C: j~av\SCU*
i.a _C'<$
calendar year figure 历年数字 JJk#,AP
call 催缴通知;认购期权 a:!uORQby
call deposit 通知存款;活期存款 pa/9F[
call loan 短期同业拆借;通知贷款 #gZ|T
M/h
call margin 补仓;追加保证金 ~9M!)\~
call market 短期同业拆放市场 ;IP~Tb]&
call money 短期同业拆借;活期贷款 D!3{gV#
call option 认购期权;看涨期权 v548ysE)
call price 赎回价格;提前赎回价 5G*II_j
call warrant 认购认股权证;回购认股权证 :hqZPajE
callable share 可收回股份;可兑付股份 V0i9DK|!
called up share capital 已催缴股本 G?)vWM`j
Canadian Dollar [CAD] 加拿大元 .Ao0;:;(2-
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 K b(9)Re
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 ';YgG<u
cancellation price 取消费 D'i6",Z>
cap 上限 !$xu(D.
capital 资本;资金 Eu<r$6Q0}o
Capital Accord 《资本协定》 {w5Z7s0
capital account 资本帐;非经常帐 $[CA&Y.
capital account commitment balance 资本帐承担额结余 l gq=GHW
Capital Adequacy Directive [CAD] 《资本充足指引》 p8>%Mflf
capital adequacy ratio [CAR] 资本充足比率 &r_uQbx
capital allowance 资本免税额 TUTe9;)
capital alteration 资本变更 |r=DBd3
capital and liabilities ratio 资本负债比率 )2j:z#'>
capital and liquidity requirement 资本与流动资金的规定 bKz{wm%
capital appreciation 资本增值 3VO:+mT
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〕 \HSicV#i
capital assets 资本资产
z1j|E
:
capital at risk 风险资本 szq+@2:
capital base 资本基础;资金基础 7sV/_3H+
capital charges 资本支出;资本费用 3oBC
capital commitment 资本承担 (F5ttQPh
capital contribution certificate 出资证明书 -F`he=Ev9
capital convergence 划一资本充足比率 MOZu.NmO
capital cost 资本成本;建设成本;建设费用 otriif@+Z
capital cover 资本保证 zB)%lb
capital deficit 资本亏绌;资本赤字 s (PY/{8
capital divided into shares 资本分成股份 VWa|Y@Dc]
capital element 资本因素;资本部分 zG%
|0
capital equipment 资本设备 vA>W9OI
capital expenditure 资本开支;非经常开支 ,b.n{91[]x
capital expenses 资本费用 wh6&>m#r
capital financing 筹集资本;以非经常收入支付非经常开支的结算 zy)i1d
capital flow 资金流量 _wu*M
capital formation 资本形成;集资 P[i\e7mR
capital formation figure 资本组合数字 2P}I'4C-
capital fund 资本基金 |rPAC![=
capital gain 资本增益;资本增值 `BT^a
=5
capital gains tax 资本增值税 )U98
capital goods 资本财货;资本货物 aqL<v94wX
capital grant 非经常补助金;非经常拨款;建设补助金 YKx 1NC
capital grant cycle 建设补助金周期 [MmM 9J["
capital injection 注入资本;注资 g9V.13k
capital input 投入资本 5'
\)`
capital intensity 资本密集度 Y3oMh,
capital intensive 资本密集 n<R \w''x
capital investment 资本投资 lX;mhJj!
Capital Investment Fund 资本投资基金 MUwVG>b8J~
capital loss 资本损失 h}6_ybmZ
capital maintenance 资本保值;资本保留 kK?zVH-!
capital market 资本市场;资金市场 [j0w\{
capital market instrument 资本市场票据 JMsHK,(
capital money 资本款项 %zljH"F
capital money subject to a trust 信托财产资本 n7iE8SK|k
capital movement 资本流动 {nRUH*(d9
capital nature 资本性质 I' A:J
capital outlay 资本支出 uPU#c\
capital portion 资本部分 d]7*mzw^j
capital profit 资本利润 >d%VDjk .
capital project 基本工程项目;非经常开支项目 M,..Kw/ }~
capital receipt 资本收入 l%PnB
)F
capital redemption 资本赎回 jgRCs.6
capital redemption business 资本赎回业务 o;;,iHu*
capital redemption contract 资本赎回合约 qZsnd7o{l.
capital redemption reserve 资本赎回储备 VkXn8J
capital reduction 资本减缩;减资 !R{em4 8D
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] IwRQL%
股本削减计划〔香港联合交易所有限公司〕 BE4\U_]a3
capital repayment 偿还资本 NbDda/7ki
capital reserve 资本储备;后备资本 uBRw>"c_*8
capital revenue 资本收益;非经常收入 6Ct0hk4
capital spending 资本开支;资本支出;非经常开支 G"Pj6QUva
capital stock 股本 _3&/(B%H
capital stock subscription 认缴股本;认购股本 :uvc\|:s
capital subsidy 建设津贴;基本建设津贴 <Kp+&(l,l
capital subvention 非经常资助金 ~XQ$aRl&
capital sum 资本额 NcM3P G
capital tax 资本税 LUul7y'"
capital transfer tax 资本转移税 Fwv\ pJ}$
capital turnover 资本周转率 y:9?P~
capital value 资本价值 nKu(XgFv
capital works project 基本工程项目 %8<2>
Capital Works Reserve Fund 基本工程储备基金 ;MZbL)
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 1.dX)^\
capitalization 资本化;资本总额 1^sb T[%R
capitalization of interest 利息化作本金 I~k=3,7<
capitalized interest 化作本金的利息 d+1x*`U|
capitalized loan 转作资本的贷款 [x$;XqA
capitalized value 资本还原值;资本化价值 .+uVgSN
capitation grant 按人计算的补助金 j4vB`Gr]
captive insurance business 专属自保保险业务 S)Mby
car insurance 汽车保险 .b~OMTHuvM
Caribbean Development Bank 加勒比开发银行 *h])mqhB
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] .h6Y<
E
意大利嘉利堡银行 wRi~Yb?
cartel 同业联盟;卡特尔 [oJ& J>U'
cartelized rates system 联营式利率制度 lb95!.av+I
cash 现金;现款 PL!tk^;6-
cash accounting system 现金会计制度 QX+Y(P`vMK
cash acquisition 以现金投资所得的资产 1:5P%$?b
cash allowance 现金津贴 ]:!8 s\#
cash assets 现金资产 E6Q91Wz9f
cash at bank 银行现金;银行存款 QRiF!D)Nk
cash balance 现金结余 0STk)>3$-
cash basis 现金收付制;收付实现制 SZE `J:w
cash basis accounting 现金收付制会计;收付实现制会计 4K'|DO|dH
cash bonus 现金红利 e
sGlMq
cash book 现金出纳帐;现金簿 oFn4%S:
cash client 现金客户 ~D_rZ&
cash commission rebate 现金回佣 V^WQ6G1
cash compensation 现金补偿 R05T5Q1]A
cash contribution 现金承担额;现金分担额 7_7xL(F/
cash cost 直接费用;现金成本 9JXhHAxD
cash coupon 现金礼券 `>y[wa>9r
cash credit 现金信贷 8(uw0~GO
cash deficit 现金赤字 *Ji9%IA
cash deposit and withdrawal 现金收支 Sy:K:Z|[U
cash disbursement journal 现金支出日记簿 9<w=),R`8
cash disbursement slip 现金支出传票;现金支出单 u{pTva
cash flow 现金流量;银根 YpiRF+G
cash flow lending 流动现金放款;无抵押融资 J]\s*,C&
cash flow statement 现金流量表;现金流动表 m]e0X*Kg
cash flow surplus 现金流量盈余 vj(@.uU)
cash in hand 库存现金;手头现金 ec#_olG%
cash in till 备用现金 c%b\CP\)W
cash in transit 运送中现金;在运现金 % dYI5U89
cash input 投入现金 Cl{{H]QngX
cash input figure 现金投入数字 sI4QI\*4
cash limit 现金支出限额;现金限额 ko>M&/^
cash margin 现金保证金 ~{9x6<g!
cash market 现货市场;现金交易市场 69-$Wn43<
cash offer 现金要约;现金补偿额 y^, "gD
cash payment 现金付款;现金支付 /LSq%~UF
cash position 现金头寸 vg5E/+4gp%
cash price 现金价格 :nt}7Dn'
cash receipts journal 现金收入日记簿 *:(1K%g
cash receiving slip 现金收入传票;现金收入单 ?'T"?b<
cash settlement 现金结算 HoMQt3C
cash surplus 现金盈余 Qk|( EFQ9
cash with order 订货付现;凭票即付 d{?)q
cashier's order 银行本票 qPp]K?.
cashier's order outstanding 未承兑的银行本票 2,+@#q
cash-limited subhead 有现金支出限额的分目 -5o?#%
cash-sweep 现金彩票活动 Hc>([?P%t
casual client “散客”;“散户” 8R&z3k;!t
CCASS Depository 中央结算系统证券存管处 %odw+PhO
CCIC Finance Limited 中芝兴业财务有限公司 xL|?(pQ/BK
cedant 分出者 Mi<*6j0
ceding company 分出公司 ^NcTWbs-T
ceding insurer 分出保险人 =":@Foa
ceiling 上限 ZjE~W>pkQ
ceiling price 最高限价 qmQFHC_
central bank 中央银行 `Nkx7Z~w:
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 Qa>%[jx,@,
central banking 中央银行业务 ozT._C
central banking function 中央银行职能 byp.V_a}/
Central Clearing and Custodian System 中央结算及托管系统 W5TqC
Central Clearing and Depository System 中央结算及存管系统 >Zi|$@7t-
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 twAw01".
central clearing house 中央结算所 p0"BO4({{
central clearing system 中央结算制度;集体交收系统 U9bFUK/z
central custody system 中央托管系统 kVy"+ZebK
central depository 中央存管处 >>/nuWdpO
central depository system 中央证券存管制度 1a \=0=[
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 M_yZR^;^-
central rate 中央汇率;中心汇率 {c.}fyN
Central Registration Hong Kong Limited 香港中央证券登记有限公司 N45s'rF
Central Tender Board 中央投标委员会 OX'/?B((
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 hU |LFjc
centralized budgetary and payments system 集中预算及支付制度 }o~Tw?z-|
centred 12-month moving average 十二个月定位移动平均数 )kFme=;
certificate of approval 批准证明书 ]eY Qio!
certificate of beneficial entitlement to property 资产权益证书 :Xb*m85y
certificate of compliance 合格证明书;合约完成证明书 :/ ~):tM
certificate of deposit [CD] 存款证 v\J!yz
certificate of exemption from estate duty 豁免遗产税证明书 9c#L{in
certificate of incorporation 公司注册证书;法团注册证书 D-;J;m
\
certificate of incorporation of registered trustees 注册受托人法团证书 AviT+^7E
certificate of indebtedness [CI] 负债证明书 u!sSgx=
certificate of insurance 保险证书 M|5^':Y
certificate of interest 权益证明书;息票 44z=m MR<
certificate of means 资产证明书 SZNFE
certificate of participation 参与证明书 ER0TY,
certificate of payment of profits tax 缴付利得税证明书 4KN0i
certificate of preference 特惠税证 A;K{ &x
certificate of rateable value 应课差饷租值证明书 s9^"wN YQ
certificate of registration 登记证书;注册证明书 xKRfl1
certificate of satisfaction 清偿证明书 ZKVp[A
certificate of transfer 转让证明书 KB$ vQ@N
certificate to bearer 不记名证明书 ;""-[4C
certification 核证 =iA"; x
certification fee 核证费 r9U[-CX:"
certified cheque 经银行证明可兑现的支票 wCqE4i
certified public accountant [CPA] 执业会计师 +3(CGNE
certified statement 经证明的报表 c`Lpqs`
cessation of business 停业 <h)deB+}
cession 分保 **"zDY*?W
C.F. Finance Company Limited 浙一财务有限公司 #sozXza\G
chance 机会;中彩机会 A0'tCq]?0
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 cuJ/ Vc
change of domicile 迁册 gEX:S(1QP
change to estimates 修订预算 qdg= Imx
change to the approved estimates of expenditure 核准开支预算的变动 bvt-leA=
charge 费用;押记;抵押 VKl~oFKXJ
charge number 税单号码 HJ2O@e
charge on assets 资产的征税 g;|
n8]
charge upon general revenue 从政府一般收入中拨款支付 N9~'P-V
chargeable 可予征收;应课税的 {FrHm
chargeable agreement for sale 可予征收印花税的买卖协议 ."$=
chargeable income 应课税入息 BN bb&]
chargeable normal trading receipt 应课税的一般营业收入 UFSEobhg&5
chargeable profit 应课税利润 kW*W4{Fth
chargeable to tax 应课税 3?-V>-[G_
charged to... 记入……帐目 )AZ`R8-A
chargee 承押记人 &@Ji+
charge-holder 受押人 YB(#]H|8S
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 ~cWLu5
charging order 押记令 |qFN~ !
chargor's right 押记人的权利 ^ ^U)WB
charitable donation 慈善捐款 hNgcE,67q
charitable trust 慈善信托 tFb|y+
charity property 慈善财产 x %!OP\
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 `qQQQ.K7)z
charter 章程;特许权 vErbX3RY2
charter of incorporation 成立章程 Av\0GqF
chartered accountant 特许会计师 Xqq?S
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 o
F,R@f
Chartered Institute of Public Finance and Accountancy [United Kingdom] e3bAT.P
特许公共财政及会计学会〔英国〕 ?N9adL &b
charterer 承租人 P-*RN
Chase Manhattan Asia Limited 美国大通亚洲有限公司 a-o
hS=W
Chase Manhattan Bank 美国大通银行 3n=cw2FG
chattels 实产 n,R[O_9u[
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 *PA1iNdKS
Che Hsing Finance Company Limited 浙兴财务有限公司 KH CdO
check-and-balance system 制约平衡制度 0bRkC,N
(
Chekiang First Bank Limited 浙江第一银行 Rg!aKdDl$
cheque 支票 RaJ}>e
Chiao Yue Finance Company Limited 侨裕财务有限公司 o
Q!g!xz
Chiba Bank, Ltd. 千叶银行 HEW9YC"
Chicago Board of Options Exchange 芝加哥期权交易所 :D)&>{?
Chicago Board of Trade 芝加哥交易所 A1&>L9nUx
Chicago Mercantile Exchange 芝加哥商品交易所 g#bfY=C
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 2+hfbFu,1
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 qhHRR/p
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 hwb(W?*
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 % /wP2O<
child allowance 子女免税额 \q)1TTnHS
China & South Sea Bank Limited 中南银行 71,0v`Z<
China Affairs Committee [Hong Kong Futures Exchange Limited] y*TNJJ|
中国事务委员会〔香港期货交易所有限公司〕 9jJ/ RX p
China concept stock 中国概念股 t.i9!'Y ]
China Construction Bank 中国建设银行 4wEpyQ|L
China Development Division [Stock Exchange of Hong Kong Limited] )}g4Rvr
中国发展科〔香港联合交易所有限公司〕 sGm(Aax*0
China Economic News 《中国经济新闻》 !n?*vN=S
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 dzC&7
9$
China State Bank Limited 国华商业银行 >ehWjL`8
Chinatrust Commercial Bank, Limited 中国信托商业银行 W YqL
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 X;[zfEB
Chinese Bankers Club, Hong Kong 香港银行华员会 M5bj |tQ4
Chinese Banks' Association 香港华商银行公会 (YWc%f4
Chinese Gold and Silver Exchange Society 金银业贸易场 bT6)(lm
Chinese New Year bonus 年奖;年终花红 nfPl#]ef*
chit fund 银会 lPSDY&`P
Chiyu Banking Corporation Limited 集友银行有限公司 fbbl92p
Chiyu Finance Company Limited 集友财务有限公司 #K~j9DuR
Cho Hung Finance Limited 朝兴金融有限公司 7Mbt*[n
choses in action 无形动产;据法权产 Q)i`.mHfFI
chronological book 序时帐簿 6}FDLBA
Chubu Securities Finance Company 中部证券金融公司 uEO2,1+
Chung Khiaw Bank Limited 崇侨银行 `:
Chung Nan Finance Company Limited 中南财务有限公司 0GR9C%"]
Chuo Trust & Banking Co., Ltd. 中央信托银行 9^h%}>
Chuo Trust Asia Limited 中央信托亚洲有限公司 mZJzBYM)
Citibank, N.A. 万国宝通银行 hb\Y )HSp/
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 sNpBTG@{l
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 3B|-xq;]I
Citicorp International Limited 万国宝通国际有限公司 uTloj.
civil debt 民事债项 6G})h!
Civil Service Pension Reserve Fund 公务员退休金储备基金 )h!l%72
claim 申索;索偿;债权 ;Z~.54Pf{d
claim equalization fund 申索平衡基金 ])l[tVHm
claim for refund of property tax 申请发还物业税 P+|8MT0
claim of debt 债权申索 y!D`.'
claim on bank 对银行的债权 t'/;Z:
claim to dividend 摊还债款申索 hd
BC ^n
claimant 申索人;索偿人 1KR|i"
claims statistics 申索统计数字 4gNRln-
class of insurance business 保险业务类别 "4AQpD
class of property 财产类别 T@WMT,J6j
claw-back 递减率 _Cs}&Bic_
clearance cost 清拆成本 ,DOmh<b
clearing 结算;票据交换;清算 !27]1%Aw
clearing account 结算帐户 YfU#kvE'
clearing and settlement system 结算和交收系统 io'Ovhf:
clearing balance 结算差额 1}M.}G2u/
clearing bank 结算银行 M\6v}kUY
clearing cheque 交换支票 BT#g?=n#`
clearing house 结算所;票据交换所 Czxrn2p/
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 { xoo9jq-
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 (t['
clearing member 结算会员 'vIkA=
Clearing Members' Fund 结算会员基金 eV%bJkt.
clearing participant 结算参与者 291|KG
clearing rebate 结算费用的回佣 X1dG'PQ
Clearing Rules [SEHK Options Clearing House Limited] e;[8GE.
《结算规则》〔联交所期权结算所有限公司〕 K7VG\Ec
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 {\zr_v`g
Clerk to the Board of Review 税务上诉委员会书记 %.U{):lNx
client 客户;委托人;当事人 9v2 ;
client agreement 客户协议 .)zISa*Xy
client confidentiality 客户保密的责任 XOU$3+8q5
client money 客户款项 ;qK6."b`;
client statement 客户结单 VrxH6 Y
clients fund 客户资金 PtOnj)Q
close 结算;收市;收盘 c10).zZ
close a position 平仓;轧平头寸 ~]M"
close company 股份不公开的公司 -=IM8Dny
close higher 收市时价位较高 d]`,}vi#E9
close lower 收市时价位较低 fC|u
close mixed 收市时荣辱互见 ~Xw?>&
close of exchange 交易所停市 #B9[U}
8
close of financial year 财政年度终结 Th^#H
close out 平仓 i8.[d5
close out a long position 平长仓 +cH(nZ*f
close out a short position 平空仓 1D6O=j\
close steady 收市时价格稳定 \TlUC<urP
close the gap 弥补差距 &Z!2xfQy>
closed position 平仓 s+- aHn
closed-end investment corporation 股份固定的投资公司 ?!oa15
close-out price 抛售价格 1?\ Y,+
closing account 决算帐户 >cL2PN_y
closing balance 期终结余;收市结余 7k|(5P;
closing price 收市价;收盘价 @~3c;9LkY
closing quotation 收市价;收市行情 3wl>a#f
closing rate 收市汇价;收盘汇率 X+8p2xSO|
closing transaction 平仓交易 BB$>h-M/%#
clothing levy 成衣税 ,&G
M\FTeb
club deposit 零存整付存款 eov-"SJB
Code of Aid 《资助则例》 -~fI|A ^
Code of Banking Practice 《银行营运守则》 MNC!3d(D\R
Code of Best Practice [Stock Exchange of Hong Kong Limited] W|U1AXU7/
《最佳应用守则》〔香港联合交易所有限公司〕 aM!#
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〕 G-
WJlu
Code of Conduct for Persons Registered with the Securities and Futures Commission I_7EfAqg(
《证券及期货事务监察委员会注册人操守准则》 ~#\#!H7
code of practice 实务守则;经营守则;执业守则 F JhVbAMd
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 !*6z=:J
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 KL]!E ~i
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 'bPo 5V|
Code on Pooled Retirement Funds 《集资退休基金守则》 RC%r7K f
Code on Share Repurchases [Share Repurchase Code] v19`7qgR(
《公司购回本身股份守则》〔《股份购回守则》〕 2zu~#qU[)M
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 d
4R+gIA
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 e~?]F0/
co-debtor 共同债务人 J7o?h9
co-financing scheme 共同融资计划 Xs@ ^D,
cognizance 证明令 5V!XD9P'
coin 硬币 12dW:#[
coin replacement programme 硬币取缔计划 |"v{RC0
coin set 套装硬币 :`1g{8.+
coinage 硬币 eCD,[At/
Coinage Security Fund 硬币发行基金 HC,@tfS
cold call 主动与准客户接触 f@L{*Upj+
collapse in prices 价格下泻;价格下挫;价格暴跌 G[j79o
collateral 抵押品 ]M;! ])b$
collateral bond 担保债券 7:'>~>'
collateral loan 抵押贷款 =]"|x7'!
collateral security 附属抵押品 ifZNl,
collection 征收;收取 Ypj)6d
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 ,$$$_+m\
collection of betting duty 收取博彩税 }4%)m
Collection Office [Inland Revenue Department] 收税处〔税务局〕 ><c5Humr
collective consumption 集体消费 HH@xnd
Collector 收税主任 K9'*q3z
Collector of Rates 差饷征收官 8-YrmP2k
Collector of Stamp Revenue 印花税署署长 WEAXqDjM
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 QPE.b-S
combined surplus 合并盈余 `wd* &vl