C: J+.t\R
2<.}]yi
calendar year figure 历年数字 dFFB\|e;0
call 催缴通知;认购期权 @|d|orMC
call deposit 通知存款;活期存款 r)7A# 3wId
call loan 短期同业拆借;通知贷款 E"w7/k#3}C
call margin 补仓;追加保证金 `
$zi?A:j
call market 短期同业拆放市场 DORFK
call money 短期同业拆借;活期贷款 }*BY!5
call option 认购期权;看涨期权 ryPz?Aw(4
call price 赎回价格;提前赎回价 PDGh\Y[AK,
call warrant 认购认股权证;回购认股权证 d}WAP m
callable share 可收回股份;可兑付股份 yq&]>ox
called up share capital 已催缴股本 kB :")$
Canadian Dollar [CAD] 加拿大元 .WtaU
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 } O!LTD
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 !hJKI.XH
cancellation price 取消费 ]INbRytvc
cap 上限 x$A5Ved
capital 资本;资金 xpSMbX{e
Capital Accord 《资本协定》 1;H(
capital account 资本帐;非经常帐 4!E6|N%f
capital account commitment balance 资本帐承担额结余 IS8ppu&E
Capital Adequacy Directive [CAD] 《资本充足指引》 o3uv"#
C
capital adequacy ratio [CAR] 资本充足比率 wddF5EcK0
capital allowance 资本免税额 /Wzic+v<>
capital alteration 资本变更 ob0clJX
capital and liabilities ratio 资本负债比率 ;=_KLG <
capital and liquidity requirement 资本与流动资金的规定 *SC~_
capital appreciation 资本增值 2^Y1S?g.
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〕 RL>[t
capital assets 资本资产 >Y[{m $-
capital at risk 风险资本 1_yUv7uhX
capital base 资本基础;资金基础 Ig S.U
capital charges 资本支出;资本费用 `Y$LXF~,Om
capital commitment 资本承担 ;pC-0m0Y
capital contribution certificate 出资证明书 .YLg^JfZ
capital convergence 划一资本充足比率 <0Q`:'\.>
capital cost 资本成本;建设成本;建设费用
\1|T
capital cover 资本保证 *6=[Hmygi
capital deficit 资本亏绌;资本赤字 A;{8\e
capital divided into shares 资本分成股份 c\-I+lMBi
capital element 资本因素;资本部分 N{E>R&,q
capital equipment 资本设备 |\elM[G"g
capital expenditure 资本开支;非经常开支 YY$K;t{dk
capital expenses 资本费用 b vUYLWzS
capital financing 筹集资本;以非经常收入支付非经常开支的结算 P\w.:.2
capital flow 资金流量 dG6Mo76
capital formation 资本形成;集资 |J~;yO SD
capital formation figure 资本组合数字 'w!Hjq]$
capital fund 资本基金 ]<{BDXIGIE
capital gain 资本增益;资本增值 @hg1&pfxZ<
capital gains tax 资本增值税 : h-N
capital goods 资本财货;资本货物 py@5]n%
capital grant 非经常补助金;非经常拨款;建设补助金 gK`6NUj
capital grant cycle 建设补助金周期 uKhfZSx0w
capital injection 注入资本;注资 }vp\lKP
capital input 投入资本 op[OB=
capital intensity 资本密集度 |>VDMezy
capital intensive 资本密集 `2Ff2D^ ?
capital investment 资本投资 Fi1gM}>py
Capital Investment Fund 资本投资基金 +loD{
capital loss 资本损失 (hdP(U77
capital maintenance 资本保值;资本保留 D4;V8(w=#
capital market 资本市场;资金市场 0xZq?9a
capital market instrument 资本市场票据 m
{wMzsQ
capital money 资本款项 wnhac}
capital money subject to a trust 信托财产资本 k`kmmb>
capital movement 资本流动 lSl=6R
capital nature 资本性质 Rq9v+Xq2
capital outlay 资本支出 tAc[r)xFw
capital portion 资本部分 VA.:'yQtJ
capital profit 资本利润 #![b9~%WTh
capital project 基本工程项目;非经常开支项目 }.MJVB3
capital receipt 资本收入 4k<4=E
capital redemption 资本赎回 5\RKT)%X
capital redemption business 资本赎回业务 gmy_ZVU'
capital redemption contract 资本赎回合约 9`QWqu[
capital redemption reserve 资本赎回储备 |"vqM)V$
capital reduction 资本减缩;减资 q"`1cFD
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] W1Ur~x`
股本削减计划〔香港联合交易所有限公司〕 W UDQb5k
capital repayment 偿还资本 vR-rCve$P
capital reserve 资本储备;后备资本 ;40!2P8t
capital revenue 资本收益;非经常收入 Gb~*[
capital spending 资本开支;资本支出;非经常开支 TV0(uMZ0+'
capital stock 股本 L:%;
Fx2
capital stock subscription 认缴股本;认购股本 "JKrbgN@;L
capital subsidy 建设津贴;基本建设津贴 eHm!
capital subvention 非经常资助金 cAV9.VS<L
capital sum 资本额 aKkQXq*
capital tax 资本税 %'%r.
capital transfer tax 资本转移税 =-1d m+P
capital turnover 资本周转率 V[uB0#Lp
capital value 资本价值 Z"]
ben
capital works project 基本工程项目 l7
j3;Ly
Capital Works Reserve Fund 基本工程储备基金 ?)'j;1_=E3
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 #/MUiV
capitalization 资本化;资本总额 sq*d?<:3
capitalization of interest 利息化作本金 a>(LFpVk}
capitalized interest 化作本金的利息 [XhuJdr"u
capitalized loan 转作资本的贷款 VfAIx]Fa
capitalized value 资本还原值;资本化价值 (Lo<3a-]
capitation grant 按人计算的补助金 71mdU6Kq
captive insurance business 专属自保保险业务 +^1HtI|y
car insurance 汽车保险 K%1'zSAyK
Caribbean Development Bank 加勒比开发银行 yE.
ZvvQA
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] =X2 Ieb
意大利嘉利堡银行 xoA\^AA
cartel 同业联盟;卡特尔 M%/ML=eLi
cartelized rates system 联营式利率制度 Vdjf
F&q
cash 现金;现款 /Uz2.Ua=
cash accounting system 现金会计制度 ^
RU"v>
cash acquisition 以现金投资所得的资产 %($sj|_l
cash allowance 现金津贴 / 9/=]
cash assets 现金资产 A?06fo,
cash at bank 银行现金;银行存款 C6Ap
4
cash balance 现金结余 6-{QU] #
cash basis 现金收付制;收付实现制 -e3m!h
cash basis accounting 现金收付制会计;收付实现制会计 d/k&f5
cash bonus 现金红利 (@vu/yN
cash book 现金出纳帐;现金簿 Qb!9QlW
cash client 现金客户 )wQR2$x~
cash commission rebate 现金回佣 nsqc^
K^
cash compensation 现金补偿 XsQ?&xK=u
cash contribution 现金承担额;现金分担额 EX7gTf#
cash cost 直接费用;现金成本 N1jj\.nB
cash coupon 现金礼券 a*0gd-e0@
cash credit 现金信贷 P
1X8
cash deficit 现金赤字 3(Kj|u
cash deposit and withdrawal 现金收支 *`>(K&
cash disbursement journal 现金支出日记簿 o}mD1q0yE
cash disbursement slip 现金支出传票;现金支出单 iqig~fjK~
cash flow 现金流量;银根 Cp7 EJr~
cash flow lending 流动现金放款;无抵押融资 }Y~o =3-
cash flow statement 现金流量表;现金流动表 {aqceg
cash flow surplus 现金流量盈余 %,g6:Zc@
cash in hand 库存现金;手头现金 ):E4qlB
cash in till 备用现金 ,~w)~fMb8
cash in transit 运送中现金;在运现金 ,~`R{,N`
cash input 投入现金 Lj6$?(x}
cash input figure 现金投入数字 bm*Ell\a.
cash limit 现金支出限额;现金限额 `{s:lf
cash margin 现金保证金 js/N qf2>
cash market 现货市场;现金交易市场 <ppM\$
cash offer 现金要约;现金补偿额 I:Wrwd
cash payment 现金付款;现金支付 "yxIaTZu
cash position 现金头寸 w+(bkqz]
cash price 现金价格 N>giFj[dD
cash receipts journal 现金收入日记簿 (?Fz{
cash receiving slip 现金收入传票;现金收入单 pi[:"}m]/P
cash settlement 现金结算 V4ml& D
cash surplus 现金盈余 (dv Cejc^p
cash with order 订货付现;凭票即付 eL[BH8l
cashier's order 银行本票 8Ih+^Y
a
cashier's order outstanding 未承兑的银行本票 v@TP_Ka
cash-limited subhead 有现金支出限额的分目 Wg9q_Ql
cash-sweep 现金彩票活动 ;0( |06=
casual client “散客”;“散户” %b<cJ]F
CCASS Depository 中央结算系统证券存管处 pwU
l&hwte
CCIC Finance Limited 中芝兴业财务有限公司 i9+(gX(t
cedant 分出者 A
q;]al
ceding company 分出公司 ]p~w`_3v
ceding insurer 分出保险人 J=|PZ2"
ceiling 上限 FWcE\;%yVg
ceiling price 最高限价 me"}1REa
central bank 中央银行 =Bu>}$BD
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 YYwFjA@
central banking 中央银行业务 8`l bKV
central banking function 中央银行职能 LK5,GWF;
Central Clearing and Custodian System 中央结算及托管系统 b"n0Yk1
Central Clearing and Depository System 中央结算及存管系统 *o <S{
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 |Y?1rLC
central clearing house 中央结算所 VgLrufJ
central clearing system 中央结算制度;集体交收系统 S) ZcH
central custody system 中央托管系统 wxU@M1w}
central depository 中央存管处 jz ;N&62|
central depository system 中央证券存管制度 g.$a]pZz
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 q9 !)YP+w
central rate 中央汇率;中心汇率 }wZ9#Ll
Central Registration Hong Kong Limited 香港中央证券登记有限公司 =?hGa;/rb
Central Tender Board 中央投标委员会 uL| Wuq
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 yh~*Kt]9Ya
centralized budgetary and payments system 集中预算及支付制度 ObJgJr
centred 12-month moving average 十二个月定位移动平均数 .)J7 \z8m
certificate of approval 批准证明书
\~u7 k
certificate of beneficial entitlement to property 资产权益证书 x-J.*X/aB
certificate of compliance 合格证明书;合约完成证明书 ;pn*|Bsq
certificate of deposit [CD] 存款证 g{0a]'ph
certificate of exemption from estate duty 豁免遗产税证明书 SStaS<q'
certificate of incorporation 公司注册证书;法团注册证书 W.u+R?a=
certificate of incorporation of registered trustees 注册受托人法团证书 lsJl+%&8
certificate of indebtedness [CI] 负债证明书 S~L;oX?(!
certificate of insurance 保险证书 5,Rxc=
certificate of interest 权益证明书;息票 #_oN.1u57
certificate of means 资产证明书 #yPQt!
certificate of participation 参与证明书 APye
certificate of payment of profits tax 缴付利得税证明书 BJA&{DMHm
certificate of preference 特惠税证 DAYR=s
certificate of rateable value 应课差饷租值证明书 \piB*"ln
certificate of registration 登记证书;注册证明书 Jkf%k3H3I*
certificate of satisfaction 清偿证明书 P D,s,A
certificate of transfer 转让证明书 oW[];r
certificate to bearer 不记名证明书 yE+Wb[H[
certification 核证 ::goqajV
certification fee 核证费 al#BfcZW
certified cheque 经银行证明可兑现的支票 $qndG,([F
certified public accountant [CPA] 执业会计师 w8(8n&5
certified statement 经证明的报表 "INIP?
cessation of business 停业 hD)'bd
cession 分保 ohLM9mc9
C.F. Finance Company Limited 浙一财务有限公司 &oJ1v<`
chance 机会;中彩机会 Hsdcv~Xr;l
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 Sm7O%V8{p
change of domicile 迁册 p"'knZG
change to estimates 修订预算 x`3F?[#l
change to the approved estimates of expenditure 核准开支预算的变动 Chso]N.1
charge 费用;押记;抵押 ;*J_V/&?
charge number 税单号码 P0 4Q_A
charge on assets 资产的征税 W%&gvZre.
charge upon general revenue 从政府一般收入中拨款支付 -!bfxbP
chargeable 可予征收;应课税的 }F
B]LLi
chargeable agreement for sale 可予征收印花税的买卖协议 o&U'zaj
chargeable income 应课税入息 dp|VQWCq
chargeable normal trading receipt 应课税的一般营业收入 Y|
dw>qO
chargeable profit 应课税利润 >Tf <8r,
chargeable to tax 应课税 r$Tu``z \
charged to... 记入……帐目 g6D7Y<}d
chargee 承押记人 G~ONHXL
charge-holder 受押人 9M]%h
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 5+Ld1nom
charging order 押记令 evQk,;pIm
chargor's right 押记人的权利 hJc^NU5
charitable donation 慈善捐款 n1Z*wMwC
charitable trust 慈善信托 -J&
b~t@
charity property 慈善财产 AqZ()p*z
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 0Yo(pW,k
charter 章程;特许权 B]nu \!
charter of incorporation 成立章程 7`P1=`..
chartered accountant 特许会计师 F2^qf
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 G<m6Sf
Chartered Institute of Public Finance and Accountancy [United Kingdom] IM(=j
特许公共财政及会计学会〔英国〕 ugy:^U
charterer 承租人 .L=C7 w1
Chase Manhattan Asia Limited 美国大通亚洲有限公司 JY0}#FtgV
Chase Manhattan Bank 美国大通银行 P3_&(
chattels 实产 |h 3`z
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 IKFNu9*"h
Che Hsing Finance Company Limited 浙兴财务有限公司 D>6vI
check-and-balance system 制约平衡制度 [ApAd
Chekiang First Bank Limited 浙江第一银行 w:|YOeP
cheque 支票 &eIwlynm
Chiao Yue Finance Company Limited 侨裕财务有限公司 Y{`hRz`
Chiba Bank, Ltd. 千叶银行 @"vTz8oY@
Chicago Board of Options Exchange 芝加哥期权交易所 ,AuejMd
Chicago Board of Trade 芝加哥交易所 sOBuJx${m
Chicago Mercantile Exchange 芝加哥商品交易所 =|O><O|
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 cS;O]>/5
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 Wg[ThaZ
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 j=V2~
xA6
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 Epm%/ {sHV
child allowance 子女免税额 2O+fjs
China & South Sea Bank Limited 中南银行 _>/OqYR_jQ
China Affairs Committee [Hong Kong Futures Exchange Limited] yoVN|5
中国事务委员会〔香港期货交易所有限公司〕 2`cVi"U
China concept stock 中国概念股 IEQ6J}L
China Construction Bank 中国建设银行 k}908%w
China Development Division [Stock Exchange of Hong Kong Limited] -z?O^:e#x
中国发展科〔香港联合交易所有限公司〕 nOdAp4{:q%
China Economic News 《中国经济新闻》 :qxd
s>Xm
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 eSA%:Is.
China State Bank Limited 国华商业银行 tbq_Rg7s
Chinatrust Commercial Bank, Limited 中国信托商业银行 }<
m@82\
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 E?^A+)<"
Chinese Bankers Club, Hong Kong 香港银行华员会 mqv!"rk'w
Chinese Banks' Association 香港华商银行公会 //H3{^{
Chinese Gold and Silver Exchange Society 金银业贸易场 1`@rAA>h'
Chinese New Year bonus 年奖;年终花红 P(XNtQ= K
chit fund 银会 QAK.Qk?Qu
Chiyu Banking Corporation Limited 集友银行有限公司 VsR`y]"g
Chiyu Finance Company Limited 集友财务有限公司 @V5'+^O
Cho Hung Finance Limited 朝兴金融有限公司 #Cz6c%yK
choses in action 无形动产;据法权产 ~zA{=|I2
chronological book 序时帐簿 G)wIxm$?0
Chubu Securities Finance Company 中部证券金融公司 Gj(UA1~1
Chung Khiaw Bank Limited 崇侨银行 *S>,5R0k
Chung Nan Finance Company Limited 中南财务有限公司 K#],4OG
Chuo Trust & Banking Co., Ltd. 中央信托银行 `Ao;xOJ
Chuo Trust Asia Limited 中央信托亚洲有限公司 d8T,33>T
Citibank, N.A. 万国宝通银行 rXR}]|;>
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 4!r>
^a
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 SsF
5+=A
Citicorp International Limited 万国宝通国际有限公司 [j`-R
0Np
civil debt 民事债项 ;q&\>u:
Civil Service Pension Reserve Fund 公务员退休金储备基金 )gAFz+
claim 申索;索偿;债权 e{x|d?)8
claim equalization fund 申索平衡基金 tHo0q<.oX
claim for refund of property tax 申请发还物业税 3tTz$$-#
claim of debt 债权申索 j']Q-s(s
claim on bank 对银行的债权 AFcA5:ja
claim to dividend 摊还债款申索 @5# RGM)5^
claimant 申索人;索偿人 7J%v""\1!
claims statistics 申索统计数字 _\Cd.
class of insurance business 保险业务类别 lC|{{?m
class of property 财产类别 N#`aVW'{v2
claw-back 递减率 "rA:;ntz
clearance cost 清拆成本 r6-'p0|
clearing 结算;票据交换;清算 y'k4>,`9e
clearing account 结算帐户 cMEM}Qh
T
clearing and settlement system 结算和交收系统 s=nE'/q1|
clearing balance 结算差额 9h6xl i
clearing bank 结算银行 m&Mvb[
clearing cheque 交换支票 {&c%VVZb:Z
clearing house 结算所;票据交换所 $u4esg
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 BVC{Zq6hi
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 ku'%+svD
clearing member 结算会员 Te#wU e-|
Clearing Members' Fund 结算会员基金 1*x4T%RF$
clearing participant 结算参与者 XfxNyZsy&>
clearing rebate 结算费用的回佣 'Sc3~lm(dH
Clearing Rules [SEHK Options Clearing House Limited] | ~G;M*q
《结算规则》〔联交所期权结算所有限公司〕 2/BFlb
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 AMYoSc
Clerk to the Board of Review 税务上诉委员会书记 uu>[WFh
client 客户;委托人;当事人 3RRZVc*
^
client agreement 客户协议 " I@Z:[=2
client confidentiality 客户保密的责任 DZXv3gnX
client money 客户款项 U<r<$K
client statement 客户结单 @ec QVk
clients fund 客户资金 ;<q@>p[
close 结算;收市;收盘 vfegIoZ
close a position 平仓;轧平头寸 aG\m3r
close company 股份不公开的公司 (cYc03"
close higher 收市时价位较高 RkLH}`#
close lower 收市时价位较低 z PV/{)S
close mixed 收市时荣辱互见 l:HO|Mq
close of exchange 交易所停市 #OWwg`AWv
close of financial year 财政年度终结 fD\h5`-
close out 平仓 J&a887
close out a long position 平长仓 q{7s.m
>
close out a short position 平空仓 Y=3Y~
close steady 收市时价格稳定 3<+l.Wly
close the gap 弥补差距 m2|0<P@k!
closed position 平仓 rP`\<}a.
closed-end investment corporation 股份固定的投资公司 &9s6p6eb
close-out price 抛售价格 v,|;uc+
closing account 决算帐户
5Ll[vBW
closing balance 期终结余;收市结余 _i8$!b2Mr
closing price 收市价;收盘价 *qb`wg
closing quotation 收市价;收市行情 c=
a+7>
closing rate 收市汇价;收盘汇率 F'j:\F6C;
closing transaction 平仓交易 m'qMcCE
clothing levy 成衣税 aYj3a;EmU
club deposit 零存整付存款 Zo0&<QWj
Code of Aid 《资助则例》 sa#"@j)
Code of Banking Practice 《银行营运守则》 s*l_O*$'
Code of Best Practice [Stock Exchange of Hong Kong Limited] I$mOy{/#
《最佳应用守则》〔香港联合交易所有限公司〕 N{9<Tf *
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〕 t'Q48QAb?
Code of Conduct for Persons Registered with the Securities and Futures Commission A:NY:#uC
《证券及期货事务监察委员会注册人操守准则》 Oy|9po
code of practice 实务守则;经营守则;执业守则 E>g'!
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 C3_*o>8
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 THua?,oyW
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 @s
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Code on Pooled Retirement Funds 《集资退休基金守则》 K0E;4r
Code on Share Repurchases [Share Repurchase Code] vGAPQg6*
《公司购回本身股份守则》〔《股份购回守则》〕 u\E.H5u27
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 []2GN{m
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 .Nf*Yqs0
co-debtor 共同债务人 {[9^@k
co-financing scheme 共同融资计划 ZbGyl}8ua
cognizance 证明令 ^Ue.9#9T&g
coin 硬币 Rp<Xu6r
coin replacement programme 硬币取缔计划 & aLR'*]6
coin set 套装硬币 aFSZYyPxwv
coinage 硬币 'RA[_Z
Coinage Security Fund 硬币发行基金 S77Gc:[;8
cold call 主动与准客户接触 O:x=yj%^
collapse in prices 价格下泻;价格下挫;价格暴跌 /.?\P#9)
collateral 抵押品 UF{2Gx
collateral bond 担保债券 <7&b|f$CL
collateral loan 抵押贷款 L9kP8&&KK
collateral security 附属抵押品 lxd<^R3i#^
collection 征收;收取 ;PHnv5 x@f
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 Yx%%+c?.
collection of betting duty 收取博彩税 i!HGM=f
Collection Office [Inland Revenue Department] 收税处〔税务局〕 ?~K2&eo
collective consumption 集体消费 D[r
Collector 收税主任 <