C: }>^Q'BW;65
{7cX#1
calendar year figure 历年数字 EM7+VO(
call 催缴通知;认购期权 2 oa#0`{
call deposit 通知存款;活期存款 LA_3=@2.H
call loan 短期同业拆借;通知贷款 n .!Ym
X4
call margin 补仓;追加保证金 *`j-i
call market 短期同业拆放市场 _A<u#.yd
call money 短期同业拆借;活期贷款 I$Qs;- (
call option 认购期权;看涨期权 5qg2Zc~
call price 赎回价格;提前赎回价 4`Q3v4fOF
call warrant 认购认股权证;回购认股权证 6.5T/D*TT
callable share 可收回股份;可兑付股份 lPLz@Up~
called up share capital 已催缴股本 GV)<Q^9
Canadian Dollar [CAD] 加拿大元 A^ _a3$,0
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 KbL V'%D
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 {T"0DSV
cancellation price 取消费 h2ZkCML
cap 上限 |/gW_;(
capital 资本;资金 nd;fy$<J\
Capital Accord 《资本协定》 t1VH doNN
capital account 资本帐;非经常帐 2^t#6XBk/
capital account commitment balance 资本帐承担额结余 2<&Bw2
Capital Adequacy Directive [CAD] 《资本充足指引》 uE[(cko
capital adequacy ratio [CAR] 资本充足比率 Om M=o*d
capital allowance 资本免税额 w;Q;[:y
capital alteration 资本变更 \BWykA>
capital and liabilities ratio 资本负债比率 7 r|(}S
capital and liquidity requirement 资本与流动资金的规定 V`adWXu
capital appreciation 资本增值 h8\
T
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〕 L=2y57&Y
capital assets 资本资产 {_(\`>
capital at risk 风险资本 as=m`DqOh
capital base 资本基础;资金基础 =0@&GOq
capital charges 资本支出;资本费用
k OvDl!^
capital commitment 资本承担
tvXW
capital contribution certificate 出资证明书 6"c1;P!4
capital convergence 划一资本充足比率 s5RjIa0$7
capital cost 资本成本;建设成本;建设费用 pLMRwgzr
capital cover 资本保证 KXV[OF&J
capital deficit 资本亏绌;资本赤字 AtR?J"3E
capital divided into shares 资本分成股份 c}3W:}lW
capital element 资本因素;资本部分 )}TLC 2%
capital equipment 资本设备 b{fQ|QD{^E
capital expenditure 资本开支;非经常开支 @fuM)B1"
capital expenses 资本费用 X7,PEA
capital financing 筹集资本;以非经常收入支付非经常开支的结算 Q'k\8'x
capital flow 资金流量 "x@='>:$
capital formation 资本形成;集资 X2tk[Kr
capital formation figure 资本组合数字 |uW:r17
capital fund 资本基金 "cTncL
capital gain 资本增益;资本增值 9%*wb`&
capital gains tax 资本增值税 fN"(mW>!
capital goods 资本财货;资本货物 ;q0uE:^S
capital grant 非经常补助金;非经常拨款;建设补助金 tBTTCwNT%
capital grant cycle 建设补助金周期 2_Wg!bq
capital injection 注入资本;注资 /7!""{1\\
capital input 投入资本 @/r^%G
capital intensity 资本密集度 6t/`:OZC:
capital intensive 资本密集 R<i38/ ~G
capital investment 资本投资 8Ld:"Y#
Capital Investment Fund 资本投资基金 &V>fYgui
capital loss 资本损失 yr#5k`&\_
capital maintenance 资本保值;资本保留 "EU{8b
capital market 资本市场;资金市场 IVr 2y8K
capital market instrument 资本市场票据 >NB?&|
capital money 资本款项 nm7;ieMfr
capital money subject to a trust 信托财产资本 bCZ gcN
capital movement 资本流动 $A3<G-4O
capital nature 资本性质 zqDR7+]
capital outlay 资本支出 do uc('@
capital portion 资本部分 x{NX8lN
capital profit 资本利润 56l@a{
capital project 基本工程项目;非经常开支项目 ~}K5#<
capital receipt 资本收入 8q`$y$06Dk
capital redemption 资本赎回 K78rg/`
capital redemption business 资本赎回业务 1<ro7A4hK
capital redemption contract 资本赎回合约 X-Wz:NA
capital redemption reserve 资本赎回储备 65ly2gl
capital reduction 资本减缩;减资 (M
=Y&M'f
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] m]*Bx%-1c
股本削减计划〔香港联合交易所有限公司〕 B3Jgd,[
capital repayment 偿还资本 6Es?
MW=
capital reserve 资本储备;后备资本 qyHZ M}/
capital revenue 资本收益;非经常收入 nUq<TJ
capital spending 资本开支;资本支出;非经常开支 [![%9'+P
capital stock 股本 c*d9'}E
capital stock subscription 认缴股本;认购股本 CE15pNss
capital subsidy 建设津贴;基本建设津贴 VF&Z%O3n
capital subvention 非经常资助金 ]pEV}@7
capital sum 资本额 Ev!{n
capital tax 资本税 @|a>&~xX
capital transfer tax 资本转移税 P;PQeXKw
capital turnover 资本周转率 iR$<$P5
capital value 资本价值 vpPl$ga5bY
capital works project 基本工程项目 7u\*_mrv
Capital Works Reserve Fund 基本工程储备基金 x\2?ym@
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 Y^%T}yTtq
capitalization 资本化;资本总额 bVmAtm[
capitalization of interest 利息化作本金 `si#aU
capitalized interest 化作本金的利息 Oi"a:bCU
capitalized loan 转作资本的贷款 _=
#zc4U
capitalized value 资本还原值;资本化价值 W4;m H}#0
capitation grant 按人计算的补助金 gn5)SP 8
captive insurance business 专属自保保险业务 !L5jj#0
car insurance 汽车保险 A?TBtAe
Caribbean Development Bank 加勒比开发银行 H'
T
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] :V)lbn\
意大利嘉利堡银行 B12$I:x`
cartel 同业联盟;卡特尔 5>6PH+Oq
cartelized rates system 联营式利率制度 Iqs+r?
cash 现金;现款 mVtXcP4b
cash accounting system 现金会计制度
"o& E2#
cash acquisition 以现金投资所得的资产 ]*O/+
cash allowance 现金津贴 ]CU]pK?nq
cash assets 现金资产
5-)#f?
cash at bank 银行现金;银行存款 >h Y"
3
cash balance 现金结余 }AZc8o-
cash basis 现金收付制;收付实现制 6io , uh!
cash basis accounting 现金收付制会计;收付实现制会计 UZ8?[
cash bonus 现金红利 -st7_3
cash book 现金出纳帐;现金簿 _ >`X]I;
cash client 现金客户 B7\k< Nit0
cash commission rebate 现金回佣 OdMO=Hy6d
cash compensation 现金补偿 ?Z\Yu'
cash contribution 现金承担额;现金分担额 (><zsLs&
cash cost 直接费用;现金成本 PiFD^w
cash coupon 现金礼券 UR(-q
cash credit 现金信贷 W~_t~Vg5
cash deficit 现金赤字 }0,>2TTDN
cash deposit and withdrawal 现金收支 R];Oxe
cash disbursement journal 现金支出日记簿 elG;jB
cash disbursement slip 现金支出传票;现金支出单 UEak^Mm;=2
cash flow 现金流量;银根 SPj><5Ro
cash flow lending 流动现金放款;无抵押融资 hzI*{
cash flow statement 现金流量表;现金流动表 )o!XWh
cash flow surplus 现金流量盈余 5=(c%
cash in hand 库存现金;手头现金 x*oWa,
cash in till 备用现金 79zJ\B_
cash in transit 运送中现金;在运现金 3M5#4n\v$
cash input 投入现金 R E1/"[t
cash input figure 现金投入数字 m?s}QGSka
cash limit 现金支出限额;现金限额 # N~,F@t
cash margin 现金保证金 w",?
Bef
cash market 现货市场;现金交易市场 G
;?qWB,
cash offer 现金要约;现金补偿额
Lw1T 4n
cash payment 现金付款;现金支付 3CTX -#)vS
cash position 现金头寸 ?_\$
cash price 现金价格 h5
Vv:C
cash receipts journal 现金收入日记簿 dQy>Nmfy
cash receiving slip 现金收入传票;现金收入单 W{XkVKe1a
cash settlement 现金结算 +@X5!S6
cash surplus 现金盈余 5)1+~ B
cash with order 订货付现;凭票即付 7iuQ9q^&
cashier's order 银行本票 w^K^I_2ge
cashier's order outstanding 未承兑的银行本票 I
PE}gp
cash-limited subhead 有现金支出限额的分目 &PcyKpyd
cash-sweep 现金彩票活动 ashcvn~z
casual client “散客”;“散户” fJjgq)9
CCASS Depository 中央结算系统证券存管处 n$m"]inX
CCIC Finance Limited 中芝兴业财务有限公司 ~Lfcg*
cedant 分出者 P[t$\FS
ceding company 分出公司 -6Tk<W
ceding insurer 分出保险人 @|bP+8oU
ceiling 上限 g|P C$p-z+
ceiling price 最高限价 "Clz'J]{
central bank 中央银行 8l/[(] &
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 1|,Pq9
central banking 中央银行业务 %u?HF4S'
central banking function 中央银行职能 ,]R8(bD)
Central Clearing and Custodian System 中央结算及托管系统 3E} An%
Central Clearing and Depository System 中央结算及存管系统 8:ggECD
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 O`FqD{@V
central clearing house 中央结算所 4n
3Tp{Y}
central clearing system 中央结算制度;集体交收系统 x}fn'iUnm
central custody system 中央托管系统 3L-^<'~-k;
central depository 中央存管处 yh;Y,;4
central depository system 中央证券存管制度 Z.&\=qiY
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 ~Pk0u{,4XQ
central rate 中央汇率;中心汇率 4yMW^:@
Central Registration Hong Kong Limited 香港中央证券登记有限公司 `=tyN@VC
Central Tender Board 中央投标委员会 8YY|;\F)J~
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 nbofYI$rd&
centralized budgetary and payments system 集中预算及支付制度 t$^l<ppQ
centred 12-month moving average 十二个月定位移动平均数 D)='8jV7
certificate of approval 批准证明书 ~Y5l+EF#
certificate of beneficial entitlement to property 资产权益证书 V6iL5&
certificate of compliance 合格证明书;合约完成证明书 kL@Wb/K JP
certificate of deposit [CD] 存款证 eR']#Q46{T
certificate of exemption from estate duty 豁免遗产税证明书 B\j~)vg
certificate of incorporation 公司注册证书;法团注册证书 mkvvNm3
certificate of incorporation of registered trustees 注册受托人法团证书 hJ%1
certificate of indebtedness [CI] 负债证明书 h
-_&MD/J
certificate of insurance 保险证书 "u}9@}*
certificate of interest 权益证明书;息票 -237Lx$/
certificate of means 资产证明书 @%tXFizh
certificate of participation 参与证明书 q5&Ci`
certificate of payment of profits tax 缴付利得税证明书 OKuD"
certificate of preference 特惠税证 p5c8YfM
certificate of rateable value 应课差饷租值证明书 ~pP0|B*%
certificate of registration 登记证书;注册证明书 pLoy
certificate of satisfaction 清偿证明书 "5DJu~
certificate of transfer 转让证明书 V7CoZnz
certificate to bearer 不记名证明书 DrS~lTf=>
certification 核证 ?s}
%
certification fee 核证费 Qqs"?Z,P
certified cheque 经银行证明可兑现的支票 ?`sy%G
certified public accountant [CPA] 执业会计师 !MZw#=D`
certified statement 经证明的报表 -Q$nA>trKA
cessation of business 停业 q/@dR{-
cession 分保 [_DPxM=V
C.F. Finance Company Limited 浙一财务有限公司 Qb^q+C)o]
chance 机会;中彩机会 s(@h 2:j
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 f%^'P"R
change of domicile 迁册 &R$Q\,
change to estimates 修订预算 kv|,b
change to the approved estimates of expenditure 核准开支预算的变动 _ P ,@
charge 费用;押记;抵押 ^,s?e.u$8`
charge number 税单号码 g%J./F=@3
charge on assets 资产的征税 sn\;bq
charge upon general revenue 从政府一般收入中拨款支付 u,i]a#K
chargeable 可予征收;应课税的 wuK=6RL
chargeable agreement for sale 可予征收印花税的买卖协议 .{dE}2^
chargeable income 应课税入息 ol!86rky
chargeable normal trading receipt 应课税的一般营业收入 H9"= p
chargeable profit 应课税利润 /MMtTB
H
chargeable to tax 应课税 OS7RQw1
charged to... 记入……帐目 +!>LY
chargee 承押记人 u?Hb(xZtg=
charge-holder 受押人 nW;kcS*A
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 f>iuHR*EXB
charging order 押记令 w[fDk1H)
chargor's right 押记人的权利 :uCdq`SaQl
charitable donation 慈善捐款 ?A=b6Um
charitable trust 慈善信托 tbj=~xYf
charity property 慈善财产 Z}Cqd?_')
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 i*tv,f.(
charter 章程;特许权 ~@c-*
charter of incorporation 成立章程 g,lY ut
chartered accountant 特许会计师 k'13f,o}
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 aPIr_7e
Chartered Institute of Public Finance and Accountancy [United Kingdom] L4974E?S
特许公共财政及会计学会〔英国〕 UOI^c
charterer 承租人 fp !:u
Chase Manhattan Asia Limited 美国大通亚洲有限公司 (9.yOc4
Chase Manhattan Bank 美国大通银行 tjzA)/T,4
chattels 实产 ,7/
_T\d<
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 hTS|_5b
Che Hsing Finance Company Limited 浙兴财务有限公司 ]mkJw 3
check-and-balance system 制约平衡制度 r#h {$iW
Chekiang First Bank Limited 浙江第一银行 >[K?fJ$+
cheque 支票 MQ w9X
Chiao Yue Finance Company Limited 侨裕财务有限公司 N=fz/CD)I
Chiba Bank, Ltd. 千叶银行 ]6~k4
Chicago Board of Options Exchange 芝加哥期权交易所 W7e4pR?w
Chicago Board of Trade 芝加哥交易所 =y;@?=T
Chicago Mercantile Exchange 芝加哥商品交易所 19y
0$e_V
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 CyTFb$Z
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 )mD\d|7f
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 pDDG_4E>
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 JLUms
child allowance 子女免税额 i&F~=Q`
China & South Sea Bank Limited 中南银行 LD.Ck6@
China Affairs Committee [Hong Kong Futures Exchange Limited] Z;*`fd?8
中国事务委员会〔香港期货交易所有限公司〕 v5Y@O|i#
China concept stock 中国概念股 pcpxe&S
China Construction Bank 中国建设银行 kyAs'R@z
China Development Division [Stock Exchange of Hong Kong Limited] `!Ln|_,d
中国发展科〔香港联合交易所有限公司〕 oI$V|D3 9
China Economic News 《中国经济新闻》 RK)l8c}
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 x`2pr
China State Bank Limited 国华商业银行 BR3mAF
Chinatrust Commercial Bank, Limited 中国信托商业银行 -uR{X G. D
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 mTd<2Hy
Chinese Bankers Club, Hong Kong 香港银行华员会 #eEvF
Chinese Banks' Association 香港华商银行公会 YRa4W.&Yn
Chinese Gold and Silver Exchange Society 金银业贸易场 [t}):}~F|
Chinese New Year bonus 年奖;年终花红 2]Fu
1
chit fund 银会 GVp
Chiyu Banking Corporation Limited 集友银行有限公司 hmzair3X
Chiyu Finance Company Limited 集友财务有限公司 q!*MH/R
Cho Hung Finance Limited 朝兴金融有限公司 c,BAa*]K
choses in action 无形动产;据法权产 j;0ih_Z@4W
chronological book 序时帐簿 i+U51t<
Chubu Securities Finance Company 中部证券金融公司 vahf]2jEB
Chung Khiaw Bank Limited 崇侨银行 NKh,z&
_5-
Chung Nan Finance Company Limited 中南财务有限公司 u[[/w&UV.,
Chuo Trust & Banking Co., Ltd. 中央信托银行 ( -2R{!A
Chuo Trust Asia Limited 中央信托亚洲有限公司 !u0U5>ccw
Citibank, N.A. 万国宝通银行 .CmL7
5
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 ?'LM7RE$X6
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司
oP-;y&AS
Citicorp International Limited 万国宝通国际有限公司 S-,kI
civil debt 民事债项 7,su f }=
Civil Service Pension Reserve Fund 公务员退休金储备基金 <j"O%y.
claim 申索;索偿;债权 }~GV'7d1
claim equalization fund 申索平衡基金 Q0SW;o7
claim for refund of property tax 申请发还物业税 XPVV+.
claim of debt 债权申索 g^n;IE$B
claim on bank 对银行的债权 w%~qB5wF6
claim to dividend 摊还债款申索 Zjt9vS)
claimant 申索人;索偿人 R`3x=q
claims statistics 申索统计数字 V<W02\Hs
class of insurance business 保险业务类别 [J:zE&aj
class of property 财产类别 ahoh9iJ
claw-back 递减率 'Z$jBL
clearance cost 清拆成本 Zih5/I
clearing 结算;票据交换;清算 B%(K0`G#X
clearing account 结算帐户 Fj3^
#ly
clearing and settlement system 结算和交收系统 g`{Dxb,t
clearing balance 结算差额 | @q9{h7
clearing bank 结算银行 B{4"$Mi
clearing cheque 交换支票 )+k[uokj
clearing house 结算所;票据交换所 jDp]R_i
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 [wIKK/O
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 -g$OOJB6
clearing member 结算会员 :7k`R62{
Clearing Members' Fund 结算会员基金 ;$[VX/A`f
clearing participant 结算参与者 59/Q*7ZJ
clearing rebate 结算费用的回佣 !xJFr6G~8
Clearing Rules [SEHK Options Clearing House Limited] =%)})
《结算规则》〔联交所期权结算所有限公司〕 {V=vnL--
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 o]
S`+ZcV
Clerk to the Board of Review 税务上诉委员会书记 % IPyCEJD
client 客户;委托人;当事人 3li q9P_
client agreement 客户协议 a(g$ d2H
client confidentiality 客户保密的责任 k$?&]! <o
client money 客户款项 !yk7HaP
client statement 客户结单 X`tOO
clients fund 客户资金 :(RL8
close 结算;收市;收盘 <EOg,"F
close a position 平仓;轧平头寸 5bF5~D(E
close company 股份不公开的公司 JN)"2}SE
close higher 收市时价位较高 B
;;cbY
close lower 收市时价位较低 y8}"DfU.
close mixed 收市时荣辱互见 MsSoX9A{D
close of exchange 交易所停市 +:b(%|
close of financial year 财政年度终结 LP8o7%sv!
close out 平仓 ;7)OSGR
close out a long position 平长仓 AV9:O{
close out a short position 平空仓 6J]~A0vsi}
close steady 收市时价格稳定 V9gVn?O0
close the gap 弥补差距 @eA %(C
closed position 平仓 AwA1&mh
closed-end investment corporation 股份固定的投资公司 :Z]/Q/$
close-out price 抛售价格 8[f8k3g
closing account 决算帐户 @ >
cdHv
closing balance 期终结余;收市结余 7kOE/>P?
closing price 收市价;收盘价 Kl!DKeF
closing quotation 收市价;收市行情 US"2O!u
closing rate 收市汇价;收盘汇率 rg"TJ"Q-
closing transaction 平仓交易 J~fuW?a]r
clothing levy 成衣税 S54gqc1S]
club deposit 零存整付存款 nJW_a&'
Code of Aid 《资助则例》 EF0Pt
Code of Banking Practice 《银行营运守则》 :R{x]sv
Code of Best Practice [Stock Exchange of Hong Kong Limited] u;QH8LK
《最佳应用守则》〔香港联合交易所有限公司〕 4$qNcMdz
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〕
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Code of Conduct for Persons Registered with the Securities and Futures Commission ]kzv8#
《证券及期货事务监察委员会注册人操守准则》 hw7~i
code of practice 实务守则;经营守则;执业守则 1+VY><=n
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 ]gjr+GV
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 *c!;^Qy p&
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 aGdpecv
Code on Pooled Retirement Funds 《集资退休基金守则》 KC#kss
Code on Share Repurchases [Share Repurchase Code] J,.j_ii`!
《公司购回本身股份守则》〔《股份购回守则》〕 |qQ{ 8T%)
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 ;,()wH
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 5XhK#X%:A
co-debtor 共同债务人 7=; D0SS
co-financing scheme 共同融资计划 t@l(xns V
cognizance 证明令 .Gjr`6R
coin 硬币 dw'<" +zO
coin replacement programme 硬币取缔计划 6sO
coin set 套装硬币 5~v(AB(x
coinage 硬币 rDK;6H:u{
Coinage Security Fund 硬币发行基金 $:T<IU[E
cold call 主动与准客户接触 *vRNG 3D/
collapse in prices 价格下泻;价格下挫;价格暴跌 dxk;@Tz
collateral 抵押品 F]/L!
collateral bond 担保债券 1kbT@
collateral loan 抵押贷款 f%`*ba"v
collateral security 附属抵押品 \Ac}R'
collection 征收;收取 &Bj,.dD/a
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 TXZ(mj?
collection of betting duty 收取博彩税 49iR8w?k
Collection Office [Inland Revenue Department] 收税处〔税务局〕 bS_y_9K
collective consumption 集体消费 uEc0/a :.
Collector 收税主任 cfrvy^>,
Collector of Rates 差饷征收官 ~| 4U@
Collector of Stamp Revenue 印花税署署长 p} t{8j>
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 V=G b>_d
combined surplus 合并盈余 pil0,r
$D
combined visible and invisible trade account 有形及无形贸易合并帐目 )< &B