C: Nt;1&dwUb
:r2d%:h%2
calendar year figure 历年数字 }KYOde@
call 催缴通知;认购期权 >@h#'[z,d
call deposit 通知存款;活期存款 9{}"tk5$h
call loan 短期同业拆借;通知贷款 k8!:`jG
call margin 补仓;追加保证金 ,rjl|F*
T
call market 短期同业拆放市场 2*< PmKI
call money 短期同业拆借;活期贷款 dV{mmHL
call option 认购期权;看涨期权 l<qEX O
call price 赎回价格;提前赎回价 njaKU?6%d2
call warrant 认购认股权证;回购认股权证 *+k
yuY J
callable share 可收回股份;可兑付股份 l_4^TYF
called up share capital 已催缴股本 ?,]eN&`
Canadian Dollar [CAD] 加拿大元 CED[\n
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 1>/ iYf
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 Qp7F3,/#
cancellation price 取消费
YCVT0d
cap 上限 <(_Tanx9Q
capital 资本;资金 {6O}E9
Capital Accord 《资本协定》 P @J)S ?
capital account 资本帐;非经常帐 ~xv3R
capital account commitment balance 资本帐承担额结余 K%W;-W*'
Capital Adequacy Directive [CAD] 《资本充足指引》 |&@`~OBa
capital adequacy ratio [CAR] 资本充足比率 r/@ Wn
capital allowance 资本免税额 i8KoJY"
capital alteration 资本变更 Xy. /1`X
capital and liabilities ratio 资本负债比率 i&p6UU
capital and liquidity requirement 资本与流动资金的规定 !xBJJ/K+|
capital appreciation 资本增值 ,@fx[5{
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 }
,^p{J/
capital assets 资本资产 t>OEzUd9
capital at risk 风险资本 u9(42jj[$U
capital base 资本基础;资金基础 $=X>5B
capital charges 资本支出;资本费用 yeMe2Zx
capital commitment 资本承担 `\P1Ff@z0
capital contribution certificate 出资证明书 bPif"dhHe
capital convergence 划一资本充足比率 \D};0#G0&
capital cost 资本成本;建设成本;建设费用 fq4uiFi<
capital cover 资本保证 L&rtN@5;
capital deficit 资本亏绌;资本赤字 DAg*
capital divided into shares 资本分成股份 h4=mGJpm
capital element 资本因素;资本部分 4cqf=
capital equipment 资本设备 itE/QB
capital expenditure 资本开支;非经常开支 W]Nc6B*gI
capital expenses 资本费用 Z4:^#98c.
capital financing 筹集资本;以非经常收入支付非经常开支的结算 7=NKbv]
capital flow 资金流量 .beqfcj"
capital formation 资本形成;集资 TyA1Qk\
capital formation figure 资本组合数字 BR-wL3x
b
capital fund 资本基金 p5py3k
capital gain 资本增益;资本增值 )*R';/zaI
capital gains tax 资本增值税 >$yA
,N
capital goods 资本财货;资本货物 o~W,VhCP
capital grant 非经常补助金;非经常拨款;建设补助金 sxS%1hp3
capital grant cycle 建设补助金周期 H |7XfM
capital injection 注入资本;注资 *_d N9
capital input 投入资本 x4MTE?hT
capital intensity 资本密集度 W8Wjq
DQ
capital intensive 资本密集 I(WIT=Wi<
capital investment 资本投资 Y@<jvH1
Capital Investment Fund 资本投资基金 =}@1Z~
capital loss 资本损失 %!AzFL
J|Z
capital maintenance 资本保值;资本保留 2s>BNWTU
capital market 资本市场;资金市场 #qUGc`
capital market instrument 资本市场票据 uix/O*^
capital money 资本款项 Q, "8Ty
capital money subject to a trust 信托财产资本 pr1bsrMuL
capital movement 资本流动 )pe17T1|
capital nature 资本性质 $pKegK;'z
capital outlay 资本支出 xX9snSGz
capital portion 资本部分 dz>Jl},`k
capital profit 资本利润 #d<|_
capital project 基本工程项目;非经常开支项目 |H]0pbC)w
capital receipt 资本收入 1G67#L)USq
capital redemption 资本赎回 34[TM 3L].
capital redemption business 资本赎回业务 *-(o. !#1
capital redemption contract 资本赎回合约 Ycx}FYTY
capital redemption reserve 资本赎回储备 WbBd<^Q
capital reduction 资本减缩;减资 +V9xKhR;x
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] s? Xgo&rS_
股本削减计划〔香港联合交易所有限公司〕 ADVS}d!;]
capital repayment 偿还资本 k4!_(X%8
capital reserve 资本储备;后备资本 V1GkX=H},
capital revenue 资本收益;非经常收入 VXlAK(
capital spending 资本开支;资本支出;非经常开支 lzz;L
z
capital stock 股本 )v11j.D
capital stock subscription 认缴股本;认购股本 Hq,@j{($
capital subsidy 建设津贴;基本建设津贴 W'f"kM
capital subvention 非经常资助金 Owgy<@C
capital sum 资本额 .p*?g;
capital tax 资本税 |W$|og'wC
capital transfer tax 资本转移税 Lz p}<B
capital turnover 资本周转率 tZVs0eVF<
capital value 资本价值 cH4PrMm&
capital works project 基本工程项目 C^5 V
Capital Works Reserve Fund 基本工程储备基金 \x\N?$`ANc
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 >T\@j\X4
capitalization 资本化;资本总额 IbJl/N%o
capitalization of interest 利息化作本金 O:a=94
capitalized interest 化作本金的利息 >dJ~
capitalized loan 转作资本的贷款 $+ N~Fa
capitalized value 资本还原值;资本化价值 Lfdg5D5.P
capitation grant 按人计算的补助金 ij~-
captive insurance business 专属自保保险业务 S0gxVd(
car insurance 汽车保险 +Mhk<A[s
Caribbean Development Bank 加勒比开发银行 %W2U$I5
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] f[.'V1
意大利嘉利堡银行 RLL%l
cartel 同业联盟;卡特尔 A%7f;&x!
cartelized rates system 联营式利率制度 hW/Ve'x[
cash 现金;现款 diVg|Z3T
cash accounting system 现金会计制度 H?a $o(
cash acquisition 以现金投资所得的资产 1E'PSq
cash allowance 现金津贴 ,!GoFu
cash assets 现金资产 2K
o]Q_,~
cash at bank 银行现金;银行存款 r>i95u82'
cash balance 现金结余 4zt:3bWU
cash basis 现金收付制;收付实现制 HB$?}V
cash basis accounting 现金收付制会计;收付实现制会计 12hD*,A5j
cash bonus 现金红利 XGbpH<
cash book 现金出纳帐;现金簿 'Ha> >2M
cash client 现金客户 vdQ#CG$/
cash commission rebate 现金回佣 dKC*QHU
cash compensation 现金补偿 7:Rt) EE2
cash contribution 现金承担额;现金分担额 U<q`f-
cash cost 直接费用;现金成本 ;m>/tD%
cash coupon 现金礼券 wfEL
.h
cash credit 现金信贷 ~e]B[>PT
cash deficit 现金赤字 H?M:<q0|G
cash deposit and withdrawal 现金收支 tPN CdA
cash disbursement journal 现金支出日记簿 &WL::gy_S
cash disbursement slip 现金支出传票;现金支出单 ^k$Bx_{
cash flow 现金流量;银根 (xWsyo(4
cash flow lending 流动现金放款;无抵押融资 rIYO(}Fl
cash flow statement 现金流量表;现金流动表 HS
]c~
cash flow surplus 现金流量盈余 /':64#'
cash in hand 库存现金;手头现金 bu <d>XR
cash in till 备用现金 oWLP|c~Ap
cash in transit 运送中现金;在运现金 #gT"G18/!
cash input 投入现金 NWPT89@ l
cash input figure 现金投入数字 ?6nB=B)/
cash limit 现金支出限额;现金限额 <?}pCX/O
cash margin 现金保证金 -$:*!55:j
cash market 现货市场;现金交易市场 a~a:mM>p
cash offer 现金要约;现金补偿额 L-S5@;"
cash payment 现金付款;现金支付 {X{S[(|
cash position 现金头寸 |r,})o>
cash price 现金价格 x{zZ%_F
cash receipts journal 现金收入日记簿 YcclO
cash receiving slip 现金收入传票;现金收入单 0'.z|Jg=
cash settlement 现金结算 XzX2V">(%
cash surplus 现金盈余 iWC}\&i
cash with order 订货付现;凭票即付 X am8h
cashier's order 银行本票 |e+3d3T35
cashier's order outstanding 未承兑的银行本票 s3nt2$=:t
cash-limited subhead 有现金支出限额的分目 0vX6n6G}
cash-sweep 现金彩票活动 c}|.U
casual client “散客”;“散户” z~tdLtcX
CCASS Depository 中央结算系统证券存管处 Lk@+iHf
CCIC Finance Limited 中芝兴业财务有限公司 frW\!r{LT
cedant 分出者 ts@Z5Yw*!
ceding company 分出公司 83
R_8
ceding insurer 分出保险人 ~<O.Gu&"R
ceiling 上限 (VI(Nv:o@
ceiling price 最高限价 Jr;w>8B),
central bank 中央银行 )\VuN-d
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 n'{jc6&|
central banking 中央银行业务 x=L"qC9f/
central banking function 中央银行职能 /wJ4hHY
Central Clearing and Custodian System 中央结算及托管系统 '0)`.
Central Clearing and Depository System 中央结算及存管系统 3)LS#=
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 a9.255
central clearing house 中央结算所 [g<gu~
central clearing system 中央结算制度;集体交收系统 ;<''oY
central custody system 中央托管系统 rP2h9Cb
central depository 中央存管处 X[H .t$w5A
central depository system 中央证券存管制度 T}1"
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 3`vKEThY)
central rate 中央汇率;中心汇率 K@%T5M4j
Central Registration Hong Kong Limited 香港中央证券登记有限公司 dY0W=,X$7T
Central Tender Board 中央投标委员会 5pDE!6gQ
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 );}M"W8
centralized budgetary and payments system 集中预算及支付制度 y=f.;
centred 12-month moving average 十二个月定位移动平均数 a73VDQr I
certificate of approval 批准证明书 @lWNSf
certificate of beneficial entitlement to property 资产权益证书 $IX(a4'
certificate of compliance 合格证明书;合约完成证明书 ub9[!}r't
certificate of deposit [CD] 存款证 4q7H
certificate of exemption from estate duty 豁免遗产税证明书 4|I;z
certificate of incorporation 公司注册证书;法团注册证书 ;r~1TUKb
certificate of incorporation of registered trustees 注册受托人法团证书 %saP>]o
certificate of indebtedness [CI] 负债证明书 }qoId3iY!7
certificate of insurance 保险证书 lxgfi@@+h
certificate of interest 权益证明书;息票 ~MC5rOA
certificate of means 资产证明书
59SL
mj
certificate of participation 参与证明书 [A{o"zY
certificate of payment of profits tax 缴付利得税证明书 RsS:I6L
certificate of preference 特惠税证 *y7Yf7
certificate of rateable value 应课差饷租值证明书 ,30lu a
certificate of registration 登记证书;注册证明书 vO~w~u5
certificate of satisfaction 清偿证明书 RrCG(Bh
certificate of transfer 转让证明书 3fpaTue|x
certificate to bearer 不记名证明书 ]+a~/
certification 核证 I3r")}P
certification fee 核证费 O;V^Fk(
certified cheque 经银行证明可兑现的支票 ~xc/Dsb$
certified public accountant [CPA] 执业会计师 /ar0K9`c
certified statement 经证明的报表 C@t,oDU#
cessation of business 停业 xr@;w8X`^
cession 分保 2Og5e
C.F. Finance Company Limited 浙一财务有限公司 ,xrA2
chance 机会;中彩机会 cT@|
$A
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 L>E;cDB
change of domicile 迁册 \?Z7|
change to estimates 修订预算 1pG|jT+Bi
change to the approved estimates of expenditure 核准开支预算的变动 x0{B7/FN
charge 费用;押记;抵押 S#oBO%!
charge number 税单号码 }1[s ,
charge on assets 资产的征税 dqQJC qc!
charge upon general revenue 从政府一般收入中拨款支付 8d8jUPFQ
chargeable 可予征收;应课税的 yi~]}M
chargeable agreement for sale 可予征收印花税的买卖协议 A&B|n!;b
chargeable income 应课税入息 3X;>cv#B
chargeable normal trading receipt 应课税的一般营业收入 _%Xp2`m
chargeable profit 应课税利润 z)v o
chargeable to tax 应课税 LWhy5H;Es
charged to... 记入……帐目 nHDKe)V
chargee 承押记人 4VeT]`C^h
charge-holder 受押人 !s/qqq:g
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 Qnt}:M+
charging order 押记令 +HWFoK
chargor's right 押记人的权利 FNOsw\Bo
charitable donation 慈善捐款 V6_":L"!
charitable trust 慈善信托 SB('Nqih
charity property 慈善财产 6)Za K
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 3dbaCusT$
charter 章程;特许权 sKKc_H3YSH
charter of incorporation 成立章程 V9Mr&8{S4
chartered accountant 特许会计师 +_*NY~
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 ;~$Q;m1
Chartered Institute of Public Finance and Accountancy [United Kingdom] "x$L2>9
特许公共财政及会计学会〔英国〕 M[O22wFs
charterer 承租人 eAI|zk6
Chase Manhattan Asia Limited 美国大通亚洲有限公司 N TDmOS\,
Chase Manhattan Bank 美国大通银行 _yH">x<
chattels 实产 sUmpf 4/
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 ,?qJAV~>
Che Hsing Finance Company Limited 浙兴财务有限公司 ]}l.*v\uK
check-and-balance system 制约平衡制度 j1->w8
Chekiang First Bank Limited 浙江第一银行 W+=j@JY}q9
cheque 支票 <vV"abk
Chiao Yue Finance Company Limited 侨裕财务有限公司 a=y%+E'a'
Chiba Bank, Ltd. 千叶银行 X@Zt4)2#
Chicago Board of Options Exchange 芝加哥期权交易所 :8}Qt^p
Chicago Board of Trade 芝加哥交易所 Tmu2G/yi
Chicago Mercantile Exchange 芝加哥商品交易所 1R*;U8?
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 R=,
pv'
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 xW9R-J\W
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 +/[Rvh5WZ
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 5W|wDy
child allowance 子女免税额 FYE(lEjxi
China & South Sea Bank Limited 中南银行 \r{wNqyv
China Affairs Committee [Hong Kong Futures Exchange Limited] ThW9=kzQW
中国事务委员会〔香港期货交易所有限公司〕 mAW(j@5sp
China concept stock 中国概念股 lf
KV%
China Construction Bank 中国建设银行 _dAn/rj
China Development Division [Stock Exchange of Hong Kong Limited] L8'4d'N+>
中国发展科〔香港联合交易所有限公司〕 -6s]7#IC
China Economic News 《中国经济新闻》 qRcg|']R
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 =MM+(mD
China State Bank Limited 国华商业银行 ~Eik&5 z
Chinatrust Commercial Bank, Limited 中国信托商业银行 "5FP$oR
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 S5F5Tr;TN
Chinese Bankers Club, Hong Kong 香港银行华员会 {2 T:4i5
Chinese Banks' Association 香港华商银行公会 F=*t]X[z}
Chinese Gold and Silver Exchange Society 金银业贸易场 #hs&)6Sf
Chinese New Year bonus 年奖;年终花红 <jYyA]Zy5
chit fund 银会 Pj g#
Chiyu Banking Corporation Limited 集友银行有限公司 IN#/~[W
Chiyu Finance Company Limited 集友财务有限公司 QqW N7y_9
Cho Hung Finance Limited 朝兴金融有限公司 + `'wY?
choses in action 无形动产;据法权产 CK4#ZOiaa
chronological book 序时帐簿 jgXr2JQ<
Chubu Securities Finance Company 中部证券金融公司 8p}z~\J{a:
Chung Khiaw Bank Limited 崇侨银行 3d1xL+
Chung Nan Finance Company Limited 中南财务有限公司 {|<r7K1<
Chuo Trust & Banking Co., Ltd. 中央信托银行 7.2 !g}E
Chuo Trust Asia Limited 中央信托亚洲有限公司 Zs3xoIW7Ai
Citibank, N.A. 万国宝通银行 ;QCGl$8A
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 IIXA)b!
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司
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Citicorp International Limited 万国宝通国际有限公司 [J eq ?X9
civil debt 民事债项 Er$&}9G+-
Civil Service Pension Reserve Fund 公务员退休金储备基金 !nsr( 7X2
claim 申索;索偿;债权 x#5[i;-c
claim equalization fund 申索平衡基金 Q;=4']hYU
claim for refund of property tax 申请发还物业税 [9~EH8
claim of debt 债权申索 =x(k)RTDu
claim on bank 对银行的债权 ^c.pvC"4j
claim to dividend 摊还债款申索 fMW=ss^fu-
claimant 申索人;索偿人 d_Zj W
claims statistics 申索统计数字 Kc1w[EQ
class of insurance business 保险业务类别 fo/sA9
class of property 财产类别 67}8EV!/k
claw-back 递减率 mKV31wvK}
clearance cost 清拆成本 pK_zq
clearing 结算;票据交换;清算 rij%l+%@#
clearing account 结算帐户 'zMmJl}\vd
clearing and settlement system 结算和交收系统 F/tRyq`D
clearing balance 结算差额 XS^du{ai
clearing bank 结算银行 V8o,
e
clearing cheque 交换支票 {IBbN05 ;
clearing house 结算所;票据交换所 (~F}O
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 J &=5h.G$
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 D?*du#6
clearing member 结算会员 6fBA#Kb
Clearing Members' Fund 结算会员基金 g%m-*v*
clearing participant 结算参与者 XPt>klf
clearing rebate 结算费用的回佣 Q($@{[lT
Clearing Rules [SEHK Options Clearing House Limited] "iK'O =M
《结算规则》〔联交所期权结算所有限公司〕 PV=sqLM~
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 MOB'rPIUI
Clerk to the Board of Review 税务上诉委员会书记 }y+a)2
client 客户;委托人;当事人 .S=|ZP+
client agreement 客户协议 w+!V,lU"^
client confidentiality 客户保密的责任 :l
Z\=2D
client money 客户款项 8/,s8u
client statement 客户结单 }
MP_
clients fund 客户资金 \fUVWXv
close 结算;收市;收盘 B"*PBJuOA
close a position 平仓;轧平头寸 -H_#et3&i