C: v`
$%G
HmW=t}!
calendar year figure 历年数字 df^0{gNHx
call 催缴通知;认购期权 m[W/j/$A+x
call deposit 通知存款;活期存款 {hM"TO7\
call loan 短期同业拆借;通知贷款 ;*nh=w
call margin 补仓;追加保证金 "% SX@
call market 短期同业拆放市场 w"BIv9N
call money 短期同业拆借;活期贷款 1*L^^%w
call option 认购期权;看涨期权 jmSt?M0.xV
call price 赎回价格;提前赎回价 z+ uL "PG[
call warrant 认购认股权证;回购认股权证 '!AT
callable share 可收回股份;可兑付股份 Etw~*
called up share capital 已催缴股本 & \JLTw
Canadian Dollar [CAD] 加拿大元 MCM/=M'y
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 O/(3 87= U
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 Shs')Zsbv
cancellation price 取消费 \zBd<H4S:
cap 上限 |^?`Q.|c$
capital 资本;资金 <>VIDE
Capital Accord 《资本协定》 Qg[heND
capital account 资本帐;非经常帐 ?vMK'"
capital account commitment balance 资本帐承担额结余 /q T E
Capital Adequacy Directive [CAD] 《资本充足指引》 xC'mPcU8
capital adequacy ratio [CAR] 资本充足比率 q)vK`\Y
capital allowance 资本免税额 ::v;)VdX+*
capital alteration 资本变更 Z>X9J(=
capital and liabilities ratio 资本负债比率 uW )
\,
capital and liquidity requirement 资本与流动资金的规定 4{Q$!O>
capital appreciation 资本增值 U7jhV,gO4
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 kp'b>&9r
capital assets 资本资产 J9NsHr:A[
capital at risk 风险资本 ";75 6'>
capital base 资本基础;资金基础 JR])xPI`
capital charges 资本支出;资本费用 Kq$:\B)<c
capital commitment 资本承担 cD5w| rm?i
capital contribution certificate 出资证明书 ES^NBI j5P
capital convergence 划一资本充足比率 hK
Fk$A
capital cost 资本成本;建设成本;建设费用 bAN 10U
capital cover 资本保证 E2h(w_l
capital deficit 资本亏绌;资本赤字 15o9CaQw4"
capital divided into shares 资本分成股份 :DDO=
capital element 资本因素;资本部分 y:~eU
capital equipment 资本设备 G aha Z
F
capital expenditure 资本开支;非经常开支 oN_S}o
capital expenses 资本费用 kea e.6[
capital financing 筹集资本;以非经常收入支付非经常开支的结算 ?Y%}(3y
capital flow 资金流量 w8G7Jy
capital formation 资本形成;集资 sf
fV.cC`
capital formation figure 资本组合数字 "v@);\-V
capital fund 资本基金 6euR'd^Qi
capital gain 资本增益;资本增值 R_t~UTfI;
capital gains tax 资本增值税 "tfn?n0
capital goods 资本财货;资本货物 yVT&rQ"{
capital grant 非经常补助金;非经常拨款;建设补助金 Um/CR!
capital grant cycle 建设补助金周期 2TE\4j
capital injection 注入资本;注资 +8]W\<Kp
capital input 投入资本 }*0,>w>
capital intensity 资本密集度 x6"/z
capital intensive 资本密集 ur?d6a
capital investment 资本投资 n; Lo
Capital Investment Fund 资本投资基金 ThjUiuWe
capital loss 资本损失 \)FeuLGL9
capital maintenance 资本保值;资本保留 7F,07\c
capital market 资本市场;资金市场 ^cB49s+{e
capital market instrument 资本市场票据 ixIh
T
capital money 资本款项 rH[5~U
capital money subject to a trust 信托财产资本 dz{#"No0
capital movement 资本流动 Ii|uGxEc
capital nature 资本性质 pTc$+Z73
capital outlay 资本支出 #E*@/ p/
capital portion 资本部分 +G<}JJ'V
capital profit 资本利润 >?^~s(t
capital project 基本工程项目;非经常开支项目 :uOZjEZi
capital receipt 资本收入 >Kz_My9
capital redemption 资本赎回 -FQC9~rR;g
capital redemption business 资本赎回业务 yb[{aL^4%
capital redemption contract 资本赎回合约 SCgyp(
capital redemption reserve 资本赎回储备 _2NN1/F5
capital reduction 资本减缩;减资 XPar_8I
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] d^ 2u}^kG
股本削减计划〔香港联合交易所有限公司〕 s>LA3kT
capital repayment 偿还资本 uCY(:;[<
capital reserve 资本储备;后备资本 ~D<7W4c
capital revenue 资本收益;非经常收入 E%-Pyg*
capital spending 资本开支;资本支出;非经常开支 @<hF.4,]
capital stock 股本 ;gZwQ6)i
capital stock subscription 认缴股本;认购股本 2b; rr
capital subsidy 建设津贴;基本建设津贴 CW.&Y?>Tv
capital subvention 非经常资助金 V*~1,6N[
capital sum 资本额 ,h3269$J
capital tax 资本税 v]B0!k&4.
capital transfer tax 资本转移税 jVLY!7Z4
capital turnover 资本周转率 ='7er.~\
capital value 资本价值 |E46vup
capital works project 基本工程项目 ]ev *m&O
Capital Works Reserve Fund 基本工程储备基金 s]$HkSH
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 JQ~y- lt
capitalization 资本化;资本总额 yTzY?
capitalization of interest 利息化作本金 6Hc H'nmeN
capitalized interest 化作本金的利息 qFV;n6&V
capitalized loan 转作资本的贷款 Ly#h|)
capitalized value 资本还原值;资本化价值 ~%olCxfO
capitation grant 按人计算的补助金 TX<e_[$\
captive insurance business 专属自保保险业务 t#fs:A7P?}
car insurance 汽车保险 Xg|8".B)A
Caribbean Development Bank 加勒比开发银行 qFvg}}^y
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] ~5lKL5w
意大利嘉利堡银行 a Q.Iq
cartel 同业联盟;卡特尔 +P>Gy`D9
cartelized rates system 联营式利率制度 1"8Z
y6t
cash 现金;现款 `4q5CJ2
cash accounting system 现金会计制度 *ah>-}-
cash acquisition 以现金投资所得的资产 v_y!Oh?EG
cash allowance 现金津贴 {Q{lb(6Ba
cash assets 现金资产 z7OZ4R:
cash at bank 银行现金;银行存款 0!9?H1>
cash balance 现金结余 W,QnU d'N
cash basis 现金收付制;收付实现制 *>H M$.?Q
cash basis accounting 现金收付制会计;收付实现制会计 r]8wOu-'
cash bonus 现金红利 Q%M'[L?[
cash book 现金出纳帐;现金簿 o0zc}mm
cash client 现金客户 08<k'Oi]
cash commission rebate 现金回佣 F{#N6,T
cash compensation 现金补偿 $sA,$x:^xI
cash contribution 现金承担额;现金分担额 sN}s61
cash cost 直接费用;现金成本 <'PR;g^#
cash coupon 现金礼券 v7s]
cash credit 现金信贷 XNc"kp? z
cash deficit 现金赤字 .8u$z`j
cash deposit and withdrawal 现金收支 d$2@,
cash disbursement journal 现金支出日记簿 '5|Q<5!o
cash disbursement slip 现金支出传票;现金支出单 CL)1Q
cash flow 现金流量;银根 vjexx_fq
cash flow lending 流动现金放款;无抵押融资 dzjB UD
cash flow statement 现金流量表;现金流动表 b*I&k":
cash flow surplus 现金流量盈余 YQN]x}:E+4
cash in hand 库存现金;手头现金 l 'AK
cash in till 备用现金 (z8]FT
cash in transit 运送中现金;在运现金 @-)<|orU4
cash input 投入现金 \iFMU#
cash input figure 现金投入数字 &{-oA_@
cash limit 现金支出限额;现金限额 M/::`yJQu
cash margin 现金保证金 ,!o\),N
cash market 现货市场;现金交易市场 XM$5S+e
cash offer 现金要约;现金补偿额 m#5|J@]
cash payment 现金付款;现金支付 ikEWY_1Y
cash position 现金头寸 g@S@d&9
cash price 现金价格 <7_ |Q
cash receipts journal 现金收入日记簿 X_lUD?y
cash receiving slip 现金收入传票;现金收入单 O,F]\
cash settlement 现金结算 W~XV
cash surplus 现金盈余 nx!qCgo
cash with order 订货付现;凭票即付 e67c:Z
cashier's order 银行本票 AijPN
cashier's order outstanding 未承兑的银行本票 "E@NZ*"u
cash-limited subhead 有现金支出限额的分目 R-r+=x&
cash-sweep 现金彩票活动 uR06&SaA>
casual client “散客”;“散户” )@8'k]Glw.
CCASS Depository 中央结算系统证券存管处 }<(
"0jC
CCIC Finance Limited 中芝兴业财务有限公司 b>hBct}
cedant 分出者 Bi9
N
ceding company 分出公司 {
4_I7r
ceding insurer 分出保险人 wQo6!H"K
ceiling 上限 ..P=D <'f
ceiling price 最高限价 LG/=+[\{E
central bank 中央银行 )0Y #-=.<
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 TIK/ %T
central banking 中央银行业务 A%NK0j$;}
central banking function 中央银行职能 `l[6rf_.
Central Clearing and Custodian System 中央结算及托管系统 1S*8v 7
Central Clearing and Depository System 中央结算及存管系统 w>NZRP_3
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 &y#\1K
central clearing house 中央结算所 WL
IDw@fv
central clearing system 中央结算制度;集体交收系统 ;#5-.z
central custody system 中央托管系统 X7XCZSh#A
central depository 中央存管处 )V[w:= *
central depository system 中央证券存管制度 L337/8fh
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 GsP@ B'
central rate 中央汇率;中心汇率 OBKC$e6I
Central Registration Hong Kong Limited 香港中央证券登记有限公司 vxbH^b
Central Tender Board 中央投标委员会 C&gOA8nf
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 eeI9[lTw
centralized budgetary and payments system 集中预算及支付制度 'mBLf&fB
centred 12-month moving average 十二个月定位移动平均数 O Ey:#9<'
certificate of approval 批准证明书 sx)$=~o
certificate of beneficial entitlement to property 资产权益证书 KRnB[$3F1
certificate of compliance 合格证明书;合约完成证明书 E>l#0Zw
certificate of deposit [CD] 存款证 2R_opbw
certificate of exemption from estate duty 豁免遗产税证明书 C,OB3y
certificate of incorporation 公司注册证书;法团注册证书 s]nGpA[!
certificate of incorporation of registered trustees 注册受托人法团证书 ohQz%?r
certificate of indebtedness [CI] 负债证明书 <eud#v
certificate of insurance 保险证书 \jF" nl
certificate of interest 权益证明书;息票 vc>^.#7
certificate of means 资产证明书 ??$i*
certificate of participation 参与证明书 BRo
R"#'
certificate of payment of profits tax 缴付利得税证明书 IEIxjek
certificate of preference 特惠税证 P\*2c*,W;
certificate of rateable value 应课差饷租值证明书 W G3mQ\k
certificate of registration 登记证书;注册证明书 ]zhq.O
>2{
certificate of satisfaction 清偿证明书 V:,3OLL*
certificate of transfer 转让证明书 . T6_N
certificate to bearer 不记名证明书 Azq#}Oe)u
certification 核证 |k7ts&2
certification fee 核证费 Q^1#xBd
certified cheque 经银行证明可兑现的支票 MQ9M%>
certified public accountant [CPA] 执业会计师 ,z0~mN
certified statement 经证明的报表 ~L\( /[
cessation of business 停业 Pq{YZMr
cession 分保 H649J)v+m
C.F. Finance Company Limited 浙一财务有限公司 evndw>
chance 机会;中彩机会 t(z(-G|&
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 ^V XXq
change of domicile 迁册 n7`.<*:
change to estimates 修订预算 Sq?6R}q%
change to the approved estimates of expenditure 核准开支预算的变动 eSvc/ CU
charge 费用;押记;抵押 ;4S
[ba1/
charge number 税单号码 :r
vO8.\
charge on assets 资产的征税 )<}VP&:X
charge upon general revenue 从政府一般收入中拨款支付 hIzPy3
chargeable 可予征收;应课税的 %~B)~|h
chargeable agreement for sale 可予征收印花税的买卖协议 Tg<>B
chargeable income 应课税入息 QRg"/62WCD
chargeable normal trading receipt 应课税的一般营业收入 /\3XARt
chargeable profit 应课税利润 =CG!"&T
chargeable to tax 应课税 \K_!d]I {
charged to... 记入……帐目 N)
V7yo?
chargee 承押记人 Ybn=Gy
charge-holder 受押人 VxPTh\O*[
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 ;8%@Lan
charging order 押记令 Ivt)Eg
chargor's right 押记人的权利 ?4wehcZz
charitable donation 慈善捐款 -pU\"$nuxH
charitable trust 慈善信托 psyH?&T
charity property 慈善财产 0+2Matk>.
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 wNf*/?N
charter 章程;特许权 qs8K jG@
charter of incorporation 成立章程 Be14$7r
chartered accountant 特许会计师 L3G)?rPFC#
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 gk_X u
Chartered Institute of Public Finance and Accountancy [United Kingdom] zM8/s96h
特许公共财政及会计学会〔英国〕 ?^G$;X7B
charterer 承租人 .f.j >
Chase Manhattan Asia Limited 美国大通亚洲有限公司 ZAnO$pA
Chase Manhattan Bank 美国大通银行 S{"6PXzb
chattels 实产 @|\s$L
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 gE6y&a
Che Hsing Finance Company Limited 浙兴财务有限公司 <-oRhi4
check-and-balance system 制约平衡制度 (W}i287
Chekiang First Bank Limited 浙江第一银行 !+*?pq
cheque 支票 =DF@kR[CH"
Chiao Yue Finance Company Limited 侨裕财务有限公司 1+i
Chiba Bank, Ltd. 千叶银行 *2m&?,nJ
Chicago Board of Options Exchange 芝加哥期权交易所 t#D\*:Xi
Chicago Board of Trade 芝加哥交易所 7z P
Chicago Mercantile Exchange 芝加哥商品交易所 /xrq'|r?C
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 /J9T=N
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 c J"]yG)=
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 d,Dg"Z
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 Z#cU#)`y1
child allowance 子女免税额 ;ijfI
China & South Sea Bank Limited 中南银行 \ \mO+N47i
China Affairs Committee [Hong Kong Futures Exchange Limited] w3?t})PB&
中国事务委员会〔香港期货交易所有限公司〕 2h? r![
China concept stock 中国概念股 fY\tvo%
China Construction Bank 中国建设银行 4K?H-Jco
China Development Division [Stock Exchange of Hong Kong Limited] {If2[4!z
中国发展科〔香港联合交易所有限公司〕 d8 BK/b
China Economic News 《中国经济新闻》 )S;Xy`vO
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 -I$txa/"|
China State Bank Limited 国华商业银行 q@RY.&mgW
Chinatrust Commercial Bank, Limited 中国信托商业银行 O,xAu}6f+
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 rbJ)RN^.
Chinese Bankers Club, Hong Kong 香港银行华员会 5@&i:vs5y
Chinese Banks' Association 香港华商银行公会 yg[Oy#^
Chinese Gold and Silver Exchange Society 金银业贸易场 Kn9=a -b?,
Chinese New Year bonus 年奖;年终花红 YT 03>!B
chit fund 银会 '`goy%Wd
Chiyu Banking Corporation Limited 集友银行有限公司 ##+8GLQM
Chiyu Finance Company Limited 集友财务有限公司 WbD C
Cho Hung Finance Limited 朝兴金融有限公司 ofrlTw&o
choses in action 无形动产;据法权产 $d??(
chronological book 序时帐簿 )i6U$,]
Chubu Securities Finance Company 中部证券金融公司 $b
71
Chung Khiaw Bank Limited 崇侨银行 F0ivL`
Chung Nan Finance Company Limited 中南财务有限公司 ks`
Chuo Trust & Banking Co., Ltd. 中央信托银行 CR<pB)F?a
Chuo Trust Asia Limited 中央信托亚洲有限公司 |s3HeY+Co
Citibank, N.A. 万国宝通银行 U+}9X^
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 sxQ ,x/O
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 *ej o6>
Citicorp International Limited 万国宝通国际有限公司 _ L:w;Oy9T
civil debt 民事债项 my\oC^/9
Civil Service Pension Reserve Fund 公务员退休金储备基金 hr}R,BR|
claim 申索;索偿;债权 Ef*.}gcU
claim equalization fund 申索平衡基金 sFz4^Kn
claim for refund of property tax 申请发还物业税 nTtt$I@hW
claim of debt 债权申索 yNMwd.r[
claim on bank 对银行的债权 I3[RaZ2z{
claim to dividend 摊还债款申索 OFAqP1o{$
claimant 申索人;索偿人 q2U"k
claims statistics 申索统计数字 R^O)fL 0_
class of insurance business 保险业务类别 ?yM/j7Xn
class of property 财产类别 2'^OtM,
claw-back 递减率 N4]6LA6x6
clearance cost 清拆成本 [t=+$pf(-
clearing 结算;票据交换;清算 ;51!aC
clearing account 结算帐户 #&8pp8wd,}
clearing and settlement system 结算和交收系统 ,HO/Q6;N
clearing balance 结算差额 ToXFMkwY
clearing bank 结算银行 Gt%?[
clearing cheque 交换支票 vFvu8*0
clearing house 结算所;票据交换所 C%7)sLWjJS
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 X1z0'gvh
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 ^d$e^cU
clearing member 结算会员 U
&k3
Clearing Members' Fund 结算会员基金 Pc
?G^
Xol
clearing participant 结算参与者 o?hw2-mH
clearing rebate 结算费用的回佣 VKfHN_m*
Clearing Rules [SEHK Options Clearing House Limited] sL`D}_:
《结算规则》〔联交所期权结算所有限公司〕 6o23#JgN
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 mt]YY<l
Clerk to the Board of Review 税务上诉委员会书记 wU3ica&[
client 客户;委托人;当事人 5OqsnL_V
client agreement 客户协议 b6$A@b
client confidentiality 客户保密的责任 9oN'.H^
client money 客户款项 m3!MHe~t
client statement 客户结单 TV>R(D3T/
clients fund 客户资金 8;Bwz RtgT
close 结算;收市;收盘 `TR9GWU+B
close a position 平仓;轧平头寸 T`<k4ur
close company 股份不公开的公司 `e;Sjf<
close higher 收市时价位较高 R/FV'qy]
close lower 收市时价位较低 Ytnr$*5.
close mixed 收市时荣辱互见 Us~wv"L=UX
close of exchange 交易所停市 LK}eU,m=
close of financial year 财政年度终结 /%'7sx[p
close out 平仓 Y~?YA/.x
close out a long position 平长仓 (S 3kP5:F
close out a short position 平空仓 \yizIo.Y`
close steady 收市时价格稳定 MZMv.OeYt,
close the gap 弥补差距 X10TZ
closed position 平仓 <