一些有用的会计术语C

C: qgx?"$ Z  
r,4lqar;E  
calendar year figure 历年数字 Rn-G @}f  
call 催缴通知；认购期权 |g<*Rk0  
call deposit 通知存款；活期存款 i?;R}%~  
call loan 短期同业拆借；通知贷款 {^J!<k,R\;  
call margin 补仓；追加保证金 ]dG\j^e|  
call market 短期同业拆放市场 T1W:>~T5#  
call money 短期同业拆借；活期贷款 b#/i.!:a  
call option 认购期权；看涨期权 U]1(&MgV  
call price 赎回价格；提前赎回价 \0ov[T N.>  
call warrant 认购认股权证；回购认股权证 !,Nwts>m  
callable share 可收回股份；可兑付股份 vZu~LW@1  
called up share capital 已催缴股本 -f?Ah  
Canadian Dollar [CAD] 加拿大元 ^,TTwLy-t  
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 
R-  
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 MS*G-C  
cancellation price 取消费 Z19m@vMsIP  
cap 上限 2+.18"rvi  
capital 资本；资金 "ZT.k5Z  
Capital Accord 《资本协定》 _yvLuj  
capital account 资本帐；非经常帐 OR4!YVVQ  
capital account commitment balance 资本帐承担额结余 j
)by}}  
Capital Adequacy Directive [CAD] 《资本充足指引》 J R$r!hX  
capital adequacy ratio [CAR] 资本充足比率 %ucjMa>t  
capital allowance 资本免税额 M
4KWN'  
capital alteration 资本变更 (?3[3w~  
capital and liabilities ratio 资本负债比率 SdJ/4&{ !  
capital and liquidity requirement 资本与流动资金的规定 
)DT|(^  
capital appreciation 资本增值 9JnY$e<&  
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〕 =X-Tcj?3g  
capital assets 资本资产
%WGuy@tL  
capital at risk 风险资本 ZCYS\E7X  
capital base 资本基础；资金基础 &:3Z.G  
capital charges 资本支出；资本费用 _1L(7|^~y[  
capital commitment 资本承担 so+4B1$)q  
capital contribution certificate 出资证明书 >$H|:{D  
capital convergence 划一资本充足比率 `#Kx|x6  
capital cost 资本成本；建设成本；建设费用 ^aF8w
buZ  
capital cover 资本保证 <x0H@?f7  
capital deficit 资本亏绌；资本赤字 zN~6HZ_:^  
capital divided into shares 资本分成股份 vfwA$7N  
capital element 资本因素；资本部分 r&%.z*q  
capital equipment 资本设备
^$-Ye]<  
capital expenditure 资本开支；非经常开支 {Dr@HP/x=s  
capital expenses 资本费用 33K*qaRAD  
capital financing 筹集资本；以非经常收入支付非经常开支的结算 +}@8p[`)  
capital flow 资金流量 J!TBREK  
capital formation 资本形成；集资 .A6lj).:  
capital formation figure 资本组合数字 tmJgm5v  
capital fund 资本基金 c|AtBgvf  
capital gain 资本增益；资本增值 WKl+{e  
capital gains tax 资本增值税 TWd;EnNM  
capital goods 资本财货；资本货物 g=l:cVr8y  
capital grant 非经常补助金；非经常拨款；建设补助金 XiQkrZ  
capital grant cycle 建设补助金周期 QTmZ(>z  
capital injection 注入资本；注资
,=BLnsg  
capital input 投入资本 .Cz %:%9  
capital intensity 资本密集度 * R d#{Io7  
capital intensive 资本密集 6CCbBA  
capital investment 资本投资 ^"i~DC  
Capital Investment Fund 资本投资基金 `t(D!  
capital loss 资本损失 +fNvNbtA  
capital maintenance 资本保值；资本保留 'dJ/RJ~  
capital market 资本市场；资金市场 G7@O`N8'  
capital market instrument 资本市场票据 &:5\"b  
capital money 资本款项 tX%`#hb?s  
capital money subject to a trust 信托财产资本 k?6z_vu  
capital movement 资本流动 feX^~gM  
capital nature 资本性质 j1-,Sqi  
capital outlay 资本支出 r$(~j^<s  
capital portion 资本部分 =f1B,%7G+5  
capital profit 资本利润 . +  
capital project 基本工程项目；非经常开支项目 Pftx
qJz  
capital receipt 资本收入 (Yb[)m>fQ}  
capital redemption 资本赎回 LF*&(NC  
capital redemption business 资本赎回业务 0;.<~;@h  
capital redemption contract 资本赎回合约 JkQ\)^5v  
capital redemption reserve 资本赎回储备 ;V5yXNQ  
capital reduction 资本减缩；减资 ~1kXUWq3  
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] k2 Q qZxm!  
股本削减计划〔香港联合交易所有限公司〕 5x8+xw3Eh  
capital repayment 偿还资本 XYEv&-M`?w  
capital reserve 资本储备；后备资本 9z>z3,ftN  
capital revenue 资本收益；非经常收入 ]N{0:Va@D  
capital spending 资本开支；资本支出；非经常开支 Anm=*;*M`  
capital stock 股本 %|"g/2sF[G  
capital stock subscription 认缴股本；认购股本 k\`S lb1  
capital subsidy 建设津贴；基本建设津贴 :6{`~=  
capital subvention 非经常资助金 )|bC^{kH!l  
capital sum 资本额 nV_8Ke  
capital tax 资本税 d3;qsUh$yv  
capital transfer tax 资本转移税 x=Hndx^  
capital turnover 资本周转率 &M/>tEZ)  
capital value 资本价值 I+(/TP  
capital works project 基本工程项目 M*eJ JY  
Capital Works Reserve Fund 基本工程储备基金 3oy~=  
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 >vbY<HGt  
capitalization 资本化；资本总额 #z'uRHx%=0  
capitalization of interest 利息化作本金 Dw<k3zaW  
capitalized interest 化作本金的利息 +}xaQc:0|  
capitalized loan 转作资本的贷款 h"+ `13  
capitalized value 资本还原值；资本化价值 MV>$BW  
capitation grant 按人计算的补助金 ]3iH[,KU3  
captive insurance business 专属自保保险业务 Jc6R{C  
car insurance 汽车保险 ?.=}pAub  
Caribbean Development Bank 加勒比开发银行 |JF@6  
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] e8=YGx^o`  
意大利嘉利堡银行 R&f^+0%f  
cartel 同业联盟；卡特尔 E:`v+S_h  
cartelized rates system 联营式利率制度 %@"!8Y(j  
cash 现金；现款 ]D2udeg  
cash accounting system 现金会计制度 jE2}p-2Q0  
cash acquisition 以现金投资所得的资产 9=X)ung9  
cash allowance 现金津贴 LE6.nmvS  
cash assets 现金资产 l^MzN  
cash at bank 银行现金；银行存款 q.YfC  
cash balance 现金结余 ~]C%/gEh  
cash basis 现金收付制；收付实现制 x#.C4O09  
cash basis accounting 现金收付制会计；收付实现制会计
V5F%_,No  
cash bonus 现金红利 UBv@+\Y8m  
cash book 现金出纳帐；现金簿 v *-0M  
cash client 现金客户
@%ip7Y]e  
cash commission rebate 现金回佣 RoGwK*j0+  
cash compensation 现金补偿 +HT1ct+dI  
cash contribution 现金承担额；现金分担额 -_C#wtC  
cash cost 直接费用；现金成本 Gq<X4C#|  
cash coupon 现金礼券 D]G)j  
cash credit 现金信贷 ao_4mSB  
cash deficit 现金赤字 }Z-Z|G)#  
cash deposit and withdrawal 现金收支 .xhK'}l[  
cash disbursement journal 现金支出日记簿 X1{[}!  
cash disbursement slip 现金支出传票；现金支出单 B~ S6R  
cash flow 现金流量；银根 'G\XXf%J  
cash flow lending 流动现金放款；无抵押融资 7Z ;?b0W  
cash flow statement 现金流量表；现金流动表 )rW&c-'  
cash flow surplus 现金流量盈余 :r#)z4d5  
cash in hand 库存现金；手头现金 azQD>  
cash in till 备用现金 ($w@Z/;  
cash in transit 运送中现金；在运现金 ~Nf})U  
cash input 投入现金 66x?A0P  
cash input figure 现金投入数字 $$APgj"|<  
cash limit 现金支出限额；现金限额 ("~DJ=  
cash margin 现金保证金 8K(Z0  
cash market 现货市场；现金交易市场 GeszgtK{T  
cash offer 现金要约；现金补偿额 >MK>gLg}!  
cash payment 现金付款；现金支付 =@2FX&&E_  
cash position 现金头寸 7>XDNI  
cash price 现金价格 c;0Vs,DUmG  
cash receipts journal 现金收入日记簿 j>Iaq"  
cash receiving slip 现金收入传票；现金收入单 "tjLc6Xl^  
cash settlement 现金结算 Wq*b~Lw  
cash surplus 现金盈余 D:^$4}h f  
cash with order 订货付现；凭票即付 m5mu:  
cashier's order 银行本票 6DG@?O  
cashier's order outstanding 未承兑的银行本票 p'7*6bj1  
cash-limited subhead 有现金支出限额的分目 e:H26SW  
cash-sweep 现金彩票活动 ~'37`)]z  
casual client “散客”；“散户” F  
CCASS Depository 中央结算系统证券存管处 WE]e m >  
CCIC Finance Limited 中芝兴业财务有限公司 BH]Ynu&o  
cedant 分出者 akw,P$i  
ceding company 分出公司 bVP"(H]  
ceding insurer 分出保险人 STZPYeXE  
ceiling 上限 s,#>m*Rh  
ceiling price 最高限价 ;%tF58&  
central bank 中央银行 ljl^ GFo  
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 `.s({/|[  
central banking 中央银行业务 t!Sq A(-V  
central banking function 中央银行职能 V%$/#sza  
Central Clearing and Custodian System 中央结算及托管系统 pym!U@$t  
Central Clearing and Depository System 中央结算及存管系统 f&v9Q97=  
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 9zYVC[o  
central clearing house 中央结算所 ctE\ q  
central clearing system 中央结算制度；集体交收系统 ()&
~@1U  
central custody system 中央托管系统 ^B8b%'\  
central depository 中央存管处 CLvX!O(~  
central depository system 中央证券存管制度 {uzf"%VtP  
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 U9b?i$  
central rate 中央汇率；中心汇率 .bBdQpF-  
Central Registration Hong Kong Limited 香港中央证券登记有限公司 Y0eE-5F,  
Central Tender Board 中央投标委员会 4pw6bK,s2\  
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统；世达结算系统 D %Xo&V[  
centralized budgetary and payments system 集中预算及支付制度 quY:pqG38q  
centred 12-month moving average 十二个月定位移动平均数 MSf;ZB  
certificate of approval 批准证明书 KYzv$oK  
certificate of beneficial entitlement to property 资产权益证书 F:x [  
certificate of compliance 合格证明书；合约完成证明书 h=;{oY<V)?  
certificate of deposit [CD] 存款证 w$JvB
5O  
certificate of exemption from estate duty 豁免遗产税证明书 H":oNpfb  
certificate of incorporation 公司注册证书；法团注册证书 3R+|5Uq8~  
certificate of incorporation of registered trustees 注册受托人法团证书 2-Y<4'>  
certificate of indebtedness [CI] 负债证明书 TB0 5?F  
certificate of insurance 保险证书 !K|5bK  
certificate of interest 权益证明书；息票 mI74x3 [  
certificate of means 资产证明书 SlsdqP 9  
certificate of participation 参与证明书 oudxm[/U  
certificate of payment of profits tax 缴付利得税证明书 lNSLs"x^  
certificate of preference 特惠税证 ,VO2a mI  
certificate of rateable value 应课差饷租值证明书 8WnwQ%;m?  
certificate of registration 登记证书；注册证明书 |sJSN.8  
certificate of satisfaction 清偿证明书 E>l~-PaZY  
certificate of transfer 转让证明书 \rv<$d@L  
certificate to bearer 不记名证明书 t!RiUZAo  
certification 核证 !47n[Zs  
certification fee 核证费  SdD6 ~LS  
certified cheque 经银行证明可兑现的支票 #%DE;  
certified public accountant [CPA] 执业会计师 -Uml_/rd_  
certified statement 经证明的报表 *}P~P$q%  
cessation of business 停业 m*JaXa  
cession 分保 g+z1  
C.F. Finance Company Limited 浙一财务有限公司 UX7t`l2R  
chance 机会；中彩机会 |1j["u1  
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 F$)[kP,wtO  
change of domicile 迁册 | Bi!  
change to estimates 修订预算 &jmRA';sK  
change to the approved estimates of expenditure 核准开支预算的变动 K6R.@BMN  
charge 费用；押记；抵押 TYW&!sm  
charge number 税单号码 d3xmtG {i  
charge on assets 资产的征税 =?!wXOg_  
charge upon general revenue 从政府一般收入中拨款支付 ;+"+3  
chargeable 可予征收；应课税的 \ Yx/(e  
chargeable agreement for sale 可予征收印花税的买卖协议 %7|9sQ:  
chargeable income 应课税入息 `nu''B H  
chargeable normal trading receipt 应课税的一般营业收入 FJMrs[  
chargeable profit 应课税利润 \-g)T}g,I  
chargeable to tax 应课税 .
mR8q+I6  
charged to... 记入……帐目 <7~'; K  
chargee 承押记人 A}l3cP; `#  
charge-holder 受押人 WPQ fhr#|  
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 a|X a3E  
charging order 押记令 ui?  
chargor's right 押记人的权利 &v
@a5L  
charitable donation 慈善捐款 L
Gn:c;  
charitable trust 慈善信托 }4,L%$@n  
charity property 慈善财产 $` ""  
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 DMOMh#[  
charter 章程；特许权 kDsFR#w&`  
charter of incorporation 成立章程 \.-bZ$  
chartered accountant 特许会计师 T:~vk.Or  
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 FYpzQ6s~  
Chartered Institute of Public Finance and Accountancy [United Kingdom] x7Yu I  
特许公共财政及会计学会〔英国〕 V-BiF>+  
charterer 承租人 m^zUmrj[  
Chase Manhattan Asia Limited 美国大通亚洲有限公司 6e
|*E`I  
Chase Manhattan Bank 美国大通银行 HAa;hb  
chattels 实产 *}*FX+px)  
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 Fe4(4  
Che Hsing Finance Company Limited 浙兴财务有限公司 p>huRp^w  
check-and-balance system 制约平衡制度 h'{ C[d  
Chekiang First Bank Limited 浙江第一银行 x<ZJb  
cheque 支票 Te[n,\Nb  
Chiao Yue Finance Company Limited 侨裕财务有限公司 XuFYYx~ ^3  
Chiba Bank, Ltd. 千叶银行 )P sY($ &  
Chicago Board of Options Exchange 芝加哥期权交易所 Bx< <~[Ws}  
Chicago Board of Trade 芝加哥交易所 lNYt`xp  
Chicago Mercantile Exchange 芝加哥商品交易所 @u6B;)'l  
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 a!v1M2>  
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 @J/K-.r  
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 koug[5T5  
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 )AvN\sC  
child allowance 子女免税额 glDu2a,Q  
China & South Sea Bank Limited 中南银行 3ca (i/c  
China Affairs Committee [Hong Kong Futures Exchange Limited] {ttysQ-  
中国事务委员会〔香港期货交易所有限公司〕 [DI+~F  
China concept stock 中国概念股 ?82xdpg  
China Construction Bank 中国建设银行 7fZDsj:  
China Development Division [Stock Exchange of Hong Kong Limited] Wi)_H$KII  
中国发展科〔香港联合交易所有限公司〕 9dx/hFA  
China Economic News 《中国经济新闻》 |Y,b?*UF  
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 Hquc o  
China State Bank Limited 国华商业银行 bKMy|_  
Chinatrust Commercial Bank, Limited 中国信托商业银行 Hx?;fl'G%  
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 X aMJDa|M  
Chinese Bankers Club, Hong Kong 香港银行华员会 W_"sM0 w  
Chinese Banks' Association 香港华商银行公会 g,!L$,/F  
Chinese Gold and Silver Exchange Society 金银业贸易场 ?Lk)gO^C  
Chinese New Year bonus 年奖；年终花红 \"P%`C  
chit fund 银会 V2wb%;q  
Chiyu Banking Corporation Limited 集友银行有限公司 sBT2j~jhJ  
Chiyu Finance Company Limited 集友财务有限公司 [M=7M}f;  
Cho Hung Finance Limited 朝兴金融有限公司 ig/xv  
choses in action 无形动产；据法权产 cK(C&NK  
chronological book 序时帐簿 GjvOM y  
Chubu Securities Finance Company 中部证券金融公司 VA#"r!1  
Chung Khiaw Bank Limited 崇侨银行 I&x=;   
Chung Nan Finance Company Limited 中南财务有限公司 9y"@(  
Chuo Trust & Banking Co., Ltd. 中央信托银行 i9,geQ7d  
Chuo Trust Asia Limited 中央信托亚洲有限公司 p8Qk'F=h  
Citibank, N.A. 万国宝通银行 SE1=
>S%p  
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 vdc\R?  
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务（香港）有限公司 ek*rp`y]  
Citicorp International Limited 万国宝通国际有限公司 I;wp':  
civil debt 民事债项 |ATvS2  
Civil Service Pension Reserve Fund 公务员退休金储备基金 -cAo@}v  
claim 申索；索偿；债权 _@ qjV~%Sy  
claim equalization fund 申索平衡基金 286jI7T  
claim for refund of property tax 申请发还物业税 vApIHI?-  
claim of debt 债权申索 G[uK-U  
claim on bank 对银行的债权 (x;@%:3j$  
claim to dividend 摊还债款申索 nFHUy9q  
claimant 申索人；索偿人 "R;U/+  
claims statistics 申索统计数字 8;RUf
~q?  
class of insurance business 保险业务类别 K0|FY=#2y  
class of property 财产类别 W}@c|d $`  
claw-back 递减率 aC8} d  
clearance cost 清拆成本 C)ERUH2i  
clearing 结算；票据交换；清算 0z6R'Kjy A  
clearing account 结算帐户 s<<ooycBrQ  
clearing and settlement system 结算和交收系统 1#< '&Lr  
clearing balance 结算差额 3M[!N  
clearing bank 结算银行 ZbW17@b  
clearing cheque 交换支票 Y!w`YYKP  
clearing house 结算所；票据交换所 wd8l$*F*  
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 *&^Pj%DX  
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 N/"{.3{W  
clearing member 结算会员 84& $^lNV  
Clearing Members' Fund 结算会员基金 |4;Fd9q^m  
clearing participant 结算参与者 "^})zf~_  
clearing rebate 结算费用的回佣
FrGgga$  
Clearing Rules [SEHK Options Clearing House Limited] hF~n)oQ  
《结算规则》〔联交所期权结算所有限公司〕 \/r}]Vz  
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 PR#exm&  
Clerk to the Board of Review 税务上诉委员会书记 +>6iYUa  
client 客户；委托人；当事人 |6sp/38#p  
client agreement 客户协议 q376m-+  
client confidentiality 客户保密的责任 un mJbY;t  
client money 客户款项 Q4#m\KK;i9  
client statement 客户结单 \kL3.W_  
clients fund 客户资金 -P$PAg5"2  
close 结算；收市；收盘 'uSn}hm  
close a position 平仓；轧平头寸 -A^_{4X  
close company 股份不公开的公司 +SR+gE\s0  
close higher 收市时价位较高 P^~yzI  
close lower 收市时价位较低 _7Ju  
close mixed 收市时荣辱互见 4yy>jXDG  
close of exchange 交易所停市 dd%6t  
close of financial year 财政年度终结 P9^Xm6QO  
close out 平仓 e5ZX
 
close out a long position 平长仓 JzQ_{J`k  
close out a short position 平空仓 xX&+WR  
close steady 收市时价格稳定 oGnSPI5KGC  
close the gap 弥补差距 we//|fA<  
closed position 平仓 ^eY!U%.  
closed-end investment corporation 股份固定的投资公司 v!~fs)cdE|  
close-out price 抛售价格
MS~(D.@ZS  
closing account 决算帐户 !GjQPAW  
closing balance 期终结余；收市结余 'x#~'v
*  
closing price 收市价；收盘价 f643#1  
closing quotation 收市价；收市行情 {I%cxQ#y  
closing rate 收市汇价；收盘汇率 ?=Z?6fw  
closing transaction 平仓交易 UmP/h@8  
clothing levy 成衣税 @1roe G  
club deposit 零存整付存款 _aSxc)?  
Code of Aid 《资助则例》 K<3A1'_  
Code of Banking Practice 《银行营运守则》 X]TG<r  
Code of Best Practice [Stock Exchange of Hong Kong Limited] )hsgC'H{~]  
《最佳应用守则》〔香港联合交易所有限公司〕 Ko<:Z)PS  
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〕 w3ResQ   
Code of Conduct for Persons Registered with the Securities and Futures Commission 2~)`N>@  
《证券及期货事务监察委员会注册人操守准则》 `KoV_2|  
code of practice 实务守则；经营守则；执业守则 ~^:A{/  
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 T4Uev*A  
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 I{C SH  
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 DMr\ TN  
Code on Pooled Retirement Funds 《集资退休基金守则》 oWT3apGO  
Code on Share Repurchases [Share Repurchase Code] Hk3sI-XkA  
《公司购回本身股份守则》〔《股份购回守则》〕 Woym/[i  
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 I^-Sb=j?Z  
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 NIry)'"  
co-debtor 共同债务人 0 1rK8jX  
co-financing scheme 共同融资计划 Q->sV$^=T  
cognizance 证明令 i>`%TW:g  
coin 硬币 Naf0)3q>!  
coin replacement programme 硬币取缔计划 v0{i0%d,?  
coin set 套装硬币 W:2( .?  
coinage 硬币 ~!d\^Z
^i  
Coinage Security Fund 硬币发行基金 9s q  
cold call 主动与准客户接触 V~3a!-m\  
collapse in prices 价格下泻；价格下挫；价格暴跌 GR_-9}jQP  
collateral 抵押品 (mpNcOY<D  
collateral bond 担保债券 %$Tji  
collateral loan 抵押贷款 "%w u2%i  
collateral security 附属抵押品 s/#!VnU6  
collection 征收；收取 P/eeC"  
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 -`h)$&,  
collection of betting duty 收取博彩税 )qw&%sO +  
Collection Office [Inland Revenue Department] 收税处〔税务局〕 CY5Z{qiX  
collective consumption 集体消费 ITI)soa~  
Collector 收税主任 S9y}  
Collector of Rates 差饷征收官 v@L;x [Q  
Collector of Stamp Revenue 印花税署署长 U?Zq6_M&  
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 6<QQ@5_  
combined surplus 合并盈余 @
Cyvf5|bL  
combined visible and invisible trade account 有形及无形贸易合并帐目 oLeq!K}re  
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 $Ds2>G4c  
commemoration coin 具纪念性的硬币 B~ GbF*j  
commencement of winding-up 清盘开始 ! n@KU!&k  
commerce and industry sub-index 工商分类指数 N=}A Z{$  
commercial activity 商业活动 /$?}YL,  
commercial bank 商业银行 Xl#ggub?  
Commercial Bank Act of Norway 《挪威商业银行法》 A?P_DA  
Commercial Banks Law 《商业银行法》 6%_nZvRv  
commercial borrowing 商业借款 UB@+ck  
Commercial Code of Japan 《日本商法》 K+3=tk]W9u  
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 +I|vzz`ZVr  
commercial invoice 商业发票 2HA:"v8  
commercial letter of credit 商业信用证 X.{S*E:$u  
commercial loan 商业贷款；商业放款 \~$#1D1f  
commercial paper 商业票据 N~)_DjQP5  
commercial paper market 商业票据市场 FTUv IbT  
commercial registry 商业登记处 LU%E:i|  
commercial return 商业回报 yR{3!{r3(  
commercial sale 商业销售 f.$af4 u  
commercialization 商品化 +a+Om73B2  
commercially viable 具商业利益；有利可图 ^hM4j{
|&M  
Commerzbank AG 西德商业银行 dUZ ,m9u  
commission 佣金；委员会 ;4|15S  
Commission des Operations de Bourse of France 法国证券事务监察委员会 <\^8fn  
commission house 佣金行；代办行 }Zn}  
commission payable 须付的佣金 aX'*pK/-  
commission rebate 佣金回扣 _Y;W0Z  
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 S2&4g/  
Commissioner of Banking 银行监理专员〔银监专员〕 +=</&Tm  
Commissioner of Estate Duty 遗产税署署长 Wh*uaad7  
Commissioner of Inland Revenue 税务局局长 ?CPahU  
Commissioner of Insurance 保险业监理专员 bq*eH (qx  
Commissioner of Rating and Valuation 差饷物业估价署署长 \_f(M|  
commitment 承担；已承担的开支；承担额；承担项目 on`3&0,.  
commitment fee 承诺费 6LIJQ  
Committee of the Hong Kong Association of Banks 香港银行公会委员会 HIZe0%WPw  
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 Kn1a>fLaJ_  
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 W^l-Y%a/o  
Committee on Payment System [Hong Kong Monetary Authority] 2E'UZ m  
支付系统委员会〔香港金融管理局〕 !%c\N8<>GD  
Committee on Unit Trusts [Securities and Futures Commission] )jP1or  
单位信托委员会〔证券及期货事务监察委员会〕 jQB9
j  
Commodities Dealers' Deposit Fund 商品交易商按金基金 /82b S|  
Commodities Trading Commission 商品交易事务监察委员会 lt8|9"9<  
commodity 商品 X l5 A 'h  
commodity classification 商品分类法 1mG-}  
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 2P0*NQ  
commodity dealer 商品交易商 s;Q!X ?Q  
commodity exchange 商品交易所 @\#td5'  
Commodity Exchange Compensation Fund 商品交易所赔偿基金 83#mB:^R  
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 }o`76rDN  
commodity flow method 商品流动法；商品流通法 HG^'I+Yn  
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 vXje^>_6  
commodity futures contract 商品期货合约 jNk%OrP]  
commodity market 商品市场 l]8uk^E  
commodity tax 商品税 VMWf>ZU  
commodity trading adviser 商品交易顾问 pW3^X=6  
commodity trading adviser's representative 商品交易顾问代表 6j}9V L77  
commodity trading advisory contract 商品交易顾问合约 S<Xf>-8w  
commodity warrant 商品期权证 }5"u[Z.  
commodity-based investment 以商品为基础的投资 Lp9E:D->  
common fund 共同基金 UJ   
common property 分权共有财产 k{-Cwo  
common share 普通股 vEJbA  
common stock 普通股 Qvhl4-XjZa  
Commonwealth Bank of Australia 澳洲联邦银行 H/M@t\$Dc  
Commonwealth Development Corporation 英联邦发展公司 3.y vvPFEM  
Commonwealth Finance Ministers Conference 英联邦财长会议 }qD\0+`qi  
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 5=ryDrx  
Commonwealth income tax 英联邦入息税 Q^")jPd  
Commonwealth Preference 英联邦特惠制 Y}wyw8g/  
communal property 公有财产；公有产业 `;egv*!P  
communication expenses 通讯费用 3^yK!-Wp(  
Community Preference 欧共体特惠制 H qx-;F~0  
commutation of pension 退休金的折算 xJ.M;SF4  
commuted gratuity 折算酬金 nBYZ}L q  
commuted pension gratuity 经折算的退休酬金 0</);g}  
Companies Act [United Kingdom] 《公司法令》〔英国〕 UkFC~17P  
Companies Handbook 《上市公司手册》 ,z=LY5_z)  
companies inspector 公司检查员 VI*$em O0  
Companies Liquidation Account 公司清盘帐户 l*G[!u  
Companies Ordinance: Information to be Included in a Rights Issue Prospectus X"%gQ.1|{j  
《公司条例：供股章程须载有的资料》 yJIscwF  
Companies Ordinance: Information to be Included in Prospectuses Regarding the Valuation of Land and Buildings 《公司条例：招股章程须载列有关土地或建筑物的评估的资料》 o }m3y  
Companies Registration Officer 公司注册主任 )8ZH-|N`!E  
Companies Registry 公司注册处 jmG~UnM  
Companies Registry Trading Fund 公司注册处营运基金 CU!Dhm/U  
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 b&U62iq  
Company Formation and Enforcement Division [Companies Registry] c7H^$_^=  
公司成立及条例执行部〔公司注册处〕 y?3;06y|  
company in which the public are substantially interested 由公众拥有相当权益的公司 K{+2G&i  
company limited by guarantee 担保有限公司 'LDQgC*%  
company limited by shares 股份有限公司 <N~K;n v  
company register 公司登记册 4#Jg9o   
company registration fee 公司注册费 A@#E@;lm  
company with limited liability 有限法律责任的公司 G' 1'/  
company's memorandum 公司组织章程 =Dj#gV  
company's reserve 公司储备 UJ2U1H54h  
comparative advantage 比较优势；比较利益 xyXa .  
compensation 补偿金；赔偿 4^<?Wq~  
Compensation Committee [Stock Exchange of Hong Kong Limited] n+M<\  
赔偿委员会〔香港联合交易所有限公司〕 ]6j{@z?{  
compensation from insurance 保险赔偿 '~ 47)fN  
compensation fund 赔偿基金 .T`%tJ-Em  
compensation fund levy 赔偿基金征费 E!F^H^~$8  
compensation rate 补偿率 J<lW<:!3]  
Compensation Review Committee 赔偿检讨委员会 (/$^uWj  
compensation scheme 赔偿计划 RxQ*  
compensation trade 补偿贸易 /yZcDK4  
compensation value 补偿值 1|:KQl2q  
compensatory payment 补偿付款 UPGtj"2v-  
competition and pricing strategy 竞争与定价策略 );YDtGip J  
competitive edge 竞争优势 0> \sQ,T  
competitive price 具竞争力的价格 eyxW 0}[  
competitive tender 竞争性投标 #O&8A  
Compliance Committee [Stock Exchange of Hong Kong Limited] Pg{J{gn  
监察委员会〔香港联合交易所有限公司〕 /x *3}oI  
component of expenditure 开支组成部分 \w8\1~#  
Composite Consumer Price Index 综合消费物价指数 7d\QB(~  
composite index 综合指数 * v#o  
composite rating 综合评级 \OoWo  
composite return form 综合报税表 %a7$QF]  
Composite Securities and Futures Bill 《证券及期货综合条例草案》 @ Nm@]q  
composite tax return 综合报税表 x?<FJ"8"k  
composition 组合成分；债务重整协议 MHwIA*R  
composition of earnings 收益组合成分 vP,n(reM  
compound increase 复合增加率；复合增长率 N$tGQ@  
compound interest 复利 e'<)V_  
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 "J1 4C9u   
comprador note 买办票据 -G=]=f/'  
comprador order 买办付款令票 fV~[;e;U.  
comprehensive income tax 综合所得税 vih9KBT  
comptroller 审计主任 q,%st~  
compulsory liquidation 强制清盘 1Z&(6cDY8M  
compulsory winding-up 强制清盘 TcoB,Kdce  
computation 计算；计算表 $:^td/p J  
computational procedure 计算方法 Ho]su?  
computer audit programme 电脑审计程序；电脑核数程序 ;AG()NjOO:  
concentrated position 集中持仓量 19] E 5'AI  
concentration risk 资金集中风险；集中融资风险 ee=D1qNu;  
concept stock 概念股 xyxy`qRA  
concession 特许权；宽减措施；优惠 @(lh%@hO  
concession contract 特许经营权合约 7|H$ /]  
concessionary rate 优惠率 }QmqoCAE~m  
concordat 协定；契约；国际监管条约 _u Il  
condition 条件 xYB{;K  
conditional endorsement 附有条件的背书 nr3==21Om4  
conditional offer 有条件要约 z@j8lv2j1  
conditional sale agreement 有条件售卖协议 H,NF;QPPC  
conditions of tender 投标章程 rT>wg1:  
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》 Alq(QDs  
conduct of business standard 业务操守准则 qxj(p o  
Confidentiality Understandings 保密谅解文件 '<uq3?5  
confirmation letter 确认书 Xwtqi@zlE  
confirmation of mail transfer 信汇证明书 2A!FDr~cdT  
Confirmation of Payment 已缴税证明书 ]_$[8#kg  
confirmed letter of credit 保兑信用证 w2'5#`m  
confirming bank 保兑银行 5-A\9UC*@  
confiscation order 没收令 &nK<:^n  
connected transaction 关连交易 ./~(7o$  
consensus capitalism 共识资本主义 *K;~!P  
conservative investor 保守投资者 `0R./|bv\I  
consideration 代价；对价；约因 o !7va"  
consideration issue [listing method] 代价发行〔上市方式〕 Ea=P2:3*  
consideration other than cash 现金以外的代价 c*M}N?|6  
consignee 收货人；代售人 ,"ql5Q4  
consignment 托运；寄售 eV~goj  
consignor 付货人；托运人；寄售人 K<J9~  
consolidated account 综合帐目 :zR!/5  
consolidated account expenditure 综合帐目开支 T8NxJmYqB  
consolidated balance sheet 综合资产负债表 &c #N)U  
consolidated cash deficit 综合现金赤字 :
E?V.  
consolidated cash surplus 综合现金盈余 Vw"\
{`  
consolidated enterprises sectorial index 综合企业分类指数 tf G@&&%9  
consolidated net earnings 综合净收益；综合净盈利 fc@A0Hf  
consolidated net profit 综合净利润；综合纯利 &m vSiyKX  
consolidated policy 综合保单 WF"k[2  
consolidated price 综合价格 DV{=n C  
consolidated profit and loss account 综合损益帐；综合损益表 LgYq.>Nl9  
consolidated public sector expenditure 公营部门综合开支 [00m/fT6  
consolidated revenue account 综合收入帐 ,+ ~W4<f  
consolidated shareholders' fund 综合股东资金 I}Q2Vu<  
consolidation of shares 股份合并 J=yT
bSN\v  
consolidation period 巩固期；“牛皮靠稳”阶段；大涨后的调整期 3uMy]HUQ  
consortium company 财团公司 DTs;{c  
consortium loan 银团贷款 +/\6=).\  
constant dollar figure 固定币值 BerwI 7!=  
constant market price 固定市价 l;V173W=&  
constant price 固定价格 tMe~vq[  
constant price series 固定物价计算数列 QSj]ZA  
constant rate 固定比率 xezcAwW  
constituent stock 成分股 \j.:3Xr  
constitution 章程；组织章程 @ .KGfNu  
construction output 建造产出量 FPTK`Gd0  
constructive trust 法律构定信托 h7@6T+#WoT  
consultant accountant 顾问会计师 g `4<9RMun  
consultant's fee 顾问费 QCJM&  
Consultation Paper on Proposed Regulation on Share Margin Financing 8>%hz$no=  
《监管股票按贷财务的建议谘询文件》 9>$p  
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability $ulOp;~A%  
《有关联交所检讨董事资格的程序的谘询文件》 L=h'Qgk%  
consumer behaviour 消费者行为 ,[;G|et  
Consumer Council 消费者委员会 H']+L~j  
consumer credit financing operation 消费者信贷业务 :H[6Lg\*  
consumer demand 消费者需求 G/ 5%.Bf@  
consumer durables 耐用消费品 YoE3<[KD(  
consumer expenditure 消费开支 eiOW#_"\  
consumer goods 消费品 9ll~~zF99|  
consumer market 消费市场 "ITIhnE  
consumer price 消费物价 5(8@%6>ruj  
Consumer Price Index [CPI] 消费物价指数 Ct|A:/z(  
Consumer Price Index (A) 甲类消费物价指数 D#z:()VT(  
Consumer Price Index (B) 乙类消费物价指数 ze;KhUPRm  
Consumer Price Index Classification System 消费物价指数分类法 -{_PuJ "  
Consumer Price Index Report 《消费物价指数月报》 bjS{(  
Consumer Price Index series 消费物价指数系列 3mni>*q7d  
consumer price inflation 消费物价上涨 >i O!*&Y>  
Consumer Representative Action Fund 消费者集体诉讼基金 h.fq,em+H  
consumer sentiment 消费意欲 :i7;w%
B  
consumer spending 消费开支；消费支出 =qIyqbXz  
consumption expenditure 消费开支 )_NO4`ejs/  
consumption pattern 消费模式 *owU)  
consumption product 消费产品 |D
.ND%K&  
consumption tax 消费税 D3A/l  
contango 交易延期费；延期交割费；期货溢价 S@sO;-^+  
contingencies warrant 紧急拨款令；应急支款授权书 u-C)v*#L  
contingency 应急费用；意外开支准备金 s<o
7!!c  
contingency allowance 应急准备金 iyog`s c  
contingency sum 应急费用；意外开支准备金 Xry47a )  
contingent assets 或有资产 %07SFu#  
contingent debt 或有债权；待确定债务 l@:0e]8|o  
contingent interest 待确定的权益 G#1GXFDO{  
contingent liabilities 或有负债 PxE3K-S)G  
contingent profit 或有利润 \|ao`MMaD<  
contingent right 或有的权利 v.ui
!|c  
continue to hold a deposit 继续持有存款 bu"!jHPB  
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 :j`sr  
continuing rent 连续租金 ~v"L!=~G;a  
continuing trustee 留任受托人 m4yL@d,Yw  
continuous licensing system 长期持牌制度 '%`:+
]!  
Continuous Net Settlement System [CNS System] 持续净额交收系统 6`-jPR  
contra account 对销帐户 8x{'@WCG%  
contra flow 资金回流 MJrR[h]  
contra item 对销项目 'P}0FktP`  
contra transfer 对销转拨 (4EI-e*6  
contract 合约 3yXY.>'  
contract for difference 差价合约 k$7Jj-+~  
contract for service 服务合约  RX5dO%  
contract for settlement 平仓合约 CWS4lx  
contract note 成交单据 b_):MQ1
{  
contract of copartnery 合伙合约 4'Zp-k?5`  
contract of indemnity 弥偿合约 OUXR  
contract of insurance 保险合约  rXU\  
contract of reinsurance 再保险合约 ?R#)1{(8d~  
contract price 合约价格 Xs?o{]Fe  
contracting party 订约人；立约人；缔约国 <d_!mKw  
contractual agreement 合约协议 @OHm#`~  
contractual commitment 合约承担 H7j0K~U0  
contractual joint venture 合约式联营企业 I!?}jo3  
contractual mutual fund 合约互惠基金 40<mrVl  
contractual right 合约权利 _/K_[w 1  
contractual savings fund 合约储蓄基金 PiYxk+N  
contributed surplus 实缴资本盈余 6JQ'Ik;$wX  
contribution 出资；供款；捐款；分担款项 O7IJ%_A&  
contribution account 供款帐户 alvrh'51  
contribution to gross domestic product 在本地生产总值中所占比率 6K<K  
contribution to investment 出资额 #C3.Jef  
contribution to pension fund 退休金供款 l/awS!Q/nF  
contributor 供款人；出资人；捐助人 0K2`-mL  
contributory 分担人 C2Tyoza  
contributory scheme 供款计划 IN G@B#Cl  
contrived cessation of business 有预谋的停业 ?3xzd P  
control 控制权；控制；管制 jalg5`PU0  
control of a company 公司的控制权；公司控股权 @|%2f@h  
control of business 业务的控制权 t`mV\)fa
 
controlled company 受控制公司 Wiu"k%Qsh  
controller 控制人；控权人；会计长 &JI8]JmU)  
controller of an authorized institution 认可机构控权人 r$~HfskeI  
controlling company 控股公司 6i~WcAs  
controlling interest 控制权益；控股权益 [zM-^  
controlling officer 管制人员 Ez=Olbk  
controlling officer's report 管制人员报告 k)Qtfj}uij  
controlling shareholder 控股股东；持有控股权的股东 9*?oYm;dX  
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》 :Zz '1C  
conventional lending 传统放款；常规放款  ][h}  
conversion 兑换；换算；转换〔证券〕 5[u]E~Fl}  
conversion factor 换算因数 xUistwq  
conversion of stock 公债的转换 Vy,DN~ag  
conversion rate 兑换率；换算率；转换价格〔证券〕 hfy_3}_  
convertibility 可兑性；兑换性；自由兑换 "6?0h[uff  
convertibility undertaking 兑换保证 {jX2}  
convertible 可兑换；可换股 Per1
IcN  
convertible currency 可兑换货币 >J>[& zS  
convertible debenture 可转换债权证 %-0t?/>  
convertible loan stock 可转换股的债权股额 ;BIY^6,7e  
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 /
RC7"QzL  
conveyance 转易；转易契；财产转让证书 >&5DsV.B  
conveyance of property 财产转让 ]wG{!0pl  
conveyance on sale 售卖转易契 NPe%F+X  
conveyancing fee 业权转易费 4Wm@W E  
conveyancing scale charges 物业转易收费标准 EJNU761  
cooling-off period 冷静期 >s?S+W[L  
co-owner 共同拥有人；分权共有人 :zF,A,)  
co-partner 共同合伙人 'y3!fN=h  
co-partnership 共同合伙 ITT@,  
Copenhagen Stock Exchange 哥本哈根证券交易所 OH(waKq2I  
core capital 核心资本 7s{GbU\  
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons <<R*2b  
《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》 kq,ucU%>p  
Core Principles for Effective Banking Supervision [Basle Committee] ={wcfhUl+  
《有效监管银行业的主要原则》〔巴塞尔委员会〕 8eHyL  
cornering “夹仓”；轧空；囤积居奇 s6^>F/x  
corporate borrower 借款公司；借款机构 3x'|]Ns  
corporate business 公司企业；公司业务 W]
5w \  
Corporate Communications Department [Stock Exchange of Hong Kong Limited] *itUWpNhr  
企业传讯部〔香港联合交易所有限公司〕 _t #k,;  
corporate customer 公司客户 9c :cw  
corporate dealer 公司交易商 _8_R 1s  
Corporate Finance Division [Securities and Futures Commission] 4u5-7[TZ  
企业融资部〔证券及期货事务监察委员会〕 ]F'
e aR  
Corporate Finance (D.T.C.) Limited 协联财务有限公司 g~A`N=r;h  
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 HqT#$}rv  
corporate governance 公司管治 "mvt>X  
corporate income tax 公司所得税 9e,0\J  
corporate investment adviser 公司投资顾问 o="M  
corporate member 法团会员；公司会员〔香港联合交易所有限公司〕 \Et3|Iv  
corporate plan 公司计划 pohp&Tcm  
corporate practice 执业法团 $6iX   
corporate profits tax 公司利得税 2)HuZda  
corporate savings 公司储蓄 D!-g&HBTC  
corporate service tax 公司服务税 FZslv"F  
corporate signature 法团的签名 <s<n  
corporation 法团；公司 S2G
xV/E  
corporation bond 公司债券 xBi' X  
corporation stock 公司股证；地方债券〔英国〕 .MoU1n{Yc  
corporation tax 公司税 RO/FF<f  
correction phase of stock market 股市调整期 GH:jH]u!V  
Correctional Services Industries Suspense Account 惩教工业暂记帐 {go;C}  
corrective affidavit 修正遗产申报誓章 Xg!{K3OS  
correspondent bank 代理银行 MC.)2B7  
Cosmos Finance Limited 宇宙财务有限公司 C mWgcw1  
cost 成本；费用；价格 "8jf81V*  
cost centre 成本中心 Fgh_9S9J  
cost competitiveness 成本竞争力 A1>OY^p3%  
cost control 成本控制；成本管理 
Oso#+  
cost convention 原值成本法；成本惯例 *@=/qkaJaI  
cost effectiveness 成本效益；经济效益 9c,'k#k  
cost efficiency 成本效率 N.{H,oO `  
cost element 成本要素 Jgd'1'FOs  
cost flow 成本流转 ++Ts  
cost input 投入资金 V_}"+&W9  
cost management information system 成本管理资料系统 ;dZZ;#k%  
cost of an asset 资产成本 tm RXgTS  
cost of borrowing 借贷成本 k],Q9  
cost of capital 资本成本；资金成本 X296tA>C`  
cost of installation 安装费 9BBmw(M}  
cost of issue 招股费用；发行股份费用 kr
:^tbJ  
cost of living 生活费用 a:IC)]j$_  
cost of transmitting 传送费用 EF}\brD1  
cost overrun 成本超支 ;d"F%M y  
cost price 成本价格 Y}|X|!0x  
cost price structure 成本价格结构 " h~Zu  
cost to the revenue 政府收入的损失；政府减少的收入 CiLg]va
 
cost-benefit analysis 成本效益分析 `
1{ZqRFQ  
cost-benefit study 成本效益研究 Nk VK  
cost-book company 以成本帐原则组成的公司 /,&<6c-Q@W  
cost-effectiveness analysis 成本效益分析 [<6^qla  
costing 成本计算；成本计算法 FX`>J6l:X  
costing and pricing policy 成本及定价政策 VfC<WVYiZ  
costing exercise 成本计算工作 A:N|\Mv2b  
costing review 成本检讨 O6a<`]F  
cost-of-living allowance 生活津贴 ]]9R mh=  
cost-of-living index 生活指数；生活费用指数 $f=J2&D,Cz  
cost-plus pricing 成本加成定价法 {xB!EQ"  
cost-push inflation 成本推动的通货膨胀 =I;ZMJR  
cost-recovery basis 收回成本的原则 Tc &z:  
cost-related charges 依成本而定的收费 zFws:_ i  
cost-related fee 依成本而定的收费 1 A !bE  
co-surety 共同担保人 Ed,~1GanY  
co-trustee 共同受托人 sn$9Shgh  
cotton futures 期棉 YPK(be_|I  
Council of SEHK 联交所理事会 +tIF h'  
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 >xYpNtEs  
counterclaim 反申索 m6&~HfwN  
counterfoil 联页〔收据〕；存根〔支票〕；票根 C>j@,G4  
counter-guarantee 反担保 ]kRfB:4ED  
counter-inflationary policy 反通货膨胀政策 "ZoRZ'i  
countersignature 副署签名；连署签名 z] PS
pUd  
country debt provisioning 债务国坏帐准备 }mq6]ZrK  
country of beneficial ownership 实益拥有国 wyj{zWRJp  
coupon 息票；赠券 BsqP?/  
coupon rate 息票利率 ,nLy4T&"  
cover 保证金；承保范围；补仓 q#ClnG*  
cover note 临时保单 Ou!2[oe@M  
cover short position 补仓；填平空仓 X0H!/SlS  
coverage 保额；承保范围 {V$|3m>:*  
covered call 备兑认购期权 xPk8$1meZM  
covered option 备兑期权 JG!m
c7  
covered warrant 备兑认股权证 Cc' 37~6~P  
crash 狂泻；暴跌；崩溃 +wvWwie  
creation of new heads and subheads 开立新总目及分目 R_ ,UMt  
credit 信用；信贷；信用证；贷项 Ug t.&IA  
credit advice 贷项通知书 K'Tm_"[u  
credit agency 征信所；信用调查机关 ," Wr"  
Credit Agricole Indosuez 东方汇理银行 Z/;(fL  
credit arrangement 信贷安排 >WQMqQ^t@  
credit balance 贷方结余 }{qZ[/JwqN  
credit card 信用卡 k,E{C{^M  
credit card scheme 信用卡计划 )=Z>#iH1  
Credit Commercial de France 法国商业银行 @6F#rz  
Credit Committee 贷款委员会 N~d?WD\^  
credit control 信贷管制 zH4D8@[7O  
credit conversion factor 信贷换算因数 RLynEV;]  
credit easing 放宽信贷 %C'?@,7C  
credit exposure 信贷风险 &Gn 2tr  
credit facility 信贷安排；信贷融通；信用透支 W5lR0)~#*  
Credit Guarantee Scheme 信贷保证计划 H*QIB_  
credit item 贷项 +xSHL|:b  
credit limit 信贷限额 ^aMg/.
j  
Credit Lyonnais 里昂信贷银行 5uNJx5g  
Credit Lyonnais Hongkong (Finance) Limited 香港里昂财务有限公司 )}]g] g  
credit rating 信贷评级 S)k*?dQ##R  
credit rating agency 信贷评级机构 I<4Pur>"  
Credit Review Committee [Hong Kong Monetary Authority] 信贷检讨委员会〔香港金融管理局〕 gsvuE  
credit risk 信贷风险 a 3b/e8c  
credit sale 赊销；赊售 Lh"<XYY  
credit side 贷方 {3p4:*}  
credit squeeze 信贷紧缩；收紧信贷 C:* *;=.  
credit to... 记入……帐目 z8~NZ;A  
credit to be given against tax 税款抵免
\oXpi$  
credit transfer 信贷转帐；信用转帐 +p_CN*10H  
credit union 储蓄互助社 ARVf[BAJ-*  
Credit Union League of Hong Kong 香港储蓄互助社协会 2d(e:rh]  
creditor 债权人 wd^':  
creditor's petition 债权人的呈请书 ;%5N%
0,  
creditworthiness 信誉；信用可靠程度 YTpSHp
f@  
creeping inflation 爬行式通货膨胀；温和通货膨胀；渐升通胀 /W30~y  
criminal bankruptcy 刑事破产 :P\7iW  
criminal bankruptcy order 刑事破产令 Ic:(Gi- %  
criminal bankruptcy petition 刑事破产呈请书 ,I$`-$_'  
criterion for credit 授信原则 el<s8:lA  
critical path analysis 关键路线分析法；要径分析法 WZejp}x  
cross rate 套价；套汇汇率；交叉汇率
ygS;$2m%2  
cross-currency settlement risk 跨国货币结算风险 y$F'(b|)  
crossed cheque 划线支票 AGO+p(6d=g  
crossed trade 交叉买卖；交叉盘买卖 Ae^~Cz1qz  
Cross-Harbour Tunnel Passage Tax 海底隧道使用税 Co_A/  
cross-holding 相互持股；交叉持股 gQelD6c
 
cross-margining 跨市场保证金制度 [0[i5'K:  
cross-referencing system 相互参照系统 D/B8tf+V  
cross-subsidization 互相资助；互相津贴
eRstD>r  
Crown Agent 英联邦代办 i2U{GV<K-r  
crude activity rate 粗略经济活动率 He/8=$c%  
crude econometric model 粗略计量经济模式 +I:Unp  
culpable insider dealing 应受谴责的内幕交易 7qLpZ/  
cum dividend 连股息 C12Fl  
cumulative appreciation 累积升值；累积增值 %2/EaaR  
cumulative deficit 累积赤字；累积亏损 ksqQM
 
cumulative dividend 累积股息 6V:U(g  
cumulative financial position 累积财政状况 HTcb_a  
cumulative realized investment 累积的已实现投资 2K6qY)/_  
currency 货币 qQ/^@3tXL  
currency adjustment factor 货币调整因子；币值调整因素 Mj?`j_X  
currency board arrangement “货币发行局”制度 4qbBc1,7y  
Currency Board Operations Sub-Committee 货币发行委员会 E *6Cw l  
Currency Committee [Hong Kong Futures Exchange Limited] k&q;JyUi  
货币委员会〔香港期货交易所有限公司〕 <QAFL uey  
currency crisis 货币危机 V-2(?auZd  
currency denomination 货币面值 6NuD4Ga  
currency futures 货币期货；外汇期货 S_4?K)n #  
currency futures contract 货币期货合约；外汇期货合约 @R"JW\bd  
currency in circulation 流通货币 f:,DWw`B  
currency matching 货币配对 UiP"Ixg6  
currency note 纸币；钞票
o.g V4%  
currency option 货币期权 f#"J]p  
currency swap 货币掉期；货币互兑；货币互惠信贷 { Fb*&|-n  
currency warrant 货币认兑证；货币认股权证 n)e 6>R;  
current account 往来帐户；支票户口；经常帐目 Y%aCMP9j~9  
current assets 流动资产 l^-];|Y  
current domestic value 现行本地价格 YQ)kRhFA  
current liabilities 流动负债 TG?brgW  
current market price 当时市价；现时市价 e/&{v8Hmb  
current price 当时价格；现时价格 ]BZA:dd.G  
current price series 当时物价计算数列 f=Gg9bnm3  
current year rules of assessment 当年度评税规则 &|ex`nwc0  
cushion 缓冲；缓冲时限〔债券〕 rgv?gaQ>  
cushion of liquid assets 流动资产缓冲额；速动资产缓冲额 l -mfFN  
custodian 保管人 w"|L:8  
custodian trustee 保管受托人 !cLo>,4  
custody 保管 7\[@m3s  
customer 客户 :T$|bc  
customer lending 客户贷款 r~8 $1"  
customer statement 客户对数单；客户结单 t%FwXaO#  
cut loss “斩仓”；减少损失 Zw9FJ/Zn@  
cut margin “斩仓” ]t,BMu=%  
cut-off date 截止日期 ^Za-`8#`L  
cut-throat competition 割喉式竞争；恶性竞争 o#gWbAG;]b  
cycle of activity 活动循环；商业循环 |\t-g"~sN  
cyclical fluctuation 周期性波动 (vnAbR#e  
cyclical inflation 周期性通货膨胀 {.|CdqwY  
cyclical nature of the economy 经济的周期性情况 I@~QV@U  
v`x.)S1  
D.A.H. Private Bank Limited安新私人銀行有限公司 Tc:)- z[o  
Dah Sing Bank Limited大新銀行有限公司 FFpT~.  
Dah Sing Finance Limited大新

顶 :#ik. D  
D%SlAzZ3  
知识太多了 X-Kh(Z  
2(+
2+}  
要慢慢看 q`a'gJx#y  
谢谢斑竹了