一些有用的会计术语C

C: th)jEK;Z  
4J1Q])G9  
calendar year figure 历年数字 0l6%[U?o  
call 催缴通知；认购期权 ?`>yl4  
call deposit 通知存款；活期存款 =l+p nG  
call loan 短期同业拆借；通知贷款 5UbVg  
call margin 补仓；追加保证金 f@mM&e=f  
call market 短期同业拆放市场 Jd;1dYkH:  
call money 短期同业拆借；活期贷款 D4wB &~U  
call option 认购期权；看涨期权 TxWjgW~  
call price 赎回价格；提前赎回价 +!(hd  
call warrant 认购认股权证；回购认股权证 {65X37W  
callable share 可收回股份；可兑付股份 AVjtK  
called up share capital 已催缴股本 +}Pa/8ybJ  
Canadian Dollar [CAD] 加拿大元 C&T3vM  
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 c#DTL/8"DO  
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 ;ORy&H aKl  
cancellation price 取消费 :Us-^zVr  
cap 上限 +l9avy+P(  
capital 资本；资金 *)1,W+A5L  
Capital Accord 《资本协定》 MqqS3   
capital account 资本帐；非经常帐 ol\IT9Zb~  
capital account commitment balance 资本帐承担额结余 3kMiC$  
Capital Adequacy Directive [CAD] 《资本充足指引》 N?XN$hwdZ  
capital adequacy ratio [CAR] 资本充足比率 82vx:*Ip!}  
capital allowance 资本免税额 N%a[Y  
capital alteration 资本变更 %YXC-E3@O  
capital and liabilities ratio 资本负债比率 i469<^A  
capital and liquidity requirement 资本与流动资金的规定 cg~FW2Q  
capital appreciation 资本增值 ;P_Zen  
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〕 #E1*1E  
capital assets 资本资产 BzZy s  
capital at risk 风险资本 +CkK4<dF  
capital base 资本基础；资金基础 m3D'7*U  
capital charges 资本支出；资本费用 ~$$V=$&  
capital commitment 资本承担 HUJ $e2[  
capital contribution certificate 出资证明书 K6X1a7  
capital convergence 划一资本充足比率 JeA}d  
capital cost 资本成本；建设成本；建设费用 G\ofg  
capital cover 资本保证 ZBGI_9wZ  
capital deficit 资本亏绌；资本赤字 ~-6;h.x=  
capital divided into shares 资本分成股份 .^uu*S_  
capital element 资本因素；资本部分 ,P|PP
x%@  
capital equipment 资本设备 ivm.ng[  
capital expenditure 资本开支；非经常开支 +G~b-}  
capital expenses 资本费用 [Y*UCFhI0  
capital financing 筹集资本；以非经常收入支付非经常开支的结算 Di6:r3sEO  
capital flow 资金流量 Q
WoEo  
capital formation 资本形成；集资 1/m/Iw@  
capital formation figure 资本组合数字 gUMUh]j  
capital fund 资本基金 V= _8G3  
capital gain 资本增益；资本增值 }fhVn;~}8  
capital gains tax 资本增值税 ,d7@*>T&  
capital goods 资本财货；资本货物 &ke4":7X  
capital grant 非经常补助金；非经常拨款；建设补助金 K(p1+GHC  
capital grant cycle 建设补助金周期 NF.SGga  
capital injection 注入资本；注资 $W09nz9?  
capital input 投入资本 pUmB h  
capital intensity 资本密集度 7XY
C.g  
capital intensive 资本密集 FKQnz/
 
capital investment 资本投资 0j
XIx2y  
Capital Investment Fund 资本投资基金 @MM|.# ~T  
capital loss 资本损失 ?`vb\K<5H;  
capital maintenance 资本保值；资本保留 [bp"U*!9P  
capital market 资本市场；资金市场 |qr[*c3$1  
capital market instrument 资本市场票据 , ^nUi c  
capital money 资本款项 p.%$  
capital money subject to a trust 信托财产资本 _)|!.r&)63  
capital movement 资本流动 =4[zt^WX"  
capital nature 资本性质 2
/~v  
capital outlay 资本支出 >}9TdP/oT  
capital portion 资本部分 rQWf
t r^  
capital profit 资本利润 f 6q@  
capital project 基本工程项目；非经常开支项目 &5a>5ZG}  
capital receipt 资本收入 I;7{b\t Q  
capital redemption 资本赎回 h<j04fj  
capital redemption business 资本赎回业务 O<Kr6+ -  
capital redemption contract 资本赎回合约 f`cz@  
capital redemption reserve 资本赎回储备 OYKV*  
capital reduction 资本减缩；减资 VTHDGBU  
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] "P|G^*"~2  
股本削减计划〔香港联合交易所有限公司〕 &Ls0!dWC  
capital repayment 偿还资本 Q.fBuF  
capital reserve 资本储备；后备资本 |QY+vO7fxj  
capital revenue 资本收益；非经常收入 x:2_FoQ  
capital spending 资本开支；资本支出；非经常开支 i.<}
X  
capital stock 股本 Ik,w3}*P*  
capital stock subscription 认缴股本；认购股本 j]P|iL  
capital subsidy 建设津贴；基本建设津贴 _%P%~`?!  
capital subvention 非经常资助金 &dS+!<3  
capital sum 资本额 rS jC/O&b  
capital tax 资本税 -L
Y_7Kg  
capital transfer tax 资本转移税 jm?mO9p~  
capital turnover 资本周转率 UX0tI0.tg  
capital value 资本价值 v`fUAm/  
capital works project 基本工程项目  2AluH8X/  
Capital Works Reserve Fund 基本工程储备基金 J h"]iN  
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 i^> RjR  
capitalization 资本化；资本总额 )dV.A IQ+  
capitalization of interest 利息化作本金 b:
JOR@O  
capitalized interest 化作本金的利息 C+iP @~  
capitalized loan 转作资本的贷款 $~-j-0 \m  
capitalized value 资本还原值；资本化价值 3aOFpCs|#  
capitation grant 按人计算的补助金 rfZA21y{?  
captive insurance business 专属自保保险业务 OU##A:gI  
car insurance 汽车保险 u-W=~EO5#  
Caribbean Development Bank 加勒比开发银行 {kzM*!g  
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] i||YD-hkK  
意大利嘉利堡银行 &><`?  
cartel 同业联盟；卡特尔 ff0B*0  
cartelized rates system 联营式利率制度 `bm-O
NK  
cash 现金；现款 [brrziZ  
cash accounting system 现金会计制度 _&M>f?l  
cash acquisition 以现金投资所得的资产 f]lDJ?+ M  
cash allowance 现金津贴 zknD(%a  
cash assets 现金资产 ^T[#rNkeL  
cash at bank 银行现金；银行存款 +!<`$+W
 
cash balance 现金结余 ZQ:Y5ph  
cash basis 现金收付制；收付实现制 f6#H@ X  
cash basis accounting 现金收付制会计；收付实现制会计 `7j,njCX.  
cash bonus 现金红利 Mc8^{br61  
cash book 现金出纳帐；现金簿 bcZonS  
cash client 现金客户 Fzu{,b  
cash commission rebate 现金回佣 9f@)
EKBK  
cash compensation 现金补偿 [q@%)F  
cash contribution 现金承担额；现金分担额
B8&@Qc@~  
cash cost 直接费用；现金成本 3)ip@29F  
cash coupon 现金礼券 Nh))U  
cash credit 现金信贷 M~6I-HexT|  
cash deficit 现金赤字 dO@iq^9-  
cash deposit and withdrawal 现金收支 L_~G`Rb3  
cash disbursement journal 现金支出日记簿 s,RS}ek~|  
cash disbursement slip 现金支出传票；现金支出单 cwroG#jGT  
cash flow 现金流量；银根 kel {9b=i  
cash flow lending 流动现金放款；无抵押融资
\5Jv;gc\\  
cash flow statement 现金流量表；现金流动表 )\(pDn$W  
cash flow surplus 现金流量盈余 "duJl-  
cash in hand 库存现金；手头现金 ^#o.WL%4/B  
cash in till 备用现金 p5KNqqZZ  
cash in transit 运送中现金；在运现金 )&9RoW()?  
cash input 投入现金 5"Yw$DB9  
cash input figure 现金投入数字 ,aJrN!fzU  
cash limit 现金支出限额；现金限额 (tgaH,G  
cash margin 现金保证金 J3]m*i5A  
cash market 现货市场；现金交易市场 ;
p9D2&  
cash offer 现金要约；现金补偿额 %c0;Bb-  
cash payment 现金付款；现金支付 6D0,ME#  
cash position 现金头寸 { SfU!  
cash price 现金价格 R32d(2%5K  
cash receipts journal 现金收入日记簿 #5D+XBT  
cash receiving slip 现金收入传票；现金收入单 ,zFN3NLtA  
cash settlement 现金结算 S6mmk&n  
cash surplus 现金盈余 5*AKl< Jl  
cash with order 订货付现；凭票即付 ?KN_J  
cashier's order 银行本票 f/yK|[g~  
cashier's order outstanding 未承兑的银行本票 ( ~>Q2DS  
cash-limited subhead 有现金支出限额的分目 xh0A2bw'OP  
cash-sweep 现金彩票活动 DFonK{  
casual client “散客”；“散户” 5glGlD6R  
CCASS Depository 中央结算系统证券存管处 pB./L&h  
CCIC Finance Limited 中芝兴业财务有限公司 ooQ(bF  
cedant 分出者 q4{tH  
ceding company 分出公司 ZTZE_[  
ceding insurer 分出保险人 -
+>am?  
ceiling 上限 _HsvF[\[  
ceiling price 最高限价 F!{SeH:  
central bank 中央银行 UZra'+Wb  
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 ;[9Is\  
central banking 中央银行业务 7W"menw  
central banking function 中央银行职能 %Qq)=J<H;  
Central Clearing and Custodian System 中央结算及托管系统 R{vPn8X6g  
Central Clearing and Depository System 中央结算及存管系统 R 28*  
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 FS:WbFmc  
central clearing house 中央结算所 pZxL?N!  
central clearing system 中央结算制度；集体交收系统 7krA+/Qr(  
central custody system 中央托管系统 qgNK!(kWpr  
central depository 中央存管处 ^q\zC%.  
central depository system 中央证券存管制度 ub5
hX{uT  
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 ]6 wi  
central rate 中央汇率；中心汇率 vuBA&j0C  
Central Registration Hong Kong Limited 香港中央证券登记有限公司 #9OP.4  
Central Tender Board 中央投标委员会 *.g?y6d  
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统；世达结算系统 N&=2 /  
centralized budgetary and payments system 集中预算及支付制度 _+iz?|U  
centred 12-month moving average 十二个月定位移动平均数 TzGm562o%  
certificate of approval 批准证明书 fx:KH:q3  
certificate of beneficial entitlement to property 资产权益证书 ~py0Vx,F  
certificate of compliance 合格证明书；合约完成证明书 "M^W:4_  
certificate of deposit [CD] 存款证 >N-%  
certificate of exemption from estate duty 豁免遗产税证明书 }3w b*,Sbz  
certificate of incorporation 公司注册证书；法团注册证书 J_|x^  
certificate of incorporation of registered trustees 注册受托人法团证书 PDng!IQ^  
certificate of indebtedness [CI] 负债证明书 zD<9A6AB  
certificate of insurance 保险证书 :g[x;Q[@  
certificate of interest 权益证明书；息票 VY@hhr1s~  
certificate of means 资产证明书 tYZGf xj  
certificate of participation 参与证明书 mcr#Ze  
certificate of payment of profits tax 缴付利得税证明书 y#;VGf6lj  
certificate of preference 特惠税证 GK?R76d  
certificate of rateable value 应课差饷租值证明书  twmJ  
certificate of registration 登记证书；注册证明书 }c ;um  
certificate of satisfaction 清偿证明书 yX3H&F
6  
certificate of transfer 转让证明书 QYXx7h r=$  
certificate to bearer 不记名证明书 2-!Mao"^  
certification 核证 
O7'3}P;  
certification fee 核证费 MmH_gR  
certified cheque 经银行证明可兑现的支票 jMui+G(h  
certified public accountant [CPA] 执业会计师 1Z8Oh_DC  
certified statement 经证明的报表 O&iYGREO  
cessation of business 停业 3,I >.3  
cession 分保 IA#*T`  
C.F. Finance Company Limited 浙一财务有限公司 EZQ+HECpK  
chance 机会；中彩机会 cjC6\.+l3  
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 u%T$X
G  
change of domicile 迁册 9w;J7jgOT!  
change to estimates 修订预算 Z !25xqNCd  
change to the approved estimates of expenditure 核准开支预算的变动 fhIj+/{_O  
charge 费用；押记；抵押 jI`To%^Y  
charge number 税单号码 )-
KE4/G  
charge on assets 资产的征税 ZQ-`l:G  
charge upon general revenue 从政府一般收入中拨款支付 !riMIl1  
chargeable 可予征收；应课税的 >"g<-!p@  
chargeable agreement for sale 可予征收印花税的买卖协议 iz>y u[|  
chargeable income 应课税入息 LYg$M@  
chargeable normal trading receipt 应课税的一般营业收入 m4SXH> o  
chargeable profit 应课税利润 -s%-*K+,W  
chargeable to tax 应课税 8Gl5)=2  
charged to... 记入……帐目 qL5#.bR  
chargee 承押记人 fwv T2G4  
charge-holder 受押人 6Y_O^f  
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 J*~2:{=%  
charging order 押记令 DT"Zq  
chargor's right 押记人的权利 ->2wrOH|H  
charitable donation 慈善捐款 ph12x: @B  
charitable trust 慈善信托 FWpN:|X BS  
charity property 慈善财产 -C-OG}XjI  
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 hf+/kc!>i  
charter 章程；特许权 3^R][;  
charter of incorporation 成立章程 '=,rb  
chartered accountant 特许会计师 /z)3gsF  
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 h9BD ^j  
Chartered Institute of Public Finance and Accountancy [United Kingdom] r>:L$_]L  
特许公共财政及会计学会〔英国〕 .1}rzh}8  
charterer 承租人 5Jhbf2-  
Chase Manhattan Asia Limited 美国大通亚洲有限公司 *JY`.t  
Chase Manhattan Bank 美国大通银行 ^o
6)[_L  
chattels 实产 H")N_BB  
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 7hN6IP*so  
Che Hsing Finance Company Limited 浙兴财务有限公司 Pm#x?1rAj  
check-and-balance system 制约平衡制度 T5dUJR2k$  
Chekiang First Bank Limited 浙江第一银行 @Tfwh/UN  
cheque 支票 w{e3U7;  
Chiao Yue Finance Company Limited 侨裕财务有限公司 1;Wkt9]9  
Chiba Bank, Ltd. 千叶银行 '6.>Wdd  
Chicago Board of Options Exchange 芝加哥期权交易所 C*EhexK,}  
Chicago Board of Trade 芝加哥交易所 /,Dwu?Lcqp  
Chicago Mercantile Exchange 芝加哥商品交易所 N[bR&#p  
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 y@kcXlY  
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 [Zt# c C+  
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 }}``~  
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 x?f0Hk+  
child allowance 子女免税额 3Zaq#uA  
China & South Sea Bank Limited 中南银行 *qO]v9 j  
China Affairs Committee [Hong Kong Futures Exchange Limited] 8yE%
X!E  
中国事务委员会〔香港期货交易所有限公司〕 bQXc IIa{  
China concept stock 中国概念股 $h,&b<-  
China Construction Bank 中国建设银行 X"TUe>cM  
China Development Division [Stock Exchange of Hong Kong Limited] ^Cc8F3os=  
中国发展科〔香港联合交易所有限公司〕 A{4G@k+#d  
China Economic News 《中国经济新闻》 OK M\"A4  
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 )RA\kZ"  
China State Bank Limited 国华商业银行 rb *C-NutE  
Chinatrust Commercial Bank, Limited 中国信托商业银行 =GH@.3`X  
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 1!>bhH}{D  
Chinese Bankers Club, Hong Kong 香港银行华员会 SaR}\Up  
Chinese Banks' Association 香港华商银行公会 @)OnIQN~  
Chinese Gold and Silver Exchange Society 金银业贸易场 %="~\1y  
Chinese New Year bonus 年奖；年终花红 '0R/6Z|/Y  
chit fund 银会 y$j
1?7  
Chiyu Banking Corporation Limited 集友银行有限公司 i>tW|N  
Chiyu Finance Company Limited 集友财务有限公司 &\"Y/b]  
Cho Hung Finance Limited 朝兴金融有限公司 -SQJH}zCT+  
choses in action 无形动产；据法权产 ~A[YnJYA#  
chronological book 序时帐簿 qPXANx<^  
Chubu Securities Finance Company 中部证券金融公司 & %N(kyp  
Chung Khiaw Bank Limited 崇侨银行 rV8(ia  
Chung Nan Finance Company Limited 中南财务有限公司 iO%Zd[  
Chuo Trust & Banking Co., Ltd. 中央信托银行 &\[Qm{lN  
Chuo Trust Asia Limited 中央信托亚洲有限公司 ^i{,z*vi  
Citibank, N.A. 万国宝通银行 1-6gB@cvQ  
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 ER~T'-YMS  
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务（香港）有限公司 E/wQ+rv  
Citicorp International Limited 万国宝通国际有限公司 TnN^2:cU  
civil debt 民事债项 wUru1_zjO  
Civil Service Pension Reserve Fund 公务员退休金储备基金 [<D+pqh  
claim 申索；索偿；债权 HCX!P4Hj  
claim equalization fund 申索平衡基金 6-*~t8  
claim for refund of property tax 申请发还物业税 \3t,|%v  
claim of debt 债权申索 2j8Cv:{Nn%  
claim on bank 对银行的债权 WdTbt  
claim to dividend 摊还债款申索 ^H5w41  
claimant 申索人；索偿人 gq H`GI  
claims statistics 申索统计数字 F3r S6_  
class of insurance business 保险业务类别 y0scL7/  
class of property 财产类别 "t5 +*  
claw-back 递减率 /;(<fh<bY  
clearance cost 清拆成本
<WM -@J(1  
clearing 结算；票据交换；清算 %:" RzHN  
clearing account 结算帐户 I`/]
@BdgY  
clearing and settlement system 结算和交收系统 v\fzO#vj  
clearing balance 结算差额 ..??O^  
clearing bank 结算银行 @ \!KF*v  
clearing cheque 交换支票 ^D9 /  
clearing house 结算所；票据交换所 e.h~[^zg  
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 !(B_EM  
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 *mf}bTiS  
clearing member 结算会员 AU0$A403  
Clearing Members' Fund 结算会员基金 F`fGz)Mk  
clearing participant 结算参与者 =Ml|l$  
clearing rebate 结算费用的回佣 V)2"l"Kt  
Clearing Rules [SEHK Options Clearing House Limited] @ L\-ZWq  
《结算规则》〔联交所期权结算所有限公司〕 D35m5+=I  
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 jz %;4e
~t  
Clerk to the Board of Review 税务上诉委员会书记 9TqnzD  
client 客户；委托人；当事人 :L]-'\y  
client agreement 客户协议 ;JAK[o8i  
client confidentiality 客户保密的责任 >-VWm A  
client money 客户款项 {VBR/M(q  
client statement 客户结单 lx
m*;?j`W  
clients fund 客户资金 ; Zh9^0  
close 结算；收市；收盘 HpW"lYW4  
close a position 平仓；轧平头寸 vB Sm=M  
close company 股份不公开的公司 e%pu.q\gK  
close higher 收市时价位较高 h{\t*U54'  
close lower 收市时价位较低 d "2wO[  
close mixed 收市时荣辱互见 !{$qMhT  
close of exchange 交易所停市 T:c7@^=  
close of financial year 财政年度终结 "PMO  
close out 平仓 @o`sf-8x  
close out a long position 平长仓 >g=^,G}y  
close out a short position 平空仓 V:(y*tFA  
close steady 收市时价格稳定 a/#+92C  
close the gap 弥补差距 T
]^?l  
closed position 平仓 Cm^Ylp  
closed-end investment corporation 股份固定的投资公司 t5%T
S:u  
close-out price 抛售价格 bdCykG-  
closing account 决算帐户 {&E?<D2_&  
closing balance 期终结余；收市结余 P%iP:16  
closing price 收市价；收盘价 %yeu"  
closing quotation 收市价；收市行情 PVhik@Yoh  
closing rate 收市汇价；收盘汇率
S[Vtq^lU  
closing transaction 平仓交易 Jl\'V
  
clothing levy 成衣税 1^S'sWwe  
club deposit 零存整付存款 Xj%,xm>}!u  
Code of Aid 《资助则例》 B4@fY

 
Code of Banking Practice 《银行营运守则》 ]7*k
Wc2  
Code of Best Practice [Stock Exchange of Hong Kong Limited] V5~fMsse  
《最佳应用守则》〔香港联合交易所有限公司〕 2H6:np|O  
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〕 >$Fp}?xX
 
Code of Conduct for Persons Registered with the Securities and Futures Commission uN8/Q2   
《证券及期货事务监察委员会注册人操守准则》 kj-=xhJ{=  
code of practice 实务守则；经营守则；执业守则 5PDSA*  
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 ea2 `q  
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 d)\2U{  
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 @`6}`k  
Code on Pooled Retirement Funds 《集资退休基金守则》 dbCNhbN(  
Code on Share Repurchases [Share Repurchase Code] hzq5![/sV  
《公司购回本身股份守则》〔《股份购回守则》〕 z4bN)W )p  
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 \Yd4gaY\o  
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 RJ@\W=aZ  
co-debtor 共同债务人  >9{zQf!  
co-financing scheme 共同融资计划 @cPflb  
cognizance 证明令 BGN9,ii  
coin 硬币 rmsQt  
coin replacement programme 硬币取缔计划 Oo1ecbY  
coin set 套装硬币 C!5I?z&  
coinage 硬币 _H8*ReFG  
Coinage Security Fund 硬币发行基金
|U EC  
cold call 主动与准客户接触 eSn$k:\W  
collapse in prices 价格下泻；价格下挫；价格暴跌 Je 31".  
collateral 抵押品 :G#KB'  
collateral bond 担保债券 &8n?  
collateral loan 抵押贷款 b4)k&*dfR  
collateral security 附属抵押品 bJwc1AJgH  
collection 征收；收取 ] opto  
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 7*/J4MN  
collection of betting duty 收取博彩税 ~;8I5Sge  
Collection Office [Inland Revenue Department] 收税处〔税务局〕 2QL?]Vo  
collective consumption 集体消费 6A?8tm/0  
Collector 收税主任 t3a#%'Dv  
Collector of Rates 差饷征收官 >Mw'eQ0(y  
Collector of Stamp Revenue 印花税署署长 xG1?F_]  
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 4gb'7'  
combined surplus 合并盈余 #|?8~c;RWG  
combined visible and invisible trade account 有形及无形贸易合并帐目 V'I T1~  
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 XhN{S]Wn  
commemoration coin 具纪念性的硬币 toIYE*ocv=  
commencement of winding-up 清盘开始 v%nP*i9  
commerce and industry sub-index 工商分类指数 eF5;[v  
commercial activity 商业活动 vY_eDJ~'  
commercial bank 商业银行 5z Kqb  
Commercial Bank Act of Norway 《挪威商业银行法》 #q;z8 @  
Commercial Banks Law 《商业银行法》 #)]E8=}  
commercial borrowing 商业借款 u{Ak:0G7  
Commercial Code of Japan 《日本商法》 )N
Iv "Q  
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 r^5jh1  
commercial invoice 商业发票 |IN[uQ  
commercial letter of credit 商业信用证 0X>T+A[E  
commercial loan 商业贷款；商业放款 >pdnCv_c  
commercial paper 商业票据 P,ydt  
commercial paper market 商业票据市场 `*k@4.J{  
commercial registry 商业登记处 &a6,ln:P  
commercial return 商业回报 S3y246|4  
commercial sale 商业销售 `ET& VV  
commercialization 商品化 PI
xjM>  
commercially viable 具商业利益；有利可图 `tVy_/3(9  
Commerzbank AG 西德商业银行 M4:s;@qZ.  
commission 佣金；委员会 #U"1 9@|}  
Commission des Operations de Bourse of France 法国证券事务监察委员会 yWY|]Pp  
commission house 佣金行；代办行 :tbd,Uo  
commission payable 须付的佣金 CA*~2|  
commission rebate 佣金回扣 ShGp^xVj  
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 U\bC0q   
Commissioner of Banking 银行监理专员〔银监专员〕 z_n\5.  
Commissioner of Estate Duty 遗产税署署长 b#='^W3  
Commissioner of Inland Revenue 税务局局长 !8/gL  
Commissioner of Insurance 保险业监理专员 MGaiTN^_<  
Commissioner of Rating and Valuation 差饷物业估价署署长 X8R1a?  
commitment 承担；已承担的开支；承担额；承担项目 6bL~6-h%)  
commitment fee 承诺费 t!qwxX*$T  
Committee of the Hong Kong Association of Banks 香港银行公会委员会 6tm\L  
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 Ct!S T
k[2  
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 moG~S]  
Committee on Payment System [Hong Kong Monetary Authority] Z@M6!;y#  
支付系统委员会〔香港金融管理局〕 Ep ">v>"  
Committee on Unit Trusts [Securities and Futures Commission] Uk'U?9O  
单位信托委员会〔证券及期货事务监察委员会〕  }_%P6  
Commodities Dealers' Deposit Fund 商品交易商按金基金 "+h/
-2rA  
Commodities Trading Commission 商品交易事务监察委员会 Pm?B 9S  
commodity 商品 |^Kjz{  
commodity classification 商品分类法 "% Y u wMY  
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 AC4 l<:Yh  
commodity dealer 商品交易商 Y[G9Vok VX  
commodity exchange 商品交易所 :Ss3ck*=  
Commodity Exchange Compensation Fund 商品交易所赔偿基金 rQj~[Y.c  
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 e U;jP]FA  
commodity flow method 商品流动法；商品流通法 GY-M.|%  
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 6+PGwCS  
commodity futures contract 商品期货合约 %VJW@S>j/  
commodity market 商品市场 u-.L^!k  
commodity tax 商品税 i0ybJOa4  
commodity trading adviser 商品交易顾问 $E.XOpl&I  
commodity trading adviser's representative 商品交易顾问代表 _tWE8r,
 
commodity trading advisory contract 商品交易顾问合约 {ERjeuDm]  
commodity warrant 商品期权证 ( 3;`bvYH"  
commodity-based investment 以商品为基础的投资 =bL{i&&  
common fund 共同基金 :-Wv>V\t  
common property 分权共有财产 uvv.WbZ  
common share 普通股 TB#Nk5  
common stock 普通股 3dm'xetM  
Commonwealth Bank of Australia 澳洲联邦银行 KY+]RxX  
Commonwealth Development Corporation 英联邦发展公司 7zGMkl  
Commonwealth Finance Ministers Conference 英联邦财长会议 j-32S!  
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 hk;bk?:m  
Commonwealth income tax 英联邦入息税 j@v-|  
Commonwealth Preference 英联邦特惠制 UH20n{_:  
communal property 公有财产；公有产业 ' ^a!`"Bc  
communication expenses 通讯费用 m&Sp1=*Ejy  
Community Preference 欧共体特惠制 xa#gWIP*  
commutation of pension 退休金的折算 :hP58 }Q$  
commuted gratuity 折算酬金 Le&;g4%  
commuted pension gratuity 经折算的退休酬金 Tz` ,{k  
Companies Act [United Kingdom] 《公司法令》〔英国〕 5-w:c>  
Companies Handbook 《上市公司手册》 (}~ucI<~  
companies inspector 公司检查员 @vAFfYU9<.  
Companies Liquidation Account 公司清盘帐户 gZ`DT  
Companies Ordinance: Information to be Included in a Rights Issue Prospectus v{koKQ'Y()  
《公司条例：供股章程须载有的资料》 wPH+n-&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》  ?Ib}  
Companies Registration Officer 公司注册主任 nh;y:Bi  
Companies Registry 公司注册处 SqqDV)Uih1  
Companies Registry Trading Fund 公司注册处营运基金 Fu##'#  
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 or.\)(m#(  
Company Formation and Enforcement Division [Companies Registry] 7K:FeW'N  
公司成立及条例执行部〔公司注册处〕 OX3Xy7  
company in which the public are substantially interested 由公众拥有相当权益的公司 z!Hx @){|  
company limited by guarantee 担保有限公司 6b#~;  
company limited by shares 股份有限公司 u+z~  
company register 公司登记册 qTy v.#{y  
company registration fee 公司注册费 o?\Gm  
company with limited liability 有限法律责任的公司 4J}3,+  
company's memorandum 公司组织章程 D|TR!  
company's reserve 公司储备 WZK :.y  
comparative advantage 比较优势；比较利益 ZIW7_Y>_  
compensation 补偿金；赔偿 0WXVc  
Compensation Committee [Stock Exchange of Hong Kong Limited] (9
'be\  
赔偿委员会〔香港联合交易所有限公司〕 ,qu:<  
compensation from insurance 保险赔偿 vZk9g
Gjk  
compensation fund 赔偿基金 7LdzZS0OM  
compensation fund levy 赔偿基金征费 G?ZC9w]rA  
compensation rate 补偿率 `^%@b SE(  
Compensation Review Committee 赔偿检讨委员会 |^!Vo&T  
compensation scheme 赔偿计划 r=\P!`{5  
compensation trade 补偿贸易 ;@4sd%L8V  
compensation value 补偿值 {*fUJmao"  
compensatory payment 补偿付款 u\3ZI
b  
competition and pricing strategy 竞争与定价策略 O! (85rp/  
competitive edge 竞争优势 +wAp,Xr  
competitive price 具竞争力的价格 W0?JVtq0Z  
competitive tender 竞争性投标 |0]YA  
Compliance Committee [Stock Exchange of Hong Kong Limited] U!NI_uk  
监察委员会〔香港联合交易所有限公司〕 niAZ$w  
component of expenditure 开支组成部分 5"uNj<.V  
Composite Consumer Price Index 综合消费物价指数 c_DaNEfaY  
composite index 综合指数 ^XNw$@&',  
composite rating 综合评级 tNB%eb{  
composite return form 综合报税表 I1i:}g/  
Composite Securities and Futures Bill 《证券及期货综合条例草案》 q;No"_aAd  
composite tax return 综合报税表 IywiCMjH  
composition 组合成分；债务重整协议 f-&ATTx`J  
composition of earnings 收益组合成分 Rv,Mu3\~#c  
compound increase 复合增加率；复合增长率 $E@ouX?  
compound interest 复利 bq: [Nj  
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 *?p ^6vO  
comprador note 买办票据 ,3k@L\$.x  
comprador order 买办付款令票 1wlVz#f.  
comprehensive income tax 综合所得税 z6 a,0&;-L  
comptroller 审计主任 $)f"K  
compulsory liquidation 强制清盘 _hWuAJ9Qy  
compulsory winding-up 强制清盘 gY%OhYtF2  
computation 计算；计算表 eX@v7i,}  
computational procedure 计算方法 wePI*."]  
computer audit programme 电脑审计程序；电脑核数程序 73VQ@Jn  
concentrated position 集中持仓量 F:S"gRKz  
concentration risk 资金集中风险；集中融资风险 V&g)m.d:n  
concept stock 概念股 W
w^7^q&  
concession 特许权；宽减措施；优惠 blUY.{NN3  
concession contract 特许经营权合约 {N"*olx  
concessionary rate 优惠率 ;}UzJe ,S  
concordat 协定；契约；国际监管条约 3hH>U%`-  
condition 条件 t@6w$5:}  
conditional endorsement 附有条件的背书 ygMd$0:MN  
conditional offer 有条件要约 :Jm!=U%'Z  
conditional sale agreement 有条件售卖协议 ~Po\ En  
conditions of tender 投标章程 2G ZF/9}  
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》 4`$5 _} j!  
conduct of business standard 业务操守准则 [#IBYJ.6  
Confidentiality Understandings 保密谅解文件 @`5QG2  
confirmation letter 确认书 =,O/,2)  
confirmation of mail transfer 信汇证明书 gU~ L@R_D  
Confirmation of Payment 已缴税证明书 8>ESD}(  
confirmed letter of credit 保兑信用证 /9P^{OZ;y  
confirming bank 保兑银行 |y klT  
confiscation order 没收令 aXX,Zu^  
connected transaction 关连交易 Nd
o}Tk!  
consensus capitalism 共识资本主义  ccRlql(  
conservative investor 保守投资者 ";756'>  
consideration 代价；对价；约因 w<Zdq}{jO  
consideration issue [listing method] 代价发行〔上市方式〕 UE\%e9<l  
consideration other than cash 现金以外的代价 
hK Fk$A  
consignee 收货人；代售人 9z+vFk`  
consignment 托运；寄售 GI}4,!^N  
consignor 付货人；托运人；寄售人 *U:VM'a  
consolidated account 综合帐目 *+NGi(N  
consolidated account expenditure 综合帐目开支 " 98/HzR  
consolidated balance sheet 综合资产负债表 @<|6{N<  
consolidated cash deficit 综合现金赤字 0K&_D)  
consolidated cash surplus 综合现金盈余 TFNUv<>X  
consolidated enterprises sectorial index 综合企业分类指数 "tfn?n0  
consolidated net earnings 综合净收益；综合净盈利 Rk}\)r\  
consolidated net profit 综合净利润；综合纯利 >9 q]>fJ  
consolidated policy 综合保单 }*0,>w>  
consolidated price 综合价格 ]gH wfqx  
consolidated profit and loss account 综合损益帐；综合损益表 SRP5P,-y  
consolidated public sector expenditure 公营部门综合开支 -)p@BtMS  
consolidated revenue account 综合收入帐 f#*h^91x  
consolidated shareholders' fund 综合股东资金 f$Gr`d  
consolidation of shares 股份合并 2r %>]y  
consolidation period 巩固期；“牛皮靠稳”阶段；大涨后的调整期 -
K:yU4V  
consortium company 财团公司 Lc58lV=  
consortium loan 银团贷款 eVJ= .?r  
constant dollar figure 固定币值 E7V38Z  
constant market price 固定市价 0PYvey }[  
constant price 固定价格 W/b"a?wE{  
constant price series 固定物价计算数列 /7c2OI=\  
constant rate 固定比率 X7t5b7  
constituent stock 成分股  fn4=  
constitution 章程；组织章程 Kl4isGcr]  
construction output 建造产出量 P h9Hg'  
constructive trust 法律构定信托 Su$18a"Bc  
consultant accountant 顾问会计师 K4iI:  
consultant's fee 顾问费 K%98;e9  
Consultation Paper on Proposed Regulation on Share Margin Financing &mX5&e  
《监管股票按贷财务的建议谘询文件》 =6.8bZT\
 
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability 3?!G-  
《有关联交所检讨董事资格的程序的谘询文件》 *!._Ais,\  
consumer behaviour 消费者行为 $Sp*)A]E`  
Consumer Council 消费者委员会 sjkWz2]S  
consumer credit financing operation 消费者信贷业务 6Hc H'nmeN  
consumer demand 消费者需求 *jYHd#UZx4  
consumer durables 耐用消费品 szf"|k!  
consumer expenditure 消费开支 it(LphB8  
consumer goods 消费品 F% F c+?  
consumer market 消费市场 mle_*Gy8  
consumer price 消费物价 /X(@|tk:  
Consumer Price Index [CPI] 消费物价指数 L~@ma(TV{K  
Consumer Price Index (A) 甲类消费物价指数 h$E\2lsE  
Consumer Price Index (B) 乙类消费物价指数 Y}Am
X  
Consumer Price Index Classification System 消费物价指数分类法 .
.vSL  
Consumer Price Index Report 《消费物价指数月报》 #pS]k<o%1  
Consumer Price Index series 消费物价指数系列 r]8wOu-'  
consumer price inflation 消费物价上涨 BNAguAxWo  
Consumer Representative Action Fund 消费者集体诉讼基金 9oZ} h&  
consumer sentiment 消费意欲 5*s1qA0^  
consumer spending 消费开支；消费支出 Qv9*p('~A  
consumption expenditure 消费开支 Tns?mQ  
consumption pattern 消费模式 .8u$z`j  
consumption product 消费产品 4+ASwN9  
consumption tax 消费税 T0@](g  
contango 交易延期费；延期交割费；期货溢价 Ss"|1]acP  
contingencies warrant 紧急拨款令；应急支款授权书 $nUd\B$.=  
contingency 应急费用；意外开支准备金 RB S[*D  
contingency allowance 应急准备金 F/Rng'l  
contingency sum 应急费用；意外开支准备金 y3 ({(URU  
contingent assets 或有资产 :zizca4  
contingent debt 或有债权；待确定债务 Y9IJ  
contingent interest 待确定的权益 fe& t-  
contingent liabilities 或有负债 SREDM  
contingent profit 或有利润 e5*5.AB6&  
contingent right 或有的权利 @A~B ,  
continue to hold a deposit 继续持有存款 t,--V|7-  
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 JcvHJ0X~a  
continuing rent 连续租金 jI*}y[o  
continuing trustee 留任受托人 4*p_s8> >  
continuous licensing system 长期持牌制度 g|&.v2 '  
Continuous Net Settlement System [CNS System] 持续净额交收系统 1kB'sc3N
!  
contra account 对销帐户 iQ]T+}nn_  
contra flow 资金回流 ]y1$
F Ir+  
contra item 对销项目 <GL}1W"Ay  
contra transfer 对销转拨 FbNH+?  
contract 合约 <3SFP3^:  
contract for difference 差价合约 1S*8v7  
contract for service 服务合约 /t$+Af,}  
contract for settlement 平仓合约 ifJv~asp   
contract note 成交单据 Mr5('9%  
contract of copartnery 合伙合约 (uuEjM$3%  
contract of indemnity 弥偿合约 8!`7-  
contract of insurance 保险合约 .RQXxw  
contract of reinsurance 再保险合约 _/QKWk&j  
contract price 合约价格 >\6jb&,%O  
contracting party 订约人；立约人；缔约国 ct2_N  
contractual agreement 合约协议 wf~5lpI[  
contractual commitment 合约承担 x*,q Rew  
contractual joint venture 合约式联营企业 n&2=6$*,k  
contractual mutual fund 合约互惠基金 9}%~w(P  
contractual right 合约权利 OEy:#9<'  
contractual savings fund 合约储蓄基金 K,lK\^y  
contributed surplus 实缴资本盈余 5@R15q@c6n  
contribution 出资；供款；捐款；分担款项 ^G'yaaLXR  
contribution account 供款帐户 3<KZ.hr  
contribution to gross domestic product 在本地生产总值中所占比率 Q8}TNJsU  
contribution to investment 出资额 =FtM;(\  
contribution to pension fund 退休金供款 ^-e3=&  
contributor 供款人；出资人；捐助人 IEIxjek  
contributory 分担人 ^td!g1"<  
contributory scheme 供款计划 YobC'c\~9  
contrived cessation of business 有预谋的停业
. T6_N  
control 控制权；控制；管制 9:CVN@E  
control of a company 公司的控制权；公司控股权 Q^1#xBd  
control of business 业务的控制权 0M/\bEG(_  
controlled company 受控制公司 UijuJ(Tle  
controller 控制人；控权人；会计长 T9<H%iF  
controller of an authorized institution 认可机构控权人 DiGUxnP  
controlling company 控股公司 q^jq
LT&w  
controlling interest 控制权益；控股权益 8M3p\}O  
controlling officer 管制人员 PoBukOv  
controlling officer's report 管制人员报告 }Yo15BN+  
controlling shareholder 控股股东；持有控股权的股东 ' F 6au[  
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》 Tg<>B  
conventional lending 传统放款；常规放款 6bRQL}[  
conversion 兑换；换算；转换〔证券〕 BZ\EqB  
conversion factor 换算因数 IJ #v"! D  
conversion of stock 公债的转换 _Sk<S  
conversion rate 兑换率；换算率；转换价格〔证券〕 "b1R5
(Ar  
convertibility 可兑性；兑换性；自由兑换 T_oW)G  
convertibility undertaking 兑换保证 #/XK&(X  
convertible 可兑换；可换股 0+2Matk>.  
convertible currency 可兑换货币 )K\k6HC.  
convertible debenture 可转换债权证 <Hr@~<@~  
convertible loan stock 可转换股的债权股额 H z< M  
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 gk_Xu  
conveyance 转易；转易契；财产转让证书 tI!R5q;k  
conveyance of property 财产转让 .f.j >  
conveyance on sale 售卖转易契 93Ci$#<y  
conveyancing fee 业权转易费 .2(@jx,[  
conveyancing scale charges 物业转易收费标准 V)?x*R*T)  
cooling-off period 冷静期 !g8.8(/t)  
co-owner 共同拥有人；分权共有人 k.? T.9  
co-partner 共同合伙人 2)I'5
?I  
co-partnership 共同合伙 k+m_L{#m5  
Copenhagen Stock Exchange 哥本哈根证券交易所 /J9T
=N  
core capital 核心资本 -JyODW#j  
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons vS*0CR\  
《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》 ! 4^L $  
Core Principles for Effective Banking Supervision [Basle Committee] Med"dHo7  
《有效监管银行业的主要原则》〔巴塞尔委员会〕 NM.f0{:cj  
cornering “夹仓”；轧空；囤积居奇 -)vp&-  
corporate borrower 借款公司；借款机构 KbuGf$Bv  
corporate business 公司企业；公司业务 We+FP9d%  
Corporate Communications Department [Stock Exchange of Hong Kong Limited] L&gEQDPgq|  
企业传讯部〔香港联合交易所有限公司〕 W*/s4 N  
corporate customer 公司客户 -m x3^  
corporate dealer 公司交易商 o}^vREO  
Corporate Finance Division [Securities and Futures Commission] hk$nlc|$  
企业融资部〔证券及期货事务监察委员会〕 Uf
]Pd)D  
Corporate Finance (D.T.C.) Limited 协联财务有限公司 CK`3   
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 :PjUl  
corporate governance 公司管治 U-]PWt?C{  
corporate income tax 公司所得税 kq.R(z+  
corporate investment adviser 公司投资顾问 [q+39  
corporate member 法团会员；公司会员〔香港联合交易所有限公司〕 JpHsQ8<  
corporate plan 公司计划 PS<t
S_.  
corporate practice 执业法团 {ZIFj.2  
corporate profits tax 公司利得税 \3:{LOr%*  
corporate savings 公司储蓄 2.&
V
  
corporate service tax 公司服务税 (XIq?c1T  
corporate signature 法团的签名 L!8?2 \5  
corporation 法团；公司 Y 
X{  
corporation bond 公司债券 A
[,"jh  
corporation stock 公司股证；地方债券〔英国〕 #pn AK  
corporation tax 公司税 7Caap/L:  
correction phase of stock market 股市调整期 [t=+$pf(-  
Correctional Services Industries Suspense Account 惩教工业暂记帐 PQ#-.K  
corrective affidavit 修正遗产申报誓章 @/2wmza%2  
correspondent bank 代理银行 ?bYQZJ>&  
Cosmos Finance Limited 宇宙财务有限公司 _TcQ12H 5<  
cost 成本；费用；价格 N{z(|2{A#  
cost centre 成本中心 4y}a,  
cost competitiveness 成本竞争力 jxOVH+?l%  
cost control 成本控制；成本管理 .Fz6+m;Z  
cost convention 原值成本法；成本惯例 VKfHN_m*  
cost effectiveness 成本效益；经济效益 ~4X!8b_  
cost efficiency 成本效率 LYT<o FE-  
cost element 成本要素 2+Y`pz47W  
cost flow 成本流转 7ofH@U  
cost input 投入资金 @DKl<F  
cost management information system 成本管理资料系统 \
hD bv5  
cost of an asset 资产成本 nk,Mo5
iqV  
cost of borrowing 借贷成本 "ZB`fNE  
cost of capital 资本成本；资金成本 /@}# KP=  
cost of installation 安装费 jP6G.aiO  
cost of issue 招股费用；发行股份费用 /%'7sx[p  
cost of living 生活费用 $zA[5}{ZtQ  
cost of transmitting 传送费用 H9m2Whq  
cost overrun 成本超支 LO*a>9LI  
cost price 成本价格 {
ZI6!zh'  
cost price structure 成本价格结构 ,r,;2,;6nd  
cost to the revenue 政府收入的损失；政府减少的收入 Fm~}A4  
cost-benefit analysis 成本效益分析 >h-6B=  
cost-benefit study 成本效益研究 5*'N Q010  
cost-book company 以成本帐原则组成的公司 w}<I\*\`!  
cost-effectiveness analysis 成本效益分析 e7AI&5Eg{  
costing 成本计算；成本计算法 zQ^[=siZ}  
costing and pricing policy 成本及定价政策 c)~|#v  
costing exercise 成本计算工作 X"59`Yh  
costing review 成本检讨 %ycT}Lu  
cost-of-living allowance 生活津贴 qGUe0(
  
cost-of-living index 生活指数；生活费用指数 APm[)vw#f  
cost-plus pricing 成本加成定价法 0`zq*OQ  
cost-push inflation 成本推动的通货膨胀 J-?(sjIX  
cost-recovery basis 收回成本的原则 =umS^fJ5`  
cost-related charges 依成本而定的收费 *njB fH'
 
cost-related fee 依成本而定的收费 Ev ,8?  
co-surety 共同担保人 iEO2Bil]  
co-trustee 共同受托人 :iiTz$yk  
cotton futures 期棉 hpKc_|un  
Council of SEHK 联交所理事会 I9&<:`  
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 Lh$ac-Ct  
counterclaim 反申索 &,|uTIs  
counterfoil 联页〔收据〕；存根〔支票〕；票根 I4ct``Di  
counter-guarantee 反担保 #Ih(2T i  
counter-inflationary policy 反通货膨胀政策 G?
(:Z=  
countersignature 副署签名；连署签名 ZI]K+jza  
country debt provisioning 债务国坏帐准备 )Em,3I/.l  
country of beneficial ownership 实益拥有国 AMfu|%ZL  
coupon 息票；赠券 #Jb$AA!z  
coupon rate 息票利率 k
(^b  
cover 保证金；承保范围；补仓 t$%}*@x7  
cover note 临时保单 l'R`XGT  
cover short position 补仓；填平空仓 S(xA}0]  
coverage 保额；承保范围 K",]_+b  
covered call 备兑认购期权 j0M;2 3@[  
covered option 备兑期权 2l%iXK[  
covered warrant 备兑认股权证 6-}9m7#Y  
crash 狂泻；暴跌；崩溃 |,f6c Omf  
creation of new heads and subheads 开立新总目及分目 CtxK{:  
credit 信用；信贷；信用证；贷项
KwyXM9h6=  
credit advice 贷项通知书 (P_+m#  
credit agency 征信所；信用调查机关 P1jkoJ  
Credit Agricole Indosuez 东方汇理银行 [a6lE"yr  
credit arrangement 信贷安排 sNTfRPC
 
credit balance 贷方结余 0$ EJ4  
credit card 信用卡 6P$q7G  
credit card scheme 信用卡计划 IC42O_^  
Credit Commercial de France 法国商业银行 ;^]F~x}  
Credit Committee 贷款委员会 3<lDsb(}0A  
credit control 信贷管制 8ttw!x69)_  
credit conversion factor 信贷换算因数 (ZJ_&8C#  
credit easing 放宽信贷 v]sGdZ(6-  
credit exposure 信贷风险 {[dqXG$v `  
credit facility 信贷安排；信贷融通；信用透支 XoOe=V?I )  
Credit Guarantee Scheme 信贷保证计划 $S/8T  
credit item 贷项 uEY5&wX`  
credit limit 信贷限额 {^iV<>J  
Credit Lyonnais 里昂信贷银行 Ja2.1v|r.  
Credit Lyonnais Hongkong (Finance) Limited 香港里昂财务有限公司 ?,[w6O*  
credit rating 信贷评级 zSO9 U  
credit rating agency 信贷评级机构 SuSZ,>  
Credit Review Committee [Hong Kong Monetary Authority] 信贷检讨委员会〔香港金融管理局〕 xDS9gGr  
credit risk 信贷风险 &bNj/n/  
credit sale 赊销；赊售 4
8VsHqG  
credit side 贷方 ,$>Z= ~x*  
credit squeeze 信贷紧缩；收紧信贷 .l!Z=n|  
credit to... 记入……帐目 a1&^P1.  
credit to be given against tax 税款抵免 u^$ CR  
credit transfer 信贷转帐；信用转帐 G})mw  
credit union 储蓄互助社 *{bqHMd4L  
Credit Union League of Hong Kong 香港储蓄互助社协会 "`wq:$R  
creditor 债权人 WJWrLu92\U  
creditor's petition 债权人的呈请书 oc3/ IWII  
creditworthiness 信誉；信用可靠程度 wO9<An  
creeping inflation 爬行式通货膨胀；温和通货膨胀；渐升通胀 bBf+z7iyc  
criminal bankruptcy 刑事破产 l;fH5z  
criminal bankruptcy order 刑事破产令 'lF|F+8   
criminal bankruptcy petition 刑事破产呈请书 TnrMR1Zx  
criterion for credit 授信原则 6 9Cxh  
critical path analysis 关键路线分析法；要径分析法 rv[\2@}  
cross rate 套价；套汇汇率；交叉汇率 go@}r<B$  
cross-currency settlement risk 跨国货币结算风险 ueOvBFgZ  
crossed cheque 划线支票 ~a}pYLxl  
crossed trade 交叉买卖；交叉盘买卖 qi$8GX=~r  
Cross-Harbour Tunnel Passage Tax 海底隧道使用税 8~bPoWP  
cross-holding 相互持股；交叉持股 g|oPRC$I'  
cross-margining 跨市场保证金制度 }% =P(%-  
cross-referencing system 相互参照系统 okW3V}/x/z  
cross-subsidization 互相资助；互相津贴 gVc[`(@h  
Crown Agent 英联邦代办 "#()4.9  
crude activity rate 粗略经济活动率 }`X$ '  
crude econometric model 粗略计量经济模式 !}%giF$-  
culpable insider dealing 应受谴责的内幕交易 YY9q'x,w  
cum dividend 连股息 VmW_,  
cumulative appreciation 累积升值；累积增值 "T'!cy  
cumulative deficit 累积赤字；累积亏损 A,osrv  
cumulative dividend 累积股息 t t=$:}A  
cumulative financial position 累积财政状况 />?d 2?  
cumulative realized investment 累积的已实现投资 X$aMf&x  
currency 货币 !dGgLU_  
currency adjustment factor 货币调整因子；币值调整因素 = 2k+/0ZbP  
currency board arrangement “货币发行局”制度 mnePm{  
Currency Board Operations Sub-Committee 货币发行委员会 qy!G&  
Currency Committee [Hong Kong Futures Exchange Limited] er_aol e  
货币委员会〔香港期货交易所有限公司〕 W^x[maz  
currency crisis 货币危机 a36<S0R  
currency denomination 货币面值 :p{iBD
A  
currency futures 货币期货；外汇期货 .F]6uXd  
currency futures contract 货币期货合约；外汇期货合约 {|fA{ Q_R  
currency in circulation 流通货币 P>H'od  
currency matching 货币配对 OygYP  
currency note 纸币；钞票 k$hWR;U  
currency option 货币期权 1+^c
3Dd`  
currency swap 货币掉期；货币互兑；货币互惠信贷 I%ez_VG  
currency warrant 货币认兑证；货币认股权证 1ayxE(vMcX  
current account 往来帐户；支票户口；经常帐目 FvkKM+?F  
current assets 流动资产 lfhB2^^  
current domestic value 现行本地价格 PU8R 0r2k\  
current liabilities 流动负债 rScmUt  
current market price 当时市价；现时市价 SSzOz-&GA  
current price 当时价格；现时价格 Qcw/>LaL:  
current price series 当时物价计算数列 }>j$Wr_h  
current year rules of assessment 当年度评税规则 5Hr"}|J<8  
cushion 缓冲；缓冲时限〔债券〕 27MgwX NQ  
cushion of liquid assets 流动资产缓冲额；速动资产缓冲额 !vsUL-  
custodian 保管人 j8PK\j[  
custodian trustee 保管受托人 .
VI2V-Q  
custody 保管 Q|0[B4e^:  
customer 客户 F2u{Wzr_@  
customer lending 客户贷款 !,\]> c  
customer statement 客户对数单；客户结单 CV`  I.  
cut loss “斩仓”；减少损失 NZl
0sX.:  
cut margin “斩仓” ;%U`P8b!  
cut-off date 截止日期 @M(vaJB8u  
cut-throat competition 割喉式竞争；恶性竞争 # OJD<=")  
cycle of activity 活动循环；商业循环 R4o_zwWgPw  
cyclical fluctuation 周期性波动 $`uL^ hlj]  
cyclical inflation 周期性通货膨胀 FNUue  
cyclical nature of the economy 经济的周期性情况 8\[6z0+;  
(BJs6":BFe  
D.A.H. Private Bank Limited安新私人銀行有限公司 K <0ItNv  
Dah Sing Bank Limited大新銀行有限公司 ?(mlt"tPk  
Dah Sing Finance Limited大新

顶 FL-sXg  
3s"x{mtH  
知识太多了 iE>T5XV8$B  
`Fnt#F}  
要慢慢看 iku) otUc  
谢谢斑竹了