C: rp6q?3=g
jMbC Y07v
calendar year figure 历年数字 o$[z],RO
call 催缴通知;认购期权 !!4Qj
call deposit 通知存款;活期存款 V^hE}`>z&
call loan 短期同业拆借;通知贷款 ZVbl88,(l
call margin 补仓;追加保证金 n @?4b8"
call market 短期同业拆放市场 _:X|.W
call money 短期同业拆借;活期贷款 p|Q*5TO
call option 认购期权;看涨期权 cwm_nQKk
call price 赎回价格;提前赎回价 b:R-mg.VT{
call warrant 认购认股权证;回购认股权证 k51Eyy50(
callable share 可收回股份;可兑付股份 fx@j?*Qb
called up share capital 已催缴股本 +8v9flh
Canadian Dollar [CAD] 加拿大元 = <j"M85.
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 N gLU$/y;
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 8ZCo c5
cancellation price 取消费 [tg^GOf '
cap 上限 H)aQ3T4N5
capital 资本;资金 etoo
#h"]1
Capital Accord 《资本协定》 v3GwD00
capital account 资本帐;非经常帐 M@3"<[g
capital account commitment balance 资本帐承担额结余 uP<0WCN
Capital Adequacy Directive [CAD] 《资本充足指引》 WHAQu]{
capital adequacy ratio [CAR] 资本充足比率 gqR)IVk>%
capital allowance 资本免税额 >@YtDl8R
capital alteration 资本变更 0<8XI>.3D
capital and liabilities ratio 资本负债比率 UjOB98Du
capital and liquidity requirement 资本与流动资金的规定 }?&k a$rI
capital appreciation 资本增值 Y!WG)u5
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 ]$p{I)d&
capital assets 资本资产 P7
PB t
capital at risk 风险资本 :>aQ~1f>]
capital base 资本基础;资金基础 #-8\JEn
capital charges 资本支出;资本费用 /
}R z=&
capital commitment 资本承担 T]j.=|,d
capital contribution certificate 出资证明书 ^/5XZ} *
capital convergence 划一资本充足比率 ,ZQZ}`x(
capital cost 资本成本;建设成本;建设费用 <BO)E(
capital cover 资本保证 ~GuMlV8
capital deficit 资本亏绌;资本赤字 P_c,BlfGMH
capital divided into shares 资本分成股份 oW^*l#v
capital element 资本因素;资本部分 gORJWQv
capital equipment 资本设备 w=|GJ0
capital expenditure 资本开支;非经常开支 *=fr8
capital expenses 资本费用 2DB7+aZ*
capital financing 筹集资本;以非经常收入支付非经常开支的结算 `+t.!tv!
capital flow 资金流量 l~D N1z6`
capital formation 资本形成;集资 >6oOZbUY0
capital formation figure 资本组合数字 it>r+%
capital fund 资本基金 I+ es8
capital gain 资本增益;资本增值 nuo Pg3Nl
capital gains tax 资本增值税 TRZRYm"
capital goods 资本财货;资本货物 f50L,4,
capital grant 非经常补助金;非经常拨款;建设补助金 $!5\E>y#
capital grant cycle 建设补助金周期 kNT}dv]<
capital injection 注入资本;注资 VyRsPg[(
capital input 投入资本 v4RlLgdS%
capital intensity 资本密集度 i/b'4o=8
capital intensive 资本密集 XX1Il;1G#
capital investment 资本投资 l<Q>N|1#k%
Capital Investment Fund 资本投资基金 |oub!fG4
capital loss 资本损失 rCS#{x
capital maintenance 资本保值;资本保留 ^m/14 MN|
capital market 资本市场;资金市场 ,-+"^>
capital market instrument 资本市场票据 Sa"9^_.2#
capital money 资本款项 Dfd-^N!
capital money subject to a trust 信托财产资本 SlSM+F
capital movement 资本流动 .[u>V
capital nature 资本性质 g~BoFc.V2~
capital outlay 资本支出 m~lpyAw
capital portion 资本部分 ?<Y+peu
capital profit 资本利润 pq:7F
capital project 基本工程项目;非经常开支项目 <xJ/y|{
capital receipt 资本收入 #q3l!3\mW
capital redemption 资本赎回 ;Nr ]X
capital redemption business 资本赎回业务 *WE1;msr
capital redemption contract 资本赎回合约 oo=#XZkk
capital redemption reserve 资本赎回储备 *_ +7ni
capital reduction 资本减缩;减资 Gn)y>
AN
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] =&!HwOnp
股本削减计划〔香港联合交易所有限公司〕 tA$)cg+.
capital repayment 偿还资本 ~^^ NHq
capital reserve 资本储备;后备资本 Qm8)4?FZ
capital revenue 资本收益;非经常收入
`VQb-V
capital spending 资本开支;资本支出;非经常开支 |0{u->+ )
capital stock 股本 O)kgBrB
capital stock subscription 认缴股本;认购股本 !;6Jng%
capital subsidy 建设津贴;基本建设津贴 "xAWG$b
capital subvention 非经常资助金 ri1C-TJM)
capital sum 资本额 q8:{Nk
capital tax 资本税 tRw@U4=y
capital transfer tax 资本转移税 @<M*qK1h
capital turnover 资本周转率 B/Gd(S`@q
capital value 资本价值 -[OXSaf6
capital works project 基本工程项目 Omi^>c4G
Capital Works Reserve Fund 基本工程储备基金 ?EU\}N J
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 |wox1Wt|E
capitalization 资本化;资本总额 8h<ehNX ^I
capitalization of interest 利息化作本金 $6F)R|
capitalized interest 化作本金的利息 24Z]%+b*E
capitalized loan 转作资本的贷款 Pv<FLo%u<
capitalized value 资本还原值;资本化价值 O[9-:,B{w
capitation grant 按人计算的补助金 }j1!j&&
captive insurance business 专属自保保险业务 IMnP[WA!
car insurance 汽车保险 ec Oy6@UDY
Caribbean Development Bank 加勒比开发银行 d7cg&9+
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] .+y>8h3{
意大利嘉利堡银行 Wk^RA_
cartel 同业联盟;卡特尔 mL~z~w*s
cartelized rates system 联营式利率制度 m-T~fJ
cash 现金;现款 M,3wmW&d6
cash accounting system 现金会计制度 FFEfp.T1M
cash acquisition 以现金投资所得的资产 p.fF}B
cash allowance 现金津贴 ED$DSz)x
cash assets 现金资产 ha;l(U>
cash at bank 银行现金;银行存款 TP1S[`nR
cash balance 现金结余 Gjz[1d
cash basis 现金收付制;收付实现制 Sd IX-k.
cash basis accounting 现金收付制会计;收付实现制会计 BpO9As 1um
cash bonus 现金红利 ZyR_6n>L$
cash book 现金出纳帐;现金簿 z"DkFvA
cash client 现金客户 `\<37E\N}
cash commission rebate 现金回佣 o2-@o= F
cash compensation 现金补偿 }a&mY^
cash contribution 现金承担额;现金分担额 `ya;:$(6
cash cost 直接费用;现金成本 ]WJfgN4
cash coupon 现金礼券 IfDx@ ?OB
cash credit 现金信贷 4c~>ci,N?(
cash deficit 现金赤字 Bn]K+h\E
cash deposit and withdrawal 现金收支 5/m$)wE
cash disbursement journal 现金支出日记簿 <-UOISyf
cash disbursement slip 现金支出传票;现金支出单 J
NC
cash flow 现金流量;银根 n,P5o_^:
cash flow lending 流动现金放款;无抵押融资 R*1kR|*_)
cash flow statement 现金流量表;现金流动表 *jzLFuWIG
cash flow surplus 现金流量盈余 "`A :(<x
cash in hand 库存现金;手头现金 !c<w SQ,
cash in till 备用现金 Aox3s?
cash in transit 运送中现金;在运现金 e=/&(Y
cash input 投入现金 0;~yZ?6_F
cash input figure 现金投入数字 dMl+ko
cash limit 现金支出限额;现金限额 :^C'<SY2Gs
cash margin 现金保证金 SC#sax4N!=
cash market 现货市场;现金交易市场 oJ*1>7[ J
cash offer 现金要约;现金补偿额 *! :QdWLq
cash payment 现金付款;现金支付 -%IcYzyA
cash position 现金头寸 OySy6IN]q
cash price 现金价格 _-cK{
cash receipts journal 现金收入日记簿 ,7|;k2
cash receiving slip 现金收入传票;现金收入单 Gie@JX
cash settlement 现金结算 Mo|wME#M
cash surplus 现金盈余 v4*rPGv
cash with order 订货付现;凭票即付 BOf1J1
cashier's order 银行本票 F.q|x|9j
cashier's order outstanding 未承兑的银行本票 t~K%.|'0
cash-limited subhead 有现金支出限额的分目 #~?kYCtC)
cash-sweep 现金彩票活动 Q"J-tP!
casual client “散客”;“散户” :ipoD%@
CCASS Depository 中央结算系统证券存管处 m4ApHM2
CCIC Finance Limited 中芝兴业财务有限公司 -E&e1u,Mi
cedant 分出者 ul5|.C
ceding company 分出公司 !)Ni dG
ceding insurer 分出保险人 ]Ql 0v"` F
ceiling 上限 us)*2`?6t
ceiling price 最高限价 H5wb_yBQ+
central bank 中央银行 #Gv{UU$]
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 d<o.o?Vc
central banking 中央银行业务 ){Mu~P
central banking function 中央银行职能 SKXBrD=-
Central Clearing and Custodian System 中央结算及托管系统 x.DzViP/
Central Clearing and Depository System 中央结算及存管系统 j kn^Z":
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 {^q)^<#JT
central clearing house 中央结算所 z>vtEV))
central clearing system 中央结算制度;集体交收系统 +6W(z3($
central custody system 中央托管系统 >`V}U*}*H
central depository 中央存管处 2BB<mv
K4
central depository system 中央证券存管制度 Ef7:y|?
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 yOHXY&
central rate 中央汇率;中心汇率 K <`>O,
F
Central Registration Hong Kong Limited 香港中央证券登记有限公司 A{,n;;
Central Tender Board 中央投标委员会 'Am- vhpm
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 rjojG59U>
centralized budgetary and payments system 集中预算及支付制度 'u[%}S38
centred 12-month moving average 十二个月定位移动平均数 iL?iz?+.%@
certificate of approval 批准证明书 (fk5'
certificate of beneficial entitlement to property 资产权益证书 "-i#BjZl/
certificate of compliance 合格证明书;合约完成证明书 }HZ{(?
certificate of deposit [CD] 存款证 5vZ#b\;#V
certificate of exemption from estate duty 豁免遗产税证明书 EO"C8z'al
certificate of incorporation 公司注册证书;法团注册证书 A| x:UQlu
certificate of incorporation of registered trustees 注册受托人法团证书 ?F$6;N6x
certificate of indebtedness [CI] 负债证明书 BD;H
certificate of insurance 保险证书 /NBTvTI
certificate of interest 权益证明书;息票 H 30OUrD
certificate of means 资产证明书 @Jv# fr
certificate of participation 参与证明书 #V 43=
certificate of payment of profits tax 缴付利得税证明书 gT1P*N;v
certificate of preference 特惠税证 6* rcR]
certificate of rateable value 应课差饷租值证明书 )&1!xF
certificate of registration 登记证书;注册证明书 -Wo15O"
certificate of satisfaction 清偿证明书 Y_H/3?b%
certificate of transfer 转让证明书 Ky9W/dCR
certificate to bearer 不记名证明书 -Wjh* *
certification 核证 K} x/ BhE+
certification fee 核证费 K84&sSi
certified cheque 经银行证明可兑现的支票 m/${8
certified public accountant [CPA] 执业会计师 6}&^=^-
certified statement 经证明的报表 h
W.2p+
cessation of business 停业 C|e+0aW
cession 分保 `1'5j "v
C.F. Finance Company Limited 浙一财务有限公司 9&jPp4qG
chance 机会;中彩机会 ^Vo"fI`=C
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 g6' !v
change of domicile 迁册 ;) pl{_
change to estimates 修订预算 pt!'v$G/*
change to the approved estimates of expenditure 核准开支预算的变动 |>utWT]S
charge 费用;押记;抵押 \|+/0USn
charge number 税单号码 kojG-M
charge on assets 资产的征税 r,'O).7
charge upon general revenue 从政府一般收入中拨款支付 /7p>7q9g
chargeable 可予征收;应课税的 *TnzkNN_,
chargeable agreement for sale 可予征收印花税的买卖协议 <'*4j\*
chargeable income 应课税入息 q Z\L
chargeable normal trading receipt 应课税的一般营业收入 @ ^.*$E5
chargeable profit 应课税利润 ,/o(|sks
chargeable to tax 应课税 %8D?$v"#Z
charged to... 记入……帐目 1X@b?6
chargee 承押记人 ~mA7pOHj
charge-holder 受押人 L+R>%d
s
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 vfbe$4mH
charging order 押记令 7*'@qjTos
chargor's right 押记人的权利 rWr/ p^~
charitable donation 慈善捐款 yh!B!v'
charitable trust 慈善信托 8eX8IR!K9
charity property 慈善财产 05)|"EX)
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 e[4V%h
charter 章程;特许权 Yo'K pdn
charter of incorporation 成立章程 (T;9us0
chartered accountant 特许会计师
T&/_e
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 nLd~2qBuv
Chartered Institute of Public Finance and Accountancy [United Kingdom] &z ksRX
特许公共财政及会计学会〔英国〕 NV~vuC
charterer 承租人 Zz")`hUG
Chase Manhattan Asia Limited 美国大通亚洲有限公司 tp+=0k2i
Chase Manhattan Bank 美国大通银行 #:
hVF/
chattels 实产 )0|):g
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 pTET%)3
Che Hsing Finance Company Limited 浙兴财务有限公司 j`9Nwa
check-and-balance system 制约平衡制度 BTs0o&}e
Chekiang First Bank Limited 浙江第一银行 "_)|8|gN
cheque 支票 `vEqj v
Chiao Yue Finance Company Limited 侨裕财务有限公司 CKC0{J8g
Chiba Bank, Ltd. 千叶银行 4<Kgmy
Chicago Board of Options Exchange 芝加哥期权交易所 F@<MT<TRf
Chicago Board of Trade 芝加哥交易所 X%`KYo%
Chicago Mercantile Exchange 芝加哥商品交易所 Xu%d,T$G
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 t?.\|2
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 u\5g3BH
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 d$Em\*C
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 B(Y.`L? %E
child allowance 子女免税额 0BXs&i-TP5
China & South Sea Bank Limited 中南银行 ?pKN'`
China Affairs Committee [Hong Kong Futures Exchange Limited] DPeVKyjU
中国事务委员会〔香港期货交易所有限公司〕 {rfte'4;=
China concept stock 中国概念股 j0?>w{e
China Construction Bank 中国建设银行 ?Ccw4]YO,=
China Development Division [Stock Exchange of Hong Kong Limited] bX&e_Pd
中国发展科〔香港联合交易所有限公司〕 /s8/q2:
China Economic News 《中国经济新闻》 MCd F!{
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 i*
gKtjx
China State Bank Limited 国华商业银行 9fCO7AE0#
Chinatrust Commercial Bank, Limited 中国信托商业银行 <?4cWp|i
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 -pX|U~a[
Chinese Bankers Club, Hong Kong 香港银行华员会 Mk "vvk
Chinese Banks' Association 香港华商银行公会 a
8-;
Chinese Gold and Silver Exchange Society 金银业贸易场 MLeX;He
Chinese New Year bonus 年奖;年终花红 `:3&@.{T(
chit fund 银会 {g@A>
Chiyu Banking Corporation Limited 集友银行有限公司 C2.W[T
Chiyu Finance Company Limited 集友财务有限公司 ITQ9(W
Un
Cho Hung Finance Limited 朝兴金融有限公司 kYtHX~@
choses in action 无形动产;据法权产 Wx k;g
chronological book 序时帐簿 *#GDi'0
Chubu Securities Finance Company 中部证券金融公司 ex0oAt^
Chung Khiaw Bank Limited 崇侨银行 &q L<C
Chung Nan Finance Company Limited 中南财务有限公司 #'iPDRYy
Chuo Trust & Banking Co., Ltd. 中央信托银行 Q>[Ce3
Chuo Trust Asia Limited 中央信托亚洲有限公司 @ AggznA8
Citibank, N.A. 万国宝通银行 4L11P
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 iP,v=pS6
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 >F|qb*Tm7
Citicorp International Limited 万国宝通国际有限公司 d/4ubf+$k
civil debt 民事债项 )^(P@D.L
Civil Service Pension Reserve Fund 公务员退休金储备基金 F7V6-V{_
claim 申索;索偿;债权 8.-S$^hj~6
claim equalization fund 申索平衡基金 nHVPMi>
claim for refund of property tax 申请发还物业税 j`hNZ %a
claim of debt 债权申索 ? KF=W
claim on bank 对银行的债权 ;,v.(Z ic
claim to dividend 摊还债款申索 ^f6
{0
claimant 申索人;索偿人 <L2GUX36#
claims statistics 申索统计数字 n5 >B LtY
class of insurance business 保险业务类别 9PCa*,
class of property 财产类别 k!9=
claw-back 递减率 R@OSqEnr
clearance cost 清拆成本 PJ0Jjoh"Y
clearing 结算;票据交换;清算 _ flgQ
clearing account 结算帐户 i<Q&
D\Pv
clearing and settlement system 结算和交收系统 OMi02tSm
clearing balance 结算差额 p&QmIX]BZ
clearing bank 结算银行 W0U`Kt&~a
clearing cheque 交换支票 /t$*W\PL@
clearing house 结算所;票据交换所 e6o/q)9#
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 hi0XVC95
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 B#Qpd7E+*
clearing member 结算会员 (<
:mM
Clearing Members' Fund 结算会员基金 |;~nI'0O])
clearing participant 结算参与者 p!QR3k.9s
clearing rebate 结算费用的回佣 I}rGx
Clearing Rules [SEHK Options Clearing House Limited] NQg'|Pt(%
《结算规则》〔联交所期权结算所有限公司〕 b24di
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 Fdr*xHx$P
Clerk to the Board of Review 税务上诉委员会书记 Mc!2mE%47m
client 客户;委托人;当事人 ),MU+*`
client agreement 客户协议 9n-T5WP
client confidentiality 客户保密的责任 e"lD`*U8R
client money 客户款项 yr%yy+(.k
client statement 客户结单 JR!Q,7S2!N
clients fund 客户资金 A0UV+ -PP
close 结算;收市;收盘 5d%_Wb'
close a position 平仓;轧平头寸 8B_0!U&]
close company 股份不公开的公司 "wC0eDf
close higher 收市时价位较高 [#7D~Lx/
close lower 收市时价位较低 F68},N>vr@
close mixed 收市时荣辱互见 0c`sb+?
close of exchange 交易所停市 fJvr+4i4k
close of financial year 财政年度终结 tI"wVr
close out 平仓 h)7v1,;w'
close out a long position 平长仓 $1b]xQ
close out a short position 平空仓 7KeXWW/ d
close steady 收市时价格稳定 3_C98ClE
close the gap 弥补差距 /i> ?i@O-
closed position 平仓 %7iUlO}}V
closed-end investment corporation 股份固定的投资公司 L,E-z_<p
close-out price 抛售价格 5d> nIKW
closing account 决算帐户 @Jkui
closing balance 期终结余;收市结余 E7k-pquvE
closing price 收市价;收盘价 W;q#ZD(;
closing quotation 收市价;收市行情 %N7gT*B:
closing rate 收市汇价;收盘汇率 eSJAPU(D
closing transaction 平仓交易 -<]\l3E&J
clothing levy 成衣税 YGfA qI
y
club deposit 零存整付存款 gHp'3SnS
Code of Aid 《资助则例》 >c}:
Code of Banking Practice 《银行营运守则》 q|R+x7x
Code of Best Practice [Stock Exchange of Hong Kong Limited] zoR,RBU6
《最佳应用守则》〔香港联合交易所有限公司〕 $xLEA\s
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕;《操守准则》〔香港期货交易所有限公司〕 e',hC0&S
Code of Conduct for Persons Registered with the Securities and Futures Commission F1 9;RaP+
《证券及期货事务监察委员会注册人操守准则》 (6e!09P&
code of practice 实务守则;经营守则;执业守则 9qnuR'BDu
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 CM`x>J
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 RA#\x.
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 {bW"~_6}
Code on Pooled Retirement Funds 《集资退休基金守则》 L-`(!j
Code on Share Repurchases [Share Repurchase Code] Q-M
rH
《公司购回本身股份守则》〔《股份购回守则》〕 7ytm.lU
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 .L~f Fns/
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 aIQrb
co-debtor 共同债务人 !&'# a
co-financing scheme 共同融资计划 k,a,h^{}j
cognizance 证明令 Lr K9F^c
coin 硬币 =|^X$H
coin replacement programme 硬币取缔计划 q2[+-B)m
coin set 套装硬币 BT&rp%NO6l
coinage 硬币 xWd9%,mDNR
Coinage Security Fund 硬币发行基金 }*xC:A%aS
cold call 主动与准客户接触 C<zx'lw!
collapse in prices 价格下泻;价格下挫;价格暴跌 luJ{Iq
collateral 抵押品 We[<BJo4
collateral bond 担保债券 |3s.;wK
collateral loan 抵押贷款
*K]>}
collateral security 附属抵押品 eUX@9eML
collection 征收;收取 C}x4#bNK
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 .a
~s_E
collection of betting duty 收取博彩税 2q2p=H>&
Collection Office [Inland Revenue Department] 收税处〔税务局〕 ju8',ZC
collective consumption 集体消费 #k"1wSx16
Collector 收税主任 516VQ<