一些有用的会计术语C

C:
B80odU&  
WR a+zii,  
calendar year figure 历年数字 M[K0t>ih  
call 催缴通知；认购期权 ;>Ca(Y2M  
call deposit 通知存款；活期存款 A}-&C  
call loan 短期同业拆借；通知贷款 \POnsM)+l  
call margin 补仓；追加保证金 \|~?x#aA  
call market 短期同业拆放市场 ^b"bRQqm  
call money 短期同业拆借；活期贷款 1O9p YW5J  
call option 认购期权；看涨期权 qqe2
,X?  
call price 赎回价格；提前赎回价 nQ642i%RQ  
call warrant 认购认股权证；回购认股权证 !)%>AH'  
callable share 可收回股份；可兑付股份 =F'M~3M   
called up share capital 已催缴股本 f#v#)Gp+  
Canadian Dollar [CAD] 加拿大元 98A(jsj  
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 Dr6s^}}~n  
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 g8,?S6\nMz  
cancellation price 取消费 =a9etF%B  
cap 上限 ~#x:z^U  
capital 资本；资金 z9M.e.
  
Capital Accord 《资本协定》 "brRME3  
capital account 资本帐；非经常帐 }. xrJ52Tz  
capital account commitment balance 资本帐承担额结余 SH vaV[C  
Capital Adequacy Directive [CAD] 《资本充足指引》 ;vJ\]T ml  
capital adequacy ratio [CAR] 资本充足比率 2Io6s'  
capital allowance 资本免税额 Ns2,hQFc  
capital alteration 资本变更 m4"N+_j  
capital and liabilities ratio 资本负债比率 $U>/i@D  
capital and liquidity requirement 资本与流动资金的规定 _hy{F%}  
capital appreciation 资本增值 ;+i'0$;*w  
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〕 l`b1%0y  
capital assets 资本资产 Uvh~B^6  
capital at risk 风险资本
={`CHCI  
capital base 资本基础；资金基础
BIV<ti$.  
capital charges 资本支出；资本费用 Y$`eg|$  
capital commitment 资本承担 I7fb}j`/  
capital contribution certificate 出资证明书 *#1y6^  
capital convergence 划一资本充足比率 rBD(2M  
capital cost 资本成本；建设成本；建设费用 2$ |]Vj*Zs  
capital cover 资本保证 3I"NI.>*  
capital deficit 资本亏绌；资本赤字 N-2([
v  
capital divided into shares 资本分成股份 FjZc#\^9  
capital element 资本因素；资本部分 V06CCy8n  
capital equipment 资本设备 `ke3+%uj o  
capital expenditure 资本开支；非经常开支 9c6czirwR^  
capital expenses 资本费用 J3e
:Y!  
capital financing 筹集资本；以非经常收入支付非经常开支的结算 /2;dH]o0  
capital flow 资金流量 E dn[c
H7  
capital formation 资本形成；集资 Xnv@H:$mxk  
capital formation figure 资本组合数字 (#6AKr9K  
capital fund 资本基金 +Qh[sGDdY  
capital gain 资本增益；资本增值 F$Im9T6  
capital gains tax 资本增值税 bVoU|`c  
capital goods 资本财货；资本货物 7}4'dW.  
capital grant 非经常补助金；非经常拨款；建设补助金 7G5y)Qb  
capital grant cycle 建设补助金周期 0n:?sFY>  
capital injection 注入资本；注资 TN35CaSmq  
capital input 投入资本 F{k$Atb?g/  
capital intensity 资本密集度 jt{9e:2%  
capital intensive 资本密集 >
Mvka;T]  
capital investment 资本投资 yiVG ]s  
Capital Investment Fund 资本投资基金 ~:>AR` 9G  
capital loss 资本损失 #:J:YMv  
capital maintenance 资本保值；资本保留 *@_u4T7|{  
capital market 资本市场；资金市场 {p`mfEE(  
capital market instrument 资本市场票据 Y?yo\(Cdx  
capital money 资本款项 e>l,(ql  
capital money subject to a trust 信托财产资本 i:o}!RZ>  
capital movement 资本流动 E *F*nd]K  
capital nature 资本性质 .,3Zj /  
capital outlay 资本支出 Y1{B c<tC  
capital portion 资本部分 -2F@~m|  
capital profit 资本利润 HA6G)x  
capital project 基本工程项目；非经常开支项目 .
yZm^&  
capital receipt 资本收入 QsiJ%O Q  
capital redemption 资本赎回 c$0_R;4/  
capital redemption business 资本赎回业务 P+<BOG|m  
capital redemption contract 资本赎回合约 ^0^( u  
capital redemption reserve 资本赎回储备 ,;_rIO"  
capital reduction 资本减缩；减资 egm)a   
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] XrF3kz!44  
股本削减计划〔香港联合交易所有限公司〕 A1^Ga5 B>  
capital repayment 偿还资本 VFv9Q2/.  
capital reserve 资本储备；后备资本 |G(1[RNu  
capital revenue 资本收益；非经常收入 ?c!:81+\  
capital spending 资本开支；资本支出；非经常开支 Dv&>*0B  
capital stock 股本 xS'zZ%?  
capital stock subscription 认缴股本；认购股本 F4Zn5&.)  
capital subsidy 建设津贴；基本建设津贴 i+f7  
capital subvention 非经常资助金 b~7Jh:%@;  
capital sum 资本额 1Cm~X$S.  
capital tax 资本税 s]U4B<q  
capital transfer tax 资本转移税 AZ[75>  
capital turnover 资本周转率 E&*: jDg  
capital value 资本价值 'b^l'KN:S  
capital works project 基本工程项目 Z@3l%p6V  
Capital Works Reserve Fund 基本工程储备基金 '>@4(=I  
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 LP:nba:  
capitalization 资本化；资本总额 |h}B{D  
capitalization of interest 利息化作本金 h T<n1q~  
capitalized interest 化作本金的利息 x(8n 9Q>  
capitalized loan 转作资本的贷款 >1 @Ltvm  
capitalized value 资本还原值；资本化价值 `
)32&\  
capitation grant 按人计算的补助金 ueDvMP  
captive insurance business 专属自保保险业务 St@l]u9  
car insurance 汽车保险 e}A&
V+  
Caribbean Development Bank 加勒比开发银行 <I;5wv  
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] B2 c@kru  
意大利嘉利堡银行 Py|;kF~![  
cartel 同业联盟；卡特尔 j{"z4Y4  
cartelized rates system 联营式利率制度 +$47v$p
 
cash 现金；现款 }j4
6L1T  
cash accounting system 现金会计制度 .WvlaPK  
cash acquisition 以现金投资所得的资产 P z ?m>>#  
cash allowance 现金津贴 38~PWKt  
cash assets 现金资产 %}q.cV  
cash at bank 银行现金；银行存款 V8hO8  
cash balance 现金结余 >3 l=*|9  
cash basis 现金收付制；收付实现制 %aU4,j^],o  
cash basis accounting 现金收付制会计；收付实现制会计 m9$a"$c  
cash bonus 现金红利 )6{< i5nJ\  
cash book 现金出纳帐；现金簿 Nt]qVwUm'Y  
cash client 现金客户 #;[Bl=3(  
cash commission rebate 现金回佣 
q-nER<  
cash compensation 现金补偿 G?`-]FMO  
cash contribution 现金承担额；现金分担额 ;+ azeW^  
cash cost 直接费用；现金成本 0VN7/=n|  
cash coupon 现金礼券 zB*euHIqZ  
cash credit 现金信贷 L@RIZu>ZW+  
cash deficit 现金赤字 hN   
cash deposit and withdrawal 现金收支 -v]Qhf&>  
cash disbursement journal 现金支出日记簿 )%mg(O8uL  
cash disbursement slip 现金支出传票；现金支出单 s)zJT  
cash flow 现金流量；银根 }`xdWY  
cash flow lending 流动现金放款；无抵押融资 _;hf<|c  
cash flow statement 现金流量表；现金流动表 OfTfNhpK  
cash flow surplus 现金流量盈余
5RF4]$zT  
cash in hand 库存现金；手头现金 0,_b)  
cash in till 备用现金 ESTM$k}X  
cash in transit 运送中现金；在运现金 }7ehF6  
cash input 投入现金 VO=!8Yx[  
cash input figure 现金投入数字 qP3q  
cash limit 现金支出限额；现金限额 [dB$U}SEj  
cash margin 现金保证金 K R,z^9  
cash market 现货市场；现金交易市场 O0T/#<Cn!  
cash offer 现金要约；现金补偿额 ~`qEWvPn  
cash payment 现金付款；现金支付 ^s&W>hTX:  
cash position 现金头寸 u%3i0BajY  
cash price 现金价格 5\bJR0I@  
cash receipts journal 现金收入日记簿 T%$jWndI  
cash receiving slip 现金收入传票；现金收入单 !^w E/  
cash settlement 现金结算 x5h~G  
cash surplus 现金盈余 DkD
oA;m  
cash with order 订货付现；凭票即付 k?*KnfVh!  
cashier's order 银行本票 "Y;}GlE  
cashier's order outstanding 未承兑的银行本票 `
!vUsM.d  
cash-limited subhead 有现金支出限额的分目 |4;UyHh  
cash-sweep 现金彩票活动 ST1'\Eo  
casual client “散客”；“散户” .5w azvA  
CCASS Depository 中央结算系统证券存管处 aJhxc<"e  
CCIC Finance Limited 中芝兴业财务有限公司 o(!@7Lqq  
cedant 分出者 "l7NWqfB  
ceding company 分出公司 aS84n.?vq  
ceding insurer 分出保险人 Io n~  
ceiling 上限 NBYH;h P  
ceiling price 最高限价 x|i_P|Z  
central bank 中央银行 k7@t{Cu0D&  
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 >Lft9e   
central banking 中央银行业务 d$t40+v  
central banking function 中央银行职能 DY\J[l<<  
Central Clearing and Custodian System 中央结算及托管系统 -TO\'^][X  
Central Clearing and Depository System 中央结算及存管系统 w_hHfZ9E  
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 ALc`t(..}A  
central clearing house 中央结算所 a0=

WfeT  
central clearing system 中央结算制度；集体交收系统 T 2F6)e  
central custody system 中央托管系统 ,WDX(  
central depository 中央存管处 n
hT-Ido  
central depository system 中央证券存管制度 v+G=E2Lh
v  
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 -F@L}|  
central rate 中央汇率；中心汇率 aC%&U4OS  
Central Registration Hong Kong Limited 香港中央证券登记有限公司 @n-r
-Q  
Central Tender Board 中央投标委员会 @WMA}\Cc  
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统；世达结算系统 k*?I>%^6#T  
centralized budgetary and payments system 集中预算及支付制度 !| #83  
centred 12-month moving average 十二个月定位移动平均数 Jrxz'9qRG  
certificate of approval 批准证明书 &@% $2O.3  
certificate of beneficial entitlement to property 资产权益证书 {pL+2%`~  
certificate of compliance 合格证明书；合约完成证明书 %}-?bHB1c  
certificate of deposit [CD] 存款证 G2Vv i[c  
certificate of exemption from estate duty 豁免遗产税证明书 P 43P]M2  
certificate of incorporation 公司注册证书；法团注册证书 0[Ht_qxb  
certificate of incorporation of registered trustees 注册受托人法团证书 3djC;*,9,  
certificate of indebtedness [CI] 负债证明书 xtfBfA  
certificate of insurance 保险证书 i,IB!x  
certificate of interest 权益证明书；息票 x/!5K|c  
certificate of means 资产证明书 gNYqAUG5  
certificate of participation 参与证明书 UC HZ2&  
certificate of payment of profits tax 缴付利得税证明书 oGa^/:6L  
certificate of preference 特惠税证 Hc^W%t~  
certificate of rateable value 应课差饷租值证明书 tM4Cx  
certificate of registration 登记证书；注册证明书 s{0aBeq  
certificate of satisfaction 清偿证明书 8NBT|N~N  
certificate of transfer 转让证明书 m3bCZ9iE  
certificate to bearer 不记名证明书 n_?tN\M  
certification 核证 3"N)xO-  
certification fee 核证费 \xv;sl$f  
certified cheque 经银行证明可兑现的支票 (o5j'2:.  
certified public accountant [CPA] 执业会计师 QnQOm""  
certified statement 经证明的报表 1rKy@9  
cessation of business 停业 M_g?<rK  
cession 分保 /D!;u]  
C.F. Finance Company Limited 浙一财务有限公司 M{g%cR0  
chance 机会；中彩机会 MN^Aw9U  
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 `d7n?|pD  
change of domicile 迁册 z2_6??tS/c  
change to estimates 修订预算 $5x ,6[&  
change to the approved estimates of expenditure 核准开支预算的变动 eI45PMP  
charge 费用；押记；抵押 '2^7-3_1  
charge number 税单号码 >P6BW  
charge on assets 资产的征税 7%f&M>/  
charge upon general revenue 从政府一般收入中拨款支付 0k)rc$eDF+  
chargeable 可予征收；应课税的 Q7Iw[=;\  
chargeable agreement for sale 可予征收印花税的买卖协议 fGhn+8VfX  
chargeable income 应课税入息 GZI`jS"lU  
chargeable normal trading receipt 应课税的一般营业收入 'k;rH!R  
chargeable profit 应课税利润 s\!>"J bAQ  
chargeable to tax 应课税 #$1Z
 
charged to... 记入……帐目 k:jSbbQ  
chargee 承押记人 4}+/F}TbJ5  
charge-holder 受押人 Od f[*  
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 7xRl9  
charging order 押记令 HY)-/  
chargor's right 押记人的权利 v~QHMg  
charitable donation 慈善捐款 HK`I\,K  
charitable trust 慈善信托 ZKHG!`X0  
charity property 慈善财产 pRkP~ZISU  
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 @)o^uU T  
charter 章程；特许权 fU=B4V4@  
charter of incorporation 成立章程 8Nu=^[qwQM  
chartered accountant 特许会计师 /xtq_*I1S  
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 I:K"'R^  
Chartered Institute of Public Finance and Accountancy [United Kingdom] {|I;YDA  
特许公共财政及会计学会〔英国〕 hGpv2>M  
charterer 承租人 )W/;=K  
Chase Manhattan Asia Limited 美国大通亚洲有限公司 cufH?Xg<  
Chase Manhattan Bank 美国大通银行 UMAgA!s  
chattels 实产 -py@DzK  
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 FEVEp  
Che Hsing Finance Company Limited 浙兴财务有限公司 PDs@?nz,  
check-and-balance system 制约平衡制度 QQWadVQo  
Chekiang First Bank Limited 浙江第一银行 pe^u
$YE  
cheque 支票 ns6(cJ^a  
Chiao Yue Finance Company Limited 侨裕财务有限公司 CHe>OreiS  
Chiba Bank, Ltd. 千叶银行 89r DyRJ;  
Chicago Board of Options Exchange 芝加哥期权交易所 dFKM 8_jH  
Chicago Board of Trade 芝加哥交易所 ^0/j0]O  
Chicago Mercantile Exchange 芝加哥商品交易所 0$,SF3K  
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 ZK>WW  
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 5[c^TJ3  
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 0PlO(",a  
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 w!fE;H8w6  
child allowance 子女免税额 |PC*=ykT3  
China & South Sea Bank Limited 中南银行 j4qJ.i  
China Affairs Committee [Hong Kong Futures Exchange Limited] %Dwk  
中国事务委员会〔香港期货交易所有限公司〕 w.[ "p9tc  
China concept stock 中国概念股 YW7b)uYf  
China Construction Bank 中国建设银行 >0"+4<72  
China Development Division [Stock Exchange of Hong Kong Limited] ^]TVo\,N  
中国发展科〔香港联合交易所有限公司〕 c%MW\qx  
China Economic News 《中国经济新闻》 <J^MCqp!v  
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 %
i5M77#Z  
China State Bank Limited 国华商业银行 \otWd  
Chinatrust Commercial Bank, Limited 中国信托商业银行 8ji_#og  
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 gLOEh6  
Chinese Bankers Club, Hong Kong 香港银行华员会 30SW\@  
Chinese Banks' Association 香港华商银行公会 Ytl4kaYS  
Chinese Gold and Silver Exchange Society 金银业贸易场 
9I4K}R  
Chinese New Year bonus 年奖；年终花红 rk #sy$  
chit fund 银会 BocSwf;v.  
Chiyu Banking Corporation Limited 集友银行有限公司 V#iPj'*   
Chiyu Finance Company Limited 集友财务有限公司 V,%=AR5
 
Cho Hung Finance Limited 朝兴金融有限公司
S:OO0<W  
choses in action 无形动产；据法权产 6_FE4RR[  
chronological book 序时帐簿 r,h%[JKM  
Chubu Securities Finance Company 中部证券金融公司 >r!|sC  
Chung Khiaw Bank Limited 崇侨银行 RJd(~1  
Chung Nan Finance Company Limited 中南财务有限公司 Ymg|4
%O@  
Chuo Trust & Banking Co., Ltd. 中央信托银行 )c)vTZy  
Chuo Trust Asia Limited 中央信托亚洲有限公司 s,]z[qB#$  
Citibank, N.A. 万国宝通银行 }hhGu\  
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 Y\No4w ^|d  
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务（香港）有限公司 , GP?amh  
Citicorp International Limited 万国宝通国际有限公司 k7T`bYv  
civil debt 民事债项 neLAEHV  
Civil Service Pension Reserve Fund 公务员退休金储备基金 >U[j]V]  
claim 申索；索偿；债权 Eea*s'  
claim equalization fund 申索平衡基金 Dy:|g1>  
claim for refund of property tax 申请发还物业税 FY#C.mL  
claim of debt 债权申索 sG F aL  
claim on bank 对银行的债权 ]x(!&y:h  
claim to dividend 摊还债款申索 {0WHn.,2Y  
claimant 申索人；索偿人 $42{HFGq  
claims statistics 申索统计数字 ;IZwTXu!S  
class of insurance business 保险业务类别 c}2jmwq  
class of property 财产类别 T
(U_  
claw-back 递减率 `~By)?cT_>  
clearance cost 清拆成本 /w}u3|L$  
clearing 结算；票据交换；清算 ~5}*
d  
clearing account 结算帐户 De'_SD|=  
clearing and settlement system 结算和交收系统 L6|oyf  
clearing balance 结算差额 ppVHLrUh  
clearing bank 结算银行 ;EP:
o%r  
clearing cheque 交换支票 w|K'M?N14  
clearing house 结算所；票据交换所 oYH^_V  
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 ,Ge
"anO  
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 z?R|Ok  
clearing member 结算会员 !WQ-=0cm  
Clearing Members' Fund 结算会员基金 oYm[V<nIl  
clearing participant 结算参与者 nH[yJGZYSA  
clearing rebate 结算费用的回佣 pSdI/Vj'=  
Clearing Rules [SEHK Options Clearing House Limited] @eKec1<  
《结算规则》〔联交所期权结算所有限公司〕 ddJe=PUb  
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 /7Cc#P6  
Clerk to the Board of Review 税务上诉委员会书记 :%,:"  
client 客户；委托人；当事人 #ML%ij 1  
client agreement 客户协议 ]H+8rY%+  
client confidentiality 客户保密的责任 ,)Znb=  
client money 客户款项 4\8+9b\9"  
client statement 客户结单 1cpiHZa  
clients fund 客户资金 !ug8SAOaz/  
close 结算；收市；收盘 5>D>% iaHv  
close a position 平仓；轧平头寸 Q7jb'y$ozO  
close company 股份不公开的公司 h7lDHIQf  
close higher 收市时价位较高 BHU6t<G  
close lower 收市时价位较低 KUlp"{a`,K  
close mixed 收市时荣辱互见 3sy (vC  
close of exchange 交易所停市 {Tq_7,8  
close of financial year 财政年度终结 V{/?FO?E  
close out 平仓 a%/9v"}  
close out a long position 平长仓 $QLcH;+7t  
close out a short position 平空仓 kuszb~`zPY  
close steady 收市时价格稳定 /<|%yE&KhJ  
close the gap 弥补差距 *zbNd:i9  
closed position 平仓 uxvqMgR  
closed-end investment corporation 股份固定的投资公司 +0nJ  
close-out price 抛售价格 dMv=gdY  
closing account 决算帐户 EyJJ0  
closing balance 期终结余；收市结余 (X\@t-8  
closing price 收市价；收盘价 JfLqtXF[&"  
closing quotation 收市价；收市行情 A$Hfr8w1u  
closing rate 收市汇价；收盘汇率 R{
<kW9!  
closing transaction 平仓交易 Q ayPo]O  
clothing levy 成衣税 jaII r06  
club deposit 零存整付存款 OEA&~4&{7  
Code of Aid 《资助则例》 'vbsvT  
Code of Banking Practice 《银行营运守则》 }ppN k:B  
Code of Best Practice [Stock Exchange of Hong Kong Limited] <Tzrj1"Q3  
《最佳应用守则》〔香港联合交易所有限公司〕 5\:^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〕 -*Xa3/kQ  
Code of Conduct for Persons Registered with the Securities and Futures Commission *x@Onj  
《证券及期货事务监察委员会注册人操守准则》 .WA-&b_  
code of practice 实务守则；经营守则；执业守则 CQF:Rnb  
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 8lvV4
yb  
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 g+vv
a"  
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》  mHdA2  
Code on Pooled Retirement Funds 《集资退休基金守则》 i&bA2p3+d  
Code on Share Repurchases [Share Repurchase Code] S&Zm0Ku  
《公司购回本身股份守则》〔《股份购回守则》〕 v_+{'F  
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 @E7DyU|  
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 Z'`<5A%;  
co-debtor 共同债务人 0l)~i''  
co-financing scheme 共同融资计划 jnO9j_CY  
cognizance 证明令 6F!+T=  
coin 硬币 zy/@ WFPE  
coin replacement programme 硬币取缔计划 a*lh)l<KV  
coin set 套装硬币 pjKWtY@=X  
coinage 硬币 `VA"vwz  
Coinage Security Fund 硬币发行基金 wh$sn
:J  
cold call 主动与准客户接触 iVhJ t#_b  
collapse in prices 价格下泻；价格下挫；价格暴跌 >E;uU[v)I  
collateral 抵押品 \A 2r]  
collateral bond 担保债券 K[YI4pt7  
collateral loan 抵押贷款 kCWV r  
collateral security 附属抵押品 y-'$(x
 
collection 征收；收取 :~"CuB/  
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 g:g\>@Umo  
collection of betting duty 收取博彩税 -$,TMqM  
Collection Office [Inland Revenue Department] 收税处〔税务局〕 q9KHmhUD  
collective consumption 集体消费 fIn
b[  
Collector 收税主任 0L2F[TN  
Collector of Rates 差饷征收官 DR5\45v  
Collector of Stamp Revenue 印花税署署长 36}?dRw#p  
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 yj 3cyLXw  
combined surplus 合并盈余 lA| 5E?  
combined visible and invisible trade account 有形及无形贸易合并帐目 oK6tTK  
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 ?GKb7Oj  
commemoration coin 具纪念性的硬币 >)fi^  
commencement of winding-up 清盘开始 q/4J.jL  
commerce and industry sub-index 工商分类指数 SoW9p^HJ  
commercial activity 商业活动 [M]  
commercial bank 商业银行 =upeRY@u5  
Commercial Bank Act of Norway 《挪威商业银行法》 u^@f&BIG]:  
Commercial Banks Law 《商业银行法》 X9v.1s,  
commercial borrowing 商业借款 > kGGR  
Commercial Code of Japan 《日本商法》 '\l"   
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 "jeb%k  
commercial invoice 商业发票 j/323Za+  
commercial letter of credit 商业信用证 `uv2H$  
commercial loan 商业贷款；商业放款 W#9BNKL  
commercial paper 商业票据 tU}h~&M  
commercial paper market 商业票据市场 @K  &GJ  
commercial registry 商业登记处 B3pCy~*5  
commercial return 商业回报 o |{5M|nD  
commercial sale 商业销售 \tf<B\oa  
commercialization 商品化 !`Fx
a4i>  
commercially viable 具商业利益；有利可图 >K_(J/&p  
Commerzbank AG 西德商业银行 [_R~%Yh+'E  
commission 佣金；委员会 ,k +IPkN+  
Commission des Operations de Bourse of France 法国证券事务监察委员会 !,wIQy_e4  
commission house 佣金行；代办行 o5Dk:Bw  
commission payable 须付的佣金 x[FJgI'r  
commission rebate 佣金回扣 lHN5Dr  
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 sXLq*b?  
Commissioner of Banking 银行监理专员〔银监专员〕 ^bGNq X  
Commissioner of Estate Duty 遗产税署署长 LM:vsG  
Commissioner of Inland Revenue 税务局局长 ]R+mKUZ9  
Commissioner of Insurance 保险业监理专员 {2O1"|s ,  
Commissioner of Rating and Valuation 差饷物业估价署署长 /hr7NT{e%v  
commitment 承担；已承担的开支；承担额；承担项目 hQ,ch[j'  
commitment fee 承诺费 }*M6x;t  
Committee of the Hong Kong Association of Banks 香港银行公会委员会 7Od -I*bt  
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 'F+C4QAq  
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 [<lHCQXJ/  
Committee on Payment System [Hong Kong Monetary Authority] Go5J%&E9  
支付系统委员会〔香港金融管理局〕 TH%Qhv\]  
Committee on Unit Trusts [Securities and Futures Commission] ;v}GJ
<3  
单位信托委员会〔证券及期货事务监察委员会〕 j$M h+5  
Commodities Dealers' Deposit Fund 商品交易商按金基金 [+rfAW>p}  
Commodities Trading Commission 商品交易事务监察委员会 U$O\f18  
commodity 商品 m ifxiV  
commodity classification 商品分类法 \r/rBa\  
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 ? ^0:3$La  
commodity dealer 商品交易商 Z)I+@2  
commodity exchange 商品交易所 [g7L&`f9  
Commodity Exchange Compensation Fund 商品交易所赔偿基金 g;H=6JeG/  
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 Lu?C-$a C  
commodity flow method 商品流动法；商品流通法 .p<:II:6  
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 
nD_GL  
commodity futures contract 商品期货合约 |U:k,YH  
commodity market 商品市场 r<9Iof4  
commodity tax 商品税 j@n)kPo,1  
commodity trading adviser 商品交易顾问 L O}@dL  
commodity trading adviser's representative 商品交易顾问代表 f}o\*|k_|  
commodity trading advisory contract 商品交易顾问合约 td(li.,  
commodity warrant 商品期权证 >~''&vdsk\  
commodity-based investment 以商品为基础的投资 AHD=<7Rs  
common fund 共同基金 T:27r8"Rh  
common property 分权共有财产 W>${zVu  
common share 普通股 %^?fMeI|Y  
common stock 普通股 Y@;CF  
Commonwealth Bank of Australia 澳洲联邦银行 &C`Gg<  
Commonwealth Development Corporation 英联邦发展公司 E(*0jAvO[z  
Commonwealth Finance Ministers Conference 英联邦财长会议 J?*1*h   
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 *D'22TO[[!  
Commonwealth income tax 英联邦入息税 9&$y}Y  
Commonwealth Preference 英联邦特惠制 -WY<zJ  
communal property 公有财产；公有产业 7o7)0l9!  
communication expenses 通讯费用 ew>XrT=Zm  
Community Preference 欧共体特惠制 ()Y~Q(5ji  
commutation of pension 退休金的折算 z 9vInf@M  
commuted gratuity 折算酬金 3U<cWl@  
commuted pension gratuity 经折算的退休酬金 OSRp0G20k\  
Companies Act [United Kingdom] 《公司法令》〔英国〕 dcDyK!zz"  
Companies Handbook 《上市公司手册》 !8TlD-ZT/  
companies inspector 公司检查员 MUaq7B_>  
Companies Liquidation Account 公司清盘帐户 prWk2_D;*  
Companies Ordinance: Information to be Included in a Rights Issue Prospectus K?6jXJseb  
《公司条例：供股章程须载有的资料》 eQ$Y0qH1E  
Companies Ordinance: Information to be Included in Prospectuses Regarding the Valuation of Land and Buildings 《公司条例：招股章程须载列有关土地或建筑物的评估的资料》 !44/sr'  
Companies Registration Officer 公司注册主任 6LvW?z(J  
Companies Registry 公司注册处 Lm iOhx  
Companies Registry Trading Fund 公司注册处营运基金 0CZ:Bo[3  
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 t;|@o\  
Company Formation and Enforcement Division [Companies Registry] Xc=Y  
公司成立及条例执行部〔公司注册处〕 MU($|hwiL  
company in which the public are substantially interested 由公众拥有相当权益的公司 _('=b/  
company limited by guarantee 担保有限公司 .e
S<Dbku<  
company limited by shares 股份有限公司 ST|x23|O]  
company register 公司登记册 ~k"=4j9  
company registration fee 公司注册费 piJu+tUy  
company with limited liability 有限法律责任的公司 ~Q Oe##  
company's memorandum 公司组织章程 F|IAiE  
company's reserve 公司储备 @D]5civm_  
comparative advantage 比较优势；比较利益 ^ sOQi6pL  
compensation 补偿金；赔偿 &xU[E!2H%  
Compensation Committee [Stock Exchange of Hong Kong Limited] ZJnYIK  
赔偿委员会〔香港联合交易所有限公司〕 `"Jj1O@  
compensation from insurance 保险赔偿 S-a]j;U  
compensation fund 赔偿基金 kDEXN  
compensation fund levy 赔偿基金征费 x,'(5*  
compensation rate 补偿率 &u]8IEv}u  
Compensation Review Committee 赔偿检讨委员会 } +TORR?  
compensation scheme 赔偿计划 a
[>/h3  
compensation trade 补偿贸易 Q0)#8Rc
m  
compensation value 补偿值 gt\E`HB8E  
compensatory payment 补偿付款 3$9s\<j  
competition and pricing strategy 竞争与定价策略 O\ GEay2  
competitive edge 竞争优势 l3{-z4mw  
competitive price 具竞争力的价格 ?U%qPv:  
competitive tender 竞争性投标 >1.X*gi?-  
Compliance Committee [Stock Exchange of Hong Kong Limited] dph{74Dc  
监察委员会〔香港联合交易所有限公司〕 '3R`lv   
component of expenditure 开支组成部分 $By<$  
Composite Consumer Price Index 综合消费物价指数 8^kGS-+^  
composite index 综合指数 M-$%Rzl_  
composite rating 综合评级 lXx=But  
composite return form 综合报税表 ^6jV_QM#  
Composite Securities and Futures Bill 《证券及期货综合条例草案》 mu\6z_e  
composite tax return 综合报税表 ]V[q(-Jk  
composition 组合成分；债务重整协议 ,cXD.y  
composition of earnings 收益组合成分 =%BSKSG.  
compound increase 复合增加率；复合增长率 a]$1D!Anc  
compound interest 复利 jrCfW
a}z  
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 Ja|5 @  
comprador note 买办票据 pf]xqhL  
comprador order 买办付款令票 ]l;o}+`G  
comprehensive income tax 综合所得税 m~w[~flgZ  
comptroller 审计主任 A9[ F  
compulsory liquidation 强制清盘 R#s)r  
compulsory winding-up 强制清盘 E7WK (  
computation 计算；计算表 >Ifr [  
computational procedure 计算方法 ]>W6 bTK  
computer audit programme 电脑审计程序；电脑核数程序 C+*d8_L  
concentrated position 集中持仓量 B~?*?Z'  
concentration risk 资金集中风险；集中融资风险 kS%Ydy#:'  
concept stock 概念股 6{@w="VT  
concession 特许权；宽减措施；优惠 5u,{6  
concession contract 特许经营权合约 1;JEc9#h  
concessionary rate 优惠率 l94b^W}1)W  
concordat 协定；契约；国际监管条约 1ufp qqk  
condition 条件 J9..P&c\  
conditional endorsement 附有条件的背书 ISzqEi  
conditional offer 有条件要约 $6#CqWhI  
conditional sale agreement 有条件售卖协议 L,HhbTRca  
conditions of tender 投标章程 Je';9(
ZK  
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》 gl~ecc  
conduct of business standard 业务操守准则 Z< 1  
Confidentiality Understandings 保密谅解文件 rbul8(1h  
confirmation letter 确认书 Z@yW bjE7Z  
confirmation of mail transfer 信汇证明书 3>3Kwc~E  
Confirmation of Payment 已缴税证明书 D+#E-8  
confirmed letter of credit 保兑信用证 *-#&K\  
confirming bank 保兑银行 .zr-:L5{  
confiscation order 没收令 $6qh| >z.  
connected transaction 关连交易 gLb`p
Co/  
consensus capitalism 共识资本主义 2ElJbN#  
conservative investor 保守投资者 ~b(i&DVK  
consideration 代价；对价；约因 ;RH;OE,A  
consideration issue [listing method] 代价发行〔上市方式〕 2my_;!6T[  
consideration other than cash 现金以外的代价 8mCxn@yV  
consignee 收货人；代售人 EHSlK5bD,  
consignment 托运；寄售 OP;v bZ  
consignor 付货人；托运人；寄售人 _Mi5g_  
consolidated account 综合帐目 2kqup)82e  
consolidated account expenditure 综合帐目开支 q'+)t7!  
consolidated balance sheet 综合资产负债表 7( #:GD  
consolidated cash deficit 综合现金赤字 T*I{WW  
consolidated cash surplus 综合现金盈余 ]q\b,)4 e  
consolidated enterprises sectorial index 综合企业分类指数 <c*FCblv  
consolidated net earnings 综合净收益；综合净盈利 4aug{}h("  
consolidated net profit 综合净利润；综合纯利 w3N[
9w?1  
consolidated policy 综合保单 0}<|7?  
consolidated price 综合价格 3t.l5m Rg5  
consolidated profit and loss account 综合损益帐；综合损益表 Z3%}ajPu[  
consolidated public sector expenditure 公营部门综合开支 #^#PP
O  
consolidated revenue account 综合收入帐 CVDV)#JA  
consolidated shareholders' fund 综合股东资金 36.Z0Z1'F>  
consolidation of shares 股份合并 ke!?BZx  
consolidation period 巩固期；“牛皮靠稳”阶段；大涨后的调整期 'Oxy$U   
consortium company 财团公司 XUrXnz|>  
consortium loan 银团贷款 PG2:~$L0  
constant dollar figure 固定币值 (|F*vP'  
constant market price 固定市价 '"`IC\N^  
constant price 固定价格 c& <Fr[AK  
constant price series 固定物价计算数列 dLH(D: `  
constant rate 固定比率 Upx G@b  
constituent stock 成分股 sm9k/(-
 
constitution 章程；组织章程 nz%DM<0$  
construction output 建造产出量 %J#YM'g  
constructive trust 法律构定信托 G3C~x.(f
 
consultant accountant 顾问会计师 "RedK '7g  
consultant's fee 顾问费 /9 3
M*b  
Consultation Paper on Proposed Regulation on Share Margin Financing ;:iY)}  
《监管股票按贷财务的建议谘询文件》 8bxfj<O,  
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability -Mip,EO  
《有关联交所检讨董事资格的程序的谘询文件》 P=qa::A  
consumer behaviour 消费者行为 >3ZFzh&OYQ  
Consumer Council 消费者委员会 f}6s Q5  
consumer credit financing operation 消费者信贷业务 o5d%w-'  
consumer demand 消费者需求 tE.FrZS  
consumer durables 耐用消费品 .b_)%jd x  
consumer expenditure 消费开支 y@1+I~@  
consumer goods 消费品 >d@&2FTO  
consumer market 消费市场 uMUBh 80,L  
consumer price 消费物价 9X[kEl  
Consumer Price Index [CPI] 消费物价指数 u\a#{G;Z  
Consumer Price Index (A) 甲类消费物价指数 q~ tz? T_  
Consumer Price Index (B) 乙类消费物价指数 "_P;2N6  
Consumer Price Index Classification System 消费物价指数分类法 0*VWzH   
Consumer Price Index Report 《消费物价指数月报》 q$p%ZefZ  
Consumer Price Index series 消费物价指数系列 ) g0%{dfJ  
consumer price inflation 消费物价上涨 Y$o<6[7  
Consumer Representative Action Fund 消费者集体诉讼基金 z__EYh  
consumer sentiment 消费意欲 4Xgg%@C  
consumer spending 消费开支；消费支出 >1s* at/h  
consumption expenditure 消费开支 >/{@C  
consumption pattern 消费模式 w2Us!<x  
consumption product 消费产品 &]V.S7LC#  
consumption tax 消费税 7Sf bx~48  
contango 交易延期费；延期交割费；期货溢价 H[m:0eF'5  
contingencies warrant 紧急拨款令；应急支款授权书 2uzW+D6J  
contingency 应急费用；意外开支准备金 f0A{W/0n  
contingency allowance 应急准备金 'SO %)B  
contingency sum 应急费用；意外开支准备金 lvdf^b/ j  
contingent assets 或有资产 Ha(c'\T(\  
contingent debt 或有债权；待确定债务 f< ia(
d  
contingent interest 待确定的权益 i
mo$-}A  
contingent liabilities 或有负债 #TeG-sFJg@  
contingent profit 或有利润 ]"r&]qx7  
contingent right 或有的权利 B#exHf8  
continue to hold a deposit 继续持有存款 w2;eh]k  
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 ]5mnew  
continuing rent 连续租金 Jlri*q"hE  
continuing trustee 留任受托人 6wPaJbRtaM  
continuous licensing system 长期持牌制度 EH$1fvE  
Continuous Net Settlement System [CNS System] 持续净额交收系统 tW.9yII  
contra account 对销帐户 26e]`]!SU  
contra flow 资金回流 i=ea ?eT`  
contra item 对销项目 {mm)ay|M  
contra transfer 对销转拨 Bz^jw>1b  
contract 合约 C'G/AU  
contract for difference 差价合约 \<.+rqa!  
contract for service 服务合约 63^O|y\W8  
contract for settlement 平仓合约 >l]Xz*HE  
contract note 成交单据 \jh'9\  
contract of copartnery 合伙合约 >/g#lS 5  
contract of indemnity 弥偿合约 %!]@J[*1  
contract of insurance 保险合约 wHzEMwY_  
contract of reinsurance 再保险合约 !-ok"k0,u  
contract price 合约价格 6rh5h:  
contracting party 订约人；立约人；缔约国 \"qY"V  
contractual agreement 合约协议 Vl5`U'^qx  
contractual commitment 合约承担 b v G/|U  
contractual joint venture 合约式联营企业 t 4PK}>QW  
contractual mutual fund 合约互惠基金 bhID#&  
contractual right 合约权利 nx@=>E+a  
contractual savings fund 合约储蓄基金 g~ZvA(`  
contributed surplus 实缴资本盈余 pyH:#5  
contribution 出资；供款；捐款；分担款项 \O}E7-  
contribution account 供款帐户 g
=39C
>  
contribution to gross domestic product 在本地生产总值中所占比率 X]'{(?Ch  
contribution to investment 出资额 T,7Y7c/3V  
contribution to pension fund 退休金供款 _7<FOOM%8y  
contributor 供款人；出资人；捐助人 D~biKrg?=  
contributory 分担人 [6pD  
contributory scheme 供款计划 pN!}UqfI-  
contrived cessation of business 有预谋的停业 'ZT^PV\  
control 控制权；控制；管制 1Y/s%L  
control of a company 公司的控制权；公司控股权 :X0k]p  
control of business 业务的控制权 %WSo b@f8  
controlled company 受控制公司 s&A} h  
controller 控制人；控权人；会计长 mi ik%7>W  
controller of an authorized institution 认可机构控权人 B,<da1(a  
controlling company 控股公司 %9w::hav  
controlling interest 控制权益；控股权益 C^3 <={  
controlling officer 管制人员 1cx
rH+N  
controlling officer's report 管制人员报告 lAi6sPG)0  
controlling shareholder 控股股东；持有控股权的股东 j:<n+:HC  
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》 *Y,x|F  
conventional lending 传统放款；常规放款 U(a#@K!H  
conversion 兑换；换算；转换〔证券〕 +lm{Olm'^  
conversion factor 换算因数 4F)-"ck  
conversion of stock 公债的转换 .)RzT9sg  
conversion rate 兑换率；换算率；转换价格〔证券〕 vo`2\R.  
convertibility 可兑性；兑换性；自由兑换 %Da8{%{`Pc  
convertibility undertaking 兑换保证 Mx&&0#;r  
convertible 可兑换；可换股 t'VV>;-RO=  
convertible currency 可兑换货币 YHkn2]^#A  
convertible debenture 可转换债权证 !i{aMxUP  
convertible loan stock 可转换股的债权股额 Z LB4m`  
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 OPwtV9%  
conveyance 转易；转易契；财产转让证书 .}^g!jm~h  
conveyance of property 财产转让 ao%NK<Lt  
conveyance on sale 售卖转易契 OSlvwH%(EE  
conveyancing fee 业权转易费 Hx#;Z  
conveyancing scale charges 物业转易收费标准 ?!;7:VIE  
cooling-off period 冷静期 AB=daie  
co-owner 共同拥有人；分权共有人 ;LcVr13J/  
co-partner 共同合伙人 _XG/Pp)  
co-partnership 共同合伙 XDsx3Ws  
Copenhagen Stock Exchange 哥本哈根证券交易所 esHg'8?U  
core capital 核心资本 0F]>Jby  
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons i8`Vv7LF  
《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》 M|6A0m#Q  
Core Principles for Effective Banking Supervision [Basle Committee] [.m`+  
《有效监管银行业的主要原则》〔巴塞尔委员会〕 Yb+yw_5  
cornering “夹仓”；轧空；囤积居奇 \
wo?47+=  
corporate borrower 借款公司；借款机构 >[MX:Yh  
corporate business 公司企业；公司业务 `)` n(B  
Corporate Communications Department [Stock Exchange of Hong Kong Limited] n.T&}ZPz\v  
企业传讯部〔香港联合交易所有限公司〕 ,#Iu 7di  
corporate customer 公司客户 EwuO&q  
corporate dealer 公司交易商 >XK PTC5H  
Corporate Finance Division [Securities and Futures Commission] @*OZx9  
企业融资部〔证券及期货事务监察委员会〕 @<&5J7fb  
Corporate Finance (D.T.C.) Limited 协联财务有限公司 Q
7  
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 (mgS"zPS  
corporate governance 公司管治 |y&*MTfV4L  
corporate income tax 公司所得税 Z8zmHc"IH  
corporate investment adviser 公司投资顾问 ]or>?{4g  
corporate member 法团会员；公司会员〔香港联合交易所有限公司〕 [p{#XwN  
corporate plan 公司计划 s8wmCzB~  
corporate practice 执业法团 61.Brp.eP  
corporate profits tax 公司利得税 J!0DR4=Xi  
corporate savings 公司储蓄 !6BW@GeF]  
corporate service tax 公司服务税 :ZTc7}  
corporate signature 法团的签名 :axRoRg  
corporation 法团；公司 |s"nM<ZNZ  
corporation bond 公司债券 F5?m6`g?  
corporation stock 公司股证；地方债券〔英国〕 EKA#|^Q:NX  
corporation tax 公司税 cVubb}ou  
correction phase of stock market 股市调整期 ,u!*2cWN  
Correctional Services Industries Suspense Account 惩教工业暂记帐 G;&-\0>W  
corrective affidavit 修正遗产申报誓章 1KMLG=  
correspondent bank 代理银行 y&Mr=5:y  
Cosmos Finance Limited 宇宙财务有限公司 +g` 'J$  
cost 成本；费用；价格 v 0 }
@  
cost centre 成本中心 n1JRDw"e$$  
cost competitiveness 成本竞争力 hn^<;av=  
cost control 成本控制；成本管理 sp#p8@Cj  
cost convention 原值成本法；成本惯例 e}Cif2#d~  
cost effectiveness 成本效益；经济效益 >ZPsjQuf"  
cost efficiency 成本效率 )Gj8X}DM  
cost element 成本要素 i;NUAmx  
cost flow 成本流转 |o{:ZmzM  
cost input 投入资金 L$9.8W  
cost management information system 成本管理资料系统 s~>d:'k7|  
cost of an asset 资产成本 0ZBJ~W  
cost of borrowing 借贷成本 M:-.o  
cost of capital 资本成本；资金成本 |zR8rqBX;  
cost of installation 安装费 3 DDML,  
cost of issue 招股费用；发行股份费用 vI2^tX9  
cost of living 生活费用 j/>$,   
cost of transmitting 传送费用 p<zSJLN  
cost overrun 成本超支 \Kl+ 5%L  
cost price 成本价格 %<E$,w>
 
cost price structure 成本价格结构 e<
=cdze  
cost to the revenue 政府收入的损失；政府减少的收入 [onGNq?#  
cost-benefit analysis 成本效益分析 lp<g\  
cost-benefit study 成本效益研究 vV[eWd.o6M  
cost-book company 以成本帐原则组成的公司 ;ado0-VQi'  
cost-effectiveness analysis 成本效益分析 T^w36}a  
costing 成本计算；成本计算法 LJ*q1 ;<E  
costing and pricing policy 成本及定价政策 86(I^=  
costing exercise 成本计算工作 <<(wa j  
costing review 成本检讨 IIg^FZ*]_  
cost-of-living allowance 生活津贴 LNrX;{ Z  
cost-of-living index 生活指数；生活费用指数 MZlk0o2  
cost-plus pricing 成本加成定价法 9/hrjItV  
cost-push inflation 成本推动的通货膨胀 OlAs'TE^  
cost-recovery basis 收回成本的原则 Q?3Gk%T0[  
cost-related charges 依成本而定的收费 Qk\A c  
cost-related fee 依成本而定的收费 \=uKHNP?#  
co-surety 共同担保人 "ul {d(K3  
co-trustee 共同受托人 ]3VI|f$$  
cotton futures 期棉 <1FC%f/  
Council of SEHK 联交所理事会 E0u~i59Z  
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 D[^m{ 9_  
counterclaim 反申索 D$bIo"  
counterfoil 联页〔收据〕；存根〔支票〕；票根 hv8P4"i v  
counter-guarantee 反担保 %%NlTE8*  
counter-inflationary policy 反通货膨胀政策 -sw  .  
countersignature 副署签名；连署签名 \<y`!"c  
country debt provisioning 债务国坏帐准备 Fe]B&n  
country of beneficial ownership 实益拥有国 x*?x=^I{  
coupon 息票；赠券 Rn{iaM2Y<  
coupon rate 息票利率 : y5<go8e  
cover 保证金；承保范围；补仓 kBYNf =  
cover note 临时保单 Hj:r[/  
cover short position 补仓；填平空仓 oN{Z+T :  
coverage 保额；承保范围 O) WCW<p  
covered call 备兑认购期权 XLAN Np%E  
covered option 备兑期权 I3,= 0z  
covered warrant 备兑认股权证 @r#v[I  
crash 狂泻；暴跌；崩溃 .Jt[(;  
creation of new heads and subheads 开立新总目及分目 $/.zm;D  
credit 信用；信贷；信用证；贷项 lD"(MQV@0  
credit advice 贷项通知书 uM_#  
credit agency 征信所；信用调查机关 O>^C4c!  
Credit Agricole Indosuez 东方汇理银行 P5 K' p5}#  
credit arrangement 信贷安排 *tgnYa[l  
credit balance 贷方结余 | \'rP_I>  
credit card 信用卡 W6"v)Jc>_  
credit card scheme 信用卡计划 KcK>%%  
Credit Commercial de France 法国商业银行 VwOW=4`6  
Credit Committee 贷款委员会 Svc|0Ad&  
credit control 信贷管制 SILQ  
credit conversion factor 信贷换算因数 UVw~8o9s  
credit easing 放宽信贷 pcT:]d[1)  
credit exposure 信贷风险 `t_W2y
  
credit facility 信贷安排；信贷融通；信用透支 0TGLM#{  
Credit Guarantee Scheme 信贷保证计划 >S'17D  
credit item 贷项 +RnkJ* l  
credit limit 信贷限额 J(c{y]`J  
Credit Lyonnais 里昂信贷银行 YN`H BFH  
Credit Lyonnais Hongkong (Finance) Limited 香港里昂财务有限公司 A-4h  
credit rating 信贷评级 cfcim.jB  
credit rating agency 信贷评级机构 _Y
8hb!#(  
Credit Review Committee [Hong Kong Monetary Authority] 信贷检讨委员会〔香港金融管理局〕 ^@qvl
%j  
credit risk 信贷风险 Y}uCP1v  
credit sale 赊销；赊售 \|E^v6E%0  
credit side 贷方 AgFVv5  
credit squeeze 信贷紧缩；收紧信贷 7b<je=G6PA  
credit to... 记入……帐目 ai nG6Y<O`  
credit to be given against tax 税款抵免 =|I>G?g-  
credit transfer 信贷转帐；信用转帐 |lJX 3  
credit union 储蓄互助社 \>CYC|  
Credit Union League of Hong Kong 香港储蓄互助社协会 @6mBqcE'?  
creditor 债权人 d!:6[7X6  
creditor's petition 债权人的呈请书 xZ4~Oo@@_'  
creditworthiness 信誉；信用可靠程度 Z00+!Tnd  
creeping inflation 爬行式通货膨胀；温和通货膨胀；渐升通胀 P?t"jKp'  
criminal bankruptcy 刑事破产 jBU4F~1y  
criminal bankruptcy order 刑事破产令 P@,nA41,j  
criminal bankruptcy petition 刑事破产呈请书 KuMF^0V%c  
criterion for credit 授信原则 |1b
_3?e  
critical path analysis 关键路线分析法；要径分析法 kAu+zX>S+  
cross rate 套价；套汇汇率；交叉汇率 pek%08VSEU  
cross-currency settlement risk 跨国货币结算风险 wi4=OU1L)a  
crossed cheque 划线支票 1RK=,Wx  
crossed trade 交叉买卖；交叉盘买卖 ?r?jl;A&  
Cross-Harbour Tunnel Passage Tax 海底隧道使用税 UN zlN  
cross-holding 相互持股；交叉持股 -5T=:2M  
cross-margining 跨市场保证金制度 sVJ!FC  
cross-referencing system 相互参照系统 c05%iv  
cross-subsidization 互相资助；互相津贴 rk7QZVE  
Crown Agent 英联邦代办 R,|d`)T  
crude activity rate 粗略经济活动率 G(~;]xNW+  
crude econometric model 粗略计量经济模式 r8,romE$  
culpable insider dealing 应受谴责的内幕交易 nWMmna.5  
cum dividend 连股息 x\J#]d.  
cumulative appreciation 累积升值；累积增值 /\H>y  
cumulative deficit 累积赤字；累积亏损 LE*h9((  
cumulative dividend 累积股息 aj?a^}X  
cumulative financial position 累积财政状况 'JNElXqrv  
cumulative realized investment 累积的已实现投资 {W]=~*w  
currency 货币 ]79:yMD~ba  
currency adjustment factor 货币调整因子；币值调整因素 ox%9Ph  
currency board arrangement “货币发行局”制度 N_pJk2E  
Currency Board Operations Sub-Committee 货币发行委员会 zOGU8Wg  
Currency Committee [Hong Kong Futures Exchange Limited] ^_
kJKM,  
货币委员会〔香港期货交易所有限公司〕 4H|(c[K;  
currency crisis 货币危机 xj[(P$,P  
currency denomination 货币面值 xia|+  
currency futures 货币期货；外汇期货 ap{
2$k ,  
currency futures contract 货币期货合约；外汇期货合约 O9g{+e`  
currency in circulation 流通货币 :%sXO  
currency matching 货币配对 J,zO2572u  
currency note 纸币；钞票 s%2v3eb  
currency option 货币期权 L5qwWvbT  
currency swap 货币掉期；货币互兑；货币互惠信贷 -.T&(&>^  
currency warrant 货币认兑证；货币认股权证 %/YcL6o(  
current account 往来帐户；支票户口；经常帐目 XK: 9r{r{  
current assets 流动资产 M?[h0{^K  
current domestic value 现行本地价格 5vw{b
?  
current liabilities 流动负债 ^|TG$`M(w
 
current market price 当时市价；现时市价 xCYE B}o9r  
current price 当时价格；现时价格 $d,0=Ci  
current price series 当时物价计算数列 lhtZaU~V  
current year rules of assessment 当年度评税规则 c wOJy>  
cushion 缓冲；缓冲时限〔债券〕 $*kxTiG!
7  
cushion of liquid assets 流动资产缓冲额；速动资产缓冲额 I(9R~q  
custodian 保管人 "h|'}7p  
custodian trustee 保管受托人 9Ffp2NW`;  
custody 保管 _z54Ycr4H  
customer 客户 C#H:-Q&  
customer lending 客户贷款 !vk|<P1  
customer statement 客户对数单；客户结单 mWyqG*-Hb  
cut loss “斩仓”；减少损失 XXh6^@H=  
cut margin “斩仓” H_0/f8GwnG  
cut-off date 截止日期 *FmTy|  
cut-throat competition 割喉式竞争；恶性竞争 8X I?  
cycle of activity 活动循环；商业循环 P(;?kg}0  
cyclical fluctuation 周期性波动 VwEb7v,^0\  
cyclical inflation 周期性通货膨胀 -CRraEXf8  
cyclical nature of the economy 经济的周期性情况 x ul]m*Z  
IXb}AxBf  
D.A.H. Private Bank Limited安新私人銀行有限公司 =&},;VOh  
Dah Sing Bank Limited大新銀行有限公司 \4AM*lZ  
Dah Sing Finance Limited大新

顶 MCT'Nw@A  
[|lB5gi4t!  
知识太多了 0v]?6wX  
l$YC/bP  
要慢慢看 VL[kJi   
谢谢斑竹了