C: MK]S205{
/:a~;i
calendar year figure 历年数字 _ "ysJ&
call 催缴通知;认购期权 LDL#*g
call deposit 通知存款;活期存款 Kl[WscR
call loan 短期同业拆借;通知贷款 -IR9^)
call margin 补仓;追加保证金 fN8|4
call market 短期同业拆放市场 6 m5 \f
call money 短期同业拆借;活期贷款 ms=Ilz
call option 认购期权;看涨期权 saH +C@_,
call price 赎回价格;提前赎回价 B
0%kq7>g
call warrant 认购认股权证;回购认股权证 =;{vfjj
callable share 可收回股份;可兑付股份 Z\E 3i
called up share capital 已催缴股本 ?o h3t
Canadian Dollar [CAD] 加拿大元 ChLU(IPo6
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 &Jj^)GBU
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 A"V3g`dP
cancellation price 取消费 =>6Z"LD(
cap 上限 ~9qDmt,i
capital 资本;资金 |52VHW8c
Capital Accord 《资本协定》 vm+EzmO,!
capital account 资本帐;非经常帐 K \}xb2s
capital account commitment balance 资本帐承担额结余 ?K7m:Dx
Capital Adequacy Directive [CAD] 《资本充足指引》 '}c0:,5
capital adequacy ratio [CAR] 资本充足比率 %D z|p]49!
capital allowance 资本免税额 %ma1LN[
capital alteration 资本变更 XcA4EBRj
capital and liabilities ratio 资本负债比率 E'LkoyI
capital and liquidity requirement 资本与流动资金的规定 l}X3uyS
capital appreciation 资本增值 O{rgZ/4Au
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〕 Rww"Z=F
capital assets 资本资产 kImGSIJ
capital at risk 风险资本 5|:=#Ql*
capital base 资本基础;资金基础 >L anuv)O
capital charges 资本支出;资本费用 5I{YsM
capital commitment 资本承担 3Gt'<E| "
capital contribution certificate 出资证明书 r]'AdJFt
capital convergence 划一资本充足比率 :Ke~b_$Uy-
capital cost 资本成本;建设成本;建设费用 xH\'gli/
capital cover 资本保证 \O?#gW\tR
capital deficit 资本亏绌;资本赤字 K}O~tff
capital divided into shares 资本分成股份 ^!|BKH8>f%
capital element 资本因素;资本部分 WKpHb:H
capital equipment 资本设备 6^['g-\2
capital expenditure 资本开支;非经常开支 KhZ'Ic[vw
capital expenses 资本费用 G7C9FV bR
capital financing 筹集资本;以非经常收入支付非经常开支的结算 +v&+8S`+
capital flow 资金流量 Hux#v>e
capital formation 资本形成;集资 8T
6jM+ h
capital formation figure 资本组合数字 3}$L4U
capital fund 资本基金 &%J{C3Q9
capital gain 资本增益;资本增值 |mrAvm}
capital gains tax 资本增值税 52*zX 3
capital goods 资本财货;资本货物 8(%iYs$
capital grant 非经常补助金;非经常拨款;建设补助金 <?Fgm1=o
capital grant cycle 建设补助金周期 v}-'L#6
capital injection 注入资本;注资 BZsw(l4/0'
capital input 投入资本 b n^^|i
capital intensity 资本密集度 Lm'Ony^F
capital intensive 资本密集 }?>30+42:
capital investment 资本投资 <"CG%RGP
Capital Investment Fund 资本投资基金 =Ze~6vS,
capital loss 资本损失 dW!T.S
capital maintenance 资本保值;资本保留 6ssZg@}nf{
capital market 资本市场;资金市场 bM8b3,}?n
capital market instrument 资本市场票据 @8@cpm
capital money 资本款项 1kl4X3q6
capital money subject to a trust 信托财产资本 g9I2SdaJ
capital movement 资本流动 s BF>a|
capital nature 资本性质 bQ0m=BzF
capital outlay 资本支出 w0moC9#$?
capital portion 资本部分 ep[7#\}5
capital profit 资本利润 \I#2Mq?
capital project 基本工程项目;非经常开支项目 LtH;#Q
capital receipt 资本收入 ;wDcYs
capital redemption 资本赎回 ^`=Z=C$fj
capital redemption business 资本赎回业务 G?=X!up(
capital redemption contract 资本赎回合约 H@__%KBw
capital redemption reserve 资本赎回储备 +t/VF(!
capital reduction 资本减缩;减资 rtf>\j+
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] `EU=u_N
股本削减计划〔香港联合交易所有限公司〕 suPQlU>2sj
capital repayment 偿还资本 Z\i@Qa +r
capital reserve 资本储备;后备资本 ^5u}
capital revenue 资本收益;非经常收入 L ! yl^c
capital spending 资本开支;资本支出;非经常开支 kYxn5+~
capital stock 股本 Vjj30f
capital stock subscription 认缴股本;认购股本 @?*26}qp
capital subsidy 建设津贴;基本建设津贴 l$d 4g?Z
capital subvention 非经常资助金 5H==m~
capital sum 资本额 8Z/P<u
capital tax 资本税 4<Bj;1*4
capital transfer tax 资本转移税 lh~!cOm\=E
capital turnover 资本周转率 7u\^$25+h
capital value 资本价值 5x4JDaG2
capital works project 基本工程项目 E+>Qpy
Capital Works Reserve Fund 基本工程储备基金 z{``v|K
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 6!Ji-'\"
capitalization 资本化;资本总额 ;2)@NH
capitalization of interest 利息化作本金 K-k;`s#
capitalized interest 化作本金的利息 v?!x,H$Qd
capitalized loan 转作资本的贷款 69r<Z
capitalized value 资本还原值;资本化价值 ![U|2x
capitation grant 按人计算的补助金 bPOehvK/
captive insurance business 专属自保保险业务 -`iZBC50
car insurance 汽车保险
5 ah]E
Caribbean Development Bank 加勒比开发银行 FB6`2E%o
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] ~+QfP:G
意大利嘉利堡银行 mWUQF"q8
cartel 同业联盟;卡特尔 yWFDGk
cartelized rates system 联营式利率制度 cL<
cash 现金;现款 lkFv5^%
cash accounting system 现金会计制度 5cgDHs
cash acquisition 以现金投资所得的资产 %{&yXi:mS
cash allowance 现金津贴 Po(9BRd7
cash assets 现金资产 \ tF><
cash at bank 银行现金;银行存款 rMfp%DMA
cash balance 现金结余 Mh[;E'C6
cash basis 现金收付制;收付实现制 LJfd{R1y+
cash basis accounting 现金收付制会计;收付实现制会计 !4]wb!F
cash bonus 现金红利 yYp!s
cash book 现金出纳帐;现金簿 =4m?RPb~b
cash client 现金客户 JQi)6A?J
cash commission rebate 现金回佣 R BwI*~%g{
cash compensation 现金补偿 k1_f7_m
cash contribution 现金承担额;现金分担额 2^Q)~sSf9
cash cost 直接费用;现金成本 wb.47S8
cash coupon 现金礼券 !m'lOz
cash credit 现金信贷 t_x\&+W
cash deficit 现金赤字 )g9Zw_3
cash deposit and withdrawal 现金收支 [$;6LFs}
cash disbursement journal 现金支出日记簿 pDCQ?VW
cash disbursement slip 现金支出传票;现金支出单 <i%.bfQ/-
cash flow 现金流量;银根 536H*HdN
cash flow lending 流动现金放款;无抵押融资 x<~ pqq8]
cash flow statement 现金流量表;现金流动表 j2=jD G
cash flow surplus 现金流量盈余 b,]h X
cash in hand 库存现金;手头现金 ^4_. 5~(
cash in till 备用现金 j1Q G-Rs&
cash in transit 运送中现金;在运现金 o.keM4OQ
cash input 投入现金 +/-#yfn!TR
cash input figure 现金投入数字 NK$k9,
cash limit 现金支出限额;现金限额 ;l7wme8Qk
cash margin 现金保证金 kDS4 t?Ig
cash market 现货市场;现金交易市场 sD_Z`1
cash offer 现金要约;现金补偿额 nRPy)L{
cash payment 现金付款;现金支付 f,k'gM{K
cash position 现金头寸 &LwR9\sh
cash price 现金价格 pI,QkDJ0
cash receipts journal 现金收入日记簿 TmoODG>@
cash receiving slip 现金收入传票;现金收入单 ,L6d~>=41
cash settlement 现金结算 g"FG7E&
cash surplus 现金盈余 /3L1Un*
cash with order 订货付现;凭票即付 #dtYa
cashier's order 银行本票 JC_Y#kN@z
cashier's order outstanding 未承兑的银行本票 tTLD6#
cash-limited subhead 有现金支出限额的分目 (XX6M[M8
cash-sweep 现金彩票活动 S}cpYjnH8
casual client “散客”;“散户” =^|^"b
CCASS Depository 中央结算系统证券存管处 vjhd|
CCIC Finance Limited 中芝兴业财务有限公司 c'vxT<8fWW
cedant 分出者 7(QRG\G#
ceding company 分出公司 FL,jlE_
ceding insurer 分出保险人 kBS;SDl)
ceiling 上限 g>1yQ
ceiling price 最高限价 | -e*^|
central bank 中央银行 gG>1
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 gah3d*d7
central banking 中央银行业务 8T):b2h
central banking function 中央银行职能 F@& R"-
Central Clearing and Custodian System 中央结算及托管系统 'u@
)F`
Central Clearing and Depository System 中央结算及存管系统 (vB aem9
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 q?nXhUD
central clearing house 中央结算所 o
)G'._
central clearing system 中央结算制度;集体交收系统 kn^RS1m
central custody system 中央托管系统 lF2im5nZ?
central depository 中央存管处 j#f+0
central depository system 中央证券存管制度 C\ZL*,%}
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 xdd7OSc0{
central rate 中央汇率;中心汇率 0~iC#lHO
Central Registration Hong Kong Limited 香港中央证券登记有限公司 rr>QG<i;G
Central Tender Board 中央投标委员会 iKnH6}`?U
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 r`qMif'
centralized budgetary and payments system 集中预算及支付制度 w4Qqo(
centred 12-month moving average 十二个月定位移动平均数 [2pp)wq
certificate of approval 批准证明书 6iVjAxR
certificate of beneficial entitlement to property 资产权益证书 '_lyoVP
certificate of compliance 合格证明书;合约完成证明书 L'BDS*
certificate of deposit [CD] 存款证 5bYU(]
certificate of exemption from estate duty 豁免遗产税证明书 &=Gz[1
L
certificate of incorporation 公司注册证书;法团注册证书 >XcbNZV
certificate of incorporation of registered trustees 注册受托人法团证书 "o2p|2c
certificate of indebtedness [CI] 负债证明书 GpMKOjVm|
certificate of insurance 保险证书 `MAee8u'
certificate of interest 权益证明书;息票 X/gIH/
certificate of means 资产证明书 gbsRf&4h
certificate of participation 参与证明书 y>Zvos e
certificate of payment of profits tax 缴付利得税证明书 !
@{rkp
certificate of preference 特惠税证 1P.
W 34
certificate of rateable value 应课差饷租值证明书 ^VK-[Sz&
certificate of registration 登记证书;注册证明书 :9Zu&t
certificate of satisfaction 清偿证明书 nm'sub
certificate of transfer 转让证明书 {>H#/I8si
certificate to bearer 不记名证明书 6vbWe@#U/
certification 核证 nfJ|&'T
certification fee 核证费 >@KQ )p' `
certified cheque 经银行证明可兑现的支票 CoDu|M%
certified public accountant [CPA] 执业会计师 <W~5;m
certified statement 经证明的报表 (o~f6pNB,
cessation of business 停业 M#LQz~E
cession 分保 }S<2({GI
C.F. Finance Company Limited 浙一财务有限公司 LZch7Xe3
chance 机会;中彩机会 jJkM:iR
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 D9zw' RY
change of domicile 迁册 rlT[tOVAY
change to estimates 修订预算 KE1S5Mck>
change to the approved estimates of expenditure 核准开支预算的变动 PVP,2Yq!
charge 费用;押记;抵押 Fq!12/Nn
charge number 税单号码 F1JSf&8
charge on assets 资产的征税 %Koc^
pb)
charge upon general revenue 从政府一般收入中拨款支付 4:q<<vCJv
chargeable 可予征收;应课税的 kMWu%,s4
chargeable agreement for sale 可予征收印花税的买卖协议 bj\v0NKN4
chargeable income 应课税入息 {_0Efc=7
chargeable normal trading receipt 应课税的一般营业收入 WMnR+?q
chargeable profit 应课税利润 S+py\z%
chargeable to tax 应课税 t
j&+HC
charged to... 记入……帐目 c9-$td&
chargee 承押记人 f{xR
s-u]
charge-holder 受押人 EAn}8#r'(8
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 >y m MQEX`
charging order 押记令 U_v{Vs
chargor's right 押记人的权利 /+l3
BeL
charitable donation 慈善捐款 S+3'C
charitable trust 慈善信托 z`qBs
charity property 慈善财产 hLPg=8nJ_
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 ;
Xrx>( n
charter 章程;特许权 RIOR%~U
charter of incorporation 成立章程 79U
Th@r}
chartered accountant 特许会计师 Genk YtS
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 vpcHJ^19
Chartered Institute of Public Finance and Accountancy [United Kingdom] wUWSW<
特许公共财政及会计学会〔英国〕 u
'DM?mV:-
charterer 承租人 ] as_7
Chase Manhattan Asia Limited 美国大通亚洲有限公司 #t:]a<3Y2
Chase Manhattan Bank 美国大通银行 `2c>M\c4U
chattels 实产 -CfGWO#Gbx
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 Zx,R6@l
Che Hsing Finance Company Limited 浙兴财务有限公司 E{kh)-
check-and-balance system 制约平衡制度 AWHB^}!}
Chekiang First Bank Limited 浙江第一银行 aehGT|
cheque 支票 m(>_C~rGN
Chiao Yue Finance Company Limited 侨裕财务有限公司 Xt~`EN
Chiba Bank, Ltd. 千叶银行 4o8uWS{`
Chicago Board of Options Exchange 芝加哥期权交易所 5W"nn
Chicago Board of Trade 芝加哥交易所 mA}-hR%
Chicago Mercantile Exchange 芝加哥商品交易所 ^29w@*
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 i/9QOw~
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 )W95)]
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 Q];gC{I
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 MzT#1~
child allowance 子女免税额 \?c0XD
China & South Sea Bank Limited 中南银行 .CdaOWM7
China Affairs Committee [Hong Kong Futures Exchange Limited] :-ZE~bHJ
中国事务委员会〔香港期货交易所有限公司〕 N(>a-a
China concept stock 中国概念股 6NH.!}"G9
China Construction Bank 中国建设银行 Eb SH)aR
China Development Division [Stock Exchange of Hong Kong Limited] }c1Vu
中国发展科〔香港联合交易所有限公司〕 nkTH#WTfR
China Economic News 《中国经济新闻》 -NtT@ +AE
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 *T"JO|
China State Bank Limited 国华商业银行 fN~kdm.
Chinatrust Commercial Bank, Limited 中国信托商业银行 Mnyg:y*=
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 T0s7aw[zm
Chinese Bankers Club, Hong Kong 香港银行华员会 %^[45e
Chinese Banks' Association 香港华商银行公会 S>OfUrt
Chinese Gold and Silver Exchange Society 金银业贸易场 0Ge*\Q
Chinese New Year bonus 年奖;年终花红 8*kZ.-T
B
chit fund 银会 )QE7$|s
Chiyu Banking Corporation Limited 集友银行有限公司 v39`ct= e
Chiyu Finance Company Limited 集友财务有限公司 ?(Q" y\
Cho Hung Finance Limited 朝兴金融有限公司 tt%Zwf
choses in action 无形动产;据法权产 r?Jxl<
chronological book 序时帐簿 kCfSF%W&
Chubu Securities Finance Company 中部证券金融公司 qH!}oPeU'
Chung Khiaw Bank Limited 崇侨银行 ;ZXP*M9
Chung Nan Finance Company Limited 中南财务有限公司 <$wh@$PK
Chuo Trust & Banking Co., Ltd. 中央信托银行 ATCFdtNc
Chuo Trust Asia Limited 中央信托亚洲有限公司 6eE%x?#
Citibank, N.A. 万国宝通银行 g\)+
LX
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 \}xK$$f2,
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 I"Y d6M%
;
Citicorp International Limited 万国宝通国际有限公司 4*MjDb
civil debt 民事债项 ]'V8{l
Civil Service Pension Reserve Fund 公务员退休金储备基金 )tR5JK} AV
claim 申索;索偿;债权 @;kw6f:{d
claim equalization fund 申索平衡基金 pg~vteq5
claim for refund of property tax 申请发还物业税 ?g%5 d
claim of debt 债权申索 /:v+:-lU
claim on bank 对银行的债权 (-*NRY3*
claim to dividend 摊还债款申索 Q:eIq<erY
claimant 申索人;索偿人 H+vONg
claims statistics 申索统计数字 i$;GEM}tv
class of insurance business 保险业务类别 Y(GH/jw
class of property 财产类别 yjs5=\@
claw-back 递减率 J"QXu M
clearance cost 清拆成本 3Yf%M66t
clearing 结算;票据交换;清算 L0uvRge
clearing account 结算帐户 xEQ2iCeC
clearing and settlement system 结算和交收系统 txQyHQ)@
clearing balance 结算差额 H
.)}|
clearing bank 结算银行 EQ`;=I3J9y
clearing cheque 交换支票 kf\n
clearing house 结算所;票据交换所 wVkms
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 IK5FSN]s/
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 L,!?'.*/]
clearing member 结算会员 d=V4,:=S
Clearing Members' Fund 结算会员基金 W[PZQCL}K)
clearing participant 结算参与者 @Tb
T
clearing rebate 结算费用的回佣 9|WBJ6
Clearing Rules [SEHK Options Clearing House Limited] E9pKR+P
《结算规则》〔联交所期权结算所有限公司〕 O$u;]cg
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 -
{<`Z
Clerk to the Board of Review 税务上诉委员会书记 !O
F#4N
client 客户;委托人;当事人 \DBoe:0~
client agreement 客户协议 '`?\CXX
client confidentiality 客户保密的责任 /tRzb8`
client money 客户款项 n4\6\0jq6
client statement 客户结单 R9&T0Q