一些有用的会计术语C

C: q@.>eB'92P  
,fjY|ip  
calendar year figure 历年数字 \zd[A~!  
call 催缴通知；认购期权 u%-]-:c  
call deposit 通知存款；活期存款 A}fm).Wp@  
call loan 短期同业拆借；通知贷款 hs6pp/h>  
call margin 补仓；追加保证金 M+"6VtZH  
call market 短期同业拆放市场 hqRC:p#9  
call money 短期同业拆借；活期贷款 0kJ8H!~u  
call option 认购期权；看涨期权 4*_jGw  
call price 赎回价格；提前赎回价 Mo/R+\u+Y  
call warrant 认购认股权证；回购认股权证 lpi"@3  
callable share 可收回股份；可兑付股份 _hnsH I!oD  
called up share capital 已催缴股本 #H$lBCWI  
Canadian Dollar [CAD] 加拿大元 ~EtGR # N  
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 v^A+LZ*d  
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 T;M ;c.U  
cancellation price 取消费 tPyk^NJ;  
cap 上限 Om.%K>V  
capital 资本；资金 k(H&Af+  
Capital Accord 《资本协定》 AKk=XAGW  
capital account 资本帐；非经常帐 eKLvBa-{@  
capital account commitment balance 资本帐承担额结余 .0dGS  
Capital Adequacy Directive [CAD] 《资本充足指引》 Bzz|
2/1y  
capital adequacy ratio [CAR] 资本充足比率 e'b*_Ps'  
capital allowance 资本免税额 ~+.=  
capital alteration 资本变更 z ]f(lwo{  
capital and liabilities ratio 资本负债比率 `2>p#`  
capital and liquidity requirement 资本与流动资金的规定 f )Lc
s  
capital appreciation 资本增值 o Mz
{j:  
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〕 9hr7+fW]t  
capital assets 资本资产 *eg0^ByeD  
capital at risk 风险资本 "DN,1Q lCp  
capital base 资本基础；资金基础 f@}>:x  
capital charges 资本支出；资本费用 f y2vAwl  
capital commitment 资本承担 jCY
~Wc  
capital contribution certificate 出资证明书 +~n:*\  
capital convergence 划一资本充足比率 <NZPLo F  
capital cost 资本成本；建设成本；建设费用 #7;
?Ls  
capital cover 资本保证 e5mu-  
capital deficit 资本亏绌；资本赤字 &mX_\w/%  
capital divided into shares 资本分成股份 8K4^05*S
 
capital element 资本因素；资本部分 \.2i?<BC  
capital equipment 资本设备 &JX<)JEB=<  
capital expenditure 资本开支；非经常开支 #cQ5-R-1  
capital expenses 资本费用 (iKJ~bJ  
capital financing 筹集资本；以非经常收入支付非经常开支的结算 stG +4w  
capital flow 资金流量 6B]=\H  
capital formation 资本形成；集资 |!FQQ(1b  
capital formation figure 资本组合数字 |GMo"[  
capital fund 资本基金 G=y~)B}  
capital gain 资本增益；资本增值 [IHo ~  
capital gains tax 资本增值税 ,X!)zAmm  
capital goods 资本财货；资本货物 aiPm.h>  
capital grant 非经常补助金；非经常拨款；建设补助金 B}[CU='P*  
capital grant cycle 建设补助金周期 =!-}q  
capital injection 注入资本；注资 zS:2?VXxq  
capital input 投入资本 $WIE`P%  
capital intensity 资本密集度 (IV\sY  
capital intensive 资本密集 eipg,EI  
capital investment 资本投资 +-tFgXG  
Capital Investment Fund 资本投资基金 pW+uVv,  
capital loss 资本损失 8SpG/gl"  
capital maintenance 资本保值；资本保留 JuZkE9C,${  
capital market 资本市场；资金市场 Mbc&))A  
capital market instrument 资本市场票据 -sJ1q^;f@  
capital money 资本款项 !aSj1 2J  
capital money subject to a trust 信托财产资本 Oj-\  
capital movement 资本流动 9(t(sP_  
capital nature 资本性质 ;6@sC[  
capital outlay 资本支出 ezw*Lo!  
capital portion 资本部分 LqYyIbsvf  
capital profit 资本利润 Tdh(J",d  
capital project 基本工程项目；非经常开支项目 S ,F[74K  
capital receipt 资本收入 fTXip)n!r  
capital redemption 资本赎回 P;"moluE;  
capital redemption business 资本赎回业务 \me5"ZU  
capital redemption contract 资本赎回合约 -]wEk%j  
capital redemption reserve 资本赎回储备 8XJi}YPQ  
capital reduction 资本减缩；减资 ECt<\h7}  
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] OPN\{<`*d  
股本削减计划〔香港联合交易所有限公司〕 kNK0KL  
capital repayment 偿还资本 r10VFaly  
capital reserve 资本储备；后备资本 5Pf=Uj6D  
capital revenue 资本收益；非经常收入 n*"r
!&Dg  
capital spending 资本开支；资本支出；非经常开支 1\}XL=BE  
capital stock 股本 J4ZHE\  
capital stock subscription 认缴股本；认购股本 j7)mC4o:%  
capital subsidy 建设津贴；基本建设津贴 %%ouf06.|  
capital subvention 非经常资助金 LEM%B??&5z  
capital sum 资本额 a4UwhbH  
capital tax 资本税 2d*bF.  
capital transfer tax 资本转移税 g8cBb5(L  
capital turnover 资本周转率 oeg Bk  
capital value 资本价值 dnomnY(*<  
capital works project 基本工程项目 *%/O (ohs@  
Capital Works Reserve Fund 基本工程储备基金 Xfg3q.q  
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 t Cb34Wpf  
capitalization 资本化；资本总额 O?g;Ny  
capitalization of interest 利息化作本金 S'5)K  
capitalized interest 化作本金的利息 /e"iYF  
capitalized loan 转作资本的贷款 WzstO}?P(  
capitalized value 资本还原值；资本化价值 inh:b .,B  
capitation grant 按人计算的补助金 TC-Vzk G|  
captive insurance business 专属自保保险业务 qkKl;Z?Y:  
car insurance 汽车保险 *EGzFXa  
Caribbean Development Bank 加勒比开发银行 |&"aZ!Kn  
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] ^"O>EY':  
意大利嘉利堡银行 -$"$r ~ad  
cartel 同业联盟；卡特尔 =Rx4ZqTI|  
cartelized rates system 联营式利率制度 O:#YLmbCN  
cash 现金；现款 rJGh3%  
cash accounting system 现金会计制度 pl%!AY'oE>  
cash acquisition 以现金投资所得的资产 PS"rXaY  
cash allowance 现金津贴 ?o[h$7`o6  
cash assets 现金资产 ^2}HF/  
cash at bank 银行现金；银行存款 Ho&:Zs  
cash balance 现金结余 f2[R2sto@  
cash basis 现金收付制；收付实现制 q{`1[R  
cash basis accounting 现金收付制会计；收付实现制会计 M?YNK]   
cash bonus 现金红利 ="78#Wfj2  
cash book 现金出纳帐；现金簿 MO$yst?fK  
cash client 现金客户 }$z(?b  
cash commission rebate 现金回佣 Eu' ;f_s  
cash compensation 现金补偿 ]7}!3m  
cash contribution 现金承担额；现金分担额 .mfLHN%:  
cash cost 直接费用；现金成本 n 6pJ]Ce  
cash coupon 现金礼券 9;Z{++z  
cash credit 现金信贷 1q(Qr h  
cash deficit 现金赤字 3F]Dh^IR9  
cash deposit and withdrawal 现金收支 #&T O(bk  
cash disbursement journal 现金支出日记簿 @Dfg6<0  
cash disbursement slip 现金支出传票；现金支出单 rX)&U4#[m  
cash flow 现金流量；银根 mDz44XO   
cash flow lending 流动现金放款；无抵押融资 3N$@K"qM#  
cash flow statement 现金流量表；现金流动表 "LlQl3"=  
cash flow surplus 现金流量盈余 &
(,\~  
cash in hand 库存现金；手头现金 4/~x+tdc  
cash in till 备用现金 Jy/< {7j  
cash in transit 运送中现金；在运现金 lv=q( &  
cash input 投入现金 b5H}0<  
cash input figure 现金投入数字 {Z k^J  
cash limit 现金支出限额；现金限额 7YD+zd:  
cash margin 现金保证金 FbroI>"e  
cash market 现货市场；现金交易市场 nEu:& 4  
cash offer 现金要约；现金补偿额 Ik^^8@z  
cash payment 现金付款；现金支付 +Kb 7N, "  
cash position 现金头寸 xh:I]('R  
cash price 现金价格 R/x3+_.f  
cash receipts journal 现金收入日记簿 !b_(|~7Lc  
cash receiving slip 现金收入传票；现金收入单 {
Vj&i.2,  
cash settlement 现金结算 w[d8#U  
cash surplus 现金盈余 wr"0+J7  
cash with order 订货付现；凭票即付 V K6D  
cashier's order 银行本票 P}~MO)*1  
cashier's order outstanding 未承兑的银行本票 m6[}KkW  
cash-limited subhead 有现金支出限额的分目 ,V,mz?d^9  
cash-sweep 现金彩票活动 H2%Qu<Kg2  
casual client “散客”；“散户” OY}FtGy  
CCASS Depository 中央结算系统证券存管处 C0[U}Y/r2  
CCIC Finance Limited 中芝兴业财务有限公司 s1Acl\l-uF  
cedant 分出者 HhQ0>  
ceding company 分出公司 j~>{P=_}  
ceding insurer 分出保险人 beo(7,=&  
ceiling 上限 :=y5713  
ceiling price 最高限价 zEU[u7%  
central bank 中央银行 wp&G]/4m  
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 [-*&ZYp  
central banking 中央银行业务 d^A]]Xg  
central banking function 中央银行职能 T='uqKW\  
Central Clearing and Custodian System 中央结算及托管系统 4*qBu}(  
Central Clearing and Depository System 中央结算及存管系统 )>{.t=#  
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 I3.. Yk%7  
central clearing house 中央结算所 }},0#Ap
 
central clearing system 中央结算制度；集体交收系统 ?D.+D(  
central custody system 中央托管系统 _M/N_Fm  
central depository 中央存管处 #?w07/~L  
central depository system 中央证券存管制度 LH2B*8=^2  
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 =_#b .8K  
central rate 中央汇率；中心汇率 .fJ8  
Central Registration Hong Kong Limited 香港中央证券登记有限公司 5?;<^J  
Central Tender Board 中央投标委员会 Qpv#&nfUi6  
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统；世达结算系统 BzS4:e<  
centralized budgetary and payments system 集中预算及支付制度 E;CM"Y*  
centred 12-month moving average 十二个月定位移动平均数 qZ^ PC-  
certificate of approval 批准证明书 'wEQvCS  
certificate of beneficial entitlement to property 资产权益证书 <z
\SKR[  
certificate of compliance 合格证明书；合约完成证明书 |Jn|GnM  
certificate of deposit [CD] 存款证 Is4,QnY_[  
certificate of exemption from estate duty 豁免遗产税证明书 g0j)k6<6(Y  
certificate of incorporation 公司注册证书；法团注册证书 `;Tf_6c  
certificate of incorporation of registered trustees 注册受托人法团证书 ywJ [WfCY  
certificate of indebtedness [CI] 负债证明书 #epbc K  
certificate of insurance 保险证书 g6%]uCFB  
certificate of interest 权益证明书；息票 8^}/T#l  
certificate of means 资产证明书 E#+2)Q  
certificate of participation 参与证明书 RJ@79L*#  
certificate of payment of profits tax 缴付利得税证明书
?)-6~p 4N  
certificate of preference 特惠税证 Mc.{I"c@  
certificate of rateable value 应课差饷租值证明书 |gI>Sp%Fu  
certificate of registration 登记证书；注册证明书 pFS@yHs  
certificate of satisfaction 清偿证明书 uQvTir*e  
certificate of transfer 转让证明书 .4\I?  
certificate to bearer 不记名证明书 Y M:9m)  
certification 核证 9k ~8n9
  
certification fee 核证费 'r7[9[  
certified cheque 经银行证明可兑现的支票 5(ZOm|3ix  
certified public accountant [CPA] 执业会计师 kVQm|frUz  
certified statement 经证明的报表 Ztmh z_u7  
cessation of business 停业 =!q]0#  
cession 分保 F2}Fuupb.  
C.F. Finance Company Limited 浙一财务有限公司 _jG|kjFTc  
chance 机会；中彩机会 7JBs7L
G  
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 aC[G_ACwc  
change of domicile 迁册 cxs@ph&Wk  
change to estimates 修订预算 k)-+ZmMOh  
change to the approved estimates of expenditure 核准开支预算的变动 0RA#Y(IR  
charge 费用；押记；抵押 B{&W|z{$  
charge number 税单号码 &Tt7VYJfIV  
charge on assets 资产的征税 -+@N/d5  
charge upon general revenue 从政府一般收入中拨款支付 ij0I!ilG4  
chargeable 可予征收；应课税的 g7]S  
chargeable agreement for sale 可予征收印花税的买卖协议 pYQSn.`V~  
chargeable income 应课税入息 #aL.E(%  
chargeable normal trading receipt 应课税的一般营业收入 `15}jTi  
chargeable profit 应课税利润 I>FL&E@K  
chargeable to tax 应课税 U\lbh;9G  
charged to... 记入……帐目 E2r5Pg  
chargee 承押记人 aInt[D(  
charge-holder 受押人 ~|Vqv{  
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 qI9j=4s.  
charging order 押记令 Zzjx;SF  
chargor's right 押记人的权利 ;)FvTm'"\.  
charitable donation 慈善捐款 uSR%6=$  
charitable trust 慈善信托 b
s|gQZG  
charity property 慈善财产 E7/UsUV.  
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司
8*u'D@0  
charter 章程；特许权 *d C|X  
charter of incorporation 成立章程 M}o.= Iqa  
chartered accountant 特许会计师 {mD0ug  
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 #6\mTL4vg  
Chartered Institute of Public Finance and Accountancy [United Kingdom] HDKF>S_S  
特许公共财政及会计学会〔英国〕 .t\J@?Z  
charterer 承租人 gS<p~LPf  
Chase Manhattan Asia Limited 美国大通亚洲有限公司 T3oFgzoO  
Chase Manhattan Bank 美国大通银行 L?nhm=D  
chattels 实产 sC\?{B0r  
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 ?<t?G  
Che Hsing Finance Company Limited 浙兴财务有限公司 o(e(|k {  
check-and-balance system 制约平衡制度 @I4HpY
7:  
Chekiang First Bank Limited 浙江第一银行 LA
c60^t1  
cheque 支票 (nLzWvN  
Chiao Yue Finance Company Limited 侨裕财务有限公司 Jf2JGTcm  
Chiba Bank, Ltd. 千叶银行 JvXuN~fI{[  
Chicago Board of Options Exchange 芝加哥期权交易所 wp}Q4I
  
Chicago Board of Trade 芝加哥交易所 O:GPuVb\  
Chicago Mercantile Exchange 芝加哥商品交易所 IrYj#,xJ  
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 v+x<X5u  
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 bJMsB|r  
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 bMc
[0  
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 !q$VnqFk
 
child allowance 子女免税额 Y`22DFO  
China & South Sea Bank Limited 中南银行 &,{>b[  
China Affairs Committee [Hong Kong Futures Exchange Limited] 3_wR2AU~  
中国事务委员会〔香港期货交易所有限公司〕 !4cCq_  
China concept stock 中国概念股 ;V~x[J|x  
China Construction Bank 中国建设银行 Mo3%OR  
China Development Division [Stock Exchange of Hong Kong Limited] K@n-#  
中国发展科〔香港联合交易所有限公司〕 VOj7Tz9UD  
China Economic News 《中国经济新闻》 Zq33R`  
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 L=;T$4+p
  
China State Bank Limited 国华商业银行 0B1nk!F  
Chinatrust Commercial Bank, Limited 中国信托商业银行 38&K"  
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 <=|^\r !}&  
Chinese Bankers Club, Hong Kong 香港银行华员会 a=ZVKb  
Chinese Banks' Association 香港华商银行公会 h(@.bt#
 
Chinese Gold and Silver Exchange Society 金银业贸易场
,k.")  
Chinese New Year bonus 年奖；年终花红 el$@^Wy&$  
chit fund 银会 en|~`]HF  
Chiyu Banking Corporation Limited 集友银行有限公司 W"s/8;  
Chiyu Finance Company Limited 集友财务有限公司 
Hj`'4  
Cho Hung Finance Limited 朝兴金融有限公司 Heqr1btK  
choses in action 无形动产；据法权产 Y/UvNb<lK  
chronological book 序时帐簿
p5rq>&"  
Chubu Securities Finance Company 中部证券金融公司 ,^ ,R .T  
Chung Khiaw Bank Limited 崇侨银行 Z~(X[Zl :  
Chung Nan Finance Company Limited 中南财务有限公司 7~"eT9WV  
Chuo Trust & Banking Co., Ltd. 中央信托银行 b"o\-iUioe  
Chuo Trust Asia Limited 中央信托亚洲有限公司 |#t^D.j  
Citibank, N.A. 万国宝通银行 4J'0k<5S  
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 q@S\R 7R  
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务（香港）有限公司 roriNr/e  
Citicorp International Limited 万国宝通国际有限公司 <}&J|()  
civil debt 民事债项 Cs"ivET  
Civil Service Pension Reserve Fund 公务员退休金储备基金 IV1O/lGp
 
claim 申索；索偿；债权 #(}{*dR  
claim equalization fund 申索平衡基金 OPUrz?p2C  
claim for refund of property tax 申请发还物业税 KJ&I4CU]^  
claim of debt 债权申索 %t* 9sh  
claim on bank 对银行的债权 PU\xFt  
claim to dividend 摊还债款申索 !+Cc^{  
claimant 申索人；索偿人
Tl"r#  
claims statistics 申索统计数字 6C"${}SF`  
class of insurance business 保险业务类别 e GAto  
class of property 财产类别 9;*B*S~znW  
claw-back 递减率 EN^L.q9#  
clearance cost 清拆成本 to_dNJbv  
clearing 结算；票据交换；清算 YJwI@E(l$  
clearing account 结算帐户 (O:&RAkk7  
clearing and settlement system 结算和交收系统 ~_CZ1  
clearing balance 结算差额 " 5Pqvi  
clearing bank 结算银行 "kc%d'c(  
clearing cheque 交换支票 T|$tQgY^  
clearing house 结算所；票据交换所 S_AN.8T  
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 Y*jkUQ  
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 Wl&6T1A`"  
clearing member 结算会员 {O=_c|u{N  
Clearing Members' Fund 结算会员基金 ;x|?N*  
clearing participant 结算参与者 Cvt/ot-J?  
clearing rebate 结算费用的回佣 uu0t}3l  
Clearing Rules [SEHK Options Clearing House Limited] ?` ebi|6  
《结算规则》〔联交所期权结算所有限公司〕 um".Z4S  
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 xOxyz6B\  
Clerk to the Board of Review 税务上诉委员会书记 >Wd=+$!I  
client 客户；委托人；当事人 Q'e[
(^8  
client agreement 客户协议 !8 l&%  
client confidentiality 客户保密的责任 S}/ZHo  
client money 客户款项 Wb^g{F!W  
client statement 客户结单 PEtr8J$uB  
clients fund 客户资金 bV)h\:oC  
close 结算；收市；收盘 DoeE=X*`k  
close a position 平仓；轧平头寸 LmROG-9  
close company 股份不公开的公司 p7Yb8#XfU  
close higher 收市时价位较高 ]K5j(1EN  
close lower 收市时价位较低 IQ~EL';<w  
close mixed 收市时荣辱互见 @-1VN;N  
close of exchange 交易所停市 FSZ :}Q  
close of financial year 财政年度终结 8Sf}z@~]  
close out 平仓 M~saYJio  
close out a long position 平长仓 ))6iVgSE$  
close out a short position 平空仓 2-duzc
 
close steady 收市时价格稳定 i~DLo3  
close the gap 弥补差距 dlV HyCW  
closed position 平仓 t.XuH#  
closed-end investment corporation 股份固定的投资公司 n3hlo@gYW  
close-out price 抛售价格 &xFs0Ri(  
closing account 决算帐户 / Kj;%  
closing balance 期终结余；收市结余 F B&l|#e  
closing price 收市价；收盘价 b~rlh=(o#_  
closing quotation 收市价；收市行情 l2 #^}-
 
closing rate 收市汇价；收盘汇率 y2x)<.cDP  
closing transaction 平仓交易 3)dtl!VMW[  
clothing levy 成衣税 .uo:fxbd2  
club deposit 零存整付存款 5[+E?4,&  
Code of Aid 《资助则例》 TGG-rA6@Lx  
Code of Banking Practice 《银行营运守则》 GmN~e*x>p  
Code of Best Practice [Stock Exchange of Hong Kong Limited] _7-P8"m  
《最佳应用守则》〔香港联合交易所有限公司〕 G:PcV_ihx  
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〕 yuZhak  
Code of Conduct for Persons Registered with the Securities and Futures Commission G9c2kX.Bf  
《证券及期货事务监察委员会注册人操守准则》 ;MKfssG  
code of practice 实务守则；经营守则；执业守则 <:0d%YB)  
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 }/-TT0*6j<  
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 X&Pj  
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 Si[xyG6=  
Code on Pooled Retirement Funds 《集资退休基金守则》 sCRmLUD  
Code on Share Repurchases [Share Repurchase Code] X;p4/ *U  
《公司购回本身股份守则》〔《股份购回守则》〕 5sF?0P;ln  
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 8IihG \  
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 fK9wr@1  
co-debtor 共同债务人 \]p[DYBY#  
co-financing scheme 共同融资计划 7`t[|o  
cognizance 证明令 h<f]hJ`ep  
coin 硬币 3l''   
coin replacement programme 硬币取缔计划 8` f=Eh  
coin set 套装硬币 x5nw/''[2  
coinage 硬币 { BDUl3T  
Coinage Security Fund 硬币发行基金 vZ2/>}!Z=  
cold call 主动与准客户接触 @D&}ZV=J  
collapse in prices 价格下泻；价格下挫；价格暴跌
9iQc\@eGd  
collateral 抵押品 ' +[fJ>Le  
collateral bond 担保债券 y@Ga9bI7  
collateral loan 抵押贷款 #Q_ d  
collateral security 附属抵押品 
U6R~aRJ;  
collection 征收；收取 /N(Ol WEp  
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 095ZZ20  
collection of betting duty 收取博彩税 IgU6
5p  
Collection Office [Inland Revenue Department] 收税处〔税务局〕 ob;$yn7ZO1  
collective consumption 集体消费 Sg}]5Mn`  
Collector 收税主任 qHQ#^jH  
Collector of Rates 差饷征收官 h4dT N}  
Collector of Stamp Revenue 印花税署署长 3XomnL{  
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕  d365{  
combined surplus 合并盈余 W"L;8u  
combined visible and invisible trade account 有形及无形贸易合并帐目 nd1%txIsr  
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 DU%j;`3  
commemoration coin 具纪念性的硬币 /SDDCZ`;|c  
commencement of winding-up 清盘开始 $Sfx0?'  
commerce and industry sub-index 工商分类指数 C 9:5c@G  
commercial activity 商业活动 XQ]5W(EP  
commercial bank 商业银行 *w;=o}`  
Commercial Bank Act of Norway 《挪威商业银行法》 AmmUoS\
 
Commercial Banks Law 《商业银行法》 JQ.w6aE  
commercial borrowing 商业借款 O*7Gl G  
Commercial Code of Japan 《日本商法》 [J.-gN$X@  
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 w;p!~o &  
commercial invoice 商业发票 e+5]l>3)f  
commercial letter of credit 商业信用证 7VQk$im399  
commercial loan 商业贷款；商业放款 !(EJ.|LH  
commercial paper 商业票据 7Ed6o  
commercial paper market 商业票据市场 -K K)}I`  
commercial registry 商业登记处 _,JdL'[d  
commercial return 商业回报 J0vCi}L  
commercial sale 商业销售 aN5w  
commercialization 商品化 \y G
//  
commercially viable 具商业利益；有利可图 1$g]&'  
Commerzbank AG 西德商业银行 &_EjP hZ  
commission 佣金；委员会 okO^/"  
Commission des Operations de Bourse of France 法国证券事务监察委员会 'y?(s+  
commission house 佣金行；代办行 MH>CCT  
commission payable 须付的佣金 noBGP/Av=:  
commission rebate 佣金回扣 dm&vLQVS  
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 62 biOea  
Commissioner of Banking 银行监理专员〔银监专员〕 P7Ws$7x  
Commissioner of Estate Duty 遗产税署署长 IwHYuOED]  
Commissioner of Inland Revenue 税务局局长 -nQ:RHnd  
Commissioner of Insurance 保险业监理专员 kR0d]"dr  
Commissioner of Rating and Valuation 差饷物业估价署署长 K)AJx"  
commitment 承担；已承担的开支；承担额；承担项目 *@|EaH/  
commitment fee 承诺费 + W ? /A]  
Committee of the Hong Kong Association of Banks 香港银行公会委员会
p-=+i   
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 D4x~Vk%H  
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 :-=,([TJ  
Committee on Payment System [Hong Kong Monetary Authority] SV4a_m?  
支付系统委员会〔香港金融管理局〕 qe!\ oh  
Committee on Unit Trusts [Securities and Futures Commission] Ed%8| M3  
单位信托委员会〔证券及期货事务监察委员会〕 +
a%Vp!y  
Commodities Dealers' Deposit Fund 商品交易商按金基金 8jE6zS}m  
Commodities Trading Commission 商品交易事务监察委员会 szY=N7\S*  
commodity 商品 KMxP%dV/=  
commodity classification 商品分类法 Sn\S`D  
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 S?bG U8R5  
commodity dealer 商品交易商 D|u! KH  
commodity exchange 商品交易所 F]hKi`@  
Commodity Exchange Compensation Fund 商品交易所赔偿基金 6O^'J~wiI  
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 ubn`w=w$  
commodity flow method 商品流动法；商品流通法 *;~*S4/P   
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 ?G[<~J3-E  
commodity futures contract 商品期货合约 K; 7o+Xr  
commodity market 商品市场 Xj/U~  
commodity tax 商品税 GUJaeFe  
commodity trading adviser 商品交易顾问 eGZX6Q7m  
commodity trading adviser's representative 商品交易顾问代表 kMGK8y  
commodity trading advisory contract 商品交易顾问合约 Fg3VD(D^U  
commodity warrant 商品期权证 y`?{2#1H  
commodity-based investment 以商品为基础的投资 17Q1Xa  
common fund 共同基金 >g%^hjJ  
common property 分权共有财产 c$)Y$@D  
common share 普通股 '2u(fLq3h  
common stock 普通股 "#H@d+u  
Commonwealth Bank of Australia 澳洲联邦银行 [b:$sR;  
Commonwealth Development Corporation 英联邦发展公司 _`>F>aP  
Commonwealth Finance Ministers Conference 英联邦财长会议 WKf->W  
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 
a D*  
Commonwealth income tax 英联邦入息税 biCX:m+_?  
Commonwealth Preference 英联邦特惠制 PQ`p:=~>:i  
communal property 公有财产；公有产业 (vCMff/ Y1  
communication expenses 通讯费用 %[:\ZwT,-  
Community Preference 欧共体特惠制 Lw 7,[?,Z  
commutation of pension 退休金的折算 6N}>@Y5  
commuted gratuity 折算酬金 D-7PO3F:F  
commuted pension gratuity 经折算的退休酬金 (3YI>/#  
Companies Act [United Kingdom] 《公司法令》〔英国〕 V6.xp{[  
Companies Handbook 《上市公司手册》 uqy b  
companies inspector 公司检查员 M+<xX)   
Companies Liquidation Account 公司清盘帐户 D];%Ey  
Companies Ordinance: Information to be Included in a Rights Issue Prospectus P@ewr}  
《公司条例：供股章程须载有的资料》 ?dJ-g~  
Companies Ordinance: Information to be Included in Prospectuses Regarding the Valuation of Land and Buildings 《公司条例：招股章程须载列有关土地或建筑物的评估的资料》 KdT1Nb=  
Companies Registration Officer 公司注册主任 Vy;f4;I{  
Companies Registry 公司注册处 j';V(ZY&BB  
Companies Registry Trading Fund 公司注册处营运基金 OI3UC=G  
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 {EKzPr/  
Company Formation and Enforcement Division [Companies Registry] Y6T1_XG  
公司成立及条例执行部〔公司注册处〕 hlPZTr=a  
company in which the public are substantially interested 由公众拥有相当权益的公司 I\JJ7/S`t  
company limited by guarantee 担保有限公司 *Mf;  
company limited by shares 股份有限公司 }]1=?:tX%  
company register 公司登记册 Cx$M  
company registration fee 公司注册费 49%qBO$R  
company with limited liability 有限法律责任的公司 ]I9Hbw  
company's memorandum 公司组织章程 c[:OK9TH  
company's reserve 公司储备 / ,3,l^kZ  
comparative advantage 比较优势；比较利益 C:qb-10|A  
compensation 补偿金；赔偿 (fmcWHs  
Compensation Committee [Stock Exchange of Hong Kong Limited] M)Iu'  
赔偿委员会〔香港联合交易所有限公司〕 Z:VqBqK  
compensation from insurance 保险赔偿 >
}#h  
compensation fund 赔偿基金 X {,OP/  
compensation fund levy 赔偿基金征费 fsU6o4  
compensation rate 补偿率 [6@{^  
Compensation Review Committee 赔偿检讨委员会 2s,[DC  
compensation scheme 赔偿计划 Txkmt$h  
compensation trade 补偿贸易 z?$F2+f&  
compensation value 补偿值 K31G>k@  
compensatory payment 补偿付款 P-9
[,3Zd  
competition and pricing strategy 竞争与定价策略 Nx~9Ug  
competitive edge 竞争优势 >C"f'!oM,j  
competitive price 具竞争力的价格 +0U{CmH  
competitive tender 竞争性投标 QUL^]6$  
Compliance Committee [Stock Exchange of Hong Kong Limited] 1:<=zqh0  
监察委员会〔香港联合交易所有限公司〕 s`* 'JM<  
component of expenditure 开支组成部分 -.A%c(|Q  
Composite Consumer Price Index 综合消费物价指数 uU v yZ  
composite index 综合指数 }Z T{  
composite rating 综合评级 \|20E51B[  
composite return form 综合报税表 7;dTQ.%n  
Composite Securities and Futures Bill 《证券及期货综合条例草案》 y,&UST  
composite tax return 综合报税表 -lHSojq~H  
composition 组合成分；债务重整协议 5urM,1SQ@  
composition of earnings 收益组合成分 w=EUwt  
compound increase 复合增加率；复合增长率 Xg:w;#r,  
compound interest 复利 zoXCMBg[  
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 fUQuEh5_  
comprador note 买办票据 "p>$^   
comprador order 买办付款令票 pKDP1S#<  
comprehensive income tax 综合所得税 `n%uvo}UT  
comptroller 审计主任 [(v?Z`cX\  
compulsory liquidation 强制清盘 hS]g^S==2h  
compulsory winding-up 强制清盘 Qs2E>C  
computation 计算；计算表 FQdz":5  
computational procedure 计算方法 `ER">@&  
computer audit programme 电脑审计程序；电脑核数程序 DQ7+  
concentrated position 集中持仓量 (_G&S~@.  
concentration risk 资金集中风险；集中融资风险 $0WO 4C%M  
concept stock 概念股 j-wSsjLk  
concession 特许权；宽减措施；优惠 F"2v5F@  
concession contract 特许经营权合约 ,KvF:xqA  
concessionary rate 优惠率 WP,Ll\K)7  
concordat 协定；契约；国际监管条约 P3|_RHIb  
condition 条件 Oo'IeXQ9(  
conditional endorsement 附有条件的背书 %H=d_Nm{  
conditional offer 有条件要约 utIR\e#:B  
conditional sale agreement 有条件售卖协议 MhMY"bx8  
conditions of tender 投标章程 ~!( (?8"  
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》 q$)$?"  
conduct of business standard 业务操守准则 OiI[w8  
Confidentiality Understandings 保密谅解文件 om%L>zfB  
confirmation letter 确认书 40TS=evG  
confirmation of mail transfer 信汇证明书 tL0<xGI5^  
Confirmation of Payment 已缴税证明书 r[xj,eIb  
confirmed letter of credit 保兑信用证 a12Q/K  
confirming bank 保兑银行 ~`'!nzP5H  
confiscation order 没收令 aRSGI ja<L  
connected transaction 关连交易 '6l4MR$j&m  
consensus capitalism 共识资本主义 :1h1+b@,  
conservative investor 保守投资者 O;RsYs9  
consideration 代价；对价；约因 +X[+SF)!  
consideration issue [listing method] 代价发行〔上市方式〕 o&]b\dV  
consideration other than cash 现金以外的代价 &R$6dG4  
consignee 收货人；代售人 Ewjzm,2  
consignment 托运；寄售 N{L'Q0!  
consignor 付货人；托运人；寄售人 Vfkm{*t)  
consolidated account 综合帐目 KU,KEtf  
consolidated account expenditure 综合帐目开支 v{%x,K56  
consolidated balance sheet 综合资产负债表 I9S=VFhZ`  
consolidated cash deficit 综合现金赤字 \Eq,4-q  
consolidated cash surplus 综合现金盈余 up+W[#+  
consolidated enterprises sectorial index 综合企业分类指数 r!H'8O!  
consolidated net earnings 综合净收益；综合净盈利 m80e^  
consolidated net profit 综合净利润；综合纯利 G-`4TQ  
consolidated policy 综合保单 X}T/6zk  
consolidated price 综合价格 0k]$ he;h  
consolidated profit and loss account 综合损益帐；综合损益表 RbPD3&.  
consolidated public sector expenditure 公营部门综合开支 Z05kn{<a8  
consolidated revenue account 综合收入帐 <9zzjgzG{c  
consolidated shareholders' fund 综合股东资金 *&$J.KM  
consolidation of shares 股份合并 %UIR GI  
consolidation period 巩固期；“牛皮靠稳”阶段；大涨后的调整期 r)Q/YzXx*  
consortium company 财团公司 |C:^BWrU*  
consortium loan 银团贷款 y %R-Oc  
constant dollar figure 固定币值 0p6  
constant market price 固定市价 t%@sz  
constant price 固定价格 a=(D`lQ8  
constant price series 固定物价计算数列 @qP uYFnw  
constant rate 固定比率 N?cvQR{r9  
constituent stock 成分股 q18IqY*Lo  
constitution 章程；组织章程 W?y7mw_S  
construction output 建造产出量 wOW#A}m'vj  
constructive trust 法律构定信托 `SDpOqfIrP  
consultant accountant 顾问会计师 a]0B{  
consultant's fee 顾问费 @.IGOh  
Consultation Paper on Proposed Regulation on Share Margin Financing w>-@h>Ln  
《监管股票按贷财务的建议谘询文件》 [ .]xy  
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability 5%H(AaG*q  
《有关联交所检讨董事资格的程序的谘询文件》 !,D7L6N  
consumer behaviour 消费者行为 a%\6L  
Consumer Council 消费者委员会 % zP]z  
consumer credit financing operation 消费者信贷业务 ,4kly_$BH  
consumer demand 消费者需求 Q-A:0F&{t  
consumer durables 耐用消费品 pib i#  
consumer expenditure 消费开支 s98Jh(~  
consumer goods 消费品 ;#'YO1`gf3  
consumer market 消费市场 L`sg60z  
consumer price 消费物价 Po(Y',xI[  
Consumer Price Index [CPI] 消费物价指数 ug?gVK  
Consumer Price Index (A) 甲类消费物价指数 M::  
Consumer Price Index (B) 乙类消费物价指数 JmMB=} <  
Consumer Price Index Classification System 消费物价指数分类法 Xe;Eu  
Consumer Price Index Report 《消费物价指数月报》 ;<=Z\NX  
Consumer Price Index series 消费物价指数系列 @bPR"j5D  
consumer price inflation 消费物价上涨 /j7e q  
Consumer Representative Action Fund 消费者集体诉讼基金 &j}08aK%  
consumer sentiment 消费意欲 9;W2zcN  
consumer spending 消费开支；消费支出 Ynn:,  
consumption expenditure 消费开支 --S1p0  
consumption pattern 消费模式 91I6-7# Xt  
consumption product 消费产品 4XL$I
*;4  
consumption tax 消费税 zL8Z8eh">  
contango 交易延期费；延期交割费；期货溢价 "LwLTPC2  
contingencies warrant 紧急拨款令；应急支款授权书 '6^+|1  
contingency 应急费用；意外开支准备金 \"]KF8c^_  
contingency allowance 应急准备金 eBlWwUy*6f  
contingency sum 应急费用；意外开支准备金 gMXs&`7P  
contingent assets 或有资产 _*&
I[%I5  
contingent debt 或有债权；待确定债务 &,v-AL$:Q  
contingent interest 待确定的权益 E6 g]EE  
contingent liabilities 或有负债 DIsK+1  
contingent profit 或有利润 -DVoO2|Dv  
contingent right 或有的权利 =sm<B^yj  
continue to hold a deposit 继续持有存款 X`/GiYTu  
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 @wvgMu  
continuing rent 连续租金 aPU.fER  
continuing trustee 留任受托人 >(EC.ke  
continuous licensing system 长期持牌制度 ?<F=*eS  
Continuous Net Settlement System [CNS System] 持续净额交收系统 .[8! E_  
contra account 对销帐户 /,C;fT<R  
contra flow 资金回流 {oXU)9vj  
contra item 对销项目 3(2WO^zX {  
contra transfer 对销转拨 I |PEC-(  
contract 合约 <x!q!;  
contract for difference 差价合约 WD/\f$4  
contract for service 服务合约 7pllzy  
contract for settlement 平仓合约 s=S9y7i(R  
contract note 成交单据 q?R^~r  
contract of copartnery 合伙合约 G3.*fSY$.<  
contract of indemnity 弥偿合约 i2+r#Hw#5R  
contract of insurance 保险合约 ;C^!T  
contract of reinsurance 再保险合约 .j et0w  
contract price 合约价格 bk(q8xR`  
contracting party 订约人；立约人；缔约国 L/J1;  
contractual agreement 合约协议 5taR[ukM  
contractual commitment 合约承担 %*}h{n  
contractual joint venture 合约式联营企业 h+gaKh=k+  
contractual mutual fund 合约互惠基金 XC(:O(jdA2  
contractual right 合约权利 64LX[8Ax#  
contractual savings fund 合约储蓄基金 fMpxe(  
contributed surplus 实缴资本盈余 `p!&>,lrk  
contribution 出资；供款；捐款；分担款项 MV{\:l}y  
contribution account 供款帐户 [Xa,|  
contribution to gross domestic product 在本地生产总值中所占比率 1'NJ[ C`  
contribution to investment 出资额 }}
Zwdpo  
contribution to pension fund 退休金供款 |?cL>]t  
contributor 供款人；出资人；捐助人 =l)D$l  
contributory 分担人 *&v
lfH  
contributory scheme 供款计划 1 5heLnei  
contrived cessation of business 有预谋的停业 ._E 6?  
control 控制权；控制；管制 I`~Giz7@  
control of a company 公司的控制权；公司控股权 ]KQv]'  
control of business 业务的控制权 9T\uOaC"  
controlled company 受控制公司 @$Xl*WT7  
controller 控制人；控权人；会计长 P,Z K  
controller of an authorized institution 认可机构控权人 %K`th&331  
controlling company 控股公司 bIWSNNV0F  
controlling interest 控制权益；控股权益 JpRn)e'Z  
controlling officer 管制人员 4Wd H!z  
controlling officer's report 管制人员报告 ]/9@^D}&  
controlling shareholder 控股股东；持有控股权的股东 x/pX?k  
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》 B_uhNLd  
conventional lending 传统放款；常规放款 /~(T[\E<  
conversion 兑换；换算；转换〔证券〕 6%a9%Is!O  
conversion factor 换算因数 -Qy@-s $  
conversion of stock 公债的转换 ]x1;uE?1J  
conversion rate 兑换率；换算率；转换价格〔证券〕 &lCOhP#  
convertibility 可兑性；兑换性；自由兑换 a1>Tz  
convertibility undertaking 兑换保证 sSLVR^  
convertible 可兑换；可换股 P5JE = &M  
convertible currency 可兑换货币 bJ"}-s+Dx  
convertible debenture 可转换债权证 0$qK: z
e  
convertible loan stock 可转换股的债权股额 dfA2G<Uc  
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 :@RX}rKG  
conveyance 转易；转易契；财产转让证书 /n2qW.qJ>  
conveyance of property 财产转让 n2(`O^yd7C  
conveyance on sale 售卖转易契 ]')  
conveyancing fee 业权转易费 Y|
l&mK?  
conveyancing scale charges 物业转易收费标准 
;b5^)S  
cooling-off period 冷静期 .GSK!
1{@  
co-owner 共同拥有人；分权共有人 8I}
ATc  
co-partner 共同合伙人 "X(9.6$_  
co-partnership 共同合伙 y$}o{VE{x  
Copenhagen Stock Exchange 哥本哈根证券交易所 |2Y/l~  
core capital 核心资本 MpVZL29)  
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons b$
eN]L  
《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》 oO3X>y{gN  
Core Principles for Effective Banking Supervision [Basle Committee] ,/YTW@N  
《有效监管银行业的主要原则》〔巴塞尔委员会〕 ~eZ]LW])  
cornering “夹仓”；轧空；囤积居奇 Z,~PW#8<&  
corporate borrower 借款公司；借款机构 h+c
9FN  
corporate business 公司企业；公司业务 i*]$_\yl"  
Corporate Communications Department [Stock Exchange of Hong Kong Limited] dEI]|i r  
企业传讯部〔香港联合交易所有限公司〕 DO 0  
corporate customer 公司客户 R0#'t+7^  
corporate dealer 公司交易商 \>\_OfY1W  
Corporate Finance Division [Securities and Futures Commission] X:/7#fcG8  
企业融资部〔证券及期货事务监察委员会〕 F-XL  
Corporate Finance (D.T.C.) Limited 协联财务有限公司 FvJkb!5*e_  
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 cCuK?3V4K  
corporate governance 公司管治 O@>ZYA%  
corporate income tax 公司所得税 &R))c|>OT&  
corporate investment adviser 公司投资顾问
/M@[ 8  
corporate member 法团会员；公司会员〔香港联合交易所有限公司〕 FfX*bqy
 
corporate plan 公司计划 U
L.YDU)  
corporate practice 执业法团 AZE  
corporate profits tax 公司利得税 DC~1}|B"  
corporate savings 公司储蓄 T8BewO=}  
corporate service tax 公司服务税 IvX+yU  
corporate signature 法团的签名 ~_F<"
40  
corporation 法团；公司 m++=FsiX=  
corporation bond 公司债券 !{?<(6;t  
corporation stock 公司股证；地方债券〔英国〕 \>tx:;D3  
corporation tax 公司税 C)mR~Ey  
correction phase of stock market 股市调整期 o3X0c6u

U  
Correctional Services Industries Suspense Account 惩教工业暂记帐 NdmwQJ7e"  
corrective affidavit 修正遗产申报誓章 uqM=/T^A  
correspondent bank 代理银行 P9o
=G=i  
Cosmos Finance Limited 宇宙财务有限公司 >x1yFwX}-f  
cost 成本；费用；价格 7fC:'1]G  
cost centre 成本中心 1=_Qj}!1  
cost competitiveness 成本竞争力 [;Jq=G8&t  
cost control 成本控制；成本管理 gle<{ `  
cost convention 原值成本法；成本惯例 r+usMF<'  
cost effectiveness 成本效益；经济效益 2BO&OX|X  
cost efficiency 成本效率 b(Yxsy{U  
cost element 成本要素 S"/-)_{  
cost flow 成本流转 Os/?iGlD*E  
cost input 投入资金 0}"'A[xE  
cost management information system 成本管理资料系统 HPXJRQBE  
cost of an asset 资产成本 HF<h-gX  
cost of borrowing 借贷成本 z~th{4#E;  
cost of capital 资本成本；资金成本 C{>dE:*K^  
cost of installation 安装费 fizL_`uMqb  
cost of issue 招股费用；发行股份费用 Ki>XLX,er=  
cost of living 生活费用 25;(`Td5  
cost of transmitting 传送费用 y7Nd3\v [\  
cost overrun 成本超支
P7epBWqDP  
cost price 成本价格 L1kAAR  
cost price structure 成本价格结构 '?$R YU,  
cost to the revenue 政府收入的损失；政府减少的收入 k+zskfo  
cost-benefit analysis 成本效益分析 7$v_#ZE.H  
cost-benefit study 成本效益研究 bs'hA@r  
cost-book company 以成本帐原则组成的公司 0_N.s5~N  
cost-effectiveness analysis 成本效益分析 /bF>cpM  
costing 成本计算；成本计算法 RgVnx]IF  
costing and pricing policy 成本及定价政策 YH&q5W,KX  
costing exercise 成本计算工作 !ou;yE&<,  
costing review 成本检讨 tHEZuoi  
cost-of-living allowance 生活津贴 I9<%fv  
cost-of-living index 生活指数；生活费用指数 oS~;>]W  
cost-plus pricing 成本加成定价法 +
OZ
\rs  
cost-push inflation 成本推动的通货膨胀 LvMA('4  
cost-recovery basis 收回成本的原则 pV`/6 }  
cost-related charges 依成本而定的收费 '?
6j.ms M  
cost-related fee 依成本而定的收费 (v&iXD5t  
co-surety 共同担保人 (3Z;c_N  
co-trustee 共同受托人 z<_a4ffR  
cotton futures 期棉 8v)iOPmDC  
Council of SEHK 联交所理事会 7#7AK}  
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 >IipWTVo<  
counterclaim 反申索 ?z0W1a  
counterfoil 联页〔收据〕；存根〔支票〕；票根 yG^pND>_df  
counter-guarantee 反担保 `i!fg\qnK  
counter-inflationary policy 反通货膨胀政策 "-Pz2QJY  
countersignature 副署签名；连署签名 P5W58WxT'  
country debt provisioning 债务国坏帐准备 Q)=2%X  
country of beneficial ownership 实益拥有国 x2f=o|]D'  
coupon 息票；赠券 ,'n`]@0?\  
coupon rate 息票利率 BZ(DP_}&D  
cover 保证金；承保范围；补仓 "y60YYn-#J  
cover note 临时保单 ^I{/j'b&  
cover short position 补仓；填平空仓 Q\}Ck+d`a  
coverage 保额；承保范围 =y=MljEX  
covered call 备兑认购期权 <`
u_O!h  
covered option 备兑期权 i]Bu7Fuu  
covered warrant 备兑认股权证 dU2:H}  
crash 狂泻；暴跌；崩溃 0]zMb^wo  
creation of new heads and subheads 开立新总目及分目 +p$lVnAt  
credit 信用；信贷；信用证；贷项 1--Ka&H  
credit advice 贷项通知书 _}cD_$D  
credit agency 征信所；信用调查机关 J06D_'{  
Credit Agricole Indosuez 东方汇理银行 j@{B 8  
credit arrangement 信贷安排 TiR00#b  
credit balance 贷方结余 wG73GD38  
credit card 信用卡 agq4Zy  
credit card scheme 信用卡计划 s{*bFA Z1F  
Credit Commercial de France 法国商业银行 Z)f?X  
Credit Committee 贷款委员会 Yy;BJ_  
credit control 信贷管制 S%e)br}  
credit conversion factor 信贷换算因数 4(,M&NC  
credit easing 放宽信贷 g@.e%  
credit exposure 信贷风险 z0%tBgqY(  
credit facility 信贷安排；信贷融通；信用透支 e-%q!F(Bf  
Credit Guarantee Scheme 信贷保证计划 VB`% u=  
credit item 贷项 fYW9Zbov-  
credit limit 信贷限额 n:f&4uKoG<  
Credit Lyonnais 里昂信贷银行 h"[:$~/UJ  
Credit Lyonnais Hongkong (Finance) Limited 香港里昂财务有限公司 T^A[m0mk  
credit rating 信贷评级 @<&u;8y-Cn  
credit rating agency 信贷评级机构 o$Y#C{
wC%  
Credit Review Committee [Hong Kong Monetary Authority] 信贷检讨委员会〔香港金融管理局〕 .@ZrmO o]]  
credit risk 信贷风险 5vLA)Al3  
credit sale 赊销；赊售 Mcq!QaO}&  
credit side 贷方 50`|#zF^#  
credit squeeze 信贷紧缩；收紧信贷 RRQIlI<  
credit to... 记入……帐目 -!V{wD3,B  
credit to be given against tax 税款抵免 U\!9dhx  
credit transfer 信贷转帐；信用转帐 V9Dq<y-y  
credit union 储蓄互助社 2
qQ;U?:q  
Credit Union League of Hong Kong 香港储蓄互助社协会 zZP/C   
creditor 债权人 5#y_EpL"  
creditor's petition 债权人的呈请书 oArXP\#  
creditworthiness 信誉；信用可靠程度 j6j4M,UI43  
creeping inflation 爬行式通货膨胀；温和通货膨胀；渐升通胀 YI`BA`BQ8  
criminal bankruptcy 刑事破产 BO8?{~i  
criminal bankruptcy order 刑事破产令 [7NO !^  
criminal bankruptcy petition 刑事破产呈请书 QK
hGEW~G  
criterion for credit 授信原则 O<ybiPR  
critical path analysis 关键路线分析法；要径分析法 } 7ND]y48  
cross rate 套价；套汇汇率；交叉汇率
yivWT;`  
cross-currency settlement risk 跨国货币结算风险 ~SmFDg$/m  
crossed cheque 划线支票 y0p\Gu;3j  
crossed trade 交叉买卖；交叉盘买卖 a!f71k r  
Cross-Harbour Tunnel Passage Tax 海底隧道使用税 %xKZ"#Z#K  
cross-holding 相互持股；交叉持股 yYP>3]z  
cross-margining 跨市场保证金制度 % [~0<uO  
cross-referencing system 相互参照系统 V(g5Gn
?  
cross-subsidization 互相资助；互相津贴 `5"3Cj"M  
Crown Agent 英联邦代办 drvrj~o:  
crude activity rate 粗略经济活动率 oS}fr?  
crude econometric model 粗略计量经济模式 5"(FilM  
culpable insider dealing 应受谴责的内幕交易 JcMl*k  
cum dividend 连股息 suYbD!`(  
cumulative appreciation 累积升值；累积增值 G_zK .N  
cumulative deficit 累积赤字；累积亏损 ZAn9A>5_  
cumulative dividend 累积股息 bnPhhsR  
cumulative financial position 累积财政状况 4TYtgP1  
cumulative realized investment 累积的已实现投资 j WMTQLE.  
currency 货币 *Vg)E*s  
currency adjustment factor 货币调整因子；币值调整因素 @sW!g;\T  
currency board arrangement “货币发行局”制度 PIdGis5G  
Currency Board Operations Sub-Committee 货币发行委员会 < +kdL  
Currency Committee [Hong Kong Futures Exchange Limited] @yC3a)=$L  
货币委员会〔香港期货交易所有限公司〕 gI"cZ h3}  
currency crisis 货币危机 i29a1nD4Hm  
currency denomination 货币面值 9p1@Lfbj  
currency futures 货币期货；外汇期货 >&k`NXS|V  
currency futures contract 货币期货合约；外汇期货合约 B79~-,Yh  
currency in circulation 流通货币 KXpbee  
currency matching 货币配对 o,S(;6pDJ  
currency note 纸币；钞票 TKiYEh  
currency option 货币期权 /8Z
&Y`G  
currency swap 货币掉期；货币互兑；货币互惠信贷 zbGZ\pz  
currency warrant 货币认兑证；货币认股权证 /8<c~  
current account 往来帐户；支票户口；经常帐目 )eqF21\  
current assets 流动资产 6urU[t1  
current domestic value 现行本地价格 6'.)z,ts  
current liabilities 流动负债 ZE= Yn~XM  
current market price 当时市价；现时市价 *xITMi  
current price 当时价格；现时价格 /a9CqK  
current price series 当时物价计算数列 C\OZs%]At  
current year rules of assessment 当年度评税规则 Se37-  
cushion 缓冲；缓冲时限〔债券〕 W}%"xy]N  
cushion of liquid assets 流动资产缓冲额；速动资产缓冲额 TB=_r(:l+  
custodian 保管人 ==oJhB  
custodian trustee 保管受托人 fL
("MDt  
custody 保管 cd=K=P}p  
customer 客户 ggm'9|  
customer lending 客户贷款 lL 50PU  
customer statement 客户对数单；客户结单 cYXL3)p*Q  
cut loss “斩仓”；减少损失 bUds E1f  
cut margin “斩仓” ] W$
V#  
cut-off date 截止日期 cV_-Bcb  
cut-throat competition 割喉式竞争；恶性竞争 wAJ=rRI  
cycle of activity 活动循环；商业循环 "@|rU4Y  
cyclical fluctuation 周期性波动 t;-F]  
cyclical inflation 周期性通货膨胀 nJ/}b/A{  
cyclical nature of the economy 经济的周期性情况 rl&.|;5uH;  
}Z t#OA $  
D.A.H. Private Bank Limited安新私人銀行有限公司 K4+|K:e  
Dah Sing Bank Limited大新銀行有限公司 MJCz %zK  
Dah Sing Finance Limited大新

顶 Bu+?N%CBi  
ULgp]IS  
知识太多了 ^4'!B +}F  
Fs(S!;  
要慢慢看 '#eT  
谢谢斑竹了