一些有用的会计术语C

C: `VsGa  
&[RU.Q!_H  
calendar year figure 历年数字 vR$5ItnT  
call 催缴通知；认购期权 G!8pF  
call deposit 通知存款；活期存款 hBhkb ~Oky  
call loan 短期同业拆借；通知贷款 0f^.zt{T  
call margin 补仓；追加保证金
,7P^]V1  
call market 短期同业拆放市场 _w;+Jh  
call money 短期同业拆借；活期贷款 |esjhf}H>v  
call option 认购期权；看涨期权 2-0cB$W+  
call price 赎回价格；提前赎回价 3(+#^aw  
call warrant 认购认股权证；回购认股权证 BUinzW z{a  
callable share 可收回股份；可兑付股份 m;f?}z_\$  
called up share capital 已催缴股本 e
f&@aB  
Canadian Dollar [CAD] 加拿大元 %,et$1`g  
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 LFyceFbm  
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 6# ";W2  
cancellation price 取消费 fR4l4 GU?)  
cap 上限 i[{] LiP  
capital 资本；资金 5Kj4!Ai  
Capital Accord 《资本协定》 kA!(}wRL  
capital account 资本帐；非经常帐 c)MR+'d\WO  
capital account commitment balance 资本帐承担额结余 ==1/N{{R  
Capital Adequacy Directive [CAD] 《资本充足指引》 4D$sFR|?t  
capital adequacy ratio [CAR] 资本充足比率 %J7mZB9  
capital allowance 资本免税额 6 v^  
capital alteration 资本变更 -!,]Y10  
capital and liabilities ratio 资本负债比率 Treh{s  
capital and liquidity requirement 资本与流动资金的规定 5jV97x)BGx  
capital appreciation 资本增值 F9P0cGDs  
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〕 O6,"#BX  
capital assets 资本资产 Sn2Ds)Pfx3  
capital at risk 风险资本 C'/M/|=Q#  
capital base 资本基础；资金基础 Z,!Xxv;4  
capital charges 资本支出；资本费用 2~WFLD  
capital commitment 资本承担 yF5  
capital contribution certificate 出资证明书 ;Z1U@2./  
capital convergence 划一资本充足比率 \1mM5r~  
capital cost 资本成本；建设成本；建设费用 )^f9[5ee  
capital cover 资本保证
9id~NNr7  
capital deficit 资本亏绌；资本赤字 K=Z]#bm  
capital divided into shares 资本分成股份 (_qBsng:  
capital element 资本因素；资本部分 207O["Y  
capital equipment 资本设备 Kwl qi]~  
capital expenditure 资本开支；非经常开支 ;5Vk01R  
capital expenses 资本费用 w$lfR,  
capital financing 筹集资本；以非经常收入支付非经常开支的结算 &O6;nJEI  
capital flow 资金流量 _d[2_b1  
capital formation 资本形成；集资 ?[S >&Vq  
capital formation figure 资本组合数字 frmqBCVJ:  
capital fund 资本基金 lii]4k+z  
capital gain 资本增益；资本增值 R8[iXXjku  
capital gains tax 资本增值税 YKe0:cWc  
capital goods 资本财货；资本货物 X}j'L&{F@  
capital grant 非经常补助金；非经常拨款；建设补助金 O:,2OMB}B`  
capital grant cycle 建设补助金周期 827)
n[#%|  
capital injection 注入资本；注资 
l0caP(  
capital input 投入资本 }^pQ
bFku  
capital intensity 资本密集度 ]~\SR0  
capital intensive 资本密集 ~*mOt7G  
capital investment 资本投资 -.b Io  
Capital Investment Fund 资本投资基金 LZQFj/,Jg  
capital loss 资本损失 | 3N.5{  
capital maintenance 资本保值；资本保留 9uw,-0*5  
capital market 资本市场；资金市场 X40la_[.  
capital market instrument 资本市场票据 hmBnV  
capital money 资本款项 q: Bt]2x  
capital money subject to a trust 信托财产资本 -B*<Q[_  
capital movement 资本流动 hsHVX[<5`  
capital nature 资本性质 cXb @H#  
capital outlay 资本支出 ZSF=  
capital portion 资本部分 mmrW`~-  
capital profit 资本利润 ,5eH2W  
capital project 基本工程项目；非经常开支项目 (>rS _#^  
capital receipt 资本收入 P~Te+ -jX}  
capital redemption 资本赎回 u=@h`5-fp  
capital redemption business 资本赎回业务 +}c|O+6g  
capital redemption contract 资本赎回合约 hl6,#2$  
capital redemption reserve 资本赎回储备 VY+(,\)U  
capital reduction 资本减缩；减资 =2RhPD  
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] ^8?j
~&u$F  
股本削减计划〔香港联合交易所有限公司〕 ]]p19[4s  
capital repayment 偿还资本 6keP'
:bt  
capital reserve 资本储备；后备资本 r{K\(UT]!  
capital revenue 资本收益；非经常收入 0|+>A?E}E  
capital spending 资本开支；资本支出；非经常开支 N?qIpv/a.  
capital stock 股本 -yX

.Jv  
capital stock subscription 认缴股本；认购股本 a. h?4+^bN  
capital subsidy 建设津贴；基本建设津贴 Z:#.;wA  
capital subvention 非经常资助金 "n{9- VEmN  
capital sum 资本额 >DDQ
'W!  
capital tax 资本税 tWpl`HH  
capital transfer tax 资本转移税 k~0#'I
9  
capital turnover 资本周转率 abM84EU  
capital value 资本价值 :D"@6PC]  
capital works project 基本工程项目 @Ppo &>  
Capital Works Reserve Fund 基本工程储备基金 zLh Fbyn(  
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 [!^cd%l  
capitalization 资本化；资本总额 LFCTr/,  
capitalization of interest 利息化作本金 {5SfE$r  
capitalized interest 化作本金的利息 S,lxM,DL&  
capitalized loan 转作资本的贷款 Q`N18I3  
capitalized value 资本还原值；资本化价值 <#>Oy&E
 
capitation grant 按人计算的补助金 uii7b7[w  
captive insurance business 专属自保保险业务 iDZrK%fl  
car insurance 汽车保险 H\ 3M  
Caribbean Development Bank 加勒比开发银行 _Aa[?2 O  
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] EY]a6@;  
意大利嘉利堡银行 >b'w'"  
cartel 同业联盟；卡特尔 j5zFDh1(  
cartelized rates system 联营式利率制度 jM*AL X  
cash 现金；现款 :ztyxJv1  
cash accounting system 现金会计制度 s,w YlVYf!  
cash acquisition 以现金投资所得的资产 sD2 ^_w6j  
cash allowance 现金津贴 JfkTw~'R  
cash assets 现金资产 N?$7Z v[G  
cash at bank 银行现金；银行存款 QeL{Wa-2F  
cash balance 现金结余 _D-5}a"  
cash basis 现金收付制；收付实现制 j$+gq*I&E  
cash basis accounting 现金收付制会计；收付实现制会计 i(0hvV>'  
cash bonus 现金红利 9<v}LeX  
cash book 现金出纳帐；现金簿 0rcjorWI
 
cash client 现金客户 mk\i}U>`  
cash commission rebate 现金回佣 z`OkHX*+2|  
cash compensation 现金补偿 %bXsGPB  
cash contribution 现金承担额；现金分担额 qp\BV#E  
cash cost 直接费用；现金成本 8
^y=H=
  
cash coupon 现金礼券 YxJ`-6  
cash credit 现金信贷 _-/x;C  
cash deficit 现金赤字 o_O+u%y  
cash deposit and withdrawal 现金收支 p'80d:  
cash disbursement journal 现金支出日记簿 rCE;'? Y  
cash disbursement slip 现金支出传票；现金支出单 GQ<Ds{exs>  
cash flow 现金流量；银根 OTE<x"=h  
cash flow lending 流动现金放款；无抵押融资 =5Wp
&SM6  
cash flow statement 现金流量表；现金流动表 6Hwxx5>r  
cash flow surplus 现金流量盈余 y^G>{?Tha  
cash in hand 库存现金；手头现金 a1|c2kT  
cash in till 备用现金 %9X{{_  
cash in transit 运送中现金；在运现金 XIRR Al(,  
cash input 投入现金 gfm;xT/y  
cash input figure 现金投入数字 "XhOsMJ  
cash limit 现金支出限额；现金限额 Mn@$;\:  
cash margin 现金保证金 lbS?/f  
cash market 现货市场；现金交易市场 wyzOcx>M  
cash offer 现金要约；现金补偿额 (z2Z)_6L*L  
cash payment 现金付款；现金支付 `L\)ahM  
cash position 现金头寸 6-]h5L]  
cash price 现金价格 cOb4c*  
cash receipts journal 现金收入日记簿 +]c}rWm  
cash receiving slip 现金收入传票；现金收入单 YjLe(+WQ  
cash settlement 现金结算 4V$fGjJ3  
cash surplus 现金盈余 k2p'G')H  
cash with order 订货付现；凭票即付 4\6:\  
cashier's order 银行本票 %
`+'v_iu  
cashier's order outstanding 未承兑的银行本票 j#VIHCzlr  
cash-limited subhead 有现金支出限额的分目 g~!$i`_b  
cash-sweep 现金彩票活动 _!!}'fMC  
casual client “散客”；“散户” )o jDRJ&  
CCASS Depository 中央结算系统证券存管处 8%ik853`  
CCIC Finance Limited 中芝兴业财务有限公司 2x
n<E>]  
cedant 分出者 `?9T~,  
ceding company 分出公司 rY,PSK/j  
ceding insurer 分出保险人 [N:BM% FQ  
ceiling 上限 >zmz
K{A=  
ceiling price 最高限价 #)]c0]p  
central bank 中央银行 %!y89x=E  
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 J?%}=_fsa  
central banking 中央银行业务 O@jqdJu  
central banking function 中央银行职能 ,[`$JNc  
Central Clearing and Custodian System 中央结算及托管系统 \A<v=VM|  
Central Clearing and Depository System 中央结算及存管系统 V"#Jk!k9k  
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 =nU/ [T.  
central clearing house 中央结算所 3SNL5  
central clearing system 中央结算制度；集体交收系统 [se^.[0,  
central custody system 中央托管系统 wqy^8N[K]  
central depository 中央存管处 zZ=$O-&%  
central depository system 中央证券存管制度 -@M3Dwsi3  
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 ;S JF%@x  
central rate 中央汇率；中心汇率 DMZ`Sx  
Central Registration Hong Kong Limited 香港中央证券登记有限公司 tZA:  
Central Tender Board 中央投标委员会 &?+WXL>  
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统；世达结算系统 0@pu@DP~  
centralized budgetary and payments system 集中预算及支付制度 n
"G`b  
centred 12-month moving average 十二个月定位移动平均数 %0XvJF)s  
certificate of approval 批准证明书 I:$"E% >=  
certificate of beneficial entitlement to property 资产权益证书 G{RTH_p
 
certificate of compliance 合格证明书；合约完成证明书 6>DLp}d  
certificate of deposit [CD] 存款证 ]V<-J   
certificate of exemption from estate duty 豁免遗产税证明书 ssl&5AS  
certificate of incorporation 公司注册证书；法团注册证书 n &}s-`D  
certificate of incorporation of registered trustees 注册受托人法团证书 \%5MAQS  
certificate of indebtedness [CI] 负债证明书 !/
hsJ9  
certificate of insurance 保险证书 3nFt1E   
certificate of interest 权益证明书；息票 7[K
CWJ  
certificate of means 资产证明书 $|a;~m>  
certificate of participation 参与证明书 YaL]>.;Z:"  
certificate of payment of profits tax 缴付利得税证明书 'MQ%)hipA  
certificate of preference 特惠税证 -BhTkoN)  
certificate of rateable value 应课差饷租值证明书 usOx=^?=  
certificate of registration 登记证书；注册证明书 MzTW8  
certificate of satisfaction 清偿证明书 +K{LQsR]  
certificate of transfer 转让证明书 1 Z[f {T)  
certificate to bearer 不记名证明书 3~%!m<1:  
certification 核证 z~Na-N  
certification fee 核证费 T~k)uQ  
certified cheque 经银行证明可兑现的支票 DDw''  
certified public accountant [CPA] 执业会计师 g`?:=G:a*  
certified statement 经证明的报表 MYdx .NZT  
cessation of business 停业 N 8t=@~]  
cession 分保 Z8&'f,  
C.F. Finance Company Limited 浙一财务有限公司 .zC*Z&e,.[  
chance 机会；中彩机会 #Ufo)\x  
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 ^oeJKjJ  
change of domicile 迁册 \=nrt?  
change to estimates 修订预算 d`%Mg&  
change to the approved estimates of expenditure 核准开支预算的变动 KCtX$XGL  
charge 费用；押记；抵押 p;%<mUI  
charge number 税单号码 'HaD~pa  
charge on assets 资产的征税 vVVPw?Ww-  
charge upon general revenue 从政府一般收入中拨款支付 mEDpKWBk  
chargeable 可予征收；应课税的 lG"H4Aa>  
chargeable agreement for sale 可予征收印花税的买卖协议 c K<)$*  
chargeable income 应课税入息 {9'M0=  
chargeable normal trading receipt 应课税的一般营业收入 JwP:2-o  
chargeable profit 应课税利润 rVzI_zYqp'  
chargeable to tax 应课税 1"]P`SY$r  
charged to... 记入……帐目 y0IK,W'&?  
chargee 承押记人 .j?kEN?
w  
charge-holder 受押人 /[pqI0sf<A  
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 <avQR9'&  
charging order 押记令 LWmB, Zf/  
chargor's right 押记人的权利 wE Qi0!  
charitable donation 慈善捐款 fx?$9(r,  
charitable trust 慈善信托 G{lcYP O  
charity property 慈善财产 RKuqx:U  
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 \:/Lc{*}MD  
charter 章程；特许权 m*n5zi|O  
charter of incorporation 成立章程 Lj 8<'"U#  
chartered accountant 特许会计师 ZGz|m0b (  
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 aj8Rb&  
Chartered Institute of Public Finance and Accountancy [United Kingdom] .eF_cD7v  
特许公共财政及会计学会〔英国〕 qL 5>o>J  
charterer 承租人 `;%ZN  
Chase Manhattan Asia Limited 美国大通亚洲有限公司 @;)PSp*j  
Chase Manhattan Bank 美国大通银行 q|dH~BK  
chattels 实产 ~5OL6Bi-q  
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 {IM! Wb  
Che Hsing Finance Company Limited 浙兴财务有限公司 |b.z*G  
check-and-balance system 制约平衡制度 1>pe&n/  
Chekiang First Bank Limited 浙江第一银行 tP(h9|[
N  
cheque 支票 1ThqqB  
Chiao Yue Finance Company Limited 侨裕财务有限公司 bB6[Xj{  
Chiba Bank, Ltd. 千叶银行 g8pO Lr'  
Chicago Board of Options Exchange 芝加哥期权交易所 Vfs$VY2.  
Chicago Board of Trade 芝加哥交易所 :qj<p3w~}  
Chicago Mercantile Exchange 芝加哥商品交易所 Xs$Ufi  
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 w{,4rk;Hr  
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 +4)7j&L  
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 Q*ju sm  
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 k$
"d^*R  
child allowance 子女免税额 s] au/T6b  
China & South Sea Bank Limited 中南银行 (q;bg1\UK  
China Affairs Committee [Hong Kong Futures Exchange Limited] 1mgLX_U9  
中国事务委员会〔香港期货交易所有限公司〕 Ew,T5GG  
China concept stock 中国概念股 q mQfLz7&x  
China Construction Bank 中国建设银行 WxUxc75  
China Development Division [Stock Exchange of Hong Kong Limited] fi%r<]@  
中国发展科〔香港联合交易所有限公司〕 ?S[Y:<R{:  
China Economic News 《中国经济新闻》 {{{#?~3$7  
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 lK(Fg  
China State Bank Limited 国华商业银行 (-^bj  
Chinatrust Commercial Bank, Limited 中国信托商业银行 < n?=|g  
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 5<+K?uhm  
Chinese Bankers Club, Hong Kong 香港银行华员会 6NLW(?]  
Chinese Banks' Association 香港华商银行公会 gPXa>C  
Chinese Gold and Silver Exchange Society 金银业贸易场 ([E]_Q  
Chinese New Year bonus 年奖；年终花红 m VxO$A,  
chit fund 银会 $P {K2"
Oc  
Chiyu Banking Corporation Limited 集友银行有限公司 lP_db&  
Chiyu Finance Company Limited 集友财务有限公司 ~(X(&  
Cho Hung Finance Limited 朝兴金融有限公司 %w}gzxN^  
choses in action 无形动产；据法权产 4g` jd  
chronological book 序时帐簿 4_=Ja2v8;`  
Chubu Securities Finance Company 中部证券金融公司 LJTo\^*  
Chung Khiaw Bank Limited 崇侨银行 q9*MNHg}  
Chung Nan Finance Company Limited 中南财务有限公司 yI;"9G  
Chuo Trust & Banking Co., Ltd. 中央信托银行 ?u$u?j|N  
Chuo Trust Asia Limited 中央信托亚洲有限公司 grom\  
Citibank, N.A. 万国宝通银行 +}kgQ^  
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 -j2 (R?a  
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务（香港）有限公司 p3x?[Ww  
Citicorp International Limited 万国宝通国际有限公司 }VCI=?-  
civil debt 民事债项 b$JBL_U5Ch  
Civil Service Pension Reserve Fund 公务员退休金储备基金 vZAv_8S)  
claim 申索；索偿；债权 blt'={Z?.x  
claim equalization fund 申索平衡基金 1=VJ&D;  
claim for refund of property tax 申请发还物业税 )P Jw+5  
claim of debt 债权申索 p.K*UP  
claim on bank 对银行的债权 ot%.M*h-  
claim to dividend 摊还债款申索 R)8s  
claimant 申索人；索偿人 zqySm)o]  
claims statistics 申索统计数字 l|`^*%W@u6  
class of insurance business 保险业务类别 QfpuZEUK  
class of property 财产类别 \Ad7 Gi~  
claw-back 递减率 PX O
!t]*  
clearance cost 清拆成本 Z*!O:/B  
clearing 结算；票据交换；清算 ]ya; v '  
clearing account 结算帐户 %:9oDK  
clearing and settlement system 结算和交收系统 ^rAa"p9  
clearing balance 结算差额 |`O5Xs1{B  
clearing bank 结算银行 ja=w5  
clearing cheque 交换支票 ,J=P,](  
clearing house 结算所；票据交换所 NTs7KSgZ  
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 /Ft:ffR|R  
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 MN8H;0g-  
clearing member 结算会员 S -&)p@4  
Clearing Members' Fund 结算会员基金 m?CZQq,  
clearing participant 结算参与者 IVvtX}  
clearing rebate 结算费用的回佣 z}4L=KR\v  
Clearing Rules [SEHK Options Clearing House Limited] (c\hy53dP  
《结算规则》〔联交所期权结算所有限公司〕 'xK.UI  
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 s'HD{W
`  
Clerk to the Board of Review 税务上诉委员会书记 n%%7KTqu  
client 客户；委托人；当事人 j6:7AH|!)2  
client agreement 客户协议 [3/VCYje  
client confidentiality 客户保密的责任 P.\nLE J=  
client money 客户款项 LO%!Z,}   
client statement 客户结单 :*i f  
clients fund 客户资金   WY  
close 结算；收市；收盘 f>9s!Hpu_  
close a position 平仓；轧平头寸 &p(0K4:  
close company 股份不公开的公司 %CnxjtTo  
close higher 收市时价位较高 U7$WiPTNL9  
close lower 收市时价位较低 ;iYff N  
close mixed 收市时荣辱互见 A&5:ATQ/|  
close of exchange 交易所停市 kQ>^->w  
close of financial year 财政年度终结 %8.J=B  
close out 平仓 vG.9H_&  
close out a long position 平长仓 O'*@ Ytn  
close out a short position 平空仓 W m&  
close steady 收市时价格稳定 I s57F4[}  
close the gap 弥补差距 Of}|ib^t  
closed position 平仓 N5U)*U'-u  
closed-end investment corporation 股份固定的投资公司 I~* ? d  
close-out price 抛售价格 $0A~uDbs  
closing account 决算帐户 BHFY%6J!  
closing balance 期终结余；收市结余 \6I+K"  
closing price 收市价；收盘价 K{fsn4rk  
closing quotation 收市价；收市行情 wEW4gz{s  
closing rate 收市汇价；收盘汇率 |`d0^(X  
closing transaction 平仓交易 zy'D!db`Z  
clothing levy 成衣税 ,zTb<g  
club deposit 零存整付存款 eet Q}]  
Code of Aid 《资助则例》 ZAKeEm2A  
Code of Banking Practice 《银行营运守则》 LtgXShp_!  
Code of Best Practice [Stock Exchange of Hong Kong Limited] Rf-
[svA  
《最佳应用守则》〔香港联合交易所有限公司〕 tB7}|jC  
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〕 "Dcs])7Q  
Code of Conduct for Persons Registered with the Securities and Futures Commission O\KQl0*l\\  
《证券及期货事务监察委员会注册人操守准则》 uGU;Y'W)  
code of practice 实务守则；经营守则；执业守则 &[mZD,  
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 }R4c  
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 AV8T  
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 una%[jTc  
Code on Pooled Retirement Funds 《集资退休基金守则》 PCrU<J 7  
Code on Share Repurchases [Share Repurchase Code] BP[|nL  
《公司购回本身股份守则》〔《股份购回守则》〕 %(/!ljh_  
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕
_jU5O;  
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 sZgRt  
co-debtor 共同债务人 G_H?f\/  
co-financing scheme 共同融资计划 e-hjC6Q U  
cognizance 证明令 D('2p8;2"7  
coin 硬币 /\s}uSW  
coin replacement programme 硬币取缔计划 ,|?CU r9Y  
coin set 套装硬币 hg@}@Wq\)  
coinage 硬币 h0vob_Fdl  
Coinage Security Fund 硬币发行基金 Ty(@+M~-  
cold call 主动与准客户接触 Z(>'0]G  
collapse in prices 价格下泻；价格下挫；价格暴跌 ikBYd }5  
collateral 抵押品 |C%Pjl^YkV  
collateral bond 担保债券 3oZ=k]\  
collateral loan 抵押贷款 =QJRMF  
collateral security 附属抵押品 9i5,2~  
collection 征收；收取 J<gJc*Q  
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 &ZHC-qMRK  
collection of betting duty 收取博彩税 g.JN_t5  
Collection Office [Inland Revenue Department] 收税处〔税务局〕 |WryBzZ>on  
collective consumption 集体消费 x3ERCqTR  
Collector 收税主任 cV{%^0?D  
Collector of Rates 差饷征收官 ^>y@4qB  
Collector of Stamp Revenue 印花税署署长 Z BUArIC  
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 sAJ7R(p  
combined surplus 合并盈余 . v@>JZC  
combined visible and invisible trade account 有形及无形贸易合并帐目 5F|8?BkOL^  
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 x_
!0.SU  
commemoration coin 具纪念性的硬币 y;?ie]3G  
commencement of winding-up 清盘开始 Q^K"8 ;  
commerce and industry sub-index 工商分类指数 L%}zVCg  
commercial activity 商业活动 P|2E2=G  
commercial bank 商业银行 2O"P
2(1}v  
Commercial Bank Act of Norway 《挪威商业银行法》 ~n')&u{  
Commercial Banks Law 《商业银行法》 9vNkZ-1  
commercial borrowing 商业借款 R1:k23{  
Commercial Code of Japan 《日本商法》  8@{OR"Ec  
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 I]"96'|N  
commercial invoice 商业发票 9z;HsUv  
commercial letter of credit 商业信用证 ;|p$\26S)%  
commercial loan 商业贷款；商业放款 :4)Qt  
commercial paper 商业票据 $GQ`clj<  
commercial paper market 商业票据市场 [ao U5;7  
commercial registry 商业登记处 . #Z+Z  
commercial return 商业回报 aq+Y7IR_  
commercial sale 商业销售 C'=k&#<-  
commercialization 商品化 UX<Qcjm$e  
commercially viable 具商业利益；有利可图 pu!dqF<  
Commerzbank AG 西德商业银行 1pv}]&X  
commission 佣金；委员会 ]{ BEr*  
Commission des Operations de Bourse of France 法国证券事务监察委员会 }u+a<:pkK  
commission house 佣金行；代办行 #eU.p&Zc  
commission payable 须付的佣金 jJ4qR:]  
commission rebate 佣金回扣 )4?x5#  
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 gw`B"c|  
Commissioner of Banking 银行监理专员〔银监专员〕 3lLMu B+  
Commissioner of Estate Duty 遗产税署署长 z)XRx:YU;$  
Commissioner of Inland Revenue 税务局局长 c(co\A.]:6  
Commissioner of Insurance 保险业监理专员 >StO.Q99  
Commissioner of Rating and Valuation 差饷物业估价署署长 G1t\Q-|l0  
commitment 承担；已承担的开支；承担额；承担项目 {Y}dv`G#Iu  
commitment fee 承诺费 /MB{Pmk$R  
Committee of the Hong Kong Association of Banks 香港银行公会委员会 [>#*B9  
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 Uw-p758dD  
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 qjJBcu_C'S  
Committee on Payment System [Hong Kong Monetary Authority] @`-[;?>  
支付系统委员会〔香港金融管理局〕  %dErnc$  
Committee on Unit Trusts [Securities and Futures Commission] zJM S=r  
单位信托委员会〔证券及期货事务监察委员会〕 /sR%]q |L  
Commodities Dealers' Deposit Fund 商品交易商按金基金 2#X4G~>#h  
Commodities Trading Commission 商品交易事务监察委员会 x5dWBGH  
commodity 商品 wd
zOFDA  
commodity classification 商品分类法 % |q0-x  
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 bW#@OrsS  
commodity dealer 商品交易商 a</D_66  
commodity exchange 商品交易所 PUQES(&  
Commodity Exchange Compensation Fund 商品交易所赔偿基金 L.xZ_ 6  
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 juAMAplf  
commodity flow method 商品流动法；商品流通法 Z'^U ad6  
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 + SZYg[  
commodity futures contract 商品期货合约 #jpoHvth  
commodity market 商品市场 %puLr'Y  
commodity tax 商品税 jUj<~:Q}3o  
commodity trading adviser 商品交易顾问 _qvK*nE  
commodity trading adviser's representative 商品交易顾问代表 1%M&CX  
commodity trading advisory contract 商品交易顾问合约 "+KJop  
commodity warrant 商品期权证 at!Y3VywG  
commodity-based investment 以商品为基础的投资 sDgXU@  
common fund 共同基金 *?QE2&S:  
common property 分权共有财产 Z') pf  
common share 普通股 `<^VR[Mx  
common stock 普通股 $d+DDm1o  
Commonwealth Bank of Australia 澳洲联邦银行 #8{F9w<Rf  
Commonwealth Development Corporation 英联邦发展公司 X u"R^  
Commonwealth Finance Ministers Conference 英联邦财长会议 /wQL  
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 .*=]gZ$IE  
Commonwealth income tax 英联邦入息税 eLwTaW !C  
Commonwealth Preference 英联邦特惠制 \&V0vN1  
communal property 公有财产；公有产业 C0.'_  
communication expenses 通讯费用 )oo~m\`  
Community Preference 欧共体特惠制  g]*  
commutation of pension 退休金的折算 ogM%N  
commuted gratuity 折算酬金 4vK8kkW1  
commuted pension gratuity 经折算的退休酬金 _ 7oV<  
Companies Act [United Kingdom] 《公司法令》〔英国〕 ;TQf5|R
\K  
Companies Handbook 《上市公司手册》 *IlaM'[*  
companies inspector 公司检查员 z^o1GY  
Companies Liquidation Account 公司清盘帐户 n<Svwa}  
Companies Ordinance: Information to be Included in a Rights Issue Prospectus |( (zTf  
《公司条例：供股章程须载有的资料》 {"*VU3%q  
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》 3<|`0pt}  
Companies Registration Officer 公司注册主任 N\t1T(C|  
Companies Registry 公司注册处 Auy".br'  
Companies Registry Trading Fund 公司注册处营运基金 RnVtZ#SCh  
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 VvByHcLv  
Company Formation and Enforcement Division [Companies Registry] 0m[dP  
公司成立及条例执行部〔公司注册处〕 mOll5O7VW  
company in which the public are substantially interested 由公众拥有相当权益的公司 (%ew604X  
company limited by guarantee 担保有限公司 Qz<d~N  
company limited by shares 股份有限公司 J.*XXM- V  
company register 公司登记册 ,lYaA5&I  
company registration fee 公司注册费 u%
|zc=  
company with limited liability 有限法律责任的公司 {!ZyCi19  
company's memorandum 公司组织章程 u'Q?T7  
company's reserve 公司储备 7&}P{<}o^  
comparative advantage 比较优势；比较利益 a<XCNTaVT  
compensation 补偿金；赔偿 v|Jlf$>  
Compensation Committee [Stock Exchange of Hong Kong Limited] FD7H@L5
 
赔偿委员会〔香港联合交易所有限公司〕 \v@({nB8  
compensation from insurance 保险赔偿 PsjbR  
compensation fund 赔偿基金 O[~x_xeW  
compensation fund levy 赔偿基金征费 4
YG/`P  
compensation rate 补偿率 TDK@)mP  
Compensation Review Committee 赔偿检讨委员会 ZU'!iU|8  
compensation scheme 赔偿计划 /z."
l!u6  
compensation trade 补偿贸易 qcB){p+UQ  
compensation value 补偿值 L6:h.1 U$  
compensatory payment 补偿付款 n/e BE q  
competition and pricing strategy 竞争与定价策略 :bM+&EP  
competitive edge 竞争优势 A(6xg)_XQ  
competitive price 具竞争力的价格  ~m=EM;  
competitive tender 竞争性投标 $FM' 3%B[  
Compliance Committee [Stock Exchange of Hong Kong Limited] 7l8[xV  
监察委员会〔香港联合交易所有限公司〕 j28_HhT  
component of expenditure 开支组成部分 q?{}3 dPC  
Composite Consumer Price Index 综合消费物价指数 >X}{BDMb.  
composite index 综合指数 ZwI 1* f  
composite rating 综合评级 n"{X!(RIcx  
composite return form 综合报税表 U)jUq_LX  
Composite Securities and Futures Bill 《证券及期货综合条例草案》 R zR?&J  
composite tax return 综合报税表 PB'0?b}fab  
composition 组合成分；债务重整协议 |g)FA_#|<  
composition of earnings 收益组合成分 @Z(rgF{{  
compound increase 复合增加率；复合增长率 x2wg^$F*oO  
compound interest 复利 =Z0t :{  
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 M8W#io  
comprador note 买办票据 wvc>0?t'  
comprador order 买办付款令票 tiQ;#p7%  
comprehensive income tax 综合所得税 60B-ay0e$b  
comptroller 审计主任 _+QwREP  
compulsory liquidation 强制清盘 pu;3nUH  
compulsory winding-up 强制清盘 IhonnLLW  
computation 计算；计算表 T{MC-j _T9  
computational procedure 计算方法 O
&?.&h  
computer audit programme 电脑审计程序；电脑核数程序 ?T*";_o,B  
concentrated position 集中持仓量 Q|hm1q  
concentration risk 资金集中风险；集中融资风险 e1 a*'T$z  
concept stock 概念股 ziL^M"~2  
concession 特许权；宽减措施；优惠
xxX/y2\  
concession contract 特许经营权合约 L'kq>1QWf  
concessionary rate 优惠率 a8uYs DS  
concordat 协定；契约；国际监管条约 D[Iqn  
condition 条件 pG yRX_;  
conditional endorsement 附有条件的背书 |HbEk[?^s  
conditional offer 有条件要约 c?6d2jH.  
conditional sale agreement 有条件售卖协议 T!^Mvat  
conditions of tender 投标章程 `F1dyf!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》 ?ApRJm:T  
conduct of business standard 业务操守准则 i^|@"+  
Confidentiality Understandings 保密谅解文件 P#tvm,  
confirmation letter 确认书 R{3CW^1
  
confirmation of mail transfer 信汇证明书 s44iEh=V(I  
Confirmation of Payment 已缴税证明书 <5ZJ]W  
confirmed letter of credit 保兑信用证 TETsg5#  
confirming bank 保兑银行 p.Y$A if.  
confiscation order 没收令 a$+#V=bA  
connected transaction 关连交易 _T~H[&Hl  
consensus capitalism 共识资本主义 L>nO:`>h  
conservative investor 保守投资者 R<g=\XO'y  
consideration 代价；对价；约因 &%e"9v2`  
consideration issue [listing method] 代价发行〔上市方式〕 &&C~@WY,r  
consideration other than cash 现金以外的代价 1g i}H)  
consignee 收货人；代售人 D44I"TgqD  
consignment 托运；寄售 s/S+ ec3  
consignor 付货人；托运人；寄售人 q3\!$IM.  
consolidated account 综合帐目 bOXh|u_3i  
consolidated account expenditure 综合帐目开支 ?UK:sF|(O  
consolidated balance sheet 综合资产负债表 2u&c &G  
consolidated cash deficit 综合现金赤字 s1=u{ET  
consolidated cash surplus 综合现金盈余 Mf7E72{D  
consolidated enterprises sectorial index 综合企业分类指数 Gg+YfY_  
consolidated net earnings 综合净收益；综合净盈利 \UQ],+H  
consolidated net profit 综合净利润；综合纯利 7ukDS]  
consolidated policy 综合保单 h544dNo&  
consolidated price 综合价格 zjWyGt(Q  
consolidated profit and loss account 综合损益帐；综合损益表 S ljZ~x,!  
consolidated public sector expenditure 公营部门综合开支 SRk7gfP*q  
consolidated revenue account 综合收入帐 B}5XRgq  
consolidated shareholders' fund 综合股东资金 M=Is9)y  
consolidation of shares 股份合并 }2xb&6g~o  
consolidation period 巩固期；“牛皮靠稳”阶段；大涨后的调整期 )`RZkCe  
consortium company 财团公司 gT7I9 (x!W  
consortium loan 银团贷款 R7t bxC  
constant dollar figure 固定币值 Bcm=G
""  
constant market price 固定市价 EEg O  
constant price 固定价格 @}{VM)Fc+  
constant price series 固定物价计算数列 F\P!NSFZV  
constant rate 固定比率 KqY>4tb  
constituent stock 成分股 |Kn^w4mN  
constitution 章程；组织章程 cFxSDTR  
construction output 建造产出量 ZArf;&8  
constructive trust 法律构定信托 F~P/*FFK  
consultant accountant 顾问会计师 nTQ (JDf  
consultant's fee 顾问费 JgZdS-~  
Consultation Paper on Proposed Regulation on Share Margin Financing L`bo#,eg6  
《监管股票按贷财务的建议谘询文件》 ~l4Q~'  
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability Cj=J;^vf  
《有关联交所检讨董事资格的程序的谘询文件》 b6$4Ul-.  
consumer behaviour 消费者行为 .?7So3  
Consumer Council 消费者委员会 4w2L?PDMi  
consumer credit financing operation 消费者信贷业务 EkV!hqs
*  
consumer demand 消费者需求  m"1 ?  
consumer durables 耐用消费品 p!V)55J*  
consumer expenditure 消费开支 @@xF#3   
consumer goods 消费品 `}n0=E  
consumer market 消费市场 QD6Z=>?S  
consumer price 消费物价 l>33z_H^  
Consumer Price Index [CPI] 消费物价指数 ";58B}ki  
Consumer Price Index (A) 甲类消费物价指数 g#pIMA#/  
Consumer Price Index (B) 乙类消费物价指数 ci#Zvhtkr  
Consumer Price Index Classification System 消费物价指数分类法 b*9m2=6  
Consumer Price Index Report 《消费物价指数月报》 :C}KI)  
Consumer Price Index series 消费物价指数系列 zSX'  
consumer price inflation 消费物价上涨 <[*h_gE5  
Consumer Representative Action Fund 消费者集体诉讼基金 $u(M 4(}  
consumer sentiment 消费意欲 hPNQGVv  
consumer spending 消费开支；消费支出 _%C_uBLi  
consumption expenditure 消费开支 :K a^  
consumption pattern 消费模式 g0[<9.ke  
consumption product 消费产品 pb$ An<
P  
consumption tax 消费税 S S7D1  
contango 交易延期费；延期交割费；期货溢价 x|P<F2L  
contingencies warrant 紧急拨款令；应急支款授权书 |sDG>Zq?  
contingency 应急费用；意外开支准备金 n:{-Vvt  
contingency allowance 应急准备金 .je~qo)  
contingency sum 应急费用；意外开支准备金 5+#?7J1  
contingent assets 或有资产 10a=Y
G  
contingent debt 或有债权；待确定债务 =2GP^vh  
contingent interest 待确定的权益 T% jjs  
contingent liabilities 或有负债 e%5'(V-y,  
contingent profit 或有利润 BHiw!S<  
contingent right 或有的权利 S0X.8Bq  
continue to hold a deposit 继续持有存款 ^$T!@+:  
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 .F=<r-0  
continuing rent 连续租金 o%9Ua9|RR  
continuing trustee 留任受托人 k1@ A'n  
continuous licensing system 长期持牌制度 wjw<@A9  
Continuous Net Settlement System [CNS System] 持续净额交收系统 c+YYM :S  
contra account 对销帐户 Xv<;[vq}F  
contra flow 资金回流 3<Pyr-z h  
contra item 对销项目 bRY4yT  
contra transfer 对销转拨 ;8 /+wBnm  
contract 合约 Dg];(c+/  
contract for difference 差价合约 96([V|5K  
contract for service 服务合约 .j]OO/,  
contract for settlement 平仓合约 D{3 x}5  
contract note 成交单据 Z n"TG/:  
contract of copartnery 合伙合约 &,6y(-  
contract of indemnity 弥偿合约 t8a@L(J$  
contract of insurance 保险合约 UH.}B3H  
contract of reinsurance 再保险合约 s|rZ>SLL  
contract price 合约价格 EzeDShN=J  
contracting party 订约人；立约人；缔约国 9cx!N,R t  
contractual agreement 合约协议 GwU>o:g"  
contractual commitment 合约承担 vb80J<4  
contractual joint venture 合约式联营企业 b*F :l#  
contractual mutual fund 合约互惠基金 H8Z Z@@ qm  
contractual right 合约权利 $ M[}(m  
contractual savings fund 合约储蓄基金 Ot8S'cB1,$  
contributed surplus 实缴资本盈余 %o
_0M^3W  
contribution 出资；供款；捐款；分担款项 g)|++?  
contribution account 供款帐户 3 MI) E  
contribution to gross domestic product 在本地生产总值中所占比率 6=`m   
contribution to investment 出资额 kxKnmB#m-  
contribution to pension fund 退休金供款 3T.M?UG>  
contributor 供款人；出资人；捐助人  el*pYI  
contributory 分担人 _|5FrN  
contributory scheme 供款计划 ~_^o?NE,  
contrived cessation of business 有预谋的停业 Yqz[sz5+m  
control 控制权；控制；管制 Z2pN<S{5  
control of a company 公司的控制权；公司控股权 \w@_(4")Qb  
control of business 业务的控制权 Rs(CrB/M  
controlled company 受控制公司 :6Pc m3  
controller 控制人；控权人；会计长 #|*,zIYo  
controller of an authorized institution 认可机构控权人 Qi'WV9ke  
controlling company 控股公司 ,VcDvZ7  
controlling interest 控制权益；控股权益 GF/x;,Ae  
controlling officer 管制人员 +8@`lDnr  
controlling officer's report 管制人员报告 E[htB><  
controlling shareholder 控股股东；持有控股权的股东 ^5'/ }iR2N  
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》 ~IJZM`gN  
conventional lending 传统放款；常规放款 >7v.`m6?H  
conversion 兑换；换算；转换〔证券〕 g  cK"  
conversion factor 换算因数 N@du.d:  
conversion of stock 公债的转换  lN`_0  
conversion rate 兑换率；换算率；转换价格〔证券〕 +68K[s,FD  
convertibility 可兑性；兑换性；自由兑换 4\eX=~C>:  
convertibility undertaking 兑换保证 BC0c c[x  
convertible 可兑换；可换股 ^TCJh^4na  
convertible currency 可兑换货币 j[=_1~u}  
convertible debenture 可转换债权证 y:6'&`L  
convertible loan stock 可转换股的债权股额 _)Z7Le:f!  
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 hhgz=7Y  
conveyance 转易；转易契；财产转让证书 1&dsQ,VDl  
conveyance of property 财产转让 EwBN+v;)  
conveyance on sale 售卖转易契 zl0:U2x7  
conveyancing fee 业权转易费 }.|5S+J?[  
conveyancing scale charges 物业转易收费标准 cPBy(5^  
cooling-off period 冷静期 >^\>-U|  
co-owner 共同拥有人；分权共有人 f[I'
j0H%  
co-partner 共同合伙人
$?JLCa  
co-partnership 共同合伙 'V9aB
5O&  
Copenhagen Stock Exchange 哥本哈根证券交易所 X.4ZLwX=  
core capital 核心资本 )PoI~km  
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons U.j\u>a  
《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》 $^D(%  
Core Principles for Effective Banking Supervision [Basle Committee] (>5VS  
《有效监管银行业的主要原则》〔巴塞尔委员会〕  yLIj4bf  
cornering “夹仓”；轧空；囤积居奇 D>#v 6XI  
corporate borrower 借款公司；借款机构 iYQy#kO  
corporate business 公司企业；公司业务 YU0HySP:  
Corporate Communications Department [Stock Exchange of Hong Kong Limited] '<W,-i  
企业传讯部〔香港联合交易所有限公司〕 LsD9hb7  
corporate customer 公司客户 ]!
J3?G  
corporate dealer 公司交易商 {
$TB#=G  
Corporate Finance Division [Securities and Futures Commission] WyJfF=<  
企业融资部〔证券及期货事务监察委员会〕 [ *a>{sO[  
Corporate Finance (D.T.C.) Limited 协联财务有限公司 }br<2?y,  
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 o/[yA3^  
corporate governance 公司管治 C05{,w?  
corporate income tax 公司所得税 cyP*QW
[  
corporate investment adviser 公司投资顾问 BNoCE!  
corporate member 法团会员；公司会员〔香港联合交易所有限公司〕 _M4v1Hr48  
corporate plan 公司计划 Ac(irPrD  
corporate practice 执业法团 f<Um2YGW  
corporate profits tax 公司利得税 |iJZC  
corporate savings 公司储蓄 h _7;UQH  
corporate service tax 公司服务税 *]| JX&  
corporate signature 法团的签名 T2PFE4+Dp  
corporation 法团；公司 a1sLRqo8  
corporation bond 公司债券 7<'i#E~  
corporation stock 公司股证；地方债券〔英国〕 M|kDys  
corporation tax 公司税 o[r6sz:  
correction phase of stock market 股市调整期 IV#f}NrfD  
Correctional Services Industries Suspense Account 惩教工业暂记帐 `xAJy5  
corrective affidavit 修正遗产申报誓章 &EJ,k'7$  
correspondent bank 代理银行 W9m[>-Ew  
Cosmos Finance Limited 宇宙财务有限公司 .lj!~_  
cost 成本；费用；价格 G]DN!7]@g  
cost centre 成本中心 *>*/|  
cost competitiveness 成本竞争力 ?,e:c XhE2  
cost control 成本控制；成本管理 iZUz6  
cost convention 原值成本法；成本惯例 \bl,_{z?  
cost effectiveness 成本效益；经济效益 *rKv`nva5  
cost efficiency 成本效率 mb`}sTU).  
cost element 成本要素 w8#>xV^~  
cost flow 成本流转 \R6T"U  
cost input 投入资金 R
M+K":p  
cost management information system 成本管理资料系统 0Lz56e'j  
cost of an asset 资产成本 %=O!K>^vt<  
cost of borrowing 借贷成本 4^}PnU7z  
cost of capital 资本成本；资金成本 }`FC
_
_  
cost of installation 安装费 {Qmb!`F  
cost of issue 招股费用；发行股份费用 uqeWdj*Y  
cost of living 生活费用 G:ngio]G0  
cost of transmitting 传送费用 b%t9a\0V  
cost overrun 成本超支 E_uH'E  
cost price 成本价格 jy|xDQ  
cost price structure 成本价格结构 ssbyvzQ  
cost to the revenue 政府收入的损失；政府减少的收入 aNU%OeQA  
cost-benefit analysis 成本效益分析 6}lEeMRW  
cost-benefit study 成本效益研究 X.Y)'qSf  
cost-book company 以成本帐原则组成的公司 8/$iCW  
cost-effectiveness analysis 成本效益分析 P2RL\`<"  
costing 成本计算；成本计算法 &_9eg  
costing and pricing policy 成本及定价政策 'eY[?LJ]U  
costing exercise 成本计算工作 ddhTri'f  
costing review 成本检讨 l8lR5<  
cost-of-living allowance 生活津贴 .Tqvy)'  
cost-of-living index 生活指数；生活费用指数 wT
bIS~!gF  
cost-plus pricing 成本加成定价法 VOOThdR  
cost-push inflation 成本推动的通货膨胀 *!s?hHv  
cost-recovery basis 收回成本的原则 /[dAgxL  
cost-related charges 依成本而定的收费 `;2`H, G'  
cost-related fee 依成本而定的收费 Xn'>k[}<k  
co-surety 共同担保人 19`0)pzZ*P  
co-trustee 共同受托人 JN-8\L  
cotton futures 期棉 '
*C)S  
Council of SEHK 联交所理事会 ]-LE'Px|  
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 +N&(lj  
counterclaim 反申索 <bppu>&  
counterfoil 联页〔收据〕；存根〔支票〕；票根 z{WqICnb  
counter-guarantee 反担保 v!C+W$,T  
counter-inflationary policy 反通货膨胀政策 Gw,kC{:C  
countersignature 副署签名；连署签名 7)wq9];w  
country debt provisioning 债务国坏帐准备 y~1php>2f1  
country of beneficial ownership 实益拥有国 M<pgaB0  
coupon 息票；赠券 ?y@pRe$2  
coupon rate 息票利率 hG3Lj7)UH  
cover 保证金；承保范围；补仓 F4gc_>{|  
cover note 临时保单 !qve1H4d2  
cover short position 补仓；填平空仓 t4f\0`jN  
coverage 保额；承保范围 rrRC5h  
covered call 备兑认购期权 x"De 9SB  
covered option 备兑期权 %,RU)}  
covered warrant 备兑认股权证 eA^|B zU  
crash 狂泻；暴跌；崩溃 @eU/g![u  
creation of new heads and subheads 开立新总目及分目 UbH=W(%  
credit 信用；信贷；信用证；贷项 UeQ%(f  
credit advice 贷项通知书 4;{CR. D  
credit agency 征信所；信用调查机关 f#b[KB^Z,2  
Credit Agricole Indosuez 东方汇理银行 GdY^}TJrh  
credit arrangement 信贷安排 "S#hzrEdYI  
credit balance 贷方结余 zH4#\d  
credit card 信用卡 `d#_66TLr  
credit card scheme 信用卡计划 1D]wW%us  
Credit Commercial de France 法国商业银行 IDZn,^  
Credit Committee 贷款委员会 (E[hl  
credit control 信贷管制 &p/k VM  
credit conversion factor 信贷换算因数 =Ybu_>  
credit easing 放宽信贷 vkmR cX:/  
credit exposure 信贷风险 -&tiM v  
credit facility 信贷安排；信贷融通；信用透支 ]h@:Y]  
Credit Guarantee Scheme 信贷保证计划 CB)#; |aDB  
credit item 贷项 YdaJ&  
credit limit 信贷限额 Vtri"G8 aB  
Credit Lyonnais 里昂信贷银行 (#k#0T kE  
Credit Lyonnais Hongkong (Finance) Limited 香港里昂财务有限公司 Pw{+7b$  
credit rating 信贷评级 ]uf_"D  
credit rating agency 信贷评级机构 MLX.MUS  
Credit Review Committee [Hong Kong Monetary Authority] 信贷检讨委员会〔香港金融管理局〕 RL9P:] ^  
credit risk 信贷风险 U"Oq8
5vY  
credit sale 赊销；赊售 :wm^04<i  
credit side 贷方 EZV$1pa  
credit squeeze 信贷紧缩；收紧信贷 \SR  
credit to... 记入……帐目 en)DN3  
credit to be given against tax 税款抵免 b L~<~gA  
credit transfer 信贷转帐；信用转帐 |{Q,,<C  
credit union 储蓄互助社 Gx)D~7lz  
Credit Union League of Hong Kong 香港储蓄互助社协会 P]GGnT
(!  
creditor 债权人 ]f?LQCTq<b  
creditor's petition 债权人的呈请书 f^ qQ5N  
creditworthiness 信誉；信用可靠程度 =c'LG   
creeping inflation 爬行式通货膨胀；温和通货膨胀；渐升通胀 A:Z:&(NtE:  
criminal bankruptcy 刑事破产 K.~U%v}  
criminal bankruptcy order 刑事破产令 5N/;'ySAE_  
criminal bankruptcy petition 刑事破产呈请书 m\=u/Zip  
criterion for credit 授信原则 \=~Ap#Mpc4  
critical path analysis 关键路线分析法；要径分析法 Ygb#U'|  
cross rate 套价；套汇汇率；交叉汇率 l?~h_8&fT  
cross-currency settlement risk 跨国货币结算风险 P@#6.Bb#V  
crossed cheque 划线支票 &\r%&IX/  
crossed trade 交叉买卖；交叉盘买卖 $? Rod;  
Cross-Harbour Tunnel Passage Tax 海底隧道使用税 q[lqEc  
cross-holding 相互持股；交叉持股 pV8,b  
cross-margining 跨市场保证金制度 p"Y=  
cross-referencing system 相互参照系统 Kkm7L-  
cross-subsidization 互相资助；互相津贴 Khl7Ez  
Crown Agent 英联邦代办 XA68H!I  
crude activity rate 粗略经济活动率 YX(%jcj*  
crude econometric model 粗略计量经济模式 *(rE<  
culpable insider dealing 应受谴责的内幕交易 l{4\Wn Va  
cum dividend 连股息 N>_7Ltw/  
cumulative appreciation 累积升值；累积增值 Z:Wix|,ONS  
cumulative deficit 累积赤字；累积亏损 tznT*EQr  
cumulative dividend 累积股息 dGg+[?  
cumulative financial position 累积财政状况 s0u$DM2  
cumulative realized investment 累积的已实现投资 gqhW.e}]  
currency 货币 +Muyp]_  
currency adjustment factor 货币调整因子；币值调整因素 b8Qm4b?:4  
currency board arrangement “货币发行局”制度 ~oI49Q&{  
Currency Board Operations Sub-Committee 货币发行委员会 t9}XO M*  
Currency Committee [Hong Kong Futures Exchange Limited] f W )  
货币委员会〔香港期货交易所有限公司〕 ?#'
qY6 ^  
currency crisis 货币危机 WBGYk);  
currency denomination 货币面值 k)J7) L  
currency futures 货币期货；外汇期货 k1<Py$9"  
currency futures contract 货币期货合约；外汇期货合约 fiZ8s
=J  
currency in circulation 流通货币 >cp9{+#f  
currency matching 货币配对 -'2.^a-8-g  
currency note 纸币；钞票 ?cJ$=  
currency option 货币期权 _rM%N+$&d_  
currency swap 货币掉期；货币互兑；货币互惠信贷 fITml6mbE  
currency warrant 货币认兑证；货币认股权证 Vswi /(  
current account 往来帐户；支票户口；经常帐目 _:z~P<%s  
current assets 流动资产 7]Egu D4  
current domestic value 现行本地价格 ! 9e>J  
current liabilities 流动负债 d dPJx<  
current market price 当时市价；现时市价 :A$6Y*s\  
current price 当时价格；现时价格 ^$(|(N[;   
current price series 当时物价计算数列 BC+HP9<]  
current year rules of assessment 当年度评税规则 qhtc?A/0}  
cushion 缓冲；缓冲时限〔债券〕 )q,}jeM8  
cushion of liquid assets 流动资产缓冲额；速动资产缓冲额 :/3`+&T^/  
custodian 保管人 v#6.VUAw  
custodian trustee 保管受托人 }fA3{Ro  
custody 保管 iw{n|&Y#`  
customer 客户 cA*%K[9  
customer lending 客户贷款 bMZ0%(q
 
customer statement 客户对数单；客户结单 OjHBzrK  
cut loss “斩仓”；减少损失 !\m.&lk'^  
cut margin “斩仓” d09
GD[5  
cut-off date 截止日期 xqr`T0!&  
cut-throat competition 割喉式竞争；恶性竞争 Kk,->q<1  
cycle of activity 活动循环；商业循环 9T]]TEv4  
cyclical fluctuation 周期性波动 \S9
z.!7v$  
cyclical inflation 周期性通货膨胀 #O~Y[''C5X  
cyclical nature of the economy 经济的周期性情况 Bw$-*FYE  
ns3k{l#  
D.A.H. Private Bank Limited安新私人銀行有限公司 oTL "]3`'  
Dah Sing Bank Limited大新銀行有限公司 4Vs;Y&t]  
Dah Sing Finance Limited大新

顶 8dpVB#]pp,  
R'F|z{8  
知识太多了 cr!I"kTgD  
QEVjXJOt0  
要慢慢看 R =jK3yfw  
谢谢斑竹了