一些有用的会计术语C

C: K-u/q6ufK  
@ 1A_eF  
calendar year figure 历年数字 #+PbcL  
call 催缴通知；认购期权 *~uuCLv_  
call deposit 通知存款；活期存款 1W[(+TZ&s  
call loan 短期同业拆借；通知贷款 Q9>]@DrAx  
call margin 补仓；追加保证金 3@?YTez#  
call market 短期同业拆放市场 $@kw>2  
call money 短期同业拆借；活期贷款 F8Wq&X#r  
call option 认购期权；看涨期权 1[`<JCFClc  
call price 赎回价格；提前赎回价 c7IR06E  
call warrant 认购认股权证；回购认股权证 |u;PU`
^-z  
callable share 可收回股份；可兑付股份 %Ab_PAw  
called up share capital 已催缴股本 se HbwO3 b  
Canadian Dollar [CAD] 加拿大元 iGMONJRO  
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 gu[dw3L  
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 hY 2PV7"[;  
cancellation price 取消费  ]:fCyIE  
cap 上限 RAI&;"  
capital 资本；资金
:
Qo  
Capital Accord 《资本协定》 30E v"  
capital account 资本帐；非经常帐 34Khg  
capital account commitment balance 资本帐承担额结余 +yH~G9u(  
Capital Adequacy Directive [CAD] 《资本充足指引》 )>5k'1  
capital adequacy ratio [CAR] 资本充足比率 u/c3omY"#  
capital allowance 资本免税额 ]Hy PJ  
capital alteration 资本变更 ]/Qy1,  
capital and liabilities ratio 资本负债比率 MwqT`;lb  
capital and liquidity requirement 资本与流动资金的规定 a[g|APZz  
capital appreciation 资本增值 CZRo{2!?U  
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〕 \Egc5{   
capital assets 资本资产 f {Z%:H  
capital at risk 风险资本 ja- ~`  
capital base 资本基础；资金基础 b_Jq=Gk`  
capital charges 资本支出；资本费用 +|YZEC  
capital commitment 资本承担 Q5n :f+  
capital contribution certificate 出资证明书 TF-Ty  
capital convergence 划一资本充足比率 So.P @CCd  
capital cost 资本成本；建设成本；建设费用 mS}x2&  
capital cover 资本保证 `j}d=zZ  
capital deficit 资本亏绌；资本赤字 b|o!&9Yyr  
capital divided into shares 资本分成股份 !o':\hex6  
capital element 资本因素；资本部分 !gfhEzY  
capital equipment 资本设备 _C,@eu"9V  
capital expenditure 资本开支；非经常开支 f\U&M,L\'  
capital expenses 资本费用 @[lc0_b  
capital financing 筹集资本；以非经常收入支付非经常开支的结算 7O{O')o!  
capital flow 资金流量 89#0vG7m  
capital formation 资本形成；集资 =e8L7_;  
capital formation figure 资本组合数字 n o+tVm|  
capital fund 资本基金 )2Ru!l#  
capital gain 资本增益；资本增值 S} Cp&}G{P  
capital gains tax 资本增值税 R 0HVLQI  
capital goods 资本财货；资本货物 hUvuq,LH_  
capital grant 非经常补助金；非经常拨款；建设补助金 3;S`
<  
capital grant cycle 建设补助金周期 M6iO8vY  
capital injection 注入资本；注资 yL x .#kx6  
capital input 投入资本 \R\@t]>Y  
capital intensity 资本密集度 L2.`1Aag  
capital intensive 资本密集 D#Yx,`Ui  
capital investment 资本投资 Ij}F<ZgZG  
Capital Investment Fund 资本投资基金 (e3Gs+;  
capital loss 资本损失 T) tZU?  
capital maintenance 资本保值；资本保留 ;GFB@I@  
capital market 资本市场；资金市场 )(Mr f{  
capital market instrument 资本市场票据 )1nCw  
capital money 资本款项 #3yw   
capital money subject to a trust 信托财产资本 &_/%2qs  
capital movement 资本流动 "=\_++  
capital nature 资本性质 6eYf2sZ;J  
capital outlay 资本支出 =l2Dm  
capital portion 资本部分 _c ]3nzIr  
capital profit 资本利润 66@3$P%1p  
capital project 基本工程项目；非经常开支项目 K}E7|gdG  
capital receipt 资本收入 h<'5q&y  
capital redemption 资本赎回 Oqpl2Y"/  
capital redemption business 资本赎回业务 R
=9~*9  
capital redemption contract 资本赎回合约 u@_!mjXQ  
capital redemption reserve 资本赎回储备 {_XrZ(y/  
capital reduction 资本减缩；减资 o;4e)tK  
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] ~@uY?jr  
股本削减计划〔香港联合交易所有限公司〕 k3>ur>aW  
capital repayment 偿还资本 $W {yK+N  
capital reserve 资本储备；后备资本 +}1hU :qW  
capital revenue 资本收益；非经常收入 AOlt,MNpQ  
capital spending 资本开支；资本支出；非经常开支 f./m7TZ  
capital stock 股本 omv6_DdZ  
capital stock subscription 认缴股本；认购股本 hQ}7Z&O  
capital subsidy 建设津贴；基本建设津贴 CnSX  
capital subvention 非经常资助金 Xvj=*wg\Y  
capital sum 资本额 q bZ,K@0  
capital tax 资本税 ?(/j<,m^  
capital transfer tax 资本转移税 0YpiHoM  
capital turnover 资本周转率 Yl&tkSw46  
capital value 资本价值 FfxX
)p1t  
capital works project 基本工程项目 SQt|(r)  
Capital Works Reserve Fund 基本工程储备基金 wL-ydMIx  
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 7}'A)C>J;  
capitalization 资本化；资本总额 od}EM_  
capitalization of interest 利息化作本金 vf'cx:m  
capitalized interest 化作本金的利息 OVUs]uK
 
capitalized loan 转作资本的贷款 Xm8Z+}i  
capitalized value 资本还原值；资本化价值 I51oG:6fR?  
capitation grant 按人计算的补助金 J(EaE2  
captive insurance business 专属自保保险业务 X(y  
car insurance 汽车保险 \%Ah^U)gS  
Caribbean Development Bank 加勒比开发银行 =qp}p'BYe  
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] lQdnL.w$.4  
意大利嘉利堡银行 6/mkJj+"  
cartel 同业联盟；卡特尔 |ON&._`LH  
cartelized rates system 联营式利率制度 -4?xwz9o$7  
cash 现金；现款 O| 1f^_S/  
cash accounting system 现金会计制度 xdL/0 N3  
cash acquisition 以现金投资所得的资产 50`iCD  
cash allowance 现金津贴 EO].qN-8  
cash assets 现金资产 P('t6MVlT  
cash at bank 银行现金；银行存款 "s>fV9YyZ  
cash balance 现金结余 2fzKdkJhe  
cash basis 现金收付制；收付实现制 %R5Com  
cash basis accounting 现金收付制会计；收付实现制会计 fys5-1@-p  
cash bonus 现金红利 y^X\^Kq  
cash book 现金出纳帐；现金簿 XJmFJafQD  
cash client 现金客户 &gA6+b'  
cash commission rebate 现金回佣 29Z!p2{hk  
cash compensation 现金补偿 T,WKoB  
cash contribution 现金承担额；现金分担额 MjQ[^%lfL  
cash cost 直接费用；现金成本 N4a`8dS|  
cash coupon 现金礼券 Z#4JA/c!  
cash credit 现金信贷 r*6"'W>c6  
cash deficit 现金赤字 ;V(H7 ZM  
cash deposit and withdrawal 现金收支 ){+[$@9  
cash disbursement journal 现金支出日记簿 a IpPL8a  
cash disbursement slip 现金支出传票；现金支出单 'T)Or,d  
cash flow 现金流量；银根 m%oGzx+  
cash flow lending 流动现金放款；无抵押融资 2#AeN6\@  
cash flow statement 现金流量表；现金流动表 7`blGzP_  
cash flow surplus 现金流量盈余 }iua] 4|  
cash in hand 库存现金；手头现金 :F7k
{~  
cash in till 备用现金 NV}RRs  
cash in transit 运送中现金；在运现金 =de<WoKnu2  
cash input 投入现金 +z:CZ(fb  
cash input figure 现金投入数字 b|sc'eP#?  
cash limit 现金支出限额；现金限额 O->_/_  
cash margin 现金保证金 (ve+,H6w\  
cash market 现货市场；现金交易市场 (]3ERPn#y  
cash offer 现金要约；现金补偿额 Hs"% S  
cash payment 现金付款；现金支付 (px*R~}  
cash position 现金头寸 Sc&)~h}YF  
cash price 现金价格 1z~k1usRK  
cash receipts journal 现金收入日记簿 &GdL 9!hH  
cash receiving slip 现金收入传票；现金收入单 r]k*7PK  
cash settlement 现金结算 B*?ZE4`  
cash surplus 现金盈余
Hva2j<h  
cash with order 订货付现；凭票即付 &l.x:eD  
cashier's order 银行本票 /[a|DUoHO  
cashier's order outstanding 未承兑的银行本票 n}< ir!ZTO  
cash-limited subhead 有现金支出限额的分目 y#S1c)vU  
cash-sweep 现金彩票活动 M!N` Orz  
casual client “散客”；“散户” 4 ,p#:!  
CCASS Depository 中央结算系统证券存管处 eM?rc55|  
CCIC Finance Limited 中芝兴业财务有限公司 ta&Q4v&-  
cedant 分出者 N9i}p^F<_  
ceding company 分出公司 5%<TF.;-J  
ceding insurer 分出保险人 7$(_j<o`  
ceiling 上限 'FShNY5  
ceiling price 最高限价 t|;%DA)fjw  
central bank 中央银行 j\2]M  
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 |EF>Y9   
central banking 中央银行业务 b/}'Vf[  
central banking function 中央银行职能 <9ma(PFa  
Central Clearing and Custodian System 中央结算及托管系统 )K{o<m~WAo  
Central Clearing and Depository System 中央结算及存管系统 ;#3ekl{-g  
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 uuu\f*<  
central clearing house 中央结算所 IWAj Mwo  
central clearing system 中央结算制度；集体交收系统 7{n\yl?  
central custody system 中央托管系统 f;.SSiT  
central depository 中央存管处 )fNGB]%  
central depository system 中央证券存管制度 q}>M& *  
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 L)q`D2|'  
central rate 中央汇率；中心汇率 Uh|TDuM  
Central Registration Hong Kong Limited 香港中央证券登记有限公司 ]{YN{
 
Central Tender Board 中央投标委员会 C@%iQ]=  
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统；世达结算系统 jEUx q%BH  
centralized budgetary and payments system 集中预算及支付制度 Ns'FH(:  
centred 12-month moving average 十二个月定位移动平均数 l<:`~\#  
certificate of approval 批准证明书 "E.\6sC  
certificate of beneficial entitlement to property 资产权益证书 saatU;V  
certificate of compliance 合格证明书；合约完成证明书 K<c2P
Fo)Q  
certificate of deposit [CD] 存款证 ^~^mR#<P$  
certificate of exemption from estate duty 豁免遗产税证明书 %VzYqj_P"  
certificate of incorporation 公司注册证书；法团注册证书 \WWG>OUh.U  
certificate of incorporation of registered trustees 注册受托人法团证书 :I2H&,JT  
certificate of indebtedness [CI] 负债证明书 YMi/uy  
certificate of insurance 保险证书 T3=(`  
certificate of interest 权益证明书；息票 F4Rr26M  
certificate of means 资产证明书 );=Q] >  
certificate of participation 参与证明书 sNL+
F  
certificate of payment of profits tax 缴付利得税证明书 4 GUA&qs  
certificate of preference 特惠税证 V {p*z  
certificate of rateable value 应课差饷租值证明书 x@htx?  
certificate of registration 登记证书；注册证明书 c8T/4hU MN  
certificate of satisfaction 清偿证明书 Truc[A.2Z  
certificate of transfer 转让证明书 Zw+=ng.q?  
certificate to bearer 不记名证明书 8pqs?L@W  
certification 核证 Gc wt7~  
certification fee 核证费 9+}cE**=d  
certified cheque 经银行证明可兑现的支票 ri:,q/-  
certified public accountant [CPA] 执业会计师 '}_=kp'X  
certified statement 经证明的报表 )&>L !,z  
cessation of business 停业 X1Qr_o-BR  
cession 分保 L/~D<V  
C.F. Finance Company Limited 浙一财务有限公司 mIvnz{_d  
chance 机会；中彩机会 mxgqS
=`  
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 7m\vRMK  
change of domicile 迁册 -!l^]MU  
change to estimates 修订预算 JRq3>P  
change to the approved estimates of expenditure 核准开支预算的变动 >zQNHSi  
charge 费用；押记；抵押 C ck#Y  
charge number 税单号码 Y.7}  
charge on assets 资产的征税 n[|6khOL-  
charge upon general revenue 从政府一般收入中拨款支付 Y,'%7u  
chargeable 可予征收；应课税的 E${J  
chargeable agreement for sale 可予征收印花税的买卖协议 n!ZMTcK8  
chargeable income 应课税入息
mB~~_]M N  
chargeable normal trading receipt 应课税的一般营业收入 ^
ESUMXb  
chargeable profit 应课税利润 `g--QR  
chargeable to tax 应课税 \6{LR&  
charged to... 记入……帐目 .@@an;C  
chargee 承押记人 $%Z3;:<Uf-  
charge-holder 受押人 $%=G[/i'  
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 / $_M@>  
charging order 押记令 JRXRi*@  
chargor's right 押记人的权利 YGETMIT(  
charitable donation 慈善捐款 H37QgApB  
charitable trust 慈善信托 9:Si] Pp+S  
charity property 慈善财产 e9 *lixh  
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 "CBRPp
 
charter 章程；特许权 #BsW  
charter of incorporation 成立章程 6x/s|RWL1  
chartered accountant 特许会计师 }-74f  
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 aZ6'|S;  
Chartered Institute of Public Finance and Accountancy [United Kingdom] <6/= y1QC)  
特许公共财政及会计学会〔英国〕 0'`S,  
charterer 承租人 Ps3~{zH`  
Chase Manhattan Asia Limited 美国大通亚洲有限公司 `Ug tvo  
Chase Manhattan Bank 美国大通银行 g8RPHjvZ  
chattels 实产 W!91tzs:  
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 uaaf9SL?  
Che Hsing Finance Company Limited 浙兴财务有限公司 ?_%u)S*g  
check-and-balance system 制约平衡制度 ya.n'X14  
Chekiang First Bank Limited 浙江第一银行 QjJfE<h  
cheque 支票 Z5$fE7ba+  
Chiao Yue Finance Company Limited 侨裕财务有限公司 *}w+68eO  
Chiba Bank, Ltd. 千叶银行 LL.x11o3  
Chicago Board of Options Exchange 芝加哥期权交易所 pw\P<9e=  
Chicago Board of Trade 芝加哥交易所 f0DK>L  
Chicago Mercantile Exchange 芝加哥商品交易所 }RIU8=P  
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 wx*1*KZ  
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 <!F3s`7~  
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 JaI Kjn  
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 !p',Za  
child allowance 子女免税额 7\X$7  
China & South Sea Bank Limited 中南银行 &?y7I Pp  
China Affairs Committee [Hong Kong Futures Exchange Limited] RkA8  
中国事务委员会〔香港期货交易所有限公司〕 +P
)ys#=  
China concept stock 中国概念股 {~'H  
China Construction Bank 中国建设银行 u h)o  
China Development Division [Stock Exchange of Hong Kong Limited] CW p#^1F  
中国发展科〔香港联合交易所有限公司〕 k3>YBf`fC  
China Economic News 《中国经济新闻》 W:vr@e6  
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 [9AM\n>g  
China State Bank Limited 国华商业银行 F?BS717qS%  
Chinatrust Commercial Bank, Limited 中国信托商业银行 <( EyXV  
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 6e.[,-eU  
Chinese Bankers Club, Hong Kong 香港银行华员会 UFw](%=&M  
Chinese Banks' Association 香港华商银行公会 bq NP#C  
Chinese Gold and Silver Exchange Society 金银业贸易场 U*\17YU6h  
Chinese New Year bonus 年奖；年终花红 YG`?o  
chit fund 银会 D"^'.DL@wG  
Chiyu Banking Corporation Limited 集友银行有限公司 KP{3iUqvO  
Chiyu Finance Company Limited 集友财务有限公司 y3JMbl[S0  
Cho Hung Finance Limited 朝兴金融有限公司 I]9C_  
choses in action 无形动产；据法权产 \f%.n]>  
chronological book 序时帐簿 8EI:(NE*J  
Chubu Securities Finance Company 中部证券金融公司 >g}G}=R~3  
Chung Khiaw Bank Limited 崇侨银行 6pp$-uS  
Chung Nan Finance Company Limited 中南财务有限公司 RV;!05^<  
Chuo Trust & Banking Co., Ltd. 中央信托银行 :$%>4+l  
Chuo Trust Asia Limited 中央信托亚洲有限公司 Qnt5HSSt  
Citibank, N.A. 万国宝通银行 pRrHuLj^  
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 ! %Ny0JkO  
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务（香港）有限公司 ?aWx(dVQ  
Citicorp International Limited 万国宝通国际有限公司 gCJIIzl%Bh  
civil debt 民事债项 hqDqt"dKz  
Civil Service Pension Reserve Fund 公务员退休金储备基金 9:8|)a(1  
claim 申索；索偿；债权 R5(T([w'  
claim equalization fund 申索平衡基金 [E|uY]DR  
claim for refund of property tax 申请发还物业税 [Y8S[YY  
claim of debt 债权申索 q7_+}"i  
claim on bank 对银行的债权 0BK5qz  
claim to dividend 摊还债款申索 ?JXa~.dA  
claimant 申索人；索偿人 UQPU"F7.  
claims statistics 申索统计数字 g)1X&>  
class of insurance business 保险业务类别 dYF=c  
class of property 财产类别 %u!b& 5]e  
claw-back 递减率 !MV@) (.  
clearance cost 清拆成本 W5 ec  
clearing 结算；票据交换；清算 suVmg-d  
clearing account 结算帐户 FFvCi@oT  
clearing and settlement system 结算和交收系统 NBOCt)C;H  
clearing balance 结算差额 r4Q|5kT*i  
clearing bank 结算银行 S|AjL Ng#  
clearing cheque 交换支票 O|'1B>X  
clearing house 结算所；票据交换所 Ll}yJ#3,  
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 K 1W].(-@4  
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 !20XsO  
clearing member 结算会员 76@qHTh}  
Clearing Members' Fund 结算会员基金 H=~9CJ+tc  
clearing participant 结算参与者 f~ U.a.Fb  
clearing rebate 结算费用的回佣 >5ChcefH  
Clearing Rules [SEHK Options Clearing House Limited] s&Yi 6:J  
《结算规则》〔联交所期权结算所有限公司〕 #ekM"p  
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 L0"~[zB]N  
Clerk to the Board of Review 税务上诉委员会书记 27#5y_ `  
client 客户；委托人；当事人 D$q'FZH  
client agreement 客户协议 RN9;kB)c  
client confidentiality 客户保密的责任 :
L:&t,X  
client money 客户款项 fY W|p<Q0  
client statement 客户结单 4XJiIa?  
clients fund 客户资金 OH'ea5xq  
close 结算；收市；收盘 @~:8ye  
close a position 平仓；轧平头寸 mYv(R!37'  
close company 股份不公开的公司 C5X(U:  
close higher 收市时价位较高 /nQ`&q  
close lower 收市时价位较低 q.V-LXM  
close mixed 收市时荣辱互见 {y-^~Q"z  
close of exchange 交易所停市 rRb+_]Lg  
close of financial year 财政年度终结 (.23rVvnT@  
close out 平仓 j.|U=)E  
close out a long position 平长仓 @S3f:s0~D
 
close out a short position 平空仓 Yj3I5RG  
close steady 收市时价格稳定 XKU=oI0\j  
close the gap 弥补差距 6QZp@  
closed position 平仓 ^}$O|t  
closed-end investment corporation 股份固定的投资公司 &c%Y<1e`%  
close-out price 抛售价格 0XU}B\'<  
closing account 决算帐户 n}nEcXb  
closing balance 期终结余；收市结余 ,wj"! o#  
closing price 收市价；收盘价 Qa4MZj;$K  
closing quotation 收市价；收市行情 EgM*d)X  
closing rate 收市汇价；收盘汇率 JL^2l$up  
closing transaction 平仓交易 ',=g;  
clothing levy 成衣税 iiC!|`k"  
club deposit 零存整付存款 ))T>jh  
Code of Aid 《资助则例》 WAPhv-6  
Code of Banking Practice 《银行营运守则》 $x
gBKD  
Code of Best Practice [Stock Exchange of Hong Kong Limited] \'v(Xp6  
《最佳应用守则》〔香港联合交易所有限公司〕 wCKj7y[
 
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〕 {/8
Q)2*>0  
Code of Conduct for Persons Registered with the Securities and Futures Commission {
eT.SO  
《证券及期货事务监察委员会注册人操守准则》 I'!/[\_  
code of practice 实务守则；经营守则；执业守则 MaY682}|y  
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 k%81f'H  
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 '7)"  
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 mUP.rb6  
Code on Pooled Retirement Funds 《集资退休基金守则》 `V!>J1x  
Code on Share Repurchases [Share Repurchase Code] :d,^I@]  
《公司购回本身股份守则》〔《股份购回守则》〕 ajH"Jy3A  
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 
N#z~  
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 } cNW^4F  
co-debtor 共同债务人 ~Y!kB:D5;~  
co-financing scheme 共同融资计划 +OHGn;C  
cognizance 证明令 U1R4x!ym4  
coin 硬币 E6MA?Ax&=  
coin replacement programme 硬币取缔计划 TnH\O$  
coin set 套装硬币 SNpi=K!yn  
coinage 硬币 wdas1  
Coinage Security Fund 硬币发行基金 3H
C  
cold call 主动与准客户接触 CA s>AXbs  
collapse in prices 价格下泻；价格下挫；价格暴跌 ;H0{CkH  
collateral 抵押品 ko\):DN  
collateral bond 担保债券 5Av=3[kh"%  
collateral loan 抵押贷款 F"jt&9jg  
collateral security 附属抵押品 @{HrJ/4%:&  
collection 征收；收取 A%bCMP  
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 +9A\HQ|22  
collection of betting duty 收取博彩税 obH;g*  
Collection Office [Inland Revenue Department] 收税处〔税务局〕 47>>4_Hz  
collective consumption 集体消费 DXR:1w[^  
Collector 收税主任 ~$,qgf  
Collector of Rates 差饷征收官 4'>1HW  
Collector of Stamp Revenue 印花税署署长 _lxco=qd=%  
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 j?i#L}.I  
combined surplus 合并盈余 S?0$?w?  
combined visible and invisible trade account 有形及无形贸易合并帐目 l.=p8-/$'7  
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 ,. EBOUW^  
commemoration coin 具纪念性的硬币 au@a8MP  
commencement of winding-up 清盘开始 lCT{v@pp  
commerce and industry sub-index 工商分类指数 /
Lf6WMit  
commercial activity 商业活动 n# 7Pr/*0  
commercial bank 商业银行 |NFZ(6vNh  
Commercial Bank Act of Norway 《挪威商业银行法》 Ctu?o+^;z  
Commercial Banks Law 《商业银行法》 YK#fa2ng  
commercial borrowing 商业借款 D
l\`  
Commercial Code of Japan 《日本商法》 b1?xeG#  
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 =d`5f@'rl  
commercial invoice 商业发票 t*S." q  
commercial letter of credit 商业信用证 hGTV;eU  
commercial loan 商业贷款；商业放款 *C

|  
commercial paper 商业票据 ^s:y/Kd  
commercial paper market 商业票据市场 ]+Ixi o  
commercial registry 商业登记处 KLWDo%%u  
commercial return 商业回报  $)~   
commercial sale 商业销售 ef"?|sn  
commercialization 商品化 Dt}rR[yJ  
commercially viable 具商业利益；有利可图 _=XX~^I,  
Commerzbank AG 西德商业银行 6dqsFns}e  
commission 佣金；委员会 cntco@  
Commission des Operations de Bourse of France 法国证券事务监察委员会 H*I4xT@  
commission house 佣金行；代办行 G;iEo4\?  
commission payable 须付的佣金 y'C-[nk  
commission rebate 佣金回扣 [U{UW4  
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 
&:#h$`4  
Commissioner of Banking 银行监理专员〔银监专员〕 =6nD sibf  
Commissioner of Estate Duty 遗产税署署长 5jcte< 5I_  
Commissioner of Inland Revenue 税务局局长 S=|@L<O  
Commissioner of Insurance 保险业监理专员 L@Nu/(pB=  
Commissioner of Rating and Valuation 差饷物业估价署署长 LRb,VD:/Y  
commitment 承担；已承担的开支；承担额；承担项目 4_?7&G0(  
commitment fee 承诺费 'fd1Pj9~$  
Committee of the Hong Kong Association of Banks 香港银行公会委员会 {p<Zbm.  
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 AONDx3[   
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 G=9d&
N  
Committee on Payment System [Hong Kong Monetary Authority] a:STQk V  
支付系统委员会〔香港金融管理局〕 |AZ
W9  
Committee on Unit Trusts [Securities and Futures Commission] mh/n.*E7  
单位信托委员会〔证券及期货事务监察委员会〕 4Ft1@  
Commodities Dealers' Deposit Fund 商品交易商按金基金  Ukz;0q  
Commodities Trading Commission 商品交易事务监察委员会 u'~;Y.@i'  
commodity 商品 5`+5{p  
commodity classification 商品分类法 ~%k?L4%  
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 ~p1EF;4#  
commodity dealer 商品交易商 X@2-*so<
 
commodity exchange 商品交易所
J;Rv ~<7  
Commodity Exchange Compensation Fund 商品交易所赔偿基金 S::=85[>z  
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 \E1U@6a  
commodity flow method 商品流动法；商品流通法 ,L> ar)B  
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 7;:#;YSha  
commodity futures contract 商品期货合约 ,T,:-E  
commodity market 商品市场 p*QKK@C  
commodity tax 商品税 <[ Xw)/#  
commodity trading adviser 商品交易顾问 A#wEuX=[  
commodity trading adviser's representative 商品交易顾问代表 I3
b"|%  
commodity trading advisory contract 商品交易顾问合约 3INI?y}t  
commodity warrant 商品期权证 xl9aV\
W  
commodity-based investment 以商品为基础的投资 K,ej%Vtz  
common fund 共同基金 sy* y\5yJ  
common property 分权共有财产
\K2*Q&>  
common share 普通股 uzOYVN$t  
common stock 普通股 D
h|w^Q  
Commonwealth Bank of Australia 澳洲联邦银行 qQ[b VD\*  
Commonwealth Development Corporation 英联邦发展公司 3Hi+Z}8  
Commonwealth Finance Ministers Conference 英联邦财长会议 I<oL}f  
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 C)-^<  
Commonwealth income tax 英联邦入息税 Ut@RGg+f8  
Commonwealth Preference 英联邦特惠制 >H][.@LyR  
communal property 公有财产；公有产业 \*T"M*;  
communication expenses 通讯费用 OR6ML-|  
Community Preference 欧共体特惠制 jyS=!ydn+  
commutation of pension 退休金的折算 fK}h"iH+K  
commuted gratuity 折算酬金 ChrY"  
commuted pension gratuity 经折算的退休酬金 OTWkUB{  
Companies Act [United Kingdom] 《公司法令》〔英国〕 KxGX\   
Companies Handbook 《上市公司手册》 {2d_"lHBt  
companies inspector 公司检查员 vT^Sk;E  
Companies Liquidation Account 公司清盘帐户 Sb2v_o  
Companies Ordinance: Information to be Included in a Rights Issue Prospectus +xv!$gJEj  
《公司条例：供股章程须载有的资料》 z`Wt%
tL(  
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》 :fcM:w&  
Companies Registration Officer 公司注册主任 c,EBF\r8*  
Companies Registry 公司注册处 \/`?  
Companies Registry Trading Fund 公司注册处营运基金 UKd'+R]  
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 2.uA|~qH  
Company Formation and Enforcement Division [Companies Registry] 1k8x%5p  
公司成立及条例执行部〔公司注册处〕 Pz_Oe,{.I  
company in which the public are substantially interested 由公众拥有相当权益的公司 /lhz],w  
company limited by guarantee 担保有限公司 }Rvm &?~O  
company limited by shares 股份有限公司 sfT+i;p  
company register 公司登记册 ,:n| ?7  
company registration fee 公司注册费 j-@kW'K  
company with limited liability 有限法律责任的公司 +>^7vq-\'  
company's memorandum 公司组织章程 ]w).8=I  
company's reserve 公司储备 <z+:j!~  
comparative advantage 比较优势；比较利益 -F/st  
compensation 补偿金；赔偿 BcWcdr+}9  
Compensation Committee [Stock Exchange of Hong Kong Limited] `bI)<B  
赔偿委员会〔香港联合交易所有限公司〕 `1` f*d v  
compensation from insurance 保险赔偿 <Cpp?DW_  
compensation fund 赔偿基金 YB))S!;Ok  
compensation fund levy 赔偿基金征费 ^WYQ]@rh3  
compensation rate 补偿率 QWnndI_4p  
Compensation Review Committee 赔偿检讨委员会 qZk'tRv  
compensation scheme 赔偿计划 fG L
G$b  
compensation trade 补偿贸易 @~ Dh'w2q  
compensation value 补偿值 c~,23wP1  
compensatory payment 补偿付款 U'( sn  
competition and pricing strategy 竞争与定价策略 b8KsR=]4I  
competitive edge 竞争优势 c{#yx_)V&  
competitive price 具竞争力的价格 \0;(VLN'U  
competitive tender 竞争性投标 )+y G+  
Compliance Committee [Stock Exchange of Hong Kong Limited] 8;P2A\X  
监察委员会〔香港联合交易所有限公司〕 i%Z2wP.o  
component of expenditure 开支组成部分 ;^u*hZN[Up  
Composite Consumer Price Index 综合消费物价指数 q z&+=d@  
composite index 综合指数 u+9<&)X0  
composite rating 综合评级 bUy,5gk-  
composite return form 综合报税表 )emOKS  
Composite Securities and Futures Bill 《证券及期货综合条例草案》 t@oK~ Nr  
composite tax return 综合报税表 `iKj
 
composition 组合成分；债务重整协议 * A|-KKo\  
composition of earnings 收益组合成分 W`rNBfG>  
compound increase 复合增加率；复合增长率 oP?YA-#nc  
compound interest 复利 OKOu`Hz@  
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 yoe}
$f4  
comprador note 买办票据 imL_lw^?  
comprador order 买办付款令票 b;mSQ4+  
comprehensive income tax 综合所得税 mg:!4O$K  
comptroller 审计主任 iTo k[uJ}  
compulsory liquidation 强制清盘 `s#Hq\C  
compulsory winding-up 强制清盘 m`?MV\^  
computation 计算；计算表 A~(l{g  
computational procedure 计算方法 2(!fg4#+  
computer audit programme 电脑审计程序；电脑核数程序 KU9Z"9#  
concentrated position 集中持仓量 Rf %HIAVE  
concentration risk 资金集中风险；集中融资风险 hjx)D  
concept stock 概念股 NtGn88='{  
concession 特许权；宽减措施；优惠 cS.i  
concession contract 特许经营权合约 E4.SF|=x  
concessionary rate 优惠率 Bvjl-$m!v  
concordat 协定；契约；国际监管条约 F
51.N{'  
condition 条件 C_fY %O  
conditional endorsement 附有条件的背书
V,v[y\  
conditional offer 有条件要约 f7de'^t9  
conditional sale agreement 有条件售卖协议 (n{wg(R  
conditions of tender 投标章程 pI[ZBoR~  
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》 \kamcA  
conduct of business standard 业务操守准则 )U<Y0bZA!
 
Confidentiality Understandings 保密谅解文件 `D5HC  
confirmation letter 确认书 I3S9Us-\  
confirmation of mail transfer 信汇证明书 ?NNn:tiD  
Confirmation of Payment 已缴税证明书 ~3h-jK?
 
confirmed letter of credit 保兑信用证 pY8q=Kl  
confirming bank 保兑银行 JWP*>\P  
confiscation order 没收令 V:NI4dv/R  
connected transaction 关连交易 X
J0{  
consensus capitalism 共识资本主义 FE7)E.U  
conservative investor 保守投资者 rEZ8
eeB[3  
consideration 代价；对价；约因 5 LP?Ij  
consideration issue [listing method] 代价发行〔上市方式〕 m#H3:-h,  
consideration other than cash 现金以外的代价 Ei>m0 ~<\  
consignee 收货人；代售人 C_:k8?  
consignment 托运；寄售 xvLn'8H.  
consignor 付货人；托运人；寄售人 HG>j5  
consolidated account 综合帐目 wmr-}Y!9u%  
consolidated account expenditure 综合帐目开支 4b]a&_-}  
consolidated balance sheet 综合资产负债表 %~|HFYd  
consolidated cash deficit 综合现金赤字 "%2xR[NF  
consolidated cash surplus 综合现金盈余 SU_SU".  
consolidated enterprises sectorial index 综合企业分类指数 ~q0*"\Ff  
consolidated net earnings 综合净收益；综合净盈利 `Kl`VP=c  
consolidated net profit 综合净利润；综合纯利 a@d=>CT$  
consolidated policy 综合保单 .4.pJbOg  
consolidated price 综合价格 ({}(qm  
consolidated profit and loss account 综合损益帐；综合损益表 ewsKH\#  
consolidated public sector expenditure 公营部门综合开支 @MR?6n*k  
consolidated revenue account 综合收入帐 !hxIlVd
{  
consolidated shareholders' fund 综合股东资金 X*oMFQgP  
consolidation of shares 股份合并
*DI)?  
consolidation period 巩固期；“牛皮靠稳”阶段；大涨后的调整期 (LAXM x  
consortium company 财团公司 2i#Sn'1  
consortium loan 银团贷款 (kBP(2V  
constant dollar figure 固定币值 ?|;yVew
 
constant market price 固定市价 5-u=o)>  
constant price 固定价格 72TI  
constant price series 固定物价计算数列 3+7^uR$/I4  
constant rate 固定比率 w]j+9-._  
constituent stock 成分股 H%f:K2  
constitution 章程；组织章程 CENVp"C/`  
construction output 建造产出量 ^>4
o$}  
constructive trust 法律构定信托 OvL\u{(<F  
consultant accountant 顾问会计师 %rKK[  
consultant's fee 顾问费 %5Kq^]q;Y  
Consultation Paper on Proposed Regulation on Share Margin Financing v*hRz;  
《监管股票按贷财务的建议谘询文件》 c/W=$
3  
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability RWq{Ff}Hk  
《有关联交所检讨董事资格的程序的谘询文件》 /G{_7cb  
consumer behaviour 消费者行为 JwnAW}=  
Consumer Council 消费者委员会 f6<g3Q7Mu  
consumer credit financing operation 消费者信贷业务 U4?(A@z9^  
consumer demand 消费者需求 4_M>OD/"  
consumer durables 耐用消费品 /BKe+]dS*  
consumer expenditure 消费开支 7J$b$P0}  
consumer goods 消费品 fg%&N2/(.B  
consumer market 消费市场 _,h@:Xij  
consumer price 消费物价 =(AtfW^H  
Consumer Price Index [CPI] 消费物价指数 n_K~vD  
Consumer Price Index (A) 甲类消费物价指数 V)o,1  
Consumer Price Index (B) 乙类消费物价指数   \J^  
Consumer Price Index Classification System 消费物价指数分类法 2+8#H.  
Consumer Price Index Report 《消费物价指数月报》 y9Y1PH7G  
Consumer Price Index series 消费物价指数系列 ]bCq=6ZKR  
consumer price inflation 消费物价上涨
d~tuk4F  
Consumer Representative Action Fund 消费者集体诉讼基金 l":c  
consumer sentiment 消费意欲 )bOBQbj  
consumer spending 消费开支；消费支出 5R MS(  
consumption expenditure 消费开支 $e%2t^ i.g  
consumption pattern 消费模式 2R-A@UE2  
consumption product 消费产品 $.6K!x{(  
consumption tax 消费税 ihL/n  
contango 交易延期费；延期交割费；期货溢价 05\dl  
contingencies warrant 紧急拨款令；应急支款授权书 TrVWv  
contingency 应急费用；意外开支准备金 ~IVd vm7  
contingency allowance 应急准备金 =x#FbvV  
contingency sum 应急费用；意外开支准备金 Y[ reD  
contingent assets 或有资产 6V9doP]i  
contingent debt 或有债权；待确定债务 &`|:L(+  
contingent interest 待确定的权益 n ?[/ufl  
contingent liabilities 或有负债 Zzua17
 
contingent profit 或有利润 &6 -k#r  
contingent right 或有的权利 4tA_YIv  
continue to hold a deposit 继续持有存款 !SOrCMHx  
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 eZhPu'id\s  
continuing rent 连续租金 dP$GThGl  
continuing trustee 留任受托人 M s9E@E  
continuous licensing system 长期持牌制度 qgt[~i*  
Continuous Net Settlement System [CNS System] 持续净额交收系统 x90*yaw>h  
contra account 对销帐户 :)f7A7:;  
contra flow 资金回流 pfuW  
contra item 对销项目 Lr;(xw\[
'  
contra transfer 对销转拨 z~6y+  
contract 合约 Lju7,/UD  
contract for difference 差价合约 UQCo}vM  
contract for service 服务合约 k?nQ?B W  
contract for settlement 平仓合约 w-B^ [<  
contract note 成交单据 R  
contract of copartnery 合伙合约 Q }
k.JS~#  
contract of indemnity 弥偿合约 8Chj w wB  
contract of insurance 保险合约 !4@G3Ae22  
contract of reinsurance 再保险合约 #4LFG\s  
contract price 合约价格 ~Z/ ^c,[:  
contracting party 订约人；立约人；缔约国 U09.Y  
contractual agreement 合约协议 q
=HHNjj8  
contractual commitment 合约承担 +H/jK@  
contractual joint venture 合约式联营企业 7
"X>?@  
contractual mutual fund 合约互惠基金 n]W_e  
contractual right 合约权利 F7m?xy  
contractual savings fund 合约储蓄基金 ge3sU5iZ  
contributed surplus 实缴资本盈余 >r/rc`Q  
contribution 出资；供款；捐款；分担款项 XhzGLYb~I`  
contribution account 供款帐户 txql 2  
contribution to gross domestic product 在本地生产总值中所占比率 HY;o^drd  
contribution to investment 出资额 cNpe_LvW  
contribution to pension fund 退休金供款 4o:hyh   
contributor 供款人；出资人；捐助人 wbyE
;W  
contributory 分担人 '&O/g<Z}q  
contributory scheme 供款计划 ^(}585b  
contrived cessation of business 有预谋的停业 @*N)i?>  
control 控制权；控制；管制 ]Hj<IvG  
control of a company 公司的控制权；公司控股权 $Kj&)&M  
control of business 业务的控制权 %b.UPS@I  
controlled company 受控制公司  q}Z3?W  
controller 控制人；控权人；会计长 T70QJ=,  
controller of an authorized institution 认可机构控权人 FxG7Pk+=  
controlling company 控股公司 6Z?j AXGSq  
controlling interest 控制权益；控股权益 @xsP5je]  
controlling officer 管制人员 aMARZ)V  
controlling officer's report 管制人员报告 n@C~ev@%S  
controlling shareholder 控股股东；持有控股权的股东 W)j|rz.  
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》 ?eV(1Fr@  
conventional lending 传统放款；常规放款 .V9e=yW!*  
conversion 兑换；换算；转换〔证券〕 zboF 1v`  
conversion factor 换算因数 V+-$jOh  
conversion of stock 公债的转换 Sgb*tE)T  
conversion rate 兑换率；换算率；转换价格〔证券〕 y@bcYOh3  
convertibility 可兑性；兑换性；自由兑换 pb60R|k  
convertibility undertaking 兑换保证 (<t_Pru  
convertible 可兑换；可换股 9ILIEm:  
convertible currency 可兑换货币 tHD  
convertible debenture 可转换债权证 `+lHeLz':  
convertible loan stock 可转换股的债权股额 6< J #^ 6  
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 YO{GU7  
conveyance 转易；转易契；财产转让证书 m^%|ZTrwN7  
conveyance of property 财产转让 ?i\B^uB  
conveyance on sale 售卖转易契 R)?{
]]v  
conveyancing fee 业权转易费 HJ?+A-n/  
conveyancing scale charges 物业转易收费标准 WzW-pV]  
cooling-off period 冷静期 ?8dVH2W.  
co-owner 共同拥有人；分权共有人 y<R=  
co-partner 共同合伙人 PeX1wK%f  
co-partnership 共同合伙 !2CL1j0(  
Copenhagen Stock Exchange 哥本哈根证券交易所 Mkp/0|Q*  
core capital 核心资本 k?BJdg)xJ  
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons qVjWV$
j  
《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》 5lKJll^2:  
Core Principles for Effective Banking Supervision [Basle Committee] %ugHhS!  
《有效监管银行业的主要原则》〔巴塞尔委员会〕 MJ<Jb,D1  
cornering “夹仓”；轧空；囤积居奇 {cK^,?x  
corporate borrower 借款公司；借款机构 z><5R|Gf  
corporate business 公司企业；公司业务 o{v&.z  
Corporate Communications Department [Stock Exchange of Hong Kong Limited] +1C3`0(  
企业传讯部〔香港联合交易所有限公司〕 wyx(FinIH  
corporate customer 公司客户 "Y`3DxXz  
corporate dealer 公司交易商 B(k=oXDF  
Corporate Finance Division [Securities and Futures Commission] wmNHT _  
企业融资部〔证券及期货事务监察委员会〕 _s,ao'/  
Corporate Finance (D.T.C.) Limited 协联财务有限公司 wo2@hav  
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 `i,_aFB|  
corporate governance 公司管治 )|j[uh6wo  
corporate income tax 公司所得税 ?B@;QjhjiJ  
corporate investment adviser 公司投资顾问 mN`YuR~  
corporate member 法团会员；公司会员〔香港联合交易所有限公司〕 P47V:E%  
corporate plan 公司计划 @ufo$?D  
corporate practice 执业法团 [@<sFP;g  
corporate profits tax 公司利得税 >$677  
corporate savings 公司储蓄 >t,M  
corporate service tax 公司服务税 >!e<}84b  
corporate signature 法团的签名 c97{Pu  
corporation 法团；公司 uaw~r2  
corporation bond 公司债券 o!TQk{0  
corporation stock 公司股证；地方债券〔英国〕 dCYCHHHF  
corporation tax 公司税 Zt -1h{7  
correction phase of stock market 股市调整期 + Y.1)i}  
Correctional Services Industries Suspense Account 惩教工业暂记帐 _R|Ify#J  
corrective affidavit 修正遗产申报誓章 7T``-:`[  
correspondent bank 代理银行 @r(Z%j7  
Cosmos Finance Limited 宇宙财务有限公司 I-D^>\k+  
cost 成本；费用；价格 :6J +%(f  
cost centre 成本中心 {3a&1'a0g  
cost competitiveness 成本竞争力 XKL3RMF9r  
cost control 成本控制；成本管理 3gWvmep1  
cost convention 原值成本法；成本惯例 aIy*pmpD=  
cost effectiveness 成本效益；经济效益 kB:Uu}(=N  
cost efficiency 成本效率 S 6,4PP  
cost element 成本要素 cHA7Kg !  
cost flow 成本流转 a`9L,8Ve  
cost input 投入资金 }TRAw#h  
cost management information system 成本管理资料系统 F~#zxwd  
cost of an asset 资产成本 +'@+x'/{^  
cost of borrowing 借贷成本 h!@|RW&}qX  
cost of capital 资本成本；资金成本 <^.=>Q0S\  
cost of installation 安装费 }_tln  
cost of issue 招股费用；发行股份费用 `cz2DR-"  
cost of living 生活费用 j*@l"V>~  
cost of transmitting 传送费用 [sV"ws  
cost overrun 成本超支 }K1 0Po'  
cost price 成本价格 ^{$FI`P  
cost price structure 成本价格结构 <`X"}I3ba  
cost to the revenue 政府收入的损失；政府减少的收入 v!3A9!.  
cost-benefit analysis 成本效益分析 #v#<itfFH  
cost-benefit study 成本效益研究 S>G?Q_&}?D  
cost-book company 以成本帐原则组成的公司 -hcS]~F  
cost-effectiveness analysis 成本效益分析 ]G.%Ty  
costing 成本计算；成本计算法 p?[Tm*r  
costing and pricing policy 成本及定价政策 (GnuWc\p  
costing exercise 成本计算工作 `J<*9dq%  
costing review 成本检讨 XLk<*0tp  
cost-of-living allowance 生活津贴 j| Wv7  
cost-of-living index 生活指数；生活费用指数 5S Xn?  
cost-plus pricing 成本加成定价法 _!;Me )C  
cost-push inflation 成本推动的通货膨胀 1Q;}zHd  
cost-recovery basis 收回成本的原则 U/ V  
cost-related charges 依成本而定的收费 CfEmT8sa  
cost-related fee 依成本而定的收费 (YBMsh  
co-surety 共同担保人 vE6mOM!_L  
co-trustee 共同受托人 ~0$NJrUy  
cotton futures 期棉 -\ZcOXpMx=  
Council of SEHK 联交所理事会 _iKq~\v2  
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 HD,xY4q&N  
counterclaim 反申索 .Ig+Dj{)  
counterfoil 联页〔收据〕；存根〔支票〕；票根 +h^jC9,m~{  
counter-guarantee 反担保 mE O\r|A  
counter-inflationary policy 反通货膨胀政策  j1?j6s  
countersignature 副署签名；连署签名 .M,RFC  
country debt provisioning 债务国坏帐准备 ~"pKe~h   
country of beneficial ownership 实益拥有国 kh~'Cn "O  
coupon 息票；赠券 Mwb/jTp  
coupon rate 息票利率 ;Mm7n12z C  
cover 保证金；承保范围；补仓 7A\Cbu2tf  
cover note 临时保单 7g=2Z[o  
cover short position 补仓；填平空仓 k$5 s{q  
coverage 保额；承保范围 Vt^3iX{!  
covered call 备兑认购期权 2 &/v]  
covered option 备兑期权 {^CT}\=>  
covered warrant 备兑认股权证 UX-&/eScN  
crash 狂泻；暴跌；崩溃 nMDxH$O  
creation of new heads and subheads 开立新总目及分目 Rtb :nJ8  
credit 信用；信贷；信用证；贷项 v}@xlB=  
credit advice 贷项通知书 M7f;Pa  
credit agency 征信所；信用调查机关 #ywk|k5z]  
Credit Agricole Indosuez 东方汇理银行 M)*\a/6?{  
credit arrangement 信贷安排 6-`|:[Q~  
credit balance 贷方结余 Q
Y/hI`  
credit card 信用卡 DU%w1+u  
credit card scheme 信用卡计划 1}hIW":3Sr  
Credit Commercial de France 法国商业银行 4%WzIzRb  
Credit Committee 贷款委员会 hPq%Lc  
credit control 信贷管制 kdz=ltw  
credit conversion factor 信贷换算因数 hLJM%on  
credit easing 放宽信贷 64Lx-avf  
credit exposure 信贷风险 R [H+qr  
credit facility 信贷安排；信贷融通；信用透支 Yw _+`,W   
Credit Guarantee Scheme 信贷保证计划 7\_o.(g#-  
credit item 贷项 4tg<iH
{  
credit limit 信贷限额 XxHx:
mi  
Credit Lyonnais 里昂信贷银行 w6`9fX6{h  
Credit Lyonnais Hongkong (Finance) Limited 香港里昂财务有限公司 l1ZY1#%j  
credit rating 信贷评级 PcB_oG g  
credit rating agency 信贷评级机构 ]# t6Jwk  
Credit Review Committee [Hong Kong Monetary Authority] 信贷检讨委员会〔香港金融管理局〕 gVeEdo`$<  
credit risk 信贷风险 fQrhsuCrC  
credit sale 赊销；赊售 (mxT2"fC  
credit side 贷方 sGvIXD  
credit squeeze 信贷紧缩；收紧信贷 Va Z!.#(P  
credit to... 记入……帐目 pEECHk  
credit to be given against tax 税款抵免 (R`B'OtGg  
credit transfer 信贷转帐；信用转帐 r&-m
=Kk$  
credit union 储蓄互助社 9a'-Y  
Credit Union League of Hong Kong 香港储蓄互助社协会 Uax+dl  
creditor 债权人 Bq/:Nd[y  
creditor's petition 债权人的呈请书 7+./zN  
creditworthiness 信誉；信用可靠程度 Vcd.mE(t%  
creeping inflation 爬行式通货膨胀；温和通货膨胀；渐升通胀 $/Aj1j`"9+  
criminal bankruptcy 刑事破产 L@=3dp!\Cu  
criminal bankruptcy order 刑事破产令 dEBcfya  
criminal bankruptcy petition 刑事破产呈请书 2VW}9O  
criterion for credit 授信原则 Kn+S,1r  
critical path analysis 关键路线分析法；要径分析法 "Ci
Ta>x  
cross rate 套价；套汇汇率；交叉汇率 ]weoTn:  
cross-currency settlement risk 跨国货币结算风险 :akT 'q#  
crossed cheque 划线支票 S"9zc ,]  
crossed trade 交叉买卖；交叉盘买卖 "#mBcQ;QLV  
Cross-Harbour Tunnel Passage Tax 海底隧道使用税 S9HwIH\m  
cross-holding 相互持股；交叉持股 }68i[v9Njk  
cross-margining 跨市场保证金制度 a^,(v  
cross-referencing system 相互参照系统 w[P4&?2:  
cross-subsidization 互相资助；互相津贴 f#ri'&}c :  
Crown Agent 英联邦代办 0"~i^  
crude activity rate 粗略经济活动率 "~TA SX_?  
crude econometric model 粗略计量经济模式 ?` SUQm  
culpable insider dealing 应受谴责的内幕交易 O25lLNmO  
cum dividend 连股息 8* Jw0mSw  
cumulative appreciation 累积升值；累积增值 8H[:>;SI  
cumulative deficit 累积赤字；累积亏损 S/;bU:  
cumulative dividend 累积股息 R_=6GZH$G  
cumulative financial position 累积财政状况 @p\}pY$T  
cumulative realized investment 累积的已实现投资 );-~j  
currency 货币 m%?V7-9!k  
currency adjustment factor 货币调整因子；币值调整因素 @F(mi1QO  
currency board arrangement “货币发行局”制度 p~LrPWHSTP  
Currency Board Operations Sub-Committee 货币发行委员会 mN8pg4  
Currency Committee [Hong Kong Futures Exchange Limited] F R|&^j6  
货币委员会〔香港期货交易所有限公司〕 \h8
<cTQ  
currency crisis 货币危机 `y+tf?QN  
currency denomination 货币面值 hy|b6wF&  
currency futures 货币期货；外汇期货 `est|C '+  
currency futures contract 货币期货合约；外汇期货合约 e<r,&U$  
currency in circulation 流通货币 F;^F+H  
currency matching 货币配对 $XoQ]}"O  
currency note 纸币；钞票 o M Zq+>  
currency option 货币期权 U`hY{E;  
currency swap 货币掉期；货币互兑；货币互惠信贷 F5S@I;   
currency warrant 货币认兑证；货币认股权证 4&l10fR5  
current account 往来帐户；支票户口；经常帐目 uwlr9nB  
current assets 流动资产 iiK]l   
current domestic value 现行本地价格 Sna4wkbS  
current liabilities 流动负债 }1IpON  
current market price 当时市价；现时市价 `({T]@]V  
current price 当时价格；现时价格 hB{jUP)";  
current price series 当时物价计算数列 K\|FQ^#UYm  
current year rules of assessment 当年度评税规则 Ar~"R4!  
cushion 缓冲；缓冲时限〔债券〕 HaIM#R32T  
cushion of liquid assets 流动资产缓冲额；速动资产缓冲额 qWw\_S  
custodian 保管人 $AHQmyg<  
custodian trustee 保管受托人 b86}% FM  
custody 保管 k{t`|BnPKB  
customer 客户 I}R0q  
customer lending 客户贷款 P;4w*((} ~  
customer statement 客户对数单；客户结单 w&ak"GgV  
cut loss “斩仓”；减少损失 w3$   
cut margin “斩仓” b+Br=Fv"T  
cut-off date 截止日期 `p+Zz"/  
cut-throat competition 割喉式竞争；恶性竞争 ToYAW,U[d  
cycle of activity 活动循环；商业循环 47J5oPT2'  
cyclical fluctuation 周期性波动 Yup3^E w&  
cyclical inflation 周期性通货膨胀 ,0LU~AGe   
cyclical nature of the economy 经济的周期性情况  T Q,?>6n  
4*$G & TX  
D.A.H. Private Bank Limited安新私人銀行有限公司 e1P"[|9>R  
Dah Sing Bank Limited大新銀行有限公司 mc4i@<_
?  
Dah Sing Finance Limited大新

顶 R4-~jgzx  
NFv>B>  
知识太多了 ^Ox3XC  
zl`h~}I  
要慢慢看 Wl}&?v&@  
谢谢斑竹了