一些有用的会计术语C

C: ^R@)CIQ  
ZSQiQ2\)  
calendar year figure 历年数字 Sr6'$8#>Y  
call 催缴通知；认购期权 49*f=gpGj2  
call deposit 通知存款；活期存款 JE9v+a{7  
call loan 短期同业拆借；通知贷款 ZNw|5u^N  
call margin 补仓；追加保证金 )m7%cyfC  
call market 短期同业拆放市场 x!GDS>  
call money 短期同业拆借；活期贷款 g3
kbsi7_:  
call option 认购期权；看涨期权 Gpxp8[ {  
call price 赎回价格；提前赎回价 U!|)M  
call warrant 认购认股权证；回购认股权证 lot`6]  
callable share 可收回股份；可兑付股份 @ ,X/Wf  
called up share capital 已催缴股本 ZzE(S  
Canadian Dollar [CAD] 加拿大元 O6y:e#0z  
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 j67a?0<C2U  
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 9y6u&!PZ\  
cancellation price 取消费 LD[\eJ_  
cap 上限 GW>F:<p  
capital 资本；资金 &qXobJRM  
Capital Accord 《资本协定》 =H;n$ -P  
capital account 资本帐；非经常帐 ]"V_`i7Z  
capital account commitment balance 资本帐承担额结余 ZXQ5fBx  
Capital Adequacy Directive [CAD] 《资本充足指引》 ENhLonMeV  
capital adequacy ratio [CAR] 资本充足比率 ; j
.d  
capital allowance 资本免税额 8X`DFeJ  
capital alteration 资本变更 3 twA5)v  
capital and liabilities ratio 资本负债比率 zS;ruK%2  
capital and liquidity requirement 资本与流动资金的规定 k)>H=?mI  
capital appreciation 资本增值 Ql5bjlQdO  
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〕 o i'iZX  
capital assets 资本资产 ),N,!15j,  
capital at risk 风险资本 %W D^0U|  
capital base 资本基础；资金基础 q#AEu xI1  
capital charges 资本支出；资本费用 M(+Pd_c6  
capital commitment 资本承担 8+w*,R
y`  
capital contribution certificate 出资证明书 ]}/Rl}_  
capital convergence 划一资本充足比率 /a32QuS  
capital cost 资本成本；建设成本；建设费用 G$Mf(S'f  
capital cover 资本保证 (k!7`<k!Y  
capital deficit 资本亏绌；资本赤字 tdRvg7v,N%  
capital divided into shares 资本分成股份 L3I$ K+c  
capital element 资本因素；资本部分 F*U(Wl=  
capital equipment 资本设备 }b54O\,  
capital expenditure 资本开支；非经常开支 ~|=D.}#$  
capital expenses 资本费用 p}pRf@(`\  
capital financing 筹集资本；以非经常收入支付非经常开支的结算 ZJs~,Q  
capital flow 资金流量 D1y`J&A>Q  
capital formation 资本形成；集资 -hnNaA  
capital formation figure 资本组合数字 G)s.~ T  
capital fund 资本基金 <1I4JPh>x  
capital gain 资本增益；资本增值 f{VV U/$  
capital gains tax 资本增值税 |Yw k  
capital goods 资本财货；资本货物 6inAnC@I  
capital grant 非经常补助金；非经常拨款；建设补助金 
>C_G~R  
capital grant cycle 建设补助金周期 Ich^*z(F$  
capital injection 注入资本；注资 zl8M<z1`1  
capital input 投入资本 Ti)Me-g  
capital intensity 资本密集度 cu>(;=  
capital intensive 资本密集 }6a}8EyFP  
capital investment 资本投资 %( 7##f_  
Capital Investment Fund 资本投资基金 9oc_*V0<  
capital loss 资本损失 If'2 m_  
capital maintenance 资本保值；资本保留 !%65YTxY-  
capital market 资本市场；资金市场 LI.WcI3uS  
capital market instrument 资本市场票据 <Mvniz  
capital money 资本款项 ':_9o5I
 
capital money subject to a trust 信托财产资本 ktfm
  
capital movement 资本流动 JqO1 a?H  
capital nature 资本性质 I;JV-jDM  
capital outlay 资本支出 BJ5
MCb.w  
capital portion 资本部分 $`GlXiV  
capital profit 资本利润 fmK~
?  
capital project 基本工程项目；非经常开支项目 ^dLu#,;  
capital receipt 资本收入 MkMDI)Y|  
capital redemption 资本赎回 Y910\h@V  
capital redemption business 资本赎回业务 yH"i5L9
 
capital redemption contract 资本赎回合约 DQK?y=vf  
capital redemption reserve 资本赎回储备 [(Z(8{3i  
capital reduction 资本减缩；减资 tx d0S!  
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] Z#@  
股本削减计划〔香港联合交易所有限公司〕 Zfk
]Z9Y
O  
capital repayment 偿还资本 2LN6pu  
capital reserve 资本储备；后备资本 X7-*`NI^  
capital revenue 资本收益；非经常收入 sDNWB_~  
capital spending 资本开支；资本支出；非经常开支 \;MP|:{pU  
capital stock 股本  b}NNkM  
capital stock subscription 认缴股本；认购股本 NUVKAAgMX  
capital subsidy 建设津贴；基本建设津贴 $)NS]wJ]3  
capital subvention 非经常资助金 O0jOI3/P%  
capital sum 资本额  mhrF9&s  
capital tax 资本税 s.7=!JQ#]p  
capital transfer tax 资本转移税 %`
k [xz  
capital turnover 资本周转率 9NwUXh(:(  
capital value 资本价值 `l'T/F\  
capital works project 基本工程项目 `PAQv+EYz  
Capital Works Reserve Fund 基本工程储备基金 |HT7m5tu4  
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 QBXEM=  
capitalization 资本化；资本总额 m2^vH+wD  
capitalization of interest 利息化作本金 >x*[izr/K  
capitalized interest 化作本金的利息 9soEHG=P  
capitalized loan 转作资本的贷款 ',g%L_8Sq  
capitalized value 资本还原值；资本化价值 o3+s.7 "  
capitation grant 按人计算的补助金 rP]|`*B  
captive insurance business 专属自保保险业务 _D}3``  
car insurance 汽车保险 4o M~  
Caribbean Development Bank 加勒比开发银行 Lqxhy s  
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] vrb@::sy0T  
意大利嘉利堡银行 v\|jkzR5Y  
cartel 同业联盟；卡特尔 `w#VYs|k  
cartelized rates system 联营式利率制度 nxV!mh_  
cash 现金；现款 OEaL2T  
cash accounting system 现金会计制度 6oLOA}q   
cash acquisition 以现金投资所得的资产 eb`3'&zV&)  
cash allowance 现金津贴 &c!6e<o[p  
cash assets 现金资产 vC>2%Zgf-  
cash at bank 银行现金；银行存款 W7A!QS  
cash balance 现金结余 O^CBa$  
cash basis 现金收付制；收付实现制 uQc("F  
cash basis accounting 现金收付制会计；收付实现制会计 F-zIzzb&O  
cash bonus 现金红利 h[qZM  
cash book 现金出纳帐；现金簿 ?7wcv$K5  
cash client 现金客户 k^|z.$+  
cash commission rebate 现金回佣 ]@Y!,bw&  
cash compensation 现金补偿 IrZ\;!NK  
cash contribution 现金承担额；现金分担额 &4ev
h<z  
cash cost 直接费用；现金成本 >3D1:0Sg  
cash coupon 现金礼券 Vx.c`/  
cash credit 现金信贷 X<IW5*  
cash deficit 现金赤字 oS$7k3s fj  
cash deposit and withdrawal 现金收支 40MKf/9  
cash disbursement journal 现金支出日记簿 \:Tq0|]Px  
cash disbursement slip 现金支出传票；现金支出单 9d|8c > I  
cash flow 现金流量；银根 8/j|=Q,5  
cash flow lending 流动现金放款；无抵押融资 R98YGW_ dT  
cash flow statement 现金流量表；现金流动表 ^@8XJ[C,_  
cash flow surplus 现金流量盈余 `},:dDHI  
cash in hand 库存现金；手头现金 :k?`gm$  
cash in till 备用现金 ;/
kd.Q  
cash in transit 运送中现金；在运现金 B|a<=
~  
cash input 投入现金 Dksn  
cash input figure 现金投入数字 Drtg7v{@\  
cash limit 现金支出限额；现金限额 M2ex 3
m  
cash margin 现金保证金 G{6@]72  
cash market 现货市场；现金交易市场 ?jfh'mCA  
cash offer 现金要约；现金补偿额 8hS^8  
cash payment 现金付款；现金支付 J \|~k2~  
cash position 现金头寸 K
RlJKd{  
cash price 现金价格 8tSY|ME  
cash receipts journal 现金收入日记簿 oQh;lb  
cash receiving slip 现金收入传票；现金收入单 r=3`Eb"t  
cash settlement 现金结算 iJhieNn  
cash surplus 现金盈余 e eN`T&cI  
cash with order 订货付现；凭票即付 kSEA  
cashier's order 银行本票 Y>aVnixx<  
cashier's order outstanding 未承兑的银行本票 U/{t"e  
cash-limited subhead 有现金支出限额的分目 sryA(V  
cash-sweep 现金彩票活动 X=-=z5  
casual client “散客”；“散户” 2~/`L=L  
CCASS Depository 中央结算系统证券存管处 XdDQ$'*X  
CCIC Finance Limited 中芝兴业财务有限公司 SujEF`"  
cedant 分出者 VtzZ1/JE  
ceding company 分出公司 Pi=FnS  
ceding insurer 分出保险人 aWimg6q  
ceiling 上限 |-vyhr0  
ceiling price 最高限价 'fK=;mM  
central bank 中央银行 [sG`D-\P[  
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 *A!M0TK?i,  
central banking 中央银行业务 A4(L47^  
central banking function 中央银行职能 XM!oN^  
Central Clearing and Custodian System 中央结算及托管系统 "Cxj_V@\  
Central Clearing and Depository System 中央结算及存管系统 16eP
7s  
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 }2S!;swg+  
central clearing house 中央结算所 6!0NFP~b  
central clearing system 中央结算制度；集体交收系统 _YR#J%xa  
central custody system 中央托管系统 eD7\,}O  
central depository 中央存管处 KL?<lp"  
central depository system 中央证券存管制度 |0Fo{  
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 8*&-u +@%  
central rate 中央汇率；中心汇率 B/3~[ '  
Central Registration Hong Kong Limited 香港中央证券登记有限公司 }N-UlL(  
Central Tender Board 中央投标委员会 XelFGTE  
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统；世达结算系统 W20- oZ8  
centralized budgetary and payments system 集中预算及支付制度 .(Ux1.0C  
centred 12-month moving average 十二个月定位移动平均数 >.P*lT  
certificate of approval 批准证明书 qU6!vgM&  
certificate of beneficial entitlement to property 资产权益证书 gmu.8  
certificate of compliance 合格证明书；合约完成证明书 b/*QV0(  
certificate of deposit [CD] 存款证 q*R~gEi#yk  
certificate of exemption from estate duty 豁免遗产税证明书 i/ o  
certificate of incorporation 公司注册证书；法团注册证书 `2U,#nZ 4  
certificate of incorporation of registered trustees 注册受托人法团证书 V9<E`C  
certificate of indebtedness [CI] 负债证明书 chD7^&5]  
certificate of insurance 保险证书 bny@AP(CY+  
certificate of interest 权益证明书；息票 rkS'OC  
certificate of means 资产证明书 +Q_xY>ej  
certificate of participation 参与证明书 0e"KdsA:<U  
certificate of payment of profits tax 缴付利得税证明书 "Vc|D (g  
certificate of preference 特惠税证 bZWR.</  
certificate of rateable value 应课差饷租值证明书 YdvXp/P:|  
certificate of registration 登记证书；注册证明书 X
)]>E]X  
certificate of satisfaction 清偿证明书 !V#*(_+n  
certificate of transfer 转让证明书 ?xKiN5q"6  
certificate to bearer 不记名证明书 O<!^^7/h0  
certification 核证 R-n%3oh  
certification fee 核证费 6C.!+km  
certified cheque 经银行证明可兑现的支票 P[H`]q|  
certified public accountant [CPA] 执业会计师 n}Thc6f3D  
certified statement 经证明的报表 Rq(+zL(f  
cessation of business 停业 mhIGunK;+  
cession 分保 zB y%$5~Fw  
C.F. Finance Company Limited 浙一财务有限公司 u]B b^[  
chance 机会；中彩机会 L ~Vw`C  
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 V^qBbk%l>D  
change of domicile 迁册 >/.jB/q  
change to estimates 修订预算 /:A239=+?  
change to the approved estimates of expenditure 核准开支预算的变动 gjT`<CW  
charge 费用；押记；抵押 oIE(`l0l  
charge number 税单号码 y'f-4E<  
charge on assets 资产的征税 "AJ>pU3  
charge upon general revenue 从政府一般收入中拨款支付 `$ bQ8$+Ci  
chargeable 可予征收；应课税的 jc6~V$3  
chargeable agreement for sale 可予征收印花税的买卖协议 nC/T$ #G  
chargeable income 应课税入息 "OUY^ cM  
chargeable normal trading receipt 应课税的一般营业收入 X+emJ&Z$@  
chargeable profit 应课税利润 '%Oo1:wJ  
chargeable to tax 应课税 $
?: -A  
charged to... 记入……帐目 RToX[R;1E  
chargee 承押记人 0=`aXb-  
charge-holder 受押人
H!y@.W{_  
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 @AG=Eq9<o  
charging order 押记令 yF` (GU  
chargor's right 押记人的权利 P'_ aNU  
charitable donation 慈善捐款 xop\W4s_  
charitable trust 慈善信托 `,GFiTPd  
charity property 慈善财产 )CL/%I,^  
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 /%?bO-  
charter 章程；特许权 >)+U^V  
charter of incorporation 成立章程 uTbMp~cYB  
chartered accountant 特许会计师 (o6u^#6  
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 W#b++}S  
Chartered Institute of Public Finance and Accountancy [United Kingdom] mMhe,8E&  
特许公共财政及会计学会〔英国〕 _;(QMeR  
charterer 承租人 3joMtRB>;  
Chase Manhattan Asia Limited 美国大通亚洲有限公司 \hzx?  
Chase Manhattan Bank 美国大通银行 3_VWtGQ  
chattels 实产 qj*BV  
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 /e*<-a  
Che Hsing Finance Company Limited 浙兴财务有限公司 z9#jXC#OdN  
check-and-balance system 制约平衡制度 f}FJR6VO  
Chekiang First Bank Limited 浙江第一银行 R<h0RKiM@  
cheque 支票 OK}8BY  
Chiao Yue Finance Company Limited 侨裕财务有限公司 gJOswN;([  
Chiba Bank, Ltd. 千叶银行 )[sSCt]  
Chicago Board of Options Exchange 芝加哥期权交易所 #@5 jOi  
Chicago Board of Trade 芝加哥交易所 CA"`7<,  
Chicago Mercantile Exchange 芝加哥商品交易所 n |,}   
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 4P24ySy9F  
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 B;{sr'CP  
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 9qZ|=r]y'  
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 SLd9-N}T  
child allowance 子女免税额 MT&q~jx*  
China & South Sea Bank Limited 中南银行 \v9<L'NP)  
China Affairs Committee [Hong Kong Futures Exchange Limited] e8]mdU{)  
中国事务委员会〔香港期货交易所有限公司〕 @D<Q'7mLh  
China concept stock 中国概念股 ~b4fk^u`+  
China Construction Bank 中国建设银行 }>j1j^c1='  
China Development Division [Stock Exchange of Hong Kong Limited] ?~VevD  
中国发展科〔香港联合交易所有限公司〕 T5U(B3j_  
China Economic News 《中国经济新闻》 H @E-=Ly  
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 }% |GV  
China State Bank Limited 国华商业银行 R?%|RCht1  
Chinatrust Commercial Bank, Limited 中国信托商业银行 inGH'nl_  
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 ~u-`L+G"6  
Chinese Bankers Club, Hong Kong 香港银行华员会 h"nv[0!)  
Chinese Banks' Association 香港华商银行公会 0$nJd_gW_  
Chinese Gold and Silver Exchange Society 金银业贸易场 U`'w{~"D%  
Chinese New Year bonus 年奖；年终花红 :(x 90;DW  
chit fund 银会 /%N~$ &wW  
Chiyu Banking Corporation Limited 集友银行有限公司 wA)R7%&  
Chiyu Finance Company Limited 集友财务有限公司 XlNB9\"5  
Cho Hung Finance Limited 朝兴金融有限公司 s*}d`"YvH  
choses in action 无形动产；据法权产 0$49
X  
chronological book 序时帐簿 PsD]gN5"  
Chubu Securities Finance Company 中部证券金融公司 sAc)X!}  
Chung Khiaw Bank Limited 崇侨银行 0P53dF  
Chung Nan Finance Company Limited 中南财务有限公司 BQ&h&57K  
Chuo Trust & Banking Co., Ltd. 中央信托银行 /L[:C=u  
Chuo Trust Asia Limited 中央信托亚洲有限公司 }`^<ZNkb/  
Citibank, N.A. 万国宝通银行 `}Hnj*  
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 1$2Rs-J  
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务（香港）有限公司 CUw 9aH  
Citicorp International Limited 万国宝通国际有限公司 1r w>gR  
civil debt 民事债项 qOa-@
M
N  
Civil Service Pension Reserve Fund 公务员退休金储备基金 oq<#  
claim 申索；索偿；债权 Bp6Evi  
claim equalization fund 申索平衡基金 -XY]WWlq  
claim for refund of property tax 申请发还物业税 (/Y gcT  
claim of debt 债权申索 &q` =xF  
claim on bank 对银行的债权 QnOa?0HL/  
claim to dividend 摊还债款申索 p|bpE F=U  
claimant 申索人；索偿人 ~E`A,  
claims statistics 申索统计数字 AAl`bhx'n  
class of insurance business 保险业务类别 "ChBcxvxb:  
class of property 财产类别 z?YGE iR/}  
claw-back 递减率 eZJOI1wNp  
clearance cost 清拆成本 i|d41u;@  
clearing 结算；票据交换；清算  y.eBFf  
clearing account 结算帐户 ;NPb  
clearing and settlement system 结算和交收系统 %r,2ZLZ  
clearing balance 结算差额 hQ8{ A7  
clearing bank 结算银行 >\p}UPx  
clearing cheque 交换支票 ,!py n<_  
clearing house 结算所；票据交换所 YGn:_9  
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 02S(9^=  
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 2Uk8{d  
clearing member 结算会员 <*5D0q#~"  
Clearing Members' Fund 结算会员基金 3 \WdA$Wx  
clearing participant 结算参与者 >) :d38M  
clearing rebate 结算费用的回佣 b
o"I:)n;  
Clearing Rules [SEHK Options Clearing House Limited] Tp6ysjao  
《结算规则》〔联交所期权结算所有限公司〕 },L[bDOV07  
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 f!Ie  
Clerk to the Board of Review 税务上诉委员会书记 r#~6FpFVK^  
client 客户；委托人；当事人 `4p
9K  
client agreement 客户协议 BzUx@,  
client confidentiality 客户保密的责任 ) D`_V.,W  
client money 客户款项 BZ T%+s;u9  
client statement 客户结单 wb9
zJAsc  
clients fund 客户资金 }w@nZG ^&  
close 结算；收市；收盘 Y\x Xo?  
close a position 平仓；轧平头寸 Qqaf\$X  
close company 股份不公开的公司 J8D-a!  
close higher 收市时价位较高 QBo^{],  
close lower 收市时价位较低 tr}$82Po  
close mixed 收市时荣辱互见 wLbnsqa  
close of exchange 交易所停市 Y{'G2)e  
close of financial year 财政年度终结 DpR%s",Q  
close out 平仓 U5PCj ]-Xt  
close out a long position 平长仓 8UZEC-K  
close out a short position 平空仓 Te/)[I'Tn  
close steady 收市时价格稳定 Y+7v~/K=  
close the gap 弥补差距 Q'Tn+}B&  
closed position 平仓 /][U$Q;Ke  
closed-end investment corporation 股份固定的投资公司 ljCgIfZ_4  
close-out price 抛售价格 w/<hyEpxg  
closing account 决算帐户 n#fg7d%  
closing balance 期终结余；收市结余 >y@w-,1he  
closing price 收市价；收盘价 K&h|r`W(  
closing quotation 收市价；收市行情 ^YZ#P0 y  
closing rate 收市汇价；收盘汇率 MG@19R2s  
closing transaction 平仓交易 Dx%fW`  
clothing levy 成衣税 ;g*6NzdA  
club deposit 零存整付存款 (^4%Fk&I-  
Code of Aid 《资助则例》 7> QtO  
Code of Banking Practice 《银行营运守则》 32Z4&~I  
Code of Best Practice [Stock Exchange of Hong Kong Limited] d
A~6{*)  
《最佳应用守则》〔香港联合交易所有限公司〕 U#P#YpD;==  
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〕 y%y#Pb|  
Code of Conduct for Persons Registered with the Securities and Futures Commission q.t5L=l^ r  
《证券及期货事务监察委员会注册人操守准则》 mB~&nDU  
code of practice 实务守则；经营守则；执业守则 PrcM'Q  
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 $p@g#3X`  
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 h^)2:0#{I  
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 dd+).*  
Code on Pooled Retirement Funds 《集资退休基金守则》 xVPGl
U  
Code on Share Repurchases [Share Repurchase Code] I|:j~EY  
《公司购回本身股份守则》〔《股份购回守则》〕 aU!
UY(  
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 @mazwr{B  
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 -wt2ydzos  
co-debtor 共同债务人 b,W'0gl  
co-financing scheme 共同融资计划 kShniN  
cognizance 证明令 ublY!
Af
 
coin 硬币 YGO@X(ej,  
coin replacement programme 硬币取缔计划 5W48z%MN  
coin set 套装硬币 fYi!Z/Ck2  
coinage 硬币 )qIK7;  
Coinage Security Fund 硬币发行基金 hdB[H8Q  
cold call 主动与准客户接触 )Fw)&5B!  
collapse in prices 价格下泻；价格下挫；价格暴跌 !|/fVWH  
collateral 抵押品 N@$%0!  
collateral bond 担保债券 qGqu/$bh  
collateral loan 抵押贷款 '9gI=/29D  
collateral security 附属抵押品 /~[R u  
collection 征收；收取 JNz0!wi  
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 
df'g},_  
collection of betting duty 收取博彩税 #u$z-M !  
Collection Office [Inland Revenue Department] 收税处〔税务局〕 `vSsgG  
collective consumption 集体消费 ){:aGGtko  
Collector 收税主任 v
(O.GhJ@  
Collector of Rates 差饷征收官 ;=OH=+Rl  
Collector of Stamp Revenue 印花税署署长 ^xwFjQXx  
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 (Wqhuw!u  
combined surplus 合并盈余 (
YOgQ)},  
combined visible and invisible trade account 有形及无形贸易合并帐目 I .ty-X]  
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 kR]SxG9  
commemoration coin 具纪念性的硬币 2cg z n@  
commencement of winding-up 清盘开始 ,Mc2dhq  
commerce and industry sub-index 工商分类指数 Mm!saKT%  
commercial activity 商业活动 Vvj]2V3  
commercial bank 商业银行 8rYK~Sz  
Commercial Bank Act of Norway 《挪威商业银行法》 ]N_^{k,  
Commercial Banks Law 《商业银行法》 fn
a>>  
commercial borrowing 商业借款 gOM`I+CwT  
Commercial Code of Japan 《日本商法》 pS;d
vZ  
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 D.b<I79bX  
commercial invoice 商业发票 val<N293L>  
commercial letter of credit 商业信用证 `%3p.~>  
commercial loan 商业贷款；商业放款 {)qP34rM  
commercial paper 商业票据 ~tvoR&{I  
commercial paper market 商业票据市场 GB3B4)cX4Y  
commercial registry 商业登记处 : 4WbDeR  
commercial return 商业回报 l0{DnQA>I  
commercial sale 商业销售 P}`1#$  
commercialization 商品化 ?xZmm%JF  
commercially viable 具商业利益；有利可图 }q W aE  
Commerzbank AG 西德商业银行 k;5}@3iQ  
commission 佣金；委员会 !%r`'|9y  
Commission des Operations de Bourse of France 法国证券事务监察委员会 3~ZVAg[c  
commission house 佣金行；代办行 s_!Z+D$K  
commission payable 须付的佣金 ~x:]ch|  
commission rebate 佣金回扣 -;$/<  
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 =1\wZuK#  
Commissioner of Banking 银行监理专员〔银监专员〕 c^IEj1@}'?  
Commissioner of Estate Duty 遗产税署署长 (qN(#~  
Commissioner of Inland Revenue 税务局局长 GcW}<g}  
Commissioner of Insurance 保险业监理专员 bf/loMtD  
Commissioner of Rating and Valuation 差饷物业估价署署长 ?y)X$D^  
commitment 承担；已承担的开支；承担额；承担项目 8zWPb  
commitment fee 承诺费 [Gy'0P(EQ  
Committee of the Hong Kong Association of Banks 香港银行公会委员会 V?BVk8D};  
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 Pl
tju4.:C  
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 K3DJ"NJ<Ji  
Committee on Payment System [Hong Kong Monetary Authority] &NeYKh?  
支付系统委员会〔香港金融管理局〕 {W<-f?  
Committee on Unit Trusts [Securities and Futures Commission] jqWvLBU!  
单位信托委员会〔证券及期货事务监察委员会〕 ^6>|!  
Commodities Dealers' Deposit Fund 商品交易商按金基金 qI*1+R}  
Commodities Trading Commission 商品交易事务监察委员会 a HL '(<  
commodity 商品 -<]_:Kf{;&  
commodity classification 商品分类法 Q0\5j<'e  
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 t}*!UixE  
commodity dealer 商品交易商 (t$/G3E  
commodity exchange 商品交易所 cV,Dl`1r  
Commodity Exchange Compensation Fund 商品交易所赔偿基金 Po.BcytM  
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 P'9io!
Z-s  
commodity flow method 商品流动法；商品流通法
WI_mJ/2  
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 ]_8I_VcQ  
commodity futures contract 商品期货合约 }92lr87  
commodity market 商品市场 !p2,|6Y`y  
commodity tax 商品税 D(U3zXdO  
commodity trading adviser 商品交易顾问 @(fY4]
K  
commodity trading adviser's representative 商品交易顾问代表 ilpZ/Rs  
commodity trading advisory contract 商品交易顾问合约 agT[y/gb  
commodity warrant 商品期权证 e~]e9-L>I  
commodity-based investment 以商品为基础的投资 }yDq\5s Q[  
common fund 共同基金 v:1Vli.  
common property 分权共有财产 9mphj)`d;#  
common share 普通股 gEHfsR=D6  
common stock 普通股 ArzsZ<\//  
Commonwealth Bank of Australia 澳洲联邦银行 d ovwB`5  
Commonwealth Development Corporation 英联邦发展公司 ^l&4UnLlc  
Commonwealth Finance Ministers Conference 英联邦财长会议 XYF~Q9~  
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 ^)^|;C\`  
Commonwealth income tax 英联邦入息税 |o=ST  
Commonwealth Preference 英联邦特惠制 t`t:qko  
communal property 公有财产；公有产业 5XO'OSdYq  
communication expenses 通讯费用 eAKQR  
Community Preference 欧共体特惠制 !&p:=}s  
commutation of pension 退休金的折算 }IkEyJsk  
commuted gratuity 折算酬金 h_
GBx|c  
commuted pension gratuity 经折算的退休酬金 W;]UP$5l  
Companies Act [United Kingdom] 《公司法令》〔英国〕 ./y[<e  
Companies Handbook 《上市公司手册》 ]V^.!=gh$  
companies inspector 公司检查员 6v O)s!b  
Companies Liquidation Account 公司清盘帐户 6-14Htsk6  
Companies Ordinance: Information to be Included in a Rights Issue Prospectus 4Olv8nOe<  
《公司条例：供股章程须载有的资料》 aw%v
u  
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》 )"jn{%/t  
Companies Registration Officer 公司注册主任 ]{+M>i[  
Companies Registry 公司注册处 [k7N+W8  
Companies Registry Trading Fund 公司注册处营运基金 fUKdC\WL  
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 LY:?OGh  
Company Formation and Enforcement Division [Companies Registry] |O+>#  
公司成立及条例执行部〔公司注册处〕 qS}RFM5|  
company in which the public are substantially interested 由公众拥有相当权益的公司 BBE1}V!u  
company limited by guarantee 担保有限公司 ^^3va)1{!  
company limited by shares 股份有限公司 x][9ptrh  
company register 公司登记册 ^1yTL5#:Vw  
company registration fee 公司注册费 <&EO=A  
company with limited liability 有限法律责任的公司 "|r^l  
company's memorandum 公司组织章程 #r^@*<{^  
company's reserve 公司储备 pjs9b%.  
comparative advantage 比较优势；比较利益 c0Ro3j\p  
compensation 补偿金；赔偿 q=% C (  
Compensation Committee [Stock Exchange of Hong Kong Limited] Y1aF._Z  
赔偿委员会〔香港联合交易所有限公司〕 jsi#l  
compensation from insurance 保险赔偿 ( WtE`f;Q  
compensation fund 赔偿基金 _6S b.9m  
compensation fund levy 赔偿基金征费 >c\v&k>6.  
compensation rate 补偿率 )F#<)Evw  
Compensation Review Committee 赔偿检讨委员会 $]U5  
compensation scheme 赔偿计划 ]op^dW1;0_  
compensation trade 补偿贸易 bo!]  
compensation value 补偿值 ~eOj:H  
compensatory payment 补偿付款 {G1aAM\Hz  
competition and pricing strategy 竞争与定价策略 1L=Qg4 H  
competitive edge 竞争优势 s]<r  
competitive price 具竞争力的价格 v\9,j  
competitive tender 竞争性投标 cU5"c)$'  
Compliance Committee [Stock Exchange of Hong Kong Limited] 2T(,H.O  
监察委员会〔香港联合交易所有限公司〕 IQi[g~E.5  
component of expenditure 开支组成部分 m/c&/6nk  
Composite Consumer Price Index 综合消费物价指数 9_A0:S9Z  
composite index 综合指数 SAE'?_  
composite rating 综合评级  1C,C)  
composite return form 综合报税表 .6 ?>t!&W  
Composite Securities and Futures Bill 《证券及期货综合条例草案》 FDd>(!>  
composite tax return 综合报税表 E<#4G9O<  
composition 组合成分；债务重整协议 ZR-s{2sl  
composition of earnings 收益组合成分 CBnouKc:  
compound increase 复合增加率；复合增长率 .Lr)~  
compound interest 复利 G<^]0`"+)t  
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 :UDn^(#  
comprador note 买办票据 cYWy\+  
comprador order 买办付款令票 OQL09u  
comprehensive income tax 综合所得税 b~Pxgfu"  
comptroller 审计主任 Y^ZBA\D2,k  
compulsory liquidation 强制清盘 h;ol"  
compulsory winding-up 强制清盘 *v nxP9<  
computation 计算；计算表 Rp`_Grcd  
computational procedure 计算方法 +`s&i%{1>  
computer audit programme 电脑审计程序；电脑核数程序 h6T/0YhWLP  
concentrated position 集中持仓量 ['OCw {<  
concentration risk 资金集中风险；集中融资风险 1S[5#ewB;j  
concept stock 概念股 Gz[ymj)5  
concession 特许权；宽减措施；优惠 e=n{f*KG`  
concession contract 特许经营权合约 F`BgKH!  
concessionary rate 优惠率 HLoQ}oK|K  
concordat 协定；契约；国际监管条约 l@Eq|y,  
condition 条件 Q(;B)  
conditional endorsement 附有条件的背书 OBw`!G*w  
conditional offer 有条件要约 78a
-3){  
conditional sale agreement 有条件售卖协议 VmOFX:
j!,  
conditions of tender 投标章程 bDFCZH-:'O  
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》 (&P0la1  
conduct of business standard 业务操守准则 gR-Qj  
Confidentiality Understandings 保密谅解文件 [#>$k 6F*  
confirmation letter 确认书 ZP63Alt  
confirmation of mail transfer 信汇证明书 u_6B
HsU  
Confirmation of Payment 已缴税证明书 IzGB  
confirmed letter of credit 保兑信用证 R<lNk<  
confirming bank 保兑银行 ]zvVY:v  
confiscation order 没收令 R0hctT1j  
connected transaction 关连交易 4`UL1)A]  
consensus capitalism 共识资本主义 C>:/(O  
conservative investor 保守投资者 T$8@2[  
consideration 代价；对价；约因 ZH;y>Z  
consideration issue [listing method] 代价发行〔上市方式〕 u$%D9Z^  
consideration other than cash 现金以外的代价 g",wkO|  
consignee 收货人；代售人 d(DX(xg  
consignment 托运；寄售 :<t{ =0G  
consignor 付货人；托运人；寄售人 8G5)o`  
consolidated account 综合帐目 \Sw+]pr~  
consolidated account expenditure 综合帐目开支 yK&*,J |  
consolidated balance sheet 综合资产负债表 ANFg]g.Az  
consolidated cash deficit 综合现金赤字 .?i-rTF:  
consolidated cash surplus 综合现金盈余 C'8!cPFVv  
consolidated enterprises sectorial index 综合企业分类指数 EOBs}M
;  
consolidated net earnings 综合净收益；综合净盈利 jI{~s]Q  
consolidated net profit 综合净利润；综合纯利 m,@1LwBH  
consolidated policy 综合保单 F[7Kw"~J  
consolidated price 综合价格 d@D;'2}Yc  
consolidated profit and loss account 综合损益帐；综合损益表 X@yr$3vC  
consolidated public sector expenditure 公营部门综合开支 e:$
7^Y,U/  
consolidated revenue account 综合收入帐 o/dMm:TF  
consolidated shareholders' fund 综合股东资金 W) 33;E/}  
consolidation of shares 股份合并 K{zCp6  
consolidation period 巩固期；“牛皮靠稳”阶段；大涨后的调整期 2GiUPtO&Gj  
consortium company 财团公司 FM9X}%5nu9  
consortium loan 银团贷款 ;Y@!:p-H  
constant dollar figure 固定币值 %l
8*t$8  
constant market price 固定市价 4#@W;'  
constant price 固定价格 UKKSc>D1  
constant price series 固定物价计算数列 &
$b\=  
constant rate 固定比率 @3-,=x  
constituent stock 成分股 %K%^ ]{  
constitution 章程；组织章程 uEScAeQXsI  
construction output 建造产出量 'nlRY5@2  
constructive trust 法律构定信托 7>'uj7r]=  
consultant accountant 顾问会计师 e' U"`)S  
consultant's fee 顾问费 %Le:wC  
Consultation Paper on Proposed Regulation on Share Margin Financing UK"}}nO@e  
《监管股票按贷财务的建议谘询文件》 ':!3jZP"m  
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability yV J dZI  
《有关联交所检讨董事资格的程序的谘询文件》 G%7 4v|cd  
consumer behaviour 消费者行为 S(>@:`=  
Consumer Council 消费者委员会 n%0]V Xx#  
consumer credit financing operation 消费者信贷业务 2/v35
| ?  
consumer demand 消费者需求 6Iv(  
consumer durables 耐用消费品 2ec$xms  
consumer expenditure 消费开支 tLD~  
consumer goods 消费品 *t#s$Ga  
consumer market 消费市场 poXLy/K  
consumer price 消费物价 @%EE0)IA  
Consumer Price Index [CPI] 消费物价指数 XOysgX0g  
Consumer Price Index (A) 甲类消费物价指数 gf68iR.Gs  
Consumer Price Index (B) 乙类消费物价指数 HDF!`  
Consumer Price Index Classification System 消费物价指数分类法 o%Be0~
n'  
Consumer Price Index Report 《消费物价指数月报》 AezvBY0'`z  
Consumer Price Index series 消费物价指数系列 J+)'-OFt0  
consumer price inflation 消费物价上涨 MvFM,  
Consumer Representative Action Fund 消费者集体诉讼基金 J$#h(D%  
consumer sentiment 消费意欲 &jV9*  
consumer spending 消费开支；消费支出 ?~"`^|d  
consumption expenditure 消费开支 ^w:OS5%R  
consumption pattern 消费模式 0W T#6D  
consumption product 消费产品 *M> iZO*@  
consumption tax 消费税 JcTp(fnW.~  
contango 交易延期费；延期交割费；期货溢价 .7 (DxN  
contingencies warrant 紧急拨款令；应急支款授权书 V&Xi> X8  
contingency 应急费用；意外开支准备金 y4xT:G/M  
contingency allowance 应急准备金 E /fw?7eQ  
contingency sum 应急费用；意外开支准备金 4GG1E. z}  
contingent assets 或有资产 SXRdNPXFO  
contingent debt 或有债权；待确定债务 <91t`&aWW  
contingent interest 待确定的权益 *2JH_Cj`  
contingent liabilities 或有负债 o {=qC:b  
contingent profit 或有利润 ?xtt7*'D  
contingent right 或有的权利 kAZC"qM%i  
continue to hold a deposit 继续持有存款 R*s* +I  
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 V#ndyUM;  
continuing rent 连续租金 kCima/+_  
continuing trustee 留任受托人 8
G0  
continuous licensing system 长期持牌制度 DE*MdfP0  
Continuous Net Settlement System [CNS System] 持续净额交收系统 *0%4l_i  
contra account 对销帐户 uy/y wm/?=  
contra flow 资金回流 .A3DFm3t  
contra item 对销项目 gw_|C|!P  
contra transfer 对销转拨 p=!#],[  
contract 合约 `9.dgV  
contract for difference 差价合约 I2TD.wuIW  
contract for service 服务合约 1<xcMn0et  
contract for settlement 平仓合约 Kx
O/]  
contract note 成交单据 )46 0Ed  
contract of copartnery 合伙合约 rkxW UDl   
contract of indemnity 弥偿合约 :{[<g](  
contract of insurance 保险合约 u5Qp/ag?N  
contract of reinsurance 再保险合约 `S"W8_m  
contract price 合约价格 M[ x_#m|  
contracting party 订约人；立约人；缔约国 jja{*PZ6H  
contractual agreement 合约协议 X'cf&>h  
contractual commitment 合约承担 r%0pQEl  
contractual joint venture 合约式联营企业 [NYj.#,oR  
contractual mutual fund 合约互惠基金 IE&_!ce  
contractual right 合约权利 JXpoCCe  
contractual savings fund 合约储蓄基金 >|wKXz  
contributed surplus 实缴资本盈余 - #3{{  
contribution 出资；供款；捐款；分担款项 B{s]juPG  
contribution account 供款帐户 4\p$4Hs}  
contribution to gross domestic product 在本地生产总值中所占比率 \% }raI;Y@  
contribution to investment 出资额 !G7h9CF|{  
contribution to pension fund 退休金供款 Ci;h  
contributor 供款人；出资人；捐助人 xTW3UY  
contributory 分担人 +'-rTi\  
contributory scheme 供款计划 bfFmTI$,  
contrived cessation of business 有预谋的停业 31WZJm^  
control 控制权；控制；管制 $Axng J c  
control of a company 公司的控制权；公司控股权 <5dH *K  
control of business 业务的控制权 x+4vss  
controlled company 受控制公司 iJ}2"i7M  
controller 控制人；控权人；会计长 2=>*O  
controller of an authorized institution 认可机构控权人 e#tIk;9Xz  
controlling company 控股公司 nz^nptw  
controlling interest 控制权益；控股权益 ~eDI
$IO  
controlling officer 管制人员 5N\+@grp  
controlling officer's report 管制人员报告 8KFj<N>'  
controlling shareholder 控股股东；持有控股权的股东 {
={^6@  
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》 P3G:th@j=  
conventional lending 传统放款；常规放款 aSUsy
Oe  
conversion 兑换；换算；转换〔证券〕 l1&5uwuF  
conversion factor 换算因数 4<u;a46Z#M  
conversion of stock 公债的转换 DlDB=N0@S  
conversion rate 兑换率；换算率；转换价格〔证券〕 MF
v Si  
convertibility 可兑性；兑换性；自由兑换 VSh!4z1  
convertibility undertaking 兑换保证 bZiyapM  
convertible 可兑换；可换股 +4Q[N;[+*  
convertible currency 可兑换货币 XTV0Le\
f  
convertible debenture 可转换债权证 B$ui:R/ t  
convertible loan stock 可转换股的债权股额 ;Tta
H  
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 XJUEwX  
conveyance 转易；转易契；财产转让证书 b7bSTFZxC  
conveyance of property 财产转让 bZ/ hgqS  
conveyance on sale 售卖转易契 h0|[etaf  
conveyancing fee 业权转易费 V{!lk]p}a  
conveyancing scale charges 物业转易收费标准 z OtkC3hY  
cooling-off period 冷静期 f3!n$lj  
co-owner 共同拥有人；分权共有人 h6g:(3t6m  
co-partner 共同合伙人 L/BHexOB  
co-partnership 共同合伙 !}ilN 1>  
Copenhagen Stock Exchange 哥本哈根证券交易所 {gsW(T>)  
core capital 核心资本 3!aEClRtq  
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons ?9p$XG  
《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》 =c&
62;O  
Core Principles for Effective Banking Supervision [Basle Committee] ^uhxURF  
《有效监管银行业的主要原则》〔巴塞尔委员会〕 S/VA~,KCe;  
cornering “夹仓”；轧空；囤积居奇 ZW>o5x__b  
corporate borrower 借款公司；借款机构 4Q;<Q"  
corporate business 公司企业；公司业务 Lx%:t YZ  
Corporate Communications Department [Stock Exchange of Hong Kong Limited] HcA[QBh  
企业传讯部〔香港联合交易所有限公司〕 #pX8{
Tf[  
corporate customer 公司客户 v;Es^ YI  
corporate dealer 公司交易商 WHP;Neb6  
Corporate Finance Division [Securities and Futures Commission] G.Tpl-m  
企业融资部〔证券及期货事务监察委员会〕 !3h{lEB  
Corporate Finance (D.T.C.) Limited 协联财务有限公司 Je^Y&
a~  
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 vevf[eO-  
corporate governance 公司管治 4f!dYo4L  
corporate income tax 公司所得税 QWw"K$l  
corporate investment adviser 公司投资顾问 ;u,
rtEMy;  
corporate member 法团会员；公司会员〔香港联合交易所有限公司〕 _%%yV  
corporate plan 公司计划 
FuuS"G,S  
corporate practice 执业法团 %*jGim~s  
corporate profits tax 公司利得税 `gI~|A4  
corporate savings 公司储蓄 &mcR   
corporate service tax 公司服务税
"qS!B.rt:  
corporate signature 法团的签名 jn^fgH?  
corporation 法团；公司 Oxv+1Ub<Dv  
corporation bond 公司债券 G,
]z(%  
corporation stock 公司股证；地方债券〔英国〕 bEd?^h  
corporation tax 公司税 zks#EzQ  
correction phase of stock market 股市调整期 ;,rnk
-  
Correctional Services Industries Suspense Account 惩教工业暂记帐 d@ZoV  
corrective affidavit 修正遗产申报誓章 Pu..NPl+  
correspondent bank 代理银行 !R74J=#(  
Cosmos Finance Limited 宇宙财务有限公司 ?I[h~vr6.  
cost 成本；费用；价格 ^!}F%  
cost centre 成本中心  iS  
cost competitiveness 成本竞争力 Ihg~Q4t  
cost control 成本控制；成本管理 VHW`NP 5Jl  
cost convention 原值成本法；成本惯例 ,E?4f @|X  
cost effectiveness 成本效益；经济效益 "Hht g:  
cost efficiency 成本效率 Ukc'?p,*  
cost element 成本要素 FZp<|t  
cost flow 成本流转 n'?4.tb  
cost input 投入资金 "U{,U`@?  
cost management information system 成本管理资料系统 r1G8]agO  
cost of an asset 资产成本 4\ FP  
cost of borrowing 借贷成本 |'<vrn  
cost of capital 资本成本；资金成本 ,]7XMU3  
cost of installation 安装费 &2{]hRM  
cost of issue 招股费用；发行股份费用 c|lU(Tf  
cost of living 生活费用 #W|!fILL  
cost of transmitting 传送费用 IBET'!j4"  
cost overrun 成本超支 Xhse~=qA  
cost price 成本价格 P>wZ~Hjk  
cost price structure 成本价格结构 #h N.=~  
cost to the revenue 政府收入的损失；政府减少的收入 .!yq@Q|=u  
cost-benefit analysis 成本效益分析 4fty~0i=z  
cost-benefit study 成本效益研究 uoCGSXsi  
cost-book company 以成本帐原则组成的公司 IY)5.E _  
cost-effectiveness analysis 成本效益分析 SKR;wu  
costing 成本计算；成本计算法 G#0,CLGN^  
costing and pricing policy 成本及定价政策 vLDi ;  
costing exercise 成本计算工作 hJ[UB  
costing review 成本检讨 N@()F&e
  
cost-of-living allowance 生活津贴 o,FUfO}F  
cost-of-living index 生活指数；生活费用指数 G3dhM#!  
cost-plus pricing 成本加成定价法 Vv4H:BK$  
cost-push inflation 成本推动的通货膨胀 SA+d&H}Fc  
cost-recovery basis 收回成本的原则 _CE9B e\  
cost-related charges 依成本而定的收费 kOipH |.x  
cost-related fee 依成本而定的收费 dE [Ol   
co-surety 共同担保人 2.f|2:I  
co-trustee 共同受托人 9"ugz^uKt  
cotton futures 期棉 AS|Rd+.  
Council of SEHK 联交所理事会 Dm%%e o  
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 e$|VG* d  
counterclaim 反申索 o&$hYy"<.L  
counterfoil 联页〔收据〕；存根〔支票〕；票根 fHfY}BQS  
counter-guarantee 反担保 y5u\j{?Te  
counter-inflationary policy 反通货膨胀政策 )gXTRkmw  
countersignature 副署签名；连署签名 _~A~+S}  
country debt provisioning 债务国坏帐准备
DYRE1!  
country of beneficial ownership 实益拥有国 6Z8l8:r-6  
coupon 息票；赠券 _z8;lt  
coupon rate 息票利率 0d4cE10  
cover 保证金；承保范围；补仓 85z;Zt
0{  
cover note 临时保单 cZi[(
K  
cover short position 补仓；填平空仓 w>vH8f  
coverage 保额；承保范围 :JlDi>B  
covered call 备兑认购期权 D|Si)_ Iz  
covered option 备兑期权 "2;N2=~7  
covered warrant 备兑认股权证 x=,8[W#XT  
crash 狂泻；暴跌；崩溃 GN%(9N'W  
creation of new heads and subheads 开立新总目及分目 _7@z_i_c  
credit 信用；信贷；信用证；贷项 ]l[2hy= cV  
credit advice 贷项通知书 l>7r2;  
credit agency 征信所；信用调查机关 J]fS({(\I  
Credit Agricole Indosuez 东方汇理银行 |zpx)8Q  
credit arrangement 信贷安排 :;4SQN{2 O  
credit balance 贷方结余 yvxl_*Ds8  
credit card 信用卡 ^>m^\MuZ  
credit card scheme 信用卡计划 r1Z<:}ZwK  
Credit Commercial de France 法国商业银行 r)b<{u=]  
Credit Committee 贷款委员会 {?i)K X^  
credit control 信贷管制 D{C:d\ e)$  
credit conversion factor 信贷换算因数 (q~0XE/ a  
credit easing 放宽信贷 RH1uVdJ1  
credit exposure 信贷风险 YwAnqAg  
credit facility 信贷安排；信贷融通；信用透支 kon=il<@  
Credit Guarantee Scheme 信贷保证计划 Ei~f`{i  
credit item 贷项 QlD6i-a  
credit limit 信贷限额 ~lw<799F6  
Credit Lyonnais 里昂信贷银行 U9#WN.noG  
Credit Lyonnais Hongkong (Finance) Limited 香港里昂财务有限公司 5AOfp2O  
credit rating 信贷评级 2OalAY6RS  
credit rating agency 信贷评级机构 Jqru AW<  
Credit Review Committee [Hong Kong Monetary Authority] 信贷检讨委员会〔香港金融管理局〕 >Z\BfH  
credit risk 信贷风险 ]a/'6GbR  
credit sale 赊销；赊售 GZ8:e3ri  
credit side 贷方 I7m
G/  
credit squeeze 信贷紧缩；收紧信贷 <zfKC  
credit to... 记入……帐目 F_ljx  
credit to be given against tax 税款抵免  (M`|'o!  
credit transfer 信贷转帐；信用转帐 Ror2qDF  
credit union 储蓄互助社 HarFE4V  
Credit Union League of Hong Kong 香港储蓄互助社协会 R0<<
f]  
creditor 债权人 <v$QM;Ff  
creditor's petition 债权人的呈请书 J&6:d  
creditworthiness 信誉；信用可靠程度 Gzm$OHbn  
creeping inflation 爬行式通货膨胀；温和通货膨胀；渐升通胀 o~C('1Fdb  
criminal bankruptcy 刑事破产 U CY2]E  
criminal bankruptcy order 刑事破产令 iP "EA8  
criminal bankruptcy petition 刑事破产呈请书 VJ{pN~_1  
criterion for credit 授信原则 x~/+RF XF  
critical path analysis 关键路线分析法；要径分析法 =Od>;|]m  
cross rate 套价；套汇汇率；交叉汇率 tt4+m>/T  
cross-currency settlement risk 跨国货币结算风险 #D)x}#V\  
crossed cheque 划线支票 }.{}A(^YR  
crossed trade 交叉买卖；交叉盘买卖 Fu)Th|5GZ  
Cross-Harbour Tunnel Passage Tax 海底隧道使用税 ($WE=biZ&  
cross-holding 相互持股；交叉持股 qY# d+F,t  
cross-margining 跨市场保证金制度 nb+m.X  
cross-referencing system 相互参照系统 <k]qH-v4  
cross-subsidization 互相资助；互相津贴 P(h5=0`*PR  
Crown Agent 英联邦代办 2p:r`THvS5  
crude activity rate 粗略经济活动率 ;V.vfar  
crude econometric model 粗略计量经济模式 r4;Bu<PQN1  
culpable insider dealing 应受谴责的内幕交易 6^YJ]w  
cum dividend 连股息 & _K*kI:  
cumulative appreciation 累积升值；累积增值 ]d'^Xs  
cumulative deficit 累积赤字；累积亏损 K/Y Agg  
cumulative dividend 累积股息 BUC,M:J+H  
cumulative financial position 累积财政状况 tWD|qg_  
cumulative realized investment 累积的已实现投资 }<[Db}?9  
currency 货币 +LzovC@^  
currency adjustment factor 货币调整因子；币值调整因素 `6Hf&u<  
currency board arrangement “货币发行局”制度 97!5Q~I  
Currency Board Operations Sub-Committee 货币发行委员会 xl] ;*&  
Currency Committee [Hong Kong Futures Exchange Limited] =B(mIx;m  
货币委员会〔香港期货交易所有限公司〕 fk3kbdI  
currency crisis 货币危机 8/Rm!.8+~  
currency denomination 货币面值 c8DZJSO  
currency futures 货币期货；外汇期货 % vS8?nG  
currency futures contract 货币期货合约；外汇期货合约 WC-_+9)2&  
currency in circulation 流通货币 vJCf~'  
currency matching 货币配对 t ;-L{`mW  
currency note 纸币；钞票 H_B~P%E@]  
currency option 货币期权 =!<G!^  
currency swap 货币掉期；货币互兑；货币互惠信贷 mG(N:n%*K  
currency warrant 货币认兑证；货币认股权证 nGa1a  
current account 往来帐户；支票户口；经常帐目 +d
39f-[  
current assets 流动资产 E $6ejGw-  
current domestic value 现行本地价格 1dv=xe.  
current liabilities 流动负债 ')o0O9/;  
current market price 当时市价；现时市价 xP@/9SM  
current price 当时价格；现时价格 r nBOj#N  
current price series 当时物价计算数列 >XE`h9  
current year rules of assessment 当年度评税规则 ,w`~K:b.  
cushion 缓冲；缓冲时限〔债券〕 yJD>ny  
cushion of liquid assets 流动资产缓冲额；速动资产缓冲额 y1,5$
0@G  
custodian 保管人 U e*$&VlT  
custodian trustee 保管受托人 r!K|E95oj9  
custody 保管 |.w;r   
customer 客户 ty- r&  
customer lending 客户贷款
y/R+$h(%  
customer statement 客户对数单；客户结单 0.DQO;  
cut loss “斩仓”；减少损失 K]"Kf{bx  
cut margin “斩仓” Tf-CEHWD  
cut-off date 截止日期 uec|S\~M  
cut-throat competition 割喉式竞争；恶性竞争 4lz{G*u  
cycle of activity 活动循环；商业循环 J{~Rxa  
cyclical fluctuation 周期性波动 9S1#Lr`r  
cyclical inflation 周期性通货膨胀 $G[KT):N  
cyclical nature of the economy 经济的周期性情况 ,")F[%v  
r95
zP]T  
D.A.H. Private Bank Limited安新私人銀行有限公司 )Au&kd-W@(  
Dah Sing Bank Limited大新銀行有限公司 kwar}:`  
Dah Sing Finance Limited大新

顶 ;|30QUYh  
Z[} $n-V  
知识太多了 "$8w.C  
gpAHC   
要慢慢看 s*JE)  
谢谢斑竹了