一些有用的会计术语C

C: ;0'v`ob'.?  
-&}E:zoe  
calendar year figure 历年数字 OFv} jT  
call 催缴通知；认购期权 ,jmG!qJb  
call deposit 通知存款；活期存款 b??1Up  
call loan 短期同业拆借；通知贷款 (P-<9y@  
call margin 补仓；追加保证金 K2 2Xo<3  
call market 短期同业拆放市场 _(foJRr  
call money 短期同业拆借；活期贷款 s=4.Ovd
\  
call option 认购期权；看涨期权 +&@0;zSga  
call price 赎回价格；提前赎回价
ej+!|97M  
call warrant 认购认股权证；回购认股权证 3I+pe;  
callable share 可收回股份；可兑付股份 @@jdF-Utj;  
called up share capital 已催缴股本 `Fj(g!`  
Canadian Dollar [CAD] 加拿大元 J^4k}  
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 ':3KZ4/C  
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 FQ%mNowuj  
cancellation price 取消费 lDeWs%n  
cap 上限 !=:c8V  
capital 资本；资金  ~A/_\-  
Capital Accord 《资本协定》 x#D=?/~/Kv  
capital account 资本帐；非经常帐 3 6 ;hg#  
capital account commitment balance 资本帐承担额结余 "f_Z.6WMY  
Capital Adequacy Directive [CAD] 《资本充足指引》 AK HH{_  
capital adequacy ratio [CAR] 资本充足比率 g:U ul4  
capital allowance 资本免税额 cht#~d  
capital alteration 资本变更 CggEAi~  
capital and liabilities ratio 资本负债比率 O;2 u1p'iP  
capital and liquidity requirement 资本与流动资金的规定 gZ3!2T>  
capital appreciation 资本增值 <=Qk^Y2k  
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〕 %L3]l  
capital assets 资本资产 Pp2)P7  
capital at risk 风险资本 "dOzQz*E  
capital base 资本基础；资金基础 eAMT72_  
capital charges 资本支出；资本费用 zKNk(/y  
capital commitment 资本承担 `Nj|}^A  
capital contribution certificate 出资证明书 )T?ryp3ev  
capital convergence 划一资本充足比率 KXJHb{?  
capital cost 资本成本；建设成本；建设费用 @zbXG_J  
capital cover 资本保证 }8HLyK,4  
capital deficit 资本亏绌；资本赤字 AM>:AtY  
capital divided into shares 资本分成股份 JFZ p^{  
capital element 资本因素；资本部分 P*>V6SK>b  
capital equipment 资本设备 8{C3ijR  
capital expenditure 资本开支；非经常开支 Tx*m p+q  
capital expenses 资本费用 fvDwg  
capital financing 筹集资本；以非经常收入支付非经常开支的结算 *M:
Bhw  
capital flow 资金流量 DN+`Q{KS  
capital formation 资本形成；集资 n[@Ur2&)  
capital formation figure 资本组合数字 9!LAAE`  
capital fund 资本基金 !r<7]nwV  
capital gain 资本增益；资本增值 lK-I[i!  
capital gains tax 资本增值税 #^Y,,GA  
capital goods 资本财货；资本货物 :"4~VDu  
capital grant 非经常补助金；非经常拨款；建设补助金 4tI~d8?pk+  
capital grant cycle 建设补助金周期 v,;?+Ck  
capital injection 注入资本；注资 =R05H2hs  
capital input 投入资本 \cG'3\GI  
capital intensity 资本密集度 \1ZfSc  
capital intensive 资本密集 C7{wI`~  
capital investment 资本投资 x+pFu5,  
Capital Investment Fund 资本投资基金 y_6HQ:  
capital loss 资本损失 wrbDbp1L  
capital maintenance 资本保值；资本保留 rfjQx]3pB  
capital market 资本市场；资金市场 O%r<I*T^r  
capital market instrument 资本市场票据 ' vwBG=9C  
capital money 资本款项 U:Y?2$#  
capital money subject to a trust 信托财产资本 om1 /9  
capital movement 资本流动 nV,a|V5Xm  
capital nature 资本性质 cQ`,:t#[  
capital outlay 资本支出 ?U |lZ~o  
capital portion 资本部分 /
y}  
capital profit 资本利润 V+^\SiM  
capital project 基本工程项目；非经常开支项目 g=)@yZ3>v  
capital receipt 资本收入 J?&9ofj&  
capital redemption 资本赎回 r$KDNa$/a  
capital redemption business 资本赎回业务 y;;@T X  
capital redemption contract 资本赎回合约  :9<5GF(  
capital redemption reserve 资本赎回储备 L-XTIL$$  
capital reduction 资本减缩；减资 gnQd#`  
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] STI8[e7{  
股本削减计划〔香港联合交易所有限公司〕
>2a~hW|,  
capital repayment 偿还资本 Yr+&|;DB  
capital reserve 资本储备；后备资本 n#*cVB81  
capital revenue 资本收益；非经常收入 ,0~=9dR  
capital spending 资本开支；资本支出；非经常开支 T4[eBO  
capital stock 股本 {}z7N~  
capital stock subscription 认缴股本；认购股本 r* U6govky  
capital subsidy 建设津贴；基本建设津贴 PJ'l:IU  
capital subvention 非经常资助金 B4kIcHA  
capital sum 资本额 +mJAIjH  
capital tax 资本税 >_@J&vC  
capital transfer tax 资本转移税 IoC,\$s,  
capital turnover 资本周转率 [K5afnq`  
capital value 资本价值 vQ;Z 0_  
capital works project 基本工程项目 4 QWHGh"  
Capital Works Reserve Fund 基本工程储备基金 -8
]$a6`{_  
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 {S?.bT%&  
capitalization 资本化；资本总额 W+QI D/  
capitalization of interest 利息化作本金 R&?p^!`%  
capitalized interest 化作本金的利息 i[B%:q:&  
capitalized loan 转作资本的贷款 ' {Q L`L  
capitalized value 资本还原值；资本化价值 ^#nAS2w7U  
capitation grant 按人计算的补助金 j'Fni4;  
captive insurance business 专属自保保险业务 'G&w[8mqY  
car insurance 汽车保险 K&/W cuP&  
Caribbean Development Bank 加勒比开发银行 #r\uh\Cy  
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] =#W6+=YN8  
意大利嘉利堡银行 v
"j7},P@  
cartel 同业联盟；卡特尔 B#=dz,}  
cartelized rates system 联营式利率制度 rB4]TQ`c  
cash 现金；现款 sS._N@f  
cash accounting system 现金会计制度 7j^,4;  
cash acquisition 以现金投资所得的资产 .m .v$(  
cash allowance 现金津贴 RW'QU`N[Y  
cash assets 现金资产 zR%#Q_  
cash at bank 银行现金；银行存款 , vWcWT  
cash balance 现金结余 r;-\z(
h  
cash basis 现金收付制；收付实现制 @ Fu|et  
cash basis accounting 现金收付制会计；收付实现制会计 kp[Jl0K5  
cash bonus 现金红利 jN'zNOV~  
cash book 现金出纳帐；现金簿 hT<v8  
cash client 现金客户 j*GYYEY  
cash commission rebate 现金回佣 C[75!F   
cash compensation 现金补偿 1'ZBtX~A  
cash contribution 现金承担额；现金分担额 d;`JDT  
cash cost 直接费用；现金成本 dI`b AP;\  
cash coupon 现金礼券 s\@
!J.Da  
cash credit 现金信贷 hUqIjcuL4  
cash deficit 现金赤字 ,ecFHkT>  
cash deposit and withdrawal 现金收支 ]\{EUx9  
cash disbursement journal 现金支出日记簿 G=DRz F  
cash disbursement slip 现金支出传票；现金支出单 8IO4>CMkv  
cash flow 现金流量；银根 "_lSw3  
cash flow lending 流动现金放款；无抵押融资 ?Pa5skqR  
cash flow statement 现金流量表；现金流动表 I'JFt>]  
cash flow surplus 现金流量盈余 ./u3z|q1  
cash in hand 库存现金；手头现金  0y?bwxkc  
cash in till 备用现金 uKK+V6}!kj  
cash in transit 运送中现金；在运现金 *t63c.S  
cash input 投入现金 Up~#]X
 
cash input figure 现金投入数字 Ls( &.  
cash limit 现金支出限额；现金限额 Hd :2  
cash margin 现金保证金 -Wf 2m6t  
cash market 现货市场；现金交易市场 u-D%: lz85  
cash offer 现金要约；现金补偿额 Ay[6rU
O  
cash payment 现金付款；现金支付 8/k*"^3  
cash position 现金头寸 F8q|$[nH  
cash price 现金价格 BPW2WSm@<  
cash receipts journal 现金收入日记簿 U2;_{n*g%  
cash receiving slip 现金收入传票；现金收入单 WmeV[iI  
cash settlement 现金结算 k/>k&^?  
cash surplus 现金盈余 Z<`QDBN"4  
cash with order 订货付现；凭票即付 v81<K*w`P  
cashier's order 银行本票 $%ps:ui~X  
cashier's order outstanding 未承兑的银行本票 y\S}U{*Z'  
cash-limited subhead 有现金支出限额的分目 n*uT  
cash-sweep 现金彩票活动 3>ytpXUEGx  
casual client “散客”；“散户” @PutUYz  
CCASS Depository 中央结算系统证券存管处 r+>gIX+Fl  
CCIC Finance Limited 中芝兴业财务有限公司 i!(u4wTFF  
cedant 分出者 Q/I/>6M7UZ  
ceding company 分出公司 r3'0{Nn+  
ceding insurer 分出保险人 nwf(`=TC  
ceiling 上限 `#R[x7bA1  
ceiling price 最高限价 W2'u]1bs  
central bank 中央银行 &=~Jw5WK  
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》  t
mKHT  
central banking 中央银行业务 #mFIZMTRd  
central banking function 中央银行职能 J
.$N<.  
Central Clearing and Custodian System 中央结算及托管系统 r[K%8Y8`  
Central Clearing and Depository System 中央结算及存管系统 W|4:3c4  
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 R10R,*6>  
central clearing house 中央结算所 vr"O9L w  
central clearing system 中央结算制度；集体交收系统 nH_M#  
central custody system 中央托管系统 qf;x~1efC4  
central depository 中央存管处 Dr)B0]KG  
central depository system 中央证券存管制度 ',P$m&
z  
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 OQ&l/|{O0?  
central rate 中央汇率；中心汇率 <v%
Q|r  
Central Registration Hong Kong Limited 香港中央证券登记有限公司
0-6rIdDTM  
Central Tender Board 中央投标委员会 :pq+SifP  
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统；世达结算系统 Fsz;T;  
centralized budgetary and payments system 集中预算及支付制度 6o
6I]QL  
centred 12-month moving average 十二个月定位移动平均数 MR}=tO  
certificate of approval 批准证明书 ~7ZWtg;B  
certificate of beneficial entitlement to property 资产权益证书 x.8fxogz  
certificate of compliance 合格证明书；合约完成证明书 u^, eHO  
certificate of deposit [CD] 存款证 DZ"'GQSg  
certificate of exemption from estate duty 豁免遗产税证明书 7v't# =  
certificate of incorporation 公司注册证书；法团注册证书 fS?}(7  
certificate of incorporation of registered trustees 注册受托人法团证书 \,D>zF  
certificate of indebtedness [CI] 负债证明书 evjj~xkt
e  
certificate of insurance 保险证书 sFt"2TVr3  
certificate of interest 权益证明书；息票 l|v`B6(  
certificate of means 资产证明书 Ir#]p9:x  
certificate of participation 参与证明书 [>![ViX  
certificate of payment of profits tax 缴付利得税证明书 pLSh +*F  
certificate of preference 特惠税证 FJCs$0  
certificate of rateable value 应课差饷租值证明书 7H.3.j(L  
certificate of registration 登记证书；注册证明书 H\R
ejGR  
certificate of satisfaction 清偿证明书 Ym%XCl  
certificate of transfer 转让证明书 _0}u0fk  
certificate to bearer 不记名证明书 Ogv9_X8  
certification 核证 >e>%AMzo[  
certification fee 核证费 {>g{+Eq  
certified cheque 经银行证明可兑现的支票 ia@ |+r  
certified public accountant [CPA] 执业会计师 $O3.ex V  
certified statement 经证明的报表 gWQ(
B  
cessation of business 停业 Q<0X80w>  
cession 分保 9k/L m  
C.F. Finance Company Limited 浙一财务有限公司 AO, o|,#4F  
chance 机会；中彩机会 j<'ftK
k  
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 ncrg`<'/,  
change of domicile 迁册 Uo?4o*}  
change to estimates 修订预算 qF\w#nG  
change to the approved estimates of expenditure 核准开支预算的变动 :CLWmMC_  
charge 费用；押记；抵押 w p\-LO~  
charge number 税单号码 &+
"<ia(  
charge on assets 资产的征税 `R;i1/  
charge upon general revenue 从政府一般收入中拨款支付 LI*=T   
chargeable 可予征收；应课税的 SSxp!E'  
chargeable agreement for sale 可予征收印花税的买卖协议 ,.Lwtp,n  
chargeable income 应课税入息 DSQ2|{   
chargeable normal trading receipt 应课税的一般营业收入 S4\a"WYg  
chargeable profit 应课税利润 X!_&%^L'  
chargeable to tax 应课税 e>6|# d  
charged to... 记入……帐目 @Bds0t  
chargee 承押记人 {7jl) x3l  
charge-holder 受押人 h+=IxF4  
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 }ZK%
@b>  
charging order 押记令 djH&)&q!  
chargor's right 押记人的权利 }yVx"e)  
charitable donation 慈善捐款 Qk? WX (`B  
charitable trust 慈善信托 4C/G &w&  
charity property 慈善财产 Z_[ P7P  
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 `WIZY33V  
charter 章程；特许权 63'm @oZ  
charter of incorporation 成立章程 9#TD1B/  
chartered accountant 特许会计师 @R%*;)*F  
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 URceq2_  
Chartered Institute of Public Finance and Accountancy [United Kingdom] yDfH`]i)U  
特许公共财政及会计学会〔英国〕 ?7}ybw3t]  
charterer 承租人 C$q};7b1N  
Chase Manhattan Asia Limited 美国大通亚洲有限公司 3~{I/ft  
Chase Manhattan Bank 美国大通银行 Fei5'  
chattels 实产 $C.a@gm  
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 FRuPv6  
Che Hsing Finance Company Limited 浙兴财务有限公司 {CV+1kz  
check-and-balance system 制约平衡制度 r4pX47H  
Chekiang First Bank Limited 浙江第一银行 58XZ]Mc0  
cheque 支票 " i:[|7  
Chiao Yue Finance Company Limited 侨裕财务有限公司 |QS3nX<  
Chiba Bank, Ltd. 千叶银行 NB1KsvD{  
Chicago Board of Options Exchange 芝加哥期权交易所 1Y87_o'd  
Chicago Board of Trade 芝加哥交易所 r1}^\C  
Chicago Mercantile Exchange 芝加哥商品交易所 "MU-&**  
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 <l(n)|H1P  
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 MA,*$BgZ  
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 9w- )??  
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 <3!Al,!ej@  
child allowance 子女免税额 )by7[I0v  
China & South Sea Bank Limited 中南银行 Tf~eH!~0  
China Affairs Committee [Hong Kong Futures Exchange Limited] yUj`vu2  
中国事务委员会〔香港期货交易所有限公司〕 o3V\  
China concept stock 中国概念股 <Y."()}GeH  
China Construction Bank 中国建设银行 Lo3N)~5  
China Development Division [Stock Exchange of Hong Kong Limited] /cb`%"Z  
中国发展科〔香港联合交易所有限公司〕 JcUU#>  
China Economic News 《中国经济新闻》 y{/7z}d  
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 t5%cpkgh4  
China State Bank Limited 国华商业银行 -=nk,cYn  
Chinatrust Commercial Bank, Limited 中国信托商业银行 u"q56}Q?]  
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 &nDXn|  
Chinese Bankers Club, Hong Kong 香港银行华员会 a
 M9v  
Chinese Banks' Association 香港华商银行公会 u8T@W}FX  
Chinese Gold and Silver Exchange Society 金银业贸易场 o!:Z?.!  
Chinese New Year bonus 年奖；年终花红 1l$2T y+ =  
chit fund 银会 0u1ZU4+EC  
Chiyu Banking Corporation Limited 集友银行有限公司 QuqznYSY{  
Chiyu Finance Company Limited 集友财务有限公司 dpTsTU!\  
Cho Hung Finance Limited 朝兴金融有限公司
I%u 2 ce  
choses in action 无形动产；据法权产 "Yh;3tI4*  
chronological book 序时帐簿 9Q=VRH:  
Chubu Securities Finance Company 中部证券金融公司 @oE 5JM  
Chung Khiaw Bank Limited 崇侨银行 xRe`Duy:  
Chung Nan Finance Company Limited 中南财务有限公司 RI@\cJ\}  
Chuo Trust & Banking Co., Ltd. 中央信托银行 T/\RViG3  
Chuo Trust Asia Limited 中央信托亚洲有限公司 PFuhvw~?  
Citibank, N.A. 万国宝通银行 uG^CyM>R`  
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 z3y{0<3  
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务（香港）有限公司 (B>/LsTu  
Citicorp International Limited 万国宝通国际有限公司 N2O *g`YC  
civil debt 民事债项 r5DRF4,7  
Civil Service Pension Reserve Fund 公务员退休金储备基金
Ec!!9dgRQ  
claim 申索；索偿；债权 S7)qq  
claim equalization fund 申索平衡基金 U3X5tED  
claim for refund of property tax 申请发还物业税 \rF
S^#  
claim of debt 债权申索 Ww,\s5Uw  
claim on bank 对银行的债权 }9+;-*m/  
claim to dividend 摊还债款申索 ,U3  
claimant 申索人；索偿人 K f/[Edn  
claims statistics 申索统计数字 ~.aR=m\#  
class of insurance business 保险业务类别 4T31<wk  
class of property 财产类别 nd]SI;<  
claw-back 递减率 (da`aRVDp  
clearance cost 清拆成本 =SXdO)%2  
clearing 结算；票据交换；清算 1ZI1+TDH  
clearing account 结算帐户 M@R"-$Z  
clearing and settlement system 结算和交收系统 S3\NB3@qC&  
clearing balance 结算差额 eCYPd-d  
clearing bank 结算银行 Fp/{L  
clearing cheque 交换支票 "iA0hA  
clearing house 结算所；票据交换所 eAfi!!Z<  
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 |tGUx*NN  
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 6N#hN)/  
clearing member 结算会员 >\d&LLAe  
Clearing Members' Fund 结算会员基金 oT-gZedW(  
clearing participant 结算参与者 |Y>Jf~SN  
clearing rebate 结算费用的回佣 ^O18\a  
Clearing Rules [SEHK Options Clearing House Limited] 1(gs({  
《结算规则》〔联交所期权结算所有限公司〕 7v*gwBH  
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 ZeP=}0TGjn  
Clerk to the Board of Review 税务上诉委员会书记 =vbG'_[7  
client 客户；委托人；当事人 053bM)qW  
client agreement 客户协议 QWk3y"5n<  
client confidentiality 客户保密的责任 YIg(^>sq  
client money 客户款项 ECOJ .^  
client statement 客户结单 ~Q&J\'GQH  
clients fund 客户资金 }:0_%=)N<  
close 结算；收市；收盘 ob\-OMNs@  
close a position 平仓；轧平头寸 K6k
z{R%`  
close company 股份不公开的公司 hx9{?3#  
close higher 收市时价位较高 p?i.<Z  
close lower 收市时价位较低 4.!1odKp  
close mixed 收市时荣辱互见 JM3[ yNSN@  
close of exchange 交易所停市 B?! L~J@p  
close of financial year 财政年度终结 X:oOp=y]|  
close out 平仓 W:_-I4q~
 
close out a long position 平长仓 krUtOVI  
close out a short position 平空仓 L[x`i'0B  
close steady 收市时价格稳定 9MMCWMV  
close the gap 弥补差距 G&ck98  
closed position 平仓 0 0N[ :%  
closed-end investment corporation 股份固定的投资公司 P.y +jyu  
close-out price 抛售价格 AJ\&>6GZ(b  
closing account 决算帐户 J].Oxch&y  
closing balance 期终结余；收市结余 $-}&RW9  
closing price 收市价；收盘价 %T({;/  
closing quotation 收市价；收市行情 IrMHAM5K  
closing rate 收市汇价；收盘汇率 DZSS  
closing transaction 平仓交易 :C:6bDQ  
clothing levy 成衣税 %L=e%E=m  
club deposit 零存整付存款 AS7L  
Code of Aid 《资助则例》 Az&>.*  
Code of Banking Practice 《银行营运守则》 iFd !ED  
Code of Best Practice [Stock Exchange of Hong Kong Limited] {
AD
d[V  
《最佳应用守则》〔香港联合交易所有限公司〕 'z$$ZEz!C  
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〕 $aV62uNf  
Code of Conduct for Persons Registered with the Securities and Futures Commission .d<K`.O;  
《证券及期货事务监察委员会注册人操守准则》 tF:AnNp=  
code of practice 实务守则；经营守则；执业守则 o-\h;aQJ  
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 ^

%r6+ey  
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 lq-KM
8j  
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 &t=:xVn-M  
Code on Pooled Retirement Funds 《集资退休基金守则》 \ %Mcvb.?  
Code on Share Repurchases [Share Repurchase Code] w"j>^#8  
《公司购回本身股份守则》〔《股份购回守则》〕 |V a:*3u  
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 ~CNB3r5R  
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》
@G4
Z  
co-debtor 共同债务人 ], lLDUZ\  
co-financing scheme 共同融资计划 Tn&_ >R  
cognizance 证明令 #`VAw ) eV  
coin 硬币 ;z'&$#pA  
coin replacement programme 硬币取缔计划 Sq5,}oT_{j  
coin set 套装硬币 \Y4(+t=4  
coinage 硬币 B[N]=V  
Coinage Security Fund 硬币发行基金 ~/L:$  
cold call 主动与准客户接触 (!* l+}  
collapse in prices 价格下泻；价格下挫；价格暴跌 *ERV\/  
collateral 抵押品 _4by3?
<c  
collateral bond 担保债券 J :O!4gI  
collateral loan 抵押贷款 cYA:k  
collateral security 附属抵押品 Xdn&%5rI  
collection 征收；收取 B4y_{V  
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 {KG}m
'lx  
collection of betting duty 收取博彩税 +F)EGB%LXs  
Collection Office [Inland Revenue Department] 收税处〔税务局〕
GW AT0  
collective consumption 集体消费 Ui'v' $  
Collector 收税主任 t]h_w7!U  
Collector of Rates 差饷征收官 #Zdh<.   
Collector of Stamp Revenue 印花税署署长 o%_-u +  
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 /HdXJL9B  
combined surplus 合并盈余 1dN/H)]  
combined visible and invisible trade account 有形及无形贸易合并帐目 r8EJ@pOF2w  
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 @Tu`0=8  
commemoration coin 具纪念性的硬币 " .7@  
commencement of winding-up 清盘开始 }>{R<[I!G  
commerce and industry sub-index 工商分类指数 w){B$X
  
commercial activity 商业活动 xrf|c  
commercial bank 商业银行 [U&k"s?  
Commercial Bank Act of Norway 《挪威商业银行法》 rS [4Pey  
Commercial Banks Law 《商业银行法》 *j3U+HV  
commercial borrowing 商业借款 @NM0ILE  
Commercial Code of Japan 《日本商法》 B ~v6_x  
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 &]TniQH  
commercial invoice 商业发票 bJ:5pBJ3  
commercial letter of credit 商业信用证 =Zj 7dn;EN  
commercial loan 商业贷款；商业放款 d:'{h"M6  
commercial paper 商业票据 Qsbyy>o)  
commercial paper market 商业票据市场 DGHSyB^+1  
commercial registry 商业登记处 2XR!2_)O5  
commercial return 商业回报 K*:=d}^  
commercial sale 商业销售 T\gs  
commercialization 商品化 N3u06  
commercially viable 具商业利益；有利可图 /4;mjE  
Commerzbank AG 西德商业银行 ~cm4e>o  
commission 佣金；委员会 $n<1D -0!r  
Commission des Operations de Bourse of France 法国证券事务监察委员会 -b!?9T?}  
commission house 佣金行；代办行 RvR.t"8  
commission payable 须付的佣金 I bD u+~)  
commission rebate 佣金回扣 :Ra
cu;xf  
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 kXL0  
Commissioner of Banking 银行监理专员〔银监专员〕 )7.)fY$  
Commissioner of Estate Duty 遗产税署署长 ew\:&"@2]w  
Commissioner of Inland Revenue 税务局局长 &b (*  
Commissioner of Insurance 保险业监理专员 /`M#  
Commissioner of Rating and Valuation 差饷物业估价署署长 v~OMm\  
commitment 承担；已承担的开支；承担额；承担项目 ;r@=[h   
commitment fee 承诺费 7&id(&y/  
Committee of the Hong Kong Association of Banks 香港银行公会委员会 ,1I-%6L  
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 {iyJHY  
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 N^QxqQ~  
Committee on Payment System [Hong Kong Monetary Authority] LuZlGm  
支付系统委员会〔香港金融管理局〕 :}NheRi  
Committee on Unit Trusts [Securities and Futures Commission] X!|e
RA~o  
单位信托委员会〔证券及期货事务监察委员会〕 
]Gi&:k  
Commodities Dealers' Deposit Fund 商品交易商按金基金 &J/EBmY[  
Commodities Trading Commission 商品交易事务监察委员会 M[qhy.  
commodity 商品 _n:RA)4*  
commodity classification 商品分类法 {J"]tx9 ]  
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 2D:/.9= 8v  
commodity dealer 商品交易商 _OGv2r  
commodity exchange 商品交易所 qlM<X?  
Commodity Exchange Compensation Fund 商品交易所赔偿基金 Fx!D:.)/G  
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 MsIR~  
commodity flow method 商品流动法；商品流通法 E{)X ;kN=  
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 4rDVCXE  
commodity futures contract 商品期货合约 ;=joQWNDm  
commodity market 商品市场 !Ge;f/@  
commodity tax 商品税 S:{xx`6K  
commodity trading adviser 商品交易顾问 *$O5.`]  
commodity trading adviser's representative 商品交易顾问代表 :?UcD_F  
commodity trading advisory contract 商品交易顾问合约 <oXBkCi0r  
commodity warrant 商品期权证 @tSB^&jUWu  
commodity-based investment 以商品为基础的投资 |cd"cx+  
common fund 共同基金 W$X/8K bn  
common property 分权共有财产 Fug4u?-n  
common share 普通股 X0L\Ewm  
common stock 普通股 o_}?aI~H  
Commonwealth Bank of Australia 澳洲联邦银行 '9QEG
/v  
Commonwealth Development Corporation 英联邦发展公司 %e[E@H7  
Commonwealth Finance Ministers Conference 英联邦财长会议 #|T"6jJaQ  
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 t;+b*S6D  
Commonwealth income tax 英联邦入息税 ;HCK iHC  
Commonwealth Preference 英联邦特惠制 -~c-mt  
communal property 公有财产；公有产业 Q&0`(okb  
communication expenses 通讯费用 F=Xb_Gd`  
Community Preference 欧共体特惠制 3rK\ f4'  
commutation of pension 退休金的折算 *ELU">!}G  
commuted gratuity 折算酬金  j=pg5T  
commuted pension gratuity 经折算的退休酬金 v2tVq_\AMx  
Companies Act [United Kingdom] 《公司法令》〔英国〕 O)W+rmToI  
Companies Handbook 《上市公司手册》 t<dFH}U`w  
companies inspector 公司检查员 XZN@hXc9:v  
Companies Liquidation Account 公司清盘帐户 T 9`AL  
Companies Ordinance: Information to be Included in a Rights Issue Prospectus jW7ffb `O  
《公司条例：供股章程须载有的资料》 ;o'>`=Y  
Companies Ordinance: Information to be Included in Prospectuses Regarding the Valuation of Land and Buildings 《公司条例：招股章程须载列有关土地或建筑物的评估的资料》 K bQXH!J  
Companies Registration Officer 公司注册主任 GPni%P#a@0  
Companies Registry 公司注册处 E-^(VZ_Xj  
Companies Registry Trading Fund 公司注册处营运基金 rV\G/)xL  
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 UB+~K/  
Company Formation and Enforcement Division [Companies Registry] /*;a6S8q  
公司成立及条例执行部〔公司注册处〕 '__>M>[  
company in which the public are substantially interested 由公众拥有相当权益的公司 4IW fp&Q!  
company limited by guarantee 担保有限公司 --diG$x.  
company limited by shares 股份有限公司 >!qtue7B  
company register 公司登记册 k>i`G5Dh  
company registration fee 公司注册费 CF3x\6.q}  
company with limited liability 有限法律责任的公司 R<fF ^^  
company's memorandum 公司组织章程 p8XvfM  
company's reserve 公司储备 q~#>MB}".  
comparative advantage 比较优势；比较利益 _N:$|O#  
compensation 补偿金；赔偿 '+Jy//5?  
Compensation Committee [Stock Exchange of Hong Kong Limited] e<uf)K=(
C  
赔偿委员会〔香港联合交易所有限公司〕 0,-]O=   
compensation from insurance 保险赔偿 X9PbU1o;  
compensation fund 赔偿基金 )a0l:jEOc  
compensation fund levy 赔偿基金征费 ;HAvor=?  
compensation rate 补偿率 Q\zaa9P  
Compensation Review Committee 赔偿检讨委员会 Ae=JG8Ht~  
compensation scheme 赔偿计划 hlreeXv  
compensation trade 补偿贸易 )n"0:"Ou  
compensation value 补偿值 2u-J+  
compensatory payment 补偿付款 u`wD6&y*  
competition and pricing strategy 竞争与定价策略 s#<fj#S  
competitive edge 竞争优势 t{B@k[|  
competitive price 具竞争力的价格 dSKvs"  
competitive tender 竞争性投标 5s\;7>  
Compliance Committee [Stock Exchange of Hong Kong Limited] sMAj?]hI$  
监察委员会〔香港联合交易所有限公司〕 LK4NNZf7  
component of expenditure 开支组成部分 ">!pos`<C  
Composite Consumer Price Index 综合消费物价指数 uO]
|YF  
composite index 综合指数 vn*K\,  
composite rating 综合评级 J|hVD  
composite return form 综合报税表 ELV~ ayp5  
Composite Securities and Futures Bill 《证券及期货综合条例草案》 wZ0bD&B  
composite tax return 综合报税表 YJ6:O{AL1  
composition 组合成分；债务重整协议 wEq&O|Vj  
composition of earnings 收益组合成分 U]+IP;YS  
compound increase 复合增加率；复合增长率 P7T'.|d  
compound interest 复利 f99"~)B|  
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 ez9F!1  
comprador note 买办票据 Py#EjF12  
comprador order 买办付款令票 G:1QXwq\j  
comprehensive income tax 综合所得税 ~$>JYJj  
comptroller 审计主任 ae-tAA[1Y  
compulsory liquidation 强制清盘 5nBJj  
compulsory winding-up 强制清盘 b00$3,L   
computation 计算；计算表 EdqB4-#7  
computational procedure 计算方法 _t"[p_llo  
computer audit programme 电脑审计程序；电脑核数程序 A`M-N<T  
concentrated position 集中持仓量 Y=|20Y\K  
concentration risk 资金集中风险；集中融资风险 2%fzRXhu%  
concept stock 概念股 ~tTn7[!  
concession 特许权；宽减措施；优惠 [z\baL|  
concession contract 特许经营权合约 &,8Q
e;  
concessionary rate 优惠率 WI| -pzg  
concordat 协定；契约；国际监管条约 ,_H H8[&  
condition 条件 Bx\ o8k  
conditional endorsement 附有条件的背书 ugXDnM[S%  
conditional offer 有条件要约 OcWKK!
A  
conditional sale agreement 有条件售卖协议 BUwL?  
conditions of tender 投标章程 0\"#Xa+}8  
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》 <uBRLe`)  
conduct of business standard 业务操守准则 huA?*fat   
Confidentiality Understandings 保密谅解文件 qZE3T:S  
confirmation letter 确认书 LH}9&FfjU  
confirmation of mail transfer 信汇证明书
VJw7defc  
Confirmation of Payment 已缴税证明书 &n8Ja@Y]  
confirmed letter of credit 保兑信用证 I)#8}[vK  
confirming bank 保兑银行 rSt5@f?  
confiscation order 没收令 'hWA&Xx+  
connected transaction 关连交易 m;4ti9  
consensus capitalism 共识资本主义 ceJ#>Rj  
conservative investor 保守投资者 "9^b1UH<  
consideration 代价；对价；约因 \tvL<U"'  
consideration issue [listing method] 代价发行〔上市方式〕 bh5P98s  
consideration other than cash 现金以外的代价 ZJcX-Z!\  
consignee 收货人；代售人 ( ./MFf

 
consignment 托运；寄售 f?^-JZ  
consignor 付货人；托运人；寄售人 _:NQF7X#ug  
consolidated account 综合帐目 OO?N)I
B@  
consolidated account expenditure 综合帐目开支 \z2y?"\?  
consolidated balance sheet 综合资产负债表 I+twI&GS  
consolidated cash deficit 综合现金赤字 LHx ")H?,  
consolidated cash surplus 综合现金盈余 6q'Q?Uw^  
consolidated enterprises sectorial index 综合企业分类指数 ,6MJW#~]  
consolidated net earnings 综合净收益；综合净盈利 Hmm0H6&u  
consolidated net profit 综合净利润；综合纯利 'MX|=K!C  
consolidated policy 综合保单 0+qC_ISns  
consolidated price 综合价格 o:cTc:l)  
consolidated profit and loss account 综合损益帐；综合损益表 @,=pG  
consolidated public sector expenditure 公营部门综合开支 cy(w*5Upu  
consolidated revenue account 综合收入帐 {T^D&i# o  
consolidated shareholders' fund 综合股东资金 bJ 6ivz  
consolidation of shares 股份合并 Q5dqn"?  
consolidation period 巩固期；“牛皮靠稳”阶段；大涨后的调整期 P-[})Z=  
consortium company 财团公司 !pRu?5  
consortium loan 银团贷款 ?[bE/Ya+S  
constant dollar figure 固定币值 NTX0vQG  
constant market price 固定市价 kl~/tbf
 
constant price 固定价格 yU/?4/G!  
constant price series 固定物价计算数列 h*y+qk-!\g  
constant rate 固定比率 $Yu'B_E6p  
constituent stock 成分股 gloG_*W  
constitution 章程；组织章程 [G|

(E  
construction output 建造产出量 B%u[gN
Z  
constructive trust 法律构定信托 +J{ErsG?6P  
consultant accountant 顾问会计师 _3%:m||,XP  
consultant's fee 顾问费 '{~[e**  
Consultation Paper on Proposed Regulation on Share Margin Financing  WvF{`N  
《监管股票按贷财务的建议谘询文件》 Q\IViM  
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability ;*zLf 9i  
《有关联交所检讨董事资格的程序的谘询文件》 5*A5Y E-  
consumer behaviour 消费者行为 Q3=5q w^  
Consumer Council 消费者委员会 y2?9pVLa\y  
consumer credit financing operation 消费者信贷业务 1k:yU(  
consumer demand 消费者需求 6~
y'  
consumer durables 耐用消费品 #6#n4`%ER  
consumer expenditure 消费开支 E(6P%(yt8  
consumer goods 消费品 *)B \M>  
consumer market 消费市场 *re?V9  
consumer price 消费物价 NL `  
Consumer Price Index [CPI] 消费物价指数 A)!W VT&2A  
Consumer Price Index (A) 甲类消费物价指数 }&7kT7ogO  
Consumer Price Index (B) 乙类消费物价指数 3t.!5L  
Consumer Price Index Classification System 消费物价指数分类法 v4E=)?  
Consumer Price Index Report 《消费物价指数月报》 'l\PL1  
Consumer Price Index series 消费物价指数系列 Hci>q`p#  
consumer price inflation 消费物价上涨 bcT_YFLQ  
Consumer Representative Action Fund 消费者集体诉讼基金 YWd2bRb  
consumer sentiment 消费意欲 `)]W
~  
consumer spending 消费开支；消费支出 D9P,[:"  
consumption expenditure 消费开支 eLh35tw  
consumption pattern 消费模式 kR^">s/H#  
consumption product 消费产品 MIkp4A  
consumption tax 消费税 19(x$=:  
contango 交易延期费；延期交割费；期货溢价 L.;x=w  
contingencies warrant 紧急拨款令；应急支款授权书 ?&,6Y'"  
contingency 应急费用；意外开支准备金 SfPQ;s'  
contingency allowance 应急准备金 3k>#z%//  
contingency sum 应急费用；意外开支准备金 !wd wo0  
contingent assets 或有资产 wDoCc:  
contingent debt 或有债权；待确定债务  (t5y$bc  
contingent interest 待确定的权益 }y
rs6pQ  
contingent liabilities 或有负债 &I)tI^P}  
contingent profit 或有利润 g%]<sRl:-  
contingent right 或有的权利 PCgr`
($U  
continue to hold a deposit 继续持有存款 h"8[1 ;  
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 {W{;VJKQ2  
continuing rent 连续租金 ,%x2SyA  
continuing trustee 留任受托人 G6>sAOf  
continuous licensing system 长期持牌制度 WW3Jxd  
Continuous Net Settlement System [CNS System] 持续净额交收系统 A_ &IK;-go  
contra account 对销帐户 %YF /=l  
contra flow 资金回流 bxxLAWQ(  
contra item 对销项目 \6APU7S  
contra transfer 对销转拨 WhH60/`  
contract 合约 5"3`ss<m  
contract for difference 差价合约 I+kL;YdS  
contract for service 服务合约 MW+DqT.h  
contract for settlement 平仓合约 tFn[U#'  
contract note 成交单据 =Oh$pZRymu  
contract of copartnery 合伙合约 nXfz@q  
contract of indemnity 弥偿合约 O,^s)>c  
contract of insurance 保险合约 ljrJC  
contract of reinsurance 再保险合约 6=JJ!`"<2  
contract price 合约价格 Cpd>xXZz&S  
contracting party 订约人；立约人；缔约国 ' ZTRl+  
contractual agreement 合约协议 +ru`Zw5,  
contractual commitment 合约承担 G.XxlI}  
contractual joint venture 合约式联营企业 a(O@E%|u  
contractual mutual fund 合约互惠基金 <bCB-lG*Kb  
contractual right 合约权利 6K8v:yYPa  
contractual savings fund 合约储蓄基金 (ESFR0  
contributed surplus 实缴资本盈余 mP15PZ  
contribution 出资；供款；捐款；分担款项 $(0<T<\  
contribution account 供款帐户 n;xzjq-  
contribution to gross domestic product 在本地生产总值中所占比率 rttKj{7E  
contribution to investment 出资额 >a2[P"   
contribution to pension fund 退休金供款 ,*l
ns.|n  
contributor 供款人；出资人；捐助人 2w1Mf<IXPo  
contributory 分担人 `aX+Gz?  
contributory scheme 供款计划 DtGkhq;  
contrived cessation of business 有预谋的停业 W2$rC5|  
control 控制权；控制；管制 BIx
*(  
control of a company 公司的控制权；公司控股权 8,+T[S  
control of business 业务的控制权 |mWSS'7fI  
controlled company 受控制公司 'CqAjlj  
controller 控制人；控权人；会计长 k)F!gV#  
controller of an authorized institution 认可机构控权人 r/ATZAgHP  
controlling company 控股公司 " @""  
controlling interest 控制权益；控股权益 ^qC.bv]&  
controlling officer 管制人员 vFLE%z{\o  
controlling officer's report 管制人员报告 #LR6wEk  
controlling shareholder 控股股东；持有控股权的股东 .*YOyK3H  
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》 h \`(  
conventional lending 传统放款；常规放款 O\yYCi(  
conversion 兑换；换算；转换〔证券〕 UBQtD|m\  
conversion factor 换算因数 MMaS  
conversion of stock 公债的转换 Ux" ^3D  
conversion rate 兑换率；换算率；转换价格〔证券〕 CP"5E?dcK  
convertibility 可兑性；兑换性；自由兑换 RmKbnS$*q  
convertibility undertaking 兑换保证 dXY}B=C  
convertible 可兑换；可换股 P*?2+.  
convertible currency 可兑换货币 r SoT]6/   
convertible debenture 可转换债权证 x?0(K=h,  
convertible loan stock 可转换股的债权股额 Lnn^j#n  
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 ^HP$r*  
conveyance 转易；转易契；财产转让证书 Wx;%W"a  
conveyance of property 财产转让 IWN18
aaL?  
conveyance on sale 售卖转易契 Gk58VODo  
conveyancing fee 业权转易费 \KpJIHkBRy  
conveyancing scale charges 物业转易收费标准 <$uDN].T4  
cooling-off period 冷静期 si]MQ\i+  
co-owner 共同拥有人；分权共有人 v/]xdP^Z  
co-partner 共同合伙人 Y@ ;/Sf$Q  
co-partnership 共同合伙 8?EKF+.u|  
Copenhagen Stock Exchange 哥本哈根证券交易所 Te)%L*X  
core capital 核心资本 BgCEv"G5  
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons ,T 3M  
《适用于注册人的衍生工具场外交易活动的核心运作和财务风险管理机制》 '{JMWNY  
Core Principles for Effective Banking Supervision [Basle Committee] {~EsO1p  
《有效监管银行业的主要原则》〔巴塞尔委员会〕 sKiy
1Ww  
cornering “夹仓”；轧空；囤积居奇 1#>uqUxah  
corporate borrower 借款公司；借款机构 d--6<_q  
corporate business 公司企业；公司业务 u,72Mm>  
Corporate Communications Department [Stock Exchange of Hong Kong Limited] r`)'Kd  
企业传讯部〔香港联合交易所有限公司〕 +\PLUOk  
corporate customer 公司客户 n^G[N-\3  
corporate dealer 公司交易商 +W[{UC4b  
Corporate Finance Division [Securities and Futures Commission] 0_^3 |n  
企业融资部〔证券及期货事务监察委员会〕 t?weD{O  
Corporate Finance (D.T.C.) Limited 协联财务有限公司 B=_5gZ4Y  
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 M6]:^;p'  
corporate governance 公司管治 \Z~@/OVc
  
corporate income tax 公司所得税 Pa|*Jcr  
corporate investment adviser 公司投资顾问 5?j#  
corporate member 法团会员；公司会员〔香港联合交易所有限公司〕 Y3)*MqZlF  
corporate plan 公司计划 V%M@zd?u.  
corporate practice 执业法团 Iz#jR2:yn  
corporate profits tax 公司利得税 JGzEm>_m  
corporate savings 公司储蓄 T`I4_x  
corporate service tax 公司服务税 brCL"g|}  
corporate signature 法团的签名 nM8'="$  
corporation 法团；公司 6(A"5B=\  
corporation bond 公司债券 0Y~5|OXJ  
corporation stock 公司股证；地方债券〔英国〕 1Sns$t%b  
corporation tax 公司税 q8e]{sT'!  
correction phase of stock market 股市调整期 [zrFW g6N  
Correctional Services Industries Suspense Account 惩教工业暂记帐 daQJ{Cd,w  
corrective affidavit 修正遗产申报誓章 dt<P6pK-  
correspondent bank 代理银行 &)!N5Veb  
Cosmos Finance Limited 宇宙财务有限公司 `v/p4/  
cost 成本；费用；价格 *'n=LB8R  
cost centre 成本中心 {ueDwnZ  
cost competitiveness 成本竞争力 URr{J}5  
cost control 成本控制；成本管理 2'ws@U}lR  
cost convention 原值成本法；成本惯例 J}@.f-W\j  
cost effectiveness 成本效益；经济效益 _t X1z^  
cost efficiency 成本效率 FPE6H:'  
cost element 成本要素 #xq|/JWs  
cost flow 成本流转 YcSPU(  
cost input 投入资金 `RE K,^U  
cost management information system 成本管理资料系统 Q?Xqf7y  
cost of an asset 资产成本 -3y $j+  
cost of borrowing 借贷成本 'J0Ea\,if0  
cost of capital 资本成本；资金成本 H5gcP11r  
cost of installation 安装费 `[_p,,}Ir  
cost of issue 招股费用；发行股份费用 `Z2-<:]6&a  
cost of living 生活费用 ,;h}<("q  
cost of transmitting 传送费用 X4bZ4U*  
cost overrun 成本超支 ?*QL;[n1  
cost price 成本价格 U'}[:h~)  
cost price structure 成本价格结构 leXdxpc  
cost to the revenue 政府收入的损失；政府减少的收入 1l}fX}5%I;  
cost-benefit analysis 成本效益分析 4 `}6W>*R  
cost-benefit study 成本效益研究 niPqzi  
cost-book company 以成本帐原则组成的公司 3XUie;*`  
cost-effectiveness analysis 成本效益分析 Z+FhI^  
costing 成本计算；成本计算法 Fdx4jc13w  
costing and pricing policy 成本及定价政策 ,nniSG((3  
costing exercise 成本计算工作 ?Bd6<F-G  
costing review 成本检讨 9.Sv"=5gz  
cost-of-living allowance 生活津贴 
/EZ -  
cost-of-living index 生活指数；生活费用指数 a{}8030S  
cost-plus pricing 成本加成定价法 91FVe  
cost-push inflation 成本推动的通货膨胀 QA~Lm  
cost-recovery basis 收回成本的原则 wI[J>9Qn  
cost-related charges 依成本而定的收费 z Hl+P*)  
cost-related fee 依成本而定的收费 O
j7).U0;#  
co-surety 共同担保人 5*y6{7FLp  
co-trustee 共同受托人 A{Y/eG8  
cotton futures 期棉 Ht~YSQ~:y  
Council of SEHK 联交所理事会 y(**F8>?xE  
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 xUB{{8B:L  
counterclaim 反申索 bg*@N  
counterfoil 联页〔收据〕；存根〔支票〕；票根 SXV f&8  
counter-guarantee 反担保 OK:YnSk"  
counter-inflationary policy 反通货膨胀政策 ]rO/I
uB  
countersignature 副署签名；连署签名 VQ2
B|v  
country debt provisioning 债务国坏帐准备 e
=",58  
country of beneficial ownership 实益拥有国 1L_(n  
coupon 息票；赠券 h7}P5z0F  
coupon rate 息票利率 X/S%0AwZ  
cover 保证金；承保范围；补仓 mGUG  
cover note 临时保单 n=h!V$X  
cover short position 补仓；填平空仓 ^QTkre  
coverage 保额；承保范围 zgSv -h+f  
covered call 备兑认购期权 `S]DHxS  
covered option 备兑期权 B!1L W4^  
covered warrant 备兑认股权证 "
,"to  
crash 狂泻；暴跌；崩溃 DPlmrN9@=  
creation of new heads and subheads 开立新总目及分目 _&$nJu  
credit 信用；信贷；信用证；贷项 +Jq~39  
credit advice 贷项通知书 #4^D'r>pJ  
credit agency 征信所；信用调查机关 ~H626vT37  
Credit Agricole Indosuez 东方汇理银行 t)l^$j!h@  
credit arrangement 信贷安排 chU,));F  
credit balance 贷方结余 3hR3)(+1  
credit card 信用卡 v<]$,V]  
credit card scheme 信用卡计划  9E  
Credit Commercial de France 法国商业银行 | Fk9ME  
Credit Committee 贷款委员会 8ao>]5Rs3  
credit control 信贷管制 r 4+%9)  
credit conversion factor 信贷换算因数 N8`q.;qewz  
credit easing 放宽信贷 $"{I|UFC  
credit exposure 信贷风险 ^cIRP  
credit facility 信贷安排；信贷融通；信用透支 @9h6D<?  
Credit Guarantee Scheme 信贷保证计划 [F^j(
qTR  
credit item 贷项 lUM-~  
credit limit 信贷限额 J<ZG&m362p  
Credit Lyonnais 里昂信贷银行 /h K/
t;  
Credit Lyonnais Hongkong (Finance) Limited 香港里昂财务有限公司 iaQ3mk#  
credit rating 信贷评级 m/1;os5+8  
credit rating agency 信贷评级机构 R-BN}ZS  
Credit Review Committee [Hong Kong Monetary Authority] 信贷检讨委员会〔香港金融管理局〕 m)xz_Plc  
credit risk 信贷风险
!;&{Q^}  
credit sale 赊销；赊售 
l|  QQ  
credit side 贷方 PA${<wyBR_  
credit squeeze 信贷紧缩；收紧信贷 +C`zI~8  
credit to... 记入……帐目 R"{oj]d;$F  
credit to be given against tax 税款抵免 6w$p
L(  
credit transfer 信贷转帐；信用转帐 j:J7
  
credit union 储蓄互助社 e\H1

IR3  
Credit Union League of Hong Kong 香港储蓄互助社协会 YR0.m%U,  
creditor 债权人 x`zE#sD  
creditor's petition 债权人的呈请书 axiP~t2  
creditworthiness 信誉；信用可靠程度 jsIT{a*]  
creeping inflation 爬行式通货膨胀；温和通货膨胀；渐升通胀 SHUn<+/e  
criminal bankruptcy 刑事破产 jH]?vpP  
criminal bankruptcy order 刑事破产令 JO|xX<#:  
criminal bankruptcy petition 刑事破产呈请书 %`^{Hh`  
criterion for credit 授信原则 sj%\lq  
critical path analysis 关键路线分析法；要径分析法 hXP'NS`iv  
cross rate 套价；套汇汇率；交叉汇率 M[5fNK&nD  
cross-currency settlement risk 跨国货币结算风险 E>x,$w<?  
crossed cheque 划线支票 &v&e-|r8;  
crossed trade 交叉买卖；交叉盘买卖 "I
^pb.3  
Cross-Harbour Tunnel Passage Tax 海底隧道使用税 "I&,':O+  
cross-holding 相互持股；交叉持股 sKGR28e  
cross-margining 跨市场保证金制度 \t']Lf  
cross-referencing system 相互参照系统 5^GrG|~  
cross-subsidization 互相资助；互相津贴 |Ht~o(]&&/  
Crown Agent 英联邦代办 A&qZ:&(OM  
crude activity rate 粗略经济活动率 !wEz= i  
crude econometric model 粗略计量经济模式 q `^5<  
culpable insider dealing 应受谴责的内幕交易 } !RBH(m%  
cum dividend 连股息
8H2A<&3i  
cumulative appreciation 累积升值；累积增值 a3E.rr;b  
cumulative deficit 累积赤字；累积亏损 }Uunlz<  
cumulative dividend 累积股息 LE4P$%>H  
cumulative financial position 累积财政状况 2)+ddel<Z  
cumulative realized investment 累积的已实现投资 bRK[u\,  
currency 货币 0z=^_Fb  
currency adjustment factor 货币调整因子；币值调整因素 '645Fr[lg  
currency board arrangement “货币发行局”制度 LP5@ID2G  
Currency Board Operations Sub-Committee 货币发行委员会 Xe:e./@  
Currency Committee [Hong Kong Futures Exchange Limited] hGlRf_{  
货币委员会〔香港期货交易所有限公司〕 {t QZqqdn@  
currency crisis 货币危机 5jK9cF$>  
currency denomination 货币面值 g.eMGwonTJ  
currency futures 货币期货；外汇期货 >`D$Jz,  
currency futures contract 货币期货合约；外汇期货合约 JAP4Vwj%j  
currency in circulation 流通货币 s<fzk1LZ  
currency matching 货币配对 n*vhCeL  
currency note 纸币；钞票 Ox}a\B8  
currency option 货币期权 J={IGA  
currency swap 货币掉期；货币互兑；货币互惠信贷 SW*Yu{  
currency warrant 货币认兑证；货币认股权证 }Jk=ZBVjT7  
current account 往来帐户；支票户口；经常帐目 {N 0i 3e s  
current assets 流动资产 >r5s>A[YC  
current domestic value 现行本地价格  B/ACU  
current liabilities 流动负债 E3,Nc`'m9  
current market price 当时市价；现时市价 f|-%.,  
current price 当时价格；现时价格 uUI@!)@2  
current price series 当时物价计算数列 PvqG5-L~W  
current year rules of assessment 当年度评税规则 ""u>5f  
cushion 缓冲；缓冲时限〔债券〕 kJG0X%+w  
cushion of liquid assets 流动资产缓冲额；速动资产缓冲额 0N4+6k|  
custodian 保管人 m<| *  
custodian trustee 保管受托人 y?yWM8  
custody 保管 @DA.$zn&  
customer 客户 KPMId`kf  
customer lending 客户贷款 cuo'V*nWQ  
customer statement 客户对数单；客户结单 ":,J<|Oy  
cut loss “斩仓”；减少损失 %tJ@)  
cut margin “斩仓”
!O*uQB  
cut-off date 截止日期 xE%sPWbj  
cut-throat competition 割喉式竞争；恶性竞争 Vrx3%_NkQ  
cycle of activity 活动循环；商业循环 $WHmG!)*  
cyclical fluctuation 周期性波动 B0eKj=
y;  
cyclical inflation 周期性通货膨胀 qB44;!(  
cyclical nature of the economy 经济的周期性情况 8:)itYE  
eJtfQ@?  
D.A.H. Private Bank Limited安新私人銀行有限公司 !w=6>B^  
Dah Sing Bank Limited大新銀行有限公司 x
#,nR]C  
Dah Sing Finance Limited大新

顶 fPu,@ L  
^=V b'g3P~  
知识太多了 P gK> Z,  
(n3MbVi3LU  
要慢慢看
RYem(%jq  
谢谢斑竹了