一些有用的会计术语C

C: a;zcAeX  
8`~]9ej  
calendar year figure 历年数字 evR=Z\ _  
call 催缴通知；认购期权 W6iIL
:sp  
call deposit 通知存款；活期存款 qXF"1f_+  
call loan 短期同业拆借；通知贷款 :ox CF0Y  
call margin 补仓；追加保证金 lt4UNJ3w  
call market 短期同业拆放市场 BxqCV%9o  
call money 短期同业拆借；活期贷款 Rta P+6'X  
call option 认购期权；看涨期权 MDq@:t  
call price 赎回价格；提前赎回价 +vnaEy  
call warrant 认购认股权证；回购认股权证 KqUFf@W  
callable share 可收回股份；可兑付股份 2uHp%fv;  
called up share capital 已催缴股本 fI|1@e1  
Canadian Dollar [CAD] 加拿大元 ?c+;  
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 p[eRK .$!  
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 "<(~  
cancellation price 取消费 vuP1gem  
cap 上限 {HU48v"W  
capital 资本；资金 Cnr48ukq  
Capital Accord 《资本协定》 TGLXvP& \  
capital account 资本帐；非经常帐 zW _'sC  
capital account commitment balance 资本帐承担额结余 UGMdWq  
Capital Adequacy Directive [CAD] 《资本充足指引》 0#7dm9  
capital adequacy ratio [CAR] 资本充足比率 ex1ecPpN  
capital allowance 资本免税额 LQjqwsuN{  
capital alteration 资本变更 WDZi @9X_  
capital and liabilities ratio 资本负债比率 ]5\vYk  
capital and liquidity requirement 资本与流动资金的规定 x'qgpG}?]  
capital appreciation 资本增值 )'g vaT  
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〕 hMQ
aT-v  
capital assets 资本资产 0>`69&;g|  
capital at risk 风险资本 sm
U+:~  
capital base 资本基础；资金基础 z)B=<4r  
capital charges 资本支出；资本费用 >gE_?%a[  
capital commitment 资本承担 'nno)kQ"  
capital contribution certificate 出资证明书 x,%&
[6(  
capital convergence 划一资本充足比率 S@#L!sT`u  
capital cost 资本成本；建设成本；建设费用 -*A'6%`  
capital cover 资本保证 |3LMVN  
capital deficit 资本亏绌；资本赤字 Q'VS]n  
capital divided into shares 资本分成股份 8\9EDgT  
capital element 资本因素；资本部分 7,zARWB!?  
capital equipment 资本设备 On^#x]  
capital expenditure 资本开支；非经常开支 8{YxUD  
capital expenses 资本费用 V("1\  
capital financing 筹集资本；以非经常收入支付非经常开支的结算 _biJch  
capital flow 资金流量 D/WS  
capital formation 资本形成；集资 {JgN^R<5<f  
capital formation figure 资本组合数字 OOCeZ3yF(
 
capital fund 资本基金 kWd'gftQ  
capital gain 资本增益；资本增值 t/Fe"T[,V  
capital gains tax 资本增值税 UU;:x"4  
capital goods 资本财货；资本货物 z#4g,)ZX  
capital grant 非经常补助金；非经常拨款；建设补助金 7'S]  
capital grant cycle 建设补助金周期 63HkN4D4  
capital injection 注入资本；注资 {E/TC%  
capital input 投入资本 'gGB-=yvbO  
capital intensity 资本密集度 GpL#,qYc  
capital intensive 资本密集 E@FenCF  
capital investment 资本投资 Xd6y7s  
Capital Investment Fund 资本投资基金 f<wgZM  
capital loss 资本损失 n1Jz49[r  
capital maintenance 资本保值；资本保留 '}u31V"SS  
capital market 资本市场；资金市场 ThxrhQ q[+  
capital market instrument 资本市场票据 hbeC|_+   
capital money 资本款项 bnGA.b  
capital money subject to a trust 信托财产资本 ho1F8TG=  
capital movement 资本流动 b5Pn|5AVj  
capital nature 资本性质 Q6K)EwN  
capital outlay 资本支出 U\
ued=H  
capital portion 资本部分 F 4/Uu"J:  
capital profit 资本利润 R
=PzR;8  
capital project 基本工程项目；非经常开支项目 ^ne8~
;Q  
capital receipt 资本收入 7,TWCVap  
capital redemption 资本赎回 ~|rkt`8p  
capital redemption business 资本赎回业务 5WT\0]RUa  
capital redemption contract 资本赎回合约 ' T]oV~H  
capital redemption reserve 资本赎回储备 `?x$J 6p  
capital reduction 资本减缩；减资 dK: "  
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] e`r;`a&  
股本削减计划〔香港联合交易所有限公司〕 {P&^Erx  
capital repayment 偿还资本  o2  
capital reserve 资本储备；后备资本 wY#mL1dF  
capital revenue 资本收益；非经常收入 Bv8C_-lV/  
capital spending 资本开支；资本支出；非经常开支 VaxO L61xE  
capital stock 股本 __j8jEV  
capital stock subscription 认缴股本；认购股本 nY)Pxahm7  
capital subsidy 建设津贴；基本建设津贴
`Tj}4f  
capital subvention 非经常资助金 3;NRW+  
capital sum 资本额 7VcVI? ?  
capital tax 资本税 n^N]iw{G  
capital transfer tax 资本转移税 M-N2>i#  
capital turnover 资本周转率 ozLJ#eOE9  
capital value 资本价值 fP58$pwu  
capital works project 基本工程项目 (, "E9.  
Capital Works Reserve Fund 基本工程储备基金 $8k_M   
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 keskD  
capitalization 资本化；资本总额 NrcCUZ .:N  
capitalization of interest 利息化作本金 LltguNM$  
capitalized interest 化作本金的利息 pm\X*t}L  
capitalized loan 转作资本的贷款 }eM<A$J  
capitalized value 资本还原值；资本化价值 moR2iyO_  
capitation grant 按人计算的补助金 Ib!rf:  
captive insurance business 专属自保保险业务 RWFf-VA?  
car insurance 汽车保险 G:`Jrh  
Caribbean Development Bank 加勒比开发银行 D}sGBsOW  
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] C4]%p
i  
意大利嘉利堡银行 2<Bv=B  
cartel 同业联盟；卡特尔 @88i/ Z_  
cartelized rates system 联营式利率制度 Ky#B'Bh}`g  
cash 现金；现款 t[hocl/6  
cash accounting system 现金会计制度 'hO;sL  
cash acquisition 以现金投资所得的资产 ?(yFwR,(  
cash allowance 现金津贴 w9$8t9$|  
cash assets 现金资产 (PcK(C!}=\  
cash at bank 银行现金；银行存款 493i*j5r)l  
cash balance 现金结余 4iqmi<[("  
cash basis 现金收付制；收付实现制 F|TMpH/  
cash basis accounting 现金收付制会计；收付实现制会计 "R@N|Qx'  
cash bonus 现金红利 u=o"^  
cash book 现金出纳帐；现金簿 @BUqQ9q:  
cash client 现金客户 AijTT%  
cash commission rebate 现金回佣 $?AA"Nz  
cash compensation 现金补偿 A(OfG&!  
cash contribution 现金承担额；现金分担额 uz3pc;0LPY  
cash cost 直接费用；现金成本 xY2_
*#{.  
cash coupon 现金礼券 ROS"VV<  
cash credit 现金信贷 g ypq`F  
cash deficit 现金赤字 7CM03R[P  
cash deposit and withdrawal 现金收支 h6y4Ii  
cash disbursement journal 现金支出日记簿 f\|?_k]  
cash disbursement slip 现金支出传票；现金支出单 {@__%=`CCS  
cash flow 现金流量；银根 K#hYbDm  
cash flow lending 流动现金放款；无抵押融资 qO{ ZZ*  
cash flow statement 现金流量表；现金流动表 2,V+?'^j  
cash flow surplus 现金流量盈余 P
MhhPw]  
cash in hand 库存现金；手头现金 1Dp@n  
cash in till 备用现金 _G #"B{7  
cash in transit 运送中现金；在运现金 ;+34g6  
cash input 投入现金 ^z}lGu  
cash input figure 现金投入数字 bDBO+qA  
cash limit 现金支出限额；现金限额 /I'u/{KB  
cash margin 现金保证金 9+ l3$  
cash market 现货市场；现金交易市场 e~.?:7t  
cash offer 现金要约；现金补偿额 k
_>Fw>Y  
cash payment 现金付款；现金支付 <3=qLm
 
cash position 现金头寸 NLZZMr  
cash price 现金价格 DnsP7k.8T  
cash receipts journal 现金收入日记簿 -{U>} Y)  
cash receiving slip 现金收入传票；现金收入单 <W59mweW#5  
cash settlement 现金结算 ~+
s*\~  
cash surplus 现金盈余 )nHE$gVM s  
cash with order 订货付现；凭票即付 Q&7)vs  
cashier's order 银行本票 \UqS -j|  
cashier's order outstanding 未承兑的银行本票 fTV|?:C{  
cash-limited subhead 有现金支出限额的分目 92]ZiL?k  
cash-sweep 现金彩票活动 _T|H69 J  
casual client “散客”；“散户” {lTxB'W@d  
CCASS Depository 中央结算系统证券存管处 $>"e\L4Kp  
CCIC Finance Limited 中芝兴业财务有限公司 `1bX.7K43  
cedant 分出者 C]yQ "b  
ceding company 分出公司 h^+C)6(58n  
ceding insurer 分出保险人 k\sM;bCv7  
ceiling 上限 Nv?-*&L
 
ceiling price 最高限价 |"YA<e %  
central bank 中央银行 5 k%9>U%$  
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 S=H_9io  
central banking 中央银行业务 =lC;^&D-0/  
central banking function 中央银行职能 hMeqs+  
Central Clearing and Custodian System 中央结算及托管系统 h@;)dLo0z  
Central Clearing and Depository System 中央结算及存管系统 1i/::4=  
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 nt0\q'&  
central clearing house 中央结算所 )R8%'X;U  
central clearing system 中央结算制度；集体交收系统 #3K,V8(  
central custody system 中央托管系统  [AZaT  
central depository 中央存管处 q@!'
R{fu  
central depository system 中央证券存管制度 "WbVCT'i  
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 g(1B W#$  
central rate 中央汇率；中心汇率 gFs/012{  
Central Registration Hong Kong Limited 香港中央证券登记有限公司 @>fO;*  
Central Tender Board 中央投标委员会 sCtw30BL  
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统；世达结算系统 7ec0Xh1  
centralized budgetary and payments system 集中预算及支付制度 p/k<wCm6  
centred 12-month moving average 十二个月定位移动平均数 poQdI?ed,  
certificate of approval 批准证明书 mw(c[.
*%  
certificate of beneficial entitlement to property 资产权益证书 9#&W!f*qO|  
certificate of compliance 合格证明书；合约完成证明书 l^ 0_>R  
certificate of deposit [CD] 存款证 hzQ+9-qA  
certificate of exemption from estate duty 豁免遗产税证明书 /}$T38  
certificate of incorporation 公司注册证书；法团注册证书 :
Wg-@d  
certificate of incorporation of registered trustees 注册受托人法团证书 (#bp`Kih  
certificate of indebtedness [CI] 负债证明书 xd|~+4  
certificate of insurance 保险证书 !
ASoXQRz  
certificate of interest 权益证明书；息票 =,4 '"  
certificate of means 资产证明书 K6v $#{$6  
certificate of participation 参与证明书 aM{@1mBm  
certificate of payment of profits tax 缴付利得税证明书 8pk#sJ51  
certificate of preference 特惠税证 f(6UL31  
certificate of rateable value 应课差饷租值证明书 8wX+ZL:9  
certificate of registration 登记证书；注册证明书 yS)-&t!;  
certificate of satisfaction 清偿证明书 w}j6.r  
certificate of transfer 转让证明书 -jxWlO  
certificate to bearer 不记名证明书 &{zwM |Q@?  
certification 核证 &IRA=nJ  
certification fee 核证费 ZUXse1,  
certified cheque 经银行证明可兑现的支票 4e+BqCriC*  
certified public accountant [CPA] 执业会计师 Z .bit_(  
certified statement 经证明的报表 >v1 y0zx  
cessation of business 停业 #7]o6  
cession 分保 W(2+z5z  
C.F. Finance Company Limited 浙一财务有限公司 qE0FgqRB  
chance 机会；中彩机会 <mZrR3v'D  
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 to&N22a$  
change of domicile 迁册 AhvvuN$n%  
change to estimates 修订预算 lk_s!<ni  
change to the approved estimates of expenditure 核准开支预算的变动 X'FEOF  
charge 费用；押记；抵押 .]j#y9>&w%  
charge number 税单号码 7|QGY7Tf  
charge on assets 资产的征税 5#0A`QO   
charge upon general revenue 从政府一般收入中拨款支付 0R@g(  
chargeable 可予征收；应课税的 #
vj#! 1  
chargeable agreement for sale 可予征收印花税的买卖协议 $ZI~8rI~  
chargeable income 应课税入息 $5lW)q A  
chargeable normal trading receipt 应课税的一般营业收入 =[P%_v``  
chargeable profit 应课税利润 ~V2ajM1Z&O  
chargeable to tax 应课税 4=Tpi`  
charged to... 记入……帐目 .pM &jni Y  
chargee 承押记人 Z 7s;F}=  
charge-holder 受押人 3@^>#U   
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 hNgpp-  
charging order 押记令 -DP8NTl"  
chargor's right 押记人的权利 Gla@
l<  
charitable donation 慈善捐款 pbDw Lo]  
charitable trust 慈善信托 xH<'GB)  
charity property 慈善财产 +{xMIl_  
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 G{kj}>kS_  
charter 章程；特许权 ^:4L6  
charter of incorporation 成立章程 (Sth:{;  
chartered accountant 特许会计师 uxa=KM1H  
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 Q[J [=  
Chartered Institute of Public Finance and Accountancy [United Kingdom] _0,"vFdj  
特许公共财政及会计学会〔英国〕 Es'-wr\Hm  
charterer 承租人 :be:-b%K  
Chase Manhattan Asia Limited 美国大通亚洲有限公司 (R_CUH  
Chase Manhattan Bank 美国大通银行 ?R;nL{  
chattels 实产 3sZ,|,ueD  
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 uAu( +zV2  
Che Hsing Finance Company Limited 浙兴财务有限公司 $gV
Lk.  
check-and-balance system 制约平衡制度 %z*29iKlI  
Chekiang First Bank Limited 浙江第一银行 )A="eW_>  
cheque 支票 9&jQ 35  
Chiao Yue Finance Company Limited 侨裕财务有限公司 f}[H `OF  
Chiba Bank, Ltd. 千叶银行 #
P(l2(  
Chicago Board of Options Exchange 芝加哥期权交易所 ~J0,)_b%*  
Chicago Board of Trade 芝加哥交易所 >P<z |8  
Chicago Mercantile Exchange 芝加哥商品交易所 jg[5UTkcs  
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 lPY@{1W  
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 ,b4):{  
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 S:ls[9G[3  
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 9i0M/vx  
child allowance 子女免税额 LZ~2=Y< U(  
China & South Sea Bank Limited 中南银行 TdQ]G2  
China Affairs Committee [Hong Kong Futures Exchange Limited] :T_'
n,  
中国事务委员会〔香港期货交易所有限公司〕 |d $1wr  
China concept stock 中国概念股 =G(*gx  
China Construction Bank 中国建设银行 `#ul,%  
China Development Division [Stock Exchange of Hong Kong Limited] EdEoXY-2  
中国发展科〔香港联合交易所有限公司〕 Kb-W tFx  
China Economic News 《中国经济新闻》 r4E`'o[  
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 ^vpIZjN  
China State Bank Limited 国华商业银行 (%[Tk[  
Chinatrust Commercial Bank, Limited 中国信托商业银行 bxAsV/j  
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 ZB828T3  
Chinese Bankers Club, Hong Kong 香港银行华员会 .i$,}wtw  
Chinese Banks' Association 香港华商银行公会 ^8:VWJM  
Chinese Gold and Silver Exchange Society 金银业贸易场 ql^g~b  
Chinese New Year bonus 年奖；年终花红 /xcJo g~F,  
chit fund 银会 QhsMd-v  
Chiyu Banking Corporation Limited 集友银行有限公司 tXt:HVN  
Chiyu Finance Company Limited 集友财务有限公司 7))\'\  
Cho Hung Finance Limited 朝兴金融有限公司 %X;7--S%?g  
choses in action 无形动产；据法权产 \a"i7Caa  
chronological book 序时帐簿 oEJaH  
Chubu Securities Finance Company 中部证券金融公司  *p=fi  
Chung Khiaw Bank Limited 崇侨银行 RI-A"cc6A  
Chung Nan Finance Company Limited 中南财务有限公司 }2lO _i}L  
Chuo Trust & Banking Co., Ltd. 中央信托银行 D!oZ?dGCo6  
Chuo Trust Asia Limited 中央信托亚洲有限公司 i;c'P}[K  
Citibank, N.A. 万国宝通银行 Pg/T^n&  
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 -'6<  
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务（香港）有限公司 q]px(  
Citicorp International Limited 万国宝通国际有限公司 W
SQ[.C  
civil debt 民事债项 M;*$gV<x  
Civil Service Pension Reserve Fund 公务员退休金储备基金 GuT6K}~|D  
claim 申索；索偿；债权 X~lZOVmS  
claim equalization fund 申索平衡基金 #e/2C  
claim for refund of property tax 申请发还物业税 ^|#>zCt^  
claim of debt 债权申索 S?L#N  
claim on bank 对银行的债权 Go1(@  
claim to dividend 摊还债款申索 eJ)1K  
claimant 申索人；索偿人 RU0i#suiz  
claims statistics 申索统计数字 YZ+>\ x  
class of insurance business 保险业务类别 6B#('gxO  
class of property 财产类别 F?z
<xL@  
claw-back 递减率 s
2%V4yy%  
clearance cost 清拆成本 8h|M!/&2  
clearing 结算；票据交换；清算 `mzb(bE  
clearing account 结算帐户 5SUN.%y  
clearing and settlement system 结算和交收系统 r} Lb3`'  
clearing balance 结算差额 /HkFlf
Pd  
clearing bank 结算银行 bni)Qw  
clearing cheque 交换支票 ;o[rQ6+  
clearing house 结算所；票据交换所 1 tPVP  
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 87i"   
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 f ba&`  
clearing member 结算会员 ocF>LR%P  
Clearing Members' Fund 结算会员基金 _.{zpF=j  
clearing participant 结算参与者 `FZF2.N  
clearing rebate 结算费用的回佣 %zzYleJ!]  
Clearing Rules [SEHK Options Clearing House Limited] ;WD,x:>blO  
《结算规则》〔联交所期权结算所有限公司〕 f^p^Y F+  
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 EUy(T1Cl&&  
Clerk to the Board of Review 税务上诉委员会书记 #--olEj!  
client 客户；委托人；当事人 O|I+],  
client agreement 客户协议 $Jp~\_X  
client confidentiality 客户保密的责任 "(,2L,Zh  
client money 客户款项 f2yq8/J8.  
client statement 客户结单 9_ZBV{   
clients fund 客户资金 yHNuU)Ft  
close 结算；收市；收盘 7X}TB\N1  
close a position 平仓；轧平头寸 1a$IrQE  
close company 股份不公开的公司 :=<0=JE#  
close higher 收市时价位较高 }_}KV
I  
close lower 收市时价位较低 t0Zk-/s  
close mixed 收市时荣辱互见 abi[jxCG  
close of exchange 交易所停市 K
lN/\N\  
close of financial year 财政年度终结 XE1$K
_m  
close out 平仓 vT c7an6fy  
close out a long position 平长仓 YLOwQj'  
close out a short position 平空仓 nIn2 *r  
close steady 收市时价格稳定 R`#W wx>b  
close the gap 弥补差距 N}b^fTq  
closed position 平仓 :"QfF@Z{  
closed-end investment corporation 股份固定的投资公司 NQX>Qh 2  
close-out price 抛售价格 o0ZBi|U\4  
closing account 决算帐户 Kb&V!#o)  
closing balance 期终结余；收市结余 i%;"[M  
closing price 收市价；收盘价 Z/<#n\>t0>  
closing quotation 收市价；收市行情 #f{lC0~vA  
closing rate 收市汇价；收盘汇率 :+ Jt^ 6  
closing transaction 平仓交易 ET:T7
 
clothing levy 成衣税 1u~ MXGF  
club deposit 零存整付存款 "3fBY\>
a  
Code of Aid 《资助则例》 5Fbs WW2  
Code of Banking Practice 《银行营运守则》 2q PhLCeZ  
Code of Best Practice [Stock Exchange of Hong Kong Limited] :et#0!  
《最佳应用守则》〔香港联合交易所有限公司〕 =dzWmL<~8  
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〕 Nxk(mec"  
Code of Conduct for Persons Registered with the Securities and Futures Commission $6h*lT<  
《证券及期货事务监察委员会注册人操守准则》 J;}3t!  
code of practice 实务守则；经营守则；执业守则 ?Ik4  
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 ~y /!fnv  
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 A]o4Mf0>I  
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 Bz /@c)  
Code on Pooled Retirement Funds 《集资退休基金守则》 E{y1S\7K  
Code on Share Repurchases [Share Repurchase Code] sw;|'N$:<  
《公司购回本身股份守则》〔《股份购回守则》〕 :,S98
z#  
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 z.oU4c
 
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 .[:VSM7T  
co-debtor 共同债务人 8{0k0 &x  
co-financing scheme 共同融资计划 :Q_3hK  
cognizance 证明令 %S@L|t  
coin 硬币 M`7y>Ud  
coin replacement programme 硬币取缔计划 bg
F^(T35  
coin set 套装硬币 BRS#Fl:  
coinage 硬币 O_;Dk W  
Coinage Security Fund 硬币发行基金 SZhOm  
cold call 主动与准客户接触 h Dk)Qg  
collapse in prices 价格下泻；价格下挫；价格暴跌 ^/@jwZ  
collateral 抵押品 w1`QIv  
collateral bond 担保债券 L',mKOej  
collateral loan 抵押贷款 0uvzxmN  
collateral security 附属抵押品 8wK ~ i  
collection 征收；收取 }%TPYc  
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 Lrd[Ov  
collection of betting duty 收取博彩税 /
<Ld'J  
Collection Office [Inland Revenue Department] 收税处〔税务局〕 `~#<&w  
collective consumption 集体消费 =*Z5!W'd  
Collector 收税主任 4!.(|h@  
Collector of Rates 差饷征收官 xY<{qHcX  
Collector of Stamp Revenue 印花税署署长 Vh|\_~9  
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 A+getdr  
combined surplus 合并盈余 !H@0MQ7  
combined visible and invisible trade account 有形及无形贸易合并帐目 g}x(hF  
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 2%B'3>a  
commemoration coin 具纪念性的硬币 -WJ?:?'  
commencement of winding-up 清盘开始 o!c] (  
commerce and industry sub-index 工商分类指数  ?K_ '@  
commercial activity 商业活动 pH@]Y+W  
commercial bank 商业银行 SaOYu &>  
Commercial Bank Act of Norway 《挪威商业银行法》 Gl}Qxv#$  
Commercial Banks Law 《商业银行法》 j%IF2p2  
commercial borrowing 商业借款 Oy57$  
Commercial Code of Japan 《日本商法》 Yg9
joNBh  
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 @FO)
0  
commercial invoice 商业发票 wkUlrL/~  
commercial letter of credit 商业信用证 LR(-<"  
commercial loan 商业贷款；商业放款 4_/?:$KO  
commercial paper 商业票据 #V,R >0"  
commercial paper market 商业票据市场 K/=|8+IDL  
commercial registry 商业登记处 "Gb1K9A im  
commercial return 商业回报 n'1'!J;
Q  
commercial sale 商业销售 PcT?<HU  
commercialization 商品化 %]2,&  
commercially viable 具商业利益；有利可图 fHRMu:q  
Commerzbank AG 西德商业银行 {)8>jxQN  
commission 佣金；委员会 Az;t"  
Commission des Operations de Bourse of France 法国证券事务监察委员会 @p6<Lw_E  
commission house 佣金行；代办行 kM8{Cw  
commission payable 须付的佣金 v\tEVhm  
commission rebate 佣金回扣 PwB1]p=  
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 sEJC-$  
Commissioner of Banking 银行监理专员〔银监专员〕 GfEX>  
Commissioner of Estate Duty 遗产税署署长 @#g<IBG=*  
Commissioner of Inland Revenue 税务局局长 v59dh (:`Z  
Commissioner of Insurance 保险业监理专员 @.
Icz  
Commissioner of Rating and Valuation 差饷物业估价署署长 1KM`i  
commitment 承担；已承担的开支；承担额；承担项目 ^(HUGl_  
commitment fee 承诺费 }7E^ZZ]f  
Committee of the Hong Kong Association of Banks 香港银行公会委员会 G` XC  
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 o1cErI&q"  
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 ~Wo)?q8UY,  
Committee on Payment System [Hong Kong Monetary Authority] Y_woKc*  
支付系统委员会〔香港金融管理局〕 -h|B1*mt  
Committee on Unit Trusts [Securities and Futures Commission] !8NC# s  
单位信托委员会〔证券及期货事务监察委员会〕 G 0%6ch^%  
Commodities Dealers' Deposit Fund 商品交易商按金基金 %w7u]-tR  
Commodities Trading Commission 商品交易事务监察委员会 C?Bl{4-P}*  
commodity 商品 #|&Sc_#4)  
commodity classification 商品分类法 1i[FY?6`dh  
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 YG[;"QR  
commodity dealer 商品交易商 #9-P%%kQ  
commodity exchange 商品交易所 (0YZZ93  
Commodity Exchange Compensation Fund 商品交易所赔偿基金 SN7"7joP<  
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 SCvVt  
commodity flow method 商品流动法；商品流通法 #txE=e"&o  
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 Sz- Jy:j  
commodity futures contract 商品期货合约 p2Zo  
commodity market 商品市场 1cS}J:0P  
commodity tax 商品税 8>,jpAN}r  
commodity trading adviser 商品交易顾问 (q+)'H%iK  
commodity trading adviser's representative 商品交易顾问代表 OxI/%yv-c  
commodity trading advisory contract 商品交易顾问合约 y{dTp  
commodity warrant 商品期权证 .ZvM^GJb  
commodity-based investment 以商品为基础的投资 ![]``g2  
common fund 共同基金 &e6CJ  
common property 分权共有财产 &wD;SMr<  
common share 普通股 35E_W>n  
common stock 普通股 :8CvRO*<  
Commonwealth Bank of Australia 澳洲联邦银行 1$M@]7e+!+  
Commonwealth Development Corporation 英联邦发展公司 wr[,  
Commonwealth Finance Ministers Conference 英联邦财长会议 At7>V-f}  
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 ^6_e=jIN  
Commonwealth income tax 英联邦入息税 UfN&v >8f  
Commonwealth Preference 英联邦特惠制 KMI_zhyB  
communal property 公有财产；公有产业 0"CG7Vg,zh  
communication expenses 通讯费用 ^*P%=>zO  
Community Preference 欧共体特惠制 &|f@$ff  
commutation of pension 退休金的折算 /"eey(X  
commuted gratuity 折算酬金 1pArZzm>  
commuted pension gratuity 经折算的退休酬金 ZovW0Q)m  
Companies Act [United Kingdom] 《公司法令》〔英国〕 B!vmQR*1  
Companies Handbook 《上市公司手册》  IiY/(N+J  
companies inspector 公司检查员 dZi"$ g  
Companies Liquidation Account 公司清盘帐户 0TQ$C-%  
Companies Ordinance: Information to be Included in a Rights Issue Prospectus e,t(q(L  
《公司条例：供股章程须载有的资料》
(M*FIX  
Companies Ordinance: Information to be Included in Prospectuses Regarding the Valuation of Land and Buildings 《公司条例：招股章程须载列有关土地或建筑物的评估的资料》 U}[I   
Companies Registration Officer 公司注册主任 5$V_
Hj  
Companies Registry 公司注册处 ^h69Kr#d4  
Companies Registry Trading Fund 公司注册处营运基金 0NS<?p~_S  
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 gb
H<]?  
Company Formation and Enforcement Division [Companies Registry] xlhG,bb7  
公司成立及条例执行部〔公司注册处〕 $GlWf  
company in which the public are substantially interested 由公众拥有相当权益的公司 b )B?
F  
company limited by guarantee 担保有限公司 {q"OM*L(  
company limited by shares 股份有限公司 "?V0$-DR  
company register 公司登记册 DRcNdO/1E  
company registration fee 公司注册费 ;kY(<{2  
company with limited liability 有限法律责任的公司 &*+'>UEe5  
company's memorandum 公司组织章程 "rx-_uK*  
company's reserve 公司储备 O^oWG&Y;v  
comparative advantage 比较优势；比较利益 vQ;Ex  
compensation 补偿金；赔偿 O8h
%3&  
Compensation Committee [Stock Exchange of Hong Kong Limited] V5UF3'3;}  
赔偿委员会〔香港联合交易所有限公司〕 9I&xfvD,  
compensation from insurance 保险赔偿 BO;6 u^[  
compensation fund 赔偿基金 +j< p \Kn>  
compensation fund levy 赔偿基金征费 ,P;Pm68V  
compensation rate 补偿率 B}lvr-c#  
Compensation Review Committee 赔偿检讨委员会 u6AA4(  
compensation scheme 赔偿计划 `$ 6rz  
compensation trade 补偿贸易 ~_/(t'9  
compensation value 补偿值 Qk:
Y2mL  
compensatory payment 补偿付款 8fl`r~bqZ  
competition and pricing strategy 竞争与定价策略 ZrsBm_Rx  
competitive edge 竞争优势 /;oX)]W  
competitive price 具竞争力的价格 `aciXlqIF  
competitive tender 竞争性投标 Lm%:K]X  
Compliance Committee [Stock Exchange of Hong Kong Limited] Tf'hc]`vS  
监察委员会〔香港联合交易所有限公司〕 G3Z)Z)N  
component of expenditure 开支组成部分 %J+E/  
Composite Consumer Price Index 综合消费物价指数 be.*#[  
composite index 综合指数 E=nIRG|g  
composite rating 综合评级 vSEuk}pk  
composite return form 综合报税表 &L=suDe  
Composite Securities and Futures Bill 《证券及期货综合条例草案》 As'=tIro  
composite tax return 综合报税表 YNQY4\(  
composition 组合成分；债务重整协议 o]4*|ARPs  
composition of earnings 收益组合成分 ? m DI#~)  
compound increase 复合增加率；复合增长率 E|iQc8gr&  
compound interest 复利 F(>Np2oi6  
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 .+$Q<L  
comprador note 买办票据 <3LbNFP  
comprador order 买办付款令票 9Z4nAc
 
comprehensive income tax 综合所得税 RoPRQCE  
comptroller 审计主任 3}}38A|4  
compulsory liquidation 强制清盘 I>W=x'PkLn  
compulsory winding-up 强制清盘 6 (]Dh;gC  
computation 计算；计算表 _852H$H\  
computational procedure 计算方法 EV]1ml k$  
computer audit programme 电脑审计程序；电脑核数程序 hgPa
6Kd  
concentrated position 集中持仓量 ;ub;lh3  
concentration risk 资金集中风险；集中融资风险 V<GHpFi0  
concept stock 概念股 X $jWo@  
concession 特许权；宽减措施；优惠 uXn1 'K<'2  
concession contract 特许经营权合约 uvkz'R=  
concessionary rate 优惠率 c2l@6<W
w  
concordat 协定；契约；国际监管条约 0XE4<U  
condition 条件 vS;RJg=  
conditional endorsement 附有条件的背书 %)1y AdG 8  
conditional offer 有条件要约 CsGx@\jN  
conditional sale agreement 有条件售卖协议 v[1aWv:  
conditions of tender 投标章程 !>FYK}c7  
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》 xi~?>f  
conduct of business standard 业务操守准则 'jWr<]3  
Confidentiality Understandings 保密谅解文件 rNXQf'*I  
confirmation letter 确认书 zdB^S%cztS  
confirmation of mail transfer 信汇证明书 ~vm%6CABM  
Confirmation of Payment 已缴税证明书 Z^3rLCa  
confirmed letter of credit 保兑信用证 m*&]!mM"0G  
confirming bank 保兑银行 o#3ly-ht  
confiscation order 没收令 ]_f_w9]  
connected transaction 关连交易 |d{PA.@33  
consensus capitalism 共识资本主义 p`olCp'  
conservative investor 保守投资者 y0L_"e
/  
consideration 代价；对价；约因 c"f-3kFv  
consideration issue [listing method] 代价发行〔上市方式〕 BC^ :=  
consideration other than cash 现金以外的代价 ?:Uv[|S#>  
consignee 收货人；代售人 {$0mwAOH "  
consignment 托运；寄售 DX#Nf""Pw  
consignor 付货人；托运人；寄售人 <cps2*'  
consolidated account 综合帐目 em%4Ap  
consolidated account expenditure 综合帐目开支 Ni9/}bb  
consolidated balance sheet 综合资产负债表 <? q?Mn  
consolidated cash deficit 综合现金赤字 YvaK0p0Z  
consolidated cash surplus 综合现金盈余 "H'B*vc-  
consolidated enterprises sectorial index 综合企业分类指数 J!dm-L  
consolidated net earnings 综合净收益；综合净盈利 R0KPZv-  
consolidated net profit 综合净利润；综合纯利 ?gA 8x  
consolidated policy 综合保单 )|ju~qbf  
consolidated price 综合价格 P)Jgs  
consolidated profit and loss account 综合损益帐；综合损益表 ` Fa~  
consolidated public sector expenditure 公营部门综合开支 kMIcK4.MH  
consolidated revenue account 综合收入帐 8V'~UzK  
consolidated shareholders' fund 综合股东资金 V(H1q`ao9  
consolidation of shares 股份合并 )}Hpi<5N  
consolidation period 巩固期；“牛皮靠稳”阶段；大涨后的调整期 B-*+r`@
Bd  
consortium company 财团公司 Vh|*p&  
consortium loan 银团贷款 ^UP`
%egR  
constant dollar figure 固定币值 *7uH-u"5d  
constant market price 固定市价 ZF!h<h&,  
constant price 固定价格 9 P
l  
constant price series 固定物价计算数列 p$S*dr  
constant rate 固定比率 94'&b=5+  
constituent stock 成分股 y6(Z`lx  
constitution 章程；组织章程 u|\1hLXX  
construction output 建造产出量 3#LlDC_WC  
constructive trust 法律构定信托 %z=le7  
consultant accountant 顾问会计师 /C
rSu  
consultant's fee 顾问费 uy>q7C  
Consultation Paper on Proposed Regulation on Share Margin Financing lU8l}Ndz"  
《监管股票按贷财务的建议谘询文件》 }7b%HTF=  
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability =x/X:;)>  
《有关联交所检讨董事资格的程序的谘询文件》 OIGY`   
consumer behaviour 消费者行为 Zu*F#s!tUI  
Consumer Council 消费者委员会 m+=] m_  
consumer credit financing operation 消费者信贷业务 8SMxw~9$  
consumer demand 消费者需求 '{cIAw/"n  
consumer durables 耐用消费品 E^B'4  
consumer expenditure 消费开支 L^1NY3=$  
consumer goods 消费品 R)c?`:iUB  
consumer market 消费市场 A#e%^{q$  
consumer price 消费物价 Tf>bX_L?  
Consumer Price Index [CPI] 消费物价指数 XY5K%dMU  
Consumer Price Index (A) 甲类消费物价指数 6fkRrD  
Consumer Price Index (B) 乙类消费物价指数 0CHH)Bku  
Consumer Price Index Classification System 消费物价指数分类法 5?f ^Rz  
Consumer Price Index Report 《消费物价指数月报》 Akq2 d;  
Consumer Price Index series 消费物价指数系列 NDN7[7E  
consumer price inflation 消费物价上涨 nGC/R&  
Consumer Representative Action Fund 消费者集体诉讼基金 &h}#HS>l  
consumer sentiment 消费意欲 \;,_S+Fz8  
consumer spending 消费开支；消费支出 _P!m%34|  
consumption expenditure 消费开支 bL0yuAwF2  
consumption pattern 消费模式 xVw9v6@`h  
consumption product 消费产品 2R[:]-b  
consumption tax 消费税 sU=H&D99  
contango 交易延期费；延期交割费；期货溢价 D(~U6SR  
contingencies warrant 紧急拨款令；应急支款授权书 D,k6$`  
contingency 应急费用；意外开支准备金 f[]dfLS"W  
contingency allowance 应急准备金 _qF+tm  
contingency sum 应急费用；意外开支准备金 P9R9(quI  
contingent assets 或有资产 '6DBs8>1  
contingent debt 或有债权；待确定债务  {y)=eX9  
contingent interest 待确定的权益 (^ J
I%>  
contingent liabilities 或有负债 b!+hH Hv:  
contingent profit 或有利润 ncaT?~u j  
contingent right 或有的权利 atj(eg  
continue to hold a deposit 继续持有存款 u^&^UxCA  
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 y5vvu>nd  
continuing rent 连续租金 ><4<yj1  
continuing trustee 留任受托人 !Mx$A$Oj>  
continuous licensing system 长期持牌制度 ?w$kue  
Continuous Net Settlement System [CNS System] 持续净额交收系统 T~-ycVc  
contra account 对销帐户 ,<.V7(|t)  
contra flow 资金回流 P?%s #I:  
contra item 对销项目 F|`Hm  
contra transfer 对销转拨  \__i  
contract 合约 kpuz]a7pK  
contract for difference 差价合约 :@yEQ#nFp  
contract for service 服务合约 Jx:Y-$  
contract for settlement 平仓合约 A@`}c,G  
contract note 成交单据 VMZMG$C  
contract of copartnery 合伙合约 n3WlZ!$  
contract of indemnity 弥偿合约 aHD]k8m z  
contract of insurance 保险合约 pd?Mf=>#  
contract of reinsurance 再保险合约 G0Iw-vf  
contract price 合约价格 )Om*@;r(  
contracting party 订约人；立约人；缔约国 Ao 'l"-  
contractual agreement 合约协议 -oGdk|Yn  
contractual commitment 合约承担 T9=I$@/  
contractual joint venture 合约式联营企业 1Yq!~8  
contractual mutual fund 合约互惠基金 X;$+,&M"  
contractual right 合约权利 _T60;ZI+^  
contractual savings fund 合约储蓄基金 'B|JAi?  
contributed surplus 实缴资本盈余 6%'QjwM_  
contribution 出资；供款；捐款；分担款项 @@f"%2ZR[  
contribution account 供款帐户 GC-5X`Sq  
contribution to gross domestic product 在本地生产总值中所占比率 .e#w)K  
contribution to investment 出资额 x[p|G5  
contribution to pension fund 退休金供款 KR}?H#%  
contributor 供款人；出资人；捐助人 :@Pl pFK  
contributory 分担人 Q3'llOx  
contributory scheme 供款计划 !t"4!3  
contrived cessation of business 有预谋的停业 Z{*\S0^ST  
control 控制权；控制；管制 & l<.X  
control of a company 公司的控制权；公司控股权 XPc^Tq  
control of business 业务的控制权 [NTzcSN.  
controlled company 受控制公司 : 6jbt:  
controller 控制人；控权人；会计长 .xCZ1|+gG  
controller of an authorized institution 认可机构控权人 x>K Or,f  
controlling company 控股公司 $ Gf(38[w  
controlling interest 控制权益；控股权益 1C+13LE$U  
controlling officer 管制人员 }J}-//[A  
controlling officer's report 管制人员报告 2DA]i5  
controlling shareholder 控股股东；持有控股权的股东 RHW]Z Pr<  
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》 AI2)g1m  
conventional lending 传统放款；常规放款 z^B,:5Tt  
conversion 兑换；换算；转换〔证券〕 )$2QZ qX  
conversion factor 换算因数 h4gXvPS&r  
conversion of stock 公债的转换 h
Pkp;a #  
conversion rate 兑换率；换算率；转换价格〔证券〕 r `=I  
convertibility 可兑性；兑换性；自由兑换 '@v\{ l  
convertibility undertaking 兑换保证 SO/c}vnBB  
convertible 可兑换；可换股 AYBns]!  
convertible currency 可兑换货币 #^0R&) T
 
convertible debenture 可转换债权证 VD*6g%p  
convertible loan stock 可转换股的债权股额 CO/]wS  
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 `v!urE/gg%  
conveyance 转易；转易契；财产转让证书 %@b0[ZC  
conveyance of property 财产转让 h,:m~0gmj  
conveyance on sale 售卖转易契 bL`TySX  
conveyancing fee 业权转易费 e+7"/icK  
conveyancing scale charges 物业转易收费标准 (TtkFo'!U  
cooling-off period 冷静期 NWESP U):w  
co-owner 共同拥有人；分权共有人 /8'NG6"H`  
co-partner 共同合伙人 K8|r&`X0  
co-partnership 共同合伙 ;?Tbnn Wn  
Copenhagen Stock Exchange 哥本哈根证券交易所 LVM%"sd?  
core capital 核心资本 %6 zBSje  
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons ~7w"nIs<c  
《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》 dl)Y'DI  
Core Principles for Effective Banking Supervision [Basle Committee] [\eeDa  
《有效监管银行业的主要原则》〔巴塞尔委员会〕 Z?q]bSIT  
cornering “夹仓”；轧空；囤积居奇 C}j"Qi`  
corporate borrower 借款公司；借款机构 B3`5O[6  
corporate business 公司企业；公司业务 {lzWrUGO  
Corporate Communications Department [Stock Exchange of Hong Kong Limited] gx/,)> E.  
企业传讯部〔香港联合交易所有限公司〕 =ZznFVJ`={  
corporate customer 公司客户 dES"@?!^  
corporate dealer 公司交易商 Evq IcZ  
Corporate Finance Division [Securities and Futures Commission] bSlF=jT[S  
企业融资部〔证券及期货事务监察委员会〕 "]*&oQCI  
Corporate Finance (D.T.C.) Limited 协联财务有限公司 lN)C2
2  
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 z|J_b"u4  
corporate governance 公司管治 HVCe;eI  
corporate income tax 公司所得税 ?=msH=N<l  
corporate investment adviser 公司投资顾问 eb{nWP  
corporate member 法团会员；公司会员〔香港联合交易所有限公司〕 DCO\c9  
corporate plan 公司计划 q[_VuA]&  
corporate practice 执业法团 oH?b}T=9jz  
corporate profits tax 公司利得税 p<FzJ  
corporate savings 公司储蓄 HyQJXw?A:  
corporate service tax 公司服务税 O/(`S<iip  
corporate signature 法团的签名 }"H,h)T  
corporation 法团；公司 R%WCH?B<}  
corporation bond 公司债券 r|8d 4  
corporation stock 公司股证；地方债券〔英国〕 cl3K<'D  
corporation tax 公司税 a.\:T,cP>  
correction phase of stock market 股市调整期 3ZPWze6  
Correctional Services Industries Suspense Account 惩教工业暂记帐 jRlYU`?  
corrective affidavit 修正遗产申报誓章 %\#8{g  
correspondent bank 代理银行 SHxNr(wJ<Q  
Cosmos Finance Limited 宇宙财务有限公司 |^I0dR/w:  
cost 成本；费用；价格 gs[uD5oo<  
cost centre 成本中心 2jItq2.>  
cost competitiveness 成本竞争力 7F7{)L  
cost control 成本控制；成本管理 J4C.+![!Ah  
cost convention 原值成本法；成本惯例 W(Fv l  
cost effectiveness 成本效益；经济效益 ^)S;xb9  
cost efficiency 成本效率 Rok7n1gW  
cost element 成本要素 >>
)b'c  
cost flow 成本流转 O63<AY@  
cost input 投入资金
2wg5#i  
cost management information system 成本管理资料系统 )EuvRLo{S7  
cost of an asset 资产成本 uAq~=)F>,  
cost of borrowing 借贷成本 ua$GNm  
cost of capital 资本成本；资金成本 e]"W!KcD9  
cost of installation 安装费 {lDd.Fn  
cost of issue 招股费用；发行股份费用 2]jn '4  
cost of living 生活费用 Sv#XIMw{,  
cost of transmitting 传送费用 XEp{VC@=  
cost overrun 成本超支 [!uG1GJ>  
cost price 成本价格 U$.@]F4&  
cost price structure 成本价格结构 ek\ xx  
cost to the revenue 政府收入的损失；政府减少的收入 rU:
`*b<  
cost-benefit analysis 成本效益分析 /t57!&  
cost-benefit study 成本效益研究 R?|.pq/Ln  
cost-book company 以成本帐原则组成的公司 /SR*W5#s  
cost-effectiveness analysis 成本效益分析 _Ey9G  
costing 成本计算；成本计算法 VA>35w  
costing and pricing policy 成本及定价政策 %N6A+5H  
costing exercise 成本计算工作 ~ 'cmSiz-  
costing review 成本检讨 xh,qNnGGi  
cost-of-living allowance 生活津贴 ,kGc]{'W  
cost-of-living index 生活指数；生活费用指数 `2WFk8) F  
cost-plus pricing 成本加成定价法 "Yv_B3p   
cost-push inflation 成本推动的通货膨胀 ZY={8T@  
cost-recovery basis 收回成本的原则 <?6|.\&  
cost-related charges 依成本而定的收费 #U4F0BdA  
cost-related fee 依成本而定的收费 Gr'  CtO  
co-surety 共同担保人 bHYy}weZ  
co-trustee 共同受托人 34O `@j0-3  
cotton futures 期棉 nwe*BVp  
Council of SEHK 联交所理事会 85$m[+md  
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 dr}`H,X"3  
counterclaim 反申索 6r0krbN  
counterfoil 联页〔收据〕；存根〔支票〕；票根 %D34/=(X  
counter-guarantee 反担保 KeB"D!={;  
counter-inflationary policy 反通货膨胀政策 WRbj01v  
countersignature 副署签名；连署签名 HYZ5EV  
country debt provisioning 债务国坏帐准备 ItVWO:x&v  
country of beneficial ownership 实益拥有国 %6,SKg p  
coupon 息票；赠券 &X ):4  
coupon rate 息票利率 -H@:*  
cover 保证金；承保范围；补仓 B\=8
_z  
cover note 临时保单 P>C~ i:4n  
cover short position 补仓；填平空仓 W~;`WR;.  
coverage 保额；承保范围 Lc,Pom  
covered call 备兑认购期权 Qh3YJ=X&  
covered option 备兑期权 ||= )d&  
covered warrant 备兑认股权证 rig,mv  
crash 狂泻；暴跌；崩溃 ~d4 )/y  
creation of new heads and subheads 开立新总目及分目 *uf'zQ<9  
credit 信用；信贷；信用证；贷项 8 &LQzwa  
credit advice 贷项通知书 +b<FO+E_  
credit agency 征信所；信用调查机关 $E~`\o%Ev  
Credit Agricole Indosuez 东方汇理银行 S>6~lb8G  
credit arrangement 信贷安排 L|:`^M+^w  
credit balance 贷方结余  .-c4wm}  
credit card 信用卡 =E4LRKn  
credit card scheme 信用卡计划 7 :xfPx  
Credit Commercial de France 法国商业银行 Y|f[bw  
Credit Committee 贷款委员会 <tNBxa$gS  
credit control 信贷管制 Qf+\;@  
credit conversion factor 信贷换算因数 =,=A,kI[;  
credit easing 放宽信贷 ?k&Vy  
credit exposure 信贷风险 -q1??u  
credit facility 信贷安排；信贷融通；信用透支 @Z %ivR:  
Credit Guarantee Scheme 信贷保证计划 Y0@"fU35  
credit item 贷项 GqvpA# i  
credit limit 信贷限额 '&tG?gb&  
Credit Lyonnais 里昂信贷银行 zuad~%D<I  
Credit Lyonnais Hongkong (Finance) Limited 香港里昂财务有限公司 T{.pM4Hd  
credit rating 信贷评级 ?m}
s4a  
credit rating agency 信贷评级机构 3g,`.I_  
Credit Review Committee [Hong Kong Monetary Authority] 信贷检讨委员会〔香港金融管理局〕 :Zbg9`d*  
credit risk 信贷风险 jh%Eq+#S  
credit sale 赊销；赊售 x(6SG+Kr  
credit side 贷方 Smn;(K  
credit squeeze 信贷紧缩；收紧信贷 A@[o;H}XP  
credit to... 记入……帐目 @ $ ;q;  
credit to be given against tax 税款抵免 ]d0BN`*U.  
credit transfer 信贷转帐；信用转帐 ^R7lom.  
credit union 储蓄互助社 Eu d*_>|  
Credit Union League of Hong Kong 香港储蓄互助社协会 /wEhVR`=  
creditor 债权人 Ys!82M$g  
creditor's petition 债权人的呈请书 ^e_hLX\SW  
creditworthiness 信誉；信用可靠程度 x7&B$.>3  
creeping inflation 爬行式通货膨胀；温和通货膨胀；渐升通胀 @s;;O\  
criminal bankruptcy 刑事破产 EoR}Af  
criminal bankruptcy order 刑事破产令 ]Kt6^|S$a  
criminal bankruptcy petition 刑事破产呈请书 XK3tgaH  
criterion for credit 授信原则 XkE`U5.  
critical path analysis 关键路线分析法；要径分析法 e "4 ''/  
cross rate 套价；套汇汇率；交叉汇率 \5:i;AE  
cross-currency settlement risk 跨国货币结算风险  5h=}j  
crossed cheque 划线支票 %~H-)_d20  
crossed trade 交叉买卖；交叉盘买卖 ?}tFN_X"  
Cross-Harbour Tunnel Passage Tax 海底隧道使用税 qs6]-  
cross-holding 相互持股；交叉持股 p Z|V 3  
cross-margining 跨市场保证金制度 x_N'TjS^{  
cross-referencing system 相互参照系统 (l~AV9!m:  
cross-subsidization 互相资助；互相津贴 RUnSCOdX  
Crown Agent 英联邦代办 _?m(V=z>  
crude activity rate 粗略经济活动率 Eex~xiiV  
crude econometric model 粗略计量经济模式 x:NY\._  
culpable insider dealing 应受谴责的内幕交易 S]e|"n~@  
cum dividend 连股息 z,[Hli*0  
cumulative appreciation 累积升值；累积增值 ICx#{q@f,  
cumulative deficit 累积赤字；累积亏损 QC OM_$y  
cumulative dividend 累积股息 {tuYs:  
cumulative financial position 累积财政状况 #4Rx]zW^%  
cumulative realized investment 累积的已实现投资 1QcNp(MO  
currency 货币 NdA[C|_8}f  
currency adjustment factor 货币调整因子；币值调整因素 ~F|+o}a`  
currency board arrangement “货币发行局”制度 y1eWpPJa  
Currency Board Operations Sub-Committee 货币发行委员会 ~*&H$6NJS  
Currency Committee [Hong Kong Futures Exchange Limited] Ju!]&
G8  
货币委员会〔香港期货交易所有限公司〕 ) <[XtK  
currency crisis 货币危机 *eTqVG.  
currency denomination 货币面值 jjRi*^d9  
currency futures 货币期货；外汇期货 Ha0M)0Anv  
currency futures contract 货币期货合约；外汇期货合约 p J! mw\:  
currency in circulation 流通货币 /!yU!`bY  
currency matching 货币配对 h,u,^ r  
currency note 纸币；钞票 %op**@4/t\  
currency option 货币期权 Q^9_'t}X  
currency swap 货币掉期；货币互兑；货币互惠信贷 Xv5wJlc!d  
currency warrant 货币认兑证；货币认股权证 Ct<udO  
current account 往来帐户；支票户口；经常帐目 ^B.5GK)!  
current assets 流动资产 p?%y82E  
current domestic value 现行本地价格 c \J:![x  
current liabilities 流动负债 Y1W1=Uc uk  
current market price 当时市价；现时市价 K,;E5  
current price 当时价格；现时价格 ~tS Z%q  
current price series 当时物价计算数列 J9--tJ?[>o  
current year rules of assessment 当年度评税规则 G#q@v(_b  
cushion 缓冲；缓冲时限〔债券〕 TTX5EDCrC  
cushion of liquid assets 流动资产缓冲额；速动资产缓冲额 ok"
k*?Ov  
custodian 保管人 Y|F9}hj(  
custodian trustee 保管受托人 I#Y22&G1  
custody 保管 E1aHKjLQ  
customer 客户 O_muD\  
customer lending 客户贷款 njB;&N)I  
customer statement 客户对数单；客户结单 oQ/E}Zk@  
cut loss “斩仓”；减少损失 ]KKS"0a  
cut margin “斩仓”
c(f  
cut-off date 截止日期 T?CdZc.
 
cut-throat competition 割喉式竞争；恶性竞争 F`9xVnK=  
cycle of activity 活动循环；商业循环 lBLARz&c#  
cyclical fluctuation 周期性波动 'A=^Se`=  
cyclical inflation 周期性通货膨胀 t:x\kp  
cyclical nature of the economy 经济的周期性情况 b;B%q$sntC  
A7Cm5>Y_S  
D.A.H. Private Bank Limited安新私人銀行有限公司 PFlNo` iO  
Dah Sing Bank Limited大新銀行有限公司 Gi|w}j_  
Dah Sing Finance Limited大新

顶 X&.ArXn*  
o=:9y-nH  
知识太多了 7JD' )
 
?8H8O %Z8  
要慢慢看 G/y5H;<9M  
谢谢斑竹了