第 3 页

brokerage house 经纪行

Brokers' Fidelity Insurance Claims Sub-Committee [Stock Exchange of Hong Kong Limited] 经

纪忠诚保险计划索偿小组〔香港联合交易所有限公司〕

Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕

broker's firm 经纪行

broker's representative 经纪代表

brought to credit 入帐

Brussels Stock Exchange 布鲁塞尔证券交易所

Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》

bucketing “对敲”；利用顾客资金买空卖空

bucketing offence “对敲”罪行

budget 财政预算案；预算

budget booklet 预算案小册

Budget Committee [Securities and Futures Commission] 财政预算委员会〔证券及期货事务监

察委员会〕

Budget Concluding Speech 《财政预算案总结演词》

budget cycle 财政预算案编制周期

Budget Day 财政预算案发表日

budget debate 财政预算案辩论

budget deficit 财政预算赤字

budget exercise 财政预算案编制工作

budget guideline 财政预算案准则；财政预算案指引

budget guideline ratio 财政预算案准则比率

budget proposal 财政预算案建议

budget revenue 财政预算案收入

budget revenue measure 财政预算案税收措施；财政预算案收入措施

Budget Speech 《财政预算案演词》

budget strategy 财政预算策略

budget surplus 财政预算盈余

budgetary and cost control 预算与成本管制

budgetary criterion 开支预算准则

budgetary deficit 财政预算赤字

budgetary guideline 财政预算指引

budgetary implication 财政预算的影响

budgetary innovation 财政预算新措施

budgetary management 财政预算管理

budgetary policy 财政预算政策

budgetary position 财政预算状况

budgetary strategy 财政预算策略

budgetary system 财政预算制度

budgeted cost 预算成本

budgeted for surplus 预算盈余

building cost index 建造成本指数

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built-in control of the money supply 货币供应的内在调节功能

built-in stabilizer 内在稳定因素；内在稳定措施

bulk buying 大宗采购；大批购买

bulk transfer 大额股票转名

bull 看好股市者；“好友”；买空投机者

bull bond 牛债券

bull market 牛市；升市；旺市；多头市场

bull position 长仓

bullion broker 金银经纪

bullion market 金银市场

Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处

buoy up 上升

buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕

buoyant market 市况活跃

bursary 助学金；补助金

business 商业；业务

business address 营业地址

business association 业务协会

business bank account 银行营业户口

business concession 特许经营权

business cycle 商业周期；经济周期；商业循环

business day 营业日；交易日

business expenses 营业开支；营业费用

business for profit 牟利业务

business hour 营业时间

business income 营业收入

Business Manager [Companies Registry] 业务经理〔公司注册处〕

business of exchange currencies 货币兑换业务

business of taking deposits 接受存款业务

business plan 业务计划

business record 业务记录

business recovery 业务重整

business registration application form 商业登记申请表

business registration certificate 商业登记证

business registration fee 商业登记费

business registration inspector 商业登记督察

business registration number 商业登记号码

Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕

Business Registration Officer 商业登记主任

business sector 商界

business sentiment 营商意欲

business taxation 商业课税

business turnover 营业额

business undertaking 商业经营

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business-friendly 方便商界；有利营商；利于商界运作

buy 买入

buy low and sell high 低价买入而高价卖出

buy order 买盘

buyer's market 买家市场

buyer's price 买价；买方出价

buy-in 补进；补仓

buying rate 买入价；买入汇率

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财经类词汇（C）

calendar year figure 历年数字

call 催缴通知；认购期权

call deposit 通知存款；活期存款

call loan 短期同业拆借；通知贷款

call margin 补仓；追加保证金

call market 短期同业拆放市场

call money 短期同业拆借；活期贷款

call option 认购期权；看涨期权

call price 赎回价格；提前赎回价

call warrant 认购认股权证；回购认股权证

callable share 可收回股份；可兑付股份

called up share capital 已催缴股本

Canadian Dollar [CAD] 加拿大元

Canadian Eastern Finance Limited 加拿大怡东财务有限公司

Canadian Imperial Bank of Commerce 加拿大帝国商业银行

cancellation price 取消费

cap 上限

capital 资本；资金

Capital Accord 《资本协定》

capital account 资本帐；非经常帐

capital account commitment balance 资本帐承担额结余

Capital Adequacy Directive [CAD] 《资本充足指引》

capital adequacy ratio [CAR] 资本充足比率

capital allowance 资本免税额

capital alteration 资本变更

capital and liabilities ratio 资本负债比率

capital and liquidity requirement 资本与流动资金的规定

capital appreciation 资本增值

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〕

capital assets 资本资产

capital at risk 风险资本

capital base 资本基础；资金基础

capital charges 资本支出；资本费用

capital commitment 资本承担

capital contribution certificate 出资证明书

capital convergence 划一资本充足比率

capital cost 资本成本；建设成本；建设费用

capital cover 资本保证

capital deficit 资本亏绌；资本赤字

capital divided into shares 资本分成股份

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capital element 资本因素；资本部分

capital equipment 资本设备

capital expenditure 资本开支；非经常开支

capital expenses 资本费用

capital financing 筹集资本；以非经常收入支付非经常开支的结算

capital flow 资金流量

capital formation 资本形成；集资

capital formation figure 资本组合数字

capital fund 资本基金

capital gain 资本增益；资本增值

capital gains tax 资本增值税

capital goods 资本财货；资本货物

capital grant 非经常补助金；非经常拨款；建设补助金

capital grant cycle 建设补助金周期

capital injection 注入资本；注资

capital input 投入资本

capital intensity 资本密集度

capital intensive 资本密集

capital investment 资本投资

Capital Investment Fund 资本投资基金

capital loss 资本损失

capital maintenance 资本保值；资本保留

capital market 资本市场；资金市场

capital market instrument 资本市场票据

capital money 资本款项

capital money subject to a trust 信托财产资本

capital movement 资本流动

capital nature 资本性质

capital outlay 资本支出

capital portion 资本部分

capital profit 资本利润

capital project 基本工程项目；非经常开支项目

capital receipt 资本收入

capital redemption 资本赎回

capital redemption business 资本赎回业务

capital redemption contract 资本赎回合约

capital redemption reserve 资本赎回储备

capital reduction 资本减缩；减资

Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] 股本削减计划〔香港联合交

易所有限公司〕

capital repayment 偿还资本

capital reserve 资本储备；后备资本

capital revenue 资本收益；非经常收入

capital spending 资本开支；资本支出；非经常开支

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capital stock 股本

capital stock subscription 认缴股本；认购股本

capital subsidy 建设津贴；基本建设津贴

capital subvention 非经常资助金

capital sum 资本额

capital tax 资本税

capital transfer tax 资本转移税

capital turnover 资本周转率

capital value 资本价值

capital works project 基本工程项目

Capital Works Reserve Fund 基本工程储备基金

Capital Works Resource Allocation Exercise 基本工程计划资源分配工作

capitalization 资本化；资本总额

capitalization of interest 利息化作本金

capitalized interest 化作本金的利息

capitalized loan 转作资本的贷款

capitalized value 资本还原值；资本化价值

capitation grant 按人计算的补助金

captive insurance business 专属自保保险业务

car insurance 汽车保险

Caribbean Development Bank 加勒比开发银行

CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] 意大

利嘉利堡银行

cartel 同业联盟；卡特尔

cartelized rates system 联营式利率制度

cash 现金；现款

cash accounting system 现金会计制度

cash acquisition 以现金投资所得的资产

cash allowance 现金津贴

cash assets 现金资产

cash at bank 银行现金；银行存款

cash balance 现金结余

cash basis 现金收付制；收付实现制

cash basis accounting 现金收付制会计；收付实现制会计

cash bonus 现金红利

cash book 现金出纳帐；现金簿

cash client 现金客户

cash commission rebate 现金回佣

cash compensation 现金补偿

cash contribution 现金承担额；现金分担额

cash cost 直接费用；现金成本

cash coupon 现金礼券

cash credit 现金信贷

cash deficit 现金赤字

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cash deposit and withdrawal 现金收支

cash disbursement journal 现金支出日记簿

cash disbursement slip 现金支出传票；现金支出单

cash flow 现金流量；银根

cash flow lending 流动现金放款；无抵押融资

cash flow statement 现金流量表；现金流动表

cash flow surplus 现金流量盈余

cash in hand 库存现金；手头现金

cash in till 备用现金

cash in transit 运送中现金；在运现金

cash input 投入现金

cash input figure 现金投入数字

cash limit 现金支出限额；现金限额

cash margin 现金保证金

cash market 现货市场；现金交易市场

cash offer 现金要约；现金补偿额

cash payment 现金付款；现金支付

cash position 现金头寸

cash price 现金价格

cash receipts journal 现金收入日记簿

cash receiving slip 现金收入传票；现金收入单

cash settlement 现金结算

cash surplus 现金盈余

cash with order 订货付现；凭票即付

cashier's order 银行本票

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

cash-sweep 现金彩票活动

casual client “散客”；“散户”

CCASS Depository 中央结算系统证券存管处

CCIC Finance Limited 中芝兴业财务有限公司

cedant 分出者

ceding company 分出公司

ceding insurer 分出保险人

ceiling 上限

ceiling price 最高限价

central bank 中央银行

Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》

central banking 中央银行业务

central banking function 中央银行职能

Central Clearing and Custodian System 中央结算及托管系统

Central Clearing and Depository System 中央结算及存管系统

Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕

central clearing house 中央结算所

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central clearing system 中央结算制度；集体交收系统

central custody system 中央托管系统

central depository 中央存管处

central depository system 中央证券存管制度

Central Moneymarkets Unit [CMU] 债务工具中央结算系统

central rate 中央汇率；中心汇率

Central Registration Hong Kong Limited 香港中央证券登记有限公司

Central Tender Board 中央投标委员会

Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统；世达结算系统

centralized budgetary and payments system 集中预算及支付制度

centred 12-month moving average 十二个月定位移动平均数

certificate of approval 批准证明书

certificate of beneficial entitlement to property 资产权益证书

certificate of compliance 合格证明书；合约完成证明书

certificate of deposit [CD] 存款证

certificate of exemption from estate duty 豁免遗产税证明书

certificate of incorporation 公司注册证书；法团注册证书

certificate of incorporation of registered trustees 注册受托人法团证书

certificate of indebtedness [CI] 负债证明书

certificate of insurance 保险证书

certificate of interest 权益证明书；息票

certificate of means 资产证明书

certificate of participation 参与证明书

certificate of payment of profits tax 缴付利得税证明书

certificate of preference 特惠税证

certificate of rateable value 应课差饷租值证明书

certificate of registration 登记证书；注册证明书

certificate of satisfaction 清偿证明书

certificate of transfer 转让证明书

certificate to bearer 不记名证明书

certification 核证

certification fee 核证费

certified cheque 经银行证明可兑现的支票

certified public accountant [CPA] 执业会计师

certified statement 经证明的报表

cessation of business 停业

cession 分保

C.F. Finance Company Limited 浙一财务有限公司

chance 机会；中彩机会

Chang Hwa Commercial Bank, Ltd. 彰化商业银行

change of domicile 迁册

change to estimates 修订预算

change to the approved estimates of expenditure 核准开支预算的变动

charge 费用；押记；抵押

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charge number 税单号码

charge on assets 资产的征税

charge upon general revenue 从政府一般收入中拨款支付

chargeable 可予征收；应课税的

chargeable agreement for sale 可予征收印花税的买卖协议

chargeable income 应课税入息

chargeable normal trading receipt 应课税的一般营业收入

chargeable profit 应课税利润

chargeable to tax 应课税

charged to... 记入……帐目

chargee 承押记人

charge-holder 受押人

Charges Section [Companies Registry] 押记注册组〔公司注册处〕

charging order 押记令

chargor's right 押记人的权利

charitable donation 慈善捐款

charitable trust 慈善信托

charity property 慈善财产

Charoen Pokphand Finance Company Limited 卜蜂财务有限公司

charter 章程；特许权

charter of incorporation 成立章程

chartered accountant 特许会计师

Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕

Chartered Institute of Public Finance and Accountancy [United Kingdom] 特许公共财政及会计

学会〔英国〕

charterer 承租人

Chase Manhattan Asia Limited 美国大通亚洲有限公司

Chase Manhattan Bank 美国大通银行

chattels 实产

Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司

Che Hsing Finance Company Limited 浙兴财务有限公司

check-and-balance system 制约平衡制度

Chekiang First Bank Limited 浙江第一银行

cheque 支票

Chiao Yue Finance Company Limited 侨裕财务有限公司

Chiba Bank, Ltd. 千叶银行

Chicago Board of Options Exchange 芝加哥期权交易所

Chicago Board of Trade 芝加哥交易所

Chicago Mercantile Exchange 芝加哥商品交易所

Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁

Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁

Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁

Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕

child allowance 子女免税额

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China & South Sea Bank Limited 中南银行

China Affairs Committee [Hong Kong Futures Exchange Limited] 中国事务委员会〔香港期货

交易所有限公司〕

China concept stock 中国概念股

China Construction Bank 中国建设银行

China Development Division [Stock Exchange of Hong Kong Limited] 中国发展科〔香港联合交

易所有限公司〕

China Economic News 《中国经济新闻》

China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕

China State Bank Limited 国华商业银行

Chinatrust Commercial Bank, Limited 中国信托商业银行

Chinese Association of Deposit-taking Companies 华资接受存款公司公会

Chinese Bankers Club, Hong Kong 香港银行华员会

Chinese Banks' Association 香港华商银行公会

Chinese Gold and Silver Exchange Society 金银业贸易场

Chinese New Year bonus 年奖；年终花红

chit fund 银会

Chiyu Banking Corporation Limited 集友银行有限公司

Chiyu Finance Company Limited 集友财务有限公司

Cho Hung Finance Limited 朝兴金融有限公司

choses in action 无形动产；据法权产

chronological book 序时帐簿

Chubu Securities Finance Company 中部证券金融公司

Chung Khiaw Bank Limited 崇侨银行

Chung Nan Finance Company Limited 中南财务有限公司

Chuo Trust & Banking Co., Ltd. 中央信托银行

Chuo Trust Asia Limited 中央信托亚洲有限公司

Citibank, N.A. 万国宝通银行

CITIC Ka Wah Bank Limited 中信嘉华银行有限公司

Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务（香港）有限公司

Citicorp International Limited 万国宝通国际有限公司

civil debt 民事债项

Civil Service Pension Reserve Fund 公务员退休金储备基金

claim 申索；索偿；债权

claim equalization fund 申索平衡基金

claim for refund of property tax 申请发还物业税

claim of debt 债权申索

claim on bank 对银行的债权

claim to dividend 摊还债款申索

claimant 申索人；索偿人

claims statistics 申索统计数字

class of insurance business 保险业务类别

class of property 财产类别

claw-back 递减率

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clearance cost 清拆成本

clearing 结算；票据交换；清算

clearing account 结算账户

clearing and settlement system 结算和交收系统

clearing balance 结算差额

clearing bank 结算银行

clearing cheque 交换支票

clearing house 结算所；票据交换所

Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统

Clearing House of the Hong Kong Association of Banks 香港银行公会结算所

clearing member 结算会员

Clearing Members' Fund 结算会员基金

clearing participant 结算参与者

clearing rebate 结算费用的回佣

Clearing Rules [SEHK Options Clearing House Limited] 《结算规则》〔联交所期权结算所有限

公司〕

Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕

Clerk to the Board of Review 税务上诉委员会书记

client 客户；委托人；当事人

client agreement 客户协议

client confidentiality 客户保密的责任

client money 客户款项

client statement 客户结单

clients fund 客户资金

close 结算；收市；收盘

close a position 平仓；轧平头寸