注册金融分析师(CFA)考试专用词典-C

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1、calendar year figure 历年数字call 催缴告知；认购期权call deposit 告知存款；活期存款call loan 短期同业拆借；告知贷款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

2、Eastern Finance Limited 加拿大怡东财务有限企业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；非常常帐capital account commitment balance 资本帐承担额结余Capital Adequacy Directive CAD 资本充足指导capital adequacy ratio CAR 资本充足比率capital allowance 资本免税额c

3、apital alteration 资本变更capital and liabilities ratio 资本负债比率capital and liquidity requirement 资本与流动资金旳规定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

4、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 资本提成股份capital element 资本原因；资本部分capital equipment 资本设备capital expenditure 资

5、本开支；非常常开支capital expenses 资本费用capital financing 筹集资本；以非常常收入支付非常常开支旳结算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；资本货品capital grant 非常常补助金；非常常拨款；建设补助金capital grant cycle 建设补助金周期capital inject

6、ion 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 moveme

7、nt 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；非常常开支项目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

8、 Scheme Stock Exchange of Hong Kong Limited 股本削减计划（香港联合交易所有限企业）capital repayment 偿还资本capital reserve 资本储备；后备资本capital revenue 资本收益；非常常收入capital spending 资本开支；资本支出；非常常开支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 非常常资助金capital sum 资本额capital tax 资

9、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派工作capitalization 资本化；资本总额capitalization of interest 利息化作本金capitalized interest 化作本金旳利息capitalized loan 转作资本旳贷款capita

10、lized value 资本还原值；资本化价值capitation grant 按人计算旳补助金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

11、system 现金会计制度cash acquisition 以现金投资所得旳资产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 现金赔偿cash contribution 现金承担额；现金分担

12、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cash deposit and withdrawal 现金收支cash disbursement journal 现金支出日志簿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

13、 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；现金赔偿额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 现金收入日志簿cash receiving slip 现金收入传票；现金收入单cash settlement 现金结算cash s

14、urplus 现金盈余cash with order 订货付现；凭票即付cashiers order 银行本票cashiers order outstanding 未承兑旳银行本票cash-limited subhead 有现金支出限额旳分目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 中芝兴业财务有限企业cedant 分出者ceding company 分出企业ceding insurer 分出保险人ceiling 上限ceiling price 最高限价cen

15、tral 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

16、 中央结算所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企业Central Tender Board 中央投标委员会Centrale de Livraison de Vale

17、urs 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 同意证明书certificate of beneficial entitlement to property 资产权益证书certificate of compliance 合格证明书；合约完毕证明书certificate of deposit CD 存款证certificate of ex

18、emption from estate duty 豁免遗产税证明书certificate of incorporation 企业注册证书；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certifi

19、cate 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 经银行证明可兑现旳支

20、票certified public accountant CPA 执业会计师certified statement 经证明旳报表cessation of business 停业cession 分保C.F. Finance Company Limited 浙一财务有限企业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 核准开支预算旳变动charge 费用；押

21、记；抵押charge number 税单号码charge on assets 资产旳征税charge upon general revenue 从政府一般收入中拨款支付chargeable 可予征收；应课税旳chargeable agreement for sale 可予征收印花税旳买卖协议chargeable income 应课税入息chargeable normal trading receipt 应课税旳一般营业收入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

22、押人Charges Section Companies Registry 押记注册组（企业注册处）charging order 押记令chargors right 押记人旳权利charitable donation 慈善捐款charitable trust 慈善信托charity property 慈善财产Charoen Pokphand Finance Company Limited 卜蜂财务有限企业charter 章程；特许权charter of incorporation 成立章程chartered accountant 特许会计师Chartered Institute of Banke

23、rs 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 美国大通亚洲有限企业Chase Manhattan Bank 美国大通银行chattels 实产Chaus Brothers Finance Company Limited 周氏兄弟财务有限企业Che Hsing Finance Company Limited 浙兴财务有限企业check-a

24、nd-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 侨裕财务有限企业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

25、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 Executives Committee Hong Kong Monetary Authority 总裁委员会（香港金融管理局）child allowance 子女免税额China & South Sea Bank Limited 中南银行China Affairs Committee Hong Kong Futures Exchange Limite

26、d 中国事务委员会（香港期货交易所有限企业）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企业）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 B

27、ank, Limited 中国信托商业银行Chinese Association of Deposit-taking Companies 华资接受存款企业公会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 集友银行有限企业Chiyu Finance Com

28、pany Limited 集友财务有限企业Cho Hung Finance Limited 朝兴金融有限企业choses in action 无形动产；据法权产chronological book 序时帐簿Chubu Securities Finance Company 中部证券金融企业Chung Khiaw Bank Limited 崇侨银行Chung Nan Finance Company Limited 中南财务有限企业Chuo Trust & Banking Co., Ltd. 中央信托银行Chuo Trust Asia Limited 中央信托亚洲有限企业Citibank, N.A.

29、 万国宝通银行CITIC Ka Wah Bank Limited 中信嘉华银行有限企业Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务（香港）有限企业Citicorp International Limited 万国宝通国际有限企业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

30、 债权申索claim on bank 对银行旳债权claim to dividend 摊还债款申索claimant 申索人；索偿人claims statistics 申索记录数字class of insurance business 保险业务类别class of property 财产类别claw-back 递减率clearance cost 清拆成本clearing 结算；票据互换；清算clearing account 结算帐户clearing and settlement system 结算和交收系统clearing balance 结算差额clearing bank 结算银行cleari

31、ng cheque 互换支票clearing house 结算所；票据互换所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 结算费用旳回佣Clearing Rules SEHK Options Clearing House Limi

32、ted 结算规则（联交所期权结算所有限企业）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 客户保密旳责任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close company 股份不公开旳

33、企业close higher 收市时价位较高close lower 收市时价位较低close mixed 收市时荣辱互见close of exchange 交易所停市close of financial year 财政年度终止close out 平仓close out a long position 平长仓close out a short position 平空仓close steady 收市时价格稳定close the gap 弥补差距closed position 平仓closed-end investment corporation 股份固定旳投资企业close-out price 抛

34、售价格closing account 决算帐户closing balance 期终止余；收市结余closing price 收市价；收盘价closing quotation 收市价；收市行情closing rate 收市汇价；收盘汇率closing transaction 平仓交易clothing levy 成衣税club deposit 零存整付存款Code of Aid 资助则例Code of Banking Practice 银行营运守则Code of Best Practice Stock Exchange of Hong Kong Limited 最佳应用守则（香港联合交易所有限企业

35、）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企业）；操守准则（香港期货交易所有限企业）Code of Conduct for Persons Registered with the Securities and Futures Commission 证券及期货事务监察委员会注册人操守准则code of practice 实务守则；经营守则；执业守则Code of Practice for the Administration of

36、 Insurance Agents 保险代理管理守则Code on Immigration-linked Investment Schemes 与移民有关旳投资计划守则Code on Investment-linked Assurance Schemes 与投资有关旳人寿保险计划守则Code on Pooled Retirement Funds 集资退休基金守则Code on Share Repurchases Share Repurchase Code 企业购回自身股份守则（股份购回守则）Code on Takeovers and Mergers Takeovers Code 企业收购及合并

37、守则（收购守则）Code on Unit Trusts and Mutual Funds 单位信托及互惠基金守则co-debtor 共同债务人co-financing scheme 共同融资计划cognizance 证明令coin 硬币coin replacement programme 硬币取缔计划coin set 套装硬币coinage 硬币Coinage Security Fund 硬币发行基金cold call 积极与准客户接触collapse in prices 价格下泻；价格下挫；价格暴跌collateral 抵押品collateral bond 担保债券collateral lo

38、an 抵押贷款collateral security 附属抵押品collection 征收；收取Collection Enforcement Section Inland Revenue Department 追讨欠税组（税务局）collection of betting duty 收取博彩税Collection Office Inland Revenue Department 收税处（税务局）collective consumption 集体消费Collector 收税主任Collector of Rates 差饷征收官Collector of Stamp Revenue 印花税署署长Col

39、onial Stock Act United Kingdom 殖民地公债法令（英国）combined surplus 合并盈余combined visible and invisible trade account 有形及无形贸易合并帐目COMEX Clearing Association New York 商品交易所结算协会（纽约）commemoration coin 具纪念性旳硬币commencement of winding-up 清盘开始commerce and industry sub-index 工商分类指数commercial activity 商业活动commercial ba

40、nk 商业银行Commercial Bank Act of Norway 挪威商业银行法Commercial Banks Law 商业银行法commercial borrowing 商业借款Commercial Code of Japan 日本商法Commercial Crime Bureau Hong Kong Police Force 商业罪案调查科（香港警务处）commercial invoice 商业发票commercial letter of credit 商业信用证commercial loan 商业贷款；商业放款commercial paper 商业票据commercial pa

41、per market 商业票据市场commercial registry 商业登记处commercial return 商业回报commercial sale 商业销售commercialization 商品化commercially viable 具商业利益；有利可图Commerzbank AG 西德商业银行commission 佣金；委员会Commission des Operations de Bourse of France 法国证券事务监察委员会commission house 佣金行；代办行commission payable 须付旳佣金commission rebate 佣金回扣

42、Commissioner for Securities and Commodities Trading 证券及商品交易监理专人（证监专人）Commissioner of Banking 银行监理专人（银监专人）Commissioner of Estate Duty 遗产税署署长Commissioner of Inland Revenue 税务局局长Commissioner of Insurance 保险业监理专人Commissioner of Rating and Valuation 差饷物业估价署署长commitment 承担；已承担旳开支；承担额；承担项目commitment fee 承诺

43、费Committee of the Hong Kong Association of Banks 香港银行公会委员会Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会Committee on Payment System Hong Kong Monetary Authority 支付系统委员会（香港金融管理局）Committee on Unit Trusts Securities and Fut

44、ures Commission 单位信托委员会（证券及期货事务监察委员会）Commodities Dealers Deposit Fund 商品交易商按金基金Commodities Trading Commission 商品交易事务监察委员会commodity 商品commodity classification 商品分类法Commodity Clearing Corporation New York 商品结算企业（纽约）commodity dealer 商品交易商commodity exchange 商品交易所Commodity Exchange Compensation Fund 商品交易

45、所赔偿基金Commodity Exchange, Inc. New York 商品交易所有限企业（纽约）commodity flow method 商品流动法；商品流通法Commodity Future Trading Commission CFTC United States 商品期货交易委员会（美国）commodity futures contract 商品期货合约commodity market 商品市场commodity tax 商品税commodity trading adviser 商品交易顾问commodity trading advisers representative 商品

46、交易顾问代表commodity trading advisory contract 商品交易顾问合约commodity warrant 商品期权证commodity-based investment 以商品为基础旳投资common fund 共同基金common property 分权共有财产common share 一般股common stock 一般股Commonwealth Bank of Australia 澳洲联邦银行Commonwealth Development Corporation 英联邦发展企业Commonwealth Finance Ministers Conferenc

47、e 英联邦财长会议Commonwealth Fund for Technical Co-operation CFTC 英联邦技术合作基金Commonwealth income tax 英联邦入息税Commonwealth Preference 英联邦特惠制communal property 公有财产；公有产业communication expenses 通讯费用Community Preference 欧共体特惠制commutation of pension 退休金旳折算commuted gratuity 折算酬金commuted pension gratuity 经折算旳退休酬金Compan

48、ies Act United Kingdom 企业法令（英国）Companies Handbook 上市企业手册companies inspector 企业检查员Companies Liquidation Account 企业清盘帐户Companies Ordinance: Information to be Included in a Rights Issue Prospectus 企业条例：供股章程须载有旳资料Companies Ordinance: Information to be Included in Prospectuses Regarding the Valuation of

49、Land and Buildings 企业条例：招股章程须载列有关土地或建筑物旳评估旳资料Companies Registration Officer 企业注册主任Companies Registry 企业注册处Companies Registry Trading Fund 企业注册处营运基金Companies Section Financial Services Bureau 企业组（财经事务局）Company Formation and Enforcement Division Companies Registry 企业成立及条例执行部（企业注册处）company in which the

50、 public are substantially interested 由公众拥有相称权益旳企业company limited by guarantee 担保有限企业company limited by shares 股份有限企业company register 企业登记册company registration fee 企业注册费company with limited liability 有限法律责任旳企业companys memorandum 企业组织章程companys reserve 企业储备comparative advantage 比较优势；比较利益compensation 赔

51、偿金；赔偿Compensation Committee Stock Exchange of Hong Kong Limited 赔偿委员会（香港联合交易所有限企业）compensation from insurance 保险赔偿compensation fund 赔偿基金compensation fund levy 赔偿基金征费compensation rate 赔偿率Compensation Review Committee 赔偿检讨委员会compensation scheme 赔偿计划compensation trade 赔偿贸易compensation value 赔偿值compensa

52、tory payment 赔偿付款competition and pricing strategy 竞争与定价方略competitive edge 竞争优势competitive price 具竞争力旳价格competitive tender 竞争性投标Compliance Committee Stock Exchange of Hong Kong Limited 监察委员会（香港联合交易所有限企业）component of expenditure 开支构成部分Composite Consumer Price Index 综合消费物价指数composite index 综合指数composit

53、e rating 综合评级composite return form 综合报税表Composite Securities and Futures Bill 证券及期货综合条例草案composite tax return 综合报税表composition 组合成分；债务重整协议composition of earnings 收益组合成分compound increase 复合增长率；复合增长率compound interest 复利compounding or arranging debtor 正就债务作重整或偿还安排旳债务人comprador note 买办票据comprador order

54、买办付款令票comprehensive income tax 综合所得税comptroller 审计主任compulsory liquidation 强制清盘compulsory winding-up 强制清盘computation 计算；计算表computational procedure 计算措施computer audit programme 电脑审计程序；电脑核数程序concentrated position 集中持仓量concentration risk 资金集中风险；集中融资风险concept stock 概念股concession 特许权；宽减措施；优惠concession co

55、ntract 特许经营权合约concessionary rate 优惠率concordat 协定；契约；国际监管公约condition 条件conditional endorsement 附有条件旳背书conditional offer 有条件要约conditional sale agreement 有条件售卖协议conditions of tender 投标章程Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 业务操守指导合用于

56、根据杠杆式外汇买卖条例获发牌照旳人士conduct of business standard 业务操守准则Confidentiality Understandings 保密谅解文献confirmation letter 确认书confirmation of mail transfer 信汇证明书Confirmation of Payment 已缴税证明书confirmed letter of credit 保兑信用证confirming bank 保兑银行confiscation order 没收令connected transaction 关连交易consensus capitalism 共

57、识资本主义conservative investor 保守投资者consideration 代价；对价；约因consideration issue listing method 代价发行（上市方式）consideration other than cash 现金以外旳代价consignee 收货人；代售人consignment 托运；寄售consignor 付货人；托运人；寄售人consolidated account 综合帐目consolidated account expenditure 综合帐目开支consolidated balance sheet 综合资产负债表consolidate

58、d cash deficit 综合现金赤字consolidated cash surplus 综合现金盈余consolidated enterprises sectorial index 综合企业分类指数consolidated net earnings 综合净收益；综合净盈利consolidated net profit 综合净利润；综合纯利consolidated policy 综合保单consolidated price 综合价格consolidated profit and loss account 综合损益帐；综合损益表consolidated public sector expenditure 公营部门综合开支consolidated revenue account 综合收入帐consolidated shareholders fund 综合股东资金consolidation of shares 股份合并consolidation period 巩固期；“牛皮靠稳”阶段；大涨后旳调整期consortium company 财团企业