一些有用的会计术语C

C: +&\. ]Pp  
>~ *wPoW  
calendar year figure 历年数字 ^P,Pj z  
call 催缴通知；认购期权 S/oD`   
call deposit 通知存款；活期存款 XVNJK-B  
call loan 短期同业拆借；通知贷款 3/gR}\=  
call margin 补仓；追加保证金 +X#6dv$  
call market 短期同业拆放市场 m^FKE:  
call money 短期同业拆借；活期贷款 ?n#$y@U  
call option 认购期权；看涨期权 #e.x]v:  
call price 赎回价格；提前赎回价 4Q!
%16 P  
call warrant 认购认股权证；回购认股权证 3^P;mQ$p1  
callable share 可收回股份；可兑付股份 @:im/SE  
called up share capital 已催缴股本 53hX%{3  
Canadian Dollar [CAD] 加拿大元 &B5&:ib1D  
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 `a52{Wa  
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 R?1Z[N  
cancellation price 取消费 v{$?Ow T/u  
cap 上限 TFOx=_.%i  
capital 资本；资金 Wu6'm&t  
Capital Accord 《资本协定》 '`;=d<'  
capital account 资本帐；非经常帐 UIU Pi gd  
capital account commitment balance 资本帐承担额结余 m=n79]b:N  
Capital Adequacy Directive [CAD] 《资本充足指引》 ;%0kzIvP  
capital adequacy ratio [CAR] 资本充足比率 bj`GGxzOb  
capital allowance 资本免税额 iuj%.}  
capital alteration 资本变更 ]Sj;\
Iz  
capital and liabilities ratio 资本负债比率 NU_^*@k  
capital and liquidity requirement 资本与流动资金的规定 a;bmlV04  
capital appreciation 资本增值 4Q#{,y944  
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 yR~$i3Z*  
capital assets 资本资产 ~0+<-T  
capital at risk 风险资本 zf8SpQ2~  
capital base 资本基础；资金基础 CA|l| t^  
capital charges 资本支出；资本费用 u3Z]!l
 
capital commitment 资本承担 'Ev[G6vo  
capital contribution certificate 出资证明书 +\["HS7+'0  
capital convergence 划一资本充足比率 `}`Qqv  
capital cost 资本成本；建设成本；建设费用 PK|qiu-O&*  
capital cover 资本保证 bLS10^g5  
capital deficit 资本亏绌；资本赤字 q0q-Coh>  
capital divided into shares 资本分成股份 ?Sh"%x  
capital element 资本因素；资本部分 )o:sDj`b]  
capital equipment 资本设备 8N)Lck2PR  
capital expenditure 资本开支；非经常开支 Cgln@Rz  
capital expenses 资本费用 G(?1 Urxi  
capital financing 筹集资本；以非经常收入支付非经常开支的结算 `StuUa  
capital flow 资金流量 bp/l~h.7W  
capital formation 资本形成；集资 #do%u"q  
capital formation figure 资本组合数字 p5qfv>E8)  
capital fund 资本基金 &_]G0~e  
capital gain 资本增益；资本增值 ^X6e\]yj  
capital gains tax 资本增值税 #9s)fR  
capital goods 资本财货；资本货物 {Y/0BS2D  
capital grant 非经常补助金；非经常拨款；建设补助金  #*rJI3  
capital grant cycle 建设补助金周期 #yIHr&'oX  
capital injection 注入资本；注资 :Z/\U*6~  
capital input 投入资本 '0~?zP  
capital intensity 资本密集度 'DXT7|Df  
capital intensive 资本密集 2ZV; GS#  
capital investment 资本投资 2!LDrvPP  
Capital Investment Fund 资本投资基金 3{.]!  
capital loss 资本损失 f"gYXaVF+  
capital maintenance 资本保值；资本保留 y=pW+$k  
capital market 资本市场；资金市场 MB:[: nX  
capital market instrument 资本市场票据 \^0>h`[  
capital money 资本款项 (xvg.Nby  
capital money subject to a trust 信托财产资本 Q_p&~PNy5  
capital movement 资本流动 iz;5:  
capital nature 资本性质 nCwA8AG
 
capital outlay 资本支出 =c 9nC;C  
capital portion 资本部分 '4d4i  
capital profit 资本利润 ysi=}+F.  
capital project 基本工程项目；非经常开支项目 IAzFwlO9  
capital receipt 资本收入 p2(ha3PW  
capital redemption 资本赎回 fJ\?+,  
capital redemption business 资本赎回业务 ] 7[#K^  
capital redemption contract 资本赎回合约 q_^yma  
capital redemption reserve 资本赎回储备 P7T'.|d  
capital reduction 资本减缩；减资 f99"~)B|  
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] ez9F!1  
股本削减计划〔香港联合交易所有限公司〕 Py#EjF12  
capital repayment 偿还资本 #-Mr3  
capital reserve 资本储备；后备资本 Wm"q8-
<<  
capital revenue 资本收益；非经常收入
8.jf6 
 
capital spending 资本开支；资本支出；非经常开支 "6IZf>N@#  
capital stock 股本 1`|Z8Jpocj  
capital stock subscription 认缴股本；认购股本 0827z  
capital subsidy 建设津贴；基本建设津贴 fe<7D\Sp@  
capital subvention 非经常资助金 &ZMQ]'&  
capital sum 资本额 /2d>nj  
capital tax 资本税 1P"{TMd?  
capital transfer tax 资本转移税 QKEtV  
capital turnover 资本周转率 ";`jS&"=  
capital value 资本价值 \
IC^z  
capital works project 基本工程项目 &Jb$YKt  
Capital Works Reserve Fund 基本工程储备基金 '/XP4B\(E  
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 j;48Yya'  
capitalization 资本化；资本总额 UAz^P6iQ`~  
capitalization of interest 利息化作本金 &c"!Y)%G  
capitalized interest 化作本金的利息 @D*PO-s9  
capitalized loan 转作资本的贷款 l'Za"TL:  
capitalized value 资本还原值；资本化价值 _vb'3~'S  
capitation grant 按人计算的补助金 ?fP3R':s  
captive insurance business 专属自保保险业务 Y|b,pC|,  
car insurance 汽车保险 ^ )"Il  
Caribbean Development Bank 加勒比开发银行 *w.":\P]  
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] ,]ySBAO  
意大利嘉利堡银行 \"RCJadK  
cartel 同业联盟；卡特尔 XXX y*/P  
cartelized rates system 联营式利率制度 ld#x'/  
cash 现金；现款 M]k Q{(  
cash accounting system 现金会计制度 xMQ>,nZ  
cash acquisition 以现金投资所得的资产 At[Q0'jkc  
cash allowance 现金津贴 |*w)]2Bl  
cash assets 现金资产 :zo5`[P  
cash at bank 银行现金；银行存款 1yz%ud-l  
cash balance 现金结余 V:j^!*  
cash basis 现金收付制；收付实现制 E<tR8='F  
cash basis accounting 现金收付制会计；收付实现制会计 Eo^m; p5  
cash bonus 现金红利 -z. wAp  
cash book 现金出纳帐；现金簿 CV^%'HIs?+  
cash client 现金客户 Dz$w6d  
cash commission rebate 现金回佣 LKI\(%ba#  
cash compensation 现金补偿 ,<K+.7,)E  
cash contribution 现金承担额；现金分担额 ZY7-.  
cash cost 直接费用；现金成本 %E#Ubm!  
cash coupon 现金礼券 *7Y#G8 s  
cash credit 现金信贷 "8uNa  
cash deficit 现金赤字 p*g)-/mA  
cash deposit and withdrawal 现金收支 un!v1g9O  
cash disbursement journal 现金支出日记簿 3O4lGe#u  
cash disbursement slip 现金支出传票；现金支出单 Kv!:2br  
cash flow 现金流量；银根 ;p~!('{P  
cash flow lending 流动现金放款；无抵押融资 lr;ubBbT  
cash flow statement 现金流量表；现金流动表 U5-8It2OR  
cash flow surplus 现金流量盈余 $Yu'B_E6p  
cash in hand 库存现金；手头现金 z]hRc8g}d  
cash in till 备用现金 B_[I/ ?  
cash in transit 运送中现金；在运现金 $ S3b<]B  
cash input 投入现金 Ap?,y?  
cash input figure 现金投入数字 JAjiG^]  
cash limit 现金支出限额；现金限额 ?kZ-,@h:  
cash margin 现金保证金 3mYW]  
cash market 现货市场；现金交易市场 `Rq|*:LV  
cash offer 现金要约；现金补偿额 SXl~lYUL  
cash payment 现金付款；现金支付 Q_fgpjEh/t  
cash position 现金头寸 M0C)SU5"  
cash price 现金价格 _2`b$/)-  
cash receipts journal 现金收入日记簿 -Wmb M]Z  
cash receiving slip 现金收入传票；现金收入单 a%HNz_ro  
cash settlement 现金结算 b"#S92R+  
cash surplus 现金盈余 s&o9LdL  
cash with order 订货付现；凭票即付 I:oEt  
cashier's order 银行本票 Ebj0 {ZL  
cashier's order outstanding 未承兑的银行本票 w[l#0ZZ  
cash-limited subhead 有现金支出限额的分目 rxMo7px@}I  
cash-sweep 现金彩票活动 =$bF[3D  
casual client “散客”；“散户” -le^ 5M7  
CCASS Depository 中央结算系统证券存管处 TlyBpG=p  
CCIC Finance Limited 中芝兴业财务有限公司 Y~I>mc]  
cedant 分出者 \hI?XnL#  
ceding company 分出公司 'xai5X  
ceding insurer 分出保险人 ,0AS&xs$  
ceiling 上限 [S]q'c)  
ceiling price 最高限价 44~ReN}`  
central bank 中央银行 EI?8/c  
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 vvY?8/  
central banking 中央银行业务 ,KM%/;1Dm  
central banking function 中央银行职能 ` W);+s  
Central Clearing and Custodian System 中央结算及托管系统 OMmfTlM%  
Central Clearing and Depository System 中央结算及存管系统 ; \co{_&D  
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 ?-Of\fNu  
central clearing house 中央结算所 =,ax"C?pR  
central clearing system 中央结算制度；集体交收系统 $$0< &  
central custody system 中央托管系统 bp?TO]LH  
central depository 中央存管处 KK
>jV  
central depository system 中央证券存管制度 W!.FnM5x  
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 }oG6XI9  
central rate 中央汇率；中心汇率 iNi1+sm  
Central Registration Hong Kong Limited 香港中央证券登记有限公司 LzLJ6A>;R  
Central Tender Board 中央投标委员会 ]Z\W%'q+  
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统；世达结算系统 l}-k>fug  
centralized budgetary and payments system 集中预算及支付制度 ziO(`"v  
centred 12-month moving average 十二个月定位移动平均数 fX,O9d$  
certificate of approval 批准证明书 WW3Jxd  
certificate of beneficial entitlement to property 资产权益证书 A_ &IK;-go  
certificate of compliance 合格证明书；合约完成证明书 %YF /=l  
certificate of deposit [CD] 存款证 {_.(,Z{  
certificate of exemption from estate duty 豁免遗产税证明书 mMZrBz7r  
certificate of incorporation 公司注册证书；法团注册证书 X#0yOSR  
certificate of incorporation of registered trustees 注册受托人法团证书 5M'cOJ  
certificate of indebtedness [CI] 负债证明书 9cN@y<_I  
certificate of insurance 保险证书 $4ZV(j]  
certificate of interest 权益证明书；息票 By!u*vSev  
certificate of means 资产证明书 FVP,$  
certificate of participation 参与证明书 +&f_k@+  
certificate of payment of profits tax 缴付利得税证明书 kzUj)  
certificate of preference 特惠税证 Oz_CEMcy  
certificate of rateable value 应课差饷租值证明书 3;}YW^oXq  
certificate of registration 登记证书；注册证明书 "#0P
*3-c  
certificate of satisfaction 清偿证明书 RWM~7^JA  
certificate of transfer 转让证明书 p}!)4EI=  
certificate to bearer 不记名证明书 5z3WRg
 
certification 核证 IRk)u`  
certification fee 核证费 j?$B@Zk  
certified cheque 经银行证明可兑现的支票 DH_~,tK9  
certified public accountant [CPA] 执业会计师 mM/#(Ghl  
certified statement 经证明的报表 6.45^'t]  
cessation of business 停业 <
=%[.. (S  
cession 分保 yRyRH%p)  
C.F. Finance Company Limited 浙一财务有限公司 7u^wO<  
chance 机会；中彩机会 bL0]Yuh  
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 Citumc)E  
change of domicile 迁册 $X.F=Kv
 
change to estimates 修订预算 ?XyrG1('  
change to the approved estimates of expenditure 核准开支预算的变动 }lPWA/  
charge 费用；押记；抵押 #<&@-D8  
charge number 税单号码 xZ2 1iQeN  
charge on assets 资产的征税
$?:IRgAr  
charge upon general revenue 从政府一般收入中拨款支付 .
@mZG<vg  
chargeable 可予征收；应课税的 s/~[/2[bnf  
chargeable agreement for sale 可予征收印花税的买卖协议 ? B|i  
chargeable income 应课税入息 im:[ViR {  
chargeable normal trading receipt 应课税的一般营业收入 9%ct   
chargeable profit 应课税利润 6OC4?#96%'  
chargeable to tax 应课税 SV ~QH&0'  
charged to... 记入……帐目 }mZCQJ#`  
chargee 承押记人 ^_G#JJ\@$  
charge-holder 受押人 &"t
Qpw5  
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 ny^uNIRPR  
charging order 押记令 q |Pebe=  
chargor's right 押记人的权利 p*cyW l  
charitable donation 慈善捐款 Mx93D   
charitable trust 慈善信托 dXY}B=C  
charity property 慈善财产 P*?2+.  
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 r SoT]6/   
charter 章程；特许权 x?0(K=h,  
charter of incorporation 成立章程 Lnn^j#n  
chartered accountant 特许会计师 PeEaF@#k  
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 1+M !EW  
Chartered Institute of Public Finance and Accountancy [United Kingdom] |yOIC,5[JW  
特许公共财政及会计学会〔英国〕 :|I"Em3R  
charterer 承租人 *Y53bZ  
Chase Manhattan Asia Limited 美国大通亚洲有限公司 3~WI3ZIR  
Chase Manhattan Bank 美国大通银行 @*op5qVw  
chattels 实产 A9DF
ZZ0  
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 at*DYZBjDB  
Che Hsing Finance Company Limited 浙兴财务有限公司 +dq2}gM  
check-and-balance system 制约平衡制度 R"t2=3K  
Chekiang First Bank Limited 浙江第一银行 +ZE"pA^C  
cheque 支票 y\iECdPU  
Chiao Yue Finance Company Limited 侨裕财务有限公司 u5U^}<}y}  
Chiba Bank, Ltd. 千叶银行 d@Bd*iI<  
Chicago Board of Options Exchange 芝加哥期权交易所 \Z%_dT}  
Chicago Board of Trade 芝加哥交易所 }Sh@.3*  
Chicago Mercantile Exchange 芝加哥商品交易所 }\N ~%?6D  
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 {}" <  
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 k-s|gC4  
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 cqZ
lpm$c  
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 7I(QTc)*  
child allowance 子女免税额 <Z]j89wzDZ  
China & South Sea Bank Limited 中南银行 yswf2F  
China Affairs Committee [Hong Kong Futures Exchange Limited] MbTmdRf  
中国事务委员会〔香港期货交易所有限公司〕 z'>b)w
Y](  
China concept stock 中国概念股 8193d%Wb  
China Construction Bank 中国建设银行 @
1pfH\m  
China Development Division [Stock Exchange of Hong Kong Limited] KV{  
中国发展科〔香港联合交易所有限公司〕 #f=41d%  
China Economic News 《中国经济新闻》 0!:%Ge_  
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 9dp4&&Z+F  
China State Bank Limited 国华商业银行 2ss*&BR.  
Chinatrust Commercial Bank, Limited 中国信托商业银行 mSFA i  
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 -=1>t3~\  
Chinese Bankers Club, Hong Kong 香港银行华员会 cUi6 On1C  
Chinese Banks' Association 香港华商银行公会 hG9Mp!d91  
Chinese Gold and Silver Exchange Society 金银业贸易场 vHPsHy7y  
Chinese New Year bonus 年奖；年终花红 @2$Uk!  
chit fund 银会 ^\VVx:]  
Chiyu Banking Corporation Limited 集友银行有限公司 ]nxSVKE4p  
Chiyu Finance Company Limited 集友财务有限公司 '2<N_)43$  
Cho Hung Finance Limited 朝兴金融有限公司 }b<w\9AF  
choses in action 无形动产；据法权产 NZ^hp\q  
chronological book 序时帐簿 fE>JoQs38  
Chubu Securities Finance Company 中部证券金融公司 =t}m  
Chung Khiaw Bank Limited 崇侨银行 JkLpoe81  
Chung Nan Finance Company Limited 中南财务有限公司 eVbT<9k  
Chuo Trust & Banking Co., Ltd. 中央信托银行 e5n"(s"G*[  
Chuo Trust Asia Limited 中央信托亚洲有限公司 +rr
A>~  
Citibank, N.A. 万国宝通银行 {FN4BC`3+  
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 [NGq$5  
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务（香港）有限公司 4*q6#=G  
Citicorp International Limited 万国宝通国际有限公司 VjiwW%UOM  
civil debt 民事债项 d.U"lP/)D  
Civil Service Pension Reserve Fund 公务员退休金储备基金 iNL>TVUM  
claim 申索；索偿；债权  ? EhIK  
claim equalization fund 申索平衡基金 ="g9>  
claim for refund of property tax 申请发还物业税 KC<K*UHPAH  
claim of debt 债权申索 2XjH1  
claim on bank 对银行的债权 8)f/H&)>8  
claim to dividend 摊还债款申索 R&/"?&pfa  
claimant 申索人；索偿人 =| r% lx  
claims statistics 申索统计数字 q{q;X{  
class of insurance business 保险业务类别 h)r=+Q\'(S  
class of property 财产类别 QT"o"B  
claw-back 递减率 b^P
\Kky  
clearance cost 清拆成本 Ob|tA  
clearing 结算；票据交换；清算 Q'^$;X~-<  
clearing account 结算帐户 $D*Yhv!/  
clearing and settlement system 结算和交收系统 [XA:pj;rg'  
clearing balance 结算差额 vcOw`oS  
clearing bank 结算银行 /5f=a  
clearing cheque 交换支票 cdL0<J b,  
clearing house 结算所；票据交换所 |Yi_|']#  
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 &c= 3BEh  
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 4%jQHOZ  
clearing member 结算会员 cm>+f^4?n  
Clearing Members' Fund 结算会员基金 ~^g*cA t}  
clearing participant 结算参与者 g
e{%B~x  
clearing rebate 结算费用的回佣 $cO-+Mr-~  
Clearing Rules [SEHK Options Clearing House Limited] Gx%f&H~Z^  
《结算规则》〔联交所期权结算所有限公司〕 ch/DBu  
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 O3p<7`K<4  
Clerk to the Board of Review 税务上诉委员会书记 -}>H3hr  
client 客户；委托人；当事人 > mP([]  
client agreement 客户协议 AD'c#CT  
client confidentiality 客户保密的责任 hi ),PfAV  
client money 客户款项 ]vCs9*
|B  
client statement 客户结单 GkdxwuRw  
clients fund 客户资金 :-+j,G9t  
close 结算；收市；收盘 .7Itbp6=R  
close a position 平仓；轧平头寸 q
i1#s,  
close company 股份不公开的公司 X'7MW? q@  
close higher 收市时价位较高 q:,ck@-4  
close lower 收市时价位较低 P`n"E8"ab<  
close mixed 收市时荣辱互见 55Ye7P-d  
close of exchange 交易所停市 -wnBdL  
close of financial year 财政年度终结 PW*[(VX  
close out 平仓 qD}O_<_1ym  
close out a long position 平长仓 P[P]oT.N  
close out a short position 平空仓 AT"!Ys|  
close steady 收市时价格稳定 jXyK[q&O&  
close the gap 弥补差距 kl5Y{![/&f  
closed position 平仓 RXhT{Ho(>  
closed-end investment corporation 股份固定的投资公司 d]^\qeG^p  
close-out price 抛售价格 B}d)e_uLj  
closing account 决算帐户 XiyL563gh  
closing balance 期终结余；收市结余 ENZYrWl  
closing price 收市价；收盘价 &WVRh=R  
closing quotation 收市价；收市行情 >% E=l  
closing rate 收市汇价；收盘汇率 *iVv(xXgN  
closing transaction 平仓交易 <TEDs4 C  
clothing levy 成衣税 )!l1  
club deposit 零存整付存款 >6z7.d  
Code of Aid 《资助则例》 ]Mgxv>zRbs  
Code of Banking Practice 《银行营运守则》 `n%8y I%  
Code of Best Practice [Stock Exchange of Hong Kong Limited] v-}D>)M^W  
《最佳应用守则》〔香港联合交易所有限公司〕 t,yMO  
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕；《操守准则》〔香港期货交易所有限公司〕 ]7%+SH,RdD  
Code of Conduct for Persons Registered with the Securities and Futures Commission )m10IyUAY  
《证券及期货事务监察委员会注册人操守准则》 t&(\A,ch%  
code of practice 实务守则；经营守则；执业守则 xbze{9n"  
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 :
h<QM$P<  
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 f_r4*#&v  
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 7pZd?-6M^  
Code on Pooled Retirement Funds 《集资退休基金守则》 e>_Il']Mb  
Code on Share Repurchases [Share Repurchase Code] ]nx5E_j2  
《公司购回本身股份守则》〔《股份购回守则》〕 DcNwtts  
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 +2^Mz&I@b  
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 vb]H$@0  
co-debtor 共同债务人 2PVQSwW:  
co-financing scheme 共同融资计划 esHcE{GNOS  
cognizance 证明令 !u%XvxJwDb  
coin 硬币 I!g+K  
coin replacement programme 硬币取缔计划 T=T1?@2C  
coin set 套装硬币 :>, m$XO  
coinage 硬币 ap.L=vn  
Coinage Security Fund 硬币发行基金 ID$%4jl  
cold call 主动与准客户接触 6w$p
L(  
collapse in prices 价格下泻；价格下挫；价格暴跌 j:J7
  
collateral 抵押品 e\H1

IR3  
collateral bond 担保债券 A@ 4Oq  
collateral loan 抵押贷款 Qr*7bE(a  
collateral security 附属抵押品 +bc
Jm  
collection 征收；收取 ^$J.l+<hy  
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 0"xD>ue&  
collection of betting duty 收取博彩税 _!E/em  
Collection Office [Inland Revenue Department] 收税处〔税务局〕 d/`d:g  
collective consumption 集体消费 T2MXwd&l  
Collector 收税主任 wO*x0$  
Collector of Rates 差饷征收官 b:6e2|xf?  
Collector of Stamp Revenue 印花税署署长 Ve|=<7%%S  
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕  ~&Y%yN^  
combined surplus 合并盈余 690;\O '  
combined visible and invisible trade account 有形及无形贸易合并帐目 :3By7BZgj  
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 K}Rq<zW  
commemoration coin 具纪念性的硬币 iVf8M$!m  
commencement of winding-up 清盘开始 9':MD0P/M  
commerce and industry sub-index 工商分类指数 #w]@yL]|is  
commercial activity 商业活动 +Uf+`  
commercial bank 商业银行 ]*pro|  
Commercial Bank Act of Norway 《挪威商业银行法》 &l(PWU  
Commercial Banks Law 《商业银行法》 bxF'`^En  
commercial borrowing 商业借款 ,Q>wcE6v  
Commercial Code of Japan 《日本商法》 oD
7^9=#  
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 ?89_2W  
commercial invoice 商业发票 Iq: G9M  
commercial letter of credit 商业信用证 [[vbw)u  
commercial loan 商业贷款；商业放款 rn%q*_3-o  
commercial paper 商业票据 WR
fhxl  
commercial paper market 商业票据市场 3
^p;'7x  
commercial registry 商业登记处 hGlRf_{  
commercial return 商业回报 ~mu)Cw  
commercial sale 商业销售 7& G#&d  
commercialization 商品化 v L!?4k  
commercially viable 具商业利益；有利可图 f!+G1z}iA  
Commerzbank AG 西德商业银行 }#QYZ nR  
commission 佣金；委员会 e:zuP.R  
Commission des Operations de Bourse of France 法国证券事务监察委员会 $Rv(v%  
commission house 佣金行；代办行 y,vrMWDy  
commission payable 须付的佣金 qb7ur;  
commission rebate 佣金回扣 ? EXYLG  
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 fs%l j_t  
Commissioner of Banking 银行监理专员〔银监专员〕 )w&k&TY4H  
Commissioner of Estate Duty 遗产税署署长 R{S
N.%{;  
Commissioner of Inland Revenue 税务局局长 K._* ~-A  
Commissioner of Insurance 保险业监理专员 gqQ"'SRw  
Commissioner of Rating and Valuation 差饷物业估价署署长 QAKA3{-(  
commitment 承担；已承担的开支；承担额；承担项目 f|-%.,  
commitment fee 承诺费 uUI@!)@2  
Committee of the Hong Kong Association of Banks 香港银行公会委员会 PvqG5-L~W  
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 " )/febBS  
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 Y8%*S%yO  
Committee on Payment System [Hong Kong Monetary Authority] 5Ak6q(\  
支付系统委员会〔香港金融管理局〕 KeE)9e   
Committee on Unit Trusts [Securities and Futures Commission] Y@R9+7!  
单位信托委员会〔证券及期货事务监察委员会〕 ,l
r\XhO  
Commodities Dealers' Deposit Fund 商品交易商按金基金 $VyH2+ jC  
Commodities Trading Commission 商品交易事务监察委员会 ])uhm)U@  
commodity 商品 ;`-@L  
commodity classification 商品分类法 2vx1M6a)L  
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 ! )PV-[2  
commodity dealer 商品交易商 AWn$od`#s  
commodity exchange 商品交易所 4]%v%64U  
Commodity Exchange Compensation Fund 商品交易所赔偿基金 P`!31P#]L  
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 kC4}@{4i  
commodity flow method 商品流动法；商品流通法 m #}%l3$  
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 (SG
U]@)g  
commodity futures contract 商品期货合约 ?_Y2'O  
commodity market 商品市场  VqK/GWg  
commodity tax 商品税 yUp"%_t0  
commodity trading adviser 商品交易顾问 S 0L"5B@  
commodity trading adviser's representative 商品交易顾问代表 0dKi25J  
commodity trading advisory contract 商品交易顾问合约 xRPUGGv  
commodity warrant 商品期权证 ]J>{ZL  
commodity-based investment 以商品为基础的投资 vK~tgZ&  
common fund 共同基金 JN:EcVuy  
common property 分权共有财产 e!JC5Al7  
common share 普通股 c6Z\ecH9  
common stock 普通股 m(?ZNtBQt  
Commonwealth Bank of Australia 澳洲联邦银行 {|ChwM\x  
Commonwealth Development Corporation 英联邦发展公司 OVgx2_F  
Commonwealth Finance Ministers Conference 英联邦财长会议 a.!|A(zw  
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 Y
;OqdO  
Commonwealth income tax 英联邦入息税 B$@fE}  
Commonwealth Preference 英联邦特惠制 2P4$^G[  
communal property 公有财产；公有产业 ;E]^7T  
communication expenses 通讯费用 GtSvb6UNn  
Community Preference 欧共体特惠制 >xJh!w<
pB  
commutation of pension 退休金的折算 ohj(1jt  
commuted gratuity 折算酬金 |B/A)(c yV  
commuted pension gratuity 经折算的退休酬金 AEr8^6  
Companies Act [United Kingdom] 《公司法令》〔英国〕 !$5.\D  
Companies Handbook 《上市公司手册》 FF7  
companies inspector 公司检查员 Ua=w;h  
Companies Liquidation Account 公司清盘帐户 !<I3^q  
Companies Ordinance: Information to be Included in a Rights Issue Prospectus  (:ObxJ*  
《公司条例：供股章程须载有的资料》 @#= ail  
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》 ^J{tOxO=l  
Companies Registration Officer 公司注册主任 mhZ60RW  
Companies Registry 公司注册处 {Mx3G*hr
 
Companies Registry Trading Fund 公司注册处营运基金 8O0E;6b  
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 -^+!:0'
;  
Company Formation and Enforcement Division [Companies Registry] NT}r6V(Aju  
公司成立及条例执行部〔公司注册处〕 fKN&0N|^R  
company in which the public are substantially interested 由公众拥有相当权益的公司 Zr U9oy&!C  
company limited by guarantee 担保有限公司 p{BBqKv  
company limited by shares 股份有限公司 FqT2+VO~  
company register 公司登记册 2N$yn  
company registration fee 公司注册费 Zn]njf1x  
company with limited liability 有限法律责任的公司 [
[sfuJD  
company's memorandum 公司组织章程 Rx>>0%e.  
company's reserve 公司储备 6 (@U+`  
comparative advantage 比较优势；比较利益 6~_TXy/  
compensation 补偿金；赔偿 FG[YH5  
Compensation Committee [Stock Exchange of Hong Kong Limited] bQFMg41*w7  
赔偿委员会〔香港联合交易所有限公司〕 mzkv/  
compensation from insurance 保险赔偿 nNJMQb'K  
compensation fund 赔偿基金 q" aUA_}\  
compensation fund levy 赔偿基金征费 2IGoAt>V  
compensation rate 补偿率 X[{t
D#  
Compensation Review Committee 赔偿检讨委员会 cun&'JOH?U  
compensation scheme 赔偿计划 7@*l2edXm+  
compensation trade 补偿贸易 E=9xiS  
compensation value 补偿值 rbw5.NU  
compensatory payment 补偿付款 JL1z8Nu  
competition and pricing strategy 竞争与定价策略 eub2[,  
competitive edge 竞争优势 'ixu+.ZL/  
competitive price 具竞争力的价格 VkCh
RzhC  
competitive tender 竞争性投标 1>"[b8a/  
Compliance Committee [Stock Exchange of Hong Kong Limited] eVy>  
监察委员会〔香港联合交易所有限公司〕 ,|r%tNh<8$  
component of expenditure 开支组成部分 C%l+<wpXO  
Composite Consumer Price Index 综合消费物价指数 S[zX@3eZV  
composite index 综合指数 wmQT$`$b  
composite rating 综合评级 ~7}aW#  
composite return form 综合报税表 6~@S,i1  
Composite Securities and Futures Bill 《证券及期货综合条例草案》 fi.[a8w:W  
composite tax return 综合报税表 QSxR@hC  
composition 组合成分；债务重整协议 3w-0IP]<  
composition of earnings 收益组合成分 $V0G[!4  
compound increase 复合增加率；复合增长率 [G/ti&Od^  
compound interest 复利 XzBnj7E  
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 v
==b. 2=  
comprador note 买办票据 CC<(V{Png  
comprador order 买办付款令票 L~u@n24  
comprehensive income tax 综合所得税 [m9Iz!E  
comptroller 审计主任 +=Q/'g   
compulsory liquidation 强制清盘 zc
n/LF  
compulsory winding-up 强制清盘 5UgxuuP4  
computation 计算；计算表 ipThwp9  
computational procedure 计算方法 #!i&  
computer audit programme 电脑审计程序；电脑核数程序 +nj 2  
concentrated position 集中持仓量 ]?#E5(V@x  
concentration risk 资金集中风险；集中融资风险 i
6Kcj  
concept stock 概念股 \=yWJ  
concession 特许权；宽减措施；优惠 [7btoo|P]  
concession contract 特许经营权合约 =>kE`"{!  
concessionary rate 优惠率 V4.&"0\n#  
concordat 协定；契约；国际监管条约 >-0\wP  
condition 条件 `pfZJ+  
conditional endorsement 附有条件的背书 R;]z/|8  
conditional offer 有条件要约 mz'r<v2Tc  
conditional sale agreement 有条件售卖协议 Q2L>P<87T  
conditions of tender 投标章程 EL?6x  
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》 qZS]eQW.  
conduct of business standard 业务操守准则 @3Lh/&  
Confidentiality Understandings 保密谅解文件 $k,wA8OZ-  
confirmation letter 确认书 A./VO  
confirmation of mail transfer 信汇证明书 `v|w&ty*  
Confirmation of Payment 已缴税证明书 1ab_^P  
confirmed letter of credit 保兑信用证 ,_N+t:*#0  
confirming bank 保兑银行 7
%Q?BH7{  
confiscation order 没收令 ,_$}>MY;  
connected transaction 关连交易
 4.7 PL  
consensus capitalism 共识资本主义 y_7lSo8<  
conservative investor 保守投资者 QQPT=_P]  
consideration 代价；对价；约因 Mkj`  
consideration issue [listing method] 代价发行〔上市方式〕 PXRkK63  
consideration other than cash 现金以外的代价 a At<36{?  
consignee 收货人；代售人 )#H&lH  
consignment 托运；寄售 L^{1dVGWNa  
consignor 付货人；托运人；寄售人 6Kbc:wlR  
consolidated account 综合帐目 E<~Fi.M;\  
consolidated account expenditure 综合帐目开支 o^!_S5zKe.  
consolidated balance sheet 综合资产负债表 !'jZ !NFO  
consolidated cash deficit 综合现金赤字 ,DZoE~  
consolidated cash surplus 综合现金盈余 0eP ]  
consolidated enterprises sectorial index 综合企业分类指数 3hi0  
consolidated net earnings 综合净收益；综合净盈利 j+9;Cp]NV  
consolidated net profit 综合净利润；综合纯利 Vx<`6uv
 
consolidated policy 综合保单 XB.xIApmy  
consolidated price 综合价格 Nf!g1D"U  
consolidated profit and loss account 综合损益帐；综合损益表 `+\6;nM  
consolidated public sector expenditure 公营部门综合开支 hn-!W;j  
consolidated revenue account 综合收入帐 5p}ri,Y<  
consolidated shareholders' fund 综合股东资金 0{q>'dv  
consolidation of shares 股份合并 ,dR<O.{0  
consolidation period 巩固期；“牛皮靠稳”阶段；大涨后的调整期 l@irAtg4  
consortium company 财团公司  l:i&l?>_  
consortium loan 银团贷款 RnaxRnXVR  
constant dollar figure 固定币值 d5z=fH9  
constant market price 固定市价 2&,jO+BqE@  
constant price 固定价格 tpY]Mz[J  
constant price series 固定物价计算数列 v><c@a=[  
constant rate 固定比率 :]rb}1nLB  
constituent stock 成分股 X9-WU\?UC  
constitution 章程；组织章程 nqFJNK]a  
construction output 建造产出量 ){I0  
constructive trust 法律构定信托 7'~Oai~r  
consultant accountant 顾问会计师 ;J>upI  
consultant's fee 顾问费 -91*VBrOd  
Consultation Paper on Proposed Regulation on Share Margin Financing yd|roG/  
《监管股票按贷财务的建议谘询文件》 Km)VOX[ZZ  
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability
L* 0$x  
《有关联交所检讨董事资格的程序的谘询文件》 a7fFp9l!  
consumer behaviour 消费者行为 @,:6wKMc  
Consumer Council 消费者委员会 LJc"T)>$`  
consumer credit financing operation 消费者信贷业务 rsaN<6#_^Q  
consumer demand 消费者需求 sy]hMGH:3W  
consumer durables 耐用消费品 x_+-TC4IXn  
consumer expenditure 消费开支 k',#T932x1  
consumer goods 消费品 %4QpDt  
consumer market 消费市场 li37*  
consumer price 消费物价 [pRRBMho  
Consumer Price Index [CPI] 消费物价指数 iCtDV5  
Consumer Price Index (A) 甲类消费物价指数 B4Fuvi  
Consumer Price Index (B) 乙类消费物价指数 J85S'cwZZ  
Consumer Price Index Classification System 消费物价指数分类法 0Xw$l3@N^  
Consumer Price Index Report 《消费物价指数月报》 */6lyODf  
Consumer Price Index series 消费物价指数系列 TFAd  
consumer price inflation 消费物价上涨
3cA'9  
Consumer Representative Action Fund 消费者集体诉讼基金 * @=ZzL  
consumer sentiment 消费意欲 x##0s5Qn  
consumer spending 消费开支；消费支出 Uk'bOp  
consumption expenditure 消费开支 1s_N!a  
consumption pattern 消费模式 PU2^4h/[`  
consumption product 消费产品 0#S#v2r5  
consumption tax 消费税 _m.w5n
J  
contango 交易延期费；延期交割费；期货溢价 x>bGxDtu*  
contingencies warrant 紧急拨款令；应急支款授权书 {6tj$&\)  
contingency 应急费用；意外开支准备金 WbWEgd%8.  
contingency allowance 应急准备金 }WV}in0
 
contingency sum 应急费用；意外开支准备金 t+ vz=`  
contingent assets 或有资产 A`:a T{j  
contingent debt 或有债权；待确定债务 W5Uw=!LdEY  
contingent interest 待确定的权益 =o5|W'>`  
contingent liabilities 或有负债 W;T5[
 
contingent profit 或有利润 Ntt*}|:QV<  
contingent right 或有的权利 w$DHMpW'  
continue to hold a deposit 继续持有存款 t}YT+S  
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 &e6!/y&  
continuing rent 连续租金 ^?8/9o  
continuing trustee 留任受托人 ;EB^1*AEw  
continuous licensing system 长期持牌制度 `oU|U!|  
Continuous Net Settlement System [CNS System] 持续净额交收系统 dLfB){>S  
contra account 对销帐户 Fy$f`w_H@  
contra flow 资金回流 f}t8V% ^E  
contra item 对销项目 DS1{~_>nFu  
contra transfer 对销转拨 vB%os Qm  
contract 合约 +,1 Ea )  
contract for difference 差价合约 d.0K~M  
contract for service 服务合约 QnA~,z/.w  
contract for settlement 平仓合约 }n(
 ?|  
contract note 成交单据 ueyQ&+6r  
contract of copartnery 合伙合约 2}n7f7[/b  
contract of indemnity 弥偿合约 \2^o,1r/  
contract of insurance 保险合约 +'$5Jtz  
contract of reinsurance 再保险合约 U0;pl
2  
contract price 合约价格 VTa%  
contracting party 订约人；立约人；缔约国 5HaI$>h6  
contractual agreement 合约协议 c;Gf$9?iC  
contractual commitment 合约承担 Y$5uoq%p3A  
contractual joint venture 合约式联营企业 w,az{\  
contractual mutual fund 合约互惠基金 aD+4uGN  
contractual right 合约权利 wJZuJ(  
contractual savings fund 合约储蓄基金 O.DO,]Uh  
contributed surplus 实缴资本盈余 3yrb7Rn3  
contribution 出资；供款；捐款；分担款项 L|L;<  
contribution account 供款帐户 Sh2BU3  
contribution to gross domestic product 在本地生产总值中所占比率 akFT 0@9  
contribution to investment 出资额 7^7Jh&b)/  
contribution to pension fund 退休金供款 #U(kK(uO  
contributor 供款人；出资人；捐助人 \(MIDCZ@-  
contributory 分担人 ^ -4~pDv^  
contributory scheme 供款计划 Q2!5  
contrived cessation of business 有预谋的停业 A5T&i]  
control 控制权；控制；管制 );zLgNx,  
control of a company 公司的控制权；公司控股权 !z1\#|>  
control of business 业务的控制权 nb.|^O?  
controlled company 受控制公司 -wT!g;v;%  
controller 控制人；控权人；会计长 ` {qt4zd0  
controller of an authorized institution 认可机构控权人 .I?~R:(Ig  
controlling company 控股公司 B@U'7`v  
controlling interest 控制权益；控股权益 ^=k=;   
controlling officer 管制人员 RGL2S]UFs  
controlling officer's report 管制人员报告 fx-8mf3  
controlling shareholder 控股股东；持有控股权的股东 c'>_JlG~  
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》 x"n++j  
conventional lending 传统放款；常规放款 & 'CUc/,  
conversion 兑换；换算；转换〔证券〕 npd:aGx  
conversion factor 换算因数 UM/!dt}DnF  
conversion of stock 公债的转换 {;N2 &S o  
conversion rate 兑换率；换算率；转换价格〔证券〕 uM\5G
K  
convertibility 可兑性；兑换性；自由兑换 -xG6J.S  
convertibility undertaking 兑换保证 Bi2 c5[3  
convertible 可兑换；可换股 shR|  
convertible currency 可兑换货币 UwxszEHC  
convertible debenture 可转换债权证 UiVGOQ
q  
convertible loan stock 可转换股的债权股额 d_Jj&:"l  
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 !S%0#d2  
conveyance 转易；转易契；财产转让证书 ?qb35  
conveyance of property 财产转让
!TivQB  
conveyance on sale 售卖转易契 Sn0kJIb }  
conveyancing fee 业权转易费  l5 ]  
conveyancing scale charges 物业转易收费标准 T%;V_iW-  
cooling-off period 冷静期 :..WL;gC  
co-owner 共同拥有人；分权共有人 5DDSo0E  
co-partner 共同合伙人 SK#&%Yk  
co-partnership 共同合伙 \%7fm#z6  
Copenhagen Stock Exchange 哥本哈根证券交易所 Y]7503J  
core capital 核心资本 P2@Z7DhQ  
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons q^:VF()d_z  
《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》 5rmU9L  
Core Principles for Effective Banking Supervision [Basle Committee] BA2J dU  
《有效监管银行业的主要原则》〔巴塞尔委员会〕 +4  h!;i  
cornering “夹仓”；轧空；囤积居奇 i)'tt9f$  
corporate borrower 借款公司；借款机构 p="0Y<2l  
corporate business 公司企业；公司业务 X
o:Mar  
Corporate Communications Department [Stock Exchange of Hong Kong Limited] 2e-`V5{)b  
企业传讯部〔香港联合交易所有限公司〕 x
0b=r!Duu  
corporate customer 公司客户
zO---}[9a  
corporate dealer 公司交易商 h5rR44  
Corporate Finance Division [Securities and Futures Commission] sQJGwZ7  
企业融资部〔证券及期货事务监察委员会〕 m8;w7S7,j~  
Corporate Finance (D.T.C.) Limited 协联财务有限公司 |Iwglb!k  
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 |lcp (u*u  
corporate governance 公司管治 ="5D}%  
corporate income tax 公司所得税 B]H8^   
corporate investment adviser 公司投资顾问 @({=~ W^  
corporate member 法团会员；公司会员〔香港联合交易所有限公司〕 7nPcm;Er  
corporate plan 公司计划 FZ
?:BX^  
corporate practice 执业法团 ] j8
bv3  
corporate profits tax 公司利得税 d!UxFY@  
corporate savings 公司储蓄 co~NXpqg  
corporate service tax 公司服务税 yQ$]`hr;  
corporate signature 法团的签名 uorX;yekC  
corporation 法团；公司 %S"85#R5E  
corporation bond 公司债券 tRpY+s~Fq  
corporation stock 公司股证；地方债券〔英国〕 6UqAs<
c9  
corporation tax 公司税 vJaWHC$q  
correction phase of stock market 股市调整期 h=
0a9vIXF  
Correctional Services Industries Suspense Account 惩教工业暂记帐 */l;e<E  
corrective affidavit 修正遗产申报誓章 aG83@ABx  
correspondent bank 代理银行 "a=Hr4C*r  
Cosmos Finance Limited 宇宙财务有限公司 "p*'H
Q  
cost 成本；费用；价格 tfN[-3)Z  
cost centre 成本中心 @ ?M\[qeF@  
cost competitiveness 成本竞争力 Q#G xo  
cost control 成本控制；成本管理 i6KB\W2  
cost convention 原值成本法；成本惯例 ccrWk*t
r  
cost effectiveness 成本效益；经济效益 ) $_1U!z  
cost efficiency 成本效率 [gpO?'~  
cost element 成本要素 gHp*QL\?9  
cost flow 成本流转 N<8\.z5:<  
cost input 投入资金 @lF?+/=$  
cost management information system 成本管理资料系统 t^KQ*8clG  
cost of an asset 资产成本 .}/8]  
cost of borrowing 借贷成本 $L8>Ha}  
cost of capital 资本成本；资金成本 (jA5`4>u  
cost of installation 安装费 L2,2Sn*4i  
cost of issue 招股费用；发行股份费用 Z3weFbCH  
cost of living 生活费用 gu!!}pwV9  
cost of transmitting 传送费用 c)LG+K  
cost overrun 成本超支 `hZh}K^  
cost price 成本价格 L7Hv)  
cost price structure 成本价格结构 v@soS1V!  
cost to the revenue 政府收入的损失；政府减少的收入 o0]YDX@T  
cost-benefit analysis 成本效益分析 nj'5iiV`]  
cost-benefit study 成本效益研究 5XUm}D$  
cost-book company 以成本帐原则组成的公司 Ga5*tWj  
cost-effectiveness analysis 成本效益分析 xy]O8>b  
costing 成本计算；成本计算法 l)vC=V6MG  
costing and pricing policy 成本及定价政策 %+=;4tHJ  
costing exercise 成本计算工作 -R]0cefC<f  
costing review 成本检讨 Bd <0}  
cost-of-living allowance 生活津贴 P*A+k"DU1  
cost-of-living index 生活指数；生活费用指数 W06#|8,{v  
cost-plus pricing 成本加成定价法 Zs />_w}  
cost-push inflation 成本推动的通货膨胀 YD'gyP4  
cost-recovery basis 收回成本的原则 XQ]vJQYIR  
cost-related charges 依成本而定的收费 Q $}#&
 
cost-related fee 依成本而定的收费 \0x>#ygX  
co-surety 共同担保人 } Xo#/9  
co-trustee 共同受托人 ["<Xh0_  
cotton futures 期棉 {#qUZ z-  
Council of SEHK 联交所理事会 a8JAJkFB  
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 2+rT .GFc  
counterclaim 反申索 )0-A;X2  
counterfoil 联页〔收据〕；存根〔支票〕；票根 [j-?)  
counter-guarantee 反担保 n2bhCd]j<b  
counter-inflationary policy 反通货膨胀政策 iRnjN  
countersignature 副署签名；连署签名
\Q|-Npw  
country debt provisioning 债务国坏帐准备 ZK8)FmT_<O  
country of beneficial ownership 实益拥有国 ]JjS$VMauX  
coupon 息票；赠券 X|T|iB,vT  
coupon rate 息票利率 !xfDWbvHV  
cover 保证金；承保范围；补仓 #\w N2`" W  
cover note 临时保单 .Qx5,)@
9  
cover short position 补仓；填平空仓 M5ZH6X@5  
coverage 保额；承保范围 x.*^dM@V  
covered call 备兑认购期权 KsP2./N  
covered option 备兑期权 <E4(KE  
covered warrant 备兑认股权证 ZKXE7
p i  
crash 狂泻；暴跌；崩溃 P!W%KobZ7|  
creation of new heads and subheads 开立新总目及分目 7P+1W \  
credit 信用；信贷；信用证；贷项 i90X0b-A  
credit advice 贷项通知书 'z;(Y*jb  
credit agency 征信所；信用调查机关 Xx{| [2`  
Credit Agricole Indosuez 东方汇理银行 VGc*aQYa  
credit arrangement 信贷安排 b^$`2m-?@f  
credit balance 贷方结余 |CDM(g
>%  
credit card 信用卡 /AD&z?My+E  
credit card scheme 信用卡计划 j~k,d.17M  
Credit Commercial de France 法国商业银行 /e0B$UymFu  
Credit Committee 贷款委员会 dn#I,xa`  
credit control 信贷管制 f?UI+TU  
credit conversion factor 信贷换算因数 >+a\BK"k  
credit easing 放宽信贷 iAk:CJ{  
credit exposure 信贷风险 9jTBLp-i#N  
credit facility 信贷安排；信贷融通；信用透支 ->b5"{t  
Credit Guarantee Scheme 信贷保证计划 v`Jt+?I  
credit item 贷项 wHj1+W  
credit limit 信贷限额 R.rch2  
Credit Lyonnais 里昂信贷银行 !0,q[|m  
Credit Lyonnais Hongkong (Finance) Limited 香港里昂财务有限公司 {s mk<NL  
credit rating 信贷评级 u2oS Ci  
credit rating agency 信贷评级机构 zWC| Qe  
Credit Review Committee [Hong Kong Monetary Authority] 信贷检讨委员会〔香港金融管理局〕 L;RE5YrH%6  
credit risk 信贷风险 }ssV"5M  
credit sale 赊销；赊售 >[;W~*  
credit side 贷方 -wXeue},>  
credit squeeze 信贷紧缩；收紧信贷 Mp`$1Ksn  
credit to... 记入……帐目 {$z54nvw$  
credit to be given against tax 税款抵免 1%+-}yo<  
credit transfer 信贷转帐；信用转帐 qSvV|G  
credit union 储蓄互助社 4=^_VDlpd  
Credit Union League of Hong Kong 香港储蓄互助社协会 ~S/
oW89  
creditor 债权人 bFG~08Z ,d  
creditor's petition 债权人的呈请书 XPX?+W=mv  
creditworthiness 信誉；信用可靠程度 (SyD)G\rj  
creeping inflation 爬行式通货膨胀；温和通货膨胀；渐升通胀 i<"lXu  
criminal bankruptcy 刑事破产 1,wcf,  
criminal bankruptcy order 刑事破产令 ddfGR/1X  
criminal bankruptcy petition 刑事破产呈请书 ^aSb~lce  
criterion for credit 授信原则 YCbvCw$Ob  
critical path analysis 关键路线分析法；要径分析法 sG`x |%t  
cross rate 套价；套汇汇率；交叉汇率 X<L=*r^C,=  
cross-currency settlement risk 跨国货币结算风险 >9{?&#]x  
crossed cheque 划线支票 c*)T4n[e  
crossed trade 交叉买卖；交叉盘买卖 % "(&a'B  
Cross-Harbour Tunnel Passage Tax 海底隧道使用税 ~bZ$ d{o^  
cross-holding 相互持股；交叉持股 G4@r_VP\  
cross-margining 跨市场保证金制度 k`:
zQd^T  
cross-referencing system 相互参照系统 ..}P$
 
cross-subsidization 互相资助；互相津贴 y!=,u  
Crown Agent 英联邦代办 7[1L
h'u  
crude activity rate 粗略经济活动率 SboHo({5VA  
crude econometric model 粗略计量经济模式 wb$uq/|  
culpable insider dealing 应受谴责的内幕交易 .g8*K "  
cum dividend 连股息 u"HGT=Nl  
cumulative appreciation 累积升值；累积增值 b(0<,r8  
cumulative deficit 累积赤字；累积亏损 Uj(0M;#%o+  
cumulative dividend 累积股息 62sl6WWS3  
cumulative financial position 累积财政状况 PQ4mNjXN  
cumulative realized investment 累积的已实现投资 RsZj  
currency 货币 sUG!dwqqd  
currency adjustment factor 货币调整因子；币值调整因素 3(WijtH  
currency board arrangement “货币发行局”制度 +HS]kFH  
Currency Board Operations Sub-Committee 货币发行委员会 eN=jWUoCh  
Currency Committee [Hong Kong Futures Exchange Limited] J~2SGXH)^?  
货币委员会〔香港期货交易所有限公司〕 9hA`I tS  
currency crisis 货币危机 hp~q!Q1=  
currency denomination 货币面值 cU6*y!}9  
currency futures 货币期货；外汇期货 B]
X8KzLu  
currency futures contract 货币期货合约；外汇期货合约 u_k[<&$  
currency in circulation 流通货币 " @D  
currency matching 货币配对 UGO#o`.G}  
currency note 纸币；钞票 8gS7$ EH'  
currency option 货币期权 >of34C"DI  
currency swap 货币掉期；货币互兑；货币互惠信贷 zgwez$  
currency warrant 货币认兑证；货币认股权证 <F7a!$zQ  
current account 往来帐户；支票户口；经常帐目 ' h7Faj  
current assets 流动资产 QF>T)1&J[7  
current domestic value 现行本地价格 &*v\t\]  
current liabilities 流动负债 &en. m>9,  
current market price 当时市价；现时市价 O&l4/RtQ\)  
current price 当时价格；现时价格 }X)vktE+|  
current price series 当时物价计算数列 296}L
W  
current year rules of assessment 当年度评税规则 sy
cAAmH<  
cushion 缓冲；缓冲时限〔债券〕 yqx5_}  
cushion of liquid assets 流动资产缓冲额；速动资产缓冲额 `;UWq{"  
custodian 保管人  pQiC#4b  
custodian trustee 保管受托人 ]DNPG"  
custody 保管 ]}v]j`9m%  
customer 客户 @ZJL
]TO  
customer lending 客户贷款 ?4b0\ -  
customer statement 客户对数单；客户结单 -Uo11'{  
cut loss “斩仓”；减少损失 FP=B/!g  
cut margin “斩仓” c]^P$F8U  
cut-off date 截止日期 G=:/v  
cut-throat competition 割喉式竞争；恶性竞争 yNvAT>H  
cycle of activity 活动循环；商业循环 QL7b<xDQC*  
cyclical fluctuation 周期性波动 1&dtq,|N  
cyclical inflation 周期性通货膨胀 E=8'!  
cyclical nature of the economy 经济的周期性情况 c~R'`Q  

Xd(^7~i  
D.A.H. Private Bank Limited安新私人銀行有限公司 XKWq{,Ks  
Dah Sing Bank Limited大新銀行有限公司 *{ rorir  
Dah Sing Finance Limited大新

顶 RcYUO*  
Dj\nsc@e3  
知识太多了 wK(]E%\  
 V9) /  
要慢慢看 gcA:Q4  
谢谢斑竹了