一些有用的会计术语C

C:  U}j0
D2  
s.NGA.]$  
calendar year figure 历年数字 WaR`Kp+>  
call 催缴通知；认购期权 %FIE\9  
call deposit 通知存款；活期存款 _b;{_g  
call loan 短期同业拆借；通知贷款 y7Df_|Z  
call margin 补仓；追加保证金 N_[*H  
call market 短期同业拆放市场 Z!X0U7&U  
call money 短期同业拆借；活期贷款 KRDmY+  
call option 认购期权；看涨期权 k7A-J\  
call price 赎回价格；提前赎回价 h2;F
 
call warrant 认购认股权证；回购认股权证 5iydZ  
callable share 可收回股份；可兑付股份  zi`o#+  
called up share capital 已催缴股本 SQt4v"  
Canadian Dollar [CAD] 加拿大元 O#S.n#{  
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 P1' al  
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 {fn!'  
cancellation price 取消费 e(=w(;84  
cap 上限 I83<r9  
capital 资本；资金 6ar   
Capital Accord 《资本协定》 ]y
PqLJ  
capital account 资本帐；非经常帐 ZoZ|Ma  
capital account commitment balance 资本帐承担额结余 :'*~uJrR  
Capital Adequacy Directive [CAD] 《资本充足指引》 3y8G?LL/[7  
capital adequacy ratio [CAR] 资本充足比率 55c|O  
capital allowance 资本免税额 q;>7*Y&  
capital alteration 资本变更 M}v/tRI  
capital and liabilities ratio 资本负债比率 |64~K\X  
capital and liquidity requirement 资本与流动资金的规定 YcK|.Mq':  
capital appreciation 资本增值 }s<4{:cv+  
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〕 :T !'N\7  
capital assets 资本资产 L AA
HEv  
capital at risk 风险资本 oj_3ZsO  
capital base 资本基础；资金基础 ax5<#3__  
capital charges 资本支出；资本费用 ur7q [n  
capital commitment 资本承担 G?/DrnK:  
capital contribution certificate 出资证明书
_D(rI#q  
capital convergence 划一资本充足比率 2u*KM`fa`  
capital cost 资本成本；建设成本；建设费用 yFlm[K5YD  
capital cover 资本保证 9.B KI/  
capital deficit 资本亏绌；资本赤字 Px`!A EFd[  
capital divided into shares 资本分成股份 Q9G;V]./  
capital element 资本因素；资本部分 ly3\e_z:G  
capital equipment 资本设备 HcSXsF  
capital expenditure 资本开支；非经常开支 tr}Loq\y  
capital expenses 资本费用 *CTlOy  
capital financing 筹集资本；以非经常收入支付非经常开支的结算 (|1A?@sJ#h  
capital flow 资金流量 { W{
]L:  
capital formation 资本形成；集资  0$fpIz  
capital formation figure 资本组合数字 hJ~Uf5Q  
capital fund 资本基金 7X'u6$i  
capital gain 资本增益；资本增值 XaPV94  
capital gains tax 资本增值税 k%QpegN  
capital goods 资本财货；资本货物 l u%}h7ng  
capital grant 非经常补助金；非经常拨款；建设补助金 9kS^Abtk  
capital grant cycle 建设补助金周期
CDR@ `1-  
capital injection 注入资本；注资 h/hmlnOQl  
capital input 投入资本 Cg?&wj<
 
capital intensity 资本密集度 d;9FB[MmOJ  
capital intensive 资本密集 ls:w8&`*  
capital investment 资本投资 *QQzvhk  
Capital Investment Fund 资本投资基金 {v;&5!s  
capital loss 资本损失 =uYYsC\T  
capital maintenance 资本保值；资本保留 2/=l|!JKLz  
capital market 资本市场；资金市场 6 EC*  
capital market instrument 资本市场票据 vbe
|hO""  
capital money 资本款项 Z+. '>  
capital money subject to a trust 信托财产资本 1rF]yi:X  
capital movement 资本流动 !*bMa8]*  
capital nature 资本性质 c?&X?<  
capital outlay 资本支出 s6.M\^  
capital portion 资本部分 @Y<bwv  
capital profit 资本利润 
;{tj2m,  
capital project 基本工程项目；非经常开支项目 $jqq `n_  
capital receipt 资本收入 UH-*(MfB  
capital redemption 资本赎回 @{tz:f  
capital redemption business 资本赎回业务 S<@7_I  
capital redemption contract 资本赎回合约 %Ax3;g#  
capital redemption reserve 资本赎回储备 % *INT  
capital reduction 资本减缩；减资 Tl
[!=S  
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] v4c[(&  
股本削减计划〔香港联合交易所有限公司〕 e:n<EnT  
capital repayment 偿还资本 T@&K-UQ  
capital reserve 资本储备；后备资本 OO*zhGD;[  
capital revenue 资本收益；非经常收入 d,Yw5$i  
capital spending 资本开支；资本支出；非经常开支 P&ptJtNg  
capital stock 股本 6'G6<8>-  
capital stock subscription 认缴股本；认购股本 Jx](G>F4f1  
capital subsidy 建设津贴；基本建设津贴 O5kz5b>Z  
capital subvention 非经常资助金 v8[I8{41  
capital sum 资本额 usK*s$ns  
capital tax 资本税 8hJ%JEzga  
capital transfer tax 资本转移税 RA'M8:$  
capital turnover 资本周转率 $jI3
VB  
capital value 资本价值 Mh/dpb\Z  
capital works project 基本工程项目 4DOH`6#an  
Capital Works Reserve Fund 基本工程储备基金 {NFr]LGOp  
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 @ljA  
capitalization 资本化；资本总额 "wnzo,  
capitalization of interest 利息化作本金 h"_;IUZ!  
capitalized interest 化作本金的利息 yt=3sq  
capitalized loan 转作资本的贷款 :LRYYw  
capitalized value 资本还原值；资本化价值 SVs_dG$  
capitation grant 按人计算的补助金 %9N7Ln|%  
captive insurance business 专属自保保险业务 i}mVQ\j5  
car insurance 汽车保险 p#?7w  
Caribbean Development Bank 加勒比开发银行 ?Unb? {,&2  
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] :f}9
($  
意大利嘉利堡银行 ,<tX%n`v=  
cartel 同业联盟；卡特尔 T;y>>_,  
cartelized rates system 联营式利率制度 >dG;w
6y'  
cash 现金；现款 =Og)q$AL  
cash accounting system 现金会计制度 %GA"GYL9'  
cash acquisition 以现金投资所得的资产 evAMJ=  
cash allowance 现金津贴 ,3p~w5C/+[  
cash assets 现金资产 BJsz2t :0  
cash at bank 银行现金；银行存款 #W'HR
 
cash balance 现金结余 > BY&,4r  
cash basis 现金收付制；收付实现制 wq(7|!Eix  
cash basis accounting 现金收付制会计；收付实现制会计 Z/0fXn})  
cash bonus 现金红利 (SDr!!V<  
cash book 现金出纳帐；现金簿 {/(D$"j(S  
cash client 现金客户 7- ] as$  
cash commission rebate 现金回佣 bg&zo;Ck8T  
cash compensation 现金补偿 w2Jf^pR  
cash contribution 现金承担额；现金分担额 sRx63{  
cash cost 直接费用；现金成本 4C-jlm)V  
cash coupon 现金礼券 3z)Kz*xr  
cash credit 现金信贷 Q<'nE  
cash deficit 现金赤字 3
U.88{y  
cash deposit and withdrawal 现金收支 v7jq@#-   
cash disbursement journal 现金支出日记簿 P&)xz7wG  
cash disbursement slip 现金支出传票；现金支出单 1H@>/QC  
cash flow 现金流量；银根 +"cq(Y@  
cash flow lending 流动现金放款；无抵押融资 (k) l=]`}  
cash flow statement 现金流量表；现金流动表 o-{[|/)Tk  
cash flow surplus 现金流量盈余 57zSu3v4Y  
cash in hand 库存现金；手头现金 [los dnH^?  
cash in till 备用现金 -o[x2u~n\  
cash in transit 运送中现金；在运现金 =;3Sx::=  
cash input 投入现金 7/ysVWt  
cash input figure 现金投入数字 PMh^(j[  
cash limit 现金支出限额；现金限额 m-*i>4;  
cash margin 现金保证金 ];a=Pn-:}G  
cash market 现货市场；现金交易市场 l@H  
cash offer 现金要约；现金补偿额 @}OL9Ch  
cash payment 现金付款；现金支付 Lz!,kwg  
cash position 现金头寸 Fzpfoz<N  
cash price 现金价格 !*m5F8Qm?A  
cash receipts journal 现金收入日记簿 LuSLkLN  
cash receiving slip 现金收入传票；现金收入单 %Bn?n{/  
cash settlement 现金结算 V
|/NB  
cash surplus 现金盈余 ') gi%  
cash with order 订货付现；凭票即付 :xD=`ib  
cashier's order 银行本票 v!Pb`LCqK  
cashier's order outstanding 未承兑的银行本票 ^3{TZ=_;|  
cash-limited subhead 有现金支出限额的分目 =aj/,Q]  
cash-sweep 现金彩票活动
X*39c b(b  
casual client “散客”；“散户” ng:9 l3x  
CCASS Depository 中央结算系统证券存管处 zj`v?#ET  
CCIC Finance Limited 中芝兴业财务有限公司 pUq1|)g  
cedant 分出者 F\AX:  
ceding company 分出公司 04'~ta(t  
ceding insurer 分出保险人 'wI"Bo6e  
ceiling 上限 O<"}|nbmQ[  
ceiling price 最高限价 7,|c  
central bank 中央银行 OQT;zqup  
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 8p9bCE>\  
central banking 中央银行业务 e~@[18  
central banking function 中央银行职能 'fF;(?  
Central Clearing and Custodian System 中央结算及托管系统 a /#PLP  
Central Clearing and Depository System 中央结算及存管系统 )V ;mwT!Q  
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 MH
ai
%E  
central clearing house 中央结算所 9@52Fg;mj  
central clearing system 中央结算制度；集体交收系统 x2z;6)  
central custody system 中央托管系统 PBxCx3a{  
central depository 中央存管处 X4t s)>"d  
central depository system 中央证券存管制度 ;A'Z4=*~  
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 2 :mn</z  
central rate 中央汇率；中心汇率 0-|byAh  
Central Registration Hong Kong Limited 香港中央证券登记有限公司 \B 0ywN?  
Central Tender Board 中央投标委员会 2Sp=rI  
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统；世达结算系统 pN9A{v(  
centralized budgetary and payments system 集中预算及支付制度 %8Dz

o  
centred 12-month moving average 十二个月定位移动平均数 Y&_&s7z  
certificate of approval 批准证明书 NqEA4C  
certificate of beneficial entitlement to property 资产权益证书 ?jt}*q>X]  
certificate of compliance 合格证明书；合约完成证明书 &A)B~"[~  
certificate of deposit [CD] 存款证 A~+S1  
certificate of exemption from estate duty 豁免遗产税证明书 '|*?*
6q  
certificate of incorporation 公司注册证书；法团注册证书 Yd=a}T  
certificate of incorporation of registered trustees 注册受托人法团证书 8&~~j7p
,  
certificate of indebtedness [CI] 负债证明书
k^%B5  
certificate of insurance 保险证书 wUQw!%?>  
certificate of interest 权益证明书；息票 0iK;Egwm  
certificate of means 资产证明书 TJ'[--  
certificate of participation 参与证明书 +$(2:S*r  
certificate of payment of profits tax 缴付利得税证明书 'XofD}dm  
certificate of preference 特惠税证 I_%a{$Gjl  
certificate of rateable value 应课差饷租值证明书 %4 XJn@J  
certificate of registration 登记证书；注册证明书 vR=6pl$|~~  
certificate of satisfaction 清偿证明书 J9Ou+6u(  
certificate of transfer 转让证明书 9D}/\jM  
certificate to bearer 不记名证明书 ,FMx5$  
certification 核证 d/|D<Sb[s  
certification fee 核证费 Q~Hh
\Lt  
certified cheque 经银行证明可兑现的支票 }gMDXy}  
certified public accountant [CPA] 执业会计师 4e;yG>  
certified statement 经证明的报表 wm")[!h)v  
cessation of business 停业 WN5`;
{\  
cession 分保 bi&*9K0  
C.F. Finance Company Limited 浙一财务有限公司 W4U@%b do  
chance 机会；中彩机会 UybW26C;aU  
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 pY~,(s|Qb  
change of domicile 迁册 b0A1hb[|  
change to estimates 修订预算 qY$qaM^=  
change to the approved estimates of expenditure 核准开支预算的变动 Fxqp-}:  
charge 费用；押记；抵押 n?ctLbg  
charge number 税单号码 ~$f;U  
charge on assets 资产的征税 E55t*^`  
charge upon general revenue 从政府一般收入中拨款支付 UH>F|3"d  
chargeable 可予征收；应课税的 a/U2xq{x  
chargeable agreement for sale 可予征收印花税的买卖协议
PN<C
=gAe  
chargeable income 应课税入息 G4;3cT3'  
chargeable normal trading receipt 应课税的一般营业收入 aKlUX  
chargeable profit 应课税利润 Cb@3M"1:  
chargeable to tax 应课税 1q3( @D5~+  
charged to... 记入……帐目 )r z+'|,  
chargee 承押记人 *"98L+  
charge-holder 受押人 >,gvb5  
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 b}wC|\s  
charging order 押记令 k({\/t3i  
chargor's right 押记人的权利 3 M10f
I?  
charitable donation 慈善捐款 8kt5KnD2  
charitable trust 慈善信托 Q
33"u/-v  
charity property 慈善财产 %#Z/2<_  
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 TO*BH^5R  
charter 章程；特许权 ^o@,3__7Q  
charter of incorporation 成立章程 $DC*i-}qFg  
chartered accountant 特许会计师 iy\nio`  
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 wHv]ViNvXE  
Chartered Institute of Public Finance and Accountancy [United Kingdom] 3bd5FsI^pU  
特许公共财政及会计学会〔英国〕 |R@~-Ht  
charterer 承租人 ~h=X8-D  
Chase Manhattan Asia Limited 美国大通亚洲有限公司 uV hCxUMQ  
Chase Manhattan Bank 美国大通银行 ZBG
}3Z   
chattels 实产 G633Lm`ri  
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 qG/fE'(j&  
Che Hsing Finance Company Limited 浙兴财务有限公司 wpt='(  
check-and-balance system 制约平衡制度 %?hsoj&k  
Chekiang First Bank Limited 浙江第一银行 m8JR@!t7  
cheque 支票 (j"(  
Chiao Yue Finance Company Limited 侨裕财务有限公司 Rek -`ki5F  
Chiba Bank, Ltd. 千叶银行 "ZHtR/;  
Chicago Board of Options Exchange 芝加哥期权交易所 q
)lnS )  
Chicago Board of Trade 芝加哥交易所 FvuGup`w  
Chicago Mercantile Exchange 芝加哥商品交易所 $1zvgep  
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 4E[!,zvl  
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 LrV{j?2@  
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 cx$Gic:4  
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 1b>C
<\  
child allowance 子女免税额 #4h+j%y[H  
China & South Sea Bank Limited 中南银行 &G>(9  
China Affairs Committee [Hong Kong Futures Exchange Limited] [;oCYb$9  
中国事务委员会〔香港期货交易所有限公司〕 H{
c?lT  
China concept stock 中国概念股 Tv]<SI<B[  
China Construction Bank 中国建设银行 LaIJ1jf  
China Development Division [Stock Exchange of Hong Kong Limited] 3q:
{1rc  
中国发展科〔香港联合交易所有限公司〕 o{kbc5_  
China Economic News 《中国经济新闻》 HygY>s+3[  
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 5Wj; [2 )  
China State Bank Limited 国华商业银行 %T=A{<[`  
Chinatrust Commercial Bank, Limited 中国信托商业银行 zT* .jv  
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 \#x}q'BC4  
Chinese Bankers Club, Hong Kong 香港银行华员会 V*$L;xbC|  
Chinese Banks' Association 香港华商银行公会 !b-bP,q  
Chinese Gold and Silver Exchange Society 金银业贸易场 rf9_eP  
Chinese New Year bonus 年奖；年终花红 pA#}-S%  
chit fund 银会 (|fm6$  
Chiyu Banking Corporation Limited 集友银行有限公司 zggB$5  
Chiyu Finance Company Limited 集友财务有限公司 )g@S%Yu  
Cho Hung Finance Limited 朝兴金融有限公司 l0Ti Z  
choses in action 无形动产；据法权产 rba;&D;  
chronological book 序时帐簿 v !Kw< fp|  
Chubu Securities Finance Company 中部证券金融公司 1fL<&G  
Chung Khiaw Bank Limited 崇侨银行 q
y!Ou3^  
Chung Nan Finance Company Limited 中南财务有限公司 YIp-Y
}6  
Chuo Trust & Banking Co., Ltd. 中央信托银行 sK=}E=  
Chuo Trust Asia Limited 中央信托亚洲有限公司 >7U>Yh  
Citibank, N.A. 万国宝通银行 j#6|V]l  
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 &MgeYpd  
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务（香港）有限公司 \hP=-J[~C  
Citicorp International Limited 万国宝通国际有限公司 jN+N(pIi.o  
civil debt 民事债项 Zx?b<"k  
Civil Service Pension Reserve Fund 公务员退休金储备基金 6ZqgY1  
claim 申索；索偿；债权 0gF!!m  
claim equalization fund 申索平衡基金 W;Jx<-#1  
claim for refund of property tax 申请发还物业税 `wTlyS3[  
claim of debt 债权申索 &Rz, J]  
claim on bank 对银行的债权 npu6E;'l*  
claim to dividend 摊还债款申索 V5GkP1L  
claimant 申索人；索偿人 }98>5%Uv  
claims statistics 申索统计数字
agOk*wH5  
class of insurance business 保险业务类别 D0]a\,aZ  
class of property 财产类别 g#K'6VK{  
claw-back 递减率 D~
&Mwsi  
clearance cost 清拆成本 iY/KSX^~O  
clearing 结算；票据交换；清算 o8FXqTUcs4  
clearing account 结算帐户 k6?cP0I)5  
clearing and settlement system 结算和交收系统 <<|H=![  
clearing balance 结算差额 qq0?e0H  
clearing bank 结算银行 =OV2uq  
clearing cheque 交换支票 M_D6i%b^  
clearing house 结算所；票据交换所 lZt(
&^T  
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 jB^OP1  
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 "]-],K  
clearing member 结算会员 3rf#Q}"  
Clearing Members' Fund 结算会员基金 M\+*P,i
 
clearing participant 结算参与者 8xI`jE"1  
clearing rebate 结算费用的回佣 e}cnX`B  
Clearing Rules [SEHK Options Clearing House Limited] Hwe)T
sh e  
《结算规则》〔联交所期权结算所有限公司〕 s3lwu :4f  
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 ?&h3P8  
Clerk to the Board of Review 税务上诉委员会书记 =z
iy`#fm,  
client 客户；委托人；当事人 *R`MMm  
client agreement 客户协议 yNJAWM7  
client confidentiality 客户保密的责任 a~^Srj!}x  
client money 客户款项 =O{~Q3z@s  
client statement 客户结单 X`\:_|  
clients fund 客户资金 9g?xlue#?  
close 结算；收市；收盘 %W|DJ\l8"  
close a position 平仓；轧平头寸 %bX0 mN  
close company 股份不公开的公司 "t&{yBQ0u  
close higher 收市时价位较高 KLt%[$CTi  
close lower 收市时价位较低 $)e:8jS=  
close mixed 收市时荣辱互见  td(M#a-  
close of exchange 交易所停市 0%)5.=6  
close of financial year 财政年度终结 VZA3IbK}  
close out 平仓 In
uc(_I  
close out a long position 平长仓 O rk  
close out a short position 平空仓 1 2]fQkp  
close steady 收市时价格稳定 nY) .|\|i  
close the gap 弥补差距 IB7tAG8  
closed position 平仓 T }uE0Z,  
closed-end investment corporation 股份固定的投资公司 ]u&dJL  
close-out price 抛售价格 ,bSVVT-b  
closing account 决算帐户 G79C {|c\  
closing balance 期终结余；收市结余 J/4y|8T/y  
closing price 收市价；收盘价 Q.(51]'  
closing quotation 收市价；收市行情 u5gZxO1J5  
closing rate 收市汇价；收盘汇率 2A$0CUMb  
closing transaction 平仓交易 VvgN3e[  
clothing levy 成衣税 2%]hYr;  
club deposit 零存整付存款 A"/aGCG0z  
Code of Aid 《资助则例》 >7>7/7=O  
Code of Banking Practice 《银行营运守则》 %9c|%#3  
Code of Best Practice [Stock Exchange of Hong Kong Limited] +X!+'>  
《最佳应用守则》〔香港联合交易所有限公司〕 .9\Cy4_qSd  
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〕 Jc~E"x  
Code of Conduct for Persons Registered with the Securities and Futures Commission ;x>;jS.t  
《证券及期货事务监察委员会注册人操守准则》 ~! Lw1]&  
code of practice 实务守则；经营守则；执业守则 .{N\<01  
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 )Ul&1UYA  
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 yer> x  
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 ,eELRzjl  
Code on Pooled Retirement Funds 《集资退休基金守则》 uU+s!C9r  
Code on Share Repurchases [Share Repurchase Code] \!X?zR_  
《公司购回本身股份守则》〔《股份购回守则》〕 j3P RAe  
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 Rx. rj~  
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 wd`R4CKhP]  
co-debtor 共同债务人 %^^h) Wy}  
co-financing scheme 共同融资计划 rr>~WjZ3  
cognizance 证明令 S.fXHtSx  
coin 硬币 X"J%R/f  
coin replacement programme 硬币取缔计划 iE{Oit^aG  
coin set 套装硬币 `03<0L  
coinage 硬币 +I
sWI;lp  
Coinage Security Fund 硬币发行基金 >1XL;)IL>  
cold call 主动与准客户接触
dx359  
collapse in prices 价格下泻；价格下挫；价格暴跌 x9*ys;~w  
collateral 抵押品  g@(30{  
collateral bond 担保债券 CB@B.)E  
collateral loan 抵押贷款 |,fh)vO  
collateral security 附属抵押品 By/bVZks  
collection 征收；收取 Pt3[|4L  
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 `Wwh`]#"~d  
collection of betting duty 收取博彩税 3GWrn,f  
Collection Office [Inland Revenue Department] 收税处〔税务局〕 u@"o[e':  
collective consumption 集体消费
 'O1.6*K  
Collector 收税主任 )n7)}xy#z  
Collector of Rates 差饷征收官 'o8\`\'H!  
Collector of Stamp Revenue 印花税署署长 Gt.*_E  
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 7dhn'TW  
combined surplus 合并盈余 k <}I<Or  
combined visible and invisible trade account 有形及无形贸易合并帐目 `
]yK
M0 Z  
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 qi[(*bFK7  
commemoration coin 具纪念性的硬币 'Fzuc^G(d  
commencement of winding-up 清盘开始 5k`e^ARf  
commerce and industry sub-index 工商分类指数 s#Q_Gu  
commercial activity 商业活动 LsotgQ8   
commercial bank 商业银行 >\-3P$  
Commercial Bank Act of Norway 《挪威商业银行法》 bG1 ofsU  
Commercial Banks Law 《商业银行法》 d:$G|<uA  
commercial borrowing 商业借款 zuj;T,R;  
Commercial Code of Japan 《日本商法》 I! ITM<Z$l  
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 &.*T\3UO  
commercial invoice 商业发票 <\xQ7|e  
commercial letter of credit 商业信用证 @{de$ODu  
commercial loan 商业贷款；商业放款 lvig>0:M  
commercial paper 商业票据 G\IocZ3Gz  
commercial paper market 商业票据市场 EreAn  
commercial registry 商业登记处 iDvpXn  
commercial return 商业回报 h&'J+b  
commercial sale 商业销售 A@{ !:_55  
commercialization 商品化 ][N) 2_^M  
commercially viable 具商业利益；有利可图 /op/g]O}  
Commerzbank AG 西德商业银行 RQJ9MGw  
commission 佣金；委员会 .hnF]_QQ  
Commission des Operations de Bourse of France 法国证券事务监察委员会 .kzms  
commission house 佣金行；代办行 9w$7VW;  
commission payable 须付的佣金 Ty iU1,oO  
commission rebate 佣金回扣 {
N@Y<=+:  
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 4}PeP^pj  
Commissioner of Banking 银行监理专员〔银监专员〕 6A@Lj*:2m  
Commissioner of Estate Duty 遗产税署署长 VG#$fRrZ  
Commissioner of Inland Revenue 税务局局长 :EaiM J_=  
Commissioner of Insurance 保险业监理专员 {C, #rj  
Commissioner of Rating and Valuation 差饷物业估价署署长 ^8U6"O6|X  
commitment 承担；已承担的开支；承担额；承担项目 :'b%5/ ^q  
commitment fee 承诺费 |7Yvq%E  
Committee of the Hong Kong Association of Banks 香港银行公会委员会 \
6jF{  
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 t-a`.y  
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 Dl@{}9  
Committee on Payment System [Hong Kong Monetary Authority] %L.rcbg:<c  
支付系统委员会〔香港金融管理局〕 \j/}rzo]  
Committee on Unit Trusts [Securities and Futures Commission] >R) F}  
单位信托委员会〔证券及期货事务监察委员会〕 f@#w{W,3  
Commodities Dealers' Deposit Fund 商品交易商按金基金 ,$SkaTBe  
Commodities Trading Commission 商品交易事务监察委员会 <y'qo8oqF  
commodity 商品 } pSt@3o,  
commodity classification 商品分类法 N)Qlkz$X  
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 ^w ]1qjGw  
commodity dealer 商品交易商 paUyS1i  
commodity exchange 商品交易所 O\:;q*]
 
Commodity Exchange Compensation Fund 商品交易所赔偿基金 E{?L= ^cU  
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 ~|J*E38  
commodity flow method 商品流动法；商品流通法 N_*u5mfQX  
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 TosPk(o(  
commodity futures contract 商品期货合约 ]r]+yM|  
commodity market 商品市场 -y9Pn>~V  
commodity tax 商品税 sd]0Hx[  
commodity trading adviser 商品交易顾问 {m>~`   
commodity trading adviser's representative 商品交易顾问代表 sL;z"N@PK  
commodity trading advisory contract 商品交易顾问合约 v^57j:sD  
commodity warrant 商品期权证 `=PB2'  
commodity-based investment 以商品为基础的投资 fjF!
>Dy  
common fund 共同基金 G<Th<JF)Q  
common property 分权共有财产 k^~@9F5k  
common share 普通股 gA|!$EAM  
common stock 普通股 ~&vA_/M  
Commonwealth Bank of Australia 澳洲联邦银行 s-
Q7uohK  
Commonwealth Development Corporation 英联邦发展公司 cG<Q`(5~  
Commonwealth Finance Ministers Conference 英联邦财长会议 H{&a)!Ms  
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 m.|qVN  
Commonwealth income tax 英联邦入息税 #.RG1-L  
Commonwealth Preference 英联邦特惠制 v_[)FN"]Y.  
communal property 公有财产；公有产业 F?!};~$=Z  
communication expenses 通讯费用 fB@K'JQG  
Community Preference 欧共体特惠制 nA|gQibA  
commutation of pension 退休金的折算 kwDjK"  
commuted gratuity 折算酬金 -DbH6u3  
commuted pension gratuity 经折算的退休酬金 GC,vQ\  
Companies Act [United Kingdom] 《公司法令》〔英国〕 ?T$*5d  
Companies Handbook 《上市公司手册》 zLE>kK  
companies inspector 公司检查员 AD0ptHUBa  
Companies Liquidation Account 公司清盘帐户 1 yxZ  
Companies Ordinance: Information to be Included in a Rights Issue Prospectus X=-gAutfE=  
《公司条例：供股章程须载有的资料》 ze-TBh/  
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》 UA1]o5K  
Companies Registration Officer 公司注册主任 ^/ULh,w!fP  
Companies Registry 公司注册处 )@sJTAK  
Companies Registry Trading Fund 公司注册处营运基金 RcKQER  
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 A?^A
*e  
Company Formation and Enforcement Division [Companies Registry] :%+^}   
公司成立及条例执行部〔公司注册处〕 Ki&WS<,0Z  
company in which the public are substantially interested 由公众拥有相当权益的公司 `bBfNI?3d*  
company limited by guarantee 担保有限公司 8N</Yi|n  
company limited by shares 股份有限公司 a)YJ4\Qg[  
company register 公司登记册 !4DGP28  
company registration fee 公司注册费 <yPq;#z(!  
company with limited liability 有限法律责任的公司 j=!(F`/  
company's memorandum 公司组织章程 Po2_ 0uX  
company's reserve 公司储备 v3=&{}+j.  
comparative advantage 比较优势；比较利益 Y#Sd2h,^X  
compensation 补偿金；赔偿 .rD#1)O  
Compensation Committee [Stock Exchange of Hong Kong Limited] |*/uN~[  
赔偿委员会〔香港联合交易所有限公司〕 w%%6[<3%  
compensation from insurance 保险赔偿 QE`:jxyad  
compensation fund 赔偿基金 mgJ]@s}9  
compensation fund levy 赔偿基金征费 ;C7BoHB9  
compensation rate 补偿率 Rh05W_?Js  
Compensation Review Committee 赔偿检讨委员会 2^k^"<h5j  
compensation scheme 赔偿计划 Dohl,d  
compensation trade 补偿贸易 jpPdjQ  
compensation value 补偿值 oho AUT  
compensatory payment 补偿付款 S|O%h}AH;  
competition and pricing strategy 竞争与定价策略 *Xf[b)FR  
competitive edge 竞争优势 QSl:=Q'  
competitive price 具竞争力的价格 _>Pe]3  
competitive tender 竞争性投标 c,{&  
Compliance Committee [Stock Exchange of Hong Kong Limited] sM);gI14  
监察委员会〔香港联合交易所有限公司〕 UpE1PLZlB  
component of expenditure 开支组成部分 $;KQY7  
Composite Consumer Price Index 综合消费物价指数 ;%3thm7+  
composite index 综合指数 *_<SWTE
 
composite rating 综合评级 }+QhW]nO{F  
composite return form 综合报税表 6_ 33*/>=c  
Composite Securities and Futures Bill 《证券及期货综合条例草案》 BIHHRCe:@n  
composite tax return 综合报税表 \]~kyy  
composition 组合成分；债务重整协议 r P<d[u  
composition of earnings 收益组合成分 3thG*^C5  
compound increase 复合增加率；复合增长率 P^uP$D  
compound interest 复利 LRqw\fKk[  
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 -=v/p*v0o  
comprador note 买办票据 Q T0IW(A  
comprador order 买办付款令票 6cgpg+-a  
comprehensive income tax 综合所得税 )\:lYI}Wpm  
comptroller 审计主任 *cI6&;y  
compulsory liquidation 强制清盘 f0HV*%8  
compulsory winding-up 强制清盘 3f7t%  
computation 计算；计算表 }tl8(kjm  
computational procedure 计算方法 K2cpf  
computer audit programme 电脑审计程序；电脑核数程序 KNUMz4  
concentrated position 集中持仓量 gpO_0U4lQ]  
concentration risk 资金集中风险；集中融资风险
,_TH@0{  
concept stock 概念股 s$+: F$Y0  
concession 特许权；宽减措施；优惠 NL>[8
#  
concession contract 特许经营权合约 yC&
b-y  
concessionary rate 优惠率 US*<I2ZLh  
concordat 协定；契约；国际监管条约 GFy0R"&d[  
condition 条件 T[8"u<O96  
conditional endorsement 附有条件的背书 \V!X& a  
conditional offer 有条件要约 qKI4p3&E  
conditional sale agreement 有条件售卖协议 Fc{6*wtO  
conditions of tender 投标章程 [/#k$-  
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》 {TcbCjyw  
conduct of business standard 业务操守准则 4BUK5)B  
Confidentiality Understandings 保密谅解文件 iJynR [7  
confirmation letter 确认书 ,&pF:qlF  
confirmation of mail transfer 信汇证明书 Pvb+  
Confirmation of Payment 已缴税证明书 h9)]N&07b  
confirmed letter of credit 保兑信用证 1_dMe%53  
confirming bank 保兑银行 BW(DaNt^  
confiscation order 没收令 :n%sU*'T  
connected transaction 关连交易 "*H'bzK  
consensus capitalism 共识资本主义 a_}BTkfHa  
conservative investor 保守投资者
T/spUlWu  
consideration 代价；对价；约因 D/%b@Ls2ze  
consideration issue [listing method] 代价发行〔上市方式〕 IZ(CRKCGBl  
consideration other than cash 现金以外的代价 "YdDaj</  
consignee 收货人；代售人 |WwFE|<  
consignment 托运；寄售 dBD4ogo1  
consignor 付货人；托运人；寄售人 \qK}(xq[  
consolidated account 综合帐目 Ws}kb@5  
consolidated account expenditure 综合帐目开支 q[,R%6&'  
consolidated balance sheet 综合资产负债表 f4\p1MYQ  
consolidated cash deficit 综合现金赤字 *M\i4FO8  
consolidated cash surplus 综合现金盈余
l7r N  
consolidated enterprises sectorial index 综合企业分类指数 ]@j"0F/`  
consolidated net earnings 综合净收益；综合净盈利 =[tls^  
consolidated net profit 综合净利润；综合纯利 QWQ6j#`  
consolidated policy 综合保单 X0r#,u  
consolidated price 综合价格 lLwQridFXh  
consolidated profit and loss account 综合损益帐；综合损益表 \`iW__  
consolidated public sector expenditure 公营部门综合开支 r+W8m?oi  
consolidated revenue account 综合收入帐 9rvxp;  
consolidated shareholders' fund 综合股东资金 KohQ6q  
consolidation of shares 股份合并 5yN8%_)T  
consolidation period 巩固期；“牛皮靠稳”阶段；大涨后的调整期 bZ@53  
consortium company 财团公司 Xy(SzJ%  
consortium loan 银团贷款 D*2
p  
constant dollar figure 固定币值 $d"f/b
RWy  
constant market price 固定市价 1069]  
constant price 固定价格 4Xb}I;rM  
constant price series 固定物价计算数列 !kk %;XSZ  
constant rate 固定比率 gm%bxr@X~  
constituent stock 成分股 3lrZ-k+S{  
constitution 章程；组织章程 >|o9ggL`J5  
construction output 建造产出量 & b^*
N5<Z  
constructive trust 法律构定信托 p(b1I+!  
consultant accountant 顾问会计师 =g>7|?6>=  
consultant's fee 顾问费 D 5wR?O  
Consultation Paper on Proposed Regulation on Share Margin Financing JV6U0$g_S  
《监管股票按贷财务的建议谘询文件》 r :MaAT<  
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability zZjLt1  
《有关联交所检讨董事资格的程序的谘询文件》 u g$\&rM>
 
consumer behaviour 消费者行为 Z=5}17kA  
Consumer Council 消费者委员会 YPJx/@Z`  
consumer credit financing operation 消费者信贷业务 uP'w.nA&2  
consumer demand 消费者需求 -~GJ; Uw  
consumer durables 耐用消费品 %K f. F  
consumer expenditure 消费开支 Hn'2'Vu  
consumer goods 消费品 t-gNG!B  
consumer market 消费市场 hq[gj?P  
consumer price 消费物价 p(&o'{fb  
Consumer Price Index [CPI] 消费物价指数 {*r$m>HpM  
Consumer Price Index (A) 甲类消费物价指数 <}'B-k9  
Consumer Price Index (B) 乙类消费物价指数 VNEZBy"F  
Consumer Price Index Classification System 消费物价指数分类法 zxmI/]3+/  
Consumer Price Index Report 《消费物价指数月报》 3[O =2  
Consumer Price Index series 消费物价指数系列 nm|m1Z+U  
consumer price inflation 消费物价上涨 3Os3=Ix  
Consumer Representative Action Fund 消费者集体诉讼基金 O.8m%ZjD  
consumer sentiment 消费意欲 )Ai%wCzw*  
consumer spending 消费开支；消费支出 YH+\rb_  
consumption expenditure 消费开支 gm\o>YclS  
consumption pattern 消费模式 X\)KVn`  
consumption product 消费产品 Y>!W&Gtu  
consumption tax 消费税 6!D  
contango 交易延期费；延期交割费；期货溢价 oHFDg?Z`  
contingencies warrant 紧急拨款令；应急支款授权书 Z.OrHg1  
contingency 应急费用；意外开支准备金 .p*D[o2 9  
contingency allowance 应急准备金 I)/7M}t`  
contingency sum 应急费用；意外开支准备金 <|.! Px86  
contingent assets 或有资产 vrO$8* sy  
contingent debt 或有债权；待确定债务 ,(kXF:  
contingent interest 待确定的权益 {-]HYk  
contingent liabilities 或有负债 FveK|
-  
contingent profit 或有利润 A VG`r2T  
contingent right 或有的权利 NX #d}M^V  
continue to hold a deposit 继续持有存款 8!`.%)- 4  
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 adPU)k_j:  
continuing rent 连续租金 Lj* =*V  
continuing trustee 留任受托人 cb&In<q  
continuous licensing system 长期持牌制度 teNQUIe-  
Continuous Net Settlement System [CNS System] 持续净额交收系统 I=Dk'M  
contra account 对销帐户 ymVd94L  
contra flow 资金回流 4bjp*1*]  
contra item 对销项目 7,VWvmWJex  
contra transfer 对销转拨 E/-Kd!|"  
contract 合约 W%ZU& YBc  
contract for difference 差价合约 l*MUDT@M8\  
contract for service 服务合约 v?=VZ~`O(  
contract for settlement 平仓合约 qvT+d l3#[  
contract note 成交单据 }Fe{s;  
contract of copartnery 合伙合约 _<}5[(qu  
contract of indemnity 弥偿合约 &>B>+}'
 
contract of insurance 保险合约 )$N{(Cke2T  
contract of reinsurance 再保险合约 =WRU<`\  
contract price 合约价格 R6o<p<fTh  
contracting party 订约人；立约人；缔约国 5 9HaTq  
contractual agreement 合约协议 x
9 L\"  
contractual commitment 合约承担 rd~W.b_b  
contractual joint venture 合约式联营企业 dnc!=Z89  
contractual mutual fund 合约互惠基金 )7mJ+d[  
contractual right 合约权利 _q}%!#4  
contractual savings fund 合约储蓄基金 T.N7`  
contributed surplus 实缴资本盈余 1gK3=Ys  
contribution 出资；供款；捐款；分担款项 !fjU?_[S  
contribution account 供款帐户 MQMy Z:  
contribution to gross domestic product 在本地生产总值中所占比率 h#;K9#x6  
contribution to investment 出资额 i4Cb&h^  
contribution to pension fund 退休金供款 QjbPBk Q  
contributor 供款人；出资人；捐助人 vX24W*7  
contributory 分担人 84
\o7@$#  
contributory scheme 供款计划 zd]L9 _  
contrived cessation of business 有预谋的停业 ^G<M+RF2J  
control 控制权；控制；管制 !0+Ex F  
control of a company 公司的控制权；公司控股权 ,/U9v~  
control of business 业务的控制权 ri V/wN9C  
controlled company 受控制公司 {!bJ.O l  
controller 控制人；控权人；会计长 ~7lvY+k)<  
controller of an authorized institution 认可机构控权人 <?}g[]i  
controlling company 控股公司 0|vWwZ
q  
controlling interest 控制权益；控股权益 3YF]o9  
controlling officer 管制人员 ~?+m=\  
controlling officer's report 管制人员报告 =9MH
  
controlling shareholder 控股股东；持有控股权的股东 m;1exa  
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》 o*BI^4  
conventional lending 传统放款；常规放款 CrQ&-!Eh  
conversion 兑换；换算；转换〔证券〕 9@+X?Nhv5  
conversion factor 换算因数 ^Exq=oV  
conversion of stock 公债的转换 e(N <Mf  
conversion rate 兑换率；换算率；转换价格〔证券〕 u`nn{C4D"  
convertibility 可兑性；兑换性；自由兑换 Zul32]1r  
convertibility undertaking 兑换保证 7B :aJfxM  
convertible 可兑换；可换股 L%Hm#eFx  
convertible currency 可兑换货币 <x
NM@!'\h  
convertible debenture 可转换债权证 Ot<!
YM  
convertible loan stock 可转换股的债权股额 LA0x6E+I  
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 @= 9y5r  
conveyance 转易；转易契；财产转让证书 f#MN-1[67  
conveyance of property 财产转让 f|E'eFrFk  
conveyance on sale 售卖转易契 0~+:~$VrT  
conveyancing fee 业权转易费 IsL/p3|  
conveyancing scale charges 物业转易收费标准 h"
S/D[  
cooling-off period 冷静期 .H.v c_/  
co-owner 共同拥有人；分权共有人 ^:j:;\;  
co-partner 共同合伙人 yln.E vJjD  
co-partnership 共同合伙 E:OeU_\  
Copenhagen Stock Exchange 哥本哈根证券交易所 AtYYu  
core capital 核心资本 Tr!X2#)A!  
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons N^at{I6C  
《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》 KPqI(  
Core Principles for Effective Banking Supervision [Basle Committee] =MLL-a1  
《有效监管银行业的主要原则》〔巴塞尔委员会〕 ir?9{t/()  
cornering “夹仓”；轧空；囤积居奇 Ip-jqN J~  
corporate borrower 借款公司；借款机构 }H.vH  
corporate business 公司企业；公司业务 y>PbYjuIU  
Corporate Communications Department [Stock Exchange of Hong Kong Limited]
@>ZjeDG>  
企业传讯部〔香港联合交易所有限公司〕 e:R[  
corporate customer 公司客户 UGgi)  
corporate dealer 公司交易商 t9{EO#o'k  
Corporate Finance Division [Securities and Futures Commission] yh<aFYdk  
企业融资部〔证券及期货事务监察委员会〕 -6>rR{z  
Corporate Finance (D.T.C.) Limited 协联财务有限公司 r&RSQHa)  
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 ^Y |s^N  
corporate governance 公司管治 =c4U%d2  
corporate income tax 公司所得税 J6P Tkm}^  
corporate investment adviser 公司投资顾问 q;JQs:U!  
corporate member 法团会员；公司会员〔香港联合交易所有限公司〕 ;
hDr+&J|  
corporate plan 公司计划 HPB1d!^  
corporate practice 执业法团 )YnN9"8  
corporate profits tax 公司利得税 mYX) =
B{  
corporate savings 公司储蓄 $Yc9><i  
corporate service tax 公司服务税 ^f]pK&MAmN  
corporate signature 法团的签名 v_h{_b8  
corporation 法团；公司 ?sE21m?b-  
corporation bond 公司债券 gV BV@
v!W  
corporation stock 公司股证；地方债券〔英国〕 5Bk  
corporation tax 公司税 (%, '  
correction phase of stock market 股市调整期 @su,w,xLS  
Correctional Services Industries Suspense Account 惩教工业暂记帐 nX'.'3  
corrective affidavit 修正遗产申报誓章 /+YWp>6LU  
correspondent bank 代理银行 V:18]:  
Cosmos Finance Limited 宇宙财务有限公司 _A*0K,F-  
cost 成本；费用；价格 4Rq"xYGXh  
cost centre 成本中心 Z0KA4O$eL  
cost competitiveness 成本竞争力 k9]n/  
cost control 成本控制；成本管理 !}?]&[N=  
cost convention 原值成本法；成本惯例 ;GSj}Nq  
cost effectiveness 成本效益；经济效益 n9DFa3  
cost efficiency 成本效率 Tr)[q>  
cost element 成本要素 RqR X  
cost flow 成本流转 {wySH[V  
cost input 投入资金 f5Oh#  
cost management information system 成本管理资料系统 ,fRb6s-  
cost of an asset 资产成本 M:E#}(
 
cost of borrowing 借贷成本 ;{RQ+ZX'[  
cost of capital 资本成本；资金成本 db|$7]!w  
cost of installation 安装费 IZLX[
y  
cost of issue 招股费用；发行股份费用 O8%/Id  
cost of living 生活费用 KW\`&ki  
cost of transmitting 传送费用 \)*qW[C$a  
cost overrun 成本超支 H#K|SSqY?  
cost price 成本价格 ,H8Pmn?  
cost price structure 成本价格结构 7 pV3#fQ  
cost to the revenue 政府收入的损失；政府减少的收入 C.O-iBVe#  
cost-benefit analysis 成本效益分析 10(N|2'q  
cost-benefit study 成本效益研究 uQCS%|8C  
cost-book company 以成本帐原则组成的公司 ]LjW,b"  
cost-effectiveness analysis 成本效益分析 Re_.<_$  
costing 成本计算；成本计算法 C4,W[L]4"  
costing and pricing policy 成本及定价政策 =9-c*bL  
costing exercise 成本计算工作 vr$[  
costing review 成本检讨 '"Gi&:*nQ<  
cost-of-living allowance 生活津贴 ko$R%W&T  
cost-of-living index 生活指数；生活费用指数 =8-e1R/  
cost-plus pricing 成本加成定价法 -L@=j  
cost-push inflation 成本推动的通货膨胀 zuw6YY8kQ  
cost-recovery basis 收回成本的原则 :O2N'vl47A  
cost-related charges 依成本而定的收费 XT)@)c7j  
cost-related fee 依成本而定的收费 `KN{0<Ne  
co-surety 共同担保人 %0QYkHdFR`  
co-trustee 共同受托人 IV76#jL  
cotton futures 期棉 #%~wuCn<K  
Council of SEHK 联交所理事会 u}$3.]-.?T  
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 kmwFw>#  
counterclaim 反申索 ~Q5HM  
counterfoil 联页〔收据〕；存根〔支票〕；票根 Wp $\>  
counter-guarantee 反担保 *&s_u)b  
counter-inflationary policy 反通货膨胀政策 &>SE9w/?o  
countersignature 副署签名；连署签名 7-)KTBFL  
country debt provisioning 债务国坏帐准备 <>cajQ@  
country of beneficial ownership 实益拥有国 sy;~(rpg  
coupon 息票；赠券 e8Jd*AKjb  
coupon rate 息票利率 WD<M U ]  
cover 保证金；承保范围；补仓 ET4YoH>
 
cover note 临时保单 3~ylBJJ  
cover short position 补仓；填平空仓 5n<Efi]j  
coverage 保额；承保范围 t+t&eg  
covered call 备兑认购期权 HzV3O-Qz]  
covered option 备兑期权 K7|BXGL8r8  
covered warrant 备兑认股权证 6;Bqu5_Cj  
crash 狂泻；暴跌；崩溃 %5b2vrg~*  
creation of new heads and subheads 开立新总目及分目 -4.+
&'  
credit 信用；信贷；信用证；贷项 _ ._'\  
credit advice 贷项通知书 U:H*b{`TU  
credit agency 征信所；信用调查机关 1jR<H$aS  
Credit Agricole Indosuez 东方汇理银行 6v-h!1p{u  
credit arrangement 信贷安排 0[^f9NZ>-  
credit balance 贷方结余 09r.0Ks  
credit card 信用卡 M%m$5[;n  
credit card scheme 信用卡计划 ^c*'O0y[D  
Credit Commercial de France 法国商业银行 s&4Y+dk93  
Credit Committee 贷款委员会
CAk.2C/  
credit control 信贷管制 +NQw^!0qy  
credit conversion factor 信贷换算因数 z,vjY$t:/  
credit easing 放宽信贷 z[th@!3  
credit exposure 信贷风险 ?(Nls.c  
credit facility 信贷安排；信贷融通；信用透支 :^K|u^_>P  
Credit Guarantee Scheme 信贷保证计划 QM=X<?m/,=  
credit item 贷项 k7?(IU  
credit limit 信贷限额 Re`= B  
Credit Lyonnais 里昂信贷银行 >Tw|SK+3  
Credit Lyonnais Hongkong (Finance) Limited 香港里昂财务有限公司 |X>:"?4t  
credit rating 信贷评级 LaRY#9  
credit rating agency 信贷评级机构 8D-g%Aj-  
Credit Review Committee [Hong Kong Monetary Authority] 信贷检讨委员会〔香港金融管理局〕 d:3G4g  
credit risk 信贷风险 WK-WA$7\  
credit sale 赊销；赊售 >
354O6  
credit side 贷方 =4G9ev 4  
credit squeeze 信贷紧缩；收紧信贷 m6s32??m  
credit to... 记入……帐目 V
}&  
credit to be given against tax 税款抵免 b1-JnEc  
credit transfer 信贷转帐；信用转帐 =KkHck33  
credit union 储蓄互助社 JVRK\A|R  
Credit Union League of Hong Kong 香港储蓄互助社协会 6u7>S?  
creditor 债权人 ,{$:Q}`  
creditor's petition 债权人的呈请书 7P=j2;7 v  
creditworthiness 信誉；信用可靠程度 qvCl mZ  
creeping inflation 爬行式通货膨胀；温和通货膨胀；渐升通胀 s{!F@^a  
criminal bankruptcy 刑事破产 Y>r9"X|&H  
criminal bankruptcy order 刑事破产令 IYd)Vv3'j  
criminal bankruptcy petition 刑事破产呈请书 fN@2 B  
criterion for credit 授信原则 f5AK@]4G  
critical path analysis 关键路线分析法；要径分析法 AkGCIn3  
cross rate 套价；套汇汇率；交叉汇率 9k1n-po  
cross-currency settlement risk 跨国货币结算风险 %A04'dj`zQ  
crossed cheque 划线支票 #,Rmu  
crossed trade 交叉买卖；交叉盘买卖 w _n)*he)z  
Cross-Harbour Tunnel Passage Tax 海底隧道使用税 z"|^Y|`m  
cross-holding 相互持股；交叉持股 tJc9R2  
cross-margining 跨市场保证金制度 94Z~]C  
cross-referencing system 相互参照系统 C]82Mt  
cross-subsidization 互相资助；互相津贴 Jjv, )@yo  
Crown Agent 英联邦代办 9M<{@<]dm  
crude activity rate 粗略经济活动率 d+$a5 [^9  
crude econometric model 粗略计量经济模式 bX8Bn0#a+  
culpable insider dealing 应受谴责的内幕交易 !$P&`n]@  
cum dividend 连股息 Ie4}F|#=  
cumulative appreciation 累积升值；累积增值 &{99Owqg  
cumulative deficit 累积赤字；累积亏损 0GEK xV\F  
cumulative dividend 累积股息 jvA]EN6$;~  
cumulative financial position 累积财政状况 HKV]Rn  
cumulative realized investment 累积的已实现投资 lCDXFy(E  
currency 货币 u9J;OsnHK  
currency adjustment factor 货币调整因子；币值调整因素 F4@``20|  
currency board arrangement “货币发行局”制度 ]oj 2  
Currency Board Operations Sub-Committee 货币发行委员会 :Fm)<VN"  
Currency Committee [Hong Kong Futures Exchange Limited] L9(fa+$+#  
货币委员会〔香港期货交易所有限公司〕 Ga"t4[=I  
currency crisis 货币危机 p3&w/K{L6w  
currency denomination 货币面值 \)pk/  
currency futures 货币期货；外汇期货 1s .Ose  
currency futures contract 货币期货合约；外汇期货合约 )=#QTiJ  
currency in circulation 流通货币 vn7<>k>dx  
currency matching 货币配对 Ry8@U9B6,t  
currency note 纸币；钞票 l:%4@t`  
currency option 货币期权 4$C:r&K  
currency swap 货币掉期；货币互兑；货币互惠信贷 __OD^?qa  
currency warrant 货币认兑证；货币认股权证 WOiw 0  
current account 往来帐户；支票户口；经常帐目 1jpcoJ@s  
current assets 流动资产 lUbQ@7a<'  
current domestic value 现行本地价格 /2 ')u|  
current liabilities 流动负债 gq!|0  
current market price 当时市价；现时市价 1d,;e:=j  
current price 当时价格；现时价格 hT]\*},  
current price series 当时物价计算数列 X0O@,  
current year rules of assessment 当年度评税规则 YLk/16r  
cushion 缓冲；缓冲时限〔债券〕 $ba3dqbCW  
cushion of liquid assets 流动资产缓冲额；速动资产缓冲额 X2v|O3>/N  
custodian 保管人 @#xh)"}  
custodian trustee 保管受托人 A46Xei:Ow  
custody 保管 f 0D9Mp  
customer 客户 _ 7X0  
customer lending 客户贷款 [kaj8  
customer statement 客户对数单；客户结单 r$<[`L+6  
cut loss “斩仓”；减少损失 1 :<f[l  
cut margin “斩仓” 8SR~{  
cut-off date 截止日期
r&U5w^p  
cut-throat competition 割喉式竞争；恶性竞争 PQDWY
 
cycle of activity 活动循环；商业循环 ED[`Y.;  
cyclical fluctuation 周期性波动 l@Uo4b^4x  
cyclical inflation 周期性通货膨胀 Ep)rEq6  
cyclical nature of the economy 经济的周期性情况 zo4 IY`3  
XDRw![H,~  
D.A.H. Private Bank Limited安新私人銀行有限公司 M:YtW5{  
Dah Sing Bank Limited大新銀行有限公司 kWZ?86!  
Dah Sing Finance Limited大新

顶 VPBlU
 
PZ06 _  
知识太多了 KsZd.Rf=@  
2
j*;1  
要慢慢看 d[eN#<  
谢谢斑竹了