C: Og"\@n
@BqSu|'Du,
calendar year figure 历年数字 TL([hR _
call 催缴通知;认购期权 3@mW/l>X
call deposit 通知存款;活期存款 d0-T\\U
call loan 短期同业拆借;通知贷款 9TV1[+JWe
call margin 补仓;追加保证金 uG4Q\,R
call market 短期同业拆放市场 %~qY\>
call money 短期同业拆借;活期贷款 JPkI+0
call option 认购期权;看涨期权 EV N:3
call price 赎回价格;提前赎回价 5}`e"X
call warrant 认购认股权证;回购认股权证 MW)=l
| G
callable share 可收回股份;可兑付股份 jNP%BNd1f
called up share capital 已催缴股本 3!u:*ibt
Canadian Dollar [CAD] 加拿大元 eed!SmP
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 >~\CiV4^
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 7R>Pk9J
cancellation price 取消费 @%[
VegT
cap 上限 r#WAS2.TP
capital 资本;资金 q#.+P1"U
Capital Accord 《资本协定》 P6;Cohfh
capital account 资本帐;非经常帐 p}h9>R
capital account commitment balance 资本帐承担额结余 rTM0[2N
Capital Adequacy Directive [CAD] 《资本充足指引》 o`\@Yq$.
capital adequacy ratio [CAR] 资本充足比率 (?~*.g!
capital allowance 资本免税额 [2nPr^
capital alteration 资本变更 r<-@.$lf
capital and liabilities ratio 资本负债比率 #l_hiD`;r
capital and liquidity requirement 资本与流动资金的规定 /` 4B-Y4M4
capital appreciation 资本增值 k_7agW
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〕 cy#N(S[ 1
capital assets 资本资产 ]o*-|[^?
capital at risk 风险资本 D,,
x<JG|
capital base 资本基础;资金基础 -P=Hp/ELi
capital charges 资本支出;资本费用 9E]7Etfw
capital commitment 资本承担 NU!B|l
capital contribution certificate 出资证明书 O:W4W=K
capital convergence 划一资本充足比率 d# q8-
capital cost 资本成本;建设成本;建设费用 &BQ%df<y\
capital cover 资本保证 LArfX,x3i
capital deficit 资本亏绌;资本赤字 Vc|uQ8Mi
capital divided into shares 资本分成股份 jW_FaPW(p
capital element 资本因素;资本部分 Mt+ggF.
capital equipment 资本设备 \FjY;rqfKe
capital expenditure 资本开支;非经常开支 ;.b^A
capital expenses 资本费用 (Kaunp5_`
capital financing 筹集资本;以非经常收入支付非经常开支的结算 K"9V8x3Wg
capital flow 资金流量 y`-5/4
capital formation 资本形成;集资 Qb&gKQtt@
capital formation figure 资本组合数字 F[==vte|
capital fund 资本基金 RTv zS]
capital gain 资本增益;资本增值 oH kjMqju
capital gains tax 资本增值税 qn~:B7f
capital goods 资本财货;资本货物 5`[B:<E4
capital grant 非经常补助金;非经常拨款;建设补助金 w1
tg7^(@
capital grant cycle 建设补助金周期 Q)}z$h55
capital injection 注入资本;注资 5tl uS
capital input 投入资本 HDT-f9%}<4
capital intensity 资本密集度 D^\2a;[AxA
capital intensive 资本密集 2V =bE-
capital investment 资本投资 "3:TrM$|A
Capital Investment Fund 资本投资基金 $7bux1L
capital loss 资本损失 glP
W9q,f
capital maintenance 资本保值;资本保留 pt-
1>Ui
capital market 资本市场;资金市场 +@5*_n\e`
capital market instrument 资本市场票据 y7Sj^muBY
capital money 资本款项 jd?NN:7
capital money subject to a trust 信托财产资本 {-)*.l=
capital movement 资本流动 x>~.cey
capital nature 资本性质 Q1?0]5
capital outlay 资本支出 y`.m'n7>P
capital portion 资本部分 ^ ]CQd
capital profit 资本利润 qn|~z@"
capital project 基本工程项目;非经常开支项目 5mB'\xGO2
capital receipt 资本收入 z7um9g
capital redemption 资本赎回 TeWpdUCO
capital redemption business 资本赎回业务 $(eqZ<y
capital redemption contract 资本赎回合约 ?<-ins
capital redemption reserve 资本赎回储备 oY0`igH
capital reduction 资本减缩;减资 f3HleA&&
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] xEvm>BZi
股本削减计划〔香港联合交易所有限公司〕 T&~7*j(|e
capital repayment 偿还资本 xl;0&/7e
capital reserve 资本储备;后备资本 c %.vI
capital revenue 资本收益;非经常收入 \h 1 T/_4
capital spending 资本开支;资本支出;非经常开支 My JG2C#R
capital stock 股本 6pY<,7t0
capital stock subscription 认缴股本;认购股本 Y'v;!11#
capital subsidy 建设津贴;基本建设津贴 y]TNjLpo$
capital subvention 非经常资助金 7H5t!yk|9
capital sum 资本额 F otHITw[
capital tax 资本税 _f@,
>l
capital transfer tax 资本转移税 6b9&V`
capital turnover 资本周转率 ;gNoiAxW
capital value 资本价值 52d8EGC
capital works project 基本工程项目 ZMI
vzQYI
Capital Works Reserve Fund 基本工程储备基金 N"rZK/@}
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 %H'*7u2
capitalization 资本化;资本总额 Q XV8][
capitalization of interest 利息化作本金 qb1[-H
capitalized interest 化作本金的利息 {kp^@
capitalized loan 转作资本的贷款 %e'Z.vm
capitalized value 资本还原值;资本化价值 , 1`-u$
capitation grant 按人计算的补助金 2%(RB4+
captive insurance business 专属自保保险业务 *oU-V#
car insurance 汽车保险 Y]>Qu f.!
Caribbean Development Bank 加勒比开发银行 O)Mf/P'
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] "/}cV5=Z
意大利嘉利堡银行 J{bNx8.&
cartel 同业联盟;卡特尔 ;IYH5sG{
cartelized rates system 联营式利率制度 KK4"H]!.
cash 现金;现款 .WT^L2l%
cash accounting system 现金会计制度 kw.IVz<
cash acquisition 以现金投资所得的资产 mFXkrvOf,
cash allowance 现金津贴 K7N.gT*4
cash assets 现金资产 a5xmIp@6
cash at bank 银行现金;银行存款 "ZLujpZcG
cash balance 现金结余 +1j+%&).
cash basis 现金收付制;收付实现制 N_Y*Z`Xb
cash basis accounting 现金收付制会计;收付实现制会计 /l@h[}g+d-
cash bonus 现金红利 2>!?EIE7
cash book 现金出纳帐;现金簿 EU"J'?
cash client 现金客户 CiSl0
cash commission rebate 现金回佣 Yab=p
9V;;
cash compensation 现金补偿 ~ GW8|tw
cash contribution 现金承担额;现金分担额 "~HV!(dRMC
cash cost 直接费用;现金成本 '{(/C?T
cash coupon 现金礼券 xMAb=87_
cash credit 现金信贷 Om=*b#k
cash deficit 现金赤字 Zc9j_.?*
cash deposit and withdrawal 现金收支 dn)pVti_
cash disbursement journal 现金支出日记簿 }^R_8{>k
cash disbursement slip 现金支出传票;现金支出单 Jf{
M[ z
cash flow 现金流量;银根 @*rED6zH
cash flow lending 流动现金放款;无抵押融资 b[_${in:
cash flow statement 现金流量表;现金流动表 5};$>47m
cash flow surplus 现金流量盈余 .A2u7*h&
cash in hand 库存现金;手头现金 t@O4!mFH
cash in till 备用现金 9M$N>[og
cash in transit 运送中现金;在运现金 f8'$Mn,
cash input 投入现金 O#5ll2?
cash input figure 现金投入数字 , JUP
cash limit 现金支出限额;现金限额 p*
cash margin 现金保证金 8K/o /
cash market 现货市场;现金交易市场 q4rDAQyPO
cash offer 现金要约;现金补偿额 >7^+ag~&
cash payment 现金付款;现金支付 Vt!<.8&`
cash position 现金头寸 _noQk3N
cash price 现金价格 \"u3x.!
cash receipts journal 现金收入日记簿 A->y#KQ
cash receiving slip 现金收入传票;现金收入单 'F[ C 4
cash settlement 现金结算 +#d}3^_]
cash surplus 现金盈余 2!4.L&Ki
cash with order 订货付现;凭票即付 '#b7Z?83C
cashier's order 银行本票 "<J%@
cashier's order outstanding 未承兑的银行本票 0u"/7OU
cash-limited subhead 有现金支出限额的分目 5@{+V!o,
cash-sweep 现金彩票活动 ]O;Hlty(g
casual client “散客”;“散户” 8{GRrwQ>
CCASS Depository 中央结算系统证券存管处 23;e/Qr
CCIC Finance Limited 中芝兴业财务有限公司 BOQeP/>
cedant 分出者 <.h\%&'U
ceding company 分出公司 i;Y@>-[e<
ceding insurer 分出保险人 j_r7oARL
ceiling 上限 7q] @Jx9
ceiling price 最高限价 k9^Vw+$m
central bank 中央银行 #Rkld v'
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 )
-C9W7?I
central banking 中央银行业务 XI*_ti
central banking function 中央银行职能 iWN-X
(
Central Clearing and Custodian System 中央结算及托管系统 u8wZ2j4S
Central Clearing and Depository System 中央结算及存管系统 O(( kv|X4
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 `=0J:
central clearing house 中央结算所 ~',}]_'oR-
central clearing system 中央结算制度;集体交收系统 I'[hvp
central custody system 中央托管系统 z]YP
central depository 中央存管处 zTa>MzH1-;
central depository system 中央证券存管制度 5w#*JK
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 '%m0@5|hCD
central rate 中央汇率;中心汇率 /Lc=
K<
Central Registration Hong Kong Limited 香港中央证券登记有限公司 2z\4?HJy
Central Tender Board 中央投标委员会 7Pc0|Z/
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 w$5N6
centralized budgetary and payments system 集中预算及支付制度 {xC CUU
centred 12-month moving average 十二个月定位移动平均数 'ZHu=UT7_
certificate of approval 批准证明书 WLAJqmC]
certificate of beneficial entitlement to property 资产权益证书 Hhbf9)
certificate of compliance 合格证明书;合约完成证明书 ikGH:{
certificate of deposit [CD] 存款证 yMNLsR~ rh
certificate of exemption from estate duty 豁免遗产税证明书 LxGE<xj|V%
certificate of incorporation 公司注册证书;法团注册证书 #c0
dZ
certificate of incorporation of registered trustees 注册受托人法团证书 l}DCK
certificate of indebtedness [CI] 负债证明书 IKK<D'6
certificate of insurance 保险证书 K+` Vn
certificate of interest 权益证明书;息票 :);]E-ch
certificate of means 资产证明书 ZHshg`I`
certificate of participation 参与证明书 Te8BFcJG
certificate of payment of profits tax 缴付利得税证明书 id-VoHdK
certificate of preference 特惠税证 Hr$oT=x[
certificate of rateable value 应课差饷租值证明书 LaZF=<w(
certificate of registration 登记证书;注册证明书 k:4?3zJI
certificate of satisfaction 清偿证明书 bmAgB}Ior
certificate of transfer 转让证明书 sK:,c5^
certificate to bearer 不记名证明书 {I|k@
certification 核证 8i;N|:WdH
certification fee 核证费 v}IP%84
certified cheque 经银行证明可兑现的支票
:*M\z3`k
certified public accountant [CPA] 执业会计师 r<oI4px
certified statement 经证明的报表 k"SmbFn%N0
cessation of business 停业 bH41#B
cession 分保 oPNYCE
C.F. Finance Company Limited 浙一财务有限公司 WRAW%?$
chance 机会;中彩机会 (%>Sln5hq
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 NEO~|B*oDU
change of domicile 迁册 `~(C\+gUp
change to estimates 修订预算 Siw9_c
change to the approved estimates of expenditure 核准开支预算的变动 r2T?LO0N{
charge 费用;押记;抵押 LoG@(g&)
charge number 税单号码 Yi[dS`,d
charge on assets 资产的征税 t.pg;#
charge upon general revenue 从政府一般收入中拨款支付 LeW.uh3.
chargeable 可予征收;应课税的 qD\%8l.]Z
chargeable agreement for sale 可予征收印花税的买卖协议 (nrrzOax
chargeable income 应课税入息 co3H=#2a
chargeable normal trading receipt 应课税的一般营业收入 \i-jME(sN
chargeable profit 应课税利润 c
3@SgfKmk
chargeable to tax 应课税 Vk_*]wU
charged to... 记入……帐目 |Z;wk&
chargee 承押记人 $EJ*x$
charge-holder 受押人 |?Q(4(D`*
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 &Jj> jCg
charging order 押记令 E|9LUPcb
chargor's right 押记人的权利 .bl0w"c^qq
charitable donation 慈善捐款 }bznx[4?I
charitable trust 慈善信托 L>UYR++<6
charity property 慈善财产
A!k}
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 FbM5Bqv
charter 章程;特许权 ^@L[0Z`
charter of incorporation 成立章程 U8-9^}DBA
chartered accountant 特许会计师 ~+>M,LfK
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 wZa;cg.-q
Chartered Institute of Public Finance and Accountancy [United Kingdom] (r[<g*+3
特许公共财政及会计学会〔英国〕 A2&&iL=j/
charterer 承租人 !E_uQ?/w]Z
Chase Manhattan Asia Limited 美国大通亚洲有限公司 z K8#gif@
Chase Manhattan Bank 美国大通银行 ~DZ;l/&Mz7
chattels 实产 p2~Q
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 &SN$D5U'
Che Hsing Finance Company Limited 浙兴财务有限公司 (P#2Am$
check-and-balance system 制约平衡制度 o33{tUp'
Chekiang First Bank Limited 浙江第一银行 t=\V&,
cheque 支票 ;(0:6P8I
Chiao Yue Finance Company Limited 侨裕财务有限公司 `A
<yDy
Chiba Bank, Ltd. 千叶银行 UxicqkX
Chicago Board of Options Exchange 芝加哥期权交易所 24N,Bo
3
Chicago Board of Trade 芝加哥交易所 Dlj=$25
Chicago Mercantile Exchange 芝加哥商品交易所 N/?MsrZw
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 HHnabSn}{q
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 MF\n@lX
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 jX&&@zMq
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 \wRr6-!_
child allowance 子女免税额 \>=YxB q
China & South Sea Bank Limited 中南银行 GvzPT2E!
China Affairs Committee [Hong Kong Futures Exchange Limited] 8)POEY4
中国事务委员会〔香港期货交易所有限公司〕 3n:<oOV
China concept stock 中国概念股 Aq'%a)Y2
China Construction Bank 中国建设银行 h/TPd]
China Development Division [Stock Exchange of Hong Kong Limited] Bh' vr3|
中国发展科〔香港联合交易所有限公司〕 eBAB7r/7
China Economic News 《中国经济新闻》 KR^peWR
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 vWkKNB
China State Bank Limited 国华商业银行 $PS5xD~@
Chinatrust Commercial Bank, Limited 中国信托商业银行 b"FsT
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 ,t+ATaOF
Chinese Bankers Club, Hong Kong 香港银行华员会 r3j8[&B"
Chinese Banks' Association 香港华商银行公会 Zc4hjg
Chinese Gold and Silver Exchange Society 金银业贸易场 "}HQ)54&
Chinese New Year bonus 年奖;年终花红 _Mt:^H}Sy
chit fund 银会 )ql?}
Chiyu Banking Corporation Limited 集友银行有限公司 f,L
Chiyu Finance Company Limited 集友财务有限公司 pn $50c
Cho Hung Finance Limited 朝兴金融有限公司 J#x91Jh
choses in action 无形动产;据法权产 ~$\j$/A8/
chronological book 序时帐簿 1UM]$$:i
Chubu Securities Finance Company 中部证券金融公司
.V.N^8(:a
Chung Khiaw Bank Limited 崇侨银行 dY-a,ch"8p
Chung Nan Finance Company Limited 中南财务有限公司 >Au<y,Tw
Chuo Trust & Banking Co., Ltd. 中央信托银行 >A,WXzAK}S
Chuo Trust Asia Limited 中央信托亚洲有限公司 3N*Shzusbt
Citibank, N.A. 万国宝通银行 G>RYQ{O
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 C(0Iv[~y/
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 !F<?h e<U
Citicorp International Limited 万国宝通国际有限公司 Awh"SUOh0
civil debt 民事债项 =h_gj >
Civil Service Pension Reserve Fund 公务员退休金储备基金 &\X;t|
claim 申索;索偿;债权 Ez$5wY^J
claim equalization fund 申索平衡基金 fcZOsTj
claim for refund of property tax 申请发还物业税 Mc}x]j`f
claim of debt 债权申索 t!u*6W|@
claim on bank 对银行的债权 S-/#3
claim to dividend 摊还债款申索 blN1Q%m6
claimant 申索人;索偿人 Qx,G3m[}
claims statistics 申索统计数字 .4Ny4CMHZ
class of insurance business 保险业务类别 o7T|w~F~R
class of property 财产类别 O(~Vvoq
claw-back 递减率 ;:e,C@Fm
clearance cost 清拆成本 g^C6"rsnl
clearing 结算;票据交换;清算
(KQt%]
clearing account 结算帐户 OXacI~C
clearing and settlement system 结算和交收系统 *(scSC>
clearing balance 结算差额 ]Cz16e&=2
clearing bank 结算银行 aBI]' D;
clearing cheque 交换支票 >Qx#2x+
clearing house 结算所;票据交换所 "|G,P-5G"
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 ^]DWrmy
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 OX`n`+^D
clearing member 结算会员 jF;4
8g@^
Clearing Members' Fund 结算会员基金 OWjZ)f/
clearing participant 结算参与者 8
KkpXaz
clearing rebate 结算费用的回佣 Vx*q'~4y!|
Clearing Rules [SEHK Options Clearing House Limited] \;6F-0
《结算规则》〔联交所期权结算所有限公司〕 +i>q;=~
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 @ubz?5
Clerk to the Board of Review 税务上诉委员会书记 \fz
j fZ1n
client 客户;委托人;当事人 5VTbW
client agreement 客户协议 Zb}PP;O
client confidentiality 客户保密的责任 g7P1]CZ}
client money 客户款项 |:#mw1
client statement 客户结单 E nvs[YZe
clients fund 客户资金 9>#|~P&FE
close 结算;收市;收盘 % KA/
close a position 平仓;轧平头寸 3-R3Qlr
close company 股份不公开的公司 0hkuBQb\
close higher 收市时价位较高 yn#h$o<
close lower 收市时价位较低 A%PPG+IfA
close mixed 收市时荣辱互见 'MUrszOO.e
close of exchange 交易所停市 qc6IH9i`
close of financial year 财政年度终结 %yMzgk[u
close out 平仓 `-H:j:U{
close out a long position 平长仓 eI}VH BAz
close out a short position 平空仓 f$>orVm%.
close steady 收市时价格稳定
m#nxw
close the gap 弥补差距 cBI)?
closed position 平仓 %8L<KJd
closed-end investment corporation 股份固定的投资公司 =vc5,
close-out price 抛售价格 ! -c*lb
closing account 决算帐户 _6m3$k_[MJ
closing balance 期终结余;收市结余 @EY}iK~
closing price 收市价;收盘价 QB[s8"S
closing quotation 收市价;收市行情 I5L7BTe
closing rate 收市汇价;收盘汇率 ja;5:=8A5
closing transaction 平仓交易 Vi#im`@
clothing levy 成衣税 >>$|,Q-.
club deposit 零存整付存款 [tzSr=,Cg
Code of Aid 《资助则例》 jEsTw_
Code of Banking Practice 《银行营运守则》 MQ*#oVqv
Code of Best Practice [Stock Exchange of Hong Kong Limited] DH
!Br
《最佳应用守则》〔香港联合交易所有限公司〕 S
|x)7NC
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〕 0'hx w3#
Code of Conduct for Persons Registered with the Securities and Futures Commission \Wc/kY3&
《证券及期货事务监察委员会注册人操守准则》 >y9o&D