C: n$j B"1
/-<]v3J
calendar year figure 历年数字 ;/m>c{
call 催缴通知;认购期权 WR.7%U';
call deposit 通知存款;活期存款 Zq1> M'V;
call loan 短期同业拆借;通知贷款 '%Oo1:wJ
call margin 补仓;追加保证金 $?: -A
call market 短期同业拆放市场 RToX[R;1E
call money 短期同业拆借;活期贷款 0=`aXb-
call option 认购期权;看涨期权 z}5'TV=^
call price 赎回价格;提前赎回价 0_y&9Te
call warrant 认购认股权证;回购认股权证 PK?}hz
callable share 可收回股份;可兑付股份 D0f7I:i1
called up share capital 已催缴股本 S#+ _HFUK{
Canadian Dollar [CAD] 加拿大元 .*EP$pc
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 (#je0ES
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 .q]K:}9!\
cancellation price 取消费 FGwgSrXL7
cap 上限 IMSm
capital 资本;资金 QKz2ONV=)
Capital Accord 《资本协定》 c$A}mL_
capital account 资本帐;非经常帐 e!i.u'z
capital account commitment balance 资本帐承担额结余 =|- xj h
Capital Adequacy Directive [CAD] 《资本充足指引》 F+xMXBD@>*
capital adequacy ratio [CAR] 资本充足比率 Pd
6
capital allowance 资本免税额 *=E4|>Ul,
capital alteration 资本变更 0\$Lnwp_
capital and liabilities ratio 资本负债比率 %ULd_ES^
capital and liquidity requirement 资本与流动资金的规定 "J
>,
Hr9
capital appreciation 资本增值 &:+_{nc,
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 84Hm
PPt
capital assets 资本资产 WFeaX7\b
capital at risk 风险资本 U8g?
capital base 资本基础;资金基础 q|D*H9[ke
capital charges 资本支出;资本费用 ;NJM3g0I
capital commitment 资本承担 n |,}
capital contribution certificate 出资证明书 4P24ySy9F
capital convergence 划一资本充足比率 C$c.(5/O
capital cost 资本成本;建设成本;建设费用 5o(=?dXm4
capital cover 资本保证 p|*b] 36
capital deficit 资本亏绌;资本赤字 @qJv
capital divided into shares 资本分成股份 hU2N{Ac
capital element 资本因素;资本部分 tK <)A)
capital equipment 资本设备 @D<Q'7mLh
capital expenditure 资本开支;非经常开支 ~b4fk^u`+
capital expenses 资本费用 x2f_>tu2
capital financing 筹集资本;以非经常收入支付非经常开支的结算 FUPJ&7+B
capital flow 资金流量 T5U(B3j_
capital formation 资本形成;集资 IZ4jFgpR
capital formation figure 资本组合数字 8J9o$Se
capital fund 资本基金 yFP#z5G
capital gain 资本增益;资本增值 .Qj`_q6=
capital gains tax 资本增值税 0Zl1(;hx@
capital goods 资本财货;资本货物 VHws9)
capital grant 非经常补助金;非经常拨款;建设补助金 ]Otl(\v(h
capital grant cycle 建设补助金周期 \=~<I
capital injection 注入资本;注资 1hp@.Fv
capital input 投入资本 @1[LD[<
capital intensity 资本密集度 9=~jKl%\vJ
capital intensive 资本密集 `V0]t_*D
capital investment 资本投资 7
~ Bo*UM
Capital Investment Fund 资本投资基金 lu.2ZQE
capital loss 资本损失 Ki@8
capital maintenance 资本保值;资本保留 X4*/h$48 w
capital market 资本市场;资金市场 C[$<7Mi|;
capital market instrument 资本市场票据 Nb{oH +$b
capital money 资本款项 d{GXFT;0
capital money subject to a trust 信托财产资本 WI'csM;M#
capital movement 资本流动 ma*9O |v^
capital nature 资本性质 4'; ['
capital outlay 资本支出 1r w>gR
capital portion 资本部分 qOa-@MN
capital profit 资本利润 ~GY;{
capital project 基本工程项目;非经常开支项目
IWpUbD|kC
capital receipt 资本收入 ^jhHaN]G^
capital redemption 资本赎回 7y`~T+
capital redemption business 资本赎回业务 bmddh2
capital redemption contract 资本赎回合约 ]X _&
capital redemption reserve 资本赎回储备 f%auz4CZz
capital reduction 资本减缩;减资 /3Gv51'
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] Ox43(S0~
股本削减计划〔香港联合交易所有限公司〕 )5V1HWjU
capital repayment 偿还资本 \S2'3SDd/
capital reserve 资本储备;后备资本 Wj*6}N/
capital revenue 资本收益;非经常收入 )d1,}o
capital spending 资本开支;资本支出;非经常开支 T@HozZ
capital stock 股本 j+ys&pDczm
capital stock subscription 认缴股本;认购股本 Pr/&p0@aV
capital subsidy 建设津贴;基本建设津贴 CC87<>V
capital subvention 非经常资助金 C,z]q$4
capital sum 资本额 ZyWC_r!
capital tax 资本税 O 1X
!
capital transfer tax 资本转移税 ZmHl~MR@
capital turnover 资本周转率 |$ 0/:*
capital value 资本价值 S I(8.$1
capital works project 基本工程项目 )*JTxMQ
Capital Works Reserve Fund 基本工程储备基金 ;~q)^.K3
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 IH0^*f
capitalization 资本化;资本总额 9VY_gi=vL
capitalization of interest 利息化作本金 ohyUvxvj
capitalized interest 化作本金的利息 p]g/iLDZ
capitalized loan 转作资本的贷款 ?^+|V,<
capitalized value 资本还原值;资本化价值 q
B2#EsZ
capitation grant 按人计算的补助金 1Q$ M/}
captive insurance business 专属自保保险业务 |O+binq
car insurance 汽车保险 \%^3Izsc
Caribbean Development Bank 加勒比开发银行 LOYv%9$0*p
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] (6+0U1[Iz
意大利嘉利堡银行 Tuy*Df
cartel 同业联盟;卡特尔 5astv:p,P
cartelized rates system 联营式利率制度 MU^Z*r
cash 现金;现款 )T+htD)
cash accounting system 现金会计制度 J\0YL\jw1K
cash acquisition 以现金投资所得的资产 MdfkC6P
cash allowance 现金津贴 i!nl%%
cash assets 现金资产 %?$"oWmenS
cash at bank 银行现金;银行存款 JZ7-?
o
cash balance 现金结余 nC Z
cash basis 现金收付制;收付实现制 u60l -
cash basis accounting 现金收付制会计;收付实现制会计 %~[F^
cash bonus 现金红利 #WG(V%f]
cash book 现金出纳帐;现金簿 OWkK]O
cash client 现金客户 {gn[
&\
cash commission rebate 现金回佣 [6tQv<}^
cash compensation 现金补偿 @'y"D
cash contribution 现金承担额;现金分担额 $7*Ml)H!9
cash cost 直接费用;现金成本 Q&LkST-i
cash coupon 现金礼券 <Jk|Bmw;
cash credit 现金信贷 (^4%Fk&I-
cash deficit 现金赤字 yiU dUw/
cash deposit and withdrawal 现金收支 uQNoIy J)
cash disbursement journal 现金支出日记簿 1WKDG~
cash disbursement slip 现金支出传票;现金支出单 h 2zCX
cash flow 现金流量;银根 sOW|TN>y\
cash flow lending 流动现金放款;无抵押融资 J.d `tiN
cash flow statement 现金流量表;现金流动表 w?C\YKF7
cash flow surplus 现金流量盈余 ?m.4f&X
cash in hand 库存现金;手头现金 Cu:-<
cash in till 备用现金 h^)2:0#{I
cash in transit 运送中现金;在运现金 dd+).*
cash input 投入现金 StVv"YY
cash input figure 现金投入数字 b6(yyYdF
cash limit 现金支出限额;现金限额 BkF[nL*|
cash margin 现金保证金 G~Sfpf
cash market 现货市场;现金交易市场 re*/JkDq3K
cash offer 现金要约;现金补偿额 ;D7jE+
cash payment 现金付款;现金支付 A!~o?ej
cash position 现金头寸 ^pP
14y*go
cash price 现金价格 gs3}rW
cash receipts journal 现金收入日记簿 zkOgL9
(_8
cash receiving slip 现金收入传票;现金收入单 73.b9mF
cash settlement 现金结算 m~K]|]iqQ
cash surplus 现金盈余 tQ67XAb
cash with order 订货付现;凭票即付 )Fw)&5B!
cashier's order 银行本票 y()( 8L
cashier's order outstanding 未承兑的银行本票 uI[*uAR
cash-limited subhead 有现金支出限额的分目 )em.KbsPPF
cash-sweep 现金彩票活动 GwULtRa/
casual client “散客”;“散户” -iHhpD9"X
CCASS Depository 中央结算系统证券存管处 T_-MSXhA
CCIC Finance Limited 中芝兴业财务有限公司 \v_C7R;&
cedant 分出者 ,d+mT^jN
ceding company 分出公司 2vC=.1k
ceding insurer 分出保险人 2 *$n?
ceiling 上限 wGH@I_cy>
ceiling price 最高限价 DPOPRi~
central bank 中央银行 Ah`dt8t
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 4@I]PG
central banking 中央银行业务 EUkNh>U?
central banking function 中央银行职能 =)8Ct
Central Clearing and Custodian System 中央结算及托管系统 68*{Lo?U
Central Clearing and Depository System 中央结算及存管系统 |*5nr5c_L
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 86g+c
central clearing house 中央结算所 c"ztrKQQ
central clearing system 中央结算制度;集体交收系统 'Ap5Aq
central custody system 中央托管系统 nmGHJb,$
central depository 中央存管处 a5M>1&j/eC
central depository system 中央证券存管制度 <GN?J.B
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 De_</1Au!2
central rate 中央汇率;中心汇率 Tjqn::~D
Central Registration Hong Kong Limited 香港中央证券登记有限公司 *&]l
Central Tender Board 中央投标委员会 2LU'C,o?
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统;世达结算系统 UJ[a&b
centralized budgetary and payments system 集中预算及支付制度 $EIkk= z
centred 12-month moving average 十二个月定位移动平均数 D,/9rH
certificate of approval 批准证明书 Ah6x2(:
certificate of beneficial entitlement to property 资产权益证书 08a|]li
certificate of compliance 合格证明书;合约完成证明书 ]Yex#K
certificate of deposit [CD] 存款证 ihrrmlN?
certificate of exemption from estate duty 豁免遗产税证明书 B(LV22#
certificate of incorporation 公司注册证书;法团注册证书 val<N293L>
certificate of incorporation of registered trustees 注册受托人法团证书 (T01hR&
certificate of indebtedness [CI] 负债证明书 p/~kw:I
certificate of insurance 保险证书 N3<Jh
certificate of interest 权益证明书;息票 E6k&r}
certificate of means 资产证明书 `uHpj`EU
certificate of participation 参与证明书 G
m! ]
certificate of payment of profits tax 缴付利得税证明书 Tt|6N*b'
certificate of preference 特惠税证 *
U4:K@y
certificate of rateable value 应课差饷租值证明书 sBnPS[Oo
certificate of registration 登记证书;注册证明书 *lAdS]I
certificate of satisfaction 清偿证明书 <*(R+to^d
certificate of transfer 转让证明书 @`D6F;R
certificate to bearer 不记名证明书 s_!Z+D$K
certification 核证 'wrpW#
certification fee 核证费 tqCg<NH.!m
certified cheque 经银行证明可兑现的支票 [@Y q^.6t
certified public accountant [CPA] 执业会计师 C6~dN&q
certified statement 经证明的报表 /p0LtUMu
cessation of business 停业 us%RQ8=k
cession 分保 zQ}N
mlk
C.F. Finance Company Limited 浙一财务有限公司 CaBS0'
n
chance 机会;中彩机会 8zWPb
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 gUA}%YXe
change of domicile 迁册 zP}v2
change to estimates 修订预算 `F 8;{`a
change to the approved estimates of expenditure 核准开支预算的变动 w.p'Dpw
charge 费用;押记;抵押 t8 "-zd8
charge number 税单号码 "lf3hWGw
charge on assets 资产的征税 _ZBR<{
charge upon general revenue 从政府一般收入中拨款支付 .~
lt+M9
chargeable 可予征收;应课税的 qI*1+R}
chargeable agreement for sale 可予征收印花税的买卖协议 a HL '(<
chargeable income 应课税入息 -<]_:Kf{;&
chargeable normal trading receipt 应课税的一般营业收入 0\@|M @X=
chargeable profit 应课税利润 C/Bx_j((
chargeable to tax 应课税 ?
M_SNv
charged to... 记入……帐目 ZS]f+}0/}
chargee 承押记人 `r(J6,O
charge-holder 受押人 ,
% jTXb
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 oH0F9*+W
charging order 押记令 3G|fo4g
chargor's right 押记人的权利 Y26l,XIV
charitable donation 慈善捐款 `0|&T;7
charitable trust 慈善信托 8T
)ELhTj
charity property 慈善财产 JSK5x(GlH
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 -U[`pUY?f
charter 章程;特许权
Fjt,
charter of incorporation 成立章程 $ n[7
chartered accountant 特许会计师 :-" jKw
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 "IJMvTmj
Chartered Institute of Public Finance and Accountancy [United Kingdom] [Od9,XBa
特许公共财政及会计学会〔英国〕 .fY<"2g
charterer 承租人 l>Ja[`X@
Chase Manhattan Asia Limited 美国大通亚洲有限公司 y4rJ-
Chase Manhattan Bank 美国大通银行 Z3>3&|&
chattels 实产 _)2TLA
n3
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 >Eg .c
Che Hsing Finance Company Limited 浙兴财务有限公司 hpV
/F
check-and-balance system 制约平衡制度 xGv,%'u\
Chekiang First Bank Limited 浙江第一银行 G;c0
cheque 支票 6RQCKN)
Chiao Yue Finance Company Limited 侨裕财务有限公司 k+GnF00N^8
Chiba Bank, Ltd. 千叶银行 bI6wE'h
Chicago Board of Options Exchange 芝加哥期权交易所 7Sq{A@ET
Chicago Board of Trade 芝加哥交易所 +{ !t~BW
Chicago Mercantile Exchange 芝加哥商品交易所 W;]UP$5l
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 )wv[!cYyW
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 ]V^.!=gh$
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 6v O)s!b
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 6-14Htsk6
child allowance 子女免税额 4Olv8nOe<
China & South Sea Bank Limited 中南银行 aw%vu
China Affairs Committee [Hong Kong Futures Exchange Limited] )"jn{%/t
中国事务委员会〔香港期货交易所有限公司〕 ]{+M>i[
China concept stock 中国概念股 K |} ]<
China Construction Bank 中国建设银行 JD`;,Md
China Development Division [Stock Exchange of Hong Kong Limited] udI:]:,P
中国发展科〔香港联合交易所有限公司〕 | O+>#
China Economic News 《中国经济新闻》 qS}RFM5|
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 A<X :K
nl
China State Bank Limited 国华商业银行 j{Jc6U
Chinatrust Commercial Bank, Limited 中国信托商业银行 ZfCr"aL
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 gdFoTcHgO|
Chinese Bankers Club, Hong Kong 香港银行华员会 NG!cEo:2aa
Chinese Banks' Association 香港华商银行公会 4m[C-NB!g
Chinese Gold and Silver Exchange Society 金银业贸易场 cW\Y?x
Chinese New Year bonus 年奖;年终花红 Yk@s"qm3
chit fund 银会 ::Q);
Chiyu Banking Corporation Limited 集友银行有限公司 G|oB'~{&
Chiyu Finance Company Limited 集友财务有限公司 &\lS
Cho Hung Finance Limited 朝兴金融有限公司 [piF MxZP
choses in action 无形动产;据法权产 pXj/6+^
chronological book 序时帐簿 Q*&aC|b&
Chubu Securities Finance Company 中部证券金融公司 I+j|'=M
Chung Khiaw Bank Limited 崇侨银行 fZ~kw*0*
Chung Nan Finance Company Limited 中南财务有限公司 IH5} Az
Chuo Trust & Banking Co., Ltd. 中央信托银行 f(s3TLM
Chuo Trust Asia Limited 中央信托亚洲有限公司 K-k.=6mS
Citibank, N.A. 万国宝通银行 ],}afa!A
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 wt=>{JM
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司 h* %0@
Citicorp International Limited 万国宝通国际有限公司 D)ne *},
civil debt 民事债项 6O@ ^`T
Civil Service Pension Reserve Fund 公务员退休金储备基金 m#'rI=}!
claim 申索;索偿;债权 4OZ5hH
h
claim equalization fund 申索平衡基金 mx(%tz^t
claim for refund of property tax 申请发还物业税 QDgEJ%U-
claim of debt 债权申索 QD;f~fZ
claim on bank 对银行的债权 (6#yw`\
claim to dividend 摊还债款申索 MD
?F1l"}%
claimant 申索人;索偿人 X)iWb(@k"7
claims statistics 申索统计数字 B6'%J
class of insurance business 保险业务类别 &Bz7fKCo
class of property 财产类别 V_A,d8=lt
claw-back 递减率 VfA5r`^
clearance cost 清拆成本 Xt,,AGm}
clearing 结算;票据交换;清算 wH_n$w
clearing account 结算帐户 iraRB~
clearing and settlement system 结算和交收系统 -=t3O#
clearing balance 结算差额 1QF*e'
clearing bank 结算银行 IL[|CB1v
clearing cheque 交换支票 E%\7Uo-
clearing house 结算所;票据交换所 w]Ko/;;^2
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 90h1e7ZcC
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 :_QAjU
clearing member 结算会员 ^Im%D(MY
Clearing Members' Fund 结算会员基金 uJ/?+5TU
clearing participant 结算参与者 9<(K6Q
clearing rebate 结算费用的回佣 8K JQ(
Clearing Rules [SEHK Options Clearing House Limited] +65~,e
《结算规则》〔联交所期权结算所有限公司〕 jl e%|8m&@
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 ci_v7Jnwo
Clerk to the Board of Review 税务上诉委员会书记 Bpm5dT;
client 客户;委托人;当事人 Xlqz8cI
client agreement 客户协议 U_}A{bFG
client confidentiality 客户保密的责任 sAD P~xvU
client money 客户款项 K)Xs L
client statement 客户结单 W]yClx \
clients fund 客户资金 ss0'GfP
close 结算;收市;收盘 Vyt~OTI\
close a position 平仓;轧平头寸 +/!=Ub[:U
close company 股份不公开的公司 A{8K#@!
close higher 收市时价位较高 VkTlPmr
close lower 收市时价位较低 DYT -#Ht
close mixed 收市时荣辱互见 aa0`y
close of exchange 交易所停市 `l gjw=
close of financial year 财政年度终结 IzGB
close out 平仓 R<lNk<
close out a long position 平长仓 ]zvVY:v
close out a short position 平空仓 +>!B(j\gx
close steady 收市时价格稳定 -Nlf~X
close the gap 弥补差距 Dd5xXs+c
closed position 平仓 }rY?=I
closed-end investment corporation 股份固定的投资公司 }$0xt' q&
close-out price 抛售价格 wSJ]3gJM`
closing account 决算帐户 SA(U D
closing balance 期终结余;收市结余 Vh#Mp!
closing price 收市价;收盘价 t;LX48TQ
closing quotation 收市价;收市行情 ,na=~.0R:
closing rate 收市汇价;收盘汇率 Z4HA94
closing transaction 平仓交易 D-o7yc"K
clothing levy 成衣税 b,rH&+2H
club deposit 零存整付存款 2i7i\?<.
Code of Aid 《资助则例》 s?@)a,C%k
Code of Banking Practice 《银行营运守则》 Tn@UX(^,
Code of Best Practice [Stock Exchange of Hong Kong Limited] }ED
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《最佳应用守则》〔香港联合交易所有限公司〕 vlPl(F1
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕;《操守准则》〔香港期货交易所有限公司〕 FV^4
Code of Conduct for Persons Registered with the Securities and Futures Commission aucZJjH
《证券及期货事务监察委员会注册人操守准则》 S[L#M;n
code of practice 实务守则;经营守则;执业守则 %CxEZPe$
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 ie$`pyj!x
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 }#ep}h
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 Tbi]oB#
Code on Pooled Retirement Funds 《集资退休基金守则》 c>R`jb@$N
Code on Share Repurchases [Share Repurchase Code] Wiq{wxe
《公司购回本身股份守则》〔《股份购回守则》〕 0j{F^rph
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕
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Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 O/DAf|X|
co-debtor 共同债务人 mZbWRqP[|_
co-financing scheme 共同融资计划 ];pf
cognizance 证明令 p- "Z'$A`
coin 硬币 $c@w$2
coin replacement programme 硬币取缔计划 83
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coin set 套装硬币 [:nx);\
coinage 硬币 >k&8el6h
Coinage Security Fund 硬币发行基金 Q$|^~
cold call 主动与准客户接触 @q> ktE_
collapse in prices 价格下泻;价格下挫;价格暴跌 V\@jC\-5Vt
collateral 抵押品 N;Z`%&
collateral bond 担保债券 *?^Z)C>
collateral loan 抵押贷款 3C rQBIj1
collateral security 附属抵押品 d1~_?V'r]
collection 征收;收取 "w*+v
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 <