市汇价;收盘汇率 +swT MR
closing transaction 平仓交易 czu9a"M>X
clothing levy 成衣税 SpU|Q1Q/h
club deposit 零存整付存款 :Z2997@Y
Code of Aid 《资助则例》 @#N7M2/
Code of Banking Practice 《银行营运守则》 PWx%~U.8~j
Code of Best Practice [Stock Exchange of Hong Kong Limited] @MTv4eC}e
《最佳应用守则》〔香港联合交易所有限公司〕 @~|;/OY>"
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〕 x*'H@!!G
Code of Conduct for Persons Registered with the Securities and Futures Commission Pp8G2|bz
《证券及期货事务监察委员会注册人操守准则》 I;E?;i
code of practice 实务守则;经营守则;执业守则 d_pIB@J
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 .*9u_2<
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 ,"gPd!HD(
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 u=W[ S)w
Code on Pooled Retirement Funds 《集资退休基金守则》 Dqc
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Code on Share Repurchases [Share Repurchase Code] 46e?%0(
《公司购回本身股份守则》〔《股份购回守则》〕 5VOw}{Pt
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 b-#{O=B
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 uF}dEDB|;
co-debtor 共同债务人 .uS`RS8JM
co-financing scheme 共同融资计划 ^<cJ;u*0
cognizance 证明令 o/VT"cT
coin 硬币 Z:N;>.3i
coin replacement programme 硬币取缔计划 n
YUFRV$
coin set 套装硬币 (.@pe Hu)#
coinage 硬币 =M*pym]QSY
Coinage Security Fund 硬币发行基金 nr
-< mQ
cold call 主动与准客户接触 R_+:nCB@,
collapse in prices 价格下泻;价格下挫;价格暴跌 ;UpJ_y)n8\
collateral 抵押品 GwP!:p|
collateral bond 担保债券 '/03m\7
collateral loan 抵押贷款 snfFRc(RE
collateral security 附属抵押品 B'(zhjV
collection 征收;收取 0?/gEr
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 ^zO{A ks
collection of betting duty 收取博彩税 'fb\t,
Collection Office [Inland Revenue Department] 收税处〔税务局〕 FI?J8a
collective consumption 集体消费 c;X,-Q9
Collector 收税主任 (2>q
Collector of Rates 差饷征收官 ,C><n
kx
Collector of Stamp Revenue 印花税署署长 \a|~#N3?
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 lGR0-Gh2
combined surplus 合并盈余 bsU$$;
combined visible and invisible trade account 有形及无形贸易合并帐目 Y %bb-|\W
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 B&rN