C: ?ch?q~e)
pf'DbY!
calendar year figure 历年数字 <gi~:%T
call 催缴通知;认购期权 :Ni#XZ{F-/
call deposit 通知存款;活期存款 cQ<|Of
call loan 短期同业拆借;通知贷款 ]8wm1_qV
call margin 补仓;追加保证金 ma-GvWD2
call market 短期同业拆放市场 s@&3;{F6D
call money 短期同业拆借;活期贷款 VDOC>
call option 认购期权;看涨期权 Cxq|N]E
call price 赎回价格;提前赎回价 tvf.K+
call warrant 认购认股权证;回购认股权证 wz3X;1l`c
callable share 可收回股份;可兑付股份 JAKs [@:
called up share capital 已催缴股本 3mofp`e
Canadian Dollar [CAD] 加拿大元 nygGI_[l
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 HD#>K 7
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 5JaLE5-
cancellation price 取消费 DqY"N]
cap 上限 l"JM%LV
capital 资本;资金 @ NDcO,]
Capital Accord 《资本协定》 K:-jn}i?/
capital account 资本帐;非经常帐 ~D5FnN9
capital account commitment balance 资本帐承担额结余 ]:@{tX7c
Capital Adequacy Directive [CAD] 《资本充足指引》 6X9$T11Vc
capital adequacy ratio [CAR] 资本充足比率 |APOTQV
capital allowance 资本免税额 c
nv%J}wq
capital alteration 资本变更 _,0.h*c
capital and liabilities ratio 资本负债比率 /,uxj5_cT
capital and liquidity requirement 资本与流动资金的规定 CvRCcSJM\2
capital appreciation 资本增值 |qguLab(
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〕 I 2AQ
G
capital assets 资本资产 g&$5!ifgi
capital at risk 风险资本 KsTGae;ds
capital base 资本基础;资金基础 q p}2
capital charges 资本支出;资本费用 HfH+U&
capital commitment 资本承担 1H.;r(c
capital contribution certificate 出资证明书 h{o,*QL
capital convergence 划一资本充足比率 `+(n+QS _
capital cost 资本成本;建设成本;建设费用 bxPa|s?
capital cover 资本保证 {q$U\y%Rq
capital deficit 资本亏绌;资本赤字 w5y.kc;
capital divided into shares 资本分成股份 e8):'Cb
capital element 资本因素;资本部分 J
V}7c$_
capital equipment 资本设备 8IL5:7H8
capital expenditure 资本开支;非经常开支 v
-)<nox
capital expenses 资本费用 <(TAA15Xol
capital financing 筹集资本;以非经常收入支付非经常开支的结算 $X:,Q,?
capital flow 资金流量 h&i(Kfv*
capital formation 资本形成;集资 Q'cWqr
capital formation figure 资本组合数字 VJ'-"8tY&
capital fund 资本基金 6(?@B^S>2
capital gain 资本增益;资本增值 n%\\1
capital gains tax 资本增值税 /|NyO+Io
capital goods 资本财货;资本货物 GD}rsBQNkJ
capital grant 非经常补助金;非经常拨款;建设补助金 um]N]cCD`
capital grant cycle 建设补助金周期 ]3|h6KWq
capital injection 注入资本;注资 r
UZN$="N
capital input 投入资本 >cjxu9Vr1K
capital intensity 资本密集度 HQ=pf >
capital intensive 资本密集 jQz^)8)B
capital investment 资本投资 }Gb^%1%M
Capital Investment Fund 资本投资基金 %vf;qVoA~
capital loss 资本损失 $=>:pQbBVX
capital maintenance 资本保值;资本保留 aVVE2:M
capital market 资本市场;资金市场 q4@+Pi)
capital market instrument 资本市场票据 #,lbM%a
capital money 资本款项 D5@}L$u
capital money subject to a trust 信托财产资本 7 v3%dCvf
capital movement 资本流动 %NlmLWF.
capital nature 资本性质 >~_>.R+{
capital outlay 资本支出 xzMpT ZQ
capital portion 资本部分 $hk_v~zM
capital profit 资本利润 *WzPxQ_
capital project 基本工程项目;非经常开支项目 s#0m
capital receipt 资本收入 N8r+Q%ov
capital redemption 资本赎回 "lA$;\&
capital redemption business 资本赎回业务 e6jdSn
capital redemption contract 资本赎回合约 <;b
capital redemption reserve 资本赎回储备 WpI5C,3Z!l
capital reduction 资本减缩;减资 WV|9d}5
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] YE"MtL {
股本削减计划〔香港联合交易所有限公司〕 c7?|Tipc
capital repayment 偿还资本 RvVF^~u
capital reserve 资本储备;后备资本 @*T8>
capital revenue 资本收益;非经常收入 S=w ~bz,/
capital spending 资本开支;资本支出;非经常开支 *0a7H$iQ(]
capital stock 股本 S +73 /Vs
capital stock subscription 认缴股本;认购股本 bw#\"uJ
capital subsidy 建设津贴;基本建设津贴 s5d[sx
capital subvention 非经常资助金 tUfze9m
capital sum 资本额 odcrP\S
capital tax 资本税 jP3 ~O
capital transfer tax 资本转移税 n
n8N 9w
capital turnover 资本周转率 L<<v
capital value 资本价值 N9Fu
capital works project 基本工程项目 HwMe^e;
Capital Works Reserve Fund 基本工程储备基金 |])Ko08*tE
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 7V\M)r{q7
capitalization 资本化;资本总额 MhFj>t
capitalization of interest 利息化作本金 \gZjq]3
capitalized interest 化作本金的利息 $U_1e'
capitalized loan 转作资本的贷款 H:1F=$0I9
capitalized value 资本还原值;资本化价值 %s%e5hU
capitation grant 按人计算的补助金 QmPHf*w[
captive insurance business 专属自保保险业务 5FNf)F
car insurance 汽车保险 p_3VFKq>0
Caribbean Development Bank 加勒比开发银行 5bK:sht
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] Z q}Cl'f
意大利嘉利堡银行 7,9zj1<
cartel 同业联盟;卡特尔 c%n%,R>
cartelized rates system 联营式利率制度 #0qMYe>Y
cash 现金;现款 exm*p/
cash accounting system 现金会计制度 R&R{I/;i*.
cash acquisition 以现金投资所得的资产 W9SEYkg
cash allowance 现金津贴 f V/
cash assets 现金资产 rlDJHR6
cash at bank 银行现金;银行存款 UB;~Rf( .
cash balance 现金结余 q*>|EJR^Rw
cash basis 现金收付制;收付实现制 A56aOI=
cash basis accounting 现金收付制会计;收付实现制会计 xaSiG
cash bonus 现金红利 QF_K^(
cash book 现金出纳帐;现金簿 #Bn7Cc
cash client 现金客户 %}Ob~m>P
cash commission rebate 现金回佣 GZFLJu
cash compensation 现金补偿 na4^RPtN\e
cash contribution 现金承担额;现金分担额 Y2p~chx9
cash cost 直接费用;现金成本 5th\_n}N2/
cash coupon 现金礼券 F>3fP
cash credit 现金信贷 ;%i.@@:IQ
cash deficit 现金赤字 xF9PjnWF=
cash deposit and withdrawal 现金收支 $0E_4#kwB
cash disbursement journal 现金支出日记簿 1T7;=<g`
cash disbursement slip 现金支出传票;现金支出单 fNi_C"<
cash flow 现金流量;银根 K*
0]*am|v
cash flow lending 流动现金放款;无抵押融资 m4T`Tg#P
cash flow statement 现金流量表;现金流动表 nr9cG/"
cash flow surplus 现金流量盈余 k{$Mlt?&-
cash in hand 库存现金;手头现金 w~9=6|_
cash in till 备用现金 {I_I$x_
cash in transit 运送中现金;在运现金 m`ab5<%Gn
cash input 投入现金 (V~PYf%
cash input figure 现金投入数字 {?'c|\n Li
cash limit 现金支出限额;现金限额 Wr;?t!
cash margin 现金保证金 p>]2o\["
cash market 现货市场;现金交易市场 &5wM`
cash offer 现金要约;现金补偿额 R_DZJV O
cash payment 现金付款;现金支付 oG;;='*
cash position 现金头寸 V$ss[fX
cash price 现金价格 b<rJ@1qtJ
cash receipts journal 现金收入日记簿 ]+0I8eerd
cash receiving slip 现金收入传票;现金收入单 thSo,uGlW
cash settlement 现金结算 )wYbcH
cash surplus 现金盈余 80ms7 B
cash with order 订货付现;凭票即付 d~J4&w
cashier's order 银行本票 wms8z
cashier's order outstanding 未承兑的银行本票 U5wO;MA
cash-limited subhead 有现金支出限额的分目 cS1BB#N0
cash-sweep 现金彩票活动 |2~fOyA+
casual client “散客”;“散户” >;@hA*<
CCASS Depository 中央结算系统证券存管处 eqE%ofW
CCIC Finance Limited 中芝兴业财务有限公司 nM)H2'%kL&
cedant 分出者 [P_1a`b
ceding company 分出公司 @oL<Ioh
ceding insurer 分出保险人 vl}uHdeP9
ceiling 上限 pn~$u
ceiling price 最高限价 \uV;UH7qe
central bank 中央银行 FPPGf!Eq
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 nMHs5'_y
central banking 中央银行业务 $.@)4Nu!_
central banking function 中央银行职能 ztS'Dp}q<
Central Clearing and Custodian System 中央结算及托管系统 O8:,XTAN
Central Clearing and Depository System 中央结算及存管系统 LA^H213N|
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 xcYYo'U
central clearing house 中央结算所 ^m:?6y_uw
central clearing system 中央结算制度;集体交收系统 Ge;plD-f
central custody system 中央托管系统 "i1~YE
central depository 中央存管处 8^N"D7{mO
central depository system 中央证券存管制度 l0$
+)FKd
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 COK7 i^
central rate 中央汇率;中心汇率 u{ .UZTn
Central Registration Hong Kong Limited 香港中央证券登记有限公司 x~tG[Y2F?
Central Tender Board 中央投标委员会 7MT[fA8^
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 k iCg+@nT
centralized budgetary and payments system 集中预算及支付制度 b1;80P/:D
centred 12-month moving average 十二个月定位移动平均数 ^4yFLqrC
certificate of approval 批准证明书 GZ];U]_
certificate of beneficial entitlement to property 资产权益证书 daZY;_{"o
certificate of compliance 合格证明书;合约完成证明书 A%s"WSx,
certificate of deposit [CD] 存款证 vx_v/pD
certificate of exemption from estate duty 豁免遗产税证明书 >p 7e6%
certificate of incorporation 公司注册证书;法团注册证书 RSY{IY
certificate of incorporation of registered trustees 注册受托人法团证书 cwxO|
.m
certificate of indebtedness [CI] 负债证明书 G =+ sW
certificate of insurance 保险证书 i=<N4Vx
certificate of interest 权益证明书;息票 b&Sk./
J6
certificate of means 资产证明书 bg)yliX
certificate of participation 参与证明书 9c1n
certificate of payment of profits tax 缴付利得税证明书 DP NUm<>
certificate of preference 特惠税证 XoaB X2
certificate of rateable value 应课差饷租值证明书 f&Bu_r
certificate of registration 登记证书;注册证明书 of^N4
certificate of satisfaction 清偿证明书 E0}jEl/{
certificate of transfer 转让证明书 bd2"k;H<o
certificate to bearer 不记名证明书 `1KZ14K
certification 核证 ;o#R(m@Lx
certification fee 核证费 ET`;TfqM
certified cheque 经银行证明可兑现的支票 xXu/CGzG
certified public accountant [CPA] 执业会计师 >i4UU0m
certified statement 经证明的报表 Rd5r~iT
cessation of business 停业 G?MNM -2
cession 分保 7b,u|F
C.F. Finance Company Limited 浙一财务有限公司 >w?O?&Q$
chance 机会;中彩机会 J~:/,'Ea
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 mYN|)QVKy
change of domicile 迁册 KwRO?G9&
change to estimates 修订预算 )A['+s
change to the approved estimates of expenditure 核准开支预算的变动 ![iAALPNl
charge 费用;押记;抵押 Ng,#d`Br
charge number 税单号码 %97IXrE
charge on assets 资产的征税 TUiXE~8=
charge upon general revenue 从政府一般收入中拨款支付 :(Feg 2c
chargeable 可予征收;应课税的 t HPC
chargeable agreement for sale 可予征收印花税的买卖协议 g4I&3 M
chargeable income 应课税入息 c;ELAns>
chargeable normal trading receipt 应课税的一般营业收入 >b0e"eGt
chargeable profit 应课税利润 ^6ZA2-f/<8
chargeable to tax 应课税 v>$GVCY
charged to... 记入……帐目 EpCUL@+
chargee 承押记人 eGblQGRS
charge-holder 受押人 SN'LUwaMp!
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 2`l$uEI3oJ
charging order 押记令 F#Oqa^$(
chargor's right 押记人的权利 Eq.?Ga
charitable donation 慈善捐款 (CH F=g
charitable trust 慈善信托 ;{Y|n_
charity property 慈善财产 b'^-$
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 UPPDs "
charter 章程;特许权 y2^r.6"O
charter of incorporation 成立章程 Fp06a!7<
chartered accountant 特许会计师 >b |l6#%
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 ){")RrD(
Chartered Institute of Public Finance and Accountancy [United Kingdom] y8wOJZ<K
特许公共财政及会计学会〔英国〕 ^Yn{Vi2.
charterer 承租人 h8O[xca/~
Chase Manhattan Asia Limited 美国大通亚洲有限公司 @B~/0
9
Chase Manhattan Bank 美国大通银行 S~}?6/G.
chattels 实产 &S<tX]v
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 s&M6DFlA
Che Hsing Finance Company Limited 浙兴财务有限公司 Q/=L(_1l
check-and-balance system 制约平衡制度 pP)0 l
Chekiang First Bank Limited 浙江第一银行 Tfgx>2
cheque 支票 ~y^#?;
Chiao Yue Finance Company Limited 侨裕财务有限公司 d"nE+pgE
Chiba Bank, Ltd. 千叶银行 z_<
7T4
Chicago Board of Options Exchange 芝加哥期权交易所 w-|i8%X
Chicago Board of Trade 芝加哥交易所 aIZ@5w"7
Chicago Mercantile Exchange 芝加哥商品交易所 z8= Gc$w!
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 &|26x
>
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 U\
y?P:yy
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 L$@^EENS
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 6$b"tdP
child allowance 子女免税额 >wM%|j'
China & South Sea Bank Limited 中南银行 n4ce)N@
China Affairs Committee [Hong Kong Futures Exchange Limited] Cfb/f]*M
中国事务委员会〔香港期货交易所有限公司〕 -";'l@D=
China concept stock 中国概念股 V4 Pf?g
China Construction Bank 中国建设银行 JQE^ bcr
China Development Division [Stock Exchange of Hong Kong Limited] L;5jhVy
中国发展科〔香港联合交易所有限公司〕 Sy'/%[+goJ
China Economic News 《中国经济新闻》 FymA_Eq
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 ,ibI@8;#~'
China State Bank Limited 国华商业银行 z(>{"t<C
Chinatrust Commercial Bank, Limited 中国信托商业银行 @iy ^a
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 oFHVA!lqe
Chinese Bankers Club, Hong Kong 香港银行华员会 $ah, $B
Chinese Banks' Association 香港华商银行公会 _$wWKJy9
Chinese Gold and Silver Exchange Society 金银业贸易场 #d*mG =
Chinese New Year bonus 年奖;年终花红 _W]2~9
chit fund 银会 CjOaw$s
Chiyu Banking Corporation Limited 集友银行有限公司 av gGz8
Chiyu Finance Company Limited 集友财务有限公司 R',|Jf=`
Cho Hung Finance Limited 朝兴金融有限公司 zY\v|l<T
choses in action 无形动产;据法权产 Zo;@StN3}T
chronological book 序时帐簿 H[<"DP
Chubu Securities Finance Company 中部证券金融公司 1B6Go
Chung Khiaw Bank Limited 崇侨银行 bI@+Or
Chung Nan Finance Company Limited 中南财务有限公司 ).N }x^
Chuo Trust & Banking Co., Ltd. 中央信托银行 .ymR%X_k
Chuo Trust Asia Limited 中央信托亚洲有限公司 S]9:3~
Citibank, N.A. 万国宝通银行 }o=R7n%
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 :{LVS
nG
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 \ H<'W"
Citicorp International Limited 万国宝通国际有限公司 Fmt5"3B
civil debt 民事债项 ePIBg(
Civil Service Pension Reserve Fund 公务员退休金储备基金 23pHB|X
claim 申索;索偿;债权 T!pWU*aB
claim equalization fund 申索平衡基金 X||oiqbY
claim for refund of property tax 申请发还物业税 0FjSa\ZH
claim of debt 债权申索 (~}yt .7K
claim on bank 对银行的债权 jLD=EJ
claim to dividend 摊还债款申索 #TZYe4#f
claimant 申索人;索偿人 RX=C)q2c
claims statistics 申索统计数字 ]J;^< 4l
class of insurance business 保险业务类别 mmTc.xh
class of property 财产类别 *u
3K8"XZ
claw-back 递减率 9:fVHynr
clearance cost 清拆成本 z6|P]u
clearing 结算;票据交换;清算 O jE wJ$$
clearing account 结算帐户 5U3="L
clearing and settlement system 结算和交收系统 8\. #
clearing balance 结算差额
Cg}cD.
clearing bank 结算银行 (
y2%G=.j
clearing cheque 交换支票 HP. j.
clearing house 结算所;票据交换所 b,KQG|k
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 &Zd{ElM
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 R7ZxS
clearing member 结算会员 w;}P<K
Clearing Members' Fund 结算会员基金 ,U],Wu)
clearing participant 结算参与者 WkXa%OZ
clearing rebate 结算费用的回佣 i)+@'!6
Clearing Rules [SEHK Options Clearing House Limited] !wJ~p:vRdY
《结算规则》〔联交所期权结算所有限公司〕 9N5&N3
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 r$=iM:kERC
Clerk to the Board of Review 税务上诉委员会书记 {]Nvq9?
client 客户;委托人;当事人 |"5NI'X?
client agreement 客户协议 eDX{}Dq(
client confidentiality 客户保密的责任 6n
client money 客户款项 UXDd8OJL
client statement 客户结单 (t>BO`,
clients fund 客户资金 jNaK]
close 结算;收市;收盘 rVt6tx
close a position 平仓;轧平头寸 ~U~KUL|
close company 股份不公开的公司 _?Rprmjx}
close higher 收市时价位较高 Y71io^td~j
close lower 收市时价位较低 *]W{83rXQ
close mixed 收市时荣辱互见 ;pBSGr9
close of exchange 交易所停市 ,kpkXK
close of financial year 财政年度终结 Zh{Pzyp
close out 平仓 yJppPIW^
close out a long position 平长仓 -%5*c61
close out a short position 平空仓 (pREo/ T
close steady 收市时价格稳定 ]6GdB3?UVM
close the gap 弥补差距 &Jk0SUk MP
closed position 平仓 8JJqEkQ
closed-end investment corporation 股份固定的投资公司 Fv.}w_
close-out price 抛售价格 %gkRG66
closing account 决算帐户 HP:ee+n
closing balance 期终结余;收市结余 1bYc^(z0
closing price 收市价;收盘价 ]
RN&s
closing quotation 收市价;收市行情 C6M|A3^T
closing rate 收市汇价;收盘汇率 crz )F"
closing transaction 平仓交易 aVNRhnM
clothing levy 成衣税 *q=pv8&*s
club deposit 零存整付存款 ">v76%>Z7
Code of Aid 《资助则例》 g&`e2|[7
Code of Banking Practice 《银行营运守则》 #[qmhU{s
Code of Best Practice [Stock Exchange of Hong Kong Limited] =n
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《最佳应用守则》〔香港联合交易所有限公司〕 8l~]}2LAs
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〕 L1VUfEG-
Code of Conduct for Persons Registered with the Securities and Futures Commission Ha[Bf*
《证券及期货事务监察委员会注册人操守准则》 brl(7_2
code of practice 实务守则;经营守则;执业守则 PL@hsZty~c
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 vCb3Ra~L`
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 )%- FnW
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 ]p\7s
Code on Pooled Retirement Funds 《集资退休基金守则》 mHM38T9C%
Code on Share Repurchases [Share Repurchase Code] b" 1a7
《公司购回本身股份守则》〔《股份购回守则》〕 FF0N{bY
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 3yszfWr
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 ,5mK_iUw3
co-debtor 共同债务人 "n^h'// mn
co-financing scheme 共同融资计划 d/v{I
cognizance 证明令 SGXXv
coin 硬币 f<=<:+
coin replacement programme 硬币取缔计划 S*Qip,u
coin set 套装硬币 %\6|fKB4<
coinage 硬币 :rk=(=@8`
Coinage Security Fund 硬币发行基金 fINF;TK
cold call 主动与准客户接触 aqQ
YU5l4~
collapse in prices 价格下泻;价格下挫;价格暴跌 6y)TXp
collateral 抵押品 47|Lk]+O
collateral bond 担保债券 n;@PaE^8=
collateral loan 抵押贷款 )D{L<.i_
collateral security 附属抵押品 b^~ keQ
collection 征收;收取 A5S9F8Q/]
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 O:IU|INq8
collection of betting duty 收取博彩税 *T-+Pm-Cq
Collection Office [Inland Revenue Department] 收税处〔税务局〕 FIL?nkYEO
collective consumption 集体消费 (0 /,R
Collector 收税主任 LBq~?Q.e
Collector of Rates 差饷征收官 3k.{gAZKh
Collector of Stamp Revenue 印花税署署长 nsKl3}uU
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕
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