一些有用的会计术语C

C: |Gs
LcUv6  
;m\(fW*ii  
calendar year figure 历年数字 aJfW75C  
call 催缴通知；认购期权 ~vt8|OOo0  
call deposit 通知存款；活期存款 3Y8%5/D5  
call loan 短期同业拆借；通知贷款 CR_A{(  
call margin 补仓；追加保证金 qzH97<M}T  
call market 短期同业拆放市场 dW
=]|t&  
call money 短期同业拆借；活期贷款 T|=8jt,  
call option 认购期权；看涨期权 }X`K3sk2/z  
call price 赎回价格；提前赎回价 ;T
R.UUT  
call warrant 认购认股权证；回购认股权证 6Y=$7%z  
callable share 可收回股份；可兑付股份 %@IR7v~  
called up share capital 已催缴股本 4u;W1=+Vn  
Canadian Dollar [CAD] 加拿大元 BEY}mR]  
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 {:"bX~<^  
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 a]Lr<i8#%  
cancellation price 取消费 uXp0D$a  
cap 上限 VMNih
x0FJ  
capital 资本；资金 *v&g>Ni  
Capital Accord 《资本协定》 S4\T (  
capital account 资本帐；非经常帐 .|rpj&>g  
capital account commitment balance 资本帐承担额结余 NQOdgp  
Capital Adequacy Directive [CAD] 《资本充足指引》 r..Rh9v/=E  
capital adequacy ratio [CAR] 资本充足比率 8 /\rmf\  
capital allowance 资本免税额 f6z[k_lLN  
capital alteration 资本变更 Dl7#h,GTc<  
capital and liabilities ratio 资本负债比率 toP7b  
capital and liquidity requirement 资本与流动资金的规定 V43|Ej}E  
capital appreciation 资本增值 t<Og?m
}(  
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〕 gXF.e.uU  
capital assets 资本资产 Bq\%]2;eo{  
capital at risk 风险资本 fghJj@ES  
capital base 资本基础；资金基础 jPFA\$To  
capital charges 资本支出；资本费用 pE`BB{[@  
capital commitment 资本承担 v_b%2;<1  
capital contribution certificate 出资证明书 +.zriiF]i  
capital convergence 划一资本充足比率 C7nLa@  
capital cost 资本成本；建设成本；建设费用 r% qgLP{v  
capital cover 资本保证 &OsJnkY<<  
capital deficit 资本亏绌；资本赤字 \[Q,>{^  
capital divided into shares 资本分成股份 0Pbv7)=XL  
capital element 资本因素；资本部分 rFGbp8(2  
capital equipment 资本设备 A?Uyj  
capital expenditure 资本开支；非经常开支 !x&/M*nBE  
capital expenses 资本费用 V+DN<F-  
capital financing 筹集资本；以非经常收入支付非经常开支的结算 $
My%7S/3  
capital flow 资金流量 sN;xHTY  
capital formation 资本形成；集资 \QQw1c+  
capital formation figure 资本组合数字 h19c*,0z!  
capital fund 资本基金 N U\B  
capital gain 资本增益；资本增值 C?X^h{Tp  
capital gains tax 资本增值税 ^ @sg{_.~l  
capital goods 资本财货；资本货物 EQMn'>  
capital grant 非经常补助金；非经常拨款；建设补助金 `n$pR8TZ_  
capital grant cycle 建设补助金周期 LG@5Z-  
capital injection 注入资本；注资 <Knl6$B  
capital input 投入资本 H71LJfH  
capital intensity 资本密集度 }c$Zlb  
capital intensive 资本密集 XZ}]H_, n  
capital investment 资本投资 bF<FX_}!s!  
Capital Investment Fund 资本投资基金 8|HuxE  
capital loss 资本损失 }H\wed]F/  
capital maintenance 资本保值；资本保留 AYf
W}V"  
capital market 资本市场；资金市场 REli`"bR  
capital market instrument 资本市场票据 yd'>Mw  
capital money 资本款项 pFx7URZA  
capital money subject to a trust 信托财产资本 8-+Ce;h  
capital movement 资本流动 ]haZT\  
capital nature 资本性质 %?^IS&]Z  
capital outlay 资本支出 1@egAo)  
capital portion 资本部分 )|zLjF$  
capital profit 资本利润 I ze+](  
capital project 基本工程项目；非经常开支项目 !Qy%sY  
capital receipt 资本收入 wa5wkuS)ld  
capital redemption 资本赎回 <Y9%oJn%  
capital redemption business 资本赎回业务 !g'kWE[  
capital redemption contract 资本赎回合约 ]MKW5
Kq  
capital redemption reserve 资本赎回储备 W9+H/T7!  
capital reduction 资本减缩；减资 (p>?0h9
[  
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] hxZ5EK
By  
股本削减计划〔香港联合交易所有限公司〕 p(=}Qqdr8  
capital repayment 偿还资本 5bKM}?=L  
capital reserve 资本储备；后备资本 Arc6d5Q  
capital revenue 资本收益；非经常收入 JZ3CCf  
capital spending 资本开支；资本支出；非经常开支 W US[hx,  
capital stock 股本 Jz
<-B  
capital stock subscription 认缴股本；认购股本 `tw[{Wb  
capital subsidy 建设津贴；基本建设津贴 U[,."w]T  
capital subvention 非经常资助金 0n<>X&X
 
capital sum 资本额 5$$Yce=k  
capital tax 资本税 M#Kke
9%2  
capital transfer tax 资本转移税 l!qhK'']V"  
capital turnover 资本周转率 xq$(=WPI  
capital value 资本价值 ZRHK?wg'#  
capital works project 基本工程项目 >}?jOB  
Capital Works Reserve Fund 基本工程储备基金 5nF46c  
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 Sqn|  
capitalization 资本化；资本总额 wIQ~a  
capitalization of interest 利息化作本金 CiF(   
capitalized interest 化作本金的利息 JPO'1D)  
capitalized loan 转作资本的贷款 BA(erf>  
capitalized value 资本还原值；资本化价值 Ec'Hlsgh&T  
capitation grant 按人计算的补助金 B!+rO~  
captive insurance business 专属自保保险业务 L)(JaZyV5  
car insurance 汽车保险 ] MP*5U>;  
Caribbean Development Bank 加勒比开发银行 4|U$ON?x  
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] ;z2\ Q$  
意大利嘉利堡银行 x%_VzqR`  
cartel 同业联盟；卡特尔 _nwsIjsW  
cartelized rates system 联营式利率制度  m#K)
%0  
cash 现金；现款 {&dbxj-'  
cash accounting system 现金会计制度 f |%II,!3  
cash acquisition 以现金投资所得的资产 }_mVXjF  
cash allowance 现金津贴 OCW0$V6;D-  
cash assets 现金资产 6C
'W  
cash at bank 银行现金；银行存款 Kd r7 V  
cash balance 现金结余 >V%lA3  
cash basis 现金收付制；收付实现制 ,Iv eKk5W  
cash basis accounting 现金收付制会计；收付实现制会计 OI^??joQ  
cash bonus 现金红利 - f?8O6e  
cash book 现金出纳帐；现金簿 #Mw 6>5}<  
cash client 现金客户 y`,;m#frT  
cash commission rebate 现金回佣 <uYrYq
N  
cash compensation 现金补偿 'GI| t  
cash contribution 现金承担额；现金分担额 'kOkwGf!  
cash cost 直接费用；现金成本  \OJam<hZ  
cash coupon 现金礼券 `- HI)-A97  
cash credit 现金信贷 6o0}7T%6  
cash deficit 现金赤字 d88Dyzz  
cash deposit and withdrawal 现金收支 @ D,]v:  
cash disbursement journal 现金支出日记簿 K'Y/0:"*  
cash disbursement slip 现金支出传票；现金支出单 R 7h^ @  
cash flow 现金流量；银根 %lk^(@+ T  
cash flow lending 流动现金放款；无抵押融资 O l
lS  
cash flow statement 现金流量表；现金流动表 )2lB  
cash flow surplus 现金流量盈余 z+Guu8  
cash in hand 库存现金；手头现金 3+l8VX&u!  
cash in till 备用现金 [g bFs-B2/  
cash in transit 运送中现金；在运现金 EQWRfx?d  
cash input 投入现金 w}]BJ<C  
cash input figure 现金投入数字 z:a7)z  
cash limit 现金支出限额；现金限额 9^u}~e #(  
cash margin 现金保证金 sWmqx$  
cash market 现货市场；现金交易市场 .p=OAh<  
cash offer 现金要约；现金补偿额 &MZ{B/;;H  
cash payment 现金付款；现金支付 4bCA"QM[[  
cash position 现金头寸 fig~z=m
  
cash price 现金价格 %+htA0aX  
cash receipts journal 现金收入日记簿 p()q)
P  
cash receiving slip 现金收入传票；现金收入单 2"T b><^"  
cash settlement 现金结算 u6 QW*8b4  
cash surplus 现金盈余 S{RRlR6Z  
cash with order 订货付现；凭票即付 ch2m Ei(  
cashier's order 银行本票 Jkv!]C  
cashier's order outstanding 未承兑的银行本票 e*}*3kw)T  
cash-limited subhead 有现金支出限额的分目 R$!]z(  
cash-sweep 现金彩票活动 %+nM4)h  
casual client “散客”；“散户” kbL7Xjk  
CCASS Depository 中央结算系统证券存管处 rd>>=~vx=/  
CCIC Finance Limited 中芝兴业财务有限公司 {Q>4zepN!  
cedant 分出者 |$;4/cKfy  
ceding company 分出公司 Zor!hc0<  
ceding insurer 分出保险人 7;c^*"Ud  
ceiling 上限 ,
PoG=W  
ceiling price 最高限价 @3y >|5Y  
central bank 中央银行 )Tieef*Q~  
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 ])G|
U A.  
central banking 中央银行业务 <"K2t Tg.  
central banking function 中央银行职能 a x)J!I18  
Central Clearing and Custodian System 中央结算及托管系统 :f:&B8  
Central Clearing and Depository System 中央结算及存管系统 M,
W-,l ]  
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 Ml9m#c  
central clearing house 中央结算所 '4It>50b  
central clearing system 中央结算制度；集体交收系统 xbxzB<yL  
central custody system 中央托管系统 \03<dUA6  
central depository 中央存管处 }9^'etD  
central depository system 中央证券存管制度 w2!:>8o:  
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 #eN2{G=4+  
central rate 中央汇率；中心汇率 AOkG.u-k  
Central Registration Hong Kong Limited 香港中央证券登记有限公司 j D*<M/4  
Central Tender Board 中央投标委员会 b)x0;8<  
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统；世达结算系统 :{^~&
jgL  
centralized budgetary and payments system 集中预算及支付制度 O8A(OfX  
centred 12-month moving average 十二个月定位移动平均数 Wuo:PX'/9  
certificate of approval 批准证明书 ).`v&-cK4E  
certificate of beneficial entitlement to property 资产权益证书 |Xm$O1Wa
 
certificate of compliance 合格证明书；合约完成证明书 Nmd{C(^o  
certificate of deposit [CD] 存款证 x4PzP  
certificate of exemption from estate duty 豁免遗产税证明书 $UdBZT-  
certificate of incorporation 公司注册证书；法团注册证书 ~ o2Z5,H  
certificate of incorporation of registered trustees 注册受托人法团证书 GqNOWK2O  
certificate of indebtedness [CI] 负债证明书 WO{7/h</  
certificate of insurance 保险证书 p;'.7_1  
certificate of interest 权益证明书；息票 w
x`.  
certificate of means 资产证明书 Sk"hqF.2  
certificate of participation 参与证明书 .I EHjy\+  
certificate of payment of profits tax 缴付利得税证明书 r~JGs
?GH  
certificate of preference 特惠税证 {chZ&8)f  
certificate of rateable value 应课差饷租值证明书 PH&Q
w2(Sx  
certificate of registration 登记证书；注册证明书 Aqmw#X  
certificate of satisfaction 清偿证明书 { `Z~T&}~T  
certificate of transfer 转让证明书 6$:Q]zR#'H  
certificate to bearer 不记名证明书 0:n"A,-p  
certification 核证 $
T#fCx/  
certification fee 核证费 fVgN8b|&'  
certified cheque 经银行证明可兑现的支票 {$Uj&/IC  
certified public accountant [CPA] 执业会计师 }apno|W&  
certified statement 经证明的报表 J_7@d]0R  
cessation of business 停业 f8SO:ihXL  
cession 分保 ~4Gc~"  
C.F. Finance Company Limited 浙一财务有限公司 N$#~&  
chance 机会；中彩机会 F!g1.49""  
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 x7<NaMK\  
change of domicile 迁册 k
!z<=WA  
change to estimates 修订预算 !ht2*8$lQ  
change to the approved estimates of expenditure 核准开支预算的变动 aNY-F)XWa  
charge 费用；押记；抵押 pnE]B0e  
charge number 税单号码 Dq<DW2It>  
charge on assets 资产的征税 D!O
Y<?  
charge upon general revenue 从政府一般收入中拨款支付 M*qE)dZjS  
chargeable 可予征收；应课税的 &4KUXn[F  
chargeable agreement for sale 可予征收印花税的买卖协议 R4VX*qkB  
chargeable income 应课税入息 l'_]0%o]  
chargeable normal trading receipt 应课税的一般营业收入 8f[ztT0`g  
chargeable profit 应课税利润
) 3"!Q+  
chargeable to tax 应课税 i ]8bj5j{  
charged to... 记入……帐目 .tGz,z}  
chargee 承押记人 W|Sab$h  
charge-holder 受押人 _EP]|DTfr  
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 ?D2a"a$^  
charging order 押记令 %Vltc4QU  
chargor's right 押记人的权利 QICxS
k  
charitable donation 慈善捐款 YLTg(*  
charitable trust 慈善信托 1goRO  
charity property 慈善财产 Q:Pp'[ RK  
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 jQ'g'c!  
charter 章程；特许权 p&V64L:V  
charter of incorporation 成立章程 LTzdg >\oJ  
chartered accountant 特许会计师 0wNlt#G;{  
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 w0Nm.=I-   
Chartered Institute of Public Finance and Accountancy [United Kingdom] lEwQj[ k  
特许公共财政及会计学会〔英国〕 E9I08AODS  
charterer 承租人 [pp|*@1T  
Chase Manhattan Asia Limited 美国大通亚洲有限公司 'R'hRMD9o  
Chase Manhattan Bank 美国大通银行 0iZeU:FE  
chattels 实产 UCmy$aW  
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 >KP,67  
Che Hsing Finance Company Limited 浙兴财务有限公司 Ri`6X_xU  
check-and-balance system 制约平衡制度 \+sa[
jK  
Chekiang First Bank Limited 浙江第一银行 ^78N25RU(  
cheque 支票 gl`J(  
Chiao Yue Finance Company Limited 侨裕财务有限公司 o938!jML_  
Chiba Bank, Ltd. 千叶银行 7?uDh'utt  
Chicago Board of Options Exchange 芝加哥期权交易所 v!ai_d^  
Chicago Board of Trade 芝加哥交易所 C{^I}p  
Chicago Mercantile Exchange 芝加哥商品交易所 s#aj5_G  
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 )V>OND  
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 '{.4~:  
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 j2IK\~W?-  
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 M[z1B!rT  
child allowance 子女免税额 Rrry;Hr  
China & South Sea Bank Limited 中南银行 _<mY|  
China Affairs Committee [Hong Kong Futures Exchange Limited] O.QR1  
中国事务委员会〔香港期货交易所有限公司〕 $'5rS$]a/  
China concept stock 中国概念股 8]vut{  
China Construction Bank 中国建设银行 !LpjTMYs  
China Development Division [Stock Exchange of Hong Kong Limited] nXhP ME  
中国发展科〔香港联合交易所有限公司〕 2bw), W  
China Economic News 《中国经济新闻》 _6c/,a8;*J  
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 Z8ivw\|M8  
China State Bank Limited 国华商业银行 h x5M)8#+  
Chinatrust Commercial Bank, Limited 中国信托商业银行 "\}h  
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 B[
7,Hy,R  
Chinese Bankers Club, Hong Kong 香港银行华员会 \ILNx^$EL  
Chinese Banks' Association 香港华商银行公会 11#b%dT  
Chinese Gold and Silver Exchange Society 金银业贸易场 Hik=(pTu>  
Chinese New Year bonus 年奖；年终花红 /({oN1X>i  
chit fund 银会
KGc.YUoE  
Chiyu Banking Corporation Limited 集友银行有限公司 J!~kqNI  
Chiyu Finance Company Limited 集友财务有限公司 Vq-Kl[-|  
Cho Hung Finance Limited 朝兴金融有限公司 H{N},B  
choses in action 无形动产；据法权产 0L3
2sFy  
chronological book 序时帐簿 O>nMeU  
Chubu Securities Finance Company 中部证券金融公司 6A.%)whI;  
Chung Khiaw Bank Limited 崇侨银行 )i:*r8*~  
Chung Nan Finance Company Limited 中南财务有限公司 Bnk<e  
Chuo Trust & Banking Co., Ltd. 中央信托银行 FXr\  
Chuo Trust Asia Limited 中央信托亚洲有限公司 n^|xp;] :  
Citibank, N.A. 万国宝通银行 l/nBin&YGv  
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 j-**\.4a~  
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务（香港）有限公司 uZ3do|um  
Citicorp International Limited 万国宝通国际有限公司 e>c -b^{&  
civil debt 民事债项 t@MUNW`Q  
Civil Service Pension Reserve Fund 公务员退休金储备基金 2NjgLXP  
claim 申索；索偿；债权 rloxM~7!,)  
claim equalization fund 申索平衡基金 JtMl/h  
claim for refund of property tax 申请发还物业税 L'KKU4zj  
claim of debt 债权申索 $*N(feAs  
claim on bank 对银行的债权 9a]o?>`E  
claim to dividend 摊还债款申索 V*2*5hx  
claimant 申索人；索偿人 I;wxgWOP  
claims statistics 申索统计数字 >iK LC  
class of insurance business 保险业务类别 ~Yl.(R  
class of property 财产类别 /!t:MK;  
claw-back 递减率 YG=:lf  
clearance cost 清拆成本 wVI_SQ<8V  
clearing 结算；票据交换；清算 "0 %fR"  
clearing account 结算帐户 l4taD!WD/  
clearing and settlement system 结算和交收系统 -Q<OSa='  
clearing balance 结算差额 =a=:+q g  
clearing bank 结算银行 -W@nc QL}  
clearing cheque 交换支票 <wFmfrx+
v  
clearing house 结算所；票据交换所 XA>uCJf  
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 a[j]f
v*6  
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 ZRw^< +  
clearing member 结算会员 'CJ_&HR  
Clearing Members' Fund 结算会员基金 &#u\@Qze  
clearing participant 结算参与者
m*iSW]&  
clearing rebate 结算费用的回佣 Hl(W'>*oL  
Clearing Rules [SEHK Options Clearing House Limited] nwfu@h0G  
《结算规则》〔联交所期权结算所有限公司〕 %qeNC\6N  
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 <liprUFsn  
Clerk to the Board of Review 税务上诉委员会书记 u^]Gc p  
client 客户；委托人；当事人 1TfFWlf[B  
client agreement 客户协议 go6;_  
client confidentiality 客户保密的责任 ABp8PD  
client money 客户款项 W;!V_-:  
client statement 客户结单 ,+OV
Rc  
clients fund 客户资金 D8E^[w!  
close 结算；收市；收盘 nI(w
7qhub  
close a position 平仓；轧平头寸 r+#g  
close company 股份不公开的公司 n|Y}M]u,  
close higher 收市时价位较高 g%^/^<ei  
close lower 收市时价位较低 yD!GgnW  
close mixed 收市时荣辱互见 v&9:Wd*Iz'  
close of exchange 交易所停市 k[<i+C";  
close of financial year 财政年度终结 A4d3hF~l`  
close out 平仓 *Ev8f11i&  
close out a long position 平长仓 S_??G:i  
close out a short position 平空仓 kDRxu!/  
close steady 收市时价格稳定 DW7Jk"\GH  
close the gap 弥补差距 ##mBO
dx  
closed position 平仓 wNFx1u^/)  
closed-end investment corporation 股份固定的投资公司 bYhG`1,$-a  
close-out price 抛售价格 ?uP5("c  
closing account 决算帐户 V5 9Vf[i|  
closing balance 期终结余；收市结余 6Qz=g t%I=  
closing price 收市价；收盘价 E"/k"1@  
closing quotation 收市价；收市行情 %g>k0~TRf#  
closing rate 收市汇价；收盘汇率 Dcs O~mg  
closing transaction 平仓交易 }LEasj  
clothing levy 成衣税 {m,LpI0wG  
club deposit 零存整付存款 Aq'~'hS`1  
Code of Aid 《资助则例》 QJx<1#  
Code of Banking Practice 《银行营运守则》 }+u<w{-7/  
Code of Best Practice [Stock Exchange of Hong Kong Limited] S&cN+r  
《最佳应用守则》〔香港联合交易所有限公司〕 0R]'HA>  
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〕 D=5%lL  
Code of Conduct for Persons Registered with the Securities and Futures Commission [z;}^3b  
《证券及期货事务监察委员会注册人操守准则》 4/S3hH  
code of practice 实务守则；经营守则；执业守则 $|!3ks  
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 SD:Bw0gzrI  
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 Ts=TaRwWf  
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 Z%I 'sWOd  
Code on Pooled Retirement Funds 《集资退休基金守则》 8yZs>Og?  
Code on Share Repurchases [Share Repurchase Code] g~=- ,j|  
《公司购回本身股份守则》〔《股份购回守则》〕 Ne1W!0YLK  
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 ?AI`,*^  
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 R"F:(  
co-debtor 共同债务人 ,K&L/*  
co-financing scheme 共同融资计划 =|^R<#%/  
cognizance 证明令 LiGECqWBa'  
coin 硬币 rC/z8m3z  
coin replacement programme 硬币取缔计划 i~4$V  
coin set 套装硬币 !\Xrl) $j{  
coinage 硬币 CX5>/  
Coinage Security Fund 硬币发行基金 bNvc@oo  
cold call 主动与准客户接触 f{(D+7e}  
collapse in prices 价格下泻；价格下挫；价格暴跌 Jep/%cT$w  
collateral 抵押品 zx?|5=+!  
collateral bond 担保债券 $ 93j;  
collateral loan 抵押贷款 hb)8
3mH}  
collateral security 附属抵押品 @'J[T:e  
collection 征收；收取 `
w"ooK  
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 2ryg3%+O  
collection of betting duty 收取博彩税 ,v9*|>4  
Collection Office [Inland Revenue Department] 收税处〔税务局〕 IG:CWPU  
collective consumption 集体消费 6\QsK96_  
Collector 收税主任  SmAF+d
 
Collector of Rates 差饷征收官 uxW<Eh4H*  
Collector of Stamp Revenue 印花税署署长 iYr*0:M  
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 qvJQbo[.9P  
combined surplus 合并盈余 W#x~x|(c  
combined visible and invisible trade account 有形及无形贸易合并帐目 O%} hNTS"  
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 NV2$ >D  
commemoration coin 具纪念性的硬币 ]^QO^{Sz  
commencement of winding-up 清盘开始 IfCa6g<&(  
commerce and industry sub-index 工商分类指数 PiNf;b^
9  
commercial activity 商业活动 S<w?,Z  
commercial bank 商业银行 O<?.iF%  
Commercial Bank Act of Norway 《挪威商业银行法》 J@4 Z+l9  
Commercial Banks Law 《商业银行法》 R\u5!M$::  
commercial borrowing 商业借款 (~#-J7
 
Commercial Code of Japan 《日本商法》 FeZGPxc~  
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 [ofZ1hB4  
commercial invoice 商业发票 S$GWY^5}{  
commercial letter of credit 商业信用证 [](] "r  
commercial loan 商业贷款；商业放款 mr XmM<  
commercial paper 商业票据 OlsD  
commercial paper market 商业票据市场 A] f^9F@  
commercial registry 商业登记处 WG5)-;>q|  
commercial return 商业回报 $ 3.Y2&$T  
commercial sale 商业销售 ^^[A\'  
commercialization 商品化 LH
q~`  
commercially viable 具商业利益；有利可图 :CXm@yF~4=  
Commerzbank AG 西德商业银行 -&LF`V&3w  
commission 佣金；委员会 [85tZr]  
Commission des Operations de Bourse of France 法国证券事务监察委员会 Es1T{<G|w  
commission house 佣金行；代办行 FBA th !E  
commission payable 须付的佣金 /t _QA  
commission rebate 佣金回扣 B5#>ieM*  
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 S@WT;Q2Z  
Commissioner of Banking 银行监理专员〔银监专员〕 j<d,7  
Commissioner of Estate Duty 遗产税署署长 3'tq`t:SQ  
Commissioner of Inland Revenue 税务局局长 N9PEn[t@  
Commissioner of Insurance 保险业监理专员 FOSC#W9E  
Commissioner of Rating and Valuation 差饷物业估价署署长 jG/@kh*m  
commitment 承担；已承担的开支；承担额；承担项目 \{}5VVw-S?  
commitment fee 承诺费 -^$IjK-N  
Committee of the Hong Kong Association of Banks 香港银行公会委员会 ,y[w`Q\  
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 v}u
zUY  
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 na] 9-~4  
Committee on Payment System [Hong Kong Monetary Authority] a)r
T3gl  
支付系统委员会〔香港金融管理局〕 nm@.] "/  
Committee on Unit Trusts [Securities and Futures Commission] hJ*#t<.<P;  
单位信托委员会〔证券及期货事务监察委员会〕 n wO5<b;  
Commodities Dealers' Deposit Fund 商品交易商按金基金 <*db%{  
Commodities Trading Commission 商品交易事务监察委员会 xHuw ?4  
commodity 商品 mS &^xWPV  
commodity classification 商品分类法 NPt3#k^bW  
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 Lz`_&&6  
commodity dealer 商品交易商 s'k
} .}  
commodity exchange 商品交易所 SM[VHNr,-  
Commodity Exchange Compensation Fund 商品交易所赔偿基金 O7zj8  
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 _5v]69C#  
commodity flow method 商品流动法；商品流通法 dY.NQ1@"  
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 'F Cmbry  
commodity futures contract 商品期货合约 Gs(;&fw  
commodity market 商品市场 94u~:'t>V  
commodity tax 商品税 p!+bn,?G  
commodity trading adviser 商品交易顾问 s#)0- Zj  
commodity trading adviser's representative 商品交易顾问代表 /3qKsv#  
commodity trading advisory contract 商品交易顾问合约 LTnbBh*mc  
commodity warrant 商品期权证 n<DZb`/uHZ  
commodity-based investment 以商品为基础的投资 z/f0.RJ  
common fund 共同基金 r.v.y[u  
common property 分权共有财产 ffem7eQ  
common share 普通股 o
pon"{  
common stock 普通股 D]+@pKb  
Commonwealth Bank of Australia 澳洲联邦银行 <O~ieJim  
Commonwealth Development Corporation 英联邦发展公司 DWk2=cO  
Commonwealth Finance Ministers Conference 英联邦财长会议 Vu Ey`c  
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 w9CX5Fg  
Commonwealth income tax 英联邦入息税 (iY2d_FQ[  
Commonwealth Preference 英联邦特惠制 $!\Z_:  
communal property 公有财产；公有产业 !.w|+-JKO  
communication expenses 通讯费用 %H=^U
8WB  
Community Preference 欧共体特惠制 F2dwT  
commutation of pension 退休金的折算 e@g=wN"@  
commuted gratuity 折算酬金 Ny]]L  
commuted pension gratuity 经折算的退休酬金 >\!k~Zi  
Companies Act [United Kingdom] 《公司法令》〔英国〕 921s'"  
Companies Handbook 《上市公司手册》 e}2[g  
companies inspector 公司检查员 @4P_Yfn  
Companies Liquidation Account 公司清盘帐户 OwLJS5r@<-  
Companies Ordinance: Information to be Included in a Rights Issue Prospectus (O'O#AD  
《公司条例：供股章程须载有的资料》 )C$1))  
Companies Ordinance: Information to be Included in Prospectuses Regarding the Valuation of Land and Buildings 《公司条例：招股章程须载列有关土地或建筑物的评估的资料》 yUg'^SEbLk  
Companies Registration Officer 公司注册主任 )wk9(|[o  
Companies Registry 公司注册处 d@{#F"o  
Companies Registry Trading Fund 公司注册处营运基金 nC#SnyUO  
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 b:x*H
jf  
Company Formation and Enforcement Division [Companies Registry] A}sdi4[`  
公司成立及条例执行部〔公司注册处〕 BXUd i&'O  
company in which the public are substantially interested 由公众拥有相当权益的公司 0D}k
^W  
company limited by guarantee 担保有限公司 gTg[!}_;\N  
company limited by shares 股份有限公司 VoNk.h"T  
company register 公司登记册 UX)QdT45Mh  
company registration fee 公司注册费 %TzdpQp"  
company with limited liability 有限法律责任的公司 |O[ I=!  
company's memorandum 公司组织章程 >&)|fV&4  
company's reserve 公司储备 +(oExp(!  
comparative advantage 比较优势；比较利益 h BzZJ/jn  
compensation 补偿金；赔偿 (b+o$C  
Compensation Committee [Stock Exchange of Hong Kong Limited] ^fti<Lw5  
赔偿委员会〔香港联合交易所有限公司〕 slV]CXW)t  
compensation from insurance 保险赔偿 ^1X 6DH`  
compensation fund 赔偿基金 >S:+&VN`M  
compensation fund levy 赔偿基金征费 aY\(R02B  
compensation rate 补偿率 m<|fdS'@  
Compensation Review Committee 赔偿检讨委员会 TGI`}#  
compensation scheme 赔偿计划 +xBM\Dz8  
compensation trade 补偿贸易 H@`lM~T[  
compensation value 补偿值 v|2+7N:[;  
compensatory payment 补偿付款 *NQsD C.J^  
competition and pricing strategy 竞争与定价策略 Zu/1:8x  
competitive edge 竞争优势 J%8hf%!ud  
competitive price 具竞争力的价格 'UB"z{w%  
competitive tender 竞争性投标 BU=Ta$#BZ  
Compliance Committee [Stock Exchange of Hong Kong Limited]
me@EKspX  
监察委员会〔香港联合交易所有限公司〕 +$B#] ,  
component of expenditure 开支组成部分 DK(8Ml:k  
Composite Consumer Price Index 综合消费物价指数 G_6!w//  
composite index 综合指数 i{k v$ir!  
composite rating 综合评级 n;~6'fxe  
composite return form 综合报税表 |JTDwmR
 
Composite Securities and Futures Bill 《证券及期货综合条例草案》
iL3k8:x  
composite tax return 综合报税表 : W0;U  
composition 组合成分；债务重整协议 zc!q a"4yM  
composition of earnings 收益组合成分 kj'  
compound increase 复合增加率；复合增长率 =v~$&@  
compound interest 复利 t&rr;W]  
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 ;f2<vp;U  
comprador note 买办票据 {0Ej*%  
comprador order 买办付款令票 q8R
ep  
comprehensive income tax 综合所得税 iI!g1  
comptroller 审计主任 qEnmms1  
compulsory liquidation 强制清盘 ?,
FL"ye  
compulsory winding-up 强制清盘 IdciGS6t  
computation 计算；计算表 #,rP1#?  
computational procedure 计算方法 B[[1=  
computer audit programme 电脑审计程序；电脑核数程序 B{lL}"++0  
concentrated position 集中持仓量 0ZtH  
concentration risk 资金集中风险；集中融资风险 *5R91@xt  
concept stock 概念股 )|<g\>/  
concession 特许权；宽减措施；优惠 a>Xq  
concession contract 特许经营权合约 
WFMQ;  
concessionary rate 优惠率 _H$Z}2g<z  
concordat 协定；契约；国际监管条约 j9 &0/ ~/  
condition 条件 GlaZZ,   
conditional endorsement 附有条件的背书 09Y:(2Qri  
conditional offer 有条件要约 n16TQe"8  
conditional sale agreement 有条件售卖协议 +!<{80w  
conditions of tender 投标章程 u|\K kk  
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》 vjYG>YhV  
conduct of business standard 业务操守准则 $EPDa?$*  
Confidentiality Understandings 保密谅解文件 Y~I6ee,\  
confirmation letter 确认书 Bt"*a=t;  
confirmation of mail transfer 信汇证明书 6>-Gi  
Confirmation of Payment 已缴税证明书 wm/>_  
confirmed letter of credit 保兑信用证 L'}^Av_+  
confirming bank 保兑银行 j'&a)-Wx_  
confiscation order 没收令 ~Ec@hz]js  
connected transaction 关连交易 2Jn?'76`  
consensus capitalism 共识资本主义 -.hH,zm  
conservative investor 保守投资者 IR<*OnKn  
consideration 代价；对价；约因 JL&ni]m  
consideration issue [listing method] 代价发行〔上市方式〕 _ +A$6l  
consideration other than cash 现金以外的代价 ]\oE}7K%r  
consignee 收货人；代售人 ;q" ,Bs  
consignment 托运；寄售 ? p^':@=  
consignor 付货人；托运人；寄售人 <N\#6m  
consolidated account 综合帐目 r2>y !Q?  
consolidated account expenditure 综合帐目开支 u^&,~n@n7  
consolidated balance sheet 综合资产负债表 ;#6j9M0  
consolidated cash deficit 综合现金赤字 3|.KEJC"
 
consolidated cash surplus 综合现金盈余 >)S'`e4Gu  
consolidated enterprises sectorial index 综合企业分类指数 ({p@Ay  
consolidated net earnings 综合净收益；综合净盈利 9/LJtM  
consolidated net profit 综合净利润；综合纯利 S[oRq   
consolidated policy 综合保单 X.<2]V7!  
consolidated price 综合价格 zd#/zUPI  
consolidated profit and loss account 综合损益帐；综合损益表 /A/k13 J  
consolidated public sector expenditure 公营部门综合开支 p4I6oS`/.  
consolidated revenue account 综合收入帐 %#b+ =J  
consolidated shareholders' fund 综合股东资金 WJ(E3bb  
consolidation of shares 股份合并 +G>
;NiP
_  
consolidation period 巩固期；“牛皮靠稳”阶段；大涨后的调整期 O8S"B6?$~'  
consortium company 财团公司 n{r
_Xa  
consortium loan 银团贷款 oi}\;TG  
constant dollar figure 固定币值 OgBZoTT  
constant market price 固定市价 Vch!&8xii  
constant price 固定价格 bLi>jE.%.  
constant price series 固定物价计算数列 /-jk_8@a  
constant rate 固定比率  <IL$8a  
constituent stock 成分股 
`jB2'  
constitution 章程；组织章程 p&ml$N9fd  
construction output 建造产出量 ~",,&>#[K  
constructive trust 法律构定信托 haMt2S2_B:  
consultant accountant 顾问会计师 Qr l>A*  
consultant's fee 顾问费 iv62Fs'  
Consultation Paper on Proposed Regulation on Share Margin Financing b?FTwjV+#  
《监管股票按贷财务的建议谘询文件》 5UHxB"`C  
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability +R?d6IjH  
《有关联交所检讨董事资格的程序的谘询文件》 9K F`9Y  
consumer behaviour 消费者行为 d>qxaX;  
Consumer Council 消费者委员会 ="*8ja-K  
consumer credit financing operation 消费者信贷业务 |J#mgA}(  
consumer demand 消费者需求 Pkw` o #  
consumer durables 耐用消费品 ~ -hH#5  
consumer expenditure 消费开支 lfp'D+#p{  
consumer goods 消费品 i
%)Nn^a;T  
consumer market 消费市场 c0%%X!!$  
consumer price 消费物价 JH0L^p  
Consumer Price Index [CPI] 消费物价指数 ?"[h P=3J  
Consumer Price Index (A) 甲类消费物价指数 e-#!3j!'  
Consumer Price Index (B) 乙类消费物价指数 /n SmGAO  
Consumer Price Index Classification System 消费物价指数分类法 X4R+Frt8  
Consumer Price Index Report 《消费物价指数月报》 cSSrMYX2  
Consumer Price Index series 消费物价指数系列 q0hg0DC[;  
consumer price inflation 消费物价上涨 8Dq;QH}  
Consumer Representative Action Fund 消费者集体诉讼基金 ?#LbhO*   
consumer sentiment 消费意欲 l;dZJ_Ut$  
consumer spending 消费开支；消费支出 !~&vcz0>)9  
consumption expenditure 消费开支 2$O@T]  
consumption pattern 消费模式 @ 0RB.-  
consumption product 消费产品 6*<=(SQI  
consumption tax 消费税 bNG;`VZ%  
contango 交易延期费；延期交割费；期货溢价 >"Z^8J  
contingencies warrant 紧急拨款令；应急支款授权书 ]jz%])SzH  
contingency 应急费用；意外开支准备金 ui:  
contingency allowance 应急准备金 Z;{3RWV  
contingency sum 应急费用；意外开支准备金 x_oL~~@  
contingent assets 或有资产 *|RQ )  
contingent debt 或有债权；待确定债务 o0p%j4vac  
contingent interest 待确定的权益 _ s]=g  
contingent liabilities 或有负债 `
!j|Ym  
contingent profit 或有利润 pCQB<6&1N  
contingent right 或有的权利 38
%xB<Y  
continue to hold a deposit 继续持有存款 JxP=[>I  
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 ''Y}Q"  
continuing rent 连续租金 %7PprN0>  
continuing trustee 留任受托人 RrkS!E[C  
continuous licensing system 长期持牌制度 >Udb*76 D  
Continuous Net Settlement System [CNS System] 持续净额交收系统 AT:T%a:G?  
contra account 对销帐户 p0xd c3  
contra flow 资金回流 :Gh* d)
 
contra item 对销项目 FBM 73D@`  
contra transfer 对销转拨 +b.qzgH>r  
contract 合约 IPU'M*|Q  
contract for difference 差价合约 0(|BQ'4~H  
contract for service 服务合约 `CI9~h@k  
contract for settlement 平仓合约 iAX\F`  
contract note 成交单据 %:n1S]Vr  
contract of copartnery 合伙合约 mAFqA  
contract of indemnity 弥偿合约 _M+'30  
contract of insurance 保险合约 kSH3)CC P  
contract of reinsurance 再保险合约 ~ySmN}3~'  
contract price 合约价格 8{HeHU  
contracting party 订约人；立约人；缔约国 BYEqTwhT&  
contractual agreement 合约协议 ~pn9x;N%H  
contractual commitment 合约承担 PXcpROg56  
contractual joint venture 合约式联营企业 &+-ZXN  
contractual mutual fund 合约互惠基金 cWl)ZE<hM  
contractual right 合约权利 =z]&E 78Y  
contractual savings fund 合约储蓄基金 (}fbs/8\p  
contributed surplus 实缴资本盈余 p3:x\P<|  
contribution 出资；供款；捐款；分担款项 ~ X8U@f  
contribution account 供款帐户 @5H1Ni5/o@  
contribution to gross domestic product 在本地生产总值中所占比率 :b;2
iBVB  
contribution to investment 出资额 *$x/(!UE  
contribution to pension fund 退休金供款 kL^
;^!Nt  
contributor 供款人；出资人；捐助人 EH"iK2n\
9  
contributory 分担人 `LnLd;Z  
contributory scheme 供款计划 -gh',)R  
contrived cessation of business 有预谋的停业 !%NxSJ  
control 控制权；控制；管制 p8
BAan3  
control of a company 公司的控制权；公司控股权 L1`^~m|  
control of business 业务的控制权 _> .TB\  
controlled company 受控制公司 Q{!l
Lka  
controller 控制人；控权人；会计长 yw5MlZ4P=  
controller of an authorized institution 认可机构控权人 {o7ibw=E)  
controlling company 控股公司 R! ?8F4G  
controlling interest 控制权益；控股权益 "uCx.Q9ef  
controlling officer 管制人员 VG+Yhm<SL  
controlling officer's report 管制人员报告 &by,uVb=|{  
controlling shareholder 控股股东；持有控股权的股东 KO<fN,DR  
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》 =2bW"gs I  
conventional lending 传统放款；常规放款 'g#Ml`cm  
conversion 兑换；换算；转换〔证券〕 -:m;ePK  
conversion factor 换算因数 AynWs5|z=  
conversion of stock 公债的转换 &6,GX7]Fo  
conversion rate 兑换率；换算率；转换价格〔证券〕 a@zKi;  
convertibility 可兑性；兑换性；自由兑换 [X)+(-J  
convertibility undertaking 兑换保证 bXc7$5(!VB  
convertible 可兑换；可换股 Mq42^m:qe  
convertible currency 可兑换货币 a9"x_IVU  
convertible debenture 可转换债权证 7'j?GzaQ+  
convertible loan stock 可转换股的债权股额 q#I/N$F  
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 {O#=%o[  
conveyance 转易；转易契；财产转让证书 `8\pihww  
conveyance of property 财产转让 mT5d[lz  
conveyance on sale 售卖转易契 NaG1j+LN  
conveyancing fee 业权转易费 d7^:z%Eb|  
conveyancing scale charges 物业转易收费标准 Iqe4O~)  
cooling-off period 冷静期 >9F,=63A  
co-owner 共同拥有人；分权共有人 (SoV2[|  
co-partner 共同合伙人 wlC_rRj~  
co-partnership 共同合伙 ,Zzh.z::D  
Copenhagen Stock Exchange 哥本哈根证券交易所 LcE!e%3  
core capital 核心资本 &pK1S>t  
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons 1]fqt[*)  
《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》 t3 *2Z 
u  
Core Principles for Effective Banking Supervision [Basle Committee] oj$D3  
《有效监管银行业的主要原则》〔巴塞尔委员会〕 W$B>O  
cornering “夹仓”；轧空；囤积居奇 HV&N(;@  
corporate borrower 借款公司；借款机构 !zvKl;yT  
corporate business 公司企业；公司业务 C#p$YQf  
Corporate Communications Department [Stock Exchange of Hong Kong Limited] QgEG%YqB  
企业传讯部〔香港联合交易所有限公司〕 mR[J Xh9s  
corporate customer 公司客户 C$aiOK-]+  
corporate dealer 公司交易商 nmc=RK^cM  
Corporate Finance Division [Securities and Futures Commission] U[c,cdA  
企业融资部〔证券及期货事务监察委员会〕 %&4sHDP  
Corporate Finance (D.T.C.) Limited 协联财务有限公司 9X@y*;w<t  
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 8Y sn8  
corporate governance 公司管治 d'kQE_y2.  
corporate income tax 公司所得税 {_ww1'|A  
corporate investment adviser 公司投资顾问 %@G<B  
corporate member 法团会员；公司会员〔香港联合交易所有限公司〕 C:_!zY'z  
corporate plan 公司计划 * ?rw'  
corporate practice 执业法团 %$Wt"~WE"O  
corporate profits tax 公司利得税 !?Z}b.%W  
corporate savings 公司储蓄 5(%+8<2  
corporate service tax 公司服务税 Exc`>Y q  
corporate signature 法团的签名 I^[R]Js  
corporation 法团；公司 k
^p|H:  
corporation bond 公司债券 r{#od 7;  
corporation stock 公司股证；地方债券〔英国〕 I(s\ Q[  
corporation tax 公司税 4.|]R8Mn  
correction phase of stock market 股市调整期 &rorBD 5aj  
Correctional Services Industries Suspense Account 惩教工业暂记帐 aa.EtKl  
corrective affidavit 修正遗产申报誓章 (JocnM|U  
correspondent bank 代理银行 e8a_)TU?  
Cosmos Finance Limited 宇宙财务有限公司 XtNe) Ry  
cost 成本；费用；价格 )j4]Y dJ  
cost centre 成本中心 z62
e4U][  
cost competitiveness 成本竞争力 8QE0J$d5  
cost control 成本控制；成本管理 /wKW  
cost convention 原值成本法；成本惯例 ?<#6=  
cost effectiveness 成本效益；经济效益 {|^9y]VFu  
cost efficiency 成本效率 m%+W{N4Wb  
cost element 成本要素 6sRn_y  
cost flow 成本流转 3K@dW"3  
cost input 投入资金 %njX'7^u  
cost management information system 成本管理资料系统 ,`^B!U3m   
cost of an asset 资产成本 69!J'kM[  
cost of borrowing 借贷成本 XGFU *g`kq  
cost of capital 资本成本；资金成本 xA`Q4"[I  
cost of installation 安装费 5:hajXd  
cost of issue 招股费用；发行股份费用 $`i$/FE  
cost of living 生活费用 SWz+.W{KQ"  
cost of transmitting 传送费用 %Fa/82:- "  
cost overrun 成本超支 .YYiUA-i9n  
cost price 成本价格 j_L 'Ztu3  
cost price structure 成本价格结构 R^1sbmwk  
cost to the revenue 政府收入的损失；政府减少的收入 " nq4!  
cost-benefit analysis 成本效益分析 \'q-Xr'}M  
cost-benefit study 成本效益研究 (Vf&,b@U_  
cost-book company 以成本帐原则组成的公司 zQ(li9  
cost-effectiveness analysis 成本效益分析 U8c0N<j  
costing 成本计算；成本计算法 7Z0 )k9*  
costing and pricing policy 成本及定价政策 /j0<x^m/  
costing exercise 成本计算工作 1/jJ;}  
costing review 成本检讨 ua/A &XQx  
cost-of-living allowance 生活津贴 +6B(LPxgP  
cost-of-living index 生活指数；生活费用指数 MSUkCWt!  
cost-plus pricing 成本加成定价法 @g }r*U?  
cost-push inflation 成本推动的通货膨胀 =W.b7 6_  
cost-recovery basis 收回成本的原则 ctTg-J2.  
cost-related charges 依成本而定的收费 8Focs p2  
cost-related fee 依成本而定的收费 _"&b%!  
co-surety 共同担保人 7m~+
HM\  
co-trustee 共同受托人 ?_%*{]mt(  
cotton futures 期棉 RI!!?hYm  
Council of SEHK 联交所理事会 MH.,dB&  
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 ^o,P>u!9  
counterclaim 反申索 |g;hXr#~  
counterfoil 联页〔收据〕；存根〔支票〕；票根 MRxzOs  
counter-guarantee 反担保 b2aPo M=  
counter-inflationary policy 反通货膨胀政策 Gw:8-bxS  
countersignature 副署签名；连署签名 q{ItTvL  
country debt provisioning 债务国坏帐准备 b/:9^&z  
country of beneficial ownership 实益拥有国 Zgkk%3'^'  
coupon 息票；赠券 H
{VVxj  
coupon rate 息票利率 s]#D;i8  
cover 保证金；承保范围；补仓 f>k]{W Y  
cover note 临时保单 -M2c8P:.b  
cover short position 补仓；填平空仓 3lcd
:=  
coverage 保额；承保范围 kl4FVZof  
covered call 备兑认购期权 NTASrh  
covered option 备兑期权 dT4?8:  
covered warrant 备兑认股权证 =Bcwd7+  
crash 狂泻；暴跌；崩溃
X!ZUR^  
creation of new heads and subheads 开立新总目及分目 mHrt)0\_  
credit 信用；信贷；信用证；贷项 }xcA`w3u2?  
credit advice 贷项通知书 i+( k  
credit agency 征信所；信用调查机关 /oKa?iT  
Credit Agricole Indosuez 东方汇理银行 5MfbO3  
credit arrangement 信贷安排 : KhAf2A  
credit balance 贷方结余 l tE`  
credit card 信用卡 xa5^h]o  
credit card scheme 信用卡计划 f]W$4f{  
Credit Commercial de France 法国商业银行 8fRk8  
Credit Committee 贷款委员会 S+ gzl#r  
credit control 信贷管制 ^&F8NEb=2>  
credit conversion factor 信贷换算因数 \=Rw/[lR  
credit easing 放宽信贷 w/BaaF.0  
credit exposure 信贷风险 Y> ElE-  
credit facility 信贷安排；信贷融通；信用透支 1O3"W;SR<:  
Credit Guarantee Scheme 信贷保证计划 ZFpi'u.&  
credit item 贷项 HJWk%t<  
credit limit 信贷限额 *WdnP.'Y  
Credit Lyonnais 里昂信贷银行 d|#sgGM<8  
Credit Lyonnais Hongkong (Finance) Limited 香港里昂财务有限公司 o|u<tuUW  
credit rating 信贷评级 r#hA kOw  
credit rating agency 信贷评级机构 YaU)66=u  
Credit Review Committee [Hong Kong Monetary Authority] 信贷检讨委员会〔香港金融管理局〕 RG[b+Qjn  
credit risk 信贷风险 bwN>E+  
credit sale 赊销；赊售 -7{qTe{  
credit side 贷方 ]yI~S(  
credit squeeze 信贷紧缩；收紧信贷 MG6taOO!  
credit to... 记入……帐目 +PT/pybA  
credit to be given against tax 税款抵免 whFaL}2C  
credit transfer 信贷转帐；信用转帐 =E$Hq4I  
credit union 储蓄互助社 (jhDO7  
Credit Union League of Hong Kong 香港储蓄互助社协会 H{qQ8j)  
creditor 债权人 T6_LiB@  
creditor's petition 债权人的呈请书 bit@Kv1<C  
creditworthiness 信誉；信用可靠程度 ~Y;_vU  
creeping inflation 爬行式通货膨胀；温和通货膨胀；渐升通胀 +9Vp<(  
criminal bankruptcy 刑事破产 Q|T9tc
->  
criminal bankruptcy order 刑事破产令 MoAZ!cF8  
criminal bankruptcy petition 刑事破产呈请书 93I.Wp_{  
criterion for credit 授信原则 3>O=d>  
critical path analysis 关键路线分析法；要径分析法 sX_6qKUH  
cross rate 套价；套汇汇率；交叉汇率 nz-( 8{ae  
cross-currency settlement risk 跨国货币结算风险 CjeAO 2  
crossed cheque 划线支票 >Vp#  
crossed trade 交叉买卖；交叉盘买卖 (.D|%P  
Cross-Harbour Tunnel Passage Tax 海底隧道使用税 3pQ^vbQ"  
cross-holding 相互持股；交叉持股 ]rAaErB';  
cross-margining 跨市场保证金制度 |Iq#Q3w  
cross-referencing system 相互参照系统 ;F3#AO4(  
cross-subsidization 互相资助；互相津贴 -bJC+Yn  
Crown Agent 英联邦代办 Mzfuthq=@  
crude activity rate 粗略经济活动率 tUzef  
crude econometric model 粗略计量经济模式 AE?G+:B  
culpable insider dealing 应受谴责的内幕交易 P[q`{TdV  
cum dividend 连股息 ..u2IdEu  
cumulative appreciation 累积升值；累积增值 (c3%rM m]  
cumulative deficit 累积赤字；累积亏损  a@mMa {  
cumulative dividend 累积股息 [*i6?5}-  
cumulative financial position 累积财政状况 bIs@CDB  
cumulative realized investment 累积的已实现投资 `)Z+]5:  
currency 货币 0xZX%2E  
currency adjustment factor 货币调整因子；币值调整因素 zI$24L9*  
currency board arrangement “货币发行局”制度 H<YhO&D*u  
Currency Board Operations Sub-Committee 货币发行委员会 IgxZ_2hO  
Currency Committee [Hong Kong Futures Exchange Limited] "V7 SB   
货币委员会〔香港期货交易所有限公司〕 ??MF8uv  
currency crisis 货币危机 b!do7%]i  
currency denomination 货币面值 !/]vt?v#^  
currency futures 货币期货；外汇期货 +0&SXhy%y  
currency futures contract 货币期货合约；外汇期货合约 gJkvH[hDY  
currency in circulation 流通货币 %+Az X  
currency matching 货币配对 Xj;\ROBH-  
currency note 纸币；钞票 ?A]@$  
currency option 货币期权 X!'nfN  
currency swap 货币掉期；货币互兑；货币互惠信贷 Z{#;my*X|  
currency warrant 货币认兑证；货币认股权证 3B+ F'k&#  
current account 往来帐户；支票户口；经常帐目 +WGL`RP  
current assets 流动资产 (txr%Z0E  
current domestic value 现行本地价格 <;T$?J9  
current liabilities 流动负债 ~C;1}P%9x  
current market price 当时市价；现时市价 c<T'_93  
current price 当时价格；现时价格 LEM^8G]O  
current price series 当时物价计算数列 utJz e  
current year rules of assessment 当年度评税规则 NEY b-#v  
cushion 缓冲；缓冲时限〔债券〕 >WKlR` J%  
cushion of liquid assets 流动资产缓冲额；速动资产缓冲额 4t Z. T9d  
custodian 保管人 [
>pqf  
custodian trustee 保管受托人 q1d'L*  
custody 保管 $AI0&#NM  
customer 客户 `/1Zy}cD  
customer lending 客户贷款 |ULwUi-r  
customer statement 客户对数单；客户结单 nV$ctdusQ  
cut loss “斩仓”；减少损失 s</llJ$  
cut margin “斩仓” 0xNlO9b/  
cut-off date 截止日期 Sn_zhQxG  
cut-throat competition 割喉式竞争；恶性竞争 &R'%OFi  
cycle of activity 活动循环；商业循环 lvyD#|P  
cyclical fluctuation 周期性波动 6BPZ2EQ  
cyclical inflation 周期性通货膨胀 1V@\L|Y  
cyclical nature of the economy 经济的周期性情况 k*;2QED  
VB?mr13}G  
D.A.H. Private Bank Limited安新私人銀行有限公司 ,;_D~7L  
Dah Sing Bank Limited大新銀行有限公司 JW5SBt>  
Dah Sing Finance Limited大新

顶 @QAyXwp  
!6wbg  
知识太多了 OGy/8B2c  
y %k`  
要慢慢看 UeRx ^  
谢谢斑竹了