一些有用的会计术语C

C: <o+ 7
U  
+ca296^  
calendar year figure 历年数字 lM,zTNu-z  
call 催缴通知；认购期权 /8}+#h)[  
call deposit 通知存款；活期存款 Ye2];(M  
call loan 短期同业拆借；通知贷款 V(u2{4gZ  
call margin 补仓；追加保证金 C|\^uR0  
call market 短期同业拆放市场 d~jtWd|?  
call money 短期同业拆借；活期贷款 aT#{t{gkA  
call option 认购期权；看涨期权 Db=>7@h3C  
call price 赎回价格；提前赎回价 S=,1} XZ  
call warrant 认购认股权证；回购认股权证 J'y
N' 0  
callable share 可收回股份；可兑付股份 'w[d^L  
called up share capital 已催缴股本 $`{q[{  
Canadian Dollar [CAD] 加拿大元 Q!X_&ao)O  
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 51qIo4$  
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 ^-GX&O
Da  
cancellation price 取消费 uV_)JZW,L  
cap 上限 i*R:WTw#  
capital 资本；资金 |OZ>/l {  
Capital Accord 《资本协定》 O'-Zn]@.]  
capital account 资本帐；非经常帐 9+I/y,aC  
capital account commitment balance 资本帐承担额结余 'c0'P%[5A  
Capital Adequacy Directive [CAD] 《资本充足指引》 YeC,@d[  
capital adequacy ratio [CAR] 资本充足比率 SU O;  
capital allowance 资本免税额 &ORvbnd6  
capital alteration 资本变更 z<6P3x|  
capital and liabilities ratio 资本负债比率 BhW]Oq&  
capital and liquidity requirement 资本与流动资金的规定 |Xm4(FN\  
capital appreciation 资本增值 V`,[=u?c  
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〕 xdf
vme[  
capital assets 资本资产 X/-KkC  
capital at risk 风险资本 Cw[Od"B\?U  
capital base 资本基础；资金基础 #A/J^Ko  
capital charges 资本支出；资本费用 hcd>A vC8  
capital commitment 资本承担 (1SO;8k\  
capital contribution certificate 出资证明书 _8li4;F  
capital convergence 划一资本充足比率 5**5b9bj-9  
capital cost 资本成本；建设成本；建设费用 d]ZC8<`w  
capital cover 资本保证 fsJTwSI["  
capital deficit 资本亏绌；资本赤字 'Z2N{65  
capital divided into shares 资本分成股份 b?] S&)"9  
capital element 资本因素；资本部分 ru/zLj:  
capital equipment 资本设备 h0GdFWN  
capital expenditure 资本开支；非经常开支 /P!X4~sTM  
capital expenses 资本费用 wYQ1Z  
capital financing 筹集资本；以非经常收入支付非经常开支的结算 9Ir~X|}\iL  
capital flow 资金流量 y-<PsP-I  
capital formation 资本形成；集资 B:- KZuO  
capital formation figure 资本组合数字 <]Pix)  
capital fund 资本基金 ?PE1aB+{:  
capital gain 资本增益；资本增值 df4^C->:  
capital gains tax 资本增值税 >9tkx/J  
capital goods 资本财货；资本货物 Wytvs*\`  
capital grant 非经常补助金；非经常拨款；建设补助金 EkStb#  
capital grant cycle 建设补助金周期 rfXF 01I  
capital injection 注入资本；注资 "UoCT7X  
capital input 投入资本 ~I\r1Wj;  
capital intensity 资本密集度 O3C)N I\i  
capital intensive 资本密集 _"!{7e`Z  
capital investment 资本投资 |t65#1  
Capital Investment Fund 资本投资基金 :*P___S=  
capital loss 资本损失 =*:[(Py1  
capital maintenance 资本保值；资本保留 W|
H4i;u  
capital market 资本市场；资金市场 s/G5wRl<  
capital market instrument 资本市场票据 {`K]sa7`  
capital money 资本款项 oa&US_  
capital money subject to a trust 信托财产资本 m>uI\OY{n  
capital movement 资本流动 p#;dLM/EA  
capital nature 资本性质 iTugvb
 
capital outlay 资本支出 D;^ZWz0  
capital portion 资本部分 ;%rs{XO9  
capital profit 资本利润 oX2DFgz  
capital project 基本工程项目；非经常开支项目 lYZ@a4TA  
capital receipt 资本收入 GrLM${G  
capital redemption 资本赎回 c(Uj'uLc  
capital redemption business 资本赎回业务 *]:G7SW{  
capital redemption contract 资本赎回合约 +A'q#~yILa  
capital redemption reserve 资本赎回储备 Jl}!CE@-  
capital reduction 资本减缩；减资 |,a%z-l  
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] LTYuxZ  
股本削减计划〔香港联合交易所有限公司〕 il
IV}8  
capital repayment 偿还资本 F`;TU"pDf  
capital reserve 资本储备；后备资本 g~Nij~/  
capital revenue 资本收益；非经常收入 1FD7~S|  
capital spending 资本开支；资本支出；非经常开支 ^C:{z)"h  
capital stock 股本 5gc:Y`7t  
capital stock subscription 认缴股本；认购股本 ^;)SFmjg%  
capital subsidy 建设津贴；基本建设津贴 ]m/@wW9  
capital subvention 非经常资助金 "lU]tIpCu  
capital sum 资本额 c;b[u:>~-  
capital tax 资本税 hHfe6P |  
capital transfer tax 资本转移税 iC\rhHKQ  
capital turnover 资本周转率 kKxL04  
capital value 资本价值 t7*G91Hoq&  
capital works project 基本工程项目 mq{$9@3  
Capital Works Reserve Fund 基本工程储备基金 )WP]{ W)r  
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 >uyeI&z  
capitalization 资本化；资本总额 c69U1  
capitalization of interest 利息化作本金 s=q%:uCO  
capitalized interest 化作本金的利息 1&8j3"  
capitalized loan 转作资本的贷款 l${Hgn+  
capitalized value 资本还原值；资本化价值 h=v[i!U-eY  
capitation grant 按人计算的补助金 [NCXn>Z  
captive insurance business 专属自保保险业务  +eDN,iv  
car insurance 汽车保险 s]F?=yEp  
Caribbean Development Bank 加勒比开发银行 }"&n[/8~  
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] f*|8n$%  
意大利嘉利堡银行 ubzb  
cartel 同业联盟；卡特尔 {
hvQ<7b  
cartelized rates system 联营式利率制度 fz<|+(_>J  
cash 现金；现款 EBj,p
k5M  
cash accounting system 现金会计制度 d739UhKC  
cash acquisition 以现金投资所得的资产 rSF;Lp)}  
cash allowance 现金津贴 M]6w^\4j9  
cash assets 现金资产 )T.pjl  
cash at bank 银行现金；银行存款 45r]wT(C   
cash balance 现金结余 vu_>U({. T  
cash basis 现金收付制；收付实现制 =A0"0D{\  
cash basis accounting 现金收付制会计；收付实现制会计 =9DhO7I'  
cash bonus 现金红利 uS: A4tN  
cash book 现金出纳帐；现金簿 ?;:9 W  
cash client 现金客户 8
(vC jL  
cash commission rebate 现金回佣 7GBZA=J  
cash compensation 现金补偿 d5w_[=9U  
cash contribution 现金承担额；现金分担额 DqurHQ z)m  
cash cost 直接费用；现金成本 Ad}-I%Ie  
cash coupon 现金礼券 YZ"+c&V"  
cash credit 现金信贷 8CP9DS  
cash deficit 现金赤字 80FCe(U  
cash deposit and withdrawal 现金收支 ]b0zkoD9<  
cash disbursement journal 现金支出日记簿 nu46
9  
cash disbursement slip 现金支出传票；现金支出单 t5ny"k!  
cash flow 现金流量；银根 lQp89*b?=U  
cash flow lending 流动现金放款；无抵押融资 AND7j
En  
cash flow statement 现金流量表；现金流动表 m{:"1]  
cash flow surplus 现金流量盈余 (!3Yc:~RE  
cash in hand 库存现金；手头现金 {~j /XB  
cash in till 备用现金 `G"|MM>P  
cash in transit 运送中现金；在运现金 (B>yaM#5  
cash input 投入现金 p~Yy"Ec;p  
cash input figure 现金投入数字 v{mv*`~nA\  
cash limit 现金支出限额；现金限额 EFa{O`_@U  
cash margin 现金保证金 P|unUW(P  
cash market 现货市场；现金交易市场 "xe7Dl  
cash offer 现金要约；现金补偿额 4cXAT9  
cash payment 现金付款；现金支付 b[J-ja.   
cash position 现金头寸 Eonq'Re$  
cash price 现金价格 %K&+~CJE  
cash receipts journal 现金收入日记簿 G?Qe"4 .  
cash receiving slip 现金收入传票；现金收入单 L?3VyBE  
cash settlement 现金结算 l]a^"4L4`o  
cash surplus 现金盈余 lF;ziF  
cash with order 订货付现；凭票即付 =Q/w%8G  
cashier's order 银行本票 W;3 R;  
cashier's order outstanding 未承兑的银行本票 1?D8|<  
cash-limited subhead 有现金支出限额的分目 "jl1.Ah  
cash-sweep 现金彩票活动 {&\J)oZ  
casual client “散客”；“散户” @K,2mhE~h  
CCASS Depository 中央结算系统证券存管处 pTa'
.m  
CCIC Finance Limited 中芝兴业财务有限公司 \b_-mnN"  
cedant 分出者 otWo^CE$  
ceding company 分出公司 a^RZs
R  
ceding insurer 分出保险人 U=haXx4N  
ceiling 上限 cwH,l$  
ceiling price 最高限价 ,X9hl J  
central bank 中央银行 ;eS;AHZ  
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 k1^V?O  
central banking 中央银行业务 S`pF7[%rp  
central banking function 中央银行职能 !6XvvTs/<  
Central Clearing and Custodian System 中央结算及托管系统 t Y:G54d=_  
Central Clearing and Depository System 中央结算及存管系统 hrJ$%U  
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 +L`V
[;  
central clearing house 中央结算所 B8bvp:Ho|  
central clearing system 中央结算制度；集体交收系统 iyA*JCD  
central custody system 中央托管系统 4/*]`  
central depository 中央存管处 bh=
\  
central depository system 中央证券存管制度 J>f /u:.  
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 3q'K5} _  
central rate 中央汇率；中心汇率 +O|_P`HBoI  
Central Registration Hong Kong Limited 香港中央证券登记有限公司 ]}nu9z<  
Central Tender Board 中央投标委员会 v t^r1j  
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统；世达结算系统 EHH|4;P6  
centralized budgetary and payments system 集中预算及支付制度 IT8B~I\OY  
centred 12-month moving average 十二个月定位移动平均数 QT`fix{  
certificate of approval 批准证明书 pu\b`3C(  
certificate of beneficial entitlement to property 资产权益证书 #D!$~h&i  
certificate of compliance 合格证明书；合约完成证明书 ?~F]@2)5w  
certificate of deposit [CD] 存款证 2"T8^r|U  
certificate of exemption from estate duty 豁免遗产税证明书 98D{{j92  
certificate of incorporation 公司注册证书；法团注册证书 X?KGb{  
certificate of incorporation of registered trustees 注册受托人法团证书 Y h^WTysBn  
certificate of indebtedness [CI] 负债证明书 2B6^]pSk  
certificate of insurance 保险证书 `y1BTe&  
certificate of interest 权益证明书；息票 aj&\CJ  
certificate of means 资产证明书 @;||peU  
certificate of participation 参与证明书 1k!D0f3qb  
certificate of payment of profits tax 缴付利得税证明书 h=X7,2/<  
certificate of preference 特惠税证 5T!&r  
certificate of rateable value 应课差饷租值证明书 -6uH.  
certificate of registration 登记证书；注册证明书 1t0bUf;(M  
certificate of satisfaction 清偿证明书 i{<8 hLO  
certificate of transfer 转让证明书 ! a86iHU  
certificate to bearer 不记名证明书 =L:[cIRrT;  
certification 核证 y.jS{r".  
certification fee 核证费 lKf Mp1  
certified cheque 经银行证明可兑现的支票 @)  
certified public accountant [CPA] 执业会计师 L=d$"Q  
certified statement 经证明的报表 qv.[k<~a>  
cessation of business 停业 IJ hxE  
cession 分保 y' 2<qj  
C.F. Finance Company Limited 浙一财务有限公司 '"Bex`  
chance 机会；中彩机会 V%i<;C  
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 ZkwJ.SuU  
change of domicile 迁册 B#J{F  
change to estimates 修订预算 b OW}"  
change to the approved estimates of expenditure 核准开支预算的变动 uEBQo
P2  
charge 费用；押记；抵押 YavfjS:2  
charge number 税单号码 ri_P;#lz  
charge on assets 资产的征税 8&i;hZm  
charge upon general revenue 从政府一般收入中拨款支付 Xfj)gPt}  
chargeable 可予征收；应课税的 kBrvl^D{5  
chargeable agreement for sale 可予征收印花税的买卖协议 `2pO5B50  
chargeable income 应课税入息 jeY4yM  
chargeable normal trading receipt 应课税的一般营业收入 FL59  
chargeable profit 应课税利润 RwUW;hU  
chargeable to tax 应课税 wUbmzP.  
charged to... 记入……帐目 wh9L(0  
chargee 承押记人 >r~0SMQr  
charge-holder 受押人 j6`6+W=S(  
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 $B<~0'6}  
charging order 押记令 CP}0Ri)  
chargor's right 押记人的权利 uRP Ff77  
charitable donation 慈善捐款 O\%j56Bf  
charitable trust 慈善信托 X d!Cp  
charity property 慈善财产 Gj6<s./  
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 Lt>?y&CcQ  
charter 章程；特许权 "K8nxnq  
charter of incorporation 成立章程 P<8LAc$T  
chartered accountant 特许会计师 yxqTm%?y  
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 wyp{KIV  
Chartered Institute of Public Finance and Accountancy [United Kingdom] STv(kQs  
特许公共财政及会计学会〔英国〕 \{kHSV%z  
charterer 承租人 EH(tUwY%{  
Chase Manhattan Asia Limited 美国大通亚洲有限公司 FSv1X  
Chase Manhattan Bank 美国大通银行 cS4xe(n8  
chattels 实产 aWdUu
id  
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 nZe\5`  
Che Hsing Finance Company Limited 浙兴财务有限公司 AmZuo_  
check-and-balance system 制约平衡制度 bG52s  
Chekiang First Bank Limited 浙江第一银行 ~H
s=z$  
cheque 支票 cnbo+U  
Chiao Yue Finance Company Limited 侨裕财务有限公司 HTw#U2A;+  
Chiba Bank, Ltd. 千叶银行 5Lw{0uLr  
Chicago Board of Options Exchange 芝加哥期权交易所 A5+q^t}  
Chicago Board of Trade 芝加哥交易所 ;.\g-`jb  
Chicago Mercantile Exchange 芝加哥商品交易所 r8sdzz%  
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 yz2(_@R  
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 ?%93b ,7  
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 (WJV.GcP1  
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 n>n"{!  
child allowance 子女免税额 EVWA\RO'\  
China & South Sea Bank Limited 中南银行 ?b
5H 2W  
China Affairs Committee [Hong Kong Futures Exchange Limited] eVTO#R*'|  
中国事务委员会〔香港期货交易所有限公司〕 }&mj.
hGv  
China concept stock 中国概念股 {798=pC<.  
China Construction Bank 中国建设银行 AYt*'Zeg!s  
China Development Division [Stock Exchange of Hong Kong Limited] ]Uu aN8  
中国发展科〔香港联合交易所有限公司〕 iL+y(]  
China Economic News 《中国经济新闻》 r9<V%PHv  
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 fa"\=V2S  
China State Bank Limited 国华商业银行 ZH% we  
Chinatrust Commercial Bank, Limited 中国信托商业银行 Ohc^d"[7  
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 hRk,vB]
 
Chinese Bankers Club, Hong Kong 香港银行华员会 _<XgC\4O|  
Chinese Banks' Association 香港华商银行公会 k/U>N|5  
Chinese Gold and Silver Exchange Society 金银业贸易场 R!9qQn?  
Chinese New Year bonus 年奖；年终花红 3zbXAR*  
chit fund 银会
-W9gH  
Chiyu Banking Corporation Limited 集友银行有限公司 9g96 d-  
Chiyu Finance Company Limited 集友财务有限公司 ci;&CHa  
Cho Hung Finance Limited 朝兴金融有限公司 -7
&?@M,u  
choses in action 无形动产；据法权产 Ny]lvgu9X  
chronological book 序时帐簿 r-*l1([eW  
Chubu Securities Finance Company 中部证券金融公司
%Sc=_%6  
Chung Khiaw Bank Limited 崇侨银行 1PmX."a  
Chung Nan Finance Company Limited 中南财务有限公司 N_0pO<<cs  
Chuo Trust & Banking Co., Ltd. 中央信托银行 ::ri3Tu  
Chuo Trust Asia Limited 中央信托亚洲有限公司 O6/xPeak  
Citibank, N.A. 万国宝通银行 c+H)ed>  
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 wBLsz/  
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务（香港）有限公司 &u("|O)w$  
Citicorp International Limited 万国宝通国际有限公司 sLNNcj(Cy>  
civil debt 民事债项 Y4`QK+~fH  
Civil Service Pension Reserve Fund 公务员退休金储备基金 V>
AS%lXj  
claim 申索；索偿；债权 s_TD4~ $  
claim equalization fund 申索平衡基金 DDWp4`CS|  
claim for refund of property tax 申请发还物业税 [Q|M/|mnR1  
claim of debt 债权申索 yYg   
claim on bank 对银行的债权 5 1"8Py  
claim to dividend 摊还债款申索 E3bwyK!s  
claimant 申索人；索偿人 X`D+jiQ(f  
claims statistics 申索统计数字 M= atls  
class of insurance business 保险业务类别 u"\=^F
 
class of property 财产类别 x+K gc[r  
claw-back 递减率 UPR/XQ  
clearance cost 清拆成本 %iX/y  
clearing 结算；票据交换；清算 h>| g2h  
clearing account 结算帐户 ^zHRSO  
clearing and settlement system 结算和交收系统 CGkI\E  
clearing balance 结算差额 'P,,<nkr|  
clearing bank 结算银行 ?/)lnj)e{  
clearing cheque 交换支票 Jb9F=s+  
clearing house 结算所；票据交换所 ~+=E"9O
o  
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 UUGe"]V^g:  
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 YlrB@mE0n$  
clearing member 结算会员 qZ&a76t  
Clearing Members' Fund 结算会员基金 /-><k,mL?  
clearing participant 结算参与者 q P'[&h5Y  
clearing rebate 结算费用的回佣 Rh[Ibm56  
Clearing Rules [SEHK Options Clearing House Limited] vn``0
!FX  
《结算规则》〔联交所期权结算所有限公司〕 (m/aV  
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 w1cw1xX*  
Clerk to the Board of Review 税务上诉委员会书记 brfKd]i  
client 客户；委托人；当事人 Ms,@t^nk  
client agreement 客户协议 -IbbPuRq  
client confidentiality 客户保密的责任 k},>^qE  
client money 客户款项 lYP~3wp99  
client statement 客户结单 s+'XQs^{aj  
clients fund 客户资金 !:dL~n  
close 结算；收市；收盘 b#A(*a_gN  
close a position 平仓；轧平头寸 Qne0kB5m  
close company 股份不公开的公司 IyOpju)?  
close higher 收市时价位较高 IKo;9|2U  
close lower 收市时价位较低 LfHzT<)|  
close mixed 收市时荣辱互见 J$rJd9t  
close of exchange 交易所停市 W~<m[#:6C  
close of financial year 财政年度终结 R2CQXhiJ  
close out 平仓 \
@8*TS  
close out a long position 平长仓 ?d~]Wd!z  
close out a short position 平空仓 -w\M-wc/$  
close steady 收市时价格稳定 ljuNs@q  
close the gap 弥补差距 5tMh/]IeS  
closed position 平仓 $HxS:3D%D  
closed-end investment corporation 股份固定的投资公司 JdO)YlM-  
close-out price 抛售价格 e$
32  
closing account 决算帐户 Qww^P/vm  
closing balance 期终结余；收市结余 3T?f5+@I  
closing price 收市价；收盘价 .>wFztK  
closing quotation 收市价；收市行情 +v!v[qn  
closing rate 收市汇价；收盘汇率 Hsgy'X%om  
closing transaction 平仓交易 TOrMXcn!/  
clothing levy 成衣税 0d";Hh:  
club deposit 零存整付存款 aiJnfU]W  
Code of Aid 《资助则例》 bs BZE  
Code of Banking Practice 《银行营运守则》 Li]k7w?H  
Code of Best Practice [Stock Exchange of Hong Kong Limited] O2% `2h  
《最佳应用守则》〔香港联合交易所有限公司〕 =q5@
,wN^  
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〕 G0pBR]_5z$  
Code of Conduct for Persons Registered with the Securities and Futures Commission x~z_,':  
《证券及期货事务监察委员会注册人操守准则》 -p]>Be+^x  
code of practice 实务守则；经营守则；执业守则 /'\;8A$J`  
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 %Ci^*zb  
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 yjFe'  
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 WcU@~05b  
Code on Pooled Retirement Funds 《集资退休基金守则》 QkL@JF]Re  
Code on Share Repurchases [Share Repurchase Code] @iRO7 6m  
《公司购回本身股份守则》〔《股份购回守则》〕 HitAc8  
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 4#7Umj  
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 9qre|AA  
co-debtor 共同债务人 +aj^Cs1$  
co-financing scheme 共同融资计划 i5VG2S  
cognizance 证明令
06jMj26!  
coin 硬币 GQ[pG{_+  
coin replacement programme 硬币取缔计划 =LK}9ViH  
coin set 套装硬币 V~[:*WOX  
coinage 硬币 L1{T ?aII  
Coinage Security Fund 硬币发行基金 aHC%19UN  
cold call 主动与准客户接触 9T?64t<Ju  
collapse in prices 价格下泻；价格下挫；价格暴跌 [IMQIX  
collateral 抵押品 :/i~y$t  
collateral bond 担保债券 r@yD8D \  
collateral loan 抵押贷款 ami09JHy  
collateral security 附属抵押品 Dkw*Je#6PX  
collection 征收；收取 Z\'wm'  
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 AEqq1A
 
collection of betting duty 收取博彩税 ]L8q  
Collection Office [Inland Revenue Department] 收税处〔税务局〕 'W(xgOP1  
collective consumption 集体消费 (AuPZ  
Collector 收税主任 "S(yZ6r"  
Collector of Rates 差饷征收官 p-Pz=Cx-  
Collector of Stamp Revenue 印花税署署长 [;FofuZ  
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 $kl$D"*0  
combined surplus 合并盈余 h R~v  
combined visible and invisible trade account 有形及无形贸易合并帐目 @hsbq  
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 JhJLqb
@q  
commemoration coin 具纪念性的硬币 $_FZn'Db6  
commencement of winding-up 清盘开始 rVcBl4&1*g  
commerce and industry sub-index 工商分类指数 OX^3Q:Z=  
commercial activity 商业活动 HCazwX  
commercial bank 商业银行 nE7JLtbH  
Commercial Bank Act of Norway 《挪威商业银行法》 SOj`Y|6^:  
Commercial Banks Law 《商业银行法》 X4'kZ'Sy<  
commercial borrowing 商业借款 OXCQfT@\  
Commercial Code of Japan 《日本商法》 r0{]5JZt/  
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 Z2bUs!0  
commercial invoice 商业发票 R8 jovr  
commercial letter of credit 商业信用证 v?)SA];  
commercial loan 商业贷款；商业放款 r[!(?%>j  
commercial paper 商业票据 auL^%M|$R  
commercial paper market 商业票据市场 |Euus5[  
commercial registry 商业登记处 Pr/]0<s  
commercial return 商业回报 'evv,Q{87  
commercial sale 商业销售 ]"h=Qc  
commercialization 商品化 )x[HuIRaa  
commercially viable 具商业利益；有利可图 -TS? fne)  
Commerzbank AG 西德商业银行 nvH|Ngg Q  
commission 佣金；委员会 ) Fx?%  
Commission des Operations de Bourse of France 法国证券事务监察委员会 3e 73l  
commission house 佣金行；代办行 "Yby  
commission payable 须付的佣金 !+KhFC&Py  
commission rebate 佣金回扣 
eT-9  
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 CKd3w8;  
Commissioner of Banking 银行监理专员〔银监专员〕 (tKMBxQo8  
Commissioner of Estate Duty 遗产税署署长 `pm>'  
Commissioner of Inland Revenue 税务局局长 ;RHNRVP  
Commissioner of Insurance 保险业监理专员 e "n
|jRh  
Commissioner of Rating and Valuation 差饷物业估价署署长 DEtf(lW_  
commitment 承担；已承担的开支；承担额；承担项目 {cR3.%wX  
commitment fee 承诺费 B6%&gXr\  
Committee of the Hong Kong Association of Banks 香港银行公会委员会 !=[>r'+3  
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 /< QSe  
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 bjzx!OCpV  
Committee on Payment System [Hong Kong Monetary Authority] Bm}iU~(Z`  
支付系统委员会〔香港金融管理局〕 nh0&'hA  
Committee on Unit Trusts [Securities and Futures Commission] agT7=hX].  
单位信托委员会〔证券及期货事务监察委员会〕 j3P$@<  
Commodities Dealers' Deposit Fund 商品交易商按金基金 CjKRP;5  
Commodities Trading Commission 商品交易事务监察委员会 ?bI?GvSh  
commodity 商品 J3IRP/*z  
commodity classification 商品分类法 !Rqx2Q  
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 gQ+9xTd  
commodity dealer 商品交易商 ]nc2/S%  
commodity exchange 商品交易所 ._,trb>o  
Commodity Exchange Compensation Fund 商品交易所赔偿基金 61|B]ei/  
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 mf2Mx=oy  
commodity flow method 商品流动法；商品流通法 p:tN642  
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 km4g}~N</  
commodity futures contract 商品期货合约 9I kUZW  
commodity market 商品市场 jCQho-1QN  
commodity tax 商品税 K(3&27sGN  
commodity trading adviser 商品交易顾问 P^zy;Qs7  
commodity trading adviser's representative 商品交易顾问代表 6#|qg*OS  
commodity trading advisory contract 商品交易顾问合约 >qpqQ; bm  
commodity warrant 商品期权证 8Zw]f-5x\  
commodity-based investment 以商品为基础的投资 ;"@:}_t  
common fund 共同基金 !FP"M+  
common property 分权共有财产 De]^&qw(  
common share 普通股 ?!7 SzLll  
common stock 普通股 c,$mWTC  
Commonwealth Bank of Australia 澳洲联邦银行 WjOH/$(  
Commonwealth Development Corporation 英联邦发展公司 choL%g}  
Commonwealth Finance Ministers Conference 英联邦财长会议 nq@5j0fK
 
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 5#!ogKQ(i  
Commonwealth income tax 英联邦入息税 [%~^kq=|  
Commonwealth Preference 英联邦特惠制 9-93aC.|}  
communal property 公有财产；公有产业 Ux_<d?p  
communication expenses 通讯费用 GX5W^//}  
Community Preference 欧共体特惠制 liD47}+  
commutation of pension 退休金的折算 gn.Ol/6D  
commuted gratuity 折算酬金 (I
~\,[  
commuted pension gratuity 经折算的退休酬金 ! TDD^  
Companies Act [United Kingdom] 《公司法令》〔英国〕 KZ )Ys  
Companies Handbook 《上市公司手册》 i~8DSshA  
companies inspector 公司检查员
xlw 2g<s  
Companies Liquidation Account 公司清盘帐户
:o$@F-
$k  
Companies Ordinance: Information to be Included in a Rights Issue Prospectus t'aSF{%  
《公司条例：供股章程须载有的资料》 "kr,x3 =  
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》 vgo{]:Aj{  
Companies Registration Officer 公司注册主任 Mz\yP
T;Y  
Companies Registry 公司注册处 PG"@A  
Companies Registry Trading Fund 公司注册处营运基金 =ybGb7?  
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 zX~}]?|9  
Company Formation and Enforcement Division [Companies Registry] ~6sE an3p  
公司成立及条例执行部〔公司注册处〕 7E(%9W6P  
company in which the public are substantially interested 由公众拥有相当权益的公司 4>_d3_1sn  
company limited by guarantee 担保有限公司 Qi:j)uDW  
company limited by shares 股份有限公司 ~p^7X2% !  
company register 公司登记册 Qc3?}os2  
company registration fee 公司注册费 )E~_rDTl  
company with limited liability 有限法律责任的公司 QkE,T0,/?h  
company's memorandum 公司组织章程 9[sG1eP!  
company's reserve 公司储备 5p )IV>G  
comparative advantage 比较优势；比较利益 +V1}@6k :  
compensation 补偿金；赔偿 MWhwMj!:m  
Compensation Committee [Stock Exchange of Hong Kong Limited] 1|/'"9v  
赔偿委员会〔香港联合交易所有限公司〕 Rf:<-C0T  
compensation from insurance 保险赔偿 J#(,0h  
compensation fund 赔偿基金 _.=`>%,  
compensation fund levy 赔偿基金征费 2&x7W*  
compensation rate 补偿率 oZ-FF'  
Compensation Review Committee 赔偿检讨委员会 GA ik;R  
compensation scheme 赔偿计划 8f-:d]  
compensation trade 补偿贸易 ;dOs0/UM&  
compensation value 补偿值 Mciq-c)  
compensatory payment 补偿付款 Y}/c N\  
competition and pricing strategy 竞争与定价策略 gVA; `<  
competitive edge 竞争优势 =)*JbwQ   
competitive price 具竞争力的价格 MHl^/e@  
competitive tender 竞争性投标 eE9|F/-L  
Compliance Committee [Stock Exchange of Hong Kong Limited] iokPmV  
监察委员会〔香港联合交易所有限公司〕 HtUG#sc&`{  
component of expenditure 开支组成部分 ,ey0:.!;  
Composite Consumer Price Index 综合消费物价指数 z{M8Yf |  
composite index 综合指数 B@-"1m~la?  
composite rating 综合评级 T`Ro)ORC#  
composite return form 综合报税表 ob]dZ  
Composite Securities and Futures Bill 《证券及期货综合条例草案》 sX5sL  
composite tax return 综合报税表 IXJ6PpQLv  
composition 组合成分；债务重整协议 8nsZ+,@+[  
composition of earnings 收益组合成分 ]738Z/)^  
compound increase 复合增加率；复合增长率 3cHtf  
compound interest 复利 uP Rl[tS0  
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 /n8psj  
comprador note 买办票据 pg!`SxFD  
comprador order 买办付款令票 1I \tu  
comprehensive income tax 综合所得税 yLB~P7K  
comptroller 审计主任 `oVB!eapl  
compulsory liquidation 强制清盘 Rn;VP:HM  
compulsory winding-up 强制清盘 ]?# #))RUS  
computation 计算；计算表 gDv$DB8-  
computational procedure 计算方法 - `4Ty*K  
computer audit programme 电脑审计程序；电脑核数程序 ENyAF%6  
concentrated position 集中持仓量 8 ?" Ze(  
concentration risk 资金集中风险；集中融资风险 _k|g@"  
concept stock 概念股 0 {,h.:  
concession 特许权；宽减措施；优惠 V&R$8tpz  
concession contract 特许经营权合约 GmAj</~  
concessionary rate 优惠率 6}STp_x  
concordat 协定；契约；国际监管条约 C d|W#.6  
condition 条件 %wtXo BJ  
conditional endorsement 附有条件的背书 zHqhl}  
conditional offer 有条件要约 rg*^w!
  
conditional sale agreement 有条件售卖协议 m r2S!  
conditions of tender 投标章程 /W0E(8:C)  
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》 =%L@WVbM  
conduct of business standard 业务操守准则 pX^=be_  
Confidentiality Understandings 保密谅解文件 f)U6p  
confirmation letter 确认书 5}7ISNP;f  
confirmation of mail transfer 信汇证明书 p;e$kg1  
Confirmation of Payment 已缴税证明书 Ph Ttx(!  
confirmed letter of credit 保兑信用证 6J"(xT  
confirming bank 保兑银行 qPUA!-'  
confiscation order 没收令 yXrd2?Rq@  
connected transaction 关连交易 f,JX"  
consensus capitalism 共识资本主义 on_H6Y@B52  
conservative investor 保守投资者 3t*#!^$  
consideration 代价；对价；约因 *:[b'D!A  
consideration issue [listing method] 代价发行〔上市方式〕 (:l(_-O  
consideration other than cash 现金以外的代价 5pmQp}}R  
consignee 收货人；代售人 o~k;D{Snr  
consignment 托运；寄售 vS#{-X  
consignor 付货人；托运人；寄售人 @ge LW!  
consolidated account 综合帐目 I8Kb{[?q  
consolidated account expenditure 综合帐目开支 Tm\OYYyk  
consolidated balance sheet 综合资产负债表 ?^F5(B[+Y  
consolidated cash deficit 综合现金赤字 AygvJeM_W  
consolidated cash surplus 综合现金盈余 $NdH*  
consolidated enterprises sectorial index 综合企业分类指数 R|-j]Ne  
consolidated net earnings 综合净收益；综合净盈利 V pH|R  
consolidated net profit 综合净利润；综合纯利 dxntGH< O  
consolidated policy 综合保单 EZ `}*Yrd  
consolidated price 综合价格 V $>"f(  
consolidated profit and loss account 综合损益帐；综合损益表 ([tG y  
consolidated public sector expenditure 公营部门综合开支 ~hzEKvs  
consolidated revenue account 综合收入帐 )\"I*Jwir  
consolidated shareholders' fund 综合股东资金 %b9fW  
consolidation of shares 股份合并 ]xYayN!n  
consolidation period 巩固期；“牛皮靠稳”阶段；大涨后的调整期 X+%u(>>  
consortium company 财团公司 T(gg>_'jh  
consortium loan 银团贷款 %:%MUdl6  
constant dollar figure 固定币值 e lay =%)  
constant market price 固定市价 9ClF<5?M  
constant price 固定价格 4M7^
[G  
constant price series 固定物价计算数列 Op90NZI#K  
constant rate 固定比率 );!dg\U  
constituent stock 成分股 uD[^K1Ag]^  
constitution 章程；组织章程 0H<4+ *`K  
construction output 建造产出量 Z7oaQ\fR  
constructive trust 法律构定信托 @f%wd2  
consultant accountant 顾问会计师 6$DG.p
 
consultant's fee 顾问费 xh`Du|jvm  
Consultation Paper on Proposed Regulation on Share Margin Financing _
\!0t  
《监管股票按贷财务的建议谘询文件》 '(
XW$D  
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability !YIb  
《有关联交所检讨董事资格的程序的谘询文件》 5c)<'EP  
consumer behaviour 消费者行为 YMK>+y[+4  
Consumer Council 消费者委员会 sjcQaF`=  
consumer credit financing operation 消费者信贷业务 OSj%1KL  
consumer demand 消费者需求 m3B\)2B  
consumer durables 耐用消费品 {RH*8?7  
consumer expenditure 消费开支 'Nw6.5  
consumer goods 消费品 @EYK(QS-  
consumer market 消费市场 (]}XLMi,|!  
consumer price 消费物价 4[Z1r~t\L  
Consumer Price Index [CPI] 消费物价指数 QY@nE  
Consumer Price Index (A) 甲类消费物价指数 j $KM9  
Consumer Price Index (B) 乙类消费物价指数 "s${!A)  
Consumer Price Index Classification System 消费物价指数分类法 p#z;cjfSt  
Consumer Price Index Report 《消费物价指数月报》 r.9 $y/5  
Consumer Price Index series 消费物价指数系列 8>m1UONr  
consumer price inflation 消费物价上涨 dw3'T4TC?  
Consumer Representative Action Fund 消费者集体诉讼基金 bYK]G+Ww  
consumer sentiment 消费意欲 hg{ &Y(J!U  
consumer spending 消费开支；消费支出 M{G$Pk8[  
consumption expenditure 消费开支 6z PV'~
q  
consumption pattern 消费模式 o;%n,S8J|^  
consumption product 消费产品 unpfA#&!"  
consumption tax 消费税 O4n8MM|`  
contango 交易延期费；延期交割费；期货溢价 ]2P/G5C3tU  
contingencies warrant 紧急拨款令；应急支款授权书 b~F!.^7Q  
contingency 应急费用；意外开支准备金 1BTgGF  
contingency allowance 应急准备金 "AV1..mu  
contingency sum 应急费用；意外开支准备金 a~6ztEhGm  
contingent assets 或有资产 <e[!3,%L  
contingent debt 或有债权；待确定债务 3JTU^-S<  
contingent interest 待确定的权益 9W$mDw6f  
contingent liabilities 或有负债 V!\n3i?i  
contingent profit 或有利润 w9'H.Lq  
contingent right 或有的权利 {Qm6?H  
continue to hold a deposit 继续持有存款 ^fG`DjA)  
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 vrQFx~ZztH  
continuing rent 连续租金 [l`^fnKt  
continuing trustee 留任受托人 3b,=  
continuous licensing system 长期持牌制度 s!NisF  
Continuous Net Settlement System [CNS System] 持续净额交收系统 `I@)<d  
contra account 对销帐户 {rs6"X^  
contra flow 资金回流 JE/l#Q!  
contra item 对销项目 )ynA:LXx  
contra transfer 对销转拨 2YaTT& J  
contract 合约 GCZu<,  
contract for difference 差价合约 t;oT {Hge  
contract for service 服务合约 )Gx": D  
contract for settlement 平仓合约 2n _T2{  
contract note 成交单据 g<0w/n!jmC  
contract of copartnery 合伙合约 Ja^7$WY
 
contract of indemnity 弥偿合约 !'Gb$l!  
contract of insurance 保险合约 ZWov_  
contract of reinsurance 再保险合约 MM=W9#  
contract price 合约价格 q#.rYzl0  
contracting party 订约人；立约人；缔约国 fp,1qzU[k  
contractual agreement 合约协议 [f/vLLK  
contractual commitment 合约承担 6vMDm0sv  
contractual joint venture 合约式联营企业 M^Q&A R'F  
contractual mutual fund 合约互惠基金 F
]hx  
contractual right 合约权利 Z#srQD3].(  
contractual savings fund 合约储蓄基金 ^ yY{o/6  
contributed surplus 实缴资本盈余 S83]O!w0  
contribution 出资；供款；捐款；分担款项 *;>V2!N=U  
contribution account 供款帐户 nomu$|I  
contribution to gross domestic product 在本地生产总值中所占比率 []^PJ  
contribution to investment 出资额 fmatc#G  
contribution to pension fund 退休金供款 WT;.>F  
contributor 供款人；出资人；捐助人 X
CKY xv&  
contributory 分担人 cw*(L5bu  
contributory scheme 供款计划 *pDXcURw  
contrived cessation of business 有预谋的停业 cr2{sGn|  
control 控制权；控制；管制 )i},@T8[  
control of a company 公司的控制权；公司控股权
f_^ix  
control of business 业务的控制权 ;bUJ+6f:  
controlled company 受控制公司 *2w_oKE'+5  
controller 控制人；控权人；会计长 de*,MkZN  
controller of an authorized institution 认可机构控权人 (YaOh^T:|  
controlling company 控股公司 L3-<Kop  
controlling interest 控制权益；控股权益 1v>  
controlling officer 管制人员 p_D on3  
controlling officer's report 管制人员报告 FSI]k:  
controlling shareholder 控股股东；持有控股权的股东 $71i+h]_  
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》 zpBBnlq  
conventional lending 传统放款；常规放款 5q0BG!A%T  
conversion 兑换；换算；转换〔证券〕 xc:`}4  
conversion factor 换算因数 =1V>Vd?8.  
conversion of stock 公债的转换 -wPuml!hZ|  
conversion rate 兑换率；换算率；转换价格〔证券〕 uzat."`d'  
convertibility 可兑性；兑换性；自由兑换 _|Y.!ZRYP  
convertibility undertaking 兑换保证 !7kAJG g  
convertible 可兑换；可换股 <=B1"'\  
convertible currency 可兑换货币 IMl9\U  
convertible debenture 可转换债权证 b(+w.R(+Ti  
convertible loan stock 可转换股的债权股额 ,%"
\\#3
S  
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 2@"0}po#  
conveyance 转易；转易契；财产转让证书 ux"D ]P  
conveyance of property 财产转让 yfRUTG  
conveyance on sale 售卖转易契 9n06n$F  
conveyancing fee 业权转易费 P wt ?9I  
conveyancing scale charges 物业转易收费标准 <k!mdj)  
cooling-off period 冷静期 8=ukS_?Vy  
co-owner 共同拥有人；分权共有人 k)<~nc-  
co-partner 共同合伙人 ,3fuX~g  
co-partnership 共同合伙 UKt/0Ze  
Copenhagen Stock Exchange 哥本哈根证券交易所 F^/~@^{P  
core capital 核心资本 1t~S3Q||>]  
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons o|b[(t$;O  
《适用于注册人的衍生工具场外交易活动的核心运作和财务风险管理机制》 "@UU[o  
Core Principles for Effective Banking Supervision [Basle Committee] (ffOu#RQ3  
《有效监管银行业的主要原则》〔巴塞尔委员会〕 9RCB$Ka6X  
cornering “夹仓”；轧空；囤积居奇 q?e16M  
corporate borrower 借款公司；借款机构 'l0eo' K  
corporate business 公司企业；公司业务 ,}xpYq_/  
Corporate Communications Department [Stock Exchange of Hong Kong Limited] f4 Sw,A  
企业传讯部〔香港联合交易所有限公司〕 1FXzAc(c!  
corporate customer 公司客户 XcJ'm{=
 
corporate dealer 公司交易商 ,6cbD  
Corporate Finance Division [Securities and Futures Commission] -KJ}.q>upq  
企业融资部〔证券及期货事务监察委员会〕 ` $QzTv   
Corporate Finance (D.T.C.) Limited 协联财务有限公司 ~/]\iOL  
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 GlV-}5W  
corporate governance 公司管治 ;%b <uV  
corporate income tax 公司所得税 -.+KCt G$+  
corporate investment adviser 公司投资顾问 b3CspBgC  
corporate member 法团会员；公司会员〔香港联合交易所有限公司〕 A~yw8v5UF  
corporate plan 公司计划 2V=FWuXC"  
corporate practice 执业法团 
TnMVHO-  
corporate profits tax 公司利得税 Kq@m?h  
corporate savings 公司储蓄 [Ls2k&)0  
corporate service tax 公司服务税 )Rm 'YmO  
corporate signature 法团的签名 :yFTaniJ'.  
corporation 法团；公司 &y+PSa%n  
corporation bond 公司债券 ctwhfS|Y0  
corporation stock 公司股证；地方债券〔英国〕 + !E{L  
corporation tax 公司税 ((hJmaq  
correction phase of stock market 股市调整期 .SRuyioF&  
Correctional Services Industries Suspense Account 惩教工业暂记帐 Le#E!
sU  
corrective affidavit 修正遗产申报誓章 )ZQ9a4%  
correspondent bank 代理银行 4cVs(`g^  
Cosmos Finance Limited 宇宙财务有限公司 R~x;X
3  
cost 成本；费用；价格 x]mye  
cost centre 成本中心 /4wm}g9  
cost competitiveness 成本竞争力 vo}_%5v8  
cost control 成本控制；成本管理 RT_Pd\(qD  
cost convention 原值成本法；成本惯例 tnKpn-LPA  
cost effectiveness 成本效益；经济效益 1o5Y9#7  
cost efficiency 成本效率 sg9x?Bx9  
cost element 成本要素 21)-:rS  
cost flow 成本流转 ^8f|clw"  
cost input 投入资金 .SKNIct M  
cost management information system 成本管理资料系统 ]y)R
C-N  
cost of an asset 资产成本 ]<o.aMdV  
cost of borrowing 借贷成本 (x@i,Ba@  
cost of capital 资本成本；资金成本 QB.*R?A  
cost of installation 安装费 ;?HZ,"^I  
cost of issue 招股费用；发行股份费用 M~g~LhsF  
cost of living 生活费用 dWq/)%@t  
cost of transmitting 传送费用 )W}/k$S  
cost overrun 成本超支 ]B-$p p  
cost price 成本价格 .$ P2W0G  
cost price structure 成本价格结构 ^S;RX*  
cost to the revenue 政府收入的损失；政府减少的收入 J}Z_.:JO(w  
cost-benefit analysis 成本效益分析 DbNi;m  
cost-benefit study 成本效益研究 J*q=C%}.
  
cost-book company 以成本帐原则组成的公司 kgbr+Yw2X  
cost-effectiveness analysis 成本效益分析 >1)@n3.<O  
costing 成本计算；成本计算法 1X!f!0=g+  
costing and pricing policy 成本及定价政策 lJz?QI1  
costing exercise 成本计算工作 "DcueU#!  
costing review 成本检讨 < 4EB|@E  
cost-of-living allowance 生活津贴 *F%ol;|Q  
cost-of-living index 生活指数；生活费用指数 &:e}4/G  
cost-plus pricing 成本加成定价法 D0E"YEo\nv  
cost-push inflation 成本推动的通货膨胀 6UzT]"LR;  
cost-recovery basis 收回成本的原则 2'UFHiK  
cost-related charges 依成本而定的收费 a@a1TpLQ  
cost-related fee 依成本而定的收费 &Ow?Hd0  
co-surety 共同担保人 65e Wu=T  
co-trustee 共同受托人 ;P0Y6v3  
cotton futures 期棉 )(|0Ka
rF  
Council of SEHK 联交所理事会 lWyP[>*  
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 Rcx'a:k  
counterclaim 反申索 HTtGpTsF  
counterfoil 联页〔收据〕；存根〔支票〕；票根 v BeU  
counter-guarantee 反担保 C$re$9U  
counter-inflationary policy 反通货膨胀政策 yM#trqv
5  
countersignature 副署签名；连署签名 f29HQhXqS  
country debt provisioning 债务国坏帐准备 -z~ V  
country of beneficial ownership 实益拥有国 .V)2T
z  
coupon 息票；赠券 ^D>MDj6  
coupon rate 息票利率 JjTzq2'%  
cover 保证金；承保范围；补仓 E.Q} \E  
cover note 临时保单 ,%b1 ]zZQ  
cover short position 补仓；填平空仓 8IIdNd  
coverage 保额；承保范围 aXid;v,  
covered call 备兑认购期权 Kg0\Pvg8?T  
covered option 备兑期权 7J!d3j2TR  
covered warrant 备兑认股权证 \z2hXT@D  
crash 狂泻；暴跌；崩溃 H1ui#5n2  
creation of new heads and subheads 开立新总目及分目 'JKvy(n>  
credit 信用；信贷；信用证；贷项 <~8f0+"  
credit advice 贷项通知书 .=w`T #L  
credit agency 征信所；信用调查机关 %?G.lej,x  
Credit Agricole Indosuez 东方汇理银行 I:>d@e/;  
credit arrangement 信贷安排 &7kSLat+9{  
credit balance 贷方结余 \iLd6Qo_aq  
credit card 信用卡 Fe2
-;o  
credit card scheme 信用卡计划 ve]95w9J  
Credit Commercial de France 法国商业银行 jw%FZ  
Credit Committee 贷款委员会 Ywb)h^{!  
credit control 信贷管制 ;\&bvGj8V  
credit conversion factor 信贷换算因数 H&Lbdu~E  
credit easing 放宽信贷 b({b5z.A  
credit exposure 信贷风险 c94PWPU  
credit facility 信贷安排；信贷融通；信用透支 E2/U']R  
Credit Guarantee Scheme 信贷保证计划 KNyD}1  
credit item 贷项 |2]WA'q  
credit limit 信贷限额 xMGd'l
?  
Credit Lyonnais 里昂信贷银行 e&7}N Za
 
Credit Lyonnais Hongkong (Finance) Limited 香港里昂财务有限公司 =,;3z/k%  
credit rating 信贷评级 kK6>>lD'  
credit rating agency 信贷评级机构 aj-uk(r  
Credit Review Committee [Hong Kong Monetary Authority] 信贷检讨委员会〔香港金融管理局〕 iQj{J1V  
credit risk 信贷风险 Oua/NF)  
credit sale 赊销；赊售 2&f=4b`Z  
credit side 贷方 &T.P7n
J=  
credit squeeze 信贷紧缩；收紧信贷 T`DlOi]Z_  
credit to... 记入……帐目 2F(\}%UT~  
credit to be given against tax 税款抵免 p2?+[d  
credit transfer 信贷转帐；信用转帐 39m"}26*E  
credit union 储蓄互助社 J)&
+y;.  
Credit Union League of Hong Kong 香港储蓄互助社协会 Y]Nab0R
&  
creditor 债权人 @8d}
)X33  
creditor's petition 债权人的呈请书 Gjh7cm>  
creditworthiness 信誉；信用可靠程度 <NsT[r~C  
creeping inflation 爬行式通货膨胀；温和通货膨胀；渐升通胀 `d;izQ1_=  
criminal bankruptcy 刑事破产 bL[W.O0  
criminal bankruptcy order 刑事破产令 QI{Y@xQ  
criminal bankruptcy petition 刑事破产呈请书 '0]_8Sy&  
criterion for credit 授信原则 #gT^hl5/  
critical path analysis 关键路线分析法；要径分析法 J}u1\Id%  
cross rate 套价；套汇汇率；交叉汇率 5Rp2O4Z  
cross-currency settlement risk 跨国货币结算风险 zNs8\  
crossed cheque 划线支票 bW3o%
srxa  
crossed trade 交叉买卖；交叉盘买卖 vw 2@}#\:  
Cross-Harbour Tunnel Passage Tax 海底隧道使用税 |*a>6y  
cross-holding 相互持股；交叉持股 LJ#P- `!{&  
cross-margining 跨市场保证金制度 IbQ~f+y&2  
cross-referencing system 相互参照系统 iKKWn*u  
cross-subsidization 互相资助；互相津贴 KO"iauW  
Crown Agent 英联邦代办 $B/cj^3  
crude activity rate 粗略经济活动率 7FFYSv,[:  
crude econometric model 粗略计量经济模式 C#
0Wo  
culpable insider dealing 应受谴责的内幕交易 /L Tyiiz6  
cum dividend 连股息 E6)mBAE  
cumulative appreciation 累积升值；累积增值 Agf!6kh  
cumulative deficit 累积赤字；累积亏损 /LzNr0>2  
cumulative dividend 累积股息 ".Ug A\0  
cumulative financial position 累积财政状况 M 4?3l  
cumulative realized investment 累积的已实现投资 a{,t@G  
currency 货币 p}z0(lQ*~  
currency adjustment factor 货币调整因子；币值调整因素 Pl6=
._  
currency board arrangement “货币发行局”制度 !7DS  
Currency Board Operations Sub-Committee 货币发行委员会 giq`L1<  
Currency Committee [Hong Kong Futures Exchange Limited] wH<*  
货币委员会〔香港期货交易所有限公司〕 n-_w0Y  
currency crisis 货币危机 M XQ7%G  
currency denomination 货币面值 =
ByW`  
currency futures 货币期货；外汇期货 .&dcJh*O+  
currency futures contract 货币期货合约；外汇期货合约 ~3 (>_r  
currency in circulation 流通货币 JN!YRcj  
currency matching 货币配对 jnY4(B   
currency note 纸币；钞票 F6/
bq/s  
currency option 货币期权 0qd`Pf  
currency swap 货币掉期；货币互兑；货币互惠信贷 "{lnSLk  
currency warrant 货币认兑证；货币认股权证 )-oNy-YL  
current account 往来帐户；支票户口；经常帐目 rz*Jmn b  
current assets 流动资产 ]CYe=m1<2Q  
current domestic value 现行本地价格 yfrgYA  
current liabilities 流动负债 3]P=co@  
current market price 当时市价；现时市价 UHW
unI S  
current price 当时价格；现时价格 qE[}Cf]X
 
current price series 当时物价计算数列 zx*f*L,6F  
current year rules of assessment 当年度评税规则 G y2XjO8b  
cushion 缓冲；缓冲时限〔债券〕 5KzU&!Zh9  
cushion of liquid assets 流动资产缓冲额；速动资产缓冲额 S;~_9i]upe  
custodian 保管人 =Ju}{ bX  
custodian trustee 保管受托人 *XuzTGa"  
custody 保管 JAK*HA  
customer 客户 cW\7yZh  
customer lending 客户贷款 C{-pVuhK+  
customer statement 客户对数单；客户结单 \b->AXe8  
cut loss “斩仓”；减少损失 s0SB!-Vjm  
cut margin “斩仓” *KAuyJr  
cut-off date 截止日期 #]2u!ama  
cut-throat competition 割喉式竞争；恶性竞争 dhbJ1/z^  
cycle of activity 活动循环；商业循环 6822xk  
cyclical fluctuation 周期性波动 aU@z\sQ  
cyclical inflation 周期性通货膨胀 hS  Sq=(S  
cyclical nature of the economy 经济的周期性情况 (_2eiE71  
+7w>ujeeJA  
D.A.H. Private Bank Limited安新私人銀行有限公司 NNX/2  
Dah Sing Bank Limited大新銀行有限公司 A}8U;<\Ig  
Dah Sing Finance Limited大新

顶 Y:wds=lA  
GC~::m~  
知识太多了 R9HRbVBJf  
~vgW:]i  
要慢慢看 &8N\ 6K=  
谢谢斑竹了