一些有用的会计术语C

C: %ktU 51o  
t.485L%  
calendar year figure 历年数字 W~Eq_J?I  
call 催缴通知；认购期权 x]Q+M2g?  
call deposit 通知存款；活期存款 }us%G&A2u  
call loan 短期同业拆借；通知贷款 _dIv{L!  
call margin 补仓；追加保证金 %~ZOQ%c1  
call market 短期同业拆放市场 S'B7C>i`#N  
call money 短期同业拆借；活期贷款 C(7LwV  
call option 认购期权；看涨期权 wa@X^]D8  
call price 赎回价格；提前赎回价 `61VP-r  
call warrant 认购认股权证；回购认股权证 n[AJ'A{  
callable share 可收回股份；可兑付股份 Z
sNUT4  
called up share capital 已催缴股本 Kc}FMu  
Canadian Dollar [CAD] 加拿大元 L}lc=\  
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 /N{xFt/?  
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 +q
1 @8  
cancellation price 取消费 JY_+p9KfyQ  
cap 上限 QJvA  
capital 资本；资金 lf[(  
Capital Accord 《资本协定》 NrhU70y  
capital account 资本帐；非经常帐 #0hX)7(j  
capital account commitment balance 资本帐承担额结余 //_v"dqP{)  
Capital Adequacy Directive [CAD] 《资本充足指引》 [{f{E  
capital adequacy ratio [CAR] 资本充足比率 &z&Jl#t-)  
capital allowance 资本免税额 p+#uPY1#  
capital alteration 资本变更 ~?+Jt3?,  
capital and liabilities ratio 资本负债比率 "((6)U#  
capital and liquidity requirement 资本与流动资金的规定 c R[DT04  
capital appreciation 资本增值 s:i$s")  
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 (B7M*e  
capital assets 资本资产 /J wQ5  
capital at risk 风险资本 }V6}>!Sb  
capital base 资本基础；资金基础 9iUkvnphh  
capital charges 资本支出；资本费用 |JnJ=@-y  
capital commitment 资本承担 6 @'v6 1'  
capital contribution certificate 出资证明书 vAHJP$x  
capital convergence 划一资本充足比率 |A[Le ;,  
capital cost 资本成本；建设成本；建设费用 Go+f0aig  
capital cover 资本保证 enDjP  
capital deficit 资本亏绌；资本赤字 | t3_E  
capital divided into shares 资本分成股份 q71Tg  
capital element 资本因素；资本部分 ;,'eO i  
capital equipment 资本设备 $l0^2o=  
capital expenditure 资本开支；非经常开支 haqL DVrf  
capital expenses 资本费用 j""u:l^+x  
capital financing 筹集资本；以非经常收入支付非经常开支的结算 &AoXv`l4
 
capital flow 资金流量 . m@Sk`s  
capital formation 资本形成；集资 }#a
d  
capital formation figure 资本组合数字 +'y$XR~W{  
capital fund 资本基金 `+Wl fk;  
capital gain 资本增益；资本增值 {UvZ  
capital gains tax 资本增值税 QVQe9{ "0  
capital goods 资本财货；资本货物 ZMy,<wk  
capital grant 非经常补助金；非经常拨款；建设补助金 YDz:;Sp\  
capital grant cycle 建设补助金周期 FgKDk!ci  
capital injection 注入资本；注资 B ,e3r  
capital input 投入资本 +p>tO\mo  
capital intensity 资本密集度 ko=v
K%E[  
capital intensive 资本密集 gdNEMT  
capital investment 资本投资 bCy.S.`jHQ  
Capital Investment Fund 资本投资基金 #9
2MI#|n9  
capital loss 资本损失 ~eA7:dZLb  
capital maintenance 资本保值；资本保留 g.i
iT/b  
capital market 资本市场；资金市场 v`*!Bhc-  
capital market instrument 资本市场票据 b:+.Y$%F-  
capital money 资本款项 O{%yO=`r  
capital money subject to a trust 信托财产资本 BJB'o  
capital movement 资本流动 h/QZcA  
capital nature 资本性质 }3V Q*'X>i  
capital outlay 资本支出 sJw#^l  
capital portion 资本部分 :BNqr[=b  
capital profit 资本利润 "!+q0l1]@  
capital project 基本工程项目；非经常开支项目 qVx4 t"%L>  
capital receipt 资本收入 5)AMl)  
capital redemption 资本赎回 K*d+
pImrV  
capital redemption business 资本赎回业务 xbvZ7g^  
capital redemption contract 资本赎回合约 8I$>e (  
capital redemption reserve 资本赎回储备 dE%rQE7'  
capital reduction 资本减缩；减资 1\$xq9  
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] ~Yb5FYE  
股本削减计划〔香港联合交易所有限公司〕 LeF Z%y)F  
capital repayment 偿还资本 {M)Y6\v  
capital reserve 资本储备；后备资本 <V5(5gx  
capital revenue 资本收益；非经常收入 }} J?, >g  
capital spending 资本开支；资本支出；非经常开支 :uSo2d  
capital stock 股本 2ed$5.D  
capital stock subscription 认缴股本；认购股本 ^yb3L1y  
capital subsidy 建设津贴；基本建设津贴 Rr{mD#+  
capital subvention 非经常资助金 5N@k9x  
capital sum 资本额 F;kY5+a7~e  
capital tax 资本税 P\pHos  
capital transfer tax 资本转移税 ^mv F%"g  
capital turnover 资本周转率 K
7 -AVMY  
capital value 资本价值 64fa0j~<*M  
capital works project 基本工程项目 wa\Yc,R  
Capital Works Reserve Fund 基本工程储备基金 O&RW[ml*3  
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 *:{s|18Pj  
capitalization 资本化；资本总额 +vIpt{733  
capitalization of interest 利息化作本金 anxgD?<+B  
capitalized interest 化作本金的利息 I}q
2)@  
capitalized loan 转作资本的贷款
@@-n/9>vs  
capitalized value 资本还原值；资本化价值 iP]KV.e'/C  
capitation grant 按人计算的补助金 - 0R5g3^*/  
captive insurance business 专属自保保险业务 ;6KcX\g-  
car insurance 汽车保险 "v@Y[QI  
Caribbean Development Bank 加勒比开发银行 NTbmI$(  
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.]  z"Miy  
意大利嘉利堡银行 ~:'tp28?  
cartel 同业联盟；卡特尔 1hp`.!3]H  
cartelized rates system 联营式利率制度 ;wK;  
cash 现金；现款 >E;kM B  
cash accounting system 现金会计制度 Ye% e!  
cash acquisition 以现金投资所得的资产 ikX"f?Q;S2  
cash allowance 现金津贴 BiT #bg  
cash assets 现金资产 9~n`6;R  
cash at bank 银行现金；银行存款  sC1Mwx  
cash balance 现金结余 eyUguA<lK\  
cash basis 现金收付制；收付实现制 )CJXkzOX  
cash basis accounting 现金收付制会计；收付实现制会计 -d1 YG[1|  
cash bonus 现金红利 Z$LWZg  
cash book 现金出纳帐；现金簿 dWqKt0uh!  
cash client 现金客户 `<2k.aW4e8  
cash commission rebate 现金回佣 ~_8
Dv<"a  
cash compensation 现金补偿 #I8)|p?P  
cash contribution 现金承担额；现金分担额 I$7|?8  
cash cost 直接费用；现金成本 wI8  
cash coupon 现金礼券 \@&oK2f  
cash credit 现金信贷 "\cDSiD  
cash deficit 现金赤字 hjf!FY*F  
cash deposit and withdrawal 现金收支  DA]<30w  
cash disbursement journal 现金支出日记簿 (VV5SvdE  
cash disbursement slip 现金支出传票；现金支出单 1yC_/Va1  
cash flow 现金流量；银根 gB|>[6  
cash flow lending 流动现金放款；无抵押融资 -FpZZ8=,M2  
cash flow statement 现金流量表；现金流动表 _N)/X|=~s  
cash flow surplus 现金流量盈余 tg-U x  
cash in hand 库存现金；手头现金 >9dzl#  
cash in till 备用现金 17P5Dr&  
cash in transit 运送中现金；在运现金 ~tx|C3A`d  
cash input 投入现金 E)sC:
oO  
cash input figure 现金投入数字 '2Q[g0VR  
cash limit 现金支出限额；现金限额 u_H=Xm)9  
cash margin 现金保证金 Z*/{^ zsE  
cash market 现货市场；现金交易市场 -Pt.  
cash offer 现金要约；现金补偿额 \]<eLw-v  
cash payment 现金付款；现金支付 *U>"_h T0  
cash position 现金头寸 qW+'#Jh@TV  
cash price 现金价格 %hDx UZ#0  
cash receipts journal 现金收入日记簿 niC ;WK  
cash receiving slip 现金收入传票；现金收入单 I]Ev6>=;  
cash settlement 现金结算 ]Q0m]O
aT  
cash surplus 现金盈余 sjGy=d{:oL  
cash with order 订货付现；凭票即付 vz6No%8X  
cashier's order 银行本票 4fauI%kc  
cashier's order outstanding 未承兑的银行本票 E{s
p  
cash-limited subhead 有现金支出限额的分目 $ix:S$  
cash-sweep 现金彩票活动 S:B$c>  
casual client “散客”；“散户” q8A;%.ZLG  
CCASS Depository 中央结算系统证券存管处 f euATL]  
CCIC Finance Limited 中芝兴业财务有限公司 }aO6%  
cedant 分出者 8u8-:c%{  
ceding company 分出公司 O|K-UTWH%  
ceding insurer 分出保险人 MrjgV+P}[  
ceiling 上限 5"sd  
ceiling price 最高限价 CWT#1L=  
central bank 中央银行 ]2E#P.-!b  
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 gy5^JL  
central banking 中央银行业务 GmhfBW?  
central banking function 中央银行职能 d
e=){.7Y  
Central Clearing and Custodian System 中央结算及托管系统 f/xQy}4+~E  
Central Clearing and Depository System 中央结算及存管系统 i4T=4q  
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 xVxN @[  
central clearing house 中央结算所 C)UL{n  
central clearing system 中央结算制度；集体交收系统 .A6D&-&z  
central custody system 中央托管系统 ncGt-l<9  
central depository 中央存管处 tJBj9{  
central depository system 中央证券存管制度 ^?M# |>  
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 j]HzI{7y  
central rate 中央汇率；中心汇率 :2t0//@X  
Central Registration Hong Kong Limited 香港中央证券登记有限公司 K g6hySb  
Central Tender Board 中央投标委员会 GFGW'}w-  
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统；世达结算系统 Xwp6]lx  
centralized budgetary and payments system 集中预算及支付制度 mH.c`*  
centred 12-month moving average 十二个月定位移动平均数 wqxChTbs  
certificate of approval 批准证明书 TWSqn'<E  
certificate of beneficial entitlement to property 资产权益证书 cMs8D  
certificate of compliance 合格证明书；合约完成证明书 ygK@\JHn  
certificate of deposit [CD] 存款证 'p FK+j  
certificate of exemption from estate duty 豁免遗产税证明书 :+_uyp2V  
certificate of incorporation 公司注册证书；法团注册证书 <)$&V*\  
certificate of incorporation of registered trustees 注册受托人法团证书 jOUM+QO  
certificate of indebtedness [CI] 负债证明书 F(O"S@  
certificate of insurance 保险证书 -kF8ZF  
certificate of interest 权益证明书；息票 h* 72 f/#  
certificate of means 资产证明书 ^>Vl@cW0uz  
certificate of participation 参与证明书 ?e{hidg  
certificate of payment of profits tax 缴付利得税证明书 $E/N  
certificate of preference 特惠税证 h+rW%`B  
certificate of rateable value 应课差饷租值证明书 C5Vlqc;  
certificate of registration 登记证书；注册证明书 ~3&*>
H^U  
certificate of satisfaction 清偿证明书 V15/~  
certificate of transfer 转让证明书 vh"wXu  
certificate to bearer 不记名证明书 0Q7|
2{  
certification 核证 ?K\r-J!Y  
certification fee 核证费 8n/8uRIR  
certified cheque 经银行证明可兑现的支票 9dVHh?E  
certified public accountant [CPA] 执业会计师 YsO3( HS  
certified statement 经证明的报表 qnb#~=x^  
cessation of business 停业 .oS[ DTn5S  
cession 分保 ARUzEo gcf  
C.F. Finance Company Limited 浙一财务有限公司 e0<Wed  
chance 机会；中彩机会 ;fW`#aE  
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 BOflhoUX  
change of domicile 迁册 M!YGv   
change to estimates 修订预算 bMq)
[8,N  
change to the approved estimates of expenditure 核准开支预算的变动 E-jJ!>&K  
charge 费用；押记；抵押 IayF<y,8  
charge number 税单号码 !'eh@BU;  
charge on assets 资产的征税 s%QCdU ]  
charge upon general revenue 从政府一般收入中拨款支付 L35]'Jua  
chargeable 可予征收；应课税的 oeYUsnsbi  
chargeable agreement for sale 可予征收印花税的买卖协议 2= Y8$-  
chargeable income 应课税入息 cYgd1  
chargeable normal trading receipt 应课税的一般营业收入 ' hDs.Wnu  
chargeable profit 应课税利润 CKnPMvmz  
chargeable to tax 应课税 _z=ytt9D  
charged to... 记入……帐目 YEa<
zhO8  
chargee 承押记人 
gy1R.SN  
charge-holder 受押人 9Y:Iha`$w  
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 b_&:tE--]  
charging order 押记令 k4d;4D?  
chargor's right 押记人的权利 kQF3DR$,B  
charitable donation 慈善捐款 uZM%F)  
charitable trust 慈善信托 g@'2 :'\  
charity property 慈善财产 DH7]TRCMZ)  
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 tmd{Gx}c  
charter 章程；特许权 +~>cAWZq_  
charter of incorporation 成立章程 G#Kw6
 
chartered accountant 特许会计师 j.!5&^;u4  
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 S
oWM
P2/  
Chartered Institute of Public Finance and Accountancy [United Kingdom] !hFzIp  
特许公共财政及会计学会〔英国〕 qZdA%  
charterer 承租人 j[Jwa*GQP  
Chase Manhattan Asia Limited 美国大通亚洲有限公司 :HM~!7e  
Chase Manhattan Bank 美国大通银行 An_3DrUFV_  
chattels 实产 KVevvy)W  
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 xS4?M<|L63  
Che Hsing Finance Company Limited 浙兴财务有限公司 63(XCO  
check-and-balance system 制约平衡制度 ]z!Df\I  
Chekiang First Bank Limited 浙江第一银行 Co,?<v=Ll  
cheque 支票 -mP2}BNM  
Chiao Yue Finance Company Limited 侨裕财务有限公司 5)Z:J  
Chiba Bank, Ltd. 千叶银行 b0sj0w/  
Chicago Board of Options Exchange 芝加哥期权交易所 7g5Pc_  
Chicago Board of Trade 芝加哥交易所 "/G]M&  
Chicago Mercantile Exchange 芝加哥商品交易所 l)e6*sDZ,  
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 b
")O#v.  
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 Z;z,dw  
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 m 7S`u  
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 JXjH}C  
child allowance 子女免税额 ^RE[5h6^q  
China & South Sea Bank Limited 中南银行 L&KL]n  
China Affairs Committee [Hong Kong Futures Exchange Limited] O=eU38n:5u  
中国事务委员会〔香港期货交易所有限公司〕 Kum" }ux  
China concept stock 中国概念股 .HN4xL  
China Construction Bank 中国建设银行 *k,{[b  
China Development Division [Stock Exchange of Hong Kong Limited] `z`=!1  
中国发展科〔香港联合交易所有限公司〕 iGSF5S  
China Economic News 《中国经济新闻》 ~|[i64V<^  
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 ![!,i\x  
China State Bank Limited 国华商业银行 Q,M,^_  
Chinatrust Commercial Bank, Limited 中国信托商业银行 R, #szTu  
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 8`s*+.LI!  
Chinese Bankers Club, Hong Kong 香港银行华员会 Pv=]7>e  
Chinese Banks' Association 香港华商银行公会 f9OY>|a9  
Chinese Gold and Silver Exchange Society 金银业贸易场 *kTj,&x[  
Chinese New Year bonus 年奖；年终花红 ahdwoB  
chit fund 银会 2%v6h  
Chiyu Banking Corporation Limited 集友银行有限公司 od$$g(  
Chiyu Finance Company Limited 集友财务有限公司 ~
# \{'<  
Cho Hung Finance Limited 朝兴金融有限公司 <00nu'Ex1v  
choses in action 无形动产；据法权产 n!sOKw  
chronological book 序时帐簿 \?wKs  
Chubu Securities Finance Company 中部证券金融公司 uJ=d!Kn  
Chung Khiaw Bank Limited 崇侨银行 $> ;|  
Chung Nan Finance Company Limited 中南财务有限公司 lD'^6
 
Chuo Trust & Banking Co., Ltd. 中央信托银行 Z<W f/  
Chuo Trust Asia Limited 中央信托亚洲有限公司 A>,kmU5  
Citibank, N.A. 万国宝通银行 BUdO:fr  
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 ]yQqx*  
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务（香港）有限公司 3s?ZyQy  
Citicorp International Limited 万国宝通国际有限公司 LN)yQ-  
civil debt 民事债项 MskOPg  
Civil Service Pension Reserve Fund 公务员退休金储备基金 [?=DPE%  
claim 申索；索偿；债权 mhM;`dl  
claim equalization fund 申索平衡基金 PT~F^8,)  
claim for refund of property tax 申请发还物业税 ++UxzUd  
claim of debt 债权申索 9ei<ou_s  
claim on bank 对银行的债权 W4qnXD1n  
claim to dividend 摊还债款申索 Vx:uqzw#  
claimant 申索人；索偿人 g6xQQ,q=l  
claims statistics 申索统计数字 iaQfxQP1w%  
class of insurance business 保险业务类别 dNCd-ep  
class of property 财产类别 {MN6JGb|'  
claw-back 递减率 nET<u;  
clearance cost 清拆成本 eA3NyL  
clearing 结算；票据交换；清算 C?MKbD=K  
clearing account 结算帐户 Ki1 zi~  
clearing and settlement system 结算和交收系统 G^z>2P  
clearing balance 结算差额 1FG"Ak}D  
clearing bank 结算银行 zsj]WP6j  
clearing cheque 交换支票 7*%}=.  
clearing house 结算所；票据交换所 xIV#}z0  
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 *=]UWM~]  
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 e|>@ >F]K  
clearing member 结算会员 &_s^C?x  
Clearing Members' Fund 结算会员基金 [w-# !X2y  
clearing participant 结算参与者 D(&Zq7]n  
clearing rebate 结算费用的回佣 _mQj
=  
Clearing Rules [SEHK Options Clearing House Limited] tkff\W[JU  
《结算规则》〔联交所期权结算所有限公司〕 (LMT'  
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 EP90E^v^  
Clerk to the Board of Review 税务上诉委员会书记 1bDAi2 H  
client 客户；委托人；当事人
n<@C'\j@  
client agreement 客户协议 #s#BYbF  
client confidentiality 客户保密的责任 0W_u"UY$c  
client money 客户款项 h`eHoKJ#w  
client statement 客户结单 +VJyGbOcC  
clients fund 客户资金 c>T)Rc  
close 结算；收市；收盘 |VjD. ]I  
close a position 平仓；轧平头寸 ^rO!-  
close company 股份不公开的公司 %  .ss  
close higher 收市时价位较高 jK%Lewq  
close lower 收市时价位较低 _ /Eg_dQ~@  
close mixed 收市时荣辱互见 -s7!:MB%g  
close of exchange 交易所停市 )4hA Fy6l  
close of financial year 财政年度终结 .81 ~ K[  
close out 平仓 :22wq{  
close out a long position 平长仓 %h;1}SFl0  
close out a short position 平空仓 TTWiwPo59  
close steady 收市时价格稳定 b/\l\\$-  
close the gap 弥补差距 3<[q>7X  
closed position 平仓 m( %PZ*s  
closed-end investment corporation 股份固定的投资公司 (/9erfuJ  
close-out price 抛售价格 J/,m'wH  
closing account 决算帐户 -a"b:Q  
closing balance 期终结余；收市结余 I47sqz7  
closing price 收市价；收盘价 2T@?&N^OD  
closing quotation 收市价；收市行情 r gi4>  
closing rate 收市汇价；收盘汇率 R((KAl
]dL  
closing transaction 平仓交易 i=hA. y`  
clothing levy 成衣税 -6X+:r`>u  
club deposit 零存整付存款 zz<o4bR  
Code of Aid 《资助则例》 T-x9IoE  
Code of Banking Practice 《银行营运守则》 "ub0}p4V  
Code of Best Practice [Stock Exchange of Hong Kong Limited] r^ '
 
《最佳应用守则》〔香港联合交易所有限公司〕 RMid}BRE  
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〕 [M:<!QXw  
Code of Conduct for Persons Registered with the Securities and Futures Commission yt
V[x  
《证券及期货事务监察委员会注册人操守准则》 Bt1v7M  
code of practice 实务守则；经营守则；执业守则 CHjm7  
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 YUyYVi7clq  
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 A6E~GJa  
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 -D1
A  
Code on Pooled Retirement Funds 《集资退休基金守则》 `=Bv+  
Code on Share Repurchases [Share Repurchase Code] u@`y/,PX  
《公司购回本身股份守则》〔《股份购回守则》〕 Df]*S  
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 V@EyU/VJ  
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 5yj6MaqJ  
co-debtor 共同债务人 .ezZ+@LI+#  
co-financing scheme 共同融资计划 *Uf>Xr&  
cognizance 证明令 hM=X# ;  
coin 硬币 ER}5`*X{  
coin replacement programme 硬币取缔计划 d69dC*>  
coin set 套装硬币 M6V^ur 1  
coinage 硬币 Kw:%B|B<T  
Coinage Security Fund 硬币发行基金 /1bQ RI^\  
cold call 主动与准客户接触 5Q8s{WQ  
collapse in prices 价格下泻；价格下挫；价格暴跌 C}pQFL{B5  
collateral 抵押品 ;<%th  
collateral bond 担保债券 ~L
P5hL  
collateral loan 抵押贷款 %F}d'TPx  
collateral security 附属抵押品 F ^m;xy  
collection 征收；收取 Um*&S.y  
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 S0LaQ<9.  
collection of betting duty 收取博彩税 THgEHR0,}[  
Collection Office [Inland Revenue Department] 收税处〔税务局〕 uU-1;m#N?  
collective consumption 集体消费 afu!.}4Ct  
Collector 收税主任 ,Vof<,x0  
Collector of Rates 差饷征收官 '!`]Z
c  
Collector of Stamp Revenue 印花税署署长 qd~9uo&[Ig  
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 EN8xn9M?  
combined surplus 合并盈余 D^U?!S&4~  
combined visible and invisible trade account 有形及无形贸易合并帐目 U]9k,#  
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 WZP1g kX&M  
commemoration coin 具纪念性的硬币 k 6i&NG6  
commencement of winding-up 清盘开始 KYl!Iw67d  
commerce and industry sub-index 工商分类指数 [8Z !dj   
commercial activity 商业活动 Ht]O:io`  
commercial bank 商业银行 5v=e(Ph+  
Commercial Bank Act of Norway 《挪威商业银行法》 [F{P0({%?  
Commercial Banks Law 《商业银行法》 e nw*[D !  
commercial borrowing 商业借款 g+(Y)9h&  
Commercial Code of Japan 《日本商法》 &^Gp  
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 F%O+w;J4  
commercial invoice 商业发票 <,U$Y>  
commercial letter of credit 商业信用证
Fr(;C>  
commercial loan 商业贷款；商业放款 PR,8c  
commercial paper 商业票据 VtGZB3  
commercial paper market 商业票据市场 _?eT[!oO8  
commercial registry 商业登记处 aB`jFp-  
commercial return 商业回报 T#[#w*w/  
commercial sale 商业销售 R D?
52\  
commercialization 商品化  NfmHa  
commercially viable 具商业利益；有利可图 $s 'n]]Wq  
Commerzbank AG 西德商业银行 g8"H{u  
commission 佣金；委员会 n?9FJOqi  
Commission des Operations de Bourse of France 法国证券事务监察委员会 d'b9.ki\  
commission house 佣金行；代办行 Az:A,;~+,!  
commission payable 须付的佣金 =j{Kxnv  
commission rebate 佣金回扣 3~Ap1_9  
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 ["<'fq;PJ  
Commissioner of Banking 银行监理专员〔银监专员〕 VssW
tL  
Commissioner of Estate Duty 遗产税署署长 )HX(-"c  
Commissioner of Inland Revenue 税务局局长 Y.#fpG'  
Commissioner of Insurance 保险业监理专员 10bv%ZX7  
Commissioner of Rating and Valuation 差饷物业估价署署长 _c}# f\ +_  
commitment 承担；已承担的开支；承担额；承担项目 E@AV?@<sc  
commitment fee 承诺费 g0-rQ
A  
Committee of the Hong Kong Association of Banks 香港银行公会委员会 NYzBfL x  
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 "z_},TCy  
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 HuQdQ*Q  
Committee on Payment System [Hong Kong Monetary Authority] k^zU;  
支付系统委员会〔香港金融管理局〕 ^uPg71r:  
Committee on Unit Trusts [Securities and Futures Commission] WF2t{<]^e  
单位信托委员会〔证券及期货事务监察委员会〕 Dt iM}=:  
Commodities Dealers' Deposit Fund 商品交易商按金基金 0]^gT'  
Commodities Trading Commission 商品交易事务监察委员会 o%0To{MAF-  
commodity 商品 iO2jT+i  
commodity classification 商品分类法 ~@T`0W-Py  
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 %J1oz3n  
commodity dealer 商品交易商 Jje!*?&8X  
commodity exchange 商品交易所 W! J@30  
Commodity Exchange Compensation Fund 商品交易所赔偿基金 7<Y aw,G  
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 =F %lx[9Ye  
commodity flow method 商品流动法；商品流通法 rd)W+W9  
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 u1\r:q  
commodity futures contract 商品期货合约 *M$'dLn  
commodity market 商品市场 MT$)A:"  
commodity tax 商品税 8Dn~U:F/?  
commodity trading adviser 商品交易顾问 wzBw5nf\  
commodity trading adviser's representative 商品交易顾问代表 py'xBi6}v  
commodity trading advisory contract 商品交易顾问合约 )t CNp  
commodity warrant 商品期权证 sk AF6n  
commodity-based investment 以商品为基础的投资
{i}E)Np  
common fund 共同基金 k+Z2)j"  
common property 分权共有财产 [khXAf1{Q  
common share 普通股 g}L>k}I?!W  
common stock 普通股 (A "yE4rYK  
Commonwealth Bank of Australia 澳洲联邦银行 S,Tc\}  
Commonwealth Development Corporation 英联邦发展公司 Aq\K N.  
Commonwealth Finance Ministers Conference 英联邦财长会议 Ch:EL-L  
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 nlaW$b{=  
Commonwealth income tax 英联邦入息税 P]armg%  
Commonwealth Preference 英联邦特惠制 b[:{\!I  
communal property 公有财产；公有产业 _KkP{g,Y  
communication expenses 通讯费用 xV=Tmu6l  
Community Preference 欧共体特惠制 usC$NVdm  
commutation of pension 退休金的折算 '}"&JO~vPj  
commuted gratuity 折算酬金 S0}=uL#dt  
commuted pension gratuity 经折算的退休酬金 wN :"(mQ  
Companies Act [United Kingdom] 《公司法令》〔英国〕 xn,9Wj-  
Companies Handbook 《上市公司手册》 8DM! ]L  
companies inspector 公司检查员 ?nq%'<^^  
Companies Liquidation Account 公司清盘帐户 @[Q`k=h$  
Companies Ordinance: Information to be Included in a Rights Issue Prospectus ydAiH*>  
《公司条例：供股章程须载有的资料》 `PSjkF(  
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》 Xg*](>/\,  
Companies Registration Officer 公司注册主任 V)vik  
Companies Registry 公司注册处 qv'w 7T  
Companies Registry Trading Fund 公司注册处营运基金 [+!&iN  
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 E>`|?DE@  
Company Formation and Enforcement Division [Companies Registry] j0s$}FPUI  
公司成立及条例执行部〔公司注册处〕 o^m?w0 \  
company in which the public are substantially interested 由公众拥有相当权益的公司 5G$5d:[(  
company limited by guarantee 担保有限公司 g(,^';j  
company limited by shares 股份有限公司 n|KYcU#  
company register 公司登记册 U.JE \/  
company registration fee 公司注册费 4IvT}Us#+  
company with limited liability 有限法律责任的公司 n 8 K6m(  
company's memorandum 公司组织章程 nd7g8P9p  
company's reserve 公司储备 a,r B7aD  
comparative advantage 比较优势；比较利益 =G"ney2  
compensation 补偿金；赔偿 MH9vg5QKp  
Compensation Committee [Stock Exchange of Hong Kong Limited] +_+j"BT  
赔偿委员会〔香港联合交易所有限公司〕 g4952u  
compensation from insurance 保险赔偿 0%4OmLBT  
compensation fund 赔偿基金 %%zlqd"0  
compensation fund levy 赔偿基金征费 e[0"x.gu  
compensation rate 补偿率 `csZ*$7  
Compensation Review Committee 赔偿检讨委员会 p@[ fZj  
compensation scheme 赔偿计划 <fV][W  
compensation trade 补偿贸易 yc`*zLWh  
compensation value 补偿值 q6<P\CSHy<  
compensatory payment 补偿付款 P,F eF'J^  
competition and pricing strategy 竞争与定价策略 -4P `:bF  
competitive edge 竞争优势 o{^`Y   
competitive price 具竞争力的价格 KHgn  
competitive tender 竞争性投标 d ez4g  
Compliance Committee [Stock Exchange of Hong Kong Limited] 5;,h8vW  
监察委员会〔香港联合交易所有限公司〕 "/mtuU3rt  
component of expenditure 开支组成部分 O?c
U6u;W  
Composite Consumer Price Index 综合消费物价指数 b4WH37,lA  
composite index 综合指数 ?_cOU@n  
composite rating 综合评级 (z?j{J  
composite return form 综合报税表 -'SA&[7dP  
Composite Securities and Futures Bill 《证券及期货综合条例草案》 #qpP37G  
composite tax return 综合报税表 To5hVL<Ex"  
composition 组合成分；债务重整协议 Z*Gf`d:  
composition of earnings 收益组合成分 z?( b|v  
compound increase 复合增加率；复合增长率 x0:BxRx*  
compound interest 复利 ra>2<  
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 -esQyLx  
comprador note 买办票据 Iy&,1CI"]
 
comprador order 买办付款令票 WqF$-rBJG^  
comprehensive income tax 综合所得税 =0!j"z=  
comptroller 审计主任 RZ;s_16GQ  
compulsory liquidation 强制清盘 Poa&htxe1  
compulsory winding-up 强制清盘 S!+>{JyQ  
computation 计算；计算表 y@It#!u0  
computational procedure 计算方法 o]<9wc:FZ  
computer audit programme 电脑审计程序；电脑核数程序 a^pbBDi W  
concentrated position 集中持仓量 Jazgn5  
concentration risk 资金集中风险；集中融资风险 A.dbb'^  
concept stock 概念股 'W yWO^Bdk  
concession 特许权；宽减措施；优惠
akU2ToP  
concession contract 特许经营权合约 a@d 15CN  
concessionary rate 优惠率 ai-rF^ehC  
concordat 协定；契约；国际监管条约 Bc[~'gn  
condition 条件
w,$qsmR  
conditional endorsement 附有条件的背书 U+@U/s%8  
conditional offer 有条件要约 [.1MElM  
conditional sale agreement 有条件售卖协议 PMV,*`"9"A  
conditions of tender 投标章程 RtzSe$O  
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》 Y[
dq"  
conduct of business standard 业务操守准则 %dv?n#Uf
 
Confidentiality Understandings 保密谅解文件 M +r!63T  
confirmation letter 确认书 R&J?XQ  
confirmation of mail transfer 信汇证明书 }v4dOGc?  
Confirmation of Payment 已缴税证明书 7B (%2  
confirmed letter of credit 保兑信用证 x+pf@?w  
confirming bank 保兑银行 2\QsF,@`YU  
confiscation order 没收令 Dfa3&##{  
connected transaction 关连交易 ?%
}!_F`h%  
consensus capitalism 共识资本主义 #/f~LTE  
conservative investor 保守投资者 .V?[<}OJn  
consideration 代价；对价；约因 8/BMFRJ  
consideration issue [listing method] 代价发行〔上市方式〕 pDSNI2  
consideration other than cash 现金以外的代价 D fzsA4  
consignee 收货人；代售人 \6
JOBR  
consignment 托运；寄售 -!:5jfT
"  
consignor 付货人；托运人；寄售人 Xq&BL,lS  
consolidated account 综合帐目 46Sz#^y P  
consolidated account expenditure 综合帐目开支 {G VA4=UAE  
consolidated balance sheet 综合资产负债表
s&(;  
consolidated cash deficit 综合现金赤字 9|#cjHf  
consolidated cash surplus 综合现金盈余 kuV7nsXiQ  
consolidated enterprises sectorial index 综合企业分类指数 ``Q6R2[|)  
consolidated net earnings 综合净收益；综合净盈利 ;'= cNj  
consolidated net profit 综合净利润；综合纯利
c$%*p (zY  
consolidated policy 综合保单 nGkS
S_X  
consolidated price 综合价格 W>)0=8#\  
consolidated profit and loss account 综合损益帐；综合损益表 mpMAhm
:  
consolidated public sector expenditure 公营部门综合开支 %kjG[C  
consolidated revenue account 综合收入帐 !W9:)5^X  
consolidated shareholders' fund 综合股东资金 `+"(GaZ  
consolidation of shares 股份合并 y{>f^S<  
consolidation period 巩固期；“牛皮靠稳”阶段；大涨后的调整期 ?!6Itkg  
consortium company 财团公司 @2)nhW/z6  
consortium loan 银团贷款 |#kY_d)10  
constant dollar figure 固定币值 ,7]hjf_h  
constant market price 固定市价 JHt U"  
constant price 固定价格 EZ]4cd/i  
constant price series 固定物价计算数列 EN
2SI
+  
constant rate 固定比率 vjlN@ "  
constituent stock 成分股 Q>Zc eJ;  
constitution 章程；组织章程 g-~ _gt7  
construction output 建造产出量 ]myRYb5Z
 
constructive trust 法律构定信托 bIAE?D  
consultant accountant 顾问会计师 P<<+;']  
consultant's fee 顾问费 ,0.kg  
Consultation Paper on Proposed Regulation on Share Margin Financing yJq<&g  
《监管股票按贷财务的建议谘询文件》 y]m: {  
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability AcPLJ!y  
《有关联交所检讨董事资格的程序的谘询文件》 Aj4 a-vd.  
consumer behaviour 消费者行为 `KFEzv  
Consumer Council 消费者委员会 8b)WOr6n  
consumer credit financing operation 消费者信贷业务  JhFbze>  
consumer demand 消费者需求 |JxVfX8^  
consumer durables 耐用消费品 KBmOi  
consumer expenditure 消费开支 % D  
consumer goods 消费品 O {1" I  
consumer market 消费市场 EIg~^xK  
consumer price 消费物价 'Oue 1[  
Consumer Price Index [CPI] 消费物价指数 3I
_^F&T  
Consumer Price Index (A) 甲类消费物价指数 gHrs|6q9  
Consumer Price Index (B) 乙类消费物价指数 ^H3N1eC,`F  
Consumer Price Index Classification System 消费物价指数分类法 cMXv  
Consumer Price Index Report 《消费物价指数月报》 qTr P@F4`g  
Consumer Price Index series 消费物价指数系列 Q=`yPK>{$N  
consumer price inflation 消费物价上涨 ;7QXs39S  
Consumer Representative Action Fund 消费者集体诉讼基金 l<f9$l^U
 
consumer sentiment 消费意欲 8(L$a1#5W  
consumer spending 消费开支；消费支出 25$_tZPAI  
consumption expenditure 消费开支 G?1GkR  
consumption pattern 消费模式 5@w6pda  
consumption product 消费产品 &*=!B9OBI  
consumption tax 消费税 U]=yCEb8p  
contango 交易延期费；延期交割费；期货溢价 z'EQdQ)  
contingencies warrant 紧急拨款令；应急支款授权书 hu
l,Yd) Z  
contingency 应急费用；意外开支准备金 6dRhK+|  
contingency allowance 应急准备金 %^IQ<  
contingency sum 应急费用；意外开支准备金 g<W]NYm  
contingent assets 或有资产 $nO~A7  
contingent debt 或有债权；待确定债务 mH&7{2r  
contingent interest 待确定的权益 r ;RYGLx  
contingent liabilities 或有负债 4,I,f>V  
contingent profit 或有利润 c>_ti+  
contingent right 或有的权利 )S g6B;CJ  
continue to hold a deposit 继续持有存款 D_DwP$wSo  
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 ub-3/T  
continuing rent 连续租金 [a2]_]E%  
continuing trustee 留任受托人 b>;?{  
continuous licensing system 长期持牌制度 | ys5.|  
Continuous Net Settlement System [CNS System] 持续净额交收系统 H5}61JC/z  
contra account 对销帐户 'f\9'v  
contra flow 资金回流 g"m' C6;  
contra item 对销项目 K ze?@*  
contra transfer 对销转拨 fp' '+R[  
contract 合约 }=[p>3Dd  
contract for difference 差价合约 _;j1g%  
contract for service 服务合约 8tx*z"2S  
contract for settlement 平仓合约 *[Z`0AgP  
contract note 成交单据 >GGM76vB=,  
contract of copartnery 合伙合约 !p&<.H_  
contract of indemnity 弥偿合约 `Nx@MPo  
contract of insurance 保险合约 djdTh +>28  
contract of reinsurance 再保险合约 WNGX`V,d  
contract price 合约价格 WHdMP  
contracting party 订约人；立约人；缔约国 !9;m~T7.  
contractual agreement 合约协议 # )y`Zz{h  
contractual commitment 合约承担 ,8@<sFB'  
contractual joint venture 合约式联营企业 D&%8JL  
contractual mutual fund 合约互惠基金  J=` 8  
contractual right 合约权利 tO M$'0u  
contractual savings fund 合约储蓄基金 ;llPM`)  
contributed surplus 实缴资本盈余 J3e
ud}w  
contribution 出资；供款；捐款；分担款项 8;@y\0  
contribution account 供款帐户 >n"0>[:4  
contribution to gross domestic product 在本地生产总值中所占比率 NnLK!Q  
contribution to investment 出资额 [ohLG_9  
contribution to pension fund 退休金供款 $hhXsu=  
contributor 供款人；出资人；捐助人 0cS$S Mn{  
contributory 分担人 U>2KjZB  
contributory scheme 供款计划 9 C[~*,qx  
contrived cessation of business 有预谋的停业 GW,EyOE+~  
control 控制权；控制；管制 NUV">i.(  
control of a company 公司的控制权；公司控股权 nn7LL+h  
control of business 业务的控制权 Q,KNZxT,q  
controlled company 受控制公司 6!\V|  
controller 控制人；控权人；会计长 d&+]@ Ii
 
controller of an authorized institution 认可机构控权人 t1w5U+z  
controlling company 控股公司 zZCl]cql  
controlling interest 控制权益；控股权益 >+M[!;m}  
controlling officer 管制人员 8^UF0>`'  
controlling officer's report 管制人员报告 jY=y<R_oK  
controlling shareholder 控股股东；持有控股权的股东 J&A1]T4d
 
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》 Ib..X&N2  
conventional lending 传统放款；常规放款 <?.eU<+O`S  
conversion 兑换；换算；转换〔证券〕 A9xeOy8e  
conversion factor 换算因数 //63|;EEkl  
conversion of stock 公债的转换 g04^M(  
conversion rate 兑换率；换算率；转换价格〔证券〕 (47?lw &  
convertibility 可兑性；兑换性；自由兑换 4Zbn8GpC  
convertibility undertaking 兑换保证 {=GmXd%D  
convertible 可兑换；可换股 !Cr3>tA  
convertible currency 可兑换货币 D6bYg `  
convertible debenture 可转换债权证 |+ F ~zIu'  
convertible loan stock 可转换股的债权股额 1#d
2 +J*  
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 /e2zH  
conveyance 转易；转易契；财产转让证书 \S;[7T  
conveyance of property 财产转让 }yT/UlU  
conveyance on sale 售卖转易契 ]}L'jK 0  
conveyancing fee 业权转易费 w;O-ATUzN  
conveyancing scale charges 物业转易收费标准 cGlN*GJ*H  
cooling-off period 冷静期 +#Pb@^6"m  
co-owner 共同拥有人；分权共有人 ##jJaSxG  
co-partner 共同合伙人 Nf]?hfJ  
co-partnership 共同合伙 ;fNCbyg4 I  
Copenhagen Stock Exchange 哥本哈根证券交易所 $s7U |F,I  
core capital 核心资本 j\ y!  
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons t%qep|  
《适用于注册人的衍生工具场外交易活动的核心运作和财务风险管理机制》 =yod  
Core Principles for Effective Banking Supervision [Basle Committee] ^Q8yb*MN  
《有效监管银行业的主要原则》〔巴塞尔委员会〕 UR'[?  
cornering “夹仓”；轧空；囤积居奇 `%Ih'(ne  
corporate borrower 借款公司；借款机构 VIAq$iu7  
corporate business 公司企业；公司业务 EH844k8 p  
Corporate Communications Department [Stock Exchange of Hong Kong Limited] mjD^iu8?  
企业传讯部〔香港联合交易所有限公司〕 2.^{4 1:  
corporate customer 公司客户 r&LZH.$oh  
corporate dealer 公司交易商 v'hc-Q9+>  
Corporate Finance Division [Securities and Futures Commission] 0D,@^vw bK  
企业融资部〔证券及期货事务监察委员会〕
v2;E Wp  
Corporate Finance (D.T.C.) Limited 协联财务有限公司 'zUV(K?2]  
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 |m's)  
corporate governance 公司管治 OJe!K:  
corporate income tax 公司所得税 ]9YA~n\  
corporate investment adviser 公司投资顾问 </25J((  
corporate member 法团会员；公司会员〔香港联合交易所有限公司〕 :E")Zw&sW3  
corporate plan 公司计划 vkG#G]Qs";  
corporate practice 执业法团 E)*ht;u  
corporate profits tax 公司利得税 &wQ;J)13  
corporate savings 公司储蓄 edL2ax  
corporate service tax 公司服务税 Ze0qRLuH!  
corporate signature 法团的签名 v2x+_K}J  
corporation 法团；公司 |+Wn5iT  
corporation bond 公司债券 [cB^6v  
corporation stock 公司股证；地方债券〔英国〕 H'WYnhU&  
corporation tax 公司税 (_pw\zk>  
correction phase of stock market 股市调整期 g (w/  
Correctional Services Industries Suspense Account 惩教工业暂记帐 (HRj0,/^  
corrective affidavit 修正遗产申报誓章 beOMln+R  
correspondent bank 代理银行
&PC6C<<f  
Cosmos Finance Limited 宇宙财务有限公司 }d%CZnY&7  
cost 成本；费用；价格 Vlx.C~WYn  
cost centre 成本中心 }TTghE!  
cost competitiveness 成本竞争力 "l&SRX?g  
cost control 成本控制；成本管理 `rn/H;r!Z  
cost convention 原值成本法；成本惯例 T~3{$  
cost effectiveness 成本效益；经济效益 zmhc\M?z  
cost efficiency 成本效率 &{j!!LL  
cost element 成本要素 %,[,mW4l   
cost flow 成本流转 i]MemM-  
cost input 投入资金 9^/Y7Wp/@  
cost management information system 成本管理资料系统 a"@f< wU~  
cost of an asset 资产成本 0Md>-H;ZY  
cost of borrowing 借贷成本 _$UJ'W})/  
cost of capital 资本成本；资金成本 *}]#E$  
cost of installation 安装费 ;.4y@?B  
cost of issue 招股费用；发行股份费用 6Q:Wo)^!  
cost of living 生活费用 w+6P x#  
cost of transmitting 传送费用 }
.g5z
y  
cost overrun 成本超支 kP`#zwp'Ci  
cost price 成本价格 Zu"qTJE/1  
cost price structure 成本价格结构 uw3vYYFX  
cost to the revenue 政府收入的损失；政府减少的收入 .))g]CH  
cost-benefit analysis 成本效益分析 znrO~OK  
cost-benefit study 成本效益研究 {F<0e^*  
cost-book company 以成本帐原则组成的公司 D&FDPaJM  
cost-effectiveness analysis 成本效益分析 336ETrG^0  
costing 成本计算；成本计算法 s)WA9PiC  
costing and pricing policy 成本及定价政策 ~\am%r>  
costing exercise 成本计算工作 v?."`,e  
costing review 成本检讨 V0^{Ss1M  
cost-of-living allowance 生活津贴 C+'-TLeu  
cost-of-living index 生活指数；生活费用指数 1J[$f>%n]  
cost-plus pricing 成本加成定价法 $I9&cNPv  
cost-push inflation 成本推动的通货膨胀 Cf(WO-F^  
cost-recovery basis 收回成本的原则 # `^nmC/F  
cost-related charges 依成本而定的收费 1@Jp3wW  
cost-related fee 依成本而定的收费 M-t9M~  
co-surety 共同担保人 H4
ie$/[$8  
co-trustee 共同受托人 $IQPB_:  
cotton futures 期棉 *6yY>LW  
Council of SEHK 联交所理事会 K+)3 LR^  
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 6,5h4[eF*  
counterclaim 反申索 NFTv4$5d  
counterfoil 联页〔收据〕；存根〔支票〕；票根 rXW.F'=K6  
counter-guarantee 反担保 4w+AOWjd  
counter-inflationary policy 反通货膨胀政策 S TWH2_`  
countersignature 副署签名；连署签名 kl]
V_ 7[  
country debt provisioning 债务国坏帐准备 ,ciX *F"  
country of beneficial ownership 实益拥有国 ?t%{2a<X  
coupon 息票；赠券 s~{rC{9X  
coupon rate 息票利率 !L.R"8!  
cover 保证金；承保范围；补仓 )B]s.
w  
cover note 临时保单 j4;^5 Dy^  
cover short position 补仓；填平空仓 "73*0'm  
coverage 保额；承保范围 jSpj6:@B  
covered call 备兑认购期权 l,J>[Q`<  
covered option 备兑期权 s?HK2b^;D  
covered warrant 备兑认股权证 =0?5hxMd  
crash 狂泻；暴跌；崩溃 %%K3J<5  
creation of new heads and subheads 开立新总目及分目 }Nr6oUn  
credit 信用；信贷；信用证；贷项 XncX2E4E  
credit advice 贷项通知书 Z}t;:yhR  
credit agency 征信所；信用调查机关 MiZ<v/L2  
Credit Agricole Indosuez 东方汇理银行 ow'G&<0b  
credit arrangement 信贷安排 HrE,K\^  
credit balance 贷方结余 RNc:qV<H  
credit card 信用卡 7G+!9^  
credit card scheme 信用卡计划 S*<Jy(:n  
Credit Commercial de France 法国商业银行 ou-#+Sdd  
Credit Committee 贷款委员会 ,marNG  
credit control 信贷管制
:,l16{^  
credit conversion factor 信贷换算因数 sgOau\E  
credit easing 放宽信贷 x1Gx9z9  
credit exposure 信贷风险 2OUx@Vj  
credit facility 信贷安排；信贷融通；信用透支 dm}1"BU<  
Credit Guarantee Scheme 信贷保证计划 lW5Lwyt8  
credit item 贷项 {

> ,M  
credit limit 信贷限额 )jXKPLj  
Credit Lyonnais 里昂信贷银行 :h(RS;  
Credit Lyonnais Hongkong (Finance) Limited 香港里昂财务有限公司 i[[.
1M
nS  
credit rating 信贷评级 Ja~8ZrcY  
credit rating agency 信贷评级机构 ;=n}61  
Credit Review Committee [Hong Kong Monetary Authority] 信贷检讨委员会〔香港金融管理局〕 ho$}#o  
credit risk 信贷风险 HWV A5E[`Y  
credit sale 赊销；赊售
ogIu\kiZ  
credit side 贷方 EmaS/]X[  
credit squeeze 信贷紧缩；收紧信贷 c1E{J<pZ  
credit to... 记入……帐目 Yeg<MrS4D  
credit to be given against tax 税款抵免 J.R]) &CB  
credit transfer 信贷转帐；信用转帐 MB;rxUbhe3  
credit union 储蓄互助社 B>1,I'/$.  
Credit Union League of Hong Kong 香港储蓄互助社协会 (W#CDw<ja  
creditor 债权人 4 xqzdR_  
creditor's petition 债权人的呈请书 07Yak<+~  
creditworthiness 信誉；信用可靠程度 w)|9iL8  
creeping inflation 爬行式通货膨胀；温和通货膨胀；渐升通胀 pfZ[Y
C-  
criminal bankruptcy 刑事破产 FdE?uw  
criminal bankruptcy order 刑事破产令 '4M{Xn}@  
criminal bankruptcy petition 刑事破产呈请书 m!KEK\5M?  
criterion for credit 授信原则 NxF:s,a6  
critical path analysis 关键路线分析法；要径分析法 W!$U{=  
cross rate 套价；套汇汇率；交叉汇率 x:0swZ5Z  
cross-currency settlement risk 跨国货币结算风险 AM=> P7  
crossed cheque 划线支票 k6"(\d9o  
crossed trade 交叉买卖；交叉盘买卖 Pm6U:RL  
Cross-Harbour Tunnel Passage Tax 海底隧道使用税 R +@|#!  
cross-holding 相互持股；交叉持股 G>"n6v'^d  
cross-margining 跨市场保证金制度 Pl=)eq YY  
cross-referencing system 相互参照系统 1Du5Z9AM  
cross-subsidization 互相资助；互相津贴 =~JVU  
Crown Agent 英联邦代办 &Z>??|f  
crude activity rate 粗略经济活动率 wlP3 XF?  
crude econometric model 粗略计量经济模式 'Z#_"s#L  
culpable insider dealing 应受谴责的内幕交易 ~~|Iw=:  
cum dividend 连股息 O[= L#wi  
cumulative appreciation 累积升值；累积增值 8Tg1 >q<  
cumulative deficit 累积赤字；累积亏损 K!ILO  
cumulative dividend 累积股息 3Qd/X&P  
cumulative financial position 累积财政状况 TO
]7cC  
cumulative realized investment 累积的已实现投资 v {r%/*  
currency 货币 $gnrd~v4e  
currency adjustment factor 货币调整因子；币值调整因素 4`"}0:t.  
currency board arrangement “货币发行局”制度 9<0yz?b':  
Currency Board Operations Sub-Committee 货币发行委员会 8H-yT1  
Currency Committee [Hong Kong Futures Exchange Limited] c $r"q :\  
货币委员会〔香港期货交易所有限公司〕 E[#VWM I  
currency crisis 货币危机 SrH::-{  
currency denomination 货币面值 OD7^*j(p`  
currency futures 货币期货；外汇期货 I'BHNZO5tf  
currency futures contract 货币期货合约；外汇期货合约 TrzAgNt  
currency in circulation 流通货币 Io*H}$Gf  
currency matching 货币配对 /ojx$Um  
currency note 纸币；钞票 qCI7)L`  
currency option 货币期权 \]4EAKJE  
currency swap 货币掉期；货币互兑；货币互惠信贷 qpFxl  
currency warrant 货币认兑证；货币认股权证 7_PY%4T"  
current account 往来帐户；支票户口；经常帐目 QxG^oxU}  
current assets 流动资产 |pS]zD  
current domestic value 现行本地价格 aV7VbC  
current liabilities 流动负债 9[JUJ,#X'0  
current market price 当时市价；现时市价 JwxKWVpWv  
current price 当时价格；现时价格 kJl^,q
 
current price series 当时物价计算数列 ]VQd*~ -  
current year rules of assessment 当年度评税规则 iS)-25M'  
cushion 缓冲；缓冲时限〔债券〕 r'yNc&~  
cushion of liquid assets 流动资产缓冲额；速动资产缓冲额 UUDHknm"  
custodian 保管人 kh#QT_y  
custodian trustee 保管受托人 iJE:>qOTD5  
custody 保管 { i6L/U.  
customer 客户 uvJHkAi  
customer lending 客户贷款 tz2=l.1  
customer statement 客户对数单；客户结单 7omHorU+  
cut loss “斩仓”；减少损失 ),vDn}>  
cut margin “斩仓” d)V8FX,t  
cut-off date 截止日期 uWKmINjv'  
cut-throat competition 割喉式竞争；恶性竞争 5-GS@fY  
cycle of activity 活动循环；商业循环 "`cN k26JZ  
cyclical fluctuation 周期性波动 f8[O]MrO;  
cyclical inflation 周期性通货膨胀 ;G}  
cyclical nature of the economy 经济的周期性情况 ,x1OQ jtY  
{H
(l"KuL  
D.A.H. Private Bank Limited安新私人銀行有限公司 .xwskzJ3  
Dah Sing Bank Limited大新銀行有限公司 E,tdn#_|  
Dah Sing Finance Limited大新

顶 dq.U#Rhrx  
-t
S\  
知识太多了 :,JjN
&  
BVeMV4  
要慢慢看 4@{?4k-cq  
谢谢斑竹了