C: 1,4kw~tA
]Dx5t&
calendar year figure 历年数字 z.7 UfLV9
call 催缴通知;认购期权 _c`Gxt%
call deposit 通知存款;活期存款 P4s:wuJ^
call loan 短期同业拆借;通知贷款 K2NnA
call margin 补仓;追加保证金 IUwY/R9Q
call market 短期同业拆放市场 lO<Ujb#"R
call money 短期同业拆借;活期贷款 :I1bGa&I
call option 认购期权;看涨期权 w)hJ0k
call price 赎回价格;提前赎回价 R D)dw
call warrant 认购认股权证;回购认股权证 ^5xY&1j
callable share 可收回股份;可兑付股份 P[^!Uq[0n7
called up share capital 已催缴股本 yBeSvsm
Canadian Dollar [CAD] 加拿大元 SdN|-'qf
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 x_#yH3kJ
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 |rsu+0Mtz
cancellation price 取消费 #t9&X8:U
cap 上限 IA''-+9
capital 资本;资金 : wb\N'b
Capital Accord 《资本协定》 O(CUwk
capital account 资本帐;非经常帐 1#XMUbFc
capital account commitment balance 资本帐承担额结余 )KkA<O}f
Capital Adequacy Directive [CAD] 《资本充足指引》 Yr"G)i~"Y
capital adequacy ratio [CAR] 资本充足比率 {n{
j*+
capital allowance 资本免税额 Lk`0z
capital alteration 资本变更 M7UVL&_z%
capital and liabilities ratio 资本负债比率 *pj&^W?
capital and liquidity requirement 资本与流动资金的规定 @eR>?.:&
capital appreciation 资本增值 GN(PH/fO9
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〕 *|MPYxJ<
capital assets 资本资产 H!HkXm"
capital at risk 风险资本 tXwnK[~x
capital base 资本基础;资金基础 4_)@Nq
capital charges 资本支出;资本费用 vcqL
capital commitment 资本承担 Gh|q[s*k
capital contribution certificate 出资证明书 "c=\?
capital convergence 划一资本充足比率 !i0:1{.
capital cost 资本成本;建设成本;建设费用 aZ- )w
capital cover 资本保证 zPZy#7/A
capital deficit 资本亏绌;资本赤字 ?2QssfB
capital divided into shares 资本分成股份 -SZ^;t
capital element 资本因素;资本部分 q^k6.5*"
capital equipment 资本设备 ;
*r5 d+]
capital expenditure 资本开支;非经常开支 9^>nZ6
capital expenses 资本费用 `nn;E%n
capital financing 筹集资本;以非经常收入支付非经常开支的结算 BIS5u4
capital flow 资金流量 q>f1V3
capital formation 资本形成;集资 kx*=1AfU+Y
capital formation figure 资本组合数字 vxY7/ _]
capital fund 资本基金 [Nsv]Yz
capital gain 资本增益;资本增值 mam|aRzd
capital gains tax 资本增值税 r C$ckug
capital goods 资本财货;资本货物 `UGHk*DL)
capital grant 非经常补助金;非经常拨款;建设补助金 pb6z)8
capital grant cycle 建设补助金周期 %E,s*=j
capital injection 注入资本;注资 @/yef3
capital input 投入资本 [iB`- dE,
capital intensity 资本密集度 67%o83\
capital intensive 资本密集 +Z#lf
capital investment 资本投资 89?AcZ.D
Capital Investment Fund 资本投资基金 PG+ICg
capital loss 资本损失 gtqgf<mS
capital maintenance 资本保值;资本保留 n:x6bPal]
capital market 资本市场;资金市场 NqVe{+1x
capital market instrument 资本市场票据 m<hR
Lo
capital money 资本款项 8?J\
capital money subject to a trust 信托财产资本 yIOoVi\m
capital movement 资本流动 QzCu$ [
capital nature 资本性质 `gSqwN<x%
capital outlay 资本支出 g;D
[XBp
capital portion 资本部分 >a5CW~Z]
capital profit 资本利润 _/ ]4:("
capital project 基本工程项目;非经常开支项目 4F^(3RKZ|
capital receipt 资本收入 +'x|VPY.PG
capital redemption 资本赎回 pk:YjJs
capital redemption business 资本赎回业务 xOp8[6Ga'
capital redemption contract 资本赎回合约 1-Sc@WXd
capital redemption reserve 资本赎回储备 f@]4udc e
capital reduction 资本减缩;减资 'OK)[\
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] ix [aS
股本削减计划〔香港联合交易所有限公司〕 %\Z{~(&-v
capital repayment 偿还资本 uF/l,[0v
capital reserve 资本储备;后备资本 a}c .]zm]
capital revenue 资本收益;非经常收入 @OV\raUO&V
capital spending 资本开支;资本支出;非经常开支 \J.PrE'(}
capital stock 股本 S8TJnv`?'
capital stock subscription 认缴股本;认购股本 37Q9goMov
capital subsidy 建设津贴;基本建设津贴 Z4b<$t[u
capital subvention 非经常资助金 #"jEc*&=
capital sum 资本额 0 V}knR.l
capital tax 资本税 'x$>h)t]
capital transfer tax 资本转移税 >T'^&l(:
capital turnover 资本周转率 VK5|w:
capital value 资本价值 9|jk=`4UK
capital works project 基本工程项目 :U$<h
Capital Works Reserve Fund 基本工程储备基金 Lp`q[Z*
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 hB]4Tn5H
capitalization 资本化;资本总额 %ZDo;l+<F6
capitalization of interest 利息化作本金 F]:@?}8R
capitalized interest 化作本金的利息 Ml@,xJ/aia
capitalized loan 转作资本的贷款 j,?>Q4G
capitalized value 资本还原值;资本化价值 TO ^}z
capitation grant 按人计算的补助金 o4^rE<vJ
captive insurance business 专属自保保险业务 %3M1zZY
car insurance 汽车保险 (&npr96f
Caribbean Development Bank 加勒比开发银行 ""|vhgP
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] 8vjaQ5
意大利嘉利堡银行 ZaIlo5
cartel 同业联盟;卡特尔 KP(RK4F
cartelized rates system 联营式利率制度 E Z15
cash 现金;现款 ]2`PS<a2
cash accounting system 现金会计制度 f5.rzrU
cash acquisition 以现金投资所得的资产 {9S=:
cash allowance 现金津贴 n}Pz:
cash assets 现金资产 ,HO~NqmB4
cash at bank 银行现金;银行存款 ]@wee 08
cash balance 现金结余 6`Zx\bPDm
cash basis 现金收付制;收付实现制 ;5urIYd
cash basis accounting 现金收付制会计;收付实现制会计 xXp$Nm]:
cash bonus 现金红利 )u ) ]#z
cash book 现金出纳帐;现金簿 jq#uBU%
cash client 现金客户 i"V2=jTeBv
cash commission rebate 现金回佣 ?BtWM4Id8
cash compensation 现金补偿 !B cd\] q
cash contribution 现金承担额;现金分担额 w
4-E@>%
cash cost 直接费用;现金成本 f?}~$agc
cash coupon 现金礼券 ,<!_MNw[
cash credit 现金信贷 wDJbax?
cash deficit 现金赤字 TY6
D.ikA
cash deposit and withdrawal 现金收支 ?0QoYA@.$
cash disbursement journal 现金支出日记簿 wcDHx#~
cash disbursement slip 现金支出传票;现金支出单 )`<-
c2
cash flow 现金流量;银根 BIovPvq;i
cash flow lending 流动现金放款;无抵押融资 mF7T=pl
cash flow statement 现金流量表;现金流动表 6EfGJq
cash flow surplus 现金流量盈余 Xk8+
cash in hand 库存现金;手头现金 zX*+J"x
cash in till 备用现金
Q}.zE+
cash in transit 运送中现金;在运现金 f4eLnY
cash input 投入现金 gBBS}HF
cash input figure 现金投入数字 cyu)YxT
cash limit 现金支出限额;现金限额 Z:7X=t=
cash margin 现金保证金 YaI8hj@}
cash market 现货市场;现金交易市场 yyCx;
cash offer 现金要约;现金补偿额 f-!t31?XK
cash payment 现金付款;现金支付 7UM!<@9\
cash position 现金头寸 wju2xM
cash price 现金价格 9,g &EnvG
cash receipts journal 现金收入日记簿 ?|Y/&/;%I
cash receiving slip 现金收入传票;现金收入单 f7NK0kuA
cash settlement 现金结算 =23JE'^=
cash surplus 现金盈余 ug47JW
cash with order 订货付现;凭票即付 "9mJ$us
cashier's order 银行本票 gwHNz5 a*V
cashier's order outstanding 未承兑的银行本票 TNs;#Q
cash-limited subhead 有现金支出限额的分目 WPLM*]6
cash-sweep 现金彩票活动 ,-,BtfE3
casual client “散客”;“散户” :wtr{,9rZ
CCASS Depository 中央结算系统证券存管处 eTVI.B@p
CCIC Finance Limited 中芝兴业财务有限公司 '!Gnr[aR
cedant 分出者 qo{2 CYG\+
ceding company 分出公司 QJ1_LJ4)a
ceding insurer 分出保险人 u
xi f-5
ceiling 上限 ,QW>M$g{
ceiling price 最高限价 Eo)w f=rE9
central bank 中央银行 2' fg
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 ^D`ARH
central banking 中央银行业务 QQ*yQ\
central banking function 中央银行职能 @ChEkTn
Central Clearing and Custodian System 中央结算及托管系统 Gc6`]7 s
Central Clearing and Depository System 中央结算及存管系统 aI @&x
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 ,jVj9m
central clearing house 中央结算所 aDr46TB`J
central clearing system 中央结算制度;集体交收系统 P){F2&!P
central custody system 中央托管系统 eTi r-7
central depository 中央存管处 u`GzYG-L
central depository system 中央证券存管制度 %*d(1?\o
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 v"x{oD$R
central rate 中央汇率;中心汇率 1%W|>M`
Central Registration Hong Kong Limited 香港中央证券登记有限公司 h!#!}|Q'
Central Tender Board 中央投标委员会 +Ja9p
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 38(Cj~u=3
centralized budgetary and payments system 集中预算及支付制度 LZC)vF5
centred 12-month moving average 十二个月定位移动平均数 F@=)jrO=$
certificate of approval 批准证明书 |/LCwq%
certificate of beneficial entitlement to property 资产权益证书 dno=C
certificate of compliance 合格证明书;合约完成证明书 CH
h]v.V
certificate of deposit [CD] 存款证 Ga
o(3Y
certificate of exemption from estate duty 豁免遗产税证明书
&Uqm3z?v
certificate of incorporation 公司注册证书;法团注册证书 P\#z[TuHKC
certificate of incorporation of registered trustees 注册受托人法团证书 ) {=2td$=$
certificate of indebtedness [CI] 负债证明书 8'c_&\kdv
certificate of insurance 保险证书 -4:L[.2
certificate of interest 权益证明书;息票 8GC(?#Kb
certificate of means 资产证明书 |cZKj|0>
certificate of participation 参与证明书 Id->F0x0
certificate of payment of profits tax 缴付利得税证明书 P=ARttT`(
certificate of preference 特惠税证 %DJxUuh
certificate of rateable value 应课差饷租值证明书 \ dpsyc
certificate of registration 登记证书;注册证明书 3'(w6V
certificate of satisfaction 清偿证明书 @r.u8e)l
certificate of transfer 转让证明书 ,]ALyWGuX
certificate to bearer 不记名证明书 ~4p@m>>
certification 核证 ba_T:;';0
certification fee 核证费 ep]tio_
certified cheque 经银行证明可兑现的支票 )2c[]d/a4
certified public accountant [CPA] 执业会计师 WgBV,{C
certified statement 经证明的报表 ==d@0`
cessation of business 停业 z;x1p)(xt
cession 分保 Yjo$^q
C.F. Finance Company Limited 浙一财务有限公司 y~jKytq^@
chance 机会;中彩机会 4BSSJ@z
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 wr\d5j
change of domicile 迁册 gB\
a
change to estimates 修订预算 0>jo+b\D$
change to the approved estimates of expenditure 核准开支预算的变动 vF45tw
charge 费用;押记;抵押 q*Xp"yBTo
charge number 税单号码 Umwd<o
charge on assets 资产的征税 v&:R{
charge upon general revenue 从政府一般收入中拨款支付 ,~@0IKIA
Q
chargeable 可予征收;应课税的 lqC
a%V
chargeable agreement for sale 可予征收印花税的买卖协议 i2<dn)K[~-
chargeable income 应课税入息 z`b.~<P
chargeable normal trading receipt 应课税的一般营业收入 ]sz3:p=5
chargeable profit 应课税利润 Vab+58s5
chargeable to tax 应课税 <fY<.X
charged to... 记入……帐目 EFl[u+
1tx
chargee 承押记人 /?b<}am
charge-holder 受押人 L|DSEth
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 V0p@wG3
charging order 押记令 Q^qG=
chargor's right 押记人的权利 x)@G+I\u
charitable donation 慈善捐款 mUi|vq)`=D
charitable trust 慈善信托 sePOW#|
charity property 慈善财产 9gMNS6D'b
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 m
.2)P~a
charter 章程;特许权 G:qkk(6_#
charter of incorporation 成立章程 !/0XoIf"
chartered accountant 特许会计师 .^s%Nh2jM
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 yQQ[_1$pq
Chartered Institute of Public Finance and Accountancy [United Kingdom]
5" U8|
特许公共财政及会计学会〔英国〕 _"`wUMee
charterer 承租人 54 8w
v
Chase Manhattan Asia Limited 美国大通亚洲有限公司 1KxtHLLU
Chase Manhattan Bank 美国大通银行 B8'(3&)My
chattels 实产 X/,4hjg
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 b2;Weu3WN
Che Hsing Finance Company Limited 浙兴财务有限公司 @:DS/#!
check-and-balance system 制约平衡制度 fT.5@RR7^
Chekiang First Bank Limited 浙江第一银行 o5+N_5OE}E
cheque 支票 Hl&]r'bK
Chiao Yue Finance Company Limited 侨裕财务有限公司 >iP>v`J
Chiba Bank, Ltd. 千叶银行 cm]D"GFLY
Chicago Board of Options Exchange 芝加哥期权交易所 l7 D/]&
Chicago Board of Trade 芝加哥交易所 ?9q{b\=l
Chicago Mercantile Exchange 芝加哥商品交易所 \$J!B&i
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 VHsNz WI
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 [!>2[bbl
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 [.P~-6~
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕
/A|cO
child allowance 子女免税额 tq9t(0EL
China & South Sea Bank Limited 中南银行 ]3#_BL)M8p
China Affairs Committee [Hong Kong Futures Exchange Limited] U[~BW[[@f
中国事务委员会〔香港期货交易所有限公司〕 ~..h=
China concept stock 中国概念股 5v8&C2Jy@
China Construction Bank 中国建设银行 Ch
` Omq
China Development Division [Stock Exchange of Hong Kong Limited] (mHFyEG
中国发展科〔香港联合交易所有限公司〕 -W>zON|l
China Economic News 《中国经济新闻》 lkp!S3,
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 IsO'aFK)ln
China State Bank Limited 国华商业银行 xU1dy*-
Chinatrust Commercial Bank, Limited 中国信托商业银行 gDnG!i+
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 m^_)aS
Chinese Bankers Club, Hong Kong 香港银行华员会 #'z\[^vp
Chinese Banks' Association 香港华商银行公会 WPyd ^Y<
Chinese Gold and Silver Exchange Society 金银业贸易场 ee&QZVL>
Chinese New Year bonus 年奖;年终花红 hD58 s"L$
chit fund 银会 ;B`e;B?1Q
Chiyu Banking Corporation Limited 集友银行有限公司 Ks09F}
Chiyu Finance Company Limited 集友财务有限公司 z'r .LBnh
Cho Hung Finance Limited 朝兴金融有限公司 2q# t/oN3T
choses in action 无形动产;据法权产 LJZEM;;}
chronological book 序时帐簿 hBLg;"=Em
Chubu Securities Finance Company 中部证券金融公司 eU7RO
Chung Khiaw Bank Limited 崇侨银行 +7+
VbsFG
Chung Nan Finance Company Limited 中南财务有限公司 "/hs@4{u9
Chuo Trust & Banking Co., Ltd. 中央信托银行 6"
3!9JC
Chuo Trust Asia Limited 中央信托亚洲有限公司 ^~MHxF5d
Citibank, N.A. 万国宝通银行 ; ,*U,eV
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 B!<{s'
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 BU:s&+LYUv
Citicorp International Limited 万国宝通国际有限公司 451C2 %y
civil debt 民事债项 L~V
63K
Civil Service Pension Reserve Fund 公务员退休金储备基金 2!dIW5I
claim 申索;索偿;债权 UR-e'Z&]
claim equalization fund 申索平衡基金 u
` 9Eh;
claim for refund of property tax 申请发还物业税 D4[5}NYU
claim of debt 债权申索 I}Q3B3Byg
claim on bank 对银行的债权 Fg4eIE-/M
claim to dividend 摊还债款申索 wr*A%:
claimant 申索人;索偿人 >C_! }~
claims statistics 申索统计数字 (m3p28Q?
class of insurance business 保险业务类别 [sz#*IJ
class of property 财产类别 OR&+`P"-\
claw-back 递减率 wlKpHd*
clearance cost 清拆成本 y>8!qVX
clearing 结算;票据交换;清算 Iu0K#.s_
clearing account 结算帐户 LEVNywk[
clearing and settlement system 结算和交收系统 %8
cFzyE*
clearing balance 结算差额 _a*Wk
clearing bank 结算银行 *GuCv3|
clearing cheque 交换支票 ~2A<fL,-
clearing house 结算所;票据交换所 sut j
G`m
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 snj4MA@I]
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 iCk34C7
clearing member 结算会员 biGaP#"0
Clearing Members' Fund 结算会员基金 GLc+`,.
clearing participant 结算参与者 L6$,<}l
clearing rebate 结算费用的回佣 1Sz5&jz
Clearing Rules [SEHK Options Clearing House Limited] >!? f6
{\|
《结算规则》〔联交所期权结算所有限公司〕 xNxIqq<k
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 %XG X(
Clerk to the Board of Review 税务上诉委员会书记 @b!fs
client 客户;委托人;当事人 RWA|%/L
client agreement 客户协议 {LJCY<IGq
client confidentiality 客户保密的责任 &;9<a^td
client money 客户款项 /q='~t
client statement 客户结单 6mdJ
=b#
clients fund 客户资金 F$F5N1<
close 结算;收市;收盘 ~>}BDsM
close a position 平仓;轧平头寸 ,\}V.:THF
close company 股份不公开的公司 ;5y4v
close higher 收市时价位较高 "cJ5Fd:*
close lower 收市时价位较低 3CQpe
close mixed 收市时荣辱互见 @292;qi
close of exchange 交易所停市 Y/Y746I
close of financial year 财政年度终结 W,Dr2$V
close out 平仓 i8HSYA
close out a long position 平长仓 z=)5M*h
close out a short position 平空仓 "P<~bw5
close steady 收市时价格稳定 &B3\;|\
close the gap 弥补差距 ,{z$M
closed position 平仓 >wcsJ{I
closed-end investment corporation 股份固定的投资公司 F w{8MQ2
close-out price 抛售价格 Zb2 B5(0
closing account 决算帐户 qLYv=h$,
closing balance 期终结余;收市结余 BzWmV.5
closing price 收市价;收盘价
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closing quotation 收市价;收市行情 _IpW&
closing rate 收市汇价;收盘汇率 (2qo9j"j/Y
closing transaction 平仓交易 HTx7._b
clothing levy 成衣税 o]Vx6
club deposit 零存整付存款 W97Ka}Y
Code of Aid 《资助则例》 >+oQxml6nI
Code of Banking Practice 《银行营运守则》 9@D,ZSi
Code of Best Practice [Stock Exchange of Hong Kong Limited] B u4N~0
《最佳应用守则》〔香港联合交易所有限公司〕 *QLl
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Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕;《操守准则》〔香港期货交易所有限公司〕 4\sS
Code of Conduct for Persons Registered with the Securities and Futures Commission d G:=tf&1R
《证券及期货事务监察委员会注册人操守准则》 >b*Pd
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code of practice 实务守则;经营守则;执业守则 |Ca$>]?
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 {8I93]
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 2?-}(F;Z
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》
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Code on Pooled Retirement Funds 《集资退休基金守则》 A;kAAM
Code on Share Repurchases [Share Repurchase Code] a+]=3o
《公司购回本身股份守则》〔《股份购回守则》〕 ITbl%q
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 k,v.U8
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 l^0
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co-debtor 共同债务人 :syR4A WM
co-financing scheme 共同融资计划 \D}/tz5~B
cognizance 证明令 c1n? @L
coin 硬币 7CG_UB
coin replacement programme 硬币取缔计划 |Z2_1(
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coin set 套装硬币 Ld`~^<