一些有用的会计术语C

C: jj_z#6{  
0uV3J  
calendar year figure 历年数字 :7UC=GKQk  
call 催缴通知；认购期权 \(2w/~  
call deposit 通知存款；活期存款 I{tY;b'w  
call loan 短期同业拆借；通知贷款 `-fWN
Hs  
call margin 补仓；追加保证金 Y[)b".K  
call market 短期同业拆放市场 e+6mbJ7y  
call money 短期同业拆借；活期贷款 1AQVj]#S  
call option 认购期权；看涨期权 qmqWMLfC  
call price 赎回价格；提前赎回价 0b6jGa  
call warrant 认购认股权证；回购认股权证 G2qv)7{l2  
callable share 可收回股份；可兑付股份 O42`Z9oK  
called up share capital 已催缴股本 ">cLPXX  
Canadian Dollar [CAD] 加拿大元 "5 ;fuM1  
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 w^z5O6   
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 ,`PC^`0c}o  
cancellation price 取消费 3.+TM]RYN  
cap 上限 .7&V@A7  
capital 资本；资金 5{Q5?
M]  
Capital Accord 《资本协定》 IR;l{q&`  
capital account 资本帐；非经常帐 vZ,DJ//U,  
capital account commitment balance 资本帐承担额结余 Rd'P\  
Capital Adequacy Directive [CAD] 《资本充足指引》 2 j.6
 
capital adequacy ratio [CAR] 资本充足比率 :No`+X[Kq  
capital allowance 资本免税额 2(LF @xb  
capital alteration 资本变更 K+MSjQS"
 
capital and liabilities ratio 资本负债比率 7irpD7P>  
capital and liquidity requirement 资本与流动资金的规定 -f
pe  
capital appreciation 资本增值 W
oM;)Q  
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〕 -]el_:H  
capital assets 资本资产 E|{(O
  
capital at risk 风险资本 %"-bG'Yc  
capital base 资本基础；资金基础 9<n2-
l|)  
capital charges 资本支出；资本费用 Ln:6@Ok)5%  
capital commitment 资本承担 $inlI_  
capital contribution certificate 出资证明书 A12EUr5$  
capital convergence 划一资本充足比率 5.
ibH  
capital cost 资本成本；建设成本；建设费用 ,]`|2j  
capital cover 资本保证 XSk*w'xO  
capital deficit 资本亏绌；资本赤字 =~zsah6N  
capital divided into shares 资本分成股份 =mR~\R( I  
capital element 资本因素；资本部分 z]_2lx2e  
capital equipment 资本设备 5~D(jHY;  
capital expenditure 资本开支；非经常开支 yPY}b_W  
capital expenses 资本费用 '8%jA$o\g  
capital financing 筹集资本；以非经常收入支付非经常开支的结算 YTpiOPf  
capital flow 资金流量 PAng(tubl  
capital formation 资本形成；集资 8tfM,.]_i  
capital formation figure 资本组合数字 &O +?#3  
capital fund 资本基金 OQW%nF9~  
capital gain 资本增益；资本增值 &~mJ ).*  
capital gains tax 资本增值税 8\WV.+  
capital goods 资本财货；资本货物 W(pq_H'  
capital grant 非经常补助金；非经常拨款；建设补助金 .~$!BWP  
capital grant cycle 建设补助金周期 {p\ll  
capital injection 注入资本；注资 l266ufO.u-  
capital input 投入资本 }1fi
#  
capital intensity 资本密集度 .RN
Y}bbk  
capital intensive 资本密集 E7'  
capital investment 资本投资 >?<S(  
Capital Investment Fund 资本投资基金 Tp46K\}Uf  
capital loss 资本损失 8Q%g<jX*  
capital maintenance 资本保值；资本保留 CvhVV"n  
capital market 资本市场；资金市场 'oKen!?A  
capital market instrument 资本市场票据 u9nJ;:  
capital money 资本款项 ai%*s&0/Y  
capital money subject to a trust 信托财产资本 "; 1@f"kw  
capital movement 资本流动 P~ : N  
capital nature 资本性质 d1P|v( `S9  
capital outlay 资本支出 "QD>m7  
capital portion 资本部分 "I3 #
/~q  
capital profit 资本利润 8Y4mTW  
capital project 基本工程项目；非经常开支项目 vA3wn><  
capital receipt 资本收入 dx@|M{jz'  
capital redemption 资本赎回 Mj&G5R~_  
capital redemption business 资本赎回业务 LBxmozT  
capital redemption contract 资本赎回合约 Vv54;Js9  
capital redemption reserve 资本赎回储备  `j1oxJm  
capital reduction 资本减缩；减资 0=0,ix7?#  
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] \sMe2OL#z  
股本削减计划〔香港联合交易所有限公司〕 *\.8
*6*$!  
capital repayment 偿还资本 Y~xo=v(  
capital reserve 资本储备；后备资本 lArKfs/  
capital revenue 资本收益；非经常收入 X[<%T}s#  
capital spending 资本开支；资本支出；非经常开支 pMHF u/|Pr  
capital stock 股本 xi51,y+(5  
capital stock subscription 认缴股本；认购股本 y'aK92pF:  
capital subsidy 建设津贴；基本建设津贴  nU4to  
capital subvention 非经常资助金 6ao~f?JZ  
capital sum 资本额 5U-SIG*  
capital tax 资本税 ]A;.}1'  
capital transfer tax 资本转移税 yky%+@2q  
capital turnover 资本周转率 F r!FV4  
capital value 资本价值 TZ63=m  
capital works project 基本工程项目 JM1O7I  
Capital Works Reserve Fund 基本工程储备基金 V408uy-M  
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 ]]0Yh  
capitalization 资本化；资本总额
Fw\g
\  
capitalization of interest 利息化作本金 \TZSn1isZX  
capitalized interest 化作本金的利息 e)= "Fq!  
capitalized loan 转作资本的贷款 !&xci})7a  
capitalized value 资本还原值；资本化价值 qJ sH  
capitation grant 按人计算的补助金 U9Zu
D40\  
captive insurance business 专属自保保险业务 It7R}0Smg  
car insurance 汽车保险 tr5j<O  
Caribbean Development Bank 加勒比开发银行 S
Rtw  
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] Jz}`-fU`  
意大利嘉利堡银行 VKkvf"X  
cartel 同业联盟；卡特尔 c]h@<wnv  
cartelized rates system 联营式利率制度 0SfW:3  
cash 现金；现款 B0U(B\~Y  
cash accounting system 现金会计制度 &wAVO_s  
cash acquisition 以现金投资所得的资产 Kt](|  
cash allowance 现金津贴 d~AL4~}  
cash assets 现金资产 ^U5Qb"hz  
cash at bank 银行现金；银行存款 "~=-Q#xO  
cash balance 现金结余 GE`1j'^-  
cash basis 现金收付制；收付实现制 3&>0'h  
cash basis accounting 现金收付制会计；收付实现制会计 wVqp')e  
cash bonus 现金红利 2}=@n*8*d  
cash book 现金出纳帐；现金簿 {,i-V57-h  
cash client 现金客户 CuD}Uo+u  
cash commission rebate 现金回佣 m.p$f$A_  
cash compensation 现金补偿 C6EGM/m8  
cash contribution 现金承担额；现金分担额 C{,^4Eh3r  
cash cost 直接费用；现金成本 P1AC2<H  
cash coupon 现金礼券 XUzOt_L5<  
cash credit 现金信贷 p^|6 /b  
cash deficit 现金赤字 Jz=|-F(Sy  
cash deposit and withdrawal 现金收支 ~4pP( JP  
cash disbursement journal 现金支出日记簿 ,f{w@Er  
cash disbursement slip 现金支出传票；现金支出单 pHuR_U5*?  
cash flow 现金流量；银根 ^B0Qk:%P^N  
cash flow lending 流动现金放款；无抵押融资 WW.@&#S5  
cash flow statement 现金流量表；现金流动表 }
toe'6  
cash flow surplus 现金流量盈余 y>.t[*zT  
cash in hand 库存现金；手头现金 ;DSH$'1i  
cash in till 备用现金 n\)1Bz  
cash in transit 运送中现金；在运现金 <}:` Y"  
cash input 投入现金 4(sHUWT  
cash input figure 现金投入数字 d!w3LwZ  
cash limit 现金支出限额；现金限额 u7^(?"x  
cash margin 现金保证金 ~+j2a3rv-{  
cash market 现货市场；现金交易市场 WQ 2{`'z  
cash offer 现金要约；现金补偿额 %YK xdp  
cash payment 现金付款；现金支付 5[g\.yi2_]  
cash position 现金头寸 ' Ut4=@)  
cash price 现金价格 ) [?xT  
cash receipts journal 现金收入日记簿 }NoP(&ebz*  
cash receiving slip 现金收入传票；现金收入单 hf]m'5pb  
cash settlement 现金结算 .b+ix=:  
cash surplus 现金盈余 i(pHJP:a:  
cash with order 订货付现；凭票即付 `vMh
rn  
cashier's order 银行本票 5VP0Xa ~  
cashier's order outstanding 未承兑的银行本票 `<yQ`Y_X  
cash-limited subhead 有现金支出限额的分目 /q+;!E
M  
cash-sweep 现金彩票活动 F@k}p-e~  
casual client “散客”；“散户” 9Q^cE\j  
CCASS Depository 中央结算系统证券存管处 qC{JsX`~  
CCIC Finance Limited 中芝兴业财务有限公司 jQzl!f1c3  
cedant 分出者 Db<#gH  
ceding company 分出公司 f+Acs*.GQ  
ceding insurer 分出保险人 WB?HY?[r  
ceiling 上限 (w#t V*  
ceiling price 最高限价 (
De{r|
  
central bank 中央银行 m0As t<u  
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 BO#tn{(#  
central banking 中央银行业务 ,5"(m?[m  
central banking function 中央银行职能 vjS=ZinN"  
Central Clearing and Custodian System 中央结算及托管系统 4")`}T  
Central Clearing and Depository System 中央结算及存管系统 h Fik>B#!  
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 0W}qp?  
central clearing house 中央结算所 ghWWJx9  
central clearing system 中央结算制度；集体交收系统 %2T i Rb  
central custody system 中央托管系统 h#"$W;(  
central depository 中央存管处 7]xDMu'^&f  
central depository system 中央证券存管制度 -1Dq_!i  
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 pd#Sn+&rf  
central rate 中央汇率；中心汇率 6_4B!  
Central Registration Hong Kong Limited 香港中央证券登记有限公司 7M~sol[*  
Central Tender Board 中央投标委员会 {='Bd6_=  
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统；世达结算系统 eFG(2OVg}M  
centralized budgetary and payments system 集中预算及支付制度 RzjUrt  
centred 12-month moving average 十二个月定位移动平均数 gT_KOO0n  
certificate of approval 批准证明书 R8k4?_W?T  
certificate of beneficial entitlement to property 资产权益证书 o^vX\a?`u  
certificate of compliance 合格证明书；合约完成证明书 l@Vv%w9H  
certificate of deposit [CD] 存款证 uyxYCc  
certificate of exemption from estate duty 豁免遗产税证明书 g/JF(nkP  
certificate of incorporation 公司注册证书；法团注册证书 HK8sn1j  
certificate of incorporation of registered trustees 注册受托人法团证书 IO)#O<  
certificate of indebtedness [CI] 负债证明书 m9oOH5@K~  
certificate of insurance 保险证书 H:]cBk^[,  
certificate of interest 权益证明书；息票 @2/|rq  
certificate of means 资产证明书 OIL8'xY.w  
certificate of participation 参与证明书 NDP" @  
certificate of payment of profits tax 缴付利得税证明书 [p9v#\G; [  
certificate of preference 特惠税证 W\k8f+Ke  
certificate of rateable value 应课差饷租值证明书 ?:J_+?{E  
certificate of registration 登记证书；注册证明书 VwE4:/7YN  
certificate of satisfaction 清偿证明书 HKXC=^}x'  
certificate of transfer 转让证明书 +q}t%K5  
certificate to bearer 不记名证明书 @wgd 3BU  
certification 核证 ]~I+d/k d  
certification fee 核证费 ~_vSMX
 
certified cheque 经银行证明可兑现的支票 Ztg_='n  
certified public accountant [CPA] 执业会计师 \~ChbPnc  
certified statement 经证明的报表 \"oZ
\_  
cessation of business 停业 OALNZKP  
cession 分保 x_nwD"   
C.F. Finance Company Limited 浙一财务有限公司 WJOoDS!i  
chance 机会；中彩机会 +Cw_qS"=  
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 ~2"hh$  
change of domicile 迁册 h<U?WtWT-p  
change to estimates 修订预算 R~4X?@ZB  
change to the approved estimates of expenditure 核准开支预算的变动 Q!;syJBb.  
charge 费用；押记；抵押 1j$\ 48
Z  
charge number 税单号码 xKG7d8=  
charge on assets 资产的征税 );h(D!D,  
charge upon general revenue 从政府一般收入中拨款支付 3

NgXM  
chargeable 可予征收；应课税的 9pqsr~  
chargeable agreement for sale 可予征收印花税的买卖协议 Bi:lC5d5?  
chargeable income 应课税入息 din,yHu~  
chargeable normal trading receipt 应课税的一般营业收入 Bzrnmz5S  
chargeable profit 应课税利润 3T)rJEN A  
chargeable to tax 应课税 }yEV&& @  
charged to... 记入……帐目  f\<r1  
chargee 承押记人 RJ{$`d  
charge-holder 受押人 g[O?wH-a  
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 !k)6r6  
charging order 押记令 #m.e9MU  
chargor's right 押记人的权利 ^ ~Eh+  
charitable donation 慈善捐款 F'Y ad  
charitable trust 慈善信托 p H y  
charity property 慈善财产 C7FQc{  
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 y4Jc|)  
charter 章程；特许权 Cy]=Y  
charter of incorporation 成立章程 js<d"m*  
chartered accountant 特许会计师 @gD)pH  
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 dtC@cK/,D  
Chartered Institute of Public Finance and Accountancy [United Kingdom] ~\_VWXXvIW  
特许公共财政及会计学会〔英国〕 wQ/* f9  
charterer 承租人 B-Jd|UE`u  
Chase Manhattan Asia Limited 美国大通亚洲有限公司 sgp.;h'  
Chase Manhattan Bank 美国大通银行 'RMUjJ-!  
chattels 实产 WR)=VE   
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 ^)H
f%  
Che Hsing Finance Company Limited 浙兴财务有限公司 Plp.\N%f3  
check-and-balance system 制约平衡制度 N&NBn(  
Chekiang First Bank Limited 浙江第一银行 ep"[;$Eb  
cheque 支票 J:m/s9r  
Chiao Yue Finance Company Limited 侨裕财务有限公司 JXK\mah  
Chiba Bank, Ltd. 千叶银行 #{8IFA  
Chicago Board of Options Exchange 芝加哥期权交易所 by
@KdQow  
Chicago Board of Trade 芝加哥交易所 K3?5bT_{  
Chicago Mercantile Exchange 芝加哥商品交易所 
Y<xqws  
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 S/'0czDMW  
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 a;HAuy`M x  
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 E5&Z={  
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 7Jf~Bn  
child allowance 子女免税额 j,M$l mR')  
China & South Sea Bank Limited 中南银行 *): |WDR  
China Affairs Committee [Hong Kong Futures Exchange Limited] |h]V9=  
中国事务委员会〔香港期货交易所有限公司〕 fg^25g'_  
China concept stock 中国概念股 c@t?R$c  
China Construction Bank 中国建设银行 q-JTGCFl  
China Development Division [Stock Exchange of Hong Kong Limited] #d-({blo<  
中国发展科〔香港联合交易所有限公司〕 1>J.kQR^  
China Economic News 《中国经济新闻》 H#TkIFo]  
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕
ENTcTrTn  
China State Bank Limited 国华商业银行 4X
N \p  
Chinatrust Commercial Bank, Limited 中国信托商业银行 PftK>,+,  
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 -+*h'zZ[<w  
Chinese Bankers Club, Hong Kong 香港银行华员会 F^yW3|Sb  
Chinese Banks' Association 香港华商银行公会 l_^OdQ9D  
Chinese Gold and Silver Exchange Society 金银业贸易场 =0)|psCsM  
Chinese New Year bonus 年奖；年终花红 mTE(JZt  
chit fund 银会 (C!p2f  
Chiyu Banking Corporation Limited 集友银行有限公司 V?u#WJy/  
Chiyu Finance Company Limited 集友财务有限公司 d&#_t@%  
Cho Hung Finance Limited 朝兴金融有限公司 v~nKO?{   
choses in action 无形动产；据法权产 E\[BE<y  
chronological book 序时帐簿 3oCI1>k  
Chubu Securities Finance Company 中部证券金融公司 o1.~g'!^  
Chung Khiaw Bank Limited 崇侨银行 <Ua~+U(FR0  
Chung Nan Finance Company Limited 中南财务有限公司 3B1\-ry1M  
Chuo Trust & Banking Co., Ltd. 中央信托银行 pDR~SxBXr  
Chuo Trust Asia Limited 中央信托亚洲有限公司 {"ST hTZ  
Citibank, N.A. 万国宝通银行 )eyzHB,H  
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 yLa@27T\A  
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务（香港）有限公司 Fz7t84g(
 
Citicorp International Limited 万国宝通国际有限公司 Q|(}rIWOQA  
civil debt 民事债项 *7!MG  
Civil Service Pension Reserve Fund 公务员退休金储备基金 T
2e-RR  
claim 申索；索偿；债权 QQl.5'PP  
claim equalization fund 申索平衡基金 @nktD.  
claim for refund of property tax 申请发还物业税 -zg*p&F  
claim of debt 债权申索 /Y0~BQC7!  
claim on bank 对银行的债权 tdm7MPM  
claim to dividend 摊还债款申索 PtfG~$h?  
claimant 申索人；索偿人 UQl?
_[G  
claims statistics 申索统计数字 @Q
7
4  
class of insurance business 保险业务类别 j6qtR$l|  
class of property 财产类别 7V"?o  
claw-back 递减率 W'./p"2g  
clearance cost 清拆成本 @>8(f#S%  
clearing 结算；票据交换；清算
7Nq< o5  
clearing account 结算帐户 Vebv!  
clearing and settlement system 结算和交收系统 YdhTjvx  
clearing balance 结算差额 ?H=YJK$k  
clearing bank 结算银行 sVFO&|
L  
clearing cheque 交换支票 W:r[o%B  
clearing house 结算所；票据交换所 LqWiw24#  
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 E|@C:ghG  
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 4S_f2P2J  
clearing member 结算会员 S2$E`' J  
Clearing Members' Fund 结算会员基金 qed_PsI  
clearing participant 结算参与者 pv]@}+<Dt  
clearing rebate 结算费用的回佣 g NI1W@)  
Clearing Rules [SEHK Options Clearing House Limited] t ed:]  
《结算规则》〔联交所期权结算所有限公司〕 ytcLx77`:  
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 kF|$oBQ  
Clerk to the Board of Review 税务上诉委员会书记 m%|\AZBA#  
client 客户；委托人；当事人 z9o]
);dZ  
client agreement 客户协议 >dAl*T  
client confidentiality 客户保密的责任 !<w6j-S  
client money 客户款项 S@qPf0dL<  
client statement 客户结单 K"!rj.Da  
clients fund 客户资金 &f.5:u%{b  
close 结算；收市；收盘 @@Q4{o  
close a position 平仓；轧平头寸 AwJg/VBo)  
close company 股份不公开的公司 xQFRM aQE  
close higher 收市时价位较高 Id=
20og  
close lower 收市时价位较低 iJTG+gx  
close mixed 收市时荣辱互见 4E''pW]8  
close of exchange 交易所停市 L=<xTbY  
close of financial year 财政年度终结 o-<i+To%  
close out 平仓 yhH2b:nY(9  
close out a long position 平长仓 uX7L1~s-  
close out a short position 平空仓 FWW4n_74  
close steady 收市时价格稳定 0)dpU1B#M  
close the gap 弥补差距 (TeH)j!  
closed position 平仓 (PpY*jKR  
closed-end investment corporation 股份固定的投资公司 x?Sx cQP  
close-out price 抛售价格 SgU@`Pb  
closing account 决算帐户 534pX7
dg  
closing balance 期终结余；收市结余 8{4'G$6  
closing price 收市价；收盘价 !@z9n\Yj  
closing quotation 收市价；收市行情 G@s:|oe  
closing rate 收市汇价；收盘汇率 c^|8qv
S$  
closing transaction 平仓交易 Z!v,;MW  
clothing levy 成衣税 @[^ 3yC#  
club deposit 零存整付存款 e
u(Fhs   
Code of Aid 《资助则例》 ]5'*^rz ^  
Code of Banking Practice 《银行营运守则》 _c]}m3/  
Code of Best Practice [Stock Exchange of Hong Kong Limited] ]T
rJ*~  
《最佳应用守则》〔香港联合交易所有限公司〕 f}c;s  
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〕 G"r{!IFL  
Code of Conduct for Persons Registered with the Securities and Futures Commission tY_=[6?Zu  
《证券及期货事务监察委员会注册人操守准则》 S]H[&o1o  
code of practice 实务守则；经营守则；执业守则 I"]E}nd)  
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 YdI6|o@vc  
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 HS=w9:,  
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 29Uqdo  
Code on Pooled Retirement Funds 《集资退休基金守则》 h%j4(v}r{C  
Code on Share Repurchases [Share Repurchase Code] BFNO yv  
《公司购回本身股份守则》〔《股份购回守则》〕 ,88B@a  
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 dz#"9i5b  
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 oCo~,~kTR  
co-debtor 共同债务人 .\bJ,of9  
co-financing scheme 共同融资计划 dOD(<  
cognizance 证明令 lr&2,p<  
coin 硬币 AG >D,6Y  
coin replacement programme 硬币取缔计划 u8"s#%>Ny  
coin set 套装硬币 O!Ue0\1Kj0  
coinage 硬币 @;EQ
{d  
Coinage Security Fund 硬币发行基金 ;8H&FsR  
cold call 主动与准客户接触 C?. ;3 h  
collapse in prices 价格下泻；价格下挫；价格暴跌 =o@}~G&HA  
collateral 抵押品 rbf5~sw&8+  
collateral bond 担保债券 !MSa -  
collateral loan 抵押贷款 #o&T$D5  
collateral security 附属抵押品 +HE,Q6-A  
collection 征收；收取 Pr>$m{ Z  
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 m#h`iW  
collection of betting duty 收取博彩税 $I5|rB/4?  
Collection Office [Inland Revenue Department] 收税处〔税务局〕 &Hw:65O  
collective consumption 集体消费 ^aaj=p:cV  
Collector 收税主任 4H;g"nWqO  
Collector of Rates 差饷征收官 -t
_&H\_T  
Collector of Stamp Revenue 印花税署署长 P#pb48^-  
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 ^(Gl$GC$Mu  
combined surplus 合并盈余 -Ua5anzB  
combined visible and invisible trade account 有形及无形贸易合并帐目  WDNj7  
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 fTmJDUv+  
commemoration coin 具纪念性的硬币 3@F U-k,i  
commencement of winding-up 清盘开始 v0'z''KM!  
commerce and industry sub-index 工商分类指数 :{w3l O  
commercial activity 商业活动 I>MLI=[Kg  
commercial bank 商业银行 r[E#JHw  
Commercial Bank Act of Norway 《挪威商业银行法》 ^3HSw ?a"  
Commercial Banks Law 《商业银行法》 '(lsJY[-x  
commercial borrowing 商业借款 7gtaI3   
Commercial Code of Japan 《日本商法》 #W:.Fsq  
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 &'\-M6GW  
commercial invoice 商业发票 n_sV>$f-u  
commercial letter of credit 商业信用证 s\.r3U&6  
commercial loan 商业贷款；商业放款 2zo>`;l  
commercial paper 商业票据 c%<81Y=  
commercial paper market 商业票据市场 (ht"wY#T<(  
commercial registry 商业登记处 hj=n;,a9  
commercial return 商业回报 covCa)kf  
commercial sale 商业销售 P'$2%P$8:~  
commercialization 商品化 %4VM"C4[  
commercially viable 具商业利益；有利可图 tli*3YIw  
Commerzbank AG 西德商业银行 |QrVGm@2  
commission 佣金；委员会 !le#7Kii  
Commission des Operations de Bourse of France 法国证券事务监察委员会 El}~3|a?  
commission house 佣金行；代办行 )~)T[S  
commission payable 须付的佣金 kb-XEJ}L  
commission rebate 佣金回扣 ;180ct4  
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 =>*}qen  
Commissioner of Banking 银行监理专员〔银监专员〕 _b
h$ t  
Commissioner of Estate Duty 遗产税署署长 *h?*RUQ  
Commissioner of Inland Revenue 税务局局长 8U#14U5rS  
Commissioner of Insurance 保险业监理专员 B <Jxj  
Commissioner of Rating and Valuation 差饷物业估价署署长 $1X
!Ecq_  
commitment 承担；已承担的开支；承担额；承担项目 m[ S1  
commitment fee 承诺费 EhW
@iYL  
Committee of the Hong Kong Association of Banks 香港银行公会委员会 `34+~;;Jh  
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 af'ncZ@U  
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 ]_>38f7h  
Committee on Payment System [Hong Kong Monetary Authority] >U:-U"rA?  
支付系统委员会〔香港金融管理局〕 ;{m;CKHI  
Committee on Unit Trusts [Securities and Futures Commission] h\C1:0x{  
单位信托委员会〔证券及期货事务监察委员会〕 MO]zf3f!  
Commodities Dealers' Deposit Fund 商品交易商按金基金 e{: -N  
Commodities Trading Commission 商品交易事务监察委员会 @$b7 eu  
commodity 商品 b#(QZ  
commodity classification 商品分类法 <{V{2V#  
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 _)CCD33$  
commodity dealer 商品交易商 45+kwo0  
commodity exchange 商品交易所 MNfc1I_#  
Commodity Exchange Compensation Fund 商品交易所赔偿基金 g6q[ I8  
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 *{fZA;<R  
commodity flow method 商品流动法；商品流通法 }Ej^"T:H_;  
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 @ /e{-Q  
commodity futures contract 商品期货合约 8v)Z/R-  
commodity market 商品市场 kaZcYuT.9  
commodity tax 商品税 b^Do
[o}5  
commodity trading adviser 商品交易顾问 DUf. F  
commodity trading adviser's representative 商品交易顾问代表 %)}_OXWf:  
commodity trading advisory contract 商品交易顾问合约 ZA4sEVHW  
commodity warrant 商品期权证 ^]LWcJ?"^!  
commodity-based investment 以商品为基础的投资 S{cK~sZj  
common fund 共同基金 'pAq;2AA  
common property 分权共有财产 Ud-c+, xX  
common share 普通股 B)DtJf  
common stock 普通股 w
h]v{Fi'  
Commonwealth Bank of Australia 澳洲联邦银行 ohPXwp?]  
Commonwealth Development Corporation 英联邦发展公司 voN,u>U  
Commonwealth Finance Ministers Conference 英联邦财长会议 NS4W!o;"  
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 T.!.3B$@]  
Commonwealth income tax 英联邦入息税 :2L-Nf  
Commonwealth Preference 英联邦特惠制 7r3EMX\#Qm  
communal property 公有财产；公有产业 <l)I%1T_c  
communication expenses 通讯费用 "jq F  
Community Preference 欧共体特惠制 &>@EfW](  
commutation of pension 退休金的折算 Kn+
B):OY+  
commuted gratuity 折算酬金 Xp^71A?>  
commuted pension gratuity 经折算的退休酬金 btf]~YN  
Companies Act [United Kingdom] 《公司法令》〔英国〕 9@(V!G  
Companies Handbook 《上市公司手册》 l%cE o`U  
companies inspector 公司检查员 yV@~B;eW0  
Companies Liquidation Account 公司清盘帐户 xqVIw!J?/}  
Companies Ordinance: Information to be Included in a Rights Issue Prospectus ;>p{|^X0D  
《公司条例：供股章程须载有的资料》 uoY]@.  
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》 Nrp1`qY  
Companies Registration Officer 公司注册主任 ~
R
M_c  
Companies Registry 公司注册处 xqKj&RuLu  
Companies Registry Trading Fund 公司注册处营运基金 [
MM`#!K%  
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 uY)|   
Company Formation and Enforcement Division [Companies Registry] JOq&(AZe  
公司成立及条例执行部〔公司注册处〕 dqL)q3  
company in which the public are substantially interested 由公众拥有相当权益的公司 i;<H^\%  
company limited by guarantee 担保有限公司 Ut"F b  
company limited by shares 股份有限公司 o 3 G*   
company register 公司登记册 :2&W9v  
company registration fee 公司注册费 _nW#Cl~  
company with limited liability 有限法律责任的公司 &C E){jC  
company's memorandum 公司组织章程 1`&"U[{  
company's reserve 公司储备 %xwdH4_  
comparative advantage 比较优势；比较利益 PwxRu  
compensation 补偿金；赔偿 "IdN*K  
Compensation Committee [Stock Exchange of Hong Kong Limited] JLxAk14lc  
赔偿委员会〔香港联合交易所有限公司〕 gM#]o QOGE  
compensation from insurance 保险赔偿 Xpf:I  
compensation fund 赔偿基金 X04JQLhy"  
compensation fund levy 赔偿基金征费 o7@81QA!e  
compensation rate 补偿率 i\k>2df  
Compensation Review Committee 赔偿检讨委员会 GA)t!Xg^  
compensation scheme 赔偿计划 p?sC</R  
compensation trade 补偿贸易 ]OA8H[U-eA  
compensation value 补偿值 [RUYH5>Ik  
compensatory payment 补偿付款 uHO>FM,  
competition and pricing strategy 竞争与定价策略 &p^8zEs  
competitive edge 竞争优势 .\ces2,  
competitive price 具竞争力的价格 @X>Oj.  
competitive tender 竞争性投标 jUX0sRDk  
Compliance Committee [Stock Exchange of Hong Kong Limited] czp}-{4X  
监察委员会〔香港联合交易所有限公司〕 |rk4,
NG.  
component of expenditure 开支组成部分 [,ns/*f3R  
Composite Consumer Price Index 综合消费物价指数 _"c?
[n  
composite index 综合指数 k| ,F/:  
composite rating 综合评级 #ANbhHG  
composite return form 综合报税表 1lQO`CmR6M  
Composite Securities and Futures Bill 《证券及期货综合条例草案》 \ssqIRk  
composite tax return 综合报税表 KP]{=~(  
composition 组合成分；债务重整协议 vqJjAls  
composition of earnings 收益组合成分 }EWPLJA  
compound increase 复合增加率；复合增长率 kEM|;&=_  
compound interest 复利 *U^7
MU0  
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 ZncJ  
comprador note 买办票据 [E|%  
comprador order 买办付款令票 iwnFCZVS  
comprehensive income tax 综合所得税 rXu^]CK *G  
comptroller 审计主任 .~dNzonq  
compulsory liquidation 强制清盘 ).1F0T  
compulsory winding-up 强制清盘 P>i[X0UnL  
computation 计算；计算表 q'[q]  
computational procedure 计算方法 vTU*6
)  
computer audit programme 电脑审计程序；电脑核数程序 ?T <2Cl'C  
concentrated position 集中持仓量 6` @4i'.  
concentration risk 资金集中风险；集中融资风险 %oE3q>S$en  
concept stock 概念股 S+&Bf ~~D  
concession 特许权；宽减措施；优惠 "_T8Km008  
concession contract 特许经营权合约 DF!*S{)  
concessionary rate 优惠率 0_faJjTbP;  
concordat 协定；契约；国际监管条约 <mdHca  
condition 条件 :NPnwX8w  
conditional endorsement 附有条件的背书 Rz9IjL.Z  
conditional offer 有条件要约 o&"nF+,  
conditional sale agreement 有条件售卖协议 a
oVfvz2Y  
conditions of tender 投标章程 ?#P@N4Uw}y  
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》 {]6Pd`-  
conduct of business standard 业务操守准则 _B5v&#h(.  
Confidentiality Understandings 保密谅解文件 u =%1%p,  
confirmation letter 确认书 },LO
]N|  
confirmation of mail transfer 信汇证明书 a"&Gs/QKSC  
Confirmation of Payment 已缴税证明书 m3E`kW|  
confirmed letter of credit 保兑信用证 Wc qUF"A  
confirming bank 保兑银行 +Q+>{HK  
confiscation order 没收令 }grel5lq  
connected transaction 关连交易 y)e8pPDG  
consensus capitalism 共识资本主义 ]3iQpL  
conservative investor 保守投资者 i917d@r(<  
consideration 代价；对价；约因 -kz9KGkPb+  
consideration issue [listing method] 代价发行〔上市方式〕 
U}2b{  
consideration other than cash 现金以外的代价 &;]KntxB  
consignee 收货人；代售人 R-V4Ju[:  
consignment 托运；寄售 vhOX1'  
consignor 付货人；托运人；寄售人 K/Qo~  
consolidated account 综合帐目 9d_ Zdc  
consolidated account expenditure 综合帐目开支 %RS8zN  
consolidated balance sheet 综合资产负债表 =7212('F  
consolidated cash deficit 综合现金赤字 =9AX\2w*H;  
consolidated cash surplus 综合现金盈余 soXIPf  
consolidated enterprises sectorial index 综合企业分类指数 2/m4|  
consolidated net earnings 综合净收益；综合净盈利 hFp\,QSx  
consolidated net profit 综合净利润；综合纯利 8\{1y:|  
consolidated policy 综合保单 _gl7Ma  
consolidated price 综合价格 ^\ocH|D  
consolidated profit and loss account 综合损益帐；综合损益表 ~ '/Yp8(  
consolidated public sector expenditure 公营部门综合开支 K{WLo5
HP  
consolidated revenue account 综合收入帐 KJ;;825?  
consolidated shareholders' fund 综合股东资金 `}Z`aK  
consolidation of shares 股份合并 [Y_CRxa\u  
consolidation period 巩固期；“牛皮靠稳”阶段；大涨后的调整期 hiQ#<  
consortium company 财团公司 Hlj_oDL  
consortium loan 银团贷款 lOuO~`,J  
constant dollar figure 固定币值 E+!A0!1  
constant market price 固定市价 A,;V|jv9  
constant price 固定价格 M4`.[P4  
constant price series 固定物价计算数列 +#V.6i  
constant rate 固定比率 zt|DHVy  
constituent stock 成分股 gONybz6]  
constitution 章程；组织章程 6z keWR  
construction output 建造产出量 \7U'p:h=U  
constructive trust 法律构定信托 %!r@l7<  
consultant accountant 顾问会计师 U8
gf_R'  
consultant's fee 顾问费 A5[iFT
>  
Consultation Paper on Proposed Regulation on Share Margin Financing M\rZr3  
《监管股票按贷财务的建议谘询文件》 kt;uB X3  
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability }a?(}{z-  
《有关联交所检讨董事资格的程序的谘询文件》 X&14;lu%p  
consumer behaviour 消费者行为 y}bliN7;1e  
Consumer Council 消费者委员会 O~ ]3.b  
consumer credit financing operation 消费者信贷业务 y8arFG  
consumer demand 消费者需求 Z]\VOA>  
consumer durables 耐用消费品 !xxdC  
consumer expenditure 消费开支 jC}2>_#m(  
consumer goods 消费品 1HS43!  
consumer market 消费市场 @&xWd{8'  
consumer price 消费物价 [ qx[ 0  
Consumer Price Index [CPI] 消费物价指数 WAqH*LB  
Consumer Price Index (A) 甲类消费物价指数 0M
u6R=s  
Consumer Price Index (B) 乙类消费物价指数 h1A
Z+9  
Consumer Price Index Classification System 消费物价指数分类法 x@*!MC#  
Consumer Price Index Report 《消费物价指数月报》 ?)V?6"fFP  
Consumer Price Index series 消费物价指数系列 ;xxu,  
consumer price inflation 消费物价上涨 D(&XmC[\Y  
Consumer Representative Action Fund 消费者集体诉讼基金 rctGa ,l  
consumer sentiment 消费意欲
:.bBV]6q  
consumer spending 消费开支；消费支出 tR`^c8gD  
consumption expenditure 消费开支 F9PXQD(  
consumption pattern 消费模式 .:/[%
q{k  
consumption product 消费产品 [wv;CUmgc  
consumption tax 消费税 eWWt
Mnq  
contango 交易延期费；延期交割费；期货溢价 |\3X7)^8D  
contingencies warrant 紧急拨款令；应急支款授权书 E,p4R%:$@1  
contingency 应急费用；意外开支准备金 PyQ P K,  
contingency allowance 应急准备金 /k O <o&  
contingency sum 应急费用；意外开支准备金 0n-S%e5  
contingent assets 或有资产 =Hf`yH\#  
contingent debt 或有债权；待确定债务 fuao*L]  
contingent interest 待确定的权益 ~lH_d[  
contingent liabilities 或有负债 :-)H tyzf  
contingent profit 或有利润 'M!*Ge  
contingent right 或有的权利 ;@$v_i  
continue to hold a deposit 继续持有存款 GA+#'R  
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 8RaRXnJ  
continuing rent 连续租金 &r0
U9J  
continuing trustee 留任受托人 M>g%wg7Ah  
continuous licensing system 长期持牌制度 i8|0zI  
Continuous Net Settlement System [CNS System] 持续净额交收系统 bTepTWv  
contra account 对销帐户 .6HHUy  
contra flow 资金回流 $3)Z>p  
contra item 对销项目 e.VR9O]G  
contra transfer 对销转拨 -ztgi
rU  
contract 合约 _Qd CV`  
contract for difference 差价合约 &Fy})/F3v  
contract for service 服务合约 E@[ZwTnJ  
contract for settlement 平仓合约 X-k$6}D  
contract note 成交单据 Mp,aQ0bNS  
contract of copartnery 合伙合约 %ki^XB86  
contract of indemnity 弥偿合约 !si}m~K!_  
contract of insurance 保险合约 Q.i_?a  
contract of reinsurance 再保险合约 @aY>pr5!  
contract price 合约价格 HyGu3  
contracting party 订约人；立约人；缔约国 A(6n- zL  
contractual agreement 合约协议 C2(VYw  
contractual commitment 合约承担 wzf%~ats  
contractual joint venture 合约式联营企业 y*H rv  
contractual mutual fund 合约互惠基金 m4x8W2q  
contractual right 合约权利 iOXsj  
contractual savings fund 合约储蓄基金 hZwJ@ Vm#  
contributed surplus 实缴资本盈余 %Rm`+  
contribution 出资；供款；捐款；分担款项 !cNw8"SIU  
contribution account 供款帐户 1)v]<Ga~%1  
contribution to gross domestic product 在本地生产总值中所占比率 #fT<]j(
 
contribution to investment 出资额 zTS P8Q7  
contribution to pension fund 退休金供款 hmp!|Q[)  
contributor 供款人；出资人；捐助人 :
sA$LNj}  
contributory 分担人 CXd/M~:!  
contributory scheme 供款计划 HA`qU  
contrived cessation of business 有预谋的停业 _>RTefL5  
control 控制权；控制；管制 4RL0@)0F  
control of a company 公司的控制权；公司控股权 |] cFsB#G  
control of business 业务的控制权 D*}_

L   
controlled company 受控制公司 mTgsvC  
controller 控制人；控权人；会计长 05s{Z.aK  
controller of an authorized institution 认可机构控权人 OKV/=]GS  
controlling company 控股公司 kO/]mNLG  
controlling interest 控制权益；控股权益 u{8:VX  
controlling officer 管制人员 Bv{DZ?{s  
controlling officer's report 管制人员报告 =.(~`ici~  
controlling shareholder 控股股东；持有控股权的股东 ;Q\MH t*  
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》 6Ij'z9nJw  
conventional lending 传统放款；常规放款 E'+?7ZGWj  
conversion 兑换；换算；转换〔证券〕 `"h[Xb#A`b  
conversion factor 换算因数 we&D
"V  
conversion of stock 公债的转换 cH6<'W{*  
conversion rate 兑换率；换算率；转换价格〔证券〕 +<rWYF(ii/  
convertibility 可兑性；兑换性；自由兑换 Gc,6;!+(  
convertibility undertaking 兑换保证 -=4{X R3  
convertible 可兑换；可换股 *o6hDhg  
convertible currency 可兑换货币  [yx8?5  
convertible debenture 可转换债权证 Pq3m(+gf  
convertible loan stock 可转换股的债权股额 %4^NX@1jV  
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 GZzBATx  
conveyance 转易；转易契；财产转让证书 sh)[|?7
z  
conveyance of property 财产转让 k] iy
x  
conveyance on sale 售卖转易契 U0@Qc}y  
conveyancing fee 业权转易费 )MeeF-Ad6  
conveyancing scale charges 物业转易收费标准 O#n=mJ  
cooling-off period 冷静期 dM)x|b3z  
co-owner 共同拥有人；分权共有人 ;5&=I|xqe  
co-partner 共同合伙人 S+7u,%n/  
co-partnership 共同合伙 ;D|g5$OE&  
Copenhagen Stock Exchange 哥本哈根证券交易所 EYSBC",  
core capital 核心资本 :CGh$d] +  
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons Ci$?Hm9n  
《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》 bsv!z\}  
Core Principles for Effective Banking Supervision [Basle Committee] ]S7>=S  
《有效监管银行业的主要原则》〔巴塞尔委员会〕 NudY9~  
cornering “夹仓”；轧空；囤积居奇 yn|U<Hxl~H  
corporate borrower 借款公司；借款机构 !EOYqD  
corporate business 公司企业；公司业务 JmF:8Q3H  
Corporate Communications Department [Stock Exchange of Hong Kong Limited] ]/[$3rPwZ  
企业传讯部〔香港联合交易所有限公司〕 wo5fGQJ
 
corporate customer 公司客户 *('Vyd!n  
corporate dealer 公司交易商 P2g}G4qf  
Corporate Finance Division [Securities and Futures Commission] CZDWEM}   
企业融资部〔证券及期货事务监察委员会〕 b^R_8x  
Corporate Finance (D.T.C.) Limited 协联财务有限公司 =4#p|
OZP  
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 l5FKw;=K}:  
corporate governance 公司管治 IiM=Z=2  
corporate income tax 公司所得税 o}e]W,  
corporate investment adviser 公司投资顾问 {]Ec:6  
corporate member 法团会员；公司会员〔香港联合交易所有限公司〕 guk{3<d:Jy  
corporate plan 公司计划 R 6 -RH7.  
corporate practice 执业法团 {xRO.699  
corporate profits tax 公司利得税 /|p6NK;8L  
corporate savings 公司储蓄 -Ra-Ux  
corporate service tax 公司服务税 /3j3'~0  
corporate signature 法团的签名 s[Whg!2~  
corporation 法团；公司 1otE:bi  
corporation bond 公司债券 UId?a}J  
corporation stock 公司股证；地方债券〔英国〕  ?)2;W  
corporation tax 公司税 $Gs|Z$(  
correction phase of stock market 股市调整期 cv"Bhql  
Correctional Services Industries Suspense Account 惩教工业暂记帐 >l^[73,]L  
corrective affidavit 修正遗产申报誓章 &0RKNpwg  
correspondent bank 代理银行 .f9&.H#  
Cosmos Finance Limited 宇宙财务有限公司 'Esz#@R  
cost 成本；费用；价格 q$kx/6=k  
cost centre 成本中心 >D_!d@Z  
cost competitiveness 成本竞争力 Q(jIqY1Hf  
cost control 成本控制；成本管理 :aR_f`KMm  
cost convention 原值成本法；成本惯例 k-I
U}|Xz  
cost effectiveness 成本效益；经济效益 \[<8AV"E-'  
cost efficiency 成本效率 n'83P%x  
cost element 成本要素 `{H!V~42  
cost flow 成本流转 <lP5}F87  
cost input 投入资金 >!PCEw<i  
cost management information system 成本管理资料系统 p%-;hL!  
cost of an asset 资产成本 wUKt$_]``  
cost of borrowing 借贷成本 ;8g[y"I  
cost of capital 资本成本；资金成本 2#X>^LH  
cost of installation 安装费 
D2'J(  
cost of issue 招股费用；发行股份费用 U*\1d  
cost of living 生活费用 Zp+orc7  
cost of transmitting 传送费用 F7\nG}#s  
cost overrun 成本超支 7_`_iymR  
cost price 成本价格 >6gduD!6I  
cost price structure 成本价格结构 lyw)4;wt\  
cost to the revenue 政府收入的损失；政府减少的收入 gg@Ew4L&  
cost-benefit analysis 成本效益分析 I[KAW"  
cost-benefit study 成本效益研究 eE" *c>I  
cost-book company 以成本帐原则组成的公司 2`A\'SM'4  
cost-effectiveness analysis 成本效益分析 AA5UOg\jI  
costing 成本计算；成本计算法 Bpp(5  
costing and pricing policy 成本及定价政策 WDF6.i ?  
costing exercise 成本计算工作 ]F srk  
costing review 成本检讨 8TCbEPS@Q  
cost-of-living allowance 生活津贴 ZM_-g4[H  
cost-of-living index 生活指数；生活费用指数 FDTC?Ii O  
cost-plus pricing 成本加成定价法 $k^& X `  
cost-push inflation 成本推动的通货膨胀 =\gK<Xh  
cost-recovery basis 收回成本的原则 ^C~t)U  
cost-related charges 依成本而定的收费 ;aDYw [  
cost-related fee 依成本而定的收费 Q|7;Zsd:  
co-surety 共同担保人 mV.26D<c  
co-trustee 共同受托人 ntn ~=oL  
cotton futures 期棉 VLC=>w\,  
Council of SEHK 联交所理事会 22R ,  
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 >'v{o{k|C  
counterclaim 反申索 QeQ
xz1  
counterfoil 联页〔收据〕；存根〔支票〕；票根 z'}z4^35,  
counter-guarantee 反担保 @+hO,WXN  
counter-inflationary policy 反通货膨胀政策 b&!x.+d-z  
countersignature 副署签名；连署签名 9>ML;$T&  
country debt provisioning 债务国坏帐准备 P.3kcZ   
country of beneficial ownership 实益拥有国 P(B&*1X  
coupon 息票；赠券 B3Ws)nF"  
coupon rate 息票利率 /J!~0~F  
cover 保证金；承保范围；补仓 &XB1=b5  
cover note 临时保单 {CQI*\O  
cover short position 补仓；填平空仓 3^]Kd  
coverage 保额；承保范围 smPZ%P}P+c  
covered call 备兑认购期权 8*EqG5OP  
covered option 备兑期权 K<p
)-q  
covered warrant 备兑认股权证 9^@#Ua  
crash 狂泻；暴跌；崩溃 u(~(+1W  
creation of new heads and subheads 开立新总目及分目 4R&pb1eF  
credit 信用；信贷；信用证；贷项 ;eC8| Xz  
credit advice 贷项通知书 ,EH^3ODD  
credit agency 征信所；信用调查机关 /U=?D(>x  
Credit Agricole Indosuez 东方汇理银行 &X)^G#  
credit arrangement 信贷安排 <AB({(  
credit balance 贷方结余 5 ~YaXh^  
credit card 信用卡 HjT-5>I7f  
credit card scheme 信用卡计划 iz2;xa*  
Credit Commercial de France 法国商业银行 9n;6;K#  
Credit Committee 贷款委员会 v K!vA-7  
credit control 信贷管制 \xX'SB#.l  
credit conversion factor 信贷换算因数 MZ_dI"J,  
credit easing 放宽信贷 0>yuBgh  
credit exposure 信贷风险 89ab?H}/  
credit facility 信贷安排；信贷融通；信用透支 G3gEL)b*  
Credit Guarantee Scheme 信贷保证计划 yK w.69.  
credit item 贷项 vgN%vw pL  
credit limit 信贷限额 ]Q
KKtvN  
Credit Lyonnais 里昂信贷银行 ^`fqK4<  
Credit Lyonnais Hongkong (Finance) Limited 香港里昂财务有限公司 ~\u
?Nf~L  
credit rating 信贷评级 CUx[LZR7m  
credit rating agency 信贷评级机构 -|GX]jx(Y  
Credit Review Committee [Hong Kong Monetary Authority] 信贷检讨委员会〔香港金融管理局〕 m5lTf
 
credit risk 信贷风险 P"r7m  
credit sale 赊销；赊售 AizLzR$OG  
credit side 贷方 JxlZ,FF$@  
credit squeeze 信贷紧缩；收紧信贷 lz(}N7SLa  
credit to... 记入……帐目 zZiga q"  
credit to be given against tax 税款抵免 `FmRoMW9+  
credit transfer 信贷转帐；信用转帐 ~y1k2n  
credit union 储蓄互助社 oEsqLh9a|  
Credit Union League of Hong Kong 香港储蓄互助社协会 .Kssc lSD1  
creditor 债权人 [q~3$mjQ  
creditor's petition 债权人的呈请书 _aw49ag;  
creditworthiness 信誉；信用可靠程度 oI x!?,1
 
creeping inflation 爬行式通货膨胀；温和通货膨胀；渐升通胀 ]>,Lw=_[_  
criminal bankruptcy 刑事破产 ,Ofou8C6  
criminal bankruptcy order 刑事破产令 !$#8Z".{v{  
criminal bankruptcy petition 刑事破产呈请书 P.kf|,8L  
criterion for credit 授信原则 `FAZAC\  
critical path analysis 关键路线分析法；要径分析法 y>& s;  
cross rate 套价；套汇汇率；交叉汇率 ]Mj N)%hT  
cross-currency settlement risk 跨国货币结算风险 URMxCL^"  
crossed cheque 划线支票 %Ktlez:S  
crossed trade 交叉买卖；交叉盘买卖 ]?s^{  
Cross-Harbour Tunnel Passage Tax 海底隧道使用税 s:^Xtox/  
cross-holding 相互持股；交叉持股 MG4(,"c!  
cross-margining 跨市场保证金制度 6eW9+5oL  
cross-referencing system 相互参照系统 Z"E2ZSa0  
cross-subsidization 互相资助；互相津贴 c@{M),C~E  
Crown Agent 英联邦代办 IaGF{O3.  
crude activity rate 粗略经济活动率 59k-,lyU,  
crude econometric model 粗略计量经济模式 TJs~}&L  
culpable insider dealing 应受谴责的内幕交易 {#&j
W  
cum dividend 连股息 g]U!]  
cumulative appreciation 累积升值；累积增值 6bUcrw/# p  
cumulative deficit 累积赤字；累积亏损 :CG;:( |  
cumulative dividend 累积股息 43N=OFU  
cumulative financial position 累积财政状况 R?}<CjI  
cumulative realized investment 累积的已实现投资 S{zl<>+  
currency 货币 (ljoD[kZ  
currency adjustment factor 货币调整因子；币值调整因素 zI'c'X1,  
currency board arrangement “货币发行局”制度 D"X`qF6U7  
Currency Board Operations Sub-Committee 货币发行委员会 e.]k4K  
Currency Committee [Hong Kong Futures Exchange Limited] :YNXS;>)!  
货币委员会〔香港期货交易所有限公司〕 =8EGB\P  
currency crisis 货币危机 .p-T >  
currency denomination 货币面值 [W=6NAd  
currency futures 货币期货；外汇期货 >/y+;<MZ  
currency futures contract 货币期货合约；外汇期货合约 ig4mj47wJ  
currency in circulation 流通货币 DpQ:U5j  
currency matching 货币配对 [wcp2g3Px  
currency note 纸币；钞票 ;D}E/'=  
currency option 货币期权 w>&g'  
currency swap 货币掉期；货币互兑；货币互惠信贷 )<_:%oB  
currency warrant 货币认兑证；货币认股权证 wg|/-q-  
current account 往来帐户；支票户口；经常帐目 WR}<^ax  
current assets 流动资产 E*8).'S%k  
current domestic value 现行本地价格 4?l:.\fB:  
current liabilities 流动负债 XvkFP'%i/  
current market price 当时市价；现时市价 K b z|h,<  
current price 当时价格；现时价格 Z)G@ahOQ  
current price series 当时物价计算数列 77;|PKE /  
current year rules of assessment 当年度评税规则 `,)%<}  
cushion 缓冲；缓冲时限〔债券〕 M$2lK^2L  
cushion of liquid assets 流动资产缓冲额；速动资产缓冲额 @T~~aQFk  
custodian 保管人 r8Z} mvLM  
custodian trustee 保管受托人 'Jl73#3  
custody 保管 t#=FFQOt  
customer 客户 z_L><}H  
customer lending 客户贷款 B{cb'\C  
customer statement 客户对数单；客户结单 cB}6{c$_sW  
cut loss “斩仓”；减少损失 H`NT`BE  
cut margin “斩仓” Vn6]h|vm  
cut-off date 截止日期 #)( D_*  
cut-throat competition 割喉式竞争；恶性竞争 pxHJX2  
cycle of activity 活动循环；商业循环 iTJE:[W"y  
cyclical fluctuation 周期性波动 vSGvv43G  
cyclical inflation 周期性通货膨胀 _hi8mo  
cyclical nature of the economy 经济的周期性情况 `D0Hu!;
 
*w6(nG'M{  
D.A.H. Private Bank Limited安新私人銀行有限公司 _[S<Cb*1  
Dah Sing Bank Limited大新銀行有限公司 8J8@0  
Dah Sing Finance Limited大新

顶 ;g_<i_*x#  
*hkNJ  
知识太多了 zl@hg<n  
"[\),7&03  
要慢慢看 I=K|1  
谢谢斑竹了