C: *+h2,Z('a
tUl#sqN_{
calendar year figure 历年数字 F*rU=cu
call 催缴通知;认购期权 LBT{I)-K
call deposit 通知存款;活期存款 2SEfEkk
call loan 短期同业拆借;通知贷款 <jXXj[M2
call margin 补仓;追加保证金 #
)-Kf
call market 短期同业拆放市场 6sBS;+C
call money 短期同业拆借;活期贷款 aoQK.7
call option 认购期权;看涨期权 m\|I.BUG
call price 赎回价格;提前赎回价 MGeHccqh2
call warrant 认购认股权证;回购认股权证 yWsV !Ub
callable share 可收回股份;可兑付股份 |Vc8W0~0
called up share capital 已催缴股本 PiXegh WH
Canadian Dollar [CAD] 加拿大元 kL,bM.;
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 |XOD~Plo^
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 GQ
ZEMy7
cancellation price 取消费 NK]X ="`
cap 上限 HMJx[ yD
capital 资本;资金 Z8tQ#Pu{
Capital Accord 《资本协定》 4AB7 uw
capital account 资本帐;非经常帐 )~;= 0O |X
capital account commitment balance 资本帐承担额结余 Ua]shSjyI
Capital Adequacy Directive [CAD] 《资本充足指引》 &'9 Jy'(X
capital adequacy ratio [CAR] 资本充足比率 .T?9-`I9
capital allowance 资本免税额 %CJgJ,pk>
capital alteration 资本变更 TO.?h!
capital and liabilities ratio 资本负债比率 ~]BxM9
capital and liquidity requirement 资本与流动资金的规定 @ae;&
capital appreciation 资本增值 #p}I 84Q
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〕 eAS~>|N#x
capital assets 资本资产 ECqcK~h#E
capital at risk 风险资本 Y!* \=h6h
capital base 资本基础;资金基础 J2 {?P
cs
capital charges 资本支出;资本费用 A~&Tp
capital commitment 资本承担 sG*1 ?
capital contribution certificate 出资证明书 5$0@f`sj
capital convergence 划一资本充足比率 |=2E?&%?
capital cost 资本成本;建设成本;建设费用 xM}lX(V!w
capital cover 资本保证 vs;T}'O
capital deficit 资本亏绌;资本赤字 |H 0+.f;
capital divided into shares 资本分成股份 Fp..Sjh
6
capital element 资本因素;资本部分 q:@$$}FjL
capital equipment 资本设备 !q;EC`i#
capital expenditure 资本开支;非经常开支 %YLdie6c
capital expenses 资本费用 J4!Om&\@
capital financing 筹集资本;以非经常收入支付非经常开支的结算 E]V:@/(M'
capital flow 资金流量 =FQ]eb*
capital formation 资本形成;集资 CsG1HR@
capital formation figure 资本组合数字 /PF X1hSu
capital fund 资本基金 $EHAHNL?Lx
capital gain 资本增益;资本增值 d-nqV5
capital gains tax 资本增值税 W*iPseXq
capital goods 资本财货;资本货物 x0B|CO
capital grant 非经常补助金;非经常拨款;建设补助金 WgPpW!`
capital grant cycle 建设补助金周期 K4NB#
capital injection 注入资本;注资 2i`N26On
capital input 投入资本 H5uWI
capital intensity 资本密集度 6O8'T`F[
capital intensive 资本密集 <&E3QeK
capital investment 资本投资 TcA+ov>TD
Capital Investment Fund 资本投资基金 7sZVN
capital loss 资本损失 F`g oYwA%
capital maintenance 资本保值;资本保留 ,\zp&P"p
capital market 资本市场;资金市场 P3C|DO4
capital market instrument 资本市场票据 Rf2$k/lZ
capital money 资本款项 V~M>K-AL
capital money subject to a trust 信托财产资本 S@;>lw,s!
capital movement 资本流动 #aUe7~
capital nature 资本性质 *e{d^
capital outlay 资本支出 H^sPC{6+pf
capital portion 资本部分 % FW__SN$c
capital profit 资本利润 rld4uy}m
capital project 基本工程项目;非经常开支项目 ycB>gd
capital receipt 资本收入 [ah%>&u
capital redemption 资本赎回 HV ab14}E
capital redemption business 资本赎回业务 I_N(e|s\U
capital redemption contract 资本赎回合约 fvccut;K
capital redemption reserve 资本赎回储备 }8J77[>/
capital reduction 资本减缩;减资 T )
T0.c
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] N)G.^9
股本削减计划〔香港联合交易所有限公司〕 \tE2@
capital repayment 偿还资本 &>43l+
capital reserve 资本储备;后备资本 JVE]Qb_
capital revenue 资本收益;非经常收入 Ex^|[iV
capital spending 资本开支;资本支出;非经常开支 6U)Lhf\'o
capital stock 股本 QWG?^T
fi
capital stock subscription 认缴股本;认购股本 i~:FlW]
capital subsidy 建设津贴;基本建设津贴 WzYy<
capital subvention 非经常资助金 ]etLobV
capital sum 资本额 v`#T)5gl-
capital tax 资本税 ]X/1u"
capital transfer tax 资本转移税 (NrH)+)J!a
capital turnover 资本周转率 Ld6j;ZJ';
capital value 资本价值 Qa~dd{?
capital works project 基本工程项目 3lYM(DT
Capital Works Reserve Fund 基本工程储备基金 .6S]\dp7~
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 /~*U'.V
capitalization 资本化;资本总额 aY7kl
capitalization of interest 利息化作本金 f!2`N
capitalized interest 化作本金的利息 (r,tU(
capitalized loan 转作资本的贷款 d4<Ic#
capitalized value 资本还原值;资本化价值 cU7 c}?J<
capitation grant 按人计算的补助金 )>08{7
captive insurance business 专属自保保险业务 sXxF5&AF0
car insurance 汽车保险 Kt3/C'zu
Caribbean Development Bank 加勒比开发银行 *L>gZ`Q
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] jz(}P8
意大利嘉利堡银行 NMb`d0;(
cartel 同业联盟;卡特尔 Cc^`M9dP
cartelized rates system 联营式利率制度 [X[d`@rXv
cash 现金;现款 OLpE0gZ.|`
cash accounting system 现金会计制度 _q`$W9M+k
cash acquisition 以现金投资所得的资产 c!"&E\F
cash allowance 现金津贴 4{H>V_9zs
cash assets 现金资产 J@'}lG
cash at bank 银行现金;银行存款 sIpq
cash balance 现金结余 UV8,SSDTV
cash basis 现金收付制;收付实现制 l9
RjxO.~U
cash basis accounting 现金收付制会计;收付实现制会计 Z=`\U?,
cash bonus 现金红利 m5Gt8Z 6a
cash book 现金出纳帐;现金簿 #UGm/4C
cash client 现金客户 bj^YB,iSM
cash commission rebate 现金回佣 zOkU R9
cash compensation 现金补偿 vG9A'R'P
cash contribution 现金承担额;现金分担额 ,W"Q)cL
cash cost 直接费用;现金成本 uTY5.8
cash coupon 现金礼券 >AIkkQT
cash credit 现金信贷 ]v96Q/a
cash deficit 现金赤字 o<2H~2/
cash deposit and withdrawal 现金收支 DP`$gd
cash disbursement journal 现金支出日记簿 RMU]GCa
cash disbursement slip 现金支出传票;现金支出单 zMasA
cash flow 现金流量;银根 o =)hUr
cash flow lending 流动现金放款;无抵押融资 I8
Ai_^P
cash flow statement 现金流量表;现金流动表 Ftu~nh}
cash flow surplus 现金流量盈余 g,/gApa
cash in hand 库存现金;手头现金 (.Yt|
"j
cash in till 备用现金 Dn;6O
cash in transit 运送中现金;在运现金 8;>vgD
cash input 投入现金 @+1-_Q`s/R
cash input figure 现金投入数字 Mrpn^C2)
cash limit 现金支出限额;现金限额 v7"' ^sZ?
cash margin 现金保证金 qXO@FW]
cash market 现货市场;现金交易市场 ]0<T,m Z
cash offer 现金要约;现金补偿额 sLh9=Kh`
cash payment 现金付款;现金支付 s\g"~2+
cash position 现金头寸 gd3~R+Kd
cash price 现金价格 6u^MfOc
cash receipts journal 现金收入日记簿 rxtp?|v9
cash receiving slip 现金收入传票;现金收入单 M; *f(JY$
cash settlement 现金结算 {2?o:
cash surplus 现金盈余 n`<YhV
cash with order 订货付现;凭票即付 %|md0
cashier's order 银行本票 3uA%1
E
cashier's order outstanding 未承兑的银行本票 g2p/#\D\J
cash-limited subhead 有现金支出限额的分目 </0@7
cash-sweep 现金彩票活动 !IlsKMZ
casual client “散客”;“散户” 3 "fBp
CCASS Depository 中央结算系统证券存管处 }Jkz0 JY~
CCIC Finance Limited 中芝兴业财务有限公司 "C 7-^R#
cedant 分出者 +:@HJXwK
ceding company 分出公司 Kc~h
ceding insurer 分出保险人 a&b75.-
ceiling 上限 ZnDI
J&S
ceiling price 最高限价 hhQLld4
central bank 中央银行 Sgp$B:
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 lN"%~n?
central banking 中央银行业务 t~m > \(&
central banking function 中央银行职能 V"=(I'X
Central Clearing and Custodian System 中央结算及托管系统 pX3Q@3,$
Central Clearing and Depository System 中央结算及存管系统 mEsOYIu{
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 Y(QLlJ*)/
central clearing house 中央结算所 Ia-`x/r*m
central clearing system 中央结算制度;集体交收系统 E'qGK T
central custody system 中央托管系统 m3zmyw}
central depository 中央存管处 CC,_I>t
central depository system 中央证券存管制度 :^".cs?g
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 IfF@$eO
central rate 中央汇率;中心汇率 *|S.[i_7
Central Registration Hong Kong Limited 香港中央证券登记有限公司 `!{m#BBT}
Central Tender Board 中央投标委员会 K~Lh'6
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 R5=2EwrGP
centralized budgetary and payments system 集中预算及支付制度 A?I/[zkc
centred 12-month moving average 十二个月定位移动平均数 ,YzrqVY
certificate of approval 批准证明书 5*QNE!
certificate of beneficial entitlement to property 资产权益证书 w yi n
certificate of compliance 合格证明书;合约完成证明书 R B7?T5G
certificate of deposit [CD] 存款证 92g#QZs&W
certificate of exemption from estate duty 豁免遗产税证明书 nRq@hk
certificate of incorporation 公司注册证书;法团注册证书 /y/O&`X(
certificate of incorporation of registered trustees 注册受托人法团证书 .|x\6
jf
certificate of indebtedness [CI] 负债证明书 mD@#,B7A
certificate of insurance 保险证书 F&?&8.
certificate of interest 权益证明书;息票 Hbz >D5$
certificate of means 资产证明书 ^gx`@^su
certificate of participation 参与证明书 8nn%wps
certificate of payment of profits tax 缴付利得税证明书 .*+?]
certificate of preference 特惠税证 tNf?pV77
certificate of rateable value 应课差饷租值证明书 L|hsGm\
certificate of registration 登记证书;注册证明书 =?fxPT[1K
certificate of satisfaction 清偿证明书 (dZu&
certificate of transfer 转让证明书 %\OG#36
certificate to bearer 不记名证明书 }c/p+Wo
certification 核证 Uz(Sv:G
certification fee 核证费 wxw3t@%mNm
certified cheque 经银行证明可兑现的支票 hxcRFqX"
certified public accountant [CPA] 执业会计师 9 -7.4!]I
certified statement 经证明的报表 IK~'ke
cessation of business 停业 !bEy~.
cession 分保 x>MrB
C.F. Finance Company Limited 浙一财务有限公司 4t3Y/X
chance 机会;中彩机会 bs{i@1$
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 !ER,o_T<
change of domicile 迁册 nlv8HC
change to estimates 修订预算 ,CACQhrng
change to the approved estimates of expenditure 核准开支预算的变动 r9:Cq
charge 费用;押记;抵押 Y"J'
'K
charge number 税单号码 q)S70M_1
charge on assets 资产的征税 Wp!#OY1?
charge upon general revenue 从政府一般收入中拨款支付 xD[O8vQE
chargeable 可予征收;应课税的 ux-puG
chargeable agreement for sale 可予征收印花税的买卖协议 Kgev*xg
chargeable income 应课税入息 0< i]ph
chargeable normal trading receipt 应课税的一般营业收入 ^&gu{kP
chargeable profit 应课税利润 |#hj O3
chargeable to tax 应课税 GF(<!PC
charged to... 记入……帐目 @lvvI<U
chargee 承押记人 }"k+e^0^
charge-holder 受押人 )*j>g38?
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 t[>y=89
charging order 押记令 1+`Bli]dE
chargor's right 押记人的权利 R%7*
)3$&r
charitable donation 慈善捐款 9a_B
charitable trust 慈善信托 ,l}mCY
charity property 慈善财产 Vgzw ['L}
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 !*Hgl\t6a
charter 章程;特许权 M=vRy|TL
charter of incorporation 成立章程 NCm>iEeY
chartered accountant 特许会计师 xw2dEvjgp%
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 jhs('n,
Chartered Institute of Public Finance and Accountancy [United Kingdom] u#TRm?s
特许公共财政及会计学会〔英国〕 v/ dyu
charterer 承租人 >(N0''eM]
Chase Manhattan Asia Limited 美国大通亚洲有限公司 4x8e~/
Chase Manhattan Bank 美国大通银行 1;O%8sp&
chattels 实产 /W4F(3oM
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 D|zlC,J,
Che Hsing Finance Company Limited 浙兴财务有限公司 X}XTEk3[
check-and-balance system 制约平衡制度 6 <&jY
Chekiang First Bank Limited 浙江第一银行 <G d?,}\
cheque 支票 WO=X*One
Chiao Yue Finance Company Limited 侨裕财务有限公司 VKzY6
Chiba Bank, Ltd. 千叶银行 }6YD5?4
Chicago Board of Options Exchange 芝加哥期权交易所 a~#MMl
Chicago Board of Trade 芝加哥交易所 ci]IH]x
Chicago Mercantile Exchange 芝加哥商品交易所 6$42-a%b
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 cL/6p0S
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 hEG-,
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 ?9jl8r>
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 8^/V2;~^,>
child allowance 子女免税额 mc{gcZIm
China & South Sea Bank Limited 中南银行 879x(JII
China Affairs Committee [Hong Kong Futures Exchange Limited] O0|**Km\+
中国事务委员会〔香港期货交易所有限公司〕 :Bk!YK
China concept stock 中国概念股 v.eN Wp
China Construction Bank 中国建设银行 )C
\ %R
China Development Division [Stock Exchange of Hong Kong Limited] %Pl
7FHfB
中国发展科〔香港联合交易所有限公司〕 l5?fF6#j
China Economic News 《中国经济新闻》 ;=.i+
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 J$Huzs#
China State Bank Limited 国华商业银行 pVuJ4+`
Chinatrust Commercial Bank, Limited 中国信托商业银行 #9HQW:On
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 s06tCwPp
Chinese Bankers Club, Hong Kong 香港银行华员会 HTfHAc?W
Chinese Banks' Association 香港华商银行公会 Z^P]-CB|6A
Chinese Gold and Silver Exchange Society 金银业贸易场 :wlX`YW+e
Chinese New Year bonus 年奖;年终花红 v4X\LsOP
chit fund 银会 ZHA6BVVT
Chiyu Banking Corporation Limited 集友银行有限公司 zGm#erE
Chiyu Finance Company Limited 集友财务有限公司
"rnZ<A}
Cho Hung Finance Limited 朝兴金融有限公司 N*d
)<8_
choses in action 无形动产;据法权产 D%PrwfR
chronological book 序时帐簿 HH_w!_f
Chubu Securities Finance Company 中部证券金融公司 %O9kq
Chung Khiaw Bank Limited 崇侨银行 +o{]0~y
Chung Nan Finance Company Limited 中南财务有限公司 -N'xQ(#n3q
Chuo Trust & Banking Co., Ltd. 中央信托银行 bf~gWzA
Chuo Trust Asia Limited 中央信托亚洲有限公司 o;.6Y `-fJ
Citibank, N.A. 万国宝通银行 x 6=Yt{
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 -c%K_2`
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 v=-8} S
Citicorp International Limited 万国宝通国际有限公司 |~QHCg<
civil debt 民事债项 -Oj}PGj$e\
Civil Service Pension Reserve Fund 公务员退休金储备基金 fT7Z6$
claim 申索;索偿;债权 sIx8,3`&y
claim equalization fund 申索平衡基金 axf 4N@
claim for refund of property tax 申请发还物业税 /CpU.^V
claim of debt 债权申索 e1*<9&S
claim on bank 对银行的债权 o6{[7jI
claim to dividend 摊还债款申索 Mi|PhDXMh
claimant 申索人;索偿人
'o%IA)sF
claims statistics 申索统计数字 [&IJy
class of insurance business 保险业务类别 f 7g?{M
class of property 财产类别 '|v??`o#
claw-back 递减率 IU
f1N+-z
clearance cost 清拆成本 tS$^k)ZXip
clearing 结算;票据交换;清算 O\=U'6@
clearing account 结算帐户 B,`B!rU
clearing and settlement system 结算和交收系统 ]{tnNr>mv
clearing balance 结算差额 L^}i7nJ
clearing bank 结算银行 RbexsBq
clearing cheque 交换支票 (%\vp**F
clearing house 结算所;票据交换所 )v1y
P
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 SONv]));
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 \ C^fi}/]
clearing member 结算会员 D{%l 4og
Clearing Members' Fund 结算会员基金 }3G`f> s
clearing participant 结算参与者 /h/f&3'h
clearing rebate 结算费用的回佣 zli@X Z#
Clearing Rules [SEHK Options Clearing House Limited] u}zCcWP|L
《结算规则》〔联交所期权结算所有限公司〕 ]Q?`|a+i
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 H9 d!-9I
Clerk to the Board of Review 税务上诉委员会书记 DK!QGATh
client 客户;委托人;当事人 j3<|X
client agreement 客户协议 (}$pf6s
client confidentiality 客户保密的责任 P>*B{fi^
client money 客户款项 *aE/\b
client statement 客户结单 #>I*c_-
clients fund 客户资金 ~Ibq,9i
close 结算;收市;收盘 vDGAC'
close a position 平仓;轧平头寸 |sQC:y>
close company 股份不公开的公司 %'}zr>tx:
close higher 收市时价位较高 $:{r#mM
close lower 收市时价位较低 o\n9(ao
close mixed 收市时荣辱互见 ;S+UD~i[Bu
close of exchange 交易所停市 HnDz4eD
close of financial year 财政年度终结 i_ha^mq3
close out 平仓 ,\HZIl[8
close out a long position 平长仓 J$9`[^pV
close out a short position 平空仓 ^A4bsoW
close steady 收市时价格稳定 Ro&s\T+d
close the gap 弥补差距 rQ_!/J[9
closed position 平仓 ? {@UB*
closed-end investment corporation 股份固定的投资公司 d0@&2hO
close-out price 抛售价格 =}bDT2Nb
closing account 决算帐户 pN-l82]'
closing balance 期终结余;收市结余 Bz&6kRPv
closing price 收市价;收盘价 4|?y
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closing quotation 收市价;收市行情 ~ULD{Ov'F
closing rate 收市汇价;收盘汇率 d&!;uzOx
closing transaction 平仓交易 'p%\fb6`
clothing levy 成衣税 7Wd}H Z
club deposit 零存整付存款 sj"zgE)
Code of Aid 《资助则例》 C\~!2cy
Code of Banking Practice 《银行营运守则》 =5a|'O
Code of Best Practice [Stock Exchange of Hong Kong Limited] ;WF3w
《最佳应用守则》〔香港联合交易所有限公司〕 qDMVZb-(#
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕;《操守准则》〔香港期货交易所有限公司〕 PrA?e{B5m
Code of Conduct for Persons Registered with the Securities and Futures Commission lT`y=qR|
《证券及期货事务监察委员会注册人操守准则》 0E6>PE;
code of practice 实务守则;经营守则;执业守则 3WOm`<
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 #FAy
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Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 /S}4J"
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 [,s{/32s
Code on Pooled Retirement Funds 《集资退休基金守则》 [?dsS$Y3
Code on Share Repurchases [Share Repurchase Code] Hr?_`:
《公司购回本身股份守则》〔《股份购回守则》〕 q<5AB{Oj?
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 nnv&