一些有用的会计术语C

C: R,G*]/r`  
'ZW(Hjrd  
calendar year figure 历年数字 ^~;ia7V&2  
call 催缴通知；认购期权 ^iMr't\b  
call deposit 通知存款；活期存款 hr}f5Z)^v  
call loan 短期同业拆借；通知贷款 n(J>'Z  
call margin 补仓；追加保证金 t`
"m@  
call market 短期同业拆放市场 +QU>D:l  
call money 短期同业拆借；活期贷款 aX^T[  
call option 认购期权；看涨期权 h6 {vbYj  
call price 赎回价格；提前赎回价 D#b*M)X"  
call warrant 认购认股权证；回购认股权证 SlG v  
callable share 可收回股份；可兑付股份 8u+kA mI  
called up share capital 已催缴股本 +gX
,r$bX  
Canadian Dollar [CAD] 加拿大元 !k)6r6  
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 ,r~+ 9i0N  
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 e{5?+6KH  
cancellation price 取消费 . ,^WCyvq  
cap 上限 TU0-L35P1  
capital 资本；资金 y("WnVI  
Capital Accord 《资本协定》 CaJ-oy8  
capital account 资本帐；非经常帐 ZwS:Te9-  
capital account commitment balance 资本帐承担额结余 HrBJi  
Capital Adequacy Directive [CAD] 《资本充足指引》 'w+]kt-  
capital adequacy ratio [CAR] 资本充足比率 B`B=bn+4  
capital allowance 资本免税额 N&NBn(  
capital alteration 资本变更 a:)FWdp?9  
capital and liabilities ratio 资本负债比率 [CI&4)#  
capital and liquidity requirement 资本与流动资金的规定 @'R)$:I%L  
capital appreciation 资本增值 0SIC=p=J  
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〕 N `|A  
capital assets 资本资产 &:&89<C'  
capital at risk 风险资本 'QCIKCn<  
capital base 资本基础；资金基础 
Y<xqws  
capital charges 资本支出；资本费用 }=^ ,c  
capital commitment 资本承担 7AV{ h[J  
capital contribution certificate 出资证明书 JN0h3nZ_  
capital convergence 划一资本充足比率 9(N  
capital cost 资本成本；建设成本；建设费用 N)X Tmh2v|  
capital cover 资本保证 2I-d.{  
capital deficit 资本亏绌；资本赤字 
b/'bhE=  
capital divided into shares 资本分成股份 Hb=#`  
capital element 资本因素；资本部分 }%_|k^t  
capital equipment 资本设备 ] 3{t}qY$A  
capital expenditure 资本开支；非经常开支 IOl_J>D]F  
capital expenses 资本费用 rwF$aR>9  
capital financing 筹集资本；以非经常收入支付非经常开支的结算 ^PZ[;F40  
capital flow 资金流量 }iUK`e  
capital formation 资本形成；集资 m-AF&( ;K  
capital formation figure 资本组合数字 ,X?/FAcb
 
capital fund 资本基金 h6h6B.\Ld  
capital gain 资本增益；资本增值 Cr5ND\  
capital gains tax 资本增值税 E3uu vQ#|  
capital goods 资本财货；资本货物 ku]5sd >b  
capital grant 非经常补助金；非经常拨款；建设补助金 o1.~g'!^  
capital grant cycle 建设补助金周期 UM7@c7B?  
capital injection 注入资本；注资 pDR~SxBXr  
capital input 投入资本 Fz7t84g(
 
capital intensity 资本密集度 *()['c#CC  
capital intensive 资本密集 g*V.u]U!i  
capital investment 资本投资 cJ4My#w  
Capital Investment Fund 资本投资基金 >fBPVu\PA  
capital loss 资本损失 ?@b6(f xX  
capital maintenance 资本保值；资本保留 [6!k:-t+  
capital market 资本市场；资金市场 V?{d<Ng~J  
capital market instrument 资本市场票据 t1']q"  
capital money 资本款项 /q9I^ztV  
capital money subject to a trust 信托财产资本 yYCS-rF>  
capital movement 资本流动 \dk1a  
capital nature 资本性质 "DW~E\Y  
capital outlay 资本支出 )CFJXc:  
capital portion 资本部分 %SmOP sz  
capital profit 资本利润 WcN4ff-  
capital project 基本工程项目；非经常开支项目 7hk)I`o65  
capital receipt 资本收入 qed_PsI  
capital redemption 资本赎回 ,>j3zjf^  
capital redemption business 资本赎回业务 t ed:]  
capital redemption contract 资本赎回合约 uMcI'=  
capital redemption reserve 资本赎回储备 2/?Zp=|j\  
capital reduction 资本减缩；减资 iXWH
I3  
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited]
vpu#!(N  
股本削减计划〔香港联合交易所有限公司〕 K"!rj.Da  
capital repayment 偿还资本 , 'pYR]3  
capital reserve 资本储备；后备资本 ?@"@9na  
capital revenue 资本收益；非经常收入 )M8d\]  
capital spending 资本开支；资本支出；非经常开支 r^,_m,s'<  
capital stock 股本 %S312=w  
capital stock subscription 认缴股本；认购股本 .}dLqw  
capital subsidy 建设津贴；基本建设津贴 Z518J46o  
capital subvention 非经常资助金 qYoW8e  
capital sum 资本额 Oc)n,D)0  
capital tax 资本税 Q
7+WV`&  
capital transfer tax 资本转移税 DI0& _,  
capital turnover 资本周转率 ) 57'<  
capital value 资本价值 8{4'G$6  
capital works project 基本工程项目 fG2)r  
Capital Works Reserve Fund 基本工程储备基金 &GH[$(  
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 neEqw+#Z  
capitalization 资本化；资本总额 BbB3#/g  
capitalization of interest 利息化作本金 HYl+xH'.j  
capitalized interest 化作本金的利息 ]T
rJ*~  
capitalized loan 转作资本的贷款 +wQ5m8E  
capitalized value 资本还原值；资本化价值 8r(Vz  
capitation grant 按人计算的补助金 D4$b-?y  
captive insurance business 专属自保保险业务 YdI6|o@vc  
car insurance 汽车保险 u$w.'lK  
Caribbean Development Bank 加勒比开发银行 h%j4(v}r{C  
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] $ DN.  
意大利嘉利堡银行 'M%iS4b{IM  
cartel 同业联盟；卡特尔 Gb^63.}  
cartelized rates system 联营式利率制度 IR/S`HD_  
cash 现金；现款 IQBL;=.J.  
cash accounting system 现金会计制度 ~vF*&^4Vh  
cash acquisition 以现金投资所得的资产 orJ|Q3c)d  
cash allowance 现金津贴 r,eH7&P9{  
cash assets 现金资产 T)tr"<F5NP  
cash at bank 银行现金；银行存款 o9sQ!gptw  
cash balance 现金结余 8mr fs%_  
cash basis 现金收付制；收付实现制 #o&T$D5  
cash basis accounting 现金收付制会计；收付实现制会计 R5sEQ| E  
cash bonus 现金红利 %\i
t4 r3  
cash book 现金出纳帐；现金簿 &Hw:65O  
cash client 现金客户 5T/+pC$e=  
cash commission rebate 现金回佣 2`i&6iz  
cash compensation 现金补偿 @#wG)TA  
cash contribution 现金承担额；现金分担额 @.e4~qz\  
cash cost 直接费用；现金成本 fTmJDUv+  
cash coupon 现金礼券 @G&oUhS  
cash credit 现金信贷  5+GTK)D  
cash deficit 现金赤字 0yjYjIk"T  
cash deposit and withdrawal 现金收支 p&}m')
 
cash disbursement journal 现金支出日记簿 T#E{d  
cash disbursement slip 现金支出传票；现金支出单 R1*&rjB  
cash flow 现金流量；银根 @kd$.7Y9  
cash flow lending 流动现金放款；无抵押融资 tdU'cc?M  
cash flow statement 现金流量表；现金流动表 c%<81Y=  
cash flow surplus 现金流量盈余 8?~>FLWTXZ  
cash in hand 库存现金；手头现金 +46& Zb35  
cash in till 备用现金 E2hML  
cash in transit 运送中现金；在运现金 Pw6l'  
cash input 投入现金 Fkv284,LM  
cash input figure 现金投入数字 r0z8?
 
cash limit 现金支出限额；现金限额 HmXxM:[4;  
cash margin 现金保证金 6heK8*.T  
cash market 现货市场；现金交易市场 dsEvpa$
?  
cash offer 现金要约；现金补偿额 JA >&$h  
cash payment 现金付款；现金支付 9'X"a  
cash position 现金头寸 NX8w(~r,:  
cash price 现金价格 Mf5kknYuL9  
cash receipts journal 现金收入日记簿 ^g'uR@uU  
cash receiving slip 现金收入传票；现金收入单 :JxuaM8  
cash settlement 现金结算 xqVIw!J?/}  
cash surplus 现金盈余 c}7Rt|`c  
cash with order 订货付现；凭票即付 ~:A=o?V2  
cashier's order 银行本票 gdBH\K(\  
cashier's order outstanding 未承兑的银行本票 9&4z4@on  
cash-limited subhead 有现金支出限额的分目 +_fxV|}P  
cash-sweep 现金彩票活动 O~bzTn
 
casual client “散客”；“散户” d_Y7/_i  
CCASS Depository 中央结算系统证券存管处 6$+F5T  
CCIC Finance Limited 中芝兴业财务有限公司 tjy@sO/Q  
cedant 分出者 5 .bU2C  
ceding company 分出公司 ADZU?7)  
ceding insurer 分出保险人 7OZjLD{ID  
ceiling 上限 a/ Z\h{*  
ceiling price 最高限价 XgZ.UT  
central bank 中央银行 DmpD`^?-L  
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 SxRa
?5  
central banking 中央银行业务 p?sC</R  
central banking function 中央银行职能 g"v-hTx  
Central Clearing and Custodian System 中央结算及托管系统 r7:4|6E  
Central Clearing and Depository System 中央结算及存管系统 ~d6zpQf7>  
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 v+`gQXJ"G  
central clearing house 中央结算所 ^&8xfI
6?  
central clearing system 中央结算制度；集体交收系统 "PY&NL?  
central custody system 中央托管系统 7%^/Jm  
central depository 中央存管处 G8p6p6*  
central depository system 中央证券存管制度 dX~$#-Ad86  
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 |"EQyV  
central rate 中央汇率；中心汇率 Ut^ {4_EC  
Central Registration Hong Kong Limited 香港中央证券登记有限公司 Dj@7vM%_  
Central Tender Board 中央投标委员会 lK3Z}e*eXQ  
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统；世达结算系统 <@2g.+9  
centralized budgetary and payments system 集中预算及支付制度 !@kwHJkv  
centred 12-month moving average 十二个月定位移动平均数 iyf vcKO  
certificate of approval 批准证明书 .~dNzonq  
certificate of beneficial entitlement to property 资产权益证书 jAb R[QR1%  
certificate of compliance 合格证明书；合约完成证明书 UB1/0o  
certificate of deposit [CD] 存款证 \B~}s}  
certificate of exemption from estate duty 豁免遗产税证明书 }0~4Z)?e3  
certificate of incorporation 公司注册证书；法团注册证书 \$[S=&E  
certificate of incorporation of registered trustees 注册受托人法团证书 =L&}&pT  
certificate of indebtedness [CI] 负债证明书 _"0Bg3Y  
certificate of insurance 保险证书 j]'7"b5  
certificate of interest 权益证明书；息票 Z]1jg>")  
certificate of means 资产证明书 vCS D1~V_  
certificate of participation 参与证明书 /V@9!  
certificate of payment of profits tax 缴付利得税证明书 &;Jg2f%.  
certificate of preference 特惠税证 m<uBRI*I  
certificate of rateable value 应课差饷租值证明书 3=~0m  
certificate of registration 登记证书；注册证明书
[GqQ6\  
certificate of satisfaction 清偿证明书 &`IC3O5  
certificate of transfer 转让证明书 Pwg?a  
certificate to bearer 不记名证明书 ]3iQpL  
certification 核证 ^
6(Nu|6\@  
certification fee 核证费 I[v6Y^{q  
certified cheque 经银行证明可兑现的支票 >")<pUQ  
certified public accountant [CPA] 执业会计师 z->[:)c  
certified statement 经证明的报表 6<h ==I   
cessation of business 停业 f,}9~r#  
cession 分保 H!yqIh  
C.F. Finance Company Limited 浙一财务有限公司 soXIPf  
chance 机会；中彩机会 J-wF2*0r<  
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 7dbGUbT  
change of domicile 迁册 yTb#V"e
R  
change to estimates 修订预算 YZyV   
change to the approved estimates of expenditure 核准开支预算的变动 I@/+=  
charge 费用；押记；抵押 78fFAN`  
charge number 税单号码 >q7/zl  
charge on assets 资产的征税 3"HW{
=  
charge upon general revenue 从政府一般收入中拨款支付 E+!A0!1  
chargeable 可予征收；应课税的 EAPjQA-B?  
chargeable agreement for sale 可予征收印花税的买卖协议 Qt`;+N(  
chargeable income 应课税入息 nqMXE82  
chargeable normal trading receipt 应课税的一般营业收入 6z keWR  
chargeable profit 应课税利润 -L&%,%  
chargeable to tax 应课税 U8
gf_R'  
charged to... 记入……帐目 ev"f@y9Do  
chargee 承押记人 kt;uB X3  
charge-holder 受押人 zo>@"uH4  
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 Cl>{vSN  
charging order 押记令 $WS?/H0C  
chargor's right 押记人的权利 g/f^|:  
charitable donation 慈善捐款 v%$c_'d  
charitable trust 慈善信托 bc}BQ|Q  
charity property 慈善财产 {GP#/5$=  
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 '`nf7

b(  
charter 章程；特许权 &b:SDl6  
charter of incorporation 成立章程 DP5}q"l  
chartered accountant 特许会计师 2{;~Bgd  
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 O.Xhi+  
Chartered Institute of Public Finance and Accountancy [United Kingdom] _my!YS5n  
特许公共财政及会计学会〔英国〕 0 F-db  
charterer 承租人 cy @",
z  
Chase Manhattan Asia Limited 美国大通亚洲有限公司 eOUv#F  
Chase Manhattan Bank 美国大通银行 |\3X7)^8D  
chattels 实产 /=IBK`  
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 W|-<ekH_u  
Che Hsing Finance Company Limited 浙兴财务有限公司 {&,MkWgG  
check-and-balance system 制约平衡制度 '}BYMEd/m%  
Chekiang First Bank Limited 浙江第一银行 }2+*E}g  
cheque 支票 2`P=ekF]  
Chiao Yue Finance Company Limited 侨裕财务有限公司 + C'<*  
Chiba Bank, Ltd. 千叶银行 '1vm]+oM
 
Chicago Board of Options Exchange 芝加哥期权交易所 Gph:'3 *X  
Chicago Board of Trade 芝加哥交易所 1WUlBr/k  
Chicago Mercantile Exchange 芝加哥商品交易所 HIsB)W&%@  
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 CKy/gTN  
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 HA`qU  
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 ul^VGW>i  
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 |] cFsB#G  
child allowance 子女免税额 G3${\'<  
China & South Sea Bank Limited 中南银行 lOEB ,/P  
China Affairs Committee [Hong Kong Futures Exchange Limited] 2}0S%R(  
中国事务委员会〔香港期货交易所有限公司〕 u{8:VX  
China concept stock 中国概念股 bvF-F$n%F  
China Construction Bank 中国建设银行 6Ij'z9nJw  
China Development Division [Stock Exchange of Hong Kong Limited] ^E]y >Y  
中国发展科〔香港联合交易所有限公司〕 IutU~%wv  
China Economic News 《中国经济新闻》 jUGk=/*]e  
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 ^{g('BQx  
China State Bank Limited 国华商业银行 pKkBAr,  
Chinatrust Commercial Bank, Limited 中国信托商业银行 *IQQsfL)  
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 .1YiNmW=  
Chinese Bankers Club, Hong Kong 香港银行华员会 nA#N,^Rr  
Chinese Banks' Association 香港华商银行公会 `G "&IQ8.  
Chinese Gold and Silver Exchange Society 金银业贸易场 _"h1#E  
Chinese New Year bonus 年奖；年终花红 jg\FD51$  
chit fund 银会 Dks"(0g  
Chiyu Banking Corporation Limited 集友银行有限公司 Uu0  
Chiyu Finance Company Limited 集友财务有限公司 )NmYgd~%  
Cho Hung Finance Limited 朝兴金融有限公司 :CGh$d] +  
choses in action 无形动产；据法权产 =-E%vnU  
chronological book 序时帐簿 ]S7>=S  
Chubu Securities Finance Company 中部证券金融公司 <%"o-xZq7C  
Chung Khiaw Bank Limited 崇侨银行 t~M0_TnXlP  
Chung Nan Finance Company Limited 中南财务有限公司 M$Ow*!DfP  
Chuo Trust & Banking Co., Ltd. 中央信托银行 IN?6~O p  
Chuo Trust Asia Limited 中央信托亚洲有限公司 -9;XNp  
Citibank, N.A. 万国宝通银行 6
Sz|3ms  
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 J0FJ@@  
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务（香港）有限公司 (w1$m8`=  
Citicorp International Limited 万国宝通国际有限公司 3XcFBFE  
civil debt 民事债项 MnTqWC90  
Civil Service Pension Reserve Fund 公务员退休金储备基金 Xk`'m[  
claim 申索；索偿；债权 zbAyYMtEk  
claim equalization fund 申索平衡基金 F*p@hl  
claim for refund of property tax 申请发还物业税 v~:'t\n  
claim of debt 债权申索 z<OfSS_]R  
claim on bank 对银行的债权 Ma^}7D /  
claim to dividend 摊还债款申索 cv"Bhql  
claimant 申索人；索偿人 Bmv5yc+;  
claims statistics 申索统计数字 ;4k/h/o1#  
class of insurance business 保险业务类别 b8&z~'ieR  
class of property 财产类别 yVt
8QF!  
claw-back 递减率 PYyT#AcW2  
clearance cost 清拆成本 46D_K  
clearing 结算；票据交换；清算  L0>7v  
clearing account 结算帐户 _Lgi5B%   
clearing and settlement system 结算和交收系统 n
K6(0?/  
clearing balance 结算差额 d@ef+-  
clearing bank 结算银行 >0S(se
$  
clearing cheque 交换支票 ^?S 
lM  
clearing house 结算所；票据交换所 B4{F)Zb  
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 juEH$7N!  
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 o!zo%#0;#)  
clearing member 结算会员 zO((FQ  
Clearing Members' Fund 结算会员基金 s]Z++Lh<{  
clearing participant 结算参与者 t;W'<.m_  
clearing rebate 结算费用的回佣 i2?TMM!Fe  
Clearing Rules [SEHK Options Clearing House Limited] z'}z4^35,  
《结算规则》〔联交所期权结算所有限公司〕 K_-S`-eH  
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 ~vKDB$2  
Clerk to the Board of Review 税务上诉委员会书记 $?y\3GX  
client 客户；委托人；当事人 Kza5_7p`L  
client agreement 客户协议 ?'U@oz8 B  
client confidentiality 客户保密的责任 b$Q#Fv&P  
client money 客户款项 Q#pgl
  
client statement 客户结单 h%&2M58:  
clients fund 客户资金 1 }
_"2  
close 结算；收市；收盘 KNSMx<GP  
close a position 平仓；轧平头寸 KP CZiu7  
close company 股份不公开的公司 ^t P|8k  
close higher 收市时价位较高 6JD~G\$  
close lower 收市时价位较低 |z`AIScT  
close mixed 收市时荣辱互见 ,@aF#  
close of exchange 交易所停市 9n;6;K#  
close of financial year 财政年度终结 gP?.io9Oi  
close out 平仓 vY]7oX+  
close out a long position 平长仓 @VnK/5opS  
close out a short position 平空仓 MZ_dI"J,  
close steady 收市时价格稳定 07>Iq8<mu  
close the gap 弥补差距 
-NUA  
closed position 平仓 i*e'eZ;
)  
closed-end investment corporation 股份固定的投资公司 ]Q
KKtvN  
close-out price 抛售价格 90">l^HX=  
closing account 决算帐户 V BjA$.  
closing balance 期终结余；收市结余 oA4<AJ2  
closing price 收市价；收盘价 -~]]%VJP|  
closing quotation 收市价；收市行情 JxlZ,FF$@  
closing rate 收市汇价；收盘汇率  dQI6.$?  
closing transaction 平仓交易 gCaxZ~o  
clothing levy 成衣税 6,(S}x YDZ  
club deposit 零存整付存款 GE}>{x=^x  
Code of Aid 《资助则例》 BoofJm  
Code of Banking Practice 《银行营运守则》 ]EEac  
Code of Best Practice [Stock Exchange of Hong Kong Limited] yAu.=Eo7  
《最佳应用守则》〔香港联合交易所有限公司〕 +[Q`I*C  
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〕 VTn6@z_ x  
Code of Conduct for Persons Registered with the Securities and Futures Commission &W N R{  
《证券及期货事务监察委员会注册人操守准则》 EB8<!c ?  
code of practice 实务守则；经营守则；执业守则 >uJU25)|  
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 te&p1F  
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 W@61rT}c  
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 U8n=Ro  
Code on Pooled Retirement Funds 《集资退休基金守则》 rXVRX#Lh  
Code on Share Repurchases [Share Repurchase Code] \+)AQ!E  
《公司购回本身股份守则》〔《股份购回守则》〕 W=2#Q2)  
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 .}3K9.hkr  
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 m>+e;5  
co-debtor 共同债务人 i"#zb&~nF  
co-financing scheme 共同融资计划 RT"JAJTi/  
cognizance 证明令 F*=}}H/  
coin 硬币 7QHrb'c  
coin replacement programme 硬币取缔计划 DaqpveKa  
coin set 套装硬币 t8t+wi!  
coinage 硬币 o<7'(Pz  
Coinage Security Fund 硬币发行基金 JmbWE
X|  
cold call 主动与准客户接触 {r1}ACw{  
collapse in prices 价格下泻；价格下挫；价格暴跌 lNB<_SO  
collateral 抵押品 g  I4Rku  
collateral bond 担保债券 wE#z)2?`\  
collateral loan 抵押贷款 9^^:Y3j  
collateral security 附属抵押品 h2vD*W  
collection 征收；收取 nrCr9#  
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 +P;&/z8i*g  
collection of betting duty 收取博彩税 Kl w9  
Collection Office [Inland Revenue Department] 收税处〔税务局〕 8J8@0  
collective consumption 集体消费 "M=1Eb$6=  
Collector 收税主任 BS+=*3J  
Collector of Rates 差饷征收官 nmUMg  
Collector of Stamp Revenue 印花税署署长 p-B |Gr|  
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 h3P^W(=&  
combined surplus 合并盈余 SsQg8d  
combined visible and invisible trade account 有形及无形贸易合并帐目 xoN?[  
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 }Bn
`0;]  
commemoration coin 具纪念性的硬币 "[\),7&03  
commencement of winding-up 清盘开始 g5~wdhpb  
commerce and industry sub-index 工商分类指数 fi';Mb3B3  
commercial activity 商业活动 BVv{:m{w  
commercial bank 商业银行 HMVy
Xu
lU  
Commercial Bank Act of Norway 《挪威商业银行法》 gtRs||  
Commercial Banks Law 《商业银行法》 ZUaqv  
commercial borrowing 商业借款 +cC$4t0$^A  
Commercial Code of Japan 《日本商法》 rjL4t^rT  
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 obSLy Ed  
commercial invoice 商业发票 i E)Fo.H  
commercial letter of credit 商业信用证 @;h$!w<  
commercial loan 商业贷款；商业放款 `8G {-_  
commercial paper 商业票据 a_o99lP  
commercial paper market 商业票据市场 v?
`DP  
commercial registry 商业登记处 31~Rs?~f(  
commercial return 商业回报 `6 ?.ihV  
commercial sale 商业销售 8d8GYTl b)  
commercialization 商品化 = K3NKPUI  
commercially viable 具商业利益；有利可图 70yM]C^  
Commerzbank AG 西德商业银行 =;y(b~  
commission 佣金；委员会 0M5m8  
Commission des Operations de Bourse of France 法国证券事务监察委员会 : 5<u!-}  
commission house 佣金行；代办行 E*{_=pX  
commission payable 须付的佣金 ><"0GPxrx  
commission rebate 佣金回扣 ::2(pgH  
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 |!"qz$8fB  
Commissioner of Banking 银行监理专员〔银监专员〕 "wj-Qgz  
Commissioner of Estate Duty 遗产税署署长 29r(Y  
Commissioner of Inland Revenue 税务局局长 GKa_
6X_  
Commissioner of Insurance 保险业监理专员 %)!b254  
Commissioner of Rating and Valuation 差饷物业估价署署长 >PoVK{&y  
commitment 承担；已承担的开支；承担额；承担项目 hO0g3^  
commitment fee 承诺费 kyu PN<?  
Committee of the Hong Kong Association of Banks 香港银行公会委员会 QT7PCHP  
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 *{s 3.=P.  
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 q1vsvL9Q  
Committee on Payment System [Hong Kong Monetary Authority] zb& 3{,  
支付系统委员会〔香港金融管理局〕 {q|Om?@  
Committee on Unit Trusts [Securities and Futures Commission] &20}64eW%  
单位信托委员会〔证券及期货事务监察委员会〕 ":V,&o9n  
Commodities Dealers' Deposit Fund 商品交易商按金基金 Or,W2  
Commodities Trading Commission 商品交易事务监察委员会 gMUCVKGf  
commodity 商品 =Bw2{]w  
commodity classification 商品分类法 )T!3du:M  
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 D=:O^<  
commodity dealer 商品交易商 *g!7P
zJ'  
commodity exchange 商品交易所 0. mS^g,M-  
Commodity Exchange Compensation Fund 商品交易所赔偿基金 #7|73&u(  
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 $&jte_hv  
commodity flow method 商品流动法；商品流通法 wi@Qf6(mn  
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 :FX|9h  
commodity futures contract 商品期货合约 ^F:Bj&0v[  
commodity market 商品市场 ']DUCu  
commodity tax 商品税 p^*A&7d:P  
commodity trading adviser 商品交易顾问 V3c7F4\  
commodity trading adviser's representative 商品交易顾问代表 W?X3 :1c9:  
commodity trading advisory contract 商品交易顾问合约 9N V.<&~  
commodity warrant 商品期权证 %hCd*[Z}j  
commodity-based investment 以商品为基础的投资 h@%a+6b?  
common fund 共同基金 y87oW_
"h  
common property 分权共有财产 B<oBo&uA  
common share 普通股 lL"ANlX-P  
common stock 普通股 V?&P).5)  
Commonwealth Bank of Australia 澳洲联邦银行 ]3]=RuQK2  
Commonwealth Development Corporation 英联邦发展公司 dq^vK
  
Commonwealth Finance Ministers Conference 英联邦财长会议 *=zv:!  
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 &l?AC%a5  
Commonwealth income tax 英联邦入息税 "?ON0u9
 
Commonwealth Preference 英联邦特惠制 {B[ }}wX$  
communal property 公有财产；公有产业 B
V=~!tsl  
communication expenses 通讯费用 {3!E8~  
Community Preference 欧共体特惠制 iB#*XJ;q  
commutation of pension 退休金的折算 ]-cSTtO  
commuted gratuity 折算酬金 FA!!S`{\  
commuted pension gratuity 经折算的退休酬金 ^]MLEr!S  
Companies Act [United Kingdom] 《公司法令》〔英国〕 9nSfFGu  
Companies Handbook 《上市公司手册》 FwUgMR*xq  
companies inspector 公司检查员 ZaF9Q%  
Companies Liquidation Account 公司清盘帐户 ,-[z?dvO  
Companies Ordinance: Information to be Included in a Rights Issue Prospectus 58P[EMhL  
《公司条例：供股章程须载有的资料》 FaQc@4%o  
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》 Dvm[W),(k  
Companies Registration Officer 公司注册主任 :f~qt%%/  
Companies Registry 公司注册处 SM\qd4
  
Companies Registry Trading Fund 公司注册处营运基金 ~3Y4_b5E  
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 Y`rli  
Company Formation and Enforcement Division [Companies Registry] 8]Q#P  
公司成立及条例执行部〔公司注册处〕 oS^KC}X  
company in which the public are substantially interested 由公众拥有相当权益的公司 EYA=fU  
company limited by guarantee 担保有限公司 yt<h!k$ _P  
company limited by shares 股份有限公司 9_fbl:qk;\  
company register 公司登记册 sO{TGk]*  
company registration fee 公司注册费 BhhFij
4  
company with limited liability 有限法律责任的公司
?[7KN8$  
company's memorandum 公司组织章程 Bk[C=<
X  
company's reserve 公司储备 6ZfL-E{  
comparative advantage 比较优势；比较利益 \rd%$hci  
compensation 补偿金；赔偿 _!,Ees=b  
Compensation Committee [Stock Exchange of Hong Kong Limited] "SRS{-p0  
赔偿委员会〔香港联合交易所有限公司〕 .y<u+)  
compensation from insurance 保险赔偿 yK-DzAv  
compensation fund 赔偿基金 :kFPPx
?  
compensation fund levy 赔偿基金征费 R3%%;`c=  
compensation rate 补偿率 k-^le|n9  
Compensation Review Committee 赔偿检讨委员会 4:5M,p  
compensation scheme 赔偿计划 W4UK?#S+  
compensation trade 补偿贸易 SP/'4m  
compensation value 补偿值 Y&H<8ez  
compensatory payment 补偿付款 fUr%@&~l^  
competition and pricing strategy 竞争与定价策略 .N( X.C  
competitive edge 竞争优势 X9ZHYlr+Q  
competitive price 具竞争力的价格 p=odyf1hK  
competitive tender 竞争性投标 )/)[}wN;j  
Compliance Committee [Stock Exchange of Hong Kong Limited] bi^Pk,'  
监察委员会〔香港联合交易所有限公司〕 ~6IY4']m*  
component of expenditure 开支组成部分 .+kg1=s  
Composite Consumer Price Index 综合消费物价指数 [!4xInS  
composite index 综合指数 *<X1M~p$  
composite rating 综合评级 U!NuiKaQ26  
composite return form 综合报税表 U8J9 #+:  
Composite Securities and Futures Bill 《证券及期货综合条例草案》 =fJU+N+<  
composite tax return 综合报税表 h3-^RE5\`S  
composition 组合成分；债务重整协议 r8?p6E  
composition of earnings 收益组合成分 E- [Eg  
compound increase 复合增加率；复合增长率 n_Qua|R  
compound interest 复利 qYJ<I'Ux O  
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 K_~kL0=4  
comprador note 买办票据 ^RO<r}Bu  
comprador order 买办付款令票 D'vaK89\  
comprehensive income tax 综合所得税 J]#rh5um  
comptroller 审计主任 Arm'0)B>  
compulsory liquidation 强制清盘 0G6aF
"  
compulsory winding-up 强制清盘 >KL=(3:":p  
computation 计算；计算表 Xdx8HB@L  
computational procedure 计算方法 AO>b\,0Me  
computer audit programme 电脑审计程序；电脑核数程序 Vjs'|%P7  
concentrated position 集中持仓量 !y B4;f$  
concentration risk 资金集中风险；集中融资风险 &a=78Z  
concept stock 概念股 !#:5^":;  
concession 特许权；宽减措施；优惠 q&J5(9]O|L  
concession contract 特许经营权合约 8["%e#%`$  
concessionary rate 优惠率 n1{[CCee@  
concordat 协定；契约；国际监管条约 4
>i\r  
condition 条件 ?&;_>0P  
conditional endorsement 附有条件的背书 c8YbBdk'  
conditional offer 有条件要约 sYBmL]Hr  
conditional sale agreement 有条件售卖协议 )WbWp4  
conditions of tender 投标章程 U 7.kYu  
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》 `WN80d\)&  
conduct of business standard 业务操守准则 NLY=o@<  
Confidentiality Understandings 保密谅解文件 NS2vA>n8R  
confirmation letter 确认书 Vx2/^MiXy  
confirmation of mail transfer 信汇证明书 ;b
*qunJ3L  
Confirmation of Payment 已缴税证明书 SMD*9&,  
confirmed letter of credit 保兑信用证 @,GL&$Y:W  
confirming bank 保兑银行 E`I(x&_  
confiscation order 没收令 OPDT:e86Y=  
connected transaction 关连交易 erW2>^My  
consensus capitalism 共识资本主义 O*GF/ R8B  
conservative investor 保守投资者 e)n ,Y  
consideration 代价；对价；约因 /uX*FZ  
consideration issue [listing method] 代价发行〔上市方式〕  Q&xH  
consideration other than cash 现金以外的代价 ioD8-  
consignee 收货人；代售人 MGsQF#6]  
consignment 托运；寄售 Z
::I3 Q  
consignor 付货人；托运人；寄售人 0S$k;q  
consolidated account 综合帐目 HzGwO^tbK  
consolidated account expenditure 综合帐目开支 KCyV |,+n  
consolidated balance sheet 综合资产负债表 !i~(h&z  
consolidated cash deficit 综合现金赤字 P0}{xq'k9v  
consolidated cash surplus 综合现金盈余 dhob]8b  
consolidated enterprises sectorial index 综合企业分类指数 ,M.}Qak^  
consolidated net earnings 综合净收益；综合净盈利 p"p~Bx  
consolidated net profit 综合净利润；综合纯利 v,ZYh w  
consolidated policy 综合保单 ?-<lIFFh  
consolidated price 综合价格 UgGa]b[9A  
consolidated profit and loss account 综合损益帐；综合损益表 cl4z%qv*  
consolidated public sector expenditure 公营部门综合开支 F1stRZ1ZI  
consolidated revenue account 综合收入帐 PM[_0b  
consolidated shareholders' fund 综合股东资金 (Of6Ij?  
consolidation of shares 股份合并 `^SRg_rH=`  
consolidation period 巩固期；“牛皮靠稳”阶段；大涨后的调整期 B1)Eo2i#  
consortium company 财团公司 g=$U&Hgs  
consortium loan 银团贷款 YUEyGhkMV{  
constant dollar figure 固定币值 =0d|F 8  
constant market price 固定市价 6]b"n'G  
constant price 固定价格 Pl/ dUt_  
constant price series 固定物价计算数列 uL/wV~g  
constant rate 固定比率 w-pgtO|Us  
constituent stock 成分股 /ovVS6Ai  
constitution 章程；组织章程 S{;Pga*Px  
construction output 建造产出量 d=xjLbsZ  
constructive trust 法律构定信托 ad: qOm  
consultant accountant 顾问会计师 !l0]IX` F  
consultant's fee 顾问费 T06(Q[)  
Consultation Paper on Proposed Regulation on Share Margin Financing "5V;~}=S  
《监管股票按贷财务的建议谘询文件》 g4h{dFb|_  
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability XG.[C>  
《有关联交所检讨董事资格的程序的谘询文件》 .U0Gm_c0  
consumer behaviour 消费者行为 5U~KYy^v  
Consumer Council 消费者委员会 SUUNC06V  
consumer credit financing operation 消费者信贷业务 .Z[4:TS  
consumer demand 消费者需求 %i9 e<.Ot  
consumer durables 耐用消费品 nv:Qd\UM  
consumer expenditure 消费开支 |ky40[C  
consumer goods 消费品 `MSig)V  
consumer market 消费市场 2
L](4Q[M  
consumer price 消费物价 t`H1]`c?  
Consumer Price Index [CPI] 消费物价指数 M(I%y0  
Consumer Price Index (A) 甲类消费物价指数 }#ZRi}f2VJ  
Consumer Price Index (B) 乙类消费物价指数 (kLaXayn  
Consumer Price Index Classification System 消费物价指数分类法 OZxJDg  
Consumer Price Index Report 《消费物价指数月报》 P?h1nxm`'  
Consumer Price Index series 消费物价指数系列 OS,!`8cw  
consumer price inflation 消费物价上涨 src9EeiV  
Consumer Representative Action Fund 消费者集体诉讼基金 "@nH;Xlq  
consumer sentiment 消费意欲 Zt!#KSF7%  
consumer spending 消费开支；消费支出 Da(k>vR@4  
consumption expenditure 消费开支 @JbxGi  
consumption pattern 消费模式 +06{5
-,  
consumption product 消费产品 $t;:"i>  
consumption tax 消费税 :8)Jnh\5  
contango 交易延期费；延期交割费；期货溢价 eyMn! a  
contingencies warrant 紧急拨款令；应急支款授权书 yt
IPY7E  
contingency 应急费用；意外开支准备金 +\T8`iCFB  
contingency allowance 应急准备金 ;W?#l$R  
contingency sum 应急费用；意外开支准备金 ;gZ ^c]\  
contingent assets 或有资产 kg^0%-F  
contingent debt 或有债权；待确定债务 G+<XYkz*  
contingent interest 待确定的权益 a yoC]rE  
contingent liabilities 或有负债 |c/=9Bb  
contingent profit 或有利润 >N|?>M*  
contingent right 或有的权利 d0 )725Ia  
continue to hold a deposit 继续持有存款 5
IF5R#  
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 sv=U^xI  
continuing rent 连续租金 B5z'Tq1  
continuing trustee 留任受托人 \AwkK3  
continuous licensing system 长期持牌制度 "A}sD7xy9  
Continuous Net Settlement System [CNS System] 持续净额交收系统 O(/~cQ  
contra account 对销帐户 xE8?%N U  
contra flow 资金回流 _Q1p_sdg  
contra item 对销项目 *:n7B\.  
contra transfer 对销转拨 4:/V
|E\D  
contract 合约 Q$U5[
TZm  
contract for difference 差价合约 ~LS</_N  
contract for service 服务合约 _bCAZa&&  
contract for settlement 平仓合约 -~]H5er`  
contract note 成交单据 WAxNQfEe  
contract of copartnery 合伙合约 dy_Uh)$$|g  
contract of indemnity 弥偿合约 oks;G([  
contract of insurance 保险合约 BzfR8mD  
contract of reinsurance 再保险合约 Onq^|r's&  
contract price 合约价格 D\THe-Vtr  
contracting party 订约人；立约人；缔约国 Oo :Dt~Ib  
contractual agreement 合约协议 N~,Ipf  
contractual commitment 合约承担 jc"sPrv5  
contractual joint venture 合约式联营企业 ?+Gt?-! 5q  
contractual mutual fund 合约互惠基金  g!}]FQBb  
contractual right 合约权利 56)!&MF  
contractual savings fund 合约储蓄基金 7GO9z<m)  
contributed surplus 实缴资本盈余 M*0^<e~]F  
contribution 出资；供款；捐款；分担款项 )7& -DI1  
contribution account 供款帐户 ,,uhEoH  
contribution to gross domestic product 在本地生产总值中所占比率 kU/MvoV  
contribution to investment 出资额 b WNa6x  
contribution to pension fund 退休金供款 }>6e-]MHfR  
contributor 供款人；出资人；捐助人 @
MOQk  
contributory 分担人 !An?<Sv$  
contributory scheme 供款计划 CK[8y&  
contrived cessation of business 有预谋的停业 +#eol~j9N  
control 控制权；控制；管制 8lM=v> Xc  
control of a company 公司的控制权；公司控股权 ESB^"|9  
control of business 业务的控制权 "<=4]Z  
controlled company 受控制公司 
R>0[w$  
controller 控制人；控权人；会计长 \ UrD%;sq  
controller of an authorized institution 认可机构控权人 iHhdoY[]  
controlling company 控股公司 Tv"T+!Z  
controlling interest 控制权益；控股权益 )pl5nu#<  
controlling officer 管制人员
2H%lN`  
controlling officer's report 管制人员报告 LL e*|:  
controlling shareholder 控股股东；持有控股权的股东 -rU_bnm  
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》 , @jtD*c)  
conventional lending 传统放款；常规放款 2VY7?1Ab(@  
conversion 兑换；换算；转换〔证券〕 S9!KI)  
conversion factor 换算因数 Led\S;pl  
conversion of stock 公债的转换 <OEIG0  
conversion rate 兑换率；换算率；转换价格〔证券〕 O4X03fUx  
convertibility 可兑性；兑换性；自由兑换 <<01@Q <  
convertibility undertaking 兑换保证 Q!q6R^5!K  
convertible 可兑换；可换股 Q$ew.h  
convertible currency 可兑换货币 hM]Z T5;<  
convertible debenture 可转换债权证 u~OlJ1V  
convertible loan stock 可转换股的债权股额 WkiT,(i  
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 ntH`\ )xi  
conveyance 转易；转易契；财产转让证书 )'m;a_r`  
conveyance of property 财产转让 26/<\{q~  
conveyance on sale 售卖转易契 h"ZIh= j@  
conveyancing fee 业权转易费 T!]rdN!  
conveyancing scale charges 物业转易收费标准 b[:,p?:@  
cooling-off period 冷静期 F% n}vA`  
co-owner 共同拥有人；分权共有人 "a2|WKpD  
co-partner 共同合伙人 v'?Smd1v /  
co-partnership 共同合伙 ^>an4UJt  
Copenhagen Stock Exchange 哥本哈根证券交易所 lPR^~&
/  
core capital 核心资本  +#,J`fV%  
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons OvT[JpV  
《适用于注册人的衍生工具场外交易活动的核心运作和财务风险管理机制》 0s-K oz  
Core Principles for Effective Banking Supervision [Basle Committee] Z$J-4KN  
《有效监管银行业的主要原则》〔巴塞尔委员会〕 C"kfxpCi  
cornering “夹仓”；轧空；囤积居奇
:oy2mi;  
corporate borrower 借款公司；借款机构 a2.6S./  
corporate business 公司企业；公司业务 5[)5K?%  
Corporate Communications Department [Stock Exchange of Hong Kong Limited] wKi#5k2  
企业传讯部〔香港联合交易所有限公司〕 P@@MQ[u?!.  
corporate customer 公司客户 5 <k)tF%  
corporate dealer 公司交易商 K W&muD  
Corporate Finance Division [Securities and Futures Commission] eikZ~!@  
企业融资部〔证券及期货事务监察委员会〕 2z{B  
Corporate Finance (D.T.C.) Limited 协联财务有限公司 +-qk\sQ  
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 g^ ?G)>  
corporate governance 公司管治 HXT"&c|  
corporate income tax 公司所得税 33<{1Y[Q6E  
corporate investment adviser 公司投资顾问 |a03SZx  
corporate member 法团会员；公司会员〔香港联合交易所有限公司〕
E+i(p+=4  
corporate plan 公司计划 ;-"!
p  
corporate practice 执业法团 sDBSc:5+e  
corporate profits tax 公司利得税 ,EHLW4v  
corporate savings 公司储蓄 0V-jOc  
corporate service tax 公司服务税 b4wT3  
corporate signature 法团的签名 +pgHCzwJE  
corporation 法团；公司  \xp0n  
corporation bond 公司债券 mC@v,"  
corporation stock 公司股证；地方债券〔英国〕 Q4 &P\V  
corporation tax 公司税 8nBYP+t,e  
correction phase of stock market 股市调整期 QlvP[Jtr  
Correctional Services Industries Suspense Account 惩教工业暂记帐 9b >+ehjB  
corrective affidavit 修正遗产申报誓章 <ot`0  
correspondent bank 代理银行 tJu:N'=Dy  
Cosmos Finance Limited 宇宙财务有限公司 @_"cMU!  
cost 成本；费用；价格 ?ch?q~e)  
cost centre 成本中心 BegO\0%+  
cost competitiveness 成本竞争力 <gi~:%T  
cost control 成本控制；成本管理 P9m
  
cost convention 原值成本法；成本惯例 Zgh~7Z/  
cost effectiveness 成本效益；经济效益 >'Lkn2WI  
cost efficiency 成本效率 9h+Hd&=  
cost element 成本要素 !pU^?Hy=  
cost flow 成本流转 wz3X;1l`c  
cost input 投入资金 JtY$AP$  
cost management information system 成本管理资料系统 6 8n ;#-X  
cost of an asset 资产成本 xGr{ad.N  
cost of borrowing 借贷成本 ~Y f8,m  
cost of capital 资本成本；资金成本 ':}9>B3 S  
cost of installation 安装费 8F<|.V;  
cost of issue 招股费用；发行股份费用 _)<5c!  
cost of living 生活费用 HaL'/V~  
cost of transmitting 传送费用 m$W2E.-$'#  
cost overrun 成本超支 ,&3+w~Ua  
cost price 成本价格 %CnVK1u!  
cost price structure 成本价格结构 8J&9}@y  
cost to the revenue 政府收入的损失；政府减少的收入 5"40{3  
cost-benefit analysis 成本效益分析 q p}2  
cost-benefit study 成本效益研究 %pWJ2J@  
cost-book company 以成本帐原则组成的公司 >0:3CpO*  
cost-effectiveness analysis 成本效益分析 ea @ H  
costing 成本计算；成本计算法 Zs}h>$E5_B  
costing and pricing policy 成本及定价政策 #tUhul/O  
costing exercise 成本计算工作 5l@}1n  
costing review 成本检讨 
:9L}jz  
cost-of-living allowance 生活津贴 7hx^U90K  
cost-of-living index 生活指数；生活费用指数 X} V]3  
cost-plus pricing 成本加成定价法 b(mZ/2,B  
cost-push inflation 成本推动的通货膨胀 *`qI<]!  
cost-recovery basis 收回成本的原则 X ]&`"Z]  
cost-related charges 依成本而定的收费 q("l?'  
cost-related fee 依成本而定的收费 `Ivt)T+n;  
co-surety 共同担保人  8zRw\]?  
co-trustee 共同受托人 dk1q9Tx  
cotton futures 期棉 ]3|h6KWq  
Council of SEHK 联交所理事会 jxW/"Q   
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 Y:+:>[F  
counterclaim 反申索 SkipP
EhA  
counterfoil 联页〔收据〕；存根〔支票〕；票根 JcP<@bb>B  
counter-guarantee 反担保 o6 NmDv5  
counter-inflationary policy 反通货膨胀政策 ,1|=_M31  
countersignature 副署签名；连署签名 c|m?f  
country debt provisioning 债务国坏帐准备 =&-.]|t  
country of beneficial ownership 实益拥有国 _}\KC+n8  
coupon 息票；赠券 t3}_mJ  
coupon rate 息票利率 sX>|Y3S\U  
cover 保证金；承保范围；补仓 S]T71W<i  
cover note 临时保单 K4NzI9@  
cover short position 补仓；填平空仓 .ozBa778u
 
coverage 保额；承保范围 Z$Ps_Ik  
covered call 备兑认购期权 A ?~4Pe  
covered option 备兑期权 V^.Z&7+E`_  
covered warrant 备兑认股权证 :+^`VLIf  
crash 狂泻；暴跌；崩溃 ]+^4Yq>2  
creation of new heads and subheads 开立新总目及分目 uGl
z|C  
credit 信用；信贷；信用证；贷项 &,XPMT  
credit advice 贷项通知书 OB(~zUe.R  
credit agency 征信所；信用调查机关 h9c7P@29  
Credit Agricole Indosuez 东方汇理银行 },5LrX`L  
credit arrangement 信贷安排 RvVF^~u  
credit balance 贷方结余 *"/BD=INv}  
credit card 信用卡 [sPLu)q2  
credit card scheme 信用卡计划 B%[#["Ol  
Credit Commercial de France 法国商业银行 }LIf]YK  
Credit Committee 贷款委员会 u4=ulgi  
credit control 信贷管制 2qj0iRH#N<  
credit conversion factor 信贷换算因数 c3Ig4n0Y>  
credit easing 放宽信贷 l_q1h]/   
credit exposure 信贷风险 %s%e5hU  
credit facility 信贷安排；信贷融通；信用透支 99q$>nx,w  
Credit Guarantee Scheme 信贷保证计划 7x |Pgu(  
credit item 贷项 c$hoqi |tD  
credit limit 信贷限额 Me,AE^pgL'  
Credit Lyonnais 里昂信贷银行 'aZAWY d  
Credit Lyonnais Hongkong (Finance) Limited 香港里昂财务有限公司 t9 id^  
credit rating 信贷评级 V SH64  
credit rating agency 信贷评级机构 uUpOa+t  
Credit Review Committee [Hong Kong Monetary Authority] 信贷检讨委员会〔香港金融管理局〕 7XIG ne%v  
credit risk 信贷风险 ZcN%F)htm  
credit sale 赊销；赊售 ;}4e+`fF|  
credit side 贷方 l]e7  
credit squeeze 信贷紧缩；收紧信贷 f=MR.\  
credit to... 记入……帐目 U &W}c^#  
credit to be given against tax 税款抵免 Q#$dp  
credit transfer 信贷转帐；信用转帐 ^UpwVKdP  
credit union 储蓄互助社 :}w^-I"  
Credit Union League of Hong Kong 香港储蓄互助社协会 A832z`  
creditor 债权人 N(&/ Ud  
creditor's petition 债权人的呈请书 h@?BA<'S  
creditworthiness 信誉；信用可靠程度 G Q+g.{c  
creeping inflation 爬行式通货膨胀；温和通货膨胀；渐升通胀 /`VtW$9-  
criminal bankruptcy 刑事破产 lT]dj9l  
criminal bankruptcy order 刑事破产令 G9\@&=  
criminal bankruptcy petition 刑事破产呈请书 8[z& g%u  
criterion for credit 授信原则 OK9D
4 7X  
critical path analysis 关键路线分析法；要径分析法 V$ss[fX  
cross rate 套价；套汇汇率；交叉汇率 G@n%P~  
cross-currency settlement risk 跨国货币结算风险 )wYbcH  
crossed cheque 划线支票 A|U_$!cLZ  
crossed trade 交叉买卖；交叉盘买卖 .!J,9PE  
Cross-Harbour Tunnel Passage Tax 海底隧道使用税 wq&TU'O  
cross-holding 相互持股；交叉持股 PizPsJ|&  
cross-margining 跨市场保证金制度 ^t\AB)(8  
cross-referencing system 相互参照系统 7[ra#>e8'  
cross-subsidization 互相资助；互相津贴 pn~$u  
Crown Agent 英联邦代办 lTv_%hUp  
crude activity rate 粗略经济活动率 !Q5ip'
L  
crude econometric model 粗略计量经济模式 @v,qfT*k7  
culpable insider dealing 应受谴责的内幕交易 LA^H213N|  
cum dividend 连股息 3l@={Ts  
cumulative appreciation 累积升值；累积增值 VXAgp6  
cumulative deficit 累积赤字；累积亏损 f&ym'S  
cumulative dividend 累积股息 9f4#b8  
cumulative financial position 累积财政状况 `cr.C|RT:  
cumulative realized investment 累积的已实现投资 ^dR5fAS  
currency 货币 <4Jo1  
currency adjustment factor 货币调整因子；币值调整因素 ?qQRA|n*  
currency board arrangement “货币发行局”制度 [ Q6v#I  
Currency Board Operations Sub-Committee 货币发行委员会 MW+]w~7_Q  
Currency Committee [Hong Kong Futures Exchange Limited] |EaEdA@T  
货币委员会〔香港期货交易所有限公司〕 K G~fDb  
currency crisis 货币危机 g.N~81A
 
currency denomination 货币面值 L6O@q`\z  
currency futures 货币期货；外汇期货 jibrSz  
currency futures contract 货币期货合约；外汇期货合约 vxo iPqo  
currency in circulation 流通货币 *qE[Y0Cd  
currency matching 货币配对 1qb
3.  
currency note 纸币；钞票 |!)3[<.  
currency option 货币期权 jn#  
currency swap 货币掉期；货币互兑；货币互惠信贷 T%xB|^lf  
currency warrant 货币认兑证；货币认股权证 0%^m  
current account 往来帐户；支票户口；经常帐目 kN>AY'1  
current assets 流动资产 ;%#@vXH[Oo  
current domestic value 现行本地价格 #IP<4"Hf  
current liabilities 流动负债 dHnId2@#  
current market price 当时市价；现时市价 lfKrd3KS_  
current price 当时价格；现时价格 Nze#u;  
current price series 当时物价计算数列 *"Ipu"G5?  
current year rules of assessment 当年度评税规则 :(Feg2c  
cushion 缓冲；缓冲时限〔债券〕 -~ `5kO~  
cushion of liquid assets 流动资产缓冲额；速动资产缓冲额 uM0z%z5b  
custodian 保管人 v>$GVCY  
custodian trustee 保管受托人 ~OEP)c\k  
custody 保管 mD)_quz.sk  
customer 客户 0@t/j<5o  
customer lending 客户贷款 W]n%$a  
customer statement 客户对数单；客户结单 #oi4!%*M  
cut loss “斩仓”；减少损失 JF_\A)<ki  
cut margin “斩仓” Sj}@5 X6 C  
cut-off date 截止日期 Z| +/Wl-h  
cut-throat competition 割喉式竞争；恶性竞争 }$;T.[ ~  
cycle of activity 活动循环；商业循环 e4ajT  
cyclical fluctuation 周期性波动 LC\Ys\/,U  
cyclical inflation 周期性通货膨胀 !o&Mw:d  
cyclical nature of the economy 经济的周期性情况 6pQ#Zg()vp  
RIM"MR9qe=  
D.A.H. Private Bank Limited安新私人銀行有限公司 U,+kV?Z  
Dah Sing Bank Limited大新銀行有限公司 abCcZ<=|b  
Dah Sing Finance Limited大新

顶 T2}I,{U  
<h U ZD;  
知识太多了 -Z<e`iFQS  
$ZXy&?4  
要慢慢看 E[t\LTt*n  
谢谢斑竹了