C: SGAzeymw
n3a.)tcC
calendar year figure 历年数字 _%nz-I
call 催缴通知;认购期权 1F@j?)(
call deposit 通知存款;活期存款 v-{g
call loan 短期同业拆借;通知贷款 UT<e/
call margin 补仓;追加保证金 5RP kAC
call market 短期同业拆放市场 [8iY0m_Qe
call money 短期同业拆借;活期贷款 #CC5+
call option 认购期权;看涨期权 jc5[r;#
call price 赎回价格;提前赎回价 "?8)}"/f
call warrant 认购认股权证;回购认股权证 |?!i},Ki;
callable share 可收回股份;可兑付股份 &W2*'$j"_
called up share capital 已催缴股本 3z8i0
Canadian Dollar [CAD] 加拿大元 U)J5K
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 '$9o(m#
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 T}#iXgyx
cancellation price 取消费 yKc-:IBb{u
cap 上限 %2\Hj0JQQ
capital 资本;资金 2d&F<J<sU
Capital Accord 《资本协定》 ;k <dp7^
capital account 资本帐;非经常帐 <Riz!(G
capital account commitment balance 资本帐承担额结余 5C Dk5B_
Capital Adequacy Directive [CAD] 《资本充足指引》 [4z,hob
capital adequacy ratio [CAR] 资本充足比率 p#@ #$u-
capital allowance 资本免税额 VfoWPyWD#
capital alteration 资本变更 3^sbbm.8
capital and liabilities ratio 资本负债比率 5;a*Xf%V
capital and liquidity requirement 资本与流动资金的规定 IO%kXF.[
capital appreciation 资本增值 #EPC]jFk
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〕 -YA,Stc-
capital assets 资本资产 0fsVbC
capital at risk 风险资本 -vvyG
capital base 资本基础;资金基础 @-$8)?`q
capital charges 资本支出;资本费用 nKx)R^]k
capital commitment 资本承担 Tuln#<:
capital contribution certificate 出资证明书 [9; @1I<x
capital convergence 划一资本充足比率 UqP{Cyy{
capital cost 资本成本;建设成本;建设费用 ]\(8d[4
capital cover 资本保证 {&51@UX
capital deficit 资本亏绌;资本赤字 /(dP)ysc
capital divided into shares 资本分成股份 |mEWN/@C
capital element 资本因素;资本部分 ,Bk5(e
capital equipment 资本设备 ]~TsmR[
capital expenditure 资本开支;非经常开支 }HgG<.H>
capital expenses 资本费用 "aJHCi~l
capital financing 筹集资本;以非经常收入支付非经常开支的结算 +9_Y0<C
capital flow 资金流量 6D;N.wDZ
capital formation 资本形成;集资 SVCh!/qe\
capital formation figure 资本组合数字 p*
>z:=
capital fund 资本基金 }3(!kW
capital gain 资本增益;资本增值 )Qbd/zd\U
capital gains tax 资本增值税 XqTguO'
capital goods 资本财货;资本货物 G/_IY;
capital grant 非经常补助金;非经常拨款;建设补助金 z(|^fi(
capital grant cycle 建设补助金周期 5ya9VZ5#
capital injection 注入资本;注资 fkV@3sj
capital input 投入资本 gaF6j!p
capital intensity 资本密集度 o<G 9t6~
capital intensive 资本密集 86ao{l6l C
capital investment 资本投资 .U1wVIM
Capital Investment Fund 资本投资基金 P'W} ]mCD
capital loss 资本损失 Ln+l'&_nb
capital maintenance 资本保值;资本保留 wI.aV>
capital market 资本市场;资金市场 S=UuEmU5N
capital market instrument 资本市场票据 cAWn*%
capital money 资本款项 =xI;D,@S
capital money subject to a trust 信托财产资本 IKD{3cVL
capital movement 资本流动 cn'>dz3v
capital nature 资本性质 m:H^m/g
capital outlay 资本支出 m^A2
8X7
capital portion 资本部分 1Viz`y)^
capital profit 资本利润 -,J<X\
capital project 基本工程项目;非经常开支项目 (5yM%H8:
capital receipt 资本收入 +-izC%G
capital redemption 资本赎回 F y+NJSG
capital redemption business 资本赎回业务 z0 "DbZ;d
capital redemption contract 资本赎回合约 _7Y
h[I4
capital redemption reserve 资本赎回储备 kCBtK?g
capital reduction 资本减缩;减资 #AD_EN9
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] T+Oqd\05.+
股本削减计划〔香港联合交易所有限公司〕 n
Bu!2c
capital repayment 偿还资本 ?@64gdlwq
capital reserve 资本储备;后备资本 =2R4Z8G
capital revenue 资本收益;非经常收入 \6b~$\~B
capital spending 资本开支;资本支出;非经常开支 u$nzpw0=H
capital stock 股本 6!<I'M'[e
capital stock subscription 认缴股本;认购股本 "Y&I#&$b\
capital subsidy 建设津贴;基本建设津贴 [&lK.?V)
capital subvention 非经常资助金 il0K ^i
capital sum 资本额 O. * 0;5
capital tax 资本税 (v]%kXy/G
capital transfer tax 资本转移税 3?93Pj3oPt
capital turnover 资本周转率 3[m~-8
capital value 资本价值 @r"\bBi
capital works project 基本工程项目 mqSVd^
Capital Works Reserve Fund 基本工程储备基金 }lZEdF9GhG
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 GBJLB
capitalization 资本化;资本总额 cO?*(e1m=
capitalization of interest 利息化作本金 74%vNKzc~
capitalized interest 化作本金的利息 ~1G^IZ6
capitalized loan 转作资本的贷款 ptCF))Zm'
capitalized value 资本还原值;资本化价值 \:vF FK4a
capitation grant 按人计算的补助金 WogUILB
captive insurance business 专属自保保险业务 c{q+h V=
car insurance 汽车保险 }Fe~XO`
Caribbean Development Bank 加勒比开发银行 BQu
|qrq
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] o[C^z7WG0
意大利嘉利堡银行 "j>X^vn
cartel 同业联盟;卡特尔 N ,~O+
cartelized rates system 联营式利率制度 {cK<iQJ
cash 现金;现款 u0C:q`;z
cash accounting system 现金会计制度 EC+t-:a]
cash acquisition 以现金投资所得的资产 CK_dEh2c
cash allowance 现金津贴 j7I=2xnTWu
cash assets 现金资产 R7::f\I
cash at bank 银行现金;银行存款 v+ $3
cash balance 现金结余 }\a#e^-xQ+
cash basis 现金收付制;收付实现制 'Ru(`"
1|
cash basis accounting 现金收付制会计;收付实现制会计 qCs/sW
cash bonus 现金红利 I%T+H[,
cash book 现金出纳帐;现金簿 pbMANZU[
cash client 现金客户 (,Y[2_Zv
cash commission rebate 现金回佣 -&/?&{Q0
cash compensation 现金补偿 85<k'>~L
cash contribution 现金承担额;现金分担额 ZrN(Mp
cash cost 直接费用;现金成本 &;PxDlY5
cash coupon 现金礼券 8Km&3nCv$Q
cash credit 现金信贷 G ek?+|m
cash deficit 现金赤字 L%/RD2LD
cash deposit and withdrawal 现金收支 7oZ:/6_>
cash disbursement journal 现金支出日记簿 \u[x<-\/6
cash disbursement slip 现金支出传票;现金支出单 bZowc {!\
cash flow 现金流量;银根 H<Snp)
cash flow lending 流动现金放款;无抵押融资 SmXoNiM"y
cash flow statement 现金流量表;现金流动表 F`D$bE;|
cash flow surplus 现金流量盈余 h:Pfiw]
cash in hand 库存现金;手头现金 N/a4Gl(
cash in till 备用现金 |Ajd$+3
cash in transit 运送中现金;在运现金 J;4x$BI
cash input 投入现金 UP](1lAf
cash input figure 现金投入数字 %
km<+F=~
cash limit 现金支出限额;现金限额 Mh%{cLM
cash margin 现金保证金 mWviWHK
cash market 现货市场;现金交易市场 VG5+u,U6>
cash offer 现金要约;现金补偿额 ;,{_=n>
cash payment 现金付款;现金支付 o/AG9|()4
cash position 现金头寸 ~j!n`#.\
cash price 现金价格 i"Jy>'
cash receipts journal 现金收入日记簿 (4H\ho8+mp
cash receiving slip 现金收入传票;现金收入单 Ah2@sp,z
cash settlement 现金结算 a%#UF@I
cash surplus 现金盈余 Tm%5:/<8
cash with order 订货付现;凭票即付 -` ]9o3E7H
cashier's order 银行本票 kowS| c#
cashier's order outstanding 未承兑的银行本票 a;o0#I#Si
cash-limited subhead 有现金支出限额的分目 E ,i^rA m
cash-sweep 现金彩票活动 J*@ pM
casual client “散客”;“散户” J""Cgf
CCASS Depository 中央结算系统证券存管处 lm`*x=x
CCIC Finance Limited 中芝兴业财务有限公司 54$^ldD
cedant 分出者 ,%pCcM)
ceding company 分出公司 jCqz^5=$
ceding insurer 分出保险人 *HrEh;3^J
ceiling 上限 v
:pT(0N
ceiling price 最高限价 1}VaBsEV
central bank 中央银行 yP"2.9\erH
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 5/.W-Q\pl}
central banking 中央银行业务 jg$qp%7i%
central banking function 中央银行职能 80nE QT
y
Central Clearing and Custodian System 中央结算及托管系统 7L~*%j
Central Clearing and Depository System 中央结算及存管系统 :WB uU
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 '#Wx@
central clearing house 中央结算所 V]zZb-m=
central clearing system 中央结算制度;集体交收系统 XYU5.
central custody system 中央托管系统 #|9W9\f,
central depository 中央存管处 :82T!
central depository system 中央证券存管制度 lZk
z\
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 CE"/&I
central rate 中央汇率;中心汇率 yZlT#^$\
Central Registration Hong Kong Limited 香港中央证券登记有限公司 4[lFurH
Central Tender Board 中央投标委员会 L;V8c
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 I%d=c0>%
centralized budgetary and payments system 集中预算及支付制度 -y.cy'$f
centred 12-month moving average 十二个月定位移动平均数 >LBA0ynh
{
certificate of approval 批准证明书 e-dkvPr
certificate of beneficial entitlement to property 资产权益证书 a_N7X
certificate of compliance 合格证明书;合约完成证明书 Us`=^\
certificate of deposit [CD] 存款证
(?zg.y
certificate of exemption from estate duty 豁免遗产税证明书 u^MKqI
certificate of incorporation 公司注册证书;法团注册证书 ~&Z>fgOTJ
certificate of incorporation of registered trustees 注册受托人法团证书 %lCZ7z2o
certificate of indebtedness [CI] 负债证明书 H-_gd.VD
certificate of insurance 保险证书 !Fl'?Kz
certificate of interest 权益证明书;息票 g*$2qKm
certificate of means 资产证明书 12`u[O}\}-
certificate of participation 参与证明书 >axeUd+@i
certificate of payment of profits tax 缴付利得税证明书 w$
8r<?^3
certificate of preference 特惠税证 cSt)Na~C
certificate of rateable value 应课差饷租值证明书 e!VtDJDS
certificate of registration 登记证书;注册证明书 <+QdBp'd;
certificate of satisfaction 清偿证明书 GDLw_usV
certificate of transfer 转让证明书 xvl$,\iqE
certificate to bearer 不记名证明书 v ,")XPY
certification 核证 8maWF.xq
certification fee 核证费 x/,;:S
certified cheque 经银行证明可兑现的支票 12 p`ZD=
certified public accountant [CPA] 执业会计师 9E7 G%-
certified statement 经证明的报表 t}+/GSwT
cessation of business 停业 TpU\IQ
cession 分保 tF;0P\i
C.F. Finance Company Limited 浙一财务有限公司 =Jm[1Mgt
chance 机会;中彩机会 ^s)`UZ<C=
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 W9SU1{*9
change of domicile 迁册 0? {ADQz
change to estimates 修订预算 4*EMd!E=<
change to the approved estimates of expenditure 核准开支预算的变动 ,YD7p= PY
charge 费用;押记;抵押 kjYM&q
charge number 税单号码 Dg&6@c|
charge on assets 资产的征税 x^1udK^re
charge upon general revenue 从政府一般收入中拨款支付 MblRdj6
chargeable 可予征收;应课税的 a_Y<daRO
chargeable agreement for sale 可予征收印花税的买卖协议 x2!R&q8U>
chargeable income 应课税入息 K P]ar.
chargeable normal trading receipt 应课税的一般营业收入 hYoUZ'4
chargeable profit 应课税利润 jOGdq;|
chargeable to tax 应课税 kmC@\xTp
charged to... 记入……帐目 B4.:
9Od3
chargee 承押记人 .`Rt
charge-holder 受押人 z +MH co"
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 D4VDWv
charging order 押记令 y_m+&Oe
chargor's right 押记人的权利 aHN"I
charitable donation 慈善捐款 8c5YX
charitable trust 慈善信托 ]}3s/NJi
charity property 慈善财产 j[U#J
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 4en3yA0.w
charter 章程;特许权 atyvo0fNd
charter of incorporation 成立章程 4!dc/K
chartered accountant 特许会计师 XPd mz !,b
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 01r%K@ xX\
Chartered Institute of Public Finance and Accountancy [United Kingdom] ~i|6F~%3
特许公共财政及会计学会〔英国〕 <YvXyIs
charterer 承租人 E+]}KX:
Chase Manhattan Asia Limited 美国大通亚洲有限公司 "\wMs
Chase Manhattan Bank 美国大通银行 ^_]ZZin
chattels 实产 }$_@yt<{W@
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 %,\JTN|g|A
Che Hsing Finance Company Limited 浙兴财务有限公司 Y-ao
yoNS
check-and-balance system 制约平衡制度 2+9VDf2
Chekiang First Bank Limited 浙江第一银行 C:B 7%<
cheque 支票 A-!e$yz>
Chiao Yue Finance Company Limited 侨裕财务有限公司 Vuz.b.,i`
Chiba Bank, Ltd. 千叶银行 R*r4)+gd
Chicago Board of Options Exchange 芝加哥期权交易所 UF+Qx/4h0
Chicago Board of Trade 芝加哥交易所 2>o[
Chicago Mercantile Exchange 芝加哥商品交易所 *2h%dT:,%
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 G4(R/<J,BQ
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 ?Bf>G]zx
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 Yc[umn^K
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 `w!XO$"]Z
child allowance 子女免税额 p}^G#h{
China & South Sea Bank Limited 中南银行 IR-n:z
China Affairs Committee [Hong Kong Futures Exchange Limited] I !hh_
中国事务委员会〔香港期货交易所有限公司〕 l5D)UO
China concept stock 中国概念股 5f*_K6 ,v
China Construction Bank 中国建设银行 D40 vCax^J
China Development Division [Stock Exchange of Hong Kong Limited] 3"x_Y
中国发展科〔香港联合交易所有限公司〕 _ $a3lR
China Economic News 《中国经济新闻》 H$%MIBz>$
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 ^MpMqm1?8;
China State Bank Limited 国华商业银行 0GUJc}fgvN
Chinatrust Commercial Bank, Limited 中国信托商业银行 |Y
uf/G%/
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 d"XZlEV
Chinese Bankers Club, Hong Kong 香港银行华员会 t'U=K>7
Chinese Banks' Association 香港华商银行公会 DP{nvsF
Chinese Gold and Silver Exchange Society 金银业贸易场 ` @ QZK0Ox
Chinese New Year bonus 年奖;年终花红 e?W
,D0h
chit fund 银会 M`Q$-#E:
Chiyu Banking Corporation Limited 集友银行有限公司 9tHK_),9
Chiyu Finance Company Limited 集友财务有限公司 ^`cv6;)
Cho Hung Finance Limited 朝兴金融有限公司 EJn]C=_(
choses in action 无形动产;据法权产 >eTbg"\
chronological book 序时帐簿 H~FI@Cf$L
Chubu Securities Finance Company 中部证券金融公司 3X gJZ
Chung Khiaw Bank Limited 崇侨银行 2F2Hl
Chung Nan Finance Company Limited 中南财务有限公司 DZqPCMz)^
Chuo Trust & Banking Co., Ltd. 中央信托银行 `vBBJ@f4)
Chuo Trust Asia Limited 中央信托亚洲有限公司 Wj.t4XG!
Citibank, N.A. 万国宝通银行 QXb2jWz
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 L"b&O<No
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 Bt<)1_
Citicorp International Limited 万国宝通国际有限公司 j!4{+&Laq
civil debt 民事债项 kp*v:*
Civil Service Pension Reserve Fund 公务员退休金储备基金 JVoC2Z<
claim 申索;索偿;债权 z|>TkCW6
claim equalization fund 申索平衡基金 9'*7 (j;
claim for refund of property tax 申请发还物业税 >M#@vIo?<6
claim of debt 债权申索 iM!2m$'s
claim on bank 对银行的债权 &qbEF3p^@
claim to dividend 摊还债款申索 |S!RQ-CF
claimant 申索人;索偿人 f\2IKpF2
claims statistics 申索统计数字 4kL6aSqT
class of insurance business 保险业务类别 'maX
class of property 财产类别 s, Gl{
claw-back 递减率 ek&~A0k_o
clearance cost 清拆成本 \WiCI:
clearing 结算;票据交换;清算 T1C_L?L
clearing account 结算帐户 :Q`Of}#
clearing and settlement system 结算和交收系统 Q+Bl1xl
clearing balance 结算差额 'APx
clearing bank 结算银行 /#00'(oD
clearing cheque 交换支票 I~6)
Gk&
clearing house 结算所;票据交换所 CQ2vFg3+o
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 RZHfT0*jL
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 s~7a-J
clearing member 结算会员 DXf
Clearing Members' Fund 结算会员基金 "1,*6(;:
clearing participant 结算参与者 !Q>xVlPVu
clearing rebate 结算费用的回佣 Ll
KO(Q{"
Clearing Rules [SEHK Options Clearing House Limited] y_9\07va<
《结算规则》〔联交所期权结算所有限公司〕 Gi)Vr\Q.
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 "lt <$.
Clerk to the Board of Review 税务上诉委员会书记 |"}rdOV)
client 客户;委托人;当事人 iDDJJ>F26
client agreement 客户协议 sRt7.fe
client confidentiality 客户保密的责任 Q^ W,)%
client money 客户款项 $+80V{J#
client statement 客户结单 7{<v$g$
clients fund 客户资金 eay|>xa2
close 结算;收市;收盘 ! t!4CY
close a position 平仓;轧平头寸 kEh\@x[
close company 股份不公开的公司 8-<F4^i_i
close higher 收市时价位较高 S})f`X9_}
close lower 收市时价位较低 '#c#.O
close mixed 收市时荣辱互见 ?;RY/[IX6
close of exchange 交易所停市 uqcG3Pi
close of financial year 财政年度终结 &MH8~LSb
close out 平仓 O\Huj=
close out a long position 平长仓 J=-z~\f56
close out a short position 平空仓 ;87PP7~
close steady 收市时价格稳定 6'r;6T *
close the gap 弥补差距 {|oWU8.l
closed position 平仓 'ayb`
closed-end investment corporation 股份固定的投资公司 i@9
qp?eb
close-out price 抛售价格 YXp\C"~g
closing account 决算帐户 vN(~}gOd\
closing balance 期终结余;收市结余 G/JGb2I/7|
closing price 收市价;收盘价 uBts?02
closing quotation 收市价;收市行情 bkdXBCBx?
closing rate 收市汇价;收盘汇率 5ih>x3S1/
closing transaction 平仓交易 +[
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clothing levy 成衣税 ` +YtTK
club deposit 零存整付存款 <Z.`X7]Uk
Code of Aid 《资助则例》 hj1;f<'
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Code of Banking Practice 《银行营运守则》 dCo)en
Code of Best Practice [Stock Exchange of Hong Kong Limited] ~g!!#ad
《最佳应用守则》〔香港联合交易所有限公司〕 p*PzfSLN
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〕 `!cdxKLR
Code of Conduct for Persons Registered with the Securities and Futures Commission w!"A$+~
《证券及期货事务监察委员会注册人操守准则》 _jX,1+M
code of practice 实务守则;经营守则;执业守则 v(;yy{>8"
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 ]?]M5rP
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 Z=8&`
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 6-\Mf:%B
Code on Pooled Retirement Funds 《集资退休基金守则》 ~+{*KPiD
Code on Share Repurchases [Share Repurchase Code] F9LKO3Rh#u
《公司购回本身股份守则》〔《股份购回守则》〕 =+_nVO*
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 2Rw<0.i|
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 yhgGvyD
co-debtor 共同债务人 "81'{\(I_
co-financing scheme 共同融资计划 <6;M\:Y*T
cognizance 证明令 pmP~1=3
coin 硬币 _Yo)m|RaB
coin replacement programme 硬币取缔计划 ,~cK]!:>s
coin set 套装硬币 6Mk#) ebM
coinage 硬币 ; s(bd#Q
Coinage Security Fund 硬币发行基金 sq=EL+=j
cold call 主动与准客户接触 ~U w<e~
collapse in prices 价格下泻;价格下挫;价格暴跌 oQ,n?on
collateral 抵押品 KGOhoiR9:C
collateral bond 担保债券 :uAL(3pQ
collateral loan 抵押贷款 (^W}uDPCB
collateral security 附属抵押品 cS Lj\'`b
collection 征收;收取 q5r7KYH{
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 q+[ )i6!?
collection of betting duty 收取博彩税 EPW4
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Collection Office [Inland Revenue Department] 收税处〔税务局〕 hRXnig{;3
collective consumption 集体消费 @N '_qu
Collector 收税主任 Z4G%Ve[
Collector of Rates 差饷征收官 0m1V@3]7>
Collector of Stamp Revenue 印花税署署长 GI{EP&