C: f[)_=T+
M,[u}Rf^w
calendar year figure 历年数字 (]BZ8GOx
call 催缴通知;认购期权 Ty]/F+{
call deposit 通知存款;活期存款 UV>^[/^O
call loan 短期同业拆借;通知贷款 #&\hgsw/T
call margin 补仓;追加保证金 tK&.0)*=
call market 短期同业拆放市场 )2X ng_,
call money 短期同业拆借;活期贷款 X-di^%<
call option 认购期权;看涨期权 M%7H-^{
call price 赎回价格;提前赎回价 !M~p __
call warrant 认购认股权证;回购认股权证
z"BV+
callable share 可收回股份;可兑付股份 rVkoj;[
called up share capital 已催缴股本 |Iy55~hK`
Canadian Dollar [CAD] 加拿大元 OwGl&
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 t/cjz/]
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 (sw1HR
cancellation price 取消费 \\jB@O
cap 上限 NF=FbvNe
capital 资本;资金 /p')
u3
Capital Accord 《资本协定》 @]f"X>
capital account 资本帐;非经常帐 .
FT*K[+ih
capital account commitment balance 资本帐承担额结余 n<:/ X tE
Capital Adequacy Directive [CAD] 《资本充足指引》 #)%N+Odnr
capital adequacy ratio [CAR] 资本充足比率 zOq~?>Ms6
capital allowance 资本免税额 )@Yp;=l
capital alteration 资本变更 9/w'4bd
capital and liabilities ratio 资本负债比率 V"VWHAu*.w
capital and liquidity requirement 资本与流动资金的规定 3OHP-oa.
capital appreciation 资本增值 xmtbSRgK9
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〕 ' U(v
capital assets 资本资产 Ms?V1
capital at risk 风险资本 RVfRGc^lK
capital base 资本基础;资金基础 S[UHx}.
capital charges 资本支出;资本费用 [Dq7mqr$
capital commitment 资本承担 U'LO;s04m
capital contribution certificate 出资证明书 >p!d(J?
capital convergence 划一资本充足比率 UQ>GAzh
capital cost 资本成本;建设成本;建设费用 !?tWWU%P)
capital cover 资本保证 q9qmz[
capital deficit 资本亏绌;资本赤字 bi!4I<E>k
capital divided into shares 资本分成股份 ( ~pcPGUG
capital element 资本因素;资本部分 {mL/)\
capital equipment 资本设备 w0~iGr}P
capital expenditure 资本开支;非经常开支 nvD"_.K rJ
capital expenses 资本费用 iyOd&|.
capital financing 筹集资本;以非经常收入支付非经常开支的结算 :=~%&
capital flow 资金流量 >4\V/
I
capital formation 资本形成;集资 l{#m"S7J^
capital formation figure 资本组合数字 iCN@G&rVw
capital fund 资本基金 6u7(}K
capital gain 资本增益;资本增值 /+RNPQO O
capital gains tax 资本增值税 u7j-uVG
capital goods 资本财货;资本货物 s~/]nz]"J
capital grant 非经常补助金;非经常拨款;建设补助金 aJMh>
capital grant cycle 建设补助金周期 W _b$E
=
capital injection 注入资本;注资 ( uOW5,e7
capital input 投入资本 O)Nt"k7
b
capital intensity 资本密集度 fokT)nf~^8
capital intensive 资本密集 |k&.1NkZ
capital investment 资本投资 -7ct+3"J
Capital Investment Fund 资本投资基金 /_,~dt
capital loss 资本损失 j %TYyL-
capital maintenance 资本保值;资本保留 =[{Pw8['
capital market 资本市场;资金市场 q22cp&gmX
capital market instrument 资本市场票据 Hh;w\)/%j
capital money 资本款项 }U'5j/EFZ
capital money subject to a trust 信托财产资本 V-=$:J"J'\
capital movement 资本流动 ;~]&$2sk
capital nature 资本性质 DHt 8 f
capital outlay 资本支出 77i |a]Kd
capital portion 资本部分 pw>AQ
capital profit 资本利润 zp4ru\
capital project 基本工程项目;非经常开支项目 ?%Y?z]L#
capital receipt 资本收入 3!Qt_,
capital redemption 资本赎回 ts;_T..L
capital redemption business 资本赎回业务 ";s5It
capital redemption contract 资本赎回合约 sQJM 4'8f
capital redemption reserve 资本赎回储备 qsvUJU
capital reduction 资本减缩;减资 3jS=
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] <Dm6CH
股本削减计划〔香港联合交易所有限公司〕 + {hxEDz
capital repayment 偿还资本 y^@%Xrs
capital reserve 资本储备;后备资本 5.?O PK6
capital revenue 资本收益;非经常收入 Y ga}8DU
capital spending 资本开支;资本支出;非经常开支 m9G,%]4|
capital stock 股本 o95O!5 hl
capital stock subscription 认缴股本;认购股本 e!4akKw4wD
capital subsidy 建设津贴;基本建设津贴 a+{g~/z;,Q
capital subvention 非经常资助金 ,xD{A}}V
capital sum 资本额 jLQjv
capital tax 资本税 e_1mO 5z
capital transfer tax 资本转移税 1
9
k$)m
capital turnover 资本周转率 n[4Nu`E9
capital value 资本价值 qh7o;x~,
capital works project 基本工程项目 c6c^9*,V
Capital Works Reserve Fund 基本工程储备基金 W$'pUhq\H
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 J $e.$ah;
capitalization 资本化;资本总额 !FSraW2
capitalization of interest 利息化作本金 &]LwK5SR
capitalized interest 化作本金的利息 H&03>.b
capitalized loan 转作资本的贷款 yQi|^X~?$
capitalized value 资本还原值;资本化价值 p1?}"bHk
capitation grant 按人计算的补助金 3~cOQ%#]4
captive insurance business 专属自保保险业务 A^K,[8VX
car insurance 汽车保险 M%B[>pONb7
Caribbean Development Bank 加勒比开发银行 l m
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] e-e{-pB6
意大利嘉利堡银行 5)nv
cartel 同业联盟;卡特尔 ,O[vxN1X*
cartelized rates system 联营式利率制度 )D[ypuM&
cash 现金;现款 BB%(!O4Dl
cash accounting system 现金会计制度 (Wx)YI
cash acquisition 以现金投资所得的资产 Ap!UX=HBb
cash allowance 现金津贴 =k$d8g
ez
cash assets 现金资产 Q%eBm_r;
cash at bank 银行现金;银行存款 ^1~/FU
cash balance 现金结余 h[Iu_#HMa
cash basis 现金收付制;收付实现制 3LXpe8$lJ
cash basis accounting 现金收付制会计;收付实现制会计 %eV`};9
cash bonus 现金红利 ]Ea7b
cash book 现金出纳帐;现金簿 #>- rKv.A
cash client 现金客户 @wFm])}0
cash commission rebate 现金回佣 ~qqtFjlG^
cash compensation 现金补偿 H]-W$V
cash contribution 现金承担额;现金分担额 /7lkbL
cash cost 直接费用;现金成本 iit`'}+U
cash coupon 现金礼券 =TP>Y"
cash credit 现金信贷 [e}]K:
cash deficit 现金赤字 4O`h%`M
cash deposit and withdrawal 现金收支 mCE})S
cash disbursement journal 现金支出日记簿 Dq?2mXOqD
cash disbursement slip 现金支出传票;现金支出单 7q^/.:wlf
cash flow 现金流量;银根 Z~c7r n
cash flow lending 流动现金放款;无抵押融资 ^=W&p%Y(!
cash flow statement 现金流量表;现金流动表 0ay!tS
dN
cash flow surplus 现金流量盈余
=#V11j
cash in hand 库存现金;手头现金 -$0S#/)Z
cash in till 备用现金 (mD]}{>
cash in transit 运送中现金;在运现金 ?Tl@e
cash input 投入现金 xw-q)u
cash input figure 现金投入数字 vJCL
m/}*
cash limit 现金支出限额;现金限额 s Y6'y'a95
cash margin 现金保证金 ho20>vw#
cash market 现货市场;现金交易市场 =
]@xXVf/
cash offer 现金要约;现金补偿额 m[bu(q z
cash payment 现金付款;现金支付 V")Q4h{
cash position 现金头寸 c:6w >:
cash price 现金价格 qnS7z%H8
cash receipts journal 现金收入日记簿 3>(`Y
cash receiving slip 现金收入传票;现金收入单 9@1W= sl
cash settlement 现金结算 Orb(xLChJ
cash surplus 现金盈余 kp6x6%{K\
cash with order 订货付现;凭票即付 K$]QzPXS
cashier's order 银行本票 zh.c_>jS
cashier's order outstanding 未承兑的银行本票 lET)<V(Y
cash-limited subhead 有现金支出限额的分目 P
X0#X=$
cash-sweep 现金彩票活动 b5|p#&YK~
casual client “散客”;“散户” amSyGQ2
CCASS Depository 中央结算系统证券存管处 )aC+qhh
CCIC Finance Limited 中芝兴业财务有限公司 JdRs=#X
cedant 分出者 >'jM8=o*Ax
ceding company 分出公司 /iN\)y#u1
ceding insurer 分出保险人 h|H;ZC(B
ceiling 上限 64vSJx>u
ceiling price 最高限价 yTn@p(J
central bank 中央银行 8$vH&HdI
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 C5M-MZaS
central banking 中央银行业务 e||_j
central banking function 中央银行职能 %OtW\T=u
Central Clearing and Custodian System 中央结算及托管系统 =z/F=1^<
Central Clearing and Depository System 中央结算及存管系统 cR&xl^BJ
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 KwHOV$lD;
central clearing house 中央结算所 iN*>Z(b"
central clearing system 中央结算制度;集体交收系统 PGKXzp'
central custody system 中央托管系统 1A)~Y
central depository 中央存管处 {_~G+rqY
central depository system 中央证券存管制度 9y4rw]4zI
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 (=/F=,w
central rate 中央汇率;中心汇率 v wyDY%B"n
Central Registration Hong Kong Limited 香港中央证券登记有限公司 ?>y-5B[K/(
Central Tender Board 中央投标委员会 K7.<,E"M.
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 2T5xSpC
centralized budgetary and payments system 集中预算及支付制度
xAjQW=
centred 12-month moving average 十二个月定位移动平均数 gAj)3T@
certificate of approval 批准证明书 wuk7mIJ
certificate of beneficial entitlement to property 资产权益证书 q KM]wu0Et
certificate of compliance 合格证明书;合约完成证明书 ?R(3O1,v^
certificate of deposit [CD] 存款证 :#/bA&
certificate of exemption from estate duty 豁免遗产税证明书 vO_quQ[ .
certificate of incorporation 公司注册证书;法团注册证书 c7F&~RLC
certificate of incorporation of registered trustees 注册受托人法团证书 X
w8il
certificate of indebtedness [CI] 负债证明书 H5s85"U#
certificate of insurance 保险证书 x/7G0K2\}
certificate of interest 权益证明书;息票 6.|~~/
certificate of means 资产证明书 LU{Z
certificate of participation 参与证明书 ]~^/w}(K
certificate of payment of profits tax 缴付利得税证明书 is(!_Iv
certificate of preference 特惠税证 \uk #pL
certificate of rateable value 应课差饷租值证明书 9^^#I~-
certificate of registration 登记证书;注册证明书 W~%~^2g ;k
certificate of satisfaction 清偿证明书 5u46Vl{
certificate of transfer 转让证明书 qX(%Wn;n
certificate to bearer 不记名证明书 o
x^lI
certification 核证 aAri
certification fee 核证费 NXBOo
certified cheque 经银行证明可兑现的支票 0 MIMs#
certified public accountant [CPA] 执业会计师 gDub+^ye>/
certified statement 经证明的报表 -W_s]oBg
cessation of business 停业 .Y|\7%(
cession 分保 Oez}C,0
C.F. Finance Company Limited 浙一财务有限公司 .m?~TOR
chance 机会;中彩机会 .( h$@|Y
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 {^W,e ^:
change of domicile 迁册 \.c
)^QQ
change to estimates 修订预算 Hg`{9v
change to the approved estimates of expenditure 核准开支预算的变动 V]]qu:Mh8
charge 费用;押记;抵押 |T_Pz&-
charge number 税单号码 @vYmkF`
charge on assets 资产的征税 'pY;]^M
charge upon general revenue 从政府一般收入中拨款支付 O ->eg
chargeable 可予征收;应课税的 -;\+uV
chargeable agreement for sale 可予征收印花税的买卖协议 QYgN39gp
chargeable income 应课税入息 mi<D
bnou
chargeable normal trading receipt 应课税的一般营业收入 \+3Wd$I
chargeable profit 应课税利润 -o_TC
chargeable to tax 应课税 tb0E?&M
charged to... 记入……帐目 wYA/<0'yH
chargee 承押记人 Yp]G)}'R
charge-holder 受押人 Pp_3 nyQ
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 nb_^3K]r
charging order 押记令 2<G1'7)
chargor's right 押记人的权利 CS\tCw\Y
charitable donation 慈善捐款 C94@YWs
charitable trust 慈善信托 nV3
7`
I
charity property 慈善财产 Tr0V6TS7
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 A_Iu*pz^^
charter 章程;特许权 9S%gVNxn
charter of incorporation 成立章程 Mlw9#H6
chartered accountant 特许会计师 <aaDW
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 mRH]'dlD7
Chartered Institute of Public Finance and Accountancy [United Kingdom] WKl'
特许公共财政及会计学会〔英国〕 *+j{9LK
charterer 承租人 =>0M3 Qh{
Chase Manhattan Asia Limited 美国大通亚洲有限公司 YC&jKx .>
Chase Manhattan Bank 美国大通银行 AC:s4iacC
chattels 实产 'UVv(-
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 (oitCIV
Che Hsing Finance Company Limited 浙兴财务有限公司 18"VB50b}
check-and-balance system 制约平衡制度 rm=~^eB
Chekiang First Bank Limited 浙江第一银行 "qTC(F9N$.
cheque 支票 <
}wAP_y
Chiao Yue Finance Company Limited 侨裕财务有限公司 n
[Xzo}
Chiba Bank, Ltd. 千叶银行 Ik5jwfz
Chicago Board of Options Exchange 芝加哥期权交易所 SxZ^ "\H
Chicago Board of Trade 芝加哥交易所 U`9\P2D`/
Chicago Mercantile Exchange 芝加哥商品交易所 Gr"7w[|+
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 GoSWH2N
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 L%K_.!d^
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 ,(0XsBL
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 [k~+(.2I
child allowance 子女免税额 ]Ec[")"kT
China & South Sea Bank Limited 中南银行 [du>ff
China Affairs Committee [Hong Kong Futures Exchange Limited] '<D `:srV
中国事务委员会〔香港期货交易所有限公司〕 B~;LBgpp
China concept stock 中国概念股 `Kc %S^C'
China Construction Bank 中国建设银行 [Ht."VxR
China Development Division [Stock Exchange of Hong Kong Limited] reM
中国发展科〔香港联合交易所有限公司〕 cF&h$4-
China Economic News 《中国经济新闻》 UW/3{2
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 H'0*CiHes
China State Bank Limited 国华商业银行 Kt90mA
Chinatrust Commercial Bank, Limited 中国信托商业银行 l?JO8^Nn
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 jqGo-C~
Chinese Bankers Club, Hong Kong 香港银行华员会 4 ?@uF[
Chinese Banks' Association 香港华商银行公会 aT1CpY=T|.
Chinese Gold and Silver Exchange Society 金银业贸易场 ah/6;,T
Chinese New Year bonus 年奖;年终花红 UI<PNQvo9
chit fund 银会 nE,gQHw
Chiyu Banking Corporation Limited 集友银行有限公司 6Sb'Otw.
Chiyu Finance Company Limited 集友财务有限公司 bj7MzlGFy
Cho Hung Finance Limited 朝兴金融有限公司 ]EM)_ :tRf
choses in action 无形动产;据法权产 UiK+c30FU
chronological book 序时帐簿 *lerPY3 q
Chubu Securities Finance Company 中部证券金融公司 ]PzTl {]
Chung Khiaw Bank Limited 崇侨银行 r$r&4dY
Chung Nan Finance Company Limited 中南财务有限公司 c_z/At;4
Chuo Trust & Banking Co., Ltd. 中央信托银行 L_gsG|xX
Chuo Trust Asia Limited 中央信托亚洲有限公司 aC,vh1")F
Citibank, N.A. 万国宝通银行 L`\`NNQC
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 *mQDS.'AB@
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 RC8)f8n
Citicorp International Limited 万国宝通国际有限公司
a0?iR5\
civil debt 民事债项 t$y&=v
Civil Service Pension Reserve Fund 公务员退休金储备基金 !HR2Rf l
claim 申索;索偿;债权 lNaez3
claim equalization fund 申索平衡基金 2u~c/JryN
claim for refund of property tax 申请发还物业税 Xrj(,|
claim of debt 债权申索 =tf@4_
claim on bank 对银行的债权 kg?T$}O
claim to dividend 摊还债款申索 11B{gUv.]
claimant 申索人;索偿人 Y-%l7GErhL
claims statistics 申索统计数字 mF*?e/
class of insurance business 保险业务类别 /h7>Z9T
class of property 财产类别 6t_ 3%{
claw-back 递减率 DYAwQ"i;6
clearance cost 清拆成本 uq|vNLW26
clearing 结算;票据交换;清算 W.J:.|kt
clearing account 结算帐户 d(X\B{
clearing and settlement system 结算和交收系统
wsf Hd<Z_
clearing balance 结算差额 dT hn?
clearing bank 结算银行 zj9bSDVL(
clearing cheque 交换支票 C,|nmlDN
clearing house 结算所;票据交换所 _Sly7_
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 >}<29Ii
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 ,#E3,bu6_4
clearing member 结算会员 ~{7zm"jN
Clearing Members' Fund 结算会员基金 6z9R1&~%
clearing participant 结算参与者 ,30FGz^i
clearing rebate 结算费用的回佣 #.E\,N'
Clearing Rules [SEHK Options Clearing House Limited] 24H^hN9
《结算规则》〔联交所期权结算所有限公司〕 |&elZ}8
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 ]k'#g Z$
Clerk to the Board of Review 税务上诉委员会书记 #MhNdH#
client 客户;委托人;当事人 < v|%K.yd
client agreement 客户协议 u8-a-k5<
client confidentiality 客户保密的责任 MtpU~c
client money 客户款项 Vqa5RVnI
client statement 客户结单 >W`S(a Mn
clients fund 客户资金 WZ^{zFoZ
close 结算;收市;收盘 Y|%anTP
close a position 平仓;轧平头寸 yxaT7Oqh%
close company 股份不公开的公司 |MTpU@`p5
close higher 收市时价位较高 &