C: TPzoU"
qh
x[kdQj2[&
calendar year figure 历年数字 %~[F^
call 催缴通知;认购期权 cK } Qu
call deposit 通知存款;活期存款 vNt2s)J$
call loan 短期同业拆借;通知贷款 = @f;s<v/
call margin 补仓;追加保证金 5VcYdu3
call market 短期同业拆放市场 #,;k>2j0
call money 短期同业拆借;活期贷款 ouI0"R&@
call option 认购期权;看涨期权 M;bQid@BG
call price 赎回价格;提前赎回价 S {H8}m|MW
call warrant 认购认股权证;回购认股权证 m
;vNA
callable share 可收回股份;可兑付股份 5f5`7uVJF
called up share capital 已催缴股本 s_8!x
Canadian Dollar [CAD] 加拿大元 uQNoIy J)
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 1WKDG~
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 W2k~N X#@
cancellation price 取消费 sOW|TN>y\
cap 上限 J.d `tiN
capital 资本;资金 w?C\YKF7
Capital Accord 《资本协定》 PrcM'Q
capital account 资本帐;非经常帐 $p@g#3X`
capital account commitment balance 资本帐承担额结余 {Q"<q`c
Capital Adequacy Directive [CAD] 《资本充足指引》 yC5|"+
A$
capital adequacy ratio [CAR] 资本充足比率 4c yv
8
capital allowance 资本免税额 *%e#)sn*
capital alteration 资本变更 3WYW])
capital and liabilities ratio 资本负债比率 m}E$6E^~O
capital and liquidity requirement 资本与流动资金的规定 koU.`l.
capital appreciation 资本增值 z,EOyi
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 !]nCeo
capital assets 资本资产 hg~fFj3ST
capital at risk 风险资本 Kna'5L5"
capital base 资本基础;资金基础 `xr%LsNn
capital charges 资本支出;资本费用 4SrK]+|
capital commitment 资本承担 ^s*} 0
capital contribution certificate 出资证明书 )wRD
capital convergence 划一资本充足比率 %Z?
o]
capital cost 资本成本;建设成本;建设费用 2P}RZvUd
capital cover 资本保证 #wyS?FP-
capital deficit 资本亏绌;资本赤字 [`lAc V<
capital divided into shares 资本分成股份 ;rKYWj>IR
capital element 资本因素;资本部分 AQ5v`xE4
capital equipment 资本设备 ao!r6:&v$e
capital expenditure 资本开支;非经常开支 2o/`8+eJu
capital expenses 资本费用 Fqv5WoYVf
capital financing 筹集资本;以非经常收入支付非经常开支的结算 F8I<4S
capital flow 资金流量 [8w2U%}]
capital formation 资本形成;集资 YB|9k)Z2[
capital formation figure 资本组合数字 K&h6#[^\d
capital fund 资本基金 ihVQ,Cth
capital gain 资本增益;资本增值 =!X4j3Cv
capital gains tax 资本增值税 4@I]PG
capital goods 资本财货;资本货物 EUkNh>U?
capital grant 非经常补助金;非经常拨款;建设补助金 K36B9<F
capital grant cycle 建设补助金周期 oX~CTunP
capital injection 注入资本;注资 7w*&Yg]
capital input 投入资本 d8#j@='a*
capital intensity 资本密集度 2'U9!.o
capital intensive 资本密集 >e ;f{
capital investment 资本投资 I1~g?jpH
Capital Investment Fund 资本投资基金 bRK9Qt#3
capital loss 资本损失 O)R0,OPb
capital maintenance 资本保值;资本保留 B .mV\W
capital market 资本市场;资金市场 M}Mzm2d#`
capital market instrument 资本市场票据 *@nUas2"
capital money 资本款项 ?s]`G'=>V`
capital money subject to a trust 信托财产资本 JPG!cX%
capital movement 资本流动 [
UJj*n
capital nature 资本性质 )QD}R36Ic
capital outlay 资本支出 `9l\~t(M
capital portion 资本部分 o{p_s0IX;S
capital profit 资本利润 3XtGi<u
capital project 基本工程项目;非经常开支项目 @UJmbD{
capital receipt 资本收入 `%3p.~>
capital redemption 资本赎回 {)qP34rM
capital redemption business 资本赎回业务 ~tvoR&{I
capital redemption contract 资本赎回合约 GB3B4)cX4Y
capital redemption reserve 资本赎回储备 >lmL
capital reduction 资本减缩;减资 _O%p{t'q<
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] ex458^N_
股本削减计划〔香港联合交易所有限公司〕 ]o$/xP
capital repayment 偿还资本 rUjr'O0
capital reserve 资本储备;后备资本 G65N:
capital revenue 资本收益;非经常收入 D$E9%'ir
capital spending 资本开支;资本支出;非经常开支 w)n]}k
capital stock 股本 z%tu6_4j
capital stock subscription 认缴股本;认购股本 'wrpW#
capital subsidy 建设津贴;基本建设津贴 tqCg<NH.!m
capital subvention 非经常资助金 [@Y q^.6t
capital sum 资本额 C6~dN&q
capital tax 资本税 bobkT|s^s
capital transfer tax 资本转移税 I:<R@V<~#
capital turnover 资本周转率 m=B0!Z1xx
capital value 资本价值 ?y)X $D^
capital works project 基本工程项目 9K<a}QJP
Capital Works Reserve Fund 基本工程储备基金 FOi`TZ8
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 ;r"B?] JO
capitalization 资本化;资本总额 em}Qv3*#
capitalization of interest 利息化作本金 J
*?_SnZ
capitalized interest 化作本金的利息 Vz]=J;`Mz
capitalized loan 转作资本的贷款 C:MGi7f
capitalized value 资本还原值;资本化价值 ^^l"brPa
capitation grant 按人计算的补助金 9G+rxyWMW
captive insurance business 专属自保保险业务 D:tZiS=0
car insurance 汽车保险 .`N`M9
Caribbean Development Bank 加勒比开发银行 'Y\"^'OU\
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] ZF(=^.gc
意大利嘉利堡银行 {C6;$#7P
cartel 同业联盟;卡特尔 UE w3AO
cartelized rates system 联营式利率制度 l$_rA~Mo
cash 现金;现款 z&,sm5Lb
cash accounting system 现金会计制度 Po.BcytM
cash acquisition 以现金投资所得的资产 \r,.hUp
cash allowance 现金津贴 $:II@=
cash assets 现金资产 M) XQi/
cash at bank 银行现金;银行存款 m?$G(E5
cash balance 现金结余
}92lr87
cash basis 现金收付制;收付实现制 !p2,|6Y`y
cash basis accounting 现金收付制会计;收付实现制会计 -U[`pUY?f
cash bonus 现金红利
Fjt,
cash book 现金出纳帐;现金簿 $ n[7
cash client 现金客户 ya g
cash commission rebate 现金回佣 ItE~MJ5p
cash compensation 现金补偿 a' o8n6i
cash contribution 现金承担额;现金分担额 }p?V5Qp
cash cost 直接费用;现金成本 h\\2r>
cash coupon 现金礼券 Q$/F gS
cash credit 现金信贷 "0zXpQi,B
cash deficit 现金赤字 6D"`FPC
cash deposit and withdrawal 现金收支 w]o5L
cash disbursement journal 现金支出日记簿 _6zP]|VBr
cash disbursement slip 现金支出传票;现金支出单 luk2fi<$
cash flow 现金流量;银根 [Vp2!"
cash flow lending 流动现金放款;无抵押融资 s
FYJQ90it
cash flow statement 现金流量表;现金流动表 14!a)Ijl
cash flow surplus 现金流量盈余 9k[},MM
cash in hand 库存现金;手头现金 @i-@mxk6<
cash in till 备用现金 DeQ'U!?+N
cash in transit 运送中现金;在运现金 %&+R":Bw
cash input 投入现金 ~{Rt4o _W
cash input figure 现金投入数字 KVpAV$|e
cash limit 现金支出限额;现金限额 SLOYlRGCi
cash margin 现金保证金 LE80`t>M#
cash market 现货市场;现金交易市场 lY9M<8g
cash offer 现金要约;现金补偿额 N%|Vzc
cash payment 现金付款;现金支付 xh^ZI6L<
cash position 现金头寸 /M*\t.[ 46
cash price 现金价格 aDvO(C
cash receipts journal 现金收入日记簿 hs_|nr0;[
cash receiving slip 现金收入传票;现金收入单 ~V"cLTj"
cash settlement 现金结算 C|IQM4
cash surplus 现金盈余 ur,"K'w
cash with order 订货付现;凭票即付 bTy)0ta>AF
cashier's order 银行本票 <;0N@
cashier's order outstanding 未承兑的银行本票 ';|>`<
cash-limited subhead 有现金支出限额的分目 {^5<{j3e
cash-sweep 现金彩票活动 J~'Q^O3@
casual client “散客”;“散户” uNZ>oP>
CCASS Depository 中央结算系统证券存管处 NF(IF.8G
CCIC Finance Limited 中芝兴业财务有限公司 XAxI?y[c
cedant 分出者 `m; "I
ceding company 分出公司 S Y>,kwHO
ceding insurer 分出保险人 @TPgA(5NR
ceiling 上限 $0S#d@v}
ceiling price 最高限价 vJAAAS
central bank 中央银行 G[<[#$(
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 Sb9=$0%\
central banking 中央银行业务 f(s3TLM
central banking function 中央银行职能 ~EWfEHf*BJ
Central Clearing and Custodian System 中央结算及托管系统 t,1! `/\
Central Clearing and Depository System 中央结算及存管系统 r]O@HVbt$
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 {e[pSD6
central clearing house 中央结算所 1o~U+s_r
central clearing system 中央结算制度;集体交收系统 LO} :Ub
central custody system 中央托管系统 v\9,j
central depository 中央存管处 cU5"c)$'
central depository system 中央证券存管制度 $N+{r=
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 hB$Y4~T%
central rate 中央汇率;中心汇率 m/c&/6nk
Central Registration Hong Kong Limited 香港中央证券登记有限公司 %OTA5
Central Tender Board 中央投标委员会 'Kzr-)JS
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 SAE'?_
centralized budgetary and payments system 集中预算及支付制度 cvXI]+`<3\
centred 12-month moving average 十二个月定位移动平均数 +s(IQt
certificate of approval 批准证明书 Q'Kik5I
certificate of beneficial entitlement to property 资产权益证书 FDd>(!>
certificate of compliance 合格证明书;合约完成证明书 E<#4G9O<
certificate of deposit [CD] 存款证 ZR-s{2sl
certificate of exemption from estate duty 豁免遗产税证明书 CBnouKc:
certificate of incorporation 公司注册证书;法团注册证书 u"8 ;fS
certificate of incorporation of registered trustees 注册受托人法团证书 ~eV!!38
J
certificate of indebtedness [CI] 负债证明书 CNRU"I+jU
certificate of insurance 保险证书 xAd>",=~
certificate of interest 权益证明书;息票 s3_e7D ^H
certificate of means 资产证明书 90h1e7ZcC
certificate of participation 参与证明书 V3A>Ag+^~
certificate of payment of profits tax 缴付利得税证明书 /$Tl#
certificate of preference 特惠税证 Sd<@X@iU8D
certificate of rateable value 应课差饷租值证明书 Fx[A8G
certificate of registration 登记证书;注册证明书 rq(~/Yc
certificate of satisfaction 清偿证明书 _`X#c-J
certificate of transfer 转让证明书 2hwXWTSu
certificate to bearer 不记名证明书 "X{aS}
certification 核证 Y0u'@l_[F
certification fee 核证费 T^%n!t
certified cheque 经银行证明可兑现的支票 FH`'1iVH
certified public accountant [CPA] 执业会计师 ADv"_bB:h
certified statement 经证明的报表 {Sr=SE
cessation of business 停业 +G!jKta7B
cession 分保 r0g/ :lJi
C.F. Finance Company Limited 浙一财务有限公司 97]a-)SA
chance 机会;中彩机会 F@K*T2uh
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 q~Q)'*m
change of domicile 迁册 d7_ g
u
change to estimates 修订预算 0n<(*bfW
change to the approved estimates of expenditure 核准开支预算的变动 w^dueP7J
charge 费用;押记;抵押 *e-ptgO
charge number 税单号码 ,y8I)+
charge on assets 资产的征税 4/`h@]8P
charge upon general revenue 从政府一般收入中拨款支付 A M1C
$
chargeable 可予征收;应课税的 4I#eC#"
chargeable agreement for sale 可予征收印花税的买卖协议 \Ul.K!b7
chargeable income 应课税入息 |DFvZ6}
chargeable normal trading receipt 应课税的一般营业收入 e@,u`{C[
chargeable profit 应课税利润 }$0xt' q&
chargeable to tax 应课税 QLB1:O>
charged to... 记入……帐目 g<rKV+$6
chargee 承押记人
>NH4A_
charge-holder 受押人 Oa}V>a
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 VTJIaqw
charging order 押记令 ?lc[hH
chargor's right 押记人的权利 s7.p$r
charitable donation 慈善捐款 FfYd+]+?
charitable trust 慈善信托 2i7i\?<.
charity property 慈善财产 s?@)a,C%k
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 <nb3~z1
charter 章程;特许权 $p0 /6c
charter of incorporation 成立章程 vlPl(F1
chartered accountant 特许会计师 FV^4
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 0 .FHdJ<
Chartered Institute of Public Finance and Accountancy [United Kingdom] 1~R$$P11[9
特许公共财政及会计学会〔英国〕 R*Xu(89
charterer 承租人 0tW<LR-}E
Chase Manhattan Asia Limited 美国大通亚洲有限公司 Pn+IJ=0Y
Chase Manhattan Bank 美国大通银行 &'huS?gA9
chattels 实产 J~iOP
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 $/, BJ/9
Che Hsing Finance Company Limited 浙兴财务有限公司 Y[iDX#
check-and-balance system 制约平衡制度 62MRI
Chekiang First Bank Limited 浙江第一银行 @QVqpE<|
cheque 支票 ?y>Y$-v/C
Chiao Yue Finance Company Limited 侨裕财务有限公司 @3-,=x
Chiba Bank, Ltd. 千叶银行 8NaL{j1`
Chicago Board of Options Exchange 芝加哥期权交易所 $*AC>i\
Chicago Board of Trade 芝加哥交易所 FI1THzW4J
Chicago Mercantile Exchange 芝加哥商品交易所 GJIWG&C03
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 %_b^!FR
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 Q$|^~
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 R,x> $n
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 GP[6nw_'^
child allowance 子女免税额 <DeKs?v
China & South Sea Bank Limited 中南银行 J7'f@X~nM
China Affairs Committee [Hong Kong Futures Exchange Limited] X!7VyE+n
中国事务委员会〔香港期货交易所有限公司〕 m feMmKFu\
China concept stock 中国概念股 HBh` 2Q
China Construction Bank 中国建设银行 mFqSD
China Development Division [Stock Exchange of Hong Kong Limited] *3_f&Y
中国发展科〔香港联合交易所有限公司〕 e}'#Xv
China Economic News 《中国经济新闻》 <$i"zb
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 cS D._"P
China State Bank Limited 国华商业银行 @cuD8<\i
Chinatrust Commercial Bank, Limited 中国信托商业银行 Ka]J^w;a
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 $5TepH0D
Chinese Bankers Club, Hong Kong 香港银行华员会 $=PWT-GIR
Chinese Banks' Association 香港华商银行公会 Qy=HrL]x
Chinese Gold and Silver Exchange Society 金银业贸易场 \Y!T>nWn)I
Chinese New Year bonus 年奖;年终花红 lX98"}
chit fund 银会 ]a$Wxvgq
Chiyu Banking Corporation Limited 集友银行有限公司 Dd!Sr8L[
Chiyu Finance Company Limited 集友财务有限公司 ex`
xkZ+
Cho Hung Finance Limited 朝兴金融有限公司 *'9)H0
choses in action 无形动产;据法权产 gEr4zae
chronological book 序时帐簿 Si?$\H*:
Chubu Securities Finance Company 中部证券金融公司 >aEL;V=}P
Chung Khiaw Bank Limited 崇侨银行 G3RrjWtO
Chung Nan Finance Company Limited 中南财务有限公司 dSOlD/c
Chuo Trust & Banking Co., Ltd. 中央信托银行 6X@mPj[/
Chuo Trust Asia Limited 中央信托亚洲有限公司 10C 2=
Citibank, N.A. 万国宝通银行 ;YK!EMM4!h
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 Aautih@LX
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 gEZwW]r-
Citicorp International Limited 万国宝通国际有限公司 Ni2]6U
civil debt 民事债项 9z5"y|$
Civil Service Pension Reserve Fund 公务员退休金储备基金 ,c4c@|Bh?
claim 申索;索偿;债权 "El^38Ho
claim equalization fund 申索平衡基金 G1kaF/`O
claim for refund of property tax 申请发还物业税 Z69+yOJI
claim of debt 债权申索 N#(jK1`y
claim on bank 对银行的债权 8{R_6BS
claim to dividend 摊还债款申索 ! jbEm8bt
claimant 申索人;索偿人 _Kc1
claims statistics 申索统计数字 Dh2:2Rz=#7
class of insurance business 保险业务类别 2.[_t/T
class of property 财产类别 "| Kf'/r
claw-back 递减率
s1X]RXX&j
clearance cost 清拆成本 az0cS*@
clearing 结算;票据交换;清算 Vh"MKJ'R^
clearing account 结算帐户 9o-!ecx}
clearing and settlement system 结算和交收系统 kWB, ;7
clearing balance 结算差额 Ya}T2VX
clearing bank 结算银行 3g4e']t
clearing cheque 交换支票 `1nRcY
clearing house 结算所;票据交换所 9<xTu>7J
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 BG'6;64kx6
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 8AT;8I<K
clearing member 结算会员 2HcsQ*H]G
Clearing Members' Fund 结算会员基金 cyW;,uT)D
clearing participant 结算参与者 'oleB_B
clearing rebate 结算费用的回佣 B|cA[
Clearing Rules [SEHK Options Clearing House Limited] MV%Xhfk
《结算规则》〔联交所期权结算所有限公司〕 )-=2w-ZX
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 mJ)tHv"7
Clerk to the Board of Review 税务上诉委员会书记 TE3*ktB{N
client 客户;委托人;当事人 (# JMB)
client agreement 客户协议 @Z?7E8(
client confidentiality 客户保密的责任 6fh{lx>
client money 客户款项 yZq?B
client statement 客户结单 LO"_NeuL
clients fund 客户资金 B;VH `*+X
close 结算;收市;收盘 >&bv\R/
close a position 平仓;轧平头寸 Rr%tbt.sE
close company 股份不公开的公司 $bk>kbl P
close higher 收市时价位较高 aK]7vp+
close lower 收市时价位较低 E@:Q 'g%
close mixed 收市时荣辱互见 TbOJp
close of exchange 交易所停市 [}z?1Gj;W(
close of financial year 财政年度终结 IuNkfBe4m
close out 平仓 ]Z_$'?f
close out a long position 平长仓 l;Q
>b]DZ
close out a short position 平空仓 ylk{!
close steady 收市时价格稳定 X]qCS0GD'
close the gap 弥补差距 _3|6ZO
closed position 平仓 Vl<`|C>
closed-end investment corporation 股份固定的投资公司 r,5-XB
close-out price 抛售价格 $4=Ne3y
closing account 决算帐户 [M4xZHd#o
closing balance 期终结余;收市结余 >A3LA3(
c
closing price 收市价;收盘价 =(%*LY!Xc
closing quotation 收市价;收市行情 D/Rv&>Jh
closing rate 收市汇价;收盘汇率 &GuF\wJ{7
closing transaction 平仓交易 Zb]/nP1P
clothing levy 成衣税 L#n}e7Y9
club deposit 零存整付存款 H ZPcd_(
Code of Aid 《资助则例》 L^lS^P
Code of Banking Practice 《银行营运守则》 tyB)HF
Code of Best Practice [Stock Exchange of Hong Kong Limited] 8$ic~eJ
《最佳应用守则》〔香港联合交易所有限公司〕 1YFeVMc
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〕 (#oYyM]
Code of Conduct for Persons Registered with the Securities and Futures Commission 2xDQ:=ec
《证券及期货事务监察委员会注册人操守准则》 J==}QEhQ{
code of practice 实务守则;经营守则;执业守则 ?FN9rhAC
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 j~epbl)pC
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 0{Bf9cH
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 _74UdD{^o
Code on Pooled Retirement Funds 《集资退休基金守则》 m=H_?W;
Code on Share Repurchases [Share Repurchase Code] Vn'?3Eb<
《公司购回本身股份守则》〔《股份购回守则》〕 P@C
c]Z
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 `mrCu>7
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 |"Z-7@/k$i
co-debtor 共同债务人 D ZVXz|g
co-financing scheme 共同融资计划 ^uhxURF
cognizance 证明令 S/VA~,KCe;
coin 硬币 Q\|18wkW
coin replacement programme 硬币取缔计划 6J\q`q(W(
coin set 套装硬币 D i+4Eb
coinage 硬币 0pD[7~ ^o
Coinage Security Fund 硬币发行基金 q3+I<qsAz
cold call 主动与准客户接触 glx2I_y
collapse in prices 价格下泻;价格下挫;价格暴跌 AP0|z
collateral 抵押品 I] jX7.fx
collateral bond 担保债券 "J& (:(:
collateral loan 抵押贷款 [m\,+lG?)j
collateral security 附属抵押品 8'KMxR
collection 征收;收取 iX{H,-C
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 bo1I&I