一些有用的会计术语C

C: /soKucN"h  
SV(]9^nW  
calendar year figure 历年数字 e>AE8T  
call 催缴通知；认购期权 {`w;39$+  
call deposit 通知存款；活期存款 t2"FXTAq  
call loan 短期同业拆借；通知贷款 y a_<^O 9  
call margin 补仓；追加保证金 nqf,4MR  
call market 短期同业拆放市场 Ot`VR&}  
call money 短期同业拆借；活期贷款 7sXxq4  
call option 认购期权；看涨期权 > %KuNy{  
call price 赎回价格；提前赎回价 n..g~$k  
call warrant 认购认股权证；回购认股权证 e$pMsw'MJ  
callable share 可收回股份；可兑付股份 BXyo  
called up share capital 已催缴股本 y.q(vzg\_  
Canadian Dollar [CAD] 加拿大元 %!1Q P[}K  
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 QeK*j/  
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 `ta7Gc/:UY  
cancellation price 取消费 *Aa?yg:=  
cap 上限 fYW6b[
lI  
capital 资本；资金 %D[0nt|X  
Capital Accord 《资本协定》 5>TK^1 :  
capital account 资本帐；非经常帐 l\n@cQR  
capital account commitment balance 资本帐承担额结余 kTvd+TP4  
Capital Adequacy Directive [CAD] 《资本充足指引》 9 '2_  
capital adequacy ratio [CAR] 资本充足比率 t N2Md}@e  
capital allowance 资本免税额 !e?.6% %   
capital alteration 资本变更 7t*"%]o  
capital and liabilities ratio 资本负债比率 ZGd!IghL  
capital and liquidity requirement 资本与流动资金的规定 p*P
)KP  
capital appreciation 资本增值 b2FO$Os  
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〕 _H/8_[xk  
capital assets 资本资产 ?)#5X_V-q  
capital at risk 风险资本 mbueP.q[?  
capital base 资本基础；资金基础 >&U,co$>  
capital charges 资本支出；资本费用 H8On<C=  
capital commitment 资本承担 JGQjw(Xs  
capital contribution certificate 出资证明书 *H|M;G  
capital convergence 划一资本充足比率 `F>O;>i''  
capital cost 资本成本；建设成本；建设费用 ~JH:EB:  
capital cover 资本保证 _hk.2FV:3m  
capital deficit 资本亏绌；资本赤字 )=etG  
capital divided into shares 资本分成股份 6w@ Ii;  
capital element 资本因素；资本部分 Y(d$  
capital equipment 资本设备 ~B(6+~%  
capital expenditure 资本开支；非经常开支 &kpwo )  
capital expenses 资本费用 STaA]i}P  
capital financing 筹集资本；以非经常收入支付非经常开支的结算 jNC4_q&  
capital flow 资金流量
y? co|  
capital formation 资本形成；集资 0xXC^jx:  
capital formation figure 资本组合数字 L5\WpM=  
capital fund 资本基金 eET}r24  
capital gain 资本增益；资本增值 \(vY%DL1:  
capital gains tax 资本增值税 v 7x:dcV  
capital goods 资本财货；资本货物 N~xLu8,  
capital grant 非经常补助金；非经常拨款；建设补助金 $81*^  
capital grant cycle 建设补助金周期 )d>!"JB-  
capital injection 注入资本；注资 L:'J Bhg  
capital input 投入资本 5hy""i  
capital intensity 资本密集度 _:"<[ >9  
capital intensive 资本密集 ,xxR\}  
capital investment 资本投资 9\DQ>V TQ  
Capital Investment Fund 资本投资基金 eh5gjSqx  
capital loss 资本损失 0p\@!Z H  
capital maintenance 资本保值；资本保留 (/j); oSK  
capital market 资本市场；资金市场 W!&vul5  
capital market instrument 资本市场票据 Jtk|w[4L  
capital money 资本款项 aX}P|l  
capital money subject to a trust 信托财产资本 c?,i3s+2Y  
capital movement 资本流动 smDw<slC  
capital nature 资本性质 u5%7}<nNi  
capital outlay 资本支出 5EfS^MRf\n  
capital portion 资本部分 q+vx_4  
capital profit 资本利润 I=NZokfS  
capital project 基本工程项目；非经常开支项目 xcf%KXJf6  
capital receipt 资本收入 Bb"Bg\le,^  
capital redemption 资本赎回 [ra_ 2R  
capital redemption business 资本赎回业务 G-.^O,%  
capital redemption contract 资本赎回合约 #
"5 Dk#@  
capital redemption reserve 资本赎回储备 aqc?pqM  
capital reduction 资本减缩；减资 v3jg~"!  
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] ^~A>8CQOU  
股本削减计划〔香港联合交易所有限公司〕 bG(3^"dS  
capital repayment 偿还资本 AlIpsJ[UU  
capital reserve 资本储备；后备资本 <N9[?g)  
capital revenue 资本收益；非经常收入 5x>}O3Q_  
capital spending 资本开支；资本支出；非经常开支 gE?|_x#  
capital stock 股本 !!? Mw  
capital stock subscription 认缴股本；认购股本 BFOq8}fX2  
capital subsidy 建设津贴；基本建设津贴 HZf/CE9T  
capital subvention 非经常资助金 '4#}e[e  
capital sum 资本额 jYhB +|  
capital tax 资本税 jWE:ek*  
capital transfer tax 资本转移税 "UJ S5[7$  
capital turnover 资本周转率 & J2M1z%  
capital value 资本价值 f|tjsZxQ  
capital works project 基本工程项目 9BuSN*4  
Capital Works Reserve Fund 基本工程储备基金 /Dj=iBO  
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 8!Ww J Oe  
capitalization 资本化；资本总额 7F{3*`/6  
capitalization of interest 利息化作本金 '5|h)Q5  
capitalized interest 化作本金的利息 `p;I}  
capitalized loan 转作资本的贷款 9Q+'n$s0^  
capitalized value 资本还原值；资本化价值 la+[bm<v  
capitation grant 按人计算的补助金 SrK)t.oK  
captive insurance business 专属自保保险业务 XnWr5-;
 
car insurance 汽车保险 N/K.%<h  
Caribbean Development Bank 加勒比开发银行 9B7^lR  
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] 9^G/8<^^>  
意大利嘉利堡银行 Aw5HF34J  
cartel 同业联盟；卡特尔 S :<Nc{C  
cartelized rates system 联营式利率制度 gY8>6'~mS  
cash 现金；现款 !_cg\KU#  
cash accounting system 现金会计制度 {R?U.eJW  
cash acquisition 以现金投资所得的资产  _ "VkGG  
cash allowance 现金津贴 e!=kWc
 
cash assets 现金资产 4Q6mo/=H  
cash at bank 银行现金；银行存款 `.Qi?* ^  
cash balance 现金结余 &?yZv{  
cash basis 现金收付制；收付实现制 bq:(
u4 3  
cash basis accounting 现金收付制会计；收付实现制会计 I\$X/t +dH  
cash bonus 现金红利 cbT7CG  
cash book 现金出纳帐；现金簿 K%RxwM  
cash client 现金客户 #a8B/-  
cash commission rebate 现金回佣 j+,d^!  
cash compensation 现金补偿 @-!}BUs?  
cash contribution 现金承担额；现金分担额 suzZdkMA  
cash cost 直接费用；现金成本 DuHu\>f<S  
cash coupon 现金礼券 %YC_Se7  
cash credit 现金信贷 1BpiV-]=  
cash deficit 现金赤字 [CXrSST")E  
cash deposit and withdrawal 现金收支 ?3.b{Cq{-  
cash disbursement journal 现金支出日记簿 /VN f{p  
cash disbursement slip 现金支出传票；现金支出单 ]33>m|?@  
cash flow 现金流量；银根 ?}U(3  
cash flow lending 流动现金放款；无抵押融资 lUvpszH=  
cash flow statement 现金流量表；现金流动表 )j0TeE1R  
cash flow surplus 现金流量盈余 In<n&ib  
cash in hand 库存现金；手头现金 7OJ'){R$  
cash in till 备用现金 n+A?"`6*#  
cash in transit 运送中现金；在运现金 ikvWh<=>H  
cash input 投入现金 qtQ6cqLd  
cash input figure 现金投入数字 u*ObwcI/Bn  
cash limit 现金支出限额；现金限额 ''\O
v  
cash margin 现金保证金 Dw<bn<e-  
cash market 现货市场；现金交易市场 SX# e:_  
cash offer 现金要约；现金补偿额 x?2@9u8Yb  
cash payment 现金付款；现金支付 R&BTA  
cash position 现金头寸 KQg]0y d  
cash price 现金价格 <BMXCk  
cash receipts journal 现金收入日记簿 )6D,d5<  
cash receiving slip 现金收入传票；现金收入单 t_$2CRG#  
cash settlement 现金结算 
"C{}Z  
cash surplus 现金盈余 '
DL`Ee\  
cash with order 订货付现；凭票即付 t? yz  
cashier's order 银行本票 G#u6Am)T  
cashier's order outstanding 未承兑的银行本票 e3nYbWBy]  
cash-limited subhead 有现金支出限额的分目 !FElW`F  
cash-sweep 现金彩票活动 [k;\SXDZo  
casual client “散客”；“散户” 9vGu
0Um  
CCASS Depository 中央结算系统证券存管处 [nrYpb4  
CCIC Finance Limited 中芝兴业财务有限公司 G?;e-OhV  
cedant 分出者 3 +G$-ru  
ceding company 分出公司 :<bB?N(  
ceding insurer 分出保险人 rzm:Yx  
ceiling 上限 4O)1uF;  
ceiling price 最高限价 v{ 0=  
central bank 中央银行 0dGAP  
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 e'~J,(fB  
central banking 中央银行业务 5?3Me59  
central banking function 中央银行职能 UJCYs`y  
Central Clearing and Custodian System 中央结算及托管系统 IpcNuZo9&  
Central Clearing and Depository System 中央结算及存管系统 2[O&NdP\Zk  
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 /2=#t-p+  
central clearing house 中央结算所 GycSwQ ,  
central clearing system 中央结算制度；集体交收系统 3@M|m<_R$  
central custody system 中央托管系统 { + Zd*)M[  
central depository 中央存管处 Pa V@aM~3  
central depository system 中央证券存管制度 '+?"iVVo  
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 ZK@N5/H(  
central rate 中央汇率；中心汇率 j/f?"VEr  
Central Registration Hong Kong Limited 香港中央证券登记有限公司 @M_oH:GV  
Central Tender Board 中央投标委员会 hPUYyjXPB  
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统；世达结算系统 "NXB$
a!:  
centralized budgetary and payments system 集中预算及支付制度 y)W@{@{kl  
centred 12-month moving average 十二个月定位移动平均数 %'s>QF]'  
certificate of approval 批准证明书 D*gFV{Ws  
certificate of beneficial entitlement to property 资产权益证书 117EZg]O  
certificate of compliance 合格证明书；合约完成证明书 m g4nrr\  
certificate of deposit [CD] 存款证 7 /VK##z  
certificate of exemption from estate duty 豁免遗产税证明书 b`~p.c%(  
certificate of incorporation 公司注册证书；法团注册证书 w&o&jAb-M  
certificate of incorporation of registered trustees 注册受托人法团证书 7!EBH(,z  
certificate of indebtedness [CI] 负债证明书 ~M7y*'oY  
certificate of insurance 保险证书 =F]FP5V  
certificate of interest 权益证明书；息票 S||}nJ0  
certificate of means 资产证明书 ;>?rP88t  
certificate of participation 参与证明书 GzI yP(U  
certificate of payment of profits tax 缴付利得税证明书 {MCi<7j<?  
certificate of preference 特惠税证 #xQr<p$L6  
certificate of rateable value 应课差饷租值证明书 iS WU'K  
certificate of registration 登记证书；注册证明书
5qZ1FE  
certificate of satisfaction 清偿证明书 b\$}>O  
certificate of transfer 转让证明书 a1+#3X.  
certificate to bearer 不记名证明书 X[PZg{   
certification 核证 ^=RffrlZU  
certification fee 核证费 =u2l.CX  
certified cheque 经银行证明可兑现的支票 Y&d00  
certified public accountant [CPA] 执业会计师 WJkZ!O$"j  
certified statement 经证明的报表 E[@ u 3i8  
cessation of business 停业 $RIecv<e_  
cession 分保 <SgM@0m  
C.F. Finance Company Limited 浙一财务有限公司 `_`QxM  
chance 机会；中彩机会 `.FF!P:{C*  
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 \n8]M\<  
change of domicile 迁册 T|7}EAR=b  
change to estimates 修订预算 .<x&IJ 
/  
change to the approved estimates of expenditure 核准开支预算的变动 Mn2QZp4  
charge 费用；押记；抵押 j3{I /m  
charge number 税单号码 )FF>IFHG  
charge on assets 资产的征税 XWS%zL
aK  
charge upon general revenue 从政府一般收入中拨款支付 j/r]wd"aUS  
chargeable 可予征收；应课税的 zQ@I}K t  
chargeable agreement for sale 可予征收印花税的买卖协议 m'6&9Jak  
chargeable income 应课税入息 #\.,?A}9  
chargeable normal trading receipt 应课税的一般营业收入 (Pf+0,2  
chargeable profit 应课税利润 aJ-K?xQ  
chargeable to tax 应课税 EN;}$jZ>47  
charged to... 记入……帐目 .TND a&  
chargee 承押记人 )Ch2E|C?=8  
charge-holder 受押人 C":32_q  
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 Gb#Cm]  
charging order 押记令 >L;eO'D  
chargor's right 押记人的权利 }z _  
charitable donation 慈善捐款 "$ Y_UJT7  
charitable trust 慈善信托 l_P-j96WD  
charity property 慈善财产 {*0<T|<n  
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 ![YX]+jqNp  
charter 章程；特许权 Xm%D><CC8"  
charter of incorporation 成立章程 C&*oI=6  
chartered accountant 特许会计师 juka0/  
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 pQ=>.JU  
Chartered Institute of Public Finance and Accountancy [United Kingdom] Y;@>b{s  
特许公共财政及会计学会〔英国〕 544X1Ww2  
charterer 承租人 Pe3@d|-,MU  
Chase Manhattan Asia Limited 美国大通亚洲有限公司 #(#Wv?r6  
Chase Manhattan Bank 美国大通银行 4e~A1-  
chattels 实产 #A1Z'y0  
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 ko.(pb@+  
Che Hsing Finance Company Limited 浙兴财务有限公司 R?~Yp?B^  
check-and-balance system 制约平衡制度 ein4^o<f.  
Chekiang First Bank Limited 浙江第一银行 Hv so
b  
cheque 支票 WQ[_hg|k  
Chiao Yue Finance Company Limited 侨裕财务有限公司 s2'yY(u/  
Chiba Bank, Ltd. 千叶银行 q>$ev)W  
Chicago Board of Options Exchange 芝加哥期权交易所 ,SynnE68  
Chicago Board of Trade 芝加哥交易所 *1p|5!4c  
Chicago Mercantile Exchange 芝加哥商品交易所 AsAT_yv#  
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 2XFU1 AW  
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 <j*;.yyC  
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 iOR_[y,  
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 F(k.,0Nc  
child allowance 子女免税额 !MYSfPdS  
China & South Sea Bank Limited 中南银行 zLD0RBj7p  
China Affairs Committee [Hong Kong Futures Exchange Limited] T (O
W  
中国事务委员会〔香港期货交易所有限公司〕 v, n$^R  
China concept stock 中国概念股 /<@SFF.  
China Construction Bank 中国建设银行 *c~T@m~DR  
China Development Division [Stock Exchange of Hong Kong Limited] !46RGU:I  
中国发展科〔香港联合交易所有限公司〕 { /K.3  
China Economic News 《中国经济新闻》 WN{ 9  
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 0fF(Z0R,  
China State Bank Limited 国华商业银行 Pz>s6 [ob  
Chinatrust Commercial Bank, Limited 中国信托商业银行 !c}O5TI|#  
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 Hyb3 ;yQ  
Chinese Bankers Club, Hong Kong 香港银行华员会 _/uFsYC  
Chinese Banks' Association 香港华商银行公会 K/tRe/t}  
Chinese Gold and Silver Exchange Society 金银业贸易场 6-yd]("  
Chinese New Year bonus 年奖；年终花红 OMWbZ>jB  
chit fund 银会 U1DXeh~V  
Chiyu Banking Corporation Limited 集友银行有限公司 rai3<_W<  
Chiyu Finance Company Limited 集友财务有限公司 ROg(U8 N  
Cho Hung Finance Limited 朝兴金融有限公司 0f

b`08,^  
choses in action 无形动产；据法权产 ?u/@PR\D  
chronological book 序时帐簿 pP*zq"o  
Chubu Securities Finance Company 中部证券金融公司 C\/xl#e<@  
Chung Khiaw Bank Limited 崇侨银行 o.w\l\  
Chung Nan Finance Company Limited 中南财务有限公司 A?CcHw rT  
Chuo Trust & Banking Co., Ltd. 中央信托银行 <j&DK2u=i  
Chuo Trust Asia Limited 中央信托亚洲有限公司 %+8F'&X  
Citibank, N.A. 万国宝通银行 P_?gq>E8  
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 ';TT4$(m  
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务（香港）有限公司 W3IpHV  
Citicorp International Limited 万国宝通国际有限公司 C ~<'rO}|  
civil debt 民事债项 c(:f\Wc3Z  
Civil Service Pension Reserve Fund 公务员退休金储备基金 @ zs'Y8  
claim 申索；索偿；债权 ^T ?RK"p  
claim equalization fund 申索平衡基金 c_
-drS  
claim for refund of property tax 申请发还物业税 8TGOx%}i  
claim of debt 债权申索 DF1I[b=]  
claim on bank 对银行的债权 YVYu:}e3)  
claim to dividend 摊还债款申索 $}J5xG,}$  
claimant 申索人；索偿人 (g[h 8 c  
claims statistics 申索统计数字 _A+s)]}  
class of insurance business 保险业务类别 MHh~vy'HB5  
class of property 财产类别 Wc,~{  
claw-back 递减率 0~ZFv Wv  
clearance cost 清拆成本 X9p.gXF  
clearing 结算；票据交换；清算 J?RabYd ~  
clearing account 结算帐户 KNS.Nw7  
clearing and settlement system 结算和交收系统 jX3,c%aQ5e  
clearing balance 结算差额 !n* +(lZ  
clearing bank 结算银行 9Wnn'T@Tl  
clearing cheque 交换支票 \R|4( +]x  
clearing house 结算所；票据交换所 HG+%HUO$  
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 ]
bj&bk#  
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 "OQ^U_  
clearing member 结算会员 plb!.g  
Clearing Members' Fund 结算会员基金 Qr^|:U!;[z  
clearing participant 结算参与者 O\E
/. B  
clearing rebate 结算费用的回佣 )Y2{_ bx4"  
Clearing Rules [SEHK Options Clearing House Limited] Gnfd;. (.  
《结算规则》〔联交所期权结算所有限公司〕 4US"hexE<  
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 #0ETY\}ZD  
Clerk to the Board of Review 税务上诉委员会书记 e?7&M  
client 客户；委托人；当事人 c0%"&a1]]V  
client agreement 客户协议 iVB86XZ`  
client confidentiality 客户保密的责任 wF|fK4F  
client money 客户款项 }._eIx"  
client statement 客户结单 A6:es_  
clients fund 客户资金 3pv4B:0  
close 结算；收市；收盘 DE%KW:Hug  
close a position 平仓；轧平头寸 ~-EOjX(X'E  
close company 股份不公开的公司 ]z l[H7  
close higher 收市时价位较高 9cf:pXMi  
close lower 收市时价位较低 n` xR5!de  
close mixed 收市时荣辱互见 &d"G/6  
close of exchange 交易所停市 k p<OJy  
close of financial year 财政年度终结 3[O=xXB  
close out 平仓 pPcT
rN'  
close out a long position 平长仓 IB[)TZ2m  
close out a short position 平空仓 o$w_Es]Ma  
close steady 收市时价格稳定 Z&|Kki*  
close the gap 弥补差距 :?/cPg'D  
closed position 平仓 8-BflejX  
closed-end investment corporation 股份固定的投资公司 gW-V=LV (  
close-out price 抛售价格 ft$RS
b#  
closing account 决算帐户 a"FCZ.O1  
closing balance 期终结余；收市结余 t^6dzrF  
closing price 收市价；收盘价 =&,]Z6{>  
closing quotation 收市价；收市行情 XmEq2v  
closing rate 收市汇价；收盘汇率 i%/Jp[e\W>  
closing transaction 平仓交易 LG<J;&41~S  
clothing levy 成衣税 P8>~c9$I  
club deposit 零存整付存款 ^c&L,!_)H  
Code of Aid 《资助则例》 Wn(6,MDUN  
Code of Banking Practice 《银行营运守则》 VH+%a<v"  
Code of Best Practice [Stock Exchange of Hong Kong Limited] bsB*533  
《最佳应用守则》〔香港联合交易所有限公司〕 :/Q  
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕；《操守准则》〔香港期货交易所有限公司〕 ,wIONDnLZ  
Code of Conduct for Persons Registered with the Securities and Futures Commission rcMwFE?|xq  
《证券及期货事务监察委员会注册人操守准则》 MrDc$p W G  
code of practice 实务守则；经营守则；执业守则 %kdEun  
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 $Hj.{;eC/k  
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 G*-b}f
 
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 T;,cN7>>O  
Code on Pooled Retirement Funds 《集资退休基金守则》 Cq'KoN%nQ  
Code on Share Repurchases [Share Repurchase Code] SzjkI+-$:  
《公司购回本身股份守则》〔《股份购回守则》〕 p4'G$]#  
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕
gREzZ+([  
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 my}
-s  
co-debtor 共同债务人 :P<]+\
m  
co-financing scheme 共同融资计划 KU8Jbl*   
cognizance 证明令 B5X(ykaX~  
coin 硬币 f6p-s y>  
coin replacement programme 硬币取缔计划 &Rvm>TC=  
coin set 套装硬币 1XD,uoxB  
coinage 硬币 a{R%#e\n  
Coinage Security Fund 硬币发行基金 j!]YNH@  
cold call 主动与准客户接触 fZ*+2T>  
collapse in prices 价格下泻；价格下挫；价格暴跌 vJ'2@f$  
collateral 抵押品 s;3={e.  
collateral bond 担保债券 QKr,g  
collateral loan 抵押贷款 ^~3SSLS4"  
collateral security 附属抵押品 r]b_@hT',  
collection 征收；收取 ~S8*t~  
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 !t gi  
collection of betting duty 收取博彩税 mT.u0KUIy  
Collection Office [Inland Revenue Department] 收税处〔税务局〕 [/e<l&y  
collective consumption 集体消费 bI:zp!-.  
Collector 收税主任 hJZV}a|  
Collector of Rates 差饷征收官 JwAYG5W  
Collector of Stamp Revenue 印花税署署长 f}x.jxY?  
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 H^s<{E0<  
combined surplus 合并盈余 n p\TlUc  
combined visible and invisible trade account 有形及无形贸易合并帐目 paKSr|O  
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 k} |   
commemoration coin 具纪念性的硬币 #MRMNL@   
commencement of winding-up 清盘开始 %`&2+\`  
commerce and industry sub-index 工商分类指数 ,M^P!  
commercial activity 商业活动 l]8D7(g   
commercial bank 商业银行
m+lvl  
Commercial Bank Act of Norway 《挪威商业银行法》 UE$UR#T'w  
Commercial Banks Law 《商业银行法》 5 N#3a0)  
commercial borrowing 商业借款 )?X-(4  
Commercial Code of Japan 《日本商法》 v 8$>rwB  
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕
)i!o8YB  
commercial invoice 商业发票 YbTxn="_  
commercial letter of credit 商业信用证 H;YP8MoQ  
commercial loan 商业贷款；商业放款 U$_xUG  
commercial paper 商业票据 ~ xft  
commercial paper market 商业票据市场 >D(RYI  
commercial registry 商业登记处 +\F'iAs@  
commercial return 商业回报 xHz[t6;4;  
commercial sale 商业销售 gqu?o&>9  
commercialization 商品化 z@B=:tf  
commercially viable 具商业利益；有利可图 Fsif6k=4  
Commerzbank AG 西德商业银行 rvXWcu-"  
commission 佣金；委员会 !V i@1E  
Commission des Operations de Bourse of France 法国证券事务监察委员会 SjwyLc  
commission house 佣金行；代办行 cp#JBHO  
commission payable 须付的佣金 A?-oL='  
commission rebate 佣金回扣 yIDD@j=l  
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 \}p6v}  
Commissioner of Banking 银行监理专员〔银监专员〕 DX"
xy  
Commissioner of Estate Duty 遗产税署署长 p2DrEId  
Commissioner of Inland Revenue 税务局局长 .ys6"V|31  
Commissioner of Insurance 保险业监理专员 ~TSy<t~%-  
Commissioner of Rating and Valuation 差饷物业估价署署长 gx\&_)w N  
commitment 承担；已承担的开支；承担额；承担项目 Il= W,/y  
commitment fee 承诺费 7z!tKs"TMT  
Committee of the Hong Kong Association of Banks 香港银行公会委员会 6^%68N1k  
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 >(?
9?  
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 p;t
Vn{u  
Committee on Payment System [Hong Kong Monetary Authority] mR}6r2O2\Q  
支付系统委员会〔香港金融管理局〕 3td)'}  
Committee on Unit Trusts [Securities and Futures Commission] ]dI2y=[!C  
单位信托委员会〔证券及期货事务监察委员会〕 w8Sp<6*  
Commodities Dealers' Deposit Fund 商品交易商按金基金 = c>Qx"Sw  
Commodities Trading Commission 商品交易事务监察委员会 *:L?#Bw  
commodity 商品 Z; A`oKd  
commodity classification 商品分类法 <;#~l*  
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 YwZ Z{+n  
commodity dealer 商品交易商 Qzlo'e1  
commodity exchange 商品交易所 Axe8n1*y  
Commodity Exchange Compensation Fund 商品交易所赔偿基金 SRrw0&ts  
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 @@8J6*y  
commodity flow method 商品流动法；商品流通法 #m{UrTC  
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 nij!1z|M  
commodity futures contract 商品期货合约 D"J
!\_o  
commodity market 商品市场 #ZYVc|sT+  
commodity tax 商品税 5ZMR,SZhC  
commodity trading adviser 商品交易顾问 G|( ]bvJ?  
commodity trading adviser's representative 商品交易顾问代表 -5I2
ga  
commodity trading advisory contract 商品交易顾问合约 2Fq<*pxAY  
commodity warrant 商品期权证 BPdfYu,il  
commodity-based investment 以商品为基础的投资 o[cV1G  
common fund 共同基金 LAd\Tvms  
common property 分权共有财产 ,0hA'cp  
common share 普通股 <-,gAk)u  
common stock 普通股 N(y\dL=v  
Commonwealth Bank of Australia 澳洲联邦银行 q^r#F#*1l  
Commonwealth Development Corporation 英联邦发展公司 89wU-Aggq  
Commonwealth Finance Ministers Conference 英联邦财长会议 oE(7v7iY  
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金
uoXAQ6k  
Commonwealth income tax 英联邦入息税 L7VG`h;  
Commonwealth Preference 英联邦特惠制 \>7^f 3m  
communal property 公有财产；公有产业 O }(
VlR2  
communication expenses 通讯费用 ^V#@QPK9  
Community Preference 欧共体特惠制 6bBB/yd  
commutation of pension 退休金的折算 t=-SH^$SR  
commuted gratuity 折算酬金 1$%V{4bJ  
commuted pension gratuity 经折算的退休酬金 ^sVX)%  
Companies Act [United Kingdom] 《公司法令》〔英国〕 4)U.5FBk )  
Companies Handbook 《上市公司手册》 ?84 s4BpV1  
companies inspector 公司检查员 ,ztI,1"k  
Companies Liquidation Account 公司清盘帐户 ?ON-+u  
Companies Ordinance: Information to be Included in a Rights Issue Prospectus !-,t'GF(  
《公司条例：供股章程须载有的资料》 Z| V`B `  
Companies Ordinance: Information to be Included in Prospectuses Regarding the Valuation of Land and Buildings 《公司条例：招股章程须载列有关土地或建筑物的评估的资料》 EpFQ|.mQ  
Companies Registration Officer 公司注册主任 WC|.g,9#  
Companies Registry 公司注册处 gMaN)ESqd4  
Companies Registry Trading Fund 公司注册处营运基金 h
o0@ l  
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 ^d~1E Er  
Company Formation and Enforcement Division [Companies Registry] Pri`K/  
公司成立及条例执行部〔公司注册处〕 4Rvf  
company in which the public are substantially interested 由公众拥有相当权益的公司 #@"<:!?z  
company limited by guarantee 担保有限公司 %7gkNa  
company limited by shares 股份有限公司 ,{LG4qvP  
company register 公司登记册 k&.Jk B"  
company registration fee 公司注册费 US%
^#D q  
company with limited liability 有限法律责任的公司 DXa-rk8  
company's memorandum 公司组织章程 ~R&;v3  
company's reserve 公司储备 hb^7oq"a  
comparative advantage 比较优势；比较利益 t| 'N+-T3  
compensation 补偿金；赔偿 `$B3X  
Compensation Committee [Stock Exchange of Hong Kong Limited] :@!ic
<p  
赔偿委员会〔香港联合交易所有限公司〕 l?Fb ='#  
compensation from insurance 保险赔偿 qfK`MhA}  
compensation fund 赔偿基金 &d5ia+#  
compensation fund levy 赔偿基金征费 <~n$1aA  
compensation rate 补偿率 ;d'Z|H;  
Compensation Review Committee 赔偿检讨委员会 m q{];  
compensation scheme 赔偿计划 ea~:}!-P  
compensation trade 补偿贸易 OBP1B@|l$+  
compensation value 补偿值 2c:#O%d(  
compensatory payment 补偿付款 =<NljOR4`  
competition and pricing strategy 竞争与定价策略 tc!wLnhG  
competitive edge 竞争优势 m/qbRk68s  
competitive price 具竞争力的价格 /Ne<V2AX  
competitive tender 竞争性投标 W@Lu;g.Yc  
Compliance Committee [Stock Exchange of Hong Kong Limited] ?HV`| Cw  
监察委员会〔香港联合交易所有限公司〕 X_g 3rv1J  
component of expenditure 开支组成部分 I=.z+#Y  
Composite Consumer Price Index 综合消费物价指数 EoxQ */  
composite index 综合指数 e&qh9mlE  
composite rating 综合评级 ^4`Px/&  
composite return form 综合报税表 =@8H"&y`
 
Composite Securities and Futures Bill 《证券及期货综合条例草案》 * C6a?]  
composite tax return 综合报税表 i![dPM  
composition 组合成分；债务重整协议 (>I`{9x>6  
composition of earnings 收益组合成分 l+g9 5mjP  
compound increase 复合增加率；复合增长率 pTyi!:g3W  
compound interest 复利 SJ};TEA  
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 mUz\ra;z  
comprador note 买办票据 6^c>,.R  
comprador order 买办付款令票 #~.w&~:  
comprehensive income tax 综合所得税 !Wy[).ZAf  
comptroller 审计主任 O=dJi9;`#_  
compulsory liquidation 强制清盘 }LijnHH.  
compulsory winding-up 强制清盘 LI6hEcM=  
computation 计算；计算表 Wf&W^Q  
computational procedure 计算方法 BZXUwqEh  
computer audit programme 电脑审计程序；电脑核数程序 `QUy;%+  
concentrated position 集中持仓量 4)<~4 '  
concentration risk 资金集中风险；集中融资风险 (Gw,2-A  
concept stock 概念股 }Iz7l{al  
concession 特许权；宽减措施；优惠 _+^ 2^TW  
concession contract 特许经营权合约 S9>0t0  
concessionary rate 优惠率 =l0Jb#d  
concordat 协定；契约；国际监管条约 }QsZ:J.  
condition 条件 2d {y M(=(  
conditional endorsement 附有条件的背书 sqS=qC  
conditional offer 有条件要约 fz3lV  
conditional sale agreement 有条件售卖协议 ~35U]s@v  
conditions of tender 投标章程 /2HN>{F^Y  
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》 Cc, `}SP  
conduct of business standard 业务操守准则 %T[^D&9$,  
Confidentiality Understandings 保密谅解文件 =Odv8yhn  
confirmation letter 确认书 x $zKzfHW  
confirmation of mail transfer 信汇证明书 S>0nx ^P  
Confirmation of Payment 已缴税证明书 C>[fB|^  
confirmed letter of credit 保兑信用证 A,)VM9M_l  
confirming bank 保兑银行 >N?2""  
confiscation order 没收令 yx<WSgWZ[  
connected transaction 关连交易 Qo1eXM
W  
consensus capitalism 共识资本主义 vYU;_R  
conservative investor 保守投资者 VT.;:Q  
consideration 代价；对价；约因 d)"?mD:m/M  
consideration issue [listing method] 代价发行〔上市方式〕 ;9}pOzF1q  
consideration other than cash 现金以外的代价 5zIAhg@o:q  
consignee 收货人；代售人 ~(@ E`s&{  
consignment 托运；寄售 i]#+1Hf  
consignor 付货人；托运人；寄售人 X
2xuwA  
consolidated account 综合帐目 R3!@?mcr  
consolidated account expenditure 综合帐目开支 Cua%1]"4w  
consolidated balance sheet 综合资产负债表 1 `7<2w  
consolidated cash deficit 综合现金赤字 E3*\ ^Q_  
consolidated cash surplus 综合现金盈余 ,~);EC=`  
consolidated enterprises sectorial index 综合企业分类指数 XJ0oS32_wK  
consolidated net earnings 综合净收益；综合净盈利 2]c{P\  
consolidated net profit 综合净利润；综合纯利 j}AFE  
consolidated policy 综合保单 'vbc#_;  
consolidated price 综合价格 Dr~=o%  
consolidated profit and loss account 综合损益帐；综合损益表 zP;cTF(C  
consolidated public sector expenditure 公营部门综合开支 R i'L  
consolidated revenue account 综合收入帐 $DP&a1'g  
consolidated shareholders' fund 综合股东资金 Na\WZSu'"  
consolidation of shares 股份合并 at
W'  
consolidation period 巩固期；“牛皮靠稳”阶段；大涨后的调整期 Go&D[#
 
consortium company 财团公司 $7'gRb4  
consortium loan 银团贷款 {q3H5csFq  
constant dollar figure 固定币值 wM_ 6{  
constant market price 固定市价 @Fpb-Qd"  
constant price 固定价格 kGUJ9Du  
constant price series 固定物价计算数列 vw)7 !/#  
constant rate 固定比率 u?[ q=0.J7  
constituent stock 成分股 3F#+~^2  
constitution 章程；组织章程 Z^9/v  
construction output 建造产出量 )C.yF)Ql  
constructive trust 法律构定信托 :vL1}H<  
consultant accountant 顾问会计师 1H,g=Y4f%  
consultant's fee 顾问费 7 ua6l[c  
Consultation Paper on Proposed Regulation on Share Margin Financing 8v)_6p(<x8  
《监管股票按贷财务的建议谘询文件》 EOoZoVdzx  
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability >z`,ch6~  
《有关联交所检讨董事资格的程序的谘询文件》 34QfgMyH  
consumer behaviour 消费者行为 }elH75[64  
Consumer Council 消费者委员会 nSCWg=E^  
consumer credit financing operation 消费者信贷业务 R <"6ojn  
consumer demand 消费者需求 oQ7]=|  
consumer durables 耐用消费品 0gn@h/F2%  
consumer expenditure 消费开支 /V?H4z[G  
consumer goods 消费品 {gKN d*[*  
consumer market 消费市场 ]}UgS+g>$  
consumer price 消费物价 =ORf%f5"'  
Consumer Price Index [CPI] 消费物价指数 "|m|E/Z-9  
Consumer Price Index (A) 甲类消费物价指数 ZCg`z
  
Consumer Price Index (B) 乙类消费物价指数 <q,+ON\'  
Consumer Price Index Classification System 消费物价指数分类法 Cj*-[EL<  
Consumer Price Index Report 《消费物价指数月报》 IAOcKQ3  
Consumer Price Index series 消费物价指数系列  pAu72O?  
consumer price inflation 消费物价上涨 M- 0i7%  
Consumer Representative Action Fund 消费者集体诉讼基金 )=
Q)BN[  
consumer sentiment 消费意欲 T|"7sPgGR  
consumer spending 消费开支；消费支出 ?'r9"M>  
consumption expenditure 消费开支 GyC/_ntn  
consumption pattern 消费模式 pX=,iOF[I  
consumption product 消费产品 Y?#i{ixX6n  
consumption tax 消费税 [ "xn5lE  
contango 交易延期费；延期交割费；期货溢价 <fdPLw;@e4  
contingencies warrant 紧急拨款令；应急支款授权书 {$M;H+Foh  
contingency 应急费用；意外开支准备金 k?VQi5M  
contingency allowance 应急准备金 V5D`eX9  
contingency sum 应急费用；意外开支准备金 LjdYsa
i-  
contingent assets 或有资产 kHJ96G  
contingent debt 或有债权；待确定债务 M"_FrIO  
contingent interest 待确定的权益 *wV[TKaN  
contingent liabilities 或有负债 )nu~9km3  
contingent profit 或有利润 <TNk?df7  
contingent right 或有的权利 ^\:2}4Uj_  
continue to hold a deposit 继续持有存款 (H?ZSeWx  
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 Z7jX9e"L  
continuing rent 连续租金 o;[bJ Z\^x  
continuing trustee 留任受托人 [k]|Qink  
continuous licensing system 长期持牌制度 PzY)"]g  
Continuous Net Settlement System [CNS System] 持续净额交收系统 T!Sj<,r+j  
contra account 对销帐户 vRPS4@9'  
contra flow 资金回流 }xFi& <  
contra item 对销项目 -iCcoA  
contra transfer 对销转拨 RH~3M0'0  
contract 合约 r?
l;I3~  
contract for difference 差价合约
 <1&Ke  
contract for service 服务合约 <3hA!$o~  
contract for settlement 平仓合约 K<v:-TjQZ:  
contract note 成交单据 ,PWj_}|L[  
contract of copartnery 合伙合约 *wi}>_\  
contract of indemnity 弥偿合约 yZJ*dadAr  
contract of insurance 保险合约 mh;X~.98  
contract of reinsurance 再保险合约 Icp0A\L@  
contract price 合约价格 :
[M[(  
contracting party 订约人；立约人；缔约国 %M
cO6.M@  
contractual agreement 合约协议 4(vyp.f  
contractual commitment 合约承担 r-w2\2  
contractual joint venture 合约式联营企业 2:$ k  
contractual mutual fund 合约互惠基金 uG

>nV  
contractual right 合约权利 S)%_weLW7  
contractual savings fund 合约储蓄基金 ad!(z[F'Y  
contributed surplus 实缴资本盈余 ,M3z!=oIGn  
contribution 出资；供款；捐款；分担款项 z#<P}}  
contribution account 供款帐户 ~DLIzg7p!  
contribution to gross domestic product 在本地生产总值中所占比率 'Zk<l#"}  
contribution to investment 出资额 eSl-9 ^  
contribution to pension fund 退休金供款 3z{S}~  
contributor 供款人；出资人；捐助人 4x'AC%&Qi  
contributory 分担人 M+sj}  
contributory scheme 供款计划 sXl ??UGe  
contrived cessation of business 有预谋的停业 'nK~'P
Z,  
control 控制权；控制；管制 Pd
Y>#Cyh  
control of a company 公司的控制权；公司控股权 ^ua12f  
control of business 业务的控制权 H]&!'\aUz  
controlled company 受控制公司 ;^l_i4A  
controller 控制人；控权人；会计长 w 7tC|^#G  
controller of an authorized institution 认可机构控权人 |Vx~fKS\  
controlling company 控股公司 -O&"|   
controlling interest 控制权益；控股权益
z^sST  
controlling officer 管制人员 ,m07p~,V  
controlling officer's report 管制人员报告 S2$5!(P  
controlling shareholder 控股股东；持有控股权的股东 .#^0pv!  
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》 xKp0r1}  
conventional lending 传统放款；常规放款 |0{ i9.=  
conversion 兑换；换算；转换〔证券〕 Nm8w/Q5D`  
conversion factor 换算因数 /BH.>R4`A  
conversion of stock 公债的转换 ~,}
s(`~  
conversion rate 兑换率；换算率；转换价格〔证券〕 {Iy7.c8S  
convertibility 可兑性；兑换性；自由兑换 ^i<}]c_|f  
convertibility undertaking 兑换保证 b?kPN:U#N/  
convertible 可兑换；可换股 ]5|z3<K^  
convertible currency 可兑换货币 Goj4`Hc  
convertible debenture 可转换债权证 p27p~b&  
convertible loan stock 可转换股的债权股额 |*Ot/TvG  
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 \Tq"mw9P  
conveyance 转易；转易契；财产转让证书 kqB\xlS7k  
conveyance of property 财产转让 v`)m">e*w  
conveyance on sale 售卖转易契 Bt>}LLBS2  
conveyancing fee 业权转易费 Sa]mm/G  
conveyancing scale charges 物业转易收费标准 &]nd!N  
cooling-off period 冷静期 oA3d^%(c  
co-owner 共同拥有人；分权共有人 Mr6E/7g%  
co-partner 共同合伙人 a@|.;#FF  
co-partnership 共同合伙 \; bWh  
Copenhagen Stock Exchange 哥本哈根证券交易所 dE>v\0 3!8  
core capital 核心资本 r`]7S_t5T  
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons XUsy.l/  
《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》 QAvWJydb  
Core Principles for Effective Banking Supervision [Basle Committee] *1;23BiH-  
《有效监管银行业的主要原则》〔巴塞尔委员会〕 #J+\DhDEPO  
cornering “夹仓”；轧空；囤积居奇 WbzA Jx 5  
corporate borrower 借款公司；借款机构 `I>], J/  
corporate business 公司企业；公司业务  b~!om  
Corporate Communications Department [Stock Exchange of Hong Kong Limited] ug6r]0]  
企业传讯部〔香港联合交易所有限公司〕 WzG07 2w  
corporate customer 公司客户 T|f_~#?eV  
corporate dealer 公司交易商 P`sN&Y~m  
Corporate Finance Division [Securities and Futures Commission] Tcs3>lJ}  
企业融资部〔证券及期货事务监察委员会〕 v_-ls"l  
Corporate Finance (D.T.C.) Limited 协联财务有限公司 f-vK}'Z`,  
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 1P
U*:58[  
corporate governance 公司管治 z
\[(g  
corporate income tax 公司所得税 `2x34  
corporate investment adviser 公司投资顾问 d5, FM  
corporate member 法团会员；公司会员〔香港联合交易所有限公司〕 7l}~4dm2J  
corporate plan 公司计划 #v qz{R~nM  
corporate practice 执业法团 SY6r 8RK  
corporate profits tax 公司利得税 J%4HNW*p  
corporate savings 公司储蓄 70<K.T<b  
corporate service tax 公司服务税 /s-d?  
corporate signature 法团的签名 luF#OPC  
corporation 法团；公司 OQ|,-  
corporation bond 公司债券 G4yUC<TqBP  
corporation stock 公司股证；地方债券〔英国〕 5TET<f6R  
corporation tax 公司税 &V;x 4  
correction phase of stock market 股市调整期 sUda   
Correctional Services Industries Suspense Account 惩教工业暂记帐 xL&PJ /'  
corrective affidavit 修正遗产申报誓章 ^%zNa6BL  
correspondent bank 代理银行 )
b (X  
Cosmos Finance Limited 宇宙财务有限公司 kt<@H11  
cost 成本；费用；价格 x=3I)}J(kn  
cost centre 成本中心 Ij$)RSPtH  
cost competitiveness 成本竞争力 ]xB6cPdLu  
cost control 成本控制；成本管理 {Vl"m2  
cost convention 原值成本法；成本惯例 SbJh(V-pr  
cost effectiveness 成本效益；经济效益 ]1Qi=2'  
cost efficiency 成本效率 Et0&E  
cost element 成本要素 y(a}IM3~  
cost flow 成本流转 9R:(^8P8  
cost input 投入资金 VLd=" ~  
cost management information system 成本管理资料系统 %jgg59  
cost of an asset 资产成本 Z>HNe9pr  
cost of borrowing 借贷成本 lDU#7\5.  
cost of capital 资本成本；资金成本 </hR!Sb]  
cost of installation 安装费 (\q[gyR  
cost of issue 招股费用；发行股份费用 jQIV2TY[  
cost of living 生活费用 n@o  
cost of transmitting 传送费用 4`G=q^GL,  
cost overrun 成本超支 /^QFqM;  
cost price 成本价格 iXnx1w  
cost price structure 成本价格结构 F$C+R&V_  
cost to the revenue 政府收入的损失；政府减少的收入 /~"AG l.  
cost-benefit analysis 成本效益分析 '7=<#Blc  
cost-benefit study 成本效益研究 U:Fpj~E_w  
cost-book company 以成本帐原则组成的公司 c8tP+O9  
cost-effectiveness analysis 成本效益分析 p(7c33SyF  
costing 成本计算；成本计算法 "D!Dr1  
costing and pricing policy 成本及定价政策 lzI/\%  
costing exercise 成本计算工作 " xxXZGUp  
costing review 成本检讨 4= $!_,.  
cost-of-living allowance 生活津贴 jM;d>Gymx  
cost-of-living index 生活指数；生活费用指数 ^X(_zinN"  
cost-plus pricing 成本加成定价法 [sptU3,2U  
cost-push inflation 成本推动的通货膨胀 :`j"Sj!t3  
cost-recovery basis 收回成本的原则 s3y}Yg  
cost-related charges 依成本而定的收费 YL!oF^XO  
cost-related fee 依成本而定的收费 2q$X>ImI$  
co-surety 共同担保人 1[# =,  
co-trustee 共同受托人 tdb4?^.s  
cotton futures 期棉 vy:
6_  
Council of SEHK 联交所理事会 u4xA'X'~R  
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 Z_!9iA:X  
counterclaim 反申索 } _VZ  
counterfoil 联页〔收据〕；存根〔支票〕；票根 {8W |W2o$!  
counter-guarantee 反担保 J b|mXNcL  
counter-inflationary policy 反通货膨胀政策 n_ OUWvs  
countersignature 副署签名；连署签名 `C ?a  
country debt provisioning 债务国坏帐准备 Cb<~i  
country of beneficial ownership 实益拥有国 tl2Lq0  
coupon 息票；赠券 9`E-dr9  
coupon rate 息票利率 q2D`1nT  
cover 保证金；承保范围；补仓 ;?#i]Bh>S  
cover note 临时保单  aeQ{_SK  
cover short position 补仓；填平空仓 r6<ArX$Yl  
coverage 保额；承保范围 DvU~%%(0^  
covered call 备兑认购期权 W|)(|W  
covered option 备兑期权 s>V*=#L  
covered warrant 备兑认股权证 w`"W3(  
crash 狂泻；暴跌；崩溃 (''$'5~  
creation of new heads and subheads 开立新总目及分目 ~'|&{-<  
credit 信用；信贷；信用证；贷项 bwT"$Ee  
credit advice 贷项通知书 WoJ]@Me8  
credit agency 征信所；信用调查机关 kv[OW"8t  
Credit Agricole Indosuez 东方汇理银行 Psg +\14  
credit arrangement 信贷安排 8g&uE*7N  
credit balance 贷方结余 ~V|KT}H  
credit card 信用卡 1.xw'i  
credit card scheme 信用卡计划 ~91uk3ST?  
Credit Commercial de France 法国商业银行 wP+'04H0  
Credit Committee 贷款委员会 8HB?=a2Q<'  
credit control 信贷管制 {=UKTk/t8  
credit conversion factor 信贷换算因数 &<m WA]cAL  
credit easing 放宽信贷 RNsJ!or  
credit exposure 信贷风险 fdvi}SS8  
credit facility 信贷安排；信贷融通；信用透支 pZW}^kg=  
Credit Guarantee Scheme 信贷保证计划 T`j  
credit item 贷项 >2*6qx>V  
credit limit 信贷限额 xXl$Mp7  
Credit Lyonnais 里昂信贷银行 1Q3%!~<\s  
Credit Lyonnais Hongkong (Finance) Limited 香港里昂财务有限公司 Es_SCWJ  
credit rating 信贷评级 [UUM^!1  
credit rating agency 信贷评级机构 >V3W>5X  
Credit Review Committee [Hong Kong Monetary Authority] 信贷检讨委员会〔香港金融管理局〕 2I9{
+>k  
credit risk 信贷风险 3Ro7M=]  
credit sale 赊销；赊售 BZ8h*|uT"  
credit side 贷方 7ZrJ#n8?ih  
credit squeeze 信贷紧缩；收紧信贷 g=)U_DPRi  
credit to... 记入……帐目 <$Xn:B<H  
credit to be given against tax 税款抵免 i,\t]EJA
U  
credit transfer 信贷转帐；信用转帐 >!CH7wX  
credit union 储蓄互助社 mOgx&ns;j  
Credit Union League of Hong Kong 香港储蓄互助社协会 >0[qi1  
creditor 债权人 &L2`L)  
creditor's petition 债权人的呈请书 T749@!v`z  
creditworthiness 信誉；信用可靠程度
'&&~IB4ud  
creeping inflation 爬行式通货膨胀；温和通货膨胀；渐升通胀 $H %+k?  
criminal bankruptcy 刑事破产 ?d,acm  
criminal bankruptcy order 刑事破产令 =W97|BIW,  
criminal bankruptcy petition 刑事破产呈请书 N$L&|4r  
criterion for credit 授信原则 KX&Od@cQ$  
critical path analysis 关键路线分析法；要径分析法 )i?{;%^  
cross rate 套价；套汇汇率；交叉汇率 C&qDvvk  
cross-currency settlement risk 跨国货币结算风险 gqKC4'G0  
crossed cheque 划线支票 1mkQ"E4  
crossed trade 交叉买卖；交叉盘买卖 zcbA)
  
Cross-Harbour Tunnel Passage Tax 海底隧道使用税 9;'>\ImI  
cross-holding 相互持股；交叉持股 V~tu<"%  
cross-margining 跨市场保证金制度 E9 :|8#b  
cross-referencing system 相互参照系统 Xb8:*Y1'  
cross-subsidization 互相资助；互相津贴 b3jU~L$  
Crown Agent 英联邦代办 }6b7a1p  
crude activity rate 粗略经济活动率 5[0l08'D  
crude econometric model 粗略计量经济模式 `3H?*\<(
 
culpable insider dealing 应受谴责的内幕交易 *&~sr  
cum dividend 连股息 Bil;@,Z#  
cumulative appreciation 累积升值；累积增值 70I4-[/z[d  
cumulative deficit 累积赤字；累积亏损 A_8`YN"Xk  
cumulative dividend 累积股息 `RL(N4H  
cumulative financial position 累积财政状况 `-E.n'+  
cumulative realized investment 累积的已实现投资 gDjd{+LUo  
currency 货币 @vDgpb@TM  
currency adjustment factor 货币调整因子；币值调整因素 1-ndJ@Wlz  
currency board arrangement “货币发行局”制度 X_EC:GU  
Currency Board Operations Sub-Committee 货币发行委员会 =[43y%   
Currency Committee [Hong Kong Futures Exchange Limited] ahz@HX  
货币委员会〔香港期货交易所有限公司〕 GHJQ d&G8G  
currency crisis 货币危机 :ok!,
QN  
currency denomination 货币面值 Z\oAE<$  
currency futures 货币期货；外汇期货 J/H#d')c  
currency futures contract 货币期货合约；外汇期货合约 bE%mgaOh  
currency in circulation 流通货币 X.W#=$;$:  
currency matching 货币配对 0n=9TmE  
currency note 纸币；钞票 ()rx>?x5  
currency option 货币期权 rA&#>R`  
currency swap 货币掉期；货币互兑；货币互惠信贷 n[S41809<  
currency warrant 货币认兑证；货币认股权证 ^y;OHo  
current account 往来帐户；支票户口；经常帐目 z;Gbqr?{{  
current assets 流动资产 P"[l86:  
current domestic value 现行本地价格 zrWq!F*-V\  
current liabilities 流动负债  K{7S  
current market price 当时市价；现时市价 )x5$io   
current price 当时价格；现时价格 "m\UqQGX  
current price series 当时物价计算数列 lMI ix0sSj  
current year rules of assessment 当年度评税规则 d(dw]6I6  
cushion 缓冲；缓冲时限〔债券〕 g~WNL^GGS  
cushion of liquid assets 流动资产缓冲额；速动资产缓冲额 b{ubp  
custodian 保管人 u"CIPc{Sr  
custodian trustee 保管受托人 4YB7og%P  
custody 保管 =QO1FO  
customer 客户 `)xU;-  
customer lending 客户贷款 (J?}eb;>n  
customer statement 客户对数单；客户结单 OD2ai]!v+  
cut loss “斩仓”；减少损失 :pV("tHE  
cut margin “斩仓” PK|`}z9  
cut-off date 截止日期 Z-;uzx  
cut-throat competition 割喉式竞争；恶性竞争 n?ZH2dI\0  
cycle of activity 活动循环；商业循环 %V" +}Dr  
cyclical fluctuation 周期性波动 h-)A?%Xt  
cyclical inflation 周期性通货膨胀 J 6d n~nPK  
cyclical nature of the economy 经济的周期性情况 @a7(*
<".  
K:Xrfn{s  
D.A.H. Private Bank Limited安新私人銀行有限公司 Rh-8//&vZ/  
Dah Sing Bank Limited大新銀行有限公司 qS[p|*BL  
Dah Sing Finance Limited大新

顶 U*Q5ff7M6"  
=Q8^@i4[&D  
知识太多了 5/eS1NJ@  
?p/kuv{\o#  
要慢慢看 }'M1(W  
谢谢斑竹了