C: 78A4n C
,=yIfbFQ
calendar year figure 历年数字 _'v )Fy
call 催缴通知;认购期权 V^H47O;VC
call deposit 通知存款;活期存款 9GOyVKUv
call loan 短期同业拆借;通知贷款 3Jit2W4
call margin 补仓;追加保证金 Xq$0% WjG
call market 短期同业拆放市场 c=mFYsSv
call money 短期同业拆借;活期贷款 4h@of'
call option 认购期权;看涨期权 g5]DA.&(
call price 赎回价格;提前赎回价 *\5H\s9<
call warrant 认购认股权证;回购认股权证 R5~m"bE
callable share 可收回股份;可兑付股份 1KEPD@0oxx
called up share capital 已催缴股本 [_GR'x'0x
Canadian Dollar [CAD] 加拿大元 n m$G4Q
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 6/C
Canadian Imperial Bank of Commerce 加拿大帝国商业银行
C_&tOt
cancellation price 取消费 NWcF9z%@
cap 上限 D'=`O6pK
capital 资本;资金 Qx#)c%v\\
Capital Accord 《资本协定》 (bXp1*0 ;
capital account 资本帐;非经常帐 .j,&/y&
capital account commitment balance 资本帐承担额结余 >@\-m
Capital Adequacy Directive [CAD] 《资本充足指引》 zXO.NSC[
capital adequacy ratio [CAR] 资本充足比率 *Fs^T^ ?r
capital allowance 资本免税额 O~1p]j
capital alteration 资本变更 UzRF'<TWf
capital and liabilities ratio 资本负债比率 S!c@6&XJm?
capital and liquidity requirement 资本与流动资金的规定 @uWD>(D
capital appreciation 资本增值 U;Wmx
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〕 Kn]WXc|("
capital assets 资本资产 hj[g2S%X
capital at risk 风险资本 lKSI5d
capital base 资本基础;资金基础 \p|!=H@
capital charges 资本支出;资本费用 UY^f|f&
capital commitment 资本承担 qTex\qP
capital contribution certificate 出资证明书 7m$/.\5
capital convergence 划一资本充足比率 MYm6C;o$
capital cost 资本成本;建设成本;建设费用 `fHiY.-
capital cover 资本保证 uSbg*OA
capital deficit 资本亏绌;资本赤字
HuClO
capital divided into shares 资本分成股份 |1x,_uyQ%
capital element 资本因素;资本部分 F:U_gW?
capital equipment 资本设备 0 <;B2ce
capital expenditure 资本开支;非经常开支 vpMv
capital expenses 资本费用 auv\fR :
capital financing 筹集资本;以非经常收入支付非经常开支的结算 q3:'
69
capital flow 资金流量 m/h0J03'T
capital formation 资本形成;集资 247>+:7z
capital formation figure 资本组合数字 M>#S
z
capital fund 资本基金 L*38T\
capital gain 资本增益;资本增值 IT"jtV
capital gains tax 资本增值税 EZFWxR/
capital goods 资本财货;资本货物 \/G Y0s
capital grant 非经常补助金;非经常拨款;建设补助金 ld6@&34
capital grant cycle 建设补助金周期 EORAx
capital injection 注入资本;注资 8t"DQ Y-R
capital input 投入资本 WNi<|A#T{
capital intensity 资本密集度 #pK)
capital intensive 资本密集 j_g9RmZT
capital investment 资本投资 F3'G9Xf8Q=
Capital Investment Fund 资本投资基金 |0
VP^md
capital loss 资本损失 {,X(fJ
capital maintenance 资本保值;资本保留 {,-# ;A*yW
capital market 资本市场;资金市场 gr7_oJ:R
capital market instrument 资本市场票据 &0TheY;srf
capital money 资本款项 K!mgh7Dx
capital money subject to a trust 信托财产资本 Hs` '](
capital movement 资本流动 HBu>BSv:
capital nature 资本性质 %(6Wr E5F6
capital outlay 资本支出 R&p5 3n
capital portion 资本部分 }8e%s;C
capital profit 资本利润 lX7^LB
capital project 基本工程项目;非经常开支项目 &3. 8i%
capital receipt 资本收入 v|z1nD!?]
capital redemption 资本赎回 ,%^0 4sl
capital redemption business 资本赎回业务 ZvJx01F{
capital redemption contract 资本赎回合约 jTIn@Q
capital redemption reserve 资本赎回储备 ^~od*:
capital reduction 资本减缩;减资 cR} =3|t
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] ~+hG}7(:
股本削减计划〔香港联合交易所有限公司〕 l+,rc*-j0
capital repayment 偿还资本 X35hLp8 M
capital reserve 资本储备;后备资本 h:wD
&Fh8
capital revenue 资本收益;非经常收入 cPSpPx
capital spending 资本开支;资本支出;非经常开支 M`F L&Ac
capital stock 股本 5kz`_\&
capital stock subscription 认缴股本;认购股本 4RNzh``u
capital subsidy 建设津贴;基本建设津贴 ^S@b*
capital subvention 非经常资助金 |Can
capital sum 资本额 J)_42Z
capital tax 资本税 <o
O_wS@:
capital transfer tax 资本转移税 &iivSc;#
capital turnover 资本周转率 ljRR
capital value 资本价值 'UKB
pm/
capital works project 基本工程项目 Nt?B(.G
Capital Works Reserve Fund 基本工程储备基金 FE.:h'^h
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 K9iR>put
capitalization 资本化;资本总额 4P5wEqU.<
capitalization of interest 利息化作本金 5Ml}m
capitalized interest 化作本金的利息 k,J?L-F
capitalized loan 转作资本的贷款 #Bjnz$KB
capitalized value 资本还原值;资本化价值 Qpc>5p![3
capitation grant 按人计算的补助金 v>6r|{
captive insurance business 专属自保保险业务 t s&C0
car insurance 汽车保险 t1S\M%?
Caribbean Development Bank 加勒比开发银行 SV >EB;<
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] n@f@-d$m\<
意大利嘉利堡银行 j<u`W|vl
cartel 同业联盟;卡特尔 _'Z@ < ,L
cartelized rates system 联营式利率制度 xb\lbS{ f
cash 现金;现款 r=;k[*;{
cash accounting system 现金会计制度 M*Xzr .6
cash acquisition 以现金投资所得的资产 qmGB~N|N
cash allowance 现金津贴 9b>a<Z
cash assets 现金资产 ;S/fe(C
cash at bank 银行现金;银行存款 .W\Fa2}%av
cash balance 现金结余 IN"qJ3<k
cash basis 现金收付制;收付实现制 E*zk?G|
cash basis accounting 现金收付制会计;收付实现制会计 +9t@eHJT1
cash bonus 现金红利 fsu'W]f
cash book 现金出纳帐;现金簿 FK>rc3 q
cash client 现金客户 mb/Y
cash commission rebate 现金回佣 B(hNBq7
cash compensation 现金补偿 .+.Pc_fv
cash contribution 现金承担额;现金分担额 G9jtL$}E<
cash cost 直接费用;现金成本 ]4PG[9J@
cash coupon 现金礼券 e5dw q
cash credit 现金信贷 w$_ooQ(_;Q
cash deficit 现金赤字 BTB,a$P/
cash deposit and withdrawal 现金收支 6k-]2,\#
cash disbursement journal 现金支出日记簿 n:{yri+
cash disbursement slip 现金支出传票;现金支出单 \VW.>@s~
cash flow 现金流量;银根 \%#jT GFs~
cash flow lending 流动现金放款;无抵押融资 ;,D7VxWhY
cash flow statement 现金流量表;现金流动表 iPao54Z
cash flow surplus 现金流量盈余 YB[P`Muj
cash in hand 库存现金;手头现金 c`Tg xMu
cash in till 备用现金 Xv9CD
cash in transit 运送中现金;在运现金 };|'8'5
cash input 投入现金 xZhh%~
cash input figure 现金投入数字 0z.&
cash limit 现金支出限额;现金限额 Kgcg:r:
cash margin 现金保证金 1mf_1spB
cash market 现货市场;现金交易市场 fE >FT9c
cash offer 现金要约;现金补偿额 &A>J>b
cash payment 现金付款;现金支付 -1[ri8t;nV
cash position 现金头寸 /}V9*mD2
cash price 现金价格 C]}0h!_V
cash receipts journal 现金收入日记簿 ]0o78(/w2
cash receiving slip 现金收入传票;现金收入单 T
^uBMDYe
cash settlement 现金结算 }wn GOr
cash surplus 现金盈余 |oX l+&u
cash with order 订货付现;凭票即付 a83o(9
cashier's order 银行本票 <=p"ck@
cashier's order outstanding 未承兑的银行本票 lPjgBp{/
cash-limited subhead 有现金支出限额的分目 w!Z3EA ;`
cash-sweep 现金彩票活动 6d,"GT
casual client “散客”;“散户” %gN8-~$1
CCASS Depository 中央结算系统证券存管处 =^6]N~*,D
CCIC Finance Limited 中芝兴业财务有限公司 U^.$k-|k
cedant 分出者 sD
M!Uv2n
ceding company 分出公司 !JJY(o
ceding insurer 分出保险人 "p<f#s}
ceiling 上限 wI)W:mUZZ
ceiling price 最高限价 *}FoeDe
central bank 中央银行 w\a\I
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 ^#;2 Pd>
central banking 中央银行业务 O*CKyW_$t
central banking function 中央银行职能 [qc90)^Q,
Central Clearing and Custodian System 中央结算及托管系统 *0Fn C2W1
Central Clearing and Depository System 中央结算及存管系统 v6]lH9c{,
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 % 30&6 "
central clearing house 中央结算所 gZ 9<H q
central clearing system 中央结算制度;集体交收系统 CpA=DnZ
central custody system 中央托管系统 nfd^'}$]
central depository 中央存管处 Hc}(+wQN%
central depository system 中央证券存管制度 778a)ZOzb
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 |3s-BKbN4
central rate 中央汇率;中心汇率 )x]/b=m
Central Registration Hong Kong Limited 香港中央证券登记有限公司 /Z-|E
Central Tender Board 中央投标委员会 <[(xGrEZV
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 )U5AnL
centralized budgetary and payments system 集中预算及支付制度 9n1O@~
centred 12-month moving average 十二个月定位移动平均数 V<1dA\I"
certificate of approval 批准证明书 LqW~QEU(
certificate of beneficial entitlement to property 资产权益证书 xHHG|
u
certificate of compliance 合格证明书;合约完成证明书 U4%P0}q/
certificate of deposit [CD] 存款证 T<! TmG
certificate of exemption from estate duty 豁免遗产税证明书 J-=&B5"O>
certificate of incorporation 公司注册证书;法团注册证书 By%aTuV$
certificate of incorporation of registered trustees 注册受托人法团证书 V_h, UYN
certificate of indebtedness [CI] 负债证明书 yhZ 2-*pTg
certificate of insurance 保险证书 hD
sFsG
certificate of interest 权益证明书;息票 6*CvRb&
certificate of means 资产证明书 s3oK[:/
certificate of participation 参与证明书 (T,ST3{*k
certificate of payment of profits tax 缴付利得税证明书 znD0&CS9q
certificate of preference 特惠税证 (.Sj"6+
certificate of rateable value 应课差饷租值证明书 .7{,u1N'
certificate of registration 登记证书;注册证明书 R9k
Z#
certificate of satisfaction 清偿证明书 l{6fR(d ?
certificate of transfer 转让证明书 (tys7og$'
certificate to bearer 不记名证明书 _K'YaZTa;~
certification 核证 5s8k^n"A
certification fee 核证费 fAXF_wj
certified cheque 经银行证明可兑现的支票 ?bY'J6n.
certified public accountant [CPA] 执业会计师 @r=O~x
certified statement 经证明的报表 $5(co)C
cessation of business 停业 .a?GC(
cession 分保 T=9+
C.F. Finance Company Limited 浙一财务有限公司 dQTJC
%]O
chance 机会;中彩机会 H&l/o
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 DdPU\ ZWR
change of domicile 迁册 Lk4gjs,V
change to estimates 修订预算 1InG%=jLo
change to the approved estimates of expenditure 核准开支预算的变动 Ea 0
j}
charge 费用;押记;抵押 1ih|b8)Dn
charge number 税单号码 7iT#dpF/A
charge on assets 资产的征税 0rooL<~fa
charge upon general revenue 从政府一般收入中拨款支付 _>0I9.[5
chargeable 可予征收;应课税的 KftZ^mk+p
chargeable agreement for sale 可予征收印花税的买卖协议 bt"*@NJ$
chargeable income 应课税入息 \K55|3~R
chargeable normal trading receipt 应课税的一般营业收入 x+47CDDu3
chargeable profit 应课税利润 rdSkGb
chargeable to tax 应课税 0"LJ{:plz
charged to... 记入……帐目 Nn>Oq+:
chargee 承押记人 ??)IPRv?yF
charge-holder 受押人 uL`_Sdjw
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 ZDMS:w.'T
charging order 押记令 ;5MI8
chargor's right 押记人的权利 i1}Y;mj
charitable donation 慈善捐款 274F+X
charitable trust 慈善信托 ?31#:Mg6g+
charity property 慈善财产 7
wH9w
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 W:'H&`0
charter 章程;特许权 G*JasHFs
charter of incorporation 成立章程 ^,*!Qk<c
chartered accountant 特许会计师 BRyrdt*_e
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 tP^2NTs%]
Chartered Institute of Public Finance and Accountancy [United Kingdom] Z0 @P1
特许公共财政及会计学会〔英国〕 S8 .1%sw
charterer 承租人 nF`_3U8e
Chase Manhattan Asia Limited 美国大通亚洲有限公司 =~15q=XY0
Chase Manhattan Bank 美国大通银行 '9.L5*wh]
chattels 实产 !W^P|:Qt
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 ~x4]^XS
Che Hsing Finance Company Limited 浙兴财务有限公司 5LM Ay"
check-and-balance system 制约平衡制度 bdbTK8-
Chekiang First Bank Limited 浙江第一银行 t}w<xe
cheque 支票 NU"Ld+gw
Chiao Yue Finance Company Limited 侨裕财务有限公司 9#cPEbb~
Chiba Bank, Ltd. 千叶银行 g:8k,1y5
Chicago Board of Options Exchange 芝加哥期权交易所 D?A3p6%
Chicago Board of Trade 芝加哥交易所 Y?IvG&])
Chicago Mercantile Exchange 芝加哥商品交易所 ]O]6O%.ao
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 G
LU7?2`t
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 ';'gKX!9V
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 +`=rzL"0I7
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 ~+
[T{{
child allowance 子女免税额 @kBy|5
China & South Sea Bank Limited 中南银行 ~)vq0]MRg
China Affairs Committee [Hong Kong Futures Exchange Limited] Pg4go10|
中国事务委员会〔香港期货交易所有限公司〕 kT^|%bB[i
China concept stock 中国概念股 1)Z4
(_
China Construction Bank 中国建设银行 '3Ro`p{
China Development Division [Stock Exchange of Hong Kong Limited] ;#)sV2F\&
中国发展科〔香港联合交易所有限公司〕 Cs9o_Z~
China Economic News 《中国经济新闻》 C)hS^D:
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 Bc&Y[u-n
China State Bank Limited 国华商业银行 J@$KF GUs
Chinatrust Commercial Bank, Limited 中国信托商业银行 >=O5=\`
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 Op<,e{[]
Chinese Bankers Club, Hong Kong 香港银行华员会 &1 t84p:^=
Chinese Banks' Association 香港华商银行公会 AO[/-Uij
Chinese Gold and Silver Exchange Society 金银业贸易场 =/kwUjC?
Chinese New Year bonus 年奖;年终花红 (_IP z)F
chit fund 银会 Z@(m.&ZRx
Chiyu Banking Corporation Limited 集友银行有限公司 <!;NJLe`
Chiyu Finance Company Limited 集友财务有限公司 r?7tI0
Cho Hung Finance Limited 朝兴金融有限公司 SJ*qgI?}T
choses in action 无形动产;据法权产 \l-JU
chronological book 序时帐簿 `?=Y^+*!-
Chubu Securities Finance Company 中部证券金融公司 B5v5D[ o5
Chung Khiaw Bank Limited 崇侨银行 @5}(Y( @
Chung Nan Finance Company Limited 中南财务有限公司 $/J4?Wik
Chuo Trust & Banking Co., Ltd. 中央信托银行 ;x,yGb`
Chuo Trust Asia Limited 中央信托亚洲有限公司 ^J~5k,7jX
Citibank, N.A. 万国宝通银行 Iw;i ".
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 ?
R!Pf: t
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 Y+)qb);
Citicorp International Limited 万国宝通国际有限公司 NWue;u^
civil debt 民事债项 L
NS O]\
Civil Service Pension Reserve Fund 公务员退休金储备基金 7/e25LS!`U
claim 申索;索偿;债权 $&Lw 2 c0
claim equalization fund 申索平衡基金 ;suY
claim for refund of property tax 申请发还物业税 q8SHFKE
claim of debt 债权申索 E\1e8Wyh
claim on bank 对银行的债权 1 EL#T&
claim to dividend 摊还债款申索 4LXC;gZ
claimant 申索人;索偿人 fD3>g{
claims statistics 申索统计数字 F81Kxcs
class of insurance business 保险业务类别 pgd9_'[5
class of property 财产类别 =j^>sg]
claw-back 递减率 2=IZD `{!
clearance cost 清拆成本 s.$:.*k
clearing 结算;票据交换;清算 JCjV,
clearing account 结算帐户 M.qE$
clearing and settlement system 结算和交收系统 ?+_Y!*J2b
clearing balance 结算差额 #b,!N
clearing bank 结算银行 'IQ;;[Q
clearing cheque 交换支票 N1fPutl$a
clearing house 结算所;票据交换所 \%}w7J;
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 VPvQ]}g6k
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 0JE*| CtK
clearing member 结算会员 ech1{v\B|
Clearing Members' Fund 结算会员基金 U{52bH<
clearing participant 结算参与者 x~?|bnM#3
clearing rebate 结算费用的回佣 0d/
f4
Clearing Rules [SEHK Options Clearing House Limited] p}]K0F!
《结算规则》〔联交所期权结算所有限公司〕 0u}+n+\g
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 sq_
yu(
Clerk to the Board of Review 税务上诉委员会书记 eNDc220b
client 客户;委托人;当事人 dnzZ\t>U
client agreement 客户协议 TUN6`/"
client confidentiality 客户保密的责任 pnpf/T{xpM
client money 客户款项 R+# g_"1@p
client statement 客户结单 ,5&
Rra/
clients fund 客户资金 L'HO"EZFj
close 结算;收市;收盘 h9Tst)iRi
close a position 平仓;轧平头寸 )0o|u >
close company 股份不公开的公司 XyYP!<].C
close higher 收市时价位较高 ?>Bt|[p:s)
close lower 收市时价位较低 ]|QA`5=$
close mixed 收市时荣辱互见 '$h0l-mQ
close of exchange 交易所停市 }6To(*
close of financial year 财政年度终结 1VA%xOURh
close out 平仓 m`&6[[)6~
close out a long position 平长仓 uWLf9D "
close out a short position 平空仓 Z x&= K"
close steady 收市时价格稳定 g?rK&UTU
close the gap 弥补差距 3ih:t'N-
closed position 平仓 8;i'dF:)
closed-end investment corporation 股份固定的投资公司 yRWZ/,9x
close-out price 抛售价格 1}q(Pn2
closing account 决算帐户 iw^"?:'%
closing balance 期终结余;收市结余 E?h'OR@_ L
closing price 收市价;收盘价 5Z>+NKQ
closing quotation 收市价;收市行情 :DJL kMP
closing rate 收市汇价;收盘汇率 2m,t<Y;
closing transaction 平仓交易 {!*dk
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clothing levy 成衣税 Ask~
club deposit 零存整付存款 Og1Hg
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Code of Aid 《资助则例》 |@rYh-5
Code of Banking Practice 《银行营运守则》 &UQP9wS4v
Code of Best Practice [Stock Exchange of Hong Kong Limited] g$U7bCHG
《最佳应用守则》〔香港联合交易所有限公司〕 ua!RwSo
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〕 'XI-x[w
Code of Conduct for Persons Registered with the Securities and Futures Commission 7I0K=
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《证券及期货事务监察委员会注册人操守准则》 RY}:&vWDk
code of practice 实务守则;经营守则;执业守则 wKE}BO >
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 |!cM_&
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 b
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Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 vv1W <X0e<
Code on Pooled Retirement Funds 《集资退休基金守则》 @4wN-T+1
Code on Share Repurchases [Share Repurchase Code] $aY:Z_s
《公司购回本身股份守则》〔《股份购回守则》〕 e@ DVf
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 j34lPo `
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 pnGDM)H7
co-debtor 共同债务人 ,#.9^J
co-financing scheme 共同融资计划 ^o(C\\>{&
cognizance 证明令 D26A%[^O
coin 硬币 T#3`&[
coin replacement programme 硬币取缔计划 `;Xwv)
coin set 套装硬币 s;,ulME
coinage 硬币 YH3[Jvzf4
Coinage Security Fund 硬币发行基金 9u1Fk'cxG,
cold call 主动与准客户接触 yHmNO*(
collapse in prices 价格下泻;价格下挫;价格暴跌 `aM8L
collateral 抵押品 a;v;% rs
collateral bond 担保债券 nm`}Z'&)
collateral loan 抵押贷款
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collateral security 附属抵押品 *40Z}1ng
collection 征收;收取 15cgmZsS
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 xHaoSs*C9
collection of betting duty 收取博彩税 i> PKE.
Collection Office [Inland Revenue Department] 收税处〔税务局〕 }-PV%MNud
collective consumption 集体消费 $ItPUYi";
Collector 收税主任 oN[#C>#(
Collector of Rates 差饷征收官 y*j8OA.S
Collector of Stamp Revenue 印花税署署长 M(.]?+
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 ;f[@zo><r
combined surplus 合并盈余 H8$";T(I
combined visible and invisible trade account 有形及无形贸易合并帐目 |"Fm<