C: *dw6>G0U
KqNbIw*sR
calendar year figure 历年数字 r(Vz(
call 催缴通知;认购期权 m}oqs0xx
call deposit 通知存款;活期存款 _I1:|y
call loan 短期同业拆借;通知贷款 A;\1`_i0
call margin 补仓;追加保证金 quGvq"Y>
call market 短期同业拆放市场 ejjL>'G/|%
call money 短期同业拆借;活期贷款 -xk.wWpV
call option 认购期权;看涨期权 01^+HEbm
call price 赎回价格;提前赎回价 ]/klKqz
call warrant 认购认股权证;回购认股权证 q*E<~!jL
callable share 可收回股份;可兑付股份 xq<3*Bcw
called up share capital 已催缴股本 VvSe`E*
Canadian Dollar [CAD] 加拿大元 *eLKD_D`!C
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 X@j.$0eK
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 <g4[p^A
cancellation price 取消费 _>k&M7OU4
cap 上限 ?0%3~E`l:
capital 资本;资金 A)j',jE&1
Capital Accord 《资本协定》 xS>d$)rIj
capital account 资本帐;非经常帐 >ukn<
capital account commitment balance 资本帐承担额结余 uz%<K(:Ov
Capital Adequacy Directive [CAD] 《资本充足指引》 &ap&dM0@%a
capital adequacy ratio [CAR] 资本充足比率 m:
capital allowance 资本免税额 =]swhF+l-
capital alteration 资本变更 , A@uSfC(
capital and liabilities ratio 资本负债比率 pSC\[%K
capital and liquidity requirement 资本与流动资金的规定 #FNSE*Y
capital appreciation 资本增值 [S<1|hk
s(
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〕 !Yi2g-(
capital assets 资本资产 [)wLji7MK
capital at risk 风险资本 |DBj<|SX
capital base 资本基础;资金基础 9N@m><N84
capital charges 资本支出;资本费用 <Mq vGXI
capital commitment 资本承担 2^;zj0]Rt
capital contribution certificate 出资证明书 V }?MP-.c
capital convergence 划一资本充足比率 rTmVHt
capital cost 资本成本;建设成本;建设费用 r|,_qNrw
capital cover 资本保证 dvX[,*wz
capital deficit 资本亏绌;资本赤字 I)YUGA5
capital divided into shares 资本分成股份 j'QPJ(`~1l
capital element 资本因素;资本部分 mN&B|KWU
capital equipment 资本设备 K275{ydN
capital expenditure 资本开支;非经常开支 %p t^?
capital expenses 资本费用 w28&qNha
capital financing 筹集资本;以非经常收入支付非经常开支的结算 mY1Gm|
capital flow 资金流量 ]o<&Q52 |
capital formation 资本形成;集资 |T) $E
capital formation figure 资本组合数字 {IgLH`@
capital fund 资本基金 MX)mm^A
capital gain 资本增益;资本增值 mQka?_if)
capital gains tax 资本增值税 z9qF<m
capital goods 资本财货;资本货物 d"0=.sA
capital grant 非经常补助金;非经常拨款;建设补助金 n)t'?7
capital grant cycle 建设补助金周期 uK;&L?WB
capital injection 注入资本;注资 -2/&i
capital input 投入资本 p-o8Ctc?V
capital intensity 资本密集度 V7}]39m(s
capital intensive 资本密集 L}M%z9K`h
capital investment 资本投资 fuQk}OW{
Capital Investment Fund 资本投资基金 Hq;*T3E
capital loss 资本损失 ZR8%h<
capital maintenance 资本保值;资本保留 q*'-G]tH=
capital market 资本市场;资金市场 kE`Fg(M
capital market instrument 资本市场票据 8W"Xdv{
capital money 资本款项 \WPy9kRU
capital money subject to a trust 信托财产资本
/Y#Q<=X
capital movement 资本流动 `37%|e 3bQ
capital nature 资本性质 6'[gd
capital outlay 资本支出 ]VcuD05"C
capital portion 资本部分 l&Cy K#B:\
capital profit 资本利润 N eC]MW
capital project 基本工程项目;非经常开支项目 9@^N*
E+
capital receipt 资本收入 =_=0l+\}
capital redemption 资本赎回 {\u6Cj x
capital redemption business 资本赎回业务 zb,YYE1
capital redemption contract 资本赎回合约 i[4t`v'Dk
capital redemption reserve 资本赎回储备 jb83Y>
capital reduction 资本减缩;减资 K3.z>.F'h
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] k@
So l6
股本削减计划〔香港联合交易所有限公司〕 C-sFTf7
capital repayment 偿还资本 ~oX`Gih
capital reserve 资本储备;后备资本 [R(d Cq>
capital revenue 资本收益;非经常收入 dh-?_|"
capital spending 资本开支;资本支出;非经常开支 lKBI3oYn
capital stock 股本 q5G`N>"V
capital stock subscription 认缴股本;认购股本 Y1-=H)G
capital subsidy 建设津贴;基本建设津贴 3S=$ng
capital subvention 非经常资助金 W!R7D%nX
capital sum 资本额 .$U=ngj\t
capital tax 资本税 %%+@s
capital transfer tax 资本转移税 h )% e
capital turnover 资本周转率 -_^#7]
capital value 资本价值 Y;1s=B9
capital works project 基本工程项目 ys- w0H
Capital Works Reserve Fund 基本工程储备基金 ">v-CSHY
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 UXPF"}S2
capitalization 资本化;资本总额 OIY
capitalization of interest 利息化作本金 gHox>r6.A
capitalized interest 化作本金的利息 cXIuGvE&=
capitalized loan 转作资本的贷款 4K0Fc^-
capitalized value 资本还原值;资本化价值 ?W\KIp\Kn
capitation grant 按人计算的补助金 08_<G`r
captive insurance business 专属自保保险业务 X- P%^mK
car insurance 汽车保险 R@
MXwP
Caribbean Development Bank 加勒比开发银行 L~!Lq4]V\g
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] 0
} |21YED
意大利嘉利堡银行 ,?c=v`e
cartel 同业联盟;卡特尔 Z jn![
cartelized rates system 联营式利率制度 *],=!
cash 现金;现款 z0 J:"M
cash accounting system 现金会计制度 R,+"^:}
cash acquisition 以现金投资所得的资产 'NN3XyD
cash allowance 现金津贴 J?/NJ-F
cash assets 现金资产 nkkUby9
cash at bank 银行现金;银行存款
W2]%QN=m$
cash balance 现金结余 7b*9
Th*a
cash basis 现金收付制;收付实现制 L.x`Jpq(3
cash basis accounting 现金收付制会计;收付实现制会计 +%H2;8{F
cash bonus 现金红利 `,s0^?_
cash book 现金出纳帐;现金簿 Mi<}q@]e
cash client 现金客户 V;(Rg=5
cash commission rebate 现金回佣 Z|BOuB^
cash compensation 现金补偿 9Idgib&
cash contribution 现金承担额;现金分担额 o@qI!?p&
cash cost 直接费用;现金成本 `^:
v+!
cash coupon 现金礼券 F>U*Wy
cash credit 现金信贷 %:.IG.`d
cash deficit 现金赤字 q9B5>Ye)
cash deposit and withdrawal 现金收支 g>n1mK|
cash disbursement journal 现金支出日记簿 :1gcLsF
cash disbursement slip 现金支出传票;现金支出单 ^:2>I $
cash flow 现金流量;银根 b4CXif
cash flow lending 流动现金放款;无抵押融资 /rnP/X)T
cash flow statement 现金流量表;现金流动表 R_duPaWc@
cash flow surplus 现金流量盈余 X=[`+=
cash in hand 库存现金;手头现金 k8w:8*y'.
cash in till 备用现金 4`p[t;q
cash in transit 运送中现金;在运现金 s@K #M
cash input 投入现金 c HUj6'neO
cash input figure 现金投入数字 U?8X]
cash limit 现金支出限额;现金限额 r?R!/`f
cash margin 现金保证金 n:[LsbTk
cash market 现货市场;现金交易市场 7!q.MOYm
cash offer 现金要约;现金补偿额 ka<rlh<h
cash payment 现金付款;现金支付 Dw&_6\F@
cash position 现金头寸 $*;ke5Dm4
cash price 现金价格 _))--+cL
cash receipts journal 现金收入日记簿 Z`yW2ON$'
cash receiving slip 现金收入传票;现金收入单 0kL
tL!3
cash settlement 现金结算 \SA$:^zO
cash surplus 现金盈余 T;pe7"
cash with order 订货付现;凭票即付 bX`VIFc
cashier's order 银行本票 ca"20NQ)
cashier's order outstanding 未承兑的银行本票 %5/h;4
cash-limited subhead 有现金支出限额的分目 p2j=73$
cash-sweep 现金彩票活动 jEW@~e
casual client “散客”;“散户” r~sQdf
CCASS Depository 中央结算系统证券存管处 !;B^\
8{
CCIC Finance Limited 中芝兴业财务有限公司 qdwjg8fo4Z
cedant 分出者 cB4p.iO
ceding company 分出公司 e2Df@8>
ceding insurer 分出保险人 29k\}m7l<*
ceiling 上限 JDm7iJxc_
ceiling price 最高限价 }tPI#[cfK
central bank 中央银行 F}4jm,w
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 Y-G;;~
central banking 中央银行业务 htHnQ4Q
central banking function 中央银行职能 ZJ}|t
Central Clearing and Custodian System 中央结算及托管系统 oT[8Iu
Central Clearing and Depository System 中央结算及存管系统 z/t+t_y
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 r8vF I6J
central clearing house 中央结算所 bS*oFm@u
central clearing system 中央结算制度;集体交收系统 /;xmM2B'
central custody system 中央托管系统 Gu\lV c
central depository 中央存管处 c{cJ>d 0
central depository system 中央证券存管制度 6Ej@;]^^-
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 xyRZ
v]K1
central rate 中央汇率;中心汇率 Z{
b($po
Central Registration Hong Kong Limited 香港中央证券登记有限公司 84YZT+TEN
Central Tender Board 中央投标委员会 gfU!sYZ
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 n##d!d|g
centralized budgetary and payments system 集中预算及支付制度 |d=MX>i|G
centred 12-month moving average 十二个月定位移动平均数 APY*SeIV
certificate of approval 批准证明书 j:J{m0
certificate of beneficial entitlement to property 资产权益证书 bId@V[9
certificate of compliance 合格证明书;合约完成证明书 P:2 0i*QU
certificate of deposit [CD] 存款证 ewv[nJD$
certificate of exemption from estate duty 豁免遗产税证明书 hFr?84sAd
certificate of incorporation 公司注册证书;法团注册证书 a*nx2d
certificate of incorporation of registered trustees 注册受托人法团证书 2z[A&s_
certificate of indebtedness [CI] 负债证明书 ?o.Q
certificate of insurance 保险证书 qy:
certificate of interest 权益证明书;息票 ~U_,z)<`)c
certificate of means 资产证明书 \!,qXfTMB
certificate of participation 参与证明书 |k=L&vs
certificate of payment of profits tax 缴付利得税证明书 (f?&zQ!+
certificate of preference 特惠税证 L\y>WR%s
certificate of rateable value 应课差饷租值证明书 2?nhkast#=
certificate of registration 登记证书;注册证明书 exL<cN
certificate of satisfaction 清偿证明书 yXL]uh#b
certificate of transfer 转让证明书 .+Fh,bNYK
certificate to bearer 不记名证明书 d=8q/]_p
certification 核证 u7kw/_f
certification fee 核证费 oN
" /w~
certified cheque 经银行证明可兑现的支票 tQrkRg(E:
certified public accountant [CPA] 执业会计师 xbhU:,o
certified statement 经证明的报表 m@^!?/as
cessation of business 停业 VJ$UpqVm
cession 分保 7cMSJM(]G
C.F. Finance Company Limited 浙一财务有限公司 PK|"+I0
chance 机会;中彩机会 Ae 3:"
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 -A17tC20J1
change of domicile 迁册 \t
04-
change to estimates 修订预算 fS(IN~
change to the approved estimates of expenditure 核准开支预算的变动 Ye) F{WqZ#
charge 费用;押记;抵押 B&RgUIrFoY
charge number 税单号码 "=9kX`(1 y
charge on assets 资产的征税 tN:PWj5
charge upon general revenue 从政府一般收入中拨款支付 FZ^j|2.L*
chargeable 可予征收;应课税的 V+2C!)f(
chargeable agreement for sale 可予征收印花税的买卖协议 JJ$q *
chargeable income 应课税入息 9Lv"|S`5W_
chargeable normal trading receipt 应课税的一般营业收入 $C8nPl' 7
chargeable profit 应课税利润 ]:vo"{*C
chargeable to tax 应课税 'vUx4s
charged to... 记入……帐目 enJgk(
chargee 承押记人 6!^&]4
charge-holder 受押人 QSq0{
Charges Section [Companies Registry] 押记注册组〔公司注册处〕
+nT(>RJR
charging order 押记令 c})f&Z@<
chargor's right 押记人的权利 O$,MdhyXC
charitable donation 慈善捐款 >|@i8?|E
charitable trust 慈善信托 8RJ^e[?o(
charity property 慈善财产 NLA/XZ
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 q2C._{ 0'
charter 章程;特许权 `c~J&@|
charter of incorporation 成立章程 w
`0m[*
chartered accountant 特许会计师 zs~v6y@
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 k2cC:5Xf3
Chartered Institute of Public Finance and Accountancy [United Kingdom] K6l{wyMb|
特许公共财政及会计学会〔英国〕 ~t-!{F
charterer 承租人 Vy7o}z`
Chase Manhattan Asia Limited 美国大通亚洲有限公司 eAD uk!Iq
Chase Manhattan Bank 美国大通银行 j"c30AY
chattels 实产 1f zHmD
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 l4+Bs!i`
Che Hsing Finance Company Limited 浙兴财务有限公司 t}]R0O.s
check-and-balance system 制约平衡制度 qoXncdDHZ
Chekiang First Bank Limited 浙江第一银行 ^yo~C3r~
cheque 支票 >MeM
Chiao Yue Finance Company Limited 侨裕财务有限公司 T,D(Xh
Chiba Bank, Ltd. 千叶银行 ^$I8ga
Chicago Board of Options Exchange 芝加哥期权交易所 ckTk2xPQ
Chicago Board of Trade 芝加哥交易所 z nxAP|
Chicago Mercantile Exchange 芝加哥商品交易所 c_#+xGS!7
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 jA}b=c
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 U2D2?#
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 p\ }Ep
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 vz-O2B_u
child allowance 子女免税额 $+$S}i=
China & South Sea Bank Limited 中南银行 ,=@%XMS
China Affairs Committee [Hong Kong Futures Exchange Limited] O.% $oV
中国事务委员会〔香港期货交易所有限公司〕 :]hNw1e
China concept stock 中国概念股 J*} warf&
China Construction Bank 中国建设银行 s}3`%?,6y
China Development Division [Stock Exchange of Hong Kong Limited] m=hUHA,p4
中国发展科〔香港联合交易所有限公司〕 qXw^y
China Economic News 《中国经济新闻》 Ob#d;F
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 TppuEC>
China State Bank Limited 国华商业银行 fT.GYvt`
Chinatrust Commercial Bank, Limited 中国信托商业银行 ]'iOV-2^'
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 q&RezHK l
Chinese Bankers Club, Hong Kong 香港银行华员会 C6T?D5
Chinese Banks' Association 香港华商银行公会 dRD t.U!T
Chinese Gold and Silver Exchange Society 金银业贸易场 b&j}f
Chinese New Year bonus 年奖;年终花红 EDf"1b{PX
chit fund 银会 0;V "64U
Chiyu Banking Corporation Limited 集友银行有限公司 ,p\:Z3{ZH
Chiyu Finance Company Limited 集友财务有限公司 Adma~]T9
Cho Hung Finance Limited 朝兴金融有限公司 ^L@2%}6b`
choses in action 无形动产;据法权产 e: aa
chronological book 序时帐簿 \_w>I_=F
Chubu Securities Finance Company 中部证券金融公司 34gC[G=
Chung Khiaw Bank Limited 崇侨银行 `,lry7]
Chung Nan Finance Company Limited 中南财务有限公司 74p=uQ
Chuo Trust & Banking Co., Ltd. 中央信托银行 0mMoDJRy
Chuo Trust Asia Limited 中央信托亚洲有限公司 8$TSQ~
Citibank, N.A. 万国宝通银行 x<fF1];
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 KW1b #g%Z
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 ?~p]Ey}~9
Citicorp International Limited 万国宝通国际有限公司 c&GVIrJ
civil debt 民事债项 P<5v\\
Civil Service Pension Reserve Fund 公务员退休金储备基金 `UK'IN.il
claim 申索;索偿;债权 ]9P2v X
claim equalization fund 申索平衡基金 #@3&1}J/
claim for refund of property tax 申请发还物业税 ^.HvuG},O
claim of debt 债权申索 Ok V*,n
claim on bank 对银行的债权 7H l>UX,|
claim to dividend 摊还债款申索 -$2a@K,i
claimant 申索人;索偿人 U7do,jCoa
claims statistics 申索统计数字 L]kd.JJvy
class of insurance business 保险业务类别 r&/M')}?Lw
class of property 财产类别 !w;oVPNg
claw-back 递减率 R0A|}Ee*
clearance cost 清拆成本 N7
FndB5%
clearing 结算;票据交换;清算 }83a^E9L
clearing account 结算帐户 "-T[D9(A
clearing and settlement system 结算和交收系统 +>}LT_
clearing balance 结算差额 (E{}iq@2
clearing bank 结算银行 k:QeZn(
clearing cheque 交换支票 Z)^1~!w0
clearing house 结算所;票据交换所 l{o,"P"
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 PptVneujI
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 R9z:K_d,
clearing member 结算会员 L GdM40
Clearing Members' Fund 结算会员基金 9Gc4mwu
clearing participant 结算参与者 sW^e D;
clearing rebate 结算费用的回佣 /2.}m`5
Clearing Rules [SEHK Options Clearing House Limited] bpx
^
《结算规则》〔联交所期权结算所有限公司〕 yCvP-?2
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 ?l9j]
Clerk to the Board of Review 税务上诉委员会书记 77b^d9! ~
client 客户;委托人;当事人 xMs!FMn[
client agreement 客户协议 R0g^0K.
client confidentiality 客户保密的责任 _@5|r|P>
client money 客户款项 vk0b b3){D
client statement 客户结单 |ns
B'Q
clients fund 客户资金 ,`
64t'g
close 结算;收市;收盘 tP][o494\&
close a position 平仓;轧平头寸 B%^W$7
q
close company 股份不公开的公司 bt{b%r
close higher 收市时价位较高 @u @~gEt
close lower 收市时价位较低 9]Fi2M
close mixed 收市时荣辱互见 'CMbqLk#
close of exchange 交易所停市 OAauD$Hh
close of financial year 财政年度终结 \_]X+o;
close out 平仓 SNJSRqWL/
close out a long position 平长仓 4OaU1Y[
close out a short position 平空仓 tiGBjTPt
close steady 收市时价格稳定 :;hz!6!
close the gap 弥补差距 7,lnfCm H
closed position 平仓 lsaA
closed-end investment corporation 股份固定的投资公司 U EjP`
close-out price 抛售价格 ;aN_!!
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closing account 决算帐户 5MCnGg@
closing balance 期终结余;收市结余 QdrZi.qKH
closing price 收市价;收盘价 smUSR4VK
closing quotation 收市价;收市行情 (QTF+~)
closing rate 收市汇价;收盘汇率 x:K~?c3
closing transaction 平仓交易 :N^+!,i
clothing levy 成衣税 y1)ZO_'
club deposit 零存整付存款 @PT([1C
Code of Aid 《资助则例》 4iI4+
Code of Banking Practice 《银行营运守则》 :pfLa2f+
Code of Best Practice [Stock Exchange of Hong Kong Limited] ?Kt F!:_C
《最佳应用守则》〔香港联合交易所有限公司〕 $ niG)@*
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〕 Kr5(fU
Code of Conduct for Persons Registered with the Securities and Futures Commission AP:Q]A6}
《证券及期货事务监察委员会注册人操守准则》 I`f5)iF?0
code of practice 实务守则;经营守则;执业守则 SK*z4p
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 3;RQ\{eM
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 GEK7q<
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 z"97AXu
Code on Pooled Retirement Funds 《集资退休基金守则》 n_4 r'w
Code on Share Repurchases [Share Repurchase Code] @-ml=S7;Sz
《公司购回本身股份守则》〔《股份购回守则》〕 @ry/zG#
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 ysj5/wtO0
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 >qz#&