一些有用的会计术语C

C: PD
4E&k  
KYN{iaj  
calendar year figure 历年数字 }FVX5/.'  
call 催缴通知；认购期权 g7i6Yj1  
call deposit 通知存款；活期存款 
l0)uu4|  
call loan 短期同业拆借；通知贷款 #m>mYp8E.5  
call margin 补仓；追加保证金 wYG0*!Vj  
call market 短期同业拆放市场 \>k+Oyj  
call money 短期同业拆借；活期贷款 7i/Cax  
call option 认购期权；看涨期权
BZ9iy~  
call price 赎回价格；提前赎回价 "dTXT  
call warrant 认购认股权证；回购认股权证 Q8i6kf!  
callable share 可收回股份；可兑付股份 {c;3$  
called up share capital 已催缴股本 dW68lVWq_  
Canadian Dollar [CAD] 加拿大元 l-EQh*!j  
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 T(F8z5s5  
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 =ndKG5  
cancellation price 取消费 W^f#xrq>  
cap 上限 TVA1FD
 
capital 资本；资金 O6]~5&8U.  
Capital Accord 《资本协定》 gG>>ynn  
capital account 资本帐；非经常帐 AF6'JxG7  
capital account commitment balance 资本帐承担额结余 ba13^;fm#  
Capital Adequacy Directive [CAD] 《资本充足指引》 g!
ww;_  
capital adequacy ratio [CAR] 资本充足比率 cK&oC$[r-  
capital allowance 资本免税额 =@o}  
capital alteration 资本变更 %\0 Y1!Hw  
capital and liabilities ratio 资本负债比率 KHtY +93  
capital and liquidity requirement 资本与流动资金的规定 AAcbY;  
capital appreciation 资本增值 I"4B1g  
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〕 Ip0q&i<6  
capital assets 资本资产 |e\%pfZ  
capital at risk 风险资本 Lw`\J|%p  
capital base 资本基础；资金基础
ej+!|97M  
capital charges 资本支出；资本费用 3I+pe;  
capital commitment 资本承担 C+5nft6:  
capital contribution certificate 出资证明书 1S.~-K*X  
capital convergence 划一资本充足比率 ':3KZ4/C  
capital cost 资本成本；建设成本；建设费用 FQ%mNowuj  
capital cover 资本保证 lDeWs%n  
capital deficit 资本亏绌；资本赤字 !=:c8V  
capital divided into shares 资本分成股份 _rd{cvdR  
capital element 资本因素；资本部分 -}@9lhS,  
capital equipment 资本设备 CCV~nf  
capital expenditure 资本开支；非经常开支 Rd)QVEk>SD  
capital expenses 资本费用 tUQ)q  
capital financing 筹集资本；以非经常收入支付非经常开支的结算 d/1XL[&  
capital flow 资金流量 s9iM hCu|  
capital formation 资本形成；集资 S

J5kA`  
capital formation figure 资本组合数字  s25012  
capital fund 资本基金 |+;"^<T)l  
capital gain 资本增益；资本增值 2B7&Ll\>  
capital gains tax 资本增值税 )Yml'?V"  
capital goods 资本财货；资本货物 e+wd>iiB  
capital grant 非经常补助金；非经常拨款；建设补助金 zu#o<6E{  
capital grant cycle 建设补助金周期 D3PF(Wx  
capital injection 注入资本；注资 0N.*c  
capital input 投入资本 jTnu! H2o  
capital intensity 资本密集度 @^Oww(I  
capital intensive 资本密集 -bwl~3ZTi  
capital investment 资本投资 '#PT C,0UJ  
Capital Investment Fund 资本投资基金 uZ+<  
capital loss 资本损失 zlfm})+G  
capital maintenance 资本保值；资本保留 1*f
A>v  
capital market 资本市场；资金市场 RulIzv  
capital market instrument 资本市场票据 &,zeBFmc  
capital money 资本款项 rzu^br9X  
capital money subject to a trust 信托财产资本 AN@Vos Cu  
capital movement 资本流动 0NxaQ`\  
capital nature 资本性质 (Gcl,IW  
capital outlay 资本支出 cc[w%jlA#  
capital portion 资本部分 yWzTHW`)Mr  
capital profit 资本利润 &>o)7H];  
capital project 基本工程项目；非经常开支项目 :R)IaJ6)  
capital receipt 资本收入 DI_mF#5q  
capital redemption 资本赎回 amRtFrc|  
capital redemption business 资本赎回业务 W4<}w-AoEp  
capital redemption contract 资本赎回合约 *q RQN+%  
capital redemption reserve 资本赎回储备 'g#GUSXfj  
capital reduction 资本减缩；减资 {% P;O ?  
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] YdFCYSiS  
股本削减计划〔香港联合交易所有限公司〕 z2V!u\It  
capital repayment 偿还资本 D)5wGp  
capital reserve 资本储备；后备资本 VI?[8@*Z  
capital revenue 资本收益；非经常收入 "q$M\jK#V  
capital spending 资本开支；资本支出；非经常开支  X_lNnk  
capital stock 股本 nB.p}k  
capital stock subscription 认缴股本；认购股本 ]arP6iN+  
capital subsidy 建设津贴；基本建设津贴 !duR7a  
capital subvention 非经常资助金 EO5Vg  
capital sum 资本额 gP3[=a"\  
capital tax 资本税 )Ii=8etdv  
capital transfer tax 资本转移税 zy|hf<V  
capital turnover 资本周转率 >97N $  
capital value 资本价值 =["GnL*!0  
capital works project 基本工程项目 [Mi~4b  
Capital Works Reserve Fund 基本工程储备基金 {T.VB~C  
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 ?CIa)dhu  
capitalization 资本化；资本总额 &~i1 @\]  
capitalization of interest 利息化作本金 *4ID$BmO  
capitalized interest 化作本金的利息 (<h,R@:  
capitalized loan 转作资本的贷款 /W9=7&R0  
capitalized value 资本还原值；资本化价值 jAu/] HZx  
capitation grant 按人计算的补助金 c&Dy{B!  
captive insurance business 专属自保保险业务 ps2C8;zT  
car insurance 汽车保险 @bZb#,n]  
Caribbean Development Bank 加勒比开发银行 PJ'l:IU  
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] L,i-T:Z~=  
意大利嘉利堡银行 }sFHb[I &  
cartel 同业联盟；卡特尔 IoC,\$s,  
cartelized rates system 联营式利率制度 FQ5# v{  
cash 现金；现款 4 QWHGh"  
cash accounting system 现金会计制度 R$q:Ct  
cash acquisition 以现金投资所得的资产 m*1=-"P  
cash allowance 现金津贴 R&?p^!`%  
cash assets 现金资产 i[B%:q:&  
cash at bank 银行现金；银行存款 ^#nAS2w7U  
cash balance 现金结余 j'Fni4;  
cash basis 现金收付制；收付实现制 ^dro*a,  
cash basis accounting 现金收付制会计；收付实现制会计 /#tOi[0[  
cash bonus 现金红利 U-@\V1;C  
cash book 现金出纳帐；现金簿 t4h* re+  
cash client 现金客户 B#=dz,}  
cash commission rebate 现金回佣 k20tn ew  
cash compensation 现金补偿 |K]tJi4fz  
cash contribution 现金承担额；现金分担额 dQ<EDtap  
cash cost 直接费用；现金成本 ^Kn}{m/3Y  
cash coupon 现金礼券 hQ9VcS6=gD  
cash credit 现金信贷 j:0z/gHp$  
cash deficit 现金赤字 `sSI;+  
cash deposit and withdrawal 现金收支 k]Yd4CC2  
cash disbursement journal 现金支出日记簿 E11"uWk`  
cash disbursement slip 现金支出传票；现金支出单 CGQ`i  
cash flow 现金流量；银根 NOvN8.K%  
cash flow lending 流动现金放款；无抵押融资 i]P]o)  
cash flow statement 现金流量表；现金流动表 Na4\)({  
cash flow surplus 现金流量盈余 0VPa=AW  
cash in hand 库存现金；手头现金 d2pVO]l YZ  
cash in till 备用现金 ZPXxrmq%  
cash in transit 运送中现金；在运现金 s\@
!J.Da  
cash input 投入现金 hUqIjcuL4  
cash input figure 现金投入数字 5( 3tPbm{  
cash limit 现金支出限额；现金限额 GE|V^_|i  
cash margin 现金保证金 vV%w#ULxE~  
cash market 现货市场；现金交易市场 L9T|*?||  
cash offer 现金要约；现金补偿额 _s^sZ{'2_  
cash payment 现金付款；现金支付 'h$1vT  
cash position 现金头寸 T5ol2  
cash price 现金价格 :p89J\  
cash receipts journal 现金收入日记簿 _f/6bpv  
cash receiving slip 现金收入传票；现金收入单 biQDupTz  
cash settlement 现金结算 sq_ f[!  
cash surplus 现金盈余 OF}vY0oiw?  
cash with order 订货付现；凭票即付 z&w@67 >j  
cashier's order 银行本票 aPRF  
cashier's order outstanding 未承兑的银行本票 d+8Sypv^4*  
cash-limited subhead 有现金支出限额的分目 zhS\|tI  
cash-sweep 现金彩票活动 n;[d{bU  
casual client “散客”；“散户” [S4<bh!  
CCASS Depository 中央结算系统证券存管处 uT_bA0j
K  
CCIC Finance Limited 中芝兴业财务有限公司 lwSA!W  
cedant 分出者 k/>k&^?  
ceding company 分出公司 Z<`QDBN"4  
ceding insurer 分出保险人 3qP!
 (*  
ceiling 上限
f mf(5  
ceiling price 最高限价 YH@^6Be9  
central bank 中央银行 +d<o2n4!  
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》  eGjEO&$  
central banking 中央银行业务 fnB[b[  
central banking function 中央银行职能 :M3Fq@w=  
Central Clearing and Custodian System 中央结算及托管系统 *&XOzaVU  
Central Clearing and Depository System 中央结算及存管系统 g/eE^o~;  
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕  Hi#hf"V  
central clearing house 中央结算所 R,8;GS42  
central clearing system 中央结算制度；集体交收系统 +Y-Gp4"  
central custody system 中央托管系统 RK< uAiU  
central depository 中央存管处 >HyZ~M  
central depository system 中央证券存管制度 V3 2F  
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 $/K<hT_  
central rate 中央汇率；中心汇率 ?
g}G#j  
Central Registration Hong Kong Limited 香港中央证券登记有限公司 ,VI2dNst\  
Central Tender Board 中央投标委员会 6YNd;,it>p  
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统；世达结算系统 U&GSMjqg  
centralized budgetary and payments system 集中预算及支付制度 voiWf?X  
centred 12-month moving average 十二个月定位移动平均数 5y0N }}  
certificate of approval 批准证明书 f]Xh7m(Gh  
certificate of beneficial entitlement to property 资产权益证书 UZz/v#y~  
certificate of compliance 合格证明书；合约完成证明书 `fS$@{YI_  
certificate of deposit [CD] 存款证 zt6GJz1q  
certificate of exemption from estate duty 豁免遗产税证明书 Kqm2TMO]>V  
certificate of incorporation 公司注册证书；法团注册证书 y2KR^/LN|Y  
certificate of incorporation of registered trustees 注册受托人法团证书 @kd`9Yw  
certificate of indebtedness [CI] 负债证明书 :>f}rq  
certificate of insurance 保险证书 /@ m]@  
certificate of interest 权益证明书；息票 A{MMY{K3  
certificate of means 资产证明书 z#m ~}  
certificate of participation 参与证明书 \(C6|-:GY  
certificate of payment of profits tax 缴付利得税证明书 UyENzK<%u  
certificate of preference 特惠税证 ~6DaM!  
certificate of rateable value 应课差饷租值证明书 &sJ-&7YZ  
certificate of registration 登记证书；注册证明书 mb,\wZ  
certificate of satisfaction 清偿证明书 vhvFBx0  
certificate of transfer 转让证明书 }Y:V&4DW  
certificate to bearer 不记名证明书 %g:6QS|  
certification 核证 shKTj5s?  
certification fee 核证费 $Y,y~4I  
certified cheque 经银行证明可兑现的支票 h/k00hD60  
certified public accountant [CPA] 执业会计师 1 8%+ Hy=  
certified statement 经证明的报表 GCZx-zD~>  
cessation of business 停业 9eBD)tnw  
cession 分保 3N257]  
C.F. Finance Company Limited 浙一财务有限公司 Lcb5^e?'Q  
chance 机会；中彩机会 Y7BmW+  
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 zcGmru|k  
change of domicile 迁册 TophV}@B`  
change to estimates 修订预算 >cJix 1  
change to the approved estimates of expenditure 核准开支预算的变动 u.;l=tzz  
charge 费用；押记；抵押 VkFMr8@|  
charge number 税单号码 cDS\=Bf  
charge on assets 资产的征税 u:.w/k%+  
charge upon general revenue 从政府一般收入中拨款支付 -Gy=1W`09  
chargeable 可予征收；应课税的 >e^bq/'  
chargeable agreement for sale 可予征收印花税的买卖协议 R"W5R-  
chargeable income 应课税入息 |yS  %  
chargeable normal trading receipt 应课税的一般营业收入 2DUY4Ti  
chargeable profit 应课税利润 HA$Xg j  
chargeable to tax 应课税 0RgE~x!hI  
charged to... 记入……帐目 F_G .$aCc  
chargee 承押记人 fJOwE g|  
charge-holder 受押人 $7"
Y/9Y  
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 0
nbY~j$A=  
charging order 押记令
(@m/j2z  
chargor's right 押记人的权利 bb
M^J  
charitable donation 慈善捐款 w p\-LO~  
charitable trust 慈善信托 Qp7h|<  
charity property 慈善财产 LI*=T   
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 \#4mPk_"  
charter 章程；特许权 fqjBor}  
charter of incorporation 成立章程 Me79:+d  
chartered accountant 特许会计师 S4\a"WYg  
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 oR7[[H.4  
Chartered Institute of Public Finance and Accountancy [United Kingdom]  <2N{oK.  
特许公共财政及会计学会〔英国〕 JR8|!Of@B  
charterer 承租人 'i',M+0>jC  
Chase Manhattan Asia Limited 美国大通亚洲有限公司 hjyM xg;Q?  
Chase Manhattan Bank 美国大通银行 By waD?  
chattels 实产 %_."JT$v{  
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 k3K*{"z  
Che Hsing Finance Company Limited 浙兴财务有限公司 q #mBNe62p  
check-and-balance system 制约平衡制度 =p^$>o  
Chekiang First Bank Limited 浙江第一银行 1w~PHH`~  
cheque 支票 ?Z2`8]-E  
Chiao Yue Finance Company Limited 侨裕财务有限公司 Unvl~lm6  
Chiba Bank, Ltd. 千叶银行 3\2%i6W6  
Chicago Board of Options Exchange 芝加哥期权交易所 Ge_fU'F  
Chicago Board of Trade 芝加哥交易所 Bm
Kf%:l}  
Chicago Mercantile Exchange 芝加哥商品交易所 @^T~W^+  
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 p#).;\M   
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 rY6x):sC  
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 >"8;8Ev  
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 :s6aFiz  
child allowance 子女免税额 !B 4zU:d  
China & South Sea Bank Limited 中南银行 Fei5'  
China Affairs Committee [Hong Kong Futures Exchange Limited] $C.a@gm  
中国事务委员会〔香港期货交易所有限公司〕 Mgr?D  
China concept stock 中国概念股 "\i H/  
China Construction Bank 中国建设银行 U0t|i'Hx  
China Development Division [Stock Exchange of Hong Kong Limited] fcxg6W'  
中国发展科〔香港联合交易所有限公司〕 P0yDL:X[  
China Economic News 《中国经济新闻》 v^ "qr?3V  
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 BBM[Fy37!}  
China State Bank Limited 国华商业银行 ,`JYFh M  
Chinatrust Commercial Bank, Limited 中国信托商业银行 sC.b'1P  
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 Q7rBc wm5  
Chinese Bankers Club, Hong Kong 香港银行华员会 qCg<
g  
Chinese Banks' Association 香港华商银行公会 u$yXuFj/  
Chinese Gold and Silver Exchange Society 金银业贸易场 R\|,GZ!`+  
Chinese New Year bonus 年奖；年终花红 1~t.2eUG  
chit fund 银会 ]XU4nNi  
Chiyu Banking Corporation Limited 集友银行有限公司 HdN5zl,q  
Chiyu Finance Company Limited 集友财务有限公司 |Fe[RGi+8  
Cho Hung Finance Limited 朝兴金融有限公司 y_X jY  
choses in action 无形动产；据法权产 aX`uF<c9  
chronological book 序时帐簿 V:w%5'^3  
Chubu Securities Finance Company 中部证券金融公司 $m;`O_-T  
Chung Khiaw Bank Limited 崇侨银行 y{/7z}d  
Chung Nan Finance Company Limited 中南财务有限公司 0KnL{Cj   
Chuo Trust & Banking Co., Ltd. 中央信托银行 M^[;{p2uZ  
Chuo Trust Asia Limited 中央信托亚洲有限公司 _tJt eDRY  
Citibank, N.A. 万国宝通银行 ]L97k(:Ib  
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 hH 5}%/vF  
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务（香港）有限公司 o`QNZN7/}  
Citicorp International Limited 万国宝通国际有限公司 x(._?5  
civil debt 民事债项 w+/`l*  
Civil Service Pension Reserve Fund 公务员退休金储备基金 pd:7K'yaw  
claim 申索；索偿；债权 "h#R>3I1)  
claim equalization fund 申索平衡基金 g:z<CSIq/  
claim for refund of property tax 申请发还物业税 A+="0{P  
claim of debt 债权申索 -Y@tx fu-  
claim on bank 对银行的债权 9Q=VRH:  
claim to dividend 摊还债款申索 n1J u=C  
claimant 申索人；索偿人 kh9'W<tE  
claims statistics 申索统计数字 u Jqv@GFv  
class of insurance business 保险业务类别 &EqLF  
class of property 财产类别 ZA+dtEE=f9  
claw-back 递减率 uG^CyM>R`  
clearance cost 清拆成本 ^#d\HI  
clearing 结算；票据交换；清算 i+h*<){X  
clearing account 结算帐户 iI{L>  
clearing and settlement system 结算和交收系统 Hl`OT5pNf  
clearing balance 结算差额 `*Yw-HL  
clearing bank 结算银行 UB.1xcI  
clearing cheque 交换支票 UxL*I[z5  
clearing house 结算所；票据交换所 4d`YZNvZW/  
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 qFD ZD)K  
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 3Rc*vVnI  
clearing member 结算会员 )[ A-d(y=  
Clearing Members' Fund 结算会员基金 (iX
8YP$%  
clearing participant 结算参与者 !gve]>M  
clearing rebate 结算费用的回佣 &cL1 EQ(  
Clearing Rules [SEHK Options Clearing House Limited] z~#;[bER  
《结算规则》〔联交所期权结算所有限公司〕 3Do0?~n  
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 >x{("``D0y  
Clerk to the Board of Review 税务上诉委员会书记 )GkJ%o#H2  
client 客户；委托人；当事人 T9 /;$6s*  
client agreement 客户协议 cc|W1,q  
client confidentiality 客户保密的责任 5E\.YqdV  
client money 客户款项 C3}:DIn"w  
client statement 客户结单 >G:Q/3jh  
clients fund 客户资金  !BsQJ_H  
close 结算；收市；收盘 c,4~zN8Ou  
close a position 平仓；轧平头寸 -g@!\{  
close company 股份不公开的公司 m<h%BDSzr{  
close higher 收市时价位较高 Z^_qXerjP  
close lower 收市时价位较低 !?nbB2,  
close mixed 收市时荣辱互见 hyH[`wiq  
close of exchange 交易所停市 ysz =Xw  
close of financial year 财政年度终结 m+0yf(w  
close out 平仓 dymq Z<  
close out a long position 平长仓 .\ ;'>qy  
close out a short position 平空仓 qD{1X25O  
close steady 收市时价格稳定 5tYo! f  
close the gap 弥补差距 (-gomn  
closed position 平仓 h^SWb91"G  
closed-end investment corporation 股份固定的投资公司 `gX|q3K\s  
close-out price 抛售价格 {V6&((E8  
closing account 决算帐户 #7i*Diqf9  
closing balance 期终结余；收市结余 )i~AXBt}  
closing price 收市价；收盘价 iApq!u,  
closing quotation 收市价；收市行情 &Q3Fgj  
closing rate 收市汇价；收盘汇率 ,AP0*Ln  
closing transaction 平仓交易 eX+36VG\  
clothing levy 成衣税 w*-42r3,'  
club deposit 零存整付存款 }|.<EkA  
Code of Aid 《资助则例》 |-Uh3WUE6  
Code of Banking Practice 《银行营运守则》 J#I RbO)  
Code of Best Practice [Stock Exchange of Hong Kong Limited] +/ZIs|B4,z  
《最佳应用守则》〔香港联合交易所有限公司〕 i>YS%&O?  
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〕 F_Y]>,U  
Code of Conduct for Persons Registered with the Securities and Futures Commission /'s
v7hg+  
《证券及期货事务监察委员会注册人操守准则》 w\)K0RN  
code of practice 实务守则；经营守则；执业守则 3YHEH\60^  
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 ib=)N)l  
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 Dh8ECy5k<*  
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 gQ_<;'m)2  
Code on Pooled Retirement Funds 《集资退休基金守则》 )2&3D"V  
Code on Share Repurchases [Share Repurchase Code] tm+*ik=x|  
《公司购回本身股份守则》〔《股份购回守则》〕 pey=zR!  
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 h} `v0E  
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 l=E86"m  
co-debtor 共同债务人
A7%d  
co-financing scheme 共同融资计划 lU{)%4e`  
cognizance 证明令 n9B5D:.G  
coin 硬币 +V4)><  
coin replacement programme 硬币取缔计划 PVIOe}N  
coin set 套装硬币 QTy=VLk43  
coinage 硬币 -G(me"Cu  
Coinage Security Fund 硬币发行基金 .nPOjwEx&Y  
cold call 主动与准客户接触 JOJ.79CT  
collapse in prices 价格下泻；价格下挫；价格暴跌 #EH=tJgO|J  
collateral 抵押品 BU:;;iV8  
collateral bond 担保债券 0P$1=oK  
collateral loan 抵押贷款 8A#,*@V[  
collateral security 附属抵押品 ~CNB3r5R  
collection 征收；收取 P([!psgu  
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 5#GMp  
collection of betting duty 收取博彩税 kelBqJ-,p  
Collection Office [Inland Revenue Department] 收税处〔税务局〕 j%6p:wDl  
collective consumption 集体消费 ]SQ+r*a  
Collector 收税主任 fx;rMGa  
Collector of Rates 差饷征收官 )x6&Y  
Collector of Stamp Revenue 印花税署署长 Q
P(0  
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 y98FEG#S}  
combined surplus 合并盈余 (VeK7cU  
combined visible and invisible trade account 有形及无形贸易合并帐目 =\<NTu  
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 }9^:(ty2A  
commemoration coin 具纪念性的硬币 1SExlU  
commencement of winding-up 清盘开始
7kLurv  
commerce and industry sub-index 工商分类指数 )ros-dp`  
commercial activity 商业活动 LCivZ0?|X  
commercial bank 商业银行 v\:AOY'  
Commercial Bank Act of Norway 《挪威商业银行法》 \n{#r`T  
Commercial Banks Law 《商业银行法》 uj8saNu  
commercial borrowing 商业借款 Z[#8F&QV!m  
Commercial Code of Japan 《日本商法》 I~&*^q6 |  
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 2P"643tz  
commercial invoice 商业发票 LKM018H>  
commercial letter of credit 商业信用证 \lbH   
commercial loan 商业贷款；商业放款 74([~Qs _M  
commercial paper 商业票据 `=(<!nXJx  
commercial paper market 商业票据市场 C m:AU;  
commercial registry 商业登记处 bBi>BP=  
commercial return 商业回报 %p 6Ms  
commercial sale 商业销售 s~Eo]e  
commercialization 商品化 2u]G]:ml  
commercially viable 具商业利益；有利可图 Wd'}YbC  
Commerzbank AG 西德商业银行 vFUp$[  
commission 佣金；委员会 &]TniQH  
Commission des Operations de Bourse of France 法国证券事务监察委员会 > "hP  
commission house 佣金行；代办行 hk?i0#7W  
commission payable 须付的佣金 HZ9>4G3  
commission rebate 佣金回扣 {y"Kn'1  
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 JLd%rM\m  
Commissioner of Banking 银行监理专员〔银监专员〕 nE]rPRU}[  
Commissioner of Estate Duty 遗产税署署长 YuhfPa  
Commissioner of Inland Revenue 税务局局长 .
q2r!B  
Commissioner of Insurance 保险业监理专员 S)EF&S(TC  
Commissioner of Rating and Valuation 差饷物业估价署署长 <V^o.4mOg>  
commitment 承担；已承担的开支；承担额；承担项目 WSozDNF!'f  
commitment fee 承诺费 lV'?X%  
Committee of the Hong Kong Association of Banks 香港银行公会委员会 1K/HVj+'.  
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 (-S^L'v62v  
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 ;mpYcpI  
Committee on Payment System [Hong Kong Monetary Authority] /we]i1-9  
支付系统委员会〔香港金融管理局〕 lat5n&RP Y  
Committee on Unit Trusts [Securities and Futures Commission] n.l#(`($4  
单位信托委员会〔证券及期货事务监察委员会〕 /`m*PgJ  
Commodities Dealers' Deposit Fund 商品交易商按金基金 ;Rv WF )  
Commodities Trading Commission 商品交易事务监察委员会 o(tJc}Mh+(  
commodity 商品 @fA{;@N  
commodity classification 商品分类法 CbZ;gjgY*  
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 vAM1|,U  
commodity dealer 商品交易商 lf-.c$.>  
commodity exchange 商品交易所 6.]~7n  
Commodity Exchange Compensation Fund 商品交易所赔偿基金 H'i\N?VL  
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 #w''WOk@ZG  
commodity flow method 商品流动法；商品流通法 f>Rux1Je4  
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 x_3B) &9  
commodity futures contract 商品期货合约 &$XTe2  
commodity market 商品市场 ?l~qb]._  
commodity tax 商品税 :Quep-:fy<  
commodity trading adviser 商品交易顾问 #H6YI3 `G  
commodity trading adviser's representative 商品交易顾问代表 )xVf3l pQ  
commodity trading advisory contract 商品交易顾问合约 lW"0fZ_x'E  
commodity warrant 商品期权证 ~C{:G;Iy0  
commodity-based investment 以商品为基础的投资 VP!4Nob  
common fund 共同基金 ,#XXwm ^I  
common property 分权共有财产 f}yRTR GJv  
common share 普通股 @G;9eh0$  
common stock 普通股 ZY<RNwu  
Commonwealth Bank of Australia 澳洲联邦银行 jTS8 qu  
Commonwealth Development Corporation 英联邦发展公司 k;cIEEdZD  
Commonwealth Finance Ministers Conference 英联邦财长会议 iY>P7Uvvz  
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 >)D=PvGlmp  
Commonwealth income tax 英联邦入息税 4Q!
%16 P  
Commonwealth Preference 英联邦特惠制 Yz;7g8HI  
communal property 公有财产；公有产业 8Y-*rpLy  
communication expenses 通讯费用 &B5&:ib1D  
Community Preference 欧共体特惠制 `a52{Wa  
commutation of pension 退休金的折算 R?1Z[N  
commuted gratuity 折算酬金 v{$?Ow T/u  
commuted pension gratuity 经折算的退休酬金 ^Zvb3RJg  
Companies Act [United Kingdom] 《公司法令》〔英国〕 a=W%x{  
Companies Handbook 《上市公司手册》 Lv@WI6DM  
companies inspector 公司检查员 UIU Pi gd  
Companies Liquidation Account 公司清盘帐户 dA~_[x:Z  
Companies Ordinance: Information to be Included in a Rights Issue Prospectus nP[Z6h  
《公司条例：供股章程须载有的资料》 KC"S06  
Companies Ordinance: Information to be Included in Prospectuses Regarding the Valuation of Land and Buildings 《公司条例：招股章程须载列有关土地或建筑物的评估的资料》 Rk5#5R n  
Companies Registration Officer 公司注册主任 kB?/_a`]  
Companies Registry 公司注册处 1>[#./@  
Companies Registry Trading Fund 公司注册处营运基金 Ep(xlHTv  
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 mxEe -q  
Company Formation and Enforcement Division [Companies Registry] .<vXj QE  
公司成立及条例执行部〔公司注册处〕 _#
Hd2h  
company in which the public are substantially interested 由公众拥有相当权益的公司 >NPK;Vu  
company limited by guarantee 担保有限公司 .,6o):  
company limited by shares 股份有限公司 HT/!+#W.  
company register 公司登记册 ,8zJD&HMx  
company registration fee 公司注册费 i%!<9D~n  
company with limited liability 有限法律责任的公司 [PN
2^  
company's memorandum 公司组织章程 6&]Z'nW0k  
company's reserve 公司储备 Vs
TgK  
comparative advantage 比较优势；比较利益 )o:sDj`b]  
compensation 补偿金；赔偿 8N)Lck2PR  
Compensation Committee [Stock Exchange of Hong Kong Limited] r<kgYU`  
赔偿委员会〔香港联合交易所有限公司〕 +-b'+mF  
compensation from insurance 保险赔偿 [^GBg>k  
compensation fund 赔偿基金 ..Dm@m}  
compensation fund levy 赔偿基金征费 /&\V6=jA1  
compensation rate 补偿率 Pm#/j;  
Compensation Review Committee 赔偿检讨委员会 @-K[@e/uwy  
compensation scheme 赔偿计划 ;07$G+['  
compensation trade 补偿贸易 %h(%M'm?  
compensation value 补偿值 MtwlZg`c3  
compensatory payment 补偿付款 dLGHbeZ[(  
competition and pricing strategy 竞争与定价策略 WL(Y1>|j  
competitive edge 竞争优势 <o9i;[+H-  
competitive price 具竞争力的价格 tJ_Y6oFm=  
competitive tender 竞争性投标 /$clk=  
Compliance Committee [Stock Exchange of Hong Kong Limited] :' 5J[]J  
监察委员会〔香港联合交易所有限公司〕 y=pW+$k  
component of expenditure 开支组成部分 MB:[: nX  
Composite Consumer Price Index 综合消费物价指数 \^0>h`[  
composite index 综合指数 (xvg.Nby  
composite rating 综合评级 Q_p&~PNy5  
composite return form 综合报税表 =}tomN(F~[  
Composite Securities and Futures Bill 《证券及期货综合条例草案》 |%5pzYe  
composite tax return 综合报税表 Id^q!4Th9  
composition 组合成分；债务重整协议 ;o)'dK  
composition of earnings 收益组合成分 s]e`q4ip  
compound increase 复合增加率；复合增长率 8pf]M&  
compound interest 复利 gFuK/]gzI  
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 x]`F#5j  
comprador note 买办票据 >&fD:y'&  
comprador order 买办付款令票 Kg~D~ +j  
comprehensive income tax 综合所得税 QuMv1)n  
comptroller 审计主任 G>:v1lde  
compulsory liquidation 强制清盘 uX!6:v]  
compulsory winding-up 强制清盘 IR]5,K^l  
computation 计算；计算表 dh%O {t  
computational procedure 计算方法 >Q<XyAH~  
computer audit programme 电脑审计程序；电脑核数程序 BPkL3Ev1V  
concentrated position 集中持仓量 U/PNEGuQ  
concentration risk 资金集中风险；集中融资风险 }|/A &c  
concept stock 概念股 Z  #  
concession 特许权；宽减措施；优惠 (Z @dz  
concession contract 特许经营权合约 
)H]L/n  
concessionary rate 优惠率 i._RMl5zg  
concordat 协定；契约；国际监管条约 Fs~*-R$  
condition 条件 x>mI$K(6M  
conditional endorsement 附有条件的背书 wQhuU  
conditional offer 有条件要约 lvODhoT  
conditional sale agreement 有条件售卖协议 /~s<@<1!X  
conditions of tender 投标章程 '\d ldg#P  
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》 BUwL?  
conduct of business standard 业务操守准则 0\"#Xa+}8  
Confidentiality Understandings 保密谅解文件 <uBRLe`)  
confirmation letter 确认书 huA?*fat   
confirmation of mail transfer 信汇证明书 x6JV@wA&  
Confirmation of Payment 已缴税证明书 2gklGDJD  
confirmed letter of credit 保兑信用证 z&n2JpLY7  
confirming bank 保兑银行 ;X]B0KFe7  
confiscation order 没收令 I)#8}[vK  
connected transaction 关连交易 rSt5@f?  
consensus capitalism 共识资本主义 'hWA&Xx+  
conservative investor 保守投资者 ` ;mQ"lO  
consideration 代价；对价；约因 #hn  
consideration issue [listing method] 代价发行〔上市方式〕 P@GU2[1  
consideration other than cash 现金以外的代价 &-o5lrq  
consignee 收货人；代售人 ID`C  
consignment 托运；寄售 Q|+ a   
consignor 付货人；托运人；寄售人 #wT6IU1  
consolidated account 综合帐目 M`q|GY  
consolidated account expenditure 综合帐目开支 6q'Q?Uw^  
consolidated balance sheet 综合资产负债表 ha;fxM]  
consolidated cash deficit 综合现金赤字 Vb#a ,t  
consolidated cash surplus 综合现金盈余 n6,YA2yZO  
consolidated enterprises sectorial index 综合企业分类指数 S'$m3,l(k  
consolidated net earnings 综合净收益；综合净盈利 9XQE5^  
consolidated net profit 综合净利润；综合纯利 p*g)-/mA  
consolidated policy 综合保单 /N%i6t<xU  
consolidated price 综合价格 li?@BHEf  
consolidated profit and loss account 综合损益帐；综合损益表 gCsN\z  
consolidated public sector expenditure 公营部门综合开支 %U}6(~  
consolidated revenue account 综合收入帐 Jb$G  
consolidated shareholders' fund 综合股东资金 12L`
Gi  
consolidation of shares 股份合并 qHgtd+ I  
consolidation period 巩固期；“牛皮靠稳”阶段；大涨后的调整期 4qE4 i:b  
consortium company 财团公司 <)LR  
consortium loan 银团贷款 gfN=0Xj4  
constant dollar figure 固定币值 \kUQe-:he  
constant market price 固定市价 _IOUhMo  
constant price 固定价格 3^&`E}r  
constant price series 固定物价计算数列 k ?6d\Q  
constant rate 固定比率 SXl~lYUL  
constituent stock 成分股 (O(TFE5^  
constitution 章程；组织章程 M0C)SU5"  
construction output 建造产出量 _2`b$/)-  
constructive trust 法律构定信托 -Wmb M]Z  
consultant accountant 顾问会计师 a%HNz_ro  
consultant's fee 顾问费 b"#S92R+  
Consultation Paper on Proposed Regulation on Share Margin Financing s&o9LdL  
《监管股票按贷财务的建议谘询文件》 I:oEt  
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability Ebj0 {ZL  
《有关联交所检讨董事资格的程序的谘询文件》 1 Vc_jYO@  
consumer behaviour 消费者行为 rxMo7px@}I  
Consumer Council 消费者委员会 =$bF[3D  
consumer credit financing operation 消费者信贷业务 -le^ 5M7  
consumer demand 消费者需求 TlyBpG=p  
consumer durables 耐用消费品 Y~I>mc]  
consumer expenditure 消费开支 \hI?XnL#  
consumer goods 消费品 'xai5X  
consumer market 消费市场 ,0AS&xs$  
consumer price 消费物价 [S]q'c)  
Consumer Price Index [CPI] 消费物价指数 44~ReN}`  
Consumer Price Index (A) 甲类消费物价指数 F[O147&C  
Consumer Price Index (B) 乙类消费物价指数 ,)d`_AD+5  
Consumer Price Index Classification System 消费物价指数分类法 ,KM%/;1Dm  
Consumer Price Index Report 《消费物价指数月报》 ` W);+s  
Consumer Price Index series 消费物价指数系列 OMmfTlM%  
consumer price inflation 消费物价上涨 ; \co{_&D  
Consumer Representative Action Fund 消费者集体诉讼基金 ?-Of\fNu  
consumer sentiment 消费意欲 =,ax"C?pR  
consumer spending 消费开支；消费支出 z<!A;.iD  
consumption expenditure 消费开支 r6Vw!^]8u8  
consumption pattern 消费模式 ;aD~1;q  
consumption product 消费产品 \VIY[6sn\M  
consumption tax 消费税 >{~xO 6H  
contango 交易延期费；延期交割费；期货溢价 WdS1v%  
contingencies warrant 紧急拨款令；应急支款授权书 wTR?8$  
contingency 应急费用；意外开支准备金 I*o6Bn |D  
contingency allowance 应急准备金 H'k~;  
contingency sum 应急费用；意外开支准备金 Jpp-3i.F#  
contingent assets 或有资产 '>1M~B  
contingent debt 或有债权；待确定债务 Z)~?foe'  
contingent interest 待确定的权益 OOI
p)=4  
contingent liabilities 或有负债 ,Js_d  
contingent profit 或有利润 .WN&]yr,  
contingent right 或有的权利 |
zfFB7}v  
continue to hold a deposit 继续持有存款 y_W?7S  
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 @VOegf+N  
continuing rent 连续租金 p(I^Y{sGI  
continuing trustee 留任受托人 WwnBe"7M  
continuous licensing system 长期持牌制度 MW+DqT.h  
Continuous Net Settlement System [CNS System] 持续净额交收系统 YZOwr72VL  
contra account 对销帐户 N#-.[9!  
contra flow 资金回流 =bJ$>Djp  
contra item 对销项目 }D)eS |B  
contra transfer 对销转拨 3I}AA.h'00  
contract 合约 $,r%@'=&  
contract for difference 差价合约 0)h.[O8@>  
contract for service 服务合约 ZW"f*vwQo  
contract for settlement 平仓合约 : Gi
8Jo  
contract note 成交单据 ":/Vp
,g  
contract of copartnery 合伙合约 `g(#~0R  
contract of indemnity 弥偿合约 ./7-[d  
contract of insurance 保险合约 x~Z7p)D_<  
contract of reinsurance 再保险合约 HES$.a  
contract price 合约价格 B/lIn'=  
contracting party 订约人；立约人；缔约国 qgEzK  
contractual agreement 合约协议 r^"sZk#  
contractual commitment 合约承担 fM]nP4K`  
contractual joint venture 合约式联营企业 G='`*_$  
contractual mutual fund 合约互惠基金 .^F&6'h1H  
contractual right 合约权利 U{lf$  
contractual savings fund 合约储蓄基金 `aX+Gz?  
contributed surplus 实缴资本盈余 DtGkhq;  
contribution 出资；供款；捐款；分担款项 W2$rC5|  
contribution account 供款帐户 7g{JE^u  
contribution to gross domestic product 在本地生产总值中所占比率
o8E<_rei  
contribution to investment 出资额 'CqAjlj  
contribution to pension fund 退休金供款 r/ATZAgHP  
contributor 供款人；出资人；捐助人 x7l}u`N4  
contributory 分担人 6OC4?#96%'  
contributory scheme 供款计划 '#j6ZC/?  
contrived cessation of business 有预谋的停业 KdHkX+-R  
control 控制权；控制；管制 }>y~P~`S:  
control of a company 公司的控制权；公司控股权 !(Y|Vm'  
control of business 业务的控制权 :u=y7[I  
controlled company 受控制公司 (kK8 OxfF  
controller 控制人；控权人；会计长 *Z
.{1  
controller of an authorized institution 认可机构控权人 f]Aa$
\@b  
controlling company 控股公司 j;j~R3B  
controlling interest 控制权益；控股权益 fWfhs}_  
controlling officer 管制人员 t,XbF  
controlling officer's report 管制人员报告 zTG1 0  
controlling shareholder 控股股东；持有控股权的股东 +YCWoX2  
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》 [.$%ti
*!  
conventional lending 传统放款；常规放款 {#z47Rz  
conversion 兑换；换算；转换〔证券〕 u|ih
UE!h  
conversion factor 换算因数 32J/   
conversion of stock 公债的转换 <daH0l0  
conversion rate 兑换率；换算率；转换价格〔证券〕 O7Jp;  
convertibility 可兑性；兑换性；自由兑换 =r`E%P:  
convertibility undertaking 兑换保证 Eqny'44  
convertible 可兑换；可换股 %(?;`  
convertible currency 可兑换货币 vft7-|8T  
convertible debenture 可转换债权证 &];W#9"Z  
convertible loan stock 可转换股的债权股额 n.5M6i/~a  
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 HH
(2  
conveyance 转易；转易契；财产转让证书 Op9+5]XF  
conveyance of property 财产转让 pG*W>F  
conveyance on sale 售卖转易契 z:dW'U?1  
conveyancing fee 业权转易费 J$jLGy&'  
conveyancing scale charges 物业转易收费标准 n3/Bs  
cooling-off period 冷静期 l_ x jsu  
co-owner 共同拥有人；分权共有人 1dp8'f5^  
co-partner 共同合伙人 PDgZb  
co-partnership 共同合伙 O6-';H:I]L  
Copenhagen Stock Exchange 哥本哈根证券交易所 :u@ w;  
core capital 核心资本 v,rKuvc'  
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons /!"sPtIh  
《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》 yQu/({D  
Core Principles for Effective Banking Supervision [Basle Committee] [["eK9}0  
《有效监管银行业的主要原则》〔巴塞尔委员会〕 9K&YHg:1  
cornering “夹仓”；轧空；囤积居奇 Vn/FW?d7  
corporate borrower 借款公司；借款机构 4uE/!dT  
corporate business 公司企业；公司业务 5?j#  
Corporate Communications Department [Stock Exchange of Hong Kong Limited] V%M@zd?u.  
企业传讯部〔香港联合交易所有限公司〕 Iz#jR2:yn  
corporate customer 公司客户 JGzEm>_m  
corporate dealer 公司交易商 T`I4_x  
Corporate Finance Division [Securities and Futures Commission] brCL"g|}  
企业融资部〔证券及期货事务监察委员会〕 G}WY0FC6  
Corporate Finance (D.T.C.) Limited 协联财务有限公司 %3HF_DNOY=  
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 $Zrc-tkV  
corporate governance 公司管治 YO@~y*,  
corporate income tax 公司所得税 K"Irg.  
corporate investment adviser 公司投资顾问 G
-o6~"J\  
corporate member 法团会员；公司会员〔香港联合交易所有限公司〕 G&6`?1k  
corporate plan 公司计划 /W}"/W9  
corporate practice 执业法团 K
7qR  
corporate profits tax 公司利得税 6k37RpgH  
corporate savings 公司储蓄 Y|-&=  
corporate service tax 公司服务税 rXGaav9  
corporate signature 法团的签名 ldaT: er9  
corporation 法团；公司 v&66F`
  
corporation bond 公司债券 cSTL.QF  
corporation stock 公司股证；地方债券〔英国〕 Qq.Ja%Zq  
corporation tax 公司税 e]:(.Wb- 9  
correction phase of stock market 股市调整期 A4L.bBl  
Correctional Services Industries Suspense Account 惩教工业暂记帐 9I1i(0q  
corrective affidavit 修正遗产申报誓章 <{eJbNp  
correspondent bank 代理银行 %wJ>V-\e  
Cosmos Finance Limited 宇宙财务有限公司 2XjH1  
cost 成本；费用；价格 8)f/H&)>8  
cost centre 成本中心 R&/"?&pfa  
cost competitiveness 成本竞争力 [|YuT:Cp  
cost control 成本控制；成本管理 (I1^nrDP.  
cost convention 原值成本法；成本惯例 2rf#Bq?7  
cost effectiveness 成本效益；经济效益 PP6gU=9[)  
cost efficiency 成本效率 weOga\  
cost element 成本要素 Djp;\.$(  
cost flow 成本流转 4 `}6W>*R  
cost input 投入资金 niPqzi  
cost management information system 成本管理资料系统 yyVE%e5nl  
cost of an asset 资产成本 OR10IS  
cost of borrowing 借贷成本 ?Bd6<F-G  
cost of capital 资本成本；资金成本 2.a{,d  
cost of installation 安装费 soB_j  
cost of issue 招股费用；发行股份费用 _tnoq;X[  
cost of living 生活费用 /EVXkf0  
cost of transmitting 传送费用 |[/XG2S  
cost overrun 成本超支 C8 $KVZ  
cost price 成本价格 [Z]C
BEE  
cost price structure 成本价格结构 ~.S/<:`U  
cost to the revenue 政府收入的损失；政府减少的收入 [hiV#  
cost-benefit analysis 成本效益分析 - l0X]&Ex  
cost-benefit study 成本效益研究 <Um5w1  
cost-book company 以成本帐原则组成的公司 cw~-%%/  
cost-effectiveness analysis 成本效益分析 Ige*tOv2  
costing 成本计算；成本计算法 2<_|1%C  
costing and pricing policy 成本及定价政策 X&%;(`  
costing exercise 成本计算工作 gYw=Z_z  
costing review 成本检讨 $j0<ef!  
cost-of-living allowance 生活津贴 6s:  
cost-of-living index 生活指数；生活费用指数 Q6PMRG}/o  
cost-plus pricing 成本加成定价法 3+vMi[YO  
cost-push inflation 成本推动的通货膨胀 =A/$[POr  
cost-recovery basis 收回成本的原则 MnW"ksH  
cost-related charges 依成本而定的收费 ;'4Kg@/  
cost-related fee 依成本而定的收费 }~ga86:n0  
co-surety 共同担保人 n=h!V$X  
co-trustee 共同受托人 ^QTkre  
cotton futures 期棉 zgSv -h+f  
Council of SEHK 联交所理事会 `S]DHxS  
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 B!1L W4^  
counterclaim 反申索 DPlmrN9@=  
counterfoil 联页〔收据〕；存根〔支票〕；票根 _&$nJu  
counter-guarantee 反担保 ,LDdL  
counter-inflationary policy 反通货膨胀政策 #4^D'r>pJ  
countersignature 副署签名；连署签名 ~H626vT37  
country debt provisioning 债务国坏帐准备 )dRBI)P  
country of beneficial ownership 实益拥有国 KC-@2,c9V  
coupon 息票；赠券 };~I#X  
coupon rate 息票利率 8-Z|$F"  
cover 保证金；承保范围；补仓 >td\PW~X  
cover note 临时保单 <IQ}j^u-F  
cover short position 补仓；填平空仓 u< 5{H='6  
coverage 保额；承保范围 IOH6h=  
covered call 备兑认购期权 CN#2-[T  
covered option 备兑期权 =K6{AmG$  
covered warrant 备兑认股权证 F#l!LER^1g  
crash 狂泻；暴跌；崩溃 Y:5Gp8Vi  
creation of new heads and subheads 开立新总目及分目 U{0! <*W>  
credit 信用；信贷；信用证；贷项 (0S;eM&  
credit advice 贷项通知书 l]geQl:7`r  
credit agency 征信所；信用调查机关 ^A t,x  
Credit Agricole Indosuez 东方汇理银行 &jF[f4:7  
credit arrangement 信贷安排 (=QiXX1r  
credit balance 贷方结余 G-R
E  
credit card 信用卡 t",b.vki\z  
credit card scheme 信用卡计划 {pk&dB _Bu  
Credit Commercial de France 法国商业银行 22v= A6 =  
Credit Committee 贷款委员会 HVM(LHm=:  
credit control 信贷管制 NYF 7Ep; _  
credit conversion factor 信贷换算因数 >L88`  
credit easing 放宽信贷 /cZ-+cu  
credit exposure 信贷风险 Wg=4`&F^  
credit facility 信贷安排；信贷融通；信用透支 0/b3]{skK  
Credit Guarantee Scheme 信贷保证计划 qfB!)Y  
credit item 贷项 Vg1MA  
credit limit 信贷限额 K]Z];C#)  
Credit Lyonnais 里昂信贷银行 MVe4[<  
Credit Lyonnais Hongkong (Finance) Limited 香港里昂财务有限公司 \yA*)X+  
credit rating 信贷评级 SQI =D8  
credit rating agency 信贷评级机构 {'q(a4  
Credit Review Committee [Hong Kong Monetary Authority] 信贷检讨委员会〔香港金融管理局〕 -ob1_0  
credit risk 信贷风险 hkvymHaG  
credit sale 赊销；赊售 |6zx YuX  
credit side 贷方 Hu7WU;w  
credit squeeze 信贷紧缩；收紧信贷 ~5wT
|d  
credit to... 记入……帐目 @DCw(.k*
 
credit to be given against tax 税款抵免 d?1[xv;  
credit transfer 信贷转帐；信用转帐 9 IY1"j0O  
credit union 储蓄互助社 |F52)<\  
Credit Union League of Hong Kong 香港储蓄互助社协会 >I*uo.OF  
creditor 债权人 [|oOP$u  
creditor's petition 债权人的呈请书 JCZ5q9b  
creditworthiness 信誉；信用可靠程度 pq<2:F:Kl  
creeping inflation 爬行式通货膨胀；温和通货膨胀；渐升通胀 C4t@;U=x  
criminal bankruptcy 刑事破产 oa8xuFu(n  
criminal bankruptcy order 刑事破产令 `:;fc  
criminal bankruptcy petition 刑事破产呈请书 vI+X9C?  
criterion for credit 授信原则 '&Tq/;Ml  
critical path analysis 关键路线分析法；要径分析法 iKe68kx  
cross rate 套价；套汇汇率；交叉汇率 Iq: G9M  
cross-currency settlement risk 跨国货币结算风险 iig@$ i#  
crossed cheque 划线支票 kZHIzU  
crossed trade 交叉买卖；交叉盘买卖 Nmu=p~f}3`  
Cross-Harbour Tunnel Passage Tax 海底隧道使用税 ,~qjL|9  
cross-holding 相互持股；交叉持股 )W$@phY(I  
cross-margining 跨市场保证金制度 $|!@$Aj  
cross-referencing system 相互参照系统 9i/VvW  
cross-subsidization 互相资助；互相津贴 2/#%^,Kb2  
Crown Agent 英联邦代办 g.eMGwonTJ  
crude activity rate 粗略经济活动率 qZDP-  
crude econometric model 粗略计量经济模式 dp#'~[
j  
culpable insider dealing 应受谴责的内幕交易 jmh$6 N% F  
cum dividend 连股息 n*vhCeL  
cumulative appreciation 累积升值；累积增值 ttA0* >'  
cumulative deficit 累积赤字；累积亏损 J={IGA  
cumulative dividend 累积股息 l*>,:y  
cumulative financial position 累积财政状况 SOo}}a0  
cumulative realized investment 累积的已实现投资 YV/JZc f  
currency 货币 RI-)Qx&!f  
currency adjustment factor 货币调整因子；币值调整因素 ?UV!^w@L:0  
currency board arrangement “货币发行局”制度 g)Dg=3+>  
Currency Board Operations Sub-Committee 货币发行委员会 zFeo8S  
Currency Committee [Hong Kong Futures Exchange Limited] /WJ+e  
货币委员会〔香港期货交易所有限公司〕 R7~#7qKQB  
currency crisis 货币危机 X1~ WQ?ww  
currency denomination 货币面值 k5]`:k6  
currency futures 货币期货；外汇期货 5Ak6q(\  
currency futures contract 货币期货合约；外汇期货合约 bf-V Q7  
currency in circulation 流通货币 i[a1ij=  
currency matching 货币配对 CxJkT2  
currency note 纸币；钞票 =@0/.oSD  
currency option 货币期权 qr_:zXsob_  
currency swap 货币掉期；货币互兑；货币互惠信贷 V[r1bF  
currency warrant 货币认兑证；货币认股权证 Pvu*Y0_p  
current account 往来帐户；支票户口；经常帐目 CWS&f g%o{  
current assets 流动资产 ca!DZ%y  
current domestic value 现行本地价格 4Q n5Mr@<  
current liabilities 流动负债 2g:V_%  
current market price 当时市价；现时市价 )6 [d'2  
current price 当时价格；现时价格 yOXL19d@p_  
current price series 当时物价计算数列 `%A>{A"  
current year rules of assessment 当年度评税规则 {/PiX1mn  
cushion 缓冲；缓冲时限〔债券〕 e95@4f^K2  
cushion of liquid assets 流动资产缓冲额；速动资产缓冲额 Ob>M]udn  
custodian 保管人 hTK6N  
custodian trustee 保管受托人 M|uWSG  
custody 保管 /$?7
L(  
customer 客户 UfAN)SE"  
customer lending 客户贷款 Mg76v<mv<  
customer statement 客户对数单；客户结单 ?wYvBFRn7"  
cut loss “斩仓”；减少损失 }KCb5_MDF  
cut margin “斩仓” M~t;&po  
cut-off date 截止日期 5>*~1}0T  
cut-throat competition 割喉式竞争；恶性竞争 |}^BF%8V:  
cycle of activity 活动循环；商业循环 ^=V b'g3P~  
cyclical fluctuation 周期性波动 P gK> Z,  
cyclical inflation 周期性通货膨胀 (n3MbVi3LU  
cyclical nature of the economy 经济的周期性情况 t~@
~XI5  
w*7BiZ{s<  
D.A.H. Private Bank Limited安新私人銀行有限公司 0)T`&u3!  
Dah Sing Bank Limited大新銀行有限公司 >lIQM3  
Dah Sing Finance Limited大新

顶 ~KF>Jow?Y  
="*:H)
  
知识太多了 Q4vl  
FJl_2  
要慢慢看 }uaRS9d  
谢谢斑竹了