一些有用的会计术语C

C: |\j'Z0  
) =<,$|g  
calendar year figure 历年数字 xn&G`  
call 催缴通知；认购期权 <@}~
Fp@  
call deposit 通知存款；活期存款 a[:0<Ek  
call loan 短期同业拆借；通知贷款 n^|n6(EZ  
call margin 补仓；追加保证金 =Uta5$\a)  
call market 短期同业拆放市场 LqTyE  
call money 短期同业拆借；活期贷款 s% "MaDz  
call option 认购期权；看涨期权 /a%5!)NE%  
call price 赎回价格；提前赎回价 &,xN$  
call warrant 认购认股权证；回购认股权证 h#?L6<*tm  
callable share 可收回股份；可兑付股份 [Z484dS`_  
called up share capital 已催缴股本 s#ijpc>h  
Canadian Dollar [CAD] 加拿大元 9cAb\5c|  
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 , e{
kC  
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 ]l>)Di#*o  
cancellation price 取消费 8/f,B:by  
cap 上限 ^o]ZDc  
capital 资本；资金  KAmv7  
Capital Accord 《资本协定》 %0
}qMYS  
capital account 资本帐；非经常帐 1Fn+nDnO6  
capital account commitment balance 资本帐承担额结余 NaSgK  
Capital Adequacy Directive [CAD] 《资本充足指引》 f0fN1
 
capital adequacy ratio [CAR] 资本充足比率 'H2TwSbIXI  
capital allowance 资本免税额 iIq='xwa9  
capital alteration 资本变更 mHo}, |  
capital and liabilities ratio 资本负债比率 ^ad p<?q4  
capital and liquidity requirement 资本与流动资金的规定 g]R }w@nJ  
capital appreciation 资本增值 M-u:8dPu  
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+SD(KVn-  
capital assets 资本资产 SIjdwr!+ZZ  
capital at risk 风险资本 5C/W_H+9iK  
capital base 资本基础；资金基础 Lc6Wj'G G  
capital charges 资本支出；资本费用 {[Po
LOCI  
capital commitment 资本承担 8/*q#j  
capital contribution certificate 出资证明书 T9\wkb.  
capital convergence 划一资本充足比率 p5c^dC{  
capital cost 资本成本；建设成本；建设费用 @@7<L  
capital cover 资本保证 TmG$Cjf84  
capital deficit 资本亏绌；资本赤字 ua*k{0[  
capital divided into shares 资本分成股份 AoL4#.r3H  
capital element 资本因素；资本部分 [Z|R-{"  
capital equipment 资本设备 V2cLwQ'0  
capital expenditure 资本开支；非经常开支 n'{cU(  
capital expenses 资本费用 5bX SN$7|  
capital financing 筹集资本；以非经常收入支付非经常开支的结算 c4oQ4  
capital flow 资金流量 jEsP: H(0^  
capital formation 资本形成；集资 S,m)yh.  
capital formation figure 资本组合数字 Mxn>WCPo  
capital fund 资本基金 d6-a\]gF  
capital gain 资本增益；资本增值 ahA21W`k  
capital gains tax 资本增值税 Zf |%t  
capital goods 资本财货；资本货物 &,2h=H,M  
capital grant 非经常补助金；非经常拨款；建设补助金 7jT]J  
capital grant cycle 建设补助金周期 1q<BYc+z  
capital injection 注入资本；注资 {wRsV=*  
capital input 投入资本 2e zQX2q  
capital intensity 资本密集度 CN@bJo2  
capital intensive 资本密集 M ()&GlNs  
capital investment 资本投资 cj@Ygc)n  
Capital Investment Fund 资本投资基金 D)XF@z;  
capital loss 资本损失 AzVON#rj  
capital maintenance 资本保值；资本保留 kDS  
capital market 资本市场；资金市场 >S3iP?V7  
capital market instrument 资本市场票据 9S@PY_ms  
capital money 资本款项 [op!:K0  
capital money subject to a trust 信托财产资本 eD
/O)X  
capital movement 资本流动 `me2Q  
capital nature 资本性质 r k;k:<c  
capital outlay 资本支出 ^AK<]r<?L?  
capital portion 资本部分 zE5%l`@|o  
capital profit 资本利润 9(DS"fgC  
capital project 基本工程项目；非经常开支项目 Vu0jNKUV  
capital receipt 资本收入 \];0S4SBy  
capital redemption 资本赎回 V #W,}+_Sz  
capital redemption business 资本赎回业务 _eM\ /(v[  
capital redemption contract 资本赎回合约 vFLQq,?Nh  
capital redemption reserve 资本赎回储备 uyMxBc%6  
capital reduction 资本减缩；减资 qc\]~]H]r  
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] " m<]B  
股本削减计划〔香港联合交易所有限公司〕 LO<R<zz  
capital repayment 偿还资本 @6 uB78U4O  
capital reserve 资本储备；后备资本 %4Cs c  
capital revenue 资本收益；非经常收入 fEE[huG  
capital spending 资本开支；资本支出；非经常开支 L5!aLv#  
capital stock 股本 R9nW5f Nf  
capital stock subscription 认缴股本；认购股本 -hw^3Af  
capital subsidy 建设津贴；基本建设津贴 ya3A^&:  
capital subvention 非经常资助金 bmVksi2b  
capital sum 资本额 ,\q9>cZ!  
capital tax 资本税 nS)U+q-x&o  
capital transfer tax 资本转移税 =.O8G=;DOA  
capital turnover 资本周转率 yjlX@YXnw  
capital value 资本价值 -jdS8n4  
capital works project 基本工程项目 L\}o(P(  
Capital Works Reserve Fund 基本工程储备基金 .'JO7of  
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 _Q,`Qn@|BD  
capitalization 资本化；资本总额 z^+f3-Z  
capitalization of interest 利息化作本金 U|.kAI*  
capitalized interest 化作本金的利息 Ahk6{uz  
capitalized loan 转作资本的贷款 Y~#m-
y  
capitalized value 资本还原值；资本化价值 4Ei*\:  
capitation grant 按人计算的补助金 ^WQ.' G5Q  
captive insurance business 专属自保保险业务 XQ]noaU  
car insurance 汽车保险 &^Q-:Kxs8  
Caribbean Development Bank 加勒比开发银行 >%5Ld`c:SD  
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] awh<CmcZ  
意大利嘉利堡银行 9HrT>{@  
cartel 同业联盟；卡特尔 n@ lf+  
cartelized rates system 联营式利率制度 ,
f{<  
cash 现金；现款 WzZ<ZCHm  
cash accounting system 现金会计制度 @S\!wjl]C  
cash acquisition 以现金投资所得的资产 |;e K5(|  
cash allowance 现金津贴 H)z}6[`  
cash assets 现金资产   4R
a  
cash at bank 银行现金；银行存款 LgXc}3  
cash balance 现金结余 TeaP\a  
cash basis 现金收付制；收付实现制 pA7&  
cash basis accounting 现金收付制会计；收付实现制会计 UIgs/  
cash bonus 现金红利 "1|n]0BF  
cash book 现金出纳帐；现金簿 2\80S[f  
cash client 现金客户 ?aOx b  
cash commission rebate 现金回佣 F \6-s`(  
cash compensation 现金补偿 Xc~yr\%]  
cash contribution 现金承担额；现金分担额 xR}^~14Bz  
cash cost 直接费用；现金成本 U Hh  
cash coupon 现金礼券 (~ro_WC/I  
cash credit 现金信贷 ,Z*&QR  
cash deficit 现金赤字 UngDXD )  
cash deposit and withdrawal 现金收支 a)w *  
cash disbursement journal 现金支出日记簿 4{4VC"fa  
cash disbursement slip 现金支出传票；现金支出单 cB#5LXbCE  
cash flow 现金流量；银根 *P2_l Q=  
cash flow lending 流动现金放款；无抵押融资 3gtQS3$4s  
cash flow statement 现金流量表；现金流动表 ;
Gixu9u'  
cash flow surplus 现金流量盈余 ?D?_D,"C  
cash in hand 库存现金；手头现金 c-1,((p  
cash in till 备用现金 OQ>8Q
`  
cash in transit 运送中现金；在运现金 :bt;DJ@  
cash input 投入现金 Em8q1P$tm>  
cash input figure 现金投入数字 BUB$k7{z  
cash limit 现金支出限额；现金限额 #4UK
kd  
cash margin 现金保证金 mU@pRjq=  
cash market 现货市场；现金交易市场 UW%zR5q  
cash offer 现金要约；现金补偿额 1;8=,&  
cash payment 现金付款；现金支付 (%.[MilxPM  
cash position 现金头寸 $Y'}wB{pc  
cash price 现金价格 F6XrJ?JM  
cash receipts journal 现金收入日记簿 7[=*#7}.  
cash receiving slip 现金收入传票；现金收入单 ?5'EP|<  
cash settlement 现金结算 D>tex/Of3  
cash surplus 现金盈余 <% #Dwo}  
cash with order 订货付现；凭票即付 xVYy`_|  
cashier's order 银行本票 F[am2[/<A  
cashier's order outstanding 未承兑的银行本票 NMJX `  
cash-limited subhead 有现金支出限额的分目 w]<V~
X  
cash-sweep 现金彩票活动 V$w
W?+V  
casual client “散客”；“散户” 2OT RP4U  
CCASS Depository 中央结算系统证券存管处 6L5j  
CCIC Finance Limited 中芝兴业财务有限公司 Q8-;w{%  
cedant 分出者 N,kPR  
ceding company 分出公司 k*XI/k5Vc  
ceding insurer 分出保险人 b,C2(?hg  
ceiling 上限 O_=2{k~s0  
ceiling price 最高限价 K9-;-{qb  
central bank 中央银行 AzFd#P  
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 8(d
Hn  
central banking 中央银行业务 0QJ :  
central banking function 中央银行职能 DpD19)ouy  
Central Clearing and Custodian System 中央结算及托管系统 RHO|g0  
Central Clearing and Depository System 中央结算及存管系统 |T`ZK?B+u  
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 c,@&Z#IZ`  
central clearing house 中央结算所 |w; hu]  
central clearing system 中央结算制度；集体交收系统 {
"kEu  
central custody system 中央托管系统 Y=G9|7*lO  
central depository 中央存管处 !fX&i6  
central depository system 中央证券存管制度 b$@vJ7V!  
Central Moneymarkets Unit [CMU] 债务工具中央结算系统
DA=#T2)p  
central rate 中央汇率；中心汇率 |!t&ZpdD  
Central Registration Hong Kong Limited 香港中央证券登记有限公司 >qE f991SZ  
Central Tender Board 中央投标委员会 au=A+  
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统；世达结算系统 P"-*'q,9  
centralized budgetary and payments system 集中预算及支付制度 ~l {*XM  
centred 12-month moving average 十二个月定位移动平均数 AS1#_fC  
certificate of approval 批准证明书 <'T:9  
certificate of beneficial entitlement to property 资产权益证书 8Dy5g  
certificate of compliance 合格证明书；合约完成证明书 B'NtG84  
certificate of deposit [CD] 存款证 VrQgn9L  
certificate of exemption from estate duty 豁免遗产税证明书 xE>jlr?  
certificate of incorporation 公司注册证书；法团注册证书 6=pE5UfT  
certificate of incorporation of registered trustees 注册受托人法团证书 OdKfU^  
certificate of indebtedness [CI] 负债证明书 S7!+8$2mc_  
certificate of insurance 保险证书 /H (55^EMZ  
certificate of interest 权益证明书；息票 rgo#mTQ_  
certificate of means 资产证明书 yP<ngi^s=  
certificate of participation 参与证明书 ujin+;1  
certificate of payment of profits tax 缴付利得税证明书 /$[9-G?  
certificate of preference 特惠税证 L<D<3g|4  
certificate of rateable value 应课差饷租值证明书 8NF93tqD6  
certificate of registration 登记证书；注册证明书 7C;oMh5  
certificate of satisfaction 清偿证明书 @ra^0  
certificate of transfer 转让证明书 1>yh`Bp\=  
certificate to bearer 不记名证明书 zG\& ZU  
certification 核证 bwR$910b  
certification fee 核证费 7];AB;0"  
certified cheque 经银行证明可兑现的支票 8n&Gn%DvX  
certified public accountant [CPA] 执业会计师 !l6Ez_'  
certified statement 经证明的报表 W(4Mvd  
cessation of business 停业 y -6{>P/  
cession 分保 k2 _i;v  
C.F. Finance Company Limited 浙一财务有限公司 cePe0\\  
chance 机会；中彩机会 6 4
,('+  
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 oMNt676  
change of domicile 迁册 !k3 eUBF  
change to estimates 修订预算 Wg5<@=x!G  
change to the approved estimates of expenditure 核准开支预算的变动 {<}9r6k;f  
charge 费用；押记；抵押 #Vy8<Vy&w  
charge number 税单号码 omP\qOc  
charge on assets 资产的征税 @1w[~QlV  
charge upon general revenue 从政府一般收入中拨款支付 0-P,zkK_v  
chargeable 可予征收；应课税的  g)Tr#  
chargeable agreement for sale 可予征收印花税的买卖协议 <(Rbu2_  
chargeable income 应课税入息 :~^_*:  
chargeable normal trading receipt 应课税的一般营业收入 vZiuElxKi  
chargeable profit 应课税利润 K0aT(Rc e  
chargeable to tax 应课税 mAM:Q*a'  
charged to... 记入……帐目 9}|x N8  
chargee 承押记人 5FJ(x:k?z  
charge-holder 受押人 eG_@WLxwD  
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 =?3b3PZn  
charging order 押记令 IRknD3LX  
chargor's right 押记人的权利 u~xfI[8C  
charitable donation 慈善捐款 ;!hwcOkX  
charitable trust 慈善信托 {{r.?m#{  
charity property 慈善财产 )Fsc0_  
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 Te6cw+6  
charter 章程；特许权 39qIoaHT  
charter of incorporation 成立章程 ;;|o+4Ob;  
chartered accountant 特许会计师 $ucDzf=o  
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 wi/qI(O!  
Chartered Institute of Public Finance and Accountancy [United Kingdom] U-*`I?~=4  
特许公共财政及会计学会〔英国〕 eKUP,y;[I  
charterer 承租人 ~tc,p  
Chase Manhattan Asia Limited 美国大通亚洲有限公司 !AXt6z cZ  
Chase Manhattan Bank 美国大通银行 b!<\#[ A4  
chattels 实产 drQI@sPp  
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 Ro@=oyLE  
Che Hsing Finance Company Limited 浙兴财务有限公司 Lcz`  
check-and-balance system 制约平衡制度 nYnBWDnV  
Chekiang First Bank Limited 浙江第一银行 L`"j>),  
cheque 支票 gs"w 0[$  
Chiao Yue Finance Company Limited 侨裕财务有限公司 I}sb0 Q&  
Chiba Bank, Ltd. 千叶银行 _. &N@k  
Chicago Board of Options Exchange 芝加哥期权交易所 *Y':raP  
Chicago Board of Trade 芝加哥交易所 ?CD[jX}!  
Chicago Mercantile Exchange 芝加哥商品交易所 Pihpo  
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 J#DN2y<  
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 )Drif\FF)  
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 +;ylld  
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 #|"M  
child allowance 子女免税额 (zX75QSKV  
China & South Sea Bank Limited 中南银行 t-i\gq^  
China Affairs Committee [Hong Kong Futures Exchange Limited] gX|We}H  
中国事务委员会〔香港期货交易所有限公司〕 NmA6L+  
China concept stock 中国概念股 Ya&\b 6  
China Construction Bank 中国建设银行 ffQm"s:P  
China Development Division [Stock Exchange of Hong Kong Limited] :+_  
中国发展科〔香港联合交易所有限公司〕 #9glGPR(  
China Economic News 《中国经济新闻》 +-!2nk`"a  
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕
l*w*e.ezQ  
China State Bank Limited 国华商业银行 hLr\;Swyp  
Chinatrust Commercial Bank, Limited 中国信托商业银行 4;2  
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 !%'"l{R  
Chinese Bankers Club, Hong Kong 香港银行华员会 6)veuA3]  
Chinese Banks' Association 香港华商银行公会 /E-sg, k  
Chinese Gold and Silver Exchange Society 金银业贸易场 &0`i(l4]l  
Chinese New Year bonus 年奖；年终花红 [X 9zrGHt  
chit fund 银会 g/4ipcG;N  
Chiyu Banking Corporation Limited 集友银行有限公司 cN:dy#  
Chiyu Finance Company Limited 集友财务有限公司 E*x ct-m#  
Cho Hung Finance Limited 朝兴金融有限公司 74=zLDDS  
choses in action 无形动产；据法权产 90 >
V he  
chronological book 序时帐簿 7NRm\%^q  
Chubu Securities Finance Company 中部证券金融公司 kIR/.Ij}  
Chung Khiaw Bank Limited 崇侨银行 \beYb0(+  
Chung Nan Finance Company Limited 中南财务有限公司 VfFbZds8f  
Chuo Trust & Banking Co., Ltd. 中央信托银行 5]*!N  
Chuo Trust Asia Limited 中央信托亚洲有限公司 KPAvNM  
Citibank, N.A. 万国宝通银行 sDB,+1"Y$  
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 UP7?9\  
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务（香港）有限公司 |=:<[FU  
Citicorp International Limited 万国宝通国际有限公司 9&
bJ]  
civil debt 民事债项 C~IE_E&Q`  
Civil Service Pension Reserve Fund 公务员退休金储备基金 NM"5.   
claim 申索；索偿；债权 s6QD^[  
claim equalization fund 申索平衡基金 zHKx,]9b  
claim for refund of property tax 申请发还物业税 UyAy?i8K  
claim of debt 债权申索 }tO>&$ Z6f  
claim on bank 对银行的债权 )x<BeD  
claim to dividend 摊还债款申索 `B~zB=}  
claimant 申索人；索偿人 -wr_x<7  
claims statistics 申索统计数字 g`w46X  
class of insurance business 保险业务类别 iwy;9x  
class of property 财产类别 B- D&1gO  
claw-back 递减率 Oye6IT"  
clearance cost 清拆成本 $)eS Gslz  
clearing 结算；票据交换；清算 3lTnfc&  
clearing account 结算帐户 -\7_^8 am  
clearing and settlement system 结算和交收系统 1ozb tn  
clearing balance 结算差额 [V_+/[AA)  
clearing bank 结算银行 Q-7L,2TL  
clearing cheque 交换支票 i<(~J4}b  
clearing house 结算所；票据交换所 NwVhJdo  
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 F!fsW9  
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 BV6B:=E0  
clearing member 结算会员 $*:g~#bh  
Clearing Members' Fund 结算会员基金 -
ykD/  
clearing participant 结算参与者 *,zrg%8  
clearing rebate 结算费用的回佣 e{H(  
Clearing Rules [SEHK Options Clearing House Limited] n]6-`fpD  
《结算规则》〔联交所期权结算所有限公司〕 #-o 'g!  
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 Iw^Q>MrT  
Clerk to the Board of Review 税务上诉委员会书记 k=cDPu -  
client 客户；委托人；当事人 pqTaN=R8  
client agreement 客户协议
R9
Y@I  
client confidentiality 客户保密的责任 F'-XAI <3  
client money 客户款项 +sV~#%%  
client statement 客户结单 /I((A/ks  
clients fund 客户资金 gquvVj1oT  
close 结算；收市；收盘 k?rJGc G  
close a position 平仓；轧平头寸 mGa:~x  
close company 股份不公开的公司 :H:
Se  
close higher 收市时价位较高 aU@1j;se@  
close lower 收市时价位较低 E $P?%<o  
close mixed 收市时荣辱互见 ]V)*WP#a  
close of exchange 交易所停市 #q>\6} )  
close of financial year 财政年度终结 eL<jA9cJ9  
close out 平仓 ]57yorc`  
close out a long position 平长仓 0gGr/78   
close out a short position 平空仓 ;XQ27,K&  
close steady 收市时价格稳定 !zsrORF{  
close the gap 弥补差距 {  '402  
closed position 平仓 CvR-lKV<  
closed-end investment corporation 股份固定的投资公司 %@:6&  
close-out price 抛售价格 =\
k:]  
closing account 决算帐户 ?\)h2oi!F5  
closing balance 期终结余；收市结余 ~N2=44e  
closing price 收市价；收盘价 t .}];IJP  
closing quotation 收市价；收市行情 ~ToU._  
closing rate 收市汇价；收盘汇率 do*aE  
closing transaction 平仓交易 D&@Iuo  
clothing levy 成衣税 p I~;3T:!  
club deposit 零存整付存款 G8 q<)  
Code of Aid 《资助则例》 Uu52uR  
Code of Banking Practice 《银行营运守则》 Abi(1nXdQ  
Code of Best Practice [Stock Exchange of Hong Kong Limited] m\XG7uo~  
《最佳应用守则》〔香港联合交易所有限公司〕 N}1yDN  
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〕 #G_'5{V  
Code of Conduct for Persons Registered with the Securities and Futures Commission T|0+o+i  
《证券及期货事务监察委员会注册人操守准则》 8.>himL  
code of practice 实务守则；经营守则；执业守则 ]G D` f  
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 \ @[Q3.VX  
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 ,p#r; O<O  
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 o@7U4#E  
Code on Pooled Retirement Funds 《集资退休基金守则》 c%bzrYQvA;  
Code on Share Repurchases [Share Repurchase Code] !{{gL=_@  
《公司购回本身股份守则》〔《股份购回守则》〕 |fIyq}{7  
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 f$tm<:)Y  
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 T:Ovh.$  
co-debtor 共同债务人 a4gX@&it_k  
co-financing scheme 共同融资计划 AWE ab  
cognizance 证明令 awI{%u_(nA  
coin 硬币 CUHT5J*sY  
coin replacement programme 硬币取缔计划 "Zx<hL*  
coin set 套装硬币 (,tu7u{  
coinage 硬币 m=
+x9gL2  
Coinage Security Fund 硬币发行基金 3<xDxj0<  
cold call 主动与准客户接触 V#b=mp  
collapse in prices 价格下泻；价格下挫；价格暴跌 @OGG]0 J  
collateral 抵押品 fUGappb  
collateral bond 担保债券 #vhN$H:&q  
collateral loan 抵押贷款 N|Ag8/2A  
collateral security 附属抵押品 q3#+G:nh  
collection 征收；收取 (Q @'fb9z  
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 x$bUd 9  
collection of betting duty 收取博彩税 a
L`wz !  
Collection Office [Inland Revenue Department] 收税处〔税务局〕 "<{|ni}  
collective consumption 集体消费 ,p OGT71  
Collector 收税主任 3Pllxq<n  
Collector of Rates 差饷征收官 hF$qH^-c*A  
Collector of Stamp Revenue 印花税署署长 <
hj2'dU  
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 GmaNi  
combined surplus 合并盈余 t=xEUOQAn  
combined visible and invisible trade account 有形及无形贸易合并帐目 qTN%9!0@9  
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 9(nq 4HvI  
commemoration coin 具纪念性的硬币 cs?WE9N  
commencement of winding-up 清盘开始 1_#;+S  
commerce and industry sub-index 工商分类指数 .}v" `>x  
commercial activity 商业活动 T1*.3_wtP  
commercial bank 商业银行 k].swvIi  
Commercial Bank Act of Norway 《挪威商业银行法》 D7T|K :F)  
Commercial Banks Law 《商业银行法》 E>f
{j:M  
commercial borrowing 商业借款 l)dE7$H  
Commercial Code of Japan 《日本商法》 $B_%MfI  
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 gua7<z6=eh  
commercial invoice 商业发票 SOOJqC  
commercial letter of credit 商业信用证 {wsJ1v8!  
commercial loan 商业贷款；商业放款 =*jFaj  
commercial paper 商业票据 ""XAUxo  
commercial paper market 商业票据市场 *U]&a^N  
commercial registry 商业登记处 xY#J((-iH  
commercial return 商业回报 (3lA0e`Y  
commercial sale 商业销售 HKJBR)T  
commercialization 商品化 o5 fV,BJZO  
commercially viable 具商业利益；有利可图 [U8/nT  
Commerzbank AG 西德商业银行 rhy-o?  
commission 佣金；委员会 } `r.fD  
Commission des Operations de Bourse of France 法国证券事务监察委员会 iB"ji4[z  
commission house 佣金行；代办行 &Cv  
commission payable 须付的佣金 |bnYHP$!  
commission rebate 佣金回扣 @ci..::5  
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 [A/2 Ms  
Commissioner of Banking 银行监理专员〔银监专员〕 RJzIzv99m  
Commissioner of Estate Duty 遗产税署署长 kHylg{i{"  
Commissioner of Inland Revenue 税务局局长 #IZh}*$  
Commissioner of Insurance 保险业监理专员 r A(A$VR  
Commissioner of Rating and Valuation 差饷物业估价署署长 "mQcc}8  
commitment 承担；已承担的开支；承担额；承担项目 :;yrYAyT3  
commitment fee 承诺费 }O>1ta
uI  
Committee of the Hong Kong Association of Banks 香港银行公会委员会 `G/g/>y  
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 [M,4qe8,}  
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 rU&Y/  
Committee on Payment System [Hong Kong Monetary Authority] 77yYdil^W+  
支付系统委员会〔香港金融管理局〕 iiMS3ueF  
Committee on Unit Trusts [Securities and Futures Commission] bTm
hz  
单位信托委员会〔证券及期货事务监察委员会〕 nEd "~  
Commodities Dealers' Deposit Fund 商品交易商按金基金 R"V90bCf  
Commodities Trading Commission 商品交易事务监察委员会 *bf 5A9  
commodity 商品
 <{Y3}Q  
commodity classification 商品分类法 NRJp8G Z%U  
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 DE?k|Get2  
commodity dealer 商品交易商 Qd kus214  
commodity exchange 商品交易所 QfAmGDaYQ  
Commodity Exchange Compensation Fund 商品交易所赔偿基金 _^#eO`4"  
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 +cqUp6x.  
commodity flow method 商品流动法；商品流通法 xh$yXP0/  
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 wCg7JW#  
commodity futures contract 商品期货合约 $%MgIy  
commodity market 商品市场 2O Ur">_  
commodity tax 商品税 R|M]mwa^w  
commodity trading adviser 商品交易顾问 n}IGxum8`  
commodity trading adviser's representative 商品交易顾问代表 xZ P SUEG  
commodity trading advisory contract 商品交易顾问合约 q
b=2J5su  
commodity warrant 商品期权证 &BrFcXF  
commodity-based investment 以商品为基础的投资 Lr"cO|F  
common fund 共同基金 Ht(TYq  
common property 分权共有财产 )Bn }|6`  
common share 普通股 k}H7bZug  
common stock 普通股 aH?Ygzw  
Commonwealth Bank of Australia 澳洲联邦银行 '~K]=JP  
Commonwealth Development Corporation 英联邦发展公司 KFHZ3HZ:>  
Commonwealth Finance Ministers Conference 英联邦财长会议 P>iZgv  
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 v0oVbHO5<  
Commonwealth income tax 英联邦入息税  ^AaE$G&:  
Commonwealth Preference 英联邦特惠制 *)-@'{]uB  
communal property 公有财产；公有产业 452kE@=49  
communication expenses 通讯费用 LdG?kbJ&y  
Community Preference 欧共体特惠制 \WFcb\..  
commutation of pension 退休金的折算 XZARy:+bc  
commuted gratuity 折算酬金 bRy(`  
commuted pension gratuity 经折算的退休酬金 q%])dZ!lE  
Companies Act [United Kingdom] 《公司法令》〔英国〕 #<b\BqYG  
Companies Handbook 《上市公司手册》 5)T[ha77u  
companies inspector 公司检查员 [;Lgbgt3f  
Companies Liquidation Account 公司清盘帐户 V&:x+swt  
Companies Ordinance: Information to be Included in a Rights Issue Prospectus /qy6YF8;y  
《公司条例：供股章程须载有的资料》 m\XsU?SuX  
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》 ygIn6
.p  
Companies Registration Officer 公司注册主任 .ZF%$H  
Companies Registry 公司注册处 M' z.d  
Companies Registry Trading Fund 公司注册处营运基金 g^+p7G  
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 LxhS 9  
Company Formation and Enforcement Division [Companies Registry] (KyOo,a  
公司成立及条例执行部〔公司注册处〕 re[5lFQ~Z  
company in which the public are substantially interested 由公众拥有相当权益的公司 wrgB =o  
company limited by guarantee 担保有限公司 XdCP!iq*8  
company limited by shares 股份有限公司 1bQO:n):~  
company register 公司登记册 c.Sd~k:3  
company registration fee 公司注册费 |YROxY"ML  
company with limited liability 有限法律责任的公司 >P~*@>e  
company's memorandum 公司组织章程 uq s   
company's reserve 公司储备 9)W3\I>U-  
comparative advantage 比较优势；比较利益 ~k"b"+2  
compensation 补偿金；赔偿 "/e)v{  
Compensation Committee [Stock Exchange of Hong Kong Limited] ,zM@)Q;9  
赔偿委员会〔香港联合交易所有限公司〕 >dJuk6J&c&  
compensation from insurance 保险赔偿 VqW5VLa  
compensation fund 赔偿基金 w=;>  
compensation fund levy 赔偿基金征费 "NLuAB.P  
compensation rate 补偿率 Hq::F
?  
Compensation Review Committee 赔偿检讨委员会 o}:x-Y  
compensation scheme 赔偿计划 fm-m?=  
compensation trade 补偿贸易 ; >H1A  
compensation value 补偿值 CYy=f-  
compensatory payment 补偿付款 -_t4A *  
competition and pricing strategy 竞争与定价策略 $rcv@-l  
competitive edge 竞争优势 !;|#=A9  
competitive price 具竞争力的价格 Ue9Y+'-x  
competitive tender 竞争性投标 _-y1>{]H  
Compliance Committee [Stock Exchange of Hong Kong Limited] T
YGI f4z  
监察委员会〔香港联合交易所有限公司〕 56<UxIa~  
component of expenditure 开支组成部分 B;(U?gC  
Composite Consumer Price Index 综合消费物价指数 1Y$%| `  
composite index 综合指数 ,Kj>F2{  
composite rating 综合评级 @a@}xgn{  
composite return form 综合报税表 _xCYh|DlQ|  
Composite Securities and Futures Bill 《证券及期货综合条例草案》 aq_K,li#w  
composite tax return 综合报税表 }p*|8$#x"  
composition 组合成分；债务重整协议 WyatHC  
composition of earnings 收益组合成分 ?K7uy5Y  
compound increase 复合增加率；复合增长率 r6uN6XCM  
compound interest 复利 u
:|^L]{  
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 W.[!Q`  
comprador note 买办票据 W..*!UGl  
comprador order 买办付款令票 ^@*`vz^_  
comprehensive income tax 综合所得税 mTtaqo_Bh  
comptroller 审计主任 s,#We} bv  
compulsory liquidation 强制清盘 9zqo!&  
compulsory winding-up 强制清盘 v[ML=pL  
computation 计算；计算表 4Z%1eOR9V  
computational procedure 计算方法 /A,w{09G  
computer audit programme 电脑审计程序；电脑核数程序 . KLEx]f.  
concentrated position 集中持仓量 Z[*unIk  
concentration risk 资金集中风险；集中融资风险 lH=|Qu  
concept stock 概念股 p2 1|  
concession 特许权；宽减措施；优惠 <{k{Coy  
concession contract 特许经营权合约 <<?32r~  
concessionary rate 优惠率 o=7,U/{D!  
concordat 协定；契约；国际监管条约 6ScB:8M  
condition 条件 GB Yy^wjU  
conditional endorsement 附有条件的背书 >"!ScYn  
conditional offer 有条件要约 0}e?hbF%U  
conditional sale agreement 有条件售卖协议 /.7RWy`  
conditions of tender 投标章程 $L0sBW&  
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》 I m I$~q'  
conduct of business standard 业务操守准则 q{9 \hEeb  
Confidentiality Understandings 保密谅解文件 gyAJ#N|  
confirmation letter 确认书 [G$#jUt/O  
confirmation of mail transfer 信汇证明书 Rmmu#-{Y  
Confirmation of Payment 已缴税证明书 \O "`o4  
confirmed letter of credit 保兑信用证 kHhp;<  
confirming bank 保兑银行 RVm-0[m}  
confiscation order 没收令 o 7kg.w|  
connected transaction 关连交易 #&kj>  
consensus capitalism 共识资本主义 /J-'[Mc'D[  
conservative investor 保守投资者 7d%x7!E  
consideration 代价；对价；约因 ,uC-^T |n  
consideration issue [listing method] 代价发行〔上市方式〕 u@e.5_:S)  
consideration other than cash 现金以外的代价 ]P wS3:x  
consignee 收货人；代售人 Cs>`f,o  
consignment 托运；寄售 Sk7R;A  
consignor 付货人；托运人；寄售人 -)(=~|,Pq/  
consolidated account 综合帐目 ~|S0E:*.  
consolidated account expenditure 综合帐目开支 (CIcM3|9C  
consolidated balance sheet 综合资产负债表 lj}3TbM  
consolidated cash deficit 综合现金赤字 b/a\{  
consolidated cash surplus 综合现金盈余 /lUfxc4  
consolidated enterprises sectorial index 综合企业分类指数 F|> 3gW  
consolidated net earnings 综合净收益；综合净盈利 G!$~'o%/  
consolidated net profit 综合净利润；综合纯利 3ArHaAv{y  
consolidated policy 综合保单 .%n_{ab1  
consolidated price 综合价格  ,==_u  
consolidated profit and loss account 综合损益帐；综合损益表 v}u]tl$,  
consolidated public sector expenditure 公营部门综合开支 =>5Lp  
consolidated revenue account 综合收入帐 rmA?Xlh\  
consolidated shareholders' fund 综合股东资金 d*{Cv2A.  
consolidation of shares 股份合并 <!RkkU& 6  
consolidation period 巩固期；“牛皮靠稳”阶段；大涨后的调整期 34!.5^T  
consortium company 财团公司 KX9IC5pR  
consortium loan 银团贷款 7mYcO3{5{  
constant dollar figure 固定币值 +^(_S9CO  
constant market price 固定市价 RD[P|4eY  
constant price 固定价格 &J2UAmB  
constant price series 固定物价计算数列 s9sl*1n1m`  
constant rate 固定比率 FtyT:=Kpc  
constituent stock 成分股 |#o' =whTl  
constitution 章程；组织章程 w*XM*yJHU  
construction output 建造产出量 &6OY^6<  
constructive trust 法律构定信托 af |mk@  
consultant accountant 顾问会计师 6k;5T  
consultant's fee 顾问费 6vbKKn`ST  
Consultation Paper on Proposed Regulation on Share Margin Financing w;ZT-Fti  
《监管股票按贷财务的建议谘询文件》 <}[ !k<  
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability *:TwO=)  
《有关联交所检讨董事资格的程序的谘询文件》 dlfjx  
consumer behaviour 消费者行为 _f@,)n
  
Consumer Council 消费者委员会 sc+%v1Y#}  
consumer credit financing operation 消费者信贷业务 J@/4CSCR]  
consumer demand 消费者需求 xwZ1Q,'C  
consumer durables 耐用消费品 ~*1>)P8]#  
consumer expenditure 消费开支 iT==aJ=~/&  
consumer goods 消费品 V WZpEi  
consumer market 消费市场 2o<*rH  
consumer price 消费物价 I"czo9Yspd  
Consumer Price Index [CPI] 消费物价指数 W8^A{l4  
Consumer Price Index (A) 甲类消费物价指数 &T,,fz$  
Consumer Price Index (B) 乙类消费物价指数 I1>f2/$z*  
Consumer Price Index Classification System 消费物价指数分类法 Cydo~/  
Consumer Price Index Report 《消费物价指数月报》 u|}\
Af  
Consumer Price Index series 消费物价指数系列 3>VL>;75[  
consumer price inflation 消费物价上涨 GYQ:G=  
Consumer Representative Action Fund 消费者集体诉讼基金 A@< !'  
consumer sentiment 消费意欲 HcIJ&".~  
consumer spending 消费开支；消费支出 A)9]^@,  
consumption expenditure 消费开支 ]pe7I P  
consumption pattern 消费模式 wnd #J `  
consumption product 消费产品 @>46.V{P}B  
consumption tax 消费税 6w &<j&V  
contango 交易延期费；延期交割费；期货溢价 Hb*Z_s  
contingencies warrant 紧急拨款令；应急支款授权书 +3.9)w  
contingency 应急费用；意外开支准备金 `&c[s%0  
contingency allowance 应急准备金 :a)RMp+^0  
contingency sum 应急费用；意外开支准备金 W'@G5e  
contingent assets 或有资产 H.l0kBeG  
contingent debt 或有债权；待确定债务 Q +l{> sL  
contingent interest 待确定的权益 (v?@evQ  
contingent liabilities 或有负债 E va&/o?P|  
contingent profit 或有利润 wry`2_c  
contingent right 或有的权利  m,+PYq  
continue to hold a deposit 继续持有存款 OAq-(_H  
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 l=XZBe*[g'  
continuing rent 连续租金 ?@@$)2_*u  
continuing trustee 留任受托人 }Y!V3s1bm  
continuous licensing system 长期持牌制度 iSf%N>y'K  
Continuous Net Settlement System [CNS System] 持续净额交收系统 \m)s"Sh.  
contra account 对销帐户 %52e^,//  
contra flow 资金回流 XuJyso9kA  
contra item 对销项目 X~VI}dJ  
contra transfer 对销转拨 =:g\I6'a  
contract 合约 =t_+ajY%  
contract for difference 差价合约 `m(ZX\W]  
contract for service 服务合约 A94:(z;{  
contract for settlement 平仓合约 Y_n/rD>  
contract note 成交单据 Y S7lB  
contract of copartnery 合伙合约 c$[2tZ  
contract of indemnity 弥偿合约 5:gpynE|  
contract of insurance 保险合约 2&S^\kf  
contract of reinsurance 再保险合约 y g(Na  
contract price 合约价格 ' u<IS/w  
contracting party 订约人；立约人；缔约国 }Jh.+k|_  
contractual agreement 合约协议 aK6dy\  
contractual commitment 合约承担 a7_Q8iMe  
contractual joint venture 合约式联营企业 r>8`gAhx  
contractual mutual fund 合约互惠基金 Y~*p27@fR  
contractual right 合约权利 oO[eer_S-  
contractual savings fund 合约储蓄基金 Hz,Gn9:p  
contributed surplus 实缴资本盈余 GtmoFSZ  
contribution 出资；供款；捐款；分担款项 _hV34:1F  
contribution account 供款帐户 ~H\P0G5GA  
contribution to gross domestic product 在本地生产总值中所占比率 ]vcT2lr]  
contribution to investment 出资额 NaoOgZ?  
contribution to pension fund 退休金供款 _`=qc/-0  
contributor 供款人；出资人；捐助人 V#,|#2otZ  
contributory 分担人 ,Zie2I?q  
contributory scheme 供款计划 *j83E[(]  
contrived cessation of business 有预谋的停业 :1f,%Z$,q  
control 控制权；控制；管制 4IZAJqw(*  
control of a company 公司的控制权；公司控股权 E^n!h06~G  
control of business 业务的控制权 @dK_w'W  
controlled company 受控制公司 lW-G]V  
controller 控制人；控权人；会计长 A ,0}bFK  
controller of an authorized institution 认可机构控权人  Hvz;[!  
controlling company 控股公司 %fld<O  
controlling interest 控制权益；控股权益 _gK}Gi?|  
controlling officer 管制人员 :fRta[  
controlling officer's report 管制人员报告 )M7yj O!  
controlling shareholder 控股股东；持有控股权的股东 Jityb}Z"  
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》 OF1^_s;  
conventional lending 传统放款；常规放款 BIMX2.S1o  
conversion 兑换；换算；转换〔证券〕 [Y
lRz  
conversion factor 换算因数 a{7*um  
conversion of stock 公债的转换 tC1'IE-h  
conversion rate 兑换率；换算率；转换价格〔证券〕 %Jl6e}!  
convertibility 可兑性；兑换性；自由兑换 FiReb3zR  
convertibility undertaking 兑换保证 A1B[5a*o!  
convertible 可兑换；可换股 0K"+u9D^  
convertible currency 可兑换货币 i885T'  
convertible debenture 可转换债权证 &0*l:uw  
convertible loan stock 可转换股的债权股额 )<J #RgE  
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 *cFGDQ!  
conveyance 转易；转易契；财产转让证书 P)y2'JKL  
conveyance of property 财产转让 ql.[Uq  
conveyance on sale 售卖转易契 u7J:ipyiq2  
conveyancing fee 业权转易费 8}[<3K%*g  
conveyancing scale charges 物业转易收费标准 '#A_KHD  
cooling-off period 冷静期 9BOn8p;yz  
co-owner 共同拥有人；分权共有人 p79QEIbk=  
co-partner 共同合伙人 (@T{
[\  
co-partnership 共同合伙 Ro$*bN6p  
Copenhagen Stock Exchange 哥本哈根证券交易所 G1X73qoHT<  
core capital 核心资本 )qX.!&|I  
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons lgt&kdc%o  
《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》 &
9v8  
Core Principles for Effective Banking Supervision [Basle Committee] Q!-"5PX  
《有效监管银行业的主要原则》〔巴塞尔委员会〕 yWc%z6dXC  
cornering “夹仓”；轧空；囤积居奇 Pt-mLINvG  
corporate borrower 借款公司；借款机构 :k_)Bh?+  
corporate business 公司企业；公司业务 #Z]Cq0=  
Corporate Communications Department [Stock Exchange of Hong Kong Limited] h3>u[cX%  
企业传讯部〔香港联合交易所有限公司〕 b't6ekkN  
corporate customer 公司客户 :L:] 3L  
corporate dealer 公司交易商 \A!Iln  
Corporate Finance Division [Securities and Futures Commission] NmpNme  
企业融资部〔证券及期货事务监察委员会〕 WB (?6"  
Corporate Finance (D.T.C.) Limited 协联财务有限公司 "<^ Vp
-7r  
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 Y._ACQG3  
corporate governance 公司管治 'YN:c
r,V  
corporate income tax 公司所得税 fUq}dAs*K  
corporate investment adviser 公司投资顾问 RigS1A\2l  
corporate member 法团会员；公司会员〔香港联合交易所有限公司〕 h
+q#|N  
corporate plan 公司计划 (u8OTq@  
corporate practice 执业法团 Wvd-be  
corporate profits tax 公司利得税 nF3
Sfw,
  
corporate savings 公司储蓄 hn6'
$P  
corporate service tax 公司服务税 ~tNk\Kkv  
corporate signature 法团的签名 ~P!=fU)  
corporation 法团；公司 9-A@2&J1  
corporation bond 公司债券 /HqD4GDoug  
corporation stock 公司股证；地方债券〔英国〕 .d#Hh&jj  
corporation tax 公司税 92,@tNQQ}  
correction phase of stock market 股市调整期 (ux9"r^g;x  
Correctional Services Industries Suspense Account 惩教工业暂记帐 ga1b%5]v.  
corrective affidavit 修正遗产申报誓章 ZS3T1 <z  
correspondent bank 代理银行 o+^e+ptc  
Cosmos Finance Limited 宇宙财务有限公司 +N~{6*@uz,  
cost 成本；费用；价格 ^LSD_R^N  
cost centre 成本中心 \ X6y".|-  
cost competitiveness 成本竞争力 zuJ` 704  
cost control 成本控制；成本管理 GXv2B%i8  
cost convention 原值成本法；成本惯例 h52+f  
cost effectiveness 成本效益；经济效益 Pa; *%7  
cost efficiency 成本效率 Cx) N;x  
cost element 成本要素 h4slQq~K  
cost flow 成本流转 yYaYuf  
cost input 投入资金 )zP"Uuu  
cost management information system 成本管理资料系统 L^s?EqLXS  
cost of an asset 资产成本 RHu,t5,  
cost of borrowing 借贷成本 z&
qOu8Jh  
cost of capital 资本成本；资金成本 Ra~:O\Z  
cost of installation 安装费 ;%>X+/.y0  
cost of issue 招股费用；发行股份费用 x1CMW`F  
cost of living 生活费用 4^6Oh#p0
 
cost of transmitting 传送费用 >Zf*u;/dW$  
cost overrun 成本超支 su-0G?c  
cost price 成本价格 q{yzu
x  
cost price structure 成本价格结构 >X>]QMfh  
cost to the revenue 政府收入的损失；政府减少的收入 @X/
-p3729  
cost-benefit analysis 成本效益分析 z%6egi>  
cost-benefit study 成本效益研究 3U?^49bJ  
cost-book company 以成本帐原则组成的公司 SN QLEe  
cost-effectiveness analysis 成本效益分析 l29AC}^  
costing 成本计算；成本计算法 HqOnZ>
D  
costing and pricing policy 成本及定价政策 Oh}@c~7;  
costing exercise 成本计算工作 T(qHi?Y  
costing review 成本检讨 (ke<^sv7!  
cost-of-living allowance 生活津贴 b]8\%=d  
cost-of-living index 生活指数；生活费用指数 I= z+`o8  
cost-plus pricing 成本加成定价法 .lcgM  
cost-push inflation 成本推动的通货膨胀 jd+HIR  
cost-recovery basis 收回成本的原则 !wrAD"l*@  
cost-related charges 依成本而定的收费 b DF_  
cost-related fee 依成本而定的收费 Oo\~'I  
co-surety 共同担保人 >\5ZgC  
co-trustee 共同受托人 q 7+|U%!9  
cotton futures 期棉 yg4ILL  
Council of SEHK 联交所理事会 G_5NS<JE"S  
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 +A_jm!tJS(  
counterclaim 反申索 52 DSKL  
counterfoil 联页〔收据〕；存根〔支票〕；票根 .9!&x0;  
counter-guarantee 反担保 *EtC4sP  
counter-inflationary policy 反通货膨胀政策 Gg7ZSB 7  
countersignature 副署签名；连署签名 aUBu"P$J  
country debt provisioning 债务国坏帐准备 `\-MpNw  
country of beneficial ownership 实益拥有国 6z67%U*8r  
coupon 息票；赠券 cja-MljD  
coupon rate 息票利率 lo>:S1  
cover 保证金；承保范围；补仓 4MgG]  
cover note 临时保单 }M\G  
cover short position 补仓；填平空仓 wK%x
|%R[  
coverage 保额；承保范围 /z(s1G.  
covered call 备兑认购期权 69C ss'  
covered option 备兑期权 qkyYt#4E  
covered warrant 备兑认股权证 u-dF~.x  
crash 狂泻；暴跌；崩溃 E~Y%x/oX  
creation of new heads and subheads 开立新总目及分目 {O[ !*+O  
credit 信用；信贷；信用证；贷项 D <Fl7QAb  
credit advice 贷项通知书 o\yqf:V8  
credit agency 征信所；信用调查机关 kZ 9n@($B  
Credit Agricole Indosuez 东方汇理银行 O{G $]
FtF  
credit arrangement 信贷安排 |1 LKdP  
credit balance 贷方结余 L\kT9wWK|  
credit card 信用卡 w?p8)Q6m  
credit card scheme 信用卡计划 OoAZ t  
Credit Commercial de France 法国商业银行 CwfGp[|}e  
Credit Committee 贷款委员会 ![_GA)7  
credit control 信贷管制 jM(!!AjpC  
credit conversion factor 信贷换算因数 'nqVcNgb  
credit easing 放宽信贷 "}UYsXg  
credit exposure 信贷风险 pvd9wKz  
credit facility 信贷安排；信贷融通；信用透支 7m9T'  
Credit Guarantee Scheme 信贷保证计划 ngaQa-8w  
credit item 贷项 ),I7+
rY  
credit limit 信贷限额 AzBpQb*  
Credit Lyonnais 里昂信贷银行 >z8y L+  
Credit Lyonnais Hongkong (Finance) Limited 香港里昂财务有限公司 }(if|skau  
credit rating 信贷评级 E{|n\|  
credit rating agency 信贷评级机构 +Sdki::  
Credit Review Committee [Hong Kong Monetary Authority] 信贷检讨委员会〔香港金融管理局〕 $U5$*R@jo[  
credit risk 信贷风险 X1h*.reFAL  
credit sale 赊销；赊售 v{>9&o.J  
credit side 贷方 $S!WW|9j.  
credit squeeze 信贷紧缩；收紧信贷 #*K!@X  
credit to... 记入……帐目 X<$8'/p r  
credit to be given against tax 税款抵免 : ]JsUb{YK  
credit transfer 信贷转帐；信用转帐 \"@`Rf   
credit union 储蓄互助社 N6-bUM6%I  
Credit Union League of Hong Kong 香港储蓄互助社协会 GEf[k OQ  
creditor 债权人 04<T2)QgK  
creditor's petition 债权人的呈请书 D61e  
creditworthiness 信誉；信用可靠程度 }=."X8zOI8  
creeping inflation 爬行式通货膨胀；温和通货膨胀；渐升通胀 jLf87  
criminal bankruptcy 刑事破产 1
5~+Ga4  
criminal bankruptcy order 刑事破产令 r;aP`MVO<  
criminal bankruptcy petition 刑事破产呈请书 &@xeWB  
criterion for credit 授信原则 vui{["  
critical path analysis 关键路线分析法；要径分析法 wZUR  
cross rate 套价；套汇汇率；交叉汇率 3H
47 vm(`  
cross-currency settlement risk 跨国货币结算风险 m4@w M?
 
crossed cheque 划线支票 &($Zs'X  
crossed trade 交叉买卖；交叉盘买卖 32V,25 (`5  
Cross-Harbour Tunnel Passage Tax 海底隧道使用税 FwGMrJW  
cross-holding 相互持股；交叉持股 c'6$`nC  
cross-margining 跨市场保证金制度 F1o"H/:n  
cross-referencing system 相互参照系统 ?rH=<#@  
cross-subsidization 互相资助；互相津贴 > 'KQL?!F  
Crown Agent 英联邦代办 6<A3H$3b  
crude activity rate 粗略经济活动率 oWc +i U(  
crude econometric model 粗略计量经济模式 Ti9cN)lq&  
culpable insider dealing 应受谴责的内幕交易 TDQh^Wo  
cum dividend 连股息 KbV%8nx!!  
cumulative appreciation 累积升值；累积增值 zoBjrAyD  
cumulative deficit 累积赤字；累积亏损 >'z
p  
cumulative dividend 累积股息 %4E7 Tu,1  
cumulative financial position 累积财政状况 Ycx$CUC  
cumulative realized investment 累积的已实现投资 0#KB.2AP  
currency 货币 *`V-zD  
currency adjustment factor 货币调整因子；币值调整因素 pBu~($%d  
currency board arrangement “货币发行局”制度 >taZ
w'  
Currency Board Operations Sub-Committee 货币发行委员会 *8CE0;p'k  
Currency Committee [Hong Kong Futures Exchange Limited] :O}<Q  
货币委员会〔香港期货交易所有限公司〕 Iq[,)$  
currency crisis 货币危机 $/(H%f&  
currency denomination 货币面值 a?!Joi[  
currency futures 货币期货；外汇期货 NeyGIEP  
currency futures contract 货币期货合约；外汇期货合约 KhV; />(  
currency in circulation 流通货币 (Dl68]FX  
currency matching 货币配对 y0'"  
currency note 纸币；钞票 w8g36v*+(u  
currency option 货币期权  0-+`{j  
currency swap 货币掉期；货币互兑；货币互惠信贷 "]`QQT-{0  
currency warrant 货币认兑证；货币认股权证 DDhc^(  
current account 往来帐户；支票户口；经常帐目 j{'@g[HW  
current assets 流动资产 gB@Wv91  
current domestic value 现行本地价格 .tb~f@xL  
current liabilities 流动负债 ARu^hz=  
current market price 当时市价；现时市价 5+O#5"v_  
current price 当时价格；现时价格 4[&6yHJ^  
current price series 当时物价计算数列 ",rA  
current year rules of assessment 当年度评税规则 u$[T8UqF  
cushion 缓冲；缓冲时限〔债券〕 ~1h-LbFI2  
cushion of liquid assets 流动资产缓冲额；速动资产缓冲额 =kLg)a |  
custodian 保管人 Swua
dN  
custodian trustee 保管受托人 ;"nEEe]?  
custody 保管 6%_d m'  
customer 客户 0\U28zbMJw  
customer lending 客户贷款 M$gy J!Pb  
customer statement 客户对数单；客户结单 f i!wrvO  
cut loss “斩仓”；减少损失 o&~z8/?LA  
cut margin “斩仓” wEMUr0Hq  
cut-off date 截止日期 c(AjM9s  
cut-throat competition 割喉式竞争；恶性竞争 &4DV]9+g  
cycle of activity 活动循环；商业循环 h OboM3_  
cyclical fluctuation 周期性波动 qwaw\vO
A  
cyclical inflation 周期性通货膨胀 4p~:(U[q  
cyclical nature of the economy 经济的周期性情况 (<.1o_Q-LU  
+T^m  
D.A.H. Private Bank Limited安新私人銀行有限公司 WiviH#hF  
Dah Sing Bank Limited大新銀行有限公司 Ahq^dx#o  
Dah Sing Finance Limited大新

顶 W3 8=fyD  
nhCB])u8l  
知识太多了 }u+R,@l/  
e:V,>RbC0s  
要慢慢看 ]@?3,N  
谢谢斑竹了