C: u;^H =7R
[7`S`\_NK
calendar year figure 历年数字 uv$5MwKU
call 催缴通知;认购期权 /rD9)
call deposit 通知存款;活期存款 adoK-bS t
call loan 短期同业拆借;通知贷款 ~!TrC<ft
call margin 补仓;追加保证金 1iR\M4?Frf
call market 短期同业拆放市场 :jTbzDqQ
call money 短期同业拆借;活期贷款 K6B6@
call option 认购期权;看涨期权 N|>MqH,Bt
call price 赎回价格;提前赎回价 ]A-LgDsS
call warrant 认购认股权证;回购认股权证 %`G}/"
callable share 可收回股份;可兑付股份 u];\v%b
called up share capital 已催缴股本 P!9-!+F"
Canadian Dollar [CAD] 加拿大元 b9.7j!W
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 DPnrzV)
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 T[},6I|!
cancellation price 取消费 mp(:D&M
cap 上限 ?=iy 6q
capital 资本;资金 '2|mg<Ft
Capital Accord 《资本协定》 L-|7
&
capital account 资本帐;非经常帐 fH,h\0
capital account commitment balance 资本帐承担额结余 =}0>S3a.7
Capital Adequacy Directive [CAD] 《资本充足指引》 {2g?+8L$Z
capital adequacy ratio [CAR] 资本充足比率 m7>)p]]
capital allowance 资本免税额 UG}"OBg/
capital alteration 资本变更 1?p:66WmR
capital and liabilities ratio 资本负债比率 Cq=k3d#}
capital and liquidity requirement 资本与流动资金的规定 S|RUc}(
capital appreciation 资本增值 P)=$0kR3
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 r)qow.+&
capital assets 资本资产 ,`ehR6b
capital at risk 风险资本 w~9Y=|YI7
capital base 资本基础;资金基础 A:sP%c;
capital charges 资本支出;资本费用 a!x?Apww
capital commitment 资本承担 rJd-e96
capital contribution certificate 出资证明书 +{e2TY
capital convergence 划一资本充足比率 8+_e= _3R
capital cost 资本成本;建设成本;建设费用 Dm;aTe
capital cover 资本保证 5Obv/C
capital deficit 资本亏绌;资本赤字 8`w#)6(V
capital divided into shares 资本分成股份 ~m7?:(/lb
capital element 资本因素;资本部分 -S$Y0FDV
capital equipment 资本设备 98l-
capital expenditure 资本开支;非经常开支 t+WUz#i"
capital expenses 资本费用 cC`PmDGq
capital financing 筹集资本;以非经常收入支付非经常开支的结算 RjR
capital flow 资金流量 Fmrl*tr
capital formation 资本形成;集资 6x_D0j%^]
capital formation figure 资本组合数字 `~W ?a
capital fund 资本基金 \G]vTK3
capital gain 资本增益;资本增值 ]:]w+N%7
capital gains tax 资本增值税 n<7R6)j6
capital goods 资本财货;资本货物 /kd6Yq(y
capital grant 非经常补助金;非经常拨款;建设补助金 !='&#@7u
capital grant cycle 建设补助金周期 '%A*Z,f
capital injection 注入资本;注资 M}F)
P&Y
capital input 投入资本 K06&.>v_
capital intensity 资本密集度 }&*,!ES*
capital intensive 资本密集 Q(YQ$i"S
capital investment 资本投资 FHu+dZ
Capital Investment Fund 资本投资基金 8 =<&9TmE
capital loss 资本损失 NA8$G|.?
capital maintenance 资本保值;资本保留 V IU4QEW`x
capital market 资本市场;资金市场 Z0%Qy+%
capital market instrument 资本市场票据 m3K .\3
capital money 资本款项 y 4jelg
capital money subject to a trust 信托财产资本 !"x&tF
capital movement 资本流动 Gl>_C@n0h
capital nature 资本性质 8(A+"H(
capital outlay 资本支出 , 8F(R%v
capital portion 资本部分 zz+[]G+"2m
capital profit 资本利润 "*aL(R
capital project 基本工程项目;非经常开支项目 /F6=iHK(l
capital receipt 资本收入 Vam4/6
capital redemption 资本赎回 [6Gb@jG
capital redemption business 资本赎回业务 eE-@dU?
capital redemption contract 资本赎回合约 (>\w8]
capital redemption reserve 资本赎回储备 &ahZ_9Q
capital reduction 资本减缩;减资 42: 6=\
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] As7Y4w* +
股本削减计划〔香港联合交易所有限公司〕 =9JKg4I6
capital repayment 偿还资本 Xm2p<Xu8h
capital reserve 资本储备;后备资本 !
uyC$8V*l
capital revenue 资本收益;非经常收入 tk
<R|i
capital spending 资本开支;资本支出;非经常开支 7 a}qnk%
capital stock 股本 k/ 9S
capital stock subscription 认缴股本;认购股本 gjVKk
capital subsidy 建设津贴;基本建设津贴 #A2)]XvY
capital subvention 非经常资助金 oopACE>
capital sum 资本额 Yw\PmRL"p
capital tax 资本税 ^l4=/=RR
capital transfer tax 资本转移税 f 6h!wx
capital turnover 资本周转率 gOA
capital value 资本价值 t:G67^<3
capital works project 基本工程项目 MZX-<p+
Capital Works Reserve Fund 基本工程储备基金 O:Fnxp5@
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 p=65L
capitalization 资本化;资本总额 *3A[C-1~.
capitalization of interest 利息化作本金 u!As?AD.
capitalized interest 化作本金的利息 OA_Bz"
capitalized loan 转作资本的贷款 Wm/0Y'$r&k
capitalized value 资本还原值;资本化价值 ]HK|xO(
capitation grant 按人计算的补助金 B9RB/vHH
captive insurance business 专属自保保险业务 :!h1S`wS
car insurance 汽车保险 ;9r `P_r
Caribbean Development Bank 加勒比开发银行 s3*h=5bX=
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.]
N{u4
意大利嘉利堡银行 I'h6!N"
cartel 同业联盟;卡特尔 6mnj!p]3
cartelized rates system 联营式利率制度 $Xf gY1S
cash 现金;现款 32r2<QrX
cash accounting system 现金会计制度 Q}N.DM@d3
cash acquisition 以现金投资所得的资产 1{8SKfMdP
cash allowance 现金津贴 ]e'Ol$3U9=
cash assets 现金资产 e[HP]$\
cash at bank 银行现金;银行存款 \/J7U|@Lt
cash balance 现金结余 $\|$ekil4
cash basis 现金收付制;收付实现制 pFLR!/J
cash basis accounting 现金收付制会计;收付实现制会计 <wt#m`Za
cash bonus 现金红利 Q3M;'m
cash book 现金出纳帐;现金簿 J1^6p*]GX
cash client 现金客户 OA\2ja~+
cash commission rebate 现金回佣 cvR|qHNX
cash compensation 现金补偿 AS34yM(h
cash contribution 现金承担额;现金分担额 S(^*DV
cash cost 直接费用;现金成本 >g]S"ku|
cash coupon 现金礼券 _y q"F#,*
cash credit 现金信贷 'J (4arN
cash deficit 现金赤字 5TqT`XTzm
cash deposit and withdrawal 现金收支 f -N:
cash disbursement journal 现金支出日记簿 ]bG8DEwD
cash disbursement slip 现金支出传票;现金支出单 AR i_m
cash flow 现金流量;银根 e~C^*w L
cash flow lending 流动现金放款;无抵押融资 uUUj?%
cash flow statement 现金流量表;现金流动表 OTA @4~{C
cash flow surplus 现金流量盈余 ANNfL9:Jy
cash in hand 库存现金;手头现金 qm-G=EX
cash in till 备用现金 !@9Vq6
cash in transit 运送中现金;在运现金 Vx5ioA]{
cash input 投入现金 p$XL|1G*?H
cash input figure 现金投入数字 *~F\k):>
cash limit 现金支出限额;现金限额 sT"U}
cash margin 现金保证金 [HJ^'/bB'
cash market 现货市场;现金交易市场 *]Nd
I
cash offer 现金要约;现金补偿额 #/NZ0IbHk
cash payment 现金付款;现金支付 S3V3<4CB
cash position 现金头寸 .0l0*~[
cash price 现金价格 kw8?::
<
cash receipts journal 现金收入日记簿 B w1ir
cash receiving slip 现金收入传票;现金收入单 >=|Dir
cash settlement 现金结算 sW[8f
Z71
cash surplus 现金盈余 -/:N&6eRb
cash with order 订货付现;凭票即付 &?m|PK) I
cashier's order 银行本票 3 8>?Z]V
cashier's order outstanding 未承兑的银行本票 q-%;~LF
cash-limited subhead 有现金支出限额的分目 _&TA|Da
cash-sweep 现金彩票活动 5?+ECxPt
casual client “散客”;“散户” RF/I*5
CCASS Depository 中央结算系统证券存管处 =B9Ama
CCIC Finance Limited 中芝兴业财务有限公司 xc.(-g[
cedant 分出者 .CI {g2
ceding company 分出公司 5mwtlC':l?
ceding insurer 分出保险人 b4GD}kR
ceiling 上限 xSFY8
ceiling price 最高限价 z1t
YD
central bank 中央银行 t|Cp<k]B
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》
3n;UXYJ%
central banking 中央银行业务 )UA$."~O
central banking function 中央银行职能 J0BA@jH5
Central Clearing and Custodian System 中央结算及托管系统 iR;Sd >)
Central Clearing and Depository System 中央结算及存管系统 T
`x:80
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 {-*+G]
central clearing house 中央结算所 }eUeADbC
central clearing system 中央结算制度;集体交收系统 q_eGY&M
central custody system 中央托管系统 2GNtO!B.
central depository 中央存管处 0|<ER3xkx
central depository system 中央证券存管制度 <[O8{9j
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 R I Bj9kd
central rate 中央汇率;中心汇率 T#'+w@Q9{9
Central Registration Hong Kong Limited 香港中央证券登记有限公司 n82N@z<8]
Central Tender Board 中央投标委员会 [03$*BCq 3
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 tZlz0BY!
centralized budgetary and payments system 集中预算及支付制度 pI2g\cH>
centred 12-month moving average 十二个月定位移动平均数 &WN#HI."]
certificate of approval 批准证明书 &z[39Q{~
certificate of beneficial entitlement to property 资产权益证书 =Nn&$h l
certificate of compliance 合格证明书;合约完成证明书 Rg3 Lo ?
certificate of deposit [CD] 存款证 .v<c_~y
certificate of exemption from estate duty 豁免遗产税证明书 fC>3{@h}*
certificate of incorporation 公司注册证书;法团注册证书 //63?s+
certificate of incorporation of registered trustees 注册受托人法团证书 et|QW;*L
certificate of indebtedness [CI] 负债证明书 rYUhGmg`
certificate of insurance 保险证书 F(*~[*Ff
certificate of interest 权益证明书;息票 Ei!5Qya>
certificate of means 资产证明书 }t!,{ZryE1
certificate of participation 参与证明书 jj^{^,z\
certificate of payment of profits tax 缴付利得税证明书 F3*]3,&L
certificate of preference 特惠税证 `p`)D6
certificate of rateable value 应课差饷租值证明书 `$j"nP F_
certificate of registration 登记证书;注册证明书 xBH`=e<
certificate of satisfaction 清偿证明书 P?%kV
certificate of transfer 转让证明书 '"C$E922
certificate to bearer 不记名证明书 vJ96qX
certification 核证 T_ifDQX;
certification fee 核证费 X2b<_j3
certified cheque 经银行证明可兑现的支票 =fmM=@!$<
certified public accountant [CPA] 执业会计师 l$KC\$?%*
certified statement 经证明的报表 U
X)k;h
cessation of business 停业 ~nk{\ rWO
cession 分保 90OSe{
C.F. Finance Company Limited 浙一财务有限公司 s)Bl1\Q
chance 机会;中彩机会 p%) 1(R8qM
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 wYnsd7@I
change of domicile 迁册 mY9^W2:
change to estimates 修订预算 P_11N9C
change to the approved estimates of expenditure 核准开支预算的变动 uM"G)$I\
charge 费用;押记;抵押 .6Jo1$+
charge number 税单号码 dL%?k@R
charge on assets 资产的征税 SaKaN#C
charge upon general revenue 从政府一般收入中拨款支付 f\CJ |tKX
chargeable 可予征收;应课税的 + v. I|c
chargeable agreement for sale 可予征收印花税的买卖协议 II$B"-
chargeable income 应课税入息 Zt:.+.dV
chargeable normal trading receipt 应课税的一般营业收入 hKP7p
chargeable profit 应课税利润 H8d%_jCr
chargeable to tax 应课税 %00KOM:
charged to... 记入……帐目 @[{9B6NlV
chargee 承押记人 1eue.iuQ
charge-holder 受押人 ^_FB .y%
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 X
yi[z
tN
charging order 押记令 M0[7>N_
chargor's right 押记人的权利 * SH5p
charitable donation 慈善捐款 <GoUth.#
charitable trust 慈善信托 'TWZ@8h~
charity property 慈善财产 )cnH %6X
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 ??&Q"6Oe
charter 章程;特许权 )xgOl*D
charter of incorporation 成立章程 ;&B;RUUnTO
chartered accountant 特许会计师 A$gP: 1&m
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 ,CiN@T \&
Chartered Institute of Public Finance and Accountancy [United Kingdom] $X1T!i[.X
特许公共财政及会计学会〔英国〕 yVQ0;h
charterer 承租人 l{tpFu9v
Chase Manhattan Asia Limited 美国大通亚洲有限公司 =6FA(R|QU
Chase Manhattan Bank 美国大通银行 =
GUgb2TAT
chattels 实产 3^m0 k
E
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 wLn,x;;<
Che Hsing Finance Company Limited 浙兴财务有限公司 ykFm$ 0m+I
check-and-balance system 制约平衡制度 chw6_ctR>
Chekiang First Bank Limited 浙江第一银行 *?sdWRbu}l
cheque 支票 om6'%nXhn
Chiao Yue Finance Company Limited 侨裕财务有限公司 l/?Jp+]
Chiba Bank, Ltd. 千叶银行 ;S
Re`
Chicago Board of Options Exchange 芝加哥期权交易所 vv0A5p8H
Chicago Board of Trade 芝加哥交易所 M7U:UV)
Chicago Mercantile Exchange 芝加哥商品交易所 X@l>mAk
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 M<h2+0(il
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 IM-O<T6r[N
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 NP
}b
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 VK>ZH^-
child allowance 子女免税额 cJ[gCS
China & South Sea Bank Limited 中南银行 p0c*)_a*
China Affairs Committee [Hong Kong Futures Exchange Limited] n*twuB/P 1
中国事务委员会〔香港期货交易所有限公司〕 )"W__U0
China concept stock 中国概念股 p6)Jzh_/
China Construction Bank 中国建设银行 Y3%_IwSJ|
China Development Division [Stock Exchange of Hong Kong Limited] hnOo T? V
中国发展科〔香港联合交易所有限公司〕 9j'(T:Zs
China Economic News 《中国经济新闻》 +5AWX,9,-
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 PfF5@W;E;
China State Bank Limited 国华商业银行 ck0K^o v
Chinatrust Commercial Bank, Limited 中国信托商业银行 |HT5G=dw
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 eI20)t`j
Chinese Bankers Club, Hong Kong 香港银行华员会 L!/Zw~
Chinese Banks' Association 香港华商银行公会 7T[Kjn^{Oj
Chinese Gold and Silver Exchange Society 金银业贸易场 Y52f8qQq
Chinese New Year bonus 年奖;年终花红 [g<rzhC~=
chit fund 银会 pi?$h"y7Q
Chiyu Banking Corporation Limited 集友银行有限公司 3MqyHOOv
Chiyu Finance Company Limited 集友财务有限公司 `MD%VHQ9U
Cho Hung Finance Limited 朝兴金融有限公司 a]=k-Xh
choses in action 无形动产;据法权产 4%refqWK
chronological book 序时帐簿 SM?rss.=
Chubu Securities Finance Company 中部证券金融公司 TwdY6E3`
Chung Khiaw Bank Limited 崇侨银行 WdtZ{H
Chung Nan Finance Company Limited 中南财务有限公司 W}6OMAbsE;
Chuo Trust & Banking Co., Ltd. 中央信托银行 msf%i !
Chuo Trust Asia Limited 中央信托亚洲有限公司 zE,1zBS<
Citibank, N.A. 万国宝通银行 >`E
(K X
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 zCz"[9k
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 SN#Cnu}
Citicorp International Limited 万国宝通国际有限公司 ~<.%sVwE
civil debt 民事债项 g"}j
Civil Service Pension Reserve Fund 公务员退休金储备基金 oy[>`qyz
claim 申索;索偿;债权 kleE\8_
claim equalization fund 申索平衡基金 {TOz}=R"3h
claim for refund of property tax 申请发还物业税 >f\$~cp
claim of debt 债权申索 T<ka4
claim on bank 对银行的债权 xR~9|H9a
claim to dividend 摊还债款申索 i]$/& /
claimant 申索人;索偿人 td!YwN*
claims statistics 申索统计数字 Xd 5 vNmQn
class of insurance business 保险业务类别 KA/~q"N
class of property 财产类别 /mK."5-cm
claw-back 递减率 5K#<VU*:
clearance cost 清拆成本 qk}Mb_*C)
clearing 结算;票据交换;清算 { POfT
m}
clearing account 结算帐户 zE8qU;
clearing and settlement system 结算和交收系统 ,DIr&5>p2
clearing balance 结算差额 tNf_,]u
clearing bank 结算银行 rds4eUxe
clearing cheque 交换支票 x'iBEm
clearing house 结算所;票据交换所 GeFu_7u!|
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 ET\>cxSp
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 49!(Sa_]j
clearing member 结算会员 =38c}(
Clearing Members' Fund 结算会员基金 q,>-4Cm
clearing participant 结算参与者 O*lMIWx
clearing rebate 结算费用的回佣 ],|;
Clearing Rules [SEHK Options Clearing House Limited] Ue&I]/?;$
《结算规则》〔联交所期权结算所有限公司〕 *r/o
\pyH
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 n2N:rP
Clerk to the Board of Review 税务上诉委员会书记 70F(`;
client 客户;委托人;当事人 BJP^?FUd=,
client agreement 客户协议 GLiD,QX<
client confidentiality 客户保密的责任 Ae8P'FWB>
client money 客户款项 tGwQUn
client statement 客户结单 j"Z9}F@
clients fund 客户资金 s*tzU.E(
close 结算;收市;收盘 z^Y4:^L~I
close a position 平仓;轧平头寸 O_P8OA#|
close company 股份不公开的公司 c:u2a/Q?
close higher 收市时价位较高 ;\54(x}|K
close lower 收市时价位较低 >>.4@
close mixed 收市时荣辱互见 9Itj@ps
close of exchange 交易所停市 |>v8yS5
close of financial year 财政年度终结 oV;I8;#\J
close out 平仓 ]]6
close out a long position 平长仓 xlm:erP
close out a short position 平空仓 js[H $
close steady 收市时价格稳定 evE$$# 6R
close the gap 弥补差距 *kq>Z 06'i
closed position 平仓 (i@B+c
closed-end investment corporation 股份固定的投资公司 >U62vX"
close-out price 抛售价格 pIgjo>K
closing account 决算帐户 dk.VH!uVb
closing balance 期终结余;收市结余 m%.7l8vT
closing price 收市价;收盘价 NGAjajB
closing quotation 收市价;收市行情 0#!Z1:Y
closing rate 收市汇价;收盘汇率 s}Q*zy
closing transaction 平仓交易 JU!vVA_
clothing levy 成衣税 8?[#\KgH1
club deposit 零存整付存款 +<7a$/L?4
Code of Aid 《资助则例》 c.Do b?5
Code of Banking Practice 《银行营运守则》 ;#n+$Q#:
Code of Best Practice [Stock Exchange of Hong Kong Limited] Y/`*t(/5
《最佳应用守则》〔香港联合交易所有限公司〕 Ji;R{tZ.R
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〕 *6QmYq6c<
Code of Conduct for Persons Registered with the Securities and Futures Commission ,7^,\ ,-m
《证券及期货事务监察委员会注册人操守准则》 7rjS.
code of practice 实务守则;经营守则;执业守则 ct@i]}"`
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 k(R&`
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 >OW>^%\!1
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 r1AG1Y
Code on Pooled Retirement Funds 《集资退休基金守则》 #2Z\K>L
Code on Share Repurchases [Share Repurchase Code] &BkdC,o
《公司购回本身股份守则》〔《股份购回守则》〕 O_|p{65
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 @WO>F G3
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 t(\P8J
co-debtor 共同债务人 rhO8 v
co-financing scheme 共同融资计划 ;`}b
.S=n
cognizance 证明令 nI<Ab_EB
coin 硬币 >o8N@`@VK-
coin replacement programme 硬币取缔计划 Fa9gr/.F,@
coin set 套装硬币 ALl0(<u67
coinage 硬币 S#f}mb0,
Coinage Security Fund 硬币发行基金 ca?;!~%zA
cold call 主动与准客户接触 L7 g4'
collapse in prices 价格下泻;价格下挫;价格暴跌 .+2@(r
collateral 抵押品 Vv~:^6il
collateral bond 担保债券 G&v. cF#Y'
collateral loan 抵押贷款 "|%'/p
collateral security 附属抵押品 07qL@![!
collection 征收;收取 ZY{zFg9
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 *pKj6x
collection of betting duty 收取博彩税 '(&,i/O
Collection Office [Inland Revenue Department] 收税处〔税务局〕 EP}NT)z,{
collective consumption 集体消费 &Ez]pKjB
Collector 收税主任 8jm\/?k|
Collector of Rates 差饷征收官 X)k+BJ
Collector of Stamp Revenue 印花税署署长 g9oYK
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 oZ"93]3-
combined surplus 合并盈余 rhvTV(Bz
combined visible and invisible trade account 有形及无形贸易合并帐目 t*cVDA&K