一些有用的会计术语C

C: |o@%dH  
+V+a4lU14  
calendar year figure 历年数字 E9}C #  
call 催缴通知；认购期权 zQA`/&=Y  
call deposit 通知存款；活期存款 H"KCK6  
call loan 短期同业拆借；通知贷款 ;=@0'xPEa-  
call margin 补仓；追加保证金 &zs$x?/  
call market 短期同业拆放市场 +#By*;BJ  
call money 短期同业拆借；活期贷款 vy/-wP|1  
call option 认购期权；看涨期权 ]9XDS[<2`  
call price 赎回价格；提前赎回价 SaCh 7 ^  
call warrant 认购认股权证；回购认股权证 :EH=_"  
callable share 可收回股份；可兑付股份 /bEAK-  
called up share capital 已催缴股本 "j-CZ\]U|  
Canadian Dollar [CAD] 加拿大元 r/sNrB1U"y  
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 U&xUfBDt  
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 H-%v3d>
3  
cancellation price 取消费 q=G+Tocv  
cap 上限 G`zm@QL  
capital 资本；资金 .2pK.$.  
Capital Accord 《资本协定》 2%>FR4a  
capital account 资本帐；非经常帐 j9,P/K$:w  
capital account commitment balance 资本帐承担额结余 K#xvu1U  
Capital Adequacy Directive [CAD] 《资本充足指引》 6#yUc_5 \  
capital adequacy ratio [CAR] 资本充足比率 j4b4!^fV  
capital allowance 资本免税额 AEuG v}#  
capital alteration 资本变更 Y~Ifj,\  
capital and liabilities ratio 资本负债比率 IAEAhqp  
capital and liquidity requirement 资本与流动资金的规定 4=.so~9odX  
capital appreciation 资本增值 2(nlJ7R  
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〕 :!/8Hv  
capital assets 资本资产 bfO=;S
]b!  
capital at risk 风险资本 `kr?j:g
 
capital base 资本基础；资金基础 a>)f=uS  
capital charges 资本支出；资本费用 w:l"\Tm  
capital commitment 资本承担 <or2  
capital contribution certificate 出资证明书 \f)#>+X-  
capital convergence 划一资本充足比率 -DCbko  
capital cost 资本成本；建设成本；建设费用 yBRC*0+Vy  
capital cover 资本保证 m3ff;,  
capital deficit 资本亏绌；资本赤字 4sM.C9W  
capital divided into shares 资本分成股份 Mq8L0%j  
capital element 资本因素；资本部分 ~v83pu1!2s  
capital equipment 资本设备 kR9-8I{J  
capital expenditure 资本开支；非经常开支 0Qd:`HF[  
capital expenses 资本费用 >{Tm##@,k  
capital financing 筹集资本；以非经常收入支付非经常开支的结算 )jC%a6G!  
capital flow 资金流量 Ha#>G<;n  
capital formation 资本形成；集资 WKU=.sY  
capital formation figure 资本组合数字 SB7c.H,  
capital fund 资本基金 >Se,;cB'/]  
capital gain 资本增益；资本增值 T)CP2U  
capital gains tax 资本增值税 /@Zrq#o zx  
capital goods 资本财货；资本货物 v3qA":(w+(  
capital grant 非经常补助金；非经常拨款；建设补助金 b
6M  
capital grant cycle 建设补助金周期 *'X3z@R  
capital injection 注入资本；注资 v LZoa-w:  
capital input 投入资本 Wl Sm  
capital intensity 资本密集度 
Sc   
capital intensive 资本密集 ZC}QId  
capital investment 资本投资 T)}) pt!V  
Capital Investment Fund 资本投资基金 `lPfb[b  
capital loss 资本损失
ipILG4  
capital maintenance 资本保值；资本保留 5-G@L?~Vw  
capital market 资本市场；资金市场 j7c3(*Pl  
capital market instrument 资本市场票据 wPl%20t  
capital money 资本款项 pmilrZmm]  
capital money subject to a trust 信托财产资本 N&pCx&  
capital movement 资本流动 ,(4K4pN  
capital nature 资本性质 ]:f%l mEy  
capital outlay 资本支出 6&-(&(_  
capital portion 资本部分 HmwT~  
capital profit 资本利润 LK"69Qx?5q  
capital project 基本工程项目；非经常开支项目 *4Izy14e  
capital receipt 资本收入 yZ`wfj$Jj  
capital redemption 资本赎回 Y<rU#Z#T  
capital redemption business 资本赎回业务 Uwi7
)  
capital redemption contract 资本赎回合约 q]M0md  
capital redemption reserve 资本赎回储备 X76e&~  
capital reduction 资本减缩；减资 }T$p)"  
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] f {"?%Ku#  
股本削减计划〔香港联合交易所有限公司〕 %[yJ4WL  
capital repayment 偿还资本 "Pf~iwfw  
capital reserve 资本储备；后备资本 PuO&wI]:  
capital revenue 资本收益；非经常收入 hL5|69E  
capital spending 资本开支；资本支出；非经常开支 nLiY%x`S  
capital stock 股本 `g})|Gx  
capital stock subscription 认缴股本；认购股本 )Z VD+X  
capital subsidy 建设津贴；基本建设津贴 N36_C;K-z  
capital subvention 非经常资助金 x=jK:3BF  
capital sum 资本额 ""D 4s  
capital tax 资本税 F/A|(AH'  
capital transfer tax 资本转移税 Ow077v?  
capital turnover 资本周转率 ukY"+&  
capital value 资本价值 S+2(f> Z  
capital works project 基本工程项目 h*Pc=/p  
Capital Works Reserve Fund 基本工程储备基金 &f;K}WO  
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 5^KWCS7@  
capitalization 资本化；资本总额 OC:T O|S:4  
capitalization of interest 利息化作本金 3Hm/(C  
capitalized interest 化作本金的利息 7`YEH2  
capitalized loan 转作资本的贷款 l
PJ\-/>$z  
capitalized value 资本还原值；资本化价值 l$'wDhN*  
capitation grant 按人计算的补助金 EyLuO-5  
captive insurance business 专属自保保险业务 FEVlZ<PW3I  
car insurance 汽车保险 Wr5V`sM  
Caribbean Development Bank 加勒比开发银行 {>%&(  
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] ~WN:DXn  
意大利嘉利堡银行 Ydy9  
cartel 同业联盟；卡特尔 W,-g=6,  
cartelized rates system 联营式利率制度 xp9pl[l  
cash 现金；现款 yH}s<@y;7  
cash accounting system 现金会计制度 LraWcO\or'  
cash acquisition 以现金投资所得的资产 0C*7K?/  
cash allowance 现金津贴 EU/8=JA1  
cash assets 现金资产 kM@zyDn,  
cash at bank 银行现金；银行存款 Rx|;=-8zg  
cash balance 现金结余 *cnNuT  
cash basis 现金收付制；收付实现制 {91nL'-'  
cash basis accounting 现金收付制会计；收付实现制会计 kE(mVyLQ  
cash bonus 现金红利 0<B$#8  
cash book 现金出纳帐；现金簿 tdaL/rRe  
cash client 现金客户 y#$CMf -q^  
cash commission rebate 现金回佣 e NafpK  
cash compensation 现金补偿 $DUZ!zaH!  
cash contribution 现金承担额；现金分担额 'XBFv9&  
cash cost 直接费用；现金成本 3<zp  
cash coupon 现金礼券 * +wW(#[  
cash credit 现金信贷 a -moI+y  
cash deficit 现金赤字 F.v{-8GV  
cash deposit and withdrawal 现金收支 1&o|TT/  
cash disbursement journal 现金支出日记簿 a+PzI x2  
cash disbursement slip 现金支出传票；现金支出单 hDq`Z$_+KX  
cash flow 现金流量；银根 0nD/;\OU  
cash flow lending 流动现金放款；无抵押融资 tlt*fH$.  
cash flow statement 现金流量表；现金流动表 o7LuKRl   
cash flow surplus 现金流量盈余 ^w06<m  
cash in hand 库存现金；手头现金 9 5RBO4w%w  
cash in till 备用现金 f0aKlhEC  
cash in transit 运送中现金；在运现金 gOOPe5+ J  
cash input 投入现金 Vl!6W@g  
cash input figure 现金投入数字 (NnH:J`  
cash limit 现金支出限额；现金限额 t>B;w14  
cash margin 现金保证金 <kd1Nrr!p  
cash market 现货市场；现金交易市场 SG4%}wn%  
cash offer 现金要约；现金补偿额 '!a'ZjYyi  
cash payment 现金付款；现金支付 d$AWu{y  
cash position 现金头寸 5-xX8-ElYz  
cash price 现金价格 E1U",CMU  
cash receipts journal 现金收入日记簿 Ezv Y"T@  
cash receiving slip 现金收入传票；现金收入单 Gm.]sE?.  
cash settlement 现金结算 Q&|\r  
cash surplus 现金盈余 9,'ncw$/C  
cash with order 订货付现；凭票即付 x7x\Y(@  
cashier's order 银行本票 'anG:=  
cashier's order outstanding 未承兑的银行本票 lR6x3C H@  
cash-limited subhead 有现金支出限额的分目 pQ<Y:-`c  
cash-sweep 现金彩票活动 r_;N
t  
casual client “散客”；“散户” =6|&Jt  
CCASS Depository 中央结算系统证券存管处 g^ i&gNDx  
CCIC Finance Limited 中芝兴业财务有限公司 ; p{[1  
cedant 分出者 _W'-+,  
ceding company 分出公司  ?_"ik[w}  
ceding insurer 分出保险人 t\j*}# S  
ceiling 上限 E'.7xDN  
ceiling price 最高限价 3CGp`~Zf  
central bank 中央银行 a,#j =  
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 B[?CbU  
central banking 中央银行业务 Y,e B|  
central banking function 中央银行职能 Eue~Y+K*b  
Central Clearing and Custodian System 中央结算及托管系统 nSAdCJ;4  
Central Clearing and Depository System 中央结算及存管系统 wtV#l4  
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 X<; f  
central clearing house 中央结算所 A4<Uu~  
central clearing system 中央结算制度；集体交收系统 m&?r%x  
central custody system 中央托管系统 A1?2*W  
central depository 中央存管处 ;H.^i|_/  
central depository system 中央证券存管制度 ZH)="qx[  
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 &&RimoIeo  
central rate 中央汇率；中心汇率 0f>5(ek  
Central Registration Hong Kong Limited 香港中央证券登记有限公司 }HePZ{PLM  
Central Tender Board 中央投标委员会 +|89>}w4  
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统；世达结算系统 KX7>^Bt&k  
centralized budgetary and payments system 集中预算及支付制度 6,9>g0y'NG  
centred 12-month moving average 十二个月定位移动平均数 ;<2G  
certificate of approval 批准证明书 4G>H  
certificate of beneficial entitlement to property 资产权益证书 U,-39mr  
certificate of compliance 合格证明书；合约完成证明书 h"lv7;
B$  
certificate of deposit [CD] 存款证 Ev(>z-{F  
certificate of exemption from estate duty 豁免遗产税证明书 'B0{_RaTb  
certificate of incorporation 公司注册证书；法团注册证书 Gvqxi|  
certificate of incorporation of registered trustees 注册受托人法团证书 T+K):ug  
certificate of indebtedness [CI] 负债证明书 P{+T<bk|  
certificate of insurance 保险证书 8j\cL'  
certificate of interest 权益证明书；息票 \:ak ''  
certificate of means 资产证明书 |(L
Z9I  
certificate of participation 参与证明书 dg"3rs /?A  
certificate of payment of profits tax 缴付利得税证明书 J9iy  
certificate of preference 特惠税证 qXe8Kto  
certificate of rateable value 应课差饷租值证明书 I\JGs@I   
certificate of registration 登记证书；注册证明书 xzZ38xIhV  
certificate of satisfaction 清偿证明书 [ )dXIIM  
certificate of transfer 转让证明书 JU5C}%Q6  
certificate to bearer 不记名证明书 b4ONh%  
certification 核证 A_5P/ARmI  
certification fee 核证费 0h\smqm  
certified cheque 经银行证明可兑现的支票 -Z Ugx$  
certified public accountant [CPA] 执业会计师 CxG#"{&  
certified statement 经证明的报表 6WJ)by  
cessation of business 停业 "Yj'oE%\  
cession 分保 aAMVsE{  
C.F. Finance Company Limited 浙一财务有限公司 hPePB=  
chance 机会；中彩机会 364`IC( a  
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 9g"2^^wD  
change of domicile 迁册 i||]V*5n  
change to estimates 修订预算 )MchsuF<  
change to the approved estimates of expenditure 核准开支预算的变动 scou%K  
charge 费用；押记；抵押 GV69eG3bX#  
charge number 税单号码 Q;JM$a?5iV  
charge on assets 资产的征税 ^R Fp8w(  
charge upon general revenue 从政府一般收入中拨款支付 0dhaAq`k  
chargeable 可予征收；应课税的 usCt#eZK  
chargeable agreement for sale 可予征收印花税的买卖协议 h*$y[}hDuv  
chargeable income 应课税入息 b8SHg^}  
chargeable normal trading receipt 应课税的一般营业收入 AKyUfAj3  
chargeable profit 应课税利润 a
(b#  
chargeable to tax 应课税 lqZ5?BD1  
charged to... 记入……帐目 m?fy^>1  
chargee 承押记人 ZR?yDgL  
charge-holder 受押人 )PuFuf(wz  
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 ?>rW>U6:P  
charging order 押记令 ~W+kiTsD?  
chargor's right 押记人的权利 j=aI9p  
charitable donation 慈善捐款 DLMM/WJg@  
charitable trust 慈善信托 uIZ-#q  
charity property 慈善财产 o`P%&  
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 Y M\ K%rk  
charter 章程；特许权 zhRB,1iG  
charter of incorporation 成立章程 8a'.ZdqC?  
chartered accountant 特许会计师 A}N?/{y)G  
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 \$e)*9)  
Chartered Institute of Public Finance and Accountancy [United Kingdom] SO(NVJh  
特许公共财政及会计学会〔英国〕 [@b&? b~K  
charterer 承租人 )~] (&  
Chase Manhattan Asia Limited 美国大通亚洲有限公司 NzOo0tz:  
Chase Manhattan Bank 美国大通银行 IS 2^g>T#1  
chattels 实产 <_tT<5'[$u  
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 D (mj7oB  
Che Hsing Finance Company Limited 浙兴财务有限公司 ;y\IqiA{o  
check-and-balance system 制约平衡制度 (Dl$kGn  
Chekiang First Bank Limited 浙江第一银行 V7P&%oz{C  
cheque 支票 au=o6WRa  
Chiao Yue Finance Company Limited 侨裕财务有限公司 Hx*;jpy(2  
Chiba Bank, Ltd. 千叶银行 K]0:?h;%Ld  
Chicago Board of Options Exchange 芝加哥期权交易所 ^T$|J;I  
Chicago Board of Trade 芝加哥交易所 RBm ;e0  
Chicago Mercantile Exchange 芝加哥商品交易所 vUU9$x  
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 o.G!7  
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 <55g3>X  
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 6%Pdy$ P  
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 Vz~nT  
child allowance 子女免税额 (Cd\G=PK  
China & South Sea Bank Limited 中南银行 J/GSceHF  
China Affairs Committee [Hong Kong Futures Exchange Limited] $[&*Bj11Yg  
中国事务委员会〔香港期货交易所有限公司〕 G<f@#[$'  
China concept stock 中国概念股 af+IP_6 .  
China Construction Bank 中国建设银行 80/F7q'tn  
China Development Division [Stock Exchange of Hong Kong Limited] .#Z%1U%P.  
中国发展科〔香港联合交易所有限公司〕 #9xd[A: N  
China Economic News 《中国经济新闻》 m{uxIza  
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 )3w@]5j  
China State Bank Limited 国华商业银行 &[/w_|b  
Chinatrust Commercial Bank, Limited 中国信托商业银行
)Es"LP]  
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 $lIz{ySJv  
Chinese Bankers Club, Hong Kong 香港银行华员会 lBTmx(_}}r  
Chinese Banks' Association 香港华商银行公会 7:3$Ey  
Chinese Gold and Silver Exchange Society 金银业贸易场 Z2='o_c  
Chinese New Year bonus 年奖；年终花红 O0No'LVu  
chit fund 银会 xp72>*_9&  
Chiyu Banking Corporation Limited 集友银行有限公司 kg3EY<4i  
Chiyu Finance Company Limited 集友财务有限公司 ); dT_  
Cho Hung Finance Limited 朝兴金融有限公司 ^[XYFQTL  
choses in action 无形动产；据法权产 \\7ZWp\fN  
chronological book 序时帐簿 YmgLzGk`  
Chubu Securities Finance Company 中部证券金融公司 ?5cI'  
Chung Khiaw Bank Limited 崇侨银行 q+]h=:5=I  
Chung Nan Finance Company Limited 中南财务有限公司 ^(h+URFpA  
Chuo Trust & Banking Co., Ltd. 中央信托银行 I*kK 82  
Chuo Trust Asia Limited 中央信托亚洲有限公司 %r6y ;vAf  
Citibank, N.A. 万国宝通银行 xA$ns
Z]  
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 l
0c
A6b  
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务（香港）有限公司 ~-
m"  
Citicorp International Limited 万国宝通国际有限公司 \z7SkZt,GT  
civil debt 民事债项 rT5Ycm@  
Civil Service Pension Reserve Fund 公务员退休金储备基金 9Z'8!$LYg  
claim 申索；索偿；债权 q51Uf_\/  
claim equalization fund 申索平衡基金 p)
3U7"q  
claim for refund of property tax 申请发还物业税 @u%_1  
claim of debt 债权申索 EC8b=B<DE  
claim on bank 对银行的债权 .dQQoyR+O  
claim to dividend 摊还债款申索 +H#U~p$  
claimant 申索人；索偿人 F>[,zN  
claims statistics 申索统计数字 ;Uu(zhbj  
class of insurance business 保险业务类别 #x3ujJ  
class of property 财产类别 FE!lok  
claw-back 递减率 sHl>$Qevz  
clearance cost 清拆成本 3?P
n6J{O  
clearing 结算；票据交换；清算 '07P&g-  
clearing account 结算帐户 1u(.T0j7f  
clearing and settlement system 结算和交收系统 a5!Fv54  
clearing balance 结算差额 $3uKw!z  
clearing bank 结算银行 MFm"G  
clearing cheque 交换支票 )Ocl=H|=  
clearing house 结算所；票据交换所 Za8#$`zq  
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 -3lb@ 6I6  
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 5 Ho
^N1q  
clearing member 结算会员 ?Ovqp-sw  
Clearing Members' Fund 结算会员基金 $g+[
yb7@  
clearing participant 结算参与者 5N*Ux4M  
clearing rebate 结算费用的回佣 7=OQ8IM!  
Clearing Rules [SEHK Options Clearing House Limited] H
4!+q:<  
《结算规则》〔联交所期权结算所有限公司〕 /E5 5Pec  
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 ?Wt$6{)  
Clerk to the Board of Review 税务上诉委员会书记 pd8Nke  
client 客户；委托人；当事人 /'DsB%7g  
client agreement 客户协议 YH
_7=0EJ  
client confidentiality 客户保密的责任 -!L"'
)  
client money 客户款项 X'% ;B  
client statement 客户结单 QZhjb
  
clients fund 客户资金 g HbxgeL  
close 结算；收市；收盘 6]pX>Xho  
close a position 平仓；轧平头寸 r~nsN*t  
close company 股份不公开的公司 VZ](uFBY  
close higher 收市时价位较高 NDAw{[.%  
close lower 收市时价位较低
<u:WlaS  
close mixed 收市时荣辱互见 z)=+ F]  
close of exchange 交易所停市 XNb ZNaAd  
close of financial year 财政年度终结 F.=Bnw/-  
close out 平仓 RxN,^!OV  
close out a long position 平长仓 SdwS= (e6  
close out a short position 平空仓 %8M)2?E  
close steady 收市时价格稳定 ?9=9C"&s  
close the gap 弥补差距 Cssl{B  
closed position 平仓 ;h" P{fF   
closed-end investment corporation 股份固定的投资公司 z.VyRBi0  
close-out price 抛售价格 >ap1"n9k  
closing account 决算帐户 J@ktyd(P  
closing balance 期终结余；收市结余 Ze3X$%kWi  
closing price 收市价；收盘价 WJ9cZL  
closing quotation 收市价；收市行情 ^3FE\V/=  
closing rate 收市汇价；收盘汇率 (nab
 
closing transaction 平仓交易 [wB9s{CX  
clothing levy 成衣税 ]UG*r%9  
club deposit 零存整付存款  g}U3y'  
Code of Aid 《资助则例》 la?Wnw  
Code of Banking Practice 《银行营运守则》 t/PlcV_M"  
Code of Best Practice [Stock Exchange of Hong Kong Limited] $4T2z-  
《最佳应用守则》〔香港联合交易所有限公司〕 p/ >`[I  
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〕 $<|lE/_]  
Code of Conduct for Persons Registered with the Securities and Futures Commission ?cEskafb>  
《证券及期货事务监察委员会注册人操守准则》 )&<=.q  
code of practice 实务守则；经营守则；执业守则 w7n373y%  
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 y tf b$;|  
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 \yGsr Bl  
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 {Pu\?Cq  
Code on Pooled Retirement Funds 《集资退休基金守则》 >xn}N6Rj2~  
Code on Share Repurchases [Share Repurchase Code] k') E/n  
《公司购回本身股份守则》〔《股份购回守则》〕 FG!X"<he  
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 #vqo -y7@  
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 ([VV%ovZ  
co-debtor 共同债务人 lM[XS4/TRa  
co-financing scheme 共同融资计划 b4""|P?L  
cognizance 证明令 q;wLa#4)J  
coin 硬币 "A)("  
coin replacement programme 硬币取缔计划 xN@Pz)yo  
coin set 套装硬币 R1W}dRE}  
coinage 硬币 c$QX)V  
Coinage Security Fund 硬币发行基金 ]}6w#)]"  
cold call 主动与准客户接触 08m;{+|vY  
collapse in prices 价格下泻；价格下挫；价格暴跌 C}*cx$.  
collateral 抵押品 Y05P'Q  
collateral bond 担保债券 }/,CbKi,+  
collateral loan 抵押贷款 on7I l  
collateral security 附属抵押品 oq_6L\ ~  
collection 征收；收取 e%>b+Sv  
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 A[YpcG'9  
collection of betting duty 收取博彩税 UP{j5gR:_  
Collection Office [Inland Revenue Department] 收税处〔税务局〕 Y}DonF  
collective consumption 集体消费 =0'q!}._!  
Collector 收税主任 rqlc2m,<-p  
Collector of Rates 差饷征收官 ^U8
r0]9  
Collector of Stamp Revenue 印花税署署长 ^:jN3@Q%  
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 `ZaT}#Y  
combined surplus 合并盈余 M#@aB"@J>  
combined visible and invisible trade account 有形及无形贸易合并帐目 5Y3i|cj  
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 -sMytHH.  
commemoration coin 具纪念性的硬币 8g>b  
commencement of winding-up 清盘开始 V8~jf-\$b  
commerce and industry sub-index 工商分类指数 Sj(F3wY  
commercial activity 商业活动 STA4 p6  
commercial bank 商业银行 ='E$-_  
Commercial Bank Act of Norway 《挪威商业银行法》 =4 X]gW  
Commercial Banks Law 《商业银行法》 ^R$'eG 4L?  
commercial borrowing 商业借款 fXQiNm[P  
Commercial Code of Japan 《日本商法》 ;*[9Q'lI*  
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 S?0)1O  
commercial invoice 商业发票 :b,^J&~/)1  
commercial letter of credit 商业信用证 N|2y"5  
commercial loan 商业贷款；商业放款 M'1!<a-Mp  
commercial paper 商业票据 D=)f )-u'  
commercial paper market 商业票据市场 T/P7F\R  
commercial registry 商业登记处 l48k<  
commercial return 商业回报 1Ee>S\9t  
commercial sale 商业销售 e[t<<u3"  
commercialization 商品化 ARfRsPxr  
commercially viable 具商业利益；有利可图 k 2%S`/:  
Commerzbank AG 西德商业银行 G8Y+w  
commission 佣金；委员会 qYp$fmj  
Commission des Operations de Bourse of France 法国证券事务监察委员会 mEuHl>  
commission house 佣金行；代办行 jec:i-,  
commission payable 须付的佣金 `4CWE_k  
commission rebate 佣金回扣 V8z`qEPM  
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 xqHL+W  
Commissioner of Banking 银行监理专员〔银监专员〕 ; W7Y2Md  
Commissioner of Estate Duty 遗产税署署长 s-VSH  
Commissioner of Inland Revenue 税务局局长 fH8!YQG8$  
Commissioner of Insurance 保险业监理专员 sst,dA V$  
Commissioner of Rating and Valuation 差饷物业估价署署长 HpexH{.u)  
commitment 承担；已承担的开支；承担额；承担项目 ! qJI'+_  
commitment fee 承诺费 e^$j5jV  
Committee of the Hong Kong Association of Banks 香港银行公会委员会 H%z@h~s>  
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 ;S/7 h6  
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 BvSIM%>h  
Committee on Payment System [Hong Kong Monetary Authority] i`OrMzL  
支付系统委员会〔香港金融管理局〕 ,c)g
,J9  
Committee on Unit Trusts [Securities and Futures Commission] UlQQP^Na  
单位信托委员会〔证券及期货事务监察委员会〕 .%0ne:5  
Commodities Dealers' Deposit Fund 商品交易商按金基金 Z]:BYX'  
Commodities Trading Commission 商品交易事务监察委员会 u&TdWZe  
commodity 商品 :a<hQ|p  
commodity classification 商品分类法
}IlP:  
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 ]5v:5:H  
commodity dealer 商品交易商 oaDsk<(j;R  
commodity exchange 商品交易所 [D'Gr*5~{  
Commodity Exchange Compensation Fund 商品交易所赔偿基金 3LlU]  
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 px9>:t[P  
commodity flow method 商品流动法；商品流通法 M}.b" ljZ  
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 =J|sbY"]  
commodity futures contract 商品期货合约 <5Mrp"C[i  
commodity market 商品市场 Eb.;^=x  
commodity tax 商品税 Dr"/3xm  
commodity trading adviser 商品交易顾问 mPVE?jnR^0  
commodity trading adviser's representative 商品交易顾问代表 ".2A9]
_s  
commodity trading advisory contract 商品交易顾问合约 4^!4eyQ^  
commodity warrant 商品期权证 DPJh5d  
commodity-based investment 以商品为基础的投资 MPRO !45Z  
common fund 共同基金 3^G96]E  
common property 分权共有财产 ]X" / y
An  
common share 普通股 LBX%HGH  
common stock 普通股 Wtv#h~jy9  
Commonwealth Bank of Australia 澳洲联邦银行 [l[
{6ZXt  
Commonwealth Development Corporation 英联邦发展公司 "'eWn6O(  
Commonwealth Finance Ministers Conference 英联邦财长会议 <4D%v"zRP  
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 BGjb`U#%3  
Commonwealth income tax 英联邦入息税 ZxS&4>.  
Commonwealth Preference 英联邦特惠制 3DoRE2}  
communal property 公有财产；公有产业 ~/`X*n&  
communication expenses 通讯费用 .T3=Eq&"W  
Community Preference 欧共体特惠制 Z%v6xP.  
commutation of pension 退休金的折算 jFj~]]j  
commuted gratuity 折算酬金 vg5NY =O  
commuted pension gratuity 经折算的退休酬金 B2hfD-h,>  
Companies Act [United Kingdom] 《公司法令》〔英国〕 P&t;WPZ  
Companies Handbook 《上市公司手册》 d]M[C[TOX  
companies inspector 公司检查员 2X@G"  
Companies Liquidation Account 公司清盘帐户 %N~;{!![p  
Companies Ordinance: Information to be Included in a Rights Issue Prospectus \mXqak,y  
《公司条例：供股章程须载有的资料》 }h~'AM  
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》 /= ^L iP  
Companies Registration Officer 公司注册主任 
x9}++r  
Companies Registry 公司注册处 9p> /?H|  
Companies Registry Trading Fund 公司注册处营运基金 KZK,w#9.  
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 s[-]cHQ  
Company Formation and Enforcement Division [Companies Registry] 6D9o08  
公司成立及条例执行部〔公司注册处〕 E8tD)=1  
company in which the public are substantially interested 由公众拥有相当权益的公司 y-cw~kNPP3  
company limited by guarantee 担保有限公司 b]`^KTYK  
company limited by shares 股份有限公司 Jqg3.2q  
company register 公司登记册 aW@oE ~`  
company registration fee 公司注册费 PqhlXqX9  
company with limited liability 有限法律责任的公司 VBx,iuaw  
company's memorandum 公司组织章程 8t9aHla  
company's reserve 公司储备 &`PbO  
comparative advantage 比较优势；比较利益 g
Na#|  
compensation 补偿金；赔偿 yH(V&Tv  
Compensation Committee [Stock Exchange of Hong Kong Limited] &"j@79Ym1~  
赔偿委员会〔香港联合交易所有限公司〕 ,35Ag#va  
compensation from insurance 保险赔偿 fSV5  
compensation fund 赔偿基金 
{mYx  
compensation fund levy 赔偿基金征费 kukaim>K  
compensation rate 补偿率 *tAqt2{48  
Compensation Review Committee 赔偿检讨委员会 tQ0=p| T]  
compensation scheme 赔偿计划 v>^jy8$  
compensation trade 补偿贸易 NS5 49S  
compensation value 补偿值 Mw|SH;nM  
compensatory payment 补偿付款 @}G|R\2P  
competition and pricing strategy 竞争与定价策略 /'+4vXc@  
competitive edge 竞争优势 kv%)K'fU4  
competitive price 具竞争力的价格 e3rfXhp  
competitive tender 竞争性投标 mCrU//G  
Compliance Committee [Stock Exchange of Hong Kong Limited] W]~ZkQ|P  
监察委员会〔香港联合交易所有限公司〕 ]n1D1  
component of expenditure 开支组成部分 sWW\bK0B4  
Composite Consumer Price Index 综合消费物价指数 ^8\Y`Z0%  
composite index 综合指数 n +dJc  
composite rating 综合评级 *cy.*@d  
composite return form 综合报税表 >%i9oI<)  
Composite Securities and Futures Bill 《证券及期货综合条例草案》 ,^!Zm^4,  
composite tax return 综合报税表 eu=|t&FKk  
composition 组合成分；债务重整协议 UNY@w=]<  
composition of earnings 收益组合成分 vK`S!7x'&  
compound increase 复合增加率；复合增长率 Vd[2u  
compound interest 复利 |Rk37P{  
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 intvlki]be  
comprador note 买办票据 Wb'*l
T0=  
comprador order 买办付款令票 Obg@YIwn  
comprehensive income tax 综合所得税 Lo5Jb6nm  
comptroller 审计主任 (mY(\mu}  
compulsory liquidation 强制清盘 V!}L<cN  
compulsory winding-up 强制清盘 g)nXo:)&  
computation 计算；计算表 5A;"jp^ Z  
computational procedure 计算方法 o8m
o=V4j  
computer audit programme 电脑审计程序；电脑核数程序 Q{`@ G"'  
concentrated position 集中持仓量 `-5cQ2>"  
concentration risk 资金集中风险；集中融资风险 }P16Xb)p  
concept stock 概念股 lWIv(%/@  
concession 特许权；宽减措施；优惠 |M]sk?"^  
concession contract 特许经营权合约  Ckw83X  
concessionary rate 优惠率 8\P JSr  
concordat 协定；契约；国际监管条约 r \9:<i8  
condition 条件 - =yTAx  
conditional endorsement 附有条件的背书 %pd5w~VP  
conditional offer 有条件要约 ?#U0eb5u  
conditional sale agreement 有条件售卖协议 Y<de9Z@  
conditions of tender 投标章程 IZ|c<#r6  
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》 dV$3u"9  
conduct of business standard 业务操守准则 _y|[Z;  
Confidentiality Understandings 保密谅解文件 AK%=DVkM  
confirmation letter 确认书 R+k=Ea&x  
confirmation of mail transfer 信汇证明书 x ru(Le}E  
Confirmation of Payment 已缴税证明书 y}CkzD  
confirmed letter of credit 保兑信用证 i:\bqK  
confirming bank 保兑银行 6_pDe  
confiscation order 没收令 Bfu/9ad  
connected transaction 关连交易 ![qRoYpbg8  
consensus capitalism 共识资本主义 fdg[{T4:  
conservative investor 保守投资者 -%saeX Wo  
consideration 代价；对价；约因 d4[poi ~  
consideration issue [listing method] 代价发行〔上市方式〕 2f s9JP{^0  
consideration other than cash 现金以外的代价 r .{rNR  
consignee 收货人；代售人 u;$I{b@M]  
consignment 托运；寄售 e1:u1(".  
consignor 付货人；托运人；寄售人 a"MTQFm'  
consolidated account 综合帐目 Cl%V^xTb  
consolidated account expenditure 综合帐目开支 @F>[DW]O  
consolidated balance sheet 综合资产负债表 nm<L&11  
consolidated cash deficit 综合现金赤字 p, !
1 3X  
consolidated cash surplus 综合现金盈余 (Be$$W  
consolidated enterprises sectorial index 综合企业分类指数 axHxqhO7zp  
consolidated net earnings 综合净收益；综合净盈利 "[FCQ  
consolidated net profit 综合净利润；综合纯利 5ENov!$H  
consolidated policy 综合保单 4+BrTGp  
consolidated price 综合价格 YmdsI+DbIu  
consolidated profit and loss account 综合损益帐；综合损益表 2K5}3<KD/  
consolidated public sector expenditure 公营部门综合开支 cq-e c7  
consolidated revenue account 综合收入帐 *G8'Fjin'T  
consolidated shareholders' fund 综合股东资金 Q
f/j:  
consolidation of shares 股份合并 tzx:*  
consolidation period 巩固期；“牛皮靠稳”阶段；大涨后的调整期 Rs`Vr_?Hk  
consortium company 财团公司 +>n.T  
consortium loan 银团贷款 k*A4;Bm  
constant dollar figure 固定币值 k?!
TjBKm  
constant market price 固定市价 DX]z=d)tc  
constant price 固定价格 4da^d9ZOy  
constant price series 固定物价计算数列 cYBrRTrI#  
constant rate 固定比率 {LjK_J'  
constituent stock 成分股 x(exx )w  
constitution 章程；组织章程 0V{>)w!Fo  
construction output 建造产出量 $%lHj+(  
constructive trust 法律构定信托 cL-6M^!a  
consultant accountant 顾问会计师 nhB^Xr=  
consultant's fee 顾问费 _Y}^%eFw  
Consultation Paper on Proposed Regulation on Share Margin Financing ?z*W8b]'  
《监管股票按贷财务的建议谘询文件》 j 8~Gv=(h  
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability Y}eZPG.h  
《有关联交所检讨董事资格的程序的谘询文件》 c80"8r  
consumer behaviour 消费者行为 DN2h
v2  
Consumer Council 消费者委员会 KFCQYdI`d  
consumer credit financing operation 消费者信贷业务 wWp?HDl"M  
consumer demand 消费者需求 |DdW<IT
`0  
consumer durables 耐用消费品 %Z-Tb
OX  
consumer expenditure 消费开支 Yj|c+&Ng  
consumer goods 消费品 C?_t8G./_  
consumer market 消费市场 &utS\-;G  
consumer price 消费物价 Pl`Bd0  
Consumer Price Index [CPI] 消费物价指数 A- <.#  
Consumer Price Index (A) 甲类消费物价指数 WV9[DFU  
Consumer Price Index (B) 乙类消费物价指数 t!+%g) @  
Consumer Price Index Classification System 消费物价指数分类法 7$E2/@f  
Consumer Price Index Report 《消费物价指数月报》 BV_a-\Sa=  
Consumer Price Index series 消费物价指数系列 #
d7)$ub  
consumer price inflation 消费物价上涨 zIX}[l4EW~  
Consumer Representative Action Fund 消费者集体诉讼基金 LIm$Wl1U  
consumer sentiment 消费意欲 S^_JC  
consumer spending 消费开支；消费支出 x`j_d:C~G  
consumption expenditure 消费开支 AmUe0CQ:k'  
consumption pattern 消费模式 K6PC&+x  
consumption product 消费产品 2n"*)3Qj  
consumption tax 消费税 X.r!q1_c  
contango 交易延期费；延期交割费；期货溢价 +'{:zN5m  
contingencies warrant 紧急拨款令；应急支款授权书 3RY|l?n>  
contingency 应急费用；意外开支准备金 2/a04qA#  
contingency allowance 应急准备金 7~Xu71^3s  
contingency sum 应急费用；意外开支准备金 C5W-B8>  
contingent assets 或有资产 OV0cr  
contingent debt 或有债权；待确定债务 :6HiP&<  
contingent interest 待确定的权益 z^SN#v$  
contingent liabilities 或有负债 Au\=ypK  
contingent profit 或有利润 {d{WMq$  
contingent right 或有的权利 $)WH^Ir~  
continue to hold a deposit 继续持有存款 'PxL^  
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 }K qw\]`  
continuing rent 连续租金 A
=@V LU4%  
continuing trustee 留任受托人 'RN"yMv7l  
continuous licensing system 长期持牌制度 }&'yt97+  
Continuous Net Settlement System [CNS System] 持续净额交收系统 3oNt]2w/'  
contra account 对销帐户 bN<
O<x1j  
contra flow 资金回流 ,sy/rV  
contra item 对销项目 Cys/1DkE  
contra transfer 对销转拨 g tSHy*3]  
contract 合约 g]TI8&tP!L  
contract for difference 差价合约 fitK2d   
contract for service 服务合约 [j
mAMF<F  
contract for settlement 平仓合约 iIC9rso"Q1  
contract note 成交单据 U iPVZ@?  
contract of copartnery 合伙合约 f/|a?n2\hm  
contract of indemnity 弥偿合约 }T^v7 LY  
contract of insurance 保险合约 h;mQ%9 Yd  
contract of reinsurance 再保险合约 rkER`  
contract price 合约价格 NEjBjLJZ  
contracting party 订约人；立约人；缔约国 QRn:=J%W W  
contractual agreement 合约协议 0[3tW[j  
contractual commitment 合约承担 Hr_x~n=w  
contractual joint venture 合约式联营企业 d&3I>E$UP  
contractual mutual fund 合约互惠基金 hKH Q!`&v  
contractual right 合约权利 A`mf 8'nTG  
contractual savings fund 合约储蓄基金 L2Qp6A6S  
contributed surplus 实缴资本盈余 b~N|DKj  
contribution 出资；供款；捐款；分担款项 55)ep  
contribution account 供款帐户 xDAA`G  
contribution to gross domestic product 在本地生产总值中所占比率 {U2|):  
contribution to investment 出资额 ]'z^Kt5S  
contribution to pension fund 退休金供款 fjzr8vU}C  
contributor 供款人；出资人；捐助人 22H=!.DJ  
contributory 分担人 S7\jR%pb  
contributory scheme 供款计划 M4$4D?  
contrived cessation of business 有预谋的停业 Kk"B501  
control 控制权；控制；管制 ,YuWz$aF{  
control of a company 公司的控制权；公司控股权 +HVG5l  
control of business 业务的控制权 wNlV_  
controlled company 受控制公司 H#d! `  
controller 控制人；控权人；会计长 w2mlqy2L  
controller of an authorized institution 认可机构控权人 1QdB`8in  
controlling company 控股公司 j4hUPL7  
controlling interest 控制权益；控股权益 YfYL?G  
controlling officer 管制人员 ~(L<uFU V  
controlling officer's report 管制人员报告 :X'U`jE  
controlling shareholder 控股股东；持有控股权的股东 )SO1P6  
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》 .LVOaxT  
conventional lending 传统放款；常规放款 -2mOgv  
conversion 兑换；换算；转换〔证券〕 F$pd]F!#  
conversion factor 换算因数 " kJWWR  
conversion of stock 公债的转换 `5aypJf1  
conversion rate 兑换率；换算率；转换价格〔证券〕 eWt>^]H~  
convertibility 可兑性；兑换性；自由兑换 ~O3uje_  
convertibility undertaking 兑换保证 A_$Mt~qKi^  
convertible 可兑换；可换股 W,eKQV<j  
convertible currency 可兑换货币 2QQYXJ^  
convertible debenture 可转换债权证 z4OR UQ  
convertible loan stock 可转换股的债权股额 - G2M;]Cn  
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 X+G*Q}5  
conveyance 转易；转易契；财产转让证书 Vu8-Cy>Q?  
conveyance of property 财产转让 >ww1
:Sn  
conveyance on sale 售卖转易契 rD)v%vvr&`  
conveyancing fee 业权转易费 ;|e 0{Jrz  
conveyancing scale charges 物业转易收费标准 I<o4l[--  
cooling-off period 冷静期 ~+NFWNgN  
co-owner 共同拥有人；分权共有人 'jO-e^qT  
co-partner 共同合伙人 u\\niCNA  
co-partnership 共同合伙 mJ#B<I'  
Copenhagen Stock Exchange 哥本哈根证券交易所 j~<iTLM  
core capital 核心资本 ;@UX7NA  
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons _-2n3py  
《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》 _|V+["IS  
Core Principles for Effective Banking Supervision [Basle Committee] V,%5 hl'&  
《有效监管银行业的主要原则》〔巴塞尔委员会〕 -O q=J;  
cornering “夹仓”；轧空；囤积居奇 29E@e]Y,`  
corporate borrower 借款公司；借款机构 o\Vt $  
corporate business 公司企业；公司业务 iZqFVr&JF  
Corporate Communications Department [Stock Exchange of Hong Kong Limited] o+WrIAR  
企业传讯部〔香港联合交易所有限公司〕 .Af)y_  
corporate customer 公司客户 YSUH*i/%  
corporate dealer 公司交易商 (~yJce  
Corporate Finance Division [Securities and Futures Commission] Bd]DhPhJ  
企业融资部〔证券及期货事务监察委员会〕 C=f(NpyD6  
Corporate Finance (D.T.C.) Limited 协联财务有限公司 NNrZb?  
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 IpVwnNj!}  
corporate governance 公司管治 [A/+tv  
corporate income tax 公司所得税
#1lS\!  
corporate investment adviser 公司投资顾问 ;eSf4_~  
corporate member 法团会员；公司会员〔香港联合交易所有限公司〕 h]z|OhG  
corporate plan 公司计划 {xx;zjt%}}  
corporate practice 执业法团 SNV+.xN  
corporate profits tax 公司利得税 gKH"f%lK  
corporate savings 公司储蓄 GHrT?zEX  
corporate service tax 公司服务税 OX`GN#yl  
corporate signature 法团的签名 xRZT
 
corporation 法团；公司 ~2qG"1[\  
corporation bond 公司债券 /hy!8c7  
corporation stock 公司股证；地方债券〔英国〕 !6`nN1A  
corporation tax 公司税 a5+v)F/=  
correction phase of stock market 股市调整期 [t\Mu}b  
Correctional Services Industries Suspense Account 惩教工业暂记帐 tTxo:+xg  
corrective affidavit 修正遗产申报誓章 #NxvLW/  
correspondent bank 代理银行 hA19:H=7R0  
Cosmos Finance Limited 宇宙财务有限公司 m!>'}z  
cost 成本；费用；价格 m9i
%U   
cost centre 成本中心 cB'4{R@e  
cost competitiveness 成本竞争力 F476"WF  
cost control 成本控制；成本管理 ^mb*w)-p?  
cost convention 原值成本法；成本惯例 w3hL.Z,kV  
cost effectiveness 成本效益；经济效益 G+yz8@  
cost efficiency 成本效率 ~_\2\6%1^n  
cost element 成本要素 @Bwl)G!|  
cost flow 成本流转 yKy)fn!  
cost input 投入资金 {.)~4.LhQM  
cost management information system 成本管理资料系统 T1TZ+\  
cost of an asset 资产成本 .-*nD8b  
cost of borrowing 借贷成本 ^]K)V  
cost of capital 资本成本；资金成本 Ss/="jC  
cost of installation 安装费 mq} #{  
cost of issue 招股费用；发行股份费用 <p8y'KAlc  
cost of living 生活费用 K\r=MkA.>  
cost of transmitting 传送费用 g9Qxf%}  
cost overrun 成本超支 _Dt TG<E  
cost price 成本价格 [vT,zM  
cost price structure 成本价格结构 N8Q{4c  
cost to the revenue 政府收入的损失；政府减少的收入 =!Cvu.~},  
cost-benefit analysis 成本效益分析 ]8z6gDp  
cost-benefit study 成本效益研究 4vJIO{m  
cost-book company 以成本帐原则组成的公司 +Uk.|@b=-V  
cost-effectiveness analysis 成本效益分析 U7'oI;C$e  
costing 成本计算；成本计算法 wBGxJ\+M  
costing and pricing policy 成本及定价政策 u _^=]K;  
costing exercise 成本计算工作 a"N_zGf2$  
costing review 成本检讨 Vp94mi#L}  
cost-of-living allowance 生活津贴 1T`"/*!  
cost-of-living index 生活指数；生活费用指数 q/zdd3a  
cost-plus pricing 成本加成定价法 1Tkdr2  
cost-push inflation 成本推动的通货膨胀 {.)D)8`<d  
cost-recovery basis 收回成本的原则 A
Yerz  
cost-related charges 依成本而定的收费 &^>r<~]  
cost-related fee 依成本而定的收费 QrA+W\=_`y  
co-surety 共同担保人 5qko`r@#  
co-trustee 共同受托人 8=Ht+Br  
cotton futures 期棉 \OB3gnR  
Council of SEHK 联交所理事会 6g&nnA  
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 
\Ki#"%S  
counterclaim 反申索 [K QZHIe  
counterfoil 联页〔收据〕；存根〔支票〕；票根 T!E LH!  
counter-guarantee 反担保 (9%%^s]uPT  
counter-inflationary policy 反通货膨胀政策 0:S)2"I58p  
countersignature 副署签名；连署签名 j+_75t`AZ  
country debt provisioning 债务国坏帐准备 Un+Jz ?Y  
country of beneficial ownership 实益拥有国 (\ %y)  
coupon 息票；赠券 JC3)G/m(03  
coupon rate 息票利率 (q7mzZY  
cover 保证金；承保范围；补仓 9)X<}*(qo  
cover note 临时保单 9_$Odc%]  
cover short position 补仓；填平空仓 `Nr7N#g+u  
coverage 保额；承保范围 Qgi:q  
covered call 备兑认购期权 "+_0idpF  
covered option 备兑期权 tx-bzLo\  
covered warrant 备兑认股权证 osI(g'Xb  
crash 狂泻；暴跌；崩溃 /y@i
aptC  
creation of new heads and subheads 开立新总目及分目 ,B!Qv3bn  
credit 信用；信贷；信用证；贷项 Ss}0.5Bq  
credit advice 贷项通知书 b@Cvs4  
credit agency 征信所；信用调查机关 8tk`1E8!j  
Credit Agricole Indosuez 东方汇理银行
HDxw2nz*R  
credit arrangement 信贷安排 _Fg
eE`X  
credit balance 贷方结余 djM=QafB:C  
credit card 信用卡 "yk%/:G+  
credit card scheme 信用卡计划 2 {0
VyLx  
Credit Commercial de France 法国商业银行 ,|/$
|$'  
Credit Committee 贷款委员会 omu&
:) g  
credit control 信贷管制 o~ed0>D-LS  
credit conversion factor 信贷换算因数 XjNu|H/  
credit easing 放宽信贷 8&bj7w,K  
credit exposure 信贷风险 .(ir2g  
credit facility 信贷安排；信贷融通；信用透支 >Fh@:M7z  
Credit Guarantee Scheme 信贷保证计划 }% *g\%L  
credit item 贷项 i&KODhMpP  
credit limit 信贷限额 a4YyELXe  
Credit Lyonnais 里昂信贷银行 ^(3k uF  
Credit Lyonnais Hongkong (Finance) Limited 香港里昂财务有限公司 zKr(Gt8  
credit rating 信贷评级 [x,&Gwa  
credit rating agency 信贷评级机构 K<(RVh  
Credit Review Committee [Hong Kong Monetary Authority] 信贷检讨委员会〔香港金融管理局〕 [OSUARm v  
credit risk 信贷风险 29oEkaX2o  
credit sale 赊销；赊售 !NtY4O/  
credit side 贷方 Y'9deX+  
credit squeeze 信贷紧缩；收紧信贷 \8ZNXCP  
credit to... 记入……帐目 -D(!B56_  
credit to be given against tax 税款抵免 PHkvt!
uH  
credit transfer 信贷转帐；信用转帐 "AVc^>  
credit union 储蓄互助社 !T)>q%@ai  
Credit Union League of Hong Kong 香港储蓄互助社协会 3[4]
G@  
creditor 债权人 P8f-&(  
creditor's petition 债权人的呈请书 mLSAi2Y  
creditworthiness 信誉；信用可靠程度 +l\Dp  
creeping inflation 爬行式通货膨胀；温和通货膨胀；渐升通胀 TPuzL(ws  
criminal bankruptcy 刑事破产 C'#:}]@E  
criminal bankruptcy order 刑事破产令 kLP^q+$u)!  
criminal bankruptcy petition 刑事破产呈请书 sBMHf9u  
criterion for credit 授信原则 ej `$-hBBV  
critical path analysis 关键路线分析法；要径分析法 ^8)d8?}  
cross rate 套价；套汇汇率；交叉汇率 *k -UQLJ  
cross-currency settlement risk 跨国货币结算风险 Z"u/8  
crossed cheque 划线支票 $9/r*@bu8d  
crossed trade 交叉买卖；交叉盘买卖 @,vSR
ns  
Cross-Harbour Tunnel Passage Tax 海底隧道使用税  T7`Jtqf  
cross-holding 相互持股；交叉持股 v.MWO]L  
cross-margining 跨市场保证金制度 >8so'7(  
cross-referencing system 相互参照系统 YuZnuI@m9  
cross-subsidization 互相资助；互相津贴 ]M/w];:  
Crown Agent 英联邦代办 :%gBcL9T  
crude activity rate 粗略经济活动率 _=b[b]Ec$s  
crude econometric model 粗略计量经济模式 RD^o&VXO  
culpable insider dealing 应受谴责的内幕交易 AF !_!qc;  
cum dividend 连股息 sXTO`W/  
cumulative appreciation 累积升值；累积增值 H{8\<E:V+}  
cumulative deficit 累积赤字；累积亏损 I5mS!m/X  
cumulative dividend 累积股息 9TLP(  
cumulative financial position 累积财政状况 l;
4F,iI  
cumulative realized investment 累积的已实现投资 qM)^]2_-  
currency 货币 /+iaw~={"  
currency adjustment factor 货币调整因子；币值调整因素 N*#SY$!y  
currency board arrangement “货币发行局”制度 G(>a LF  
Currency Board Operations Sub-Committee 货币发行委员会 827N?pU$)  
Currency Committee [Hong Kong Futures Exchange Limited] `Cc<K8s8  
货币委员会〔香港期货交易所有限公司〕 VQyDd~Za  
currency crisis 货币危机 uB BE!w_  
currency denomination 货币面值 \;]~K6=  
currency futures 货币期货；外汇期货 JG `QJ%  
currency futures contract 货币期货合约；外汇期货合约 PuWF:'w r  
currency in circulation 流通货币 j,Y=GjfGM  
currency matching 货币配对 W$W7U|Z9y+  
currency note 纸币；钞票 P&K~wP]  
currency option 货币期权 Rs dACP   
currency swap 货币掉期；货币互兑；货币互惠信贷 b3ZPlLx6  
currency warrant 货币认兑证；货币认股权证 ?^5x d1>E  
current account 往来帐户；支票户口；经常帐目 97lwPjq  
current assets 流动资产 :3k(=^%G!  
current domestic value 现行本地价格 JW$#~"@r  
current liabilities 流动负债 BmZd,}{  
current market price 当时市价；现时市价 [ 6M8a8C  
current price 当时价格；现时价格 L(L;z'3y  
current price series 当时物价计算数列 /CP1mn6H  
current year rules of assessment 当年度评税规则 :\ S3[(FV  
cushion 缓冲；缓冲时限〔债券〕 iH2|w  
cushion of liquid assets 流动资产缓冲额；速动资产缓冲额 E?V:dr  
custodian 保管人 ^>>
Naid  
custodian trustee 保管受托人 ?Gb 18m  
custody 保管 li'#< "R?'  
customer 客户 =8]'/b  
customer lending 客户贷款 wS4zAu  
customer statement 客户对数单；客户结单 F=cO=5Iz  
cut loss “斩仓”；减少损失 g#e"BBm=A  
cut margin “斩仓” 7Y-GbG.'  
cut-off date 截止日期 F~m tE8B:  
cut-throat competition 割喉式竞争；恶性竞争 wXP1tM8T  
cycle of activity 活动循环；商业循环 cla4%|kq3Y  
cyclical fluctuation 周期性波动 K
F.?b]  
cyclical inflation 周期性通货膨胀 ~o+u:]  
cyclical nature of the economy 经济的周期性情况 j=7]"%  
`'~|DG}a  
D.A.H. Private Bank Limited安新私人銀行有限公司 bAgKOfT  
Dah Sing Bank Limited大新銀行有限公司 _M?:N:e  
Dah Sing Finance Limited大新

顶 *w!H -*`  
P/27+5(|  
知识太多了 18Ty)7r'  
$ _ gMJ\{  
要慢慢看 w
J{M&n1H  
谢谢斑竹了