一些有用的会计术语C

C: IlaH,J7n  
s#d>yx_b  
calendar year figure 历年数字  Pg`^EJ+  
call 催缴通知；认购期权 EqOB 0\  
call deposit 通知存款；活期存款 Vbwbc5m}  
call loan 短期同业拆借；通知贷款 -5C
cuk>6  
call margin 补仓；追加保证金 s6qe5[  
call market 短期同业拆放市场 }#Vo XilX  
call money 短期同业拆借；活期贷款 [%b<%m}L-  
call option 认购期权；看涨期权 {!=IGFe  
call price 赎回价格；提前赎回价 wPV`j:?'  
call warrant 认购认股权证；回购认股权证 R+^/(Ws'<  
callable share 可收回股份；可兑付股份
w("jyvV[C  
called up share capital 已催缴股本 yX8F^iv[  
Canadian Dollar [CAD] 加拿大元 %2>FS
E  
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 !{SEm"J^  
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 $CXqkK<6  
cancellation price 取消费 \f+R!  
cap 上限 (Q\w4?ci  
capital 资本；资金 7}nOF{RH]  
Capital Accord 《资本协定》 1z8.wdWJ}  
capital account 资本帐；非经常帐 M14pg0Q  
capital account commitment balance 资本帐承担额结余 )of_"gZ$3A  
Capital Adequacy Directive [CAD] 《资本充足指引》 MT0}MMr  
capital adequacy ratio [CAR] 资本充足比率 b?r0n]  
capital allowance 资本免税额 w|>Y&/IX  
capital alteration 资本变更 /a]+xL  
capital and liabilities ratio 资本负债比率 *yt/ Dj  
capital and liquidity requirement 资本与流动资金的规定 I{M2nQi  
capital appreciation 资本增值 {8t;nsdm!  
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〕 6k^vF~  
capital assets 资本资产 u]zb<)'_  
capital at risk 风险资本 >(\[$  
capital base 资本基础；资金基础 ZkqC1u3  
capital charges 资本支出；资本费用 ka]n+"~==\  
capital commitment 资本承担 X.JB&~/rO  
capital contribution certificate 出资证明书 l ='lV]  
capital convergence 划一资本充足比率 2!jbaSH(+  
capital cost 资本成本；建设成本；建设费用 U:`rNHl  
capital cover 资本保证 >;HXH^q  
capital deficit 资本亏绌；资本赤字 (/uL6W d0  
capital divided into shares 资本分成股份 BURiLEYZl  
capital element 资本因素；资本部分 Z-:$)0f  
capital equipment 资本设备 u0i @.  
capital expenditure 资本开支；非经常开支 =r GkM.^  
capital expenses 资本费用 YXBS!89m  
capital financing 筹集资本；以非经常收入支付非经常开支的结算 |px4a"  
capital flow 资金流量 G"J6X e  
capital formation 资本形成；集资 I2zSoQ1P  
capital formation figure 资本组合数字 Jq.26I=  
capital fund 资本基金 #{N#yReh  
capital gain 资本增益；资本增值 J,IOp-  
capital gains tax 资本增值税 ^up*KQ3u\  
capital goods 资本财货；资本货物 N["(ZSS   
capital grant 非经常补助金；非经常拨款；建设补助金 ^\x PF5  
capital grant cycle 建设补助金周期 C8(sH@  
capital injection 注入资本；注资 V @8X.R>  
capital input 投入资本 lMP|$C  
capital intensity 资本密集度 \f._I+gJ  
capital intensive 资本密集 iPHMyxT+S  
capital investment 资本投资 J
_`.w  
Capital Investment Fund 资本投资基金 EQ7cK63  
capital loss 资本损失 OD*DHC2rN]  
capital maintenance 资本保值；资本保留 W}(dhgf  
capital market 资本市场；资金市场 dedi6Brl  
capital market instrument 资本市场票据 K_RrSI&>  
capital money 资本款项 :Z&ipd!yY  
capital money subject to a trust 信托财产资本 76c}Rk^  
capital movement 资本流动 S~m*t i(  
capital nature 资本性质 s2v\R~T  
capital outlay 资本支出 ,kLeK{  
capital portion 资本部分 p-ry{"XA  
capital profit 资本利润 ]QpR>b=[j  
capital project 基本工程项目；非经常开支项目 :?lSa6de  
capital receipt 资本收入 Wlt shZo  
capital redemption 资本赎回 C?b Mj[$  
capital redemption business 资本赎回业务 !hJ%{.  
capital redemption contract 资本赎回合约 1tg   
capital redemption reserve 资本赎回储备 aHb,4 wY  
capital reduction 资本减缩；减资 sYXVSNonm  
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] J|3CG;+  
股本削减计划〔香港联合交易所有限公司〕 bEPXNN  
capital repayment 偿还资本 VeCpz[r  
capital reserve 资本储备；后备资本 heRQ|n.Dz)  
capital revenue 资本收益；非经常收入 &(wik#S  
capital spending 资本开支；资本支出；非经常开支 Av/|={i  
capital stock 股本 .k[Ptx>  
capital stock subscription 认缴股本；认购股本 I|BLAm6j  
capital subsidy 建设津贴；基本建设津贴 Ph-3,cC  
capital subvention 非经常资助金 r}XD{F}"  
capital sum 资本额 E4 JS   
capital tax 资本税 'zRd?Z>%  
capital transfer tax 资本转移税 w}7`Vas9  
capital turnover 资本周转率 w/ZV9"BhE  
capital value 资本价值 *6k (xL  
capital works project 基本工程项目 c?wFEADn  
Capital Works Reserve Fund 基本工程储备基金 Kz'W |  
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 ujDAs%6MZ  
capitalization 资本化；资本总额 *mBn''a"*  
capitalization of interest 利息化作本金 .i`+}@iA  
capitalized interest 化作本金的利息 u*H2kn[DU  
capitalized loan 转作资本的贷款 $z` jR*  
capitalized value 资本还原值；资本化价值 t+66kBN  
capitation grant 按人计算的补助金 J&h 3,  
captive insurance business 专属自保保险业务 egKYlfe"  
car insurance 汽车保险 7rsrC  
Caribbean Development Bank 加勒比开发银行 "%0RR?  
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] {>5c,L$  
意大利嘉利堡银行 KA.@q AEB  
cartel 同业联盟；卡特尔 y*_g1q$  
cartelized rates system 联营式利率制度 X~W5Z(w(O  
cash 现金；现款 g2F~0%HY  
cash accounting system 现金会计制度 m@"!=CTKd  
cash acquisition 以现金投资所得的资产 ~*G I<n  
cash allowance 现金津贴 +)ro EJ_  
cash assets 现金资产 ?jb7Oq#[  
cash at bank 银行现金；银行存款 $YL}rM  
cash balance 现金结余 Jb_/c``  
cash basis 现金收付制；收付实现制 >Utn[']~  
cash basis accounting 现金收付制会计；收付实现制会计 D|UDLaz~  
cash bonus 现金红利 <:/V`b3a  
cash book 现金出纳帐；现金簿 >>&~;PG[  
cash client 现金客户 d6~wJMFl  
cash commission rebate 现金回佣 H2|w  
cash compensation 现金补偿 US4X CJxB  
cash contribution 现金承担额；现金分担额 oSE'-8(  
cash cost 直接费用；现金成本 `/Z8mFs Y  
cash coupon 现金礼券 {T.
$xiR  
cash credit 现金信贷 A:k`Ykr[  
cash deficit 现金赤字  #]n[  
cash deposit and withdrawal 现金收支 %M~Ugv_4v  
cash disbursement journal 现金支出日记簿 I]TL#ywF  
cash disbursement slip 现金支出传票；现金支出单 vUJb-  
cash flow 现金流量；银根 0(0Ep(Vj  
cash flow lending 流动现金放款；无抵押融资 bQ_i&t\yzB  
cash flow statement 现金流量表；现金流动表 `s@1'IG;R_  
cash flow surplus 现金流量盈余 vR#A7y @!  
cash in hand 库存现金；手头现金 Y|KX:9Y@  
cash in till 备用现金 5wr0+Xo  
cash in transit 运送中现金；在运现金 sp'q=^t  
cash input 投入现金 Jd/5Kx  
cash input figure 现金投入数字 MI<hShc\  
cash limit 现金支出限额；现金限额 {h
VSVx8ZL  
cash margin 现金保证金 7Nx@eoZ  
cash market 现货市场；现金交易市场 wgfn:LR  
cash offer 现金要约；现金补偿额 jhK&Z7;  
cash payment 现金付款；现金支付 ^Fy) oWS  
cash position 现金头寸 Tf*X\{"  
cash price 现金价格 |+ @  
cash receipts journal 现金收入日记簿 p5>TL!4M  
cash receiving slip 现金收入传票；现金收入单 mN*9X[>x  
cash settlement 现金结算 l{Xsh;%=  
cash surplus 现金盈余 c]&(h L  
cash with order 订货付现；凭票即付 &ViIxJZ1$  
cashier's order 银行本票 V?%>Ex$  
cashier's order outstanding 未承兑的银行本票 "RZ)pav?  
cash-limited subhead 有现金支出限额的分目 aU5t|S6  
cash-sweep 现金彩票活动 #_4L/LV  
casual client “散客”；“散户” `7+?1z  
CCASS Depository 中央结算系统证券存管处 ^#XxqVdPk  
CCIC Finance Limited 中芝兴业财务有限公司 'U5 E{  
cedant 分出者 mqwN<:  
ceding company 分出公司 pLrNYo*d  
ceding insurer 分出保险人 S\GG(#b!  
ceiling 上限 h4!
$,%"''  
ceiling price 最高限价 ;%Jp@'46  
central bank 中央银行 QMHeU>  
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 m,qU})  
central banking 中央银行业务 2>?GD@GE  
central banking function 中央银行职能 Vs\)w>JF  
Central Clearing and Custodian System 中央结算及托管系统 AaKILIIQZ  
Central Clearing and Depository System 中央结算及存管系统 )` 
'  
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 EtN"K-X  
central clearing house 中央结算所 o]PSyVg  
central clearing system 中央结算制度；集体交收系统 Nf1) 5  
central custody system 中央托管系统 A~O 'l&KB  
central depository 中央存管处 5|Vb)QBv%  
central depository system 中央证券存管制度 o%Pi;8
  
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 >8 VfijK  
central rate 中央汇率；中心汇率 \ssuO  
Central Registration Hong Kong Limited 香港中央证券登记有限公司 ]Cbht\Ag"  
Central Tender Board 中央投标委员会 +oe ~j\=  
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统；世达结算系统 S &cH1QZ  
centralized budgetary and payments system 集中预算及支付制度 \>1M?  
centred 12-month moving average 十二个月定位移动平均数 kMN z5P  
certificate of approval 批准证明书 %|r@q  
certificate of beneficial entitlement to property 资产权益证书 D)4p8-=t  
certificate of compliance 合格证明书；合约完成证明书 (47jop0RDQ  
certificate of deposit [CD] 存款证 jAN(r>zVL  
certificate of exemption from estate duty 豁免遗产税证明书 80l(,0`,  
certificate of incorporation 公司注册证书；法团注册证书 V ;"?='vVe  
certificate of incorporation of registered trustees 注册受托人法团证书 <P$b$fh/  
certificate of indebtedness [CI] 负债证明书 "yL&?B"9@  
certificate of insurance 保险证书 (|h<{ -L  
certificate of interest 权益证明书；息票 CA[k$Sw*  
certificate of means 资产证明书 q{n~s=  
certificate of participation 参与证明书 hTH"jAC+  
certificate of payment of profits tax 缴付利得税证明书 >-EoE;s  
certificate of preference 特惠税证 DlfXzKn;  
certificate of rateable value 应课差饷租值证明书 (;C_>EL&u  
certificate of registration 登记证书；注册证明书 \MK)dj5uUJ  
certificate of satisfaction 清偿证明书 .#rI9op  
certificate of transfer 转让证明书 'HPw5 L  
certificate to bearer 不记名证明书 #d(6q$IE  
certification 核证 XlDVJx<&J  
certification fee 核证费 V>4 !fD=  
certified cheque 经银行证明可兑现的支票 ]wdudvS@6r  
certified public accountant [CPA] 执业会计师 C'*1
w  
certified statement 经证明的报表 #q(BR{A>t  
cessation of business 停业 R*VZ=i  
cession 分保 7A3e-51>  
C.F. Finance Company Limited 浙一财务有限公司 (:M6*RV  
chance 机会；中彩机会 \1ys2BX  
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 F#Z]Xq0r  
change of domicile 迁册 q2&&n6PYW  
change to estimates 修订预算 ~'v^__8  
change to the approved estimates of expenditure 核准开支预算的变动 r(J7&vR}h  
charge 费用；押记；抵押 ' G)Wy|*  
charge number 税单号码 \#G`$JD  
charge on assets 资产的征税 L$lo5  
charge upon general revenue 从政府一般收入中拨款支付 zVkHDT[  
chargeable 可予征收；应课税的 C Hyb{:<  
chargeable agreement for sale 可予征收印花税的买卖协议 bZ )3{  
chargeable income 应课税入息 )u3<lpoTy  
chargeable normal trading receipt 应课税的一般营业收入 ww+XE2,  
chargeable profit 应课税利润 bZERh:%o  
chargeable to tax 应课税 PN+,M50;1  
charged to... 记入……帐目 nLdI>c9R  
chargee 承押记人 @fbvu_-].  
charge-holder 受押人 r{p?aG  
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 {K_YW  
charging order 押记令 /0Zwgxt4?7  
chargor's right 押记人的权利 /DZKz"N  
charitable donation 慈善捐款 \AkeC6[D  
charitable trust 慈善信托 )x?F1/  
charity property 慈善财产 w4RP*Da?:  
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司  QqtFNG  
charter 章程；特许权 Vk{0)W7  
charter of incorporation 成立章程 %0fj~s;  
chartered accountant 特许会计师 dKZffDTZ  
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 [Gt|Qp[  
Chartered Institute of Public Finance and Accountancy [United Kingdom] eEezd[p  
特许公共财政及会计学会〔英国〕 k<8:  
charterer 承租人 w}oH]jVKL6  
Chase Manhattan Asia Limited 美国大通亚洲有限公司 l&;#`\s!V  
Chase Manhattan Bank 美国大通银行 }SUe 4r&4}  
chattels 实产 pz.<5  
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 j31 Sc3vG  
Che Hsing Finance Company Limited 浙兴财务有限公司 yd`.Rb&V  
check-and-balance system 制约平衡制度 f0MHh5  
Chekiang First Bank Limited 浙江第一银行 R"=G?d)  
cheque 支票 l.>QO ;  
Chiao Yue Finance Company Limited 侨裕财务有限公司 \HTXl]  
Chiba Bank, Ltd. 千叶银行 @i6D&e=  
Chicago Board of Options Exchange 芝加哥期权交易所 .CwMxuW  
Chicago Board of Trade 芝加哥交易所 Ms^,]Q1{  
Chicago Mercantile Exchange 芝加哥商品交易所 3u+~
!yz  
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 {jggiMwo.v  
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁  1=W>zC  
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 c_HYB/'  
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 oAvL?2  
child allowance 子女免税额 cz&FOP+!  
China & South Sea Bank Limited 中南银行 jDy  
China Affairs Committee [Hong Kong Futures Exchange Limited] .VTHZvyn  
中国事务委员会〔香港期货交易所有限公司〕 a8A8?
:  
China concept stock 中国概念股 |/YT.c%  
China Construction Bank 中国建设银行 ]#+fQR$!  
China Development Division [Stock Exchange of Hong Kong Limited] 3 T&m  
中国发展科〔香港联合交易所有限公司〕 0o(/%31]  
China Economic News 《中国经济新闻》 QJ>+!p*  
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 oy/#,R_n%  
China State Bank Limited 国华商业银行 z4_>6sf{  
Chinatrust Commercial Bank, Limited 中国信托商业银行 DFqXZfjm  
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 <7?MutHM-  
Chinese Bankers Club, Hong Kong 香港银行华员会 H[!by)H  
Chinese Banks' Association 香港华商银行公会 m:X;dcq'3  
Chinese Gold and Silver Exchange Society 金银业贸易场 d&.)Dw  
Chinese New Year bonus 年奖；年终花红 Rz*%(2Vz  
chit fund 银会 MLId3#Q  
Chiyu Banking Corporation Limited 集友银行有限公司 0u)]1  
Chiyu Finance Company Limited 集友财务有限公司 
5Lm ?  
Cho Hung Finance Limited 朝兴金融有限公司 >|uZIcs 6  
choses in action 无形动产；据法权产 m|=/|Hm  
chronological book 序时帐簿 a?\ Au  
Chubu Securities Finance Company 中部证券金融公司 V4ayewVX  
Chung Khiaw Bank Limited 崇侨银行 Gi ZyC  
Chung Nan Finance Company Limited 中南财务有限公司 +r4^oT[-  
Chuo Trust & Banking Co., Ltd. 中央信托银行 GZ*cV3Y`&  
Chuo Trust Asia Limited 中央信托亚洲有限公司 Q6"r^wWx  
Citibank, N.A. 万国宝通银行 F9-xp7T  
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 8Qek![3^  
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务（香港）有限公司 f>l}y->-Ug  
Citicorp International Limited 万国宝通国际有限公司 ,58D=EgFy  
civil debt 民事债项 k((_~<$2K  
Civil Service Pension Reserve Fund 公务员退休金储备基金 v:s~Y  
claim 申索；索偿；债权 [ V/*{Z  
claim equalization fund 申索平衡基金 b.;F)(  
claim for refund of property tax 申请发还物业税 ks 3<zW(  
claim of debt 债权申索 mi<V(M~p  
claim on bank 对银行的债权 b^6Ooc/-k  
claim to dividend 摊还债款申索
V mKMj'  
claimant 申索人；索偿人 Hco[p+  
claims statistics 申索统计数字 M(I 2M  
class of insurance business 保险业务类别 3 LoB-4u?  
class of property 财产类别 W}a&L  
claw-back 递减率 ndW??wiM  
clearance cost 清拆成本 z9'ME   
clearing 结算；票据交换；清算 ]NG`MZ  
clearing account 结算帐户 krI<'m;a  
clearing and settlement system 结算和交收系统 ~/iE  
clearing balance 结算差额 ~Ci|G3BW  
clearing bank 结算银行 F|%[s|s  
clearing cheque 交换支票 Xxp<qIEm  
clearing house 结算所；票据交换所 l*b3Mg  
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 w+*Jl}&\  
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 r5tv9#4]  
clearing member 结算会员 fh}\#WE"  
Clearing Members' Fund 结算会员基金 iI&J_Y{1a_  
clearing participant 结算参与者 ^'6!)y#  
clearing rebate 结算费用的回佣 yC6XO&:g  
Clearing Rules [SEHK Options Clearing House Limited] 9q;+ Al^Z  
《结算规则》〔联交所期权结算所有限公司〕 ^hR
os  
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 l;F3kA  
Clerk to the Board of Review 税务上诉委员会书记 >/ W:*^g)  
client 客户；委托人；当事人 5Y_)%u  
client agreement 客户协议 JX`+b  
client confidentiality 客户保密的责任 DY0G;L3  
client money 客户款项 zF3fpEKe  
client statement 客户结单 |jO&qT]{  
clients fund 客户资金 OUS@)Tyh  
close 结算；收市；收盘 zD7\Gv  
close a position 平仓；轧平头寸 kImS'i{A  
close company 股份不公开的公司 ^szCf|SM  
close higher 收市时价位较高 V!a\:%#^Y  
close lower 收市时价位较低 @/E5$mX`  
close mixed 收市时荣辱互见 YRAWylm  
close of exchange 交易所停市 e>z3\4  
close of financial year 财政年度终结 pDrM8)r
 
close out 平仓 \h,S1KmIBD  
close out a long position 平长仓 /\_0daUx  
close out a short position 平空仓 oCXBek?\  
close steady 收市时价格稳定 >z.o?F  
close the gap 弥补差距 $ R,7#7bG  
closed position 平仓 31Y+bxQ  
closed-end investment corporation 股份固定的投资公司 ]'EtLFv)  
close-out price 抛售价格 bL]*K$  
closing account 决算帐户 qOqQt=ObU  
closing balance 期终结余；收市结余 w=e~ M  
closing price 收市价；收盘价 T&fqn!i  
closing quotation 收市价；收市行情 *'1qA0Xc  
closing rate 收市汇价；收盘汇率 7rbl+:y2  
closing transaction 平仓交易 ^<.mUaP  
clothing levy 成衣税 
?8)_,  
club deposit 零存整付存款 o} YFDYi  
Code of Aid 《资助则例》 |!aMj8i2  
Code of Banking Practice 《银行营运守则》 Jp=ur)Dj  
Code of Best Practice [Stock Exchange of Hong Kong Limited]
E,>/6AU  
《最佳应用守则》〔香港联合交易所有限公司〕 @s b\0}  
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〕 VSL6tQp  
Code of Conduct for Persons Registered with the Securities and Futures Commission G=!Gy.  
《证券及期货事务监察委员会注册人操守准则》 (6L[eWuTn  
code of practice 实务守则；经营守则；执业守则 {%)bxk6  
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 fnN"a Z  
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 gp$oQh#37;  
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 wtu WzHrF  
Code on Pooled Retirement Funds 《集资退休基金守则》 Z455g/=ye  
Code on Share Repurchases [Share Repurchase Code] $NWXn,Y'  
《公司购回本身股份守则》〔《股份购回守则》〕 N3!x7J7A  
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 Y?{L:4cRX  
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 hdXdz aNS  
co-debtor 共同债务人 F)z]QJOw  
co-financing scheme 共同融资计划 KtG|m'\D  
cognizance 证明令 Uw8O"}U8  
coin 硬币 5<0&y3  
coin replacement programme 硬币取缔计划 <=W;z=$!Bb  
coin set 套装硬币 T&H[JQ/h  
coinage 硬币 =EA*h_"q9  
Coinage Security Fund 硬币发行基金 W`*S?QGzl@  
cold call 主动与准客户接触 )}0(7z Yu  
collapse in prices 价格下泻；价格下挫；价格暴跌 cz~Fz;)2{N  
collateral 抵押品 J'G 6Z7  
collateral bond 担保债券 GKTrf\"c  
collateral loan 抵押贷款 pd?3_yU  
collateral security 附属抵押品 BA4qQCS;5  
collection 征收；收取 p-POg%|&<  
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 }te\) Yk.N  
collection of betting duty 收取博彩税 Uf}s6#  
Collection Office [Inland Revenue Department] 收税处〔税务局〕 U3}r.9/  
collective consumption 集体消费 u]lf~EE  
Collector 收税主任 Ghs{B8  
Collector of Rates 差饷征收官 C!6?.\U/:c  
Collector of Stamp Revenue 印花税署署长 P:eY>~m<;  
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 (j@3=-%6G  
combined surplus 合并盈余 D(yU:^L  
combined visible and invisible trade account 有形及无形贸易合并帐目 PHU#$LG  
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 bS=aFl#  
commemoration coin 具纪念性的硬币 56Z 1jN^U  
commencement of winding-up 清盘开始 0>} FNRC  
commerce and industry sub-index 工商分类指数 h:\WW;s[B  
commercial activity 商业活动 dO =fbmK  
commercial bank 商业银行 u[5*RTE
 
Commercial Bank Act of Norway 《挪威商业银行法》 TcPYDAa  
Commercial Banks Law 《商业银行法》 5V;BimI  
commercial borrowing 商业借款 b_+dNoB  
Commercial Code of Japan 《日本商法》 9*pH[vH  
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 3J%(2}{y  
commercial invoice 商业发票 4
E/Q+^?  
commercial letter of credit 商业信用证 aKkL0D  
commercial loan 商业贷款；商业放款 2I(b ad  
commercial paper 商业票据 |75>8;  
commercial paper market 商业票据市场 F)Oe
;z6  
commercial registry 商业登记处 Z7a~M3VnZ  
commercial return 商业回报 KAVe~j"  
commercial sale 商业销售 `irz'/"p  
commercialization 商品化 }F=scbpXj  
commercially viable 具商业利益；有利可图 M S$^m2  
Commerzbank AG 西德商业银行 6c>cq\~E  
commission 佣金；委员会 8,d<&3D  
Commission des Operations de Bourse of France 法国证券事务监察委员会 .-2i9Bh
6  
commission house 佣金行；代办行 dF$a52LS  
commission payable 须付的佣金 lO&TSPD^  
commission rebate 佣金回扣 v[~e=^IIsl  
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 Q}zAC2@L  
Commissioner of Banking 银行监理专员〔银监专员〕 /UtCJMQ  
Commissioner of Estate Duty 遗产税署署长 Sqw:U|h\FS  
Commissioner of Inland Revenue 税务局局长 2Hl0besm  
Commissioner of Insurance 保险业监理专员 >={?H?C  
Commissioner of Rating and Valuation 差饷物业估价署署长 s$ZzS2d  
commitment 承担；已承担的开支；承担额；承担项目 :)hS-*P  
commitment fee 承诺费 +0)s{?  
Committee of the Hong Kong Association of Banks 香港银行公会委员会 \ t4:(Jp 3  
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 nQbF~  
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 "5:^aC]  
Committee on Payment System [Hong Kong Monetary Authority] b{q-o <Q  
支付系统委员会〔香港金融管理局〕 b|F4E{{D^  
Committee on Unit Trusts [Securities and Futures Commission] fl%X>\i/7  
单位信托委员会〔证券及期货事务监察委员会〕 {6d)|';%  
Commodities Dealers' Deposit Fund 商品交易商按金基金 ,v(K|P@  
Commodities Trading Commission 商品交易事务监察委员会 Awy-kou[C  
commodity 商品 qYjR  
commodity classification 商品分类法 GF]V$5.ps  
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 G>"=Af(t?Y  
commodity dealer 商品交易商 ?XO
l>IO  
commodity exchange 商品交易所  &ig6\&1  
Commodity Exchange Compensation Fund 商品交易所赔偿基金 9+><:(,  
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 r:.3P  
commodity flow method 商品流动法；商品流通法 b'F#Y9  
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 R{={7.As+  
commodity futures contract 商品期货合约 8NU<lV`  
commodity market 商品市场 I2"
F2(>8K  
commodity tax 商品税 ;>%@  
commodity trading adviser 商品交易顾问 P|c[EUT  
commodity trading adviser's representative 商品交易顾问代表 g+'=#NS}  
commodity trading advisory contract 商品交易顾问合约 ai|d`:;  
commodity warrant 商品期权证 D2<(V,h9  
commodity-based investment 以商品为基础的投资 #2AKO/  
common fund 共同基金 XL SYE   
common property 分权共有财产 W:s`;8iM$  
common share 普通股 ++{,1wY\  
common stock 普通股 g>].m8DZ'  
Commonwealth Bank of Australia 澳洲联邦银行 6jS:_[p  
Commonwealth Development Corporation 英联邦发展公司 rZ[}vU/H`  
Commonwealth Finance Ministers Conference 英联邦财长会议 zX=K2tH  
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 _OR@
S%$  
Commonwealth income tax 英联邦入息税 l@:|OGD;8  
Commonwealth Preference 英联邦特惠制 9Q)9*nHe  
communal property 公有财产；公有产业 qkHdr
2  
communication expenses 通讯费用 NHI(}Ea|]  
Community Preference 欧共体特惠制 )o4B^kq  
commutation of pension 退休金的折算 /O@TqH  
commuted gratuity 折算酬金 G_m$W3 zS  
commuted pension gratuity 经折算的退休酬金 V!^5#A<  
Companies Act [United Kingdom] 《公司法令》〔英国〕 :<Z>?x  
Companies Handbook 《上市公司手册》 :`U@b
6  
companies inspector 公司检查员 ,e]|[,r#5  
Companies Liquidation Account 公司清盘帐户 @ ={Hx$zL  
Companies Ordinance: Information to be Included in a Rights Issue Prospectus j_w"HiNBA  
《公司条例：供股章程须载有的资料》 i6Zsn#Z7)  
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》 _d<xxF^q  
Companies Registration Officer 公司注册主任 $eqwn&$n  
Companies Registry 公司注册处 p>9-Ga  
Companies Registry Trading Fund 公司注册处营运基金 {c|{okQ;Q  
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 @B e7"Fm  
Company Formation and Enforcement Division [Companies Registry] n*yVfI  
公司成立及条例执行部〔公司注册处〕 SLGo/I*  
company in which the public are substantially interested 由公众拥有相当权益的公司 mEh([ZnY  
company limited by guarantee 担保有限公司 CGYZEPRR  
company limited by shares 股份有限公司 I;u1my
wd  
company register 公司登记册 <.d^jgG
(j  
company registration fee 公司注册费 IZw>!KYG  
company with limited liability 有限法律责任的公司 VDnN2)
Km*  
company's memorandum 公司组织章程 ,\".|m1o.  
company's reserve 公司储备 A.[~}ywH  
comparative advantage 比较优势；比较利益 %t.L;G  
compensation 补偿金；赔偿 cZVVJUF  
Compensation Committee [Stock Exchange of Hong Kong Limited] +c&oF,=}!P  
赔偿委员会〔香港联合交易所有限公司〕 ON()2@Y4  
compensation from insurance 保险赔偿 r0xmDJ@y  
compensation fund 赔偿基金 d<,'9/a>  
compensation fund levy 赔偿基金征费 V1h&{D\"  
compensation rate 补偿率 o$4xi
nK  
Compensation Review Committee 赔偿检讨委员会 )P|&o%E  
compensation scheme 赔偿计划 SAQ|1I#"/  
compensation trade 补偿贸易 
MjjN  
compensation value 补偿值 /);S?7u.  
compensatory payment 补偿付款 SO!|wag$  
competition and pricing strategy 竞争与定价策略 "bhF`,V  
competitive edge 竞争优势 K*"Wq:T;B  
competitive price 具竞争力的价格 Y<vHL<G  
competitive tender 竞争性投标 cM|!jnKm  
Compliance Committee [Stock Exchange of Hong Kong Limited] [v%j?  
监察委员会〔香港联合交易所有限公司〕 p$S\l]
 ,  
component of expenditure 开支组成部分 f[wA]&
 
Composite Consumer Price Index 综合消费物价指数 |L}1@0i  
composite index 综合指数 mBtXa|PJ  
composite rating 综合评级 ]i)g!J8f-  
composite return form 综合报税表 sFrerv&0  
Composite Securities and Futures Bill 《证券及期货综合条例草案》 %k+G-oT5  
composite tax return 综合报税表 W08rGY  
composition 组合成分；债务重整协议 RkMs!M
 
composition of earnings 收益组合成分 ,JU3w  
compound increase 复合增加率；复合增长率 Q"(*SA+-|  
compound interest 复利 QGq8r>  
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 O~udlVn<6  
comprador note 买办票据 X"sc'#G T  
comprador order 买办付款令票 B)v|A  
comprehensive income tax 综合所得税 `<oNEr+#  
comptroller 审计主任 CW+]Jv]"  
compulsory liquidation 强制清盘 Ow3t2G  
compulsory winding-up 强制清盘 To!` T$Xh  
computation 计算；计算表 :4\=xGiY  
computational procedure 计算方法 y' r I1eF  
computer audit programme 电脑审计程序；电脑核数程序 [t}@>@W|  
concentrated position 集中持仓量 n)bbEXO  
concentration risk 资金集中风险；集中融资风险 pPD}>q  
concept stock 概念股 xj#anr  
concession 特许权；宽减措施；优惠 =1SG^rp  
concession contract 特许经营权合约 L\%zNPLS  
concessionary rate 优惠率 wRj||yay#-  
concordat 协定；契约；国际监管条约 Z!81\5  
condition 条件 S}}L& _  
conditional endorsement 附有条件的背书 # 9@K  
conditional offer 有条件要约 lK2=[%,~  
conditional sale agreement 有条件售卖协议 ZR[6-  
conditions of tender 投标章程 o"19{D^.  
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》 :T9 P9<  
conduct of business standard 业务操守准则 `P43O gA  
Confidentiality Understandings 保密谅解文件 *u)#yEJ)  
confirmation letter 确认书 QNcbl8@  
confirmation of mail transfer 信汇证明书 `z!6zo2d  
Confirmation of Payment 已缴税证明书 !8@8
  
confirmed letter of credit 保兑信用证 g)**)mz[  
confirming bank 保兑银行 04E S>'@  
confiscation order 没收令 7W]0bJK+E  
connected transaction 关连交易 tZz *O%  
consensus capitalism 共识资本主义 %8hx3N8>  
conservative investor 保守投资者 .Y*jL&!  
consideration 代价；对价；约因 2E$K='H:,  
consideration issue [listing method] 代价发行〔上市方式〕 v1aE[Q  
consideration other than cash 现金以外的代价 x1'4njTV$  
consignee 收货人；代售人 C9VtRq  
consignment 托运；寄售 AcQmY?  
consignor 付货人；托运人；寄售人 p`=v$_]?(  
consolidated account 综合帐目 9Z^\b)x  
consolidated account expenditure 综合帐目开支 &VdKL2  
consolidated balance sheet 综合资产负债表 QP~Iz*J'  
consolidated cash deficit 综合现金赤字 }7+`[g  
consolidated cash surplus 综合现金盈余 "IA:,j.#g  
consolidated enterprises sectorial index 综合企业分类指数 tm|YUat$]r  
consolidated net earnings 综合净收益；综合净盈利 :={rPj-nU  
consolidated net profit 综合净利润；综合纯利 #!>QXiyR  
consolidated policy 综合保单 ?#o
bNQ"u]  
consolidated price 综合价格 fpA%
:V  
consolidated profit and loss account 综合损益帐；综合损益表 Bgf'Hm%r  
consolidated public sector expenditure 公营部门综合开支 g><itA?  
consolidated revenue account 综合收入帐 xhw0YDGzf  
consolidated shareholders' fund 综合股东资金 3cSP1=$*  
consolidation of shares 股份合并 *Me&>"N"  
consolidation period 巩固期；“牛皮靠稳”阶段；大涨后的调整期 HU47S  
consortium company 财团公司 (p!w`MSv  
consortium loan 银团贷款 Dwa.ZY}-  
constant dollar figure 固定币值 QZ2a1f'G  
constant market price 固定市价 F['%?+<3  
constant price 固定价格 !S}d?8I6  
constant price series 固定物价计算数列 MY>*F[~ 2  
constant rate 固定比率 CYn56eRK  
constituent stock 成分股 >E\U$}WCG  
constitution 章程；组织章程 "59"HVV  
construction output 建造产出量
]x1o
(~  
constructive trust 法律构定信托 SFkB,)Z N  
consultant accountant 顾问会计师 $X ]t}
=  
consultant's fee 顾问费 go!jx6~;x  
Consultation Paper on Proposed Regulation on Share Margin Financing hEk0MY  
《监管股票按贷财务的建议谘询文件》 ,b,t^xX>)  
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability Y0;66bfh}  
《有关联交所检讨董事资格的程序的谘询文件》 GbfA-
\  
consumer behaviour 消费者行为 r3mmi5   
Consumer Council 消费者委员会 MnBHm!]&  
consumer credit financing operation 消费者信贷业务 ?atHZLF  
consumer demand 消费者需求 F [S'l  
consumer durables 耐用消费品 i@o'Fc  
consumer expenditure 消费开支 SG{&2G  
consumer goods 消费品 <gLq?~e|A  
consumer market 消费市场 V: P  
consumer price 消费物价 ]r@CmwC  
Consumer Price Index [CPI] 消费物价指数 $l/w.z  
Consumer Price Index (A) 甲类消费物价指数 %Y-KjSs+l  
Consumer Price Index (B) 乙类消费物价指数 =`/GBT$  
Consumer Price Index Classification System 消费物价指数分类法 C)(/NGf  
Consumer Price Index Report 《消费物价指数月报》 !9]q+XefJ  
Consumer Price Index series 消费物价指数系列 :P?zy|aBi  
consumer price inflation 消费物价上涨 V[^+lR  
Consumer Representative Action Fund 消费者集体诉讼基金 !JnxNIr&i|  
consumer sentiment 消费意欲 ewOe A|  
consumer spending 消费开支；消费支出 \o<&s{6L  
consumption expenditure 消费开支 ?O.'_YS  
consumption pattern 消费模式 01">
$  
consumption product 消费产品 Gr|IM,5P4  
consumption tax 消费税 30<3DA_P  
contango 交易延期费；延期交割费；期货溢价 Q4B(NYEu(  
contingencies warrant 紧急拨款令；应急支款授权书 H|I.h{:  
contingency 应急费用；意外开支准备金 n<3{QqF  
contingency allowance 应急准备金 DP08$Iq  
contingency sum 应急费用；意外开支准备金 
hpOK9  
contingent assets 或有资产 7f]O /  
contingent debt 或有债权；待确定债务 vhz Q.>  
contingent interest 待确定的权益 %h4|$  
contingent liabilities 或有负债 D22jWm2  
contingent profit 或有利润 UYkuz  
contingent right 或有的权利 U`kO<ztk  
continue to hold a deposit 继续持有存款 gI{56Z  
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 Ur,{ZGm  
continuing rent 连续租金 "VI2--%v3  
continuing trustee 留任受托人 p.RSH$]  
continuous licensing system 长期持牌制度 aSH =|Jnc  
Continuous Net Settlement System [CNS System] 持续净额交收系统 @tVl8]y  
contra account 对销帐户 +x)x&;B)/  
contra flow 资金回流 *zl-R*bM$  
contra item 对销项目 ey ?paT  
contra transfer 对销转拨 l
*]nvd_  
contract 合约 3}x6IM2  
contract for difference 差价合约 RWdx)qj{  
contract for service 服务合约 ^KjxQO6y3  
contract for settlement 平仓合约 :~LOw}N!aQ  
contract note 成交单据 P
o7oo9d  
contract of copartnery 合伙合约 )Kg_E6  
contract of indemnity 弥偿合约 m?O"LGBB=  
contract of insurance 保险合约 x%OJ3Qjj=  
contract of reinsurance 再保险合约 )vy_m_f&  
contract price 合约价格 sZ%wQqy~k  
contracting party 订约人；立约人；缔约国 {PS|q?  
contractual agreement 合约协议 \$Aw[ 5&t  
contractual commitment 合约承担 f@
H>by N  
contractual joint venture 合约式联营企业 M6:$ 0(r  
contractual mutual fund 合约互惠基金 CooOBk  
contractual right 合约权利 F0tx.]uS  
contractual savings fund 合约储蓄基金 a~A"uLBR  
contributed surplus 实缴资本盈余 g<s;uRA4O9  
contribution 出资；供款；捐款；分担款项 TykY>cl   
contribution account 供款帐户  Dac ,yW  
contribution to gross domestic product 在本地生产总值中所占比率 >+F +"NAN  
contribution to investment 出资额 9ve)+Lk  
contribution to pension fund 退休金供款 R/ 3#(5  
contributor 供款人；出资人；捐助人 ~NBlJULS  
contributory 分担人 ea6`%,lF~  
contributory scheme 供款计划  R7ExMJw  
contrived cessation of business 有预谋的停业 Azag*M?  
control 控制权；控制；管制 G[s/M\l  
control of a company 公司的控制权；公司控股权 n*y@3.  
control of business 业务的控制权 #p/'5lA&j  
controlled company 受控制公司 t[%ELHV  
controller 控制人；控权人；会计长 9}#9i^%}  
controller of an authorized institution 认可机构控权人 tN-B`d1  
controlling company 控股公司 7-2,|(Xg  
controlling interest 控制权益；控股权益 <-N7Skkk!  
controlling officer 管制人员 &D#B"XI  
controlling officer's report 管制人员报告 ,Laz515  
controlling shareholder 控股股东；持有控股权的股东 2hFOwI  
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》 C0-,<X  
conventional lending 传统放款；常规放款 ;;<[_gp,E  
conversion 兑换；换算；转换〔证券〕 2/RW(U  
conversion factor 换算因数 !Tu4V\^~A  
conversion of stock 公债的转换 '
OvyQ/T  
conversion rate 兑换率；换算率；转换价格〔证券〕 Jk,}3Cr/  
convertibility 可兑性；兑换性；自由兑换 Hg`2- Nl  
convertibility undertaking 兑换保证 V2BsvR`
  
convertible 可兑换；可换股 2X|nPhNi  
convertible currency 可兑换货币 RxXiSc`^z  
convertible debenture 可转换债权证 QR*{}`+l  
convertible loan stock 可转换股的债权股额 ^s6C']q *O  
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 % QI6`@Y"  
conveyance 转易；转易契；财产转让证书 -A)/CFIZ  
conveyance of property 财产转让 qY|NA)E)Bp  
conveyance on sale 售卖转易契 "<1-9CMl  
conveyancing fee 业权转易费 S\W&{+3  
conveyancing scale charges 物业转易收费标准 ge!Asm K  
cooling-off period 冷静期 GL'zNQP-  
co-owner 共同拥有人；分权共有人 c%x.cbu>  
co-partner 共同合伙人 y3!#*NU
 
co-partnership 共同合伙 mFJb9,  
Copenhagen Stock Exchange 哥本哈根证券交易所 :B1a2Y^"  
core capital 核心资本 0=c:O  
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons 2hFj+Ay  
《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》 /V f L(  
Core Principles for Effective Banking Supervision [Basle Committee] k{ibD5B  
《有效监管银行业的主要原则》〔巴塞尔委员会〕 q-4#)EnW  
cornering “夹仓”；轧空；囤积居奇 T8\%+3e.  
corporate borrower 借款公司；借款机构 #PZBh  
corporate business 公司企业；公司业务 )ioIn`g^-  
Corporate Communications Department [Stock Exchange of Hong Kong Limited] fhbILg  
企业传讯部〔香港联合交易所有限公司〕 ;ksxz  
corporate customer 公司客户 (5&l<u"K~  
corporate dealer 公司交易商 &E$:^a4d  
Corporate Finance Division [Securities and Futures Commission] p^i]{"sjbU  
企业融资部〔证券及期货事务监察委员会〕 *kKdL  
Corporate Finance (D.T.C.) Limited 协联财务有限公司 6I~{~YvB"  
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 H <ugc  
corporate governance 公司管治 e3x;(@j  
corporate income tax 公司所得税 73tWeZ8rvx  
corporate investment adviser 公司投资顾问 NK|m7(
  
corporate member 法团会员；公司会员〔香港联合交易所有限公司〕 .9KW|(uW  
corporate plan 公司计划 Nj|~3 *KO  
corporate practice 执业法团 z+F:_  
corporate profits tax 公司利得税 O:Ob{k  
corporate savings 公司储蓄 @ )m9#F  
corporate service tax 公司服务税 jS'hs>Ot  
corporate signature 法团的签名 hv8j$2m  
corporation 法团；公司 ^9xsbv B0  
corporation bond 公司债券 p="K4E8~H  
corporation stock 公司股证；地方债券〔英国〕 {uji7
TB  
corporation tax 公司税 MD=VR(P?eq  
correction phase of stock market 股市调整期 kG|pM54:^  
Correctional Services Industries Suspense Account 惩教工业暂记帐 [Se0+\,&  
corrective affidavit 修正遗产申报誓章 8!VFb+  
correspondent bank 代理银行 6jo+i[h  
Cosmos Finance Limited 宇宙财务有限公司 V'XvwO@  
cost 成本；费用；价格 J&jig?t  
cost centre 成本中心 aFVd}RO0  
cost competitiveness 成本竞争力 >? ({  
cost control 成本控制；成本管理 W.VyH|?  
cost convention 原值成本法；成本惯例 2Ik@L,  
cost effectiveness 成本效益；经济效益 TM?7F2
  
cost efficiency 成本效率 E?3$ *t  
cost element 成本要素 TM1J1GU  
cost flow 成本流转 N6*v!M+  
cost input 投入资金 .Wq"  
cost management information system 成本管理资料系统 ~L=Idt!9  
cost of an asset 资产成本 jj*e.t:F  
cost of borrowing 借贷成本 7COJ.rA  
cost of capital 资本成本；资金成本 Mv^G%zg2  
cost of installation 安装费 P g1EE"N@  
cost of issue 招股费用；发行股份费用 1$adX  
cost of living 生活费用 ?L~Z]+-  
cost of transmitting 传送费用 }%I)bU  
cost overrun 成本超支 (VA:`pstP  
cost price 成本价格 6 &)fZt  
cost price structure 成本价格结构 ."\&;:ZNv  
cost to the revenue 政府收入的损失；政府减少的收入 =*?2+ ;  
cost-benefit analysis 成本效益分析 k7ODQ(*v  
cost-benefit study 成本效益研究 =D6H?K-k!  
cost-book company 以成本帐原则组成的公司 C>*]a(5k  
cost-effectiveness analysis 成本效益分析 (Jb[_d*  
costing 成本计算；成本计算法 l\Or.I7n  
costing and pricing policy 成本及定价政策 t?R=a-ZI  
costing exercise 成本计算工作 "7tEk<x  
costing review 成本检讨 7Vxe]s  
cost-of-living allowance 生活津贴 {|Pz9a-:  
cost-of-living index 生活指数；生活费用指数 fG\]&LFBU  
cost-plus pricing 成本加成定价法 hV4\#K[  
cost-push inflation 成本推动的通货膨胀 Mb0cdK?hA  
cost-recovery basis 收回成本的原则 9Ucn 6[W  
cost-related charges 依成本而定的收费 MOEB{~v`;  
cost-related fee 依成本而定的收费 HJ,sZ4*]]  
co-surety 共同担保人 $S0eERga  
co-trustee 共同受托人 =#c?g Wb56  
cotton futures 期棉 34P5[j!h  
Council of SEHK 联交所理事会 !^*I?9P  
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 <r{ )*]#l  
counterclaim 反申索 k(v8zDq*  
counterfoil 联页〔收据〕；存根〔支票〕；票根 * 5Y.9g3)Q  
counter-guarantee 反担保 KU}HVM{  
counter-inflationary policy 反通货膨胀政策 Kzd`|+?'`M  
countersignature 副署签名；连署签名 `X7ns?  
country debt provisioning 债务国坏帐准备 M1f^Lx  
country of beneficial ownership 实益拥有国 StuDtY  
coupon 息票；赠券 \PB~6  
coupon rate 息票利率 044*@a5f  
cover 保证金；承保范围；补仓 [ZP8l'?  
cover note 临时保单 jW-j+WGSM  
cover short position 补仓；填平空仓 (SlrV8;  
coverage 保额；承保范围 gB?~!J?  
covered call 备兑认购期权
~CB6+t>  
covered option 备兑期权 boR&'yX  
covered warrant 备兑认股权证 tT;=l[7%  
crash 狂泻；暴跌；崩溃 6!}tmdzR  
creation of new heads and subheads 开立新总目及分目 t $+
46**  
credit 信用；信贷；信用证；贷项 OgTE^W@  
credit advice 贷项通知书 fuxBoB  
credit agency 征信所；信用调查机关 "A_WU|  
Credit Agricole Indosuez 东方汇理银行 >cPB:kD'  
credit arrangement 信贷安排 -\`n{$OR  
credit balance 贷方结余 $I7/FZP  
credit card 信用卡 3T3p[q4  
credit card scheme 信用卡计划 wZECG-jr/  
Credit Commercial de France 法国商业银行 S)0bu(a`Z,  
Credit Committee 贷款委员会 ZTx~+'(  
credit control 信贷管制 Y@S?0  
credit conversion factor 信贷换算因数 <(Wa8PY2(  
credit easing 放宽信贷 <M1XG7_I  
credit exposure 信贷风险 g&*pk5V>  
credit facility 信贷安排；信贷融通；信用透支 X]Emz"   
Credit Guarantee Scheme 信贷保证计划 3?vasL  
credit item 贷项 QJ ueU%|  
credit limit 信贷限额 <~}t;ji  
Credit Lyonnais 里昂信贷银行 qG/a5i  
Credit Lyonnais Hongkong (Finance) Limited 香港里昂财务有限公司 7FVu[Qu  
credit rating 信贷评级 ^#R-_I  
credit rating agency 信贷评级机构
nNIV(  
Credit Review Committee [Hong Kong Monetary Authority] 信贷检讨委员会〔香港金融管理局〕 _ID2yJ  
credit risk 信贷风险 Oifu ?f<r  
credit sale 赊销；赊售 X"W%(x`w  
credit side 贷方 'wAOY  
credit squeeze 信贷紧缩；收紧信贷 =$g8"[4   
credit to... 记入……帐目 22|f!la8n  
credit to be given against tax 税款抵免 ~7!J/LHg  
credit transfer 信贷转帐；信用转帐 %3i/PIN  
credit union 储蓄互助社 =De%]]>   
Credit Union League of Hong Kong 香港储蓄互助社协会 g]V}azLr  
creditor 债权人 1@Bq-2OD4  
creditor's petition 债权人的呈请书 j}chU'if  
creditworthiness 信誉；信用可靠程度 W&]grG2/  
creeping inflation 爬行式通货膨胀；温和通货膨胀；渐升通胀 Z3G>DF:$  
criminal bankruptcy 刑事破产 PiZt?r?5w|  
criminal bankruptcy order 刑事破产令 hgE!)UE  
criminal bankruptcy petition 刑事破产呈请书 0:**uion  
criterion for credit 授信原则 :XMw="u=  
critical path analysis 关键路线分析法；要径分析法 Lrz>0_Q  
cross rate 套价；套汇汇率；交叉汇率 I'o9.B8%#  
cross-currency settlement risk 跨国货币结算风险 5( lE$&   
crossed cheque 划线支票 9jiZtwRpk  
crossed trade 交叉买卖；交叉盘买卖 AjaG.fa]k  
Cross-Harbour Tunnel Passage Tax 海底隧道使用税 aI|<t^X  
cross-holding 相互持股；交叉持股 J! >HT'M  
cross-margining 跨市场保证金制度 )}?'1ciHI  
cross-referencing system 相互参照系统 &j/ WjZPF  
cross-subsidization 互相资助；互相津贴 +b]g;  
Crown Agent 英联邦代办 6:B[8otQ  
crude activity rate 粗略经济活动率 cW,wN~  
crude econometric model 粗略计量经济模式 *&B*/HAN  
culpable insider dealing 应受谴责的内幕交易 :x97^.eW~  
cum dividend 连股息 bG>pm|/  
cumulative appreciation 累积升值；累积增值 .bvB8VOrW  
cumulative deficit 累积赤字；累积亏损 $6:j3ZTXrt  
cumulative dividend 累积股息  |Gjd  
cumulative financial position 累积财政状况 nD.4c-hd$q  
cumulative realized investment 累积的已实现投资 #GK&{)$  
currency 货币 f&(u
[W  
currency adjustment factor 货币调整因子；币值调整因素 ;tI=xNre`1  
currency board arrangement “货币发行局”制度 FpfOxF6A3  
Currency Board Operations Sub-Committee 货币发行委员会 !xMyk>%2  
Currency Committee [Hong Kong Futures Exchange Limited] I?"cEp   
货币委员会〔香港期货交易所有限公司〕 Rcf_31 L  
currency crisis 货币危机 W k'()N  
currency denomination 货币面值 :gb7Py'C  
currency futures 货币期货；外汇期货 @5zL4n@w  
currency futures contract 货币期货合约；外汇期货合约 r,i^-jv;  
currency in circulation 流通货币 SMgf(N3]  
currency matching 货币配对 $dci?7q  
currency note 纸币；钞票 #:{PAt  
currency option 货币期权 UioLu90 P  
currency swap 货币掉期；货币互兑；货币互惠信贷 &^1DNpUZ  
currency warrant 货币认兑证；货币认股权证 ~LHG  
current account 往来帐户；支票户口；经常帐目 Qm,|'y:Tg  
current assets 流动资产 Rs8`M8(4%  
current domestic value 现行本地价格 D(}v`q{Y  
current liabilities 流动负债 npz*4\4  
current market price 当时市价；现时市价 suaTXKjyk+  
current price 当时价格；现时价格 PR~ho&!  
current price series 当时物价计算数列 uI-te~]  
current year rules of assessment 当年度评税规则 "sf8~P9qy  
cushion 缓冲；缓冲时限〔债券〕 rO 6oVz#x  
cushion of liquid assets 流动资产缓冲额；速动资产缓冲额 ;04doub  
custodian 保管人 sxl29y^*  
custodian trustee 保管受托人 i+jSXn"_  
custody 保管  F[115/  
customer 客户 ;hmy7M1%  
customer lending 客户贷款 fT/;TK>z>  
customer statement 客户对数单；客户结单 2M= gpy  
cut loss “斩仓”；减少损失 ,/|"0$p2x  
cut margin “斩仓” Q9X_aB0  
cut-off date 截止日期 GK
tG#jZ&  
cut-throat competition 割喉式竞争；恶性竞争 $~50M5&K#  
cycle of activity 活动循环；商业循环 Oh~JyrZy  
cyclical fluctuation 周期性波动 +K;(H']Z<-  
cyclical inflation 周期性通货膨胀 `pm6Ts{,  
cyclical nature of the economy 经济的周期性情况 A%oHx|PD  
a7nbGqsx  
D.A.H. Private Bank Limited安新私人銀行有限公司 !iCY!:  
Dah Sing Bank Limited大新銀行有限公司 ~0|Hw.OK  
Dah Sing Finance Limited大新

顶 5sEq`P}5  
C*b!E:  
知识太多了 zy8W8h(?  
U=QV^I Qm  
要慢慢看 =5oE|F%  
谢谢斑竹了