C: t/pHdxX*C7
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calendar year figure 历年数字 .F&\xa{
call 催缴通知;认购期权 H"6:!;9,
call deposit 通知存款;活期存款 p\~ lPXK
call loan 短期同业拆借;通知贷款 \%f4)Qb
call margin 补仓;追加保证金 27}k63 \
call market 短期同业拆放市场 S-g`rTx
call money 短期同业拆借;活期贷款 }B^KV#_{S
call option 认购期权;看涨期权 L9&Z?$6J_p
call price 赎回价格;提前赎回价 t: r
call warrant 认购认股权证;回购认股权证 <5G*#0gw
callable share 可收回股份;可兑付股份 i e%ZX
called up share capital 已催缴股本 $D1Pk
Canadian Dollar [CAD] 加拿大元 *[k7KG2_U
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 _"Y;E
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 (WX,&`a<$
cancellation price 取消费 dyD=R
cap 上限 I"y=A7Nq
capital 资本;资金 OiZPL" Q(K
Capital Accord 《资本协定》 -(@dMY
capital account 资本帐;非经常帐 "EDn;l-Q
capital account commitment balance 资本帐承担额结余 Kmk<
Capital Adequacy Directive [CAD] 《资本充足指引》 kL{2az3"c
capital adequacy ratio [CAR] 资本充足比率 JEGcZeq)
capital allowance 资本免税额
jI[:`
capital alteration 资本变更 B/&axm%0
capital and liabilities ratio 资本负债比率 +UB+. 5P
capital and liquidity requirement 资本与流动资金的规定 gs7H9%j{U
capital appreciation 资本增值 x=gZ7$?A
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〕 A7 E*w
capital assets 资本资产 P10`X&
capital at risk 风险资本 }2-{4JIq}
capital base 资本基础;资金基础 2>_6b>9]
capital charges 资本支出;资本费用 7JQ5OC3
capital commitment 资本承担 UXnd~DA
capital contribution certificate 出资证明书 z{7&= $
capital convergence 划一资本充足比率 *4dA(N\k"
capital cost 资本成本;建设成本;建设费用 ~W_m<#K(
capital cover 资本保证 #92:h6
capital deficit 资本亏绌;资本赤字 1ki##v[ W8
capital divided into shares 资本分成股份 (Rve<n6{A
capital element 资本因素;资本部分 ; P&Ka
capital equipment 资本设备 W:ih#YW_F
capital expenditure 资本开支;非经常开支 %DbL|;z1
capital expenses 资本费用 y!h$Z6.
capital financing 筹集资本;以非经常收入支付非经常开支的结算 g< M\zD
capital flow 资金流量 l!EfvqWX
capital formation 资本形成;集资 ,0[bzk
capital formation figure 资本组合数字 S9t_2%e
capital fund 资本基金 1BmevEa)
capital gain 资本增益;资本增值 i\XOk!
capital gains tax 资本增值税 t=d~\_Oa
capital goods 资本财货;资本货物 {|O8)bW'
capital grant 非经常补助金;非经常拨款;建设补助金 YO|Kc
{j2e
capital grant cycle 建设补助金周期 %
Lhpj[C
capital injection 注入资本;注资 r*OSEzGUz
capital input 投入资本 y9?B vPp+
capital intensity 资本密集度 o5-oQ_j
capital intensive 资本密集 'RC(ss1G
capital investment 资本投资 =;9Wh!{
Capital Investment Fund 资本投资基金 Y7zg
capital loss 资本损失 s0~a5Ti3
capital maintenance 资本保值;资本保留 r=~yUT
capital market 资本市场;资金市场 kVCSFF*
capital market instrument 资本市场票据 D\jRF-z
capital money 资本款项 =hH>]$J[
capital money subject to a trust 信托财产资本 kS%FV;9>(
capital movement 资本流动 G29PdmY$<
capital nature 资本性质 O$V
6QJ
capital outlay 资本支出 @(,k%84z
capital portion 资本部分 s=!
y%
capital profit 资本利润 'p80X^g
capital project 基本工程项目;非经常开支项目 7%c9 nY
capital receipt 资本收入 #KF:(2
capital redemption 资本赎回 *RD9gIze
capital redemption business 资本赎回业务 dP=1*
capital redemption contract 资本赎回合约 _>9|"seR
capital redemption reserve 资本赎回储备 DGz'Dn
capital reduction 资本减缩;减资 .9#4qoM'
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] )O#]Wvr
股本削减计划〔香港联合交易所有限公司〕 4L 85~l
capital repayment 偿还资本 mVcpYyD|k
capital reserve 资本储备;后备资本 5wmH3g#0
capital revenue 资本收益;非经常收入 S#8wnHq
capital spending 资本开支;资本支出;非经常开支 YR@@:n'TP
capital stock 股本 1Thr74M
capital stock subscription 认缴股本;认购股本 ;EP 7q[
capital subsidy 建设津贴;基本建设津贴 J^R))R=
capital subvention 非经常资助金 x$Ko|:-
capital sum 资本额 $]<C C `
capital tax 资本税 Mc#uWmc 7
capital transfer tax 资本转移税 lbZ,?wm
capital turnover 资本周转率 w}c1zpa
capital value 资本价值 -v'7;L0K
capital works project 基本工程项目 B;r U
Capital Works Reserve Fund 基本工程储备基金 vvU;55-
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 8 P.t
capitalization 资本化;资本总额 17I{_C
capitalization of interest 利息化作本金 ID
&Iz
capitalized interest 化作本金的利息 _r0oOp E
capitalized loan 转作资本的贷款 &^Zo}F2V
capitalized value 资本还原值;资本化价值 D}XyT/8G3
capitation grant 按人计算的补助金 b8P/9D7K?
captive insurance business 专属自保保险业务 mk2T
car insurance 汽车保险 #I|Vyufw
Caribbean Development Bank 加勒比开发银行 LYhgBG,
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] W$O^IC
意大利嘉利堡银行 %*wJODtB|
cartel 同业联盟;卡特尔 H$>D_WeJ
cartelized rates system 联营式利率制度 !@{_Qt1
cash 现金;现款 ^>gRK*,
cash accounting system 现金会计制度 s3HwBA
cash acquisition 以现金投资所得的资产 ^3B{|cqf
cash allowance 现金津贴 &PI}o
cash assets 现金资产 &?IOrHSv!
cash at bank 银行现金;银行存款 ~
'
81
cash balance 现金结余 BG_m}3j
cash basis 现金收付制;收付实现制 ~aQ>DpSEf
cash basis accounting 现金收付制会计;收付实现制会计 6a[D]46y,2
cash bonus 现金红利 VO] Jvf
cash book 现金出纳帐;现金簿 z'=*pIY5f
cash client 现金客户 iT1"Le/N
cash commission rebate 现金回佣 c[}h( jkP
cash compensation 现金补偿 Q:&,8h[
cash contribution 现金承担额;现金分担额 ~Z!xS
cash cost 直接费用;现金成本 [X ]\^
cash coupon 现金礼券 XAR~d6iZ
cash credit 现金信贷 \:mx Ri
cash deficit 现金赤字 y8HLrBTza
cash deposit and withdrawal 现金收支 {";5n7<<)
cash disbursement journal 现金支出日记簿
LKieOgX
cash disbursement slip 现金支出传票;现金支出单 %Qgo0
cash flow 现金流量;银根 ^N#kW-i
cash flow lending 流动现金放款;无抵押融资 'C)^hj.
cash flow statement 现金流量表;现金流动表 7Te`#"
cash flow surplus 现金流量盈余 C(Ujx=G+3
cash in hand 库存现金;手头现金 HK)$ls
cash in till 备用现金 j*t>CB4
cash in transit 运送中现金;在运现金 W?mn8Y;{`
cash input 投入现金 QMea2q|3$
cash input figure 现金投入数字 gRIRc4p
cash limit 现金支出限额;现金限额 izsAn"v
cash margin 现金保证金 lBqu}88q0
cash market 现货市场;现金交易市场 \~UyfVPRT
cash offer 现金要约;现金补偿额 Ck8`$x&t
cash payment 现金付款;现金支付 O Ul+es
cash position 现金头寸 N3g[,BE
cash price 现金价格 fIN8::Cs[
cash receipts journal 现金收入日记簿 M >P-0IC
cash receiving slip 现金收入传票;现金收入单 3Wxl7"!x m
cash settlement 现金结算 b)9bYkd
cash surplus 现金盈余 wUHuykF
cash with order 订货付现;凭票即付
Z+`mla
cashier's order 银行本票 ~z#Faed=a
cashier's order outstanding 未承兑的银行本票 A^
$9[_
cash-limited subhead 有现金支出限额的分目 $j0]+vT
cash-sweep 现金彩票活动 #~*fZ|sq+3
casual client “散客”;“散户” ';us;xR#
CCASS Depository 中央结算系统证券存管处 I~y[8
CCIC Finance Limited 中芝兴业财务有限公司 3C 84b/A
cedant 分出者 ,uqSq
ceding company 分出公司 AX}l~
sv
ceding insurer 分出保险人 \!j{&cJ
ceiling 上限 S9d+#6rn
ceiling price 最高限价 ugcWFB5|
central bank 中央银行 A1e| Y
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 XKN`{h-@
central banking 中央银行业务 6pDb5@QjTy
central banking function 中央银行职能 ZGK*]o=)
Central Clearing and Custodian System 中央结算及托管系统 c) Zid1
Central Clearing and Depository System 中央结算及存管系统 &?YbAo_K
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 2c@4<kyfP
central clearing house 中央结算所 /f~V(DK
central clearing system 中央结算制度;集体交收系统 | V Ps5
central custody system 中央托管系统 >i7zV`eK
central depository 中央存管处 ]S9~2;2^,
central depository system 中央证券存管制度 kKAK;JQ
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 9:"%j
central rate 中央汇率;中心汇率 He}qgE>Us
Central Registration Hong Kong Limited 香港中央证券登记有限公司 0M(\xO
Central Tender Board 中央投标委员会 li;Np5P
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 +RQlMAB
centralized budgetary and payments system 集中预算及支付制度 ~F~g$E2 }
centred 12-month moving average 十二个月定位移动平均数 sCU<1=
certificate of approval 批准证明书 z1wy@1o'
certificate of beneficial entitlement to property 资产权益证书 3$[!BPLFO
certificate of compliance 合格证明书;合约完成证明书 :"7V,UP
@
certificate of deposit [CD] 存款证 9iGUE
certificate of exemption from estate duty 豁免遗产税证明书 }+G6` Zd
certificate of incorporation 公司注册证书;法团注册证书 5BR9f3}
certificate of incorporation of registered trustees 注册受托人法团证书 gfG Mu0FjB
certificate of indebtedness [CI] 负债证明书 )D_#
certificate of insurance 保险证书 Ql&5fyW
certificate of interest 权益证明书;息票 Q4\EI=4P]
certificate of means 资产证明书 QyQ&xgS
certificate of participation 参与证明书 O`5PX(J1&
certificate of payment of profits tax 缴付利得税证明书 Sx?IpcPSm
certificate of preference 特惠税证 1.U5gW/3L
certificate of rateable value 应课差饷租值证明书 $Q*h+)g<
certificate of registration 登记证书;注册证明书 K.4t*-<`[
certificate of satisfaction 清偿证明书 +pp|Qgr 3
certificate of transfer 转让证明书 =UYZ){rt9E
certificate to bearer 不记名证明书 v?BX 4FO
certification 核证 hZf0q 2
certification fee 核证费 LnP={s
certified cheque 经银行证明可兑现的支票 0*S]m5#;
certified public accountant [CPA] 执业会计师 Gh}sk-Xk=
certified statement 经证明的报表 yM>:,T S
cessation of business 停业 QxG:NN;jW
cession 分保 [t/7hx"2t
C.F. Finance Company Limited 浙一财务有限公司 AeR3wua
chance 机会;中彩机会 %Ez=
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 Q$Qs$
change of domicile 迁册 'D(| NYY
change to estimates 修订预算 IoWh&(+KdH
change to the approved estimates of expenditure 核准开支预算的变动 `wz@l:e
charge 费用;押记;抵押 .<566g}VP
charge number 税单号码 BC0SSR@e
charge on assets 资产的征税 oV"#1lp*
charge upon general revenue 从政府一般收入中拨款支付 H!mNHY_fA
chargeable 可予征收;应课税的 kbS+3#+
chargeable agreement for sale 可予征收印花税的买卖协议 =EwC6+8*M
chargeable income 应课税入息 H"lq!C`
chargeable normal trading receipt 应课税的一般营业收入 kSoa'
chargeable profit 应课税利润 B
3<T#
chargeable to tax 应课税 hvCX,^LoJ
charged to... 记入……帐目 U86bn(9K
chargee 承押记人 5:v"^"S z
charge-holder 受押人 c+$alwL~
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 O& k+;r
charging order 押记令 ]pr( hk
chargor's right 押记人的权利 5<h7+ %?t9
charitable donation 慈善捐款 ovJwor
charitable trust 慈善信托 ~x;1&\'k
charity property 慈善财产 }qU(G3
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 w&<-pIa`
charter 章程;特许权 DU(QQ53
charter of incorporation 成立章程 %~Vgz(/
chartered accountant 特许会计师 veX#K#
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 +I1>;
{{
Chartered Institute of Public Finance and Accountancy [United Kingdom] 7(c7-
特许公共财政及会计学会〔英国〕 >8h14uCk
charterer 承租人 Z9TmX
A@
Chase Manhattan Asia Limited 美国大通亚洲有限公司 9NX f~-V-
Chase Manhattan Bank 美国大通银行 |35"V3bs
chattels 实产 aoj6/
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 w/+e
Che Hsing Finance Company Limited 浙兴财务有限公司 1}nrVn[B9
check-and-balance system 制约平衡制度 ~k>H4hV3
Chekiang First Bank Limited 浙江第一银行 $j=c;+W
cheque 支票 KqC8ozup
Chiao Yue Finance Company Limited 侨裕财务有限公司 '|
(#^jAj
Chiba Bank, Ltd. 千叶银行 Y&M}3H>E
Chicago Board of Options Exchange 芝加哥期权交易所 fui;F"+1
Chicago Board of Trade 芝加哥交易所 yneIY-g(p
Chicago Mercantile Exchange 芝加哥商品交易所 40,u(4.m*
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 k\(LBZ"vR
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 2;X{ZLo
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 b.HfxYt(
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 &("HH"!
child allowance 子女免税额 D >ax<t1K
China & South Sea Bank Limited 中南银行 Hw[(v[v
China Affairs Committee [Hong Kong Futures Exchange Limited] t* eZe`|
中国事务委员会〔香港期货交易所有限公司〕 rC
)pCC
China concept stock 中国概念股 2MS-e}mi
China Construction Bank 中国建设银行 }!-BZIOlO
China Development Division [Stock Exchange of Hong Kong Limited] AA$+ayzx9{
中国发展科〔香港联合交易所有限公司〕 nGb%mlb
China Economic News 《中国经济新闻》 h# R;'9*V
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 W
&wqN
China State Bank Limited 国华商业银行 ^APPWQUl
Chinatrust Commercial Bank, Limited 中国信托商业银行 \$; Q3t3
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 ;Z:zL^rvn
Chinese Bankers Club, Hong Kong 香港银行华员会 M.B0)
Chinese Banks' Association 香港华商银行公会 D|m]]B
Chinese Gold and Silver Exchange Society 金银业贸易场 f Cg"tckE
Chinese New Year bonus 年奖;年终花红 5-rG 8
chit fund 银会 [!Uzw2
Chiyu Banking Corporation Limited 集友银行有限公司 5X"y46i,H
Chiyu Finance Company Limited 集友财务有限公司 O#[+=
^
Cho Hung Finance Limited 朝兴金融有限公司 3%`asCW$
choses in action 无形动产;据法权产 +<qmVW^X
chronological book 序时帐簿 P]V/<8o.53
Chubu Securities Finance Company 中部证券金融公司 >IZ|:lsxE
Chung Khiaw Bank Limited 崇侨银行 2Lravb3
Chung Nan Finance Company Limited 中南财务有限公司 l6o?(!:!%
Chuo Trust & Banking Co., Ltd. 中央信托银行 ['1JNUX
Chuo Trust Asia Limited 中央信托亚洲有限公司 7-Bttv{
Citibank, N.A. 万国宝通银行 <zUU`
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 NlLgXn!
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 & !0 [T
Citicorp International Limited 万国宝通国际有限公司 B#Sg:L9Tr'
civil debt 民事债项 ;yd[QT<I<
Civil Service Pension Reserve Fund 公务员退休金储备基金 S#gIfb<D
claim 申索;索偿;债权 !l2=J/LJj
claim equalization fund 申索平衡基金 J*4byu|
claim for refund of property tax 申请发还物业税 }M_Yn0(3
claim of debt 债权申索 C|"BMam
claim on bank 对银行的债权 *WS'C}T
claim to dividend 摊还债款申索 4n1-@qTPF~
claimant 申索人;索偿人 O [Q;[@
claims statistics 申索统计数字 o0SQJ1.a$
class of insurance business 保险业务类别 ^uZ!e+
class of property 财产类别 "`A@_;At`
claw-back 递减率 .4I"[$?Q
clearance cost 清拆成本 *hugQh]a
clearing 结算;票据交换;清算 *c"tW8uR
clearing account 结算帐户 2oL~N*^C
clearing and settlement system 结算和交收系统 B^8]quOH
clearing balance 结算差额 &
QO9 /!
clearing bank 结算银行 Y"eR&d
clearing cheque 交换支票 sT&O %(
clearing house 结算所;票据交换所 UC@&! kM
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 x[%z \
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 aX`@WXK
clearing member 结算会员 fMg3
Clearing Members' Fund 结算会员基金 2VSs#z!
clearing participant 结算参与者 f9`F~6$
clearing rebate 结算费用的回佣 LojEJ
Clearing Rules [SEHK Options Clearing House Limited] \gtI4zl*J
《结算规则》〔联交所期权结算所有限公司〕 E]Wnl\Be
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 >|Xy'ZR
Clerk to the Board of Review 税务上诉委员会书记 kd0~@rPL
client 客户;委托人;当事人 Gvo|uB#
client agreement 客户协议 <|qh5Scp
client confidentiality 客户保密的责任 ;;6e
t/8
client money 客户款项 ,Oqd4NS
client statement 客户结单 L H>oG$a
clients fund 客户资金 =2sj$
close 结算;收市;收盘 JI&ik_k3
close a position 平仓;轧平头寸 vsFRWpq
close company 股份不公开的公司 *^h$%<QI
close higher 收市时价位较高 D I`
M
close lower 收市时价位较低 .)eJL
close mixed 收市时荣辱互见 .nGYx
close of exchange 交易所停市 %+>t @F,GM
close of financial year 财政年度终结 $x%3^{G
close out 平仓 52RFB!Z[
close out a long position 平长仓 D4';QCwo
close out a short position 平空仓 _6Ex}`fyJ
close steady 收市时价格稳定 ZH@BHg|}H
close the gap 弥补差距 kTCWyc
closed position 平仓 Kr;7~`$[
closed-end investment corporation 股份固定的投资公司 K@0gBgN
close-out price 抛售价格 G"_ 8`l
closing account 决算帐户 P:`tL)W_
closing balance 期终结余;收市结余 e+_~a8 -|
closing price 收市价;收盘价 ^F}HWpF_
closing quotation 收市价;收市行情 |Wo_5|E
closing rate 收市汇价;收盘汇率 ~c;D@.e\
closing transaction 平仓交易 \1 ^qfw
clothing levy 成衣税 N.j?:
club deposit 零存整付存款 cwe@W PE2
Code of Aid 《资助则例》 $s[DT!8N
Code of Banking Practice 《银行营运守则》 P5&mpl1
Code of Best Practice [Stock Exchange of Hong Kong Limited] ss8de9T"'
《最佳应用守则》〔香港联合交易所有限公司〕 hvc%6A\nm
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〕 naQ0TN,
Code of Conduct for Persons Registered with the Securities and Futures Commission *{/L7])gm
《证券及期货事务监察委员会注册人操守准则》 \QpH~&QIS
code of practice 实务守则;经营守则;执业守则 iJIDx9 )Z
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 d{~5tv- H
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 O&ur|&v
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 ue YBD]3'
Code on Pooled Retirement Funds 《集资退休基金守则》 p-KMELB
Code on Share Repurchases [Share Repurchase Code] AdCi*="m
《公司购回本身股份守则》〔《股份购回守则》〕 t&GjW6]W
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 ch^tq",1>
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 ;,z[|"y
co-debtor 共同债务人 Glt%%TJb
co-financing scheme 共同融资计划 $d@_R^]X
cognizance 证明令 #<^ngoOj
coin 硬币 Ax'jNol
coin replacement programme 硬币取缔计划 8ec6J*b
coin set 套装硬币 i/Nd
coinage 硬币 uU7s4oJ|
Coinage Security Fund 硬币发行基金 h` 1{tu
cold call 主动与准客户接触 j|WuOZm\0
collapse in prices 价格下泻;价格下挫;价格暴跌 "q-,140_
collateral 抵押品 :tc]@0+
collateral bond 担保债券 c5 jd
q[0
collateral loan 抵押贷款 xe4F4FC'
collateral security 附属抵押品 !!WSGZUR
collection 征收;收取 3`W=rIMli
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 {;iG}j K
collection of betting duty 收取博彩税 Z$8X1(o
Collection Office [Inland Revenue Department] 收税处〔税务局〕 (3H'!P7|~
collective consumption 集体消费 t1y
hU"(J
Collector 收税主任 [CCj5N1/
Collector of Rates 差饷征收官 AqD)2O{VO
Collector of Stamp Revenue 印花税署署长 8Z^9r/%*Z
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 *2$I,
~(P
combined surplus 合并盈余 <