C: ~(eD 4"
h YVy 65Ea
calendar year figure 历年数字 1r<'&f5
call 催缴通知;认购期权 ES5a`"H
call deposit 通知存款;活期存款 &zHY0fxX
call loan 短期同业拆借;通知贷款 fjHd"!)3
call margin 补仓;追加保证金 )SfM `W)Y
call market 短期同业拆放市场 >t4<2|!(M
call money 短期同业拆借;活期贷款 *-@@t+3
call option 认购期权;看涨期权 UC!"1)~mt`
call price 赎回价格;提前赎回价 +Rq]_sDu
call warrant 认购认股权证;回购认股权证 Sv[+~co<l
callable share 可收回股份;可兑付股份 Obc wmL
called up share capital 已催缴股本 {mA#'75a#
Canadian Dollar [CAD] 加拿大元 2Iq*7n:v0
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 =64Ju Wvo
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 }KV)F,`
cancellation price 取消费 `LJ.NY pP
cap 上限 !~]'&9
capital 资本;资金 _
Uv3glK
Capital Accord 《资本协定》 ^NrC8,p
capital account 资本帐;非经常帐 VKy3tW/_&
capital account commitment balance 资本帐承担额结余 SKVQ !^o
Capital Adequacy Directive [CAD] 《资本充足指引》 `'ak/%Krh
capital adequacy ratio [CAR] 资本充足比率 $
3R5p
capital allowance 资本免税额 ]F4|@+\9
capital alteration 资本变更 Zrq\:KxX
capital and liabilities ratio 资本负债比率 6W)#FO`
capital and liquidity requirement 资本与流动资金的规定 Su k;##I
capital appreciation 资本增值 |q 0iX2W
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〕 qO>A6
capital assets 资本资产 [UB]vPXm$
capital at risk 风险资本 NZuylQ)0
capital base 资本基础;资金基础 ":L d}~>
capital charges 资本支出;资本费用 Ar`U/ %Cu
capital commitment 资本承担 BsYJIKfW
capital contribution certificate 出资证明书 s+a#x(7{
capital convergence 划一资本充足比率 tS[@?qP
capital cost 资本成本;建设成本;建设费用 1pTQMf a
capital cover 资本保证 J!iKW
capital deficit 资本亏绌;资本赤字 5-"aK~@+
capital divided into shares 资本分成股份 Bacmrf
capital element 资本因素;资本部分 n;r
W
capital equipment 资本设备 HG)h,&nc-
capital expenditure 资本开支;非经常开支 8b $e)
capital expenses 资本费用 03 ;L
capital financing 筹集资本;以非经常收入支付非经常开支的结算 t8Giv89{
capital flow 资金流量 - S%8
capital formation 资本形成;集资 }1YQ?:@
capital formation figure 资本组合数字 u@kr;^m
capital fund 资本基金 9<"l!noy
capital gain 资本增益;资本增值 xOc&n0}%
capital gains tax 资本增值税 i",oPz7
capital goods 资本财货;资本货物 t,qz%J&a
capital grant 非经常补助金;非经常拨款;建设补助金 CoM?cS S
capital grant cycle 建设补助金周期 ^ ]SU (kY
capital injection 注入资本;注资
II(P
capital input 投入资本 K[9{]$(Z
capital intensity 资本密集度 Ml+O -
3T
capital intensive 资本密集 -nk0Q_7N
capital investment 资本投资 `^
uX`M/
Capital Investment Fund 资本投资基金 ''B}^yKEW
capital loss 资本损失 U_5\FM
capital maintenance 资本保值;资本保留 CK1gzIg>
capital market 资本市场;资金市场 iuEQ?fp
capital market instrument 资本市场票据 Ai5D[ykX
capital money 资本款项 Q}]RB$ZS
capital money subject to a trust 信托财产资本 }E\u2]
capital movement 资本流动 MW)=l
| G
capital nature 资本性质 ;h7O_|<%
capital outlay 资本支出 3!u:*ibt
capital portion 资本部分 Q5tx\GE
capital profit 资本利润 t+n+_X
capital project 基本工程项目;非经常开支项目 @%[
VegT
capital receipt 资本收入 T :X A
capital redemption 资本赎回 41\V;yib
capital redemption business 资本赎回业务 m"mU:-jk`
capital redemption contract 资本赎回合约 L_}F.nbS5
capital redemption reserve 资本赎回储备 \rmge4`4
capital reduction 资本减缩;减资 >w|2 ~oK
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] 8\CmM\R
股本削减计划〔香港联合交易所有限公司〕 x%,!px3s
capital repayment 偿还资本 "y=AVO
capital reserve 资本储备;后备资本 F6-U{+KU$!
capital revenue 资本收益;非经常收入 r r(UE
capital spending 资本开支;资本支出;非经常开支 JAI ;7
capital stock 股本 q%k _C0
capital stock subscription 认缴股本;认购股本 hB-<GGcO <
capital subsidy 建设津贴;基本建设津贴 M}`G}*
capital subvention 非经常资助金 b "5WsJ:'#
capital sum 资本额 (c9!:
capital tax 资本税 @]B
7(j<'R
capital transfer tax 资本转移税 C9E@$4*
capital turnover 资本周转率 nh%Q";
capital value 资本价值 t}-rN5GO
capital works project 基本工程项目 D2Dk7//82Y
Capital Works Reserve Fund 基本工程储备基金 G:{\-R'
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 r#/Bz5Jb*
capitalization 资本化;资本总额 \FjY;rqfKe
capitalization of interest 利息化作本金 ;.b^A
capitalized interest 化作本金的利息 firiYL"=44
capitalized loan 转作资本的贷款 B e2yS]U
capitalized value 资本还原值;资本化价值 BI0 A0
capitation grant 按人计算的补助金 IP l]$j>N
captive insurance business 专属自保保险业务 &!O~ f
car insurance 汽车保险 !7aJfs2
Caribbean Development Bank 加勒比开发银行 \UBQ:+3
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] [Xo}CU
意大利嘉利堡银行
FK| q*
cartel 同业联盟;卡特尔 '1Q [&
cartelized rates system 联营式利率制度 =bB7$#al
cash 现金;现款 /&G )IY]g
cash accounting system 现金会计制度 }
OAH/BW
cash acquisition 以现金投资所得的资产 g+M& _n
cash allowance 现金津贴 %Dm:|><V$b
cash assets 现金资产 doV+u(J~
cash at bank 银行现金;银行存款 $7bux1L
cash balance 现金结余 glP
W9q,f
cash basis 现金收付制;收付实现制 %R LGO&
cash basis accounting 现金收付制会计;收付实现制会计 P};GcV-
cash bonus 现金红利 uM('R;<^
cash book 现金出纳帐;现金簿 ajALca4
cash client 现金客户 x>~.cey
cash commission rebate 现金回佣 nwPU{4#l<
cash compensation 现金补偿 dLy-J1h\
cash contribution 现金承担额;现金分担额 #Vh$u%q3
cash cost 直接费用;现金成本 ELQc:
t
-2
cash coupon 现金礼券 odC}RdN
cash credit 现金信贷 $(eqZ<y
cash deficit 现金赤字 s+XDtO
cash deposit and withdrawal 现金收支 dNgjM
Q
cash disbursement journal 现金支出日记簿 APT/z0X>
cash disbursement slip 现金支出传票;现金支出单 :Y2J7p[+
cash flow 现金流量;银根 sn.&|)?Fi
cash flow lending 流动现金放款;无抵押融资 L64cCP*
cash flow statement 现金流量表;现金流动表 ~TfQuIvQB
cash flow surplus 现金流量盈余 X3,+aL`
cash in hand 库存现金;手头现金 j\.\ePmk]
cash in till 备用现金 Z7Xic5PI{4
cash in transit 运送中现金;在运现金 ~Y'j8W
cash input 投入现金 YR}By;Bq
cash input figure 现金投入数字 5WG:m'$$
cash limit 现金支出限额;现金限额 k>q}: J9V
cash margin 现金保证金 F 5FzT^
cash market 现货市场;现金交易市场 qI#ow_lL#
cash offer 现金要约;现金补偿额 zV"oB9\9O
cash payment 现金付款;现金支付 j9/Ev]im|F
cash position 现金头寸 $yg=tWk
cash price 现金价格 61{IXx_
cash receipts journal 现金收入日记簿 om}jQJ]KH
cash receiving slip 现金收入传票;现金收入单 \cRe,(?O
cash settlement 现金结算 `<^1Ik[g
cash surplus 现金盈余 3WQ"3^G
cash with order 订货付现;凭票即付 2rJeON
cashier's order 银行本票 ,7nA:0P
cashier's order outstanding 未承兑的银行本票 Vm
<9/UG<
cash-limited subhead 有现金支出限额的分目 *oU-V#
cash-sweep 现金彩票活动 Y]>Qu f.!
casual client “散客”;“散户” <tp#KZE
CCASS Depository 中央结算系统证券存管处 u.Z,HsEO b
CCIC Finance Limited 中芝兴业财务有限公司 @O%d2bgEWV
cedant 分出者 e3b|z.^ 8
ceding company 分出公司 6`l7saHXE
ceding insurer 分出保险人 WYNO6Xb#:
ceiling 上限 T&PLvyBL
ceiling price 最高限价 |8YP8o
central bank 中央银行 1xE*quhrh
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 8'6$t@oT9w
central banking 中央银行业务 Jh)K0>R
central banking function 中央银行职能 aj)?P
Central Clearing and Custodian System 中央结算及托管系统 a#o6Nv
Central Clearing and Depository System 中央结算及存管系统 OGqsQ
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 , %%}d9
central clearing house 中央结算所 fK{[=xMr@
central clearing system 中央结算制度;集体交收系统 [#-!&>
central custody system 中央托管系统 =j{r95)|u
central depository 中央存管处 WbP*kV{
central depository system 中央证券存管制度 nfbq J
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 &9F(uk=X
central rate 中央汇率;中心汇率 T^~9'KDd
Central Registration Hong Kong Limited 香港中央证券登记有限公司 {IpIQ-@l
Central Tender Board 中央投标委员会 e=%6\&q
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 `[zd
centralized budgetary and payments system 集中预算及支付制度 }./_fFN@
centred 12-month moving average 十二个月定位移动平均数
?Ok@1
certificate of approval 批准证明书 5zBayJh#
certificate of beneficial entitlement to property 资产权益证书 d$(>=gzBQ
certificate of compliance 合格证明书;合约完成证明书 ;c;n.o.)/#
certificate of deposit [CD] 存款证
5pI=K/-
certificate of exemption from estate duty 豁免遗产税证明书 ST[+k
certificate of incorporation 公司注册证书;法团注册证书 \<R.F
certificate of incorporation of registered trustees 注册受托人法团证书 _cW6H B^j
certificate of indebtedness [CI] 负债证明书 -d8||X[
certificate of insurance 保险证书 M?fRiOj
certificate of interest 权益证明书;息票 /K@{(=n
certificate of means 资产证明书 }.R].4gT
certificate of participation 参与证明书 Udh!%QP%[w
certificate of payment of profits tax 缴付利得税证明书 bhb*,iWA
certificate of preference 特惠税证 !(wH}ti
certificate of rateable value 应课差饷租值证明书 k;9"L90
certificate of registration 登记证书;注册证明书 2og8VI
certificate of satisfaction 清偿证明书 GXE6=BO
certificate of transfer 转让证明书 @\UoZv(
certificate to bearer 不记名证明书 qm&Z_6Pw
certification 核证 4/Bn9F
certification fee 核证费 %g<J"/
certified cheque 经银行证明可兑现的支票 _%$(D"^j
certified public accountant [CPA] 执业会计师 Y[yw8a
certified statement 经证明的报表 ttK`*Ng
cessation of business 停业 BLvI[b|3gn
cession 分保 r\-25F<e5
C.F. Finance Company Limited 浙一财务有限公司 _,i+gI[
chance 机会;中彩机会 Y/1,%8n
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 o-D,K dY
change of domicile 迁册 Iu -CXc
change to estimates 修订预算 AIXvS*Y,
change to the approved estimates of expenditure 核准开支预算的变动 _\tGmME37
charge 费用;押记;抵押 GK/Q]}Q8pZ
charge number 税单号码 9C{\=?e;
charge on assets 资产的征税 3koXM_4_{)
charge upon general revenue 从政府一般收入中拨款支付 3oCw(Ff
chargeable 可予征收;应课税的 <XHS@|
chargeable agreement for sale 可予征收印花税的买卖协议 "n3i(sZ
chargeable income 应课税入息 ;5.o;|w?!
chargeable normal trading receipt 应课税的一般营业收入 k<M~co;L
chargeable profit 应课税利润 aumXidbS
chargeable to tax 应课税 ;|Z;YK@20
charged to... 记入……帐目 Q&9%XF
uM
chargee 承押记人 >Lo!8Hen
charge-holder 受押人 p~sfd
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 OZ$"P<X_"
charging order 押记令 I'[hvp
chargor's right 押记人的权利 z]YP
charitable donation 慈善捐款 -*K!JC-
charitable trust 慈善信托 `>q|_w\e
charity property 慈善财产 B
az:N6u
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 s\`Vr;R:|
charter 章程;特许权 |;-,(509
charter of incorporation 成立章程 _0rHxh7}q
chartered accountant 特许会计师 $VrKoL\ScA
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 28j=q-9Z
Chartered Institute of Public Finance and Accountancy [United Kingdom] ZQ^kS9N i
特许公共财政及会计学会〔英国〕 $nOd4{s_
charterer 承租人 F)0I7+lP
Chase Manhattan Asia Limited 美国大通亚洲有限公司 a#0GmK
Chase Manhattan Bank 美国大通银行 Rro{A+[,X
chattels 实产 yt&eY6Xp
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 wnE
c
Che Hsing Finance Company Limited 浙兴财务有限公司 $<UX/a\sH
check-and-balance system 制约平衡制度 1@ j>2>i
Chekiang First Bank Limited 浙江第一银行 G=8w9-Ww
cheque 支票 aqb;H 'F
Chiao Yue Finance Company Limited 侨裕财务有限公司 jj)9jUz
Chiba Bank, Ltd. 千叶银行 4pF U` g=
Chicago Board of Options Exchange 芝加哥期权交易所 [LonY49
Chicago Board of Trade 芝加哥交易所 axY-Vj
Chicago Mercantile Exchange 芝加哥商品交易所 ?[W(r$IaE
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 LaZF=<w(
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 k:4?3zJI
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 bmAgB}Ior
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 ;!@\|E
child allowance 子女免税额 }eX_p6bBw
China & South Sea Bank Limited 中南银行 P#H#@:/3
China Affairs Committee [Hong Kong Futures Exchange Limited] @Y>3 -,o,S
中国事务委员会〔香港期货交易所有限公司〕 wE75HE`gW
China concept stock 中国概念股 RZfC?
China Construction Bank 中国建设银行 1>*]jj}
China Development Division [Stock Exchange of Hong Kong Limited] >5Zpx8W
中国发展科〔香港联合交易所有限公司〕 ^gFjm~2I
China Economic News 《中国经济新闻》 v.1= TBh
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 (oxe\Qk
China State Bank Limited 国华商业银行 lxK_+fj
q
Chinatrust Commercial Bank, Limited 中国信托商业银行 yvxC/Jo4
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 \2<2&=h?
Chinese Bankers Club, Hong Kong 香港银行华员会 ISr~JQr
Chinese Banks' Association 香港华商银行公会 r1FE$R~C=
Chinese Gold and Silver Exchange Society 金银业贸易场 F.=uJdl.!
Chinese New Year bonus 年奖;年终花红 Xl6)&
chit fund 银会 4[3T%jA
Chiyu Banking Corporation Limited 集友银行有限公司 D^PsV
Chiyu Finance Company Limited 集友财务有限公司 AEwb'
Cho Hung Finance Limited 朝兴金融有限公司 4(4JQ(5
choses in action 无形动产;据法权产 =tcPYYD
chronological book 序时帐簿 F$ .j|C1a
Chubu Securities Finance Company 中部证券金融公司 $UjSP
Chung Khiaw Bank Limited 崇侨银行 2LYd
# !i
Chung Nan Finance Company Limited 中南财务有限公司 lkg-l<c\J
Chuo Trust & Banking Co., Ltd. 中央信托银行
F!>K8 q
Chuo Trust Asia Limited 中央信托亚洲有限公司 1#qCD["8
Citibank, N.A. 万国宝通银行 LM'` U-/e$
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 +29;T0>a
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 Z"?AaD[
Citicorp International Limited 万国宝通国际有限公司 Za!c=(5
civil debt 民事债项 IQ{Xj3;?y
Civil Service Pension Reserve Fund 公务员退休金储备基金 V8&/O)} o
claim 申索;索偿;债权 MatC2-aV1
claim equalization fund 申索平衡基金 bT-G<h*M
claim for refund of property tax 申请发还物业税 (?\ZN+V)
claim of debt 债权申索 4Sg!NPuu7&
claim on bank 对银行的债权
cM4?Ggn
claim to dividend 摊还债款申索 \| >eG u
claimant 申索人;索偿人 l``1^&K
claims statistics 申索统计数字 7IJb$af:;
class of insurance business 保险业务类别 ~v>w%]
class of property 财产类别 e(
^9fg_SG
claw-back 递减率 %,,h )9
clearance cost 清拆成本 t=\V&,
clearing 结算;票据交换;清算 wHZ!t,g
clearing account 结算帐户 *Kzs(O
clearing and settlement system 结算和交收系统 @@|E1'c7
clearing balance 结算差额 s*CKFEb#
clearing bank 结算银行 )+t5G>yKK
clearing cheque 交换支票 :=L[kzX
clearing house 结算所;票据交换所 ap%o\&T;
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 ]bnxOk
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 Y)u}+Yg
clearing member 结算会员 z3*G(,
Clearing Members' Fund 结算会员基金 =w A< F
clearing participant 结算参与者 0v7;ZxD
clearing rebate 结算费用的回佣 ]|`gTD6
Clearing Rules [SEHK Options Clearing House Limited] )Elr8XLw
《结算规则》〔联交所期权结算所有限公司〕 ~POeFZ
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 Br~%S?4"o
Clerk to the Board of Review 税务上诉委员会书记 S,(@Q~
client 客户;委托人;当事人 iKabo,~
client agreement 客户协议 Bhq(bV
client confidentiality 客户保密的责任 @I"Aet'XV
client money 客户款项 ,O~2
R
client statement 客户结单 C-Fp)Zs{0
clients fund 客户资金 '*,4F'
close 结算;收市;收盘 j[U0,]
close a position 平仓;轧平头寸 c?R.SBr,'
close company 股份不公开的公司 UiZ61lw
close higher 收市时价位较高 Gm2rjpZeq
close lower 收市时价位较低 UdI>x 4bI
close mixed 收市时荣辱互见 DpS6>$v8t
close of exchange 交易所停市 omjLQp[%
close of financial year 财政年度终结 rFy9K4D
close out 平仓 Na~_=3+a
close out a long position 平长仓 '6 'XBL?
close out a short position 平空仓 {hg$?4IyQ
close steady 收市时价格稳定 c&Zm>Qo[
close the gap 弥补差距 g?$9~/h :;
closed position 平仓 }"&(sYQ*`
closed-end investment corporation 股份固定的投资公司 Ro1' L1:
close-out price 抛售价格
^,KR 0
closing account 决算帐户 * Yr-:s9J9
closing balance 期终结余;收市结余 xY'g7<})$
closing price 收市价;收盘价 &\X;t|
closing quotation 收市价;收市行情 W"-nzdAJ5
closing rate 收市汇价;收盘汇率 CXQ?P
closing transaction 平仓交易 8S02
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clothing levy 成衣税 AX,Db%`l,
club deposit 零存整付存款 tJu<#hX
Code of Aid 《资助则例》 :9h8q"T
Code of Banking Practice 《银行营运守则》 Gj ^bz'2
Code of Best Practice [Stock Exchange of Hong Kong Limited] |wb7`6g
《最佳应用守则》〔香港联合交易所有限公司〕 Np-D:G
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〕 ]czy8n$+
Code of Conduct for Persons Registered with the Securities and Futures Commission )[K3p{4
《证券及期货事务监察委员会注册人操守准则》 ibuI/VDF
code of practice 实务守则;经营守则;执业守则 #]
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Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 U KJY.W!w4
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 rODKM-7+
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 \fKE~61
Code on Pooled Retirement Funds 《集资退休基金守则》 h@DJ/&;u@
Code on Share Repurchases [Share Repurchase Code] ;p_X7N
《公司购回本身股份守则》〔《股份购回守则》〕 !xc7~D@om(
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 y^A$bTQq
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 ;Pa(nUE@
co-debtor 共同债务人 *=7[Ip<X
co-financing scheme 共同融资计划 ~/x42|t
cognizance 证明令 P&tK}Se^V
coin 硬币 "QF083$
coin replacement programme 硬币取缔计划 ,pASjFWi
coin set 套装硬币 piG1&*
coinage 硬币 Ji!-G4.n"
Coinage Security Fund 硬币发行基金 1%@~J\qF
cold call 主动与准客户接触 tQ~B!j]
collapse in prices 价格下泻;价格下挫;价格暴跌 0\#Q;Z2
collateral 抵押品 % *G)*n
collateral bond 担保债券 lewDR"0Kx
collateral loan 抵押贷款 'AAY!{>
collateral security 附属抵押品 f5a](&
collection 征收;收取 Fq9[:
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 9vbh5xX
collection of betting duty 收取博彩税 7xc<vl#:q7
Collection Office [Inland Revenue Department] 收税处〔税务局〕 u
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collective consumption 集体消费 UH.cn|R
Collector 收税主任 K(d!0S
Collector of Rates 差饷征收官 ?W
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Collector of Stamp Revenue 印花税署署长 :65HMWy.
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 W*<]`U_.
combined surplus 合并盈余 <C$<