C: l^UJes!
S|q!? /jqj
calendar year figure 历年数字 &e]]F#
call 催缴通知;认购期权 Ce5w0&VlS
call deposit 通知存款;活期存款 hi3sOK*r;<
call loan 短期同业拆借;通知贷款 O? Gl4_y
call margin 补仓;追加保证金 <[y$D=n
call market 短期同业拆放市场 $]H=
call money 短期同业拆借;活期贷款 hLytKPgt
call option 认购期权;看涨期权 :ONuWNY
N
call price 赎回价格;提前赎回价 lO2T/1iMTW
call warrant 认购认股权证;回购认股权证 [71#@^ye
callable share 可收回股份;可兑付股份 ]oas
called up share capital 已催缴股本 X=p3KzzX
Canadian Dollar [CAD] 加拿大元 &J^4Y!gt
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 Q%n{*py
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 +r-dr>&H@
cancellation price 取消费 Rg?{?qK\K
cap 上限 S\3AW,c]w
capital 资本;资金 l4mUx`!
Capital Accord 《资本协定》 G V:$;
capital account 资本帐;非经常帐 EAD0<I<>
capital account commitment balance 资本帐承担额结余 u3*NO
)O
Capital Adequacy Directive [CAD] 《资本充足指引》 $vTAF-~Ql
capital adequacy ratio [CAR] 资本充足比率 $\,BpZ
}3
capital allowance 资本免税额 W`Q$t56
capital alteration 资本变更 b$goF
}b'g
capital and liabilities ratio 资本负债比率 ,u&tB|,W,
capital and liquidity requirement 资本与流动资金的规定 QlRoe|{
capital appreciation 资本增值 X<Th{kM2
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 2B9i R
capital assets 资本资产 o4/I1Mq
capital at risk 风险资本 G !1~i*P$u
capital base 资本基础;资金基础 7 7xq/c[)
capital charges 资本支出;资本费用 i[2bmd!H
capital commitment 资本承担 `*" H/QG
capital contribution certificate 出资证明书 (zs4#ja2,
capital convergence 划一资本充足比率 p2Dh3)&
capital cost 资本成本;建设成本;建设费用 <g3du~
capital cover 资本保证 rQcRjh+E
H
capital deficit 资本亏绌;资本赤字 UR1JbyT
capital divided into shares 资本分成股份 B.22
DuE#
capital element 资本因素;资本部分 0i5y(m&7
capital equipment 资本设备 bB:r]*_
s]
capital expenditure 资本开支;非经常开支 3`fJzS% O
capital expenses 资本费用 +HOCVqx
capital financing 筹集资本;以非经常收入支付非经常开支的结算 !EX?m }7
capital flow 资金流量 b46[fa
capital formation 资本形成;集资 O}K_l1
capital formation figure 资本组合数字 \K?(
capital fund 资本基金 cPq Dsl3
capital gain 资本增益;资本增值 #+K
Kvk
capital gains tax 资本增值税 fO^e+Mz
capital goods 资本财货;资本货物 cBLR#Yu;O5
capital grant 非经常补助金;非经常拨款;建设补助金 AXl!cgi
capital grant cycle 建设补助金周期 j{{~Z M
capital injection 注入资本;注资 t['k%c
capital input 投入资本 'dIX=/RZ
capital intensity 资本密集度 v[{8G^Z}54
capital intensive 资本密集 Fl_dzh,E
capital investment 资本投资 sK`~Csb
iB
Capital Investment Fund 资本投资基金 n#+%!HTh
capital loss 资本损失 )-+\M_JK5
capital maintenance 资本保值;资本保留 j3x^<a\gJ
capital market 资本市场;资金市场 <%d51~@={I
capital market instrument 资本市场票据 gDQkn {T.%
capital money 资本款项 }+91s'/c
capital money subject to a trust 信托财产资本 w4e%-Ln
capital movement 资本流动 h4CTTe)
capital nature 资本性质 =tr1*s{
capital outlay 资本支出 RzA2*]%a
capital portion 资本部分 K*R)V/B/l
capital profit 资本利润 `fBG~NDw
capital project 基本工程项目;非经常开支项目 -}{%Q?rYj
capital receipt 资本收入 qQfqlD<
capital redemption 资本赎回 #XTY7,@P
capital redemption business 资本赎回业务 [3O^0-:6E
capital redemption contract 资本赎回合约 $Wit17j
capital redemption reserve 资本赎回储备 r]A"Og_U
capital reduction 资本减缩;减资 }P<Qz^sr_
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] 1~}m.ER
股本削减计划〔香港联合交易所有限公司〕 yZYKwKG
capital repayment 偿还资本 PsU9R#HL1
capital reserve 资本储备;后备资本 R K"&l!o
capital revenue 资本收益;非经常收入 };&HhBc!g
capital spending 资本开支;资本支出;非经常开支 L5"8G,I
capital stock 股本 '[Mlmgc5
capital stock subscription 认缴股本;认购股本 #yW.o'S+
capital subsidy 建设津贴;基本建设津贴 YfE>Pn'r
capital subvention 非经常资助金 $[Tt#CJw
capital sum 资本额 zRwb"
capital tax 资本税 `]*%:NZP@
capital transfer tax 资本转移税 t)-*.qZh
capital turnover 资本周转率 (k%GY<
b P
capital value 资本价值 W8w3~
capital works project 基本工程项目 01U
*_\
Capital Works Reserve Fund 基本工程储备基金 bTZ>@~$
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 j?EskT6
capitalization 资本化;资本总额 h ?uqLsRl
capitalization of interest 利息化作本金 ;% 2wGT
capitalized interest 化作本金的利息 Ho3dsh)
capitalized loan 转作资本的贷款 duX0Mc.0P
capitalized value 资本还原值;资本化价值 M]}l^m>L
capitation grant 按人计算的补助金 2Y400
captive insurance business 专属自保保险业务 >(hSW~i~
car insurance 汽车保险 N>+ P WE$
Caribbean Development Bank 加勒比开发银行 S8
:"<B)
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] &J8Z@^
意大利嘉利堡银行 hf;S]8|F
cartel 同业联盟;卡特尔 Q*]$)D3n
cartelized rates system 联营式利率制度 6}ce1|mkg/
cash 现金;现款 }$o*
cash accounting system 现金会计制度 IUOxGJ|rO
cash acquisition 以现金投资所得的资产 L2KG0i`+
cash allowance 现金津贴 -x{dc7y2
cash assets 现金资产 !7}IqSs
cash at bank 银行现金;银行存款 o4$Ott%Wm
cash balance 现金结余 >A-<ZS*N
cash basis 现金收付制;收付实现制 k!5m@'f
cash basis accounting 现金收付制会计;收付实现制会计 Mr-DGLJ
cash bonus 现金红利 j5PL{6
cash book 现金出纳帐;现金簿 >D 97c|?c
cash client 现金客户 <"W?<VjO
cash commission rebate 现金回佣 [+;qWfs B
cash compensation 现金补偿 {@?G 9UypA
cash contribution 现金承担额;现金分担额 Ck: 9gn
cash cost 直接费用;现金成本 Rj^7#,993
cash coupon 现金礼券 t)` p@]j
cash credit 现金信贷 `>s7M.|X
cash deficit 现金赤字 M :V2a<!c
cash deposit and withdrawal 现金收支 -K"4rz
cash disbursement journal 现金支出日记簿 F8H'^3`b`U
cash disbursement slip 现金支出传票;现金支出单 WvujcmOf
cash flow 现金流量;银根 %m9CdWb=w
cash flow lending 流动现金放款;无抵押融资 Bs[nV}c>>
cash flow statement 现金流量表;现金流动表 g& k58{e
cash flow surplus 现金流量盈余 $[g_=Z
cash in hand 库存现金;手头现金 !=3Rg-'d1
cash in till 备用现金 Guh%eR'Wt
cash in transit 运送中现金;在运现金 jk$86ma!
cash input 投入现金 {@gAv!
cash input figure 现金投入数字 \#CM
<%
cash limit 现金支出限额;现金限额 Mi ; glm
cash margin 现金保证金 wJgX/W
cash market 现货市场;现金交易市场 n-$VUo
cash offer 现金要约;现金补偿额 -_NC%iN#C
cash payment 现金付款;现金支付 =VNSiK>F
cash position 现金头寸 Y2C9(Zk
U
cash price 现金价格 b.s9p7:J
cash receipts journal 现金收入日记簿 3 t)v%S|k
cash receiving slip 现金收入传票;现金收入单 hrbo:8SL
cash settlement 现金结算 Ow3P-UzU3
cash surplus 现金盈余 p,F^0OU2}:
cash with order 订货付现;凭票即付 9IA$z\<<w
cashier's order 银行本票 SVagT'BB
cashier's order outstanding 未承兑的银行本票 H6gU?9%
cash-limited subhead 有现金支出限额的分目 '_dzcN,z
cash-sweep 现金彩票活动 K$H
<}e3
casual client “散客”;“散户” piOXo=9H.
CCASS Depository 中央结算系统证券存管处 ,w{m3;]_%
CCIC Finance Limited 中芝兴业财务有限公司 V
>Hf9sZ
cedant 分出者 q@n^ZzTx
ceding company 分出公司 !Vheq3"q/
ceding insurer 分出保险人 YD\]{,F|
ceiling 上限 6 {}JbRNf
ceiling price 最高限价 MxOD8TDF4
central bank 中央银行 2| B[tt1Z
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 mf' ]O,
central banking 中央银行业务 dA_YL?or
central banking function 中央银行职能 @m~RtC-Q
Central Clearing and Custodian System 中央结算及托管系统 ?7jg(`Yh
Central Clearing and Depository System 中央结算及存管系统 oE?QnH3R
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 HSN8O@dy
central clearing house 中央结算所 8!mc@$Z
central clearing system 中央结算制度;集体交收系统 I;7nb4]AmF
central custody system 中央托管系统
1tB[_ $s
central depository 中央存管处 BByCMY
central depository system 中央证券存管制度 a{SBCy
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 B&Y_2)v
central rate 中央汇率;中心汇率 2 -Xdoxw
Central Registration Hong Kong Limited 香港中央证券登记有限公司 wvMW|
Central Tender Board 中央投标委员会 cu&,J#r%
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 zP!J/}z
centralized budgetary and payments system 集中预算及支付制度 >O7~h[FN
centred 12-month moving average 十二个月定位移动平均数 kS :\Oz\
certificate of approval 批准证明书 JN'cXZJPn
certificate of beneficial entitlement to property 资产权益证书 G^wtE90
certificate of compliance 合格证明书;合约完成证明书 LZ U$
certificate of deposit [CD] 存款证 |E@djosyC
certificate of exemption from estate duty 豁免遗产税证明书 Xl_Uz8Hp
certificate of incorporation 公司注册证书;法团注册证书 rR,2UZR
certificate of incorporation of registered trustees 注册受托人法团证书 TeQNFo^_8
certificate of indebtedness [CI] 负债证明书 6Pn8f
certificate of insurance 保险证书 p'n4)I2#
certificate of interest 权益证明书;息票 4v'A\~ZU
certificate of means 资产证明书 ^V3v{>D>
certificate of participation 参与证明书 0)!Ll*L!p
certificate of payment of profits tax 缴付利得税证明书 &\C [@_
certificate of preference 特惠税证 93O;+Z5J
certificate of rateable value 应课差饷租值证明书 O7t(,uox3y
certificate of registration 登记证书;注册证明书 Vp}^NNYf
certificate of satisfaction 清偿证明书 &v!WVa?
certificate of transfer 转让证明书 pV(lhDNoQ
certificate to bearer 不记名证明书 |J0Q,F]T
certification 核证 k(%QIJH
certification fee 核证费 q
o 1lj"P
certified cheque 经银行证明可兑现的支票 HKO739&n}
certified public accountant [CPA] 执业会计师 !@A#=(4R4
certified statement 经证明的报表 fP HLXg5s
cessation of business 停业 %ZP+zhn}
cession 分保 QHt4",Ij
C.F. Finance Company Limited 浙一财务有限公司 J*fBZ.NO
chance 机会;中彩机会 b;GD/UI
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 v$wBxCY
change of domicile 迁册 3WY$WRv
change to estimates 修订预算 2F`cv1 M
change to the approved estimates of expenditure 核准开支预算的变动 FG@-bV
charge 费用;押记;抵押 !xIm2+:(
charge number 税单号码 ;8{cA_&
charge on assets 资产的征税 ]i*](UQ
charge upon general revenue 从政府一般收入中拨款支付 ,`A?!.K$
chargeable 可予征收;应课税的 "
=]
-%B
chargeable agreement for sale 可予征收印花税的买卖协议 QK`i%TXJ
chargeable income 应课税入息 P
u0uKE
chargeable normal trading receipt 应课税的一般营业收入 !0,Mp@ j/
chargeable profit 应课税利润 ,TJD$^
chargeable to tax 应课税 ;z~n.0'
charged to... 记入……帐目 sZ<9A Xk-E
chargee 承押记人 ]rN5Ao}2
charge-holder 受押人 {yA$V0`N{
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 Q&'}BeUbm
charging order 押记令 JRMM? y
chargor's right 押记人的权利 Wu6<\^A
charitable donation 慈善捐款 A'&n5)tb
charitable trust 慈善信托 Mwp$
charity property 慈善财产 '1^B+m
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 fq[;%cr4
charter 章程;特许权
qFQ8
charter of incorporation 成立章程 NS)}6OI3~"
chartered accountant 特许会计师 RP5+d
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 gk[{2HgN
Chartered Institute of Public Finance and Accountancy [United Kingdom] VdSv
特许公共财政及会计学会〔英国〕 R9rj/Co
charterer 承租人 Zk8|K'oHx
Chase Manhattan Asia Limited 美国大通亚洲有限公司 6]zd.W
Chase Manhattan Bank 美国大通银行 =qy=-j]
chattels 实产 4_ v]O
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 YwY74w:
Che Hsing Finance Company Limited 浙兴财务有限公司 [+m?G4[
check-and-balance system 制约平衡制度 l7{oi!
Chekiang First Bank Limited 浙江第一银行 ^ci3F<?Q=
cheque 支票 1?*
Chiao Yue Finance Company Limited 侨裕财务有限公司 0[?ny`Y
Chiba Bank, Ltd. 千叶银行 &UCsBqIY
Chicago Board of Options Exchange 芝加哥期权交易所 4MuO1W-
Chicago Board of Trade 芝加哥交易所 2Qp Hvsl_
Chicago Mercantile Exchange 芝加哥商品交易所 E{^ XlY
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 Rm1A>1a:
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 A\_ |un%
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 +
b$=[nfG
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 -x8nQ%X
child allowance 子女免税额 p!O(Y6QM
China & South Sea Bank Limited 中南银行 [[d(jV=*
China Affairs Committee [Hong Kong Futures Exchange Limited] cKb)VG^
中国事务委员会〔香港期货交易所有限公司〕 $D
v\
e
China concept stock 中国概念股 r_e7a6
China Construction Bank 中国建设银行 =0;}K@(J
China Development Division [Stock Exchange of Hong Kong Limited] 4'4\,o
中国发展科〔香港联合交易所有限公司〕 iy.2A!f^.
China Economic News 《中国经济新闻》 ,lA.C%4au~
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 W>VP'vn}
China State Bank Limited 国华商业银行 :1XtvH
Chinatrust Commercial Bank, Limited 中国信托商业银行 :l7U>~ o
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 lv vs%@b>
Chinese Bankers Club, Hong Kong 香港银行华员会 rqPFU6
Chinese Banks' Association 香港华商银行公会 %>-@K|:gS
Chinese Gold and Silver Exchange Society 金银业贸易场 N>(g?A;
Z+
Chinese New Year bonus 年奖;年终花红 :ISMPe3'
chit fund 银会 r78TE@d
Chiyu Banking Corporation Limited 集友银行有限公司 P0H6mn*
Chiyu Finance Company Limited 集友财务有限公司 wn_b[tdxq
Cho Hung Finance Limited 朝兴金融有限公司 "YdEE\
choses in action 无形动产;据法权产 8:BIbmtt5
chronological book 序时帐簿 ?pgG,=?
Chubu Securities Finance Company 中部证券金融公司 w.,Q1\*rPp
Chung Khiaw Bank Limited 崇侨银行 Le<wR
Chung Nan Finance Company Limited 中南财务有限公司 :1t~[-h^
Chuo Trust & Banking Co., Ltd. 中央信托银行 Q#h
9n] 5
Chuo Trust Asia Limited 中央信托亚洲有限公司 &B!
o,qp
Citibank, N.A. 万国宝通银行 +w@M~?>
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 2C{H$
A,pW
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 U9D!GKVp
Citicorp International Limited 万国宝通国际有限公司 ?(*t@
{k
civil debt 民事债项 E*L iM5+I
Civil Service Pension Reserve Fund 公务员退休金储备基金 "&+"@<
claim 申索;索偿;债权 R4ht6Vm3g)
claim equalization fund 申索平衡基金 n,$IfC"
claim for refund of property tax 申请发还物业税 [=B$5%A
claim of debt 债权申索 V $z}
K
claim on bank 对银行的债权 pV4Whq$
claim to dividend 摊还债款申索 mUS_(0q
claimant 申索人;索偿人 OHiQ7#y
claims statistics 申索统计数字 w
=.Fj
class of insurance business 保险业务类别 [mEql,x3
class of property 财产类别 U=hlu
claw-back 递减率 Y"-^%@|p
clearance cost 清拆成本 k}
]T;|h]
clearing 结算;票据交换;清算 ^c:Fy+fb
clearing account 结算帐户 meN2ZB?Y
clearing and settlement system 结算和交收系统 Z|%_oR~b|
clearing balance 结算差额 ;<G=M2
clearing bank 结算银行 T3`ludm^u
clearing cheque 交换支票
/'31w9
clearing house 结算所;票据交换所 +w=AJdc
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 asY[8r?U
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 oB74y
clearing member 结算会员 rQ7+q;[J
Clearing Members' Fund 结算会员基金 Or
!+._3i
clearing participant 结算参与者 .U T@p
clearing rebate 结算费用的回佣 8]&i-VFof
Clearing Rules [SEHK Options Clearing House Limited] u%~igt@x
《结算规则》〔联交所期权结算所有限公司〕 +cD!1IT:
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 H[DUZ,J
Clerk to the Board of Review 税务上诉委员会书记 >A@Y$.
client 客户;委托人;当事人 $Of0n` e
client agreement 客户协议 #j *d^j&
client confidentiality 客户保密的责任 ooUk O
client money 客户款项 x\Z'2?u}
client statement 客户结单 5)
-~mWy
clients fund 客户资金 pp7$J2s+j
close 结算;收市;收盘 5]M>8ll
close a position 平仓;轧平头寸 i1S>yV^l
close company 股份不公开的公司 +3KEzo1=)
close higher 收市时价位较高 uYE`"/h,1e
close lower 收市时价位较低 z{Mr$%'EY
close mixed 收市时荣辱互见 [oF|s-"9!
close of exchange 交易所停市 TDd{.8qf
close of financial year 财政年度终结 sZW^!z
close out 平仓 h6} lpd
close out a long position 平长仓 pZtu&R%GU
close out a short position 平空仓 dnj}AVfQx
close steady 收市时价格稳定 hs}8xl
close the gap 弥补差距 `'V4PUe
closed position 平仓 EvOJ~'2 Y%
closed-end investment corporation 股份固定的投资公司 J!:SPQ
close-out price 抛售价格 eds26(
closing account 决算帐户 R'S0 zp6
closing balance 期终结余;收市结余 hAHq\
closing price 收市价;收盘价 97ql5
closing quotation 收市价;收市行情 Z!U)I-x&
closing rate 收市汇价;收盘汇率 M`ip~7"
closing transaction 平仓交易 Yv:55+ e!|
clothing levy 成衣税 y#XbJuN/
club deposit 零存整付存款 }#X8@
Code of Aid 《资助则例》 It{ ;SKeo
Code of Banking Practice 《银行营运守则》 [,TkFbDq"J
Code of Best Practice [Stock Exchange of Hong Kong Limited] JwJ7=P=c
《最佳应用守则》〔香港联合交易所有限公司〕 byv[yGa`
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕;《操守准则》〔香港期货交易所有限公司〕 !"eIV@7
Code of Conduct for Persons Registered with the Securities and Futures Commission WJ_IuX51'
《证券及期货事务监察委员会注册人操守准则》 :]J Ye*
code of practice 实务守则;经营守则;执业守则 ?(R]9.5S
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 G#MdfKH
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 ~i `>adJ:
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 f%V4pzOc"
Code on Pooled Retirement Funds 《集资退休基金守则》 }!6\|;Qsz,
Code on Share Repurchases [Share Repurchase Code] {#)0EzV6
《公司购回本身股份守则》〔《股份购回守则》〕 6 ~>FYX
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 e^O(e
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 kYLM&&h
co-debtor 共同债务人 8>7&E-
co-financing scheme 共同融资计划 9;veuX#(
cognizance 证明令 1AU#%wIEP
coin 硬币 cq$i
coin replacement programme 硬币取缔计划 QcgfBsv96
coin set 套装硬币 J_FNAdQt
coinage 硬币 up'Tit
Coinage Security Fund 硬币发行基金 );FJx~b
cold call 主动与准客户接触 =9j8cC5y
collapse in prices 价格下泻;价格下挫;价格暴跌 4fe7U=# ;Y
collateral 抵押品 ;&