C: &d_^k.%y
hFrMOc&
calendar year figure 历年数字 bJ~H
call 催缴通知;认购期权 DB'v7
Ij0
call deposit 通知存款;活期存款 9]4Q@%
call loan 短期同业拆借;通知贷款 sPH2KwEv
call margin 补仓;追加保证金 3SVGx<,2
call market 短期同业拆放市场 F-&tSU,
call money 短期同业拆借;活期贷款 EL 5+pt
call option 认购期权;看涨期权 u#0snw~)/
call price 赎回价格;提前赎回价 ]}2)U
call warrant 认购认股权证;回购认股权证 w0Qtr>"
callable share 可收回股份;可兑付股份 BEdCA]T
called up share capital 已催缴股本 O'<V[Y}6
Canadian Dollar [CAD] 加拿大元 UcRP/LR%C
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 A_xC@$1e<
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 #N|\7(#~u
cancellation price 取消费 OF-k7g7
cap 上限 g`Z=Y7jLH
capital 资本;资金 RRL{a6(?
Capital Accord 《资本协定》 u` pTFy
capital account 资本帐;非经常帐 VY?9|};f
capital account commitment balance 资本帐承担额结余 YF%gs{
Capital Adequacy Directive [CAD] 《资本充足指引》 T &ZQie/
capital adequacy ratio [CAR] 资本充足比率 dWAt#xII
capital allowance 资本免税额
5ZCu6A
capital alteration 资本变更 CIudtY(:
capital and liabilities ratio 资本负债比率 NR4+&d
capital and liquidity requirement 资本与流动资金的规定 w,UE0i9I
capital appreciation 资本增值 JJ: ku&Mb
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 *uvM6F$ut
capital assets 资本资产 gq=t7b
capital at risk 风险资本 *1|7%*!8
capital base 资本基础;资金基础 ACszx\[K3
capital charges 资本支出;资本费用 ,06Sm]4L,
capital commitment 资本承担 9vI~vl l
capital contribution certificate 出资证明书 w"hd_8cO
capital convergence 划一资本充足比率 OVg&?fiP
capital cost 资本成本;建设成本;建设费用 ;%tFi
capital cover 资本保证 odv2 (\
capital deficit 资本亏绌;资本赤字 7'0Vb!(
capital divided into shares 资本分成股份 kiTC)S=])
capital element 资本因素;资本部分 Ji4p6$ .j-
capital equipment 资本设备 m,.Y:2?*V
capital expenditure 资本开支;非经常开支 +VIA@`4
capital expenses 资本费用 $:9t(X)H
capital financing 筹集资本;以非经常收入支付非经常开支的结算 c*bvZC^6
capital flow 资金流量 _imuyt".+
capital formation 资本形成;集资 {bj!]j
capital formation figure 资本组合数字 #<{v~sVp&
capital fund 资本基金 EVmBLH-a
capital gain 资本增益;资本增值 6^`iuC5
capital gains tax 资本增值税 X\^nV
capital goods 资本财货;资本货物 1IXtu
capital grant 非经常补助金;非经常拨款;建设补助金 )Z7Vm2a
capital grant cycle 建设补助金周期 Uh}PB3WZ
capital injection 注入资本;注资 2]!@)fio`
capital input 投入资本 xS*UY.>
capital intensity 资本密集度 HsY5wC
capital intensive 资本密集 -3K h
>b)
capital investment 资本投资 6o't3Peh
Capital Investment Fund 资本投资基金 sSM"~_y\
capital loss 资本损失 l;-Ml{}|0
capital maintenance 资本保值;资本保留 t7=D$ua
capital market 资本市场;资金市场 2Tp2{"sB>A
capital market instrument 资本市场票据 DiJLWXs
capital money 资本款项 gx&es\
capital money subject to a trust 信托财产资本 y|`-)fY
capital movement 资本流动 1J?v\S$ma`
capital nature 资本性质 5EYGA\
capital outlay 资本支出 .9~j%]q
capital portion 资本部分 fz'qB-F
Y
capital profit 资本利润 vDjH $ U
capital project 基本工程项目;非经常开支项目 dC C*|b8h
capital receipt 资本收入 &
3#7>oQ
capital redemption 资本赎回 8^7Oc,:~
capital redemption business 资本赎回业务 ug3\K83aj/
capital redemption contract 资本赎回合约 qng ~,m
capital redemption reserve 资本赎回储备 y`I>|5[`
capital reduction 资本减缩;减资 ImXYI7PL
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] \&"C
股本削减计划〔香港联合交易所有限公司〕 jn(x-fj6R
capital repayment 偿还资本 UU=]lWib
capital reserve 资本储备;后备资本 [F-R*}&x
capital revenue 资本收益;非经常收入 xyL"U*
capital spending 资本开支;资本支出;非经常开支 `YhGd?uu$
capital stock 股本 T#!>mL|9|
capital stock subscription 认缴股本;认购股本 A3]A5s6
capital subsidy 建设津贴;基本建设津贴 <PLAAh8
capital subvention 非经常资助金 Xu$>$D#a
capital sum 资本额 b:==:d:0s
capital tax 资本税 z.Cj%N
capital transfer tax 资本转移税 o'2eSm0H
capital turnover 资本周转率 YT(N][V
capital value 资本价值 kx,.)qKk
capital works project 基本工程项目 xo>0j#
Capital Works Reserve Fund 基本工程储备基金 Ho &Q}<(
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 ,!orD1,'
capitalization 资本化;资本总额 +O}Ik.w
capitalization of interest 利息化作本金 F!+1w(b:
capitalized interest 化作本金的利息 Exb64n-_=
capitalized loan 转作资本的贷款 R%UTYRLUn
capitalized value 资本还原值;资本化价值 Gwd38
capitation grant 按人计算的补助金 #p}GWS)
captive insurance business 专属自保保险业务 K[[~G1Z
car insurance 汽车保险 +,e#uuj$p
Caribbean Development Bank 加勒比开发银行 4@9Pd &I
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] =j.TDv'^nd
意大利嘉利堡银行 t3<MoDe7`r
cartel 同业联盟;卡特尔 sz9W}&(j
cartelized rates system 联营式利率制度 cBxGGggB
cash 现金;现款 O<S.fr,
cash accounting system 现金会计制度 #&Hi0..y
cash acquisition 以现金投资所得的资产 IuwE&#
cash allowance 现金津贴 !"^Zr]Qt+\
cash assets 现金资产 ">}6i9o
cash at bank 银行现金;银行存款 s9Hxiw@D
cash balance 现金结余 y:'Ns$+
cash basis 现金收付制;收付实现制 Xa`Q;J"h
cash basis accounting 现金收付制会计;收付实现制会计 7^dr[.Q[*
cash bonus 现金红利 Pn,I^Ej .
cash book 现金出纳帐;现金簿 <KMCNCU\+
cash client 现金客户 wQ33Gc
cash commission rebate 现金回佣 ] Q5:JV
cash compensation 现金补偿 bP18w0>,
cash contribution 现金承担额;现金分担额 ,`geOJn'
cash cost 直接费用;现金成本 s%)f<3=a
cash coupon 现金礼券 U,g8:M
xHK
cash credit 现金信贷 H4g8
1V=
cash deficit 现金赤字 ~[;r)
g\
cash deposit and withdrawal 现金收支 ~P3b5 -
cash disbursement journal 现金支出日记簿 BH:A]#_{
cash disbursement slip 现金支出传票;现金支出单 hRf
l\Q[
cash flow 现金流量;银根 u/=hueR<^
cash flow lending 流动现金放款;无抵押融资 g p:0 Y
cash flow statement 现金流量表;现金流动表 DU^.5f
cash flow surplus 现金流量盈余 u*C*O4f>OC
cash in hand 库存现金;手头现金 ~$J;yo~
cash in till 备用现金 yqN`R\d
cash in transit 运送中现金;在运现金 c
p"K ?)
cash input 投入现金 gUklP(T=u
cash input figure 现金投入数字 K(;qd Ir
cash limit 现金支出限额;现金限额 ,rMf;/[
cash margin 现金保证金 sVHF\{<
cash market 现货市场;现金交易市场 P< OH{l
cash offer 现金要约;现金补偿额 ,,Qg"C
cash payment 现金付款;现金支付 s= %3`3Fo
cash position 现金头寸 #^}H)>jWy
cash price 现金价格 oU\]#e^
cash receipts journal 现金收入日记簿 Rqe.=+Qs
cash receiving slip 现金收入传票;现金收入单 nxZz{&
cash settlement 现金结算 +|/0sPW(
cash surplus 现金盈余 M%E<]H2;S
cash with order 订货付现;凭票即付 :\^b6"}8
cashier's order 银行本票 D ,kxB~
cashier's order outstanding 未承兑的银行本票 2uj
.*
cash-limited subhead 有现金支出限额的分目 HE&)N
clY
cash-sweep 现金彩票活动 DTO_IP
casual client “散客”;“散户” {$8+n::
CCASS Depository 中央结算系统证券存管处 ~/rD_K
CCIC Finance Limited 中芝兴业财务有限公司 {H)7K.hQN
cedant 分出者 >7W)iwF
ceding company 分出公司 ]IV{;{E)
ceding insurer 分出保险人 x}/jh
ceiling 上限 C.?^] Y
ceiling price 最高限价 }#ink4dK:
central bank 中央银行 u}du@Aq
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 "xlR>M6e
central banking 中央银行业务 vl:~&I&y;R
central banking function 中央银行职能 9]eG|LFD
Central Clearing and Custodian System 中央结算及托管系统 ZiPeP
Central Clearing and Depository System 中央结算及存管系统 x?L0R{?WW
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 gmVN(K}SR5
central clearing house 中央结算所 ,U""m7
central clearing system 中央结算制度;集体交收系统 J
8
KiL
central custody system 中央托管系统 C^ZoYf8+"m
central depository 中央存管处 2Q e&FeT
central depository system 中央证券存管制度 )U~|QdZ
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 /@\`Ibe
central rate 中央汇率;中心汇率 T=PqA)Ym
Central Registration Hong Kong Limited 香港中央证券登记有限公司 [/a
AH<9b
Central Tender Board 中央投标委员会 TtkHMPlm_
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 kL DpZ{
centralized budgetary and payments system 集中预算及支付制度 d88A.Z3w
centred 12-month moving average 十二个月定位移动平均数 9~hW8{#
certificate of approval 批准证明书 p{,#H/+J
certificate of beneficial entitlement to property 资产权益证书 ny
KfM5s_
certificate of compliance 合格证明书;合约完成证明书 Z@s[8wrmPl
certificate of deposit [CD] 存款证 vn}m-U XA*
certificate of exemption from estate duty 豁免遗产税证明书 {0,b[
certificate of incorporation 公司注册证书;法团注册证书 %`i*SF(gV
certificate of incorporation of registered trustees 注册受托人法团证书 8\s#law
certificate of indebtedness [CI] 负债证明书 SJ]6_4=y*
certificate of insurance 保险证书 P!79{ 8
certificate of interest 权益证明书;息票 (_ G>dP_
certificate of means 资产证明书
E0!d c
certificate of participation 参与证明书 |y^=(|eM
certificate of payment of profits tax 缴付利得税证明书 -))S
certificate of preference 特惠税证 b-ss^UL
certificate of rateable value 应课差饷租值证明书 ==Egy:<:Q
certificate of registration 登记证书;注册证明书 Y"lEMY
certificate of satisfaction 清偿证明书 PhyIea
certificate of transfer 转让证明书 35l%iaj]G5
certificate to bearer 不记名证明书 /ZyMD(_J
certification 核证
,IB\1#
certification fee 核证费 DQGrXMpV0
certified cheque 经银行证明可兑现的支票 DgT]Nty@b
certified public accountant [CPA] 执业会计师 5Npxs&Ea
certified statement 经证明的报表 ]hV!lG1_
cessation of business 停业 .2&L.
cession 分保 SnG(/1C8
C.F. Finance Company Limited 浙一财务有限公司 +&S7l%-
chance 机会;中彩机会 @ujwN([I
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 Nvd(?+c
change of domicile 迁册 o8X_uKEI
change to estimates 修订预算 ht>%O7
change to the approved estimates of expenditure 核准开支预算的变动 Q/g!h}>(.
charge 费用;押记;抵押 P")I)>Q6
charge number 税单号码 t*hy"e{*a
charge on assets 资产的征税 O14QlIk
charge upon general revenue 从政府一般收入中拨款支付 Z"VP<-
chargeable 可予征收;应课税的 U~D~C~\2;
chargeable agreement for sale 可予征收印花税的买卖协议 0B(s+#s
chargeable income 应课税入息 uE.BB#
chargeable normal trading receipt 应课税的一般营业收入 _M%>Q m
chargeable profit 应课税利润 Z3&}C h
chargeable to tax 应课税 wp@_4Iq1$
charged to... 记入……帐目 +ydd"`
chargee 承押记人 ah*{NR)
charge-holder 受押人 {dZ]+2Z~+
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 ~B|m"qY{i
charging order 押记令 'i%r
chargor's right 押记人的权利 OjhX:{"59
charitable donation 慈善捐款 t+a.,$U
charitable trust 慈善信托 Gko"iO#
charity property 慈善财产 MsXw
8D
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 4Kch=jt4#
charter 章程;特许权 [2-n*a(q
charter of incorporation 成立章程 *k7BE_&*0Z
chartered accountant 特许会计师 P<IDb%W
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 Bf*>q*%B{
Chartered Institute of Public Finance and Accountancy [United Kingdom] l WYp
特许公共财政及会计学会〔英国〕 :^ywc O
charterer 承租人 o MJ`_
Chase Manhattan Asia Limited 美国大通亚洲有限公司 eyKxnBz
Chase Manhattan Bank 美国大通银行 Go{,<
gm
chattels 实产 fJlNxdVr
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 n5=U.r
Che Hsing Finance Company Limited 浙兴财务有限公司 A1/@KC"&{G
check-and-balance system 制约平衡制度 :&wb+tV
Chekiang First Bank Limited 浙江第一银行 $w*L'
<
cheque 支票 4|K\pCw
Chiao Yue Finance Company Limited 侨裕财务有限公司 UF7h{V})
Chiba Bank, Ltd. 千叶银行 ]L~NYe9
Chicago Board of Options Exchange 芝加哥期权交易所 {_N9<i{T
Chicago Board of Trade 芝加哥交易所 wPM&N@Pf
Chicago Mercantile Exchange 芝加哥商品交易所 d@ K-ZMq
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 O2 >c|=#
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 }@q/.Ct! x
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 o6vnl
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕
U${W3Ra
child allowance 子女免税额 hnFpC1TO
China & South Sea Bank Limited 中南银行 {A/^;X{N^
China Affairs Committee [Hong Kong Futures Exchange Limited] 8;?4rrS
中国事务委员会〔香港期货交易所有限公司〕 e ymv/
China concept stock 中国概念股 p
XXf5adl<
China Construction Bank 中国建设银行 b7>'ARdbzX
China Development Division [Stock Exchange of Hong Kong Limited] r>(,)rs(l
中国发展科〔香港联合交易所有限公司〕 -Fd&rq:GB(
China Economic News 《中国经济新闻》 0{b} 1D
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 T[$-])iK
China State Bank Limited 国华商业银行 -8^qtB
Chinatrust Commercial Bank, Limited 中国信托商业银行 <-k!
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 C7S\4rDJ
Chinese Bankers Club, Hong Kong 香港银行华员会 ,40OCd!
Chinese Banks' Association 香港华商银行公会 ],SQD3~9
Chinese Gold and Silver Exchange Society 金银业贸易场 Ysu\CZGX
Chinese New Year bonus 年奖;年终花红 '$OUe {j<
chit fund 银会 #VrIU8Q7'
Chiyu Banking Corporation Limited 集友银行有限公司
I6
?(@,
Chiyu Finance Company Limited 集友财务有限公司 _f0AV;S:vd
Cho Hung Finance Limited 朝兴金融有限公司 t}eyfflZ
choses in action 无形动产;据法权产 67iI wY*8'
chronological book 序时帐簿 aG]>{(~cL
Chubu Securities Finance Company 中部证券金融公司 jTR?!Mt0
Chung Khiaw Bank Limited 崇侨银行 O?X[&t
Chung Nan Finance Company Limited 中南财务有限公司 YJv$,Z&;HO
Chuo Trust & Banking Co., Ltd. 中央信托银行 mi] WZlg$
Chuo Trust Asia Limited 中央信托亚洲有限公司 Sy VGm@
Citibank, N.A. 万国宝通银行 :C>7HEh-2_
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 'O(=Pz
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 Gt.'_hf Js
Citicorp International Limited 万国宝通国际有限公司 wNHn.
civil debt 民事债项 sm-[=d%@L
Civil Service Pension Reserve Fund 公务员退休金储备基金 83c2y;|8
claim 申索;索偿;债权 QP%_2m>yhl
claim equalization fund 申索平衡基金 o=YOn&@%
claim for refund of property tax 申请发还物业税 M?lh1Yu"
claim of debt 债权申索 E@ :9|5
claim on bank 对银行的债权 U=bx30brh%
claim to dividend 摊还债款申索 >SI'Q7k
claimant 申索人;索偿人 Z8v 8@Y
claims statistics 申索统计数字 _P.I+!w:x
class of insurance business 保险业务类别 %C_tBNE<
class of property 财产类别 7Jlkn=9e:
claw-back 递减率 a%r!55.
clearance cost 清拆成本 F_*']:p
clearing 结算;票据交换;清算 W q<t+E[
clearing account 结算帐户 ,Iyc0
clearing and settlement system 结算和交收系统 Iuxf`sd
clearing balance 结算差额 CI{2(.n4
clearing bank 结算银行 S-Y{Vi"2
clearing cheque 交换支票 ]B3](TH"
clearing house 结算所;票据交换所 #r9+thyC
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 <(KCiM=E$
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 x{:U$[_
clearing member 结算会员 wGti|7Tu*
Clearing Members' Fund 结算会员基金 vntJe^IaFd
clearing participant 结算参与者 &DMC\R* j
clearing rebate 结算费用的回佣 S=k!8]/d|
Clearing Rules [SEHK Options Clearing House Limited] Q~]oN
《结算规则》〔联交所期权结算所有限公司〕 x1eC r_
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 (%fQhQ
Clerk to the Board of Review 税务上诉委员会书记 ts~VO`
client 客户;委托人;当事人 {\(G^B*\
client agreement 客户协议 _BP%@o
client confidentiality 客户保密的责任
^f,4=-
client money 客户款项 !Axe}RD'
client statement 客户结单 8QTry%
clients fund 客户资金 ~3 :VM_
close 结算;收市;收盘 D
5r H6*J
close a position 平仓;轧平头寸 G^Gs/-
f
close company 股份不公开的公司 U"7o;q
close higher 收市时价位较高 {c*$i^T
close lower 收市时价位较低 @l CG)Ix<
close mixed 收市时荣辱互见 2uEI@B
close of exchange 交易所停市
Lw\u{E@
close of financial year 财政年度终结 .h W>#
close out 平仓 XN<!.RCw
close out a long position 平长仓 Z^V;B _
close out a short position 平空仓 h*VDd3[#
close steady 收市时价格稳定 j~N*T XkC
close the gap 弥补差距 H=BI%Z
closed position 平仓 9:{<