一些有用的会计术语C

C: 2d#3LnO  
X9-WU\?UC  
calendar year figure 历年数字 /FthT  
call 催缴通知；认购期权 Xv&&U@7  
call deposit 通知存款；活期存款 7'~Oai~r  
call loan 短期同业拆借；通知贷款 ;J>upI  
call margin 补仓；追加保证金 @CTSvTt$  
call market 短期同业拆放市场 3OlXi9>3  
call money 短期同业拆借；活期贷款 mM$|cge"  
call option 认购期权；看涨期权 u^4$<fd  
call price 赎回价格；提前赎回价 (2J\o  
call warrant 认购认股权证；回购认股权证 -`8pahI  
callable share 可收回股份；可兑付股份 +v.<Fw2k#  
called up share capital 已催缴股本 ]<xzCPB  
Canadian Dollar [CAD] 加拿大元 vH?rln  
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 j&Trvw<t  
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 3n!f'" T  
cancellation price 取消费 q?
* z<)#  
cap 上限 1 O?bT,"b  
capital 资本；资金 @PZ{(  
Capital Accord 《资本协定》 3!u`PIQv  
capital account 资本帐；非经常帐 wU5.t-|`  
capital account commitment balance 资本帐承担额结余 $A;%p6PO)  
Capital Adequacy Directive [CAD] 《资本充足指引》 m
4r<=o  
capital adequacy ratio [CAR] 资本充足比率 )yt_i'D}  
capital allowance 资本免税额 (Qcd !!  
capital alteration 资本变更 # E{2 !Z  
capital and liabilities ratio 资本负债比率 LsI8T uv  
capital and liquidity requirement 资本与流动资金的规定 zCe[+F  
capital appreciation 资本增值 chE}TK  
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 VrIR!9%:  
capital assets 资本资产 r6QshCA"  
capital at risk 风险资本 Ht"?ajW{  
capital base 资本基础；资金基础 B{lj.S`mB  
capital charges 资本支出；资本费用 Bc*FH>E  
capital commitment 资本承担 c<a)Yqf"]  
capital contribution certificate 出资证明书 *yZ `aKfH  
capital convergence 划一资本充足比率 }1#prQ0F  
capital cost 资本成本；建设成本；建设费用 YZk.{#^c  
capital cover 资本保证 ! }>CEE  
capital deficit 资本亏绌；资本赤字 67g"8R#.V  
capital divided into shares 资本分成股份 FX1H2N(  
capital element 资本因素；资本部分 EvKzpxCh  
capital equipment 资本设备 X=KC+1e  
capital expenditure 资本开支；非经常开支 W8_$]}G8E  
capital expenses 资本费用
idNra#  
capital financing 筹集资本；以非经常收入支付非经常开支的结算 Rz#q68  
capital flow 资金流量 k.ttrKy<q/  
capital formation 资本形成；集资 SaIY-PC  
capital formation figure 资本组合数字 |JLXgwML  
capital fund 资本基金 oMNSQMlI  
capital gain 资本增益；资本增值 NXCvS0/h  
capital gains tax 资本增值税 ='t}d>l  
capital goods 资本财货；资本货物 %XBMi~  
capital grant 非经常补助金；非经常拨款；建设补助金 ^~;"$=Wf  
capital grant cycle 建设补助金周期 7|PB6h3  
capital injection 注入资本；注资 +^DDWVp  
capital input 投入资本 Z0[d;m*  
capital intensity 资本密集度 ]Zz.n5c  
capital intensive 资本密集 ;
Rljx3!N  
capital investment 资本投资 ntntB{t  
Capital Investment Fund 资本投资基金 f#kT?!sP  
capital loss 资本损失 !<3!ORFO  
capital maintenance 资本保值；资本保留 0Lf4^9N  
capital market 资本市场；资金市场 Am!OLGG4  
capital market instrument 资本市场票据 IG Ax+3V  
capital money 资本款项 ifcp!l+8  
capital money subject to a trust 信托财产资本 \iP5.3C  
capital movement 资本流动 $Jo4n>/  
capital nature 资本性质 ph$vP;}  
capital outlay 资本支出 b
O` SBq$  
capital portion 资本部分 1Ror1%Q"?  
capital profit 资本利润  i
}_"  
capital project 基本工程项目；非经常开支项目 L|L;<  
capital receipt 资本收入 Sh2BU3  
capital redemption 资本赎回 h343$,))u  
capital redemption business 资本赎回业务 2FcNzAaV  
capital redemption contract 资本赎回合约 w{*PZb4  
capital redemption reserve 资本赎回储备 \(MIDCZ@-  
capital reduction 资本减缩；减资 ^ -4~pDv^  
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] 9:P\)'y?  
股本削减计划〔香港联合交易所有限公司〕 <L+1 &H  
capital repayment 偿还资本 MD^,"!A  
capital reserve 资本储备；后备资本 (6Ciqf8  
capital revenue 资本收益；非经常收入 I^Dm 3yz  
capital spending 资本开支；资本支出；非经常开支 %:v<&^oDlm  
capital stock 股本 ?>Ngsp>-P  
capital stock subscription 认缴股本；认购股本 2?{'(iay  
capital subsidy 建设津贴；基本建设津贴 9:*[Q"v  
capital subvention 非经常资助金 6>]w1 H  
capital sum 资本额 ;0U*N& f  
capital tax 资本税 aaP6zJXi  
capital transfer tax 资本转移税 iB|htH'T  
capital turnover 资本周转率 /9=r.Vxh  
capital value 资本价值 )$h!lAo  
capital works project 基本工程项目 )8!*
,e=4  
Capital Works Reserve Fund 基本工程储备基金 l8khu)\n4R  
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 la}cGZ; p.  
capitalization 资本化；资本总额 f^ja2.*%?  
capitalization of interest 利息化作本金 Eq%f`Qg+1E  
capitalized interest 化作本金的利息 ^ L]e]<h(  
capitalized loan 转作资本的贷款 /J(vqYK"  
capitalized value 资本还原值；资本化价值 d%UzQ*s  
capitation grant 按人计算的补助金 Bf.iRh0Q5  
captive insurance business 专属自保保险业务 Z5p [*LMO  
car insurance 汽车保险 h*R w^5,c  
Caribbean Development Bank 加勒比开发银行 {a__/I>)  
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.]
!TivQB  
意大利嘉利堡银行 Sn0kJIb }  
cartel 同业联盟；卡特尔  l5 ]  
cartelized rates system 联营式利率制度 fwvwmZW  
cash 现金；现款 !1=*"H%t  
cash accounting system 现金会计制度 _RIlGs\.  
cash acquisition 以现金投资所得的资产 bZ_TW9mq  
cash allowance 现金津贴 'J$@~P  
cash assets 现金资产 9GRQ^E  
cash at bank 银行现金；银行存款 eyuyaSE  
cash balance 现金结余 wBvVY3VQ^  
cash basis 现金收付制；收付实现制 =P%&]5ts  
cash basis accounting 现金收付制会计；收付实现制会计 ;{aGEOP'U  
cash bonus 现金红利 `U=Jbdc l3  
cash book 现金出纳帐；现金簿 $H)QUFyC  
cash client 现金客户 Vm[F~2+HX  
cash commission rebate 现金回佣 *NG\3%}%|@  
cash compensation 现金补偿 X
o:Mar  
cash contribution 现金承担额；现金分担额 2e-`V5{)b  
cash cost 直接费用；现金成本 OIJT~Z}  
cash coupon 现金礼券 v$D U q+  
cash credit 现金信贷 ~8yh,U  
cash deficit 现金赤字 tXqX[Td`0g  
cash deposit and withdrawal 现金收支 tS>^x  
cash disbursement journal 现金支出日记簿 L
P=y$B  
cash disbursement slip 现金支出传票；现金支出单 R
*!s'R  
cash flow 现金流量；银根 \ @fKKb|  
cash flow lending 流动现金放款；无抵押融资 <:Mz2Rg  
cash flow statement 现金流量表；现金流动表 aU~?&]  
cash flow surplus 现金流量盈余 E%DT;1  
cash in hand 库存现金；手头现金  3%bhW9H%  
cash in till 备用现金 ] j8
bv3  
cash in transit 运送中现金；在运现金 4y#XX[2Wj  
cash input 投入现金 -pIz-*  
cash input figure 现金投入数字 }lDX3h
 
cash limit 现金支出限额；现金限额 haY]gmC  
cash margin 现金保证金 _-lE$
O  
cash market 现货市场；现金交易市场 Aj|->Y  
cash offer 现金要约；现金补偿额 |g.CS$'#Nt  
cash payment 现金付款；现金支付 |iI dm  
cash position 现金头寸 3C<G8*4);/  
cash price 现金价格 x\U[5d   
cash receipts journal 现金收入日记簿 "V(P
)_  
cash receiving slip 现金收入传票；现金收入单 K"x_=^,Yu*  
cash settlement 现金结算 K2yu}F^}  
cash surplus 现金盈余 e MHz/;I  
cash with order 订货付现；凭票即付 p#{y9s4h  
cashier's order 银行本票 9=~ZA{0J  
cashier's order outstanding 未承兑的银行本票 ?
].MnwYo  
cash-limited subhead 有现金支出限额的分目 p0WUF\"  
cash-sweep 现金彩票活动 ccrWk*t
r  
casual client “散客”；“散户” ) $_1U!z  
CCASS Depository 中央结算系统证券存管处 ol*,&C:{  
CCIC Finance Limited 中芝兴业财务有限公司 D;NL*4zt  
cedant 分出者 F3EAjO)ch  
ceding company 分出公司 +8C}%6aX  
ceding insurer 分出保险人 Z[OX{_2]K  
ceiling 上限 n."n?C'{  
ceiling price 最高限价 v\5O\ I ^  
central bank 中央银行 W} i6{Vh  
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 FGx)?  
central banking 中央银行业务 0U@#&pUc  
central banking function 中央银行职能 mf3,V|>[\  
Central Clearing and Custodian System 中央结算及托管系统 &hO-6(^I  
Central Clearing and Depository System 中央结算及存管系统 cZQ8[I  
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 W~0rSVD$<z  
central clearing house 中央结算所 5h&sdzfG  
central clearing system 中央结算制度；集体交收系统 aZ4?!JW.  
central custody system 中央托管系统 9-/q-,  
central depository 中央存管处 aTTkj\4  
central depository system 中央证券存管制度 RARA_tii  
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 BLyV~   
central rate 中央汇率；中心汇率 v>#Njgo  
Central Registration Hong Kong Limited 香港中央证券登记有限公司 DPjs?M<  
Central Tender Board 中央投标委员会 fJ[ ^_,O  
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统；世达结算系统 U8Zb&6  
centralized budgetary and payments system 集中预算及支付制度 gns}%\,  
centred 12-month moving average 十二个月定位移动平均数 Rey+3*zUb  
certificate of approval 批准证明书 $j.;$~F  
certificate of beneficial entitlement to property 资产权益证书 _i}b]xfM  
certificate of compliance 合格证明书；合约完成证明书 tkT,M,]?9  
certificate of deposit [CD] 存款证 O{_t*sO9q*  
certificate of exemption from estate duty 豁免遗产税证明书 vt{[_L(h  
certificate of incorporation 公司注册证书；法团注册证书 8Y.qP"
s  
certificate of incorporation of registered trustees 注册受托人法团证书 v*?8:>:}  
certificate of indebtedness [CI] 负债证明书 JFVx&  
certificate of insurance 保险证书 v?O
VhV  
certificate of interest 权益证明书；息票 lG\uJxV  
certificate of means 资产证明书 D,}bTwRb-  
certificate of participation 参与证明书 =S`h/fru  
certificate of payment of profits tax 缴付利得税证明书 Ohk\P;}  
certificate of preference 特惠税证 LDc EjFK(  
certificate of rateable value 应课差饷租值证明书 NgDhdOB  
certificate of registration 登记证书；注册证明书 5[Vr {^)  
certificate of satisfaction 清偿证明书 SK\@w9#&$  
certificate of transfer 转让证明书 5[jcw`  
certificate to bearer 不记名证明书 %-blx)Pc  
certification 核证 T0tX%_6`  
certification fee 核证费 Y2x|6{ #  
certified cheque 经银行证明可兑现的支票 Gu*y7I8  
certified public accountant [CPA] 执业会计师 1`K-f m)  
certified statement 经证明的报表 Q;$k?G=l  
cessation of business 停业 xrPZy*Y,  
cession 分保 Xx{| [2`  
C.F. Finance Company Limited 浙一财务有限公司 VGc*aQYa  
chance 机会；中彩机会 N!(mM;1X)  
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 o>r
P\  
change of domicile 迁册 %xlpOR4  
change to estimates 修订预算 ] #@:VR  
change to the approved estimates of expenditure 核准开支预算的变动 *'-4%7C`1  
charge 费用；押记；抵押 ?.SGn[  
charge number 税单号码 b!]O]dk#  
charge on assets 资产的征税 (p[#[CI9  
charge upon general revenue 从政府一般收入中拨款支付 +d6onO{8  
chargeable 可予征收；应课税的 v1,#7sAW'  
chargeable agreement for sale 可予征收印花税的买卖协议 |@X^_L.!  
chargeable income 应课税入息 -xHR6  
chargeable normal trading receipt 应课税的一般营业收入 7HDc]&z  
chargeable profit 应课税利润 HLW_Y|QaFo  
chargeable to tax 应课税 'z. GAR  
charged to... 记入……帐目 $Y|OGZH8E  
chargee 承押记人 |reA`&<q  
charge-holder 受押人 !FL"L 9   
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 ]zol?  
charging order 押记令 9r].rzf9  
chargor's right 押记人的权利 fEZuv?@  
charitable donation 慈善捐款 <?KPyg2  
charitable trust 慈善信托 =7<JD}G  
charity property 慈善财产 /aI@2]|~  
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 yjjq&Cn  
charter 章程；特许权 .7.lr[
$g  
charter of incorporation 成立章程 rkjnw@x\  
chartered accountant 特许会计师 Wk0E7Pr  
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 !i;6!w  
Chartered Institute of Public Finance and Accountancy [United Kingdom] ;d6Dm)/(  
特许公共财政及会计学会〔英国〕 IE`3I#v  
charterer 承租人 r%.k,FzGZY  
Chase Manhattan Asia Limited 美国大通亚洲有限公司 0V
1GX~2  
Chase Manhattan Bank 美国大通银行 TmG)
;B}  
chattels 实产 7%Y`j/  
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 +-j-)WU?,  
Che Hsing Finance Company Limited 浙兴财务有限公司 V'&;r'#O  
check-and-balance system 制约平衡制度 D5lQ0_IeW  
Chekiang First Bank Limited 浙江第一银行 VvyRZMR  
cheque 支票 sG`x |%t  
Chiao Yue Finance Company Limited 侨裕财务有限公司 X<L=*r^C,=  
Chiba Bank, Ltd. 千叶银行 >9{?&#]x  
Chicago Board of Options Exchange 芝加哥期权交易所 SY+0~5E  
Chicago Board of Trade 芝加哥交易所 fkZHy|m  
Chicago Mercantile Exchange 芝加哥商品交易所  g{Hgs  
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 /TpTR-\I0  
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 k`:
zQd^T  
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 "U
}kp#)  
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 l r&7 qu  
child allowance 子女免税额 qPQIcJ  
China & South Sea Bank Limited 中南银行 lp *GJP]T  
China Affairs Committee [Hong Kong Futures Exchange Limited] /}m)FaAi  
中国事务委员会〔香港期货交易所有限公司〕 sF {,n0<8  
China concept stock 中国概念股 `9^tuR,  
China Construction Bank 中国建设银行 |{N{VK  
China Development Division [Stock Exchange of Hong Kong Limited] +K1M&(  
中国发展科〔香港联合交易所有限公司〕 G,)zn9X  
China Economic News 《中国经济新闻》 e=0]8l>\V  
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 %y RGN  
China State Bank Limited 国华商业银行 XRV]u|w=g  
Chinatrust Commercial Bank, Limited 中国信托商业银行 3ay},3MCV%  
Chinese Association of Deposit-taking Companies 华资接受存款公司公会
XQy`5iv  
Chinese Bankers Club, Hong Kong 香港银行华员会 zV&l^.  
Chinese Banks' Association 香港华商银行公会 9^}&PEl  
Chinese Gold and Silver Exchange Society 金银业贸易场 v$]B;;[A  
Chinese New Year bonus 年奖；年终花红 f7x2"&?vg  
chit fund 银会 'zI(OnIS  
Chiyu Banking Corporation Limited 集友银行有限公司 p/ ITg  
Chiyu Finance Company Limited 集友财务有限公司 %+~\I\)1  
Cho Hung Finance Limited 朝兴金融有限公司 z5jw\jBD  
choses in action 无形动产；据法权产 v)+g<!  
chronological book 序时帐簿 
bXs=<`>  
Chubu Securities Finance Company 中部证券金融公司 $%~JG(  
Chung Khiaw Bank Limited 崇侨银行 no*)M7  
Chung Nan Finance Company Limited 中南财务有限公司 ~&<#H+O  
Chuo Trust & Banking Co., Ltd. 中央信托银行 4CM'I~  
Chuo Trust Asia Limited 中央信托亚洲有限公司 RCWmdR#}V  
Citibank, N.A. 万国宝通银行 )pHtsd.eP  
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 1{a%V$S[  
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务（香港）有限公司 4qid+ [B  
Citicorp International Limited 万国宝通国际有限公司 C8-7XQ=B:b  
civil debt 民事债项 <w9~T TS  
Civil Service Pension Reserve Fund 公务员退休金储备基金 |oPRP1F-;e  
claim 申索；索偿；债权 N9w"Lb  
claim equalization fund 申索平衡基金 1$&@wG  
claim for refund of property tax 申请发还物业税 ]DVr-f ~  
claim of debt 债权申索 D>7a0p784  
claim on bank 对银行的债权 "/'3I/}  
claim to dividend 摊还债款申索 u}5CzV`  
claimant 申索人；索偿人 {,%&}kd>  
claims statistics 申索统计数字 cwmS4^zt8  
class of insurance business 保险业务类别 ME)Tx3d  
class of property 财产类别 qfDG.Zee#  
claw-back 递减率 tA
v3+  
clearance cost 清拆成本 I\mF dE  
clearing 结算；票据交换；清算 ,Wlt[T(.;  
clearing account 结算帐户 /J
R+WmO  
clearing and settlement system 结算和交收系统 5NhFjPETr  
clearing balance 结算差额 %66="1z0@  
clearing bank 结算银行 t /+;#-  
clearing cheque 交换支票 XKWq{,Ks  
clearing house 结算所；票据交换所 *{ rorir  
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 +bznKy!  
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 xgk~%X%K  
clearing member 结算会员 kq}byv}3I  
Clearing Members' Fund 结算会员基金 tpJA~!mG3  
clearing participant 结算参与者 w/6X9d  
clearing rebate 结算费用的回佣 {'IO  
Clearing Rules [SEHK Options Clearing House Limited] Bv<gVt  
《结算规则》〔联交所期权结算所有限公司〕 =~;~hZj  
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 JN wI{  
Clerk to the Board of Review 税务上诉委员会书记 PeJ#9hI~rQ  
client 客户；委托人；当事人 nj
s:  
client agreement 客户协议 ^%7(  
client confidentiality 客户保密的责任 ]rv\sD`[  
client money 客户款项 pAy4%|(  
client statement 客户结单 r!Eh}0bL  
clients fund 客户资金 w ,j*I7V  
close 结算；收市；收盘 NxHUOPAJc  
close a position 平仓；轧平头寸 X)3(.L  
close company 股份不公开的公司 FOk&z!xYKd  
close higher 收市时价位较高 gzs\C{4D  
close lower 收市时价位较低 &s".hP6  
close mixed 收市时荣辱互见 zH]oAu=H  
close of exchange 交易所停市 e0P[,e*0  
close of financial year 财政年度终结 q/b+V)V  
close out 平仓 5 bI:xL}  
close out a long position 平长仓 K%J?'-  
close out a short position 平空仓 -.h)CM@L  
close steady 收市时价格稳定 Yz/Blh%V  
close the gap 弥补差距 ^\ [p6>  
closed position 平仓 leC!Yj  
closed-end investment corporation 股份固定的投资公司 [.}qi[=n  
close-out price 抛售价格 1$0Kvvg[  
closing account 决算帐户 vfkF@^D  
closing balance 期终结余；收市结余
x9 > ho  
closing price 收市价；收盘价 GB$`b'x@S  
closing quotation 收市价；收市行情 F!X0Wo=  
closing rate 收市汇价；收盘汇率 SoU(fI[6  
closing transaction 平仓交易 QD@O!}; T  
clothing levy 成衣税 DsMo_m/"1  
club deposit 零存整付存款 JR]2Ray  
Code of Aid 《资助则例》 aF 2vgE\  
Code of Banking Practice 《银行营运守则》 /WnCAdDgZ  
Code of Best Practice [Stock Exchange of Hong Kong Limited] F*KQhH7Gf  
《最佳应用守则》〔香港联合交易所有限公司〕  FSMM  
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〕 Ph=NH8  
Code of Conduct for Persons Registered with the Securities and Futures Commission HA0!>_I dC  
《证券及期货事务监察委员会注册人操守准则》 :Qge1/  
code of practice 实务守则；经营守则；执业守则 FOG{dio  
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 RhowhQ)G  
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 \foThLx  
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 bN_e~z  
Code on Pooled Retirement Funds 《集资退休基金守则》 )k(K/m  
Code on Share Repurchases [Share Repurchase Code] __g?xw  
《公司购回本身股份守则》〔《股份购回守则》〕 1 m'.wh|  
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 )-4c@  
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 Xe_ <]|  
co-debtor 共同债务人 UVw^t+n  
co-financing scheme 共同融资计划 3;v)f":[  
cognizance 证明令 )E.AY  
coin 硬币 LQ~|VRRX<  
coin replacement programme 硬币取缔计划 in1rDN%Vi  
coin set 套装硬币 D)-LZbPa  
coinage 硬币 Jt[ug26  
Coinage Security Fund 硬币发行基金 |?88EG@05  
cold call 主动与准客户接触 Ge2Klyi  
collapse in prices 价格下泻；价格下挫；价格暴跌 0S5xmEzop  
collateral 抵押品 N?qETp-:  
collateral bond 担保债券 _x.2&S89  
collateral loan 抵押贷款 .+9*5  
collateral security 附属抵押品 .:?v;rYk{  
collection 征收；收取 ZN}`A
7  
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 l!,tssQ  
collection of betting duty 收取博彩税 ZD&F ,2v  
Collection Office [Inland Revenue Department] 收税处〔税务局〕 $V87=_}  
collective consumption 集体消费 O!"K'Bm  
Collector 收税主任  :tZsSK  
Collector of Rates 差饷征收官 dUv@u!}B  
Collector of Stamp Revenue 印花税署署长 wH|%3@eJ  
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 cP?GRMX@}  
combined surplus 合并盈余 y[i}iT/~  
combined visible and invisible trade account 有形及无形贸易合并帐目 c[-N A  
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 7rdmj[vu  
commemoration coin 具纪念性的硬币 AOg'4  
commencement of winding-up 清盘开始 &| (K#|^@  
commerce and industry sub-index 工商分类指数 "pDU v^ie  
commercial activity 商业活动 2 ,nhs,FZ  
commercial bank 商业银行 Ic&~iqQ  
Commercial Bank Act of Norway 《挪威商业银行法》 uj3`M9  
Commercial Banks Law 《商业银行法》 #2^0z`-\_z  
commercial borrowing 商业借款 8|Tqk,/pD  
Commercial Code of Japan 《日本商法》 :gsRJy
1  
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 |mH* I  
commercial invoice 商业发票 ya2sS9^T[  
commercial letter of credit 商业信用证 4XAB_Q  
commercial loan 商业贷款；商业放款 j55_wx@cA  
commercial paper 商业票据 $s_k/dM~&  
commercial paper market 商业票据市场 VrW]|jIu*  
commercial registry 商业登记处 ]|3hK/  
commercial return 商业回报 Cj>HMB}  
commercial sale 商业销售 Zz} o t  
commercialization 商品化 PY.HZ/#d  
commercially viable 具商业利益；有利可图 uf?;;wg  
Commerzbank AG 西德商业银行 sK%b16#  
commission 佣金；委员会 __}SHU0R  
Commission des Operations de Bourse of France 法国证券事务监察委员会 r^R
a`:ca  
commission house 佣金行；代办行 ft/k-64  
commission payable 须付的佣金 \IQG%L{  
commission rebate 佣金回扣 Uc!k)o#=  
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 tpSgbGzp  
Commissioner of Banking 银行监理专员〔银监专员〕 9Buss+K?/h  
Commissioner of Estate Duty 遗产税署署长 !P
Ig,  
Commissioner of Inland Revenue 税务局局长 5 SQ!^1R 9  
Commissioner of Insurance 保险业监理专员 0gqV>:  
Commissioner of Rating and Valuation 差饷物业估价署署长 sO) H#G  
commitment 承担；已承担的开支；承担额；承担项目 |}d^lQ9  
commitment fee 承诺费 B*G]
Dr)e  
Committee of the Hong Kong Association of Banks 香港银行公会委员会 QuS=^,]  
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 9po=[{Bp  
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 {e&fBX6;  
Committee on Payment System [Hong Kong Monetary Authority] B9"d7E#wHF  
支付系统委员会〔香港金融管理局〕 Sv#Ml
S>  
Committee on Unit Trusts [Securities and Futures Commission] N-l`U(Z~P  
单位信托委员会〔证券及期货事务监察委员会〕 yM 7{v$X0  
Commodities Dealers' Deposit Fund 商品交易商按金基金 L$Z!  
Commodities Trading Commission 商品交易事务监察委员会 >4ex5  
commodity 商品 x6K_!L*Fx]  
commodity classification 商品分类法 \L
>XF'o  
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 #eYYu2ND  
commodity dealer 商品交易商 (g;O,`|c,  
commodity exchange 商品交易所 `n6cpX5
  
Commodity Exchange Compensation Fund 商品交易所赔偿基金 Y9mhD
znS  
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 Gw)y<h  
commodity flow method 商品流动法；商品流通法 -$!r+4|q  
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 l8E))oz1T  
commodity futures contract 商品期货合约 t5 >ma:^j  
commodity market 商品市场 Ju>QQOxi|  
commodity tax 商品税 dk
g`T#}  
commodity trading adviser 商品交易顾问 1a9' *[  
commodity trading adviser's representative 商品交易顾问代表 [`tOhL  
commodity trading advisory contract 商品交易顾问合约 RV@B[:  
commodity warrant 商品期权证 f/L8usBXq  
commodity-based investment 以商品为基础的投资 y={ k7  
common fund 共同基金 W.4R+kF<  
common property 分权共有财产 "
#Z e3Uy\  
common share 普通股 O4`.ohAZ  
common stock 普通股 t_ CMsp  
Commonwealth Bank of Australia 澳洲联邦银行 mqeW,89  
Commonwealth Development Corporation 英联邦发展公司 u"5/QB{  
Commonwealth Finance Ministers Conference 英联邦财长会议 ecm+33C  
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 C2LG@iCIE  
Commonwealth income tax 英联邦入息税 iOm&(2/  
Commonwealth Preference 英联邦特惠制 3T(ft^~  
communal property 公有财产；公有产业 !_Y
%+Rkp0  
communication expenses 通讯费用 &=t~_ Dc  
Community Preference 欧共体特惠制 ],AtR1k  
commutation of pension 退休金的折算 At>e4t2@  
commuted gratuity 折算酬金 }vZfp5Y  
commuted pension gratuity 经折算的退休酬金 Kez0Bka  
Companies Act [United Kingdom] 《公司法令》〔英国〕 fV9+FOZn  
Companies Handbook 《上市公司手册》 2KXFXR  
companies inspector 公司检查员 &2:WezDF  
Companies Liquidation Account 公司清盘帐户 !rgXB(  
Companies Ordinance: Information to be Included in a Rights Issue Prospectus gD%o0jt"  
《公司条例：供股章程须载有的资料》 .z CkB86  
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》 ;xq
;c\N  
Companies Registration Officer 公司注册主任 @<P;F  
Companies Registry 公司注册处 )j]f ]8  
Companies Registry Trading Fund 公司注册处营运基金 j*2/[Eq  
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 Qv,ORm h5  
Company Formation and Enforcement Division [Companies Registry] Wv3p!zW3I  
公司成立及条例执行部〔公司注册处〕 n<EIu  
company in which the public are substantially interested 由公众拥有相当权益的公司 gs}&a3d7k  
company limited by guarantee 担保有限公司 ?b d&Av  
company limited by shares 股份有限公司 /slCK4vFc  
company register 公司登记册 CWZv/>,%  
company registration fee 公司注册费 Z3zD4-p$_  
company with limited liability 有限法律责任的公司 LP7jCt  
company's memorandum 公司组织章程 =WF@S1  
company's reserve 公司储备 
`?&C5*P  
comparative advantage 比较优势；比较利益 w)go79  
compensation 补偿金；赔偿 c9g
m%  
Compensation Committee [Stock Exchange of Hong Kong Limited] s'/_0  
赔偿委员会〔香港联合交易所有限公司〕 ;U0w<>4L  
compensation from insurance 保险赔偿 J}Z\I Y,  
compensation fund 赔偿基金 uYFy4E3  
compensation fund levy 赔偿基金征费 %b pQ=  
compensation rate 补偿率 Hv"qRuQ?[  
Compensation Review Committee 赔偿检讨委员会 3#fg 2  
compensation scheme 赔偿计划 b7'A5]X  
compensation trade 补偿贸易 cooicKS7  
compensation value 补偿值 *W=1yPP  
compensatory payment 补偿付款 Qt"jU+Zoy  
competition and pricing strategy 竞争与定价策略 \Ogs]4  
competitive edge 竞争优势 E08!
a  
competitive price 具竞争力的价格 r 'ioH"=  
competitive tender 竞争性投标 }K.)yv n  
Compliance Committee [Stock Exchange of Hong Kong Limited] P2>_qyX  
监察委员会〔香港联合交易所有限公司〕 cgcU2N6y;  
component of expenditure 开支组成部分 9R+ qw  
Composite Consumer Price Index 综合消费物价指数 var
aBFD  
composite index 综合指数 ,
o2x,I  
composite rating 综合评级 JWM4S4yZHR  
composite return form 综合报税表 R74RJi&  
Composite Securities and Futures Bill 《证券及期货综合条例草案》 iMYJVB=  
composite tax return 综合报税表 abe5 As r  
composition 组合成分；债务重整协议 "2!5g)iO  
composition of earnings 收益组合成分 ;[C_h
o  
compound increase 复合增加率；复合增长率 y
qb$,$  
compound interest 复利 c]ll89`||  
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 )WkN34Q  
comprador note 买办票据 .$&v
SOgd(  
comprador order 买办付款令票 nFwg pT  
comprehensive income tax 综合所得税 x'i~o'  
comptroller 审计主任 aE]RVyG@L  
compulsory liquidation 强制清盘 t:'^pYN:g  
compulsory winding-up 强制清盘 'eQ*?a43  
computation 计算；计算表 lE bV)&'  
computational procedure 计算方法 tTq2AR|  
computer audit programme 电脑审计程序；电脑核数程序 +s+E!
=s  
concentrated position 集中持仓量 d<_IC7$u>  
concentration risk 资金集中风险；集中融资风险 rb.:(d)T  
concept stock 概念股 ,=u!hg  
concession 特许权；宽减措施；优惠 y
BqKldl  
concession contract 特许经营权合约 >U:.5Tch'V  
concessionary rate 优惠率 /z1-4:^`A[  
concordat 协定；契约；国际监管条约 *6(/5V  
condition 条件 [{F;4>g  
conditional endorsement 附有条件的背书 =
dQ46@  
conditional offer 有条件要约 rgv$MnG  
conditional sale agreement 有条件售卖协议 Wsw/ D  
conditions of tender 投标章程 UWgPQ%}  
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》 Y4Jaw2b  
conduct of business standard 业务操守准则 sVS),9\}  
Confidentiality Understandings 保密谅解文件 a{I(Qh!}  
confirmation letter 确认书 (Kkqyrb  
confirmation of mail transfer 信汇证明书 #9(iu S+BU  
Confirmation of Payment 已缴税证明书 ;|vn;s/  
confirmed letter of credit 保兑信用证 St3/mDtH  
confirming bank 保兑银行 !J}Q%i  
confiscation order 没收令 {us#(4O  
connected transaction 关连交易 F @!9rl'  
consensus capitalism 共识资本主义 meD?<g4n~"  
conservative investor 保守投资者 s9b+uUt%  
consideration 代价；对价；约因 e>HdJ"S`  
consideration issue [listing method] 代价发行〔上市方式〕 tiic>j\D  
consideration other than cash 现金以外的代价 .P!pC  
consignee 收货人；代售人 p ^I#9(PT  
consignment 托运；寄售 ]1bNcq2I  
consignor 付货人；托运人；寄售人 c_6~zb?k+m  
consolidated account 综合帐目 # i|pi'Ij  
consolidated account expenditure 综合帐目开支 .gwT?O,  
consolidated balance sheet 综合资产负债表 om0g'Qa  
consolidated cash deficit 综合现金赤字 >` |sBx  
consolidated cash surplus 综合现金盈余 35#"]l"  
consolidated enterprises sectorial index 综合企业分类指数 w2]]##J  
consolidated net earnings 综合净收益；综合净盈利 Kb#
Z(C9  
consolidated net profit 综合净利润；综合纯利 csv;u'  
consolidated policy 综合保单 O1z
3(  
consolidated price 综合价格 $gcC}tX  
consolidated profit and loss account 综合损益帐；综合损益表 YLNJ4nE  
consolidated public sector expenditure 公营部门综合开支 U'xmn$O  
consolidated revenue account 综合收入帐 L8$+%Gvo  
consolidated shareholders' fund 综合股东资金 
m@` NN  
consolidation of shares 股份合并 oe1$;K>.7  
consolidation period 巩固期；“牛皮靠稳”阶段；大涨后的调整期 \4hB1-
 
consortium company 财团公司 =@ed{~
 
consortium loan 银团贷款 LeXkl=CC  
constant dollar figure 固定币值 Cbr>\;sc2Z  
constant market price 固定市价 '_M"yg6d  
constant price 固定价格 }C{wGK+o[  
constant price series 固定物价计算数列 `yua?n  
constant rate 固定比率 Xa=oEG  
constituent stock 成分股 uPL|3ACS  
constitution 章程；组织章程 0(az80 p  
construction output 建造产出量 idP2G|Z  
constructive trust 法律构定信托 5l /EZ\q  
consultant accountant 顾问会计师 w;DRC5V>  
consultant's fee 顾问费 }Lb[`H,}A  
Consultation Paper on Proposed Regulation on Share Margin Financing ~
i9'9PHX@  
《监管股票按贷财务的建议谘询文件》 uKpWb1(  
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability OR-fC  
《有关联交所检讨董事资格的程序的谘询文件》 /U,;]^  
consumer behaviour 消费者行为 \QMRuR.  
Consumer Council 消费者委员会 mT#ebeBaf  
consumer credit financing operation 消费者信贷业务 ^U{SUWl  
consumer demand 消费者需求 j |:{ B  
consumer durables 耐用消费品 =7%c*O <  
consumer expenditure 消费开支 A}(Q^|6  
consumer goods 消费品 s% (|z  
consumer market 消费市场 &/]g@^h9  
consumer price 消费物价 KFn[  
Consumer Price Index [CPI] 消费物价指数 drf?7
%v  
Consumer Price Index (A) 甲类消费物价指数 Z/[ww8b.  
Consumer Price Index (B) 乙类消费物价指数 @6z]Xb
 
Consumer Price Index Classification System 消费物价指数分类法 6#Afj0  
Consumer Price Index Report 《消费物价指数月报》 {);<2]o| 6  
Consumer Price Index series 消费物价指数系列 ~e<h2/Xc  
consumer price inflation 消费物价上涨 }>~]q)]  
Consumer Representative Action Fund 消费者集体诉讼基金 :x@j)&  
consumer sentiment 消费意欲 ZE0D=  
consumer spending 消费开支；消费支出 V.kRV{43  
consumption expenditure 消费开支 rh 7%<xb>  
consumption pattern 消费模式 &0%x6vea  
consumption product 消费产品 ~{gV`nm=J  
consumption tax 消费税 ^Y+P(o$HM  
contango 交易延期费；延期交割费；期货溢价 vvcA-k?  
contingencies warrant 紧急拨款令；应急支款授权书 zQyt1&!  
contingency 应急费用；意外开支准备金 T!Eyq,]  
contingency allowance 应急准备金 Pa\"l'!>^  
contingency sum 应急费用；意外开支准备金 u(g0Ob  
contingent assets 或有资产 t73" d#+  
contingent debt 或有债权；待确定债务 M"<B@p]rk:  
contingent interest 待确定的权益 u8i!Fxu  
contingent liabilities 或有负债 ^|ln q.j  
contingent profit 或有利润 4 .d~u@=  
contingent right 或有的权利 6]5e(J{Fz  
continue to hold a deposit 继续持有存款 f"g-Hbl5  
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 ?'r=>'6D  
continuing rent 连续租金 |$a!Zx94^  
continuing trustee 留任受托人 HmZ*  
continuous licensing system 长期持牌制度 QcG-/_,'}  
Continuous Net Settlement System [CNS System] 持续净额交收系统 }2~$"L,_  
contra account 对销帐户 *B1%-  
contra flow 资金回流 0GP\*Y8  
contra item 对销项目 "jMSF@lr  
contra transfer 对销转拨 qA5PIEvdq  
contract 合约 Ij9ezNZT=  
contract for difference 差价合约 %[H|3  
contract for service 服务合约 [BzwQ 4  
contract for settlement 平仓合约 YVS~|4hu?i  
contract note 成交单据 zKX|m-i|2  
contract of copartnery 合伙合约 !;s5\91  
contract of indemnity 弥偿合约 t*{B
N>B  
contract of insurance 保险合约 r*XEne  
contract of reinsurance 再保险合约 i*ErxWzu  
contract price 合约价格 aX{i   
contracting party 订约人；立约人；缔约国 g6~B|?!   
contractual agreement 合约协议 'n4$dv%q  
contractual commitment 合约承担 -"MB(`  
contractual joint venture 合约式联营企业
}0z]sYI  
contractual mutual fund 合约互惠基金 t}q\.  
contractual right 合约权利 AI\|8[kf0  
contractual savings fund 合约储蓄基金 we;QrS(Hi  
contributed surplus 实缴资本盈余 c&a.<e3mL  
contribution 出资；供款；捐款；分担款项 b?{\
t;  
contribution account 供款帐户 <
k?jt  
contribution to gross domestic product 在本地生产总值中所占比率 ?kKr/f4N  
contribution to investment 出资额 EsKOzl[c:  
contribution to pension fund 退休金供款 Hklgf  
contributor 供款人；出资人；捐助人 >%{H>?Hn  
contributory 分担人 UUaC@Rs2  
contributory scheme 供款计划 ud,=O Xq  
contrived cessation of business 有预谋的停业 ~Ddlr9Ej  
control 控制权；控制；管制 Y+0HC
2
(o  
control of a company 公司的控制权；公司控股权 # 8fq6z|JZ  
control of business 业务的控制权 @Rp#*{  
controlled company 受控制公司 Nr#" 5<W  
controller 控制人；控权人；会计长 2E*h,Mo  
controller of an authorized institution 认可机构控权人 }SZU'lYHoM  
controlling company 控股公司 c6_i~0W56  
controlling interest 控制权益；控股权益 IFfB3{J  
controlling officer 管制人员 U+wfq%Fz  
controlling officer's report 管制人员报告 $F/Uk;*d!  
controlling shareholder 控股股东；持有控股权的股东 yTwtGo&  
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》
0$A7"^]  
conventional lending 传统放款；常规放款 
%RX}sS  
conversion 兑换；换算；转换〔证券〕 ?'I pR  
conversion factor 换算因数 ~|5B   
conversion of stock 公债的转换 #<EMG|&(  
conversion rate 兑换率；换算率；转换价格〔证券〕 >0Gdxj]\  
convertibility 可兑性；兑换性；自由兑换 =!{ E!3>*D  
convertibility undertaking 兑换保证 Qq*Ks 5   
convertible 可兑换；可换股 C.Ty\@U  
convertible currency 可兑换货币 i_M0P12  
convertible debenture 可转换债权证 2~(\d\k  
convertible loan stock 可转换股的债权股额 $:D-dUr1  
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 &h_do8R  
conveyance 转易；转易契；财产转让证书 h#Q Sx@U6  
conveyance of property 财产转让 MWZH-aA(.  
conveyance on sale 售卖转易契 y|(C L^(  
conveyancing fee 业权转易费 eB,eu4+-  
conveyancing scale charges 物业转易收费标准 ?vr9l7VOi  
cooling-off period 冷静期 hX&Jq%{oa  
co-owner 共同拥有人；分权共有人 UK!PMkX  
co-partner 共同合伙人 Z.rR)  
co-partnership 共同合伙 n0rAO
kW  
Copenhagen Stock Exchange 哥本哈根证券交易所 '&42E[0P  
core capital 核心资本 K! I]0!:  
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons `D
~wY^q{  
《适用于注册人的衍生工具场外交易活动的核心运作和财务风险管理机制》  "yA=Tw  
Core Principles for Effective Banking Supervision [Basle Committee] I@jXW>$  
《有效监管银行业的主要原则》〔巴塞尔委员会〕 oW\kJ>!  
cornering “夹仓”；轧空；囤积居奇 xR`M#d5"  
corporate borrower 借款公司；借款机构 yHIZpU|(j  
corporate business 公司企业；公司业务 Zm+QhnY|  
Corporate Communications Department [Stock Exchange of Hong Kong Limited] tVFydN~  
企业传讯部〔香港联合交易所有限公司〕 4<(U/58a*  
corporate customer 公司客户 `_Fxb@"R  
corporate dealer 公司交易商 z3l(4WP  
Corporate Finance Division [Securities and Futures Commission] u/>+cT6}  
企业融资部〔证券及期货事务监察委员会〕 q9iHJ'lMD*  
Corporate Finance (D.T.C.) Limited 协联财务有限公司 MQvk& AX  
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 s !XJ   
corporate governance 公司管治 <yxy ;o  
corporate income tax 公司所得税 K 0Gm ?(  
corporate investment adviser 公司投资顾问 6Ud6F t6  
corporate member 法团会员；公司会员〔香港联合交易所有限公司〕 {$fd?| 9h  
corporate plan 公司计划 l`k""f69W  
corporate practice 执业法团 pas^FT~  
corporate profits tax 公司利得税 |O4LR,{G.w  
corporate savings 公司储蓄 rf=ndjrH  
corporate service tax 公司服务税 U+2U#v=<  
corporate signature 法团的签名 t
Tcff9ee  
corporation 法团；公司 n1J;)VyR  
corporation bond 公司债券 }$E341@  
corporation stock 公司股证；地方债券〔英国〕 =s5g9n+7  
corporation tax 公司税 ;VW->ia6  
correction phase of stock market 股市调整期 ;V)jC  
Correctional Services Industries Suspense Account 惩教工业暂记帐 $3c9iVK~_  
corrective affidavit 修正遗产申报誓章 o7=#ye&P  
correspondent bank 代理银行 PqVz^(Wz  
Cosmos Finance Limited 宇宙财务有限公司 N6UPD11}6  
cost 成本；费用；价格 ` 5lW  
cost centre 成本中心 @:%p#$V  
cost competitiveness 成本竞争力 cf`g.9pjlx  
cost control 成本控制；成本管理 _ISaO C{2-  
cost convention 原值成本法；成本惯例 R+b~m!58  
cost effectiveness 成本效益；经济效益 yi&6HNb  
cost efficiency 成本效率 c]1\88  
cost element 成本要素 YQ$EN>.eO  
cost flow 成本流转 _CImf1  
cost input 投入资金 w8iXuRv  
cost management information system 成本管理资料系统 /*kc|V  
cost of an asset 资产成本 i2&I<:  
cost of borrowing 借贷成本 J@lQzRqRb  
cost of capital 资本成本；资金成本 "eG
@F  
cost of installation 安装费 0Q4i<4 XW  
cost of issue 招股费用；发行股份费用 7A
dg;  
cost of living 生活费用 U6x$R O!  
cost of transmitting 传送费用 o>i@2_r\&H  
cost overrun 成本超支 Lh;U2pA  
cost price 成本价格 \h48]ZjC`  
cost price structure 成本价格结构 tB)nQw7  
cost to the revenue 政府收入的损失；政府减少的收入 Xdl7'~k  
cost-benefit analysis 成本效益分析 y)*W!]:7^>  
cost-benefit study 成本效益研究 u0{R;)  
cost-book company 以成本帐原则组成的公司 z`esst\aV  
cost-effectiveness analysis 成本效益分析 rJK
a
c"{  
costing 成本计算；成本计算法 *VV#o/Qp  
costing and pricing policy 成本及定价政策 Ouos f1  
costing exercise 成本计算工作 #ni:Bwtl{  
costing review 成本检讨 G5,g$yNs  
cost-of-living allowance 生活津贴 ?ytY8`PC  
cost-of-living index 生活指数；生活费用指数 a>8&B  
cost-plus pricing 成本加成定价法  U!O"f  
cost-push inflation 成本推动的通货膨胀 K'\Jnn  
cost-recovery basis 收回成本的原则 R>T9 H0  
cost-related charges 依成本而定的收费 CAa&,ZR  
cost-related fee 依成本而定的收费 j{&$_  
co-surety 共同担保人 f~t5[D(\Q,  
co-trustee 共同受托人 me  ,lE-  
cotton futures 期棉 KEfwsNSc%  
Council of SEHK 联交所理事会 yE{\]j|Zf  
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 OuMj%
I  
counterclaim 反申索 G(;R+%pu  
counterfoil 联页〔收据〕；存根〔支票〕；票根 ?DgeKA"A  
counter-guarantee 反担保 C/#?S=w`4  
counter-inflationary policy 反通货膨胀政策 C'.^2s#e8  
countersignature 副署签名；连署签名
'PWX19  
country debt provisioning 债务国坏帐准备 y%!zXK`cl]  
country of beneficial ownership 实益拥有国 {!>'# F^e  
coupon 息票；赠券 TD.t)  
coupon rate 息票利率 Dn[uzY6  
cover 保证金；承保范围；补仓 t>}(`0  
cover note 临时保单 VOGx  
cover short position 补仓；填平空仓 vww>]Z}  
coverage 保额；承保范围 Zdy{e|-Zn  
covered call 备兑认购期权 -Dy":/Bk  
covered option 备兑期权 +F]=Z  
covered warrant 备兑认股权证 >qS2ha  
crash 狂泻；暴跌；崩溃 Plj>+XRO  
creation of new heads and subheads 开立新总目及分目 )<
(3 .M  
credit 信用；信贷；信用证；贷项 a3J' c  
credit advice 贷项通知书 `MC5_SG 1  
credit agency 征信所；信用调查机关 3<O=,F  
Credit Agricole Indosuez 东方汇理银行 jp880}  
credit arrangement 信贷安排 9Yhlq$;g  
credit balance 贷方结余 J b?x-%Za  
credit card 信用卡 &t,"k'p  
credit card scheme 信用卡计划 $bFH%EA.
 
Credit Commercial de France 法国商业银行 ~xt]g zp{  
Credit Committee 贷款委员会 "h7Np/ m3  
credit control 信贷管制 ^H`4BWc  
credit conversion factor 信贷换算因数 4L/nEZ!Nsu  
credit easing 放宽信贷 ib%'{?Q.  
credit exposure 信贷风险 Vy7 )_D  
credit facility 信贷安排；信贷融通；信用透支 45
Lzq6  
Credit Guarantee Scheme 信贷保证计划 }6"l`$=Ev  
credit item 贷项 +:3s f%0  
credit limit 信贷限额 1Vx>\A  
Credit Lyonnais 里昂信贷银行 e/b | sl  
Credit Lyonnais Hongkong (Finance) Limited 香港里昂财务有限公司 xV"~?vD  
credit rating 信贷评级 8lFYk`|g  
credit rating agency 信贷评级机构 3w}ul~>
j  
Credit Review Committee [Hong Kong Monetary Authority] 信贷检讨委员会〔香港金融管理局〕 G * =>  
credit risk 信贷风险 sL)7MtNwy  
credit sale 赊销；赊售 "EBCf.3-  
credit side 贷方 :u`gjj$:s  
credit squeeze 信贷紧缩；收紧信贷 KM9H<;A  
credit to... 记入……帐目 nQ@<[KNd  
credit to be given against tax 税款抵免 4}-G<7*  
credit transfer 信贷转帐；信用转帐 m:Fdgu9  
credit union 储蓄互助社 x}~Z[bx  
Credit Union League of Hong Kong 香港储蓄互助社协会 :Z.P0=  
creditor 债权人 zNM*xPgS  
creditor's petition 债权人的呈请书 L, 2;-b|  
creditworthiness 信誉；信用可靠程度 H"c2kno9  
creeping inflation 爬行式通货膨胀；温和通货膨胀；渐升通胀 nT9Hw~f<j  
criminal bankruptcy 刑事破产 L KLLBrm:  
criminal bankruptcy order 刑事破产令 A"/|h].  
criminal bankruptcy petition 刑事破产呈请书 /h 4rW>8D2  
criterion for credit 授信原则 B&AF(e (  
critical path analysis 关键路线分析法；要径分析法 C9 j{:&  
cross rate 套价；套汇汇率；交叉汇率 9L>73P{_  
cross-currency settlement risk 跨国货币结算风险 .UYhj8  
crossed cheque 划线支票 =g|5VXW5  
crossed trade 交叉买卖；交叉盘买卖 !NMiWG4R  
Cross-Harbour Tunnel Passage Tax 海底隧道使用税 S2 MJb  
cross-holding 相互持股；交叉持股 z\-/R9E/5-  
cross-margining 跨市场保证金制度 Uf9L*Z'6il  
cross-referencing system 相互参照系统 '.]<lh!  
cross-subsidization 互相资助；互相津贴 LKgo(&mY  
Crown Agent 英联邦代办 <6&Z5mpm$w  
crude activity rate 粗略经济活动率 q;.LK8M  
crude econometric model 粗略计量经济模式 45H9pY w  
culpable insider dealing 应受谴责的内幕交易 JC#5CCz  
cum dividend 连股息 =w7+Yt  
cumulative appreciation 累积升值；累积增值  \|C*b<
 
cumulative deficit 累积赤字；累积亏损 T0N6k acl  
cumulative dividend 累积股息 w
W7#M  
cumulative financial position 累积财政状况 e4FR)d0x  
cumulative realized investment 累积的已实现投资 aH\A  
currency 货币 ko"xR%Q  
currency adjustment factor 货币调整因子；币值调整因素 (5e4>p&+  
currency board arrangement “货币发行局”制度 gOr%N!5  
Currency Board Operations Sub-Committee 货币发行委员会 M7{_"9X{  
Currency Committee [Hong Kong Futures Exchange Limited] 8On MtP  
货币委员会〔香港期货交易所有限公司〕 ?8FJMFv;4%  
currency crisis 货币危机 ]U&<y8Q_6  
currency denomination 货币面值 ~Rw][Ys  
currency futures 货币期货；外汇期货 5p ,HkV  
currency futures contract 货币期货合约；外汇期货合约 K^IB1U$  
currency in circulation 流通货币 erOj(ce  
currency matching 货币配对 @U:PXCvh  
currency note 纸币；钞票 :r7!HG_  
currency option 货币期权 7bQST0?  
currency swap 货币掉期；货币互兑；货币互惠信贷 Ymf@r?F<  
currency warrant 货币认兑证；货币认股权证 xT-`dS0u  
current account 往来帐户；支票户口；经常帐目 OHt^e7\  
current assets 流动资产 'n}]  
current domestic value 现行本地价格 zm3$)*p1  
current liabilities 流动负债 [x'D+!  
current market price 当时市价；现时市价 _k#GjAPM  
current price 当时价格；现时价格 GK[Hs1/  
current price series 当时物价计算数列 bX 6uGu 7  
current year rules of assessment 当年度评税规则 a%/D~5Z  
cushion 缓冲；缓冲时限〔债券〕 M\RHFTB<C  
cushion of liquid assets 流动资产缓冲额；速动资产缓冲额 hFnUw26P  
custodian 保管人 )Myx(w"S  
custodian trustee 保管受托人 yd[4l%G(zS  
custody 保管 |uI~}pSG  
customer 客户 |Xt6`~iC  
customer lending 客户贷款 _na/&J6  
customer statement 客户对数单；客户结单 |l@z7R+4*  
cut loss “斩仓”；减少损失 W
M7LCP  
cut margin “斩仓” *JAC+<~d  
cut-off date 截止日期 GI>(S  
cut-throat competition 割喉式竞争；恶性竞争 .>S1do+  
cycle of activity 活动循环；商业循环 J>"qeR /  
cyclical fluctuation 周期性波动 + Y!:@d  
cyclical inflation 周期性通货膨胀 s^m`qi(H  
cyclical nature of the economy 经济的周期性情况 p0PK-e`@:  
|
.;]e[&  
D.A.H. Private Bank Limited安新私人銀行有限公司 H;0K4|I  
Dah Sing Bank Limited大新銀行有限公司 KwgFh#e  
Dah Sing Finance Limited大新

顶 5F!i%{XQvm  
[("2=Uz;  
知识太多了 .m.
Ga|;  
O8Z+g{  
要慢慢看 D5:|CMQ  
谢谢斑竹了