一些有用的会计术语C

C: TvwkeOS#}7  
;&]oV`Ib  
calendar year figure 历年数字 bDM;7fFp$  
call 催缴通知；认购期权 :V:siIDn  
call deposit 通知存款；活期存款 Ln&CB!u  
call loan 短期同业拆借；通知贷款 #F6!x3Z  
call margin 补仓；追加保证金 =fy'w3m  
call market 短期同业拆放市场 I8{ohFFo  
call money 短期同业拆借；活期贷款 |NXe{q7{  
call option 认购期权；看涨期权 T6Ks]6m_  
call price 赎回价格；提前赎回价 \-R\xL  
call warrant 认购认股权证；回购认股权证 BMovl4*5  
callable share 可收回股份；可兑付股份 CGJ>j}C  
called up share capital 已催缴股本 Tlz~o[`&  
Canadian Dollar [CAD] 加拿大元 yVbyw(gS  
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 38gEto#q  
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 nSeb?|$D6  
cancellation price 取消费 tz`T#9  
cap 上限 F`JW&r\  
capital 资本；资金 qJT|om LY  
Capital Accord 《资本协定》 -)Y[t Z^*`  
capital account 资本帐；非经常帐 #EX NSr  
capital account commitment balance 资本帐承担额结余 yU< "tgE  
Capital Adequacy Directive [CAD] 《资本充足指引》 ]5j1p6;(`  
capital adequacy ratio [CAR] 资本充足比率 uw9w{3]0f  
capital allowance 资本免税额 @w@ `-1  
capital alteration 资本变更 $z'_Hr'  
capital and liabilities ratio 资本负债比率 \6K1Z!*;  
capital and liquidity requirement 资本与流动资金的规定 L|K^w *\C  
capital appreciation 资本增值 9:]|TIPi  
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 FpFkZFtG'm  
capital assets 资本资产 U~YjTjbd  
capital at risk 风险资本 yh"48@L'D  
capital base 资本基础；资金基础 pl5Q2zq%  
capital charges 资本支出；资本费用 pJPP6Be<  
capital commitment 资本承担 W,sPg\G 3  
capital contribution certificate 出资证明书 UWg+7RL  
capital convergence 划一资本充足比率 l. 0|>gj`0  
capital cost 资本成本；建设成本；建设费用 C+X-Cp  
capital cover 资本保证 6eHw\$/  
capital deficit 资本亏绌；资本赤字 u^]Z{K_B  
capital divided into shares 资本分成股份 I=}pT50~9  
capital element 资本因素；资本部分 1\ab3n  
capital equipment 资本设备 8PwPI
%Pb  
capital expenditure 资本开支；非经常开支 2)47$eu  
capital expenses 资本费用 o&U/e\zy  
capital financing 筹集资本；以非经常收入支付非经常开支的结算 $JZ}=\n7  
capital flow 资金流量 G.sf>
.[  
capital formation 资本形成；集资 RL~]mI!U  
capital formation figure 资本组合数字 -q}I; cH  
capital fund 资本基金 :dj=kuUTbu  
capital gain 资本增益；资本增值 gtw?u b  
capital gains tax 资本增值税 e? n8S  
capital goods 资本财货；资本货物 &<oDl_^  
capital grant 非经常补助金；非经常拨款；建设补助金 #i0f}&
 
capital grant cycle 建设补助金周期 a&s&6Q|Y  
capital injection 注入资本；注资 Q!v]njCIB7  
capital input 投入资本 2RC@Fu~zaU  
capital intensity 资本密集度 EK<ly"S.  
capital intensive 资本密集 NJ$c0CNy  
capital investment 资本投资  _V_GdQ  
Capital Investment Fund 资本投资基金 F@u>5e^6  
capital loss 资本损失 hxx`f-#=  
capital maintenance 资本保值；资本保留 <CY<-H  
capital market 资本市场；资金市场 V}+Ui]ie|I  
capital market instrument 资本市场票据 #JW~&;  
capital money 资本款项 %8~g#Z  
capital money subject to a trust 信托财产资本 T$Rj/u t1  
capital movement 资本流动  H=(Zx  
capital nature 资本性质 |FH|l#bu>  
capital outlay 资本支出 2;&!]2vo$  
capital portion 资本部分 FG6mh,C!  
capital profit 资本利润 ipn0WQG  
capital project 基本工程项目；非经常开支项目 `} :~,E  
capital receipt 资本收入 |;MW98 A  
capital redemption 资本赎回 >\5IB5'j  
capital redemption business 资本赎回业务 h\PybSW4s  
capital redemption contract 资本赎回合约 i+eDBg6  
capital redemption reserve 资本赎回储备 4'BZ+A,p  
capital reduction 资本减缩；减资 pQ yH`  
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] "?#O*x  
股本削减计划〔香港联合交易所有限公司〕 Q9NKQuSu  
capital repayment 偿还资本 1QJB4|5R#  
capital reserve 资本储备；后备资本 @86?!0bt  
capital revenue 资本收益；非经常收入 Vf] ;hm  
capital spending 资本开支；资本支出；非经常开支 g.d~`R@v  
capital stock 股本 qhqqCVrsW  
capital stock subscription 认缴股本；认购股本 %hH@< <b(s  
capital subsidy 建设津贴；基本建设津贴 $V2.@X  
capital subvention 非经常资助金 h;S?  
capital sum 资本额 l fJ lXD  
capital tax 资本税 BhCOT+i;c  
capital transfer tax 资本转移税 X82
12[7  
capital turnover 资本周转率 ]d -U
  
capital value 资本价值 G "`t$=0  
capital works project 基本工程项目 `as6IMqJD  
Capital Works Reserve Fund 基本工程储备基金 Z}s56{!.  
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 4]mAV\1  
capitalization 资本化；资本总额 <n{-&;>  
capitalization of interest 利息化作本金 ;LE9w^>^V  
capitalized interest 化作本金的利息 u:GDM  
capitalized loan 转作资本的贷款 6R+EG{`  
capitalized value 资本还原值；资本化价值 2<33BBlWA  
capitation grant 按人计算的补助金 WDq~mi  
captive insurance business 专属自保保险业务 QTT2P(Pz  
car insurance 汽车保险 GBo'=  
Caribbean Development Bank 加勒比开发银行 A~%h*nZc%I  
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] +w'He9n  
意大利嘉利堡银行 %Tm8sQ)1  
cartel 同业联盟；卡特尔 B7ty*)i?  
cartelized rates system 联营式利率制度 q_[V9  
cash 现金；现款 kH}HFl  
cash accounting system 现金会计制度 :to1%6  
cash acquisition 以现金投资所得的资产 ]B>g~t5J  
cash allowance 现金津贴
8KyF0r?  
cash assets 现金资产 d<+@cf_9  
cash at bank 银行现金；银行存款 {&d )O  
cash balance 现金结余 `;\~$^sj}  
cash basis 现金收付制；收付实现制 ]0@ 06G(y  
cash basis accounting 现金收付制会计；收付实现制会计 lz88//@gZ  
cash bonus 现金红利 b?deZ2"L#  
cash book 现金出纳帐；现金簿 >{@:p`*  
cash client 现金客户 Ab/KVB  
cash commission rebate 现金回佣 ZtH
{2j0  
cash compensation 现金补偿 qF57T>v|  
cash contribution 现金承担额；现金分担额 )9'Zb`n  
cash cost 直接费用；现金成本 PWbi`qF)r  
cash coupon 现金礼券 N,~"8YSo  
cash credit 现金信贷 %"g;K  
cash deficit 现金赤字 j#[%-nOT  
cash deposit and withdrawal 现金收支 z((9vi W  
cash disbursement journal 现金支出日记簿 )h,
-zAnZ  
cash disbursement slip 现金支出传票；现金支出单 T f;:C]  
cash flow 现金流量；银根 3}25=%;[  
cash flow lending 流动现金放款；无抵押融资 n+%tu"e  
cash flow statement 现金流量表；现金流动表 +#MQ8d  
cash flow surplus 现金流量盈余 fZF.eRP'  
cash in hand 库存现金；手头现金 Kb,#Ot  
cash in till 备用现金 kQQhZ8Ch  
cash in transit 运送中现金；在运现金 /Vy,6:$H3  
cash input 投入现金 &L`yX/N2  
cash input figure 现金投入数字 Fooa~C"  
cash limit 现金支出限额；现金限额 'ghwc:Og|%  
cash margin 现金保证金 MR-cOPn  
cash market 现货市场；现金交易市场 =VOl *  
cash offer 现金要约；现金补偿额 c?XqSK`',Z  
cash payment 现金付款；现金支付 T,SCK^  
cash position 现金头寸 PuoN<9 #  
cash price 现金价格 gi5Ffvs$  
cash receipts journal 现金收入日记簿 ?Y|*EH  
cash receiving slip 现金收入传票；现金收入单 gPzp/I  
cash settlement 现金结算 9Ls=T=96  
cash surplus 现金盈余 $3D#U^7i  
cash with order 订货付现；凭票即付 Bn?MlG;aA  
cashier's order 银行本票 IM9P5?kJ ?  
cashier's order outstanding 未承兑的银行本票 SlojB^%  
cash-limited subhead 有现金支出限额的分目 9G"-~C"e3  
cash-sweep 现金彩票活动 kV:C=MLI  
casual client “散客”；“散户” 19#A7  
CCASS Depository 中央结算系统证券存管处 HC\\w-`<  
CCIC Finance Limited 中芝兴业财务有限公司 k}$k6Sr"  
cedant 分出者 l5fF.A7TT  
ceding company 分出公司 '1te(+;e@  
ceding insurer 分出保险人 n,.t~  
ceiling 上限 k%fy  
ceiling price 最高限价 vB;$AFh{  
central bank 中央银行 }}MZgm~U)  
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 JwMFu5@  
central banking 中央银行业务 [$P.ek<  
central banking function 中央银行职能 k:k!4  
Central Clearing and Custodian System 中央结算及托管系统 ;|H(_J=6k  
Central Clearing and Depository System 中央结算及存管系统 Hg%8Q@  
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 y_A?}'X  
central clearing house 中央结算所 Jk3V]u  
central clearing system 中央结算制度；集体交收系统 !-Br?  
central custody system 中央托管系统 dpI9DzA;  
central depository 中央存管处 RRBBz7:~  
central depository system 中央证券存管制度 .,7ZDO9{  
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 tpP2dg9dF  
central rate 中央汇率；中心汇率 [V_?`M  
Central Registration Hong Kong Limited 香港中央证券登记有限公司 JHIXTy__  
Central Tender Board 中央投标委员会 3PU'd^  
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统；世达结算系统 U**v'%{s  
centralized budgetary and payments system 集中预算及支付制度 4C[n@p2  
centred 12-month moving average 十二个月定位移动平均数 Th(F^W9  
certificate of approval 批准证明书 Eh*t;J=O  
certificate of beneficial entitlement to property 资产权益证书 Yvbk[Rb  
certificate of compliance 合格证明书；合约完成证明书 08JVX'X-mr  
certificate of deposit [CD] 存款证 .vJt&@NO  
certificate of exemption from estate duty 豁免遗产税证明书 UZ}>
@0  
certificate of incorporation 公司注册证书；法团注册证书 z~+gche>  
certificate of incorporation of registered trustees 注册受托人法团证书 Owz.C_{)  
certificate of indebtedness [CI] 负债证明书 ` "JslpN  
certificate of insurance 保险证书 SP |R4*KY  
certificate of interest 权益证明书；息票 TDnbX_xC<  
certificate of means 资产证明书 JD1D(  
certificate of participation 参与证明书 =gb(<`{>  
certificate of payment of profits tax 缴付利得税证明书 rGxX]  
certificate of preference 特惠税证 l5bd);Ltq  
certificate of rateable value 应课差饷租值证明书 SuU %x2  
certificate of registration 登记证书；注册证明书 C;_*vi2u  
certificate of satisfaction 清偿证明书 ezR!ngt  
certificate of transfer 转让证明书 d[Lr`=L;  
certificate to bearer 不记名证明书 EFKOElG(k  
certification 核证 |L"!^Y#=D  
certification fee 核证费 Ap[}[:U  
certified cheque 经银行证明可兑现的支票 qmJ^@dxs  
certified public accountant [CPA] 执业会计师 J)xc mK  
certified statement 经证明的报表 b+`mh  
cessation of business 停业 >4lT0~V/  
cession 分保 "TgE@bC  
C.F. Finance Company Limited 浙一财务有限公司 |+0XO?,sZ  
chance 机会；中彩机会 1S26
Y|L)  
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 SWGD(]}uz  
change of domicile 迁册 %: .{?FB_  
change to estimates 修订预算 /P-Eg86V'  
change to the approved estimates of expenditure 核准开支预算的变动 umo@JWr  
charge 费用；押记；抵押 >S:>_&I`I  
charge number 税单号码 >
IzUn: 0F  
charge on assets 资产的征税 / NlT[@T  
charge upon general revenue 从政府一般收入中拨款支付 aj:B+}1  
chargeable 可予征收；应课税的 &@MiR8  
chargeable agreement for sale 可予征收印花税的买卖协议 c#6g[TE@  
chargeable income 应课税入息 &]?X"K  
chargeable normal trading receipt 应课税的一般营业收入 G$"$k=[  
chargeable profit 应课税利润 '!6Py1i  
chargeable to tax 应课税 :W\xZ  
charged to... 记入……帐目 +#c3Y;JP  
chargee 承押记人 VY9|8g/  
charge-holder 受押人 u< ,c  
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 Q/,jv5  
charging order 押记令 IO\>U(:vx  
chargor's right 押记人的权利 W l+[{#  
charitable donation 慈善捐款 VYZkHjj)2i  
charitable trust 慈善信托 #+- /0{HT  
charity property 慈善财产 Aey*n=V4#F  
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 Evn=3Tw  
charter 章程；特许权 JM@}+pX  
charter of incorporation 成立章程 6SIk,Isy8  
chartered accountant 特许会计师 8C{mV^cn~  
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 =+qtk(p  
Chartered Institute of Public Finance and Accountancy [United Kingdom] V~uH)IMkh7  
特许公共财政及会计学会〔英国〕 T&]J3TFJ  
charterer 承租人 x{X(Y]*1S  
Chase Manhattan Asia Limited 美国大通亚洲有限公司 %;E/{gO  
Chase Manhattan Bank 美国大通银行 TFWx(}1  
chattels 实产 2h6<'2'o1  
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 @L-3&~=  
Che Hsing Finance Company Limited 浙兴财务有限公司 O,kzU,zOs  
check-and-balance system 制约平衡制度 6eqPaIaD   
Chekiang First Bank Limited 浙江第一银行 9N[PZD  
cheque 支票 v){&g5djl  
Chiao Yue Finance Company Limited 侨裕财务有限公司 f(h nomn  
Chiba Bank, Ltd. 千叶银行 &O'6va  
Chicago Board of Options Exchange 芝加哥期权交易所 gqje]Zc<  
Chicago Board of Trade 芝加哥交易所 rR4_=S<Mi:  
Chicago Mercantile Exchange 芝加哥商品交易所 y0d a8sd)  
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 E2s lpo  
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 ]mN'Qoc  
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 DJ)z~W2I*  
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 RN1q/H|  
child allowance 子女免税额 
Bw31h3yB  
China & South Sea Bank Limited 中南银行 cVt MCgx  
China Affairs Committee [Hong Kong Futures Exchange Limited] ]Fc<%wzp  
中国事务委员会〔香港期货交易所有限公司〕 G 1rsd  
China concept stock 中国概念股 `N_elf://n  
China Construction Bank 中国建设银行 Gyak?.@R  
China Development Division [Stock Exchange of Hong Kong Limited] :K ^T@F5n  
中国发展科〔香港联合交易所有限公司〕 =7JvS~s  
China Economic News 《中国经济新闻》 t?:}bw+m  
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 H+`s#'(i_P  
China State Bank Limited 国华商业银行 3TRzDE(J  
Chinatrust Commercial Bank, Limited 中国信托商业银行 )")_aA  
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 >xU$)uE&  
Chinese Bankers Club, Hong Kong 香港银行华员会 (6R^/*-o  
Chinese Banks' Association 香港华商银行公会 @hlT7C)xK  
Chinese Gold and Silver Exchange Society 金银业贸易场 UN <s1  
Chinese New Year bonus 年奖；年终花红 Fq6sl}b(On  
chit fund 银会 Tl^9!>\Q  
Chiyu Banking Corporation Limited 集友银行有限公司 @O/Jy2>3H  
Chiyu Finance Company Limited 集友财务有限公司 =kz(1Pb  
Cho Hung Finance Limited 朝兴金融有限公司 "F(LTppy  
choses in action 无形动产；据法权产 i(
^&ZmG  
chronological book 序时帐簿 9+G.86Iky  
Chubu Securities Finance Company 中部证券金融公司 I
+,~pmn:  
Chung Khiaw Bank Limited 崇侨银行 <n4T*  
Chung Nan Finance Company Limited 中南财务有限公司 S`oADy  
Chuo Trust & Banking Co., Ltd. 中央信托银行 O\h*?, )  
Chuo Trust Asia Limited 中央信托亚洲有限公司 S <C'#vj  
Citibank, N.A. 万国宝通银行  p&SxR}h  
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 =/Ob kVYf  
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务（香港）有限公司 `.dX@<  
Citicorp International Limited 万国宝通国际有限公司 DD3.el}6a  
civil debt 民事债项 U[EM<5@I  
Civil Service Pension Reserve Fund 公务员退休金储备基金 B>&Q]J+

R  
claim 申索；索偿；债权 uT'}_2=:  
claim equalization fund 申索平衡基金 la7VeFT  
claim for refund of property tax 申请发还物业税 }Fd4; ]  
claim of debt 债权申索 tiZ5 :^$b4  
claim on bank 对银行的债权 #V[j Q Vl  
claim to dividend 摊还债款申索 d{cd+An  
claimant 申索人；索偿人 9E/{HNkf  
claims statistics 申索统计数字 B? $9M9  
class of insurance business 保险业务类别 w-%V9]J1  
class of property 财产类别 $4^cbk  
claw-back 递减率 =IQ+9Fl2  
clearance cost 清拆成本 iGxlB  
clearing 结算；票据交换；清算 "@1e0`n Q  
clearing account 结算帐户 CdCo+U5z{  
clearing and settlement system 结算和交收系统 B{UL(6\B  
clearing balance 结算差额 sb Wn1 T U  
clearing bank 结算银行
DQ'=$z  
clearing cheque 交换支票 '->%b  
clearing house 结算所；票据交换所 5OUGln5
 
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 "~R,%sYb(  
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 f}JiYZ  
clearing member 结算会员 {9kH<,PJ;!  
Clearing Members' Fund 结算会员基金 S]E1+,-*  
clearing participant 结算参与者 `0.<  
clearing rebate 结算费用的回佣 Y}<w)b1e|  
Clearing Rules [SEHK Options Clearing House Limited] ,(H`E?m1w4  
《结算规则》〔联交所期权结算所有限公司〕 J*Dt\[X  
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 c418Tj
O;  
Clerk to the Board of Review 税务上诉委员会书记 J1@X6U!{  
client 客户；委托人；当事人 4~mYj@lvd  
client agreement 客户协议 3/rEXKS  
client confidentiality 客户保密的责任 C
`
s  
client money 客户款项 d5zv8?|X+  
client statement 客户结单 ]ZV.@%+  
clients fund 客户资金 kD&% 7Vz  
close 结算；收市；收盘 CH!>RRF  
close a position 平仓；轧平头寸 97 Oi}   
close company 股份不公开的公司 o~Jce$X  
close higher 收市时价位较高 2YT1]x 3  
close lower 收市时价位较低 |mx)W}  
close mixed 收市时荣辱互见 i2. +E&3v  
close of exchange 交易所停市 }HO3D.HE^  
close of financial year 财政年度终结 W7bA#p(  
close out 平仓 &I8Q'  
close out a long position 平长仓 d']CBoK  
close out a short position 平空仓 uY{zZ4iw  
close steady 收市时价格稳定 %N jRD|  
close the gap 弥补差距 W6~aL\[  
closed position 平仓 ~ IPel  
closed-end investment corporation 股份固定的投资公司 e"^ /xF
 
close-out price 抛售价格 \<cs:C\h7  
closing account 决算帐户 0\qLuF[)  
closing balance 期终结余；收市结余 >XTDN  
closing price 收市价；收盘价 9%+Nzo(Fd  
closing quotation 收市价；收市行情 N*J!<vY"  
closing rate 收市汇价；收盘汇率 u'Od~x^z  
closing transaction 平仓交易 9%{V?r]k  
clothing levy 成衣税 }>q%##<n  
club deposit 零存整付存款 ~>&Jks_Q  
Code of Aid 《资助则例》 ,iUWLcOM  
Code of Banking Practice 《银行营运守则》 7T\LYDT  
Code of Best Practice [Stock Exchange of Hong Kong Limited] f*Z8C9)  
《最佳应用守则》〔香港联合交易所有限公司〕 ((& y:{?G  
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〕 = aO1uC|6C  
Code of Conduct for Persons Registered with the Securities and Futures Commission tu4-##{  
《证券及期货事务监察委员会注册人操守准则》 o|Q:am'H  
code of practice 实务守则；经营守则；执业守则 eo#2n8I>=1  
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 Eo\pNz#)  
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 _*K=Z,a;\  
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 n(}cK@  
Code on Pooled Retirement Funds 《集资退休基金守则》 ,.<[iHC}9  
Code on Share Repurchases [Share Repurchase Code]
Zqo  
《公司购回本身股份守则》〔《股份购回守则》〕 g2Hz[C(  
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 O V"5:){  
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 ";kwh8wB  
co-debtor 共同债务人 =3~5I&  
co-financing scheme 共同融资计划 *KMW6dg;  
cognizance 证明令 VnjhEEM!  
coin 硬币 tv]^k]n{rf  
coin replacement programme 硬币取缔计划 4!vovt{  
coin set 套装硬币 DB=^Z%%Z  
coinage 硬币 %qycxEVP  
Coinage Security Fund 硬币发行基金 \GF9;N}V  
cold call 主动与准客户接触 -`f 1l8LD2  
collapse in prices 价格下泻；价格下挫；价格暴跌 U%:K11Kr  
collateral 抵押品 bZ5cKQ\6  
collateral bond 担保债券 8|cQW-L  
collateral loan 抵押贷款 e) \PW1b  
collateral security 附属抵押品 jqzG=/0~{  
collection 征收；收取 pu"m(9  
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 GJr1[  
collection of betting duty 收取博彩税 kndN} Vq  
Collection Office [Inland Revenue Department] 收税处〔税务局〕 |//D|-2  
collective consumption 集体消费 RJ+["[k  
Collector 收税主任 >;sz(F3)  
Collector of Rates 差饷征收官 Jan~Rran  
Collector of Stamp Revenue 印花税署署长 r|ID]}w  
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 LBIsj}e  
combined surplus 合并盈余 TOH+JL8L  
combined visible and invisible trade account 有形及无形贸易合并帐目 s7Z+--I)L  
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 sZDxTP+  
commemoration coin 具纪念性的硬币 i-YSt5iq  
commencement of winding-up 清盘开始 XU*4MU^'  
commerce and industry sub-index 工商分类指数 /8O;Q~a  
commercial activity 商业活动 lf9mdbm  
commercial bank 商业银行 _'}Mg7,V  
Commercial Bank Act of Norway 《挪威商业银行法》 /)J]m  
Commercial Banks Law 《商业银行法》 t_"]n*zk1  
commercial borrowing 商业借款 E4cPCQyeH  
Commercial Code of Japan 《日本商法》 )JXlPU  
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 sK/Z'h{|  
commercial invoice 商业发票 -)%gMD~z1  
commercial letter of credit 商业信用证 ]kir@NMv>  
commercial loan 商业贷款；商业放款 -Q MO*PY  
commercial paper 商业票据 dcH@$D@~S  
commercial paper market 商业票据市场 9=}&evGm89  
commercial registry 商业登记处 dr gCr:Gf  
commercial return 商业回报 B1k;!@@14  
commercial sale 商业销售 e6i m_ Tk  
commercialization 商品化 2]V&]s8Wi=  
commercially viable 具商业利益；有利可图 C~X"ZW:d[  
Commerzbank AG 西德商业银行 ~vscATQ  
commission 佣金；委员会 c>b{/92%  
Commission des Operations de Bourse of France 法国证券事务监察委员会 8D&yFal  
commission house 佣金行；代办行 1~
ZFkcV_C  
commission payable 须付的佣金 nc9sfH3  
commission rebate 佣金回扣 s?7"iE  
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 r!&}4lHYi  
Commissioner of Banking 银行监理专员〔银监专员〕 Ve[[J"ze  
Commissioner of Estate Duty 遗产税署署长 mIW/x/I  
Commissioner of Inland Revenue 税务局局长 .H}#,pQ}l  
Commissioner of Insurance 保险业监理专员 Zv5vYe9Ow  
Commissioner of Rating and Valuation 差饷物业估价署署长 oqa8v6yG'  
commitment 承担；已承担的开支；承担额；承担项目 eE5j6`5i
 
commitment fee 承诺费 >zV  
Committee of the Hong Kong Association of Banks 香港银行公会委员会 R*l3 zn>  
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 sI5S)^'IQ  
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 x0||'0I0  
Committee on Payment System [Hong Kong Monetary Authority] fn, YH  
支付系统委员会〔香港金融管理局〕 6^sH3=#  
Committee on Unit Trusts [Securities and Futures Commission] c+ukVn`r  
单位信托委员会〔证券及期货事务监察委员会〕 +QA|]Y~!  
Commodities Dealers' Deposit Fund 商品交易商按金基金 -u^f;4|u  
Commodities Trading Commission 商品交易事务监察委员会 4Cp)!Bq?/  
commodity 商品 )S^[b2P]y_  
commodity classification 商品分类法 f>[{1M]n\  
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 [e7nW9\l  
commodity dealer 商品交易商 srryVq
gS  
commodity exchange 商品交易所 Ge ?Q)N  
Commodity Exchange Compensation Fund 商品交易所赔偿基金 W=I~GhM  
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 NL-V",gI-~  
commodity flow method 商品流动法；商品流通法 yJ*g ;  
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 |&
_(I  
commodity futures contract 商品期货合约 w3FEX$`_  
commodity market 商品市场 q"u,r6ED  
commodity tax 商品税 vu~7Z;y(<j  
commodity trading adviser 商品交易顾问 Rnw v/)  
commodity trading adviser's representative 商品交易顾问代表 h$#|s/  
commodity trading advisory contract 商品交易顾问合约 H`nd |  
commodity warrant 商品期权证 q{XeRQ'/  
commodity-based investment 以商品为基础的投资 7X8n|NZRH7  
common fund 共同基金 '[p0+5*x  
common property 分权共有财产 ) ):w`^6  
common share 普通股 ]RxWypA`  
common stock 普通股 #c(BBTuX  
Commonwealth Bank of Australia 澳洲联邦银行 lz4M)pL^  
Commonwealth Development Corporation 英联邦发展公司 7!JBF{,=  
Commonwealth Finance Ministers Conference 英联邦财长会议 LJOJ2x  
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 j/uzsu+  
Commonwealth income tax 英联邦入息税 P,)\#([vc  
Commonwealth Preference 英联邦特惠制
x\!vr.  
communal property 公有财产；公有产业 EMf"rGXu(  
communication expenses 通讯费用 IZ@M K  
Community Preference 欧共体特惠制 u-=VrHff^*  
commutation of pension 退休金的折算 >2mV{i&  
commuted gratuity 折算酬金 `!C5"i8+i2  
commuted pension gratuity 经折算的退休酬金 mW1T4rR
'  
Companies Act [United Kingdom] 《公司法令》〔英国〕 wu3p2#-Z  
Companies Handbook 《上市公司手册》 $*C'{&2  
companies inspector 公司检查员 @;Xa&*  
Companies Liquidation Account 公司清盘帐户 O+=C8  
Companies Ordinance: Information to be Included in a Rights Issue Prospectus  AtP!.p"j  
《公司条例：供股章程须载有的资料》 2U) 0k*  
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》 xzBUm  
Companies Registration Officer 公司注册主任 5>>JQ2'W  
Companies Registry 公司注册处 O5ZR{f&  
Companies Registry Trading Fund 公司注册处营运基金 ZL'krV  
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 +0M0g_sk  
Company Formation and Enforcement Division [Companies Registry] R_Uy.0=4  
公司成立及条例执行部〔公司注册处〕 $spk.j  
company in which the public are substantially interested 由公众拥有相当权益的公司 w\ddC DZ  
company limited by guarantee 担保有限公司 R T/)<RT9  
company limited by shares 股份有限公司 -EG=}uT['b  
company register 公司登记册 <X ([VZ  
company registration fee 公司注册费 X{P=2h#g  
company with limited liability 有限法律责任的公司 >njX=r.  
company's memorandum 公司组织章程 Zn6u6<O=  
company's reserve 公司储备 H
J;!'@  
comparative advantage 比较优势；比较利益 AL*M`m_  
compensation 补偿金；赔偿 |D1TSv}rZD  
Compensation Committee [Stock Exchange of Hong Kong Limited] ;]T;mb>  
赔偿委员会〔香港联合交易所有限公司〕 Nq#B4Zx  
compensation from insurance 保险赔偿 5RR4jX]  
compensation fund 赔偿基金 <P#:dS%r  
compensation fund levy 赔偿基金征费 F_~A8y  
compensation rate 补偿率 GxA[N

 
Compensation Review Committee 赔偿检讨委员会 3+H[S#e:Z  
compensation scheme 赔偿计划 d*l2x[8}g-  
compensation trade 补偿贸易 m[tsG=X
BN  
compensation value 补偿值 vAfYONU  
compensatory payment 补偿付款 ]p8<Vluv  
competition and pricing strategy 竞争与定价策略 t"X^|!hKIF  
competitive edge 竞争优势 a6 w'.]m  
competitive price 具竞争力的价格 d bHxc@H  
competitive tender 竞争性投标 5?8jj  
Compliance Committee [Stock Exchange of Hong Kong Limited] 63c\1]YB.  
监察委员会〔香港联合交易所有限公司〕 W('V2Z-q  
component of expenditure 开支组成部分 @# GS4I  
Composite Consumer Price Index 综合消费物价指数 ]4]AcJj  
composite index 综合指数 'LC0hoV  
composite rating 综合评级 8BX9JoDi  
composite return form 综合报税表 _xr@dK<   
Composite Securities and Futures Bill 《证券及期货综合条例草案》 d?)Ic1][  
composite tax return 综合报税表 ,Gy2$mglB  
composition 组合成分；债务重整协议 jz,Gj}3;  
composition of earnings 收益组合成分 C9n*?Mk:  
compound increase 复合增加率；复合增长率 :]9CdkaU  
compound interest 复利 *z)+'D*+  
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 co{i~['u  
comprador note 买办票据 o>A']+`Eu  
comprador order 买办付款令票 VbX$\Cs:  
comprehensive income tax 综合所得税 lA n^)EL  
comptroller 审计主任 0Z jE(3i  
compulsory liquidation 强制清盘 a"phwCc"%  
compulsory winding-up 强制清盘 fwv.^kx  
computation 计算；计算表 E51S#T  
computational procedure 计算方法 d)L,kzN  
computer audit programme 电脑审计程序；电脑核数程序 /}nq
?Vf  
concentrated position 集中持仓量 o&Y R\BI/  
concentration risk 资金集中风险；集中融资风险 ,D\}DJ`)C  
concept stock 概念股 e(vnnv?R{  
concession 特许权；宽减措施；优惠 {0L)B{|  
concession contract 特许经营权合约 JsDT  
concessionary rate 优惠率 Tfw5i,{  
concordat 协定；契约；国际监管条约 X 1}U  
condition 条件 rN`-ak  
conditional endorsement 附有条件的背书 3 ]w a8|  
conditional offer 有条件要约 p+16*f9,^  
conditional sale agreement 有条件售卖协议 M4E==  
conditions of tender 投标章程 lhB;jE  
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》 X)S4vqf}  
conduct of business standard 业务操守准则 ZV$!dHW/  
Confidentiality Understandings 保密谅解文件 UD_8#DO{m1  
confirmation letter 确认书 C@ "l"  
confirmation of mail transfer 信汇证明书 2tZ\/6G<  
Confirmation of Payment 已缴税证明书 2C#b-Y1~N  
confirmed letter of credit 保兑信用证 yH]w(z5Z  
confirming bank 保兑银行 +q] kpkG!  
confiscation order 没收令 2D4c|R@+  
connected transaction 关连交易 |v:fP;zc  
consensus capitalism 共识资本主义 '3TfW61]  
conservative investor 保守投资者 OhTd>~R`<  
consideration 代价；对价；约因 =:m6ge@C&H  
consideration issue [listing method] 代价发行〔上市方式〕 a<P?4tbF  
consideration other than cash 现金以外的代价 nBzju?X)I  
consignee 收货人；代售人 dl+:u}9M$  
consignment 托运；寄售 S(G&{KG  
consignor 付货人；托运人；寄售人 VF g"AJf  
consolidated account 综合帐目 
Y 9@ 2d  
consolidated account expenditure 综合帐目开支 2E@g#:3  
consolidated balance sheet 综合资产负债表 Q
aSRD/,M  
consolidated cash deficit 综合现金赤字 F\-oZ#g  
consolidated cash surplus 综合现金盈余 e]D TK*W~  
consolidated enterprises sectorial index 综合企业分类指数 4']eJ==OH  
consolidated net earnings 综合净收益；综合净盈利 .ViOf){U\  
consolidated net profit 综合净利润；综合纯利 <UbLds{+Uo  
consolidated policy 综合保单 HA~BXxa/  
consolidated price 综合价格 !uAqY\Is  
consolidated profit and loss account 综合损益帐；综合损益表 #f }OR
A  
consolidated public sector expenditure 公营部门综合开支 h4=7{0[  
consolidated revenue account 综合收入帐 j "e]Ui  
consolidated shareholders' fund 综合股东资金 aR}Il&  
consolidation of shares 股份合并 :nxBM#:xu  
consolidation period 巩固期；“牛皮靠稳”阶段；大涨后的调整期 d Z
xrIWx  
consortium company 财团公司 fDKV`  
consortium loan 银团贷款 (gb vInZ  
constant dollar figure 固定币值 5KL??ao-  
constant market price 固定市价 no7Q%O9  
constant price 固定价格 "\rR0V!wA  
constant price series 固定物价计算数列 b.QL\$a &  
constant rate 固定比率 Dj'+,{7,u  
constituent stock 成分股 l*+9R  
constitution 章程；组织章程 (XQ:f|(  
construction output 建造产出量 *q0vp^?  
constructive trust 法律构定信托 pZ&?u
o67_  
consultant accountant 顾问会计师 zj7?2  
consultant's fee 顾问费 $zJ!L  
Consultation Paper on Proposed Regulation on Share Margin Financing u*8x.UE8C0  
《监管股票按贷财务的建议谘询文件》 >5j&Q#Bu  
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability U_@Dn[/:  
《有关联交所检讨董事资格的程序的谘询文件》 m&k l_f7  
consumer behaviour 消费者行为 xQ>T.nP}1  
Consumer Council 消费者委员会 %VwkYAgA  
consumer credit financing operation 消费者信贷业务 b$=c(@]  
consumer demand 消费者需求 I0}G, q  
consumer durables 耐用消费品 W|V9:A  
consumer expenditure 消费开支 .t$1B5  
consumer goods 消费品 *&$2us0%%  
consumer market 消费市场 NJPp6RZ%  
consumer price 消费物价 (dAE  
Consumer Price Index [CPI] 消费物价指数 N`NW*~  
Consumer Price Index (A) 甲类消费物价指数 ; nYR~~  
Consumer Price Index (B) 乙类消费物价指数 !t|2&R$IQ  
Consumer Price Index Classification System 消费物价指数分类法 $B?IE#7S4  
Consumer Price Index Report 《消费物价指数月报》 RBV*e9P%  
Consumer Price Index series 消费物价指数系列 d%Nx/DS)  
consumer price inflation 消费物价上涨 c!J|vRA5  
Consumer Representative Action Fund 消费者集体诉讼基金 iB3C.wd-  
consumer sentiment 消费意欲 !X+}W[Ic^  
consumer spending 消费开支；消费支出 Z2&7HTz  
consumption expenditure 消费开支 ~A,(D-  
consumption pattern 消费模式 2R~[B]2"r  
consumption product 消费产品 K<?[^\  
consumption tax 消费税 osI0m7ws:  
contango 交易延期费；延期交割费；期货溢价 .'=-@W*  
contingencies warrant 紧急拨款令；应急支款授权书 =7Sw29u<  
contingency 应急费用；意外开支准备金 QA# 7T3|  
contingency allowance 应急准备金 gv/yfiA?  
contingency sum 应急费用；意外开支准备金 NU.YL1  
contingent assets 或有资产 G'WbXX  
contingent debt 或有债权；待确定债务 YbP}d&L  
contingent interest 待确定的权益 F7U$7(I2G  
contingent liabilities 或有负债 #gRtCoew  
contingent profit 或有利润 qHC/)M#L  
contingent right 或有的权利 Tu-I".d+  
continue to hold a deposit 继续持有存款 _QiGrC  
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 2GJp`2(%dA  
continuing rent 连续租金 -ei+r#  
continuing trustee 留任受托人 9RJFj?^"
 
continuous licensing system 长期持牌制度 n
-:n.JX  
Continuous Net Settlement System [CNS System] 持续净额交收系统 .oz(,$CS"  
contra account 对销帐户 RbJbVFz8C  
contra flow 资金回流 !E_RD,_  
contra item 对销项目 _>i<`k  
contra transfer 对销转拨 +3o 4KB}  
contract 合约 Rmh u"N/q  
contract for difference 差价合约 yrV]I(Xe  
contract for service 服务合约 -|`
E'b81  
contract for settlement 平仓合约 8|-064i>  
contract note 成交单据 K]yUPx  
contract of copartnery 合伙合约 f%c
-  
contract of indemnity 弥偿合约 Nj`Mi
v o  
contract of insurance 保险合约 +V/mV7FK  
contract of reinsurance 再保险合约 UjH+BC+9`b  
contract price 合约价格 l8By2{pN  
contracting party 订约人；立约人；缔约国 b"&1l2\ A  
contractual agreement 合约协议 Wj\< )cH]  
contractual commitment 合约承担 q=_tjg  
contractual joint venture 合约式联营企业 o Np4> 7Lk  
contractual mutual fund 合约互惠基金 zq4)Uab*  
contractual right 合约权利 &-4SA j  
contractual savings fund 合约储蓄基金 X1\ao[t<;c  
contributed surplus 实缴资本盈余 ZIvP?:=!  
contribution 出资；供款；捐款；分担款项 A.(xa+z?  
contribution account 供款帐户 #GA6vJ4^s  
contribution to gross domestic product 在本地生产总值中所占比率 <!I^xo[  
contribution to investment 出资额 mKhlYVn  
contribution to pension fund 退休金供款 h}<Ie <  
contributor 供款人；出资人；捐助人 n]J;BW&Av  
contributory 分担人 * AjJf)o  
contributory scheme 供款计划 lr&O@ 5"oy  
contrived cessation of business 有预谋的停业 G~`nLC^Y  
control 控制权；控制；管制 6sl2vHzA  
control of a company 公司的控制权；公司控股权 L$s;tJ   
control of business 业务的控制权 iV8O<en&i  
controlled company 受控制公司 S`Wau/7t  
controller 控制人；控权人；会计长 7="I;  
controller of an authorized institution 认可机构控权人 TH#5j.uUs  
controlling company 控股公司 \A/??8cgXs  
controlling interest 控制权益；控股权益 Z<n%~z^  
controlling officer 管制人员 L4H5#?'  
controlling officer's report 管制人员报告 oEnCe  
controlling shareholder 控股股东；持有控股权的股东 [wR x)F"  
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》 'Z ,T,zW  
conventional lending 传统放款；常规放款 |4A938'4j  
conversion 兑换；换算；转换〔证券〕 Pg/$N5->  
conversion factor 换算因数 ?^W`7HF%0  
conversion of stock 公债的转换 coFQu ;i  
conversion rate 兑换率；换算率；转换价格〔证券〕 agMI$  
convertibility 可兑性；兑换性；自由兑换 o? {rPFR  
convertibility undertaking 兑换保证 ?q+^U>wy&  
convertible 可兑换；可换股 f+j-M|A  
convertible currency 可兑换货币 XH{P@2~l  
convertible debenture 可转换债权证 VA0p1AD  
convertible loan stock 可转换股的债权股额 C'Z6l^{>  
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 $7JWA9#N!  
conveyance 转易；转易契；财产转让证书 :OvTZ ?\  
conveyance of property 财产转让 gg%9EJpP  
conveyance on sale 售卖转易契 NamO5(1C  
conveyancing fee 业权转易费 %44Z7  
conveyancing scale charges 物业转易收费标准 @-F[3`HeA  
cooling-off period 冷静期 >Lrud{  
co-owner 共同拥有人；分权共有人 q'~F6$kv5  
co-partner 共同合伙人 Bfz]PN78.G  
co-partnership 共同合伙 Oe:_B/l  
Copenhagen Stock Exchange 哥本哈根证券交易所 CEr*VsvjsU  
core capital 核心资本 qD/X
%`>Q  
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons = 7TK&  
《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》 =hse2f  
Core Principles for Effective Banking Supervision [Basle Committee] K{#1O=Gi  
《有效监管银行业的主要原则》〔巴塞尔委员会〕 n.\|NR'v  
cornering “夹仓”；轧空；囤积居奇 1l*O;J9By  
corporate borrower 借款公司；借款机构 q"sD>Yh&  
corporate business 公司企业；公司业务 R" '=^  
Corporate Communications Department [Stock Exchange of Hong Kong Limited] zP$Ef7bB  
企业传讯部〔香港联合交易所有限公司〕 4|[)D/N  
corporate customer 公司客户 K4>nBvZ?v  
corporate dealer 公司交易商 1}"PLq(  
Corporate Finance Division [Securities and Futures Commission] !-gjA@Pk  
企业融资部〔证券及期货事务监察委员会〕 Cvf^3~q  
Corporate Finance (D.T.C.) Limited 协联财务有限公司 :i>/aRNh1  
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 r=o\!sh[  
corporate governance 公司管治 o}4J|@Hi|4  
corporate income tax 公司所得税 @rT}V>2I  
corporate investment adviser 公司投资顾问 "Yu';&  
corporate member 法团会员；公司会员〔香港联合交易所有限公司〕 gQ@fe3[  
corporate plan 公司计划 jLLZZPBK  
corporate practice 执业法团 v%%;Cp73  
corporate profits tax 公司利得税 )Ap0" ?q  
corporate savings 公司储蓄 GE0,d  
corporate service tax 公司服务税 a6vls]?  
corporate signature 法团的签名 3+v+_I>%k  
corporation 法团；公司 oA1d8*i^E  
corporation bond 公司债券 O%n=n3  
corporation stock 公司股证；地方债券〔英国〕 ^s=p'&6  
corporation tax 公司税 MJ+]\(  
correction phase of stock market 股市调整期 c[xH:$G?Y  
Correctional Services Industries Suspense Account 惩教工业暂记帐 \HsrUZ~  
corrective affidavit 修正遗产申报誓章 z]Jpvw`p  
correspondent bank 代理银行 |{8eoF  
Cosmos Finance Limited 宇宙财务有限公司 7P2?SW^
 
cost 成本；费用；价格 2]f"(X4jp  
cost centre 成本中心 `vijd(a?v  
cost competitiveness 成本竞争力 edW:(19}  
cost control 成本控制；成本管理 GG@&jcp7  
cost convention 原值成本法；成本惯例 NpIx\\d  
cost effectiveness 成本效益；经济效益 1tNmiAu  
cost efficiency 成本效率 aybfBC  
cost element 成本要素 QE8aYPSFf  
cost flow 成本流转 u9 yXHf  
cost input 投入资金 Wr%E}mX-  
cost management information system 成本管理资料系统 6UkX?I`>  
cost of an asset 资产成本 [MkXQwY  
cost of borrowing 借贷成本 \D]H>i$  
cost of capital 资本成本；资金成本 ~e)`D nJ  
cost of installation 安装费 <CJ`A5N  
cost of issue 招股费用；发行股份费用 !VfP#B6.  
cost of living 生活费用 aNW!Y':*  
cost of transmitting 传送费用 k7\h- yn{  
cost overrun 成本超支 YlY3C  
cost price 成本价格 ;6?VkF  
cost price structure 成本价格结构 pd[?TyVK;  
cost to the revenue 政府收入的损失；政府减少的收入 !M[a/7x,p  
cost-benefit analysis 成本效益分析 >J \}&!8,  
cost-benefit study 成本效益研究 r3hUa4^97  
cost-book company 以成本帐原则组成的公司 Vf'r6Rf  
cost-effectiveness analysis 成本效益分析 iA^GA8dn  
costing 成本计算；成本计算法 n;eK2+}]  
costing and pricing policy 成本及定价政策 j0LA  
costing exercise 成本计算工作 BtZyc
I  
costing review 成本检讨 U#jbii6e  
cost-of-living allowance 生活津贴 k3/V$*i,1b  
cost-of-living index 生活指数；生活费用指数 c%|18dV  
cost-plus pricing 成本加成定价法 5DHFxym'  
cost-push inflation 成本推动的通货膨胀 "2}E ARa  
cost-recovery basis 收回成本的原则 jG0o-x=X  
cost-related charges 依成本而定的收费 nI-^  
cost-related fee 依成本而定的收费 8mCL3F  
co-surety 共同担保人 Iaq7<$XU  
co-trustee 共同受托人 {hr+ENgV  
cotton futures 期棉 M=
57 d7  
Council of SEHK 联交所理事会 .[Z<r>  
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 ;n9r;$!f  
counterclaim 反申索 H^N@fG<*dh  
counterfoil 联页〔收据〕；存根〔支票〕；票根 k-v@sb24_  
counter-guarantee 反担保 )_bR"!Z  
counter-inflationary policy 反通货膨胀政策 L
V:`siK  
countersignature 副署签名；连署签名 B/(]AWi+  
country debt provisioning 债务国坏帐准备 @q?zh'@;  
country of beneficial ownership 实益拥有国 <fJ*{$[p  
coupon 息票；赠券 DL^}?Ve  
coupon rate 息票利率 `XwFH#_  
cover 保证金；承保范围；补仓 _pXy}D  
cover note 临时保单 vKzq7E  
cover short position 补仓；填平空仓 Yxa
l%  
coverage 保额；承保范围 `dH[&=S  
covered call 备兑认购期权 ;xnJ+$//U  
covered option 备兑期权 %n3l
m(-0U  
covered warrant 备兑认股权证 =%4vrY `  
crash 狂泻；暴跌；崩溃 "]%.%
$  
creation of new heads and subheads 开立新总目及分目 CvwC| AW  
credit 信用；信贷；信用证；贷项 n]/7UH}(<&  
credit advice 贷项通知书 <bPn<QI  
credit agency 征信所；信用调查机关 A=7  [^I2  
Credit Agricole Indosuez 东方汇理银行 vwZrvjP2  
credit arrangement 信贷安排 !H`! KBW  
credit balance 贷方结余 AwhXCq|k  
credit card 信用卡 !<wM?Q:  
credit card scheme 信用卡计划 tN'-4<+  
Credit Commercial de France 法国商业银行 K<HF!YU#I2  
Credit Committee 贷款委员会 >Lh+(M;+F  
credit control 信贷管制 ;:JTb2xbb  
credit conversion factor 信贷换算因数 &;~x{q]3  
credit easing 放宽信贷 E\5cb[Y  
credit exposure 信贷风险 \vBpH'hR,'  
credit facility 信贷安排；信贷融通；信用透支 -5Qsc/s&  
Credit Guarantee Scheme 信贷保证计划 [p%@ pV  
credit item 贷项 7l"N%e  
credit limit 信贷限额 5*=a*nD11  
Credit Lyonnais 里昂信贷银行 `!?SA<a:  
Credit Lyonnais Hongkong (Finance) Limited 香港里昂财务有限公司 ,t4g^67R{  
credit rating 信贷评级 hadGF%> O6  
credit rating agency 信贷评级机构 %m:T?![XO  
Credit Review Committee [Hong Kong Monetary Authority] 信贷检讨委员会〔香港金融管理局〕 PTfy#  
credit risk 信贷风险 0*66m:C2  
credit sale 赊销；赊售 XG fLi  
credit side 贷方 t'@1FA!)  
credit squeeze 信贷紧缩；收紧信贷 p&wXRI  
credit to... 记入……帐目 uf;^yQi  
credit to be given against tax 税款抵免 }(AgXvRq  
credit transfer 信贷转帐；信用转帐 )NeI]p  
credit union 储蓄互助社 (>*<<a22  
Credit Union League of Hong Kong 香港储蓄互助社协会 5gP#V K  
creditor 债权人 "^j& ^sA+  
creditor's petition 债权人的呈请书 #t /.fd  
creditworthiness 信誉；信用可靠程度 v~>^c1:  
creeping inflation 爬行式通货膨胀；温和通货膨胀；渐升通胀 >W,1s  
criminal bankruptcy 刑事破产 H R$\jJ  
criminal bankruptcy order 刑事破产令 4&IBNc,sn  
criminal bankruptcy petition 刑事破产呈请书 &:g5+([<  
criterion for credit 授信原则 (`}O!;/E}  
critical path analysis 关键路线分析法；要径分析法 &(h~{  
cross rate 套价；套汇汇率；交叉汇率 8fzmCRFH  
cross-currency settlement risk 跨国货币结算风险 g2b%.X4  
crossed cheque 划线支票 K8y/U(@|D  
crossed trade 交叉买卖；交叉盘买卖 unqX<6hu  
Cross-Harbour Tunnel Passage Tax 海底隧道使用税 S_cba(0-|\  
cross-holding 相互持股；交叉持股 4C2JyP
3  
cross-margining 跨市场保证金制度 `X8AM=  
cross-referencing system 相互参照系统 ;\=W=wL(  
cross-subsidization 互相资助；互相津贴 WAlsh
  
Crown Agent 英联邦代办 f/G YDat  
crude activity rate 粗略经济活动率 0R~{|RHM  
crude econometric model 粗略计量经济模式 -[?q?w!?  
culpable insider dealing 应受谴责的内幕交易 H"W%+{AR  
cum dividend 连股息 L 0kK'n?  
cumulative appreciation 累积升值；累积增值 x0wy3+GZc  
cumulative deficit 累积赤字；累积亏损 rt] @Z`w  
cumulative dividend 累积股息 6dO )]  
cumulative financial position 累积财政状况 (l :;p&[  
cumulative realized investment 累积的已实现投资 ~JY<DW7  
currency 货币 afRUBjs  
currency adjustment factor 货币调整因子；币值调整因素 *Got  
currency board arrangement “货币发行局”制度 WZaOw w  
Currency Board Operations Sub-Committee 货币发行委员会 ^+cf  
Currency Committee [Hong Kong Futures Exchange Limited] T'2(sHk  
货币委员会〔香港期货交易所有限公司〕 RO,  
currency crisis 货币危机 C,:3z  
currency denomination 货币面值 |S#)[83*3  
currency futures 货币期货；外汇期货 1lu_<?O  
currency futures contract 货币期货合约；外汇期货合约 w@Ut[ ;6^  
currency in circulation 流通货币 HErTFY+vC  
currency matching 货币配对 A][\L[8X  
currency note 纸币；钞票 D^P_3 B+  
currency option 货币期权 i[)H!%RV*  
currency swap 货币掉期；货币互兑；货币互惠信贷 S!o!NSn@1  
currency warrant 货币认兑证；货币认股权证 niY9`8  
current account 往来帐户；支票户口；经常帐目
;Ad$Q9)EE  
current assets 流动资产 bWAhK@epI  
current domestic value 现行本地价格 X.V7od>  
current liabilities 流动负债 Y
( n# =  
current market price 当时市价；现时市价 3=V79&  
current price 当时价格；现时价格 h_L-M}{OG  
current price series 当时物价计算数列 DOiL3i"H  
current year rules of assessment 当年度评税规则 ?cf9q@eAH  
cushion 缓冲；缓冲时限〔债券〕 ^yiRrcOo  
cushion of liquid assets 流动资产缓冲额；速动资产缓冲额 c*ac9Y'o  
custodian 保管人 "#^11o8  
custodian trustee 保管受托人 +/*,%TdQ4  
custody 保管 dN J2pfvv  
customer 客户 EXUjdJs"  
customer lending 客户贷款 s<LF=qGu  
customer statement 客户对数单；客户结单 ]Ow A>fb  
cut loss “斩仓”；减少损失 HkFoyy  
cut margin “斩仓” J<BBM.^]  
cut-off date 截止日期 _M= \s>;G  
cut-throat competition 割喉式竞争；恶性竞争 Im i)YC  
cycle of activity 活动循环；商业循环 
.p&4]6  
cyclical fluctuation 周期性波动 m[,! orq  
cyclical inflation 周期性通货膨胀 sI/Jhw)  
cyclical nature of the economy 经济的周期性情况 Hzh?w!Ow  
<[Ae0UK  
D.A.H. Private Bank Limited安新私人銀行有限公司 E9t[Mb %0  
Dah Sing Bank Limited大新銀行有限公司 .4pWyqU)!  
Dah Sing Finance Limited大新

顶 :r*skV|  
oHH-joYnn  
知识太多了 uuW._$.A>  
E4~k)4R  
要慢慢看 +@>K]hdr  
谢谢斑竹了