C: PZ~`O
$]xE$dzJ
calendar year figure 历年数字 g52 1Wdtnn
call 催缴通知;认购期权 1fmSk$ y.9
call deposit 通知存款;活期存款 T %$2k>
call loan 短期同业拆借;通知贷款 @<0h"i
x
call margin 补仓;追加保证金 2J1B$.3'
call market 短期同业拆放市场 5^bh.uF
call money 短期同业拆借;活期贷款 3KB|NS
call option 认购期权;看涨期权 4,o
%e,z
call price 赎回价格;提前赎回价 `e4o 1*
call warrant 认购认股权证;回购认股权证 ZE{aS4c
callable share 可收回股份;可兑付股份 dVij <! Lu
called up share capital 已催缴股本 r{bgTG
Canadian Dollar [CAD] 加拿大元 /vMQF+
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 jo]m12ps
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 <aD'$(N5
cancellation price 取消费 jt0H5-x
cap 上限 pW`ntE#L
capital 资本;资金 W`
WLW8Qsw
Capital Accord 《资本协定》 &E} I
capital account 资本帐;非经常帐 Ka[Sm|-q
capital account commitment balance 资本帐承担额结余 0-6:AHix
Capital Adequacy Directive [CAD] 《资本充足指引》 XL{{7%j
capital adequacy ratio [CAR] 资本充足比率 HCI'q\\
capital allowance 资本免税额 yIn/Y 0No
capital alteration 资本变更 gNG0k$nP
capital and liabilities ratio 资本负债比率 vsOdp:Yp9!
capital and liquidity requirement 资本与流动资金的规定 ]t8{)r
capital appreciation 资本增值 #p']-No
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〕 #JHy[!4
capital assets 资本资产 gK&5HTo
capital at risk 风险资本
zZS>+O
capital base 资本基础;资金基础 J
r=REa0
capital charges 资本支出;资本费用 oHv{Y
capital commitment 资本承担 @2-Hj~
capital contribution certificate 出资证明书 $`-SVC
capital convergence 划一资本充足比率 r@N39O*Wq
capital cost 资本成本;建设成本;建设费用 LG"BfYy6
capital cover 资本保证 0(Yh~{
capital deficit 资本亏绌;资本赤字 oAIY=z
capital divided into shares 资本分成股份 *93l${'
capital element 资本因素;资本部分 Tw`F?i~
capital equipment 资本设备 IBn'iE[>
capital expenditure 资本开支;非经常开支 TyxU6<>4J4
capital expenses 资本费用 9;;]q?*
capital financing 筹集资本;以非经常收入支付非经常开支的结算 ,(1vEE[9-
capital flow 资金流量 ]<&B
BQ
capital formation 资本形成;集资 @]?? +f}#
capital formation figure 资本组合数字 :mCw.Jz<h
capital fund 资本基金 LZ=wz.'u
capital gain 资本增益;资本增值 <(u3+`f1s
capital gains tax 资本增值税 iX0]g45o
capital goods 资本财货;资本货物 }z9I`6[
capital grant 非经常补助金;非经常拨款;建设补助金 a>;3
j
capital grant cycle 建设补助金周期 ,n
/SDEL
capital injection 注入资本;注资 1Xk{(G<\
capital input 投入资本 c+)36/; X
capital intensity 资本密集度 kMfc"JXF
capital intensive 资本密集 FF~on06!
capital investment 资本投资 y\r^\ S9%
Capital Investment Fund 资本投资基金 ^=4I|+P,6.
capital loss 资本损失 (9WL+S
capital maintenance 资本保值;资本保留 e
_SoM!;
capital market 资本市场;资金市场 !;xf>API
capital market instrument 资本市场票据 A1#4nkkc9
capital money 资本款项 MbT
ONt?~v
capital money subject to a trust 信托财产资本 [="g|/M)
capital movement 资本流动 kx;xO>dC
capital nature 资本性质 B` t6H
capital outlay 资本支出 8gu'dG =
capital portion 资本部分 02]8|B(E90
capital profit 资本利润 &sr:\Qn X/
capital project 基本工程项目;非经常开支项目 PU]7c2.y
capital receipt 资本收入 5p#o1I
capital redemption 资本赎回 iZDb.9@&t
capital redemption business 资本赎回业务 8M".o n
capital redemption contract 资本赎回合约 ue^?/{OuT
capital redemption reserve 资本赎回储备 42b=z//;
capital reduction 资本减缩;减资
t?Njw7
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] 2Q`PUXj
股本削减计划〔香港联合交易所有限公司〕 y4)ZUv,}
capital repayment 偿还资本 HlOAo:8'
capital reserve 资本储备;后备资本 =Ov;'MC
capital revenue 资本收益;非经常收入 o}r!qL0c
capital spending 资本开支;资本支出;非经常开支 ~x+:44*
capital stock 股本 ".*a)
capital stock subscription 认缴股本;认购股本 !DY2{Wb
capital subsidy 建设津贴;基本建设津贴 gnKU\>2k
capital subvention 非经常资助金 rS,*s'G
capital sum 资本额 5~ *'>y
capital tax 资本税 wHo#%Y,Nmi
capital transfer tax 资本转移税 vMW-gk
capital turnover 资本周转率 ~8Dd<4?F]
capital value 资本价值 M;S-ESQ
capital works project 基本工程项目 U&d-? PI
Capital Works Reserve Fund 基本工程储备基金 ^=-*L
3f
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 U:etcnb4w>
capitalization 资本化;资本总额 dZ;~b(CA
capitalization of interest 利息化作本金 $@ T6g
capitalized interest 化作本金的利息 )+Y\NO?O
capitalized loan 转作资本的贷款 6a 2w-}Fs
capitalized value 资本还原值;资本化价值 SoM
]2^
capitation grant 按人计算的补助金 K\Y6
cj
captive insurance business 专属自保保险业务 rH}Dt@
car insurance 汽车保险 #Kb)>gzT
Caribbean Development Bank 加勒比开发银行 I2Or&
_
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] 7DHT)9lD/
意大利嘉利堡银行 Hjo:;s
cartel 同业联盟;卡特尔 RJ`/qXL
cartelized rates system 联营式利率制度 ]ukj]m/@
cash 现金;现款 7y)|^4X2
cash accounting system 现金会计制度 :`Zl\!]E`o
cash acquisition 以现金投资所得的资产 x9{Sl[2&
cash allowance 现金津贴 l+3%%TV@L
cash assets 现金资产 !,-qn)b
cash at bank 银行现金;银行存款 n_!]B_Vd$
cash balance 现金结余 ([4{n
cash basis 现金收付制;收付实现制 f Dm}J
cash basis accounting 现金收付制会计;收付实现制会计 zYgK$u^H
cash bonus 现金红利 4o)\DB?!
cash book 现金出纳帐;现金簿 ?G%, k
LJJ
cash client 现金客户 E%J7jA4
cash commission rebate 现金回佣 W&~iO
cash compensation 现金补偿 u=ds]XP@
cash contribution 现金承担额;现金分担额 +~pc%3*
cash cost 直接费用;现金成本 !!D:V`F/d
cash coupon 现金礼券 61eKGcjs:
cash credit 现金信贷 [jtj~]&mO
cash deficit 现金赤字 5
a*'N~
cash deposit and withdrawal 现金收支 ke;*uS
cash disbursement journal 现金支出日记簿 d= T9mj.@
cash disbursement slip 现金支出传票;现金支出单 ]=
QCCC
cash flow 现金流量;银根 +_|cZlQ&
cash flow lending 流动现金放款;无抵押融资 |0vHy7CE
cash flow statement 现金流量表;现金流动表 [#3Cg%V
cash flow surplus 现金流量盈余 ~:RDw<PWp
cash in hand 库存现金;手头现金 @u'27c_<d3
cash in till 备用现金 /iJcy:J
cash in transit 运送中现金;在运现金 37M[9m|D*
cash input 投入现金 \SH D
cash input figure 现金投入数字 KSpC%_LC
cash limit 现金支出限额;现金限额 :0TSOT9.
cash margin 现金保证金 xx`8>2T#e
cash market 现货市场;现金交易市场 3K'o&>}L
cash offer 现金要约;现金补偿额 OD@@O9
cash payment 现金付款;现金支付 {/|8g(
cash position 现金头寸 nD?M;XN
cash price 现金价格 $0`$)(Y
cash receipts journal 现金收入日记簿 X-2S*L'
cash receiving slip 现金收入传票;现金收入单 /xm} ?t0U
cash settlement 现金结算 $xn%i\
cash surplus 现金盈余 (=&bo p
cash with order 订货付现;凭票即付 J/P@m_Yx
cashier's order 银行本票 {i7Fu+xZj
cashier's order outstanding 未承兑的银行本票 nY5n%>8
cash-limited subhead 有现金支出限额的分目 LXLIos55S
cash-sweep 现金彩票活动 EA@$^e[
casual client “散客”;“散户” 51(`wo>LS
CCASS Depository 中央结算系统证券存管处 B6!<@*BI
CCIC Finance Limited 中芝兴业财务有限公司 IkXKt8`YVA
cedant 分出者 |EEz>ci
ceding company 分出公司 F*jjcUk
ceding insurer 分出保险人 '>WuukC
ceiling 上限 YvP"W/5
ceiling price 最高限价 Qmc;s{-r;
central bank 中央银行 .Mft+,"
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 z&yb_A:>
central banking 中央银行业务 T[$hYe8%^
central banking function 中央银行职能 Z-sN4fr a
Central Clearing and Custodian System 中央结算及托管系统 v.^
'x
Central Clearing and Depository System 中央结算及存管系统 kKk |@
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 &u`rE""
central clearing house 中央结算所 #?|1~HC
central clearing system 中央结算制度;集体交收系统 @aPu}Hi
central custody system 中央托管系统 2Q_{2(nQb
central depository 中央存管处 ws(}K+y_
central depository system 中央证券存管制度 0-MasI&b
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 +mQC:B7>
central rate 中央汇率;中心汇率 G`JwAy r'
Central Registration Hong Kong Limited 香港中央证券登记有限公司 yLa5tv/
Central Tender Board 中央投标委员会 g#<?OFl
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 =
]HJa
centralized budgetary and payments system 集中预算及支付制度 ZzaW@6LJF
centred 12-month moving average 十二个月定位移动平均数 9qO:K79|
certificate of approval 批准证明书 BMsy}08dQ
certificate of beneficial entitlement to property 资产权益证书 wk
<~Y 3u
certificate of compliance 合格证明书;合约完成证明书 MVU'GHv
certificate of deposit [CD] 存款证 iO= uXN1g
certificate of exemption from estate duty 豁免遗产税证明书 Ue\oIi
certificate of incorporation 公司注册证书;法团注册证书 2d J)4
certificate of incorporation of registered trustees 注册受托人法团证书 `r0
qn'*
certificate of indebtedness [CI] 负债证明书 6g,3s?aT
certificate of insurance 保险证书 8{=(#]
certificate of interest 权益证明书;息票 7/$Z7J!k
certificate of means 资产证明书 WF.$gBH"
certificate of participation 参与证明书 8_,wOkk_B
certificate of payment of profits tax 缴付利得税证明书 exMPw;8
certificate of preference 特惠税证 =d4',[O
certificate of rateable value 应课差饷租值证明书 }6{ )Jv
certificate of registration 登记证书;注册证明书 5}^08Xl
certificate of satisfaction 清偿证明书 Q_h+r!b
certificate of transfer 转让证明书 D@1^:'$V
certificate to bearer 不记名证明书 yW,#&>]# |
certification 核证 gl{PLLe[}
certification fee 核证费 73Zs/
certified cheque 经银行证明可兑现的支票 Nm :lC%>X
certified public accountant [CPA] 执业会计师
?|rw=%
certified statement 经证明的报表 ]]QCJf@p
cessation of business 停业 T`0gtSS
cession 分保 {.8)gVBmA
C.F. Finance Company Limited 浙一财务有限公司 - OGy-"
chance 机会;中彩机会 WD`{kqc
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 GM5 6xZ!2T
change of domicile 迁册 ~=gH7V
change to estimates 修订预算 u^.k"46hn
change to the approved estimates of expenditure 核准开支预算的变动 :qKY@-t7H
charge 费用;押记;抵押 00x^zu?N
charge number 税单号码 &XTd[_VW!
charge on assets 资产的征税 8}b[Q/h!
charge upon general revenue 从政府一般收入中拨款支付 ~=]@],{
chargeable 可予征收;应课税的 k 5kX
chargeable agreement for sale 可予征收印花税的买卖协议 iYs?B0*JWK
chargeable income 应课税入息 3\~fe/z'I
chargeable normal trading receipt 应课税的一般营业收入 3T^dgWXEG
chargeable profit 应课税利润 >N"PLSY1
chargeable to tax 应课税 MBrVh6z>
charged to... 记入……帐目 F&j|Y>m
chargee 承押记人 p"
W0$t.
charge-holder 受押人 z`{zqP:
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 &y wY?ox
charging order 押记令 e~[z]GLO%
chargor's right 押记人的权利 d33Nx)No
charitable donation 慈善捐款 (w
charitable trust 慈善信托 ,colGth54
charity property 慈善财产 dllf~:b
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 Mp}NUQHE
charter 章程;特许权 _( /lBf{|
charter of incorporation 成立章程 dV*rnpN
chartered accountant 特许会计师 3sIM7WD?
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 C8zeqS^N
Chartered Institute of Public Finance and Accountancy [United Kingdom] $d[:4h~
特许公共财政及会计学会〔英国〕 dp W%LXM_
charterer 承租人 UC$+&&rO
Chase Manhattan Asia Limited 美国大通亚洲有限公司 q)y8Bv|
Chase Manhattan Bank 美国大通银行 ]KT,s].
chattels 实产 [:'?}p
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 \`5u@Nzx
Che Hsing Finance Company Limited 浙兴财务有限公司 J~`%Nj5>
check-and-balance system 制约平衡制度 $F$R4?_
Chekiang First Bank Limited 浙江第一银行 UeeV+xU
cheque 支票 YQsc(6
Chiao Yue Finance Company Limited 侨裕财务有限公司 Y|jesa {x
Chiba Bank, Ltd. 千叶银行 `;GGuJb \
Chicago Board of Options Exchange 芝加哥期权交易所 Upen/1 bA
Chicago Board of Trade 芝加哥交易所 m3e49 bP
Chicago Mercantile Exchange 芝加哥商品交易所 U MIZ:*j
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 T<GD !j(
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 7OHw/-j\
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 nOzTHg8
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 [)c|oh%
child allowance 子女免税额 84cH|j`w
China & South Sea Bank Limited 中南银行 4u7>NQUDu
China Affairs Committee [Hong Kong Futures Exchange Limited] RL8wSK
中国事务委员会〔香港期货交易所有限公司〕 Bq`kVfx
China concept stock 中国概念股 <cjTn:w
China Construction Bank 中国建设银行 aBLb i
China Development Division [Stock Exchange of Hong Kong Limited] =%G[vm/-)
中国发展科〔香港联合交易所有限公司〕 qE=OQs9
China Economic News 《中国经济新闻》 Vtk|WV?>P+
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 W4Q]<<6&
China State Bank Limited 国华商业银行 ogbdt1
Chinatrust Commercial Bank, Limited 中国信托商业银行 be@uHikp;v
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 3o^M%
Chinese Bankers Club, Hong Kong 香港银行华员会 <-aI%'?*
Chinese Banks' Association 香港华商银行公会 :N:8O^D^<
Chinese Gold and Silver Exchange Society 金银业贸易场 8"^TWzg}L
Chinese New Year bonus 年奖;年终花红 S`.-D+.68
chit fund 银会 F\72^,0
Chiyu Banking Corporation Limited 集友银行有限公司 F'*4:WD7
Chiyu Finance Company Limited 集友财务有限公司 ,Yz+?SmSZ&
Cho Hung Finance Limited 朝兴金融有限公司 =1Jo-!{{
choses in action 无形动产;据法权产 11+_OC2-
chronological book 序时帐簿 :E*U*#h/
Chubu Securities Finance Company 中部证券金融公司 9x,+G['Zt
Chung Khiaw Bank Limited 崇侨银行 `^{P,N>X
Chung Nan Finance Company Limited 中南财务有限公司 CgE5;O
Chuo Trust & Banking Co., Ltd. 中央信托银行 $Bb/GXn{\
Chuo Trust Asia Limited 中央信托亚洲有限公司 (DAJ(r~
Citibank, N.A. 万国宝通银行 5)6%D
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 PCjY,O
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 n3,wwymQ
Citicorp International Limited 万国宝通国际有限公司 gu&oCT
civil debt 民事债项 ij5YV3
Civil Service Pension Reserve Fund 公务员退休金储备基金 A>yIH)b
claim 申索;索偿;债权 T667&@
claim equalization fund 申索平衡基金 L\DaZ(Y
claim for refund of property tax 申请发还物业税 < Ifnf6~
claim of debt 债权申索 {*Pp^r
claim on bank 对银行的债权 ![%,pip2/&
claim to dividend 摊还债款申索 b"9,DQB=i
claimant 申索人;索偿人 }FVX5/.'
claims statistics 申索统计数字 g7i6Yj1
class of insurance business 保险业务类别 l0)uu4|
class of property 财产类别 #m>mYp8E.5
claw-back 递减率 q5PYc.E([
clearance cost 清拆成本 \>k+Oyj
clearing 结算;票据交换;清算 7i/Cax
clearing account 结算帐户 BZ9iy~
clearing and settlement system 结算和交收系统 "dTXT
clearing balance 结算差额 ~yN,F pD
clearing bank 结算银行 yjzNU5F
clearing cheque 交换支票 Xi.?9J`@
clearing house 结算所;票据交换所 ]+P&Y:
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 W9"I++~f
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 *6tN o-)^
clearing member 结算会员 C"<@EMU9
Clearing Members' Fund 结算会员基金 @( l`_Wx
clearing participant 结算参与者 ?f&I"\y
clearing rebate 结算费用的回佣 = ;d<Ikj
Clearing Rules [SEHK Options Clearing House Limited] L4b4X
《结算规则》〔联交所期权结算所有限公司〕 g!ww;_
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 cK&oC$[r-
Clerk to the Board of Review 税务上诉委员会书记 =@o}
client 客户;委托人;当事人 %\0 Y1!Hw
client agreement 客户协议 KHtY
+93
client confidentiality 客户保密的责任 AAcbY;
client money 客户款项 |#6Lcz7[
client statement 客户结单 Ip0q&i<6
clients fund 客户资金 .<dmdqk]
close 结算;收市;收盘 TZg7BLfy
close a position 平仓;轧平头寸 _!7o
close company 股份不公开的公司 |sz9l/,lG
close higher 收市时价位较高 (i8t^
close lower 收市时价位较低 %3j5Q
close mixed 收市时荣辱互见 bE~lc}%
close of exchange 交易所停市 k7*q.2 0
close of financial year 财政年度终结 $'q(Z@
close out 平仓 QL#y)G53Q
close out a long position 平长仓 \ 714 Pyy
close out a short position 平空仓 *bEsWeP
close steady 收市时价格稳定 pyKag;ZtP
close the gap 弥补差距 5,C,q%2
closed position 平仓 Df (6DuW
closed-end investment corporation 股份固定的投资公司 t=AR>M!w~
close-out price 抛售价格 M %~kh"
closing account 决算帐户 Hik[pVK@
closing balance 期终结余;收市结余 9&cZIP
closing price 收市价;收盘价 [@6iStRg7
closing quotation 收市价;收市行情 }^muAr
closing rate 收市汇价;收盘汇率 z{\.3G
closing transaction 平仓交易 VzesqVx
clothing levy 成衣税 +Sfv.6~v
club deposit 零存整付存款 e=2D^G#qE
Code of Aid 《资助则例》 F*f)Dv$p
Code of Banking Practice 《银行营运守则》 ]_s]Q_+E
Code of Best Practice [Stock Exchange of Hong Kong Limited] sXu]k#I^"
《最佳应用守则》〔香港联合交易所有限公司〕 lS^0*(Y
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〕 @zbXG_J
Code of Conduct for Persons Registered with the Securities and Futures Commission }kpkHq"`f
《证券及期货事务监察委员会注册人操守准则》 e 3K
code of practice 实务守则;经营守则;执业守则 8T4J^6
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 PBmt.yF
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 0*)79Sz
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》 4%TC2Laii
Code on Share Repurchases [Share Repurchase Code] }wVrmDh \
《公司购回本身股份守则》〔《股份购回守则》〕 !T*izMX}
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 9=|5-?^
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 !r<7]nwV
co-debtor 共同债务人 lK-I[i!
co-financing scheme 共同融资计划 q`P:PRgM
cognizance 证明令 }MNm>3
coin 硬币 cF6|IlhO
coin replacement programme 硬币取缔计划 duI8^&|
coin set 套装硬币 \cG'3\GI
coinage 硬币 s>5 Z
Coinage Security Fund 硬币发行基金 >EY0-B
cold call 主动与准客户接触 o&]qjFo\m
collapse in prices 价格下泻;价格下挫;价格暴跌 k;sUD mrO
collateral 抵押品 @UKd0kxPN{
collateral bond 担保债券 C1=[\c~jw
collateral loan 抵押贷款 (k?OYz]c
collateral security 附属抵押品 KjadX&JD
collection 征收;收取 "q$M\jK#V
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 x?3p3[y
collection of betting duty 收取博彩税 Z(L>~+%
Collection Office [Inland Revenue Department] 收税处〔税务局〕 t.cplJF&Ue
collective consumption 集体消费 [#:k3aFz
Collector 收税主任 Ev%\YI!MaY
Collector of Rates 差饷征收官 <