一些有用的会计术语C

C: M&` b\la  
7,5Bur  
calendar year figure 历年数字 ;2l|0:  
call 催缴通知；认购期权 q0VR&b`?>D  
call deposit 通知存款；活期存款 \"6?*L|]  
call loan 短期同业拆借；通知贷款 /^=8?wK  
call margin 补仓；追加保证金 |X;|=
.  
call market 短期同业拆放市场 /-
Z}=  
call money 短期同业拆借；活期贷款 *g[MGyF"  
call option 认购期权；看涨期权 CO`?M,x>  
call price 赎回价格；提前赎回价 nfksi``Vq  
call warrant 认购认股权证；回购认股权证 #O^%u,mJj  
callable share 可收回股份；可兑付股份 eD!mR3Ai@D  
called up share capital 已催缴股本 #M@~8dAH}M  
Canadian Dollar [CAD] 加拿大元 Ix+eP|8F  
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 B0D  
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 #|=Q5"wU  
cancellation price 取消费 T}59m;I  
cap 上限 lE
Sv  
capital 资本；资金 ji.T7wn1u  
Capital Accord 《资本协定》 oqbhb1D1<  
capital account 资本帐；非经常帐 2=uwGIF  
capital account commitment balance 资本帐承担额结余 c/E'GG%Q%  
Capital Adequacy Directive [CAD] 《资本充足指引》 4))N(m%3F  
capital adequacy ratio [CAR] 资本充足比率 i@mS8%|l  
capital allowance 资本免税额 ]Hg6Mz>Mj  
capital alteration 资本变更 
U'@ ![Fp  
capital and liabilities ratio 资本负债比率 1@n'6!]6O  
capital and liquidity requirement 资本与流动资金的规定 Sg*+!  
capital appreciation 资本增值 V&7NN=  
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〕 $i%#fN  
capital assets 资本资产 UjS+Ddp  
capital at risk 风险资本 DMlr%)@{  
capital base 资本基础；资金基础 R]3j6
\  
capital charges 资本支出；资本费用 %F\.1\&eE  
capital commitment 资本承担 g)7@EU2  
capital contribution certificate 出资证明书 *Sps^Wl  
capital convergence 划一资本充足比率 hDXaCift  
capital cost 资本成本；建设成本；建设费用 e8S4=W  
capital cover 资本保证 S_?sJwM  
capital deficit 资本亏绌；资本赤字 }46Zfg\T6n  
capital divided into shares 资本分成股份 3n~O&{  
capital element 资本因素；资本部分 5+yy:#J]  
capital equipment 资本设备 }42Hhu7j  
capital expenditure 资本开支；非经常开支 aJ}hlM>  
capital expenses 资本费用 FmSE]et  
capital financing 筹集资本；以非经常收入支付非经常开支的结算 @km4qJZ  
capital flow 资金流量 EvH/d4V;  
capital formation 资本形成；集资 F}=_"IkZ  
capital formation figure 资本组合数字 QseV\;z  
capital fund 资本基金 %xr'96d  
capital gain 资本增益；资本增值 -fp/3-  
capital gains tax 资本增值税 ) ]DqK<-  
capital goods 资本财货；资本货物 cbl>:ev1h  
capital grant 非经常补助金；非经常拨款；建设补助金 %7QSBL  
capital grant cycle 建设补助金周期 QAAuFZs  
capital injection 注入资本；注资 En)Ptz#0  
capital input 投入资本 ;YSe:m*  
capital intensity 资本密集度 iiF`2  
capital intensive 资本密集 P+BGCc%);B  
capital investment 资本投资 O p1TsRm5L  
Capital Investment Fund 资本投资基金 m#[9F']Z`  
capital loss 资本损失 UA4c4~$S  
capital maintenance 资本保值；资本保留 LcB+L](  
capital market 资本市场；资金市场 [XttT  
capital market instrument 资本市场票据 [ r  
capital money 资本款项 Zu2`IzrG#  
capital money subject to a trust 信托财产资本 Bh'!aipk  
capital movement 资本流动 1rs.  
capital nature 资本性质 (E7"GJ  
capital outlay 资本支出 p3
Ozfk  
capital portion 资本部分 M?DZShkV_  
capital profit 资本利润 h(R7y@mp\0  
capital project 基本工程项目；非经常开支项目 bDudETl  
capital receipt 资本收入 Bex;!1  
capital redemption 资本赎回 ||fw!8E  
capital redemption business 资本赎回业务 pL!,1D!  
capital redemption contract 资本赎回合约 %?, 7!|Ls  
capital redemption reserve 资本赎回储备 ("F$r$9S  
capital reduction 资本减缩；减资 \o=9WKc  
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] #Hz9@H  
股本削减计划〔香港联合交易所有限公司〕 LT>_Y`5>  
capital repayment 偿还资本 m5&Ht (I%n  
capital reserve 资本储备；后备资本 ."gq[0_YS  
capital revenue 资本收益；非经常收入 ]uF7HX7
F  
capital spending 资本开支；资本支出；非经常开支 _|W&tB*  
capital stock 股本 vq.o;q /  
capital stock subscription 认缴股本；认购股本 IZm6.F  
capital subsidy 建设津贴；基本建设津贴 v#d(Kj  
capital subvention 非经常资助金 ~@*q8lC  
capital sum 资本额 Ook\CK*nKe  
capital tax 资本税 ah f,- ?S  
capital transfer tax 资本转移税 ;Z`a[\i':  
capital turnover 资本周转率 H }]Zp  
capital value 资本价值 lZ)6d
-vK  
capital works project 基本工程项目 4n@>gW  
Capital Works Reserve Fund 基本工程储备基金 s,f2[6\Y  
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 .ahY 1CO
 
capitalization 资本化；资本总额 ']fyD3N  
capitalization of interest 利息化作本金 i7PS=]TK\  
capitalized interest 化作本金的利息 .>}I/+n  
capitalized loan 转作资本的贷款 )Ute
 
capitalized value 资本还原值；资本化价值 EC0B6!C&7  
capitation grant 按人计算的补助金 gK;dfrU.8Y  
captive insurance business 专属自保保险业务 8+dsTX`|S  
car insurance 汽车保险 X@}7 #Vt  
Caribbean Development Bank 加勒比开发银行 0^Vw^]w  
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] SP<Sv8Okj  
意大利嘉利堡银行 b;d7mh4  
cartel 同业联盟；卡特尔 N\&VJc  
cartelized rates system 联营式利率制度 d*e8P ep  
cash 现金；现款 d}fd^x/  
cash accounting system 现金会计制度 /Dd x[P5p=  
cash acquisition 以现金投资所得的资产 _<jU! R  
cash allowance 现金津贴 BeQ'\#q,  
cash assets 现金资产 ?Fa$lE4  
cash at bank 银行现金；银行存款 h lc!}{$%8  
cash balance 现金结余 ": BZZ\!  
cash basis 现金收付制；收付实现制 9S17Lr*c  
cash basis accounting 现金收付制会计；收付实现制会计 0sKoNzE  
cash bonus 现金红利 FN/l/OSb  
cash book 现金出纳帐；现金簿 H1%o)'Kut4  
cash client 现金客户 M,p0wsj;  
cash commission rebate 现金回佣 -c1-vGW/  
cash compensation 现金补偿 w5)KWeGa  
cash contribution 现金承担额；现金分担额 YU0pWM  
cash cost 直接费用；现金成本 Q.7X3A8  
cash coupon 现金礼券 v(JjvN21  
cash credit 现金信贷 S1)g\Lv  
cash deficit 现金赤字 U?|A3;,xh  
cash deposit and withdrawal 现金收支 S{bp'9]$y  
cash disbursement journal 现金支出日记簿 3AR'Zvn  
cash disbursement slip 现金支出传票；现金支出单 %rnRy<9  
cash flow 现金流量；银根 .Jg<H %%f  
cash flow lending 流动现金放款；无抵押融资 6tP!(  
cash flow statement 现金流量表；现金流动表 ~2XGw9`J2  
cash flow surplus 现金流量盈余 |B$JX'_  
cash in hand 库存现金；手头现金 `FNU- I4s  
cash in till 备用现金 QD^=;!  
cash in transit 运送中现金；在运现金 G@~
e:v)  
cash input 投入现金 WuF\{bUh  
cash input figure 现金投入数字 hUp3$4w  
cash limit 现金支出限额；现金限额 i=>`=. ~  
cash margin 现金保证金 Wt!;Y,1s  
cash market 现货市场；现金交易市场 `WC4:8  
cash offer 现金要约；现金补偿额 XAF]B,h=  
cash payment 现金付款；现金支付 JUDZ_cGr  
cash position 现金头寸 xOg|<Nnl  
cash price 现金价格 hHcevSr  
cash receipts journal 现金收入日记簿 rk,64(   
cash receiving slip 现金收入传票；现金收入单 1 rbc}e  
cash settlement 现金结算 ~ W8 M3(^  
cash surplus 现金盈余 54TWFDmGi  
cash with order 订货付现；凭票即付 !f/^1k}SR  
cashier's order 银行本票 l,A\]QDvl  
cashier's order outstanding 未承兑的银行本票 GbMu;CA  
cash-limited subhead 有现金支出限额的分目 jamai
8  
cash-sweep 现金彩票活动 G+C{_o#3  
casual client “散客”；“散户” E6G;fPd= E  
CCASS Depository 中央结算系统证券存管处 5qqU8I  
CCIC Finance Limited 中芝兴业财务有限公司 kIt1kw  
cedant 分出者 e2;=OoBK  
ceding company 分出公司 ?&1%&?cg9  
ceding insurer 分出保险人 (lYC2i_b#  
ceiling 上限 V)`Q0}  
ceiling price 最高限价 5y0LkuRR:  
central bank 中央银行 QiRx2Z*\  
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 5HvYy *B/  
central banking 中央银行业务
Ai)Q(]  
central banking function 中央银行职能 Pff-eT+~m  
Central Clearing and Custodian System 中央结算及托管系统 G
Wj !n  
Central Clearing and Depository System 中央结算及存管系统 m]=G73jzO  
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 ={190=\9  
central clearing house 中央结算所 \4*i;a.kU  
central clearing system 中央结算制度；集体交收系统 =*y{y)B^g  
central custody system 中央托管系统 G jrN1+9=  
central depository 中央存管处 ?PB}2*R  
central depository system 中央证券存管制度 e
<Oz%  
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 6ESS>I"su  
central rate 中央汇率；中心汇率 Pc~)4>X<  
Central Registration Hong Kong Limited 香港中央证券登记有限公司 GCcSI;w  
Central Tender Board 中央投标委员会 )GC[xo4bg  
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统；世达结算系统 yaX%<KBa\  
centralized budgetary and payments system 集中预算及支付制度 .N#grk)C  
centred 12-month moving average 十二个月定位移动平均数 1b!
5h  
certificate of approval 批准证明书
zfml^N  
certificate of beneficial entitlement to property 资产权益证书 #: ,X^"w3  
certificate of compliance 合格证明书；合约完成证明书 etP`q:6^c  
certificate of deposit [CD] 存款证 d k|X&)xTJ  
certificate of exemption from estate duty 豁免遗产税证明书 hJ V*  
certificate of incorporation 公司注册证书；法团注册证书 I)G.tJZ e  
certificate of incorporation of registered trustees 注册受托人法团证书 ~BI! l  
certificate of indebtedness [CI] 负债证明书 O}Do4>02  
certificate of insurance 保险证书 90$`AMR  
certificate of interest 权益证明书；息票 `jDmbD +=  
certificate of means 资产证明书 jBd9 $`  
certificate of participation 参与证明书 (]<G)+*  
certificate of payment of profits tax 缴付利得税证明书 ou&7v<)x4  
certificate of preference 特惠税证 Z:MU5(Te  
certificate of rateable value 应课差饷租值证明书 QV%eTA  
certificate of registration 登记证书；注册证明书 C1~Ro9si  
certificate of satisfaction 清偿证明书 04z2gAo  
certificate of transfer 转让证明书 _~ 7cn  
certificate to bearer 不记名证明书 h"Q&E'0d  
certification 核证 0`e- ;  
certification fee 核证费 kI$X~s$r  
certified cheque 经银行证明可兑现的支票 &T-udgR9  
certified public accountant [CPA] 执业会计师 :cTwp K  
certified statement 经证明的报表 =CO#Q$
 
cessation of business 停业 ch}(v'xv(  
cession 分保 ~E7=c3:"  
C.F. Finance Company Limited 浙一财务有限公司 O7I|<H/gVE  
chance 机会；中彩机会 !O8vr4=  
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 D'Sdz\:4  
change of domicile 迁册 YPav5<{a  
change to estimates 修订预算 b;sjw5cm_  
change to the approved estimates of expenditure 核准开支预算的变动 $;+`sVG  
charge 费用；押记；抵押 YJrZ  
charge number 税单号码 $yg}HS7HC  
charge on assets 资产的征税 30/(  
charge upon general revenue 从政府一般收入中拨款支付 l.i&.;f  
chargeable 可予征收；应课税的 ag$UNV  
chargeable agreement for sale 可予征收印花税的买卖协议 V?Zvu9b&  
chargeable income 应课税入息 w-MnJ(r  
chargeable normal trading receipt 应课税的一般营业收入 $
X;fz)u  
chargeable profit 应课税利润 I"+;L4o`  
chargeable to tax 应课税 o%A
@ OY  
charged to... 记入……帐目 =2[cpF]  
chargee 承押记人 e c`3
Qw  
charge-holder 受押人 M0%):P?x  
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 dmD':1  
charging order 押记令 ojd/%@+u+Y  
chargor's right 押记人的权利 
i'9  
charitable donation 慈善捐款 *tT}y(M  
charitable trust 慈善信托 _nj?au(@`Y  
charity property 慈善财产 N~ XzgI  
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 ~8EG0F;t  
charter 章程；特许权 SNd]c  
charter of incorporation 成立章程 m/0t; cx  
chartered accountant 特许会计师 Hv1d4U"qM  
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 aKC3T-  
Chartered Institute of Public Finance and Accountancy [United Kingdom] R3$
eq )  
特许公共财政及会计学会〔英国〕 `W[oLQ  
charterer 承租人 8f|  
Chase Manhattan Asia Limited 美国大通亚洲有限公司 .HG0%Vp  
Chase Manhattan Bank 美国大通银行 g=:C/>g  
chattels 实产 ~z!U/QR2  
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 =`
rESb[  
Che Hsing Finance Company Limited 浙兴财务有限公司 >g6:{-b^a  
check-and-balance system 制约平衡制度 Os1(28rl  
Chekiang First Bank Limited 浙江第一银行 LE!3'^Zq  
cheque 支票 c>r0N[  
Chiao Yue Finance Company Limited 侨裕财务有限公司 j=d@Ih*  
Chiba Bank, Ltd. 千叶银行 R '/Ilz`  
Chicago Board of Options Exchange 芝加哥期权交易所 q$s0
zqV5  
Chicago Board of Trade 芝加哥交易所 W%.Kr-[?`o  
Chicago Mercantile Exchange 芝加哥商品交易所 nMXSpX>!|  
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 ;^FV  
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 P$D1kcCw  
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 70m}+R(`  
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 I/MYS5}
 
child allowance 子女免税额 o$YL\ <qp  
China & South Sea Bank Limited 中南银行 )fR'1_  
China Affairs Committee [Hong Kong Futures Exchange Limited] z&d&Ky  
中国事务委员会〔香港期货交易所有限公司〕 =8fp4#]7  
China concept stock 中国概念股 q=E<y  
China Construction Bank 中国建设银行 \ey3i(
(L  
China Development Division [Stock Exchange of Hong Kong Limited] WrL&$dEJ?M  
中国发展科〔香港联合交易所有限公司〕 nYMdYt04sl  
China Economic News 《中国经济新闻》 -pc*$oe  
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 )}7rM6hv  
China State Bank Limited 国华商业银行 y#^d8 }+  
Chinatrust Commercial Bank, Limited 中国信托商业银行 m4|9p{E  
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 pNI=HHx  
Chinese Bankers Club, Hong Kong 香港银行华员会 H{`S/>)[   
Chinese Banks' Association 香港华商银行公会 s&!g )  
Chinese Gold and Silver Exchange Society 金银业贸易场 4?,N;Q  
Chinese New Year bonus 年奖；年终花红 =g$%.  
chit fund 银会 3
ePG=^K^  
Chiyu Banking Corporation Limited 集友银行有限公司 ED @9,W0  
Chiyu Finance Company Limited 集友财务有限公司 =\?KC)F*e  
Cho Hung Finance Limited 朝兴金融有限公司 NS;,(v{*N  
choses in action 无形动产；据法权产 'ac %]}`-  
chronological book 序时帐簿 J(VJMS;_  
Chubu Securities Finance Company 中部证券金融公司 k 0z2)
3L  
Chung Khiaw Bank Limited 崇侨银行 `$7j:<c=  
Chung Nan Finance Company Limited 中南财务有限公司 _CBG?  
Chuo Trust & Banking Co., Ltd. 中央信托银行 TB4|dj-%  
Chuo Trust Asia Limited 中央信托亚洲有限公司 HkD6aJ:kA!  
Citibank, N.A. 万国宝通银行 5EIh5Y EU>  
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 6fQNF22E  
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务（香港）有限公司 ,l#Ev{  
Citicorp International Limited 万国宝通国际有限公司 1pVagLlb:7  
civil debt 民事债项 Qq(/TA0$-  
Civil Service Pension Reserve Fund 公务员退休金储备基金 kb]PWOz  
claim 申索；索偿；债权 A$Mmnu%  
claim equalization fund 申索平衡基金 hdp;/Qz&  
claim for refund of property tax 申请发还物业税 k/?5Fs!#  
claim of debt 债权申索 DDyeNuK  
claim on bank 对银行的债权 aRdzXq#x  
claim to dividend 摊还债款申索 [*Nuw_l  
claimant 申索人；索偿人 htj:Z:C`  
claims statistics 申索统计数字 iF?4G^  
class of insurance business 保险业务类别 D$+9`  
class of property 财产类别 F$7>q'#  
claw-back 递减率 8<z+hWX=4  
clearance cost 清拆成本 0qqk:h  
clearing 结算；票据交换；清算 Va"Q1 *"  
clearing account 结算帐户 ~oy=2Q<Z  
clearing and settlement system 结算和交收系统 \wEHYz  
clearing balance 结算差额 $'}rBPA/  
clearing bank 结算银行 ;fw}<M!6  
clearing cheque 交换支票 X?&(i s  
clearing house 结算所；票据交换所 7)tkqfb]  
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 jT>G8}h  
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 S=B?bD_,c  
clearing member 结算会员 3DRJl,v  
Clearing Members' Fund 结算会员基金 Fcz7   
clearing participant 结算参与者 Z:9xf:g*  
clearing rebate 结算费用的回佣 ,RjE?M%  
Clearing Rules [SEHK Options Clearing House Limited] Oo^kV:.)  
《结算规则》〔联交所期权结算所有限公司〕 q#B=PZ'NA  
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 Vea2 oQq  
Clerk to the Board of Review 税务上诉委员会书记 !Hq$7j_  
client 客户；委托人；当事人 Z0HfrK#oU  
client agreement 客户协议 KT$Za
  
client confidentiality 客户保密的责任 @yp#k
>  
client money 客户款项 V>D8l @  
client statement 客户结单 *?bOH5$@Nw  
clients fund 客户资金 D$@5$./  
close 结算；收市；收盘 q@k/"ee*?  
close a position 平仓；轧平头寸 c\A 4-08  
close company 股份不公开的公司 K!W7a~ @  
close higher 收市时价位较高 U; -2)+  
close lower 收市时价位较低 T_iX1blrgh  
close mixed 收市时荣辱互见 rlxZ,

]ul  
close of exchange 交易所停市 hOFC8g  
close of financial year 财政年度终结 skrdL.5  
close out 平仓 h</,p49gM  
close out a long position 平长仓 HiAj3  
close out a short position 平空仓 c8z6-6`i0  
close steady 收市时价格稳定 6Qtyv  
close the gap 弥补差距 KU$:p^0l;*  
closed position 平仓 bu0i#  
closed-end investment corporation 股份固定的投资公司 Kk.a9uKI}  
close-out price 抛售价格 0O>T{<
 
closing account 决算帐户 U{1%ldOJ%  
closing balance 期终结余；收市结余 Me;XG?`  
closing price 收市价；收盘价 Q1kZ+b&  
closing quotation 收市价；收市行情 ~mBY_[_s=  
closing rate 收市汇价；收盘汇率 +
O$`8a)m  
closing transaction 平仓交易 gXJtk;  
clothing levy 成衣税 }%75Wety  
club deposit 零存整付存款 jk(tw-B  
Code of Aid 《资助则例》 u~rPqBT{d3  
Code of Banking Practice 《银行营运守则》 aH/8&.JLi  
Code of Best Practice [Stock Exchange of Hong Kong Limited] {L'uuG\9U  
《最佳应用守则》〔香港联合交易所有限公司〕 J:Mn5hdK=  
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕；《操守准则》〔香港期货交易所有限公司〕 osM[Xv  
Code of Conduct for Persons Registered with the Securities and Futures Commission M!i["($_  
《证券及期货事务监察委员会注册人操守准则》 %-?k [DL6  
code of practice 实务守则；经营守则；执业守则 SfSWjq  
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 SI`ems{1>c  
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 /,d]`N!  
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 C6"{-{H  
Code on Pooled Retirement Funds 《集资退休基金守则》 @\U;?N~k  
Code on Share Repurchases [Share Repurchase Code] ]hMs:$}  
《公司购回本身股份守则》〔《股份购回守则》〕 |@W|
nbAfX  
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 E]w2 {%  
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 Cl6P,C  
co-debtor 共同债务人 rS>@>8k2,  
co-financing scheme 共同融资计划 :>CD;  
cognizance 证明令 ''^2
rF^  
coin 硬币 (N6=+dNY  
coin replacement programme 硬币取缔计划 ajCe&+  
coin set 套装硬币 ^*G UcQ$  
coinage 硬币 cb=ixn  
Coinage Security Fund 硬币发行基金 ~@#s<a,%;  
cold call 主动与准客户接触 kfY. 9$(d  
collapse in prices 价格下泻；价格下挫；价格暴跌 ;.66phe  
collateral 抵押品 !c"EgP+  
collateral bond 担保债券 g-pEt#  
collateral loan 抵押贷款 7aS%;EU  
collateral security 附属抵押品 :jy}V'bn$  
collection 征收；收取 AvVPPEryal  
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 RD6>\9  
collection of betting duty 收取博彩税 XL/V>`E@  
Collection Office [Inland Revenue Department] 收税处〔税务局〕 zr ~4@JTS  
collective consumption 集体消费 e%km}m
A  
Collector 收税主任 |J"\~%8  
Collector of Rates 差饷征收官 Z*R~dHr   
Collector of Stamp Revenue 印花税署署长 }ssP%c]  
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 m2%n:  
combined surplus 合并盈余 tUksIUYD\  
combined visible and invisible trade account 有形及无形贸易合并帐目 mg< v9#  
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 _Tf
 %<E  
commemoration coin 具纪念性的硬币 B?db`/G9  
commencement of winding-up 清盘开始 )EK\3q  
commerce and industry sub-index 工商分类指数 HBNX a  
commercial activity 商业活动 VtzBYza  
commercial bank 商业银行 }tW1\@ =  
Commercial Bank Act of Norway 《挪威商业银行法》 >}bkX 6c5  
Commercial Banks Law 《商业银行法》 SmS6B5j\R  
commercial borrowing 商业借款 9!PM1<p  
Commercial Code of Japan 《日本商法》 vjVa),2  
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 _H@8qR  
commercial invoice 商业发票 eNK6=D|  
commercial letter of credit 商业信用证 )xL_jSyh  
commercial loan 商业贷款；商业放款 HqI[]T@  
commercial paper 商业票据 k$.l^H u  
commercial paper market 商业票据市场 .]0:`Y,;  
commercial registry 商业登记处 %EYh*g{G  
commercial return 商业回报 8PqlbLo1  
commercial sale 商业销售 r3Kx  
commercialization 商品化 E<p<"UjcCJ  
commercially viable 具商业利益；有利可图 v+i==vxg  
Commerzbank AG 西德商业银行 <O41M\,  
commission 佣金；委员会 9 ge'Mo  
Commission des Operations de Bourse of France 法国证券事务监察委员会 S"fqE%  
commission house 佣金行；代办行 "AlR%:]24~  
commission payable 须付的佣金 [B^V{nUBc  
commission rebate 佣金回扣 A9WOu*G1O  
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 ('`mPD,  
Commissioner of Banking 银行监理专员〔银监专员〕 VrKLEN\  
Commissioner of Estate Duty 遗产税署署长 djn<Oc`  
Commissioner of Inland Revenue 税务局局长 S] 4RGWn  
Commissioner of Insurance 保险业监理专员 -j^G4J  
Commissioner of Rating and Valuation 差饷物业估价署署长 <J]N E|:  
commitment 承担；已承担的开支；承担额；承担项目 !95Q4WH-@  
commitment fee 承诺费 {M23a _t\  
Committee of the Hong Kong Association of Banks 香港银行公会委员会 - v=ndJ.  
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 SbobXTbG  
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 /GA-1cS_(  
Committee on Payment System [Hong Kong Monetary Authority] BOl*. t  
支付系统委员会〔香港金融管理局〕 qvs[Gkaa@  
Committee on Unit Trusts [Securities and Futures Commission] z-|d/#h  
单位信托委员会〔证券及期货事务监察委员会〕 V.!z9AQ  
Commodities Dealers' Deposit Fund 商品交易商按金基金 R_IT${O  
Commodities Trading Commission 商品交易事务监察委员会 0a+U >S#  
commodity 商品 v){X&HbP  
commodity classification 商品分类法 ZV!*ZpTe~  
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 km}E&ao  
commodity dealer 商品交易商 b:&=W>r  
commodity exchange 商品交易所 O_D;_v6Ii+  
Commodity Exchange Compensation Fund 商品交易所赔偿基金 3ZAzv en  
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 =I$:-[(  
commodity flow method 商品流动法；商品流通法 oTeQY[%$  
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 I^QB`%v5  
commodity futures contract 商品期货合约 OQ<NB7'n0A  
commodity market 商品市场 =Q8$O 2TW  
commodity tax 商品税 &RlYw#*1.  
commodity trading adviser 商品交易顾问 tY?evsVgz  
commodity trading adviser's representative 商品交易顾问代表 r+nhm"9  
commodity trading advisory contract 商品交易顾问合约 mW."lzIl  
commodity warrant 商品期权证 D|8h^*Ya  
commodity-based investment 以商品为基础的投资 ^p~3H  
common fund 共同基金 $t>ow~Xi  
common property 分权共有财产 EkP(]F  
common share 普通股 e)4L}a  
common stock 普通股 Byns6k  
Commonwealth Bank of Australia 澳洲联邦银行 (PnrY~9  
Commonwealth Development Corporation 英联邦发展公司 <-|g>  
Commonwealth Finance Ministers Conference 英联邦财长会议 -PHqD  
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 zQx7qx  
Commonwealth income tax 英联邦入息税 7=4V1FS6i  
Commonwealth Preference 英联邦特惠制 1<f,>BQ+  
communal property 公有财产；公有产业 -\~x^5K  
communication expenses 通讯费用 x;/%`gKn8  
Community Preference 欧共体特惠制 h!1CsLd[  
commutation of pension 退休金的折算 o(5 (]bJ  
commuted gratuity 折算酬金
Jz)c|8U  
commuted pension gratuity 经折算的退休酬金 _+nlm5  
Companies Act [United Kingdom] 《公司法令》〔英国〕 y7#vH<  
Companies Handbook 《上市公司手册》 YRP$tz+ _  
companies inspector 公司检查员 a~;`&Uj  
Companies Liquidation Account 公司清盘帐户 f@J-6uQ7w  
Companies Ordinance: Information to be Included in a Rights Issue Prospectus u}KEH@yv  
《公司条例：供股章程须载有的资料》 E9S&UU,K  
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》 51x)fZQ  
Companies Registration Officer 公司注册主任 f<( ysl1[  
Companies Registry 公司注册处 Og<UW^VR  
Companies Registry Trading Fund 公司注册处营运基金 GwZ(3  
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 s&WHKCb  
Company Formation and Enforcement Division [Companies Registry] )V*V

  
公司成立及条例执行部〔公司注册处〕 .cm$*>LW:x  
company in which the public are substantially interested 由公众拥有相当权益的公司 m_1BB$lyP2  
company limited by guarantee 担保有限公司 V s1Z$HS`  
company limited by shares 股份有限公司 /bv4/P  
company register 公司登记册 [ f`V_1d3  
company registration fee 公司注册费 V$<5`  
company with limited liability 有限法律责任的公司 b$'
}IWNV  
company's memorandum 公司组织章程 k-\RdX)E  
company's reserve 公司储备 mGqT_   
comparative advantage 比较优势；比较利益 421ol  
compensation 补偿金；赔偿 Gd%E337d  
Compensation Committee [Stock Exchange of Hong Kong Limited] \py \rI  
赔偿委员会〔香港联合交易所有限公司〕 qU,u(El  
compensation from insurance 保险赔偿 gEU|Bx/!=  
compensation fund 赔偿基金 TwXqk>J  
compensation fund levy 赔偿基金征费 
'`Iuf\  
compensation rate 补偿率
Q{+&3KXH  
Compensation Review Committee 赔偿检讨委员会 4q\bnt  
compensation scheme 赔偿计划 DJf!{:b)  
compensation trade 补偿贸易 *R6Ed  
compensation value 补偿值 \`M8Mu9~w  
compensatory payment 补偿付款 &?#G)suP  
competition and pricing strategy 竞争与定价策略 qA6;Q$  
competitive edge 竞争优势 /^<Uy3F[p  
competitive price 具竞争力的价格 >HY( Ij<  
competitive tender 竞争性投标 ^p433  
Compliance Committee [Stock Exchange of Hong Kong Limited] qE&R.I!o  
监察委员会〔香港联合交易所有限公司〕 0xYPK7a=L\  
component of expenditure 开支组成部分 >ps=z$4j*  
Composite Consumer Price Index 综合消费物价指数 &{c.JDO  
composite index 综合指数 ^xwnX=Np  
composite rating 综合评级 o1kY|cnGH  
composite return form 综合报税表 >3a<#s{%  
Composite Securities and Futures Bill 《证券及期货综合条例草案》 +bw>9VmG  
composite tax return 综合报税表 vC9Qe ]f  
composition 组合成分；债务重整协议 RrGFGn{  
composition of earnings 收益组合成分 ;NHZ
D  
compound increase 复合增加率；复合增长率 58@YWvAk  
compound interest 复利 6RLYpQ$+  
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 fGtUr_D  
comprador note 买办票据 /RzL,~]  
comprador order 买办付款令票 rv\m0*\<  
comprehensive income tax 综合所得税 7xIXFuu  
comptroller 审计主任 eiV[y^?  
compulsory liquidation 强制清盘 dyz)22{\!`  
compulsory winding-up 强制清盘 uwcm%N;I"  
computation 计算；计算表 {m)$b  
computational procedure 计算方法 ^T#bla893  
computer audit programme 电脑审计程序；电脑核数程序 tJ NJS  
concentrated position 集中持仓量 Oist>A$Z  
concentration risk 资金集中风险；集中融资风险 AUm"^-@x#>  
concept stock 概念股 a$*)d($  
concession 特许权；宽减措施；优惠 &]'{N69@d?  
concession contract 特许经营权合约 s?8vs%(l  
concessionary rate 优惠率 7)`U%}R  
concordat 协定；契约；国际监管条约 .m&JRzzV  
condition 条件 em+dQ15  
conditional endorsement 附有条件的背书 Pde|$!Jo  
conditional offer 有条件要约 \CP)$0j-&o  
conditional sale agreement 有条件售卖协议 [zO:[i 7  
conditions of tender 投标章程 Nm.
H
  
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》  {hzU  
conduct of business standard 业务操守准则 Pd<s#  
Confidentiality Understandings 保密谅解文件 K/,y"DUN&  
confirmation letter 确认书 *ydkx\pT  
confirmation of mail transfer 信汇证明书 sw={bUr6G`  
Confirmation of Payment 已缴税证明书 i:6`Rmz1.  
confirmed letter of credit 保兑信用证 mIK-a{?G  
confirming bank 保兑银行 =q1=.VTn  
confiscation order 没收令 J|9kWjOf+i  
connected transaction 关连交易 l
lCBqWn  
consensus capitalism 共识资本主义 q`HuVilNH  
conservative investor 保守投资者 o=t@83Fh5  
consideration 代价；对价；约因 -VqZw&"  
consideration issue [listing method] 代价发行〔上市方式〕 NtuO&{}i  
consideration other than cash 现金以外的代价 uANG_sX^n  
consignee 收货人；代售人 yJCqP=  
consignment 托运；寄售 .^aakM  
consignor 付货人；托运人；寄售人 S_E-H.d"  
consolidated account 综合帐目
kYlsjM  
consolidated account expenditure 综合帐目开支 7,MDFO{
n  
consolidated balance sheet 综合资产负债表 qqL :#]lV5  
consolidated cash deficit 综合现金赤字 ne]P-50  
consolidated cash surplus 综合现金盈余 Mbj{C  
consolidated enterprises sectorial index 综合企业分类指数 9{D u)k  
consolidated net earnings 综合净收益；综合净盈利 Tz\PQ)!  
consolidated net profit 综合净利润；综合纯利 {XHAQ9'  
consolidated policy 综合保单 WR&>AOWAD  
consolidated price 综合价格 FeW}tKH  
consolidated profit and loss account 综合损益帐；综合损益表 y$ L@!r/s  
consolidated public sector expenditure 公营部门综合开支 g[oa'.*OB  
consolidated revenue account 综合收入帐 +3a}~pW  
consolidated shareholders' fund 综合股东资金 b`%3>  
consolidation of shares 股份合并 m*Zq3j  
consolidation period 巩固期；“牛皮靠稳”阶段；大涨后的调整期 [y(DtOR  
consortium company 财团公司 eGwO!Lv}B  
consortium loan 银团贷款 iKJ-$x_5  
constant dollar figure 固定币值 6x'F0{U  
constant market price 固定市价 p<eu0B_
V  
constant price 固定价格 o!]muO*Rm  
constant price series 固定物价计算数列 -0Q
oVGw  
constant rate 固定比率 y*F !k{P  
constituent stock 成分股 InO;DA\  
constitution 章程；组织章程 9nM_LV  
construction output 建造产出量 9J3@8h p  
constructive trust 法律构定信托 (yx^zW7  
consultant accountant 顾问会计师 _Sq*m=  
consultant's fee 顾问费 1zGD~[M  
Consultation Paper on Proposed Regulation on Share Margin Financing  x7<2K(  
《监管股票按贷财务的建议谘询文件》 l}bAwJ?  
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability F@]9oF  
《有关联交所检讨董事资格的程序的谘询文件》 $U_M|Xa  
consumer behaviour 消费者行为 _>8rTk`/h  
Consumer Council 消费者委员会 ]u]BxMs  
consumer credit financing operation 消费者信贷业务 S/itK3  
consumer demand 消费者需求 "{;E+-/ aL  
consumer durables 耐用消费品 -wh?9?W  
consumer expenditure 消费开支 diz=|g=w  
consumer goods 消费品 ~'9\y"N1  
consumer market 消费市场 Silh[8  
consumer price 消费物价 %,1xOl4l  
Consumer Price Index [CPI] 消费物价指数 U<YcUmX  
Consumer Price Index (A) 甲类消费物价指数 fT2F$U  
Consumer Price Index (B) 乙类消费物价指数 F@tfbDO?  
Consumer Price Index Classification System 消费物价指数分类法 V0l"tr@  
Consumer Price Index Report 《消费物价指数月报》 K7 J RCLA  
Consumer Price Index series 消费物价指数系列 ( <e q[(  
consumer price inflation 消费物价上涨 u|mTF>L  
Consumer Representative Action Fund 消费者集体诉讼基金 2q NA\-0i>  
consumer sentiment 消费意欲 =*5< w  
consumer spending 消费开支；消费支出 EV'i/*v}\  
consumption expenditure 消费开支 ~Ydm"G  
consumption pattern 消费模式 f7SMO-3a  
consumption product 消费产品 ?u?Nhf %b  
consumption tax 消费税 +a'LdEp  
contango 交易延期费；延期交割费；期货溢价 QZm7 Q4  
contingencies warrant 紧急拨款令；应急支款授权书 3;O4o]`  
contingency 应急费用；意外开支准备金 B? aMX,1  
contingency allowance 应急准备金 8345 H  
contingency sum 应急费用；意外开支准备金 eJ%b"H!  
contingent assets 或有资产 4 Aj<k  
contingent debt 或有债权；待确定债务 S}b^_+UbP  
contingent interest 待确定的权益 O**
~ Tj  
contingent liabilities 或有负债 uq2C|=M-x\  
contingent profit 或有利润 *N|ak =  
contingent right 或有的权利 YNB7`:  
continue to hold a deposit 继续持有存款 j"A<qI  
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 l$&dTI<#  
continuing rent 连续租金 aXyFpGdb9  
continuing trustee 留任受托人 {pc (b  
continuous licensing system 长期持牌制度 Dv*d$  
Continuous Net Settlement System [CNS System] 持续净额交收系统 p9E/#U8A_  
contra account 对销帐户 *iN5/w{VG  
contra flow 资金回流 DDq?4  
contra item 对销项目 \ iA'^69  
contra transfer 对销转拨 mKqXB\<  
contract 合约 4?fpk9c{2  
contract for difference 差价合约 =)s~t|@v  
contract for service 服务合约 0v,fY2$c  
contract for settlement 平仓合约 PfsUe,*  
contract note 成交单据 =axuLP))  
contract of copartnery 合伙合约 m1e Sn |)7  
contract of indemnity 弥偿合约 /9A6"Z
 
contract of insurance 保险合约 @uz(h'~  
contract of reinsurance 再保险合约 Om*(dK]zHQ  
contract price 合约价格 ifNyVEHy  
contracting party 订约人；立约人；缔约国 x_x_TEyyh  
contractual agreement 合约协议 [C/{ru&E  
contractual commitment 合约承担 o`Af6C;Q  
contractual joint venture 合约式联营企业 qj/Zk[  
contractual mutual fund 合约互惠基金 2q(gWhcj  
contractual right 合约权利 "L;@qCfhO  
contractual savings fund 合约储蓄基金 D59q/@  
contributed surplus 实缴资本盈余 M
Gf*+!y,  
contribution 出资；供款；捐款；分担款项 O')=]6CQ*  
contribution account 供款帐户 /:^nG+  
contribution to gross domestic product 在本地生产总值中所占比率 J(K/z,4h  
contribution to investment 出资额 /1p5KVTKv  
contribution to pension fund 退休金供款 lcLDCt?  
contributor 供款人；出资人；捐助人 ~
MsHV%  
contributory 分担人 l=t/"M=  
contributory scheme 供款计划 M~7Cb>%<  
contrived cessation of business 有预谋的停业 o:&8H>(hn]  
control 控制权；控制；管制 8f1M
6GK?  
control of a company 公司的控制权；公司控股权 pN)x,<M
)  
control of business 业务的控制权 0y t36Du  
controlled company 受控制公司 Wx8:GBM$2  
controller 控制人；控权人；会计长 P*B@it  
controller of an authorized institution 认可机构控权人 lXF7)H&T  
controlling company 控股公司 c|(J%@B)  
controlling interest 控制权益；控股权益 LEOri=?RF  
controlling officer 管制人员 Uf|uFGb  
controlling officer's report 管制人员报告 eEfGH  
controlling shareholder 控股股东；持有控股权的股东 m+(g.mvK>  
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》 IdMwpru(  
conventional lending 传统放款；常规放款 ~-[!>1!%  
conversion 兑换；换算；转换〔证券〕 nW*cqM%+  
conversion factor 换算因数 pKpB  
conversion of stock 公债的转换 4:S]n19nq  
conversion rate 兑换率；换算率；转换价格〔证券〕 )HC/J-  
convertibility 可兑性；兑换性；自由兑换 OjAdY\ ]1  
convertibility undertaking 兑换保证 zc=G4F01  
convertible 可兑换；可换股 $U.|  
convertible currency 可兑换货币 Wz#Cyjo  
convertible debenture 可转换债权证 uY(8KW  
convertible loan stock 可转换股的债权股额 m?4hEwQxf  
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 .>#O'Z&q9  
conveyance 转易；转易契；财产转让证书 X.S<",a{qz  
conveyance of property 财产转让 c-5AI{%bl6  
conveyance on sale 售卖转易契 /V{UTMSz  
conveyancing fee 业权转易费 ,}]v7DD  
conveyancing scale charges 物业转易收费标准 PVH Or^  
cooling-off period 冷静期 NiWAJ]Z  
co-owner 共同拥有人；分权共有人 {aq)Y>o5:T  
co-partner 共同合伙人 .)$MZyo  
co-partnership 共同合伙 9Bw#VQ  
Copenhagen Stock Exchange 哥本哈根证券交易所 343d`FRa}  
core capital 核心资本 'tw
]jMD  
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons {J izCUo_'  
《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》 49M1^nMvoo  
Core Principles for Effective Banking Supervision [Basle Committee] h@NC#Iod  
《有效监管银行业的主要原则》〔巴塞尔委员会〕 #) :.1Z?  
cornering “夹仓”；轧空；囤积居奇 uV_%&P  
corporate borrower 借款公司；借款机构 1++g@8  
corporate business 公司企业；公司业务 lct  
Corporate Communications Department [Stock Exchange of Hong Kong Limited]
jd-ccnR l  
企业传讯部〔香港联合交易所有限公司〕 -z+,j(@  
corporate customer 公司客户 =f y|Dm74  
corporate dealer 公司交易商 
H7.l)'  
Corporate Finance Division [Securities and Futures Commission] [|1I.AZ{  
企业融资部〔证券及期货事务监察委员会〕 MTCfs~}m  
Corporate Finance (D.T.C.) Limited 协联财务有限公司 _~;%zFX  
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 {pH#zs4Y  
corporate governance 公司管治 u>.a;BO  
corporate income tax 公司所得税 8ta@@h  
corporate investment adviser 公司投资顾问 ]"HaE-`%  
corporate member 法团会员；公司会员〔香港联合交易所有限公司〕 ~a[/l  
corporate plan 公司计划 +pme]V|<  
corporate practice 执业法团 hXth\e\[{`  
corporate profits tax 公司利得税 J_Tz\bZ3)  
corporate savings 公司储蓄 N10U&L'w  
corporate service tax 公司服务税 ~?Ky{jah:^  
corporate signature 法团的签名 5 | ,b  
corporation 法团；公司 P9'` 2c  
corporation bond 公司债券 rkR5>S( 2M  
corporation stock 公司股证；地方债券〔英国〕 tF}^  
corporation tax 公司税 Lu.+J]Rz  
correction phase of stock market 股市调整期 jhf3(hx&F  
Correctional Services Industries Suspense Account 惩教工业暂记帐 u-,}ug|  
corrective affidavit 修正遗产申报誓章 -grf7w^  
correspondent bank 代理银行 U< Xdhgo?
 
Cosmos Finance Limited 宇宙财务有限公司 b{ xlW }S  
cost 成本；费用；价格 I:iMRvp  
cost centre 成本中心 8!Wh`n<  
cost competitiveness 成本竞争力 EZ .3Z`
 
cost control 成本控制；成本管理 Zf@B< m  
cost convention 原值成本法；成本惯例 2=NaqHt(  
cost effectiveness 成本效益；经济效益 6 Ln~b<I  
cost efficiency 成本效率 LZe)_9$  
cost element 成本要素 uB.kkkGZ M  
cost flow 成本流转 q/U-6A[0  
cost input 投入资金 &N/t%q  
cost management information system 成本管理资料系统  SW#/;|m  
cost of an asset 资产成本 U[f00m5{HV  
cost of borrowing 借贷成本 WV$CZgL  
cost of capital 资本成本；资金成本 rnj$u-8  
cost of installation 安装费 `9K5 ;]  
cost of issue 招股费用；发行股份费用 R*D<M3  
cost of living 生活费用 Yw3'9
m^  
cost of transmitting 传送费用 PmE)FthdP(  
cost overrun 成本超支 g) u%?T  
cost price 成本价格 q%dG>!  
cost price structure 成本价格结构 ~SQxFAto  
cost to the revenue 政府收入的损失；政府减少的收入 "g^i%  
cost-benefit analysis 成本效益分析 L/tn;0  
cost-benefit study 成本效益研究 ~< bpdI0  
cost-book company 以成本帐原则组成的公司 3MQZ)!6  
cost-effectiveness analysis 成本效益分析 c("|xe  
costing 成本计算；成本计算法 8O,\8:I#  
costing and pricing policy 成本及定价政策 h.>SVQzU  
costing exercise 成本计算工作 l}z<q  
costing review 成本检讨 #%p44%W  
cost-of-living allowance 生活津贴 >5~#BrpwG  
cost-of-living index 生活指数；生活费用指数 =WY'n l'  
cost-plus pricing 成本加成定价法 wI_@  
cost-push inflation 成本推动的通货膨胀 ~U&NY7.@  
cost-recovery basis 收回成本的原则 eTx9fxw  
cost-related charges 依成本而定的收费 !lgL=Ys(  
cost-related fee 依成本而定的收费
`3rwqcxA  
co-surety 共同担保人 uPz+*4+  
co-trustee 共同受托人 LBK{-(%  
cotton futures 期棉 h$l/
wn  
Council of SEHK 联交所理事会 XX~vg>3_  
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 V|MGG  
counterclaim 反申索 J2W-l{`r<  
counterfoil 联页〔收据〕；存根〔支票〕；票根 ~ 1h#  
counter-guarantee 反担保 LW]fme<V?  
counter-inflationary policy 反通货膨胀政策 `Y?VQ~ci
>  
countersignature 副署签名；连署签名 `-L?x2)U  
country debt provisioning 债务国坏帐准备 r.H`3m.0q  
country of beneficial ownership 实益拥有国 ^&
eF916H  
coupon 息票；赠券 BY6#dlDi  
coupon rate 息票利率 iNA3Y  
cover 保证金；承保范围；补仓 j?.F-a
r  
cover note 临时保单 V*4Z.3/E5  
cover short position 补仓；填平空仓 :X;G]B .  
coverage 保额；承保范围 fc9;
ZX7  
covered call 备兑认购期权 i<Vc~!pT  
covered option 备兑期权 EU?qLj':  
covered warrant 备兑认股权证 g<:Lcg"u  
crash 狂泻；暴跌；崩溃 uYU
Fxm  
creation of new heads and subheads 开立新总目及分目 D|LO!,=b  
credit 信用；信贷；信用证；贷项 b{
A[\ "  
credit advice 贷项通知书 +vh|m5"7I7  
credit agency 征信所；信用调查机关 u;`]U$Qq9  
Credit Agricole Indosuez 东方汇理银行 T+0=Ou"N  
credit arrangement 信贷安排 7AqgX0)  
credit balance 贷方结余 _ .vG)  
credit card 信用卡 !Z!)$3bB  
credit card scheme 信用卡计划 TrjyU  
Credit Commercial de France 法国商业银行 _\WR3Q!V  
Credit Committee 贷款委员会 bwsKdh  
credit control 信贷管制 8MJJ w;  
credit conversion factor 信贷换算因数 !m@cTB7i   
credit easing 放宽信贷 #t+?eye~  
credit exposure 信贷风险 uC'-: t#  
credit facility 信贷安排；信贷融通；信用透支 Qa{5]+E  
Credit Guarantee Scheme 信贷保证计划 E'QAsU8pP  
credit item 贷项 Y <6|z3  
credit limit 信贷限额 P3zUaN\c  
Credit Lyonnais 里昂信贷银行 }.&nEi`  
Credit Lyonnais Hongkong (Finance) Limited 香港里昂财务有限公司 &tyS6S+  
credit rating 信贷评级 ='7m$,{(Q[  
credit rating agency 信贷评级机构 B"^j>SF  
Credit Review Committee [Hong Kong Monetary Authority] 信贷检讨委员会〔香港金融管理局〕 ?
x%s j  
credit risk 信贷风险  0,Ds1
y^  
credit sale 赊销；赊售 :@L7RZ`_  
credit side 贷方 /JD}b[J$  
credit squeeze 信贷紧缩；收紧信贷 xIM,
0xM2  
credit to... 记入……帐目 F @PPhzZ  
credit to be given against tax 税款抵免 %_!/4^smE  
credit transfer 信贷转帐；信用转帐 V._-iw]v  
credit union 储蓄互助社 PQHztS"  
Credit Union League of Hong Kong 香港储蓄互助社协会 +:KZEFY?<  
creditor 债权人 Y+-yIMt$r  
creditor's petition 债权人的呈请书 AiqKf=  
creditworthiness 信誉；信用可靠程度 q\fbrv%I4  
creeping inflation 爬行式通货膨胀；温和通货膨胀；渐升通胀 X5)D[aE6  
criminal bankruptcy 刑事破产 a5a ;Fp  
criminal bankruptcy order 刑事破产令 #VQZ"7nI@  
criminal bankruptcy petition 刑事破产呈请书 _J,**AZ~z  
criterion for credit 授信原则 r_7%|T8  
critical path analysis 关键路线分析法；要径分析法 /J`}o}  
cross rate 套价；套汇汇率；交叉汇率 OM EwGr(  
cross-currency settlement risk 跨国货币结算风险 RD`|Z~:q:K  
crossed cheque 划线支票 iq;\},  
crossed trade 交叉买卖；交叉盘买卖 W~ yb>+u  
Cross-Harbour Tunnel Passage Tax 海底隧道使用税 N.|F8b]v  
cross-holding 相互持股；交叉持股 bmT%?it  
cross-margining 跨市场保证金制度 (j8*F Bq  
cross-referencing system 相互参照系统 >tg)F|@  
cross-subsidization 互相资助；互相津贴 ]3,'U(!+  
Crown Agent 英联邦代办 0#|Jhmv-zL  
crude activity rate 粗略经济活动率 *bK=<{d1P  
crude econometric model 粗略计量经济模式 RXXHg  
culpable insider dealing 应受谴责的内幕交易 g@H<Q('fJ  
cum dividend 连股息 %JeNDXbI4  
cumulative appreciation 累积升值；累积增值 OTy!Q,0$.  
cumulative deficit 累积赤字；累积亏损 bJ2-lU% ;2  
cumulative dividend 累积股息 KloX.
y)q  
cumulative financial position 累积财政状况 S^s-m
d>  
cumulative realized investment 累积的已实现投资 m[%356u  
currency 货币 $QiMA,  
currency adjustment factor 货币调整因子；币值调整因素 V9[_aP;  
currency board arrangement “货币发行局”制度 ?V`-z#y7  
Currency Board Operations Sub-Committee 货币发行委员会 !.h{/37
]  
Currency Committee [Hong Kong Futures Exchange Limited] Y{dSQ|xz^  
货币委员会〔香港期货交易所有限公司〕 ~}OaX+!  
currency crisis 货币危机 e1[ReZW  
currency denomination 货币面值 <:-4GJH=  
currency futures 货币期货；外汇期货 dv. 77q  
currency futures contract 货币期货合约；外汇期货合约 u>fs yn9c  
currency in circulation 流通货币 ?y|&Mz'XJ(  
currency matching 货币配对 %DuPM66r  
currency note 纸币；钞票 aT^ $'_ G  
currency option 货币期权 ]ZLF=  
currency swap 货币掉期；货币互兑；货币互惠信贷 5c5!\g~'  
currency warrant 货币认兑证；货币认股权证 Rk9n,"xpv  
current account 往来帐户；支票户口；经常帐目 cc${[yj
)  
current assets 流动资产 q}i#XQU  
current domestic value 现行本地价格 u?>},M/  
current liabilities 流动负债 kR+}7G+  
current market price 当时市价；现时市价 %LnLB  
current price 当时价格；现时价格 Pll%O@K  
current price series 当时物价计算数列 c@>ztQU*  
current year rules of assessment 当年度评税规则 9@1n:X  
cushion 缓冲；缓冲时限〔债券〕 G)0 4'|W  
cushion of liquid assets 流动资产缓冲额；速动资产缓冲额 -3(*4)h7  
custodian 保管人 |X{j^JP5  
custodian trustee 保管受托人 9>{ml&$  
custody 保管 Q]5_s{kiz  
customer 客户 5k
qI  
customer lending 客户贷款 ) `{jPK*`  
customer statement 客户对数单；客户结单 B}qG-}(V  
cut loss “斩仓”；减少损失 (bm> )U=  
cut margin “斩仓” !@!603Gy  
cut-off date 截止日期 9ad`q+kY  
cut-throat competition 割喉式竞争；恶性竞争 6O?zi|J[:  
cycle of activity 活动循环；商业循环 xS,F DPA  
cyclical fluctuation 周期性波动 &NF$_*\E  
cyclical inflation 周期性通货膨胀 gwNZ`_Q  
cyclical nature of the economy 经济的周期性情况 ](I||JJa9f  
#2|biTJ  
D.A.H. Private Bank Limited安新私人銀行有限公司 ")ys!V9  
Dah Sing Bank Limited大新銀行有限公司 }#g]qK  
Dah Sing Finance Limited大新

顶 I>rTqOK  
`JV(ae0  
知识太多了 Q~.t8g/  
{KDN|o+%  
要慢慢看 8@ f!,!Wn  
谢谢斑竹了