一些有用的会计术语C

C: 0<4'pO.6Hq  
!UPB4I  
calendar year figure 历年数字 iI'ib-d  
call 催缴通知；认购期权 +.^pAz U}R  
call deposit 通知存款；活期存款 _PC<Td>nm  
call loan 短期同业拆借；通知贷款 nB :iG  
call margin 补仓；追加保证金 ZvC?F=tH  
call market 短期同业拆放市场 3@O/#CP+  
call money 短期同业拆借；活期贷款 jJvd!,=)  
call option 认购期权；看涨期权 @Ss W  
call price 赎回价格；提前赎回价 99'c\[fd'  
call warrant 认购认股权证；回购认股权证 `<T4
En  
callable share 可收回股份；可兑付股份 qSD`S1'2;  
called up share capital 已催缴股本 K+L9cv4 |*  
Canadian Dollar [CAD] 加拿大元 yD!GgnW  
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 z,dFDl$  
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 Mkt_pr  
cancellation price 取消费 KC9VQeSc  
cap 上限 \f Kn} ]kG  
capital 资本；资金 8~.8"gQ
 
Capital Accord 《资本协定》 @J^ Oy 3z  
capital account 资本帐；非经常帐 TL$w~dY  
capital account commitment balance 资本帐承担额结余 &F[N$6:v  
Capital Adequacy Directive [CAD] 《资本充足指引》 9[YnY~z)  
capital adequacy ratio [CAR] 资本充足比率 5__B M5|  
capital allowance 资本免税额 n^qwE
 
capital alteration 资本变更 yF|28KJ  
capital and liabilities ratio 资本负债比率 ;Tq4!w'rH  
capital and liquidity requirement 资本与流动资金的规定 D]'8BS3  
capital appreciation 资本增值 e_rEu'[av  
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〕 4pcIH5)z  
capital assets 资本资产 }LEasj  
capital at risk 风险资本 z([HGq5  
capital base 资本基础；资金基础 %7\l+g,  
capital charges 资本支出；资本费用 s6;ZaU  
capital commitment 资本承担 C\{hN  
capital contribution certificate 出资证明书 D6yE/QeK4  
capital convergence 划一资本充足比率 (otD4VR_  
capital cost 资本成本；建设成本；建设费用 [{`&
a#Q  
capital cover 资本保证 c5KciTD^  
capital deficit 资本亏绌；资本赤字 j#p3<V S4  
capital divided into shares 资本分成股份 7g oRj  
capital element 资本因素；资本部分 HG5E,^1n  
capital equipment 资本设备 pf yJL?_%  
capital expenditure 资本开支；非经常开支 \qG` ts  
capital expenses 资本费用 F6+4Yy+  
capital financing 筹集资本；以非经常收入支付非经常开支的结算 G-vkkNj%e  
capital flow 资金流量 o9]!*Y!RA  
capital formation 资本形成；集资 iM8l,Os]<f  
capital formation figure 资本组合数字 Wn2J]BH  
capital fund 资本基金 &t6SI'  
capital gain 资本增益；资本增值 8f'r_,"  
capital gains tax 资本增值税 Q;m8 drU  
capital goods 资本财货；资本货物 mv/Nz?  
capital grant 非经常补助金；非经常拨款；建设补助金 nU2w\(3|  
capital grant cycle 建设补助金周期 ^8?px&B y:  
capital injection 注入资本；注资 !\Xrl) $j{  
capital input 投入资本 k&u5`F  
capital intensity 资本密集度 H:16aaMn(  
capital intensive 资本密集 \y7\RV>>3b  
capital investment 资本投资 THCvcU?X  
Capital Investment Fund 资本投资基金 o6:]Hvqjr  
capital loss 资本损失 .=Uu{F  
capital maintenance 资本保值；资本保留 b'`C<Rk  
capital market 资本市场；资金市场  [cfXcl  
capital market instrument 资本市场票据 >#.
du}t  
capital money 资本款项 b0N7[M1Xl  
capital money subject to a trust 信托财产资本 A- #c1KU!  
capital movement 资本流动 (~PT(B?  
capital nature 资本性质 V
Zk;{  
capital outlay 资本支出 Q$yQ^ mG  
capital portion 资本部分 Orlf5{P  
capital profit 资本利润 dA(+02U/.  
capital project 基本工程项目；非经常开支项目 B/JMH 1r  
capital receipt 资本收入 9}G<\y  
capital redemption 资本赎回 ]4\6_J&  
capital redemption business 资本赎回业务 uUv^]B 8GM  
capital redemption contract 资本赎回合约 NV2$ >D  
capital redemption reserve 资本赎回储备 }ol<DV  
capital reduction 资本减缩；减资 Te>m9Pav  
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] }$3pS:_N~  
股本削减计划〔香港联合交易所有限公司〕 `TDS4Y  
capital repayment 偿还资本 Z
,,qmwd  
capital reserve 资本储备；后备资本 7VfPS5se  
capital revenue 资本收益；非经常收入 StLbX?d
6  
capital spending 资本开支；资本支出；非经常开支 j>hBNz  
capital stock 股本 G8b`>@rZ  
capital stock subscription 认缴股本；认购股本 W)odaab7  
capital subsidy 建设津贴；基本建设津贴 yV)9KGV+:  
capital subvention 非经常资助金 :*tFW~<*b  
capital sum 资本额 ,e*WJh8k[  
capital tax 资本税 _xo;[rEw8  
capital transfer tax 资本转移税 CEI.*Iywu  
capital turnover 资本周转率 a#/~rNRY  
capital value 资本价值 0(^N  
capital works project 基本工程项目 ,Q+.kAh !G  
Capital Works Reserve Fund 基本工程储备基金 m*>gG{3;  
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 U/{#~P5s  
capitalization 资本化；资本总额 gt(!I^LHYc  
capitalization of interest 利息化作本金 TJ0;xn6o  
capitalized interest 化作本金的利息 CYhSCT!-?  
capitalized loan 转作资本的贷款 Es1T{<G|w  
capitalized value 资本还原值；资本化价值  ByjgM`
 
capitation grant 按人计算的补助金 "Q1oSpF  
captive insurance business 专属自保保险业务 VO,F[E~_  
car insurance 汽车保险 iGIry^D  
Caribbean Development Bank 加勒比开发银行 -EWC3,3  
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] p$,ZYF~  
意大利嘉利堡银行 1Zgv+
.  
cartel 同业联盟；卡特尔 3s,a%GOk  
cartelized rates system 联营式利率制度 {$_Gjv  
cash 现金；现款 g_(O7  
cash accounting system 现金会计制度 %VO>6iVn  
cash acquisition 以现金投资所得的资产 -N1X=4/fg  
cash allowance 现金津贴 S2~im?^21  
cash assets 现金资产 "lBYn2W  
cash at bank 银行现金；银行存款 T2ZN=)xZ1  
cash balance 现金结余 A7GWU{i  
cash basis 现金收付制；收付实现制 VP6_}9:9   
cash basis accounting 现金收付制会计；收付实现制会计 -nGLmMvd  
cash bonus 现金红利 xc1-($Q,  
cash book 现金出纳帐；现金簿 F Xp_`9.zH  
cash client 现金客户 
2;ac&j1  
cash commission rebate 现金回佣 m=D9V-P  
cash compensation 现金补偿 qGECw#  
cash contribution 现金承担额；现金分担额 M HKnHPv  
cash cost 直接费用；现金成本 tx}=c5  
cash coupon 现金礼券 E.^F:$2  
cash credit 现金信贷 lN[#+n  
cash deficit 现金赤字 lxtt+R  
cash deposit and withdrawal 现金收支
d5lD!  
cash disbursement journal 现金支出日记簿 vH>s2\V"  
cash disbursement slip 现金支出传票；现金支出单 jFwJ1W;?-  
cash flow 现金流量；银根 #}C6}};  
cash flow lending 流动现金放款；无抵押融资 Q^
Q6| n  
cash flow statement 现金流量表；现金流动表 a} :2lL%  
cash flow surplus 现金流量盈余 'OsRQ)E  
cash in hand 库存现金；手头现金 CjmF2[|  
cash in till 备用现金 /3qKsv#  
cash in transit 运送中现金；在运现金 LTnbBh*mc  
cash input 投入现金 @eN,m {b  
cash input figure 现金投入数字 +pbP;zu  
cash limit 现金支出限额；现金限额 B8?j"AF  
cash margin 现金保证金 P+Sgbtc  
cash market 现货市场；现金交易市场 >xIb|Yp)&  
cash offer 现金要约；现金补偿额 ]nm(V  
cash payment 现金付款；现金支付 ;!#IRR  
cash position 现金头寸 i6xzHfaYG  
cash price 现金价格 Ft?Yc 5  
cash receipts journal 现金收入日记簿 C@@PLsMg  
cash receiving slip 现金收入传票；现金收入单 e@g=wN"@  
cash settlement 现金结算 8,]wOxwqi  
cash surplus 现金盈余 /7K7o8g  
cash with order 订货付现；凭票即付 XPMvAZL  
cashier's order 银行本票 fs8C ^Ik>~  
cashier's order outstanding 未承兑的银行本票 Ba9"IXKH  
cash-limited subhead 有现金支出限额的分目 OwLJS5r@<-  
cash-sweep 现金彩票活动 mN'
sJ1L-  
casual client “散客”；“散户” pzxlh(a9  
CCASS Depository 中央结算系统证券存管处 Eg$Er*)h8  
CCIC Finance Limited 中芝兴业财务有限公司 ;tfGhHpQn  
cedant 分出者 E{[>j'dwc  
ceding company 分出公司 {&pBy  
ceding insurer 分出保险人 b:x*H
jf  
ceiling 上限 BJnysQ  
ceiling price 最高限价 ,~XAV ;+  
central bank 中央银行 A2I\T,Z  
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 c)SQ@B@q  
central banking 中央银行业务 >,nK  
central banking function 中央银行职能 K9S(Xip  
Central Clearing and Custodian System 中央结算及托管系统 uo7[T*<Q  
Central Clearing and Depository System 中央结算及存管系统 Q-||A  
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 py9`q7F  
central clearing house 中央结算所 j]6YLM@5$  
central clearing system 中央结算制度；集体交收系统 1b8}TG2  
central custody system 中央托管系统 ;:P}s4p  
central depository 中央存管处 [B%:!Q)@  
central depository system 中央证券存管制度 [V41 Gk  
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 vJuL+'[i  
central rate 中央汇率；中心汇率 K#]FUUnj=  
Central Registration Hong Kong Limited 香港中央证券登记有限公司 +e&Q<q!,q  
Central Tender Board 中央投标委员会 y1Y  
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统；世达结算系统 RHuc#b0  
centralized budgetary and payments system 集中预算及支付制度 m<|fdS'@  
centred 12-month moving average 十二个月定位移动平均数 k~qZ^9QB~  
certificate of approval 批准证明书 _sF Ad`  
certificate of beneficial entitlement to property 资产权益证书 FK;2u$
:  
certificate of compliance 合格证明书；合约完成证明书 7'R7J"sY`|  
certificate of deposit [CD] 存款证 EK
zYL#(i  
certificate of exemption from estate duty 豁免遗产税证明书 =${ImMwj  
certificate of incorporation 公司注册证书；法团注册证书 r1.OLn?C  
certificate of incorporation of registered trustees 注册受托人法团证书 8%^W<.Y  
certificate of indebtedness [CI] 负债证明书 W! GUA<  
certificate of insurance 保险证书 5hp)Z7  
certificate of interest 权益证明书；息票 zO3}c3D~q  
certificate of means 资产证明书 -7A2@
g  
certificate of participation 参与证明书 jYsg'Rl  
certificate of payment of profits tax 缴付利得税证明书 1f0maN  
certificate of preference 特惠税证 3 /LW6W|  
certificate of rateable value 应课差饷租值证明书 +=(@=PJ6  
certificate of registration 登记证书；注册证明书 Klqte*!  
certificate of satisfaction 清偿证明书 V
POp#;"%  
certificate of transfer 转让证明书 Io<L! =>  
certificate to bearer 不记名证明书 2yA+zJ 46B  
certification 核证 }K9Ji]tOK:  
certification fee 核证费 I.)9:7  
certified cheque 经银行证明可兑现的支票 ;f2<vp;U  
certified public accountant [CPA] 执业会计师 tDNo; f  
certified statement 经证明的报表 e)]DFP[n  
cessation of business 停业 TJkWL2r0c  
cession 分保 Px?0)^"2  
C.F. Finance Company Limited 浙一财务有限公司
:47"c3J  
chance 机会；中彩机会 N1X;&qZDd  
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 yeN(_t2.  
change of domicile 迁册 |=EwZmj-c  
change to estimates 修订预算 K2-nP2Go?  
change to the approved estimates of expenditure 核准开支预算的变动 ~{!,ZnO*  
charge 费用；押记；抵押 0ZtH  
charge number 税单号码 ;Dc\[r  
charge on assets 资产的征税 CpC6vA.R  
charge upon general revenue 从政府一般收入中拨款支付 PsI{y&.  
chargeable 可予征收；应课税的 I7jIA>ZZi  
chargeable agreement for sale 可予征收印花税的买卖协议 RBOhV/f  
chargeable income 应课税入息 &%@>S.  
chargeable normal trading receipt 应课税的一般营业收入 Hv|(V3
-  
chargeable profit 应课税利润 KPdlg.  
chargeable to tax 应课税 ~)]n67Or~  
charged to... 记入……帐目 r8[Ywn<u  
chargee 承押记人 YPS,[F'B.  
charge-holder 受押人 `}*jjnr"  
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 l ?gh7m_ej  
charging order 押记令 d4A3DTW  
chargor's right 押记人的权利 >2;
KPV0H  
charitable donation 慈善捐款 gYfOa`k  
charitable trust 慈善信托 Bt"*a=t;  
charity property 慈善财产 hV"2L4/E  
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 S{qn^\0  
charter 章程；特许权 1xMD )V:  
charter of incorporation 成立章程 _<l9j;
6  
chartered accountant 特许会计师 R|dSjEs  
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 tq5o  
Chartered Institute of Public Finance and Accountancy [United Kingdom] a1A3uP  
特许公共财政及会计学会〔英国〕 c
eNJXK  
charterer 承租人 ?+y# t?
 
Chase Manhattan Asia Limited 美国大通亚洲有限公司 uCGn9]  
Chase Manhattan Bank 美国大通银行 q<?r5H5  
chattels 实产 cUZ^,)8 Z  
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 gj1l9>f>]a  
Che Hsing Finance Company Limited 浙兴财务有限公司 '2c4 4F)i  
check-and-balance system 制约平衡制度 =!PUKa3f<  
Chekiang First Bank Limited 浙江第一银行 B,RHFlp{  
cheque 支票 R,[+9U|4V  
Chiao Yue Finance Company Limited 侨裕财务有限公司 (1?k_!)T  
Chiba Bank, Ltd. 千叶银行 ?[S{kMb2  
Chicago Board of Options Exchange 芝加哥期权交易所 S:xG:[N@  
Chicago Board of Trade 芝加哥交易所 ut;KphvSH  
Chicago Mercantile Exchange 芝加哥商品交易所 "Yf?33UNZ  
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 aFwfF^\(|,  
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 t^@4n&Dg  
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 Q OP8{~O  
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 S]&
7  
child allowance 子女免税额 2[$` ]{U  
China & South Sea Bank Limited 中南银行 z}*74lhF  
China Affairs Committee [Hong Kong Futures Exchange Limited] A49HYX-l  
中国事务委员会〔香港期货交易所有限公司〕 XP_V  
China concept stock 中国概念股 .%N*g[J  
China Construction Bank 中国建设银行 @awN*mO  
China Development Division [Stock Exchange of Hong Kong Limited] $)Pmr1==  
中国发展科〔香港联合交易所有限公司〕 [:\8Ug8  
China Economic News 《中国经济新闻》 k84JDPu#  
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 E>6:59+  
China State Bank Limited 国华商业银行 h`$2/%?  
Chinatrust Commercial Bank, Limited 中国信托商业银行 mbRN W  
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 [!E~pW%|n  
Chinese Bankers Club, Hong Kong 香港银行华员会 *ocbV`  
Chinese Banks' Association 香港华商银行公会 #y%?A;  
Chinese Gold and Silver Exchange Society 金银业贸易场 3RTraF  
Chinese New Year bonus 年奖；年终花红 3xz{[5<p  
chit fund 银会 J#'+&DH  
Chiyu Banking Corporation Limited 集友银行有限公司 "Hw%@  
Chiyu Finance Company Limited 集友财务有限公司 {,rVA(I@  
Cho Hung Finance Limited 朝兴金融有限公司 +A,t9
3:k  
choses in action 无形动产；据法权产 -KG3_kE  
chronological book 序时帐簿 d>qxaX;  
Chubu Securities Finance Company 中部证券金融公司 <xeo9'k6&  
Chung Khiaw Bank Limited 崇侨银行 p%6j2;D  
Chung Nan Finance Company Limited 中南财务有限公司 y-c2tF@'v  
Chuo Trust & Banking Co., Ltd. 中央信托银行 E
64d6z^7u  
Chuo Trust Asia Limited 中央信托亚洲有限公司 4l*4wx""v  
Citibank, N.A. 万国宝通银行 +k4SN  
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 i
%)Nn^a;T  
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务（香港）有限公司 R83Me#&  
Citicorp International Limited 万国宝通国际有限公司 cCH2=v4hU  
civil debt 民事债项 ?"[h P=3J  
Civil Service Pension Reserve Fund 公务员退休金储备基金 cQMb+Q2Yw  
claim 申索；索偿；债权 /n SmGAO  
claim equalization fund 申索平衡基金 Qm X(s  
claim for refund of property tax 申请发还物业税 ,@Izx  
claim of debt 债权申索 3yfq*\_uXw  
claim on bank 对银行的债权 D,rs)  
claim to dividend 摊还债款申索 g.d%z  
claimant 申索人；索偿人 0-W{(xy@4  
claims statistics 申索统计数字 8f<[Bu ze  
class of insurance business 保险业务类别 HwH Wi  
class of property 财产类别 zU9G:jH  
claw-back 递减率 nVC:5ie  
clearance cost 清拆成本 &&;ol}W  
clearing 结算；票据交换；清算 bVc;XZwI  
clearing account 结算帐户 [1Yx#t  
clearing and settlement system 结算和交收系统 0/."R;  
clearing balance 结算差额 ='0f#>0Q  
clearing bank 结算银行 }'KVi=qnHb  
clearing cheque 交换支票 })R8VJ&C/  
clearing house 结算所；票据交换所 0pS|t/h0  
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 I9`R LSn  
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 pCQB<6&1N  
clearing member 结算会员 n#G I& U  
Clearing Members' Fund 结算会员基金 y4HOKJxI  
clearing participant 结算参与者 j3bTa|UdT  
clearing rebate 结算费用的回佣 pH%cbBm  
Clearing Rules [SEHK Options Clearing House Limited] "bRg_]\q6  
《结算规则》〔联交所期权结算所有限公司〕 e4V4%Q
w  
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 7)IBIlV  
Clerk to the Board of Review 税务上诉委员会书记 $SQ8,Y,  
client 客户；委托人；当事人 '|b {  
client agreement 客户协议 av(d0E}}b  
client confidentiality 客户保密的责任 {g2cm'hD  
client money 客户款项 )K8k3]y&  
client statement 客户结单 bUC-}  
clients fund 客户资金 |#x;}_>7  
close 结算；收市；收盘 U
n#7@8,  
close a position 平仓；轧平头寸 v2dCkn /  
close company 股份不公开的公司 n<p`OKIV3  
close higher 收市时价位较高 x+vNA J  
close lower 收市时价位较低 3,bA&c3  
close mixed 收市时荣辱互见 2sjP"
:  
close of exchange 交易所停市 #dDsI]E)  
close of financial year 财政年度终结 M#JOX/  
close out 平仓 URDb  
close out a long position 平长仓 eB78z@  
close out a short position 平空仓 FDaHsiI:  
close steady 收市时价格稳定 z= -u89]  
close the gap 弥补差距 0Ng6Xg(QHc  
closed position 平仓 aTs5^Kh')  
closed-end investment corporation 股份固定的投资公司 X6~y+R  
close-out price 抛售价格 ~1pJQ)!zlq  
closing account 决算帐户 kx'ncxN~  
closing balance 期终结余；收市结余 PNXZ3:W  
closing price 收市价；收盘价 hi>Ii2T  
closing quotation 收市价；收市行情 =y8HOT}8  
closing rate 收市汇价；收盘汇率 kwdmw_  
closing transaction 平仓交易 UM7Ft"  
clothing levy 成衣税 5j`"@C5;O  
club deposit 零存整付存款 0k>NuIIP  
Code of Aid 《资助则例》 g# :|Mjgh  
Code of Banking Practice 《银行营运守则》 x{u_kepv[k  
Code of Best Practice [Stock Exchange of Hong Kong Limited] |v8>22y  
《最佳应用守则》〔香港联合交易所有限公司〕 a J[VX)"J  
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〕 4hztYOhJ{  
Code of Conduct for Persons Registered with the Securities and Futures Commission c6s*u%+},  
《证券及期货事务监察委员会注册人操守准则》 ;)[RG\  
code of practice 实务守则；经营守则；执业守则 RMDs~  
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 a
=gTGG"9  
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 mwCNfw
b:  
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 Y>EwU  
Code on Pooled Retirement Funds 《集资退休基金守则》 3mZX@h@  
Code on Share Repurchases [Share Repurchase Code] e%N\Pshgv  
《公司购回本身股份守则》〔《股份购回守则》〕 o(>!T=f  
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 8iD_md_[  
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 @y->4`N  
co-debtor 共同债务人 jDcE_55o  
co-financing scheme 共同融资计划 z7MJxjH  
cognizance 证明令 [+gX6  
coin 硬币 nTY`1w.;  
coin replacement programme 硬币取缔计划 eg)=^b  
coin set 套装硬币 E3.=|]W'  
coinage 硬币 A) p}AEBc  
Coinage Security Fund 硬币发行基金 jfl7L"2  
cold call 主动与准客户接触 NaG1j+LN  
collapse in prices 价格下泻；价格下挫；价格暴跌 )rz
4IfE  
collateral 抵押品 P$.Azrl  
collateral bond 担保债券 >9F,=63A  
collateral loan 抵押贷款 (SoV2[|  
collateral security 附属抵押品 wlC_rRj~  
collection 征收；收取 kJ>l,AD/  
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 Vfp{7I$#6"  
collection of betting duty 收取博彩税 2#@S6zc  
Collection Office [Inland Revenue Department] 收税处〔税务局〕 +KD
B^{  
collective consumption 集体消费 sL~TV([6/  
Collector 收税主任 i5|A\Wv"  
Collector of Rates 差饷征收官 @pYAqX2  
Collector of Stamp Revenue 印花税署署长 HV&N(;@  
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 w@nN3U+  
combined surplus 合并盈余 C#p$YQf  
combined visible and invisible trade account 有形及无形贸易合并帐目 rYeFYPS  
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 +kH*BhSj  
commemoration coin 具纪念性的硬币 Jm\'
=#U#  
commencement of winding-up 清盘开始 !V
Zl<|  
commerce and industry sub-index 工商分类指数 joAR;J  
commercial activity 商业活动 vC$[Zm  
commercial bank 商业银行 5IBe;o  
Commercial Bank Act of Norway 《挪威商业银行法》 D._q'v<  
Commercial Banks Law 《商业银行法》 g!V;*[  
commercial borrowing 商业借款 W&}R7a@:<~  
Commercial Code of Japan 《日本商法》 d vkA-9  
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 7zVaj"N(  
commercial invoice 商业发票 . CLiv  
commercial letter of credit 商业信用证 4kT|/bp  
commercial loan 商业贷款；商业放款 aoco'BR F  
commercial paper 商业票据 y{s?]hLk
 
commercial paper market 商业票据市场 EfcoJgX  
commercial registry 商业登记处 '>`?
T}a,  
commercial return 商业回报 m!|u{<,R  
commercial sale 商业销售 >UE_FC*u  
commercialization 商品化 Mm:6+  
commercially viable 具商业利益；有利可图 z~A||@4'  
Commerzbank AG 西德商业银行 PD$ay^Y  
commission 佣金；委员会 pxM^|?Hxc  
Commission des Operations de Bourse of France 法国证券事务监察委员会 6*S|$lo9B  
commission house 佣金行；代办行 j S')!Wcu  
commission payable 须付的佣金 3:YZC9  
commission rebate 佣金回扣 I/Hwf  
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 a_L&*%;  
Commissioner of Banking 银行监理专员〔银监专员〕 +Ys<V  
Commissioner of Estate Duty 遗产税署署长 
d\3L.5]X  
Commissioner of Inland Revenue 税务局局长 :7e2O!zH_  
Commissioner of Insurance 保险业监理专员 vy,ER<  
Commissioner of Rating and Valuation 差饷物业估价署署长 {Lk~O)E  
commitment 承担；已承担的开支；承担额；承担项目 GW ?.b_6*  
commitment fee 承诺费 Cl6y:21]K  
Committee of the Hong Kong Association of Banks 香港银行公会委员会 gvr"F  
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 bkceR>h%  
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 u!k\W{  
Committee on Payment System [Hong Kong Monetary Authority] 7F>5<Gv:-  
支付系统委员会〔香港金融管理局〕 mF%>pj&b  
Committee on Unit Trusts [Securities and Futures Commission] =mn)].Wg  
单位信托委员会〔证券及期货事务监察委员会〕 6U @3 xU`  
Commodities Dealers' Deposit Fund 商品交易商按金基金 ]~U4;  
Commodities Trading Commission 商品交易事务监察委员会 w_ kHy_)  
commodity 商品 X<x"\Yk  
commodity classification 商品分类法 ]sd|u[:k  
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 R."<he ;  
commodity dealer 商品交易商 V);{o>%.K  
commodity exchange 商品交易所 " nq4!  
Commodity Exchange Compensation Fund 商品交易所赔偿基金 \'q-Xr'}M  
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 G':mc{{  
commodity flow method 商品流动法；商品流通法 H\Y.l,^  
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 WLP A51R  
commodity futures contract 商品期货合约 s
w[1T_S>  
commodity market 商品市场 QjWv?tm  
commodity tax 商品税 W|NzdxCY  
commodity trading adviser 商品交易顾问 7ib~04
  
commodity trading adviser's representative 商品交易顾问代表 L Bb&av  
commodity trading advisory contract 商品交易顾问合约 I?G m  
commodity warrant 商品期权证 V9`VFO  
commodity-based investment 以商品为基础的投资 54_CewL1P]  
common fund 共同基金 R61.!ql%w  
common property 分权共有财产
we4e>)  
common share 普通股 MOP/q4j[  
common stock 普通股 y"#o9"&>&  
Commonwealth Bank of Australia 澳洲联邦银行 x>A(016:C  
Commonwealth Development Corporation 英联邦发展公司 vDV`!JU  
Commonwealth Finance Ministers Conference 英联邦财长会议 >)=FS.?]  
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 y1p^ &9U  
Commonwealth income tax 英联邦入息税 ?SK
1*; i  
Commonwealth Preference 英联邦特惠制 6H+gFXIv  
communal property 公有财产；公有产业 KqG:o+V=  
communication expenses 通讯费用 S;kI\;  
Community Preference 欧共体特惠制 y#F( xm+L  
commutation of pension 退休金的折算 H
{VVxj  
commuted gratuity 折算酬金 .}&bE1  
commuted pension gratuity 经折算的退休酬金 'H`aQt+  
Companies Act [United Kingdom] 《公司法令》〔英国〕 hD/bgquT  
Companies Handbook 《上市公司手册》 Z*tB=  
companies inspector 公司检查员 3Wa^:8N  
Companies Liquidation Account 公司清盘帐户 mDEO$:A  
Companies Ordinance: Information to be Included in a Rights Issue Prospectus Di5eD,N  
《公司条例：供股章程须载有的资料》 dZFf/BXU  
Companies Ordinance: Information to be Included in Prospectuses Regarding the Valuation of Land and Buildings 《公司条例：招股章程须载列有关土地或建筑物的评估的资料》 qZ
'&zB)  
Companies Registration Officer 公司注册主任 c~3OK_k  
Companies Registry 公司注册处 2.{:PM4Z4  
Companies Registry Trading Fund 公司注册处营运基金 |Gx-c ,{{  
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 OCnQSkj  
Company Formation and Enforcement Division [Companies Registry] a x4V(  
公司成立及条例执行部〔公司注册处〕 \L>3E#R-Q  
company in which the public are substantially interested 由公众拥有相当权益的公司 RZ#b)
l  
company limited by guarantee 担保有限公司 5<wIJ5t  
company limited by shares 股份有限公司 sMlY!3{Ix  
company register 公司登记册 NYA,  
company registration fee 公司注册费 ~2@+#1[g8z  
company with limited liability 有限法律责任的公司 LX[<Wh_X(  
company's memorandum 公司组织章程 @;_xFL;{g  
company's reserve 公司储备 5MfbO3  
comparative advantage 比较优势；比较利益 5,cq-`  
compensation 补偿金；赔偿 y!&6"l$K]  
Compensation Committee [Stock Exchange of Hong Kong Limited] .aV#W@iyK  
赔偿委员会〔香港联合交易所有限公司〕 Eyv%"+>  
compensation from insurance 保险赔偿
xok8  
compensation fund 赔偿基金 Hphvsre<  
compensation fund levy 赔偿基金征费 0"o%=i;  
compensation rate 补偿率 w[}5qAI5*f  
Compensation Review Committee 赔偿检讨委员会 Jte:U*2  
compensation scheme 赔偿计划 LG0+A}E=C  
compensation trade 补偿贸易 a'u:1C^\  
compensation value 补偿值 ]&w8"q  
compensatory payment 补偿付款 HR]*75}e  
competition and pricing strategy 竞争与定价策略 N9
QHX  
competitive edge 竞争优势 \=Rw/[lR  
competitive price 具竞争力的价格 mlW0ptp  
competitive tender 竞争性投标 7TD%vhbiwi  
Compliance Committee [Stock Exchange of Hong Kong Limited] z2*>5c%  
监察委员会〔香港联合交易所有限公司〕 :l~Wt7R  
component of expenditure 开支组成部分 eLWD?-v%  
Composite Consumer Price Index 综合消费物价指数 }G}2Y (  
composite index 综合指数 LI1OocY.]  
composite rating 综合评级 i eQQ{iGJH  
composite return form 综合报税表 4WU%K`jnXb  
Composite Securities and Futures Bill 《证券及期货综合条例草案》  b)/,  
composite tax return 综合报税表 aqJ>l}{  
composition 组合成分；债务重整协议 70hm9b-   
composition of earnings 收益组合成分 VN6h:-&iY  
compound increase 复合增加率；复合增长率 0aj4.H*%  
compound interest 复利 gg $/  
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 TR}ztf[e  
comprador note 买办票据 ^h #0e:7<  
comprador order 买办付款令票 7%DA0.g  
comprehensive income tax 综合所得税 "I+71Ce  
comptroller 审计主任 }TE4)vXs  
compulsory liquidation 强制清盘 7vO3+lT/Y;  
compulsory winding-up 强制清盘 i E p{  
computation 计算；计算表 uvC ![j^~  
computational procedure 计算方法 9jW/"  
computer audit programme 电脑审计程序；电脑核数程序 M9so3L<N0  
concentrated position 集中持仓量 $fZVh%  
concentration risk 资金集中风险；集中融资风险 w6FtDl$  
concept stock 概念股 P(AcDG6K  
concession 特许权；宽减措施；优惠 j`tBki:  
concession contract 特许经营权合约 ZyAm:yO  
concessionary rate 优惠率 R@zl?
>+  
concordat 协定；契约；国际监管条约 xNDX(_U>\  
condition 条件 f/+UD-@%m  
conditional endorsement 附有条件的背书 OwRH :l  
conditional offer 有条件要约 7HfA{.|m  
conditional sale agreement 有条件售卖协议 ip.aM#  
conditions of tender 投标章程 ${fJ]  
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》 o&WKk5$  
conduct of business standard 业务操守准则 s.ywp{EF  
Confidentiality Understandings 保密谅解文件 d0ZbusHHb  
confirmation letter 确认书 QE8;Jk-  
confirmation of mail transfer 信汇证明书 <E/"v  
Confirmation of Payment 已缴税证明书 k6.<zs0  
confirmed letter of credit 保兑信用证 BO]}E:C9  
confirming bank 保兑银行 e+416 ~X v  
confiscation order 没收令 X'[93 C|K  
connected transaction 关连交易 )/uu~9SFd  
consensus capitalism 共识资本主义 fbv%&z  
conservative investor 保守投资者 -hv<8bC~4  
consideration 代价；对价；约因 sUl/9VKl  
consideration issue [listing method] 代价发行〔上市方式〕 SA3!a.*c  
consideration other than cash 现金以外的代价 W<']Q_su  
consignee 收货人；代售人 y*K]z  
consignment 托运；寄售 hf#[Vns  
consignor 付货人；托运人；寄售人 LYM(eK5V  
consolidated account 综合帐目 &.D#OnRh9  
consolidated account expenditure 综合帐目开支 %#gHa  
consolidated balance sheet 综合资产负债表 aG&ay3[&
 
consolidated cash deficit 综合现金赤字 Mzfuthq=@  
consolidated cash surplus 综合现金盈余 )Pj8{.t4  
consolidated enterprises sectorial index 综合企业分类指数 iH&BhbRu_  
consolidated net earnings 综合净收益；综合净盈利 $/Rr|<  
consolidated net profit 综合净利润；综合纯利 (Qf"|3R4  
consolidated policy 综合保单 >U4hsr05  
consolidated price 综合价格 %v)m&VUi%  
consolidated profit and loss account 综合损益帐；综合损益表 CEOD$nYc  
consolidated public sector expenditure 公营部门综合开支 pXL@&]U
+  
consolidated revenue account 综合收入帐 %p wpRD@  
consolidated shareholders' fund 综合股东资金 22`N(_  
consolidation of shares 股份合并 `-,y
J  
consolidation period 巩固期；“牛皮靠稳”阶段；大涨后的调整期 ;`CNe$y   
consortium company 财团公司 bi=IIVlH  
consortium loan 银团贷款 {Kdr-aC  
constant dollar figure 固定币值 +#$(>6Zu"{  
constant market price 固定市价 \7l%@  
constant price 固定价格 gJkvH[hDY  
constant price series 固定物价计算数列 .WeP]dX%:f  
constant rate 固定比率 xW
hi>  
constituent stock 成分股 W'0(0;+G/j  
constitution 章程；组织章程 97XGJ1HI  
construction output 建造产出量 B%~D`[~?  
constructive trust 法律构定信托 ~-dL
#;  
consultant accountant 顾问会计师 >%PPp.R  
consultant's fee 顾问费 
?:8wDV  
Consultation Paper on Proposed Regulation on Share Margin Financing 3J{hG(5  
《监管股票按贷财务的建议谘询文件》 LEM^8G]O  
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability oJ<Wh @  
《有关联交所检讨董事资格的程序的谘询文件》 'J0Erk8(  
consumer behaviour 消费者行为 $hCPmiI  
Consumer Council 消费者委员会 ohy?l  
consumer credit financing operation 消费者信贷业务 @qGg=)T  
consumer demand 消费者需求 MZ/PXY  
consumer durables 耐用消费品 \K,piCVViN  
consumer expenditure 消费开支
qUW>qi,  
consumer goods 消费品 E#cW3\)  
consumer market 消费市场 @C}Hx;f6  
consumer price 消费物价 *`(/wE2v]  
Consumer Price Index [CPI] 消费物价指数 l}Fa-9_'  
Consumer Price Index (A) 甲类消费物价指数 Q302!N  
Consumer Price Index (B) 乙类消费物价指数 IdvBQ [Gj  
Consumer Price Index Classification System 消费物价指数分类法 ' YONRha  
Consumer Price Index Report 《消费物价指数月报》 e>oE{_e  
Consumer Price Index series 消费物价指数系列 f%1Dn}6  
consumer price inflation 消费物价上涨 q|8p4X}/]  
Consumer Representative Action Fund 消费者集体诉讼基金 JW5SBt>  
consumer sentiment 消费意欲 ,Cj8{s&;
 
consumer spending 消费开支；消费支出 B-OuBS,fwC  
consumption expenditure 消费开支 .)wj{(>TJ  
consumption pattern 消费模式 @c8s<9I]  
consumption product 消费产品 F[ Itq  
consumption tax 消费税 \sy;ca)[6g  
contango 交易延期费；延期交割费；期货溢价 ,yC-QFQE  
contingencies warrant 紧急拨款令；应急支款授权书 h)M9Oup`  
contingency 应急费用；意外开支准备金  xYMNyj~  
contingency allowance 应急准备金 7{vnhl(Z  
contingency sum 应急费用；意外开支准备金 @QAyXwp  
contingent assets 或有资产 n.m6n*sf7  
contingent debt 或有债权；待确定债务 WAj26";M(  
contingent interest 待确定的权益 @'EP$!c  
contingent liabilities 或有负债 LRhq%7p7  
contingent profit 或有利润 ]Mh7;&<6[  
contingent right 或有的权利 bW`@9 =E  
continue to hold a deposit 继续持有存款 n9zS'VU  
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 JuGQS24  
continuing rent 连续租金 "~h.u  
continuing trustee 留任受托人 PAe2hJ  
continuous licensing system 长期持牌制度 zN\~v  
Continuous Net Settlement System [CNS System] 持续净额交收系统 NRS!Ox  
contra account 对销帐户 k?.HW?=zy  
contra flow 资金回流 ^"w.v' sL  
contra item 对销项目 ;z9(  
contra transfer 对销转拨 NVnKgGlHgd  
contract 合约 /HNZwbh]uJ  
contract for difference 差价合约 "9[K  
contract for service 服务合约 tPS.r.0#^  
contract for settlement 平仓合约 ksxacRA7\  
contract note 成交单据 `p&ko$i2  
contract of copartnery 合伙合约 >#@1 I  
contract of indemnity 弥偿合约 -(n[^48K  
contract of insurance 保险合约 |Hbe]2"x>  
contract of reinsurance 再保险合约 cJ&e^$:Er  
contract price 合约价格 Av*R(d=`  
contracting party 订约人；立约人；缔约国 (BC3[R@/l  
contractual agreement 合约协议 }9=\#Le~\  
contractual commitment 合约承担 O_f|R1G5z  
contractual joint venture 合约式联营企业 eiZv|?^0  
contractual mutual fund 合约互惠基金 auP:r  
contractual right 合约权利 i3.8m=>  
contractual savings fund 合约储蓄基金 [Cz.K?+#M  
contributed surplus 实缴资本盈余 ~Exd_c9  
contribution 出资；供款；捐款；分担款项 KJa?TwnC  
contribution account 供款帐户 ?ng?>!  
contribution to gross domestic product 在本地生产总值中所占比率 ;G.m;5A
  
contribution to investment 出资额 g<s[6yA  
contribution to pension fund 退休金供款 *@Z/L26s;=  
contributor 供款人；出资人；捐助人 sBIqee'T  
contributory 分担人 0EM`,?i .Q  
contributory scheme 供款计划 <69/ZI),Y{  
contrived cessation of business 有预谋的停业 /KEPPp  
control 控制权；控制；管制 k=[!{I  
control of a company 公司的控制权；公司控股权 OwP9=9};  
control of business 业务的控制权 L%a ni}V  
controlled company 受控制公司 tg~&kaz  
controller 控制人；控权人；会计长 66=6;77  
controller of an authorized institution 认可机构控权人 E{r_CR+8  
controlling company 控股公司 'uUp1+  
controlling interest 控制权益；控股权益 v@k62@;
 
controlling officer 管制人员 ~?vm97l  
controlling officer's report 管制人员报告 :~^ec|tp  
controlling shareholder 控股股东；持有控股权的股东 qy@gW@IU  
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》 uNnwz%w  
conventional lending 传统放款；常规放款 Iz
2K  
conversion 兑换；换算；转换〔证券〕 3V`K^X3  
conversion factor 换算因数 vi0% jsI  
conversion of stock 公债的转换 u+s#Fee I  
conversion rate 兑换率；换算率；转换价格〔证券〕 5;V#Z@S  
convertibility 可兑性；兑换性；自由兑换 r2.87   
convertibility undertaking 兑换保证 /U1GxX:P,  
convertible 可兑换；可换股 Ms(;B*  
convertible currency 可兑换货币  zUqiz  
convertible debenture 可转换债权证 )dLESk  
convertible loan stock 可转换股的债权股额 i{VjSWq  
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 ja~b5Tf9  
conveyance 转易；转易契；财产转让证书 @( 9#\%=  
conveyance of property 财产转让 dv%gmUUf}k  
conveyance on sale 售卖转易契 ~GfcI:Zz&  
conveyancing fee 业权转易费 ]t1)8v2w>  
conveyancing scale charges 物业转易收费标准 v?<x"XKR  
cooling-off period 冷静期 ##u+[ !  
co-owner 共同拥有人；分权共有人 R*TCoEKO  
co-partner 共同合伙人 8N6a=[fv<  
co-partnership 共同合伙 ^lu)'z%6  
Copenhagen Stock Exchange 哥本哈根证券交易所 AnPm5i.  
core capital 核心资本 /[[zAq{OA  
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons N)RWC7th{  
《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》 )1j~(C)E8  
Core Principles for Effective Banking Supervision [Basle Committee]
;ijJ%/  
《有效监管银行业的主要原则》〔巴塞尔委员会〕 e=Kv[R'(M  
cornering “夹仓”；轧空；囤积居奇 c6s(f  
corporate borrower 借款公司；借款机构 c0<Y017sG  
corporate business 公司企业；公司业务 {H $\,  
Corporate Communications Department [Stock Exchange of Hong Kong Limited] dqUhp_f2qK  
企业传讯部〔香港联合交易所有限公司〕 F4Ft~:a  
corporate customer 公司客户 U3lr<(r*  
corporate dealer 公司交易商 qB]z"Hfq,  
Corporate Finance Division [Securities and Futures Commission] dWD,iO_"@  
企业融资部〔证券及期货事务监察委员会〕 h1K 3A5  
Corporate Finance (D.T.C.) Limited 协联财务有限公司 6FSw_[)  
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 .2 UUU\/5  
corporate governance 公司管治 ]rn!+z  
corporate income tax 公司所得税 lIzJO$8cM  
corporate investment adviser 公司投资顾问 [p!C+|rro  
corporate member 法团会员；公司会员〔香港联合交易所有限公司〕 gKb4n Nt  
corporate plan 公司计划 ^Sy\<  
corporate practice 执业法团 #jr;.;8sQ  
corporate profits tax 公司利得税 S97.O@V!$  
corporate savings 公司储蓄 Z6>:
k,-Ot  
corporate service tax 公司服务税 )\^o<x2S  
corporate signature 法团的签名 :v{$]wg  
corporation 法团；公司 #TW$J/Jb  
corporation bond 公司债券 9z'</tJ`  
corporation stock 公司股证；地方债券〔英国〕 6{azzk8  
corporation tax 公司税 K^{`8E&A  
correction phase of stock market 股市调整期 Cqg}dXn'  
Correctional Services Industries Suspense Account 惩教工业暂记帐 2y_rsu\  
corrective affidavit 修正遗产申报誓章 J~gfMp.  
correspondent bank 代理银行 W%Rh2l  
Cosmos Finance Limited 宇宙财务有限公司 ~8pf.^,fi  
cost 成本；费用；价格 QJdSNkc6  
cost centre 成本中心 &%qD Som3  
cost competitiveness 成本竞争力 m1F<L  
cost control 成本控制；成本管理 5Tu#o()  
cost convention 原值成本法；成本惯例 O|y-nAZgU  
cost effectiveness 成本效益；经济效益 tO[+O=d  
cost efficiency 成本效率 GetUCb%1  
cost element 成本要素 nZ\,
ZqV  
cost flow 成本流转 aE#ZTc=  
cost input 投入资金 Q=PaTh   
cost management information system 成本管理资料系统 U"m!f*a  
cost of an asset 资产成本 kP;:s  
cost of borrowing 借贷成本 (= !_5l  
cost of capital 资本成本；资金成本 XZ|"7as  
cost of installation 安装费 n#J$=@  
cost of issue 招股费用；发行股份费用 ]; ^OY\,  
cost of living 生活费用 =53LapTPJ  
cost of transmitting 传送费用 3<mv9U(  
cost overrun 成本超支  _&(ij(H  
cost price 成本价格 JEHV\=  
cost price structure 成本价格结构 zZ32K@  
cost to the revenue 政府收入的损失；政府减少的收入 'hya#rC&(  
cost-benefit analysis 成本效益分析 K7f-g]Ibdn  
cost-benefit study 成本效益研究 |!!E5osXq  
cost-book company 以成本帐原则组成的公司 >D:S)"  
cost-effectiveness analysis 成本效益分析 6{7O  
costing 成本计算；成本计算法 XIjSwR kYJ  
costing and pricing policy 成本及定价政策 GE5@XT  
costing exercise 成本计算工作 4`8.\  
costing review 成本检讨 _a<PUdP  
cost-of-living allowance 生活津贴 /0o 2
 
cost-of-living index 生活指数；生活费用指数 Plq[Ml9  
cost-plus pricing 成本加成定价法 y'@l,MN{  
cost-push inflation 成本推动的通货膨胀 *?K`T^LS  
cost-recovery basis 收回成本的原则 oQyG  
cost-related charges 依成本而定的收费 ^w&TTo(  
cost-related fee 依成本而定的收费 lZ)u4_  
co-surety 共同担保人 ^_+ks/  
co-trustee 共同受托人 c(Ha"tBJ  
cotton futures 期棉 rM=Hd/ki5  
Council of SEHK 联交所理事会 {eZj[*P  
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 #[KwR\b{:+  
counterclaim 反申索 :X4\4B*~  
counterfoil 联页〔收据〕；存根〔支票〕；票根 M9&tys[KX  
counter-guarantee 反担保 ~ml\|  
counter-inflationary policy 反通货膨胀政策 1MahFeQ[  
countersignature 副署签名；连署签名 8OFrW.>[  
country debt provisioning 债务国坏帐准备 ZcWl{e4  
country of beneficial ownership 实益拥有国 Y}?@Pm drz  
coupon 息票；赠券 E,6E-9  
coupon rate 息票利率 rk. UW  
cover 保证金；承保范围；补仓 \FKIEg+(2  
cover note 临时保单 6op\g].P  
cover short position 补仓；填平空仓 RDqC$Gu  
coverage 保额；承保范围 /GeS(xzQ  
covered call 备兑认购期权 ZDDwh&h  
covered option 备兑期权 ,@!d%rL:4]  
covered warrant 备兑认股权证 S~TJF}[k^6  
crash 狂泻；暴跌；崩溃 Z^~6pH\  
creation of new heads and subheads 开立新总目及分目 %@xYg{  
credit 信用；信贷；信用证；贷项 ]yIy~V  
credit advice 贷项通知书 wlpbfO e/  
credit agency 征信所；信用调查机关 ):|)/ZiC'  
Credit Agricole Indosuez 东方汇理银行 ?Jr<gn^D  
credit arrangement 信贷安排 /N^+a-.Qd  
credit balance 贷方结余 zp9 ?Ia  
credit card 信用卡 o>*{5>#k'  
credit card scheme 信用卡计划 ]_pL79y  
Credit Commercial de France 法国商业银行 7>~iS@7GV  
Credit Committee 贷款委员会 0[i]PgIH  
credit control 信贷管制 ]Aluk|"`U  
credit conversion factor 信贷换算因数 #[xNE
C)  
credit easing 放宽信贷 *7vPU:Q[  
credit exposure 信贷风险 6,h<0j{  
credit facility 信贷安排；信贷融通；信用透支 jF5JpyOc  
Credit Guarantee Scheme 信贷保证计划 &%bX&;ECzf  
credit item 贷项 LPNv4lT[u  
credit limit 信贷限额 |kd^]!_  
Credit Lyonnais 里昂信贷银行 <qy+@t  
Credit Lyonnais Hongkong (Finance) Limited 香港里昂财务有限公司 ""a8eB6  
credit rating 信贷评级 co@8w!W  
credit rating agency 信贷评级机构 lz*2wGI9  
Credit Review Committee [Hong Kong Monetary Authority] 信贷检讨委员会〔香港金融管理局〕 jFc{$#g-
 
credit risk 信贷风险 x!jhWX  
credit sale 赊销；赊售 Lf:Z (Z>  
credit side 贷方 b7,qzh  
credit squeeze 信贷紧缩；收紧信贷 ' FK"-)s  
credit to... 记入……帐目 Wm,,OioK  
credit to be given against tax 税款抵免 fE:2MW!)*  
credit transfer 信贷转帐；信用转帐 [5 V  
credit union 储蓄互助社 z7_./ksQ  
Credit Union League of Hong Kong 香港储蓄互助社协会 jl@8pO$  
creditor 债权人 <>:kAT,sP  
creditor's petition 债权人的呈请书 M@K[i*e  
creditworthiness 信誉；信用可靠程度 5a~1RL  
creeping inflation 爬行式通货膨胀；温和通货膨胀；渐升通胀 I|5OCTu
 
criminal bankruptcy 刑事破产 onlyvH4  
criminal bankruptcy order 刑事破产令 /PCQv_Y&,/  
criminal bankruptcy petition 刑事破产呈请书 yh)q96m-V=  
criterion for credit 授信原则 o&O!Ur  
critical path analysis 关键路线分析法；要径分析法 `2oi~^.  
cross rate 套价；套汇汇率；交叉汇率 `WT7w']NT  
cross-currency settlement risk 跨国货币结算风险 i*tj@5MY-  
crossed cheque 划线支票 QM]^@2rK2  
crossed trade 交叉买卖；交叉盘买卖 ?`XKaD! f  
Cross-Harbour Tunnel Passage Tax 海底隧道使用税 DXGO-]!!0  
cross-holding 相互持股；交叉持股 : L>d]Hn  
cross-margining 跨市场保证金制度 `otQ'e~+t  
cross-referencing system 相互参照系统 *k}d@j,*"  
cross-subsidization 互相资助；互相津贴 ~h/U ;Da  
Crown Agent 英联邦代办 UGMdWq  
crude activity rate 粗略经济活动率 0#7dm9  
crude econometric model 粗略计量经济模式 ex1ecPpN  
culpable insider dealing 应受谴责的内幕交易 LQjqwsuN{  
cum dividend 连股息 WDZi @9X_  
cumulative appreciation 累积升值；累积增值 E*l"uV  
cumulative deficit 累积赤字；累积亏损 ;:4puv+]  
cumulative dividend 累积股息 '$zFGq }}  
cumulative financial position 累积财政状况 hMQ
aT-v  
cumulative realized investment 累积的已实现投资 0>`69&;g|  
currency 货币 sm
U+:~  
currency adjustment factor 货币调整因子；币值调整因素 z)B=<4r  
currency board arrangement “货币发行局”制度 ZZ(@:F  
Currency Board Operations Sub-Committee 货币发行委员会 24Fxx9g  
Currency Committee [Hong Kong Futures Exchange Limited] *8p</Q  
货币委员会〔香港期货交易所有限公司〕 Vh8uE  
currency crisis 货币危机 &M!:,B  
currency denomination 货币面值 "mf;k^sqS  
currency futures 货币期货；外汇期货 Xy{+=UY  
currency futures contract 货币期货合约；外汇期货合约 uE$o4X  
currency in circulation 流通货币 4Rn i7qH  
currency matching 货币配对 8{YxUD  
currency note 纸币；钞票 V("1\  
currency option 货币期权 _biJch  
currency swap 货币掉期；货币互兑；货币互惠信贷 D/WS  
currency warrant 货币认兑证；货币认股权证 {JgN^R<5<f  
current account 往来帐户；支票户口；经常帐目 OOCeZ3yF(
 
current assets 流动资产 X`b5h}c  
current domestic value 现行本地价格 [oj"Tn(  
current liabilities 流动负债 SXEiyy[7v  
current market price 当时市价；现时市价 ht|r+v-  
current price 当时价格；现时价格 >`:+d'Jv0  
current price series 当时物价计算数列 66*o2D\Q*G  
current year rules of assessment 当年度评税规则 qo;\dp1  
cushion 缓冲；缓冲时限〔债券〕 8(}sZ)6  
cushion of liquid assets 流动资产缓冲额；速动资产缓冲额 *`#,^p`j b  
custodian 保管人 TRZ^$<AG  
custodian trustee 保管受托人 vF&b|V+,  
custody 保管 Nz;;X\GI  
customer 客户 c0 |p34  
customer lending 客户贷款 z@i4dC  
customer statement 客户对数单；客户结单 g&>Hy!v,  
cut loss “斩仓”；减少损失 F?=u:
 
cut margin “斩仓” 8##jd[o&p~  
cut-off date 截止日期 ^U}0D^jDeE  
cut-throat competition 割喉式竞争；恶性竞争 o[#a}5Y  
cycle of activity 活动循环；商业循环 >gl.(b25C  
cyclical fluctuation 周期性波动 `cpcO  
cyclical inflation 周期性通货膨胀 kR|y0V {K*  
cyclical nature of the economy 经济的周期性情况 eW0=m:6  
/Hmo!"W`  
D.A.H. Private Bank Limited安新私人銀行有限公司 B]7jg9/  
Dah Sing Bank Limited大新銀行有限公司 Kxn7sL$]=F  
Dah Sing Finance Limited大新

顶 M;qL)vf  
$8k_M   
知识太多了 P~e$iBH'  
dU6LB+A  
要慢慢看 I0K!Kcu5Iu  
谢谢斑竹了