一些有用的会计术语C

C: ;[C_h
o  
aB&a#^5CI  
calendar year figure 历年数字 )WkN34Q  
call 催缴通知；认购期权 .$&v
SOgd(  
call deposit 通知存款；活期存款 nFwg pT  
call loan 短期同业拆借；通知贷款 6[Mu3.T  
call margin 补仓；追加保证金 Kr<a6BEv5  
call market 短期同业拆放市场 ;Uypv|xX  
call money 短期同业拆借；活期贷款  fs
KZ  
call option 认购期权；看涨期权  ^AwDZX  
call price 赎回价格；提前赎回价 @ uL4'@Ej  
call warrant 认购认股权证；回购认股权证 Rs]Y/9F;{  
callable share 可收回股份；可兑付股份 )x,-O#"A  
called up share capital 已催缴股本 5p.#nc!;y  
Canadian Dollar [CAD] 加拿大元 lA,[&  
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 O2Y1D`&5  
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 9j5k=IXg#a  
cancellation price 取消费 QF.M%she+  
cap 上限 _Pw5n mH c  
capital 资本；资金 R,hwn2@B  
Capital Accord 《资本协定》 gfXit$s  
capital account 资本帐；非经常帐 FYa
BP;@J%  
capital account commitment balance 资本帐承担额结余 KjV1->r#  
Capital Adequacy Directive [CAD] 《资本充足指引》 '8^>Z.~V  
capital adequacy ratio [CAR] 资本充足比率 fQfd1=4  
capital allowance 资本免税额 5'rP-z~ u  
capital alteration 资本变更 P1qnU  
capital and liabilities ratio 资本负债比率 p1s& y0:d  
capital and liquidity requirement 资本与流动资金的规定 od/Q"5t[p  
capital appreciation 资本增值 mnYzn[d3U  
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〕 c=B!\J<1  
capital assets 资本资产 }1Hy[4B(k\  
capital at risk 风险资本 ~Ctq  
capital base 资本基础；资金基础 {tXyz[;i1}  
capital charges 资本支出；资本费用 Wh?
3vZ^  
capital commitment 资本承担 T ^`R  
capital contribution certificate 出资证明书 *kGk.a=  
capital convergence 划一资本充足比率 |r`0< `  
capital cost 资本成本；建设成本；建设费用 FPAj}
as  
capital cover 资本保证 p?<T _9e  
capital deficit 资本亏绌；资本赤字 (ap,3$hS  
capital divided into shares 资本分成股份 ;:~-=\  
capital element 资本因素；资本部分 l\bgp3.+  
capital equipment 资本设备 CDFX>>N  
capital expenditure 资本开支；非经常开支 ;3O=
lo:$~  
capital expenses 资本费用 ^hwTnW9Z1:  
capital financing 筹集资本；以非经常收入支付非经常开支的结算 ;`Wh^Qgi  
capital flow 资金流量 }@A{'q5y  
capital formation 资本形成；集资 V*+Z=Y'  
capital formation figure 资本组合数字 sc# q03  
capital fund 资本基金 |/RZGC4  
capital gain 资本增益；资本增值 u$V@akk  
capital gains tax 资本增值税 mk`#\=GE  
capital goods 资本财货；资本货物 UTxqqcqEny  
capital grant 非经常补助金；非经常拨款；建设补助金 y=e|W=<D&  
capital grant cycle 建设补助金周期 Tm
l>>O  
capital injection 注入资本；注资 eBlB0P  
capital input 投入资本 LyT[  
capital intensity 资本密集度 pTcN8E&Unz  
capital intensive 资本密集 D7,{p2<2T  
capital investment 资本投资 Z2{G{]EV(  
Capital Investment Fund 资本投资基金 qJJ~#W)  
capital loss 资本损失 &Ht5!zuW,  
capital maintenance 资本保值；资本保留 vy5SBiK  
capital market 资本市场；资金市场 VL@e
R9}9K  
capital market instrument 资本市场票据 \yo)oIi[p  
capital money 资本款项 7,D6RP(b  
capital money subject to a trust 信托财产资本 >KCnmi  
capital movement 资本流动 FJ V!B&  
capital nature 资本性质 pM_oIH'8:  
capital outlay 资本支出 -* piC(  
capital portion 资本部分 {#TZFB  
capital profit 资本利润 X2C&q$8  
capital project 基本工程项目；非经常开支项目 } |? W  
capital receipt 资本收入 a.G;s2>  
capital redemption 资本赎回 OYk/K70l3  
capital redemption business 资本赎回业务 uU`Mq8)R  
capital redemption contract 资本赎回合约 FP h1}qS  
capital redemption reserve 资本赎回储备 wb (quu  
capital reduction 资本减缩；减资 k9oLJ<.k  
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] e_t""h4D  
股本削减计划〔香港联合交易所有限公司〕 af;~<oa  
capital repayment 偿还资本 i{nFk',xX  
capital reserve 资本储备；后备资本 Xp_G9I,+  
capital revenue 资本收益；非经常收入 %D
<>F&h  
capital spending 资本开支；资本支出；非经常开支 {wVJv1*l  
capital stock 股本 &/]g@^h9  
capital stock subscription 认缴股本；认购股本 )p+6yH  
capital subsidy 建设津贴；基本建设津贴 \m3ca-Y  
capital subvention 非经常资助金 0r'<aA`=I  
capital sum 资本额 aiwKkf`\  
capital tax 资本税 J4^aD;j  
capital transfer tax 资本转移税 ]w9\q*S]  
capital turnover 资本周转率 De:| T8&  
capital value 资本价值 HF]|>1WV[  
capital works project 基本工程项目 q5ja \  
Capital Works Reserve Fund 基本工程储备基金 QMWDII&t  
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 4A~1Z,"%v(  
capitalization 资本化；资本总额 DH{^9HK  
capitalization of interest 利息化作本金 ycSC'R
 
capitalized interest 化作本金的利息 g/e2t=qP  
capitalized loan 转作资本的贷款 |$.`4h?  
capitalized value 资本还原值；资本化价值 tFYod#  
capitation grant 按人计算的补助金 Kv>P+I'|r  
captive insurance business 专属自保保险业务 @vkO(o  
car insurance 汽车保险 `@Tl7I\  
Caribbean Development Bank 加勒比开发银行 ,7w[r<7  
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] m?pm
)w  
意大利嘉利堡银行 <aGfQg|554  
cartel 同业联盟；卡特尔 Zdll}n
O"E  
cartelized rates system 联营式利率制度 -_"6jU  
cash 现金；现款 nEboet-#D0  
cash accounting system 现金会计制度 $"6O92G(hJ  
cash acquisition 以现金投资所得的资产 U8R*i7  
cash allowance 现金津贴 OykYXFv*  
cash assets 现金资产 3=xN)j#B  
cash at bank 银行现金；银行存款 >]S-a-|Bp  
cash balance 现金结余 _ -C{:rV  
cash basis 现金收付制；收付实现制 Jde@Th  
cash basis accounting 现金收付制会计；收付实现制会计 K&>+<bJ_  
cash bonus 现金红利 } cQ`L  
cash book 现金出纳帐；现金簿 c*HWH$kB  
cash client 现金客户 MWron_xg  
cash commission rebate 现金回佣 z~O:w'(g  
cash compensation 现金补偿 hV7]/z!d  
cash contribution 现金承担额；现金分担额 AvEd?  
cash cost 直接费用；现金成本 1o%E(*M4I  
cash coupon 现金礼券 uQ'Izd
m  
cash credit 现金信贷 )xj!7:n)  
cash deficit 现金赤字 F{"4cyoou  
cash deposit and withdrawal 现金收支 )r.4`5Rc  
cash disbursement journal 现金支出日记簿 QO(P_az3mg  
cash disbursement slip 现金支出传票；现金支出单 !f!HVna  
cash flow 现金流量；银根 N@r`+(_t  
cash flow lending 流动现金放款；无抵押融资 Cp.qL  
cash flow statement 现金流量表；现金流动表 pLea 4  
cash flow surplus 现金流量盈余 wwD?i.3  
cash in hand 库存现金；手头现金 P\2UIAPa\b  
cash in till 备用现金 LyWgaf#/d  
cash in transit 运送中现金；在运现金 2qxede  
cash input 投入现金 {m7>9{`  
cash input figure 现金投入数字 "`&1"*  
cash limit 现金支出限额；现金限额 9s@$P7N5B  
cash margin 现金保证金 .sR=Mf7T  
cash market 现货市场；现金交易市场 6y+}=)J  
cash offer 现金要约；现金补偿额 EQ>]~  
cash payment 现金付款；现金支付 eY#_!{*Wn  
cash position 现金头寸 X6<%SJC  
cash price 现金价格 (,!G$~Sy  
cash receipts journal 现金收入日记簿 vv5 uU8  
cash receiving slip 现金收入传票；现金收入单 uKE?VNC]  
cash settlement 现金结算 }hyl)?*~  
cash surplus 现金盈余 pGdo:L?  
cash with order 订货付现；凭票即付 ( !=^(Nd  
cashier's order 银行本票 z}&JapJ  
cashier's order outstanding 未承兑的银行本票 MclW!CmJ  
cash-limited subhead 有现金支出限额的分目 rwSmdJ~  
cash-sweep 现金彩票活动 hk.Zn.6A'  
casual client “散客”；“散户” |;k@Zlvc  
CCASS Depository 中央结算系统证券存管处 oZSPdk  
CCIC Finance Limited 中芝兴业财务有限公司 T?Y/0znB*  
cedant 分出者 95%QF;h  
ceding company 分出公司 }{(J*T  
ceding insurer 分出保险人 +JrbC/&  
ceiling 上限 (n0h#%  
ceiling price 最高限价 mcqLN5  
central bank 中央银行 r}Ec_0_lt  
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 S@[B?sNj  
central banking 中央银行业务 6 r}R%{  
central banking function 中央银行职能 \4 5%K|  
Central Clearing and Custodian System 中央结算及托管系统 0G}]d17ho  
Central Clearing and Depository System 中央结算及存管系统 )CM3vL {  
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 ?KMGk]
_<  
central clearing house 中央结算所 1sN >U<  
central clearing system 中央结算制度；集体交收系统 _q<Ke/  
central custody system 中央托管系统 1'Y7h;\~\  
central depository 中央存管处 QdtGFY4f,  
central depository system 中央证券存管制度 GB\
1'  
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 h#Q Sx@U6  
central rate 中央汇率；中心汇率 >hsvRX\_`  
Central Registration Hong Kong Limited 香港中央证券登记有限公司 yhJA{nL=  
Central Tender Board 中央投标委员会 QssU\@/Q  
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统；世达结算系统 q6a7o=BP]  
centralized budgetary and payments system 集中预算及支付制度 D +Ui1h-  
centred 12-month moving average 十二个月定位移动平均数 PG*:3![2  
certificate of approval 批准证明书 I' TprT  
certificate of beneficial entitlement to property 资产权益证书 asd3J  
certificate of compliance 合格证明书；合约完成证明书 Xah-*]ET  
certificate of deposit [CD] 存款证 H". [&VP5Z  
certificate of exemption from estate duty 豁免遗产税证明书 gUtxyW  
certificate of incorporation 公司注册证书；法团注册证书 `@)>5gW&p  
certificate of incorporation of registered trustees 注册受托人法团证书 O|I)HpG;  
certificate of indebtedness [CI] 负债证明书 E/IoYuB  
certificate of insurance 保险证书 +xG  
certificate of interest 权益证明书；息票 Kp)H>~cL  
certificate of means 资产证明书 R-lpsvDDL2  
certificate of participation 参与证明书 |h(05Kbk  
certificate of payment of profits tax 缴付利得税证明书 tVFydN~  
certificate of preference 特惠税证 M'-Z"  
certificate of rateable value 应课差饷租值证明书 V4>qR{5  
certificate of registration 登记证书；注册证明书 Hu-Y[~9^L:  
certificate of satisfaction 清偿证明书 LCouDk(=`  
certificate of transfer 转让证明书 q9iHJ'lMD*  
certificate to bearer 不记名证明书 MQvk& AX  
certification 核证 !5zDnv  
certification fee 核证费 F*rsi7#!pG  
certified cheque 经银行证明可兑现的支票 -}$mv  
certified public accountant [CPA] 执业会计师 a7YzX5n  
certified statement 经证明的报表 {$fd?| 9h  
cessation of business 停业 l`k""f69W  
cession 分保 pas^FT~  
C.F. Finance Company Limited 浙一财务有限公司 gof'NT\c  
chance 机会；中彩机会 %&Q9WMo  
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 U+2U#v=<  
change of domicile 迁册 t
Tcff9ee  
change to estimates 修订预算 n1J;)VyR  
change to the approved estimates of expenditure 核准开支预算的变动 }$E341@  
charge 费用；押记；抵押 _KZ&/  
charge number 税单号码 ;VW->ia6  
charge on assets 资产的征税 ;V)jC  
charge upon general revenue 从政府一般收入中拨款支付 $3c9iVK~_  
chargeable 可予征收；应课税的 o7=#ye&P  
chargeable agreement for sale 可予征收印花税的买卖协议 aTU[H~dTU  
chargeable income 应课税入息 R?L?6~/q  
chargeable normal trading receipt 应课税的一般营业收入 7+;$_,Xo<  
chargeable profit 应课税利润 fjP(r+[  
chargeable to tax 应课税 ![H{ndH!Q  
charged to... 记入……帐目 %(YU*Tf~  
chargee 承押记人 c3]`W7E6L  
charge-holder 受押人 xixdv{M<FF  
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 &V77WnOY  
charging order 押记令 X4I+  
chargor's right 押记人的权利 %=[xc?  
charitable donation 慈善捐款 Kd;Iu\4hv  
charitable trust 慈善信托 <TQ,7M4X  
charity property 慈善财产 b<E+5;u  
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 QpI\\Zt6  
charter 章程；特许权 lV M)'m  
charter of incorporation 成立章程 f@7HVv&  
chartered accountant 特许会计师 #_?m.~`g[  
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 vp|'Yy(9z  
Chartered Institute of Public Finance and Accountancy [United Kingdom] 3$f+3/l  
特许公共财政及会计学会〔英国〕 67D{^K"KT  
charterer 承租人 Ahf71YP  
Chase Manhattan Asia Limited 美国大通亚洲有限公司 &@[pJ2  
Chase Manhattan Bank 美国大通银行 nBkzNb{"AZ  
chattels 实产 LTlbrB  
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 tQWjNP~  
Che Hsing Finance Company Limited 浙兴财务有限公司 tB{HH%cV  
check-and-balance system 制约平衡制度 =V>inH  
Chekiang First Bank Limited 浙江第一银行 #w6ty<b;  
cheque 支票 Hzc5BC  
Chiao Yue Finance Company Limited 侨裕财务有限公司 {v>8Kp7_R  
Chiba Bank, Ltd. 千叶银行 GJTakhj3  
Chicago Board of Options Exchange 芝加哥期权交易所 `W9~u: F  
Chicago Board of Trade 芝加哥交易所 aGbHDo  
Chicago Mercantile Exchange 芝加哥商品交易所 !))!!{  
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 5`\"UC7?%  
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 dKJ-{LV  
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 Zgw4[GpL  
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 T-a[  
child allowance 子女免税额 4H*M^?h\#  
China & South Sea Bank Limited 中南银行 h-+vNhH  
China Affairs Committee [Hong Kong Futures Exchange Limited] ?d' vIpzO!  
中国事务委员会〔香港期货交易所有限公司〕 z0T9tN!(  
China concept stock 中国概念股 E]dc4US  
China Construction Bank 中国建设银行 >1  %|T  
China Development Division [Stock Exchange of Hong Kong Limited] twP%+/g]<  
中国发展科〔香港联合交易所有限公司〕 }Yargj_Gn  
China Economic News 《中国经济新闻》 !%Bhg?  
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 <i~=-Z(  
China State Bank Limited 国华商业银行 RaC8Sq7hW  
Chinatrust Commercial Bank, Limited 中国信托商业银行 *4OB 8
8$  
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 h$l`)AH^  
Chinese Bankers Club, Hong Kong 香港银行华员会
76(/(v.x  
Chinese Banks' Association 香港华商银行公会 !x[].Urj  
Chinese Gold and Silver Exchange Society 金银业贸易场 f<y-{.VnN$  
Chinese New Year bonus 年奖；年终花红 6lob&+  
chit fund 银会 Dp-j(
F  
Chiyu Banking Corporation Limited 集友银行有限公司 q#PMQR"C  
Chiyu Finance Company Limited 集友财务有限公司 u9u'!hAGH  
Cho Hung Finance Limited 朝兴金融有限公司 V>(>wSR  
choses in action 无形动产；据法权产 WX4f3Um  
chronological book 序时帐簿 vI \8@97  
Chubu Securities Finance Company 中部证券金融公司 Av>xgfX  
Chung Khiaw Bank Limited 崇侨银行 rH$M6S  
Chung Nan Finance Company Limited 中南财务有限公司 @~&1!  
Chuo Trust & Banking Co., Ltd. 中央信托银行 b ,e"x48q  
Chuo Trust Asia Limited 中央信托亚洲有限公司 ~xt]g zp{  
Citibank, N.A. 万国宝通银行 "h7Np/ m3  
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 i6P'_  
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务（香港）有限公司
p735i`8  
Citicorp International Limited 万国宝通国际有限公司 t03T1.:(Mg  
civil debt 民事债项 66{Dyn7J~  
Civil Service Pension Reserve Fund 公务员退休金储备基金 Ia j`u  
claim 申索；索偿；债权 4 z^7T  
claim equalization fund 申索平衡基金 3R<
VpN){  
claim for refund of property tax 申请发还物业税 PwnfXsR  
claim of debt 债权申索 dR!x)oO=  
claim on bank 对银行的债权 SZD7"m4  
claim to dividend 摊还债款申索 B|ctauJ  
claimant 申索人；索偿人 vD76IG jm  
claims statistics 申索统计数字 3$4
I  
class of insurance business 保险业务类别 {[~dI ~  
class of property 财产类别 #ON
^6f2  
claw-back 递减率 VQ;'SY:`  
clearance cost 清拆成本 !>\g[C  
clearing 结算；票据交换；清算 KG
rYF  
clearing account 结算帐户 ^VsE2
CX  
clearing and settlement system 结算和交收系统 WDJ rN  
clearing balance 结算差额 /BwG\GhM  
clearing bank 结算银行 1h3`y  
clearing cheque 交换支票 0-:dzf  
clearing house 结算所；票据交换所 %^l&:\ hy  
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 y7vA[us  
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 4m!w<c0NL  
clearing member 结算会员 }8[  
Clearing Members' Fund 结算会员基金 /^$n&gI  
clearing participant 结算参与者 PQ2rNY6  
clearing rebate 结算费用的回佣 a y$CUw  
Clearing Rules [SEHK Options Clearing House Limited] pfQ3Y$z  
《结算规则》〔联交所期权结算所有限公司〕 qRL45[ K  
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 Ac'pu,v  
Clerk to the Board of Review 税务上诉委员会书记 gjzU%{T?  
client 客户；委托人；当事人 ',!>9Dj  
client agreement 客户协议 r0s(MyI  
client confidentiality 客户保密的责任 (Rsf;VPO  
client money 客户款项 {wD:!\5  
client statement 客户结单 X7txAp.  
clients fund 客户资金 ^t?vv;@}  
close 结算；收市；收盘 WsW] 1p  
close a position 平仓；轧平头寸 M_h8{  
close company 股份不公开的公司 +z<GycIc?K  
close higher 收市时价位较高 y ~Fi  
close lower 收市时价位较低 JC#5CCz  
close mixed 收市时荣辱互见 =w7+Yt  
close of exchange 交易所停市  \|C*b<
 
close of financial year 财政年度终结 T0N6k acl  
close out 平仓 q<[o 4qY  
close out a long position 平长仓 b+$E*}  
close out a short position 平空仓 jB,VlL  
close steady 收市时价格稳定 ko"xR%Q  
close the gap 弥补差距 (5e4>p&+  
closed position 平仓 gF:|j(  
closed-end investment corporation 股份固定的投资公司 qq"0X! w  
close-out price 抛售价格 =1\mLI}@  
closing account 决算帐户 ?8FJMFv;4%  
closing balance 期终结余；收市结余 fo~>y  
closing price 收市价；收盘价 '4}8WYKQ  
closing quotation 收市价；收市行情 +1^L35\@  
closing rate 收市汇价；收盘汇率 y?Pw6;e.  
closing transaction 平仓交易 {a
]u  
clothing levy 成衣税 O7m-_#/\  
club deposit 零存整付存款 EFv^uve  
Code of Aid 《资助则例》 #u3E{NB  
Code of Banking Practice 《银行营运守则》  |CAMd
U  
Code of Best Practice [Stock Exchange of Hong Kong Limited] !Y 9V1oVf"  
《最佳应用守则》〔香港联合交易所有限公司〕 _<'?s>(U'  
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〕 Ymf@r?F<  
Code of Conduct for Persons Registered with the Securities and Futures Commission K5F;/KR
"  
《证券及期货事务监察委员会注册人操守准则》 ^ywDa^;-  
code of practice 实务守则；经营守则；执业守则 uSv]1m_-]  
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 H.[nr:  
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 [x'D+!  
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 _k#GjAPM  
Code on Pooled Retirement Funds 《集资退休基金守则》 GK[Hs1/  
Code on Share Repurchases [Share Repurchase Code] JvkTfTE7  
《公司购回本身股份守则》〔《股份购回守则》〕 #'n.az=1  
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 BS%pS(  
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 e ^ZY  
co-debtor 共同债务人 u/V&1In  
co-financing scheme 共同融资计划 HX ,\a`  
cognizance 证明令 |uI~}pSG  
coin 硬币 c]"w0a-`^@  
coin replacement programme 硬币取缔计划 .)<l69ZD Z  
coin set 套装硬币 $4Dr +Z H  
coinage 硬币 3R)|DGql=1  
Coinage Security Fund 硬币发行基金 )4N1EuD6  
cold call 主动与准客户接触 ,y@WFRsx  
collapse in prices 价格下泻；价格下挫；价格暴跌 J>"qeR /  
collateral 抵押品 @"H7Q1Hg!*  
collateral bond 担保债券 7~);,#[ky  
collateral loan 抵押贷款 Eqi;m,)  
collateral security 附属抵押品 pG22Nx  
collection 征收；收取 JvNd'u)Z<  
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕
3p]\l ]=  
collection of betting duty 收取博彩税 /qFY$vj  
Collection Office [Inland Revenue Department] 收税处〔税务局〕 7a=ul:  
collective consumption 集体消费 O:ACp<@  
Collector 收税主任 "{kE#`c6<n  
Collector of Rates 差饷征收官 >M0^R}v  
Collector of Stamp Revenue 印花税署署长 <[$a7l i  
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 z#lIu  
combined surplus 合并盈余 *=tA},`\7  
combined visible and invisible trade account 有形及无形贸易合并帐目 y6Ez.$M  
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 LW#U+bv]Dq  
commemoration coin 具纪念性的硬币 FAX[|p  
commencement of winding-up 清盘开始 }z
,9!{~`  
commerce and industry sub-index 工商分类指数 eZD"!AT  
commercial activity 商业活动 }2S)CL=  
commercial bank 商业银行 {R"mvB`  
Commercial Bank Act of Norway 《挪威商业银行法》 {`-AIlH(  
Commercial Banks Law 《商业银行法》 Hp5.F>-  
commercial borrowing 商业借款 -2'+GO7G  
Commercial Code of Japan 《日本商法》 CR;E*I${  
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 nw#AKtd@x  
commercial invoice 商业发票 KpDb%j  
commercial letter of credit 商业信用证 *3s-=.U~  
commercial loan 商业贷款；商业放款 VVcli*  
commercial paper 商业票据 JJ'f\f9  
commercial paper market 商业票据市场 Y!+H9R  
commercial registry 商业登记处 qJ2Z5  
commercial return 商业回报 X_!km-{  
commercial sale 商业销售 h50]%tp\  
commercialization 商品化 %V#MUi1  
commercially viable 具商业利益；有利可图 <"}t\pT]  
Commerzbank AG 西德商业银行 iP@FXJJ  
commission 佣金；委员会 A8-a}0Gh  
Commission des Operations de Bourse of France 法国证券事务监察委员会 R / ND f`  
commission house 佣金行；代办行 A~X\ dcn  
commission payable 须付的佣金 6:AEg  
commission rebate 佣金回扣 Af r*'  
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 O*Y?: t  
Commissioner of Banking 银行监理专员〔银监专员〕 ia-ht>F*;  
Commissioner of Estate Duty 遗产税署署长 k~I]Y,  
Commissioner of Inland Revenue 税务局局长 Jfo'iNOu  
Commissioner of Insurance 保险业监理专员 %dzO*/8cWo  
Commissioner of Rating and Valuation 差饷物业估价署署长 EPR85[k  
commitment 承担；已承担的开支；承担额；承担项目 [Jj@A(Cz  
commitment fee 承诺费 H@9QEj!Y  
Committee of the Hong Kong Association of Banks 香港银行公会委员会 u,{R,hTDS  
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 4S4gK   
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 pjQyN|KS  
Committee on Payment System [Hong Kong Monetary Authority] ><xmw=  
支付系统委员会〔香港金融管理局〕 j@Pd" Z9  
Committee on Unit Trusts [Securities and Futures Commission] 7GS4gSd3  
单位信托委员会〔证券及期货事务监察委员会〕
1hSV/%v_  
Commodities Dealers' Deposit Fund 商品交易商按金基金 Z>3m-:-e  
Commodities Trading Commission 商品交易事务监察委员会 1.PN_9%  
commodity 商品 ?\(qA+iP0  
commodity classification 商品分类法 m*YfbOhs#  
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 FnI}N;"  
commodity dealer 商品交易商 #)@#Qd  
commodity exchange 商品交易所 Lb
YIRX  
Commodity Exchange Compensation Fund 商品交易所赔偿基金 [9V}>kS)  
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 B#+n$5#FK  
commodity flow method 商品流动法；商品流通法 +-9-%O.(;  
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 DuT6Od/f  
commodity futures contract 商品期货合约 sv!v`zh  
commodity market 商品市场 #Ma:Av/ )  
commodity tax 商品税 !0P:G#o-$  
commodity trading adviser 商品交易顾问
w%..*+P  
commodity trading adviser's representative 商品交易顾问代表 JYmYX-  
commodity trading advisory contract 商品交易顾问合约 '.<c[Mp  
commodity warrant 商品期权证 
vVIND  
commodity-based investment 以商品为基础的投资 J*Ie# :J]  
common fund 共同基金 +6$-"lf  
common property 分权共有财产 sjb.Ezoq3  
common share 普通股 o`!#io  
common stock 普通股
|"S#uJW  
Commonwealth Bank of Australia 澳洲联邦银行 >Vg [A  
Commonwealth Development Corporation 英联邦发展公司 fM|s,'Q1x  
Commonwealth Finance Ministers Conference 英联邦财长会议 }q'IY:r  
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 U OGj
il{.  
Commonwealth income tax 英联邦入息税 ,>za|y<n  
Commonwealth Preference 英联邦特惠制 }0Uh<v@  
communal property 公有财产；公有产业 /8nUecr  
communication expenses 通讯费用 z>iXNwz"?  
Community Preference 欧共体特惠制 1P'A*`!K  
commutation of pension 退休金的折算 'Bxj(LaV-  
commuted gratuity 折算酬金 6 eu7&Kj'  
commuted pension gratuity 经折算的退休酬金 0rz1b6F5,  
Companies Act [United Kingdom] 《公司法令》〔英国〕 *po o.Zz  
Companies Handbook 《上市公司手册》 Km!ACA&s6  
companies inspector 公司检查员 iSR"$H{  
Companies Liquidation Account 公司清盘帐户 BFhEDkk  
Companies Ordinance: Information to be Included in a Rights Issue Prospectus nB5\ocJ  
《公司条例：供股章程须载有的资料》 mEu2@3^E }  
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》 N
~fE&@-  
Companies Registration Officer 公司注册主任 ULBEe@s  
Companies Registry 公司注册处 jT< I`K*  
Companies Registry Trading Fund 公司注册处营运基金 ?1c7wEk  
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕  ;(J&%  
Company Formation and Enforcement Division [Companies Registry] IR$d?\O3  
公司成立及条例执行部〔公司注册处〕 N)Q.P'`N  
company in which the public are substantially interested 由公众拥有相当权益的公司 g5"I{ol5T~  
company limited by guarantee 担保有限公司 TJZ/lJU  
company limited by shares 股份有限公司 [Cf
ZE  
company register 公司登记册 \8m9^Z7IfK  
company registration fee 公司注册费 8x LXXB  
company with limited liability 有限法律责任的公司 x}Lj|U$r<X  
company's memorandum 公司组织章程 < W`gfpzO  
company's reserve 公司储备 g/ShC8@=u  
comparative advantage 比较优势；比较利益 9nY|S{L  
compensation 补偿金；赔偿 B$YoglEW:  
Compensation Committee [Stock Exchange of Hong Kong Limited] -mGG:#yP  
赔偿委员会〔香港联合交易所有限公司〕 0l& '`  
compensation from insurance 保险赔偿 4o;;'P  
compensation fund 赔偿基金 k;`1Ia  
compensation fund levy 赔偿基金征费 85)C7tJ-g  
compensation rate 补偿率 F$jy~W_  
Compensation Review Committee 赔偿检讨委员会 &|}QdbW  
compensation scheme 赔偿计划 ^#mWV  
compensation trade 补偿贸易 2boyBz}=S  
compensation value 补偿值 /;/:>c  
compensatory payment 补偿付款 hkm}oYW+  
competition and pricing strategy 竞争与定价策略 i2rSP$j  
competitive edge 竞争优势 nM:<l}~v{  
competitive price 具竞争力的价格 U`8Er48X  
competitive tender 竞争性投标 WagL8BpLx  
Compliance Committee [Stock Exchange of Hong Kong Limited] maY.Z<lN  
监察委员会〔香港联合交易所有限公司〕 0^nF: F  
component of expenditure 开支组成部分 0Z]HH+Z;  
Composite Consumer Price Index 综合消费物价指数 T3<1{"&  
composite index 综合指数 C
GlEc  
composite rating 综合评级 AXte
&l=M  
composite return form 综合报税表 t 4zUj%F  
Composite Securities and Futures Bill 《证券及期货综合条例草案》 {r$Ewc$Yb7  
composite tax return 综合报税表 1aV32oK  
composition 组合成分；债务重整协议 iGz*4^%  
composition of earnings 收益组合成分 hmOGteAf-  
compound increase 复合增加率；复合增长率 J Eo;Fx]  
compound interest 复利 vnVT0)Lel  
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 MzgP@tB  
comprador note 买办票据 "S6";G^I  
comprador order 买办付款令票 d4ld-y  
comprehensive income tax 综合所得税 tKcC{  
comptroller 审计主任 }CMGK
{  
compulsory liquidation 强制清盘 ZzTkEz >  
compulsory winding-up 强制清盘 zh0T3U0D  
computation 计算；计算表 >o{JG(Rn  
computational procedure 计算方法 4e.19H9  
computer audit programme 电脑审计程序；电脑核数程序 E`(=n(Qu  
concentrated position 集中持仓量 KS$"Re$  
concentration risk 资金集中风险；集中融资风险 _yR_u+
5  
concept stock 概念股 ;|oft-y  
concession 特许权；宽减措施；优惠 )u28:+8  
concession contract 特许经营权合约 "*j8G8  
concessionary rate 优惠率 hY%} x5ntU  
concordat 协定；契约；国际监管条约 @mxaZ5Vv}  
condition 条件 (!N2,1|  
conditional endorsement 附有条件的背书
/SS~IhUX  
conditional offer 有条件要约 J?X{NARt  
conditional sale agreement 有条件售卖协议 fe`_0lxj  
conditions of tender 投标章程 _[rQt8zn  
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》 dQ-shfTr]  
conduct of business standard 业务操守准则 SiaW; ks  
Confidentiality Understandings 保密谅解文件 /5"T46jD  
confirmation letter 确认书 d0ht*b  
confirmation of mail transfer 信汇证明书 !X$19"  
Confirmation of Payment 已缴税证明书 Xx[,n-rA  
confirmed letter of credit 保兑信用证
}2e s"  
confirming bank 保兑银行 cuumQQ  
confiscation order 没收令 rO.[/#p\  
connected transaction 关连交易 ]Q0bL  
consensus capitalism 共识资本主义 %xG
<hNw/  
conservative investor 保守投资者 nh5=0{va|L  
consideration 代价；对价；约因 U9^1
A*  
consideration issue [listing method] 代价发行〔上市方式〕 @R%qP>_  
consideration other than cash 现金以外的代价 IQtQf_"e1  
consignee 收货人；代售人 {r;_nMfH|[  
consignment 托运；寄售 kRwUR34yc  
consignor 付货人；托运人；寄售人 hDSf>X_*_G  
consolidated account 综合帐目 Cd=$XJ-b  
consolidated account expenditure 综合帐目开支 7}~w9jK"F  
consolidated balance sheet 综合资产负债表 [ 't.x=  
consolidated cash deficit 综合现金赤字 yhbU;qEG9  
consolidated cash surplus 综合现金盈余 Jq(;BJ90R  
consolidated enterprises sectorial index 综合企业分类指数 5Rs#{9YE  
consolidated net earnings 综合净收益；综合净盈利 N[\J#x!U  
consolidated net profit 综合净利润；综合纯利 czu9a"M>X  
consolidated policy 综合保单 SpU|Q1Q/h  
consolidated price 综合价格 :Z2997@Y  
consolidated profit and loss account 综合损益帐；综合损益表 @#N7M2/  
consolidated public sector expenditure 公营部门综合开支 PWx%~U.8~j  
consolidated revenue account 综合收入帐 @MTv4eC}e  
consolidated shareholders' fund 综合股东资金 Z : xb8]y  
consolidation of shares 股份合并 G'}N?8s1  
consolidation period 巩固期；“牛皮靠稳”阶段；大涨后的调整期 dL'oKh,  
consortium company 财团公司 |?{V-L  
consortium loan 银团贷款 +y'2 h%>h[  
constant dollar figure 固定币值 cAwqIihZ  
constant market price 固定市价 nh@JGy*L  
constant price 固定价格 0x5Ax=ut  
constant price series 固定物价计算数列 j\bp#+  
constant rate 固定比率 $H)!h^7^9  
constituent stock 成分股 )$i,e`T   
constitution 章程；组织章程 +"BJjxG  
construction output 建造产出量 LS9,:!$  
constructive trust 法律构定信托 %s+'"E"E  
consultant accountant 顾问会计师 *VJISJC  
consultant's fee 顾问费 iEr?s-or  
Consultation Paper on Proposed Regulation on Share Margin Financing ilJ`_QN  
《监管股票按贷财务的建议谘询文件》 g~.#.S ds  
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability n~\; +U  
《有关联交所检讨董事资格的程序的谘询文件》 =j- ,yxBvJ  
consumer behaviour 消费者行为 CR9wp]-Vd  
Consumer Council 消费者委员会 - QY<o|  
consumer credit financing operation 消费者信贷业务 2#^g] o-N  
consumer demand 消费者需求 L8h!%56s  
consumer durables 耐用消费品 EKF4]  
consumer expenditure 消费开支 _Y&.Nw  
consumer goods 消费品 H,GjPIG  
consumer market 消费市场 &QfEDDJ  
consumer price 消费物价 eCN:  
Consumer Price Index [CPI] 消费物价指数 fw,,cu`YA  
Consumer Price Index (A) 甲类消费物价指数 Y ?n4#J<  
Consumer Price Index (B) 乙类消费物价指数 hR7uAk_?  
Consumer Price Index Classification System 消费物价指数分类法 }cCIYt\RK  
Consumer Price Index Report 《消费物价指数月报》 p2rT0gu!  
Consumer Price Index series 消费物价指数系列 ?uL-qsU  
consumer price inflation 消费物价上涨 =6:9y}~  
Consumer Representative Action Fund 消费者集体诉讼基金 "~ $i#  
consumer sentiment 消费意欲 3'0
vLi  
consumer spending 消费开支；消费支出 SZrc-f_  
consumption expenditure 消费开支 v.C  
consumption pattern 消费模式 )mwwceN  
consumption product 消费产品 =Jw*T[E  
consumption tax 消费税 JHm Pa  
contango 交易延期费；延期交割费；期货溢价 )mOM!I7D@  
contingencies warrant 紧急拨款令；应急支款授权书 NI,>$@{  
contingency 应急费用；意外开支准备金 j[dZ*Jr_  
contingency allowance 应急准备金 Km= Y^x0  
contingency sum 应急费用；意外开支准备金 *Us}E7/"'  
contingent assets 或有资产 ~<K,P   
contingent debt 或有债权；待确定债务 xsRkO9x  
contingent interest 待确定的权益 #>:S&R?2t  
contingent liabilities 或有负债 E+XS7':I  
contingent profit 或有利润 N.z2eo  
contingent right 或有的权利 :^{KY(3  
continue to hold a deposit 继续持有存款 Qu'#~#L`  
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 5ta;CG  
continuing rent 连续租金 r`Fs"n#^-4  
continuing trustee 留任受托人 vO9=CCxvq  
continuous licensing system 长期持牌制度 xL.m<XDL  
Continuous Net Settlement System [CNS System] 持续净额交收系统 !^MwE]  
contra account 对销帐户 W>+`e]z  
contra flow 资金回流 RZ{O6~VH  
contra item 对销项目 "y7\F9  
contra transfer 对销转拨 4l*cX1!  
contract 合约 H"w;~;h  
contract for difference 差价合约 ESoC7d&.K{  
contract for service 服务合约 hVB(*WA^D  
contract for settlement 平仓合约 N& F.hi$_  
contract note 成交单据 S`  U,  
contract of copartnery 合伙合约 aizws[C  
contract of indemnity 弥偿合约 b#6mUl2  
contract of insurance 保险合约 hTEb?1CXU  
contract of reinsurance 再保险合约 (c}!gjm  
contract price 合约价格 yLCMu | +  
contracting party 订约人；立约人；缔约国 X0j>g^b8  
contractual agreement 合约协议 W(ryL_#;  
contractual commitment 合约承担 ,jz~Np_2  
contractual joint venture 合约式联营企业 =?y0fLTc  
contractual mutual fund 合约互惠基金 l}(HE+?  
contractual right 合约权利 ;(}~m&p  
contractual savings fund 合约储蓄基金 > fV"bj.  
contributed surplus 实缴资本盈余 .6rbn8h  
contribution 出资；供款；捐款；分担款项 W-r^ME  
contribution account 供款帐户 ^4]=D nd%  
contribution to gross domestic product 在本地生产总值中所占比率 V+lS\E.  
contribution to investment 出资额 Z5U\>7@&8  
contribution to pension fund 退休金供款 G^h:#T
  
contributor 供款人；出资人；捐助人 g^|R;s{  
contributory 分担人 n ei0LAD  
contributory scheme 供款计划 g&w~eWpk  
contrived cessation of business 有预谋的停业 G~&8/ s  
control 控制权；控制；管制 58HAl_8W  
control of a company 公司的控制权；公司控股权 =IX-n$d`>  
control of business 业务的控制权 $i<+O,@-  
controlled company 受控制公司 Q{=r9&&  
controller 控制人；控权人；会计长 havmhS)O  
controller of an authorized institution 认可机构控权人 G{X7;j e  
controlling company 控股公司 C]JK'K<7-  
controlling interest 控制权益；控股权益 Zz:%KUl3  
controlling officer 管制人员 FhBV.,bU,m  
controlling officer's report 管制人员报告 y?r`[{L(lA  
controlling shareholder 控股股东；持有控股权的股东 M/[
_~  
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》 ~AaEa,LQ  
conventional lending 传统放款；常规放款 ?ZC!E0]  
conversion 兑换；换算；转换〔证券〕 sxuP"
4  
conversion factor 换算因数 OUwnVAZZ6  
conversion of stock 公债的转换 [+A]E,pv]1  
conversion rate 兑换率；换算率；转换价格〔证券〕 9v
DOSwU*  
convertibility 可兑性；兑换性；自由兑换 m0.g}N-w  
convertibility undertaking 兑换保证 }zkF
l{/u  
convertible 可兑换；可换股 &
CXk=Wj  
convertible currency 可兑换货币 ^a /q6{  
convertible debenture 可转换债权证 U8>4ClJ4  
convertible loan stock 可转换股的债权股额 K9}Brhe  
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 vAop#V  
conveyance 转易；转易契；财产转让证书 AH'3 5Kf)  
conveyance of property 财产转让 byt$Wqdl  
conveyance on sale 售卖转易契 7J6Z?  
conveyancing fee 业权转易费 RRQv<x  
conveyancing scale charges 物业转易收费标准 ->IZZ5G<  
cooling-off period 冷静期 i-wWbZ-  
co-owner 共同拥有人；分权共有人 x_-V{ k  
co-partner 共同合伙人 NB^Al/V@  
co-partnership 共同合伙 /G]/zlUE  
Copenhagen Stock Exchange 哥本哈根证券交易所 =5^1Bl  
core capital 核心资本 2-UD^;0  
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons 1VG]|6f  
《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》 t(6i4c>  
Core Principles for Effective Banking Supervision [Basle Committee] wRK27=\z  
《有效监管银行业的主要原则》〔巴塞尔委员会〕 m&q0 _nay  
cornering “夹仓”；轧空；囤积居奇 s%vy^x29  
corporate borrower 借款公司；借款机构 qW4\t  
corporate business 公司企业；公司业务 >Sw?F&  
Corporate Communications Department [Stock Exchange of Hong Kong Limited] ra^%__N}  
企业传讯部〔香港联合交易所有限公司〕 Ax=)J{4v  
corporate customer 公司客户 }z9v*C  
corporate dealer 公司交易商 &ZFHWI(P
 
Corporate Finance Division [Securities and Futures Commission] Zi\ex\ )5  
企业融资部〔证券及期货事务监察委员会〕 >y#qn9rV1  
Corporate Finance (D.T.C.) Limited 协联财务有限公司 pih 0ME}z  
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 r.Z g<T  
corporate governance 公司管治 e9Gu`$K  
corporate income tax 公司所得税 ?+Vi !eS  
corporate investment adviser 公司投资顾问 6#
jql  
corporate member 法团会员；公司会员〔香港联合交易所有限公司〕 %B1TN#KoT  
corporate plan 公司计划 mv,a>Cvs[  
corporate practice 执业法团 T <k;^iqR  
corporate profits tax 公司利得税 ld|GY>rH  
corporate savings 公司储蓄 6,~1^g*  
corporate service tax 公司服务税 7l*vmF6Z  
corporate signature 法团的签名 U6H3T0#
 
corporation 法团；公司 /f oI.
S  
corporation bond 公司债券 >6WZSw/Hq  
corporation stock 公司股证；地方债券〔英国〕 ?D9iCP~~  
corporation tax 公司税 hG<[
F@d
 
correction phase of stock market 股市调整期 p0CPeH  
Correctional Services Industries Suspense Account 惩教工业暂记帐 Q*'OY~  
corrective affidavit 修正遗产申报誓章 8vR'<_>Q  
correspondent bank 代理银行 z9 #-  
Cosmos Finance Limited 宇宙财务有限公司 69:-c@L0  
cost 成本；费用；价格 ~g#/q~UE  
cost centre 成本中心 suWO:]FR  
cost competitiveness 成本竞争力 fY78  
cost control 成本控制；成本管理 HSU?4=Q  
cost convention 原值成本法；成本惯例 BOA7@Zaa$p  
cost effectiveness 成本效益；经济效益 7042?\\=  
cost efficiency 成本效率 a
^juZ  
cost element 成本要素 {(Mmv[y  
cost flow 成本流转 `Z{s,!z  
cost input 投入资金 ?uJX
  
cost management information system 成本管理资料系统 2Ir*}s2{  
cost of an asset 资产成本 e$Yvy>I'tS  
cost of borrowing 借贷成本 G^VOA4  
cost of capital 资本成本；资金成本 bF,.6iKI  
cost of installation 安装费 't
*]6^  
cost of issue 招股费用；发行股份费用 CZ$B2i6  
cost of living 生活费用 /yx)_x{  
cost of transmitting 传送费用 &e*@:5Z:k  
cost overrun 成本超支 Hdd3n6*  
cost price 成本价格 '?_~{\9<  
cost price structure 成本价格结构 gzW{h0iRr  
cost to the revenue 政府收入的损失；政府减少的收入 lMg#zT!?  
cost-benefit analysis 成本效益分析 "8U=0a  
cost-benefit study 成本效益研究 BKE?o^03  
cost-book company 以成本帐原则组成的公司 c(5XT[Tw  
cost-effectiveness analysis 成本效益分析 :.a184ax  
costing 成本计算；成本计算法 %WmTG }L)  
costing and pricing policy 成本及定价政策 <*u^8lCA  
costing exercise 成本计算工作 @;hdZLG]`&  
costing review 成本检讨 `*kl>}$  
cost-of-living allowance 生活津贴 H=Cj/jE  
cost-of-living index 生活指数；生活费用指数 JwWxM3(%t  
cost-plus pricing 成本加成定价法 T9kc(i'  
cost-push inflation 成本推动的通货膨胀 9CN'29c  
cost-recovery basis 收回成本的原则 B` +, 8  
cost-related charges 依成本而定的收费 6 A#xFPYY{  
cost-related fee 依成本而定的收费 suLC7x`Z  
co-surety 共同担保人 FQ47j)p;  
co-trustee 共同受托人 K:AP 0Te  
cotton futures 期棉 Nx*1m BC  
Council of SEHK 联交所理事会 q*a~9.i@  
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 }ksp(.}G  
counterclaim 反申索 MujEjD "|  
counterfoil 联页〔收据〕；存根〔支票〕；票根 rb'mFqg*u  
counter-guarantee 反担保 eq&QWxiD*  
counter-inflationary policy 反通货膨胀政策 @}{uibLD\  
countersignature 副署签名；连署签名 .O#7X  
country debt provisioning 债务国坏帐准备 w?N>3`Jnf  
country of beneficial ownership 实益拥有国 ,PJC FQMR  
coupon 息票；赠券 )4:]gx#cr  
coupon rate 息票利率 <1*\ ~CX  
cover 保证金；承保范围；补仓 R4k+.hR  
cover note 临时保单 [)0^*A2  
cover short position 补仓；填平空仓 2@ZRz%(Oa&  
coverage 保额；承保范围 4Xt`L"f  
covered call 备兑认购期权 q.@% H}  
covered option 备兑期权 ?(Plb&kR  
covered warrant 备兑认股权证 O2 +
K  
crash 狂泻；暴跌；崩溃 vfmY>nr  
creation of new heads and subheads 开立新总目及分目 C"s-ttP   
credit 信用；信贷；信用证；贷项 EymSrZw  
credit advice 贷项通知书 #O8=M(- V  
credit agency 征信所；信用调查机关 15' fU!  
Credit Agricole Indosuez 东方汇理银行 9!Xp+<  
credit arrangement 信贷安排 Cp>y<C"  
credit balance 贷方结余 CW/L(RQ  
credit card 信用卡 A9"!=/~  
credit card scheme 信用卡计划 ^\J-LU|"B  
Credit Commercial de France 法国商业银行 GY0OVAW6'c  
Credit Committee 贷款委员会 R2 J A(Hn  
credit control 信贷管制 = 8y,7u)  
credit conversion factor 信贷换算因数 !)W#|sys&  
credit easing 放宽信贷 ORWi+H|  
credit exposure 信贷风险
]A#:Uc5  
credit facility 信贷安排；信贷融通；信用透支 MOp "kA  
Credit Guarantee Scheme 信贷保证计划 0,.|-OZ  
credit item 贷项 &_hEM~{  
credit limit 信贷限额  +`ov1h  
Credit Lyonnais 里昂信贷银行 SK 5]7C2  
Credit Lyonnais Hongkong (Finance) Limited 香港里昂财务有限公司 v
?Cakwu  
credit rating 信贷评级 b+hN\/*]  
credit rating agency 信贷评级机构 @qx$b~%  
Credit Review Committee [Hong Kong Monetary Authority] 信贷检讨委员会〔香港金融管理局〕 DvOvtd  
credit risk 信贷风险 HPt\ BK  
credit sale 赊销；赊售 d'3"A"9R7-  
credit side 贷方 $}z/BV1I  
credit squeeze 信贷紧缩；收紧信贷 Wyeb1  
credit to... 记入……帐目 qZ@d:u  
credit to be given against tax 税款抵免 mieyL9*n7  
credit transfer 信贷转帐；信用转帐 "^wIoJ6H'  
credit union 储蓄互助社 I,)\506  
Credit Union League of Hong Kong 香港储蓄互助社协会 MLmaA3  
creditor 债权人 5a)$:oO!  
creditor's petition 债权人的呈请书 se=^K#o  
creditworthiness 信誉；信用可靠程度  ?<8c  
creeping inflation 爬行式通货膨胀；温和通货膨胀；渐升通胀 \n^[!e"`  
criminal bankruptcy 刑事破产 j?k|-0  
criminal bankruptcy order 刑事破产令 87eH~&<1  
criminal bankruptcy petition 刑事破产呈请书 h/8p2Mrqi  
criterion for credit 授信原则 VhAJ1[k4!  
critical path analysis 关键路线分析法；要径分析法 pQC|_T#u  
cross rate 套价；套汇汇率；交叉汇率 K~S*<
?  
cross-currency settlement risk 跨国货币结算风险 nXI8`7D  
crossed cheque 划线支票 c813NHW  
crossed trade 交叉买卖；交叉盘买卖 9nFWJn  
Cross-Harbour Tunnel Passage Tax 海底隧道使用税 KH=
3HN}  
cross-holding 相互持股；交叉持股 $\~cWpv  
cross-margining 跨市场保证金制度 w1VYU>  
cross-referencing system 相互参照系统 yaWY>sB  
cross-subsidization 互相资助；互相津贴 +*Uv+oC|  
Crown Agent 英联邦代办 x7`+T1IJ  
crude activity rate 粗略经济活动率 ;)P=WS:=  
crude econometric model 粗略计量经济模式 TqfL Sm|  
culpable insider dealing 应受谴责的内幕交易 Ck"db30.  
cum dividend 连股息 u&UmI-}  
cumulative appreciation 累积升值；累积增值 {9x>@p/  
cumulative deficit 累积赤字；累积亏损 ;fN^MW@&[  
cumulative dividend 累积股息 %^nNt:N0  
cumulative financial position 累积财政状况 \+l_H4\`K  
cumulative realized investment 累积的已实现投资 iDhC_F|  
currency 货币 DQc\[Gq&  
currency adjustment factor 货币调整因子；币值调整因素 LXhR"PWZM\  
currency board arrangement “货币发行局”制度 `ah|B
V  
Currency Board Operations Sub-Committee 货币发行委员会 "zCT S  
Currency Committee [Hong Kong Futures Exchange Limited] .c0u##/0  
货币委员会〔香港期货交易所有限公司〕 6iF&!Fd>J  
currency crisis 货币危机 ki/Cpfq40*  
currency denomination 货币面值 O|^J;fS:  
currency futures 货币期货；外汇期货 >kmgYWG  
currency futures contract 货币期货合约；外汇期货合约 vH1,As  
currency in circulation 流通货币 ^Qn:#O9  
currency matching 货币配对 Y%- !%|  
currency note 纸币；钞票 @EyB^T/  
currency option 货币期权 `NEi/jB  
currency swap 货币掉期；货币互兑；货币互惠信贷 ?K:.Pa  
currency warrant 货币认兑证；货币认股权证 c=9A d
 
current account 往来帐户；支票户口；经常帐目 &1&OXm$  
current assets 流动资产 MV!d*\  
current domestic value 现行本地价格 ;FF+uK  
current liabilities 流动负债 y;<suGl
 
current market price 当时市价；现时市价 #<Xq\yC51  
current price 当时价格；现时价格 l"DHG`kb  
current price series 当时物价计算数列 ,R3
TFVV!?  
current year rules of assessment 当年度评税规则 m.! M#x2!  
cushion 缓冲；缓冲时限〔债券〕 Di4GaKa/  
cushion of liquid assets 流动资产缓冲额；速动资产缓冲额 >w,jaQ  
custodian 保管人 ED" fi$  
custodian trustee 保管受托人 XuHR  
custody 保管 Wi>m}^}9  
customer 客户 v-q-CI?B#  
customer lending 客户贷款 6akI5\b  
customer statement 客户对数单；客户结单 "19#{yX4  
cut loss “斩仓”；减少损失 *FZav2]-  
cut margin “斩仓” 4#]g852  
cut-off date 截止日期 8~s0%%{,M  
cut-throat competition 割喉式竞争；恶性竞争 d,Oagx  
cycle of activity 活动循环；商业循环 \@N~{72:k  
cyclical fluctuation 周期性波动 g7*Uuh#  
cyclical inflation 周期性通货膨胀 A*81}P_  
cyclical nature of the economy 经济的周期性情况 ~1twGG_;  
}HmkTk  
D.A.H. Private Bank Limited安新私人銀行有限公司 P3Lsfi.  
Dah Sing Bank Limited大新銀行有限公司 CV\y60n  
Dah Sing Finance Limited大新

顶 ^"54Q^SH  
Y&U-d{"  
知识太多了 dzAumWoh  
~_ZK93o(  
要慢慢看 ge6S
_"
 
谢谢斑竹了