一些有用的会计术语C

C: AWXpA1(  
6n\z53Mk  
calendar year figure 历年数字 A'QGTT  
call 催缴通知；认购期权 Wx)U<:^e  
call deposit 通知存款；活期存款 fR%1FXpK&  
call loan 短期同业拆借；通知贷款 qK vr*xlC  
call margin 补仓；追加保证金 _JTxm>  
call market 短期同业拆放市场 3;S`
<  
call money 短期同业拆借；活期贷款 0(/D|  
call option 认购期权；看涨期权 /NX7Vev  
call price 赎回价格；提前赎回价 yL x .#kx6  
call warrant 认购认股权证；回购认股权证 vSC0D7BlG  
callable share 可收回股份；可兑付股份 OrEuQ-,i@  
called up share capital 已催缴股本 .`>
l.gmi&  
Canadian Dollar [CAD] 加拿大元 q,+kPhHEgy  
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 (e3Gs+;  
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 TTZxkK  
cancellation price 取消费 F*JvpI[7n  
cap 上限 )(Mr f{  
capital 资本；资金 x>,F*3d3  
Capital Accord 《资本协定》 #3yw   
capital account 资本帐；非经常帐 #lshN,CPm  
capital account commitment balance 资本帐承担额结余 6mpg&'>  
Capital Adequacy Directive [CAD] 《资本充足指引》 oXlxPN39  
capital adequacy ratio [CAR] 资本充足比率 _c ]3nzIr  
capital allowance 资本免税额 66@3$P%1p  
capital alteration 资本变更 K}E7|gdG  
capital and liabilities ratio 资本负债比率 h<'5q&y  
capital and liquidity requirement 资本与流动资金的规定 Oqpl2Y"/  
capital appreciation 资本增值 -jtC>_/  
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 14n="-9  
capital assets 资本资产 t_>bTcsU  
capital at risk 风险资本 dEd]U49u  
capital base 资本基础；资金基础 B5,QJ W*  
capital charges 资本支出；资本费用 k)
usUP'  
capital commitment 资本承担 koEX4q  
capital contribution certificate 出资证明书 JV]u(PL  
capital convergence 划一资本充足比率 IgVo%)n  
capital cost 资本成本；建设成本；建设费用 }pE~85h4M  
capital cover 资本保证 zP(=,)d  
capital deficit 资本亏绌；资本赤字 g2{H^YUN$_  
capital divided into shares 资本分成股份 }{wTlR.]  
capital element 资本因素；资本部分 p=_XM
h`;  
capital equipment 资本设备 Vx6?@R  
capital expenditure 资本开支；非经常开支 2iPmCG  
capital expenses 资本费用 yOUX E>-  
capital financing 筹集资本；以非经常收入支付非经常开支的结算 (ND5CKCR^  
capital flow 资金流量 r3H}*Wpf  
capital formation 资本形成；集资 ^/C$L8#  
capital formation figure 资本组合数字 1 73<x){  
capital fund 资本基金 ,d>X/kd|o  
capital gain 资本增益；资本增值 ?7
kV+{.  
capital gains tax 资本增值税 of'ZNQ/  
capital goods 资本财货；资本货物 !q$&JZY  
capital grant 非经常补助金；非经常拨款；建设补助金 -e{)v'C)  
capital grant cycle 建设补助金周期 oa &z/`@  
capital injection 注入资本；注资 9U=fJrj'u  
capital input 投入资本 5Hwo)S]r  
capital intensity 资本密集度 VqClM  
capital intensive 资本密集 Uc&6=5~Ys\  
capital investment 资本投资 D,dHP-v  
Capital Investment Fund 资本投资基金 +-aU+7tu  
capital loss 资本损失 \7t5U7v8U  
capital maintenance 资本保值；资本保留 `?]rr0.}hp  
capital market 资本市场；资金市场 yD[zzEuQ  
capital market instrument 资本市场票据 fEj9R@u+h  
capital money 资本款项 7O+Ij9+{n  
capital money subject to a trust 信托财产资本 vdH+>l  
capital movement 资本流动 %]chL.s  
capital nature 资本性质 lP@)  
capital outlay 资本支出 VqD[G<|9T  
capital portion 资本部分 &gA6+b'  
capital profit 资本利润 WjY{rM,K  
capital project 基本工程项目；非经常开支项目 bvipbf[m<  
capital receipt 资本收入 1C0Y0{6,  
capital redemption 资本赎回 (}{_]X|e  
capital redemption business 资本赎回业务 <o&o=Y8  
capital redemption contract 资本赎回合约 aJ6#=G61l  
capital redemption reserve 资本赎回储备 VelB-vy&  
capital reduction 资本减缩；减资 2#AeN6\@  
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] \-Iny=$  
股本削减计划〔香港联合交易所有限公司〕 9u?)vR[@e  
capital repayment 偿还资本 1m>^{u  
capital reserve 资本储备；后备资本 rb:<N%*t  
capital revenue 资本收益；非经常收入 8"km_[JE e  
capital spending 资本开支；资本支出；非经常开支 !Tn0M;  
capital stock 股本 6_R\l@a  
capital stock subscription 认缴股本；认购股本 YVB% kKv{  
capital subsidy 建设津贴；基本建设津贴
<I7(eh6d  
capital subvention 非经常资助金 1z~k1usRK  
capital sum 资本额 }rzdm9  
capital tax 资本税 J
o{zy  
capital transfer tax 资本转移税 mb0n}I_AC  
capital turnover 资本周转率 Ky[bX  
capital value 资本价值 kqVg2#<@M  
capital works project 基本工程项目 8^/+wa+G  
Capital Works Reserve Fund 基本工程储备基金 cT-K@dg  
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 3y
TQ  
capitalization 资本化；资本总额 T&
1-eq>l  
capitalization of interest 利息化作本金 {q&@nm40  
capitalized interest 化作本金的利息 @J-plJ4e  
capitalized loan 转作资本的贷款 ug^om{e-  
capitalized value 资本还原值；资本化价值 `OKo=e~,  
capitation grant 按人计算的补助金 CN.6E<9'kK  
captive insurance business 专属自保保险业务 e7@li<3>d  
car insurance 汽车保险 %{R_^Y8t  
Caribbean Development Bank 加勒比开发银行 |x &Z~y  
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] XVQL.A7  
意大利嘉利堡银行 ?^LG hdR   
cartel 同业联盟；卡特尔 YF}9k  
cartelized rates system 联营式利率制度 8#+`9GI  
cash 现金；现款 wL'oImE  
cash accounting system 现金会计制度 $brKl8P  
cash acquisition 以现金投资所得的资产 9v~1We;{$  
cash allowance 现金津贴 Bj@x$v#/^  
cash assets 现金资产 <fNGhmL  
cash at bank 银行现金；银行存款 r_Lu~y|  
cash balance 现金结余 luW <V>  
cash basis 现金收付制；收付实现制 h ZoC _\  
cash basis accounting 现金收付制会计；收付实现制会计 g-."sniP$g  
cash bonus 现金红利 p1Q/g Il  
cash book 现金出纳帐；现金簿 A)8rk_92Q  
cash client 现金客户 qE>i,|rP`  
cash commission rebate 现金回佣 |vv
]Z(_  
cash compensation 现金补偿 \).Nag+  
cash contribution 现金承担额；现金分担额 QT#b>xV)1  
cash cost 直接费用；现金成本 y0,Ft/D  
cash coupon 现金礼券 x.I][(}  
cash credit 现金信贷 kr^0% A  
cash deficit 现金赤字 hzaU8kb  
cash deposit and withdrawal 现金收支 cX2$kIs;  
cash disbursement journal 现金支出日记簿 __8&Jv\  
cash disbursement slip 现金支出传票；现金支出单 Js/N()X  
cash flow 现金流量；银根 6hZ.{8e0  
cash flow lending 流动现金放款；无抵押融资 T`uDlo  
cash flow statement 现金流量表；现金流动表 X$/E>I  
cash flow surplus 现金流量盈余 j*XjY[  
cash in hand 库存现金；手头现金 dIma
{uv  
cash in till 备用现金 /x$}D=(CZ  
cash in transit 运送中现金；在运现金
y'^F,WTM  
cash input 投入现金 neF8V"-u&  
cash input figure 现金投入数字 LyIKP$t  
cash limit 现金支出限额；现金限额 5)w4)K-%  
cash margin 现金保证金 SGt5~Txj  
cash market 现货市场；现金交易市场 W:WQaF`2x  
cash offer 现金要约；现金补偿额 ze&#i6S  
cash payment 现金付款；现金支付 ri:,q/-  
cash position 现金头寸 '}_=kp'X  
cash price 现金价格 U<Vy>gIC  
cash receipts journal 现金收入日记簿 ^[#=L4  
cash receiving slip 现金收入传票；现金收入单 L/~D<V  
cash settlement 现金结算 k!&:(]  
cash surplus 现金盈余 i&JpM]N  
cash with order 订货付现；凭票即付 +vf:z?I
8  
cashier's order 银行本票 J2m"1gq,  
cashier's order outstanding 未承兑的银行本票 22z1g(;@  
cash-limited subhead 有现金支出限额的分目 DacN{r"3  
cash-sweep 现金彩票活动 yx2z%E  
casual client “散客”；“散户” C#0brCQq3  
CCASS Depository 中央结算系统证券存管处 EOhC6>ATh  
CCIC Finance Limited 中芝兴业财务有限公司 Hoj8okP  
cedant 分出者 vTdUuj3N  
ceding company 分出公司 sJOV2#r  
ceding insurer 分出保险人 > V8sm/M  
ceiling 上限 0 <
g{ V  
ceiling price 最高限价 {#N%Bq}  
central bank 中央银行 }B`Ku5 M  
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 0Q7MM6  
central banking 中央银行业务 sdrWOq  
central banking function 中央银行职能 )AI?x@  
Central Clearing and Custodian System 中央结算及托管系统 "TfI+QgLF  
Central Clearing and Depository System 中央结算及存管系统 !~)90Z!  
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 u\f3qc,]F  
central clearing house 中央结算所 B_hPcmB  
central clearing system 中央结算制度；集体交收系统 d.p'pGL  
central custody system 中央托管系统  c-5Ysg  
central depository 中央存管处 ;=a_B1"9u  
central depository system 中央证券存管制度 `%Q&</X  
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 6AAswz'$P  
central rate 中央汇率；中心汇率 F_ 81l<  
Central Registration Hong Kong Limited 香港中央证券登记有限公司 b:1 L@8s;  
Central Tender Board 中央投标委员会 /[%w*v*'  
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统；世达结算系统 UU[H@ym
#  
centralized budgetary and payments system 集中预算及支付制度 ?pqU3-knH  
centred 12-month moving average 十二个月定位移动平均数 cAb>2]M5V  
certificate of approval 批准证明书
q4/909x=  
certificate of beneficial entitlement to property 资产权益证书 UA0F):  
certificate of compliance 合格证明书；合约完成证明书 tF^g<)S;t  
certificate of deposit [CD] 存款证 eQ;Q4  
certificate of exemption from estate duty 豁免遗产税证明书 `]jqQr97  
certificate of incorporation 公司注册证书；法团注册证书 o5SQ1;`   
certificate of incorporation of registered trustees 注册受托人法团证书 \^0!|  
certificate of indebtedness [CI] 负债证明书 J1X~vQAe  
certificate of insurance 保险证书 *1$
 
certificate of interest 权益证明书；息票 P_&p=${  
certificate of means 资产证明书 nM8[  
certificate of participation 参与证明书 A@2Bs5F  
certificate of payment of profits tax 缴付利得税证明书 e\D|
o?v  
certificate of preference 特惠税证 RJhK$\  
certificate of rateable value 应课差饷租值证明书 ?`H[u7*%  
certificate of registration 登记证书；注册证明书 E=]]b;u-n  
certificate of satisfaction 清偿证明书 et` 0Je  
certificate of transfer 转让证明书 5]d{6Nc3P  
certificate to bearer 不记名证明书 )S*1C@  
certification 核证 b
# u8\H  
certification fee 核证费 f!x[ln<  
certified cheque 经银行证明可兑现的支票 >?I/;R.-  
certified public accountant [CPA] 执业会计师 5$%XvM  
certified statement 经证明的报表 :b@igZ<  
cessation of business 停业 0q#"clw  
cession 分保 O%&cE*eX  
C.F. Finance Company Limited 浙一财务有限公司 L5f$TLw h;  
chance 机会；中彩机会 ^s-25 6iI  
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 G>K@AW#  
change of domicile 迁册 0e16Ow6\!1  
change to estimates 修订预算 8
vSIf+  
change to the approved estimates of expenditure 核准开支预算的变动 [EOVw%R  
charge 费用；押记；抵押 @PX\{6&  
charge number 税单号码 2"X~ju  
charge on assets 资产的征税 id?E)Jy  
charge upon general revenue 从政府一般收入中拨款支付 OhFW*v  
chargeable 可予征收；应课税的 "(f`U.  
chargeable agreement for sale 可予征收印花税的买卖协议 8{ gXToK  
chargeable income 应课税入息 psUE!~9,  
chargeable normal trading receipt 应课税的一般营业收入 nZ E)_  
chargeable profit 应课税利润 +D`*\d1  
chargeable to tax 应课税 MA* :<l  
charged to... 记入……帐目 R/~,i;d>  
chargee 承押记人 0%#\w*X8  
charge-holder 受押人 G\kpUdj}  
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 J+ts  
charging order 押记令 TH:W#Ot  
chargor's right 押记人的权利 59lj7  
charitable donation 慈善捐款 sJU`u'w  
charitable trust 慈善信托 qyb
xXK:  
charity property 慈善财产 ]iVLHVqz  
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 u-:Ic.ZV  
charter 章程；特许权 'SV7$,mK@  
charter of incorporation 成立章程 >;9NtoE  
chartered accountant 特许会计师 IZrk1fh  
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 T$P-<s  
Chartered Institute of Public Finance and Accountancy [United Kingdom] 5JSrrpGr
 
特许公共财政及会计学会〔英国〕 y vI<4F  
charterer 承租人 "@yyXS r  
Chase Manhattan Asia Limited 美国大通亚洲有限公司 "HK/u(z)  
Chase Manhattan Bank 美国大通银行 E ]f)Os$  
chattels 实产 D(\$i.,b2  
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 [>Fm[5x
 
Che Hsing Finance Company Limited 浙兴财务有限公司 W5 ec  
check-and-balance system 制约平衡制度 suVmg-d  
Chekiang First Bank Limited 浙江第一银行 HID([Wk  
cheque 支票 H M:r0_  
Chiao Yue Finance Company Limited 侨裕财务有限公司 T1bd:mC}n  
Chiba Bank, Ltd. 千叶银行 VteEDL/w  
Chicago Board of Options Exchange 芝加哥期权交易所 #{PmNx%M  
Chicago Board of Trade 芝加哥交易所 ,H[SI0];  
Chicago Mercantile Exchange 芝加哥商品交易所 J=H)JH3  
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 GLUUY0  
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 k\aK?(.RC7  
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁  rLv;Y  
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 Ia4)uV8  
child allowance 子女免税额 `hUHel;6  
China & South Sea Bank Limited 中南银行 k;KdW P  
China Affairs Committee [Hong Kong Futures Exchange Limited]
Mu&x_&|  
中国事务委员会〔香港期货交易所有限公司〕 fk{0d  
China concept stock 中国概念股 ZA820A>2!  
China Construction Bank 中国建设银行 MKg,!TELe  
China Development Division [Stock Exchange of Hong Kong Limited] t'(1I|7  
中国发展科〔香港联合交易所有限公司〕 7x k|+!  
China Economic News 《中国经济新闻》 RUo9eQIPD  
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 -LWK*q[J;*  
China State Bank Limited 国华商业银行 4XJiIa?  
Chinatrust Commercial Bank, Limited 中国信托商业银行 OH'ea5xq  
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 ]?K. S6  
Chinese Bankers Club, Hong Kong 香港银行华员会 Z^ar.b
oc  
Chinese Banks' Association 香港华商银行公会 |.U)ll(c  
Chinese Gold and Silver Exchange Society 金银业贸易场 Adx`8}N8  
Chinese New Year bonus 年奖；年终花红 $/Ov2z  
chit fund 银会 l,`!rF_  
Chiyu Banking Corporation Limited 集友银行有限公司 5kMWW*Xtf  
Chiyu Finance Company Limited 集友财务有限公司 rx!=q8=0R  
Cho Hung Finance Limited 朝兴金融有限公司 y7lWeBnC  
choses in action 无形动产；据法权产 [TTSA2  
chronological book 序时帐簿 a`c:`v2o  
Chubu Securities Finance Company 中部证券金融公司 z&}-8JykH  
Chung Khiaw Bank Limited 崇侨银行 ;rHO
&(h-  
Chung Nan Finance Company Limited 中南财务有限公司 DBgMC"_   
Chuo Trust & Banking Co., Ltd. 中央信托银行 =R
sXI&&vh  
Chuo Trust Asia Limited 中央信托亚洲有限公司 L%h/OD  
Citibank, N.A. 万国宝通银行 >I'%!E;  
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 eV};9VJ$F  
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务（香港）有限公司 {hdPhL  
Citicorp International Limited 万国宝通国际有限公司 ~Xv=9@,h  
civil debt 民事债项 d)ahF[82  
Civil Service Pension Reserve Fund 公务员退休金储备基金 qJv[MBjk3B  
claim 申索；索偿；债权 r'4:)~]s  
claim equalization fund 申索平衡基金 55DE\<r  
claim for refund of property tax 申请发还物业税 9pD 7 f`  
claim of debt 债权申索 #R&H&1  
claim on bank 对银行的债权 X#p Wyo~  
claim to dividend 摊还债款申索 l#qv 5f  
claimant 申索人；索偿人 jvwwJ<K  
claims statistics 申索统计数字 D E/:['  
class of insurance business 保险业务类别 7E7dSq  
class of property 财产类别 @cD uhK"U}  
claw-back 递减率 TO#Pz.)>B6  
clearance cost 清拆成本 v"O5u%P  
clearing 结算；票据交换；清算 e2)autBe  
clearing account 结算帐户 mUP.rb6  
clearing and settlement system 结算和交收系统 )"<8K}%!  
clearing balance 结算差额 :d,^I@]  
clearing bank 结算银行 zfI}Q
}p  
clearing cheque 交换支票 =Lp7{09u  
clearing house 结算所；票据交换所 l=m(mf?QBg  
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 lB;FUck9  
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 &^.57]  
clearing member 结算会员 n"D ?I  
Clearing Members' Fund 结算会员基金 #"*e+.j[;  
clearing participant 结算参与者 L 3XB"A#  
clearing rebate 结算费用的回佣 9pSUIl9|j  
Clearing Rules [SEHK Options Clearing House Limited] Ud(`V:d  
《结算规则》〔联交所期权结算所有限公司〕 |U'I/A  
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 svhI3"
r  
Clerk to the Board of Review 税务上诉委员会书记 kxB.,'  
client 客户；委托人；当事人 [iS$JG-  
client agreement 客户协议 7jG(<!,  
client confidentiality 客户保密的责任 dK9Zg,DZL  
client money 客户款项 kLP0{A  
client statement 客户结单 _}6q{}jn:c  
clients fund 客户资金 E/b"RUv}h  
close 结算；收市；收盘 ,!QV>=  
close a position 平仓；轧平头寸 ;0%OB*lcgE  
close company 股份不公开的公司 LlYTv%I  
close higher 收市时价位较高 W;_E4  
close lower 收市时价位较低 l.=p8-/$'7  
close mixed 收市时荣辱互见 g=8un`]7  
close of exchange 交易所停市 gFN9jM  
close of financial year 财政年度终结 au@a8MP  
close out 平仓 lCT{v@pp  
close out a long position 平长仓 {S.>B
XX  
close out a short position 平空仓 {]N3f[w  
close steady 收市时价格稳定
L,_.$1d  
close the gap 弥补差距 5Rv+zQ#GR  
closed position 平仓 N"7]R[*  
closed-end investment corporation 股份固定的投资公司 {8RFK4! V@  
close-out price 抛售价格 (P|pRVO  
closing account 决算帐户 V9%aBkf8w  
closing balance 期终结余；收市结余 ?&+9WJ<M  
closing price 收市价；收盘价 o^p  
closing quotation 收市价；收市行情 t67Cv/r~  
closing rate 收市汇价；收盘汇率 L:&k(YOBA  
closing transaction 平仓交易 X` YwP/D  
clothing levy 成衣税 >l5$9wO  
club deposit 零存整付存款 O6s.<`\  
Code of Aid 《资助则例》 iJh!KEy~A5  
Code of Banking Practice 《银行营运守则》 $.E6S<(h  
Code of Best Practice [Stock Exchange of Hong Kong Limited] @mQ:7-,~  
《最佳应用守则》〔香港联合交易所有限公司〕 P ,mN >  
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〕 S~OhtHwK  
Code of Conduct for Persons Registered with the Securities and Futures Commission E /<lGm:.  
《证券及期货事务监察委员会注册人操守准则》 2\<.0  
code of practice 实务守则；经营守则；执业守则 ps|)cW3`  
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 1R%1h9I4'  
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 G;iEo4\?  
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 y'C-[nk  
Code on Pooled Retirement Funds 《集资退休基金守则》 [U{UW4  
Code on Share Repurchases [Share Repurchase Code] %
eWqQ3{P]  
《公司购回本身股份守则》〔《股份购回守则》〕 ){;02^tX  
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 kL*0M<0 (  
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 n~IVNB*  
co-debtor 共同债务人 1OaXo!  
co-financing scheme 共同融资计划 W8WXY_yJt  
cognizance 证明令 @* ust>7  
coin 硬币 e /K#>,  
coin replacement programme 硬币取缔计划 DvXHK  
coin set 套装硬币 uKr1Z2  
coinage 硬币 SI:ifR&T  
Coinage Security Fund 硬币发行基金 2][DZl  
cold call 主动与准客户接触 &"Ux6mF-"  
collapse in prices 价格下泻；价格下挫；价格暴跌 :;]Oc  
collateral 抵押品 P\2M[Gu(Q  
collateral bond 担保债券 #;KsJb)N.  
collateral loan 抵押贷款 $14:(<  
collateral security 附属抵押品 vG41Ck1  
collection 征收；收取 ~+F;q vq  
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 _"a=8a06G  
collection of betting duty 收取博彩税 pJIv+  
Collection Office [Inland Revenue Department] 收税处〔税务局〕 3(E $I5  
collective consumption 集体消费 "f.Z}AbP  
Collector 收税主任 ]3{0J  
Collector of Rates 差饷征收官 :3h{ A`u  
Collector of Stamp Revenue 印花税署署长 uRV<?y%  
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 Av J4\  
combined surplus 合并盈余 +~zXDBS9  
combined visible and invisible trade account 有形及无形贸易合并帐目 ~`MS~,,  
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 %r{3wH#D@  
commemoration coin 具纪念性的硬币 7*o*6,/  
commencement of winding-up 清盘开始 L:nXWz  
commerce and industry sub-index 工商分类指数 wucV_p.E  
commercial activity 商业活动 OW;tT=ql  
commercial bank 商业银行 $^/0<i$  
Commercial Bank Act of Norway 《挪威商业银行法》 <i\A_qqc/  
Commercial Banks Law 《商业银行法》 C@\{ehG  
commercial borrowing 商业借款 knp>m,w  
Commercial Code of Japan 《日本商法》 cR7wx 0Aj  
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 R[tC^]ai  
commercial invoice 商业发票 l:|D,q  
commercial letter of credit 商业信用证 1%[_`J;>Z  
commercial loan 商业贷款；商业放款 X@N$Z{  
commercial paper 商业票据 U\@
A_ B  
commercial paper market 商业票据市场 I&yVx8aH}  
commercial registry 商业登记处 Wzq>JNny  
commercial return 商业回报 c~}l8M%  
commercial sale 商业销售 k3!a$0Bs;  
commercialization 商品化 t0&
@h\K  
commercially viable 具商业利益；有利可图 Yf_6PGNzX  
Commerzbank AG 西德商业银行 ;r\(p|e  
commission 佣金；委员会 Z4TL6]^R  
Commission des Operations de Bourse of France 法国证券事务监察委员会 w42OF7f  
commission house 佣金行；代办行 zk_Eb?mhwV  
commission payable 须付的佣金 :Sg&0Wj+#j  
commission rebate 佣金回扣 Ol/\t  
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 6aO2:|:yP  
Commissioner of Banking 银行监理专员〔银监专员〕 +\ _{x/u1  
Commissioner of Estate Duty 遗产税署署长 eP1nUy=T  
Commissioner of Inland Revenue 税务局局长 5/><$06rq  
Commissioner of Insurance 保险业监理专员 ^?"\?M1  
Commissioner of Rating and Valuation 差饷物业估价署署长 bp<^R  
commitment 承担；已承担的开支；承担额；承担项目 l(W[_ D  
commitment fee 承诺费 4Aes#{R3v  
Committee of the Hong Kong Association of Banks 香港银行公会委员会 ,Dmc2D  
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 -[7O7'  
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 #U7_a{cn"M  
Committee on Payment System [Hong Kong Monetary Authority] )P&9A)8  
支付系统委员会〔香港金融管理局〕 y8Xv~4qQW  
Committee on Unit Trusts [Securities and Futures Commission] 5i6
hp;=  
单位信托委员会〔证券及期货事务监察委员会〕 >B -q@D  
Commodities Dealers' Deposit Fund 商品交易商按金基金 &Nl2sey  
Commodities Trading Commission 商品交易事务监察委员会 \5 pu|2u  
commodity 商品 Fe&qwq"  
commodity classification 商品分类法 \p&~,%  
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 zR6siAV9  
commodity dealer 商品交易商 qZk'tRv  
commodity exchange 商品交易所 hi2sec|;<  
Commodity Exchange Compensation Fund 商品交易所赔偿基金 k
lOp ^w  
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 rnFM/GAy  
commodity flow method 商品流动法；商品流通法 kfb/n)b'  
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 U'( sn  
commodity futures contract 商品期货合约 }ucIH@U{  
commodity market 商品市场 9-1#( Y6S  
commodity tax 商品税 \0;(VLN'U  
commodity trading adviser 商品交易顾问 *O$CaAr\s  
commodity trading adviser's representative 商品交易顾问代表 f|EUqu%E  
commodity trading advisory contract 商品交易顾问合约 7v}x?I  
commodity warrant 商品期权证 2RtHg_d_l  
commodity-based investment 以商品为基础的投资 q z&+=d@  
common fund 共同基金 u+9<&)X0  
common property 分权共有财产 bUy,5gk-  
common share 普通股 K/_9f'^  
common stock 普通股 v5ur&egVs  
Commonwealth Bank of Australia 澳洲联邦银行 `iKj
 
Commonwealth Development Corporation 英联邦发展公司 * A|-KKo\  
Commonwealth Finance Ministers Conference 英联邦财长会议 W`rNBfG>  
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 #G]!%  
Commonwealth income tax 英联邦入息税 FyL_xu\e  
Commonwealth Preference 英联邦特惠制 e;YW6}'}  
communal property 公有财产；公有产业 mABe'"8  
communication expenses 通讯费用 b;mSQ4+  
Community Preference 欧共体特惠制 \uOdALZ  
commutation of pension 退休金的折算 h[tix:  
commuted gratuity 折算酬金 -<_$m6x"A  
commuted pension gratuity 经折算的退休酬金 a~LC+8|JW  
Companies Act [United Kingdom] 《公司法令》〔英国〕 @DAF 6ygs  
Companies Handbook 《上市公司手册》 E:E4ulak  
companies inspector 公司检查员 %GEJnJ  
Companies Liquidation Account 公司清盘帐户 &N
ZfJs  
Companies Ordinance: Information to be Included in a Rights Issue Prospectus t/oN>mQG  
《公司条例：供股章程须载有的资料》 "VxWj}+]  
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》 ,{eUP0]  
Companies Registration Officer 公司注册主任 h&@R| N  
Companies Registry 公司注册处 4 {GU6v)f  
Companies Registry Trading Fund 公司注册处营运基金 4\5uY  
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 QrG`&QN  
Company Formation and Enforcement Division [Companies Registry] gIEl.  
公司成立及条例执行部〔公司注册处〕 U!5)5c}G  
company in which the public are substantially interested 由公众拥有相当权益的公司 neF]=uCWnT  
company limited by guarantee 担保有限公司 I8Vb-YeS  
company limited by shares 股份有限公司 <3X7T6_:@  
company register 公司登记册 Rhzn/\
)|  
company registration fee 公司注册费 T5Eseesp  
company with limited liability 有限法律责任的公司 O%!5<8Xrb  
company's memorandum 公司组织章程 u'
A#%}3  
company's reserve 公司储备 9a$56GnW1  
comparative advantage 比较优势；比较利益 {NM+Oj,~'  
compensation 补偿金；赔偿 )QiQn=Ce  
Compensation Committee [Stock Exchange of Hong Kong Limited] ,SlN zR  
赔偿委员会〔香港联合交易所有限公司〕 SF]@|  
compensation from insurance 保险赔偿 1M3%fW  
compensation fund 赔偿基金 U_yE&6 T  
compensation fund levy 赔偿基金征费 7EhN u@5-  
compensation rate 补偿率 N)8HR9[!  
Compensation Review Committee 赔偿检讨委员会 cp Ear  
compensation scheme 赔偿计划 qAkx<u  
compensation trade 补偿贸易 7B9`<{!h  
compensation value 补偿值 *~$~yM/~3U  
compensatory payment 补偿付款 F9q8SA#"  
competition and pricing strategy 竞争与定价策略 5x2Ay=s  
competitive edge 竞争优势 `Kl`VP=c  
competitive price 具竞争力的价格 L *[K>iW  
competitive tender 竞争性投标 ({}(qm  
Compliance Committee [Stock Exchange of Hong Kong Limited] c>bq%}  
监察委员会〔香港联合交易所有限公司〕 cFd >oDS  
component of expenditure 开支组成部分 O OFVnu  
Composite Consumer Price Index 综合消费物价指数 y? (2U6c  
composite index 综合指数 !7B\Xl'S  
composite rating 综合评级 5-u=o)>  
composite return form 综合报税表 _+f+`]iM  
Composite Securities and Futures Bill 《证券及期货综合条例草案》 "](6lB1Oe  
composite tax return 综合报税表 {.e=qQ%P5)  
composition 组合成分；债务重整协议 z+2V4s=  
composition of earnings 收益组合成分 w[Gh+L30=5  
compound increase 复合增加率；复合增长率 %T`U^Pnr  
compound interest 复利 s0UFym8  
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 qd@&59zSh  
comprador note 买办票据 )4Q?aMm
 
comprador order 买办付款令票 o;F" {RZ  
comprehensive income tax 综合所得税 a5'#j35  
comptroller 审计主任 |Yi)"-  
compulsory liquidation 强制清盘 #:fQ.WWO  
compulsory winding-up 强制清盘 n7LfQWc  
computation 计算；计算表 Ft{[ae?4  
computational procedure 计算方法 Si}HX!s  
computer audit programme 电脑审计程序；电脑核数程序 G)=HB7u[a  
concentrated position 集中持仓量 I{0k  
concentration risk 资金集中风险；集中融资风险 n;XW
MY  
concept stock 概念股 I~eSZ?$s#  
concession 特许权；宽减措施；优惠 p 5u_1U0  
concession contract 特许经营权合约 BF|(!8S$U  
concessionary rate 优惠率 m8]?hJY3l  
concordat 协定；契约；国际监管条约 {-zMHVw=}  
condition 条件 :Gqy>)CxX  
conditional endorsement 附有条件的背书 Tn-C>=tR~%  
conditional offer 有条件要约 0O!cN_l|  
conditional sale agreement 有条件售卖协议 iyx>q!P  
conditions of tender 投标章程 o(A|)c4k  
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》 ;bu#8,  
conduct of business standard 业务操守准则 T0HuqJty  
Confidentiality Understandings 保密谅解文件 W\*-xf|"d  
confirmation letter 确认书 sE(HZR1  
confirmation of mail transfer 信汇证明书 1-SVCk -  
Confirmation of Payment 已缴税证明书 A!W0S  
confirmed letter of credit 保兑信用证 d?idTcgs  
confirming bank 保兑银行 m"tOe?  
confiscation order 没收令 zQ
y"m-Q  
connected transaction 关连交易 3ucP(Ex@tg  
consensus capitalism 共识资本主义 CCijf]+  
conservative investor 保守投资者 6w3R'\9  
consideration 代价；对价；约因 nHFrG =o,  
consideration issue [listing method] 代价发行〔上市方式〕 "LhUxnll  
consideration other than cash 现金以外的代价 .o{0+fC#  
consignee 收货人；代售人 1tzV
8(7  
consignment 托运；寄售 u}hF8eD  
consignor 付货人；托运人；寄售人 ,M !tm7  
consolidated account 综合帐目 G* %t'jX9  
consolidated account expenditure 综合帐目开支 wl=61Mb  
consolidated balance sheet 综合资产负债表 -OZ 5vH0  
consolidated cash deficit 综合现金赤字 ^:, l\Y  
consolidated cash surplus 综合现金盈余 k4J8O3E  
consolidated enterprises sectorial index 综合企业分类指数 5R$G(Ap_  
consolidated net earnings 综合净收益；综合净盈利 i yYJR  
consolidated net profit 综合净利润；综合纯利 mbl]>JsQD  
consolidated policy 综合保单 y2HxP_s?P?  
consolidated price 综合价格  I 1d0iU  
consolidated profit and loss account 综合损益帐；综合损益表 yKagT$-  
consolidated public sector expenditure 公营部门综合开支 =?0lA_ 0  
consolidated revenue account 综合收入帐 $L4/I!Yf  
consolidated shareholders' fund 综合股东资金 5vzceQE}  
consolidation of shares 股份合并 E&$_`m;  
consolidation period 巩固期；“牛皮靠稳”阶段；大涨后的调整期 v'2[[u{7*  
consortium company 财团公司
vZ7gS  
consortium loan 银团贷款 FaT
a(3$%  
constant dollar figure 固定币值 =%)+%[wv  
constant market price 固定市价 !{,F~i9  
constant price 固定价格 ".*x!l0y7  
constant price series 固定物价计算数列 V2Q$g^X'  
constant rate 固定比率 Zx }&c |Q  
constituent stock 成分股 t5k!W7C  
constitution 章程；组织章程 %3;Fgky  
construction output 建造产出量 !4"sX+z9  
constructive trust 法律构定信托 fpyz'   
consultant accountant 顾问会计师 XK(`mEi  
consultant's fee 顾问费 qr\!*\9  
Consultation Paper on Proposed Regulation on Share Margin Financing I<b?vR
'F  
《监管股票按贷财务的建议谘询文件》 V
vbFp  
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability MWk:sBCqr  
《有关联交所检讨董事资格的程序的谘询文件》 ;#GoGb4AM  
consumer behaviour 消费者行为 jd`},X/  
Consumer Council 消费者委员会 S&C1TC  
consumer credit financing operation 消费者信贷业务 X8eJ4%  
consumer demand 消费者需求 A?Qa 4i  
consumer durables 耐用消费品 3q[WHwmm  
consumer expenditure 消费开支 W|k0R4K]]  
consumer goods 消费品 ~%u|[$  
consumer market 消费市场 ChryJRuwv5  
consumer price 消费物价 hlZ@Dq%f  
Consumer Price Index [CPI] 消费物价指数 UAF<m1  
Consumer Price Index (A) 甲类消费物价指数 $$Vt7"F  
Consumer Price Index (B) 乙类消费物价指数 _;A $C(  
Consumer Price Index Classification System 消费物价指数分类法 57{oh")  
Consumer Price Index Report 《消费物价指数月报》 $5`!Z%>/  
Consumer Price Index series 消费物价指数系列 fJ*:{48  
consumer price inflation 消费物价上涨 h~U02"$  
Consumer Representative Action Fund 消费者集体诉讼基金 \b'xt  
consumer sentiment 消费意欲 y@bcYOh3  
consumer spending 消费开支；消费支出 )Ag/Qep  
consumption expenditure 消费开支 !;@_VWR  
consumption pattern 消费模式 38V3o`f  
consumption product 消费产品 7DW]JK l  
consumption tax 消费税 lor8@Qz  
contango 交易延期费；延期交割费；期货溢价 3LR p2(A  
contingencies warrant 紧急拨款令；应急支款授权书 ~d{.ng 4K  
contingency 应急费用；意外开支准备金 f"#m=_Xm  
contingency allowance 应急准备金 ? ]sM8Bd}  
contingency sum 应急费用；意外开支准备金 7fp(R&)1  
contingent assets 或有资产 ,[p T4G  
contingent debt 或有债权；待确定债务 bok.j  
contingent interest 待确定的权益 D*5hrkV9  
contingent liabilities 或有负债 sGDV]~E  
contingent profit 或有利润 j;yf8Nf  
contingent right 或有的权利 &MR/6"/s  
continue to hold a deposit 继续持有存款 z9 u$~  
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 D;GD<zC]  
continuing rent 连续租金 xieP "6  
continuing trustee 留任受托人 5lKJll^2:  
continuous licensing system 长期持牌制度 %ugHhS!  
Continuous Net Settlement System [CNS System] 持续净额交收系统 MJ<Jb,D1  
contra account 对销帐户 {cK^,?x  
contra flow 资金回流 }y%`)lz~;  
contra item 对销项目 o{v&.z  
contra transfer 对销转拨 +1C3`0(  
contract 合约 wyx(FinIH  
contract for difference 差价合约 "Y`3DxXz  
contract for service 服务合约 T[k4lM  
contract for settlement 平仓合约 C;AA/4Ib  
contract note 成交单据 _s,ao'/  
contract of copartnery 合伙合约 wo2@hav  
contract of indemnity 弥偿合约 ukgAI<O%  
contract of insurance 保险合约 zHWSE7!  
contract of reinsurance 再保险合约 ?B@;QjhjiJ  
contract price 合约价格 mN`YuR~  
contracting party 订约人；立约人；缔约国 P47V:E%  
contractual agreement 合约协议 @ufo$?D  
contractual commitment 合约承担 9DQ)cy  
contractual joint venture 合约式联营企业 TjWE_Bq]g  
contractual mutual fund 合约互惠基金 DVZdClAL  
contractual right 合约权利 >!e<}84b  
contractual savings fund 合约储蓄基金 c97{Pu  
contributed surplus 实缴资本盈余 uaw~r2  
contribution 出资；供款；捐款；分担款项 ?[TfpAtQ`  
contribution account 供款帐户 dCYCHHHF  
contribution to gross domestic product 在本地生产总值中所占比率 Zt -1h{7  
contribution to investment 出资额 dBsX*}C  
contribution to pension fund 退休金供款 h[KvhbD3
 
contributor 供款人；出资人；捐助人 7T``-:`[  
contributory 分担人 cxeghy:;U  
contributory scheme 供款计划 3:/'t{ ^B  
contrived cessation of business 有预谋的停业 xVB;s.'!  
control 控制权；控制；管制 {3a&1'a0g  
control of a company 公司的控制权；公司控股权 XKL3RMF9r  
control of business 业务的控制权 4nfu6Dq  
controlled company 受控制公司 #mR4fst  
controller 控制人；控权人；会计长 Mk<Vydds  
controller of an authorized institution 认可机构控权人 [,EpN{l  
controlling company 控股公司 # M,
 7  
controlling interest 控制权益；控股权益 )"(]Lf's  
controlling officer 管制人员 ql{(Lf$  
controlling officer's report 管制人员报告 Jo(`zuLJ  
controlling shareholder 控股股东；持有控股权的股东 0X8t>#uF  
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》 Eh</? Qv\  
conventional lending 传统放款；常规放款 s>_V   
conversion 兑换；换算；转换〔证券〕 Xm2\0=v5;  
conversion factor 换算因数 8VG!TpX/B  
conversion of stock 公债的转换 -W{DxN1  
conversion rate 兑换率；换算率；转换价格〔证券〕 &K_)#v`|  
convertibility 可兑性；兑换性；自由兑换 Tl]e%A`|  
convertibility undertaking 兑换保证 $yDWu"R8  
convertible 可兑换；可换股 nL@KX>  
convertible currency 可兑换货币 M4LP$N  
convertible debenture 可转换债权证 :,;K>l^U  
convertible loan stock 可转换股的债权股额 l:;PXy6)  
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 FLal}80.o:  
conveyance 转易；转易契；财产转让证书 B0$:b!  
conveyance of property 财产转让 _CBWb  
conveyance on sale 售卖转易契 `=+^|Y}  
conveyancing fee 业权转易费 ]=rht9),"  
conveyancing scale charges 物业转易收费标准 s..lK "b  
cooling-off period 冷静期 c@[:V  
co-owner 共同拥有人；分权共有人 WtQ8X|\`  
co-partner 共同合伙人 4EI7W,y  
co-partnership 共同合伙 gXT9 r' k  
Copenhagen Stock Exchange 哥本哈根证券交易所 .
xzEAu;  
core capital 核心资本 {u{@jp  
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons @}_WE,r  
《适用于注册人的衍生工具场外交易活动的核心运作和财务风险管理机制》 |@?%Ct  
Core Principles for Effective Banking Supervision [Basle Committee] !?f5>Bl  
《有效监管银行业的主要原则》〔巴塞尔委员会〕 _EnwME{@  
cornering “夹仓”；轧空；囤积居奇 C$Lu]pIL*  
corporate borrower 借款公司；借款机构 r0t^g9K0  
corporate business 公司企业；公司业务 (2ur5uk+  
Corporate Communications Department [Stock Exchange of Hong Kong Limited] H~eRT1  
企业传讯部〔香港联合交易所有限公司〕 !IU.a90V  
corporate customer 公司客户 o56`  
corporate dealer 公司交易商 cUqn<Z<n  
Corporate Finance Division [Securities and Futures Commission] -50HB`t  
企业融资部〔证券及期货事务监察委员会〕 *D4hq=  
Corporate Finance (D.T.C.) Limited 协联财务有限公司 |yyO q  
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 %+ 7p lM  
corporate governance 公司管治 @J{m@ji{  
corporate income tax 公司所得税 AWjJ{#W>9  
corporate investment adviser 公司投资顾问 g,`A[z2  
corporate member 法团会员；公司会员〔香港联合交易所有限公司〕 Vt^3iX{!  
corporate plan 公司计划 2 &/v]  
corporate practice 执业法团 {^CT}\=>  
corporate profits tax 公司利得税 UX-&/eScN  
corporate savings 公司储蓄 nMDxH$O  
corporate service tax 公司服务税 J]W5[)L  
corporate signature 法团的签名 <9ig?{'  
corporation 法团；公司 CO-_ea U(  
corporation bond 公司债券 U~{du;\  
corporation stock 公司股证；地方债券〔英国〕 n%h^o  
corporation tax 公司税 V$0dtvGvH  
correction phase of stock market 股市调整期 I`[i;U{CK  
Correctional Services Industries Suspense Account 惩教工业暂记帐 i| \6JpNA:  
corrective affidavit 修正遗产申报誓章 o:Qv JcB  
correspondent bank 代理银行 mOo`ZcTU  
Cosmos Finance Limited 宇宙财务有限公司 pY4}>ju(g  
cost 成本；费用；价格 ]&Z))H  
cost centre 成本中心 d@w~[b  
cost competitiveness 成本竞争力 iu**`WjI\  
cost control 成本控制；成本管理 qQ\Y/}F  
cost convention 原值成本法；成本惯例 %6Q4yk  
cost effectiveness 成本效益；经济效益 3X9b2RY*L/  
cost efficiency 成本效率 T|&[7%F3"  
cost element 成本要素 PFUO8>!pA\  
cost flow 成本流转 }:: S0l  
cost input 投入资金 l1ZY1#%j  
cost management information system 成本管理资料系统 PcB_oG g  
cost of an asset 资产成本 f>BWG`  
cost of borrowing 借贷成本 #T`t79*N  
cost of capital 资本成本；资金成本 8x`.26p  
cost of installation 安装费 xI,2LGO  
cost of issue 招股费用；发行股份费用 (mxT2"fC  
cost of living 生活费用 sGvIXD  
cost of transmitting 传送费用 q'pK,uNW  
cost overrun 成本超支 /TS=7J#  
cost price 成本价格 OY[e.N t&  
cost price structure 成本价格结构 Cs2;z:O]  
cost to the revenue 政府收入的损失；政府减少的收入 9a'-Y  
cost-benefit analysis 成本效益分析 Uax+dl  
cost-benefit study 成本效益研究 fEB7j-t  
cost-book company 以成本帐原则组成的公司 R+gz<H.Q  
cost-effectiveness analysis 成本效益分析 f3`7t
A  
costing 成本计算；成本计算法 p=/m  
costing and pricing policy 成本及定价政策 XdH\OJ  
costing exercise 成本计算工作 Q{e\}wN  
costing review 成本检讨 UR:aD_h  
cost-of-living allowance 生活津贴 m*e{\)rd#  
cost-of-living index 生活指数；生活费用指数 zy*/T>{#  
cost-plus pricing 成本加成定价法 -}K<ni6  
cost-push inflation 成本推动的通货膨胀 9&<x17'  
cost-recovery basis 收回成本的原则 B|o2K}%f  
cost-related charges 依成本而定的收费 \OlmF<~  
cost-related fee 依成本而定的收费 ?UM*Xah  
co-surety 共同担保人 keRE==(D  
co-trustee 共同受托人 Em[DHfu1Q  
cotton futures 期棉 04r$>#E  
Council of SEHK 联交所理事会 L(GjZAP  
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 j*xV!DqC  
counterclaim 反申索 `y#UJYXQE  
counterfoil 联页〔收据〕；存根〔支票〕；票根 3D?sL!W  
counter-guarantee 反担保 E2)h?cs  
counter-inflationary policy 反通货膨胀政策 x8GJY~:SW  
countersignature 副署签名；连署签名 -OSa>-bzNx  
country debt provisioning 债务国坏帐准备 f
dONP>K[E  
country of beneficial ownership 实益拥有国 Dk48@`l2  
coupon 息票；赠券 .`?@%{  
coupon rate 息票利率 IK*07h/!  
cover 保证金；承保范围；补仓 TLehdZ>^  
cover note 临时保单 @cU&n6C@  
cover short position 补仓；填平空仓 8enEA^  
coverage 保额；承保范围 :[;hu}!&  
covered call 备兑认购期权 hY`\&@  
covered option 备兑期权 ybp 
-$e  
covered warrant 备兑认股权证 <w3!!+oK"  
crash 狂泻；暴跌；崩溃 Z"unF9`"1  
creation of new heads and subheads 开立新总目及分目 YBh'EL}P  
credit 信用；信贷；信用证；贷项 r'gOVi4t1*  
credit advice 贷项通知书 {v3P9s(  
credit agency 征信所；信用调查机关 yDNOtC|  
Credit Agricole Indosuez 东方汇理银行 g+X}c/".  
credit arrangement 信贷安排 k4 F"'N  
credit balance 贷方结余 Cu6%h>@K$  
credit card 信用卡 $1SUU F\.  
credit card scheme 信用卡计划 vv26I  
Credit Commercial de France 法国商业银行 "Ks,kSEzu  
Credit Committee 贷款委员会 :1Sl"?xU  
credit control 信贷管制 {k rswh3  
credit conversion factor 信贷换算因数 q+,Q<2J  
credit easing 放宽信贷 +}jJ&Z9)  
credit exposure 信贷风险 4@xE8`+bG  
credit facility 信贷安排；信贷融通；信用透支 1?Z4K/  
Credit Guarantee Scheme 信贷保证计划 ;;&}5jc
V  
credit item 贷项 hlt[\LP=$  
credit limit 信贷限额 n_'{^6*O  
Credit Lyonnais 里昂信贷银行 S6fbf>[  
Credit Lyonnais Hongkong (Finance) Limited 香港里昂财务有限公司 Uix6GT;  
credit rating 信贷评级 [z7bixN  
credit rating agency 信贷评级机构 J4Dry<  
Credit Review Committee [Hong Kong Monetary Authority] 信贷检讨委员会〔香港金融管理局〕 Mw9 \EhA  
credit risk 信贷风险 V')0 Mr  
credit sale 赊销；赊售 #:SNHM^><  
credit side 贷方 4`,j=3  
credit squeeze 信贷紧缩；收紧信贷 Dc)dE2  
credit to... 记入……帐目 s.8{5jVG  
credit to be given against tax 税款抵免 Z1"
v}g  
credit transfer 信贷转帐；信用转帐 X.:]=,aGW  
credit union 储蓄互助社 $MJm*6h  
Credit Union League of Hong Kong 香港储蓄互助社协会 X1~1&:V,<  
creditor 债权人 ~Jf{4*>y  
creditor's petition 债权人的呈请书 k1Q?'<`  
creditworthiness 信誉；信用可靠程度 j&k6O1_  
creeping inflation 爬行式通货膨胀；温和通货膨胀；渐升通胀 0Fu~
%~#E$  
criminal bankruptcy 刑事破产 + nF'a(  
criminal bankruptcy order 刑事破产令 G8Du~h!!U  
criminal bankruptcy petition 刑事破产呈请书 oY, %Iq  
criterion for credit 授信原则 Nz)l<S9>  
critical path analysis 关键路线分析法；要径分析法 u{L!n$D7  
cross rate 套价；套汇汇率；交叉汇率 ~g.$|^,.O/  
cross-currency settlement risk 跨国货币结算风险 kBN+4Dr/$  
crossed cheque 划线支票 }V\N16f  
crossed trade 交叉买卖；交叉盘买卖 Jec'`,Y  
Cross-Harbour Tunnel Passage Tax 海底隧道使用税 K
#.  
cross-holding 相互持股；交叉持股 zP<pEI  
cross-margining 跨市场保证金制度 <I;2{*QI2  
cross-referencing system 相互参照系统 ZRYEqSm  
cross-subsidization 互相资助；互相津贴 n'emNRa  
Crown Agent 英联邦代办 }\C-} Q  
crude activity rate 粗略经济活动率 &\_iOw8  
crude econometric model 粗略计量经济模式 }u1O#L}F5  
culpable insider dealing 应受谴责的内幕交易 MHa#?Q9  
cum dividend 连股息 3h<,  
cumulative appreciation 累积升值；累积增值 Dwzg/
F(  
cumulative deficit 累积赤字；累积亏损 jVq(?Gc  
cumulative dividend 累积股息 l}qE 46EL  
cumulative financial position 累积财政状况 ^b %0B  
cumulative realized investment 累积的已实现投资 /7 Cn(s5o  
currency 货币 Q%f|~Kl-hd  
currency adjustment factor 货币调整因子；币值调整因素 <m'ow  
currency board arrangement “货币发行局”制度 M8u<qj&<O  
Currency Board Operations Sub-Committee 货币发行委员会 N?.%?0l  
Currency Committee [Hong Kong Futures Exchange Limited] 9+pmS#>_  
货币委员会〔香港期货交易所有限公司〕 A= w9V  
currency crisis 货币危机 Si~vDQ7"  
currency denomination 货币面值 )RcL/n  
currency futures 货币期货；外汇期货 ]~3U  
currency futures contract 货币期货合约；外汇期货合约 N;[>,0&z  
currency in circulation 流通货币 1x,tu}<u^  
currency matching 货币配对 +sJrllrE(  
currency note 纸币；钞票 (P`3 @H  
currency option 货币期权 +U@<\kIF  
currency swap 货币掉期；货币互兑；货币互惠信贷 ZzX~&95G  
currency warrant 货币认兑证；货币认股权证 n?c]M  
current account 往来帐户；支票户口；经常帐目 &zo|Lfe  
current assets 流动资产 & GreN  
current domestic value 现行本地价格 @/1w4'M  
current liabilities 流动负债 iJ~Vl"|m  
current market price 当时市价；现时市价 D:K4H+ch  
current price 当时价格；现时价格 nWHa.H#  
current price series 当时物价计算数列 =lpQnj
"  
current year rules of assessment 当年度评税规则 @K!&qw  
cushion 缓冲；缓冲时限〔债券〕 !Ta>U^7  
cushion of liquid assets 流动资产缓冲额；速动资产缓冲额 Y3=_ec3w  
custodian 保管人 <wAFy>7  
custodian trustee 保管受托人 QNl'ZB\  
custody 保管 z0do;_x]E  
customer 客户 m1*O0Tg]"  
customer lending 客户贷款 }m-FGk  
customer statement 客户对数单；客户结单 '{B!6|"X  
cut loss “斩仓”；减少损失 ~^cMys |'  
cut margin “斩仓” x]33LQ1]  
cut-off date 截止日期 Cn[0(s6  
cut-throat competition 割喉式竞争；恶性竞争 1PatH[T[  
cycle of activity 活动循环；商业循环 {,L+1h  
cyclical fluctuation 周期性波动 jkvg
oxY  
cyclical inflation 周期性通货膨胀 tzh1s i  
cyclical nature of the economy 经济的周期性情况 2rZxSg  
,tg0L$qC  
D.A.H. Private Bank Limited安新私人銀行有限公司 {+@bZ}57  
Dah Sing Bank Limited大新銀行有限公司 9rA=pH%<>B  
Dah Sing Finance Limited大新

顶 W='>:H  
f@c`8L@g  
知识太多了 ~b2wBs)r  
,zTy?OQ  
要慢慢看 (zFi$  
谢谢斑竹了