一些有用的会计术语C

C: 4e1Y/ Xq`  
'7@R7w!E4H  
calendar year figure 历年数字 HKr Mim-  
call 催缴通知；认购期权 :c[L3rJl  
call deposit 通知存款；活期存款 %[yJ4WL  
call loan 短期同业拆借；通知贷款 9S-9.mvop  
call margin 补仓；追加保证金 Q^(b)>?r;  
call market 短期同业拆放市场 Yrn)VV[)h  
call money 短期同业拆借；活期贷款 \15nSB  
call option 认购期权；看涨期权 {V-v-f  
call price 赎回价格；提前赎回价
`p7=t)5k  
call warrant 认购认股权证；回购认股权证 V!dtF,tH  
callable share 可收回股份；可兑付股份 5Dl/aHb  
called up share capital 已催缴股本 rt|7h>RQ  
Canadian Dollar [CAD] 加拿大元 ^KELKv,_  
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 &w~
d_</  
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 FE{FGMq  
cancellation price 取消费 LDg?'y;2  
cap 上限 LrK,_)r:~  
capital 资本；资金 T5:G$-q
L(  
Capital Accord 《资本协定》 l\?c}7k  
capital account 资本帐；非经常帐 B+0hzkPY  
capital account commitment balance 资本帐承担额结余 hG:|9Sol,  
Capital Adequacy Directive [CAD] 《资本充足指引》 j w9b)  
capital adequacy ratio [CAR] 资本充足比率 \j)E5b+  
capital allowance 资本免税额 I9Fr5p-%O  
capital alteration 资本变更 9k~8  
capital and liabilities ratio 资本负债比率 n}77##+R&C  
capital and liquidity requirement 资本与流动资金的规定 2dzrRH  
capital appreciation 资本增值 A={UL  
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 TuYCR>P[  
capital assets 资本资产 #!m.!? O  
capital at risk 风险资本 (3&?wy_l  
capital base 资本基础；资金基础 -)/$M(Pu"  
capital charges 资本支出；资本费用 FkRo _?  
capital commitment 资本承担 f4Rf?w*  
capital contribution certificate 出资证明书 2T TdH)  
capital convergence 划一资本充足比率 BRYHX.}h\A  
capital cost 资本成本；建设成本；建设费用 ^KE%C;u  
capital cover 资本保证 +t:0SRSt  
capital deficit 资本亏绌；资本赤字 (@}!0[[^  
capital divided into shares 资本分成股份 {91nL'-'  
capital element 资本因素；资本部分 kE(mVyLQ  
capital equipment 资本设备 jb;hcraR  
capital expenditure 资本开支；非经常开支 r(2uu  
capital expenses 资本费用 Lu0x (/  
capital financing 筹集资本；以非经常收入支付非经常开支的结算 F*K_+ ?m  
capital flow 资金流量  _\HQvH  
capital formation 资本形成；集资 'XBFv9&  
capital formation figure 资本组合数字 3<zp  
capital fund 资本基金 * +wW(#[  
capital gain 资本增益；资本增值 Z87|Zl  
capital gains tax 资本增值税 >6pf$0  
capital goods 资本财货；资本货物 PAOJ\U  
capital grant 非经常补助金；非经常拨款；建设补助金 SC])?h-Fw  
capital grant cycle 建设补助金周期 9!DQ~k%  
capital injection 注入资本；注资 H]jhAf<h  
capital input 投入资本 vFK<J Sk!  
capital intensity 资本密集度 j9OG\m  
capital intensive 资本密集 5
Zva
:  
capital investment 资本投资 .eP.&  
Capital Investment Fund 资本投资基金 g|Fn7]G  
capital loss 资本损失 Dl8;$~  
capital maintenance 资本保值；资本保留 M {Q;:  
capital market 资本市场；资金市场 wIBO ^w\
J  
capital market instrument 资本市场票据 8Dm%@*B^b  
capital money 资本款项 K:Q<CQ2  
capital money subject to a trust 信托财产资本 iRi-cQVy  
capital movement 资本流动 %-e 82J1  
capital nature 资本性质 ~**.|%Kc  
capital outlay 资本支出 AjgF6[B  
capital portion 资本部分 {T Ug.%u  
capital profit 资本利润 t3Y:}%M  
capital project 基本工程项目；非经常开支项目 }I6vqG  
capital receipt 资本收入 XNu^`Ha  
capital redemption 资本赎回 f:.I0 ST  
capital redemption business 资本赎回业务 X/M4!L}\  
capital redemption contract 资本赎回合约 'anG:=  
capital redemption reserve 资本赎回储备 nL.<[]r  
capital reduction 资本减缩；减资 J{&H+rd  
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] r_;N
t  
股本削减计划〔香港联合交易所有限公司〕 =6|&Jt  
capital repayment 偿还资本 g^ i&gNDx  
capital reserve 资本储备；后备资本 ; p{[1  
capital revenue 资本收益；非经常收入 _W'-+,  
capital spending 资本开支；资本支出；非经常开支 B i<Q=x'Z;  
capital stock 股本 gy9U2Wgf|  
capital stock subscription 认缴股本；认购股本 _1L![-ac  
capital subsidy 建设津贴；基本建设津贴 }:*]aL<7_  
capital subvention 非经常资助金 x*&|0n.D  
capital sum 资本额 Ziu]'#  
capital tax 资本税 nSAdCJ;4  
capital transfer tax 资本转移税 wtV#l4  
capital turnover 资本周转率 X<; f  
capital value 资本价值 Jl9k``r*  
capital works project 基本工程项目 fku<,SV$O4  
Capital Works Reserve Fund 基本工程储备基金 4^OY C  
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 %lGfAYEM=  
capitalization 资本化；资本总额 p >t#@Eu|  
capitalization of interest 利息化作本金 JNUt$h  
capitalized interest 化作本金的利息 zeC RK+-  
capitalized loan 转作资本的贷款 u4%Pca9(=  
capitalized value 资本还原值；资本化价值 Y6L~K?  
capitation grant 按人计算的补助金 W$2C47i  
captive insurance business 专属自保保险业务 3+fp2  
car insurance 汽车保险 I[##2  
Caribbean Development Bank 加勒比开发银行 \1 &,|\E#  
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] l9u!aD  
意大利嘉利堡银行 FA3~|Zg  
cartel 同业联盟；卡特尔 EJ:%}HhA  
cartelized rates system 联营式利率制度 nl,uuc*;  
cash 现金；现款 s)Cjc.Qs  
cash accounting system 现金会计制度 e?=^;v%r  
cash acquisition 以现金投资所得的资产 2eol gXp  
cash allowance 现金津贴
1.9}_4!  
cash assets 现金资产 4l45N6"  
cash at bank 银行现金；银行存款 6Yxh9*N~]  
cash balance 现金结余 YLE!m?  
cash basis 现金收付制；收付实现制 '9j="R;  
cash basis accounting 现金收付制会计；收付实现制会计 mh[75(  
cash bonus 现金红利 j578)
!aJ  
cash book 现金出纳帐；现金簿 6N S201o  
cash client 现金客户 M|`U"vO  
cash commission rebate 现金回佣 `LE6jp3,  
cash compensation 现金补偿 //<nr\oP  
cash contribution 现金承担额；现金分担额 j*jo@N|  
cash cost 直接费用；现金成本 }\:NuTf  
cash coupon 现金礼券 G&V/Gj8  
cash credit 现金信贷 )vb*Ef  
cash deficit 现金赤字 > eIP.,9  
cash deposit and withdrawal 现金收支 zSja/yq  
cash disbursement journal 现金支出日记簿 #c?j\Y9nz  
cash disbursement slip 现金支出传票；现金支出单 +sUFv)!4  
cash flow 现金流量；银根 #"\gLr_:m  
cash flow lending 流动现金放款；无抵押融资 ,+{LYF  
cash flow statement 现金流量表；现金流动表 fs%.}^kn  
cash flow surplus 现金流量盈余 doy`C)xI  
cash in hand 库存现金；手头现金 DOJN2{IP  
cash in till 备用现金 }$Tl ?BRpU  
cash in transit 运送中现金；在运现金 W_8wed:b  
cash input 投入现金 {|:;
]T"y  
cash input figure 现金投入数字 'd$P`Vw:  
cash limit 现金支出限额；现金限额 PFne+T!2F  
cash margin 现金保证金 5BKt1%Pg  
cash market 现货市场；现金交易市场 iJ3e1w$  
cash offer 现金要约；现金补偿额 c+$*$|t=v`  
cash payment 现金付款；现金支付 C$D-Pt"+  
cash position 现金头寸 ?9\EN|O^  
cash price 现金价格 a
(b#  
cash receipts journal 现金收入日记簿 lqZ5?BD1  
cash receiving slip 现金收入传票；现金收入单 #[~pD:qqM  
cash settlement 现金结算 Zk"eA'"\  
cash surplus 现金盈余 [^e%@TV>d  
cash with order 订货付现；凭票即付 7Vo$(kj  
cashier's order 银行本票 kB|B  
cashier's order outstanding 未承兑的银行本票 $m
1z-i;/  
cash-limited subhead 有现金支出限额的分目 j4`0hnqI  
cash-sweep 现金彩票活动 v`zJb00DT  
casual client “散客”；“散户” gSUcx9f]  
CCASS Depository 中央结算系统证券存管处 MET'
(m  
CCIC Finance Limited 中芝兴业财务有限公司 $79=lEn,  
cedant 分出者 "4+WZR]  
ceding company 分出公司 ^ ALly2
  
ceding insurer 分出保险人 8'nVwb8I  
ceiling 上限 giIWGa.a+  
ceiling price 最高限价 ]d0tE?9  
central bank 中央银行 \$e)*9)  
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 *b/`Ya4  
central banking 中央银行业务 E5xzy/ZQ  
central banking function 中央银行职能
ZR]25Yy  
Central Clearing and Custodian System 中央结算及托管系统 )~] (&  
Central Clearing and Depository System 中央结算及存管系统 u TK,&  
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 /1Q(b  
central clearing house 中央结算所 N<|Nwq:NN  
central clearing system 中央结算制度；集体交收系统 lWc:$qnR-K  
central custody system 中央托管系统 )V6Hl@v  
central depository 中央存管处 Id|L` w  
central depository system 中央证券存管制度 Hx*;jpy(2  
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 tEKmy7'#  
central rate 中央汇率；中心汇率 G) 7;;  
Central Registration Hong Kong Limited 香港中央证券登记有限公司 S.m{eur!,E  
Central Tender Board 中央投标委员会 ,J>5:ht(6  
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统；世达结算系统 WDPb!-VT  
centralized budgetary and payments system 集中预算及支付制度 .my0|4CQ#@  
centred 12-month moving average 十二个月定位移动平均数 _:C9{aEZb  
certificate of approval 批准证明书 LBsluT  
certificate of beneficial entitlement to property 资产权益证书 >>o
dZL  
certificate of compliance 合格证明书；合约完成证明书 OJ$]V,Z00x  
certificate of deposit [CD] 存款证 J/GSceHF  
certificate of exemption from estate duty 豁免遗产税证明书 $[&*Bj11Yg  
certificate of incorporation 公司注册证书；法团注册证书 G<f@#[$'  
certificate of incorporation of registered trustees 注册受托人法团证书 af+IP_6 .  
certificate of indebtedness [CI] 负债证明书 vbB
c}G"w  
certificate of insurance 保险证书 FCuB\Q  
certificate of interest 权益证明书；息票 \r,Q1n?7  
certificate of means 资产证明书 Rh{zH~oZ  
certificate of participation 参与证明书 +W\f(/q0  
certificate of payment of profits tax 缴付利得税证明书 Vle@4]M\  
certificate of preference 特惠税证 s
q[iY  
certificate of rateable value 应课差饷租值证明书 x`mN U  
certificate of registration 登记证书；注册证明书 WKIoS"?-F  
certificate of satisfaction 清偿证明书 tj4VWJK  
certificate of transfer 转让证明书 U($dx.`v#  
certificate to bearer 不记名证明书 {(wHPzq  
certification 核证 Nkl_Ho,  
certification fee 核证费 @$c\dvO  
certified cheque 经银行证明可兑现的支票 W"'iIh)z `  
certified public accountant [CPA] 执业会计师 <$~mE9a6  
certified statement 经证明的报表 i Ae<&Ms  
cessation of business 停业 \\7ZWp\fN  
cession 分保 YmgLzGk`  
C.F. Finance Company Limited 浙一财务有限公司 xJZ>uTN  
chance 机会；中彩机会
<'Wo@N7  
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 J<maQ6p  
change of domicile 迁册 >U*T0FL7  
change to estimates 修订预算 (egzH?  
change to the approved estimates of expenditure 核准开支预算的变动 D'A/wG  
charge 费用；押记；抵押 !@'6)/  
charge number 税单号码 Mo @C9Y0  
charge on assets 资产的征税 K7W6ZH9;  
charge upon general revenue 从政府一般收入中拨款支付 `~;rblo;  
chargeable 可予征收；应课税的 7`8Ik`lY  
chargeable agreement for sale 可予征收印花税的买卖协议 BT"42#7_  
chargeable income 应课税入息 aKuSd3E@#  
chargeable normal trading receipt 应课税的一般营业收入 h{p=WWK  
chargeable profit 应课税利润 ~UjGSO)z}  
chargeable to tax 应课税 ``e$AS  
charged to... 记入……帐目 nwaxz>;  
chargee 承押记人 ]=";IN:SU  
charge-holder 受押人 q**G(}K  
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 D]~MC  
charging order 押记令 ANSFdc  
chargor's right 押记人的权利 KiOcu=F  
charitable donation 慈善捐款 :WL'cJ9a  
charitable trust 慈善信托 meks RcF  
charity property 慈善财产 mPP`xL?T  
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 F
[[TWf/  
charter 章程；特许权 5~WGZc  
charter of incorporation 成立章程 I{:(z3  
chartered accountant 特许会计师 .j>hI="b  
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 /&{$ pM|?  
Chartered Institute of Public Finance and Accountancy [United Kingdom] HnCzbt@  
特许公共财政及会计学会〔英国〕 m"jV}@agX  
charterer 承租人 ) ^3avRsC  
Chase Manhattan Asia Limited 美国大通亚洲有限公司 $Gv9m  
Chase Manhattan Bank 美国大通银行 /BV03B  
chattels 实产 c#]q^L\x  
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 <_Q:'cx'  
Che Hsing Finance Company Limited 浙兴财务有限公司 hq/k*;  
check-and-balance system 制约平衡制度 MxcFvo*LCp  
Chekiang First Bank Limited 浙江第一银行 5N*Ux4M  
cheque 支票 7=OQ8IM!  
Chiao Yue Finance Company Limited 侨裕财务有限公司 Nn"+w|v[ev  
Chiba Bank, Ltd. 千叶银行 u(t#Ze~Y1  
Chicago Board of Options Exchange 芝加哥期权交易所 ~\3kx]^10  
Chicago Board of Trade 芝加哥交易所 Z(_ZAB%+D  
Chicago Mercantile Exchange 芝加哥商品交易所 $N=N(^  
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 ;cz|ss=
  
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 Ox'/`Mppw  
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 >P $;79<  
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 ~JDnKo  
child allowance 子女免税额 `zt_7MD  
China & South Sea Bank Limited 中南银行 &0(  
China Affairs Committee [Hong Kong Futures Exchange Limited] -7&Gi +]  
中国事务委员会〔香港期货交易所有限公司〕 DHT&,=  
China concept stock 中国概念股 TdGnf   
China Construction Bank 中国建设银行 BQ2wnGc  
China Development Division [Stock Exchange of Hong Kong Limited] BC;:  
中国发展科〔香港联合交易所有限公司〕 (N=5.7"T  
China Economic News 《中国经济新闻》 { e5/+W  
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 tP%{P"g
3^  
China State Bank Limited 国华商业银行 GMZv RAui  
Chinatrust Commercial Bank, Limited 中国信托商业银行 j"@93D~  
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 *[R eb%  
Chinese Bankers Club, Hong Kong 香港银行华员会 0Ir<y  
Chinese Banks' Association 香港华商银行公会 G
kxj?)`  
Chinese Gold and Silver Exchange Society 金银业贸易场 ;6{@^  
Chinese New Year bonus 年奖；年终花红 N**g]T 0`  
chit fund 银会 [ $T(WGF  
Chiyu Banking Corporation Limited 集友银行有限公司 4T<Lgb  
Chiyu Finance Company Limited 集友财务有限公司 )){9&5,0:  
Cho Hung Finance Limited 朝兴金融有限公司 3y~r72J  
choses in action 无形动产；据法权产 t 6^l`6:p  
chronological book 序时帐簿 [j:[  
Chubu Securities Finance Company 中部证券金融公司 (nab
 
Chung Khiaw Bank Limited 崇侨银行 [kgdv6E  
Chung Nan Finance Company Limited 中南财务有限公司 (%:>T Q(  
Chuo Trust & Banking Co., Ltd. 中央信托银行 JHJ~X v  
Chuo Trust Asia Limited 中央信托亚洲有限公司 Q\,o:ZU_  
Citibank, N.A. 万国宝通银行 TbF4/T1b  
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 |xvy')(b  
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务（香港）有限公司 0% #<c p  
Citicorp International Limited 万国宝通国际有限公司 <ExZ:ip  
civil debt 民事债项 tpTAeQ*:d  
Civil Service Pension Reserve Fund 公务员退休金储备基金 I]y.8~xs  
claim 申索；索偿；债权 %9#gB  
claim equalization fund 申索平衡基金 :BGA.  
claim for refund of property tax 申请发还物业税 D\YE^8/  
claim of debt 债权申索 !GQ\"Ufs>  
claim on bank 对银行的债权 vuFBET,  
claim to dividend 摊还债款申索 @hImk`&[N  
claimant 申索人；索偿人 #vqo -y7@  
claims statistics 申索统计数字 ([VV%ovZ  
class of insurance business 保险业务类别 lM[XS4/TRa  
class of property 财产类别 =FT98H2*|  
claw-back 递减率 n7YEG-J  
clearance cost 清拆成本 VCcr3Dx()F  
clearing 结算；票据交换；清算 ?[MsQQd~  
clearing account 结算帐户 tDCw-  
clearing and settlement system 结算和交收系统 `[YngYw  
clearing balance 结算差额 ;eZ#bjw-d  
clearing bank 结算银行
$eBX  
clearing cheque 交换支票 ;u(Du-Os!  
clearing house 结算所；票据交换所 OLj\-w^  
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 nPgeLG"00  
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 W Qc>  
clearing member 结算会员 ?P7]u>H  
Clearing Members' Fund 结算会员基金 <(e8sNe  
clearing participant 结算参与者 |J~eLh[d  
clearing rebate 结算费用的回佣 CCGV~e+  
Clearing Rules [SEHK Options Clearing House Limited] X5*C+ I=2  
《结算规则》〔联交所期权结算所有限公司〕 ow'lRHZ  
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 ez9k4IO  
Clerk to the Board of Review 税务上诉委员会书记 rqlc2m,<-p  
client 客户；委托人；当事人 irZFV  
client agreement 客户协议 Kw`VrcwjT  
client confidentiality 客户保密的责任 eb8w~  
client money 客户款项 TV}}dw  
client statement 客户结单 h`}3h< 8  
clients fund 客户资金 <_./SC  
close 结算；收市；收盘 9ElCg"  
close a position 平仓；轧平头寸 uGl| pJ\y=  
close company 股份不公开的公司 U`x bPQ  
close higher 收市时价位较高 Q\3 Z|%  
close lower 收市时价位较低 1Fi86  
close mixed 收市时荣辱互见 {+g[l5CR[  
close of exchange 交易所停市 =)OC|?9C\  
close of financial year 财政年度终结 .6pO
vGKb  
close out 平仓 =[<m[.)i  
close out a long position 平长仓 g+C!kaC)  
close out a short position 平空仓 S?0)1O  
close steady 收市时价格稳定 NS,5/t  
close the gap 弥补差距 Z2bcCIq4  
closed position 平仓 "XLe3n  
closed-end investment corporation 股份固定的投资公司 ]fI/(e_U  
close-out price 抛售价格 4E:bp   
closing account 决算帐户 W];EKj,3W  
closing balance 期终结余；收市结余 l48k<  
closing price 收市价；收盘价 1Ee>S\9t  
closing quotation 收市价；收市行情 r CRgzC  
closing rate 收市汇价；收盘汇率 >uI$^y1
D  
closing transaction 平仓交易 gX?n4Csy'  
clothing levy 成衣税 0%;146.p  
club deposit 零存整付存款 ~ekh1^evu  
Code of Aid 《资助则例》 vY*\R0/a  
Code of Banking Practice 《银行营运守则》 Yp4c'Zk  
Code of Best Practice [Stock Exchange of Hong Kong Limited] ]^\8U2q}  
《最佳应用守则》〔香港联合交易所有限公司〕 br,+45:  
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〕 xqHL+W  
Code of Conduct for Persons Registered with the Securities and Futures Commission m$$?icA  
《证券及期货事务监察委员会注册人操守准则》 h.whjiCFa  
code of practice 实务守则；经营守则；执业守则 *xM/;)  
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 zG c[Z3N  
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 ?&l)W~S  
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 7nHTlI1b  
Code on Pooled Retirement Funds 《集资退休基金守则》 )-/gLZsx  
Code on Share Repurchases [Share Repurchase Code] cub<G!K  
《公司购回本身股份守则》〔《股份购回守则》〕 ^`qPs/b  
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 em]xtya  
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 i3 )xX@3  
co-debtor 共同债务人 v&MU=Tcqi  
co-financing scheme 共同融资计划 r5/R5G
a^  
cognizance 证明令 u>Ki$xP1  
coin 硬币 tO.$+4a  
coin replacement programme 硬币取缔计划 swpnuuC-  
coin set 套装硬币 "L2m-e6  
coinage 硬币 ;' e@t8i6  
Coinage Security Fund 硬币发行基金 czBi Dk4  
cold call 主动与准客户接触 xUYow  
collapse in prices 价格下泻；价格下挫；价格暴跌 oaDsk<(j;R  
collateral 抵押品 1ZKzumF  
collateral bond 担保债券 H"+c)FGi  
collateral loan 抵押贷款 R.1Xst &i  
collateral security 附属抵押品 M}.b" ljZ  
collection 征收；收取 1=Ilej1  
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 f8:$G.}i  
collection of betting duty 收取博彩税 p`+VrcCBOd  
Collection Office [Inland Revenue Department] 收税处〔税务局〕 /4joC9\AB  
collective consumption 集体消费 I*1S/o_xI  
Collector 收税主任 Eo{EKI1  
Collector of Rates 差饷征收官 o+g4p:Mf  
Collector of Stamp Revenue 印花税署署长 w
y4q[$.4v  
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 zb2K;%Qs+f  
combined surplus 合并盈余 g*]E>SQ=  
combined visible and invisible trade account 有形及无形贸易合并帐目 \-. Tg!Q6  
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 J^I7BsZ  
commemoration coin 具纪念性的硬币 -rDz~M
+  
commencement of winding-up 清盘开始 \}i
nT_{g  
commerce and industry sub-index 工商分类指数 Y~"9L|`f/  
commercial activity 商业活动 wTpD1"_R  
commercial bank 商业银行 r7)@M%A  
Commercial Bank Act of Norway 《挪威商业银行法》 @%@zH%b  
Commercial Banks Law 《商业银行法》 FUaNiAr[  
commercial borrowing 商业借款 ,{j4  
Commercial Code of Japan 《日本商法》 +*t|yKO>[  
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 TV{)n'aA  
commercial invoice 商业发票 t^@T`2jL  
commercial letter of credit 商业信用证 c#q"\"  
commercial loan 商业贷款；商业放款 6d{j0?mM  
commercial paper 商业票据 ?TuI:dC  
commercial paper market 商业票据市场 "]]q} O?  
commercial registry 商业登记处 DcFCKji  
commercial return 商业回报 R^Bk]  
commercial sale 商业销售 } 21j  
commercialization 商品化 .u< U:*  
commercially viable 具商业利益；有利可图 '>^Xqn  
Commerzbank AG 西德商业银行 "r-l8r,  
commission 佣金；委员会 vO$ra5Z  
Commission des Operations de Bourse of France 法国证券事务监察委员会 7>x;B  
commission house 佣金行；代办行 A'DVJ9%xB  
commission payable 须付的佣金 b
c}dYK3$q  
commission rebate 佣金回扣 @ u1Q-:  
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 J#7(]!;F  
Commissioner of Banking 银行监理专员〔银监专员〕 R[yL_>  
Commissioner of Estate Duty 遗产税署署长 dokuyiN\  
Commissioner of Inland Revenue 税务局局长 Uh+jt,RB`  
Commissioner of Insurance 保险业监理专员 zeTszT)  
Commissioner of Rating and Valuation 差饷物业估价署署长 5L&:_iQZy  
commitment 承担；已承担的开支；承担额；承担项目 IH3FK!>6  
commitment fee 承诺费 <-|SIF  
Committee of the Hong Kong Association of Banks 香港银行公会委员会 *:QXz<_x+  
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 VC=6uB  
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 `$9L^Yg,4  
Committee on Payment System [Hong Kong Monetary Authority] YZ[%uArm  
支付系统委员会〔香港金融管理局〕 &"j@79Ym1~  
Committee on Unit Trusts [Securities and Futures Commission] !P"?  
单位信托委员会〔证券及期货事务监察委员会〕 B+D`\Nlo  
Commodities Dealers' Deposit Fund 商品交易商按金基金 fSV5  
Commodities Trading Commission 商品交易事务监察委员会 %vc
'{`P  
commodity 商品 /;+,
mp4  
commodity classification 商品分类法 j_pw^I$C  
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 WTu{,Q  
commodity dealer 商品交易商 v>^jy8$  
commodity exchange 商品交易所 |+/$ g.  
Commodity Exchange Compensation Fund 商品交易所赔偿基金 )_O.{$ to  
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 Y\u_+CG*  
commodity flow method 商品流动法；商品流通法 /.-m}0h|W-  
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 aL$j/SC  
commodity futures contract 商品期货合约 B*Cb6'Q  
commodity market 商品市场 4sd-zl$Of  
commodity tax 商品税 6bJ"$o  
commodity trading adviser 商品交易顾问 O<a3DyUa;  
commodity trading adviser's representative 商品交易顾问代表 U]j&cFbn5_  
commodity trading advisory contract 商品交易顾问合约 u<q)SQ1  
commodity warrant 商品期权证 jf7pl8gv  
commodity-based investment 以商品为基础的投资 Y\>\[*.v  
common fund 共同基金 bBFwx@  
common property 分权共有财产 ;8EjjF [>  
common share 普通股 )]]|d  
common stock 普通股 U$EM.ot  
Commonwealth Bank of Australia 澳洲联邦银行 G4"lZM  
Commonwealth Development Corporation 英联邦发展公司 0nT
%Slbih  
Commonwealth Finance Ministers Conference 英联邦财长会议 ct.Bg)E  
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 b.(XS?4o  
Commonwealth income tax 英联邦入息税 T]X{@_  
Commonwealth Preference 英联邦特惠制 f<=^ 4a  
communal property 公有财产；公有产业 sKCGuw(mh  
communication expenses 通讯费用 Ei|0L$NCg  
Community Preference 欧共体特惠制 Zr R+QV  
commutation of pension 退休金的折算 I~'gK8<e7  
commuted gratuity 折算酬金 *p"O*zj  
commuted pension gratuity 经折算的退休酬金 _6J<YQK  
Companies Act [United Kingdom] 《公司法令》〔英国〕 9H8=eJd  
Companies Handbook 《上市公司手册》 [Z% l.  
companies inspector 公司检查员 <mn-=#)  
Companies Liquidation Account 公司清盘帐户 &X7ttB"#h  
Companies Ordinance: Information to be Included in a Rights Issue Prospectus ,{TQ ~LP  
《公司条例：供股章程须载有的资料》 ,@,LD  u  
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》 /W``LK>;?  
Companies Registration Officer 公司注册主任 iGyVG41U  
Companies Registry 公司注册处 4Q/r[x/&C  
Companies Registry Trading Fund 公司注册处营运基金 A<;0L . J  
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 I &cX8Tw  
Company Formation and Enforcement Division [Companies Registry] Cd9t{pQD4  
公司成立及条例执行部〔公司注册处〕 u-1@~Z  
company in which the public are substantially interested 由公众拥有相当权益的公司 ,iohfZz  
company limited by guarantee 担保有限公司 5GUH;o1m  
company limited by shares 股份有限公司 wz)m{:b<  
company register 公司登记册 =yo=q)W  
company registration fee 公司注册费 n=r=u'oi  
company with limited liability 有限法律责任的公司 0 c,bet{m  
company's memorandum 公司组织章程 dgm+U%E  
company's reserve 公司储备 &F86SrsI  
comparative advantage 比较优势；比较利益 *+&z|Pwv[^  
compensation 补偿金；赔偿 >5df@_'  
Compensation Committee [Stock Exchange of Hong Kong Limited] )e#fj+>x)  
赔偿委员会〔香港联合交易所有限公司〕 TLX^~W[gOm  
compensation from insurance 保险赔偿 7:ckq(89  
compensation fund 赔偿基金 i$g|?g~]  
compensation fund levy 赔偿基金征费 Mf#2.TR  
compensation rate 补偿率 a'm!M:w  
Compensation Review Committee 赔偿检讨委员会 Age-AJ  
compensation scheme 赔偿计划 - =yTAx  
compensation trade 补偿贸易  s"#CkG  
compensation value 补偿值 M$gvq:}kt  
compensatory payment 补偿付款 # e$\~cPd  
competition and pricing strategy 竞争与定价策略 Y]?Kqc  
competitive edge 竞争优势 ]C+eJ0"A  
competitive price 具竞争力的价格 [3GKPX:OA/  
competitive tender 竞争性投标 .!!79 6hS  
Compliance Committee [Stock Exchange of Hong Kong Limited] q^u6f?B  
监察委员会〔香港联合交易所有限公司〕 -.^@9 a>  
component of expenditure 开支组成部分 ?V.i
g  
Composite Consumer Price Index 综合消费物价指数 W6hNJb  
composite index 综合指数 'wegipK~R  
composite rating 综合评级 QZqpF9Eu  
composite return form 综合报税表 ZyZl\\8U  
Composite Securities and Futures Bill 《证券及期货综合条例草案》 ![qRoYpbg8  
composite tax return 综合报税表 fdg[{T4:  
composition 组合成分；债务重整协议 Xl
E$.  
composition of earnings 收益组合成分 osI- o~#>  
compound increase 复合增加率；复合增长率 jg7d7{{SB  
compound interest 复利 aYqqq|  
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 $Gr4sh!cE  
comprador note 买办票据 }FuVY><l  
comprador order 买办付款令票 Cq TH!'N  
comprehensive income tax 综合所得税 sTJJE3TBI  
comptroller 审计主任 cF-Jc}h  
compulsory liquidation 强制清盘 30t:O&2<  
compulsory winding-up 强制清盘 Qu!OV]Cc  
computation 计算；计算表 lF)0aDk'h  
computational procedure 计算方法 ojiM2QT}m  
computer audit programme 电脑审计程序；电脑核数程序 YNuewD  
concentrated position 集中持仓量 ;D6x=v=2  
concentration risk 资金集中风险；集中融资风险 ux)<&p.  
concept stock 概念股 f|;HS!$  
concession 特许权；宽减措施；优惠 %{7$\|;J'  
concession contract 特许经营权合约 QxP` fKC8  
concessionary rate 优惠率 ftDVxKDE?S  
concordat 协定；契约；国际监管条约 e-&L\M  
condition 条件 GZ;Z  
conditional endorsement 附有条件的背书 <m-Ni  
conditional offer 有条件要约 hB?U5J  
conditional sale agreement 有条件售卖协议 wn&[1gBxM  
conditions of tender 投标章程 DX]z=d)tc  
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》 4da^d9ZOy  
conduct of business standard 业务操守准则 cYBrRTrI#  
Confidentiality Understandings 保密谅解文件 {LjK_J'  
confirmation letter 确认书 hhN(;.  
confirmation of mail transfer 信汇证明书 P?-d[zLA  
Confirmation of Payment 已缴税证明书 clij|?O  
confirmed letter of credit 保兑信用证 F Bd+=bx,Z  
confirming bank 保兑银行 FjK Ke7  
confiscation order 没收令 =MQ2sb  
connected transaction 关连交易 H@VBP Q}Q  
consensus capitalism 共识资本主义 Y j,9V],  
conservative investor 保守投资者 &Z;Eu'ia  
consideration 代价；对价；约因 5%vP~vy_}  
consideration issue [listing method] 代价发行〔上市方式〕 sE(X:[Am  
consideration other than cash 现金以外的代价 .D>A'r8U  
consignee 收货人；代售人 \ x>NB  
consignment 托运；寄售 }xpe  
consignor 付货人；托运人；寄售人 _N[^Hl`\  
consolidated account 综合帐目 G7Edi;y/{  
consolidated account expenditure 综合帐目开支 Z&2 &wD  
consolidated balance sheet 综合资产负债表 PQr#G JG7  
consolidated cash deficit 综合现金赤字 #JX|S'\x  
consolidated cash surplus 综合现金盈余 ;,[EJR^CI  
consolidated enterprises sectorial index 综合企业分类指数 VQZT.^  
consolidated net earnings 综合净收益；综合净盈利 bQ${8ZO  
consolidated net profit 综合净利润；综合纯利 Udb0&Y1^  
consolidated policy 综合保单 7lnM|nD  
consolidated price 综合价格 o.v,n1Nm  
consolidated profit and loss account 综合损益帐；综合损益表 Q*TQ*J7".X  
consolidated public sector expenditure 公营部门综合开支 ]~4}(\u  
consolidated revenue account 综合收入帐 6%Cna0x:&  
consolidated shareholders' fund 综合股东资金 $~;6hnrm  
consolidation of shares 股份合并 _R>s5|_  
consolidation period 巩固期；“牛皮靠稳”阶段；大涨后的调整期 ?STI8AdO  
consortium company 财团公司 RXCygPT   
consortium loan 银团贷款 <"j"h=tm}  
constant dollar figure 固定币值 _dH[STT  
constant market price 固定市价 |\yDgs%EGy  
constant price 固定价格 D*<8e?F  
constant price series 固定物价计算数列 dja9XWOg  
constant rate 固定比率 \!? P
hNv  
constituent stock 成分股
Lx4H/[$6D  
constitution 章程；组织章程 l,~ N~?  
construction output 建造产出量 #UP,;W  
constructive trust 法律构定信托 b*$o[wO9  
consultant accountant 顾问会计师 {Hrr:hC  
consultant's fee 顾问费 OP\^c  
Consultation Paper on Proposed Regulation on Share Margin Financing O~c+$(  
《监管股票按贷财务的建议谘询文件》 tPMgZ  
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability 0|f_C3  
《有关联交所检讨董事资格的程序的谘询文件》 Mz%d_  
consumer behaviour 消费者行为 ]xVL11p  
Consumer Council 消费者委员会 SO8|]Fk  
consumer credit financing operation 消费者信贷业务 *o2_EqXL*  
consumer demand 消费者需求 GtGyY0  
consumer durables 耐用消费品 l.Lc]ZpB  
consumer expenditure 消费开支 {#d
`&]  
consumer goods 消费品 Jf8'N ot  
consumer market 消费市场 &El[  
consumer price 消费物价 `rRg(fCN!M  
Consumer Price Index [CPI] 消费物价指数 _YD<Q@  
Consumer Price Index (A) 甲类消费物价指数 +eH=;8  
Consumer Price Index (B) 乙类消费物价指数 >ZOZv  
Consumer Price Index Classification System 消费物价指数分类法 ;9- 4J  
Consumer Price Index Report 《消费物价指数月报》 's%ct}y\J  
Consumer Price Index series 消费物价指数系列 ir1RAmt%  
consumer price inflation 消费物价上涨 Jq=>H@il  
Consumer Representative Action Fund 消费者集体诉讼基金 1dXO3hot  
consumer sentiment 消费意欲 iI/'!85  
consumer spending 消费开支；消费支出 ZS 7)(j$.  
consumption expenditure 消费开支 YpbdScz  
consumption pattern 消费模式 ,m_&eF  
consumption product 消费产品 &Funao>  
consumption tax 消费税 Vo58Nz:%  
contango 交易延期费；延期交割费；期货溢价 K;(|v3g6  
contingencies warrant 紧急拨款令；应急支款授权书 p%i .(A  
contingency 应急费用；意外开支准备金 aO;Q%]VL'  
contingency allowance 应急准备金 lj%;d'  
contingency sum 应急费用；意外开支准备金 [s& y_[S  
contingent assets 或有资产 \&|w;  
contingent debt 或有债权；待确定债务 N'q/7jOy  
contingent interest 待确定的权益 u6CMRZ$  
contingent liabilities 或有负债 22H=!.DJ  
contingent profit 或有利润 S7\jR%pb  
contingent right 或有的权利 M4$4D?  
continue to hold a deposit 继续持有存款 Kk"B501  
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 iJ~iJ'vf  
continuing rent 连续租金 |cBF-KNZ  
continuing trustee 留任受托人 w{UKoU  
continuous licensing system 长期持牌制度 _{@}Fd?o  
Continuous Net Settlement System [CNS System] 持续净额交收系统 1OJD\wc  
contra account 对销帐户 okW)s*7  
contra flow 资金回流 ~wQ WWRk  
contra item 对销项目 bB[*\  
contra transfer 对销转拨 vU=k8  
contract 合约 I(r5\A=  
contract for difference 差价合约 ~(L<uFU V  
contract for service 服务合约 Fb`7aFIf  
contract for settlement 平仓合约 aWi]
t'_  
contract note 成交单据 Y$DgL h  
contract of copartnery 合伙合约 OAQ O J'  
contract of indemnity 弥偿合约 N"Nd$4  
contract of insurance 保险合约 P^W
$qy|  
contract of reinsurance 再保险合约 x[h<3V"  
contract price 合约价格 x[,wJzp\6  
contracting party 订约人；立约人；缔约国 H'(o}cn7~  
contractual agreement 合约协议 8`R}L  
contractual commitment 合约承担 M}RFFg  
contractual joint venture 合约式联营企业 kv FOk  
contractual mutual fund 合约互惠基金 7G #e~,M5  
contractual right 合约权利 '}[L sU  
contractual savings fund 合约储蓄基金 c^/?VmCQ}  
contributed surplus 实缴资本盈余 nV6g]#~@  
contribution 出资；供款；捐款；分担款项 g960;waz3  
contribution account 供款帐户 ri_6wbPp  
contribution to gross domestic product 在本地生产总值中所占比率 `oI/;&  
contribution to investment 出资额 x'PjP1  
contribution to pension fund 退休金供款 'jO-e^qT  
contributor 供款人；出资人；捐助人 J}`$WL:  
contributory 分担人 )^a#Xn3z  
contributory scheme 供款计划 [/`Hz]R  
contrived cessation of business 有预谋的停业 GA@Q:n8UuR  
control 控制权；控制；管制 70l;**"4  
control of a company 公司的控制权；公司控股权 ~$`YzK^*X  
control of business 业务的控制权 p!5JO4F$  
controlled company 受控制公司 OKH~Y-%<  
controller 控制人；控权人；会计长 InGbV+ I  
controller of an authorized institution 认可机构控权人 lbXkZ,  
controlling company 控股公司 Z.#glmw^=R  
controlling interest 控制权益；控股权益 G"R>aw  
controlling officer 管制人员 `x^,k% :4  
controlling officer's report 管制人员报告 6xQe!d3>s3  
controlling shareholder 控股股东；持有控股权的股东 fP4IOlHkE  
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》 a5g{.:NfO  
conventional lending 传统放款；常规放款 RwLdV+2\R`  
conversion 兑换；换算；转换〔证券〕 ^oZs&+z  
conversion factor 换算因数 L,ey3i7a\  
conversion of stock 公债的转换 61;5Yo  
conversion rate 兑换率；换算率；转换价格〔证券〕 Wn</",Gf  
convertibility 可兑性；兑换性；自由兑换 1OGv+b)  
convertibility undertaking 兑换保证 g KY ,G  
convertible 可兑换；可换股 wEn&zZjx  
convertible currency 可兑换货币 ktJLpZ<0O  
convertible debenture 可转换债权证 wOl-iN=  
convertible loan stock 可转换股的债权股额 SYhspB  
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 %3B>1h9N  
conveyance 转易；转易契；财产转让证书 .0/Z'.c8  
conveyance of property 财产转让 E;e2{@SX2K  
conveyance on sale 售卖转易契 iPL'JVPZ  
conveyancing fee 业权转易费 K%#C+`Ij  
conveyancing scale charges 物业转易收费标准 =-&iF  
cooling-off period 冷静期 &:{yf=  
co-owner 共同拥有人；分权共有人 N=q29JU  
co-partner 共同合伙人 {Ao^3vB  
co-partnership 共同合伙 "4-Nnm  
Copenhagen Stock Exchange 哥本哈根证券交易所 B=xZkc  
core capital 核心资本 H[yLlv  
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons M L_J<|,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》 ;SP3nU))  
Core Principles for Effective Banking Supervision [Basle Committee] ZQ8Aak  
《有效监管银行业的主要原则》〔巴塞尔委员会〕 tm#y`1-  
cornering “夹仓”；轧空；囤积居奇 JS.'v7  
corporate borrower 借款公司；借款机构 0-O.*Q^  
corporate business 公司企业；公司业务 2xxwQwg8  
Corporate Communications Department [Stock Exchange of Hong Kong Limited] \O4=
mJ  
企业传讯部〔香港联合交易所有限公司〕 s,q!(\{Pv  
corporate customer 公司客户 R
^C;D2  
corporate dealer 公司交易商 8+b3u05  
Corporate Finance Division [Securities and Futures Commission] r_CN/a  
企业融资部〔证券及期货事务监察委员会〕 v~=ol8J B  
Corporate Finance (D.T.C.) Limited 协联财务有限公司 eEFT(e5.>3  
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 eWs^[^c.<  
corporate governance 公司管治 Z ' 96d  
corporate income tax 公司所得税 Q%h o[KU  
corporate investment adviser 公司投资顾问 /{} ]Hu  
corporate member 法团会员；公司会员〔香港联合交易所有限公司〕 I!#^F1p1  
corporate plan 公司计划 6E&&0'm  
corporate practice 执业法团 Wm/k(R`O<  
corporate profits tax 公司利得税 akoKx)(<  
corporate savings 公司储蓄 ZdzGJ[$  
corporate service tax 公司服务税 'vClZGQ1  
corporate signature 法团的签名 mTbPzZ4  
corporation 法团；公司 LKG|S<s  
corporation bond 公司债券 tH!z7VZ  
corporation stock 公司股证；地方债券〔英国〕 `215Llzk;  
corporation tax 公司税 yXmp]9$  
correction phase of stock market 股市调整期 %'< qhGJ  
Correctional Services Industries Suspense Account 惩教工业暂记帐 PQay sdb  
corrective affidavit 修正遗产申报誓章 I[Y?f8gJ  
correspondent bank 代理银行 ? +!?$h  
Cosmos Finance Limited 宇宙财务有限公司 T}On:*&  
cost 成本；费用；价格 0w&1wee(  
cost centre 成本中心 >U.u
Rq  
cost competitiveness 成本竞争力 8#AXK{  
cost control 成本控制；成本管理 PUo&>  
cost convention 原值成本法；成本惯例 OOwJ3I >]>  
cost effectiveness 成本效益；经济效益 q+Q)IVaU81  
cost efficiency 成本效率 ,g.=vQm:?  
cost element 成本要素 h2snGN/{Hb  
cost flow 成本流转 k9?+9bExXA  
cost input 投入资金 40ZB;j$l  
cost management information system 成本管理资料系统 c *noH[  
cost of an asset 资产成本 arrcHf4O  
cost of borrowing 借贷成本 o%7yhCY  
cost of capital 资本成本；资金成本 ?2Dz1#%D  
cost of installation 安装费 a-=apD1RvG  
cost of issue 招股费用；发行股份费用 w+D5a VJ  
cost of living 生活费用 |U0@(H  
cost of transmitting 传送费用 9_$Odc%]  
cost overrun 成本超支 ddxv.kIj.  
cost price 成本价格 6U]7V  
cost price structure 成本价格结构 &*-2k-16  
cost to the revenue 政府收入的损失；政府减少的收入 =V4!t|(7  
cost-benefit analysis 成本效益分析 ybkN^OEJ  
cost-benefit study 成本效益研究 s|oU$?eA  
cost-book company 以成本帐原则组成的公司 Wn5]2D\vkT  
cost-effectiveness analysis 成本效益分析 OkXOV   
costing 成本计算；成本计算法 \aozecpC`  
costing and pricing policy 成本及定价政策 bp_@e0  
costing exercise 成本计算工作 C I0^eaFs  
costing review 成本检讨 Czn7,KE8X  
cost-of-living allowance 生活津贴 4v$AM8/o  
cost-of-living index 生活指数；生活费用指数 4[wP$  
cost-plus pricing 成本加成定价法 :r=_\?  
cost-push inflation 成本推动的通货膨胀 'Mtu-\  
cost-recovery basis 收回成本的原则 f{oWd]eAhb  
cost-related charges 依成本而定的收费 =)LpMTz  
cost-related fee 依成本而定的收费 {5`?0+  
co-surety 共同担保人 XjNu|H/  
co-trustee 共同受托人 $x*GvI1D  
cotton futures 期棉 >kT~X ,o  
Council of SEHK 联交所理事会 c i>=45@J  
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 zq&lxySa  
counterclaim 反申索 }% *g\%L  
counterfoil 联页〔收据〕；存根〔支票〕；票根 i&KODhMpP  
counter-guarantee 反担保 @YELqUb*  
counter-inflationary policy 反通货膨胀政策 p IToy;]  
countersignature 副署签名；连署签名 p,/^x~m3a  
country debt provisioning 债务国坏帐准备 bHM .&4G  
country of beneficial ownership 实益拥有国 e^TF.D?RS  
coupon 息票；赠券 f ;JSP  
coupon rate 息票利率 !NtY4O/  
cover 保证金；承保范围；补仓 Y'9deX+  
cover note 临时保单 d8I/7 ;F X  
cover short position 补仓；填平空仓 }z#8vE;  
coverage 保额；承保范围 'cv/"26#  
covered call 备兑认购期权 5**xU+&  
covered option 备兑期权 xl$ Q
w'  
covered warrant 备兑认股权证 y C#{nUdw  
crash 狂泻；暴跌；崩溃 511q\w M  
creation of new heads and subheads 开立新总目及分目 I6_+3}Hm{  
credit 信用；信贷；信用证；贷项 oxZ(qfjS  
credit advice 贷项通知书 ~c"c9s+o  
credit agency 征信所；信用调查机关 sBMHf9u  
Credit Agricole Indosuez 东方汇理银行 ej `$-hBBV  
credit arrangement 信贷安排 Yaqim<j  
credit balance 贷方结余 fz*6 B NJ  
credit card 信用卡 kCV OeXv  
credit card scheme 信用卡计划 !RI&FcK  
Credit Commercial de France 法国商业银行 5l#)tX.by  
Credit Committee 贷款委员会 \9DTf:!4Z  
credit control 信贷管制 |rQ;|+.  
credit conversion factor 信贷换算因数 vbp)/I-h  
credit easing 放宽信贷 ]M/w];:  
credit exposure 信贷风险 :%gBcL9T  
credit facility 信贷安排；信贷融通；信用透支 (0r6_8e6xv  
Credit Guarantee Scheme 信贷保证计划 HO>uS>+  
credit item 贷项 9viC3bj.o  
credit limit 信贷限额 3h&s=e!  
Credit Lyonnais 里昂信贷银行 Z)<>d.  
Credit Lyonnais Hongkong (Finance) Limited 香港里昂财务有限公司  <_~`)t  
credit rating 信贷评级 42M3c&@P  
credit rating agency 信贷评级机构 (iFhn*/ E  
Credit Review Committee [Hong Kong Monetary Authority] 信贷检讨委员会〔香港金融管理局〕 _wMz+<7bY  
credit risk 信贷风险 lq~n*uwO}t  
credit sale 赊销；赊售 gd*\,P  
credit side 贷方 d{&z^  
credit squeeze 信贷紧缩；收紧信贷 4-MA!&  
credit to... 记入……帐目 +?8nY.~,'  
credit to be given against tax 税款抵免 o,L!F`W  
credit transfer 信贷转帐；信用转帐 WW
.=>]7;  
credit union 储蓄互助社 6 S8#[b  
Credit Union League of Hong Kong 香港储蓄互助社协会 [(hENX}o:  
creditor 债权人 (Jm_2CN7X  
creditor's petition 债权人的呈请书 E+gUzz5  
creditworthiness 信誉；信用可靠程度 qluyJp
t  
creeping inflation 爬行式通货膨胀；温和通货膨胀；渐升通胀 #oaX<,  
criminal bankruptcy 刑事破产 7K~=QEc  
criminal bankruptcy order 刑事破产令 SFHa(JOS  
criminal bankruptcy petition 刑事破产呈请书 [M.Vu  
criterion for credit 授信原则 > 01k u  
critical path analysis 关键路线分析法；要径分析法 I/adzLQ  
cross rate 套价；套汇汇率；交叉汇率 J GdVSjNC  
cross-currency settlement risk 跨国货币结算风险 uAP|ASH9T  
crossed cheque 划线支票 Lqt]  
crossed trade 交叉买卖；交叉盘买卖 R!O'DM+  
Cross-Harbour Tunnel Passage Tax 海底隧道使用税 d;z`xy(C  
cross-holding 相互持股；交叉持股 a)]N#gx  
cross-margining 跨市场保证金制度 XX =A1#H  
cross-referencing system 相互参照系统 |<E%hf  
cross-subsidization 互相资助；互相津贴 TUT>*  
Crown Agent 英联邦代办 {pqm&PB04  
crude activity rate 粗略经济活动率 8r5j~Df  
crude econometric model 粗略计量经济模式 WE3l*7<@  
culpable insider dealing 应受谴责的内幕交易 <H.Ml>q:r  
cum dividend 连股息 Z1&8U=pax  
cumulative appreciation 累积升值；累积增值 \6o ~ i  
cumulative deficit 累积赤字；累积亏损 M:A7=rO~  
cumulative dividend 累积股息 8p5
u1 ;2  
cumulative financial position 累积财政状况 <B)lV'!Bd  
cumulative realized investment 累积的已实现投资 QS[%`-dR2  
currency 货币 *N't ;  
currency adjustment factor 货币调整因子；币值调整因素 \(Iy>L.  
currency board arrangement “货币发行局”制度 Ut<_D8Tzx  
Currency Board Operations Sub-Committee 货币发行委员会 3KGDS9I  
Currency Committee [Hong Kong Futures Exchange Limited] _\[Zr.y  
货币委员会〔香港期货交易所有限公司〕 3Cpix,Dc  
currency crisis 货币危机 .gB#g{5+J  
currency denomination 货币面值 ?D#Vha  
currency futures 货币期货；外汇期货 ']V 2V)t  
currency futures contract 货币期货合约；外汇期货合约  h /on  
currency in circulation 流通货币 fQ<V_loP.@  
currency matching 货币配对 [bAv
|;  
currency note 纸币；钞票 m2_B(-  
currency option 货币期权 W6Hiqu+  
currency swap 货币掉期；货币互兑；货币互惠信贷 *@yYqI<1a  
currency warrant 货币认兑证；货币认股权证 Kh27[@s  
current account 往来帐户；支票户口；经常帐目 RxqXGM`4  
current assets 流动资产 ?O.&=im_  
current domestic value 现行本地价格 -" DI,o  
current liabilities 流动负债  `=oN&!  
current market price 当时市价；现时市价 R{.ku!w  
current price 当时价格；现时价格 r8mE   
current price series 当时物价计算数列 [hs{{II  
current year rules of assessment 当年度评税规则 rVkHo*Q  
cushion 缓冲；缓冲时限〔债券〕 kWWb<WRW:  
cushion of liquid assets 流动资产缓冲额；速动资产缓冲额 hI"I#(*jA%  
custodian 保管人 pJ{sBp_$  
custodian trustee 保管受托人 _r&#Snp  
custody 保管  @521zi  
customer 客户 d
jk   
customer lending 客户贷款 sYvO"|  
customer statement 客户对数单；客户结单 mFT[[Z#  
cut loss “斩仓”；减少损失 IuPwFf)  
cut margin “斩仓” l?ofr*U&-x  
cut-off date 截止日期 *p VKMmU  
cut-throat competition 割喉式竞争；恶性竞争 I` /'\cU9  
cycle of activity 活动循环；商业循环 ~(}zp<e|  
cyclical fluctuation 周期性波动 +_+}^Nf]Y3  
cyclical inflation 周期性通货膨胀 vHWw*gg(/E  
cyclical nature of the economy 经济的周期性情况 x ha!.&DO  
.*8.{n5  
D.A.H. Private Bank Limited安新私人銀行有限公司 na<g /&  
Dah Sing Bank Limited大新銀行有限公司 8G9V8hS1#B  
Dah Sing Finance Limited大新

顶 * ,,D%L  
9v^MZ^Y{  
知识太多了 8%Pjx7'<  
zL1H[}[z+  
要慢慢看 fY\QI =  
谢谢斑竹了