C: X(!AI|6Bt
QypiF*fSU
calendar year figure 历年数字 fmnRUN=
call 催缴通知;认购期权 PUE'Rr(Q
call deposit 通知存款;活期存款 %on9C`/
call loan 短期同业拆借;通知贷款 K/wiL69
call margin 补仓;追加保证金 7"n)/;la
call market 短期同业拆放市场 @cu}3>
call money 短期同业拆借;活期贷款 q: Bt]2x
call option 认购期权;看涨期权 T6R7,Vt'v
call price 赎回价格;提前赎回价 4>$
;gH
call warrant 认购认股权证;回购认股权证 `rz`3:ZH
callable share 可收回股份;可兑付股份 XWUvP
called up share capital 已催缴股本 ?GUz?'d
Canadian Dollar [CAD] 加拿大元 us\%BxxI9
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 S2'`|uI
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 m~Y'$3w
cancellation price 取消费 ~mXZfG/D
cap 上限 vbRrk($`
capital 资本;资金 ;.nP%jD
Capital Accord 《资本协定》 5vs`uUzr
capital account 资本帐;非经常帐 u=@h`5-fp
capital account commitment balance 资本帐承担额结余 h/ LR+XX!
Capital Adequacy Directive [CAD] 《资本充足指引》 1Lm].tq
capital adequacy ratio [CAR] 资本充足比率 Yg=E@F
capital allowance 资本免税额 PPwxk;
capital alteration 资本变更 4V u'r?
capital and liabilities ratio 资本负债比率 `ICcaRIN8I
capital and liquidity requirement 资本与流动资金的规定 #*yM2H"7,;
capital appreciation 资本增值 1z})mfsh
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〕 ="3a%\
capital assets 资本资产 ,+ns
{ppn
capital at risk 风险资本 %~#!NX
capital base 资本基础;资金基础 -H1"OJ2aF
capital charges 资本支出;资本费用 pu/m8
capital commitment 资本承担 |8&-66pX
capital contribution certificate 出资证明书 -yX.Jv
capital convergence 划一资本充足比率 ~In{lQ[QX
capital cost 资本成本;建设成本;建设费用 0Jm]f/iZ
capital cover 资本保证 )"(V*Z
capital deficit 资本亏绌;资本赤字 ./ "mn3U
capital divided into shares 资本分成股份 hlAR[ ]
capital element 资本因素;资本部分 8_xnWMOe
capital equipment 资本设备 \We"?1^
capital expenditure 资本开支;非经常开支 :D"@6PC]
capital expenses 资本费用 Ms.PO{wb
capital financing 筹集资本;以非经常收入支付非经常开支的结算 G_V.H\w
capital flow 资金流量 5a=nF9/
capital formation 资本形成;集资 7*zB*"B'1t
capital formation figure 资本组合数字 7<h.KZPc
capital fund 资本基金 Dz[566UD
capital gain 资本增益;资本增值 +VSZhg,Np8
capital gains tax 资本增值税 x Z|&/Ci
capital goods 资本财货;资本货物 ^F>4~68d
capital grant 非经常补助金;非经常拨款;建设补助金 !+m@AQ:,
capital grant cycle 建设补助金周期 OI~}e,[2z
capital injection 注入资本;注资 ^4+r*YvcM
capital input 投入资本 uVN.=
capital intensity 资本密集度 'eqiYY|
capital intensive 资本密集 ,/~[S
capital investment 资本投资 O[; +i
Capital Investment Fund 资本投资基金 6dF$?I&
capital loss 资本损失 ;!'qtw"CB
capital maintenance 资本保值;资本保留 FI\IY
R
capital market 资本市场;资金市场 2bWUa~%B
capital market instrument 资本市场票据 hO#HvW
capital money 资本款项 P?uf?{
capital money subject to a trust 信托财产资本 >Cvjs
capital movement 资本流动 hQJo~'W=
capital nature 资本性质 f:xUPH?+
capital outlay 资本支出 Z*9L'd"D|
capital portion 资本部分 [d}qG#N
capital profit 资本利润 _Aa[?2 O
capital project 基本工程项目;非经常开支项目 ~
9=27p
capital receipt 资本收入 USprsaj
capital redemption 资本赎回 F@9Y\. ,
capital redemption business 资本赎回业务 +Z > <
capital redemption contract 资本赎回合约 T0r<O_ubOA
capital redemption reserve 资本赎回储备 w5,6$#
capital reduction 资本减缩;减资 U M@naU
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] /M:H9Z8!
股本削减计划〔香港联合交易所有限公司〕 \4aKLr
capital repayment 偿还资本 N*f^Z#B]
capital reserve 资本储备;后备资本 q?yMa9ZZky
capital revenue 资本收益;非经常收入 KCD5*xH
capital spending 资本开支;资本支出;非经常开支 Ee8--
capital stock 股本 aRX
capital stock subscription 认缴股本;认购股本 > =Jsv
capital subsidy 建设津贴;基本建设津贴 IdF$Ml#[h
capital subvention 非经常资助金 E[UO5X
capital sum 资本额 <^Nk.E
capital tax 资本税 H-Pq!9[DB
capital transfer tax 资本转移税 i *B:El1
capital turnover 资本周转率 sYW[O"oNi
capital value 资本价值 Y[?`\c|
capital works project 基本工程项目 Wk}D]o0^@
Capital Works Reserve Fund 基本工程储备基金 Q&gPa]z]}
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 l&3ki!
capitalization 资本化;资本总额 dhW<p5
capitalization of interest 利息化作本金 !_dR'
capitalized interest 化作本金的利息 \dTQQ
capitalized loan 转作资本的贷款 OTE<x"=h
capitalized value 资本还原值;资本化价值 ~5ubh2{
capitation grant 按人计算的补助金 {S*!B
captive insurance business 专属自保保险业务 6Hwxx5>r
car insurance 汽车保险 D
M}s0O$0
Caribbean Development Bank 加勒比开发银行 0Z,{s158L
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] O~6Q;q P
意大利嘉利堡银行 8)Zk24:])_
cartel 同业联盟;卡特尔 #X5hSw;
cartelized rates system 联营式利率制度 x{Sd
P$
cash 现金;现款 }%x}fu#
cash accounting system 现金会计制度 gD6tHg>_
cash acquisition 以现金投资所得的资产 H<Hrwy~
cash allowance 现金津贴 gQ>2!Qc a-
cash assets 现金资产 Af9+HI
O
cash at bank 银行现金;银行存款 (f~gEKcB2u
cash balance 现金结余 |!Fk2Je,
cash basis 现金收付制;收付实现制 &n|*uLn
cash basis accounting 现金收付制会计;收付实现制会计 -;>#3O-
cash bonus 现金红利 [f/.!@sj
cash book 现金出纳帐;现金簿 um[!|g/
cash client 现金客户 rrcwtLNbu
cash commission rebate 现金回佣 {i>Jfl]G}
cash compensation 现金补偿 $/paEn"
cash contribution 现金承担额;现金分担额 xs%LRF#u
cash cost 直接费用;现金成本 U` hfvTi
cash coupon 现金礼券 8R}K?+]
cash credit 现金信贷 +]c}rWm
cash deficit 现金赤字 bDWeU}
cash deposit and withdrawal 现金收支 f05=Mc&)
cash disbursement journal 现金支出日记簿 /$:U$JVb?l
cash disbursement slip 现金支出传票;现金支出单 z]$>+MH_
cash flow 现金流量;银根 ?'wsIH]m
cash flow lending 流动现金放款;无抵押融资 Vho0eV=
cash flow statement 现金流量表;现金流动表 @KA1"Wb_
cash flow surplus 现金流量盈余 sa9fK Z'q
cash in hand 库存现金;手头现金 ~{M@?8wi
cash in till 备用现金 j#VIHCzlr
cash in transit 运送中现金;在运现金 wbi3lH:;
cash input 投入现金 U^rm:*f
cash input figure 现金投入数字 e\9g->DUs
cash limit 现金支出限额;现金限额 _!!}'fMC
cash margin 现金保证金 M6Pw/S!
cash market 现货市场;现金交易市场 ]'k[u
cash offer 现金要约;现金补偿额 ?'sXgo.}
cash payment 现金付款;现金支付 ru{f]|
cash position 现金头寸 ],[)uTZc
cash price 现金价格 -CD\+d "
cash receipts journal 现金收入日记簿 ^i'y6J
cash receiving slip 现金收入传票;现金收入单 :Q-oV8t{
cash settlement 现金结算 d0
-~|`5
cash surplus 现金盈余 HH8;J66I&
cash with order 订货付现;凭票即付
HE;V zR
cashier's order 银行本票 ZXt?[Ll
cashier's order outstanding 未承兑的银行本票 :}9j^}"c3
cash-limited subhead 有现金支出限额的分目 a4&:@`=
cash-sweep 现金彩票活动 nm @']
casual client “散客”;“散户” %!y89x=E
CCASS Depository 中央结算系统证券存管处 VE]6wwV2
CCIC Finance Limited 中芝兴业财务有限公司 8Z# 21X>
cedant 分出者 AIh*1>2Xn
ceding company 分出公司 qS.)UaA
ceding insurer 分出保险人 Tn A?u (R%
ceiling 上限 <'&F;5F3V
ceiling price 最高限价 yN\e{;z`
central bank 中央银行 :wipE]~4t
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 -;pOh;WG
central banking 中央银行业务 }+0z,s~0.
central banking function 中央银行职能 9&K/GaG
Central Clearing and Custodian System 中央结算及托管系统 .N"~zOV<#
Central Clearing and Depository System 中央结算及存管系统 I4D<WoU;dJ
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 [se^.[0,
central clearing house 中央结算所 p<5!02yQ\
central clearing system 中央结算制度;集体交收系统 } 0M{A+
central custody system 中央托管系统 8Kk\*8 <
central depository 中央存管处 OCnFEX"
central depository system 中央证券存管制度 0E6lmz`O
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 kH?#B%N5
central rate 中央汇率;中心汇率 6Cc7ejt|u
Central Registration Hong Kong Limited 香港中央证券登记有限公司 DMZ`Sx
Central Tender Board 中央投标委员会 MEq"}zrh
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 G {b:i8}l
centralized budgetary and payments system 集中预算及支付制度 )~
z Z'^
centred 12-month moving average 十二个月定位移动平均数 L.B~ax.|Z
certificate of approval 批准证明书 UFEN y."P
certificate of beneficial entitlement to property 资产权益证书 kdcQw7G
certificate of compliance 合格证明书;合约完成证明书 zOGR+Gq_Z
certificate of deposit [CD] 存款证 m^I,}1H4
certificate of exemption from estate duty 豁免遗产税证明书 S LGW:
certificate of incorporation 公司注册证书;法团注册证书 ?`AGF%zp
certificate of incorporation of registered trustees 注册受托人法团证书 ."mlSW"Wm
certificate of indebtedness [CI] 负债证明书 ai;\@$ cq
certificate of insurance 保险证书 4:1)~z
certificate of interest 权益证明书;息票 Mo^`\/x!
certificate of means 资产证明书 jN/ j\x'
certificate of participation 参与证明书 kNPDm6m
certificate of payment of profits tax 缴付利得税证明书 Z]vL%Gg*!
certificate of preference 特惠税证 QCpM|,drS
certificate of rateable value 应课差饷租值证明书 3t(c_:[%
certificate of registration 登记证书;注册证明书 |J3NR`-R
certificate of satisfaction 清偿证明书 (C S8(C4[
certificate of transfer 转让证明书 X:=c5*0e
certificate to bearer 不记名证明书 6 h'&6
certification 核证 6G_<2bO
certification fee 核证费 Q$a
certified cheque 经银行证明可兑现的支票 $}tjS3klr
certified public accountant [CPA] 执业会计师 P`"mM?u
certified statement 经证明的报表 B8V,)rn
cessation of business 停业 {1~T]5
cession 分保 usOx=^?=
C.F. Finance Company Limited 浙一财务有限公司 P5?<_x0v4b
chance 机会;中彩机会 >ttuum12w
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 Acu@[I^
change of domicile 迁册 pn\V+Rg'
change to estimates 修订预算 1`-r#-MGG
change to the approved estimates of expenditure 核准开支预算的变动 u^4h&fL
charge 费用;押记;抵押 mX\
;oV!
charge number 税单号码 B9M>e'H%<
charge on assets 资产的征税 nPA@h
charge upon general revenue 从政府一般收入中拨款支付 ]b}B2F'n
chargeable 可予征收;应课税的 &erm`Ho
chargeable agreement for sale 可予征收印花税的买卖协议 }htPTOy5
chargeable income 应课税入息 MFwO9"<A
chargeable normal trading receipt 应课税的一般营业收入 YBjdp=als
chargeable profit 应课税利润 YD&_^3-XM
chargeable to tax 应课税 KQmZ#W%2m
charged to... 记入……帐目 N 8t=@~]
chargee 承押记人 keCRvl Z4
charge-holder 受押人 ebM{OI
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 ctJ&URCi#
charging order 押记令 -t3i^&fj8
chargor's right 押记人的权利 97LpY_sU
charitable donation 慈善捐款 P}r)wAt
charitable trust 慈善信托 D:E9!l'
charity property 慈善财产 \Tm}mAvK/o
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 SY
_='9U
charter 章程;特许权 o""~jc~
charter of incorporation 成立章程 KCtX$XGL
chartered accountant 特许会计师 &;>4N"]
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 .\)A@ua^
Chartered Institute of Public Finance and Accountancy [United Kingdom] U5+vN[ K
特许公共财政及会计学会〔英国〕 9UD
@MA
charterer 承租人 Q`6i =mB;
Chase Manhattan Asia Limited 美国大通亚洲有限公司 BHr|.9g]%%
Chase Manhattan Bank 美国大通银行 $YM_G=k
chattels 实产 TlRk*/PlJ
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 NQLiWz-q
Che Hsing Finance Company Limited 浙兴财务有限公司 <qeCso
check-and-balance system 制约平衡制度 {9'M0=
Chekiang First Bank Limited 浙江第一银行 V#^yX%
cheque 支票 %Fft
R1"
Chiao Yue Finance Company Limited 侨裕财务有限公司 _T*AC.
Chiba Bank, Ltd. 千叶银行 LP<<'(l`
Chicago Board of Options Exchange 芝加哥期权交易所 |t6~%6^8
Chicago Board of Trade 芝加哥交易所 3,6Ox45
Chicago Mercantile Exchange 芝加哥商品交易所 9l
!S9d
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 C}"@RHEu
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 ?<~WO?
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 MCnN^
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 $0qMQ%P
child allowance 子女免税额 =NDOS{($
China & South Sea Bank Limited 中南银行 pP.'wSj
China Affairs Committee [Hong Kong Futures Exchange Limited] DW2>&|
中国事务委员会〔香港期货交易所有限公司〕 4v.d-^
China concept stock 中国概念股 3 ^}A %-bS
China Construction Bank 中国建设银行 fx?$9(r,
China Development Division [Stock Exchange of Hong Kong Limited] wda';@y5(
中国发展科〔香港联合交易所有限公司〕 u"+}I,'L
China Economic News 《中国经济新闻》 m5-9yQ=.
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 A3R#z]Ub
China State Bank Limited 国华商业银行 J^zi2jtV
Chinatrust Commercial Bank, Limited 中国信托商业银行 Zb(t3I>n
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 srmKaa|
Chinese Bankers Club, Hong Kong 香港银行华员会 I}.i@d'O
Chinese Banks' Association 香港华商银行公会 ISNcswN#
Chinese Gold and Silver Exchange Society 金银业贸易场 ^v:Z o
Chinese New Year bonus 年奖;年终花红 :.nRN`e
chit fund 银会 E zT`,#b
Chiyu Banking Corporation Limited 集友银行有限公司 Ly #_?\bn
Chiyu Finance Company Limited 集友财务有限公司 E1*QdCV2
Cho Hung Finance Limited 朝兴金融有限公司 nk@atK,38^
choses in action 无形动产;据法权产 n=!uNu7
chronological book 序时帐簿 /QxlGfNZ
Chubu Securities Finance Company 中部证券金融公司 #oV+@D`
Chung Khiaw Bank Limited 崇侨银行 p'Bm8=AwD
Chung Nan Finance Company Limited 中南财务有限公司 ~W{-Q.
Chuo Trust & Banking Co., Ltd. 中央信托银行 a!,r46>$H
Chuo Trust Asia Limited 中央信托亚洲有限公司 oF|N O^H
Citibank, N.A. 万国宝通银行 n WaNT-
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 gH7z
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 APSgnf
Citicorp International Limited 万国宝通国际有限公司 b?VV'{4
civil debt 民事债项 ;=~Xr"(/z
Civil Service Pension Reserve Fund 公务员退休金储备基金 k1}hIAk3u
claim 申索;索偿;债权 5:_hP{ @
claim equalization fund 申索平衡基金 ,=PKd&
claim for refund of property tax 申请发还物业税 6"QEJ
claim of debt 债权申索 j1U 5~%^
claim on bank 对银行的债权 u, kU$
claim to dividend 摊还债款申索 erFv(eaDK
claimant 申索人;索偿人 (! KG)!
claims statistics 申索统计数字 ;ojiJ?jU
class of insurance business 保险业务类别 ]<trA$ 0
class of property 财产类别 ls|LCQPx
claw-back 递减率 82:Wvp6
clearance cost 清拆成本 x` /)g(
clearing 结算;票据交换;清算 :tj-gDa\Y
clearing account 结算帐户 SbT5u3,'
clearing and settlement system 结算和交收系统 ;Yts\4BSM
clearing balance 结算差额 YA&`&$
clearing bank 结算银行 < bUe/m
clearing cheque 交换支票 ,+1m`9}
clearing house 结算所;票据交换所 X.#oEmA,P
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 ;L"!I3dM)
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 Mr3-q
clearing member 结算会员 MC!ZX)mF
Clearing Members' Fund 结算会员基金 UY>v"M
clearing participant 结算参与者 @,OT/egF4:
clearing rebate 结算费用的回佣 $g\&5sstE
Clearing Rules [SEHK Options Clearing House Limited] ]z ==
《结算规则》〔联交所期权结算所有限公司〕 1wn&js C
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 WeJ@xL
Clerk to the Board of Review 税务上诉委员会书记 -Zc![cAlO
client 客户;委托人;当事人 FN87^.^2S
client agreement 客户协议 MDO$m g
client confidentiality 客户保密的责任 PuCc2'#
client money 客户款项 wEEn?
client statement 客户结单 WFv!Pbq,
clients fund 客户资金 L^0v\
close 结算;收市;收盘 +t!S'|C
close a position 平仓;轧平头寸 0kDBE3i#
close company 股份不公开的公司 QU5Sy oL[
close higher 收市时价位较高 >fs2kha
close lower 收市时价位较低 `jsEN ;<
close mixed 收市时荣辱互见 ERz;H!pU8
close of exchange 交易所停市 (-^bj
close of financial year 财政年度终结 lj[,|[X7`
close out 平仓 gK1g]Tc @G
close out a long position 平长仓 !iu5OX7K|
close out a short position 平空仓 ?=On%bh
close steady 收市时价格稳定 4<S'
close the gap 弥补差距 _elX<o4
closed position 平仓 t~p
y=\
closed-end investment corporation 股份固定的投资公司 6 "gj!/e
close-out price 抛售价格 Akk
3 Qx
closing account 决算帐户 2}WDw>V
closing balance 期终结余;收市结余 {ERMGd6Jp
closing price 收市价;收盘价 1=)r@X/6d
closing quotation 收市价;收市行情 0Y+FRB]u
closing rate 收市汇价;收盘汇率 ${r[!0|
closing transaction 平仓交易 /n{1o\
clothing levy 成衣税 "&o,yd%
club deposit 零存整付存款 2xxB\J
Code of Aid 《资助则例》 m,MSMw1p
Code of Banking Practice 《银行营运守则》 [~mGsXV
Code of Best Practice [Stock Exchange of Hong Kong Limited] [c&