C: h ?%]uFJC
Gfn?1Kt{
calendar year figure 历年数字 |#=4]]>m
call 催缴通知;认购期权 \4|o5, +(@
call deposit 通知存款;活期存款 h*\/{$y
call loan 短期同业拆借;通知贷款 YE\s<$
call margin 补仓;追加保证金 rfS kQT
call market 短期同业拆放市场 ON<X1eU
call money 短期同业拆借;活期贷款 "FT(U{^7d
call option 认购期权;看涨期权 T.p:`}Ma
call price 赎回价格;提前赎回价 $q~:%pQv
call warrant 认购认股权证;回购认股权证 BTu_$5F
callable share 可收回股份;可兑付股份 1#<KZN =$
called up share capital 已催缴股本 jh&WL
Canadian Dollar [CAD] 加拿大元 x#_0
6
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 h^$c
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 E|fQbkfw
cancellation price 取消费 \6U$kMGde
cap 上限 &p2fMVWJ7
capital 资本;资金 7D%}(pX
Capital Accord 《资本协定》 `vPc&.-K
capital account 资本帐;非经常帐 [10;Mg
capital account commitment balance 资本帐承担额结余 +(|6Wv
Capital Adequacy Directive [CAD] 《资本充足指引》 H(TY.
capital adequacy ratio [CAR] 资本充足比率 )W& $FU4JK
capital allowance 资本免税额 zU)Ib<$
capital alteration 资本变更 B:Xmc,|,
capital and liabilities ratio 资本负债比率 mt(2HBNoz
capital and liquidity requirement 资本与流动资金的规定 06#40-
capital appreciation 资本增值 D8''q%
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〕 *To5\|
capital assets 资本资产 =,-&h
V
capital at risk 风险资本 41[1_ p(
capital base 资本基础;资金基础 Cg!]x
o
capital charges 资本支出;资本费用 igD,|YSK`z
capital commitment 资本承担 Z1gZn)7
capital contribution certificate 出资证明书 ?$#,h30
capital convergence 划一资本充足比率 +w ]KK6
capital cost 资本成本;建设成本;建设费用 ny]R,D0
capital cover 资本保证 CI )89`
capital deficit 资本亏绌;资本赤字 Do&/+Ssnu
capital divided into shares 资本分成股份 `bdCom
capital element 资本因素;资本部分 @N-P[.qL"
capital equipment 资本设备 c=}#8d.
capital expenditure 资本开支;非经常开支 *"pf3x6
capital expenses 资本费用 _K?{DnTb
capital financing 筹集资本;以非经常收入支付非经常开支的结算 fQ,L~:Y =
capital flow 资金流量 1eZ759PoO
capital formation 资本形成;集资 0;kp`hB
capital formation figure 资本组合数字 ~j`;$o
capital fund 资本基金 !A\Qwg>
capital gain 资本增益;资本增值 fgW>U*.ar
capital gains tax 资本增值税 n!r<\4I
capital goods 资本财货;资本货物 o"Dk`L2
capital grant 非经常补助金;非经常拨款;建设补助金 jx3J$5
capital grant cycle 建设补助金周期 M%evk4_27
capital injection 注入资本;注资 %` cP|k
capital input 投入资本 Y|NANjEAfm
capital intensity 资本密集度 h}k/okG
capital intensive 资本密集 Vk/!_)
capital investment 资本投资 \!erP!$x.
Capital Investment Fund 资本投资基金 .FarKW
capital loss 资本损失 )NoNgU\7!
capital maintenance 资本保值;资本保留 3:XF7T
capital market 资本市场;资金市场 "lFS{7
capital market instrument 资本市场票据 '9+JaB
capital money 资本款项 JFyw,p&xB
capital money subject to a trust 信托财产资本 8+>r!)Q+
capital movement 资本流动 nNCG*Vu
capital nature 资本性质 &.zG?e.
capital outlay 资本支出 ne=?'e4
capital portion 资本部分 B~[QmK
capital profit 资本利润 "h-G=vo,kl
capital project 基本工程项目;非经常开支项目 ]5V=kNui
capital receipt 资本收入 29xm66
capital redemption 资本赎回 , :I:F
capital redemption business 资本赎回业务 [O"9OW'2!B
capital redemption contract 资本赎回合约 |L@&plyB-
capital redemption reserve 资本赎回储备 mzh8<w?ns
capital reduction 资本减缩;减资 +:a#+]g
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] W:s>?(6?
股本削减计划〔香港联合交易所有限公司〕 $Z{ap
capital repayment 偿还资本 "~1{|lj|)
capital reserve 资本储备;后备资本 4@iMGYR9!s
capital revenue 资本收益;非经常收入 MY8[)<q"
capital spending 资本开支;资本支出;非经常开支 ZU=omRh5
capital stock 股本 }#u.Of`6"
capital stock subscription 认缴股本;认购股本 1Mf tq4nq
capital subsidy 建设津贴;基本建设津贴 o =oXL2}
capital subvention 非经常资助金 ;qA(!`h+
capital sum 资本额 +b =X~>vZ
capital tax 资本税 N)kZ2|oD
capital transfer tax 资本转移税 q X"Pg
capital turnover 资本周转率 88@" +2
capital value 资本价值 G^G= .9O
capital works project 基本工程项目 \]j{
Capital Works Reserve Fund 基本工程储备基金 eWN[EJI<
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作
5f~49(v]
capitalization 资本化;资本总额 UABaS(f3
capitalization of interest 利息化作本金 ~t>i+{JKE
capitalized interest 化作本金的利息 DOsQVdH
capitalized loan 转作资本的贷款 \ah.@s
capitalized value 资本还原值;资本化价值 X6T*?t3!9[
capitation grant 按人计算的补助金 C[-M
~yIL
captive insurance business 专属自保保险业务 Smt&/~7D%
car insurance 汽车保险 L@|xpq
Caribbean Development Bank 加勒比开发银行 lpy(un
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] ul-A'
意大利嘉利堡银行 kBRy(?Mft&
cartel 同业联盟;卡特尔 j(QK 0 "z
cartelized rates system 联营式利率制度 W$>AK_Y}
cash 现金;现款 <>Nq]WqA
cash accounting system 现金会计制度 Izapx\GK9
cash acquisition 以现金投资所得的资产 ]8m_+:`=
cash allowance 现金津贴 <Z>p1S
cash assets 现金资产 ]c+HD*
cash at bank 银行现金;银行存款 oMUyP~1
cash balance 现金结余 !4/s|b9K
cash basis 现金收付制;收付实现制 ~jpdDV&u\
cash basis accounting 现金收付制会计;收付实现制会计 ,.K}uW
cash bonus 现金红利 %>mB"Y,
cash book 现金出纳帐;现金簿 >Oz~j>jL
cash client 现金客户 +kj
d;u#
cash commission rebate 现金回佣 )LdS1%
cash compensation 现金补偿 smJ#.I6/L
cash contribution 现金承担额;现金分担额 Mb1K:U
cash cost 直接费用;现金成本 YQ`m;<
cash coupon 现金礼券 `{B<|W$=
cash credit 现金信贷 `J26Y"]P
cash deficit 现金赤字 *#| lhf'
cash deposit and withdrawal 现金收支 'KU)]v
cash disbursement journal 现金支出日记簿 jgyXb5GY
cash disbursement slip 现金支出传票;现金支出单 w vQ.9
cash flow 现金流量;银根 V49[XX
cash flow lending 流动现金放款;无抵押融资 a9sbB0q-K@
cash flow statement 现金流量表;现金流动表 3m]8>1e1"
cash flow surplus 现金流量盈余 I&s!} $cD
cash in hand 库存现金;手头现金 q(nPI
cash in till 备用现金 DQ{"6-
cash in transit 运送中现金;在运现金 .1@8rVp7
cash input 投入现金 @@QB,VS;{<
cash input figure 现金投入数字 "~nUwW|=1
cash limit 现金支出限额;现金限额 h)o5j-M>4
cash margin 现金保证金 |( =`l
cash market 现货市场;现金交易市场 B{0m0-l
cash offer 现金要约;现金补偿额 xo46L\
cash payment 现金付款;现金支付 ua-cX3E
cash position 现金头寸 8}0O @ wq
cash price 现金价格 Jc:gNQCsP
cash receipts journal 现金收入日记簿 f9Hm2wV
cash receiving slip 现金收入传票;现金收入单 6k=ink-/
cash settlement 现金结算 fem>WPvG
cash surplus 现金盈余 TCd1JF0
cash with order 订货付现;凭票即付 e Ert_@}
cashier's order 银行本票 W&U
Nk,
cashier's order outstanding 未承兑的银行本票 aiKZ$KLC
cash-limited subhead 有现金支出限额的分目 YqhZndktX
cash-sweep 现金彩票活动 @> n7
casual client “散客”;“散户” h/E+r:2]
CCASS Depository 中央结算系统证券存管处 D#}t)$"
CCIC Finance Limited 中芝兴业财务有限公司 qPeaSv]W
cedant 分出者 h>AK^fX
ceding company 分出公司 Y;$wD9W
ceding insurer 分出保险人 K.s\xA5`_
ceiling 上限 N `-\'h
ceiling price 最高限价 'B dZN
central bank 中央银行 &)[?D<
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 s8L=:hiSf)
central banking 中央银行业务 dU`kJ,=Z
central banking function 中央银行职能 Fk(nf9M%
Central Clearing and Custodian System 中央结算及托管系统 DX>Yf}
Central Clearing and Depository System 中央结算及存管系统 0LEJnl
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 xNlxi
central clearing house 中央结算所 v_M-:e3`
central clearing system 中央结算制度;集体交收系统 HYcwtw6
central custody system 中央托管系统 nW"ml$
central depository 中央存管处 k62KZ5| D
central depository system 中央证券存管制度 X/AA8QV o
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 a?
<Ar#)j
central rate 中央汇率;中心汇率 y9::m]s
Central Registration Hong Kong Limited 香港中央证券登记有限公司 J_@`:l0,z
Central Tender Board 中央投标委员会 m&I5~kD
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 D//uwom
centralized budgetary and payments system 集中预算及支付制度 -egu5#d>
centred 12-month moving average 十二个月定位移动平均数 &{=`g+4n
certificate of approval 批准证明书 6$'0^Ftm'
certificate of beneficial entitlement to property 资产权益证书 _[p@V_my
certificate of compliance 合格证明书;合约完成证明书 :G/.h[\R|
certificate of deposit [CD] 存款证 Xhk_h2F[
certificate of exemption from estate duty 豁免遗产税证明书 N1l&$#Fr!s
certificate of incorporation 公司注册证书;法团注册证书 @'lO~i
certificate of incorporation of registered trustees 注册受托人法团证书 xA#'%|"
certificate of indebtedness [CI] 负债证明书 qJ5gdID1 _
certificate of insurance 保险证书 r4wnfy
certificate of interest 权益证明书;息票 Y)KO*40c
certificate of means 资产证明书 MU#$tXmnC
certificate of participation 参与证明书 a"pejW`m
certificate of payment of profits tax 缴付利得税证明书 ^hIKDc!.m
certificate of preference 特惠税证 bA*T1Db,t>
certificate of rateable value 应课差饷租值证明书 ZNjqH[
certificate of registration 登记证书;注册证明书 'boAv%1_sa
certificate of satisfaction 清偿证明书 jPyhn8Vw
certificate of transfer 转让证明书 FZJyqqA$_
certificate to bearer 不记名证明书 ndxijqw
certification 核证 @;T?R
certification fee 核证费 YThFskR oO
certified cheque 经银行证明可兑现的支票 z<Y
>phc
certified public accountant [CPA] 执业会计师 X!=*<GF)
certified statement 经证明的报表 B>{\qj)%
cessation of business 停业 i#1~<U
cession 分保 2Hj;o
C.F. Finance Company Limited 浙一财务有限公司 o ImW
chance 机会;中彩机会 uom~,k$|
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 u*C"d1v=
change of domicile 迁册 VjhwafYC
change to estimates 修订预算 }N}\<RG
change to the approved estimates of expenditure 核准开支预算的变动 B$kp\yL
charge 费用;押记;抵押 ~hxo_&
charge number 税单号码 M!E#T-)
charge on assets 资产的征税 AG==A&d>$
charge upon general revenue 从政府一般收入中拨款支付 y9'F D5\s
chargeable 可予征收;应课税的 my(yN|
chargeable agreement for sale 可予征收印花税的买卖协议 sJ(q.FRM'
chargeable income 应课税入息 -ipfGb
chargeable normal trading receipt 应课税的一般营业收入 W2([vRT
chargeable profit 应课税利润 H%:u9DlEK/
chargeable to tax 应课税 ^68BxYUoD\
charged to... 记入……帐目 `+go|
5N2
chargee 承押记人 uY5Gn.Y
charge-holder 受押人 U~Ai'1?xz
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 !agtgS$qII
charging order 押记令 >X(,(mKi
chargor's right 押记人的权利 ?fXlrJ
charitable donation 慈善捐款 nPj/C7j
charitable trust 慈善信托 Nu%JI6&R
charity property 慈善财产 VN1a\
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 G$buZspL'd
charter 章程;特许权 b@&ydgmaQ
charter of incorporation 成立章程 BkTGH.4G%
chartered accountant 特许会计师 bC mhlSNi
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 `Y`QxU!d%
Chartered Institute of Public Finance and Accountancy [United Kingdom] H@8g 9;+
特许公共财政及会计学会〔英国〕 7v~\c%1V
charterer 承租人 t/baze;V
Chase Manhattan Asia Limited 美国大通亚洲有限公司 XU}sbbwu
Chase Manhattan Bank 美国大通银行 $]05?JY#
chattels 实产 |5}~n"R5
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 wPl!}HNf
Che Hsing Finance Company Limited 浙兴财务有限公司 Yjr6/&ML
check-and-balance system 制约平衡制度 Odo"S;)
Chekiang First Bank Limited 浙江第一银行 ]o(&J7Z6-
cheque 支票 /?; 8F
Chiao Yue Finance Company Limited 侨裕财务有限公司 h4GR:`
Chiba Bank, Ltd. 千叶银行 3ppY@_1
Chicago Board of Options Exchange 芝加哥期权交易所 k_=~ObA$g
Chicago Board of Trade 芝加哥交易所 ;5P>R[p
Chicago Mercantile Exchange 芝加哥商品交易所 (zFUC]
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 ve#cz2Z
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 $UZ4,S?V
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 @
P=eu3
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 \kpk-[W*x{
child allowance 子女免税额 $o"PQ!z
China & South Sea Bank Limited 中南银行 CMIjc(m
China Affairs Committee [Hong Kong Futures Exchange Limited] GLe(?\Ug=
中国事务委员会〔香港期货交易所有限公司〕 Z:#-4CiP
China concept stock 中国概念股 d8b'Gjwtw
China Construction Bank 中国建设银行 u_o>v{&i
China Development Division [Stock Exchange of Hong Kong Limited] UC^Bn1
中国发展科〔香港联合交易所有限公司〕 >a]4}
China Economic News 《中国经济新闻》 Musz+<]
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 X,/@#pSOz
China State Bank Limited 国华商业银行 FxKb
Chinatrust Commercial Bank, Limited 中国信托商业银行 E5lC'@D cz
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 |n;gGR\
Chinese Bankers Club, Hong Kong 香港银行华员会 BEM+FG
Chinese Banks' Association 香港华商银行公会 icF -`m
Chinese Gold and Silver Exchange Society 金银业贸易场 yKO84cSl
Chinese New Year bonus 年奖;年终花红 a$MMp= p
chit fund 银会 rG"}CX`]:
Chiyu Banking Corporation Limited 集友银行有限公司 i&^?p|eKa
Chiyu Finance Company Limited 集友财务有限公司 HnVUG4yZTD
Cho Hung Finance Limited 朝兴金融有限公司 `5`Pv'`
choses in action 无形动产;据法权产 u pf7:gk +
chronological book 序时帐簿 _tQ=ASe0
Chubu Securities Finance Company 中部证券金融公司 lC6#EU;
Chung Khiaw Bank Limited 崇侨银行 Q=yQEh|Y
Chung Nan Finance Company Limited 中南财务有限公司 o(~>a
Chuo Trust & Banking Co., Ltd. 中央信托银行 )\uy 0+b
Chuo Trust Asia Limited 中央信托亚洲有限公司 `"m"qUd
Citibank, N.A. 万国宝通银行 o><~ .T=d&
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 O'm&S?>
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 c?d+>5"VX
Citicorp International Limited 万国宝通国际有限公司 :*1Gs,
civil debt 民事债项 0-g,C=L
Civil Service Pension Reserve Fund 公务员退休金储备基金 muo7KUT
claim 申索;索偿;债权 r3w. $
claim equalization fund 申索平衡基金 1,W%t\D
claim for refund of property tax 申请发还物业税 j2#Vdw|j
claim of debt 债权申索 K4xZT+Qb
claim on bank 对银行的债权 f9D7T|J?10
claim to dividend 摊还债款申索 7F3Hkvd[k
claimant 申索人;索偿人 V/|Ln*rm
claims statistics 申索统计数字 7 .+kcqX
class of insurance business 保险业务类别 l~&efAJ-$
class of property 财产类别 [j}%&$
claw-back 递减率 K;-:C9@
clearance cost 清拆成本 V:!fe+Er
clearing 结算;票据交换;清算 I~"-
clearing account 结算帐户 e\.|d<N?
clearing and settlement system 结算和交收系统 (7}v}3/
clearing balance 结算差额 xVKx#X9yk
clearing bank 结算银行 X!,Ngmw.
clearing cheque 交换支票 nH% /
clearing house 结算所;票据交换所 "C=HBJdYB5
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 *D;B%j^;
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 <g,k[
clearing member 结算会员 cY#TH|M
Clearing Members' Fund 结算会员基金 &)fPz-s
clearing participant 结算参与者 >g93Bj*
clearing rebate 结算费用的回佣 tq@<8?
Clearing Rules [SEHK Options Clearing House Limited] ,i*^fpF`F"
《结算规则》〔联交所期权结算所有限公司〕 K(6=)
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 ?ArQ{9c
Clerk to the Board of Review 税务上诉委员会书记 zK:/
1
client 客户;委托人;当事人 %
C6 H(
client agreement 客户协议 Rl3KE)<
client confidentiality 客户保密的责任 uVu`TgbZ
client money 客户款项 A1%V<im@Z
client statement 客户结单 )_.@M '?
clients fund 客户资金 ZQl[h7c/N
close 结算;收市;收盘 \|j`jsq
close a position 平仓;轧平头寸 g:;v]
close company 股份不公开的公司 f
21w`Uk48
close higher 收市时价位较高 _E'M(.B<
close lower 收市时价位较低 g-}Vu1w0{6
close mixed 收市时荣辱互见 #wM0p:<
close of exchange 交易所停市 ~Zaxn~u:
close of financial year 财政年度终结 92
Pp.Rh
close out 平仓 'Q(A5zfN]Y
close out a long position 平长仓 2[M:WZ.1
close out a short position 平空仓 M_79\Gz"
close steady 收市时价格稳定 #llc5i;
close the gap 弥补差距 L1rov
closed position 平仓 7BI0g@$Nn]
closed-end investment corporation 股份固定的投资公司 8 (.<
close-out price 抛售价格 "_#%W
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closing account 决算帐户 )[nzmL*w
closing balance 期终结余;收市结余 'Fc&"(!||
closing price 收市价;收盘价 }doj4
closing quotation 收市价;收市行情 5>A3;P
closing rate 收市汇价;收盘汇率 9sE>K)
closing transaction 平仓交易 1Tiq2+hmf
clothing levy 成衣税 j*xens$)
club deposit 零存整付存款 %&gx@ \v
Code of Aid 《资助则例》 fG,qax`:c
Code of Banking Practice 《银行营运守则》 3tLh{S?uJ
Code of Best Practice [Stock Exchange of Hong Kong Limited] Brpin
《最佳应用守则》〔香港联合交易所有限公司〕 ~}ewna/2
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〕 0|GxOzNd
Code of Conduct for Persons Registered with the Securities and Futures Commission mup3ua]!
《证券及期货事务监察委员会注册人操守准则》 `b7o
code of practice 实务守则;经营守则;执业守则 !%@n067
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 Zs{ `Yf^Q
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 ,vN#U&