一些有用的会计术语C

C: VD4(
  
9I,Trk@&  
calendar year figure 历年数字 V{][{5SR  
call 催缴通知；认购期权 1peN@Yk2W  
call deposit 通知存款；活期存款 '>Z Ou3>  
call loan 短期同业拆借；通知贷款 Q]8r72uSk  
call margin 补仓；追加保证金 OA_ %%A;o  
call market 短期同业拆放市场 8W{R&Z7aL  
call money 短期同业拆借；活期贷款 u7S7lR"lxW  
call option 认购期权；看涨期权 (j(6%U  
call price 赎回价格；提前赎回价 2n\EZ  
call warrant 认购认股权证；回购认股权证 n'SnqJ&}  
callable share 可收回股份；可兑付股份 dQ<EDtap  
called up share capital 已催缴股本 l{<@[foc  
Canadian Dollar [CAD] 加拿大元 ;yr'K  
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 "zu
gnim  
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 zQ6otDZx  
cancellation price 取消费 %NvY~,  
cap 上限 E11"uWk`  
capital 资本；资金 CGQ`i  
Capital Accord 《资本协定》 % 74}H8q_z  
capital account 资本帐；非经常帐 k3&Wv  
capital account commitment balance 资本帐承担额结余 ;aSEv"iWX  
Capital Adequacy Directive [CAD] 《资本充足指引》 K#>B'>A\  
capital adequacy ratio [CAR] 资本充足比率 gD-<^Q-  
capital allowance 资本免税额 bS*9eX=K  
capital alteration 资本变更 >6c{CYuT  
capital and liabilities ratio 资本负债比率 L!\I>a5C0G  
capital and liquidity requirement 资本与流动资金的规定 cG.4%Va@s_  
capital appreciation 资本增值 +B
ESO  
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〕 Lx.X#n.]T  
capital assets 资本资产 RJ`F2b sYN  
capital at risk 风险资本 -0Ps.B  
capital base 资本基础；资金基础 0L'h5i>H)  
capital charges 资本支出；资本费用 O[!]/qP+.  
capital commitment 资本承担 4g|}]K1s  
capital contribution certificate 出资证明书 )gZ yW  
capital convergence 划一资本充足比率 WHL@]^E@m  
capital cost 资本成本；建设成本；建设费用 zFlW\wc  
capital cover 资本保证 |1#*`2j\=9  
capital deficit 资本亏绌；资本赤字 sq_ f[!  
capital divided into shares 资本分成股份 .RdnJ&K*  
capital element 资本因素；资本部分 zMtx>VI
 
capital equipment 资本设备 aPRF  
capital expenditure 资本开支；非经常开支 BV|LRB}G  
capital expenses 资本费用 "
lB[IB)  
capital financing 筹集资本；以非经常收入支付非经常开支的结算 o]@?QAu  
capital flow 资金流量 bO9X;}\6  
capital formation 资本形成；集资 |(]XZ!{  
capital formation figure 资本组合数字 Wh,p$|vL  
capital fund 资本基金 `rvS(
p[s  
capital gain 资本增益；资本增值 KrB"2e+J  
capital gains tax 资本增值税 uZCPxog  
capital goods 资本财货；资本货物 opd^|xx0  
capital grant 非经常补助金；非经常拨款；建设补助金 ?e0ljx;  
capital grant cycle 建设补助金周期 F&^u1RYz  
capital injection 注入资本；注资 alyWp  
capital input 投入资本 o
l-U%J  
capital intensity 资本密集度 +ps(9O/B>  
capital intensive 资本密集 1j
DN=hIl  
capital investment 资本投资 /@:I\&{f'9  
Capital Investment Fund 资本投资基金 [&51m^  
capital loss 资本损失 `j9 ;9^  
capital maintenance 资本保值；资本保留 A2..gs/  
capital market 资本市场；资金市场 Yf1?3(0O  
capital market instrument 资本市场票据 >o.4sN@  
capital money 资本款项 T< D&%)  
capital money subject to a trust 信托财产资本 ta%yQd
7  
capital movement 资本流动 G@s rQum(  
capital nature 资本性质 `#R[x7bA1  
capital outlay 资本支出 W2'u]1bs  
capital portion 资本部分 `KB;3L  
capital profit 资本利润  t
mKHT  
capital project 基本工程项目；非经常开支项目 L\aG.\  
capital receipt 资本收入 }gete'I  
capital redemption 资本赎回 5y0N }}  
capital redemption business 资本赎回业务 wZ0RI{)s'  
capital redemption contract 资本赎回合约 UZz/v#y~  
capital redemption reserve 资本赎回储备 `fS$@{YI_  
capital reduction 资本减缩；减资 zt6GJz1q  
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] Kqm2TMO]>V  
股本削减计划〔香港联合交易所有限公司〕 y2KR^/LN|Y  
capital repayment 偿还资本 @kd`9Yw  
capital reserve 资本储备；后备资本 :>f}rq  
capital revenue 资本收益；非经常收入 jBb:)
  
capital spending 资本开支；资本支出；非经常开支 3%P<F>6 J  
capital stock 股本 {{qu:(_g  
capital stock subscription 认缴股本；认购股本 pC^d-Ii  
capital subsidy 建设津贴；基本建设津贴 KSz;D+L\  
capital subvention 非经常资助金 K|]/BjB/  
capital sum 资本额 #ozui-u>  
capital tax 资本税 n&1q*  
capital transfer tax 资本转移税 NYw>Z>TD8c  
capital turnover 资本周转率 :<hM@>eFn  
capital value 资本价值 #A\@)wJ  
capital works project 基本工程项目 k..AP<hH  
Capital Works Reserve Fund 基本工程储备基金 }2
0~5!  
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 uVN2}3!)Y  
capitalization 资本化；资本总额 f?W_/daP  
capitalization of interest 利息化作本金 W[/Txc0$  
capitalized interest 化作本金的利息 WUrE1%u  
capitalized loan 转作资本的贷款  0~4Ww=#  
capitalized value 资本还原值；资本化价值 E6XDn`:  
capitation grant 按人计算的补助金 \xG_q>1_  
captive insurance business 专属自保保险业务 @q]4]U)  
car insurance 汽车保险 6+!$x?5|NP  
Caribbean Development Bank 加勒比开发银行 jl9hFubwW  
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] TXdo,DPv7  
意大利嘉利堡银行 {.eo?dQ  
cartel 同业联盟；卡特尔 
{^8?fJ/L  
cartelized rates system 联营式利率制度 w{mw?0  
cash 现金；现款 rny(8z%Ck-  
cash accounting system 现金会计制度 s5h}MXIXw  
cash acquisition 以现金投资所得的资产 Np7+g`nG  
cash allowance 现金津贴 tTOBKA89  
cash assets 现金资产 #zRHYZc'T|  
cash at bank 银行现金；银行存款 fYSH]!  
cash balance 现金结余 galzk$D  
cash basis 现金收付制；收付实现制 jIEntk  
cash basis accounting 现金收付制会计；收付实现制会计 G>=Fdt7Oc  
cash bonus 现金红利 /g$G G9  
cash book 现金出纳帐；现金簿 /z!Tgs4  
cash client 现金客户 bb
M^J  
cash commission rebate 现金回佣 dIW@L  
cash compensation 现金补偿 Qp7h|<  
cash contribution 现金承担额；现金分担额 `R;i1/  
cash cost 直接费用；现金成本 LI*=T   
cash coupon 现金礼券 {8>g?4Q#  
cash credit 现金信贷 ;*QK^#  
cash deficit 现金赤字 .do8\  
cash deposit and withdrawal 现金收支 (@->AJF1\  
cash disbursement journal 现金支出日记簿 bgLa`8  
cash disbursement slip 现金支出传票；现金支出单 G9|2 KUG  
cash flow 现金流量；银根 X$e*s\4  
cash flow lending 流动现金放款；无抵押融资 !0dQfj^_  
cash flow statement 现金流量表；现金流动表 %_."JT$v{  
cash flow surplus 现金流量盈余 k3K*{"z  
cash in hand 库存现金；手头现金 47N,jVt4  
cash in till 备用现金 Z_[ P7P  
cash in transit 运送中现金；在运现金 4%2A
PvLW  
cash input 投入现金 z%S$~^=b  
cash input figure 现金投入数字 zOd*>  
cash limit 现金支出限额；现金限额 HjIIhl?UY  
cash margin 现金保证金 ,OWk[
0/  
cash market 现货市场；现金交易市场 UB/"&I uo  
cash offer 现金要约；现金补偿额 -0UR%R7q  
cash payment 现金付款；现金支付 >"8;8Ev  
cash position 现金头寸 :s6aFiz  
cash price 现金价格 hr;^.a^
  
cash receipts journal 现金收入日记簿 %N)B8A9kh  
cash receiving slip 现金收入传票；现金收入单 To}eJ$8*5  
cash settlement 现金结算 EB| iW2'  
cash surplus 现金盈余 yX4Vv{g  
cash with order 订货付现；凭票即付 /5)*epF+  
cashier's order 银行本票 ugNt7
P,^  
cashier's order outstanding 未承兑的银行本票 ~Oa$rqu%m  
cash-limited subhead 有现金支出限额的分目 3CgID6[Sy  
cash-sweep 现金彩票活动 <o/!M6^:  
casual client “散客”；“散户” ,A'| Z  
CCASS Depository 中央结算系统证券存管处 b"uO BB  
CCIC Finance Limited 中芝兴业财务有限公司 ckMG4 3i\j  
cedant 分出者 f`:GjA,J$  
ceding company 分出公司 d7Vp^^}(  
ceding insurer 分出保险人 R\|,GZ!`+  
ceiling 上限 1~t.2eUG  
ceiling price 最高限价 ;89kL]  
central bank 中央银行 rCwE$5 b  
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 w i[9RD@  
central banking 中央银行业务 i,h30J  
central banking function 中央银行职能 k:I,$"y4  
Central Clearing and Custodian System 中央结算及托管系统 JcUU#>  
Central Clearing and Depository System 中央结算及存管系统 }/dk2!?ig  
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 9wZ?")2  
central clearing house 中央结算所 +l^tT&s;f  
central clearing system 中央结算制度；集体交收系统 5CZyA`3V^5  
central custody system 中央托管系统 vP x/&x  
central depository 中央存管处 ~v%6*9  
central depository system 中央证券存管制度 u8T@W}FX  
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 Asv]2> x  
central rate 中央汇率；中心汇率 XHekz
6_  
Central Registration Hong Kong Limited 香港中央证券登记有限公司 ?<${?L>  
Central Tender Board 中央投标委员会 )i}j\";>L  
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统；世达结算系统 )O"E#%  
centralized budgetary and payments system 集中预算及支付制度 =B9-}]DDO  
centred 12-month moving average 十二个月定位移动平均数 5]>*0#C S  
certificate of approval 批准证明书 H,]8[qT<  
certificate of beneficial entitlement to property 资产权益证书 8'u9R~})
 
certificate of compliance 合格证明书；合约完成证明书 kh9'W<tE  
certificate of deposit [CD] 存款证 #m,H1YH M  
certificate of exemption from estate duty 豁免遗产税证明书 `0\Z*^
>  
certificate of incorporation 公司注册证书；法团注册证书 y QClq{A  
certificate of incorporation of registered trustees 注册受托人法团证书 x>}ml\R  
certificate of indebtedness [CI] 负债证明书 "aOs#4N  
certificate of insurance 保险证书 0K[]UU=P=  
certificate of interest 权益证明书；息票 BbI%tmA7  
certificate of means 资产证明书 :a6LfPEAX  
certificate of participation 参与证明书 K_;vqi^1^&  
certificate of payment of profits tax 缴付利得税证明书 [K&%l]P7  
certificate of preference 特惠税证 [ N|X  
certificate of rateable value 应课差饷租值证明书 JcWp14~e  
certificate of registration 登记证书；注册证明书 5X20/+aT  
certificate of satisfaction 清偿证明书 HwHF8#D*l  
certificate of transfer 转让证明书 O;~e^ <*  
certificate to bearer 不记名证明书 '|DW#l\n  
certification 核证 eJ99W=  
certification fee 核证费 hE|P|0U,n  
certified cheque 经银行证明可兑现的支票 .Q%Hi7JMi  
certified public accountant [CPA] 执业会计师 gom!dB0J  
certified statement 经证明的报表 (da`aRVDp  
cessation of business 停业 o5bp~.m<  
cession 分保 1ZI1+TDH  
C.F. Finance Company Limited 浙一财务有限公司 ^FKiVKI:  
chance 机会；中彩机会 T9 /;$6s*  
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 f^FFn32u  
change of domicile 迁册 7pm'b,J<  
change to estimates 修订预算 m,lZy#02s3  
change to the approved estimates of expenditure 核准开支预算的变动 ^1najUpQ_n  
charge 费用；押记；抵押 #73pryXV  
charge number 税单号码 {1)A"lQu  
charge on assets 资产的征税 c,4~zN8Ou  
charge upon general revenue 从政府一般收入中拨款支付 -g@!\{  
chargeable 可予征收；应课税的 tw_o?9  
chargeable agreement for sale 可予征收印花税的买卖协议 7q+D}+ Xf  
chargeable income 应课税入息 1(gs({  
chargeable normal trading receipt 应课税的一般营业收入 T&lgWOls  
chargeable profit 应课税利润 BM<q;;pO  
chargeable to tax 应课税 9B!Sv/)y!r  
charged to... 记入……帐目 =#2c r:1  
chargee 承押记人 k ucbI_  
charge-holder 受押人 x~V[}4E%>  
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 5tYo! f  
charging order 押记令 (-gomn  
chargor's right 押记人的权利 _#u\ar)  
charitable donation 慈善捐款 f' ?/P~[  
charitable trust 慈善信托 A`n>9|R  
charity property 慈善财产 hZx&j{  
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 z:>cQUYl  
charter 章程；特许权 2aj1IBnz6/  
charter of incorporation 成立章程 _~z oMdT!  
chartered accountant 特许会计师
t(u2%R4<d  
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 =]%JTGdp(  
Chartered Institute of Public Finance and Accountancy [United Kingdom] vN Bg&m  
特许公共财政及会计学会〔英国〕 0~bUW V  
charterer 承租人 M]s\F(*ib  
Chase Manhattan Asia Limited 美国大通亚洲有限公司
pR61bl)  
Chase Manhattan Bank 美国大通银行 cLV*5?gVO  
chattels 实产 i>YS%&O?  
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 F_Y]>,U  
Che Hsing Finance Company Limited 浙兴财务有限公司 fB8, )&  
check-and-balance system 制约平衡制度 !;eE7xn&  
Chekiang First Bank Limited 浙江第一银行 L,}'ST  
cheque 支票 Cz0FA]-g  
Chiao Yue Finance Company Limited 侨裕财务有限公司 =rA?,74  
Chiba Bank, Ltd. 千叶银行 8zp?WUb  
Chicago Board of Options Exchange 芝加哥期权交易所 $*ff]>#  
Chicago Board of Trade 芝加哥交易所 DZSS  
Chicago Mercantile Exchange 芝加哥商品交易所 V4[-:k  
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 'z ?Hv  
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 x4WCAqi/2  
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 'JOUx_@z  
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 ;7'O=%  
child allowance 子女免税额 +V4)><  
China & South Sea Bank Limited 中南银行 :W.H#@'(  
China Affairs Committee [Hong Kong Futures Exchange Limited] rYb5#aT[  
中国事务委员会〔香港期货交易所有限公司〕 .nPOjwEx&Y  
China concept stock 中国概念股 JOJ.79CT  
China Construction Bank 中国建设银行 ,8e'<y  
China Development Division [Stock Exchange of Hong Kong Limited] .PB!1C.}@  
中国发展科〔香港联合交易所有限公司〕 o{
PG& }K  
China Economic News 《中国经济新闻》 rfqwxr45h  
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 {<42PJtPY  
China State Bank Limited 国华商业银行 d4| )=  
Chinatrust Commercial Bank, Limited 中国信托商业银行 g-eJan&]N  
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 E_ wVAz3  
Chinese Bankers Club, Hong Kong 香港银行华员会 j%6p:wDl  
Chinese Banks' Association 香港华商银行公会 ("8Hku?  
Chinese Gold and Silver Exchange Society 金银业贸易场 rtj/&>  
Chinese New Year bonus 年奖；年终花红 )x6&Y  
chit fund 银会 t7f(%/] H0  
Chiyu Banking Corporation Limited 集友银行有限公司 M~A#_%2U  
Chiyu Finance Company Limited 集友财务有限公司 wlXs/\es  
Cho Hung Finance Limited 朝兴金融有限公司 ]l,D,d81  
choses in action 无形动产；据法权产 "^#O7.oVi+  
chronological book 序时帐簿 zjmoIE  
Chubu Securities Finance Company 中部证券金融公司 cYA:k  
Chung Khiaw Bank Limited 崇侨银行 Xdn&%5rI  
Chung Nan Finance Company Limited 中南财务有限公司 B4y_{V  
Chuo Trust & Banking Co., Ltd. 中央信托银行 ZC?~RXL(  
Chuo Trust Asia Limited 中央信托亚洲有限公司 v\:AOY'  
Citibank, N.A. 万国宝通银行 \n{#r`T  
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 tm~9XFQ<  
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务（香港）有限公司 ,X|Oe@/  
Citicorp International Limited 万国宝通国际有限公司 0Y8gUpe3P6  
civil debt 民事债项 G"/;Cq=t  
Civil Service Pension Reserve Fund 公务员退休金储备基金 2P"643tz  
claim 申索；索偿；债权 LKM018H>  
claim equalization fund 申索平衡基金 JWNN5#=fQ  
claim for refund of property tax 申请发还物业税 74([~Qs _M  
claim of debt 债权申索 |5^ iq
W  
claim on bank 对银行的债权 9<gW~ s>  
claim to dividend 摊还债款申索 //&3{B  
claimant 申索人；索偿人 ),x0G*oebj  
claims statistics 申索统计数字 W`[VLi}fe  
class of insurance business 保险业务类别 Ca~8cQ  
class of property 财产类别 w|f+OlPXq  
claw-back 递减率 y!b"
Cj  
clearance cost 清拆成本 f)Qln[/  
clearing 结算；票据交换；清算 B ~v6_x  
clearing account 结算帐户 "yu{b]AU  
clearing and settlement system 结算和交收系统 A[l )>:  
clearing balance 结算差额 ?/.])'&b  
clearing bank 结算银行 hk?i0#7W  
clearing cheque 交换支票 HZ9>4G3  
clearing house 结算所；票据交换所 Qsbyy>o)  
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 hkPMu@BI  
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 DGHSyB^+1  
clearing member 结算会员 c}@E@Y`@w  
Clearing Members' Fund 结算会员基金 K*:=d}^  
clearing participant 结算参与者 bW
`nLiw}%  
clearing rebate 结算费用的回佣 wq?"NQ?O<  
Clearing Rules [SEHK Options Clearing House Limited] k6#$Nb606  
《结算规则》〔联交所期权结算所有限公司〕 v?He]e'  
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 jkk%zu  
Clerk to the Board of Review 税务上诉委员会书记 E-WpsNJ)X  
client 客户；委托人；当事人 lf=G  
client agreement 客户协议 <WUg
H6"  
client confidentiality 客户保密的责任 b$@I(.X:  
client money 客户款项 "09v
6Tx  
client statement 客户结单 (-S^L'v62v  
clients fund 客户资金 !j$cBf4  
close 结算；收市；收盘 Ce+:9}[  
close a position 平仓；轧平头寸 >#h,q|B  
close company 股份不公开的公司 -8)Hulo/{U  
close higher 收市时价位较高 &b (*  
close lower 收市时价位较低 
k+"];  
close mixed 收市时荣辱互见 v~OMm\  
close of exchange 交易所停市 |sGJum&=  
close of financial year 财政年度终结 q7CLxv &QG  
close out 平仓 - +a,Ej  
close out a long position 平长仓 iQO4IT   
close out a short position 平空仓 ;MQl.?vj  
close steady 收市时价格稳定 N:B<5l '  
close the gap 弥补差距 k~)CJ6}
 
closed position 平仓 Tgpu9V6  
closed-end investment corporation 股份固定的投资公司 >~,~X9  
close-out price 抛售价格 AJ\gDjj<  
closing account 决算帐户 x_3B) &9  
closing balance 期终结余；收市结余 6$OmOCA%  
closing price 收市价；收盘价 UlWmf{1%]?  
closing quotation 收市价；收市行情 ]WNY"B>+  
closing rate 收市汇价；收盘汇率 -3ePCAtXbe  
closing transaction 平仓交易 k{r<S|PK0  
clothing levy 成衣税 S/oD`   
club deposit 零存整付存款 XVNJK-B  
Code of Aid 《资助则例》 %vO(.A+  
Code of Banking Practice 《银行营运守则》 `
\@n&y[`7  
Code of Best Practice [Stock Exchange of Hong Kong Limited] Lx_Jw\YO  
《最佳应用守则》〔香港联合交易所有限公司〕 qb;b.P?~D$  
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〕 @tSB^&jUWu  
Code of Conduct for Persons Registered with the Securities and Futures Commission ASdW!4.p  
《证券及期货事务监察委员会注册人操守准则》 =R:O`qdC4e  
code of practice 实务守则；经营守则；执业守则 %f CkR`:  
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 !n;3jAl&$  
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 <<-L,0  
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 `Ij EwKra  
Code on Pooled Retirement Funds 《集资退休基金守则》 S0StC$$1  
Code on Share Repurchases [Share Repurchase Code] Ab[o~X"  
《公司购回本身股份守则》〔《股份购回守则》〕 b"\lF1Nf&o  
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 6Gg`ExcT5  
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 1
Xi>&;],  
co-debtor 共同债务人 sSh." H  
co-financing scheme 共同融资计划 =oVC*b  
cognizance 证明令 </kuJh\  
coin 硬币 *ELU">!}G  
coin replacement programme 硬币取缔计划  j=pg5T  
coin set 套装硬币 v2tVq_\AMx  
coinage 硬币 O)W+rmToI  
Coinage Security Fund 硬币发行基金 t<dFH}U`w  
cold call 主动与准客户接触 XZN@hXc9:v  
collapse in prices 价格下泻；价格下挫；价格暴跌 Z;N3mD+\ye  
collateral 抵押品 .RmFYV0,  
collateral bond 担保债券 sf$hsPC^  
collateral loan 抵押贷款 Y;R,ph.a  
collateral security 附属抵押品 GPni%P#a@0  
collection 征收；收取 ts<\n-f  
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 rV\G/)xL  
collection of betting duty 收取博彩税 UB+~K/  
Collection Office [Inland Revenue Department] 收税处〔税务局〕 <',k%:t  
collective consumption 集体消费 [PN
2^  
Collector 收税主任 6&]Z'nW0k  
Collector of Rates 差饷征收官 eV%{XR?
y  
Collector of Stamp Revenue 印花税署署长 auGK2i  
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 |(l]Xr&O  
combined surplus 合并盈余 p8XvfM  
combined visible and invisible trade account 有形及无形贸易合并帐目 y=sae  
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 /t`|3Mw  
commemoration coin 具纪念性的硬币 ..Dm@m}  
commencement of winding-up 清盘开始 /&\V6=jA1  
commerce and industry sub-index 工商分类指数 Pm#/j;  
commercial activity 商业活动 )a0l:jEOc  
commercial bank 商业银行 -J=6)  
Commercial Bank Act of Norway 《挪威商业银行法》 ^O<v'\!z-  
Commercial Banks Law 《商业银行法》 `oe=K{aX  
commercial borrowing 商业借款 //N="9)@  
Commercial Code of Japan 《日本商法》 YFu>`w^Y  
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 <o9i;[+H-  
commercial invoice 商业发票 tJ_Y6oFm=  
commercial letter of credit 商业信用证 KC&XOI %  
commercial loan 商业贷款；商业放款 )-"<19eu  
commercial paper 商业票据 ]35
`N<Ac  
commercial paper market 商业票据市场 MA_YMxP.'  
commercial registry 商业登记处 M._E$y,5  
commercial return 商业回报 "c} en[  
commercial sale 商业销售 ..h@QQ  
commercialization 商品化 q.R(>Zc
V  
commercially viable 具商业利益；有利可图 4pMp@b  
Commerzbank AG 西德商业银行 =RXeN+ &R  
commission 佣金；委员会 6|'7Mr~\  
Commission des Operations de Bourse of France 法国证券事务监察委员会 ;o)'dK  
commission house 佣金行；代办行 x0)=jp '  
commission payable 须付的佣金 OY
xYlUq  
commission rebate 佣金回扣 Jw=7eay$F  
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 
Y5 ;a  
Commissioner of Banking 银行监理专员〔银监专员〕 k?HdW(HA  
Commissioner of Estate Duty 遗产税署署长 E$z-|-{>  
Commissioner of Inland Revenue 税务局局长 cQxUEY('+  
Commissioner of Insurance 保险业监理专员 TDZ==<C  
Commissioner of Rating and Valuation 差饷物业估价署署长 @"
h4S*U  
commitment 承担；已承担的开支；承担额；承担项目 I@z@s}x>  
commitment fee 承诺费 `%~
}p7Zu  
Committee of the Hong Kong Association of Banks 香港银行公会委员会  z9&j  
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 Ax\d{0/oL2  
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 t$,G%micj  
Committee on Payment System [Hong Kong Monetary Authority] LmyaC2  
支付系统委员会〔香港金融管理局〕 P<Z` 8a[  
Committee on Unit Trusts [Securities and Futures Commission] L|<j/bP  
单位信托委员会〔证券及期货事务监察委员会〕 (X^,.qy  
Commodities Dealers' Deposit Fund 商品交易商按金基金 W;T0
_=  
Commodities Trading Commission 商品交易事务监察委员会 D^h! ].3 T  
commodity 商品 F0&ubspt\  
commodity classification 商品分类法 ah<p_qe9|  
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 %m/lPL  
commodity dealer 商品交易商 W$wX[  
commodity exchange 商品交易所 &b^_~hB:q  
Commodity Exchange Compensation Fund 商品交易所赔偿基金 i,"Xw[H*s  
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 uWClT):  
commodity flow method 商品流动法；商品流通法 JFc,f  
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 (!8b$)k  
commodity futures contract 商品期货合约 qLX<[UL  
commodity market 商品市场 ;X]B0KFe7  
commodity tax 商品税  wT19m  
commodity trading adviser 商品交易顾问 Z'9|
 
commodity trading adviser's representative 商品交易顾问代表 "9^b1UH<  
commodity trading advisory contract 商品交易顾问合约 C7R3W,  
commodity warrant 商品期权证 I6;6x  
commodity-based investment 以商品为基础的投资 yKrbGK*=_  
common fund 共同基金 BI%~0Gj8  
common property 分权共有财产 -1B.A  
common share 普通股 6ERMn"[_w  
common stock 普通股 #wT6IU1  
Commonwealth Bank of Australia 澳洲联邦银行 x&J\swN9  
Commonwealth Development Corporation 英联邦发展公司 KwMt@1Z  
Commonwealth Finance Ministers Conference 英联邦财长会议 Fh
llqh)  
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 y@$E5sz  
Commonwealth income tax 英联邦入息税 l="X|t   
Commonwealth Preference 英联邦特惠制 dHiir&Rd9`  
communal property 公有财产；公有产业 4x-,l1NMR  
communication expenses 通讯费用 K%L6UQ;  
Community Preference 欧共体特惠制 ^S;{;c+'  
commutation of pension 退休金的折算 3QZm *. /"  
commuted gratuity 折算酬金 -3? <Ja  
commuted pension gratuity 经折算的退休酬金 (x/:j*`K  
Companies Act [United Kingdom] 《公司法令》〔英国〕 zd8A8]&-  
Companies Handbook 《上市公司手册》 a;KdkykG  
companies inspector 公司检查员 JW><&hY$"  
Companies Liquidation Account 公司清盘帐户 oLR/\Y(  
Companies Ordinance: Information to be Included in a Rights Issue Prospectus NTX0vQG  
《公司条例：供股章程须载有的资料》 &d6ud|  
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》 c\>I0HH;!  
Companies Registration Officer 公司注册主任 Z2g<"M  
Companies Registry 公司注册处 {Mb<onW  
Companies Registry Trading Fund 公司注册处营运基金 &R.5t/x_  
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 <Qv/# k  
Company Formation and Enforcement Division [Companies Registry] \reVA$M[  
公司成立及条例执行部〔公司注册处〕 tboQn~&4  
company in which the public are substantially interested 由公众拥有相当权益的公司 !hfpa_5  
company limited by guarantee 担保有限公司 NBasf n  
company limited by shares 股份有限公司 /'.gZo  
company register 公司登记册 ;CS[Ja>e  
company registration fee 公司注册费 ipMSMk7gx  
company with limited liability 有限法律责任的公司 - |DWPU!"  
company's memorandum 公司组织章程 5tkKd4VfL
 
company's reserve 公司储备 h]~FYY  
comparative advantage 比较优势；比较利益 Op9 ^Eu%n  
compensation 补偿金；赔偿 re%XaL  
Compensation Committee [Stock Exchange of Hong Kong Limited] Hicd -'  
赔偿委员会〔香港联合交易所有限公司〕 ;Qq_  
compensation from insurance 保险赔偿 6RxI9{ry  
compensation fund 赔偿基金 f^QC4hf0  
compensation fund levy 赔偿基金征费 Go:(R {P  
compensation rate 补偿率 !nJl.Y$  
Compensation Review Committee 赔偿检讨委员会 am3JzH  
compensation scheme 赔偿计划
aynaV  
compensation trade 补偿贸易 E<! L^A M`  
compensation value 补偿值 =AzkE]  
compensatory payment 补偿付款 Z
@x&  
competition and pricing strategy 竞争与定价策略 cs\=8_
5  
competitive edge 竞争优势 t
 3N}):  
competitive price 具竞争力的价格 [S]q'c)  
competitive tender 竞争性投标 44~ReN}`  
Compliance Committee [Stock Exchange of Hong Kong Limited] 2+)h!y]  
监察委员会〔香港联合交易所有限公司〕 mh[,E8'd  
component of expenditure 开支组成部分 `{K-eHlrM9  
Composite Consumer Price Index 综合消费物价指数 mT@Gf>}/A  
composite index 综合指数 9&zR i  
composite rating 综合评级 HH6H4K3Zj  
composite return form 综合报税表 ^|vk^`S  
Composite Securities and Futures Bill 《证券及期货综合条例草案》 bG"FN/vg  
composite tax return 综合报税表 r|ZB3L|7  
composition 组合成分；债务重整协议 xWa[qCr  
composition of earnings 收益组合成分 ]<YS7.pT  
compound increase 复合增加率；复合增长率 r9bAbE bI  
compound interest 复利 C_ d|2C6  
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 W[`ybG
R<  
comprador note 买办票据 (>u1O V  
comprador order 买办付款令票 ND?
"1/s  
comprehensive income tax 综合所得税 E]&N'+T
 
comptroller 审计主任 C^'r>0  
compulsory liquidation 强制清盘 /<[_V/g[t?  
compulsory winding-up 强制清盘 ZHeue_~x4  
computation 计算；计算表 Uv.Xw}q  
computational procedure 计算方法 0Qeda@J  
computer audit programme 电脑审计程序；电脑核数程序 S?i^ ~  
concentrated position 集中持仓量 O\o@]  
concentration risk 资金集中风险；集中融资风险 x4g6Qze  
concept stock 概念股 yyu-y0_  
concession 特许权；宽减措施；优惠 cf>lY  
concession contract 特许经营权合约 sVP\EF8PY  
concessionary rate 优惠率 gzVZPvTPE  
concordat 协定；契约；国际监管条约 (O09HY:  
condition 条件 N GnE  
conditional endorsement 附有条件的背书 Oz_CEMcy  
conditional offer 有条件要约 3;}YW^oXq  
conditional sale agreement 有条件售卖协议 q3/4l%"X
 
conditions of tender 投标章程 yr>J^Et%_  
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》 p}!)4EI=  
conduct of business standard 业务操守准则 O\;Lb[`lb  
Confidentiality Understandings 保密谅解文件 3HP { a  
confirmation letter 确认书 _a"| :kX  
confirmation of mail transfer 信汇证明书 rDwd!Jet  
Confirmation of Payment 已缴税证明书 6?US<<MQ  
confirmed letter of credit 保兑信用证 Fq+Cr?-  
confirming bank 保兑银行 xA:;wV  
confiscation order 没收令 yRyRH%p)  
connected transaction 关连交易 7u^wO<  
consensus capitalism 共识资本主义 bL0]Yuh  
conservative investor 保守投资者 Citumc)E  
consideration 代价；对价；约因 $X.F=Kv
 
consideration issue [listing method] 代价发行〔上市方式〕 ?XyrG1('  
consideration other than cash 现金以外的代价 %j17QD8  
consignee 收货人；代售人 |SMigSu r`  
consignment 托运；寄售 !U(S?:hvW  
consignor 付货人；托运人；寄售人 hV`?, ~K  
consolidated account 综合帐目 hF^JSCDz l  
consolidated account expenditure 综合帐目开支 *1b0IQ$g  
consolidated balance sheet 综合资产负债表 ;XZN0A2  
consolidated cash deficit 综合现金赤字 B$JPE7h@[P  
consolidated cash surplus 综合现金盈余 Q2)5A&U\  
consolidated enterprises sectorial index 综合企业分类指数 XZ$g~r  
consolidated net earnings 综合净收益；综合净盈利 Dqwd=$2%  
consolidated net profit 综合净利润；综合纯利 sP@XV/`3L6  
consolidated policy 综合保单 8aRmHy"9l  
consolidated price 综合价格 Bw`?zd\*  
consolidated profit and loss account 综合损益帐；综合损益表 ^_G#JJ\@$  
consolidated public sector expenditure 公营部门综合开支 &"t
Qpw5  
consolidated revenue account 综合收入帐 ny^uNIRPR  
consolidated shareholders' fund 综合股东资金 }*-fh$QJ  
consolidation of shares 股份合并 u}R|q  
consolidation period 巩固期；“牛皮靠稳”阶段；大涨后的调整期 (qc<'$o  
consortium company 财团公司 oliVaavj  
consortium loan 银团贷款 d^IX(y*$  
constant dollar figure 固定币值 v\!Cq+lFML  
constant market price 固定市价 Edh9=sxL  
constant price 固定价格 d9e~><bPJ  
constant price series 固定物价计算数列 j/T@-7^0  
constant rate 固定比率 T=V{3v@zs  
constituent stock 成分股 |yOIC,5[JW  
constitution 章程；组织章程 :|I"Em3R  
construction output 建造产出量 *Y53bZ  
constructive trust 法律构定信托 3~WI3ZIR  
consultant accountant 顾问会计师 @*op5qVw  
consultant's fee 顾问费 q(s0dkrj  
Consultation Paper on Proposed Regulation on Share Margin Financing {t0!N]'  
《监管股票按贷财务的建议谘询文件》 C$at9=(E6  
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability '5T
:*Yh  
《有关联交所检讨董事资格的程序的谘询文件》 'X&"(M  
consumer behaviour 消费者行为 y\iECdPU  
Consumer Council 消费者委员会 u5U^}<}y}  
consumer credit financing operation 消费者信贷业务 1T~`$
zS7  
consumer demand 消费者需求 i+I.>L/S  
consumer durables 耐用消费品 !VG ]~lc  
consumer expenditure 消费开支 =.m/X>  
consumer goods 消费品 srImk6YD  
consumer market 消费市场 #z_.!E  
consumer price 消费物价 (l2n%LL]*  
Consumer Price Index [CPI] 消费物价指数 \:n<&<aVSr  
Consumer Price Index (A) 甲类消费物价指数 ZS_ z  
Consumer Price Index (B) 乙类消费物价指数 T|YMU?4  
Consumer Price Index Classification System 消费物价指数分类法 Z>1yLt@ls  
Consumer Price Index Report 《消费物价指数月报》 UY.o,I>s  
Consumer Price Index series 消费物价指数系列 |P9)*~\5  
consumer price inflation 消费物价上涨 @frV:%  
Consumer Representative Action Fund 消费者集体诉讼基金 Opy{i#>  
consumer sentiment 消费意欲 5PpS/I:on  
consumer spending 消费开支；消费支出 3v#F0s|  
consumption expenditure 消费开支 jM{5nRQ  
consumption pattern 消费模式 4|eI_u{_  
consumption product 消费产品 @Y9tkJIt  
consumption tax 消费税 -=1>t3~\  
contango 交易延期费；延期交割费；期货溢价 XL1
x8IB  
contingencies warrant 紧急拨款令；应急支款授权书 VeFfkg4  
contingency 应急费用；意外开支准备金 V5jy,Qi)  
contingency allowance 应急准备金 6@(o8i   
contingency sum 应急费用；意外开支准备金 +'[*ikxD=g  
contingent assets 或有资产 11A;z[Zk  
contingent debt 或有债权；待确定债务 5HAAaI  
contingent interest 待确定的权益 /b4>0DXT5  
contingent liabilities 或有负债 -"Nvu  
contingent profit 或有利润 {t'SA]|g  
contingent right 或有的权利 \4OU+$m  
continue to hold a deposit 继续持有存款 h2+"e# _  
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 eVbT<9k  
continuing rent 连续租金 e5n"(s"G*[  
continuing trustee 留任受托人 +rr
A>~  
continuous licensing system 长期持牌制度 FB~IO#E8W  
Continuous Net Settlement System [CNS System] 持续净额交收系统 G)3r[C^[k  
contra account 对销帐户 jR3
mV  
contra flow 资金回流 mI^S%HT  
contra item 对销项目 e]:(.Wb- 9  
contra transfer 对销转拨 A4L.bBl  
contract 合约  ? EhIK  
contract for difference 差价合约 ="g9>  
contract for service 服务合约 %wJ>V-\e  
contract for settlement 平仓合约 N_0B[!B]  
contract note 成交单据 shY8h   
contract of copartnery 合伙合约 1)-VlQK p  
contract of indemnity 弥偿合约 <@n3vO
6  
contract of insurance 保险合约 `,c~M  
contract of reinsurance 再保险合约 ub4(g~E  
contract price 合约价格 e:QH3|'y  
contracting party 订约人；立约人；缔约国 =$kS
n\L,  
contractual agreement 合约协议 ~>%%kQt  
contractual commitment 合约承担 ZtI@$ An  
contractual joint venture 合约式联营企业 V
W] ,R1q  
contractual mutual fund 合约互惠基金 7<5=fYbr  
contractual right 合约权利 &_]bzTok  
contractual savings fund 合约储蓄基金 -BrJ5]T>*  
contributed surplus 实缴资本盈余 N;cSR\Ng  
contribution 出资；供款；捐款；分担款项 9J}^{AA  
contribution account 供款帐户 CT=5V@_u\  
contribution to gross domestic product 在本地生产总值中所占比率 immf\
 
contribution to investment 出资额 soB_j  
contribution to pension fund 退休金供款 4)snt3k  
contributor 供款人；出资人；捐助人 catJC3  
contributory 分担人 p<RIvSqM  
contributory scheme 供款计划 BDi+*8  
contrived cessation of business 有预谋的停业 2d OUY $4  
control 控制权；控制；管制 mP +H C)2  
control of a company 公司的控制权；公司控股权 %LnG^L  
control of business 业务的控制权 kxY9[#:<fB  
controlled company 受控制公司 Ht~YSQ~:y  
controller 控制人；控权人；会计长 t0ZaIE   
controller of an authorized institution 认可机构控权人 !3
*%-8bp  
controlling company 控股公司 2<_|1%C  
controlling interest 控制权益；控股权益 X&%;(`  
controlling officer 管制人员 gYw=Z_z  
controlling officer's report 管制人员报告 $j0<ef!  
controlling shareholder 控股股东；持有控股权的股东 $h1pL>^J  
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》 VQ2
B|v  
conventional lending 传统放款；常规放款 j|r$!gV  
conversion 兑换；换算；转换〔证券〕 '81WogH:  
conversion factor 换算因数 _E^ !,Wz  
conversion of stock 公债的转换 *Y ?&N2@c  
conversion rate 兑换率；换算率；转换价格〔证券〕 n1y*`5!  
convertibility 可兑性；兑换性；自由兑换 ^QTkre  
convertibility undertaking 兑换保证 Q3LScpp  
convertible 可兑换；可换股 `S]DHxS  
convertible currency 可兑换货币 B!1L W4^  
convertible debenture 可转换债权证 !$,e)89  
convertible loan stock 可转换股的债权股额 Q2t>E(S  
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 U]iZ3^8VT  
conveyance 转易；转易契；财产转让证书 4m_CPe  
conveyance of property 财产转让 8-Z|$F"  
conveyance on sale 售卖转易契 \'P79=AU  
conveyancing fee 业权转易费 !4+@b s  
conveyancing scale charges 物业转易收费标准 SKSI\]Cc  
cooling-off period 冷静期 =K6{AmG$  
co-owner 共同拥有人；分权共有人 8wzQr2:  
co-partner 共同合伙人 2,'%G\QT  
co-partnership 共同合伙 ju/#V}N  
Copenhagen Stock Exchange 哥本哈根证券交易所 "l-b(8n  
core capital 核心资本 T:w%RF[v9  
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons ]nx5E_j2  
《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》 DcNwtts  
Core Principles for Effective Banking Supervision [Basle Committee] +2^Mz&I@b  
《有效监管银行业的主要原则》〔巴塞尔委员会〕 vb]H$@0  
cornering “夹仓”；轧空；囤积居奇 2PVQSwW:  
corporate borrower 借款公司；借款机构 esHcE{GNOS  
corporate business 公司企业；公司业务 !u%XvxJwDb  
Corporate Communications Department [Stock Exchange of Hong Kong Limited] I!g+K  
企业传讯部〔香港联合交易所有限公司〕 Vs&Ul6@N  
corporate customer 公司客户 .v#Tj|w^  
corporate dealer 公司交易商 E"t79dD  
Corporate Finance Division [Securities and Futures Commission] 2!6
-+]tC  
企业融资部〔证券及期货事务监察委员会〕 ]=sGLd^)E  
Corporate Finance (D.T.C.) Limited 协联财务有限公司 `g,i`<  
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 GuRJ  
corporate governance 公司管治 7j
{63d`2  
corporate income tax 公司所得税 gib;> nuBK  
corporate investment adviser 公司投资顾问 ne'Y{n(8%  
corporate member 法团会员；公司会员〔香港联合交易所有限公司〕 Jnq}SUev  
corporate plan 公司计划 .OvH<%g!.  
corporate practice 执业法团 95BRZ!ts  
corporate profits tax 公司利得税 d/`d:g  
corporate savings 公司储蓄 oJor ]QYK  
corporate service tax 公司服务税 JA6#qlylL  
corporate signature 法团的签名 t;)`+K#1:  
corporation 法团；公司 )ZDqj  
corporation bond 公司债券 1H7bPl|  
corporation stock 公司股证；地方债券〔英国〕 690;\O '  
corporation tax 公司税 :3By7BZgj  
correction phase of stock market 股市调整期 K}Rq<zW  
Correctional Services Industries Suspense Account 惩教工业暂记帐 iVf8M$!m  
corrective affidavit 修正遗产申报誓章 9':MD0P/M  
correspondent bank 代理银行 #~;:i  
Cosmos Finance Limited 宇宙财务有限公司 4[f>kY%[  
cost 成本；费用；价格 }FT8[m<  
cost centre 成本中心 :pg]0X;  
cost competitiveness 成本竞争力 *d,Z?S/  
cost control 成本控制；成本管理 FKkL%:?  
cost convention 原值成本法；成本惯例 iea7*]vW  
cost effectiveness 成本效益；经济效益 (&-!l2  
cost efficiency 成本效率 ]s^
Pw>/`  
cost element 成本要素 t,R4q*  
cost flow 成本流转 iKe68kx  
cost input 投入资金 CJ
[^Fi?CH  
cost management information system 成本管理资料系统 >`Zw0S  
cost of an asset 资产成本 ($^=f}+  
cost of borrowing 借贷成本 !1ZrS  
cost of capital 资本成本；资金成本 s%S; 9T  
cost of installation 安装费 ./E<v  
cost of issue 招股费用；发行股份费用 u75(\<{  
cost of living 生活费用 >iFi~)i_4y  
cost of transmitting 传送费用 `ouCQ]tKz  
cost overrun 成本超支 Nd61ns(N  
cost price 成本价格 5vqh09-FB  
cost price structure 成本价格结构 jmh$6 N% F  
cost to the revenue 政府收入的损失；政府减少的收入 z)]Br
1  
cost-benefit analysis 成本效益分析 Id40yER  
cost-benefit study 成本效益研究 {,zn#hU.R  
cost-book company 以成本帐原则组成的公司 PitDk 1T  
cost-effectiveness analysis 成本效益分析 ^WmP,Xf#  
costing 成本计算；成本计算法 #H/suQZN"g  
costing and pricing policy 成本及定价政策 w]
Z:Y`  
costing exercise 成本计算工作 IRB BLXv7\  
costing review 成本检讨 ?UV!^w@L:0  
cost-of-living allowance 生活津贴 g)Dg=3+>  
cost-of-living index 生活指数；生活费用指数 zFeo8S  
cost-plus pricing 成本加成定价法 /WJ+e  
cost-push inflation 成本推动的通货膨胀 R7~#7qKQB  
cost-recovery basis 收回成本的原则 " )/febBS  
cost-related charges 依成本而定的收费 Y8%*S%yO  
cost-related fee 依成本而定的收费 vHxLn/  
co-surety 共同担保人 bf-V Q7  
co-trustee 共同受托人 y?yWM8  
cotton futures 期棉 @DA.$zn&  
Council of SEHK 联交所理事会 =/L;}m)7  
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 $VyH2+ jC  
counterclaim 反申索 EiWsVic[  
counterfoil 联页〔收据〕；存根〔支票〕；票根 kESnlmy@J  
counter-guarantee 反担保 cr<ty"3\  
counter-inflationary policy 反通货膨胀政策 g~Agy  
countersignature 副署签名；连署签名 \N"=qw^ t  
country debt provisioning 债务国坏帐准备 FW--|X]8  
country of beneficial ownership 实益拥有国 qQx5n  
coupon 息票；赠券 :x/L.Bz  
coupon rate 息票利率 *HXx;:  
cover 保证金；承保范围；补仓 x*2I]4  
cover note 临时保单 k1Thjt  
cover short position 补仓；填平空仓  VqK/GWg  
coverage 保额；承保范围 yUp"%_t0  
covered call 备兑认购期权 S 0L"5B@  
covered option 备兑期权 2C_/T8  
covered warrant 备兑认股权证 *Z C$DW!-  
crash 狂泻；暴跌；崩溃 Hlye:.$  
creation of new heads and subheads 开立新总目及分目 J}37 9  
credit 信用；信贷；信用证；贷项 bO\E)%zp  
credit advice 贷项通知书 a>XlkkX  
credit agency 征信所；信用调查机关 $3Srr*  
Credit Agricole Indosuez 东方汇理银行 m*Q*{M_e  
credit arrangement 信贷安排 bf1EMai"  
credit balance 贷方结余 "fX9bh^  
credit card 信用卡 m03]SF(#3  
credit card scheme 信用卡计划 (n3MbVi3LU  
Credit Commercial de France 法国商业银行
RYem(%jq  
Credit Committee 贷款委员会 Z/w "zCd  
credit control 信贷管制 x;p7n2_  
credit conversion factor 信贷换算因数 ZVX!=3VT  
credit easing 放宽信贷 -P'KpX:]hd  
credit exposure 信贷风险 `' "125T  
credit facility 信贷安排；信贷融通；信用透支 l&LrcM  
Credit Guarantee Scheme 信贷保证计划 UpIt"+d2&  
credit item 贷项 yCLDJ%8  
credit limit 信贷限额 $MB/j6#j  
Credit Lyonnais 里昂信贷银行 /agX! E4s  
Credit Lyonnais Hongkong (Finance) Limited 香港里昂财务有限公司 l!^+Xeg~  
credit rating 信贷评级 H|i39XV  
credit rating agency 信贷评级机构 J_ S]jE{  
Credit Review Committee [Hong Kong Monetary Authority] 信贷检讨委员会〔香港金融管理局〕 ?,0 5!]  
credit risk 信贷风险 An0Zg'o!G  
credit sale 赊销；赊售 ?cdjQ@j~h  
credit side 贷方 SBynu  
credit squeeze 信贷紧缩；收紧信贷 us TPr  
credit to... 记入……帐目 "ZU CYYre  
credit to be given against tax 税款抵免 _yJAn\  
credit transfer 信贷转帐；信用转帐 ui$JQ_P  
credit union 储蓄互助社 ?YTngIa  
Credit Union League of Hong Kong 香港储蓄互助社协会 H^N 5yOj/  
creditor 债权人 j9G1 _  
creditor's petition 债权人的呈请书 a2tRmil  
creditworthiness 信誉；信用可靠程度 :`w'}h7m  
creeping inflation 爬行式通货膨胀；温和通货膨胀；渐升通胀 lyYi2& %  
criminal bankruptcy 刑事破产 rfVHPMD0  
criminal bankruptcy order 刑事破产令 ;Q&|-`NK  
criminal bankruptcy petition 刑事破产呈请书 JTn\
NSa  
criterion for credit 授信原则 NiCB.a  
critical path analysis 关键路线分析法；要径分析法 ++)3*+N+  
cross rate 套价；套汇汇率；交叉汇率 7@*l2edXm+  
cross-currency settlement risk 跨国货币结算风险 p2Fff4nQ   
crossed cheque 划线支票 <B%s9Zy  
crossed trade 交叉买卖；交叉盘买卖 =Pu;wx9  
Cross-Harbour Tunnel Passage Tax 海底隧道使用税 xOAA1#  
cross-holding 相互持股；交叉持股 ~$\9T.tre2  
cross-margining 跨市场保证金制度 Fw!TTH6l0  
cross-referencing system 相互参照系统 8vL2<VT;  
cross-subsidization 互相资助；互相津贴 /PuN+M  
Crown Agent 英联邦代办 SlRQi:  
crude activity rate 粗略经济活动率 cB ,l=/?  
crude econometric model 粗略计量经济模式 ;@R=CQ6  
culpable insider dealing 应受谴责的内幕交易 2GRdfX  
cum dividend 连股息 qB0F9[U  
cumulative appreciation 累积升值；累积增值  l,n V*Z  
cumulative deficit 累积赤字；累积亏损 bXw
!fYm&  
cumulative dividend 累积股息 [~[)C]-=  
cumulative financial position 累积财政状况 RZg8y+jM  
cumulative realized investment 累积的已实现投资 3w-0IP]<  
currency 货币 $V0G[!4  
currency adjustment factor 货币调整因子；币值调整因素 Bl"BmUn  
currency board arrangement “货币发行局”制度 =KctAR;  
Currency Board Operations Sub-Committee 货币发行委员会 ra4$/@3n  
Currency Committee [Hong Kong Futures Exchange Limited] 7\?
0d!  
货币委员会〔香港期货交易所有限公司〕 CC<(V{Png  
currency crisis 货币危机 wG\ +C'&~  
currency denomination 货币面值 #rkz:ir4  
currency futures 货币期货；外汇期货 2Vn~o_ga  
currency futures contract 货币期货合约；外汇期货合约 +=Q/'g   
currency in circulation 流通货币 >ARZ=x[  
currency matching 货币配对 +KzbaBK  
currency note 纸币；钞票 `,O#r0m  
currency option 货币期权 c6@7>PM  
currency swap 货币掉期；货币互兑；货币互惠信贷 %gb4(~E+N  
currency warrant 货币认兑证；货币认股权证 1K`7  
current account 往来帐户；支票户口；经常帐目 z9B""ws  
current assets 流动资产 bkvm-$/  
current domestic value 现行本地价格 ^-&BGQM  
current liabilities 流动负债 PS=N]e7k'  
current market price 当时市价；现时市价 TOe=6
Z5h  
current price 当时价格；现时价格 /#C}1emK  
current price series 当时物价计算数列 dpPu&m+  
current year rules of assessment 当年度评税规则 ZHWxU  
cushion 缓冲；缓冲时限〔债券〕 PqJB&:ZV  
cushion of liquid assets 流动资产缓冲额；速动资产缓冲额 (5Z*m<]c  
custodian 保管人 ~7$4w# of0  
custodian trustee 保管受托人 _,?<r&>v6  
custody 保管 KT>eE  
customer 客户 oN
\IQ7oI  
customer lending 客户贷款 +[R,wsG  
customer statement 客户对数单；客户结单 ,@#))2<RK  
cut loss “斩仓”；减少损失 DNGXp5
I  
cut margin “斩仓” qz@k-Jqq d  
cut-off date 截止日期 |*T3TsP u  
cut-throat competition 割喉式竞争；恶性竞争 ~g|Z6-?4Jj  
cycle of activity 活动循环；商业循环 B,_/'DneQK  
cyclical fluctuation 周期性波动 !)1gGXRY  
cyclical inflation 周期性通货膨胀 M:9 6QM~  
cyclical nature of the economy 经济的周期性情况 {%"n[DLps  
$q iY)RE  
D.A.H. Private Bank Limited安新私人銀行有限公司 pr) `7VuKp  
Dah Sing Bank Limited大新銀行有限公司 R'udC}  
Dah Sing Finance Limited大新

顶 'BiR ,M$mY  
]+ KN9  
知识太多了 L*QX21@wC  

5uidi  
要慢慢看 JoCZ{MhM  
谢谢斑竹了